id sid tid token lemma pos issue-43 1 1 baltic baltic PROPN issue-43 1 2 journal journal PROPN issue-43 1 3 of of ADP issue-43 1 4 economic economic ADJ issue-43 1 5 studies study NOUN issue-43 1 6 89 89 NUM issue-43 1 7 vol vol NOUN issue-43 1 8 . . PROPN issue-43 2 1 1 1 NUM issue-43 2 2 , , PUNCT issue-43 2 3 no no INTJ issue-43 2 4 . . NOUN issue-43 2 5 2 2 NUM issue-43 2 6 , , PUNCT issue-43 2 7 2015 2015 NUM issue-43 2 8 the the DET issue-43 2 9 role role NOUN issue-43 2 10 of of ADP issue-43 2 11 the the DET issue-43 2 12 tax tax NOUN issue-43 2 13 burden burden NOUN issue-43 2 14 in in ADP issue-43 2 15 the the DET issue-43 2 16 taxation taxation NOUN issue-43 2 17 of of ADP issue-43 2 18 ukraine ukraine PROPN issue-43 2 19 olha olha NOUN issue-43 2 20 melnyk1 melnyk1 PROPN issue-43 2 21 , , PUNCT issue-43 2 22 vinnytsya vinnytsya ADJ issue-43 2 23 state state PROPN issue-43 2 24 agrarian agrarian PROPN issue-43 2 25 university university PROPN issue-43 2 26 , , PUNCT issue-43 2 27 ukraine ukraine PROPN issue-43 2 28 abstract abstract NOUN issue-43 2 29 . . PUNCT issue-43 3 1 the the DET issue-43 3 2 purpose purpose NOUN issue-43 3 3 of of ADP issue-43 3 4 the the DET issue-43 3 5 paper paper NOUN issue-43 3 6 is be AUX issue-43 3 7 to to PART issue-43 3 8 underline underline VERB issue-43 3 9 and and CCONJ issue-43 3 10 present present VERB issue-43 3 11 the the DET issue-43 3 12 important important ADJ issue-43 3 13 of of ADP issue-43 3 14 the the DET issue-43 3 15 tax tax NOUN issue-43 3 16 burden burden NOUN issue-43 3 17 in in ADP issue-43 3 18 the the DET issue-43 3 19 taxation taxation NOUN issue-43 3 20 of of ADP issue-43 3 21 ukraine ukraine NOUN issue-43 3 22 and and CCONJ issue-43 3 23 to to PART issue-43 3 24 show show VERB issue-43 3 25 its its PRON issue-43 3 26 influence influence NOUN issue-43 3 27 on on ADP issue-43 3 28 the the DET issue-43 3 29 profit profit NOUN issue-43 3 30 of of ADP issue-43 3 31 the the DET issue-43 3 32 enterprises enterprise NOUN issue-43 3 33 . . PUNCT issue-43 4 1 the the DET issue-43 4 2 problem problem NOUN issue-43 4 3 of of ADP issue-43 4 4 the the DET issue-43 4 5 optimization optimization NOUN issue-43 4 6 of of ADP issue-43 4 7 the the DET issue-43 4 8 taxes taxis NOUN issue-43 4 9 is be AUX issue-43 4 10 closely closely ADV issue-43 4 11 connected connect VERB issue-43 4 12 with with ADP issue-43 4 13 two two NUM issue-43 4 14 factors factor NOUN issue-43 4 15 . . PUNCT issue-43 5 1 the the DET issue-43 5 2 first first ADJ issue-43 5 3 factor factor NOUN issue-43 5 4 is be AUX issue-43 5 5 that that SCONJ issue-43 5 6 the the DET issue-43 5 7 aim aim NOUN issue-43 5 8 of of ADP issue-43 5 9 the the DET issue-43 5 10 tax tax NOUN issue-43 5 11 system system NOUN issue-43 5 12 is be AUX issue-43 5 13 to to PART issue-43 5 14 fill fill VERB issue-43 5 15 the the DET issue-43 5 16 state state NOUN issue-43 5 17 budget budget NOUN issue-43 5 18 . . PUNCT issue-43 6 1 the the DET issue-43 6 2 second second ADJ issue-43 6 3 factor factor NOUN issue-43 6 4 is be AUX issue-43 6 5 to to PART issue-43 6 6 make make VERB issue-43 6 7 fovourible fovourible ADJ issue-43 6 8 conditions condition NOUN issue-43 6 9 for for SCONJ issue-43 6 10 business business NOUN issue-43 6 11 to to PART issue-43 6 12 prosper prosper VERB issue-43 6 13 . . PUNCT issue-43 7 1 also also ADV issue-43 7 2 , , PUNCT issue-43 7 3 the the DET issue-43 7 4 aim aim NOUN issue-43 7 5 of of ADP issue-43 7 6 the the DET issue-43 7 7 research research NOUN issue-43 7 8 is be AUX issue-43 7 9 еру еру ADJ issue-43 7 10 development development NOUN issue-43 7 11 of of ADP issue-43 7 12 scientific scientific ADJ issue-43 7 13 and and CCONJ issue-43 7 14 methodological methodological ADJ issue-43 7 15 foundations foundation NOUN issue-43 7 16 of of ADP issue-43 7 17 practical practical ADJ issue-43 7 18 recommendations recommendation NOUN issue-43 7 19 on on ADP issue-43 7 20 the the DET issue-43 7 21 management management NOUN issue-43 7 22 of of ADP issue-43 7 23 the the DET issue-43 7 24 tax tax NOUN issue-43 7 25 burden burden NOUN issue-43 7 26 with with ADP issue-43 7 27 an an DET issue-43 7 28 economic economic ADJ issue-43 7 29 entity entity NOUN issue-43 7 30 on on ADP issue-43 7 31 the the DET issue-43 7 32 basis basis NOUN issue-43 7 33 of of ADP issue-43 7 34 more more ADV issue-43 7 35 efficient efficient ADJ issue-43 7 36 use use NOUN issue-43 7 37 of of ADP issue-43 7 38 production production NOUN issue-43 7 39 resources resource NOUN issue-43 7 40 . . PUNCT issue-43 8 1 to to PART issue-43 8 2 achieve achieve VERB issue-43 8 3 this this DET issue-43 8 4 aim aim NOUN issue-43 8 5 the the DET issue-43 8 6 amendments amendment NOUN issue-43 8 7 of of ADP issue-43 8 8 the the DET issue-43 8 9 tax tax NOUN issue-43 8 10 code code NOUN issue-43 8 11 and and CCONJ issue-43 8 12 the the DET issue-43 8 13 introduction introduction NOUN issue-43 8 14 of of ADP issue-43 8 15 new new ADJ issue-43 8 16 rates rate NOUN issue-43 8 17 and and CCONJ issue-43 8 18 taxes taxis NOUN issue-43 8 19 were be AUX issue-43 8 20 considered consider VERB issue-43 8 21 , , PUNCT issue-43 8 22 which which PRON issue-43 8 23 affects affect VERB issue-43 8 24 the the DET issue-43 8 25 activities activity NOUN issue-43 8 26 of of ADP issue-43 8 27 the the DET issue-43 8 28 company company NOUN issue-43 8 29 . . PUNCT issue-43 9 1 also also ADV issue-43 9 2 the the DET issue-43 9 3 main main ADJ issue-43 9 4 criteria criterion NOUN issue-43 9 5 of of ADP issue-43 9 6 the the DET issue-43 9 7 indicators indicator NOUN issue-43 9 8 for for ADP issue-43 9 9 assessing assess VERB issue-43 9 10 the the DET issue-43 9 11 tax tax NOUN issue-43 9 12 burden burden NOUN issue-43 9 13 on on ADP issue-43 9 14 the the DET issue-43 9 15 company company NOUN issue-43 9 16 were be AUX issue-43 9 17 formed form VERB issue-43 9 18 . . PUNCT issue-43 10 1 the the DET issue-43 10 2 object object NOUN issue-43 10 3 of of ADP issue-43 10 4 research research NOUN issue-43 10 5 is be AUX issue-43 10 6 the the DET issue-43 10 7 process process NOUN issue-43 10 8 of of ADP issue-43 10 9 management management NOUN issue-43 10 10 of of ADP issue-43 10 11 the the DET issue-43 10 12 tax tax NOUN issue-43 10 13 burden burden NOUN issue-43 10 14 on on ADP issue-43 10 15 the the DET issue-43 10 16 basis basis NOUN issue-43 10 17 of of ADP issue-43 10 18 increase increase NOUN issue-43 10 19 of of ADP issue-43 10 20 efficiency efficiency NOUN issue-43 10 21 of of ADP issue-43 10 22 use use NOUN issue-43 10 23 of of ADP issue-43 10 24 industrial industrial ADJ issue-43 10 25 resources resource NOUN issue-43 10 26 of of ADP issue-43 10 27 the the DET issue-43 10 28 enterprise enterprise NOUN issue-43 10 29 . . PUNCT issue-43 11 1 the the DET issue-43 11 2 subject subject NOUN issue-43 11 3 of of ADP issue-43 11 4 the the DET issue-43 11 5 study study NOUN issue-43 11 6 is be AUX issue-43 11 7 the the DET issue-43 11 8 theoretical theoretical ADJ issue-43 11 9 and and CCONJ issue-43 11 10 methodological methodological ADJ issue-43 11 11 and and CCONJ issue-43 11 12 practical practical ADJ issue-43 11 13 aspects aspect NOUN issue-43 11 14 of of ADP issue-43 11 15 the the DET issue-43 11 16 tax tax NOUN issue-43 11 17 burden burden NOUN issue-43 11 18 , , PUNCT issue-43 11 19 and and CCONJ issue-43 11 20 its its PRON issue-43 11 21 calculation calculation NOUN issue-43 11 22 methods method NOUN issue-43 11 23 for for ADP issue-43 11 24 reduction reduction NOUN issue-43 11 25 and and CCONJ issue-43 11 26 increase increase NOUN issue-43 11 27 , , PUNCT issue-43 11 28 based base VERB issue-43 11 29 on on ADP issue-43 11 30 the the DET issue-43 11 31 characteristics characteristic NOUN issue-43 11 32 of of ADP issue-43 11 33 business business NOUN issue-43 11 34 administration administration NOUN issue-43 11 35 . . PUNCT issue-43 12 1 methodology methodology NOUN issue-43 12 2 . . PUNCT issue-43 13 1 the the DET issue-43 13 2 theoretical theoretical ADJ issue-43 13 3 base base NOUN issue-43 13 4 of of ADP issue-43 13 5 the the DET issue-43 13 6 issue issue NOUN issue-43 13 7 is be AUX issue-43 13 8 taken take VERB issue-43 13 9 from from ADP issue-43 13 10 the the DET issue-43 13 11 economic economic ADJ issue-43 13 12 bases basis NOUN issue-43 13 13 , , PUNCT issue-43 13 14 the the DET issue-43 13 15 works work NOUN issue-43 13 16 of of ADP issue-43 13 17 the the DET issue-43 13 18 native native ADJ issue-43 13 19 and and CCONJ issue-43 13 20 foreign foreign ADJ issue-43 13 21 scientists scientist NOUN issue-43 13 22 on on ADP issue-43 13 23 the the DET issue-43 13 24 topic topic NOUN issue-43 13 25 of of ADP issue-43 13 26 the the DET issue-43 13 27 influence influence NOUN issue-43 13 28 of of ADP issue-43 13 29 the the DET issue-43 13 30 taxation taxation NOUN issue-43 13 31 on on ADP issue-43 13 32 the the DET issue-43 13 33 work work NOUN issue-43 13 34 of of ADP issue-43 13 35 the the DET issue-43 13 36 enterprises enterprise NOUN issue-43 13 37 , , PUNCT issue-43 13 38 their their PRON issue-43 13 39 profit profit NOUN issue-43 13 40 , , PUNCT issue-43 13 41 the the DET issue-43 13 42 analysis analysis NOUN issue-43 13 43 of of ADP issue-43 13 44 the the DET issue-43 13 45 statistic statistic ADJ issue-43 13 46 data datum NOUN issue-43 13 47 during during ADP issue-43 13 48 the the DET issue-43 13 49 last last ADJ issue-43 13 50 few few ADJ issue-43 13 51 years year NOUN issue-43 13 52 . . PUNCT issue-43 14 1 to to PART issue-43 14 2 achieve achieve VERB issue-43 14 3 these these DET issue-43 14 4 goals goal NOUN issue-43 14 5 the the DET issue-43 14 6 following follow VERB issue-43 14 7 methods method NOUN issue-43 14 8 were be AUX issue-43 14 9 used use VERB issue-43 14 10 : : PUNCT issue-43 14 11 a a DET issue-43 14 12 method method NOUN issue-43 14 13 of of ADP issue-43 14 14 system system NOUN issue-43 14 15 analysis analysis NOUN issue-43 14 16 and and CCONJ issue-43 14 17 synthesis synthesis NOUN issue-43 14 18 , , PUNCT issue-43 14 19 methods method NOUN issue-43 14 20 of of ADP issue-43 14 21 statistical statistical ADJ issue-43 14 22 groupings grouping NOUN issue-43 14 23 , , PUNCT issue-43 14 24 economic economic ADJ issue-43 14 25 and and CCONJ issue-43 14 26 mathematical mathematical ADJ issue-43 14 27 , , PUNCT issue-43 14 28 logical logical ADJ issue-43 14 29 and and CCONJ issue-43 14 30 comparative comparative ADJ issue-43 14 31 analysis analysis NOUN issue-43 14 32 . . PUNCT issue-43 15 1 the the DET issue-43 15 2 information information NOUN issue-43 15 3 base base NOUN issue-43 15 4 for for ADP issue-43 15 5 writing write VERB issue-43 15 6 articles article NOUN issue-43 15 7 constitutes constitute VERB issue-43 15 8 a a DET issue-43 15 9 legal legal ADJ issue-43 15 10 and and CCONJ issue-43 15 11 regulatory regulatory ADJ issue-43 15 12 acts act NOUN issue-43 15 13 of of ADP issue-43 15 14 ukraine ukraine NOUN issue-43 15 15 , , PUNCT issue-43 15 16 the the DET issue-43 15 17 statistical statistical ADJ issue-43 15 18 data datum NOUN issue-43 15 19 of of ADP issue-43 15 20 the the DET issue-43 15 21 state state NOUN issue-43 15 22 committee committee PROPN issue-43 15 23 of of ADP issue-43 15 24 statistics statistic NOUN issue-43 15 25 of of ADP issue-43 15 26 ukraine ukraine NOUN issue-43 15 27 , , PUNCT issue-43 15 28 the the DET issue-43 15 29 reporting reporting NOUN issue-43 15 30 enterprises enterprise NOUN issue-43 15 31 in in ADP issue-43 15 32 ukraine ukraine PROPN issue-43 15 33 . . PUNCT issue-43 16 1 results result NOUN issue-43 16 2 . . PUNCT issue-43 17 1 the the DET issue-43 17 2 main main ADJ issue-43 17 3 theoretical theoretical ADJ issue-43 17 4 result result NOUN issue-43 17 5 is be AUX issue-43 17 6 the the DET issue-43 17 7 justification justification NOUN issue-43 17 8 of of ADP issue-43 17 9 the the DET issue-43 17 10 main main ADJ issue-43 17 11 principles principle NOUN issue-43 17 12 of of ADP issue-43 17 13 making make VERB issue-43 17 14 business business NOUN issue-43 17 15 taking take VERB issue-43 17 16 into into ADP issue-43 17 17 consideration consideration NOUN issue-43 17 18 the the DET issue-43 17 19 taxation taxation NOUN issue-43 17 20 of of ADP issue-43 17 21 the the DET issue-43 17 22 country country NOUN issue-43 17 23 , , PUNCT issue-43 17 24 and and CCONJ issue-43 17 25 make make VERB issue-43 17 26 it it PRON issue-43 17 27 profitable profitable ADJ issue-43 17 28 . . PUNCT issue-43 18 1 practical practical ADJ issue-43 18 2 implications implication NOUN issue-43 18 3 / / SYM issue-43 18 4 value value NOUN issue-43 18 5 . . PUNCT issue-43 19 1 the the DET issue-43 19 2 practical practical ADJ issue-43 19 3 value value NOUN issue-43 19 4 of of ADP issue-43 19 5 the the DET issue-43 19 6 results result NOUN issue-43 19 7 are be AUX issue-43 19 8 expressed express VERB issue-43 19 9 in in ADP issue-43 19 10 using use VERB issue-43 19 11 the the DET issue-43 19 12 special special ADJ issue-43 19 13 methods method NOUN issue-43 19 14 in in ADP issue-43 19 15 practical practical ADJ issue-43 19 16 activity activity NOUN issue-43 19 17 of of ADP issue-43 19 18 the the DET issue-43 19 19 enterprise enterprise NOUN issue-43 19 20 on on ADP issue-43 19 21 the the DET issue-43 19 22 base base NOUN issue-43 19 23 of of ADP issue-43 19 24 making make VERB issue-43 19 25 the the DET issue-43 19 26 mechanism mechanism NOUN issue-43 19 27 of of ADP issue-43 19 28 the the DET issue-43 19 29 management management NOUN issue-43 19 30 of of ADP issue-43 19 31 tax tax NOUN issue-43 19 32 paying pay VERB issue-43 19 33 with with ADP issue-43 19 34 increase increase NOUN issue-43 19 35 the the DET issue-43 19 36 a a DET issue-43 19 37 efficiency efficiency NOUN issue-43 19 38 of of ADP issue-43 19 39 all all DET issue-43 19 40 the the DET issue-43 19 41 resources resource NOUN issue-43 19 42 of of ADP issue-43 19 43 the the DET issue-43 19 44 company company NOUN issue-43 19 45 . . PUNCT issue-43 20 1 key key ADJ issue-43 20 2 words word NOUN issue-43 20 3 : : PUNCT issue-43 20 4 tax tax NOUN issue-43 20 5 burden burden NOUN issue-43 20 6 , , PUNCT issue-43 20 7 taxation taxation NOUN issue-43 20 8 , , PUNCT issue-43 20 9 revenues revenue NOUN issue-43 20 10 , , PUNCT issue-43 20 11 state state NOUN issue-43 20 12 budget budget NOUN issue-43 20 13 , , PUNCT issue-43 20 14 gdp gdp PROPN issue-43 20 15 . . PROPN issue-43 20 16 jel jel PROPN issue-43 20 17 classification classification PROPN issue-43 20 18 : : PUNCT issue-43 20 19 e62 e62 NOUN issue-43 20 20 , , PUNCT issue-43 20 21 h21 h21 NOUN issue-43 20 22 , , PUNCT issue-43 20 23 h71 h71 PROPN issue-43 20 24 1 1 NUM issue-43 20 25 . . PUNCT issue-43 21 1 introduction introduction NOUN issue-43 21 2 one one NUM issue-43 21 3 of of ADP issue-43 21 4 the the DET issue-43 21 5 most most ADV issue-43 21 6 important important ADJ issue-43 21 7 components component NOUN issue-43 21 8 that that PRON issue-43 21 9 optimizes optimize VERB issue-43 21 10 the the DET issue-43 21 11 tax tax NOUN issue-43 21 12 system system NOUN issue-43 21 13 of of ADP issue-43 21 14 ukraine ukraine NOUN issue-43 21 15 is be AUX issue-43 21 16 a a DET issue-43 21 17 radical radical ADJ issue-43 21 18 increase increase NOUN issue-43 21 19 of of ADP issue-43 21 20 the the DET issue-43 21 21 positive positive ADJ issue-43 21 22 impact impact NOUN issue-43 21 23 on on ADP issue-43 21 24 full full ADJ issue-43 21 25 - - PUNCT issue-43 21 26 fledged fledged ADJ issue-43 21 27 market market NOUN issue-43 21 28 and and CCONJ issue-43 21 29 all all DET issue-43 21 30 market market NOUN issue-43 21 31 infrastructure infrastructure NOUN issue-43 21 32 . . PUNCT issue-43 22 1 also also ADV issue-43 22 2 it it PRON issue-43 22 3 influences influence VERB issue-43 22 4 on on ADP issue-43 22 5 a a DET issue-43 22 6 favorable favorable ADJ issue-43 22 7 investment investment NOUN issue-43 22 8 climate climate NOUN issue-43 22 9 in in ADP issue-43 22 10 the the DET issue-43 22 11 formal formal ADJ issue-43 22 12 economy economy NOUN issue-43 22 13 and and CCONJ issue-43 22 14 on on ADP issue-43 22 15 ensuring ensure VERB issue-43 22 16 the the DET issue-43 22 17 efficient efficient ADJ issue-43 22 18 and and CCONJ issue-43 22 19 safe safe ADJ issue-43 22 20 investment investment NOUN issue-43 22 21 , , PUNCT issue-43 22 22 creating create VERB issue-43 22 23 mechanisms mechanism NOUN issue-43 22 24 for for ADP issue-43 22 25 protection protection NOUN issue-43 22 26 impairment impairment NOUN issue-43 22 27 funds fund NOUN issue-43 22 28 and and CCONJ issue-43 22 29 competitive competitive ADJ issue-43 22 30 environment environment NOUN issue-43 22 31 as as ADP issue-43 22 32 the the DET issue-43 22 33 implementation implementation NOUN issue-43 22 34 mechanism mechanism NOUN issue-43 22 35 for for ADP issue-43 22 36 the the DET issue-43 22 37 most most ADV issue-43 22 38 effective effective ADJ issue-43 22 39 business business NOUN issue-43 22 40 decisions decision NOUN issue-43 22 41 . . PUNCT issue-43 23 1 the the DET issue-43 23 2 optimal optimal ADJ issue-43 23 3 level level NOUN issue-43 23 4 of of ADP issue-43 23 5 tax tax NOUN issue-43 23 6 burden burden NOUN issue-43 23 7 is be AUX issue-43 23 8 and and CCONJ issue-43 23 9 important important ADJ issue-43 23 10 relevant relevant ADJ issue-43 23 11 factor factor NOUN issue-43 23 12 for for ADP issue-43 23 13 the the DET issue-43 23 14 dynamics dynamic NOUN issue-43 23 15 of of ADP issue-43 23 16 business business NOUN issue-43 23 17 activity activity NOUN issue-43 23 18 and and CCONJ issue-43 23 19 for for ADP issue-43 23 20 the the DET issue-43 23 21 development development NOUN issue-43 23 22 of of ADP issue-43 23 23 production production NOUN issue-43 23 24 and and CCONJ issue-43 23 25 the the DET issue-43 23 26 economy economy NOUN issue-43 23 27 as as ADP issue-43 23 28 a a DET issue-43 23 29 whole whole NOUN issue-43 23 30 , , PUNCT issue-43 23 31 as as ADV issue-43 23 32 well well ADV issue-43 23 33 as as ADP issue-43 23 34 socio socio NOUN issue-43 23 35 -political -political ADJ issue-43 23 36 stability stability NOUN issue-43 23 37 . . PUNCT issue-43 24 1 2 2 X issue-43 24 2 . . X issue-43 24 3 review review NOUN issue-43 24 4 of of ADP issue-43 24 5 recent recent ADJ issue-43 24 6 sources source NOUN issue-43 24 7 of of ADP issue-43 24 8 research research NOUN issue-43 24 9 and and CCONJ issue-43 24 10 publications publication VERB issue-43 24 11 the the DET issue-43 24 12 theoretical theoretical ADJ issue-43 24 13 basis basis NOUN issue-43 24 14 and and CCONJ issue-43 24 15 practical practical ADJ issue-43 24 16 issues issue NOUN issue-43 24 17 of of ADP issue-43 24 18 taxation taxation NOUN issue-43 24 19 are be AUX issue-43 24 20 covered cover VERB issue-43 24 21 in in ADP issue-43 24 22 the the DET issue-43 24 23 works work NOUN issue-43 24 24 of of ADP issue-43 24 25 many many ADJ issue-43 24 26 local local ADJ issue-43 24 27 and and CCONJ issue-43 24 28 foreign foreign ADJ issue-43 24 29 authors author NOUN issue-43 24 30 . . PUNCT issue-43 25 1 the the DET issue-43 25 2 issue issue NOUN issue-43 25 3 of of ADP issue-43 25 4 tax tax NOUN issue-43 25 5 burden burden NOUN issue-43 25 6 , , PUNCT issue-43 25 7 its its PRON issue-43 25 8 impact impact NOUN issue-43 25 9 on on ADP issue-43 25 10 economic economic ADJ issue-43 25 11 activity activity NOUN issue-43 25 12 and and CCONJ issue-43 25 13 income income NOUN issue-43 25 14 taxpayers taxpayer NOUN issue-43 25 15 , , PUNCT issue-43 25 16 causes cause NOUN issue-43 25 17 and and CCONJ issue-43 25 18 consequences consequence NOUN issue-43 25 19 of of ADP issue-43 25 20 its its PRON issue-43 25 21 uneven uneven ADJ issue-43 25 22 distribution distribution NOUN issue-43 25 23 between between ADP issue-43 25 24 economic economic ADJ issue-43 25 25 trends trend NOUN issue-43 25 26 and and CCONJ issue-43 25 27 ways way NOUN issue-43 25 28 to to PART issue-43 25 29 change change VERB issue-43 25 30 are be AUX issue-43 25 31 discussed discuss VERB issue-43 25 32 in in ADP issue-43 25 33 the the DET issue-43 25 34 works work NOUN issue-43 25 35 of of ADP issue-43 25 36 local local ADJ issue-43 25 37 economists economist NOUN issue-43 25 38 а а PROPN issue-43 25 39 . . PUNCT issue-43 26 1 sokolovska sokolovska PROPN issue-43 26 2 , , PUNCT issue-43 26 3 т т PROPN issue-43 26 4 . . PUNCT issue-43 26 5 kalinesk kalinesk PROPN issue-43 26 6 , , PUNCT issue-43 26 7 l.shabysta l.shabysta PROPN issue-43 26 8 , , PUNCT issue-43 26 9 v. v. ADP issue-43 26 10 vyshnevskyy vyshnevskyy PROPN issue-43 26 11 , , PUNCT issue-43 26 12 z. z. PROPN issue-43 26 13     SPACE issue-43 27 1 varnaliy varnaliy ADV issue-43 27 2 , , PUNCT issue-43 27 3 v. v. ADP issue-43 27 4 savchenko savchenko PROPN issue-43 27 5 , , PUNCT issue-43 27 6 о о PROPN issue-43 27 7 . . PUNCT issue-43 27 8 malyshkina malyshkina PROPN issue-43 27 9 . . PUNCT issue-43 28 1 the the DET issue-43 28 2 authors author NOUN issue-43 28 3 of of ADP issue-43 28 4 recent recent ADJ issue-43 28 5 publications publication NOUN issue-43 28 6 that that PRON issue-43 28 7 have have AUX issue-43 28 8 examined examine VERB issue-43 28 9 the the DET issue-43 28 10 issue issue NOUN issue-43 28 11 of of ADP issue-43 28 12 taxes taxis NOUN issue-43 28 13 and and CCONJ issue-43 28 14 tax tax NOUN issue-43 28 15 burden burden NOUN issue-43 28 16 in in ADP issue-43 28 17 ukraine ukraine PROPN issue-43 28 18 are be AUX issue-43 28 19 і і PROPN issue-43 28 20 . . PROPN issue-43 28 21 bilous bilous PROPN issue-43 28 22 , , PUNCT issue-43 28 23 g. g. PROPN issue-43 28 24 datsenko datsenko PROPN issue-43 28 25 , , PUNCT issue-43 28 26 n. n. PROPN issue-43 28 27 korkun korkun PROPN issue-43 28 28 , , PUNCT issue-43 28 29 о о PROPN issue-43 28 30 . . PUNCT issue-43 29 1 korotevych korotevych PROPN issue-43 29 2 , , PUNCT issue-43 29 3 n. n. PROPN issue-43 29 4 lohanova lohanova PROPN issue-43 29 5 , , PUNCT issue-43 29 6 yu yu PROPN issue-43 29 7 . . PROPN issue-43 29 8     SPACE issue-43 29 9 panura panura NOUN issue-43 29 10 , , PUNCT issue-43 29 11 м м X issue-43 29 12 . . PUNCT issue-43 29 13 stepura stepura PROPN issue-43 29 14 , , PUNCT issue-43 29 15 о о PROPN issue-43 29 16 . . PUNCT issue-43 29 17 tymchenko tymchenko PROPN issue-43 29 18 . . PUNCT issue-43 30 1 during during ADP issue-43 30 2 the the DET issue-43 30 3 existence existence NOUN issue-43 30 4 of of ADP issue-43 30 5 the the DET issue-43 30 6 tax tax NOUN issue-43 30 7 system system NOUN issue-43 30 8 many many ADJ issue-43 30 9 foreign foreign ADJ issue-43 30 10 and and CCONJ issue-43 30 11 domestic domestic ADJ issue-43 30 12 methods method NOUN issue-43 30 13 to to PART issue-43 30 14 determine determine VERB issue-43 30 15 the the DET issue-43 30 16 tax tax NOUN issue-43 30 17 burden burden NOUN issue-43 30 18 developed develop VERB issue-43 30 19 , , PUNCT issue-43 30 20 but but CCONJ issue-43 30 21 in in ADP issue-43 30 22 spite spite NOUN issue-43 30 23 of of ADP issue-43 30 24 that that DET issue-43 30 25 common common ADJ issue-43 30 26 approaches approach NOUN issue-43 30 27 still still ADV issue-43 30 28 exist exist VERB issue-43 30 29 . . PUNCT issue-43 31 1 the the DET issue-43 31 2 majority majority NOUN issue-43 31 3 of of ADP issue-43 31 4 scientists scientist NOUN issue-43 31 5 consider consider VERB issue-43 31 6 the the DET issue-43 31 7 tax tax NOUN issue-43 31 8 burden burden NOUN issue-43 31 9 on on ADP issue-43 31 10 the the DET issue-43 31 11 state state NOUN issue-43 31 12 level level NOUN issue-43 31 13 , , PUNCT issue-43 31 14 but but CCONJ issue-43 31 15 some some PRON issue-43 31 16 of of ADP issue-43 31 17 them they PRON issue-43 31 18 consider consider VERB issue-43 31 19 it it PRON issue-43 31 20 at at ADP issue-43 31 21 the the DET issue-43 31 22 level level NOUN issue-43 31 23 of of ADP issue-43 31 24 the the DET issue-43 31 25 enterprise enterprise NOUN issue-43 31 26 . . PUNCT issue-43 32 1 however however ADV issue-43 32 2 , , PUNCT issue-43 32 3 taking take VERB issue-43 32 4 into into ADP issue-43 32 5 account account NOUN issue-43 32 6 specific specific ADJ issue-43 32 7 national national ADJ issue-43 32 8 tax tax NOUN issue-43 32 9 system system NOUN issue-43 32 10 , , PUNCT issue-43 32 11 studies study NOUN issue-43 32 12 need need VERB issue-43 32 13 to to PART issue-43 32 14 be be AUX issue-43 32 15 updated update VERB issue-43 32 16 and and CCONJ issue-43 32 17 systematization systematization NOUN issue-43 32 18 of of ADP issue-43 32 19 theoretical theoretical ADJ issue-43 32 20 and and CCONJ issue-43 32 21 practical practical ADJ issue-43 32 22 attempts attempt NOUN issue-43 32 23 to to PART issue-43 32 24 assess assess VERB issue-43 32 25 the the DET issue-43 32 26 level level NOUN issue-43 32 27 of of ADP issue-43 32 28 tax tax NOUN issue-43 32 29 burden burden NOUN issue-43 32 30 on on ADP issue-43 32 31 businesses business NOUN issue-43 32 32 . . PUNCT issue-43 33 1 the the DET issue-43 33 2 aim aim NOUN issue-43 33 3 of of ADP issue-43 33 4 the the DET issue-43 33 5 article article NOUN issue-43 33 6 is be AUX issue-43 33 7 to to ADP issue-43 33 8 corresponding correspond VERB issue-43 33 9 author author NOUN issue-43 33 10 : : PUNCT issue-43 33 11 1 1 NUM issue-43 33 12 departament departament NOUN issue-43 33 13 of of ADP issue-43 33 14 international international ADJ issue-43 33 15 economy economy NOUN issue-43 33 16 , , PUNCT issue-43 33 17 vinnytsya vinnytsya ADJ issue-43 33 18 state state PROPN issue-43 33 19 agrarian agrarian ADJ issue-43 33 20 university university NOUN issue-43 33 21 . . PUNCT issue-43 34 1 e e X issue-43 34 2 - - NOUN issue-43 34 3 mail mail NOUN issue-43 34 4 : : PUNCT issue-43 34 5 epidersia@ukr.net epidersia@ukr.net PROPN issue-43 34 6 baltic baltic PROPN issue-43 34 7 journal journal PROPN issue-43 34 8 of of ADP issue-43 34 9 economic economic ADJ issue-43 34 10 studies study NOUN issue-43 34 11 90 90 NUM issue-43 34 12 vol vol NOUN issue-43 34 13 . . PROPN issue-43 35 1 1 1 NUM issue-43 35 2 , , PUNCT issue-43 35 3 no no INTJ issue-43 35 4 . . NOUN issue-43 35 5 2 2 NUM issue-43 35 6 , , PUNCT issue-43 35 7 2015 2015 NUM issue-43 35 8 improve improve VERB issue-43 35 9 the the DET issue-43 35 10 methods method NOUN issue-43 35 11 of of ADP issue-43 35 12 analysis analysis NOUN issue-43 35 13 of of ADP issue-43 35 14 tax tax NOUN issue-43 35 15 burden burden NOUN issue-43 35 16 business business NOUN issue-43 35 17 enterprises enterprise NOUN issue-43 35 18 , , PUNCT issue-43 35 19 to to PART issue-43 35 20 identify identify VERB issue-43 35 21 possible possible ADJ issue-43 35 22 indicators indicator NOUN issue-43 35 23 for for ADP issue-43 35 24 its its PRON issue-43 35 25 evaluation evaluation NOUN issue-43 35 26 at at ADP issue-43 35 27 the the DET issue-43 35 28 macro macro ADJ issue-43 35 29 level level NOUN issue-43 35 30 and and CCONJ issue-43 35 31 its its PRON issue-43 35 32 impact impact NOUN issue-43 35 33 on on ADP issue-43 35 34 the the DET issue-43 35 35 revitalization revitalization NOUN issue-43 35 36 of of ADP issue-43 35 37 the the DET issue-43 35 38 national national ADJ issue-43 35 39 economy economy NOUN issue-43 35 40 . . PUNCT issue-43 36 1 3 3 X issue-43 36 2 . . X issue-43 36 3 the the DET issue-43 36 4 state state NOUN issue-43 36 5 budget budget NOUN issue-43 36 6 revenues revenue NOUN issue-43 36 7 during during ADP issue-43 36 8 the the DET issue-43 36 9 last last ADJ issue-43 36 10 years year NOUN issue-43 36 11 fiscal fiscal ADJ issue-43 36 12 policy policy NOUN issue-43 36 13 was be AUX issue-43 36 14 conducted conduct VERB issue-43 36 15 by by ADP issue-43 36 16 the the DET issue-43 36 17 government government NOUN issue-43 36 18 of of ADP issue-43 36 19 ukraine ukraine NOUN issue-43 36 20 against against ADP issue-43 36 21 the the DET issue-43 36 22 background background NOUN issue-43 36 23 of of ADP issue-43 36 24 an an DET issue-43 36 25 unstable unstable ADJ issue-43 36 26 global global ADJ issue-43 36 27 economy economy NOUN issue-43 36 28 and and CCONJ issue-43 36 29 volatility volatility NOUN issue-43 36 30 in in ADP issue-43 36 31 international international ADJ issue-43 36 32 financial financial ADJ issue-43 36 33 markets market NOUN issue-43 36 34 . . PUNCT issue-43 37 1 filling fill VERB issue-43 37 2 the the DET issue-43 37 3 budget budget NOUN issue-43 37 4 revenues revenue NOUN issue-43 37 5 occurred occur VERB issue-43 37 6 in in ADP issue-43 37 7 a a DET issue-43 37 8 reformed reform VERB issue-43 37 9 tax tax NOUN issue-43 37 10 law law NOUN issue-43 37 11 , , PUNCT issue-43 37 12 in in ADP issue-43 37 13 accordance accordance NOUN issue-43 37 14 with with ADP issue-43 37 15 the the DET issue-43 37 16 tax tax NOUN issue-43 37 17 code code NOUN issue-43 37 18 of of ADP issue-43 37 19 ukraine ukraine PROPN issue-43 37 20 . . PUNCT issue-43 38 1 among among ADP issue-43 38 2 the the DET issue-43 38 3 features feature NOUN issue-43 38 4 of of ADP issue-43 38 5 filling fill VERB issue-43 38 6 the the DET issue-43 38 7 revenue revenue NOUN issue-43 38 8 part part NOUN issue-43 38 9 of of ADP issue-43 38 10 the the DET issue-43 38 11 budget budget NOUN issue-43 38 12 in in ADP issue-43 38 13 2014 2014 NUM issue-43 38 14 - - SYM issue-43 38 15 2015 2015 NUM issue-43 38 16 are be AUX issue-43 38 17 the the DET issue-43 38 18 following follow VERB issue-43 38 19 : : PUNCT issue-43 38 20 reduction reduction NOUN issue-43 38 21 in in ADP issue-43 38 22 tax tax NOUN issue-43 38 23 rate rate NOUN issue-43 38 24 ; ; PUNCT issue-43 38 25 increase increase VERB issue-43 38 26 the the DET issue-43 38 27 excised excised ADJ issue-43 38 28 tax tax NOUN issue-43 38 29 on on ADP issue-43 38 30 alcohol alcohol NOUN issue-43 38 31 , , PUNCT issue-43 38 32 alcoholic alcoholic ADJ issue-43 38 33 beverages beverage NOUN issue-43 38 34 , , PUNCT issue-43 38 35 tobacco tobacco NOUN issue-43 38 36 , , PUNCT issue-43 38 37 petrol petrol NOUN issue-43 38 38 and and CCONJ issue-43 38 39 diesel diesel NOUN issue-43 38 40 ; ; PUNCT issue-43 38 41 change change VERB issue-43 38 42 directions direction NOUN issue-43 38 43 of of ADP issue-43 38 44 paying pay VERB issue-43 38 45 the the DET issue-43 38 46 value value NOUN issue-43 38 47 added add VERB issue-43 38 48 tax tax NOUN issue-43 38 49 , , PUNCT issue-43 38 50 including include VERB issue-43 38 51 processors processor NOUN issue-43 38 52 , , PUNCT issue-43 38 53 who who PRON issue-43 38 54 carried carry VERB issue-43 38 55 out out ADP issue-43 38 56 the the DET issue-43 38 57 supply supply NOUN issue-43 38 58 of of ADP issue-43 38 59 milk milk NOUN issue-43 38 60 , , PUNCT issue-43 38 61 raw raw ADJ issue-43 38 62 milk milk NOUN issue-43 38 63 , , PUNCT issue-43 38 64 dairy dairy NOUN issue-43 38 65 products product NOUN issue-43 38 66 , , PUNCT issue-43 38 67 meat meat NOUN issue-43 38 68 , , PUNCT issue-43 38 69 meat meat NOUN issue-43 38 70 products product NOUN issue-43 38 71 and and CCONJ issue-43 38 72 other other ADJ issue-43 38 73 products product NOUN issue-43 38 74 processing processing NOUN issue-43 38 75 animals animal NOUN issue-43 38 76 , , PUNCT issue-43 38 77 30 30 NUM issue-43 38 78 percent percent NOUN issue-43 38 79 of of ADP issue-43 38 80 the the DET issue-43 38 81 positive positive ADJ issue-43 38 82 difference difference NOUN issue-43 38 83 between between ADP issue-43 38 84 the the DET issue-43 38 85 amount amount NOUN issue-43 38 86 of of ADP issue-43 38 87 tax tax NOUN issue-43 38 88 liability liability NOUN issue-43 38 89 and and CCONJ issue-43 38 90 the the DET issue-43 38 91 amount amount NOUN issue-43 38 92 of of ADP issue-43 38 93 tax tax NOUN issue-43 38 94 loan loan NOUN issue-43 38 95 paid pay VERB issue-43 38 96 into into ADP issue-43 38 97 a a DET issue-43 38 98 special special ADJ issue-43 38 99 fund fund NOUN issue-43 38 100 of of ADP issue-43 38 101 the the DET issue-43 38 102 state state NOUN issue-43 38 103 budget budget NOUN issue-43 38 104 of of ADP issue-43 38 105 ukraine ukraine NOUN issue-43 38 106 and and CCONJ issue-43 38 107 70 70 NUM issue-43 38 108 percent percent NOUN issue-43 38 109 the the DET issue-43 38 110 special special ADJ issue-43 38 111 accounts account NOUN issue-43 38 112 opened open VERB issue-43 38 113 by by ADP issue-43 38 114 them they PRON issue-43 38 115 in in ADP issue-43 38 116 the the DET issue-43 38 117 state state NOUN issue-43 38 118 treasury treasury NOUN issue-43 38 119 , , PUNCT issue-43 38 120 which which PRON issue-43 38 121 helped help VERB issue-43 38 122 protect protect VERB issue-43 38 123 farmers farmer NOUN issue-43 38 124 – – PUNCT issue-43 38 125 milk milk NOUN issue-43 38 126 producers producer NOUN issue-43 38 127 with with ADP issue-43 38 128 providing provide VERB issue-43 38 129 real real ADJ issue-43 38 130 receiving receiving NOUN issue-43 38 131 compensation compensation NOUN issue-43 38 132 for for ADP issue-43 38 133 donated donate VERB issue-43 38 134 raw raw ADJ issue-43 38 135 materials material NOUN issue-43 38 136 ; ; PUNCT issue-43 38 137 provide provide VERB issue-43 38 138 support support NOUN issue-43 38 139 for for ADP issue-43 38 140 farmers farmer NOUN issue-43 38 141 favorable favorable ADJ issue-43 38 142 purchasing purchasing NOUN issue-43 38 143 prices price NOUN issue-43 38 144 for for ADP issue-43 38 145 milk milk NOUN issue-43 38 146 ; ; PUNCT issue-43 38 147 encourage encourage VERB issue-43 38 148 the the DET issue-43 38 149 development development NOUN issue-43 38 150 of of ADP issue-43 38 151 dairy dairy NOUN issue-43 38 152 farming farming NOUN issue-43 38 153 in in ADP issue-43 38 154 ukraine ukraine NOUN issue-43 38 155 ; ; PUNCT issue-43 38 156 prevent prevent VERB issue-43 38 157 a a DET issue-43 38 158 rapid rapid ADJ issue-43 38 159 rise rise NOUN issue-43 38 160 in in ADP issue-43 38 161 prices price NOUN issue-43 38 162 for for ADP issue-43 38 163 dairy dairy NOUN issue-43 38 164 products product NOUN issue-43 38 165 for for ADP issue-43 38 166 consumers consumer NOUN issue-43 38 167 of of ADP issue-43 38 168 the the DET issue-43 38 169 country country NOUN issue-43 38 170 ; ; PUNCT issue-43 38 171 cancellation cancellation NOUN issue-43 38 172 from from ADP issue-43 38 173 july july PROPN issue-43 38 174 1 1 NUM issue-43 38 175 , , PUNCT issue-43 38 176 2012 2012 NUM issue-43 38 177 the the DET issue-43 38 178 zero zero NUM issue-43 38 179 rate rate NOUN issue-43 38 180 of of ADP issue-43 38 181 tax tax NOUN issue-43 38 182 to to ADP issue-43 38 183 vat vat NOUN issue-43 38 184 transactions transaction NOUN issue-43 38 185 for for ADP issue-43 38 186 the the DET issue-43 38 187 supply supply NOUN issue-43 38 188 of of ADP issue-43 38 189 natural natural ADJ issue-43 38 190 gas gas NOUN issue-43 38 191 imported import VERB issue-43 38 192 into into ADP issue-43 38 193 the the DET issue-43 38 194 customs custom NOUN issue-43 38 195 territory territory NOUN issue-43 38 196 ukrayinynak ukrayinynak NOUN issue-43 38 197 " " PUNCT issue-43 38 198 naftogaz naftogaz PROPN issue-43 38 199 ukraine ukraine NOUN issue-43 38 200 " " PUNCT issue-43 38 201 ; ; PUNCT issue-43 38 202 introduce introduce VERB issue-43 38 203 a a DET issue-43 38 204 special special ADJ issue-43 38 205 procedure procedure NOUN issue-43 38 206 for for ADP issue-43 38 207 consideration consideration NOUN issue-43 38 208 of of ADP issue-43 38 209 the the DET issue-43 38 210 negative negative ADJ issue-43 38 211 value value NOUN issue-43 38 212 of of ADP issue-43 38 213 the the DET issue-43 38 214 object object NOUN issue-43 38 215 of of ADP issue-43 38 216 taxation taxation NOUN issue-43 38 217 on on ADP issue-43 38 218 income income NOUN issue-43 38 219 tax tax NOUN issue-43 38 220 results result NOUN issue-43 38 221 in in ADP issue-43 38 222 the the DET issue-43 38 223 next next ADJ issue-43 38 224 tax tax NOUN issue-43 38 225 periods period NOUN issue-43 38 226 ; ; PUNCT issue-43 38 227 enrollment enrollment NOUN issue-43 38 228 fees fee NOUN issue-43 38 229 for for ADP issue-43 38 230 the the DET issue-43 38 231 provision provision NOUN issue-43 38 232 of of ADP issue-43 38 233 some some DET issue-43 38 234 administrative administrative ADJ issue-43 38 235 services service NOUN issue-43 38 236 to to ADP issue-43 38 237 the the DET issue-43 38 238 general general ADJ issue-43 38 239 fund fund NOUN issue-43 38 240 of of ADP issue-43 38 241 the the DET issue-43 38 242 state state NOUN issue-43 38 243 budget budget NOUN issue-43 38 244 ; ; PUNCT issue-43 38 245 introduction introduction NOUN issue-43 38 246 of of ADP issue-43 38 247 charging charge VERB issue-43 38 248 court court NOUN issue-43 38 249 fees fee NOUN issue-43 38 250 , , PUNCT issue-43 38 251 which which PRON issue-43 38 252 was be AUX issue-43 38 253 introduced introduce VERB issue-43 38 254 from from ADP issue-43 38 255 01.11.2011 01.11.2011 NUM issue-43 38 256 by by ADP issue-43 38 257 the the DET issue-43 38 258 law law NOUN issue-43 38 259 of of ADP issue-43 38 260 ukraine ukraine NOUN issue-43 38 261 of of ADP issue-43 38 262 08.07.2011 08.07.2011 NUM issue-43 38 263 № № SYM issue-43 38 264 3674 3674 NUM issue-43 38 265 - - PUNCT issue-43 38 266 vi vi NOUN issue-43 38 267 “ " PUNCT issue-43 38 268 about about ADP issue-43 38 269 court court NOUN issue-43 38 270 fee fee NOUN issue-43 38 271 ” " PUNCT issue-43 38 272 instead instead ADV issue-43 38 273 of of ADP issue-43 38 274 revenue revenue NOUN issue-43 38 275 to to PART issue-43 38 276 pay pay VERB issue-43 38 277 costs cost NOUN issue-43 38 278 for for ADP issue-43 38 279 technical technical ADJ issue-43 38 280 support support NOUN issue-43 38 281 proceedings proceeding NOUN issue-43 38 282 in in ADP issue-43 38 283 the the DET issue-43 38 284 courts court NOUN issue-43 38 285 . . PUNCT issue-43 39 1 the the DET issue-43 39 2 adoption adoption NOUN issue-43 39 3 and and CCONJ issue-43 39 4 implementation implementation NOUN issue-43 39 5 of of ADP issue-43 39 6 the the DET issue-43 39 7 new new ADJ issue-43 39 8 customs customs PROPN issue-43 39 9 code code NOUN issue-43 39 10 of of ADP issue-43 39 11 ukraine ukraine NOUN issue-43 39 12 in in ADP issue-43 39 13 2012 2012 NUM issue-43 39 14 provided provide VERB issue-43 39 15 growth growth NOUN issue-43 39 16 of of ADP issue-43 39 17 state state NOUN issue-43 39 18 budget budget NOUN issue-43 39 19 revenues revenue NOUN issue-43 39 20 without without ADP issue-43 39 21 hindering hinder VERB issue-43 39 22 legitimate legitimate ADJ issue-43 39 23 import import NOUN issue-43 39 24 - - PUNCT issue-43 39 25 export export NOUN issue-43 39 26 operations operation NOUN issue-43 39 27 . . PUNCT issue-43 40 1 new new ADJ issue-43 40 2 customs customs PROPN issue-43 40 3 code code NOUN issue-43 40 4 of of ADP issue-43 40 5 ukraine ukraine PROPN issue-43 40 6 meets meet VERB issue-43 40 7 the the DET issue-43 40 8 international international ADJ issue-43 40 9 convention convention NOUN issue-43 40 10 on on ADP issue-43 40 11 the the DET issue-43 40 12 simplification simplification NOUN issue-43 40 13 and and CCONJ issue-43 40 14 harmonization harmonization NOUN issue-43 40 15 of of ADP issue-43 40 16 customs custom NOUN issue-43 40 17 procedures procedure NOUN issue-43 40 18 . . PUNCT issue-43 41 1 in in ADP issue-43 41 2 order order NOUN issue-43 41 3 to to PART issue-43 41 4 stimulate stimulate VERB issue-43 41 5 the the DET issue-43 41 6 development development NOUN issue-43 41 7 of of ADP issue-43 41 8 small small ADJ issue-43 41 9 and and CCONJ issue-43 41 10 medium medium ADJ issue-43 41 11 business business NOUN issue-43 41 12 in in ADP issue-43 41 13 ukraine ukraine NOUN issue-43 41 14 as as ADP issue-43 41 15 an an DET issue-43 41 16 important important ADJ issue-43 41 17 factor factor NOUN issue-43 41 18 of of ADP issue-43 41 19 social social ADJ issue-43 41 20 and and CCONJ issue-43 41 21 economic economic ADJ issue-43 41 22 stability stability NOUN issue-43 41 23 of of ADP issue-43 41 24 the the DET issue-43 41 25 state state NOUN issue-43 41 26 in in ADP issue-43 41 27 the the DET issue-43 41 28 period period NOUN issue-43 41 29 of of ADP issue-43 41 30 financial financial ADJ issue-43 41 31 and and CCONJ issue-43 41 32 economic economic ADJ issue-43 41 33 crisis crisis NOUN issue-43 41 34 and and CCONJ issue-43 41 35 to to PART issue-43 41 36 implement implement VERB issue-43 41 37 the the DET issue-43 41 38 program program NOUN issue-43 41 39 of of ADP issue-43 41 40 economic economic ADJ issue-43 41 41 reforms reform NOUN issue-43 41 42 of of ADP issue-43 41 43 the the DET issue-43 41 44 president president NOUN issue-43 41 45 of of ADP issue-43 41 46 ukraine ukraine NOUN issue-43 41 47 for for ADP issue-43 41 48 2010 2010 NUM issue-43 41 49 - - SYM issue-43 41 50 2014 2014 NUM issue-43 41 51 " " PUNCT issue-43 41 52 prosperous prosperous ADJ issue-43 41 53 society society NOUN issue-43 41 54 , , PUNCT issue-43 41 55 competitive competitive ADJ issue-43 41 56 economy economy NOUN issue-43 41 57 , , PUNCT issue-43 41 58 effective effective ADJ issue-43 41 59 state state NOUN issue-43 41 60 " " PUNCT issue-43 41 61 law law NOUN issue-43 41 62 of of ADP issue-43 41 63 ukraine ukraine NOUN issue-43 41 64 from from ADP issue-43 41 65 04.11.2011 04.11.2011 PRON issue-43 41 66 № № NUM issue-43 41 67 4014iv 4014iv NOUN issue-43 41 68 « « PUNCT issue-43 41 69 about about ADP issue-43 41 70 amendments amendment NOUN issue-43 41 71 to to ADP issue-43 41 72 the the DET issue-43 41 73 tax tax NOUN issue-43 41 74 code code NOUN issue-43 41 75 of of ADP issue-43 41 76 ukraine ukraine NOUN issue-43 41 77 and and CCONJ issue-43 41 78 some some DET issue-43 41 79 other other ADJ issue-43 41 80 legislative legislative ADJ issue-43 41 81 acts act NOUN issue-43 41 82 of of ADP issue-43 41 83 ukraine ukraine NOUN issue-43 41 84 on on ADP issue-43 41 85 the the DET issue-43 41 86 simplified simplified ADJ issue-43 41 87 system system NOUN issue-43 41 88 of of ADP issue-43 41 89 taxation taxation NOUN issue-43 41 90 , , PUNCT issue-43 41 91 accounting accounting NOUN issue-43 41 92 and and CCONJ issue-43 41 93 reporting reporting NOUN issue-43 41 94 " " PUNCT issue-43 41 95 and and CCONJ issue-43 41 96 from from ADP issue-43 41 97 22.03.2012 22.03.2012 NUM issue-43 41 98 № № ADJ issue-43 41 99 4618 4618 NUM issue-43 41 100 - - SYM issue-43 41 101 vi vi NOUN issue-43 41 102 « « PUNCT issue-43 41 103 about about ADP issue-43 41 104 the the DET issue-43 41 105 development development NOUN issue-43 41 106 and and CCONJ issue-43 41 107 state state NOUN issue-43 41 108 support support NOUN issue-43 41 109 of of ADP issue-43 41 110 small small ADJ issue-43 41 111 and and CCONJ issue-43 41 112 medium medium ADJ issue-43 41 113 enterprises enterprise NOUN issue-43 41 114 in in ADP issue-43 41 115 ukraine ukraine NOUN issue-43 41 116 " " PUNCT issue-43 41 117 were be AUX issue-43 41 118 established establish VERB issue-43 41 119 . . PUNCT issue-43 42 1 these these DET issue-43 42 2 laws law NOUN issue-43 42 3 improved improve VERB issue-43 42 4 and and CCONJ issue-43 42 5 simplified simplified ADJ issue-43 42 6 tax tax NOUN issue-43 42 7 system system NOUN issue-43 42 8 with with ADP issue-43 42 9 changes change NOUN issue-43 42 10 in in ADP issue-43 42 11 tax tax NOUN issue-43 42 12 legislation legislation NOUN issue-43 42 13 and and CCONJ issue-43 42 14 the the DET issue-43 42 15 business business NOUN issue-43 42 16 environment environment NOUN issue-43 42 17 , , PUNCT issue-43 42 18 ensure ensure VERB issue-43 42 19 its its PRON issue-43 42 20 conformity conformity NOUN issue-43 42 21 with with ADP issue-43 42 22 modern modern ADJ issue-43 42 23 trends trend NOUN issue-43 42 24 of of ADP issue-43 42 25 tax tax NOUN issue-43 42 26 policy policy NOUN issue-43 42 27 , , PUNCT issue-43 42 28 prevent prevent VERB issue-43 42 29 tax tax NOUN issue-43 42 30 evasion evasion NOUN issue-43 42 31 , , PUNCT issue-43 42 32 in in ADP issue-43 42 33 particular particular ADJ issue-43 42 34 , , PUNCT issue-43 42 35 provided provide VERB issue-43 42 36 favorable favorable ADJ issue-43 42 37 conditions condition NOUN issue-43 42 38 for for ADP issue-43 42 39 development development NOUN issue-43 42 40 of of ADP issue-43 42 41 small small ADJ issue-43 42 42 and and CCONJ issue-43 42 43 medium medium ADJ issue-43 42 44 enterprises enterprise NOUN issue-43 42 45 ; ; PUNCT issue-43 42 46 ensured ensure VERB issue-43 42 47 the the DET issue-43 42 48 competitiveness competitiveness NOUN issue-43 42 49 of of ADP issue-43 42 50 small small ADJ issue-43 42 51 and and CCONJ issue-43 42 52 medium medium ADJ issue-43 42 53 enterprises enterprise NOUN issue-43 42 54 ; ; PUNCT issue-43 42 55 the the DET issue-43 42 56 conditions condition NOUN issue-43 42 57 to to PART issue-43 42 58 stimulate stimulate VERB issue-43 42 59 investment investment NOUN issue-43 42 60 and and CCONJ issue-43 42 61 innovation innovation NOUN issue-43 42 62 activity activity NOUN issue-43 42 63 and and CCONJ issue-43 42 64 employment employment NOUN issue-43 42 65 growth growth NOUN issue-43 42 66 through through ADP issue-43 42 67 the the DET issue-43 42 68 development development NOUN issue-43 42 69 of of ADP issue-43 42 70 entrepreneurial entrepreneurial ADJ issue-43 42 71 initiative initiative NOUN issue-43 42 72 of of ADP issue-43 42 73 citizens citizen NOUN issue-43 42 74 . . PUNCT issue-43 43 1 4 4 X issue-43 43 2 . . X issue-43 43 3 the the DET issue-43 43 4 influence influence NOUN issue-43 43 5 of of ADP issue-43 43 6 the the DET issue-43 43 7 tax tax NOUN issue-43 43 8 burden burden NOUN issue-43 43 9 on on ADP issue-43 43 10 the the DET issue-43 43 11 economy economy NOUN issue-43 43 12 of of ADP issue-43 43 13 the the DET issue-43 43 14 country country NOUN issue-43 43 15 research research NOUN issue-43 43 16 tax tax NOUN issue-43 43 17 burden burden NOUN issue-43 43 18 on on ADP issue-43 43 19 the the DET issue-43 43 20 economy economy NOUN issue-43 43 21 is be AUX issue-43 43 22 important important ADJ issue-43 43 23 , , PUNCT issue-43 43 24 because because SCONJ issue-43 43 25 of of ADP issue-43 43 26 the the DET issue-43 43 27 number number NOUN issue-43 43 28 of of ADP issue-43 43 29 taxes taxis NOUN issue-43 43 30 , , PUNCT issue-43 43 31 their their PRON issue-43 43 32 types type NOUN issue-43 43 33 and and CCONJ issue-43 43 34 rates rate NOUN issue-43 43 35 , , PUNCT issue-43 43 36 differentiation differentiation NOUN issue-43 43 37 , , PUNCT issue-43 43 38 availability availability NOUN issue-43 43 39 and and CCONJ issue-43 43 40 validity validity NOUN issue-43 43 41 of of ADP issue-43 43 42 tax tax NOUN issue-43 43 43 benefits benefit NOUN issue-43 43 44 , , PUNCT issue-43 43 45 which which PRON issue-43 43 46 depends depend VERB issue-43 43 47 largely largely ADV issue-43 43 48 on on ADP issue-43 43 49 their their PRON issue-43 43 50 possible possible ADJ issue-43 43 51 impact impact NOUN issue-43 43 52 on on ADP issue-43 43 53 stimulation stimulation NOUN issue-43 43 54 economic economic ADJ issue-43 43 55 actors actor NOUN issue-43 43 56 , , PUNCT issue-43 43 57 their their PRON issue-43 43 58 capacity capacity NOUN issue-43 43 59 for for ADP issue-43 43 60 accumulation accumulation NOUN issue-43 43 61 and and CCONJ issue-43 43 62 investment investment NOUN issue-43 43 63 , , PUNCT issue-43 43 64 determines determine VERB issue-43 43 65 the the DET issue-43 43 66 extent extent NOUN issue-43 43 67 of of ADP issue-43 43 68 structural structural ADJ issue-43 43 69 change change NOUN issue-43 43 70 in in ADP issue-43 43 71 the the DET issue-43 43 72 economy economy NOUN issue-43 43 73 and and CCONJ issue-43 43 74 increase increase VERB issue-43 43 75 its its PRON issue-43 43 76 effectiveness effectiveness NOUN issue-43 43 77 ( ( PUNCT issue-43 43 78 melnyk melnyk ADJ issue-43 43 79 , , PUNCT issue-43 43 80 2005 2005 NUM issue-43 43 81 ) ) PUNCT issue-43 43 82 . . PUNCT issue-43 44 1 the the DET issue-43 44 2 tax tax NOUN issue-43 44 3 burden burden NOUN issue-43 44 4 as as ADP issue-43 44 5 a a DET issue-43 44 6 fiscal fiscal ADJ issue-43 44 7 indicator indicator NOUN issue-43 44 8 shows show VERB issue-43 44 9 the the DET issue-43 44 10 degree degree NOUN issue-43 44 11 of of ADP issue-43 44 12 centralization centralization NOUN issue-43 44 13 and and CCONJ issue-43 44 14 socialization socialization NOUN issue-43 44 15 of of ADP issue-43 44 16 gdp gdp NOUN issue-43 44 17 created create VERB issue-43 44 18 in in ADP issue-43 44 19 the the DET issue-43 44 20 budgetary budgetary ADJ issue-43 44 21 system system NOUN issue-43 44 22 of of ADP issue-43 44 23 the the DET issue-43 44 24 country country NOUN issue-43 44 25 and and CCONJ issue-43 44 26 socialized socialize VERB issue-43 44 27 redistribution redistribution NOUN issue-43 44 28 of of ADP issue-43 44 29 gdp gdp NOUN issue-43 44 30 through through ADP issue-43 44 31 the the DET issue-43 44 32 system system NOUN issue-43 44 33 with with ADP issue-43 44 34 providing provide VERB issue-43 44 35 economic economic ADJ issue-43 44 36 agents agent NOUN issue-43 44 37 of of ADP issue-43 44 38 social social ADJ issue-43 44 39 benefits benefit NOUN issue-43 44 40 , , PUNCT issue-43 44 41 direct direct ADJ issue-43 44 42 and and CCONJ issue-43 44 43 indirect indirect ADJ issue-43 44 44 financial financial ADJ issue-43 44 45 assistance assistance NOUN issue-43 44 46 . . PUNCT issue-43 45 1 as as ADP issue-43 45 2 a a DET issue-43 45 3 price price NOUN issue-43 45 4 index index NOUN issue-43 45 5 it it PRON issue-43 45 6 describes describe VERB issue-43 45 7 the the DET issue-43 45 8 weight weight NOUN issue-43 45 9 of of ADP issue-43 45 10 the the DET issue-43 45 11 tax tax NOUN issue-43 45 12 burden burden NOUN issue-43 45 13 obligatory obligatory ADJ issue-43 45 14 payments payment NOUN issue-43 45 15 to to ADP issue-43 45 16 any any DET issue-43 45 17 resultant resultant NOUN issue-43 45 18 source source NOUN issue-43 45 19 ( ( PUNCT issue-43 45 20 company company NOUN issue-43 45 21 revenue revenue NOUN issue-43 45 22 , , PUNCT issue-43 45 23 profits profit NOUN issue-43 45 24 , , PUNCT issue-43 45 25 labor labor NOUN issue-43 45 26 costs cost NOUN issue-43 45 27 , , PUNCT issue-43 45 28 costs cost NOUN issue-43 45 29 of of ADP issue-43 45 30 households household NOUN issue-43 45 31 , , PUNCT issue-43 45 32 etc etc X issue-43 45 33 . . X issue-43 45 34 ) ) PUNCT issue-43 45 35 . . PUNCT issue-43 46 1 in in ADP issue-43 46 2 ukraine ukraine NOUN issue-43 46 3 today today NOUN issue-43 46 4 there there PRON issue-43 46 5 is be VERB issue-43 46 6 no no DET issue-43 46 7 general general ADJ issue-43 46 8 methodic methodic ADJ issue-43 46 9 calculating calculating NOUN issue-43 46 10 of of ADP issue-43 46 11 the the DET issue-43 46 12 tax tax NOUN issue-43 46 13 burden burden NOUN issue-43 46 14 . . PUNCT issue-43 47 1 there there PRON issue-43 47 2 is be VERB issue-43 47 3 no no DET issue-43 47 4 official official ADJ issue-43 47 5 statistics statistic NOUN issue-43 47 6 of of ADP issue-43 47 7 this this DET issue-43 47 8 indicator indicator NOUN issue-43 47 9 , , PUNCT issue-43 47 10 there there PRON issue-43 47 11 is be VERB issue-43 47 12 only only ADV issue-43 47 13 a a DET issue-43 47 14 few few ADJ issue-43 47 15 scattered scatter VERB issue-43 47 16 data datum NOUN issue-43 47 17 , , PUNCT issue-43 47 18 which which PRON issue-43 47 19 indirectly indirectly ADV issue-43 47 20 can can AUX issue-43 47 21 make make VERB issue-43 47 22 his his PRON issue-43 47 23 mark mark NOUN issue-43 47 24 . . PUNCT issue-43 48 1 there there PRON issue-43 48 2 is be VERB issue-43 48 3 a a DET issue-43 48 4 wide wide ADJ issue-43 48 5 range range NOUN issue-43 48 6 of of ADP issue-43 48 7 ideas idea NOUN issue-43 48 8 about about ADP issue-43 48 9 evaluation evaluation NOUN issue-43 48 10 methods method NOUN issue-43 48 11 and and CCONJ issue-43 48 12 indicators indicator NOUN issue-43 48 13 of of ADP issue-43 48 14 the the DET issue-43 48 15 tax tax NOUN issue-43 48 16 burden burden NOUN issue-43 48 17 . . PUNCT issue-43 49 1 generally generally ADV issue-43 49 2 , , PUNCT issue-43 49 3 most most ADJ issue-43 49 4 definitions definition NOUN issue-43 49 5 of of ADP issue-43 49 6 " " PUNCT issue-43 49 7 tax tax NOUN issue-43 49 8 onloading onloading NOUN issue-43 49 9 " " PUNCT issue-43 49 10 is be AUX issue-43 49 11 limited limit VERB issue-43 49 12 to to ADP issue-43 49 13 its its PRON issue-43 49 14 calculation calculation NOUN issue-43 49 15 algorithm algorithm NOUN issue-43 49 16 . . PUNCT issue-43 50 1 the the DET issue-43 50 2 methodological methodological ADJ issue-43 50 3 basis basis NOUN issue-43 50 4 of of ADP issue-43 50 5 the the DET issue-43 50 6 analysis analysis NOUN issue-43 50 7 of of ADP issue-43 50 8 the the DET issue-43 50 9 tax tax NOUN issue-43 50 10 burden burden NOUN issue-43 50 11 is be AUX issue-43 50 12 a a DET issue-43 50 13 general general ADJ issue-43 50 14 scheme scheme NOUN issue-43 50 15 of of ADP issue-43 50 16 the the DET issue-43 50 17 macroeconomic macroeconomic ADJ issue-43 50 18 turnover turnover NOUN issue-43 50 19 , , PUNCT issue-43 50 20 which which PRON issue-43 50 21 is be AUX issue-43 50 22 based base VERB issue-43 50 23 on on ADP issue-43 50 24 the the DET issue-43 50 25 system system NOUN issue-43 50 26 of of ADP issue-43 50 27 national national ADJ issue-43 50 28 accounts account NOUN issue-43 50 29 . . PUNCT issue-43 51 1 circulation circulation NOUN issue-43 51 2 revenues revenue NOUN issue-43 51 3 and and CCONJ issue-43 51 4 expenses expense NOUN issue-43 51 5 is be AUX issue-43 51 6 associated associate VERB issue-43 51 7 with with ADP issue-43 51 8 economic economic ADJ issue-43 51 9 actors actor NOUN issue-43 51 10 taxes taxis NOUN issue-43 51 11 at at ADP issue-43 51 12 different different ADJ issue-43 51 13 stages stage NOUN issue-43 51 14     SPACE issue-43 51 15 – – PUNCT issue-43 51 16 production production NOUN issue-43 51 17 , , PUNCT issue-43 51 18 creation creation NOUN issue-43 51 19 , , PUNCT issue-43 51 20 distribution distribution NOUN issue-43 51 21 and and CCONJ issue-43 51 22 redistribution redistribution NOUN issue-43 51 23 of of ADP issue-43 51 24 income income NOUN issue-43 51 25 . . PUNCT issue-43 52 1 in in ADP issue-43 52 2 the the DET issue-43 52 3 international international ADJ issue-43 52 4 system system NOUN issue-43 52 5 of of ADP issue-43 52 6 national national ADJ issue-43 52 7 accounts account NOUN issue-43 52 8 classification classification NOUN issue-43 52 9 applicable applicable ADJ issue-43 52 10 taxes taxis NOUN issue-43 52 11 is be AUX issue-43 52 12 based base VERB issue-43 52 13 on on ADP issue-43 52 14 the the DET issue-43 52 15 tax tax NOUN issue-43 52 16 base base NOUN issue-43 52 17 and and CCONJ issue-43 52 18 covers cover VERB issue-43 52 19 taxes taxis NOUN issue-43 52 20 on on ADP issue-43 52 21 products product NOUN issue-43 52 22 for for ADP issue-43 52 23 production production NOUN issue-43 52 24 , , PUNCT issue-43 52 25 on on ADP issue-43 52 26 income income NOUN issue-43 52 27 and and CCONJ issue-43 52 28 deductions deduction NOUN issue-43 52 29 for for ADP issue-43 52 30 social social ADJ issue-43 52 31 insurance insurance NOUN issue-43 52 32 ( ( PUNCT issue-43 52 33 melnyk melnyk ADV issue-43 52 34 , , PUNCT issue-43 52 35 2005 2005 NUM issue-43 52 36 ) ) PUNCT issue-43 52 37 . . PUNCT issue-43 53 1 at at ADP issue-43 53 2 every every DET issue-43 53 3 stage stage NOUN issue-43 53 4 of of ADP issue-43 53 5 circulation circulation NOUN issue-43 53 6 revenues revenue NOUN issue-43 53 7 , , PUNCT issue-43 53 8 as as SCONJ issue-43 53 9 reflected reflect VERB issue-43 53 10 in in ADP issue-43 53 11 national national ADJ issue-43 53 12 accounts account NOUN issue-43 53 13 , , PUNCT issue-43 53 14 groups group NOUN issue-43 53 15 of of ADP issue-43 53 16 different different ADJ issue-43 53 17 taxes taxis NOUN issue-43 53 18 are be AUX issue-43 53 19 formed form VERB issue-43 53 20 , , PUNCT issue-43 53 21 the the DET issue-43 53 22 total total ADJ issue-43 53 23 amount amount NOUN issue-43 53 24 of of ADP issue-43 53 25 which which PRON issue-43 53 26 is be AUX issue-43 53 27 related relate VERB issue-43 53 28 to to ADP issue-43 53 29 synthesis synthesis NOUN issue-43 53 30 of of ADP issue-43 53 31 economic economic ADJ issue-43 53 32 indicators indicator NOUN issue-43 53 33 – – PUNCT issue-43 53 34 gdp gdp NOUN issue-43 53 35 , , PUNCT issue-43 53 36 and and CCONJ issue-43 53 37 it it PRON issue-43 53 38 can can AUX issue-43 53 39 characterize characterize VERB issue-43 53 40 the the DET issue-43 53 41 level level NOUN issue-43 53 42 of of ADP issue-43 53 43 tax tax NOUN issue-43 53 44 burden burden NOUN issue-43 53 45 on on ADP issue-43 53 46 the the DET issue-43 53 47 economy economy NOUN issue-43 53 48 ( ( PUNCT issue-43 53 49 table table NOUN issue-43 53 50 1 1 NUM issue-43 53 51 , , PUNCT issue-43 53 52 2 2 NUM issue-43 53 53 ) ) PUNCT issue-43 53 54 . . PUNCT issue-43 54 1 baltic baltic PROPN issue-43 54 2 journal journal PROPN issue-43 54 3 of of ADP issue-43 54 4 economic economic ADJ issue-43 54 5 studies study NOUN issue-43 54 6 91 91 NUM issue-43 54 7 vol vol NOUN issue-43 54 8 . . PROPN issue-43 55 1 1 1 NUM issue-43 55 2 , , PUNCT issue-43 55 3 no no INTJ issue-43 55 4 . . NOUN issue-43 55 5 2 2 NUM issue-43 55 6 , , PUNCT issue-43 55 7 2015 2015 NUM issue-43 55 8 apparently apparently ADV issue-43 55 9 , , PUNCT issue-43 55 10 according accord VERB issue-43 55 11 to to ADP issue-43 55 12 the the DET issue-43 55 13 system system NOUN issue-43 55 14 of of ADP issue-43 55 15 national national ADJ issue-43 55 16 accounts account NOUN issue-43 55 17 at at ADP issue-43 55 18 the the DET issue-43 55 19 production production NOUN issue-43 55 20 stage stage NOUN issue-43 55 21 the the DET issue-43 55 22 proportion proportion NOUN issue-43 55 23 of of ADP issue-43 55 24 taxes taxis NOUN issue-43 55 25 an an DET issue-43 55 26 average average NOUN issue-43 55 27 of of ADP issue-43 55 28 6.01 6.01 NUM issue-43 55 29 % % NOUN issue-43 55 30 . . PUNCT issue-43 56 1 the the DET issue-43 56 2 lowest low ADJ issue-43 56 3 value value NOUN issue-43 56 4 set set VERB issue-43 56 5 in in ADP issue-43 56 6 2005 2005 NUM issue-43 56 7 – – PUNCT issue-43 56 8 5.31 5.31 NUM issue-43 56 9 % % NOUN issue-43 56 10 , , PUNCT issue-43 56 11 most most ADJ issue-43 56 12 – – PUNCT issue-43 56 13 6.9 6.9 NUM issue-43 56 14 % % NOUN issue-43 56 15 in in ADP issue-43 56 16 2000 2000 NUM issue-43 56 17 growth growth NOUN issue-43 56 18 rate rate NOUN issue-43 56 19 of of ADP issue-43 56 20 output output NOUN issue-43 56 21 growth growth NOUN issue-43 56 22 rates rate NOUN issue-43 56 23 correspond correspond VERB issue-43 56 24 to to ADP issue-43 56 25 the the DET issue-43 56 26 total total ADJ issue-43 56 27 amount amount NOUN issue-43 56 28 of of ADP issue-43 56 29 taxes taxis NOUN issue-43 56 30 is be AUX issue-43 56 31 illustrated illustrate VERB issue-43 56 32 in in ADP issue-43 56 33 fig fig NOUN issue-43 56 34 . . PUNCT issue-43 57 1 1 1 X issue-43 57 2 . . X issue-43 57 3 fig fig NOUN issue-43 57 4 . . PUNCT issue-43 58 1 1 1 X issue-43 58 2 . . NUM issue-43 58 3 continued continue VERB issue-43 58 4 growth growth NOUN issue-43 58 5 in in ADP issue-43 58 6 output output NOUN issue-43 58 7 and and CCONJ issue-43 58 8 the the DET issue-43 58 9 total total ADJ issue-43 58 10 amount amount NOUN issue-43 58 11 of of ADP issue-43 58 12 taxes taxis NOUN issue-43 58 13 for for ADP issue-43 58 14 the the DET issue-43 58 15 period period NOUN issue-43 58 16 2005 2005 NUM issue-43 58 17 - - SYM issue-43 58 18 2015 2015 NUM issue-43 58 19 biennium biennium NOUN issue-43 58 20 source source NOUN issue-43 58 21 : : PUNCT issue-43 58 22 calculated calculate VERB issue-43 58 23 by by ADP issue-43 58 24 the the DET issue-43 58 25 authors author NOUN issue-43 58 26 according accord VERB issue-43 58 27 to to ADP issue-43 58 28 the the DET issue-43 58 29 state state NOUN issue-43 58 30 statistics statistic NOUN issue-43 58 31 service service NOUN issue-43 58 32 of of ADP issue-43 58 33 ukraine ukraine NOUN issue-43 58 34 ( ( PUNCT issue-43 58 35 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-43 58 36 ) ) PUNCT issue-43 58 37 and and CCONJ issue-43 58 38 the the DET issue-43 58 39 state state NOUN issue-43 58 40 treasury treasury PROPN issue-43 58 41 service service NOUN issue-43 58 42 of of ADP issue-43 58 43 ukraine ukraine NOUN issue-43 58 44 ( ( PUNCT issue-43 58 45 http://www.treasury.gov.ua/ http://www.treasury.gov.ua/ PROPN issue-43 58 46 ) ) PUNCT issue-43 58 47 as as SCONJ issue-43 58 48 can can AUX issue-43 58 49 be be AUX issue-43 58 50 seen see VERB issue-43 58 51 from from ADP issue-43 58 52 the the DET issue-43 58 53 table table NOUN issue-43 58 54 2 2 NUM issue-43 58 55 stage stage NOUN issue-43 58 56 distribution distribution NOUN issue-43 58 57 and and CCONJ issue-43 58 58 use use NOUN issue-43 58 59 of of ADP issue-43 58 60 income income NOUN issue-43 58 61 share share NOUN issue-43 58 62 of of ADP issue-43 58 63 tax tax NOUN issue-43 58 64 increases increase NOUN issue-43 58 65 and and CCONJ issue-43 58 66 the the DET issue-43 58 67 average average ADJ issue-43 58 68 value value NOUN issue-43 58 69 is be AUX issue-43 58 70 13.38 13.38 NUM issue-43 58 71 % % NOUN issue-43 58 72 . . PUNCT issue-43 59 1 if if SCONJ issue-43 59 2 we we PRON issue-43 59 3 consider consider VERB issue-43 59 4 the the DET issue-43 59 5 2015 2015 NUM issue-43 59 6 figure figure NOUN issue-43 59 7 is be AUX issue-43 59 8 the the DET issue-43 59 9 proportion proportion NOUN issue-43 59 10 of of ADP issue-43 59 11 tax tax NOUN issue-43 59 12 is be AUX issue-43 59 13 lower low ADJ issue-43 59 14 than than ADP issue-43 59 15 in in ADP issue-43 59 16 2014 2014 NUM issue-43 59 17 at at ADP issue-43 59 18 1.57 1.57 NUM issue-43 59 19 % % NOUN issue-43 59 20 , , PUNCT issue-43 59 21 as as SCONJ issue-43 59 22 compared compare VERB issue-43 59 23 to to ADP issue-43 59 24 2000 2000 NUM issue-43 59 25 4.01 4.01 NUM issue-43 59 26 % % NOUN issue-43 59 27 . . PUNCT issue-43 60 1 also also ADV issue-43 60 2 it it PRON issue-43 60 3 must must AUX issue-43 60 4 be be AUX issue-43 60 5 considered consider VERB issue-43 60 6 as as ADP issue-43 60 7 part part NOUN issue-43 60 8 of of ADP issue-43 60 9 the the DET issue-43 60 10 tax tax NOUN issue-43 60 11 burden burden NOUN issue-43 60 12 on on ADP issue-43 60 13 the the DET issue-43 60 14 social social ADJ issue-43 60 15 security security NOUN issue-43 60 16 payments payment NOUN issue-43 60 17 that that PRON issue-43 60 18 make make VERB issue-43 60 19 up up ADP issue-43 60 20 an an DET issue-43 60 21 average average NOUN issue-43 60 22 of of ADP issue-43 60 23 11.52 11.52 NUM issue-43 60 24 % % NOUN issue-43 60 25 . . PUNCT issue-43 61 1 the the DET issue-43 61 2 highest high ADJ issue-43 61 3 figure figure NOUN issue-43 61 4 was be AUX issue-43 61 5 recorded record VERB issue-43 61 6 in in ADP issue-43 61 7 2005 2005 NUM issue-43 61 8 at at ADP issue-43 61 9 a a DET issue-43 61 10 rate rate NOUN issue-43 61 11 of of ADP issue-43 61 12 12.21 12.21 NUM issue-43 61 13 % % NOUN issue-43 61 14 , , PUNCT issue-43 61 15 which which PRON issue-43 61 16 is be AUX issue-43 61 17 0.76 0.76 NUM issue-43 61 18 % % NOUN issue-43 61 19 less less ADJ issue-43 61 20 than than ADP issue-43 61 21 in in ADP issue-43 61 22 2015 2015 NUM issue-43 61 23 . . PUNCT issue-43 62 1 if if SCONJ issue-43 62 2 the the DET issue-43 62 3 total total ADJ issue-43 62 4 amount amount NOUN issue-43 62 5 of of ADP issue-43 62 6 taxes taxis NOUN issue-43 62 7 to to PART issue-43 62 8 grieve grieve VERB issue-43 62 9 at at ADP issue-43 62 10 all all DET issue-43 62 11 stages stage NOUN issue-43 62 12 of of ADP issue-43 62 13 circulation circulation NOUN issue-43 62 14 revenues revenue NOUN issue-43 62 15 and and CCONJ issue-43 62 16 expenses expense NOUN issue-43 62 17 of of ADP issue-43 62 18 economic economic ADJ issue-43 62 19 agents agent NOUN issue-43 62 20 the the DET issue-43 62 21 average average NOUN issue-43 62 22 of of ADP issue-43 62 23 the the DET issue-43 62 24 tax tax NOUN issue-43 62 25 burden burden NOUN issue-43 62 26 for for ADP issue-43 62 27 the the DET issue-43 62 28 period period NOUN issue-43 62 29 2000–2015 2000–2015 NUM issue-43 62 30 is be AUX issue-43 62 31 30.91 30.91 NUM issue-43 62 32 % % NOUN issue-43 62 33 . . PUNCT issue-43 63 1 moreover moreover ADV issue-43 63 2 , , PUNCT issue-43 63 3 statistics statistic NOUN issue-43 63 4 indicate indicate VERB issue-43 63 5 a a DET issue-43 63 6 decrease decrease NOUN issue-43 63 7 in in ADP issue-43 63 8 the the DET issue-43 63 9 share share NOUN issue-43 63 10 of of ADP issue-43 63 11 taxes taxis NOUN issue-43 63 12 in in ADP issue-43 63 13 national national ADJ issue-43 63 14 accounts account NOUN issue-43 63 15 in in ADP issue-43 63 16 2015 2015 NUM issue-43 63 17 compared compare VERB issue-43 63 18 to to ADP issue-43 63 19 2000 2000 NUM issue-43 63 20 as as SCONJ issue-43 63 21 illustrated illustrate VERB issue-43 63 22 in in ADP issue-43 63 23 fig fig NOUN issue-43 63 24 . . PUNCT issue-43 64 1 2 2 X issue-43 64 2 . . X issue-43 64 3 source source NOUN issue-43 64 4 : : PUNCT issue-43 64 5 calculated calculate VERB issue-43 64 6 by by ADP issue-43 64 7 the the DET issue-43 64 8 authors author NOUN issue-43 64 9 according accord VERB issue-43 64 10 to to ADP issue-43 64 11 the the DET issue-43 64 12 state state NOUN issue-43 64 13 statistics statistic NOUN issue-43 64 14 service service NOUN issue-43 64 15 of of ADP issue-43 64 16 ukraine ukraine NOUN issue-43 64 17 ( ( PUNCT issue-43 64 18 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-43 64 19 ) ) PUNCT issue-43 64 20 and and CCONJ issue-43 64 21 the the DET issue-43 64 22 state state NOUN issue-43 64 23 treasury treasury PROPN issue-43 64 24 service service NOUN issue-43 64 25 of of ADP issue-43 64 26 ukraine ukraine NOUN issue-43 64 27 ( ( PUNCT issue-43 64 28 http://www.treasury.gov.ua/ http://www.treasury.gov.ua/ PROPN issue-43 64 29 ) ) PUNCT issue-43 64 30 5 5 NUM issue-43 64 31 . . PUNCT issue-43 65 1 the the DET issue-43 65 2 range range NOUN issue-43 65 3 of of ADP issue-43 65 4 the the DET issue-43 65 5 tax tax NOUN issue-43 65 6 burden burden NOUN issue-43 65 7 in in ADP issue-43 65 8 different different ADJ issue-43 65 9 countries country NOUN issue-43 65 10 the the DET issue-43 65 11 tax tax NOUN issue-43 65 12 burden burden NOUN issue-43 65 13 varies vary VERB issue-43 65 14 significantly significantly ADV issue-43 65 15 across across ADP issue-43 65 16 countries country NOUN issue-43 65 17 ( ( PUNCT issue-43 65 18 table table NOUN issue-43 65 19 3 3 NUM issue-43 65 20 ) ) PUNCT issue-43 65 21 . . PUNCT issue-43 66 1 analysis analysis NOUN issue-43 66 2 of of ADP issue-43 66 3 the the DET issue-43 66 4 share share NOUN issue-43 66 5 of of ADP issue-43 66 6 taxes taxis NOUN issue-43 66 7 in in ADP issue-43 66 8 gdp gdp NOUN issue-43 66 9 of of ADP issue-43 66 10 several several ADJ issue-43 66 11 countries country NOUN issue-43 66 12 in in ADP issue-43 66 13 europe europe PROPN issue-43 66 14 and and CCONJ issue-43 66 15 asia asia PROPN issue-43 66 16 shows show VERB issue-43 66 17 that that SCONJ issue-43 66 18 ukraine ukraine NOUN issue-43 66 19 in in ADP issue-43 66 20 terms term NOUN issue-43 66 21 of of ADP issue-43 66 22 tax tax NOUN issue-43 66 23 burden burden NOUN issue-43 66 24 does do AUX issue-43 66 25 not not PART issue-43 66 26 exceed exceed VERB issue-43 66 27 this this DET issue-43 66 28 figure figure NOUN issue-43 66 29 in in ADP issue-43 66 30 other other ADJ issue-43 66 31 countries country NOUN issue-43 66 32 , , PUNCT issue-43 66 33 and and CCONJ issue-43 66 34 in in ADP issue-43 66 35 many many ADJ issue-43 66 36 of of ADP issue-43 66 37 them they PRON issue-43 66 38 the the DET issue-43 66 39 share share NOUN issue-43 66 40 of of ADP issue-43 66 41 taxes taxis NOUN issue-43 66 42 in in ADP issue-43 66 43 gdp gdp NOUN issue-43 66 44 is be AUX issue-43 66 45 much much ADV issue-43 66 46 higher high ADJ issue-43 66 47 . . PUNCT issue-43 67 1 for for ADP issue-43 67 2 example example NOUN issue-43 67 3 , , PUNCT issue-43 67 4 in in ADP issue-43 67 5 sweden sweden PROPN issue-43 67 6 , , PUNCT issue-43 67 7 italy italy PROPN issue-43 67 8 , , PUNCT issue-43 67 9 belgium belgium PROPN issue-43 67 10 , , PUNCT issue-43 67 11 france france PROPN issue-43 67 12 , , PUNCT issue-43 67 13 denmark denmark PROPN issue-43 67 14 , , PUNCT issue-43 67 15 the the DET issue-43 67 16 figure figure NOUN issue-43 67 17 is be AUX issue-43 67 18 in in ADP issue-43 67 19 the the DET issue-43 67 20 range range NOUN issue-43 67 21 45 45 NUM issue-43 67 22 - - SYM issue-43 67 23 47 47 NUM issue-43 67 24 % % NOUN issue-43 67 25 , , PUNCT issue-43 67 26 greece greece PROPN issue-43 67 27 , , PUNCT issue-43 67 28 great great ADJ issue-43 67 29 britain britain PROPN issue-43 67 30 , , PUNCT issue-43 67 31 iceland iceland PROPN issue-43 67 32 , , PUNCT issue-43 67 33 slovenia slovenia PROPN issue-43 67 34 , , PUNCT issue-43 67 35 germany germany PROPN issue-43 67 36 – – PUNCT issue-43 67 37 35 35 NUM issue-43 67 38 - - SYM issue-43 67 39 37 37 NUM issue-43 67 40 % % NOUN issue-43 67 41 , , PUNCT issue-43 67 42 chile chile PROPN issue-43 67 43 , , PUNCT issue-43 67 44 korea korea PROPN issue-43 67 45 , , PUNCT issue-43 67 46 turkey turkey PROPN issue-43 67 47 – – PUNCT issue-43 67 48 21 21 NUM issue-43 67 49 - - SYM issue-43 67 50 27 27 NUM issue-43 67 51 % % NOUN issue-43 67 52 ( ( PUNCT issue-43 67 53 http://www.org/ http://www.org/ NOUN issue-43 67 54 statistics/ statistics/ NUM issue-43 67 55 ) ) PUNCT issue-43 67 56 . . PUNCT issue-43 68 1 table table NOUN issue-43 68 2 1 1 NUM issue-43 68 3 the the DET issue-43 68 4 evolution evolution NOUN issue-43 68 5 of of ADP issue-43 68 6 the the DET issue-43 68 7 system system NOUN issue-43 68 8 of of ADP issue-43 68 9 national national ADJ issue-43 68 10 accounts account NOUN issue-43 68 11 at at ADP issue-43 68 12 the the DET issue-43 68 13 manufacturing manufacturing NOUN issue-43 68 14 stage stage NOUN issue-43 68 15 2000 2000 NUM issue-43 68 16 2005 2005 NUM issue-43 68 17 2008 2008 NUM issue-43 68 18 2010 2010 NUM issue-43 68 19 2012 2012 NUM issue-43 68 20 2014 2014 NUM issue-43 68 21 2015 2015 NUM issue-43 68 22 production production NOUN issue-43 68 23 at at ADP issue-43 68 24 basic basic ADJ issue-43 68 25 prices price NOUN issue-43 68 26 , , PUNCT issue-43 68 27 mln mln NUM issue-43 68 28 373893 373893 NUM issue-43 68 29 995630 995630 NUM issue-43 68 30 2072172 2072172 NUM issue-43 68 31 1955685 1955685 NUM issue-43 68 32 2388289 2388289 NUM issue-43 68 33 2895283 2895283 NUM issue-43 68 34 3150653 3150653 NUM issue-43 68 35 taxes taxis NOUN issue-43 68 36 on on ADP issue-43 68 37 products product NOUN issue-43 68 38 , , PUNCT issue-43 68 39 mln mln X issue-43 68 40 . . PUNCT issue-43 69 1 uah uah PROPN issue-43 69 2 27338 27338 NUM issue-43 69 3 54183 54183 NUM issue-43 69 4 126425 126425 NUM issue-43 69 5 119988 119988 NUM issue-43 69 6 130957 130957 NUM issue-43 69 7 184195 184195 NUM issue-43 69 8 200912 200912 NUM issue-43 69 9 subsidies subsidy NOUN issue-43 69 10 on on ADP issue-43 69 11 products product NOUN issue-43 69 12 , , PUNCT issue-43 69 13 mln mln X issue-43 69 14 . . PUNCT issue-43 70 1 uah uah ADJ issue-43 70 2 1530 1530 NUM issue-43 70 3 1332 1332 NUM issue-43 70 4 2545 2545 NUM issue-43 70 5 3124 3124 NUM issue-43 70 6 2547 2547 NUM issue-43 70 7 1917 1917 NUM issue-43 70 8 3973 3973 NUM issue-43 70 9 taxes taxis NOUN issue-43 70 10 less less ADJ issue-43 70 11 subsidies subsidy NOUN issue-43 70 12 , , PUNCT issue-43 70 13 mln mln X issue-43 70 14 . . PUNCT issue-43 71 1 uah uah PROPN issue-43 71 2 25808 25808 NUM issue-43 71 3 52851 52851 NUM issue-43 71 4 123880 123880 NUM issue-43 71 5 116864 116864 NUM issue-43 71 6 128410 128410 NUM issue-43 71 7 182278 182278 NUM issue-43 71 8 196939 196939 NUM issue-43 71 9 taxes taxis NOUN issue-43 71 10 as% as% NOUN issue-43 71 11 of of ADP issue-43 71 12 production production NOUN issue-43 71 13 at at ADP issue-43 71 14 basic basic ADJ issue-43 71 15 prices price NOUN issue-43 71 16 6,90 6,90 NUM issue-43 71 17 5,31 5,31 NUM issue-43 71 18 5,98 5,98 NOUN issue-43 71 19 5,98 5,98 NOUN issue-43 71 20 5,38 5,38 NUM issue-43 71 21 6,30 6,30 NUM issue-43 71 22 6,25 6,25 NUM issue-43 71 23 source source NOUN issue-43 71 24 : : PUNCT issue-43 71 25 calculated calculate VERB issue-43 71 26 by by ADP issue-43 71 27 the the DET issue-43 71 28 authors author NOUN issue-43 71 29 according accord VERB issue-43 71 30 to to ADP issue-43 71 31 the the DET issue-43 71 32 state state NOUN issue-43 71 33 statistics statistic NOUN issue-43 71 34 service service NOUN issue-43 71 35 of of ADP issue-43 71 36 ukraine ukraine NOUN issue-43 71 37 ( ( PUNCT issue-43 71 38 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-43 71 39 ) ) PUNCT issue-43 71 40 and and CCONJ issue-43 71 41 the the DET issue-43 71 42 state state NOUN issue-43 71 43 treasury treasury PROPN issue-43 71 44 service service NOUN issue-43 71 45 of of ADP issue-43 71 46 ukraine ukraine NOUN issue-43 71 47 ( ( PUNCT issue-43 71 48 http://www.treasury.gov.ua/ http://www.treasury.gov.ua/ NOUN issue-43 71 49 ) ) PUNCT issue-43 71 50 table table NOUN issue-43 71 51 2 2 NUM issue-43 71 52 the the DET issue-43 71 53 evolution evolution NOUN issue-43 71 54 of of ADP issue-43 71 55 the the DET issue-43 71 56 system system NOUN issue-43 71 57 of of ADP issue-43 71 58 national national ADJ issue-43 71 59 accounts account NOUN issue-43 71 60 at at ADP issue-43 71 61 the the DET issue-43 71 62 stage stage NOUN issue-43 71 63 of of ADP issue-43 71 64 distribution distribution NOUN issue-43 71 65 and and CCONJ issue-43 71 66 use use NOUN issue-43 71 67 of of ADP issue-43 71 68 proceeds proceed NOUN issue-43 71 69 2000 2000 NUM issue-43 71 70 2005 2005 NUM issue-43 71 71 2008 2008 NUM issue-43 71 72 2009 2009 NUM issue-43 71 73 2012 2012 NUM issue-43 71 74 2014 2014 NUM issue-43 71 75 2015 2015 NUM issue-43 71 76 gdp gdp NOUN issue-43 71 77 at at ADP issue-43 71 78 market market NOUN issue-43 71 79 prices price NOUN issue-43 71 80 , , PUNCT issue-43 71 81 mln mln X issue-43 71 82 . . PUNCT issue-43 72 1 uah uah PROPN issue-43 72 2 170070 170070 NUM issue-43 72 3 441452 441452 NUM issue-43 72 4 948056 948056 NUM issue-43 72 5 913345 913345 NUM issue-43 72 6 1082569 1082569 NUM issue-43 72 7 1302079 1302079 NUM issue-43 72 8 1459096 1459096 NUM issue-43 72 9 taxes taxis NOUN issue-43 72 10 on on ADP issue-43 72 11 production production NOUN issue-43 72 12 and and CCONJ issue-43 72 13 imports import NOUN issue-43 72 14 , , PUNCT issue-43 72 15 mln mln X issue-43 72 16 . . PUNCT issue-43 73 1 uah uah PROPN issue-43 73 2 31707 31707 NUM issue-43 73 3 62777 62777 NUM issue-43 73 4 142599 142599 NUM issue-43 73 5 134842 134842 NUM issue-43 73 6 149602 149602 NUM issue-43 73 7 204136 204136 NUM issue-43 73 8 226743 226743 NUM issue-43 73 9 subsidies subsidy NOUN issue-43 73 10 on on ADP issue-43 73 11 production production NOUN issue-43 73 12 , , PUNCT issue-43 73 13 mln mln X issue-43 73 14 . . PUNCT issue-43 74 1 uah uah ADJ issue-43 74 2 3184 3184 NUM issue-43 74 3 6700 6700 NUM issue-43 74 4 25817 25817 NUM issue-43 74 5 19516 19516 NUM issue-43 74 6 18263 18263 NUM issue-43 74 7 17562 17562 NUM issue-43 74 8 40603 40603 NUM issue-43 74 9 taxes taxis NOUN issue-43 74 10 less less ADJ issue-43 74 11 subsidies subsidy NOUN issue-43 74 12 million million NUM issue-43 74 13 . . PUNCT issue-43 75 1 usd usd NOUN issue-43 75 2 . . NOUN issue-43 75 3 28523 28523 NUM issue-43 75 4 56077 56077 NUM issue-43 75 5 116782 116782 NUM issue-43 75 6 115326 115326 NUM issue-43 75 7 131339 131339 NUM issue-43 75 8 186574 186574 NUM issue-43 75 9 186140 186140 NUM issue-43 75 10 taxes taxis NOUN issue-43 75 11 as% as% NOUN issue-43 75 12 of of ADP issue-43 75 13 gdp gdp NOUN issue-43 75 14 16,77 16,77 PROPN issue-43 75 15 12,70 12,70 NUM issue-43 75 16 12,32 12,32 NUM issue-43 75 17 12,63 12,63 NUM issue-43 75 18 12,13 12,13 NUM issue-43 75 19 14,33 14,33 NUM issue-43 75 20 12,76 12,76 NUM issue-43 75 21 actual actual ADJ issue-43 75 22 employers employer NOUN issue-43 75 23 contributions contribution NOUN issue-43 75 24 to to ADP issue-43 75 25 social social ADJ issue-43 75 26 insurance insurance NOUN issue-43 75 27 18044 18044 NUM issue-43 75 28 53891 53891 NUM issue-43 75 29 114222 114222 NUM issue-43 75 30 103998 103998 NUM issue-43 75 31 125882 125882 NUM issue-43 75 32 146945 146945 NUM issue-43 75 33 167055 167055 NUM issue-43 75 34 the the DET issue-43 75 35 share share NOUN issue-43 75 36 of of ADP issue-43 75 37 actual actual ADJ issue-43 75 38 social social ADJ issue-43 75 39 insurance insurance NOUN issue-43 75 40 contributions contribution NOUN issue-43 75 41 hectares hectare NOUN issue-43 75 42 of of ADP issue-43 75 43 gdp gdp NOUN issue-43 75 44 10,61 10,61 NUM issue-43 75 45 12,21 12,21 NUM issue-43 75 46 12,05 12,05 NUM issue-43 75 47 11,39 11,39 PROPN issue-43 75 48 11,63 11,63 PROPN issue-43 75 49 11,29 11,29 NUM issue-43 75 50 11,45 11,45 PROPN issue-43 75 51 total total ADJ issue-43 75 52 taxes taxis NOUN issue-43 76 1 less less ADJ issue-43 76 2 subsidies subsidy NOUN issue-43 76 3 % % INTJ issue-43 77 1 34,28 34,28 NUM issue-43 77 2 30,22 30,22 NUM issue-43 77 3 30,34 30,34 NUM issue-43 77 4 29,99 29,99 PROPN issue-43 77 5 29,14 29,14 NUM issue-43 77 6 31,91 31,91 NUM issue-43 77 7 30,46 30,46 NUM issue-43 77 8 source source NOUN issue-43 77 9 : : PUNCT issue-43 77 10 calculated calculate VERB issue-43 77 11 by by ADP issue-43 77 12 the the DET issue-43 77 13 authors author NOUN issue-43 77 14 according accord VERB issue-43 77 15 to to ADP issue-43 77 16 the the DET issue-43 77 17 state state NOUN issue-43 77 18 statistics statistic NOUN issue-43 77 19 service service NOUN issue-43 77 20 of of ADP issue-43 77 21 ukraine ukraine NOUN issue-43 77 22 ( ( PUNCT issue-43 77 23 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-43 77 24 ) ) PUNCT issue-43 77 25 and and CCONJ issue-43 77 26 the the DET issue-43 77 27 state state NOUN issue-43 77 28 treasury treasury PROPN issue-43 77 29 service service NOUN issue-43 77 30 of of ADP issue-43 77 31 ukraine ukraine NOUN issue-43 77 32 ( ( PUNCT issue-43 77 33 http://www.treasury.gov.ua/ http://www.treasury.gov.ua/ PROPN issue-43 77 34 ) ) PUNCT issue-43 77 35 baltic baltic PROPN issue-43 77 36 journal journal NOUN issue-43 77 37 of of ADP issue-43 77 38 economic economic ADJ issue-43 77 39 studies study NOUN issue-43 77 40 92 92 NUM issue-43 77 41 vol vol NOUN issue-43 77 42 . . PROPN issue-43 77 43 1 1 NUM issue-43 77 44 , , PUNCT issue-43 77 45 no no INTJ issue-43 77 46 . . NOUN issue-43 77 47 2 2 NUM issue-43 77 48 , , PUNCT issue-43 77 49 2015 2015 NUM issue-43 77 50 in in ADP issue-43 77 51 ukraine ukraine NOUN issue-43 77 52 , , PUNCT issue-43 77 53 the the DET issue-43 77 54 average average ADJ issue-43 77 55 level level NOUN issue-43 77 56 of of ADP issue-43 77 57 taxation taxation NOUN issue-43 77 58 consists consist VERB issue-43 77 59 of of ADP issue-43 77 60 a a DET issue-43 77 61 situation situation NOUN issue-43 77 62 where where SCONJ issue-43 77 63 many many ADJ issue-43 77 64 taxpayers taxpayer NOUN issue-43 77 65 avoid avoid VERB issue-43 77 66 paying pay VERB issue-43 77 67 taxes taxis NOUN issue-43 77 68 , , PUNCT issue-43 77 69 the the DET issue-43 77 70 economy economy NOUN issue-43 77 71 still still ADV issue-43 77 72 operates operate VERB issue-43 77 73 loss loss NOUN issue-43 77 74 - - PUNCT issue-43 77 75 making make VERB issue-43 77 76 enterprises enterprise NOUN issue-43 77 77 , , PUNCT issue-43 77 78 some some DET issue-43 77 79 businesses business NOUN issue-43 77 80 in in ADP issue-43 77 81 arrears arrear NOUN issue-43 77 82 in in ADP issue-43 77 83 the the DET issue-43 77 84 payment payment NOUN issue-43 77 85 of of ADP issue-43 77 86 taxes taxis NOUN issue-43 77 87 , , PUNCT issue-43 77 88 and and CCONJ issue-43 77 89 the the DET issue-43 77 90 amount amount NOUN issue-43 77 91 of of ADP issue-43 77 92 tax tax NOUN issue-43 77 93 benefits benefit NOUN issue-43 77 94 are be AUX issue-43 77 95 comparable comparable ADJ issue-43 77 96 to to ADP issue-43 77 97 the the DET issue-43 77 98 amount amount NOUN issue-43 77 99 of of ADP issue-43 77 100 tax tax NOUN issue-43 77 101 revenue revenue NOUN issue-43 77 102 ( ( PUNCT issue-43 77 103 malyshkin malyshkin PROPN issue-43 77 104 a. a. NOUN issue-43 77 105 , , PUNCT issue-43 77 106 2013 2013 NUM issue-43 77 107 ) ) PUNCT issue-43 77 108 . . PUNCT issue-43 78 1 it it PRON issue-43 78 2 is be AUX issue-43 78 3 advisable advisable ADJ issue-43 78 4 to to PART issue-43 78 5 note note VERB issue-43 78 6 that that SCONJ issue-43 78 7 the the DET issue-43 78 8 tax tax NOUN issue-43 78 9 burden burden NOUN issue-43 78 10 is be AUX issue-43 78 11 important important ADJ issue-43 78 12 in in ADP issue-43 78 13 terms term NOUN issue-43 78 14 of of ADP issue-43 78 15 tax tax NOUN issue-43 78 16 administration administration NOUN issue-43 78 17 and and CCONJ issue-43 78 18 may may AUX issue-43 78 19 be be AUX issue-43 78 20 a a DET issue-43 78 21 direct direct ADJ issue-43 78 22 target target NOUN issue-43 78 23 of of ADP issue-43 78 24 this this DET issue-43 78 25 administration administration NOUN issue-43 78 26 , , PUNCT issue-43 78 27 and and CCONJ issue-43 78 28 it it PRON issue-43 78 29 is be AUX issue-43 78 30 not not PART issue-43 78 31 only only ADV issue-43 78 32 a a DET issue-43 78 33 quantitative quantitative ADJ issue-43 78 34 characteristic characteristic NOUN issue-43 78 35 as as ADP issue-43 78 36 the the DET issue-43 78 37 subject subject NOUN issue-43 78 38 of of ADP issue-43 78 39 theoretical theoretical ADJ issue-43 78 40 analysis analysis NOUN issue-43 78 41 , , PUNCT issue-43 78 42 that that PRON issue-43 78 43 is be AUX issue-43 78 44 a a DET issue-43 78 45 study study NOUN issue-43 78 46 of of ADP issue-43 78 47 the the DET issue-43 78 48 effects effect NOUN issue-43 78 49 of of ADP issue-43 78 50 explicit explicit ADJ issue-43 78 51 and and CCONJ issue-43 78 52 implicit implicit ADJ issue-43 78 53 impact impact NOUN issue-43 78 54 on on ADP issue-43 78 55 the the DET issue-43 78 56 welfare welfare NOUN issue-43 78 57 of of ADP issue-43 78 58 their their PRON issue-43 78 59 tax tax NOUN issue-43 78 60 payers payer NOUN issue-43 78 61 . . PUNCT issue-43 79 1 many many ADJ issue-43 79 2 publications publication NOUN issue-43 79 3 are be AUX issue-43 79 4 devoted devote VERB issue-43 79 5 to to ADP issue-43 79 6 the the DET issue-43 79 7 measurement measurement NOUN issue-43 79 8 of of ADP issue-43 79 9 the the DET issue-43 79 10 tax tax NOUN issue-43 79 11 burden burden NOUN issue-43 79 12 on on ADP issue-43 79 13 business business NOUN issue-43 79 14 . . PUNCT issue-43 80 1 their their PRON issue-43 80 2 analysis analysis NOUN issue-43 80 3 shows show VERB issue-43 80 4 that that SCONJ issue-43 80 5 the the DET issue-43 80 6 formula formula NOUN issue-43 80 7 for for ADP issue-43 80 8 calculating calculate VERB issue-43 80 9 the the DET issue-43 80 10 relevant relevant ADJ issue-43 80 11 indicator indicator NOUN issue-43 80 12 appears appear VERB issue-43 80 13 on on ADP issue-43 80 14 the the DET issue-43 80 15 amount amount NOUN issue-43 80 16 of of ADP issue-43 80 17 taxes taxis NOUN issue-43 80 18 included include VERB issue-43 80 19 in in ADP issue-43 80 20 the the DET issue-43 80 21 budget budget NOUN issue-43 80 22 now now ADV issue-43 80 23 under under ADP issue-43 80 24 applicable applicable ADJ issue-43 80 25 law law NOUN issue-43 80 26 , , PUNCT issue-43 80 27 without without ADP issue-43 80 28 regard regard NOUN issue-43 80 29 to to PART issue-43 80 30 effect effect VERB issue-43 80 31 their their PRON issue-43 80 32 shifting shifting NOUN issue-43 80 33 as as ADP issue-43 80 34 a a DET issue-43 80 35 result result NOUN issue-43 80 36 of of ADP issue-43 80 37 which which PRON issue-43 80 38 the the DET issue-43 80 39 formal formal ADJ issue-43 80 40 ( ( PUNCT issue-43 80 41 defined define VERB issue-43 80 42 by by ADP issue-43 80 43 law law NOUN issue-43 80 44 ) ) PUNCT issue-43 80 45 and and CCONJ issue-43 80 46 real real ADJ issue-43 80 47 taxpayers taxpayer NOUN issue-43 80 48 do do AUX issue-43 80 49 not not PART issue-43 80 50 match match VERB issue-43 80 51 . . PUNCT issue-43 81 1 a a DET issue-43 81 2 price price NOUN issue-43 81 3 mechanism mechanism NOUN issue-43 81 4 taxes taxis NOUN issue-43 81 5 formally formally ADV issue-43 81 6 entered enter VERB issue-43 81 7 into into ADP issue-43 81 8 the the DET issue-43 81 9 budget budget NOUN issue-43 81 10 entity entity NOUN issue-43 81 11 may may AUX issue-43 81 12 be be AUX issue-43 81 13 partially partially ADV issue-43 81 14 or or CCONJ issue-43 81 15 fully fully ADV issue-43 81 16 translated translate VERB issue-43 81 17 into into ADP issue-43 81 18 goods good NOUN issue-43 81 19 and and CCONJ issue-43 81 20 services service NOUN issue-43 81 21 to to ADP issue-43 81 22 buyers buyer NOUN issue-43 81 23 or or CCONJ issue-43 81 24 sellers seller NOUN issue-43 81 25 of of ADP issue-43 81 26 inputs input NOUN issue-43 81 27 . . PUNCT issue-43 82 1 professor professor NOUN issue-43 82 2 a. a. PROPN issue-43 82 3 sokolovskaya sokolovskaya PROPN issue-43 82 4 notes note VERB issue-43 82 5 that that SCONJ issue-43 82 6 impersonal impersonal ADJ issue-43 82 7 taxes taxis NOUN issue-43 82 8 paid pay VERB issue-43 82 9 to to ADP issue-43 82 10 the the DET issue-43 82 11 budget budget NOUN issue-43 82 12 of of ADP issue-43 82 13 the the DET issue-43 82 14 company company NOUN issue-43 82 15 , , PUNCT issue-43 82 16 can can AUX issue-43 82 17 not not PART issue-43 82 18 be be AUX issue-43 82 19 compared compare VERB issue-43 82 20 with with ADP issue-43 82 21 taxes taxis NOUN issue-43 82 22 on on ADP issue-43 82 23 individual individual NOUN issue-43 82 24 . . PUNCT issue-43 83 1 after after SCONJ issue-43 83 2 the the DET issue-43 83 3 first first ADJ issue-43 83 4 of of ADP issue-43 83 5 them they PRON issue-43 83 6 really really ADV issue-43 83 7 affects affect VERB issue-43 83 8 the the DET issue-43 83 9 company company NOUN issue-43 83 10 as as ADP issue-43 83 11 a a DET issue-43 83 12 separate separate ADJ issue-43 83 13 business business NOUN issue-43 83 14 entity entity NOUN issue-43 83 15 , , PUNCT issue-43 83 16 reducing reduce VERB issue-43 83 17 working work VERB issue-43 83 18 capital capital NOUN issue-43 83 19 and and CCONJ issue-43 83 20 limiting limit VERB issue-43 83 21 investment investment NOUN issue-43 83 22 opportunities opportunity NOUN issue-43 83 23 in in ADP issue-43 83 24 retained retain VERB issue-43 83 25 earnings earning NOUN issue-43 83 26 development development NOUN issue-43 83 27 of of ADP issue-43 83 28 production production NOUN issue-43 83 29 , , PUNCT issue-43 83 30 higher high ADJ issue-43 83 31 wages wage NOUN issue-43 83 32 working work VERB issue-43 83 33 , , PUNCT issue-43 83 34 and and CCONJ issue-43 83 35 so so ADV issue-43 83 36 on on ADV issue-43 83 37 . . PUNCT issue-43 84 1 it it PRON issue-43 84 2 is be AUX issue-43 84 3 noted note VERB issue-43 84 4 that that SCONJ issue-43 84 5 these these DET issue-43 84 6 arguments argument NOUN issue-43 84 7 can can AUX issue-43 84 8 not not PART issue-43 84 9 deny deny VERB issue-43 84 10 the the DET issue-43 84 11 need need NOUN issue-43 84 12 to to PART issue-43 84 13 study study VERB issue-43 84 14 the the DET issue-43 84 15 effect effect NOUN issue-43 84 16 of of ADP issue-43 84 17 shifting shift VERB issue-43 84 18 the the DET issue-43 84 19 tax tax NOUN issue-43 84 20 burden burden NOUN issue-43 84 21 from from ADP issue-43 84 22 one one NUM issue-43 84 23 company company NOUN issue-43 84 24 to to ADP issue-43 84 25 the the DET issue-43 84 26 other other ADJ issue-43 84 27 , , PUNCT issue-43 84 28 and and CCONJ issue-43 84 29 ultimately ultimately ADV issue-43 84 30 – – PUNCT issue-43 84 31 to to ADP issue-43 84 32 individuals individual NOUN issue-43 84 33 . . PUNCT issue-43 85 1 6 6 X issue-43 85 2 . . X issue-43 85 3 conclusions conclusion NOUN issue-43 85 4 evaluation evaluation NOUN issue-43 85 5 of of ADP issue-43 85 6 the the DET issue-43 85 7 tax tax NOUN issue-43 85 8 burden burden NOUN issue-43 85 9 in in ADP issue-43 85 10 ukraine ukraine PROPN issue-43 85 11 shows show VERB issue-43 85 12 that that SCONJ issue-43 85 13 taxation taxation NOUN issue-43 85 14 is be AUX issue-43 85 15 moderate moderate ADJ issue-43 85 16 compared compare VERB issue-43 85 17 to to ADP issue-43 85 18 the the DET issue-43 85 19 market market NOUN issue-43 85 20 of of ADP issue-43 85 21 developed develop VERB issue-43 85 22 countries country NOUN issue-43 85 23 , , PUNCT issue-43 85 24 however however ADV issue-43 85 25 , , PUNCT issue-43 85 26 worth worth ADJ issue-43 85 27 noting note VERB issue-43 85 28 that that SCONJ issue-43 85 29 the the DET issue-43 85 30 total total ADJ issue-43 85 31 amount amount NOUN issue-43 85 32 of of ADP issue-43 85 33 tax tax NOUN issue-43 85 34 burden burden NOUN issue-43 85 35 computed compute VERB issue-43 85 36 with with ADP issue-43 85 37 the the DET issue-43 85 38 ratio ratio NOUN issue-43 85 39 of of ADP issue-43 85 40 tax tax NOUN issue-43 85 41 revenues revenue NOUN issue-43 85 42 for for ADP issue-43 85 43 a a DET issue-43 85 44 certain certain ADJ issue-43 85 45 period period NOUN issue-43 85 46 of of ADP issue-43 85 47 gdp gdp NOUN issue-43 85 48 in in ADP issue-43 85 49 ukraine ukraine PROPN issue-43 85 50 does do AUX issue-43 85 51 not not PART issue-43 85 52 reflect reflect VERB issue-43 85 53 the the DET issue-43 85 54 real real ADJ issue-43 85 55 situation situation NOUN issue-43 85 56 , , PUNCT issue-43 85 57 and and CCONJ issue-43 85 58 therefore therefore ADV issue-43 85 59 can can AUX issue-43 85 60 not not PART issue-43 85 61 be be AUX issue-43 85 62 the the DET issue-43 85 63 basis basis NOUN issue-43 85 64 for for ADP issue-43 85 65 addressing address VERB issue-43 85 66 the the DET issue-43 85 67 ways way NOUN issue-43 85 68 and and CCONJ issue-43 85 69 methods method NOUN issue-43 85 70 of of ADP issue-43 85 71 improving improve VERB issue-43 85 72 taxation taxation NOUN issue-43 85 73 system system NOUN issue-43 85 74 in in ADP issue-43 85 75 the the DET issue-43 85 76 context context NOUN issue-43 85 77 of of ADP issue-43 85 78 economic economic ADJ issue-43 85 79 growth growth NOUN issue-43 85 80 . . PUNCT issue-43 86 1 investigating investigate VERB issue-43 86 2 the the DET issue-43 86 3 tax tax NOUN issue-43 86 4 burden burden NOUN issue-43 86 5 on on ADP issue-43 86 6 the the DET issue-43 86 7 company company NOUN issue-43 86 8 proposed propose VERB issue-43 86 9 to to PART issue-43 86 10 conduct conduct VERB issue-43 86 11 in in ADP issue-43 86 12 order order NOUN issue-43 86 13 to to PART issue-43 86 14 determine determine VERB issue-43 86 15 the the DET issue-43 86 16 factors factor NOUN issue-43 86 17 that that PRON issue-43 86 18 influence influence VERB issue-43 86 19 the the DET issue-43 86 20 shifting shifting NOUN issue-43 86 21 of of ADP issue-43 86 22 taxes taxis NOUN issue-43 86 23 possible possible ADJ issue-43 86 24 direction direction NOUN issue-43 86 25 of of ADP issue-43 86 26 shifting shift VERB issue-43 86 27 ( ( PUNCT issue-43 86 28 that that PRON issue-43 86 29 is is ADV issue-43 86 30 , , PUNCT issue-43 86 31 the the DET issue-43 86 32 area area NOUN issue-43 86 33 of of ADP issue-43 86 34 distribution distribution NOUN issue-43 86 35 tax tax NOUN issue-43 86 36 ) ) PUNCT issue-43 86 37 , , PUNCT issue-43 86 38 the the DET issue-43 86 39 circumstances circumstance NOUN issue-43 86 40 and and CCONJ issue-43 86 41 reasons reason NOUN issue-43 86 42 that that PRON issue-43 86 43 prevent prevent VERB issue-43 86 44 it it PRON issue-43 86 45 shifting shift VERB issue-43 86 46 , , PUNCT issue-43 86 47 and and CCONJ issue-43 86 48 its its PRON issue-43 86 49 implications implication NOUN issue-43 86 50 for for ADP issue-43 86 51 business business NOUN issue-43 86 52 enterprises enterprise NOUN issue-43 86 53 , , PUNCT issue-43 86 54 defining define VERB issue-43 86 55 urgency urgency NOUN issue-43 86 56 and and CCONJ issue-43 86 57 calls call VERB issue-43 86 58 for for ADP issue-43 86 59 further further ADJ issue-43 86 60 in in ADP issue-43 86 61 - - PUNCT issue-43 86 62 depth depth NOUN issue-43 86 63 analytical analytical ADJ issue-43 86 64 research research NOUN issue-43 86 65 in in ADP issue-43 86 66 this this DET issue-43 86 67 direction direction NOUN issue-43 86 68 . . PUNCT issue-43 87 1 table table NOUN issue-43 87 2 3 3 NUM issue-43 87 3 taxes taxis NOUN issue-43 87 4 as as ADP issue-43 87 5 a a DET issue-43 87 6 share share NOUN issue-43 87 7 of of ADP issue-43 87 8 gdp gdp NOUN issue-43 87 9 in in ADP issue-43 87 10 oecd oecd PROPN issue-43 87 11 countries country NOUN issue-43 87 12 as as ADP issue-43 87 13 a a DET issue-43 87 14 percentage percentage NOUN issue-43 87 15 [ [ X issue-43 87 16 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ X issue-43 87 17 ] ] PUNCT issue-43 87 18 years year NOUN issue-43 87 19 2005 2005 NUM issue-43 87 20 2006 2006 NUM issue-43 87 21 2007 2007 NUM issue-43 87 22 2008 2008 NUM issue-43 87 23 2009 2009 NUM issue-43 87 24 2010 2010 NUM issue-43 87 25 2011 2011 NUM issue-43 87 26 2012 2012 NUM issue-43 87 27 2013 2013 NUM issue-43 87 28 2014 2014 NUM issue-43 87 29 2015 2015 NUM issue-43 87 30 countried countried ADJ issue-43 87 31 chili chili NOUN issue-43 87 32 18,98 18,98 NUM issue-43 87 33 18,72 18,72 PROPN issue-43 87 34 19,06 19,06 NUM issue-43 87 35 20,71 20,71 ADJ issue-43 87 36 22,00 22,00 NUM issue-43 87 37 22,78 22,78 NUM issue-43 87 38 21,40 21,40 VERB issue-43 87 39 17,21 17,21 NUM issue-43 87 40 19,53 19,53 NUM issue-43 87 41 21,21 21,21 NUM issue-43 87 42 20,84 20,84 NUM issue-43 87 43 korea korea NOUN issue-43 88 1 23,21 23,21 NUM issue-43 88 2 24,01 24,01 NUM issue-43 88 3 23,27 23,27 NUM issue-43 88 4 23,96 23,96 NUM issue-43 88 5 25,05 25,05 NUM issue-43 88 6 26,52 26,52 NUM issue-43 88 7 26,52 26,52 NUM issue-43 88 8 25,53 25,53 NUM issue-43 88 9 25,06 25,06 NUM issue-43 88 10 25,91 25,91 NOUN issue-43 88 11 26,81 26,81 NUM issue-43 88 12 turkey turkey NOUN issue-43 88 13 24,62 24,62 NUM issue-43 89 1 25,93 25,93 NUM issue-43 89 2 24,07 24,07 NUM issue-43 89 3 24,26 24,26 NOUN issue-43 90 1 24,52 24,52 NUM issue-43 90 2 24,08 24,08 NUM issue-43 90 3 24,22 24,22 NUM issue-43 90 4 24,64 24,64 NUM issue-43 90 5 26,20 26,20 NUM issue-43 90 6 27,83 27,83 NUM issue-43 90 7 27,66 27,66 NUM issue-43 90 8 switzerland switzerland NOUN issue-43 90 9 28,93 28,93 NUM issue-43 90 10 28,24 28,24 NOUN issue-43 90 11 27,83 27,83 NUM issue-43 90 12 28,11 28,11 NUM issue-43 90 13 27,91 27,91 PROPN issue-43 90 14 27,69 27,69 NUM issue-43 90 15 28,13 28,13 NUM issue-43 90 16 28,74 28,74 NUM issue-43 90 17 28,05 28,05 NUM issue-43 90 18 28,55 28,55 NUM issue-43 90 19 28,17 28,17 NUM issue-43 90 20 ireland ireland NOUN issue-43 90 21 27,73 27,73 AUX issue-43 90 22 28,15 28,15 NUM issue-43 90 23 29,60 29,60 NUM issue-43 90 24 30,13 30,13 NUM issue-43 90 25 31,60 31,60 NUM issue-43 90 26 31,12 31,12 NUM issue-43 90 27 29,23 29,23 NUM issue-43 90 28 27,59 27,59 NOUN issue-43 90 29 27,38 27,38 NUM issue-43 90 30 27,90 27,90 NUM issue-43 90 31 28,28 28,28 NUM issue-43 90 32 canada canada PROPN issue-43 90 33 32,81 32,81 NUM issue-43 90 34 32,67 32,67 NUM issue-43 90 35 32,47 32,47 NUM issue-43 90 36 32,32 32,32 NUM issue-43 90 37 32,60 32,60 NUM issue-43 90 38 32,27 32,27 NUM issue-43 90 39 31,59 31,59 NOUN issue-43 90 40 31,42 31,42 NUM issue-43 90 41 30,56 30,56 NUM issue-43 90 42 30,39 30,39 NUM issue-43 91 1 30,74 30,74 NUM issue-43 92 1 israel israel PROPN issue-43 93 1 36,31 36,31 NUM issue-43 93 2 35,55 35,55 NUM issue-43 93 3 35,51 35,51 NOUN issue-43 93 4 35,68 35,68 NUM issue-43 93 5 36,00 36,00 NUM issue-43 93 6 36,39 36,39 NOUN issue-43 93 7 33,79 33,79 NUM issue-43 93 8 31,35 31,35 NUM issue-43 93 9 32,42 32,42 NUM issue-43 93 10 32,60 32,60 NUM issue-43 93 11 31,58 31,58 NUM issue-43 93 12 estonia estonia PROPN issue-43 93 13 31,02 31,02 NUM issue-43 93 14 30,76 30,76 NOUN issue-43 93 15 30,56 30,56 NUM issue-43 93 16 30,64 30,64 NUM issue-43 93 17 30,68 30,68 NUM issue-43 93 18 31,43 31,43 ADJ issue-43 93 19 31,85 31,85 NUM issue-43 93 20 35,35 35,35 NUM issue-43 93 21 34,01 34,01 NUM issue-43 93 22 32,28 32,28 NUM issue-43 93 23 32,52 32,52 NUM issue-43 93 24 spain spain NOUN issue-43 93 25 34,42 34,42 NUM issue-43 93 26 34,04 34,04 NUM issue-43 93 27 34,88 34,88 NUM issue-43 93 28 36,04 36,04 NOUN issue-43 93 29 36,91 36,91 NUM issue-43 93 30 37,29 37,29 NUM issue-43 93 31 33,15 33,15 NUM issue-43 93 32 30,92 30,92 NUM issue-43 93 33 32,50 32,50 NUM issue-43 93 34 32,15 32,15 NUM issue-43 93 35 32,87 32,87 NUM issue-43 93 36 greece greece NOUN issue-43 93 37 33,86 33,86 ADV issue-43 93 38 32,31 32,31 NUM issue-43 93 39 31,50 31,50 NUM issue-43 93 40 32,14 32,14 NUM issue-43 93 41 31,62 31,62 NUM issue-43 93 42 32,47 32,47 NUM issue-43 93 43 32,10 32,10 NOUN issue-43 93 44 30,49 30,49 NUM issue-43 93 45 31,65 31,65 NUM issue-43 93 46 32,17 32,17 NUM issue-43 93 47 33,76 33,76 NUM issue-43 93 48 great great ADJ issue-43 93 49 britain britain PROPN issue-43 93 50 34,83 34,83 NUM issue-43 93 51 34,44 34,44 NUM issue-43 93 52 34,91 34,91 NUM issue-43 94 1 35,43 35,43 NUM issue-43 94 2 36,27 36,27 NUM issue-43 94 3 35,75 35,75 NOUN issue-43 94 4 35,81 35,81 NUM issue-43 94 5 34,17 34,17 NUM issue-43 94 6 34,86 34,86 NUM issue-43 94 7 35,75 35,75 NUM issue-43 94 8 35,25 35,25 NUM issue-43 94 9 czech czech PROPN issue-43 94 10 republic republic NOUN issue-43 94 11 34,88 34,88 NUM issue-43 94 12 35,82 35,82 PROPN issue-43 94 13 36,26 36,26 NUM issue-43 94 14 36,10 36,10 NUM issue-43 94 15 35,64 35,64 NUM issue-43 94 16 35,87 35,87 NUM issue-43 94 17 34,98 34,98 NUM issue-43 94 18 33,76 33,76 NUM issue-43 94 19 33,95 33,95 NUM issue-43 94 20 34,93 34,93 NUM issue-43 94 21 35,50 35,50 NUM issue-43 94 22 iceland iceland NOUN issue-43 94 23 35,33 35,33 NUM issue-43 94 24 36,74 36,74 NUM issue-43 94 25 37,90 37,90 NUM issue-43 94 26 40,69 40,69 NUM issue-43 94 27 41,49 41,49 NOUN issue-43 95 1 40,64 40,64 NUM issue-43 95 2 36,72 36,72 NUM issue-43 95 3 33,88 33,88 NUM issue-43 95 4 35,18 35,18 NUM issue-43 95 5 35,98 35,98 NOUN issue-43 95 6 37,19 37,19 NUM issue-43 95 7 slovenia slovenia PROPN issue-43 95 8 37,85 37,85 NOUN issue-43 95 9 38,04 38,04 NUM issue-43 95 10 38,13 38,13 NUM issue-43 95 11 38,62 38,62 NUM issue-43 95 12 38,26 38,26 NOUN issue-43 95 13 37,66 37,66 NUM issue-43 95 14 37,07 37,07 NUM issue-43 95 15 36,99 36,99 NUM issue-43 95 16 38,13 38,13 NUM issue-43 95 17 37,05 37,05 NUM issue-43 95 18 37,38 37,38 VERB issue-43 95 19 germany germany PROPN issue-43 95 20 35,63 35,63 PRON issue-43 95 21 35,78 35,78 PROPN issue-43 95 22 35,02 35,02 NOUN issue-43 95 23 35,03 35,03 NUM issue-43 95 24 35,66 35,66 NUM issue-43 95 25 36,10 36,10 NUM issue-43 95 26 36,49 36,49 NUM issue-43 95 27 37,37 37,37 NUM issue-43 95 28 36,17 36,17 NUM issue-43 95 29 36,93 36,93 NUM issue-43 95 30 37,59 37,59 PROPN issue-43 95 31 luxembourg luxembourg PROPN issue-43 95 32 39,32 39,32 NUM issue-43 95 33 38,13 38,13 NUM issue-43 95 34 37,35 37,35 NUM issue-43 95 35 37,58 37,58 NUM issue-43 95 36 35,86 35,86 NUM issue-43 95 37 35,63 35,63 NUM issue-43 95 38 37,34 37,34 NOUN issue-43 95 39 39,05 39,05 NUM issue-43 95 40 37,34 37,34 NOUN issue-43 96 1 37,00 37,00 NUM issue-43 96 2 37,76 37,76 NOUN issue-43 96 3 hungary hungary NOUN issue-43 96 4 37,98 37,98 VERB issue-43 96 5 37,91 37,91 NUM issue-43 97 1 37,66 37,66 NUM issue-43 97 2 37,31 37,31 NUM issue-43 97 3 37,29 37,29 NUM issue-43 97 4 40,33 40,33 NUM issue-43 97 5 40,14 40,14 ADV issue-43 98 1 39,85 39,85 NUM issue-43 98 2 38,04 38,04 NUM issue-43 98 3 37,05 37,05 NUM issue-43 98 4 38,92 38,92 NUM issue-43 98 5 norway norway NOUN issue-43 98 6 43,09 43,09 NUM issue-43 98 7 42,32 42,32 NUM issue-43 99 1 43,05 43,05 NUM issue-43 99 2 43,20 43,20 ADJ issue-43 99 3 43,47 43,47 NOUN issue-43 99 4 42,93 42,93 NUM issue-43 99 5 42,12 42,12 NUM issue-43 99 6 41,99 41,99 NUM issue-43 100 1 42,64 42,64 NUM issue-43 101 1 42,51 42,51 NUM issue-43 101 2 42,21 42,21 ADJ issue-43 101 3 austria austria NOUN issue-43 101 4 43,63 43,63 ADJ issue-43 101 5 43,47 43,47 NUM issue-43 102 1 43,04 43,04 NOUN issue-43 102 2 42,11 42,11 NOUN issue-43 102 3 41,53 41,53 NUM issue-43 102 4 41,77 41,77 NOUN issue-43 102 5 42,75 42,75 NOUN issue-43 102 6 42,45 42,45 NUM issue-43 102 7 42,20 42,20 NOUN issue-43 103 1 42,32 42,32 NUM issue-43 104 1 43,18 43,18 NUM issue-43 104 2 finland finland NOUN issue-43 105 1 44,68 44,68 NUM issue-43 105 2 44,11 44,11 NOUN issue-43 105 3 43,47 43,47 PUNCT issue-43 105 4 43,91 43,91 NOUN issue-43 105 5 43,81 43,81 VERB issue-43 105 6 42,97 42,97 VERB issue-43 105 7 42,90 42,90 NUM issue-43 105 8 42,85 42,85 NUM issue-43 105 9 42,51 42,51 NUM issue-43 105 10 43,68 43,68 PROPN issue-43 106 1 44,08 44,08 NUM issue-43 107 1 sweden sweden NOUN issue-43 108 1 47,46 47,46 NOUN issue-43 109 1 47,77 47,77 NOUN issue-43 110 1 48,06 48,06 NUM issue-43 110 2 48,87 48,87 NOUN issue-43 111 1 48,32 48,32 NUM issue-43 111 2 47,36 47,36 NOUN issue-43 111 3 46,44 46,44 NUM issue-43 112 1 46,56 46,56 PROPN issue-43 113 1 45,42 45,42 NOUN issue-43 114 1 44,19 44,19 NUM issue-43 115 1 44,31 44,31 PROPN issue-43 115 2 italy italy PROPN issue-43 115 3 41,09 41,09 NOUN issue-43 115 4 41,53 41,53 NUM issue-43 115 5 40,76 40,76 NOUN issue-43 115 6 40,59 40,59 VERB issue-43 115 7 42,08 42,08 NOUN issue-43 115 8 43,19 43,19 NUM issue-43 115 9 43,03 43,03 NUM issue-43 115 10 43,39 43,39 VERB issue-43 116 1 42,96 42,96 NOUN issue-43 116 2 43,01 43,01 NUM issue-43 116 3 44,42 44,42 NUM issue-43 116 4 belgium belgium NOUN issue-43 116 5 44,74 44,74 PROPN issue-43 116 6 44,26 44,26 NOUN issue-43 116 7 44,40 44,40 NUM issue-43 116 8 44,47 44,47 PROPN issue-43 116 9 44,11 44,11 NOUN issue-43 117 1 43,60 43,60 NUM issue-43 117 2 43,95 43,95 NUM issue-43 117 3 43,10 43,10 NUM issue-43 117 4 43,54 43,54 NUM issue-43 117 5 44,06 44,06 NUM issue-43 117 6 45,28 45,28 NOUN issue-43 117 7 france france PROPN issue-43 117 8 43,52 43,52 NOUN issue-43 117 9 43,34 43,34 NOUN issue-43 117 10 43,57 43,57 NUM issue-43 117 11 44,10 44,10 NUM issue-43 117 12 44,39 44,39 NOUN issue-43 117 13 43,67 43,67 NUM issue-43 117 14 43,51 43,51 NOUN issue-43 117 15 42,46 42,46 PROPN issue-43 117 16 42,87 42,87 NOUN issue-43 118 1 44,07 44,07 NOUN issue-43 118 2 45,29 45,29 NOUN issue-43 118 3 denmark denmark NOUN issue-43 119 1 47,86 47,86 NOUN issue-43 119 2 48,02 48,02 NOUN issue-43 119 3 49,03 49,03 NUM issue-43 119 4 50,83 50,83 NUM issue-43 119 5 49,62 49,62 ADJ issue-43 119 6 48,90 48,90 NOUN issue-43 120 1 47,76 47,76 NOUN issue-43 120 2 47,76 47,76 VERB issue-43 120 3 47,42 47,42 NUM issue-43 121 1 47,68 47,68 NUM issue-43 121 2 47,96 47,96 PROPN issue-43 121 3 baltic baltic ADJ issue-43 121 4 journal journal NOUN issue-43 121 5 of of ADP issue-43 121 6 economic economic ADJ issue-43 121 7 studies study NOUN issue-43 121 8 93 93 NUM issue-43 121 9 vol vol NOUN issue-43 121 10 . . PROPN issue-43 122 1 1 1 NUM issue-43 122 2 , , PUNCT issue-43 122 3 no no INTJ issue-43 122 4 . . NOUN issue-43 122 5 2 2 NUM issue-43 122 6 , , PUNCT issue-43 122 7 2015 2015 NUM issue-43 122 8 references reference NOUN issue-43 122 9 belous belous NOUN issue-43 122 10 , , PUNCT issue-43 122 11 i. i. NOUN issue-43 122 12 ( ( PUNCT issue-43 122 13 2012 2012 NUM issue-43 122 14 ) ) PUNCT issue-43 122 15 . . PUNCT issue-43 123 1 the the DET issue-43 123 2 value value NOUN issue-43 123 3 of of ADP issue-43 123 4 tax tax NOUN issue-43 123 5 leverage leverage NOUN issue-43 123 6 in in ADP issue-43 123 7 the the DET issue-43 123 8 system system NOUN issue-43 123 9 of of ADP issue-43 123 10 revitalization revitalization NOUN issue-43 123 11 of of ADP issue-43 123 12 the the DET issue-43 123 13 national national ADJ issue-43 123 14 economy economy NOUN issue-43 123 15 . . PUNCT issue-43 124 1 foreign foreign ADJ issue-43 124 2 trade trade NOUN issue-43 124 3 , , PUNCT issue-43 124 4 economics economic NOUN issue-43 124 5 , , PUNCT issue-43 124 6 finance finance NOUN issue-43 124 7 , , PUNCT issue-43 124 8 law law NOUN issue-43 124 9 , , PUNCT issue-43 124 10 issue issue NOUN issue-43 124 11 1 1 NUM issue-43 124 12 , , PUNCT issue-43 124 13 p. p. NOUN issue-43 124 14 127 127 NUM issue-43 124 15 - - SYM issue-43 124 16 130 130 NUM issue-43 124 17 . . PUNCT issue-43 125 1 chernyshev chernyshev PROPN issue-43 125 2 , , PUNCT issue-43 125 3 m. m. NOUN issue-43 125 4 ( ( PUNCT issue-43 125 5 2014 2014 NUM issue-43 125 6 ) ) PUNCT issue-43 125 7 . . PUNCT issue-43 126 1 improved improve VERB issue-43 126 2 methods method NOUN issue-43 126 3 of of ADP issue-43 126 4 calculating calculate VERB issue-43 126 5 the the DET issue-43 126 6 tax tax NOUN issue-43 126 7 burden burden NOUN issue-43 126 8 of of ADP issue-43 126 9 vat vat NOUN issue-43 126 10 . . PUNCT issue-43 127 1 economy economy NOUN issue-43 127 2 & & CCONJ issue-43 127 3 state state PROPN issue-43 127 4 , , PUNCT issue-43 127 5 issue issue NOUN issue-43 127 6 10 10 NUM issue-43 127 7 , , PUNCT issue-43 127 8 p. p. NOUN issue-43 127 9 148 148 NUM issue-43 127 10 - - SYM issue-43 127 11 151 151 NUM issue-43 127 12 . . PUNCT issue-43 128 1 datsenko datsenko PROPN issue-43 128 2 , , PUNCT issue-43 128 3 g.v g.v PROPN issue-43 128 4 . . PROPN issue-43 128 5 & & CCONJ issue-43 128 6 pichkur pichkur PROPN issue-43 128 7 , , PUNCT issue-43 128 8 i.v i.v PROPN issue-43 128 9 . . PUNCT issue-43 129 1 ( ( PUNCT issue-43 129 2 2013 2013 NUM issue-43 129 3 ) ) PUNCT issue-43 129 4 . . PUNCT issue-43 130 1 tax tax NOUN issue-43 130 2 burden burden NOUN issue-43 130 3 as as ADP issue-43 130 4 a a DET issue-43 130 5 criterion criterion NOUN issue-43 130 6 for for ADP issue-43 130 7 the the DET issue-43 130 8 efficiency efficiency NOUN issue-43 130 9 of of ADP issue-43 130 10 tax tax NOUN issue-43 130 11 policy policy NOUN issue-43 130 12 . . PUNCT issue-43 131 1 accounting accounting NOUN issue-43 131 2 , , PUNCT issue-43 131 3 control control NOUN issue-43 131 4 and and CCONJ issue-43 131 5 analysis analysis NOUN issue-43 131 6 in in ADP issue-43 131 7 the the DET issue-43 131 8 management management NOUN issue-43 131 9 of of ADP issue-43 131 10 business business NOUN issue-43 131 11 activities activity NOUN issue-43 131 12 : : PUNCT issue-43 131 13 scientific scientific ADJ issue-43 131 14 research research NOUN issue-43 131 15 journal journal NOUN issue-43 131 16 ukrainian ukrainian ADJ issue-43 131 17 scientific scientific ADJ issue-43 131 18 - - PUNCT issue-43 131 19 practical practical ADJ issue-43 131 20 internet internet NOUN issue-43 131 21 conference conference NOUN issue-43 131 22 , , PUNCT issue-43 131 23 p. p. NOUN issue-43 131 24 321 321 NUM issue-43 131 25 - - SYM issue-43 131 26 324 324 NUM issue-43 131 27 . . PUNCT issue-43 132 1 korkuna korkuna PROPN issue-43 132 2 , , PUNCT issue-43 132 3 n.m n.m PROPN issue-43 132 4 . . PROPN issue-43 132 5 & & CCONJ issue-43 132 6 tsehelyk tsehelyk ADV issue-43 132 7 , , PUNCT issue-43 132 8 g.g g.g PROPN issue-43 132 9 . . PROPN issue-43 132 10 ( ( PUNCT issue-43 132 11 2013 2013 NUM issue-43 132 12 ) ) PUNCT issue-43 132 13 . . PUNCT issue-43 133 1 economic economic ADJ issue-43 133 2 - - PUNCT issue-43 133 3 mathematical mathematical ADJ issue-43 133 4 methods method NOUN issue-43 133 5 and and CCONJ issue-43 133 6 models model NOUN issue-43 133 7 to to PART issue-43 133 8 improve improve VERB issue-43 133 9 the the DET issue-43 133 10 mechanism mechanism NOUN issue-43 133 11 of of ADP issue-43 133 12 tax tax NOUN issue-43 133 13 burden burden NOUN issue-43 133 14 . . PUNCT issue-43 134 1 actual actual ADJ issue-43 134 2 problems problem NOUN issue-43 134 3 of of ADP issue-43 134 4 economy economy NOUN issue-43 134 5 , , PUNCT issue-43 134 6 issue issue NOUN issue-43 134 7 12 12 NUM issue-43 134 8 , , PUNCT issue-43 134 9 p. p. NOUN issue-43 134 10 246 246 NUM issue-43 134 11 - - SYM issue-43 134 12 253 253 NUM issue-43 134 13 . . PUNCT issue-43 135 1 korotkevich korotkevich PROPN issue-43 135 2 , , PUNCT issue-43 135 3 a.v a.v PROPN issue-43 135 4 . . PROPN issue-43 135 5 ( ( PUNCT issue-43 135 6 2012 2012 NUM issue-43 135 7 ) ) PUNCT issue-43 135 8 . . PUNCT issue-43 136 1 potential potential ADJ issue-43 136 2 risks risk NOUN issue-43 136 3 reducing reduce VERB issue-43 136 4 the the DET issue-43 136 5 tax tax NOUN issue-43 136 6 burden burden NOUN issue-43 136 7 in in ADP issue-43 136 8 terms term NOUN issue-43 136 9 of of ADP issue-43 136 10 the the DET issue-43 136 11 introduction introduction NOUN issue-43 136 12 of of ADP issue-43 136 13 the the DET issue-43 136 14 tax tax NOUN issue-43 136 15 code code NOUN issue-43 136 16 of of ADP issue-43 136 17 ukraine ukraine PROPN issue-43 136 18 . . PUNCT issue-43 137 1 formation formation NOUN issue-43 137 2 of of ADP issue-43 137 3 market market NOUN issue-43 137 4 relations relation NOUN issue-43 137 5 in in ADP issue-43 137 6 ukraine ukraine NOUN issue-43 137 7 , , PUNCT issue-43 137 8 issue issue NOUN issue-43 137 9 6 6 NUM issue-43 137 10 , , PUNCT issue-43 137 11 p. p. NOUN issue-43 137 12 25 25 NUM issue-43 137 13 - - SYM issue-43 137 14 29 29 NUM issue-43 137 15 . . PUNCT issue-43 138 1 lohanova lohanova PROPN issue-43 138 2 , , PUNCT issue-43 138 3 n. n. PROPN issue-43 138 4 ( ( PUNCT issue-43 138 5 2012 2012 NUM issue-43 138 6 ) ) PUNCT issue-43 138 7 . . PUNCT issue-43 139 1 tax tax NOUN issue-43 139 2 burden burden NOUN issue-43 139 3 in in ADP issue-43 139 4 ukraine ukraine NOUN issue-43 139 5 as as ADP issue-43 139 6 a a DET issue-43 139 7 factor factor NOUN issue-43 139 8 of of ADP issue-43 139 9 impact impact NOUN issue-43 139 10 on on ADP issue-43 139 11 the the DET issue-43 139 12 economic economic ADJ issue-43 139 13 viability viability NOUN issue-43 139 14 . . PUNCT issue-43 140 1 economist economist NOUN issue-43 140 2 , , PUNCT issue-43 140 3 issue issue NOUN issue-43 140 4 4 4 NUM issue-43 140 5 , , PUNCT issue-43 140 6 p. p. NOUN issue-43 140 7 46 46 NUM issue-43 140 8 - - SYM issue-43 140 9 49 49 NUM issue-43 140 10 . . PUNCT issue-43 141 1 malyshkin malyshkin PROPN issue-43 141 2 , , PUNCT issue-43 141 3 a. a. NOUN issue-43 141 4 ( ( PUNCT issue-43 141 5 2013 2013 NUM issue-43 141 6 ) ) PUNCT issue-43 141 7 . . PUNCT issue-43 142 1 accounting accounting NOUN issue-43 142 2 and and CCONJ issue-43 142 3 auditing auditing NOUN issue-43 142 4 taxes taxis NOUN issue-43 142 5 and and CCONJ issue-43 142 6 ukraine ukraine NOUN issue-43 142 7 : : PUNCT issue-43 142 8 theory theory NOUN issue-43 142 9 , , PUNCT issue-43 142 10 methodology methodology NOUN issue-43 142 11 , , PUNCT issue-43 142 12 practice practice NOUN issue-43 142 13 . . PUNCT issue-43 143 1 monograph monograph NOUN issue-43 143 2 , , PUNCT issue-43 143 3 373 373 NUM issue-43 143 4 p. p. NOUN issue-43 143 5 melnyk melnyk ADV issue-43 143 6 , , PUNCT issue-43 143 7 t. t. PROPN issue-43 143 8 ( ( PUNCT issue-43 143 9 2005 2005 NUM issue-43 143 10 ) ) PUNCT issue-43 143 11 . . PUNCT issue-43 144 1 effect effect VERB issue-43 144 2 internal internal ADJ issue-43 144 3 taxes taxis NOUN issue-43 144 4 on on ADP issue-43 144 5 foreign foreign ADJ issue-43 144 6 economy economy NOUN issue-43 144 7 ukraine ukraine NOUN issue-43 144 8 . . PUNCT issue-43 145 1 the the DET issue-43 145 2 economist economist NOUN issue-43 145 3 , , PUNCT issue-43 145 4 issue issue NOUN issue-43 145 5 12 12 NUM issue-43 145 6 , , PUNCT issue-43 145 7 p. p. NOUN issue-43 145 8 42 42 NUM issue-43 145 9 - - SYM issue-43 145 10 45 45 NUM issue-43 145 11 . . PUNCT issue-43 145 12 panura panura NOUN issue-43 145 13 , , PUNCT issue-43 145 14 v. v. PROPN issue-43 145 15 ( ( PUNCT issue-43 145 16 2012 2012 NUM issue-43 145 17 ) ) PUNCT issue-43 145 18 . . PUNCT issue-43 146 1 innovative innovative ADJ issue-43 146 2 approaches approach NOUN issue-43 146 3 to to ADP issue-43 146 4 the the DET issue-43 146 5 assessment assessment NOUN issue-43 146 6 of of ADP issue-43 146 7 the the DET issue-43 146 8 tax tax NOUN issue-43 146 9 burden burden NOUN issue-43 146 10 in in ADP issue-43 146 11 times time NOUN issue-43 146 12 of of ADP issue-43 146 13 economic economic ADJ issue-43 146 14 instability instability NOUN issue-43 146 15 . . PUNCT issue-43 147 1 problems problem NOUN issue-43 147 2 of of ADP issue-43 147 3 science science NOUN issue-43 147 4 , , PUNCT issue-43 147 5 issue issue NOUN issue-43 147 6 11 11 NUM issue-43 147 7 , , PUNCT issue-43 147 8 p. p. NOUN issue-43 147 9 42 42 NUM issue-43 147 10 - - SYM issue-43 147 11 47 47 NUM issue-43 147 12 . . PUNCT issue-43 148 1 savchenko savchenko PROPN issue-43 148 2 , , PUNCT issue-43 148 3 v.f v.f PROPN issue-43 148 4 . . PROPN issue-43 148 5 ( ( PUNCT issue-43 148 6 2011 2011 NUM issue-43 148 7 ) ) PUNCT issue-43 148 8 . . PUNCT issue-43 149 1 evaluation evaluation NOUN issue-43 149 2 of of ADP issue-43 149 3 the the DET issue-43 149 4 tax tax NOUN issue-43 149 5 burden burden NOUN issue-43 149 6 in in ADP issue-43 149 7 ukraine ukraine NOUN issue-43 149 8 . . PUNCT issue-43 150 1 economic economic ADJ issue-43 150 2 journal journal PROPN issue-43 150 3 – – PUNCT issue-43 150 4 xxi xxi ADJ issue-43 150 5 , , PUNCT issue-43 150 6 issue issue NOUN issue-43 150 7 9/10 9/10 NUM issue-43 150 8 , , PUNCT issue-43 150 9 p. p. NOUN issue-43 150 10 25 25 NUM issue-43 150 11 - - SYM issue-43 150 12 28 28 NUM issue-43 150 13 . . PUNCT issue-43 151 1 sokolovskaya sokolovskaya NOUN issue-43 151 2 , , PUNCT issue-43 151 3 a.m. a.m. PROPN issue-43 151 4 ( ( PUNCT issue-43 151 5 2008 2008 NUM issue-43 151 6 ) ) PUNCT issue-43 151 7 . . PUNCT issue-43 152 1 methodological methodological ADJ issue-43 152 2 and and CCONJ issue-43 152 3 methodical methodical ADJ issue-43 152 4 aspects aspect NOUN issue-43 152 5 of of ADP issue-43 152 6 determination determination NOUN issue-43 152 7 of of ADP issue-43 152 8 the the DET issue-43 152 9 tax tax NOUN issue-43 152 10 burden burden NOUN issue-43 152 11 on on ADP issue-43 152 12 labor labor NOUN issue-43 152 13 , , PUNCT issue-43 152 14 capital capital NOUN issue-43 152 15 and and CCONJ issue-43 152 16 consumption consumption NOUN issue-43 152 17 . . PUNCT issue-43 153 1 finance finance NOUN issue-43 153 2 of of ADP issue-43 153 3 ukraine ukraine NOUN issue-43 153 4 , , PUNCT issue-43 153 5 issue issue NOUN issue-43 153 6 1 1 NUM issue-43 153 7 , , PUNCT issue-43 153 8 p. p. NOUN issue-43 153 9 65 65 NUM issue-43 153 10 - - SYM issue-43 153 11 76 76 NUM issue-43 153 12 . . PUNCT issue-43 154 1 stepura stepura PROPN issue-43 154 2 , , PUNCT issue-43 154 3 m.m m.m PROPN issue-43 154 4 . . PROPN issue-43 154 5 ( ( PUNCT issue-43 154 6 2011 2011 NUM issue-43 154 7 ) ) PUNCT issue-43 154 8 . . PUNCT issue-43 155 1 optimization optimization NOUN issue-43 155 2 of of ADP issue-43 155 3 the the DET issue-43 155 4 tax tax NOUN issue-43 155 5 burden burden NOUN issue-43 155 6 in in ADP issue-43 155 7 ukraine ukraine NOUN issue-43 155 8 under under ADP issue-43 155 9 uncertainty uncertainty NOUN issue-43 155 10 and and CCONJ issue-43 155 11 risk risk NOUN issue-43 155 12 . . PUNCT issue-43 156 1 economy economy NOUN issue-43 156 2 & & CCONJ issue-43 156 3 state state PROPN issue-43 156 4 , , PUNCT issue-43 156 5 issue issue NOUN issue-43 156 6 3 3 NUM issue-43 156 7 , , PUNCT issue-43 156 8 p. p. NOUN issue-43 156 9 78 78 NUM issue-43 156 10 - - SYM issue-43 156 11 80 80 NUM issue-43 156 12 . . PUNCT issue-43 157 1 timchenko timchenko PROPN issue-43 157 2 , , PUNCT issue-43 157 3 a. a. PROPN issue-43 157 4 , , PUNCT issue-43 157 5 kondratenko kondratenko PROPN issue-43 157 6 , , PUNCT issue-43 157 7 m.v m.v PROPN issue-43 157 8 . . PUNCT issue-43 157 9 ( ( PUNCT issue-43 157 10 2012 2012 NUM issue-43 157 11 ) ) PUNCT issue-43 157 12 . . PUNCT issue-43 158 1 the the DET issue-43 158 2 tax tax NOUN issue-43 158 3 burden burden NOUN issue-43 158 4 on on ADP issue-43 158 5 legal legal ADJ issue-43 158 6 entities entity NOUN issue-43 158 7 in in ADP issue-43 158 8 ukraine ukraine NOUN issue-43 158 9 and and CCONJ issue-43 158 10 its its PRON issue-43 158 11 impact impact NOUN issue-43 158 12 on on ADP issue-43 158 13 economic economic ADJ issue-43 158 14 growth growth NOUN issue-43 158 15 . . PUNCT issue-43 159 1 finance finance NOUN issue-43 159 2 of of ADP issue-43 159 3 ukraine ukraine NOUN issue-43 159 4 , , PUNCT issue-43 159 5 issue issue NOUN issue-43 159 6 10 10 NUM issue-43 159 7 , , PUNCT issue-43 159 8 p. p. NOUN issue-43 159 9 34 34 NUM issue-43 159 10 - - SYM issue-43 159 11 43 43 NUM issue-43 159 12 . . PUNCT issue-43 160 1 state state NOUN issue-43 160 2 statistics statistic NOUN issue-43 160 3 service service NOUN issue-43 160 4 of of ADP issue-43 160 5 ukraine ukraine NOUN issue-43 160 6 . . PUNCT issue-43 161 1 [ [ X issue-43 161 2 electronic electronic ADJ issue-43 161 3 resource resource NOUN issue-43 161 4 ] ] PUNCT issue-43 161 5 . . PUNCT issue-43 161 6 – – PUNCT issue-43 161 7 retrieved retrieve VERB issue-43 161 8 from from ADP issue-43 161 9 : : PUNCT issue-43 161 10 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-43 161 11 state state PROPN issue-43 161 12 exchequer exchequer PROPN issue-43 161 13 service service NOUN issue-43 161 14 of of ADP issue-43 161 15 ukraine ukraine NOUN issue-43 161 16 . . PUNCT issue-43 162 1 [ [ X issue-43 162 2 electronic electronic ADJ issue-43 162 3 resource resource NOUN issue-43 162 4 ] ] PUNCT issue-43 162 5 . . PUNCT issue-43 162 6 – – PUNCT issue-43 162 7 retrieved retrieve VERB issue-43 162 8 from from ADP issue-43 162 9 : : PUNCT issue-43 162 10 http://www.treasury.gov.ua/ http://www.treasury.gov.ua/ NOUN issue-43 162 11 ольга ольга VERB issue-43 162 12 мельник мельник X issue-43 162 13 роль роль PROPN issue-43 162 14 налоговой налоговой NOUN issue-43 162 15 нагрузки нагрузки NOUN issue-43 162 16 в в PROPN issue-43 162 17 системе системе VERB issue-43 162 18 налогообложения налогообложения VERB issue-43 162 19 украины украины PROPN issue-43 162 20 аннотация аннотация NOUN issue-43 162 21 . . PUNCT issue-43 163 1 целью целью PROPN issue-43 163 2 исследования исследования PROPN issue-43 163 3 есть есть VERB issue-43 163 4 подчеркнуть подчеркнуть PROPN issue-43 163 5 и и PROPN issue-43 163 6 представить представить PROPN issue-43 163 7 важность важность VERB issue-43 163 8 налоговой налоговой NOUN issue-43 163 9 нагрузки нагрузки PROPN issue-43 163 10 в в PROPN issue-43 163 11 системе системе VERB issue-43 163 12 налогообложения налогообложения PROPN issue-43 163 13 украины украины NOUN issue-43 163 14 , , PUNCT issue-43 163 15 показать показать ADJ issue-43 163 16 ее ее ADP issue-43 163 17 влияние влияние PROPN issue-43 163 18 на на PROPN issue-43 163 19 прибыль прибыль PROPN issue-43 163 20 субъектов субъектов PROPN issue-43 163 21 хозяйственной хозяйственной PROPN issue-43 163 22 деятельности деятельности PROPN issue-43 163 23 страны страны PROPN issue-43 163 24 . . PUNCT issue-43 164 1 проблема проблема PROPN issue-43 164 2 оптимизации оптимизации PROPN issue-43 164 3 налогообложения налогообложения PROPN issue-43 164 4 связана связана PROPN issue-43 164 5 с с PROPN issue-43 164 6 двумя двумя PROPN issue-43 164 7 факторами факторами PROPN issue-43 164 8 , , PUNCT issue-43 164 9 а а PROPN issue-43 164 10 именно именно NOUN issue-43 164 11 : : PUNCT issue-43 164 12 как как AUX issue-43 164 13 наполнить наполнить ADV issue-43 164 14 бюджет бюджет VERB issue-43 164 15 страны страны NOUN issue-43 164 16 и и PROPN issue-43 164 17 в в PROPN issue-43 164 18 то то ADV issue-43 164 19 же же INTJ issue-43 164 20 время время PROPN issue-43 164 21 создать создать NOUN issue-43 164 22 благоприятные благоприятные PROPN issue-43 164 23 условия условия PROPN issue-43 164 24 для для PROPN issue-43 164 25 деятельности деятельности PROPN issue-43 164 26 предприятий предприятий NOUN issue-43 164 27 , , PUNCT issue-43 164 28 для для PROPN issue-43 164 29 их их PROPN issue-43 164 30 развития развития PROPN issue-43 164 31 . . PUNCT issue-43 165 1 также также NOUN issue-43 165 2 , , PUNCT issue-43 165 3 целью целью NOUN issue-43 165 4 исследования исследования NOUN issue-43 165 5 есть есть PROPN issue-43 165 6 разработка разработка NOUN issue-43 165 7 научно научно PROPN issue-43 165 8 - - PUNCT issue-43 165 9 методических методических ADJ issue-43 165 10 основ основ NOUN issue-43 165 11 , , PUNCT issue-43 165 12 практических практических VERB issue-43 165 13 рекомендаций рекомендаций PROPN issue-43 165 14 на на PROPN issue-43 165 15 счет счет PROPN issue-43 165 16 управления управления PROPN issue-43 165 17 налоговой налоговой PROPN issue-43 165 18 нагрузкой нагрузкой PROPN issue-43 165 19 субъекта субъекта PROPN issue-43 165 20 хозяйственной хозяйственной PROPN issue-43 165 21 деятельности деятельности PROPN issue-43 165 22 на на PROPN issue-43 165 23 базе базе PROPN issue-43 165 24 повышения повышения ADJ issue-43 165 25 эффективности эффективности NOUN issue-43 165 26 использования использования VERB issue-43 165 27 производственных производственных PROPN issue-43 165 28 ресурсов ресурсов NOUN issue-43 165 29 . . PUNCT issue-43 166 1 для для PROPN issue-43 166 2 достижения достижения PROPN issue-43 166 3 данной данной PROPN issue-43 166 4 цели цели VERB issue-43 166 5 было было PROPN issue-43 166 6 рассмотрено рассмотрено NOUN issue-43 166 7 изменения изменения ADJ issue-43 166 8 налогового налогового PROPN issue-43 166 9 кодекса кодекса ADV issue-43 166 10 , , PUNCT issue-43 166 11 введение введение NOUN issue-43 166 12 новых новых PROPN issue-43 166 13 ставок ставок NOUN issue-43 166 14 и и PROPN issue-43 166 15 налогов налогов NOUN issue-43 166 16 , , PUNCT issue-43 166 17 которые которые PROPN issue-43 166 18 влияют влияют PROPN issue-43 166 19 на на PROPN issue-43 166 20 деятельность деятельность PROPN issue-43 166 21 предприятия предприятия PROPN issue-43 166 22 , , PUNCT issue-43 166 23 также также NOUN issue-43 166 24 , , PUNCT issue-43 166 25 были были NOUN issue-43 166 26 сформированы сформированы PROPN issue-43 166 27 основные основные PROPN issue-43 166 28 критерия критерия PROPN issue-43 166 29 т т PROPN issue-43 166 30 показатели показатели VERB issue-43 166 31 оценки оценки ADJ issue-43 166 32 налоговой налоговой NOUN issue-43 166 33 нагрузки нагрузки PROPN issue-43 166 34 на на PROPN issue-43 166 35 предприятие предприятие PROPN issue-43 166 36 . . PUNCT issue-43 167 1 объектом объектом PROPN issue-43 167 2 исследования исследования PROPN issue-43 167 3 есть есть PROPN issue-43 167 4 процесс процесс PROPN issue-43 167 5 управления управления PROPN issue-43 167 6 налоговой налоговой PROPN issue-43 167 7 нагрузкой нагрузкой PROPN issue-43 167 8 на на PROPN issue-43 167 9 основе основе PROPN issue-43 167 10 увеличения увеличения NOUN issue-43 167 11 эффективности эффективности NOUN issue-43 167 12 использования использования NOUN issue-43 167 13 производственных производственных ADJ issue-43 167 14 ресурсов ресурсов NOUN issue-43 167 15 предприятия предприятия NOUN issue-43 167 16 . . PUNCT issue-43 168 1 предметом предметом NOUN issue-43 168 2 исследования исследования NOUN issue-43 168 3 есть есть NOUN issue-43 168 4 теоретико теоретико NOUN issue-43 168 5 - - PUNCT issue-43 168 6 методологические методологические PROPN issue-43 168 7 и и PROPN issue-43 168 8 практические практические PROPN issue-43 168 9 аспекты аспекты ADJ issue-43 168 10 управления управления PROPN issue-43 168 11 налоговой налоговой NOUN issue-43 168 12 нагрузкой нагрузкой NOUN issue-43 168 13 , , PUNCT issue-43 168 14 ее ее ADP issue-43 168 15 расчет расчет NOUN issue-43 168 16 и и PROPN issue-43 168 17 методы методы X issue-43 168 18 уменьшения уменьшения PROPN issue-43 168 19 и и PROPN issue-43 168 20 увеличения увеличения NOUN issue-43 168 21 , , PUNCT issue-43 168 22 исходя исходя NOUN issue-43 168 23 из из PROPN issue-43 168 24 особенностей особенностей PROPN issue-43 168 25 введения введения PROPN issue-43 168 26 хозяйственной хозяйственной NOUN issue-43 168 27 деятельности деятельности PROPN issue-43 168 28 . . PUNCT issue-43 169 1 методика методика ADJ issue-43 169 2 . . PUNCT issue-43 170 1 теоретическую теоретическую NOUN issue-43 170 2 основу основу PROPN issue-43 170 3 исследования исследования NOUN issue-43 170 4 составляют составляют VERB issue-43 170 5 основы основы NOUN issue-43 170 6 экономической экономической PROPN issue-43 170 7 теории теории NOUN issue-43 170 8 , , PUNCT issue-43 170 9 научные научные NOUN issue-43 170 10 труды труды NOUN issue-43 170 11 отечественных отечественных PROPN issue-43 170 12 и и PROPN issue-43 170 13 зарубежных зарубежных PROPN issue-43 170 14 ученых ученых NOUN issue-43 170 15 по по PROPN issue-43 170 16 теме теме NOUN issue-43 170 17 влияния влияния VERB issue-43 170 18 налогообложения налогообложения PROPN issue-43 170 19 на на PROPN issue-43 170 20 работу работу PROPN issue-43 170 21 предприятий предприятий PROPN issue-43 170 22 , , PUNCT issue-43 170 23 их их PROPN issue-43 170 24 прибыль прибыль NOUN issue-43 170 25 , , PUNCT issue-43 170 26 анализ анализ PROPN issue-43 170 27 статистических статистических PROPN issue-43 170 28 данных данных PROPN issue-43 170 29 в в PROPN issue-43 170 30 сравнении сравнении PROPN issue-43 170 31 нескольких нескольких PROPN issue-43 170 32 лет лет PROPN issue-43 170 33 . . PUNCT issue-43 171 1 для для PROPN issue-43 171 2 достижения достижения PROPN issue-43 171 3 поставленных поставленных PROPN issue-43 171 4 целей целей NOUN issue-43 171 5 использовались использовались ADJ issue-43 171 6 следующие следующие NOUN issue-43 171 7 методы методы NOUN issue-43 171 8 : : PUNCT issue-43 171 9 метод метод PROPN issue-43 171 10 системного системного PROPN issue-43 171 11 анализа анализа VERB issue-43 171 12 и и PROPN issue-43 171 13 обобщения обобщения NOUN issue-43 171 14 , , PUNCT issue-43 171 15 методы методы PROPN issue-43 171 16 статистических статистических PROPN issue-43 171 17 группирований группирований PROPN issue-43 171 18 , , PUNCT issue-43 171 19 экономико экономико NOUN issue-43 171 20 - - NOUN issue-43 171 21 математического математического NOUN issue-43 171 22 , , PUNCT issue-43 171 23 логического логического NOUN issue-43 171 24 и и PROPN issue-43 171 25 сравнительного сравнительного NOUN issue-43 171 26 анализа анализа VERB issue-43 171 27 . . PUNCT issue-43 172 1 информационную информационную PROPN issue-43 172 2 базу базу PROPN issue-43 172 3 для для PROPN issue-43 172 4 написания написания PROPN issue-43 172 5 статьи статьи PROPN issue-43 172 6 составляют составляют PROPN issue-43 172 7 законодательные законодательные NOUN issue-43 172 8 и и PROPN issue-43 172 9 нормативные нормативные NOUN issue-43 172 10 акты акты NOUN issue-43 172 11 украины украины NOUN issue-43 172 12 , , PUNCT issue-43 172 13 статистические статистические PROPN issue-43 172 14 данные данные NOUN issue-43 172 15 государственного государственного NOUN issue-43 172 16 комитета комитета ADV issue-43 172 17 статистики статистики NOUN issue-43 172 18 украины украины NOUN issue-43 172 19 , , PUNCT issue-43 172 20 отчетные отчетные ADJ issue-43 172 21 данные данные NOUN issue-43 172 22 предприятий предприятий NOUN issue-43 172 23 украины украины NOUN issue-43 172 24 . . PUNCT issue-43 173 1 метод метод NOUN issue-43 173 2 системного системного PROPN issue-43 173 3 анализа анализа VERB issue-43 173 4 и и PROPN issue-43 173 5 обобщения обобщения NOUN issue-43 173 6 использовался использовался NOUN issue-43 173 7 при при NOUN issue-43 173 8 исследовании исследовании PROPN issue-43 173 9 теоретических теоретических ADV issue-43 173 10 подходов подходов VERB issue-43 173 11 к к PROPN issue-43 173 12 выбору выбору VERB issue-43 173 13 эффективных эффективных PROPN issue-43 173 14 методов методов PROPN issue-43 173 15 управления управления PROPN issue-43 173 16 налоговой налоговой NOUN issue-43 173 17 нагрузкой нагрузкой PROPN issue-43 174 1 предприятия предприятия PUNCT issue-43 174 2 в в PROPN issue-43 174 3 практике практике NOUN issue-43 174 4 хозяйственной хозяйственной NOUN issue-43 174 5 деятельности деятельности PROPN issue-43 174 6 . . PUNCT issue-43 175 1 методы методы PROPN issue-43 175 2 экономико экономико NOUN issue-43 175 3 - - PUNCT issue-43 175 4 математического математического NOUN issue-43 175 5 , , PUNCT issue-43 175 6 логического логического NOUN issue-43 175 7 и и PROPN issue-43 175 8 сравнительного сравнительного NOUN issue-43 175 9 анализа анализа VERB issue-43 175 10 использовались использовались ADJ issue-43 175 11 при при NOUN issue-43 175 12 обобщении обобщении PROPN issue-43 175 13 , , PUNCT issue-43 175 14 обработке обработке PROPN issue-43 175 15 и и PROPN issue-43 175 16 аналитической аналитической VERB issue-43 175 17 оценке оценке ADJ issue-43 175 18 первичных первичных PROPN issue-43 175 19 фактических фактических ADP issue-43 175 20 материалов материалов PROPN issue-43 175 21 . . PUNCT issue-43 176 1 результаты результаты PROPN issue-43 176 2 . . PUNCT issue-43 177 1 основным основным PROPN issue-43 177 2 теоретическим теоретическим PROPN issue-43 177 3 результатом результатом PROPN issue-43 177 4 является является ADJ issue-43 177 5 обосноваbaltic обосноваbaltic ADJ issue-43 177 6 journal journal PROPN issue-43 177 7 of of ADP issue-43 177 8 economic economic ADJ issue-43 177 9 studies study NOUN issue-43 177 10 94 94 NUM issue-43 177 11 vol vol NOUN issue-43 177 12 . . PROPN issue-43 178 1 1 1 NUM issue-43 178 2 , , PUNCT issue-43 178 3 no no INTJ issue-43 178 4 . . NOUN issue-43 178 5 2 2 NUM issue-43 178 6 , , PUNCT issue-43 178 7 2015 2015 NUM issue-43 178 8 ние ние PROPN issue-43 178 9 основных основных PROPN issue-43 178 10 принципов принципов PROPN issue-43 178 11 ведения ведения PROPN issue-43 178 12 хозяйственной хозяйственной NOUN issue-43 178 13 деятельности деятельности PROPN issue-43 178 14 предприятия предприятия NOUN issue-43 178 15 с с PROPN issue-43 178 16 учетом учетом NOUN issue-43 178 17 налоговой налоговой NOUN issue-43 178 18 системы системы PROPN issue-43 178 19 страны страны PROPN issue-43 178 20 , , PUNCT issue-43 178 21 при при PROPN issue-43 178 22 этом этом PROPN issue-43 178 23 сохраняя сохраняя PROPN issue-43 178 24 прибыльность прибыльность NOUN issue-43 178 25 предприятия предприятия NOUN issue-43 178 26 . . PUNCT issue-43 179 1 результатом результатом NOUN issue-43 179 2 исследования исследования PROPN issue-43 179 3 также также PROPN issue-43 179 4 есть есть PROPN issue-43 179 5 усовершенствование усовершенствование NOUN issue-43 179 6 подходов подходов VERB issue-43 179 7 к к ADP issue-43 179 8 поискам поискам PROPN issue-43 179 9 резервов резервов PROPN issue-43 179 10 на на PROPN issue-43 179 11 предприятиях предприятиях PROPN issue-43 179 12 для для PROPN issue-43 179 13 уменьшения уменьшения PROPN issue-43 179 14 налоговой налоговой NOUN issue-43 179 15 нагрузки нагрузки PROPN issue-43 179 16 , , PUNCT issue-43 179 17 классификация классификация PROPN issue-43 179 18 факторов факторов ADV issue-43 179 19 , , PUNCT issue-43 179 20 которые которые PROPN issue-43 179 21 влияют влияют PROPN issue-43 179 22 на на PROPN issue-43 179 23 уровень уровень PROPN issue-43 179 24 налоговых налоговых PROPN issue-43 179 25 платежей платежей PROPN issue-43 179 26 субъекта субъекта PROPN issue-43 179 27 хозяйственной хозяйственной PROPN issue-43 179 28 деятельности деятельности PROPN issue-43 179 29 . . PUNCT issue-43 180 1 кроме кроме PROPN issue-43 180 2 того того NOUN issue-43 180 3 , , PUNCT issue-43 180 4 обращено обращено NOUN issue-43 180 5 внимание внимание PROPN issue-43 180 6 на на PROPN issue-43 180 7 организационную организационную PROPN issue-43 180 8 структуру структуру PROPN issue-43 180 9 предприятия предприятия VERB issue-43 180 10 , , PUNCT issue-43 180 11 в в PROPN issue-43 180 12 основе основе PROPN issue-43 180 13 которой которой PROPN issue-43 180 14 есть есть PROPN issue-43 180 15 налоговый налоговый PROPN issue-43 181 1 менеджмент менеджмент ADV issue-43 181 2 , , PUNCT issue-43 181 3 который который ADJ issue-43 181 4 позволяет позволяет ADJ issue-43 181 5 установить установить PROPN issue-43 181 6 связь связь PROPN issue-43 181 7 между между PROPN issue-43 181 8 отделами отделами PROPN issue-43 181 9 предприятия предприятия PUNCT issue-43 181 10 в в PROPN issue-43 181 11 процессе процессе PROPN issue-43 181 12 планирования планирования PROPN issue-43 181 13 , , PUNCT issue-43 181 14 анализа анализа VERB issue-43 181 15 и и PROPN issue-43 181 16 контроля контроля VERB issue-43 181 17 использования использования NOUN issue-43 181 18 ресурсов ресурсов ADJ issue-43 181 19 с с PROPN issue-43 181 20 целью целью ADJ issue-43 181 21 снижения снижения ADJ issue-43 181 22 налоговой налоговой NOUN issue-43 181 23 нагрузки нагрузки NOUN issue-43 181 24 . . PUNCT issue-43 182 1 практическое практическое ADJ issue-43 182 2 значение значение NOUN issue-43 182 3 результатов результатов PROPN issue-43 182 4 выражается выражается PROPN issue-43 182 5 в в PROPN issue-43 182 6 использовании использовании PROPN issue-43 182 7 определенных определенных PROPN issue-43 182 8 методик методик PROPN issue-43 182 9 в в PROPN issue-43 182 10 практической практической PROPN issue-43 182 11 деятельности деятельности PROPN issue-43 182 12 субъекта субъекта PROPN issue-43 182 13 хозяйственной хозяйственной PROPN issue-43 182 14 деятельности деятельности PROPN issue-43 183 1 на на PROPN issue-43 183 2 базе базе PROPN issue-43 183 3 формирования формирования PROPN issue-43 183 4 механизма механизма PROPN issue-43 183 5 управления управления ADJ issue-43 183 6 налоговыми налоговыми PROPN issue-43 183 7 платежами платежами PROPN issue-43 183 8 методом методом PROPN issue-43 183 9 увеличения увеличения NOUN issue-43 183 10 эффективности эффективности NOUN issue-43 183 11 использования использования NOUN issue-43 183 12 производственных производственных ADJ issue-43 183 13 ресурсов ресурсов NOUN issue-43 183 14 предприятия предприятия NOUN issue-43 183 15 . . PUNCT