id	sid	tid	token	lemma	pos
issue-3125	1	1	baltic	baltic	PROPN
issue-3125	1	2	journal	journal	PROPN
issue-3125	1	3	of	of	ADP
issue-3125	1	4	economic	economic	ADJ
issue-3125	1	5	studies	study	NOUN
issue-3125	1	6	245	245	NUM
issue-3125	1	7	vol	vol	NOUN
issue-3125	1	8	.	.	PUNCT
issue-3125	2	1	11	11	NUM
issue-3125	2	2	no	no	NOUN
issue-3125	2	3	.	.	NOUN
issue-3125	2	4	5	5	NUM
issue-3125	2	5	,	,	PUNCT
issue-3125	2	6	2025	2025	NUM
issue-3125	2	7	this	this	PRON
issue-3125	2	8	is	be	AUX
issue-3125	2	9	an	an	DET
issue-3125	2	10	open	open	ADJ
issue-3125	2	11	access	access	NOUN
issue-3125	2	12	article	article	NOUN
issue-3125	2	13	,	,	PUNCT
issue-3125	2	14	distributed	distribute	VERB
issue-3125	2	15	under	under	ADP
issue-3125	2	16	the	the	DET
issue-3125	2	17	terms	term	NOUN
issue-3125	2	18	of	of	ADP
issue-3125	2	19	the	the	DET
issue-3125	2	20	creative	creative	ADJ
issue-3125	2	21	commons	common	NOUN
issue-3125	2	22	attribution	attribution	NOUN
issue-3125	2	23	cc	cc	VERB
issue-3125	2	24	by	by	ADP
issue-3125	2	25	4.0	4.0	NUM
issue-3125	2	26	1	1	NUM
issue-3125	2	27	classic	classic	ADJ
issue-3125	2	28	private	private	ADJ
issue-3125	2	29	university	university	NOUN
issue-3125	2	30	,	,	PUNCT
issue-3125	2	31	ukraine	ukraine	NOUN
issue-3125	2	32	(	(	PUNCT
issue-3125	2	33	corresponding	correspond	VERB
issue-3125	2	34	author	author	NOUN
issue-3125	2	35	)	)	PUNCT
issue-3125	2	36	e	e	NOUN
issue-3125	2	37	-	-	NOUN
issue-3125	2	38	mail	mail	NOUN
issue-3125	2	39	:	:	PUNCT
issue-3125	3	1	a.shukhnin@gmail.com	a.shukhnin@gmail.com	X
issue-3125	3	2	orcid	orcid	PROPN
issue-3125	3	3	:	:	PUNCT
issue-3125	3	4	https://orcid.org/0009-0000-8065-8205	https://orcid.org/0009-0000-8065-8205	PROPN
issue-3125	3	5	2	2	NUM
issue-3125	3	6	institute	institute	NOUN
issue-3125	3	7	of	of	ADP
issue-3125	3	8	lawmaking	lawmaking	NOUN
issue-3125	3	9	and	and	CCONJ
issue-3125	3	10	scientific	scientific	ADJ
issue-3125	3	11	-	-	PUNCT
issue-3125	3	12	legal	legal	ADJ
issue-3125	3	13	expertises	expertise	NOUN
issue-3125	3	14	of	of	ADP
issue-3125	3	15	national	national	PROPN
issue-3125	3	16	academy	academy	PROPN
issue-3125	3	17	of	of	ADP
issue-3125	3	18	sciences	sciences	PROPN
issue-3125	3	19	of	of	ADP
issue-3125	3	20	ukraine	ukraine	NOUN
issue-3125	3	21	,	,	PUNCT
issue-3125	3	22	ukraine	ukraine	ADJ
issue-3125	3	23	e	e	NOUN
issue-3125	3	24	-	-	NOUN
issue-3125	3	25	mail	mail	NOUN
issue-3125	3	26	:	:	PUNCT
issue-3125	3	27	antonmonayenko@ukr.net	antonmonayenko@ukr.net	NOUN
issue-3125	3	28	orcid	orcid	NOUN
issue-3125	3	29	:	:	PUNCT
issue-3125	3	30	https://orcid.org/0000-0002-3728-1622	https://orcid.org/0000-0002-3728-1622	ADJ
issue-3125	3	31	3	3	NUM
issue-3125	3	32	zaporizhzhia	zaporizhzhia	PROPN
issue-3125	3	33	national	national	PROPN
issue-3125	3	34	university	university	PROPN
issue-3125	3	35	,	,	PUNCT
issue-3125	3	36	ukraine	ukraine	NOUN
issue-3125	3	37	e	e	NOUN
issue-3125	3	38	-	-	NOUN
issue-3125	3	39	mail	mail	NOUN
issue-3125	3	40	:	:	PUNCT
issue-3125	3	41	v.k.kolpakov@gmail.com	v.k.kolpakov@gmail.com	X
issue-3125	4	1	orcid	orcid	NOUN
issue-3125	4	2	:	:	PUNCT
issue-3125	4	3	https://orcid.org/0000-0002-8580-3261	https://orcid.org/0000-0002-8580-3261	NOUN
issue-3125	4	4	doi	doi	NOUN
issue-3125	4	5	:	:	PUNCT
issue-3125	4	6	https://doi.org/10.30525/2256-0742/2025-11-5-245-252	https://doi.org/10.30525/2256-0742/2025-11-5-245-252	PROPN
issue-3125	4	7	budgetary	budgetary	ADJ
issue-3125	4	8	funds	fund	NOUN
issue-3125	4	9	as	as	ADP
issue-3125	4	10	an	an	DET
issue-3125	4	11	instrument	instrument	NOUN
issue-3125	4	12	for	for	ADP
issue-3125	4	13	the	the	DET
issue-3125	4	14	implementation	implementation	NOUN
issue-3125	4	15	of	of	ADP
issue-3125	4	16	public	public	ADJ
issue-3125	4	17	functions	function	NOUN
issue-3125	4	18	of	of	ADP
issue-3125	4	19	the	the	DET
issue-3125	4	20	state	state	NOUN
issue-3125	4	21	anton	anton	NOUN
issue-3125	4	22	shukhnin1	shukhnin1	NOUN
issue-3125	4	23	,	,	PUNCT
issue-3125	4	24	anton	anton	PROPN
issue-3125	4	25	monaienko2	monaienko2	PROPN
issue-3125	4	26	,	,	PUNCT
issue-3125	4	27	valerii	valerii	NOUN
issue-3125	4	28	kolpakov3	kolpakov3	PROPN
issue-3125	4	29	abstract	abstract	PROPN
issue-3125	4	30	.	.	PUNCT
issue-3125	5	1	the	the	DET
issue-3125	5	2	article	article	NOUN
issue-3125	5	3	provides	provide	VERB
issue-3125	5	4	a	a	DET
issue-3125	5	5	comprehensive	comprehensive	ADJ
issue-3125	5	6	examination	examination	NOUN
issue-3125	5	7	of	of	ADP
issue-3125	5	8	budgetary	budgetary	ADJ
issue-3125	5	9	funds	fund	NOUN
issue-3125	5	10	as	as	ADP
issue-3125	5	11	a	a	DET
issue-3125	5	12	fundamental	fundamental	ADJ
issue-3125	5	13	instrument	instrument	NOUN
issue-3125	5	14	for	for	ADP
issue-3125	5	15	the	the	DET
issue-3125	5	16	implementation	implementation	NOUN
issue-3125	5	17	of	of	ADP
issue-3125	5	18	the	the	DET
issue-3125	5	19	state	state	NOUN
issue-3125	5	20	's	's	PART
issue-3125	5	21	public	public	ADJ
issue-3125	5	22	functions	function	NOUN
issue-3125	5	23	.	.	PUNCT
issue-3125	6	1	the	the	DET
issue-3125	6	2	study	study	NOUN
issue-3125	6	3	analyses	analyse	VERB
issue-3125	6	4	the	the	DET
issue-3125	6	5	legal	legal	ADJ
issue-3125	6	6	and	and	CCONJ
issue-3125	6	7	financial	financial	ADJ
issue-3125	6	8	nature	nature	NOUN
issue-3125	6	9	of	of	ADP
issue-3125	6	10	budgetary	budgetary	ADJ
issue-3125	6	11	resources	resource	NOUN
issue-3125	6	12	,	,	PUNCT
issue-3125	6	13	their	their	PRON
issue-3125	6	14	role	role	NOUN
issue-3125	6	15	in	in	ADP
issue-3125	6	16	fulfilling	fulfil	VERB
issue-3125	6	17	constitutionally	constitutionally	ADV
issue-3125	6	18	defined	define	VERB
issue-3125	6	19	public	public	ADJ
issue-3125	6	20	obligations	obligation	NOUN
issue-3125	6	21	,	,	PUNCT
issue-3125	6	22	and	and	CCONJ
issue-3125	6	23	their	their	PRON
issue-3125	6	24	significance	significance	NOUN
issue-3125	6	25	for	for	ADP
issue-3125	6	26	socio	socio	NOUN
issue-3125	6	27	-	-	PUNCT
issue-3125	6	28	economic	economic	ADJ
issue-3125	6	29	development	development	NOUN
issue-3125	6	30	.	.	PUNCT
issue-3125	7	1	this	this	DET
issue-3125	7	2	text	text	NOUN
issue-3125	7	3	focuses	focus	VERB
issue-3125	7	4	on	on	ADP
issue-3125	7	5	several	several	ADJ
issue-3125	7	6	key	key	ADJ
issue-3125	7	7	areas	area	NOUN
issue-3125	7	8	,	,	PUNCT
issue-3125	7	9	including	include	VERB
issue-3125	7	10	but	but	CCONJ
issue-3125	7	11	not	not	PART
issue-3125	7	12	limited	limit	VERB
issue-3125	7	13	to	to	ADP
issue-3125	7	14	:	:	PUNCT
issue-3125	7	15	the	the	DET
issue-3125	7	16	conceptual	conceptual	ADJ
issue-3125	7	17	foundations	foundation	NOUN
issue-3125	7	18	of	of	ADP
issue-3125	7	19	budgetary	budgetary	ADJ
issue-3125	7	20	funds	fund	NOUN
issue-3125	7	21	;	;	PUNCT
issue-3125	7	22	the	the	DET
issue-3125	7	23	structure	structure	NOUN
issue-3125	7	24	of	of	ADP
issue-3125	7	25	the	the	DET
issue-3125	7	26	state	state	NOUN
issue-3125	7	27	's	's	PART
issue-3125	7	28	public	public	ADJ
issue-3125	7	29	functions	function	NOUN
issue-3125	7	30	;	;	PUNCT
issue-3125	7	31	the	the	DET
issue-3125	7	32	financial	financial	ADJ
issue-3125	7	33	and	and	CCONJ
issue-3125	7	34	legal	legal	ADJ
issue-3125	7	35	mechanisms	mechanism	NOUN
issue-3125	7	36	governing	govern	VERB
issue-3125	7	37	budget	budget	NOUN
issue-3125	7	38	formation	formation	NOUN
issue-3125	7	39	and	and	CCONJ
issue-3125	7	40	utilisation	utilisation	NOUN
issue-3125	7	41	;	;	PUNCT
issue-3125	7	42	the	the	DET
issue-3125	7	43	principles	principle	NOUN
issue-3125	7	44	underlying	underlie	VERB
issue-3125	7	45	the	the	DET
issue-3125	7	46	budgetary	budgetary	ADJ
issue-3125	7	47	system	system	NOUN
issue-3125	7	48	;	;	PUNCT
issue-3125	7	49	the	the	DET
issue-3125	7	50	contemporary	contemporary	ADJ
issue-3125	7	51	trends	trend	NOUN
issue-3125	7	52	and	and	CCONJ
issue-3125	7	53	challenges	challenge	NOUN
issue-3125	7	54	of	of	ADP
issue-3125	7	55	financing	finance	VERB
issue-3125	7	56	public	public	ADJ
issue-3125	7	57	needs	need	NOUN
issue-3125	7	58	in	in	ADP
issue-3125	7	59	ukraine	ukraine	NOUN
issue-3125	7	60	.	.	PUNCT
issue-3125	8	1	the	the	DET
issue-3125	8	2	study	study	NOUN
issue-3125	8	3	shows	show	VERB
issue-3125	8	4	that	that	SCONJ
issue-3125	8	5	budgetary	budgetary	ADJ
issue-3125	8	6	funds	fund	NOUN
issue-3125	8	7	are	be	AUX
issue-3125	8	8	essential	essential	ADJ
issue-3125	8	9	for	for	ADP
issue-3125	8	10	state	state	NOUN
issue-3125	8	11	activity	activity	NOUN
issue-3125	8	12	,	,	PUNCT
issue-3125	8	13	as	as	SCONJ
issue-3125	8	14	they	they	PRON
issue-3125	8	15	enable	enable	VERB
issue-3125	8	16	the	the	DET
issue-3125	8	17	provision	provision	NOUN
issue-3125	8	18	of	of	ADP
issue-3125	8	19	social	social	ADJ
issue-3125	8	20	services	service	NOUN
issue-3125	8	21	,	,	PUNCT
issue-3125	8	22	security	security	NOUN
issue-3125	8	23	and	and	CCONJ
issue-3125	8	24	defence	defence	NOUN
issue-3125	8	25	functions	function	NOUN
issue-3125	8	26	,	,	PUNCT
issue-3125	8	27	and	and	CCONJ
issue-3125	8	28	economic	economic	ADJ
issue-3125	8	29	development	development	NOUN
issue-3125	8	30	.	.	PUNCT
issue-3125	9	1	it	it	PRON
issue-3125	9	2	emphasises	emphasise	VERB
issue-3125	9	3	the	the	DET
issue-3125	9	4	growing	grow	VERB
issue-3125	9	5	importance	importance	NOUN
issue-3125	9	6	of	of	ADP
issue-3125	9	7	efficiency	efficiency	NOUN
issue-3125	9	8	,	,	PUNCT
issue-3125	9	9	transparency	transparency	NOUN
issue-3125	9	10	and	and	CCONJ
issue-3125	9	11	financial	financial	ADJ
issue-3125	9	12	sustainability	sustainability	NOUN
issue-3125	9	13	in	in	ADP
issue-3125	9	14	conditions	condition	NOUN
issue-3125	9	15	of	of	ADP
issue-3125	9	16	fiscal	fiscal	ADJ
issue-3125	9	17	constraint	constraint	NOUN
issue-3125	9	18	and	and	CCONJ
issue-3125	9	19	heightened	heighten	VERB
issue-3125	9	20	social	social	ADJ
issue-3125	9	21	and	and	CCONJ
issue-3125	9	22	security	security	NOUN
issue-3125	9	23	demands	demand	NOUN
issue-3125	9	24	.	.	PUNCT
issue-3125	10	1	methodology	methodology	NOUN
issue-3125	10	2	.	.	PUNCT
issue-3125	11	1	the	the	DET
issue-3125	11	2	study	study	NOUN
issue-3125	11	3	is	be	AUX
issue-3125	11	4	based	base	VERB
issue-3125	11	5	on	on	ADP
issue-3125	11	6	an	an	DET
issue-3125	11	7	integrated	integrate	VERB
issue-3125	11	8	methodological	methodological	ADJ
issue-3125	11	9	approach	approach	NOUN
issue-3125	11	10	that	that	PRON
issue-3125	11	11	combines	combine	VERB
issue-3125	11	12	legal	legal	ADJ
issue-3125	11	13	,	,	PUNCT
issue-3125	11	14	institutional	institutional	ADJ
issue-3125	11	15	,	,	PUNCT
issue-3125	11	16	comparative	comparative	ADJ
issue-3125	11	17	and	and	CCONJ
issue-3125	11	18	economic	economic	ADJ
issue-3125	11	19	analyses	analysis	NOUN
issue-3125	11	20	.	.	PUNCT
issue-3125	12	1	the	the	DET
issue-3125	12	2	legal	legal	ADJ
issue-3125	12	3	component	component	NOUN
issue-3125	12	4	is	be	AUX
issue-3125	12	5	grounded	ground	VERB
issue-3125	12	6	in	in	ADP
issue-3125	12	7	the	the	DET
issue-3125	12	8	norms	norm	NOUN
issue-3125	12	9	of	of	ADP
issue-3125	12	10	ukrainian	ukrainian	ADJ
issue-3125	12	11	budgetary	budgetary	ADJ
issue-3125	12	12	legislation	legislation	NOUN
issue-3125	12	13	,	,	PUNCT
issue-3125	12	14	particularly	particularly	ADV
issue-3125	12	15	the	the	DET
issue-3125	12	16	budget	budget	NOUN
issue-3125	12	17	code	code	NOUN
issue-3125	12	18	of	of	ADP
issue-3125	12	19	ukraine	ukraine	NOUN
issue-3125	12	20	,	,	PUNCT
issue-3125	12	21	the	the	DET
issue-3125	12	22	annual	annual	ADJ
issue-3125	12	23	state	state	NOUN
issue-3125	12	24	budget	budget	NOUN
issue-3125	12	25	laws	law	NOUN
issue-3125	12	26	,	,	PUNCT
issue-3125	12	27	and	and	CCONJ
issue-3125	12	28	the	the	DET
issue-3125	12	29	subordinate	subordinate	ADJ
issue-3125	12	30	regulations	regulation	NOUN
issue-3125	12	31	of	of	ADP
issue-3125	12	32	the	the	DET
issue-3125	12	33	cabinet	cabinet	NOUN
issue-3125	12	34	of	of	ADP
issue-3125	12	35	ministers	minister	NOUN
issue-3125	12	36	and	and	CCONJ
issue-3125	12	37	the	the	DET
issue-3125	12	38	ministry	ministry	PROPN
issue-3125	12	39	of	of	ADP
issue-3125	12	40	finance	finance	PROPN
issue-3125	12	41	.	.	PUNCT
issue-3125	13	1	the	the	DET
issue-3125	13	2	institutional	institutional	ADJ
issue-3125	13	3	approach	approach	NOUN
issue-3125	13	4	is	be	AUX
issue-3125	13	5	employed	employ	VERB
issue-3125	13	6	to	to	PART
issue-3125	13	7	evaluate	evaluate	VERB
issue-3125	13	8	the	the	DET
issue-3125	13	9	roles	role	NOUN
issue-3125	13	10	and	and	CCONJ
issue-3125	13	11	responsibilities	responsibility	NOUN
issue-3125	13	12	of	of	ADP
issue-3125	13	13	stakeholders	stakeholder	NOUN
issue-3125	13	14	in	in	ADP
issue-3125	13	15	the	the	DET
issue-3125	13	16	budget	budget	NOUN
issue-3125	13	17	process	process	NOUN
issue-3125	13	18	,	,	PUNCT
issue-3125	13	19	as	as	ADV
issue-3125	13	20	well	well	ADV
issue-3125	13	21	as	as	ADP
issue-3125	13	22	the	the	DET
issue-3125	13	23	organisation	organisation	NOUN
issue-3125	13	24	of	of	ADP
issue-3125	13	25	public	public	ADJ
issue-3125	13	26	finance	finance	NOUN
issue-3125	13	27	governance	governance	NOUN
issue-3125	13	28	.	.	PUNCT
issue-3125	14	1	the	the	DET
issue-3125	14	2	economic	economic	ADJ
issue-3125	14	3	component	component	NOUN
issue-3125	14	4	examines	examine	VERB
issue-3125	14	5	budget	budget	NOUN
issue-3125	14	6	expenditure	expenditure	NOUN
issue-3125	14	7	structures	structure	NOUN
issue-3125	14	8	and	and	CCONJ
issue-3125	14	9	long	long	ADJ
issue-3125	14	10	-	-	PUNCT
issue-3125	14	11	term	term	NOUN
issue-3125	14	12	trends	trend	NOUN
issue-3125	14	13	in	in	ADP
issue-3125	14	14	social	social	ADJ
issue-3125	14	15	and	and	CCONJ
issue-3125	14	16	security	security	NOUN
issue-3125	14	17	financing	financing	NOUN
issue-3125	14	18	,	,	PUNCT
issue-3125	14	19	using	use	VERB
issue-3125	14	20	empirical	empirical	ADJ
issue-3125	14	21	data	datum	NOUN
issue-3125	14	22	from	from	ADP
issue-3125	14	23	national	national	ADJ
issue-3125	14	24	public	public	ADJ
issue-3125	14	25	finance	finance	NOUN
issue-3125	14	26	reports	report	NOUN
issue-3125	14	27	.	.	PUNCT
issue-3125	15	1	results	result	NOUN
issue-3125	15	2	.	.	PUNCT
issue-3125	16	1	the	the	DET
issue-3125	16	2	findings	finding	NOUN
issue-3125	16	3	demonstrate	demonstrate	VERB
issue-3125	16	4	that	that	SCONJ
issue-3125	16	5	budgetary	budgetary	ADJ
issue-3125	16	6	funds	fund	NOUN
issue-3125	16	7	perform	perform	VERB
issue-3125	16	8	a	a	DET
issue-3125	16	9	dual	dual	ADJ
issue-3125	16	10	role	role	NOUN
issue-3125	16	11	:	:	PUNCT
issue-3125	16	12	they	they	PRON
issue-3125	16	13	act	act	VERB
issue-3125	16	14	as	as	ADV
issue-3125	16	15	both	both	CCONJ
issue-3125	16	16	a	a	DET
issue-3125	16	17	legal	legal	ADJ
issue-3125	16	18	category	category	NOUN
issue-3125	16	19	,	,	PUNCT
issue-3125	16	20	determining	determine	VERB
issue-3125	16	21	the	the	DET
issue-3125	16	22	scope	scope	NOUN
issue-3125	16	23	of	of	ADP
issue-3125	16	24	public	public	ADJ
issue-3125	16	25	authority	authority	NOUN
issue-3125	16	26	in	in	ADP
issue-3125	16	27	managing	manage	VERB
issue-3125	16	28	public	public	ADJ
issue-3125	16	29	resources	resource	NOUN
issue-3125	16	30	,	,	PUNCT
issue-3125	16	31	and	and	CCONJ
issue-3125	16	32	an	an	DET
issue-3125	16	33	economic	economic	ADJ
issue-3125	16	34	instrument	instrument	NOUN
issue-3125	16	35	for	for	ADP
issue-3125	16	36	redistributing	redistribute	VERB
issue-3125	16	37	part	part	NOUN
issue-3125	16	38	of	of	ADP
issue-3125	16	39	the	the	DET
issue-3125	16	40	gross	gross	ADJ
issue-3125	16	41	domestic	domestic	ADJ
issue-3125	16	42	product	product	NOUN
issue-3125	16	43	in	in	ADP
issue-3125	16	44	order	order	NOUN
issue-3125	16	45	to	to	PART
issue-3125	16	46	meet	meet	VERB
issue-3125	16	47	collective	collective	ADJ
issue-3125	16	48	needs	need	NOUN
issue-3125	16	49	.	.	PUNCT
issue-3125	17	1	the	the	DET
issue-3125	17	2	analysis	analysis	NOUN
issue-3125	17	3	confirms	confirm	VERB
issue-3125	17	4	the	the	DET
issue-3125	17	5	predominance	predominance	NOUN
issue-3125	17	6	of	of	ADP
issue-3125	17	7	social	social	ADJ
issue-3125	17	8	and	and	CCONJ
issue-3125	17	9	humanitarian	humanitarian	ADJ
issue-3125	17	10	expenditure	expenditure	NOUN
issue-3125	17	11	in	in	ADP
issue-3125	17	12	ukraine	ukraine	PROPN
issue-3125	17	13	’s	’s	PART
issue-3125	17	14	budget	budget	NOUN
issue-3125	17	15	,	,	PUNCT
issue-3125	17	16	revealing	reveal	VERB
issue-3125	17	17	persistent	persistent	ADJ
issue-3125	17	18	underfunding	underfunding	NOUN
issue-3125	17	19	of	of	ADP
issue-3125	17	20	education	education	NOUN
issue-3125	17	21	and	and	CCONJ
issue-3125	17	22	healthcare	healthcare	PROPN
issue-3125	17	23	.	.	PUNCT
issue-3125	18	1	this	this	PRON
issue-3125	18	2	undermines	undermine	VERB
issue-3125	18	3	the	the	DET
issue-3125	18	4	quality	quality	NOUN
issue-3125	18	5	of	of	ADP
issue-3125	18	6	public	public	ADJ
issue-3125	18	7	services	service	NOUN
issue-3125	18	8	and	and	CCONJ
issue-3125	18	9	long	long	ADJ
issue-3125	18	10	-	-	PUNCT
issue-3125	18	11	term	term	NOUN
issue-3125	18	12	development	development	NOUN
issue-3125	18	13	.	.	PUNCT
issue-3125	19	1	the	the	DET
issue-3125	19	2	study	study	NOUN
issue-3125	19	3	emphasises	emphasise	VERB
issue-3125	19	4	the	the	DET
issue-3125	19	5	pivotal	pivotal	ADJ
issue-3125	19	6	function	function	NOUN
issue-3125	19	7	of	of	ADP
issue-3125	19	8	legal	legal	ADJ
issue-3125	19	9	and	and	CCONJ
issue-3125	19	10	procedural	procedural	ADJ
issue-3125	19	11	mechanisms	mechanism	NOUN
issue-3125	19	12	,	,	PUNCT
issue-3125	19	13	such	such	ADJ
issue-3125	19	14	as	as	ADP
issue-3125	19	15	programme	programme	NOUN
issue-3125	19	16	-	-	PUNCT
issue-3125	19	17	based	base	VERB
issue-3125	19	18	budgeting	budgeting	NOUN
issue-3125	19	19	,	,	PUNCT
issue-3125	19	20	the	the	DET
issue-3125	19	21	principle	principle	NOUN
issue-3125	19	22	of	of	ADP
issue-3125	19	23	subsidiarity	subsidiarity	NOUN
issue-3125	19	24	,	,	PUNCT
issue-3125	19	25	treasury	treasury	NOUN
issue-3125	19	26	control	control	NOUN
issue-3125	19	27	and	and	CCONJ
issue-3125	19	28	multi	multi	ADJ
issue-3125	19	29	-	-	ADJ
issue-3125	19	30	level	level	ADJ
issue-3125	19	31	financial	financial	ADJ
issue-3125	19	32	oversight	oversight	NOUN
issue-3125	19	33	,	,	PUNCT
issue-3125	19	34	in	in	ADP
issue-3125	19	35	guaranteeing	guarantee	VERB
issue-3125	19	36	the	the	DET
issue-3125	19	37	legality	legality	NOUN
issue-3125	19	38	,	,	PUNCT
issue-3125	19	39	transparency	transparency	NOUN
issue-3125	19	40	and	and	CCONJ
issue-3125	19	41	targeted	target	VERB
issue-3125	19	42	allocation	allocation	NOUN
issue-3125	19	43	of	of	ADP
issue-3125	19	44	public	public	ADJ
issue-3125	19	45	funds	fund	NOUN
issue-3125	19	46	.	.	PUNCT
issue-3125	20	1	the	the	DET
issue-3125	20	2	results	result	NOUN
issue-3125	20	3	also	also	ADV
issue-3125	20	4	demonstrate	demonstrate	VERB
issue-3125	20	5	a	a	DET
issue-3125	20	6	significant	significant	ADJ
issue-3125	20	7	increase	increase	NOUN
issue-3125	20	8	in	in	ADP
issue-3125	20	9	defence	defence	NOUN
issue-3125	20	10	and	and	CCONJ
issue-3125	20	11	security	security	NOUN
issue-3125	20	12	spending	spending	NOUN
issue-3125	20	13	following	follow	VERB
issue-3125	20	14	an	an	DET
issue-3125	20	15	escalation	escalation	NOUN
issue-3125	20	16	in	in	ADP
issue-3125	20	17	military	military	ADJ
issue-3125	20	18	threats	threat	NOUN
issue-3125	20	19	,	,	PUNCT
issue-3125	20	20	reflecting	reflect	VERB
issue-3125	20	21	the	the	DET
issue-3125	20	22	adaptability	adaptability	NOUN
issue-3125	20	23	of	of	ADP
issue-3125	20	24	the	the	DET
issue-3125	20	25	budget	budget	NOUN
issue-3125	20	26	in	in	ADP
issue-3125	20	27	response	response	NOUN
issue-3125	20	28	to	to	ADP
issue-3125	20	29	changes	change	NOUN
issue-3125	20	30	in	in	ADP
issue-3125	20	31	national	national	ADJ
issue-3125	20	32	priorities	priority	NOUN
issue-3125	20	33	.	.	PUNCT
issue-3125	21	1	practical	practical	ADJ
issue-3125	21	2	implications	implication	NOUN
issue-3125	21	3	.	.	PUNCT
issue-3125	22	1	the	the	DET
issue-3125	22	2	study	study	NOUN
issue-3125	22	3	provides	provide	VERB
issue-3125	22	4	several	several	ADJ
issue-3125	22	5	practical	practical	ADJ
issue-3125	22	6	recommendations	recommendation	NOUN
issue-3125	22	7	for	for	ADP
issue-3125	22	8	improving	improve	VERB
issue-3125	22	9	the	the	DET
issue-3125	22	10	efficiency	efficiency	NOUN
issue-3125	22	11	and	and	CCONJ
issue-3125	22	12	sustainability	sustainability	NOUN
issue-3125	22	13	of	of	ADP
issue-3125	22	14	public	public	ADJ
issue-3125	22	15	finance	finance	NOUN
issue-3125	22	16	management	management	NOUN
issue-3125	22	17	.	.	PUNCT
issue-3125	23	1	these	these	PRON
issue-3125	23	2	include	include	VERB
issue-3125	23	3	the	the	DET
issue-3125	23	4	reinforcement	reinforcement	NOUN
issue-3125	23	5	of	of	ADP
issue-3125	23	6	medium	medium	ADJ
issue-3125	23	7	-	-	PUNCT
issue-3125	23	8	term	term	NOUN
issue-3125	23	9	and	and	CCONJ
issue-3125	23	10	strategic	strategic	ADJ
issue-3125	23	11	budgetary	budgetary	ADJ
issue-3125	23	12	planning	planning	NOUN
issue-3125	23	13	;	;	PUNCT
issue-3125	23	14	the	the	DET
issue-3125	23	15	augmentation	augmentation	NOUN
issue-3125	23	16	of	of	ADP
issue-3125	23	17	the	the	DET
issue-3125	23	18	utilisation	utilisation	NOUN
issue-3125	23	19	of	of	ADP
issue-3125	23	20	performance	performance	NOUN
issue-3125	23	21	-	-	PUNCT
issue-3125	23	22	based	base	VERB
issue-3125	23	23	budgeting	budgeting	NOUN
issue-3125	23	24	instruments	instrument	NOUN
issue-3125	23	25	;	;	PUNCT
issue-3125	23	26	the	the	DET
issue-3125	23	27	enhancement	enhancement	NOUN
issue-3125	23	28	of	of	ADP
issue-3125	23	29	transparency	transparency	NOUN
issue-3125	23	30	in	in	ADP
issue-3125	23	31	public	public	ADJ
issue-3125	23	32	expenditure	expenditure	NOUN
issue-3125	23	33	through	through	ADP
issue-3125	23	34	digital	digital	ADJ
issue-3125	23	35	platforms	platform	NOUN
issue-3125	23	36	and	and	CCONJ
issue-3125	23	37	open	open	ADJ
issue-3125	23	38	data	datum	NOUN
issue-3125	23	39	initiatives	initiative	NOUN
issue-3125	23	40	;	;	PUNCT
issue-3125	23	41	and	and	CCONJ
issue-3125	23	42	the	the	DET
issue-3125	23	43	improvement	improvement	NOUN
issue-3125	23	44	of	of	ADP
issue-3125	23	45	tax	tax	NOUN
issue-3125	23	46	administration	administration	NOUN
issue-3125	23	47	to	to	PART
issue-3125	23	48	broaden	broaden	VERB
issue-3125	23	49	the	the	DET
issue-3125	23	50	state	state	NOUN
issue-3125	23	51	's	's	PART
issue-3125	23	52	revenue	revenue	NOUN
issue-3125	23	53	base	base	NOUN
issue-3125	23	54	.	.	PUNCT
issue-3125	24	1	the	the	DET
issue-3125	24	2	findings	finding	NOUN
issue-3125	24	3	are	be	AUX
issue-3125	24	4	of	of	ADP
issue-3125	24	5	particular	particular	ADJ
issue-3125	24	6	relevance	relevance	NOUN
issue-3125	24	7	to	to	ADP
issue-3125	24	8	policymakers	policymaker	NOUN
issue-3125	24	9	,	,	PUNCT
issue-3125	24	10	state	state	NOUN
issue-3125	24	11	authorities	authority	NOUN
issue-3125	24	12	,	,	PUNCT
issue-3125	24	13	financial	financial	ADJ
issue-3125	24	14	institutions	institution	NOUN
issue-3125	24	15	,	,	PUNCT
issue-3125	24	16	and	and	CCONJ
issue-3125	24	17	local	local	ADJ
issue-3125	24	18	government	government	NOUN
issue-3125	24	19	bodies	body	NOUN
issue-3125	24	20	seeking	seek	VERB
issue-3125	24	21	to	to	PART
issue-3125	24	22	enhance	enhance	VERB
issue-3125	24	23	fiscal	fiscal	ADJ
issue-3125	24	24	discipline	discipline	NOUN
issue-3125	24	25	,	,	PUNCT
issue-3125	24	26	optimise	optimise	ADJ
issue-3125	24	27	expenditure	expenditure	NOUN
issue-3125	24	28	structures	structure	NOUN
issue-3125	24	29	,	,	PUNCT
issue-3125	24	30	and	and	CCONJ
issue-3125	24	31	ensure	ensure	VERB
issue-3125	24	32	the	the	DET
issue-3125	24	33	long	long	ADJ
issue-3125	24	34	-	-	PUNCT
issue-3125	24	35	term	term	NOUN
issue-3125	24	36	stability	stability	NOUN
issue-3125	24	37	of	of	ADP
issue-3125	24	38	budgetary	budgetary	ADJ
issue-3125	24	39	financing	financing	NOUN
issue-3125	24	40	.	.	PUNCT
issue-3125	25	1	furthermore	furthermore	ADV
issue-3125	25	2	,	,	PUNCT
issue-3125	25	3	the	the	DET
issue-3125	25	4	article	article	NOUN
issue-3125	25	5	identifies	identify	VERB
issue-3125	25	6	opportunities	opportunity	NOUN
issue-3125	25	7	for	for	ADP
issue-3125	25	8	the	the	DET
issue-3125	25	9	adoption	adoption	NOUN
issue-3125	25	10	of	of	ADP
issue-3125	25	11	selected	select	VERB
issue-3125	25	12	eu	eu	PROPN
issue-3125	25	13	and	and	CCONJ
issue-3125	25	14	oecd	oecd	PROPN
issue-3125	25	15	practices	practice	NOUN
issue-3125	25	16	with	with	ADP
issue-3125	25	17	a	a	DET
issue-3125	25	18	view	view	NOUN
issue-3125	25	19	to	to	ADP
issue-3125	25	20	strengthening	strengthen	VERB
issue-3125	25	21	ukraine	ukraine	NOUN
issue-3125	25	22	's	's	PART
issue-3125	25	23	budgetary	budgetary	ADJ
issue-3125	25	24	governance	governance	NOUN
issue-3125	25	25	and	and	CCONJ
issue-3125	25	26	increasing	increase	VERB
issue-3125	25	27	the	the	DET
issue-3125	25	28	resilience	resilience	NOUN
issue-3125	25	29	of	of	ADP
issue-3125	25	30	public	public	ADJ
issue-3125	25	31	finance	finance	NOUN
issue-3125	25	32	in	in	ADP
issue-3125	25	33	crisis	crisis	NOUN
issue-3125	25	34	and	and	CCONJ
issue-3125	25	35	post	post	ADJ
issue-3125	25	36	-	-	ADJ
issue-3125	25	37	crisis	crisis	NOUN
issue-3125	25	38	conditions	condition	NOUN
issue-3125	25	39	.	.	PUNCT
issue-3125	26	1	baltic	baltic	PROPN
issue-3125	26	2	journal	journal	PROPN
issue-3125	26	3	of	of	ADP
issue-3125	26	4	economic	economic	ADJ
issue-3125	26	5	studies	study	NOUN
issue-3125	26	6	246	246	NUM
issue-3125	26	7	vol	vol	NOUN
issue-3125	26	8	.	.	PUNCT
issue-3125	27	1	11	11	NUM
issue-3125	27	2	no	no	NOUN
issue-3125	27	3	.	.	NOUN
issue-3125	27	4	5	5	NUM
issue-3125	27	5	,	,	PUNCT
issue-3125	27	6	2025	2025	NUM
issue-3125	27	7	value	value	NOUN
issue-3125	27	8	/	/	SYM
issue-3125	27	9	originality	originality	NOUN
issue-3125	27	10	.	.	PUNCT
issue-3125	28	1	the	the	DET
issue-3125	28	2	present	present	ADJ
issue-3125	28	3	study	study	NOUN
issue-3125	28	4	contributes	contribute	VERB
issue-3125	28	5	to	to	ADP
issue-3125	28	6	the	the	DET
issue-3125	28	7	scholarly	scholarly	ADJ
issue-3125	28	8	discourse	discourse	NOUN
issue-3125	28	9	on	on	ADP
issue-3125	28	10	public	public	ADJ
issue-3125	28	11	finance	finance	NOUN
issue-3125	28	12	and	and	CCONJ
issue-3125	28	13	administrative	administrative	ADJ
issue-3125	28	14	law	law	NOUN
issue-3125	28	15	by	by	ADP
issue-3125	28	16	offering	offer	VERB
issue-3125	28	17	a	a	DET
issue-3125	28	18	comprehensive	comprehensive	ADJ
issue-3125	28	19	and	and	CCONJ
issue-3125	28	20	interdisciplinary	interdisciplinary	ADJ
issue-3125	28	21	analysis	analysis	NOUN
issue-3125	28	22	of	of	ADP
issue-3125	28	23	budgetary	budgetary	ADJ
issue-3125	28	24	funds	fund	NOUN
issue-3125	28	25	as	as	ADP
issue-3125	28	26	both	both	CCONJ
issue-3125	28	27	a	a	DET
issue-3125	28	28	financial	financial	ADJ
issue-3125	28	29	and	and	CCONJ
issue-3125	28	30	legal	legal	ADJ
issue-3125	28	31	category	category	NOUN
issue-3125	28	32	.	.	PUNCT
issue-3125	29	1	the	the	DET
issue-3125	29	2	present	present	ADJ
issue-3125	29	3	study	study	NOUN
issue-3125	29	4	proposes	propose	VERB
issue-3125	29	5	an	an	DET
issue-3125	29	6	integrated	integrated	ADJ
issue-3125	29	7	conceptual	conceptual	ADJ
issue-3125	29	8	framework	framework	NOUN
issue-3125	29	9	to	to	PART
issue-3125	29	10	facilitate	facilitate	VERB
issue-3125	29	11	comprehension	comprehension	NOUN
issue-3125	29	12	of	of	ADP
issue-3125	29	13	the	the	DET
issue-3125	29	14	manner	manner	NOUN
issue-3125	29	15	in	in	ADP
issue-3125	29	16	which	which	PRON
issue-3125	29	17	budgetary	budgetary	ADJ
issue-3125	29	18	resources	resource	NOUN
issue-3125	29	19	empower	empower	VERB
issue-3125	29	20	the	the	DET
issue-3125	29	21	state	state	NOUN
issue-3125	29	22	to	to	PART
issue-3125	29	23	fulfil	fulfil	VERB
issue-3125	29	24	its	its	PRON
issue-3125	29	25	public	public	ADJ
issue-3125	29	26	functions	function	NOUN
issue-3125	29	27	in	in	ADP
issue-3125	29	28	circumstances	circumstance	NOUN
issue-3125	29	29	of	of	ADP
issue-3125	29	30	constrained	constrained	ADJ
issue-3125	29	31	resources	resource	NOUN
issue-3125	29	32	and	and	CCONJ
issue-3125	29	33	augmented	augment	VERB
issue-3125	29	34	demands	demand	NOUN
issue-3125	29	35	.	.	PUNCT
issue-3125	30	1	the	the	DET
issue-3125	30	2	paper	paper	NOUN
issue-3125	30	3	's	's	PART
issue-3125	30	4	originality	originality	NOUN
issue-3125	30	5	lies	lie	VERB
issue-3125	30	6	in	in	ADP
issue-3125	30	7	its	its	PRON
issue-3125	30	8	synthesis	synthesis	NOUN
issue-3125	30	9	of	of	ADP
issue-3125	30	10	legal	legal	ADJ
issue-3125	30	11	,	,	PUNCT
issue-3125	30	12	institutional	institutional	ADJ
issue-3125	30	13	and	and	CCONJ
issue-3125	30	14	economic	economic	ADJ
issue-3125	30	15	perspectives	perspective	NOUN
issue-3125	30	16	,	,	PUNCT
issue-3125	30	17	its	its	PRON
issue-3125	30	18	detailed	detailed	ADJ
issue-3125	30	19	examination	examination	NOUN
issue-3125	30	20	of	of	ADP
issue-3125	30	21	ukraine	ukraine	NOUN
issue-3125	30	22	's	's	PART
issue-3125	30	23	expenditure	expenditure	NOUN
issue-3125	30	24	structure	structure	NOUN
issue-3125	30	25	and	and	CCONJ
issue-3125	30	26	budgetary	budgetary	ADJ
issue-3125	30	27	challenges	challenge	NOUN
issue-3125	30	28	,	,	PUNCT
issue-3125	30	29	and	and	CCONJ
issue-3125	30	30	its	its	PRON
issue-3125	30	31	substantiated	substantiated	ADJ
issue-3125	30	32	proposals	proposal	NOUN
issue-3125	30	33	for	for	ADP
issue-3125	30	34	enhancing	enhance	VERB
issue-3125	30	35	the	the	DET
issue-3125	30	36	efficiency	efficiency	NOUN
issue-3125	30	37	of	of	ADP
issue-3125	30	38	public	public	ADJ
issue-3125	30	39	finance	finance	NOUN
issue-3125	30	40	management	management	NOUN
issue-3125	30	41	.	.	PUNCT
issue-3125	31	1	the	the	DET
issue-3125	31	2	study	study	NOUN
issue-3125	31	3	also	also	ADV
issue-3125	31	4	emphasises	emphasise	VERB
issue-3125	31	5	the	the	DET
issue-3125	31	6	importance	importance	NOUN
issue-3125	31	7	of	of	ADP
issue-3125	31	8	transparency	transparency	NOUN
issue-3125	31	9	,	,	PUNCT
issue-3125	31	10	fiscal	fiscal	ADJ
issue-3125	31	11	decentralisation	decentralisation	NOUN
issue-3125	31	12	,	,	PUNCT
issue-3125	31	13	and	and	CCONJ
issue-3125	31	14	long	long	ADJ
issue-3125	31	15	-	-	PUNCT
issue-3125	31	16	term	term	NOUN
issue-3125	31	17	investment	investment	NOUN
issue-3125	31	18	in	in	ADP
issue-3125	31	19	human	human	ADJ
issue-3125	31	20	capital	capital	NOUN
issue-3125	31	21	and	and	CCONJ
issue-3125	31	22	infrastructure	infrastructure	NOUN
issue-3125	31	23	as	as	ADP
issue-3125	31	24	central	central	ADJ
issue-3125	31	25	determinants	determinant	NOUN
issue-3125	31	26	of	of	ADP
issue-3125	31	27	sustainable	sustainable	ADJ
issue-3125	31	28	development	development	NOUN
issue-3125	31	29	.	.	PUNCT
issue-3125	32	1	keywords	keyword	NOUN
issue-3125	32	2	:	:	PUNCT
issue-3125	32	3	budgetary	budgetary	ADJ
issue-3125	32	4	funds	fund	NOUN
issue-3125	32	5	,	,	PUNCT
issue-3125	32	6	public	public	ADJ
issue-3125	32	7	functions	function	NOUN
issue-3125	32	8	of	of	ADP
issue-3125	32	9	the	the	DET
issue-3125	32	10	state	state	NOUN
issue-3125	32	11	,	,	PUNCT
issue-3125	32	12	budgetary	budgetary	ADJ
issue-3125	32	13	process	process	NOUN
issue-3125	32	14	,	,	PUNCT
issue-3125	32	15	fiscal	fiscal	ADJ
issue-3125	32	16	governance	governance	NOUN
issue-3125	32	17	,	,	PUNCT
issue-3125	32	18	programme	programme	NOUN
issue-3125	32	19	-	-	PUNCT
issue-3125	32	20	based	base	VERB
issue-3125	32	21	budgeting	budgeting	NOUN
issue-3125	32	22	,	,	PUNCT
issue-3125	32	23	public	public	ADJ
issue-3125	32	24	expenditures	expenditure	NOUN
issue-3125	32	25	,	,	PUNCT
issue-3125	32	26	financial	financial	ADJ
issue-3125	32	27	and	and	CCONJ
issue-3125	32	28	legal	legal	ADJ
issue-3125	32	29	mechanism	mechanism	NOUN
issue-3125	32	30	,	,	PUNCT
issue-3125	32	31	transparency	transparency	NOUN
issue-3125	32	32	,	,	PUNCT
issue-3125	32	33	accountability	accountability	NOUN
issue-3125	32	34	,	,	PUNCT
issue-3125	32	35	socio	socio	NOUN
issue-3125	32	36	-	-	PUNCT
issue-3125	32	37	humanitarian	humanitarian	ADJ
issue-3125	32	38	policy	policy	NOUN
issue-3125	32	39	,	,	PUNCT
issue-3125	32	40	public	public	ADJ
issue-3125	32	41	finance	finance	NOUN
issue-3125	32	42	efficiency	efficiency	NOUN
issue-3125	32	43	.	.	PUNCT
issue-3125	33	1	jel	jel	PROPN
issue-3125	33	2	classification	classification	NOUN
issue-3125	33	3	:	:	PUNCT
issue-3125	33	4	h61	h61	PROPN
issue-3125	33	5	,	,	PUNCT
issue-3125	33	6	h72	h72	PROPN
issue-3125	33	7	,	,	PUNCT
issue-3125	33	8	h83	h83	PROPN
issue-3125	33	9	,	,	PUNCT
issue-3125	33	10	k34	k34	PROPN
issue-3125	33	11	,	,	PUNCT
issue-3125	33	12	h50	h50	PROPN
issue-3125	33	13	1	1	NUM
issue-3125	33	14	.	.	PUNCT
issue-3125	33	15	introduction	introduction	NOUN
issue-3125	33	16	the	the	DET
issue-3125	33	17	budget	budget	NOUN
issue-3125	33	18	and	and	CCONJ
issue-3125	33	19	public	public	ADJ
issue-3125	33	20	funds	fund	NOUN
issue-3125	33	21	occupy	occupy	VERB
issue-3125	33	22	a	a	DET
issue-3125	33	23	central	central	ADJ
issue-3125	33	24	place	place	NOUN
issue-3125	33	25	within	within	ADP
issue-3125	33	26	the	the	DET
issue-3125	33	27	system	system	NOUN
issue-3125	33	28	of	of	ADP
issue-3125	33	29	financial	financial	ADJ
issue-3125	33	30	support	support	NOUN
issue-3125	33	31	for	for	ADP
issue-3125	33	32	public	public	ADJ
issue-3125	33	33	authorities	authority	NOUN
issue-3125	33	34	,	,	PUNCT
issue-3125	33	35	as	as	SCONJ
issue-3125	33	36	it	it	PRON
issue-3125	33	37	is	be	AUX
issue-3125	33	38	through	through	ADP
issue-3125	33	39	the	the	DET
issue-3125	33	40	budget	budget	NOUN
issue-3125	33	41	that	that	PRON
issue-3125	33	42	the	the	DET
issue-3125	33	43	state	state	NOUN
issue-3125	33	44	formulates	formulate	VERB
issue-3125	33	45	and	and	CCONJ
issue-3125	33	46	implements	implement	VERB
issue-3125	33	47	its	its	PRON
issue-3125	33	48	principal	principal	ADJ
issue-3125	33	49	policy	policy	NOUN
issue-3125	33	50	directions	direction	NOUN
issue-3125	33	51	.	.	PUNCT
issue-3125	34	1	the	the	DET
issue-3125	34	2	budget	budget	NOUN
issue-3125	34	3	is	be	AUX
issue-3125	34	4	a	a	DET
issue-3125	34	5	foundational	foundational	ADJ
issue-3125	34	6	financial	financial	ADJ
issue-3125	34	7	and	and	CCONJ
issue-3125	34	8	legal	legal	ADJ
issue-3125	34	9	instrument	instrument	NOUN
issue-3125	34	10	that	that	PRON
issue-3125	34	11	enables	enable	VERB
issue-3125	34	12	state	state	NOUN
issue-3125	34	13	and	and	CCONJ
issue-3125	34	14	local	local	ADJ
issue-3125	34	15	selfgovernment	selfgovernment	NOUN
issue-3125	34	16	bodies	body	NOUN
issue-3125	34	17	to	to	PART
issue-3125	34	18	fulfil	fulfil	VERB
issue-3125	34	19	their	their	PRON
issue-3125	34	20	public	public	ADJ
issue-3125	34	21	functions	function	NOUN
issue-3125	34	22	and	and	CCONJ
issue-3125	34	23	to	to	PART
issue-3125	34	24	generate	generate	VERB
issue-3125	34	25	the	the	DET
issue-3125	34	26	resources	resource	NOUN
issue-3125	34	27	necessary	necessary	ADJ
issue-3125	34	28	for	for	ADP
issue-3125	34	29	addressing	address	VERB
issue-3125	34	30	socio	socio	NOUN
issue-3125	34	31	-	-	PUNCT
issue-3125	34	32	economic	economic	ADJ
issue-3125	34	33	development	development	NOUN
issue-3125	34	34	tasks	task	NOUN
issue-3125	34	35	.	.	PUNCT
issue-3125	35	1	the	the	DET
issue-3125	35	2	structure	structure	NOUN
issue-3125	35	3	of	of	ADP
issue-3125	35	4	the	the	DET
issue-3125	35	5	budget	budget	NOUN
issue-3125	35	6	is	be	AUX
issue-3125	35	7	predicated	predicate	VERB
issue-3125	35	8	on	on	ADP
issue-3125	35	9	the	the	DET
issue-3125	35	10	priorities	priority	NOUN
issue-3125	35	11	of	of	ADP
issue-3125	35	12	state	state	NOUN
issue-3125	35	13	policy	policy	NOUN
issue-3125	35	14	,	,	PUNCT
issue-3125	35	15	with	with	ADP
issue-3125	35	16	financial	financial	ADJ
issue-3125	35	17	resources	resource	NOUN
issue-3125	35	18	being	be	AUX
issue-3125	35	19	allocated	allocate	VERB
issue-3125	35	20	towards	towards	ADP
issue-3125	35	21	the	the	DET
issue-3125	35	22	sustenance	sustenance	NOUN
issue-3125	35	23	and	and	CCONJ
issue-3125	35	24	development	development	NOUN
issue-3125	35	25	of	of	ADP
issue-3125	35	26	socially	socially	ADV
issue-3125	35	27	significant	significant	ADJ
issue-3125	35	28	sectors	sector	NOUN
issue-3125	35	29	.	.	PUNCT
issue-3125	36	1	this	this	PRON
issue-3125	36	2	,	,	PUNCT
issue-3125	36	3	in	in	ADP
issue-3125	36	4	turn	turn	NOUN
issue-3125	36	5	,	,	PUNCT
issue-3125	36	6	generates	generate	VERB
issue-3125	36	7	significant	significant	ADJ
issue-3125	36	8	impulses	impulse	NOUN
issue-3125	36	9	for	for	ADP
issue-3125	36	10	the	the	DET
issue-3125	36	11	functioning	functioning	NOUN
issue-3125	36	12	of	of	ADP
issue-3125	36	13	the	the	DET
issue-3125	36	14	national	national	ADJ
issue-3125	36	15	economy	economy	NOUN
issue-3125	36	16	.	.	PUNCT
issue-3125	37	1	the	the	DET
issue-3125	37	2	state	state	NOUN
issue-3125	37	3	is	be	AUX
issue-3125	37	4	responsible	responsible	ADJ
issue-3125	37	5	for	for	ADP
issue-3125	37	6	the	the	DET
issue-3125	37	7	provision	provision	NOUN
issue-3125	37	8	of	of	ADP
issue-3125	37	9	social	social	ADJ
issue-3125	37	10	protection	protection	NOUN
issue-3125	37	11	,	,	PUNCT
issue-3125	37	12	access	access	NOUN
issue-3125	37	13	to	to	ADP
issue-3125	37	14	education	education	NOUN
issue-3125	37	15	,	,	PUNCT
issue-3125	37	16	healthcare	healthcare	PROPN
issue-3125	37	17	,	,	PUNCT
issue-3125	37	18	cultural	cultural	ADJ
issue-3125	37	19	services	service	NOUN
issue-3125	37	20	,	,	PUNCT
issue-3125	37	21	and	and	CCONJ
issue-3125	37	22	other	other	ADJ
issue-3125	37	23	public	public	ADJ
issue-3125	37	24	goods	good	NOUN
issue-3125	37	25	to	to	ADP
issue-3125	37	26	its	its	PRON
issue-3125	37	27	citizens	citizen	NOUN
issue-3125	37	28	through	through	ADP
issue-3125	37	29	budgetary	budgetary	ADJ
issue-3125	37	30	funds	fund	NOUN
issue-3125	37	31	,	,	PUNCT
issue-3125	37	32	in	in	ADP
issue-3125	37	33	accordance	accordance	NOUN
issue-3125	37	34	with	with	ADP
issue-3125	37	35	its	its	PRON
issue-3125	37	36	constitutional	constitutional	ADJ
issue-3125	37	37	obligations	obligation	NOUN
issue-3125	37	38	.	.	PUNCT
issue-3125	38	1	the	the	DET
issue-3125	38	2	quality	quality	NOUN
issue-3125	38	3	and	and	CCONJ
issue-3125	38	4	accessibility	accessibility	NOUN
issue-3125	38	5	of	of	ADP
issue-3125	38	6	these	these	DET
issue-3125	38	7	services	service	NOUN
issue-3125	38	8	are	be	AUX
issue-3125	38	9	contingent	contingent	ADJ
issue-3125	38	10	on	on	ADP
issue-3125	38	11	the	the	DET
issue-3125	38	12	volume	volume	NOUN
issue-3125	38	13	of	of	ADP
issue-3125	38	14	resources	resource	NOUN
issue-3125	38	15	concentrated	concentrate	VERB
issue-3125	38	16	in	in	ADP
issue-3125	38	17	the	the	DET
issue-3125	38	18	state	state	NOUN
issue-3125	38	19	and	and	CCONJ
issue-3125	38	20	local	local	ADJ
issue-3125	38	21	budgets	budget	NOUN
issue-3125	38	22	,	,	PUNCT
issue-3125	38	23	as	as	ADV
issue-3125	38	24	well	well	ADV
issue-3125	38	25	as	as	ADP
issue-3125	38	26	on	on	ADP
issue-3125	38	27	the	the	DET
issue-3125	38	28	effectiveness	effectiveness	NOUN
issue-3125	38	29	of	of	ADP
issue-3125	38	30	their	their	PRON
issue-3125	38	31	allocation	allocation	NOUN
issue-3125	38	32	and	and	CCONJ
issue-3125	38	33	utilisation	utilisation	NOUN
issue-3125	38	34	.	.	PUNCT
issue-3125	39	1	the	the	DET
issue-3125	39	2	present	present	ADJ
issue-3125	39	3	study	study	NOUN
issue-3125	39	4	explores	explore	VERB
issue-3125	39	5	the	the	DET
issue-3125	39	6	pertinence	pertinence	NOUN
issue-3125	39	7	of	of	ADP
issue-3125	39	8	examining	examine	VERB
issue-3125	39	9	public	public	ADJ
issue-3125	39	10	budget	budget	NOUN
issue-3125	39	11	funds	fund	NOUN
issue-3125	39	12	within	within	ADP
issue-3125	39	13	the	the	DET
issue-3125	39	14	contemporary	contemporary	ADJ
issue-3125	39	15	context	context	NOUN
issue-3125	39	16	,	,	PUNCT
issue-3125	39	17	underpinned	underpin	VERB
issue-3125	39	18	by	by	ADP
issue-3125	39	19	the	the	DET
issue-3125	39	20	escalating	escalate	VERB
issue-3125	39	21	significance	significance	NOUN
issue-3125	39	22	of	of	ADP
issue-3125	39	23	public	public	ADJ
issue-3125	39	24	finance	finance	NOUN
issue-3125	39	25	in	in	ADP
issue-3125	39	26	fostering	foster	VERB
issue-3125	39	27	sustainable	sustainable	ADJ
issue-3125	39	28	societal	societal	ADJ
issue-3125	39	29	advancement	advancement	NOUN
issue-3125	39	30	.	.	PUNCT
issue-3125	40	1	the	the	DET
issue-3125	40	2	effectiveness	effectiveness	NOUN
issue-3125	40	3	of	of	ADP
issue-3125	40	4	the	the	DET
issue-3125	40	5	state	state	NOUN
issue-3125	40	6	in	in	ADP
issue-3125	40	7	performing	perform	VERB
issue-3125	40	8	its	its	PRON
issue-3125	40	9	assigned	assign	VERB
issue-3125	40	10	functions	function	NOUN
issue-3125	40	11	is	be	AUX
issue-3125	40	12	increasingly	increasingly	ADV
issue-3125	40	13	assessed	assess	VERB
issue-3125	40	14	not	not	PART
issue-3125	40	15	solely	solely	ADV
issue-3125	40	16	through	through	ADP
issue-3125	40	17	economic	economic	ADJ
issue-3125	40	18	indicators	indicator	NOUN
issue-3125	40	19	but	but	CCONJ
issue-3125	40	20	through	through	ADP
issue-3125	40	21	the	the	DET
issue-3125	40	22	degree	degree	NOUN
issue-3125	40	23	to	to	PART
issue-3125	40	24	which	which	PRON
issue-3125	40	25	societal	societal	ADJ
issue-3125	40	26	needs	need	VERB
issue-3125	40	27	–	–	PUNCT
issue-3125	40	28	educational	educational	ADJ
issue-3125	40	29	,	,	PUNCT
issue-3125	40	30	social	social	ADJ
issue-3125	40	31	,	,	PUNCT
issue-3125	40	32	cultural	cultural	ADJ
issue-3125	40	33	,	,	PUNCT
issue-3125	40	34	and	and	CCONJ
issue-3125	40	35	environmental	environmental	ADJ
issue-3125	40	36	–	–	PUNCT
issue-3125	40	37	are	be	AUX
issue-3125	40	38	satisfied	satisfied	ADJ
issue-3125	40	39	.	.	PUNCT
issue-3125	41	1	the	the	DET
issue-3125	41	2	implementation	implementation	NOUN
issue-3125	41	3	of	of	ADP
issue-3125	41	4	these	these	DET
issue-3125	41	5	functions	function	NOUN
issue-3125	41	6	is	be	AUX
issue-3125	41	7	rendered	render	VERB
issue-3125	41	8	unfeasible	unfeasible	ADJ
issue-3125	41	9	in	in	ADP
issue-3125	41	10	the	the	DET
issue-3125	41	11	absence	absence	NOUN
issue-3125	41	12	of	of	ADP
issue-3125	41	13	adequate	adequate	ADJ
issue-3125	41	14	financial	financial	ADJ
issue-3125	41	15	provision	provision	NOUN
issue-3125	41	16	.	.	PUNCT
issue-3125	42	1	it	it	PRON
issue-3125	42	2	is	be	AUX
issue-3125	42	3	budgetary	budgetary	ADJ
issue-3125	42	4	funds	fund	NOUN
issue-3125	42	5	that	that	PRON
issue-3125	42	6	constitute	constitute	VERB
issue-3125	42	7	the	the	DET
issue-3125	42	8	resource	resource	NOUN
issue-3125	42	9	base	base	NOUN
issue-3125	42	10	enabling	enable	VERB
issue-3125	42	11	the	the	DET
issue-3125	42	12	state	state	NOUN
issue-3125	42	13	to	to	PART
issue-3125	42	14	influence	influence	VERB
issue-3125	42	15	socioeconomic	socioeconomic	ADJ
issue-3125	42	16	processes	process	NOUN
issue-3125	42	17	and	and	CCONJ
issue-3125	42	18	maintain	maintain	VERB
issue-3125	42	19	stability	stability	NOUN
issue-3125	42	20	within	within	ADP
issue-3125	42	21	the	the	DET
issue-3125	42	22	public	public	ADJ
issue-3125	42	23	sphere	sphere	NOUN
issue-3125	42	24	.	.	PUNCT
issue-3125	43	1	the	the	DET
issue-3125	43	2	budget	budget	NOUN
issue-3125	43	3	is	be	AUX
issue-3125	43	4	also	also	ADV
issue-3125	43	5	an	an	DET
issue-3125	43	6	indicator	indicator	NOUN
issue-3125	43	7	of	of	ADP
issue-3125	43	8	the	the	DET
issue-3125	43	9	state	state	NOUN
issue-3125	43	10	's	's	PART
issue-3125	43	11	socio	socio	NOUN
issue-3125	43	12	-	-	PUNCT
issue-3125	43	13	economic	economic	ADJ
issue-3125	43	14	development	development	NOUN
issue-3125	43	15	,	,	PUNCT
issue-3125	43	16	reflecting	reflect	VERB
issue-3125	43	17	both	both	CCONJ
issue-3125	43	18	its	its	PRON
issue-3125	43	19	actual	actual	ADJ
issue-3125	43	20	financial	financial	ADJ
issue-3125	43	21	capacities	capacity	NOUN
issue-3125	43	22	and	and	CCONJ
issue-3125	43	23	its	its	PRON
issue-3125	43	24	strategic	strategic	ADJ
issue-3125	43	25	policy	policy	NOUN
issue-3125	43	26	priorities	priority	NOUN
issue-3125	43	27	.	.	PUNCT
issue-3125	44	1	furthermore	furthermore	ADV
issue-3125	44	2	,	,	PUNCT
issue-3125	44	3	it	it	PRON
issue-3125	44	4	fulfils	fulfil	VERB
issue-3125	44	5	an	an	DET
issue-3125	44	6	orienting	orient	VERB
issue-3125	44	7	function	function	NOUN
issue-3125	44	8	for	for	ADP
issue-3125	44	9	economic	economic	ADJ
issue-3125	44	10	actors	actor	NOUN
issue-3125	44	11	by	by	ADP
issue-3125	44	12	shaping	shape	VERB
issue-3125	44	13	the	the	DET
issue-3125	44	14	context	context	NOUN
issue-3125	44	15	in	in	ADP
issue-3125	44	16	which	which	PRON
issue-3125	44	17	investment	investment	NOUN
issue-3125	44	18	and	and	CCONJ
issue-3125	44	19	financial	financial	ADJ
issue-3125	44	20	decisions	decision	NOUN
issue-3125	44	21	are	be	AUX
issue-3125	44	22	made	make	VERB
issue-3125	44	23	.	.	PUNCT
issue-3125	45	1	consequently	consequently	ADV
issue-3125	45	2	,	,	PUNCT
issue-3125	45	3	a	a	DET
issue-3125	45	4	thoroughgoing	thoroughgoe	VERB
issue-3125	45	5	scholarly	scholarly	ADJ
issue-3125	45	6	analysis	analysis	NOUN
issue-3125	45	7	of	of	ADP
issue-3125	45	8	budgetary	budgetary	ADJ
issue-3125	45	9	funds	fund	NOUN
issue-3125	45	10	demands	demand	VERB
issue-3125	45	11	a	a	DET
issue-3125	45	12	comprehensive	comprehensive	ADJ
issue-3125	45	13	approach	approach	NOUN
issue-3125	45	14	encompassing	encompass	VERB
issue-3125	45	15	the	the	DET
issue-3125	45	16	study	study	NOUN
issue-3125	45	17	of	of	ADP
issue-3125	45	18	the	the	DET
issue-3125	45	19	financial	financial	ADJ
issue-3125	45	20	and	and	CCONJ
issue-3125	45	21	legal	legal	ADJ
issue-3125	45	22	mechanisms	mechanism	NOUN
issue-3125	45	23	governing	govern	VERB
issue-3125	45	24	their	their	PRON
issue-3125	45	25	formation	formation	NOUN
issue-3125	45	26	and	and	CCONJ
issue-3125	45	27	utilisation	utilisation	NOUN
issue-3125	45	28	,	,	PUNCT
issue-3125	45	29	in	in	ADP
issue-3125	45	30	addition	addition	NOUN
issue-3125	45	31	to	to	ADP
issue-3125	45	32	an	an	DET
issue-3125	45	33	assessment	assessment	NOUN
issue-3125	45	34	of	of	ADP
issue-3125	45	35	compliance	compliance	NOUN
issue-3125	45	36	with	with	ADP
issue-3125	45	37	fundamental	fundamental	ADJ
issue-3125	45	38	financial	financial	ADJ
issue-3125	45	39	principles	principle	NOUN
issue-3125	45	40	established	establish	VERB
issue-3125	45	41	in	in	ADP
issue-3125	45	42	legislation	legislation	NOUN
issue-3125	45	43	.	.	PUNCT
issue-3125	46	1	it	it	PRON
issue-3125	46	2	is	be	AUX
issue-3125	46	3	imperative	imperative	ADJ
issue-3125	46	4	to	to	PART
issue-3125	46	5	comprehend	comprehend	VERB
issue-3125	46	6	these	these	DET
issue-3125	46	7	aspects	aspect	NOUN
issue-3125	46	8	to	to	PART
issue-3125	46	9	ensure	ensure	VERB
issue-3125	46	10	transparency	transparency	NOUN
issue-3125	46	11	,	,	PUNCT
issue-3125	46	12	effectiveness	effectiveness	NOUN
issue-3125	46	13	and	and	CCONJ
issue-3125	46	14	efficiency	efficiency	NOUN
issue-3125	46	15	in	in	ADP
issue-3125	46	16	budget	budget	NOUN
issue-3125	46	17	expenditures	expenditure	NOUN
issue-3125	46	18	,	,	PUNCT
issue-3125	46	19	which	which	PRON
issue-3125	46	20	directly	directly	ADV
issue-3125	46	21	impact	impact	VERB
issue-3125	46	22	the	the	DET
issue-3125	46	23	state	state	NOUN
issue-3125	46	24	's	's	PART
issue-3125	46	25	capacity	capacity	NOUN
issue-3125	46	26	to	to	PART
issue-3125	46	27	carry	carry	VERB
issue-3125	46	28	out	out	ADP
issue-3125	46	29	its	its	PRON
issue-3125	46	30	public	public	ADJ
issue-3125	46	31	functions	function	NOUN
issue-3125	46	32	.	.	PUNCT
issue-3125	47	1	this	this	DET
issue-3125	47	2	article	article	NOUN
issue-3125	47	3	aims	aim	VERB
issue-3125	47	4	to	to	PART
issue-3125	47	5	provide	provide	VERB
issue-3125	47	6	a	a	DET
issue-3125	47	7	thorough	thorough	ADJ
issue-3125	47	8	analysis	analysis	NOUN
issue-3125	47	9	of	of	ADP
issue-3125	47	10	public	public	ADJ
issue-3125	47	11	budget	budget	NOUN
issue-3125	47	12	funds	fund	NOUN
issue-3125	47	13	as	as	ADP
issue-3125	47	14	a	a	DET
issue-3125	47	15	means	means	NOUN
issue-3125	47	16	of	of	ADP
issue-3125	47	17	fulfilling	fulfil	VERB
issue-3125	47	18	the	the	DET
issue-3125	47	19	state	state	NOUN
issue-3125	47	20	’s	’s	PART
issue-3125	47	21	public	public	ADJ
issue-3125	47	22	functions	function	NOUN
issue-3125	47	23	,	,	PUNCT
issue-3125	47	24	focusing	focus	VERB
issue-3125	47	25	particularly	particularly	ADV
issue-3125	47	26	on	on	ADP
issue-3125	47	27	the	the	DET
issue-3125	47	28	financial	financial	ADJ
issue-3125	47	29	and	and	CCONJ
issue-3125	47	30	legal	legal	ADJ
issue-3125	47	31	aspects	aspect	NOUN
issue-3125	47	32	of	of	ADP
issue-3125	47	33	their	their	PRON
issue-3125	47	34	utilisation	utilisation	NOUN
issue-3125	47	35	.	.	PUNCT
issue-3125	48	1	to	to	ADP
issue-3125	48	2	this	this	DET
issue-3125	48	3	end	end	NOUN
issue-3125	48	4	,	,	PUNCT
issue-3125	48	5	it	it	PRON
issue-3125	48	6	explores	explore	VERB
issue-3125	48	7	the	the	DET
issue-3125	48	8	concept	concept	NOUN
issue-3125	48	9	of	of	ADP
issue-3125	48	10	budgetary	budgetary	ADJ
issue-3125	48	11	funds	fund	NOUN
issue-3125	48	12	and	and	CCONJ
issue-3125	48	13	the	the	DET
issue-3125	48	14	content	content	NOUN
issue-3125	48	15	of	of	ADP
issue-3125	48	16	the	the	DET
issue-3125	48	17	state	state	NOUN
issue-3125	48	18	's	's	PART
issue-3125	48	19	public	public	ADJ
issue-3125	48	20	functions	function	NOUN
issue-3125	48	21	;	;	PUNCT
issue-3125	48	22	the	the	DET
issue-3125	48	23	mechanisms	mechanism	NOUN
issue-3125	48	24	for	for	ADP
issue-3125	48	25	forming	form	VERB
issue-3125	48	26	,	,	PUNCT
issue-3125	48	27	allocating	allocate	VERB
issue-3125	48	28	and	and	CCONJ
issue-3125	48	29	using	use	VERB
issue-3125	48	30	budget	budget	NOUN
issue-3125	48	31	resources	resource	NOUN
issue-3125	48	32	within	within	ADP
issue-3125	48	33	the	the	DET
issue-3125	48	34	budgetary	budgetary	ADJ
issue-3125	48	35	process	process	NOUN
issue-3125	48	36	;	;	PUNCT
issue-3125	48	37	the	the	DET
issue-3125	48	38	financial	financial	ADJ
issue-3125	48	39	principles	principle	NOUN
issue-3125	48	40	underpinning	underpin	VERB
issue-3125	48	41	the	the	DET
issue-3125	48	42	structure	structure	NOUN
issue-3125	48	43	of	of	ADP
issue-3125	48	44	,	,	PUNCT
issue-3125	48	45	and	and	CCONJ
issue-3125	48	46	ensuring	ensure	VERB
issue-3125	48	47	the	the	DET
issue-3125	48	48	effective	effective	ADJ
issue-3125	48	49	functioning	functioning	NOUN
issue-3125	48	50	of	of	ADP
issue-3125	48	51	,	,	PUNCT
issue-3125	48	52	the	the	DET
issue-3125	48	53	budget	budget	NOUN
issue-3125	48	54	system	system	NOUN
issue-3125	48	55	;	;	PUNCT
issue-3125	48	56	contemporary	contemporary	ADJ
issue-3125	48	57	trends	trend	NOUN
issue-3125	48	58	and	and	CCONJ
issue-3125	48	59	challenges	challenge	NOUN
issue-3125	48	60	in	in	ADP
issue-3125	48	61	financing	finance	VERB
issue-3125	48	62	public	public	ADJ
issue-3125	48	63	functions	function	NOUN
issue-3125	48	64	;	;	PUNCT
issue-3125	48	65	and	and	CCONJ
issue-3125	48	66	potential	potential	ADJ
issue-3125	48	67	ways	way	NOUN
issue-3125	48	68	to	to	PART
issue-3125	48	69	improve	improve	VERB
issue-3125	48	70	the	the	DET
issue-3125	48	71	efficiency	efficiency	NOUN
issue-3125	48	72	of	of	ADP
issue-3125	48	73	budgetary	budgetary	ADJ
issue-3125	48	74	spending	spending	NOUN
issue-3125	48	75	.	.	PUNCT
issue-3125	49	1	2	2	X
issue-3125	49	2	.	.	X
issue-3125	49	3	the	the	DET
issue-3125	49	4	concept	concept	NOUN
issue-3125	49	5	of	of	ADP
issue-3125	49	6	budget	budget	NOUN
issue-3125	49	7	funds	fund	NOUN
issue-3125	49	8	and	and	CCONJ
issue-3125	49	9	public	public	ADJ
issue-3125	49	10	functions	function	NOUN
issue-3125	49	11	of	of	ADP
issue-3125	49	12	the	the	DET
issue-3125	49	13	state	state	NOUN
issue-3125	49	14	in	in	ADP
issue-3125	49	15	accordance	accordance	NOUN
issue-3125	49	16	with	with	ADP
issue-3125	49	17	prevailing	prevail	VERB
issue-3125	49	18	legislation	legislation	NOUN
issue-3125	49	19	,	,	PUNCT
issue-3125	49	20	budgetary	budgetary	ADJ
issue-3125	49	21	funds	fund	NOUN
issue-3125	49	22	are	be	AUX
issue-3125	49	23	defined	define	VERB
issue-3125	49	24	as	as	ADP
issue-3125	49	25	budget	budget	NOUN
issue-3125	49	26	revenues	revenue	NOUN
issue-3125	49	27	and	and	CCONJ
issue-3125	49	28	expenditures	expenditure	NOUN
issue-3125	49	29	that	that	PRON
issue-3125	49	30	,	,	PUNCT
issue-3125	49	31	when	when	SCONJ
issue-3125	49	32	considered	consider	VERB
issue-3125	49	33	collectively	collectively	ADV
issue-3125	49	34	,	,	PUNCT
issue-3125	49	35	comprise	comprise	VERB
issue-3125	49	36	the	the	DET
issue-3125	49	37	consolidated	consolidated	ADJ
issue-3125	49	38	fund	fund	NOUN
issue-3125	49	39	of	of	ADP
issue-3125	49	40	the	the	DET
issue-3125	49	41	state	state	NOUN
issue-3125	49	42	's	's	PART
issue-3125	49	43	financial	financial	ADJ
issue-3125	49	44	resources	resource	NOUN
issue-3125	49	45	.	.	PUNCT
issue-3125	50	1	these	these	DET
issue-3125	50	2	funds	fund	NOUN
issue-3125	50	3	encompass	encompass	VERB
issue-3125	50	4	all	all	DET
issue-3125	50	5	financial	financial	ADJ
issue-3125	50	6	inflows	inflow	NOUN
issue-3125	50	7	mobilised	mobilise	VERB
issue-3125	50	8	by	by	ADP
issue-3125	50	9	the	the	DET
issue-3125	50	10	state	state	NOUN
issue-3125	50	11	through	through	ADP
issue-3125	50	12	the	the	DET
issue-3125	50	13	collection	collection	NOUN
issue-3125	50	14	of	of	ADP
issue-3125	50	15	taxes	taxis	NOUN
issue-3125	50	16	,	,	PUNCT
issue-3125	50	17	fees	fee	NOUN
issue-3125	50	18	,	,	PUNCT
issue-3125	50	19	and	and	CCONJ
issue-3125	50	20	other	other	ADJ
issue-3125	50	21	mandatory	mandatory	ADJ
issue-3125	50	22	payments	payment	NOUN
issue-3125	50	23	,	,	PUNCT
issue-3125	50	24	as	as	ADV
issue-3125	50	25	well	well	ADV
issue-3125	50	26	as	as	ADP
issue-3125	50	27	targeted	target	VERB
issue-3125	50	28	transfers	transfer	NOUN
issue-3125	50	29	and	and	CCONJ
issue-3125	50	30	non	non	ADJ
issue-3125	50	31	-	-	ADJ
issue-3125	50	32	tax	tax	ADJ
issue-3125	50	33	revenues	revenue	NOUN
issue-3125	50	34	.	.	PUNCT
issue-3125	51	1	these	these	DET
issue-3125	51	2	resources	resource	NOUN
issue-3125	51	3	are	be	AUX
issue-3125	51	4	allocated	allocate	VERB
issue-3125	51	5	towards	towards	ADP
issue-3125	51	6	financing	finance	VERB
issue-3125	51	7	the	the	DET
issue-3125	51	8	expenditures	expenditure	NOUN
issue-3125	51	9	necessary	necessary	ADJ
issue-3125	51	10	for	for	ADP
issue-3125	51	11	the	the	DET
issue-3125	51	12	baltic	baltic	PROPN
issue-3125	51	13	journal	journal	PROPN
issue-3125	51	14	of	of	ADP
issue-3125	51	15	economic	economic	ADJ
issue-3125	51	16	studies	study	NOUN
issue-3125	51	17	247	247	NUM
issue-3125	51	18	vol	vol	NOUN
issue-3125	51	19	.	.	PUNCT
issue-3125	51	20	11	11	NUM
issue-3125	52	1	no	no	NOUN
issue-3125	52	2	.	.	NOUN
issue-3125	52	3	5	5	NUM
issue-3125	52	4	,	,	PUNCT
issue-3125	52	5	2025	2025	NUM
issue-3125	52	6	fulfilment	fulfilment	NOUN
issue-3125	52	7	of	of	ADP
issue-3125	52	8	the	the	DET
issue-3125	52	9	functions	function	NOUN
issue-3125	52	10	and	and	CCONJ
issue-3125	52	11	tasks	task	NOUN
issue-3125	52	12	assigned	assign	VERB
issue-3125	52	13	to	to	ADP
issue-3125	52	14	public	public	ADJ
issue-3125	52	15	authorities	authority	NOUN
issue-3125	52	16	.	.	PUNCT
issue-3125	53	1	consequently	consequently	ADV
issue-3125	53	2	,	,	PUNCT
issue-3125	53	3	budgetary	budgetary	ADJ
issue-3125	53	4	funds	fund	NOUN
issue-3125	53	5	constitute	constitute	VERB
issue-3125	53	6	the	the	DET
issue-3125	53	7	material	material	PROPN
issue-3125	53	8	foundation	foundation	NOUN
issue-3125	53	9	for	for	ADP
issue-3125	53	10	the	the	DET
issue-3125	53	11	functioning	functioning	NOUN
issue-3125	53	12	of	of	ADP
issue-3125	53	13	the	the	DET
issue-3125	53	14	state	state	NOUN
issue-3125	53	15	apparatus	apparatus	NOUN
issue-3125	53	16	and	and	CCONJ
issue-3125	53	17	the	the	DET
issue-3125	53	18	provision	provision	NOUN
issue-3125	53	19	of	of	ADP
issue-3125	53	20	societal	societal	ADJ
issue-3125	53	21	needs	need	NOUN
issue-3125	53	22	.	.	PUNCT
issue-3125	54	1	the	the	DET
issue-3125	54	2	public	public	ADJ
issue-3125	54	3	functions	function	NOUN
issue-3125	54	4	of	of	ADP
issue-3125	54	5	the	the	DET
issue-3125	54	6	state	state	NOUN
issue-3125	54	7	comprise	comprise	VERB
issue-3125	54	8	its	its	PRON
issue-3125	54	9	main	main	ADJ
issue-3125	54	10	areas	area	NOUN
issue-3125	54	11	of	of	ADP
issue-3125	54	12	activity	activity	NOUN
issue-3125	54	13	,	,	PUNCT
issue-3125	54	14	which	which	PRON
issue-3125	54	15	arise	arise	VERB
issue-3125	54	16	from	from	ADP
issue-3125	54	17	its	its	PRON
issue-3125	54	18	constitutionally	constitutionally	ADV
issue-3125	54	19	defined	define	VERB
issue-3125	54	20	purpose	purpose	NOUN
issue-3125	54	21	in	in	ADP
issue-3125	54	22	society	society	NOUN
issue-3125	54	23	and	and	CCONJ
issue-3125	54	24	are	be	AUX
issue-3125	54	25	established	establish	VERB
issue-3125	54	26	in	in	ADP
issue-3125	54	27	legal	legal	ADJ
issue-3125	54	28	norms	norm	NOUN
issue-3125	54	29	.	.	PUNCT
issue-3125	55	1	these	these	DET
issue-3125	55	2	functions	function	NOUN
issue-3125	55	3	include	include	VERB
issue-3125	55	4	ensuring	ensure	VERB
issue-3125	55	5	national	national	ADJ
issue-3125	55	6	security	security	NOUN
issue-3125	55	7	and	and	CCONJ
issue-3125	55	8	defence	defence	NOUN
issue-3125	55	9	,	,	PUNCT
issue-3125	55	10	maintaining	maintain	VERB
issue-3125	55	11	public	public	ADJ
issue-3125	55	12	order	order	NOUN
issue-3125	55	13	and	and	CCONJ
issue-3125	55	14	the	the	DET
issue-3125	55	15	rule	rule	NOUN
issue-3125	55	16	of	of	ADP
issue-3125	55	17	law	law	NOUN
issue-3125	55	18	,	,	PUNCT
issue-3125	55	19	providing	provide	VERB
issue-3125	55	20	social	social	ADJ
issue-3125	55	21	protection	protection	NOUN
issue-3125	55	22	,	,	PUNCT
issue-3125	55	23	guaranteeing	guarantee	VERB
issue-3125	55	24	social	social	ADJ
issue-3125	55	25	rights	right	NOUN
issue-3125	55	26	(	(	PUNCT
issue-3125	55	27	including	include	VERB
issue-3125	55	28	the	the	DET
issue-3125	55	29	rights	right	NOUN
issue-3125	55	30	to	to	ADP
issue-3125	55	31	education	education	NOUN
issue-3125	55	32	,	,	PUNCT
issue-3125	55	33	healthcare	healthcare	NOUN
issue-3125	55	34	and	and	CCONJ
issue-3125	55	35	pensions	pension	NOUN
issue-3125	55	36	)	)	PUNCT
issue-3125	55	37	,	,	PUNCT
issue-3125	55	38	performing	perform	VERB
issue-3125	55	39	economic	economic	ADJ
issue-3125	55	40	regulatory	regulatory	ADJ
issue-3125	55	41	functions	function	NOUN
issue-3125	55	42	,	,	PUNCT
issue-3125	55	43	creating	create	VERB
issue-3125	55	44	conditions	condition	NOUN
issue-3125	55	45	for	for	ADP
issue-3125	55	46	entrepreneurial	entrepreneurial	ADJ
issue-3125	55	47	development	development	NOUN
issue-3125	55	48	,	,	PUNCT
issue-3125	55	49	carrying	carry	VERB
issue-3125	55	50	out	out	ADP
issue-3125	55	51	environmental	environmental	ADJ
issue-3125	55	52	protection	protection	NOUN
issue-3125	55	53	and	and	CCONJ
issue-3125	55	54	fulfilling	fulfil	VERB
issue-3125	55	55	cultural	cultural	ADJ
issue-3125	55	56	and	and	CCONJ
issue-3125	55	57	humanitarian	humanitarian	ADJ
issue-3125	55	58	functions	function	NOUN
issue-3125	55	59	.	.	PUNCT
issue-3125	56	1	implementing	implement	VERB
issue-3125	56	2	each	each	PRON
issue-3125	56	3	of	of	ADP
issue-3125	56	4	these	these	DET
issue-3125	56	5	areas	area	NOUN
issue-3125	56	6	requires	require	VERB
issue-3125	56	7	the	the	DET
issue-3125	56	8	appropriate	appropriate	ADJ
issue-3125	56	9	material	material	NOUN
issue-3125	56	10	and	and	CCONJ
issue-3125	56	11	financial	financial	ADJ
issue-3125	56	12	resources	resource	NOUN
issue-3125	56	13	,	,	PUNCT
issue-3125	56	14	necessitating	necessitate	VERB
issue-3125	56	15	the	the	DET
issue-3125	56	16	formation	formation	NOUN
issue-3125	56	17	and	and	CCONJ
issue-3125	56	18	utilisation	utilisation	NOUN
issue-3125	56	19	of	of	ADP
issue-3125	56	20	budgetary	budgetary	ADJ
issue-3125	56	21	funds	fund	NOUN
issue-3125	56	22	(	(	PUNCT
issue-3125	56	23	ventsel	ventsel	NOUN
issue-3125	56	24	,	,	PUNCT
issue-3125	56	25	2020	2020	NUM
issue-3125	56	26	)	)	PUNCT
issue-3125	56	27	.	.	PUNCT
issue-3125	57	1	the	the	DET
issue-3125	57	2	fundamental	fundamental	ADJ
issue-3125	57	3	distinction	distinction	NOUN
issue-3125	57	4	between	between	ADP
issue-3125	57	5	public	public	ADJ
issue-3125	57	6	and	and	CCONJ
issue-3125	57	7	private	private	ADJ
issue-3125	57	8	finance	finance	NOUN
issue-3125	57	9	lies	lie	VERB
issue-3125	57	10	in	in	ADP
issue-3125	57	11	their	their	PRON
issue-3125	57	12	respective	respective	ADJ
issue-3125	57	13	natures	nature	NOUN
issue-3125	57	14	and	and	CCONJ
issue-3125	57	15	objectives	objective	NOUN
issue-3125	57	16	.	.	PUNCT
issue-3125	58	1	it	it	PRON
issue-3125	58	2	is	be	AUX
issue-3125	58	3	evident	evident	ADJ
issue-3125	58	4	that	that	SCONJ
issue-3125	58	5	the	the	DET
issue-3125	58	6	primary	primary	ADJ
issue-3125	58	7	objective	objective	NOUN
issue-3125	58	8	of	of	ADP
issue-3125	58	9	private	private	ADJ
issue-3125	58	10	finance	finance	NOUN
issue-3125	58	11	is	be	AUX
issue-3125	58	12	to	to	PART
issue-3125	58	13	maximise	maximise	VERB
issue-3125	58	14	economic	economic	ADJ
issue-3125	58	15	gain	gain	NOUN
issue-3125	58	16	.	.	PUNCT
issue-3125	59	1	in	in	ADP
issue-3125	59	2	contrast	contrast	NOUN
issue-3125	59	3	,	,	PUNCT
issue-3125	59	4	the	the	DET
issue-3125	59	5	financial	financial	ADJ
issue-3125	59	6	activities	activity	NOUN
issue-3125	59	7	of	of	ADP
issue-3125	59	8	the	the	DET
issue-3125	59	9	state	state	NOUN
issue-3125	59	10	are	be	AUX
issue-3125	59	11	exclusively	exclusively	ADV
issue-3125	59	12	determined	determine	VERB
issue-3125	59	13	by	by	ADP
issue-3125	59	14	the	the	DET
issue-3125	59	15	necessity	necessity	NOUN
issue-3125	59	16	to	to	PART
issue-3125	59	17	ensure	ensure	VERB
issue-3125	59	18	the	the	DET
issue-3125	59	19	effective	effective	ADJ
issue-3125	59	20	fulfilment	fulfilment	NOUN
issue-3125	59	21	of	of	ADP
issue-3125	59	22	its	its	PRON
issue-3125	59	23	functions	function	NOUN
issue-3125	59	24	.	.	PUNCT
issue-3125	60	1	the	the	DET
issue-3125	60	2	state	state	NOUN
issue-3125	60	3	's	's	PART
issue-3125	60	4	primary	primary	ADJ
issue-3125	60	5	objective	objective	NOUN
issue-3125	60	6	is	be	AUX
issue-3125	60	7	not	not	PART
issue-3125	60	8	the	the	DET
issue-3125	60	9	accumulation	accumulation	NOUN
issue-3125	60	10	of	of	ADP
issue-3125	60	11	wealth	wealth	NOUN
issue-3125	60	12	,	,	PUNCT
issue-3125	60	13	but	but	CCONJ
issue-3125	60	14	rather	rather	ADV
issue-3125	60	15	the	the	DET
issue-3125	60	16	generation	generation	NOUN
issue-3125	60	17	of	of	ADP
issue-3125	60	18	revenue	revenue	NOUN
issue-3125	60	19	to	to	PART
issue-3125	60	20	fund	fund	VERB
issue-3125	60	21	the	the	DET
issue-3125	60	22	operation	operation	NOUN
issue-3125	60	23	of	of	ADP
issue-3125	60	24	public	public	ADJ
issue-3125	60	25	authority	authority	NOUN
issue-3125	60	26	and	and	CCONJ
issue-3125	60	27	the	the	DET
issue-3125	60	28	provision	provision	NOUN
issue-3125	60	29	of	of	ADP
issue-3125	60	30	public	public	ADJ
issue-3125	60	31	goods	good	NOUN
issue-3125	60	32	.	.	PUNCT
issue-3125	61	1	consequently	consequently	ADV
issue-3125	61	2	,	,	PUNCT
issue-3125	61	3	budgetary	budgetary	ADJ
issue-3125	61	4	funds	fund	NOUN
issue-3125	61	5	are	be	AUX
issue-3125	61	6	allocated	allocate	VERB
issue-3125	61	7	to	to	ADP
issue-3125	61	8	the	the	DET
issue-3125	61	9	sustainment	sustainment	NOUN
issue-3125	61	10	of	of	ADP
issue-3125	61	11	institutions	institution	NOUN
issue-3125	61	12	that	that	PRON
issue-3125	61	13	carry	carry	VERB
issue-3125	61	14	out	out	ADP
issue-3125	61	15	state	state	NOUN
issue-3125	61	16	functions	function	NOUN
issue-3125	61	17	,	,	PUNCT
issue-3125	61	18	including	include	VERB
issue-3125	61	19	the	the	DET
issue-3125	61	20	armed	armed	ADJ
issue-3125	61	21	forces	force	NOUN
issue-3125	61	22	,	,	PUNCT
issue-3125	61	23	law	law	NOUN
issue-3125	61	24	enforcement	enforcement	NOUN
issue-3125	61	25	agencies	agency	NOUN
issue-3125	61	26	,	,	PUNCT
issue-3125	61	27	educational	educational	ADJ
issue-3125	61	28	and	and	CCONJ
issue-3125	61	29	medical	medical	ADJ
issue-3125	61	30	institutions	institution	NOUN
issue-3125	61	31	.	.	PUNCT
issue-3125	62	1	these	these	DET
issue-3125	62	2	funds	fund	NOUN
issue-3125	62	3	are	be	AUX
issue-3125	62	4	also	also	ADV
issue-3125	62	5	used	use	VERB
issue-3125	62	6	to	to	PART
issue-3125	62	7	finance	finance	VERB
issue-3125	62	8	development	development	NOUN
issue-3125	62	9	programmes	programme	NOUN
issue-3125	62	10	and	and	CCONJ
issue-3125	62	11	to	to	PART
issue-3125	62	12	improve	improve	VERB
issue-3125	62	13	the	the	DET
issue-3125	62	14	quality	quality	NOUN
issue-3125	62	15	of	of	ADP
issue-3125	62	16	public	public	ADJ
issue-3125	62	17	services	service	NOUN
issue-3125	62	18	(	(	PUNCT
issue-3125	62	19	ventsel	ventsel	NOUN
issue-3125	62	20	,	,	PUNCT
issue-3125	62	21	2020	2020	NUM
issue-3125	62	22	)	)	PUNCT
issue-3125	62	23	.	.	PUNCT
issue-3125	63	1	it	it	PRON
issue-3125	63	2	is	be	AUX
issue-3125	63	3	therefore	therefore	ADV
issue-3125	63	4	evident	evident	ADJ
issue-3125	63	5	that	that	SCONJ
issue-3125	63	6	budgetary	budgetary	ADJ
issue-3125	63	7	funds	fund	NOUN
issue-3125	63	8	constitute	constitute	VERB
issue-3125	63	9	the	the	DET
issue-3125	63	10	material	material	ADJ
issue-3125	63	11	basis	basis	NOUN
issue-3125	63	12	of	of	ADP
issue-3125	63	13	state	state	NOUN
issue-3125	63	14	activity	activity	NOUN
issue-3125	63	15	.	.	PUNCT
issue-3125	64	1	the	the	DET
issue-3125	64	2	state	state	NOUN
issue-3125	64	3	's	's	PART
issue-3125	64	4	capacity	capacity	NOUN
issue-3125	64	5	to	to	PART
issue-3125	64	6	fulfil	fulfil	VERB
issue-3125	64	7	its	its	PRON
issue-3125	64	8	obligations	obligation	NOUN
issue-3125	64	9	towards	towards	ADP
issue-3125	64	10	society	society	NOUN
issue-3125	64	11	is	be	AUX
issue-3125	64	12	contingent	contingent	ADJ
issue-3125	64	13	upon	upon	SCONJ
issue-3125	64	14	the	the	DET
issue-3125	64	15	sufficiency	sufficiency	NOUN
issue-3125	64	16	and	and	CCONJ
issue-3125	64	17	rational	rational	ADJ
issue-3125	64	18	utilisation	utilisation	NOUN
issue-3125	64	19	of	of	ADP
issue-3125	64	20	natural	natural	ADJ
issue-3125	64	21	resources	resource	NOUN
issue-3125	64	22	.	.	PUNCT
issue-3125	65	1	the	the	DET
issue-3125	65	2	budget	budget	NOUN
issue-3125	65	3	,	,	PUNCT
issue-3125	65	4	understood	understand	VERB
issue-3125	65	5	as	as	ADP
issue-3125	65	6	a	a	DET
issue-3125	65	7	financial	financial	ADJ
issue-3125	65	8	and	and	CCONJ
issue-3125	65	9	legal	legal	ADJ
issue-3125	65	10	category	category	NOUN
issue-3125	65	11	,	,	PUNCT
issue-3125	65	12	signifies	signify	VERB
issue-3125	65	13	the	the	DET
issue-3125	65	14	redistribution	redistribution	NOUN
issue-3125	65	15	of	of	ADP
issue-3125	65	16	a	a	DET
issue-3125	65	17	portion	portion	NOUN
issue-3125	65	18	of	of	ADP
issue-3125	65	19	the	the	DET
issue-3125	65	20	gross	gross	ADJ
issue-3125	65	21	domestic	domestic	ADJ
issue-3125	65	22	product	product	NOUN
issue-3125	65	23	for	for	ADP
issue-3125	65	24	the	the	DET
issue-3125	65	25	purpose	purpose	NOUN
issue-3125	65	26	of	of	ADP
issue-3125	65	27	supporting	support	VERB
issue-3125	65	28	public	public	ADJ
issue-3125	65	29	authority	authority	NOUN
issue-3125	65	30	and	and	CCONJ
issue-3125	65	31	meeting	meet	VERB
issue-3125	65	32	collective	collective	ADJ
issue-3125	65	33	societal	societal	ADJ
issue-3125	65	34	needs	need	NOUN
issue-3125	65	35	.	.	PUNCT
issue-3125	66	1	it	it	PRON
issue-3125	66	2	also	also	ADV
issue-3125	66	3	reflects	reflect	VERB
issue-3125	66	4	the	the	DET
issue-3125	66	5	priorities	priority	NOUN
issue-3125	66	6	of	of	ADP
issue-3125	66	7	state	state	NOUN
issue-3125	66	8	policy	policy	NOUN
issue-3125	66	9	:	:	PUNCT
issue-3125	66	10	the	the	DET
issue-3125	66	11	structure	structure	NOUN
issue-3125	66	12	of	of	ADP
issue-3125	66	13	budget	budget	NOUN
issue-3125	66	14	expenditure	expenditure	NOUN
issue-3125	66	15	shows	show	NOUN
issue-3125	66	16	which	which	PRON
issue-3125	66	17	areas	area	NOUN
issue-3125	66	18	of	of	ADP
issue-3125	66	19	development	development	NOUN
issue-3125	66	20	are	be	AUX
issue-3125	66	21	prioritised	prioritise	VERB
issue-3125	66	22	in	in	ADP
issue-3125	66	23	terms	term	NOUN
issue-3125	66	24	of	of	ADP
issue-3125	66	25	funding	funding	NOUN
issue-3125	66	26	.	.	PUNCT
issue-3125	67	1	for	for	ADP
issue-3125	67	2	instance	instance	NOUN
issue-3125	67	3	,	,	PUNCT
issue-3125	67	4	an	an	DET
issue-3125	67	5	analysis	analysis	NOUN
issue-3125	67	6	of	of	ADP
issue-3125	67	7	ukraine	ukraine	NOUN
issue-3125	67	8	’s	’s	PART
issue-3125	67	9	budget	budget	NOUN
issue-3125	67	10	expenditure	expenditure	NOUN
issue-3125	67	11	over	over	ADP
issue-3125	67	12	the	the	DET
issue-3125	67	13	past	past	ADJ
issue-3125	67	14	decade	decade	NOUN
issue-3125	67	15	reveals	reveal	VERB
issue-3125	67	16	that	that	SCONJ
issue-3125	67	17	socio	socio	NOUN
issue-3125	67	18	-	-	PUNCT
issue-3125	67	19	humanitarian	humanitarian	ADJ
issue-3125	67	20	sectors	sector	NOUN
issue-3125	67	21	,	,	PUNCT
issue-3125	67	22	including	include	VERB
issue-3125	67	23	education	education	NOUN
issue-3125	67	24	,	,	PUNCT
issue-3125	67	25	healthcare	healthcare	PROPN
issue-3125	67	26	,	,	PUNCT
issue-3125	67	27	social	social	ADJ
issue-3125	67	28	protection	protection	NOUN
issue-3125	67	29	and	and	CCONJ
issue-3125	67	30	culture	culture	NOUN
issue-3125	67	31	,	,	PUNCT
issue-3125	67	32	have	have	AUX
issue-3125	67	33	consistently	consistently	ADV
issue-3125	67	34	received	receive	VERB
issue-3125	67	35	over	over	ADP
issue-3125	67	36	half	half	NOUN
issue-3125	67	37	of	of	ADP
issue-3125	67	38	total	total	ADJ
issue-3125	67	39	budget	budget	NOUN
issue-3125	67	40	resources	resource	NOUN
issue-3125	67	41	.	.	PUNCT
issue-3125	68	1	this	this	PRON
issue-3125	68	2	indicates	indicate	VERB
issue-3125	68	3	a	a	DET
issue-3125	68	4	clearly	clearly	ADV
issue-3125	68	5	articulated	articulate	VERB
issue-3125	68	6	social	social	ADJ
issue-3125	68	7	orientation	orientation	NOUN
issue-3125	68	8	of	of	ADP
issue-3125	68	9	budgetary	budgetary	ADJ
issue-3125	68	10	policy	policy	NOUN
issue-3125	68	11	and	and	CCONJ
issue-3125	68	12	prioritisation	prioritisation	NOUN
issue-3125	68	13	of	of	ADP
issue-3125	68	14	the	the	DET
issue-3125	68	15	state	state	NOUN
issue-3125	68	16	’s	’s	PART
issue-3125	68	17	social	social	ADJ
issue-3125	68	18	function	function	NOUN
issue-3125	68	19	.	.	PUNCT
issue-3125	69	1	contemporary	contemporary	ADJ
issue-3125	69	2	global	global	ADJ
issue-3125	69	3	trends	trend	NOUN
issue-3125	69	4	have	have	AUX
issue-3125	69	5	resulted	result	VERB
issue-3125	69	6	in	in	ADP
issue-3125	69	7	an	an	DET
issue-3125	69	8	expansion	expansion	NOUN
issue-3125	69	9	of	of	ADP
issue-3125	69	10	the	the	DET
issue-3125	69	11	content	content	NOUN
issue-3125	69	12	and	and	CCONJ
issue-3125	69	13	significance	significance	NOUN
issue-3125	69	14	of	of	ADP
issue-3125	69	15	the	the	DET
issue-3125	69	16	state	state	NOUN
issue-3125	69	17	's	's	PART
issue-3125	69	18	public	public	ADJ
issue-3125	69	19	functions	function	NOUN
issue-3125	69	20	.	.	PUNCT
issue-3125	70	1	in	in	ADP
issue-3125	70	2	the	the	DET
issue-3125	70	3	contemporary	contemporary	ADJ
issue-3125	70	4	era	era	NOUN
issue-3125	70	5	,	,	PUNCT
issue-3125	70	6	the	the	DET
issue-3125	70	7	evaluation	evaluation	NOUN
issue-3125	70	8	of	of	ADP
issue-3125	70	9	state	state	NOUN
issue-3125	70	10	effectiveness	effectiveness	NOUN
issue-3125	70	11	is	be	AUX
issue-3125	70	12	not	not	PART
issue-3125	70	13	solely	solely	ADV
issue-3125	70	14	determined	determine	VERB
issue-3125	70	15	by	by	ADP
issue-3125	70	16	economic	economic	ADJ
issue-3125	70	17	growth	growth	NOUN
issue-3125	70	18	;	;	PUNCT
issue-3125	70	19	quality	quality	NOUN
issue-3125	70	20	-	-	PUNCT
issue-3125	70	21	of	of	ADP
issue-3125	70	22	-	-	PUNCT
issue-3125	70	23	life	life	NOUN
issue-3125	70	24	indicators	indicator	NOUN
issue-3125	70	25	,	,	PUNCT
issue-3125	70	26	including	include	VERB
issue-3125	70	27	levels	level	NOUN
issue-3125	70	28	of	of	ADP
issue-3125	70	29	education	education	NOUN
issue-3125	70	30	,	,	PUNCT
issue-3125	70	31	public	public	ADJ
issue-3125	70	32	health	health	NOUN
issue-3125	70	33	,	,	PUNCT
issue-3125	70	34	cultural	cultural	ADJ
issue-3125	70	35	development	development	NOUN
issue-3125	70	36	,	,	PUNCT
issue-3125	70	37	and	and	CCONJ
issue-3125	70	38	access	access	NOUN
issue-3125	70	39	to	to	ADP
issue-3125	70	40	essential	essential	ADJ
issue-3125	70	41	social	social	ADJ
issue-3125	70	42	services	service	NOUN
issue-3125	70	43	,	,	PUNCT
issue-3125	70	44	also	also	ADV
issue-3125	70	45	play	play	VERB
issue-3125	70	46	a	a	DET
issue-3125	70	47	pivotal	pivotal	ADJ
issue-3125	70	48	role	role	NOUN
issue-3125	70	49	in	in	ADP
issue-3125	70	50	this	this	DET
issue-3125	70	51	assessment	assessment	NOUN
issue-3125	70	52	.	.	PUNCT
issue-3125	71	1	consequently	consequently	ADV
issue-3125	71	2	,	,	PUNCT
issue-3125	71	3	the	the	DET
issue-3125	71	4	importance	importance	NOUN
issue-3125	71	5	of	of	ADP
issue-3125	71	6	the	the	DET
issue-3125	71	7	state	state	NOUN
issue-3125	71	8	's	's	PART
issue-3125	71	9	social	social	ADJ
issue-3125	71	10	function	function	NOUN
issue-3125	71	11	continues	continue	VERB
issue-3125	71	12	to	to	PART
issue-3125	71	13	grow	grow	VERB
issue-3125	71	14	,	,	PUNCT
issue-3125	71	15	as	as	SCONJ
issue-3125	71	16	does	do	VERB
issue-3125	71	17	the	the	DET
issue-3125	71	18	role	role	NOUN
issue-3125	71	19	of	of	ADP
issue-3125	71	20	budgetary	budgetary	ADJ
issue-3125	71	21	resources	resource	NOUN
issue-3125	71	22	required	require	VERB
issue-3125	71	23	for	for	ADP
issue-3125	71	24	its	its	PRON
issue-3125	71	25	implementation	implementation	NOUN
issue-3125	71	26	.	.	PUNCT
issue-3125	72	1	the	the	DET
issue-3125	72	2	effectiveness	effectiveness	NOUN
issue-3125	72	3	of	of	ADP
issue-3125	72	4	these	these	DET
issue-3125	72	5	functions	function	NOUN
issue-3125	72	6	is	be	AUX
issue-3125	72	7	directly	directly	ADV
issue-3125	72	8	linked	link	VERB
issue-3125	72	9	to	to	ADP
issue-3125	72	10	the	the	DET
issue-3125	72	11	financial	financial	ADJ
issue-3125	72	12	capacity	capacity	NOUN
issue-3125	72	13	of	of	ADP
issue-3125	72	14	the	the	DET
issue-3125	72	15	state	state	NOUN
issue-3125	72	16	,	,	PUNCT
issue-3125	72	17	including	include	VERB
issue-3125	72	18	both	both	CCONJ
issue-3125	72	19	the	the	DET
issue-3125	72	20	volume	volume	NOUN
issue-3125	72	21	of	of	ADP
issue-3125	72	22	budgetary	budgetary	ADJ
issue-3125	72	23	funds	fund	NOUN
issue-3125	72	24	and	and	CCONJ
issue-3125	72	25	the	the	DET
issue-3125	72	26	efficiency	efficiency	NOUN
issue-3125	72	27	of	of	ADP
issue-3125	72	28	their	their	PRON
issue-3125	72	29	distribution	distribution	NOUN
issue-3125	72	30	.	.	PUNCT
issue-3125	73	1	the	the	DET
issue-3125	73	2	allocation	allocation	NOUN
issue-3125	73	3	of	of	ADP
issue-3125	73	4	budgetary	budgetary	ADJ
issue-3125	73	5	funds	fund	NOUN
issue-3125	73	6	enables	enable	VERB
issue-3125	73	7	the	the	DET
issue-3125	73	8	state	state	NOUN
issue-3125	73	9	to	to	PART
issue-3125	73	10	purposefully	purposefully	ADV
issue-3125	73	11	influence	influence	VERB
issue-3125	73	12	socio	socio	NOUN
issue-3125	73	13	-	-	PUNCT
issue-3125	73	14	economic	economic	ADJ
issue-3125	73	15	processes	process	NOUN
issue-3125	73	16	.	.	PUNCT
issue-3125	74	1	the	the	DET
issue-3125	74	2	state	state	NOUN
issue-3125	74	3	,	,	PUNCT
issue-3125	74	4	through	through	ADP
issue-3125	74	5	the	the	DET
issue-3125	74	6	system	system	NOUN
issue-3125	74	7	of	of	ADP
issue-3125	74	8	public	public	ADJ
issue-3125	74	9	expenditures	expenditure	NOUN
issue-3125	74	10	,	,	PUNCT
issue-3125	74	11	redistributes	redistribute	VERB
issue-3125	74	12	resources	resource	NOUN
issue-3125	74	13	among	among	ADP
issue-3125	74	14	sectors	sector	NOUN
issue-3125	74	15	and	and	CCONJ
issue-3125	74	16	regions	region	NOUN
issue-3125	74	17	,	,	PUNCT
issue-3125	74	18	shaping	shape	VERB
issue-3125	74	19	the	the	DET
issue-3125	74	20	structure	structure	NOUN
issue-3125	74	21	of	of	ADP
issue-3125	74	22	the	the	DET
issue-3125	74	23	national	national	ADJ
issue-3125	74	24	economy	economy	NOUN
issue-3125	74	25	,	,	PUNCT
issue-3125	74	26	supporting	support	VERB
issue-3125	74	27	key	key	ADJ
issue-3125	74	28	areas	area	NOUN
issue-3125	74	29	of	of	ADP
issue-3125	74	30	economic	economic	ADJ
issue-3125	74	31	activity	activity	NOUN
issue-3125	74	32	,	,	PUNCT
issue-3125	74	33	regulating	regulate	VERB
issue-3125	74	34	the	the	DET
issue-3125	74	35	labour	labour	NOUN
issue-3125	74	36	market	market	NOUN
issue-3125	74	37	,	,	PUNCT
issue-3125	74	38	and	and	CCONJ
issue-3125	74	39	ensuring	ensure	VERB
issue-3125	74	40	the	the	DET
issue-3125	74	41	implementation	implementation	NOUN
issue-3125	74	42	of	of	ADP
issue-3125	74	43	social	social	ADJ
issue-3125	74	44	guarantees	guarantee	NOUN
issue-3125	74	45	.	.	PUNCT
issue-3125	75	1	in	in	ADP
issue-3125	75	2	this	this	DET
issue-3125	75	3	manner	manner	NOUN
issue-3125	75	4	,	,	PUNCT
issue-3125	75	5	budgetary	budgetary	ADJ
issue-3125	75	6	expenditures	expenditure	NOUN
issue-3125	75	7	function	function	VERB
issue-3125	75	8	as	as	ADP
issue-3125	75	9	a	a	DET
issue-3125	75	10	pivotal	pivotal	ADJ
issue-3125	75	11	instrument	instrument	NOUN
issue-3125	75	12	of	of	ADP
issue-3125	75	13	state	state	NOUN
issue-3125	75	14	influence	influence	NOUN
issue-3125	75	15	on	on	ADP
issue-3125	75	16	economic	economic	ADJ
issue-3125	75	17	development	development	NOUN
issue-3125	75	18	and	and	CCONJ
issue-3125	75	19	social	social	ADJ
issue-3125	75	20	stability	stability	NOUN
issue-3125	75	21	,	,	PUNCT
issue-3125	75	22	delineating	delineate	VERB
issue-3125	75	23	the	the	DET
issue-3125	75	24	state	state	NOUN
issue-3125	75	25	's	's	PART
issue-3125	75	26	capacity	capacity	NOUN
issue-3125	75	27	to	to	PART
issue-3125	75	28	cater	cater	VERB
issue-3125	75	29	to	to	ADP
issue-3125	75	30	societal	societal	ADJ
issue-3125	75	31	requirements	requirement	NOUN
issue-3125	75	32	and	and	CCONJ
issue-3125	75	33	guarantee	guarantee	VERB
issue-3125	75	34	sustainable	sustainable	ADJ
issue-3125	75	35	development	development	NOUN
issue-3125	75	36	.	.	PUNCT
issue-3125	76	1	3	3	X
issue-3125	76	2	.	.	X
issue-3125	76	3	financial	financial	ADJ
issue-3125	76	4	and	and	CCONJ
issue-3125	76	5	legal	legal	ADJ
issue-3125	76	6	mechanism	mechanism	NOUN
issue-3125	76	7	for	for	ADP
issue-3125	76	8	the	the	DET
issue-3125	76	9	use	use	NOUN
issue-3125	76	10	of	of	ADP
issue-3125	76	11	budget	budget	NOUN
issue-3125	76	12	funds	fund	NOUN
issue-3125	76	13	the	the	DET
issue-3125	76	14	utilisation	utilisation	NOUN
issue-3125	76	15	of	of	ADP
issue-3125	76	16	budgetary	budgetary	ADJ
issue-3125	76	17	funds	fund	NOUN
issue-3125	76	18	as	as	ADP
issue-3125	76	19	a	a	DET
issue-3125	76	20	means	means	NOUN
issue-3125	76	21	of	of	ADP
issue-3125	76	22	implementing	implement	VERB
issue-3125	76	23	state	state	NOUN
issue-3125	76	24	functions	function	NOUN
issue-3125	76	25	is	be	AUX
issue-3125	76	26	facilitated	facilitate	VERB
issue-3125	76	27	by	by	ADP
issue-3125	76	28	a	a	DET
issue-3125	76	29	coherent	coherent	ADJ
issue-3125	76	30	and	and	CCONJ
issue-3125	76	31	institutionally	institutionally	ADV
issue-3125	76	32	regulated	regulated	ADJ
issue-3125	76	33	financial	financial	ADJ
issue-3125	76	34	and	and	CCONJ
issue-3125	76	35	legal	legal	ADJ
issue-3125	76	36	mechanism	mechanism	NOUN
issue-3125	76	37	.	.	PUNCT
issue-3125	77	1	in	in	ADP
issue-3125	77	2	this	this	DET
issue-3125	77	3	context	context	NOUN
issue-3125	77	4	,	,	PUNCT
issue-3125	77	5	the	the	DET
issue-3125	77	6	financial	financial	ADJ
issue-3125	77	7	and	and	CCONJ
issue-3125	77	8	legal	legal	ADJ
issue-3125	77	9	mechanisms	mechanism	NOUN
issue-3125	77	10	should	should	AUX
issue-3125	77	11	be	be	AUX
issue-3125	77	12	understood	understand	VERB
issue-3125	77	13	as	as	ADP
issue-3125	77	14	a	a	DET
issue-3125	77	15	systemic	systemic	ADJ
issue-3125	77	16	set	set	NOUN
issue-3125	77	17	of	of	ADP
issue-3125	77	18	legal	legal	ADJ
issue-3125	77	19	norms	norm	NOUN
issue-3125	77	20	,	,	PUNCT
issue-3125	77	21	procedures	procedure	NOUN
issue-3125	77	22	,	,	PUNCT
issue-3125	77	23	methods	method	NOUN
issue-3125	77	24	,	,	PUNCT
issue-3125	77	25	and	and	CCONJ
issue-3125	77	26	institutions	institution	NOUN
issue-3125	77	27	governing	govern	VERB
issue-3125	77	28	the	the	DET
issue-3125	77	29	mobilisation	mobilisation	NOUN
issue-3125	77	30	of	of	ADP
issue-3125	77	31	budget	budget	NOUN
issue-3125	77	32	revenues	revenue	NOUN
issue-3125	77	33	,	,	PUNCT
issue-3125	77	34	their	their	PRON
issue-3125	77	35	allocation	allocation	NOUN
issue-3125	77	36	,	,	PUNCT
issue-3125	77	37	redistribution	redistribution	NOUN
issue-3125	77	38	,	,	PUNCT
issue-3125	77	39	and	and	CCONJ
issue-3125	77	40	utilisation	utilisation	NOUN
issue-3125	77	41	for	for	ADP
issue-3125	77	42	the	the	DET
issue-3125	77	43	purposes	purpose	NOUN
issue-3125	77	44	of	of	ADP
issue-3125	77	45	achieving	achieve	VERB
issue-3125	77	46	state	state	NOUN
issue-3125	77	47	policy	policy	NOUN
issue-3125	77	48	objectives	objective	NOUN
issue-3125	77	49	(	(	PUNCT
issue-3125	77	50	lunina	lunina	PROPN
issue-3125	77	51	&	&	CCONJ
issue-3125	77	52	bondaruk	bondaruk	PROPN
issue-3125	77	53	,	,	PUNCT
issue-3125	77	54	2019	2019	NUM
issue-3125	77	55	)	)	PUNCT
issue-3125	77	56	.	.	PUNCT
issue-3125	78	1	the	the	DET
issue-3125	78	2	fundamental	fundamental	ADJ
issue-3125	78	3	legal	legal	ADJ
issue-3125	78	4	foundation	foundation	NOUN
issue-3125	78	5	of	of	ADP
issue-3125	78	6	this	this	DET
issue-3125	78	7	mechanism	mechanism	NOUN
issue-3125	78	8	is	be	AUX
issue-3125	78	9	constituted	constitute	VERB
issue-3125	78	10	by	by	ADP
issue-3125	78	11	the	the	DET
issue-3125	78	12	norms	norm	NOUN
issue-3125	78	13	of	of	ADP
issue-3125	78	14	budgetary	budgetary	ADJ
issue-3125	78	15	law	law	NOUN
issue-3125	78	16	,	,	PUNCT
issue-3125	78	17	codified	codify	VERB
issue-3125	78	18	primarily	primarily	ADV
issue-3125	78	19	in	in	ADP
issue-3125	78	20	the	the	DET
issue-3125	78	21	budget	budget	NOUN
issue-3125	78	22	code	code	NOUN
issue-3125	78	23	of	of	ADP
issue-3125	78	24	ukraine	ukraine	PROPN
issue-3125	78	25	(	(	PUNCT
issue-3125	78	26	the	the	DET
issue-3125	78	27	budget	budget	NOUN
issue-3125	78	28	code	code	NOUN
issue-3125	78	29	of	of	ADP
issue-3125	78	30	ukraine	ukraine	NOUN
issue-3125	78	31	,	,	PUNCT
issue-3125	78	32	2010	2010	NUM
issue-3125	78	33	)	)	PUNCT
issue-3125	78	34	,	,	PUNCT
issue-3125	78	35	as	as	ADV
issue-3125	78	36	well	well	ADV
issue-3125	78	37	as	as	ADP
issue-3125	78	38	in	in	ADP
issue-3125	78	39	the	the	DET
issue-3125	78	40	annual	annual	ADJ
issue-3125	78	41	laws	law	NOUN
issue-3125	78	42	on	on	ADP
issue-3125	78	43	the	the	DET
issue-3125	78	44	state	state	NOUN
issue-3125	78	45	budget	budget	NOUN
issue-3125	78	46	,	,	PUNCT
issue-3125	78	47	normative	normative	ADJ
issue-3125	78	48	acts	act	NOUN
issue-3125	78	49	of	of	ADP
issue-3125	78	50	the	the	DET
issue-3125	78	51	cabinet	cabinet	NOUN
issue-3125	78	52	of	of	ADP
issue-3125	78	53	ministers	minister	NOUN
issue-3125	78	54	of	of	ADP
issue-3125	78	55	ukraine	ukraine	PROPN
issue-3125	78	56	and	and	CCONJ
issue-3125	78	57	the	the	DET
issue-3125	78	58	ministry	ministry	PROPN
issue-3125	78	59	of	of	ADP
issue-3125	78	60	finance	finance	PROPN
issue-3125	78	61	,	,	PUNCT
issue-3125	78	62	and	and	CCONJ
issue-3125	78	63	decisions	decision	NOUN
issue-3125	78	64	of	of	ADP
issue-3125	78	65	local	local	ADJ
issue-3125	78	66	self	self	NOUN
issue-3125	78	67	-	-	PUNCT
issue-3125	78	68	government	government	NOUN
issue-3125	78	69	bodies	body	NOUN
issue-3125	78	70	concerning	concern	VERB
issue-3125	78	71	local	local	ADJ
issue-3125	78	72	budgets	budget	NOUN
issue-3125	78	73	.	.	PUNCT
issue-3125	79	1	the	the	DET
issue-3125	79	2	budget	budget	NOUN
issue-3125	79	3	code	code	NOUN
issue-3125	79	4	provides	provide	VERB
issue-3125	79	5	a	a	DET
issue-3125	79	6	comprehensive	comprehensive	ADJ
issue-3125	79	7	definition	definition	NOUN
issue-3125	79	8	of	of	ADP
issue-3125	79	9	the	the	DET
issue-3125	79	10	budgetary	budgetary	ADJ
issue-3125	79	11	process	process	NOUN
issue-3125	79	12	,	,	PUNCT
issue-3125	79	13	encompassing	encompass	VERB
issue-3125	79	14	all	all	DET
issue-3125	79	15	its	its	PRON
issue-3125	79	16	stages	stage	NOUN
issue-3125	79	17	,	,	PUNCT
issue-3125	79	18	from	from	ADP
issue-3125	79	19	forecasting	forecasting	NOUN
issue-3125	79	20	and	and	CCONJ
issue-3125	79	21	planning	planning	NOUN
issue-3125	79	22	to	to	ADP
issue-3125	79	23	execution	execution	NOUN
issue-3125	79	24	and	and	CCONJ
issue-3125	79	25	the	the	DET
issue-3125	79	26	preparation	preparation	NOUN
issue-3125	79	27	of	of	ADP
issue-3125	79	28	official	official	ADJ
issue-3125	79	29	reports	report	NOUN
issue-3125	79	30	.	.	PUNCT
issue-3125	80	1	it	it	PRON
issue-3125	80	2	also	also	ADV
issue-3125	80	3	establishes	establish	VERB
issue-3125	80	4	the	the	DET
issue-3125	80	5	legal	legal	ADJ
issue-3125	80	6	framework	framework	NOUN
issue-3125	80	7	for	for	ADP
issue-3125	80	8	the	the	DET
issue-3125	80	9	utilisation	utilisation	NOUN
issue-3125	80	10	of	of	ADP
issue-3125	80	11	budgetary	budgetary	ADJ
issue-3125	80	12	funds	fund	NOUN
issue-3125	80	13	at	at	ADP
issue-3125	80	14	each	each	DET
issue-3125	80	15	stage	stage	NOUN
issue-3125	80	16	.	.	PUNCT
issue-3125	81	1	it	it	PRON
issue-3125	81	2	stipulates	stipulate	VERB
issue-3125	81	3	procedures	procedure	NOUN
issue-3125	81	4	for	for	ADP
issue-3125	81	5	the	the	DET
issue-3125	81	6	drafting	drafting	NOUN
issue-3125	81	7	of	of	ADP
issue-3125	81	8	budget	budget	NOUN
issue-3125	81	9	proposals	proposal	NOUN
issue-3125	81	10	,	,	PUNCT
issue-3125	81	11	their	their	PRON
issue-3125	81	12	consideration	consideration	NOUN
issue-3125	81	13	and	and	CCONJ
issue-3125	81	14	adoption	adoption	NOUN
issue-3125	81	15	,	,	PUNCT
issue-3125	81	16	mechanisms	mechanism	NOUN
issue-3125	81	17	for	for	ADP
issue-3125	81	18	the	the	DET
issue-3125	81	19	execution	execution	NOUN
issue-3125	81	20	of	of	ADP
issue-3125	81	21	revenue	revenue	NOUN
issue-3125	81	22	and	and	CCONJ
issue-3125	81	23	expenditure	expenditure	NOUN
issue-3125	81	24	components	component	NOUN
issue-3125	81	25	of	of	ADP
issue-3125	81	26	the	the	DET
issue-3125	81	27	budget	budget	NOUN
issue-3125	81	28	,	,	PUNCT
issue-3125	81	29	and	and	CCONJ
issue-3125	81	30	the	the	DET
issue-3125	81	31	rules	rule	NOUN
issue-3125	81	32	for	for	ADP
issue-3125	81	33	monitoring	monitor	VERB
issue-3125	81	34	compliance	compliance	NOUN
issue-3125	81	35	with	with	ADP
issue-3125	81	36	budget	budget	NOUN
issue-3125	81	37	legislation	legislation	NOUN
issue-3125	81	38	.	.	PUNCT
issue-3125	82	1	the	the	DET
issue-3125	82	2	financial	financial	ADJ
issue-3125	82	3	and	and	CCONJ
issue-3125	82	4	legal	legal	ADJ
issue-3125	82	5	mechanisms	mechanism	NOUN
issue-3125	82	6	are	be	AUX
issue-3125	82	7	comprised	comprise	VERB
issue-3125	82	8	of	of	ADP
issue-3125	82	9	participants	participant	NOUN
issue-3125	82	10	in	in	ADP
issue-3125	82	11	the	the	DET
issue-3125	82	12	budget	budget	NOUN
issue-3125	82	13	process	process	NOUN
issue-3125	82	14	,	,	PUNCT
issue-3125	82	15	each	each	PRON
issue-3125	82	16	of	of	ADP
issue-3125	82	17	whom	whom	PRON
issue-3125	82	18	is	be	AUX
issue-3125	82	19	endowed	endow	VERB
issue-3125	82	20	with	with	ADP
issue-3125	82	21	specific	specific	ADJ
issue-3125	82	22	powers	power	NOUN
issue-3125	82	23	.	.	PUNCT
issue-3125	83	1	these	these	PRON
issue-3125	83	2	include	include	VERB
issue-3125	83	3	:	:	PUNCT
issue-3125	83	4	baltic	baltic	ADJ
issue-3125	83	5	journal	journal	PROPN
issue-3125	83	6	of	of	ADP
issue-3125	83	7	economic	economic	ADJ
issue-3125	83	8	studies	study	NOUN
issue-3125	83	9	248	248	NUM
issue-3125	83	10	vol	vol	NOUN
issue-3125	83	11	.	.	PUNCT
issue-3125	83	12	11	11	NUM
issue-3125	84	1	no	no	NOUN
issue-3125	84	2	.	.	NOUN
issue-3125	84	3	5	5	NUM
issue-3125	84	4	,	,	PUNCT
issue-3125	84	5	2025	2025	NUM
issue-3125	84	6	–	–	PUNCT
issue-3125	84	7	legislative	legislative	ADJ
issue-3125	84	8	bodies	body	NOUN
issue-3125	84	9	(	(	PUNCT
issue-3125	84	10	the	the	DET
issue-3125	84	11	verkhovna	verkhovna	NOUN
issue-3125	84	12	rada	rada	PROPN
issue-3125	84	13	of	of	ADP
issue-3125	84	14	ukraine	ukraine	PROPN
issue-3125	84	15	and	and	CCONJ
issue-3125	84	16	local	local	ADJ
issue-3125	84	17	councils	council	NOUN
issue-3125	84	18	)	)	PUNCT
issue-3125	84	19	,	,	PUNCT
issue-3125	84	20	which	which	PRON
issue-3125	84	21	approve	approve	VERB
issue-3125	84	22	budgets	budget	NOUN
issue-3125	84	23	and	and	CCONJ
issue-3125	84	24	oversee	oversee	VERB
issue-3125	84	25	their	their	PRON
issue-3125	84	26	execution	execution	NOUN
issue-3125	84	27	;	;	PUNCT
issue-3125	84	28	–	–	PUNCT
issue-3125	84	29	executive	executive	ADJ
issue-3125	84	30	authorities	authority	NOUN
issue-3125	84	31	(	(	PUNCT
issue-3125	84	32	the	the	DET
issue-3125	84	33	cabinet	cabinet	NOUN
issue-3125	84	34	of	of	ADP
issue-3125	84	35	ministers	minister	NOUN
issue-3125	84	36	of	of	ADP
issue-3125	84	37	ukraine	ukraine	NOUN
issue-3125	84	38	,	,	PUNCT
issue-3125	84	39	local	local	ADJ
issue-3125	84	40	state	state	NOUN
issue-3125	84	41	administrations	administration	NOUN
issue-3125	84	42	,	,	PUNCT
issue-3125	84	43	and	and	CCONJ
issue-3125	84	44	financial	financial	ADJ
issue-3125	84	45	bodies	body	NOUN
issue-3125	84	46	)	)	PUNCT
issue-3125	84	47	responsible	responsible	ADJ
issue-3125	84	48	for	for	ADP
issue-3125	84	49	drafting	drafting	NOUN
issue-3125	84	50	,	,	PUNCT
issue-3125	84	51	executing	executing	NOUN
issue-3125	84	52	,	,	PUNCT
issue-3125	84	53	and	and	CCONJ
issue-3125	84	54	supervising	supervise	VERB
issue-3125	84	55	budgets	budget	NOUN
issue-3125	84	56	;	;	PUNCT
issue-3125	84	57	–	–	PUNCT
issue-3125	84	58	principal	principal	ADJ
issue-3125	84	59	budget	budget	NOUN
issue-3125	84	60	administrators	administrator	NOUN
issue-3125	84	61	(	(	PUNCT
issue-3125	84	62	ministries	ministry	NOUN
issue-3125	84	63	,	,	PUNCT
issue-3125	84	64	agencies	agency	NOUN
issue-3125	84	65	,	,	PUNCT
issue-3125	84	66	and	and	CCONJ
issue-3125	84	67	other	other	ADJ
issue-3125	84	68	public	public	ADJ
issue-3125	84	69	institutions	institution	NOUN
issue-3125	84	70	)	)	PUNCT
issue-3125	84	71	,	,	PUNCT
issue-3125	84	72	responsible	responsible	ADJ
issue-3125	84	73	for	for	ADP
issue-3125	84	74	the	the	DET
issue-3125	84	75	targeted	target	VERB
issue-3125	84	76	and	and	CCONJ
issue-3125	84	77	efficient	efficient	ADJ
issue-3125	84	78	use	use	NOUN
issue-3125	84	79	of	of	ADP
issue-3125	84	80	allocated	allocate	VERB
issue-3125	84	81	appropriations	appropriation	NOUN
issue-3125	84	82	;	;	PUNCT
issue-3125	84	83	–	–	PUNCT
issue-3125	84	84	bodies	body	NOUN
issue-3125	84	85	of	of	ADP
issue-3125	84	86	state	state	NOUN
issue-3125	84	87	financial	financial	ADJ
issue-3125	84	88	control	control	NOUN
issue-3125	84	89	(	(	PUNCT
issue-3125	84	90	the	the	DET
issue-3125	84	91	accounting	accounting	PROPN
issue-3125	84	92	chamber	chamber	PROPN
issue-3125	84	93	,	,	PUNCT
issue-3125	84	94	the	the	DET
issue-3125	84	95	state	state	NOUN
issue-3125	84	96	audit	audit	NOUN
issue-3125	84	97	service	service	NOUN
issue-3125	84	98	,	,	PUNCT
issue-3125	84	99	and	and	CCONJ
issue-3125	84	100	internal	internal	ADJ
issue-3125	84	101	audit	audit	NOUN
issue-3125	84	102	units	unit	NOUN
issue-3125	84	103	)	)	PUNCT
issue-3125	84	104	,	,	PUNCT
issue-3125	84	105	which	which	PRON
issue-3125	84	106	ensure	ensure	VERB
issue-3125	84	107	compliance	compliance	NOUN
issue-3125	84	108	with	with	ADP
issue-3125	84	109	budgetary	budgetary	ADJ
issue-3125	84	110	discipline	discipline	NOUN
issue-3125	84	111	.	.	PUNCT
issue-3125	85	1	the	the	DET
issue-3125	85	2	efficacy	efficacy	NOUN
issue-3125	85	3	of	of	ADP
issue-3125	85	4	the	the	DET
issue-3125	85	5	budget	budget	NOUN
issue-3125	85	6	mechanism	mechanism	NOUN
issue-3125	85	7	is	be	AUX
issue-3125	85	8	contingent	contingent	ADJ
issue-3125	85	9	upon	upon	SCONJ
issue-3125	85	10	the	the	DET
issue-3125	85	11	explicit	explicit	ADJ
issue-3125	85	12	delineation	delineation	NOUN
issue-3125	85	13	of	of	ADP
issue-3125	85	14	powers	power	NOUN
issue-3125	85	15	among	among	ADP
issue-3125	85	16	its	its	PRON
issue-3125	85	17	participants	participant	NOUN
issue-3125	85	18	and	and	CCONJ
issue-3125	85	19	the	the	DET
issue-3125	85	20	adherence	adherence	NOUN
issue-3125	85	21	to	to	ADP
issue-3125	85	22	procedures	procedure	NOUN
issue-3125	85	23	for	for	ADP
issue-3125	85	24	planning	planning	NOUN
issue-3125	85	25	and	and	CCONJ
issue-3125	85	26	utilising	utilise	VERB
issue-3125	85	27	funds	fund	NOUN
issue-3125	85	28	.	.	PUNCT
issue-3125	86	1	as	as	SCONJ
issue-3125	86	2	indicated	indicate	VERB
issue-3125	86	3	by	by	ADP
issue-3125	86	4	the	the	DET
issue-3125	86	5	findings	finding	NOUN
issue-3125	86	6	of	of	ADP
issue-3125	86	7	scholarly	scholarly	ADJ
issue-3125	86	8	research	research	NOUN
issue-3125	86	9	,	,	PUNCT
issue-3125	86	10	the	the	DET
issue-3125	86	11	establishment	establishment	NOUN
issue-3125	86	12	of	of	ADP
issue-3125	86	13	an	an	DET
issue-3125	86	14	efficient	efficient	ADJ
issue-3125	86	15	financial	financial	ADJ
issue-3125	86	16	and	and	CCONJ
issue-3125	86	17	budgetary	budgetary	ADJ
issue-3125	86	18	system	system	NOUN
issue-3125	86	19	is	be	AUX
issue-3125	86	20	contingent	contingent	ADJ
issue-3125	86	21	upon	upon	SCONJ
issue-3125	86	22	a	a	DET
issue-3125	86	23	clear	clear	ADJ
issue-3125	86	24	division	division	NOUN
issue-3125	86	25	of	of	ADP
issue-3125	86	26	functions	function	NOUN
issue-3125	86	27	,	,	PUNCT
issue-3125	86	28	the	the	DET
issue-3125	86	29	establishment	establishment	NOUN
issue-3125	86	30	of	of	ADP
issue-3125	86	31	accountability	accountability	NOUN
issue-3125	86	32	,	,	PUNCT
issue-3125	86	33	the	the	DET
issue-3125	86	34	assurance	assurance	NOUN
issue-3125	86	35	of	of	ADP
issue-3125	86	36	targeted	targeted	ADJ
issue-3125	86	37	and	and	CCONJ
issue-3125	86	38	economical	economical	ADJ
issue-3125	86	39	use	use	NOUN
issue-3125	86	40	of	of	ADP
issue-3125	86	41	budgetary	budgetary	ADJ
issue-3125	86	42	resources	resource	NOUN
issue-3125	86	43	,	,	PUNCT
issue-3125	86	44	and	and	CCONJ
issue-3125	86	45	the	the	DET
issue-3125	86	46	alignment	alignment	NOUN
issue-3125	86	47	of	of	ADP
issue-3125	86	48	revenue	revenue	NOUN
issue-3125	86	49	and	and	CCONJ
issue-3125	86	50	expenditure	expenditure	NOUN
issue-3125	86	51	components	component	NOUN
issue-3125	86	52	.	.	PUNCT
issue-3125	87	1	the	the	DET
issue-3125	87	2	combination	combination	NOUN
issue-3125	87	3	of	of	ADP
issue-3125	87	4	these	these	DET
issue-3125	87	5	elements	element	NOUN
issue-3125	87	6	constitutes	constitute	VERB
issue-3125	87	7	an	an	DET
issue-3125	87	8	effective	effective	ADJ
issue-3125	87	9	budgetary	budgetary	ADJ
issue-3125	87	10	strategy	strategy	NOUN
issue-3125	87	11	,	,	PUNCT
issue-3125	87	12	realised	realise	VERB
issue-3125	87	13	through	through	ADP
issue-3125	87	14	the	the	DET
issue-3125	87	15	financial	financial	ADJ
issue-3125	87	16	and	and	CCONJ
issue-3125	87	17	legal	legal	ADJ
issue-3125	87	18	mechanisms	mechanism	NOUN
issue-3125	87	19	(	(	PUNCT
issue-3125	87	20	lunina	lunina	PROPN
issue-3125	87	21	&	&	CCONJ
issue-3125	87	22	bondaruk	bondaruk	PROPN
issue-3125	87	23	,	,	PUNCT
issue-3125	87	24	2019	2019	NUM
issue-3125	87	25	)	)	PUNCT
issue-3125	87	26	.	.	PUNCT
issue-3125	88	1	it	it	PRON
issue-3125	88	2	is	be	AUX
issue-3125	88	3	therefore	therefore	ADV
issue-3125	88	4	the	the	DET
issue-3125	88	5	case	case	NOUN
issue-3125	88	6	that	that	SCONJ
issue-3125	88	7	the	the	DET
issue-3125	88	8	budget	budget	NOUN
issue-3125	88	9	mechanism	mechanism	NOUN
issue-3125	88	10	constitutes	constitute	VERB
issue-3125	88	11	the	the	DET
issue-3125	88	12	instrument	instrument	NOUN
issue-3125	88	13	through	through	ADP
issue-3125	88	14	which	which	PRON
issue-3125	88	15	state	state	NOUN
issue-3125	88	16	budgetary	budgetary	ADJ
issue-3125	88	17	policy	policy	NOUN
issue-3125	88	18	is	be	AUX
issue-3125	88	19	given	give	VERB
issue-3125	88	20	practical	practical	ADJ
issue-3125	88	21	implementation	implementation	NOUN
issue-3125	88	22	.	.	PUNCT
issue-3125	89	1	the	the	DET
issue-3125	89	2	combination	combination	NOUN
issue-3125	89	3	of	of	ADP
issue-3125	89	4	economic	economic	ADJ
issue-3125	89	5	methods	method	NOUN
issue-3125	89	6	of	of	ADP
issue-3125	89	7	influence	influence	NOUN
issue-3125	89	8	(	(	PUNCT
issue-3125	89	9	taxation	taxation	NOUN
issue-3125	89	10	,	,	PUNCT
issue-3125	89	11	expenditure	expenditure	NOUN
issue-3125	89	12	,	,	PUNCT
issue-3125	89	13	transfers	transfer	NOUN
issue-3125	89	14	)	)	PUNCT
issue-3125	89	15	with	with	ADP
issue-3125	89	16	legal	legal	ADJ
issue-3125	89	17	regulators	regulator	NOUN
issue-3125	89	18	(	(	PUNCT
issue-3125	89	19	normative	normative	ADJ
issue-3125	89	20	prescriptions	prescription	NOUN
issue-3125	89	21	,	,	PUNCT
issue-3125	89	22	procedural	procedural	ADJ
issue-3125	89	23	requirements	requirement	NOUN
issue-3125	89	24	,	,	PUNCT
issue-3125	89	25	financial	financial	ADJ
issue-3125	89	26	sanctions	sanction	NOUN
issue-3125	89	27	)	)	PUNCT
issue-3125	89	28	ensures	ensure	VERB
issue-3125	89	29	that	that	SCONJ
issue-3125	89	30	budget	budget	NOUN
issue-3125	89	31	flows	flow	NOUN
issue-3125	89	32	are	be	AUX
issue-3125	89	33	directed	direct	VERB
issue-3125	89	34	in	in	ADP
issue-3125	89	35	accordance	accordance	NOUN
issue-3125	89	36	with	with	ADP
issue-3125	89	37	established	establish	VERB
issue-3125	89	38	priorities	priority	NOUN
issue-3125	89	39	.	.	PUNCT
issue-3125	90	1	the	the	DET
issue-3125	90	2	practical	practical	ADJ
issue-3125	90	3	dimension	dimension	NOUN
issue-3125	90	4	of	of	ADP
issue-3125	90	5	the	the	DET
issue-3125	90	6	financial	financial	ADJ
issue-3125	90	7	and	and	CCONJ
issue-3125	90	8	legal	legal	ADJ
issue-3125	90	9	mechanism	mechanism	NOUN
issue-3125	90	10	is	be	AUX
issue-3125	90	11	most	most	ADV
issue-3125	90	12	evident	evident	ADJ
issue-3125	90	13	in	in	ADP
issue-3125	90	14	the	the	DET
issue-3125	90	15	process	process	NOUN
issue-3125	90	16	of	of	ADP
issue-3125	90	17	budgetary	budgetary	ADJ
issue-3125	90	18	redistribution	redistribution	NOUN
issue-3125	90	19	.	.	PUNCT
issue-3125	91	1	the	the	DET
issue-3125	91	2	mobilisation	mobilisation	NOUN
issue-3125	91	3	of	of	ADP
issue-3125	91	4	revenues	revenue	NOUN
issue-3125	91	5	by	by	ADP
issue-3125	91	6	the	the	DET
issue-3125	91	7	state	state	NOUN
issue-3125	91	8	establishes	establish	VERB
issue-3125	91	9	a	a	DET
issue-3125	91	10	centralised	centralised	ADJ
issue-3125	91	11	fund	fund	NOUN
issue-3125	91	12	of	of	ADP
issue-3125	91	13	financial	financial	ADJ
issue-3125	91	14	resources	resource	NOUN
issue-3125	91	15	,	,	PUNCT
issue-3125	91	16	which	which	PRON
issue-3125	91	17	is	be	AUX
issue-3125	91	18	subsequently	subsequently	ADV
issue-3125	91	19	allocated	allocate	VERB
issue-3125	91	20	among	among	ADP
issue-3125	91	21	various	various	ADJ
issue-3125	91	22	levels	level	NOUN
issue-3125	91	23	of	of	ADP
issue-3125	91	24	government	government	NOUN
issue-3125	91	25	and	and	CCONJ
issue-3125	91	26	areas	area	NOUN
issue-3125	91	27	of	of	ADP
issue-3125	91	28	public	public	ADJ
issue-3125	91	29	need	need	NOUN
issue-3125	91	30	.	.	PUNCT
issue-3125	92	1	the	the	DET
issue-3125	92	2	budget	budget	NOUN
issue-3125	92	3	system	system	NOUN
issue-3125	92	4	of	of	ADP
issue-3125	92	5	ukraine	ukraine	NOUN
issue-3125	92	6	is	be	AUX
issue-3125	92	7	characterised	characterise	VERB
issue-3125	92	8	by	by	ADP
issue-3125	92	9	a	a	DET
issue-3125	92	10	multi	multi	ADJ
issue-3125	92	11	-	-	ADJ
issue-3125	92	12	tiered	tiered	ADJ
issue-3125	92	13	structure	structure	NOUN
issue-3125	92	14	that	that	PRON
issue-3125	92	15	corresponds	correspond	VERB
issue-3125	92	16	to	to	ADP
issue-3125	92	17	the	the	DET
issue-3125	92	18	administrative	administrative	ADJ
issue-3125	92	19	-	-	PUNCT
issue-3125	92	20	territorial	territorial	ADJ
issue-3125	92	21	organisation	organisation	NOUN
issue-3125	92	22	of	of	ADP
issue-3125	92	23	the	the	DET
issue-3125	92	24	state	state	NOUN
issue-3125	92	25	.	.	PUNCT
issue-3125	93	1	this	this	PRON
issue-3125	93	2	means	mean	VERB
issue-3125	93	3	that	that	SCONJ
issue-3125	93	4	resources	resource	NOUN
issue-3125	93	5	are	be	AUX
issue-3125	93	6	distributed	distribute	VERB
issue-3125	93	7	between	between	ADP
issue-3125	93	8	the	the	DET
issue-3125	93	9	state	state	NOUN
issue-3125	93	10	budget	budget	NOUN
issue-3125	93	11	and	and	CCONJ
issue-3125	93	12	local	local	ADJ
issue-3125	93	13	budgets	budget	NOUN
issue-3125	93	14	.	.	PUNCT
issue-3125	94	1	a	a	DET
issue-3125	94	2	fundamental	fundamental	ADJ
issue-3125	94	3	principle	principle	NOUN
issue-3125	94	4	underpinning	underpin	VERB
issue-3125	94	5	this	this	DET
issue-3125	94	6	distribution	distribution	NOUN
issue-3125	94	7	is	be	AUX
issue-3125	94	8	the	the	DET
issue-3125	94	9	principle	principle	NOUN
issue-3125	94	10	of	of	ADP
issue-3125	94	11	subsidiarity	subsidiarity	NOUN
issue-3125	94	12	,	,	PUNCT
issue-3125	94	13	which	which	PRON
issue-3125	94	14	stipulates	stipulate	VERB
issue-3125	94	15	that	that	SCONJ
issue-3125	94	16	public	public	ADJ
issue-3125	94	17	services	service	NOUN
issue-3125	94	18	should	should	AUX
issue-3125	94	19	be	be	AUX
issue-3125	94	20	delivered	deliver	VERB
issue-3125	94	21	as	as	ADP
issue-3125	94	22	proximate	proximate	NOUN
issue-3125	94	23	to	to	ADP
issue-3125	94	24	the	the	DET
issue-3125	94	25	recipient	recipient	NOUN
issue-3125	94	26	as	as	ADP
issue-3125	94	27	feasible	feasible	ADJ
issue-3125	94	28	,	,	PUNCT
issue-3125	94	29	provided	provide	VERB
issue-3125	94	30	that	that	SCONJ
issue-3125	94	31	the	the	DET
issue-3125	94	32	delivery	delivery	NOUN
issue-3125	94	33	process	process	NOUN
issue-3125	94	34	remains	remain	VERB
issue-3125	94	35	efficient	efficient	ADJ
issue-3125	94	36	.	.	PUNCT
issue-3125	95	1	it	it	PRON
issue-3125	95	2	is	be	AUX
issue-3125	95	3	evident	evident	ADJ
issue-3125	95	4	that	that	SCONJ
issue-3125	95	5	nationwide	nationwide	ADJ
issue-3125	95	6	functions	function	NOUN
issue-3125	95	7	,	,	PUNCT
issue-3125	95	8	including	include	VERB
issue-3125	95	9	but	but	CCONJ
issue-3125	95	10	not	not	PART
issue-3125	95	11	limited	limit	VERB
issue-3125	95	12	to	to	ADP
issue-3125	95	13	defence	defence	NOUN
issue-3125	95	14	,	,	PUNCT
issue-3125	95	15	the	the	DET
issue-3125	95	16	operation	operation	NOUN
issue-3125	95	17	of	of	ADP
issue-3125	95	18	high	high	ADJ
issue-3125	95	19	-	-	PUNCT
issue-3125	95	20	level	level	NOUN
issue-3125	95	21	public	public	ADJ
issue-3125	95	22	authorities	authority	NOUN
issue-3125	95	23	,	,	PUNCT
issue-3125	95	24	and	and	CCONJ
issue-3125	95	25	the	the	DET
issue-3125	95	26	implementation	implementation	NOUN
issue-3125	95	27	of	of	ADP
issue-3125	95	28	nationwide	nationwide	ADJ
issue-3125	95	29	programmes	programme	NOUN
issue-3125	95	30	,	,	PUNCT
issue-3125	95	31	are	be	AUX
issue-3125	95	32	financed	finance	VERB
issue-3125	95	33	from	from	ADP
issue-3125	95	34	the	the	DET
issue-3125	95	35	state	state	NOUN
issue-3125	95	36	budget	budget	NOUN
issue-3125	95	37	.	.	PUNCT
issue-3125	96	1	conversely	conversely	ADV
issue-3125	96	2	,	,	PUNCT
issue-3125	96	3	the	the	DET
issue-3125	96	4	provision	provision	NOUN
issue-3125	96	5	of	of	ADP
issue-3125	96	6	basic	basic	ADJ
issue-3125	96	7	social	social	ADJ
issue-3125	96	8	services	service	NOUN
issue-3125	96	9	,	,	PUNCT
issue-3125	96	10	such	such	ADJ
issue-3125	96	11	as	as	ADP
issue-3125	96	12	education	education	NOUN
issue-3125	96	13	,	,	PUNCT
issue-3125	96	14	primary	primary	ADJ
issue-3125	96	15	healthcare	healthcare	PROPN
issue-3125	96	16	,	,	PUNCT
issue-3125	96	17	cultural	cultural	ADJ
issue-3125	96	18	services	service	NOUN
issue-3125	96	19	,	,	PUNCT
issue-3125	96	20	and	and	CCONJ
issue-3125	96	21	the	the	DET
issue-3125	96	22	maintenance	maintenance	NOUN
issue-3125	96	23	of	of	ADP
issue-3125	96	24	communal	communal	ADJ
issue-3125	96	25	infrastructure	infrastructure	NOUN
issue-3125	96	26	,	,	PUNCT
issue-3125	96	27	is	be	AUX
issue-3125	96	28	predominantly	predominantly	ADV
issue-3125	96	29	funded	fund	VERB
issue-3125	96	30	from	from	ADP
issue-3125	96	31	local	local	ADJ
issue-3125	96	32	budgets	budget	NOUN
issue-3125	96	33	.	.	PUNCT
issue-3125	97	1	in	in	ADP
issue-3125	97	2	order	order	NOUN
issue-3125	97	3	to	to	PART
issue-3125	97	4	equalise	equalise	VERB
issue-3125	97	5	the	the	DET
issue-3125	97	6	financial	financial	ADJ
issue-3125	97	7	capacities	capacity	NOUN
issue-3125	97	8	of	of	ADP
issue-3125	97	9	different	different	ADJ
issue-3125	97	10	territories	territory	NOUN
issue-3125	97	11	and	and	CCONJ
issue-3125	97	12	ensure	ensure	VERB
issue-3125	97	13	the	the	DET
issue-3125	97	14	provision	provision	NOUN
issue-3125	97	15	of	of	ADP
issue-3125	97	16	guaranteed	guarantee	VERB
issue-3125	97	17	social	social	ADJ
issue-3125	97	18	standards	standard	NOUN
issue-3125	97	19	throughout	throughout	ADP
issue-3125	97	20	ukraine	ukraine	NOUN
issue-3125	97	21	,	,	PUNCT
issue-3125	97	22	the	the	DET
issue-3125	97	23	state	state	NOUN
issue-3125	97	24	has	have	AUX
issue-3125	97	25	implemented	implement	VERB
issue-3125	97	26	a	a	DET
issue-3125	97	27	system	system	NOUN
issue-3125	97	28	of	of	ADP
issue-3125	97	29	interbudgetary	interbudgetary	ADJ
issue-3125	97	30	transfers	transfer	NOUN
issue-3125	97	31	.	.	PUNCT
issue-3125	98	1	a	a	DET
issue-3125	98	2	pivotal	pivotal	ADJ
issue-3125	98	3	component	component	NOUN
issue-3125	98	4	of	of	ADP
issue-3125	98	5	the	the	DET
issue-3125	98	6	mechanism	mechanism	NOUN
issue-3125	98	7	pertains	pertain	VERB
issue-3125	98	8	to	to	ADP
issue-3125	98	9	the	the	DET
issue-3125	98	10	principle	principle	NOUN
issue-3125	98	11	of	of	ADP
issue-3125	98	12	the	the	DET
issue-3125	98	13	targeted	target	VERB
issue-3125	98	14	utilisation	utilisation	NOUN
issue-3125	98	15	of	of	ADP
issue-3125	98	16	budgetary	budgetary	ADJ
issue-3125	98	17	funds	fund	NOUN
issue-3125	98	18	,	,	PUNCT
issue-3125	98	19	which	which	PRON
issue-3125	98	20	necessitates	necessitate	VERB
issue-3125	98	21	that	that	SCONJ
issue-3125	98	22	each	each	DET
issue-3125	98	23	expenditure	expenditure	NOUN
issue-3125	98	24	operation	operation	NOUN
issue-3125	98	25	be	be	AUX
issue-3125	98	26	directed	direct	VERB
issue-3125	98	27	with	with	ADP
issue-3125	98	28	unwavering	unwavere	VERB
issue-3125	98	29	rigour	rigour	NOUN
issue-3125	98	30	towards	towards	ADP
issue-3125	98	31	the	the	DET
issue-3125	98	32	purposes	purpose	NOUN
issue-3125	98	33	delineated	delineate	VERB
issue-3125	98	34	in	in	ADP
issue-3125	98	35	the	the	DET
issue-3125	98	36	budgetary	budgetary	ADJ
issue-3125	98	37	appropriations	appropriation	NOUN
issue-3125	98	38	.	.	PUNCT
issue-3125	99	1	in	in	ADP
issue-3125	99	2	order	order	NOUN
issue-3125	99	3	to	to	PART
issue-3125	99	4	implement	implement	VERB
issue-3125	99	5	this	this	DET
issue-3125	99	6	principle	principle	NOUN
issue-3125	99	7	,	,	PUNCT
issue-3125	99	8	ukraine	ukraine	PROPN
issue-3125	99	9	has	have	AUX
issue-3125	99	10	introduced	introduce	VERB
issue-3125	99	11	a	a	DET
issue-3125	99	12	programme	programme	NOUN
issue-3125	99	13	-	-	PUNCT
issue-3125	99	14	based	base	VERB
issue-3125	99	15	budgeting	budgeting	NOUN
issue-3125	99	16	approach	approach	NOUN
issue-3125	99	17	.	.	PUNCT
issue-3125	100	1	in	in	ADP
issue-3125	100	2	accordance	accordance	NOUN
issue-3125	100	3	with	with	ADP
issue-3125	100	4	the	the	DET
issue-3125	100	5	model	model	NOUN
issue-3125	100	6	under	under	ADP
issue-3125	100	7	discussion	discussion	NOUN
issue-3125	100	8	,	,	PUNCT
issue-3125	100	9	principal	principal	ADJ
issue-3125	100	10	budget	budget	NOUN
issue-3125	100	11	administrators	administrator	NOUN
issue-3125	100	12	are	be	AUX
issue-3125	100	13	tasked	task	VERB
issue-3125	100	14	with	with	ADP
issue-3125	100	15	the	the	DET
issue-3125	100	16	development	development	NOUN
issue-3125	100	17	of	of	ADP
issue-3125	100	18	budget	budget	NOUN
issue-3125	100	19	programmes	programme	NOUN
issue-3125	100	20	that	that	PRON
issue-3125	100	21	are	be	AUX
issue-3125	100	22	characterised	characterise	VERB
issue-3125	100	23	by	by	ADP
issue-3125	100	24	clearly	clearly	ADV
issue-3125	100	25	defined	define	VERB
issue-3125	100	26	goals	goal	NOUN
issue-3125	100	27	,	,	PUNCT
issue-3125	100	28	performance	performance	NOUN
issue-3125	100	29	indicators	indicator	NOUN
issue-3125	100	30	,	,	PUNCT
issue-3125	100	31	and	and	CCONJ
issue-3125	100	32	necessary	necessary	ADJ
issue-3125	100	33	resources	resource	NOUN
issue-3125	100	34	.	.	PUNCT
issue-3125	101	1	the	the	DET
issue-3125	101	2	execution	execution	NOUN
issue-3125	101	3	of	of	ADP
issue-3125	101	4	state	state	NOUN
issue-3125	101	5	functions	function	NOUN
issue-3125	101	6	is	be	AUX
issue-3125	101	7	facilitated	facilitate	VERB
issue-3125	101	8	by	by	ADP
issue-3125	101	9	the	the	DET
issue-3125	101	10	financing	financing	NOUN
issue-3125	101	11	of	of	ADP
issue-3125	101	12	programmes	programme	NOUN
issue-3125	101	13	,	,	PUNCT
issue-3125	101	14	each	each	PRON
issue-3125	101	15	of	of	ADP
issue-3125	101	16	which	which	PRON
issue-3125	101	17	has	have	VERB
issue-3125	101	18	its	its	PRON
issue-3125	101	19	own	own	ADJ
issue-3125	101	20	appropriations	appropriation	NOUN
issue-3125	101	21	.	.	PUNCT
issue-3125	102	1	the	the	DET
issue-3125	102	2	utilisation	utilisation	NOUN
issue-3125	102	3	of	of	ADP
issue-3125	102	4	funds	fund	NOUN
issue-3125	102	5	is	be	AUX
issue-3125	102	6	monitored	monitor	VERB
issue-3125	102	7	through	through	ADP
issue-3125	102	8	estimates	estimate	NOUN
issue-3125	102	9	and	and	CCONJ
issue-3125	102	10	spending	spending	NOUN
issue-3125	102	11	plans	plan	NOUN
issue-3125	102	12	.	.	PUNCT
issue-3125	103	1	this	this	DET
issue-3125	103	2	approach	approach	NOUN
issue-3125	103	3	is	be	AUX
issue-3125	103	4	predicated	predicate	VERB
issue-3125	103	5	on	on	ADP
issue-3125	103	6	the	the	DET
issue-3125	103	7	principles	principle	NOUN
issue-3125	103	8	of	of	ADP
issue-3125	103	9	transparency	transparency	NOUN
issue-3125	103	10	and	and	CCONJ
issue-3125	103	11	accountability	accountability	NOUN
issue-3125	103	12	,	,	PUNCT
issue-3125	103	13	with	with	ADP
issue-3125	103	14	the	the	DET
issue-3125	103	15	overarching	overarching	ADJ
issue-3125	103	16	objective	objective	NOUN
issue-3125	103	17	being	be	AUX
issue-3125	103	18	enhanced	enhance	VERB
issue-3125	103	19	efficiency	efficiency	NOUN
issue-3125	103	20	in	in	ADP
issue-3125	103	21	the	the	DET
issue-3125	103	22	utilisation	utilisation	NOUN
issue-3125	103	23	of	of	ADP
issue-3125	103	24	budgetary	budgetary	ADJ
issue-3125	103	25	expenditures	expenditure	NOUN
issue-3125	103	26	(	(	PUNCT
issue-3125	103	27	kutsenko	kutsenko	NOUN
issue-3125	103	28	,	,	PUNCT
issue-3125	103	29	2016	2016	NUM
issue-3125	103	30	)	)	PUNCT
issue-3125	103	31	.	.	PUNCT
issue-3125	104	1	control	control	NOUN
issue-3125	104	2	and	and	CCONJ
issue-3125	104	3	financial	financial	ADJ
issue-3125	104	4	discipline	discipline	NOUN
issue-3125	104	5	constitute	constitute	VERB
issue-3125	104	6	an	an	DET
issue-3125	104	7	integral	integral	ADJ
issue-3125	104	8	part	part	NOUN
issue-3125	104	9	of	of	ADP
issue-3125	104	10	the	the	DET
issue-3125	104	11	financial	financial	ADJ
issue-3125	104	12	and	and	CCONJ
issue-3125	104	13	legal	legal	ADJ
issue-3125	104	14	mechanism	mechanism	NOUN
issue-3125	104	15	,	,	PUNCT
issue-3125	104	16	as	as	SCONJ
issue-3125	104	17	they	they	PRON
issue-3125	104	18	guarantee	guarantee	VERB
issue-3125	104	19	that	that	SCONJ
issue-3125	104	20	budgetary	budgetary	ADJ
issue-3125	104	21	resources	resource	NOUN
issue-3125	104	22	are	be	AUX
issue-3125	104	23	used	use	VERB
issue-3125	104	24	responsibly	responsibly	ADV
issue-3125	104	25	and	and	CCONJ
issue-3125	104	26	in	in	ADP
issue-3125	104	27	accordance	accordance	NOUN
issue-3125	104	28	with	with	ADP
issue-3125	104	29	the	the	DET
issue-3125	104	30	public	public	ADJ
issue-3125	104	31	interest	interest	NOUN
issue-3125	104	32	.	.	PUNCT
issue-3125	105	1	ukraine	ukraine	PROPN
issue-3125	105	2	operates	operate	VERB
issue-3125	105	3	a	a	DET
issue-3125	105	4	multi	multi	ADJ
issue-3125	105	5	-	-	ADJ
issue-3125	105	6	level	level	ADJ
issue-3125	105	7	system	system	NOUN
issue-3125	105	8	of	of	ADP
issue-3125	105	9	control	control	NOUN
issue-3125	105	10	that	that	PRON
issue-3125	105	11	encompasses	encompass	VERB
issue-3125	105	12	:	:	PUNCT
issue-3125	105	13	–	–	PUNCT
issue-3125	105	14	preliminary	preliminary	ADJ
issue-3125	105	15	control	control	NOUN
issue-3125	105	16	(	(	PUNCT
issue-3125	105	17	assessing	assess	VERB
issue-3125	105	18	the	the	DET
issue-3125	105	19	justification	justification	NOUN
issue-3125	105	20	of	of	ADP
issue-3125	105	21	budget	budget	NOUN
issue-3125	105	22	requests	request	NOUN
issue-3125	105	23	)	)	PUNCT
issue-3125	105	24	;	;	PUNCT
issue-3125	105	25	–	–	PUNCT
issue-3125	105	26	current	current	ADJ
issue-3125	105	27	control	control	NOUN
issue-3125	105	28	within	within	ADP
issue-3125	105	29	the	the	DET
issue-3125	105	30	treasury	treasury	NOUN
issue-3125	105	31	servicing	servicing	NOUN
issue-3125	105	32	process	process	NOUN
issue-3125	105	33	;	;	PUNCT
issue-3125	105	34	–	–	PUNCT
issue-3125	105	35	subsequent	subsequent	ADJ
issue-3125	105	36	control	control	NOUN
issue-3125	105	37	(	(	PUNCT
issue-3125	105	38	performance	performance	NOUN
issue-3125	105	39	and	and	CCONJ
issue-3125	105	40	compliance	compliance	NOUN
issue-3125	105	41	audits	audits	NOUN
issue-3125	105	42	of	of	ADP
issue-3125	105	43	budgetary	budgetary	ADJ
issue-3125	105	44	funds	fund	NOUN
issue-3125	105	45	)	)	PUNCT
issue-3125	105	46	.	.	PUNCT
issue-3125	106	1	an	an	DET
issue-3125	106	2	important	important	ADJ
issue-3125	106	3	additional	additional	ADJ
issue-3125	106	4	tool	tool	NOUN
issue-3125	106	5	for	for	ADP
issue-3125	106	6	ensuring	ensure	VERB
issue-3125	106	7	transparency	transparency	NOUN
issue-3125	106	8	is	be	AUX
issue-3125	106	9	the	the	DET
issue-3125	106	10	law	law	NOUN
issue-3125	106	11	of	of	ADP
issue-3125	106	12	ukraine	ukraine	NOUN
issue-3125	106	13	"	"	PUNCT
issue-3125	106	14	on	on	ADP
issue-3125	106	15	transparency	transparency	NOUN
issue-3125	106	16	in	in	ADP
issue-3125	106	17	the	the	DET
issue-3125	106	18	use	use	NOUN
issue-3125	106	19	of	of	ADP
issue-3125	106	20	public	public	ADJ
issue-3125	106	21	funds	fund	NOUN
issue-3125	106	22	"	"	PUNCT
issue-3125	106	23	,	,	PUNCT
issue-3125	106	24	which	which	PRON
issue-3125	106	25	obliges	oblige	VERB
issue-3125	106	26	administrators	administrator	NOUN
issue-3125	106	27	to	to	PART
issue-3125	106	28	publish	publish	VERB
issue-3125	106	29	data	datum	NOUN
issue-3125	106	30	on	on	ADP
issue-3125	106	31	all	all	DET
issue-3125	106	32	budgetary	budgetary	ADJ
issue-3125	106	33	transactions	transaction	NOUN
issue-3125	106	34	in	in	ADP
issue-3125	106	35	open	open	ADJ
issue-3125	106	36	access	access	NOUN
issue-3125	106	37	.	.	PUNCT
issue-3125	107	1	the	the	DET
issue-3125	107	2	aforementioned	aforementioned	ADJ
issue-3125	107	3	approach	approach	NOUN
issue-3125	107	4	is	be	AUX
issue-3125	107	5	consistent	consistent	ADJ
issue-3125	107	6	with	with	ADP
issue-3125	107	7	the	the	DET
issue-3125	107	8	tenets	tenet	NOUN
issue-3125	107	9	of	of	ADP
issue-3125	107	10	publicity	publicity	NOUN
issue-3125	107	11	and	and	CCONJ
issue-3125	107	12	transparency	transparency	NOUN
issue-3125	107	13	,	,	PUNCT
issue-3125	107	14	thereby	thereby	ADV
issue-3125	107	15	enabling	enable	VERB
issue-3125	107	16	public	public	ADJ
issue-3125	107	17	oversight	oversight	NOUN
issue-3125	107	18	of	of	ADP
issue-3125	107	19	the	the	DET
issue-3125	107	20	utilisation	utilisation	NOUN
issue-3125	107	21	of	of	ADP
issue-3125	107	22	taxpayers	taxpayer	NOUN
issue-3125	107	23	'	'	PART
issue-3125	107	24	funds	fund	NOUN
issue-3125	107	25	(	(	PUNCT
issue-3125	107	26	the	the	DET
issue-3125	107	27	law	law	NOUN
issue-3125	107	28	of	of	ADP
issue-3125	107	29	ukraine	ukraine	NOUN
issue-3125	107	30	"	"	PUNCT
issue-3125	107	31	on	on	ADP
issue-3125	107	32	transparency	transparency	NOUN
issue-3125	107	33	in	in	ADP
issue-3125	107	34	the	the	DET
issue-3125	107	35	use	use	NOUN
issue-3125	107	36	of	of	ADP
issue-3125	107	37	public	public	ADJ
issue-3125	107	38	funds	fund	NOUN
issue-3125	107	39	"	"	PUNCT
issue-3125	107	40	,	,	PUNCT
issue-3125	107	41	2015	2015	NUM
issue-3125	107	42	)	)	PUNCT
issue-3125	107	43	.	.	PUNCT
issue-3125	108	1	in	in	ADP
issue-3125	108	2	summary	summary	NOUN
issue-3125	108	3	,	,	PUNCT
issue-3125	108	4	the	the	DET
issue-3125	108	5	financial	financial	ADJ
issue-3125	108	6	and	and	CCONJ
issue-3125	108	7	legal	legal	ADJ
issue-3125	108	8	mechanisms	mechanism	NOUN
issue-3125	108	9	that	that	PRON
issue-3125	108	10	govern	govern	VERB
issue-3125	108	11	the	the	DET
issue-3125	108	12	functioning	functioning	NOUN
issue-3125	108	13	of	of	ADP
issue-3125	108	14	budgetary	budgetary	ADJ
issue-3125	108	15	funds	fund	NOUN
issue-3125	108	16	comprise	comprise	VERB
issue-3125	108	17	a	a	DET
issue-3125	108	18	complex	complex	ADJ
issue-3125	108	19	system	system	NOUN
issue-3125	108	20	of	of	ADP
issue-3125	108	21	legal	legal	ADJ
issue-3125	108	22	instruments	instrument	NOUN
issue-3125	108	23	that	that	PRON
issue-3125	108	24	ensure	ensure	VERB
issue-3125	108	25	the	the	DET
issue-3125	108	26	legality	legality	NOUN
issue-3125	108	27	,	,	PUNCT
issue-3125	108	28	targeted	target	VERB
issue-3125	108	29	nature	nature	NOUN
issue-3125	108	30	,	,	PUNCT
issue-3125	108	31	efficiency	efficiency	NOUN
issue-3125	108	32	,	,	PUNCT
issue-3125	108	33	and	and	CCONJ
issue-3125	108	34	timeliness	timeliness	NOUN
issue-3125	108	35	of	of	ADP
issue-3125	108	36	the	the	DET
issue-3125	108	37	use	use	NOUN
issue-3125	108	38	of	of	ADP
issue-3125	108	39	the	the	DET
issue-3125	108	40	state	state	NOUN
issue-3125	108	41	's	's	PART
issue-3125	108	42	financial	financial	ADJ
issue-3125	108	43	resources	resource	NOUN
issue-3125	108	44	.	.	PUNCT
issue-3125	109	1	it	it	PRON
issue-3125	109	2	is	be	AUX
issue-3125	109	3	through	through	ADP
issue-3125	109	4	this	this	DET
issue-3125	109	5	mechanism	mechanism	NOUN
issue-3125	109	6	that	that	PRON
issue-3125	109	7	budgetary	budgetary	ADJ
issue-3125	109	8	funds	fund	NOUN
issue-3125	109	9	become	become	VERB
issue-3125	109	10	a	a	DET
issue-3125	109	11	practical	practical	ADJ
issue-3125	109	12	tool	tool	NOUN
issue-3125	109	13	for	for	ADP
issue-3125	109	14	the	the	DET
issue-3125	109	15	state	state	NOUN
issue-3125	109	16	in	in	ADP
issue-3125	109	17	fulfilling	fulfil	VERB
issue-3125	109	18	its	its	PRON
issue-3125	109	19	public	public	ADJ
issue-3125	109	20	functions	function	NOUN
issue-3125	109	21	and	and	CCONJ
issue-3125	109	22	achieving	achieve	VERB
issue-3125	109	23	strategic	strategic	ADJ
issue-3125	109	24	policy	policy	NOUN
issue-3125	109	25	objectives	objective	NOUN
issue-3125	109	26	.	.	PUNCT
issue-3125	110	1	baltic	baltic	PROPN
issue-3125	110	2	journal	journal	PROPN
issue-3125	110	3	of	of	ADP
issue-3125	110	4	economic	economic	ADJ
issue-3125	110	5	studies	study	NOUN
issue-3125	110	6	249	249	NUM
issue-3125	110	7	vol	vol	NOUN
issue-3125	110	8	.	.	PROPN
issue-3125	111	1	11	11	NUM
issue-3125	111	2	no	no	NOUN
issue-3125	111	3	.	.	NOUN
issue-3125	111	4	5	5	NUM
issue-3125	111	5	,	,	PUNCT
issue-3125	111	6	2025	2025	NUM
issue-3125	111	7	4	4	NUM
issue-3125	111	8	.	.	PUNCT
issue-3125	112	1	principles	principle	NOUN
issue-3125	112	2	of	of	ADP
issue-3125	112	3	the	the	DET
issue-3125	112	4	budgetary	budgetary	ADJ
issue-3125	112	5	system	system	NOUN
issue-3125	112	6	and	and	CCONJ
issue-3125	112	7	public	public	ADJ
issue-3125	112	8	finance	finance	NOUN
issue-3125	112	9	for	for	ADP
issue-3125	112	10	budgetary	budgetary	ADJ
issue-3125	112	11	funds	fund	NOUN
issue-3125	112	12	to	to	PART
issue-3125	112	13	effectively	effectively	ADV
issue-3125	112	14	contribute	contribute	VERB
issue-3125	112	15	to	to	ADP
issue-3125	112	16	the	the	DET
issue-3125	112	17	achievement	achievement	NOUN
issue-3125	112	18	of	of	ADP
issue-3125	112	19	the	the	DET
issue-3125	112	20	state	state	NOUN
issue-3125	112	21	’s	’s	PART
issue-3125	112	22	strategic	strategic	ADJ
issue-3125	112	23	objectives	objective	NOUN
issue-3125	112	24	,	,	PUNCT
issue-3125	112	25	financial	financial	ADJ
issue-3125	112	26	activity	activity	NOUN
issue-3125	112	27	must	must	AUX
issue-3125	112	28	be	be	AUX
issue-3125	112	29	grounded	ground	VERB
issue-3125	112	30	in	in	ADP
issue-3125	112	31	a	a	DET
issue-3125	112	32	clear	clear	ADJ
issue-3125	112	33	system	system	NOUN
issue-3125	112	34	of	of	ADP
issue-3125	112	35	fundamental	fundamental	ADJ
issue-3125	112	36	principles	principle	NOUN
issue-3125	112	37	.	.	PUNCT
issue-3125	113	1	article	article	NOUN
issue-3125	113	2	7	7	NUM
issue-3125	113	3	of	of	ADP
issue-3125	113	4	the	the	DET
issue-3125	113	5	budget	budget	NOUN
issue-3125	113	6	code	code	NOUN
issue-3125	113	7	of	of	ADP
issue-3125	113	8	ukraine	ukraine	PROPN
issue-3125	113	9	(	(	PUNCT
issue-3125	113	10	the	the	DET
issue-3125	113	11	budget	budget	NOUN
issue-3125	113	12	code	code	NOUN
issue-3125	113	13	of	of	ADP
issue-3125	113	14	ukraine	ukraine	NOUN
issue-3125	113	15	,	,	PUNCT
issue-3125	113	16	2010	2010	NUM
issue-3125	113	17	)	)	PUNCT
issue-3125	113	18	enshrines	enshrine	VERB
issue-3125	113	19	ten	ten	NUM
issue-3125	113	20	foundational	foundational	ADJ
issue-3125	113	21	principles	principle	NOUN
issue-3125	113	22	that	that	PRON
issue-3125	113	23	determine	determine	VERB
issue-3125	113	24	the	the	DET
issue-3125	113	25	structure	structure	NOUN
issue-3125	113	26	,	,	PUNCT
issue-3125	113	27	content	content	NOUN
issue-3125	113	28	,	,	PUNCT
issue-3125	113	29	and	and	CCONJ
issue-3125	113	30	logic	logic	NOUN
issue-3125	113	31	of	of	ADP
issue-3125	113	32	the	the	DET
issue-3125	113	33	functioning	functioning	NOUN
issue-3125	113	34	of	of	ADP
issue-3125	113	35	the	the	DET
issue-3125	113	36	budgetary	budgetary	ADJ
issue-3125	113	37	system	system	NOUN
issue-3125	113	38	.	.	PUNCT
issue-3125	114	1	an	an	DET
issue-3125	114	2	examination	examination	NOUN
issue-3125	114	3	of	of	ADP
issue-3125	114	4	these	these	DET
issue-3125	114	5	principles	principle	NOUN
issue-3125	114	6	provides	provide	VERB
issue-3125	114	7	a	a	DET
issue-3125	114	8	more	more	ADV
issue-3125	114	9	profound	profound	ADJ
issue-3125	114	10	understanding	understanding	NOUN
issue-3125	114	11	of	of	ADP
issue-3125	114	12	the	the	DET
issue-3125	114	13	mechanisms	mechanism	NOUN
issue-3125	114	14	that	that	PRON
issue-3125	114	15	ensure	ensure	VERB
issue-3125	114	16	the	the	DET
issue-3125	114	17	efficiency	efficiency	NOUN
issue-3125	114	18	of	of	ADP
issue-3125	114	19	public	public	ADJ
issue-3125	114	20	finance	finance	NOUN
issue-3125	114	21	.	.	PUNCT
issue-3125	115	1	the	the	DET
issue-3125	115	2	principle	principle	NOUN
issue-3125	115	3	of	of	ADP
issue-3125	115	4	unity	unity	NOUN
issue-3125	115	5	necessitates	necessitate	VERB
issue-3125	115	6	a	a	DET
issue-3125	115	7	unified	unified	ADJ
issue-3125	115	8	budgetary	budgetary	ADJ
issue-3125	115	9	system	system	NOUN
issue-3125	115	10	in	in	ADP
issue-3125	115	11	ukraine	ukraine	NOUN
issue-3125	115	12	.	.	PUNCT
issue-3125	116	1	this	this	DET
issue-3125	116	2	unity	unity	NOUN
issue-3125	116	3	is	be	AUX
issue-3125	116	4	demonstrated	demonstrate	VERB
issue-3125	116	5	through	through	ADP
issue-3125	116	6	a	a	DET
issue-3125	116	7	shared	share	VERB
issue-3125	116	8	legal	legal	ADJ
issue-3125	116	9	framework	framework	NOUN
issue-3125	116	10	,	,	PUNCT
issue-3125	116	11	a	a	DET
issue-3125	116	12	unified	unified	ADJ
issue-3125	116	13	monetary	monetary	ADJ
issue-3125	116	14	system	system	NOUN
issue-3125	116	15	,	,	PUNCT
issue-3125	116	16	a	a	DET
issue-3125	116	17	harmonised	harmonise	VERB
issue-3125	116	18	budget	budget	NOUN
issue-3125	116	19	classification	classification	NOUN
issue-3125	116	20	and	and	CCONJ
issue-3125	116	21	standardised	standardised	ADJ
issue-3125	116	22	accounting	accounting	NOUN
issue-3125	116	23	and	and	CCONJ
issue-3125	116	24	reporting	reporting	NOUN
issue-3125	116	25	rules	rule	NOUN
issue-3125	116	26	.	.	PUNCT
issue-3125	117	1	this	this	PRON
issue-3125	117	2	ensures	ensure	VERB
issue-3125	117	3	the	the	DET
issue-3125	117	4	internal	internal	ADJ
issue-3125	117	5	coherence	coherence	NOUN
issue-3125	117	6	of	of	ADP
issue-3125	117	7	budgetary	budgetary	ADJ
issue-3125	117	8	procedures	procedure	NOUN
issue-3125	117	9	and	and	CCONJ
issue-3125	117	10	the	the	DET
issue-3125	117	11	interconnection	interconnection	NOUN
issue-3125	117	12	of	of	ADP
issue-3125	117	13	all	all	DET
issue-3125	117	14	elements	element	NOUN
issue-3125	117	15	of	of	ADP
issue-3125	117	16	public	public	ADJ
issue-3125	117	17	finance	finance	NOUN
issue-3125	117	18	,	,	PUNCT
issue-3125	117	19	thereby	thereby	ADV
issue-3125	117	20	promoting	promote	VERB
issue-3125	117	21	consistent	consistent	ADJ
issue-3125	117	22	budgetary	budgetary	ADJ
issue-3125	117	23	policy	policy	NOUN
issue-3125	117	24	across	across	ADP
issue-3125	117	25	all	all	DET
issue-3125	117	26	levels	level	NOUN
issue-3125	117	27	of	of	ADP
issue-3125	117	28	government	government	NOUN
issue-3125	117	29	.	.	PUNCT
issue-3125	118	1	the	the	DET
issue-3125	118	2	principle	principle	NOUN
issue-3125	118	3	of	of	ADP
issue-3125	118	4	balance	balance	NOUN
issue-3125	118	5	requires	require	VERB
issue-3125	118	6	revenues	revenue	NOUN
issue-3125	118	7	and	and	CCONJ
issue-3125	118	8	expenditures	expenditure	NOUN
issue-3125	118	9	in	in	ADP
issue-3125	118	10	each	each	DET
issue-3125	118	11	budget	budget	NOUN
issue-3125	118	12	to	to	PART
issue-3125	118	13	be	be	AUX
issue-3125	118	14	in	in	ADP
issue-3125	118	15	correspondence	correspondence	NOUN
issue-3125	118	16	with	with	ADP
issue-3125	118	17	one	one	NUM
issue-3125	118	18	another	another	DET
issue-3125	118	19	.	.	PUNCT
issue-3125	119	1	the	the	DET
issue-3125	119	2	state	state	NOUN
issue-3125	119	3	is	be	AUX
issue-3125	119	4	prohibited	prohibit	VERB
issue-3125	119	5	from	from	ADP
issue-3125	119	6	adopting	adopt	VERB
issue-3125	119	7	a	a	DET
issue-3125	119	8	budget	budget	NOUN
issue-3125	119	9	with	with	ADP
issue-3125	119	10	an	an	DET
issue-3125	119	11	uncontrolled	uncontrolled	ADJ
issue-3125	119	12	deficit	deficit	NOUN
issue-3125	119	13	;	;	PUNCT
issue-3125	119	14	expenditure	expenditure	NOUN
issue-3125	119	15	must	must	AUX
issue-3125	119	16	be	be	AUX
issue-3125	119	17	covered	cover	VERB
issue-3125	119	18	by	by	ADP
issue-3125	119	19	either	either	PRON
issue-3125	119	20	revenues	revenue	NOUN
issue-3125	119	21	or	or	CCONJ
issue-3125	119	22	borrowings	borrowing	NOUN
issue-3125	119	23	,	,	PUNCT
issue-3125	119	24	within	within	ADP
issue-3125	119	25	legislatively	legislatively	ADV
issue-3125	119	26	determined	determined	ADJ
issue-3125	119	27	limits	limit	NOUN
issue-3125	119	28	.	.	PUNCT
issue-3125	120	1	this	this	DET
issue-3125	120	2	principle	principle	NOUN
issue-3125	120	3	ensures	ensure	VERB
issue-3125	120	4	financial	financial	ADJ
issue-3125	120	5	stability	stability	NOUN
issue-3125	120	6	and	and	CCONJ
issue-3125	120	7	prevents	prevent	VERB
issue-3125	120	8	excessive	excessive	ADJ
issue-3125	120	9	debt	debt	NOUN
issue-3125	120	10	accumulation	accumulation	NOUN
issue-3125	120	11	.	.	PUNCT
issue-3125	121	1	the	the	DET
issue-3125	121	2	principle	principle	NOUN
issue-3125	121	3	of	of	ADP
issue-3125	121	4	autonomy	autonomy	NOUN
issue-3125	121	5	signifies	signify	VERB
issue-3125	121	6	that	that	SCONJ
issue-3125	121	7	the	the	DET
issue-3125	121	8	state	state	NOUN
issue-3125	121	9	budget	budget	NOUN
issue-3125	121	10	and	and	CCONJ
issue-3125	121	11	local	local	ADJ
issue-3125	121	12	budgets	budget	NOUN
issue-3125	121	13	function	function	VERB
issue-3125	121	14	independently	independently	ADV
issue-3125	121	15	,	,	PUNCT
issue-3125	121	16	each	each	PRON
issue-3125	121	17	within	within	ADP
issue-3125	121	18	the	the	DET
issue-3125	121	19	limits	limit	NOUN
issue-3125	121	20	of	of	ADP
issue-3125	121	21	its	its	PRON
issue-3125	121	22	respective	respective	ADJ
issue-3125	121	23	powers	power	NOUN
issue-3125	121	24	and	and	CCONJ
issue-3125	121	25	responsibilities	responsibility	NOUN
issue-3125	121	26	.	.	PUNCT
issue-3125	122	1	the	the	DET
issue-3125	122	2	state	state	NOUN
issue-3125	122	3	is	be	AUX
issue-3125	122	4	not	not	PART
issue-3125	122	5	held	hold	VERB
issue-3125	122	6	liable	liable	ADJ
issue-3125	122	7	for	for	ADP
issue-3125	122	8	the	the	DET
issue-3125	122	9	debt	debt	NOUN
issue-3125	122	10	obligations	obligation	NOUN
issue-3125	122	11	of	of	ADP
issue-3125	122	12	local	local	ADJ
issue-3125	122	13	budgets	budget	NOUN
issue-3125	122	14	,	,	PUNCT
issue-3125	122	15	and	and	CCONJ
issue-3125	122	16	local	local	ADJ
issue-3125	122	17	budgets	budget	NOUN
issue-3125	122	18	are	be	AUX
issue-3125	122	19	not	not	PART
issue-3125	122	20	responsible	responsible	ADJ
issue-3125	122	21	for	for	ADP
issue-3125	122	22	those	those	PRON
issue-3125	122	23	of	of	ADP
issue-3125	122	24	the	the	DET
issue-3125	122	25	state	state	NOUN
issue-3125	122	26	.	.	PUNCT
issue-3125	123	1	the	the	DET
issue-3125	123	2	allocation	allocation	NOUN
issue-3125	123	3	of	of	ADP
issue-3125	123	4	revenue	revenue	NOUN
issue-3125	123	5	sources	source	NOUN
issue-3125	123	6	and	and	CCONJ
issue-3125	123	7	the	the	DET
issue-3125	123	8	authority	authority	NOUN
issue-3125	123	9	to	to	PART
issue-3125	123	10	determine	determine	VERB
issue-3125	123	11	expenditures	expenditure	NOUN
issue-3125	123	12	autonomously	autonomously	ADV
issue-3125	123	13	ensure	ensure	VERB
issue-3125	123	14	genuine	genuine	ADJ
issue-3125	123	15	financial	financial	ADJ
issue-3125	123	16	independence	independence	NOUN
issue-3125	123	17	across	across	ADP
issue-3125	123	18	budgetary	budgetary	ADJ
issue-3125	123	19	levels	level	NOUN
issue-3125	123	20	.	.	PUNCT
issue-3125	124	1	the	the	DET
issue-3125	124	2	principle	principle	NOUN
issue-3125	124	3	of	of	ADP
issue-3125	124	4	completeness	completeness	NOUN
issue-3125	124	5	stipulates	stipulate	VERB
issue-3125	124	6	that	that	SCONJ
issue-3125	124	7	all	all	DET
issue-3125	124	8	revenues	revenue	NOUN
issue-3125	124	9	and	and	CCONJ
issue-3125	124	10	expenditures	expenditure	NOUN
issue-3125	124	11	stipulated	stipulate	VERB
issue-3125	124	12	by	by	ADP
issue-3125	124	13	law	law	NOUN
issue-3125	124	14	must	must	AUX
issue-3125	124	15	be	be	AUX
issue-3125	124	16	incorporated	incorporate	VERB
issue-3125	124	17	within	within	ADP
issue-3125	124	18	the	the	DET
issue-3125	124	19	budget	budget	NOUN
issue-3125	124	20	.	.	PUNCT
issue-3125	125	1	it	it	PRON
issue-3125	125	2	is	be	AUX
issue-3125	125	3	imperative	imperative	ADJ
issue-3125	125	4	that	that	SCONJ
issue-3125	125	5	financial	financial	ADJ
issue-3125	125	6	operations	operation	NOUN
issue-3125	125	7	are	be	AUX
issue-3125	125	8	conducted	conduct	VERB
issue-3125	125	9	within	within	ADP
issue-3125	125	10	the	the	DET
issue-3125	125	11	parameters	parameter	NOUN
issue-3125	125	12	of	of	ADP
issue-3125	125	13	the	the	DET
issue-3125	125	14	allocated	allocate	VERB
issue-3125	125	15	budget	budget	NOUN
issue-3125	125	16	.	.	PUNCT
issue-3125	126	1	the	the	DET
issue-3125	126	2	principle	principle	NOUN
issue-3125	126	3	of	of	ADP
issue-3125	126	4	transparency	transparency	NOUN
issue-3125	126	5	in	in	ADP
issue-3125	126	6	financial	financial	ADJ
issue-3125	126	7	activities	activity	NOUN
issue-3125	126	8	is	be	AUX
issue-3125	126	9	guaranteed	guarantee	VERB
issue-3125	126	10	by	by	ADP
issue-3125	126	11	the	the	DET
issue-3125	126	12	observance	observance	NOUN
issue-3125	126	13	of	of	ADP
issue-3125	126	14	this	this	DET
issue-3125	126	15	principle	principle	NOUN
issue-3125	126	16	,	,	PUNCT
issue-3125	126	17	and	and	CCONJ
issue-3125	126	18	it	it	PRON
issue-3125	126	19	prevents	prevent	VERB
issue-3125	126	20	the	the	DET
issue-3125	126	21	creation	creation	NOUN
issue-3125	126	22	of	of	ADP
issue-3125	126	23	extrabudgetary	extrabudgetary	ADJ
issue-3125	126	24	funds	fund	NOUN
issue-3125	126	25	and	and	CCONJ
issue-3125	126	26	hidden	hidden	ADJ
issue-3125	126	27	expenditures	expenditure	NOUN
issue-3125	126	28	.	.	PUNCT
issue-3125	127	1	the	the	DET
issue-3125	127	2	principle	principle	NOUN
issue-3125	127	3	of	of	ADP
issue-3125	127	4	substantiation	substantiation	NOUN
issue-3125	127	5	stipulates	stipulate	VERB
issue-3125	127	6	that	that	SCONJ
issue-3125	127	7	the	the	DET
issue-3125	127	8	budget	budget	NOUN
issue-3125	127	9	must	must	AUX
issue-3125	127	10	be	be	AUX
issue-3125	127	11	founded	found	VERB
issue-3125	127	12	on	on	ADP
issue-3125	127	13	realistic	realistic	ADJ
issue-3125	127	14	macroeconomic	macroeconomic	ADJ
issue-3125	127	15	projections	projection	NOUN
issue-3125	127	16	and	and	CCONJ
issue-3125	127	17	scientifically	scientifically	ADV
issue-3125	127	18	substantiated	substantiate	VERB
issue-3125	127	19	estimates	estimate	NOUN
issue-3125	127	20	of	of	ADP
issue-3125	127	21	revenues	revenue	NOUN
issue-3125	127	22	and	and	CCONJ
issue-3125	127	23	expenditures	expenditure	NOUN
issue-3125	127	24	.	.	PUNCT
issue-3125	128	1	it	it	PRON
issue-3125	128	2	is	be	AUX
issue-3125	128	3	imperative	imperative	ADJ
issue-3125	128	4	that	that	SCONJ
issue-3125	128	5	budget	budget	NOUN
issue-3125	128	6	planning	planning	NOUN
issue-3125	128	7	incorporates	incorporate	VERB
issue-3125	128	8	both	both	PRON
issue-3125	128	9	objective	objective	ADJ
issue-3125	128	10	economic	economic	ADJ
issue-3125	128	11	trends	trend	NOUN
issue-3125	128	12	and	and	CCONJ
issue-3125	128	13	social	social	ADJ
issue-3125	128	14	needs	need	NOUN
issue-3125	128	15	,	,	PUNCT
issue-3125	128	16	thereby	thereby	ADV
issue-3125	128	17	ensuring	ensure	VERB
issue-3125	128	18	both	both	CCONJ
issue-3125	128	19	feasibility	feasibility	NOUN
issue-3125	128	20	and	and	CCONJ
issue-3125	128	21	implementability	implementability	NOUN
issue-3125	128	22	.	.	PUNCT
issue-3125	129	1	the	the	DET
issue-3125	129	2	principle	principle	NOUN
issue-3125	129	3	of	of	ADP
issue-3125	129	4	efficiency	efficiency	NOUN
issue-3125	129	5	and	and	CCONJ
issue-3125	129	6	effectiveness	effectiveness	NOUN
issue-3125	129	7	require	require	VERB
issue-3125	129	8	participants	participant	NOUN
issue-3125	129	9	in	in	ADP
issue-3125	129	10	the	the	DET
issue-3125	129	11	budget	budget	NOUN
issue-3125	129	12	process	process	NOUN
issue-3125	129	13	to	to	PART
issue-3125	129	14	achieve	achieve	VERB
issue-3125	129	15	maximum	maximum	ADJ
issue-3125	129	16	results	result	NOUN
issue-3125	129	17	with	with	ADP
issue-3125	129	18	minimum	minimum	ADJ
issue-3125	129	19	expenditure	expenditure	NOUN
issue-3125	129	20	of	of	ADP
issue-3125	129	21	resources	resource	NOUN
issue-3125	129	22	.	.	PUNCT
issue-3125	130	1	this	this	PRON
issue-3125	130	2	involves	involve	VERB
issue-3125	130	3	ensuring	ensure	VERB
issue-3125	130	4	the	the	DET
issue-3125	130	5	productive	productive	ADJ
issue-3125	130	6	use	use	NOUN
issue-3125	130	7	of	of	ADP
issue-3125	130	8	funds	fund	NOUN
issue-3125	130	9	and	and	CCONJ
issue-3125	130	10	achieving	achieve	VERB
issue-3125	130	11	specific	specific	ADJ
issue-3125	130	12	,	,	PUNCT
issue-3125	130	13	measurable	measurable	ADJ
issue-3125	130	14	outcomes	outcome	NOUN
issue-3125	130	15	in	in	ADP
issue-3125	130	16	the	the	DET
issue-3125	130	17	provision	provision	NOUN
issue-3125	130	18	of	of	ADP
issue-3125	130	19	public	public	ADJ
issue-3125	130	20	services	service	NOUN
issue-3125	130	21	.	.	PUNCT
issue-3125	131	1	implementing	implement	VERB
issue-3125	131	2	this	this	DET
issue-3125	131	3	principle	principle	NOUN
issue-3125	131	4	involves	involve	VERB
issue-3125	131	5	adopting	adopt	VERB
issue-3125	131	6	modern	modern	ADJ
issue-3125	131	7	approaches	approach	NOUN
issue-3125	131	8	to	to	ADP
issue-3125	131	9	public	public	ADJ
issue-3125	131	10	financial	financial	ADJ
issue-3125	131	11	management	management	NOUN
issue-3125	131	12	,	,	PUNCT
issue-3125	131	13	such	such	ADJ
issue-3125	131	14	as	as	ADP
issue-3125	131	15	evaluating	evaluate	VERB
issue-3125	131	16	the	the	DET
issue-3125	131	17	performance	performance	NOUN
issue-3125	131	18	of	of	ADP
issue-3125	131	19	budgetary	budgetary	ADJ
issue-3125	131	20	programmes	programme	NOUN
issue-3125	131	21	.	.	PUNCT
issue-3125	132	1	the	the	DET
issue-3125	132	2	principle	principle	NOUN
issue-3125	132	3	of	of	ADP
issue-3125	132	4	subsidiarity	subsidiarity	NOUN
issue-3125	132	5	governs	govern	VERB
issue-3125	132	6	the	the	DET
issue-3125	132	7	division	division	NOUN
issue-3125	132	8	of	of	ADP
issue-3125	132	9	expenditures	expenditure	NOUN
issue-3125	132	10	between	between	ADP
issue-3125	132	11	the	the	DET
issue-3125	132	12	state	state	NOUN
issue-3125	132	13	and	and	CCONJ
issue-3125	132	14	local	local	ADJ
issue-3125	132	15	budgets	budget	NOUN
issue-3125	132	16	according	accord	VERB
issue-3125	132	17	to	to	ADP
issue-3125	132	18	the	the	DET
issue-3125	132	19	proximity	proximity	NOUN
issue-3125	132	20	of	of	ADP
issue-3125	132	21	public	public	ADJ
issue-3125	132	22	services	service	NOUN
issue-3125	132	23	to	to	ADP
issue-3125	132	24	their	their	PRON
issue-3125	132	25	recipients	recipient	NOUN
issue-3125	132	26	.	.	PUNCT
issue-3125	133	1	consequently	consequently	ADV
issue-3125	133	2	,	,	PUNCT
issue-3125	133	3	the	the	DET
issue-3125	133	4	delivery	delivery	NOUN
issue-3125	133	5	of	of	ADP
issue-3125	133	6	services	service	NOUN
issue-3125	133	7	that	that	PRON
issue-3125	133	8	can	can	AUX
issue-3125	133	9	be	be	AUX
issue-3125	133	10	most	most	ADV
issue-3125	133	11	effectively	effectively	ADV
issue-3125	133	12	administered	administer	VERB
issue-3125	133	13	at	at	ADP
issue-3125	133	14	the	the	DET
issue-3125	133	15	local	local	ADJ
issue-3125	133	16	level	level	NOUN
issue-3125	133	17	should	should	AUX
issue-3125	133	18	be	be	AUX
issue-3125	133	19	financed	finance	VERB
issue-3125	133	20	from	from	ADP
issue-3125	133	21	local	local	ADJ
issue-3125	133	22	budgets	budget	NOUN
issue-3125	133	23	.	.	PUNCT
issue-3125	134	1	the	the	DET
issue-3125	134	2	subsidiarity	subsidiarity	NOUN
issue-3125	134	3	principle	principle	NOUN
issue-3125	134	4	constitutes	constitute	VERB
issue-3125	134	5	a	a	DET
issue-3125	134	6	fundamental	fundamental	ADJ
issue-3125	134	7	cornerstone	cornerstone	NOUN
issue-3125	134	8	of	of	ADP
issue-3125	134	9	fiscal	fiscal	ADJ
issue-3125	134	10	decentralisation	decentralisation	NOUN
issue-3125	134	11	,	,	PUNCT
issue-3125	134	12	thereby	thereby	ADV
issue-3125	134	13	enhancing	enhance	VERB
issue-3125	134	14	the	the	DET
issue-3125	134	15	quality	quality	NOUN
issue-3125	134	16	of	of	ADP
issue-3125	134	17	governance	governance	NOUN
issue-3125	134	18	at	at	ADP
issue-3125	134	19	the	the	DET
issue-3125	134	20	local	local	ADJ
issue-3125	134	21	level	level	NOUN
issue-3125	134	22	.	.	PUNCT
issue-3125	135	1	the	the	DET
issue-3125	135	2	principle	principle	NOUN
issue-3125	135	3	of	of	ADP
issue-3125	135	4	targeted	target	VERB
issue-3125	135	5	use	use	NOUN
issue-3125	135	6	of	of	ADP
issue-3125	135	7	budgetary	budgetary	ADJ
issue-3125	135	8	funds	fund	NOUN
issue-3125	135	9	stipulates	stipulate	VERB
issue-3125	135	10	that	that	SCONJ
issue-3125	135	11	financial	financial	ADJ
issue-3125	135	12	resources	resource	NOUN
issue-3125	135	13	must	must	AUX
issue-3125	135	14	be	be	AUX
issue-3125	135	15	expended	expend	VERB
issue-3125	135	16	exclusively	exclusively	ADV
issue-3125	135	17	for	for	ADP
issue-3125	135	18	the	the	DET
issue-3125	135	19	purposes	purpose	NOUN
issue-3125	135	20	delineated	delineate	VERB
issue-3125	135	21	in	in	ADP
issue-3125	135	22	the	the	DET
issue-3125	135	23	budgetary	budgetary	ADJ
issue-3125	135	24	appropriations	appropriation	NOUN
issue-3125	135	25	.	.	PUNCT
issue-3125	136	1	the	the	DET
issue-3125	136	2	adherence	adherence	NOUN
issue-3125	136	3	to	to	ADP
issue-3125	136	4	this	this	DET
issue-3125	136	5	principle	principle	NOUN
issue-3125	136	6	is	be	AUX
issue-3125	136	7	facilitated	facilitate	VERB
issue-3125	136	8	by	by	ADP
issue-3125	136	9	meticulous	meticulous	ADJ
issue-3125	136	10	expenditure	expenditure	NOUN
issue-3125	136	11	planning	planning	NOUN
issue-3125	136	12	within	within	ADP
issue-3125	136	13	budget	budget	NOUN
issue-3125	136	14	programmes	programme	NOUN
issue-3125	136	15	and	and	CCONJ
issue-3125	136	16	treasury	treasury	NOUN
issue-3125	136	17	control	control	NOUN
issue-3125	136	18	over	over	ADP
issue-3125	136	19	each	each	DET
issue-3125	136	20	transaction	transaction	NOUN
issue-3125	136	21	.	.	PUNCT
issue-3125	137	1	this	this	DET
issue-3125	137	2	approach	approach	NOUN
issue-3125	137	3	is	be	AUX
issue-3125	137	4	intended	intend	VERB
issue-3125	137	5	to	to	PART
issue-3125	137	6	mitigate	mitigate	VERB
issue-3125	137	7	the	the	DET
issue-3125	137	8	risks	risk	NOUN
issue-3125	137	9	of	of	ADP
issue-3125	137	10	misallocation	misallocation	NOUN
issue-3125	137	11	and	and	CCONJ
issue-3125	137	12	inefficient	inefficient	ADJ
issue-3125	137	13	use	use	NOUN
issue-3125	137	14	of	of	ADP
issue-3125	137	15	public	public	ADJ
issue-3125	137	16	funds	fund	NOUN
issue-3125	137	17	.	.	PUNCT
issue-3125	138	1	the	the	DET
issue-3125	138	2	principle	principle	NOUN
issue-3125	138	3	of	of	ADP
issue-3125	138	4	fairness	fairness	NOUN
issue-3125	138	5	and	and	CCONJ
issue-3125	138	6	impartiality	impartiality	NOUN
issue-3125	138	7	establishes	establish	VERB
issue-3125	138	8	that	that	SCONJ
issue-3125	138	9	the	the	DET
issue-3125	138	10	distribution	distribution	NOUN
issue-3125	138	11	of	of	ADP
issue-3125	138	12	public	public	ADJ
issue-3125	138	13	wealth	wealth	NOUN
issue-3125	138	14	,	,	PUNCT
issue-3125	138	15	the	the	DET
issue-3125	138	16	imposition	imposition	NOUN
issue-3125	138	17	of	of	ADP
issue-3125	138	18	tax	tax	NOUN
issue-3125	138	19	burdens	burden	NOUN
issue-3125	138	20	,	,	PUNCT
issue-3125	138	21	and	and	CCONJ
issue-3125	138	22	budgetary	budgetary	ADJ
issue-3125	138	23	expenditures	expenditure	NOUN
issue-3125	138	24	must	must	AUX
issue-3125	138	25	be	be	AUX
issue-3125	138	26	carried	carry	VERB
issue-3125	138	27	out	out	ADP
issue-3125	138	28	on	on	ADP
issue-3125	138	29	the	the	DET
issue-3125	138	30	basis	basis	NOUN
issue-3125	138	31	of	of	ADP
issue-3125	138	32	equality	equality	NOUN
issue-3125	138	33	and	and	CCONJ
issue-3125	138	34	non	non	NOUN
issue-3125	138	35	-	-	NOUN
issue-3125	138	36	discrimination	discrimination	NOUN
issue-3125	138	37	.	.	PUNCT
issue-3125	139	1	the	the	DET
issue-3125	139	2	state	state	NOUN
issue-3125	139	3	is	be	AUX
issue-3125	139	4	obligated	obligate	VERB
issue-3125	139	5	to	to	PART
issue-3125	139	6	guarantee	guarantee	VERB
issue-3125	139	7	compliance	compliance	NOUN
issue-3125	139	8	with	with	ADP
issue-3125	139	9	fundamental	fundamental	ADJ
issue-3125	139	10	social	social	ADJ
issue-3125	139	11	standards	standard	NOUN
issue-3125	139	12	,	,	PUNCT
issue-3125	139	13	irrespective	irrespective	ADV
issue-3125	139	14	of	of	ADP
issue-3125	139	15	an	an	DET
issue-3125	139	16	individual	individual	NOUN
issue-3125	139	17	's	's	PART
issue-3125	139	18	place	place	NOUN
issue-3125	139	19	of	of	ADP
issue-3125	139	20	residence	residence	NOUN
issue-3125	139	21	.	.	PUNCT
issue-3125	140	1	furthermore	furthermore	ADV
issue-3125	140	2	,	,	PUNCT
issue-3125	140	3	the	the	DET
issue-3125	140	4	tax	tax	NOUN
issue-3125	140	5	system	system	NOUN
issue-3125	140	6	should	should	AUX
issue-3125	140	7	be	be	AUX
issue-3125	140	8	progressive	progressive	ADJ
issue-3125	140	9	and	and	CCONJ
issue-3125	140	10	economically	economically	ADV
issue-3125	140	11	substantiated	substantiate	VERB
issue-3125	140	12	.	.	PUNCT
issue-3125	141	1	the	the	DET
issue-3125	141	2	principle	principle	NOUN
issue-3125	141	3	of	of	ADP
issue-3125	141	4	publicity	publicity	NOUN
issue-3125	141	5	and	and	CCONJ
issue-3125	141	6	transparency	transparency	NOUN
issue-3125	141	7	requires	require	VERB
issue-3125	141	8	information	information	NOUN
issue-3125	141	9	to	to	PART
issue-3125	141	10	be	be	AUX
issue-3125	141	11	open	open	ADJ
issue-3125	141	12	at	at	ADP
issue-3125	141	13	all	all	DET
issue-3125	141	14	stages	stage	NOUN
issue-3125	141	15	of	of	ADP
issue-3125	141	16	the	the	DET
issue-3125	141	17	budgetary	budgetary	ADJ
issue-3125	141	18	process	process	NOUN
issue-3125	141	19	,	,	PUNCT
issue-3125	141	20	from	from	ADP
issue-3125	141	21	the	the	DET
issue-3125	141	22	drafting	drafting	NOUN
issue-3125	141	23	and	and	CCONJ
issue-3125	141	24	consideration	consideration	NOUN
issue-3125	141	25	of	of	ADP
issue-3125	141	26	the	the	DET
issue-3125	141	27	budget	budget	NOUN
issue-3125	141	28	to	to	ADP
issue-3125	141	29	its	its	PRON
issue-3125	141	30	execution	execution	NOUN
issue-3125	141	31	and	and	CCONJ
issue-3125	141	32	reporting	reporting	NOUN
issue-3125	141	33	.	.	PUNCT
issue-3125	142	1	publishing	publish	VERB
issue-3125	142	2	budget	budget	NOUN
issue-3125	142	3	documents	document	NOUN
issue-3125	142	4	,	,	PUNCT
issue-3125	142	5	providing	provide	VERB
issue-3125	142	6	open	open	ADJ
issue-3125	142	7	access	access	NOUN
issue-3125	142	8	to	to	ADP
issue-3125	142	9	data	datum	NOUN
issue-3125	142	10	on	on	ADP
issue-3125	142	11	public	public	ADJ
issue-3125	142	12	finances	finance	NOUN
issue-3125	142	13	and	and	CCONJ
issue-3125	142	14	holding	hold	VERB
issue-3125	142	15	consultations	consultation	NOUN
issue-3125	142	16	and	and	CCONJ
issue-3125	142	17	public	public	ADJ
issue-3125	142	18	hearings	hearing	NOUN
issue-3125	142	19	enhances	enhance	VERB
issue-3125	142	20	public	public	ADJ
issue-3125	142	21	trust	trust	NOUN
issue-3125	142	22	,	,	PUNCT
issue-3125	142	23	strengthens	strengthen	VERB
issue-3125	142	24	governmental	governmental	ADJ
issue-3125	142	25	accountability	accountability	NOUN
issue-3125	142	26	and	and	CCONJ
issue-3125	142	27	helps	help	VERB
issue-3125	142	28	prevent	prevent	VERB
issue-3125	142	29	corruption	corruption	NOUN
issue-3125	142	30	.	.	PUNCT
issue-3125	143	1	adherence	adherence	NOUN
issue-3125	143	2	to	to	ADP
issue-3125	143	3	these	these	DET
issue-3125	143	4	principles	principle	NOUN
issue-3125	143	5	establishes	establish	VERB
issue-3125	143	6	the	the	DET
issue-3125	143	7	normative	normative	ADJ
issue-3125	143	8	and	and	CCONJ
issue-3125	143	9	institutional	institutional	ADJ
issue-3125	143	10	foundations	foundation	NOUN
issue-3125	143	11	for	for	ADP
issue-3125	143	12	the	the	DET
issue-3125	143	13	lawful	lawful	ADJ
issue-3125	143	14	,	,	PUNCT
issue-3125	143	15	rational	rational	ADJ
issue-3125	143	16	,	,	PUNCT
issue-3125	143	17	and	and	CCONJ
issue-3125	143	18	efficient	efficient	ADJ
issue-3125	143	19	utilisation	utilisation	NOUN
issue-3125	143	20	of	of	ADP
issue-3125	143	21	budgetary	budgetary	ADJ
issue-3125	143	22	funds	fund	NOUN
issue-3125	143	23	.	.	PUNCT
issue-3125	144	1	the	the	DET
issue-3125	144	2	primary	primary	ADJ
issue-3125	144	3	function	function	NOUN
issue-3125	144	4	of	of	ADP
issue-3125	144	5	the	the	DET
issue-3125	144	6	state	state	NOUN
issue-3125	144	7	is	be	AUX
issue-3125	144	8	to	to	PART
issue-3125	144	9	ensure	ensure	VERB
issue-3125	144	10	a	a	DET
issue-3125	144	11	balance	balance	NOUN
issue-3125	144	12	between	between	ADP
issue-3125	144	13	societal	societal	ADJ
issue-3125	144	14	needs	need	NOUN
issue-3125	144	15	and	and	CCONJ
issue-3125	144	16	the	the	DET
issue-3125	144	17	financial	financial	ADJ
issue-3125	144	18	capacity	capacity	NOUN
issue-3125	144	19	of	of	ADP
issue-3125	144	20	the	the	DET
issue-3125	144	21	state	state	NOUN
issue-3125	144	22	,	,	PUNCT
issue-3125	144	23	between	between	ADP
issue-3125	144	24	the	the	DET
issue-3125	144	25	centralisation	centralisation	NOUN
issue-3125	144	26	and	and	CCONJ
issue-3125	144	27	decentralisation	decentralisation	NOUN
issue-3125	144	28	of	of	ADP
issue-3125	144	29	resources	resource	NOUN
issue-3125	144	30	,	,	PUNCT
issue-3125	144	31	and	and	CCONJ
issue-3125	144	32	between	between	ADP
issue-3125	144	33	control	control	NOUN
issue-3125	144	34	and	and	CCONJ
issue-3125	144	35	flexibility	flexibility	NOUN
issue-3125	144	36	in	in	ADP
issue-3125	144	37	budgetary	budgetary	ADJ
issue-3125	144	38	policy	policy	NOUN
issue-3125	144	39	.	.	PUNCT
issue-3125	145	1	m.	m.	NOUN
issue-3125	145	2	l.	l.	PROPN
issue-3125	145	3	shvaiko	shvaiko	PROPN
issue-3125	145	4	rightly	rightly	ADV
issue-3125	145	5	emphasises	emphasise	VERB
issue-3125	145	6	that	that	SCONJ
issue-3125	145	7	the	the	DET
issue-3125	145	8	level	level	NOUN
issue-3125	145	9	of	of	ADP
issue-3125	145	10	organisation	organisation	NOUN
issue-3125	145	11	and	and	CCONJ
issue-3125	145	12	balance	balance	NOUN
issue-3125	145	13	within	within	ADP
issue-3125	145	14	the	the	DET
issue-3125	145	15	state	state	NOUN
issue-3125	145	16	's	's	PART
issue-3125	145	17	"	"	PUNCT
issue-3125	145	18	financial	financial	ADJ
issue-3125	145	19	system	system	NOUN
issue-3125	145	20	"	"	PUNCT
issue-3125	145	21	determines	determine	VERB
issue-3125	145	22	its	its	PRON
issue-3125	145	23	ability	ability	NOUN
issue-3125	145	24	to	to	PART
issue-3125	145	25	implement	implement	VERB
issue-3125	145	26	internal	internal	ADJ
issue-3125	145	27	and	and	CCONJ
issue-3125	145	28	external	external	ADJ
issue-3125	145	29	policy	policy	NOUN
issue-3125	145	30	and	and	CCONJ
issue-3125	145	31	to	to	PART
issue-3125	145	32	achieve	achieve	VERB
issue-3125	145	33	strategic	strategic	ADJ
issue-3125	145	34	development	development	NOUN
issue-3125	145	35	goals	goal	NOUN
issue-3125	145	36	.	.	PUNCT
issue-3125	146	1	it	it	PRON
issue-3125	146	2	is	be	AUX
issue-3125	146	3	therefore	therefore	ADV
issue-3125	146	4	vital	vital	ADJ
issue-3125	146	5	to	to	PART
issue-3125	146	6	ensure	ensure	VERB
issue-3125	146	7	effective	effective	ADJ
issue-3125	146	8	management	management	NOUN
issue-3125	146	9	of	of	ADP
issue-3125	146	10	budgetary	budgetary	ADJ
issue-3125	146	11	funds	fund	NOUN
issue-3125	146	12	if	if	SCONJ
issue-3125	146	13	the	the	DET
issue-3125	146	14	state	state	NOUN
issue-3125	146	15	is	be	AUX
issue-3125	146	16	to	to	PART
issue-3125	146	17	achieve	achieve	VERB
issue-3125	146	18	successful	successful	ADJ
issue-3125	146	19	performance	performance	NOUN
issue-3125	146	20	(	(	PUNCT
issue-3125	146	21	shvaiko	shvaiko	NOUN
issue-3125	146	22	,	,	PUNCT
issue-3125	146	23	2019	2019	NUM
issue-3125	146	24	)	)	PUNCT
issue-3125	146	25	.	.	PUNCT
issue-3125	147	1	baltic	baltic	PROPN
issue-3125	147	2	journal	journal	PROPN
issue-3125	147	3	of	of	ADP
issue-3125	147	4	economic	economic	ADJ
issue-3125	147	5	studies	study	NOUN
issue-3125	147	6	250	250	NUM
issue-3125	147	7	vol	vol	NOUN
issue-3125	147	8	.	.	PUNCT
issue-3125	147	9	11	11	NUM
issue-3125	147	10	no	no	NOUN
issue-3125	147	11	.	.	NOUN
issue-3125	147	12	5	5	NUM
issue-3125	147	13	,	,	PUNCT
issue-3125	147	14	2025	2025	NUM
issue-3125	147	15	5	5	NUM
issue-3125	147	16	.	.	PUNCT
issue-3125	148	1	priorities	priority	NOUN
issue-3125	148	2	and	and	CCONJ
issue-3125	148	3	contemporary	contemporary	ADJ
issue-3125	148	4	trends	trend	NOUN
issue-3125	148	5	in	in	ADP
issue-3125	148	6	the	the	DET
issue-3125	148	7	use	use	NOUN
issue-3125	148	8	of	of	ADP
issue-3125	148	9	budgetary	budgetary	ADJ
issue-3125	148	10	funds	fund	NOUN
issue-3125	148	11	a	a	DET
issue-3125	148	12	thorough	thorough	ADJ
issue-3125	148	13	examination	examination	NOUN
issue-3125	148	14	of	of	ADP
issue-3125	148	15	the	the	DET
issue-3125	148	16	configuration	configuration	NOUN
issue-3125	148	17	and	and	CCONJ
issue-3125	148	18	operation	operation	NOUN
issue-3125	148	19	of	of	ADP
issue-3125	148	20	budgetary	budgetary	ADJ
issue-3125	148	21	expenditures	expenditure	NOUN
issue-3125	148	22	enables	enable	VERB
issue-3125	148	23	the	the	DET
issue-3125	148	24	identification	identification	NOUN
issue-3125	148	25	of	of	ADP
issue-3125	148	26	the	the	DET
issue-3125	148	27	manner	manner	NOUN
issue-3125	148	28	in	in	ADP
issue-3125	148	29	which	which	PRON
issue-3125	148	30	budgetary	budgetary	ADJ
issue-3125	148	31	funds	fund	NOUN
issue-3125	148	32	facilitate	facilitate	VERB
issue-3125	148	33	the	the	DET
issue-3125	148	34	execution	execution	NOUN
issue-3125	148	35	of	of	ADP
issue-3125	148	36	diverse	diverse	ADJ
issue-3125	148	37	state	state	NOUN
issue-3125	148	38	functions	function	NOUN
issue-3125	148	39	,	,	PUNCT
issue-3125	148	40	in	in	ADP
issue-3125	148	41	addition	addition	NOUN
issue-3125	148	42	to	to	ADP
issue-3125	148	43	the	the	DET
issue-3125	148	44	delineation	delineation	NOUN
issue-3125	148	45	of	of	ADP
issue-3125	148	46	fiscal	fiscal	ADJ
issue-3125	148	47	policy	policy	NOUN
issue-3125	148	48	priorities	priority	NOUN
issue-3125	148	49	.	.	PUNCT
issue-3125	149	1	in	in	ADP
issue-3125	149	2	ukraine	ukraine	NOUN
issue-3125	149	3	,	,	PUNCT
issue-3125	149	4	throughout	throughout	ADP
issue-3125	149	5	the	the	DET
issue-3125	149	6	2010s	2010s	NUM
issue-3125	149	7	,	,	PUNCT
issue-3125	149	8	the	the	DET
issue-3125	149	9	largest	large	ADJ
issue-3125	149	10	share	share	NOUN
issue-3125	149	11	of	of	ADP
issue-3125	149	12	consolidated	consolidated	ADJ
issue-3125	149	13	budget	budget	NOUN
issue-3125	149	14	expenditures	expenditure	NOUN
issue-3125	149	15	consistently	consistently	ADV
issue-3125	149	16	belonged	belong	VERB
issue-3125	149	17	to	to	ADP
issue-3125	149	18	the	the	DET
issue-3125	149	19	socio	socio	NOUN
issue-3125	149	20	-	-	PUNCT
issue-3125	149	21	humanitarian	humanitarian	ADJ
issue-3125	149	22	sphere	sphere	NOUN
issue-3125	149	23	,	,	PUNCT
issue-3125	149	24	particularly	particularly	ADV
issue-3125	149	25	education	education	NOUN
issue-3125	149	26	,	,	PUNCT
issue-3125	149	27	healthcare	healthcare	PROPN
issue-3125	149	28	,	,	PUNCT
issue-3125	149	29	social	social	ADJ
issue-3125	149	30	protection	protection	NOUN
issue-3125	149	31	and	and	CCONJ
issue-3125	149	32	social	social	ADJ
issue-3125	149	33	security	security	NOUN
issue-3125	149	34	,	,	PUNCT
issue-3125	149	35	culture	culture	NOUN
issue-3125	149	36	,	,	PUNCT
issue-3125	149	37	and	and	CCONJ
issue-3125	149	38	sports	sport	NOUN
issue-3125	149	39	.	.	PUNCT
issue-3125	150	1	collectively	collectively	ADV
issue-3125	150	2	,	,	PUNCT
issue-3125	150	3	these	these	DET
issue-3125	150	4	domains	domain	NOUN
issue-3125	150	5	accounted	account	VERB
issue-3125	150	6	for	for	ADP
issue-3125	150	7	over	over	ADP
issue-3125	150	8	50	50	NUM
issue-3125	150	9	%	%	NOUN
issue-3125	150	10	of	of	ADP
issue-3125	150	11	all	all	DET
issue-3125	150	12	budgetary	budgetary	ADJ
issue-3125	150	13	outlays	outlay	NOUN
issue-3125	150	14	,	,	PUNCT
issue-3125	150	15	exhibiting	exhibit	VERB
issue-3125	150	16	fluctuations	fluctuation	NOUN
issue-3125	150	17	within	within	ADP
issue-3125	150	18	the	the	DET
issue-3125	150	19	range	range	NOUN
issue-3125	150	20	of	of	ADP
issue-3125	150	21	approximately	approximately	ADV
issue-3125	150	22	53	53	NUM
issue-3125	150	23	%	%	NOUN
issue-3125	150	24	to	to	PART
issue-3125	150	25	64	64	NUM
issue-3125	150	26	%	%	NOUN
issue-3125	150	27	(	(	PUNCT
issue-3125	150	28	lunina	lunina	PROPN
issue-3125	150	29	&	&	CCONJ
issue-3125	150	30	bondaruk	bondaruk	PROPN
issue-3125	150	31	,	,	PUNCT
issue-3125	150	32	2019	2019	NUM
issue-3125	150	33	)	)	PUNCT
issue-3125	150	34	.	.	PUNCT
issue-3125	151	1	the	the	DET
issue-3125	151	2	allocation	allocation	NOUN
issue-3125	151	3	of	of	ADP
issue-3125	151	4	expenditure	expenditure	NOUN
issue-3125	151	5	indicates	indicate	VERB
issue-3125	151	6	the	the	DET
issue-3125	151	7	priority	priority	NOUN
issue-3125	151	8	assigned	assign	VERB
issue-3125	151	9	to	to	ADP
issue-3125	151	10	the	the	DET
issue-3125	151	11	state	state	NOUN
issue-3125	151	12	's	's	PART
issue-3125	151	13	social	social	ADJ
issue-3125	151	14	function	function	NOUN
issue-3125	151	15	and	and	CCONJ
issue-3125	151	16	the	the	DET
issue-3125	151	17	orientation	orientation	NOUN
issue-3125	151	18	of	of	ADP
issue-3125	151	19	fiscal	fiscal	ADJ
issue-3125	151	20	policy	policy	NOUN
issue-3125	151	21	towards	towards	ADP
issue-3125	151	22	supporting	support	VERB
issue-3125	151	23	and	and	CCONJ
issue-3125	151	24	developing	develop	VERB
issue-3125	151	25	human	human	ADJ
issue-3125	151	26	capital	capital	NOUN
issue-3125	151	27	.	.	PUNCT
issue-3125	152	1	within	within	ADP
issue-3125	152	2	the	the	DET
issue-3125	152	3	socio	socio	NOUN
issue-3125	152	4	-	-	PUNCT
issue-3125	152	5	humanitarian	humanitarian	ADJ
issue-3125	152	6	expenditure	expenditure	NOUN
issue-3125	152	7	category	category	NOUN
issue-3125	152	8	,	,	PUNCT
issue-3125	152	9	the	the	DET
issue-3125	152	10	largest	large	ADJ
issue-3125	152	11	volume	volume	NOUN
issue-3125	152	12	of	of	ADP
issue-3125	152	13	resources	resource	NOUN
issue-3125	152	14	was	be	AUX
issue-3125	152	15	allocated	allocate	VERB
issue-3125	152	16	to	to	ADP
issue-3125	152	17	education	education	NOUN
issue-3125	152	18	,	,	PUNCT
issue-3125	152	19	which	which	PRON
issue-3125	152	20	reflects	reflect	VERB
issue-3125	152	21	the	the	DET
issue-3125	152	22	constitutional	constitutional	ADJ
issue-3125	152	23	obligation	obligation	NOUN
issue-3125	152	24	of	of	ADP
issue-3125	152	25	the	the	DET
issue-3125	152	26	state	state	NOUN
issue-3125	152	27	to	to	PART
issue-3125	152	28	ensure	ensure	VERB
issue-3125	152	29	the	the	DET
issue-3125	152	30	accessibility	accessibility	NOUN
issue-3125	152	31	and	and	CCONJ
issue-3125	152	32	quality	quality	NOUN
issue-3125	152	33	of	of	ADP
issue-3125	152	34	educational	educational	ADJ
issue-3125	152	35	services	service	NOUN
issue-3125	152	36	.	.	PUNCT
issue-3125	153	1	healthcare	healthcare	NOUN
issue-3125	153	2	and	and	CCONJ
issue-3125	153	3	social	social	ADJ
issue-3125	153	4	protection	protection	NOUN
issue-3125	153	5	expenditures	expenditure	NOUN
issue-3125	153	6	also	also	ADV
issue-3125	153	7	constitute	constitute	VERB
issue-3125	153	8	key	key	ADJ
issue-3125	153	9	components	component	NOUN
issue-3125	153	10	,	,	PUNCT
issue-3125	153	11	including	include	VERB
issue-3125	153	12	financing	finance	VERB
issue-3125	153	13	to	to	PART
issue-3125	153	14	cover	cover	VERB
issue-3125	153	15	the	the	DET
issue-3125	153	16	deficit	deficit	NOUN
issue-3125	153	17	of	of	ADP
issue-3125	153	18	the	the	DET
issue-3125	153	19	pension	pension	NOUN
issue-3125	153	20	fund	fund	NOUN
issue-3125	153	21	.	.	PUNCT
issue-3125	154	1	it	it	PRON
issue-3125	154	2	is	be	AUX
issue-3125	154	3	through	through	ADP
issue-3125	154	4	such	such	ADJ
issue-3125	154	5	expenditures	expenditure	NOUN
issue-3125	154	6	that	that	SCONJ
issue-3125	154	7	the	the	DET
issue-3125	154	8	state	state	NOUN
issue-3125	154	9	is	be	AUX
issue-3125	154	10	able	able	ADJ
issue-3125	154	11	to	to	PART
issue-3125	154	12	ensure	ensure	VERB
issue-3125	154	13	fundamental	fundamental	ADJ
issue-3125	154	14	social	social	ADJ
issue-3125	154	15	standards	standard	NOUN
issue-3125	154	16	,	,	PUNCT
issue-3125	154	17	including	include	VERB
issue-3125	154	18	pension	pension	NOUN
issue-3125	154	19	payments	payment	NOUN
issue-3125	154	20	,	,	PUNCT
issue-3125	154	21	social	social	ADJ
issue-3125	154	22	benefits	benefit	NOUN
issue-3125	154	23	,	,	PUNCT
issue-3125	154	24	access	access	NOUN
issue-3125	154	25	to	to	ADP
issue-3125	154	26	medical	medical	ADJ
issue-3125	154	27	services	service	NOUN
issue-3125	154	28	,	,	PUNCT
issue-3125	154	29	and	and	CCONJ
issue-3125	154	30	other	other	ADJ
issue-3125	154	31	elements	element	NOUN
issue-3125	154	32	of	of	ADP
issue-3125	154	33	social	social	ADJ
issue-3125	154	34	welfare	welfare	NOUN
issue-3125	154	35	(	(	PUNCT
issue-3125	154	36	ventsel	ventsel	NOUN
issue-3125	154	37	,	,	PUNCT
issue-3125	154	38	2020	2020	NUM
issue-3125	154	39	)	)	PUNCT
issue-3125	154	40	.	.	PUNCT
issue-3125	155	1	a	a	DET
issue-3125	155	2	considerable	considerable	ADJ
issue-3125	155	3	proportion	proportion	NOUN
issue-3125	155	4	of	of	ADP
issue-3125	155	5	the	the	DET
issue-3125	155	6	budget	budget	NOUN
issue-3125	155	7	is	be	AUX
issue-3125	155	8	allocated	allocate	VERB
issue-3125	155	9	to	to	ADP
issue-3125	155	10	the	the	DET
issue-3125	155	11	implementation	implementation	NOUN
issue-3125	155	12	of	of	ADP
issue-3125	155	13	economic	economic	ADJ
issue-3125	155	14	functions	function	NOUN
issue-3125	155	15	,	,	PUNCT
issue-3125	155	16	encompassing	encompass	VERB
issue-3125	155	17	financing	financing	NOUN
issue-3125	155	18	for	for	ADP
issue-3125	155	19	industry	industry	NOUN
issue-3125	155	20	,	,	PUNCT
issue-3125	155	21	agriculture	agriculture	NOUN
issue-3125	155	22	,	,	PUNCT
issue-3125	155	23	infrastructure	infrastructure	NOUN
issue-3125	155	24	projects	project	NOUN
issue-3125	155	25	,	,	PUNCT
issue-3125	155	26	innovation	innovation	NOUN
issue-3125	155	27	,	,	PUNCT
issue-3125	155	28	and	and	CCONJ
issue-3125	155	29	regional	regional	ADJ
issue-3125	155	30	development	development	NOUN
issue-3125	155	31	.	.	PUNCT
issue-3125	156	1	despite	despite	SCONJ
issue-3125	156	2	their	their	PRON
issue-3125	156	3	tendency	tendency	NOUN
issue-3125	156	4	to	to	PART
issue-3125	156	5	be	be	AUX
issue-3125	156	6	comparatively	comparatively	ADV
issue-3125	156	7	minor	minor	ADJ
issue-3125	156	8	in	in	ADP
issue-3125	156	9	relation	relation	NOUN
issue-3125	156	10	to	to	ADP
issue-3125	156	11	social	social	ADJ
issue-3125	156	12	expenditures	expenditure	NOUN
issue-3125	156	13	,	,	PUNCT
issue-3125	156	14	the	the	DET
issue-3125	156	15	role	role	NOUN
issue-3125	156	16	of	of	ADP
issue-3125	156	17	these	these	DET
issue-3125	156	18	expenditures	expenditure	NOUN
issue-3125	156	19	in	in	ADP
issue-3125	156	20	ensuring	ensure	VERB
issue-3125	156	21	economic	economic	ADJ
issue-3125	156	22	growth	growth	NOUN
issue-3125	156	23	and	and	CCONJ
issue-3125	156	24	modernisation	modernisation	NOUN
issue-3125	156	25	is	be	AUX
issue-3125	156	26	indispensable	indispensable	ADJ
issue-3125	156	27	.	.	PUNCT
issue-3125	157	1	the	the	DET
issue-3125	157	2	state	state	NOUN
issue-3125	157	3	has	have	AUX
issue-3125	157	4	been	be	AUX
issue-3125	157	5	observed	observe	VERB
issue-3125	157	6	to	to	PART
issue-3125	157	7	utilise	utilise	VERB
issue-3125	157	8	economic	economic	ADJ
issue-3125	157	9	budget	budget	NOUN
issue-3125	157	10	programmes	programme	NOUN
issue-3125	157	11	as	as	ADP
issue-3125	157	12	a	a	DET
issue-3125	157	13	means	means	NOUN
issue-3125	157	14	of	of	ADP
issue-3125	157	15	stimulating	stimulate	VERB
issue-3125	157	16	structural	structural	ADJ
issue-3125	157	17	transformations	transformation	NOUN
issue-3125	157	18	,	,	PUNCT
issue-3125	157	19	providing	provide	VERB
issue-3125	157	20	support	support	NOUN
issue-3125	157	21	to	to	ADP
issue-3125	157	22	priority	priority	NOUN
issue-3125	157	23	sectors	sector	NOUN
issue-3125	157	24	,	,	PUNCT
issue-3125	157	25	developing	develop	VERB
issue-3125	157	26	transport	transport	NOUN
issue-3125	157	27	,	,	PUNCT
issue-3125	157	28	energy	energy	NOUN
issue-3125	157	29	,	,	PUNCT
issue-3125	157	30	and	and	CCONJ
issue-3125	157	31	digital	digital	ADJ
issue-3125	157	32	infrastructure	infrastructure	NOUN
issue-3125	157	33	,	,	PUNCT
issue-3125	157	34	and	and	CCONJ
issue-3125	157	35	,	,	PUNCT
issue-3125	157	36	during	during	ADP
issue-3125	157	37	periods	period	NOUN
issue-3125	157	38	of	of	ADP
issue-3125	157	39	economic	economic	ADJ
issue-3125	157	40	downturn	downturn	NOUN
issue-3125	157	41	,	,	PUNCT
issue-3125	157	42	implementing	implement	VERB
issue-3125	157	43	counter	counter	ADJ
issue-3125	157	44	-	-	ADJ
issue-3125	157	45	cyclical	cyclical	ADJ
issue-3125	157	46	measures	measure	NOUN
issue-3125	157	47	.	.	PUNCT
issue-3125	158	1	such	such	ADJ
issue-3125	158	2	measures	measure	NOUN
issue-3125	158	3	may	may	AUX
issue-3125	158	4	include	include	VERB
issue-3125	158	5	increasing	increase	VERB
issue-3125	158	6	public	public	ADJ
issue-3125	158	7	investment	investment	NOUN
issue-3125	158	8	or	or	CCONJ
issue-3125	158	9	supporting	support	VERB
issue-3125	158	10	small	small	ADJ
issue-3125	158	11	and	and	CCONJ
issue-3125	158	12	medium	medium	ADJ
issue-3125	158	13	-	-	PUNCT
issue-3125	158	14	sized	sized	ADJ
issue-3125	158	15	enterprises	enterprise	NOUN
issue-3125	158	16	(	(	PUNCT
issue-3125	158	17	lunina	lunina	PROPN
issue-3125	158	18	&	&	CCONJ
issue-3125	158	19	bondaruk	bondaruk	PROPN
issue-3125	158	20	,	,	PUNCT
issue-3125	158	21	2019	2019	NUM
issue-3125	158	22	)	)	PUNCT
issue-3125	158	23	.	.	PUNCT
issue-3125	159	1	consequently	consequently	ADV
issue-3125	159	2	,	,	PUNCT
issue-3125	159	3	the	the	DET
issue-3125	159	4	budget	budget	NOUN
issue-3125	159	5	functions	function	NOUN
issue-3125	159	6	as	as	ADP
issue-3125	159	7	an	an	DET
issue-3125	159	8	instrument	instrument	NOUN
issue-3125	159	9	of	of	ADP
issue-3125	159	10	macroeconomic	macroeconomic	ADJ
issue-3125	159	11	stabilisation	stabilisation	NOUN
issue-3125	159	12	.	.	PUNCT
issue-3125	160	1	a	a	DET
issue-3125	160	2	distinct	distinct	ADJ
issue-3125	160	3	and	and	CCONJ
issue-3125	160	4	particularly	particularly	ADV
issue-3125	160	5	important	important	ADJ
issue-3125	160	6	component	component	NOUN
issue-3125	160	7	of	of	ADP
issue-3125	160	8	the	the	DET
issue-3125	160	9	expenditure	expenditure	NOUN
issue-3125	160	10	structure	structure	NOUN
issue-3125	160	11	consists	consist	VERB
issue-3125	160	12	of	of	ADP
issue-3125	160	13	defence	defence	NOUN
issue-3125	160	14	and	and	CCONJ
issue-3125	160	15	security	security	NOUN
issue-3125	160	16	expenditures	expenditure	NOUN
issue-3125	160	17	,	,	PUNCT
issue-3125	160	18	which	which	PRON
issue-3125	160	19	underpin	underpin	VERB
issue-3125	160	20	the	the	DET
issue-3125	160	21	fundamental	fundamental	ADJ
issue-3125	160	22	function	function	NOUN
issue-3125	160	23	of	of	ADP
issue-3125	160	24	the	the	DET
issue-3125	160	25	state	state	NOUN
issue-3125	160	26	–	–	PUNCT
issue-3125	160	27	protecting	protect	VERB
issue-3125	160	28	sovereignty	sovereignty	NOUN
issue-3125	160	29	,	,	PUNCT
issue-3125	160	30	territorial	territorial	ADJ
issue-3125	160	31	integrity	integrity	NOUN
issue-3125	160	32	,	,	PUNCT
issue-3125	160	33	and	and	CCONJ
issue-3125	160	34	maintaining	maintain	VERB
issue-3125	160	35	public	public	ADJ
issue-3125	160	36	order	order	NOUN
issue-3125	160	37	.	.	PUNCT
issue-3125	161	1	in	in	ADP
issue-3125	161	2	light	light	NOUN
issue-3125	161	3	of	of	ADP
issue-3125	161	4	the	the	DET
issue-3125	161	5	escalating	escalate	VERB
issue-3125	161	6	security	security	NOUN
issue-3125	161	7	threats	threat	NOUN
issue-3125	161	8	that	that	PRON
issue-3125	161	9	have	have	AUX
issue-3125	161	10	been	be	AUX
issue-3125	161	11	observed	observe	VERB
issue-3125	161	12	since	since	SCONJ
issue-3125	161	13	2014	2014	NUM
issue-3125	161	14	,	,	PUNCT
issue-3125	161	15	and	and	CCONJ
issue-3125	161	16	particularly	particularly	ADV
issue-3125	161	17	following	follow	VERB
issue-3125	161	18	the	the	DET
issue-3125	161	19	full	full	ADJ
issue-3125	161	20	-	-	PUNCT
issue-3125	161	21	scale	scale	NOUN
issue-3125	161	22	invasion	invasion	NOUN
issue-3125	161	23	of	of	ADP
issue-3125	161	24	ukraine	ukraine	NOUN
issue-3125	161	25	by	by	ADP
issue-3125	161	26	the	the	DET
issue-3125	161	27	russian	russian	PROPN
issue-3125	161	28	federation	federation	PROPN
issue-3125	161	29	in	in	ADP
issue-3125	161	30	2022	2022	NUM
issue-3125	161	31	,	,	PUNCT
issue-3125	161	32	there	there	PRON
issue-3125	161	33	has	have	AUX
issue-3125	161	34	been	be	AUX
issue-3125	161	35	a	a	DET
issue-3125	161	36	substantial	substantial	ADJ
issue-3125	161	37	increase	increase	NOUN
issue-3125	161	38	in	in	ADP
issue-3125	161	39	the	the	DET
issue-3125	161	40	proportion	proportion	NOUN
issue-3125	161	41	of	of	ADP
issue-3125	161	42	defence	defence	NOUN
issue-3125	161	43	and	and	CCONJ
issue-3125	161	44	security	security	NOUN
issue-3125	161	45	expenditures	expenditure	NOUN
issue-3125	161	46	.	.	PUNCT
issue-3125	162	1	this	this	PRON
issue-3125	162	2	demonstrates	demonstrate	VERB
issue-3125	162	3	the	the	DET
issue-3125	162	4	budget	budget	NOUN
issue-3125	162	5	's	's	PART
issue-3125	162	6	capacity	capacity	NOUN
issue-3125	162	7	to	to	PART
issue-3125	162	8	respond	respond	VERB
issue-3125	162	9	to	to	ADP
issue-3125	162	10	shifting	shift	VERB
issue-3125	162	11	priorities	priority	NOUN
issue-3125	162	12	and	and	CCONJ
issue-3125	162	13	reallocate	reallocate	VERB
issue-3125	162	14	resources	resource	NOUN
issue-3125	162	15	in	in	ADP
issue-3125	162	16	favour	favour	NOUN
issue-3125	162	17	of	of	ADP
issue-3125	162	18	national	national	ADJ
issue-3125	162	19	security	security	NOUN
issue-3125	162	20	.	.	PUNCT
issue-3125	163	1	defence	defence	NOUN
issue-3125	163	2	expenditure	expenditure	NOUN
issue-3125	163	3	encompasses	encompass	VERB
issue-3125	163	4	a	a	DET
issue-3125	163	5	variety	variety	NOUN
issue-3125	163	6	of	of	ADP
issue-3125	163	7	domains	domain	NOUN
issue-3125	163	8	,	,	PUNCT
issue-3125	163	9	including	include	VERB
issue-3125	163	10	the	the	DET
issue-3125	163	11	maintenance	maintenance	NOUN
issue-3125	163	12	of	of	ADP
issue-3125	163	13	military	military	ADJ
issue-3125	163	14	personnel	personnel	NOUN
issue-3125	163	15	,	,	PUNCT
issue-3125	163	16	the	the	DET
issue-3125	163	17	procurement	procurement	NOUN
issue-3125	163	18	and	and	CCONJ
issue-3125	163	19	modernisation	modernisation	NOUN
issue-3125	163	20	of	of	ADP
issue-3125	163	21	weaponry	weaponry	NOUN
issue-3125	163	22	,	,	PUNCT
issue-3125	163	23	and	and	CCONJ
issue-3125	163	24	the	the	DET
issue-3125	163	25	development	development	NOUN
issue-3125	163	26	of	of	ADP
issue-3125	163	27	military	military	ADJ
issue-3125	163	28	infrastructure	infrastructure	NOUN
issue-3125	163	29	.	.	PUNCT
issue-3125	164	1	additionally	additionally	ADV
issue-3125	164	2	,	,	PUNCT
issue-3125	164	3	it	it	PRON
issue-3125	164	4	includes	include	VERB
issue-3125	164	5	the	the	DET
issue-3125	164	6	financing	financing	NOUN
issue-3125	164	7	of	of	ADP
issue-3125	164	8	internal	internal	ADJ
issue-3125	164	9	security	security	NOUN
issue-3125	164	10	institutions	institution	NOUN
issue-3125	164	11	,	,	PUNCT
issue-3125	164	12	such	such	ADJ
issue-3125	164	13	as	as	ADP
issue-3125	164	14	the	the	DET
issue-3125	164	15	police	police	NOUN
issue-3125	164	16	,	,	PUNCT
issue-3125	164	17	security	security	NOUN
issue-3125	164	18	services	service	NOUN
issue-3125	164	19	,	,	PUNCT
issue-3125	164	20	prosecution	prosecution	NOUN
issue-3125	164	21	bodies	body	NOUN
issue-3125	164	22	,	,	PUNCT
issue-3125	164	23	and	and	CCONJ
issue-3125	164	24	the	the	DET
issue-3125	164	25	judiciary	judiciary	NOUN
issue-3125	164	26	.	.	PUNCT
issue-3125	165	1	notwithstanding	notwithstanding	ADP
issue-3125	165	2	the	the	DET
issue-3125	165	3	formally	formally	ADV
issue-3125	165	4	declared	declare	VERB
issue-3125	165	5	social	social	ADJ
issue-3125	165	6	orientation	orientation	NOUN
issue-3125	165	7	of	of	ADP
issue-3125	165	8	the	the	DET
issue-3125	165	9	budget	budget	NOUN
issue-3125	165	10	,	,	PUNCT
issue-3125	165	11	significant	significant	ADJ
issue-3125	165	12	issues	issue	NOUN
issue-3125	165	13	have	have	AUX
issue-3125	165	14	been	be	AUX
issue-3125	165	15	identified	identify	VERB
issue-3125	165	16	with	with	ADP
issue-3125	165	17	regard	regard	NOUN
issue-3125	165	18	to	to	ADP
issue-3125	165	19	the	the	DET
issue-3125	165	20	complete	complete	ADJ
issue-3125	165	21	and	and	CCONJ
issue-3125	165	22	timely	timely	ADJ
issue-3125	165	23	financing	financing	NOUN
issue-3125	165	24	of	of	ADP
issue-3125	165	25	several	several	ADJ
issue-3125	165	26	sectors	sector	NOUN
issue-3125	165	27	.	.	PUNCT
issue-3125	166	1	a	a	DET
issue-3125	166	2	plethora	plethora	NOUN
issue-3125	166	3	of	of	ADP
issue-3125	166	4	studies	study	NOUN
issue-3125	166	5	have	have	AUX
issue-3125	166	6	indicated	indicate	VERB
issue-3125	166	7	that	that	SCONJ
issue-3125	166	8	,	,	PUNCT
issue-3125	166	9	within	within	ADP
issue-3125	166	10	the	the	DET
issue-3125	166	11	period	period	NOUN
issue-3125	166	12	spanning	span	VERB
issue-3125	166	13	from	from	ADP
issue-3125	166	14	2011	2011	NUM
issue-3125	166	15	to	to	ADP
issue-3125	166	16	2019	2019	NUM
issue-3125	166	17	,	,	PUNCT
issue-3125	166	18	a	a	DET
issue-3125	166	19	considerable	considerable	ADJ
issue-3125	166	20	number	number	NOUN
issue-3125	166	21	of	of	ADP
issue-3125	166	22	fields	field	NOUN
issue-3125	166	23	have	have	AUX
issue-3125	166	24	been	be	AUX
issue-3125	166	25	subject	subject	ADJ
issue-3125	166	26	to	to	ADP
issue-3125	166	27	systematic	systematic	ADJ
issue-3125	166	28	underfunding	underfunding	NOUN
issue-3125	166	29	,	,	PUNCT
issue-3125	166	30	falling	fall	VERB
issue-3125	166	31	short	short	ADV
issue-3125	166	32	of	of	ADP
issue-3125	166	33	the	the	DET
issue-3125	166	34	legal	legal	ADJ
issue-3125	166	35	mandates	mandate	NOUN
issue-3125	166	36	stipulated	stipulate	VERB
issue-3125	166	37	by	by	ADP
issue-3125	166	38	law	law	NOUN
issue-3125	166	39	.	.	PUNCT
issue-3125	167	1	for	for	ADP
issue-3125	167	2	instance	instance	NOUN
issue-3125	167	3	,	,	PUNCT
issue-3125	167	4	the	the	DET
issue-3125	167	5	education	education	NOUN
issue-3125	167	6	sector	sector	NOUN
issue-3125	167	7	was	be	AUX
issue-3125	167	8	underfunded	underfunde	VERB
issue-3125	167	9	by	by	ADP
issue-3125	167	10	approximately	approximately	ADV
issue-3125	167	11	581	581	NUM
issue-3125	167	12	billion	billion	NUM
issue-3125	167	13	uah	uah	NOUN
issue-3125	167	14	compared	compare	VERB
issue-3125	167	15	to	to	ADP
issue-3125	167	16	statutory	statutory	ADJ
issue-3125	167	17	financing	financing	NOUN
issue-3125	167	18	norms	norm	NOUN
issue-3125	167	19	(	(	PUNCT
issue-3125	167	20	including	include	VERB
issue-3125	167	21	those	those	PRON
issue-3125	167	22	related	relate	VERB
issue-3125	167	23	to	to	ADP
issue-3125	167	24	the	the	DET
issue-3125	167	25	required	require	VERB
issue-3125	167	26	share	share	NOUN
issue-3125	167	27	of	of	ADP
issue-3125	167	28	gdp	gdp	NOUN
issue-3125	167	29	)	)	PUNCT
issue-3125	167	30	.	.	PUNCT
issue-3125	168	1	the	the	DET
issue-3125	168	2	issue	issue	NOUN
issue-3125	168	3	of	of	ADP
issue-3125	168	4	inadequate	inadequate	ADJ
issue-3125	168	5	healthcare	healthcare	NOUN
issue-3125	168	6	funding	funding	NOUN
issue-3125	168	7	was	be	AUX
issue-3125	168	8	even	even	ADV
issue-3125	168	9	more	more	ADV
issue-3125	168	10	critical	critical	ADJ
issue-3125	168	11	,	,	PUNCT
issue-3125	168	12	with	with	ADP
issue-3125	168	13	a	a	DET
issue-3125	168	14	cumulative	cumulative	ADJ
issue-3125	168	15	funding	funding	NOUN
issue-3125	168	16	shortfall	shortfall	NOUN
issue-3125	168	17	amounting	amount	VERB
issue-3125	168	18	to	to	ADP
issue-3125	168	19	approximately	approximately	ADV
issue-3125	168	20	1,370	1,370	NUM
issue-3125	168	21	billion	billion	NUM
issue-3125	168	22	uah	uah	NOUN
issue-3125	168	23	.	.	PUNCT
issue-3125	169	1	the	the	DET
issue-3125	169	2	aforementioned	aforementioned	ADJ
issue-3125	169	3	financial	financial	ADJ
issue-3125	169	4	imbalances	imbalance	NOUN
issue-3125	169	5	have	have	AUX
issue-3125	169	6	resulted	result	VERB
issue-3125	169	7	in	in	ADP
issue-3125	169	8	the	the	DET
issue-3125	169	9	deterioration	deterioration	NOUN
issue-3125	169	10	of	of	ADP
issue-3125	169	11	material	material	NOUN
issue-3125	169	12	and	and	CCONJ
issue-3125	169	13	technical	technical	ADJ
issue-3125	169	14	capacities	capacity	NOUN
issue-3125	169	15	,	,	PUNCT
issue-3125	169	16	a	a	DET
issue-3125	169	17	decline	decline	NOUN
issue-3125	169	18	in	in	ADP
issue-3125	169	19	the	the	DET
issue-3125	169	20	quality	quality	NOUN
issue-3125	169	21	of	of	ADP
issue-3125	169	22	public	public	ADJ
issue-3125	169	23	services	service	NOUN
issue-3125	169	24	,	,	PUNCT
issue-3125	169	25	and	and	CCONJ
issue-3125	169	26	constrained	constrain	VERB
issue-3125	169	27	development	development	NOUN
issue-3125	169	28	opportunities	opportunity	NOUN
issue-3125	169	29	for	for	ADP
issue-3125	169	30	the	the	DET
issue-3125	169	31	affected	affect	VERB
issue-3125	169	32	sectors	sector	NOUN
issue-3125	169	33	(	(	PUNCT
issue-3125	169	34	lunina	lunina	PROPN
issue-3125	169	35	&	&	CCONJ
issue-3125	169	36	bondaruk	bondaruk	PROPN
issue-3125	169	37	,	,	PUNCT
issue-3125	169	38	2019	2019	NUM
issue-3125	169	39	)	)	PUNCT
issue-3125	169	40	.	.	PUNCT
issue-3125	170	1	the	the	DET
issue-3125	170	2	underlying	underlie	VERB
issue-3125	170	3	causes	cause	NOUN
issue-3125	170	4	of	of	ADP
issue-3125	170	5	underfunding	underfunding	NOUN
issue-3125	170	6	are	be	AUX
issue-3125	170	7	multifaceted	multifacete	VERB
issue-3125	170	8	,	,	PUNCT
issue-3125	170	9	encompassing	encompass	VERB
issue-3125	170	10	both	both	CCONJ
issue-3125	170	11	objective	objective	ADJ
issue-3125	170	12	and	and	CCONJ
issue-3125	170	13	subjective	subjective	ADJ
issue-3125	170	14	factors	factor	NOUN
issue-3125	170	15	.	.	PUNCT
issue-3125	171	1	objective	objective	ADJ
issue-3125	171	2	factors	factor	NOUN
issue-3125	171	3	include	include	VERB
issue-3125	171	4	economic	economic	ADJ
issue-3125	171	5	crises	crisis	NOUN
issue-3125	171	6	,	,	PUNCT
issue-3125	171	7	limited	limited	ADJ
issue-3125	171	8	budgetary	budgetary	ADJ
issue-3125	171	9	resources	resource	NOUN
issue-3125	171	10	,	,	PUNCT
issue-3125	171	11	and	and	CCONJ
issue-3125	171	12	macroeconomic	macroeconomic	ADJ
issue-3125	171	13	instability	instability	NOUN
issue-3125	171	14	.	.	PUNCT
issue-3125	172	1	subjective	subjective	ADJ
issue-3125	172	2	factors	factor	NOUN
issue-3125	172	3	encompass	encompass	VERB
issue-3125	172	4	deficiencies	deficiency	NOUN
issue-3125	172	5	in	in	ADP
issue-3125	172	6	budget	budget	NOUN
issue-3125	172	7	planning	planning	NOUN
issue-3125	172	8	,	,	PUNCT
issue-3125	172	9	inconsistent	inconsistent	ADJ
issue-3125	172	10	priority	priority	NOUN
issue-3125	172	11	-	-	PUNCT
issue-3125	172	12	setting	setting	NOUN
issue-3125	172	13	,	,	PUNCT
issue-3125	172	14	and	and	CCONJ
issue-3125	172	15	the	the	DET
issue-3125	172	16	dispersion	dispersion	NOUN
issue-3125	172	17	of	of	ADP
issue-3125	172	18	resources	resource	NOUN
issue-3125	172	19	across	across	ADP
issue-3125	172	20	an	an	DET
issue-3125	172	21	excessively	excessively	ADV
issue-3125	172	22	large	large	ADJ
issue-3125	172	23	number	number	NOUN
issue-3125	172	24	of	of	ADP
issue-3125	172	25	budget	budget	NOUN
issue-3125	172	26	programmes	programme	NOUN
issue-3125	172	27	.	.	PUNCT
issue-3125	173	1	despite	despite	SCONJ
issue-3125	173	2	the	the	DET
issue-3125	173	3	substantial	substantial	ADJ
issue-3125	173	4	volume	volume	NOUN
issue-3125	173	5	of	of	ADP
issue-3125	173	6	actual	actual	ADJ
issue-3125	173	7	expenditures	expenditure	NOUN
issue-3125	173	8	,	,	PUNCT
issue-3125	173	9	the	the	DET
issue-3125	173	10	absence	absence	NOUN
issue-3125	173	11	of	of	ADP
issue-3125	173	12	strategic	strategic	ADJ
issue-3125	173	13	concentration	concentration	NOUN
issue-3125	173	14	of	of	ADP
issue-3125	173	15	resources	resource	NOUN
issue-3125	173	16	hinders	hinder	VERB
issue-3125	173	17	the	the	DET
issue-3125	173	18	budget	budget	NOUN
issue-3125	173	19	from	from	ADP
issue-3125	173	20	facilitating	facilitate	VERB
issue-3125	173	21	breakthrough	breakthrough	NOUN
issue-3125	173	22	development	development	NOUN
issue-3125	173	23	in	in	ADP
issue-3125	173	24	key	key	ADJ
issue-3125	173	25	social	social	ADJ
issue-3125	173	26	sectors	sector	NOUN
issue-3125	173	27	.	.	PUNCT
issue-3125	174	1	in	in	ADP
issue-3125	174	2	conclusion	conclusion	NOUN
issue-3125	174	3	,	,	PUNCT
issue-3125	174	4	the	the	DET
issue-3125	174	5	above	above	ADJ
issue-3125	174	6	analysis	analysis	NOUN
issue-3125	174	7	demonstrates	demonstrate	VERB
issue-3125	174	8	the	the	DET
issue-3125	174	9	need	need	NOUN
issue-3125	174	10	to	to	PART
issue-3125	174	11	improve	improve	VERB
issue-3125	174	12	approaches	approach	NOUN
issue-3125	174	13	to	to	ADP
issue-3125	174	14	budgetary	budgetary	ADJ
issue-3125	174	15	financing	financing	NOUN
issue-3125	174	16	of	of	ADP
issue-3125	174	17	public	public	ADJ
issue-3125	174	18	functions	function	NOUN
issue-3125	174	19	.	.	PUNCT
issue-3125	175	1	this	this	PRON
issue-3125	175	2	can	can	AUX
issue-3125	175	3	be	be	AUX
issue-3125	175	4	achieved	achieve	VERB
issue-3125	175	5	through	through	ADP
issue-3125	175	6	clearer	clear	ADJ
issue-3125	175	7	prioritisation	prioritisation	NOUN
issue-3125	175	8	,	,	PUNCT
issue-3125	175	9	optimisation	optimisation	NOUN
issue-3125	175	10	of	of	ADP
issue-3125	175	11	budget	budget	NOUN
issue-3125	175	12	programmes	programme	NOUN
issue-3125	175	13	and	and	CCONJ
issue-3125	175	14	more	more	ADV
issue-3125	175	15	efficient	efficient	ADJ
issue-3125	175	16	use	use	NOUN
issue-3125	175	17	of	of	ADP
issue-3125	175	18	financial	financial	ADJ
issue-3125	175	19	resources	resource	NOUN
issue-3125	175	20	.	.	PUNCT
issue-3125	176	1	6	6	X
issue-3125	176	2	.	.	X
issue-3125	176	3	enhancing	enhance	VERB
issue-3125	176	4	the	the	DET
issue-3125	176	5	efficiency	efficiency	NOUN
issue-3125	176	6	of	of	ADP
issue-3125	176	7	the	the	DET
issue-3125	176	8	use	use	NOUN
issue-3125	176	9	of	of	ADP
issue-3125	176	10	budgetary	budgetary	ADJ
issue-3125	176	11	funds	fund	NOUN
issue-3125	176	12	at	at	ADP
issue-3125	176	13	the	the	DET
issue-3125	176	14	current	current	ADJ
issue-3125	176	15	stage	stage	NOUN
issue-3125	176	16	in	in	ADP
issue-3125	176	17	the	the	DET
issue-3125	176	18	development	development	NOUN
issue-3125	176	19	of	of	ADP
issue-3125	176	20	public	public	ADJ
issue-3125	176	21	finance	finance	NOUN
issue-3125	176	22	,	,	PUNCT
issue-3125	176	23	the	the	DET
issue-3125	176	24	state	state	NOUN
issue-3125	176	25	’s	’s	PART
issue-3125	176	26	financial	financial	ADJ
issue-3125	176	27	system	system	NOUN
issue-3125	176	28	must	must	AUX
issue-3125	176	29	ensure	ensure	VERB
issue-3125	176	30	that	that	SCONJ
issue-3125	176	31	it	it	PRON
issue-3125	176	32	achieves	achieve	VERB
issue-3125	176	33	the	the	DET
issue-3125	176	34	highest	high	ADJ
issue-3125	176	35	possible	possible	ADJ
issue-3125	176	36	return	return	NOUN
issue-3125	176	37	on	on	ADP
issue-3125	176	38	each	each	DET
issue-3125	176	39	unit	unit	NOUN
issue-3125	176	40	of	of	ADP
issue-3125	176	41	budgetary	budgetary	ADJ
issue-3125	176	42	resources	resource	NOUN
issue-3125	176	43	allocated	allocate	VERB
issue-3125	176	44	to	to	ADP
issue-3125	176	45	meeting	meet	VERB
issue-3125	176	46	public	public	ADJ
issue-3125	176	47	needs	need	NOUN
issue-3125	176	48	.	.	PUNCT
issue-3125	177	1	this	this	PRON
issue-3125	177	2	involves	involve	VERB
issue-3125	177	3	achieving	achieve	VERB
issue-3125	177	4	efficiency	efficiency	NOUN
issue-3125	177	5	,	,	PUNCT
issue-3125	177	6	i.e.	i.e.	X
issue-3125	177	7	,	,	PUNCT
issue-3125	177	8	maximising	maximise	VERB
issue-3125	177	9	baltic	baltic	ADJ
issue-3125	177	10	journal	journal	NOUN
issue-3125	177	11	of	of	ADP
issue-3125	177	12	economic	economic	ADJ
issue-3125	177	13	studies	study	NOUN
issue-3125	177	14	251	251	NUM
issue-3125	177	15	vol	vol	NOUN
issue-3125	177	16	.	.	PUNCT
issue-3125	177	17	11	11	NUM
issue-3125	178	1	no	no	NOUN
issue-3125	178	2	.	.	NOUN
issue-3125	178	3	5	5	NUM
issue-3125	178	4	,	,	PUNCT
issue-3125	178	5	2025	2025	NUM
issue-3125	178	6	outcomes	outcome	NOUN
issue-3125	178	7	given	give	VERB
issue-3125	178	8	existing	exist	VERB
issue-3125	178	9	resources	resource	NOUN
issue-3125	178	10	,	,	PUNCT
issue-3125	178	11	and	and	CCONJ
issue-3125	178	12	effectiveness	effectiveness	NOUN
issue-3125	178	13	,	,	PUNCT
issue-3125	178	14	i.e.	i.e.	X
issue-3125	178	15	,	,	PUNCT
issue-3125	178	16	achieving	achieve	VERB
issue-3125	178	17	the	the	DET
issue-3125	178	18	specific	specific	ADJ
issue-3125	178	19	objectives	objective	NOUN
issue-3125	178	20	for	for	ADP
issue-3125	178	21	which	which	PRON
issue-3125	178	22	budget	budget	NOUN
issue-3125	178	23	expenditures	expenditure	NOUN
issue-3125	178	24	are	be	AUX
issue-3125	178	25	allocated	allocate	VERB
issue-3125	178	26	.	.	PUNCT
issue-3125	179	1	in	in	ADP
issue-3125	179	2	order	order	NOUN
issue-3125	179	3	to	to	PART
issue-3125	179	4	fulfil	fulfil	VERB
issue-3125	179	5	this	this	DET
issue-3125	179	6	task	task	NOUN
issue-3125	179	7	,	,	PUNCT
issue-3125	179	8	there	there	PRON
issue-3125	179	9	is	be	VERB
issue-3125	179	10	a	a	DET
issue-3125	179	11	necessity	necessity	NOUN
issue-3125	179	12	to	to	PART
issue-3125	179	13	introduce	introduce	VERB
issue-3125	179	14	contemporary	contemporary	ADJ
issue-3125	179	15	methods	method	NOUN
issue-3125	179	16	of	of	ADP
issue-3125	179	17	public	public	ADJ
issue-3125	179	18	financial	financial	ADJ
issue-3125	179	19	management	management	NOUN
issue-3125	179	20	,	,	PUNCT
issue-3125	179	21	including	include	VERB
issue-3125	179	22	mediumterm	mediumterm	NOUN
issue-3125	179	23	budget	budget	NOUN
issue-3125	179	24	planning	planning	NOUN
issue-3125	179	25	,	,	PUNCT
issue-3125	179	26	performance	performance	NOUN
issue-3125	179	27	evaluation	evaluation	NOUN
issue-3125	179	28	of	of	ADP
issue-3125	179	29	budget	budget	NOUN
issue-3125	179	30	programmes	programme	NOUN
issue-3125	179	31	,	,	PUNCT
issue-3125	179	32	competitive	competitive	ADJ
issue-3125	179	33	mechanisms	mechanism	NOUN
issue-3125	179	34	for	for	ADP
issue-3125	179	35	the	the	DET
issue-3125	179	36	allocation	allocation	NOUN
issue-3125	179	37	of	of	ADP
issue-3125	179	38	funds	fund	NOUN
issue-3125	179	39	,	,	PUNCT
issue-3125	179	40	electronic	electronic	ADJ
issue-3125	179	41	public	public	ADJ
issue-3125	179	42	procurement	procurement	NOUN
issue-3125	179	43	systems	system	NOUN
issue-3125	179	44	,	,	PUNCT
issue-3125	179	45	and	and	CCONJ
issue-3125	179	46	digital	digital	ADJ
issue-3125	179	47	tools	tool	NOUN
issue-3125	179	48	for	for	ADP
issue-3125	179	49	expenditure	expenditure	NOUN
issue-3125	179	50	management	management	NOUN
issue-3125	179	51	and	and	CCONJ
issue-3125	179	52	monitoring	monitoring	NOUN
issue-3125	179	53	.	.	PUNCT
issue-3125	180	1	a	a	DET
issue-3125	180	2	strategic	strategic	ADJ
issue-3125	180	3	approach	approach	NOUN
issue-3125	180	4	to	to	ADP
issue-3125	180	5	fiscal	fiscal	ADJ
issue-3125	180	6	policy	policy	NOUN
issue-3125	180	7	involves	involve	VERB
issue-3125	180	8	the	the	DET
issue-3125	180	9	development	development	NOUN
issue-3125	180	10	of	of	ADP
issue-3125	180	11	comprehensive	comprehensive	ADJ
issue-3125	180	12	development	development	NOUN
issue-3125	180	13	programmes	programme	NOUN
issue-3125	180	14	and	and	CCONJ
issue-3125	180	15	the	the	DET
issue-3125	180	16	alignment	alignment	NOUN
issue-3125	180	17	of	of	ADP
issue-3125	180	18	budgetary	budgetary	ADJ
issue-3125	180	19	priorities	priority	NOUN
issue-3125	180	20	with	with	ADP
issue-3125	180	21	the	the	DET
issue-3125	180	22	goals	goal	NOUN
issue-3125	180	23	of	of	ADP
issue-3125	180	24	socio	socio	NOUN
issue-3125	180	25	-	-	PUNCT
issue-3125	180	26	economic	economic	ADJ
issue-3125	180	27	policy	policy	NOUN
issue-3125	180	28	.	.	PUNCT
issue-3125	181	1	it	it	PRON
issue-3125	181	2	is	be	AUX
issue-3125	181	3	the	the	DET
issue-3125	181	4	opinion	opinion	NOUN
issue-3125	181	5	of	of	ADP
issue-3125	181	6	experts	expert	NOUN
issue-3125	181	7	that	that	PRON
issue-3125	181	8	in	in	ADP
issue-3125	181	9	order	order	NOUN
issue-3125	181	10	to	to	PART
issue-3125	181	11	develop	develop	VERB
issue-3125	181	12	socially	socially	ADV
issue-3125	181	13	significant	significant	ADJ
issue-3125	181	14	sectors	sector	NOUN
issue-3125	181	15	in	in	ADP
issue-3125	181	16	a	a	DET
issue-3125	181	17	coherent	coherent	ADJ
issue-3125	181	18	and	and	CCONJ
issue-3125	181	19	integrated	integrated	ADJ
issue-3125	181	20	manner	manner	NOUN
issue-3125	181	21	,	,	PUNCT
issue-3125	181	22	ukraine	ukraine	PROPN
issue-3125	181	23	requires	require	VERB
issue-3125	181	24	a	a	DET
issue-3125	181	25	strategy	strategy	NOUN
issue-3125	181	26	that	that	PRON
issue-3125	181	27	is	be	AUX
issue-3125	181	28	in	in	ADP
issue-3125	181	29	harmony	harmony	NOUN
issue-3125	181	30	with	with	ADP
issue-3125	181	31	economic	economic	ADJ
issue-3125	181	32	,	,	PUNCT
issue-3125	181	33	investment	investment	NOUN
issue-3125	181	34	and	and	CCONJ
issue-3125	181	35	budgetary	budgetary	ADJ
issue-3125	181	36	policy	policy	NOUN
issue-3125	181	37	.	.	PUNCT
issue-3125	182	1	it	it	PRON
issue-3125	182	2	is	be	AUX
issue-3125	182	3	imperative	imperative	ADJ
issue-3125	182	4	that	that	SCONJ
issue-3125	182	5	social	social	ADJ
issue-3125	182	6	policy	policy	NOUN
issue-3125	182	7	is	be	AUX
issue-3125	182	8	grounded	ground	VERB
issue-3125	182	9	in	in	ADP
issue-3125	182	10	the	the	DET
issue-3125	182	11	real	real	ADJ
issue-3125	182	12	capabilities	capability	NOUN
issue-3125	182	13	of	of	ADP
issue-3125	182	14	the	the	DET
issue-3125	182	15	economy	economy	NOUN
issue-3125	182	16	,	,	PUNCT
issue-3125	182	17	the	the	DET
issue-3125	182	18	source	source	NOUN
issue-3125	182	19	of	of	ADP
issue-3125	182	20	budgetary	budgetary	ADJ
issue-3125	182	21	resources	resource	NOUN
issue-3125	182	22	,	,	PUNCT
issue-3125	182	23	whilst	whilst	SCONJ
issue-3125	182	24	simultaneously	simultaneously	ADV
issue-3125	182	25	stimulating	stimulate	VERB
issue-3125	182	26	economic	economic	ADJ
issue-3125	182	27	growth	growth	NOUN
issue-3125	182	28	through	through	ADP
issue-3125	182	29	investments	investment	NOUN
issue-3125	182	30	in	in	ADP
issue-3125	182	31	human	human	ADJ
issue-3125	182	32	capital	capital	NOUN
issue-3125	182	33	,	,	PUNCT
issue-3125	182	34	infrastructure	infrastructure	NOUN
issue-3125	182	35	,	,	PUNCT
issue-3125	182	36	and	and	CCONJ
issue-3125	182	37	innovation	innovation	NOUN
issue-3125	182	38	(	(	PUNCT
issue-3125	182	39	ventsel	ventsel	NOUN
issue-3125	182	40	,	,	PUNCT
issue-3125	182	41	2020	2020	NUM
issue-3125	182	42	)	)	PUNCT
issue-3125	182	43	.	.	PUNCT
issue-3125	183	1	this	this	PRON
issue-3125	183	2	prompts	prompt	VERB
issue-3125	183	3	a	a	DET
issue-3125	183	4	conceptually	conceptually	ADV
issue-3125	183	5	significant	significant	ADJ
issue-3125	183	6	conclusion	conclusion	NOUN
issue-3125	183	7	:	:	PUNCT
issue-3125	183	8	expenditures	expenditure	NOUN
issue-3125	183	9	on	on	ADP
issue-3125	183	10	the	the	DET
issue-3125	183	11	social	social	ADJ
issue-3125	183	12	sphere	sphere	NOUN
issue-3125	183	13	should	should	AUX
issue-3125	183	14	not	not	PART
issue-3125	183	15	be	be	AUX
issue-3125	183	16	regarded	regard	VERB
issue-3125	183	17	as	as	ADP
issue-3125	183	18	passive	passive	ADJ
issue-3125	183	19	consumption	consumption	NOUN
issue-3125	183	20	but	but	CCONJ
issue-3125	183	21	rather	rather	ADV
issue-3125	183	22	as	as	ADP
issue-3125	183	23	investments	investment	NOUN
issue-3125	183	24	in	in	ADP
issue-3125	183	25	the	the	DET
issue-3125	183	26	future	future	NOUN
issue-3125	183	27	–	–	PUNCT
issue-3125	183	28	investments	investment	NOUN
issue-3125	183	29	in	in	ADP
issue-3125	183	30	a	a	DET
issue-3125	183	31	skilled	skilled	ADJ
issue-3125	183	32	labour	labour	NOUN
issue-3125	183	33	force	force	NOUN
issue-3125	183	34	,	,	PUNCT
issue-3125	183	35	a	a	DET
issue-3125	183	36	healthy	healthy	ADJ
issue-3125	183	37	population	population	NOUN
issue-3125	183	38	,	,	PUNCT
issue-3125	183	39	and	and	CCONJ
issue-3125	183	40	a	a	DET
issue-3125	183	41	safe	safe	ADJ
issue-3125	183	42	environment	environment	NOUN
issue-3125	183	43	.	.	PUNCT
issue-3125	184	1	it	it	PRON
issue-3125	184	2	is	be	AUX
issue-3125	184	3	evident	evident	ADJ
issue-3125	184	4	that	that	SCONJ
issue-3125	184	5	,	,	PUNCT
issue-3125	184	6	in	in	ADP
issue-3125	184	7	the	the	DET
issue-3125	184	8	long	long	ADJ
issue-3125	184	9	term	term	NOUN
issue-3125	184	10	,	,	PUNCT
issue-3125	184	11	such	such	ADJ
issue-3125	184	12	investments	investment	NOUN
issue-3125	184	13	have	have	VERB
issue-3125	184	14	the	the	DET
issue-3125	184	15	capacity	capacity	NOUN
issue-3125	184	16	to	to	PART
issue-3125	184	17	enhance	enhance	VERB
issue-3125	184	18	economic	economic	ADJ
issue-3125	184	19	productivity	productivity	NOUN
issue-3125	184	20	and	and	CCONJ
issue-3125	184	21	reduce	reduce	VERB
issue-3125	184	22	fiscal	fiscal	ADJ
issue-3125	184	23	pressures	pressure	NOUN
issue-3125	184	24	on	on	ADP
issue-3125	184	25	the	the	DET
issue-3125	184	26	budget	budget	NOUN
issue-3125	184	27	.	.	PUNCT
issue-3125	185	1	transparency	transparency	NOUN
issue-3125	185	2	and	and	CCONJ
issue-3125	185	3	public	public	ADJ
issue-3125	185	4	oversight	oversight	NOUN
issue-3125	185	5	are	be	AUX
issue-3125	185	6	crucial	crucial	ADJ
issue-3125	185	7	for	for	ADP
issue-3125	185	8	improving	improve	VERB
issue-3125	185	9	the	the	DET
issue-3125	185	10	efficiency	efficiency	NOUN
issue-3125	185	11	of	of	ADP
issue-3125	185	12	budgetary	budgetary	ADJ
issue-3125	185	13	expenditure	expenditure	NOUN
issue-3125	185	14	.	.	PUNCT
issue-3125	186	1	open	open	ADJ
issue-3125	186	2	data	datum	NOUN
issue-3125	186	3	initiatives	initiative	NOUN
issue-3125	186	4	,	,	PUNCT
issue-3125	186	5	such	such	ADJ
issue-3125	186	6	as	as	ADP
issue-3125	186	7	public	public	ADJ
issue-3125	186	8	finance	finance	NOUN
issue-3125	186	9	portals	portal	NOUN
issue-3125	186	10	,	,	PUNCT
issue-3125	186	11	online	online	ADJ
issue-3125	186	12	procurement	procurement	NOUN
issue-3125	186	13	monitoring	monitoring	NOUN
issue-3125	186	14	and	and	CCONJ
issue-3125	186	15	participatory	participatory	ADJ
issue-3125	186	16	budgeting	budgeting	NOUN
issue-3125	186	17	practices	practice	NOUN
issue-3125	186	18	,	,	PUNCT
issue-3125	186	19	create	create	VERB
issue-3125	186	20	the	the	DET
issue-3125	186	21	conditions	condition	NOUN
issue-3125	186	22	necessary	necessary	ADJ
issue-3125	186	23	for	for	ADP
issue-3125	186	24	holding	hold	VERB
issue-3125	186	25	public	public	ADJ
issue-3125	186	26	authorities	authority	NOUN
issue-3125	186	27	to	to	PART
issue-3125	186	28	account	account	VERB
issue-3125	186	29	and	and	CCONJ
issue-3125	186	30	help	help	VERB
issue-3125	186	31	prevent	prevent	VERB
issue-3125	186	32	the	the	DET
issue-3125	186	33	inefficient	inefficient	ADJ
issue-3125	186	34	or	or	CCONJ
issue-3125	186	35	corrupt	corrupt	ADJ
issue-3125	186	36	use	use	NOUN
issue-3125	186	37	of	of	ADP
issue-3125	186	38	funds	fund	NOUN
issue-3125	186	39	.	.	PUNCT
issue-3125	187	1	experience	experience	NOUN
issue-3125	187	2	from	from	ADP
issue-3125	187	3	both	both	CCONJ
issue-3125	187	4	the	the	DET
issue-3125	187	5	global	global	ADJ
issue-3125	187	6	and	and	CCONJ
issue-3125	187	7	domestic	domestic	ADJ
issue-3125	187	8	spheres	sphere	NOUN
issue-3125	187	9	demonstrates	demonstrate	VERB
issue-3125	187	10	that	that	SCONJ
issue-3125	187	11	transparency	transparency	NOUN
issue-3125	187	12	in	in	ADP
issue-3125	187	13	budgetary	budgetary	ADJ
issue-3125	187	14	information	information	NOUN
issue-3125	187	15	creates	create	VERB
issue-3125	187	16	incentives	incentive	NOUN
issue-3125	187	17	for	for	SCONJ
issue-3125	187	18	public	public	ADJ
issue-3125	187	19	officials	official	NOUN
issue-3125	187	20	to	to	PART
issue-3125	187	21	make	make	VERB
issue-3125	187	22	more	more	ADV
issue-3125	187	23	responsible	responsible	ADJ
issue-3125	187	24	financial	financial	ADJ
issue-3125	187	25	decisions	decision	NOUN
issue-3125	187	26	.	.	PUNCT
issue-3125	188	1	increased	increase	VERB
issue-3125	188	2	openness	openness	NOUN
issue-3125	188	3	also	also	ADV
issue-3125	188	4	boosts	boost	VERB
issue-3125	188	5	public	public	ADJ
issue-3125	188	6	trust	trust	NOUN
issue-3125	188	7	in	in	ADP
issue-3125	188	8	the	the	DET
issue-3125	188	9	budgetary	budgetary	ADJ
issue-3125	188	10	system	system	NOUN
issue-3125	188	11	.	.	PUNCT
issue-3125	189	1	taxpayers	taxpayer	NOUN
issue-3125	189	2	are	be	AUX
issue-3125	189	3	more	more	ADV
issue-3125	189	4	likely	likely	ADJ
issue-3125	189	5	to	to	PART
issue-3125	189	6	fulfil	fulfil	VERB
issue-3125	189	7	their	their	PRON
issue-3125	189	8	fiscal	fiscal	ADJ
issue-3125	189	9	obligations	obligation	NOUN
issue-3125	189	10	when	when	SCONJ
issue-3125	189	11	they	they	PRON
issue-3125	189	12	are	be	AUX
issue-3125	189	13	confident	confident	ADJ
issue-3125	189	14	that	that	SCONJ
issue-3125	189	15	public	public	ADJ
issue-3125	189	16	resources	resource	NOUN
issue-3125	189	17	are	be	AUX
issue-3125	189	18	being	be	AUX
issue-3125	189	19	used	use	VERB
issue-3125	189	20	rationally	rationally	ADV
issue-3125	189	21	and	and	CCONJ
issue-3125	189	22	for	for	ADP
issue-3125	189	23	important	important	ADJ
issue-3125	189	24	social	social	ADJ
issue-3125	189	25	purposes	purpose	NOUN
issue-3125	189	26	.	.	PUNCT
issue-3125	190	1	another	another	DET
issue-3125	190	2	important	important	ADJ
issue-3125	190	3	way	way	NOUN
issue-3125	190	4	to	to	PART
issue-3125	190	5	optimise	optimise	VERB
issue-3125	190	6	fiscal	fiscal	ADJ
issue-3125	190	7	policy	policy	NOUN
issue-3125	190	8	is	be	AUX
issue-3125	190	9	to	to	PART
issue-3125	190	10	reduce	reduce	VERB
issue-3125	190	11	inefficient	inefficient	ADJ
issue-3125	190	12	or	or	CCONJ
issue-3125	190	13	duplicative	duplicative	ADJ
issue-3125	190	14	expenditure	expenditure	NOUN
issue-3125	190	15	by	by	ADP
issue-3125	190	16	reviewing	review	VERB
issue-3125	190	17	the	the	DET
issue-3125	190	18	state	state	NOUN
issue-3125	190	19	’s	’s	PART
issue-3125	190	20	functional	functional	ADJ
issue-3125	190	21	responsibilities	responsibility	NOUN
issue-3125	190	22	.	.	PUNCT
issue-3125	191	1	according	accord	VERB
issue-3125	191	2	to	to	ADP
issue-3125	191	3	public	public	ADJ
issue-3125	191	4	finance	finance	NOUN
issue-3125	191	5	theory	theory	NOUN
issue-3125	191	6	,	,	PUNCT
issue-3125	191	7	it	it	PRON
issue-3125	191	8	is	be	AUX
issue-3125	191	9	essential	essential	ADJ
issue-3125	191	10	to	to	PART
issue-3125	191	11	clearly	clearly	ADV
issue-3125	191	12	define	define	VERB
issue-3125	191	13	the	the	DET
issue-3125	191	14	boundaries	boundary	NOUN
issue-3125	191	15	of	of	ADP
issue-3125	191	16	state	state	NOUN
issue-3125	191	17	intervention	intervention	NOUN
issue-3125	191	18	,	,	PUNCT
issue-3125	191	19	as	as	ADP
issue-3125	191	20	an	an	DET
issue-3125	191	21	excessively	excessively	ADV
issue-3125	191	22	broad	broad	ADJ
issue-3125	191	23	range	range	NOUN
issue-3125	191	24	of	of	ADP
issue-3125	191	25	functions	function	NOUN
issue-3125	191	26	results	result	NOUN
issue-3125	191	27	in	in	ADP
issue-3125	191	28	the	the	DET
issue-3125	191	29	dispersion	dispersion	NOUN
issue-3125	191	30	of	of	ADP
issue-3125	191	31	resources	resource	NOUN
issue-3125	191	32	and	and	CCONJ
issue-3125	191	33	reduced	reduced	ADJ
issue-3125	191	34	efficiency	efficiency	NOUN
issue-3125	191	35	.	.	PUNCT
issue-3125	192	1	regularly	regularly	ADV
issue-3125	192	2	assessing	assess	VERB
issue-3125	192	3	the	the	DET
issue-3125	192	4	relevance	relevance	NOUN
issue-3125	192	5	of	of	ADP
issue-3125	192	6	budget	budget	NOUN
issue-3125	192	7	programmes	programme	NOUN
issue-3125	192	8	and	and	CCONJ
issue-3125	192	9	their	their	PRON
issue-3125	192	10	alignment	alignment	NOUN
issue-3125	192	11	with	with	ADP
issue-3125	192	12	state	state	NOUN
issue-3125	192	13	priorities	priority	NOUN
issue-3125	192	14	,	,	PUNCT
issue-3125	192	15	as	as	ADV
issue-3125	192	16	well	well	ADV
issue-3125	192	17	as	as	ADP
issue-3125	192	18	analysing	analyse	VERB
issue-3125	192	19	costs	cost	NOUN
issue-3125	192	20	and	and	CCONJ
issue-3125	192	21	outcomes	outcome	NOUN
issue-3125	192	22	,	,	PUNCT
issue-3125	192	23	makes	make	VERB
issue-3125	192	24	it	it	PRON
issue-3125	192	25	possible	possible	ADJ
issue-3125	192	26	to	to	PART
issue-3125	192	27	identify	identify	VERB
issue-3125	192	28	ineffective	ineffective	ADJ
issue-3125	192	29	programmes	programme	NOUN
issue-3125	192	30	.	.	PUNCT
issue-3125	193	1	reforming	reform	VERB
issue-3125	193	2	irrational	irrational	ADJ
issue-3125	193	3	expenditure	expenditure	NOUN
issue-3125	193	4	,	,	PUNCT
issue-3125	193	5	such	such	ADJ
issue-3125	193	6	as	as	ADP
issue-3125	193	7	low	low	ADJ
issue-3125	193	8	-	-	PUNCT
issue-3125	193	9	impact	impact	NOUN
issue-3125	193	10	privileges	privilege	NOUN
issue-3125	193	11	,	,	PUNCT
issue-3125	193	12	excessive	excessive	ADJ
issue-3125	193	13	administrative	administrative	ADJ
issue-3125	193	14	staffing	staffing	NOUN
issue-3125	193	15	and	and	CCONJ
issue-3125	193	16	the	the	DET
issue-3125	193	17	maintenance	maintenance	NOUN
issue-3125	193	18	of	of	ADP
issue-3125	193	19	unprofitable	unprofitable	ADJ
issue-3125	193	20	state	state	NOUN
issue-3125	193	21	enterprises	enterprise	NOUN
issue-3125	193	22	,	,	PUNCT
issue-3125	193	23	allows	allow	VERB
issue-3125	193	24	resources	resource	NOUN
issue-3125	193	25	to	to	PART
issue-3125	193	26	be	be	AUX
issue-3125	193	27	redirected	redirect	VERB
issue-3125	193	28	towards	towards	ADP
issue-3125	193	29	essential	essential	ADJ
issue-3125	193	30	public	public	ADJ
issue-3125	193	31	functions	function	NOUN
issue-3125	193	32	and	and	CCONJ
issue-3125	193	33	priority	priority	NOUN
issue-3125	193	34	development	development	NOUN
issue-3125	193	35	areas	area	NOUN
issue-3125	193	36	(	(	PUNCT
issue-3125	193	37	kutsenko	kutsenko	PROPN
issue-3125	193	38	,	,	PUNCT
issue-3125	193	39	2016	2016	NUM
issue-3125	193	40	)	)	PUNCT
issue-3125	193	41	.	.	PUNCT
issue-3125	194	1	the	the	DET
issue-3125	194	2	stability	stability	NOUN
issue-3125	194	3	and	and	CCONJ
issue-3125	194	4	predictability	predictability	NOUN
issue-3125	194	5	of	of	ADP
issue-3125	194	6	budgetary	budgetary	ADJ
issue-3125	194	7	financing	financing	NOUN
issue-3125	194	8	is	be	AUX
issue-3125	194	9	equally	equally	ADV
issue-3125	194	10	important	important	ADJ
issue-3125	194	11	.	.	PUNCT
issue-3125	195	1	as	as	SCONJ
issue-3125	195	2	state	state	NOUN
issue-3125	195	3	functions	function	NOUN
issue-3125	195	4	such	such	ADJ
issue-3125	195	5	as	as	ADP
issue-3125	195	6	education	education	NOUN
issue-3125	195	7	,	,	PUNCT
issue-3125	195	8	healthcare	healthcare	PROPN
issue-3125	195	9	,	,	PUNCT
issue-3125	195	10	defence	defence	NOUN
issue-3125	195	11	and	and	CCONJ
issue-3125	195	12	social	social	ADJ
issue-3125	195	13	protection	protection	NOUN
issue-3125	195	14	are	be	AUX
issue-3125	195	15	continuous	continuous	ADJ
issue-3125	195	16	by	by	ADP
issue-3125	195	17	nature	nature	NOUN
issue-3125	195	18	,	,	PUNCT
issue-3125	195	19	the	the	DET
issue-3125	195	20	state	state	NOUN
issue-3125	195	21	must	must	AUX
issue-3125	195	22	ensure	ensure	VERB
issue-3125	195	23	they	they	PRON
issue-3125	195	24	are	be	AUX
issue-3125	195	25	adequately	adequately	ADV
issue-3125	195	26	funded	fund	VERB
issue-3125	195	27	.	.	PUNCT
issue-3125	196	1	this	this	PRON
issue-3125	196	2	requires	require	VERB
issue-3125	196	3	a	a	DET
issue-3125	196	4	robust	robust	ADJ
issue-3125	196	5	tax	tax	NOUN
issue-3125	196	6	policy	policy	NOUN
issue-3125	196	7	,	,	PUNCT
issue-3125	196	8	an	an	DET
issue-3125	196	9	expanded	expand	VERB
issue-3125	196	10	revenue	revenue	NOUN
issue-3125	196	11	base	base	NOUN
issue-3125	196	12	and	and	CCONJ
issue-3125	196	13	an	an	DET
issue-3125	196	14	enhanced	enhanced	ADJ
issue-3125	196	15	tax	tax	NOUN
issue-3125	196	16	administration	administration	NOUN
issue-3125	196	17	system	system	NOUN
issue-3125	196	18	.	.	PUNCT
issue-3125	197	1	significant	significant	ADJ
issue-3125	197	2	steps	step	NOUN
issue-3125	197	3	in	in	ADP
issue-3125	197	4	this	this	DET
issue-3125	197	5	direction	direction	NOUN
issue-3125	197	6	include	include	VERB
issue-3125	197	7	reducing	reduce	VERB
issue-3125	197	8	the	the	DET
issue-3125	197	9	size	size	NOUN
issue-3125	197	10	of	of	ADP
issue-3125	197	11	the	the	DET
issue-3125	197	12	shadow	shadow	NOUN
issue-3125	197	13	economy	economy	NOUN
issue-3125	197	14	,	,	PUNCT
issue-3125	197	15	developing	develop	VERB
issue-3125	197	16	digital	digital	ADJ
issue-3125	197	17	tax	tax	NOUN
issue-3125	197	18	control	control	NOUN
issue-3125	197	19	tools	tool	NOUN
issue-3125	197	20	,	,	PUNCT
issue-3125	197	21	tackling	tackle	VERB
issue-3125	197	22	tax	tax	NOUN
issue-3125	197	23	evasion	evasion	NOUN
issue-3125	197	24	and	and	CCONJ
issue-3125	197	25	encouraging	encourage	VERB
issue-3125	197	26	legal	legal	ADJ
issue-3125	197	27	employment	employment	NOUN
issue-3125	197	28	.	.	PUNCT
issue-3125	198	1	an	an	DET
issue-3125	198	2	increase	increase	NOUN
issue-3125	198	3	in	in	ADP
issue-3125	198	4	the	the	DET
issue-3125	198	5	size	size	NOUN
issue-3125	198	6	of	of	ADP
issue-3125	198	7	the	the	DET
issue-3125	198	8	formal	formal	ADJ
issue-3125	198	9	economy	economy	NOUN
issue-3125	198	10	automatically	automatically	ADV
issue-3125	198	11	increases	increase	VERB
issue-3125	198	12	the	the	DET
issue-3125	198	13	financial	financial	ADJ
issue-3125	198	14	resources	resource	NOUN
issue-3125	198	15	available	available	ADJ
issue-3125	198	16	to	to	ADP
issue-3125	198	17	the	the	DET
issue-3125	198	18	state	state	NOUN
issue-3125	198	19	to	to	PART
issue-3125	198	20	perform	perform	VERB
issue-3125	198	21	its	its	PRON
issue-3125	198	22	functions	function	NOUN
issue-3125	198	23	.	.	PUNCT
issue-3125	199	1	in	in	ADP
issue-3125	199	2	summary	summary	NOUN
issue-3125	199	3	,	,	PUNCT
issue-3125	199	4	the	the	DET
issue-3125	199	5	financial	financial	ADJ
issue-3125	199	6	and	and	CCONJ
issue-3125	199	7	legal	legal	ADJ
issue-3125	199	8	mechanisms	mechanism	NOUN
issue-3125	199	9	of	of	ADP
issue-3125	199	10	the	the	DET
issue-3125	199	11	budgetary	budgetary	ADJ
issue-3125	199	12	system	system	NOUN
issue-3125	199	13	must	must	AUX
issue-3125	199	14	be	be	AUX
issue-3125	199	15	oriented	orient	VERB
issue-3125	199	16	towards	towards	ADP
issue-3125	199	17	the	the	DET
issue-3125	199	18	ultimate	ultimate	ADJ
issue-3125	199	19	goal	goal	NOUN
issue-3125	199	20	of	of	ADP
issue-3125	199	21	maximising	maximise	VERB
issue-3125	199	22	satisfaction	satisfaction	NOUN
issue-3125	199	23	of	of	ADP
issue-3125	199	24	public	public	ADJ
issue-3125	199	25	needs	need	NOUN
issue-3125	199	26	through	through	ADP
issue-3125	199	27	the	the	DET
issue-3125	199	28	optimal	optimal	ADJ
issue-3125	199	29	and	and	CCONJ
issue-3125	199	30	rational	rational	ADJ
issue-3125	199	31	use	use	NOUN
issue-3125	199	32	of	of	ADP
issue-3125	199	33	budgetary	budgetary	ADJ
issue-3125	199	34	resources	resource	NOUN
issue-3125	199	35	.	.	PUNCT
issue-3125	200	1	this	this	DET
issue-3125	200	2	objective	objective	NOUN
issue-3125	200	3	is	be	AUX
issue-3125	200	4	particularly	particularly	ADV
issue-3125	200	5	important	important	ADJ
issue-3125	200	6	in	in	ADP
issue-3125	200	7	circumstances	circumstance	NOUN
issue-3125	200	8	of	of	ADP
issue-3125	200	9	limited	limited	ADJ
issue-3125	200	10	financial	financial	ADJ
issue-3125	200	11	capacity	capacity	NOUN
issue-3125	200	12	and	and	CCONJ
issue-3125	200	13	heightened	heighten	VERB
issue-3125	200	14	public	public	ADJ
issue-3125	200	15	expectations	expectation	NOUN
issue-3125	200	16	regarding	regard	VERB
issue-3125	200	17	the	the	DET
issue-3125	200	18	quality	quality	NOUN
issue-3125	200	19	of	of	ADP
issue-3125	200	20	public	public	ADJ
issue-3125	200	21	services	service	NOUN
issue-3125	200	22	.	.	PUNCT
issue-3125	201	1	as	as	ADP
issue-3125	201	2	an	an	DET
issue-3125	201	3	instrument	instrument	NOUN
issue-3125	201	4	of	of	ADP
issue-3125	201	5	state	state	NOUN
issue-3125	201	6	policy	policy	NOUN
issue-3125	201	7	,	,	PUNCT
issue-3125	201	8	budgetary	budgetary	ADJ
issue-3125	201	9	funds	fund	NOUN
issue-3125	201	10	should	should	AUX
issue-3125	201	11	support	support	VERB
issue-3125	201	12	the	the	DET
issue-3125	201	13	current	current	ADJ
issue-3125	201	14	functioning	functioning	NOUN
issue-3125	201	15	of	of	ADP
issue-3125	201	16	public	public	ADJ
issue-3125	201	17	institutions	institution	NOUN
issue-3125	201	18	and	and	CCONJ
issue-3125	201	19	also	also	ADV
issue-3125	201	20	serve	serve	VERB
issue-3125	201	21	as	as	ADP
issue-3125	201	22	a	a	DET
issue-3125	201	23	foundation	foundation	NOUN
issue-3125	201	24	for	for	ADP
issue-3125	201	25	development	development	NOUN
issue-3125	201	26	by	by	ADP
issue-3125	201	27	investing	invest	VERB
issue-3125	201	28	in	in	ADP
issue-3125	201	29	the	the	DET
issue-3125	201	30	future	future	NOUN
issue-3125	201	31	and	and	CCONJ
issue-3125	201	32	creating	create	VERB
issue-3125	201	33	conditions	condition	NOUN
issue-3125	201	34	for	for	ADP
issue-3125	201	35	sustainable	sustainable	ADJ
issue-3125	201	36	,	,	PUNCT
issue-3125	201	37	high	high	ADJ
issue-3125	201	38	-	-	PUNCT
issue-3125	201	39	quality	quality	NOUN
issue-3125	201	40	societal	societal	ADJ
issue-3125	201	41	progress	progress	NOUN
issue-3125	201	42	.	.	PUNCT
issue-3125	202	1	7	7	X
issue-3125	202	2	.	.	X
issue-3125	202	3	conclusions	conclusion	NOUN
issue-3125	202	4	budgetary	budgetary	ADJ
issue-3125	202	5	funds	fund	NOUN
issue-3125	202	6	are	be	AUX
issue-3125	202	7	a	a	DET
issue-3125	202	8	key	key	ADJ
issue-3125	202	9	financial	financial	ADJ
issue-3125	202	10	and	and	CCONJ
issue-3125	202	11	legal	legal	ADJ
issue-3125	202	12	category	category	NOUN
issue-3125	202	13	that	that	PRON
issue-3125	202	14	enable	enable	VERB
issue-3125	202	15	the	the	DET
issue-3125	202	16	state	state	NOUN
issue-3125	202	17	to	to	PART
issue-3125	202	18	perform	perform	VERB
issue-3125	202	19	its	its	PRON
issue-3125	202	20	public	public	ADJ
issue-3125	202	21	functions	function	NOUN
issue-3125	202	22	effectively	effectively	ADV
issue-3125	202	23	and	and	CCONJ
issue-3125	202	24	ensure	ensure	VERB
issue-3125	202	25	the	the	DET
issue-3125	202	26	provision	provision	NOUN
issue-3125	202	27	of	of	ADP
issue-3125	202	28	public	public	ADJ
issue-3125	202	29	goods	good	NOUN
issue-3125	202	30	.	.	PUNCT
issue-3125	203	1	as	as	ADP
issue-3125	203	2	a	a	DET
issue-3125	203	3	centralised	centralised	ADJ
issue-3125	203	4	resource	resource	NOUN
issue-3125	203	5	pool	pool	NOUN
issue-3125	203	6	,	,	PUNCT
issue-3125	203	7	the	the	DET
issue-3125	203	8	budget	budget	NOUN
issue-3125	203	9	is	be	AUX
issue-3125	203	10	an	an	DET
issue-3125	203	11	instrument	instrument	NOUN
issue-3125	203	12	for	for	ADP
issue-3125	203	13	redistributing	redistribute	VERB
issue-3125	203	14	a	a	DET
issue-3125	203	15	portion	portion	NOUN
issue-3125	203	16	of	of	ADP
issue-3125	203	17	the	the	DET
issue-3125	203	18	gross	gross	ADJ
issue-3125	203	19	domestic	domestic	ADJ
issue-3125	203	20	product	product	NOUN
issue-3125	203	21	,	,	PUNCT
issue-3125	203	22	influencing	influence	VERB
issue-3125	203	23	social	social	ADJ
issue-3125	203	24	,	,	PUNCT
issue-3125	203	25	economic	economic	ADJ
issue-3125	203	26	and	and	CCONJ
issue-3125	203	27	humanitarian	humanitarian	ADJ
issue-3125	203	28	processes	process	NOUN
issue-3125	203	29	in	in	ADP
issue-3125	203	30	the	the	DET
issue-3125	203	31	process	process	NOUN
issue-3125	203	32	.	.	PUNCT
issue-3125	204	1	the	the	DET
issue-3125	204	2	effectiveness	effectiveness	NOUN
issue-3125	204	3	of	of	ADP
issue-3125	204	4	public	public	ADJ
issue-3125	204	5	policy	policy	NOUN
issue-3125	204	6	depends	depend	VERB
issue-3125	204	7	largely	largely	ADV
issue-3125	204	8	on	on	ADP
issue-3125	204	9	the	the	DET
issue-3125	204	10	efficiency	efficiency	NOUN
issue-3125	204	11	with	with	ADP
issue-3125	204	12	which	which	PRON
issue-3125	204	13	budgetary	budgetary	ADJ
issue-3125	204	14	funds	fund	NOUN
issue-3125	204	15	are	be	AUX
issue-3125	204	16	formed	form	VERB
issue-3125	204	17	,	,	PUNCT
issue-3125	204	18	allocated	allocate	VERB
issue-3125	204	19	and	and	CCONJ
issue-3125	204	20	utilised	utilise	VERB
issue-3125	204	21	,	,	PUNCT
issue-3125	204	22	and	and	CCONJ
issue-3125	204	23	on	on	ADP
issue-3125	204	24	the	the	DET
issue-3125	204	25	consistency	consistency	NOUN
issue-3125	204	26	with	with	ADP
issue-3125	204	27	which	which	PRON
issue-3125	204	28	fundamental	fundamental	ADJ
issue-3125	204	29	financial	financial	ADJ
issue-3125	204	30	principles	principle	NOUN
issue-3125	204	31	are	be	AUX
issue-3125	204	32	applied	apply	VERB
issue-3125	204	33	.	.	PUNCT
issue-3125	205	1	the	the	DET
issue-3125	205	2	financial	financial	ADJ
issue-3125	205	3	and	and	CCONJ
issue-3125	205	4	legal	legal	ADJ
issue-3125	205	5	mechanisms	mechanism	NOUN
issue-3125	205	6	governing	govern	VERB
issue-3125	205	7	the	the	DET
issue-3125	205	8	use	use	NOUN
issue-3125	205	9	of	of	ADP
issue-3125	205	10	budgetary	budgetary	ADJ
issue-3125	205	11	resources	resource	NOUN
issue-3125	205	12	,	,	PUNCT
issue-3125	205	13	as	as	SCONJ
issue-3125	205	14	set	set	VERB
issue-3125	205	15	out	out	ADP
issue-3125	205	16	in	in	ADP
issue-3125	205	17	ukraine	ukraine	PROPN
issue-3125	205	18	's	's	PART
issue-3125	205	19	budget	budget	NOUN
issue-3125	205	20	code	code	NOUN
issue-3125	205	21	,	,	PUNCT
issue-3125	205	22	ensure	ensure	VERB
issue-3125	205	23	legal	legal	ADJ
issue-3125	205	24	certainty	certainty	NOUN
issue-3125	205	25	,	,	PUNCT
issue-3125	205	26	transparency	transparency	NOUN
issue-3125	205	27	and	and	CCONJ
issue-3125	205	28	accountability	accountability	NOUN
issue-3125	205	29	in	in	ADP
issue-3125	205	30	budgetary	budgetary	ADJ
issue-3125	205	31	procedures	procedure	NOUN
issue-3125	205	32	.	.	PUNCT
issue-3125	206	1	the	the	DET
issue-3125	206	2	clear	clear	ADJ
issue-3125	206	3	division	division	NOUN
issue-3125	206	4	of	of	ADP
issue-3125	206	5	powers	power	NOUN
issue-3125	206	6	among	among	ADP
issue-3125	206	7	participants	participant	NOUN
issue-3125	206	8	in	in	ADP
issue-3125	206	9	the	the	DET
issue-3125	206	10	budgetary	budgetary	ADJ
issue-3125	206	11	process	process	NOUN
issue-3125	206	12	,	,	PUNCT
issue-3125	206	13	application	application	NOUN
issue-3125	206	14	of	of	ADP
issue-3125	206	15	the	the	DET
issue-3125	206	16	programme	programme	NOUN
issue-3125	206	17	-	-	PUNCT
issue-3125	206	18	based	base	VERB
issue-3125	206	19	budgeting	budgeting	NOUN
issue-3125	206	20	method	method	NOUN
issue-3125	206	21	,	,	PUNCT
issue-3125	206	22	development	development	NOUN
issue-3125	206	23	of	of	ADP
issue-3125	206	24	financial	financial	ADJ
issue-3125	206	25	control	control	NOUN
issue-3125	206	26	instruments	instrument	NOUN
issue-3125	206	27	and	and	CCONJ
issue-3125	206	28	openness	openness	NOUN
issue-3125	206	29	of	of	ADP
issue-3125	206	30	budgetary	budgetary	ADJ
issue-3125	206	31	data	datum	NOUN
issue-3125	206	32	create	create	VERB
issue-3125	206	33	conditions	condition	NOUN
issue-3125	206	34	conducive	conducive	ADJ
issue-3125	206	35	to	to	ADP
issue-3125	206	36	rational	rational	ADJ
issue-3125	206	37	public	public	ADJ
issue-3125	206	38	finance	finance	NOUN
issue-3125	206	39	management	management	NOUN
issue-3125	206	40	.	.	PUNCT
issue-3125	207	1	however	however	ADV
issue-3125	207	2	,	,	PUNCT
issue-3125	207	3	contemporary	contemporary	ADJ
issue-3125	207	4	challenges	challenge	NOUN
issue-3125	207	5	–	–	PUNCT
issue-3125	207	6	from	from	ADP
issue-3125	207	7	rising	rise	VERB
issue-3125	207	8	social	social	ADJ
issue-3125	207	9	needs	need	NOUN
issue-3125	207	10	to	to	ADP
issue-3125	207	11	increasing	increase	VERB
issue-3125	207	12	defence	defence	NOUN
issue-3125	207	13	-	-	PUNCT
issue-3125	207	14	related	relate	VERB
issue-3125	207	15	threats	threat	NOUN
issue-3125	207	16	–	–	PUNCT
issue-3125	207	17	baltic	baltic	ADJ
issue-3125	207	18	journal	journal	NOUN
issue-3125	207	19	of	of	ADP
issue-3125	207	20	economic	economic	ADJ
issue-3125	207	21	studies	study	NOUN
issue-3125	207	22	252	252	NUM
issue-3125	207	23	vol	vol	NOUN
issue-3125	207	24	.	.	PUNCT
issue-3125	208	1	11	11	NUM
issue-3125	209	1	no	no	NOUN
issue-3125	209	2	.	.	NOUN
issue-3125	209	3	5	5	NUM
issue-3125	209	4	,	,	PUNCT
issue-3125	209	5	2025	2025	NUM
issue-3125	209	6	necessitate	necessitate	ADJ
issue-3125	209	7	further	further	ADJ
issue-3125	209	8	improvements	improvement	NOUN
issue-3125	209	9	to	to	ADP
issue-3125	209	10	the	the	DET
issue-3125	209	11	budget	budget	NOUN
issue-3125	209	12	system	system	NOUN
issue-3125	209	13	and	and	CCONJ
issue-3125	209	14	strengthening	strengthen	VERB
issue-3125	209	15	its	its	PRON
issue-3125	209	16	capacity	capacity	NOUN
issue-3125	209	17	to	to	PART
issue-3125	209	18	support	support	VERB
issue-3125	209	19	sustainable	sustainable	ADJ
issue-3125	209	20	development	development	NOUN
issue-3125	209	21	.	.	PUNCT
issue-3125	210	1	an	an	DET
issue-3125	210	2	analysis	analysis	NOUN
issue-3125	210	3	of	of	ADP
issue-3125	210	4	the	the	DET
issue-3125	210	5	structure	structure	NOUN
issue-3125	210	6	of	of	ADP
issue-3125	210	7	budget	budget	NOUN
issue-3125	210	8	expenditures	expenditure	NOUN
issue-3125	210	9	demonstrates	demonstrate	VERB
issue-3125	210	10	the	the	DET
issue-3125	210	11	dominance	dominance	NOUN
issue-3125	210	12	of	of	ADP
issue-3125	210	13	the	the	DET
issue-3125	210	14	socio	socio	NOUN
issue-3125	210	15	humanitarian	humanitarian	ADJ
issue-3125	210	16	component	component	NOUN
issue-3125	210	17	,	,	PUNCT
issue-3125	210	18	reflecting	reflect	VERB
issue-3125	210	19	the	the	DET
issue-3125	210	20	social	social	ADJ
issue-3125	210	21	orientation	orientation	NOUN
issue-3125	210	22	of	of	ADP
issue-3125	210	23	the	the	DET
issue-3125	210	24	state	state	NOUN
issue-3125	210	25	as	as	SCONJ
issue-3125	210	26	embedded	embed	VERB
issue-3125	210	27	in	in	ADP
issue-3125	210	28	legislation	legislation	NOUN
issue-3125	210	29	.	.	PUNCT
issue-3125	211	1	however	however	ADV
issue-3125	211	2	,	,	PUNCT
issue-3125	211	3	the	the	DET
issue-3125	211	4	systematic	systematic	ADJ
issue-3125	211	5	underfunding	underfunding	NOUN
issue-3125	211	6	of	of	ADP
issue-3125	211	7	several	several	ADJ
issue-3125	211	8	sectors	sector	NOUN
issue-3125	211	9	reveals	reveal	VERB
issue-3125	211	10	significant	significant	ADJ
issue-3125	211	11	imbalances	imbalance	NOUN
issue-3125	211	12	in	in	ADP
issue-3125	211	13	fiscal	fiscal	ADJ
issue-3125	211	14	policy	policy	NOUN
issue-3125	211	15	and	and	CCONJ
issue-3125	211	16	highlights	highlight	NOUN
issue-3125	211	17	the	the	DET
issue-3125	211	18	need	need	NOUN
issue-3125	211	19	for	for	ADP
issue-3125	211	20	deeper	deep	ADJ
issue-3125	211	21	modernisation	modernisation	NOUN
issue-3125	211	22	of	of	ADP
issue-3125	211	23	planning	planning	NOUN
issue-3125	211	24	mechanisms	mechanism	NOUN
issue-3125	211	25	and	and	CCONJ
issue-3125	211	26	priority	priority	NOUN
issue-3125	211	27	-	-	PUNCT
issue-3125	211	28	setting	setting	NOUN
issue-3125	211	29	.	.	PUNCT
issue-3125	212	1	in	in	ADP
issue-3125	212	2	order	order	NOUN
issue-3125	212	3	to	to	PART
issue-3125	212	4	ensure	ensure	VERB
issue-3125	212	5	the	the	DET
issue-3125	212	6	stable	stable	ADJ
issue-3125	212	7	financing	financing	NOUN
issue-3125	212	8	of	of	ADP
issue-3125	212	9	public	public	ADJ
issue-3125	212	10	functions	function	NOUN
issue-3125	212	11	,	,	PUNCT
issue-3125	212	12	there	there	PRON
issue-3125	212	13	is	be	VERB
issue-3125	212	14	a	a	DET
issue-3125	212	15	necessity	necessity	NOUN
issue-3125	212	16	to	to	PART
issue-3125	212	17	expand	expand	VERB
issue-3125	212	18	the	the	DET
issue-3125	212	19	revenue	revenue	NOUN
issue-3125	212	20	base	base	NOUN
issue-3125	212	21	of	of	ADP
issue-3125	212	22	the	the	DET
issue-3125	212	23	budget	budget	NOUN
issue-3125	212	24	,	,	PUNCT
issue-3125	212	25	whilst	whilst	SCONJ
issue-3125	212	26	concomitantly	concomitantly	ADV
issue-3125	212	27	improving	improve	VERB
issue-3125	212	28	the	the	DET
issue-3125	212	29	quality	quality	NOUN
issue-3125	212	30	of	of	ADP
issue-3125	212	31	tax	tax	NOUN
issue-3125	212	32	administration	administration	NOUN
issue-3125	212	33	and	and	CCONJ
issue-3125	212	34	further	far	ADV
issue-3125	212	35	developing	develop	VERB
issue-3125	212	36	fiscal	fiscal	ADJ
issue-3125	212	37	decentralisation	decentralisation	NOUN
issue-3125	212	38	instruments	instrument	NOUN
issue-3125	212	39	.	.	PUNCT
issue-3125	213	1	the	the	DET
issue-3125	213	2	enhancement	enhancement	NOUN
issue-3125	213	3	of	of	ADP
issue-3125	213	4	the	the	DET
issue-3125	213	5	efficiency	efficiency	NOUN
issue-3125	213	6	of	of	ADP
issue-3125	213	7	budgetary	budgetary	ADJ
issue-3125	213	8	funds	fund	NOUN
issue-3125	213	9	must	must	AUX
issue-3125	213	10	be	be	AUX
issue-3125	213	11	based	base	VERB
issue-3125	213	12	on	on	ADP
issue-3125	213	13	strategic	strategic	ADJ
issue-3125	213	14	budget	budget	NOUN
issue-3125	213	15	planning	planning	NOUN
issue-3125	213	16	,	,	PUNCT
issue-3125	213	17	regular	regular	ADJ
issue-3125	213	18	evaluation	evaluation	NOUN
issue-3125	213	19	of	of	ADP
issue-3125	213	20	programme	programme	NOUN
issue-3125	213	21	performance	performance	NOUN
issue-3125	213	22	,	,	PUNCT
issue-3125	213	23	optimisation	optimisation	NOUN
issue-3125	213	24	of	of	ADP
issue-3125	213	25	ineffective	ineffective	ADJ
issue-3125	213	26	expenditures	expenditure	NOUN
issue-3125	213	27	,	,	PUNCT
issue-3125	213	28	and	and	CCONJ
issue-3125	213	29	the	the	DET
issue-3125	213	30	development	development	NOUN
issue-3125	213	31	of	of	ADP
issue-3125	213	32	digital	digital	ADJ
issue-3125	213	33	management	management	NOUN
issue-3125	213	34	tools	tool	NOUN
issue-3125	213	35	.	.	PUNCT
issue-3125	214	1	it	it	PRON
issue-3125	214	2	is	be	AUX
issue-3125	214	3	imperative	imperative	ADJ
issue-3125	214	4	that	that	SCONJ
issue-3125	214	5	fiscal	fiscal	ADJ
issue-3125	214	6	policy	policy	NOUN
issue-3125	214	7	prioritises	prioritise	VERB
issue-3125	214	8	not	not	PART
issue-3125	214	9	only	only	ADV
issue-3125	214	10	the	the	DET
issue-3125	214	11	financing	financing	NOUN
issue-3125	214	12	of	of	ADP
issue-3125	214	13	current	current	ADJ
issue-3125	214	14	needs	need	NOUN
issue-3125	214	15	but	but	CCONJ
issue-3125	214	16	also	also	ADV
issue-3125	214	17	the	the	DET
issue-3125	214	18	creation	creation	NOUN
issue-3125	214	19	of	of	ADP
issue-3125	214	20	long	long	ADJ
issue-3125	214	21	-	-	PUNCT
issue-3125	214	22	term	term	NOUN
issue-3125	214	23	foundations	foundation	NOUN
issue-3125	214	24	for	for	ADP
issue-3125	214	25	development	development	NOUN
issue-3125	214	26	,	,	PUNCT
issue-3125	214	27	including	include	VERB
issue-3125	214	28	investments	investment	NOUN
issue-3125	214	29	in	in	ADP
issue-3125	214	30	human	human	ADJ
issue-3125	214	31	capital	capital	NOUN
issue-3125	214	32	,	,	PUNCT
issue-3125	214	33	infrastructure	infrastructure	NOUN
issue-3125	214	34	,	,	PUNCT
issue-3125	214	35	and	and	CCONJ
issue-3125	214	36	innovation	innovation	NOUN
issue-3125	214	37	.	.	PUNCT
issue-3125	215	1	in	in	ADP
issue-3125	215	2	this	this	DET
issue-3125	215	3	context	context	NOUN
issue-3125	215	4	,	,	PUNCT
issue-3125	215	5	the	the	DET
issue-3125	215	6	budget	budget	NOUN
issue-3125	215	7	functions	function	NOUN
issue-3125	215	8	not	not	PART
issue-3125	215	9	only	only	ADV
issue-3125	215	10	as	as	ADP
issue-3125	215	11	a	a	DET
issue-3125	215	12	tool	tool	NOUN
issue-3125	215	13	to	to	PART
issue-3125	215	14	ensure	ensure	VERB
issue-3125	215	15	the	the	DET
issue-3125	215	16	dayto	dayto	PROPN
issue-3125	215	17	-	-	PUNCT
issue-3125	215	18	day	day	NOUN
issue-3125	215	19	functioning	functioning	NOUN
issue-3125	215	20	of	of	ADP
issue-3125	215	21	the	the	DET
issue-3125	215	22	state	state	NOUN
issue-3125	215	23	but	but	CCONJ
issue-3125	215	24	also	also	ADV
issue-3125	215	25	as	as	ADP
issue-3125	215	26	a	a	DET
issue-3125	215	27	mechanism	mechanism	NOUN
issue-3125	215	28	for	for	ADP
issue-3125	215	29	generating	generate	VERB
issue-3125	215	30	qualitative	qualitative	ADJ
issue-3125	215	31	societal	societal	ADJ
issue-3125	215	32	transformation	transformation	NOUN
issue-3125	215	33	.	.	PUNCT
issue-3125	216	1	consequently	consequently	ADV
issue-3125	216	2	,	,	PUNCT
issue-3125	216	3	budgetary	budgetary	ADJ
issue-3125	216	4	funds	fund	NOUN
issue-3125	216	5	serve	serve	VERB
issue-3125	216	6	as	as	ADP
issue-3125	216	7	a	a	DET
issue-3125	216	8	pivotal	pivotal	ADJ
issue-3125	216	9	instrument	instrument	NOUN
issue-3125	216	10	in	in	ADP
issue-3125	216	11	the	the	DET
issue-3125	216	12	execution	execution	NOUN
issue-3125	216	13	of	of	ADP
issue-3125	216	14	the	the	DET
issue-3125	216	15	state	state	NOUN
issue-3125	216	16	's	's	PART
issue-3125	216	17	public	public	ADJ
issue-3125	216	18	functions	function	NOUN
issue-3125	216	19	,	,	PUNCT
issue-3125	216	20	playing	play	VERB
issue-3125	216	21	a	a	DET
issue-3125	216	22	fundamental	fundamental	ADJ
issue-3125	216	23	role	role	NOUN
issue-3125	216	24	in	in	ADP
issue-3125	216	25	ensuring	ensure	VERB
issue-3125	216	26	societal	societal	ADJ
issue-3125	216	27	stability	stability	NOUN
issue-3125	216	28	,	,	PUNCT
issue-3125	216	29	development	development	NOUN
issue-3125	216	30	,	,	PUNCT
issue-3125	216	31	and	and	CCONJ
issue-3125	216	32	welfare	welfare	NOUN
issue-3125	216	33	.	.	PUNCT
issue-3125	217	1	it	it	PRON
issue-3125	217	2	is	be	AUX
issue-3125	217	3	imperative	imperative	ADJ
issue-3125	217	4	to	to	PART
issue-3125	217	5	enhance	enhance	VERB
issue-3125	217	6	the	the	DET
issue-3125	217	7	financial	financial	ADJ
issue-3125	217	8	and	and	CCONJ
issue-3125	217	9	legal	legal	ADJ
issue-3125	217	10	mechanisms	mechanism	NOUN
issue-3125	217	11	,	,	PUNCT
issue-3125	217	12	adhere	adhere	VERB
issue-3125	217	13	to	to	ADP
issue-3125	217	14	the	the	DET
issue-3125	217	15	principles	principle	NOUN
issue-3125	217	16	of	of	ADP
issue-3125	217	17	the	the	DET
issue-3125	217	18	budgetary	budgetary	ADJ
issue-3125	217	19	system	system	NOUN
issue-3125	217	20	with	with	ADP
issue-3125	217	21	unwavering	unwavering	ADJ
issue-3125	217	22	consistency	consistency	NOUN
issue-3125	217	23	,	,	PUNCT
issue-3125	217	24	and	and	CCONJ
issue-3125	217	25	optimise	optimise	VERB
issue-3125	217	26	the	the	DET
issue-3125	217	27	effectiveness	effectiveness	NOUN
issue-3125	217	28	of	of	ADP
issue-3125	217	29	budgetary	budgetary	ADJ
issue-3125	217	30	expenditures	expenditure	NOUN
issue-3125	217	31	.	.	PUNCT
issue-3125	218	1	these	these	DET
issue-3125	218	2	measures	measure	NOUN
issue-3125	218	3	are	be	AUX
issue-3125	218	4	indispensable	indispensable	ADJ
issue-3125	218	5	for	for	ADP
issue-3125	218	6	fortifying	fortify	VERB
issue-3125	218	7	the	the	DET
issue-3125	218	8	state	state	NOUN
issue-3125	218	9	's	's	PART
issue-3125	218	10	capacity	capacity	NOUN
issue-3125	218	11	to	to	PART
issue-3125	218	12	address	address	VERB
issue-3125	218	13	contemporary	contemporary	ADJ
issue-3125	218	14	challenges	challenge	NOUN
issue-3125	218	15	and	and	CCONJ
issue-3125	218	16	ensure	ensure	VERB
issue-3125	218	17	sustainable	sustainable	ADJ
issue-3125	218	18	societal	societal	ADJ
issue-3125	218	19	growth	growth	NOUN
issue-3125	218	20	.	.	PUNCT
issue-3125	219	1	references	reference	NOUN
issue-3125	219	2	:	:	PUNCT
issue-3125	219	3	kutsenko	kutsenko	NOUN
issue-3125	219	4	,	,	PUNCT
issue-3125	219	5	t.	t.	PROPN
issue-3125	219	6	f.	f.	PROPN
issue-3125	219	7	(	(	PUNCT
issue-3125	219	8	2016	2016	NUM
issue-3125	219	9	)	)	PUNCT
issue-3125	219	10	.	.	PUNCT
issue-3125	220	1	public	public	ADJ
issue-3125	220	2	finances	finance	NOUN
issue-3125	220	3	in	in	ADP
issue-3125	220	4	ukraine	ukraine	NOUN
issue-3125	220	5	:	:	PUNCT
issue-3125	220	6	content	content	NOUN
issue-3125	220	7	and	and	CCONJ
issue-3125	220	8	structure	structure	NOUN
issue-3125	220	9	considering	consider	VERB
issue-3125	220	10	modern	modern	ADJ
issue-3125	220	11	development	development	NOUN
issue-3125	220	12	trends	trend	NOUN
issue-3125	220	13	.	.	PUNCT
issue-3125	221	1	ekonomika	ekonomika	PROPN
issue-3125	221	2	ta	ta	ADP
issue-3125	221	3	derzhava	derzhava	PROPN
issue-3125	221	4	,	,	PUNCT
issue-3125	221	5	(	(	PUNCT
issue-3125	221	6	6	6	NUM
issue-3125	221	7	)	)	PUNCT
issue-3125	221	8	,	,	PUNCT
issue-3125	221	9	62–66	62–66	PROPN
issue-3125	221	10	.	.	PUNCT
issue-3125	222	1	lunina	lunina	PROPN
issue-3125	222	2	,	,	PUNCT
issue-3125	222	3	i.	i.	PROPN
issue-3125	222	4	o.	o.	PROPN
issue-3125	222	5	,	,	PUNCT
issue-3125	222	6	&	&	CCONJ
issue-3125	222	7	bondaruk	bondaruk	PROPN
issue-3125	222	8	,	,	PUNCT
issue-3125	222	9	t.	t.	PROPN
issue-3125	222	10	h.	h.	PROPN
issue-3125	222	11	(	(	PUNCT
issue-3125	222	12	2019	2019	NUM
issue-3125	222	13	)	)	PUNCT
issue-3125	222	14	.	.	PUNCT
issue-3125	223	1	public	public	ADJ
issue-3125	223	2	finance	finance	NOUN
issue-3125	223	3	and	and	CCONJ
issue-3125	223	4	intergovernmental	intergovernmental	ADJ
issue-3125	223	5	relations	relation	NOUN
issue-3125	223	6	:	:	PUNCT
issue-3125	223	7	a	a	DET
issue-3125	223	8	textbook	textbook	NOUN
issue-3125	223	9	.	.	PUNCT
issue-3125	224	1	kyiv	kyiv	ADJ
issue-3125	224	2	:	:	PUNCT
issue-3125	224	3	state	state	NOUN
issue-3125	224	4	information	information	NOUN
issue-3125	224	5	and	and	CCONJ
issue-3125	224	6	analytical	analytical	ADJ
issue-3125	224	7	agency	agency	NOUN
issue-3125	224	8	.	.	PUNCT
issue-3125	225	1	shvaiko	shvaiko	NOUN
issue-3125	225	2	,	,	PUNCT
issue-3125	225	3	m.	m.	NOUN
issue-3125	225	4	l.	l.	PROPN
issue-3125	225	5	(	(	PUNCT
issue-3125	225	6	2019	2019	NUM
issue-3125	225	7	)	)	PUNCT
issue-3125	225	8	.	.	PUNCT
issue-3125	226	1	development	development	NOUN
issue-3125	226	2	of	of	ADP
issue-3125	226	3	public	public	ADJ
issue-3125	226	4	finances	finance	NOUN
issue-3125	226	5	of	of	ADP
issue-3125	226	6	ukraine	ukraine	NOUN
issue-3125	226	7	in	in	ADP
issue-3125	226	8	modern	modern	ADJ
issue-3125	226	9	conditions	condition	NOUN
issue-3125	226	10	.	.	PUNCT
issue-3125	227	1	efektyvna	efektyvna	PROPN
issue-3125	227	2	ekonomika	ekonomika	X
issue-3125	227	3	,	,	PUNCT
issue-3125	227	4	11	11	NUM
issue-3125	227	5	.	.	PUNCT
issue-3125	228	1	doi	doi	NOUN
issue-3125	228	2	:	:	PUNCT
issue-3125	228	3	https://doi.org/10.32702/2307-2105-2019.11.87	https://doi.org/10.32702/2307-2105-2019.11.87	VERB
issue-3125	228	4	the	the	DET
issue-3125	228	5	budget	budget	NOUN
issue-3125	228	6	code	code	NOUN
issue-3125	228	7	of	of	ADP
issue-3125	228	8	ukraine	ukraine	PROPN
issue-3125	228	9	.	.	PUNCT
issue-3125	229	1	the	the	DET
issue-3125	229	2	official	official	ADJ
issue-3125	229	3	bulletin	bulletin	NOUN
issue-3125	229	4	of	of	ADP
issue-3125	229	5	the	the	DET
issue-3125	229	6	verkhovna	verkhovna	NOUN
issue-3125	229	7	rada	rada	PROPN
issue-3125	229	8	of	of	ADP
issue-3125	229	9	ukraine	ukraine	PROPN
issue-3125	229	10	(	(	PUNCT
issue-3125	229	11	bvr	bvr	PROPN
issue-3125	229	12	)	)	PUNCT
issue-3125	229	13	,	,	PUNCT
issue-3125	229	14	2010	2010	NUM
issue-3125	229	15	,	,	PUNCT
issue-3125	229	16	nos	nos	X
issue-3125	229	17	.	.	PROPN
issue-3125	229	18	50–51	50–51	NUM
issue-3125	229	19	,	,	PUNCT
issue-3125	229	20	article	article	NOUN
issue-3125	229	21	572	572	NUM
issue-3125	229	22	.	.	PROPN
issue-3125	229	23	https://zakon.rada.gov.ua/laws/show/2456-17#text	https://zakon.rada.gov.ua/laws/show/2456-17#text	NOUN
issue-3125	229	24	the	the	DET
issue-3125	229	25	law	law	NOUN
issue-3125	229	26	of	of	ADP
issue-3125	229	27	ukraine	ukraine	NOUN
issue-3125	229	28	"	"	PUNCT
issue-3125	229	29	on	on	ADP
issue-3125	229	30	transparency	transparency	NOUN
issue-3125	229	31	in	in	ADP
issue-3125	229	32	the	the	DET
issue-3125	229	33	use	use	NOUN
issue-3125	229	34	of	of	ADP
issue-3125	229	35	public	public	ADJ
issue-3125	229	36	funds	fund	NOUN
issue-3125	229	37	"	"	PUNCT
issue-3125	229	38	of	of	ADP
issue-3125	229	39	14.06.2025	14.06.2025	NUM
issue-3125	229	40	,	,	PUNCT
issue-3125	229	41	no	no	INTJ
issue-3125	229	42	.	.	NOUN
issue-3125	229	43	183	183	NUM
issue-3125	229	44	-	-	PUNCT
issue-3125	229	45	viii	viii	NOUN
issue-3125	229	46	.	.	PUNCT
issue-3125	230	1	the	the	DET
issue-3125	230	2	official	official	ADJ
issue-3125	230	3	bulletin	bulletin	NOUN
issue-3125	230	4	of	of	ADP
issue-3125	230	5	the	the	DET
issue-3125	230	6	verkhovna	verkhovna	NOUN
issue-3125	230	7	rada	rada	PROPN
issue-3125	230	8	of	of	ADP
issue-3125	230	9	ukraine	ukraine	PROPN
issue-3125	230	10	(	(	PUNCT
issue-3125	230	11	bvr	bvr	PROPN
issue-3125	230	12	)	)	PUNCT
issue-3125	230	13	,	,	PUNCT
issue-3125	230	14	2015	2015	NUM
issue-3125	230	15	,	,	PUNCT
issue-3125	230	16	no	no	INTJ
issue-3125	230	17	.	.	NOUN
issue-3125	230	18	16	16	NUM
issue-3125	230	19	,	,	PUNCT
issue-3125	230	20	article	article	NOUN
issue-3125	230	21	109	109	NUM
issue-3125	230	22	.	.	PUNCT
issue-3125	231	1	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
issue-3125	231	2	show/183	show/183	PROPN
issue-3125	231	3	-	-	PUNCT
issue-3125	231	4	19#text	19#text	NUM
issue-3125	231	5	ventsel	ventsel	NOUN
issue-3125	231	6	,	,	PUNCT
issue-3125	231	7	v.	v.	ADP
issue-3125	231	8	t.	t.	PROPN
issue-3125	231	9	(	(	PUNCT
issue-3125	231	10	2020	2020	NUM
issue-3125	231	11	)	)	PUNCT
issue-3125	231	12	.	.	PUNCT
issue-3125	232	1	budget	budget	NOUN
issue-3125	232	2	as	as	ADP
issue-3125	232	3	an	an	DET
issue-3125	232	4	instrument	instrument	NOUN
issue-3125	232	5	for	for	ADP
issue-3125	232	6	the	the	DET
issue-3125	232	7	implementation	implementation	NOUN
issue-3125	232	8	of	of	ADP
issue-3125	232	9	the	the	DET
issue-3125	232	10	social	social	ADJ
issue-3125	232	11	function	function	NOUN
issue-3125	232	12	of	of	ADP
issue-3125	232	13	the	the	DET
issue-3125	232	14	state	state	NOUN
issue-3125	232	15	.	.	PUNCT
issue-3125	233	1	scientific	scientific	ADJ
issue-3125	233	2	notes	note	NOUN
issue-3125	233	3	of	of	ADP
issue-3125	233	4	v.i	v.i	PROPN
issue-3125	233	5	.	.	PROPN
issue-3125	233	6	vernadsky	vernadsky	PROPN
issue-3125	233	7	taurida	taurida	PROPN
issue-3125	233	8	national	national	PROPN
issue-3125	233	9	university	university	PROPN
issue-3125	233	10	.	.	PUNCT
issue-3125	234	1	series	series	PROPN
issue-3125	234	2	:	:	PUNCT
issue-3125	234	3	public	public	ADJ
issue-3125	234	4	administration	administration	NOUN
issue-3125	234	5	,	,	PUNCT
issue-3125	234	6	31(70)(4	31(70)(4	NUM
issue-3125	234	7	)	)	PUNCT
issue-3125	234	8	,	,	PUNCT
issue-3125	234	9	50–56	50–56	NUM
issue-3125	234	10	.	.	PUNCT
issue-3125	235	1	doi	doi	PROPN
issue-3125	235	2	:	:	PUNCT
issue-3125	235	3	https://doi.org/10.32838/tnu-2663-6468/2020.4/08	https://doi.org/10.32838/tnu-2663-6468/2020.4/08	PROPN
issue-3125	235	4	received	receive	VERB
issue-3125	235	5	on	on	ADP
issue-3125	235	6	:	:	PUNCT
issue-3125	235	7	12th	12th	NOUN
issue-3125	235	8	of	of	ADP
issue-3125	235	9	october	october	PROPN
issue-3125	235	10	,	,	PUNCT
issue-3125	235	11	2025	2025	NUM
issue-3125	235	12	accepted	accept	VERB
issue-3125	235	13	on	on	ADP
issue-3125	235	14	:	:	PUNCT
issue-3125	235	15	25th	25th	NOUN
issue-3125	235	16	of	of	ADP
issue-3125	235	17	november	november	PROPN
issue-3125	235	18	,	,	PUNCT
issue-3125	235	19	2025	2025	NUM
issue-3125	235	20	published	publish	VERB
issue-3125	235	21	on	on	ADP
issue-3125	235	22	:	:	PUNCT
issue-3125	235	23	12th	12th	NOUN
issue-3125	235	24	of	of	ADP
issue-3125	235	25	december	december	PROPN
issue-3125	235	26	,	,	PUNCT
issue-3125	235	27	2025	2025	NUM