id	sid	tid	token	lemma	pos
issue-330	1	1	baltic	baltic	PROPN
issue-330	1	2	journal	journal	PROPN
issue-330	1	3	of	of	ADP
issue-330	1	4	economic	economic	ADJ
issue-330	1	5	studies	study	NOUN
issue-330	1	6	39	39	NUM
issue-330	1	7	vol	vol	NOUN
issue-330	1	8	.	.	PROPN
issue-330	2	1	4	4	NUM
issue-330	2	2	,	,	PUNCT
issue-330	2	3	no	no	INTJ
issue-330	2	4	.	.	NOUN
issue-330	2	5	1	1	NUM
issue-330	2	6	,	,	PUNCT
issue-330	2	7	2018	2018	NUM
issue-330	2	8	corresponding	correspond	VERB
issue-330	2	9	author	author	NOUN
issue-330	2	10	:	:	PUNCT
issue-330	2	11	1	1	NUM
issue-330	2	12	first	first	ADJ
issue-330	2	13	deputy	deputy	NOUN
issue-330	2	14	minister	minister	NOUN
issue-330	2	15	of	of	ADP
issue-330	2	16	justice	justice	PROPN
issue-330	2	17	of	of	ADP
issue-330	2	18	ukraine	ukraine	PROPN
issue-330	2	19	,	,	PUNCT
issue-330	2	20	ministry	ministry	PROPN
issue-330	2	21	of	of	ADP
issue-330	2	22	justice	justice	PROPN
issue-330	2	23	of	of	ADP
issue-330	2	24	ukraine	ukraine	PROPN
issue-330	2	25	.	.	PUNCT
issue-330	3	1	e	e	X
issue-330	3	2	-	-	NOUN
issue-330	3	3	mail	mail	NOUN
issue-330	3	4	:	:	PUNCT
issue-330	4	1	nsevostianova@gmail.com	nsevostianova@gmail.com	X
issue-330	4	2	doi	doi	NOUN
issue-330	4	3	:	:	PUNCT
issue-330	4	4	https://doi.org/10.30525/2256-0742/2018-4-1-39-48	https://doi.org/10.30525/2256-0742/2018-4-1-39-48	NOUN
issue-330	4	5	formation	formation	NOUN
issue-330	4	6	of	of	ADP
issue-330	4	7	modern	modern	ADJ
issue-330	4	8	model	model	NOUN
issue-330	4	9	of	of	ADP
issue-330	4	10	budget	budget	NOUN
issue-330	4	11	management	management	NOUN
issue-330	4	12	based	base	VERB
issue-330	4	13	on	on	ADP
issue-330	4	14	methods	method	NOUN
issue-330	4	15	of	of	ADP
issue-330	4	16	public	public	ADJ
issue-330	4	17	administration	administration	NOUN
issue-330	4	18	natalia	natalia	PROPN
issue-330	4	19	bernatska1	bernatska1	PROPN
issue-330	5	1	ministry	ministry	PROPN
issue-330	5	2	of	of	ADP
issue-330	5	3	justice	justice	PROPN
issue-330	5	4	of	of	ADP
issue-330	5	5	ukraine	ukraine	PROPN
issue-330	5	6	,	,	PUNCT
issue-330	5	7	ukraine	ukraine	PROPN
issue-330	5	8	abstract	abstract	NOUN
issue-330	5	9	.	.	PUNCT
issue-330	6	1	the	the	DET
issue-330	6	2	review	review	NOUN
issue-330	6	3	of	of	ADP
issue-330	6	4	scientific	scientific	ADJ
issue-330	6	5	studies	study	NOUN
issue-330	6	6	and	and	CCONJ
issue-330	6	7	publications	publication	NOUN
issue-330	6	8	confirms	confirm	VERB
issue-330	6	9	that	that	SCONJ
issue-330	6	10	in	in	ADP
issue-330	6	11	ukraine	ukraine	NOUN
issue-330	6	12	,	,	PUNCT
issue-330	6	13	the	the	DET
issue-330	6	14	interest	interest	NOUN
issue-330	6	15	of	of	ADP
issue-330	6	16	scientists	scientist	NOUN
issue-330	6	17	in	in	ADP
issue-330	6	18	the	the	DET
issue-330	6	19	theoretical	theoretical	ADJ
issue-330	6	20	and	and	CCONJ
issue-330	6	21	practical	practical	ADJ
issue-330	6	22	problems	problem	NOUN
issue-330	6	23	of	of	ADP
issue-330	6	24	budget	budget	NOUN
issue-330	6	25	management	management	NOUN
issue-330	6	26	is	be	AUX
issue-330	6	27	growing	grow	VERB
issue-330	6	28	.	.	PUNCT
issue-330	7	1	domestic	domestic	ADJ
issue-330	7	2	and	and	CCONJ
issue-330	7	3	foreign	foreign	ADJ
issue-330	7	4	scientists	scientist	NOUN
issue-330	7	5	have	have	AUX
issue-330	7	6	repeatedly	repeatedly	ADV
issue-330	7	7	drawn	draw	VERB
issue-330	7	8	attention	attention	NOUN
issue-330	7	9	to	to	ADP
issue-330	7	10	the	the	DET
issue-330	7	11	need	need	NOUN
issue-330	7	12	for	for	ADP
issue-330	7	13	full	full	ADJ
issue-330	7	14	and	and	CCONJ
issue-330	7	15	timely	timely	ADJ
issue-330	7	16	disclosure	disclosure	NOUN
issue-330	7	17	of	of	ADP
issue-330	7	18	the	the	DET
issue-330	7	19	state	state	NOUN
issue-330	7	20	of	of	ADP
issue-330	7	21	the	the	DET
issue-330	7	22	formation	formation	NOUN
issue-330	7	23	and	and	CCONJ
issue-330	7	24	use	use	NOUN
issue-330	7	25	of	of	ADP
issue-330	7	26	financial	financial	ADJ
issue-330	7	27	resources	resource	NOUN
issue-330	7	28	of	of	ADP
issue-330	7	29	society	society	NOUN
issue-330	7	30	.	.	PUNCT
issue-330	8	1	the	the	DET
issue-330	8	2	foreign	foreign	ADJ
issue-330	8	3	experts	expert	NOUN
issue-330	8	4	studied	study	VERB
issue-330	8	5	foreign	foreign	ADJ
issue-330	8	6	experience	experience	NOUN
issue-330	8	7	and	and	CCONJ
issue-330	8	8	grounded	ground	VERB
issue-330	8	9	measures	measure	NOUN
issue-330	8	10	that	that	PRON
issue-330	8	11	could	could	AUX
issue-330	8	12	and	and	CCONJ
issue-330	8	13	should	should	AUX
issue-330	8	14	contribute	contribute	VERB
issue-330	8	15	to	to	ADP
issue-330	8	16	the	the	DET
issue-330	8	17	achievement	achievement	NOUN
issue-330	8	18	of	of	ADP
issue-330	8	19	the	the	DET
issue-330	8	20	effectiveness	effectiveness	NOUN
issue-330	8	21	of	of	ADP
issue-330	8	22	this	this	DET
issue-330	8	23	process	process	NOUN
issue-330	8	24	,	,	PUNCT
issue-330	8	25	the	the	DET
issue-330	8	26	methods	method	NOUN
issue-330	8	27	of	of	ADP
issue-330	8	28	ensuring	ensure	VERB
issue-330	8	29	transparency	transparency	NOUN
issue-330	8	30	of	of	ADP
issue-330	8	31	the	the	DET
issue-330	8	32	state	state	NOUN
issue-330	8	33	budget	budget	NOUN
issue-330	8	34	and	and	CCONJ
issue-330	8	35	involving	involve	VERB
issue-330	8	36	the	the	DET
issue-330	8	37	public	public	NOUN
issue-330	8	38	as	as	ADP
issue-330	8	39	the	the	DET
issue-330	8	40	subject	subject	NOUN
issue-330	8	41	of	of	ADP
issue-330	8	42	control	control	NOUN
issue-330	8	43	over	over	ADP
issue-330	8	44	the	the	DET
issue-330	8	45	use	use	NOUN
issue-330	8	46	of	of	ADP
issue-330	8	47	budgetary	budgetary	ADJ
issue-330	8	48	resources	resource	NOUN
issue-330	8	49	,	,	PUNCT
issue-330	8	50	in	in	ADP
issue-330	8	51	particular	particular	ADJ
issue-330	8	52	,	,	PUNCT
issue-330	8	53	public	public	ADJ
issue-330	8	54	hearings	hearing	NOUN
issue-330	8	55	,	,	PUNCT
issue-330	8	56	“	"	PUNCT
issue-330	8	57	e	e	NOUN
issue-330	8	58	-	-	NOUN
issue-330	8	59	government	government	NOUN
issue-330	8	60	”	"	PUNCT
issue-330	8	61	,	,	PUNCT
issue-330	8	62	are	be	AUX
issue-330	8	63	an	an	DET
issue-330	8	64	area	area	NOUN
issue-330	8	65	public	public	ADJ
issue-330	8	66	administration	administration	NOUN
issue-330	8	67	.	.	PUNCT
issue-330	9	1	budget	budget	NOUN
issue-330	9	2	management	management	NOUN
issue-330	9	3	is	be	AUX
issue-330	9	4	an	an	DET
issue-330	9	5	important	important	ADJ
issue-330	9	6	instrument	instrument	NOUN
issue-330	9	7	of	of	ADP
issue-330	9	8	state	state	NOUN
issue-330	9	9	regulation	regulation	NOUN
issue-330	9	10	of	of	ADP
issue-330	9	11	the	the	DET
issue-330	9	12	activity	activity	NOUN
issue-330	9	13	of	of	ADP
issue-330	9	14	authorities	authority	NOUN
issue-330	9	15	.	.	PUNCT
issue-330	10	1	according	accord	VERB
issue-330	10	2	to	to	ADP
issue-330	10	3	the	the	DET
issue-330	10	4	analysis	analysis	NOUN
issue-330	10	5	,	,	PUNCT
issue-330	10	6	one	one	PRON
issue-330	10	7	can	can	AUX
issue-330	10	8	see	see	VERB
issue-330	10	9	that	that	PRON
issue-330	10	10	today	today	NOUN
issue-330	10	11	it	it	PRON
issue-330	10	12	is	be	AUX
issue-330	10	13	necessary	necessary	ADJ
issue-330	10	14	to	to	PART
issue-330	10	15	distinguish	distinguish	VERB
issue-330	10	16	the	the	DET
issue-330	10	17	following	follow	VERB
issue-330	10	18	types	type	NOUN
issue-330	10	19	of	of	ADP
issue-330	10	20	budget	budget	NOUN
issue-330	10	21	support	support	NOUN
issue-330	10	22	as	as	ADP
issue-330	10	23	:	:	PUNCT
issue-330	10	24	informational	informational	ADJ
issue-330	10	25	,	,	PUNCT
issue-330	10	26	organizational	organizational	ADJ
issue-330	10	27	,	,	PUNCT
issue-330	10	28	methodical	methodical	ADJ
issue-330	10	29	,	,	PUNCT
issue-330	10	30	and	and	CCONJ
issue-330	10	31	regulatory	regulatory	ADJ
issue-330	10	32	.	.	PUNCT
issue-330	11	1	the	the	DET
issue-330	11	2	state	state	NOUN
issue-330	11	3	implements	implement	VERB
issue-330	11	4	a	a	DET
issue-330	11	5	policy	policy	NOUN
issue-330	11	6	of	of	ADP
issue-330	11	7	budgetary	budgetary	ADJ
issue-330	11	8	management	management	NOUN
issue-330	11	9	with	with	ADP
issue-330	11	10	the	the	DET
issue-330	11	11	help	help	NOUN
issue-330	11	12	of	of	ADP
issue-330	11	13	management	management	NOUN
issue-330	11	14	bodies	body	NOUN
issue-330	11	15	.	.	PUNCT
issue-330	12	1	there	there	PRON
issue-330	12	2	is	be	VERB
issue-330	12	3	a	a	DET
issue-330	12	4	close	close	ADJ
issue-330	12	5	interconnection	interconnection	NOUN
issue-330	12	6	between	between	ADP
issue-330	12	7	representative	representative	NOUN
issue-330	12	8	,	,	PUNCT
issue-330	12	9	national	national	ADJ
issue-330	12	10	,	,	PUNCT
issue-330	12	11	and	and	CCONJ
issue-330	12	12	operational	operational	ADJ
issue-330	12	13	management	management	NOUN
issue-330	12	14	bodies	body	NOUN
issue-330	12	15	.	.	PUNCT
issue-330	13	1	the	the	DET
issue-330	13	2	principle	principle	NOUN
issue-330	13	3	of	of	ADP
issue-330	13	4	transparency	transparency	NOUN
issue-330	13	5	of	of	ADP
issue-330	13	6	the	the	DET
issue-330	13	7	budget	budget	NOUN
issue-330	13	8	system	system	NOUN
issue-330	13	9	(	(	PUNCT
issue-330	13	10	in	in	ADP
issue-330	13	11	conjunction	conjunction	NOUN
issue-330	13	12	with	with	ADP
issue-330	13	13	its	its	PRON
issue-330	13	14	publicity	publicity	NOUN
issue-330	13	15	)	)	PUNCT
issue-330	13	16	is	be	AUX
issue-330	13	17	enshrined	enshrine	VERB
issue-330	13	18	in	in	ADP
issue-330	13	19	article	article	NOUN
issue-330	13	20	7	7	NUM
issue-330	13	21	of	of	ADP
issue-330	13	22	the	the	DET
issue-330	13	23	budget	budget	NOUN
issue-330	13	24	code	code	NOUN
issue-330	13	25	of	of	ADP
issue-330	13	26	ukraine	ukraine	PROPN
issue-330	13	27	.	.	PUNCT
issue-330	14	1	an	an	DET
issue-330	14	2	attention	attention	NOUN
issue-330	14	3	is	be	AUX
issue-330	14	4	drawn	draw	VERB
issue-330	14	5	to	to	ADP
issue-330	14	6	the	the	DET
issue-330	14	7	fact	fact	NOUN
issue-330	14	8	that	that	SCONJ
issue-330	14	9	the	the	DET
issue-330	14	10	budget	budget	NOUN
issue-330	14	11	system	system	NOUN
issue-330	14	12	as	as	ADP
issue-330	14	13	a	a	DET
issue-330	14	14	“	"	PUNCT
issue-330	14	15	totality	totality	NOUN
issue-330	14	16	of	of	ADP
issue-330	14	17	the	the	DET
issue-330	14	18	state	state	NOUN
issue-330	14	19	budget	budget	NOUN
issue-330	14	20	and	and	CCONJ
issue-330	14	21	local	local	ADJ
issue-330	14	22	budgets	budget	NOUN
issue-330	14	23	”	"	PUNCT
issue-330	14	24	is	be	AUX
issue-330	14	25	transparent	transparent	ADJ
issue-330	14	26	by	by	ADP
issue-330	14	27	definition	definition	NOUN
issue-330	14	28	.	.	PUNCT
issue-330	15	1	it	it	PRON
issue-330	15	2	is	be	AUX
issue-330	15	3	fair	fair	ADJ
issue-330	15	4	to	to	PART
issue-330	15	5	note	note	VERB
issue-330	15	6	that	that	PRON
issue-330	15	7	insufficient	insufficient	ADJ
issue-330	15	8	transparency	transparency	NOUN
issue-330	15	9	of	of	ADP
issue-330	15	10	the	the	DET
issue-330	15	11	budget	budget	NOUN
issue-330	15	12	process	process	NOUN
issue-330	15	13	is	be	AUX
issue-330	15	14	not	not	PART
issue-330	15	15	only	only	ADV
issue-330	15	16	a	a	DET
issue-330	15	17	domestic	domestic	ADJ
issue-330	15	18	problem	problem	NOUN
issue-330	15	19	.	.	PUNCT
issue-330	16	1	the	the	DET
issue-330	16	2	board	board	NOUN
issue-330	16	3	of	of	ADP
issue-330	16	4	directors	director	NOUN
issue-330	16	5	of	of	ADP
issue-330	16	6	the	the	DET
issue-330	16	7	imf	imf	PROPN
issue-330	16	8	approved	approve	VERB
issue-330	16	9	one	one	NUM
issue-330	16	10	of	of	ADP
issue-330	16	11	twelve	twelve	NUM
issue-330	16	12	internationally	internationally	ADV
issue-330	16	13	recognized	recognize	VERB
issue-330	16	14	financial	financial	ADJ
issue-330	16	15	standards	standard	NOUN
issue-330	16	16	–	–	PUNCT
issue-330	16	17	the	the	DET
issue-330	16	18	code	code	NOUN
issue-330	16	19	of	of	ADP
issue-330	16	20	good	good	ADJ
issue-330	16	21	practices	practice	NOUN
issue-330	16	22	on	on	ADP
issue-330	16	23	fiscal	fiscal	ADJ
issue-330	16	24	transparency	transparency	NOUN
issue-330	16	25	.	.	PUNCT
issue-330	17	1	an	an	DET
issue-330	17	2	assessment	assessment	NOUN
issue-330	17	3	of	of	ADP
issue-330	17	4	the	the	DET
issue-330	17	5	state	state	NOUN
issue-330	17	6	of	of	ADP
issue-330	17	7	implementation	implementation	NOUN
issue-330	17	8	of	of	ADP
issue-330	17	9	the	the	DET
issue-330	17	10	principle	principle	NOUN
issue-330	17	11	of	of	ADP
issue-330	17	12	publicity	publicity	NOUN
issue-330	17	13	and	and	CCONJ
issue-330	17	14	transparency	transparency	NOUN
issue-330	17	15	in	in	ADP
issue-330	17	16	the	the	DET
issue-330	17	17	budget	budget	NOUN
issue-330	17	18	management	management	NOUN
issue-330	17	19	of	of	ADP
issue-330	17	20	ukraine	ukraine	PROPN
issue-330	17	21	makes	make	VERB
issue-330	17	22	it	it	PRON
issue-330	17	23	possible	possible	ADJ
issue-330	17	24	to	to	PART
issue-330	17	25	draw	draw	VERB
issue-330	17	26	the	the	DET
issue-330	17	27	following	following	ADJ
issue-330	17	28	conclusions	conclusion	NOUN
issue-330	17	29	:	:	PUNCT
issue-330	18	1	1	1	X
issue-330	18	2	.	.	PUNCT
issue-330	18	3	the	the	DET
issue-330	18	4	content	content	NOUN
issue-330	18	5	of	of	ADP
issue-330	18	6	the	the	DET
issue-330	18	7	principle	principle	NOUN
issue-330	18	8	of	of	ADP
issue-330	18	9	publicity	publicity	NOUN
issue-330	18	10	and	and	CCONJ
issue-330	18	11	transparency	transparency	NOUN
issue-330	18	12	in	in	ADP
issue-330	18	13	the	the	DET
issue-330	18	14	text	text	NOUN
issue-330	18	15	of	of	ADP
issue-330	18	16	the	the	DET
issue-330	18	17	budget	budget	NOUN
issue-330	18	18	code	code	NOUN
issue-330	18	19	of	of	ADP
issue-330	18	20	ukraine	ukraine	NOUN
issue-330	18	21	should	should	AUX
issue-330	18	22	be	be	AUX
issue-330	18	23	amended	amend	VERB
issue-330	18	24	by	by	ADP
issue-330	18	25	formulating	formulate	VERB
issue-330	18	26	it	it	PRON
issue-330	18	27	as	as	ADP
issue-330	18	28	a	a	DET
issue-330	18	29	principle	principle	NOUN
issue-330	18	30	of	of	ADP
issue-330	18	31	the	the	DET
issue-330	18	32	budget	budget	NOUN
issue-330	18	33	process	process	NOUN
issue-330	18	34	,	,	PUNCT
issue-330	18	35	while	while	SCONJ
issue-330	18	36	it	it	PRON
issue-330	18	37	is	be	AUX
issue-330	18	38	necessary	necessary	ADJ
issue-330	18	39	to	to	PART
issue-330	18	40	specify	specify	VERB
issue-330	18	41	the	the	DET
issue-330	18	42	ways	way	NOUN
issue-330	18	43	of	of	ADP
issue-330	18	44	its	its	PRON
issue-330	18	45	practical	practical	ADJ
issue-330	18	46	implementation	implementation	NOUN
issue-330	18	47	.	.	PUNCT
issue-330	19	1	2	2	X
issue-330	19	2	.	.	X
issue-330	19	3	the	the	DET
issue-330	19	4	full	full	ADJ
issue-330	19	5	implementation	implementation	NOUN
issue-330	19	6	of	of	ADP
issue-330	19	7	the	the	DET
issue-330	19	8	principle	principle	NOUN
issue-330	19	9	of	of	ADP
issue-330	19	10	publicity	publicity	NOUN
issue-330	19	11	and	and	CCONJ
issue-330	19	12	transparency	transparency	NOUN
issue-330	19	13	of	of	ADP
issue-330	19	14	the	the	DET
issue-330	19	15	budget	budget	NOUN
issue-330	19	16	process	process	NOUN
issue-330	19	17	will	will	AUX
issue-330	19	18	increase	increase	VERB
issue-330	19	19	the	the	DET
issue-330	19	20	level	level	NOUN
issue-330	19	21	of	of	ADP
issue-330	19	22	trust	trust	NOUN
issue-330	19	23	of	of	ADP
issue-330	19	24	citizens	citizen	NOUN
issue-330	19	25	to	to	ADP
issue-330	19	26	the	the	DET
issue-330	19	27	authorities	authority	NOUN
issue-330	19	28	of	of	ADP
issue-330	19	29	different	different	ADJ
issue-330	19	30	levels	level	NOUN
issue-330	19	31	,	,	PUNCT
issue-330	19	32	which	which	PRON
issue-330	19	33	is	be	AUX
issue-330	19	34	one	one	NUM
issue-330	19	35	of	of	ADP
issue-330	19	36	the	the	DET
issue-330	19	37	factors	factor	NOUN
issue-330	19	38	of	of	ADP
issue-330	19	39	successful	successful	ADJ
issue-330	19	40	implementation	implementation	NOUN
issue-330	19	41	of	of	ADP
issue-330	19	42	the	the	DET
issue-330	19	43	state	state	NOUN
issue-330	19	44	social	social	ADJ
issue-330	19	45	and	and	CCONJ
issue-330	19	46	economic	economic	ADJ
issue-330	19	47	policy	policy	NOUN
issue-330	19	48	,	,	PUNCT
issue-330	19	49	and	and	CCONJ
issue-330	19	50	will	will	AUX
issue-330	19	51	deepen	deepen	VERB
issue-330	19	52	the	the	DET
issue-330	19	53	democratic	democratic	ADJ
issue-330	19	54	principles	principle	NOUN
issue-330	19	55	of	of	ADP
issue-330	19	56	the	the	DET
issue-330	19	57	formation	formation	NOUN
issue-330	19	58	and	and	CCONJ
issue-330	19	59	development	development	NOUN
issue-330	19	60	of	of	ADP
issue-330	19	61	ukrainian	ukrainian	ADJ
issue-330	19	62	society	society	NOUN
issue-330	19	63	.	.	PUNCT
issue-330	20	1	3	3	X
issue-330	20	2	.	.	X
issue-330	20	3	the	the	DET
issue-330	20	4	lack	lack	NOUN
issue-330	20	5	of	of	ADP
issue-330	20	6	transparency	transparency	NOUN
issue-330	20	7	of	of	ADP
issue-330	20	8	budget	budget	NOUN
issue-330	20	9	information	information	NOUN
issue-330	20	10	at	at	ADP
issue-330	20	11	the	the	DET
issue-330	20	12	planning	planning	NOUN
issue-330	20	13	stage	stage	NOUN
issue-330	20	14	significantly	significantly	ADV
issue-330	20	15	impairs	impair	VERB
issue-330	20	16	the	the	DET
issue-330	20	17	ability	ability	NOUN
issue-330	20	18	to	to	PART
issue-330	20	19	manage	manage	VERB
issue-330	20	20	budget	budget	NOUN
issue-330	20	21	resources	resource	NOUN
issue-330	20	22	,	,	PUNCT
issue-330	20	23	primarily	primarily	ADV
issue-330	20	24	at	at	ADP
issue-330	20	25	the	the	DET
issue-330	20	26	local	local	ADJ
issue-330	20	27	level	level	NOUN
issue-330	20	28	,	,	PUNCT
issue-330	20	29	exacerbating	exacerbate	VERB
issue-330	20	30	the	the	DET
issue-330	20	31	problem	problem	NOUN
issue-330	20	32	of	of	ADP
issue-330	20	33	full	full	ADJ
issue-330	20	34	budget	budget	NOUN
issue-330	20	35	financing	financing	NOUN
issue-330	20	36	,	,	PUNCT
issue-330	20	37	especially	especially	ADV
issue-330	20	38	at	at	ADP
issue-330	20	39	the	the	DET
issue-330	20	40	end	end	NOUN
issue-330	20	41	of	of	ADP
issue-330	20	42	the	the	DET
issue-330	20	43	budget	budget	NOUN
issue-330	20	44	period	period	NOUN
issue-330	20	45	.	.	PUNCT
issue-330	21	1	4	4	X
issue-330	21	2	.	.	X
issue-330	21	3	budget	budget	NOUN
issue-330	21	4	information	information	NOUN
issue-330	21	5	for	for	ADP
issue-330	21	6	an	an	DET
issue-330	21	7	overwhelming	overwhelming	ADJ
issue-330	21	8	majority	majority	NOUN
issue-330	21	9	of	of	ADP
issue-330	21	10	stakeholders	stakeholder	NOUN
issue-330	21	11	remains	remain	VERB
issue-330	21	12	inaccessible	inaccessible	ADJ
issue-330	21	13	,	,	PUNCT
issue-330	21	14	inaccurate	inaccurate	ADJ
issue-330	21	15	,	,	PUNCT
issue-330	21	16	untimely	untimely	ADJ
issue-330	21	17	,	,	PUNCT
issue-330	21	18	and	and	CCONJ
issue-330	21	19	incomplete	incomplete	ADJ
issue-330	21	20	in	in	ADP
issue-330	21	21	ukraine	ukraine	NOUN
issue-330	21	22	,	,	PUNCT
issue-330	21	23	which	which	PRON
issue-330	21	24	led	lead	VERB
issue-330	21	25	to	to	ADP
issue-330	21	26	a	a	DET
issue-330	21	27	deterioration	deterioration	NOUN
issue-330	21	28	of	of	ADP
issue-330	21	29	ukraine	ukraine	NOUN
issue-330	21	30	’s	’s	PART
issue-330	21	31	position	position	NOUN
issue-330	21	32	in	in	ADP
issue-330	21	33	the	the	DET
issue-330	21	34	international	international	ADJ
issue-330	21	35	rating	rating	NOUN
issue-330	21	36	by	by	ADP
issue-330	21	37	the	the	DET
issue-330	21	38	open	open	ADJ
issue-330	21	39	budget	budget	NOUN
issue-330	21	40	index	index	NOUN
issue-330	21	41	.	.	PUNCT
issue-330	22	1	5	5	X
issue-330	22	2	.	.	X
issue-330	22	3	improving	improve	VERB
issue-330	22	4	the	the	DET
issue-330	22	5	transparency	transparency	NOUN
issue-330	22	6	of	of	ADP
issue-330	22	7	the	the	DET
issue-330	22	8	budget	budget	NOUN
issue-330	22	9	process	process	NOUN
issue-330	22	10	can	can	AUX
issue-330	22	11	be	be	AUX
issue-330	22	12	achieved	achieve	VERB
issue-330	22	13	through	through	ADP
issue-330	22	14	the	the	DET
issue-330	22	15	use	use	NOUN
issue-330	22	16	of	of	ADP
issue-330	22	17	the	the	DET
issue-330	22	18	above	above	ADJ
issue-330	22	19	measures	measure	NOUN
issue-330	22	20	.	.	PUNCT
issue-330	23	1	their	their	PRON
issue-330	23	2	implementation	implementation	NOUN
issue-330	23	3	will	will	AUX
issue-330	23	4	serve	serve	VERB
issue-330	23	5	not	not	PART
issue-330	23	6	only	only	ADV
issue-330	23	7	to	to	PART
issue-330	23	8	improve	improve	VERB
issue-330	23	9	the	the	DET
issue-330	23	10	quality	quality	NOUN
issue-330	23	11	of	of	ADP
issue-330	23	12	the	the	DET
issue-330	23	13	budget	budget	NOUN
issue-330	23	14	process	process	NOUN
issue-330	23	15	and	and	CCONJ
issue-330	23	16	the	the	DET
issue-330	23	17	effectiveness	effectiveness	NOUN
issue-330	23	18	of	of	ADP
issue-330	23	19	budget	budget	NOUN
issue-330	23	20	management	management	NOUN
issue-330	23	21	but	but	CCONJ
issue-330	23	22	also	also	ADV
issue-330	23	23	to	to	PART
issue-330	23	24	establish	establish	VERB
issue-330	23	25	harmonious	harmonious	ADJ
issue-330	23	26	social	social	ADJ
issue-330	23	27	relations	relation	NOUN
issue-330	23	28	.	.	PUNCT
issue-330	24	1	at	at	ADP
issue-330	24	2	the	the	DET
issue-330	24	3	same	same	ADJ
issue-330	24	4	time	time	NOUN
issue-330	24	5	,	,	PUNCT
issue-330	24	6	the	the	DET
issue-330	24	7	task	task	NOUN
issue-330	24	8	of	of	ADP
issue-330	24	9	developing	develop	VERB
issue-330	24	10	further	further	ADJ
issue-330	24	11	directions	direction	NOUN
issue-330	24	12	of	of	ADP
issue-330	24	13	increasing	increase	VERB
issue-330	24	14	publicity	publicity	NOUN
issue-330	24	15	and	and	CCONJ
issue-330	24	16	transparency	transparency	NOUN
issue-330	24	17	of	of	ADP
issue-330	24	18	the	the	DET
issue-330	24	19	mechanism	mechanism	NOUN
issue-330	24	20	of	of	ADP
issue-330	24	21	functioning	function	VERB
issue-330	24	22	of	of	ADP
issue-330	24	23	the	the	DET
issue-330	24	24	entire	entire	ADJ
issue-330	24	25	system	system	NOUN
issue-330	24	26	of	of	ADP
issue-330	24	27	public	public	ADJ
issue-330	24	28	finances	finance	NOUN
issue-330	24	29	in	in	ADP
issue-330	24	30	ukraine	ukraine	PROPN
issue-330	24	31	remains	remain	VERB
issue-330	24	32	relevant	relevant	ADJ
issue-330	24	33	.	.	PUNCT
issue-330	25	1	key	key	ADJ
issue-330	25	2	words	word	NOUN
issue-330	25	3	:	:	PUNCT
issue-330	25	4	budget	budget	NOUN
issue-330	25	5	management	management	NOUN
issue-330	25	6	,	,	PUNCT
issue-330	25	7	budget	budget	NOUN
issue-330	25	8	process	process	NOUN
issue-330	25	9	,	,	PUNCT
issue-330	25	10	local	local	ADJ
issue-330	25	11	budgets	budget	NOUN
issue-330	25	12	,	,	PUNCT
issue-330	25	13	transparency	transparency	NOUN
issue-330	25	14	,	,	PUNCT
issue-330	25	15	open	open	ADJ
issue-330	25	16	budget	budget	NOUN
issue-330	25	17	index	index	NOUN
issue-330	25	18	,	,	PUNCT
issue-330	25	19	public	public	ADJ
issue-330	25	20	administration	administration	NOUN
issue-330	25	21	.	.	PUNCT
issue-330	26	1	jel	jel	PROPN
issue-330	26	2	classification	classification	NOUN
issue-330	26	3	:	:	PUNCT
issue-330	26	4	h	h	NOUN
issue-330	26	5	530	530	NUM
issue-330	26	6	,	,	PUNCT
issue-330	26	7	h750	h750	NUM
issue-330	26	8	,	,	PUNCT
issue-330	26	9	d730	d730	NUM
issue-330	26	10	,	,	PUNCT
issue-330	26	11	m100	m100	PROPN
issue-330	26	12	baltic	baltic	ADJ
issue-330	26	13	journal	journal	NOUN
issue-330	26	14	of	of	ADP
issue-330	26	15	economic	economic	ADJ
issue-330	26	16	studies	study	NOUN
issue-330	26	17	40	40	NUM
issue-330	26	18	vol	vol	NOUN
issue-330	26	19	.	.	PROPN
issue-330	27	1	4	4	NUM
issue-330	27	2	,	,	PUNCT
issue-330	27	3	no	no	INTJ
issue-330	27	4	.	.	NOUN
issue-330	27	5	1	1	NUM
issue-330	27	6	,	,	PUNCT
issue-330	27	7	2018	2018	NUM
issue-330	27	8	1	1	NUM
issue-330	27	9	.	.	PUNCT
issue-330	27	10	introduction	introduction	NOUN
issue-330	27	11	the	the	DET
issue-330	27	12	development	development	NOUN
issue-330	27	13	of	of	ADP
issue-330	27	14	democratic	democratic	ADJ
issue-330	27	15	processes	process	NOUN
issue-330	27	16	in	in	ADP
issue-330	27	17	ukraine	ukraine	NOUN
issue-330	27	18	relates	relate	VERB
issue-330	27	19	to	to	ADP
issue-330	27	20	various	various	ADJ
issue-330	27	21	aspects	aspect	NOUN
issue-330	27	22	of	of	ADP
issue-330	27	23	social	social	ADJ
issue-330	27	24	life	life	NOUN
issue-330	27	25	,	,	PUNCT
issue-330	27	26	including	include	VERB
issue-330	27	27	the	the	DET
issue-330	27	28	functioning	functioning	NOUN
issue-330	27	29	of	of	ADP
issue-330	27	30	its	its	PRON
issue-330	27	31	budgetary	budgetary	ADJ
issue-330	27	32	system	system	NOUN
issue-330	27	33	.	.	PUNCT
issue-330	28	1	the	the	DET
issue-330	28	2	financial	financial	ADJ
issue-330	28	3	resources	resource	NOUN
issue-330	28	4	accumulated	accumulate	VERB
issue-330	28	5	by	by	ADP
issue-330	28	6	it	it	PRON
issue-330	28	7	,	,	PUNCT
issue-330	28	8	by	by	ADP
issue-330	28	9	definition	definition	NOUN
issue-330	28	10	,	,	PUNCT
issue-330	28	11	should	should	AUX
issue-330	28	12	be	be	AUX
issue-330	28	13	aimed	aim	VERB
issue-330	28	14	at	at	ADP
issue-330	28	15	satisfying	satisfy	VERB
issue-330	28	16	the	the	DET
issue-330	28	17	needs	need	NOUN
issue-330	28	18	of	of	ADP
issue-330	28	19	the	the	DET
issue-330	28	20	entire	entire	ADJ
issue-330	28	21	society	society	NOUN
issue-330	28	22	and	and	CCONJ
issue-330	28	23	its	its	PRON
issue-330	28	24	separate	separate	ADJ
issue-330	28	25	territorially	territorially	ADV
issue-330	28	26	determined	determined	ADJ
issue-330	28	27	components	component	NOUN
issue-330	28	28	.	.	PUNCT
issue-330	29	1	however	however	ADV
issue-330	29	2	,	,	PUNCT
issue-330	29	3	insufficiently	insufficiently	ADV
issue-330	29	4	high	high	ADJ
issue-330	29	5	,	,	PUNCT
issue-330	29	6	often	often	ADV
issue-330	29	7	unpredictable	unpredictable	ADJ
issue-330	29	8	efficiency	efficiency	NOUN
issue-330	29	9	of	of	ADP
issue-330	29	10	the	the	DET
issue-330	29	11	use	use	NOUN
issue-330	29	12	of	of	ADP
issue-330	29	13	budgetary	budgetary	ADJ
issue-330	29	14	resources	resource	NOUN
issue-330	29	15	in	in	ADP
issue-330	29	16	ukraine	ukraine	NOUN
issue-330	29	17	puts	put	VERB
issue-330	29	18	on	on	ADP
issue-330	29	19	the	the	DET
issue-330	29	20	agenda	agenda	NOUN
issue-330	29	21	the	the	DET
issue-330	29	22	task	task	NOUN
issue-330	29	23	of	of	ADP
issue-330	29	24	improving	improve	VERB
issue-330	29	25	the	the	DET
issue-330	29	26	functioning	functioning	NOUN
issue-330	29	27	of	of	ADP
issue-330	29	28	the	the	DET
issue-330	29	29	budget	budget	NOUN
issue-330	29	30	management	management	NOUN
issue-330	29	31	system	system	NOUN
issue-330	29	32	in	in	ADP
issue-330	29	33	general	general	ADJ
issue-330	29	34	and	and	CCONJ
issue-330	29	35	improving	improve	VERB
issue-330	29	36	the	the	DET
issue-330	29	37	mechanism	mechanism	NOUN
issue-330	29	38	of	of	ADP
issue-330	29	39	action	action	NOUN
issue-330	29	40	of	of	ADP
issue-330	29	41	its	its	PRON
issue-330	29	42	individual	individual	ADJ
issue-330	29	43	elements	element	NOUN
issue-330	29	44	.	.	PUNCT
issue-330	30	1	one	one	NUM
issue-330	30	2	of	of	ADP
issue-330	30	3	such	such	ADJ
issue-330	30	4	potentially	potentially	ADV
issue-330	30	5	effective	effective	ADJ
issue-330	30	6	measures	measure	NOUN
issue-330	30	7	is	be	AUX
issue-330	30	8	to	to	PART
issue-330	30	9	ensure	ensure	VERB
issue-330	30	10	transparency	transparency	NOUN
issue-330	30	11	of	of	ADP
issue-330	30	12	government	government	NOUN
issue-330	30	13	decisions	decision	NOUN
issue-330	30	14	that	that	PRON
issue-330	30	15	are	be	AUX
issue-330	30	16	taken	take	VERB
issue-330	30	17	at	at	ADP
issue-330	30	18	some	some	DET
issue-330	30	19	stage	stage	NOUN
issue-330	30	20	of	of	ADP
issue-330	30	21	planning	planning	NOUN
issue-330	30	22	and	and	CCONJ
issue-330	30	23	execution	execution	NOUN
issue-330	30	24	of	of	ADP
issue-330	30	25	the	the	DET
issue-330	30	26	state	state	NOUN
issue-330	30	27	budget	budget	NOUN
issue-330	30	28	.	.	PUNCT
issue-330	31	1	however	however	ADV
issue-330	31	2	,	,	PUNCT
issue-330	31	3	despite	despite	SCONJ
issue-330	31	4	the	the	DET
issue-330	31	5	passage	passage	NOUN
issue-330	31	6	of	of	ADP
issue-330	31	7	the	the	DET
issue-330	31	8	budget	budget	NOUN
issue-330	31	9	system	system	NOUN
issue-330	31	10	of	of	ADP
issue-330	31	11	ukraine	ukraine	NOUN
issue-330	31	12	of	of	ADP
issue-330	31	13	different	different	ADJ
issue-330	31	14	stages	stage	NOUN
issue-330	31	15	of	of	ADP
issue-330	31	16	its	its	PRON
issue-330	31	17	formation	formation	NOUN
issue-330	31	18	and	and	CCONJ
issue-330	31	19	development	development	NOUN
issue-330	31	20	,	,	PUNCT
issue-330	31	21	the	the	DET
issue-330	31	22	issue	issue	NOUN
issue-330	31	23	of	of	ADP
issue-330	31	24	the	the	DET
issue-330	31	25	transparency	transparency	NOUN
issue-330	31	26	of	of	ADP
issue-330	31	27	the	the	DET
issue-330	31	28	budget	budget	NOUN
issue-330	31	29	process	process	NOUN
issue-330	31	30	,	,	PUNCT
issue-330	31	31	unfortunately	unfortunately	ADV
issue-330	31	32	,	,	PUNCT
issue-330	31	33	remains	remain	VERB
issue-330	31	34	relevant	relevant	ADJ
issue-330	31	35	for	for	ADP
issue-330	31	36	the	the	DET
issue-330	31	37	third	third	ADJ
issue-330	31	38	decade	decade	NOUN
issue-330	31	39	(	(	PUNCT
issue-330	31	40	demyanyuk	demyanyuk	NOUN
issue-330	31	41	,	,	PUNCT
issue-330	31	42	2009	2009	NUM
issue-330	31	43	;	;	PUNCT
issue-330	31	44	prozorist	prozorist	NOUN
issue-330	31	45	byudzhetu	byudzhetu	NOUN
issue-330	31	46	,	,	PUNCT
issue-330	31	47	2017	2017	NUM
issue-330	31	48	)	)	PUNCT
issue-330	31	49	.	.	PUNCT
issue-330	32	1	the	the	DET
issue-330	32	2	review	review	NOUN
issue-330	32	3	of	of	ADP
issue-330	32	4	scientific	scientific	ADJ
issue-330	32	5	studies	study	NOUN
issue-330	32	6	and	and	CCONJ
issue-330	32	7	publications	publication	NOUN
issue-330	32	8	confirms	confirm	VERB
issue-330	32	9	that	that	SCONJ
issue-330	32	10	in	in	ADP
issue-330	32	11	ukraine	ukraine	NOUN
issue-330	32	12	,	,	PUNCT
issue-330	32	13	the	the	DET
issue-330	32	14	interest	interest	NOUN
issue-330	32	15	of	of	ADP
issue-330	32	16	scientists	scientist	NOUN
issue-330	32	17	in	in	ADP
issue-330	32	18	the	the	DET
issue-330	32	19	theoretical	theoretical	ADJ
issue-330	32	20	and	and	CCONJ
issue-330	32	21	practical	practical	ADJ
issue-330	32	22	problems	problem	NOUN
issue-330	32	23	of	of	ADP
issue-330	32	24	budget	budget	NOUN
issue-330	32	25	management	management	NOUN
issue-330	32	26	is	be	AUX
issue-330	32	27	growing	grow	VERB
issue-330	32	28	.	.	PUNCT
issue-330	33	1	domestic	domestic	ADJ
issue-330	33	2	and	and	CCONJ
issue-330	33	3	foreign	foreign	ADJ
issue-330	33	4	scientists	scientist	NOUN
issue-330	33	5	have	have	AUX
issue-330	33	6	repeatedly	repeatedly	ADV
issue-330	33	7	drawn	draw	VERB
issue-330	33	8	attention	attention	NOUN
issue-330	33	9	to	to	ADP
issue-330	33	10	the	the	DET
issue-330	33	11	need	need	NOUN
issue-330	33	12	for	for	ADP
issue-330	33	13	full	full	ADJ
issue-330	33	14	and	and	CCONJ
issue-330	33	15	timely	timely	ADJ
issue-330	33	16	disclosure	disclosure	NOUN
issue-330	33	17	of	of	ADP
issue-330	33	18	information	information	NOUN
issue-330	33	19	on	on	ADP
issue-330	33	20	the	the	DET
issue-330	33	21	state	state	NOUN
issue-330	33	22	of	of	ADP
issue-330	33	23	the	the	DET
issue-330	33	24	formation	formation	NOUN
issue-330	33	25	and	and	CCONJ
issue-330	33	26	use	use	NOUN
issue-330	33	27	of	of	ADP
issue-330	33	28	financial	financial	ADJ
issue-330	33	29	resources	resource	NOUN
issue-330	33	30	of	of	ADP
issue-330	33	31	society	society	NOUN
issue-330	33	32	(	(	PUNCT
issue-330	33	33	yaroshevych	yaroshevych	PROPN
issue-330	33	34	,	,	PUNCT
issue-330	33	35	shpak	shpak	NOUN
issue-330	33	36	,	,	PUNCT
issue-330	33	37	matviyishyn	matviyishyn	NOUN
issue-330	33	38	,	,	PUNCT
issue-330	33	39	2012	2012	NUM
issue-330	33	40	;	;	PUNCT
issue-330	33	41	kyrylenko	kyrylenko	NOUN
issue-330	33	42	,	,	PUNCT
issue-330	33	43	2015	2015	NUM
issue-330	33	44	;	;	PUNCT
issue-330	33	45	bulhakova	bulhakova	PROPN
issue-330	33	46	,	,	PUNCT
issue-330	33	47	baranovskyy	baranovskyy	NOUN
issue-330	33	48	,	,	PUNCT
issue-330	33	49	kucher	kucher	X
issue-330	33	50	ta	ta	X
issue-330	33	51	in	in	ADP
issue-330	33	52	.	.	PROPN
issue-330	33	53	,	,	PUNCT
issue-330	33	54	2010	2010	NUM
issue-330	33	55	)	)	PUNCT
issue-330	33	56	.	.	PUNCT
issue-330	34	1	leading	lead	VERB
issue-330	34	2	experts	expert	NOUN
issue-330	34	3	studied	study	VERB
issue-330	34	4	foreign	foreign	ADJ
issue-330	34	5	experience	experience	NOUN
issue-330	34	6	and	and	CCONJ
issue-330	34	7	grounded	ground	VERB
issue-330	34	8	measures	measure	NOUN
issue-330	34	9	that	that	PRON
issue-330	34	10	could	could	AUX
issue-330	34	11	and	and	CCONJ
issue-330	34	12	should	should	AUX
issue-330	34	13	contribute	contribute	VERB
issue-330	34	14	to	to	ADP
issue-330	34	15	the	the	DET
issue-330	34	16	achievement	achievement	NOUN
issue-330	34	17	of	of	ADP
issue-330	34	18	the	the	DET
issue-330	34	19	effectiveness	effectiveness	NOUN
issue-330	34	20	of	of	ADP
issue-330	34	21	this	this	DET
issue-330	34	22	process	process	NOUN
issue-330	34	23	,	,	PUNCT
issue-330	34	24	the	the	DET
issue-330	34	25	methods	method	NOUN
issue-330	34	26	of	of	ADP
issue-330	34	27	ensuring	ensure	VERB
issue-330	34	28	transparency	transparency	NOUN
issue-330	34	29	of	of	ADP
issue-330	34	30	the	the	DET
issue-330	34	31	state	state	NOUN
issue-330	34	32	budget	budget	NOUN
issue-330	34	33	and	and	CCONJ
issue-330	34	34	involving	involve	VERB
issue-330	34	35	the	the	DET
issue-330	34	36	public	public	NOUN
issue-330	34	37	as	as	ADP
issue-330	34	38	the	the	DET
issue-330	34	39	subject	subject	NOUN
issue-330	34	40	of	of	ADP
issue-330	34	41	control	control	NOUN
issue-330	34	42	over	over	ADP
issue-330	34	43	the	the	DET
issue-330	34	44	use	use	NOUN
issue-330	34	45	of	of	ADP
issue-330	34	46	budgetary	budgetary	ADJ
issue-330	34	47	resources	resource	NOUN
issue-330	34	48	,	,	PUNCT
issue-330	34	49	in	in	ADP
issue-330	34	50	particular	particular	ADJ
issue-330	34	51	,	,	PUNCT
issue-330	34	52	public	public	ADJ
issue-330	34	53	hearings	hearing	NOUN
issue-330	34	54	,	,	PUNCT
issue-330	34	55	“	"	PUNCT
issue-330	34	56	e	e	NOUN
issue-330	34	57	-	-	NOUN
issue-330	34	58	government	government	NOUN
issue-330	34	59	”	"	PUNCT
issue-330	34	60	,	,	PUNCT
issue-330	34	61	are	be	AUX
issue-330	34	62	an	an	DET
issue-330	34	63	area	area	NOUN
issue-330	34	64	public	public	ADJ
issue-330	34	65	administration	administration	NOUN
issue-330	34	66	(	(	PUNCT
issue-330	34	67	zhalilo	zhalilo	PROPN
issue-330	34	68	,	,	PUNCT
issue-330	34	69	moldovan	moldovan	PROPN
issue-330	34	70	,	,	PUNCT
issue-330	34	71	shevchenko	shevchenko	NOUN
issue-330	34	72	,	,	PUNCT
issue-330	34	73	2010	2010	NUM
issue-330	34	74	)	)	PUNCT
issue-330	34	75	.	.	PUNCT
issue-330	35	1	however	however	ADV
issue-330	35	2	,	,	PUNCT
issue-330	35	3	the	the	DET
issue-330	35	4	relevant	relevant	ADJ
issue-330	35	5	issues	issue	NOUN
issue-330	35	6	of	of	ADP
issue-330	35	7	forming	form	VERB
issue-330	35	8	a	a	DET
issue-330	35	9	full	full	ADV
issue-330	35	10	-	-	PUNCT
issue-330	35	11	fledged	fledged	ADJ
issue-330	35	12	mechanism	mechanism	NOUN
issue-330	35	13	for	for	ADP
issue-330	35	14	the	the	DET
issue-330	35	15	disclosure	disclosure	NOUN
issue-330	35	16	of	of	ADP
issue-330	35	17	budget	budget	NOUN
issue-330	35	18	information	information	NOUN
issue-330	35	19	remain	remain	VERB
issue-330	35	20	unresolved	unresolved	ADJ
issue-330	35	21	.	.	PUNCT
issue-330	36	1	the	the	DET
issue-330	36	2	difficult	difficult	ADJ
issue-330	36	3	situation	situation	NOUN
issue-330	36	4	of	of	ADP
issue-330	36	5	the	the	DET
issue-330	36	6	financial	financial	ADJ
issue-330	36	7	system	system	NOUN
issue-330	36	8	of	of	ADP
issue-330	36	9	the	the	DET
issue-330	36	10	state	state	NOUN
issue-330	36	11	,	,	PUNCT
issue-330	36	12	as	as	ADV
issue-330	36	13	well	well	ADV
issue-330	36	14	as	as	ADP
issue-330	36	15	the	the	DET
issue-330	36	16	peculiarities	peculiarity	NOUN
issue-330	36	17	of	of	ADP
issue-330	36	18	the	the	DET
issue-330	36	19	socio	socio	NOUN
issue-330	36	20	-	-	PUNCT
issue-330	36	21	political	political	ADJ
issue-330	36	22	processes	process	NOUN
issue-330	36	23	taking	take	VERB
issue-330	36	24	place	place	NOUN
issue-330	36	25	in	in	ADP
issue-330	36	26	the	the	DET
issue-330	36	27	country	country	NOUN
issue-330	36	28	,	,	PUNCT
issue-330	36	29	exacerbate	exacerbate	VERB
issue-330	36	30	the	the	DET
issue-330	36	31	problem	problem	NOUN
issue-330	36	32	of	of	ADP
issue-330	36	33	non	non	NOUN
issue-330	36	34	-	-	NOUN
issue-330	36	35	transparency	transparency	NOUN
issue-330	36	36	of	of	ADP
issue-330	36	37	quantitative	quantitative	ADJ
issue-330	36	38	and	and	CCONJ
issue-330	36	39	qualitative	qualitative	ADJ
issue-330	36	40	characteristics	characteristic	NOUN
issue-330	36	41	of	of	ADP
issue-330	36	42	monetary	monetary	ADJ
issue-330	36	43	flows	flow	NOUN
issue-330	36	44	that	that	PRON
issue-330	36	45	are	be	AUX
issue-330	36	46	administered	administer	VERB
issue-330	36	47	by	by	ADP
issue-330	36	48	the	the	DET
issue-330	36	49	bodies	body	NOUN
issue-330	36	50	of	of	ADP
issue-330	36	51	national	national	ADJ
issue-330	36	52	and	and	CCONJ
issue-330	36	53	local	local	ADJ
issue-330	36	54	authorities	authority	NOUN
issue-330	36	55	in	in	ADP
issue-330	36	56	ukraine	ukraine	PROPN
issue-330	36	57	.	.	PUNCT
issue-330	37	1	this	this	PRON
issue-330	37	2	requires	require	VERB
issue-330	37	3	the	the	DET
issue-330	37	4	intensification	intensification	NOUN
issue-330	37	5	of	of	ADP
issue-330	37	6	scientific	scientific	ADJ
issue-330	37	7	research	research	NOUN
issue-330	37	8	in	in	ADP
issue-330	37	9	the	the	DET
issue-330	37	10	field	field	NOUN
issue-330	37	11	of	of	ADP
issue-330	37	12	budget	budget	NOUN
issue-330	37	13	process	process	NOUN
issue-330	37	14	and	and	CCONJ
issue-330	37	15	the	the	DET
issue-330	37	16	appropriate	appropriate	ADJ
issue-330	37	17	justification	justification	NOUN
issue-330	37	18	of	of	ADP
issue-330	37	19	possibilities	possibility	NOUN
issue-330	37	20	for	for	ADP
issue-330	37	21	expanding	expand	VERB
issue-330	37	22	public	public	ADJ
issue-330	37	23	access	access	NOUN
issue-330	37	24	to	to	ADP
issue-330	37	25	budget	budget	NOUN
issue-330	37	26	information	information	NOUN
issue-330	37	27	(	(	PUNCT
issue-330	37	28	demyanyshyn	demyanyshyn	PROPN
issue-330	37	29	vasyl	vasyl	NOUN
issue-330	37	30	,	,	PUNCT
issue-330	37	31	2008	2008	NUM
issue-330	37	32	)	)	PUNCT
issue-330	37	33	.	.	PUNCT
issue-330	38	1	the	the	DET
issue-330	38	2	author	author	NOUN
issue-330	38	3	aims	aim	VERB
issue-330	38	4	to	to	PART
issue-330	38	5	deepen	deepen	VERB
issue-330	38	6	the	the	DET
issue-330	38	7	content	content	NOUN
issue-330	38	8	of	of	ADP
issue-330	38	9	the	the	DET
issue-330	38	10	transparency	transparency	NOUN
issue-330	38	11	of	of	ADP
issue-330	38	12	the	the	DET
issue-330	38	13	budget	budget	NOUN
issue-330	38	14	process	process	NOUN
issue-330	38	15	,	,	PUNCT
issue-330	38	16	to	to	PART
issue-330	38	17	form	form	VERB
issue-330	38	18	an	an	DET
issue-330	38	19	adaptive	adaptive	ADJ
issue-330	38	20	model	model	NOUN
issue-330	38	21	of	of	ADP
issue-330	38	22	budget	budget	NOUN
issue-330	38	23	management	management	NOUN
issue-330	38	24	using	use	VERB
issue-330	38	25	modern	modern	ADJ
issue-330	38	26	tools	tool	NOUN
issue-330	38	27	of	of	ADP
issue-330	38	28	public	public	ADJ
issue-330	38	29	administration	administration	NOUN
issue-330	38	30	.	.	PUNCT
issue-330	39	1	2	2	X
issue-330	39	2	.	.	X
issue-330	39	3	the	the	DET
issue-330	39	4	methodology	methodology	NOUN
issue-330	39	5	of	of	ADP
issue-330	39	6	research	research	NOUN
issue-330	39	7	budget	budget	NOUN
issue-330	39	8	management	management	NOUN
issue-330	39	9	is	be	AUX
issue-330	39	10	an	an	DET
issue-330	39	11	important	important	ADJ
issue-330	39	12	instrument	instrument	NOUN
issue-330	39	13	of	of	ADP
issue-330	39	14	state	state	NOUN
issue-330	39	15	regulation	regulation	NOUN
issue-330	39	16	of	of	ADP
issue-330	39	17	the	the	DET
issue-330	39	18	activity	activity	NOUN
issue-330	39	19	of	of	ADP
issue-330	39	20	authorities	authority	NOUN
issue-330	39	21	.	.	PUNCT
issue-330	40	1	at	at	ADP
issue-330	40	2	the	the	DET
issue-330	40	3	same	same	ADJ
issue-330	40	4	time	time	NOUN
issue-330	40	5	,	,	PUNCT
issue-330	40	6	the	the	DET
issue-330	40	7	effective	effective	ADJ
issue-330	40	8	organization	organization	NOUN
issue-330	40	9	of	of	ADP
issue-330	40	10	the	the	DET
issue-330	40	11	budget	budget	NOUN
issue-330	40	12	control	control	NOUN
issue-330	40	13	system	system	NOUN
issue-330	40	14	promotes	promote	VERB
issue-330	40	15	the	the	DET
issue-330	40	16	realization	realization	NOUN
issue-330	40	17	of	of	ADP
issue-330	40	18	goals	goal	NOUN
issue-330	40	19	,	,	PUNCT
issue-330	40	20	timely	timely	ADJ
issue-330	40	21	detection	detection	NOUN
issue-330	40	22	and	and	CCONJ
issue-330	40	23	elimination	elimination	NOUN
issue-330	40	24	of	of	ADP
issue-330	40	25	deviations	deviation	NOUN
issue-330	40	26	,	,	PUNCT
issue-330	40	27	creates	create	VERB
issue-330	40	28	a	a	DET
issue-330	40	29	motivation	motivation	NOUN
issue-330	40	30	for	for	ADP
issue-330	40	31	the	the	DET
issue-330	40	32	effective	effective	ADJ
issue-330	40	33	performance	performance	NOUN
issue-330	40	34	of	of	ADP
issue-330	40	35	its	its	PRON
issue-330	40	36	duties	duty	NOUN
issue-330	40	37	by	by	ADP
issue-330	40	38	state	state	NOUN
issue-330	40	39	and	and	CCONJ
issue-330	40	40	local	local	ADJ
issue-330	40	41	authorities	authority	NOUN
issue-330	40	42	,	,	PUNCT
issue-330	40	43	allows	allow	VERB
issue-330	40	44	detecting	detect	VERB
issue-330	40	45	negative	negative	ADJ
issue-330	40	46	trends	trend	NOUN
issue-330	40	47	in	in	ADP
issue-330	40	48	the	the	DET
issue-330	40	49	management	management	NOUN
issue-330	40	50	process	process	NOUN
issue-330	40	51	in	in	ADP
issue-330	40	52	a	a	DET
issue-330	40	53	timely	timely	ADJ
issue-330	40	54	manner	manner	NOUN
issue-330	40	55	,	,	PUNCT
issue-330	40	56	reducing	reduce	VERB
issue-330	40	57	the	the	DET
issue-330	40	58	risk	risk	NOUN
issue-330	40	59	of	of	ADP
issue-330	40	60	occurrence	occurrence	NOUN
issue-330	40	61	of	of	ADP
issue-330	40	62	negative	negative	ADJ
issue-330	40	63	phenomena	phenomenon	NOUN
issue-330	40	64	during	during	ADP
issue-330	40	65	the	the	DET
issue-330	40	66	formation	formation	NOUN
issue-330	40	67	and	and	CCONJ
issue-330	40	68	use	use	NOUN
issue-330	40	69	of	of	ADP
issue-330	40	70	financial	financial	ADJ
issue-330	40	71	resources	resource	NOUN
issue-330	40	72	of	of	ADP
issue-330	40	73	the	the	DET
issue-330	40	74	budget	budget	NOUN
issue-330	40	75	,	,	PUNCT
issue-330	40	76	and	and	CCONJ
issue-330	40	77	also	also	ADV
issue-330	40	78	maintaining	maintain	VERB
issue-330	40	79	the	the	DET
issue-330	40	80	efficiency	efficiency	NOUN
issue-330	40	81	of	of	ADP
issue-330	40	82	management	management	NOUN
issue-330	40	83	of	of	ADP
issue-330	40	84	financial	financial	ADJ
issue-330	40	85	resources	resource	NOUN
issue-330	40	86	at	at	ADP
issue-330	40	87	an	an	DET
issue-330	40	88	appropriate	appropriate	ADJ
issue-330	40	89	level	level	NOUN
issue-330	40	90	.	.	PUNCT
issue-330	41	1	the	the	DET
issue-330	41	2	main	main	ADJ
issue-330	41	3	objective	objective	NOUN
issue-330	41	4	of	of	ADP
issue-330	41	5	budget	budget	NOUN
issue-330	41	6	management	management	NOUN
issue-330	41	7	is	be	AUX
issue-330	41	8	to	to	PART
issue-330	41	9	ensure	ensure	VERB
issue-330	41	10	effective	effective	ADJ
issue-330	41	11	and	and	CCONJ
issue-330	41	12	efficient	efficient	ADJ
issue-330	41	13	management	management	NOUN
issue-330	41	14	of	of	ADP
issue-330	41	15	financial	financial	ADJ
issue-330	41	16	budget	budget	NOUN
issue-330	41	17	support	support	NOUN
issue-330	41	18	budget	budget	NOUN
issue-330	41	19	management	management	NOUN
issue-330	41	20	system	system	NOUN
issue-330	41	21	bodies	body	NOUN
issue-330	41	22	managing	manage	VERB
issue-330	41	23	the	the	DET
issue-330	41	24	budget	budget	NOUN
issue-330	41	25	process	process	NOUN
issue-330	41	26	budget	budget	NOUN
issue-330	41	27	planning	planning	NOUN
issue-330	41	28	budget	budget	NOUN
issue-330	41	29	execution	execution	NOUN
issue-330	41	30	accounting	accounting	NOUN
issue-330	41	31	budget	budget	NOUN
issue-330	41	32	execution	execution	NOUN
issue-330	41	33	reporting	report	VERB
issue-330	41	34	control	control	NOUN
issue-330	41	35	over	over	ADP
issue-330	41	36	budget	budget	NOUN
issue-330	41	37	execution	execution	NOUN
issue-330	41	38	information	information	NOUN
issue-330	41	39	support	support	VERB
issue-330	41	40	organizational	organizational	ADJ
issue-330	41	41	support	support	NOUN
issue-330	41	42	methodical	methodical	ADJ
issue-330	41	43	support	support	NOUN
issue-330	41	44	regulatory	regulatory	ADJ
issue-330	41	45	support	support	NOUN
issue-330	41	46	fig	fig	NOUN
issue-330	41	47	.	.	PUNCT
issue-330	42	1	1	1	X
issue-330	42	2	.	.	X
issue-330	42	3	component	component	NOUN
issue-330	42	4	model	model	NOUN
issue-330	42	5	of	of	ADP
issue-330	42	6	budget	budget	NOUN
issue-330	42	7	management	management	NOUN
issue-330	42	8	source	source	NOUN
issue-330	42	9	:	:	PUNCT
issue-330	42	10	formed	form	VERB
issue-330	42	11	by	by	ADP
issue-330	42	12	the	the	DET
issue-330	42	13	author	author	NOUN
issue-330	42	14	baltic	baltic	PROPN
issue-330	42	15	journal	journal	PROPN
issue-330	42	16	of	of	ADP
issue-330	42	17	economic	economic	ADJ
issue-330	42	18	studies	study	NOUN
issue-330	42	19	41	41	NUM
issue-330	42	20	vol	vol	NOUN
issue-330	42	21	.	.	PROPN
issue-330	43	1	4	4	NUM
issue-330	43	2	,	,	PUNCT
issue-330	43	3	no	no	INTJ
issue-330	43	4	.	.	NOUN
issue-330	43	5	1	1	NUM
issue-330	43	6	,	,	PUNCT
issue-330	43	7	2018	2018	NUM
issue-330	43	8	resources	resource	NOUN
issue-330	43	9	in	in	ADP
issue-330	43	10	the	the	DET
issue-330	43	11	budget	budget	NOUN
issue-330	43	12	sphere	sphere	ADV
issue-330	43	13	.	.	PUNCT
issue-330	44	1	budget	budget	NOUN
issue-330	44	2	management	management	NOUN
issue-330	44	3	is	be	AUX
issue-330	44	4	a	a	DET
issue-330	44	5	fairly	fairly	ADV
issue-330	44	6	young	young	ADJ
issue-330	44	7	industry	industry	NOUN
issue-330	44	8	of	of	ADP
issue-330	44	9	the	the	DET
issue-330	44	10	economic	economic	ADJ
issue-330	44	11	science	science	NOUN
issue-330	44	12	that	that	PRON
issue-330	44	13	is	be	AUX
issue-330	44	14	rapidly	rapidly	ADV
issue-330	44	15	developing	develop	VERB
issue-330	44	16	.	.	PUNCT
issue-330	45	1	it	it	PRON
issue-330	45	2	represents	represent	VERB
issue-330	45	3	a	a	DET
issue-330	45	4	complex	complex	ADJ
issue-330	45	5	,	,	PUNCT
issue-330	45	6	multilevel	multilevel	ADJ
issue-330	45	7	system	system	NOUN
issue-330	45	8	(	(	PUNCT
issue-330	45	9	fig	fig	NOUN
issue-330	45	10	.	.	PUNCT
issue-330	45	11	1	1	NUM
issue-330	45	12	)	)	PUNCT
issue-330	45	13	.	.	PUNCT
issue-330	46	1	in	in	ADP
issue-330	46	2	addition	addition	NOUN
issue-330	46	3	to	to	ADP
issue-330	46	4	the	the	DET
issue-330	46	5	management	management	NOUN
issue-330	46	6	bodies	body	NOUN
issue-330	46	7	,	,	PUNCT
issue-330	46	8	the	the	DET
issue-330	46	9	budget	budget	NOUN
issue-330	46	10	management	management	NOUN
issue-330	46	11	system	system	NOUN
issue-330	46	12	also	also	ADV
issue-330	46	13	includes	include	VERB
issue-330	46	14	other	other	ADJ
issue-330	46	15	components	component	NOUN
issue-330	46	16	:	:	PUNCT
issue-330	46	17	planning	planning	NOUN
issue-330	46	18	,	,	PUNCT
issue-330	46	19	accounting	accounting	NOUN
issue-330	46	20	,	,	PUNCT
issue-330	46	21	reporting	reporting	NOUN
issue-330	46	22	,	,	PUNCT
issue-330	46	23	control	control	NOUN
issue-330	46	24	,	,	PUNCT
issue-330	46	25	and	and	CCONJ
issue-330	46	26	budget	budget	NOUN
issue-330	46	27	support	support	NOUN
issue-330	46	28	(	(	PUNCT
issue-330	46	29	fig	fig	NOUN
issue-330	46	30	.	.	PUNCT
issue-330	46	31	1	1	NUM
issue-330	46	32	)	)	PUNCT
issue-330	46	33	.	.	PUNCT
issue-330	47	1	all	all	PRON
issue-330	47	2	of	of	ADP
issue-330	47	3	these	these	DET
issue-330	47	4	components	component	NOUN
issue-330	47	5	are	be	AUX
issue-330	47	6	closely	closely	ADV
issue-330	47	7	interconnected	interconnect	VERB
issue-330	47	8	in	in	ADP
issue-330	47	9	the	the	DET
issue-330	47	10	budget	budget	NOUN
issue-330	47	11	process	process	NOUN
issue-330	47	12	,	,	PUNCT
issue-330	47	13	each	each	PRON
issue-330	47	14	occupies	occupy	VERB
issue-330	47	15	a	a	DET
issue-330	47	16	very	very	ADV
issue-330	47	17	important	important	ADJ
issue-330	47	18	place	place	NOUN
issue-330	47	19	,	,	PUNCT
issue-330	47	20	since	since	SCONJ
issue-330	47	21	the	the	DET
issue-330	47	22	execution	execution	NOUN
issue-330	47	23	of	of	ADP
issue-330	47	24	the	the	DET
issue-330	47	25	budget	budget	NOUN
issue-330	47	26	means	mean	VERB
issue-330	47	27	to	to	PART
issue-330	47	28	form	form	VERB
issue-330	47	29	its	its	PRON
issue-330	47	30	deficit	deficit	NOUN
issue-330	47	31	-	-	PUNCT
issue-330	47	32	free	free	ADJ
issue-330	47	33	part	part	NOUN
issue-330	47	34	(	(	PUNCT
issue-330	47	35	to	to	PART
issue-330	47	36	ensure	ensure	VERB
issue-330	47	37	the	the	DET
issue-330	47	38	receipt	receipt	NOUN
issue-330	47	39	of	of	ADP
issue-330	47	40	taxes	taxis	NOUN
issue-330	47	41	and	and	CCONJ
issue-330	47	42	payments	payment	NOUN
issue-330	47	43	,	,	PUNCT
issue-330	47	44	in	in	ADP
issue-330	47	45	accordance	accordance	NOUN
issue-330	47	46	with	with	ADP
issue-330	47	47	the	the	DET
issue-330	47	48	current	current	ADJ
issue-330	47	49	legislation	legislation	NOUN
issue-330	47	50	)	)	PUNCT
issue-330	47	51	,	,	PUNCT
issue-330	47	52	to	to	PART
issue-330	47	53	effectively	effectively	ADV
issue-330	47	54	finance	finance	VERB
issue-330	47	55	the	the	DET
issue-330	47	56	expenditures	expenditure	NOUN
issue-330	47	57	approved	approve	VERB
issue-330	47	58	in	in	ADP
issue-330	47	59	the	the	DET
issue-330	47	60	budget	budget	NOUN
issue-330	47	61	,	,	PUNCT
issue-330	47	62	provide	provide	VERB
issue-330	47	63	effective	effective	ADJ
issue-330	47	64	management	management	NOUN
issue-330	47	65	of	of	ADP
issue-330	47	66	financial	financial	ADJ
issue-330	47	67	resources	resource	NOUN
issue-330	47	68	in	in	ADP
issue-330	47	69	the	the	DET
issue-330	47	70	budget	budget	NOUN
issue-330	47	71	sphere	sphere	NOUN
issue-330	47	72	(	(	PUNCT
issue-330	47	73	babych	babych	NOUN
issue-330	47	74	,	,	PUNCT
issue-330	47	75	2011	2011	NUM
issue-330	47	76	)	)	PUNCT
issue-330	47	77	.	.	PUNCT
issue-330	48	1	extremely	extremely	ADV
issue-330	48	2	important	important	ADJ
issue-330	48	3	is	be	AUX
issue-330	48	4	the	the	DET
issue-330	48	5	budget	budget	NOUN
issue-330	48	6	support	support	NOUN
issue-330	48	7	that	that	PRON
issue-330	48	8	enables	enable	VERB
issue-330	48	9	to	to	PART
issue-330	48	10	regulate	regulate	VERB
issue-330	48	11	relations	relation	NOUN
issue-330	48	12	of	of	ADP
issue-330	48	13	providing	provide	VERB
issue-330	48	14	the	the	DET
issue-330	48	15	population	population	NOUN
issue-330	48	16	with	with	ADP
issue-330	48	17	the	the	DET
issue-330	48	18	necessary	necessary	ADJ
issue-330	48	19	set	set	NOUN
issue-330	48	20	of	of	ADP
issue-330	48	21	knowledge	knowledge	NOUN
issue-330	48	22	on	on	ADP
issue-330	48	23	the	the	DET
issue-330	48	24	formation	formation	NOUN
issue-330	48	25	and	and	CCONJ
issue-330	48	26	use	use	NOUN
issue-330	48	27	of	of	ADP
issue-330	48	28	financial	financial	ADJ
issue-330	48	29	resources	resource	NOUN
issue-330	48	30	of	of	ADP
issue-330	48	31	budgets	budget	NOUN
issue-330	48	32	of	of	ADP
issue-330	48	33	different	different	ADJ
issue-330	48	34	levels	level	NOUN
issue-330	48	35	.	.	PUNCT
issue-330	49	1	in	in	ADP
issue-330	49	2	accordance	accordance	NOUN
issue-330	49	3	with	with	ADP
issue-330	49	4	fig	fig	NOUN
issue-330	49	5	.	.	PUNCT
issue-330	50	1	1	1	NUM
issue-330	50	2	,	,	PUNCT
issue-330	50	3	it	it	PRON
issue-330	50	4	can	can	AUX
issue-330	50	5	be	be	AUX
issue-330	50	6	seen	see	VERB
issue-330	50	7	that	that	SCONJ
issue-330	50	8	today	today	NOUN
issue-330	50	9	it	it	PRON
issue-330	50	10	is	be	AUX
issue-330	50	11	necessary	necessary	ADJ
issue-330	50	12	to	to	PART
issue-330	50	13	distinguish	distinguish	VERB
issue-330	50	14	the	the	DET
issue-330	50	15	following	follow	VERB
issue-330	50	16	types	type	NOUN
issue-330	50	17	of	of	ADP
issue-330	50	18	budget	budget	NOUN
issue-330	50	19	support	support	NOUN
issue-330	50	20	as	as	ADP
issue-330	50	21	:	:	PUNCT
issue-330	50	22	informational	informational	ADJ
issue-330	50	23	,	,	PUNCT
issue-330	50	24	organizational	organizational	ADJ
issue-330	50	25	,	,	PUNCT
issue-330	50	26	methodical	methodical	ADJ
issue-330	50	27	,	,	PUNCT
issue-330	50	28	and	and	CCONJ
issue-330	50	29	regulatory	regulatory	ADJ
issue-330	50	30	.	.	PUNCT
issue-330	51	1	information	information	NOUN
issue-330	51	2	provision	provision	NOUN
issue-330	51	3	provides	provide	VERB
issue-330	51	4	a	a	DET
issue-330	51	5	meaningful	meaningful	ADJ
issue-330	51	6	,	,	PUNCT
issue-330	51	7	reliable	reliable	ADJ
issue-330	51	8	,	,	PUNCT
issue-330	51	9	and	and	CCONJ
issue-330	51	10	operational	operational	ADJ
issue-330	51	11	information	information	NOUN
issue-330	51	12	base	base	NOUN
issue-330	51	13	,	,	PUNCT
issue-330	51	14	which	which	PRON
issue-330	51	15	serves	serve	VERB
issue-330	51	16	as	as	ADP
issue-330	51	17	the	the	DET
issue-330	51	18	basis	basis	NOUN
issue-330	51	19	for	for	ADP
issue-330	51	20	making	make	VERB
issue-330	51	21	optimal	optimal	ADJ
issue-330	51	22	managerial	managerial	ADJ
issue-330	51	23	decisions	decision	NOUN
issue-330	51	24	regarding	regard	VERB
issue-330	51	25	the	the	DET
issue-330	51	26	use	use	NOUN
issue-330	51	27	of	of	ADP
issue-330	51	28	budget	budget	NOUN
issue-330	51	29	funds	fund	NOUN
issue-330	51	30	by	by	ADP
issue-330	51	31	authorized	authorize	VERB
issue-330	51	32	bodies	body	NOUN
issue-330	51	33	.	.	PUNCT
issue-330	52	1	organizational	organizational	ADJ
issue-330	52	2	support	support	NOUN
issue-330	52	3	involves	involve	VERB
issue-330	52	4	the	the	DET
issue-330	52	5	creation	creation	NOUN
issue-330	52	6	(	(	PUNCT
issue-330	52	7	improvement	improvement	NOUN
issue-330	52	8	)	)	PUNCT
issue-330	52	9	of	of	ADP
issue-330	52	10	existing	exist	VERB
issue-330	52	11	and	and	CCONJ
issue-330	52	12	ensuring	ensure	VERB
issue-330	52	13	the	the	DET
issue-330	52	14	effective	effective	ADJ
issue-330	52	15	functioning	functioning	NOUN
issue-330	52	16	of	of	ADP
issue-330	52	17	individual	individual	ADJ
issue-330	52	18	elements	element	NOUN
issue-330	52	19	of	of	ADP
issue-330	52	20	the	the	DET
issue-330	52	21	organizational	organizational	ADJ
issue-330	52	22	system	system	NOUN
issue-330	52	23	of	of	ADP
issue-330	52	24	the	the	DET
issue-330	52	25	budget	budget	NOUN
issue-330	52	26	management	management	NOUN
issue-330	52	27	,	,	PUNCT
issue-330	52	28	as	as	ADV
issue-330	52	29	well	well	ADV
issue-330	52	30	as	as	ADP
issue-330	52	31	an	an	DET
issue-330	52	32	organizational	organizational	ADJ
issue-330	52	33	mechanism	mechanism	NOUN
issue-330	52	34	for	for	ADP
issue-330	52	35	managing	manage	VERB
issue-330	52	36	budget	budget	NOUN
issue-330	52	37	funds	fund	NOUN
issue-330	52	38	or	or	CCONJ
issue-330	52	39	their	their	PRON
issue-330	52	40	aggregate	aggregate	NOUN
issue-330	52	41	in	in	ADP
issue-330	52	42	general	general	ADJ
issue-330	52	43	in	in	ADP
issue-330	52	44	accordance	accordance	NOUN
issue-330	52	45	with	with	ADP
issue-330	52	46	the	the	DET
issue-330	52	47	chosen	choose	VERB
issue-330	52	48	strategies	strategy	NOUN
issue-330	52	49	in	in	ADP
issue-330	52	50	such	such	DET
issue-330	52	51	a	a	DET
issue-330	52	52	way	way	NOUN
issue-330	52	53	that	that	PRON
issue-330	52	54	these	these	DET
issue-330	52	55	organizational	organizational	ADJ
issue-330	52	56	elements	element	NOUN
issue-330	52	57	of	of	ADP
issue-330	52	58	the	the	DET
issue-330	52	59	system	system	NOUN
issue-330	52	60	act	act	NOUN
issue-330	52	61	as	as	ADP
issue-330	52	62	elements	element	NOUN
issue-330	52	63	of	of	ADP
issue-330	52	64	strategic	strategic	ADJ
issue-330	52	65	development	development	NOUN
issue-330	52	66	of	of	ADP
issue-330	52	67	the	the	DET
issue-330	52	68	country	country	NOUN
issue-330	52	69	in	in	ADP
issue-330	52	70	general	general	ADJ
issue-330	52	71	.	.	PUNCT
issue-330	53	1	methodical	methodical	ADJ
issue-330	53	2	support	support	NOUN
issue-330	53	3	–	–	PUNCT
issue-330	53	4	a	a	DET
issue-330	53	5	set	set	NOUN
issue-330	53	6	of	of	ADP
issue-330	53	7	documents	document	NOUN
issue-330	53	8	of	of	ADP
issue-330	53	9	organizational	organizational	ADJ
issue-330	53	10	,	,	PUNCT
issue-330	53	11	organizational	organizational	ADJ
issue-330	53	12	and	and	CCONJ
issue-330	53	13	methodological	methodological	ADJ
issue-330	53	14	,	,	PUNCT
issue-330	53	15	organizational	organizational	ADJ
issue-330	53	16	and	and	CCONJ
issue-330	53	17	administrative	administrative	ADJ
issue-330	53	18	,	,	PUNCT
issue-330	53	19	technical	technical	ADJ
issue-330	53	20	,	,	PUNCT
issue-330	53	21	technical	technical	ADJ
issue-330	53	22	and	and	CCONJ
issue-330	53	23	economic	economic	ADJ
issue-330	53	24	,	,	PUNCT
issue-330	53	25	and	and	CCONJ
issue-330	53	26	economic	economic	ADJ
issue-330	53	27	nature	nature	NOUN
issue-330	53	28	,	,	PUNCT
issue-330	53	29	as	as	ADV
issue-330	53	30	well	well	ADV
issue-330	53	31	as	as	ADP
issue-330	53	32	reference	reference	NOUN
issue-330	53	33	materials	material	NOUN
issue-330	53	34	and	and	CCONJ
issue-330	53	35	other	other	ADJ
issue-330	53	36	documents	document	NOUN
issue-330	53	37	approved	approve	VERB
issue-330	53	38	by	by	ADP
issue-330	53	39	the	the	DET
issue-330	53	40	authorities	authority	NOUN
issue-330	53	41	in	in	ADP
issue-330	53	42	accordance	accordance	NOUN
issue-330	53	43	with	with	ADP
issue-330	53	44	the	the	DET
issue-330	53	45	established	establish	VERB
issue-330	53	46	procedure	procedure	NOUN
issue-330	53	47	for	for	ADP
issue-330	53	48	the	the	DET
issue-330	53	49	efficient	efficient	ADJ
issue-330	53	50	and	and	CCONJ
issue-330	53	51	targeted	target	VERB
issue-330	53	52	use	use	NOUN
issue-330	53	53	of	of	ADP
issue-330	53	54	budget	budget	NOUN
issue-330	53	55	funds	fund	NOUN
issue-330	53	56	.	.	PUNCT
issue-330	54	1	regulatory	regulatory	ADJ
issue-330	54	2	support	support	NOUN
issue-330	54	3	is	be	AUX
issue-330	54	4	a	a	DET
issue-330	54	5	type	type	NOUN
issue-330	54	6	of	of	ADP
issue-330	54	7	support	support	NOUN
issue-330	54	8	that	that	PRON
issue-330	54	9	includes	include	VERB
issue-330	54	10	laws	law	NOUN
issue-330	54	11	and	and	CCONJ
issue-330	54	12	regulations	regulation	NOUN
issue-330	54	13	that	that	PRON
issue-330	54	14	regulate	regulate	VERB
issue-330	54	15	fiscal	fiscal	ADJ
issue-330	54	16	relations	relation	NOUN
issue-330	54	17	in	in	ADP
issue-330	54	18	ukraine	ukraine	NOUN
issue-330	54	19	and	and	CCONJ
issue-330	54	20	helps	help	VERB
issue-330	54	21	to	to	PART
issue-330	54	22	find	find	VERB
issue-330	54	23	ways	way	NOUN
issue-330	54	24	to	to	PART
issue-330	54	25	improve	improve	VERB
issue-330	54	26	existing	exist	VERB
issue-330	54	27	and	and	CCONJ
issue-330	54	28	emerging	emerge	VERB
issue-330	54	29	new	new	ADJ
issue-330	54	30	legal	legal	ADJ
issue-330	54	31	regulations	regulation	NOUN
issue-330	54	32	necessary	necessary	ADJ
issue-330	54	33	for	for	ADP
issue-330	54	34	fundamentally	fundamentally	ADV
issue-330	54	35	new	new	ADJ
issue-330	54	36	tasks	task	NOUN
issue-330	54	37	in	in	ADP
issue-330	54	38	the	the	DET
issue-330	54	39	field	field	NOUN
issue-330	54	40	of	of	ADP
issue-330	54	41	budget	budget	NOUN
issue-330	54	42	management	management	NOUN
issue-330	54	43	.	.	PUNCT
issue-330	55	1	among	among	ADP
issue-330	55	2	the	the	DET
issue-330	55	3	most	most	ADV
issue-330	55	4	important	important	ADJ
issue-330	55	5	legislative	legislative	ADJ
issue-330	55	6	acts	act	NOUN
issue-330	55	7	,	,	PUNCT
issue-330	55	8	the	the	DET
issue-330	55	9	budget	budget	NOUN
issue-330	55	10	code	code	NOUN
issue-330	55	11	of	of	ADP
issue-330	55	12	ukraine	ukraine	PROPN
issue-330	55	13	occupies	occupy	VERB
issue-330	55	14	a	a	DET
issue-330	55	15	special	special	ADJ
issue-330	55	16	place	place	NOUN
issue-330	55	17	,	,	PUNCT
issue-330	55	18	which	which	PRON
issue-330	55	19	in	in	ADP
issue-330	55	20	a	a	DET
issue-330	55	21	complex	complex	ADJ
issue-330	55	22	combines	combine	NOUN
issue-330	55	23	and	and	CCONJ
issue-330	55	24	regulates	regulate	VERB
issue-330	55	25	all	all	DET
issue-330	55	26	stages	stage	NOUN
issue-330	55	27	of	of	ADP
issue-330	55	28	the	the	DET
issue-330	55	29	budget	budget	NOUN
issue-330	55	30	process	process	NOUN
issue-330	55	31	and	and	CCONJ
issue-330	55	32	defines	define	VERB
issue-330	55	33	the	the	DET
issue-330	55	34	general	general	ADJ
issue-330	55	35	principles	principle	NOUN
issue-330	55	36	of	of	ADP
issue-330	55	37	management	management	NOUN
issue-330	55	38	of	of	ADP
issue-330	55	39	financial	financial	ADJ
issue-330	55	40	resources	resource	NOUN
issue-330	55	41	.	.	PUNCT
issue-330	56	1	as	as	SCONJ
issue-330	56	2	can	can	AUX
issue-330	56	3	be	be	AUX
issue-330	56	4	seen	see	VERB
issue-330	56	5	from	from	ADP
issue-330	56	6	fig	fig	NOUN
issue-330	56	7	.	.	PUNCT
issue-330	57	1	1	1	NUM
issue-330	57	2	,	,	PUNCT
issue-330	57	3	the	the	DET
issue-330	57	4	state	state	NOUN
issue-330	57	5	implements	implement	VERB
issue-330	57	6	a	a	DET
issue-330	57	7	policy	policy	NOUN
issue-330	57	8	of	of	ADP
issue-330	57	9	budgetary	budgetary	ADJ
issue-330	57	10	management	management	NOUN
issue-330	57	11	with	with	ADP
issue-330	57	12	the	the	DET
issue-330	57	13	help	help	NOUN
issue-330	57	14	of	of	ADP
issue-330	57	15	management	management	NOUN
issue-330	57	16	bodies	body	NOUN
issue-330	57	17	.	.	PUNCT
issue-330	58	1	there	there	PRON
issue-330	58	2	is	be	VERB
issue-330	58	3	a	a	DET
issue-330	58	4	close	close	ADJ
issue-330	58	5	interconnection	interconnection	NOUN
issue-330	58	6	between	between	ADP
issue-330	58	7	representative	representative	NOUN
issue-330	58	8	,	,	PUNCT
issue-330	58	9	national	national	ADJ
issue-330	58	10	,	,	PUNCT
issue-330	58	11	and	and	CCONJ
issue-330	58	12	operational	operational	ADJ
issue-330	58	13	management	management	NOUN
issue-330	58	14	bodies	body	NOUN
issue-330	58	15	.	.	PUNCT
issue-330	59	1	so	so	ADV
issue-330	59	2	,	,	PUNCT
issue-330	59	3	the	the	DET
issue-330	59	4	verkhovna	verkhovna	NOUN
issue-330	59	5	rada	rada	PROPN
issue-330	59	6	of	of	ADP
issue-330	59	7	ukraine	ukraine	PROPN
issue-330	59	8	fig	fig	PROPN
issue-330	59	9	.	.	PUNCT
issue-330	60	1	2	2	X
issue-330	60	2	.	.	X
issue-330	60	3	the	the	DET
issue-330	60	4	organizational	organizational	ADJ
issue-330	60	5	structure	structure	NOUN
issue-330	60	6	of	of	ADP
issue-330	60	7	budget	budget	NOUN
issue-330	60	8	management	management	PROPN
issue-330	60	9	national	national	PROPN
issue-330	60	10	operational	operational	PROPN
issue-330	60	11	management	management	PROPN
issue-330	60	12	public	public	PROPN
issue-330	60	13	administration	administration	NOUN
issue-330	60	14	bodies	body	NOUN
issue-330	60	15	representative	representative	VERB
issue-330	60	16	president	president	NOUN
issue-330	60	17	of	of	ADP
issue-330	60	18	ukraine	ukraine	PROPN
issue-330	60	19	ministry	ministry	PROPN
issue-330	60	20	of	of	ADP
issue-330	60	21	finance	finance	PROPN
issue-330	60	22	of	of	ADP
issue-330	60	23	ukraine	ukraine	PROPN
issue-330	60	24	accounting	accounting	PROPN
issue-330	60	25	chamber	chamber	PROPN
issue-330	60	26	of	of	ADP
issue-330	60	27	ukraine	ukraine	PROPN
issue-330	60	28	state	state	PROPN
issue-330	60	29	treasury	treasury	PROPN
issue-330	60	30	of	of	ADP
issue-330	60	31	ukraine	ukraine	PROPN
issue-330	60	32	state	state	PROPN
issue-330	60	33	fiscal	fiscal	ADJ
issue-330	60	34	service	service	NOUN
issue-330	60	35	of	of	ADP
issue-330	60	36	ukraine	ukraine	PROPN
issue-330	60	37	state	state	PROPN
issue-330	60	38	financial	financial	ADJ
issue-330	60	39	inspection	inspection	NOUN
issue-330	60	40	legislature	legislature	NOUN
issue-330	60	41	verkhovna	verkhovna	VERB
issue-330	60	42	rada	rada	PROPN
issue-330	60	43	of	of	ADP
issue-330	60	44	ukraine	ukraine	PROPN
issue-330	60	45	local	local	ADJ
issue-330	60	46	self	self	NOUN
issue-330	60	47	-	-	PUNCT
issue-330	60	48	government	government	NOUN
issue-330	60	49	bodies	body	NOUN
issue-330	60	50	the	the	DET
issue-330	60	51	executive	executive	ADJ
issue-330	60	52	cabinet	cabinet	NOUN
issue-330	60	53	of	of	ADP
issue-330	60	54	ministers	minister	NOUN
issue-330	60	55	of	of	ADP
issue-330	60	56	ukraine	ukraine	ADJ
issue-330	60	57	state	state	NOUN
issue-330	60	58	administrations	administration	NOUN
issue-330	60	59	,	,	PUNCT
issue-330	60	60	regional	regional	ADJ
issue-330	60	61	,	,	PUNCT
issue-330	60	62	district	district	NOUN
issue-330	60	63	baltic	baltic	PROPN
issue-330	60	64	journal	journal	PROPN
issue-330	60	65	of	of	ADP
issue-330	60	66	economic	economic	ADJ
issue-330	60	67	studies	study	NOUN
issue-330	60	68	42	42	NUM
issue-330	60	69	vol	vol	NOUN
issue-330	60	70	.	.	PUNCT
issue-330	61	1	4	4	NUM
issue-330	61	2	,	,	PUNCT
issue-330	61	3	no	no	INTJ
issue-330	61	4	.	.	NOUN
issue-330	61	5	1	1	NUM
issue-330	61	6	,	,	PUNCT
issue-330	61	7	2018	2018	NUM
issue-330	61	8	adopts	adopt	VERB
issue-330	61	9	the	the	DET
issue-330	61	10	law	law	NOUN
issue-330	61	11	of	of	ADP
issue-330	61	12	ukraine	ukraine	NOUN
issue-330	61	13	on	on	ADP
issue-330	61	14	state	state	NOUN
issue-330	61	15	budget	budget	NOUN
issue-330	61	16	for	for	ADP
issue-330	61	17	the	the	DET
issue-330	61	18	current	current	ADJ
issue-330	61	19	year	year	NOUN
issue-330	61	20	,	,	PUNCT
issue-330	61	21	the	the	DET
issue-330	61	22	president	president	NOUN
issue-330	61	23	of	of	ADP
issue-330	61	24	ukraine	ukraine	PROPN
issue-330	61	25	signs	sign	NOUN
issue-330	61	26	laws	law	NOUN
issue-330	61	27	and	and	CCONJ
issue-330	61	28	decrees	decree	NOUN
issue-330	61	29	.	.	PUNCT
issue-330	62	1	in	in	ADP
issue-330	62	2	turn	turn	NOUN
issue-330	62	3	,	,	PUNCT
issue-330	62	4	the	the	DET
issue-330	62	5	cabinet	cabinet	NOUN
issue-330	62	6	of	of	ADP
issue-330	62	7	ministers	minister	NOUN
issue-330	62	8	of	of	ADP
issue-330	62	9	ukraine	ukraine	PROPN
issue-330	62	10	ensures	ensure	VERB
issue-330	62	11	the	the	DET
issue-330	62	12	implementation	implementation	NOUN
issue-330	62	13	of	of	ADP
issue-330	62	14	the	the	DET
issue-330	62	15	budget	budget	NOUN
issue-330	62	16	of	of	ADP
issue-330	62	17	ukraine	ukraine	NOUN
issue-330	62	18	,	,	PUNCT
issue-330	62	19	and	and	CCONJ
issue-330	62	20	the	the	DET
issue-330	62	21	ministry	ministry	PROPN
issue-330	62	22	of	of	ADP
issue-330	62	23	finance	finance	PROPN
issue-330	62	24	of	of	ADP
issue-330	62	25	ukraine	ukraine	PROPN
issue-330	62	26	conducts	conduct	VERB
issue-330	62	27	the	the	DET
issue-330	62	28	general	general	ADJ
issue-330	62	29	organization	organization	NOUN
issue-330	62	30	and	and	CCONJ
issue-330	62	31	management	management	NOUN
issue-330	62	32	of	of	ADP
issue-330	62	33	the	the	DET
issue-330	62	34	execution	execution	NOUN
issue-330	62	35	of	of	ADP
issue-330	62	36	the	the	DET
issue-330	62	37	state	state	NOUN
issue-330	62	38	budget	budget	NOUN
issue-330	62	39	,	,	PUNCT
issue-330	62	40	coordinates	coordinate	VERB
issue-330	62	41	activities	activity	NOUN
issue-330	62	42	of	of	ADP
issue-330	62	43	the	the	DET
issue-330	62	44	participants	participant	NOUN
issue-330	62	45	in	in	ADP
issue-330	62	46	the	the	DET
issue-330	62	47	budget	budget	NOUN
issue-330	62	48	process	process	NOUN
issue-330	62	49	(	(	PUNCT
issue-330	62	50	blishchuk	blishchuk	NOUN
issue-330	62	51	,	,	PUNCT
issue-330	62	52	2011	2011	NUM
issue-330	62	53	)	)	PUNCT
issue-330	62	54	.	.	PUNCT
issue-330	63	1	we	we	PRON
issue-330	63	2	believe	believe	VERB
issue-330	63	3	that	that	SCONJ
issue-330	63	4	depending	depend	VERB
issue-330	63	5	on	on	ADP
issue-330	63	6	the	the	DET
issue-330	63	7	role	role	NOUN
issue-330	63	8	and	and	CCONJ
issue-330	63	9	functions	function	NOUN
issue-330	63	10	,	,	PUNCT
issue-330	63	11	it	it	PRON
issue-330	63	12	is	be	AUX
issue-330	63	13	worthwhile	worthwhile	ADJ
issue-330	63	14	to	to	PART
issue-330	63	15	distinguish	distinguish	VERB
issue-330	63	16	three	three	NUM
issue-330	63	17	groups	group	NOUN
issue-330	63	18	of	of	ADP
issue-330	63	19	bodies	body	NOUN
issue-330	63	20	that	that	PRON
issue-330	63	21	carry	carry	VERB
issue-330	63	22	out	out	ADP
issue-330	63	23	budget	budget	NOUN
issue-330	63	24	management	management	NOUN
issue-330	63	25	(	(	PUNCT
issue-330	63	26	figure	figure	NOUN
issue-330	63	27	2	2	NUM
issue-330	63	28	):	):	PUNCT
issue-330	63	29	representative	representative	NOUN
issue-330	63	30	;	;	PUNCT
issue-330	63	31	national	national	ADJ
issue-330	63	32	;	;	PUNCT
issue-330	63	33	operational	operational	ADJ
issue-330	63	34	management	management	NOUN
issue-330	63	35	bodies	body	NOUN
issue-330	63	36	.	.	PUNCT
issue-330	64	1	to	to	ADP
issue-330	64	2	date	date	NOUN
issue-330	64	3	,	,	PUNCT
issue-330	64	4	each	each	DET
issue-330	64	5	management	management	NOUN
issue-330	64	6	system	system	NOUN
issue-330	64	7	,	,	PUNCT
issue-330	64	8	including	include	VERB
issue-330	64	9	the	the	DET
issue-330	64	10	budget	budget	NOUN
issue-330	64	11	one	one	NOUN
issue-330	64	12	,	,	PUNCT
issue-330	64	13	consists	consist	VERB
issue-330	64	14	of	of	ADP
issue-330	64	15	two	two	NUM
issue-330	64	16	interrelated	interrelated	ADJ
issue-330	64	17	parts	part	NOUN
issue-330	64	18	–	–	PUNCT
issue-330	64	19	the	the	DET
issue-330	64	20	object	object	NOUN
issue-330	64	21	and	and	CCONJ
issue-330	64	22	the	the	DET
issue-330	64	23	subject	subject	NOUN
issue-330	64	24	of	of	ADP
issue-330	64	25	management	management	NOUN
issue-330	64	26	.	.	PUNCT
issue-330	65	1	the	the	DET
issue-330	65	2	object	object	NOUN
issue-330	65	3	of	of	ADP
issue-330	65	4	budget	budget	NOUN
issue-330	65	5	management	management	NOUN
issue-330	65	6	is	be	AUX
issue-330	65	7	the	the	DET
issue-330	65	8	state	state	NOUN
issue-330	65	9	and	and	CCONJ
issue-330	65	10	local	local	ADJ
issue-330	65	11	budgets	budget	NOUN
issue-330	65	12	,	,	PUNCT
issue-330	65	13	and	and	CCONJ
issue-330	65	14	the	the	DET
issue-330	65	15	subject	subject	NOUN
issue-330	65	16	–	–	PUNCT
issue-330	65	17	the	the	DET
issue-330	65	18	system	system	NOUN
issue-330	65	19	of	of	ADP
issue-330	65	20	representative	representative	NOUN
issue-330	65	21	,	,	PUNCT
issue-330	65	22	legislative	legislative	ADJ
issue-330	65	23	,	,	PUNCT
issue-330	65	24	and	and	CCONJ
issue-330	65	25	executive	executive	ADJ
issue-330	65	26	authorities	authority	NOUN
issue-330	65	27	,	,	PUNCT
issue-330	65	28	which	which	PRON
issue-330	65	29	are	be	AUX
issue-330	65	30	endowed	endow	VERB
issue-330	65	31	with	with	ADP
issue-330	65	32	the	the	DET
issue-330	65	33	respective	respective	ADJ
issue-330	65	34	rights	right	NOUN
issue-330	65	35	and	and	CCONJ
issue-330	65	36	powers	power	NOUN
issue-330	65	37	in	in	ADP
issue-330	65	38	the	the	DET
issue-330	65	39	field	field	NOUN
issue-330	65	40	of	of	ADP
issue-330	65	41	budget	budget	NOUN
issue-330	65	42	process	process	NOUN
issue-330	65	43	management	management	NOUN
issue-330	65	44	.	.	PUNCT
issue-330	66	1	each	each	DET
issue-330	66	2	part	part	NOUN
issue-330	66	3	plays	play	VERB
issue-330	66	4	an	an	DET
issue-330	66	5	extremely	extremely	ADV
issue-330	66	6	important	important	ADJ
issue-330	66	7	role	role	NOUN
issue-330	66	8	.	.	PUNCT
issue-330	67	1	without	without	ADP
issue-330	67	2	an	an	DET
issue-330	67	3	object	object	NOUN
issue-330	67	4	,	,	PUNCT
issue-330	67	5	the	the	DET
issue-330	67	6	process	process	NOUN
issue-330	67	7	of	of	ADP
issue-330	67	8	managing	manage	VERB
issue-330	67	9	financial	financial	ADJ
issue-330	67	10	resources	resource	NOUN
issue-330	67	11	in	in	ADP
issue-330	67	12	the	the	DET
issue-330	67	13	budget	budget	NOUN
issue-330	67	14	sphere	sphere	NOUN
issue-330	67	15	is	be	AUX
issue-330	67	16	impossible	impossible	ADJ
issue-330	67	17	.	.	PUNCT
issue-330	68	1	and	and	CCONJ
issue-330	68	2	the	the	DET
issue-330	68	3	activity	activity	NOUN
issue-330	68	4	of	of	ADP
issue-330	68	5	subjects	subject	NOUN
issue-330	68	6	of	of	ADP
issue-330	68	7	management	management	NOUN
issue-330	68	8	determines	determine	VERB
issue-330	68	9	the	the	DET
issue-330	68	10	quality	quality	NOUN
issue-330	68	11	and	and	CCONJ
issue-330	68	12	effectiveness	effectiveness	NOUN
issue-330	68	13	of	of	ADP
issue-330	68	14	budget	budget	NOUN
issue-330	68	15	management	management	NOUN
issue-330	68	16	.	.	PUNCT
issue-330	69	1	management	management	NOUN
issue-330	69	2	of	of	ADP
issue-330	69	3	public	public	ADJ
issue-330	69	4	finances	finance	NOUN
issue-330	69	5	is	be	AUX
issue-330	69	6	not	not	PART
issue-330	69	7	an	an	DET
issue-330	69	8	end	end	NOUN
issue-330	69	9	in	in	ADP
issue-330	69	10	itself	itself	PRON
issue-330	69	11	but	but	CCONJ
issue-330	69	12	serves	serve	VERB
issue-330	69	13	as	as	ADP
issue-330	69	14	a	a	DET
issue-330	69	15	mandatory	mandatory	ADJ
issue-330	69	16	element	element	NOUN
issue-330	69	17	of	of	ADP
issue-330	69	18	the	the	DET
issue-330	69	19	regulatory	regulatory	ADJ
issue-330	69	20	system	system	NOUN
issue-330	69	21	,	,	PUNCT
issue-330	69	22	the	the	DET
issue-330	69	23	purpose	purpose	NOUN
issue-330	69	24	of	of	ADP
issue-330	69	25	which	which	PRON
issue-330	69	26	is	be	AUX
issue-330	69	27	to	to	PART
issue-330	69	28	identify	identify	VERB
issue-330	69	29	in	in	ADP
issue-330	69	30	a	a	DET
issue-330	69	31	timely	timely	ADJ
issue-330	69	32	manner	manner	NOUN
issue-330	69	33	deviations	deviation	NOUN
issue-330	69	34	from	from	ADP
issue-330	69	35	accepted	accept	VERB
issue-330	69	36	standards	standard	NOUN
issue-330	69	37	,	,	PUNCT
issue-330	69	38	violations	violation	NOUN
issue-330	69	39	of	of	ADP
issue-330	69	40	the	the	DET
issue-330	69	41	principles	principle	NOUN
issue-330	69	42	of	of	ADP
issue-330	69	43	legality	legality	NOUN
issue-330	69	44	,	,	PUNCT
issue-330	69	45	efficiency	efficiency	NOUN
issue-330	69	46	,	,	PUNCT
issue-330	69	47	expediency	expediency	NOUN
issue-330	69	48	,	,	PUNCT
issue-330	69	49	which	which	PRON
issue-330	69	50	would	would	AUX
issue-330	69	51	allow	allow	VERB
issue-330	69	52	to	to	PART
issue-330	69	53	make	make	VERB
issue-330	69	54	appropriate	appropriate	ADJ
issue-330	69	55	corrections	correction	NOUN
issue-330	69	56	on	on	ADP
issue-330	69	57	a	a	DET
issue-330	69	58	case	case	NOUN
issue-330	69	59	-	-	PUNCT
issue-330	69	60	by	by	ADP
issue-330	69	61	-	-	PUNCT
issue-330	69	62	case	case	NOUN
issue-330	69	63	basis	basis	NOUN
issue-330	69	64	,	,	PUNCT
issue-330	69	65	strengthen	strengthen	VERB
issue-330	69	66	the	the	DET
issue-330	69	67	responsibility	responsibility	NOUN
issue-330	69	68	of	of	ADP
issue-330	69	69	authorized	authorized	ADJ
issue-330	69	70	persons	person	NOUN
issue-330	69	71	,	,	PUNCT
issue-330	69	72	get	get	VERB
issue-330	69	73	damages	damage	NOUN
issue-330	69	74	and	and	CCONJ
issue-330	69	75	prevent	prevent	VERB
issue-330	69	76	or	or	CCONJ
issue-330	69	77	,	,	PUNCT
issue-330	69	78	at	at	ADP
issue-330	69	79	least	least	ADJ
issue-330	69	80	,	,	PUNCT
issue-330	69	81	complicate	complicate	VERB
issue-330	69	82	the	the	DET
issue-330	69	83	recurrence	recurrence	NOUN
issue-330	69	84	of	of	ADP
issue-330	69	85	detected	detect	VERB
issue-330	69	86	violations	violation	NOUN
issue-330	69	87	in	in	ADP
issue-330	69	88	the	the	DET
issue-330	69	89	future	future	NOUN
issue-330	69	90	(	(	PUNCT
issue-330	69	91	khomutenko	khomutenko	PROPN
issue-330	69	92	,	,	PUNCT
issue-330	69	93	baranova	baranova	PROPN
issue-330	69	94	,	,	PUNCT
issue-330	69	95	dubovyk	dubovyk	NOUN
issue-330	69	96	,	,	PUNCT
issue-330	69	97	2014	2014	NUM
issue-330	69	98	)	)	PUNCT
issue-330	69	99	.	.	PUNCT
issue-330	70	1	3	3	X
issue-330	70	2	.	.	NOUN
issue-330	70	3	results	result	NOUN
issue-330	70	4	and	and	CCONJ
issue-330	70	5	discussion	discussion	NOUN
issue-330	70	6	on	on	ADP
issue-330	70	7	the	the	DET
issue-330	70	8	basis	basis	NOUN
issue-330	70	9	of	of	ADP
issue-330	70	10	the	the	DET
issue-330	70	11	generalization	generalization	NOUN
issue-330	70	12	of	of	ADP
issue-330	70	13	the	the	DET
issue-330	70	14	above	above	ADJ
issue-330	70	15	definitions	definition	NOUN
issue-330	70	16	,	,	PUNCT
issue-330	70	17	it	it	PRON
issue-330	70	18	is	be	AUX
issue-330	70	19	possible	possible	ADJ
issue-330	70	20	to	to	PART
issue-330	70	21	propose	propose	VERB
issue-330	70	22	definitions	definition	NOUN
issue-330	70	23	of	of	ADP
issue-330	70	24	budgetary	budgetary	ADJ
issue-330	70	25	management	management	NOUN
issue-330	70	26	as	as	ADP
issue-330	70	27	a	a	DET
issue-330	70	28	system	system	NOUN
issue-330	70	29	for	for	ADP
issue-330	70	30	the	the	DET
issue-330	70	31	development	development	NOUN
issue-330	70	32	and	and	CCONJ
issue-330	70	33	implementation	implementation	NOUN
issue-330	70	34	of	of	ADP
issue-330	70	35	managerial	managerial	ADJ
issue-330	70	36	decisions	decision	NOUN
issue-330	70	37	in	in	ADP
issue-330	70	38	the	the	DET
issue-330	70	39	process	process	NOUN
issue-330	70	40	of	of	ADP
issue-330	70	41	formation	formation	NOUN
issue-330	70	42	and	and	CCONJ
issue-330	70	43	use	use	NOUN
issue-330	70	44	of	of	ADP
issue-330	70	45	centralized	centralized	ADJ
issue-330	70	46	cash	cash	NOUN
issue-330	70	47	resources	resource	NOUN
issue-330	70	48	(	(	PUNCT
issue-330	70	49	funds	fund	NOUN
issue-330	70	50	)	)	PUNCT
issue-330	70	51	of	of	ADP
issue-330	70	52	the	the	DET
issue-330	70	53	state	state	NOUN
issue-330	70	54	and	and	CCONJ
issue-330	70	55	its	its	PRON
issue-330	70	56	territorial	territorial	ADJ
issue-330	70	57	and	and	CCONJ
issue-330	70	58	administrative	administrative	ADJ
issue-330	70	59	units	unit	NOUN
issue-330	70	60	.	.	PUNCT
issue-330	71	1	budget	budget	NOUN
issue-330	71	2	management	management	NOUN
issue-330	71	3	includes	include	VERB
issue-330	71	4	budget	budget	NOUN
issue-330	71	5	forecasting	forecasting	NOUN
issue-330	71	6	,	,	PUNCT
issue-330	71	7	planning	planning	NOUN
issue-330	71	8	,	,	PUNCT
issue-330	71	9	justification	justification	NOUN
issue-330	71	10	of	of	ADP
issue-330	71	11	the	the	DET
issue-330	71	12	draft	draft	NOUN
issue-330	71	13	budget	budget	NOUN
issue-330	71	14	of	of	ADP
issue-330	71	15	different	different	ADJ
issue-330	71	16	levels	level	NOUN
issue-330	71	17	,	,	PUNCT
issue-330	71	18	consideration	consideration	NOUN
issue-330	71	19	of	of	ADP
issue-330	71	20	submitted	submit	VERB
issue-330	71	21	projects	project	NOUN
issue-330	71	22	,	,	PUNCT
issue-330	71	23	their	their	PRON
issue-330	71	24	revision	revision	NOUN
issue-330	71	25	,	,	PUNCT
issue-330	71	26	approval	approval	NOUN
issue-330	71	27	,	,	PUNCT
issue-330	71	28	amendments	amendment	NOUN
issue-330	71	29	to	to	ADP
issue-330	71	30	approved	approve	VERB
issue-330	71	31	budgets	budget	NOUN
issue-330	71	32	,	,	PUNCT
issue-330	71	33	budget	budget	NOUN
issue-330	71	34	execution	execution	NOUN
issue-330	71	35	,	,	PUNCT
issue-330	71	36	monitoring	monitoring	NOUN
issue-330	71	37	,	,	PUNCT
issue-330	71	38	analysis	analysis	NOUN
issue-330	71	39	,	,	PUNCT
issue-330	71	40	reporting	reporting	NOUN
issue-330	71	41	.	.	PUNCT
issue-330	72	1	in	in	ADP
issue-330	72	2	the	the	DET
issue-330	72	3	process	process	NOUN
issue-330	72	4	of	of	ADP
issue-330	72	5	budget	budget	NOUN
issue-330	72	6	management	management	NOUN
issue-330	72	7	,	,	PUNCT
issue-330	72	8	there	there	PRON
issue-330	72	9	is	be	VERB
issue-330	72	10	formation	formation	NOUN
issue-330	72	11	(	(	PUNCT
issue-330	72	12	design	design	NOUN
issue-330	72	13	,	,	PUNCT
issue-330	72	14	review	review	NOUN
issue-330	72	15	,	,	PUNCT
issue-330	72	16	and	and	CCONJ
issue-330	72	17	approval	approval	NOUN
issue-330	72	18	)	)	PUNCT
issue-330	72	19	and	and	CCONJ
issue-330	72	20	budget	budget	NOUN
issue-330	72	21	execution	execution	NOUN
issue-330	72	22	,	,	PUNCT
issue-330	72	23	control	control	NOUN
issue-330	72	24	of	of	ADP
issue-330	72	25	budget	budget	NOUN
issue-330	72	26	discipline	discipline	NOUN
issue-330	72	27	,	,	PUNCT
issue-330	72	28	as	as	ADV
issue-330	72	29	well	well	ADV
issue-330	72	30	as	as	ADP
issue-330	72	31	preparation	preparation	NOUN
issue-330	72	32	,	,	PUNCT
issue-330	72	33	consideration	consideration	NOUN
issue-330	72	34	,	,	PUNCT
issue-330	72	35	and	and	CCONJ
issue-330	72	36	approval	approval	NOUN
issue-330	72	37	of	of	ADP
issue-330	72	38	the	the	DET
issue-330	72	39	report	report	NOUN
issue-330	72	40	on	on	ADP
issue-330	72	41	execution	execution	NOUN
issue-330	72	42	.	.	PUNCT
issue-330	73	1	it	it	PRON
issue-330	73	2	is	be	AUX
issue-330	73	3	important	important	ADJ
issue-330	73	4	to	to	PART
issue-330	73	5	understand	understand	VERB
issue-330	73	6	that	that	SCONJ
issue-330	73	7	the	the	DET
issue-330	73	8	budget	budget	NOUN
issue-330	73	9	,	,	PUNCT
issue-330	73	10	as	as	ADP
issue-330	73	11	the	the	DET
issue-330	73	12	main	main	ADJ
issue-330	73	13	financial	financial	ADJ
issue-330	73	14	document	document	NOUN
issue-330	73	15	of	of	ADP
issue-330	73	16	the	the	DET
issue-330	73	17	state	state	NOUN
issue-330	73	18	or	or	CCONJ
issue-330	73	19	a	a	DET
issue-330	73	20	certain	certain	ADJ
issue-330	73	21	territorial	territorial	ADJ
issue-330	73	22	entity	entity	NOUN
issue-330	73	23	,	,	PUNCT
issue-330	73	24	must	must	AUX
issue-330	73	25	meet	meet	VERB
issue-330	73	26	certain	certain	ADJ
issue-330	73	27	criteria	criterion	NOUN
issue-330	73	28	(	(	PUNCT
issue-330	73	29	that	that	PRON
issue-330	73	30	is	is	ADV
issue-330	73	31	,	,	PUNCT
issue-330	73	32	contain	contain	VERB
issue-330	73	33	legally	legally	ADV
issue-330	73	34	established	establish	VERB
issue-330	73	35	parameters	parameter	NOUN
issue-330	73	36	)	)	PUNCT
issue-330	73	37	.	.	PUNCT
issue-330	74	1	l.i	l.i	PROPN
issue-330	74	2	.	.	PROPN
issue-330	74	3	didkivska	didkivska	PROPN
issue-330	74	4	and	and	CCONJ
issue-330	74	5	l.s	l.s	PROPN
issue-330	74	6	.	.	PROPN
issue-330	74	7	holovko	holovko	PROPN
issue-330	74	8	determine	determine	VERB
issue-330	74	9	the	the	DET
issue-330	74	10	following	follow	VERB
issue-330	74	11	main	main	ADJ
issue-330	74	12	parameters	parameter	NOUN
issue-330	74	13	of	of	ADP
issue-330	74	14	the	the	DET
issue-330	74	15	budget	budget	NOUN
issue-330	74	16	:	:	PUNCT
issue-330	74	17	absolute	absolute	ADJ
issue-330	74	18	size	size	NOUN
issue-330	74	19	;	;	PUNCT
issue-330	74	20	the	the	DET
issue-330	74	21	share	share	NOUN
issue-330	74	22	of	of	ADP
issue-330	74	23	gdp	gdp	NOUN
issue-330	74	24	reallocated	reallocate	VERB
issue-330	74	25	through	through	ADP
issue-330	74	26	the	the	DET
issue-330	74	27	budget	budget	NOUN
issue-330	74	28	;	;	PUNCT
issue-330	74	29	volume	volume	NOUN
issue-330	74	30	and	and	CCONJ
issue-330	74	31	structure	structure	NOUN
issue-330	74	32	of	of	ADP
issue-330	74	33	funding	funding	NOUN
issue-330	74	34	sources	source	NOUN
issue-330	74	35	;	;	PUNCT
issue-330	74	36	volume	volume	NOUN
issue-330	74	37	and	and	CCONJ
issue-330	74	38	structure	structure	NOUN
issue-330	74	39	of	of	ADP
issue-330	74	40	budget	budget	NOUN
issue-330	74	41	expenditures	expenditure	NOUN
issue-330	74	42	;	;	PUNCT
issue-330	74	43	the	the	DET
issue-330	74	44	ratio	ratio	NOUN
issue-330	74	45	of	of	ADP
issue-330	74	46	revenues	revenue	NOUN
issue-330	74	47	and	and	CCONJ
issue-330	74	48	expenditures	expenditure	NOUN
issue-330	74	49	of	of	ADP
issue-330	74	50	the	the	DET
issue-330	74	51	state	state	NOUN
issue-330	74	52	(	(	PUNCT
issue-330	74	53	kovalchuk	kovalchuk	PROPN
issue-330	74	54	,	,	PUNCT
issue-330	74	55	kozenkov	kozenkov	PROPN
issue-330	74	56	,	,	PUNCT
issue-330	74	57	kozenkova	kozenkova	PROPN
issue-330	74	58	,	,	PUNCT
issue-330	74	59	yakubova	yakubova	PROPN
issue-330	74	60	,	,	PUNCT
issue-330	74	61	2011	2011	NUM
issue-330	74	62	)	)	PUNCT
issue-330	74	63	.	.	PUNCT
issue-330	75	1	it	it	PRON
issue-330	75	2	should	should	AUX
issue-330	75	3	be	be	AUX
issue-330	75	4	noted	note	VERB
issue-330	75	5	that	that	SCONJ
issue-330	75	6	the	the	DET
issue-330	75	7	budget	budget	NOUN
issue-330	75	8	is	be	AUX
issue-330	75	9	a	a	DET
issue-330	75	10	lever	lever	NOUN
issue-330	75	11	of	of	ADP
issue-330	75	12	the	the	DET
issue-330	75	13	influence	influence	NOUN
issue-330	75	14	of	of	ADP
issue-330	75	15	the	the	DET
issue-330	75	16	state	state	NOUN
issue-330	75	17	on	on	ADP
issue-330	75	18	various	various	ADJ
issue-330	75	19	aspects	aspect	NOUN
issue-330	75	20	of	of	ADP
issue-330	75	21	the	the	DET
issue-330	75	22	economic	economic	ADJ
issue-330	75	23	life	life	NOUN
issue-330	75	24	of	of	ADP
issue-330	75	25	society	society	NOUN
issue-330	75	26	,	,	PUNCT
issue-330	75	27	that	that	ADV
issue-330	75	28	is	is	ADV
issue-330	75	29	,	,	PUNCT
issue-330	75	30	it	it	PRON
issue-330	75	31	acts	act	VERB
issue-330	75	32	as	as	ADP
issue-330	75	33	a	a	DET
issue-330	75	34	means	means	NOUN
issue-330	75	35	of	of	ADP
issue-330	75	36	economic	economic	ADJ
issue-330	75	37	regulation	regulation	NOUN
issue-330	75	38	.	.	PUNCT
issue-330	76	1	with	with	ADP
issue-330	76	2	the	the	DET
issue-330	76	3	help	help	NOUN
issue-330	76	4	of	of	ADP
issue-330	76	5	budgetary	budgetary	ADJ
issue-330	76	6	levers	lever	NOUN
issue-330	76	7	,	,	PUNCT
issue-330	76	8	the	the	DET
issue-330	76	9	income	income	NOUN
issue-330	76	10	of	of	ADP
issue-330	76	11	the	the	DET
issue-330	76	12	population	population	NOUN
issue-330	76	13	and	and	CCONJ
issue-330	76	14	the	the	DET
issue-330	76	15	corporate	corporate	ADJ
issue-330	76	16	sector	sector	NOUN
issue-330	76	17	,	,	PUNCT
issue-330	76	18	inflation	inflation	NOUN
issue-330	76	19	,	,	PUNCT
issue-330	76	20	employment	employment	NOUN
issue-330	76	21	,	,	PUNCT
issue-330	76	22	and	and	CCONJ
issue-330	76	23	consumer	consumer	NOUN
issue-330	76	24	activity	activity	NOUN
issue-330	76	25	can	can	AUX
issue-330	76	26	be	be	AUX
issue-330	76	27	regulated	regulate	VERB
issue-330	76	28	.	.	PUNCT
issue-330	77	1	experts	expert	NOUN
issue-330	77	2	point	point	VERB
issue-330	77	3	to	to	ADP
issue-330	77	4	significant	significant	ADJ
issue-330	77	5	budget	budget	NOUN
issue-330	77	6	opportunities	opportunity	NOUN
issue-330	77	7	in	in	ADP
issue-330	77	8	implementing	implement	VERB
issue-330	77	9	state	state	NOUN
issue-330	77	10	investment	investment	NOUN
issue-330	77	11	and	and	CCONJ
issue-330	77	12	innovation	innovation	NOUN
issue-330	77	13	-	-	PUNCT
issue-330	77	14	technology	technology	NOUN
issue-330	77	15	policy	policy	NOUN
issue-330	77	16	.	.	PUNCT
issue-330	78	1	in	in	ADP
issue-330	78	2	a	a	DET
issue-330	78	3	modern	modern	ADJ
issue-330	78	4	economy	economy	NOUN
issue-330	78	5	,	,	PUNCT
issue-330	78	6	the	the	DET
issue-330	78	7	budget	budget	NOUN
issue-330	78	8	is	be	AUX
issue-330	78	9	one	one	NUM
issue-330	78	10	of	of	ADP
issue-330	78	11	the	the	DET
issue-330	78	12	main	main	ADJ
issue-330	78	13	instruments	instrument	NOUN
issue-330	78	14	of	of	ADP
issue-330	78	15	the	the	DET
issue-330	78	16	state	state	NOUN
issue-330	78	17	apparatus	apparatus	NOUN
issue-330	78	18	for	for	ADP
issue-330	78	19	the	the	DET
issue-330	78	20	conduct	conduct	NOUN
issue-330	78	21	of	of	ADP
issue-330	78	22	state	state	NOUN
issue-330	78	23	policy	policy	NOUN
issue-330	78	24	(	(	PUNCT
issue-330	78	25	primarily	primarily	ADV
issue-330	78	26	in	in	ADP
issue-330	78	27	the	the	DET
issue-330	78	28	socio	socio	NOUN
issue-330	78	29	-	-	PUNCT
issue-330	78	30	economic	economic	ADJ
issue-330	78	31	sphere	sphere	NOUN
issue-330	78	32	)	)	PUNCT
issue-330	78	33	.	.	PUNCT
issue-330	79	1	thereat	thereat	NOUN
issue-330	79	2	,	,	PUNCT
issue-330	79	3	the	the	DET
issue-330	79	4	following	follow	VERB
issue-330	79	5	levers	lever	NOUN
issue-330	79	6	of	of	ADP
issue-330	79	7	fiscal	fiscal	ADJ
issue-330	79	8	policy	policy	NOUN
issue-330	79	9	are	be	AUX
issue-330	79	10	used	use	VERB
issue-330	79	11	:	:	PUNCT
issue-330	79	12	taxes	taxis	NOUN
issue-330	79	13	,	,	PUNCT
issue-330	79	14	fees	fee	NOUN
issue-330	79	15	,	,	PUNCT
issue-330	79	16	expenditures	expenditure	NOUN
issue-330	79	17	financing	financing	NOUN
issue-330	79	18	,	,	PUNCT
issue-330	79	19	budget	budget	NOUN
issue-330	79	20	deficits	deficit	NOUN
issue-330	79	21	,	,	PUNCT
issue-330	79	22	budget	budget	NOUN
issue-330	79	23	debt	debt	NOUN
issue-330	79	24	,	,	PUNCT
issue-330	79	25	etc	etc	X
issue-330	79	26	.	.	X
issue-330	80	1	the	the	DET
issue-330	80	2	process	process	NOUN
issue-330	80	3	of	of	ADP
issue-330	80	4	forming	form	VERB
issue-330	80	5	budget	budget	NOUN
issue-330	80	6	revenues	revenue	NOUN
issue-330	80	7	and	and	CCONJ
issue-330	80	8	expenditures	expenditure	NOUN
issue-330	80	9	is	be	AUX
issue-330	80	10	inextricably	inextricably	ADV
issue-330	80	11	linked	link	VERB
issue-330	80	12	with	with	ADP
issue-330	80	13	the	the	DET
issue-330	80	14	main	main	ADJ
issue-330	80	15	results	result	NOUN
issue-330	80	16	of	of	ADP
issue-330	80	17	the	the	DET
issue-330	80	18	economic	economic	ADJ
issue-330	80	19	development	development	NOUN
issue-330	80	20	of	of	ADP
issue-330	80	21	the	the	DET
issue-330	80	22	state	state	NOUN
issue-330	80	23	or	or	CCONJ
issue-330	80	24	its	its	PRON
issue-330	80	25	regions	region	NOUN
issue-330	80	26	,	,	PUNCT
issue-330	80	27	as	as	ADV
issue-330	80	28	well	well	ADV
issue-330	80	29	as	as	ADP
issue-330	80	30	subjects	subject	NOUN
issue-330	80	31	of	of	ADP
issue-330	80	32	budget	budget	NOUN
issue-330	80	33	legal	legal	ADJ
issue-330	80	34	relations	relation	NOUN
issue-330	80	35	–	–	PUNCT
issue-330	80	36	taxpayers	taxpayer	NOUN
issue-330	80	37	,	,	PUNCT
issue-330	80	38	managers	manager	NOUN
issue-330	80	39	of	of	ADP
issue-330	80	40	budget	budget	NOUN
issue-330	80	41	funds	fund	NOUN
issue-330	80	42	,	,	PUNCT
issue-330	80	43	etc	etc	X
issue-330	80	44	.	.	X
issue-330	80	45	organization	organization	NOUN
issue-330	80	46	of	of	ADP
issue-330	80	47	budget	budget	NOUN
issue-330	80	48	management	management	NOUN
issue-330	80	49	in	in	ADP
issue-330	80	50	the	the	DET
issue-330	80	51	country	country	NOUN
issue-330	80	52	depends	depend	VERB
issue-330	80	53	on	on	ADP
issue-330	80	54	many	many	ADJ
issue-330	80	55	factors	factor	NOUN
issue-330	80	56	:	:	PUNCT
issue-330	80	57	political	political	ADJ
issue-330	80	58	structure	structure	NOUN
issue-330	80	59	,	,	PUNCT
issue-330	80	60	management	management	NOUN
issue-330	80	61	traditions	tradition	NOUN
issue-330	80	62	,	,	PUNCT
issue-330	80	63	peculiarities	peculiarity	NOUN
issue-330	80	64	of	of	ADP
issue-330	80	65	economic	economic	ADJ
issue-330	80	66	and	and	CCONJ
issue-330	80	67	financial	financial	ADJ
issue-330	80	68	development	development	NOUN
issue-330	80	69	,	,	PUNCT
issue-330	80	70	chosen	choose	VERB
issue-330	80	71	fiscal	fiscal	ADJ
issue-330	80	72	policy	policy	NOUN
issue-330	80	73	,	,	PUNCT
issue-330	80	74	etc	etc	X
issue-330	80	75	.	.	X
issue-330	81	1	before	before	ADP
issue-330	81	2	science	science	NOUN
issue-330	81	3	,	,	PUNCT
issue-330	81	4	the	the	DET
issue-330	81	5	question	question	NOUN
issue-330	81	6	arose	arise	VERB
issue-330	81	7	about	about	ADP
issue-330	81	8	the	the	DET
issue-330	81	9	generalization	generalization	NOUN
issue-330	81	10	of	of	ADP
issue-330	81	11	budget	budget	NOUN
issue-330	81	12	management	management	NOUN
issue-330	81	13	models	model	NOUN
issue-330	81	14	,	,	PUNCT
issue-330	81	15	which	which	PRON
issue-330	81	16	should	should	AUX
issue-330	81	17	be	be	AUX
issue-330	81	18	based	base	VERB
issue-330	81	19	on	on	ADP
issue-330	81	20	certain	certain	ADJ
issue-330	81	21	general	general	ADJ
issue-330	81	22	principles	principle	NOUN
issue-330	81	23	.	.	PUNCT
issue-330	82	1	“	"	PUNCT
issue-330	82	2	the	the	DET
issue-330	82	3	ideal	ideal	ADJ
issue-330	82	4	model	model	NOUN
issue-330	82	5	of	of	ADP
issue-330	82	6	fiscal	fiscal	ADJ
issue-330	82	7	management	management	NOUN
issue-330	82	8	,	,	PUNCT
issue-330	82	9	–	–	PUNCT
issue-330	82	10	as	as	ADV
issue-330	82	11	rightly	rightly	ADV
issue-330	82	12	stated	state	VERB
issue-330	82	13	,	,	PUNCT
issue-330	82	14	–	–	PUNCT
issue-330	82	15	presupposes	presuppose	VERB
issue-330	82	16	compliance	compliance	NOUN
issue-330	82	17	with	with	ADP
issue-330	82	18	the	the	DET
issue-330	82	19	rules	rule	NOUN
issue-330	82	20	for	for	ADP
issue-330	82	21	the	the	DET
issue-330	82	22	formation	formation	NOUN
issue-330	82	23	and	and	CCONJ
issue-330	82	24	implementation	implementation	NOUN
issue-330	82	25	of	of	ADP
issue-330	82	26	the	the	DET
issue-330	82	27	budget	budget	NOUN
issue-330	82	28	on	on	ADP
issue-330	82	29	the	the	DET
issue-330	82	30	basis	basis	NOUN
issue-330	82	31	of	of	ADP
issue-330	82	32	commonly	commonly	ADV
issue-330	82	33	accepted	accept	VERB
issue-330	82	34	principles	principle	NOUN
issue-330	82	35	that	that	PRON
issue-330	82	36	are	be	AUX
issue-330	82	37	in	in	ADP
issue-330	82	38	line	line	NOUN
issue-330	82	39	with	with	ADP
issue-330	82	40	the	the	DET
issue-330	82	41	values	value	NOUN
issue-330	82	42	of	of	ADP
issue-330	82	43	a	a	DET
issue-330	82	44	democratic	democratic	ADJ
issue-330	82	45	and	and	CCONJ
issue-330	82	46	ruleof	ruleof	ADJ
issue-330	82	47	-	-	PUNCT
issue-330	82	48	law	law	NOUN
issue-330	82	49	state	state	NOUN
issue-330	82	50	,	,	PUNCT
issue-330	82	51	civil	civil	ADJ
issue-330	82	52	society	society	NOUN
issue-330	82	53	,	,	PUNCT
issue-330	82	54	market	market	NOUN
issue-330	82	55	economy	economy	NOUN
issue-330	82	56	(	(	PUNCT
issue-330	82	57	boyarko	boyarko	PROPN
issue-330	82	58	,	,	PUNCT
issue-330	82	59	dekhtyar	dekhtyar	NOUN
issue-330	82	60	,	,	PUNCT
issue-330	82	61	deyneka	deyneka	NOUN
issue-330	82	62	,	,	PUNCT
issue-330	82	63	2012	2012	NUM
issue-330	82	64	)	)	PUNCT
issue-330	82	65	.	.	PUNCT
issue-330	83	1	these	these	DET
issue-330	83	2	principles	principle	NOUN
issue-330	83	3	,	,	PUNCT
issue-330	83	4	formed	form	VERB
issue-330	83	5	in	in	ADP
issue-330	83	6	the	the	DET
issue-330	83	7	course	course	NOUN
issue-330	83	8	of	of	ADP
issue-330	83	9	the	the	DET
issue-330	83	10	evolution	evolution	NOUN
issue-330	83	11	of	of	ADP
issue-330	83	12	financial	financial	ADJ
issue-330	83	13	theory	theory	NOUN
issue-330	83	14	and	and	CCONJ
issue-330	83	15	practice	practice	NOUN
issue-330	83	16	,	,	PUNCT
issue-330	83	17	as	as	ADP
issue-330	83	18	the	the	DET
issue-330	83	19	basis	basis	NOUN
issue-330	83	20	for	for	ADP
issue-330	83	21	the	the	DET
issue-330	83	22	construction	construction	NOUN
issue-330	83	23	of	of	ADP
issue-330	83	24	the	the	DET
issue-330	83	25	budget	budget	NOUN
issue-330	83	26	and	and	CCONJ
issue-330	83	27	the	the	DET
issue-330	83	28	organization	organization	NOUN
issue-330	83	29	of	of	ADP
issue-330	83	30	the	the	DET
issue-330	83	31	budget	budget	NOUN
issue-330	83	32	process	process	NOUN
issue-330	83	33	,	,	PUNCT
issue-330	83	34	include	include	VERB
issue-330	83	35	the	the	DET
issue-330	83	36	completeness	completeness	NOUN
issue-330	83	37	,	,	PUNCT
issue-330	83	38	unity	unity	NOUN
issue-330	83	39	,	,	PUNCT
issue-330	83	40	and	and	CCONJ
issue-330	83	41	periodicity	periodicity	NOUN
issue-330	83	42	of	of	ADP
issue-330	83	43	the	the	DET
issue-330	83	44	budget	budget	NOUN
issue-330	83	45	,	,	PUNCT
issue-330	83	46	its	its	PRON
issue-330	83	47	reality	reality	NOUN
issue-330	83	48	,	,	PUNCT
issue-330	83	49	transparency	transparency	NOUN
issue-330	83	50	,	,	PUNCT
issue-330	83	51	and	and	CCONJ
issue-330	83	52	openness	openness	NOUN
issue-330	83	53	”	"	PUNCT
issue-330	83	54	(	(	PUNCT
issue-330	83	55	demyanyuk	demyanyuk	NOUN
issue-330	83	56	,	,	PUNCT
issue-330	83	57	2009	2009	NUM
issue-330	83	58	)	)	PUNCT
issue-330	83	59	.	.	PUNCT
issue-330	84	1	it	it	PRON
issue-330	84	2	is	be	AUX
issue-330	84	3	clear	clear	ADJ
issue-330	84	4	that	that	SCONJ
issue-330	84	5	these	these	DET
issue-330	84	6	principles	principle	NOUN
issue-330	84	7	can	can	AUX
issue-330	84	8	(	(	PUNCT
issue-330	84	9	and	and	CCONJ
issue-330	84	10	should	should	AUX
issue-330	84	11	)	)	PUNCT
issue-330	84	12	be	be	AUX
issue-330	84	13	implemented	implement	VERB
issue-330	84	14	precisely	precisely	ADV
issue-330	84	15	in	in	ADP
issue-330	84	16	the	the	DET
issue-330	84	17	process	process	NOUN
issue-330	84	18	of	of	ADP
issue-330	84	19	budget	budget	NOUN
issue-330	84	20	management	management	NOUN
issue-330	84	21	,	,	PUNCT
issue-330	84	22	that	that	ADV
issue-330	84	23	is	is	ADV
issue-330	84	24	,	,	PUNCT
issue-330	84	25	the	the	DET
issue-330	84	26	implementation	implementation	NOUN
issue-330	84	27	of	of	ADP
issue-330	84	28	certain	certain	ADJ
issue-330	84	29	management	management	NOUN
issue-330	84	30	procedures	procedure	NOUN
issue-330	84	31	.	.	PUNCT
issue-330	85	1	the	the	DET
issue-330	85	2	principle	principle	NOUN
issue-330	85	3	of	of	ADP
issue-330	85	4	transparency	transparency	NOUN
issue-330	85	5	of	of	ADP
issue-330	85	6	the	the	DET
issue-330	85	7	budget	budget	NOUN
issue-330	85	8	system	system	NOUN
issue-330	85	9	(	(	PUNCT
issue-330	85	10	in	in	ADP
issue-330	85	11	conjunction	conjunction	NOUN
issue-330	85	12	with	with	ADP
issue-330	85	13	its	its	PRON
issue-330	85	14	publicity	publicity	NOUN
issue-330	85	15	)	)	PUNCT
issue-330	85	16	is	be	AUX
issue-330	85	17	enshrined	enshrine	VERB
issue-330	85	18	in	in	ADP
issue-330	85	19	article	article	NOUN
issue-330	85	20	7	7	NUM
issue-330	85	21	of	of	ADP
issue-330	85	22	the	the	DET
issue-330	85	23	budget	budget	NOUN
issue-330	85	24	code	code	NOUN
issue-330	85	25	of	of	ADP
issue-330	85	26	ukraine	ukraine	PROPN
issue-330	85	27	.	.	PUNCT
issue-330	86	1	the	the	DET
issue-330	86	2	fact	fact	NOUN
issue-330	86	3	draws	draw	VERB
issue-330	86	4	attention	attention	NOUN
issue-330	86	5	that	that	PRON
issue-330	86	6	the	the	DET
issue-330	86	7	budget	budget	NOUN
issue-330	86	8	system	system	NOUN
issue-330	86	9	as	as	ADP
issue-330	86	10	a	a	DET
issue-330	86	11	“	"	PUNCT
issue-330	86	12	totality	totality	NOUN
issue-330	86	13	of	of	ADP
issue-330	86	14	the	the	DET
issue-330	86	15	state	state	NOUN
issue-330	86	16	budget	budget	NOUN
issue-330	86	17	and	and	CCONJ
issue-330	86	18	local	local	ADJ
issue-330	86	19	budgets	budget	NOUN
issue-330	86	20	”	"	PUNCT
issue-330	86	21	(	(	PUNCT
issue-330	86	22	para	para	PROPN
issue-330	86	23	2.1.5	2.1.5	NUM
issue-330	86	24	.	.	PROPN
issue-330	86	25	of	of	ADP
issue-330	86	26	the	the	DET
issue-330	86	27	budget	budget	NOUN
issue-330	86	28	code	code	NOUN
issue-330	86	29	of	of	ADP
issue-330	86	30	ukraine	ukraine	NOUN
issue-330	86	31	)	)	PUNCT
issue-330	86	32	is	be	AUX
issue-330	86	33	transparent	transparent	ADJ
issue-330	86	34	already	already	ADV
issue-330	86	35	by	by	ADP
issue-330	86	36	definition	definition	NOUN
issue-330	86	37	(	(	PUNCT
issue-330	86	38	stepanova	stepanova	NOUN
issue-330	86	39	,	,	PUNCT
issue-330	86	40	2015	2015	NUM
issue-330	86	41	)	)	PUNCT
issue-330	86	42	.	.	PUNCT
issue-330	87	1	baltic	baltic	PROPN
issue-330	87	2	journal	journal	PROPN
issue-330	87	3	of	of	ADP
issue-330	87	4	economic	economic	ADJ
issue-330	87	5	studies	study	NOUN
issue-330	87	6	43	43	NUM
issue-330	87	7	vol	vol	NOUN
issue-330	87	8	.	.	PROPN
issue-330	88	1	4	4	NUM
issue-330	88	2	,	,	PUNCT
issue-330	88	3	no	no	INTJ
issue-330	88	4	.	.	NOUN
issue-330	88	5	1	1	NUM
issue-330	88	6	,	,	PUNCT
issue-330	88	7	2018	2018	NUM
issue-330	88	8	the	the	DET
issue-330	88	9	content	content	NOUN
issue-330	88	10	of	of	ADP
issue-330	88	11	the	the	DET
issue-330	88	12	state	state	NOUN
issue-330	88	13	budget	budget	NOUN
issue-330	88	14	and	and	CCONJ
issue-330	88	15	local	local	ADJ
issue-330	88	16	budgets	budget	NOUN
issue-330	88	17	is	be	AUX
issue-330	88	18	obvious	obvious	ADJ
issue-330	88	19	;	;	PUNCT
issue-330	88	20	the	the	DET
issue-330	88	21	composition	composition	NOUN
issue-330	88	22	of	of	ADP
issue-330	88	23	the	the	DET
issue-330	88	24	latter	latter	NOUN
issue-330	88	25	is	be	AUX
issue-330	88	26	clearly	clearly	ADV
issue-330	88	27	regulated	regulate	VERB
issue-330	88	28	by	by	ADP
issue-330	88	29	law	law	NOUN
issue-330	88	30	(	(	PUNCT
issue-330	88	31	para	para	PROPN
issue-330	88	32	2.1.34	2.1.34	NUM
issue-330	88	33	of	of	ADP
issue-330	88	34	the	the	DET
issue-330	88	35	budget	budget	NOUN
issue-330	88	36	code	code	NOUN
issue-330	88	37	of	of	ADP
issue-330	88	38	ukraine	ukraine	PROPN
issue-330	88	39	)	)	PUNCT
issue-330	88	40	.	.	PUNCT
issue-330	89	1	at	at	ADP
issue-330	89	2	the	the	DET
issue-330	89	3	same	same	ADJ
issue-330	89	4	time	time	NOUN
issue-330	89	5	,	,	PUNCT
issue-330	89	6	there	there	PRON
issue-330	89	7	are	be	VERB
issue-330	89	8	no	no	DET
issue-330	89	9	differences	difference	NOUN
issue-330	89	10	in	in	ADP
issue-330	89	11	the	the	DET
issue-330	89	12	treatment	treatment	NOUN
issue-330	89	13	of	of	ADP
issue-330	89	14	the	the	DET
issue-330	89	15	state	state	NOUN
issue-330	89	16	budget	budget	NOUN
issue-330	89	17	and	and	CCONJ
issue-330	89	18	local	local	ADJ
issue-330	89	19	budgets	budget	NOUN
issue-330	89	20	,	,	PUNCT
issue-330	89	21	which	which	PRON
issue-330	89	22	are	be	AUX
issue-330	89	23	fixed	fix	VERB
issue-330	89	24	by	by	ADP
issue-330	89	25	provisions	provision	NOUN
issue-330	89	26	of	of	ADP
issue-330	89	27	the	the	DET
issue-330	89	28	financial	financial	ADJ
issue-330	89	29	theory	theory	NOUN
issue-330	89	30	,	,	PUNCT
issue-330	89	31	and	and	CCONJ
issue-330	89	32	their	their	PRON
issue-330	89	33	implementation	implementation	NOUN
issue-330	89	34	in	in	ADP
issue-330	89	35	practice	practice	NOUN
issue-330	89	36	(	(	PUNCT
issue-330	89	37	as	as	SCONJ
issue-330	89	38	is	be	AUX
issue-330	89	39	often	often	ADV
issue-330	89	40	the	the	DET
issue-330	89	41	case	case	NOUN
issue-330	89	42	in	in	ADP
issue-330	89	43	domestic	domestic	ADJ
issue-330	89	44	realities	reality	NOUN
issue-330	89	45	)	)	PUNCT
issue-330	89	46	.	.	PUNCT
issue-330	90	1	therefore	therefore	ADV
issue-330	90	2	,	,	PUNCT
issue-330	90	3	the	the	DET
issue-330	90	4	author	author	NOUN
issue-330	90	5	believes	believe	VERB
issue-330	90	6	that	that	SCONJ
issue-330	90	7	the	the	DET
issue-330	90	8	content	content	NOUN
issue-330	90	9	of	of	ADP
issue-330	90	10	the	the	DET
issue-330	90	11	legislatively	legislatively	ADV
issue-330	90	12	defined	define	VERB
issue-330	90	13	principle	principle	NOUN
issue-330	90	14	of	of	ADP
issue-330	90	15	publicity	publicity	NOUN
issue-330	90	16	and	and	CCONJ
issue-330	90	17	transparency	transparency	NOUN
issue-330	90	18	concerns	concern	NOUN
issue-330	90	19	not	not	PART
issue-330	90	20	the	the	DET
issue-330	90	21	general	general	ADJ
issue-330	90	22	budget	budget	NOUN
issue-330	90	23	system	system	NOUN
issue-330	90	24	of	of	ADP
issue-330	90	25	the	the	DET
issue-330	90	26	country	country	NOUN
issue-330	90	27	,	,	PUNCT
issue-330	90	28	that	that	ADV
issue-330	90	29	is	is	ADV
issue-330	90	30	,	,	PUNCT
issue-330	90	31	immobilized	immobilized	ADJ
issue-330	90	32	indicators	indicator	NOUN
issue-330	90	33	of	of	ADP
issue-330	90	34	income	income	NOUN
issue-330	90	35	and	and	CCONJ
issue-330	90	36	expenditure	expenditure	NOUN
issue-330	90	37	part	part	NOUN
issue-330	90	38	of	of	ADP
issue-330	90	39	budgets	budget	NOUN
issue-330	90	40	of	of	ADP
issue-330	90	41	different	different	ADJ
issue-330	90	42	levels	level	NOUN
issue-330	90	43	,	,	PUNCT
issue-330	90	44	their	their	PRON
issue-330	90	45	financing	financing	NOUN
issue-330	90	46	,	,	PUNCT
issue-330	90	47	but	but	CCONJ
issue-330	90	48	those	those	DET
issue-330	90	49	decisions	decision	NOUN
issue-330	90	50	and	and	CCONJ
issue-330	90	51	measures	measure	NOUN
issue-330	90	52	that	that	PRON
issue-330	90	53	led	lead	VERB
issue-330	90	54	to	to	ADP
issue-330	90	55	the	the	DET
issue-330	90	56	emergence	emergence	NOUN
issue-330	90	57	of	of	ADP
issue-330	90	58	such	such	ADJ
issue-330	90	59	indicators	indicator	NOUN
issue-330	90	60	.	.	PUNCT
issue-330	91	1	this	this	PRON
issue-330	91	2	is	be	AUX
issue-330	91	3	precisely	precisely	ADV
issue-330	91	4	about	about	ADP
issue-330	91	5	the	the	DET
issue-330	91	6	budget	budget	NOUN
issue-330	91	7	process	process	NOUN
issue-330	91	8	–	–	PUNCT
issue-330	91	9	an	an	DET
issue-330	91	10	activity	activity	NOUN
issue-330	91	11	involving	involve	VERB
issue-330	91	12	various	various	ADJ
issue-330	91	13	actors	actor	NOUN
issue-330	91	14	–	–	PUNCT
issue-330	91	15	“	"	PUNCT
issue-330	91	16	organizations	organization	NOUN
issue-330	91	17	,	,	PUNCT
issue-330	91	18	institutions	institution	NOUN
issue-330	91	19	,	,	PUNCT
issue-330	91	20	and	and	CCONJ
issue-330	91	21	officials	official	NOUN
issue-330	91	22	with	with	ADP
issue-330	91	23	budgetary	budgetary	ADJ
issue-330	91	24	powers	power	NOUN
issue-330	91	25	”	"	PUNCT
issue-330	91	26	(	(	PUNCT
issue-330	91	27	para	para	PROPN
issue-330	91	28	19.3	19.3	NUM
issue-330	91	29	of	of	ADP
issue-330	91	30	the	the	DET
issue-330	91	31	budget	budget	NOUN
issue-330	91	32	code	code	NOUN
issue-330	91	33	of	of	ADP
issue-330	91	34	ukraine	ukraine	PROPN
issue-330	91	35	)	)	PUNCT
issue-330	91	36	.	.	PUNCT
issue-330	92	1	in	in	ADP
issue-330	92	2	this	this	DET
issue-330	92	3	regard	regard	NOUN
issue-330	92	4	,	,	PUNCT
issue-330	92	5	it	it	PRON
issue-330	92	6	is	be	AUX
issue-330	92	7	advisable	advisable	ADJ
issue-330	92	8	to	to	PART
issue-330	92	9	support	support	VERB
issue-330	92	10	the	the	DET
issue-330	92	11	proposal	proposal	NOUN
issue-330	92	12	of	of	ADP
issue-330	92	13	domestic	domestic	ADJ
issue-330	92	14	scientists	scientist	NOUN
issue-330	92	15	to	to	PART
issue-330	92	16	clarify	clarify	VERB
issue-330	92	17	the	the	DET
issue-330	92	18	place	place	NOUN
issue-330	92	19	,	,	PUNCT
issue-330	92	20	as	as	ADV
issue-330	92	21	well	well	ADV
issue-330	92	22	as	as	ADP
issue-330	92	23	ways	way	NOUN
issue-330	92	24	to	to	PART
issue-330	92	25	implement	implement	VERB
issue-330	92	26	the	the	DET
issue-330	92	27	principle	principle	NOUN
issue-330	92	28	of	of	ADP
issue-330	92	29	publicity	publicity	NOUN
issue-330	92	30	and	and	CCONJ
issue-330	92	31	transparency	transparency	NOUN
issue-330	92	32	in	in	ADP
issue-330	92	33	the	the	DET
issue-330	92	34	budgetary	budgetary	ADJ
issue-330	92	35	sphere	sphere	NOUN
issue-330	92	36	on	on	ADP
issue-330	92	37	the	the	DET
issue-330	92	38	above	above	ADJ
issue-330	92	39	principles	principle	NOUN
issue-330	92	40	(	(	PUNCT
issue-330	92	41	yaremenka	yaremenka	NOUN
issue-330	92	42	,	,	PUNCT
issue-330	92	43	2016	2016	NUM
issue-330	92	44	;	;	PUNCT
issue-330	92	45	zhalilo	zhalilo	PROPN
issue-330	92	46	,	,	PUNCT
issue-330	92	47	moldovan	moldovan	PROPN
issue-330	92	48	,	,	PUNCT
issue-330	92	49	shevchenko	shevchenko	PROPN
issue-330	92	50	,	,	PUNCT
issue-330	92	51	2010	2010	NUM
issue-330	92	52	;	;	PUNCT
issue-330	92	53	frolov	frolov	PROPN
issue-330	92	54	,	,	PUNCT
issue-330	92	55	2018	2018	NUM
issue-330	92	56	)	)	PUNCT
issue-330	92	57	.	.	PUNCT
issue-330	93	1	the	the	DET
issue-330	93	2	content	content	NOUN
issue-330	93	3	of	of	ADP
issue-330	93	4	clarity	clarity	NOUN
issue-330	93	5	(	(	PUNCT
issue-330	93	6	transparency	transparency	NOUN
issue-330	93	7	–	–	PUNCT
issue-330	93	8	in	in	ADP
issue-330	93	9	foreign	foreign	ADJ
issue-330	93	10	terminology	terminology	NOUN
issue-330	93	11	)	)	PUNCT
issue-330	93	12	in	in	ADP
issue-330	93	13	the	the	DET
issue-330	93	14	budget	budget	NOUN
issue-330	93	15	process	process	NOUN
issue-330	93	16	needs	need	VERB
issue-330	93	17	a	a	DET
issue-330	93	18	deeper	deep	ADJ
issue-330	93	19	understanding	understanding	NOUN
issue-330	93	20	.	.	PUNCT
issue-330	94	1	note	note	VERB
issue-330	94	2	that	that	SCONJ
issue-330	94	3	specialists	specialist	NOUN
issue-330	94	4	in	in	ADP
issue-330	94	5	the	the	DET
issue-330	94	6	state	state	NOUN
issue-330	94	7	budget	budget	NOUN
issue-330	94	8	used	use	VERB
issue-330	94	9	and	and	CCONJ
issue-330	94	10	use	use	VERB
issue-330	94	11	different	different	ADJ
issue-330	94	12	terms	term	NOUN
issue-330	94	13	,	,	PUNCT
issue-330	94	14	which	which	PRON
issue-330	94	15	include	include	VERB
issue-330	94	16	informing	inform	VERB
issue-330	94	17	the	the	DET
issue-330	94	18	public	public	NOUN
issue-330	94	19	,	,	PUNCT
issue-330	94	20	voters	voter	NOUN
issue-330	94	21	about	about	ADP
issue-330	94	22	the	the	DET
issue-330	94	23	planned	planned	ADJ
issue-330	94	24	and	and	CCONJ
issue-330	94	25	actual	actual	ADJ
issue-330	94	26	state	state	NOUN
issue-330	94	27	of	of	ADP
issue-330	94	28	the	the	DET
issue-330	94	29	main	main	ADJ
issue-330	94	30	financial	financial	ADJ
issue-330	94	31	plan	plan	NOUN
issue-330	94	32	of	of	ADP
issue-330	94	33	the	the	DET
issue-330	94	34	state	state	NOUN
issue-330	94	35	,	,	PUNCT
issue-330	94	36	namely	namely	ADV
issue-330	94	37	:	:	PUNCT
issue-330	94	38	publicity	publicity	NOUN
issue-330	94	39	,	,	PUNCT
issue-330	94	40	transparency	transparency	NOUN
issue-330	94	41	,	,	PUNCT
issue-330	94	42	and	and	CCONJ
issue-330	94	43	truthfulness	truthfulness	ADJ
issue-330	94	44	.	.	PUNCT
issue-330	95	1	the	the	DET
issue-330	95	2	last	last	ADJ
issue-330	95	3	two	two	NUM
issue-330	95	4	terms	term	NOUN
issue-330	95	5	indicate	indicate	VERB
issue-330	95	6	that	that	SCONJ
issue-330	95	7	“	"	PUNCT
issue-330	95	8	all	all	DET
issue-330	95	9	revenue	revenue	NOUN
issue-330	95	10	and	and	CCONJ
issue-330	95	11	all	all	DET
issue-330	95	12	expenses	expense	NOUN
issue-330	95	13	,	,	PUNCT
issue-330	95	14	without	without	ADP
issue-330	95	15	any	any	DET
issue-330	95	16	futile	futile	ADJ
issue-330	95	17	concealment	concealment	NOUN
issue-330	95	18	or	or	CCONJ
issue-330	95	19	secret	secret	ADJ
issue-330	95	20	definitions	definition	NOUN
issue-330	95	21	,	,	PUNCT
issue-330	95	22	should	should	AUX
issue-330	95	23	be	be	AUX
issue-330	95	24	indicated	indicate	VERB
issue-330	95	25	in	in	ADP
issue-330	95	26	the	the	DET
issue-330	95	27	budget	budget	NOUN
issue-330	95	28	”	"	PUNCT
issue-330	95	29	(	(	PUNCT
issue-330	95	30	frolov	frolov	PROPN
issue-330	95	31	,	,	PUNCT
issue-330	95	32	2018	2018	NUM
issue-330	95	33	)	)	PUNCT
issue-330	95	34	.	.	PUNCT
issue-330	96	1	such	such	DET
issue-330	96	2	an	an	DET
issue-330	96	3	interpretation	interpretation	NOUN
issue-330	96	4	of	of	ADP
issue-330	96	5	the	the	DET
issue-330	96	6	transparency	transparency	NOUN
issue-330	96	7	of	of	ADP
issue-330	96	8	the	the	DET
issue-330	96	9	state	state	NOUN
issue-330	96	10	budget	budget	NOUN
issue-330	96	11	raises	raise	VERB
issue-330	96	12	the	the	DET
issue-330	96	13	issue	issue	NOUN
issue-330	96	14	of	of	ADP
issue-330	96	15	its	its	PRON
issue-330	96	16	degree	degree	NOUN
issue-330	96	17	.	.	PUNCT
issue-330	97	1	naturally	naturally	ADV
issue-330	97	2	,	,	PUNCT
issue-330	97	3	it	it	PRON
issue-330	97	4	is	be	AUX
issue-330	97	5	precisely	precisely	ADV
issue-330	97	6	the	the	DET
issue-330	97	7	requirements	requirement	NOUN
issue-330	97	8	of	of	ADP
issue-330	97	9	ensuring	ensure	VERB
issue-330	97	10	state	state	NOUN
issue-330	97	11	security	security	NOUN
issue-330	97	12	that	that	PRON
issue-330	97	13	is	be	AUX
issue-330	97	14	the	the	DET
issue-330	97	15	determining	determine	VERB
issue-330	97	16	criterion	criterion	NOUN
issue-330	97	17	of	of	ADP
issue-330	97	18	the	the	DET
issue-330	97	19	limit	limit	NOUN
issue-330	97	20	,	,	PUNCT
issue-330	97	21	to	to	PART
issue-330	97	22	which	which	PRON
issue-330	97	23	information	information	NOUN
issue-330	97	24	about	about	ADP
issue-330	97	25	incoming	incoming	ADJ
issue-330	97	26	and	and	CCONJ
issue-330	97	27	outgoing	outgoing	ADJ
issue-330	97	28	flows	flow	NOUN
issue-330	97	29	of	of	ADP
issue-330	97	30	budget	budget	NOUN
issue-330	97	31	resources	resource	NOUN
issue-330	97	32	should	should	AUX
issue-330	97	33	be	be	AUX
issue-330	97	34	disclosed	disclose	VERB
issue-330	97	35	to	to	ADP
issue-330	97	36	the	the	DET
issue-330	97	37	public	public	NOUN
issue-330	97	38	.	.	PUNCT
issue-330	98	1	such	such	DET
issue-330	98	2	an	an	DET
issue-330	98	3	approach	approach	NOUN
issue-330	98	4	is	be	AUX
issue-330	98	5	found	find	VERB
issue-330	98	6	in	in	ADP
issue-330	98	7	article	article	NOUN
issue-330	98	8	31	31	NUM
issue-330	98	9	of	of	ADP
issue-330	98	10	the	the	DET
issue-330	98	11	budget	budget	NOUN
issue-330	98	12	code	code	NOUN
issue-330	98	13	of	of	ADP
issue-330	98	14	ukraine	ukraine	ADJ
issue-330	98	15	“	"	PUNCT
issue-330	98	16	secret	secret	ADJ
issue-330	98	17	expenditures	expenditure	NOUN
issue-330	98	18	”	"	PUNCT
issue-330	98	19	.	.	PUNCT
issue-330	99	1	at	at	ADP
issue-330	99	2	the	the	DET
issue-330	99	3	same	same	ADJ
issue-330	99	4	time	time	NOUN
issue-330	99	5	,	,	PUNCT
issue-330	99	6	the	the	DET
issue-330	99	7	content	content	NOUN
issue-330	99	8	of	of	ADP
issue-330	99	9	the	the	DET
issue-330	99	10	latter	latter	ADJ
issue-330	99	11	,	,	PUNCT
issue-330	99	12	envisaged	envisage	VERB
issue-330	99	13	for	for	ADP
issue-330	99	14	the	the	DET
issue-330	99	15	activities	activity	NOUN
issue-330	99	16	of	of	ADP
issue-330	99	17	state	state	NOUN
issue-330	99	18	authorities	authority	NOUN
issue-330	99	19	,	,	PUNCT
issue-330	99	20	in	in	ADP
issue-330	99	21	the	the	DET
issue-330	99	22	interests	interest	NOUN
issue-330	99	23	of	of	ADP
issue-330	99	24	national	national	ADJ
issue-330	99	25	security	security	NOUN
issue-330	99	26	,	,	PUNCT
issue-330	99	27	their	their	PRON
issue-330	99	28	potentially	potentially	ADV
issue-330	99	29	possible	possible	ADJ
issue-330	99	30	structure	structure	NOUN
issue-330	99	31	,	,	PUNCT
issue-330	99	32	and	and	CCONJ
issue-330	99	33	size	size	NOUN
issue-330	99	34	are	be	AUX
issue-330	99	35	not	not	PART
issue-330	99	36	defined	define	VERB
issue-330	99	37	by	by	ADP
issue-330	99	38	law	law	NOUN
issue-330	99	39	.	.	PUNCT
issue-330	100	1	this	this	PRON
issue-330	100	2	allows	allow	VERB
issue-330	100	3	the	the	DET
issue-330	100	4	central	central	ADJ
issue-330	100	5	authorities	authority	NOUN
issue-330	100	6	to	to	PART
issue-330	100	7	manipulate	manipulate	VERB
issue-330	100	8	budget	budget	NOUN
issue-330	100	9	indicators	indicator	NOUN
issue-330	100	10	in	in	ADP
issue-330	100	11	certain	certain	ADJ
issue-330	100	12	political	political	ADJ
issue-330	100	13	and	and	CCONJ
issue-330	100	14	economic	economic	ADJ
issue-330	100	15	circumstances	circumstance	NOUN
issue-330	100	16	,	,	PUNCT
issue-330	100	17	artificially	artificially	ADV
issue-330	100	18	narrowing	narrow	VERB
issue-330	100	19	public	public	ADJ
issue-330	100	20	access	access	NOUN
issue-330	100	21	to	to	ADP
issue-330	100	22	relevant	relevant	ADJ
issue-330	100	23	data	datum	NOUN
issue-330	100	24	,	,	PUNCT
issue-330	100	25	primarily	primarily	ADV
issue-330	100	26	about	about	ADP
issue-330	100	27	the	the	DET
issue-330	100	28	use	use	NOUN
issue-330	100	29	of	of	ADP
issue-330	100	30	public	public	ADJ
issue-330	100	31	funds	fund	NOUN
issue-330	100	32	.	.	PUNCT
issue-330	101	1	contrary	contrary	ADJ
issue-330	101	2	to	to	ADP
issue-330	101	3	the	the	DET
issue-330	101	4	above	above	NOUN
issue-330	101	5	,	,	PUNCT
issue-330	101	6	the	the	DET
issue-330	101	7	concept	concept	NOUN
issue-330	101	8	of	of	ADP
issue-330	101	9	“	"	PUNCT
issue-330	101	10	secret	secret	ADJ
issue-330	101	11	expenditures	expenditure	NOUN
issue-330	101	12	”	"	PUNCT
issue-330	101	13	,	,	PUNCT
issue-330	101	14	regulated	regulate	VERB
issue-330	101	15	by	by	ADP
issue-330	101	16	law	law	NOUN
issue-330	101	17	,	,	PUNCT
issue-330	101	18	does	do	AUX
issue-330	101	19	not	not	PART
issue-330	101	20	apply	apply	VERB
issue-330	101	21	to	to	ADP
issue-330	101	22	local	local	ADJ
issue-330	101	23	budgets	budget	NOUN
issue-330	101	24	,	,	PUNCT
issue-330	101	25	which	which	PRON
issue-330	101	26	in	in	ADP
issue-330	101	27	fact	fact	NOUN
issue-330	101	28	should	should	AUX
issue-330	101	29	mean	mean	VERB
issue-330	101	30	full	full	ADJ
issue-330	101	31	and	and	CCONJ
issue-330	101	32	timely	timely	ADJ
issue-330	101	33	disclosure	disclosure	NOUN
issue-330	101	34	of	of	ADP
issue-330	101	35	budget	budget	NOUN
issue-330	101	36	information	information	NOUN
issue-330	101	37	by	by	ADP
issue-330	101	38	local	local	ADJ
issue-330	101	39	selfgovernment	selfgovernment	NOUN
issue-330	101	40	bodies	body	NOUN
issue-330	101	41	and	and	CCONJ
issue-330	101	42	executive	executive	ADJ
issue-330	101	43	bodies	body	NOUN
issue-330	101	44	at	at	ADP
issue-330	101	45	the	the	DET
issue-330	101	46	local	local	ADJ
issue-330	101	47	level	level	NOUN
issue-330	101	48	.	.	PUNCT
issue-330	102	1	however	however	ADV
issue-330	102	2	,	,	PUNCT
issue-330	102	3	in	in	ADP
issue-330	102	4	many	many	ADJ
issue-330	102	5	cases	case	NOUN
issue-330	102	6	,	,	PUNCT
issue-330	102	7	if	if	SCONJ
issue-330	102	8	there	there	PRON
issue-330	102	9	is	be	VERB
issue-330	102	10	a	a	DET
issue-330	102	11	desire	desire	NOUN
issue-330	102	12	to	to	PART
issue-330	102	13	be	be	AUX
issue-330	102	14	informed	inform	VERB
issue-330	102	15	about	about	ADP
issue-330	102	16	the	the	DET
issue-330	102	17	state	state	NOUN
issue-330	102	18	of	of	ADP
issue-330	102	19	income	income	NOUN
issue-330	102	20	and	and	CCONJ
issue-330	102	21	expenditure	expenditure	NOUN
issue-330	102	22	of	of	ADP
issue-330	102	23	local	local	ADJ
issue-330	102	24	budgets	budget	NOUN
issue-330	102	25	,	,	PUNCT
issue-330	102	26	there	there	PRON
issue-330	102	27	are	be	VERB
issue-330	102	28	artificial	artificial	ADJ
issue-330	102	29	barriers	barrier	NOUN
issue-330	102	30	,	,	PUNCT
issue-330	102	31	up	up	ADP
issue-330	102	32	to	to	ADP
issue-330	102	33	the	the	DET
issue-330	102	34	appearance	appearance	NOUN
issue-330	102	35	of	of	ADP
issue-330	102	36	administrative	administrative	ADJ
issue-330	102	37	indications	indication	NOUN
issue-330	102	38	regarding	regard	VERB
issue-330	102	39	the	the	DET
issue-330	102	40	metered	meter	VERB
issue-330	102	41	provision	provision	NOUN
issue-330	102	42	of	of	ADP
issue-330	102	43	information	information	NOUN
issue-330	102	44	on	on	ADP
issue-330	102	45	budget	budget	NOUN
issue-330	102	46	indicators	indicator	NOUN
issue-330	102	47	.	.	PUNCT
issue-330	103	1	in	in	ADP
issue-330	103	2	addition	addition	NOUN
issue-330	103	3	,	,	PUNCT
issue-330	103	4	not	not	PART
issue-330	103	5	only	only	ADV
issue-330	103	6	the	the	DET
issue-330	103	7	volume	volume	NOUN
issue-330	103	8	(	(	PUNCT
issue-330	103	9	quantity	quantity	NOUN
issue-330	103	10	)	)	PUNCT
issue-330	103	11	but	but	CCONJ
issue-330	103	12	also	also	ADV
issue-330	103	13	the	the	DET
issue-330	103	14	quality	quality	NOUN
issue-330	103	15	of	of	ADP
issue-330	103	16	the	the	DET
issue-330	103	17	latter	latter	ADJ
issue-330	103	18	often	often	ADV
issue-330	103	19	generates	generate	VERB
issue-330	103	20	more	more	ADJ
issue-330	103	21	questions	question	NOUN
issue-330	103	22	than	than	ADP
issue-330	103	23	answers	answer	NOUN
issue-330	103	24	to	to	ADP
issue-330	103	25	them	they	PRON
issue-330	103	26	.	.	PUNCT
issue-330	104	1	thus	thus	ADV
issue-330	104	2	,	,	PUNCT
issue-330	104	3	the	the	DET
issue-330	104	4	indicators	indicator	NOUN
issue-330	104	5	of	of	ADP
issue-330	104	6	the	the	DET
issue-330	104	7	state	state	NOUN
issue-330	104	8	budget	budget	NOUN
issue-330	104	9	and	and	CCONJ
issue-330	104	10	local	local	ADJ
issue-330	104	11	budgets	budget	NOUN
issue-330	104	12	,	,	PUNCT
issue-330	104	13	as	as	ADP
issue-330	104	14	a	a	DET
issue-330	104	15	rule	rule	NOUN
issue-330	104	16	,	,	PUNCT
issue-330	104	17	are	be	AUX
issue-330	104	18	presented	present	VERB
issue-330	104	19	in	in	ADP
issue-330	104	20	aggregate	aggregate	ADJ
issue-330	104	21	,	,	PUNCT
issue-330	104	22	without	without	ADP
issue-330	104	23	proper	proper	ADJ
issue-330	104	24	detail	detail	NOUN
issue-330	104	25	and	and	CCONJ
issue-330	104	26	specification	specification	NOUN
issue-330	104	27	on	on	ADP
issue-330	104	28	the	the	DET
issue-330	104	29	sources	source	NOUN
issue-330	104	30	of	of	ADP
issue-330	104	31	income	income	NOUN
issue-330	104	32	and	and	CCONJ
issue-330	104	33	the	the	DET
issue-330	104	34	purposeful	purposeful	ADJ
issue-330	104	35	allocation	allocation	NOUN
issue-330	104	36	of	of	ADP
issue-330	104	37	budgetary	budgetary	ADJ
issue-330	104	38	resources	resource	NOUN
issue-330	104	39	.	.	PUNCT
issue-330	105	1	at	at	ADP
issue-330	105	2	the	the	DET
issue-330	105	3	same	same	ADJ
issue-330	105	4	time	time	NOUN
issue-330	105	5	,	,	PUNCT
issue-330	105	6	revenue	revenue	NOUN
issue-330	105	7	budget	budget	NOUN
issue-330	105	8	information	information	NOUN
issue-330	105	9	,	,	PUNCT
issue-330	105	10	which	which	PRON
issue-330	105	11	would	would	AUX
issue-330	105	12	be	be	AUX
issue-330	105	13	measured	measure	VERB
issue-330	105	14	on	on	ADP
issue-330	105	15	a	a	DET
issue-330	105	16	scale	scale	NOUN
issue-330	105	17	at	at	ADP
issue-330	105	18	least	least	ADJ
issue-330	105	19	up	up	ADP
issue-330	105	20	to	to	PART
issue-330	105	21	1,0	1,0	NUM
issue-330	105	22	thousand	thousand	NUM
issue-330	105	23	uah	uah	NOUN
issue-330	105	24	,	,	PUNCT
issue-330	105	25	is	be	AUX
issue-330	105	26	practically	practically	ADV
issue-330	105	27	inaccessible	inaccessible	ADJ
issue-330	105	28	.	.	PUNCT
issue-330	106	1	of	of	ADP
issue-330	106	2	course	course	NOUN
issue-330	106	3	,	,	PUNCT
issue-330	106	4	for	for	ADP
issue-330	106	5	a	a	DET
issue-330	106	6	financial	financial	ADJ
issue-330	106	7	plan	plan	NOUN
issue-330	106	8	,	,	PUNCT
issue-330	106	9	the	the	DET
issue-330	106	10	balance	balance	NOUN
issue-330	106	11	of	of	ADP
issue-330	106	12	which	which	PRON
issue-330	106	13	is	be	AUX
issue-330	106	14	measured	measure	VERB
issue-330	106	15	by	by	ADP
issue-330	106	16	hundreds	hundred	NOUN
issue-330	106	17	of	of	ADP
issue-330	106	18	billions	billion	NOUN
issue-330	106	19	of	of	ADP
issue-330	106	20	hryvnias	hryvnia	NOUN
issue-330	106	21	,	,	PUNCT
issue-330	106	22	the	the	DET
issue-330	106	23	figure	figure	NOUN
issue-330	106	24	of	of	ADP
issue-330	106	25	one	one	NUM
issue-330	106	26	or	or	CCONJ
issue-330	106	27	even	even	ADV
issue-330	106	28	ten	ten	NUM
issue-330	106	29	thousand	thousand	NUM
issue-330	106	30	hryvnias	hryvnia	NOUN
issue-330	106	31	is	be	AUX
issue-330	106	32	negligible	negligible	ADJ
issue-330	106	33	.	.	PUNCT
issue-330	107	1	but	but	CCONJ
issue-330	107	2	such	such	ADJ
issue-330	107	3	sums	sum	NOUN
issue-330	107	4	reflect	reflect	VERB
issue-330	107	5	financing	financing	NOUN
issue-330	107	6	of	of	ADP
issue-330	107	7	not	not	PART
issue-330	107	8	just	just	ADV
issue-330	107	9	a	a	DET
issue-330	107	10	separate	separate	ADJ
issue-330	107	11	branch	branch	NOUN
issue-330	107	12	of	of	ADP
issue-330	107	13	the	the	DET
issue-330	107	14	national	national	ADJ
issue-330	107	15	economy	economy	NOUN
issue-330	107	16	or	or	CCONJ
issue-330	107	17	a	a	DET
issue-330	107	18	manager	manager	NOUN
issue-330	107	19	of	of	ADP
issue-330	107	20	budgetary	budgetary	ADJ
issue-330	107	21	funds	fund	NOUN
issue-330	107	22	(	(	PUNCT
issue-330	107	23	that	that	PRON
issue-330	107	24	is	is	ADV
issue-330	107	25	,	,	PUNCT
issue-330	107	26	one	one	NUM
issue-330	107	27	or	or	CCONJ
issue-330	107	28	another	another	DET
issue-330	107	29	budgetary	budgetary	ADJ
issue-330	107	30	institution	institution	NOUN
issue-330	107	31	)	)	PUNCT
issue-330	107	32	.	.	PUNCT
issue-330	108	1	in	in	ADP
issue-330	108	2	the	the	DET
issue-330	108	3	end	end	NOUN
issue-330	108	4	,	,	PUNCT
issue-330	108	5	both	both	CCONJ
issue-330	108	6	the	the	DET
issue-330	108	7	recipients	recipient	NOUN
issue-330	108	8	of	of	ADP
issue-330	108	9	budget	budget	NOUN
issue-330	108	10	resources	resource	NOUN
issue-330	108	11	and	and	CCONJ
issue-330	108	12	their	their	PRON
issue-330	108	13	real	real	ADJ
issue-330	108	14	producers	producer	NOUN
issue-330	108	15	are	be	AUX
issue-330	108	16	specific	specific	ADJ
issue-330	108	17	citizens	citizen	NOUN
issue-330	108	18	(	(	PUNCT
issue-330	108	19	objectively	objectively	ADV
issue-330	108	20	,	,	PUNCT
issue-330	108	21	taxpayers	taxpayer	NOUN
issue-330	108	22	)	)	PUNCT
issue-330	108	23	,	,	PUNCT
issue-330	108	24	the	the	DET
issue-330	108	25	size	size	NOUN
issue-330	108	26	of	of	ADP
issue-330	108	27	their	their	PRON
issue-330	108	28	many	many	ADJ
issue-330	108	29	needs	need	NOUN
issue-330	108	30	is	be	AUX
issue-330	108	31	often	often	ADV
issue-330	108	32	measured	measure	VERB
issue-330	108	33	by	by	ADP
issue-330	108	34	these	these	DET
issue-330	108	35	indicators	indicator	NOUN
issue-330	108	36	.	.	PUNCT
issue-330	109	1	in	in	ADP
issue-330	109	2	many	many	ADJ
issue-330	109	3	developed	develop	VERB
issue-330	109	4	countries	country	NOUN
issue-330	109	5	,	,	PUNCT
issue-330	109	6	the	the	DET
issue-330	109	7	situation	situation	NOUN
issue-330	109	8	is	be	AUX
issue-330	109	9	the	the	DET
issue-330	109	10	opposite	opposite	NOUN
issue-330	109	11	.	.	PUNCT
issue-330	110	1	for	for	ADP
issue-330	110	2	example	example	NOUN
issue-330	110	3	,	,	PUNCT
issue-330	110	4	in	in	ADP
issue-330	110	5	germany	germany	PROPN
issue-330	110	6	,	,	PUNCT
issue-330	110	7	the	the	DET
issue-330	110	8	“	"	PUNCT
issue-330	110	9	price	price	NOUN
issue-330	110	10	of	of	ADP
issue-330	110	11	a	a	DET
issue-330	110	12	line	line	NOUN
issue-330	110	13	”	"	PUNCT
issue-330	110	14	,	,	PUNCT
issue-330	110	15	that	that	ADV
issue-330	110	16	is	is	ADV
issue-330	110	17	,	,	PUNCT
issue-330	110	18	the	the	DET
issue-330	110	19	requirement	requirement	NOUN
issue-330	110	20	to	to	PART
issue-330	110	21	detail	detail	VERB
issue-330	110	22	articles	article	NOUN
issue-330	110	23	of	of	ADP
issue-330	110	24	the	the	DET
issue-330	110	25	state	state	NOUN
issue-330	110	26	budget	budget	NOUN
issue-330	110	27	in	in	ADP
issue-330	110	28	amounts	amount	NOUN
issue-330	110	29	is	be	AUX
issue-330	110	30	10	10	NUM
issue-330	110	31	euros	euro	NOUN
issue-330	110	32	.	.	PUNCT
issue-330	111	1	therefore	therefore	ADV
issue-330	111	2	,	,	PUNCT
issue-330	111	3	german	german	ADJ
issue-330	111	4	citizens	citizen	NOUN
issue-330	111	5	know	know	VERB
issue-330	111	6	how	how	SCONJ
issue-330	111	7	the	the	DET
issue-330	111	8	state	state	NOUN
issue-330	111	9	budget	budget	NOUN
issue-330	111	10	is	be	AUX
issue-330	111	11	being	be	AUX
issue-330	111	12	formed	form	VERB
issue-330	111	13	and	and	CCONJ
issue-330	111	14	what	what	PRON
issue-330	111	15	almost	almost	ADV
issue-330	111	16	every	every	PRON
issue-330	111	17	euro	euro	NOUN
issue-330	111	18	is	be	AUX
issue-330	111	19	used	use	VERB
issue-330	111	20	for	for	ADP
issue-330	111	21	(	(	PUNCT
issue-330	111	22	mykhaylenko	mykhaylenko	ADJ
issue-330	111	23	,	,	PUNCT
issue-330	111	24	2010	2010	NUM
issue-330	111	25	)	)	PUNCT
issue-330	111	26	.	.	PUNCT
issue-330	112	1	unlike	unlike	ADP
issue-330	112	2	them	they	PRON
issue-330	112	3	,	,	PUNCT
issue-330	112	4	our	our	PRON
issue-330	112	5	fellow	fellow	ADJ
issue-330	112	6	citizens	citizen	NOUN
issue-330	112	7	have	have	VERB
issue-330	112	8	to	to	PART
issue-330	112	9	confine	confine	VERB
issue-330	112	10	themselves	themselves	PRON
issue-330	112	11	to	to	ADP
issue-330	112	12	inadequate	inadequate	ADJ
issue-330	112	13	budget	budget	NOUN
issue-330	112	14	information	information	NOUN
issue-330	112	15	.	.	PUNCT
issue-330	113	1	its	its	PRON
issue-330	113	2	low	low	ADJ
issue-330	113	3	quality	quality	NOUN
issue-330	113	4	is	be	AUX
issue-330	113	5	also	also	ADV
issue-330	113	6	determined	determine	VERB
issue-330	113	7	by	by	ADP
issue-330	113	8	the	the	DET
issue-330	113	9	fact	fact	NOUN
issue-330	113	10	that	that	SCONJ
issue-330	113	11	the	the	DET
issue-330	113	12	public	public	ADJ
issue-330	113	13	administration	administration	NOUN
issue-330	113	14	of	of	ADP
issue-330	113	15	various	various	ADJ
issue-330	113	16	levels	level	NOUN
issue-330	113	17	reveals	reveal	VERB
issue-330	113	18	,	,	PUNCT
issue-330	113	19	as	as	ADP
issue-330	113	20	a	a	DET
issue-330	113	21	rule	rule	NOUN
issue-330	113	22	,	,	PUNCT
issue-330	113	23	its	its	PRON
issue-330	113	24	own	own	ADJ
issue-330	113	25	achievements	achievement	NOUN
issue-330	113	26	,	,	PUNCT
issue-330	113	27	that	that	ADV
issue-330	113	28	is	is	ADV
issue-330	113	29	,	,	PUNCT
issue-330	113	30	the	the	DET
issue-330	113	31	positive	positive	ADJ
issue-330	113	32	results	result	NOUN
issue-330	113	33	of	of	ADP
issue-330	113	34	the	the	DET
issue-330	113	35	implementation	implementation	NOUN
issue-330	113	36	of	of	ADP
issue-330	113	37	budget	budget	NOUN
issue-330	113	38	policy	policy	NOUN
issue-330	113	39	.	.	PUNCT
issue-330	114	1	of	of	ADP
issue-330	114	2	course	course	NOUN
issue-330	114	3	,	,	PUNCT
issue-330	114	4	first	first	ADV
issue-330	114	5	of	of	ADP
issue-330	114	6	all	all	PRON
issue-330	114	7	,	,	PUNCT
issue-330	114	8	such	such	ADJ
issue-330	114	9	data	datum	NOUN
issue-330	114	10	are	be	AUX
issue-330	114	11	a	a	DET
issue-330	114	12	reflection	reflection	NOUN
issue-330	114	13	of	of	ADP
issue-330	114	14	the	the	DET
issue-330	114	15	overall	overall	ADJ
issue-330	114	16	effectiveness	effectiveness	NOUN
issue-330	114	17	of	of	ADP
issue-330	114	18	authorities	authority	NOUN
issue-330	114	19	.	.	PUNCT
issue-330	115	1	however	however	ADV
issue-330	115	2	,	,	PUNCT
issue-330	115	3	the	the	DET
issue-330	115	4	one	one	NUM
issue-330	115	5	-	-	PUNCT
issue-330	115	6	sided	sided	ADJ
issue-330	115	7	presentation	presentation	NOUN
issue-330	115	8	of	of	ADP
issue-330	115	9	financial	financial	NOUN
issue-330	115	10	,	,	PUNCT
issue-330	115	11	including	include	VERB
issue-330	115	12	budget	budget	NOUN
issue-330	115	13	information	information	NOUN
issue-330	115	14	,	,	PUNCT
issue-330	115	15	on	on	ADP
issue-330	115	16	the	the	DET
issue-330	115	17	one	one	NUM
issue-330	115	18	hand	hand	NOUN
issue-330	115	19	,	,	PUNCT
issue-330	115	20	is	be	AUX
issue-330	115	21	in	in	ADP
issue-330	115	22	fact	fact	NOUN
issue-330	115	23	half	half	ADJ
issue-330	115	24	-	-	PUNCT
issue-330	115	25	truth	truth	NOUN
issue-330	115	26	,	,	PUNCT
issue-330	115	27	on	on	ADP
issue-330	115	28	the	the	DET
issue-330	115	29	other	other	ADJ
issue-330	115	30	hand	hand	NOUN
issue-330	115	31	,	,	PUNCT
issue-330	115	32	does	do	AUX
issue-330	115	33	not	not	PART
issue-330	115	34	allow	allow	VERB
issue-330	115	35	society	society	NOUN
issue-330	115	36	to	to	PART
issue-330	115	37	respond	respond	VERB
issue-330	115	38	adequately	adequately	ADV
issue-330	115	39	to	to	ADP
issue-330	115	40	the	the	DET
issue-330	115	41	various	various	ADJ
issue-330	115	42	challenges	challenge	NOUN
issue-330	115	43	and	and	CCONJ
issue-330	115	44	threats	threat	NOUN
issue-330	115	45	that	that	PRON
issue-330	115	46	are	be	AUX
issue-330	115	47	the	the	DET
issue-330	115	48	result	result	NOUN
issue-330	115	49	of	of	ADP
issue-330	115	50	the	the	DET
issue-330	115	51	crisis	crisis	NOUN
issue-330	115	52	conditions	condition	NOUN
issue-330	115	53	of	of	ADP
issue-330	115	54	the	the	DET
issue-330	115	55	development	development	NOUN
issue-330	115	56	of	of	ADP
issue-330	115	57	the	the	DET
issue-330	115	58	national	national	ADJ
issue-330	115	59	economy	economy	NOUN
issue-330	115	60	.	.	PUNCT
issue-330	116	1	in	in	ADP
issue-330	116	2	general	general	ADJ
issue-330	116	3	,	,	PUNCT
issue-330	116	4	there	there	PRON
issue-330	116	5	are	be	VERB
issue-330	116	6	additional	additional	ADJ
issue-330	116	7	grounds	ground	NOUN
issue-330	116	8	for	for	ADP
issue-330	116	9	an	an	DET
issue-330	116	10	extremely	extremely	ADV
issue-330	116	11	critical	critical	ADJ
issue-330	116	12	(	(	PUNCT
issue-330	116	13	often	often	ADV
issue-330	116	14	novolescent	novolescent	ADJ
issue-330	116	15	)	)	PUNCT
issue-330	116	16	assessment	assessment	NOUN
issue-330	116	17	of	of	ADP
issue-330	116	18	actions	action	NOUN
issue-330	116	19	of	of	ADP
issue-330	116	20	government	government	NOUN
issue-330	116	21	structures	structure	NOUN
issue-330	116	22	,	,	PUNCT
issue-330	116	23	instead	instead	ADV
issue-330	116	24	of	of	ADP
issue-330	116	25	proper	proper	ADJ
issue-330	116	26	understanding	understanding	NOUN
issue-330	116	27	and	and	CCONJ
issue-330	116	28	acceptance	acceptance	NOUN
issue-330	116	29	of	of	ADP
issue-330	116	30	anti	anti	ADJ
issue-330	116	31	-	-	ADJ
issue-330	116	32	crisis	crisis	ADJ
issue-330	116	33	socioeconomic	socioeconomic	ADJ
issue-330	116	34	measures	measure	NOUN
issue-330	116	35	(	(	PUNCT
issue-330	116	36	painful	painful	ADJ
issue-330	116	37	–	–	PUNCT
issue-330	116	38	in	in	ADP
issue-330	116	39	the	the	DET
issue-330	116	40	short	short	ADJ
issue-330	116	41	term	term	NOUN
issue-330	116	42	,	,	PUNCT
issue-330	116	43	but	but	CCONJ
issue-330	116	44	productive	productive	ADJ
issue-330	116	45	–	–	PUNCT
issue-330	116	46	over	over	ADP
issue-330	116	47	a	a	DET
issue-330	116	48	longer	long	ADJ
issue-330	116	49	period	period	NOUN
issue-330	116	50	of	of	ADP
issue-330	116	51	time	time	NOUN
issue-330	116	52	)	)	PUNCT
issue-330	116	53	.	.	PUNCT
issue-330	117	1	we	we	PRON
issue-330	117	2	believe	believe	VERB
issue-330	117	3	that	that	SCONJ
issue-330	117	4	knowledge	knowledge	NOUN
issue-330	117	5	of	of	ADP
issue-330	117	6	the	the	DET
issue-330	117	7	real	real	ADJ
issue-330	117	8	state	state	NOUN
issue-330	117	9	of	of	ADP
issue-330	117	10	affairs	affair	NOUN
issue-330	117	11	in	in	ADP
issue-330	117	12	the	the	DET
issue-330	117	13	national	national	ADJ
issue-330	117	14	economy	economy	NOUN
issue-330	117	15	and	and	CCONJ
issue-330	117	16	the	the	DET
issue-330	117	17	corresponding	corresponding	ADJ
issue-330	117	18	readiness	readiness	NOUN
issue-330	117	19	of	of	ADP
issue-330	117	20	society	society	NOUN
issue-330	117	21	to	to	PART
issue-330	117	22	overcome	overcome	VERB
issue-330	117	23	financial	financial	ADJ
issue-330	117	24	difficulties	difficulty	NOUN
issue-330	117	25	can	can	AUX
issue-330	117	26	become	become	VERB
issue-330	117	27	one	one	NUM
issue-330	117	28	of	of	ADP
issue-330	117	29	the	the	DET
issue-330	117	30	factors	factor	NOUN
issue-330	117	31	of	of	ADP
issue-330	117	32	the	the	DET
issue-330	117	33	potential	potential	ADJ
issue-330	117	34	increase	increase	NOUN
issue-330	117	35	of	of	ADP
issue-330	117	36	the	the	DET
issue-330	117	37	effectiveness	effectiveness	NOUN
issue-330	117	38	of	of	ADP
issue-330	117	39	the	the	DET
issue-330	117	40	state	state	NOUN
issue-330	117	41	social	social	ADJ
issue-330	117	42	and	and	CCONJ
issue-330	117	43	economic	economic	ADJ
issue-330	117	44	policy	policy	NOUN
issue-330	117	45	and	and	CCONJ
issue-330	117	46	its	its	PRON
issue-330	117	47	budgetary	budgetary	ADJ
issue-330	117	48	vector	vector	NOUN
issue-330	117	49	.	.	PUNCT
issue-330	118	1	indeed	indeed	ADV
issue-330	118	2	,	,	PUNCT
issue-330	118	3	this	this	DET
issue-330	118	4	approach	approach	NOUN
issue-330	118	5	is	be	AUX
issue-330	118	6	likely	likely	ADJ
issue-330	118	7	to	to	PART
issue-330	118	8	maintain	maintain	VERB
issue-330	118	9	a	a	DET
issue-330	118	10	high	high	ADJ
issue-330	118	11	level	level	NOUN
issue-330	118	12	of	of	ADP
issue-330	118	13	public	public	ADJ
issue-330	118	14	confidence	confidence	NOUN
issue-330	118	15	in	in	ADP
issue-330	118	16	the	the	DET
issue-330	118	17	authorities	authority	NOUN
issue-330	118	18	,	,	PUNCT
issue-330	118	19	which	which	PRON
issue-330	118	20	is	be	AUX
issue-330	118	21	an	an	DET
issue-330	118	22	important	important	ADJ
issue-330	118	23	factor	factor	NOUN
issue-330	118	24	in	in	ADP
issue-330	118	25	the	the	DET
issue-330	118	26	successful	successful	ADJ
issue-330	118	27	implementation	implementation	NOUN
issue-330	118	28	of	of	ADP
issue-330	118	29	their	their	PRON
issue-330	118	30	financial	financial	ADJ
issue-330	118	31	policy	policy	NOUN
issue-330	118	32	,	,	PUNCT
issue-330	118	33	above	above	ADP
issue-330	118	34	all	all	PRON
issue-330	118	35	.	.	PUNCT
issue-330	119	1	baltic	baltic	PROPN
issue-330	119	2	journal	journal	PROPN
issue-330	119	3	of	of	ADP
issue-330	119	4	economic	economic	ADJ
issue-330	119	5	studies	study	NOUN
issue-330	119	6	44	44	NUM
issue-330	119	7	vol	vol	NOUN
issue-330	119	8	.	.	PROPN
issue-330	120	1	4	4	NUM
issue-330	120	2	,	,	PUNCT
issue-330	120	3	no	no	INTJ
issue-330	120	4	.	.	NOUN
issue-330	120	5	1	1	NUM
issue-330	120	6	,	,	PUNCT
issue-330	120	7	2018	2018	NUM
issue-330	120	8	unfortunately	unfortunately	ADV
issue-330	120	9	,	,	PUNCT
issue-330	120	10	today	today	NOUN
issue-330	120	11	in	in	ADP
issue-330	120	12	ukraine	ukraine	NOUN
issue-330	120	13	,	,	PUNCT
issue-330	120	14	there	there	PRON
issue-330	120	15	is	be	VERB
issue-330	120	16	a	a	DET
issue-330	120	17	low	low	ADJ
issue-330	120	18	level	level	NOUN
issue-330	120	19	of	of	ADP
issue-330	120	20	institutional	institutional	ADJ
issue-330	120	21	trust	trust	NOUN
issue-330	120	22	in	in	ADP
issue-330	120	23	such	such	ADJ
issue-330	120	24	constituents	constituent	NOUN
issue-330	120	25	as	as	ADP
issue-330	120	26	the	the	DET
issue-330	120	27	state	state	NOUN
issue-330	120	28	(	(	PUNCT
issue-330	120	29	government	government	NOUN
issue-330	120	30	and	and	CCONJ
issue-330	120	31	local	local	ADJ
issue-330	120	32	authorities	authority	NOUN
issue-330	120	33	)	)	PUNCT
issue-330	120	34	and	and	CCONJ
issue-330	120	35	business	business	NOUN
issue-330	120	36	,	,	PUNCT
issue-330	120	37	while	while	SCONJ
issue-330	120	38	mass	mass	ADJ
issue-330	120	39	media	medium	NOUN
issue-330	120	40	with	with	ADP
issue-330	120	41	a	a	DET
issue-330	120	42	high	high	ADJ
issue-330	120	43	level	level	NOUN
issue-330	120	44	of	of	ADP
issue-330	120	45	trust	trust	NOUN
issue-330	120	46	are	be	AUX
issue-330	120	47	often	often	ADV
issue-330	120	48	controlled	control	VERB
issue-330	120	49	by	by	ADP
issue-330	120	50	the	the	DET
issue-330	120	51	state	state	NOUN
issue-330	120	52	,	,	PUNCT
issue-330	120	53	business	business	NOUN
issue-330	120	54	or	or	CCONJ
issue-330	120	55	their	their	PRON
issue-330	120	56	interrelated	interrelated	ADJ
issue-330	120	57	oligarchic	oligarchic	ADJ
issue-330	120	58	noninstitutional	noninstitutional	ADJ
issue-330	120	59	associations	association	NOUN
issue-330	120	60	,	,	PUNCT
issue-330	120	61	their	their	PRON
issue-330	120	62	irresponsible	irresponsible	ADJ
issue-330	120	63	behaviour	behaviour	NOUN
issue-330	120	64	in	in	ADP
issue-330	120	65	relation	relation	NOUN
issue-330	120	66	to	to	ADP
issue-330	120	67	the	the	DET
issue-330	120	68	future	future	NOUN
issue-330	120	69	is	be	AUX
issue-330	120	70	not	not	PART
issue-330	120	71	ruled	rule	VERB
issue-330	120	72	out	out	ADP
issue-330	120	73	,	,	PUNCT
issue-330	120	74	which	which	PRON
issue-330	120	75	will	will	AUX
issue-330	120	76	lead	lead	VERB
issue-330	120	77	to	to	ADP
issue-330	120	78	a	a	DET
issue-330	120	79	recurrence	recurrence	NOUN
issue-330	120	80	of	of	ADP
issue-330	120	81	the	the	DET
issue-330	120	82	crisis	crisis	NOUN
issue-330	120	83	,	,	PUNCT
issue-330	120	84	as	as	ADV
issue-330	120	85	well	well	ADV
issue-330	120	86	as	as	ADP
issue-330	120	87	the	the	DET
issue-330	120	88	inappropriate	inappropriate	ADJ
issue-330	120	89	use	use	NOUN
issue-330	120	90	of	of	ADP
issue-330	120	91	natural	natural	ADJ
issue-330	120	92	and	and	CCONJ
issue-330	120	93	social	social	ADJ
issue-330	120	94	resources	resource	NOUN
issue-330	120	95	through	through	ADP
issue-330	120	96	deception	deception	NOUN
issue-330	120	97	(	(	PUNCT
issue-330	120	98	zaychykova	zaychykova	NOUN
issue-330	120	99	,	,	PUNCT
issue-330	120	100	2014	2014	NUM
issue-330	120	101	)	)	PUNCT
issue-330	120	102	.	.	PUNCT
issue-330	121	1	this	this	PRON
issue-330	121	2	creates	create	VERB
issue-330	121	3	a	a	DET
issue-330	121	4	closed	closed	ADJ
issue-330	121	5	circle	circle	NOUN
issue-330	121	6	of	of	ADP
issue-330	121	7	negative	negative	ADJ
issue-330	121	8	phenomena	phenomenon	NOUN
issue-330	121	9	,	,	PUNCT
issue-330	121	10	which	which	PRON
issue-330	121	11	lead	lead	VERB
issue-330	121	12	to	to	ADP
issue-330	121	13	the	the	DET
issue-330	121	14	failure	failure	NOUN
issue-330	121	15	to	to	PART
issue-330	121	16	fulfil	fulfil	VERB
issue-330	121	17	their	their	PRON
issue-330	121	18	functions	function	NOUN
issue-330	121	19	as	as	ADP
issue-330	121	20	budgetary	budgetary	ADJ
issue-330	121	21	management	management	NOUN
issue-330	121	22	,	,	PUNCT
issue-330	121	23	so	so	CCONJ
issue-330	121	24	the	the	DET
issue-330	121	25	administrative	administrative	ADJ
issue-330	121	26	direction	direction	NOUN
issue-330	121	27	of	of	ADP
issue-330	121	28	public	public	ADJ
issue-330	121	29	servants	servant	NOUN
issue-330	121	30	–	–	PUNCT
issue-330	121	31	public	public	ADJ
issue-330	121	32	administration	administration	NOUN
issue-330	121	33	(	(	PUNCT
issue-330	121	34	fig	fig	NOUN
issue-330	121	35	.	.	PUNCT
issue-330	122	1	3	3	NUM
issue-330	122	2	)	)	PUNCT
issue-330	122	3	.	.	PUNCT
issue-330	123	1	opacity	opacity	NOUN
issue-330	123	2	of	of	ADP
issue-330	123	3	financial	financial	ADJ
issue-330	123	4	policy	policy	NOUN
issue-330	123	5	low	low	ADJ
issue-330	123	6	level	level	NOUN
issue-330	123	7	of	of	ADP
issue-330	123	8	public	public	ADJ
issue-330	123	9	trust	trust	NOUN
issue-330	123	10	ineffective	ineffective	ADJ
issue-330	123	11	use	use	NOUN
issue-330	123	12	of	of	ADP
issue-330	123	13	financial	financial	ADJ
issue-330	123	14	(	(	PUNCT
issue-330	123	15	including	include	VERB
issue-330	123	16	budget	budget	NOUN
issue-330	123	17	)	)	PUNCT
issue-330	123	18	resources	resource	NOUN
issue-330	123	19	fig	fig	NOUN
issue-330	123	20	.	.	PUNCT
issue-330	124	1	3	3	X
issue-330	124	2	.	.	X
issue-330	124	3	creating	create	VERB
issue-330	124	4	a	a	DET
issue-330	124	5	range	range	NOUN
issue-330	124	6	of	of	ADP
issue-330	124	7	negative	negative	ADJ
issue-330	124	8	phenomena	phenomenon	NOUN
issue-330	124	9	of	of	ADP
issue-330	124	10	budget	budget	NOUN
issue-330	124	11	management	management	NOUN
issue-330	124	12	and	and	CCONJ
issue-330	124	13	public	public	ADJ
issue-330	124	14	administration	administration	NOUN
issue-330	124	15	source	source	NOUN
issue-330	124	16	:	:	PUNCT
issue-330	124	17	formed	form	VERB
issue-330	124	18	by	by	ADP
issue-330	124	19	the	the	DET
issue-330	124	20	author	author	NOUN
issue-330	124	21	particularly	particularly	ADV
issue-330	124	22	,	,	PUNCT
issue-330	124	23	the	the	DET
issue-330	124	24	influence	influence	NOUN
issue-330	124	25	of	of	ADP
issue-330	124	26	the	the	DET
issue-330	124	27	factor	factor	NOUN
issue-330	124	28	of	of	ADP
issue-330	124	29	trust	trust	NOUN
issue-330	124	30	increases	increase	NOUN
issue-330	124	31	at	at	ADP
issue-330	124	32	the	the	DET
issue-330	124	33	territorial	territorial	ADJ
issue-330	124	34	level	level	NOUN
issue-330	124	35	,	,	PUNCT
issue-330	124	36	where	where	SCONJ
issue-330	124	37	the	the	DET
issue-330	124	38	connections	connection	NOUN
issue-330	124	39	between	between	ADP
issue-330	124	40	the	the	DET
issue-330	124	41	community	community	NOUN
issue-330	124	42	members	member	NOUN
issue-330	124	43	(	(	PUNCT
issue-330	124	44	institutions	institution	NOUN
issue-330	124	45	,	,	PUNCT
issue-330	124	46	voters	voter	NOUN
issue-330	124	47	,	,	PUNCT
issue-330	124	48	administrative	administrative	ADJ
issue-330	124	49	apparatus	apparatus	NOUN
issue-330	124	50	)	)	PUNCT
issue-330	124	51	are	be	AUX
issue-330	124	52	significantly	significantly	ADV
issue-330	124	53	stronger	strong	ADJ
issue-330	124	54	than	than	ADP
issue-330	124	55	at	at	ADP
issue-330	124	56	the	the	DET
issue-330	124	57	state	state	NOUN
issue-330	124	58	level	level	NOUN
issue-330	124	59	and	and	CCONJ
issue-330	124	60	,	,	PUNCT
issue-330	124	61	accordingly	accordingly	ADV
issue-330	124	62	,	,	PUNCT
issue-330	124	63	at	at	ADP
issue-330	124	64	the	the	DET
issue-330	124	65	level	level	NOUN
issue-330	124	66	of	of	ADP
issue-330	124	67	national	national	ADJ
issue-330	124	68	government	government	NOUN
issue-330	124	69	bodies	body	NOUN
issue-330	124	70	.	.	PUNCT
issue-330	125	1	therefore	therefore	ADV
issue-330	125	2	,	,	PUNCT
issue-330	125	3	confidence	confidence	NOUN
issue-330	125	4	in	in	ADP
issue-330	125	5	,	,	PUNCT
issue-330	125	6	first	first	ADV
issue-330	125	7	of	of	ADP
issue-330	125	8	all	all	PRON
issue-330	125	9	,	,	PUNCT
issue-330	125	10	mechanisms	mechanism	NOUN
issue-330	125	11	for	for	ADP
issue-330	125	12	using	use	VERB
issue-330	125	13	financial	financial	ADJ
issue-330	125	14	resources	resource	NOUN
issue-330	125	15	of	of	ADP
issue-330	125	16	the	the	DET
issue-330	125	17	territory	territory	NOUN
issue-330	125	18	,	,	PUNCT
issue-330	125	19	in	in	ADP
issue-330	125	20	which	which	PRON
issue-330	125	21	local	local	ADJ
issue-330	125	22	self	self	NOUN
issue-330	125	23	-	-	PUNCT
issue-330	125	24	government	government	NOUN
issue-330	125	25	bodies	body	NOUN
issue-330	125	26	are	be	AUX
issue-330	125	27	involved	involve	VERB
issue-330	125	28	,	,	PUNCT
issue-330	125	29	potentially	potentially	ADV
issue-330	125	30	creates	create	VERB
issue-330	125	31	additional	additional	ADJ
issue-330	125	32	opportunities	opportunity	NOUN
issue-330	125	33	and	and	CCONJ
issue-330	125	34	incentives	incentive	NOUN
issue-330	125	35	for	for	ADP
issue-330	125	36	direct	direct	ADJ
issue-330	125	37	donors	donor	NOUN
issue-330	125	38	of	of	ADP
issue-330	125	39	such	such	ADJ
issue-330	125	40	funds	fund	NOUN
issue-330	125	41	–	–	PUNCT
issue-330	125	42	taxpayers	taxpayer	NOUN
issue-330	125	43	–	–	PUNCT
issue-330	125	44	to	to	PART
issue-330	125	45	participate	participate	VERB
issue-330	125	46	in	in	ADP
issue-330	125	47	the	the	DET
issue-330	125	48	formation	formation	NOUN
issue-330	125	49	of	of	ADP
issue-330	125	50	these	these	DET
issue-330	125	51	resources	resource	NOUN
issue-330	125	52	in	in	ADP
issue-330	125	53	the	the	DET
issue-330	125	54	future	future	NOUN
issue-330	125	55	.	.	PUNCT
issue-330	126	1	on	on	ADP
issue-330	126	2	the	the	DET
issue-330	126	3	other	other	ADJ
issue-330	126	4	hand	hand	NOUN
issue-330	126	5	,	,	PUNCT
issue-330	126	6	the	the	DET
issue-330	126	7	opacity	opacity	NOUN
issue-330	126	8	of	of	ADP
issue-330	126	9	the	the	DET
issue-330	126	10	budget	budget	NOUN
issue-330	126	11	process	process	NOUN
issue-330	126	12	,	,	PUNCT
issue-330	126	13	especially	especially	ADV
issue-330	126	14	at	at	ADP
issue-330	126	15	the	the	DET
issue-330	126	16	local	local	ADJ
issue-330	126	17	level	level	NOUN
issue-330	126	18	,	,	PUNCT
issue-330	126	19	is	be	AUX
issue-330	126	20	one	one	NUM
issue-330	126	21	of	of	ADP
issue-330	126	22	the	the	DET
issue-330	126	23	obstacles	obstacle	NOUN
issue-330	126	24	to	to	PART
issue-330	126	25	,	,	PUNCT
issue-330	126	26	for	for	ADP
issue-330	126	27	example	example	NOUN
issue-330	126	28	,	,	PUNCT
issue-330	126	29	investment	investment	NOUN
issue-330	126	30	activities	activity	NOUN
issue-330	126	31	of	of	ADP
issue-330	126	32	local	local	ADJ
issue-330	126	33	governments	government	NOUN
issue-330	126	34	,	,	PUNCT
issue-330	126	35	as	as	ADV
issue-330	126	36	well	well	ADV
issue-330	126	37	as	as	ADP
issue-330	126	38	their	their	PRON
issue-330	126	39	borrowings	borrowing	NOUN
issue-330	126	40	to	to	ADP
issue-330	126	41	local	local	ADJ
issue-330	126	42	budgets	budget	NOUN
issue-330	126	43	(	(	PUNCT
issue-330	126	44	recall	recall	NOUN
issue-330	126	45	,	,	PUNCT
issue-330	126	46	the	the	DET
issue-330	126	47	budget	budget	NOUN
issue-330	126	48	code	code	NOUN
issue-330	126	49	of	of	ADP
issue-330	126	50	ukraine	ukraine	PROPN
issue-330	126	51	provides	provide	VERB
issue-330	126	52	such	such	DET
issue-330	126	53	a	a	DET
issue-330	126	54	possibility	possibility	NOUN
issue-330	126	55	only	only	ADV
issue-330	126	56	for	for	ADP
issue-330	126	57	the	the	DET
issue-330	126	58	development	development	NOUN
issue-330	126	59	budget	budget	NOUN
issue-330	126	60	,	,	PUNCT
issue-330	126	61	in	in	ADP
issue-330	126	62	others	other	NOUN
issue-330	126	63	words	word	NOUN
issue-330	126	64	,	,	PUNCT
issue-330	126	65	primarily	primarily	ADV
issue-330	126	66	for	for	ADP
issue-330	126	67	the	the	DET
issue-330	126	68	purpose	purpose	NOUN
issue-330	126	69	of	of	ADP
issue-330	126	70	investing	investing	NOUN
issue-330	126	71	)	)	PUNCT
issue-330	126	72	.	.	PUNCT
issue-330	127	1	after	after	ADV
issue-330	127	2	all	all	ADV
issue-330	127	3	,	,	PUNCT
issue-330	127	4	any	any	DET
issue-330	127	5	creditor	creditor	NOUN
issue-330	127	6	(	(	PUNCT
issue-330	127	7	whether	whether	SCONJ
issue-330	127	8	it	it	PRON
issue-330	127	9	represents	represent	VERB
issue-330	127	10	a	a	DET
issue-330	127	11	purely	purely	ADV
issue-330	127	12	banking	banking	NOUN
issue-330	127	13	sector	sector	NOUN
issue-330	127	14	of	of	ADP
issue-330	127	15	the	the	DET
issue-330	127	16	country	country	NOUN
issue-330	127	17	or	or	CCONJ
issue-330	127	18	an	an	DET
issue-330	127	19	investor	investor	NOUN
issue-330	127	20	in	in	ADP
issue-330	127	21	the	the	DET
issue-330	127	22	securities	security	NOUN
issue-330	127	23	market	market	NOUN
issue-330	127	24	)	)	PUNCT
issue-330	127	25	needs	need	VERB
issue-330	127	26	to	to	PART
issue-330	127	27	minimize	minimize	VERB
issue-330	127	28	the	the	DET
issue-330	127	29	risks	risk	NOUN
issue-330	127	30	of	of	ADP
issue-330	127	31	placing	place	VERB
issue-330	127	32	its	its	PRON
issue-330	127	33	own	own	ADJ
issue-330	127	34	financial	financial	ADJ
issue-330	127	35	resources	resource	NOUN
issue-330	127	36	.	.	PUNCT
issue-330	128	1	it	it	PRON
issue-330	128	2	is	be	AUX
issue-330	128	3	to	to	ADP
issue-330	128	4	a	a	DET
issue-330	128	5	large	large	ADJ
issue-330	128	6	extent	extent	NOUN
issue-330	128	7	ensured	ensure	VERB
issue-330	128	8	by	by	ADP
issue-330	128	9	the	the	DET
issue-330	128	10	borrower	borrower	NOUN
issue-330	128	11	(	(	PUNCT
issue-330	128	12	in	in	ADP
issue-330	128	13	our	our	PRON
issue-330	128	14	case	case	NOUN
issue-330	128	15	,	,	PUNCT
issue-330	128	16	a	a	DET
issue-330	128	17	local	local	ADJ
issue-330	128	18	government	government	NOUN
issue-330	128	19	)	)	PUNCT
issue-330	128	20	,	,	PUNCT
issue-330	128	21	which	which	PRON
issue-330	128	22	,	,	PUNCT
issue-330	128	23	among	among	ADP
issue-330	128	24	other	other	ADJ
issue-330	128	25	things	thing	NOUN
issue-330	128	26	,	,	PUNCT
issue-330	128	27	provides	provide	VERB
issue-330	128	28	for	for	ADP
issue-330	128	29	obtaining	obtain	VERB
issue-330	128	30	detailed	detailed	ADJ
issue-330	128	31	information	information	NOUN
issue-330	128	32	on	on	ADP
issue-330	128	33	the	the	DET
issue-330	128	34	state	state	NOUN
issue-330	128	35	of	of	ADP
issue-330	128	36	local	local	ADJ
issue-330	128	37	finances	finance	NOUN
issue-330	128	38	and	and	CCONJ
issue-330	128	39	,	,	PUNCT
issue-330	128	40	in	in	ADP
issue-330	128	41	particular	particular	ADJ
issue-330	128	42	,	,	PUNCT
issue-330	128	43	local	local	ADJ
issue-330	128	44	budgets	budget	NOUN
issue-330	128	45	in	in	ADP
issue-330	128	46	the	the	DET
issue-330	128	47	respective	respective	ADJ
issue-330	128	48	territory	territory	NOUN
issue-330	128	49	.	.	PUNCT
issue-330	129	1	in	in	ADP
issue-330	129	2	this	this	DET
issue-330	129	3	regard	regard	NOUN
issue-330	129	4	,	,	PUNCT
issue-330	129	5	we	we	PRON
issue-330	129	6	note	note	VERB
issue-330	129	7	that	that	SCONJ
issue-330	129	8	the	the	DET
issue-330	129	9	principle	principle	NOUN
issue-330	129	10	of	of	ADP
issue-330	129	11	transparency	transparency	NOUN
issue-330	129	12	implies	imply	VERB
issue-330	129	13	the	the	DET
issue-330	129	14	disclosure	disclosure	NOUN
issue-330	129	15	of	of	ADP
issue-330	129	16	various	various	ADJ
issue-330	129	17	components	component	NOUN
issue-330	129	18	of	of	ADP
issue-330	129	19	budget	budget	NOUN
issue-330	129	20	information	information	NOUN
issue-330	129	21	(	(	PUNCT
issue-330	129	22	indicators	indicator	NOUN
issue-330	129	23	of	of	ADP
issue-330	129	24	income	income	NOUN
issue-330	129	25	,	,	PUNCT
issue-330	129	26	expenditure	expenditure	NOUN
issue-330	129	27	and	and	CCONJ
issue-330	129	28	lending	lending	NOUN
issue-330	129	29	,	,	PUNCT
issue-330	129	30	budget	budget	NOUN
issue-330	129	31	financing	financing	NOUN
issue-330	129	32	)	)	PUNCT
issue-330	129	33	,	,	PUNCT
issue-330	129	34	not	not	PART
issue-330	129	35	only	only	ADV
issue-330	129	36	on	on	ADP
issue-330	129	37	the	the	DET
issue-330	129	38	basis	basis	NOUN
issue-330	129	39	of	of	ADP
issue-330	129	40	the	the	DET
issue-330	129	41	results	result	NOUN
issue-330	129	42	obtained	obtain	VERB
issue-330	129	43	but	but	CCONJ
issue-330	129	44	also	also	ADV
issue-330	129	45	on	on	ADP
issue-330	129	46	all	all	DET
issue-330	129	47	other	other	ADJ
issue-330	129	48	stages	stage	NOUN
issue-330	129	49	of	of	ADP
issue-330	129	50	the	the	DET
issue-330	129	51	budget	budget	NOUN
issue-330	129	52	process	process	NOUN
issue-330	129	53	.	.	PUNCT
issue-330	130	1	thus	thus	ADV
issue-330	130	2	,	,	PUNCT
issue-330	130	3	the	the	DET
issue-330	130	4	executive	executive	ADJ
issue-330	130	5	bodies	body	NOUN
issue-330	130	6	of	of	ADP
issue-330	130	7	the	the	DET
issue-330	130	8	state	state	NOUN
issue-330	130	9	as	as	ADP
issue-330	130	10	a	a	DET
issue-330	130	11	whole	whole	ADJ
issue-330	130	12	comply	comply	NOUN
issue-330	130	13	with	with	ADP
issue-330	130	14	articles	article	NOUN
issue-330	130	15	58	58	NUM
issue-330	130	16	-	-	SYM
issue-330	130	17	62	62	NUM
issue-330	130	18	,	,	PUNCT
issue-330	130	19	80	80	NUM
issue-330	130	20	of	of	ADP
issue-330	130	21	the	the	DET
issue-330	130	22	budget	budget	NOUN
issue-330	130	23	code	code	NOUN
issue-330	130	24	of	of	ADP
issue-330	130	25	ukraine	ukraine	NOUN
issue-330	130	26	,	,	PUNCT
issue-330	130	27	forming	form	VERB
issue-330	130	28	and	and	CCONJ
issue-330	130	29	publishing	publish	VERB
issue-330	130	30	reports	report	NOUN
issue-330	130	31	on	on	ADP
issue-330	130	32	the	the	DET
issue-330	130	33	implementation	implementation	NOUN
issue-330	130	34	of	of	ADP
issue-330	130	35	the	the	DET
issue-330	130	36	state	state	NOUN
issue-330	130	37	budget	budget	NOUN
issue-330	130	38	of	of	ADP
issue-330	130	39	ukraine	ukraine	ADJ
issue-330	130	40	and	and	CCONJ
issue-330	130	41	local	local	ADJ
issue-330	130	42	budgets	budget	NOUN
issue-330	130	43	.	.	PUNCT
issue-330	131	1	however	however	ADV
issue-330	131	2	,	,	PUNCT
issue-330	131	3	the	the	DET
issue-330	131	4	socio	socio	NOUN
issue-330	131	5	-	-	PUNCT
issue-330	131	6	economic	economic	ADJ
issue-330	131	7	indicators	indicator	NOUN
issue-330	131	8	that	that	PRON
issue-330	131	9	serve	serve	VERB
issue-330	131	10	as	as	ADP
issue-330	131	11	the	the	DET
issue-330	131	12	starting	starting	NOUN
issue-330	131	13	point	point	NOUN
issue-330	131	14	for	for	ADP
issue-330	131	15	planning	plan	VERB
issue-330	131	16	the	the	DET
issue-330	131	17	indicators	indicator	NOUN
issue-330	131	18	of	of	ADP
issue-330	131	19	the	the	DET
issue-330	131	20	respective	respective	ADJ
issue-330	131	21	budgets	budget	NOUN
issue-330	131	22	are	be	AUX
issue-330	131	23	absolutely	absolutely	ADV
issue-330	131	24	inadequate	inadequate	ADJ
issue-330	131	25	,	,	PUNCT
issue-330	131	26	obscure	obscure	ADJ
issue-330	131	27	,	,	PUNCT
issue-330	131	28	inaccessible	inaccessible	ADJ
issue-330	131	29	,	,	PUNCT
issue-330	131	30	and	and	CCONJ
issue-330	131	31	in	in	ADP
issue-330	131	32	most	most	ADJ
issue-330	131	33	cases	case	NOUN
issue-330	131	34	inaccessible	inaccessible	ADJ
issue-330	131	35	.	.	PUNCT
issue-330	132	1	this	this	PRON
issue-330	132	2	is	be	AUX
issue-330	132	3	particularly	particularly	ADV
issue-330	132	4	relevant	relevant	ADJ
issue-330	132	5	in	in	ADP
issue-330	132	6	the	the	DET
issue-330	132	7	context	context	NOUN
issue-330	132	8	of	of	ADP
issue-330	132	9	the	the	DET
issue-330	132	10	actual	actual	ADJ
issue-330	132	11	cessation	cessation	NOUN
issue-330	132	12	of	of	ADP
issue-330	132	13	fiscal	fiscal	ADJ
issue-330	132	14	decentralization	decentralization	NOUN
issue-330	132	15	policies	policy	NOUN
issue-330	132	16	and	and	CCONJ
issue-330	132	17	narrowing	narrow	VERB
issue-330	132	18	the	the	DET
issue-330	132	19	scope	scope	NOUN
issue-330	132	20	of	of	ADP
issue-330	132	21	local	local	ADJ
issue-330	132	22	self	self	NOUN
issue-330	132	23	-	-	PUNCT
issue-330	132	24	government	government	NOUN
issue-330	132	25	in	in	ADP
issue-330	132	26	ukraine	ukraine	NOUN
issue-330	132	27	,	,	PUNCT
issue-330	132	28	when	when	SCONJ
issue-330	132	29	not	not	PART
issue-330	132	30	that	that	SCONJ
issue-330	132	31	ordinary	ordinary	ADJ
issue-330	132	32	voters	voter	NOUN
issue-330	132	33	but	but	CCONJ
issue-330	132	34	also	also	ADV
issue-330	132	35	local	local	ADJ
issue-330	132	36	financiers	financier	NOUN
issue-330	132	37	,	,	PUNCT
issue-330	132	38	lack	lack	VERB
issue-330	132	39	information	information	NOUN
issue-330	132	40	on	on	ADP
issue-330	132	41	the	the	DET
issue-330	132	42	origin	origin	NOUN
issue-330	132	43	of	of	ADP
issue-330	132	44	certain	certain	ADJ
issue-330	132	45	numerical	numerical	ADJ
issue-330	132	46	data	datum	NOUN
issue-330	132	47	verified	verify	VERB
issue-330	132	48	by	by	ADP
issue-330	132	49	the	the	DET
issue-330	132	50	government	government	NOUN
issue-330	132	51	from	from	ADP
issue-330	132	52	the	the	DET
issue-330	132	53	ministry	ministry	PROPN
issue-330	132	54	of	of	ADP
issue-330	132	55	ukraine	ukraine	PROPN
issue-330	132	56	’s	’s	PART
issue-330	132	57	finances	finance	NOUN
issue-330	132	58	as	as	ADP
issue-330	132	59	budgetary	budgetary	ADJ
issue-330	132	60	benchmarks	benchmark	NOUN
issue-330	132	61	.	.	PUNCT
issue-330	133	1	this	this	DET
issue-330	133	2	situation	situation	NOUN
issue-330	133	3	leads	lead	VERB
issue-330	133	4	to	to	ADP
issue-330	133	5	the	the	DET
issue-330	133	6	ineffectiveness	ineffectiveness	NOUN
issue-330	133	7	of	of	ADP
issue-330	133	8	managing	manage	VERB
issue-330	133	9	budget	budget	NOUN
issue-330	133	10	resources	resource	NOUN
issue-330	133	11	at	at	ADP
issue-330	133	12	the	the	DET
issue-330	133	13	local	local	ADJ
issue-330	133	14	level	level	NOUN
issue-330	133	15	throughout	throughout	ADP
issue-330	133	16	the	the	DET
issue-330	133	17	entire	entire	ADJ
issue-330	133	18	budget	budget	NOUN
issue-330	133	19	period	period	NOUN
issue-330	133	20	:	:	PUNCT
issue-330	133	21	the	the	DET
issue-330	133	22	need	need	NOUN
issue-330	133	23	for	for	ADP
issue-330	133	24	constant	constant	ADJ
issue-330	133	25	changes	change	NOUN
issue-330	133	26	and	and	CCONJ
issue-330	133	27	additions	addition	NOUN
issue-330	133	28	to	to	ADP
issue-330	133	29	budget	budget	NOUN
issue-330	133	30	indicators	indicator	NOUN
issue-330	133	31	,	,	PUNCT
issue-330	133	32	permanent	permanent	ADJ
issue-330	133	33	search	search	NOUN
issue-330	133	34	for	for	ADP
issue-330	133	35	new	new	ADJ
issue-330	133	36	sources	source	NOUN
issue-330	133	37	of	of	ADP
issue-330	133	38	income	income	NOUN
issue-330	133	39	,	,	PUNCT
issue-330	133	40	lobbying	lobby	VERB
issue-330	133	41	central	central	ADJ
issue-330	133	42	government	government	NOUN
issue-330	133	43	decisions	decision	NOUN
issue-330	133	44	on	on	ADP
issue-330	133	45	providing	provide	VERB
issue-330	133	46	additional	additional	ADJ
issue-330	133	47	subsidies	subsidy	NOUN
issue-330	133	48	and	and	CCONJ
issue-330	133	49	subventions	subvention	NOUN
issue-330	133	50	,	,	PUNCT
issue-330	133	51	etc	etc	X
issue-330	133	52	.	.	X
issue-330	133	53	particularly	particularly	ADV
issue-330	133	54	significant	significant	ADJ
issue-330	133	55	for	for	ADP
issue-330	133	56	taxpayer	taxpayer	NOUN
issue-330	133	57	citizens	citizen	NOUN
issue-330	133	58	is	be	AUX
issue-330	133	59	administrative	administrative	ADJ
issue-330	133	60	pressure	pressure	NOUN
issue-330	133	61	on	on	ADP
issue-330	133	62	budget	budget	NOUN
issue-330	133	63	funds	fund	NOUN
issue-330	133	64	managers	manager	NOUN
issue-330	133	65	to	to	PART
issue-330	133	66	increase	increase	VERB
issue-330	133	67	their	their	PRON
issue-330	133	68	income	income	NOUN
issue-330	133	69	from	from	ADP
issue-330	133	70	a	a	DET
issue-330	133	71	special	special	ADJ
issue-330	133	72	fund	fund	NOUN
issue-330	133	73	,	,	PUNCT
issue-330	133	74	which	which	PRON
issue-330	133	75	often	often	ADV
issue-330	133	76	takes	take	VERB
issue-330	133	77	the	the	DET
issue-330	133	78	form	form	NOUN
issue-330	133	79	of	of	ADP
issue-330	133	80	charitable	charitable	ADJ
issue-330	133	81	contributions	contribution	NOUN
issue-330	133	82	,	,	PUNCT
issue-330	133	83	that	that	ADV
issue-330	133	84	is	is	ADV
issue-330	133	85	,	,	PUNCT
issue-330	133	86	seizures	seizure	NOUN
issue-330	133	87	from	from	ADP
issue-330	133	88	individual	individual	ADJ
issue-330	133	89	or	or	CCONJ
issue-330	133	90	family	family	NOUN
issue-330	133	91	income	income	NOUN
issue-330	133	92	of	of	ADP
issue-330	133	93	consumers	consumer	NOUN
issue-330	133	94	of	of	ADP
issue-330	133	95	services	service	NOUN
issue-330	133	96	of	of	ADP
issue-330	133	97	such	such	ADJ
issue-330	133	98	budgetary	budgetary	ADJ
issue-330	133	99	institutions	institution	NOUN
issue-330	133	100	.	.	PUNCT
issue-330	134	1	for	for	ADP
issue-330	134	2	example	example	NOUN
issue-330	134	3	,	,	PUNCT
issue-330	134	4	in	in	ADP
issue-330	134	5	the	the	DET
issue-330	134	6	odesa	odesa	NOUN
issue-330	134	7	region	region	NOUN
issue-330	134	8	,	,	PUNCT
issue-330	134	9	the	the	DET
issue-330	134	10	indicator	indicator	NOUN
issue-330	134	11	of	of	ADP
issue-330	134	12	the	the	DET
issue-330	134	13	plan	plan	NOUN
issue-330	134	14	implementation	implementation	NOUN
issue-330	134	15	for	for	ADP
issue-330	134	16	such	such	ADJ
issue-330	134	17	own	own	ADJ
issue-330	134	18	revenues	revenue	NOUN
issue-330	134	19	of	of	ADP
issue-330	134	20	budget	budget	NOUN
issue-330	134	21	institutions	institution	NOUN
issue-330	134	22	as	as	ADP
issue-330	134	23	charitable	charitable	ADJ
issue-330	134	24	contributions	contribution	NOUN
issue-330	134	25	,	,	PUNCT
issue-330	134	26	in	in	ADP
issue-330	134	27	2014	2014	NUM
issue-330	134	28	,	,	PUNCT
issue-330	134	29	was	be	AUX
issue-330	134	30	executed	execute	VERB
issue-330	134	31	by	by	ADP
issue-330	134	32	353.7	353.7	NUM
issue-330	134	33	%	%	NOUN
issue-330	134	34	,	,	PUNCT
issue-330	134	35	and	and	CCONJ
issue-330	134	36	in	in	ADP
issue-330	134	37	2016	2016	NUM
issue-330	134	38	–	–	PUNCT
issue-330	134	39	by	by	ADP
issue-330	134	40	490.7	490.7	NUM
issue-330	134	41	%	%	NOUN
issue-330	134	42	.	.	PUNCT
issue-330	135	1	at	at	ADP
issue-330	135	2	the	the	DET
issue-330	135	3	same	same	ADJ
issue-330	135	4	time	time	NOUN
issue-330	135	5	,	,	PUNCT
issue-330	135	6	their	their	PRON
issue-330	135	7	share	share	NOUN
issue-330	135	8	in	in	ADP
issue-330	135	9	own	own	ADJ
issue-330	135	10	revenues	revenue	NOUN
issue-330	135	11	of	of	ADP
issue-330	135	12	spending	spending	NOUN
issue-330	135	13	units	unit	NOUN
issue-330	135	14	exceeded	exceed	VERB
issue-330	135	15	35.0	35.0	NUM
issue-330	135	16	%	%	NOUN
issue-330	135	17	.	.	PUNCT
issue-330	136	1	the	the	DET
issue-330	136	2	increase	increase	NOUN
issue-330	136	3	in	in	ADP
issue-330	136	4	the	the	DET
issue-330	136	5	weight	weight	NOUN
issue-330	136	6	of	of	ADP
issue-330	136	7	own	own	ADJ
issue-330	136	8	revenues	revenue	NOUN
issue-330	136	9	of	of	ADP
issue-330	136	10	budget	budget	NOUN
issue-330	136	11	institutions	institution	NOUN
issue-330	136	12	in	in	ADP
issue-330	136	13	ukraine	ukraine	NOUN
issue-330	136	14	as	as	ADP
issue-330	136	15	a	a	DET
issue-330	136	16	whole	whole	NOUN
issue-330	136	17	is	be	AUX
issue-330	136	18	reflected	reflect	VERB
issue-330	136	19	in	in	ADP
issue-330	136	20	figures	figure	NOUN
issue-330	136	21	4	4	NUM
issue-330	136	22	and	and	CCONJ
issue-330	136	23	5	5	NUM
issue-330	136	24	.	.	PUNCT
issue-330	136	25	during	during	ADP
issue-330	136	26	january	january	PROPN
issue-330	136	27	-	-	PUNCT
issue-330	136	28	december	december	PROPN
issue-330	136	29	2017	2017	NUM
issue-330	136	30	,	,	PUNCT
issue-330	136	31	the	the	DET
issue-330	136	32	revenues	revenue	NOUN
issue-330	136	33	to	to	ADP
issue-330	136	34	the	the	DET
issue-330	136	35	general	general	ADJ
issue-330	136	36	fund	fund	NOUN
issue-330	136	37	of	of	ADP
issue-330	136	38	local	local	ADJ
issue-330	136	39	budgets	budget	NOUN
issue-330	136	40	of	of	ADP
issue-330	136	41	ukraine	ukraine	NOUN
issue-330	136	42	(	(	PUNCT
issue-330	136	43	excluding	exclude	VERB
issue-330	136	44	intergovernmental	intergovernmental	ADJ
issue-330	136	45	transfers	transfer	NOUN
issue-330	136	46	)	)	PUNCT
issue-330	136	47	amounted	amount	VERB
issue-330	136	48	to	to	ADP
issue-330	136	49	192.0	192.0	NUM
issue-330	136	50	billion	billion	NUM
issue-330	136	51	uah	uah	NOUN
issue-330	136	52	,	,	PUNCT
issue-330	136	53	which	which	PRON
issue-330	136	54	is	be	AUX
issue-330	136	55	higher	high	ADJ
issue-330	136	56	than	than	ADP
issue-330	136	57	the	the	DET
issue-330	136	58	ministry	ministry	PROPN
issue-330	136	59	of	of	ADP
issue-330	136	60	finance	finance	PROPN
issue-330	136	61	’s	’s	PART
issue-330	136	62	estimated	estimate	VERB
issue-330	136	63	figures	figure	NOUN
issue-330	136	64	by	by	ADP
issue-330	136	65	21.3	21.3	NUM
issue-330	136	66	billion	billion	NUM
issue-330	136	67	uah	uah	NOUN
issue-330	136	68	.	.	PUNCT
issue-330	136	69	compared	compare	VERB
issue-330	136	70	to	to	ADP
issue-330	136	71	2016	2016	NUM
issue-330	136	72	,	,	PUNCT
issue-330	136	73	revenues	revenue	NOUN
issue-330	136	74	grew	grow	VERB
issue-330	136	75	by	by	ADP
issue-330	136	76	45.4	45.4	NUM
issue-330	136	77	billion	billion	NUM
issue-330	136	78	uah	uah	NOUN
issue-330	136	79	or	or	CCONJ
issue-330	136	80	by	by	ADP
issue-330	136	81	+31	+31	PROPN
issue-330	136	82	%	%	NOUN
issue-330	136	83	.	.	PUNCT
issue-330	137	1	fig	fig	NOUN
issue-330	137	2	.	.	PUNCT
issue-330	138	1	4	4	X
issue-330	138	2	.	.	NOUN
issue-330	138	3	own	own	ADJ
issue-330	138	4	revenues	revenue	NOUN
issue-330	138	5	of	of	ADP
issue-330	138	6	local	local	ADJ
issue-330	138	7	budgets	budget	NOUN
issue-330	138	8	(	(	PUNCT
issue-330	138	9	billion	billion	NUM
issue-330	138	10	uah	uah	NOUN
issue-330	138	11	)	)	PUNCT
issue-330	138	12	for	for	ADP
issue-330	138	13	2014–2017	2014–2017	NUM
issue-330	138	14	source	source	NOUN
issue-330	138	15	:	:	PUNCT
issue-330	138	16	formed	form	VERB
issue-330	138	17	on	on	ADP
issue-330	138	18	the	the	DET
issue-330	138	19	basis	basis	NOUN
issue-330	138	20	of	of	ADP
issue-330	138	21	mistsevi	mistsevi	ADJ
issue-330	138	22	byudzhety	byudzhety	NOUN
issue-330	138	23	:	:	PUNCT
issue-330	138	24	eksperty	eksperty	NOUN
issue-330	138	25	pidbyly	pidbyly	ADV
issue-330	138	26	pershi	pershi	PROPN
issue-330	138	27	pidsumky	pidsumky	PROPN
issue-330	138	28	2017	2017	NUM
issue-330	138	29	roku	roku	NOUN
issue-330	138	30	this	this	PRON
issue-330	138	31	indicates	indicate	VERB
issue-330	138	32	an	an	DET
issue-330	138	33	increase	increase	NOUN
issue-330	138	34	in	in	ADP
issue-330	138	35	the	the	DET
issue-330	138	36	interest	interest	NOUN
issue-330	138	37	of	of	ADP
issue-330	138	38	local	local	ADJ
issue-330	138	39	self	self	NOUN
issue-330	138	40	-	-	PUNCT
issue-330	138	41	government	government	NOUN
issue-330	138	42	bodies	body	NOUN
issue-330	138	43	in	in	ADP
issue-330	138	44	increasing	increase	VERB
issue-330	138	45	revenues	revenue	NOUN
issue-330	138	46	to	to	ADP
issue-330	138	47	baltic	baltic	ADJ
issue-330	138	48	journal	journal	PROPN
issue-330	138	49	of	of	ADP
issue-330	138	50	economic	economic	ADJ
issue-330	138	51	studies	study	NOUN
issue-330	138	52	45	45	NUM
issue-330	138	53	vol	vol	NOUN
issue-330	138	54	.	.	PROPN
issue-330	139	1	4	4	NUM
issue-330	139	2	,	,	PUNCT
issue-330	139	3	no	no	INTJ
issue-330	139	4	.	.	NOUN
issue-330	139	5	1	1	NUM
issue-330	139	6	,	,	PUNCT
issue-330	139	7	2018	2018	NUM
issue-330	139	8	local	local	ADJ
issue-330	139	9	budgets	budget	NOUN
issue-330	139	10	,	,	PUNCT
issue-330	139	11	implementing	implement	VERB
issue-330	139	12	measures	measure	NOUN
issue-330	139	13	to	to	PART
issue-330	139	14	find	find	VERB
issue-330	139	15	reserves	reserve	NOUN
issue-330	139	16	for	for	ADP
issue-330	139	17	their	their	PRON
issue-330	139	18	filling	filling	NOUN
issue-330	139	19	and	and	CCONJ
issue-330	139	20	improving	improve	VERB
issue-330	139	21	the	the	DET
issue-330	139	22	efficiency	efficiency	NOUN
issue-330	139	23	of	of	ADP
issue-330	139	24	administration	administration	NOUN
issue-330	139	25	of	of	ADP
issue-330	139	26	taxes	taxis	NOUN
issue-330	139	27	and	and	CCONJ
issue-330	139	28	fees	fee	NOUN
issue-330	139	29	.	.	PUNCT
issue-330	140	1	the	the	DET
issue-330	140	2	share	share	NOUN
issue-330	140	3	of	of	ADP
issue-330	140	4	financial	financial	ADJ
issue-330	140	5	resources	resource	NOUN
issue-330	140	6	receiving	receive	VERB
issue-330	140	7	local	local	ADJ
issue-330	140	8	budgets	budget	NOUN
issue-330	140	9	from	from	ADP
issue-330	140	10	the	the	DET
issue-330	140	11	state	state	NOUN
issue-330	140	12	budget	budget	NOUN
issue-330	140	13	reaches	reach	VERB
issue-330	140	14	50	50	NUM
issue-330	140	15	%	%	NOUN
issue-330	140	16	,	,	PUNCT
issue-330	140	17	that	that	ADV
issue-330	140	18	is	is	ADV
issue-330	140	19	,	,	PUNCT
issue-330	140	20	local	local	ADJ
issue-330	140	21	authorities	authority	NOUN
issue-330	140	22	have	have	VERB
issue-330	140	23	a	a	DET
issue-330	140	24	half	half	NOUN
issue-330	140	25	of	of	ADP
issue-330	140	26	the	the	DET
issue-330	140	27	financial	financial	ADJ
issue-330	140	28	resources	resource	NOUN
issue-330	140	29	of	of	ADP
issue-330	140	30	the	the	DET
issue-330	140	31	consolidated	consolidated	ADJ
issue-330	140	32	budget	budget	NOUN
issue-330	140	33	.	.	PUNCT
issue-330	141	1	fig	fig	NOUN
issue-330	141	2	.	.	PUNCT
issue-330	142	1	5	5	X
issue-330	142	2	.	.	X
issue-330	142	3	the	the	DET
issue-330	142	4	share	share	NOUN
issue-330	142	5	of	of	ADP
issue-330	142	6	local	local	ADJ
issue-330	142	7	budgets	budget	NOUN
issue-330	142	8	(	(	PUNCT
issue-330	142	9	with	with	ADP
issue-330	142	10	transfers	transfer	NOUN
issue-330	142	11	)	)	PUNCT
issue-330	142	12	in	in	ADP
issue-330	142	13	the	the	DET
issue-330	142	14	consolidated	consolidated	ADJ
issue-330	142	15	budget	budget	NOUN
issue-330	142	16	of	of	ADP
issue-330	142	17	ukraine	ukraine	NOUN
issue-330	142	18	(	(	PUNCT
issue-330	142	19	%	%	INTJ
issue-330	142	20	)	)	PUNCT
issue-330	142	21	source	source	NOUN
issue-330	142	22	:	:	PUNCT
issue-330	142	23	formed	form	VERB
issue-330	142	24	on	on	ADP
issue-330	142	25	the	the	DET
issue-330	142	26	basis	basis	NOUN
issue-330	142	27	of	of	ADP
issue-330	142	28	mistsevi	mistsevi	ADJ
issue-330	142	29	byudzhety	byudzhety	NOUN
issue-330	142	30	:	:	PUNCT
issue-330	142	31	eksperty	eksperty	NOUN
issue-330	142	32	pidbyly	pidbyly	ADV
issue-330	142	33	pershi	pershi	PROPN
issue-330	142	34	pidsumky	pidsumky	PROPN
issue-330	142	35	2017	2017	NUM
issue-330	142	36	roku	roku	NOUN
issue-330	142	37	the	the	DET
issue-330	142	38	share	share	NOUN
issue-330	142	39	of	of	ADP
issue-330	142	40	local	local	ADJ
issue-330	142	41	budgets	budget	NOUN
issue-330	142	42	in	in	ADP
issue-330	142	43	the	the	DET
issue-330	142	44	consolidated	consolidated	ADJ
issue-330	142	45	budget	budget	NOUN
issue-330	142	46	reaches	reach	VERB
issue-330	142	47	50	50	NUM
issue-330	142	48	%	%	NOUN
issue-330	142	49	,	,	PUNCT
issue-330	142	50	that	that	ADV
issue-330	142	51	is	is	ADV
issue-330	142	52	,	,	PUNCT
issue-330	142	53	local	local	ADJ
issue-330	142	54	authorities	authority	NOUN
issue-330	142	55	have	have	VERB
issue-330	142	56	a	a	DET
issue-330	142	57	significant	significant	ADJ
issue-330	142	58	financial	financial	ADJ
issue-330	142	59	resource	resource	NOUN
issue-330	142	60	to	to	PART
issue-330	142	61	effectively	effectively	ADV
issue-330	142	62	manage	manage	VERB
issue-330	142	63	and	and	CCONJ
issue-330	142	64	direct	direct	VERB
issue-330	142	65	them	they	PRON
issue-330	142	66	for	for	ADP
issue-330	142	67	community	community	NOUN
issue-330	142	68	development	development	NOUN
issue-330	142	69	(	(	PUNCT
issue-330	142	70	in	in	ADP
issue-330	142	71	relations	relation	NOUN
issue-330	142	72	with	with	ADP
issue-330	142	73	the	the	DET
issue-330	142	74	state	state	NOUN
issue-330	142	75	 	 	SPACE
issue-330	142	76	–	–	PUNCT
issue-330	142	77	50/50	50/50	NUM
issue-330	142	78	)	)	PUNCT
issue-330	142	79	.	.	PUNCT
issue-330	143	1	such	such	ADJ
issue-330	143	2	growth	growth	NOUN
issue-330	143	3	rates	rate	NOUN
issue-330	143	4	of	of	ADP
issue-330	143	5	local	local	ADJ
issue-330	143	6	budget	budget	NOUN
issue-330	143	7	revenues	revenue	NOUN
issue-330	143	8	are	be	AUX
issue-330	143	9	attributable	attributable	ADJ
issue-330	143	10	to	to	ADP
issue-330	143	11	government	government	NOUN
issue-330	143	12	actions	action	NOUN
issue-330	143	13	aimed	aim	VERB
issue-330	143	14	at	at	ADP
issue-330	143	15	financial	financial	ADJ
issue-330	143	16	decentralization	decentralization	NOUN
issue-330	143	17	.	.	PUNCT
issue-330	144	1	new	new	ADJ
issue-330	144	2	conditions	condition	NOUN
issue-330	144	3	have	have	AUX
issue-330	144	4	raised	raise	VERB
issue-330	144	5	the	the	DET
issue-330	144	6	interest	interest	NOUN
issue-330	144	7	of	of	ADP
issue-330	144	8	local	local	ADJ
issue-330	144	9	self	self	NOUN
issue-330	144	10	-	-	PUNCT
issue-330	144	11	government	government	NOUN
issue-330	144	12	bodies	body	NOUN
issue-330	144	13	to	to	PART
issue-330	144	14	increase	increase	VERB
issue-330	144	15	revenues	revenue	NOUN
issue-330	144	16	to	to	ADP
issue-330	144	17	local	local	ADJ
issue-330	144	18	budgets	budget	NOUN
issue-330	144	19	,	,	PUNCT
issue-330	144	20	to	to	PART
issue-330	144	21	take	take	VERB
issue-330	144	22	measures	measure	NOUN
issue-330	144	23	to	to	PART
issue-330	144	24	find	find	VERB
issue-330	144	25	reserves	reserve	NOUN
issue-330	144	26	for	for	ADP
issue-330	144	27	their	their	PRON
issue-330	144	28	filling	filling	NOUN
issue-330	144	29	,	,	PUNCT
issue-330	144	30	and	and	CCONJ
issue-330	144	31	to	to	PART
issue-330	144	32	increase	increase	VERB
issue-330	144	33	the	the	DET
issue-330	144	34	efficiency	efficiency	NOUN
issue-330	144	35	of	of	ADP
issue-330	144	36	administering	administer	VERB
issue-330	144	37	taxes	taxis	NOUN
issue-330	144	38	and	and	CCONJ
issue-330	144	39	fees	fee	NOUN
issue-330	144	40	.	.	PUNCT
issue-330	145	1	in	in	ADP
issue-330	145	2	addition	addition	NOUN
issue-330	145	3	,	,	PUNCT
issue-330	145	4	today	today	NOUN
issue-330	145	5	,	,	PUNCT
issue-330	145	6	local	local	ADJ
issue-330	145	7	self	self	NOUN
issue-330	145	8	-	-	PUNCT
issue-330	145	9	government	government	NOUN
issue-330	145	10	gradually	gradually	ADV
issue-330	145	11	departs	depart	VERB
issue-330	145	12	from	from	ADP
issue-330	145	13	the	the	DET
issue-330	145	14	previously	previously	ADV
issue-330	145	15	existing	exist	VERB
issue-330	145	16	consumer	consumer	NOUN
issue-330	145	17	position	position	NOUN
issue-330	145	18	.	.	PUNCT
issue-330	146	1	today	today	NOUN
issue-330	146	2	,	,	PUNCT
issue-330	146	3	they	they	PRON
issue-330	146	4	are	be	AUX
issue-330	146	5	replacing	replace	VERB
issue-330	146	6	the	the	DET
issue-330	146	7	expectations	expectation	NOUN
issue-330	146	8	of	of	ADP
issue-330	146	9	subsidies	subsidy	NOUN
issue-330	146	10	by	by	ADP
issue-330	146	11	active	active	ADJ
issue-330	146	12	actions	action	NOUN
issue-330	146	13	in	in	ADP
issue-330	146	14	creating	create	VERB
issue-330	146	15	an	an	DET
issue-330	146	16	effective	effective	ADJ
issue-330	146	17	management	management	NOUN
issue-330	146	18	apparatus	apparatus	NOUN
issue-330	146	19	,	,	PUNCT
issue-330	146	20	directing	direct	VERB
issue-330	146	21	funds	fund	NOUN
issue-330	146	22	for	for	ADP
issue-330	146	23	community	community	NOUN
issue-330	146	24	development	development	NOUN
issue-330	146	25	,	,	PUNCT
issue-330	146	26	analysing	analyse	VERB
issue-330	146	27	the	the	DET
issue-330	146	28	spending	spending	NOUN
issue-330	146	29	of	of	ADP
issue-330	146	30	budget	budget	NOUN
issue-330	146	31	funds	fund	NOUN
issue-330	146	32	,	,	PUNCT
issue-330	146	33	and	and	CCONJ
issue-330	146	34	preventing	prevent	VERB
issue-330	146	35	instances	instance	NOUN
issue-330	146	36	of	of	ADP
issue-330	146	37	their	their	PRON
issue-330	146	38	inefficient	inefficient	ADJ
issue-330	146	39	,	,	PUNCT
issue-330	146	40	irrational	irrational	ADJ
issue-330	146	41	use	use	NOUN
issue-330	146	42	.	.	PUNCT
issue-330	147	1	it	it	PRON
issue-330	147	2	is	be	AUX
issue-330	147	3	fair	fair	ADJ
issue-330	147	4	to	to	PART
issue-330	147	5	note	note	VERB
issue-330	147	6	that	that	PRON
issue-330	147	7	insufficient	insufficient	ADJ
issue-330	147	8	transparency	transparency	NOUN
issue-330	147	9	of	of	ADP
issue-330	147	10	the	the	DET
issue-330	147	11	budget	budget	NOUN
issue-330	147	12	process	process	NOUN
issue-330	147	13	is	be	AUX
issue-330	147	14	not	not	PART
issue-330	147	15	only	only	ADV
issue-330	147	16	a	a	DET
issue-330	147	17	domestic	domestic	ADJ
issue-330	147	18	problem	problem	NOUN
issue-330	147	19	.	.	PUNCT
issue-330	148	1	the	the	DET
issue-330	148	2	board	board	NOUN
issue-330	148	3	of	of	ADP
issue-330	148	4	directors	director	NOUN
issue-330	148	5	of	of	ADP
issue-330	148	6	the	the	DET
issue-330	148	7	imf	imf	PROPN
issue-330	148	8	approved	approve	VERB
issue-330	148	9	one	one	NUM
issue-330	148	10	of	of	ADP
issue-330	148	11	twelve	twelve	NUM
issue-330	148	12	internationally	internationally	ADV
issue-330	148	13	recognized	recognize	VERB
issue-330	148	14	financial	financial	ADJ
issue-330	148	15	standards	standard	NOUN
issue-330	148	16	–	–	PUNCT
issue-330	148	17	the	the	DET
issue-330	148	18	code	code	NOUN
issue-330	148	19	of	of	ADP
issue-330	148	20	good	good	ADJ
issue-330	148	21	practices	practice	NOUN
issue-330	148	22	on	on	ADP
issue-330	148	23	fiscal	fiscal	ADJ
issue-330	148	24	transparency	transparency	NOUN
issue-330	148	25	(	(	PUNCT
issue-330	148	26	indeks	indek	NOUN
issue-330	148	27	vidkrytosti	vidkrytosti	NOUN
issue-330	148	28	byudzhetu	byudzhetu	VERB
issue-330	148	29	2012	2012	NUM
issue-330	148	30	-	-	SYM
issue-330	148	31	2016	2016	NUM
issue-330	148	32	)	)	PUNCT
issue-330	148	33	.	.	PUNCT
issue-330	149	1	taking	take	VERB
issue-330	149	2	into	into	ADP
issue-330	149	3	account	account	NOUN
issue-330	149	4	its	its	PRON
issue-330	149	5	provisions	provision	NOUN
issue-330	149	6	,	,	PUNCT
issue-330	149	7	the	the	DET
issue-330	149	8	international	international	ADJ
issue-330	149	9	budget	budget	NOUN
issue-330	149	10	partnership	partnership	NOUN
issue-330	149	11	,	,	PUNCT
issue-330	149	12	established	establish	VERB
issue-330	149	13	in	in	ADP
issue-330	149	14	1997	1997	NUM
issue-330	149	15	,	,	PUNCT
issue-330	149	16	initiated	initiate	VERB
issue-330	149	17	an	an	DET
issue-330	149	18	assessment	assessment	NOUN
issue-330	149	19	of	of	ADP
issue-330	149	20	the	the	DET
issue-330	149	21	open	open	ADJ
issue-330	149	22	budget	budget	NOUN
issue-330	149	23	index	index	NOUN
issue-330	149	24	.	.	PUNCT
issue-330	150	1	it	it	PRON
issue-330	150	2	determines	determine	VERB
issue-330	150	3	whether	whether	SCONJ
issue-330	150	4	the	the	DET
issue-330	150	5	government	government	NOUN
issue-330	150	6	provides	provide	VERB
issue-330	150	7	public	public	ADJ
issue-330	150	8	access	access	NOUN
issue-330	150	9	to	to	ADP
issue-330	150	10	eight	eight	NUM
issue-330	150	11	major	major	ADJ
issue-330	150	12	budget	budget	NOUN
issue-330	150	13	documents	document	NOUN
issue-330	150	14	and	and	CCONJ
issue-330	150	15	whether	whether	SCONJ
issue-330	150	16	they	they	PRON
issue-330	150	17	are	be	AUX
issue-330	150	18	clear	clear	ADJ
issue-330	150	19	,	,	PUNCT
issue-330	150	20	timely	timely	ADJ
issue-330	150	21	,	,	PUNCT
issue-330	150	22	and	and	CCONJ
issue-330	150	23	useful	useful	ADJ
issue-330	150	24	.	.	PUNCT
issue-330	151	1	these	these	DET
issue-330	151	2	documents	document	NOUN
issue-330	151	3	are	be	AUX
issue-330	151	4	a	a	DET
issue-330	151	5	budget	budget	NOUN
issue-330	151	6	declaration	declaration	NOUN
issue-330	151	7	,	,	PUNCT
issue-330	151	8	draft	draft	NOUN
issue-330	151	9	budget	budget	NOUN
issue-330	151	10	,	,	PUNCT
issue-330	151	11	budget	budget	NOUN
issue-330	151	12	,	,	PUNCT
issue-330	151	13	budget	budget	NOUN
issue-330	151	14	for	for	ADP
issue-330	151	15	citizens	citizen	NOUN
issue-330	151	16	,	,	PUNCT
issue-330	151	17	quarterly	quarterly	ADJ
issue-330	151	18	reports	report	NOUN
issue-330	151	19	on	on	ADP
issue-330	151	20	budget	budget	NOUN
issue-330	151	21	execution	execution	NOUN
issue-330	151	22	,	,	PUNCT
issue-330	151	23	semi	semi	ADJ
issue-330	151	24	-	-	ADJ
issue-330	151	25	annual	annual	ADJ
issue-330	151	26	report	report	NOUN
issue-330	151	27	,	,	PUNCT
issue-330	151	28	annual	annual	ADJ
issue-330	151	29	report	report	NOUN
issue-330	151	30	,	,	PUNCT
issue-330	151	31	and	and	CCONJ
issue-330	151	32	audit	audit	NOUN
issue-330	151	33	report	report	NOUN
issue-330	151	34	.	.	PUNCT
issue-330	152	1	according	accord	VERB
issue-330	152	2	to	to	ADP
issue-330	152	3	the	the	DET
issue-330	152	4	open	open	ADJ
issue-330	152	5	budget	budget	NOUN
issue-330	152	6	index	index	NOUN
issue-330	152	7	in	in	ADP
issue-330	152	8	2016	2016	NUM
issue-330	152	9	,	,	PUNCT
issue-330	152	10	ukraine	ukraine	PROPN
issue-330	152	11	has	have	AUX
issue-330	152	12	occupied	occupy	VERB
issue-330	152	13	a	a	DET
issue-330	152	14	rather	rather	ADV
issue-330	152	15	high	high	ADJ
issue-330	152	16	19th	19th	ADJ
issue-330	152	17	place	place	NOUN
issue-330	152	18	in	in	ADP
issue-330	152	19	a	a	DET
issue-330	152	20	sample	sample	NOUN
issue-330	152	21	of	of	ADP
issue-330	152	22	94	94	NUM
issue-330	152	23	countries	country	NOUN
issue-330	152	24	.	.	PUNCT
issue-330	153	1	at	at	ADP
issue-330	153	2	the	the	DET
issue-330	153	3	same	same	ADJ
issue-330	153	4	time	time	NOUN
issue-330	153	5	,	,	PUNCT
issue-330	153	6	it	it	PRON
issue-330	153	7	outpaced	outpace	VERB
issue-330	153	8	all	all	DET
issue-330	153	9	other	other	ADJ
issue-330	153	10	cis	cis	NOUN
issue-330	153	11	countries	country	NOUN
issue-330	153	12	and	and	CCONJ
issue-330	153	13	georgia	georgia	PROPN
issue-330	153	14	,	,	PUNCT
issue-330	153	15	as	as	ADV
issue-330	153	16	well	well	ADV
issue-330	153	17	as	as	ADP
issue-330	153	18	some	some	PRON
issue-330	153	19	of	of	ADP
issue-330	153	20	the	the	DET
issue-330	153	21	member	member	NOUN
issue-330	153	22	countries	country	NOUN
issue-330	153	23	of	of	ADP
issue-330	153	24	the	the	DET
issue-330	153	25	european	european	PROPN
issue-330	153	26	union	union	PROPN
issue-330	153	27	.	.	PUNCT
issue-330	154	1	ukraine	ukraine	PROPN
issue-330	154	2	’s	’s	PART
issue-330	154	3	score	score	NOUN
issue-330	154	4	increased	increase	VERB
issue-330	154	5	from	from	ADP
issue-330	154	6	55	55	NUM
issue-330	154	7	 	 	SPACE
issue-330	154	8	points	point	NOUN
issue-330	154	9	in	in	ADP
issue-330	154	10	2008	2008	NUM
issue-330	154	11	to	to	ADP
issue-330	154	12	62	62	NUM
issue-330	154	13	points	point	NOUN
issue-330	154	14	in	in	ADP
issue-330	154	15	2016	2016	NUM
issue-330	154	16	,	,	PUNCT
issue-330	154	17	largely	largely	ADV
issue-330	154	18	due	due	ADJ
issue-330	154	19	to	to	ADP
issue-330	154	20	the	the	DET
issue-330	154	21	publication	publication	NOUN
issue-330	154	22	of	of	ADP
issue-330	154	23	information	information	NOUN
issue-330	154	24	on	on	ADP
issue-330	154	25	the	the	DET
issue-330	154	26	draft	draft	NOUN
issue-330	154	27	budget	budget	NOUN
issue-330	154	28	(	(	PUNCT
issue-330	154	29	indeks	indek	NOUN
issue-330	154	30	vidkrytosti	vidkrytosti	NOUN
issue-330	154	31	byudzhetu	byudzhetu	VERB
issue-330	154	32	2012	2012	NUM
issue-330	154	33	-	-	SYM
issue-330	154	34	2016	2016	NUM
issue-330	154	35	)	)	PUNCT
issue-330	154	36	.	.	PUNCT
issue-330	155	1	in	in	ADP
issue-330	155	2	addition	addition	NOUN
issue-330	155	3	,	,	PUNCT
issue-330	155	4	as	as	SCONJ
issue-330	155	5	noted	note	VERB
issue-330	155	6	in	in	ADP
issue-330	155	7	the	the	DET
issue-330	155	8	review	review	NOUN
issue-330	155	9	,	,	PUNCT
issue-330	155	10	the	the	DET
issue-330	155	11	government	government	NOUN
issue-330	155	12	of	of	ADP
issue-330	155	13	ukraine	ukraine	NOUN
issue-330	155	14	published	publish	VERB
issue-330	155	15	during	during	ADP
issue-330	155	16	the	the	DET
issue-330	155	17	year	year	NOUN
issue-330	155	18	budget	budget	NOUN
issue-330	155	19	reports	report	VERB
issue-330	155	20	that	that	PRON
issue-330	155	21	meet	meet	VERB
issue-330	155	22	international	international	ADJ
issue-330	155	23	standards	standard	NOUN
issue-330	155	24	(	(	PUNCT
issue-330	155	25	indeks	indek	NOUN
issue-330	155	26	vidkrytosti	vidkrytosti	NOUN
issue-330	155	27	byudzhetu	byudzhetu	VERB
issue-330	155	28	2012	2012	NUM
issue-330	155	29	-	-	SYM
issue-330	155	30	2016	2016	NUM
issue-330	155	31	)	)	PUNCT
issue-330	155	32	.	.	PUNCT
issue-330	156	1	however	however	ADV
issue-330	156	2	,	,	PUNCT
issue-330	156	3	according	accord	VERB
issue-330	156	4	to	to	ADP
issue-330	156	5	a	a	DET
issue-330	156	6	similar	similar	ADJ
issue-330	156	7	assessment	assessment	NOUN
issue-330	156	8	in	in	ADP
issue-330	156	9	2012	2012	NUM
issue-330	156	10	,	,	PUNCT
issue-330	156	11	ukraine	ukraine	PROPN
issue-330	156	12	ranked	rank	VERB
issue-330	156	13	35th	35th	ADV
issue-330	156	14	among	among	ADP
issue-330	156	15	100	100	NUM
issue-330	156	16	 	 	SPACE
issue-330	156	17	countries	country	NOUN
issue-330	156	18	,	,	PUNCT
issue-330	156	19	having	having	AUX
issue-330	156	20	received	receive	VERB
issue-330	156	21	54	54	NUM
issue-330	156	22	points	point	NOUN
issue-330	156	23	out	out	ADP
issue-330	156	24	of	of	ADP
issue-330	156	25	100	100	NUM
issue-330	156	26	  	  	SPACE
issue-330	156	27	possible	possible	ADJ
issue-330	156	28	.	.	PUNCT
issue-330	157	1	this	this	DET
issue-330	157	2	figure	figure	NOUN
issue-330	157	3	turned	turn	VERB
issue-330	157	4	out	out	ADP
issue-330	157	5	to	to	PART
issue-330	157	6	be	be	AUX
issue-330	157	7	higher	high	ADJ
issue-330	157	8	than	than	ADP
issue-330	157	9	the	the	DET
issue-330	157	10	average	average	ADJ
issue-330	157	11	score	score	NOUN
issue-330	157	12	of	of	ADP
issue-330	157	13	43	43	NUM
issue-330	157	14	points	point	NOUN
issue-330	157	15	for	for	ADP
issue-330	157	16	all	all	DET
issue-330	157	17	the	the	DET
issue-330	157	18	countries	country	NOUN
issue-330	157	19	under	under	ADP
issue-330	157	20	study	study	NOUN
issue-330	157	21	but	but	CCONJ
issue-330	157	22	lower	low	ADJ
issue-330	157	23	than	than	ADP
issue-330	157	24	the	the	DET
issue-330	157	25	neighbouring	neighbouring	ADJ
issue-330	157	26	countries	country	NOUN
issue-330	157	27	,	,	PUNCT
issue-330	157	28	in	in	ADP
issue-330	157	29	particular	particular	ADJ
issue-330	157	30	,	,	PUNCT
issue-330	157	31	bulgaria	bulgaria	PROPN
issue-330	157	32	,	,	PUNCT
issue-330	157	33	poland	poland	PROPN
issue-330	157	34	,	,	PUNCT
issue-330	157	35	russia	russia	PROPN
issue-330	157	36	,	,	PUNCT
issue-330	157	37	slovakia	slovakia	PROPN
issue-330	157	38	,	,	PUNCT
issue-330	157	39	and	and	CCONJ
issue-330	157	40	the	the	DET
issue-330	157	41	czech	czech	PROPN
issue-330	157	42	republic	republic	NOUN
issue-330	157	43	.	.	PUNCT
issue-330	158	1	the	the	DET
issue-330	158	2	main	main	ADJ
issue-330	158	3	claim	claim	NOUN
issue-330	158	4	of	of	ADP
issue-330	158	5	the	the	DET
issue-330	158	6	international	international	ADJ
issue-330	158	7	budget	budget	NOUN
issue-330	158	8	partnership	partnership	NOUN
issue-330	158	9	to	to	ADP
issue-330	158	10	ukraine	ukraine	PROPN
issue-330	158	11	is	be	AUX
issue-330	158	12	the	the	DET
issue-330	158	13	lack	lack	NOUN
issue-330	158	14	of	of	ADP
issue-330	158	15	a	a	DET
issue-330	158	16	so	so	ADV
issue-330	158	17	-	-	PUNCT
issue-330	158	18	called	call	VERB
issue-330	158	19	civil	civil	ADJ
issue-330	158	20	budget	budget	NOUN
issue-330	158	21	,	,	PUNCT
issue-330	158	22	that	that	ADV
issue-330	158	23	is	is	ADV
issue-330	158	24	,	,	PUNCT
issue-330	158	25	the	the	DET
issue-330	158	26	government	government	NOUN
issue-330	158	27	’s	’s	PART
issue-330	158	28	explanations	explanation	NOUN
issue-330	158	29	for	for	ADP
issue-330	158	30	articles	article	NOUN
issue-330	158	31	on	on	ADP
issue-330	158	32	income	income	NOUN
issue-330	158	33	and	and	CCONJ
issue-330	158	34	expenses	expense	NOUN
issue-330	158	35	in	in	ADP
issue-330	158	36	a	a	DET
issue-330	158	37	clear	clear	ADJ
issue-330	158	38	form	form	NOUN
issue-330	158	39	.	.	PUNCT
issue-330	159	1	the	the	DET
issue-330	159	2	concept	concept	NOUN
issue-330	159	3	of	of	ADP
issue-330	159	4	a	a	DET
issue-330	159	5	“	"	PUNCT
issue-330	159	6	civil	civil	ADJ
issue-330	159	7	budget	budget	NOUN
issue-330	159	8	”	"	PUNCT
issue-330	159	9	is	be	AUX
issue-330	159	10	associated	associate	VERB
issue-330	159	11	with	with	ADP
issue-330	159	12	the	the	DET
issue-330	159	13	fact	fact	NOUN
issue-330	159	14	that	that	SCONJ
issue-330	159	15	its	its	PRON
issue-330	159	16	main	main	ADJ
issue-330	159	17	conceptual	conceptual	ADJ
issue-330	159	18	provisions	provision	NOUN
issue-330	159	19	are	be	AUX
issue-330	159	20	formed	form	VERB
issue-330	159	21	as	as	ADP
issue-330	159	22	a	a	DET
issue-330	159	23	result	result	NOUN
issue-330	159	24	of	of	ADP
issue-330	159	25	the	the	DET
issue-330	159	26	active	active	ADJ
issue-330	159	27	participation	participation	NOUN
issue-330	159	28	of	of	ADP
issue-330	159	29	individuals	individual	NOUN
issue-330	159	30	and	and	CCONJ
issue-330	159	31	independent	independent	ADJ
issue-330	159	32	nongovernmental	nongovernmental	ADJ
issue-330	159	33	organizations	organization	NOUN
issue-330	159	34	through	through	ADP
issue-330	159	35	broad	broad	ADJ
issue-330	159	36	discussion	discussion	NOUN
issue-330	159	37	and	and	CCONJ
issue-330	159	38	provision	provision	NOUN
issue-330	159	39	of	of	ADP
issue-330	159	40	appropriate	appropriate	ADJ
issue-330	159	41	proposals	proposal	NOUN
issue-330	159	42	or	or	CCONJ
issue-330	159	43	comments	comment	NOUN
issue-330	159	44	.	.	PUNCT
issue-330	160	1	the	the	DET
issue-330	160	2	final	final	ADJ
issue-330	160	3	version	version	NOUN
issue-330	160	4	of	of	ADP
issue-330	160	5	the	the	DET
issue-330	160	6	draft	draft	NOUN
issue-330	160	7	civil	civil	ADJ
issue-330	160	8	budget	budget	NOUN
issue-330	160	9	is	be	AUX
issue-330	160	10	presented	present	VERB
issue-330	160	11	on	on	ADP
issue-330	160	12	the	the	DET
issue-330	160	13	internet	internet	NOUN
issue-330	160	14	in	in	ADP
issue-330	160	15	a	a	DET
issue-330	160	16	generalized	generalized	ADJ
issue-330	160	17	way	way	NOUN
issue-330	160	18	to	to	PART
issue-330	160	19	ensure	ensure	VERB
issue-330	160	20	a	a	DET
issue-330	160	21	simple	simple	ADJ
issue-330	160	22	perception	perception	NOUN
issue-330	160	23	of	of	ADP
issue-330	160	24	its	its	PRON
issue-330	160	25	content	content	NOUN
issue-330	160	26	by	by	ADP
issue-330	160	27	a	a	DET
issue-330	160	28	broad	broad	ADJ
issue-330	160	29	general	general	ADJ
issue-330	160	30	population	population	NOUN
issue-330	160	31	of	of	ADP
issue-330	160	32	the	the	DET
issue-330	160	33	country	country	NOUN
issue-330	160	34	.	.	PUNCT
issue-330	161	1	the	the	DET
issue-330	161	2	method	method	NOUN
issue-330	161	3	of	of	ADP
issue-330	161	4	formation	formation	NOUN
issue-330	161	5	and	and	CCONJ
issue-330	161	6	focus	focus	VERB
issue-330	161	7	on	on	ADP
issue-330	161	8	public	public	ADJ
issue-330	161	9	awareness	awareness	NOUN
issue-330	161	10	determine	determine	VERB
issue-330	161	11	the	the	DET
issue-330	161	12	corresponding	correspond	VERB
issue-330	161	13	name	name	NOUN
issue-330	161	14	of	of	ADP
issue-330	161	15	such	such	DET
issue-330	161	16	a	a	DET
issue-330	161	17	version	version	NOUN
issue-330	161	18	of	of	ADP
issue-330	161	19	the	the	DET
issue-330	161	20	budget	budget	NOUN
issue-330	161	21	–	–	PUNCT
issue-330	161	22	“	"	PUNCT
issue-330	161	23	civil	civil	ADJ
issue-330	161	24	budget	budget	NOUN
issue-330	161	25	”	"	PUNCT
issue-330	161	26	(	(	PUNCT
issue-330	161	27	frolov	frolov	PROPN
issue-330	161	28	,	,	PUNCT
issue-330	161	29	2018	2018	NUM
issue-330	161	30	)	)	PUNCT
issue-330	161	31	.	.	PUNCT
issue-330	162	1	as	as	SCONJ
issue-330	162	2	we	we	PRON
issue-330	162	3	can	can	AUX
issue-330	162	4	see	see	VERB
issue-330	162	5	,	,	PUNCT
issue-330	162	6	ensuring	ensure	VERB
issue-330	162	7	a	a	DET
issue-330	162	8	high	high	ADJ
issue-330	162	9	level	level	NOUN
issue-330	162	10	of	of	ADP
issue-330	162	11	transparency	transparency	NOUN
issue-330	162	12	of	of	ADP
issue-330	162	13	the	the	DET
issue-330	162	14	budget	budget	NOUN
issue-330	162	15	process	process	NOUN
issue-330	162	16	is	be	AUX
issue-330	162	17	directly	directly	ADV
issue-330	162	18	linked	link	VERB
issue-330	162	19	to	to	ADP
issue-330	162	20	the	the	DET
issue-330	162	21	formation	formation	NOUN
issue-330	162	22	of	of	ADP
issue-330	162	23	a	a	DET
issue-330	162	24	real	real	ADJ
issue-330	162	25	,	,	PUNCT
issue-330	162	26	and	and	CCONJ
issue-330	162	27	not	not	PART
issue-330	162	28	declared	declare	VERB
issue-330	162	29	,	,	PUNCT
issue-330	162	30	civil	civil	ADJ
issue-330	162	31	society	society	NOUN
issue-330	162	32	in	in	ADP
issue-330	162	33	ukraine	ukraine	NOUN
issue-330	162	34	.	.	PUNCT
issue-330	163	1	public	public	ADJ
issue-330	163	2	hearings	hearing	NOUN
issue-330	163	3	on	on	ADP
issue-330	163	4	budgetary	budgetary	ADJ
issue-330	163	5	or	or	CCONJ
issue-330	163	6	tax	tax	NOUN
issue-330	163	7	issues	issue	NOUN
issue-330	163	8	,	,	PUNCT
issue-330	163	9	organized	organize	VERB
issue-330	163	10	by	by	ADP
issue-330	163	11	both	both	DET
issue-330	163	12	central	central	ADJ
issue-330	163	13	and	and	CCONJ
issue-330	163	14	local	local	ADJ
issue-330	163	15	authorities	authority	NOUN
issue-330	163	16	,	,	PUNCT
issue-330	163	17	have	have	AUX
issue-330	163	18	been	be	AUX
issue-330	163	19	repeatedly	repeatedly	ADV
issue-330	163	20	criticized	criticize	VERB
issue-330	163	21	by	by	ADP
issue-330	163	22	specialists	specialist	NOUN
issue-330	163	23	.	.	PUNCT
issue-330	164	1	however	however	ADV
issue-330	164	2	,	,	PUNCT
issue-330	164	3	the	the	DET
issue-330	164	4	problem	problem	NOUN
issue-330	164	5	of	of	ADP
issue-330	164	6	activating	activate	VERB
issue-330	164	7	the	the	DET
issue-330	164	8	civic	civic	ADJ
issue-330	164	9	initiative	initiative	NOUN
issue-330	164	10	in	in	ADP
issue-330	164	11	the	the	DET
issue-330	164	12	budget	budget	NOUN
issue-330	164	13	process	process	NOUN
issue-330	164	14	,	,	PUNCT
issue-330	164	15	the	the	DET
issue-330	164	16	development	development	NOUN
issue-330	164	17	of	of	ADP
issue-330	164	18	its	its	PRON
issue-330	164	19	forms	form	NOUN
issue-330	164	20	and	and	CCONJ
issue-330	164	21	methods	method	NOUN
issue-330	164	22	requires	require	VERB
issue-330	164	23	additional	additional	ADJ
issue-330	164	24	scientific	scientific	ADJ
issue-330	164	25	research	research	NOUN
issue-330	164	26	.	.	PUNCT
issue-330	165	1	the	the	DET
issue-330	165	2	revealed	reveal	VERB
issue-330	165	3	difficulties	difficulty	NOUN
issue-330	165	4	in	in	ADP
issue-330	165	5	ensuring	ensure	VERB
issue-330	165	6	the	the	DET
issue-330	165	7	publicity	publicity	NOUN
issue-330	165	8	and	and	CCONJ
issue-330	165	9	transparency	transparency	NOUN
issue-330	165	10	of	of	ADP
issue-330	165	11	the	the	DET
issue-330	165	12	budget	budget	NOUN
issue-330	165	13	process	process	NOUN
issue-330	165	14	objectively	objectively	ADV
issue-330	165	15	require	require	VERB
issue-330	165	16	the	the	DET
issue-330	165	17	adoption	adoption	NOUN
issue-330	165	18	of	of	ADP
issue-330	165	19	effective	effective	ADJ
issue-330	165	20	measures	measure	NOUN
issue-330	165	21	aimed	aim	VERB
issue-330	165	22	at	at	ADP
issue-330	165	23	overcoming	overcome	VERB
issue-330	165	24	them	they	PRON
issue-330	165	25	.	.	PUNCT
issue-330	166	1	in	in	ADP
issue-330	166	2	january	january	PROPN
issue-330	166	3	2011	2011	NUM
issue-330	166	4	,	,	PUNCT
issue-330	166	5	the	the	DET
issue-330	166	6	cabinet	cabinet	NOUN
issue-330	166	7	of	of	ADP
issue-330	166	8	ministers	minister	NOUN
issue-330	166	9	of	of	ADP
issue-330	166	10	ukraine	ukraine	PROPN
issue-330	166	11	prepared	prepare	VERB
issue-330	166	12	a	a	DET
issue-330	166	13	draft	draft	NOUN
issue-330	166	14	concept	concept	NOUN
issue-330	166	15	of	of	ADP
issue-330	166	16	the	the	DET
issue-330	166	17	state	state	NOUN
issue-330	166	18	target	target	NOUN
issue-330	166	19	program	program	NOUN
issue-330	166	20	for	for	ADP
issue-330	166	21	creation	creation	NOUN
issue-330	166	22	and	and	CCONJ
issue-330	166	23	development	development	NOUN
issue-330	166	24	of	of	ADP
issue-330	166	25	the	the	DET
issue-330	166	26	integrated	integrate	VERB
issue-330	166	27	information	information	NOUN
issue-330	166	28	and	and	CCONJ
issue-330	166	29	analytical	analytical	ADJ
issue-330	166	30	system	system	NOUN
issue-330	166	31	“	"	PUNCT
issue-330	166	32	transparent	transparent	ADJ
issue-330	166	33	budget	budget	NOUN
issue-330	166	34	”	"	PUNCT
issue-330	166	35	,	,	PUNCT
issue-330	166	36	the	the	DET
issue-330	166	37	fifth	fifth	ADJ
issue-330	166	38	(	(	PUNCT
issue-330	166	39	last	last	ADJ
issue-330	166	40	)	)	PUNCT
issue-330	166	41	stage	stage	NOUN
issue-330	166	42	of	of	ADP
issue-330	166	43	implementation	implementation	NOUN
issue-330	166	44	of	of	ADP
issue-330	166	45	which	which	PRON
issue-330	166	46	provided	provide	VERB
issue-330	166	47	for	for	ADP
issue-330	166	48	its	its	PRON
issue-330	166	49	final	final	ADJ
issue-330	166	50	term	term	NOUN
issue-330	166	51	for	for	ADP
issue-330	166	52	the	the	DET
issue-330	166	53	second	second	ADJ
issue-330	166	54	quarter	quarter	NOUN
issue-330	166	55	of	of	ADP
issue-330	166	56	2013	2013	NUM
issue-330	166	57	(	(	PUNCT
issue-330	166	58	concept	concept	NOUN
issue-330	166	59	of	of	ADP
issue-330	166	60	the	the	DET
issue-330	166	61	state	state	NOUN
issue-330	166	62	target	target	NOUN
issue-330	166	63	program	program	NOUN
issue-330	166	64	,	,	PUNCT
issue-330	166	65	2013	2013	NUM
issue-330	166	66	)	)	PUNCT
issue-330	166	67	.	.	PUNCT
issue-330	167	1	unfortunately	unfortunately	ADV
issue-330	167	2	,	,	PUNCT
issue-330	167	3	the	the	DET
issue-330	167	4	concept	concept	NOUN
issue-330	167	5	remained	remain	VERB
issue-330	167	6	the	the	DET
issue-330	167	7	project	project	NOUN
issue-330	167	8	.	.	PUNCT
issue-330	168	1	such	such	DET
issue-330	168	2	a	a	DET
issue-330	168	3	participation	participation	NOUN
issue-330	168	4	,	,	PUNCT
issue-330	168	5	probably	probably	ADV
issue-330	168	6	,	,	PUNCT
issue-330	168	7	also	also	ADV
issue-330	168	8	awaits	await	VERB
issue-330	168	9	the	the	DET
issue-330	168	10	draft	draft	NOUN
issue-330	168	11	law	law	NOUN
issue-330	168	12	“	"	PUNCT
issue-330	168	13	on	on	ADP
issue-330	168	14	openness	openness	NOUN
issue-330	168	15	of	of	ADP
issue-330	168	16	the	the	DET
issue-330	168	17	use	use	NOUN
issue-330	168	18	of	of	ADP
issue-330	168	19	public	public	ADJ
issue-330	168	20	funds	fund	NOUN
issue-330	168	21	”	"	PUNCT
issue-330	168	22	,	,	PUNCT
issue-330	168	23	introduced	introduce	VERB
issue-330	168	24	to	to	ADP
issue-330	168	25	the	the	DET
issue-330	168	26	verkhovna	verkhovna	NOUN
issue-330	168	27	rada	rada	PROPN
issue-330	168	28	of	of	ADP
issue-330	168	29	ukraine	ukraine	PROPN
issue-330	168	30	by	by	ADP
issue-330	168	31	a	a	DET
issue-330	168	32	group	group	NOUN
issue-330	168	33	of	of	ADP
issue-330	168	34	people	people	NOUN
issue-330	168	35	’s	’s	PART
issue-330	168	36	deputies	deputy	NOUN
issue-330	168	37	in	in	ADP
issue-330	168	38	may	may	PROPN
issue-330	168	39	2013	2013	NUM
issue-330	168	40	(	(	PUNCT
issue-330	168	41	concept	concept	NOUN
issue-330	168	42	of	of	ADP
issue-330	168	43	the	the	DET
issue-330	168	44	state	state	NOUN
issue-330	168	45	target	target	NOUN
issue-330	168	46	program	program	NOUN
issue-330	168	47	,	,	PUNCT
issue-330	168	48	2013	2013	NUM
issue-330	168	49	)	)	PUNCT
issue-330	168	50	.	.	PUNCT
issue-330	169	1	in	in	ADP
issue-330	169	2	addition	addition	NOUN
issue-330	169	3	,	,	PUNCT
issue-330	169	4	the	the	DET
issue-330	169	5	implementation	implementation	NOUN
issue-330	169	6	of	of	ADP
issue-330	169	7	such	such	ADJ
issue-330	169	8	legislative	legislative	ADJ
issue-330	169	9	and	and	CCONJ
issue-330	169	10	regulatory	regulatory	ADJ
issue-330	169	11	documents	document	NOUN
issue-330	169	12	requires	require	VERB
issue-330	169	13	,	,	PUNCT
issue-330	169	14	as	as	ADP
issue-330	169	15	their	their	PRON
issue-330	169	16	baltic	baltic	ADJ
issue-330	169	17	journal	journal	NOUN
issue-330	169	18	of	of	ADP
issue-330	169	19	economic	economic	ADJ
issue-330	169	20	studies	study	NOUN
issue-330	169	21	46	46	NUM
issue-330	169	22	vol	vol	NOUN
issue-330	169	23	.	.	PROPN
issue-330	170	1	4	4	NUM
issue-330	170	2	,	,	PUNCT
issue-330	170	3	no	no	INTJ
issue-330	170	4	.	.	NOUN
issue-330	170	5	1	1	NUM
issue-330	170	6	,	,	PUNCT
issue-330	170	7	2018	2018	NUM
issue-330	170	8	authors	author	NOUN
issue-330	170	9	have	have	AUX
issue-330	170	10	predicted	predict	VERB
issue-330	170	11	,	,	PUNCT
issue-330	170	12	proper	proper	ADJ
issue-330	170	13	financial	financial	ADJ
issue-330	170	14	and	and	CCONJ
issue-330	170	15	material	material	NOUN
issue-330	170	16	security	security	NOUN
issue-330	170	17	.	.	PUNCT
issue-330	171	1	thus	thus	ADV
issue-330	171	2	,	,	PUNCT
issue-330	171	3	the	the	DET
issue-330	171	4	financing	financing	NOUN
issue-330	171	5	of	of	ADP
issue-330	171	6	activities	activity	NOUN
issue-330	171	7	related	relate	VERB
issue-330	171	8	to	to	ADP
issue-330	171	9	the	the	DET
issue-330	171	10	creation	creation	NOUN
issue-330	171	11	and	and	CCONJ
issue-330	171	12	development	development	NOUN
issue-330	171	13	of	of	ADP
issue-330	171	14	an	an	DET
issue-330	171	15	integrated	integrated	ADJ
issue-330	171	16	information	information	NOUN
issue-330	171	17	and	and	CCONJ
issue-330	171	18	analytical	analytical	ADJ
issue-330	171	19	system	system	NOUN
issue-330	171	20	“	"	PUNCT
issue-330	171	21	transparent	transparent	ADJ
issue-330	171	22	budget	budget	NOUN
issue-330	171	23	”	"	PUNCT
issue-330	171	24	provided	provide	VERB
issue-330	171	25	for	for	ADP
issue-330	171	26	by	by	ADP
issue-330	171	27	the	the	DET
issue-330	171	28	aforementioned	aforementioned	ADJ
issue-330	171	29	concept	concept	NOUN
issue-330	171	30	required	require	VERB
issue-330	171	31	50.0	50.0	NUM
issue-330	171	32	million	million	NUM
issue-330	171	33	uah	uah	NOUN
issue-330	171	34	(	(	PUNCT
issue-330	171	35	at	at	ADP
issue-330	171	36	current	current	ADJ
issue-330	171	37	prices	price	NOUN
issue-330	171	38	of	of	ADP
issue-330	171	39	2011	2011	NUM
issue-330	171	40	)	)	PUNCT
issue-330	171	41	(	(	PUNCT
issue-330	171	42	mistsevi	mistsevi	ADJ
issue-330	171	43	byudzhety	byudzhety	NOUN
issue-330	171	44	:	:	PUNCT
issue-330	171	45	eksperty	eksperty	NOUN
issue-330	171	46	pidbyly	pidbyly	PROPN
issue-330	171	47	pershi	pershi	ADJ
issue-330	171	48	pidsumky	pidsumky	NOUN
issue-330	171	49	,	,	PUNCT
issue-330	171	50	2017	2017	NUM
issue-330	171	51	)	)	PUNCT
issue-330	171	52	.	.	PUNCT
issue-330	172	1	according	accord	VERB
issue-330	172	2	to	to	ADP
issue-330	172	3	calculations	calculation	NOUN
issue-330	172	4	of	of	ADP
issue-330	172	5	the	the	DET
issue-330	172	6	authors	author	NOUN
issue-330	172	7	of	of	ADP
issue-330	172	8	the	the	DET
issue-330	172	9	draft	draft	NOUN
issue-330	172	10	,	,	PUNCT
issue-330	172	11	its	its	PRON
issue-330	172	12	implementation	implementation	NOUN
issue-330	172	13	is	be	AUX
issue-330	172	14	estimated	estimate	VERB
issue-330	172	15	at	at	ADP
issue-330	172	16	0.5	0.5	NUM
issue-330	172	17	million	million	NUM
issue-330	172	18	uah	uah	NOUN
issue-330	172	19	at	at	ADP
issue-330	172	20	the	the	DET
issue-330	172	21	stage	stage	NOUN
issue-330	172	22	of	of	ADP
issue-330	172	23	development	development	NOUN
issue-330	172	24	and	and	CCONJ
issue-330	172	25	testing	testing	NOUN
issue-330	172	26	,	,	PUNCT
issue-330	172	27	and	and	CCONJ
issue-330	172	28	it	it	PRON
issue-330	172	29	was	be	AUX
issue-330	172	30	planned	plan	VERB
issue-330	172	31	to	to	PART
issue-330	172	32	spend	spend	VERB
issue-330	172	33	3.0	3.0	NUM
issue-330	172	34	million	million	NUM
issue-330	172	35	uah	uah	NOUN
issue-330	172	36	annually	annually	ADV
issue-330	172	37	for	for	ADP
issue-330	172	38	the	the	DET
issue-330	172	39	maintenance	maintenance	NOUN
issue-330	172	40	of	of	ADP
issue-330	172	41	the	the	DET
issue-330	172	42	web	web	NOUN
issue-330	172	43	-	-	NOUN
issue-330	172	44	portal	portal	ADJ
issue-330	172	45	.	.	PUNCT
issue-330	173	1	of	of	ADP
issue-330	173	2	course	course	NOUN
issue-330	173	3	,	,	PUNCT
issue-330	173	4	an	an	DET
issue-330	173	5	increased	increase	VERB
issue-330	173	6	level	level	NOUN
issue-330	173	7	of	of	ADP
issue-330	173	8	control	control	NOUN
issue-330	173	9	over	over	ADP
issue-330	173	10	public	public	ADJ
issue-330	173	11	funds	fund	NOUN
issue-330	173	12	would	would	AUX
issue-330	173	13	help	help	VERB
issue-330	173	14	to	to	PART
issue-330	173	15	compensate	compensate	VERB
issue-330	173	16	for	for	ADP
issue-330	173	17	planned	plan	VERB
issue-330	173	18	expenditures	expenditure	NOUN
issue-330	173	19	by	by	ADP
issue-330	173	20	additional	additional	ADJ
issue-330	173	21	revenues	revenue	NOUN
issue-330	173	22	to	to	ADP
issue-330	173	23	the	the	DET
issue-330	173	24	state	state	NOUN
issue-330	173	25	budget	budget	NOUN
issue-330	173	26	.	.	PUNCT
issue-330	174	1	for	for	ADP
issue-330	174	2	example	example	NOUN
issue-330	174	3	,	,	PUNCT
issue-330	174	4	according	accord	VERB
issue-330	174	5	to	to	ADP
issue-330	174	6	expert	expert	NOUN
issue-330	174	7	estimates	estimate	NOUN
issue-330	174	8	,	,	PUNCT
issue-330	174	9	it	it	PRON
issue-330	174	10	would	would	AUX
issue-330	174	11	be	be	AUX
issue-330	174	12	possible	possible	ADJ
issue-330	174	13	to	to	PART
issue-330	174	14	use	use	VERB
issue-330	174	15	30	30	NUM
issue-330	174	16	-	-	SYM
issue-330	174	17	40	40	NUM
issue-330	174	18	billion	billion	NUM
issue-330	174	19	uah	uah	NOUN
issue-330	174	20	more	more	ADV
issue-330	174	21	effectively	effectively	ADV
issue-330	174	22	in	in	ADP
issue-330	174	23	the	the	DET
issue-330	174	24	field	field	NOUN
issue-330	174	25	of	of	ADP
issue-330	174	26	public	public	ADJ
issue-330	174	27	procurement	procurement	NOUN
issue-330	174	28	(	(	PUNCT
issue-330	174	29	indeks	indek	NOUN
issue-330	174	30	vidkrytosti	vidkrytosti	NOUN
issue-330	174	31	byudzhetu	byudzhetu	VERB
issue-330	174	32	2012	2012	NUM
issue-330	174	33	-	-	SYM
issue-330	174	34	2016	2016	NUM
issue-330	174	35	)	)	PUNCT
issue-330	174	36	.	.	PUNCT
issue-330	175	1	however	however	ADV
issue-330	175	2	,	,	PUNCT
issue-330	175	3	in	in	ADP
issue-330	175	4	the	the	DET
issue-330	175	5	context	context	NOUN
issue-330	175	6	of	of	ADP
issue-330	175	7	the	the	DET
issue-330	175	8	crisis	crisis	NOUN
issue-330	175	9	of	of	ADP
issue-330	175	10	the	the	DET
issue-330	175	11	domestic	domestic	ADJ
issue-330	175	12	system	system	NOUN
issue-330	175	13	of	of	ADP
issue-330	175	14	public	public	ADJ
issue-330	175	15	finances	finance	NOUN
issue-330	175	16	,	,	PUNCT
issue-330	175	17	the	the	DET
issue-330	175	18	permanent	permanent	ADJ
issue-330	175	19	deficit	deficit	NOUN
issue-330	175	20	of	of	ADP
issue-330	175	21	the	the	DET
issue-330	175	22	state	state	NOUN
issue-330	175	23	budget	budget	NOUN
issue-330	175	24	to	to	PART
issue-330	175	25	find	find	VERB
issue-330	175	26	an	an	DET
issue-330	175	27	additional	additional	ADJ
issue-330	175	28	resource	resource	NOUN
issue-330	175	29	for	for	ADP
issue-330	175	30	these	these	DET
issue-330	175	31	legislative	legislative	ADJ
issue-330	175	32	innovations	innovation	NOUN
issue-330	175	33	,	,	PUNCT
issue-330	175	34	of	of	ADP
issue-330	175	35	course	course	NOUN
issue-330	175	36	,	,	PUNCT
issue-330	175	37	it	it	PRON
issue-330	175	38	is	be	AUX
issue-330	175	39	extremely	extremely	ADV
issue-330	175	40	difficult	difficult	ADJ
issue-330	175	41	.	.	PUNCT
issue-330	176	1	this	this	PRON
issue-330	176	2	explains	explain	VERB
issue-330	176	3	why	why	SCONJ
issue-330	176	4	initiatives	initiative	NOUN
issue-330	176	5	to	to	PART
issue-330	176	6	improve	improve	VERB
issue-330	176	7	the	the	DET
issue-330	176	8	transparency	transparency	NOUN
issue-330	176	9	of	of	ADP
issue-330	176	10	the	the	DET
issue-330	176	11	budget	budget	NOUN
issue-330	176	12	process	process	NOUN
issue-330	176	13	in	in	ADP
issue-330	176	14	ukraine	ukraine	PROPN
issue-330	176	15	tend	tend	VERB
issue-330	176	16	to	to	PART
issue-330	176	17	remain	remain	VERB
issue-330	176	18	initiatives	initiative	NOUN
issue-330	176	19	.	.	PUNCT
issue-330	177	1	it	it	PRON
issue-330	177	2	is	be	AUX
issue-330	177	3	therefore	therefore	ADV
issue-330	177	4	advisable	advisable	ADJ
issue-330	177	5	to	to	PART
issue-330	177	6	pay	pay	VERB
issue-330	177	7	attention	attention	NOUN
issue-330	177	8	to	to	ADP
issue-330	177	9	those	those	DET
issue-330	177	10	proposals	proposal	NOUN
issue-330	177	11	that	that	PRON
issue-330	177	12	,	,	PUNCT
issue-330	177	13	according	accord	VERB
issue-330	177	14	to	to	ADP
issue-330	177	15	the	the	DET
issue-330	177	16	calculations	calculation	NOUN
issue-330	177	17	of	of	ADP
issue-330	177	18	the	the	DET
issue-330	177	19	international	international	ADJ
issue-330	177	20	centre	centre	NOUN
issue-330	177	21	for	for	ADP
issue-330	177	22	policy	policy	NOUN
issue-330	177	23	studies	study	NOUN
issue-330	177	24	,	,	PUNCT
issue-330	177	25	practically	practically	ADV
issue-330	177	26	do	do	AUX
issue-330	177	27	not	not	PART
issue-330	177	28	require	require	VERB
issue-330	177	29	significant	significant	ADJ
issue-330	177	30	additional	additional	ADJ
issue-330	177	31	costs	cost	NOUN
issue-330	177	32	for	for	ADP
issue-330	177	33	the	the	DET
issue-330	177	34	implementation	implementation	NOUN
issue-330	177	35	of	of	ADP
issue-330	177	36	the	the	DET
issue-330	177	37	necessary	necessary	ADJ
issue-330	177	38	measures	measure	NOUN
issue-330	177	39	,	,	PUNCT
issue-330	177	40	namely	namely	ADV
issue-330	177	41	:	:	PUNCT
issue-330	177	42	–	–	PUNCT
issue-330	177	43	publish	publish	VERB
issue-330	177	44	an	an	DET
issue-330	177	45	annual	annual	ADJ
issue-330	177	46	report	report	NOUN
issue-330	177	47	,	,	PUNCT
issue-330	177	48	which	which	PRON
issue-330	177	49	is	be	AUX
issue-330	177	50	currently	currently	ADV
issue-330	177	51	being	be	AUX
issue-330	177	52	prepared	prepare	VERB
issue-330	177	53	only	only	ADV
issue-330	177	54	for	for	ADP
issue-330	177	55	internal	internal	ADJ
issue-330	177	56	use	use	NOUN
issue-330	177	57	;	;	PUNCT
issue-330	177	58	–	–	PUNCT
issue-330	177	59	make	make	VERB
issue-330	177	60	and	and	CCONJ
issue-330	177	61	publish	publish	VERB
issue-330	177	62	a	a	DET
issue-330	177	63	budget	budget	NOUN
issue-330	177	64	for	for	ADP
issue-330	177	65	citizens	citizen	NOUN
issue-330	177	66	;	;	PUNCT
issue-330	177	67	–	–	PUNCT
issue-330	177	68	include	include	VERB
issue-330	177	69	a	a	DET
issue-330	177	70	detailed	detailed	ADJ
issue-330	177	71	description	description	NOUN
issue-330	177	72	of	of	ADP
issue-330	177	73	the	the	DET
issue-330	177	74	macroeconomic	macroeconomic	ADJ
issue-330	177	75	and	and	CCONJ
issue-330	177	76	fiscal	fiscal	ADJ
issue-330	177	77	environment	environment	NOUN
issue-330	177	78	in	in	ADP
issue-330	177	79	the	the	DET
issue-330	177	80	current	current	ADJ
issue-330	177	81	state	state	NOUN
issue-330	177	82	budget	budget	NOUN
issue-330	177	83	;	;	PUNCT
issue-330	177	84	–	–	PUNCT
issue-330	177	85	submit	submit	VERB
issue-330	177	86	the	the	DET
issue-330	177	87	data	datum	NOUN
issue-330	177	88	in	in	ADP
issue-330	177	89	the	the	DET
issue-330	177	90	draft	draft	NOUN
issue-330	177	91	state	state	NOUN
issue-330	177	92	budget	budget	NOUN
issue-330	177	93	:	:	PUNCT
issue-330	177	94	1	1	NUM
issue-330	177	95	)	)	PUNCT
issue-330	177	96	about	about	ADP
issue-330	177	97	the	the	DET
issue-330	177	98	actual	actual	ADJ
issue-330	177	99	expenditures	expenditure	NOUN
issue-330	177	100	for	for	ADP
issue-330	177	101	the	the	DET
issue-330	177	102	previous	previous	ADJ
issue-330	177	103	year	year	NOUN
issue-330	177	104	,	,	PUNCT
issue-330	177	105	in	in	ADP
issue-330	177	106	particular	particular	ADJ
issue-330	177	107	,	,	PUNCT
issue-330	177	108	by	by	ADP
issue-330	177	109	individual	individual	ADJ
issue-330	177	110	programs	program	NOUN
issue-330	177	111	,	,	PUNCT
issue-330	177	112	as	as	ADV
issue-330	177	113	well	well	ADV
issue-330	177	114	as	as	ADP
issue-330	177	115	the	the	DET
issue-330	177	116	planned	plan	VERB
issue-330	177	117	expenditures	expenditure	NOUN
issue-330	177	118	by	by	ADP
issue-330	177	119	economic	economic	ADJ
issue-330	177	120	and	and	CCONJ
issue-330	177	121	departmental	departmental	ADJ
issue-330	177	122	classification	classification	NOUN
issue-330	177	123	;	;	PUNCT
issue-330	177	124	2	2	X
issue-330	177	125	)	)	PUNCT
issue-330	177	126	about	about	ADP
issue-330	177	127	the	the	DET
issue-330	177	128	non	non	ADJ
issue-330	177	129	-	-	ADJ
issue-330	177	130	tax	tax	ADJ
issue-330	177	131	revenues	revenue	NOUN
issue-330	177	132	of	of	ADP
issue-330	177	133	the	the	DET
issue-330	177	134	budget	budget	NOUN
issue-330	177	135	and	and	CCONJ
issue-330	177	136	the	the	DET
issue-330	177	137	state	state	NOUN
issue-330	177	138	debt	debt	NOUN
issue-330	177	139	for	for	ADP
issue-330	177	140	the	the	DET
issue-330	177	141	past	past	ADJ
issue-330	177	142	fiscal	fiscal	ADJ
issue-330	177	143	year	year	NOUN
issue-330	177	144	;	;	PUNCT
issue-330	177	145	3	3	X
issue-330	177	146	)	)	PUNCT
issue-330	177	147	on	on	ADP
issue-330	177	148	the	the	DET
issue-330	177	149	impact	impact	NOUN
issue-330	177	150	of	of	ADP
issue-330	177	151	various	various	ADJ
issue-330	177	152	macroeconomic	macroeconomic	ADJ
issue-330	177	153	assumptions	assumption	NOUN
issue-330	177	154	on	on	ADP
issue-330	177	155	budget	budget	NOUN
issue-330	177	156	execution	execution	NOUN
issue-330	177	157	;	;	PUNCT
issue-330	177	158	4	4	NUM
issue-330	177	159	)	)	PUNCT
issue-330	177	160	about	about	ADP
issue-330	177	161	the	the	DET
issue-330	177	162	relationship	relationship	NOUN
issue-330	177	163	of	of	ADP
issue-330	177	164	the	the	DET
issue-330	177	165	budget	budget	NOUN
issue-330	177	166	with	with	ADP
issue-330	177	167	the	the	DET
issue-330	177	168	declared	declare	VERB
issue-330	177	169	government	government	NOUN
issue-330	177	170	objectives	objective	NOUN
issue-330	177	171	of	of	ADP
issue-330	177	172	the	the	DET
issue-330	177	173	policy	policy	NOUN
issue-330	177	174	and	and	CCONJ
issue-330	177	175	performance	performance	NOUN
issue-330	177	176	indicators	indicator	NOUN
issue-330	177	177	of	of	ADP
issue-330	177	178	budget	budget	NOUN
issue-330	177	179	programs	program	NOUN
issue-330	177	180	;	;	PUNCT
issue-330	177	181	5	5	X
issue-330	177	182	)	)	PUNCT
issue-330	177	183	on	on	ADP
issue-330	177	184	the	the	DET
issue-330	177	185	use	use	NOUN
issue-330	177	186	of	of	ADP
issue-330	177	187	extrabudgetary	extrabudgetary	ADJ
issue-330	177	188	funds	fund	NOUN
issue-330	177	189	in	in	ADP
issue-330	177	190	both	both	CCONJ
issue-330	177	191	financial	financial	ADJ
issue-330	177	192	and	and	CCONJ
issue-330	177	193	in	in	ADP
issue-330	177	194	-	-	PUNCT
issue-330	177	195	kind	kind	NOUN
issue-330	177	196	form	form	NOUN
issue-330	177	197	(	(	PUNCT
issue-330	177	198	in	in	ADP
issue-330	177	199	particular	particular	ADJ
issue-330	177	200	,	,	PUNCT
issue-330	177	201	regarding	regard	VERB
issue-330	177	202	sources	source	NOUN
issue-330	177	203	of	of	ADP
issue-330	177	204	donor	donor	NOUN
issue-330	177	205	assistance	assistance	NOUN
issue-330	177	206	)	)	PUNCT
issue-330	177	207	;	;	PUNCT
issue-330	177	208	–	–	PUNCT
issue-330	177	209	include	include	VERB
issue-330	177	210	information	information	NOUN
issue-330	177	211	at	at	ADP
issue-330	177	212	the	the	DET
issue-330	177	213	program	program	NOUN
issue-330	177	214	level	level	NOUN
issue-330	177	215	in	in	ADP
issue-330	177	216	the	the	DET
issue-330	177	217	current	current	ADJ
issue-330	177	218	budget	budget	NOUN
issue-330	177	219	;	;	PUNCT
issue-330	177	220	–	–	PUNCT
issue-330	177	221	to	to	PART
issue-330	177	222	provide	provide	VERB
issue-330	177	223	information	information	NOUN
issue-330	177	224	on	on	ADP
issue-330	177	225	the	the	DET
issue-330	177	226	structure	structure	NOUN
issue-330	177	227	of	of	ADP
issue-330	177	228	public	public	ADJ
issue-330	177	229	debt	debt	NOUN
issue-330	177	230	in	in	ADP
issue-330	177	231	the	the	DET
issue-330	177	232	report	report	NOUN
issue-330	177	233	on	on	ADP
issue-330	177	234	budget	budget	NOUN
issue-330	177	235	execution	execution	NOUN
issue-330	177	236	throughout	throughout	ADP
issue-330	177	237	the	the	DET
issue-330	177	238	year	year	NOUN
issue-330	177	239	;	;	PUNCT
issue-330	177	240	–	–	PUNCT
issue-330	177	241	in	in	ADP
issue-330	177	242	the	the	DET
issue-330	177	243	annual	annual	ADJ
issue-330	177	244	reports	report	NOUN
issue-330	177	245	,	,	PUNCT
issue-330	177	246	explain	explain	VERB
issue-330	177	247	the	the	DET
issue-330	177	248	difference	difference	NOUN
issue-330	177	249	between	between	ADP
issue-330	177	250	the	the	DET
issue-330	177	251	planned	plan	VERB
issue-330	177	252	and	and	CCONJ
issue-330	177	253	actual	actual	ADJ
issue-330	177	254	level	level	NOUN
issue-330	177	255	of	of	ADP
issue-330	177	256	expenditures	expenditure	NOUN
issue-330	177	257	;	;	PUNCT
issue-330	177	258	–	–	PUNCT
issue-330	177	259	in	in	ADP
issue-330	177	260	the	the	DET
issue-330	177	261	audit	audit	NOUN
issue-330	177	262	reports	report	VERB
issue-330	177	263	on	on	ADP
issue-330	177	264	the	the	DET
issue-330	177	265	budget	budget	NOUN
issue-330	177	266	,	,	PUNCT
issue-330	177	267	provide	provide	VERB
issue-330	177	268	information	information	NOUN
issue-330	177	269	on	on	ADP
issue-330	177	270	the	the	DET
issue-330	177	271	actions	action	NOUN
issue-330	177	272	that	that	PRON
issue-330	177	273	the	the	DET
issue-330	177	274	executive	executive	PROPN
issue-330	177	275	authority	authority	NOUN
issue-330	177	276	conducts	conduct	VERB
issue-330	177	277	to	to	PART
issue-330	177	278	implement	implement	VERB
issue-330	177	279	the	the	DET
issue-330	177	280	audit	audit	NOUN
issue-330	177	281	recommendations	recommendation	NOUN
issue-330	177	282	.	.	PUNCT
issue-330	178	1	expanding	expand	VERB
issue-330	178	2	the	the	DET
issue-330	178	3	list	list	NOUN
issue-330	178	4	of	of	ADP
issue-330	178	5	mandatory	mandatory	ADJ
issue-330	178	6	disclosure	disclosure	NOUN
issue-330	178	7	of	of	ADP
issue-330	178	8	budget	budget	NOUN
issue-330	178	9	information	information	NOUN
issue-330	178	10	,	,	PUNCT
issue-330	178	11	such	such	ADJ
issue-330	178	12	as	as	ADP
issue-330	178	13	the	the	DET
issue-330	178	14	inclusion	inclusion	NOUN
issue-330	178	15	of	of	ADP
issue-330	178	16	planned	plan	VERB
issue-330	178	17	calculations	calculation	NOUN
issue-330	178	18	of	of	ADP
issue-330	178	19	indicators	indicator	NOUN
issue-330	178	20	of	of	ADP
issue-330	178	21	the	the	DET
issue-330	178	22	main	main	ADJ
issue-330	178	23	items	item	NOUN
issue-330	178	24	of	of	ADP
issue-330	178	25	income	income	NOUN
issue-330	178	26	and	and	CCONJ
issue-330	178	27	expenditure	expenditure	NOUN
issue-330	178	28	,	,	PUNCT
issue-330	178	29	is	be	AUX
issue-330	178	30	absolutely	absolutely	ADV
issue-330	178	31	possible	possible	ADJ
issue-330	178	32	in	in	ADP
issue-330	178	33	the	the	DET
issue-330	178	34	current	current	ADJ
issue-330	178	35	informational	informational	ADJ
issue-330	178	36	environment	environment	NOUN
issue-330	178	37	,	,	PUNCT
issue-330	178	38	which	which	PRON
issue-330	178	39	involves	involve	VERB
issue-330	178	40	simplifying	simplify	VERB
issue-330	178	41	the	the	DET
issue-330	178	42	mechanisms	mechanism	NOUN
issue-330	178	43	of	of	ADP
issue-330	178	44	communication	communication	NOUN
issue-330	178	45	through	through	ADP
issue-330	178	46	the	the	DET
issue-330	178	47	use	use	NOUN
issue-330	178	48	of	of	ADP
issue-330	178	49	technical	technical	ADJ
issue-330	178	50	means	mean	NOUN
issue-330	178	51	.	.	PUNCT
issue-330	179	1	4	4	X
issue-330	179	2	.	.	X
issue-330	179	3	conclusions	conclusion	NOUN
issue-330	179	4	thus	thus	ADV
issue-330	179	5	,	,	PUNCT
issue-330	179	6	today	today	NOUN
issue-330	179	7	’s	’s	PART
issue-330	179	8	budget	budget	NOUN
issue-330	179	9	management	management	NOUN
issue-330	179	10	can	can	AUX
issue-330	179	11	be	be	AUX
issue-330	179	12	considered	consider	VERB
issue-330	179	13	as	as	ADP
issue-330	179	14	:	:	PUNCT
issue-330	179	15	the	the	DET
issue-330	179	16	science	science	NOUN
issue-330	179	17	of	of	ADP
issue-330	179	18	management	management	NOUN
issue-330	179	19	;	;	PUNCT
issue-330	179	20	a	a	DET
issue-330	179	21	budget	budget	NOUN
issue-330	179	22	management	management	NOUN
issue-330	179	23	system	system	NOUN
issue-330	179	24	that	that	PRON
issue-330	179	25	is	be	AUX
issue-330	179	26	represented	represent	VERB
issue-330	179	27	by	by	ADP
issue-330	179	28	a	a	DET
issue-330	179	29	combination	combination	NOUN
issue-330	179	30	of	of	ADP
issue-330	179	31	two	two	NUM
issue-330	179	32	elements	element	NOUN
issue-330	179	33	–	–	PUNCT
issue-330	179	34	objects	object	NOUN
issue-330	179	35	and	and	CCONJ
issue-330	179	36	subjects	subject	NOUN
issue-330	179	37	of	of	ADP
issue-330	179	38	management	management	NOUN
issue-330	179	39	;	;	PUNCT
issue-330	179	40	art	art	NOUN
issue-330	179	41	that	that	SCONJ
issue-330	179	42	“	"	PUNCT
issue-330	179	43	arm	arm	NOUN
issue-330	179	44	”	"	PUNCT
issue-330	179	45	managers	manager	NOUN
issue-330	179	46	with	with	ADP
issue-330	179	47	specific	specific	ADJ
issue-330	179	48	tools	tool	NOUN
issue-330	179	49	in	in	ADP
issue-330	179	50	the	the	DET
issue-330	179	51	budget	budget	NOUN
issue-330	179	52	sphere	sphere	NOUN
issue-330	179	53	;	;	PUNCT
issue-330	179	54	one	one	NUM
issue-330	179	55	of	of	ADP
issue-330	179	56	the	the	DET
issue-330	179	57	areas	area	NOUN
issue-330	179	58	of	of	ADP
issue-330	179	59	financial	financial	ADJ
issue-330	179	60	management	management	NOUN
issue-330	179	61	;	;	PUNCT
issue-330	179	62	multi	multi	ADJ
issue-330	179	63	-	-	ADJ
issue-330	179	64	level	level	ADJ
issue-330	179	65	system	system	NOUN
issue-330	179	66	of	of	ADP
issue-330	179	67	budget	budget	NOUN
issue-330	179	68	process	process	NOUN
issue-330	179	69	management	management	NOUN
issue-330	179	70	.	.	PUNCT
issue-330	180	1	however	however	ADV
issue-330	180	2	,	,	PUNCT
issue-330	180	3	in	in	ADP
issue-330	180	4	our	our	PRON
issue-330	180	5	opinion	opinion	NOUN
issue-330	180	6	,	,	PUNCT
issue-330	180	7	it	it	PRON
issue-330	180	8	is	be	AUX
issue-330	180	9	expedient	expedient	ADJ
issue-330	180	10	to	to	PART
issue-330	180	11	consider	consider	VERB
issue-330	180	12	that	that	SCONJ
issue-330	180	13	this	this	PRON
issue-330	180	14	is	be	AUX
issue-330	180	15	a	a	DET
issue-330	180	16	set	set	NOUN
issue-330	180	17	of	of	ADP
issue-330	180	18	interrelated	interrelated	ADJ
issue-330	180	19	functions	function	NOUN
issue-330	180	20	,	,	PUNCT
issue-330	180	21	principles	principle	NOUN
issue-330	180	22	,	,	PUNCT
issue-330	180	23	methods	method	NOUN
issue-330	180	24	,	,	PUNCT
issue-330	180	25	techniques	technique	NOUN
issue-330	180	26	,	,	PUNCT
issue-330	180	27	and	and	CCONJ
issue-330	180	28	procedures	procedure	NOUN
issue-330	180	29	used	use	VERB
issue-330	180	30	by	by	ADP
issue-330	180	31	the	the	DET
issue-330	180	32	authorized	authorized	ADJ
issue-330	180	33	authorities	authority	NOUN
issue-330	180	34	.	.	PUNCT
issue-330	181	1	using	use	VERB
issue-330	181	2	all	all	DET
issue-330	181	3	the	the	DET
issue-330	181	4	components	component	NOUN
issue-330	181	5	of	of	ADP
issue-330	181	6	budget	budget	NOUN
issue-330	181	7	management	management	NOUN
issue-330	181	8	,	,	PUNCT
issue-330	181	9	the	the	DET
issue-330	181	10	state	state	NOUN
issue-330	181	11	plans	plan	VERB
issue-330	181	12	and	and	CCONJ
issue-330	181	13	manages	manage	VERB
issue-330	181	14	the	the	DET
issue-330	181	15	key	key	ADJ
issue-330	181	16	budget	budget	NOUN
issue-330	181	17	indicators	indicator	NOUN
issue-330	181	18	,	,	PUNCT
issue-330	181	19	which	which	PRON
issue-330	181	20	allows	allow	VERB
issue-330	181	21	taking	take	VERB
issue-330	181	22	into	into	ADP
issue-330	181	23	account	account	NOUN
issue-330	181	24	the	the	DET
issue-330	181	25	budget	budget	NOUN
issue-330	181	26	’s	’s	PART
issue-330	181	27	ability	ability	NOUN
issue-330	181	28	to	to	PART
issue-330	181	29	influence	influence	VERB
issue-330	181	30	sustained	sustain	VERB
issue-330	181	31	economic	economic	ADJ
issue-330	181	32	dynamics	dynamic	NOUN
issue-330	181	33	,	,	PUNCT
issue-330	181	34	employment	employment	NOUN
issue-330	181	35	,	,	PUNCT
issue-330	181	36	investment	investment	NOUN
issue-330	181	37	,	,	PUNCT
issue-330	181	38	innovation	innovation	NOUN
issue-330	181	39	,	,	PUNCT
issue-330	181	40	and	and	CCONJ
issue-330	181	41	equalization	equalization	NOUN
issue-330	181	42	of	of	ADP
issue-330	181	43	regional	regional	ADJ
issue-330	181	44	development	development	NOUN
issue-330	181	45	.	.	PUNCT
issue-330	182	1	budget	budget	NOUN
issue-330	182	2	management	management	NOUN
issue-330	182	3	is	be	AUX
issue-330	182	4	aimed	aim	VERB
issue-330	182	5	at	at	ADP
issue-330	182	6	ensuring	ensure	VERB
issue-330	182	7	the	the	DET
issue-330	182	8	effective	effective	ADJ
issue-330	182	9	implementation	implementation	NOUN
issue-330	182	10	of	of	ADP
issue-330	182	11	the	the	DET
issue-330	182	12	procedures	procedure	NOUN
issue-330	182	13	for	for	ADP
issue-330	182	14	the	the	DET
issue-330	182	15	drafting	drafting	NOUN
issue-330	182	16	,	,	PUNCT
issue-330	182	17	review	review	NOUN
issue-330	182	18	,	,	PUNCT
issue-330	182	19	approval	approval	NOUN
issue-330	182	20	,	,	PUNCT
issue-330	182	21	and	and	CCONJ
issue-330	182	22	execution	execution	NOUN
issue-330	182	23	of	of	ADP
issue-330	182	24	the	the	DET
issue-330	182	25	budget	budget	NOUN
issue-330	182	26	to	to	PART
issue-330	182	27	achieve	achieve	VERB
issue-330	182	28	economic	economic	ADJ
issue-330	182	29	and	and	CCONJ
issue-330	182	30	social	social	ADJ
issue-330	182	31	benefits	benefit	NOUN
issue-330	182	32	in	in	ADP
issue-330	182	33	terms	term	NOUN
issue-330	182	34	of	of	ADP
issue-330	182	35	the	the	DET
issue-330	182	36	changing	change	VERB
issue-330	182	37	environment	environment	NOUN
issue-330	182	38	.	.	PUNCT
issue-330	183	1	understanding	understand	VERB
issue-330	183	2	the	the	DET
issue-330	183	3	essence	essence	NOUN
issue-330	183	4	of	of	ADP
issue-330	183	5	the	the	DET
issue-330	183	6	budget	budget	NOUN
issue-330	183	7	and	and	CCONJ
issue-330	183	8	other	other	ADJ
issue-330	183	9	public	public	ADJ
issue-330	183	10	financial	financial	ADJ
issue-330	183	11	resources	resource	NOUN
issue-330	183	12	as	as	SCONJ
issue-330	183	13	public	public	ADJ
issue-330	183	14	funds	fund	NOUN
issue-330	183	15	objectively	objectively	ADV
issue-330	183	16	makes	make	VERB
issue-330	183	17	it	it	PRON
issue-330	183	18	possible	possible	ADJ
issue-330	183	19	to	to	PART
issue-330	183	20	have	have	VERB
issue-330	183	21	information	information	NOUN
issue-330	183	22	about	about	ADP
issue-330	183	23	their	their	PRON
issue-330	183	24	state	state	NOUN
issue-330	183	25	(	(	PUNCT
issue-330	183	26	formation	formation	NOUN
issue-330	183	27	,	,	PUNCT
issue-330	183	28	distribution	distribution	NOUN
issue-330	183	29	,	,	PUNCT
issue-330	183	30	and	and	CCONJ
issue-330	183	31	use	use	NOUN
issue-330	183	32	)	)	PUNCT
issue-330	183	33	by	by	ADP
issue-330	183	34	any	any	DET
issue-330	183	35	citizen	citizen	NOUN
issue-330	183	36	of	of	ADP
issue-330	183	37	the	the	DET
issue-330	183	38	country	country	NOUN
issue-330	183	39	,	,	PUNCT
issue-330	183	40	especially	especially	ADV
issue-330	183	41	if	if	SCONJ
issue-330	183	42	he	he	PRON
issue-330	183	43	or	or	CCONJ
issue-330	183	44	she	she	PRON
issue-330	183	45	is	be	AUX
issue-330	183	46	also	also	ADV
issue-330	183	47	a	a	DET
issue-330	183	48	taxpayer	taxpayer	NOUN
issue-330	183	49	at	at	ADP
issue-330	183	50	the	the	DET
issue-330	183	51	same	same	ADJ
issue-330	183	52	time	time	NOUN
issue-330	183	53	.	.	PUNCT
issue-330	184	1	assessment	assessment	NOUN
issue-330	184	2	of	of	ADP
issue-330	184	3	the	the	DET
issue-330	184	4	state	state	NOUN
issue-330	184	5	of	of	ADP
issue-330	184	6	implementation	implementation	NOUN
issue-330	184	7	of	of	ADP
issue-330	184	8	the	the	DET
issue-330	184	9	principle	principle	NOUN
issue-330	184	10	of	of	ADP
issue-330	184	11	publicity	publicity	NOUN
issue-330	184	12	and	and	CCONJ
issue-330	184	13	transparency	transparency	NOUN
issue-330	184	14	in	in	ADP
issue-330	184	15	the	the	DET
issue-330	184	16	budget	budget	NOUN
issue-330	184	17	management	management	NOUN
issue-330	184	18	of	of	ADP
issue-330	184	19	ukraine	ukraine	PROPN
issue-330	184	20	makes	make	VERB
issue-330	184	21	it	it	PRON
issue-330	184	22	possible	possible	ADJ
issue-330	184	23	to	to	PART
issue-330	184	24	draw	draw	VERB
issue-330	184	25	the	the	DET
issue-330	184	26	following	following	ADJ
issue-330	184	27	conclusions	conclusion	NOUN
issue-330	184	28	:	:	PUNCT
issue-330	185	1	1	1	X
issue-330	185	2	.	.	PUNCT
issue-330	185	3	the	the	DET
issue-330	185	4	content	content	NOUN
issue-330	185	5	of	of	ADP
issue-330	185	6	the	the	DET
issue-330	185	7	principle	principle	NOUN
issue-330	185	8	of	of	ADP
issue-330	185	9	publicity	publicity	NOUN
issue-330	185	10	and	and	CCONJ
issue-330	185	11	transparency	transparency	NOUN
issue-330	185	12	in	in	ADP
issue-330	185	13	the	the	DET
issue-330	185	14	text	text	NOUN
issue-330	185	15	of	of	ADP
issue-330	185	16	the	the	DET
issue-330	185	17	budget	budget	NOUN
issue-330	185	18	code	code	NOUN
issue-330	185	19	of	of	ADP
issue-330	185	20	ukraine	ukraine	NOUN
issue-330	185	21	should	should	AUX
issue-330	185	22	be	be	AUX
issue-330	185	23	amended	amend	VERB
issue-330	185	24	by	by	ADP
issue-330	185	25	formulating	formulate	VERB
issue-330	185	26	it	it	PRON
issue-330	185	27	as	as	ADP
issue-330	185	28	a	a	DET
issue-330	185	29	principle	principle	NOUN
issue-330	185	30	of	of	ADP
issue-330	185	31	the	the	DET
issue-330	185	32	budget	budget	NOUN
issue-330	185	33	process	process	NOUN
issue-330	185	34	,	,	PUNCT
issue-330	185	35	rather	rather	ADV
issue-330	185	36	than	than	ADP
issue-330	185	37	the	the	DET
issue-330	185	38	principle	principle	NOUN
issue-330	185	39	of	of	ADP
issue-330	185	40	the	the	DET
issue-330	185	41	budgetary	budgetary	ADJ
issue-330	185	42	system	system	NOUN
issue-330	185	43	of	of	ADP
issue-330	185	44	ukraine	ukraine	NOUN
issue-330	185	45	;	;	PUNCT
issue-330	185	46	herewith	herewith	VERB
issue-330	185	47	it	it	PRON
issue-330	185	48	is	be	AUX
issue-330	185	49	necessary	necessary	ADJ
issue-330	185	50	to	to	PART
issue-330	185	51	specify	specify	VERB
issue-330	185	52	the	the	DET
issue-330	185	53	methods	method	NOUN
issue-330	185	54	of	of	ADP
issue-330	185	55	its	its	PRON
issue-330	185	56	practical	practical	ADJ
issue-330	185	57	implementation	implementation	NOUN
issue-330	185	58	.	.	PUNCT
issue-330	186	1	2	2	X
issue-330	186	2	.	.	X
issue-330	186	3	the	the	DET
issue-330	186	4	full	full	ADJ
issue-330	186	5	implementation	implementation	NOUN
issue-330	186	6	of	of	ADP
issue-330	186	7	the	the	DET
issue-330	186	8	principle	principle	NOUN
issue-330	186	9	of	of	ADP
issue-330	186	10	publicity	publicity	NOUN
issue-330	186	11	and	and	CCONJ
issue-330	186	12	transparency	transparency	NOUN
issue-330	186	13	of	of	ADP
issue-330	186	14	the	the	DET
issue-330	186	15	budget	budget	NOUN
issue-330	186	16	process	process	NOUN
issue-330	186	17	will	will	AUX
issue-330	186	18	contribute	contribute	VERB
issue-330	186	19	to	to	ADP
issue-330	186	20	increasing	increase	VERB
issue-330	186	21	the	the	DET
issue-330	186	22	level	level	NOUN
issue-330	186	23	of	of	ADP
issue-330	186	24	trust	trust	NOUN
issue-330	186	25	of	of	ADP
issue-330	186	26	citizens	citizen	NOUN
issue-330	186	27	to	to	ADP
issue-330	186	28	the	the	DET
issue-330	186	29	authorities	authority	NOUN
issue-330	186	30	of	of	ADP
issue-330	186	31	different	different	ADJ
issue-330	186	32	levels	level	NOUN
issue-330	186	33	,	,	PUNCT
issue-330	186	34	which	which	PRON
issue-330	186	35	is	be	AUX
issue-330	186	36	one	one	NUM
issue-330	186	37	of	of	ADP
issue-330	186	38	the	the	DET
issue-330	186	39	factors	factor	NOUN
issue-330	186	40	of	of	ADP
issue-330	186	41	successful	successful	ADJ
issue-330	186	42	implementation	implementation	NOUN
issue-330	186	43	of	of	ADP
issue-330	186	44	the	the	DET
issue-330	186	45	state	state	NOUN
issue-330	186	46	social	social	ADJ
issue-330	186	47	and	and	CCONJ
issue-330	186	48	economic	economic	ADJ
issue-330	186	49	policy	policy	NOUN
issue-330	186	50	,	,	PUNCT
issue-330	186	51	and	and	CCONJ
issue-330	186	52	will	will	AUX
issue-330	186	53	deepen	deepen	VERB
issue-330	186	54	the	the	DET
issue-330	186	55	democratic	democratic	ADJ
issue-330	186	56	principles	principle	NOUN
issue-330	186	57	of	of	ADP
issue-330	186	58	the	the	DET
issue-330	186	59	formation	formation	NOUN
issue-330	186	60	and	and	CCONJ
issue-330	186	61	development	development	NOUN
issue-330	186	62	of	of	ADP
issue-330	186	63	ukrainian	ukrainian	ADJ
issue-330	186	64	society	society	NOUN
issue-330	186	65	.	.	PUNCT
issue-330	187	1	baltic	baltic	PROPN
issue-330	187	2	journal	journal	PROPN
issue-330	187	3	of	of	ADP
issue-330	187	4	economic	economic	ADJ
issue-330	187	5	studies	study	NOUN
issue-330	187	6	47	47	NUM
issue-330	187	7	vol	vol	NOUN
issue-330	187	8	.	.	PROPN
issue-330	188	1	4	4	NUM
issue-330	188	2	,	,	PUNCT
issue-330	188	3	no	no	INTJ
issue-330	188	4	.	.	NOUN
issue-330	188	5	1	1	NUM
issue-330	188	6	,	,	PUNCT
issue-330	188	7	2018	2018	NUM
issue-330	188	8	3	3	NUM
issue-330	188	9	.	.	PUNCT
issue-330	189	1	the	the	DET
issue-330	189	2	lack	lack	NOUN
issue-330	189	3	of	of	ADP
issue-330	189	4	transparency	transparency	NOUN
issue-330	189	5	of	of	ADP
issue-330	189	6	budget	budget	NOUN
issue-330	189	7	information	information	NOUN
issue-330	189	8	at	at	ADP
issue-330	189	9	the	the	DET
issue-330	189	10	planning	planning	NOUN
issue-330	189	11	stage	stage	NOUN
issue-330	189	12	significantly	significantly	ADV
issue-330	189	13	impairs	impair	VERB
issue-330	189	14	the	the	DET
issue-330	189	15	ability	ability	NOUN
issue-330	189	16	to	to	PART
issue-330	189	17	manage	manage	VERB
issue-330	189	18	budget	budget	NOUN
issue-330	189	19	resources	resource	NOUN
issue-330	189	20	,	,	PUNCT
issue-330	189	21	primarily	primarily	ADV
issue-330	189	22	at	at	ADP
issue-330	189	23	the	the	DET
issue-330	189	24	local	local	ADJ
issue-330	189	25	level	level	NOUN
issue-330	189	26	,	,	PUNCT
issue-330	189	27	exacerbating	exacerbate	VERB
issue-330	189	28	the	the	DET
issue-330	189	29	problem	problem	NOUN
issue-330	189	30	of	of	ADP
issue-330	189	31	full	full	ADJ
issue-330	189	32	budget	budget	NOUN
issue-330	189	33	financing	financing	NOUN
issue-330	189	34	,	,	PUNCT
issue-330	189	35	especially	especially	ADV
issue-330	189	36	at	at	ADP
issue-330	189	37	the	the	DET
issue-330	189	38	end	end	NOUN
issue-330	189	39	of	of	ADP
issue-330	189	40	the	the	DET
issue-330	189	41	budget	budget	NOUN
issue-330	189	42	period	period	NOUN
issue-330	189	43	.	.	PUNCT
issue-330	190	1	4	4	X
issue-330	190	2	.	.	X
issue-330	190	3	budget	budget	NOUN
issue-330	190	4	information	information	NOUN
issue-330	190	5	for	for	ADP
issue-330	190	6	an	an	DET
issue-330	190	7	overwhelming	overwhelming	ADJ
issue-330	190	8	majority	majority	NOUN
issue-330	190	9	of	of	ADP
issue-330	190	10	stakeholders	stakeholder	NOUN
issue-330	190	11	remains	remain	VERB
issue-330	190	12	inaccessible	inaccessible	ADJ
issue-330	190	13	,	,	PUNCT
issue-330	190	14	inaccurate	inaccurate	ADJ
issue-330	190	15	,	,	PUNCT
issue-330	190	16	untimely	untimely	ADJ
issue-330	190	17	,	,	PUNCT
issue-330	190	18	and	and	CCONJ
issue-330	190	19	incomplete	incomplete	ADJ
issue-330	190	20	in	in	ADP
issue-330	190	21	ukraine	ukraine	NOUN
issue-330	190	22	,	,	PUNCT
issue-330	190	23	which	which	PRON
issue-330	190	24	led	lead	VERB
issue-330	190	25	to	to	ADP
issue-330	190	26	a	a	DET
issue-330	190	27	deterioration	deterioration	NOUN
issue-330	190	28	of	of	ADP
issue-330	190	29	ukraine	ukraine	NOUN
issue-330	190	30	’s	’s	PART
issue-330	190	31	position	position	NOUN
issue-330	190	32	in	in	ADP
issue-330	190	33	the	the	DET
issue-330	190	34	international	international	ADJ
issue-330	190	35	rating	rating	NOUN
issue-330	190	36	by	by	ADP
issue-330	190	37	the	the	DET
issue-330	190	38	open	open	ADJ
issue-330	190	39	budget	budget	NOUN
issue-330	190	40	index	index	NOUN
issue-330	190	41	.	.	PUNCT
issue-330	191	1	5	5	X
issue-330	191	2	.	.	X
issue-330	191	3	improving	improve	VERB
issue-330	191	4	the	the	DET
issue-330	191	5	transparency	transparency	NOUN
issue-330	191	6	of	of	ADP
issue-330	191	7	the	the	DET
issue-330	191	8	budget	budget	NOUN
issue-330	191	9	process	process	NOUN
issue-330	191	10	can	can	AUX
issue-330	191	11	be	be	AUX
issue-330	191	12	achieved	achieve	VERB
issue-330	191	13	through	through	ADP
issue-330	191	14	the	the	DET
issue-330	191	15	use	use	NOUN
issue-330	191	16	of	of	ADP
issue-330	191	17	the	the	DET
issue-330	191	18	above	above	ADJ
issue-330	191	19	measures	measure	NOUN
issue-330	191	20	.	.	PUNCT
issue-330	192	1	their	their	PRON
issue-330	192	2	implementation	implementation	NOUN
issue-330	192	3	will	will	AUX
issue-330	192	4	serve	serve	VERB
issue-330	192	5	not	not	PART
issue-330	192	6	only	only	ADV
issue-330	192	7	to	to	PART
issue-330	192	8	improve	improve	VERB
issue-330	192	9	the	the	DET
issue-330	192	10	quality	quality	NOUN
issue-330	192	11	of	of	ADP
issue-330	192	12	the	the	DET
issue-330	192	13	budget	budget	NOUN
issue-330	192	14	process	process	NOUN
issue-330	192	15	and	and	CCONJ
issue-330	192	16	the	the	DET
issue-330	192	17	effectiveness	effectiveness	NOUN
issue-330	192	18	of	of	ADP
issue-330	192	19	budget	budget	NOUN
issue-330	192	20	management	management	NOUN
issue-330	192	21	but	but	CCONJ
issue-330	192	22	also	also	ADV
issue-330	192	23	to	to	PART
issue-330	192	24	establish	establish	VERB
issue-330	192	25	harmonious	harmonious	ADJ
issue-330	192	26	social	social	ADJ
issue-330	192	27	relations	relation	NOUN
issue-330	192	28	.	.	PUNCT
issue-330	193	1	at	at	ADP
issue-330	193	2	the	the	DET
issue-330	193	3	same	same	ADJ
issue-330	193	4	time	time	NOUN
issue-330	193	5	,	,	PUNCT
issue-330	193	6	the	the	DET
issue-330	193	7	task	task	NOUN
issue-330	193	8	of	of	ADP
issue-330	193	9	developing	develop	VERB
issue-330	193	10	further	further	ADJ
issue-330	193	11	directions	direction	NOUN
issue-330	193	12	of	of	ADP
issue-330	193	13	increasing	increase	VERB
issue-330	193	14	publicity	publicity	NOUN
issue-330	193	15	and	and	CCONJ
issue-330	193	16	transparency	transparency	NOUN
issue-330	193	17	of	of	ADP
issue-330	193	18	the	the	DET
issue-330	193	19	mechanism	mechanism	NOUN
issue-330	193	20	of	of	ADP
issue-330	193	21	functioning	function	VERB
issue-330	193	22	of	of	ADP
issue-330	193	23	the	the	DET
issue-330	193	24	entire	entire	ADJ
issue-330	193	25	system	system	NOUN
issue-330	193	26	of	of	ADP
issue-330	193	27	public	public	ADJ
issue-330	193	28	finances	finance	NOUN
issue-330	193	29	in	in	ADP
issue-330	193	30	ukraine	ukraine	PROPN
issue-330	193	31	remains	remain	VERB
issue-330	193	32	relevant	relevant	ADJ
issue-330	193	33	.	.	PUNCT
issue-330	194	1	references	reference	NOUN
issue-330	194	2	:	:	PUNCT
issue-330	194	3	babych	babych	PROPN
issue-330	194	4	t.	t.	PROPN
issue-330	194	5	s.	s.	PROPN
issue-330	194	6	(	(	PUNCT
issue-330	194	7	2011	2011	NUM
issue-330	194	8	)	)	PUNCT
issue-330	194	9	.	.	PUNCT
issue-330	195	1	makrofinansove	makrofinansove	PROPN
issue-330	195	2	biudzhetuvannia	biudzhetuvannia	PROPN
issue-330	195	3	:	:	PUNCT
issue-330	195	4	navch	navch	PROPN
issue-330	195	5	.	.	PUNCT
issue-330	196	1	posib	posib	NOUN
issue-330	196	2	.	.	PUNCT
issue-330	197	1	[	[	X
issue-330	197	2	macrofinancing	macrofinance	VERB
issue-330	197	3	budgeting	budgeting	NOUN
issue-330	197	4	:	:	PUNCT
issue-330	197	5	teach	teach	VERB
issue-330	197	6	.	.	PUNCT
issue-330	198	1	manual	manual	NOUN
issue-330	198	2	]	]	PUNCT
issue-330	198	3	.	.	PUNCT
issue-330	199	1	kyiv	kyiv	ADJ
issue-330	199	2	:	:	PUNCT
issue-330	199	3	kneu	kneu	PROPN
issue-330	199	4	.	.	PUNCT
issue-330	200	1	blishchuk	blishchuk	PROPN
issue-330	200	2	k.	k.	PROPN
issue-330	200	3	m.	m.	PROPN
issue-330	200	4	(	(	PUNCT
issue-330	200	5	2011	2011	NUM
issue-330	200	6	)	)	PUNCT
issue-330	200	7	.	.	PUNCT
issue-330	201	1	derzhavni	derzhavni	NOUN
issue-330	201	2	ta	ta	PART
issue-330	201	3	mistsevi	mistsevi	VERB
issue-330	201	4	finansy	finansy	PROPN
issue-330	201	5	.	.	PUNCT
issue-330	202	1	byudzhetnyy	byudzhetnyy	NOUN
issue-330	202	2	protses	protse	NOUN
issue-330	202	3	:	:	PUNCT
issue-330	202	4	navch	navch	ADJ
issue-330	202	5	.	.	PUNCT
issue-330	203	1	posib	posib	NOUN
issue-330	203	2	.	.	PUNCT
issue-330	204	1	[	[	PUNCT
issue-330	204	2	state	state	NOUN
issue-330	204	3	and	and	CCONJ
issue-330	204	4	local	local	ADJ
issue-330	204	5	finances	finance	NOUN
issue-330	204	6	.	.	PUNCT
issue-330	205	1	budget	budget	NOUN
issue-330	205	2	process	process	NOUN
issue-330	205	3	:	:	PUNCT
issue-330	205	4	teach	teach	VERB
issue-330	205	5	.	.	PUNCT
issue-330	206	1	manual	manual	NOUN
issue-330	206	2	]	]	PUNCT
issue-330	206	3	.	.	PUNCT
issue-330	207	1	2nd	2nd	ADJ
issue-330	207	2	form	form	NOUN
issue-330	207	3	.	.	PUNCT
issue-330	207	4	,	,	PUNCT
issue-330	207	5	reworked	rework	VERB
issue-330	207	6	.	.	PUNCT
issue-330	208	1	and	and	CCONJ
issue-330	208	2	complemented	complement	VERB
issue-330	208	3	–	–	PUNCT
issue-330	208	4	lviv	lviv	PROPN
issue-330	208	5	:	:	PUNCT
issue-330	208	6	naukova	naukova	PROPN
issue-330	208	7	knyha	knyha	PROPN
issue-330	208	8	.	.	PUNCT
issue-330	209	1	boyarko	boyarko	PROPN
issue-330	209	2	i.	i.	PROPN
issue-330	209	3	m.	m.	PROPN
issue-330	209	4	dekhtyar	dekhtyar	PROPN
issue-330	209	5	n.	n.	PROPN
issue-330	209	6	a.	a.	PROPN
issue-330	209	7	,	,	PUNCT
issue-330	209	8	deyneka	deyneka	VERB
issue-330	209	9	o.	o.	PROPN
issue-330	209	10	v.	v.	PROPN
issue-330	209	11	(	(	PUNCT
issue-330	209	12	2012	2012	NUM
issue-330	209	13	)	)	PUNCT
issue-330	209	14	.	.	PUNCT
issue-330	210	1	efektyvnist	efektyvnist	PROPN
issue-330	210	2	finansiv	finansiv	PROPN
issue-330	210	3	derzhavnoho	derzhavnoho	PROPN
issue-330	210	4	sektoru	sektoru	NOUN
issue-330	210	5	ekonomiky	ekonomiky	VERB
issue-330	210	6	v	v	NUM
issue-330	210	7	systemi	systemi	PROPN
issue-330	210	8	upravlinnya	upravlinnya	PROPN
issue-330	210	9	sotsialno	sotsialno	PROPN
issue-330	210	10	-	-	PUNCT
issue-330	210	11	ekonomichnym	ekonomichnym	NOUN
issue-330	210	12	rozvytkom	rozvytkom	ADJ
issue-330	210	13	ukrayiny	ukrayiny	ADJ
issue-330	210	14	:	:	PUNCT
issue-330	210	15	monohr	monohr	NOUN
issue-330	210	16	.	.	PUNCT
issue-330	211	1	[	[	X
issue-330	211	2	the	the	DET
issue-330	211	3	efficiency	efficiency	NOUN
issue-330	211	4	of	of	ADP
issue-330	211	5	public	public	ADJ
issue-330	211	6	sector	sector	NOUN
issue-330	211	7	finance	finance	NOUN
issue-330	211	8	in	in	ADP
issue-330	211	9	the	the	DET
issue-330	211	10	system	system	NOUN
issue-330	211	11	of	of	ADP
issue-330	211	12	social	social	ADJ
issue-330	211	13	and	and	CCONJ
issue-330	211	14	economic	economic	ADJ
issue-330	211	15	development	development	NOUN
issue-330	211	16	of	of	ADP
issue-330	211	17	ukraine	ukraine	NOUN
issue-330	211	18	:	:	PUNCT
issue-330	211	19	monogr	monogr	PROPN
issue-330	211	20	.	.	PUNCT
issue-330	212	1	]	]	PUNCT
issue-330	212	2	.	.	PUNCT
issue-330	213	1	sumy	sumy	PROPN
issue-330	213	2	:	:	PUNCT
issue-330	213	3	univ	univ	PROPN
issue-330	213	4	.	.	PROPN
issue-330	213	5	book	book	PROPN
issue-330	213	6	bulhakova	bulhakova	PROPN
issue-330	213	7	s.	s.	PROPN
issue-330	213	8	o.	o.	PROPN
issue-330	213	9	,	,	PUNCT
issue-330	213	10	baranovskyy	baranovskyy	PROPN
issue-330	213	11	o.	o.	PROPN
issue-330	213	12	i.	i.	PROPN
issue-330	213	13	,	,	PUNCT
issue-330	213	14	kucher	kucher	PROPN
issue-330	213	15	h.	h.	PROPN
issue-330	213	16	v.	v.	ADP
issue-330	213	17	ta	ta	PROPN
issue-330	213	18	in	in	ADP
issue-330	213	19	(	(	PUNCT
issue-330	213	20	2010	2010	NUM
issue-330	213	21	)	)	PUNCT
issue-330	213	22	.	.	PUNCT
issue-330	214	1	byudzhetna	byudzhetna	PROPN
issue-330	214	2	systema	systema	PROPN
issue-330	214	3	ukrayiny	ukrayiny	PROPN
issue-330	214	4	ta	ta	PROPN
issue-330	214	5	yevrosoyuzu	yevrosoyuzu	PROPN
issue-330	214	6	:	:	PUNCT
issue-330	214	7	monohrafiya	monohrafiya	PROPN
issue-330	215	1	[	[	X
issue-330	215	2	budget	budget	NOUN
issue-330	215	3	system	system	NOUN
issue-330	215	4	of	of	ADP
issue-330	215	5	ukraine	ukraine	NOUN
issue-330	215	6	and	and	CCONJ
issue-330	215	7	the	the	DET
issue-330	215	8	european	european	PROPN
issue-330	215	9	union	union	PROPN
issue-330	215	10	:	:	PUNCT
issue-330	215	11	monograph	monograph	PROPN
issue-330	215	12	]	]	PUNCT
issue-330	215	13	.	.	PUNCT
issue-330	216	1	kyiv	kyiv	ADJ
issue-330	216	2	:	:	PUNCT
issue-330	216	3	knteu	knteu	PROPN
issue-330	216	4	.	.	PUNCT
issue-330	217	1	code	code	PROPN
issue-330	217	2	of	of	ADP
issue-330	217	3	good	good	ADJ
issue-330	217	4	practices	practice	NOUN
issue-330	217	5	on	on	ADP
issue-330	217	6	fiscal	fiscal	ADJ
issue-330	217	7	transparency	transparency	NOUN
issue-330	217	8	(	(	PUNCT
issue-330	217	9	2017	2017	NUM
issue-330	217	10	)	)	PUNCT
issue-330	217	11	.	.	PUNCT
issue-330	218	1	–	–	PUNCT
issue-330	218	2	retrieved	retrieve	VERB
issue-330	218	3	from	from	ADP
issue-330	218	4	:	:	PUNCT
issue-330	218	5	http://www.imf.org/external/np/fad/	http://www.imf.org/external/np/fad/	PROPN
issue-330	218	6	trans	trans	PROPN
issue-330	218	7	/	/	SYM
issue-330	218	8	code.htm	code.htm	X
issue-330	218	9	demyanyshyn	demyanyshyn	VERB
issue-330	218	10	vasyl	vasyl	NOUN
issue-330	218	11	(	(	PUNCT
issue-330	218	12	2008).kontseptualni	2008).kontseptualni	NUM
issue-330	218	13	zasady	zasady	ADV
issue-330	218	14	vydatkiv	vydatkiv	ADV
issue-330	218	15	byudzhetiv	byudzhetiv	PROPN
issue-330	218	16	ta	ta	PROPN
issue-330	218	17	yikh	yikh	PROPN
issue-330	218	18	rozpodil	rozpodil	PROPN
issue-330	218	19	mizh	mizh	ADJ
issue-330	218	20	lankamy	lankamy	PROPN
issue-330	218	21	byudzhetnoyi	byudzhetnoyi	PROPN
issue-330	218	22	systemy	systemy	PROPN
issue-330	218	23	[	[	X
issue-330	218	24	conceptual	conceptual	ADJ
issue-330	218	25	framework	framework	NOUN
issue-330	218	26	of	of	ADP
issue-330	218	27	budget	budget	NOUN
issue-330	218	28	expenditures	expenditure	NOUN
issue-330	218	29	and	and	CCONJ
issue-330	218	30	their	their	PRON
issue-330	218	31	distribution	distribution	NOUN
issue-330	218	32	between	between	ADP
issue-330	218	33	the	the	DET
issue-330	218	34	links	link	NOUN
issue-330	218	35	of	of	ADP
issue-330	218	36	the	the	DET
issue-330	218	37	budget	budget	NOUN
issue-330	218	38	system	system	NOUN
issue-330	218	39	]	]	PUNCT
issue-330	218	40	vestnik	vestnik	PROPN
issue-330	218	41	tneu	tneu	PROPN
issue-330	218	42	,	,	PUNCT
issue-330	218	43	no	no	DET
issue-330	218	44	3	3	NUM
issue-330	218	45	,	,	PUNCT
issue-330	218	46	pp	pp	ADJ
issue-330	218	47	.	.	PUNCT
issue-330	219	1	2	2	NUM
issue-330	219	2	-	-	SYM
issue-330	219	3	77	77	NUM
issue-330	219	4	.	.	PUNCT
issue-330	220	1	demyanyuk	demyanyuk	PROPN
issue-330	220	2	a.v	a.v	PROPN
issue-330	220	3	.	.	PROPN
issue-330	220	4	(	(	PUNCT
issue-330	220	5	2009	2009	NUM
issue-330	220	6	)	)	PUNCT
issue-330	220	7	.	.	PUNCT
issue-330	221	1	zabezpechennya	zabezpechennya	PROPN
issue-330	221	2	prozorosti	prozorosti	NOUN
issue-330	221	3	byudzhetnoho	byudzhetnoho	PROPN
issue-330	221	4	protsesu	protsesu	PROPN
issue-330	221	5	na	na	PROPN
issue-330	221	6	mistsevomu	mistsevomu	PROPN
issue-330	221	7	rivni	rivni	NOUN
issue-330	221	8	[	[	X
issue-330	221	9	ensuring	ensure	VERB
issue-330	221	10	transparency	transparency	NOUN
issue-330	221	11	of	of	ADP
issue-330	221	12	the	the	DET
issue-330	221	13	budget	budget	NOUN
issue-330	221	14	process	process	NOUN
issue-330	221	15	at	at	ADP
issue-330	221	16	the	the	DET
issue-330	221	17	local	local	ADJ
issue-330	221	18	level	level	NOUN
issue-330	221	19	]	]	PUNCT
issue-330	221	20	.	.	PUNCT
issue-330	222	1	ternopil	ternopil	VERB
issue-330	222	2	:	:	PUNCT
issue-330	222	3	economic	economic	ADJ
issue-330	222	4	thought	thought	NOUN
issue-330	222	5	.	.	PUNCT
issue-330	223	1	frolov	frolov	PROPN
issue-330	223	2	s.m	s.m	PROPN
issue-330	223	3	.	.	PROPN
issue-330	224	1	(	(	PUNCT
issue-330	224	2	2018	2018	NUM
issue-330	224	3	)	)	PUNCT
issue-330	224	4	.	.	PUNCT
issue-330	225	1	doslidzhennya	doslidzhennya	PROPN
issue-330	225	2	problem	problem	NOUN
issue-330	225	3	orhanizatsiyi	orhanizatsiyi	NOUN
issue-330	225	4	i	i	PRON
issue-330	225	5	realizatsiyi	realizatsiyi	VERB
issue-330	225	6	byudzhetnoho	byudzhetnoho	NOUN
issue-330	225	7	protsesu	protsesu	VERB
issue-330	225	8	v	v	X
issue-330	225	9	ukrayini	ukrayini	NOUN
issue-330	226	1	[	[	X
issue-330	226	2	research	research	NOUN
issue-330	226	3	on	on	ADP
issue-330	226	4	the	the	DET
issue-330	226	5	organization	organization	NOUN
issue-330	226	6	and	and	CCONJ
issue-330	226	7	implementation	implementation	NOUN
issue-330	226	8	of	of	ADP
issue-330	226	9	the	the	DET
issue-330	226	10	budget	budget	NOUN
issue-330	226	11	process	process	NOUN
issue-330	226	12	in	in	ADP
issue-330	226	13	ukraine	ukraine	NOUN
issue-330	226	14	]	]	PUNCT
issue-330	226	15	.	.	PUNCT
issue-330	227	1	retrieved	retrieve	VERB
issue-330	227	2	from	from	ADP
issue-330	227	3	:	:	PUNCT
issue-330	227	4	http://essuir.sumdu.edu.ua/bitstream/	http://essuir.sumdu.edu.ua/bitstream/	PROPN
issue-330	227	5	123456789/8043/3	123456789/8043/3	NUM
issue-330	227	6	/	/	SYM
issue-330	227	7	a.r.9.pdf	a.r.9.pdf	PROPN
issue-330	227	8	indeks	indek	NOUN
issue-330	227	9	vidkrytosti	vidkrytosti	NOUN
issue-330	227	10	byudzhetu	byudzhetu	PROPN
issue-330	227	11	2012	2012	NUM
issue-330	227	12	-	-	SYM
issue-330	227	13	2016	2016	NUM
issue-330	227	14	:	:	PUNCT
issue-330	227	15	ukrayina	ukrayina	VERB
issue-330	227	16	vtrachaye	vtrachaye	PROPN
issue-330	227	17	pozytsiyi	pozytsiyi	PROPN
issue-330	227	18	v	v	ADP
issue-330	227	19	mizhnarodnomu	mizhnarodnomu	NOUN
issue-330	227	20	reytynhu	reytynhu	NOUN
issue-330	228	1	[	[	X
issue-330	228	2	the	the	DET
issue-330	228	3	index	index	NOUN
issue-330	228	4	of	of	ADP
issue-330	228	5	budget	budget	NOUN
issue-330	228	6	openness	openness	NOUN
issue-330	228	7	for	for	ADP
issue-330	228	8	2012	2012	NUM
issue-330	228	9	-	-	SYM
issue-330	228	10	2016	2016	NUM
issue-330	228	11	:	:	PUNCT
issue-330	228	12	ukraine	ukraine	NOUN
issue-330	228	13	loses	lose	VERB
issue-330	228	14	its	its	PRON
issue-330	228	15	position	position	NOUN
issue-330	228	16	in	in	ADP
issue-330	228	17	the	the	DET
issue-330	228	18	international	international	ADJ
issue-330	228	19	rating	rating	NOUN
issue-330	228	20	]	]	PUNCT
issue-330	228	21	retrieved	retrieve	VERB
issue-330	228	22	from	from	ADP
issue-330	228	23	:	:	PUNCT
issue-330	228	24	http://icps.com.ua	http://icps.com.ua	PROPN
issue-330	228	25	/key_issues	/key_issues	PROPN
issue-330	228	26	/	/	SYM
issue-330	228	27	econ_analysis	econ_analysis	PROPN
issue-330	228	28	/	/	SYM
issue-330	228	29	indekc	indekc	ADJ
issue-330	228	30	-	-	PUNCT
issue-330	228	31	vidkritocti	vidkritocti	NOUN
issue-330	228	32	-	-	PUNCT
issue-330	228	33	bjudzhetu%e2%80%932012	bjudzhetu%e2%80%932012	NOUN
issue-330	228	34	-	-	PUNCT
issue-330	228	35	ukrajinavtrachaje	ukrajinavtrachaje	NOUN
issue-330	228	36	-	-	PUNCT
issue-330	228	37	pozitsiji	pozitsiji	NOUN
issue-330	228	38	-	-	PUNCT
issue-330	228	39	v	v	NOUN
issue-330	228	40	-	-	PUNCT
issue-330	228	41	mizhnarodnomu	mizhnarodnomu	NOUN
issue-330	228	42	-	-	PUNCT
issue-330	228	43	rejtinhu.html	rejtinhu.html	PROPN
issue-330	228	44	khomutenko	khomutenko	NOUN
issue-330	228	45	v.p	v.p	PROPN
issue-330	228	46	.	.	PROPN
issue-330	228	47	,	,	PUNCT
issue-330	228	48	baranova	baranova	PROPN
issue-330	229	1	v.h	v.h	PROPN
issue-330	229	2	.	.	PROPN
issue-330	229	3	,	,	PUNCT
issue-330	229	4	dubovyk	dubovyk	NOUN
issue-330	229	5	o.y	o.y	PROPN
issue-330	229	6	.	.	PUNCT
issue-330	230	1	(	(	PUNCT
issue-330	230	2	2014	2014	NUM
issue-330	230	3	)	)	PUNCT
issue-330	230	4	.	.	PUNCT
issue-330	231	1	byudzhetna	byudzhetna	PROPN
issue-330	231	2	systema	systema	PROPN
issue-330	231	3	:	:	PUNCT
issue-330	231	4	navchalnyy	navchalnyy	PROPN
issue-330	231	5	posibnyk	posibnyk	VERB
issue-330	231	6	[	[	PRON
issue-330	231	7	budget	budget	NOUN
issue-330	231	8	system	system	NOUN
issue-330	231	9	:	:	PUNCT
issue-330	231	10	textbook	textbook	NOUN
issue-330	231	11	]	]	PUNCT
issue-330	231	12	.	.	PUNCT
issue-330	232	1	odessa	odessa	ADJ
issue-330	232	2	:	:	PUNCT
issue-330	232	3	barteneva	barteneva	PROPN
issue-330	232	4	publishing	publish	VERB
issue-330	232	5	house	house	PROPN
issue-330	232	6	.	.	PUNCT
issue-330	233	1	kontseptsiya	kontseptsiya	PROPN
issue-330	233	2	derzhavnoyi	derzhavnoyi	PROPN
issue-330	233	3	tsilovoyi	tsilovoyi	PROPN
issue-330	233	4	prohramy	prohramy	VERB
issue-330	233	5	stvorennya	stvorennya	NOUN
issue-330	233	6	ta	ta	PROPN
issue-330	233	7	rozvytku	rozvytku	PROPN
issue-330	233	8	intehrovanoyi	intehrovanoyi	PROPN
issue-330	233	9	informatsiyno	informatsiyno	PROPN
issue-330	233	10	-	-	PUNCT
issue-330	233	11	analitychnoyi	analitychnoyi	NOUN
issue-330	233	12	systemy	systemy	PROPN
issue-330	233	13	«	«	PUNCT
issue-330	233	14	prozoryy	prozoryy	PROPN
issue-330	233	15	byudzhet	byudzhet	NOUN
issue-330	233	16	»	»	PUNCT
issue-330	233	17	[	[	X
issue-330	233	18	concept	concept	NOUN
issue-330	233	19	of	of	ADP
issue-330	233	20	the	the	DET
issue-330	233	21	state	state	NOUN
issue-330	233	22	target	target	NOUN
issue-330	233	23	program	program	NOUN
issue-330	233	24	for	for	ADP
issue-330	233	25	creation	creation	NOUN
issue-330	233	26	and	and	CCONJ
issue-330	233	27	development	development	NOUN
issue-330	233	28	of	of	ADP
issue-330	233	29	the	the	DET
issue-330	233	30	integrated	integrate	VERB
issue-330	233	31	information	information	NOUN
issue-330	233	32	and	and	CCONJ
issue-330	233	33	analytical	analytical	ADJ
issue-330	233	34	system	system	NOUN
issue-330	233	35	"	"	PUNCT
issue-330	233	36	transparent	transparent	ADJ
issue-330	233	37	budget	budget	NOUN
issue-330	233	38	"	"	PUNCT
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issue-330	233	40	(	(	PUNCT
issue-330	233	41	2013	2013	NUM
issue-330	233	42	)	)	PUNCT
issue-330	233	43	.	.	PUNCT
issue-330	234	1	retrieved	retrieve	VERB
issue-330	234	2	from	from	ADP
issue-330	234	3	:	:	PUNCT
issue-330	234	4	http://www.minfin.gov.ua/control/uk/publish/article	http://www.minfin.gov.ua/control/uk/publish/article	NOUN
issue-330	234	5	?	?	PUNCT
issue-330	235	1	art_id=283476&cat_id	art_id=283476&cat_id	PROPN
issue-330	235	2	=	=	SYM
issue-330	236	1	283464	283464	NUM
issue-330	236	2	kovalchuk	kovalchuk	PROPN
issue-330	236	3	k.	k.	PROPN
issue-330	236	4	f.	f.	PROPN
issue-330	236	5	,	,	PUNCT
issue-330	236	6	kozenkov	kozenkov	PROPN
issue-330	236	7	d.	d.	PROPN
issue-330	236	8	ye	ye	PROPN
issue-330	236	9	.	.	PROPN
issue-330	236	10	,	,	PUNCT
issue-330	236	11	kozenkova	kozenkova	PROPN
issue-330	236	12	n.	n.	PROPN
issue-330	236	13	p.	p.	PROPN
issue-330	236	14	,	,	PUNCT
issue-330	236	15	yakubova	yakubova	PROPN
issue-330	236	16	s.	s.	PROPN
issue-330	236	17	p.(2011	p.(2011	PROPN
issue-330	236	18	)	)	PUNCT
issue-330	236	19	.	.	PUNCT
issue-330	237	1	byudzhetnyy	byudzhetnyy	PROPN
issue-330	237	2	menedzhment	menedzhment	PROPN
issue-330	237	3	:	:	PUNCT
issue-330	237	4	navch	navch	PROPN
issue-330	237	5	.	.	PUNCT
issue-330	238	1	posib	posib	ADJ
issue-330	238	2	.	.	PUNCT
issue-330	239	1	[	[	X
issue-330	239	2	budget	budget	NOUN
issue-330	239	3	management	management	NOUN
issue-330	239	4	:	:	PUNCT
issue-330	239	5	teach	teach	VERB
issue-330	239	6	.	.	PUNCT
issue-330	239	7	manual	manual	NOUN
issue-330	239	8	]	]	PUNCT
issue-330	239	9	.	.	PUNCT
issue-330	240	1	dnipropetrovsk	dnipropetrovsk	NOUN
issue-330	240	2	:	:	PUNCT
issue-330	240	3	a	a	DET
issue-330	240	4	new	new	ADJ
issue-330	240	5	ideology	ideology	NOUN
issue-330	240	6	.	.	PUNCT
issue-330	241	1	kyrylenko	kyrylenko	PROPN
issue-330	241	2	o.p	o.p	PROPN
issue-330	241	3	.	.	PROPN
issue-330	241	4	(	(	PUNCT
issue-330	241	5	2015	2015	NUM
issue-330	241	6	)	)	PUNCT
issue-330	241	7	.	.	PUNCT
issue-330	242	1	detsentralizatsiya	detsentralizatsiya	PROPN
issue-330	242	2	byudzhetnoyi	byudzhetnoyi	PROPN
issue-330	242	3	systemy	systemy	PROPN
issue-330	242	4	ukrayiny	ukrayiny	PROPN
issue-330	242	5	v	v	ADP
issue-330	242	6	umovakh	umovakh	ADJ
issue-330	242	7	formuvannya	formuvannya	NOUN
issue-330	242	8	vidkrytoho	vidkrytoho	NOUN
issue-330	242	9	suspilstva	suspilstva	PROPN
issue-330	243	1	[	[	X
issue-330	243	2	decentralization	decentralization	NOUN
issue-330	243	3	of	of	ADP
issue-330	243	4	the	the	DET
issue-330	243	5	budgetary	budgetary	ADJ
issue-330	243	6	system	system	NOUN
issue-330	243	7	of	of	ADP
issue-330	243	8	ukraine	ukraine	NOUN
issue-330	243	9	in	in	ADP
issue-330	243	10	the	the	DET
issue-330	243	11	conditions	condition	NOUN
issue-330	243	12	of	of	ADP
issue-330	243	13	formation	formation	NOUN
issue-330	243	14	of	of	ADP
issue-330	243	15	an	an	DET
issue-330	243	16	open	open	ADJ
issue-330	243	17	society	society	NOUN
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issue-330	243	19	.	.	PUNCT
issue-330	243	20	 	 	SPACE
issue-330	243	21	–	–	PUNCT
issue-330	243	22	ternopil	ternopil	VERB
issue-330	243	23	:	:	PUNCT
issue-330	243	24	economic	economic	ADJ
issue-330	243	25	thought	thought	NOUN
issue-330	243	26	.	.	PUNCT
issue-330	244	1	mistsevi	mistsevi	ADJ
issue-330	244	2	byudzhety	byudzhety	NOUN
issue-330	244	3	:	:	PUNCT
issue-330	244	4	eksperty	eksperty	NOUN
issue-330	244	5	pidbyly	pidbyly	ADV
issue-330	244	6	pershi	pershi	PROPN
issue-330	244	7	pidsumky	pidsumky	PROPN
issue-330	244	8	2017	2017	NUM
issue-330	244	9	roku	roku	NOUN
issue-330	244	10	[	[	X
issue-330	244	11	local	local	ADJ
issue-330	244	12	budgets	budget	NOUN
issue-330	244	13	:	:	PUNCT
issue-330	244	14	experts	expert	NOUN
issue-330	244	15	summed	sum	VERB
issue-330	244	16	up	up	ADP
issue-330	244	17	the	the	DET
issue-330	244	18	first	first	ADJ
issue-330	244	19	2017	2017	NUM
issue-330	244	20	results	result	NOUN
issue-330	244	21	]	]	PUNCT
issue-330	244	22	.	.	PUNCT
issue-330	245	1	retrieved	retrieve	VERB
issue-330	245	2	from	from	ADP
issue-330	245	3	:	:	PUNCT
issue-330	245	4	http://www	http://www	PROPN
issue-330	245	5	.	.	PUNCT
issue-330	246	1	http://decentralization.gov.ua/news/8053	http://decentralization.gov.ua/news/8053	PROPN
issue-330	246	2	mykhaylenko	mykhaylenko	ADJ
issue-330	246	3	s.v	s.v	PROPN
issue-330	246	4	.	.	PUNCT
issue-330	246	5	(	(	PUNCT
issue-330	246	6	2010	2010	NUM
issue-330	246	7	)	)	PUNCT
issue-330	246	8	.	.	PUNCT
issue-330	247	1	byudzhetnyy	byudzhetnyy	PROPN
issue-330	247	2	menedzhment	menedzhment	PROPN
issue-330	247	3	:	:	PUNCT
issue-330	248	1	stan	stan	PROPN
issue-330	248	2	ta	ta	AUX
issue-330	248	3	otsinka	otsinka	PROPN
issue-330	248	4	efektyvnosti	efektyvnosti	PROPN
issue-330	249	1	[	[	X
issue-330	249	2	budget	budget	NOUN
issue-330	249	3	management	management	NOUN
issue-330	249	4	:	:	PUNCT
issue-330	249	5	state	state	NOUN
issue-330	249	6	and	and	CCONJ
issue-330	249	7	performance	performance	NOUN
issue-330	249	8	evaluation	evaluation	NOUN
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issue-330	249	10	:	:	PUNCT
issue-330	249	11	monohraf	monohraf	NOUN
issue-330	249	12	.	.	PUNCT
issue-330	250	1	odessa	odessa	ADJ
issue-330	250	2	:	:	PUNCT
issue-330	250	3	vmv	vmv	NOUN
issue-330	250	4	,	,	PUNCT
issue-330	250	5	printing	print	VERB
issue-330	250	6	south	south	NOUN
issue-330	250	7	.	.	PUNCT
issue-330	251	1	prozorist	prozorist	NOUN
issue-330	251	2	byudzhetu	byudzhetu	NOUN
issue-330	251	3	92017	92017	NUM
issue-330	251	4	)	)	PUNCT
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issue-330	252	3	–	–	PUNCT
issue-330	252	4	instytut	instytut	NOUN
issue-330	252	5	byudzhetu	byudzhetu	NOUN
issue-330	252	6	ta	ta	AUX
issue-330	252	7	sotsialno	sotsialno	NOUN
issue-330	252	8	-	-	PUNCT
issue-330	252	9	ekonomichnykh	ekonomichnykh	VERB
issue-330	252	10	doslidzhen	doslidzhen	NOUN
issue-330	253	1	[	[	X
issue-330	253	2	transparency	transparency	NOUN
issue-330	253	3	of	of	ADP
issue-330	253	4	the	the	DET
issue-330	253	5	budget	budget	NOUN
issue-330	253	6	.	.	PUNCT
issue-330	254	1	public	public	ADJ
issue-330	254	2	involvement	involvement	PROPN
issue-330	254	3	institute	institute	PROPN
issue-330	254	4	for	for	ADP
issue-330	254	5	budget	budget	NOUN
issue-330	254	6	and	and	CCONJ
issue-330	254	7	socio	socio	NOUN
issue-330	254	8	-	-	PUNCT
issue-330	254	9	economic	economic	ADJ
issue-330	254	10	research	research	NOUN
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issue-330	254	12	.	.	PUNCT
issue-330	255	1	retrieved	retrieve	VERB
issue-330	255	2	from	from	ADP
issue-330	255	3	:	:	PUNCT
issue-330	255	4	http://www.ibser.org.ua/.../модуль%2017%20ібсед.pdf	http://www.ibser.org.ua/.../модуль%2017%20ібсед.pdf	PROPN
issue-330	255	5	stepanova	stepanova	PROPN
issue-330	255	6	a.m.	a.m.	PROPN
issue-330	256	1	(	(	PUNCT
issue-330	256	2	2015	2015	NUM
issue-330	256	3	)	)	PUNCT
issue-330	256	4	.	.	PUNCT
issue-330	257	1	byudzhetne	byudzhetne	NOUN
issue-330	257	2	rehulyuvannya	rehulyuvannya	VERB
issue-330	257	3	v	v	NUM
issue-330	257	4	umovakh	umovakh	PROPN
issue-330	257	5	instytutsiynykh	instytutsiynykh	VERB
issue-330	257	6	peretvoren	peretvoren	PROPN
issue-330	258	1	[	[	X
issue-330	258	2	budgetary	budgetary	ADJ
issue-330	258	3	regulation	regulation	NOUN
issue-330	258	4	in	in	ADP
issue-330	258	5	the	the	DET
issue-330	258	6	context	context	NOUN
issue-330	258	7	of	of	ADP
issue-330	258	8	institutional	institutional	ADJ
issue-330	258	9	reforms	reform	NOUN
issue-330	258	10	]	]	PUNCT
issue-330	258	11	.	.	PUNCT
issue-330	259	1	«	«	PUNCT
issue-330	259	2	molodyy	molodyy	NOUN
issue-330	259	3	vchenyy	vchenyy	PROPN
issue-330	259	4	»	»	PUNCT
issue-330	259	5	"	"	PUNCT
issue-330	259	6	young	young	ADJ
issue-330	259	7	scientist	scientist	NOUN
issue-330	259	8	"	"	PUNCT
issue-330	259	9	,	,	PUNCT
issue-330	259	10	no2(17	no2(17	PROPN
issue-330	259	11	)	)	PUNCT
issue-330	259	12	,	,	PUNCT
issue-330	259	13	pp	pp	PROPN
issue-330	259	14	.	.	PUNCT
issue-330	260	1	25	25	NUM
issue-330	260	2	-	-	SYM
issue-330	260	3	28	28	NUM
issue-330	260	4	.	.	PUNCT
issue-330	261	1	vlasyuk	vlasyuk	PROPN
issue-330	261	2	n.	n.	PROPN
issue-330	261	3	i.	i.	PROPN
issue-330	261	4	,	,	PUNCT
issue-330	261	5	medinskaya	medinskaya	PROPN
issue-330	261	6	t.	t.	PROPN
issue-330	261	7	v.	v.	PROPN
issue-330	261	8	,	,	PUNCT
issue-330	261	9	melnyk	melnyk	ADJ
issue-330	261	10	m.	m.	NOUN
issue-330	261	11	i.	i.	PROPN
issue-330	261	12	(	(	PUNCT
issue-330	261	13	2011	2011	NUM
issue-330	261	14	)	)	PUNCT
issue-330	261	15	.	.	PUNCT
issue-330	262	1	mistsevi	mistsevi	ADJ
issue-330	262	2	finansy	finansy	NOUN
issue-330	262	3	:	:	PUNCT
issue-330	262	4	navch	navch	ADJ
issue-330	262	5	.	.	PUNCT
issue-330	263	1	posib	posib	NOUN
issue-330	263	2	.	.	PUNCT
issue-330	264	1	[	[	X
issue-330	264	2	local	local	ADJ
issue-330	264	3	finances	finance	NOUN
issue-330	264	4	:	:	PUNCT
issue-330	264	5	teach	teach	VERB
issue-330	264	6	.	.	PUNCT
issue-330	264	7	manual	manual	NOUN
issue-330	264	8	]	]	PUNCT
issue-330	264	9	.	.	PUNCT
issue-330	265	1	kyiv	kyiv	ADJ
issue-330	265	2	:	:	PUNCT
issue-330	265	3	alerta	alerta	PROPN
issue-330	265	4	.	.	PUNCT
issue-330	265	5	yaremenka	yaremenka	PROPN
issue-330	265	6	o.	o.	PROPN
issue-330	265	7	l.	l.	PROPN
issue-330	265	8	(	(	PUNCT
issue-330	265	9	2016	2016	NUM
issue-330	265	10	)	)	PUNCT
issue-330	265	11	.	.	PUNCT
issue-330	266	1	mistsevi	mistsevi	ADJ
issue-330	266	2	byudzhety	byudzhety	NOUN
issue-330	266	3	v	v	ADP
issue-330	266	4	umovakh	umovakh	PROPN
issue-330	266	5	kryzovykh	kryzovykh	VERB
issue-330	266	6	yavyshch	yavyshch	PROPN
issue-330	267	1	i	i	PRON
issue-330	267	2	reformuvannya	reformuvannya	VERB
issue-330	267	3	:	:	PUNCT
issue-330	267	4	(	(	PUNCT
issue-330	267	5	monohrafiya	monohrafiya	NOUN
issue-330	267	6	)	)	PUNCT
issue-330	268	1	[	[	X
issue-330	268	2	local	local	ADJ
issue-330	268	3	budgets	budget	NOUN
issue-330	268	4	in	in	ADP
issue-330	268	5	the	the	DET
issue-330	268	6	context	context	NOUN
issue-330	268	7	of	of	ADP
issue-330	268	8	crisis	crisis	NOUN
issue-330	268	9	phenomena	phenomenon	NOUN
issue-330	268	10	and	and	CCONJ
issue-330	268	11	reform	reform	NOUN
issue-330	268	12	:	:	PUNCT
issue-330	268	13	monograph	monograph	NOUN
issue-330	268	14	)	)	PUNCT
issue-330	268	15	]	]	PUNCT
issue-330	268	16	.	.	PUNCT
issue-330	269	1	kherson	kherson	PROPN
issue-330	269	2	:	:	PUNCT
issue-330	269	3	khif	khif	PROPN
issue-330	269	4	udufmt	udufmt	PROPN
issue-330	269	5	,	,	PUNCT
issue-330	269	6	baltic	baltic	ADJ
issue-330	269	7	journal	journal	NOUN
issue-330	269	8	of	of	ADP
issue-330	269	9	economic	economic	ADJ
issue-330	269	10	studies	study	NOUN
issue-330	269	11	48	48	NUM
issue-330	269	12	vol	vol	NOUN
issue-330	269	13	.	.	PROPN
issue-330	270	1	4	4	NUM
issue-330	270	2	,	,	PUNCT
issue-330	270	3	no	no	INTJ
issue-330	270	4	.	.	NOUN
issue-330	270	5	1	1	NUM
issue-330	270	6	,	,	PUNCT
issue-330	270	7	2018	2018	NUM
issue-330	270	8	yaroshevych	yaroshevych	PROPN
issue-330	270	9	n.	n.	PROPN
issue-330	270	10	b.	b.	PROPN
issue-330	270	11	,	,	PUNCT
issue-330	270	12	shpak	shpak	PROPN
issue-330	270	13	n.	n.	PROPN
issue-330	270	14	o.	o.	PROPN
issue-330	270	15	,	,	PUNCT
issue-330	270	16	matviyishyn	matviyishyn	PROPN
issue-330	270	17	v.	v.	INTJ
issue-330	270	18	ye	ye	NOUN
issue-330	270	19	.	.	PUNCT
issue-330	271	1	(	(	PUNCT
issue-330	271	2	2012	2012	NUM
issue-330	271	3	)	)	PUNCT
issue-330	271	4	.	.	PUNCT
issue-330	272	1	byudzhetnyy	byudzhetnyy	PROPN
issue-330	272	2	menedzhment	menedzhment	NOUN
issue-330	273	1	[	[	X
issue-330	273	2	budget	budget	NOUN
issue-330	273	3	management	management	NOUN
issue-330	273	4	]	]	PUNCT
issue-330	273	5	.	.	PUNCT
issue-330	274	1	lviv	lviv	PROPN
issue-330	274	2	:	:	PUNCT
issue-330	274	3	lviv	lviv	PROPN
issue-330	274	4	polytechnic	polytechnic	ADJ
issue-330	274	5	publishing	publishing	PROPN
issue-330	274	6	house	house	NOUN
issue-330	274	7	.	.	PUNCT
issue-330	275	1	yuriya	yuriya	PROPN
issue-330	275	2	s.	s.	PROPN
issue-330	275	3	i.	i.	PROPN
issue-330	275	4	,	,	PUNCT
issue-330	275	5	demyanyshyna	demyanyshyna	PROPN
issue-330	275	6	v.	v.	PROPN
issue-330	275	7	h.	h.	PROPN
issue-330	275	8	,	,	PUNCT
issue-330	275	9	kyrylenko	kyrylenko	PROPN
issue-330	275	10	o.	o.	PROPN
issue-330	275	11	p.	p.	NOUN
issue-330	275	12	(	(	PUNCT
issue-330	275	13	2013	2013	NUM
issue-330	275	14	)	)	PUNCT
issue-330	275	15	.	.	PUNCT
issue-330	276	1	byudzhetna	byudzhetna	PROPN
issue-330	276	2	systema	systema	PROPN
issue-330	276	3	:	:	PUNCT
issue-330	276	4	pidruch	pidruch	ADJ
issue-330	276	5	.	.	PUNCT
issue-330	277	1	[	[	X
issue-330	277	2	budget	budget	NOUN
issue-330	277	3	system	system	NOUN
issue-330	277	4	:	:	PUNCT
issue-330	277	5	subhead	subhead	NOUN
issue-330	277	6	]	]	PUNCT
issue-330	277	7	.	.	PUNCT
issue-330	278	1	ternopil	ternopil	PROPN
issue-330	278	2	:	:	PUNCT
issue-330	278	3	tneu	tneu	PROPN
issue-330	278	4	.	.	PUNCT
issue-330	279	1	zaychykova	zaychykova	PROPN
issue-330	279	2	v.v	v.v	PROPN
issue-330	279	3	(	(	PUNCT
issue-330	279	4	2014	2014	NUM
issue-330	279	5	)	)	PUNCT
issue-330	279	6	.	.	PUNCT
issue-330	280	1	funktsiyi	funktsiyi	PROPN
issue-330	280	2	mistsevykh	mistsevykh	VERB
issue-330	280	3	finansovykh	finansovykh	PROPN
issue-330	280	4	orhaniv	orhaniv	PROPN
issue-330	280	5	v	v	PROPN
issue-330	280	6	umovakh	umovakh	PROPN
issue-330	280	7	byudzhetnoyi	byudzhetnoyi	PROPN
issue-330	280	8	reform	reform	NOUN
issue-330	281	1	[	[	X
issue-330	281	2	functions	function	NOUN
issue-330	281	3	of	of	ADP
issue-330	281	4	local	local	ADJ
issue-330	281	5	financial	financial	ADJ
issue-330	281	6	institutions	institution	NOUN
issue-330	281	7	under	under	ADP
issue-330	281	8	the	the	DET
issue-330	281	9	conditions	condition	NOUN
issue-330	281	10	of	of	ADP
issue-330	281	11	budget	budget	NOUN
issue-330	281	12	reform	reform	NOUN
issue-330	281	13	]	]	PUNCT
issue-330	281	14	.	.	PUNCT
issue-330	282	1	finansy	finansy	ADJ
issue-330	282	2	ukrayiny	ukrayiny	ADJ
issue-330	282	3	.	.	PUNCT
issue-330	283	1	–	–	PUNCT
issue-330	283	2	finances	finance	NOUN
issue-330	283	3	of	of	ADP
issue-330	283	4	ukraine	ukraine	NOUN
issue-330	283	5	.	.	PUNCT
issue-330	284	1	no	no	DET
issue-330	284	2	6	6	NUM
issue-330	284	3	,	,	PUNCT
issue-330	284	4	pp	pp	ADJ
issue-330	284	5	.	.	PUNCT
issue-330	285	1	72	72	NUM
issue-330	285	2	-	-	SYM
issue-330	285	3	79	79	NUM
issue-330	285	4	.	.	PUNCT
issue-330	286	1	zhalilo	zhalilo	PROPN
issue-330	286	2	ya	ya	PROPN
issue-330	286	3	.	.	PUNCT
issue-330	286	4	a.	a.	PROPN
issue-330	286	5	,	,	PUNCT
issue-330	286	6	moldovan	moldovan	PROPN
issue-330	286	7	o.	o.	PROPN
issue-330	286	8	o.	o.	PROPN
issue-330	286	9	,	,	PUNCT
issue-330	287	1	shevchenko	shevchenko	PROPN
issue-330	287	2	o.	o.	PROPN
issue-330	287	3	v.	v.	PROPN
issue-330	287	4	;	;	PUNCT
issue-330	287	5	za	za	PROPN
issue-330	287	6	red	red	PROPN
issue-330	287	7	.	.	PUNCT
issue-330	288	1	ya	ya	PROPN
issue-330	288	2	.	.	PUNCT
issue-330	288	3	a.	a.	PROPN
issue-330	288	4	zhalila	zhalila	PROPN
issue-330	288	5	(	(	PUNCT
issue-330	288	6	2010	2010	NUM
issue-330	288	7	)	)	PUNCT
issue-330	288	8	.	.	PUNCT
issue-330	289	1	nova	nova	PROPN
issue-330	289	2	arkhitektura	arkhitektura	PROPN
issue-330	289	3	byudzhetnoyi	byudzhetnoyi	PROPN
issue-330	289	4	systemy	systemy	PROPN
issue-330	289	5	ukrayiny	ukrayiny	ADJ
issue-330	289	6	:	:	PUNCT
issue-330	289	7	ryzyky	ryzyky	NOUN
issue-330	289	8	ta	ta	ADP
issue-330	289	9	mozhlyvosti	mozhlyvosti	PROPN
issue-330	289	10	dlya	dlya	PROPN
issue-330	289	11	ekonomichnoho	ekonomichnoho	PROPN
issue-330	289	12	zrostannya	zrostannya	PROPN
issue-330	290	1	[	[	X
issue-330	290	2	the	the	DET
issue-330	290	3	new	new	ADJ
issue-330	290	4	architecture	architecture	NOUN
issue-330	290	5	of	of	ADP
issue-330	290	6	ukraine	ukraine	NOUN
issue-330	290	7	's	's	PART
issue-330	290	8	budget	budget	NOUN
issue-330	290	9	system	system	NOUN
issue-330	290	10	:	:	PUNCT
issue-330	290	11	risks	risk	NOUN
issue-330	290	12	and	and	CCONJ
issue-330	290	13	opportunities	opportunity	NOUN
issue-330	290	14	for	for	ADP
issue-330	290	15	economic	economic	ADJ
issue-330	290	16	growth	growth	NOUN
issue-330	290	17	]	]	PUNCT
issue-330	290	18	.	.	PUNCT
issue-330	291	1	kyiv	kyiv	ADJ
issue-330	291	2	:	:	PUNCT
issue-330	291	3	nisd	nisd	PROPN
issue-330	291	4	/	/	SYM
issue-330	291	5	niss	niss	PROPN
issue-330	291	6	.	.	PUNCT