id sid tid token lemma pos issue-417 1 1 baltic baltic PROPN issue-417 1 2 journal journal PROPN issue-417 1 3 of of ADP issue-417 1 4 economic economic ADJ issue-417 1 5 studies study NOUN issue-417 1 6 8 8 NUM issue-417 1 7 vol vol NOUN issue-417 1 8 . . PROPN issue-417 2 1 4 4 NUM issue-417 2 2 , , PUNCT issue-417 2 3 no no INTJ issue-417 2 4 . . NOUN issue-417 2 5 3 3 NUM issue-417 2 6 , , PUNCT issue-417 2 7 2018 2018 NUM issue-417 2 8 corresponding correspond VERB issue-417 2 9 author author NOUN issue-417 2 10 : : PUNCT issue-417 2 11 1 1 NUM issue-417 2 12 educational educational ADJ issue-417 2 13 and and CCONJ issue-417 2 14 scientific scientific ADJ issue-417 2 15 institute institute NOUN issue-417 2 16 no no INTJ issue-417 2 17 . . PROPN issue-417 2 18 1 1 NUM issue-417 2 19 , , PUNCT issue-417 2 20 national national ADJ issue-417 2 21 academy academy NOUN issue-417 2 22 of of ADP issue-417 2 23 internal internal ADJ issue-417 2 24 affairs affair NOUN issue-417 2 25 . . PUNCT issue-417 3 1 e e X issue-417 3 2 - - NOUN issue-417 3 3 mail mail NOUN issue-417 3 4 : : PUNCT issue-417 4 1 dmitro@gmail.com dmitro@gmail.com PROPN issue-417 4 2 2 2 NUM issue-417 4 3 department department NOUN issue-417 4 4 of of ADP issue-417 4 5 civil civil ADJ issue-417 4 6 law law NOUN issue-417 4 7 and and CCONJ issue-417 4 8 process process NOUN issue-417 4 9 , , PUNCT issue-417 4 10 national national PROPN issue-417 4 11 academy academy PROPN issue-417 4 12 of of ADP issue-417 4 13 internal internal ADJ issue-417 4 14 affairs affair NOUN issue-417 4 15 . . PUNCT issue-417 5 1 e e X issue-417 5 2 - - NOUN issue-417 5 3 mail mail NOUN issue-417 5 4 : : PUNCT issue-417 5 5 bov@ukr.net bov@ukr.net NUM issue-417 5 6 3 3 NUM issue-417 5 7 department department NOUN issue-417 5 8 of of ADP issue-417 5 9 law law NOUN issue-417 5 10 , , PUNCT issue-417 5 11 higher high ADJ issue-417 5 12 educational educational ADJ issue-417 5 13 institution institution NOUN issue-417 5 14 of of ADP issue-417 5 15 ukoopspilka ukoopspilka ADJ issue-417 5 16 ; ; PUNCT issue-417 5 17 “ " PUNCT issue-417 5 18 poltava poltava PROPN issue-417 5 19 university university PROPN issue-417 5 20 of of ADP issue-417 5 21 economics economic NOUN issue-417 5 22 and and CCONJ issue-417 5 23 trade trade NOUN issue-417 5 24 ” " PUNCT issue-417 5 25 . . PUNCT issue-417 6 1 e e X issue-417 6 2 - - NOUN issue-417 6 3 mail mail NOUN issue-417 6 4 : : PUNCT issue-417 6 5 ruslan1974@gmail.com ruslan1974@gmail.com X issue-417 7 1 doi doi NOUN issue-417 7 2 : : PUNCT issue-417 7 3 https://doi.org/10.30525/2256-0742/2018-4-3-8-14 https://doi.org/10.30525/2256-0742/2018-4-3-8-14 ADJ issue-417 7 4 administrative administrative ADJ issue-417 7 5 and and CCONJ issue-417 7 6 legal legal ADJ issue-417 7 7 principles principle NOUN issue-417 7 8 of of ADP issue-417 7 9 activities activity NOUN issue-417 7 10 of of ADP issue-417 7 11 tax tax NOUN issue-417 7 12 authorities authority NOUN issue-417 7 13 in in ADP issue-417 7 14 ukraine ukraine PROPN issue-417 7 15 and and CCONJ issue-417 7 16 eu eu PROPN issue-417 7 17 member member NOUN issue-417 7 18 countries country NOUN issue-417 7 19 : : PUNCT issue-417 7 20 comparative comparative ADJ issue-417 7 21 legal legal ADJ issue-417 7 22 analysis analysis NOUN issue-417 7 23 dmytro dmytro VERB issue-417 7 24 andreiev1 andreiev1 X issue-417 7 25 educational educational ADJ issue-417 7 26 and and CCONJ issue-417 7 27 scientific scientific ADJ issue-417 7 28 institute institute NOUN issue-417 7 29 no no INTJ issue-417 7 30 . . PROPN issue-417 7 31 1 1 NUM issue-417 7 32 , , PUNCT issue-417 7 33 national national ADJ issue-417 7 34 academy academy NOUN issue-417 7 35 of of ADP issue-417 7 36 internal internal PROPN issue-417 7 37 affairs affairs PROPN issue-417 7 38 , , PUNCT issue-417 7 39 ukraine ukraine PROPN issue-417 7 40 oleg oleg PROPN issue-417 7 41 basai2 basai2 PROPN issue-417 7 42 national national PROPN issue-417 7 43 academy academy PROPN issue-417 7 44 of of ADP issue-417 7 45 internal internal PROPN issue-417 7 46 affairs affairs PROPN issue-417 7 47 , , PUNCT issue-417 7 48 ukraine ukraine PROPN issue-417 7 49 ruslan ruslan PROPN issue-417 7 50 bilokin3 bilokin3 PROPN issue-417 8 1 higher high ADJ issue-417 8 2 educational educational ADJ issue-417 8 3 institution institution NOUN issue-417 8 4 of of ADP issue-417 8 5 ukoopspilka ukoopspilka ADJ issue-417 8 6 “ " PUNCT issue-417 8 7 poltava poltava PROPN issue-417 8 8 university university PROPN issue-417 8 9 of of ADP issue-417 8 10 economics economic NOUN issue-417 8 11 and and CCONJ issue-417 8 12 trade trade NOUN issue-417 8 13 ” " PUNCT issue-417 8 14 , , PUNCT issue-417 8 15 ukraine ukraine PROPN issue-417 8 16 abstract abstract NOUN issue-417 8 17 . . PUNCT issue-417 9 1 the the DET issue-417 9 2 aim aim NOUN issue-417 9 3 of of ADP issue-417 9 4 the the DET issue-417 9 5 article article NOUN issue-417 9 6 is be AUX issue-417 9 7 a a DET issue-417 9 8 comparative comparative ADJ issue-417 9 9 legal legal ADJ issue-417 9 10 analysis analysis NOUN issue-417 9 11 of of ADP issue-417 9 12 the the DET issue-417 9 13 administrative administrative ADJ issue-417 9 14 and and CCONJ issue-417 9 15 legal legal ADJ issue-417 9 16 principles principle NOUN issue-417 9 17 of of ADP issue-417 9 18 activities activity NOUN issue-417 9 19 of of ADP issue-417 9 20 tax tax NOUN issue-417 9 21 authorities authority NOUN issue-417 9 22 in in ADP issue-417 9 23 ukraine ukraine PROPN issue-417 9 24 and and CCONJ issue-417 9 25 eu eu PROPN issue-417 9 26 member member NOUN issue-417 9 27 countries country NOUN issue-417 9 28 , , PUNCT issue-417 9 29 including include VERB issue-417 9 30 the the DET issue-417 9 31 consideration consideration NOUN issue-417 9 32 of of ADP issue-417 9 33 structural structural ADJ issue-417 9 34 subordination subordination NOUN issue-417 9 35 and and CCONJ issue-417 9 36 the the DET issue-417 9 37 place place NOUN issue-417 9 38 of of ADP issue-417 9 39 these these DET issue-417 9 40 authorities authority NOUN issue-417 9 41 in in ADP issue-417 9 42 the the DET issue-417 9 43 system system NOUN issue-417 9 44 of of ADP issue-417 9 45 executive executive ADJ issue-417 9 46 power power NOUN issue-417 9 47 in in ADP issue-417 9 48 eu eu PROPN issue-417 9 49 member member NOUN issue-417 9 50 countries country NOUN issue-417 9 51 , , PUNCT issue-417 9 52 the the DET issue-417 9 53 scope scope NOUN issue-417 9 54 of of ADP issue-417 9 55 authority authority NOUN issue-417 9 56 of of ADP issue-417 9 57 their their PRON issue-417 9 58 officials official NOUN issue-417 9 59 ; ; PUNCT issue-417 9 60 search search NOUN issue-417 9 61 and and CCONJ issue-417 9 62 characterization characterization NOUN issue-417 9 63 of of ADP issue-417 9 64 foreign foreign ADJ issue-417 9 65 experience experience NOUN issue-417 9 66 , , PUNCT issue-417 9 67 which which PRON issue-417 9 68 would would AUX issue-417 9 69 be be AUX issue-417 9 70 acceptable acceptable ADJ issue-417 9 71 for for ADP issue-417 9 72 implementation implementation NOUN issue-417 9 73 and and CCONJ issue-417 9 74 use use NOUN issue-417 9 75 in in ADP issue-417 9 76 national national ADJ issue-417 9 77 conditions condition NOUN issue-417 9 78 . . PUNCT issue-417 10 1 the the DET issue-417 10 2 subject subject NOUN issue-417 10 3 of of ADP issue-417 10 4 the the DET issue-417 10 5 study study NOUN issue-417 10 6 is be AUX issue-417 10 7 the the DET issue-417 10 8 administrative administrative ADJ issue-417 10 9 and and CCONJ issue-417 10 10 legal legal ADJ issue-417 10 11 principles principle NOUN issue-417 10 12 of of ADP issue-417 10 13 the the DET issue-417 10 14 activities activity NOUN issue-417 10 15 of of ADP issue-417 10 16 tax tax NOUN issue-417 10 17 authorities authority NOUN issue-417 10 18 in in ADP issue-417 10 19 eu eu PROPN issue-417 10 20 member member NOUN issue-417 10 21 countries country NOUN issue-417 10 22 . . PUNCT issue-417 11 1 methodology methodology NOUN issue-417 11 2 . . PUNCT issue-417 12 1 the the DET issue-417 12 2 research research NOUN issue-417 12 3 is be AUX issue-417 12 4 based base VERB issue-417 12 5 on on ADP issue-417 12 6 a a DET issue-417 12 7 direct direct ADJ issue-417 12 8 comparison comparison NOUN issue-417 12 9 of of ADP issue-417 12 10 features feature NOUN issue-417 12 11 of of ADP issue-417 12 12 the the DET issue-417 12 13 structure structure NOUN issue-417 12 14 and and CCONJ issue-417 12 15 coordination coordination NOUN issue-417 12 16 of of ADP issue-417 12 17 tax tax NOUN issue-417 12 18 authorities authority NOUN issue-417 12 19 in in ADP issue-417 12 20 the the DET issue-417 12 21 european european PROPN issue-417 12 22 union union PROPN issue-417 12 23 and and CCONJ issue-417 12 24 ukraine ukraine NOUN issue-417 12 25 . . PUNCT issue-417 13 1 the the DET issue-417 13 2 example example NOUN issue-417 13 3 of of ADP issue-417 13 4 the the DET issue-417 13 5 experience experience NOUN issue-417 13 6 of of ADP issue-417 13 7 germany germany PROPN issue-417 13 8 , , PUNCT issue-417 13 9 france france PROPN issue-417 13 10 , , PUNCT issue-417 13 11 sweden sweden PROPN issue-417 13 12 , , PUNCT issue-417 13 13 and and CCONJ issue-417 13 14 other other ADJ issue-417 13 15 countries country NOUN issue-417 13 16 determines determine VERB issue-417 13 17 the the DET issue-417 13 18 advantages advantage NOUN issue-417 13 19 and and CCONJ issue-417 13 20 disadvantages disadvantage NOUN issue-417 13 21 of of ADP issue-417 13 22 different different ADJ issue-417 13 23 operating operating NOUN issue-417 13 24 conditions condition NOUN issue-417 13 25 of of ADP issue-417 13 26 the the DET issue-417 13 27 tax tax NOUN issue-417 13 28 authorities authority NOUN issue-417 13 29 . . PUNCT issue-417 14 1 based base VERB issue-417 14 2 on on ADP issue-417 14 3 a a DET issue-417 14 4 comparative comparative ADJ issue-417 14 5 legal legal ADJ issue-417 14 6 analysis analysis NOUN issue-417 14 7 of of ADP issue-417 14 8 the the DET issue-417 14 9 provisions provision NOUN issue-417 14 10 of of ADP issue-417 14 11 the the DET issue-417 14 12 current current ADJ issue-417 14 13 legislation legislation NOUN issue-417 14 14 of of ADP issue-417 14 15 ukraine ukraine NOUN issue-417 14 16 , , PUNCT issue-417 14 17 the the DET issue-417 14 18 possibilities possibility NOUN issue-417 14 19 and and CCONJ issue-417 14 20 limits limit NOUN issue-417 14 21 of of ADP issue-417 14 22 the the DET issue-417 14 23 application application NOUN issue-417 14 24 of of ADP issue-417 14 25 positive positive ADJ issue-417 14 26 foreign foreign ADJ issue-417 14 27 experience experience NOUN issue-417 14 28 in in ADP issue-417 14 29 this this DET issue-417 14 30 sphere sphere NOUN issue-417 14 31 are be AUX issue-417 14 32 determined determine VERB issue-417 14 33 . . PUNCT issue-417 15 1 the the DET issue-417 15 2 results result NOUN issue-417 15 3 of of ADP issue-417 15 4 the the DET issue-417 15 5 study study NOUN issue-417 15 6 revealed reveal VERB issue-417 15 7 that that SCONJ issue-417 15 8 the the DET issue-417 15 9 experience experience NOUN issue-417 15 10 of of ADP issue-417 15 11 eu eu PROPN issue-417 15 12 countries country NOUN issue-417 15 13 in in ADP issue-417 15 14 providing provide VERB issue-417 15 15 and and CCONJ issue-417 15 16 organizing organize VERB issue-417 15 17 the the DET issue-417 15 18 activities activity NOUN issue-417 15 19 of of ADP issue-417 15 20 tax tax NOUN issue-417 15 21 authorities authority NOUN issue-417 15 22 in in ADP issue-417 15 23 most most ADJ issue-417 15 24 cases case NOUN issue-417 15 25 is be AUX issue-417 15 26 based base VERB issue-417 15 27 on on ADP issue-417 15 28 the the DET issue-417 15 29 centralization centralization NOUN issue-417 15 30 of of ADP issue-417 15 31 the the DET issue-417 15 32 system system NOUN issue-417 15 33 of of ADP issue-417 15 34 tax tax NOUN issue-417 15 35 authorities authority NOUN issue-417 15 36 within within ADP issue-417 15 37 a a DET issue-417 15 38 certain certain ADJ issue-417 15 39 executive executive ADJ issue-417 15 40 body body NOUN issue-417 15 41 , , PUNCT issue-417 15 42 and and CCONJ issue-417 15 43 provision provision NOUN issue-417 15 44 of of ADP issue-417 15 45 officials official NOUN issue-417 15 46 of of ADP issue-417 15 47 the the DET issue-417 15 48 latter latter ADJ issue-417 15 49 with with ADP issue-417 15 50 a a DET issue-417 15 51 wide wide ADJ issue-417 15 52 range range NOUN issue-417 15 53 of of ADP issue-417 15 54 authorities authority NOUN issue-417 15 55 , , PUNCT issue-417 15 56 and and CCONJ issue-417 15 57 active active ADJ issue-417 15 58 using using NOUN issue-417 15 59 of of ADP issue-417 15 60 information information NOUN issue-417 15 61 technology technology NOUN issue-417 15 62 in in ADP issue-417 15 63 their their PRON issue-417 15 64 activities activity NOUN issue-417 15 65 in in ADP issue-417 15 66 taxation taxation NOUN issue-417 15 67 and and CCONJ issue-417 15 68 tax tax NOUN issue-417 15 69 control control NOUN issue-417 15 70 . . PUNCT issue-417 16 1 practical practical ADJ issue-417 16 2 implications implication NOUN issue-417 16 3 . . PUNCT issue-417 17 1 interrogation interrogation NOUN issue-417 17 2 of of ADP issue-417 17 3 the the DET issue-417 17 4 foreign foreign ADJ issue-417 17 5 administrative administrative ADJ issue-417 17 6 and and CCONJ issue-417 17 7 legal legal ADJ issue-417 17 8 principles principle NOUN issue-417 17 9 of of ADP issue-417 17 10 the the DET issue-417 17 11 activities activity NOUN issue-417 17 12 of of ADP issue-417 17 13 the the DET issue-417 17 14 tax tax NOUN issue-417 17 15 authorities authority NOUN issue-417 17 16 indicates indicate VERB issue-417 17 17 that that SCONJ issue-417 17 18 to to PART issue-417 17 19 increase increase VERB issue-417 17 20 the the DET issue-417 17 21 operating operating NOUN issue-417 17 22 efficiency efficiency NOUN issue-417 17 23 of of ADP issue-417 17 24 the the DET issue-417 17 25 national national ADJ issue-417 17 26 system system NOUN issue-417 17 27 of of ADP issue-417 17 28 such such ADJ issue-417 17 29 departments department NOUN issue-417 17 30 , , PUNCT issue-417 17 31 it it PRON issue-417 17 32 is be AUX issue-417 17 33 expedient expedient ADJ issue-417 17 34 to to PART issue-417 17 35 extend extend VERB issue-417 17 36 the the DET issue-417 17 37 limits limit NOUN issue-417 17 38 of of ADP issue-417 17 39 their their PRON issue-417 17 40 administrative administrative ADJ issue-417 17 41 influence influence NOUN issue-417 17 42 , , PUNCT issue-417 17 43 as as ADV issue-417 17 44 well well ADV issue-417 17 45 as as ADP issue-417 17 46 improve improve VERB issue-417 17 47 the the DET issue-417 17 48 activity activity NOUN issue-417 17 49 by by ADP issue-417 17 50 introducing introduce VERB issue-417 17 51 the the DET issue-417 17 52 latest late ADJ issue-417 17 53 information information NOUN issue-417 17 54 technologies technology NOUN issue-417 17 55 , , PUNCT issue-417 17 56 following follow VERB issue-417 17 57 the the DET issue-417 17 58 example example NOUN issue-417 17 59 of of ADP issue-417 17 60 spain spain PROPN issue-417 17 61 , , PUNCT issue-417 17 62 austria austria PROPN issue-417 17 63 , , PUNCT issue-417 17 64 etc etc X issue-417 17 65 . . X issue-417 18 1 however however ADV issue-417 18 2 , , PUNCT issue-417 18 3 a a DET issue-417 18 4 comparative comparative ADJ issue-417 18 5 legal legal ADJ issue-417 18 6 analysis analysis NOUN issue-417 18 7 enabled enable VERB issue-417 18 8 to to PART issue-417 18 9 determine determine VERB issue-417 18 10 that that SCONJ issue-417 18 11 the the DET issue-417 18 12 current current ADJ issue-417 18 13 administrative administrative ADJ issue-417 18 14 and and CCONJ issue-417 18 15 legal legal ADJ issue-417 18 16 model model NOUN issue-417 18 17 of of ADP issue-417 18 18 organizing organize VERB issue-417 18 19 the the DET issue-417 18 20 system system NOUN issue-417 18 21 of of ADP issue-417 18 22 tax tax NOUN issue-417 18 23 authorities authority NOUN issue-417 18 24 is be AUX issue-417 18 25 better well ADJ issue-417 18 26 than than ADP issue-417 18 27 in in ADP issue-417 18 28 the the DET issue-417 18 29 eu eu PROPN issue-417 18 30 countries country NOUN issue-417 18 31 , , PUNCT issue-417 18 32 since since SCONJ issue-417 18 33 the the DET issue-417 18 34 existing exist VERB issue-417 18 35 state state NOUN issue-417 18 36 fiscal fiscal ADJ issue-417 18 37 service service NOUN issue-417 18 38 of of ADP issue-417 18 39 ukraine ukraine NOUN issue-417 18 40 is be AUX issue-417 18 41 a a DET issue-417 18 42 completely completely ADV issue-417 18 43 independent independent ADJ issue-417 18 44 agency agency NOUN issue-417 18 45 , , PUNCT issue-417 18 46 which which PRON issue-417 18 47 ensures ensure VERB issue-417 18 48 a a DET issue-417 18 49 higher high ADJ issue-417 18 50 level level NOUN issue-417 18 51 of of ADP issue-417 18 52 objectivity objectivity NOUN issue-417 18 53 , , PUNCT issue-417 18 54 rationality rationality NOUN issue-417 18 55 , , PUNCT issue-417 18 56 and and CCONJ issue-417 18 57 impartiality impartiality NOUN issue-417 18 58 of of ADP issue-417 18 59 its its PRON issue-417 18 60 activities activity NOUN issue-417 18 61 . . PUNCT issue-417 19 1 relevance relevance NOUN issue-417 19 2 / / SYM issue-417 19 3 originality originality NOUN issue-417 19 4 . . PUNCT issue-417 20 1 a a DET issue-417 20 2 comparative comparative ADJ issue-417 20 3 analysis analysis NOUN issue-417 20 4 of of ADP issue-417 20 5 the the DET issue-417 20 6 administrative administrative ADJ issue-417 20 7 and and CCONJ issue-417 20 8 legal legal ADJ issue-417 20 9 principles principle NOUN issue-417 20 10 of of ADP issue-417 20 11 the the DET issue-417 20 12 activities activity NOUN issue-417 20 13 of of ADP issue-417 20 14 tax tax NOUN issue-417 20 15 authorities authority NOUN issue-417 20 16 in in ADP issue-417 20 17 ukraine ukraine PROPN issue-417 20 18 and and CCONJ issue-417 20 19 eu eu PROPN issue-417 20 20 member member NOUN issue-417 20 21 countries country NOUN issue-417 20 22 is be AUX issue-417 20 23 the the DET issue-417 20 24 framework framework NOUN issue-417 20 25 for for ADP issue-417 20 26 developing develop VERB issue-417 20 27 the the DET issue-417 20 28 most most ADV issue-417 20 29 promising promising ADJ issue-417 20 30 sectors sector NOUN issue-417 20 31 of of ADP issue-417 20 32 national national ADJ issue-417 20 33 legislation legislation NOUN issue-417 20 34 in in ADP issue-417 20 35 this this DET issue-417 20 36 sphere sphere NOUN issue-417 20 37 . . PUNCT issue-417 21 1 key key ADJ issue-417 21 2 words word NOUN issue-417 21 3 : : PUNCT issue-417 21 4 administrative administrative ADJ issue-417 21 5 and and CCONJ issue-417 21 6 legal legal ADJ issue-417 21 7 principles principle NOUN issue-417 21 8 , , PUNCT issue-417 21 9 eu eu PROPN issue-417 21 10 member member NOUN issue-417 21 11 countries country NOUN issue-417 21 12 , , PUNCT issue-417 21 13 foreign foreign ADJ issue-417 21 14 experience experience NOUN issue-417 21 15 . . PUNCT issue-417 22 1 jel jel PROPN issue-417 22 2 classification classification NOUN issue-417 22 3 : : PUNCT issue-417 22 4 d73 d73 PROPN issue-417 22 5 , , PUNCT issue-417 22 6 o52 o52 PROPN issue-417 22 7 baltic baltic PROPN issue-417 22 8 journal journal PROPN issue-417 22 9 of of ADP issue-417 22 10 economic economic ADJ issue-417 22 11 studies study NOUN issue-417 22 12 9 9 NUM issue-417 22 13 vol vol NOUN issue-417 22 14 . . PROPN issue-417 23 1 4 4 NUM issue-417 23 2 , , PUNCT issue-417 23 3 no no INTJ issue-417 23 4 . . NOUN issue-417 23 5 3 3 NUM issue-417 23 6 , , PUNCT issue-417 23 7 2018 2018 NUM issue-417 23 8 1 1 NUM issue-417 23 9 . . PUNCT issue-417 23 10 relevance relevance NOUN issue-417 23 11 nowadays nowadays ADV issue-417 23 12 , , PUNCT issue-417 23 13 ukraine ukraine PROPN issue-417 23 14 is be AUX issue-417 23 15 on on ADP issue-417 23 16 a a DET issue-417 23 17 new new ADJ issue-417 23 18 stage stage NOUN issue-417 23 19 of of ADP issue-417 23 20 its its PRON issue-417 23 21 development development NOUN issue-417 23 22 due due ADP issue-417 23 23 to to ADP issue-417 23 24 the the DET issue-417 23 25 entry entry NOUN issue-417 23 26 into into ADP issue-417 23 27 the the DET issue-417 23 28 european european PROPN issue-417 23 29 union union PROPN issue-417 23 30 . . PUNCT issue-417 24 1 this this DET issue-417 24 2 aspect aspect NOUN issue-417 24 3 calls call VERB issue-417 24 4 for for ADP issue-417 24 5 the the DET issue-417 24 6 reformation reformation NOUN issue-417 24 7 of of ADP issue-417 24 8 many many ADJ issue-417 24 9 spheres sphere NOUN issue-417 24 10 of of ADP issue-417 24 11 public public ADJ issue-417 24 12 life life NOUN issue-417 24 13 in in ADP issue-417 24 14 the the DET issue-417 24 15 country country NOUN issue-417 24 16 through through ADP issue-417 24 17 the the DET issue-417 24 18 implementation implementation NOUN issue-417 24 19 of of ADP issue-417 24 20 european european ADJ issue-417 24 21 standards standard NOUN issue-417 24 22 in in ADP issue-417 24 23 the the DET issue-417 24 24 legislation legislation NOUN issue-417 24 25 . . PUNCT issue-417 25 1 in in ADP issue-417 25 2 this this DET issue-417 25 3 context context NOUN issue-417 25 4 , , PUNCT issue-417 25 5 taxation taxation NOUN issue-417 25 6 is be AUX issue-417 25 7 one one NUM issue-417 25 8 of of ADP issue-417 25 9 the the DET issue-417 25 10 key key ADJ issue-417 25 11 objects object NOUN issue-417 25 12 that that PRON issue-417 25 13 need need VERB issue-417 25 14 to to PART issue-417 25 15 be be AUX issue-417 25 16 improved improve VERB issue-417 25 17 considering consider VERB issue-417 25 18 international international ADJ issue-417 25 19 experience experience NOUN issue-417 25 20 , , PUNCT issue-417 25 21 because because SCONJ issue-417 25 22 the the DET issue-417 25 23 state state NOUN issue-417 25 24 budget budget NOUN issue-417 25 25 of of ADP issue-417 25 26 ukraine ukraine NOUN issue-417 25 27 depends depend VERB issue-417 25 28 directly directly ADV issue-417 25 29 on on ADP issue-417 25 30 the the DET issue-417 25 31 efficiency efficiency NOUN issue-417 25 32 of of ADP issue-417 25 33 its its PRON issue-417 25 34 functioning functioning NOUN issue-417 25 35 . . PUNCT issue-417 26 1 however however ADV issue-417 26 2 , , PUNCT issue-417 26 3 it it PRON issue-417 26 4 should should AUX issue-417 26 5 be be AUX issue-417 26 6 noted note VERB issue-417 26 7 that that SCONJ issue-417 26 8 taxation taxation NOUN issue-417 26 9 is be AUX issue-417 26 10 a a DET issue-417 26 11 quite quite ADV issue-417 26 12 broad broad ADJ issue-417 26 13 sphere sphere NOUN issue-417 26 14 , , PUNCT issue-417 26 15 and and CCONJ issue-417 26 16 the the DET issue-417 26 17 main main ADJ issue-417 26 18 point point NOUN issue-417 26 19 in in ADP issue-417 26 20 its its PRON issue-417 26 21 provision provision NOUN issue-417 26 22 is be AUX issue-417 26 23 the the DET issue-417 26 24 activities activity NOUN issue-417 26 25 of of ADP issue-417 26 26 tax tax NOUN issue-417 26 27 authorities authority NOUN issue-417 26 28 . . PUNCT issue-417 27 1 all all DET issue-417 27 2 the the DET issue-417 27 3 same same ADJ issue-417 27 4 , , PUNCT issue-417 27 5 the the DET issue-417 27 6 officials official NOUN issue-417 27 7 of of ADP issue-417 27 8 these these DET issue-417 27 9 agencies agency NOUN issue-417 27 10 are be AUX issue-417 27 11 in in ADP issue-417 27 12 charge charge NOUN issue-417 27 13 of of ADP issue-417 27 14 tax tax NOUN issue-417 27 15 collection collection NOUN issue-417 27 16 monitoring monitoring NOUN issue-417 27 17 , , PUNCT issue-417 27 18 tax tax NOUN issue-417 27 19 entities entity NOUN issue-417 27 20 accounting account VERB issue-417 27 21 , , PUNCT issue-417 27 22 bringing bring VERB issue-417 27 23 to to ADP issue-417 27 24 justice justice NOUN issue-417 27 25 those those PRON issue-417 27 26 responsible responsible ADJ issue-417 27 27 for for ADP issue-417 27 28 tax tax NOUN issue-417 27 29 legislation legislation NOUN issue-417 27 30 violations violation NOUN issue-417 27 31 , , PUNCT issue-417 27 32 etc etc X issue-417 27 33 . . X issue-417 28 1 in in ADP issue-417 28 2 the the DET issue-417 28 3 course course NOUN issue-417 28 4 of of ADP issue-417 28 5 european european ADJ issue-417 28 6 integration integration NOUN issue-417 28 7 , , PUNCT issue-417 28 8 the the DET issue-417 28 9 issue issue NOUN issue-417 28 10 of of ADP issue-417 28 11 forming form VERB issue-417 28 12 an an DET issue-417 28 13 effective effective ADJ issue-417 28 14 and and CCONJ issue-417 28 15 efficient efficient ADJ issue-417 28 16 system system NOUN issue-417 28 17 of of ADP issue-417 28 18 tax tax NOUN issue-417 28 19 authorities authority NOUN issue-417 28 20 , , PUNCT issue-417 28 21 whose whose DET issue-417 28 22 activities activity NOUN issue-417 28 23 would would AUX issue-417 28 24 ensure ensure VERB issue-417 28 25 the the DET issue-417 28 26 stability stability NOUN issue-417 28 27 of of ADP issue-417 28 28 the the DET issue-417 28 29 tax tax NOUN issue-417 28 30 system system NOUN issue-417 28 31 and and CCONJ issue-417 28 32 increase increase VERB issue-417 28 33 revenues revenue NOUN issue-417 28 34 to to ADP issue-417 28 35 the the DET issue-417 28 36 state state NOUN issue-417 28 37 budget budget NOUN issue-417 28 38 , , PUNCT issue-417 28 39 arises arise VERB issue-417 28 40 . . PUNCT issue-417 29 1 however however ADV issue-417 29 2 , , PUNCT issue-417 29 3 improvement improvement NOUN issue-417 29 4 of of ADP issue-417 29 5 these these DET issue-417 29 6 departments department NOUN issue-417 29 7 is be AUX issue-417 29 8 impossible impossible ADJ issue-417 29 9 without without ADP issue-417 29 10 conducting conduct VERB issue-417 29 11 a a DET issue-417 29 12 comparative comparative ADJ issue-417 29 13 legal legal ADJ issue-417 29 14 analysis analysis NOUN issue-417 29 15 of of ADP issue-417 29 16 the the DET issue-417 29 17 administrative administrative ADJ issue-417 29 18 and and CCONJ issue-417 29 19 legal legal ADJ issue-417 29 20 principles principle NOUN issue-417 29 21 of of ADP issue-417 29 22 tax tax NOUN issue-417 29 23 authorities authority NOUN issue-417 29 24 in in ADP issue-417 29 25 ukraine ukraine PROPN issue-417 29 26 and and CCONJ issue-417 29 27 the the DET issue-417 29 28 eu eu PROPN issue-417 29 29 member member NOUN issue-417 29 30 countries country NOUN issue-417 29 31 . . PUNCT issue-417 30 1 since since SCONJ issue-417 30 2 foreign foreign ADJ issue-417 30 3 experience experience NOUN issue-417 30 4 will will AUX issue-417 30 5 facilitate facilitate VERB issue-417 30 6 to to PART issue-417 30 7 synthesize synthesize VERB issue-417 30 8 the the DET issue-417 30 9 most most ADV issue-417 30 10 perfect perfect ADJ issue-417 30 11 model model NOUN issue-417 30 12 of of ADP issue-417 30 13 organization organization NOUN issue-417 30 14 of of ADP issue-417 30 15 tax tax NOUN issue-417 30 16 departments department NOUN issue-417 30 17 on on ADP issue-417 30 18 the the DET issue-417 30 19 example example NOUN issue-417 30 20 of of ADP issue-417 30 21 different different ADJ issue-417 30 22 states state NOUN issue-417 30 23 . . PUNCT issue-417 31 1 2 2 X issue-417 31 2 . . X issue-417 31 3 literature literature NOUN issue-417 31 4 review review VERB issue-417 31 5 the the DET issue-417 31 6 theoretical theoretical ADJ issue-417 31 7 basis basis NOUN issue-417 31 8 of of ADP issue-417 31 9 this this DET issue-417 31 10 scientific scientific ADJ issue-417 31 11 research research NOUN issue-417 31 12 was be AUX issue-417 31 13 the the DET issue-417 31 14 works work NOUN issue-417 31 15 of of ADP issue-417 31 16 many many ADJ issue-417 31 17 scientists scientist NOUN issue-417 31 18 , , PUNCT issue-417 31 19 who who PRON issue-417 31 20 analysed analyse VERB issue-417 31 21 the the DET issue-417 31 22 administrative administrative ADJ issue-417 31 23 and and CCONJ issue-417 31 24 legal legal ADJ issue-417 31 25 principles principle NOUN issue-417 31 26 of of ADP issue-417 31 27 the the DET issue-417 31 28 activities activity NOUN issue-417 31 29 of of ADP issue-417 31 30 various various ADJ issue-417 31 31 organizations organization NOUN issue-417 31 32 and and CCONJ issue-417 31 33 tax tax NOUN issue-417 31 34 authorities authority NOUN issue-417 31 35 in in ADP issue-417 31 36 particular particular ADJ issue-417 31 37 , , PUNCT issue-417 31 38 namely namely ADV issue-417 31 39 : : PUNCT issue-417 31 40 s.m s.m PROPN issue-417 31 41 . . PROPN issue-417 31 42 dobrovolska dobrovolska PROPN issue-417 31 43 , , PUNCT issue-417 31 44 ya.v ya.v PROPN issue-417 31 45 . . PUNCT issue-417 32 1 melnyk melnyk PROPN issue-417 32 2 , , PUNCT issue-417 32 3 k.o k.o PROPN issue-417 32 4 . . PROPN issue-417 32 5     SPACE issue-417 32 6 kolchenko kolchenko PROPN issue-417 32 7 , , PUNCT issue-417 32 8 p.m. p.m. NOUN issue-417 32 9     SPACE issue-417 32 10 talanchuk talanchuk NOUN issue-417 32 11 , , PUNCT issue-417 32 12 i.s i.s PROPN issue-417 32 13 . . PROPN issue-417 32 14 hrishchenko hrishchenko PROPN issue-417 32 15 , , PUNCT issue-417 32 16 o.v o.v PROPN issue-417 32 17 . . PROPN issue-417 32 18     SPACE issue-417 32 19 kuzmenko kuzmenko PROPN issue-417 32 20 , , PUNCT issue-417 32 21 d.v d.v PROPN issue-417 32 22 . . PROPN issue-417 32 23     SPACE issue-417 32 24 radko radko PROPN issue-417 32 25 , , PUNCT issue-417 32 26 and and CCONJ issue-417 32 27 others other NOUN issue-417 32 28 . . PUNCT issue-417 33 1 it it PRON issue-417 33 2 is be AUX issue-417 33 3 also also ADV issue-417 33 4 important important ADJ issue-417 33 5 to to PART issue-417 33 6 note note VERB issue-417 33 7 the the DET issue-417 33 8 scientific scientific ADJ issue-417 33 9 and and CCONJ issue-417 33 10 practical practical ADJ issue-417 33 11 value value NOUN issue-417 33 12 of of ADP issue-417 33 13 the the DET issue-417 33 14 research research NOUN issue-417 33 15 covering cover VERB issue-417 33 16 some some DET issue-417 33 17 aspects aspect NOUN issue-417 33 18 of of ADP issue-417 33 19 the the DET issue-417 33 20 organization organization NOUN issue-417 33 21 and and CCONJ issue-417 33 22 operation operation NOUN issue-417 33 23 of of ADP issue-417 33 24 tax tax NOUN issue-417 33 25 authorities authority NOUN issue-417 33 26 . . PUNCT issue-417 34 1 v.i v.i PROPN issue-417 34 2 . . PROPN issue-417 34 3 kravchenko kravchenko PROPN issue-417 34 4 , , PUNCT issue-417 34 5 v.h v.h PROPN issue-417 34 6 . . PROPN issue-417 34 7     SPACE issue-417 34 8 kniaziev kniaziev PROPN issue-417 34 9 , , PUNCT issue-417 34 10 m.p m.p PROPN issue-417 34 11 . . PROPN issue-417 34 12     SPACE issue-417 34 13 kucheriavenko kucheriavenko PROPN issue-417 34 14 , , PUNCT issue-417 34 15 m.e m.e PROPN issue-417 34 16 . . PROPN issue-417 34 17 tarasov tarasov PROPN issue-417 34 18 , , PUNCT issue-417 34 19 d.h d.h PROPN issue-417 34 20 . . PROPN issue-417 34 21     SPACE issue-417 34 22 chernik chernik NOUN issue-417 34 23 , , PUNCT issue-417 34 24 and and CCONJ issue-417 34 25 others other NOUN issue-417 34 26 studied study VERB issue-417 34 27 the the DET issue-417 34 28 mentioned mention VERB issue-417 34 29 issues issue NOUN issue-417 34 30 . . PUNCT issue-417 35 1 however however ADV issue-417 35 2 , , PUNCT issue-417 35 3 despite despite SCONJ issue-417 35 4 the the DET issue-417 35 5 relevancy relevancy NOUN issue-417 35 6 of of ADP issue-417 35 7 the the DET issue-417 35 8 administrative administrative ADJ issue-417 35 9 and and CCONJ issue-417 35 10 legal legal ADJ issue-417 35 11 principles principle NOUN issue-417 35 12 of of ADP issue-417 35 13 the the DET issue-417 35 14 activities activity NOUN issue-417 35 15 of of ADP issue-417 35 16 tax tax NOUN issue-417 35 17 authorities authority NOUN issue-417 35 18 , , PUNCT issue-417 35 19 no no DET issue-417 35 20 thorough thorough ADJ issue-417 35 21 interrogation interrogation NOUN issue-417 35 22 of of ADP issue-417 35 23 the the DET issue-417 35 24 latter latter ADJ issue-417 35 25 from from ADP issue-417 35 26 a a DET issue-417 35 27 comparative comparative ADJ issue-417 35 28 perspective perspective NOUN issue-417 35 29 has have AUX issue-417 35 30 been be AUX issue-417 35 31 carried carry VERB issue-417 35 32 out out ADP issue-417 35 33 . . PUNCT issue-417 36 1 the the DET issue-417 36 2 aim aim NOUN issue-417 36 3 of of ADP issue-417 36 4 the the DET issue-417 36 5 article article NOUN issue-417 36 6 is be AUX issue-417 36 7 a a DET issue-417 36 8 comparative comparative ADJ issue-417 36 9 analysis analysis NOUN issue-417 36 10 of of ADP issue-417 36 11 administrative administrative ADJ issue-417 36 12 and and CCONJ issue-417 36 13 legal legal ADJ issue-417 36 14 principles principle NOUN issue-417 36 15 of of ADP issue-417 36 16 tax tax NOUN issue-417 36 17 authorities authority NOUN issue-417 36 18 in in ADP issue-417 36 19 ukraine ukraine NOUN issue-417 36 20 and and CCONJ issue-417 36 21 in in ADP issue-417 36 22 the the DET issue-417 36 23 countries country NOUN issue-417 36 24 of of ADP issue-417 36 25 the the DET issue-417 36 26 european european PROPN issue-417 36 27 union union PROPN issue-417 36 28 . . PUNCT issue-417 37 1 3 3 X issue-417 37 2 . . X issue-417 37 3 the the DET issue-417 37 4 main main ADJ issue-417 37 5 material material NOUN issue-417 37 6 consideration consideration NOUN issue-417 37 7 and and CCONJ issue-417 37 8 comparison comparison NOUN issue-417 37 9 of of ADP issue-417 37 10 the the DET issue-417 37 11 administrative administrative ADJ issue-417 37 12 and and CCONJ issue-417 37 13 legal legal ADJ issue-417 37 14 principles principle NOUN issue-417 37 15 of of ADP issue-417 37 16 the the DET issue-417 37 17 organization organization NOUN issue-417 37 18 of of ADP issue-417 37 19 national national ADJ issue-417 37 20 and and CCONJ issue-417 37 21 foreign foreign ADJ issue-417 37 22 systems system NOUN issue-417 37 23 of of ADP issue-417 37 24 tax tax NOUN issue-417 37 25 authorities authority NOUN issue-417 37 26 require require VERB issue-417 37 27 defining define VERB issue-417 37 28 the the DET issue-417 37 29 concept concept NOUN issue-417 37 30 of of ADP issue-417 37 31 “ " PUNCT issue-417 37 32 administrative administrative ADJ issue-417 37 33 and and CCONJ issue-417 37 34 legal legal ADJ issue-417 37 35 principles principle NOUN issue-417 37 36 ” " PUNCT issue-417 37 37 . . PUNCT issue-417 38 1 the the DET issue-417 38 2 basis basis NOUN issue-417 38 3 of of ADP issue-417 38 4 the the DET issue-417 38 5 etymological etymological ADJ issue-417 38 6 content content NOUN issue-417 38 7 of of ADP issue-417 38 8 this this DET issue-417 38 9 phrase phrase NOUN issue-417 38 10 is be AUX issue-417 38 11 the the DET issue-417 38 12 term term NOUN issue-417 38 13 “ " PUNCT issue-417 38 14 principle principle NOUN issue-417 38 15 ” " PUNCT issue-417 38 16 , , PUNCT issue-417 38 17 which which PRON issue-417 38 18 according accord VERB issue-417 38 19 to to ADP issue-417 38 20 the the DET issue-417 38 21 explanatory explanatory ADJ issue-417 38 22 dictionaries dictionary NOUN issue-417 38 23 of of ADP issue-417 38 24 ukrainian ukrainian ADJ issue-417 38 25 language language NOUN issue-417 38 26 , , PUNCT issue-417 38 27 is be AUX issue-417 38 28 interpreted interpret VERB issue-417 38 29 as as ADP issue-417 38 30 : : PUNCT issue-417 38 31 1 1 NUM issue-417 38 32 ) ) PUNCT issue-417 38 33 the the DET issue-417 38 34 basis basis NOUN issue-417 38 35 of of ADP issue-417 38 36 something something PRON issue-417 38 37 ; ; PUNCT issue-417 38 38 a a DET issue-417 38 39 fundamental fundamental ADJ issue-417 38 40 source source NOUN issue-417 38 41 or or CCONJ issue-417 38 42 basis basis NOUN issue-417 38 43 of of ADP issue-417 38 44 something something PRON issue-417 38 45 ; ; PUNCT issue-417 38 46 2 2 NUM issue-417 38 47 ) ) PUNCT issue-417 38 48 initial initial ADJ issue-417 38 49 , , PUNCT issue-417 38 50 main main ADJ issue-417 38 51 position position NOUN issue-417 38 52 , , PUNCT issue-417 38 53 norm norm NOUN issue-417 38 54 ; ; PUNCT issue-417 38 55 3 3 X issue-417 38 56 ) ) PUNCT issue-417 38 57 the the DET issue-417 38 58 basis basis NOUN issue-417 38 59 of of ADP issue-417 38 60 the the DET issue-417 38 61 outlook outlook NOUN issue-417 38 62 , , PUNCT issue-417 38 63 the the DET issue-417 38 64 rule rule NOUN issue-417 38 65 of of ADP issue-417 38 66 conduct conduct NOUN issue-417 38 67 ; ; PUNCT issue-417 38 68 4 4 X issue-417 38 69 ) ) PUNCT issue-417 38 70 the the DET issue-417 38 71 way way NOUN issue-417 38 72 , , PUNCT issue-417 38 73 method method NOUN issue-417 38 74 of of ADP issue-417 38 75 doing do VERB issue-417 38 76 something something PRON issue-417 38 77 ( ( PUNCT issue-417 38 78 busel busel NOUN issue-417 38 79 , , PUNCT issue-417 38 80 2005 2005 NUM issue-417 38 81 ; ; PUNCT issue-417 38 82 bilodid bilodid VERB issue-417 38 83 , , PUNCT issue-417 38 84 1972 1972 NUM issue-417 38 85 ) ) PUNCT issue-417 38 86 . . PUNCT issue-417 39 1 in in ADP issue-417 39 2 the the DET issue-417 39 3 scientific scientific ADJ issue-417 39 4 legal legal ADJ issue-417 39 5 literature literature NOUN issue-417 39 6 , , PUNCT issue-417 39 7 the the DET issue-417 39 8 term term NOUN issue-417 39 9 is be AUX issue-417 39 10 used use VERB issue-417 39 11 frequently frequently ADV issue-417 39 12 , , PUNCT issue-417 39 13 in in ADP issue-417 39 14 particular particular ADJ issue-417 39 15 , , PUNCT issue-417 39 16 within within ADP issue-417 39 17 the the DET issue-417 39 18 concept concept NOUN issue-417 39 19 of of ADP issue-417 39 20 “ " PUNCT issue-417 39 21 legal legal ADJ issue-417 39 22 principles principle NOUN issue-417 39 23 ” " PUNCT issue-417 39 24 . . PUNCT issue-417 40 1 according accord VERB issue-417 40 2 to to ADP issue-417 40 3 o.o o.o PROPN issue-417 40 4 . . PROPN issue-417 40 5 punda punda PROPN issue-417 40 6 , , PUNCT issue-417 40 7 the the DET issue-417 40 8 latter latter ADJ issue-417 40 9 are be AUX issue-417 40 10 defined define VERB issue-417 40 11 as as ADP issue-417 40 12 a a DET issue-417 40 13 source source NOUN issue-417 40 14 , , PUNCT issue-417 40 15 “ " PUNCT issue-417 40 16 legal legal ADJ issue-417 40 17 basis basis NOUN issue-417 40 18 ” " PUNCT issue-417 40 19 , , PUNCT issue-417 40 20 on on ADP issue-417 40 21 which which PRON issue-417 40 22 different different ADJ issue-417 40 23 types type NOUN issue-417 40 24 of of ADP issue-417 40 25 different different ADJ issue-417 40 26 activities activity NOUN issue-417 40 27 are be AUX issue-417 40 28 constructed construct VERB issue-417 40 29 . . PUNCT issue-417 41 1 explicitly explicitly ADV issue-417 41 2 , , PUNCT issue-417 41 3 this this PRON issue-417 41 4 is be AUX issue-417 41 5 initial initial ADJ issue-417 41 6 fundamental fundamental ADJ issue-417 41 7 provisions provision NOUN issue-417 41 8 of of ADP issue-417 41 9 activity activity NOUN issue-417 41 10 in in ADP issue-417 41 11 a a DET issue-417 41 12 particular particular ADJ issue-417 41 13 sphere sphere NOUN issue-417 41 14 ( ( PUNCT issue-417 41 15 punda punda NOUN issue-417 41 16 , , PUNCT issue-417 41 17 2001 2001 NUM issue-417 41 18 ) ) PUNCT issue-417 41 19 . . PUNCT issue-417 42 1 according accord VERB issue-417 42 2 to to ADP issue-417 42 3 other other ADJ issue-417 42 4 researchers researcher NOUN issue-417 42 5 , , PUNCT issue-417 42 6 legal legal ADJ issue-417 42 7 principles principle NOUN issue-417 42 8 are be AUX issue-417 42 9 the the DET issue-417 42 10 normative normative ADJ issue-417 42 11 generalization generalization NOUN issue-417 42 12 of of ADP issue-417 42 13 the the DET issue-417 42 14 highest high ADJ issue-417 42 15 level level NOUN issue-417 42 16 , , PUNCT issue-417 42 17 the the DET issue-417 42 18 concentrated concentrated ADJ issue-417 42 19 summary summary NOUN issue-417 42 20 of of ADP issue-417 42 21 the the DET issue-417 42 22 content content NOUN issue-417 42 23 of of ADP issue-417 42 24 law law NOUN issue-417 42 25 ( ( PUNCT issue-417 42 26 pavlenko pavlenko NOUN issue-417 42 27 , , PUNCT issue-417 42 28 2009 2009 NUM issue-417 42 29 ) ) PUNCT issue-417 42 30 . . PUNCT issue-417 43 1 m.o m.o PROPN issue-417 43 2 . . PROPN issue-417 43 3 margulis margulis PROPN issue-417 43 4 defines define VERB issue-417 43 5 broadly broadly ADV issue-417 43 6 enough enough ADV issue-417 43 7 the the DET issue-417 43 8 essence essence NOUN issue-417 43 9 of of ADP issue-417 43 10 legal legal ADJ issue-417 43 11 principles principle NOUN issue-417 43 12 , , PUNCT issue-417 43 13 emphasizing emphasize VERB issue-417 43 14 that that SCONJ issue-417 43 15 the the DET issue-417 43 16 latter latter ADJ issue-417 43 17 characterize characterize NOUN issue-417 43 18 , , PUNCT issue-417 43 19 above above ADP issue-417 43 20 all all PRON issue-417 43 21 , , PUNCT issue-417 43 22 the the DET issue-417 43 23 complex complex ADJ issue-417 43 24 influence influence NOUN issue-417 43 25 of of ADP issue-417 43 26 law law NOUN issue-417 43 27 on on ADP issue-417 43 28 social social ADJ issue-417 43 29 relations relation NOUN issue-417 43 30 , , PUNCT issue-417 43 31 reflecting reflect VERB issue-417 43 32 its its PRON issue-417 43 33 effectiveness effectiveness NOUN issue-417 43 34 , , PUNCT issue-417 43 35 that that ADV issue-417 43 36 is is ADV issue-417 43 37 , , PUNCT issue-417 43 38 the the DET issue-417 43 39 maintenance maintenance NOUN issue-417 43 40 of of ADP issue-417 43 41 law law NOUN issue-417 43 42 and and CCONJ issue-417 43 43 order order NOUN issue-417 43 44 . . PUNCT issue-417 44 1 the the DET issue-417 44 2 legislation legislation NOUN issue-417 44 3 provides provide VERB issue-417 44 4 for for ADP issue-417 44 5 legal legal ADJ issue-417 44 6 principles principle NOUN issue-417 44 7 at at ADP issue-417 44 8 the the DET issue-417 44 9 level level NOUN issue-417 44 10 of of ADP issue-417 44 11 normative normative ADJ issue-417 44 12 prescriptions prescription NOUN issue-417 44 13 and and CCONJ issue-417 44 14 doctrines doctrine NOUN issue-417 44 15 , , PUNCT issue-417 44 16 which which PRON issue-417 44 17 establish establish VERB issue-417 44 18 and and CCONJ issue-417 44 19 regulate regulate VERB issue-417 44 20 the the DET issue-417 44 21 most most ADV issue-417 44 22 important important ADJ issue-417 44 23 aspects aspect NOUN issue-417 44 24 of of ADP issue-417 44 25 state state NOUN issue-417 44 26 and and CCONJ issue-417 44 27 public public ADJ issue-417 44 28 organizations organization NOUN issue-417 44 29 , , PUNCT issue-417 44 30 fixes fix VERB issue-417 44 31 goals goal NOUN issue-417 44 32 , , PUNCT issue-417 44 33 defines define VERB issue-417 44 34 legal legal ADJ issue-417 44 35 possibilities possibility NOUN issue-417 44 36 and and CCONJ issue-417 44 37 means mean NOUN issue-417 44 38 , , PUNCT issue-417 44 39 which which PRON issue-417 44 40 ensure ensure VERB issue-417 44 41 the the DET issue-417 44 42 gradual gradual ADJ issue-417 44 43 development development NOUN issue-417 44 44 of of ADP issue-417 44 45 social social ADJ issue-417 44 46 relations relation NOUN issue-417 44 47 . . PUNCT issue-417 45 1 the the DET issue-417 45 2 legal legal ADJ issue-417 45 3 principle principle NOUN issue-417 45 4 is be AUX issue-417 45 5 a a DET issue-417 45 6 dialectical dialectical ADJ issue-417 45 7 unity unity NOUN issue-417 45 8 of of ADP issue-417 45 9 the the DET issue-417 45 10 reference reference NOUN issue-417 45 11 and and CCONJ issue-417 45 12 the the DET issue-417 45 13 result result NOUN issue-417 45 14 , , PUNCT issue-417 45 15 inherent inherent ADJ issue-417 45 16 and and CCONJ issue-417 45 17 obtained obtain VERB issue-417 45 18 that that PRON issue-417 45 19 exists exist VERB issue-417 45 20 in in ADP issue-417 45 21 the the DET issue-417 45 22 implementation implementation NOUN issue-417 45 23 of of ADP issue-417 45 24 legal legal ADJ issue-417 45 25 influence influence NOUN issue-417 45 26 ( ( PUNCT issue-417 45 27 margulis marguli NOUN issue-417 45 28 , , PUNCT issue-417 45 29 2006 2006 NUM issue-417 45 30 ) ) PUNCT issue-417 45 31 . . PUNCT issue-417 46 1 a. a. NOUN issue-417 46 2 strekhaliuk strekhaliuk PROPN issue-417 46 3 notes note VERB issue-417 46 4 the the DET issue-417 46 5 philosophical philosophical ADJ issue-417 46 6 content content NOUN issue-417 46 7 of of ADP issue-417 46 8 the the DET issue-417 46 9 category category NOUN issue-417 46 10 “ " PUNCT issue-417 46 11 principles principle NOUN issue-417 46 12 of of ADP issue-417 46 13 law law NOUN issue-417 46 14 ” " PUNCT issue-417 46 15 . . PUNCT issue-417 47 1 he he PRON issue-417 47 2 argues argue VERB issue-417 47 3 that that SCONJ issue-417 47 4 in in ADP issue-417 47 5 their their PRON issue-417 47 6 philosophical philosophical ADJ issue-417 47 7 and and CCONJ issue-417 47 8 legal legal ADJ issue-417 47 9 concepts concept NOUN issue-417 47 10 , , PUNCT issue-417 47 11 john john PROPN issue-417 47 12 rawls rawls PROPN issue-417 47 13 , , PUNCT issue-417 47 14 friedrich friedrich PROPN issue-417 47 15 hayek hayek NOUN issue-417 47 16 , , PUNCT issue-417 47 17 and and CCONJ issue-417 47 18 lon lon PROPN issue-417 47 19 l. l. PROPN issue-417 47 20 fuller fuller ADV issue-417 47 21 define define VERB issue-417 47 22 the the DET issue-417 47 23 principles principle NOUN issue-417 47 24 of of ADP issue-417 47 25 law law NOUN issue-417 47 26 as as ADP issue-417 47 27 a a DET issue-417 47 28 set set NOUN issue-417 47 29 of of ADP issue-417 47 30 requirements requirement NOUN issue-417 47 31 to to ADP issue-417 47 32 the the DET issue-417 47 33 legal legal ADJ issue-417 47 34 system system NOUN issue-417 47 35 or or CCONJ issue-417 47 36 as as ADP issue-417 47 37 necessary necessary ADJ issue-417 47 38 conditions condition NOUN issue-417 47 39 for for ADP issue-417 47 40 the the DET issue-417 47 41 existence existence NOUN issue-417 47 42 of of ADP issue-417 47 43 the the DET issue-417 47 44 legal legal ADJ issue-417 47 45 system system NOUN issue-417 47 46 and and CCONJ issue-417 47 47 effective effective ADJ issue-417 47 48 functioning functioning NOUN issue-417 47 49 of of ADP issue-417 47 50 a a DET issue-417 47 51 “ " PUNCT issue-417 47 52 well well ADV issue-417 47 53 - - PUNCT issue-417 47 54 ordered order VERB issue-417 47 55 society society NOUN issue-417 47 56 ” " PUNCT issue-417 47 57 . . PUNCT issue-417 48 1 that that PRON issue-417 48 2 is be AUX issue-417 48 3 , , PUNCT issue-417 48 4 the the DET issue-417 48 5 principles principle NOUN issue-417 48 6 of of ADP issue-417 48 7 law law NOUN issue-417 48 8 have have VERB issue-417 48 9 a a DET issue-417 48 10 clearly clearly ADV issue-417 48 11 defined define VERB issue-417 48 12 normative normative ADJ issue-417 48 13 character character NOUN issue-417 48 14 . . PUNCT issue-417 49 1 in in ADP issue-417 49 2 fuller full ADJ issue-417 49 3 ’s ’s PART issue-417 49 4 theory theory NOUN issue-417 49 5 , , PUNCT issue-417 49 6 the the DET issue-417 49 7 principles principle NOUN issue-417 49 8 of of ADP issue-417 49 9 law law NOUN issue-417 49 10 are be AUX issue-417 49 11 the the DET issue-417 49 12 principles principle NOUN issue-417 49 13 of of ADP issue-417 49 14 the the DET issue-417 49 15 internal internal ADJ issue-417 49 16 morality morality NOUN issue-417 49 17 of of ADP issue-417 49 18 law law NOUN issue-417 49 19 ( ( PUNCT issue-417 49 20 strekhaliuk strekhaliuk NOUN issue-417 49 21 , , PUNCT issue-417 49 22 may may AUX issue-417 49 23 14 14 NUM issue-417 49 24 - - SYM issue-417 49 25 16 16 NUM issue-417 49 26 , , PUNCT issue-417 49 27 2009 2009 NUM issue-417 49 28 ) ) PUNCT issue-417 49 29 . . PUNCT issue-417 50 1 therefore therefore ADV issue-417 50 2 , , PUNCT issue-417 50 3 the the DET issue-417 50 4 legal legal ADJ issue-417 50 5 principles principle NOUN issue-417 50 6 are be AUX issue-417 50 7 the the DET issue-417 50 8 legal legal ADJ issue-417 50 9 basis basis NOUN issue-417 50 10 of of ADP issue-417 50 11 something something PRON issue-417 50 12 , , PUNCT issue-417 50 13 an an DET issue-417 50 14 ideological ideological ADJ issue-417 50 15 model model NOUN issue-417 50 16 , , PUNCT issue-417 50 17 on on ADP issue-417 50 18 which which PRON issue-417 50 19 any any DET issue-417 50 20 legal legal ADJ issue-417 50 21 category category NOUN issue-417 50 22 , , PUNCT issue-417 50 23 phenomenon phenomenon NOUN issue-417 50 24 , , PUNCT issue-417 50 25 institution institution NOUN issue-417 50 26 , , PUNCT issue-417 50 27 etc etc X issue-417 50 28 . . X issue-417 50 29 are be AUX issue-417 50 30 founded found VERB issue-417 50 31 . . PUNCT issue-417 51 1 however however ADV issue-417 51 2 , , PUNCT issue-417 51 3 this this DET issue-417 51 4 definition definition NOUN issue-417 51 5 explains explain VERB issue-417 51 6 the the DET issue-417 51 7 essence essence NOUN issue-417 51 8 of of ADP issue-417 51 9 legal legal ADJ issue-417 51 10 principles principle NOUN issue-417 51 11 in in ADP issue-417 51 12 their their PRON issue-417 51 13 classical classical ADJ issue-417 51 14 , , PUNCT issue-417 51 15 general general ADJ issue-417 51 16 theoretical theoretical ADJ issue-417 51 17 form form NOUN issue-417 51 18 . . PUNCT issue-417 52 1 it it PRON issue-417 52 2 should should AUX issue-417 52 3 be be AUX issue-417 52 4 emphasized emphasize VERB issue-417 52 5 that that SCONJ issue-417 52 6 the the DET issue-417 52 7 latter latter ADJ issue-417 52 8 are be AUX issue-417 52 9 a a DET issue-417 52 10 meaningful meaningful ADJ issue-417 52 11 basis basis NOUN issue-417 52 12 of of ADP issue-417 52 13 the the DET issue-417 52 14 category category NOUN issue-417 52 15 of of ADP issue-417 52 16 administrative administrative ADJ issue-417 52 17 and and CCONJ issue-417 52 18 legal legal ADJ issue-417 52 19 principles principle NOUN issue-417 52 20 of of ADP issue-417 52 21 a a DET issue-417 52 22 certain certain ADJ issue-417 52 23 type type NOUN issue-417 52 24 of of ADP issue-417 52 25 activity activity NOUN issue-417 52 26 , , PUNCT issue-417 52 27 the the DET issue-417 52 28 specificities specificity NOUN issue-417 52 29 of of ADP issue-417 52 30 which which PRON issue-417 52 31 are be AUX issue-417 52 32 under under ADP issue-417 52 33 thorough thorough ADJ issue-417 52 34 consideration consideration NOUN issue-417 52 35 of of ADP issue-417 52 36 many many ADJ issue-417 52 37 scientists scientist NOUN issue-417 52 38 . . PUNCT issue-417 53 1 for for ADP issue-417 53 2 example example NOUN issue-417 53 3 , , PUNCT issue-417 53 4 n.s n.s PROPN issue-417 53 5 . . PROPN issue-417 53 6 panova panova PROPN issue-417 53 7 emphasizes emphasize VERB issue-417 53 8 that that SCONJ issue-417 53 9 the the DET issue-417 53 10 administrative administrative ADJ issue-417 53 11 and and CCONJ issue-417 53 12 legal legal ADJ issue-417 53 13 principles principle NOUN issue-417 53 14 are be AUX issue-417 53 15 a a DET issue-417 53 16 set set NOUN issue-417 53 17 of of ADP issue-417 53 18 administrative administrative ADJ issue-417 53 19 and and CCONJ issue-417 53 20 legal legal ADJ issue-417 53 21 norms norm NOUN issue-417 53 22 , , PUNCT issue-417 53 23 which which PRON issue-417 53 24 determine determine VERB issue-417 53 25 the the DET issue-417 53 26 main main ADJ issue-417 53 27 values value NOUN issue-417 53 28 , , PUNCT issue-417 53 29 doctrines doctrine NOUN issue-417 53 30 , , PUNCT issue-417 53 31 tasks task NOUN issue-417 53 32 , , PUNCT issue-417 53 33 forms form NOUN issue-417 53 34 , , PUNCT issue-417 53 35 and and CCONJ issue-417 53 36 methods method NOUN issue-417 53 37 of of ADP issue-417 53 38 development development NOUN issue-417 53 39 of of ADP issue-417 53 40 the the DET issue-417 53 41 normative normative ADJ issue-417 53 42 and and CCONJ issue-417 53 43 regulatory regulatory ADJ issue-417 53 44 activity activity NOUN issue-417 53 45 of of ADP issue-417 53 46 specific specific ADJ issue-417 53 47 state state NOUN issue-417 53 48 bodies body NOUN issue-417 53 49 , , PUNCT issue-417 53 50 departments department NOUN issue-417 53 51 , , PUNCT issue-417 53 52 structures structure NOUN issue-417 53 53 , , PUNCT issue-417 53 54 etc etc X issue-417 53 55 . . X issue-417 54 1 ( ( PUNCT issue-417 54 2 panova panova NOUN issue-417 54 3 , , PUNCT issue-417 54 4 2008 2008 NUM issue-417 54 5 ) ) PUNCT issue-417 54 6 . . PUNCT issue-417 55 1 baltic baltic PROPN issue-417 55 2 journal journal PROPN issue-417 55 3 of of ADP issue-417 55 4 economic economic ADJ issue-417 55 5 studies study NOUN issue-417 55 6 10 10 NUM issue-417 55 7 vol vol NOUN issue-417 55 8 . . PROPN issue-417 56 1 4 4 NUM issue-417 56 2 , , PUNCT issue-417 56 3 no no INTJ issue-417 56 4 . . NOUN issue-417 56 5 3 3 NUM issue-417 56 6 , , PUNCT issue-417 56 7 2018 2018 NUM issue-417 56 8 v.o v.o PROPN issue-417 56 9 . . PROPN issue-417 56 10 kryvolapchuk kryvolapchuk PROPN issue-417 56 11 and and CCONJ issue-417 56 12 v.м v.м PROPN issue-417 56 13 . . PROPN issue-417 56 14 klymenko klymenko PROPN issue-417 56 15 define define VERB issue-417 56 16 the the DET issue-417 56 17 administrative administrative ADJ issue-417 56 18 and and CCONJ issue-417 56 19 legal legal ADJ issue-417 56 20 principles principle NOUN issue-417 56 21 as as ADP issue-417 56 22 the the DET issue-417 56 23 means mean NOUN issue-417 56 24 of of ADP issue-417 56 25 determination determination NOUN issue-417 56 26 ( ( PUNCT issue-417 56 27 consolidation consolidation NOUN issue-417 56 28 ) ) PUNCT issue-417 56 29 of of ADP issue-417 56 30 legal legal ADJ issue-417 56 31 parameters parameter NOUN issue-417 56 32 ( ( PUNCT issue-417 56 33 grounds ground NOUN issue-417 56 34 , , PUNCT issue-417 56 35 limits limit NOUN issue-417 56 36 , , PUNCT issue-417 56 37 methods method NOUN issue-417 56 38 ) ) PUNCT issue-417 56 39 of of ADP issue-417 56 40 a a DET issue-417 56 41 certain certain ADJ issue-417 56 42 activity activity NOUN issue-417 56 43 ( ( PUNCT issue-417 56 44 kryvolapchuk kryvolapchuk PROPN issue-417 56 45 , , PUNCT issue-417 56 46 klymenko klymenko PROPN issue-417 56 47 , , PUNCT issue-417 56 48 2014 2014 NUM issue-417 56 49 ) ) PUNCT issue-417 56 50 . . PUNCT issue-417 57 1 according accord VERB issue-417 57 2 to to ADP issue-417 57 3 d.h d.h PROPN issue-417 57 4 . . PROPN issue-417 57 5 zabroda zabroda PROPN issue-417 57 6 , , PUNCT issue-417 57 7 administrative administrative ADJ issue-417 57 8 and and CCONJ issue-417 57 9 legal legal ADJ issue-417 57 10 principles principle NOUN issue-417 57 11 are be AUX issue-417 57 12 a a DET issue-417 57 13 combination combination NOUN issue-417 57 14 of of ADP issue-417 57 15 parameters parameter NOUN issue-417 57 16 ( ( PUNCT issue-417 57 17 characteristics characteristic NOUN issue-417 57 18 ) ) PUNCT issue-417 57 19 of of ADP issue-417 57 20 the the DET issue-417 57 21 social social ADJ issue-417 57 22 phenomenon phenomenon NOUN issue-417 57 23 and and CCONJ issue-417 57 24 legal legal ADJ issue-417 57 25 relations relation NOUN issue-417 57 26 , , PUNCT issue-417 57 27 which which PRON issue-417 57 28 require require VERB issue-417 57 29 settlement settlement NOUN issue-417 57 30 using use VERB issue-417 57 31 administrative administrative ADJ issue-417 57 32 and and CCONJ issue-417 57 33 legal legal ADJ issue-417 57 34 means mean NOUN issue-417 57 35 . . PUNCT issue-417 58 1 in in ADP issue-417 58 2 addition addition NOUN issue-417 58 3 , , PUNCT issue-417 58 4 the the DET issue-417 58 5 scientist scientist NOUN issue-417 58 6 argues argue VERB issue-417 58 7 that that SCONJ issue-417 58 8 in in ADP issue-417 58 9 modern modern ADJ issue-417 58 10 native native ADJ issue-417 58 11 textbooks textbook NOUN issue-417 58 12 and and CCONJ issue-417 58 13 teaching teaching NOUN issue-417 58 14 manuals manual NOUN issue-417 58 15 on on ADP issue-417 58 16 the the DET issue-417 58 17 administrative administrative ADJ issue-417 58 18 law law NOUN issue-417 58 19 the the DET issue-417 58 20 terms term NOUN issue-417 58 21 “ " PUNCT issue-417 58 22 organizational organizational ADJ issue-417 58 23 and and CCONJ issue-417 58 24 legal legal ADJ issue-417 58 25 principles principle NOUN issue-417 58 26 ” " PUNCT issue-417 58 27 , , PUNCT issue-417 58 28 “ " PUNCT issue-417 58 29 administrative administrative ADJ issue-417 58 30 and and CCONJ issue-417 58 31 legal legal ADJ issue-417 58 32 principles principle NOUN issue-417 58 33 ” " PUNCT issue-417 58 34 , , PUNCT issue-417 58 35 “ " PUNCT issue-417 58 36 administrative administrative ADJ issue-417 58 37 and and CCONJ issue-417 58 38 legal legal ADJ issue-417 58 39 regulation regulation NOUN issue-417 58 40 ” " PUNCT issue-417 58 41 , , PUNCT issue-417 58 42 “ " PUNCT issue-417 58 43 administrative administrative ADJ issue-417 58 44 law law NOUN issue-417 58 45 ” " PUNCT issue-417 58 46 are be AUX issue-417 58 47 used use VERB issue-417 58 48 ( ( PUNCT issue-417 58 49 zabroda zabroda PROPN issue-417 58 50 , , PUNCT issue-417 58 51 2013 2013 NUM issue-417 58 52 ; ; PUNCT issue-417 58 53 bytiak bytiak PROPN issue-417 58 54 , , PUNCT issue-417 58 55 harashchuk harashchuk ADJ issue-417 58 56 , , PUNCT issue-417 58 57 diachenko diachenko NOUN issue-417 58 58 , , PUNCT issue-417 58 59 et et PROPN issue-417 58 60 al al PROPN issue-417 58 61 . . PROPN issue-417 58 62 , , PUNCT issue-417 58 63 2007 2007 NUM issue-417 58 64 ; ; PUNCT issue-417 58 65 koval koval NOUN issue-417 58 66 , , PUNCT issue-417 58 67 1998 1998 NUM issue-417 58 68 ) ) PUNCT issue-417 58 69 . . PUNCT issue-417 59 1 therefore therefore ADV issue-417 59 2 , , PUNCT issue-417 59 3 the the DET issue-417 59 4 content content NOUN issue-417 59 5 of of ADP issue-417 59 6 the the DET issue-417 59 7 category category NOUN issue-417 59 8 of of ADP issue-417 59 9 administrative administrative ADJ issue-417 59 10 and and CCONJ issue-417 59 11 legal legal ADJ issue-417 59 12 principles principle NOUN issue-417 59 13 of of ADP issue-417 59 14 the the DET issue-417 59 15 tax tax NOUN issue-417 59 16 authorities authority NOUN issue-417 59 17 ’ ' PUNCT issue-417 59 18 activities activity NOUN issue-417 59 19 can can AUX issue-417 59 20 be be AUX issue-417 59 21 outlined outline VERB issue-417 59 22 . . PUNCT issue-417 60 1 accordingly accordingly ADV issue-417 60 2 , , PUNCT issue-417 60 3 in in ADP issue-417 60 4 our our PRON issue-417 60 5 opinion opinion NOUN issue-417 60 6 , , PUNCT issue-417 60 7 they they PRON issue-417 60 8 are be AUX issue-417 60 9 initial initial ADJ issue-417 60 10 provisions provision NOUN issue-417 60 11 ; ; PUNCT issue-417 60 12 a a DET issue-417 60 13 set set NOUN issue-417 60 14 of of ADP issue-417 60 15 standards standard NOUN issue-417 60 16 ; ; PUNCT issue-417 60 17 a a DET issue-417 60 18 normatively normatively ADV issue-417 60 19 defined define VERB issue-417 60 20 and and CCONJ issue-417 60 21 ensured ensure VERB issue-417 60 22 by by ADP issue-417 60 23 a a DET issue-417 60 24 circle circle NOUN issue-417 60 25 of of ADP issue-417 60 26 administrative administrative ADJ issue-417 60 27 norms norm NOUN issue-417 60 28 model model NOUN issue-417 60 29 of of ADP issue-417 60 30 the the DET issue-417 60 31 work work NOUN issue-417 60 32 of of ADP issue-417 60 33 the the DET issue-417 60 34 tax tax NOUN issue-417 60 35 authorities authority NOUN issue-417 60 36 , , PUNCT issue-417 60 37 according accord VERB issue-417 60 38 to to ADP issue-417 60 39 which which PRON issue-417 60 40 the the DET issue-417 60 41 latter latter ADJ issue-417 60 42 are be AUX issue-417 60 43 organized organize VERB issue-417 60 44 , , PUNCT issue-417 60 45 as as ADV issue-417 60 46 well well ADV issue-417 60 47 as as ADP issue-417 60 48 their their PRON issue-417 60 49 functional functional ADJ issue-417 60 50 orientation orientation NOUN issue-417 60 51 is be AUX issue-417 60 52 defined define VERB issue-417 60 53 . . PUNCT issue-417 61 1 turning turn VERB issue-417 61 2 specifically specifically ADV issue-417 61 3 to to ADP issue-417 61 4 a a DET issue-417 61 5 comparative comparative ADJ issue-417 61 6 analysis analysis NOUN issue-417 61 7 of of ADP issue-417 61 8 the the DET issue-417 61 9 administrative administrative ADJ issue-417 61 10 and and CCONJ issue-417 61 11 legal legal ADJ issue-417 61 12 principles principle NOUN issue-417 61 13 of of ADP issue-417 61 14 the the DET issue-417 61 15 activities activity NOUN issue-417 61 16 of of ADP issue-417 61 17 tax tax NOUN issue-417 61 18 authorities authority NOUN issue-417 61 19 in in ADP issue-417 61 20 different different ADJ issue-417 61 21 countries country NOUN issue-417 61 22 , , PUNCT issue-417 61 23 it it PRON issue-417 61 24 is be AUX issue-417 61 25 advisable advisable ADJ issue-417 61 26 to to PART issue-417 61 27 draw draw VERB issue-417 61 28 attention attention NOUN issue-417 61 29 to to ADP issue-417 61 30 national national ADJ issue-417 61 31 experience experience NOUN issue-417 61 32 in in ADP issue-417 61 33 this this DET issue-417 61 34 field field NOUN issue-417 61 35 . . PUNCT issue-417 62 1 nowadays nowadays ADV issue-417 62 2 , , PUNCT issue-417 62 3 in in ADP issue-417 62 4 ukraine ukraine ADJ issue-417 62 5 , , PUNCT issue-417 62 6 fiscal fiscal ADJ issue-417 62 7 functions function NOUN issue-417 62 8 are be AUX issue-417 62 9 implemented implement VERB issue-417 62 10 by by ADP issue-417 62 11 the the DET issue-417 62 12 state state NOUN issue-417 62 13 fiscal fiscal ADJ issue-417 62 14 service service NOUN issue-417 62 15 ( ( PUNCT issue-417 62 16 hereinafter hereinafter NOUN issue-417 62 17 – – PUNCT issue-417 62 18 sfs sfs ADJ issue-417 62 19 ) ) PUNCT issue-417 62 20 . . PUNCT issue-417 63 1 according accord VERB issue-417 63 2 to to ADP issue-417 63 3 the the DET issue-417 63 4 regulation regulation NOUN issue-417 63 5 on on ADP issue-417 63 6 the the DET issue-417 63 7 state state NOUN issue-417 63 8 fiscal fiscal ADJ issue-417 63 9 service service NOUN issue-417 63 10 of of ADP issue-417 63 11 ukraine ukraine NOUN issue-417 63 12 , , PUNCT issue-417 63 13 the the DET issue-417 63 14 latter latter ADJ issue-417 63 15 is be AUX issue-417 63 16 a a DET issue-417 63 17 central central ADJ issue-417 63 18 executive executive ADJ issue-417 63 19 body body NOUN issue-417 63 20 , , PUNCT issue-417 63 21 which which DET issue-417 63 22 activities activity NOUN issue-417 63 23 are be AUX issue-417 63 24 directed direct VERB issue-417 63 25 and and CCONJ issue-417 63 26 coordinated coordinate VERB issue-417 63 27 by by ADP issue-417 63 28 the the DET issue-417 63 29 cabinet cabinet NOUN issue-417 63 30 of of ADP issue-417 63 31 ministers minister NOUN issue-417 63 32 of of ADP issue-417 63 33 ukraine ukraine NOUN issue-417 63 34 through through ADP issue-417 63 35 the the DET issue-417 63 36 minister minister NOUN issue-417 63 37 of of ADP issue-417 63 38 finance finance NOUN issue-417 63 39 and and CCONJ issue-417 63 40 which which PRON issue-417 63 41 implements implement VERB issue-417 63 42 the the DET issue-417 63 43 state state NOUN issue-417 63 44 tax tax NOUN issue-417 63 45 policy policy NOUN issue-417 63 46 , , PUNCT issue-417 63 47 state state NOUN issue-417 63 48 policy policy NOUN issue-417 63 49 on on ADP issue-417 63 50 state state NOUN issue-417 63 51 customs custom NOUN issue-417 63 52 , , PUNCT issue-417 63 53 state state NOUN issue-417 63 54 policy policy NOUN issue-417 63 55 on on ADP issue-417 63 56 administering administer VERB issue-417 63 57 a a DET issue-417 63 58 single single ADJ issue-417 63 59 contribution contribution NOUN issue-417 63 60 to to ADP issue-417 63 61 compulsory compulsory ADJ issue-417 63 62 state state NOUN issue-417 63 63 social social ADJ issue-417 63 64 insurance insurance NOUN issue-417 63 65 , , PUNCT issue-417 63 66 state state NOUN issue-417 63 67 policy policy NOUN issue-417 63 68 on on ADP issue-417 63 69 combating combat VERB issue-417 63 70 offenses offense NOUN issue-417 63 71 in in ADP issue-417 63 72 the the DET issue-417 63 73 application application NOUN issue-417 63 74 of of ADP issue-417 63 75 tax tax NOUN issue-417 63 76 , , PUNCT issue-417 63 77 customs custom NOUN issue-417 63 78 legislation legislation NOUN issue-417 63 79 , , PUNCT issue-417 63 80 as as ADV issue-417 63 81 well well ADV issue-417 63 82 as as ADP issue-417 63 83 legislation legislation NOUN issue-417 63 84 on on ADP issue-417 63 85 payment payment NOUN issue-417 63 86 of of ADP issue-417 63 87 a a DET issue-417 63 88 single single ADJ issue-417 63 89 contribution contribution NOUN issue-417 63 90 ( ( PUNCT issue-417 63 91 pro pro X issue-417 63 92 derzhavnu derzhavnu PROPN issue-417 63 93 fiskalnu fiskalnu PROPN issue-417 63 94 sluzhbu sluzhbu PROPN issue-417 63 95 ukrainy ukrainy NOUN issue-417 63 96 , , PUNCT issue-417 63 97 2014 2014 NUM issue-417 63 98 ) ) PUNCT issue-417 63 99 . . PUNCT issue-417 64 1 the the DET issue-417 64 2 main main ADJ issue-417 64 3 tasks task NOUN issue-417 64 4 of of ADP issue-417 64 5 sfs sfs PROPN issue-417 64 6 are be AUX issue-417 64 7 : : PUNCT issue-417 64 8 1 1 X issue-417 64 9 ) ) PUNCT issue-417 64 10 realization realization NOUN issue-417 64 11 of of ADP issue-417 64 12 the the DET issue-417 64 13 state state NOUN issue-417 64 14 tax tax NOUN issue-417 64 15 policy policy NOUN issue-417 64 16 and and CCONJ issue-417 64 17 policy policy NOUN issue-417 64 18 on on ADP issue-417 64 19 state state NOUN issue-417 64 20 customs custom NOUN issue-417 64 21 , , PUNCT issue-417 64 22 the the DET issue-417 64 23 state state NOUN issue-417 64 24 policy policy NOUN issue-417 64 25 on on ADP issue-417 64 26 combating combat VERB issue-417 64 27 offenses offense NOUN issue-417 64 28 during during ADP issue-417 64 29 the the DET issue-417 64 30 application application NOUN issue-417 64 31 of of ADP issue-417 64 32 tax tax NOUN issue-417 64 33 , , PUNCT issue-417 64 34 customs custom NOUN issue-417 64 35 legislation legislation NOUN issue-417 64 36 ; ; PUNCT issue-417 64 37 control control NOUN issue-417 64 38 , , PUNCT issue-417 64 39 within within ADP issue-417 64 40 the the DET issue-417 64 41 limits limit NOUN issue-417 64 42 of of ADP issue-417 64 43 authorities authority NOUN issue-417 64 44 provided provide VERB issue-417 64 45 for for ADP issue-417 64 46 by by ADP issue-417 64 47 law law NOUN issue-417 64 48 , , PUNCT issue-417 64 49 for for ADP issue-417 64 50 revenues revenue NOUN issue-417 64 51 to to ADP issue-417 64 52 the the DET issue-417 64 53 budgets budget NOUN issue-417 64 54 and and CCONJ issue-417 64 55 state state NOUN issue-417 64 56 target target NOUN issue-417 64 57 funds fund NOUN issue-417 64 58 of of ADP issue-417 64 59 taxes taxis NOUN issue-417 64 60 and and CCONJ issue-417 64 61 fees fee NOUN issue-417 64 62 ; ; PUNCT issue-417 64 63 the the DET issue-417 64 64 state state NOUN issue-417 64 65 policy policy NOUN issue-417 64 66 on on ADP issue-417 64 67 monitoring monitor VERB issue-417 64 68 the the DET issue-417 64 69 production production NOUN issue-417 64 70 and and CCONJ issue-417 64 71 circulation circulation NOUN issue-417 64 72 of of ADP issue-417 64 73 alcohol alcohol NOUN issue-417 64 74 , , PUNCT issue-417 64 75 alcoholic alcoholic ADJ issue-417 64 76 beverages beverage NOUN issue-417 64 77 , , PUNCT issue-417 64 78 and and CCONJ issue-417 64 79 tobacco tobacco NOUN issue-417 64 80 products product NOUN issue-417 64 81 , , PUNCT issue-417 64 82 the the DET issue-417 64 83 state state NOUN issue-417 64 84 policy policy NOUN issue-417 64 85 on on ADP issue-417 64 86 administering administer VERB issue-417 64 87 a a DET issue-417 64 88 single single ADJ issue-417 64 89 contribution contribution NOUN issue-417 64 90 , , PUNCT issue-417 64 91 as as ADV issue-417 64 92 well well ADV issue-417 64 93 as as ADP issue-417 64 94 the the DET issue-417 64 95 combating combat VERB issue-417 64 96 violations violation NOUN issue-417 64 97 in in ADP issue-417 64 98 the the DET issue-417 64 99 application application NOUN issue-417 64 100 of of ADP issue-417 64 101 legislation legislation NOUN issue-417 64 102 on on ADP issue-417 64 103 payment payment NOUN issue-417 64 104 of of ADP issue-417 64 105 a a DET issue-417 64 106 single single ADJ issue-417 64 107 contribution contribution NOUN issue-417 64 108 ; ; PUNCT issue-417 64 109 the the DET issue-417 64 110 state state NOUN issue-417 64 111 policy policy NOUN issue-417 64 112 on on ADP issue-417 64 113 monitoring monitor VERB issue-417 64 114 the the DET issue-417 64 115 timely timely ADJ issue-417 64 116 execution execution NOUN issue-417 64 117 of of ADP issue-417 64 118 settlements settlement NOUN issue-417 64 119 in in ADP issue-417 64 120 foreign foreign ADJ issue-417 64 121 currency currency NOUN issue-417 64 122 within within ADP issue-417 64 123 the the DET issue-417 64 124 statutory statutory ADJ issue-417 64 125 period period NOUN issue-417 64 126 ; ; PUNCT issue-417 64 127 compliance compliance NOUN issue-417 64 128 with with ADP issue-417 64 129 the the DET issue-417 64 130 order order NOUN issue-417 64 131 of of ADP issue-417 64 132 cash cash NOUN issue-417 64 133 settlements settlement NOUN issue-417 64 134 for for ADP issue-417 64 135 goods good NOUN issue-417 64 136 ( ( PUNCT issue-417 64 137 services service NOUN issue-417 64 138 ) ) PUNCT issue-417 64 139 , , PUNCT issue-417 64 140 as as ADV issue-417 64 141 well well ADV issue-417 64 142 as as ADP issue-417 64 143 control control NOUN issue-417 64 144 over over ADP issue-417 64 145 licenses license NOUN issue-417 64 146 for for ADP issue-417 64 147 economic economic ADJ issue-417 64 148 activities activity NOUN issue-417 64 149 subject subject ADJ issue-417 64 150 to to ADP issue-417 64 151 licensing license VERB issue-417 64 152 in in ADP issue-417 64 153 accordance accordance NOUN issue-417 64 154 with with ADP issue-417 64 155 the the DET issue-417 64 156 law law NOUN issue-417 64 157 , , PUNCT issue-417 64 158 commercial commercial ADJ issue-417 64 159 patents patent NOUN issue-417 64 160 ; ; PUNCT issue-417 64 161 2 2 X issue-417 64 162 ) ) PUNCT issue-417 64 163 making make VERB issue-417 64 164 proposals proposal NOUN issue-417 64 165 to to ADP issue-417 64 166 the the DET issue-417 64 167 minister minister NOUN issue-417 64 168 of of ADP issue-417 64 169 finance finance NOUN issue-417 64 170 for for ADP issue-417 64 171 ensuring ensure VERB issue-417 64 172 the the DET issue-417 64 173 formation formation NOUN issue-417 64 174 of of ADP issue-417 64 175 : : PUNCT issue-417 64 176 the the DET issue-417 64 177 state state NOUN issue-417 64 178 tax tax NOUN issue-417 64 179 policy policy NOUN issue-417 64 180 ; ; PUNCT issue-417 64 181 the the DET issue-417 64 182 state state NOUN issue-417 64 183 policy policy NOUN issue-417 64 184 on on ADP issue-417 64 185 state state NOUN issue-417 64 186 customs custom NOUN issue-417 64 187 ; ; PUNCT issue-417 64 188 the the DET issue-417 64 189 state state NOUN issue-417 64 190 policy policy NOUN issue-417 64 191 on on ADP issue-417 64 192 combating combat VERB issue-417 64 193 offenses offense NOUN issue-417 64 194 during during ADP issue-417 64 195 the the DET issue-417 64 196 application application NOUN issue-417 64 197 of of ADP issue-417 64 198 tax tax NOUN issue-417 64 199 , , PUNCT issue-417 64 200 customs custom NOUN issue-417 64 201 legislation legislation NOUN issue-417 64 202 , , PUNCT issue-417 64 203 monitor monitor VERB issue-417 64 204 receipts receipt NOUN issue-417 64 205 to to ADP issue-417 64 206 budgets budget NOUN issue-417 64 207 and and CCONJ issue-417 64 208 state state NOUN issue-417 64 209 trust trust NOUN issue-417 64 210 funds fund NOUN issue-417 64 211 of of ADP issue-417 64 212 taxes taxis NOUN issue-417 64 213 and and CCONJ issue-417 64 214 duties duty NOUN issue-417 64 215 , , PUNCT issue-417 64 216 customs custom NOUN issue-417 64 217 , , PUNCT issue-417 64 218 and and CCONJ issue-417 64 219 other other ADJ issue-417 64 220 payments payment NOUN issue-417 64 221 ; ; PUNCT issue-417 64 222 the the DET issue-417 64 223 state state NOUN issue-417 64 224 policy policy NOUN issue-417 64 225 on on ADP issue-417 64 226 monitoring monitor VERB issue-417 64 227 the the DET issue-417 64 228 production production NOUN issue-417 64 229 and and CCONJ issue-417 64 230 circulation circulation NOUN issue-417 64 231 of of ADP issue-417 64 232 alcohol alcohol NOUN issue-417 64 233 , , PUNCT issue-417 64 234 alcoholic alcoholic ADJ issue-417 64 235 beverages beverage NOUN issue-417 64 236 , , PUNCT issue-417 64 237 and and CCONJ issue-417 64 238 tobacco tobacco NOUN issue-417 64 239 products product NOUN issue-417 64 240 ; ; PUNCT issue-417 64 241 the the DET issue-417 64 242 state state NOUN issue-417 64 243 policy policy NOUN issue-417 64 244 on on ADP issue-417 64 245 administering administer VERB issue-417 64 246 a a DET issue-417 64 247 single single ADJ issue-417 64 248 contribution contribution NOUN issue-417 64 249 , , PUNCT issue-417 64 250 as as ADV issue-417 64 251 well well ADV issue-417 64 252 as as ADP issue-417 64 253 the the DET issue-417 64 254 combating combat VERB issue-417 64 255 violations violation NOUN issue-417 64 256 in in ADP issue-417 64 257 the the DET issue-417 64 258 application application NOUN issue-417 64 259 of of ADP issue-417 64 260 legislation legislation NOUN issue-417 64 261 on on ADP issue-417 64 262 payment payment NOUN issue-417 64 263 of of ADP issue-417 64 264 a a DET issue-417 64 265 single single ADJ issue-417 64 266 contribution contribution NOUN issue-417 64 267 ; ; PUNCT issue-417 64 268 the the DET issue-417 64 269 state state NOUN issue-417 64 270 policy policy NOUN issue-417 64 271 on on ADP issue-417 64 272 monitoring monitor VERB issue-417 64 273 the the DET issue-417 64 274 timely timely ADJ issue-417 64 275 execution execution NOUN issue-417 64 276 of of ADP issue-417 64 277 settlements settlement NOUN issue-417 64 278 in in ADP issue-417 64 279 foreign foreign ADJ issue-417 64 280 currency currency NOUN issue-417 64 281 within within ADP issue-417 64 282 the the DET issue-417 64 283 statutory statutory ADJ issue-417 64 284 period period NOUN issue-417 64 285 ; ; PUNCT issue-417 64 286 compliance compliance NOUN issue-417 64 287 with with ADP issue-417 64 288 the the DET issue-417 64 289 order order NOUN issue-417 64 290 of of ADP issue-417 64 291 cash cash NOUN issue-417 64 292 settlements settlement NOUN issue-417 64 293 for for ADP issue-417 64 294 goods good NOUN issue-417 64 295 ( ( PUNCT issue-417 64 296 services service NOUN issue-417 64 297 ) ) PUNCT issue-417 64 298 , , PUNCT issue-417 64 299 as as ADV issue-417 64 300 well well ADV issue-417 64 301 as as ADP issue-417 64 302 control control NOUN issue-417 64 303 over over ADP issue-417 64 304 licenses license NOUN issue-417 64 305 for for ADP issue-417 64 306 economic economic ADJ issue-417 64 307 activities activity NOUN issue-417 64 308 subject subject ADJ issue-417 64 309 to to ADP issue-417 64 310 licensing license VERB issue-417 64 311 in in ADP issue-417 64 312 accordance accordance NOUN issue-417 64 313 with with ADP issue-417 64 314 the the DET issue-417 64 315 law law NOUN issue-417 64 316 , , PUNCT issue-417 64 317 commercial commercial ADJ issue-417 64 318 patents patent NOUN issue-417 64 319 ( ( PUNCT issue-417 64 320 pro pro X issue-417 64 321 derzhavnu derzhavnu PROPN issue-417 64 322 fiskalnu fiskalnu PROPN issue-417 64 323 sluzhbu sluzhbu PROPN issue-417 64 324 ukrainy ukrainy NOUN issue-417 64 325 , , PUNCT issue-417 64 326 2014 2014 NUM issue-417 64 327 ) ) PUNCT issue-417 64 328 . . PUNCT issue-417 65 1 therefore therefore ADV issue-417 65 2 , , PUNCT issue-417 65 3 the the DET issue-417 65 4 tax tax NOUN issue-417 65 5 authorities authority NOUN issue-417 65 6 of of ADP issue-417 65 7 ukraine ukraine PROPN issue-417 65 8 have have VERB issue-417 65 9 a a DET issue-417 65 10 wide wide ADJ issue-417 65 11 range range NOUN issue-417 65 12 of of ADP issue-417 65 13 functions function NOUN issue-417 65 14 . . PUNCT issue-417 66 1 according accord VERB issue-417 66 2 to to ADP issue-417 66 3 them they PRON issue-417 66 4 , , PUNCT issue-417 66 5 to to PART issue-417 66 6 organize organize VERB issue-417 66 7 its its PRON issue-417 66 8 activities activity NOUN issue-417 66 9 sfs sfs ADJ issue-417 66 10 : : PUNCT issue-417 66 11 provides provide VERB issue-417 66 12 , , PUNCT issue-417 66 13 within within ADP issue-417 66 14 the the DET issue-417 66 15 limits limit NOUN issue-417 66 16 of of ADP issue-417 66 17 the the DET issue-417 66 18 authorities authority NOUN issue-417 66 19 provided provide VERB issue-417 66 20 by by ADP issue-417 66 21 law law NOUN issue-417 66 22 , , PUNCT issue-417 66 23 the the DET issue-417 66 24 implementation implementation NOUN issue-417 66 25 of of ADP issue-417 66 26 measures measure NOUN issue-417 66 27 for for ADP issue-417 66 28 the the DET issue-417 66 29 prevention prevention NOUN issue-417 66 30 of of ADP issue-417 66 31 corruption corruption NOUN issue-417 66 32 and and CCONJ issue-417 66 33 control control NOUN issue-417 66 34 over over ADP issue-417 66 35 their their PRON issue-417 66 36 implementation implementation NOUN issue-417 66 37 in in ADP issue-417 66 38 the the DET issue-417 66 39 apparatus apparatus NOUN issue-417 66 40 of of ADP issue-417 66 41 sps sps PROPN issue-417 66 42 and and CCONJ issue-417 66 43 its its PRON issue-417 66 44 territorial territorial ADJ issue-417 66 45 bodies body NOUN issue-417 66 46 ; ; PUNCT issue-417 66 47 staffs staff NOUN issue-417 66 48 the the DET issue-417 66 49 sfs sfs ADJ issue-417 66 50 apparatus apparatus NOUN issue-417 66 51 and and CCONJ issue-417 66 52 leadership leadership NOUN issue-417 66 53 positions position NOUN issue-417 66 54 in in ADP issue-417 66 55 the the DET issue-417 66 56 territorial territorial ADJ issue-417 66 57 bodies body NOUN issue-417 66 58 , , PUNCT issue-417 66 59 forms form VERB issue-417 66 60 a a DET issue-417 66 61 personnel personnel NOUN issue-417 66 62 reserve reserve NOUN issue-417 66 63 for for ADP issue-417 66 64 corresponding correspond VERB issue-417 66 65 positions position NOUN issue-417 66 66 , , PUNCT issue-417 66 67 organizes organize VERB issue-417 66 68 work work NOUN issue-417 66 69 on on ADP issue-417 66 70 training training NOUN issue-417 66 71 , , PUNCT issue-417 66 72 retraining retraining ADJ issue-417 66 73 , , PUNCT issue-417 66 74 and and CCONJ issue-417 66 75 advanced advanced ADJ issue-417 66 76 training training NOUN issue-417 66 77 of of ADP issue-417 66 78 employees employee NOUN issue-417 66 79 of of ADP issue-417 66 80 the the DET issue-417 66 81 sfs sfs PROPN issue-417 66 82 apparatus apparatus NOUN issue-417 66 83 , , PUNCT issue-417 66 84 its its PRON issue-417 66 85 territorial territorial ADJ issue-417 66 86 bodies body NOUN issue-417 66 87 ; ; PUNCT issue-417 66 88 organizes organize VERB issue-417 66 89 scheduled schedule VERB issue-417 66 90 financial financial ADJ issue-417 66 91 work work NOUN issue-417 66 92 in in ADP issue-417 66 93 the the DET issue-417 66 94 sfs sfs ADJ issue-417 66 95 apparatus apparatus NOUN issue-417 66 96 and and CCONJ issue-417 66 97 its its PRON issue-417 66 98 territorial territorial ADJ issue-417 66 99 bodies body NOUN issue-417 66 100 , , PUNCT issue-417 66 101 exercises exercise VERB issue-417 66 102 monitoring monitoring NOUN issue-417 66 103 of of ADP issue-417 66 104 the the DET issue-417 66 105 use use NOUN issue-417 66 106 of of ADP issue-417 66 107 financial financial ADJ issue-417 66 108 and and CCONJ issue-417 66 109 material material ADJ issue-417 66 110 resources resource NOUN issue-417 66 111 , , PUNCT issue-417 66 112 ensures ensure VERB issue-417 66 113 the the DET issue-417 66 114 organization organization NOUN issue-417 66 115 and and CCONJ issue-417 66 116 improvement improvement NOUN issue-417 66 117 of of ADP issue-417 66 118 accounting account VERB issue-417 66 119 in in ADP issue-417 66 120 accordance accordance NOUN issue-417 66 121 with with ADP issue-417 66 122 the the DET issue-417 66 123 procedure procedure NOUN issue-417 66 124 established establish VERB issue-417 66 125 by by ADP issue-417 66 126 law law NOUN issue-417 66 127 ; ; PUNCT issue-417 66 128 provides provide VERB issue-417 66 129 the the DET issue-417 66 130 territorial territorial ADJ issue-417 66 131 authorities authority NOUN issue-417 66 132 of of ADP issue-417 66 133 sfs sfs PROPN issue-417 66 134 with with ADP issue-417 66 135 methodological methodological ADJ issue-417 66 136 and and CCONJ issue-417 66 137 practical practical ADJ issue-417 66 138 assistance assistance NOUN issue-417 66 139 in in ADP issue-417 66 140 organizing organize VERB issue-417 66 141 work work NOUN issue-417 66 142 , , PUNCT issue-417 66 143 monitors monitor VERB issue-417 66 144 such such ADJ issue-417 66 145 work work NOUN issue-417 66 146 ; ; PUNCT issue-417 66 147 organizes organize VERB issue-417 66 148 information information NOUN issue-417 66 149 and and CCONJ issue-417 66 150 analytical analytical ADJ issue-417 66 151 support support NOUN issue-417 66 152 for for ADP issue-417 66 153 sfs sfs NOUN issue-417 66 154 and and CCONJ issue-417 66 155 automatization automatization NOUN issue-417 66 156 of of ADP issue-417 66 157 its its PRON issue-417 66 158 activities activity NOUN issue-417 66 159 ( ( PUNCT issue-417 66 160 pro pro X issue-417 66 161 derzhavnu derzhavnu PROPN issue-417 66 162 fiskalnu fiskalnu PROPN issue-417 66 163 sluzhbu sluzhbu PROPN issue-417 66 164 ukrainy ukrainy NOUN issue-417 66 165 , , PUNCT issue-417 66 166 2014 2014 NUM issue-417 66 167 ) ) PUNCT issue-417 66 168 . . PUNCT issue-417 67 1 it it PRON issue-417 67 2 should should AUX issue-417 67 3 be be AUX issue-417 67 4 noted note VERB issue-417 67 5 that that SCONJ issue-417 67 6 sps sps PROPN issue-417 67 7 and and CCONJ issue-417 67 8 its its PRON issue-417 67 9 territorial territorial ADJ issue-417 67 10 bodies body NOUN issue-417 67 11 have have VERB issue-417 67 12 units unit NOUN issue-417 67 13 of of ADP issue-417 67 14 the the DET issue-417 67 15 tax tax NOUN issue-417 67 16 police police NOUN issue-417 67 17 . . PUNCT issue-417 68 1 in in ADP issue-417 68 2 accordance accordance NOUN issue-417 68 3 with with ADP issue-417 68 4 section section NOUN issue-417 68 5 xviii-2 xviii-2 NUM issue-417 68 6 of of ADP issue-417 68 7 the the DET issue-417 68 8 tax tax NOUN issue-417 68 9 code code NOUN issue-417 68 10 of of ADP issue-417 68 11 ukraine ukraine NOUN issue-417 68 12 , , PUNCT issue-417 68 13 the the DET issue-417 68 14 tax tax NOUN issue-417 68 15 policy policy NOUN issue-417 68 16 is be AUX issue-417 68 17 a a DET issue-417 68 18 system system NOUN issue-417 68 19 of of ADP issue-417 68 20 special special ADJ issue-417 68 21 units unit NOUN issue-417 68 22 for for ADP issue-417 68 23 combating combat VERB issue-417 68 24 tax tax NOUN issue-417 68 25 offenses offense NOUN issue-417 68 26 acting act VERB issue-417 68 27 within within ADP issue-417 68 28 the the DET issue-417 68 29 respective respective ADJ issue-417 68 30 supervisory supervisory ADJ issue-417 68 31 bodies body NOUN issue-417 68 32 , , PUNCT issue-417 68 33 and and CCONJ issue-417 68 34 monitors monitor VERB issue-417 68 35 the the DET issue-417 68 36 compliance compliance NOUN issue-417 68 37 with with ADP issue-417 68 38 tax tax NOUN issue-417 68 39 laws law NOUN issue-417 68 40 , , PUNCT issue-417 68 41 performs perform VERB issue-417 68 42 operational operational ADJ issue-417 68 43 and and CCONJ issue-417 68 44 search search NOUN issue-417 68 45 , , PUNCT issue-417 68 46 criminal criminal ADJ issue-417 68 47 and and CCONJ issue-417 68 48 procedural procedural ADJ issue-417 68 49 , , PUNCT issue-417 68 50 security security NOUN issue-417 68 51 functions function NOUN issue-417 68 52 ( ( PUNCT issue-417 68 53 pro pro X issue-417 68 54 derzhavnu derzhavnu PROPN issue-417 68 55 fiskalnu fiskalnu PROPN issue-417 68 56 sluzhbu sluzhbu PROPN issue-417 68 57 ukrainy ukrainy PROPN issue-417 68 58 , , PUNCT issue-417 68 59 2014 2014 NUM issue-417 68 60 ; ; PUNCT issue-417 68 61 podatkovyi podatkovyi NOUN issue-417 68 62 kodeks kodek VERB issue-417 68 63 ukrainy ukrainy ADJ issue-417 68 64 , , PUNCT issue-417 68 65 2011 2011 NUM issue-417 68 66 ) ) PUNCT issue-417 68 67 . . PUNCT issue-417 69 1 the the DET issue-417 69 2 key key ADJ issue-417 69 3 objectives objective NOUN issue-417 69 4 of of ADP issue-417 69 5 the the DET issue-417 69 6 tax tax NOUN issue-417 69 7 police police NOUN issue-417 69 8 are be AUX issue-417 69 9 : : PUNCT issue-417 69 10 prevention prevention NOUN issue-417 69 11 of of ADP issue-417 69 12 criminal criminal ADJ issue-417 69 13 and and CCONJ issue-417 69 14 other other ADJ issue-417 69 15 offenses offense NOUN issue-417 69 16 in in ADP issue-417 69 17 taxation taxation NOUN issue-417 69 18 and and CCONJ issue-417 69 19 budgeting budgeting NOUN issue-417 69 20 , , PUNCT issue-417 69 21 their their PRON issue-417 69 22 disclosure disclosure NOUN issue-417 69 23 , , PUNCT issue-417 69 24 investigation investigation NOUN issue-417 69 25 , , PUNCT issue-417 69 26 and and CCONJ issue-417 69 27 proceedings proceeding NOUN issue-417 69 28 in in ADP issue-417 69 29 cases case NOUN issue-417 69 30 of of ADP issue-417 69 31 administrative administrative ADJ issue-417 69 32 violations violation NOUN issue-417 69 33 ; ; PUNCT issue-417 69 34 search search NOUN issue-417 69 35 for for ADP issue-417 69 36 persons person NOUN issue-417 69 37 who who PRON issue-417 69 38 are be AUX issue-417 69 39 hiding hide VERB issue-417 69 40 from from ADP issue-417 69 41 the the DET issue-417 69 42 investigation investigation NOUN issue-417 69 43 and and CCONJ issue-417 69 44 the the DET issue-417 69 45 court court NOUN issue-417 69 46 for for ADP issue-417 69 47 criminal criminal ADJ issue-417 69 48 and and CCONJ issue-417 69 49 other other ADJ issue-417 69 50 offenses offense NOUN issue-417 69 51 in in ADP issue-417 69 52 taxation taxation NOUN issue-417 69 53 and and CCONJ issue-417 69 54 budgeting budgeting NOUN issue-417 69 55 ; ; PUNCT issue-417 69 56 baltic baltic ADJ issue-417 69 57 journal journal PROPN issue-417 69 58 of of ADP issue-417 69 59 economic economic ADJ issue-417 69 60 studies study NOUN issue-417 69 61 11 11 NUM issue-417 69 62 vol vol NOUN issue-417 69 63 . . PROPN issue-417 70 1 4 4 NUM issue-417 70 2 , , PUNCT issue-417 70 3 no no INTJ issue-417 70 4 . . NOUN issue-417 70 5 3 3 NUM issue-417 70 6 , , PUNCT issue-417 70 7 2018 2018 NUM issue-417 70 8 prevention prevention NOUN issue-417 70 9 and and CCONJ issue-417 70 10 counteraction counteraction NOUN issue-417 70 11 of of ADP issue-417 70 12 corruption corruption NOUN issue-417 70 13 in in ADP issue-417 70 14 regulatory regulatory ADJ issue-417 70 15 bodies body NOUN issue-417 70 16 and and CCONJ issue-417 70 17 disclosing disclose VERB issue-417 70 18 its its PRON issue-417 70 19 facts fact NOUN issue-417 70 20 ; ; PUNCT issue-417 70 21 ensuring ensure VERB issue-417 70 22 the the DET issue-417 70 23 safety safety NOUN issue-417 70 24 of of ADP issue-417 70 25 officials official NOUN issue-417 70 26 of of ADP issue-417 70 27 the the DET issue-417 70 28 regulatory regulatory ADJ issue-417 70 29 bodies body NOUN issue-417 70 30 , , PUNCT issue-417 70 31 protecting protect VERB issue-417 70 32 them they PRON issue-417 70 33 against against ADP issue-417 70 34 unlawful unlawful ADJ issue-417 70 35 acts act NOUN issue-417 70 36 related relate VERB issue-417 70 37 to to ADP issue-417 70 38 the the DET issue-417 70 39 performance performance NOUN issue-417 70 40 of of ADP issue-417 70 41 official official ADJ issue-417 70 42 duties duty NOUN issue-417 70 43 ( ( PUNCT issue-417 70 44 podatkovyi podatkovyi NOUN issue-417 70 45 kodeks kodek VERB issue-417 70 46 ukrainy ukrainy ADJ issue-417 70 47 , , PUNCT issue-417 70 48 2011 2011 NUM issue-417 70 49 ) ) PUNCT issue-417 70 50 . . PUNCT issue-417 71 1 it it PRON issue-417 71 2 should should AUX issue-417 71 3 be be AUX issue-417 71 4 noted note VERB issue-417 71 5 that that SCONJ issue-417 71 6 the the DET issue-417 71 7 experience experience NOUN issue-417 71 8 of of ADP issue-417 71 9 the the DET issue-417 71 10 eu eu PROPN issue-417 71 11 member member NOUN issue-417 71 12 countries country NOUN issue-417 71 13 in in ADP issue-417 71 14 the the DET issue-417 71 15 organization organization NOUN issue-417 71 16 of of ADP issue-417 71 17 the the DET issue-417 71 18 tax tax NOUN issue-417 71 19 system system NOUN issue-417 71 20 differs differ VERB issue-417 71 21 significantly significantly ADV issue-417 71 22 from from ADP issue-417 71 23 the the DET issue-417 71 24 national national ADJ issue-417 71 25 one one NUM issue-417 71 26 . . PUNCT issue-417 72 1 o.o o.o PROPN issue-417 72 2 . . PROPN issue-417 72 3     SPACE issue-417 72 4 bandurka bandurka PROPN issue-417 72 5 argues argue VERB issue-417 72 6 that that SCONJ issue-417 72 7 the the DET issue-417 72 8 experience experience NOUN issue-417 72 9 of of ADP issue-417 72 10 ukraine ukraine NOUN issue-417 72 11 on on ADP issue-417 72 12 constructing construct VERB issue-417 72 13 the the DET issue-417 72 14 tax tax NOUN issue-417 72 15 system system NOUN issue-417 72 16 in in ADP issue-417 72 17 general general ADJ issue-417 72 18 is be AUX issue-417 72 19 rather rather ADV issue-417 72 20 limited limited ADJ issue-417 72 21 since since ADV issue-417 72 22 , , PUNCT issue-417 72 23 under under ADP issue-417 72 24 administrative administrative ADJ issue-417 72 25 - - PUNCT issue-417 72 26 command command NOUN issue-417 72 27 socialism socialism NOUN issue-417 72 28 , , PUNCT issue-417 72 29 relations relation NOUN issue-417 72 30 between between ADP issue-417 72 31 the the DET issue-417 72 32 state state NOUN issue-417 72 33 and and CCONJ issue-417 72 34 enterprises enterprise NOUN issue-417 72 35 were be AUX issue-417 72 36 based base VERB issue-417 72 37 on on ADP issue-417 72 38 the the DET issue-417 72 39 direct direct ADJ issue-417 72 40 withdrawal withdrawal NOUN issue-417 72 41 of of ADP issue-417 72 42 a a DET issue-417 72 43 significant significant ADJ issue-417 72 44 part part NOUN issue-417 72 45 of of ADP issue-417 72 46 their their PRON issue-417 72 47 income income NOUN issue-417 72 48 to to ADP issue-417 72 49 the the DET issue-417 72 50 budget budget NOUN issue-417 72 51 in in ADP issue-417 72 52 the the DET issue-417 72 53 form form NOUN issue-417 72 54 of of ADP issue-417 72 55 deductions deduction NOUN issue-417 72 56 from from ADP issue-417 72 57 profit profit NOUN issue-417 72 58 and and CCONJ issue-417 72 59 various various ADJ issue-417 72 60 payments payment NOUN issue-417 72 61 . . PUNCT issue-417 73 1 the the DET issue-417 73 2 experience experience NOUN issue-417 73 3 of of ADP issue-417 73 4 countries country NOUN issue-417 73 5 with with ADP issue-417 73 6 a a DET issue-417 73 7 long long ADJ issue-417 73 8 history history NOUN issue-417 73 9 of of ADP issue-417 73 10 the the DET issue-417 73 11 effective effective ADJ issue-417 73 12 functioning functioning NOUN issue-417 73 13 of of ADP issue-417 73 14 the the DET issue-417 73 15 tax tax NOUN issue-417 73 16 system system NOUN issue-417 73 17 shows show VERB issue-417 73 18 that that SCONJ issue-417 73 19 the the DET issue-417 73 20 precondition precondition NOUN issue-417 73 21 for for ADP issue-417 73 22 such such ADJ issue-417 73 23 establishment establishment NOUN issue-417 73 24 is be AUX issue-417 73 25 the the DET issue-417 73 26 provision provision NOUN issue-417 73 27 of of ADP issue-417 73 28 bodies body NOUN issue-417 73 29 , , PUNCT issue-417 73 30 specially specially ADV issue-417 73 31 authorized authorize VERB issue-417 73 32 for for ADP issue-417 73 33 combating combat VERB issue-417 73 34 tax tax NOUN issue-417 73 35 offenses offense NOUN issue-417 73 36 , , PUNCT issue-417 73 37 with with ADP issue-417 73 38 a a DET issue-417 73 39 sufficiently sufficiently ADV issue-417 73 40 wide wide ADJ issue-417 73 41 range range NOUN issue-417 73 42 of of ADP issue-417 73 43 rights right NOUN issue-417 73 44 , , PUNCT issue-417 73 45 as as ADV issue-417 73 46 well well ADV issue-417 73 47 as as ADP issue-417 73 48 a a DET issue-417 73 49 clear clear ADJ issue-417 73 50 definition definition NOUN issue-417 73 51 of of ADP issue-417 73 52 their their PRON issue-417 73 53 responsibilities responsibility NOUN issue-417 73 54 . . PUNCT issue-417 74 1 in in ADP issue-417 74 2 addition addition NOUN issue-417 74 3 , , PUNCT issue-417 74 4 the the DET issue-417 74 5 scientist scientist NOUN issue-417 74 6 argues argue VERB issue-417 74 7 that that SCONJ issue-417 74 8 in in ADP issue-417 74 9 the the DET issue-417 74 10 developed develop VERB issue-417 74 11 countries country NOUN issue-417 74 12 of of ADP issue-417 74 13 the the DET issue-417 74 14 world world NOUN issue-417 74 15 , , PUNCT issue-417 74 16 taxation taxation NOUN issue-417 74 17 and and CCONJ issue-417 74 18 tax tax NOUN issue-417 74 19 authorities authority NOUN issue-417 74 20 are be AUX issue-417 74 21 one one NUM issue-417 74 22 of of ADP issue-417 74 23 the the DET issue-417 74 24 pillars pillar NOUN issue-417 74 25 of of ADP issue-417 74 26 their their PRON issue-417 74 27 economic economic ADJ issue-417 74 28 systems system NOUN issue-417 74 29 . . PUNCT issue-417 75 1 they they PRON issue-417 75 2 are be AUX issue-417 75 3 quite quite ADV issue-417 75 4 complex complex ADJ issue-417 75 5 , , PUNCT issue-417 75 6 considering consider VERB issue-417 75 7 , , PUNCT issue-417 75 8 on on ADP issue-417 75 9 the the DET issue-417 75 10 one one NUM issue-417 75 11 hand hand NOUN issue-417 75 12 , , PUNCT issue-417 75 13 the the DET issue-417 75 14 number number NOUN issue-417 75 15 of of ADP issue-417 75 16 taxpayers taxpayer NOUN issue-417 75 17 and and CCONJ issue-417 75 18 the the DET issue-417 75 19 number number NOUN issue-417 75 20 of of ADP issue-417 75 21 types type NOUN issue-417 75 22 of of ADP issue-417 75 23 taxes taxis NOUN issue-417 75 24 and and CCONJ issue-417 75 25 fees fee NOUN issue-417 75 26 , , PUNCT issue-417 75 27 and and CCONJ issue-417 75 28 on on ADP issue-417 75 29 the the DET issue-417 75 30 other other ADJ issue-417 75 31 hand hand NOUN issue-417 75 32 , , PUNCT issue-417 75 33 the the DET issue-417 75 34 amount amount NOUN issue-417 75 35 of of ADP issue-417 75 36 legal legal ADJ issue-417 75 37 regulation regulation NOUN issue-417 75 38 . . PUNCT issue-417 76 1 therefore therefore ADV issue-417 76 2 , , PUNCT issue-417 76 3 special special ADJ issue-417 76 4 state state NOUN issue-417 76 5 bodies body NOUN issue-417 76 6 are be AUX issue-417 76 7 needed need VERB issue-417 76 8 to to PART issue-417 76 9 implement implement VERB issue-417 76 10 the the DET issue-417 76 11 fiscal fiscal ADJ issue-417 76 12 role role NOUN issue-417 76 13 of of ADP issue-417 76 14 the the DET issue-417 76 15 state state NOUN issue-417 76 16 and and CCONJ issue-417 76 17 ensure ensure VERB issue-417 76 18 effective effective ADJ issue-417 76 19 budget budget NOUN issue-417 76 20 revenues revenue NOUN issue-417 76 21 ( ( PUNCT issue-417 76 22 bandurka bandurka NOUN issue-417 76 23 , , PUNCT issue-417 76 24 2007 2007 NUM issue-417 76 25 ) ) PUNCT issue-417 76 26 . . PUNCT issue-417 77 1 the the PRON issue-417 77 2 mentioned mention VERB issue-417 77 3 above above ADP issue-417 77 4 proposition proposition NOUN issue-417 77 5 is be AUX issue-417 77 6 confirmed confirm VERB issue-417 77 7 by by ADP issue-417 77 8 the the DET issue-417 77 9 example example NOUN issue-417 77 10 of of ADP issue-417 77 11 the the DET issue-417 77 12 administrative administrative ADJ issue-417 77 13 and and CCONJ issue-417 77 14 legal legal ADJ issue-417 77 15 principles principle NOUN issue-417 77 16 of of ADP issue-417 77 17 the the DET issue-417 77 18 activities activity NOUN issue-417 77 19 of of ADP issue-417 77 20 the the DET issue-417 77 21 tax tax NOUN issue-417 77 22 authorities authority NOUN issue-417 77 23 of of ADP issue-417 77 24 many many ADJ issue-417 77 25 countries country NOUN issue-417 77 26 of of ADP issue-417 77 27 the the DET issue-417 77 28 european european PROPN issue-417 77 29 union union PROPN issue-417 77 30 . . PUNCT issue-417 78 1 for for ADP issue-417 78 2 example example NOUN issue-417 78 3 , , PUNCT issue-417 78 4 in in ADP issue-417 78 5 italy italy PROPN issue-417 78 6 , , PUNCT issue-417 78 7 along along ADP issue-417 78 8 with with ADP issue-417 78 9 the the DET issue-417 78 10 state state NOUN issue-417 78 11 police police NOUN issue-417 78 12 and and CCONJ issue-417 78 13 the the DET issue-417 78 14 carabinieri carabinieri PROPN issue-417 78 15 corps corps PROPN issue-417 78 16 , , PUNCT issue-417 78 17 the the DET issue-417 78 18 general general ADJ issue-417 78 19 command command NOUN issue-417 78 20 of of ADP issue-417 78 21 the the DET issue-417 78 22 financial financial ADJ issue-417 78 23 guard guard NOUN issue-417 78 24 , , PUNCT issue-417 78 25 forming form VERB issue-417 78 26 a a DET issue-417 78 27 part part NOUN issue-417 78 28 of of ADP issue-417 78 29 the the DET issue-417 78 30 ministry ministry PROPN issue-417 78 31 of of ADP issue-417 78 32 finance finance PROPN issue-417 78 33 , , PUNCT issue-417 78 34 monitors monitor VERB issue-417 78 35 receipts receipt NOUN issue-417 78 36 of of ADP issue-417 78 37 mandatory mandatory ADJ issue-417 78 38 payments payment NOUN issue-417 78 39 to to ADP issue-417 78 40 budgets budget NOUN issue-417 78 41 , , PUNCT issue-417 78 42 and and CCONJ issue-417 78 43 accordingly accordingly ADV issue-417 78 44 the the DET issue-417 78 45 disclosure disclosure NOUN issue-417 78 46 and and CCONJ issue-417 78 47 investigation investigation NOUN issue-417 78 48 of of ADP issue-417 78 49 economic economic ADJ issue-417 78 50 crimes crime NOUN issue-417 78 51 in in ADP issue-417 78 52 taxation taxation NOUN issue-417 78 53 . . PUNCT issue-417 79 1 t.v t.v INTJ issue-417 79 2 . . PROPN issue-417 79 3     SPACE issue-417 79 4 saraskina saraskina PROPN issue-417 79 5 noted note VERB issue-417 79 6 that that SCONJ issue-417 79 7 this this DET issue-417 79 8 body body NOUN issue-417 79 9 was be AUX issue-417 79 10 formed form VERB issue-417 79 11 in in ADP issue-417 79 12 1881 1881 NUM issue-417 79 13 . . PUNCT issue-417 80 1 it it PRON issue-417 80 2 consists consist VERB issue-417 80 3 of of ADP issue-417 80 4 the the DET issue-417 80 5 central central ADJ issue-417 80 6 and and CCONJ issue-417 80 7 regional regional ADJ issue-417 80 8 commands command NOUN issue-417 80 9 . . PUNCT issue-417 81 1 the the DET issue-417 81 2 central central ADJ issue-417 81 3 command command NOUN issue-417 81 4 is be AUX issue-417 81 5 located locate VERB issue-417 81 6 in in ADP issue-417 81 7 rome rome PROPN issue-417 81 8 , , PUNCT issue-417 81 9 and and CCONJ issue-417 81 10 three three NUM issue-417 81 11 special special ADJ issue-417 81 12 units unit NOUN issue-417 81 13 , , PUNCT issue-417 81 14 the the DET issue-417 81 15 central central ADJ issue-417 81 16 unit unit NOUN issue-417 81 17 of of ADP issue-417 81 18 tax tax NOUN issue-417 81 19 police police NOUN issue-417 81 20 , , PUNCT issue-417 81 21 the the DET issue-417 81 22 special special ADJ issue-417 81 23 unit unit NOUN issue-417 81 24 of of ADP issue-417 81 25 the the DET issue-417 81 26 currency currency NOUN issue-417 81 27 police police NOUN issue-417 81 28 , , PUNCT issue-417 81 29 the the DET issue-417 81 30 central central ADJ issue-417 81 31 service service NOUN issue-417 81 32 for for ADP issue-417 81 33 the the DET issue-417 81 34 investigation investigation NOUN issue-417 81 35 of of ADP issue-417 81 36 organized organized ADJ issue-417 81 37 crime crime NOUN issue-417 81 38 in in ADP issue-417 81 39 the the DET issue-417 81 40 economy economy NOUN issue-417 81 41 , , PUNCT issue-417 81 42 are be AUX issue-417 81 43 subordinated subordinate VERB issue-417 81 44 to to ADP issue-417 81 45 it it PRON issue-417 81 46 ( ( PUNCT issue-417 81 47 saraskina saraskina PROPN issue-417 81 48 , , PUNCT issue-417 81 49 2000 2000 NUM issue-417 81 50 ) ) PUNCT issue-417 81 51 . . PUNCT issue-417 82 1 the the DET issue-417 82 2 main main ADJ issue-417 82 3 functions function NOUN issue-417 82 4 of of ADP issue-417 82 5 this this DET issue-417 82 6 department department NOUN issue-417 82 7 are be AUX issue-417 82 8 control control NOUN issue-417 82 9 over over ADP issue-417 82 10 the the DET issue-417 82 11 payment payment NOUN issue-417 82 12 of of ADP issue-417 82 13 taxes taxis NOUN issue-417 82 14 , , PUNCT issue-417 82 15 prevention prevention NOUN issue-417 82 16 , , PUNCT issue-417 82 17 disclosure disclosure NOUN issue-417 82 18 , , PUNCT issue-417 82 19 and and CCONJ issue-417 82 20 investigation investigation NOUN issue-417 82 21 of of ADP issue-417 82 22 financial financial ADJ issue-417 82 23 crimes crime NOUN issue-417 82 24 . . PUNCT issue-417 83 1 it it PRON issue-417 83 2 should should AUX issue-417 83 3 be be AUX issue-417 83 4 noted note VERB issue-417 83 5 that that SCONJ issue-417 83 6 the the DET issue-417 83 7 officials official NOUN issue-417 83 8 of of ADP issue-417 83 9 the the DET issue-417 83 10 general general ADJ issue-417 83 11 command command NOUN issue-417 83 12 of of ADP issue-417 83 13 the the DET issue-417 83 14 financial financial ADJ issue-417 83 15 guard guard NOUN issue-417 83 16 have have VERB issue-417 83 17 fiscal fiscal ADJ issue-417 83 18 responsibilities responsibility NOUN issue-417 83 19 of of ADP issue-417 83 20 tax tax NOUN issue-417 83 21 inspections inspection NOUN issue-417 83 22 and and CCONJ issue-417 83 23 police police NOUN issue-417 83 24 rights right NOUN issue-417 83 25 in in ADP issue-417 83 26 terms term NOUN issue-417 83 27 of of ADP issue-417 83 28 control control NOUN issue-417 83 29 , , PUNCT issue-417 83 30 in in ADP issue-417 83 31 particular particular ADJ issue-417 83 32 , , PUNCT issue-417 83 33 operational operational ADJ issue-417 83 34 measures measure NOUN issue-417 83 35 and and CCONJ issue-417 83 36 criminal criminal ADJ issue-417 83 37 investigations investigation NOUN issue-417 83 38 . . PUNCT issue-417 84 1 they they PRON issue-417 84 2 have have VERB issue-417 84 3 the the DET issue-417 84 4 right right NOUN issue-417 84 5 of of ADP issue-417 84 6 access access NOUN issue-417 84 7 to to ADP issue-417 84 8 enterprises enterprise NOUN issue-417 84 9 , , PUNCT issue-417 84 10 firms firm NOUN issue-417 84 11 , , PUNCT issue-417 84 12 banks bank NOUN issue-417 84 13 , , PUNCT issue-417 84 14 and and CCONJ issue-417 84 15 to to ADP issue-417 84 16 any any DET issue-417 84 17 documents document NOUN issue-417 84 18 in in ADP issue-417 84 19 order order NOUN issue-417 84 20 to to PART issue-417 84 21 verify verify VERB issue-417 84 22 the the DET issue-417 84 23 objects object NOUN issue-417 84 24 of of ADP issue-417 84 25 taxation taxation NOUN issue-417 84 26 and and CCONJ issue-417 84 27 tax tax NOUN issue-417 84 28 control control NOUN issue-417 84 29 without without ADP issue-417 84 30 obtaining obtain VERB issue-417 84 31 a a DET issue-417 84 32 court court NOUN issue-417 84 33 order order NOUN issue-417 84 34 for for ADP issue-417 84 35 such such ADJ issue-417 84 36 actions action NOUN issue-417 84 37 ( ( PUNCT issue-417 84 38 saraskina saraskina PROPN issue-417 84 39 , , PUNCT issue-417 84 40 2000 2000 NUM issue-417 84 41 ; ; PUNCT issue-417 84 42 heha heha NOUN issue-417 84 43 , , PUNCT issue-417 84 44 1997 1997 NUM issue-417 84 45 ) ) PUNCT issue-417 84 46 . . PUNCT issue-417 85 1 in in ADP issue-417 85 2 greece greece PROPN issue-417 85 3 , , PUNCT issue-417 85 4 the the DET issue-417 85 5 system system NOUN issue-417 85 6 of of ADP issue-417 85 7 fiscal fiscal ADJ issue-417 85 8 authorities authority NOUN issue-417 85 9 is be AUX issue-417 85 10 headed head VERB issue-417 85 11 by by ADP issue-417 85 12 the the DET issue-417 85 13 ministry ministry PROPN issue-417 85 14 of of ADP issue-417 85 15 economy economy NOUN issue-417 85 16 , , PUNCT issue-417 85 17 which which PRON issue-417 85 18 has have VERB issue-417 85 19 two two NUM issue-417 85 20 subordinated subordinate VERB issue-417 85 21 independent independent ADJ issue-417 85 22 entities entity NOUN issue-417 85 23 , , PUNCT issue-417 85 24 the the DET issue-417 85 25 state state NOUN issue-417 85 26 economic economic ADJ issue-417 85 27 service service NOUN issue-417 85 28 with with ADP issue-417 85 29 the the DET issue-417 85 30 task task NOUN issue-417 85 31 of of ADP issue-417 85 32 charging charge VERB issue-417 85 33 and and CCONJ issue-417 85 34 collecting collect VERB issue-417 85 35 taxes taxis NOUN issue-417 85 36 and and CCONJ issue-417 85 37 other other ADJ issue-417 85 38 mandatory mandatory ADJ issue-417 85 39 payments payment NOUN issue-417 85 40 , , PUNCT issue-417 85 41 reviewing reviewing NOUN issue-417 85 42 , , PUNCT issue-417 85 43 controlling control VERB issue-417 85 44 , , PUNCT issue-417 85 45 and and CCONJ issue-417 85 46 issuing issue VERB issue-417 85 47 documents document NOUN issue-417 85 48 of of ADP issue-417 85 49 payers payer NOUN issue-417 85 50 , , PUNCT issue-417 85 51 and and CCONJ issue-417 85 52 the the DET issue-417 85 53 service service NOUN issue-417 85 54 for for ADP issue-417 85 55 combating combat VERB issue-417 85 56 economic economic ADJ issue-417 85 57 crimes crime NOUN issue-417 85 58 , , PUNCT issue-417 85 59 which which PRON issue-417 85 60 is be AUX issue-417 85 61 equated equate VERB issue-417 85 62 to to ADP issue-417 85 63 the the DET issue-417 85 64 state state NOUN issue-417 85 65 police police NOUN issue-417 85 66 with with ADP issue-417 85 67 the the DET issue-417 85 68 task task NOUN issue-417 85 69 of of ADP issue-417 85 70 checking check VERB issue-417 85 71 compliance compliance NOUN issue-417 85 72 of of ADP issue-417 85 73 taxpayers taxpayer NOUN issue-417 85 74 with with ADP issue-417 85 75 the the DET issue-417 85 76 rules rule NOUN issue-417 85 77 of of ADP issue-417 85 78 fiscal fiscal ADJ issue-417 85 79 legislation legislation NOUN issue-417 85 80 ( ( PUNCT issue-417 85 81 harust harust PROPN issue-417 85 82 , , PUNCT issue-417 85 83 2005 2005 NUM issue-417 85 84 ) ) PUNCT issue-417 85 85 . . PUNCT issue-417 86 1 it it PRON issue-417 86 2 is be AUX issue-417 86 3 worth worth ADJ issue-417 86 4 to to PART issue-417 86 5 consider consider VERB issue-417 86 6 the the DET issue-417 86 7 administrative administrative ADJ issue-417 86 8 and and CCONJ issue-417 86 9 legal legal ADJ issue-417 86 10 principles principle NOUN issue-417 86 11 of of ADP issue-417 86 12 the the DET issue-417 86 13 activities activity NOUN issue-417 86 14 of of ADP issue-417 86 15 the the DET issue-417 86 16 tax tax NOUN issue-417 86 17 authorities authority NOUN issue-417 86 18 of of ADP issue-417 86 19 germany germany PROPN issue-417 86 20 because because SCONJ issue-417 86 21 the the DET issue-417 86 22 experience experience NOUN issue-417 86 23 of of ADP issue-417 86 24 this this DET issue-417 86 25 state state NOUN issue-417 86 26 in in ADP issue-417 86 27 filling fill VERB issue-417 86 28 the the DET issue-417 86 29 budget budget NOUN issue-417 86 30 with with ADP issue-417 86 31 the the DET issue-417 86 32 help help NOUN issue-417 86 33 of of ADP issue-417 86 34 special special ADJ issue-417 86 35 , , PUNCT issue-417 86 36 legally legally ADV issue-417 86 37 determined determine VERB issue-417 86 38 payments payment NOUN issue-417 86 39 is be AUX issue-417 86 40 quite quite ADV issue-417 86 41 progressive progressive ADJ issue-417 86 42 . . PUNCT issue-417 87 1 this this DET issue-417 87 2 aspect aspect NOUN issue-417 87 3 is be AUX issue-417 87 4 related relate VERB issue-417 87 5 to to ADP issue-417 87 6 the the DET issue-417 87 7 specificities specificity NOUN issue-417 87 8 of of ADP issue-417 87 9 this this DET issue-417 87 10 country country NOUN issue-417 87 11 development development NOUN issue-417 87 12 . . PUNCT issue-417 88 1 in in ADP issue-417 88 2 particular particular ADJ issue-417 88 3 , , PUNCT issue-417 88 4 o.p o.p PROPN issue-417 88 5 . . PROPN issue-417 88 6 kyrylenko kyrylenko PROPN issue-417 88 7 , , PUNCT issue-417 88 8 t.o t.o PROPN issue-417 88 9 . . PROPN issue-417 88 10 kizyma kizyma PROPN issue-417 88 11 , , PUNCT issue-417 88 12 n.ya n.ya PROPN issue-417 88 13 . . PROPN issue-417 88 14 kravchuk kravchuk PROPN issue-417 88 15 , , PUNCT issue-417 88 16 v.p v.p PROPN issue-417 88 17 . . PROPN issue-417 88 18 horin horin NOUN issue-417 88 19 , , PUNCT issue-417 88 20 and and CCONJ issue-417 88 21 others other NOUN issue-417 88 22 stated state VERB issue-417 88 23 that that SCONJ issue-417 88 24 historically historically ADV issue-417 88 25 and and CCONJ issue-417 88 26 chronologically chronologically ADV issue-417 88 27 , , PUNCT issue-417 88 28 germany germany PROPN issue-417 88 29 became become VERB issue-417 88 30 one one NUM issue-417 88 31 of of ADP issue-417 88 32 the the DET issue-417 88 33 first first ADJ issue-417 88 34 countries country NOUN issue-417 88 35 in in ADP issue-417 88 36 the the DET issue-417 88 37 world world NOUN issue-417 88 38 , , PUNCT issue-417 88 39 where where SCONJ issue-417 88 40 , , PUNCT issue-417 88 41 under under ADP issue-417 88 42 the the DET issue-417 88 43 influence influence NOUN issue-417 88 44 of of ADP issue-417 88 45 the the DET issue-417 88 46 workingclass workingclass NOUN issue-417 88 47 movement movement NOUN issue-417 88 48 and and CCONJ issue-417 88 49 trade trade NOUN issue-417 88 50 union union NOUN issue-417 88 51 organizations organization NOUN issue-417 88 52 , , PUNCT issue-417 88 53 social social ADJ issue-417 88 54 laws law NOUN issue-417 88 55 were be AUX issue-417 88 56 introduced introduce VERB issue-417 88 57 : : PUNCT issue-417 88 58 sickness sickness NOUN issue-417 88 59 insurance insurance NOUN issue-417 88 60 , , PUNCT issue-417 88 61 disability disability NOUN issue-417 88 62 , , PUNCT issue-417 88 63 retirement retirement NOUN issue-417 88 64 provision provision NOUN issue-417 88 65 for for ADP issue-417 88 66 workers worker NOUN issue-417 88 67 , , PUNCT issue-417 88 68 restrictions restriction NOUN issue-417 88 69 on on ADP issue-417 88 70 the the DET issue-417 88 71 use use NOUN issue-417 88 72 of of ADP issue-417 88 73 child child NOUN issue-417 88 74 labour labour NOUN issue-417 88 75 . . PUNCT issue-417 89 1 in in ADP issue-417 89 2 1891 1891 NUM issue-417 89 3 , , PUNCT issue-417 89 4 germany germany PROPN issue-417 89 5 was be AUX issue-417 89 6 the the DET issue-417 89 7 first first ADJ issue-417 89 8 to to PART issue-417 89 9 introduce introduce VERB issue-417 89 10 a a DET issue-417 89 11 global global ADJ issue-417 89 12 income income NOUN issue-417 89 13 tax tax NOUN issue-417 89 14 ; ; PUNCT issue-417 89 15 in in ADP issue-417 89 16 1916 1916 NUM issue-417 89 17 , , PUNCT issue-417 89 18 first first ADV issue-417 89 19 introduced introduce VERB issue-417 89 20 a a DET issue-417 89 21 tax tax NOUN issue-417 89 22 on on ADP issue-417 89 23 turnover turnover NOUN issue-417 89 24 , , PUNCT issue-417 89 25 or or CCONJ issue-417 89 26 a a DET issue-417 89 27 universal universal ADJ issue-417 89 28 excise excise NOUN issue-417 89 29 tax tax NOUN issue-417 89 30 , , PUNCT issue-417 89 31 on on ADP issue-417 89 32 the the DET issue-417 89 33 basis basis NOUN issue-417 89 34 of of ADP issue-417 89 35 which which PRON issue-417 89 36 , , PUNCT issue-417 89 37 subsequently subsequently ADV issue-417 89 38 , , PUNCT issue-417 89 39 vat vat NOUN issue-417 89 40 was be AUX issue-417 89 41 introduced introduce VERB issue-417 89 42 . . PUNCT issue-417 90 1 in in ADP issue-417 90 2 modern modern ADJ issue-417 90 3 conditions condition NOUN issue-417 90 4 , , PUNCT issue-417 90 5 germany germany PROPN issue-417 90 6 is be AUX issue-417 90 7 one one NUM issue-417 90 8 of of ADP issue-417 90 9 the the DET issue-417 90 10 most most ADV issue-417 90 11 economically economically ADV issue-417 90 12 developed develop VERB issue-417 90 13 countries country NOUN issue-417 90 14 in in ADP issue-417 90 15 the the DET issue-417 90 16 world world NOUN issue-417 90 17 ( ( PUNCT issue-417 90 18 kizyma kizyma PROPN issue-417 90 19 , , PUNCT issue-417 90 20 kravchuk kravchuk NOUN issue-417 90 21 , , PUNCT issue-417 90 22 horyn horyn PROPN issue-417 90 23 et et PROPN issue-417 90 24 al al PROPN issue-417 90 25 . . PROPN issue-417 90 26 , , PUNCT issue-417 90 27 2013 2013 NUM issue-417 90 28 ) ) PUNCT issue-417 90 29 . . PUNCT issue-417 91 1 the the DET issue-417 91 2 main main ADJ issue-417 91 3 tax tax NOUN issue-417 91 4 authority authority NOUN issue-417 91 5 in in ADP issue-417 91 6 germany germany PROPN issue-417 91 7 is be AUX issue-417 91 8 the the DET issue-417 91 9 tax tax NOUN issue-417 91 10 service service NOUN issue-417 91 11 , , PUNCT issue-417 91 12 which which PRON issue-417 91 13 is be AUX issue-417 91 14 a a DET issue-417 91 15 department department NOUN issue-417 91 16 of of ADP issue-417 91 17 the the DET issue-417 91 18 federal federal PROPN issue-417 91 19 ministry ministry PROPN issue-417 91 20 of of ADP issue-417 91 21 finance finance PROPN issue-417 91 22 . . PUNCT issue-417 92 1 the the DET issue-417 92 2 federal federal ADJ issue-417 92 3 tax tax NOUN issue-417 92 4 office office NOUN issue-417 92 5 has have VERB issue-417 92 6 a a DET issue-417 92 7 central central ADJ issue-417 92 8 unit unit NOUN issue-417 92 9 , , PUNCT issue-417 92 10 which which PRON issue-417 92 11 is be AUX issue-417 92 12 responsible responsible ADJ issue-417 92 13 for for ADP issue-417 92 14 taxes taxis NOUN issue-417 92 15 . . PUNCT issue-417 93 1 besides besides SCONJ issue-417 93 2 the the DET issue-417 93 3 central central ADJ issue-417 93 4 apparatus apparatus NOUN issue-417 93 5 , , PUNCT issue-417 93 6 the the DET issue-417 93 7 german german ADJ issue-417 93 8 system system NOUN issue-417 93 9 also also ADV issue-417 93 10 has have VERB issue-417 93 11 a a DET issue-417 93 12 regional regional ADJ issue-417 93 13 apparatus apparatus NOUN issue-417 93 14 ( ( PUNCT issue-417 93 15 the the DET issue-417 93 16 länder länder NOUN issue-417 93 17 ) ) PUNCT issue-417 93 18 . . PUNCT issue-417 94 1 each each PRON issue-417 94 2 of of ADP issue-417 94 3 the the DET issue-417 94 4 länder länder NOUN issue-417 94 5 ( ( PUNCT issue-417 94 6 regions region NOUN issue-417 94 7 ) ) PUNCT issue-417 94 8 has have VERB issue-417 94 9 its its PRON issue-417 94 10 own own ADJ issue-417 94 11 ministry ministry NOUN issue-417 94 12 of of ADP issue-417 94 13 finance finance PROPN issue-417 94 14 . . PUNCT issue-417 95 1 accordingly accordingly ADV issue-417 95 2 , , PUNCT issue-417 95 3 today today NOUN issue-417 95 4 germany germany PROPN issue-417 95 5 has have VERB issue-417 95 6 16 16 NUM issue-417 95 7 territorial territorial ADJ issue-417 95 8 units unit NOUN issue-417 95 9 , , PUNCT issue-417 95 10 called call VERB issue-417 95 11 the the DET issue-417 95 12 länder länder NOUN issue-417 95 13 , , PUNCT issue-417 95 14 and and CCONJ issue-417 95 15 16 16 NUM issue-417 95 16 similar similar ADJ issue-417 95 17 the the DET issue-417 95 18 länder länder NOUN issue-417 95 19 ministries ministry NOUN issue-417 95 20 of of ADP issue-417 95 21 finance finance NOUN issue-417 95 22 . . PUNCT issue-417 96 1 usually usually ADV issue-417 96 2 , , PUNCT issue-417 96 3 a a DET issue-417 96 4 politician politician NOUN issue-417 96 5 , , PUNCT issue-417 96 6 not not PART issue-417 96 7 a a DET issue-417 96 8 specialist specialist NOUN issue-417 96 9 in in ADP issue-417 96 10 taxation taxation NOUN issue-417 96 11 , , PUNCT issue-417 96 12 is be AUX issue-417 96 13 elected elect VERB issue-417 96 14 to to ADP issue-417 96 15 the the DET issue-417 96 16 post post NOUN issue-417 96 17 of of ADP issue-417 96 18 minister minister NOUN issue-417 96 19 . . PUNCT issue-417 97 1 the the DET issue-417 97 2 person person NOUN issue-417 97 3 who who PRON issue-417 97 4 understands understand VERB issue-417 97 5 taxes taxis NOUN issue-417 97 6 and and CCONJ issue-417 97 7 whose whose DET issue-417 97 8 opinions opinion NOUN issue-417 97 9 are be AUX issue-417 97 10 heeded heed VERB issue-417 97 11 is be AUX issue-417 97 12 the the DET issue-417 97 13 senator senator NOUN issue-417 97 14 or or CCONJ issue-417 97 15 his his PRON issue-417 97 16 first first ADJ issue-417 97 17 deputy deputy NOUN issue-417 97 18 . . PUNCT issue-417 98 1 he he PRON issue-417 98 2 / / PUNCT issue-417 99 1 she she PRON issue-417 99 2 is be AUX issue-417 99 3 an an DET issue-417 99 4 official official NOUN issue-417 99 5 . . PUNCT issue-417 100 1 typically typically ADV issue-417 100 2 , , PUNCT issue-417 100 3 a a DET issue-417 100 4 high high ADJ issue-417 100 5 - - PUNCT issue-417 100 6 level level NOUN issue-417 100 7 specialist specialist NOUN issue-417 100 8 is be AUX issue-417 100 9 chosen choose VERB issue-417 100 10 for for ADP issue-417 100 11 this this DET issue-417 100 12 position position NOUN issue-417 100 13 . . PUNCT issue-417 101 1 a a DET issue-417 101 2 university university NOUN issue-417 101 3 professor professor NOUN issue-417 101 4 , , PUNCT issue-417 101 5 who who PRON issue-417 101 6 has have AUX issue-417 101 7 retired retire VERB issue-417 101 8 , , PUNCT issue-417 101 9 or or CCONJ issue-417 101 10 a a DET issue-417 101 11 high high ADV issue-417 101 12 - - PUNCT issue-417 101 13 ranking rank VERB issue-417 101 14 official official NOUN issue-417 101 15 of of ADP issue-417 101 16 the the DET issue-417 101 17 tax tax NOUN issue-417 101 18 service service NOUN issue-417 101 19 can can AUX issue-417 101 20 be be AUX issue-417 101 21 chosen choose VERB issue-417 101 22 . . PUNCT issue-417 102 1 the the DET issue-417 102 2 senator senator NOUN issue-417 102 3 is be AUX issue-417 102 4 responsible responsible ADJ issue-417 102 5 for for ADP issue-417 102 6 enforcing enforce VERB issue-417 102 7 tax tax NOUN issue-417 102 8 laws law NOUN issue-417 102 9 ( ( PUNCT issue-417 102 10 law law NOUN issue-417 102 11 and and CCONJ issue-417 102 12 institutions institution NOUN issue-417 102 13 of of ADP issue-417 102 14 the the DET issue-417 102 15 european european PROPN issue-417 102 16 union union PROPN issue-417 102 17 , , PUNCT issue-417 102 18 1994 1994 NUM issue-417 102 19 ) ) PUNCT issue-417 102 20 . . PUNCT issue-417 103 1 moreover moreover ADV issue-417 103 2 , , PUNCT issue-417 103 3 some some DET issue-417 103 4 scholars scholar NOUN issue-417 103 5 state state VERB issue-417 103 6 the the DET issue-417 103 7 presence presence NOUN issue-417 103 8 of of ADP issue-417 103 9 law law NOUN issue-417 103 10 enforcement enforcement NOUN issue-417 103 11 functions function NOUN issue-417 103 12 in in ADP issue-417 103 13 the the DET issue-417 103 14 activities activity NOUN issue-417 103 15 of of ADP issue-417 103 16 the the DET issue-417 103 17 tax tax NOUN issue-417 103 18 service service NOUN issue-417 103 19 of of ADP issue-417 103 20 germany germany PROPN issue-417 103 21 and and CCONJ issue-417 103 22 its its PRON issue-417 103 23 subordinate subordinate ADJ issue-417 103 24 units unit NOUN issue-417 103 25 . . PUNCT issue-417 104 1 for for ADP issue-417 104 2 example example NOUN issue-417 104 3 , , PUNCT issue-417 104 4 in in ADP issue-417 104 5 a a DET issue-417 104 6 separate separate ADJ issue-417 104 7 state state NOUN issue-417 104 8 for for ADP issue-417 104 9 the the DET issue-417 104 10 purpose purpose NOUN issue-417 104 11 of of ADP issue-417 104 12 criminal criminal ADJ issue-417 104 13 and and CCONJ issue-417 104 14 administrative administrative ADJ issue-417 104 15 prosecution prosecution NOUN issue-417 104 16 of of ADP issue-417 104 17 violators violator NOUN issue-417 104 18 of of ADP issue-417 104 19 tax tax NOUN issue-417 104 20 legislation legislation NOUN issue-417 104 21 , , PUNCT issue-417 104 22 special special ADJ issue-417 104 23 units unit NOUN issue-417 104 24 , , PUNCT issue-417 104 25 departments department NOUN issue-417 104 26 of of ADP issue-417 104 27 criminal criminal ADJ issue-417 104 28 cases case NOUN issue-417 104 29 and and CCONJ issue-417 104 30 penalties penalty NOUN issue-417 104 31 , , PUNCT issue-417 104 32 are be AUX issue-417 104 33 formed form VERB issue-417 104 34 in in ADP issue-417 104 35 the the DET issue-417 104 36 financial financial ADJ issue-417 104 37 authorities authority NOUN issue-417 104 38 ( ( PUNCT issue-417 104 39 teliatnikov teliatnikov PROPN issue-417 104 40 , , PUNCT issue-417 104 41 1993 1993 NUM issue-417 104 42 ) ) PUNCT issue-417 104 43 . . PUNCT issue-417 105 1 these these DET issue-417 105 2 bodies body NOUN issue-417 105 3 include include VERB issue-417 105 4 well well ADV issue-417 105 5 - - PUNCT issue-417 105 6 trained train VERB issue-417 105 7 investigative investigative ADJ issue-417 105 8 departments department NOUN issue-417 105 9 with with ADP issue-417 105 10 a a DET issue-417 105 11 high high ADJ issue-417 105 12 level level NOUN issue-417 105 13 of of ADP issue-417 105 14 material material NOUN issue-417 105 15 and and CCONJ issue-417 105 16 technical technical ADJ issue-417 105 17 support support NOUN issue-417 105 18 , , PUNCT issue-417 105 19 such such ADJ issue-417 105 20 as as ADP issue-417 105 21 eavesdropping eavesdropping NOUN issue-417 105 22 and and CCONJ issue-417 105 23 sound sound NOUN issue-417 105 24 recording recording NOUN issue-417 105 25 equipment equipment NOUN issue-417 105 26 , , PUNCT issue-417 105 27 laboratories laboratory NOUN issue-417 105 28 where where SCONJ issue-417 105 29 it it PRON issue-417 105 30 is be AUX issue-417 105 31 possible possible ADJ issue-417 105 32 to to PART issue-417 105 33 analyse analyse VERB issue-417 105 34 the the DET issue-417 105 35 authenticity authenticity NOUN issue-417 105 36 of of ADP issue-417 105 37 documents document NOUN issue-417 105 38 baltic baltic ADJ issue-417 105 39 journal journal PROPN issue-417 105 40 of of ADP issue-417 105 41 economic economic ADJ issue-417 105 42 studies study NOUN issue-417 105 43 12 12 NUM issue-417 105 44 vol vol NOUN issue-417 105 45 . . PROPN issue-417 106 1 4 4 NUM issue-417 106 2 , , PUNCT issue-417 106 3 no no INTJ issue-417 106 4 . . NOUN issue-417 106 5 3 3 NUM issue-417 106 6 , , PUNCT issue-417 106 7 2018 2018 NUM issue-417 106 8 submitted submit VERB issue-417 106 9 by by ADP issue-417 106 10 taxpayers taxpayer NOUN issue-417 106 11 , , PUNCT issue-417 106 12 handwriting handwriting NOUN issue-417 106 13 , , PUNCT issue-417 106 14 as as ADV issue-417 106 15 well well ADV issue-417 106 16 as as ADP issue-417 106 17 carry carry VERB issue-417 106 18 out out ADP issue-417 106 19 chemical chemical NOUN issue-417 106 20 and and CCONJ issue-417 106 21 other other ADJ issue-417 106 22 forensic forensic ADJ issue-417 106 23 examinations examination NOUN issue-417 106 24 . . PUNCT issue-417 107 1 german german ADJ issue-417 107 2 tax tax NOUN issue-417 107 3 authorities authority NOUN issue-417 107 4 receive receive VERB issue-417 107 5 information information NOUN issue-417 107 6 on on ADP issue-417 107 7 tax tax NOUN issue-417 107 8 evasion evasion NOUN issue-417 107 9 from from ADP issue-417 107 10 the the DET issue-417 107 11 police police NOUN issue-417 107 12 , , PUNCT issue-417 107 13 prosecutors prosecutor NOUN issue-417 107 14 , , PUNCT issue-417 107 15 security security NOUN issue-417 107 16 services service NOUN issue-417 107 17 , , PUNCT issue-417 107 18 and and CCONJ issue-417 107 19 citizens citizen NOUN issue-417 107 20 . . PUNCT issue-417 108 1 according accord VERB issue-417 108 2 to to ADP issue-417 108 3 an an DET issue-417 108 4 internal internal ADJ issue-417 108 5 instruction instruction NOUN issue-417 108 6 , , PUNCT issue-417 108 7 such such ADJ issue-417 108 8 informants informant NOUN issue-417 108 9 are be AUX issue-417 108 10 paid pay VERB issue-417 108 11 a a DET issue-417 108 12 reward reward NOUN issue-417 108 13 of of ADP issue-417 108 14 up up ADP issue-417 108 15 to to PART issue-417 108 16 10 10 NUM issue-417 108 17 % % NOUN issue-417 108 18 of of ADP issue-417 108 19 the the DET issue-417 108 20 amount amount NOUN issue-417 108 21 accrued accrue VERB issue-417 108 22 for for ADP issue-417 108 23 nonpayment nonpayment NOUN issue-417 108 24 of of ADP issue-417 108 25 tax tax NOUN issue-417 108 26 penalties penalty NOUN issue-417 108 27 . . PUNCT issue-417 109 1 during during ADP issue-417 109 2 the the DET issue-417 109 3 tax tax NOUN issue-417 109 4 control control NOUN issue-417 109 5 , , PUNCT issue-417 109 6 german german ADJ issue-417 109 7 tax tax NOUN issue-417 109 8 authorities authority NOUN issue-417 109 9 have have VERB issue-417 109 10 the the DET issue-417 109 11 right right NOUN issue-417 109 12 : : PUNCT issue-417 109 13 to to PART issue-417 109 14 withdraw withdraw VERB issue-417 109 15 financial financial ADJ issue-417 109 16 documents document NOUN issue-417 109 17 from from ADP issue-417 109 18 banks bank NOUN issue-417 109 19 , , PUNCT issue-417 109 20 insurance insurance NOUN issue-417 109 21 companies company NOUN issue-417 109 22 ; ; PUNCT issue-417 109 23 to to PART issue-417 109 24 apply apply VERB issue-417 109 25 confiscation confiscation NOUN issue-417 109 26 of of ADP issue-417 109 27 business business NOUN issue-417 109 28 documentation documentation NOUN issue-417 109 29 ; ; PUNCT issue-417 109 30 to to PART issue-417 109 31 conduct conduct VERB issue-417 109 32 investigations investigation NOUN issue-417 109 33 on on ADP issue-417 109 34 advocates advocate NOUN issue-417 109 35 and and CCONJ issue-417 109 36 consultants consultant NOUN issue-417 109 37 ’ ' PUNCT issue-417 109 38 charges charge NOUN issue-417 109 39 of of ADP issue-417 109 40 tax tax NOUN issue-417 109 41 evasion evasion NOUN issue-417 109 42 ( ( PUNCT issue-417 109 43 arnim arnim NOUN issue-417 109 44 , , PUNCT issue-417 109 45 bartlshperger bartlshperger NOUN issue-417 109 46 , , PUNCT issue-417 109 47 begge begge NOUN issue-417 109 48 , , PUNCT issue-417 109 49 et et PROPN issue-417 109 50 al al PROPN issue-417 109 51 . . PROPN issue-417 109 52 , , PUNCT issue-417 109 53 1994 1994 NUM issue-417 109 54 ) ) PUNCT issue-417 109 55 . . PUNCT issue-417 110 1 for for ADP issue-417 110 2 comparative comparative ADJ issue-417 110 3 analysis analysis NOUN issue-417 110 4 , , PUNCT issue-417 110 5 the the DET issue-417 110 6 administrative administrative ADJ issue-417 110 7 and and CCONJ issue-417 110 8 legal legal ADJ issue-417 110 9 principles principle NOUN issue-417 110 10 of of ADP issue-417 110 11 the the DET issue-417 110 12 activities activity NOUN issue-417 110 13 of of ADP issue-417 110 14 tax tax NOUN issue-417 110 15 authorities authority NOUN issue-417 110 16 in in ADP issue-417 110 17 france france PROPN issue-417 110 18 are be AUX issue-417 110 19 remarkable remarkable ADJ issue-417 110 20 . . PUNCT issue-417 111 1 in in ADP issue-417 111 2 its its PRON issue-417 111 3 economic economic ADJ issue-417 111 4 growth growth NOUN issue-417 111 5 , , PUNCT issue-417 111 6 this this DET issue-417 111 7 country country NOUN issue-417 111 8 is be AUX issue-417 111 9 considered consider VERB issue-417 111 10 one one NUM issue-417 111 11 of of ADP issue-417 111 12 the the DET issue-417 111 13 most most ADV issue-417 111 14 powerful powerful ADJ issue-417 111 15 , , PUNCT issue-417 111 16 which which PRON issue-417 111 17 is be AUX issue-417 111 18 reflected reflect VERB issue-417 111 19 in in ADP issue-417 111 20 the the DET issue-417 111 21 specificities specificity NOUN issue-417 111 22 of of ADP issue-417 111 23 the the DET issue-417 111 24 system system NOUN issue-417 111 25 of of ADP issue-417 111 26 control control NOUN issue-417 111 27 and and CCONJ issue-417 111 28 tax tax NOUN issue-417 111 29 authorities authority NOUN issue-417 111 30 . . PUNCT issue-417 112 1 in in ADP issue-417 112 2 the the DET issue-417 112 3 course course NOUN issue-417 112 4 of of ADP issue-417 112 5 her her PRON issue-417 112 6 scientific scientific ADJ issue-417 112 7 research research NOUN issue-417 112 8 , , PUNCT issue-417 112 9 k.p k.p PROPN issue-417 112 10 . . PROPN issue-417 112 11     SPACE issue-417 112 12 proskura proskura NOUN issue-417 112 13 determines determine VERB issue-417 112 14 that that SCONJ issue-417 112 15 the the DET issue-417 112 16 main main ADJ issue-417 112 17 body body NOUN issue-417 112 18 in in ADP issue-417 112 19 taxation taxation NOUN issue-417 112 20 in in ADP issue-417 112 21 france france PROPN issue-417 112 22 is be AUX issue-417 112 23 the the DET issue-417 112 24 general general ADJ issue-417 112 25 directorate directorate NOUN issue-417 112 26 of of ADP issue-417 112 27 taxes taxis NOUN issue-417 112 28 , , PUNCT issue-417 112 29 which which PRON issue-417 112 30 is be AUX issue-417 112 31 a a DET issue-417 112 32 part part NOUN issue-417 112 33 of of ADP issue-417 112 34 the the DET issue-417 112 35 ministry ministry PROPN issue-417 112 36 of of ADP issue-417 112 37 economy economy NOUN issue-417 112 38 , , PUNCT issue-417 112 39 finance finance NOUN issue-417 112 40 and and CCONJ issue-417 112 41 industry industry NOUN issue-417 112 42 . . PUNCT issue-417 113 1 the the DET issue-417 113 2 specified specify VERB issue-417 113 3 body body NOUN issue-417 113 4 performs perform VERB issue-417 113 5 tax tax NOUN issue-417 113 6 tasks task NOUN issue-417 113 7 ( ( PUNCT issue-417 113 8 preparation preparation NOUN issue-417 113 9 of of ADP issue-417 113 10 draft draft NOUN issue-417 113 11 laws law NOUN issue-417 113 12 on on ADP issue-417 113 13 taxation taxation NOUN issue-417 113 14 , , PUNCT issue-417 113 15 determination determination NOUN issue-417 113 16 of of ADP issue-417 113 17 the the DET issue-417 113 18 total total ADJ issue-417 113 19 amount amount NOUN issue-417 113 20 of of ADP issue-417 113 21 tax tax NOUN issue-417 113 22 revenues revenue NOUN issue-417 113 23 , , PUNCT issue-417 113 24 an an DET issue-417 113 25 organization organization NOUN issue-417 113 26 of of ADP issue-417 113 27 tax tax NOUN issue-417 113 28 control control NOUN issue-417 113 29 , , PUNCT issue-417 113 30 conducting conduct VERB issue-417 113 31 tax tax NOUN issue-417 113 32 expertise expertise NOUN issue-417 113 33 , , PUNCT issue-417 113 34 etc etc X issue-417 113 35 . . X issue-417 113 36 ) ) PUNCT issue-417 114 1 and and CCONJ issue-417 114 2 certain certain ADJ issue-417 114 3 civil civil ADJ issue-417 114 4 legal legal ADJ issue-417 114 5 tasks task NOUN issue-417 114 6 ( ( PUNCT issue-417 114 7 control control NOUN issue-417 114 8 and and CCONJ issue-417 114 9 accounting accounting NOUN issue-417 114 10 of of ADP issue-417 114 11 civil civil ADJ issue-417 114 12 and and CCONJ issue-417 114 13 land land NOUN issue-417 114 14 legal legal ADJ issue-417 114 15 relations relation NOUN issue-417 114 16 , , PUNCT issue-417 114 17 recording record VERB issue-417 114 18 various various ADJ issue-417 114 19 inventories inventory NOUN issue-417 114 20 , , PUNCT issue-417 114 21 etc etc X issue-417 114 22 . . X issue-417 114 23 ) ) PUNCT issue-417 114 24 . . PUNCT issue-417 115 1 the the DET issue-417 115 2 organizational organizational ADJ issue-417 115 3 structure structure NOUN issue-417 115 4 of of ADP issue-417 115 5 the the DET issue-417 115 6 tax tax NOUN issue-417 115 7 body body NOUN issue-417 115 8 is be AUX issue-417 115 9 based base VERB issue-417 115 10 on on ADP issue-417 115 11 the the DET issue-417 115 12 functional functional ADJ issue-417 115 13 - - PUNCT issue-417 115 14 territorial territorial ADJ issue-417 115 15 principle principle NOUN issue-417 115 16 and and CCONJ issue-417 115 17 has have VERB issue-417 115 18 three three NUM issue-417 115 19 levels level NOUN issue-417 115 20 : : PUNCT issue-417 115 21 national national ADJ issue-417 115 22 , , PUNCT issue-417 115 23 regional regional ADJ issue-417 115 24 , , PUNCT issue-417 115 25 and and CCONJ issue-417 115 26 lower low ADJ issue-417 115 27 . . PUNCT issue-417 116 1 the the DET issue-417 116 2 office office NOUN issue-417 116 3 of of ADP issue-417 116 4 national national ADJ issue-417 116 5 and and CCONJ issue-417 116 6 international international ADJ issue-417 116 7 controls control NOUN issue-417 116 8 carries carry VERB issue-417 116 9 out out ADP issue-417 116 10 control control NOUN issue-417 116 11 over over ADP issue-417 116 12 the the DET issue-417 116 13 activities activity NOUN issue-417 116 14 of of ADP issue-417 116 15 large large ADJ issue-417 116 16 enterprises enterprise NOUN issue-417 116 17 , , PUNCT issue-417 116 18 which which PRON issue-417 116 19 is be AUX issue-417 116 20 a a DET issue-417 116 21 part part NOUN issue-417 116 22 of of ADP issue-417 116 23 the the DET issue-417 116 24 central central ADJ issue-417 116 25 office office NOUN issue-417 116 26 . . PUNCT issue-417 117 1 lower low ADJ issue-417 117 2 divisions division NOUN issue-417 117 3 inspect inspect VERB issue-417 117 4 small small ADJ issue-417 117 5 businesses business NOUN issue-417 117 6 only only ADV issue-417 117 7 . . PUNCT issue-417 118 1 french french ADJ issue-417 118 2 tax tax NOUN issue-417 118 3 authorities authority NOUN issue-417 118 4 have have VERB issue-417 118 5 the the DET issue-417 118 6 right right NOUN issue-417 118 7 to to PART issue-417 118 8 decide decide VERB issue-417 118 9 on on ADP issue-417 118 10 the the DET issue-417 118 11 liquidation liquidation NOUN issue-417 118 12 of of ADP issue-417 118 13 an an DET issue-417 118 14 enterprise enterprise NOUN issue-417 118 15 if if SCONJ issue-417 118 16 , , PUNCT issue-417 118 17 within within ADP issue-417 118 18 three three NUM issue-417 118 19 months month NOUN issue-417 118 20 , , PUNCT issue-417 118 21 it it PRON issue-417 118 22 or or CCONJ issue-417 118 23 its its PRON issue-417 118 24 actual actual ADJ issue-417 118 25 location location NOUN issue-417 118 26 can can AUX issue-417 118 27 not not PART issue-417 118 28 be be AUX issue-417 118 29 found find VERB issue-417 118 30 ( ( PUNCT issue-417 118 31 proskura proskura NOUN issue-417 118 32 , , PUNCT issue-417 118 33 2012 2012 NUM issue-417 118 34 ) ) PUNCT issue-417 118 35 . . PUNCT issue-417 119 1 s.o s.o PROPN issue-417 119 2 . . PROPN issue-417 119 3 koretska koretska PROPN issue-417 119 4 notes note VERB issue-417 119 5 that that SCONJ issue-417 119 6 in in ADP issue-417 119 7 the the DET issue-417 119 8 structure structure NOUN issue-417 119 9 of of ADP issue-417 119 10 the the DET issue-417 119 11 above above ADV issue-417 119 12 - - PUNCT issue-417 119 13 mentioned mention VERB issue-417 119 14 department department NOUN issue-417 119 15 , , PUNCT issue-417 119 16 there there PRON issue-417 119 17 are be VERB issue-417 119 18 special special ADJ issue-417 119 19 structural structural ADJ issue-417 119 20 units unit NOUN issue-417 119 21 , , PUNCT issue-417 119 22 such such ADJ issue-417 119 23 as as ADP issue-417 119 24 the the DET issue-417 119 25 central central ADJ issue-417 119 26 tax tax NOUN issue-417 119 27 administration administration NOUN issue-417 119 28 and and CCONJ issue-417 119 29 the the DET issue-417 119 30 central central ADJ issue-417 119 31 administration administration NOUN issue-417 119 32 of of ADP issue-417 119 33 customs customs PROPN issue-417 119 34 and and CCONJ issue-417 119 35 other other ADJ issue-417 119 36 revenues revenue NOUN issue-417 119 37 . . PUNCT issue-417 120 1 the the DET issue-417 120 2 central central ADJ issue-417 120 3 tax tax NOUN issue-417 120 4 administration administration NOUN issue-417 120 5 consists consist VERB issue-417 120 6 of of ADP issue-417 120 7 five five NUM issue-417 120 8 departments department NOUN issue-417 120 9 : : PUNCT issue-417 120 10 department department NOUN issue-417 120 11 of of ADP issue-417 120 12 preparation preparation NOUN issue-417 120 13 of of ADP issue-417 120 14 tax tax NOUN issue-417 120 15 legislation legislation NOUN issue-417 120 16 ; ; PUNCT issue-417 120 17 department department NOUN issue-417 120 18 of of ADP issue-417 120 19 general general PROPN issue-417 120 20 tax tax PROPN issue-417 120 21 administration administration NOUN issue-417 120 22 , , PUNCT issue-417 120 23 which which PRON issue-417 120 24 provides provide VERB issue-417 120 25 for for ADP issue-417 120 26 the the DET issue-417 120 27 accumulation accumulation NOUN issue-417 120 28 of of ADP issue-417 120 29 tax tax NOUN issue-417 120 30 revenues revenue NOUN issue-417 120 31 in in ADP issue-417 120 32 the the DET issue-417 120 33 state state NOUN issue-417 120 34 budget budget NOUN issue-417 120 35 ; ; PUNCT issue-417 120 36 dispute dispute NOUN issue-417 120 37 department department NOUN issue-417 120 38 , , PUNCT issue-417 120 39 which which PRON issue-417 120 40 deals deal VERB issue-417 120 41 with with ADP issue-417 120 42 complaints complaint NOUN issue-417 120 43 and and CCONJ issue-417 120 44 prepares prepare VERB issue-417 120 45 legal legal ADJ issue-417 120 46 materials material NOUN issue-417 120 47 engaged engage VERB issue-417 120 48 ; ; PUNCT issue-417 120 49 department department NOUN issue-417 120 50 of of ADP issue-417 120 51 land land NOUN issue-417 120 52 and and CCONJ issue-417 120 53 state state NOUN issue-417 120 54 property property NOUN issue-417 120 55 , , PUNCT issue-417 120 56 which which PRON issue-417 120 57 is be AUX issue-417 120 58 responsible responsible ADJ issue-417 120 59 for for ADP issue-417 120 60 cadastral cadastral ADJ issue-417 120 61 valuation valuation NOUN issue-417 120 62 and and CCONJ issue-417 120 63 lands land NOUN issue-417 120 64 , , PUNCT issue-417 120 65 management management NOUN issue-417 120 66 of of ADP issue-417 120 67 movable movable ADJ issue-417 120 68 and and CCONJ issue-417 120 69 immovable immovable VERB issue-417 120 70 state state NOUN issue-417 120 71 property property NOUN issue-417 120 72 ; ; PUNCT issue-417 120 73 personnel personnel NOUN issue-417 120 74 department department NOUN issue-417 120 75 ( ( PUNCT issue-417 120 76 koretska koretska PROPN issue-417 120 77 , , PUNCT issue-417 120 78 2011 2011 NUM issue-417 120 79 ) ) PUNCT issue-417 120 80 . . PUNCT issue-417 121 1 analysing analyse VERB issue-417 121 2 the the DET issue-417 121 3 administrative administrative ADJ issue-417 121 4 and and CCONJ issue-417 121 5 legal legal ADJ issue-417 121 6 principles principle NOUN issue-417 121 7 of of ADP issue-417 121 8 the the DET issue-417 121 9 activity activity NOUN issue-417 121 10 of of ADP issue-417 121 11 tax tax NOUN issue-417 121 12 authorities authority NOUN issue-417 121 13 in in ADP issue-417 121 14 the the DET issue-417 121 15 eu eu PROPN issue-417 121 16 , , PUNCT issue-417 121 17 the the DET issue-417 121 18 experience experience NOUN issue-417 121 19 of of ADP issue-417 121 20 the the DET issue-417 121 21 kingdom kingdom NOUN issue-417 121 22 of of ADP issue-417 121 23 sweden sweden PROPN issue-417 121 24 is be AUX issue-417 121 25 worth worth ADJ issue-417 121 26 considering consider VERB issue-417 121 27 . . PUNCT issue-417 122 1 the the DET issue-417 122 2 tax tax NOUN issue-417 122 3 system system NOUN issue-417 122 4 of of ADP issue-417 122 5 this this DET issue-417 122 6 country country NOUN issue-417 122 7 is be AUX issue-417 122 8 characterized characterize VERB issue-417 122 9 by by ADP issue-417 122 10 high high ADJ issue-417 122 11 taxation taxation NOUN issue-417 122 12 . . PUNCT issue-417 123 1 tax tax NOUN issue-417 123 2 revenues revenue NOUN issue-417 123 3 in in ADP issue-417 123 4 the the DET issue-417 123 5 swedish swedish ADJ issue-417 123 6 budget budget NOUN issue-417 123 7 make make VERB issue-417 123 8 up up ADP issue-417 123 9 more more ADJ issue-417 123 10 than than ADP issue-417 123 11 50 50 NUM issue-417 123 12 % % NOUN issue-417 123 13 of of ADP issue-417 123 14 gnp gnp PROPN issue-417 123 15 . . PUNCT issue-417 124 1 income income NOUN issue-417 124 2 tax tax NOUN issue-417 124 3 and and CCONJ issue-417 124 4 profits profit VERB issue-417 124 5 tax tax NOUN issue-417 124 6 provide provide VERB issue-417 124 7 40 40 NUM issue-417 124 8 % % NOUN issue-417 124 9 of of ADP issue-417 124 10 all all DET issue-417 124 11 tax tax NOUN issue-417 124 12 revenues revenue NOUN issue-417 124 13 , , PUNCT issue-417 124 14 and and CCONJ issue-417 124 15 social social ADJ issue-417 124 16 tax tax NOUN issue-417 124 17 provides provide VERB issue-417 124 18 25 25 NUM issue-417 124 19 % % NOUN issue-417 124 20 . . PUNCT issue-417 125 1 in in ADP issue-417 125 2 addition addition NOUN issue-417 125 3 , , PUNCT issue-417 125 4 swedish swedish ADJ issue-417 125 5 law law NOUN issue-417 125 6 does do AUX issue-417 125 7 not not PART issue-417 125 8 provide provide VERB issue-417 125 9 for for ADP issue-417 125 10 tax tax NOUN issue-417 125 11 breaks break NOUN issue-417 125 12 . . PUNCT issue-417 126 1 however however ADV issue-417 126 2 , , PUNCT issue-417 126 3 such such DET issue-417 126 4 a a DET issue-417 126 5 tax tax NOUN issue-417 126 6 system system NOUN issue-417 126 7 has have AUX issue-417 126 8 provided provide VERB issue-417 126 9 sweden sweden PROPN issue-417 126 10 with with ADP issue-417 126 11 the the DET issue-417 126 12 smallest small ADJ issue-417 126 13 difference difference NOUN issue-417 126 14 in in ADP issue-417 126 15 the the DET issue-417 126 16 world world NOUN issue-417 126 17 between between ADP issue-417 126 18 the the DET issue-417 126 19 highest high ADJ issue-417 126 20 and and CCONJ issue-417 126 21 lowest low ADJ issue-417 126 22 levels level NOUN issue-417 126 23 of of ADP issue-417 126 24 consumption consumption NOUN issue-417 126 25 . . PUNCT issue-417 127 1 other other ADJ issue-417 127 2 characteristic characteristic ADJ issue-417 127 3 features feature NOUN issue-417 127 4 of of ADP issue-417 127 5 the the DET issue-417 127 6 swedish swedish ADJ issue-417 127 7 taxation taxation NOUN issue-417 127 8 system system NOUN issue-417 127 9 are be AUX issue-417 127 10 stability stability NOUN issue-417 127 11 , , PUNCT issue-417 127 12 flexibility flexibility NOUN issue-417 127 13 , , PUNCT issue-417 127 14 high high ADJ issue-417 127 15 - - PUNCT issue-417 127 16 quality quality NOUN issue-417 127 17 state state NOUN issue-417 127 18 regulation regulation NOUN issue-417 127 19 , , PUNCT issue-417 127 20 anti anti ADJ issue-417 127 21 - - ADJ issue-417 127 22 inflationary inflationary ADJ issue-417 127 23 orientation orientation NOUN issue-417 127 24 ( ( PUNCT issue-417 127 25 stukalo stukalo NOUN issue-417 127 26 , , PUNCT issue-417 127 27 lytvyn lytvyn PROPN issue-417 127 28 , , PUNCT issue-417 127 29 derkach derkach PROPN issue-417 127 30 , , PUNCT issue-417 127 31 2014 2014 NUM issue-417 127 32 ) ) PUNCT issue-417 127 33 . . PUNCT issue-417 128 1 a a DET issue-417 128 2 well well ADV issue-417 128 3 - - PUNCT issue-417 128 4 developed develop VERB issue-417 128 5 tax tax NOUN issue-417 128 6 system system NOUN issue-417 128 7 in in ADP issue-417 128 8 sweden sweden PROPN issue-417 128 9 should should AUX issue-417 128 10 require require VERB issue-417 128 11 an an DET issue-417 128 12 efficient efficient ADJ issue-417 128 13 and and CCONJ issue-417 128 14 extensive extensive ADJ issue-417 128 15 tax tax NOUN issue-417 128 16 administration administration NOUN issue-417 128 17 structure structure NOUN issue-417 128 18 that that PRON issue-417 128 19 would would AUX issue-417 128 20 ensure ensure VERB issue-417 128 21 respect respect NOUN issue-417 128 22 for for ADP issue-417 128 23 and and CCONJ issue-417 128 24 compliance compliance NOUN issue-417 128 25 with with ADP issue-417 128 26 tax tax NOUN issue-417 128 27 laws law NOUN issue-417 128 28 by by ADP issue-417 128 29 all all PRON issue-417 128 30 without without ADP issue-417 128 31 exception exception NOUN issue-417 128 32 . . PUNCT issue-417 129 1 however however ADV issue-417 129 2 , , PUNCT issue-417 129 3 the the DET issue-417 129 4 kingdom kingdom NOUN issue-417 129 5 of of ADP issue-417 129 6 sweden sweden PROPN issue-417 129 7 , , PUNCT issue-417 129 8 along along ADP issue-417 129 9 with with ADP issue-417 129 10 countries country NOUN issue-417 129 11 such such ADJ issue-417 129 12 as as ADP issue-417 129 13 belgium belgium NOUN issue-417 129 14 , , PUNCT issue-417 129 15 denmark denmark PROPN issue-417 129 16 , , PUNCT issue-417 129 17 portugal portugal PROPN issue-417 129 18 , , PUNCT issue-417 129 19 finland finland PROPN issue-417 129 20 and and CCONJ issue-417 129 21 others other NOUN issue-417 129 22 , , PUNCT issue-417 129 23 has have VERB issue-417 129 24 a a DET issue-417 129 25 relatively relatively ADV issue-417 129 26 compact compact ADJ issue-417 129 27 structure structure NOUN issue-417 129 28 of of ADP issue-417 129 29 tax tax NOUN issue-417 129 30 authorities authority NOUN issue-417 129 31 ( ( PUNCT issue-417 129 32 nosikov nosikov NOUN issue-417 129 33 , , PUNCT issue-417 129 34 2016 2016 NUM issue-417 129 35 ) ) PUNCT issue-417 129 36 . . PUNCT issue-417 130 1 the the DET issue-417 130 2 authority authority NOUN issue-417 130 3 to to PART issue-417 130 4 collect collect VERB issue-417 130 5 taxes taxis NOUN issue-417 130 6 , , PUNCT issue-417 130 7 verify verify VERB issue-417 130 8 their their PRON issue-417 130 9 correctness correctness NOUN issue-417 130 10 , , PUNCT issue-417 130 11 and and CCONJ issue-417 130 12 collect collect VERB issue-417 130 13 tax tax NOUN issue-417 130 14 arrears arrear NOUN issue-417 130 15 is be AUX issue-417 130 16 charged charge VERB issue-417 130 17 to to ADP issue-417 130 18 a a DET issue-417 130 19 special special ADJ issue-417 130 20 agency agency NOUN issue-417 130 21 , , PUNCT issue-417 130 22 the the DET issue-417 130 23 national national ADJ issue-417 130 24 tax tax PROPN issue-417 130 25 office office NOUN issue-417 130 26 , , PUNCT issue-417 130 27 though though SCONJ issue-417 130 28 subordinated subordinate VERB issue-417 130 29 to to ADP issue-417 130 30 the the DET issue-417 130 31 ministry ministry PROPN issue-417 130 32 of of ADP issue-417 130 33 finance finance PROPN issue-417 130 34 and and CCONJ issue-417 130 35 the the DET issue-417 130 36 government government NOUN issue-417 130 37 , , PUNCT issue-417 130 38 but but CCONJ issue-417 130 39 independent independent ADJ issue-417 130 40 of of ADP issue-417 130 41 the the DET issue-417 130 42 latter latter ADJ issue-417 130 43 organization organization NOUN issue-417 130 44 . . PUNCT issue-417 131 1 the the DET issue-417 131 2 activity activity NOUN issue-417 131 3 of of ADP issue-417 131 4 the the DET issue-417 131 5 service service NOUN issue-417 131 6 is be AUX issue-417 131 7 based base VERB issue-417 131 8 on on ADP issue-417 131 9 the the DET issue-417 131 10 principle principle NOUN issue-417 131 11 that that SCONJ issue-417 131 12 proper proper ADJ issue-417 131 13 things thing NOUN issue-417 131 14 must must AUX issue-417 131 15 be be AUX issue-417 131 16 done do VERB issue-417 131 17 simply simply ADV issue-417 131 18 , , PUNCT issue-417 131 19 while while SCONJ issue-417 131 20 illegal illegal ADJ issue-417 131 21 must must AUX issue-417 131 22 be be AUX issue-417 131 23 difficult difficult ADJ issue-417 131 24 to to PART issue-417 131 25 implement implement VERB issue-417 131 26 . . PUNCT issue-417 132 1 the the DET issue-417 132 2 organizational organizational ADJ issue-417 132 3 structure structure NOUN issue-417 132 4 of of ADP issue-417 132 5 the the DET issue-417 132 6 tax tax NOUN issue-417 132 7 authorities authority NOUN issue-417 132 8 is be AUX issue-417 132 9 based base VERB issue-417 132 10 on on ADP issue-417 132 11 three three NUM issue-417 132 12 models model NOUN issue-417 132 13 . . PUNCT issue-417 133 1 everyone everyone PRON issue-417 133 2 must must AUX issue-417 133 3 pay pay VERB issue-417 133 4 exactly exactly ADV issue-417 133 5 as as ADV issue-417 133 6 much much ADJ issue-417 133 7 as as SCONJ issue-417 133 8 provided provide VERB issue-417 133 9 for for ADP issue-417 133 10 by by ADP issue-417 133 11 the the DET issue-417 133 12 parliament parliament NOUN issue-417 133 13 ; ; PUNCT issue-417 133 14 the the DET issue-417 133 15 one one NOUN issue-417 133 16 , , PUNCT issue-417 133 17 who who PRON issue-417 133 18 has have AUX issue-417 133 19 not not PART issue-417 133 20 paid pay VERB issue-417 133 21 fully fully ADV issue-417 133 22 , , PUNCT issue-417 133 23 should should AUX issue-417 133 24 pay pay VERB issue-417 133 25 total total ADJ issue-417 133 26 sum sum NOUN issue-417 133 27 ; ; PUNCT issue-417 133 28 and and CCONJ issue-417 133 29 the the DET issue-417 133 30 one one NUM issue-417 133 31 , , PUNCT issue-417 133 32 who who PRON issue-417 133 33 has have AUX issue-417 133 34 overpaid overpay VERB issue-417 133 35 , , PUNCT issue-417 133 36 should should AUX issue-417 133 37 get get VERB issue-417 133 38 surplus surplus NOUN issue-417 133 39 of of ADP issue-417 133 40 money money NOUN issue-417 133 41 back back ADV issue-417 133 42 . . PUNCT issue-417 134 1 the the DET issue-417 134 2 return return NOUN issue-417 134 3 of of ADP issue-417 134 4 surplus surplus NOUN issue-417 134 5 of of ADP issue-417 134 6 paid pay VERB issue-417 134 7 taxes taxis NOUN issue-417 134 8 operates operate VERB issue-417 134 9 immediately immediately ADV issue-417 134 10 ( ( PUNCT issue-417 134 11 in in ADP issue-417 134 12 automatic automatic ADJ issue-417 134 13 mode mode NOUN issue-417 134 14 ) ) PUNCT issue-417 134 15 ; ; PUNCT issue-417 134 16 there there PRON issue-417 134 17 is be VERB issue-417 134 18 no no DET issue-417 134 19 delay delay NOUN issue-417 134 20 ( ( PUNCT issue-417 134 21 yarenko yarenko NOUN issue-417 134 22 , , PUNCT issue-417 134 23 2009 2009 NUM issue-417 134 24 ; ; PUNCT issue-417 134 25 lykova lykova PROPN issue-417 134 26 , , PUNCT issue-417 134 27 2013 2013 NUM issue-417 134 28 ) ) PUNCT issue-417 134 29 . . PUNCT issue-417 135 1 m.o m.o PROPN issue-417 135 2 . . PROPN issue-417 135 3 vysotsky vysotsky PROPN issue-417 135 4 underlines underline VERB issue-417 135 5 one one NUM issue-417 135 6 more more ADV issue-417 135 7 important important ADJ issue-417 135 8 feature feature NOUN issue-417 135 9 of of ADP issue-417 135 10 the the DET issue-417 135 11 organization organization NOUN issue-417 135 12 of of ADP issue-417 135 13 tax tax NOUN issue-417 135 14 authorities authority NOUN issue-417 135 15 of of ADP issue-417 135 16 the the DET issue-417 135 17 kingdom kingdom NOUN issue-417 135 18 of of ADP issue-417 135 19 sweden sweden PROPN issue-417 135 20 . . PUNCT issue-417 136 1 the the DET issue-417 136 2 scientist scientist NOUN issue-417 136 3 indicates indicate VERB issue-417 136 4 that that SCONJ issue-417 136 5 some some DET issue-417 136 6 departments department NOUN issue-417 136 7 ( ( PUNCT issue-417 136 8 inspections inspection NOUN issue-417 136 9 ) ) PUNCT issue-417 136 10 are be AUX issue-417 136 11 in in ADP issue-417 136 12 charge charge NOUN issue-417 136 13 of of ADP issue-417 136 14 working work VERB issue-417 136 15 with with ADP issue-417 136 16 large large ADJ issue-417 136 17 taxpayers taxpayer NOUN issue-417 136 18 , , PUNCT issue-417 136 19 others other NOUN issue-417 136 20 work work VERB issue-417 136 21 with with ADP issue-417 136 22 foreign foreign ADJ issue-417 136 23 enterprises enterprise NOUN issue-417 136 24 . . PUNCT issue-417 137 1 the the DET issue-417 137 2 departments department NOUN issue-417 137 3 ( ( PUNCT issue-417 137 4 inspections inspection NOUN issue-417 137 5 ) ) PUNCT issue-417 137 6 of of ADP issue-417 137 7 indirect indirect ADJ issue-417 137 8 tax tax NOUN issue-417 137 9 , , PUNCT issue-417 137 10 which which DET issue-417 137 11 staff staff NOUN issue-417 137 12 has have VERB issue-417 137 13 specialists specialist NOUN issue-417 137 14 in in ADP issue-417 137 15 foreign foreign ADJ issue-417 137 16 economic economic ADJ issue-417 137 17 activity activity NOUN issue-417 137 18 , , PUNCT issue-417 137 19 carry carry VERB issue-417 137 20 out out ADP issue-417 137 21 the the DET issue-417 137 22 calculation calculation NOUN issue-417 137 23 and and CCONJ issue-417 137 24 payment payment NOUN issue-417 137 25 of of ADP issue-417 137 26 vat vat NOUN issue-417 137 27 . . PUNCT issue-417 138 1 in in ADP issue-417 138 2 addition addition NOUN issue-417 138 3 , , PUNCT issue-417 138 4 the the DET issue-417 138 5 national national ADJ issue-417 138 6 tax tax NOUN issue-417 138 7 office office NOUN issue-417 138 8 is be AUX issue-417 138 9 authorized authorize VERB issue-417 138 10 to to PART issue-417 138 11 administer administer VERB issue-417 138 12 taxes taxis NOUN issue-417 138 13 and and CCONJ issue-417 138 14 fees fee NOUN issue-417 138 15 , , PUNCT issue-417 138 16 keep keep VERB issue-417 138 17 records record NOUN issue-417 138 18 of of ADP issue-417 138 19 taxpayers taxpayer NOUN issue-417 138 20 , , PUNCT issue-417 138 21 verify verify VERB issue-417 138 22 tax tax NOUN issue-417 138 23 declarations declaration NOUN issue-417 138 24 , , PUNCT issue-417 138 25 serve serve VERB issue-417 138 26 tax tax NOUN issue-417 138 27 advisory advisory NOUN issue-417 138 28 , , PUNCT issue-417 138 29 observe observe VERB issue-417 138 30 and and CCONJ issue-417 138 31 monitor monitor VERB issue-417 138 32 compliance compliance NOUN issue-417 138 33 with with ADP issue-417 138 34 tax tax NOUN issue-417 138 35 laws law NOUN issue-417 138 36 , , PUNCT issue-417 138 37 etc etc X issue-417 138 38 . . X issue-417 139 1 ( ( PUNCT issue-417 139 2 vysotskii vysotskii PROPN issue-417 139 3 , , PUNCT issue-417 139 4 2002 2002 NUM issue-417 139 5 ; ; PUNCT issue-417 139 6 udiak udiak PROPN issue-417 139 7 , , PUNCT issue-417 139 8 2014 2014 NUM issue-417 139 9 ) ) PUNCT issue-417 139 10 . . PUNCT issue-417 140 1 it it PRON issue-417 140 2 should should AUX issue-417 140 3 be be AUX issue-417 140 4 noted note VERB issue-417 140 5 that that SCONJ issue-417 140 6 the the DET issue-417 140 7 tax tax NOUN issue-417 140 8 authorities authority NOUN issue-417 140 9 of of ADP issue-417 140 10 the the DET issue-417 140 11 kingdom kingdom NOUN issue-417 140 12 of of ADP issue-417 140 13 sweden sweden PROPN issue-417 140 14 operate operate VERB issue-417 140 15 with with ADP issue-417 140 16 the the DET issue-417 140 17 high high ADJ issue-417 140 18 level level NOUN issue-417 140 19 of of ADP issue-417 140 20 automation automation NOUN issue-417 140 21 . . PUNCT issue-417 141 1 thus thus ADV issue-417 141 2 , , PUNCT issue-417 141 3 for for ADP issue-417 141 4 tax tax NOUN issue-417 141 5 control control NOUN issue-417 141 6 , , PUNCT issue-417 141 7 the the DET issue-417 141 8 declaration declaration NOUN issue-417 141 9 of of ADP issue-417 141 10 taxpayers taxpayer NOUN issue-417 141 11 is be AUX issue-417 141 12 in in ADP issue-417 141 13 an an DET issue-417 141 14 electronic electronic ADJ issue-417 141 15 form form NOUN issue-417 141 16 entirely entirely ADV issue-417 141 17 . . PUNCT issue-417 142 1 at at ADP issue-417 142 2 the the DET issue-417 142 3 same same ADJ issue-417 142 4 time time NOUN issue-417 142 5 , , PUNCT issue-417 142 6 v.m v.m PROPN issue-417 142 7 . . PROPN issue-417 142 8 melnyk melnyk PROPN issue-417 142 9 accentuates accentuate VERB issue-417 142 10 the the DET issue-417 142 11 rather rather ADV issue-417 142 12 unusual unusual ADJ issue-417 142 13 ( ( PUNCT issue-417 142 14 as as ADP issue-417 142 15 for for ADP issue-417 142 16 the the DET issue-417 142 17 east east ADJ issue-417 142 18 european european PROPN issue-417 142 19 countries country NOUN issue-417 142 20 ) ) PUNCT issue-417 142 21 practice practice NOUN issue-417 142 22 of of ADP issue-417 142 23 “ " PUNCT issue-417 142 24 guardianship guardianship NOUN issue-417 142 25 ” " PUNCT issue-417 142 26 in in ADP issue-417 142 27 relation relation NOUN issue-417 142 28 to to ADP issue-417 142 29 the the DET issue-417 142 30 payer payer NOUN issue-417 142 31 . . PUNCT issue-417 143 1 thus thus ADV issue-417 143 2 , , PUNCT issue-417 143 3 local local ADJ issue-417 143 4 tax tax NOUN issue-417 143 5 departments department NOUN issue-417 143 6 are be AUX issue-417 143 7 obliged oblige VERB issue-417 143 8 to to PART issue-417 143 9 send send VERB issue-417 143 10 the the DET issue-417 143 11 declaration declaration NOUN issue-417 143 12 to to ADP issue-417 143 13 the the DET issue-417 143 14 company company NOUN issue-417 143 15 a a DET issue-417 143 16 month month NOUN issue-417 143 17 before before ADP issue-417 143 18 the the DET issue-417 143 19 deadline deadline NOUN issue-417 143 20 for for ADP issue-417 143 21 its its PRON issue-417 143 22 submission submission NOUN issue-417 143 23 , , PUNCT issue-417 143 24 reminding remind VERB issue-417 143 25 the the DET issue-417 143 26 payer payer NOUN issue-417 143 27 of of ADP issue-417 143 28 duties duty NOUN issue-417 143 29 . . PUNCT issue-417 144 1 moreover moreover ADV issue-417 144 2 , , PUNCT issue-417 144 3 the the DET issue-417 144 4 timeliness timeliness NOUN issue-417 144 5 of of ADP issue-417 144 6 such such ADJ issue-417 144 7 “ " PUNCT issue-417 144 8 reminders reminder NOUN issue-417 144 9 ” " PUNCT issue-417 144 10 is be AUX issue-417 144 11 monitored monitor VERB issue-417 144 12 quite quite ADV issue-417 144 13 strictly strictly ADV issue-417 144 14 ( ( PUNCT issue-417 144 15 melnyk melnyk ADJ issue-417 144 16 , , PUNCT issue-417 144 17 2004 2004 NUM issue-417 144 18 ) ) PUNCT issue-417 144 19 . . PUNCT issue-417 145 1 the the DET issue-417 145 2 financial financial ADJ issue-417 145 3 intelligence intelligence NOUN issue-417 145 4 service service NOUN issue-417 145 5 is be AUX issue-417 145 6 in in ADP issue-417 145 7 charge charge NOUN issue-417 145 8 of of ADP issue-417 145 9 the the DET issue-417 145 10 investigation investigation NOUN issue-417 145 11 of of ADP issue-417 145 12 crimes crime NOUN issue-417 145 13 and and CCONJ issue-417 145 14 tax tax NOUN issue-417 145 15 offenses offense NOUN issue-417 145 16 in in ADP issue-417 145 17 the the DET issue-417 145 18 kingdom kingdom NOUN issue-417 145 19 of of ADP issue-417 145 20 sweden sweden PROPN issue-417 145 21 . . PUNCT issue-417 146 1 structurally structurally ADV issue-417 146 2 it it PRON issue-417 146 3 is be AUX issue-417 146 4 a a DET issue-417 146 5 part part NOUN issue-417 146 6 of of ADP issue-417 146 7 the the DET issue-417 146 8 chief chief ADJ issue-417 146 9 police police NOUN issue-417 146 10 department department NOUN issue-417 146 11 . . PUNCT issue-417 147 1 this this PRON issue-417 147 2 is be AUX issue-417 147 3 an an DET issue-417 147 4 extremely extremely ADV issue-417 147 5 interesting interesting ADJ issue-417 147 6 experience experience NOUN issue-417 147 7 baltic baltic PROPN issue-417 147 8 journal journal PROPN issue-417 147 9 of of ADP issue-417 147 10 economic economic ADJ issue-417 147 11 studies study NOUN issue-417 147 12 13 13 NUM issue-417 147 13 vol vol NOUN issue-417 147 14 . . PROPN issue-417 148 1 4 4 NUM issue-417 148 2 , , PUNCT issue-417 148 3 no no INTJ issue-417 148 4 . . NOUN issue-417 148 5 3 3 NUM issue-417 148 6 , , PUNCT issue-417 148 7 2018 2018 NUM issue-417 148 8 in in ADP issue-417 148 9 combating combat VERB issue-417 148 10 tax tax NOUN issue-417 148 11 evasion evasion NOUN issue-417 148 12 because because SCONJ issue-417 148 13 , , PUNCT issue-417 148 14 despite despite SCONJ issue-417 148 15 some some PRON issue-417 148 16 of of ADP issue-417 148 17 the the DET issue-417 148 18 highest high ADJ issue-417 148 19 tax tax NOUN issue-417 148 20 rates rate NOUN issue-417 148 21 in in ADP issue-417 148 22 europe europe PROPN issue-417 148 23 ( ( PUNCT issue-417 148 24 which which PRON issue-417 148 25 should should AUX issue-417 148 26 have have AUX issue-417 148 27 caused cause VERB issue-417 148 28 a a DET issue-417 148 29 significant significant ADJ issue-417 148 30 level level NOUN issue-417 148 31 of of ADP issue-417 148 32 crime crime NOUN issue-417 148 33 ) ) PUNCT issue-417 148 34 , , PUNCT issue-417 148 35 there there PRON issue-417 148 36 is be VERB issue-417 148 37 no no DET issue-417 148 38 separate separate ADJ issue-417 148 39 tax tax NOUN issue-417 148 40 police police NOUN issue-417 148 41 service service NOUN issue-417 148 42 in in ADP issue-417 148 43 this this DET issue-417 148 44 sphere sphere NOUN issue-417 148 45 ( ( PUNCT issue-417 148 46 udiak udiak PROPN issue-417 148 47 , , PUNCT issue-417 148 48 2014 2014 NUM issue-417 148 49 ) ) PUNCT issue-417 148 50 . . PUNCT issue-417 149 1 in in ADP issue-417 149 2 spain spain PROPN issue-417 149 3 , , PUNCT issue-417 149 4 the the DET issue-417 149 5 administrative administrative ADJ issue-417 149 6 and and CCONJ issue-417 149 7 legal legal ADJ issue-417 149 8 principles principle NOUN issue-417 149 9 of of ADP issue-417 149 10 the the DET issue-417 149 11 tax tax NOUN issue-417 149 12 authorities authority NOUN issue-417 149 13 are be AUX issue-417 149 14 under under ADP issue-417 149 15 constant constant ADJ issue-417 149 16 improvement improvement NOUN issue-417 149 17 since since SCONJ issue-417 149 18 the the DET issue-417 149 19 70s 70 NOUN issue-417 149 20 of of ADP issue-417 149 21 the the DET issue-417 149 22 twentieth twentieth ADJ issue-417 149 23 century century NOUN issue-417 149 24 , , PUNCT issue-417 149 25 after after ADP issue-417 149 26 the the DET issue-417 149 27 tax tax NOUN issue-417 149 28 reform reform NOUN issue-417 149 29 . . PUNCT issue-417 150 1 therefore therefore ADV issue-417 150 2 , , PUNCT issue-417 150 3 in in ADP issue-417 150 4 1992 1992 NUM issue-417 150 5 the the DET issue-417 150 6 organizational organizational ADJ issue-417 150 7 structure structure NOUN issue-417 150 8 of of ADP issue-417 150 9 the the DET issue-417 150 10 tax tax NOUN issue-417 150 11 service service NOUN issue-417 150 12 was be AUX issue-417 150 13 changed change VERB issue-417 150 14 . . PUNCT issue-417 151 1 in in ADP issue-417 151 2 particular particular ADJ issue-417 151 3 , , PUNCT issue-417 151 4 out out ADP issue-417 151 5 of of ADP issue-417 151 6 the the DET issue-417 151 7 ministry ministry PROPN issue-417 151 8 of of ADP issue-417 151 9 economy economy NOUN issue-417 151 10 and and CCONJ issue-417 151 11 finance finance NOUN issue-417 151 12 , , PUNCT issue-417 151 13 the the DET issue-417 151 14 tax tax NOUN issue-417 151 15 administration administration NOUN issue-417 151 16 was be AUX issue-417 151 17 allocated allocate VERB issue-417 151 18 and and CCONJ issue-417 151 19 then then ADV issue-417 151 20 the the DET issue-417 151 21 tax tax NOUN issue-417 151 22 agency agency NOUN issue-417 151 23 was be AUX issue-417 151 24 formed form VERB issue-417 151 25 on on ADP issue-417 151 26 its its PRON issue-417 151 27 basis basis NOUN issue-417 151 28 . . PUNCT issue-417 152 1 it it PRON issue-417 152 2 organized organize VERB issue-417 152 3 the the DET issue-417 152 4 tax tax NOUN issue-417 152 5 service service NOUN issue-417 152 6 , , PUNCT issue-417 152 7 tax tax NOUN issue-417 152 8 authorities authority NOUN issue-417 152 9 and and CCONJ issue-417 152 10 planned plan VERB issue-417 152 11 their their PRON issue-417 152 12 activities activity NOUN issue-417 152 13 ; ; PUNCT issue-417 152 14 monitored monitor VERB issue-417 152 15 compliance compliance NOUN issue-417 152 16 with with ADP issue-417 152 17 tax tax NOUN issue-417 152 18 legislation legislation NOUN issue-417 152 19 ; ; PUNCT issue-417 152 20 provided provide VERB issue-417 152 21 regional regional ADJ issue-417 152 22 , , PUNCT issue-417 152 23 provincial provincial ADJ issue-417 152 24 , , PUNCT issue-417 152 25 and and CCONJ issue-417 152 26 municipal municipal ADJ issue-417 152 27 tax tax NOUN issue-417 152 28 administrations administration NOUN issue-417 152 29 with with ADP issue-417 152 30 material material NOUN issue-417 152 31 and and CCONJ issue-417 152 32 technical technical ADJ issue-417 152 33 support support NOUN issue-417 152 34 . . PUNCT issue-417 153 1 the the DET issue-417 153 2 main main ADJ issue-417 153 3 tasks task NOUN issue-417 153 4 of of ADP issue-417 153 5 the the DET issue-417 153 6 tax tax NOUN issue-417 153 7 agency agency NOUN issue-417 153 8 were be AUX issue-417 153 9 : : PUNCT issue-417 153 10 to to PART issue-417 153 11 reduce reduce VERB issue-417 153 12 indirect indirect ADJ issue-417 153 13 taxes taxis NOUN issue-417 153 14 and and CCONJ issue-417 153 15 indirect indirect ADJ issue-417 153 16 tax tax NOUN issue-417 153 17 burden burden NOUN issue-417 153 18 , , PUNCT issue-417 153 19 establish establish VERB issue-417 153 20 the the DET issue-417 153 21 assistance assistance NOUN issue-417 153 22 system system NOUN issue-417 153 23 for for ADP issue-417 153 24 taxpayers taxpayer NOUN issue-417 153 25 , , PUNCT issue-417 153 26 and and CCONJ issue-417 153 27 the the DET issue-417 153 28 develop develop VERB issue-417 153 29 information information NOUN issue-417 153 30 services service NOUN issue-417 153 31 for for ADP issue-417 153 32 taxpayers taxpayer NOUN issue-417 153 33 and and CCONJ issue-417 153 34 tax tax NOUN issue-417 153 35 assistance assistance NOUN issue-417 153 36 by by ADP issue-417 153 37 phone phone NOUN issue-417 153 38 , , PUNCT issue-417 153 39 create create VERB issue-417 153 40 a a DET issue-417 153 41 database database NOUN issue-417 153 42 of of ADP issue-417 153 43 questions question NOUN issue-417 153 44 and and CCONJ issue-417 153 45 answers answer NOUN issue-417 153 46 , , PUNCT issue-417 153 47 shorten shorten VERB issue-417 153 48 terms term NOUN issue-417 153 49 for for ADP issue-417 153 50 answering answer VERB issue-417 153 51 questions question NOUN issue-417 153 52 and and CCONJ issue-417 153 53 citizens citizen NOUN issue-417 153 54 ’ ’ PART issue-417 153 55 requests request NOUN issue-417 153 56 ; ; PUNCT issue-417 153 57 to to PART issue-417 153 58 strengthen strengthen VERB issue-417 153 59 the the DET issue-417 153 60 regime regime NOUN issue-417 153 61 of of ADP issue-417 153 62 objective objective ADJ issue-417 153 63 evaluation evaluation NOUN issue-417 153 64 by by ADP issue-417 153 65 modules module NOUN issue-417 153 66 . . PUNCT issue-417 154 1 mostly mostly ADV issue-417 154 2 they they PRON issue-417 154 3 were be AUX issue-417 154 4 designed design VERB issue-417 154 5 to to PART issue-417 154 6 work work VERB issue-417 154 7 with with ADP issue-417 154 8 small small ADJ issue-417 154 9 business business NOUN issue-417 154 10 entities entity NOUN issue-417 154 11 to to PART issue-417 154 12 simplify simplify VERB issue-417 154 13 the the DET issue-417 154 14 procedure procedure NOUN issue-417 154 15 for for ADP issue-417 154 16 paying pay VERB issue-417 154 17 taxes taxis NOUN issue-417 154 18 and and CCONJ issue-417 154 19 improve improve VERB issue-417 154 20 the the DET issue-417 154 21 efficiency efficiency NOUN issue-417 154 22 of of ADP issue-417 154 23 their their PRON issue-417 154 24 collection collection NOUN issue-417 154 25 ; ; PUNCT issue-417 154 26 to to PART issue-417 154 27 inspect inspect VERB issue-417 154 28 and and CCONJ issue-417 154 29 control control VERB issue-417 154 30 the the DET issue-417 154 31 performance performance NOUN issue-417 154 32 of of ADP issue-417 154 33 tax tax NOUN issue-417 154 34 duties duty NOUN issue-417 154 35 and and CCONJ issue-417 154 36 combat combat NOUN issue-417 154 37 crime crime NOUN issue-417 154 38 ( ( PUNCT issue-417 154 39 stukalo stukalo NOUN issue-417 154 40 , , PUNCT issue-417 154 41 lytvyn lytvyn PROPN issue-417 154 42 , , PUNCT issue-417 154 43 derkach derkach PROPN issue-417 154 44 , , PUNCT issue-417 154 45 2014 2014 NUM issue-417 154 46 ) ) PUNCT issue-417 154 47 . . PUNCT issue-417 155 1 in in ADP issue-417 155 2 addition addition NOUN issue-417 155 3 , , PUNCT issue-417 155 4 n. n. PROPN issue-417 155 5 kiriienko kiriienko PROPN issue-417 155 6 notes note VERB issue-417 155 7 that that SCONJ issue-417 155 8 the the DET issue-417 155 9 staff staff NOUN issue-417 155 10 of of ADP issue-417 155 11 the the DET issue-417 155 12 newly newly ADV issue-417 155 13 formed form VERB issue-417 155 14 tax tax NOUN issue-417 155 15 agency agency NOUN issue-417 155 16 is be AUX issue-417 155 17 divided divide VERB issue-417 155 18 into into ADP issue-417 155 19 inspectors inspector NOUN issue-417 155 20 and and CCONJ issue-417 155 21 tax tax NOUN issue-417 155 22 agents agent NOUN issue-417 155 23 . . PUNCT issue-417 156 1 tax tax NOUN issue-417 156 2 inspectors inspector NOUN issue-417 156 3 have have VERB issue-417 156 4 extensive extensive ADJ issue-417 156 5 authorities authority NOUN issue-417 156 6 , , PUNCT issue-417 156 7 even even ADV issue-417 156 8 the the DET issue-417 156 9 right right NOUN issue-417 156 10 to to PART issue-417 156 11 reduce reduce VERB issue-417 156 12 penalties penalty NOUN issue-417 156 13 up up ADP issue-417 156 14 to to PART issue-417 156 15 50 50 NUM issue-417 156 16 points point NOUN issue-417 156 17 for for ADP issue-417 156 18 co co NOUN issue-417 156 19 - - NOUN issue-417 156 20 operation operation NOUN issue-417 156 21 in in ADP issue-417 156 22 making make VERB issue-417 156 23 decisions decision NOUN issue-417 156 24 based base VERB issue-417 156 25 on on ADP issue-417 156 26 the the DET issue-417 156 27 results result NOUN issue-417 156 28 of of ADP issue-417 156 29 inspections inspection NOUN issue-417 156 30 . . PUNCT issue-417 157 1 a a DET issue-417 157 2 tax tax NOUN issue-417 157 3 agent agent NOUN issue-417 157 4 must must AUX issue-417 157 5 have have VERB issue-417 157 6 a a DET issue-417 157 7 secondary secondary ADJ issue-417 157 8 vocational vocational ADJ issue-417 157 9 education education NOUN issue-417 157 10 ; ; PUNCT issue-417 157 11 he he PRON issue-417 157 12 performs perform VERB issue-417 157 13 less less ADV issue-417 157 14 - - PUNCT issue-417 157 15 skilled skilled ADJ issue-417 157 16 work work NOUN issue-417 157 17 , , PUNCT issue-417 157 18 such such ADJ issue-417 157 19 as as ADP issue-417 157 20 verification verification NOUN issue-417 157 21 of of ADP issue-417 157 22 facts fact NOUN issue-417 157 23 , , PUNCT issue-417 157 24 selection selection NOUN issue-417 157 25 of of ADP issue-417 157 26 information information NOUN issue-417 157 27 and and CCONJ issue-417 157 28 other other ADJ issue-417 157 29 ( ( PUNCT issue-417 157 30 kirienko kirienko PROPN issue-417 157 31 , , PUNCT issue-417 157 32 1999 1999 NUM issue-417 157 33 ) ) PUNCT issue-417 157 34 . . PUNCT issue-417 158 1 in in ADP issue-417 158 2 the the DET issue-417 158 3 activities activity NOUN issue-417 158 4 of of ADP issue-417 158 5 the the DET issue-417 158 6 tax tax NOUN issue-417 158 7 authorities authority NOUN issue-417 158 8 of of ADP issue-417 158 9 spain spain PROPN issue-417 158 10 , , PUNCT issue-417 158 11 as as ADP issue-417 158 12 in in ADP issue-417 158 13 many many ADJ issue-417 158 14 other other ADJ issue-417 158 15 european european PROPN issue-417 158 16 union union PROPN issue-417 158 17 countries country NOUN issue-417 158 18 , , PUNCT issue-417 158 19 information information NOUN issue-417 158 20 technologies technology NOUN issue-417 158 21 are be AUX issue-417 158 22 introduced introduce VERB issue-417 158 23 and and CCONJ issue-417 158 24 used use VERB issue-417 158 25 actively actively ADV issue-417 158 26 . . PUNCT issue-417 159 1 thus thus ADV issue-417 159 2 , , PUNCT issue-417 159 3 in in ADP issue-417 159 4 their their PRON issue-417 159 5 work work NOUN issue-417 159 6 , , PUNCT issue-417 159 7 officials official NOUN issue-417 159 8 of of ADP issue-417 159 9 tax tax NOUN issue-417 159 10 authorities authority NOUN issue-417 159 11 use use VERB issue-417 159 12 information information NOUN issue-417 159 13 from from ADP issue-417 159 14 the the DET issue-417 159 15 data data PROPN issue-417 159 16 bank bank PROPN issue-417 159 17 on on ADP issue-417 159 18 taxpayers taxpayer NOUN issue-417 159 19 . . PUNCT issue-417 160 1 such such DET issue-417 160 2 a a DET issue-417 160 3 data data NOUN issue-417 160 4 bank bank NOUN issue-417 160 5 , , PUNCT issue-417 160 6 formed form VERB issue-417 160 7 in in ADP issue-417 160 8 the the DET issue-417 160 9 information information NOUN issue-417 160 10 department department NOUN issue-417 160 11 , , PUNCT issue-417 160 12 accumulates accumulate VERB issue-417 160 13 information information NOUN issue-417 160 14 on on ADP issue-417 160 15 wage wage NOUN issue-417 160 16 payments payment NOUN issue-417 160 17 , , PUNCT issue-417 160 18 on on ADP issue-417 160 19 the the DET issue-417 160 20 activities activity NOUN issue-417 160 21 of of ADP issue-417 160 22 persons person NOUN issue-417 160 23 of of ADP issue-417 160 24 free free ADJ issue-417 160 25 occupations occupation NOUN issue-417 160 26 , , PUNCT issue-417 160 27 on on ADP issue-417 160 28 real real ADJ issue-417 160 29 estate estate NOUN issue-417 160 30 and and CCONJ issue-417 160 31 transactions transaction NOUN issue-417 160 32 with with ADP issue-417 160 33 it it PRON issue-417 160 34 , , PUNCT issue-417 160 35 on on ADP issue-417 160 36 financial financial ADJ issue-417 160 37 transactions transaction NOUN issue-417 160 38 with with ADP issue-417 160 39 securities security NOUN issue-417 160 40 and and CCONJ issue-417 160 41 currency currency NOUN issue-417 160 42 funds fund NOUN issue-417 160 43 , , PUNCT issue-417 160 44 sale sale NOUN issue-417 160 45 and and CCONJ issue-417 160 46 purchase purchase NOUN issue-417 160 47 abroad abroad ADV issue-417 160 48 , , PUNCT issue-417 160 49 on on ADP issue-417 160 50 founders founder NOUN issue-417 160 51 of of ADP issue-417 160 52 joint joint ADJ issue-417 160 53 stock stock NOUN issue-417 160 54 companies company NOUN issue-417 160 55 , , PUNCT issue-417 160 56 including include VERB issue-417 160 57 individuals individual NOUN issue-417 160 58 , , PUNCT issue-417 160 59 the the DET issue-417 160 60 results result NOUN issue-417 160 61 of of ADP issue-417 160 62 inspections inspection NOUN issue-417 160 63 over over ADP issue-417 160 64 the the DET issue-417 160 65 past past ADJ issue-417 160 66 6 6 NUM issue-417 160 67 years year NOUN issue-417 160 68 ( ( PUNCT issue-417 160 69 in in ADP issue-417 160 70 spain spain PROPN issue-417 160 71 the the DET issue-417 160 72 statute statute NOUN issue-417 160 73 of of ADP issue-417 160 74 limitations limitation NOUN issue-417 160 75 is be AUX issue-417 160 76 5 5 NUM issue-417 160 77 years year NOUN issue-417 160 78 ) ) PUNCT issue-417 160 79 , , PUNCT issue-417 160 80 as as ADV issue-417 160 81 well well ADV issue-417 160 82 as as ADP issue-417 160 83 information information NOUN issue-417 160 84 from from ADP issue-417 160 85 third third ADJ issue-417 160 86 parties party NOUN issue-417 160 87 about about ADP issue-417 160 88 the the DET issue-417 160 89 debt debt NOUN issue-417 160 90 . . PUNCT issue-417 161 1 there there PRON issue-417 161 2 are be VERB issue-417 161 3 no no DET issue-417 161 4 privacy privacy NOUN issue-417 161 5 restrictions restriction NOUN issue-417 161 6 for for ADP issue-417 161 7 collecting collect VERB issue-417 161 8 information information NOUN issue-417 161 9 by by ADP issue-417 161 10 this this DET issue-417 161 11 department department NOUN issue-417 161 12 ( ( PUNCT issue-417 161 13 kniazeva kniazeva PROPN issue-417 161 14 , , PUNCT issue-417 161 15 chernika chernika NOUN issue-417 161 16 , , PUNCT issue-417 161 17 ( ( PUNCT issue-417 161 18 eds ed NOUN issue-417 161 19 ) ) PUNCT issue-417 161 20 , , PUNCT issue-417 161 21 1997 1997 NUM issue-417 161 22 ) ) PUNCT issue-417 161 23 . . PUNCT issue-417 162 1 4 4 X issue-417 162 2 . . X issue-417 162 3 conclusions conclusion NOUN issue-417 162 4 therefore therefore ADV issue-417 162 5 , , PUNCT issue-417 162 6 a a DET issue-417 162 7 comparative comparative ADJ issue-417 162 8 analysis analysis NOUN issue-417 162 9 of of ADP issue-417 162 10 the the DET issue-417 162 11 administrative administrative ADJ issue-417 162 12 and and CCONJ issue-417 162 13 legal legal ADJ issue-417 162 14 principles principle NOUN issue-417 162 15 of of ADP issue-417 162 16 the the DET issue-417 162 17 activities activity NOUN issue-417 162 18 of of ADP issue-417 162 19 tax tax NOUN issue-417 162 20 authorities authority NOUN issue-417 162 21 of of ADP issue-417 162 22 ukraine ukraine PROPN issue-417 162 23 and and CCONJ issue-417 162 24 the the DET issue-417 162 25 eu eu PROPN issue-417 162 26 member member NOUN issue-417 162 27 countries country NOUN issue-417 162 28 revealed reveal VERB issue-417 162 29 that that SCONJ issue-417 162 30 foreign foreign ADJ issue-417 162 31 experience experience NOUN issue-417 162 32 in in ADP issue-417 162 33 the the DET issue-417 162 34 sphere sphere NOUN issue-417 162 35 of of ADP issue-417 162 36 control control NOUN issue-417 162 37 and and CCONJ issue-417 162 38 coordination coordination NOUN issue-417 162 39 of of ADP issue-417 162 40 the the DET issue-417 162 41 tax tax NOUN issue-417 162 42 system system NOUN issue-417 162 43 has have VERB issue-417 162 44 a a DET issue-417 162 45 wide wide ADJ issue-417 162 46 range range NOUN issue-417 162 47 of of ADP issue-417 162 48 positive positive ADJ issue-417 162 49 moments moment NOUN issue-417 162 50 . . PUNCT issue-417 163 1 some some DET issue-417 163 2 aspects aspect NOUN issue-417 163 3 of of ADP issue-417 163 4 active active ADJ issue-417 163 5 models model NOUN issue-417 163 6 of of ADP issue-417 163 7 constructing construct VERB issue-417 163 8 and and CCONJ issue-417 163 9 operating operate VERB issue-417 163 10 tax tax NOUN issue-417 163 11 offices office NOUN issue-417 163 12 in in ADP issue-417 163 13 europe europe PROPN issue-417 163 14 are be AUX issue-417 163 15 quite quite ADV issue-417 163 16 logical logical ADJ issue-417 163 17 and and CCONJ issue-417 163 18 effective effective ADJ issue-417 163 19 ; ; PUNCT issue-417 163 20 consequently consequently ADV issue-417 163 21 , , PUNCT issue-417 163 22 in in ADP issue-417 163 23 our our PRON issue-417 163 24 opinion opinion NOUN issue-417 163 25 , , PUNCT issue-417 163 26 it it PRON issue-417 163 27 would would AUX issue-417 163 28 be be AUX issue-417 163 29 expedient expedient ADJ issue-417 163 30 to to PART issue-417 163 31 use use VERB issue-417 163 32 them they PRON issue-417 163 33 in in ADP issue-417 163 34 ukraine ukraine NOUN issue-417 163 35 . . PUNCT issue-417 164 1 therefore therefore ADV issue-417 164 2 , , PUNCT issue-417 164 3 it it PRON issue-417 164 4 is be AUX issue-417 164 5 necessary necessary ADJ issue-417 164 6 to to PART issue-417 164 7 adopt adopt VERB issue-417 164 8 the the DET issue-417 164 9 experience experience NOUN issue-417 164 10 of of ADP issue-417 164 11 the the DET issue-417 164 12 eu eu PROPN issue-417 164 13 countries country NOUN issue-417 164 14 with with ADP issue-417 164 15 regard regard NOUN issue-417 164 16 to to ADP issue-417 164 17 : : PUNCT issue-417 164 18 firstly firstly ADV issue-417 164 19 , , PUNCT issue-417 164 20 the the DET issue-417 164 21 scope scope NOUN issue-417 164 22 of of ADP issue-417 164 23 the the DET issue-417 164 24 administrative administrative ADJ issue-417 164 25 authorities authority NOUN issue-417 164 26 of of ADP issue-417 164 27 the the DET issue-417 164 28 controlling control VERB issue-417 164 29 bodies body NOUN issue-417 164 30 and and CCONJ issue-417 164 31 their their PRON issue-417 164 32 officials official NOUN issue-417 164 33 , , PUNCT issue-417 164 34 that that ADV issue-417 164 35 is is ADV issue-417 164 36 , , PUNCT issue-417 164 37 a a DET issue-417 164 38 wide wide ADJ issue-417 164 39 range range NOUN issue-417 164 40 of of ADP issue-417 164 41 authorities authority NOUN issue-417 164 42 in in ADP issue-417 164 43 all all DET issue-417 164 44 issues issue NOUN issue-417 164 45 related relate VERB issue-417 164 46 to to ADP issue-417 164 47 the the DET issue-417 164 48 imposition imposition NOUN issue-417 164 49 of of ADP issue-417 164 50 fines fine NOUN issue-417 164 51 , , PUNCT issue-417 164 52 inspections inspection NOUN issue-417 164 53 , , PUNCT issue-417 164 54 etc etc X issue-417 164 55 . . X issue-417 164 56 ; ; PUNCT issue-417 164 57 secondly secondly ADV issue-417 164 58 , , PUNCT issue-417 164 59 the the DET issue-417 164 60 introduction introduction NOUN issue-417 164 61 , , PUNCT issue-417 164 62 regulatory regulatory ADJ issue-417 164 63 support support NOUN issue-417 164 64 , , PUNCT issue-417 164 65 and and CCONJ issue-417 164 66 active active ADJ issue-417 164 67 use use NOUN issue-417 164 68 of of ADP issue-417 164 69 information information NOUN issue-417 164 70 technologies technology NOUN issue-417 164 71 in in ADP issue-417 164 72 the the DET issue-417 164 73 activities activity NOUN issue-417 164 74 of of ADP issue-417 164 75 tax tax NOUN issue-417 164 76 authorities authority NOUN issue-417 164 77 to to PART issue-417 164 78 improve improve VERB issue-417 164 79 the the DET issue-417 164 80 efficiency efficiency NOUN issue-417 164 81 of of ADP issue-417 164 82 the the DET issue-417 164 83 work work NOUN issue-417 164 84 of of ADP issue-417 164 85 the the DET issue-417 164 86 latter latter ADJ issue-417 164 87 . . PUNCT issue-417 165 1 however however ADV issue-417 165 2 , , PUNCT issue-417 165 3 based base VERB issue-417 165 4 on on ADP issue-417 165 5 the the DET issue-417 165 6 comparative comparative ADJ issue-417 165 7 analysis analysis NOUN issue-417 165 8 of of ADP issue-417 165 9 the the DET issue-417 165 10 administrative administrative ADJ issue-417 165 11 and and CCONJ issue-417 165 12 legal legal ADJ issue-417 165 13 principles principle NOUN issue-417 165 14 of of ADP issue-417 165 15 the the DET issue-417 165 16 activities activity NOUN issue-417 165 17 of of ADP issue-417 165 18 tax tax NOUN issue-417 165 19 authorities authority NOUN issue-417 165 20 in in ADP issue-417 165 21 the the DET issue-417 165 22 eu eu PROPN issue-417 165 23 and and CCONJ issue-417 165 24 ukraine ukraine PROPN issue-417 165 25 , , PUNCT issue-417 165 26 it it PRON issue-417 165 27 can can AUX issue-417 165 28 be be AUX issue-417 165 29 concluded conclude VERB issue-417 165 30 that that SCONJ issue-417 165 31 nowadays nowadays ADV issue-417 165 32 the the DET issue-417 165 33 national national ADJ issue-417 165 34 organizational organizational ADJ issue-417 165 35 model model NOUN issue-417 165 36 of of ADP issue-417 165 37 the the DET issue-417 165 38 state state NOUN issue-417 165 39 fiscal fiscal ADJ issue-417 165 40 service service NOUN issue-417 165 41 is be AUX issue-417 165 42 more more ADV issue-417 165 43 accomplished accomplished ADJ issue-417 165 44 . . PUNCT issue-417 166 1 the the DET issue-417 166 2 structural structural ADJ issue-417 166 3 subordination subordination NOUN issue-417 166 4 of of ADP issue-417 166 5 this this DET issue-417 166 6 department department NOUN issue-417 166 7 proves prove VERB issue-417 166 8 it it PRON issue-417 166 9 . . PUNCT issue-417 167 1 contrasting contrast VERB issue-417 167 2 such such ADJ issue-417 167 3 developed develop VERB issue-417 167 4 countries country NOUN issue-417 167 5 as as ADP issue-417 167 6 germany germany PROPN issue-417 167 7 , , PUNCT issue-417 167 8 france france PROPN issue-417 167 9 , , PUNCT issue-417 167 10 italy italy PROPN issue-417 167 11 , , PUNCT issue-417 167 12 etc etc X issue-417 167 13 . . X issue-417 167 14 , , PUNCT issue-417 167 15 sfs sfs PROPN issue-417 167 16 in in ADP issue-417 167 17 ukraine ukraine PROPN issue-417 167 18 is be AUX issue-417 167 19 not not PART issue-417 167 20 a a DET issue-417 167 21 part part NOUN issue-417 167 22 of of ADP issue-417 167 23 the the DET issue-417 167 24 structure structure NOUN issue-417 167 25 of of ADP issue-417 167 26 the the DET issue-417 167 27 ministry ministry PROPN issue-417 167 28 of of ADP issue-417 167 29 finance finance PROPN issue-417 167 30 , , PUNCT issue-417 167 31 in in ADP issue-417 167 32 accordance accordance NOUN issue-417 167 33 with with ADP issue-417 167 34 legislation legislation NOUN issue-417 167 35 , , PUNCT issue-417 167 36 that that SCONJ issue-417 167 37 , , PUNCT issue-417 167 38 in in ADP issue-417 167 39 our our PRON issue-417 167 40 opinion opinion NOUN issue-417 167 41 , , PUNCT issue-417 167 42 ensures ensure VERB issue-417 167 43 the the DET issue-417 167 44 objectivity objectivity NOUN issue-417 167 45 and and CCONJ issue-417 167 46 impartiality impartiality NOUN issue-417 167 47 of of ADP issue-417 167 48 the the DET issue-417 167 49 activities activity NOUN issue-417 167 50 of of ADP issue-417 167 51 the the DET issue-417 167 52 latter latter ADJ issue-417 167 53 and and CCONJ issue-417 167 54 its its PRON issue-417 167 55 officials official NOUN issue-417 167 56 . . PUNCT issue-417 168 1 references reference NOUN issue-417 168 2 : : PUNCT issue-417 168 3 busel busel PROPN issue-417 168 4 v.t v.t PROPN issue-417 168 5 . . PROPN issue-417 168 6 ( ( PUNCT issue-417 168 7 2005 2005 NUM issue-417 168 8 ) ) PUNCT issue-417 168 9 . . PUNCT issue-417 169 1 velykyi velykyi PROPN issue-417 169 2 tlumachnyi tlumachnyi PROPN issue-417 169 3 slovnyk slovnyk VERB issue-417 169 4 suchasnoi suchasnoi PROPN issue-417 169 5 ukrainskoi ukrainskoi AUX issue-417 169 6 movy movy VERB issue-417 170 1 [ [ X issue-417 170 2 great great ADJ issue-417 170 3 explanatory explanatory ADJ issue-417 170 4 dictionary dictionary NOUN issue-417 170 5 of of ADP issue-417 170 6 modern modern ADJ issue-417 170 7 ukrainian ukrainian ADJ issue-417 170 8 language language NOUN issue-417 170 9 ] ] PUNCT issue-417 170 10 . . PUNCT issue-417 171 1 k. k. PROPN issue-417 171 2 , , PUNCT issue-417 171 3 irpin irpin PROPN issue-417 171 4 : : PUNCT issue-417 171 5 ptf ptf PROPN issue-417 171 6 perun perun NOUN issue-417 171 7 , , PUNCT issue-417 171 8 1728 1728 NUM issue-417 171 9 p. p. NOUN issue-417 171 10 bilodid bilodid VERB issue-417 171 11 i.k i.k PROPN issue-417 171 12 . . PROPN issue-417 172 1 ( ( PUNCT issue-417 172 2 1972 1972 NUM issue-417 172 3 ) ) PUNCT issue-417 172 4 . . PUNCT issue-417 173 1 slovnyk slovnyk VERB issue-417 173 2 ukrainskoi ukrainskoi PROPN issue-417 173 3 movy movy PROPN issue-417 174 1 [ [ X issue-417 174 2 dictionary dictionary NOUN issue-417 174 3 of of ADP issue-417 174 4 the the DET issue-417 174 5 ukrainian ukrainian ADJ issue-417 174 6 language language NOUN issue-417 174 7 ] ] PUNCT issue-417 174 8 . . PUNCT issue-417 175 1 i.k i.k PROPN issue-417 175 2 . . PROPN issue-417 176 1 bilodid bilodid PROPN issue-417 176 2 ( ( PUNCT issue-417 176 3 ed ed NOUN issue-417 176 4 . . PUNCT issue-417 176 5 ) ) PUNCT issue-417 176 6 . . PUNCT issue-417 177 1 kyiv kyiv PROPN issue-417 177 2 : : PUNCT issue-417 177 3 naukova naukova PROPN issue-417 177 4 dumka dumka PROPN issue-417 177 5 , , PUNCT issue-417 177 6 744 744 NUM issue-417 177 7 p. p. NOUN issue-417 177 8 punda punda PROPN issue-417 178 1 o.o o.o PROPN issue-417 178 2 . . PROPN issue-417 178 3 ( ( PUNCT issue-417 178 4 2001 2001 NUM issue-417 178 5 ) ) PUNCT issue-417 178 6 . . PUNCT issue-417 179 1 vykorystannia vykorystannia PROPN issue-417 179 2 danykh danykh PROPN issue-417 179 3 , , PUNCT issue-417 179 4 oderzhanykh oderzhanykh VERB issue-417 179 5 v v ADP issue-417 179 6 rezultati rezultati PROPN issue-417 179 7 zastosuvannia zastosuvannia PROPN issue-417 179 8 naukovo naukovo PROPN issue-417 179 9 - - PUNCT issue-417 179 10 tekhnichnykh tekhnichnykh PROPN issue-417 179 11 zasobiv zasobiv PROPN issue-417 179 12 , , PUNCT issue-417 179 13 dlia dlia VERB issue-417 179 14 dokazuvannia dokazuvannia PROPN issue-417 179 15 v v PROPN issue-417 179 16 kryminalnomu kryminalnomu NOUN issue-417 179 17 protsesi protsesi NOUN issue-417 179 18 [ [ X issue-417 179 19 use use NOUN issue-417 179 20 of of ADP issue-417 179 21 data datum NOUN issue-417 179 22 obtained obtain VERB issue-417 179 23 by by ADP issue-417 179 24 application application NOUN issue-417 179 25 of of ADP issue-417 179 26 scientific scientific ADJ issue-417 179 27 and and CCONJ issue-417 179 28 technical technical ADJ issue-417 179 29 means mean NOUN issue-417 179 30 for for ADP issue-417 179 31 evidence evidence NOUN issue-417 179 32 in in ADP issue-417 179 33 a a DET issue-417 179 34 criminal criminal ADJ issue-417 179 35 proceeding proceeding NOUN issue-417 179 36 ] ] PUNCT issue-417 179 37 ( ( PUNCT issue-417 179 38 dissertation dissertation NOUN issue-417 179 39 ) ) PUNCT issue-417 179 40 . . PUNCT issue-417 180 1 ivan ivan PROPN issue-417 180 2 franko franko PROPN issue-417 180 3 national national PROPN issue-417 180 4 university university PROPN issue-417 180 5 of of ADP issue-417 180 6 lviv lviv PROPN issue-417 180 7 , , PUNCT issue-417 180 8 lviv lviv PROPN issue-417 180 9 , , PUNCT issue-417 180 10 216 216 NUM issue-417 180 11 p. p. NOUN issue-417 180 12 pavlenko pavlenko NOUN issue-417 180 13 m.v m.v PROPN issue-417 180 14 . . PUNCT issue-417 180 15 ( ( PUNCT issue-417 180 16 2009 2009 NUM issue-417 180 17 ) ) PUNCT issue-417 180 18 . . PUNCT issue-417 181 1 pryntsypy pryntsypy PROPN issue-417 181 2 bankivskoho bankivskoho VERB issue-417 181 3 kontroliu kontroliu PROPN issue-417 181 4 – – PUNCT issue-417 181 5 mizhnarodno mizhnarodno NOUN issue-417 181 6 - - PUNCT issue-417 181 7 pravovi pravovi NOUN issue-417 181 8 aspekty aspekty NOUN issue-417 182 1 [ [ X issue-417 182 2 principles principle NOUN issue-417 182 3 of of ADP issue-417 182 4 banking banking NOUN issue-417 182 5 control control NOUN issue-417 182 6 : : PUNCT issue-417 182 7 international international ADJ issue-417 182 8 legal legal ADJ issue-417 182 9 aspects aspect NOUN issue-417 182 10 ] ] PUNCT issue-417 182 11 . . PUNCT issue-417 183 1 chasopys chasopys PROPN issue-417 183 2 kyivskoho kyivskoho PROPN issue-417 183 3 universytetu universytetu VERB issue-417 183 4 prava prava NOUN issue-417 183 5 [ [ X issue-417 183 6 journal journal NOUN issue-417 183 7 of of ADP issue-417 183 8 kyiv kyiv PROPN issue-417 183 9 university university PROPN issue-417 183 10 of of ADP issue-417 183 11 law law NOUN issue-417 183 12 ] ] PUNCT issue-417 183 13 , , PUNCT issue-417 183 14 1 1 NUM issue-417 183 15 , , PUNCT issue-417 183 16 103 103 NUM issue-417 183 17 - - SYM issue-417 183 18 106 106 NUM issue-417 183 19 . . PUNCT issue-417 184 1 margulis margulis PROPN issue-417 184 2 m.a m.a PROPN issue-417 184 3 . . PROPN issue-417 184 4 ( ( PUNCT issue-417 184 5 2006 2006 NUM issue-417 184 6 ) ) PUNCT issue-417 184 7 . . PUNCT issue-417 185 1 normotvorchestvo normotvorchestvo PROPN issue-417 185 2 korporativnykh korporativnykh ADJ issue-417 185 3 obiedinenii obiedinenii NOUN issue-417 185 4 v v ADP issue-417 185 5 oblasti oblasti NOUN issue-417 185 6 sporta sporta NOUN issue-417 186 1 [ [ X issue-417 186 2 rulemaking rulemake VERB issue-417 186 3 for for ADP issue-417 186 4 corporate corporate ADJ issue-417 186 5 associations association NOUN issue-417 186 6 in in ADP issue-417 186 7 sports sport NOUN issue-417 186 8 ] ] PUNCT issue-417 186 9 ( ( PUNCT issue-417 186 10 dissertation dissertation NOUN issue-417 186 11 ) ) PUNCT issue-417 186 12 . . PUNCT issue-417 187 1 moscow moscow PROPN issue-417 187 2 : : PUNCT issue-417 187 3 rsl rsl NOUN issue-417 187 4 , , PUNCT issue-417 187 5 197 197 NUM issue-417 187 6 p. p. PROPN issue-417 187 7 baltic baltic PROPN issue-417 187 8 journal journal PROPN issue-417 187 9 of of ADP issue-417 187 10 economic economic ADJ issue-417 187 11 studies study NOUN issue-417 187 12 14 14 NUM issue-417 187 13 vol vol NOUN issue-417 187 14 . . PROPN issue-417 188 1 4 4 NUM issue-417 188 2 , , PUNCT issue-417 188 3 no no INTJ issue-417 188 4 . . NOUN issue-417 188 5 3 3 NUM issue-417 188 6 , , PUNCT issue-417 188 7 2018 2018 NUM issue-417 188 8 strekhaliuk strekhaliuk NOUN issue-417 188 9 a. a. NOUN issue-417 188 10 ( ( PUNCT issue-417 188 11 may may PROPN issue-417 188 12 14 14 NUM issue-417 188 13 - - SYM issue-417 188 14 16 16 NUM issue-417 188 15 , , PUNCT issue-417 188 16 2009 2009 NUM issue-417 188 17 ) ) PUNCT issue-417 188 18 . . PUNCT issue-417 189 1 filosofskyi filosofskyi PROPN issue-417 189 2 sens sens PROPN issue-417 189 3 poniattia poniattia PROPN issue-417 189 4 zasady zasady PROPN issue-417 189 5 prava prava PROPN issue-417 189 6 u u PROPN issue-417 189 7 suchasnii suchasnii VERB issue-417 189 8 filosofii filosofii ADJ issue-417 189 9 prava prava NOUN issue-417 189 10 ( ( PUNCT issue-417 189 11 liberalni liberalni PROPN issue-417 189 12 kontseptsii kontseptsii PROPN issue-417 189 13 ) ) PUNCT issue-417 190 1 [ [ X issue-417 190 2 philosophical philosophical ADJ issue-417 190 3 meaning meaning NOUN issue-417 190 4 of of ADP issue-417 190 5 the the DET issue-417 190 6 concept concept NOUN issue-417 190 7 ‘ ' PUNCT issue-417 190 8 principles principle NOUN issue-417 190 9 of of ADP issue-417 190 10 law law NOUN issue-417 190 11 ’ ' PUNCT issue-417 190 12 in in ADP issue-417 190 13 the the DET issue-417 190 14 modern modern ADJ issue-417 190 15 philosophy philosophy NOUN issue-417 190 16 of of ADP issue-417 190 17 law law NOUN issue-417 190 18 ( ( PUNCT issue-417 190 19 liberal liberal ADJ issue-417 190 20 concepts concept NOUN issue-417 190 21 ) ) PUNCT issue-417 190 22 ] ] PUNCT issue-417 190 23 . . PUNCT issue-417 191 1 humanities humanity NOUN issue-417 191 2 & & CCONJ issue-417 191 3 social social PROPN issue-417 191 4 sciences science NOUN issue-417 191 5 2009 2009 NUM issue-417 191 6 ( ( PUNCT issue-417 191 7 hss hss PROPN issue-417 191 8 – – PUNCT issue-417 191 9 2009 2009 NUM issue-417 191 10 ) ) PUNCT issue-417 191 11 , , PUNCT issue-417 191 12 306 306 NUM issue-417 191 13 - - SYM issue-417 191 14 307 307 NUM issue-417 191 15 . . PUNCT issue-417 192 1 panova panova PROPN issue-417 192 2 n.s n.s PROPN issue-417 192 3 . . PROPN issue-417 192 4 ( ( PUNCT issue-417 192 5 2008 2008 NUM issue-417 192 6 ) ) PUNCT issue-417 192 7 . . PUNCT issue-417 193 1 administratyvno administratyvno NOUN issue-417 193 2 - - PUNCT issue-417 193 3 pravovi pravovi PROPN issue-417 193 4 zasady zasady PROPN issue-417 193 5 rozvytku rozvytku PROPN issue-417 193 6 derzhavnoho derzhavnoho PROPN issue-417 193 7 upravlinnia upravlinnia PROPN issue-417 193 8 v v NUM issue-417 193 9 suchasnii suchasnii NOUN issue-417 193 10 ukraini ukraini NOUN issue-417 193 11 [ [ X issue-417 193 12 administrative administrative ADJ issue-417 193 13 and and CCONJ issue-417 193 14 legal legal ADJ issue-417 193 15 principles principle NOUN issue-417 193 16 of of ADP issue-417 193 17 development development NOUN issue-417 193 18 of of ADP issue-417 193 19 state state PROPN issue-417 193 20 administration administration NOUN issue-417 193 21 in in ADP issue-417 193 22 modern modern ADJ issue-417 193 23 ukraine ukraine NOUN issue-417 193 24 ] ] PUNCT issue-417 193 25 ( ( PUNCT issue-417 193 26 dissertation dissertation NOUN issue-417 193 27 abstract abstract NOUN issue-417 193 28 ) ) PUNCT issue-417 193 29 . . PUNCT issue-417 194 1 kryvolapchuk kryvolapchuk PROPN issue-417 194 2 v.o v.o PROPN issue-417 194 3 . . PROPN issue-417 194 4 , , PUNCT issue-417 194 5 klymenko klymenko PROPN issue-417 194 6 v.m v.m PROPN issue-417 194 7 . . PUNCT issue-417 195 1 ( ( PUNCT issue-417 195 2 2014 2014 NUM issue-417 195 3 ) ) PUNCT issue-417 195 4 . . PUNCT issue-417 196 1 analiz analiz PROPN issue-417 196 2 administratyvno administratyvno PROPN issue-417 196 3 - - PUNCT issue-417 196 4 pravovykh pravovykh PROPN issue-417 196 5 zasad zasad NOUN issue-417 196 6 diialnosti diialnosti NOUN issue-417 196 7 derzhavnoi derzhavnoi PROPN issue-417 196 8 sluzhby sluzhby NOUN issue-417 196 9 okhorony okhorony ADV issue-417 196 10 pry pry VERB issue-417 196 11 mvs mvs PROPN issue-417 196 12 ukrainy ukrainy NOUN issue-417 197 1 [ [ X issue-417 197 2 analysis analysis NOUN issue-417 197 3 of of ADP issue-417 197 4 the the DET issue-417 197 5 administrative administrative ADJ issue-417 197 6 and and CCONJ issue-417 197 7 legal legal ADJ issue-417 197 8 principles principle NOUN issue-417 197 9 of of ADP issue-417 197 10 the the DET issue-417 197 11 activity activity NOUN issue-417 197 12 of of ADP issue-417 197 13 the the DET issue-417 197 14 state state NOUN issue-417 197 15 guard guard NOUN issue-417 197 16 service service NOUN issue-417 197 17 at at ADP issue-417 197 18 the the DET issue-417 197 19 ministry ministry PROPN issue-417 197 20 of of ADP issue-417 197 21 internal internal PROPN issue-417 197 22 affairs affair NOUN issue-417 197 23 of of ADP issue-417 197 24 ukraine ukraine NOUN issue-417 197 25 ] ] PUNCT issue-417 197 26 . . PUNCT issue-417 198 1 nauka nauka PROPN issue-417 198 2 i i PRON issue-417 198 3 pravookhorona pravookhorona VERB issue-417 199 1 [ [ X issue-417 199 2 science science NOUN issue-417 199 3 and and CCONJ issue-417 199 4 law law NOUN issue-417 199 5 enforcement enforcement NOUN issue-417 199 6 ] ] PUNCT issue-417 199 7 , , PUNCT issue-417 199 8 1(23 1(23 NUM issue-417 199 9 ) ) PUNCT issue-417 199 10 , , PUNCT issue-417 199 11 5 5 NUM issue-417 199 12 - - SYM issue-417 199 13 11 11 NUM issue-417 199 14 . . PUNCT issue-417 200 1 zabroda zabroda PROPN issue-417 200 2 d.h d.h PROPN issue-417 200 3 . . PUNCT issue-417 201 1 ( ( PUNCT issue-417 201 2 2013 2013 NUM issue-417 201 3 ) ) PUNCT issue-417 201 4 . . PUNCT issue-417 202 1 administratyvno administratyvno NOUN issue-417 202 2 - - PUNCT issue-417 202 3 pravovi pravovi PROPN issue-417 202 4 zasady zasady NOUN issue-417 202 5 : : PUNCT issue-417 202 6 sutnist sutnist NOUN issue-417 202 7 ta ta AUX issue-417 202 8 zmist zmist VERB issue-417 202 9 katehorii katehorii VERB issue-417 203 1 [ [ X issue-417 203 2 administrative administrative ADJ issue-417 203 3 and and CCONJ issue-417 203 4 legal legal ADJ issue-417 203 5 principles principle NOUN issue-417 203 6 : : PUNCT issue-417 203 7 the the DET issue-417 203 8 nature nature NOUN issue-417 203 9 and and CCONJ issue-417 203 10 content content NOUN issue-417 203 11 of of ADP issue-417 203 12 the the DET issue-417 203 13 category category NOUN issue-417 203 14 ] ] PUNCT issue-417 203 15 . . PUNCT issue-417 204 1 administratyvne administratyvne PROPN issue-417 204 2 pravo pravo PROPN issue-417 205 1 i i PRON issue-417 205 2 protses protse VERB issue-417 206 1 [ [ X issue-417 206 2 administrative administrative ADJ issue-417 206 3 law law NOUN issue-417 206 4 and and CCONJ issue-417 206 5 process process NOUN issue-417 206 6 ] ] PUNCT issue-417 206 7 , , PUNCT issue-417 206 8 2(4 2(4 NUM issue-417 206 9 ) ) PUNCT issue-417 206 10 , , PUNCT issue-417 206 11 45 45 NUM issue-417 206 12 - - SYM issue-417 206 13 51 51 NUM issue-417 206 14 . . PUNCT issue-417 207 1 bytiak bytiak PROPN issue-417 207 2 yu.p yu.p PROPN issue-417 207 3 . . PUNCT issue-417 207 4 , , PUNCT issue-417 207 5 harashchuk harashchuk PROPN issue-417 207 6 v.m v.m PROPN issue-417 207 7 . . PROPN issue-417 207 8 , , PUNCT issue-417 207 9 diachenko diachenko PROPN issue-417 208 1 o.v o.v PROPN issue-417 208 2 . . PROPN issue-417 208 3 et et PROPN issue-417 208 4 al al PROPN issue-417 208 5 . . PROPN issue-417 209 1 ( ( PUNCT issue-417 209 2 2007 2007 NUM issue-417 209 3 ) ) PUNCT issue-417 209 4 . . PUNCT issue-417 210 1 administratyvne administratyvne PROPN issue-417 210 2 pravo pravo PROPN issue-417 210 3 ukrainy ukrainy NOUN issue-417 210 4 : : PUNCT issue-417 210 5 pidruchnyk pidruchnyk NOUN issue-417 211 1 [ [ X issue-417 211 2 administrative administrative ADJ issue-417 211 3 law law NOUN issue-417 211 4 of of ADP issue-417 211 5 ukraine ukraine NOUN issue-417 211 6 : : PUNCT issue-417 211 7 textbook textbook NOUN issue-417 211 8 ] ] PUNCT issue-417 211 9 . . PUNCT issue-417 212 1 yu.p yu.p PROPN issue-417 212 2 . . PUNCT issue-417 213 1 bytiak bytiak PROPN issue-417 213 2 , , PUNCT issue-417 213 3 ( ( PUNCT issue-417 213 4 ed ed NOUN issue-417 213 5 . . PUNCT issue-417 213 6 ) ) PUNCT issue-417 213 7 . . PUNCT issue-417 214 1 k. k. NOUN issue-417 214 2 : : PUNCT issue-417 215 1 yurinkominter yurinkominter NOUN issue-417 215 2 , , PUNCT issue-417 215 3 544 544 NUM issue-417 215 4 p. p. NOUN issue-417 215 5 koval koval PROPN issue-417 215 6 l.v l.v PROPN issue-417 215 7 . . PROPN issue-417 215 8 ( ( PUNCT issue-417 215 9 1998 1998 NUM issue-417 215 10 ) ) PUNCT issue-417 215 11 . . PUNCT issue-417 216 1 administratyvne administratyvne PROPN issue-417 216 2 pravo pravo PROPN issue-417 217 1 [ [ X issue-417 217 2 administrative administrative ADJ issue-417 217 3 law law NOUN issue-417 217 4 ] ] PUNCT issue-417 217 5 . . PUNCT issue-417 218 1 k. k. NOUN issue-417 218 2 : : PUNCT issue-417 219 1 venturi venturi NOUN issue-417 219 2 , , PUNCT issue-417 219 3 208 208 NUM issue-417 219 4 p. p. NOUN issue-417 219 5 pro pro ADJ issue-417 219 6 derzhavnu derzhavnu PROPN issue-417 219 7 fiskalnu fiskalnu PROPN issue-417 219 8 sluzhbu sluzhbu PROPN issue-417 219 9 ukrainy ukrainy ADJ issue-417 220 1 [ [ X issue-417 220 2 on on ADP issue-417 220 3 the the DET issue-417 220 4 state state NOUN issue-417 220 5 fiscal fiscal ADJ issue-417 220 6 service service NOUN issue-417 220 7 of of ADP issue-417 220 8 ukraine ukraine NOUN issue-417 220 9 ] ] X issue-417 220 10 ( ( PUNCT issue-417 220 11 decree decree NOUN issue-417 220 12 no no NOUN issue-417 220 13 . . PROPN issue-417 220 14 236 236 NUM issue-417 220 15 of of ADP issue-417 220 16 may may PROPN issue-417 220 17 21 21 NUM issue-417 220 18 , , PUNCT issue-417 220 19 2014 2014 NUM issue-417 220 20 ) ) PUNCT issue-417 220 21 . . PUNCT issue-417 221 1 ofitsiinyi ofitsiinyi PROPN issue-417 221 2 visnyk visnyk ADP issue-417 221 3 ukrainy ukrainy PROPN issue-417 222 1 [ [ X issue-417 222 2 official official ADJ issue-417 222 3 bulletin bulletin NOUN issue-417 222 4 of of ADP issue-417 222 5 ukraine ukraine NOUN issue-417 222 6 ] ] X issue-417 222 7 , , PUNCT issue-417 222 8 55 55 NUM issue-417 222 9 , , PUNCT issue-417 222 10 1507 1507 NUM issue-417 222 11 p. p. NOUN issue-417 222 12 podatkovyi podatkovyi PROPN issue-417 223 1 kodeks kodek VERB issue-417 223 2 ukrainy ukrainy ADJ issue-417 223 3 [ [ X issue-417 223 4 the the DET issue-417 223 5 tax tax NOUN issue-417 223 6 code code NOUN issue-417 223 7 of of ADP issue-417 223 8 ukraine ukraine NOUN issue-417 223 9 ] ] PUNCT issue-417 223 10 ( ( PUNCT issue-417 223 11 law law NOUN issue-417 223 12 no no NOUN issue-417 223 13 . . PROPN issue-417 223 14 2755 2755 NUM issue-417 223 15 – – PUNCT issue-417 223 16 vi vi NOUN issue-417 223 17 of of ADP issue-417 223 18 december december PROPN issue-417 223 19 02 02 NUM issue-417 223 20 , , PUNCT issue-417 223 21 2010 2010 NUM issue-417 223 22 ) ) PUNCT issue-417 223 23 . . PUNCT issue-417 224 1 vidomosti vidomosti PROPN issue-417 224 2 verkhovnoi verkhovnoi PROPN issue-417 224 3 rady rady PROPN issue-417 224 4 ukrainy ukrainy PROPN issue-417 225 1 [ [ X issue-417 225 2 bulletin bulletin NOUN issue-417 225 3 of of ADP issue-417 225 4 the the DET issue-417 225 5 verkhovna verkhovna NOUN issue-417 225 6 rada rada PROPN issue-417 225 7 of of ADP issue-417 225 8 ukraine ukraine PROPN issue-417 225 9 ] ] X issue-417 225 10 . . PUNCT issue-417 226 1 ( ( PUNCT issue-417 226 2 2011 2011 NUM issue-417 226 3 ) ) PUNCT issue-417 226 4 , , PUNCT issue-417 226 5 13 13 NUM issue-417 226 6 , , PUNCT issue-417 226 7 112 112 NUM issue-417 226 8 p. p. NOUN issue-417 226 9 bandurka bandurka PROPN issue-417 227 1 o.o o.o PROPN issue-417 227 2 . . PROPN issue-417 227 3 ( ( PUNCT issue-417 227 4 2007 2007 NUM issue-417 227 5 ) ) PUNCT issue-417 227 6 . . PUNCT issue-417 228 1 upravlinnia upravlinnia PROPN issue-417 228 2 derzhavnoiu derzhavnoiu PROPN issue-417 228 3 podatkovoiu podatkovoiu PROPN issue-417 228 4 sluzhboiu sluzhboiu VERB issue-417 228 5 v v ADP issue-417 228 6 ukraini ukraini NOUN issue-417 228 7 : : PUNCT issue-417 228 8 orhanizatsiino orhanizatsiino NOUN issue-417 228 9 - - PUNCT issue-417 228 10 pravovi pravovi NOUN issue-417 228 11 aspekty aspekty NOUN issue-417 229 1 [ [ X issue-417 229 2 management management NOUN issue-417 229 3 of of ADP issue-417 229 4 the the DET issue-417 229 5 state state NOUN issue-417 229 6 tax tax NOUN issue-417 229 7 service service NOUN issue-417 229 8 in in ADP issue-417 229 9 ukraine ukraine NOUN issue-417 229 10 : : PUNCT issue-417 229 11 organizational organizational ADJ issue-417 229 12 and and CCONJ issue-417 229 13 legal legal ADJ issue-417 229 14 aspects aspect NOUN issue-417 229 15 ] ] PUNCT issue-417 229 16 ( ( PUNCT issue-417 229 17 dissertation dissertation NOUN issue-417 229 18 ) ) PUNCT issue-417 229 19 . . PUNCT issue-417 230 1 kyivskyi kyivskyi PROPN issue-417 230 2 mizhnarodnyi mizhnarodnyi PROPN issue-417 230 3 universytet universytet PROPN issue-417 230 4 , , PUNCT issue-417 230 5 kyiv kyiv ADJ issue-417 230 6 , , PUNCT issue-417 230 7 500 500 NUM issue-417 230 8 p. p. NOUN issue-417 230 9 saraskina saraskina PROPN issue-417 231 1 t.v t.v INTJ issue-417 231 2 . . PUNCT issue-417 231 3 ( ( PUNCT issue-417 231 4 2000 2000 NUM issue-417 231 5 ) ) PUNCT issue-417 231 6 . . PUNCT issue-417 232 1 orhanizatsiino orhanizatsiino NOUN issue-417 232 2 - - PUNCT issue-417 232 3 pravovi pravovi NOUN issue-417 232 4 zasady zasady PROPN issue-417 232 5 diialnosti diialnosti PROPN issue-417 232 6 podatkovoi podatkovoi NOUN issue-417 232 7 militsii militsii VERB issue-417 232 8 ukrainy ukrainy ADJ issue-417 233 1 [ [ X issue-417 233 2 organizational organizational ADJ issue-417 233 3 and and CCONJ issue-417 233 4 legal legal ADJ issue-417 233 5 principles principle NOUN issue-417 233 6 of of ADP issue-417 233 7 the the DET issue-417 233 8 activity activity NOUN issue-417 233 9 of of ADP issue-417 233 10 the the DET issue-417 233 11 tax tax NOUN issue-417 233 12 militia militia NOUN issue-417 233 13 of of ADP issue-417 233 14 ukraine ukraine NOUN issue-417 233 15 ] ] PUNCT issue-417 233 16 ( ( PUNCT issue-417 233 17 dissertation dissertation NOUN issue-417 233 18 ) ) PUNCT issue-417 233 19 . . PUNCT issue-417 234 1 university university NOUN issue-417 234 2 of of ADP issue-417 234 3 internal internal PROPN issue-417 234 4 affairs affair NOUN issue-417 234 5 of of ADP issue-417 234 6 ukraine ukraine PROPN issue-417 234 7 , , PUNCT issue-417 234 8 kharkiv kharkiv PROPN issue-417 234 9 , , PUNCT issue-417 234 10 189 189 NUM issue-417 234 11 p. p. NOUN issue-417 234 12 heha heha NOUN issue-417 234 13 p.t p.t PROPN issue-417 234 14 . . PROPN issue-417 234 15 ( ( PUNCT issue-417 234 16 1997 1997 NUM issue-417 234 17 ) ) PUNCT issue-417 234 18 . . PUNCT issue-417 235 1 pravovyi pravovyi VERB issue-417 235 2 rezhym rezhym NOUN issue-417 235 3 opodatkuvannia opodatkuvannia PROPN issue-417 235 4 v v X issue-417 235 5 ukraini ukraini PROPN issue-417 235 6 [ [ X issue-417 235 7 legal legal ADJ issue-417 235 8 regime regime NOUN issue-417 235 9 of of ADP issue-417 235 10 taxation taxation NOUN issue-417 235 11 in in ADP issue-417 235 12 ukraine ukraine NOUN issue-417 235 13 ] ] PUNCT issue-417 235 14 . . PUNCT issue-417 236 1 k. k. PROPN issue-417 236 2 : : PUNCT issue-417 237 1 yurinkom yurinkom PROPN issue-417 237 2 , , PUNCT issue-417 237 3 143 143 NUM issue-417 237 4 p. p. PROPN issue-417 237 5 harust harust PROPN issue-417 237 6 , , PUNCT issue-417 237 7 v. v. PROPN issue-417 237 8 yu yu PROPN issue-417 237 9 . . PUNCT issue-417 237 10 ( ( PUNCT issue-417 237 11 2005 2005 NUM issue-417 237 12 ) ) PUNCT issue-417 237 13 . . PUNCT issue-417 238 1 zarubizhnyi zarubizhnyi PROPN issue-417 238 2 dosvid dosvid PROPN issue-417 238 3 zdiisnennia zdiisnennia PROPN issue-417 238 4 kontroliu kontroliu PROPN issue-417 238 5 za za PROPN issue-417 238 6 spravlianniam spravlianniam PROPN issue-417 238 7 podatkiv podatkiv PROPN issue-417 238 8 ta ta PROPN issue-417 238 9 inshykh inshykh PROPN issue-417 238 10 oboviazkovykh oboviazkovykh VERB issue-417 238 11 platezhiv platezhiv PROPN issue-417 238 12 : : PUNCT issue-417 238 13 mozhlyvist mozhlyvist PROPN issue-417 238 14 yoho yoho PROPN issue-417 238 15 vykorystannia vykorystannia PROPN issue-417 238 16 v v ADP issue-417 238 17 ukraini ukraini PROPN issue-417 238 18 [ [ X issue-417 238 19 foreign foreign ADJ issue-417 238 20 experience experience NOUN issue-417 238 21 in in ADP issue-417 238 22 monitoring monitor VERB issue-417 238 23 the the DET issue-417 238 24 collection collection NOUN issue-417 238 25 of of ADP issue-417 238 26 taxes taxis NOUN issue-417 238 27 and and CCONJ issue-417 238 28 other other ADJ issue-417 238 29 mandatory mandatory ADJ issue-417 238 30 payments payment NOUN issue-417 238 31 : : PUNCT issue-417 238 32 possibility possibility NOUN issue-417 238 33 of of ADP issue-417 238 34 implementing implement VERB issue-417 238 35 in in ADP issue-417 238 36 ukraine ukraine NOUN issue-417 238 37 ] ] PUNCT issue-417 238 38 . . PUNCT issue-417 239 1 pravo pravo PROPN issue-417 240 1 i i PRON issue-417 240 2 bezpeka bezpeka NOUN issue-417 241 1 [ [ X issue-417 241 2 law law NOUN issue-417 241 3 and and CCONJ issue-417 241 4 safety safety NOUN issue-417 241 5 ] ] X issue-417 241 6 , , PUNCT issue-417 241 7 4(3 4(3 NUM issue-417 241 8 ) ) PUNCT issue-417 241 9 , , PUNCT issue-417 241 10 57 57 NUM issue-417 241 11 - - SYM issue-417 241 12 60 60 NUM issue-417 241 13 . . PUNCT issue-417 242 1 kizyma kizyma PROPN issue-417 242 2 t.o t.o PROPN issue-417 242 3 . . PROPN issue-417 242 4 , , PUNCT issue-417 242 5 kravchuk kravchuk PROPN issue-417 242 6 n.ya n.ya PROPN issue-417 242 7 . . PROPN issue-417 242 8 , , PUNCT issue-417 242 9 horyn horyn PROPN issue-417 242 10 v.p v.p PROPN issue-417 242 11 . . PROPN issue-417 242 12 et et PROPN issue-417 242 13 al al PROPN issue-417 242 14 . . PROPN issue-417 243 1 ( ( PUNCT issue-417 243 2 2013 2013 NUM issue-417 243 3 ) ) PUNCT issue-417 243 4 . . PUNCT issue-417 244 1 finansy finansy ADJ issue-417 244 2 zarubizhnykh zarubizhnykh PROPN issue-417 244 3 krain krain PROPN issue-417 244 4 : : PUNCT issue-417 244 5 navchalnyi navchalnyi PROPN issue-417 244 6 posibnyk posibnyk VERB issue-417 244 7 [ [ PUNCT issue-417 244 8 finance finance NOUN issue-417 244 9 of of ADP issue-417 244 10 foreign foreign ADJ issue-417 244 11 countries country NOUN issue-417 244 12 : : PUNCT issue-417 244 13 textbook textbook NOUN issue-417 244 14 ] ] PUNCT issue-417 244 15 . . PUNCT issue-417 245 1 o.p o.p PROPN issue-417 245 2 . . PROPN issue-417 245 3 kyrylenko kyrylenko PROPN issue-417 245 4 ( ( PUNCT issue-417 245 5 ed ed NOUN issue-417 245 6 . . PUNCT issue-417 245 7 ) ) PUNCT issue-417 245 8 . . PUNCT issue-417 246 1 ternopil ternopil PROPN issue-417 246 2 : : PUNCT issue-417 246 3 ekonomichna ekonomichna PROPN issue-417 246 4 dumka dumka PROPN issue-417 246 5 , , PUNCT issue-417 246 6 287 287 NUM issue-417 246 7 p. p. NOUN issue-417 246 8 law law NOUN issue-417 246 9 and and CCONJ issue-417 246 10 institutions institution NOUN issue-417 246 11 of of ADP issue-417 246 12 the the DET issue-417 246 13 european european PROPN issue-417 246 14 union union PROPN issue-417 246 15 . . PUNCT issue-417 247 1 london london PROPN issue-417 247 2 , , PUNCT issue-417 247 3 dublin dublin PROPN issue-417 247 4 , , PUNCT issue-417 247 5 edinburg edinburg PROPN issue-417 247 6 , , PUNCT issue-417 247 7 butterworths butterworth NOUN issue-417 247 8 . . PUNCT issue-417 247 9 ( ( PUNCT issue-417 247 10 1994 1994 NUM issue-417 247 11 ) ) PUNCT issue-417 247 12 , , PUNCT issue-417 247 13 336 336 NUM issue-417 247 14 - - SYM issue-417 247 15 340 340 NUM issue-417 247 16 . . PUNCT issue-417 248 1 teliatnikov teliatnikov PROPN issue-417 248 2 n.b n.b PROPN issue-417 248 3 . . PROPN issue-417 248 4 ( ( PUNCT issue-417 248 5 1993 1993 NUM issue-417 248 6 ) ) PUNCT issue-417 248 7 . . PUNCT issue-417 249 1 iz iz INTJ issue-417 249 2 opyta opyta NOUN issue-417 249 3 raboty raboty PROPN issue-417 249 4 nalogovykh nalogovykh PROPN issue-417 249 5 sluzhb sluzhb NOUN issue-417 249 6 germanii germanii PROPN issue-417 250 1 [ [ X issue-417 250 2 from from ADP issue-417 250 3 the the DET issue-417 250 4 experience experience NOUN issue-417 250 5 of of ADP issue-417 250 6 the the DET issue-417 250 7 tax tax NOUN issue-417 250 8 services service NOUN issue-417 250 9 of of ADP issue-417 250 10 germany germany PROPN issue-417 250 11 ] ] PUNCT issue-417 250 12 . . PUNCT issue-417 251 1 finansy finansy ADJ issue-417 252 1 [ [ X issue-417 252 2 finance finance NOUN issue-417 252 3 ] ] PUNCT issue-417 252 4 , , PUNCT issue-417 252 5 10 10 NUM issue-417 252 6 p. p. NOUN issue-417 252 7 arnim arnim PROPN issue-417 252 8 g.g g.g PROPN issue-417 252 9 . . PROPN issue-417 252 10 , , PUNCT issue-417 252 11 bartlshperger bartlshperger PROPN issue-417 252 12 r. r. PROPN issue-417 252 13 , , PUNCT issue-417 252 14 begge begge PROPN issue-417 252 15 g. g. PROPN issue-417 252 16 et et PROPN issue-417 252 17 al al PROPN issue-417 252 18 . . PROPN issue-417 252 19 ( ( PUNCT issue-417 252 20 1994 1994 NUM issue-417 252 21 ) ) PUNCT issue-417 252 22 . . PUNCT issue-417 252 23 gosudarstvennoe gosudarstvennoe PROPN issue-417 252 24 pravo pravo PROPN issue-417 252 25 germanii germanii PROPN issue-417 252 26 [ [ X issue-417 252 27 state state NOUN issue-417 252 28 law law NOUN issue-417 252 29 of of ADP issue-417 252 30 germany germany PROPN issue-417 252 31 ] ] PUNCT issue-417 252 32 ( ( PUNCT issue-417 252 33 vols vol NOUN issue-417 252 34 . . PUNCT issue-417 253 1 1 1 NUM issue-417 253 2 - - SYM issue-417 253 3 7 7 NUM issue-417 253 4 ) ) PUNCT issue-417 253 5 , , PUNCT issue-417 253 6 2 2 X issue-417 253 7 . . X issue-417 253 8 m. m. NOUN issue-417 253 9 : : PUNCT issue-417 253 10 institute institute PROPN issue-417 253 11 of of ADP issue-417 253 12 state state NOUN issue-417 253 13 and and CCONJ issue-417 253 14 law law NOUN issue-417 253 15 , , PUNCT issue-417 253 16 ras ras PROPN issue-417 253 17 , , PUNCT issue-417 253 18 311 311 NUM issue-417 253 19 p. p. NOUN issue-417 253 20 proskura proskura PROPN issue-417 253 21 k. k. PROPN issue-417 253 22 ( ( PUNCT issue-417 253 23 2012 2012 NUM issue-417 253 24 ) ) PUNCT issue-417 253 25 . . PUNCT issue-417 254 1 podatkove podatkove PROPN issue-417 254 2 administruvannia administruvannia PROPN issue-417 254 3 u u PROPN issue-417 254 4 rozvynenykh rozvynenykh VERB issue-417 254 5 yevropeyskykh yevropeyskykh INTJ issue-417 254 6 krainakh krainakh PROPN issue-417 255 1 [ [ X issue-417 255 2 tax tax NOUN issue-417 255 3 administration administration NOUN issue-417 255 4 in in ADP issue-417 255 5 developed develop VERB issue-417 255 6 european european ADJ issue-417 255 7 countries country NOUN issue-417 255 8 ] ] PUNCT issue-417 255 9 . . PUNCT issue-417 256 1 ekonomichnyi ekonomichnyi NOUN issue-417 256 2 analiz analiz NOUN issue-417 257 1 [ [ X issue-417 257 2 economic economic ADJ issue-417 257 3 analysis analysis NOUN issue-417 257 4 ] ] PUNCT issue-417 257 5 , , PUNCT issue-417 257 6 11(1 11(1 NUM issue-417 257 7 ) ) PUNCT issue-417 257 8 , , PUNCT issue-417 257 9 203 203 NUM issue-417 257 10 - - SYM issue-417 257 11 206 206 NUM issue-417 257 12 . . PUNCT issue-417 258 1 koretska koretska PROPN issue-417 258 2 s.o s.o PROPN issue-417 258 3 . . PROPN issue-417 258 4 ( ( PUNCT issue-417 258 5 2011 2011 NUM issue-417 258 6 ) ) PUNCT issue-417 258 7 . . PUNCT issue-417 259 1 analiz analiz PROPN issue-417 259 2 podatkovoi podatkovoi PROPN issue-417 259 3 systemy systemy PROPN issue-417 259 4 frantsii frantsii NOUN issue-417 259 5 [ [ X issue-417 259 6 analysis analysis NOUN issue-417 259 7 of of ADP issue-417 259 8 the the DET issue-417 259 9 tax tax NOUN issue-417 259 10 system system NOUN issue-417 259 11 of of ADP issue-417 259 12 france france PROPN issue-417 259 13 ] ] PUNCT issue-417 259 14 . . PUNCT issue-417 260 1 ekonomika ekonomika PROPN issue-417 261 1 ta ta X issue-417 261 2 derzhava derzhava NOUN issue-417 262 1 [ [ X issue-417 262 2 economy economy NOUN issue-417 262 3 and and CCONJ issue-417 262 4 the the DET issue-417 262 5 state state NOUN issue-417 262 6 ] ] X issue-417 262 7 , , PUNCT issue-417 262 8 12 12 NUM issue-417 262 9 , , PUNCT issue-417 262 10 27 27 NUM issue-417 262 11 - - SYM issue-417 262 12 29 29 NUM issue-417 262 13 . . PUNCT issue-417 263 1 stukalo stukalo PROPN issue-417 263 2 n.v n.v PROPN issue-417 263 3 . . PROPN issue-417 263 4 , , PUNCT issue-417 263 5 lytvyn lytvyn PROPN issue-417 263 6 m.v m.v PROPN issue-417 263 7 . . PROPN issue-417 263 8 , , PUNCT issue-417 263 9 derkach derkach PROPN issue-417 263 10 m.i m.i PROPN issue-417 263 11 . . PROPN issue-417 263 12 ( ( PUNCT issue-417 263 13 2014 2014 NUM issue-417 263 14 ) ) PUNCT issue-417 263 15 . . PUNCT issue-417 264 1 hlobalni hlobalni PROPN issue-417 264 2 finansy finansy PROPN issue-417 264 3 : : PUNCT issue-417 264 4 navchalnyi navchalnyi PROPN issue-417 264 5 posibnyk posibnyk VERB issue-417 264 6 [ [ PUNCT issue-417 264 7 global global ADJ issue-417 264 8 finances finance NOUN issue-417 264 9 : : PUNCT issue-417 264 10 textbook textbook NOUN issue-417 264 11 ] ] PUNCT issue-417 264 12 . . PUNCT issue-417 265 1 dnipropetrovsk dnipropetrovsk PROPN issue-417 265 2 , , PUNCT issue-417 265 3 1092 1092 NUM issue-417 265 4 p. p. NOUN issue-417 265 5 nosikov nosikov PROPN issue-417 266 1 d.m d.m PROPN issue-417 266 2 . . PUNCT issue-417 267 1 ( ( PUNCT issue-417 267 2 2016 2016 NUM issue-417 267 3 ) ) PUNCT issue-417 267 4 . . PUNCT issue-417 268 1 systema systema PROPN issue-417 268 2 orhaniv orhaniv PROPN issue-417 268 3 , , PUNCT issue-417 268 4 shcho shcho PROPN issue-417 268 5 zdiisniuiut zdiisniuiut PROPN issue-417 268 6 fiskalnu fiskalnu PROPN issue-417 268 7 funktsiiu funktsiiu PROPN issue-417 268 8 derzhavy derzhavy NOUN issue-417 268 9 : : PUNCT issue-417 268 10 teoretyko teoretyko NOUN issue-417 268 11 - - PUNCT issue-417 268 12 pravovyi pravovyi NOUN issue-417 268 13 aspekt aspekt NOUN issue-417 269 1 [ [ X issue-417 269 2 the the DET issue-417 269 3 system system NOUN issue-417 269 4 of of ADP issue-417 269 5 organs organ NOUN issue-417 269 6 carrying carry VERB issue-417 269 7 out out ADP issue-417 269 8 the the DET issue-417 269 9 fiscal fiscal ADJ issue-417 269 10 function function NOUN issue-417 269 11 of of ADP issue-417 269 12 the the DET issue-417 269 13 state state NOUN issue-417 269 14 : : PUNCT issue-417 269 15 theoretical theoretical ADJ issue-417 269 16 and and CCONJ issue-417 269 17 legal legal ADJ issue-417 269 18 aspect aspect NOUN issue-417 269 19 ] ] PUNCT issue-417 269 20 . . PUNCT issue-417 270 1 naukovyi naukovyi PROPN issue-417 270 2 visnyk visnyk PROPN issue-417 270 3 uzhhorodskoho uzhhorodskoho PROPN issue-417 270 4 natsionalnoho natsionalnoho PROPN issue-417 270 5 universytetu universytetu VERB issue-417 271 1 [ [ X issue-417 271 2 scientific scientific ADJ issue-417 271 3 bulletin bulletin NOUN issue-417 271 4 of of ADP issue-417 271 5 uzhgorod uzhgorod PROPN issue-417 271 6 national national PROPN issue-417 271 7 university university PROPN issue-417 271 8 ] ] PUNCT issue-417 271 9 , , PUNCT issue-417 271 10 37 37 NUM issue-417 271 11 - - SYM issue-417 271 12 42 42 NUM issue-417 271 13 . . PUNCT issue-417 272 1 yarenko yarenko PROPN issue-417 272 2 h. h. PROPN issue-417 272 3 ( ( PUNCT issue-417 272 4 2009 2009 NUM issue-417 272 5 ) ) PUNCT issue-417 272 6 . . PUNCT issue-417 273 1 struktura struktura VERB issue-417 273 2 ta ta X issue-417 273 3 orhanizatsiia orhanizatsiia NOUN issue-417 273 4 roboty roboty PROPN issue-417 273 5 podatkovykh podatkovykh VERB issue-417 273 6 orhaniv orhaniv NOUN issue-417 273 7 u u NOUN issue-417 273 8 zarubizhnykh zarubizhnykh NOUN issue-417 273 9 krainakh krainakh PROPN issue-417 274 1 [ [ X issue-417 274 2 structure structure NOUN issue-417 274 3 and and CCONJ issue-417 274 4 organization organization NOUN issue-417 274 5 of of ADP issue-417 274 6 the the DET issue-417 274 7 tax tax NOUN issue-417 274 8 authorities authority NOUN issue-417 274 9 in in ADP issue-417 274 10 foreign foreign ADJ issue-417 274 11 countries country NOUN issue-417 274 12 ] ] PUNCT issue-417 274 13 . . PUNCT issue-417 275 1 visnyk visnyk PROPN issue-417 275 2 knteu knteu PROPN issue-417 276 1 [ [ X issue-417 276 2 journal journal NOUN issue-417 276 3 of of ADP issue-417 276 4 the the DET issue-417 276 5 knteu knteu NOUN issue-417 276 6 ] ] PUNCT issue-417 276 7 , , PUNCT issue-417 276 8 2 2 NUM issue-417 276 9 , , PUNCT issue-417 276 10 114 114 NUM issue-417 276 11 - - SYM issue-417 276 12 126 126 NUM issue-417 276 13 . . PUNCT issue-417 277 1 lykova lykova PROPN issue-417 277 2 l.n l.n PROPN issue-417 277 3 . . PROPN issue-417 277 4 ( ( PUNCT issue-417 277 5 2013 2013 NUM issue-417 277 6 ) ) PUNCT issue-417 277 7 . . PUNCT issue-417 278 1 nalogovye nalogovye PROPN issue-417 278 2 sistemy sistemy PROPN issue-417 278 3 zarubezhnykh zarubezhnykh PROPN issue-417 278 4 stran stran PROPN issue-417 278 5 : : PUNCT issue-417 278 6 uchebnik uchebnik AUX issue-417 278 7 dlia dlia PROPN issue-417 278 8 magistrov magistrov PROPN issue-417 279 1 [ [ X issue-417 279 2 tax tax NOUN issue-417 279 3 systems system NOUN issue-417 279 4 of of ADP issue-417 279 5 foreign foreign ADJ issue-417 279 6 countries country NOUN issue-417 279 7 : : PUNCT issue-417 279 8 textbook textbook NOUN issue-417 279 9 for for ADP issue-417 279 10 masters master NOUN issue-417 279 11 ] ] PUNCT issue-417 279 12 . . PUNCT issue-417 280 1 m. m. NOUN issue-417 280 2 : : PUNCT issue-417 280 3 urait urait NOUN issue-417 280 4 , , PUNCT issue-417 280 5 428 428 NUM issue-417 280 6 p. p. NOUN issue-417 280 7 vysotskii vysotskii PROPN issue-417 281 1 m.o m.o PROPN issue-417 281 2 . . PROPN issue-417 282 1 ( ( PUNCT issue-417 282 2 2002 2002 NUM issue-417 282 3 ) ) PUNCT issue-417 282 4 . . PUNCT issue-417 283 1 o o PROPN issue-417 283 2 shvedskom shvedskom PROPN issue-417 283 3 opyte opyte PROPN issue-417 283 4 nalogovogo nalogovogo VERB issue-417 283 5 administrirovaniia administrirovaniia PROPN issue-417 284 1 [ [ X issue-417 284 2 about about ADP issue-417 284 3 the the DET issue-417 284 4 swedish swedish ADJ issue-417 284 5 experience experience NOUN issue-417 284 6 of of ADP issue-417 284 7 tax tax NOUN issue-417 284 8 administration administration NOUN issue-417 284 9 ] ] PUNCT issue-417 284 10 . . PUNCT issue-417 285 1 nalogovyi nalogovyi PROPN issue-417 285 2 vestnik vestnik X issue-417 286 1 [ [ X issue-417 286 2 taxation taxation NOUN issue-417 286 3 bulletin bulletin NOUN issue-417 286 4 ] ] X issue-417 286 5 , , PUNCT issue-417 286 6 1 1 NUM issue-417 286 7 , , PUNCT issue-417 286 8 121 121 NUM issue-417 286 9 - - SYM issue-417 286 10 125 125 NUM issue-417 286 11 . . PUNCT issue-417 287 1 udiak udiak PROPN issue-417 287 2 v.i v.i PROPN issue-417 287 3 . . PROPN issue-417 287 4 ( ( PUNCT issue-417 287 5 2014 2014 NUM issue-417 287 6 ) ) PUNCT issue-417 287 7 . . PUNCT issue-417 288 1 osoblyvosti osoblyvosti PROPN issue-417 288 2 kompetentsii kompetentsii VERB issue-417 288 3 fiskalnykh fiskalnykh VERB issue-417 288 4 orhaniv orhaniv NOUN issue-417 289 1 zarubizhnykh zarubizhnykh PROPN issue-417 289 2 krain krain PROPN issue-417 289 3 pry pry PROPN issue-417 289 4 realizatsii realizatsii ADJ issue-417 289 5 podatkovoi podatkovoi NOUN issue-417 289 6 polityky polityky NOUN issue-417 289 7 [ [ X issue-417 289 8 features feature NOUN issue-417 289 9 of of ADP issue-417 289 10 the the DET issue-417 289 11 competence competence NOUN issue-417 289 12 of of ADP issue-417 289 13 fiscal fiscal ADJ issue-417 289 14 authorities authority NOUN issue-417 289 15 of of ADP issue-417 289 16 foreign foreign ADJ issue-417 289 17 countries country NOUN issue-417 289 18 in in ADP issue-417 289 19 the the DET issue-417 289 20 implementation implementation NOUN issue-417 289 21 of of ADP issue-417 289 22 tax tax NOUN issue-417 289 23 policy policy NOUN issue-417 289 24 ] ] PUNCT issue-417 289 25 . . PUNCT issue-417 290 1 naukovyi naukovyi PROPN issue-417 290 2 visnyk visnyk PROPN issue-417 290 3 mizhnarodnoho mizhnarodnoho PROPN issue-417 290 4 humanitarnoho humanitarnoho PROPN issue-417 290 5 universytetu universytetu VERB issue-417 291 1 [ [ X issue-417 291 2 scientific scientific ADJ issue-417 291 3 bulletin bulletin NOUN issue-417 291 4 of of ADP issue-417 291 5 the the DET issue-417 291 6 tax tax NOUN issue-417 291 7 service service NOUN issue-417 291 8 of of ADP issue-417 291 9 ukraine ukraine NOUN issue-417 291 10 ] ] X issue-417 291 11 , , PUNCT issue-417 291 12 9 9 NUM issue-417 291 13 - - SYM issue-417 291 14 2(1 2(1 NUM issue-417 291 15 ) ) PUNCT issue-417 291 16 , , PUNCT issue-417 291 17 142 142 NUM issue-417 291 18 - - SYM issue-417 291 19 144 144 NUM issue-417 291 20 . . PUNCT issue-417 292 1 melnyk melnyk ADV issue-417 292 2 v. v. ADP issue-417 292 3 ( ( PUNCT issue-417 292 4 2004 2004 NUM issue-417 292 5 ) ) PUNCT issue-417 292 6 . . PUNCT issue-417 293 1 dosvid dosvid PROPN issue-417 293 2 administruvannia administruvannia PROPN issue-417 293 3 podatkiv podatkiv PROPN issue-417 293 4 u u PROPN issue-417 293 5 zarubizhnykh zarubizhnykh PROPN issue-417 293 6 krainakh krainakh PROPN issue-417 294 1 [ [ X issue-417 294 2 experience experience NOUN issue-417 294 3 of of ADP issue-417 294 4 tax tax NOUN issue-417 294 5 administration administration NOUN issue-417 294 6 in in ADP issue-417 294 7 foreign foreign ADJ issue-417 294 8 countries country NOUN issue-417 294 9 ] ] PUNCT issue-417 294 10 . . PUNCT issue-417 295 1 visnyk visnyk PROPN issue-417 295 2 podatkovoi podatkovoi PROPN issue-417 295 3 sluzhby sluzhby PROPN issue-417 295 4 ukrainy ukrainy ADJ issue-417 296 1 [ [ X issue-417 296 2 bulletin bulletin NOUN issue-417 296 3 of of ADP issue-417 296 4 the the DET issue-417 296 5 tax tax NOUN issue-417 296 6 service service NOUN issue-417 296 7 of of ADP issue-417 296 8 ukraine ukraine NOUN issue-417 296 9 ] ] X issue-417 296 10 , , PUNCT issue-417 296 11 38 38 NUM issue-417 296 12 - - SYM issue-417 296 13 39 39 NUM issue-417 296 14 . . PUNCT issue-417 297 1 retrieved retrieve VERB issue-417 297 2 from from ADP issue-417 297 3 : : PUNCT issue-417 297 4 https://www.zakon-i-normativ.info/index.php/component/ https://www.zakon-i-normativ.info/index.php/component/ PROPN issue-417 297 5 lica/?href=0&view lica/?href=0&view NOUN issue-417 297 6 = = ADJ issue-417 297 7 text&base=1&id=221209&menu=331807 text&base=1&id=221209&menu=331807 ADJ issue-417 297 8 kirienko kirienko PROPN issue-417 297 9 n. n. NOUN issue-417 297 10 ( ( PUNCT issue-417 297 11 1999 1999 NUM issue-417 297 12 ) ) PUNCT issue-417 297 13 . . PUNCT issue-417 298 1 nalogovaia nalogovaia PROPN issue-417 298 2 sistema sistema PROPN issue-417 298 3 ispanii ispanii VERB issue-417 298 4 [ [ X issue-417 298 5 tax tax NOUN issue-417 298 6 system system NOUN issue-417 298 7 of of ADP issue-417 298 8 spain spain PROPN issue-417 298 9 ] ] PUNCT issue-417 298 10 . . PUNCT issue-417 299 1 vestnik vestnik PROPN issue-417 299 2 nalogovoi nalogovoi PROPN issue-417 299 3 sluzhby sluzhby PROPN issue-417 299 4 ukrainy ukrainy PROPN issue-417 300 1 [ [ X issue-417 300 2 bulletin bulletin NOUN issue-417 300 3 of of ADP issue-417 300 4 the the DET issue-417 300 5 tax tax NOUN issue-417 300 6 service service NOUN issue-417 300 7 of of ADP issue-417 300 8 ukraine ukraine NOUN issue-417 300 9 ] ] PUNCT issue-417 300 10 , , PUNCT issue-417 300 11 47 47 NUM issue-417 300 12 p. p. NOUN issue-417 300 13 kniazeva kniazeva PROPN issue-417 301 1 v.g v.g PROPN issue-417 301 2 . . PROPN issue-417 301 3 , , PUNCT issue-417 301 4 chernika chernika PROPN issue-417 301 5 d.g d.g PROPN issue-417 301 6 . . PROPN issue-417 301 7 ( ( PUNCT issue-417 301 8 eds ed NOUN issue-417 301 9 ) ) PUNCT issue-417 301 10 ( ( PUNCT issue-417 301 11 1997 1997 NUM issue-417 301 12 ) ) PUNCT issue-417 301 13 . . PUNCT issue-417 302 1 nalogovyie nalogovyie INTJ issue-417 302 2 sistemy sistemy PROPN issue-417 302 3 zarubezhnykh zarubezhnykh PROPN issue-417 302 4 stran stran PROPN issue-417 302 5 : : PUNCT issue-417 303 1 uchebnik uchebnik PROPN issue-417 303 2 dlia dlia PROPN issue-417 303 3 vuzov vuzov PROPN issue-417 304 1 [ [ X issue-417 304 2 tax tax NOUN issue-417 304 3 systems system NOUN issue-417 304 4 of of ADP issue-417 304 5 foreign foreign ADJ issue-417 304 6 countries country NOUN issue-417 304 7 : : PUNCT issue-417 304 8 textbook textbook NOUN issue-417 304 9 for for ADP issue-417 304 10 higher high ADJ issue-417 304 11 educational educational ADJ issue-417 304 12 institutions institution NOUN issue-417 304 13 ] ] PUNCT issue-417 304 14 . . PUNCT issue-417 305 1 m. m. NOUN issue-417 305 2 : : PUNCT issue-417 305 3 zakon zakon PROPN issue-417 305 4 i i PRON issue-417 305 5 pravo pravo VERB issue-417 305 6 , , PUNCT issue-417 305 7 yuniti yuniti NOUN issue-417 305 8 , , PUNCT issue-417 305 9 191 191 NUM issue-417 305 10 p. p. NOUN