id sid tid token lemma pos issue-415 1 1 baltic baltic PROPN issue-415 1 2 journal journal PROPN issue-415 1 3 of of ADP issue-415 1 4 economic economic ADJ issue-415 1 5 studies study NOUN issue-415 1 6 301 301 NUM issue-415 1 7 vol vol NOUN issue-415 1 8 . . PROPN issue-415 1 9 4 4 NUM issue-415 1 10 , , PUNCT issue-415 1 11 no no INTJ issue-415 1 12 . . NOUN issue-415 1 13 2 2 NUM issue-415 1 14 , , PUNCT issue-415 1 15 2018 2018 NUM issue-415 1 16 corresponding correspond VERB issue-415 1 17 author author NOUN issue-415 1 18 : : PUNCT issue-415 1 19 1 1 NUM issue-415 1 20 department department NOUN issue-415 1 21 of of ADP issue-415 1 22 security security NOUN issue-415 1 23 management management NOUN issue-415 1 24 , , PUNCT issue-415 1 25 law law NOUN issue-415 1 26 enforcement enforcement NOUN issue-415 1 27 and and CCONJ issue-415 1 28 anti anti ADJ issue-415 1 29 - - ADJ issue-415 1 30 corruption corruption ADJ issue-415 1 31 activities activity NOUN issue-415 1 32 , , PUNCT issue-415 1 33 educational educational ADJ issue-415 1 34 and and CCONJ issue-415 1 35 scientific scientific ADJ issue-415 1 36 institute institute NOUN issue-415 1 37 of of ADP issue-415 1 38 law law PROPN issue-415 1 39 , , PUNCT issue-415 1 40 interregional interregional ADJ issue-415 1 41 academy academy NOUN issue-415 1 42 of of ADP issue-415 1 43 personnel personnel NOUN issue-415 1 44 management management NOUN issue-415 1 45 . . PUNCT issue-415 2 1 e e X issue-415 2 2 - - NOUN issue-415 2 3 mail mail NOUN issue-415 2 4 : : PUNCT issue-415 2 5 kam_2000@ukr.net kam_2000@ukr.net NOUN issue-415 2 6 2 2 NUM issue-415 2 7 department department NOUN issue-415 2 8 of of ADP issue-415 2 9 history history NOUN issue-415 2 10 of of ADP issue-415 2 11 state state NOUN issue-415 2 12 and and CCONJ issue-415 2 13 law law NOUN issue-415 2 14 , , PUNCT issue-415 2 15 educational educational ADJ issue-415 2 16 and and CCONJ issue-415 2 17 scientific scientific ADJ issue-415 2 18 institute institute NOUN issue-415 2 19 of of ADP issue-415 2 20 law law NOUN issue-415 2 21 and and CCONJ issue-415 2 22 psychology psychology NOUN issue-415 2 23 of of ADP issue-415 2 24 national national PROPN issue-415 2 25 university university PROPN issue-415 2 26 " " PUNCT issue-415 2 27 lviv lviv NOUN issue-415 2 28 polytechnic polytechnic ADJ issue-415 2 29 " " PUNCT issue-415 2 30 . . PUNCT issue-415 3 1 e e X issue-415 3 2 - - NOUN issue-415 3 3 mail mail NOUN issue-415 3 4 : : PUNCT issue-415 3 5 sbr@gmail.com sbr@gmail.com PROPN issue-415 3 6 3 3 NUM issue-415 3 7 department department NOUN issue-415 3 8 of of ADP issue-415 3 9 civil civil ADJ issue-415 3 10 law law NOUN issue-415 3 11 disciplines discipline NOUN issue-415 3 12 , , PUNCT issue-415 3 13 educational educational ADJ issue-415 3 14 and and CCONJ issue-415 3 15 scientific scientific ADJ issue-415 3 16 humanitarian humanitarian ADJ issue-415 3 17 institute institute NOUN issue-415 3 18 of of ADP issue-415 3 19 v.i v.i PROPN issue-415 3 20 . . PROPN issue-415 3 21 vernadskyi vernadskyi PROPN issue-415 3 22 ’s ’s PART issue-415 3 23 taurian taurian PROPN issue-415 3 24 national national PROPN issue-415 3 25 university university PROPN issue-415 3 26 . . PUNCT issue-415 4 1 e e X issue-415 4 2 - - NOUN issue-415 4 3 mail mail NOUN issue-415 4 4 : : PUNCT issue-415 4 5 ilchenkoi@ukr.net ilchenkoi@ukr.net NOUN issue-415 4 6 doi doi PROPN issue-415 4 7 : : PUNCT issue-415 4 8 https://doi.org/10.30525/2256-0742/2018-4-2-301-308 https://doi.org/10.30525/2256-0742/2018-4-2-301-308 ADJ issue-415 4 9 comparative comparative ADJ issue-415 4 10 analysis analysis NOUN issue-415 4 11 of of ADP issue-415 4 12 foreign foreign ADJ issue-415 4 13 and and CCONJ issue-415 4 14 national national ADJ issue-415 4 15 experience experience NOUN issue-415 4 16 of of ADP issue-415 4 17 ukraine ukraine NOUN issue-415 4 18 in in ADP issue-415 4 19 administration administration NOUN issue-415 4 20 of of ADP issue-415 4 21 value value NOUN issue-415 4 22 added add VERB issue-415 4 23 tax tax NOUN issue-415 4 24 anatolii anatolii NOUN issue-415 4 25 kislyi1 kislyi1 PROPN issue-415 5 1 educational educational ADJ issue-415 5 2 and and CCONJ issue-415 5 3 scientific scientific ADJ issue-415 5 4 institute institute NOUN issue-415 5 5 of of ADP issue-415 5 6 law law PROPN issue-415 5 7 , , PUNCT issue-415 5 8 interregional interregional ADJ issue-415 5 9 academy academy NOUN issue-415 5 10 of of ADP issue-415 5 11 personnel personnel NOUN issue-415 5 12 management management NOUN issue-415 5 13 , , PUNCT issue-415 5 14 ukraine ukraine PROPN issue-415 5 15 bohdan bohdan PROPN issue-415 5 16 stetsiuk2 stetsiuk2 PROPN issue-415 5 17 educational educational ADJ issue-415 5 18 and and CCONJ issue-415 5 19 scientific scientific ADJ issue-415 5 20 institute institute NOUN issue-415 5 21 of of ADP issue-415 5 22 law law NOUN issue-415 5 23 and and CCONJ issue-415 5 24 psychology psychology NOUN issue-415 5 25 of of ADP issue-415 5 26 national national PROPN issue-415 5 27 university university PROPN issue-415 5 28 " " PUNCT issue-415 5 29 lviv lviv NOUN issue-415 5 30 polytechnic polytechnic ADJ issue-415 5 31 " " PUNCT issue-415 5 32 , , PUNCT issue-415 5 33 ukraine ukraine ADJ issue-415 5 34 inna inna PROPN issue-415 5 35 kovalenko3 kovalenko3 PROPN issue-415 5 36 educational educational ADJ issue-415 5 37 and and CCONJ issue-415 5 38 scientific scientific ADJ issue-415 5 39 humanitarian humanitarian ADJ issue-415 5 40 institute institute NOUN issue-415 5 41 of of ADP issue-415 5 42 v.i v.i PROPN issue-415 5 43 . . PROPN issue-415 5 44 vernadskyi vernadskyi PROPN issue-415 5 45 ’s ’s PART issue-415 5 46 taurian taurian PROPN issue-415 5 47 national national PROPN issue-415 5 48 university university PROPN issue-415 5 49 , , PUNCT issue-415 5 50 ukraine ukraine PROPN issue-415 5 51 abstract abstract NOUN issue-415 5 52 . . PUNCT issue-415 6 1 the the DET issue-415 6 2 aim aim NOUN issue-415 6 3 of of ADP issue-415 6 4 the the DET issue-415 6 5 article article NOUN issue-415 6 6 is be AUX issue-415 6 7 to to PART issue-415 6 8 carry carry VERB issue-415 6 9 out out ADP issue-415 6 10 a a DET issue-415 6 11 comparative comparative ADJ issue-415 6 12 analysis analysis NOUN issue-415 6 13 of of ADP issue-415 6 14 foreign foreign ADJ issue-415 6 15 and and CCONJ issue-415 6 16 national national ADJ issue-415 6 17 experience experience NOUN issue-415 6 18 in in ADP issue-415 6 19 the the DET issue-415 6 20 administration administration NOUN issue-415 6 21 of of ADP issue-415 6 22 value value NOUN issue-415 6 23 added add VERB issue-415 6 24 tax tax NOUN issue-415 6 25 ; ; PUNCT issue-415 6 26 to to PART issue-415 6 27 outline outline VERB issue-415 6 28 the the DET issue-415 6 29 content content NOUN issue-415 6 30 of of ADP issue-415 6 31 this this DET issue-415 6 32 tax tax NOUN issue-415 6 33 , , PUNCT issue-415 6 34 to to PART issue-415 6 35 define define VERB issue-415 6 36 its its PRON issue-415 6 37 role role NOUN issue-415 6 38 in in ADP issue-415 6 39 the the DET issue-415 6 40 tax tax NOUN issue-415 6 41 systems system NOUN issue-415 6 42 of of ADP issue-415 6 43 foreign foreign ADJ issue-415 6 44 countries country NOUN issue-415 6 45 , , PUNCT issue-415 6 46 as as ADV issue-415 6 47 well well ADV issue-415 6 48 as as ADP issue-415 6 49 clarify clarify VERB issue-415 6 50 the the DET issue-415 6 51 features feature NOUN issue-415 6 52 of of ADP issue-415 6 53 charging charge VERB issue-415 6 54 value value NOUN issue-415 6 55 added add VERB issue-415 6 56 tax tax NOUN issue-415 6 57 in in ADP issue-415 6 58 individual individual ADJ issue-415 6 59 foreign foreign ADJ issue-415 6 60 countries country NOUN issue-415 6 61 . . PUNCT issue-415 7 1 the the DET issue-415 7 2 subject subject NOUN issue-415 7 3 of of ADP issue-415 7 4 the the DET issue-415 7 5 study study NOUN issue-415 7 6 is be AUX issue-415 7 7 foreign foreign ADJ issue-415 7 8 and and CCONJ issue-415 7 9 national national ADJ issue-415 7 10 experience experience NOUN issue-415 7 11 of of ADP issue-415 7 12 ukraine ukraine NOUN issue-415 7 13 in in ADP issue-415 7 14 the the DET issue-415 7 15 administration administration NOUN issue-415 7 16 of of ADP issue-415 7 17 value value NOUN issue-415 7 18 added add VERB issue-415 7 19 tax tax NOUN issue-415 7 20 . . PUNCT issue-415 8 1 methodology methodology NOUN issue-415 8 2 . . PUNCT issue-415 9 1 the the DET issue-415 9 2 methodological methodological ADJ issue-415 9 3 basis basis NOUN issue-415 9 4 of of ADP issue-415 9 5 this this DET issue-415 9 6 research research NOUN issue-415 9 7 is be AUX issue-415 9 8 a a DET issue-415 9 9 comparison comparison NOUN issue-415 9 10 of of ADP issue-415 9 11 the the DET issue-415 9 12 features feature NOUN issue-415 9 13 of of ADP issue-415 9 14 the the DET issue-415 9 15 administration administration NOUN issue-415 9 16 of of ADP issue-415 9 17 value value NOUN issue-415 9 18 added add VERB issue-415 9 19 tax tax NOUN issue-415 9 20 in in ADP issue-415 9 21 ukraine ukraine ADJ issue-415 9 22 and and CCONJ issue-415 9 23 foreign foreign ADJ issue-415 9 24 countries country NOUN issue-415 9 25 . . PUNCT issue-415 10 1 based base VERB issue-415 10 2 on on ADP issue-415 10 3 the the DET issue-415 10 4 aspects aspect NOUN issue-415 10 5 of of ADP issue-415 10 6 the the DET issue-415 10 7 administration administration NOUN issue-415 10 8 of of ADP issue-415 10 9 vat vat NOUN issue-415 10 10 in in ADP issue-415 10 11 canada canada PROPN issue-415 10 12 , , PUNCT issue-415 10 13 belgium belgium PROPN issue-415 10 14 , , PUNCT issue-415 10 15 france france PROPN issue-415 10 16 , , PUNCT issue-415 10 17 great great ADJ issue-415 10 18 britain britain PROPN issue-415 10 19 , , PUNCT issue-415 10 20 and and CCONJ issue-415 10 21 others other NOUN issue-415 10 22 , , PUNCT issue-415 10 23 the the DET issue-415 10 24 advantages advantage NOUN issue-415 10 25 and and CCONJ issue-415 10 26 disadvantages disadvantage NOUN issue-415 10 27 of of ADP issue-415 10 28 different different ADJ issue-415 10 29 conditions condition NOUN issue-415 10 30 for for ADP issue-415 10 31 charging charge VERB issue-415 10 32 vat vat NOUN issue-415 10 33 are be AUX issue-415 10 34 highlighted highlight VERB issue-415 10 35 . . PUNCT issue-415 11 1 on on ADP issue-415 11 2 the the DET issue-415 11 3 basis basis NOUN issue-415 11 4 of of ADP issue-415 11 5 the the DET issue-415 11 6 comparative comparative ADJ issue-415 11 7 legal legal ADJ issue-415 11 8 analysis analysis NOUN issue-415 11 9 , , PUNCT issue-415 11 10 the the DET issue-415 11 11 possibilities possibility NOUN issue-415 11 12 of of ADP issue-415 11 13 the the DET issue-415 11 14 application application NOUN issue-415 11 15 and and CCONJ issue-415 11 16 implementation implementation NOUN issue-415 11 17 of of ADP issue-415 11 18 foreign foreign ADJ issue-415 11 19 experience experience NOUN issue-415 11 20 in in ADP issue-415 11 21 the the DET issue-415 11 22 national national ADJ issue-415 11 23 vat vat PROPN issue-415 11 24 administration administration NOUN issue-415 11 25 are be AUX issue-415 11 26 determined determine VERB issue-415 11 27 . . PUNCT issue-415 12 1 the the DET issue-415 12 2 results result NOUN issue-415 12 3 of of ADP issue-415 12 4 the the DET issue-415 12 5 study study NOUN issue-415 12 6 revealed reveal VERB issue-415 12 7 that that SCONJ issue-415 12 8 , , PUNCT issue-415 12 9 in in ADP issue-415 12 10 the the DET issue-415 12 11 activities activity NOUN issue-415 12 12 of of ADP issue-415 12 13 tax tax NOUN issue-415 12 14 authorities authority NOUN issue-415 12 15 , , PUNCT issue-415 12 16 international international ADJ issue-415 12 17 experience experience NOUN issue-415 12 18 of of ADP issue-415 12 19 the the DET issue-415 12 20 administration administration NOUN issue-415 12 21 of of ADP issue-415 12 22 value value NOUN issue-415 12 23 added add VERB issue-415 12 24 tax tax NOUN issue-415 12 25 implies imply VERB issue-415 12 26 the the DET issue-415 12 27 consolidation consolidation NOUN issue-415 12 28 of of ADP issue-415 12 29 rigorous rigorous ADJ issue-415 12 30 methods method NOUN issue-415 12 31 of of ADP issue-415 12 32 influencing influence VERB issue-415 12 33 tax tax NOUN issue-415 12 34 entities entity NOUN issue-415 12 35 through through ADP issue-415 12 36 applying apply VERB issue-415 12 37 appropriate appropriate ADJ issue-415 12 38 penalties penalty NOUN issue-415 12 39 . . PUNCT issue-415 13 1 however however ADV issue-415 13 2 , , PUNCT issue-415 13 3 this this DET issue-415 13 4 aspect aspect NOUN issue-415 13 5 is be AUX issue-415 13 6 combined combine VERB issue-415 13 7 with with ADP issue-415 13 8 a a DET issue-415 13 9 high high ADJ issue-415 13 10 level level NOUN issue-415 13 11 of of ADP issue-415 13 12 legal legal ADJ issue-415 13 13 awareness awareness NOUN issue-415 13 14 and and CCONJ issue-415 13 15 law law NOUN issue-415 13 16 - - PUNCT issue-415 13 17 abidingness abidingness NOUN issue-415 13 18 of of ADP issue-415 13 19 tax tax NOUN issue-415 13 20 entities entity NOUN issue-415 13 21 . . PUNCT issue-415 14 1 in in ADP issue-415 14 2 addition addition NOUN issue-415 14 3 , , PUNCT issue-415 14 4 foreign foreign ADJ issue-415 14 5 experience experience NOUN issue-415 14 6 involves involve VERB issue-415 14 7 the the DET issue-415 14 8 active active ADJ issue-415 14 9 use use NOUN issue-415 14 10 of of ADP issue-415 14 11 information information NOUN issue-415 14 12 technology technology NOUN issue-415 14 13 in in ADP issue-415 14 14 the the DET issue-415 14 15 administration administration NOUN issue-415 14 16 of of ADP issue-415 14 17 vat vat NOUN issue-415 14 18 , , PUNCT issue-415 14 19 which which PRON issue-415 14 20 facilitates facilitate VERB issue-415 14 21 its its PRON issue-415 14 22 charging charging NOUN issue-415 14 23 and and CCONJ issue-415 14 24 increases increase VERB issue-415 14 25 its its PRON issue-415 14 26 efficiency efficiency NOUN issue-415 14 27 . . PUNCT issue-415 15 1 practical practical ADJ issue-415 15 2 implications implication NOUN issue-415 15 3 . . PUNCT issue-415 16 1 positive positive ADJ issue-415 16 2 international international ADJ issue-415 16 3 experience experience NOUN issue-415 16 4 of of ADP issue-415 16 5 the the DET issue-415 16 6 administration administration NOUN issue-415 16 7 of of ADP issue-415 16 8 vat vat NOUN issue-415 16 9 confirms confirm VERB issue-415 16 10 that that SCONJ issue-415 16 11 improvement improvement NOUN issue-415 16 12 of of ADP issue-415 16 13 the the DET issue-415 16 14 quality quality NOUN issue-415 16 15 of of ADP issue-415 16 16 this this DET issue-415 16 17 mechanism mechanism NOUN issue-415 16 18 requires require VERB issue-415 16 19 providing provide VERB issue-415 16 20 centralization centralization NOUN issue-415 16 21 of of ADP issue-415 16 22 the the DET issue-415 16 23 tax tax NOUN issue-415 16 24 administration administration NOUN issue-415 16 25 in in ADP issue-415 16 26 the the DET issue-415 16 27 state state NOUN issue-415 16 28 ; ; PUNCT issue-415 16 29 intensifying intensify VERB issue-415 16 30 the the DET issue-415 16 31 implementation implementation NOUN issue-415 16 32 of of ADP issue-415 16 33 the the DET issue-415 16 34 latest late ADJ issue-415 16 35 technologies technology NOUN issue-415 16 36 in in ADP issue-415 16 37 this this DET issue-415 16 38 process process NOUN issue-415 16 39 ; ; PUNCT issue-415 16 40 increasing increase VERB issue-415 16 41 citizens citizen NOUN issue-415 16 42 ' ' PART issue-415 16 43 legal legal ADJ issue-415 16 44 consciousness consciousness NOUN issue-415 16 45 in in ADP issue-415 16 46 taxation taxation NOUN issue-415 16 47 , , PUNCT issue-415 16 48 and and CCONJ issue-415 16 49 so so ADV issue-415 16 50 force force NOUN issue-415 16 51 . . PUNCT issue-415 17 1 relevance relevance NOUN issue-415 17 2 / / SYM issue-415 17 3 originality originality NOUN issue-415 17 4 . . PUNCT issue-415 18 1 a a DET issue-415 18 2 comparative comparative ADJ issue-415 18 3 analysis analysis NOUN issue-415 18 4 of of ADP issue-415 18 5 the the DET issue-415 18 6 features feature NOUN issue-415 18 7 of of ADP issue-415 18 8 the the DET issue-415 18 9 administration administration NOUN issue-415 18 10 of of ADP issue-415 18 11 value value NOUN issue-415 18 12 added add VERB issue-415 18 13 tax tax NOUN issue-415 18 14 is be AUX issue-415 18 15 the the DET issue-415 18 16 basis basis NOUN issue-415 18 17 for for ADP issue-415 18 18 the the DET issue-415 18 19 development development NOUN issue-415 18 20 of of ADP issue-415 18 21 national national ADJ issue-415 18 22 experience experience NOUN issue-415 18 23 in in ADP issue-415 18 24 this this DET issue-415 18 25 field field NOUN issue-415 18 26 . . PUNCT issue-415 19 1 key key ADJ issue-415 19 2 words word NOUN issue-415 19 3 : : PUNCT issue-415 19 4 value value NOUN issue-415 19 5 added add VERB issue-415 19 6 tax tax NOUN issue-415 19 7 , , PUNCT issue-415 19 8 tax tax NOUN issue-415 19 9 administration administration NOUN issue-415 19 10 , , PUNCT issue-415 19 11 foreign foreign ADJ issue-415 19 12 experience experience NOUN issue-415 19 13 . . PUNCT issue-415 20 1 jel jel PROPN issue-415 20 2 classification classification NOUN issue-415 20 3 : : PUNCT issue-415 20 4 e62 e62 NOUN issue-415 20 5 , , PUNCT issue-415 20 6 h71 h71 PROPN issue-415 20 7 , , PUNCT issue-415 20 8 f38 f38 NOUN issue-415 20 9 1 1 NUM issue-415 20 10 . . PUNCT issue-415 20 11 introduction introduction NOUN issue-415 20 12 without without ADP issue-415 20 13 doubt doubt NOUN issue-415 20 14 , , PUNCT issue-415 20 15 independence independence NOUN issue-415 20 16 of of ADP issue-415 20 17 ukraine ukraine NOUN issue-415 20 18 is be AUX issue-415 20 19 a a DET issue-415 20 20 positive positive ADJ issue-415 20 21 factor factor NOUN issue-415 20 22 for for ADP issue-415 20 23 the the DET issue-415 20 24 development development NOUN issue-415 20 25 of of ADP issue-415 20 26 democratic democratic ADJ issue-415 20 27 tendencies tendency NOUN issue-415 20 28 of of ADP issue-415 20 29 our our PRON issue-415 20 30 country country NOUN issue-415 20 31 . . PUNCT issue-415 21 1 however however ADV issue-415 21 2 , , PUNCT issue-415 21 3 independence independence NOUN issue-415 21 4 in in ADP issue-415 21 5 all all DET issue-415 21 6 internal internal ADJ issue-415 21 7 and and CCONJ issue-415 21 8 external external ADJ issue-415 21 9 relations relation NOUN issue-415 21 10 has have AUX issue-415 21 11 necessitated necessitate VERB issue-415 21 12 the the DET issue-415 21 13 development development NOUN issue-415 21 14 of of ADP issue-415 21 15 political political ADJ issue-415 21 16 and and CCONJ issue-415 21 17 economic economic ADJ issue-415 21 18 sectors sector NOUN issue-415 21 19 of of ADP issue-415 21 20 the the DET issue-415 21 21 country country NOUN issue-415 21 22 . . PUNCT issue-415 22 1 in in ADP issue-415 22 2 this this DET issue-415 22 3 context context NOUN issue-415 22 4 , , PUNCT issue-415 22 5 the the DET issue-415 22 6 issue issue NOUN issue-415 22 7 of of ADP issue-415 22 8 improving improve VERB issue-415 22 9 the the DET issue-415 22 10 tax tax NOUN issue-415 22 11 system system NOUN issue-415 22 12 was be AUX issue-415 22 13 particularly particularly ADV issue-415 22 14 acute acute ADJ issue-415 22 15 , , PUNCT issue-415 22 16 since since SCONJ issue-415 22 17 the the DET issue-415 22 18 old old ADJ issue-415 22 19 model model NOUN issue-415 22 20 was be AUX issue-415 22 21 not not PART issue-415 22 22 acceptable acceptable ADJ issue-415 22 23 due due ADP issue-415 22 24 to to ADP issue-415 22 25 , , PUNCT issue-415 22 26 first first ADV issue-415 22 27 , , PUNCT issue-415 22 28 the the DET issue-415 22 29 change change NOUN issue-415 22 30 of of ADP issue-415 22 31 the the DET issue-415 22 32 economic economic ADJ issue-415 22 33 vector vector NOUN issue-415 22 34 from from ADP issue-415 22 35 the the DET issue-415 22 36 planned plan VERB issue-415 22 37 - - PUNCT issue-415 22 38 command command NOUN issue-415 22 39 to to ADP issue-415 22 40 market market NOUN issue-415 22 41 direction direction NOUN issue-415 22 42 , , PUNCT issue-415 22 43 and and CCONJ issue-415 22 44 , , PUNCT issue-415 22 45 second second ADJ issue-415 22 46 , , PUNCT issue-415 22 47 the the DET issue-415 22 48 active active ADJ issue-415 22 49 introduction introduction NOUN issue-415 22 50 of of ADP issue-415 22 51 international international ADJ issue-415 22 52 standards standard NOUN issue-415 22 53 in in ADP issue-415 22 54 taxation taxation NOUN issue-415 22 55 . . PUNCT issue-415 23 1 at at ADP issue-415 23 2 the the DET issue-415 23 3 same same ADJ issue-415 23 4 time time NOUN issue-415 23 5 , , PUNCT issue-415 23 6 the the DET issue-415 23 7 main main ADJ issue-415 23 8 task task NOUN issue-415 23 9 of of ADP issue-415 23 10 the the DET issue-415 23 11 tax tax NOUN issue-415 23 12 system system NOUN issue-415 23 13 evolution evolution NOUN issue-415 23 14 is be AUX issue-415 23 15 to to PART issue-415 23 16 ensure ensure VERB issue-415 23 17 its its PRON issue-415 23 18 stability stability NOUN issue-415 23 19 , , PUNCT issue-415 23 20 which which PRON issue-415 23 21 , , PUNCT issue-415 23 22 in in ADP issue-415 23 23 turn turn NOUN issue-415 23 24 , , PUNCT issue-415 23 25 should should AUX issue-415 23 26 lead lead VERB issue-415 23 27 to to ADP issue-415 23 28 a a DET issue-415 23 29 number number NOUN issue-415 23 30 of of ADP issue-415 23 31 positive positive ADJ issue-415 23 32 factors factor NOUN issue-415 23 33 : : PUNCT issue-415 23 34 baltic baltic ADJ issue-415 23 35 journal journal PROPN issue-415 23 36 of of ADP issue-415 23 37 economic economic ADJ issue-415 23 38 studies study NOUN issue-415 23 39 302 302 NUM issue-415 23 40 vol vol NOUN issue-415 23 41 . . PROPN issue-415 24 1 4 4 NUM issue-415 24 2 , , PUNCT issue-415 24 3 no no INTJ issue-415 24 4 . . NOUN issue-415 24 5 2 2 NUM issue-415 24 6 , , PUNCT issue-415 24 7 2018 2018 NUM issue-415 24 8 increase increase NOUN issue-415 24 9 of of ADP issue-415 24 10 financial financial ADJ issue-415 24 11 revenues revenue NOUN issue-415 24 12 to to ADP issue-415 24 13 the the DET issue-415 24 14 budget budget NOUN issue-415 24 15 ; ; PUNCT issue-415 24 16 improving improve VERB issue-415 24 17 the the DET issue-415 24 18 tax tax NOUN issue-415 24 19 collection collection NOUN issue-415 24 20 mechanism mechanism NOUN issue-415 24 21 , , PUNCT issue-415 24 22 etc etc X issue-415 24 23 . . X issue-415 25 1 it it PRON issue-415 25 2 should should AUX issue-415 25 3 be be AUX issue-415 25 4 noted note VERB issue-415 25 5 that that SCONJ issue-415 25 6 the the DET issue-415 25 7 development development NOUN issue-415 25 8 of of ADP issue-415 25 9 the the DET issue-415 25 10 tax tax NOUN issue-415 25 11 system system NOUN issue-415 25 12 is be AUX issue-415 25 13 a a DET issue-415 25 14 complex complex ADJ issue-415 25 15 aspect aspect NOUN issue-415 25 16 , , PUNCT issue-415 25 17 which which PRON issue-415 25 18 involves involve VERB issue-415 25 19 solving solve VERB issue-415 25 20 a a DET issue-415 25 21 number number NOUN issue-415 25 22 of of ADP issue-415 25 23 problems problem NOUN issue-415 25 24 . . PUNCT issue-415 26 1 in in ADP issue-415 26 2 particular particular ADJ issue-415 26 3 , , PUNCT issue-415 26 4 in in ADP issue-415 26 5 recent recent ADJ issue-415 26 6 years year NOUN issue-415 26 7 , , PUNCT issue-415 26 8 the the DET issue-415 26 9 relevance relevance NOUN issue-415 26 10 of of ADP issue-415 26 11 the the DET issue-415 26 12 administration administration NOUN issue-415 26 13 of of ADP issue-415 26 14 value value NOUN issue-415 26 15 added add VERB issue-415 26 16 tax tax NOUN issue-415 26 17 ( ( PUNCT issue-415 26 18 hereinafter hereinafter NOUN issue-415 26 19 referred refer VERB issue-415 26 20 to to ADP issue-415 26 21 as as ADP issue-415 26 22 vat vat NOUN issue-415 26 23 ) ) PUNCT issue-415 26 24 has have AUX issue-415 26 25 increased increase VERB issue-415 26 26 , , PUNCT issue-415 26 27 since since SCONJ issue-415 26 28 the the DET issue-415 26 29 latter latter ADJ issue-415 26 30 is be AUX issue-415 26 31 important important ADJ issue-415 26 32 for for SCONJ issue-415 26 33 budget budget NOUN issue-415 26 34 forming form VERB issue-415 26 35 . . PUNCT issue-415 27 1 therefore therefore ADV issue-415 27 2 , , PUNCT issue-415 27 3 the the DET issue-415 27 4 theoretical theoretical ADJ issue-415 27 5 development development NOUN issue-415 27 6 of of ADP issue-415 27 7 this this DET issue-415 27 8 problem problem NOUN issue-415 27 9 requires require VERB issue-415 27 10 an an DET issue-415 27 11 analysis analysis NOUN issue-415 27 12 of of ADP issue-415 27 13 foreign foreign ADJ issue-415 27 14 experience experience NOUN issue-415 27 15 in in ADP issue-415 27 16 the the DET issue-415 27 17 administration administration NOUN issue-415 27 18 of of ADP issue-415 27 19 vat vat NOUN issue-415 27 20 , , PUNCT issue-415 27 21 for for ADP issue-415 27 22 example example NOUN issue-415 27 23 , , PUNCT issue-415 27 24 according accord VERB issue-415 27 25 to to ADP issue-415 27 26 r.s r.s PROPN issue-415 27 27 . . PROPN issue-415 27 28 melnyk melnyk PROPN issue-415 27 29 , , PUNCT issue-415 27 30 foreign foreign ADJ issue-415 27 31 experience experience NOUN issue-415 27 32 contributes contribute VERB issue-415 27 33 to to ADP issue-415 27 34 expanding expand VERB issue-415 27 35 perceptions perception NOUN issue-415 27 36 of of ADP issue-415 27 37 legal legal ADJ issue-415 27 38 phenomena phenomenon NOUN issue-415 27 39 under under ADP issue-415 27 40 the the DET issue-415 27 41 study study NOUN issue-415 27 42 ; ; PUNCT issue-415 27 43 helps help VERB issue-415 27 44 to to PART issue-415 27 45 look look VERB issue-415 27 46 at at ADP issue-415 27 47 this this PRON issue-415 27 48 or or CCONJ issue-415 27 49 that that DET issue-415 27 50 issue issue NOUN issue-415 27 51 from from ADP issue-415 27 52 another another DET issue-415 27 53 perspective perspective NOUN issue-415 27 54 ; ; PUNCT issue-415 27 55 compare compare VERB issue-415 27 56 own own ADJ issue-415 27 57 achievements achievement NOUN issue-415 27 58 with with ADP issue-415 27 59 the the DET issue-415 27 60 achievements achievement NOUN issue-415 27 61 of of ADP issue-415 27 62 foreign foreign ADJ issue-415 27 63 colleagues colleague NOUN issue-415 27 64 ; ; PUNCT issue-415 27 65 do do AUX issue-415 27 66 not not PART issue-415 27 67 waste waste VERB issue-415 27 68 time time NOUN issue-415 27 69 solving solve VERB issue-415 27 70 the the DET issue-415 27 71 problems problem NOUN issue-415 27 72 that that PRON issue-415 27 73 have have AUX issue-415 27 74 already already ADV issue-415 27 75 found find VERB issue-415 27 76 solutions solution NOUN issue-415 27 77 on on ADP issue-415 27 78 the the DET issue-415 27 79 pages page NOUN issue-415 27 80 of of ADP issue-415 27 81 foreign foreign ADJ issue-415 27 82 publications publication NOUN issue-415 27 83 ( ( PUNCT issue-415 27 84 melnyk melnyk ADV issue-415 27 85 , , PUNCT issue-415 27 86 2010 2010 NUM issue-415 27 87 ) ) PUNCT issue-415 27 88 . . PUNCT issue-415 28 1 2 2 X issue-415 28 2 . . X issue-415 28 3 literature literature NOUN issue-415 28 4 review review VERB issue-415 28 5 the the DET issue-415 28 6 issue issue NOUN issue-415 28 7 of of ADP issue-415 28 8 the the DET issue-415 28 9 administration administration NOUN issue-415 28 10 of of ADP issue-415 28 11 value value NOUN issue-415 28 12 added add VERB issue-415 28 13 tax tax NOUN issue-415 28 14 has have AUX issue-415 28 15 always always ADV issue-415 28 16 been be AUX issue-415 28 17 under under ADP issue-415 28 18 thorough thorough ADJ issue-415 28 19 consideration consideration NOUN issue-415 28 20 of of ADP issue-415 28 21 many many ADJ issue-415 28 22 foreign foreign ADJ issue-415 28 23 and and CCONJ issue-415 28 24 domestic domestic ADJ issue-415 28 25 scientists scientist NOUN issue-415 28 26 . . PUNCT issue-415 29 1 in in ADP issue-415 29 2 particular particular ADJ issue-415 29 3 , , PUNCT issue-415 29 4 this this DET issue-415 29 5 issue issue NOUN issue-415 29 6 was be AUX issue-415 29 7 the the DET issue-415 29 8 subject subject NOUN issue-415 29 9 of of ADP issue-415 29 10 research research NOUN issue-415 29 11 of of ADP issue-415 29 12 v.l v.l PROPN issue-415 29 13 . . PROPN issue-415 29 14     SPACE issue-415 29 15 andrushchenko andrushchenko NOUN issue-415 29 16 , , PUNCT issue-415 29 17 yu.v yu.v X issue-415 29 18 . . PUNCT issue-415 29 19     SPACE issue-415 29 20 bondar bondar NOUN issue-415 29 21 , , PUNCT issue-415 29 22 o.v o.v PROPN issue-415 29 23 . . PROPN issue-415 29 24     SPACE issue-415 29 25 budko budko NOUN issue-415 29 26 , , PUNCT issue-415 29 27 yu.a yu.a PROPN issue-415 29 28 . . PUNCT issue-415 29 29     SPACE issue-415 30 1 veryha veryha PROPN issue-415 30 2 , , PUNCT issue-415 30 3 o.s o.s PROPN issue-415 30 4 . . PROPN issue-415 30 5     SPACE issue-415 30 6 husakov husakov PROPN issue-415 30 7 , , PUNCT issue-415 30 8 m.ya m.ya PROPN issue-415 30 9 . . PROPN issue-415 30 10     SPACE issue-415 30 11 demianenko demianenko PROPN issue-415 30 12 , , PUNCT issue-415 30 13 ya.v ya.v PROPN issue-415 30 14 . . PUNCT issue-415 30 15     SPACE issue-415 31 1 lytvynenko lytvynenko PROPN issue-415 31 2 , , PUNCT issue-415 31 3 v.m v.m PROPN issue-415 31 4 . . PROPN issue-415 31 5     SPACE issue-415 31 6 melnyk melnyk ADV issue-415 31 7 , , PUNCT issue-415 31 8 s. s. PROPN issue-415 31 9     SPACE issue-415 31 10 blancart blancart NOUN issue-415 31 11 , , PUNCT issue-415 31 12 e. e. PROPN issue-415 31 13     SPACE issue-415 31 14 dollan dollan PROPN issue-415 31 15 , , PUNCT issue-415 31 16 j. j. PROPN issue-415 31 17     SPACE issue-415 31 18 stiglitz stiglitz PROPN issue-415 31 19 and and CCONJ issue-415 31 20 others other NOUN issue-415 31 21 . . PUNCT issue-415 32 1 meanwhile meanwhile ADV issue-415 32 2 , , PUNCT issue-415 32 3 the the DET issue-415 32 4 comparison comparison NOUN issue-415 32 5 of of ADP issue-415 32 6 foreign foreign ADJ issue-415 32 7 and and CCONJ issue-415 32 8 national national ADJ issue-415 32 9 experience experience NOUN issue-415 32 10 in in ADP issue-415 32 11 the the DET issue-415 32 12 administration administration NOUN issue-415 32 13 of of ADP issue-415 32 14 value value NOUN issue-415 32 15 added add VERB issue-415 32 16 tax tax NOUN issue-415 32 17 has have AUX issue-415 32 18 not not PART issue-415 32 19 been be AUX issue-415 32 20 studied study VERB issue-415 32 21 exhaustively exhaustively ADV issue-415 32 22 that that PRON issue-415 32 23 underlines underline VERB issue-415 32 24 the the DET issue-415 32 25 relevance relevance NOUN issue-415 32 26 of of ADP issue-415 32 27 this this DET issue-415 32 28 study study NOUN issue-415 32 29 . . PUNCT issue-415 33 1 the the DET issue-415 33 2 aim aim NOUN issue-415 33 3 of of ADP issue-415 33 4 the the DET issue-415 33 5 article article NOUN issue-415 33 6 is be AUX issue-415 33 7 to to PART issue-415 33 8 conduct conduct VERB issue-415 33 9 a a DET issue-415 33 10 comparative comparative ADJ issue-415 33 11 analysis analysis NOUN issue-415 33 12 of of ADP issue-415 33 13 foreign foreign ADJ issue-415 33 14 and and CCONJ issue-415 33 15 national national ADJ issue-415 33 16 experience experience NOUN issue-415 33 17 in in ADP issue-415 33 18 vat vat NOUN issue-415 33 19 administration administration NOUN issue-415 33 20 and and CCONJ issue-415 33 21 consider consider VERB issue-415 33 22 possibilities possibility NOUN issue-415 33 23 for for ADP issue-415 33 24 its its PRON issue-415 33 25 implementation implementation NOUN issue-415 33 26 in in ADP issue-415 33 27 ukraine ukraine NOUN issue-415 33 28 . . PUNCT issue-415 34 1 3 3 X issue-415 34 2 . . X issue-415 34 3 main main ADJ issue-415 34 4 material material NOUN issue-415 34 5 it it PRON issue-415 34 6 is be AUX issue-415 34 7 worthy worthy ADJ issue-415 34 8 to to PART issue-415 34 9 note note VERB issue-415 34 10 that that SCONJ issue-415 34 11 the the DET issue-415 34 12 value value NOUN issue-415 34 13 added add VERB issue-415 34 14 tax tax NOUN issue-415 34 15 ( ( PUNCT issue-415 34 16 hereinafter hereinafter NOUN issue-415 34 17 referred refer VERB issue-415 34 18 to to ADP issue-415 34 19 as as ADP issue-415 34 20 vat vat NOUN issue-415 34 21 ) ) PUNCT issue-415 34 22 is be AUX issue-415 34 23 a a DET issue-415 34 24 rather rather ADV issue-415 34 25 complicated complicated ADJ issue-415 34 26 and and CCONJ issue-415 34 27 interesting interesting ADJ issue-415 34 28 economic economic ADJ issue-415 34 29 and and CCONJ issue-415 34 30 legal legal ADJ issue-415 34 31 category category NOUN issue-415 34 32 . . PUNCT issue-415 35 1 the the DET issue-415 35 2 vat vat NOUN issue-415 35 3 system system NOUN issue-415 35 4 was be AUX issue-415 35 5 first first ADV issue-415 35 6 proposed propose VERB issue-415 35 7 in in ADP issue-415 35 8 germany germany PROPN issue-415 35 9 in in ADP issue-415 35 10 1919 1919 NUM issue-415 35 11 . . PUNCT issue-415 36 1 wilhelm wilhelm PROPN issue-415 36 2 von von PROPN issue-415 36 3 siemens siemens PROPN issue-415 36 4 , , PUNCT issue-415 36 5 who who PRON issue-415 36 6 called call VERB issue-415 36 7 it it PRON issue-415 36 8 " " PUNCT issue-415 36 9 veredelte veredelte PROPN issue-415 36 10 umsatzsteuer umsatzsteuer PROPN issue-415 36 11 " " PUNCT issue-415 36 12 ( ( PUNCT issue-415 36 13 translated translate VERB issue-415 36 14 as as ADP issue-415 36 15 ‘ ' PUNCT issue-415 36 16 ennobled ennobled ADJ issue-415 36 17 turnover turnover NOUN issue-415 36 18 tax tax NOUN issue-415 36 19 ’ ' PUNCT issue-415 36 20 ) ) PUNCT issue-415 36 21 . . PUNCT issue-415 37 1 at at ADP issue-415 37 2 that that DET issue-415 37 3 time time NOUN issue-415 37 4 , , PUNCT issue-415 37 5 this this DET issue-415 37 6 tax tax NOUN issue-415 37 7 was be AUX issue-415 37 8 called call VERB issue-415 37 9 ‘ ' PUNCT issue-415 37 10 ennobled ennobled ADJ issue-415 37 11 on on ADP issue-415 37 12 turnover turnover NOUN issue-415 37 13 ’ ' PUNCT issue-415 37 14 or or CCONJ issue-415 37 15 ‘ ' PUNCT issue-415 37 16 ennobled ennobled ADJ issue-415 37 17 turnover turnover NOUN issue-415 37 18 tax tax NOUN issue-415 37 19 ’ ' PUNCT issue-415 37 20 . . PUNCT issue-415 38 1 later later ADV issue-415 38 2 , , PUNCT issue-415 38 3 namely namely ADV issue-415 38 4 in in ADP issue-415 38 5 1921 1921 NUM issue-415 38 6 , , PUNCT issue-415 38 7 thomas thomas PROPN issue-415 38 8 s. s. PROPN issue-415 38 9 adams adams PROPN issue-415 38 10 proposed propose VERB issue-415 38 11 to to PART issue-415 38 12 introduce introduce VERB issue-415 38 13 vat vat NOUN issue-415 38 14 in in ADP issue-415 38 15 the the DET issue-415 38 16 form form NOUN issue-415 38 17 of of ADP issue-415 38 18 a a DET issue-415 38 19 business business NOUN issue-415 38 20 tax tax NOUN issue-415 38 21 , , PUNCT issue-415 38 22 as as ADP issue-415 38 23 a a DET issue-415 38 24 substitute substitute NOUN issue-415 38 25 for for ADP issue-415 38 26 the the DET issue-415 38 27 us us PROPN issue-415 38 28 corporate corporate ADJ issue-415 38 29 income income NOUN issue-415 38 30 tax tax NOUN issue-415 38 31 . . PUNCT issue-415 39 1 initially initially ADV issue-415 39 2 , , PUNCT issue-415 39 3 these these DET issue-415 39 4 proposals proposal NOUN issue-415 39 5 were be AUX issue-415 39 6 ineffective ineffective ADJ issue-415 39 7 , , PUNCT issue-415 39 8 and and CCONJ issue-415 39 9 the the DET issue-415 39 10 introduction introduction NOUN issue-415 39 11 of of ADP issue-415 39 12 this this DET issue-415 39 13 tax tax NOUN issue-415 39 14 was be AUX issue-415 39 15 of of ADP issue-415 39 16 no no DET issue-415 39 17 need need NOUN issue-415 39 18 . . PUNCT issue-415 40 1 however however ADV issue-415 40 2 , , PUNCT issue-415 40 3 from from ADP issue-415 40 4 time time NOUN issue-415 40 5 to to ADP issue-415 40 6 time time NOUN issue-415 40 7 , , PUNCT issue-415 40 8 tax tax NOUN issue-415 40 9 authorities authority NOUN issue-415 40 10 from from ADP issue-415 40 11 different different ADJ issue-415 40 12 countries country NOUN issue-415 40 13 referred refer VERB issue-415 40 14 to to ADP issue-415 40 15 the the DET issue-415 40 16 ideas idea NOUN issue-415 40 17 of of ADP issue-415 40 18 wilhelm wilhelm PROPN issue-415 40 19 von von PROPN issue-415 40 20 siemens siemens PROPN issue-415 40 21 and and CCONJ issue-415 40 22 thomas thomas PROPN issue-415 40 23 s. s. PROPN issue-415 40 24 adams adams PROPN issue-415 40 25 . . PUNCT issue-415 41 1 the the DET issue-415 41 2 need need NOUN issue-415 41 3 to to PART issue-415 41 4 eliminate eliminate VERB issue-415 41 5 the the DET issue-415 41 6 shortcomings shortcoming NOUN issue-415 41 7 of of ADP issue-415 41 8 the the DET issue-415 41 9 turnover turnover NOUN issue-415 41 10 tax tax NOUN issue-415 41 11 and and CCONJ issue-415 41 12 the the DET issue-415 41 13 growth growth NOUN issue-415 41 14 of of ADP issue-415 41 15 fiscal fiscal ADJ issue-415 41 16 needs need NOUN issue-415 41 17 prompted prompt VERB issue-415 41 18 the the DET issue-415 41 19 search search NOUN issue-415 41 20 for for ADP issue-415 41 21 alternative alternative ADJ issue-415 41 22 types type NOUN issue-415 41 23 of of ADP issue-415 41 24 indirect indirect ADJ issue-415 41 25 taxation taxation NOUN issue-415 41 26 . . PUNCT issue-415 42 1 the the DET issue-415 42 2 modern modern ADJ issue-415 42 3 scheme scheme NOUN issue-415 42 4 of of ADP issue-415 42 5 this this DET issue-415 42 6 tax tax NOUN issue-415 42 7 was be AUX issue-415 42 8 developed develop VERB issue-415 42 9 and and CCONJ issue-415 42 10 described describe VERB issue-415 42 11 by by ADP issue-415 42 12 french french ADJ issue-415 42 13 economist economist NOUN issue-415 42 14 m. m. PROPN issue-415 42 15 lauré lauré PROPN issue-415 42 16 in in ADP issue-415 42 17 1954 1954 NUM issue-415 42 18 ( ( PUNCT issue-415 42 19 azarov azarov PROPN issue-415 42 20 , , PUNCT issue-415 42 21 et et PROPN issue-415 42 22 al al PROPN issue-415 42 23 . . PROPN issue-415 42 24 , , PUNCT issue-415 42 25 2004 2004 NUM issue-415 42 26 ; ; PUNCT issue-415 42 27 korolchuk korolchuk NOUN issue-415 42 28 , , PUNCT issue-415 42 29 2010 2010 NUM issue-415 42 30 ) ) PUNCT issue-415 42 31 . . PUNCT issue-415 43 1 these these DET issue-415 43 2 days day NOUN issue-415 43 3 vat vat NOUN issue-415 43 4 is be AUX issue-415 43 5 widely widely ADV issue-415 43 6 used use VERB issue-415 43 7 in in ADP issue-415 43 8 many many ADJ issue-415 43 9 countries country NOUN issue-415 43 10 , , PUNCT issue-415 43 11 including include VERB issue-415 43 12 ukraine ukraine NOUN issue-415 43 13 . . PUNCT issue-415 44 1 of of ADP issue-415 44 2 course course ADV issue-415 44 3 , , PUNCT issue-415 44 4 since since SCONJ issue-415 44 5 the the DET issue-415 44 6 middle middle NOUN issue-415 44 7 of of ADP issue-415 44 8 the the DET issue-415 44 9 twentieth twentieth ADJ issue-415 44 10 century century NOUN issue-415 44 11 , , PUNCT issue-415 44 12 the the DET issue-415 44 13 essence essence NOUN issue-415 44 14 of of ADP issue-415 44 15 this this DET issue-415 44 16 tax tax NOUN issue-415 44 17 has have AUX issue-415 44 18 changed change VERB issue-415 44 19 . . PUNCT issue-415 45 1 in in ADP issue-415 45 2 this this DET issue-415 45 3 study study NOUN issue-415 45 4 , , PUNCT issue-415 45 5 it it PRON issue-415 45 6 is be AUX issue-415 45 7 advisable advisable ADJ issue-415 45 8 to to PART issue-415 45 9 outline outline VERB issue-415 45 10 the the DET issue-415 45 11 concept concept NOUN issue-415 45 12 of of ADP issue-415 45 13 vat vat NOUN issue-415 45 14 . . PUNCT issue-415 46 1 thus thus ADV issue-415 46 2 , , PUNCT issue-415 46 3 according accord VERB issue-415 46 4 to to ADP issue-415 46 5 article article NOUN issue-415 46 6 14 14 NUM issue-415 46 7 of of ADP issue-415 46 8 the the DET issue-415 46 9 current current ADJ issue-415 46 10 tax tax NOUN issue-415 46 11 code code NOUN issue-415 46 12 of of ADP issue-415 46 13 ukraine ukraine PROPN issue-415 46 14 ( ( PUNCT issue-415 46 15 hereinafter hereinafter VERB issue-415 46 16 the the DET issue-415 46 17 tcu tcu NOUN issue-415 46 18 ) ) PUNCT issue-415 46 19 , , PUNCT issue-415 46 20 the the DET issue-415 46 21 value value NOUN issue-415 46 22 added add VERB issue-415 46 23 tax tax NOUN issue-415 46 24 is be AUX issue-415 46 25 an an DET issue-415 46 26 indirect indirect ADJ issue-415 46 27 tax tax NOUN issue-415 46 28 that that PRON issue-415 46 29 is be AUX issue-415 46 30 calculated calculate VERB issue-415 46 31 and and CCONJ issue-415 46 32 paid pay VERB issue-415 46 33 in in ADP issue-415 46 34 accordance accordance NOUN issue-415 46 35 with with ADP issue-415 46 36 the the DET issue-415 46 37 rules rule NOUN issue-415 46 38 of of ADP issue-415 46 39 the the DET issue-415 46 40 current current ADJ issue-415 46 41 legislation legislation NOUN issue-415 46 42 ( ( PUNCT issue-415 46 43 podatkovyi podatkovyi NOUN issue-415 46 44 kodeks kodek VERB issue-415 46 45 ukrainy ukrainy ADJ issue-415 46 46 , , PUNCT issue-415 46 47 2010 2010 NUM issue-415 46 48 ) ) PUNCT issue-415 46 49 . . PUNCT issue-415 47 1 obviously obviously ADV issue-415 47 2 , , PUNCT issue-415 47 3 the the DET issue-415 47 4 legislative legislative ADJ issue-415 47 5 interpretation interpretation NOUN issue-415 47 6 of of ADP issue-415 47 7 vat vat NOUN issue-415 47 8 does do AUX issue-415 47 9 not not PART issue-415 47 10 reveal reveal VERB issue-415 47 11 the the DET issue-415 47 12 content content NOUN issue-415 47 13 and and CCONJ issue-415 47 14 purpose purpose NOUN issue-415 47 15 of of ADP issue-415 47 16 the the DET issue-415 47 17 tax tax NOUN issue-415 47 18 , , PUNCT issue-415 47 19 therefore therefore ADV issue-415 47 20 , , PUNCT issue-415 47 21 quite quite ADV issue-415 47 22 often often ADV issue-415 47 23 , , PUNCT issue-415 47 24 researchers researcher NOUN issue-415 47 25 introduce introduce VERB issue-415 47 26 their their PRON issue-415 47 27 own own ADJ issue-415 47 28 definitions definition NOUN issue-415 47 29 of of ADP issue-415 47 30 this this DET issue-415 47 31 category category NOUN issue-415 47 32 . . PUNCT issue-415 48 1 in in ADP issue-415 48 2 particular particular ADJ issue-415 48 3 , , PUNCT issue-415 48 4 according accord VERB issue-415 48 5 to to ADP issue-415 48 6 economic economic ADJ issue-415 48 7 science science NOUN issue-415 48 8 , , PUNCT issue-415 48 9 the the DET issue-415 48 10 value value NOUN issue-415 48 11 added add VERB issue-415 48 12 tax tax NOUN issue-415 48 13 is be AUX issue-415 48 14 a a DET issue-415 48 15 type type NOUN issue-415 48 16 of of ADP issue-415 48 17 tax tax NOUN issue-415 48 18 that that PRON issue-415 48 19 is be AUX issue-415 48 20 charged charge VERB issue-415 48 21 not not PART issue-415 48 22 on on ADP issue-415 48 23 the the DET issue-415 48 24 total total ADJ issue-415 48 25 value value NOUN issue-415 48 26 of of ADP issue-415 48 27 the the DET issue-415 48 28 goods good NOUN issue-415 48 29 , , PUNCT issue-415 48 30 but but CCONJ issue-415 48 31 on on ADP issue-415 48 32 its its PRON issue-415 48 33 increase increase NOUN issue-415 48 34 at at ADP issue-415 48 35 each each DET issue-415 48 36 subsequent subsequent ADJ issue-415 48 37 stage stage NOUN issue-415 48 38 in in ADP issue-415 48 39 the the DET issue-415 48 40 overall overall ADJ issue-415 48 41 chain chain NOUN issue-415 48 42 of of ADP issue-415 48 43 sales sale NOUN issue-415 48 44 and and CCONJ issue-415 48 45 production production NOUN issue-415 48 46 . . PUNCT issue-415 49 1 ultimately ultimately ADV issue-415 49 2 , , PUNCT issue-415 49 3 the the DET issue-415 49 4 difference difference NOUN issue-415 49 5 between between ADP issue-415 49 6 the the DET issue-415 49 7 proceeds proceed NOUN issue-415 49 8 from from ADP issue-415 49 9 the the DET issue-415 49 10 sale sale NOUN issue-415 49 11 of of ADP issue-415 49 12 goods good NOUN issue-415 49 13 and and CCONJ issue-415 49 14 services service NOUN issue-415 49 15 and and CCONJ issue-415 49 16 the the DET issue-415 49 17 amount amount NOUN issue-415 49 18 of of ADP issue-415 49 19 raw raw ADJ issue-415 49 20 material material NOUN issue-415 49 21 , , PUNCT issue-415 49 22 semi semi ADJ issue-415 49 23 - - ADJ issue-415 49 24 finished finished ADJ issue-415 49 25 products product NOUN issue-415 49 26 and and CCONJ issue-415 49 27 services service NOUN issue-415 49 28 received receive VERB issue-415 49 29 from from ADP issue-415 49 30 suppliers supplier NOUN issue-415 49 31 is be AUX issue-415 49 32 subject subject ADJ issue-415 49 33 to to ADP issue-415 49 34 the the DET issue-415 49 35 tax tax NOUN issue-415 49 36 ( ( PUNCT issue-415 49 37 ambartsumov ambartsumov ADJ issue-415 49 38 , , PUNCT issue-415 49 39 sterlykov sterlykov NOUN issue-415 49 40 , , PUNCT issue-415 49 41 1993 1993 NUM issue-415 49 42 ; ; PUNCT issue-415 49 43 vaschenko vaschenko PROPN issue-415 49 44 , , PUNCT issue-415 49 45 2003 2003 NUM issue-415 49 46 ) ) PUNCT issue-415 49 47 . . PUNCT issue-415 50 1 according accord VERB issue-415 50 2 to to ADP issue-415 50 3 g.v g.v PROPN issue-415 50 4 . . PROPN issue-415 50 5 bekh bekh PROPN issue-415 50 6 and and CCONJ issue-415 50 7 s.g s.g PROPN issue-415 50 8 . . PROPN issue-415 50 9 pepeliaieva pepeliaieva PROPN issue-415 50 10 , , PUNCT issue-415 50 11 vat vat NOUN issue-415 50 12 is be AUX issue-415 50 13 a a DET issue-415 50 14 multi multi ADJ issue-415 50 15 - - NOUN issue-415 50 16 stage stage NOUN issue-415 50 17 , , PUNCT issue-415 50 18 indirect indirect ADJ issue-415 50 19 tax tax NOUN issue-415 50 20 , , PUNCT issue-415 50 21 which which PRON issue-415 50 22 serves serve VERB issue-415 50 23 a a DET issue-415 50 24 part part NOUN issue-415 50 25 of of ADP issue-415 50 26 the the DET issue-415 50 27 newly newly ADV issue-415 50 28 created create VERB issue-415 50 29 value value NOUN issue-415 50 30 , , PUNCT issue-415 50 31 included include VERB issue-415 50 32 in in ADP issue-415 50 33 the the DET issue-415 50 34 price price NOUN issue-415 50 35 of of ADP issue-415 50 36 the the DET issue-415 50 37 sale sale NOUN issue-415 50 38 of of ADP issue-415 50 39 goods good NOUN issue-415 50 40 ( ( PUNCT issue-415 50 41 works work NOUN issue-415 50 42 , , PUNCT issue-415 50 43 services service NOUN issue-415 50 44 ) ) PUNCT issue-415 50 45 and and CCONJ issue-415 50 46 paid pay VERB issue-415 50 47 by by ADP issue-415 50 48 the the DET issue-415 50 49 consumer consumer NOUN issue-415 50 50 of of ADP issue-415 50 51 these these DET issue-415 50 52 goods good NOUN issue-415 50 53 ( ( PUNCT issue-415 50 54 works work NOUN issue-415 50 55 , , PUNCT issue-415 50 56 services service NOUN issue-415 50 57 ) ) PUNCT issue-415 50 58 to to ADP issue-415 50 59 the the DET issue-415 50 60 state state NOUN issue-415 50 61 budget budget NOUN issue-415 50 62 at at ADP issue-415 50 63 each each DET issue-415 50 64 stage stage NOUN issue-415 50 65 of of ADP issue-415 50 66 production production NOUN issue-415 50 67 of of ADP issue-415 50 68 goods good NOUN issue-415 50 69 , , PUNCT issue-415 50 70 performance performance NOUN issue-415 50 71 of of ADP issue-415 50 72 works work NOUN issue-415 50 73 , , PUNCT issue-415 50 74 provision provision NOUN issue-415 50 75 of of ADP issue-415 50 76 services service NOUN issue-415 50 77 . . PUNCT issue-415 51 1 its its PRON issue-415 51 2 charging charging NOUN issue-415 51 3 at at ADP issue-415 51 4 each each DET issue-415 51 5 stage stage NOUN issue-415 51 6 of of ADP issue-415 51 7 the the DET issue-415 51 8 turnover turnover NOUN issue-415 51 9 gives give VERB issue-415 51 10 vat vat NOUN issue-415 51 11 universality universality NOUN issue-415 51 12 and and CCONJ issue-415 51 13 inevitability inevitability NOUN issue-415 51 14 ( ( PUNCT issue-415 51 15 kucheriavenko kucheriavenko PROPN issue-415 51 16 , , PUNCT issue-415 51 17 2001 2001 NUM issue-415 51 18 ; ; PUNCT issue-415 51 19 bekh bekh PROPN issue-415 51 20 , , PUNCT issue-415 51 21 2001 2001 NUM issue-415 51 22 ) ) PUNCT issue-415 51 23 . . PUNCT issue-415 52 1 t.m t.m PROPN issue-415 52 2 . . PROPN issue-415 52 3 semenenko semenenko NOUN issue-415 52 4 emphasizes emphasize VERB issue-415 52 5 that that SCONJ issue-415 52 6 the the DET issue-415 52 7 value value NOUN issue-415 52 8 added add VERB issue-415 52 9 tax tax NOUN issue-415 52 10 is be AUX issue-415 52 11 an an DET issue-415 52 12 indirect indirect ADJ issue-415 52 13 tax tax NOUN issue-415 52 14 , , PUNCT issue-415 52 15 which which PRON issue-415 52 16 is be AUX issue-415 52 17 part part NOUN issue-415 52 18 of of ADP issue-415 52 19 the the DET issue-415 52 20 newly newly ADV issue-415 52 21 created create VERB issue-415 52 22 value value NOUN issue-415 52 23 of of ADP issue-415 52 24 goods good NOUN issue-415 52 25 ( ( PUNCT issue-415 52 26 works work NOUN issue-415 52 27 , , PUNCT issue-415 52 28 services service NOUN issue-415 52 29 ) ) PUNCT issue-415 52 30 that that PRON issue-415 52 31 is be AUX issue-415 52 32 formed form VERB issue-415 52 33 at at ADP issue-415 52 34 each each DET issue-415 52 35 stage stage NOUN issue-415 52 36 of of ADP issue-415 52 37 production production NOUN issue-415 52 38 , , PUNCT issue-415 52 39 turnover turnover NOUN issue-415 52 40 and and CCONJ issue-415 52 41 is be AUX issue-415 52 42 included include VERB issue-415 52 43 in in ADP issue-415 52 44 the the DET issue-415 52 45 price price NOUN issue-415 52 46 of of ADP issue-415 52 47 the the DET issue-415 52 48 goods good NOUN issue-415 52 49 and and CCONJ issue-415 52 50 paid pay VERB issue-415 52 51 by by ADP issue-415 52 52 the the DET issue-415 52 53 end end NOUN issue-415 52 54 user user NOUN issue-415 52 55 . . PUNCT issue-415 53 1 vat vat NOUN issue-415 53 2 is be AUX issue-415 53 3 a a DET issue-415 53 4 tax tax NOUN issue-415 53 5 on on ADP issue-415 53 6 domestic domestic ADJ issue-415 53 7 consumption consumption NOUN issue-415 53 8 of of ADP issue-415 53 9 products product NOUN issue-415 53 10 , , PUNCT issue-415 53 11 in in ADP issue-415 53 12 fact fact NOUN issue-415 53 13 , , PUNCT issue-415 53 14 an an DET issue-415 53 15 increase increase NOUN issue-415 53 16 in in ADP issue-415 53 17 the the DET issue-415 53 18 price price NOUN issue-415 53 19 of of ADP issue-415 53 20 goods good NOUN issue-415 53 21 ( ( PUNCT issue-415 53 22 works work NOUN issue-415 53 23 , , PUNCT issue-415 53 24 services service NOUN issue-415 53 25 ) ) PUNCT issue-415 53 26 , , PUNCT issue-415 53 27 which which PRON issue-415 53 28 are be AUX issue-415 53 29 consumed consume VERB issue-415 53 30 in in ADP issue-415 53 31 the the DET issue-415 53 32 customs custom NOUN issue-415 53 33 territory territory NOUN issue-415 53 34 of of ADP issue-415 53 35 ukraine ukraine PROPN issue-415 53 36 ( ( PUNCT issue-415 53 37 semenko semenko ADJ issue-415 53 38 , , PUNCT issue-415 53 39 2011 2011 NUM issue-415 53 40 ) ) PUNCT issue-415 53 41 . . PUNCT issue-415 54 1 correspondingly correspondingly ADV issue-415 54 2 , , PUNCT issue-415 54 3 o.i o.i PROPN issue-415 54 4 . . PROPN issue-415 54 5 okseniuk okseniuk PROPN issue-415 54 6 defines define VERB issue-415 54 7 vat vat NOUN issue-415 54 8 as as ADP issue-415 54 9 a a DET issue-415 54 10 consumption consumption NOUN issue-415 54 11 tax tax NOUN issue-415 54 12 that that PRON issue-415 54 13 is be AUX issue-415 54 14 charged charge VERB issue-415 54 15 on on ADP issue-415 54 16 the the DET issue-415 54 17 value value NOUN issue-415 54 18 added add VERB issue-415 54 19 , , PUNCT issue-415 54 20 created create VERB issue-415 54 21 at at ADP issue-415 54 22 each each DET issue-415 54 23 stage stage NOUN issue-415 54 24 of of ADP issue-415 54 25 production production NOUN issue-415 54 26 , , PUNCT issue-415 54 27 paid pay VERB issue-415 54 28 by by ADP issue-415 54 29 the the DET issue-415 54 30 end end NOUN issue-415 54 31 user user NOUN issue-415 54 32 and and CCONJ issue-415 54 33 funded fund VERB issue-415 54 34 to to ADP issue-415 54 35 the the DET issue-415 54 36 budget budget NOUN issue-415 54 37 by by ADP issue-415 54 38 the the DET issue-415 54 39 seller seller NOUN issue-415 54 40 , , PUNCT issue-415 54 41 except except SCONJ issue-415 54 42 in in ADP issue-415 54 43 cases case NOUN issue-415 54 44 of of ADP issue-415 54 45 transactions transaction NOUN issue-415 54 46 with with ADP issue-415 54 47 the the DET issue-415 54 48 participation participation NOUN issue-415 54 49 of of ADP issue-415 54 50 non non NOUN issue-415 54 51 - - NOUN issue-415 54 52 residents resident NOUN issue-415 54 53 ( ( PUNCT issue-415 54 54 okseniuk okseniuk NOUN issue-415 54 55 , , PUNCT issue-415 54 56 2015 2015 NUM issue-415 54 57 ; ; PUNCT issue-415 54 58 podolianchuk podolianchuk NOUN issue-415 54 59 , , PUNCT issue-415 54 60 2017 2017 NUM issue-415 54 61 ) ) PUNCT issue-415 54 62 . . PUNCT issue-415 55 1 in in ADP issue-415 55 2 the the DET issue-415 55 3 same same ADJ issue-415 55 4 way way NOUN issue-415 55 5 , , PUNCT issue-415 55 6 a.g a.g PROPN issue-415 55 7 . . PROPN issue-415 55 8 ziunkin ziunkin PROPN issue-415 55 9 and and CCONJ issue-415 55 10 l.k l.k PROPN issue-415 55 11 . . PROPN issue-415 55 12 voronova voronova NOUN issue-415 55 13 define define VERB issue-415 55 14 the the DET issue-415 55 15 value value NOUN issue-415 55 16 added add VERB issue-415 55 17 tax tax NOUN issue-415 55 18 as as ADP issue-415 55 19 an an DET issue-415 55 20 indirect indirect ADJ issue-415 55 21 tax tax NOUN issue-415 55 22 on on ADP issue-415 55 23 goods good NOUN issue-415 55 24 and and CCONJ issue-415 55 25 services service NOUN issue-415 55 26 , , PUNCT issue-415 55 27 the the DET issue-415 55 28 main main ADJ issue-415 55 29 modern modern ADJ issue-415 55 30 form form NOUN issue-415 55 31 of of ADP issue-415 55 32 universal universal ADJ issue-415 55 33 excise excise NOUN issue-415 55 34 tax tax NOUN issue-415 55 35 , , PUNCT issue-415 55 36 which which PRON issue-415 55 37 is be AUX issue-415 55 38 established establish VERB issue-415 55 39 for for ADP issue-415 55 40 the the DET issue-415 55 41 newly newly ADV issue-415 55 42 created create VERB issue-415 55 43 value value NOUN issue-415 55 44 by by ADP issue-415 55 45 the the DET issue-415 55 46 payer payer NOUN issue-415 55 47 ( ( PUNCT issue-415 55 48 ziunkin ziunkin PROPN issue-415 55 49 , , PUNCT issue-415 55 50 2003 2003 NUM issue-415 55 51 ; ; PUNCT issue-415 55 52 voronova voronova NUM issue-415 55 53 , , PUNCT issue-415 55 54 2006 2006 NUM issue-415 55 55 ) ) PUNCT issue-415 55 56 . . PUNCT issue-415 56 1 consequently consequently ADV issue-415 56 2 , , PUNCT issue-415 56 3 the the DET issue-415 56 4 value value NOUN issue-415 56 5 added add VERB issue-415 56 6 tax tax NOUN issue-415 56 7 is be AUX issue-415 56 8 an an DET issue-415 56 9 indirect indirect ADJ issue-415 56 10 , , PUNCT issue-415 56 11 commission commission NOUN issue-415 56 12 - - PUNCT issue-415 56 13 determined determine VERB issue-415 56 14 tax tax NOUN issue-415 56 15 that that PRON issue-415 56 16 is be AUX issue-415 56 17 calculated calculate VERB issue-415 56 18 at at ADP issue-415 56 19 each each DET issue-415 56 20 stage stage NOUN issue-415 56 21 of of ADP issue-415 56 22 production production NOUN issue-415 56 23 and and CCONJ issue-415 56 24 is be AUX issue-415 56 25 dependent dependent ADJ issue-415 56 26 on on ADP issue-415 56 27 the the DET issue-415 56 28 type type NOUN issue-415 56 29 of of ADP issue-415 56 30 enterprise enterprise NOUN issue-415 56 31 , , PUNCT issue-415 56 32 the the DET issue-415 56 33 tax tax NOUN issue-415 56 34 system system NOUN issue-415 56 35 used use VERB issue-415 56 36 on on ADP issue-415 56 37 it it PRON issue-415 56 38 , , PUNCT issue-415 56 39 which which DET issue-415 56 40 payment payment NOUN issue-415 56 41 entity entity NOUN issue-415 56 42 is be AUX issue-415 56 43 the the DET issue-415 56 44 final final ADJ issue-415 56 45 consumer consumer NOUN issue-415 56 46 . . PUNCT issue-415 57 1 baltic baltic PROPN issue-415 57 2 journal journal PROPN issue-415 57 3 of of ADP issue-415 57 4 economic economic ADJ issue-415 57 5 studies study NOUN issue-415 57 6 303 303 NUM issue-415 57 7 vol vol NOUN issue-415 57 8 . . PROPN issue-415 58 1 4 4 NUM issue-415 58 2 , , PUNCT issue-415 58 3 no no INTJ issue-415 58 4 . . NOUN issue-415 58 5 2 2 NUM issue-415 58 6 , , PUNCT issue-415 58 7 2018 2018 NUM issue-415 58 8 this this DET issue-415 58 9 tax tax NOUN issue-415 58 10 is be AUX issue-415 58 11 known know VERB issue-415 58 12 in in ADP issue-415 58 13 many many ADJ issue-415 58 14 foreign foreign ADJ issue-415 58 15 countries country NOUN issue-415 58 16 , , PUNCT issue-415 58 17 and and CCONJ issue-415 58 18 , , PUNCT issue-415 58 19 consequently consequently ADV issue-415 58 20 , , PUNCT issue-415 58 21 the the DET issue-415 58 22 mechanisms mechanism NOUN issue-415 58 23 of of ADP issue-415 58 24 its its PRON issue-415 58 25 administration administration NOUN issue-415 58 26 vary vary NOUN issue-415 58 27 . . PUNCT issue-415 59 1 nevertheless nevertheless ADV issue-415 59 2 , , PUNCT issue-415 59 3 before before ADP issue-415 59 4 determining determine VERB issue-415 59 5 the the DET issue-415 59 6 foreign foreign ADJ issue-415 59 7 experience experience NOUN issue-415 59 8 of of ADP issue-415 59 9 the the DET issue-415 59 10 vat vat NOUN issue-415 59 11 administration administration NOUN issue-415 59 12 , , PUNCT issue-415 59 13 it it PRON issue-415 59 14 is be AUX issue-415 59 15 necessary necessary ADJ issue-415 59 16 to to PART issue-415 59 17 answer answer VERB issue-415 59 18 the the DET issue-415 59 19 question question NOUN issue-415 59 20 of of ADP issue-415 59 21 what what PRON issue-415 59 22 the the DET issue-415 59 23 administration administration NOUN issue-415 59 24 of of ADP issue-415 59 25 taxes taxis NOUN issue-415 59 26 is be AUX issue-415 59 27 in in ADP issue-415 59 28 general general ADJ issue-415 59 29 . . PUNCT issue-415 60 1 the the DET issue-415 60 2 etymological etymological ADJ issue-415 60 3 basis basis NOUN issue-415 60 4 of of ADP issue-415 60 5 the the DET issue-415 60 6 concept concept NOUN issue-415 60 7 is be AUX issue-415 60 8 the the DET issue-415 60 9 term term NOUN issue-415 60 10 " " PUNCT issue-415 60 11 to to PART issue-415 60 12 administer administer VERB issue-415 60 13 , , PUNCT issue-415 60 14 " " PUNCT issue-415 60 15 which which PRON issue-415 60 16 according accord VERB issue-415 60 17 to to ADP issue-415 60 18 the the DET issue-415 60 19 provisions provision NOUN issue-415 60 20 of of ADP issue-415 60 21 interpretative interpretative ADJ issue-415 60 22 dictionaries dictionary NOUN issue-415 60 23 means mean VERB issue-415 60 24 : : PUNCT issue-415 60 25 1 1 X issue-415 60 26 ) ) PUNCT issue-415 60 27 to to PART issue-415 60 28 manage manage VERB issue-415 60 29 an an DET issue-415 60 30 institution institution NOUN issue-415 60 31 , , PUNCT issue-415 60 32 organization organization NOUN issue-415 60 33 , , PUNCT issue-415 60 34 enterprise enterprise NOUN issue-415 60 35 ; ; PUNCT issue-415 60 36 2 2 X issue-415 60 37 ) ) PUNCT issue-415 60 38 to to PART issue-415 60 39 supervise supervise VERB issue-415 60 40 in in ADP issue-415 60 41 bureaucratic bureaucratic ADJ issue-415 60 42 manner manner NOUN issue-415 60 43 , , PUNCT issue-415 60 44 using use VERB issue-415 60 45 orders order NOUN issue-415 60 46 and and CCONJ issue-415 60 47 commands command NOUN issue-415 60 48 instead instead ADV issue-415 60 49 of of ADP issue-415 60 50 a a DET issue-415 60 51 specific specific ADJ issue-415 60 52 guiding guiding NOUN issue-415 60 53 ( ( PUNCT issue-415 60 54 busel busel NOUN issue-415 60 55 , , PUNCT issue-415 60 56 2005 2005 NUM issue-415 60 57 ; ; PUNCT issue-415 60 58 bilodid bilodid VERB issue-415 60 59 , , PUNCT issue-415 60 60 1970 1970 NUM issue-415 60 61 ) ) PUNCT issue-415 60 62 . . PUNCT issue-415 61 1 meanwhile meanwhile ADV issue-415 61 2 , , PUNCT issue-415 61 3 in in ADP issue-415 61 4 the the DET issue-415 61 5 context context NOUN issue-415 61 6 of of ADP issue-415 61 7 tax tax NOUN issue-415 61 8 administration administration NOUN issue-415 61 9 , , PUNCT issue-415 61 10 this this DET issue-415 61 11 concept concept NOUN issue-415 61 12 is be AUX issue-415 61 13 interpreted interpret VERB issue-415 61 14 more more ADV issue-415 61 15 broadly broadly ADV issue-415 61 16 than than ADP issue-415 61 17 purely purely ADV issue-415 61 18 management management NOUN issue-415 61 19 or or CCONJ issue-415 61 20 supervision supervision NOUN issue-415 61 21 , , PUNCT issue-415 61 22 according accord VERB issue-415 61 23 to to ADP issue-415 61 24 a a DET issue-415 61 25 large large ADJ issue-415 61 26 number number NOUN issue-415 61 27 of of ADP issue-415 61 28 scientists scientist NOUN issue-415 61 29 . . PUNCT issue-415 62 1 a.o a.o PROPN issue-415 62 2 . . PROPN issue-415 62 3 selivanov selivanov PROPN issue-415 62 4 claims claim NOUN issue-415 62 5 that that SCONJ issue-415 62 6 tax tax NOUN issue-415 62 7 administration administration NOUN issue-415 62 8 is be AUX issue-415 62 9 legal legal ADJ issue-415 62 10 relations relation NOUN issue-415 62 11 that that PRON issue-415 62 12 are be AUX issue-415 62 13 drawn draw VERB issue-415 62 14 up up ADP issue-415 62 15 in in ADP issue-415 62 16 the the DET issue-415 62 17 implementation implementation NOUN issue-415 62 18 of of ADP issue-415 62 19 measures measure NOUN issue-415 62 20 for for ADP issue-415 62 21 repayment repayment NOUN issue-415 62 22 of of ADP issue-415 62 23 tax tax NOUN issue-415 62 24 debt debt NOUN issue-415 62 25 by by ADP issue-415 62 26 the the DET issue-415 62 27 authorized authorized ADJ issue-415 62 28 state state NOUN issue-415 62 29 bodies body NOUN issue-415 62 30 and and CCONJ issue-415 62 31 provide provide VERB issue-415 62 32 for for ADP issue-415 62 33 the the DET issue-415 62 34 application application NOUN issue-415 62 35 of of ADP issue-415 62 36 methods method NOUN issue-415 62 37 of of ADP issue-415 62 38 compelling compelling ADJ issue-415 62 39 and and CCONJ issue-415 62 40 compulsory compulsory ADJ issue-415 62 41 nature nature NOUN issue-415 62 42 to to ADP issue-415 62 43 taxpayers taxpayer NOUN issue-415 62 44 ( ( PUNCT issue-415 62 45 selivanov selivanov PROPN issue-415 62 46 , , PUNCT issue-415 62 47 2002 2002 NUM issue-415 62 48 ; ; PUNCT issue-415 62 49 lastovetskyi lastovetskyi PROPN issue-415 62 50 , , PUNCT issue-415 62 51 2004 2004 NUM issue-415 62 52 ) ) PUNCT issue-415 62 53 . . PUNCT issue-415 63 1 v.b v.b PROPN issue-415 63 2 . . PROPN issue-415 63 3 marchenko marchenko PROPN issue-415 63 4 considers consider VERB issue-415 63 5 the the DET issue-415 63 6 administration administration NOUN issue-415 63 7 of of ADP issue-415 63 8 taxes taxis NOUN issue-415 63 9 as as ADP issue-415 63 10 an an DET issue-415 63 11 administrative administrative ADJ issue-415 63 12 process process NOUN issue-415 63 13 in in ADP issue-415 63 14 the the DET issue-415 63 15 field field NOUN issue-415 63 16 of of ADP issue-415 63 17 tax tax NOUN issue-415 63 18 charging charging NOUN issue-415 63 19 , , PUNCT issue-415 63 20 that that ADV issue-415 63 21 is is ADV issue-415 63 22 , , PUNCT issue-415 63 23 as as ADP issue-415 63 24 a a DET issue-415 63 25 procedure procedure NOUN issue-415 63 26 established establish VERB issue-415 63 27 by by ADP issue-415 63 28 law law NOUN issue-415 63 29 for for ADP issue-415 63 30 the the DET issue-415 63 31 consideration consideration NOUN issue-415 63 32 and and CCONJ issue-415 63 33 resolution resolution NOUN issue-415 63 34 of of ADP issue-415 63 35 individual individual ADJ issue-415 63 36 ( ( PUNCT issue-415 63 37 administrative administrative ADJ issue-415 63 38 ) ) PUNCT issue-415 63 39 cases case NOUN issue-415 63 40 that that PRON issue-415 63 41 arise arise VERB issue-415 63 42 in in ADP issue-415 63 43 the the DET issue-415 63 44 field field NOUN issue-415 63 45 of of ADP issue-415 63 46 tax tax NOUN issue-415 63 47 charging charging NOUN issue-415 63 48 by by ADP issue-415 63 49 specifically specifically ADV issue-415 63 50 authorized authorize VERB issue-415 63 51 bodies body NOUN issue-415 63 52 ( ( PUNCT issue-415 63 53 tax tax NOUN issue-415 63 54 administrators administrator NOUN issue-415 63 55 ) ) PUNCT issue-415 63 56 and and CCONJ issue-415 63 57 , , PUNCT issue-415 63 58 in in ADP issue-415 63 59 certain certain ADJ issue-415 63 60 cases case NOUN issue-415 63 61 , , PUNCT issue-415 63 62 by by ADP issue-415 63 63 competent competent ADJ issue-415 63 64 courts court NOUN issue-415 63 65 ( ( PUNCT issue-415 63 66 marchenko marchenko ADJ issue-415 63 67 , , PUNCT issue-415 63 68 2009 2009 NUM issue-415 63 69 ) ) PUNCT issue-415 63 70 . . PUNCT issue-415 64 1 professor professor PROPN issue-415 64 2 a.z a.z PROPN issue-415 64 3 . . PROPN issue-415 64 4 dadashev dadashev PROPN issue-415 64 5 considers consider VERB issue-415 64 6 tax tax NOUN issue-415 64 7 administration administration NOUN issue-415 64 8 exclusively exclusively ADV issue-415 64 9 from from ADP issue-415 64 10 the the DET issue-415 64 11 perspective perspective NOUN issue-415 64 12 of of ADP issue-415 64 13 tax tax NOUN issue-415 64 14 control control NOUN issue-415 64 15 ( ( PUNCT issue-415 64 16 dadashev dadashev PROPN issue-415 64 17 , , PUNCT issue-415 64 18 2002 2002 NUM issue-415 64 19 ) ) PUNCT issue-415 64 20 . . PUNCT issue-415 65 1 in in ADP issue-415 65 2 turn turn NOUN issue-415 65 3 , , PUNCT issue-415 65 4 i.p i.p PROPN issue-415 65 5 . . PROPN issue-415 65 6 vakulich vakulich PROPN issue-415 65 7 considers consider VERB issue-415 65 8 the the DET issue-415 65 9 form form NOUN issue-415 65 10 of of ADP issue-415 65 11 tax tax NOUN issue-415 65 12 revenues revenue NOUN issue-415 65 13 , , PUNCT issue-415 65 14 specificities specificity NOUN issue-415 65 15 of of ADP issue-415 65 16 taxation taxation NOUN issue-415 65 17 in in ADP issue-415 65 18 various various ADJ issue-415 65 19 sectors sector NOUN issue-415 65 20 of of ADP issue-415 65 21 the the DET issue-415 65 22 economy economy NOUN issue-415 65 23 and and CCONJ issue-415 65 24 spheres sphere NOUN issue-415 65 25 of of ADP issue-415 65 26 activity activity NOUN issue-415 65 27 , , PUNCT issue-415 65 28 the the DET issue-415 65 29 write write NOUN issue-415 65 30 - - PUNCT issue-415 65 31 off off NOUN issue-415 65 32 and and CCONJ issue-415 65 33 restructuring restructuring NOUN issue-415 65 34 of of ADP issue-415 65 35 tax tax NOUN issue-415 65 36 debt debt NOUN issue-415 65 37 , , PUNCT issue-415 65 38 reduction reduction NOUN issue-415 65 39 of of ADP issue-415 65 40 the the DET issue-415 65 41 tax tax NOUN issue-415 65 42 base base NOUN issue-415 65 43 , , PUNCT issue-415 65 44 application application NOUN issue-415 65 45 of of ADP issue-415 65 46 the the DET issue-415 65 47 system system NOUN issue-415 65 48 of of ADP issue-415 65 49 benefits benefit NOUN issue-415 65 50 , , PUNCT issue-415 65 51 and and CCONJ issue-415 65 52 so so ADV issue-415 65 53 on on ADV issue-415 65 54 to to PART issue-415 65 55 be be AUX issue-415 65 56 tax tax NOUN issue-415 65 57 administration administration NOUN issue-415 65 58 ( ( PUNCT issue-415 65 59 vakulych vakulych PROPN issue-415 65 60 , , PUNCT issue-415 65 61 2003 2003 NUM issue-415 65 62 ) ) PUNCT issue-415 65 63 . . PUNCT issue-415 66 1 some some DET issue-415 66 2 researchers researcher NOUN issue-415 66 3 argue argue VERB issue-415 66 4 that that SCONJ issue-415 66 5 tax tax NOUN issue-415 66 6 administration administration NOUN issue-415 66 7 is be AUX issue-415 66 8 manifested manifest VERB issue-415 66 9 through through ADP issue-415 66 10 established establish VERB issue-415 66 11 by by ADP issue-415 66 12 law law NOUN issue-415 66 13 rights right NOUN issue-415 66 14 and and CCONJ issue-415 66 15 obligations obligation NOUN issue-415 66 16 of of ADP issue-415 66 17 taxpayers taxpayer NOUN issue-415 66 18 , , PUNCT issue-415 66 19 authorities authority NOUN issue-415 66 20 of of ADP issue-415 66 21 the the DET issue-415 66 22 state state NOUN issue-415 66 23 tax tax NOUN issue-415 66 24 service service NOUN issue-415 66 25 and and CCONJ issue-415 66 26 other other ADJ issue-415 66 27 supervisory supervisory ADJ issue-415 66 28 bodies body NOUN issue-415 66 29 ( ( PUNCT issue-415 66 30 nikitina nikitina NOUN issue-415 66 31 , , PUNCT issue-415 66 32 2002 2002 NUM issue-415 66 33 ; ; PUNCT issue-415 66 34 pryshva pryshva VERB issue-415 66 35 , , PUNCT issue-415 66 36 2004 2004 NUM issue-415 66 37 ) ) PUNCT issue-415 66 38 . . PUNCT issue-415 67 1 however however ADV issue-415 67 2 , , PUNCT issue-415 67 3 evidently evidently ADV issue-415 67 4 , , PUNCT issue-415 67 5 the the DET issue-415 67 6 most most ADV issue-415 67 7 complete complete ADJ issue-415 67 8 and and CCONJ issue-415 67 9 correct correct ADJ issue-415 67 10 definition definition NOUN issue-415 67 11 of of ADP issue-415 67 12 the the DET issue-415 67 13 concept concept NOUN issue-415 67 14 of of ADP issue-415 67 15 tax tax NOUN issue-415 67 16 administration administration NOUN issue-415 67 17 is be AUX issue-415 67 18 stated state VERB issue-415 67 19 in in ADP issue-415 67 20 the the DET issue-415 67 21 provisions provision NOUN issue-415 67 22 of of ADP issue-415 67 23 the the DET issue-415 67 24 tax tax NOUN issue-415 67 25 code code NOUN issue-415 67 26 of of ADP issue-415 67 27 ukraine ukraine PROPN issue-415 67 28 . . PUNCT issue-415 68 1 in in ADP issue-415 68 2 accordance accordance NOUN issue-415 68 3 with with ADP issue-415 68 4 article article NOUN issue-415 68 5 14 14 NUM issue-415 68 6 of of ADP issue-415 68 7 the the DET issue-415 68 8 tcu tcu NOUN issue-415 68 9 , , PUNCT issue-415 68 10 the the DET issue-415 68 11 administration administration NOUN issue-415 68 12 of of ADP issue-415 68 13 taxes taxis NOUN issue-415 68 14 , , PUNCT issue-415 68 15 duties duty NOUN issue-415 68 16 , , PUNCT issue-415 68 17 customs custom NOUN issue-415 68 18 duties duty NOUN issue-415 68 19 , , PUNCT issue-415 68 20 a a DET issue-415 68 21 single single ADJ issue-415 68 22 compulsory compulsory ADJ issue-415 68 23 state state NOUN issue-415 68 24 social social ADJ issue-415 68 25 insurance insurance NOUN issue-415 68 26 contribution contribution NOUN issue-415 68 27 and and CCONJ issue-415 68 28 other other ADJ issue-415 68 29 payments payment NOUN issue-415 68 30 in in ADP issue-415 68 31 accordance accordance NOUN issue-415 68 32 with with ADP issue-415 68 33 the the DET issue-415 68 34 legislation legislation NOUN issue-415 68 35 , , PUNCT issue-415 68 36 which which PRON issue-415 68 37 is be AUX issue-415 68 38 monitored monitor VERB issue-415 68 39 by by ADP issue-415 68 40 the the DET issue-415 68 41 controlling control VERB issue-415 68 42 bodies body NOUN issue-415 68 43 is be AUX issue-415 68 44 a a DET issue-415 68 45 set set NOUN issue-415 68 46 of of ADP issue-415 68 47 decisions decision NOUN issue-415 68 48 and and CCONJ issue-415 68 49 procedures procedure NOUN issue-415 68 50 of of ADP issue-415 68 51 the the DET issue-415 68 52 controlling control VERB issue-415 68 53 bodies body NOUN issue-415 68 54 and and CCONJ issue-415 68 55 actions action NOUN issue-415 68 56 of of ADP issue-415 68 57 their their PRON issue-415 68 58 officials official NOUN issue-415 68 59 , , PUNCT issue-415 68 60 which which PRON issue-415 68 61 determine determine VERB issue-415 68 62 the the DET issue-415 68 63 institutional institutional ADJ issue-415 68 64 structure structure NOUN issue-415 68 65 of of ADP issue-415 68 66 tax tax NOUN issue-415 68 67 and and CCONJ issue-415 68 68 customs custom NOUN issue-415 68 69 relations relation NOUN issue-415 68 70 , , PUNCT issue-415 68 71 organize organize VERB issue-415 68 72 the the DET issue-415 68 73 identification identification NOUN issue-415 68 74 , , PUNCT issue-415 68 75 registration registration NOUN issue-415 68 76 of of ADP issue-415 68 77 taxpayers taxpayer NOUN issue-415 68 78 and and CCONJ issue-415 68 79 payers payer NOUN issue-415 68 80 of of ADP issue-415 68 81 the the DET issue-415 68 82 single single ADJ issue-415 68 83 contribution contribution NOUN issue-415 68 84 and and CCONJ issue-415 68 85 objects object NOUN issue-415 68 86 of of ADP issue-415 68 87 taxation taxation NOUN issue-415 68 88 , , PUNCT issue-415 68 89 provide provide VERB issue-415 68 90 service service NOUN issue-415 68 91 for for ADP issue-415 68 92 taxpayers taxpayer NOUN issue-415 68 93 , , PUNCT issue-415 68 94 organize organize VERB issue-415 68 95 and and CCONJ issue-415 68 96 control control VERB issue-415 68 97 the the DET issue-415 68 98 payment payment NOUN issue-415 68 99 of of ADP issue-415 68 100 taxes taxis NOUN issue-415 68 101 , , PUNCT issue-415 68 102 fees fee NOUN issue-415 68 103 , , PUNCT issue-415 68 104 payments payment NOUN issue-415 68 105 in in ADP issue-415 68 106 accordance accordance NOUN issue-415 68 107 with with ADP issue-415 68 108 the the DET issue-415 68 109 procedure procedure NOUN issue-415 68 110 established establish VERB issue-415 68 111 by by ADP issue-415 68 112 law law NOUN issue-415 68 113 ( ( PUNCT issue-415 68 114 podatkovyi podatkovyi NOUN issue-415 68 115 kodeks kodek VERB issue-415 68 116 ukrainy ukrainy ADJ issue-415 68 117 , , PUNCT issue-415 68 118 2010 2010 NUM issue-415 68 119 ) ) PUNCT issue-415 68 120 . . PUNCT issue-415 69 1 therefore therefore ADV issue-415 69 2 , , PUNCT issue-415 69 3 based base VERB issue-415 69 4 on on ADP issue-415 69 5 the the DET issue-415 69 6 legally legally ADV issue-415 69 7 established establish VERB issue-415 69 8 definition definition NOUN issue-415 69 9 , , PUNCT issue-415 69 10 the the DET issue-415 69 11 tax tax NOUN issue-415 69 12 administration administration NOUN issue-415 69 13 is be AUX issue-415 69 14 an an DET issue-415 69 15 integral integral ADJ issue-415 69 16 legal legal ADJ issue-415 69 17 mechanism mechanism NOUN issue-415 69 18 , , PUNCT issue-415 69 19 that that ADV issue-415 69 20 is is ADV issue-415 69 21 , , PUNCT issue-415 69 22 a a DET issue-415 69 23 set set NOUN issue-415 69 24 of of ADP issue-415 69 25 relevant relevant ADJ issue-415 69 26 procedures procedure NOUN issue-415 69 27 , , PUNCT issue-415 69 28 decisions decision NOUN issue-415 69 29 and and CCONJ issue-415 69 30 regulations regulation NOUN issue-415 69 31 through through ADP issue-415 69 32 which which PRON issue-415 69 33 the the DET issue-415 69 34 taxation taxation NOUN issue-415 69 35 is be AUX issue-415 69 36 managed manage VERB issue-415 69 37 in in ADP issue-415 69 38 ukraine ukraine NOUN issue-415 69 39 . . PUNCT issue-415 70 1 consequently consequently ADV issue-415 70 2 , , PUNCT issue-415 70 3 the the DET issue-415 70 4 administration administration NOUN issue-415 70 5 of of ADP issue-415 70 6 vat vat NOUN issue-415 70 7 is be AUX issue-415 70 8 the the DET issue-415 70 9 branch branch NOUN issue-415 70 10 of of ADP issue-415 70 11 the the DET issue-415 70 12 classical classical ADJ issue-415 70 13 administration administration NOUN issue-415 70 14 mechanism mechanism NOUN issue-415 70 15 . . PUNCT issue-415 71 1 however however ADV issue-415 71 2 , , PUNCT issue-415 71 3 s.m s.m PROPN issue-415 71 4 . . PROPN issue-415 71 5 gritsa gritsa PROPN issue-415 71 6 states state VERB issue-415 71 7 that that SCONJ issue-415 71 8 so so ADV issue-415 71 9 far far ADV issue-415 71 10 the the DET issue-415 71 11 administration administration NOUN issue-415 71 12 of of ADP issue-415 71 13 the the DET issue-415 71 14 value value NOUN issue-415 71 15 added add VERB issue-415 71 16 tax tax NOUN issue-415 71 17 has have AUX issue-415 71 18 not not PART issue-415 71 19 been be AUX issue-415 71 20 considered consider VERB issue-415 71 21 enough enough ADJ issue-415 71 22 in in ADP issue-415 71 23 the the DET issue-415 71 24 scientific scientific ADJ issue-415 71 25 literature literature NOUN issue-415 71 26 . . PUNCT issue-415 72 1 some some DET issue-415 72 2 authors author NOUN issue-415 72 3 consider consider VERB issue-415 72 4 accounting accounting NOUN issue-415 72 5 of of ADP issue-415 72 6 taxpayers taxpayer NOUN issue-415 72 7 , , PUNCT issue-415 72 8 defining define VERB issue-415 72 9 the the DET issue-415 72 10 object object NOUN issue-415 72 11 of of ADP issue-415 72 12 taxation taxation NOUN issue-415 72 13 and and CCONJ issue-415 72 14 vat vat NOUN issue-415 72 15 rates rate NOUN issue-415 72 16 , , PUNCT issue-415 72 17 tax tax NOUN issue-415 72 18 exemptions exemption NOUN issue-415 72 19 , , PUNCT issue-415 72 20 the the DET issue-415 72 21 procedure procedure NOUN issue-415 72 22 for for ADP issue-415 72 23 calculating calculate VERB issue-415 72 24 and and CCONJ issue-415 72 25 paying pay VERB issue-415 72 26 the the DET issue-415 72 27 vat vat NOUN issue-415 72 28 , , PUNCT issue-415 72 29 accounting account VERB issue-415 72 30 for for ADP issue-415 72 31 calculations calculation NOUN issue-415 72 32 of of ADP issue-415 72 33 the the DET issue-415 72 34 vat vat NOUN issue-415 72 35 with with ADP issue-415 72 36 the the DET issue-415 72 37 budget budget NOUN issue-415 72 38 , , PUNCT issue-415 72 39 and and CCONJ issue-415 72 40 so so ADV issue-415 72 41 on on ADV issue-415 72 42 to to PART issue-415 72 43 be be AUX issue-415 72 44 the the DET issue-415 72 45 main main ADJ issue-415 72 46 functions function NOUN issue-415 72 47 and and CCONJ issue-415 72 48 procedures procedure NOUN issue-415 72 49 for for ADP issue-415 72 50 administration administration NOUN issue-415 72 51 of of ADP issue-415 72 52 the the DET issue-415 72 53 vat vat NOUN issue-415 72 54 ( ( PUNCT issue-415 72 55 value value NOUN issue-415 72 56 added add VERB issue-415 72 57 tax tax NOUN issue-415 72 58 , , PUNCT issue-415 72 59 2004 2004 NUM issue-415 72 60 ; ; PUNCT issue-415 72 61 hretsa hretsa NOUN issue-415 72 62 , , PUNCT issue-415 72 63 2014 2014 NUM issue-415 72 64 ) ) PUNCT issue-415 72 65 . . PUNCT issue-415 73 1 therefore therefore ADV issue-415 73 2 , , PUNCT issue-415 73 3 in in ADP issue-415 73 4 this this DET issue-415 73 5 research research NOUN issue-415 73 6 , , PUNCT issue-415 73 7 consolidating consolidate VERB issue-415 73 8 the the DET issue-415 73 9 above above ADV issue-415 73 10 - - PUNCT issue-415 73 11 mentioned mention VERB issue-415 73 12 information information NOUN issue-415 73 13 , , PUNCT issue-415 73 14 the the DET issue-415 73 15 concept concept NOUN issue-415 73 16 of of ADP issue-415 73 17 the the DET issue-415 73 18 value value NOUN issue-415 73 19 added add VERB issue-415 73 20 tax tax NOUN issue-415 73 21 administration administration NOUN issue-415 73 22 is be AUX issue-415 73 23 synthesized synthesize VERB issue-415 73 24 , , PUNCT issue-415 73 25 according accord VERB issue-415 73 26 to to ADP issue-415 73 27 which which PRON issue-415 73 28 it it PRON issue-415 73 29 is be AUX issue-415 73 30 a a DET issue-415 73 31 mechanism mechanism NOUN issue-415 73 32 of of ADP issue-415 73 33 the the DET issue-415 73 34 state state NOUN issue-415 73 35 regulation regulation NOUN issue-415 73 36 of of ADP issue-415 73 37 a a DET issue-415 73 38 vat vat NOUN issue-415 73 39 levy levy NOUN issue-415 73 40 , , PUNCT issue-415 73 41 as as ADV issue-415 73 42 well well ADV issue-415 73 43 as as ADP issue-415 73 44 all all DET issue-415 73 45 related relate VERB issue-415 73 46 legal legal ADJ issue-415 73 47 relations relation NOUN issue-415 73 48 . . PUNCT issue-415 74 1 considering consider VERB issue-415 74 2 foreign foreign ADJ issue-415 74 3 experience experience NOUN issue-415 74 4 , , PUNCT issue-415 74 5 nowadays nowadays ADV issue-415 74 6 the the DET issue-415 74 7 vat vat NOUN issue-415 74 8 is be AUX issue-415 74 9 very very ADV issue-415 74 10 actively actively ADV issue-415 74 11 used use VERB issue-415 74 12 and and CCONJ issue-415 74 13 developed develop VERB issue-415 74 14 in in ADP issue-415 74 15 many many ADJ issue-415 74 16 european european ADJ issue-415 74 17 countries country NOUN issue-415 74 18 . . PUNCT issue-415 75 1 in in ADP issue-415 75 2 particular particular ADJ issue-415 75 3 , , PUNCT issue-415 75 4 e.s e.s PROPN issue-415 75 5 . . PROPN issue-415 75 6 khoroshaiev khoroshaiev PROPN issue-415 75 7 argues argue VERB issue-415 75 8 that that SCONJ issue-415 75 9 the the DET issue-415 75 10 value value NOUN issue-415 75 11 added add VERB issue-415 75 12 tax tax NOUN issue-415 75 13 is be AUX issue-415 75 14 the the DET issue-415 75 15 perfect perfect ADJ issue-415 75 16 form form NOUN issue-415 75 17 of of ADP issue-415 75 18 universal universal ADJ issue-415 75 19 excise excise NOUN issue-415 75 20 duties duty NOUN issue-415 75 21 , , PUNCT issue-415 75 22 which which PRON issue-415 75 23 has have AUX issue-415 75 24 become become VERB issue-415 75 25 an an DET issue-415 75 26 integral integral ADJ issue-415 75 27 part part NOUN issue-415 75 28 of of ADP issue-415 75 29 modern modern ADJ issue-415 75 30 european european ADJ issue-415 75 31 taxation taxation PROPN issue-415 75 32 . . PUNCT issue-415 76 1 its its PRON issue-415 76 2 presence presence NOUN issue-415 76 3 in in ADP issue-415 76 4 the the DET issue-415 76 5 national national ADJ issue-415 76 6 fiscal fiscal ADJ issue-415 76 7 system system NOUN issue-415 76 8 is be AUX issue-415 76 9 one one NUM issue-415 76 10 of of ADP issue-415 76 11 the the DET issue-415 76 12 conditions condition NOUN issue-415 76 13 for for ADP issue-415 76 14 membership membership NOUN issue-415 76 15 in in ADP issue-415 76 16 the the DET issue-415 76 17 european european PROPN issue-415 76 18 union union PROPN issue-415 76 19 ( ( PUNCT issue-415 76 20 khoroshaiev khoroshaiev PROPN issue-415 76 21 , , PUNCT issue-415 76 22 2008 2008 NUM issue-415 76 23 ) ) PUNCT issue-415 76 24 . . PUNCT issue-415 77 1 confirmation confirmation NOUN issue-415 77 2 of of ADP issue-415 77 3 this this DET issue-415 77 4 conclusion conclusion NOUN issue-415 77 5 can can AUX issue-415 77 6 be be AUX issue-415 77 7 seen see VERB issue-415 77 8 on on ADP issue-415 77 9 the the DET issue-415 77 10 example example NOUN issue-415 77 11 of of ADP issue-415 77 12 many many ADJ issue-415 77 13 countries country NOUN issue-415 77 14 . . PUNCT issue-415 78 1 for for ADP issue-415 78 2 example example NOUN issue-415 78 3 , , PUNCT issue-415 78 4 the the DET issue-415 78 5 value value NOUN issue-415 78 6 added add VERB issue-415 78 7 tax tax NOUN issue-415 78 8 is be AUX issue-415 78 9 a a DET issue-415 78 10 key key ADJ issue-415 78 11 element element NOUN issue-415 78 12 of of ADP issue-415 78 13 the the DET issue-415 78 14 french french ADJ issue-415 78 15 budget budget NOUN issue-415 78 16 system system NOUN issue-415 78 17 . . PUNCT issue-415 79 1 objects object NOUN issue-415 79 2 of of ADP issue-415 79 3 taxation taxation NOUN issue-415 79 4 are be AUX issue-415 79 5 the the DET issue-415 79 6 price price NOUN issue-415 79 7 of of ADP issue-415 79 8 goods good NOUN issue-415 79 9 and and CCONJ issue-415 79 10 services service NOUN issue-415 79 11 . . PUNCT issue-415 80 1 the the DET issue-415 80 2 main main ADJ issue-415 80 3 positive positive ADJ issue-415 80 4 feature feature NOUN issue-415 80 5 of of ADP issue-415 80 6 the the DET issue-415 80 7 vat vat NOUN issue-415 80 8 is be AUX issue-415 80 9 neutrality neutrality NOUN issue-415 80 10 in in ADP issue-415 80 11 relation relation NOUN issue-415 80 12 to to ADP issue-415 80 13 enterprises enterprise NOUN issue-415 80 14 , , PUNCT issue-415 80 15 as as ADV issue-415 80 16 well well ADV issue-415 80 17 as as ADP issue-415 80 18 the the DET issue-415 80 19 reality reality NOUN issue-415 80 20 and and CCONJ issue-415 80 21 stability stability NOUN issue-415 80 22 of of ADP issue-415 80 23 budget budget NOUN issue-415 80 24 revenues revenue NOUN issue-415 80 25 . . PUNCT issue-415 81 1 this this PRON issue-415 81 2 creates create VERB issue-415 81 3 favorable favorable ADJ issue-415 81 4 conditions condition NOUN issue-415 81 5 for for ADP issue-415 81 6 the the DET issue-415 81 7 export export NOUN issue-415 81 8 of of ADP issue-415 81 9 products product NOUN issue-415 81 10 . . PUNCT issue-415 82 1 to to ADP issue-415 82 2 a a DET issue-415 82 3 certain certain ADJ issue-415 82 4 extent extent NOUN issue-415 82 5 , , PUNCT issue-415 82 6 the the DET issue-415 82 7 consumption consumption NOUN issue-415 82 8 of of ADP issue-415 82 9 luxury luxury NOUN issue-415 82 10 items item NOUN issue-415 82 11 is be AUX issue-415 82 12 discouraged discourage VERB issue-415 82 13 . . PUNCT issue-415 83 1 in in ADP issue-415 83 2 france france PROPN issue-415 83 3 , , PUNCT issue-415 83 4 the the DET issue-415 83 5 vat vat NOUN issue-415 83 6 comes come VERB issue-415 83 7 fully fully ADV issue-415 83 8 to to ADP issue-415 83 9 the the DET issue-415 83 10 central central ADJ issue-415 83 11 budget budget NOUN issue-415 83 12 ( ( PUNCT issue-415 83 13 kharchenko kharchenko PROPN issue-415 83 14 , , PUNCT issue-415 83 15 2017 2017 NUM issue-415 83 16 ) ) PUNCT issue-415 83 17 . . PUNCT issue-415 84 1 it it PRON issue-415 84 2 should should AUX issue-415 84 3 be be AUX issue-415 84 4 noted note VERB issue-415 84 5 that that SCONJ issue-415 84 6 the the DET issue-415 84 7 efficiency efficiency NOUN issue-415 84 8 of of ADP issue-415 84 9 this this DET issue-415 84 10 tax tax NOUN issue-415 84 11 administration administration NOUN issue-415 84 12 is be AUX issue-415 84 13 explained explain VERB issue-415 84 14 by by ADP issue-415 84 15 several several ADJ issue-415 84 16 aspects aspect NOUN issue-415 84 17 . . PUNCT issue-415 85 1 first first ADV issue-415 85 2 , , PUNCT issue-415 85 3 in in ADP issue-415 85 4 france france PROPN issue-415 85 5 , , PUNCT issue-415 85 6 the the DET issue-415 85 7 vat vat NOUN issue-415 85 8 is be AUX issue-415 85 9 charged charge VERB issue-415 85 10 at at ADP issue-415 85 11 several several ADJ issue-415 85 12 rates rate NOUN issue-415 85 13 . . PUNCT issue-415 86 1 the the DET issue-415 86 2 key key ADJ issue-415 86 3 rate rate NOUN issue-415 86 4 is be AUX issue-415 86 5 of of ADP issue-415 86 6 18.6 18.6 NUM issue-415 86 7 % % NOUN issue-415 86 8 , , PUNCT issue-415 86 9 and and CCONJ issue-415 86 10 increased increase VERB issue-415 86 11 of of ADP issue-415 86 12 22 22 NUM issue-415 86 13 % % NOUN issue-415 86 14 . . PUNCT issue-415 87 1 at at ADP issue-415 87 2 the the DET issue-415 87 3 same same ADJ issue-415 87 4 time time NOUN issue-415 87 5 , , PUNCT issue-415 87 6 the the DET issue-415 87 7 law law NOUN issue-415 87 8 provides provide VERB issue-415 87 9 for for ADP issue-415 87 10 the the DET issue-415 87 11 existence existence NOUN issue-415 87 12 of of ADP issue-415 87 13 a a DET issue-415 87 14 reduced reduced ADJ issue-415 87 15 rate rate NOUN issue-415 87 16 of of ADP issue-415 87 17 5.5 5.5 NUM issue-415 87 18 % % NOUN issue-415 87 19 , , PUNCT issue-415 87 20 which which PRON issue-415 87 21 is be AUX issue-415 87 22 applied apply VERB issue-415 87 23 to to ADP issue-415 87 24 most most ADJ issue-415 87 25 household household NOUN issue-415 87 26 goods good NOUN issue-415 87 27 and and CCONJ issue-415 87 28 agricultural agricultural ADJ issue-415 87 29 products product NOUN issue-415 87 30 , , PUNCT issue-415 87 31 books book NOUN issue-415 87 32 and and CCONJ issue-415 87 33 medicines medicine NOUN issue-415 87 34 . . PUNCT issue-415 88 1 the the DET issue-415 88 2 same same ADJ issue-415 88 3 reduced reduce VERB issue-415 88 4 rate rate NOUN issue-415 88 5 is be AUX issue-415 88 6 applied apply VERB issue-415 88 7 to to ADP issue-415 88 8 certain certain ADJ issue-415 88 9 types type NOUN issue-415 88 10 of of ADP issue-415 88 11 services service NOUN issue-415 88 12 : : PUNCT issue-415 88 13 tourist tourist NOUN issue-415 88 14 and and CCONJ issue-415 88 15 hotel hotel NOUN issue-415 88 16 services service NOUN issue-415 88 17 , , PUNCT issue-415 88 18 freight freight NOUN issue-415 88 19 and and CCONJ issue-415 88 20 passenger passenger NOUN issue-415 88 21 transportation transportation NOUN issue-415 88 22 , , PUNCT issue-415 88 23 entertainment entertainment NOUN issue-415 88 24 events event NOUN issue-415 88 25 , , PUNCT issue-415 88 26 lunches lunch NOUN issue-415 88 27 for for ADP issue-415 88 28 employees employee NOUN issue-415 88 29 of of ADP issue-415 88 30 enterprises enterprise NOUN issue-415 88 31 ( ( PUNCT issue-415 88 32 kniazev kniazev ADJ issue-415 88 33 , , PUNCT issue-415 88 34 chernik chernik NOUN issue-415 88 35 , , PUNCT issue-415 88 36 1997 1997 NUM issue-415 88 37 ) ) PUNCT issue-415 88 38 . . PUNCT issue-415 89 1 in in ADP issue-415 89 2 addition addition NOUN issue-415 89 3 , , PUNCT issue-415 89 4 france france PROPN issue-415 89 5 has have VERB issue-415 89 6 a a DET issue-415 89 7 euro euro NOUN issue-415 89 8 - - PUNCT issue-415 89 9 continental continental ADJ issue-415 89 10 model model NOUN issue-415 89 11 of of ADP issue-415 89 12 taxation taxation NOUN issue-415 89 13 that that PRON issue-415 89 14 is be AUX issue-415 89 15 characterized characterize VERB issue-415 89 16 by by ADP issue-415 89 17 a a DET issue-415 89 18 high high ADJ issue-415 89 19 share share NOUN issue-415 89 20 of of ADP issue-415 89 21 social social ADJ issue-415 89 22 security security NOUN issue-415 89 23 contributions contribution NOUN issue-415 89 24 , , PUNCT issue-415 89 25 as as ADV issue-415 89 26 well well ADV issue-415 89 27 as as ADP issue-415 89 28 a a DET issue-415 89 29 significant significant ADJ issue-415 89 30 share share NOUN issue-415 89 31 of of ADP issue-415 89 32 baltic baltic ADJ issue-415 89 33 journal journal PROPN issue-415 89 34 of of ADP issue-415 89 35 economic economic ADJ issue-415 89 36 studies study NOUN issue-415 89 37 304 304 NUM issue-415 89 38 vol vol NOUN issue-415 89 39 . . PROPN issue-415 90 1 4 4 NUM issue-415 90 2 , , PUNCT issue-415 90 3 no no INTJ issue-415 90 4 . . NOUN issue-415 90 5 2 2 NUM issue-415 90 6 , , PUNCT issue-415 90 7 2018 2018 NUM issue-415 90 8 indirect indirect ADJ issue-415 90 9 taxes taxis NOUN issue-415 90 10 , , PUNCT issue-415 90 11 consequently consequently ADV issue-415 90 12 , , PUNCT issue-415 90 13 indirect indirect ADJ issue-415 90 14 taxes taxis NOUN issue-415 90 15 account account VERB issue-415 90 16 for for ADP issue-415 90 17 about about ADV issue-415 90 18 60 60 NUM issue-415 90 19 % % NOUN issue-415 90 20 of of ADP issue-415 90 21 the the DET issue-415 90 22 tax tax NOUN issue-415 90 23 revenues revenue NOUN issue-415 90 24 of of ADP issue-415 90 25 the the DET issue-415 90 26 general general ADJ issue-415 90 27 budget budget NOUN issue-415 90 28 of of ADP issue-415 90 29 france france PROPN issue-415 90 30 . . PUNCT issue-415 91 1 in in ADP issue-415 91 2 this this DET issue-415 91 3 context context NOUN issue-415 91 4 , , PUNCT issue-415 91 5 the the DET issue-415 91 6 vat vat NOUN issue-415 91 7 is be AUX issue-415 91 8 applied apply VERB issue-415 91 9 to to ADP issue-415 91 10 all all DET issue-415 91 11 operations operation NOUN issue-415 91 12 of of ADP issue-415 91 13 production production NOUN issue-415 91 14 and and CCONJ issue-415 91 15 trade trade NOUN issue-415 91 16 , , PUNCT issue-415 91 17 and and CCONJ issue-415 91 18 as as ADP issue-415 91 19 a a DET issue-415 91 20 result result NOUN issue-415 91 21 , , PUNCT issue-415 91 22 all all DET issue-415 91 23 business business NOUN issue-415 91 24 transactions transaction NOUN issue-415 91 25 carried carry VERB issue-415 91 26 out out ADP issue-415 91 27 by by ADP issue-415 91 28 both both DET issue-415 91 29 commercial commercial ADJ issue-415 91 30 organizations organization NOUN issue-415 91 31 and and CCONJ issue-415 91 32 private private ADJ issue-415 91 33 individuals individual NOUN issue-415 91 34 are be AUX issue-415 91 35 subject subject ADJ issue-415 91 36 to to ADP issue-415 91 37 tax tax NOUN issue-415 91 38 ( ( PUNCT issue-415 91 39 ovcharenko ovcharenko ADJ issue-415 91 40 , , PUNCT issue-415 91 41 rieznik rieznik NOUN issue-415 91 42 , , PUNCT issue-415 91 43 n.d n.d PROPN issue-415 91 44 . . PROPN issue-415 91 45 ) ) PUNCT issue-415 91 46 . . PUNCT issue-415 92 1 the the DET issue-415 92 2 key key ADJ issue-415 92 3 authority authority NOUN issue-415 92 4 in in ADP issue-415 92 5 the the DET issue-415 92 6 system system NOUN issue-415 92 7 of of ADP issue-415 92 8 the the DET issue-415 92 9 value value NOUN issue-415 92 10 added add VERB issue-415 92 11 tax tax NOUN issue-415 92 12 administration administration NOUN issue-415 92 13 and and CCONJ issue-415 92 14 other other ADJ issue-415 92 15 mandatory mandatory ADJ issue-415 92 16 payments payment NOUN issue-415 92 17 provided provide VERB issue-415 92 18 for for ADP issue-415 92 19 by by ADP issue-415 92 20 french french ADJ issue-415 92 21 legislation legislation NOUN issue-415 92 22 is be AUX issue-415 92 23 the the DET issue-415 92 24 ministry ministry PROPN issue-415 92 25 of of ADP issue-415 92 26 economy economy NOUN issue-415 92 27 , , PUNCT issue-415 92 28 finance finance NOUN issue-415 92 29 and and CCONJ issue-415 92 30 industry industry NOUN issue-415 92 31 . . PUNCT issue-415 93 1 in in ADP issue-415 93 2 the the DET issue-415 93 3 structure structure NOUN issue-415 93 4 of of ADP issue-415 93 5 this this DET issue-415 93 6 executive executive ADJ issue-415 93 7 body body NOUN issue-415 93 8 there there PRON issue-415 93 9 is be VERB issue-415 93 10 a a DET issue-415 93 11 special special ADJ issue-415 93 12 department department NOUN issue-415 93 13 , , PUNCT issue-415 93 14 the the DET issue-415 93 15 general general ADJ issue-415 93 16 directorate directorate NOUN issue-415 93 17 of of ADP issue-415 93 18 taxes taxis NOUN issue-415 93 19 , , PUNCT issue-415 93 20 whose whose DET issue-415 93 21 authorities authority NOUN issue-415 93 22 include include VERB issue-415 93 23 a a DET issue-415 93 24 wide wide ADJ issue-415 93 25 range range NOUN issue-415 93 26 of of ADP issue-415 93 27 powers power NOUN issue-415 93 28 , , PUNCT issue-415 93 29 in in ADP issue-415 93 30 particular particular ADJ issue-415 93 31 : : PUNCT issue-415 93 32 implementation implementation NOUN issue-415 93 33 of of ADP issue-415 93 34 tax tax NOUN issue-415 93 35 control control NOUN issue-415 93 36 , , PUNCT issue-415 93 37 examination examination NOUN issue-415 93 38 of of ADP issue-415 93 39 taxation taxation NOUN issue-415 93 40 issues issue NOUN issue-415 93 41 , , PUNCT issue-415 93 42 and and CCONJ issue-415 93 43 so so ADV issue-415 93 44 forth forth ADV issue-415 93 45 ( ( PUNCT issue-415 93 46 tax tax NOUN issue-415 93 47 liability liability NOUN issue-415 93 48 in in ADP issue-415 93 49 france france PROPN issue-415 93 50 , , PUNCT issue-415 93 51 n.d n.d PROPN issue-415 93 52 . . PROPN issue-415 93 53 ) ) PUNCT issue-415 93 54 . . PUNCT issue-415 94 1 it it PRON issue-415 94 2 should should AUX issue-415 94 3 also also ADV issue-415 94 4 be be AUX issue-415 94 5 noted note VERB issue-415 94 6 that that SCONJ issue-415 94 7 france france PROPN issue-415 94 8 is be AUX issue-415 94 9 one one NUM issue-415 94 10 of of ADP issue-415 94 11 the the DET issue-415 94 12 countries country NOUN issue-415 94 13 with with ADP issue-415 94 14 a a DET issue-415 94 15 special special ADJ issue-415 94 16 regime regime NOUN issue-415 94 17 for for ADP issue-415 94 18 the the DET issue-415 94 19 payment payment NOUN issue-415 94 20 of of ADP issue-415 94 21 the the DET issue-415 94 22 value value NOUN issue-415 94 23 added add VERB issue-415 94 24 tax tax NOUN issue-415 94 25 in in ADP issue-415 94 26 agriculture agriculture NOUN issue-415 94 27 , , PUNCT issue-415 94 28 which which PRON issue-415 94 29 , , PUNCT issue-415 94 30 in in ADP issue-415 94 31 turn turn NOUN issue-415 94 32 , , PUNCT issue-415 94 33 is be AUX issue-415 94 34 implemented implement VERB issue-415 94 35 in in ADP issue-415 94 36 two two NUM issue-415 94 37 standard standard ADJ issue-415 94 38 forms form NOUN issue-415 94 39 . . PUNCT issue-415 95 1 the the DET issue-415 95 2 latter latter ADJ issue-415 95 3 differ differ VERB issue-415 95 4 from from ADP issue-415 95 5 each each DET issue-415 95 6 other other ADJ issue-415 95 7 by by ADP issue-415 95 8 the the DET issue-415 95 9 payment payment NOUN issue-415 95 10 regime regime NOUN issue-415 95 11 , , PUNCT issue-415 95 12 accounting accounting NOUN issue-415 95 13 and and CCONJ issue-415 95 14 tax tax NOUN issue-415 95 15 composition composition NOUN issue-415 95 16 of of ADP issue-415 95 17 entities entity NOUN issue-415 95 18 . . PUNCT issue-415 96 1 for for ADP issue-415 96 2 example example NOUN issue-415 96 3 , , PUNCT issue-415 96 4 there there PRON issue-415 96 5 is be VERB issue-415 96 6 a a DET issue-415 96 7 regime regime NOUN issue-415 96 8 of of ADP issue-415 96 9 the the DET issue-415 96 10 tax tax NOUN issue-415 96 11 on on ADP issue-415 96 12 total total ADJ issue-415 96 13 turnover turnover NOUN issue-415 96 14 ( ( PUNCT issue-415 96 15 the the DET issue-415 96 16 farmer farmer NOUN issue-415 96 17 keeps keep VERB issue-415 96 18 a a DET issue-415 96 19 journal journal NOUN issue-415 96 20 of of ADP issue-415 96 21 chronological chronological ADJ issue-415 96 22 accounting accounting NOUN issue-415 96 23 of of ADP issue-415 96 24 sales sale NOUN issue-415 96 25 and and CCONJ issue-415 96 26 the the DET issue-415 96 27 vat vat NOUN issue-415 96 28 , , PUNCT issue-415 96 29 and and CCONJ issue-415 96 30 also also ADV issue-415 96 31 stores store VERB issue-415 96 32 the the DET issue-415 96 33 invoices invoice NOUN issue-415 96 34 received receive VERB issue-415 96 35 during during ADP issue-415 96 36 purchases purchase NOUN issue-415 96 37 for for ADP issue-415 96 38 the the DET issue-415 96 39 final final ADJ issue-415 96 40 calculation calculation NOUN issue-415 96 41 of of ADP issue-415 96 42 the the DET issue-415 96 43 year year NOUN issue-415 96 44 ) ) PUNCT issue-415 96 45 and and CCONJ issue-415 96 46 the the DET issue-415 96 47 regime regime NOUN issue-415 96 48 with with ADP issue-415 96 49 the the DET issue-415 96 50 option option NOUN issue-415 96 51 for for ADP issue-415 96 52 entrepreneurs entrepreneur NOUN issue-415 96 53 engaged engage VERB issue-415 96 54 in in ADP issue-415 96 55 intra intra ADJ issue-415 96 56 - - ADJ issue-415 96 57 industry industry ADJ issue-415 96 58 trade trade NOUN issue-415 96 59 ( ( PUNCT issue-415 96 60 for for ADP issue-415 96 61 example example NOUN issue-415 96 62 , , PUNCT issue-415 96 63 trade trade NOUN issue-415 96 64 in in ADP issue-415 96 65 cattle cattle NOUN issue-415 96 66 ) ) PUNCT issue-415 96 67 ( ( PUNCT issue-415 96 68 bezkrovnyi bezkrovnyi NOUN issue-415 96 69 , , PUNCT issue-415 96 70 2012 2012 NUM issue-415 96 71 ) ) PUNCT issue-415 96 72 . . PUNCT issue-415 97 1 the the DET issue-415 97 2 experience experience NOUN issue-415 97 3 of of ADP issue-415 97 4 the the DET issue-415 97 5 vat vat NOUN issue-415 97 6 administration administration NOUN issue-415 97 7 in in ADP issue-415 97 8 belgium belgium PROPN issue-415 97 9 is be AUX issue-415 97 10 interesting interesting ADJ issue-415 97 11 to to PART issue-415 97 12 analyze analyze VERB issue-415 97 13 . . PUNCT issue-415 98 1 in in ADP issue-415 98 2 this this DET issue-415 98 3 state state NOUN issue-415 98 4 , , PUNCT issue-415 98 5 the the DET issue-415 98 6 value value NOUN issue-415 98 7 added add VERB issue-415 98 8 tax tax NOUN issue-415 98 9 is be AUX issue-415 98 10 levied levy VERB issue-415 98 11 on on ADP issue-415 98 12 a a DET issue-415 98 13 consumer consumer NOUN issue-415 98 14 in in ADP issue-415 98 15 a a DET issue-415 98 16 consistent consistent ADJ issue-415 98 17 manner manner NOUN issue-415 98 18 during during ADP issue-415 98 19 the the DET issue-415 98 20 conclusion conclusion NOUN issue-415 98 21 of of ADP issue-415 98 22 each each DET issue-415 98 23 transaction transaction NOUN issue-415 98 24 in in ADP issue-415 98 25 the the DET issue-415 98 26 production production NOUN issue-415 98 27 and and CCONJ issue-415 98 28 distribution distribution NOUN issue-415 98 29 process process NOUN issue-415 98 30 , , PUNCT issue-415 98 31 in in ADP issue-415 98 32 particular particular ADJ issue-415 98 33 in in ADP issue-415 98 34 the the DET issue-415 98 35 supply supply NOUN issue-415 98 36 of of ADP issue-415 98 37 goods good NOUN issue-415 98 38 and and CCONJ issue-415 98 39 services service NOUN issue-415 98 40 in in ADP issue-415 98 41 of of ADP issue-415 98 42 belgium belgium NOUN issue-415 98 43 and and CCONJ issue-415 98 44 the the DET issue-415 98 45 purchase purchase NOUN issue-415 98 46 of of ADP issue-415 98 47 goods good NOUN issue-415 98 48 outside outside ADP issue-415 98 49 the the DET issue-415 98 50 eu eu PROPN issue-415 98 51 . . PUNCT issue-415 98 52 each each DET issue-415 98 53 vat vat NOUN issue-415 98 54 payer payer NOUN issue-415 98 55 includes include VERB issue-415 98 56 the the DET issue-415 98 57 vat vat NOUN issue-415 98 58 in in ADP issue-415 98 59 the the DET issue-415 98 60 price price NOUN issue-415 98 61 of of ADP issue-415 98 62 the the DET issue-415 98 63 product product NOUN issue-415 98 64 when when SCONJ issue-415 98 65 selling sell VERB issue-415 98 66 . . PUNCT issue-415 99 1 finally finally ADV issue-415 99 2 , , PUNCT issue-415 99 3 the the DET issue-415 99 4 tax tax NOUN issue-415 99 5 is be AUX issue-415 99 6 paid pay VERB issue-415 99 7 by by ADP issue-415 99 8 the the DET issue-415 99 9 end end NOUN issue-415 99 10 user user NOUN issue-415 99 11 , , PUNCT issue-415 99 12 who who PRON issue-415 99 13 can can AUX issue-415 99 14 not not PART issue-415 99 15 deduct deduct VERB issue-415 99 16 the the DET issue-415 99 17 vat vat NOUN issue-415 99 18 paid pay VERB issue-415 99 19 on on ADP issue-415 99 20 purchase purchase NOUN issue-415 99 21 . . PUNCT issue-415 100 1 at at ADP issue-415 100 2 the the DET issue-415 100 3 legislative legislative ADJ issue-415 100 4 level level NOUN issue-415 100 5 , , PUNCT issue-415 100 6 several several ADJ issue-415 100 7 types type NOUN issue-415 100 8 of of ADP issue-415 100 9 tax tax NOUN issue-415 100 10 rates rate NOUN issue-415 100 11 have have AUX issue-415 100 12 been be AUX issue-415 100 13 introduced introduce VERB issue-415 100 14 , , PUNCT issue-415 100 15 which which PRON issue-415 100 16 vary vary VERB issue-415 100 17 according accord VERB issue-415 100 18 to to ADP issue-415 100 19 the the DET issue-415 100 20 type type NOUN issue-415 100 21 of of ADP issue-415 100 22 entrepreneurial entrepreneurial ADJ issue-415 100 23 activity activity NOUN issue-415 100 24 . . PUNCT issue-415 101 1 in in ADP issue-415 101 2 addition addition NOUN issue-415 101 3 , , PUNCT issue-415 101 4 taxpayers taxpayer NOUN issue-415 101 5 may may AUX issue-415 101 6 submit submit VERB issue-415 101 7 vat vat NOUN issue-415 101 8 returns return NOUN issue-415 101 9 on on ADP issue-415 101 10 a a DET issue-415 101 11 quarterly quarterly ADJ issue-415 101 12 basis basis NOUN issue-415 101 13 , , PUNCT issue-415 101 14 depending depend VERB issue-415 101 15 on on ADP issue-415 101 16 whether whether SCONJ issue-415 101 17 the the DET issue-415 101 18 threshold threshold NOUN issue-415 101 19 for for ADP issue-415 101 20 deliveries delivery NOUN issue-415 101 21 exceeds exceed VERB issue-415 101 22 1,000,000 1,000,000 NUM issue-415 101 23     SPACE issue-415 101 24 eur eur NOUN issue-415 101 25 ( ( PUNCT issue-415 101 26 not not PART issue-415 101 27 including include VERB issue-415 101 28 the the DET issue-415 101 29 vat vat NOUN issue-415 101 30 ) ) PUNCT issue-415 101 31 annually annually ADV issue-415 101 32 ( ( PUNCT issue-415 101 33 kmit kmit NOUN issue-415 101 34 , , PUNCT issue-415 101 35 shuhailo shuhailo NOUN issue-415 101 36 , , PUNCT issue-415 101 37 2017 2017 NUM issue-415 101 38 ) ) PUNCT issue-415 101 39 . . PUNCT issue-415 102 1 taxpayers taxpayer NOUN issue-415 102 2 , , PUNCT issue-415 102 3 whose whose DET issue-415 102 4 business business NOUN issue-415 102 5 is be AUX issue-415 102 6 in in ADP issue-415 102 7 areas area NOUN issue-415 102 8 such such ADJ issue-415 102 9 as as ADP issue-415 102 10 mobile mobile ADJ issue-415 102 11 phones phone NOUN issue-415 102 12 , , PUNCT issue-415 102 13 computers computer NOUN issue-415 102 14 , , PUNCT issue-415 102 15 and and CCONJ issue-415 102 16 vehicles vehicle NOUN issue-415 102 17 , , PUNCT issue-415 102 18 may may AUX issue-415 102 19 only only ADV issue-415 102 20 use use VERB issue-415 102 21 this this DET issue-415 102 22 option option NOUN issue-415 102 23 under under ADP issue-415 102 24 certain certain ADJ issue-415 102 25 conditions condition NOUN issue-415 102 26 . . PUNCT issue-415 103 1 taxpayers taxpayer NOUN issue-415 103 2 , , PUNCT issue-415 103 3 who who PRON issue-415 103 4 file file VERB issue-415 103 5 a a DET issue-415 103 6 tax tax NOUN issue-415 103 7 return return NOUN issue-415 103 8 on on ADP issue-415 103 9 a a DET issue-415 103 10 quarterly quarterly ADJ issue-415 103 11 basis basis NOUN issue-415 103 12 , , PUNCT issue-415 103 13 must must AUX issue-415 103 14 pay pay VERB issue-415 103 15 a a DET issue-415 103 16 tax tax NOUN issue-415 103 17 in in ADP issue-415 103 18 the the DET issue-415 103 19 first first ADJ issue-415 103 20 and and CCONJ issue-415 103 21 second second ADJ issue-415 103 22 months month NOUN issue-415 103 23 of of ADP issue-415 103 24 the the DET issue-415 103 25 quarter quarter NOUN issue-415 103 26 . . PUNCT issue-415 104 1 taxpayers taxpayer NOUN issue-415 104 2 , , PUNCT issue-415 104 3 who who PRON issue-415 104 4 submit submit VERB issue-415 104 5 a a DET issue-415 104 6 monthly monthly ADJ issue-415 104 7 declaration declaration NOUN issue-415 104 8 must must AUX issue-415 104 9 pay pay VERB issue-415 104 10 taxes taxis NOUN issue-415 104 11 at at ADP issue-415 104 12 the the DET issue-415 104 13 end end NOUN issue-415 104 14 of of ADP issue-415 104 15 december december PROPN issue-415 104 16 for for ADP issue-415 104 17 december december PROPN issue-415 104 18 . . PUNCT issue-415 105 1 all all DET issue-415 105 2 payments payment NOUN issue-415 105 3 must must AUX issue-415 105 4 be be AUX issue-415 105 5 made make VERB issue-415 105 6 via via ADP issue-415 105 7 bank bank NOUN issue-415 105 8 transfer transfer NOUN issue-415 105 9 . . PUNCT issue-415 106 1 notably notably ADV issue-415 106 2 , , PUNCT issue-415 106 3 taxpayers taxpayer NOUN issue-415 106 4 have have VERB issue-415 106 5 the the DET issue-415 106 6 right right NOUN issue-415 106 7 to to PART issue-415 106 8 choose choose VERB issue-415 106 9 independently independently ADV issue-415 106 10 their their PRON issue-415 106 11 tax tax NOUN issue-415 106 12 reporting reporting NOUN issue-415 106 13 form form NOUN issue-415 106 14 . . PUNCT issue-415 107 1 therefore therefore ADV issue-415 107 2 , , PUNCT issue-415 107 3 for for ADP issue-415 107 4 today today NOUN issue-415 107 5 they they PRON issue-415 107 6 can can AUX issue-415 107 7 file file VERB issue-415 107 8 a a DET issue-415 107 9 tax tax NOUN issue-415 107 10 or or CCONJ issue-415 107 11 electronic electronic ADJ issue-415 107 12 declaration declaration NOUN issue-415 107 13 of of ADP issue-415 107 14 the the DET issue-415 107 15 vat vat NOUN issue-415 107 16 via via ADP issue-415 107 17 a a DET issue-415 107 18 special special ADJ issue-415 107 19 information information NOUN issue-415 107 20 system system NOUN issue-415 107 21 " " PUNCT issue-415 107 22 intervat intervat NOUN issue-415 107 23 " " PUNCT issue-415 107 24 ( ( PUNCT issue-415 107 25 pokyntelytsia pokyntelytsia NOUN issue-415 107 26 , , PUNCT issue-415 107 27 2009 2009 NUM issue-415 107 28 ; ; PUNCT issue-415 107 29 kmit kmit NOUN issue-415 107 30 , , PUNCT issue-415 107 31 shuhailo shuhailo NOUN issue-415 107 32 , , PUNCT issue-415 107 33 2017 2017 NUM issue-415 107 34 ) ) PUNCT issue-415 107 35 . . PUNCT issue-415 108 1 in in ADP issue-415 108 2 addition addition NOUN issue-415 108 3 , , PUNCT issue-415 108 4 there there PRON issue-415 108 5 are be VERB issue-415 108 6 other other ADJ issue-415 108 7 specificities specificity NOUN issue-415 108 8 of of ADP issue-415 108 9 belgian belgian ADJ issue-415 108 10 value value NOUN issue-415 108 11 added add VERB issue-415 108 12 tax tax NOUN issue-415 108 13 administration administration NOUN issue-415 108 14 mechanism mechanism NOUN issue-415 108 15 , , PUNCT issue-415 108 16 which which PRON issue-415 108 17 is be AUX issue-415 108 18 stated state VERB issue-415 108 19 in in ADP issue-415 108 20 the the DET issue-415 108 21 legal legal ADJ issue-415 108 22 literature literature NOUN issue-415 108 23 . . PUNCT issue-415 108 24     SPACE issue-415 109 1 l.v l.v PROPN issue-415 109 2 . . PROPN issue-415 109 3     SPACE issue-415 109 4 andrushchenko andrushchenko NOUN issue-415 109 5 , , PUNCT issue-415 109 6 z.s z.s PROPN issue-415 109 7 . . PROPN issue-415 109 8     SPACE issue-415 109 9 varnalii varnalii NOUN issue-415 109 10 , , PUNCT issue-415 109 11 i.a i.a PROPN issue-415 109 12 . . PROPN issue-415 109 13     SPACE issue-415 109 14 prokopenko prokopenko PROPN issue-415 109 15 , , PUNCT issue-415 109 16 t.v t.v PROPN issue-415 109 17 . . PROPN issue-415 109 18     SPACE issue-415 109 19 tuchak tuchak ADJ issue-415 109 20 note note NOUN issue-415 109 21 that that SCONJ issue-415 109 22 the the DET issue-415 109 23 key key ADJ issue-415 109 24 characteristics characteristic NOUN issue-415 109 25 of of ADP issue-415 109 26 the the DET issue-415 109 27 vat vat NOUN issue-415 109 28 administration administration NOUN issue-415 109 29 in in ADP issue-415 109 30 this this DET issue-415 109 31 country country NOUN issue-415 109 32 are be AUX issue-415 109 33 : : PUNCT issue-415 109 34 1 1 X issue-415 109 35 ) ) PUNCT issue-415 109 36 no no DET issue-415 109 37 mandatory mandatory ADJ issue-415 109 38 pre pre NOUN issue-415 109 39 - - NOUN issue-415 109 40 registration registration NOUN issue-415 109 41 for for ADP issue-415 109 42 submission submission NOUN issue-415 109 43 of of ADP issue-415 109 44 vat vat NOUN issue-415 109 45 tax tax NOUN issue-415 109 46 returns return NOUN issue-415 109 47 and and CCONJ issue-415 109 48 additional additional ADJ issue-415 109 49 information information NOUN issue-415 109 50 on on ADP issue-415 109 51 intraeuropean intraeuropean ADJ issue-415 109 52 transactions transaction NOUN issue-415 109 53 ; ; PUNCT issue-415 109 54 2 2 X issue-415 109 55 ) ) PUNCT issue-415 109 56 in in ADP issue-415 109 57 order order NOUN issue-415 109 58 to to PART issue-415 109 59 ensure ensure VERB issue-415 109 60 the the DET issue-415 109 61 confidentiality confidentiality NOUN issue-415 109 62 of of ADP issue-415 109 63 the the DET issue-415 109 64 declarations declaration NOUN issue-415 109 65 filed file VERB issue-415 109 66 through through ADP issue-415 109 67 the the DET issue-415 109 68 internet internet NOUN issue-415 109 69 , , PUNCT issue-415 109 70 the the DET issue-415 109 71 relevant relevant ADJ issue-415 109 72 information information NOUN issue-415 109 73 is be AUX issue-415 109 74 encrypted encrypt VERB issue-415 109 75 using use VERB issue-415 109 76 electronic electronic ADJ issue-415 109 77 signatures signature NOUN issue-415 109 78 . . PUNCT issue-415 110 1 therefore therefore ADV issue-415 110 2 , , PUNCT issue-415 110 3 vat vat NOUN issue-415 110 4 payers payer NOUN issue-415 110 5 must must AUX issue-415 110 6 obtain obtain VERB issue-415 110 7 appropriate appropriate ADJ issue-415 110 8 certificates certificate NOUN issue-415 110 9 from from ADP issue-415 110 10 the the DET issue-415 110 11 certification certification NOUN issue-415 110 12 body body NOUN issue-415 110 13 or or CCONJ issue-415 110 14 receive receive VERB issue-415 110 15 an an DET issue-415 110 16 electronic electronic ADJ issue-415 110 17 i i PROPN issue-415 110 18 d d PROPN issue-415 110 19 card card NOUN issue-415 110 20 reader reader NOUN issue-415 110 21 ; ; PUNCT issue-415 110 22 3 3 X issue-415 110 23 ) ) PUNCT issue-415 110 24 the the DET issue-415 110 25 essential essential ADJ issue-415 110 26 advantage advantage NOUN issue-415 110 27 of of ADP issue-415 110 28 belgian belgian ADJ issue-415 110 29 system system NOUN issue-415 110 30 is be AUX issue-415 110 31 that that SCONJ issue-415 110 32 the the DET issue-415 110 33 necessary necessary ADJ issue-415 110 34 data datum NOUN issue-415 110 35 for for ADP issue-415 110 36 vat vat NOUN issue-415 110 37 authorities authority NOUN issue-415 110 38 regarding regard VERB issue-415 110 39 vat vat NOUN issue-415 110 40 obligations obligation NOUN issue-415 110 41 can can AUX issue-415 110 42 be be AUX issue-415 110 43 either either ADV issue-415 110 44 manually manually ADV issue-415 110 45 made make VERB issue-415 110 46 in in ADP issue-415 110 47 the the DET issue-415 110 48 required require VERB issue-415 110 49 forms form NOUN issue-415 110 50 or or CCONJ issue-415 110 51 downloaded download VERB issue-415 110 52 as as ADP issue-415 110 53 a a DET issue-415 110 54 separate separate ADJ issue-415 110 55 file file NOUN issue-415 110 56 from from ADP issue-415 110 57 the the DET issue-415 110 58 accounting accounting NOUN issue-415 110 59 software software NOUN issue-415 110 60 , , PUNCT issue-415 110 61 etc etc X issue-415 110 62 . . X issue-415 111 1 ( ( PUNCT issue-415 111 2 andrushchenko andrushchenko VERB issue-415 111 3 et et PROPN issue-415 111 4 al al PROPN issue-415 111 5 . . PROPN issue-415 111 6 , , PUNCT issue-415 111 7 2012 2012 NUM issue-415 111 8 ; ; PUNCT issue-415 111 9 drahalchuk drahalchuk NOUN issue-415 111 10 , , PUNCT issue-415 111 11 2017 2017 NUM issue-415 111 12 ) ) PUNCT issue-415 111 13 . . PUNCT issue-415 112 1 in in ADP issue-415 112 2 the the DET issue-415 112 3 united united ADJ issue-415 112 4 kingdom kingdom PROPN issue-415 112 5 , , PUNCT issue-415 112 6 where where SCONJ issue-415 112 7 both both CCONJ issue-415 112 8 direct direct ADJ issue-415 112 9 and and CCONJ issue-415 112 10 indirect indirect ADJ issue-415 112 11 taxation taxation NOUN issue-415 112 12 are be AUX issue-415 112 13 equally equally ADV issue-415 112 14 developed develop VERB issue-415 112 15 , , PUNCT issue-415 112 16 a a DET issue-415 112 17 leading lead VERB issue-415 112 18 role role NOUN issue-415 112 19 in in ADP issue-415 112 20 the the DET issue-415 112 21 system system NOUN issue-415 112 22 of of ADP issue-415 112 23 the the DET issue-415 112 24 latter latter ADJ issue-415 112 25 plays play VERB issue-415 112 26 the the DET issue-415 112 27 value value NOUN issue-415 112 28 added add VERB issue-415 112 29 tax tax NOUN issue-415 112 30 . . PUNCT issue-415 113 1 due due ADP issue-415 113 2 to to ADP issue-415 113 3 it it PRON issue-415 113 4 , , PUNCT issue-415 113 5 in in ADP issue-415 113 6 the the DET issue-415 113 7 country country NOUN issue-415 113 8 , , PUNCT issue-415 113 9 up up ADV issue-415 113 10 to to PART issue-415 113 11 17 17 NUM issue-415 113 12 % % NOUN issue-415 113 13 of of ADP issue-415 113 14 consolidated consolidated ADJ issue-415 113 15 budget budget NOUN issue-415 113 16 revenues revenue NOUN issue-415 113 17 are be AUX issue-415 113 18 formed form VERB issue-415 113 19 . . PUNCT issue-415 114 1 there there PRON issue-415 114 2 are be VERB issue-415 114 3 three three NUM issue-415 114 4 tax tax NOUN issue-415 114 5 rates rate NOUN issue-415 114 6 : : PUNCT issue-415 114 7 0 0 NUM issue-415 114 8 % % NOUN issue-415 114 9 , , PUNCT issue-415 114 10 5 5 NUM issue-415 114 11 % % NOUN issue-415 114 12 and and CCONJ issue-415 114 13 17.5 17.5 NUM issue-415 114 14 % % NOUN issue-415 114 15 , , PUNCT issue-415 114 16 some some PRON issue-415 114 17 of of ADP issue-415 114 18 the the DET issue-415 114 19 objects object NOUN issue-415 114 20 are be AUX issue-415 114 21 exempt exempt ADJ issue-415 114 22 from from ADP issue-415 114 23 taxation taxation NOUN issue-415 114 24 . . PUNCT issue-415 115 1 the the DET issue-415 115 2 controlling controlling NOUN issue-415 115 3 and and CCONJ issue-415 115 4 monitoring monitor VERB issue-415 115 5 system system NOUN issue-415 115 6 for for ADP issue-415 115 7 vat vat NOUN issue-415 115 8 payers payer NOUN issue-415 115 9 ’ ' PUNCT issue-415 115 10 activity activity NOUN issue-415 115 11 is be AUX issue-415 115 12 based base VERB issue-415 115 13 on on ADP issue-415 115 14 the the DET issue-415 115 15 mechanism mechanism NOUN issue-415 115 16 of of ADP issue-415 115 17 voluntary voluntary ADJ issue-415 115 18 registration registration NOUN issue-415 115 19 . . PUNCT issue-415 116 1 all all DET issue-415 116 2 payers payer NOUN issue-415 116 3 , , PUNCT issue-415 116 4 who who PRON issue-415 116 5 have have AUX issue-415 116 6 completed complete VERB issue-415 116 7 at at ADP issue-415 116 8 least least ADV issue-415 116 9 one one NUM issue-415 116 10 business business NOUN issue-415 116 11 transaction transaction NOUN issue-415 116 12 in in ADP issue-415 116 13 excess excess NOUN issue-415 116 14 of of ADP issue-415 116 15 5,500 5,500 NUM issue-415 116 16 pounds pound NOUN issue-415 116 17 , , PUNCT issue-415 116 18 are be AUX issue-415 116 19 subject subject ADJ issue-415 116 20 to to ADP issue-415 116 21 registration registration NOUN issue-415 116 22 . . PUNCT issue-415 117 1 the the DET issue-415 117 2 tax tax NOUN issue-415 117 3 authority authority NOUN issue-415 117 4 assigns assign VERB issue-415 117 5 a a DET issue-415 117 6 taxpayer taxpayer NOUN issue-415 117 7 a a DET issue-415 117 8 registration registration NOUN issue-415 117 9 number number NOUN issue-415 117 10 ( ( PUNCT issue-415 117 11 andrushchenko andrushchenko NOUN issue-415 117 12 , , PUNCT issue-415 117 13 2004 2004 NUM issue-415 117 14 ; ; PUNCT issue-415 117 15 proskura proskura NOUN issue-415 117 16 , , PUNCT issue-415 117 17 2012 2012 NUM issue-415 117 18 ) ) PUNCT issue-415 117 19 . . PUNCT issue-415 118 1 the the DET issue-415 118 2 treasury treasury PROPN issue-415 118 3 , , PUNCT issue-415 118 4 which which PRON issue-415 118 5 is be AUX issue-415 118 6 constitutional constitutional ADJ issue-415 118 7 and and CCONJ issue-415 118 8 has have VERB issue-415 118 9 the the DET issue-415 118 10 status status NOUN issue-415 118 11 of of ADP issue-415 118 12 the the DET issue-415 118 13 main main ADJ issue-415 118 14 ministry ministry NOUN issue-415 118 15 , , PUNCT issue-415 118 16 conducts conduct VERB issue-415 118 17 the the DET issue-415 118 18 administration administration NOUN issue-415 118 19 of of ADP issue-415 118 20 vat vat NOUN issue-415 118 21 and and CCONJ issue-415 118 22 other other ADJ issue-415 118 23 taxes taxis NOUN issue-415 118 24 in in ADP issue-415 118 25 the the DET issue-415 118 26 uk uk PROPN issue-415 118 27 . . PROPN issue-415 118 28 practical practical ADJ issue-415 118 29 administration administration NOUN issue-415 118 30 is be AUX issue-415 118 31 carried carry VERB issue-415 118 32 out out ADP issue-415 118 33 by by ADP issue-415 118 34 two two NUM issue-415 118 35 structural structural ADJ issue-415 118 36 subdivisions subdivision NOUN issue-415 118 37 of of ADP issue-415 118 38 the the DET issue-415 118 39 treasury treasury NOUN issue-415 118 40 : : PUNCT issue-415 118 41 the the DET issue-415 118 42 internal internal ADJ issue-415 118 43 revenue revenue NOUN issue-415 118 44 service service NOUN issue-415 118 45 and and CCONJ issue-415 118 46 hm hm INTJ issue-415 118 47 customs custom NOUN issue-415 118 48 and and CCONJ issue-415 118 49 excise excise NOUN issue-415 118 50 . . PUNCT issue-415 119 1 it it PRON issue-415 119 2 should should AUX issue-415 119 3 be be AUX issue-415 119 4 noted note VERB issue-415 119 5 that that SCONJ issue-415 119 6 in in ADP issue-415 119 7 the the DET issue-415 119 8 uk uk PROPN issue-415 119 9 , , PUNCT issue-415 119 10 tax tax NOUN issue-415 119 11 authorities authority NOUN issue-415 119 12 carefully carefully ADV issue-415 119 13 monitor monitor VERB issue-415 119 14 transactions transaction NOUN issue-415 119 15 of of ADP issue-415 119 16 only only ADV issue-415 119 17 15 15 NUM issue-415 119 18 % % NOUN issue-415 119 19 of of ADP issue-415 119 20 taxpayers taxpayer NOUN issue-415 119 21 who who PRON issue-415 119 22 provide provide VERB issue-415 119 23 up up ADP issue-415 119 24 to to PART issue-415 119 25 70 70 NUM issue-415 119 26 % % NOUN issue-415 119 27 of of ADP issue-415 119 28 tax tax NOUN issue-415 119 29 revenues revenue NOUN issue-415 119 30 . . PUNCT issue-415 120 1 therefore therefore ADV issue-415 120 2 , , PUNCT issue-415 120 3 the the DET issue-415 120 4 cost cost NOUN issue-415 120 5 of of ADP issue-415 120 6 controlling control VERB issue-415 120 7 and and CCONJ issue-415 120 8 monitoring monitoring NOUN issue-415 120 9 of of ADP issue-415 120 10 their their PRON issue-415 120 11 activities activity NOUN issue-415 120 12 can can AUX issue-415 120 13 be be AUX issue-415 120 14 lowered lower VERB issue-415 120 15 and and CCONJ issue-415 120 16 more more ADJ issue-415 120 17 attention attention NOUN issue-415 120 18 can can AUX issue-415 120 19 be be AUX issue-415 120 20 paid pay VERB issue-415 120 21 to to ADP issue-415 120 22 those those PRON issue-415 120 23 who who PRON issue-415 120 24 provide provide VERB issue-415 120 25 the the DET issue-415 120 26 highest high ADJ issue-415 120 27 income income NOUN issue-415 120 28 . . PUNCT issue-415 121 1 at at ADP issue-415 121 2 the the DET issue-415 121 3 same same ADJ issue-415 121 4 time time NOUN issue-415 121 5 , , PUNCT issue-415 121 6 control control NOUN issue-415 121 7 over over ADP issue-415 121 8 the the DET issue-415 121 9 activities activity NOUN issue-415 121 10 of of ADP issue-415 121 11 other other ADJ issue-415 121 12 payers payer NOUN issue-415 121 13 is be AUX issue-415 121 14 based base VERB issue-415 121 15 on on ADP issue-415 121 16 a a DET issue-415 121 17 risk risk NOUN issue-415 121 18 - - PUNCT issue-415 121 19 oriented orient VERB issue-415 121 20 system system NOUN issue-415 121 21 , , PUNCT issue-415 121 22 which which PRON issue-415 121 23 involves involve VERB issue-415 121 24 conducting conduct VERB issue-415 121 25 regular regular ADJ issue-415 121 26 routine routine ADJ issue-415 121 27 inspections inspection NOUN issue-415 121 28 according accord VERB issue-415 121 29 to to ADP issue-415 121 30 the the DET issue-415 121 31 standard standard ADJ issue-415 121 32 procedure procedure NOUN issue-415 121 33 ( ( PUNCT issue-415 121 34 popova popova NOUN issue-415 121 35 , , PUNCT issue-415 121 36 2011 2011 NUM issue-415 121 37 ; ; PUNCT issue-415 121 38 proskura proskura NOUN issue-415 121 39 , , PUNCT issue-415 121 40 2012 2012 NUM issue-415 121 41 ) ) PUNCT issue-415 121 42 . . PUNCT issue-415 122 1 in in ADP issue-415 122 2 germany germany PROPN issue-415 122 3 , , PUNCT issue-415 122 4 the the DET issue-415 122 5 vat vat NOUN issue-415 122 6 administration administration NOUN issue-415 122 7 mechanism mechanism NOUN issue-415 122 8 has have VERB issue-415 122 9 specificities specificity NOUN issue-415 122 10 . . PUNCT issue-415 123 1 in in ADP issue-415 123 2 this this DET issue-415 123 3 country country NOUN issue-415 123 4 , , PUNCT issue-415 123 5 there there PRON issue-415 123 6 is be VERB issue-415 123 7 a a DET issue-415 123 8 standard standard ADJ issue-415 123 9 vat vat NOUN issue-415 123 10 rate rate NOUN issue-415 123 11 ( ( PUNCT issue-415 123 12 16 16 NUM issue-415 123 13 % % NOUN issue-415 123 14 ) ) PUNCT issue-415 123 15 and and CCONJ issue-415 123 16 a a DET issue-415 123 17 reduced reduced ADJ issue-415 123 18 rate rate NOUN issue-415 123 19 ( ( PUNCT issue-415 123 20 7 7 NUM issue-415 123 21 % % NOUN issue-415 123 22 ) ) PUNCT issue-415 123 23 , , PUNCT issue-415 123 24 which which PRON issue-415 123 25 deals deal VERB issue-415 123 26 with with ADP issue-415 123 27 food food NOUN issue-415 123 28 products product NOUN issue-415 123 29 ( ( PUNCT issue-415 123 30 except except SCONJ issue-415 123 31 drinks drink NOUN issue-415 123 32 ) ) PUNCT issue-415 123 33 , , PUNCT issue-415 123 34 print print NOUN issue-415 123 35 publications publication NOUN issue-415 123 36 , , PUNCT issue-415 123 37 hotel hotel NOUN issue-415 123 38 services service NOUN issue-415 123 39 , , PUNCT issue-415 123 40 public public ADJ issue-415 123 41 catering catering NOUN issue-415 123 42 establishments establishment NOUN issue-415 123 43 and and CCONJ issue-415 123 44 public public ADJ issue-415 123 45 transport transport NOUN issue-415 123 46 . . PUNCT issue-415 124 1 there there PRON issue-415 124 2 is be VERB issue-415 124 3 a a DET issue-415 124 4 well well ADV issue-415 124 5 - - PUNCT issue-415 124 6 developed develop VERB issue-415 124 7 system system NOUN issue-415 124 8 of of ADP issue-415 124 9 local local ADJ issue-415 124 10 taxation taxation NOUN issue-415 124 11 . . PUNCT issue-415 125 1 a a DET issue-415 125 2 key key ADJ issue-415 125 3 aspect aspect NOUN issue-415 125 4 of of ADP issue-415 125 5 the the DET issue-415 125 6 german german ADJ issue-415 125 7 model model NOUN issue-415 125 8 of of ADP issue-415 125 9 administration administration NOUN issue-415 125 10 , , PUNCT issue-415 125 11 not not PART issue-415 125 12 only only ADV issue-415 125 13 vat vat NOUN issue-415 125 14 , , PUNCT issue-415 125 15 but but CCONJ issue-415 125 16 all all DET issue-415 125 17 other other ADJ issue-415 125 18 statutory statutory ADJ issue-415 125 19 mandatory mandatory ADJ issue-415 125 20 payments payment NOUN issue-415 125 21 and and CCONJ issue-415 125 22 fees fee NOUN issue-415 125 23 , , PUNCT issue-415 125 24 is be AUX issue-415 125 25 rather rather ADV issue-415 125 26 high high ADJ issue-415 125 27 and and CCONJ issue-415 125 28 severe severe ADJ issue-415 125 29 baltic baltic ADJ issue-415 125 30 journal journal NOUN issue-415 125 31 of of ADP issue-415 125 32 economic economic ADJ issue-415 125 33 studies study NOUN issue-415 125 34 305 305 NUM issue-415 125 35 vol vol NOUN issue-415 125 36 . . PROPN issue-415 126 1 4 4 NUM issue-415 126 2 , , PUNCT issue-415 126 3 no no INTJ issue-415 126 4 . . NOUN issue-415 126 5 2 2 NUM issue-415 126 6 , , PUNCT issue-415 126 7 2018 2018 NUM issue-415 126 8 financial financial ADJ issue-415 126 9 penalties penalty NOUN issue-415 126 10 for for ADP issue-415 126 11 tax tax NOUN issue-415 126 12 offenses offense NOUN issue-415 126 13 , , PUNCT issue-415 126 14 which which PRON issue-415 126 15 , , PUNCT issue-415 126 16 in in ADP issue-415 126 17 turn turn NOUN issue-415 126 18 , , PUNCT issue-415 126 19 stimulates stimulate VERB issue-415 126 20 the the DET issue-415 126 21 vast vast ADJ issue-415 126 22 majority majority NOUN issue-415 126 23 of of ADP issue-415 126 24 taxpayers taxpayer NOUN issue-415 126 25 to to PART issue-415 126 26 pay pay VERB issue-415 126 27 taxes taxis NOUN issue-415 126 28 voluntarily voluntarily ADV issue-415 126 29 in in ADP issue-415 126 30 due due ADJ issue-415 126 31 time time NOUN issue-415 126 32 . . PUNCT issue-415 127 1 it it PRON issue-415 127 2 is be AUX issue-415 127 3 also also ADV issue-415 127 4 important important ADJ issue-415 127 5 to to PART issue-415 127 6 note note VERB issue-415 127 7 that that SCONJ issue-415 127 8 there there PRON issue-415 127 9 is be VERB issue-415 127 10 no no DET issue-415 127 11 single single ADJ issue-415 127 12 tax tax NOUN issue-415 127 13 administration administration NOUN issue-415 127 14 in in ADP issue-415 127 15 germany germany PROPN issue-415 127 16 , , PUNCT issue-415 127 17 and and CCONJ issue-415 127 18 tax tax NOUN issue-415 127 19 collection collection NOUN issue-415 127 20 and and CCONJ issue-415 127 21 tax tax NOUN issue-415 127 22 control control NOUN issue-415 127 23 functions function NOUN issue-415 127 24 are be AUX issue-415 127 25 assigned assign VERB issue-415 127 26 to to ADP issue-415 127 27 various various ADJ issue-415 127 28 structural structural ADJ issue-415 127 29 subdivisions subdivision NOUN issue-415 127 30 of of ADP issue-415 127 31 the the DET issue-415 127 32 federal federal PROPN issue-415 127 33 ministry ministry PROPN issue-415 127 34 of of ADP issue-415 127 35 finance finance PROPN issue-415 127 36 and and CCONJ issue-415 127 37 the the DET issue-415 127 38 ministry ministry PROPN issue-415 127 39 of of ADP issue-415 127 40 lands land NOUN issue-415 127 41 ( ( PUNCT issue-415 127 42 karlin karlin PROPN issue-415 127 43 , , PUNCT issue-415 127 44 2004 2004 NUM issue-415 127 45 ; ; PUNCT issue-415 127 46 proskura proskura NOUN issue-415 127 47 , , PUNCT issue-415 127 48 2012 2012 NUM issue-415 127 49 ) ) PUNCT issue-415 127 50 . . PUNCT issue-415 128 1 bulgarian bulgarian ADJ issue-415 128 2 foreign foreign ADJ issue-415 128 3 experience experience NOUN issue-415 128 4 in in ADP issue-415 128 5 the the DET issue-415 128 6 vat vat NOUN issue-415 128 7 administration administration NOUN issue-415 128 8 is be AUX issue-415 128 9 noteworthy noteworthy ADJ issue-415 128 10 . . PUNCT issue-415 129 1 in in ADP issue-415 129 2 particular particular ADJ issue-415 129 3 , , PUNCT issue-415 129 4 it it PRON issue-415 129 5 is be AUX issue-415 129 6 the the DET issue-415 129 7 first first ADJ issue-415 129 8 country country NOUN issue-415 129 9 to to PART issue-415 129 10 implement implement VERB issue-415 129 11 the the DET issue-415 129 12 idea idea NOUN issue-415 129 13 of of ADP issue-415 129 14 creating create VERB issue-415 129 15 special special ADJ issue-415 129 16 vat vat NOUN issue-415 129 17 accounts account NOUN issue-415 129 18 . . PUNCT issue-415 130 1 for for ADP issue-415 130 2 such such ADJ issue-415 130 3 accounts account NOUN issue-415 130 4 , , PUNCT issue-415 130 5 there there PRON issue-415 130 6 is be VERB issue-415 130 7 a a DET issue-415 130 8 special special ADJ issue-415 130 9 regime regime NOUN issue-415 130 10 of of ADP issue-415 130 11 use use NOUN issue-415 130 12 : : PUNCT issue-415 130 13 cash cash NOUN issue-415 130 14 is be AUX issue-415 130 15 credited credit VERB issue-415 130 16 and and CCONJ issue-415 130 17 written write VERB issue-415 130 18 off off ADP issue-415 130 19 only only ADV issue-415 130 20 for for ADP issue-415 130 21 vat vat NOUN issue-415 130 22 transactions transaction NOUN issue-415 130 23 or or CCONJ issue-415 130 24 payments payment NOUN issue-415 130 25 to to ADP issue-415 130 26 other other ADJ issue-415 130 27 taxpayers taxpayer NOUN issue-415 130 28 ( ( PUNCT issue-415 130 29 yarosh yarosh PROPN issue-415 130 30 , , PUNCT issue-415 130 31 n.d n.d PROPN issue-415 130 32 . . PROPN issue-415 130 33 ) ) PUNCT issue-415 130 34 . . PUNCT issue-415 131 1 such such DET issue-415 131 2 an an DET issue-415 131 3 approach approach NOUN issue-415 131 4 significantly significantly ADV issue-415 131 5 reduces reduce VERB issue-415 131 6 the the DET issue-415 131 7 corruption corruption NOUN issue-415 131 8 component component NOUN issue-415 131 9 in in ADP issue-415 131 10 charging charge VERB issue-415 131 11 vat vat NOUN issue-415 131 12 , , PUNCT issue-415 131 13 and and CCONJ issue-415 131 14 increases increase VERB issue-415 131 15 the the DET issue-415 131 16 budget budget NOUN issue-415 131 17 - - PUNCT issue-415 131 18 forming form VERB issue-415 131 19 aspect aspect NOUN issue-415 131 20 of of ADP issue-415 131 21 this this DET issue-415 131 22 tax tax NOUN issue-415 131 23 . . PUNCT issue-415 132 1 therefore therefore ADV issue-415 132 2 , , PUNCT issue-415 132 3 based base VERB issue-415 132 4 on on ADP issue-415 132 5 the the DET issue-415 132 6 experience experience NOUN issue-415 132 7 of of ADP issue-415 132 8 many many ADJ issue-415 132 9 european european ADJ issue-415 132 10 countries country NOUN issue-415 132 11 where where SCONJ issue-415 132 12 vat vat NOUN issue-415 132 13 is be AUX issue-415 132 14 used use VERB issue-415 132 15 as as ADP issue-415 132 16 one one NUM issue-415 132 17 of of ADP issue-415 132 18 the the DET issue-415 132 19 key key ADJ issue-415 132 20 budget budget NOUN issue-415 132 21 supplementing supplement VERB issue-415 132 22 instruments instrument NOUN issue-415 132 23 , , PUNCT issue-415 132 24 its its PRON issue-415 132 25 administration administration NOUN issue-415 132 26 , , PUNCT issue-415 132 27 regardless regardless ADV issue-415 132 28 of of ADP issue-415 132 29 the the DET issue-415 132 30 type type NOUN issue-415 132 31 of of ADP issue-415 132 32 tax tax NOUN issue-415 132 33 system system NOUN issue-415 132 34 of of ADP issue-415 132 35 a a DET issue-415 132 36 particular particular ADJ issue-415 132 37 state state NOUN issue-415 132 38 , , PUNCT issue-415 132 39 develops develop VERB issue-415 132 40 constantly constantly ADV issue-415 132 41 towards towards ADP issue-415 132 42 increasing increase VERB issue-415 132 43 the the DET issue-415 132 44 efficiency efficiency NOUN issue-415 132 45 of of ADP issue-415 132 46 vat vat NOUN issue-415 132 47 collection collection NOUN issue-415 132 48 , , PUNCT issue-415 132 49 and and CCONJ issue-415 132 50 is be AUX issue-415 132 51 open open ADJ issue-415 132 52 for for ADP issue-415 132 53 introduction introduction NOUN issue-415 132 54 of of ADP issue-415 132 55 innovative innovative ADJ issue-415 132 56 technologies technology NOUN issue-415 132 57 . . PUNCT issue-415 133 1 however however ADV issue-415 133 2 , , PUNCT issue-415 133 3 the the DET issue-415 133 4 value value NOUN issue-415 133 5 added add VERB issue-415 133 6 tax tax NOUN issue-415 133 7 is be AUX issue-415 133 8 known know VERB issue-415 133 9 not not PART issue-415 133 10 only only ADV issue-415 133 11 in in ADP issue-415 133 12 european european ADJ issue-415 133 13 countries country NOUN issue-415 133 14 . . PUNCT issue-415 134 1 it it PRON issue-415 134 2 is be AUX issue-415 134 3 actively actively ADV issue-415 134 4 used use VERB issue-415 134 5 in in ADP issue-415 134 6 many many ADJ issue-415 134 7 other other ADJ issue-415 134 8 countries country NOUN issue-415 134 9 , , PUNCT issue-415 134 10 whose whose DET issue-415 134 11 experience experience NOUN issue-415 134 12 in in ADP issue-415 134 13 administering administer VERB issue-415 134 14 this this DET issue-415 134 15 tax tax NOUN issue-415 134 16 should should AUX issue-415 134 17 also also ADV issue-415 134 18 be be AUX issue-415 134 19 considered consider VERB issue-415 134 20 . . PUNCT issue-415 135 1 for for ADP issue-415 135 2 example example NOUN issue-415 135 3 , , PUNCT issue-415 135 4 in in ADP issue-415 135 5 japan japan PROPN issue-415 135 6 from from ADP issue-415 135 7 april april PROPN issue-415 135 8 1 1 NUM issue-415 135 9 , , PUNCT issue-415 135 10 1989 1989 NUM issue-415 135 11 , , PUNCT issue-415 135 12 along along ADP issue-415 135 13 with with ADP issue-415 135 14 the the DET issue-415 135 15 introduction introduction NOUN issue-415 135 16 of of ADP issue-415 135 17 a a DET issue-415 135 18 new new ADJ issue-415 135 19 tax tax NOUN issue-415 135 20 system system NOUN issue-415 135 21 a a DET issue-415 135 22 new new NOUN issue-415 135 23 for for ADP issue-415 135 24 japan japan PROPN issue-415 135 25 tax tax PROPN issue-415 135 26 , , PUNCT issue-415 135 27 a a DET issue-415 135 28 tax tax NOUN issue-415 135 29 on on ADP issue-415 135 30 consumption consumption NOUN issue-415 135 31 , , PUNCT issue-415 135 32 was be AUX issue-415 135 33 introduced introduce VERB issue-415 135 34 . . PUNCT issue-415 136 1 this this DET issue-415 136 2 tax tax NOUN issue-415 136 3 is be AUX issue-415 136 4 levied levy VERB issue-415 136 5 on on ADP issue-415 136 6 all all DET issue-415 136 7 transactions transaction NOUN issue-415 136 8 in in ADP issue-415 136 9 the the DET issue-415 136 10 sale sale NOUN issue-415 136 11 of of ADP issue-415 136 12 goods good NOUN issue-415 136 13 and and CCONJ issue-415 136 14 services service NOUN issue-415 136 15 , , PUNCT issue-415 136 16 except except SCONJ issue-415 136 17 cases case NOUN issue-415 136 18 specified specify VERB issue-415 136 19 in in ADP issue-415 136 20 the the DET issue-415 136 21 legislation legislation NOUN issue-415 136 22 . . PUNCT issue-415 137 1 the the DET issue-415 137 2 tax tax NOUN issue-415 137 3 is be AUX issue-415 137 4 paid pay VERB issue-415 137 5 at at ADP issue-415 137 6 different different ADJ issue-415 137 7 stages stage NOUN issue-415 137 8 of of ADP issue-415 137 9 production production NOUN issue-415 137 10 and and CCONJ issue-415 137 11 sales sale NOUN issue-415 137 12 of of ADP issue-415 137 13 goods good NOUN issue-415 137 14 , , PUNCT issue-415 137 15 but but CCONJ issue-415 137 16 only only ADV issue-415 137 17 the the DET issue-415 137 18 added add VERB issue-415 137 19 value value NOUN issue-415 137 20 is be AUX issue-415 137 21 taxed tax VERB issue-415 137 22 . . PUNCT issue-415 138 1 that that PRON issue-415 138 2 is be AUX issue-415 138 3 , , PUNCT issue-415 138 4 in in ADP issue-415 138 5 essence essence NOUN issue-415 138 6 , , PUNCT issue-415 138 7 it it PRON issue-415 138 8 is be AUX issue-415 138 9 a a DET issue-415 138 10 value value NOUN issue-415 138 11 added add VERB issue-415 138 12 tax tax NOUN issue-415 138 13 ( ( PUNCT issue-415 138 14 azarov azarov PROPN issue-415 138 15 , , PUNCT issue-415 138 16 et et PROPN issue-415 138 17 al al PROPN issue-415 138 18 . . PROPN issue-415 138 19 , , PUNCT issue-415 138 20 2004 2004 NUM issue-415 138 21 ) ) PUNCT issue-415 138 22 . . PUNCT issue-415 139 1 it it PRON issue-415 139 2 should should AUX issue-415 139 3 be be AUX issue-415 139 4 noted note VERB issue-415 139 5 that that SCONJ issue-415 139 6 in in ADP issue-415 139 7 japan japan PROPN issue-415 139 8 , , PUNCT issue-415 139 9 vat vat NOUN issue-415 139 10 is be AUX issue-415 139 11 calculated calculate VERB issue-415 139 12 using use VERB issue-415 139 13 the the DET issue-415 139 14 balance balance NOUN issue-415 139 15 sheet sheet NOUN issue-415 139 16 method method NOUN issue-415 139 17 , , PUNCT issue-415 139 18 an an DET issue-415 139 19 alternative alternative NOUN issue-415 139 20 to to ADP issue-415 139 21 the the DET issue-415 139 22 commonly commonly ADV issue-415 139 23 used use VERB issue-415 139 24 credit credit NOUN issue-415 139 25 method method NOUN issue-415 139 26 . . PUNCT issue-415 140 1 the the DET issue-415 140 2 balance balance NOUN issue-415 140 3 sheet sheet NOUN issue-415 140 4 method method NOUN issue-415 140 5 is be AUX issue-415 140 6 based base VERB issue-415 140 7 on on ADP issue-415 140 8 the the DET issue-415 140 9 calculation calculation NOUN issue-415 140 10 of of ADP issue-415 140 11 the the DET issue-415 140 12 value value NOUN issue-415 140 13 added add VERB issue-415 140 14 ( ( PUNCT issue-415 140 15 wage wage NOUN issue-415 140 16 costs cost NOUN issue-415 140 17 , , PUNCT issue-415 140 18 tax tax NOUN issue-415 140 19 payments payment NOUN issue-415 140 20 , , PUNCT issue-415 140 21 depreciation depreciation NOUN issue-415 140 22 , , PUNCT issue-415 140 23 planned planned ADJ issue-415 140 24 profit profit NOUN issue-415 140 25 ) ) PUNCT issue-415 140 26 and and CCONJ issue-415 140 27 the the DET issue-415 140 28 application application NOUN issue-415 140 29 of of ADP issue-415 140 30 a a DET issue-415 140 31 certain certain ADJ issue-415 140 32 tax tax NOUN issue-415 140 33 rate rate NOUN issue-415 140 34 to to ADP issue-415 140 35 it it PRON issue-415 140 36 ( ( PUNCT issue-415 140 37 pasichnyk pasichnyk ADV issue-415 140 38 , , PUNCT issue-415 140 39 2015 2015 NUM issue-415 140 40 ) ) PUNCT issue-415 140 41 . . PUNCT issue-415 141 1 it it PRON issue-415 141 2 should should AUX issue-415 141 3 be be AUX issue-415 141 4 emphasized emphasize VERB issue-415 141 5 that that SCONJ issue-415 141 6 in in ADP issue-415 141 7 japan japan PROPN issue-415 141 8 the the DET issue-415 141 9 mechanism mechanism NOUN issue-415 141 10 of of ADP issue-415 141 11 tax tax NOUN issue-415 141 12 administration administration NOUN issue-415 141 13 and and CCONJ issue-415 141 14 vat vat NOUN issue-415 141 15 in in ADP issue-415 141 16 particular particular ADJ issue-415 141 17 differs differ VERB issue-415 141 18 greatly greatly ADV issue-415 141 19 from from ADP issue-415 141 20 its its PRON issue-415 141 21 european european ADJ issue-415 141 22 analogue analogue NOUN issue-415 141 23 . . PUNCT issue-415 142 1 this this PRON issue-415 142 2 , , PUNCT issue-415 142 3 above above ADP issue-415 142 4 all all PRON issue-415 142 5 , , PUNCT issue-415 142 6 is be AUX issue-415 142 7 due due ADJ issue-415 142 8 to to ADP issue-415 142 9 the the DET issue-415 142 10 peculiarities peculiarity NOUN issue-415 142 11 of of ADP issue-415 142 12 the the DET issue-415 142 13 tax tax NOUN issue-415 142 14 system system NOUN issue-415 142 15 of of ADP issue-415 142 16 this this DET issue-415 142 17 country country NOUN issue-415 142 18 . . PUNCT issue-415 143 1 thus thus ADV issue-415 143 2 , , PUNCT issue-415 143 3 the the DET issue-415 143 4 japanese japanese ADJ issue-415 143 5 tax tax NOUN issue-415 143 6 system system NOUN issue-415 143 7 is be AUX issue-415 143 8 oriented orient VERB issue-415 143 9 on on ADP issue-415 143 10 the the DET issue-415 143 11 specific specific ADJ issue-415 143 12 characteristics characteristic NOUN issue-415 143 13 of of ADP issue-415 143 14 the the DET issue-415 143 15 local local ADJ issue-415 143 16 population population NOUN issue-415 143 17 . . PUNCT issue-415 144 1 the the DET issue-415 144 2 country country NOUN issue-415 144 3 has have AUX issue-415 144 4 traditionally traditionally ADV issue-415 144 5 highly highly ADV issue-415 144 6 developed develop VERB issue-415 144 7 legal legal ADJ issue-415 144 8 consciousness consciousness NOUN issue-415 144 9 and and CCONJ issue-415 144 10 law law NOUN issue-415 144 11 - - PUNCT issue-415 144 12 abidingness abidingness NOUN issue-415 144 13 , , PUNCT issue-415 144 14 and and CCONJ issue-415 144 15 the the DET issue-415 144 16 vast vast ADJ issue-415 144 17 majority majority NOUN issue-415 144 18 of of ADP issue-415 144 19 citizens citizen NOUN issue-415 144 20 are be AUX issue-415 144 21 simply simply ADV issue-415 144 22 not not PART issue-415 144 23 in in ADP issue-415 144 24 a a DET issue-415 144 25 position position NOUN issue-415 144 26 to to PART issue-415 144 27 violate violate VERB issue-415 144 28 the the DET issue-415 144 29 law law NOUN issue-415 144 30 . . PUNCT issue-415 145 1 the the DET issue-415 145 2 strength strength NOUN issue-415 145 3 of of ADP issue-415 145 4 this this DET issue-415 145 5 system system NOUN issue-415 145 6 is be AUX issue-415 145 7 not not PART issue-415 145 8 in in ADP issue-415 145 9 severity severity NOUN issue-415 145 10 of of ADP issue-415 145 11 punishment punishment NOUN issue-415 145 12 , , PUNCT issue-415 145 13 but but CCONJ issue-415 145 14 in in ADP issue-415 145 15 the the DET issue-415 145 16 existing exist VERB issue-415 145 17 system system NOUN issue-415 145 18 of of ADP issue-415 145 19 control control NOUN issue-415 145 20 over over ADP issue-415 145 21 payers payer NOUN issue-415 145 22 , , PUNCT issue-415 145 23 which which PRON issue-415 145 24 makes make VERB issue-415 145 25 it it PRON issue-415 145 26 practically practically ADV issue-415 145 27 impossible impossible ADJ issue-415 145 28 to to PART issue-415 145 29 evade evade VERB issue-415 145 30 the the DET issue-415 145 31 completion completion NOUN issue-415 145 32 of of ADP issue-415 145 33 the the DET issue-415 145 34 declaration declaration NOUN issue-415 145 35 . . PUNCT issue-415 146 1 of of ADP issue-415 146 2 course course NOUN issue-415 146 3 , , PUNCT issue-415 146 4 there there PRON issue-415 146 5 are be VERB issue-415 146 6 those those PRON issue-415 146 7 who who PRON issue-415 146 8 evade evade VERB issue-415 146 9 taxes taxis NOUN issue-415 146 10 . . PUNCT issue-415 147 1 however however ADV issue-415 147 2 , , PUNCT issue-415 147 3 according accord VERB issue-415 147 4 to to ADP issue-415 147 5 the the DET issue-415 147 6 law law NOUN issue-415 147 7 on on ADP issue-415 147 8 the the DET issue-415 147 9 state state NOUN issue-415 147 10 control control NOUN issue-415 147 11 over over ADP issue-415 147 12 tax tax NOUN issue-415 147 13 violations violation NOUN issue-415 147 14 , , PUNCT issue-415 147 15 they they PRON issue-415 147 16 can can AUX issue-415 147 17 be be AUX issue-415 147 18 subject subject ADJ issue-415 147 19 to to ADP issue-415 147 20 various various ADJ issue-415 147 21 sanctions sanction NOUN issue-415 147 22 , , PUNCT issue-415 147 23 from from ADP issue-415 147 24 fines fine NOUN issue-415 147 25 to to ADP issue-415 147 26 criminal criminal ADJ issue-415 147 27 prosecutions prosecution NOUN issue-415 147 28 . . PUNCT issue-415 148 1 japanese japanese ADJ issue-415 148 2 tax tax NOUN issue-415 148 3 police police NOUN issue-415 148 4 works work VERB issue-415 148 5 rigidly rigidly ADV issue-415 148 6 , , PUNCT issue-415 148 7 consistently consistently ADV issue-415 148 8 and and CCONJ issue-415 148 9 fundamentally fundamentally ADV issue-415 148 10 , , PUNCT issue-415 148 11 regardless regardless ADV issue-415 148 12 of of ADP issue-415 148 13 individuals individual NOUN issue-415 148 14 and and CCONJ issue-415 148 15 positions position NOUN issue-415 148 16 ( ( PUNCT issue-415 148 17 world world NOUN issue-415 148 18 tax tax NOUN issue-415 148 19 experience experience NOUN issue-415 148 20 , , PUNCT issue-415 148 21 n.d n.d PROPN issue-415 148 22 . . PROPN issue-415 148 23 ) ) PUNCT issue-415 148 24 . . PUNCT issue-415 149 1 in in ADP issue-415 149 2 addition addition NOUN issue-415 149 3 to to ADP issue-415 149 4 a a DET issue-415 149 5 rigid rigid ADJ issue-415 149 6 fiscal fiscal ADJ issue-415 149 7 policy policy NOUN issue-415 149 8 , , PUNCT issue-415 149 9 the the DET issue-415 149 10 key key NOUN issue-415 149 11 to to ADP issue-415 149 12 the the DET issue-415 149 13 effective effective ADJ issue-415 149 14 administration administration NOUN issue-415 149 15 of of ADP issue-415 149 16 vat vat NOUN issue-415 149 17 in in ADP issue-415 149 18 japan japan PROPN issue-415 149 19 is be AUX issue-415 149 20 the the DET issue-415 149 21 high high ADJ issue-415 149 22 level level NOUN issue-415 149 23 of of ADP issue-415 149 24 centralization centralization NOUN issue-415 149 25 of of ADP issue-415 149 26 the the DET issue-415 149 27 tax tax NOUN issue-415 149 28 collection collection NOUN issue-415 149 29 . . PUNCT issue-415 150 1 in in ADP issue-415 150 2 particular particular ADJ issue-415 150 3 , , PUNCT issue-415 150 4 all all DET issue-415 150 5 state state NOUN issue-415 150 6 - - PUNCT issue-415 150 7 defined define VERB issue-415 150 8 mandatory mandatory ADJ issue-415 150 9 payments payment NOUN issue-415 150 10 and and CCONJ issue-415 150 11 fees fee NOUN issue-415 150 12 are be AUX issue-415 150 13 divided divide VERB issue-415 150 14 into into ADP issue-415 150 15 three three NUM issue-415 150 16 groups group NOUN issue-415 150 17 : : PUNCT issue-415 150 18 direct direct ADJ issue-415 150 19 income income NOUN issue-415 150 20 taxes taxis NOUN issue-415 150 21 , , PUNCT issue-415 150 22 direct direct ADJ issue-415 150 23 taxes taxis NOUN issue-415 150 24 on on ADP issue-415 150 25 property property NOUN issue-415 150 26 and and CCONJ issue-415 150 27 direct direct ADJ issue-415 150 28 and and CCONJ issue-415 150 29 indirect indirect ADJ issue-415 150 30 consumer consumer NOUN issue-415 150 31 taxes taxis NOUN issue-415 150 32 , , PUNCT issue-415 150 33 which which PRON issue-415 150 34 are be AUX issue-415 150 35 subject subject ADJ issue-415 150 36 to to ADP issue-415 150 37 vat vat NOUN issue-415 150 38 . . PUNCT issue-415 151 1 in in ADP issue-415 151 2 addition addition NOUN issue-415 151 3 , , PUNCT issue-415 151 4 all all PRON issue-415 151 5 of of ADP issue-415 151 6 them they PRON issue-415 151 7 are be AUX issue-415 151 8 sent send VERB issue-415 151 9 to to ADP issue-415 151 10 the the DET issue-415 151 11 state state NOUN issue-415 151 12 budget budget NOUN issue-415 151 13 , , PUNCT issue-415 151 14 and and CCONJ issue-415 151 15 a a DET issue-415 151 16 single single ADJ issue-415 151 17 centralized centralized ADJ issue-415 151 18 system system NOUN issue-415 151 19 of of ADP issue-415 151 20 tax tax NOUN issue-415 151 21 authorities authority NOUN issue-415 151 22 collect collect VERB issue-415 151 23 them they PRON issue-415 151 24 ( ( PUNCT issue-415 151 25 world world NOUN issue-415 151 26 tax tax NOUN issue-415 151 27 experience experience NOUN issue-415 151 28 , , PUNCT issue-415 151 29 n.d n.d PROPN issue-415 151 30 . . PROPN issue-415 151 31 ) ) PUNCT issue-415 151 32 . . PUNCT issue-415 152 1 the the DET issue-415 152 2 value value NOUN issue-415 152 3 added add VERB issue-415 152 4 tax tax NOUN issue-415 152 5 also also ADV issue-415 152 6 exists exist VERB issue-415 152 7 at at ADP issue-415 152 8 the the DET issue-415 152 9 federal federal ADJ issue-415 152 10 level level NOUN issue-415 152 11 in in ADP issue-415 152 12 canada canada PROPN issue-415 152 13 , , PUNCT issue-415 152 14 where where SCONJ issue-415 152 15 it it PRON issue-415 152 16 has have VERB issue-415 152 17 a a DET issue-415 152 18 fiscal fiscal ADJ issue-415 152 19 value value NOUN issue-415 152 20 . . PUNCT issue-415 153 1 the the DET issue-415 153 2 peculiarities peculiarity NOUN issue-415 153 3 of of ADP issue-415 153 4 its its PRON issue-415 153 5 administration administration NOUN issue-415 153 6 are be AUX issue-415 153 7 connected connect VERB issue-415 153 8 , , PUNCT issue-415 153 9 first first ADV issue-415 153 10 of of ADP issue-415 153 11 all all PRON issue-415 153 12 , , PUNCT issue-415 153 13 with with ADP issue-415 153 14 the the DET issue-415 153 15 specifics specific NOUN issue-415 153 16 of of ADP issue-415 153 17 the the DET issue-415 153 18 tax tax NOUN issue-415 153 19 system system NOUN issue-415 153 20 of of ADP issue-415 153 21 the the DET issue-415 153 22 state state NOUN issue-415 153 23 . . PUNCT issue-415 154 1 thus thus ADV issue-415 154 2 , , PUNCT issue-415 154 3 the the DET issue-415 154 4 latter latter ADJ issue-415 154 5 is be AUX issue-415 154 6 based base VERB issue-415 154 7 on on ADP issue-415 154 8 the the DET issue-415 154 9 principle principle NOUN issue-415 154 10 of of ADP issue-415 154 11 tax tax NOUN issue-415 154 12 federalism federalism NOUN issue-415 154 13 , , PUNCT issue-415 154 14 which which PRON issue-415 154 15 implies imply VERB issue-415 154 16 the the DET issue-415 154 17 presence presence NOUN issue-415 154 18 of of ADP issue-415 154 19 significant significant ADJ issue-415 154 20 powers power NOUN issue-415 154 21 of of ADP issue-415 154 22 regional regional ADJ issue-415 154 23 and and CCONJ issue-415 154 24 local local ADJ issue-415 154 25 authorities authority NOUN issue-415 154 26 in in ADP issue-415 154 27 taxation taxation NOUN issue-415 154 28 ( ( PUNCT issue-415 154 29 tkachenko tkachenko PROPN issue-415 154 30 , , PUNCT issue-415 154 31 2004 2004 NUM issue-415 154 32 ) ) PUNCT issue-415 154 33 . . PUNCT issue-415 155 1 the the DET issue-415 155 2 administration administration NOUN issue-415 155 3 of of ADP issue-415 155 4 vat vat NOUN issue-415 155 5 and and CCONJ issue-415 155 6 all all DET issue-415 155 7 other other ADJ issue-415 155 8 taxes taxis NOUN issue-415 155 9 in in ADP issue-415 155 10 canada canada PROPN issue-415 155 11 is be AUX issue-415 155 12 carried carry VERB issue-415 155 13 out out ADP issue-415 155 14 by by ADP issue-415 155 15 the the DET issue-415 155 16 canadian canadian ADJ issue-415 155 17 customs custom NOUN issue-415 155 18 and and CCONJ issue-415 155 19 revenue revenue NOUN issue-415 155 20 agency agency NOUN issue-415 155 21 , , PUNCT issue-415 155 22 which which PRON issue-415 155 23 reports report VERB issue-415 155 24 to to ADP issue-415 155 25 the the DET issue-415 155 26 parliament parliament NOUN issue-415 155 27 through through ADP issue-415 155 28 the the DET issue-415 155 29 minister minister NOUN issue-415 155 30 for for ADP issue-415 155 31 national national ADJ issue-415 155 32 income income NOUN issue-415 155 33 . . PUNCT issue-415 156 1 this this DET issue-415 156 2 agency agency NOUN issue-415 156 3 also also ADV issue-415 156 4 administers administer VERB issue-415 156 5 most most ADJ issue-415 156 6 local local ADJ issue-415 156 7 taxes taxis NOUN issue-415 156 8 , , PUNCT issue-415 156 9 but but CCONJ issue-415 156 10 local local ADJ issue-415 156 11 authorities authority NOUN issue-415 156 12 make make VERB issue-415 156 13 a a DET issue-415 156 14 certain certain ADJ issue-415 156 15 fee fee NOUN issue-415 156 16 for for ADP issue-415 156 17 the the DET issue-415 156 18 service service NOUN issue-415 156 19 . . PUNCT issue-415 157 1 in in ADP issue-415 157 2 some some DET issue-415 157 3 provinces province NOUN issue-415 157 4 , , PUNCT issue-415 157 5 the the DET issue-415 157 6 administration administration NOUN issue-415 157 7 of of ADP issue-415 157 8 local local ADJ issue-415 157 9 taxes taxis NOUN issue-415 157 10 is be AUX issue-415 157 11 carried carry VERB issue-415 157 12 out out ADP issue-415 157 13 by by ADP issue-415 157 14 regional regional ADJ issue-415 157 15 authorities authority NOUN issue-415 157 16 ( ( PUNCT issue-415 157 17 the the DET issue-415 157 18 ministry ministry PROPN issue-415 157 19 of of ADP issue-415 157 20 income income NOUN issue-415 157 21 of of ADP issue-415 157 22 a a DET issue-415 157 23 certain certain ADJ issue-415 157 24 region region NOUN issue-415 157 25 ) ) PUNCT issue-415 157 26 . . PUNCT issue-415 158 1 tax tax NOUN issue-415 158 2 administration administration NOUN issue-415 158 3 fees fee NOUN issue-415 158 4 in in ADP issue-415 158 5 canada canada PROPN issue-415 158 6 make make VERB issue-415 158 7 up up ADP issue-415 158 8 about about ADV issue-415 158 9 1 1 NUM issue-415 158 10 % % NOUN issue-415 158 11 of of ADP issue-415 158 12 tax tax NOUN issue-415 158 13 collections collection NOUN issue-415 158 14 . . PUNCT issue-415 159 1 every every DET issue-415 159 2 year year NOUN issue-415 159 3 , , PUNCT issue-415 159 4 tax tax NOUN issue-415 159 5 authorities authority NOUN issue-415 159 6 check check VERB issue-415 159 7 on on ADP issue-415 159 8 - - PUNCT issue-415 159 9 site site NOUN issue-415 159 10 about about ADV issue-415 159 11 2 2 NUM issue-415 159 12 % % NOUN issue-415 159 13 of of ADP issue-415 159 14 taxpayers taxpayer NOUN issue-415 159 15 . . PUNCT issue-415 160 1 all all DET issue-415 160 2 payers payer NOUN issue-415 160 3 are be AUX issue-415 160 4 divided divide VERB issue-415 160 5 into into ADP issue-415 160 6 four four NUM issue-415 160 7 categories category NOUN issue-415 160 8 by by ADP issue-415 160 9 risk risk NOUN issue-415 160 10 of of ADP issue-415 160 11 committing commit VERB issue-415 160 12 an an DET issue-415 160 13 offense offense NOUN issue-415 160 14 . . PUNCT issue-415 161 1 most most ADV issue-415 161 2 often often ADV issue-415 161 3 , , PUNCT issue-415 161 4 payers payer NOUN issue-415 161 5 with with ADP issue-415 161 6 the the DET issue-415 161 7 highest high ADJ issue-415 161 8 levels level NOUN issue-415 161 9 of of ADP issue-415 161 10 risk risk NOUN issue-415 161 11 are be AUX issue-415 161 12 checked check VERB issue-415 161 13 ( ( PUNCT issue-415 161 14 proskura proskura NOUN issue-415 161 15 , , PUNCT issue-415 161 16 2012 2012 NUM issue-415 161 17 ) ) PUNCT issue-415 161 18 . . PUNCT issue-415 162 1 according accord VERB issue-415 162 2 to to ADP issue-415 162 3 k.p k.p PROPN issue-415 162 4 . . PROPN issue-415 162 5 proskura proskura PROPN issue-415 162 6 , , PUNCT issue-415 162 7 the the DET issue-415 162 8 high high ADJ issue-415 162 9 efficiency efficiency NOUN issue-415 162 10 of of ADP issue-415 162 11 the the DET issue-415 162 12 administration administration NOUN issue-415 162 13 of of ADP issue-415 162 14 vat vat NOUN issue-415 162 15 and and CCONJ issue-415 162 16 all all DET issue-415 162 17 other other ADJ issue-415 162 18 taxes taxis NOUN issue-415 162 19 in in ADP issue-415 162 20 canada canada PROPN issue-415 162 21 is be AUX issue-415 162 22 due due ADJ issue-415 162 23 to to ADP issue-415 162 24 a a DET issue-415 162 25 generally generally ADV issue-415 162 26 rational rational ADJ issue-415 162 27 and and CCONJ issue-415 162 28 flexible flexible ADJ issue-415 162 29 tax tax NOUN issue-415 162 30 policy policy NOUN issue-415 162 31 that that PRON issue-415 162 32 organically organically ADV issue-415 162 33 takes take VERB issue-415 162 34 into into ADP issue-415 162 35 account account NOUN issue-415 162 36 the the DET issue-415 162 37 interests interest NOUN issue-415 162 38 of of ADP issue-415 162 39 all all PRON issue-415 162 40 , , PUNCT issue-415 162 41 the the DET issue-415 162 42 state state NOUN issue-415 162 43 and and CCONJ issue-415 162 44 territories territory NOUN issue-415 162 45 and and CCONJ issue-415 162 46 taxpayers taxpayer NOUN issue-415 162 47 ( ( PUNCT issue-415 162 48 proskura proskura NOUN issue-415 162 49 , , PUNCT issue-415 162 50 2012 2012 NUM issue-415 162 51 ) ) PUNCT issue-415 162 52 . . PUNCT issue-415 163 1 a a DET issue-415 163 2 large large ADJ issue-415 163 3 number number NOUN issue-415 163 4 of of ADP issue-415 163 5 specific specific ADJ issue-415 163 6 features feature NOUN issue-415 163 7 has have VERB issue-415 163 8 the the DET issue-415 163 9 administration administration NOUN issue-415 163 10 of of ADP issue-415 163 11 vat vat NOUN issue-415 163 12 in in ADP issue-415 163 13 israel israel PROPN issue-415 163 14 . . PUNCT issue-415 164 1 along along ADP issue-415 164 2 with with ADP issue-415 164 3 many many ADJ issue-415 164 4 european european ADJ issue-415 164 5 countries country NOUN issue-415 164 6 , , PUNCT issue-415 164 7 in in ADP issue-415 164 8 israel israel PROPN issue-415 164 9 , , PUNCT issue-415 164 10 vat vat NOUN issue-415 164 11 plays play VERB issue-415 164 12 a a DET issue-415 164 13 key key ADJ issue-415 164 14 role role NOUN issue-415 164 15 in in ADP issue-415 164 16 indirect indirect ADJ issue-415 164 17 taxes taxis NOUN issue-415 164 18 . . PUNCT issue-415 165 1 it it PRON issue-415 165 2 was be AUX issue-415 165 3 introduced introduce VERB issue-415 165 4 in in ADP issue-415 165 5 1976 1976 NUM issue-415 165 6 . . PUNCT issue-415 166 1 it it PRON issue-415 166 2 should should AUX issue-415 166 3 be be AUX issue-415 166 4 noted note VERB issue-415 166 5 that that SCONJ issue-415 166 6 about about ADV issue-415 166 7 700 700 NUM issue-415 166 8 tax tax NOUN issue-415 166 9 officials official NOUN issue-415 166 10 are be AUX issue-415 166 11 involved involve VERB issue-415 166 12 in in ADP issue-415 166 13 the the DET issue-415 166 14 collection collection NOUN issue-415 166 15 of of ADP issue-415 166 16 this this DET issue-415 166 17 tax tax NOUN issue-415 166 18 . . PUNCT issue-415 167 1 there there PRON issue-415 167 2 are be VERB issue-415 167 3 about about ADV issue-415 167 4 1,000 1,000 NUM issue-415 167 5 taxpayers taxpayer NOUN issue-415 167 6 ( ( PUNCT issue-415 167 7 mostly mostly ADV issue-415 167 8 commercial commercial ADJ issue-415 167 9 enterprises enterprise NOUN issue-415 167 10 ) ) PUNCT issue-415 167 11 per per ADP issue-415 167 12 one one NUM issue-415 167 13 tax tax NOUN issue-415 167 14 official official NOUN issue-415 167 15 . . PUNCT issue-415 168 1 to to PART issue-415 168 2 control control VERB issue-415 168 3 the the DET issue-415 168 4 payment payment NOUN issue-415 168 5 of of ADP issue-415 168 6 vat vat NOUN issue-415 168 7 , , PUNCT issue-415 168 8 all all DET issue-415 168 9 payers payer NOUN issue-415 168 10 are be AUX issue-415 168 11 categorized categorize VERB issue-415 168 12 as as ADP issue-415 168 13 large large ADJ issue-415 168 14 , , PUNCT issue-415 168 15 medium medium ADJ issue-415 168 16 and and CCONJ issue-415 168 17 small small ADJ issue-415 168 18 according accord VERB issue-415 168 19 to to ADP issue-415 168 20 the the DET issue-415 168 21 volume volume NOUN issue-415 168 22 of of ADP issue-415 168 23 activity activity NOUN issue-415 168 24 . . PUNCT issue-415 169 1 this this DET issue-415 169 2 differentiation differentiation NOUN issue-415 169 3 enables enable VERB issue-415 169 4 to to PART issue-415 169 5 focus focus VERB issue-415 169 6 on on ADP issue-415 169 7 those those DET issue-415 169 8 payers payer NOUN issue-415 169 9 who who PRON issue-415 169 10 pay pay VERB issue-415 169 11 large large ADJ issue-415 169 12 amounts amount NOUN issue-415 169 13 , , PUNCT issue-415 169 14 by by ADP issue-415 169 15 the the DET issue-415 169 16 principle principle NOUN issue-415 169 17 of of ADP issue-415 169 18 " " PUNCT issue-415 169 19 pareto pareto ADJ issue-415 169 20 , , PUNCT issue-415 169 21 " " PUNCT issue-415 169 22 20 20 NUM issue-415 169 23 % % NOUN issue-415 169 24 of of ADP issue-415 169 25 the the DET issue-415 169 26 determined determined ADJ issue-415 169 27 effort effort NOUN issue-415 169 28 gives give VERB issue-415 169 29 80 80 NUM issue-415 169 30 % % NOUN issue-415 169 31 of of ADP issue-415 169 32 the the DET issue-415 169 33 results result NOUN issue-415 169 34 . . PUNCT issue-415 170 1 this this PRON issue-415 170 2 enables enable VERB issue-415 170 3 effective effective ADJ issue-415 170 4 control control NOUN issue-415 170 5 over over ADP issue-415 170 6 taxpayers taxpayer NOUN issue-415 170 7 at at ADP issue-415 170 8 a a DET issue-415 170 9 minimal minimal ADJ issue-415 170 10 cost cost NOUN issue-415 170 11 . . PUNCT issue-415 171 1 one one NUM issue-415 171 2 of of ADP issue-415 171 3 the the DET issue-415 171 4 key key ADJ issue-415 171 5 features feature NOUN issue-415 171 6 of of ADP issue-415 171 7 the the DET issue-415 171 8 vat vat NOUN issue-415 171 9 administration administration NOUN issue-415 171 10 is be AUX issue-415 171 11 the the DET issue-415 171 12 requirement requirement NOUN issue-415 171 13 for for ADP issue-415 171 14 obligatory obligatory ADJ issue-415 171 15 registration registration NOUN issue-415 171 16 of of ADP issue-415 171 17 all all DET issue-415 171 18 taxpayers taxpayer NOUN issue-415 171 19 ( ( PUNCT issue-415 171 20 global global ADJ issue-415 171 21 tax tax NOUN issue-415 171 22 experience experience NOUN issue-415 171 23 , , PUNCT issue-415 171 24 n.d n.d PROPN issue-415 171 25 . . PROPN issue-415 171 26 ) ) PUNCT issue-415 171 27 . . PUNCT issue-415 172 1 it it PRON issue-415 172 2 should should AUX issue-415 172 3 be be AUX issue-415 172 4 noted note VERB issue-415 172 5 that that SCONJ issue-415 172 6 the the DET issue-415 172 7 presence presence NOUN issue-415 172 8 of of ADP issue-415 172 9 the the DET issue-415 172 10 value value NOUN issue-415 172 11 added add VERB issue-415 172 12 tax tax NOUN issue-415 172 13 in in ADP issue-415 172 14 almost almost ADV issue-415 172 15 all all PRON issue-415 172 16 countries country NOUN issue-415 172 17 of of ADP issue-415 172 18 the the DET issue-415 172 19 post post ADJ issue-415 172 20 - - ADJ issue-415 172 21 soviet soviet ADJ issue-415 172 22 area area NOUN issue-415 172 23 emphasizes emphasize VERB issue-415 172 24 the the DET issue-415 172 25 need need NOUN issue-415 172 26 to to PART issue-415 172 27 consider consider VERB issue-415 172 28 the the DET issue-415 172 29 mechanism mechanism NOUN issue-415 172 30 of of ADP issue-415 172 31 its its PRON issue-415 172 32 administration administration NOUN issue-415 172 33 in in ADP issue-415 172 34 these these DET issue-415 172 35 states state NOUN issue-415 172 36 . . PUNCT issue-415 173 1 one one NUM issue-415 173 2 of of ADP issue-415 173 3 the the DET issue-415 173 4 most most ADV issue-415 173 5 baltic baltic ADJ issue-415 173 6 journal journal NOUN issue-415 173 7 of of ADP issue-415 173 8 economic economic ADJ issue-415 173 9 studies study NOUN issue-415 173 10 306 306 NUM issue-415 173 11 vol vol NOUN issue-415 173 12 . . PROPN issue-415 174 1 4 4 NUM issue-415 174 2 , , PUNCT issue-415 174 3 no no INTJ issue-415 174 4 . . NOUN issue-415 174 5 2 2 NUM issue-415 174 6 , , PUNCT issue-415 174 7 2018 2018 NUM issue-415 174 8 progressive progressive ADJ issue-415 174 9 in in ADP issue-415 174 10 this this DET issue-415 174 11 area area NOUN issue-415 174 12 is be AUX issue-415 174 13 the the DET issue-415 174 14 experience experience NOUN issue-415 174 15 of of ADP issue-415 174 16 belarus belarus PROPN issue-415 174 17 . . PUNCT issue-415 175 1 according accord VERB issue-415 175 2 to to ADP issue-415 175 3 t.v t.v PROPN issue-415 175 4 . . PROPN issue-415 175 5 sydorova sydorova PROPN issue-415 175 6 and and CCONJ issue-415 175 7 e.v e.v PROPN issue-415 175 8 . . PROPN issue-415 175 9 komliev komliev PROPN issue-415 175 10 , , PUNCT issue-415 175 11 vat vat NOUN issue-415 175 12 is be AUX issue-415 175 13 one one NUM issue-415 175 14 of of ADP issue-415 175 15 the the DET issue-415 175 16 two two NUM issue-415 175 17 indirect indirect ADJ issue-415 175 18 taxes taxis NOUN issue-415 175 19 most most ADV issue-415 175 20 often often ADV issue-415 175 21 paid pay VERB issue-415 175 22 and and CCONJ issue-415 175 23 one one NUM issue-415 175 24 of of ADP issue-415 175 25 the the DET issue-415 175 26 taxes taxis NOUN issue-415 175 27 most most ADV issue-415 175 28 often often ADV issue-415 175 29 charged charge VERB issue-415 175 30 in in ADP issue-415 175 31 general general ADJ issue-415 175 32 . . PUNCT issue-415 176 1 vat vat NOUN issue-415 176 2 is be AUX issue-415 176 3 an an DET issue-415 176 4 indirect indirect ADJ issue-415 176 5 multi multi ADJ issue-415 176 6 - - ADJ issue-415 176 7 stage stage ADJ issue-415 176 8 tax tax NOUN issue-415 176 9 , , PUNCT issue-415 176 10 as as SCONJ issue-415 176 11 it it PRON issue-415 176 12 is be AUX issue-415 176 13 included include VERB issue-415 176 14 in in ADP issue-415 176 15 the the DET issue-415 176 16 price price NOUN issue-415 176 17 of of ADP issue-415 176 18 the the DET issue-415 176 19 product product NOUN issue-415 176 20 and and CCONJ issue-415 176 21 ultimately ultimately ADV issue-415 176 22 paid pay VERB issue-415 176 23 by by ADP issue-415 176 24 the the DET issue-415 176 25 end end NOUN issue-415 176 26 user user NOUN issue-415 176 27 ( ( PUNCT issue-415 176 28 komlev komlev ADV issue-415 176 29 , , PUNCT issue-415 176 30 sidorova sidorova NOUN issue-415 176 31 , , PUNCT issue-415 176 32 2017 2017 NUM issue-415 176 33 ) ) PUNCT issue-415 176 34 . . PUNCT issue-415 177 1 the the DET issue-415 177 2 object object NOUN issue-415 177 3 is be AUX issue-415 177 4 the the DET issue-415 177 5 added add VERB issue-415 177 6 value value NOUN issue-415 177 7 , , PUNCT issue-415 177 8 while while SCONJ issue-415 177 9 the the DET issue-415 177 10 entities entity NOUN issue-415 177 11 , , PUNCT issue-415 177 12 in in ADP issue-415 177 13 accordance accordance NOUN issue-415 177 14 with with ADP issue-415 177 15 the the DET issue-415 177 16 tax tax NOUN issue-415 177 17 code code NOUN issue-415 177 18 of of ADP issue-415 177 19 the the DET issue-415 177 20 republic republic NOUN issue-415 177 21 of of ADP issue-415 177 22 belarus belarus PROPN issue-415 177 23 , , PUNCT issue-415 177 24 are be AUX issue-415 177 25 : : PUNCT issue-415 177 26 organizations organization NOUN issue-415 177 27 ; ; PUNCT issue-415 177 28 individual individual ADJ issue-415 177 29 entrepreneurs entrepreneur NOUN issue-415 177 30 ; ; PUNCT issue-415 177 31 the the DET issue-415 177 32 trustees trustee NOUN issue-415 177 33 for for ADP issue-415 177 34 the the DET issue-415 177 35 turnover turnover NOUN issue-415 177 36 of of ADP issue-415 177 37 the the DET issue-415 177 38 sale sale NOUN issue-415 177 39 of of ADP issue-415 177 40 goods good NOUN issue-415 177 41 ( ( PUNCT issue-415 177 42 works work NOUN issue-415 177 43 , , PUNCT issue-415 177 44 services service NOUN issue-415 177 45 ) ) PUNCT issue-415 177 46 , , PUNCT issue-415 177 47 property property NOUN issue-415 177 48 rights right NOUN issue-415 177 49 arising arise VERB issue-415 177 50 in in ADP issue-415 177 51 connection connection NOUN issue-415 177 52 with with ADP issue-415 177 53 trust trust NOUN issue-415 177 54 management management NOUN issue-415 177 55 of of ADP issue-415 177 56 property property NOUN issue-415 177 57 ; ; PUNCT issue-415 177 58 individuals individual NOUN issue-415 177 59 in in ADP issue-415 177 60 cases case NOUN issue-415 177 61 determined determine VERB issue-415 177 62 by by ADP issue-415 177 63 law law NOUN issue-415 177 64 ( ( PUNCT issue-415 177 65 the the DET issue-415 177 66 tax tax NOUN issue-415 177 67 code code NOUN issue-415 177 68 of of ADP issue-415 177 69 the the DET issue-415 177 70 republic republic NOUN issue-415 177 71 of of ADP issue-415 177 72 belarus belarus PROPN issue-415 177 73 , , PUNCT issue-415 177 74 2009 2009 NUM issue-415 177 75 ) ) PUNCT issue-415 177 76 . . PUNCT issue-415 178 1 analyzing analyze VERB issue-415 178 2 the the DET issue-415 178 3 current current ADJ issue-415 178 4 mechanism mechanism NOUN issue-415 178 5 of of ADP issue-415 178 6 the the DET issue-415 178 7 administration administration NOUN issue-415 178 8 of of ADP issue-415 178 9 vat vat NOUN issue-415 178 10 in in ADP issue-415 178 11 the the DET issue-415 178 12 republic republic NOUN issue-415 178 13 of of ADP issue-415 178 14 belarus belarus PROPN issue-415 178 15 , , PUNCT issue-415 178 16 l.n l.n PROPN issue-415 178 17 . . PROPN issue-415 178 18 lykova lykova PROPN issue-415 178 19 admits admit VERB issue-415 178 20 an an DET issue-415 178 21 inherent inherent ADJ issue-415 178 22 " " PUNCT issue-415 178 23 aggressive aggressive ADJ issue-415 178 24 model model NOUN issue-415 178 25 " " PUNCT issue-415 178 26 , , PUNCT issue-415 178 27 in in ADP issue-415 178 28 particular particular ADJ issue-415 178 29 , , PUNCT issue-415 178 30 in in ADP issue-415 178 31 the the DET issue-415 178 32 tax tax NOUN issue-415 178 33 control control NOUN issue-415 178 34 . . PUNCT issue-415 179 1 the the DET issue-415 179 2 latter latter ADJ issue-415 179 3 is be AUX issue-415 179 4 characterized characterize VERB issue-415 179 5 by by ADP issue-415 179 6 a a DET issue-415 179 7 noticeable noticeable ADJ issue-415 179 8 punitive punitive ADJ issue-415 179 9 character character NOUN issue-415 179 10 , , PUNCT issue-415 179 11 which which PRON issue-415 179 12 manifests manifest VERB issue-415 179 13 itself itself PRON issue-415 179 14 in in ADP issue-415 179 15 a a DET issue-415 179 16 range range NOUN issue-415 179 17 of of ADP issue-415 179 18 sanctions sanction NOUN issue-415 179 19 for for ADP issue-415 179 20 violation violation NOUN issue-415 179 21 of of ADP issue-415 179 22 tax tax NOUN issue-415 179 23 laws law NOUN issue-415 179 24 ( ( PUNCT issue-415 179 25 lykova lykova PROPN issue-415 179 26 , , PUNCT issue-415 179 27 2015 2015 NUM issue-415 179 28 ) ) PUNCT issue-415 179 29 . . PUNCT issue-415 180 1 however however ADV issue-415 180 2 , , PUNCT issue-415 180 3 the the DET issue-415 180 4 republic republic NOUN issue-415 180 5 of of ADP issue-415 180 6 belarus belarus PROPN issue-415 180 7 is be AUX issue-415 180 8 among among ADP issue-415 180 9 the the DET issue-415 180 10 countries country NOUN issue-415 180 11 where where SCONJ issue-415 180 12 information information NOUN issue-415 180 13 technology technology NOUN issue-415 180 14 is be AUX issue-415 180 15 being be AUX issue-415 180 16 actively actively ADV issue-415 180 17 introduced introduce VERB issue-415 180 18 into into ADP issue-415 180 19 the the DET issue-415 180 20 vat vat NOUN issue-415 180 21 administration administration NOUN issue-415 180 22 mechanism mechanism NOUN issue-415 180 23 . . PUNCT issue-415 181 1 therefore therefore ADV issue-415 181 2 , , PUNCT issue-415 181 3 today today NOUN issue-415 181 4 according accord VERB issue-415 181 5 to to ADP issue-415 181 6 article article NOUN issue-415 181 7 106 106 NUM issue-415 181 8 - - SYM issue-415 181 9 1 1 NUM issue-415 181 10 of of ADP issue-415 181 11 the the DET issue-415 181 12 tax tax NOUN issue-415 181 13 code code NOUN issue-415 181 14 , , PUNCT issue-415 181 15 a a DET issue-415 181 16 special special ADJ issue-415 181 17 electronic electronic ADJ issue-415 181 18 invoice invoice NOUN issue-415 181 19 operates operate VERB issue-415 181 20 in in ADP issue-415 181 21 the the DET issue-415 181 22 administration administration NOUN issue-415 181 23 of of ADP issue-415 181 24 vat vat NOUN issue-415 181 25 system system NOUN issue-415 181 26 . . PUNCT issue-415 182 1 the the DET issue-415 182 2 latter latter ADJ issue-415 182 3 is be AUX issue-415 182 4 a a DET issue-415 182 5 mandatory mandatory ADJ issue-415 182 6 electronic electronic ADJ issue-415 182 7 document document NOUN issue-415 182 8 for for ADP issue-415 182 9 all all DET issue-415 182 10 vat vat NOUN issue-415 182 11 payers payer NOUN issue-415 182 12 who who PRON issue-415 182 13 have have VERB issue-415 182 14 an an DET issue-415 182 15 object object NOUN issue-415 182 16 of of ADP issue-415 182 17 value value NOUN issue-415 182 18 added add VERB issue-415 182 19 tax tax NOUN issue-415 182 20 or or CCONJ issue-415 182 21 an an DET issue-415 182 22 obligation obligation NOUN issue-415 182 23 to to PART issue-415 182 24 submit submit VERB issue-415 182 25 an an DET issue-415 182 26 electronic electronic ADJ issue-415 182 27 invoice invoice NOUN issue-415 182 28 , , PUNCT issue-415 182 29 and and CCONJ issue-415 182 30 it it PRON issue-415 182 31 is be AUX issue-415 182 32 the the DET issue-415 182 33 basis basis NOUN issue-415 182 34 for for ADP issue-415 182 35 calculating calculate VERB issue-415 182 36 value value NOUN issue-415 182 37 added add VERB issue-415 182 38 tax tax NOUN issue-415 182 39 between between ADP issue-415 182 40 the the DET issue-415 182 41 seller seller NOUN issue-415 182 42 and and CCONJ issue-415 182 43 the the DET issue-415 182 44 buyer buyer NOUN issue-415 182 45 and and CCONJ issue-415 182 46 deducting deduct VERB issue-415 182 47 amounts amount NOUN issue-415 182 48 of of ADP issue-415 182 49 vat vat NOUN issue-415 182 50 . . PUNCT issue-415 183 1 electronic electronic ADJ issue-415 183 2 document document NOUN issue-415 183 3 flow flow NOUN issue-415 183 4 of of ADP issue-415 183 5 electronic electronic ADJ issue-415 183 6 invoices invoice NOUN issue-415 183 7 between between ADP issue-415 183 8 sellers seller NOUN issue-415 183 9 and and CCONJ issue-415 183 10 buyers buyer NOUN issue-415 183 11 is be AUX issue-415 183 12 carried carry VERB issue-415 183 13 out out ADP issue-415 183 14 using use VERB issue-415 183 15 the the DET issue-415 183 16 portal portal NOUN issue-415 183 17 of of ADP issue-415 183 18 electronic electronic ADJ issue-415 183 19 invoices invoice NOUN issue-415 183 20 , , PUNCT issue-415 183 21 which which PRON issue-415 183 22 is be AUX issue-415 183 23 an an DET issue-415 183 24 information information NOUN issue-415 183 25 resource resource NOUN issue-415 183 26 of of ADP issue-415 183 27 the the DET issue-415 183 28 ministry ministry PROPN issue-415 183 29 of of ADP issue-415 183 30 taxes taxis NOUN issue-415 183 31 and and CCONJ issue-415 183 32 duties duty NOUN issue-415 183 33 of of ADP issue-415 183 34 the the DET issue-415 183 35 republic republic NOUN issue-415 183 36 of of ADP issue-415 183 37 belarus belarus PROPN issue-415 183 38 ( ( PUNCT issue-415 183 39 the the DET issue-415 183 40 tax tax NOUN issue-415 183 41 code code NOUN issue-415 183 42 of of ADP issue-415 183 43 the the DET issue-415 183 44 republic republic NOUN issue-415 183 45 of of ADP issue-415 183 46 belarus belarus PROPN issue-415 183 47 , , PUNCT issue-415 183 48 2009 2009 NUM issue-415 183 49 ) ) PUNCT issue-415 183 50 . . PUNCT issue-415 184 1 4 4 X issue-415 184 2 . . X issue-415 184 3 conclusions conclusion NOUN issue-415 184 4 therefore therefore ADV issue-415 184 5 , , PUNCT issue-415 184 6 the the DET issue-415 184 7 value value NOUN issue-415 184 8 added add VERB issue-415 184 9 tax tax NOUN issue-415 184 10 acts act NOUN issue-415 184 11 as as ADP issue-415 184 12 an an DET issue-415 184 13 effective effective ADJ issue-415 184 14 fiscal fiscal ADJ issue-415 184 15 instrument instrument NOUN issue-415 184 16 in in ADP issue-415 184 17 many many ADJ issue-415 184 18 countries country NOUN issue-415 184 19 of of ADP issue-415 184 20 the the DET issue-415 184 21 world world NOUN issue-415 184 22 , , PUNCT issue-415 184 23 since since SCONJ issue-415 184 24 it it PRON issue-415 184 25 can can AUX issue-415 184 26 provide provide VERB issue-415 184 27 significant significant ADJ issue-415 184 28 revenues revenue NOUN issue-415 184 29 to to ADP issue-415 184 30 the the DET issue-415 184 31 state state NOUN issue-415 184 32 budget budget NOUN issue-415 184 33 . . PUNCT issue-415 185 1 that that PRON issue-415 185 2 is be AUX issue-415 185 3 why why SCONJ issue-415 185 4 , , PUNCT issue-415 185 5 in in ADP issue-415 185 6 most most ADJ issue-415 185 7 countries country NOUN issue-415 185 8 , , PUNCT issue-415 185 9 the the DET issue-415 185 10 vat vat NOUN issue-415 185 11 administration administration NOUN issue-415 185 12 mechanism mechanism NOUN issue-415 185 13 improves improve VERB issue-415 185 14 constantly constantly ADV issue-415 185 15 . . PUNCT issue-415 186 1 in in ADP issue-415 186 2 ukraine ukraine NOUN issue-415 186 3 , , PUNCT issue-415 186 4 nowadays nowadays ADV issue-415 186 5 one one NUM issue-415 186 6 of of ADP issue-415 186 7 the the DET issue-415 186 8 key key ADJ issue-415 186 9 places place NOUN issue-415 186 10 in in ADP issue-415 186 11 indirect indirect ADJ issue-415 186 12 taxation taxation NOUN issue-415 186 13 belongs belong VERB issue-415 186 14 to to ADP issue-415 186 15 vat vat NOUN issue-415 186 16 . . PUNCT issue-415 187 1 consequently consequently ADV issue-415 187 2 , , PUNCT issue-415 187 3 it it PRON issue-415 187 4 would would AUX issue-415 187 5 be be AUX issue-415 187 6 advisable advisable ADJ issue-415 187 7 to to PART issue-415 187 8 adopt adopt VERB issue-415 187 9 and and CCONJ issue-415 187 10 implement implement VERB issue-415 187 11 relevant relevant ADJ issue-415 187 12 experience experience NOUN issue-415 187 13 in in ADP issue-415 187 14 the the DET issue-415 187 15 vat vat NOUN issue-415 187 16 administration administration NOUN issue-415 187 17 in in ADP issue-415 187 18 ukraine ukraine PROPN issue-415 187 19 , , PUNCT issue-415 187 20 in in ADP issue-415 187 21 particular particular ADJ issue-415 187 22 : : PUNCT issue-415 187 23 1 1 X issue-415 187 24 ) ) PUNCT issue-415 187 25 to to PART issue-415 187 26 optimize optimize VERB issue-415 187 27 the the DET issue-415 187 28 size size NOUN issue-415 187 29 and and CCONJ issue-415 187 30 scope scope NOUN issue-415 187 31 of of ADP issue-415 187 32 vat vat NOUN issue-415 187 33 rates rate NOUN issue-415 187 34 according accord VERB issue-415 187 35 to to ADP issue-415 187 36 the the DET issue-415 187 37 standards standard NOUN issue-415 187 38 of of ADP issue-415 187 39 european european ADJ issue-415 187 40 countries country NOUN issue-415 187 41 , , PUNCT issue-415 187 42 for for ADP issue-415 187 43 example example NOUN issue-415 187 44 , , PUNCT issue-415 187 45 france france PROPN issue-415 187 46 , , PUNCT issue-415 187 47 great great ADJ issue-415 187 48 britain britain PROPN issue-415 187 49 , , PUNCT issue-415 187 50 belgium belgium PROPN issue-415 187 51 , , PUNCT issue-415 187 52 etc etc X issue-415 187 53 . . X issue-415 187 54 ; ; PUNCT issue-415 187 55 2 2 X issue-415 187 56 ) ) PUNCT issue-415 187 57 to to PART issue-415 187 58 intensify intensify VERB issue-415 187 59 the the DET issue-415 187 60 implementation implementation NOUN issue-415 187 61 of of ADP issue-415 187 62 innovative innovative ADJ issue-415 187 63 technologies technology NOUN issue-415 187 64 in in ADP issue-415 187 65 the the DET issue-415 187 66 activities activity NOUN issue-415 187 67 of of ADP issue-415 187 68 tax tax NOUN issue-415 187 69 authorities authority NOUN issue-415 187 70 to to PART issue-415 187 71 improve improve VERB issue-415 187 72 the the DET issue-415 187 73 quality quality NOUN issue-415 187 74 and and CCONJ issue-415 187 75 efficiency efficiency NOUN issue-415 187 76 of of ADP issue-415 187 77 implementation implementation NOUN issue-415 187 78 of of ADP issue-415 187 79 the the DET issue-415 187 80 mechanism mechanism NOUN issue-415 187 81 of of ADP issue-415 187 82 the the DET issue-415 187 83 administration administration NOUN issue-415 187 84 of of ADP issue-415 187 85 vat vat NOUN issue-415 187 86 ; ; PUNCT issue-415 187 87 3 3 X issue-415 187 88 ) ) PUNCT issue-415 187 89 to to PART issue-415 187 90 centralize centralize VERB issue-415 187 91 the the DET issue-415 187 92 mechanism mechanism NOUN issue-415 187 93 of of ADP issue-415 187 94 tax tax NOUN issue-415 187 95 administration administration NOUN issue-415 187 96 , , PUNCT issue-415 187 97 as as ADV issue-415 187 98 well well ADV issue-415 187 99 as as ADP issue-415 187 100 strengthen strengthen VERB issue-415 187 101 the the DET issue-415 187 102 powers power NOUN issue-415 187 103 of of ADP issue-415 187 104 the the DET issue-415 187 105 controlling control VERB issue-415 187 106 bodies body NOUN issue-415 187 107 of of ADP issue-415 187 108 the the DET issue-415 187 109 branch branch NOUN issue-415 187 110 and and CCONJ issue-415 187 111 sanctions sanction NOUN issue-415 187 112 for for ADP issue-415 187 113 violation violation NOUN issue-415 187 114 of of ADP issue-415 187 115 the the DET issue-415 187 116 legislation legislation NOUN issue-415 187 117 in in ADP issue-415 187 118 the the DET issue-415 187 119 vat vat NOUN issue-415 187 120 collection collection NOUN issue-415 187 121 by by ADP issue-415 187 122 the the DET issue-415 187 123 pattern pattern NOUN issue-415 187 124 of of ADP issue-415 187 125 the the DET issue-415 187 126 republic republic NOUN issue-415 187 127 of of ADP issue-415 187 128 belarus belarus PROPN issue-415 187 129 and and CCONJ issue-415 187 130 israel israel PROPN issue-415 187 131 ; ; PUNCT issue-415 187 132 4 4 X issue-415 187 133 ) ) PUNCT issue-415 187 134 to to PART issue-415 187 135 increase increase VERB issue-415 187 136 the the DET issue-415 187 137 awareness awareness NOUN issue-415 187 138 of of ADP issue-415 187 139 the the DET issue-415 187 140 country country NOUN issue-415 187 141 's 's PART issue-415 187 142 population population NOUN issue-415 187 143 in in ADP issue-415 187 144 taxation taxation NOUN issue-415 187 145 by by ADP issue-415 187 146 the the DET issue-415 187 147 pattern pattern NOUN issue-415 187 148 of of ADP issue-415 187 149 japan japan PROPN issue-415 187 150 , , PUNCT issue-415 187 151 explaining explain VERB issue-415 187 152 the the DET issue-415 187 153 rights right NOUN issue-415 187 154 and and CCONJ issue-415 187 155 obligations obligation NOUN issue-415 187 156 to to PART issue-415 187 157 prevent prevent VERB issue-415 187 158 illegal illegal ADJ issue-415 187 159 behavior behavior NOUN issue-415 187 160 . . PUNCT issue-415 188 1 therefore therefore ADV issue-415 188 2 , , PUNCT issue-415 188 3 the the DET issue-415 188 4 use use NOUN issue-415 188 5 of of ADP issue-415 188 6 this this DET issue-415 188 7 experience experience NOUN issue-415 188 8 will will AUX issue-415 188 9 become become VERB issue-415 188 10 a a DET issue-415 188 11 pledge pledge NOUN issue-415 188 12 of of ADP issue-415 188 13 further further ADJ issue-415 188 14 development development NOUN issue-415 188 15 of of ADP issue-415 188 16 the the DET issue-415 188 17 administration administration NOUN issue-415 188 18 of of ADP issue-415 188 19 value value NOUN issue-415 188 20 added add VERB issue-415 188 21 tax tax NOUN issue-415 188 22 , , PUNCT issue-415 188 23 which which PRON issue-415 188 24 , , PUNCT issue-415 188 25 in in ADP issue-415 188 26 turn turn NOUN issue-415 188 27 , , PUNCT issue-415 188 28 will will AUX issue-415 188 29 determine determine VERB issue-415 188 30 its its PRON issue-415 188 31 effectiveness effectiveness NOUN issue-415 188 32 in in ADP issue-415 188 33 filling fill VERB issue-415 188 34 the the DET issue-415 188 35 budget budget NOUN issue-415 188 36 of of ADP issue-415 188 37 ukraine ukraine PROPN issue-415 188 38 . . PUNCT issue-415 189 1 references reference NOUN issue-415 189 2 : : PUNCT issue-415 189 3 ambartsumov ambartsumov PROPN issue-415 189 4 a.a a.a PROPN issue-415 189 5 . . PROPN issue-415 189 6 , , PUNCT issue-415 189 7 sterlykov sterlykov PROPN issue-415 189 8 f.f f.f PROPN issue-415 189 9 . . PROPN issue-415 189 10 ( ( PUNCT issue-415 189 11 1993 1993 NUM issue-415 189 12 ) ) PUNCT issue-415 189 13 . . PUNCT issue-415 190 1 1000 1000 NUM issue-415 190 2 termynov termynov NOUN issue-415 190 3 rynochnoi rynochnoi ADJ issue-415 190 4 ekonomyky ekonomyky NOUN issue-415 190 5 : : PUNCT issue-415 190 6 spravochnoe spravochnoe ADV issue-415 190 7 posobie posobie VERB issue-415 190 8 [ [ PUNCT issue-415 190 9 1000 1000 NUM issue-415 190 10 terms term NOUN issue-415 190 11 of of ADP issue-415 190 12 the the DET issue-415 190 13 market market NOUN issue-415 190 14 economy economy NOUN issue-415 190 15 : : PUNCT issue-415 190 16 reference reference NOUN issue-415 190 17 guide guide NOUN issue-415 190 18 ] ] PUNCT issue-415 190 19 . . PUNCT issue-415 191 1 m. m. NOUN issue-415 191 2 299 299 NUM issue-415 192 1 p. p. NOUN issue-415 192 2 ( ( PUNCT issue-415 192 3 in in ADP issue-415 192 4 russian russian ADJ issue-415 192 5 ) ) PUNCT issue-415 192 6 andrushchenko andrushchenko VERB issue-415 192 7 , , PUNCT issue-415 192 8 v.l v.l PROPN issue-415 192 9 . . PROPN issue-415 192 10 ( ( PUNCT issue-415 192 11 2004 2004 NUM issue-415 192 12 ) ) PUNCT issue-415 192 13 . . PUNCT issue-415 193 1 podatkovi podatkovi PROPN issue-415 193 2 systemy systemy PROPN issue-415 193 3 zarubizhnykh zarubizhnykh PROPN issue-415 193 4 krain krain VERB issue-415 194 1 [ [ X issue-415 194 2 tax tax NOUN issue-415 194 3 systems system NOUN issue-415 194 4 of of ADP issue-415 194 5 foreign foreign ADJ issue-415 194 6 countries country NOUN issue-415 194 7 ] ] PUNCT issue-415 194 8 . . PUNCT issue-415 195 1 k.:computerpress k.:computerpress PROPN issue-415 195 2 , , PUNCT issue-415 195 3 240 240 NUM issue-415 195 4 p. p. NOUN issue-415 195 5 ( ( PUNCT issue-415 195 6 in in ADP issue-415 195 7 ukrainian ukrainian ADJ issue-415 195 8 ) ) PUNCT issue-415 195 9 azarov azarov PROPN issue-415 195 10 , , PUNCT issue-415 195 11 m.ya m.ya PROPN issue-415 195 12 . . PROPN issue-415 195 13 , , PUNCT issue-415 195 14 yaroshenko yaroshenko PROPN issue-415 195 15 , , PUNCT issue-415 195 16 f.o f.o PROPN issue-415 195 17 . . PROPN issue-415 195 18 , , PUNCT issue-415 195 19 melnyk melnyk PROPN issue-415 195 20 , , PUNCT issue-415 195 21 p.v p.v PROPN issue-415 195 22 . . PROPN issue-415 195 23 et et PROPN issue-415 195 24 al al PROPN issue-415 195 25 . . PROPN issue-415 195 26 ( ( PUNCT issue-415 195 27 2004 2004 NUM issue-415 195 28 ) ) PUNCT issue-415 195 29 . . PUNCT issue-415 196 1 podatok podatok NOUN issue-415 196 2 na na PART issue-415 196 3 dodanu dodanu VERB issue-415 196 4 vartist vartist NOUN issue-415 196 5 : : PUNCT issue-415 196 6 navchalnyi navchalnyi PROPN issue-415 196 7 posibnyk posibnyk VERB issue-415 196 8 [ [ X issue-415 196 9 valueadded valueadde VERB issue-415 196 10 tax tax NOUN issue-415 196 11 : : PUNCT issue-415 196 12 a a DET issue-415 196 13 teaching teaching NOUN issue-415 196 14 manual manual NOUN issue-415 196 15 ] ] PUNCT issue-415 196 16 . . PUNCT issue-415 197 1 irpin irpin PROPN issue-415 197 2 : : PUNCT issue-415 197 3 na na PART issue-415 197 4 sts st NOUN issue-415 197 5 of of ADP issue-415 197 6 ukraine ukraine NOUN issue-415 197 7 , , PUNCT issue-415 197 8 396 396 NUM issue-415 197 9 p. p. NOUN issue-415 197 10 ( ( PUNCT issue-415 197 11 in in ADP issue-415 197 12 ukrainian ukrainian ADJ issue-415 197 13 ) ) PUNCT issue-415 197 14 azarov azarov PROPN issue-415 197 15 , , PUNCT issue-415 197 16 m.ya m.ya PROPN issue-415 197 17 . . PROPN issue-415 197 18 , , PUNCT issue-415 197 19 yaroshenko yaroshenko PROPN issue-415 197 20 , , PUNCT issue-415 197 21 f.o f.o PROPN issue-415 197 22 . . PROPN issue-415 197 23 , , PUNCT issue-415 197 24 melnyk melnyk PROPN issue-415 197 25 , , PUNCT issue-415 197 26 p.v p.v PROPN issue-415 197 27 . . PROPN issue-415 197 28 et et PROPN issue-415 197 29 al al PROPN issue-415 197 30 . . PROPN issue-415 197 31 ( ( PUNCT issue-415 197 32 2004 2004 NUM issue-415 197 33 ) ) PUNCT issue-415 197 34 . . PUNCT issue-415 198 1 podatok podatok NOUN issue-415 198 2 na na PART issue-415 198 3 dodanu dodanu VERB issue-415 198 4 vartist vartist NOUN issue-415 198 5 : : PUNCT issue-415 198 6 navchalnyi navchalnyi PROPN issue-415 198 7 posibnyk posibnyk VERB issue-415 198 8 [ [ X issue-415 198 9 value value NOUN issue-415 198 10 added add VERB issue-415 198 11 tax tax NOUN issue-415 198 12 : : PUNCT issue-415 198 13 textbook textbook NOUN issue-415 198 14 ] ] PUNCT issue-415 198 15 . . PUNCT issue-415 199 1 irpin irpin NOUN issue-415 199 2 : : PUNCT issue-415 199 3 nasts nast NOUN issue-415 199 4 of of ADP issue-415 199 5 ukraine ukraine NOUN issue-415 199 6 , , PUNCT issue-415 199 7     SPACE issue-415 199 8 396 396 NUM issue-415 199 9     SPACE issue-415 199 10 p. p. NOUN issue-415 199 11 ( ( PUNCT issue-415 199 12 in in ADP issue-415 199 13 ukrainian ukrainian ADJ issue-415 199 14 ) ) PUNCT issue-415 199 15 bekh bekh PROPN issue-415 199 16 , , PUNCT issue-415 199 17 h.v h.v PROPN issue-415 199 18 . . PROPN issue-415 199 19 ( ( PUNCT issue-415 199 20 2001 2001 NUM issue-415 199 21 ) ) PUNCT issue-415 199 22 . . PUNCT issue-415 200 1 pravove pravove PROPN issue-415 200 2 rehuliuvannia rehuliuvannia PROPN issue-415 200 3 nepriamykh nepriamykh PROPN issue-415 200 4 podatkiv podatkiv PROPN issue-415 200 5 v v ADP issue-415 200 6 ukraini ukraini NOUN issue-415 201 1 [ [ X issue-415 201 2 legal legal ADJ issue-415 201 3 regulation regulation NOUN issue-415 201 4 of of ADP issue-415 201 5 indirect indirect ADJ issue-415 201 6 taxes taxis NOUN issue-415 201 7 in in ADP issue-415 201 8 ukraine ukraine NOUN issue-415 201 9 ] ] X issue-415 201 10 ( ( PUNCT issue-415 201 11 dissertation dissertation NOUN issue-415 201 12 ) ) PUNCT issue-415 201 13 . . PUNCT issue-415 202 1 yaroslav yaroslav VERB issue-415 203 1 the the DET issue-415 203 2 wise wise PROPN issue-415 203 3 ’s ’s PART issue-415 203 4 national national PROPN issue-415 203 5 law law PROPN issue-415 203 6 academy academy PROPN issue-415 203 7 of of ADP issue-415 203 8 ukraine ukraine PROPN issue-415 203 9 , , PUNCT issue-415 203 10 kharkiv kharkiv PROPN issue-415 203 11 , , PUNCT issue-415 203 12 207 207 NUM issue-415 203 13 p. p. NOUN issue-415 203 14 ( ( PUNCT issue-415 203 15 in in ADP issue-415 203 16 ukrainian ukrainian ADJ issue-415 203 17 ) ) PUNCT issue-415 203 18 bezkrovnyi bezkrovnyi NOUN issue-415 203 19 , , PUNCT issue-415 203 20 o.v o.v PROPN issue-415 203 21 . . PROPN issue-415 203 22 ( ( PUNCT issue-415 203 23 2012 2012 NUM issue-415 203 24 ) ) PUNCT issue-415 203 25 . . PUNCT issue-415 204 1 zarubizhnyi zarubizhnyi PROPN issue-415 204 2 dosvid dosvid PROPN issue-415 204 3 spravliannia spravliannia PROPN issue-415 204 4 podatku podatku NOUN issue-415 204 5 na na PART issue-415 204 6 dodanu dodanu VERB issue-415 204 7 vartist vartist PROPN issue-415 204 8 v v AUX issue-415 204 9 silskomu silskomu VERB issue-415 204 10 hospodarstvi hospodarstvi NOUN issue-415 205 1 [ [ X issue-415 205 2 foreign foreign ADJ issue-415 205 3 experience experience NOUN issue-415 205 4 of of ADP issue-415 205 5 collecting collect VERB issue-415 205 6 value value NOUN issue-415 205 7 added add VERB issue-415 205 8 tax tax NOUN issue-415 205 9 in in ADP issue-415 205 10 agriculture agriculture NOUN issue-415 205 11 ] ] PUNCT issue-415 205 12 . . PUNCT issue-415 206 1 in in ADP issue-415 206 2 o.v o.v PROPN issue-415 206 3 . . PROPN issue-415 206 4 bezkrovnyi bezkrovnyi PROPN issue-415 206 5 , , PUNCT issue-415 206 6 k.s k.s PROPN issue-415 206 7 . . PROPN issue-415 206 8 fuha fuha PROPN issue-415 206 9 . . PUNCT issue-415 207 1 naukovi naukovi PROPN issue-415 207 2 pratsi pratsi PROPN issue-415 207 3 poltavskoi poltavskoi NOUN issue-415 207 4 derzhavnoi derzhavnoi PROPN issue-415 207 5 ahrarnoi ahrarnoi PROPN issue-415 207 6 akademii akademii PROPN issue-415 207 7 , , PUNCT issue-415 207 8 4 4 NUM issue-415 207 9 ( ( PUNCT issue-415 207 10 3 3 NUM issue-415 207 11 ) ) PUNCT issue-415 207 12 . . PUNCT issue-415 208 1 ekonomichni ekonomichni PROPN issue-415 208 2 nauky nauky PROPN issue-415 209 1 [ [ X issue-415 209 2 economics economic NOUN issue-415 209 3 ] ] PUNCT issue-415 209 4 , , PUNCT issue-415 209 5 9–13 9–13 PROPN issue-415 209 6 . . PUNCT issue-415 210 1 poltava poltava PROPN issue-415 210 2 : : PUNCT issue-415 210 3 pdaa pdaa NOUN issue-415 210 4 . . PUNCT issue-415 211 1 ( ( PUNCT issue-415 211 2 in in ADP issue-415 211 3 ukrainian ukrainian ADJ issue-415 211 4 ) ) PUNCT issue-415 211 5 bilodid bilodid VERB issue-415 211 6 , , PUNCT issue-415 211 7 i.k i.k PROPN issue-415 211 8 . . PROPN issue-415 211 9 ( ( PUNCT issue-415 211 10 1970 1970 NUM issue-415 211 11 ) ) PUNCT issue-415 211 12 . . PUNCT issue-415 212 1 slovnyk slovnyk VERB issue-415 212 2 ukrainskoi ukrainskoi PROPN issue-415 212 3 movy movy PROPN issue-415 213 1 [ [ X issue-415 213 2 ukrainian ukrainian ADJ issue-415 213 3 language language NOUN issue-415 213 4 dictionary dictionary NOUN issue-415 213 5 ] ] X issue-415 213 6 . . PUNCT issue-415 214 1 ( ( PUNCT issue-415 214 2 vol vol NOUN issue-415 214 3 . . NOUN issue-415 214 4 1 1 NUM issue-415 214 5 ) ) PUNCT issue-415 214 6 . . PUNCT issue-415 215 1 kyiv kyiv PROPN issue-415 215 2 : : PUNCT issue-415 215 3 naukova naukova PROPN issue-415 215 4 dumka dumka PROPN issue-415 215 5 , , PUNCT issue-415 215 6 827p 827p PROPN issue-415 215 7 . . PUNCT issue-415 216 1 ( ( PUNCT issue-415 216 2 in in ADP issue-415 216 3 ukrainian ukrainian ADJ issue-415 216 4 ) ) PUNCT issue-415 216 5 busel busel PROPN issue-415 216 6 , , PUNCT issue-415 216 7 v.t v.t PROPN issue-415 216 8 . . PROPN issue-415 216 9 ( ( PUNCT issue-415 216 10 2005 2005 NUM issue-415 216 11 ) ) PUNCT issue-415 216 12 . . PUNCT issue-415 217 1 velykyi velykyi PROPN issue-415 217 2 tlumachnyi tlumachnyi PROPN issue-415 217 3 slovnyk slovnyk VERB issue-415 217 4 suchasnoi suchasnoi PROPN issue-415 217 5 ukrainskoi ukrainskoi AUX issue-415 217 6 movy movy VERB issue-415 218 1 [ [ X issue-415 218 2 great great ADJ issue-415 218 3 explanatory explanatory ADJ issue-415 218 4 dictionary dictionary NOUN issue-415 218 5 of of ADP issue-415 218 6 modern modern ADJ issue-415 218 7 ukrainian ukrainian ADJ issue-415 218 8 language language NOUN issue-415 218 9 ] ] PUNCT issue-415 218 10 . . PUNCT issue-415 219 1 k. k. PROPN issue-415 219 2 , , PUNCT issue-415 219 3 irpin irpin PROPN issue-415 219 4 : : PUNCT issue-415 219 5 ptf ptf PROPN issue-415 219 6 perun perun NOUN issue-415 219 7 , , PUNCT issue-415 219 8 1728 1728 NUM issue-415 219 9 p. p. NOUN issue-415 219 10 ( ( PUNCT issue-415 219 11 in in ADP issue-415 219 12 ukrainian ukrainian ADJ issue-415 219 13 ) ) PUNCT issue-415 219 14 dadashev dadashev PROPN issue-415 219 15 , , PUNCT issue-415 219 16 a.z a.z PROPN issue-415 219 17 . . PROPN issue-415 219 18 ( ( PUNCT issue-415 219 19 2002 2002 NUM issue-415 219 20 ) ) PUNCT issue-415 219 21 . . PUNCT issue-415 220 1 nalohovoe nalohovoe PROPN issue-415 220 2 administrirovanie administrirovanie PROPN issue-415 220 3 v v ADP issue-415 220 4 rossiiskoi rossiiskoi NOUN issue-415 220 5 federatsii federatsii PROPN issue-415 220 6 [ [ X issue-415 220 7 tax tax NOUN issue-415 220 8 administration administration NOUN issue-415 220 9 in in ADP issue-415 220 10 the the DET issue-415 220 11 russian russian ADJ issue-415 220 12 federation federation PROPN issue-415 220 13 ] ] PUNCT issue-415 220 14 . . PUNCT issue-415 221 1 m. m. NOUN issue-415 221 2 : : PUNCT issue-415 221 3 knyzhnyi knyzhnyi PROPN issue-415 221 4 mir mir PROPN issue-415 221 5 , , PUNCT issue-415 221 6 173 173 NUM issue-415 221 7     SPACE issue-415 221 8 p. p. NOUN issue-415 221 9 ( ( PUNCT issue-415 221 10 in in ADP issue-415 221 11 russian russian ADJ issue-415 221 12 ) ) PUNCT issue-415 221 13 baltic baltic PROPN issue-415 221 14 journal journal PROPN issue-415 221 15 of of ADP issue-415 221 16 economic economic ADJ issue-415 221 17 studies study NOUN issue-415 221 18 307 307 NUM issue-415 221 19 vol vol NOUN issue-415 221 20 . . PROPN issue-415 222 1 4 4 NUM issue-415 222 2 , , PUNCT issue-415 222 3 no no INTJ issue-415 222 4 . . NOUN issue-415 222 5 2 2 NUM issue-415 222 6 , , PUNCT issue-415 222 7 2018 2018 NUM issue-415 222 8 drahalchuk drahalchuk NOUN issue-415 222 9 , , PUNCT issue-415 222 10 t.s t.s PROPN issue-415 222 11 . . PROPN issue-415 222 12 ( ( PUNCT issue-415 222 13 2017 2017 NUM issue-415 222 14 ) ) PUNCT issue-415 222 15 . . PUNCT issue-415 223 1 yevropeiski yevropeiski PROPN issue-415 223 2 tendentsii tendentsii PROPN issue-415 223 3 rozvytku rozvytku PROPN issue-415 223 4 administruvannia administruvannia NOUN issue-415 223 5 pdv pdv NOUN issue-415 224 1 [ [ X issue-415 224 2 european european ADJ issue-415 224 3 trends trend NOUN issue-415 224 4 in in ADP issue-415 224 5 the the DET issue-415 224 6 administration administration NOUN issue-415 224 7 of of ADP issue-415 224 8 vat vat NOUN issue-415 224 9 ] ] PUNCT issue-415 224 10 . . PUNCT issue-415 225 1 mezhdunarodnyi mezhdunarodnyi PROPN issue-415 225 2 nauchnyi nauchnyi PROPN issue-415 225 3 zhurnal zhurnal PROPN issue-415 225 4 ‘ ' PUNCT issue-415 225 5 internauka internauka NOUN issue-415 225 6 ’ ' PUNCT issue-415 225 7 [ [ X issue-415 225 8 international international ADJ issue-415 225 9 scientific scientific ADJ issue-415 225 10 magazine magazine NOUN issue-415 225 11 " " PUNCT issue-415 225 12 internascience internascience NOUN issue-415 225 13 " " PUNCT issue-415 225 14 ] ] X issue-415 225 15 , , PUNCT issue-415 225 16 1(23 1(23 NUM issue-415 225 17 ) ) PUNCT issue-415 225 18 , , PUNCT issue-415 225 19 51–55 51–55 NUM issue-415 225 20 . . PUNCT issue-415 226 1 ( ( PUNCT issue-415 226 2 in in ADP issue-415 226 3 ukrainian ukrainian ADJ issue-415 226 4 ) ) PUNCT issue-415 226 5 hretsa hretsa PROPN issue-415 226 6 , , PUNCT issue-415 226 7 s.m s.m PROPN issue-415 226 8 . . PROPN issue-415 226 9 ( ( PUNCT issue-415 226 10 2014 2014 NUM issue-415 226 11 ) ) PUNCT issue-415 226 12 . . PUNCT issue-415 227 1 teoretychni teoretychni PROPN issue-415 227 2 aspekty aspekty PROPN issue-415 227 3 vyznachennia vyznachennia PROPN issue-415 227 4 ponyattia ponyattia PROPN issue-415 227 5 administruvannia administruvannia PROPN issue-415 227 6 podatku podatku PROPN issue-415 227 7 na na PART issue-415 227 8 dodanu dodanu VERB issue-415 227 9 vartist vartist NOUN issue-415 227 10 [ [ X issue-415 227 11 theoretical theoretical ADJ issue-415 227 12 aspects aspect NOUN issue-415 227 13 of of ADP issue-415 227 14 definition definition NOUN issue-415 227 15 of of ADP issue-415 227 16 the the DET issue-415 227 17 concept concept NOUN issue-415 227 18 of of ADP issue-415 227 19 administration administration NOUN issue-415 227 20 of of ADP issue-415 227 21 value value NOUN issue-415 227 22 added add VERB issue-415 227 23 tax tax NOUN issue-415 227 24 ] ] X issue-415 227 25 . . PUNCT issue-415 228 1 naukovyi naukovyi PROPN issue-415 228 2 visnyk visnyk PROPN issue-415 228 3 mizhnarodnoho mizhnarodnoho PROPN issue-415 228 4 humanitarnoho humanitarnoho PROPN issue-415 228 5 universytetu universytetu VERB issue-415 229 1 [ [ X issue-415 229 2 scientific scientific ADJ issue-415 229 3 bulletin bulletin NOUN issue-415 229 4 of of ADP issue-415 229 5 the the DET issue-415 229 6 international international ADJ issue-415 229 7 humanitarian humanitarian ADJ issue-415 229 8 university university NOUN issue-415 229 9 ] ] PUNCT issue-415 229 10 , , PUNCT issue-415 229 11 8 8 NUM issue-415 229 12 , , PUNCT issue-415 229 13 74–76 74–76 NUM issue-415 229 14 . . PUNCT issue-415 230 1 ( ( PUNCT issue-415 230 2 in in ADP issue-415 230 3 ukrainian ukrainian ADJ issue-415 230 4 ) ) PUNCT issue-415 230 5 karlin karlin PROPN issue-415 230 6 , , PUNCT issue-415 230 7 m.i m.i PROPN issue-415 230 8 . . PROPN issue-415 230 9 ( ( PUNCT issue-415 230 10 2004 2004 NUM issue-415 230 11 ) ) PUNCT issue-415 230 12 . . PUNCT issue-415 231 1 finansy finansy ADJ issue-415 231 2 zarubizhnykh zarubizhnykh PROPN issue-415 231 3 krain krain PROPN issue-415 231 4 : : PUNCT issue-415 231 5 navchalnyi navchalnyi PROPN issue-415 231 6 posibnyk posibnyk NOUN issue-415 231 7 [ [ PUNCT issue-415 231 8 finances finance NOUN issue-415 231 9 of of ADP issue-415 231 10 foreign foreign ADJ issue-415 231 11 countries country NOUN issue-415 231 12 : : PUNCT issue-415 231 13 textbook textbook NOUN issue-415 231 14 ] ] PUNCT issue-415 231 15 . . PUNCT issue-415 232 1 k. k. PROPN issue-415 232 2 : : PUNCT issue-415 233 1 kondor kondor VERB issue-415 233 2 , , PUNCT issue-415 233 3 384 384 NUM issue-415 233 4 . . PUNCT issue-415 234 1 ( ( PUNCT issue-415 234 2 in in ADP issue-415 234 3 ukrainian ukrainian ADJ issue-415 234 4 ) ) PUNCT issue-415 234 5 kharchenko kharchenko PROPN issue-415 234 6 , , PUNCT issue-415 234 7 n.v n.v PROPN issue-415 234 8 . . PROPN issue-415 234 9 ( ( PUNCT issue-415 234 10 2017 2017 NUM issue-415 234 11 ) ) PUNCT issue-415 234 12 . . PUNCT issue-415 235 1 podatok podatok NOUN issue-415 235 2 na na PART issue-415 235 3 dodanu dodanu VERB issue-415 235 4 vartist vartist ADJ issue-415 235 5 yak yak PROPN issue-415 235 6 element element PROPN issue-415 235 7 torhovykh torhovykh PROPN issue-415 235 8 vidnosyn vidnosyn PROPN issue-415 236 1 mizh mizh PROPN issue-415 236 2 derzhavamy derzhavamy PROPN issue-415 237 1 [ [ X issue-415 237 2 value value NOUN issue-415 237 3 added add VERB issue-415 237 4 tax tax NOUN issue-415 237 5 as as ADP issue-415 237 6 an an DET issue-415 237 7 element element NOUN issue-415 237 8 of of ADP issue-415 237 9 trade trade NOUN issue-415 237 10 relations relation NOUN issue-415 237 11 between between ADP issue-415 237 12 states state NOUN issue-415 237 13 ] ] PUNCT issue-415 237 14 . . PUNCT issue-415 238 1 materialy materialy PROPN issue-415 238 2 mizhnarodnoi mizhnarodnoi PROPN issue-415 238 3 naukovo naukovo PROPN issue-415 238 4 - - PUNCT issue-415 238 5 praktychnoi praktychnoi PROPN issue-415 238 6 konferentsii konferentsii PROPN issue-415 238 7 “ " PUNCT issue-415 238 8 rozvytok rozvytok NOUN issue-415 238 9 sotsialno sotsialno NOUN issue-415 238 10 - - PUNCT issue-415 238 11 ekonomichnykh ekonomichnykh VERB issue-415 238 12 system system NOUN issue-415 238 13 v v PROPN issue-415 238 14 heoekonomichnomu heoekonomichnomu PROPN issue-415 238 15 prostori prostori PROPN issue-415 238 16 : : PUNCT issue-415 238 17 teoriia teoriia VERB issue-415 238 18 , , PUNCT issue-415 238 19 metodolohiia metodolohiia VERB issue-415 238 20 , , PUNCT issue-415 238 21 orhanizatsiia orhanizatsiia ADP issue-415 238 22 obliku obliku NOUN issue-415 238 23 ta ta PROPN issue-415 238 24 opodatkuvannia opodatkuvannia PROPN issue-415 238 25 ” " PUNCT issue-415 239 1 [ [ X issue-415 239 2 materials material NOUN issue-415 239 3 of of ADP issue-415 239 4 the the DET issue-415 239 5 international international ADJ issue-415 239 6 scientific scientific ADJ issue-415 239 7 and and CCONJ issue-415 239 8 practical practical ADJ issue-415 239 9 conference conference NOUN issue-415 239 10 " " PUNCT issue-415 239 11 development development NOUN issue-415 239 12 of of ADP issue-415 239 13 socio socio NOUN issue-415 239 14 - - PUNCT issue-415 239 15 economic economic ADJ issue-415 239 16 systems system NOUN issue-415 239 17 in in ADP issue-415 239 18 the the DET issue-415 239 19 geo geo PROPN issue-415 239 20 - - PUNCT issue-415 239 21 economic economic ADJ issue-415 239 22 space space NOUN issue-415 239 23 : : PUNCT issue-415 239 24 theory theory NOUN issue-415 239 25 , , PUNCT issue-415 239 26 methodology methodology NOUN issue-415 239 27 , , PUNCT issue-415 239 28 organization organization NOUN issue-415 239 29 of of ADP issue-415 239 30 accounting accounting NOUN issue-415 239 31 and and CCONJ issue-415 239 32 taxation taxation NOUN issue-415 239 33 " " PUNCT issue-415 239 34 ] ] X issue-415 239 35 , , PUNCT issue-415 239 36 181–182 181–182 NUM issue-415 239 37 . . PUNCT issue-415 240 1 ( ( PUNCT issue-415 240 2 in in ADP issue-415 240 3 ukrainian ukrainian ADJ issue-415 240 4 ) ) PUNCT issue-415 240 5 khoroshaiev khoroshaiev PROPN issue-415 240 6 , , PUNCT issue-415 240 7 ye.s ye.s NOUN issue-415 240 8 . . PUNCT issue-415 241 1 ( ( PUNCT issue-415 241 2 2008 2008 NUM issue-415 241 3 ) ) PUNCT issue-415 241 4 . . PUNCT issue-415 242 1 zakonodavche zakonodavche NOUN issue-415 242 2 rehulyuvannia rehulyuvannia PROPN issue-415 242 3 pdv pdv NOUN issue-415 242 4 ta ta X issue-415 242 5 shliakhy shliakhy PROPN issue-415 242 6 yoho yoho PROPN issue-415 242 7 udoskonalennia udoskonalennia PROPN issue-415 243 1 [ [ X issue-415 243 2 legislative legislative ADJ issue-415 243 3 regulation regulation NOUN issue-415 243 4 of of ADP issue-415 243 5 vat vat NOUN issue-415 243 6 and and CCONJ issue-415 243 7 ways way NOUN issue-415 243 8 of of ADP issue-415 243 9 its its PRON issue-415 243 10 improvement improvement NOUN issue-415 243 11 ] ] PUNCT issue-415 243 12 . . PUNCT issue-415 244 1 chasopys chasopys PROPN issue-415 244 2 kyivskoho kyivskoho PROPN issue-415 244 3 universytetu universytetu PROPN issue-415 244 4 prava prava NOUN issue-415 244 5 [ [ PUNCT issue-415 244 6 journal journal NOUN issue-415 244 7 of of ADP issue-415 244 8 the the DET issue-415 244 9 kyiv kyiv PROPN issue-415 244 10 university university PROPN issue-415 244 11 of of ADP issue-415 244 12 law law NOUN issue-415 244 13 ] ] PUNCT issue-415 244 14 , , PUNCT issue-415 244 15 4 4 NUM issue-415 244 16 , , PUNCT issue-415 244 17 111–117 111–117 NUM issue-415 244 18 . . PUNCT issue-415 245 1 kmit kmit PROPN issue-415 245 2 , , PUNCT issue-415 245 3 v.m v.m PROPN issue-415 245 4 . . PROPN issue-415 245 5 , , PUNCT issue-415 245 6 shuhailo shuhailo PROPN issue-415 245 7 , , PUNCT issue-415 245 8 d.o d.o PROPN issue-415 245 9 . . PROPN issue-415 245 10 ( ( PUNCT issue-415 245 11 2017 2017 NUM issue-415 245 12 ) ) PUNCT issue-415 245 13 . . PUNCT issue-415 246 1 zarubizhnyi zarubizhnyi PROPN issue-415 246 2 dosvid dosvid PROPN issue-415 246 3 spravliannia spravliannia PROPN issue-415 246 4 pdv pdv PROPN issue-415 246 5 i i PRON issue-415 246 6 dotsilnist dotsilnist VERB issue-415 246 7 yoho yoho PROPN issue-415 246 8 zastosuvannia zastosuvannia PROPN issue-415 246 9 v v ADP issue-415 246 10 ukraini ukraini PROPN issue-415 247 1 [ [ X issue-415 247 2 foreign foreign ADJ issue-415 247 3 experience experience NOUN issue-415 247 4 of of ADP issue-415 247 5 vat vat NOUN issue-415 247 6 collection collection NOUN issue-415 247 7 and and CCONJ issue-415 247 8 expediency expediency NOUN issue-415 247 9 of of ADP issue-415 247 10 its its PRON issue-415 247 11 application application NOUN issue-415 247 12 in in ADP issue-415 247 13 ukraine ukraine NOUN issue-415 247 14 ] ] PUNCT issue-415 247 15 . . PUNCT issue-415 248 1 priazovskyi priazovskyi PROPN issue-415 248 2 ekonomichnyi ekonomichnyi PROPN issue-415 248 3 visnyk visnyk VERB issue-415 249 1 [ [ X issue-415 249 2 priazovsk priazovsk NOUN issue-415 249 3 economic economic ADJ issue-415 249 4 bulletin bulletin NOUN issue-415 249 5 ] ] PUNCT issue-415 249 6 , , PUNCT issue-415 249 7 5(05 5(05 NUM issue-415 249 8 ) ) PUNCT issue-415 249 9 , , PUNCT issue-415 249 10 311–316 311–316 NUM issue-415 249 11 . . PUNCT issue-415 250 1 ( ( PUNCT issue-415 250 2 in in ADP issue-415 250 3 ukrainian ukrainian ADJ issue-415 250 4 ) ) PUNCT issue-415 250 5 kniazev kniazev PROPN issue-415 250 6 , , PUNCT issue-415 250 7 v.h v.h PROPN issue-415 250 8 . . PROPN issue-415 250 9 , , PUNCT issue-415 250 10 chernik chernik NOUN issue-415 250 11 , , PUNCT issue-415 250 12 d.h d.h PROPN issue-415 250 13 . . PROPN issue-415 250 14 ( ( PUNCT issue-415 250 15 1997 1997 NUM issue-415 250 16 ) ) PUNCT issue-415 250 17 . . PUNCT issue-415 251 1 nalohovye nalohovye PROPN issue-415 251 2 systemy systemy PROPN issue-415 251 3 zarubezhnykh zarubezhnykh PROPN issue-415 251 4 stran stran PROPN issue-415 251 5 : : PUNCT issue-415 252 1 uchebnyk uchebnyk PROPN issue-415 252 2 dlia dlia PROPN issue-415 252 3 vuzov vuzov PROPN issue-415 253 1 [ [ X issue-415 253 2 tax tax NOUN issue-415 253 3 systems system NOUN issue-415 253 4 of of ADP issue-415 253 5 foreign foreign ADJ issue-415 253 6 countries country NOUN issue-415 253 7 : : PUNCT issue-415 253 8 a a DET issue-415 253 9 textbook textbook NOUN issue-415 253 10 for for ADP issue-415 253 11 high high ADJ issue-415 253 12 schools school NOUN issue-415 253 13 ] ] PUNCT issue-415 253 14 . . PUNCT issue-415 254 1 m. m. NOUN issue-415 254 2 : : PUNCT issue-415 254 3 zakon zakon PROPN issue-415 254 4 i i PROPN issue-415 254 5 parvo parvo NOUN issue-415 254 6 , , PUNCT issue-415 254 7 unity unity NOUN issue-415 254 8 . . PUNCT issue-415 255 1 ( ( PUNCT issue-415 255 2 in in ADP issue-415 255 3 russian russian ADJ issue-415 255 4 ) ) PUNCT issue-415 255 5 komlev komlev PROPN issue-415 255 6 , , PUNCT issue-415 255 7 ye.v ye.v PROPN issue-415 255 8 . . PROPN issue-415 255 9 , , PUNCT issue-415 255 10 sidorova sidorova PROPN issue-415 255 11 , , PUNCT issue-415 255 12 t.v t.v PROPN issue-415 255 13 . . PROPN issue-415 255 14 ( ( PUNCT issue-415 255 15 2017 2017 NUM issue-415 255 16 ) ) PUNCT issue-415 255 17 . . PUNCT issue-415 256 1 problemy problemy PROPN issue-415 256 2 i i PRON issue-415 256 3 sovershenstvovanie sovershenstvovanie VERB issue-415 256 4 protsessa protsessa PROPN issue-415 256 5 administrativnogo administrativnogo PROPN issue-415 256 6 naloga naloga NOUN issue-415 256 7 na na PROPN issue-415 256 8 dobavlennuiu dobavlennuiu PROPN issue-415 256 9 stoimost stoimost VERB issue-415 256 10 v v ADP issue-415 256 11 respublike respublike ADJ issue-415 256 12 belarus belarus NOUN issue-415 256 13 [ [ X issue-415 256 14 problems problem NOUN issue-415 256 15 and and CCONJ issue-415 256 16 improvement improvement NOUN issue-415 256 17 of of ADP issue-415 256 18 the the DET issue-415 256 19 process process NOUN issue-415 256 20 of of ADP issue-415 256 21 administrative administrative ADJ issue-415 256 22 value value NOUN issue-415 256 23 added add VERB issue-415 256 24 tax tax NOUN issue-415 256 25 in in ADP issue-415 256 26 the the DET issue-415 256 27 republic republic NOUN issue-415 256 28 of of ADP issue-415 256 29 belarus belarus PROPN issue-415 256 30 ] ] PUNCT issue-415 256 31 . . PUNCT issue-415 257 1 elektronnyi elektronnyi PROPN issue-415 257 2 nauchno nauchno PROPN issue-415 257 3 - - PUNCT issue-415 257 4 tekhnicheskiy tekhnicheskiy NOUN issue-415 257 5 zhurnal zhurnal ADJ issue-415 257 6 [ [ X issue-415 257 7 electronic electronic ADJ issue-415 257 8 scientific scientific ADJ issue-415 257 9 and and CCONJ issue-415 257 10 technical technical ADJ issue-415 257 11 journal journal NOUN issue-415 257 12 ] ] PUNCT issue-415 257 13 . . PUNCT issue-415 258 1 retrieved retrieve VERB issue-415 258 2 from from ADP issue-415 258 3 : : PUNCT issue-415 258 4 http://e.biblio.bru.by/bitstream/handle/1212121212/5139/komlev.pdf?sequence=1 http://e.biblio.bru.by/bitstream/handle/1212121212/5139/komlev.pdf?sequence=1 X issue-415 258 5 . . PUNCT issue-415 259 1 ( ( PUNCT issue-415 259 2 in in ADP issue-415 259 3 russian russian ADJ issue-415 259 4 ) ) PUNCT issue-415 259 5 korolchuk korolchuk NOUN issue-415 259 6 , , PUNCT issue-415 259 7 v.v v.v PROPN issue-415 259 8 . . PROPN issue-415 259 9 ( ( PUNCT issue-415 259 10 2010 2010 NUM issue-415 259 11 ) ) PUNCT issue-415 259 12 . . PUNCT issue-415 260 1 zapobihannia zapobihannia PROPN issue-415 260 2 zlochynam zlochynam PROPN issue-415 260 3 , , PUNCT issue-415 260 4 poviazanym poviazanym NOUN issue-415 260 5 z z PROPN issue-415 260 6 vidshkoduvanniam vidshkoduvanniam NOUN issue-415 260 7 podatku podatku NOUN issue-415 260 8 na na PART issue-415 260 9 dodanu dodanu VERB issue-415 260 10 vartist vartist NOUN issue-415 261 1 [ [ X issue-415 261 2 prevention prevention NOUN issue-415 261 3 of of ADP issue-415 261 4 crimes crime NOUN issue-415 261 5 related relate VERB issue-415 261 6 to to ADP issue-415 261 7 the the DET issue-415 261 8 reimbursement reimbursement NOUN issue-415 261 9 of of ADP issue-415 261 10 value value NOUN issue-415 261 11 added add VERB issue-415 261 12 tax tax NOUN issue-415 261 13 ] ] PUNCT issue-415 261 14 ( ( PUNCT issue-415 261 15 dissertation dissertation NOUN issue-415 261 16 ) ) PUNCT issue-415 261 17 . . PUNCT issue-415 262 1 kiev kiev PROPN issue-415 262 2 national national PROPN issue-415 262 3 university university PROPN issue-415 262 4 of of ADP issue-415 262 5 internal internal PROPN issue-415 262 6 affairs affairs PROPN issue-415 262 7 , , PUNCT issue-415 262 8 kiev kiev PROPN issue-415 262 9 , , PUNCT issue-415 262 10 330 330 NUM issue-415 262 11 p. p. NOUN issue-415 262 12 ( ( PUNCT issue-415 262 13 in in ADP issue-415 262 14 ukrainian ukrainian ADJ issue-415 262 15 ) ) PUNCT issue-415 262 16 kucheriavenko kucheriavenko PROPN issue-415 262 17 , , PUNCT issue-415 262 18 m.p m.p PROPN issue-415 262 19 . . PROPN issue-415 262 20 ( ( PUNCT issue-415 262 21 2001 2001 NUM issue-415 262 22 ) ) PUNCT issue-415 262 23 . . PUNCT issue-415 263 1 osnovy osnovy ADJ issue-415 263 2 podatkovoho podatkovoho PROPN issue-415 263 3 prava prava PROPN issue-415 263 4 : : PUNCT issue-415 263 5 navchalnyi navchalnyi PROPN issue-415 263 6 posibnyk posibnyk VERB issue-415 263 7 [ [ PUNCT issue-415 263 8 fundamentals fundamental NOUN issue-415 263 9 of of ADP issue-415 263 10 tax tax NOUN issue-415 263 11 law law NOUN issue-415 263 12 : : PUNCT issue-415 263 13 a a DET issue-415 263 14 teaching teaching NOUN issue-415 263 15 manual manual NOUN issue-415 263 16 ] ] PUNCT issue-415 263 17 ( ( PUNCT issue-415 263 18 pp pp INTJ issue-415 263 19 . . PUNCT issue-415 264 1 62–63 62–63 NUM issue-415 264 2 ) ) PUNCT issue-415 264 3 . . PUNCT issue-415 265 1 kharkiv kharkiv NOUN issue-415 265 2 : : PUNCT issue-415 265 3 legas legas PROPN issue-415 265 4 . . PUNCT issue-415 266 1 ( ( PUNCT issue-415 266 2 in in ADP issue-415 266 3 ukrainian ukrainian ADJ issue-415 266 4 ) ) PUNCT issue-415 266 5 lastovetskyi lastovetskyi PROPN issue-415 266 6 , , PUNCT issue-415 266 7 a.s a.s PROPN issue-415 266 8 . . PROPN issue-415 266 9 ( ( PUNCT issue-415 266 10 2004 2004 NUM issue-415 266 11 ) ) PUNCT issue-415 266 12 . . PUNCT issue-415 267 1 orhanizatsiino orhanizatsiino NOUN issue-415 267 2 - - PUNCT issue-415 267 3 pravovi pravovi NOUN issue-415 267 4 zasady zasady NOUN issue-415 267 5 rehuliuvannia rehuliuvannia NOUN issue-415 267 6 pidpryiemnytskoi pidpryiemnytskoi NOUN issue-415 267 7 diialnosti diialnosti PROPN issue-415 267 8 v v ADP issue-415 267 9 ukraini ukraini NOUN issue-415 267 10 [ [ X issue-415 267 11 organizational organizational ADJ issue-415 267 12 and and CCONJ issue-415 267 13 legal legal ADJ issue-415 267 14 bases basis NOUN issue-415 267 15 of of ADP issue-415 267 16 regulation regulation NOUN issue-415 267 17 of of ADP issue-415 267 18 entrepreneurial entrepreneurial ADJ issue-415 267 19 activity activity NOUN issue-415 267 20 in in ADP issue-415 267 21 ukraine ukraine NOUN issue-415 267 22 ] ] X issue-415 267 23 ( ( PUNCT issue-415 267 24 dissertation dissertation NOUN issue-415 267 25 ) ) PUNCT issue-415 267 26 . . PUNCT issue-415 268 1 kyiv kyiv PROPN issue-415 268 2 juridical juridical PROPN issue-415 268 3 institute institute PROPN issue-415 268 4 , , PUNCT issue-415 268 5 kyiv kyiv PROPN issue-415 268 6 , , PUNCT issue-415 268 7 194 194 NUM issue-415 268 8 p. p. NOUN issue-415 268 9 ( ( PUNCT issue-415 268 10 in in ADP issue-415 268 11 ukrainian ukrainian ADJ issue-415 268 12 ) ) PUNCT issue-415 268 13 lykova lykova PROPN issue-415 268 14 , , PUNCT issue-415 268 15 l.n l.n PROPN issue-415 268 16 . . PROPN issue-415 268 17 ( ( PUNCT issue-415 268 18 2015 2015 NUM issue-415 268 19 ) ) PUNCT issue-415 268 20 . . PUNCT issue-415 269 1 nalogi nalogi NOUN issue-415 269 2 i i PRON issue-415 269 3 nalogooblozheniie nalogooblozheniie PROPN issue-415 269 4 : : PUNCT issue-415 269 5 uchebnik uchebnik PROPN issue-415 269 6 i i PROPN issue-415 269 7 praktikum praktikum PROPN issue-415 269 8 dlia dlia PROPN issue-415 269 9 spo spo PROPN issue-415 270 1 [ [ PUNCT issue-415 270 2 taxes taxis NOUN issue-415 270 3 and and CCONJ issue-415 270 4 taxation taxation NOUN issue-415 270 5 : : PUNCT issue-415 270 6 a a DET issue-415 270 7 textbook textbook NOUN issue-415 270 8 ] ] PUNCT issue-415 270 9 . . PUNCT issue-415 271 1 m. m. NOUN issue-415 271 2 : : PUNCT issue-415 271 3 publishing publish VERB issue-415 271 4 house house NOUN issue-415 271 5 youwrite youwrite NOUN issue-415 271 6 , , PUNCT issue-415 271 7 353 353 NUM issue-415 271 8 p. p. NOUN issue-415 271 9 ( ( PUNCT issue-415 271 10 in in ADP issue-415 271 11 russian russian ADJ issue-415 271 12 ) ) PUNCT issue-415 271 13 marchenko marchenko PROPN issue-415 271 14 , , PUNCT issue-415 271 15 v.b v.b PROPN issue-415 271 16 . . PROPN issue-415 271 17 ( ( PUNCT issue-415 271 18 2009 2009 NUM issue-415 271 19 ) ) PUNCT issue-415 271 20 . . PUNCT issue-415 272 1 administratyvno administratyvno NOUN issue-415 272 2 - - PUNCT issue-415 272 3 pravove pravove NOUN issue-415 272 4 rehulyuvannia rehulyuvannia NOUN issue-415 272 5 u u PROPN issue-415 272 6 sferi sferi PROPN issue-415 272 7 spravlyannia spravlyannia PROPN issue-415 272 8 podatkiv podatkiv PROPN issue-415 273 1 [ [ X issue-415 273 2 administrative administrative ADJ issue-415 273 3 and and CCONJ issue-415 273 4 legal legal ADJ issue-415 273 5 regulation regulation NOUN issue-415 273 6 in in ADP issue-415 273 7 the the DET issue-415 273 8 field field NOUN issue-415 273 9 of of ADP issue-415 273 10 tax tax NOUN issue-415 273 11 collection collection NOUN issue-415 273 12 ] ] PUNCT issue-415 273 13 ( ( PUNCT issue-415 273 14 dissertation dissertation NOUN issue-415 273 15 ) ) PUNCT issue-415 273 16 . . PUNCT issue-415 274 1 national national PROPN issue-415 274 2 university university PROPN issue-415 274 3 of of ADP issue-415 274 4 state state NOUN issue-415 274 5 tax tax NOUN issue-415 274 6 service service NOUN issue-415 274 7 of of ADP issue-415 274 8 ukraine ukraine NOUN issue-415 274 9 , , PUNCT issue-415 274 10 irpin irpin NOUN issue-415 274 11 , , PUNCT issue-415 274 12 212 212 NUM issue-415 274 13 p. p. NOUN issue-415 274 14 ( ( PUNCT issue-415 274 15 in in ADP issue-415 274 16 ukrainian ukrainian ADJ issue-415 274 17 ) ) PUNCT issue-415 274 18 melnyk melnyk PROPN issue-415 274 19 , , PUNCT issue-415 274 20 r.s r.s PROPN issue-415 274 21 . . PROPN issue-415 274 22 ( ( PUNCT issue-415 274 23 2010 2010 NUM issue-415 274 24 ) ) PUNCT issue-415 274 25 . . PUNCT issue-415 275 1 administratyvno administratyvno NOUN issue-415 275 2 - - PUNCT issue-415 275 3 hospodarske hospodarske PROPN issue-415 275 4 pravo pravo PROPN issue-415 275 5 yak yak PROPN issue-415 275 6 strukturnyi strukturnyi PROPN issue-415 275 7 element element PROPN issue-415 275 8 systemy systemy PROPN issue-415 275 9 administratyvnoho administratyvnoho PROPN issue-415 275 10 prava prava PROPN issue-415 275 11 : : PUNCT issue-415 275 12 zarubizhnyi zarubizhnyi PROPN issue-415 275 13 dosvid dosvid PROPN issue-415 275 14 ta ta PROPN issue-415 275 15 natsionalni natsionalni ADJ issue-415 275 16 osoblyvosti osoblyvosti NOUN issue-415 276 1 [ [ X issue-415 276 2 administrative administrative ADJ issue-415 276 3 and and CCONJ issue-415 276 4 commercial commercial ADJ issue-415 276 5 law law NOUN issue-415 276 6 as as ADP issue-415 276 7 a a DET issue-415 276 8 structural structural ADJ issue-415 276 9 element element NOUN issue-415 276 10 of of ADP issue-415 276 11 the the DET issue-415 276 12 system system NOUN issue-415 276 13 of of ADP issue-415 276 14 administrative administrative ADJ issue-415 276 15 law law NOUN issue-415 276 16 : : PUNCT issue-415 276 17 foreign foreign ADJ issue-415 276 18 experience experience NOUN issue-415 276 19 and and CCONJ issue-415 276 20 national national ADJ issue-415 276 21 features feature NOUN issue-415 276 22 ] ] PUNCT issue-415 276 23 . . PUNCT issue-415 277 1 pravo pravo PROPN issue-415 278 1 i i PRON issue-415 278 2 bezpeka bezpeka NOUN issue-415 279 1 [ [ X issue-415 279 2 law law NOUN issue-415 279 3 and and CCONJ issue-415 279 4 safety safety NOUN issue-415 279 5 ] ] X issue-415 279 6 , , PUNCT issue-415 279 7 2(34 2(34 NUM issue-415 279 8 ) ) PUNCT issue-415 279 9 , , PUNCT issue-415 279 10 55 55 NUM issue-415 279 11 - - SYM issue-415 279 12 59 59 NUM issue-415 279 13 . . PUNCT issue-415 280 1 ( ( PUNCT issue-415 280 2 in in ADP issue-415 280 3 ukrainian ukrainian ADJ issue-415 280 4 ) ) PUNCT issue-415 280 5 nalogovii nalogovii PROPN issue-415 280 6 kodeks kodek NOUN issue-415 280 7 respubliki respubliki ADJ issue-415 280 8 belarus belarus NOUN issue-415 280 9 ( ( PUNCT issue-415 280 10 osobennaia osobennaia PROPN issue-415 280 11 chast chast PROPN issue-415 280 12 ): ): PUNCT issue-415 280 13 zakon zakon PROPN issue-415 280 14 ot ot NUM issue-415 280 15 29 29 NUM issue-415 280 16 dekabrya dekabrya NOUN issue-415 280 17 № № ADP issue-415 280 18 71 71 NUM issue-415 280 19 - - SYM issue-415 280 20 3 3 NUM issue-415 280 21 . . PUNCT issue-415 281 1 [ [ X issue-415 281 2 the the DET issue-415 281 3 tax tax NOUN issue-415 281 4 code code NOUN issue-415 281 5 of of ADP issue-415 281 6 the the DET issue-415 281 7 republic republic NOUN issue-415 281 8 of of ADP issue-415 281 9 belarus belarus PROPN issue-415 281 10 ( ( PUNCT issue-415 281 11 special special ADJ issue-415 281 12 part part NOUN issue-415 281 13 ): ): PUNCT issue-415 281 14 law law NOUN issue-415 281 15 no no NOUN issue-415 281 16 . . NOUN issue-415 282 1 71 71 NUM issue-415 282 2 - - SYM issue-415 282 3 3 3 NUM issue-415 282 4 ] ] PUNCT issue-415 282 5 . . PUNCT issue-415 283 1 ( ( PUNCT issue-415 283 2 2009 2009 NUM issue-415 283 3 ) ) PUNCT issue-415 283 4 . . PUNCT issue-415 284 1 retrieved retrieve VERB issue-415 284 2 from from ADP issue-415 284 3 : : PUNCT issue-415 284 4 http://nalog.gov.by/ru/article90/. http://nalog.gov.by/ru/article90/. PROPN issue-415 284 5 ( ( PUNCT issue-415 284 6 in in ADP issue-415 284 7 russian russian ADJ issue-415 284 8 ) ) PUNCT issue-415 284 9 nikitina nikitina PROPN issue-415 284 10 , , PUNCT issue-415 284 11 a.v a.v PROPN issue-415 284 12 . . PROPN issue-415 284 13 ( ( PUNCT issue-415 284 14 2002 2002 NUM issue-415 284 15 ) ) PUNCT issue-415 284 16 . . PUNCT issue-415 285 1 pravovoe pravovoe PROPN issue-415 285 2 rehulyrovanie rehulyrovanie PROPN issue-415 285 3 pohranichnoho pohranichnoho PROPN issue-415 285 4 vzaimodeistviia vzaimodeistviia VERB issue-415 285 5 nalohovoho nalohovoho PROPN issue-415 285 6 y y PROPN issue-415 285 7 biudzhetnoho biudzhetnoho PROPN issue-415 285 8 zakonodatelstva zakonodatelstva VERB issue-415 286 1 [ [ X issue-415 286 2 legal legal ADJ issue-415 286 3 regulation regulation NOUN issue-415 286 4 of of ADP issue-415 286 5 frontier frontier NOUN issue-415 286 6 interaction interaction NOUN issue-415 286 7 of of ADP issue-415 286 8 tax tax NOUN issue-415 286 9 and and CCONJ issue-415 286 10 budgetary budgetary ADJ issue-415 286 11 legislation legislation NOUN issue-415 286 12 ] ] PUNCT issue-415 286 13 . . PUNCT issue-415 287 1 finansy finansy ADJ issue-415 288 1 [ [ X issue-415 288 2 finances finance NOUN issue-415 288 3 ] ] PUNCT issue-415 288 4 , , PUNCT issue-415 288 5 11 11 NUM issue-415 288 6 , , PUNCT issue-415 288 7 32–36.(in 32–36.(in NUM issue-415 288 8 russian russian ADJ issue-415 288 9 ) ) PUNCT issue-415 288 10 okseniuk okseniuk NOUN issue-415 288 11 , , PUNCT issue-415 288 12 o.i o.i PROPN issue-415 288 13 . . PUNCT issue-415 289 1 ( ( PUNCT issue-415 289 2 2015 2015 NUM issue-415 289 3 ) ) PUNCT issue-415 289 4 . . PUNCT issue-415 290 1 fiskalna fiskalna PROPN issue-415 290 2 efektyvnist efektyvnist PROPN issue-415 290 3 podatku podatku NOUN issue-415 290 4 na na PART issue-415 290 5 dodanu dodanu VERB issue-415 290 6 vartist vartist NOUN issue-415 290 7 v v ADP issue-415 290 8 ekonomitsi ekonomitsi PROPN issue-415 290 9 ukrainy ukrainy PROPN issue-415 290 10 [ [ X issue-415 290 11 fiscal fiscal ADJ issue-415 290 12 efficiency efficiency NOUN issue-415 290 13 of of ADP issue-415 290 14 the the DET issue-415 290 15 value value NOUN issue-415 290 16 added add VERB issue-415 290 17 tax tax NOUN issue-415 290 18 on on ADP issue-415 290 19 the the DET issue-415 290 20 economy economy NOUN issue-415 290 21 of of ADP issue-415 290 22 ukraine ukraine NOUN issue-415 290 23 ] ] X issue-415 290 24 . . PUNCT issue-415 291 1 ( ( PUNCT issue-415 291 2 dissertation dissertation NOUN issue-415 291 3 ) ) PUNCT issue-415 291 4 . . PUNCT issue-415 292 1 lviv lviv PROPN issue-415 292 2 , , PUNCT issue-415 292 3 231 231 NUM issue-415 292 4 p. p. NOUN issue-415 292 5 ( ( PUNCT issue-415 292 6 in in ADP issue-415 292 7 ukrainian ukrainian ADJ issue-415 292 8 ) ) PUNCT issue-415 292 9 ovcharenko ovcharenko PROPN issue-415 292 10 , , PUNCT issue-415 292 11 n.m n.m PROPN issue-415 292 12 . . PROPN issue-415 292 13 , , PUNCT issue-415 292 14 rieznik rieznik NOUN issue-415 292 15 , , PUNCT issue-415 292 16 o.m o.m PROPN issue-415 292 17 . . PROPN issue-415 292 18 porivnyalna porivnyalna PROPN issue-415 292 19 kharakterystyka kharakterystyka PROPN issue-415 292 20 stavky stavky PROPN issue-415 292 21 podatku podatku ADJ issue-415 292 22 na na PART issue-415 292 23 dodanu dodanu VERB issue-415 292 24 vartist vartist NOUN issue-415 292 25 v v ADP issue-415 292 26 rumunii rumunii NOUN issue-415 292 27 , , PUNCT issue-415 292 28 frantsii frantsii NOUN issue-415 292 29 , , PUNCT issue-415 292 30 lyuksemburzi lyuksemburzi NOUN issue-415 292 31 ta ta PART issue-415 292 32 ukraini ukraini VERB issue-415 292 33 comparative comparative ADJ issue-415 292 34 characteristics characteristic NOUN issue-415 292 35 of of ADP issue-415 292 36 the the DET issue-415 292 37 value value NOUN issue-415 292 38 added add VERB issue-415 292 39 tax tax NOUN issue-415 292 40 rate rate NOUN issue-415 292 41 in in ADP issue-415 292 42 romania romania PROPN issue-415 292 43 , , PUNCT issue-415 292 44 france france PROPN issue-415 292 45 , , PUNCT issue-415 292 46 luxembourg luxembourg PROPN issue-415 292 47 and and CCONJ issue-415 292 48 ukraine ukraine PROPN issue-415 292 49 . . PUNCT issue-415 293 1 retrieved retrieve VERB issue-415 293 2 from from ADP issue-415 293 3 : : PUNCT issue-415 293 4 https://essuir.sumdu.edu.ua/bitstream/123456789/43878/3/ https://essuir.sumdu.edu.ua/bitstream/123456789/43878/3/ PROPN issue-415 293 5 reznik_ovcharenko_comparative_characteristics_rate_of_vat.pdf reznik_ovcharenko_comparative_characteristics_rate_of_vat.pdf PROPN issue-415 293 6 . . PUNCT issue-415 294 1 ( ( PUNCT issue-415 294 2 in in ADP issue-415 294 3 ukrainian ukrainian ADJ issue-415 294 4 ) ) PUNCT issue-415 294 5 pasichnyk pasichnyk PROPN issue-415 294 6 , , PUNCT issue-415 294 7 v.b v.b PROPN issue-415 294 8 . . PROPN issue-415 294 9 ( ( PUNCT issue-415 294 10 2015 2015 NUM issue-415 294 11 ) ) PUNCT issue-415 294 12 . . PUNCT issue-415 295 1 systema systema PROPN issue-415 295 2 uperedzhennia uperedzhennia PROPN issue-415 295 3 ryzykiv ryzykiv NOUN issue-415 295 4 na na PROPN issue-415 295 5 rehionalnomu rehionalnomu PROPN issue-415 295 6 rivni rivni PROPN issue-415 295 7 z z PROPN issue-415 295 8 vykorystanniam vykorystanniam PROPN issue-415 296 1 danykh danykh PROPN issue-415 296 2 yedynoho yedynoho NOUN issue-415 296 3 reyestru reyestru PROPN issue-415 296 4 podatkovykh podatkovykh VERB issue-415 296 5 nakladnykh nakladnykh ADJ issue-415 296 6 ta ta PROPN issue-415 296 7 systemy systemy PROPN issue-415 296 8 avtomatyzovanoho avtomatyzovanoho PROPN issue-415 296 9 spivstavlennia spivstavlennia PROPN issue-415 296 10 podatkovykh podatkovykh VERB issue-415 296 11 zoboviazan zoboviazan NOUN issue-415 296 12 ta ta ADP issue-415 296 13 podatkovoho podatkovoho PROPN issue-415 296 14 kredytu kredytu VERB issue-415 296 15 v v NUM issue-415 296 16 rozrizi rozrizi NOUN issue-415 296 17 kontrahentiv kontrahentiv PROPN issue-415 297 1 [ [ X issue-415 297 2 regional regional ADJ issue-415 297 3 risk risk NOUN issue-415 297 4 prevention prevention NOUN issue-415 297 5 system system NOUN issue-415 297 6 using use VERB issue-415 297 7 data datum NOUN issue-415 297 8 from from ADP issue-415 297 9 the the DET issue-415 297 10 unified unified ADJ issue-415 297 11 register register NOUN issue-415 297 12 of of ADP issue-415 297 13 tax tax NOUN issue-415 297 14 bills bill NOUN issue-415 297 15 and and CCONJ issue-415 297 16 the the DET issue-415 297 17 automated automate VERB issue-415 297 18 comparison comparison NOUN issue-415 297 19 of of ADP issue-415 297 20 tax tax NOUN issue-415 297 21 obligations obligation NOUN issue-415 297 22 and and CCONJ issue-415 297 23 tax tax NOUN issue-415 297 24 credit credit NOUN issue-415 297 25 by by ADP issue-415 297 26 contractors contractor NOUN issue-415 297 27 ] ] PUNCT issue-415 297 28 . . PUNCT issue-415 298 1 kyiv kyiv ADJ issue-415 298 2 : : PUNCT issue-415 298 3 dfs dfs PROPN issue-415 298 4 of of ADP issue-415 298 5 ukraine ukraine PROPN issue-415 298 6 center center NOUN issue-415 298 7 for for ADP issue-415 298 8 retraining retrain VERB issue-415 298 9 and and CCONJ issue-415 298 10 advanced advanced ADJ issue-415 298 11 training training NOUN issue-415 298 12 of of ADP issue-415 298 13 senior senior ADJ issue-415 298 14 managers manager NOUN issue-415 298 15 of of ADP issue-415 298 16 dfs dfs PROPN issue-415 298 17 bodies body NOUN issue-415 298 18 , , PUNCT issue-415 298 19 83 83 NUM issue-415 298 20 p. p. NOUN issue-415 298 21 ( ( PUNCT issue-415 298 22 in in ADP issue-415 298 23 ukrainian ukrainian ADJ issue-415 298 24 ) ) PUNCT issue-415 298 25 . . PUNCT issue-415 299 1 baltic baltic PROPN issue-415 299 2 journal journal PROPN issue-415 299 3 of of ADP issue-415 299 4 economic economic ADJ issue-415 299 5 studies study NOUN issue-415 299 6 308 308 NUM issue-415 299 7 vol vol NOUN issue-415 299 8 . . PROPN issue-415 300 1 4 4 NUM issue-415 300 2 , , PUNCT issue-415 300 3 no no INTJ issue-415 300 4 . . NOUN issue-415 300 5 2 2 NUM issue-415 300 6 , , PUNCT issue-415 300 7 2018 2018 NUM issue-415 300 8 podatkovi podatkovi ADJ issue-415 300 9 systemy systemy NOUN issue-415 300 10 zarubizhnykh zarubizhnykh PROPN issue-415 300 11 krain krain VERB issue-415 301 1 [ [ X issue-415 301 2 tax tax NOUN issue-415 301 3 systems system NOUN issue-415 301 4 of of ADP issue-415 301 5 foreign foreign ADJ issue-415 301 6 countries country NOUN issue-415 301 7 ] ] PUNCT issue-415 301 8 . . PUNCT issue-415 302 1 ( ( PUNCT issue-415 302 2 2012 2012 NUM issue-415 302 3 ) ) PUNCT issue-415 302 4 . . PUNCT issue-415 303 1 in in ADP issue-415 303 2 l.v l.v PROPN issue-415 303 3 . . PROPN issue-415 303 4 andrushchenko andrushchenko PROPN issue-415 303 5 , , PUNCT issue-415 303 6 z.s z.s PROPN issue-415 303 7 . . PROPN issue-415 303 8     SPACE issue-415 303 9 varnalii varnalii NOUN issue-415 303 10 , , PUNCT issue-415 303 11 i.a i.a PROPN issue-415 303 12 . . PROPN issue-415 303 13 prokopenko prokopenko PROPN issue-415 303 14 , , PUNCT issue-415 303 15 t.v t.v PROPN issue-415 303 16 . . PROPN issue-415 303 17 tuchak tuchak PROPN issue-415 303 18 . . PUNCT issue-415 304 1 navchalnyi navchalnyi PROPN issue-415 304 2 posibnyk posibnyk PROPN issue-415 304 3 nudps nudps PROPN issue-415 304 4 ukrainy ukrainy NOUN issue-415 304 5 [ [ X issue-415 304 6 the the DET issue-415 304 7 textbook textbook NOUN issue-415 304 8 nusfs nusfs ADJ issue-415 304 9 of of ADP issue-415 304 10 ukraine ukraine NOUN issue-415 304 11 ] ] X issue-415 304 12 , , PUNCT issue-415 304 13 1 1 NUM issue-415 304 14 , , PUNCT issue-415 304 15 74–80 74–80 NUM issue-415 304 16 , , PUNCT issue-415 304 17 116–127 116–127 NUM issue-415 304 18 . . PUNCT issue-415 305 1 ( ( PUNCT issue-415 305 2 in in ADP issue-415 305 3 ukrainian ukrainian ADJ issue-415 305 4 ) ) PUNCT issue-415 305 5 podatkovyi podatkovyi NOUN issue-415 305 6 kodeks kodek NOUN issue-415 305 7 ukrainy ukrainy ADJ issue-415 305 8 : : PUNCT issue-415 305 9 zakon zakon PROPN issue-415 305 10 vid vid PROPN issue-415 305 11 02.12.2010 02.12.2010 PROPN issue-415 305 12 № № ADP issue-415 305 13 2755 2755 NUM issue-415 305 14 - - SYM issue-415 305 15 vi vi NOUN issue-415 306 1 [ [ X issue-415 306 2 the the DET issue-415 306 3 tax tax NOUN issue-415 306 4 code code NOUN issue-415 306 5 of of ADP issue-415 306 6 ukraine ukraine NOUN issue-415 306 7 : : PUNCT issue-415 306 8 law law NOUN issue-415 306 9 № № ADP issue-415 306 10 2755 2755 NUM issue-415 306 11 - - SYM issue-415 306 12 vi vi NOUN issue-415 306 13 ] ] X issue-415 306 14 ( ( PUNCT issue-415 306 15 december december PROPN issue-415 306 16 2 2 NUM issue-415 306 17 , , PUNCT issue-415 306 18 2010 2010 NUM issue-415 306 19 ) ) PUNCT issue-415 306 20 . . PUNCT issue-415 307 1 vidomosti vidomosti PROPN issue-415 307 2 verkhovnoi verkhovnoi PROPN issue-415 307 3 rady rady PROPN issue-415 307 4 ukrainy ukrainy PROPN issue-415 308 1 [ [ X issue-415 308 2 bulletin bulletin NOUN issue-415 308 3 of of ADP issue-415 308 4 the the DET issue-415 308 5 verkhovna verkhovna NOUN issue-415 308 6 rada rada PROPN issue-415 308 7 of of ADP issue-415 308 8 ukraine ukraine PROPN issue-415 308 9 ] ] X issue-415 308 10 . . PUNCT issue-415 309 1 ( ( PUNCT issue-415 309 2 2011 2011 NUM issue-415 309 3 ) ) PUNCT issue-415 309 4 . . PUNCT issue-415 310 1 no no INTJ issue-415 310 2 . . NOUN issue-415 310 3 13 13 NUM issue-415 310 4 , , PUNCT issue-415 310 5 no no INTJ issue-415 310 6 . . NOUN issue-415 311 1 13–14 13–14 NUM issue-415 311 2 , , PUNCT issue-415 311 3 no.1 no.1 ADJ issue-415 311 4 5–16 5–16 NOUN issue-415 311 5 , , PUNCT issue-415 311 6 no no INTJ issue-415 311 7 . . NOUN issue-415 311 8 17 17 NUM issue-415 311 9 , , PUNCT issue-415 311 10 p. p. NOUN issue-415 311 11 112 112 NUM issue-415 311 12 . . PUNCT issue-415 312 1 ( ( PUNCT issue-415 312 2 in in ADP issue-415 312 3 russian russian ADJ issue-415 312 4 ) ) PUNCT issue-415 312 5 podatok podatok NOUN issue-415 312 6 na na PART issue-415 312 7 dodanu dodanu VERB issue-415 312 8 vartist vartist NOUN issue-415 312 9 : : PUNCT issue-415 312 10 navchalnyi navchalnyi PROPN issue-415 312 11 posibnyk posibnyk VERB issue-415 312 12 [ [ X issue-415 312 13 value value NOUN issue-415 312 14 added add VERB issue-415 312 15 tax tax NOUN issue-415 312 16 : : PUNCT issue-415 312 17 national national ADJ issue-415 312 18 tutorial tutorial NOUN issue-415 312 19 ] ] X issue-415 312 20 . . PUNCT issue-415 313 1 ( ( PUNCT issue-415 313 2 2004 2004 NUM issue-415 313 3 ) ) PUNCT issue-415 313 4 . . PUNCT issue-415 314 1 irpin irpin PROPN issue-415 314 2 : : PUNCT issue-415 314 3 national national PROPN issue-415 314 4 academy academy PROPN issue-415 314 5 of of ADP issue-415 314 6 internal internal PROPN issue-415 314 7 affairs affair NOUN issue-415 314 8 of of ADP issue-415 314 9 ukraine ukraine NOUN issue-415 314 10 , , PUNCT issue-415 314 11 396 396 NUM issue-415 314 12 p. p. NOUN issue-415 314 13 ( ( PUNCT issue-415 314 14 in in ADP issue-415 314 15 ukrainian ukrainian ADJ issue-415 314 16 ) ) PUNCT issue-415 314 17 podolianchuk podolianchuk NOUN issue-415 314 18 , , PUNCT issue-415 314 19 o.a o.a PROPN issue-415 314 20 . . PROPN issue-415 314 21 ( ( PUNCT issue-415 314 22 2017 2017 NUM issue-415 314 23 ) ) PUNCT issue-415 314 24 . . PUNCT issue-415 315 1 podatok podatok NOUN issue-415 315 2 na na PART issue-415 315 3 dodanu dodanu VERB issue-415 315 4 vartist vartist NOUN issue-415 315 5 : : PUNCT issue-415 315 6 sutnist sutnist NOUN issue-415 315 7 ta ta AUX issue-415 315 8 stan stan PROPN issue-415 315 9 pervynnoho pervynnoho PROPN issue-415 315 10 obliku obliku NOUN issue-415 316 1 [ [ X issue-415 316 2 value value NOUN issue-415 316 3 added add VERB issue-415 316 4 tax tax NOUN issue-415 316 5 : : PUNCT issue-415 316 6 essence essence NOUN issue-415 316 7 and and CCONJ issue-415 316 8 condition condition NOUN issue-415 316 9 of of ADP issue-415 316 10 primary primary ADJ issue-415 316 11 accounting accounting NOUN issue-415 316 12 ] ] PUNCT issue-415 316 13 . . PUNCT issue-415 317 1 ekonomika ekonomika X issue-415 317 2 . . PUNCT issue-415 318 1 finansy finansy ADJ issue-415 318 2 . . PUNCT issue-415 319 1 menedzhment menedzhment NOUN issue-415 319 2 : : PUNCT issue-415 319 3 aktualni aktualni PROPN issue-415 319 4 pytannia pytannia PROPN issue-415 319 5 nauky nauky NOUN issue-415 319 6 i i PRON issue-415 319 7 praktyky praktyky VERB issue-415 319 8 [ [ PUNCT issue-415 319 9 business business NOUN issue-415 319 10 . . PUNCT issue-415 320 1 finances finance NOUN issue-415 320 2 . . PUNCT issue-415 321 1 management management NOUN issue-415 321 2 : : PUNCT issue-415 321 3 topical topical ADJ issue-415 321 4 issues issue NOUN issue-415 321 5 of of ADP issue-415 321 6 science science NOUN issue-415 321 7 and and CCONJ issue-415 321 8 practice practice NOUN issue-415 321 9 ] ] PUNCT issue-415 321 10 , , PUNCT issue-415 321 11 1 1 NUM issue-415 321 12 , , PUNCT issue-415 321 13 82–102 82–102 NUM issue-415 321 14 . . PUNCT issue-415 322 1 ( ( PUNCT issue-415 322 2 in in ADP issue-415 322 3 ukrainian ukrainian ADJ issue-415 322 4 ) ) PUNCT issue-415 322 5 pokyntelytsia pokyntelytsia NOUN issue-415 322 6 , , PUNCT issue-415 322 7 v. v. PROPN issue-415 322 8 ( ( PUNCT issue-415 322 9 2009 2009 NUM issue-415 322 10 ) ) PUNCT issue-415 322 11 . . PUNCT issue-415 323 1 zarubizhnyi zarubizhnyi PROPN issue-415 323 2 dosvid dosvid PROPN issue-415 323 3 administruvannia administruvannia PROPN issue-415 323 4 podatkiv podatkiv PROPN issue-415 324 1 [ [ X issue-415 324 2 foreign foreign ADJ issue-415 324 3 experience experience NOUN issue-415 324 4 in in ADP issue-415 324 5 tax tax NOUN issue-415 324 6 administration administration NOUN issue-415 324 7 ] ] PUNCT issue-415 324 8 . . PUNCT issue-415 325 1 naukovyi naukovyi AUX issue-415 325 2 visnyk visnyk VERB issue-415 326 1 [ [ X issue-415 326 2 scientific scientific ADJ issue-415 326 3 bulletin bulletin NOUN issue-415 326 4 of of ADP issue-415 326 5 dhma dhma NOUN issue-415 326 6 ] ] X issue-415 326 7 , , PUNCT issue-415 326 8 1(4e 1(4e NUM issue-415 326 9 ) ) PUNCT issue-415 326 10 , , PUNCT issue-415 326 11 281–287 281–287 NUM issue-415 326 12 . . PUNCT issue-415 327 1 ( ( PUNCT issue-415 327 2 in in ADP issue-415 327 3 ukrainian ukrainian ADJ issue-415 327 4 ) ) PUNCT issue-415 327 5 popova popova PROPN issue-415 327 6 , , PUNCT issue-415 327 7 l.v l.v PROPN issue-415 327 8 . . PROPN issue-415 327 9 ( ( PUNCT issue-415 327 10 2011 2011 NUM issue-415 327 11 ) ) PUNCT issue-415 327 12 . . PUNCT issue-415 328 1 nalohovye nalohovye PROPN issue-415 328 2 systemy systemy PROPN issue-415 328 3 zarubezhnykh zarubezhnykh PROPN issue-415 328 4 stran stran PROPN issue-415 329 1 [ [ X issue-415 329 2 tax tax NOUN issue-415 329 3 systems system NOUN issue-415 329 4 of of ADP issue-415 329 5 foreign foreign ADJ issue-415 329 6 countries country NOUN issue-415 329 7 ] ] PUNCT issue-415 329 8 . . PUNCT issue-415 330 1 m. m. NOUN issue-415 330 2 : : PUNCT issue-415 330 3 delo delo PROPN issue-415 330 4 i i PROPN issue-415 330 5 servis servis PROPN issue-415 330 6 . . PUNCT issue-415 331 1 ( ( PUNCT issue-415 331 2 in in ADP issue-415 331 3 russian russian ADJ issue-415 331 4 ) ) PUNCT issue-415 331 5 proskura proskura PROPN issue-415 331 6 , , PUNCT issue-415 331 7 k.p k.p PROPN issue-415 331 8 . . PROPN issue-415 331 9 ( ( PUNCT issue-415 331 10 2012 2012 NUM issue-415 331 11 ) ) PUNCT issue-415 331 12 . . PUNCT issue-415 332 1 zarubizhnyi zarubizhnyi PROPN issue-415 332 2 dosvid dosvid PROPN issue-415 332 3 orhanizatsii orhanizatsii PROPN issue-415 332 4 podatkovoho podatkovoho NOUN issue-415 332 5 administruvannia administruvannia NOUN issue-415 333 1 [ [ X issue-415 333 2 foreign foreign ADJ issue-415 333 3 experience experience NOUN issue-415 333 4 in in ADP issue-415 333 5 the the DET issue-415 333 6 organization organization NOUN issue-415 333 7 of of ADP issue-415 333 8 tax tax PROPN issue-415 333 9 administration administration NOUN issue-415 333 10 ] ] PUNCT issue-415 333 11 . . PUNCT issue-415 334 1 ekonomichnyi ekonomichnyi PROPN issue-415 334 2 chasopys chasopys PROPN issue-415 334 3 xxi xxi PROPN issue-415 335 1 [ [ X issue-415 335 2 economic economic ADJ issue-415 335 3 journalxxi journalxxi NOUN issue-415 335 4 ] ] PUNCT issue-415 335 5 , , PUNCT issue-415 335 6 7 7 NUM issue-415 335 7 - - SYM issue-415 335 8 8 8 NUM issue-415 335 9 , , PUNCT issue-415 335 10 30–33 30–33 NUM issue-415 335 11 . . PUNCT issue-415 336 1 ( ( PUNCT issue-415 336 2 in in ADP issue-415 336 3 ukrainian ukrainian ADJ issue-415 336 4 ) ) PUNCT issue-415 336 5 proskura proskura NOUN issue-415 336 6 , , PUNCT issue-415 336 7 k. k. PROPN issue-415 336 8 ( ( PUNCT issue-415 336 9 2012 2012 NUM issue-415 336 10 ) ) PUNCT issue-415 336 11 . . PUNCT issue-415 337 1 podatkove podatkove PROPN issue-415 337 2 administruvannia administruvannia PROPN issue-415 337 3 u u PROPN issue-415 337 4 rozvynenykh rozvynenykh VERB issue-415 337 5 yevropeyskykh yevropeyskykh INTJ issue-415 337 6 krainakh krainakh PROPN issue-415 338 1 [ [ X issue-415 338 2 tax tax NOUN issue-415 338 3 administration administration NOUN issue-415 338 4 in in ADP issue-415 338 5 developed develop VERB issue-415 338 6 european european ADJ issue-415 338 7 countries country NOUN issue-415 338 8 ] ] PUNCT issue-415 338 9 . . PUNCT issue-415 339 1 ekonomichnyi ekonomichnyi NOUN issue-415 339 2 analiz analiz NOUN issue-415 340 1 [ [ X issue-415 340 2 economic economic ADJ issue-415 340 3 analysis analysis NOUN issue-415 340 4 ] ] PUNCT issue-415 340 5 , , PUNCT issue-415 340 6 11(1 11(1 NUM issue-415 340 7 ) ) PUNCT issue-415 340 8 , , PUNCT issue-415 340 9 203–206 203–206 NUM issue-415 340 10 . . PUNCT issue-415 341 1 ( ( PUNCT issue-415 341 2 in in ADP issue-415 341 3 ukrainian ukrainian ADJ issue-415 341 4 ) ) PUNCT issue-415 341 5 pryshva pryshva NOUN issue-415 341 6 , , PUNCT issue-415 341 7 n.yu n.yu ADV issue-415 341 8 . . PUNCT issue-415 341 9 ( ( PUNCT issue-415 341 10 2004 2004 NUM issue-415 341 11 ) ) PUNCT issue-415 341 12 . . PUNCT issue-415 342 1 pravovi pravovi PROPN issue-415 342 2 problemy problemy PROPN issue-415 342 3 rehuliuvannia rehuliuvannia PROPN issue-415 342 4 oboviazkovykh oboviazkovykh VERB issue-415 342 5 platezhiv platezhiv PROPN issue-415 343 1 [ [ X issue-415 343 2 legal legal ADJ issue-415 343 3 problems problem NOUN issue-415 343 4 of of ADP issue-415 343 5 regulation regulation NOUN issue-415 343 6 of of ADP issue-415 343 7 obligatory obligatory ADJ issue-415 343 8 payments payment NOUN issue-415 343 9 ] ] PUNCT issue-415 343 10 ( ( PUNCT issue-415 343 11 dissertation dissertation NOUN issue-415 343 12 ) ) PUNCT issue-415 343 13 . . PUNCT issue-415 344 1 kiev kiev PROPN issue-415 344 2 national national PROPN issue-415 344 3 taras taras PROPN issue-415 344 4 shevchenko shevchenko PROPN issue-415 344 5 university university PROPN issue-415 344 6 , , PUNCT issue-415 344 7 kyiv kyiv PROPN issue-415 344 8 , , PUNCT issue-415 344 9 439 439 NUM issue-415 344 10 p. p. NOUN issue-415 344 11 ( ( PUNCT issue-415 344 12 in in ADP issue-415 344 13 ukrainian ukrainian PROPN issue-415 344 14 ) ) PUNCT issue-415 344 15 svitovyi svitovyi PROPN issue-415 344 16 dosvid dosvid PROPN issue-415 344 17 opodatkuvannia opodatkuvannia PROPN issue-415 344 18 : : PUNCT issue-415 344 19 izrayil izrayil PROPN issue-415 344 20 : : PUNCT issue-415 344 21 stattia stattia PROPN issue-415 345 1 [ [ X issue-415 345 2 global global ADJ issue-415 345 3 tax tax NOUN issue-415 345 4 experience experience NOUN issue-415 345 5 : : PUNCT issue-415 345 6 israel israel PROPN issue-415 345 7 : : PUNCT issue-415 345 8 article article PROPN issue-415 345 9 ] ] PUNCT issue-415 345 10 . . PUNCT issue-415 346 1 ofitsiinyi ofitsiinyi PROPN issue-415 346 2 portal portal PROPN issue-415 346 3 derzhavnoi derzhavnoi PROPN issue-415 346 4 fiskalnoi fiskalnoi PROPN issue-415 346 5 sluzhby sluzhby PROPN issue-415 346 6 ukrainy ukrainy ADJ issue-415 347 1 [ [ X issue-415 347 2 official official ADJ issue-415 347 3 portal portal NOUN issue-415 347 4 of of ADP issue-415 347 5 the the DET issue-415 347 6 state state NOUN issue-415 347 7 fiscal fiscal ADJ issue-415 347 8 service service NOUN issue-415 347 9 of of ADP issue-415 347 10 ukraine ukraine NOUN issue-415 347 11 ] ] PUNCT issue-415 347 12 . . PUNCT issue-415 348 1 retrieved retrieve VERB issue-415 348 2 from from ADP issue-415 348 3 : : PUNCT issue-415 348 4 http://sfs.gov.ua/ http://sfs.gov.ua/ PROPN issue-415 348 5 arhiv arhiv ADJ issue-415 348 6 / / SYM issue-415 348 7 modernizatsiya modernizatsiya NOUN issue-415 348 8 - - PUNCT issue-415 348 9 dps dps NOUN issue-415 348 10 - - PUNCT issue-415 348 11 ukraini ukraini NOUN issue-415 348 12 / / SYM issue-415 348 13 arkchiv arkchiv PROPN issue-415 348 14 / / SYM issue-415 348 15 mijnarodniy mijnarodniy ADJ issue-415 348 16 - - PUNCT issue-415 348 17 dosvid dosvid NOUN issue-415 348 18 - - PUNCT issue-415 348 19 rozvitk rozvitk NOUN issue-415 348 20 / / SYM issue-415 348 21 svitovui svitovui NOUN issue-415 348 22 - - PUNCT issue-415 348 23 dosvid dosvid NOUN issue-415 348 24 / / SYM issue-415 348 25 israel/. israel/. PROPN issue-415 348 26 ( ( PUNCT issue-415 348 27 in in ADP issue-415 348 28 ukrainian ukrainian PROPN issue-415 348 29 ) ) PUNCT issue-415 348 30 svitovyi svitovyi PROPN issue-415 348 31 dosvid dosvid PROPN issue-415 348 32 opodatkuvannia opodatkuvannia PROPN issue-415 348 33 : : PUNCT issue-415 348 34 yaponiia yaponiia PROPN issue-415 348 35 : : PUNCT issue-415 348 36 stattia stattia NOUN issue-415 349 1 [ [ X issue-415 349 2 world world NOUN issue-415 349 3 tax tax NOUN issue-415 349 4 experience experience NOUN issue-415 349 5 : : PUNCT issue-415 349 6 japan japan PROPN issue-415 349 7 : : PUNCT issue-415 349 8 article article NOUN issue-415 349 9 ] ] PUNCT issue-415 349 10 . . PUNCT issue-415 350 1 ofitsiinyi ofitsiinyi PROPN issue-415 350 2 portal portal PROPN issue-415 350 3 derzhavnoi derzhavnoi PROPN issue-415 350 4 fiskalnoi fiskalnoi PROPN issue-415 350 5 sluzhby sluzhby PROPN issue-415 350 6 ukrainy ukrainy ADJ issue-415 351 1 [ [ X issue-415 351 2 official official ADJ issue-415 351 3 portal portal NOUN issue-415 351 4 of of ADP issue-415 351 5 the the DET issue-415 351 6 state state NOUN issue-415 351 7 fiscal fiscal ADJ issue-415 351 8 service service NOUN issue-415 351 9 of of ADP issue-415 351 10 ukraine ukraine NOUN issue-415 351 11 ] ] PUNCT issue-415 351 12 . . PUNCT issue-415 352 1 retrieved retrieve VERB issue-415 352 2 from from ADP issue-415 352 3 : : PUNCT issue-415 352 4 http://sfs.gov.ua/arhiv/ http://sfs.gov.ua/arhiv/ PROPN issue-415 352 5 modernizatsiya modernizatsiya NOUN issue-415 352 6 - - PUNCT issue-415 352 7 dps dps NOUN issue-415 352 8 - - PUNCT issue-415 352 9 ukraini ukraini NOUN issue-415 352 10 / / SYM issue-415 352 11 arkchiv arkchiv PROPN issue-415 352 12 / / SYM issue-415 352 13 mijnarodniy mijnarodniy ADJ issue-415 352 14 - - PUNCT issue-415 352 15 dosvid dosvid NOUN issue-415 352 16 - - PUNCT issue-415 352 17 rozvitk rozvitk NOUN issue-415 352 18 / / SYM issue-415 352 19 svitovui svitovui NOUN issue-415 352 20 - - PUNCT issue-415 352 21 dosvid dosvid NOUN issue-415 352 22 / / SYM issue-415 352 23 japan/. japan/. PROPN issue-415 352 24 ( ( PUNCT issue-415 352 25 in in ADP issue-415 352 26 ukrainian ukrainian ADJ issue-415 352 27 ) ) PUNCT issue-415 352 28 selivanov selivanov PROPN issue-415 352 29 , , PUNCT issue-415 352 30 a. a. NOUN issue-415 352 31 ( ( PUNCT issue-415 352 32 2002 2002 NUM issue-415 352 33 ) ) PUNCT issue-415 352 34 . . PUNCT issue-415 353 1 administruvannia administruvannia PROPN issue-415 353 2 podatkiv podatkiv PROPN issue-415 353 3 : : PUNCT issue-415 354 1 novi novi PROPN issue-415 354 2 problemy problemy PROPN issue-415 354 3 v v PROPN issue-415 354 4 administratyvnomu administratyvnomu NOUN issue-415 354 5 ta ta PART issue-415 354 6 finansovomu finansovomu VERB issue-415 354 7 pravi pravi VERB issue-415 354 8 ukrainy ukrainy ADJ issue-415 355 1 [ [ X issue-415 355 2 administration administration NOUN issue-415 355 3 of of ADP issue-415 355 4 taxes taxis NOUN issue-415 355 5 : : PUNCT issue-415 355 6 new new ADJ issue-415 355 7 problems problem NOUN issue-415 355 8 in in ADP issue-415 355 9 the the DET issue-415 355 10 administrative administrative ADJ issue-415 355 11 and and CCONJ issue-415 355 12 financial financial ADJ issue-415 355 13 law law NOUN issue-415 355 14 of of ADP issue-415 355 15 ukraine ukraine NOUN issue-415 355 16 ] ] PUNCT issue-415 355 17 . . PUNCT issue-415 356 1 pravo pravo PROPN issue-415 356 2 ukrainy ukrainy ADJ issue-415 357 1 [ [ X issue-415 357 2 the the DET issue-415 357 3 law law NOUN issue-415 357 4 of of ADP issue-415 357 5 ukraine ukraine NOUN issue-415 357 6 ] ] X issue-415 357 7 , , PUNCT issue-415 357 8 2 2 NUM issue-415 357 9 , , PUNCT issue-415 357 10 34–38 34–38 NUM issue-415 357 11 . . PUNCT issue-415 358 1 ( ( PUNCT issue-415 358 2 in in ADP issue-415 358 3 ukrainian ukrainian ADJ issue-415 358 4 ) ) PUNCT issue-415 358 5 semenko semenko PROPN issue-415 358 6 , , PUNCT issue-415 358 7 t.m t.m PROPN issue-415 358 8 . . PROPN issue-415 358 9 ( ( PUNCT issue-415 358 10 2011 2011 NUM issue-415 358 11 ) ) PUNCT issue-415 358 12 . . PUNCT issue-415 359 1 podatok podatok NOUN issue-415 359 2 na na PART issue-415 359 3 dodanu dodanu VERB issue-415 359 4 vartist vartist NOUN issue-415 359 5 yak yak PROPN issue-415 359 6 ekonomichna ekonomichna NOUN issue-415 359 7 katehoriia katehoriia VERB issue-415 360 1 [ [ X issue-415 360 2 value value NOUN issue-415 360 3 added add VERB issue-415 360 4 tax tax NOUN issue-415 360 5 as as ADP issue-415 360 6 an an DET issue-415 360 7 economic economic ADJ issue-415 360 8 category category NOUN issue-415 360 9 ] ] PUNCT issue-415 360 10 . . PUNCT issue-415 361 1 efektyvna efektyvna NOUN issue-415 361 2 ekonomika ekonomika X issue-415 362 1 [ [ X issue-415 362 2 effective effective ADJ issue-415 362 3 economy economy NOUN issue-415 362 4 ] ] PUNCT issue-415 362 5 , , PUNCT issue-415 362 6 4 4 X issue-415 362 7 . . PUNCT issue-415 362 8 retrieved retrieve VERB issue-415 362 9 from from ADP issue-415 362 10 : : PUNCT issue-415 362 11 http://www.economy.nayka.com.ua http://www.economy.nayka.com.ua PROPN issue-415 362 12 . . PUNCT issue-415 363 1 ( ( PUNCT issue-415 363 2 in in ADP issue-415 363 3 ukrainian ukrainian ADJ issue-415 363 4 ) ) PUNCT issue-415 363 5 tax tax NOUN issue-415 363 6 liability liability NOUN issue-415 363 7 in in ADP issue-415 363 8 france france PROPN issue-415 363 9 . . PUNCT issue-415 364 1 official official ADJ issue-415 364 2 portal portal NOUN issue-415 364 3 of of ADP issue-415 364 4 the the DET issue-415 364 5 government government NOUN issue-415 364 6 of of ADP issue-415 364 7 france france PROPN issue-415 364 8 . . PUNCT issue-415 365 1 retrieved retrieve VERB issue-415 365 2 from from ADP issue-415 365 3 : : PUNCT issue-415 365 4 https://www.impots.gouv.fr/ https://www.impots.gouv.fr/ NOUN issue-415 365 5 portail portail ADJ issue-415 365 6 / / SYM issue-415 365 7 international international ADJ issue-415 365 8 - - PUNCT issue-415 365 9 particulier particulier NOUN issue-415 365 10 / / SYM issue-415 365 11 tax tax NOUN issue-415 365 12 - - PUNCT issue-415 365 13 liability liability NOUN issue-415 365 14 - - PUNCT issue-415 365 15 france france PROPN issue-415 365 16 tkachenko tkachenko PROPN issue-415 365 17 , , PUNCT issue-415 365 18 n. n. PROPN issue-415 365 19 m. m. NOUN issue-415 365 20 ( ( PUNCT issue-415 365 21 2004 2004 NUM issue-415 365 22 ) ) PUNCT issue-415 365 23 . . PUNCT issue-415 366 1 podatkovi podatkovi PROPN issue-415 366 2 systemy systemy PROPN issue-415 366 3 krain krain VERB issue-415 366 4 svitu svitu NOUN issue-415 366 5 ta ta ADP issue-415 366 6 ukrainy ukrainy PROPN issue-415 366 7 . . PUNCT issue-415 367 1 oblik oblik NOUN issue-415 367 2 i i PRON issue-415 367 3 zvitnist zvitnist VERB issue-415 367 4 : : PUNCT issue-415 367 5 navch.-metod navch.-metod PROPN issue-415 367 6 . . NOUN issue-415 367 7 posib posib NOUN issue-415 367 8 . . PUNCT issue-415 368 1 [ [ X issue-415 368 2 tax tax NOUN issue-415 368 3 systems system NOUN issue-415 368 4 of of ADP issue-415 368 5 countries country NOUN issue-415 368 6 of of ADP issue-415 368 7 the the DET issue-415 368 8 world world NOUN issue-415 368 9 and and CCONJ issue-415 368 10 ukraine ukraine NOUN issue-415 368 11 . . PUNCT issue-415 369 1 accounting accounting NOUN issue-415 369 2 and and CCONJ issue-415 369 3 reporting reporting NOUN issue-415 369 4 : : PUNCT issue-415 369 5 a a DET issue-415 369 6 teaching teaching NOUN issue-415 369 7 and and CCONJ issue-415 369 8 methodological methodological ADJ issue-415 369 9 manual manual NOUN issue-415 369 10 ] ] PUNCT issue-415 369 11 . . PUNCT issue-415 370 1 k. k. NOUN issue-415 370 2 : : PUNCT issue-415 371 1 alerta alerta NOUN issue-415 371 2 , , PUNCT issue-415 371 3 554 554 NUM issue-415 371 4 p. p. NOUN issue-415 371 5 ( ( PUNCT issue-415 371 6 in in ADP issue-415 371 7 ukrainian ukrainian ADJ issue-415 371 8 ) ) PUNCT issue-415 371 9 vakulych vakulych NOUN issue-415 371 10 , , PUNCT issue-415 371 11 i.p i.p PROPN issue-415 371 12 . . PUNCT issue-415 371 13 ( ( PUNCT issue-415 371 14 2003 2003 NUM issue-415 371 15 ) ) PUNCT issue-415 371 16 . . PUNCT issue-415 372 1 podatkove podatkove PROPN issue-415 372 2 administruvannia administruvannia NOUN issue-415 372 3 ta ta AUX issue-415 372 4 efektyvnist efektyvnist PROPN issue-415 372 5 podatkovoi podatkovoi PROPN issue-415 372 6 systemy systemy NOUN issue-415 373 1 [ [ X issue-415 373 2 tax tax NOUN issue-415 373 3 administration administration NOUN issue-415 373 4 and and CCONJ issue-415 373 5 efficiency efficiency NOUN issue-415 373 6 of of ADP issue-415 373 7 the the DET issue-415 373 8 tax tax NOUN issue-415 373 9 system system NOUN issue-415 373 10 ] ] PUNCT issue-415 373 11 . . PUNCT issue-415 374 1 finansy finansy ADJ issue-415 374 2 ukrainy ukrainy ADJ issue-415 375 1 [ [ X issue-415 375 2 finances finance NOUN issue-415 375 3 of of ADP issue-415 375 4 ukraine ukraine NOUN issue-415 375 5 ] ] X issue-415 375 6 , , PUNCT issue-415 375 7 2 2 NUM issue-415 375 8 , , PUNCT issue-415 375 9 54–59 54–59 NUM issue-415 375 10 . . PUNCT issue-415 376 1 ( ( PUNCT issue-415 376 2 in in ADP issue-415 376 3 ukrainian ukrainian ADJ issue-415 376 4 ) ) PUNCT issue-415 376 5 vaschenko vaschenko PROPN issue-415 376 6 , , PUNCT issue-415 376 7 yu.v yu.v X issue-415 376 8 . . PUNCT issue-415 377 1 ( ( PUNCT issue-415 377 2 2003 2003 NUM issue-415 377 3 ) ) PUNCT issue-415 377 4 . . PUNCT issue-415 378 1 pravove pravove VERB issue-415 378 2 rehuliuvannia rehuliuvannia PROPN issue-415 378 3 klirynhovykh klirynhovykh PROPN issue-415 378 4 rozrakhunkiv rozrakhunkiv NOUN issue-415 379 1 [ [ X issue-415 379 2 legal legal ADJ issue-415 379 3 regulation regulation NOUN issue-415 379 4 of of ADP issue-415 379 5 clearing clearing NOUN issue-415 379 6 calculations calculation NOUN issue-415 379 7 ] ] PUNCT issue-415 379 8 ( ( PUNCT issue-415 379 9 dissertation dissertation NOUN issue-415 379 10 ) ) PUNCT issue-415 379 11 . . PUNCT issue-415 380 1 kyiv kyiv PROPN issue-415 380 2 national national PROPN issue-415 380 3 taras taras PROPN issue-415 380 4 shevchenko shevchenko PROPN issue-415 380 5 ’s ’s PART issue-415 380 6 university university NOUN issue-415 380 7 , , PUNCT issue-415 380 8 kyiv kyiv ADJ issue-415 380 9 , , PUNCT issue-415 380 10 208 208 NUM issue-415 380 11 p. p. NOUN issue-415 380 12 ( ( PUNCT issue-415 380 13 in in ADP issue-415 380 14 ukrainian ukrainian ADJ issue-415 380 15 ) ) PUNCT issue-415 380 16 voronova voronova PROPN issue-415 380 17 , , PUNCT issue-415 380 18 l.k l.k PROPN issue-415 380 19 . . PROPN issue-415 380 20 ( ( PUNCT issue-415 380 21 2006 2006 NUM issue-415 380 22 ) ) PUNCT issue-415 380 23 . . PUNCT issue-415 381 1 finansove finansove PROPN issue-415 381 2 pravo pravo PROPN issue-415 381 3 ukrainy ukrainy NOUN issue-415 381 4 : : PUNCT issue-415 381 5 pidruchnyk pidruchnyk NOUN issue-415 382 1 [ [ X issue-415 382 2 financial financial ADJ issue-415 382 3 law law NOUN issue-415 382 4 of of ADP issue-415 382 5 ukraine ukraine NOUN issue-415 382 6 : : PUNCT issue-415 382 7 a a DET issue-415 382 8 teaching teaching NOUN issue-415 382 9 manual manual NOUN issue-415 382 10 ] ] PUNCT issue-415 382 11 . . PUNCT issue-415 383 1 k. k. NOUN issue-415 383 2 : : PUNCT issue-415 384 1 pretsedent pretsedent NOUN issue-415 384 2 ; ; PUNCT issue-415 384 3 moia moia PROPN issue-415 384 4 knyha knyha PROPN issue-415 384 5 , , PUNCT issue-415 384 6 448 448 NUM issue-415 384 7 p. p. NOUN issue-415 384 8 ( ( PUNCT issue-415 384 9 in in ADP issue-415 384 10 ukrainian ukrainian ADJ issue-415 384 11 ) ) PUNCT issue-415 384 12 yarosh yarosh PROPN issue-415 384 13 , , PUNCT issue-415 384 14 m.v m.v PROPN issue-415 384 15 . . PROPN issue-415 384 16 podatok podatok PROPN issue-415 384 17 na na PART issue-415 384 18 dodanu dodanu VERB issue-415 384 19 vartist vartist NOUN issue-415 384 20 v v PROPN issue-415 384 21 umovakh umovakh PROPN issue-415 384 22 yevrointehratsii yevrointehratsii PROPN issue-415 384 23 osnovni osnovni PROPN issue-415 384 24 ryzyky ryzyky NOUN issue-415 384 25 administruvannia administruvannia NOUN issue-415 385 1 [ [ X issue-415 385 2 value value NOUN issue-415 385 3 added add VERB issue-415 385 4 tax tax NOUN issue-415 385 5 in in ADP issue-415 385 6 the the DET issue-415 385 7 conditions condition NOUN issue-415 385 8 of of ADP issue-415 385 9 european european ADJ issue-415 385 10 integration integration NOUN issue-415 385 11 major major ADJ issue-415 385 12 administration administration NOUN issue-415 385 13 risks risk NOUN issue-415 385 14 ] ] PUNCT issue-415 385 15 . . PUNCT issue-415 385 16 sotsialno sotsialno NOUN issue-415 385 17 - - PUNCT issue-415 385 18 ekonomichni ekonomichni ADJ issue-415 385 19 problemy problemy PROPN issue-415 385 20 suchasnoho suchasnoho PROPN issue-415 385 21 periodu periodu NOUN issue-415 385 22 ukrainy ukrainy NOUN issue-415 385 23 [ [ X issue-415 385 24 socio socio NOUN issue-415 385 25 - - PUNCT issue-415 385 26 economic economic ADJ issue-415 385 27 problems problem NOUN issue-415 385 28 of of ADP issue-415 385 29 the the DET issue-415 385 30 modern modern ADJ issue-415 385 31 period period NOUN issue-415 385 32 of of ADP issue-415 385 33 ukraine ukraine NOUN issue-415 385 34 ] ] X issue-415 385 35 , , PUNCT issue-415 385 36 6(116 6(116 NUM issue-415 385 37 ) ) PUNCT issue-415 385 38 , , PUNCT issue-415 385 39 87–90 87–90 NUM issue-415 385 40 . . PUNCT issue-415 386 1 ( ( PUNCT issue-415 386 2 in in ADP issue-415 386 3 ukrainian ukrainian ADJ issue-415 386 4 ) ) PUNCT issue-415 386 5 ziunkin ziunkin PROPN issue-415 386 6 , , PUNCT issue-415 386 7 a.h a.h PROPN issue-415 386 8 . . PROPN issue-415 386 9 ( ( PUNCT issue-415 386 10 2003 2003 NUM issue-415 386 11 ) ) PUNCT issue-415 386 12 . . PUNCT issue-415 387 1 finansove finansove PROPN issue-415 387 2 pravo pravo PROPN issue-415 387 3 : : PUNCT issue-415 387 4 opornyi opornyi PROPN issue-415 387 5 konspekt konspekt VERB issue-415 387 6 lektsii lektsii VERB issue-415 388 1 [ [ X issue-415 388 2 financial financial ADJ issue-415 388 3 law law NOUN issue-415 388 4 : : PUNCT issue-415 388 5 reference reference NOUN issue-415 388 6 note note NOUN issue-415 388 7 of of ADP issue-415 388 8 lectures lecture NOUN issue-415 388 9 ] ] PUNCT issue-415 388 10 . . PUNCT issue-415 389 1 kyiv kyiv ADJ issue-415 389 2 : : PUNCT issue-415 389 3 interregional interregional ADJ issue-415 389 4 academy academy NOUN issue-415 389 5 of of ADP issue-415 389 6 personnel personnel NOUN issue-415 389 7 management management NOUN issue-415 389 8 , , PUNCT issue-415 389 9 159 159 NUM issue-415 389 10     SPACE issue-415 389 11 p. p. NOUN issue-415 389 12 ( ( PUNCT issue-415 389 13 in in ADP issue-415 389 14 ukrainian ukrainian ADJ issue-415 389 15 ) ) PUNCT