id sid tid token lemma pos issue-439 1 1 baltic baltic PROPN issue-439 1 2 journal journal PROPN issue-439 1 3 of of ADP issue-439 1 4 economic economic ADJ issue-439 1 5 studies study NOUN issue-439 1 6 172 172 NUM issue-439 1 7 vol vol NOUN issue-439 1 8 . . PROPN issue-439 2 1 4 4 NUM issue-439 2 2 , , PUNCT issue-439 2 3 no no INTJ issue-439 2 4 . . NOUN issue-439 2 5 3 3 NUM issue-439 2 6 , , PUNCT issue-439 2 7 2018 2018 NUM issue-439 2 8 corresponding correspond VERB issue-439 2 9 author author NOUN issue-439 2 10 : : PUNCT issue-439 2 11 1 1 NUM issue-439 2 12 national national ADJ issue-439 2 13 prosecution prosecution NOUN issue-439 2 14 academy academy NOUN issue-439 2 15 of of ADP issue-439 2 16 ukraine ukraine PROPN issue-439 2 17 . . PUNCT issue-439 3 1 2 2 NUM issue-439 3 2 department department NOUN issue-439 3 3 of of ADP issue-439 3 4 criminal criminal ADJ issue-439 3 5 law law NOUN issue-439 3 6 and and CCONJ issue-439 3 7 procedure procedure NOUN issue-439 3 8 , , PUNCT issue-439 3 9 kyiv kyiv PROPN issue-439 3 10 national national PROPN issue-439 3 11 economic economic PROPN issue-439 3 12 university university NOUN issue-439 3 13 named name VERB issue-439 3 14 after after ADP issue-439 3 15 vadym vadym PROPN issue-439 3 16 hetman hetman PROPN issue-439 3 17 . . PUNCT issue-439 4 1 3 3 NUM issue-439 4 2 department department NOUN issue-439 4 3 of of ADP issue-439 4 4 criminal criminal ADJ issue-439 4 5 law law NOUN issue-439 4 6 and and CCONJ issue-439 4 7 justice justice NOUN issue-439 4 8 , , PUNCT issue-439 4 9 academician academician PROPN issue-439 4 10 stepan stepan PROPN issue-439 4 11 demianchuk demianchuk PROPN issue-439 4 12 international international PROPN issue-439 4 13 university university PROPN issue-439 4 14 of of ADP issue-439 4 15 economics economic NOUN issue-439 4 16 and and CCONJ issue-439 4 17 humanities humanity NOUN issue-439 4 18 . . PUNCT issue-439 5 1 doi doi NOUN issue-439 5 2 : : PUNCT issue-439 5 3 https://doi.org/10.30525/2256-0742/2018-4-3-172-178 https://doi.org/10.30525/2256-0742/2018-4-3-172-178 ADJ issue-439 5 4 tax tax NOUN issue-439 5 5 avoidance avoidance NOUN issue-439 5 6 as as ADP issue-439 5 7 a a DET issue-439 5 8 threat threat NOUN issue-439 5 9 to to ADP issue-439 5 10 economic economic ADJ issue-439 5 11 security security NOUN issue-439 5 12 : : PUNCT issue-439 5 13 ways way NOUN issue-439 5 14 and and CCONJ issue-439 5 15 methods method NOUN issue-439 5 16 of of ADP issue-439 5 17 counteraction counteraction NOUN issue-439 5 18 ( ( PUNCT issue-439 5 19 domestic domestic ADJ issue-439 5 20 and and CCONJ issue-439 5 21 foreign foreign ADJ issue-439 5 22 experience experience NOUN issue-439 5 23 ) ) PUNCT issue-439 5 24 serhii serhii NOUN issue-439 5 25 minchenko1 minchenko1 ADJ issue-439 5 26 national national ADJ issue-439 5 27 prosecution prosecution NOUN issue-439 5 28 academy academy PROPN issue-439 5 29 of of ADP issue-439 5 30 ukraine ukraine PROPN issue-439 5 31 , , PUNCT issue-439 5 32 ukraine ukraine PROPN issue-439 5 33 olena olena PROPN issue-439 5 34 oliinyk2 oliinyk2 PROPN issue-439 5 35 kyiv kyiv PROPN issue-439 5 36 national national PROPN issue-439 5 37 economic economic PROPN issue-439 5 38 university university NOUN issue-439 5 39 named name VERB issue-439 5 40 after after ADP issue-439 5 41 vadym vadym PROPN issue-439 5 42 hetman hetman PROPN issue-439 5 43 , , PUNCT issue-439 5 44 ukraine ukraine PROPN issue-439 5 45 andrii andrii VERB issue-439 5 46 borovyk3 borovyk3 PROPN issue-439 5 47 academician academician PROPN issue-439 5 48 stepan stepan PROPN issue-439 5 49 demianchuk demianchuk PROPN issue-439 5 50 international international PROPN issue-439 5 51 university university PROPN issue-439 5 52 of of ADP issue-439 5 53 economics economic NOUN issue-439 5 54 and and CCONJ issue-439 5 55 humanities humanity NOUN issue-439 5 56 , , PUNCT issue-439 5 57 ukraine ukraine PROPN issue-439 5 58 abstract abstract NOUN issue-439 5 59 . . PUNCT issue-439 6 1 the the DET issue-439 6 2 article article NOUN issue-439 6 3 is be AUX issue-439 6 4 devoted devote VERB issue-439 6 5 to to ADP issue-439 6 6 separate separate ADJ issue-439 6 7 issues issue NOUN issue-439 6 8 of of ADP issue-439 6 9 the the DET issue-439 6 10 use use NOUN issue-439 6 11 of of ADP issue-439 6 12 criminal criminal ADJ issue-439 6 13 law law NOUN issue-439 6 14 in in ADP issue-439 6 15 the the DET issue-439 6 16 regulation regulation NOUN issue-439 6 17 and and CCONJ issue-439 6 18 protection protection NOUN issue-439 6 19 of of ADP issue-439 6 20 economic economic ADJ issue-439 6 21 relations relation NOUN issue-439 6 22 , , PUNCT issue-439 6 23 as as ADV issue-439 6 24 well well ADV issue-439 6 25 as as ADP issue-439 6 26 the the DET issue-439 6 27 question question NOUN issue-439 6 28 of of ADP issue-439 6 29 the the DET issue-439 6 30 effectiveness effectiveness NOUN issue-439 6 31 of of ADP issue-439 6 32 using use VERB issue-439 6 33 such such DET issue-439 6 34 a a DET issue-439 6 35 method method NOUN issue-439 6 36 to to PART issue-439 6 37 ensure ensure VERB issue-439 6 38 the the DET issue-439 6 39 country country NOUN issue-439 6 40 ’s ’s PART issue-439 6 41 economic economic ADJ issue-439 6 42 security security NOUN issue-439 6 43 . . PUNCT issue-439 7 1 the the DET issue-439 7 2 comparison comparison NOUN issue-439 7 3 of of ADP issue-439 7 4 methods method NOUN issue-439 7 5 and and CCONJ issue-439 7 6 methods method NOUN issue-439 7 7 used use VERB issue-439 7 8 in in ADP issue-439 7 9 ukraine ukraine NOUN issue-439 7 10 , , PUNCT issue-439 7 11 the the DET issue-439 7 12 usa usa PROPN issue-439 7 13 , , PUNCT issue-439 7 14 germany germany PROPN issue-439 7 15 , , PUNCT issue-439 7 16 spain spain PROPN issue-439 7 17 , , PUNCT issue-439 7 18 belarus belarus PROPN issue-439 7 19 , , PUNCT issue-439 7 20 which which PRON issue-439 7 21 consisted consist VERB issue-439 7 22 both both PRON issue-439 7 23 in in ADP issue-439 7 24 the the DET issue-439 7 25 criminalization criminalization NOUN issue-439 7 26 of of ADP issue-439 7 27 certain certain ADJ issue-439 7 28 acts act NOUN issue-439 7 29 and and CCONJ issue-439 7 30 in in ADP issue-439 7 31 the the DET issue-439 7 32 introduction introduction NOUN issue-439 7 33 of of ADP issue-439 7 34 incentive incentive NOUN issue-439 7 35 and and CCONJ issue-439 7 36 incentive incentive NOUN issue-439 7 37 rules rule NOUN issue-439 7 38 for for ADP issue-439 7 39 taxpayers taxpayer NOUN issue-439 7 40 . . PUNCT issue-439 8 1 the the DET issue-439 8 2 subject subject NOUN issue-439 8 3 of of ADP issue-439 8 4 the the DET issue-439 8 5 study study NOUN issue-439 8 6 is be AUX issue-439 8 7 the the DET issue-439 8 8 issue issue NOUN issue-439 8 9 of of ADP issue-439 8 10 criminalization criminalization NOUN issue-439 8 11 and and CCONJ issue-439 8 12 decriminalization decriminalization NOUN issue-439 8 13 of of ADP issue-439 8 14 certain certain ADJ issue-439 8 15 social social ADJ issue-439 8 16 relations relation NOUN issue-439 8 17 in in ADP issue-439 8 18 the the DET issue-439 8 19 field field NOUN issue-439 8 20 of of ADP issue-439 8 21 economic economic ADJ issue-439 8 22 security security NOUN issue-439 8 23 . . PUNCT issue-439 9 1 first first ADV issue-439 9 2 of of ADP issue-439 9 3 all all PRON issue-439 9 4 , , PUNCT issue-439 9 5 it it PRON issue-439 9 6 concerns concern VERB issue-439 9 7 the the DET issue-439 9 8 sphere sphere NOUN issue-439 9 9 of of ADP issue-439 9 10 payment payment NOUN issue-439 9 11 to to ADP issue-439 9 12 the the DET issue-439 9 13 budget budget NOUN issue-439 9 14 of of ADP issue-439 9 15 taxes taxis NOUN issue-439 9 16 and and CCONJ issue-439 9 17 other other ADJ issue-439 9 18 mandatory mandatory ADJ issue-439 9 19 payments payment NOUN issue-439 9 20 . . PUNCT issue-439 10 1 the the DET issue-439 10 2 purpose purpose NOUN issue-439 10 3 of of ADP issue-439 10 4 the the DET issue-439 10 5 article article NOUN issue-439 10 6 is be AUX issue-439 10 7 to to PART issue-439 10 8 identify identify VERB issue-439 10 9 the the DET issue-439 10 10 factors factor NOUN issue-439 10 11 that that PRON issue-439 10 12 negatively negatively ADV issue-439 10 13 affect affect VERB issue-439 10 14 the the DET issue-439 10 15 development development NOUN issue-439 10 16 of of ADP issue-439 10 17 the the DET issue-439 10 18 modern modern ADJ issue-439 10 19 economy economy NOUN issue-439 10 20 . . PUNCT issue-439 11 1 also also ADV issue-439 11 2 , , PUNCT issue-439 11 3 the the DET issue-439 11 4 study study NOUN issue-439 11 5 revealed reveal VERB issue-439 11 6 and and CCONJ issue-439 11 7 analysed analyse VERB issue-439 11 8 the the DET issue-439 11 9 differences difference NOUN issue-439 11 10 in in ADP issue-439 11 11 the the DET issue-439 11 12 formulation formulation NOUN issue-439 11 13 of of ADP issue-439 11 14 laws law NOUN issue-439 11 15 that that PRON issue-439 11 16 provide provide VERB issue-439 11 17 for for ADP issue-439 11 18 liability liability NOUN issue-439 11 19 for for ADP issue-439 11 20 tax tax NOUN issue-439 11 21 evasion evasion NOUN issue-439 11 22 in in ADP issue-439 11 23 order order NOUN issue-439 11 24 to to PART issue-439 11 25 find find VERB issue-439 11 26 out out ADP issue-439 11 27 the the DET issue-439 11 28 effectiveness effectiveness NOUN issue-439 11 29 of of ADP issue-439 11 30 the the DET issue-439 11 31 latter latter ADJ issue-439 11 32 . . PUNCT issue-439 12 1 methodology methodology NOUN issue-439 12 2 . . PUNCT issue-439 13 1 during during ADP issue-439 13 2 the the DET issue-439 13 3 research research NOUN issue-439 13 4 , , PUNCT issue-439 13 5 a a DET issue-439 13 6 complex complex NOUN issue-439 13 7 of of ADP issue-439 13 8 general general ADJ issue-439 13 9 scientific scientific ADJ issue-439 13 10 methods method NOUN issue-439 13 11 was be AUX issue-439 13 12 used use VERB issue-439 13 13 : : PUNCT issue-439 13 14 the the DET issue-439 13 15 system system NOUN issue-439 13 16 – – PUNCT issue-439 13 17 in in ADP issue-439 13 18 the the DET issue-439 13 19 process process NOUN issue-439 13 20 of of ADP issue-439 13 21 a a DET issue-439 13 22 comprehensive comprehensive ADJ issue-439 13 23 study study NOUN issue-439 13 24 of of ADP issue-439 13 25 the the DET issue-439 13 26 system system NOUN issue-439 13 27 of of ADP issue-439 13 28 criminal criminal ADJ issue-439 13 29 legal legal ADJ issue-439 13 30 influence influence NOUN issue-439 13 31 on on ADP issue-439 13 32 the the DET issue-439 13 33 participants participant NOUN issue-439 13 34 of of ADP issue-439 13 35 the the DET issue-439 13 36 considered consider VERB issue-439 13 37 social social ADJ issue-439 13 38 relations relation NOUN issue-439 13 39 ; ; PUNCT issue-439 13 40 formally formally ADV issue-439 13 41 - - PUNCT issue-439 13 42 dogmatic dogmatic ADJ issue-439 13 43 – – PUNCT issue-439 13 44 when when SCONJ issue-439 13 45 analysing analyse VERB issue-439 13 46 the the DET issue-439 13 47 legal legal ADJ issue-439 13 48 composition composition NOUN issue-439 13 49 of of ADP issue-439 13 50 crimes crime NOUN issue-439 13 51 involving involve VERB issue-439 13 52 criminal criminal ADJ issue-439 13 53 liability liability NOUN issue-439 13 54 for for ADP issue-439 13 55 tax tax NOUN issue-439 13 56 evasion evasion NOUN issue-439 13 57 ; ; PUNCT issue-439 13 58 comparative comparative ADJ issue-439 13 59 - - PUNCT issue-439 13 60 legal legal ADJ issue-439 13 61 – – PUNCT issue-439 13 62 within within ADP issue-439 13 63 the the DET issue-439 13 64 framework framework NOUN issue-439 13 65 of of ADP issue-439 13 66 comparison comparison NOUN issue-439 13 67 of of ADP issue-439 13 68 provisions provision NOUN issue-439 13 69 of of ADP issue-439 13 70 the the DET issue-439 13 71 current current ADJ issue-439 13 72 criminal criminal ADJ issue-439 13 73 code code NOUN issue-439 13 74 of of ADP issue-439 13 75 ukraine ukraine NOUN issue-439 13 76 and and CCONJ issue-439 13 77 legislation legislation NOUN issue-439 13 78 on on ADP issue-439 13 79 criminal criminal ADJ issue-439 13 80 liability liability NOUN issue-439 13 81 of of ADP issue-439 13 82 foreign foreign ADJ issue-439 13 83 countries country NOUN issue-439 13 84 ; ; PUNCT issue-439 13 85 statistical statistical ADJ issue-439 13 86 – – PUNCT issue-439 13 87 for for ADP issue-439 13 88 the the DET issue-439 13 89 analysis analysis NOUN issue-439 13 90 and and CCONJ issue-439 13 91 generalization generalization NOUN issue-439 13 92 of of ADP issue-439 13 93 empirical empirical ADJ issue-439 13 94 information information NOUN issue-439 13 95 . . PUNCT issue-439 14 1 conclusions conclusion NOUN issue-439 14 2 . . PUNCT issue-439 15 1 indicates indicate VERB issue-439 15 2 the the DET issue-439 15 3 need need NOUN issue-439 15 4 for for ADP issue-439 15 5 concentration concentration NOUN issue-439 15 6 of of ADP issue-439 15 7 efforts effort NOUN issue-439 15 8 aimed aim VERB issue-439 15 9 at at ADP issue-439 15 10 carrying carry VERB issue-439 15 11 out out ADP issue-439 15 12 preventive preventive ADJ issue-439 15 13 activities activity NOUN issue-439 15 14 in in ADP issue-439 15 15 the the DET issue-439 15 16 field field NOUN issue-439 15 17 of of ADP issue-439 15 18 public public ADJ issue-439 15 19 relations relation NOUN issue-439 15 20 , , PUNCT issue-439 15 21 which which PRON issue-439 15 22 , , PUNCT issue-439 15 23 in in ADP issue-439 15 24 turn turn NOUN issue-439 15 25 , , PUNCT issue-439 15 26 will will AUX issue-439 15 27 contribute contribute VERB issue-439 15 28 to to ADP issue-439 15 29 the the DET issue-439 15 30 timely timely ADJ issue-439 15 31 detection detection NOUN issue-439 15 32 and and CCONJ issue-439 15 33 termination termination NOUN issue-439 15 34 of of ADP issue-439 15 35 illegal illegal ADJ issue-439 15 36 activities activity NOUN issue-439 15 37 , , PUNCT issue-439 15 38 which which PRON issue-439 15 39 is be AUX issue-439 15 40 a a DET issue-439 15 41 serious serious ADJ issue-439 15 42 threat threat NOUN issue-439 15 43 to to ADP issue-439 15 44 the the DET issue-439 15 45 economic economic ADJ issue-439 15 46 security security NOUN issue-439 15 47 of of ADP issue-439 15 48 each each DET issue-439 15 49 civilized civilized ADJ issue-439 15 50 country country NOUN issue-439 15 51 . . PUNCT issue-439 16 1 the the DET issue-439 16 2 general general ADJ issue-439 16 3 concept concept NOUN issue-439 16 4 for for ADP issue-439 16 5 a a DET issue-439 16 6 set set NOUN issue-439 16 7 of of ADP issue-439 16 8 measures measure NOUN issue-439 16 9 that that PRON issue-439 16 10 effectively effectively ADV issue-439 16 11 and and CCONJ issue-439 16 12 timely timely ADV issue-439 16 13 counteract counteract VERB issue-439 16 14 certain certain ADJ issue-439 16 15 socially socially ADV issue-439 16 16 negative negative ADJ issue-439 16 17 ( ( PUNCT issue-439 16 18 dangerous dangerous ADJ issue-439 16 19 ) ) PUNCT issue-439 16 20 tendencies tendency NOUN issue-439 16 21 that that PRON issue-439 16 22 should should AUX issue-439 16 23 take take VERB issue-439 16 24 place place NOUN issue-439 16 25 today today NOUN issue-439 16 26 in in ADP issue-439 16 27 the the DET issue-439 16 28 sphere sphere NOUN issue-439 16 29 of of ADP issue-439 16 30 economic economic ADJ issue-439 16 31 relations relation NOUN issue-439 16 32 both both CCONJ issue-439 16 33 in in ADP issue-439 16 34 ukraine ukraine NOUN issue-439 16 35 and and CCONJ issue-439 16 36 abroad abroad ADV issue-439 16 37 is be AUX issue-439 16 38 developed develop VERB issue-439 16 39 and and CCONJ issue-439 16 40 proposed propose VERB issue-439 16 41 . . PUNCT issue-439 17 1 the the DET issue-439 17 2 authors author NOUN issue-439 17 3 expressed express VERB issue-439 17 4 their their PRON issue-439 17 5 own own ADJ issue-439 17 6 proposals proposal NOUN issue-439 17 7 regarding regard VERB issue-439 17 8 the the DET issue-439 17 9 improvement improvement NOUN issue-439 17 10 of of ADP issue-439 17 11 the the DET issue-439 17 12 law law NOUN issue-439 17 13 on on ADP issue-439 17 14 criminal criminal ADJ issue-439 17 15 liability liability NOUN issue-439 17 16 for for ADP issue-439 17 17 the the DET issue-439 17 18 issue issue NOUN issue-439 17 19 raised raise VERB issue-439 17 20 . . PUNCT issue-439 18 1 key key ADJ issue-439 18 2 words word NOUN issue-439 18 3 : : PUNCT issue-439 18 4 taxes taxis NOUN issue-439 18 5 , , PUNCT issue-439 18 6 fees fee NOUN issue-439 18 7 , , PUNCT issue-439 18 8 compulsory compulsory ADJ issue-439 18 9 payments payment NOUN issue-439 18 10 , , PUNCT issue-439 18 11 evasion evasion NOUN issue-439 18 12 , , PUNCT issue-439 18 13 financial financial ADJ issue-439 18 14 resources resource NOUN issue-439 18 15 , , PUNCT issue-439 18 16 criminalization criminalization NOUN issue-439 18 17 , , PUNCT issue-439 18 18 fictitious fictitious ADJ issue-439 18 19 entrepreneurship entrepreneurship NOUN issue-439 18 20 . . PUNCT issue-439 19 1 jel jel PROPN issue-439 19 2 classification classification PROPN issue-439 19 3 : : PUNCT issue-439 19 4 h23 h23 NOUN issue-439 19 5 , , PUNCT issue-439 19 6 e42 e42 NUM issue-439 19 7 , , PUNCT issue-439 19 8 l26 l26 VERB issue-439 19 9 1 1 NUM issue-439 19 10 . . PUNCT issue-439 20 1 introduction introduction NOUN issue-439 20 2 issues issue NOUN issue-439 20 3 of of ADP issue-439 20 4 state state NOUN issue-439 20 5 regulation regulation NOUN issue-439 20 6 of of ADP issue-439 20 7 economic economic ADJ issue-439 20 8 relations relation NOUN issue-439 20 9 by by ADP issue-439 20 10 criminalizing criminalize VERB issue-439 20 11 certain certain ADJ issue-439 20 12 types type NOUN issue-439 20 13 of of ADP issue-439 20 14 activity activity NOUN issue-439 20 15 , , PUNCT issue-439 20 16 in in ADP issue-439 20 17 particular particular ADJ issue-439 20 18 , , PUNCT issue-439 20 19 in in ADP issue-439 20 20 the the DET issue-439 20 21 area area NOUN issue-439 20 22 of of ADP issue-439 20 23 taxation taxation NOUN issue-439 20 24 , , PUNCT issue-439 20 25 use use NOUN issue-439 20 26 of of ADP issue-439 20 27 financial financial ADJ issue-439 20 28 resources resource NOUN issue-439 20 29 , , PUNCT issue-439 20 30 fictitious fictitious ADJ issue-439 20 31 entrepreneurship entrepreneurship NOUN issue-439 20 32 , , PUNCT issue-439 20 33 were be AUX issue-439 20 34 considered consider VERB issue-439 20 35 at at ADP issue-439 20 36 different different ADJ issue-439 20 37 periods period NOUN issue-439 20 38 by by ADP issue-439 20 39 authors author NOUN issue-439 20 40 such such ADJ issue-439 20 41 as as ADP issue-439 20 42 p.p p.p PROPN issue-439 20 43 . . PROPN issue-439 20 44 andrushko andrushko PROPN issue-439 20 45 , , PUNCT issue-439 20 46 v.i v.i PROPN issue-439 20 47 . . PROPN issue-439 20 48     SPACE issue-439 20 49 borisov borisov PROPN issue-439 20 50 , , PUNCT issue-439 20 51 l.p l.p PROPN issue-439 20 52 . . PROPN issue-439 20 53     SPACE issue-439 20 54 brich brich PROPN issue-439 20 55 , , PUNCT issue-439 20 56 b.v b.v PROPN issue-439 20 57 . . PROPN issue-439 20 58 volzhenkin volzhenkin PROPN issue-439 20 59 , , PUNCT issue-439 20 60 n.o n.o PROPN issue-439 20 61 . . PROPN issue-439 20 62 gutorova gutorova PROPN issue-439 20 63 , , PUNCT issue-439 20 64 a.o a.o PROPN issue-439 20 65 . . PROPN issue-439 20 66 dudorov dudorov PROPN issue-439 20 67 , , PUNCT issue-439 20 68 a.g a.g PROPN issue-439 20 69 . . PROPN issue-439 20 70     SPACE issue-439 20 71 kalman kalman PROPN issue-439 20 72 , , PUNCT issue-439 20 73 m.i m.i PROPN issue-439 20 74 . . PROPN issue-439 20 75 korzhansky korzhansky PROPN issue-439 20 76 , , PUNCT issue-439 20 77 p.s p.s PROPN issue-439 20 78 . . PUNCT issue-439 20 79     SPACE issue-439 20 80 matyshevsky matyshevsky ADJ issue-439 20 81 , , PUNCT issue-439 20 82 m.i m.i PROPN issue-439 20 83 . . PROPN issue-439 20 84     SPACE issue-439 20 85 melnyk melnyk ADV issue-439 20 86 , , PUNCT issue-439 20 87 v.o v.o PROPN issue-439 20 88 . . PROPN issue-439 20 89 navrotsky navrotsky PROPN issue-439 20 90 , , PUNCT issue-439 20 91 a.i a.i PROPN issue-439 20 92 . . PROPN issue-439 20 93 perepelitsa perepelitsa PROPN issue-439 20 94 , , PUNCT issue-439 20 95 v.m v.m PROPN issue-439 20 96 . . PUNCT issue-439 20 97     SPACE issue-439 20 98 popovich popovich PROPN issue-439 20 99 , , PUNCT issue-439 20 100 a.v a.v PROPN issue-439 20 101 . . PROPN issue-439 20 102 savchenko savchenko PROPN issue-439 20 103 , , PUNCT issue-439 20 104 v.v v.v PROPN issue-439 20 105 . . PROPN issue-439 20 106     SPACE issue-439 20 107 stashis stashis PROPN issue-439 20 108 , , PUNCT issue-439 20 109 y.l y.l PROPN issue-439 20 110 . . PROPN issue-439 20 111 streltsov streltsov PROPN issue-439 20 112 , , PUNCT issue-439 20 113 v.y v.y PROPN issue-439 20 114 . . PROPN issue-439 20 115 tatsiy tatsiy PROPN issue-439 20 116 , , PUNCT issue-439 20 117 m.i m.i PROPN issue-439 20 118 . . PROPN issue-439 20 119 khavronyuk khavronyuk PROPN issue-439 20 120 , , PUNCT issue-439 20 121 v.p v.p PROPN issue-439 20 122 . . PROPN issue-439 20 123     SPACE issue-439 20 124 khomenko khomenko PROPN issue-439 20 125 , , PUNCT issue-439 20 126 and and CCONJ issue-439 20 127 others other NOUN issue-439 20 128 . . PUNCT issue-439 21 1 the the DET issue-439 21 2 social social ADJ issue-439 21 3 and and CCONJ issue-439 21 4 political political ADJ issue-439 21 5 situation situation NOUN issue-439 21 6 in in ADP issue-439 21 7 the the DET issue-439 21 8 country country NOUN issue-439 21 9 points point VERB issue-439 21 10 to to ADP issue-439 21 11 the the DET issue-439 21 12 need need NOUN issue-439 21 13 to to PART issue-439 21 14 reconsider reconsider VERB issue-439 21 15 the the DET issue-439 21 16 approach approach NOUN issue-439 21 17 both both PRON issue-439 21 18 to to ADP issue-439 21 19 the the DET issue-439 21 20 criminalization criminalization NOUN issue-439 21 21 of of ADP issue-439 21 22 acts act NOUN issue-439 21 23 related relate VERB issue-439 21 24 to to ADP issue-439 21 25 tax tax NOUN issue-439 21 26 evasion evasion NOUN issue-439 21 27 baltic baltic ADJ issue-439 21 28 journal journal PROPN issue-439 21 29 of of ADP issue-439 21 30 economic economic ADJ issue-439 21 31 studies study NOUN issue-439 21 32 173 173 NUM issue-439 21 33 vol vol NOUN issue-439 21 34 . . PROPN issue-439 22 1 4 4 NUM issue-439 22 2 , , PUNCT issue-439 22 3 no no INTJ issue-439 22 4 . . NOUN issue-439 22 5 3 3 NUM issue-439 22 6 , , PUNCT issue-439 22 7 2018 2018 NUM issue-439 22 8 and and CCONJ issue-439 22 9 to to ADP issue-439 22 10 the the DET issue-439 22 11 introduction introduction NOUN issue-439 22 12 of of ADP issue-439 22 13 a a DET issue-439 22 14 series series NOUN issue-439 22 15 of of ADP issue-439 22 16 encouraging encourage VERB issue-439 22 17 and and CCONJ issue-439 22 18 stimulating stimulate VERB issue-439 22 19 norms norm NOUN issue-439 22 20 aimed aim VERB issue-439 22 21 at at ADP issue-439 22 22 the the DET issue-439 22 23 formation formation NOUN issue-439 22 24 of of ADP issue-439 22 25 taxpayers taxpayer NOUN issue-439 22 26 ’ ’ PART issue-439 22 27 legal legal ADJ issue-439 22 28 consciousness consciousness NOUN issue-439 22 29 , , PUNCT issue-439 22 30 the the DET issue-439 22 31 creation creation NOUN issue-439 22 32 of of ADP issue-439 22 33 such such DET issue-439 22 34 a a DET issue-439 22 35 regime regime NOUN issue-439 22 36 of of ADP issue-439 22 37 economics economic NOUN issue-439 22 38 , , PUNCT issue-439 22 39 in in ADP issue-439 22 40 which which PRON issue-439 22 41 conditions condition NOUN issue-439 22 42 are be AUX issue-439 22 43 untimely untimely ADJ issue-439 22 44 and and CCONJ issue-439 22 45 the the DET issue-439 22 46 incomplete incomplete ADJ issue-439 22 47 payment payment NOUN issue-439 22 48 of of ADP issue-439 22 49 taxes taxis NOUN issue-439 22 50 will will AUX issue-439 22 51 be be AUX issue-439 22 52 economically economically ADV issue-439 22 53 less less ADV issue-439 22 54 attractive attractive ADJ issue-439 22 55 than than ADP issue-439 22 56 complying comply VERB issue-439 22 57 with with ADP issue-439 22 58 the the DET issue-439 22 59 requirements requirement NOUN issue-439 22 60 of of ADP issue-439 22 61 legislation legislation NOUN issue-439 22 62 in in ADP issue-439 22 63 this this DET issue-439 22 64 area area NOUN issue-439 22 65 . . PUNCT issue-439 23 1 however however ADV issue-439 23 2 , , PUNCT issue-439 23 3 in in ADP issue-439 23 4 spite spite NOUN issue-439 23 5 of of ADP issue-439 23 6 the the DET issue-439 23 7 pain pain NOUN issue-439 23 8 and and CCONJ issue-439 23 9 urgency urgency NOUN issue-439 23 10 of of ADP issue-439 23 11 this this DET issue-439 23 12 issue issue NOUN issue-439 23 13 , , PUNCT issue-439 23 14 the the DET issue-439 23 15 authors author NOUN issue-439 23 16 mentioned mention VERB issue-439 23 17 different different ADJ issue-439 23 18 approaches approach NOUN issue-439 23 19 to to ADP issue-439 23 20 resolving resolve VERB issue-439 23 21 these these DET issue-439 23 22 issues issue NOUN issue-439 23 23 , , PUNCT issue-439 23 24 some some DET issue-439 23 25 agreement agreement NOUN issue-439 23 26 on on ADP issue-439 23 27 the the DET issue-439 23 28 elaboration elaboration NOUN issue-439 23 29 of of ADP issue-439 23 30 a a DET issue-439 23 31 general general ADJ issue-439 23 32 concept concept NOUN issue-439 23 33 for for ADP issue-439 23 34 a a DET issue-439 23 35 set set NOUN issue-439 23 36 of of ADP issue-439 23 37 measures measure NOUN issue-439 23 38 that that PRON issue-439 23 39 would would AUX issue-439 23 40 effectively effectively ADV issue-439 23 41 and and CCONJ issue-439 23 42 timely timely ADV issue-439 23 43 counteract counteract VERB issue-439 23 44 the the DET issue-439 23 45 socially socially ADV issue-439 23 46 negative negative ADJ issue-439 23 47 ( ( PUNCT issue-439 23 48 dangerous dangerous ADJ issue-439 23 49 ) ) PUNCT issue-439 23 50 trends trend NOUN issue-439 23 51 that that PRON issue-439 23 52 are be AUX issue-439 23 53 supposed suppose VERB issue-439 23 54 to to PART issue-439 23 55 be be AUX issue-439 23 56 today today NOUN issue-439 23 57 in in ADP issue-439 23 58 these these DET issue-439 23 59 areas area NOUN issue-439 23 60 has have AUX issue-439 23 61 not not PART issue-439 23 62 been be AUX issue-439 23 63 achieved achieve VERB issue-439 23 64 . . PUNCT issue-439 24 1 despite despite SCONJ issue-439 24 2 the the DET issue-439 24 3 fact fact NOUN issue-439 24 4 that that SCONJ issue-439 24 5 intentional intentional ADJ issue-439 24 6 tax tax NOUN issue-439 24 7 evasion evasion NOUN issue-439 24 8 and and CCONJ issue-439 24 9 compulsory compulsory ADJ issue-439 24 10 payments payment NOUN issue-439 24 11 , , PUNCT issue-439 24 12 as as ADV issue-439 24 13 well well ADV issue-439 24 14 as as ADP issue-439 24 15 fictitious fictitious ADJ issue-439 24 16 entrepreneurship entrepreneurship NOUN issue-439 24 17 , , PUNCT issue-439 24 18 as as ADP issue-439 24 19 a a DET issue-439 24 20 means means NOUN issue-439 24 21 to to PART issue-439 24 22 achieve achieve VERB issue-439 24 23 this this DET issue-439 24 24 goal goal NOUN issue-439 24 25 , , PUNCT issue-439 24 26 annually annually ADV issue-439 24 27 cause cause VERB issue-439 24 28 damage damage NOUN issue-439 24 29 to to ADP issue-439 24 30 the the DET issue-439 24 31 state state NOUN issue-439 24 32 budget budget NOUN issue-439 24 33 more more ADJ issue-439 24 34 than than ADP issue-439 24 35 crime crime NOUN issue-439 24 36 of of ADP issue-439 24 37 other other ADJ issue-439 24 38 categories category NOUN issue-439 24 39 , , PUNCT issue-439 24 40 criminalization criminalization NOUN issue-439 24 41 of of ADP issue-439 24 42 these these DET issue-439 24 43 acts act NOUN issue-439 24 44 in in ADP issue-439 24 45 the the DET issue-439 24 46 form form NOUN issue-439 24 47 that that PRON issue-439 24 48 exists exist VERB issue-439 24 49 on on ADP issue-439 24 50 this this DET issue-439 24 51 time time NOUN issue-439 24 52 , , PUNCT issue-439 24 53 as as SCONJ issue-439 24 54 a a DET issue-439 24 55 lever lever NOUN issue-439 24 56 of of ADP issue-439 24 57 influence influence NOUN issue-439 24 58 on on ADP issue-439 24 59 economic economic ADJ issue-439 24 60 relations relation NOUN issue-439 24 61 was be AUX issue-439 24 62 extremely extremely ADV issue-439 24 63 ineffective ineffective ADJ issue-439 24 64 . . PUNCT issue-439 25 1 in in ADP issue-439 25 2 most most ADJ issue-439 25 3 cases case NOUN issue-439 25 4 , , PUNCT issue-439 25 5 fictitious fictitious ADJ issue-439 25 6 business business NOUN issue-439 25 7 , , PUNCT issue-439 25 8 consisting consist VERB issue-439 25 9 in in ADP issue-439 25 10 the the DET issue-439 25 11 formation formation NOUN issue-439 25 12 of of ADP issue-439 25 13 enterprises enterprise NOUN issue-439 25 14 whose whose DET issue-439 25 15 sole sole ADJ issue-439 25 16 purpose purpose NOUN issue-439 25 17 is be AUX issue-439 25 18 not not PART issue-439 25 19 the the DET issue-439 25 20 pursuit pursuit NOUN issue-439 25 21 of of ADP issue-439 25 22 economic economic ADJ issue-439 25 23 activity activity NOUN issue-439 25 24 , , PUNCT issue-439 25 25 but but CCONJ issue-439 25 26 the the DET issue-439 25 27 implementation implementation NOUN issue-439 25 28 of of ADP issue-439 25 29 pseudo pseudo NOUN issue-439 25 30 - - NOUN issue-439 25 31 operations operation NOUN issue-439 25 32 , , PUNCT issue-439 25 33 which which PRON issue-439 25 34 , , PUNCT issue-439 25 35 as as ADP issue-439 25 36 a a DET issue-439 25 37 result result NOUN issue-439 25 38 of of ADP issue-439 25 39 which which DET issue-439 25 40 enterprises enterprise NOUN issue-439 25 41 in in ADP issue-439 25 42 the the DET issue-439 25 43 real real ADJ issue-439 25 44 sector sector NOUN issue-439 25 45 of of ADP issue-439 25 46 the the DET issue-439 25 47 economy economy NOUN issue-439 25 48 reduce reduce VERB issue-439 25 49 their their PRON issue-439 25 50 obligations obligation NOUN issue-439 25 51 to to ADP issue-439 25 52 the the DET issue-439 25 53 budget budget NOUN issue-439 25 54 by by ADP issue-439 25 55 assigning assign VERB issue-439 25 56 a a DET issue-439 25 57 debt debt NOUN issue-439 25 58 to to ADP issue-439 25 59 false false ADJ issue-439 25 60 enterprises enterprise NOUN issue-439 25 61 – – PUNCT issue-439 25 62 “ " PUNCT issue-439 25 63 one one NUM issue-439 25 64 - - PUNCT issue-439 25 65 day day NOUN issue-439 25 66 ” " PUNCT issue-439 25 67 which which PRON issue-439 25 68 have have VERB issue-439 25 69 neither neither CCONJ issue-439 25 70 fixed fix VERB issue-439 25 71 assets asset NOUN issue-439 25 72 nor nor CCONJ issue-439 25 73 any any DET issue-439 25 74 other other ADJ issue-439 25 75 property property NOUN issue-439 25 76 for for ADP issue-439 25 77 foreclosure foreclosure NOUN issue-439 25 78 in in ADP issue-439 25 79 order order NOUN issue-439 25 80 to to PART issue-439 25 81 compensate compensate VERB issue-439 25 82 for for ADP issue-439 25 83 the the DET issue-439 25 84 damage damage NOUN issue-439 25 85 to to ADP issue-439 25 86 the the DET issue-439 25 87 budget budget NOUN issue-439 25 88 , , PUNCT issue-439 25 89 is be AUX issue-439 25 90 a a DET issue-439 25 91 component component NOUN issue-439 25 92 of of ADP issue-439 25 93 tax tax NOUN issue-439 25 94 evasion evasion NOUN issue-439 25 95 . . PUNCT issue-439 26 1 2 2 X issue-439 26 2 . . X issue-439 26 3 the the DET issue-439 26 4 current current ADJ issue-439 26 5 situation situation NOUN issue-439 26 6 on on ADP issue-439 26 7 the the DET issue-439 26 8 issue issue NOUN issue-439 26 9 in in ADP issue-439 26 10 ukraine ukraine NOUN issue-439 26 11 at at ADP issue-439 26 12 present present ADJ issue-439 26 13 , , PUNCT issue-439 26 14 as as ADP issue-439 26 15 a a DET issue-439 26 16 means means NOUN issue-439 26 17 of of ADP issue-439 26 18 tax tax NOUN issue-439 26 19 evasion evasion NOUN issue-439 26 20 , , PUNCT issue-439 26 21 fictitious fictitious ADJ issue-439 26 22 entrepreneurship entrepreneurship NOUN issue-439 26 23 in in ADP issue-439 26 24 ukraine ukraine NOUN issue-439 26 25 has have AUX issue-439 26 26 become become VERB issue-439 26 27 threatened threaten VERB issue-439 26 28 , , PUNCT issue-439 26 29 and and CCONJ issue-439 26 30 the the DET issue-439 26 31 activity activity NOUN issue-439 26 32 of of ADP issue-439 26 33 registering register VERB issue-439 26 34 fictitious fictitious ADJ issue-439 26 35 companies company NOUN issue-439 26 36 , , PUNCT issue-439 26 37 forming form VERB issue-439 26 38 the the DET issue-439 26 39 required required ADJ issue-439 26 40 documents document NOUN issue-439 26 41 “ " PUNCT issue-439 26 42 on on ADP issue-439 26 43 request request NOUN issue-439 26 44 ” " PUNCT issue-439 26 45 – – PUNCT issue-439 26 46 has have AUX issue-439 26 47 created create VERB issue-439 26 48 a a DET issue-439 26 49 separate separate ADJ issue-439 26 50 segment segment NOUN issue-439 26 51 of of ADP issue-439 26 52 the the DET issue-439 26 53 economy economy NOUN issue-439 26 54 with with ADP issue-439 26 55 a a DET issue-439 26 56 high high ADJ issue-439 26 57 level level NOUN issue-439 26 58 of of ADP issue-439 26 59 organization organization NOUN issue-439 26 60 and and CCONJ issue-439 26 61 conspiracy conspiracy NOUN issue-439 26 62 . . PUNCT issue-439 27 1 the the DET issue-439 27 2 abovementioned abovementione VERB issue-439 27 3 crimes crime NOUN issue-439 27 4 not not PART issue-439 27 5 only only ADV issue-439 27 6 seriously seriously ADV issue-439 27 7 harm harm VERB issue-439 27 8 the the DET issue-439 27 9 state state NOUN issue-439 27 10 ’s ’s PART issue-439 27 11 economic economic ADJ issue-439 27 12 security security NOUN issue-439 27 13 due due ADP issue-439 27 14 to to ADP issue-439 27 15 the the DET issue-439 27 16 negative negative ADJ issue-439 27 17 impact impact NOUN issue-439 27 18 on on ADP issue-439 27 19 tax tax NOUN issue-439 27 20 and and CCONJ issue-439 27 21 budget budget NOUN issue-439 27 22 policies policy NOUN issue-439 27 23 , , PUNCT issue-439 27 24 social social ADJ issue-439 27 25 security security NOUN issue-439 27 26 , , PUNCT issue-439 27 27 the the DET issue-439 27 28 development development NOUN issue-439 27 29 of of ADP issue-439 27 30 priority priority NOUN issue-439 27 31 sectors sector NOUN issue-439 27 32 of of ADP issue-439 27 33 the the DET issue-439 27 34 economy economy NOUN issue-439 27 35 , , PUNCT issue-439 27 36 the the DET issue-439 27 37 maintenance maintenance NOUN issue-439 27 38 of of ADP issue-439 27 39 the the DET issue-439 27 40 army army NOUN issue-439 27 41 , , PUNCT issue-439 27 42 etc etc X issue-439 27 43 . . X issue-439 27 44 , , PUNCT issue-439 27 45 but but CCONJ issue-439 27 46 is be AUX issue-439 27 47 also also ADV issue-439 27 48 a a DET issue-439 27 49 significant significant ADJ issue-439 27 50 obstacle obstacle NOUN issue-439 27 51 to to PART issue-439 27 52 ensuring ensure VERB issue-439 27 53 equal equal ADJ issue-439 27 54 conditions condition NOUN issue-439 27 55 for for ADP issue-439 27 56 entrepreneurship entrepreneurship NOUN issue-439 27 57 and and CCONJ issue-439 27 58 competitiveness competitiveness NOUN issue-439 27 59 , , PUNCT issue-439 27 60 since since SCONJ issue-439 27 61 “ " PUNCT issue-439 27 62 minimizers minimizer NOUN issue-439 27 63 ” " PUNCT issue-439 27 64 for for ADP issue-439 27 65 the the DET issue-439 27 66 lack lack NOUN issue-439 27 67 of of ADP issue-439 27 68 proper proper ADJ issue-439 27 69 response response NOUN issue-439 27 70 from from ADP issue-439 27 71 public public ADJ issue-439 27 72 authorities authority NOUN issue-439 27 73 , , PUNCT issue-439 27 74 are be AUX issue-439 27 75 more more ADV issue-439 27 76 competitive competitive ADJ issue-439 27 77 and and CCONJ issue-439 27 78 crowded crowd VERB issue-439 27 79 out out ADP issue-439 27 80 of of ADP issue-439 27 81 the the DET issue-439 27 82 market market NOUN issue-439 27 83 , , PUNCT issue-439 27 84 which which PRON issue-439 27 85 honestly honestly ADV issue-439 27 86 pay pay VERB issue-439 27 87 taxes taxis NOUN issue-439 27 88 . . PUNCT issue-439 28 1 such such ADJ issue-439 28 2 uneven uneven ADJ issue-439 28 3 preconditions precondition NOUN issue-439 28 4 also also ADV issue-439 28 5 reject reject VERB issue-439 28 6 potential potential ADJ issue-439 28 7 investors investor NOUN issue-439 28 8 , , PUNCT issue-439 28 9 for for ADP issue-439 28 10 which which DET issue-439 28 11 compliance compliance NOUN issue-439 28 12 with with ADP issue-439 28 13 the the DET issue-439 28 14 law law NOUN issue-439 28 15 is be AUX issue-439 28 16 one one NUM issue-439 28 17 of of ADP issue-439 28 18 the the DET issue-439 28 19 main main ADJ issue-439 28 20 principles principle NOUN issue-439 28 21 of of ADP issue-439 28 22 business business NOUN issue-439 28 23 organization organization NOUN issue-439 28 24 . . PUNCT issue-439 29 1 under under ADP issue-439 29 2 such such ADJ issue-439 29 3 conditions condition NOUN issue-439 29 4 , , PUNCT issue-439 29 5 it it PRON issue-439 29 6 is be AUX issue-439 29 7 important important ADJ issue-439 29 8 to to PART issue-439 29 9 introduce introduce VERB issue-439 29 10 an an DET issue-439 29 11 effective effective ADJ issue-439 29 12 mechanism mechanism NOUN issue-439 29 13 for for ADP issue-439 29 14 detecting detect VERB issue-439 29 15 , , PUNCT issue-439 29 16 stopping stop VERB issue-439 29 17 unlawful unlawful ADJ issue-439 29 18 activities activity NOUN issue-439 29 19 for for ADP issue-439 29 20 tax tax NOUN issue-439 29 21 evasion evasion NOUN issue-439 29 22 , , PUNCT issue-439 29 23 ensuring ensure VERB issue-439 29 24 untaxed untaxed ADJ issue-439 29 25 funds fund NOUN issue-439 29 26 , , PUNCT issue-439 29 27 bringing bring VERB issue-439 29 28 in in ADP issue-439 29 29 guilty guilty ADJ issue-439 29 30 persons person NOUN issue-439 29 31 , , PUNCT issue-439 29 32 or or CCONJ issue-439 29 33 imposing impose VERB issue-439 29 34 financial financial ADJ issue-439 29 35 sanctions sanction NOUN issue-439 29 36 as as ADP issue-439 29 37 a a DET issue-439 29 38 means means NOUN issue-439 29 39 of of ADP issue-439 29 40 preventing prevent VERB issue-439 29 41 similar similar ADJ issue-439 29 42 actions action NOUN issue-439 29 43 in in ADP issue-439 29 44 further further ADJ issue-439 29 45 activities activity NOUN issue-439 29 46 and and CCONJ issue-439 29 47 equalizing equalize VERB issue-439 29 48 opportunities opportunity NOUN issue-439 29 49 with with ADP issue-439 29 50 honest honest ADJ issue-439 29 51 payers payer NOUN issue-439 29 52 , , PUNCT issue-439 29 53 a a DET issue-439 29 54 means means NOUN issue-439 29 55 of of ADP issue-439 29 56 influencing influence VERB issue-439 29 57 and and CCONJ issue-439 29 58 regulating regulate VERB issue-439 29 59 economic economic ADJ issue-439 29 60 relations relation NOUN issue-439 29 61 . . PUNCT issue-439 30 1 the the DET issue-439 30 2 problem problem NOUN issue-439 30 3 of of ADP issue-439 30 4 applying apply VERB issue-439 30 5 the the DET issue-439 30 6 criminal criminal ADJ issue-439 30 7 law law NOUN issue-439 30 8 , , PUNCT issue-439 30 9 which which PRON issue-439 30 10 implies imply VERB issue-439 30 11 a a DET issue-439 30 12 responsibility responsibility NOUN issue-439 30 13 for for ADP issue-439 30 14 tax tax NOUN issue-439 30 15 evasion evasion NOUN issue-439 30 16 and and CCONJ issue-439 30 17 false false ADJ issue-439 30 18 entrepreneurship entrepreneurship NOUN issue-439 30 19 , , PUNCT issue-439 30 20 is be AUX issue-439 30 21 a a DET issue-439 30 22 constant constant ADJ issue-439 30 23 subject subject NOUN issue-439 30 24 of of ADP issue-439 30 25 debate debate NOUN issue-439 30 26 among among ADP issue-439 30 27 judicial judicial ADJ issue-439 30 28 and and CCONJ issue-439 30 29 law law NOUN issue-439 30 30 enforcement enforcement NOUN issue-439 30 31 agencies agency NOUN issue-439 30 32 , , PUNCT issue-439 30 33 but but CCONJ issue-439 30 34 measures measure NOUN issue-439 30 35 to to PART issue-439 30 36 improve improve VERB issue-439 30 37 them they PRON issue-439 30 38 are be AUX issue-439 30 39 not not PART issue-439 30 40 taken take VERB issue-439 30 41 . . PUNCT issue-439 31 1 revision revision NOUN issue-439 31 2 of of ADP issue-439 31 3 the the DET issue-439 31 4 disposition disposition NOUN issue-439 31 5 of of ADP issue-439 31 6 art art NOUN issue-439 31 7 . . PUNCT issue-439 32 1 212 212 NUM issue-439 32 2 of of ADP issue-439 32 3 the the DET issue-439 32 4 criminal criminal ADJ issue-439 32 5 code code NOUN issue-439 32 6 of of ADP issue-439 32 7 ukraine ukraine NOUN issue-439 32 8 , , PUNCT issue-439 32 9 for for ADP issue-439 32 10 example example NOUN issue-439 32 11 , , PUNCT issue-439 32 12 has have AUX issue-439 32 13 not not PART issue-439 32 14 changed change VERB issue-439 32 15 since since SCONJ issue-439 32 16 2008 2008 NUM issue-439 32 17 but but CCONJ issue-439 32 18 has have AUX issue-439 32 19 been be AUX issue-439 32 20 supplemented supplement VERB issue-439 32 21 by by ADP issue-439 32 22 parts part NOUN issue-439 32 23 4 4 NUM issue-439 32 24 and and CCONJ issue-439 32 25 5 5 NUM issue-439 32 26 , , PUNCT issue-439 32 27 which which PRON issue-439 32 28 contain contain VERB issue-439 32 29 incentive incentive NOUN issue-439 32 30 norms norm NOUN issue-439 32 31 for for ADP issue-439 32 32 taxpayers taxpayer NOUN issue-439 32 33 , , PUNCT issue-439 32 34 and and CCONJ issue-439 32 35 the the DET issue-439 32 36 wording wording NOUN issue-439 32 37 of of ADP issue-439 32 38 art art NOUN issue-439 32 39 . . PUNCT issue-439 33 1 205 205 NUM issue-439 33 2 of of ADP issue-439 33 3 the the DET issue-439 33 4 criminal criminal ADJ issue-439 33 5 code code NOUN issue-439 33 6 of of ADP issue-439 33 7 ukraine ukraine NOUN issue-439 33 8 , , PUNCT issue-439 33 9 changed change VERB issue-439 33 10 in in ADP issue-439 33 11 2011 2011 NUM issue-439 33 12 , , PUNCT issue-439 33 13 in in ADP issue-439 33 14 our our PRON issue-439 33 15 opinion opinion NOUN issue-439 33 16 , , PUNCT issue-439 33 17 only only ADV issue-439 33 18 complicated complicate VERB issue-439 33 19 the the DET issue-439 33 20 work work NOUN issue-439 33 21 of of ADP issue-439 33 22 fiscal fiscal ADJ issue-439 33 23 and and CCONJ issue-439 33 24 other other ADJ issue-439 33 25 law law NOUN issue-439 33 26 enforcement enforcement NOUN issue-439 33 27 agencies agency NOUN issue-439 33 28 , , PUNCT issue-439 33 29 directing direct VERB issue-439 33 30 their their PRON issue-439 33 31 efforts effort NOUN issue-439 33 32 to to PART issue-439 33 33 document document VERB issue-439 33 34 circumstances circumstance NOUN issue-439 33 35 that that PRON issue-439 33 36 in in ADP issue-439 33 37 themselves themselves PRON issue-439 33 38 do do AUX issue-439 33 39 not not PART issue-439 33 40 constitute constitute VERB issue-439 33 41 a a DET issue-439 33 42 major major ADJ issue-439 33 43 public public ADJ issue-439 33 44 danger danger NOUN issue-439 33 45 and and CCONJ issue-439 33 46 the the DET issue-439 33 47 significant significant ADJ issue-439 33 48 economic economic ADJ issue-439 33 49 effect effect NOUN issue-439 33 50 of of ADP issue-439 33 51 their their PRON issue-439 33 52 investigation investigation NOUN issue-439 33 53 is be AUX issue-439 33 54 not not PART issue-439 33 55 achieved achieve VERB issue-439 33 56 . . PUNCT issue-439 34 1 recognition recognition NOUN issue-439 34 2 of of ADP issue-439 34 3 a a DET issue-439 34 4 company company NOUN issue-439 34 5 fictitious fictitious ADJ issue-439 34 6 is be AUX issue-439 34 7 used use VERB issue-439 34 8 by by ADP issue-439 34 9 the the DET issue-439 34 10 fiscal fiscal ADJ issue-439 34 11 authorities authority NOUN issue-439 34 12 as as ADP issue-439 34 13 a a DET issue-439 34 14 means means NOUN issue-439 34 15 of of ADP issue-439 34 16 pressure pressure NOUN issue-439 34 17 on on ADP issue-439 34 18 enterprises enterprise NOUN issue-439 34 19 of of ADP issue-439 34 20 the the DET issue-439 34 21 real real ADJ issue-439 34 22 sector sector NOUN issue-439 34 23 of of ADP issue-439 34 24 the the DET issue-439 34 25 economy economy NOUN issue-439 34 26 without without ADP issue-439 34 27 achieving achieve VERB issue-439 34 28 an an DET issue-439 34 29 economic economic ADJ issue-439 34 30 effect effect NOUN issue-439 34 31 for for ADP issue-439 34 32 the the DET issue-439 34 33 country country NOUN issue-439 34 34 . . PUNCT issue-439 35 1 in in ADP issue-439 35 2 our our PRON issue-439 35 3 opinion opinion NOUN issue-439 35 4 , , PUNCT issue-439 35 5 one one NUM issue-439 35 6 of of ADP issue-439 35 7 the the DET issue-439 35 8 reasons reason NOUN issue-439 35 9 for for ADP issue-439 35 10 the the DET issue-439 35 11 ineffectiveness ineffectiveness NOUN issue-439 35 12 of of ADP issue-439 35 13 criminal criminal ADJ issue-439 35 14 liability liability NOUN issue-439 35 15 for for ADP issue-439 35 16 fictitious fictitious ADJ issue-439 35 17 entrepreneurship entrepreneurship NOUN issue-439 35 18 as as ADP issue-439 35 19 a a DET issue-439 35 20 lever lever NOUN issue-439 35 21 of of ADP issue-439 35 22 influence influence NOUN issue-439 35 23 on on ADP issue-439 35 24 economic economic ADJ issue-439 35 25 relations relation NOUN issue-439 35 26 is be AUX issue-439 35 27 the the DET issue-439 35 28 imperfect imperfect ADJ issue-439 35 29 formulation formulation NOUN issue-439 35 30 of of ADP issue-439 35 31 its its PRON issue-439 35 32 disposition disposition NOUN issue-439 35 33 , , PUNCT issue-439 35 34 which which PRON issue-439 35 35 focuses focus VERB issue-439 35 36 on on ADP issue-439 35 37 identifying identify VERB issue-439 35 38 and and CCONJ issue-439 35 39 fixing fix VERB issue-439 35 40 primarily primarily ADV issue-439 35 41 the the DET issue-439 35 42 establishment establishment NOUN issue-439 35 43 of of ADP issue-439 35 44 such such ADJ issue-439 35 45 enterprises enterprise NOUN issue-439 35 46 , , PUNCT issue-439 35 47 and and CCONJ issue-439 35 48 not not PART issue-439 35 49 their their PRON issue-439 35 50 activities activity NOUN issue-439 35 51 . . PUNCT issue-439 36 1 the the DET issue-439 36 2 infliction infliction NOUN issue-439 36 3 of of ADP issue-439 36 4 large large ADJ issue-439 36 5 pecuniary pecuniary ADJ issue-439 36 6 damage damage NOUN issue-439 36 7 serves serve VERB issue-439 36 8 only only ADV issue-439 36 9 as as ADP issue-439 36 10 a a DET issue-439 36 11 qualifying qualifying NOUN issue-439 36 12 attribute attribute NOUN issue-439 36 13 of of ADP issue-439 36 14 the the DET issue-439 36 15 offense offense NOUN issue-439 36 16 ( ( PUNCT issue-439 36 17 on on ADP issue-439 36 18 amendments amendment NOUN issue-439 36 19 to to ADP issue-439 36 20 the the DET issue-439 36 21 law law NOUN issue-439 36 22 of of ADP issue-439 36 23 ukraine ukraine NOUN issue-439 36 24 regarding regard VERB issue-439 36 25 humanization humanization NOUN issue-439 36 26 of of ADP issue-439 36 27 responsibility responsibility NOUN issue-439 36 28 for for ADP issue-439 36 29 offenses offense NOUN issue-439 36 30 in in ADP issue-439 36 31 the the DET issue-439 36 32 sphere sphere NOUN issue-439 36 33 of of ADP issue-439 36 34 economic economic ADJ issue-439 36 35 activity activity NOUN issue-439 36 36 , , PUNCT issue-439 36 37 2015 2015 NUM issue-439 36 38 ) ) PUNCT issue-439 36 39 . . PUNCT issue-439 37 1 in in ADP issue-439 37 2 this this DET issue-439 37 3 case case NOUN issue-439 37 4 , , PUNCT issue-439 37 5 the the DET issue-439 37 6 necessary necessary ADJ issue-439 37 7 mandatory mandatory ADJ issue-439 37 8 feature feature NOUN issue-439 37 9 of of ADP issue-439 37 10 the the DET issue-439 37 11 crime crime NOUN issue-439 37 12 is be AUX issue-439 37 13 the the DET issue-439 37 14 presence presence NOUN issue-439 37 15 of of ADP issue-439 37 16 a a DET issue-439 37 17 special special ADJ issue-439 37 18 purpose purpose NOUN issue-439 37 19 at at ADP issue-439 37 20 the the DET issue-439 37 21 time time NOUN issue-439 37 22 of of ADP issue-439 37 23 the the DET issue-439 37 24 acquisition acquisition NOUN issue-439 37 25 of of ADP issue-439 37 26 the the DET issue-439 37 27 formation formation NOUN issue-439 37 28 of of ADP issue-439 37 29 the the DET issue-439 37 30 enterprise enterprise NOUN issue-439 37 31 – – PUNCT issue-439 37 32 a a DET issue-439 37 33 cover cover NOUN issue-439 37 34 of of ADP issue-439 37 35 illegal illegal ADJ issue-439 37 36 activities activity NOUN issue-439 37 37 . . PUNCT issue-439 38 1 moreover moreover ADV issue-439 38 2 , , PUNCT issue-439 38 3 such such DET issue-439 38 4 a a DET issue-439 38 5 goal goal NOUN issue-439 38 6 must must AUX issue-439 38 7 be be AUX issue-439 38 8 available available ADJ issue-439 38 9 to to ADP issue-439 38 10 the the DET issue-439 38 11 person person NOUN issue-439 38 12 at at ADP issue-439 38 13 the the DET issue-439 38 14 time time NOUN issue-439 38 15 of of ADP issue-439 38 16 the the DET issue-439 38 17 commission commission NOUN issue-439 38 18 of of ADP issue-439 38 19 activities activity NOUN issue-439 38 20 for for ADP issue-439 38 21 the the DET issue-439 38 22 formation formation NOUN issue-439 38 23 , , PUNCT issue-439 38 24 acquisition acquisition NOUN issue-439 38 25 of of ADP issue-439 38 26 the the DET issue-439 38 27 enterprise enterprise NOUN issue-439 38 28 . . PUNCT issue-439 39 1 however however ADV issue-439 39 2 , , PUNCT issue-439 39 3 in in ADP issue-439 39 4 most most ADJ issue-439 39 5 cases case NOUN issue-439 39 6 , , PUNCT issue-439 39 7 individuals individual NOUN issue-439 39 8 from from ADP issue-439 39 9 among among ADP issue-439 39 10 the the DET issue-439 39 11 socially socially ADV issue-439 39 12 deprived deprive VERB issue-439 39 13 citizens citizen NOUN issue-439 39 14 have have VERB issue-439 39 15 the the DET issue-439 39 16 sole sole ADJ issue-439 39 17 purpose purpose NOUN issue-439 39 18 of of ADP issue-439 39 19 obtaining obtain VERB issue-439 39 20 material material ADJ issue-439 39 21 remuneration remuneration NOUN issue-439 39 22 for for ADP issue-439 39 23 the the DET issue-439 39 24 formal formal ADJ issue-439 39 25 registration registration NOUN issue-439 39 26 of of ADP issue-439 39 27 their their PRON issue-439 39 28 own own ADJ issue-439 39 29 enterprises enterprise NOUN issue-439 39 30 . . PUNCT issue-439 40 1 they they PRON issue-439 40 2 are be AUX issue-439 40 3 not not PART issue-439 40 4 interested interested ADJ issue-439 40 5 in in ADP issue-439 40 6 any any DET issue-439 40 7 further further ADJ issue-439 40 8 fate fate NOUN issue-439 40 9 of of ADP issue-439 40 10 the the DET issue-439 40 11 enterprise enterprise NOUN issue-439 40 12 , , PUNCT issue-439 40 13 nor nor CCONJ issue-439 40 14 for for ADP issue-439 40 15 any any DET issue-439 40 16 purpose purpose NOUN issue-439 40 17 – – PUNCT issue-439 40 18 legal legal ADJ issue-439 40 19 or or CCONJ issue-439 40 20 illegal illegal ADJ issue-439 40 21 – – PUNCT issue-439 40 22 intend intend VERB issue-439 40 23 to to PART issue-439 40 24 use use VERB issue-439 40 25 it it PRON issue-439 40 26 by by ADP issue-439 40 27 persons person NOUN issue-439 40 28 who who PRON issue-439 40 29 offered offer VERB issue-439 40 30 and and CCONJ issue-439 40 31 helped help VERB issue-439 40 32 to to PART issue-439 40 33 register register VERB issue-439 40 34 or or CCONJ issue-439 40 35 re re VERB issue-439 40 36 - - VERB issue-439 40 37 register register VERB issue-439 40 38 the the DET issue-439 40 39 company company NOUN issue-439 40 40 . . PUNCT issue-439 41 1 in in ADP issue-439 41 2 such such ADJ issue-439 41 3 circumstances circumstance NOUN issue-439 41 4 , , PUNCT issue-439 41 5 the the DET issue-439 41 6 intent intent NOUN issue-439 41 7 of of ADP issue-439 41 8 the the DET issue-439 41 9 said say VERB issue-439 41 10 persons person NOUN issue-439 41 11 does do AUX issue-439 41 12 not not PART issue-439 41 13 cover cover VERB issue-439 41 14 any any DET issue-439 41 15 specific specific ADJ issue-439 41 16 illegal illegal ADJ issue-439 41 17 purpose purpose NOUN issue-439 41 18 and and CCONJ issue-439 41 19 it it PRON issue-439 41 20 is be AUX issue-439 41 21 completely completely ADV issue-439 41 22 unknown unknown ADJ issue-439 41 23 to to ADP issue-439 41 24 them they PRON issue-439 41 25 what what PRON issue-439 41 26 kind kind NOUN issue-439 41 27 of of ADP issue-439 41 28 illegal illegal ADJ issue-439 41 29 activity activity NOUN issue-439 41 30 is be AUX issue-439 41 31 intended intend VERB issue-439 41 32 to to PART issue-439 41 33 cover cover VERB issue-439 41 34 those those PRON issue-439 41 35 who who PRON issue-439 41 36 inclined incline VERB issue-439 41 37 them they PRON issue-439 41 38 to to PART issue-439 41 39 register register VERB issue-439 41 40 themselves themselves PRON issue-439 41 41 with with ADP issue-439 41 42 the the DET issue-439 41 43 enterprises enterprise NOUN issue-439 41 44 . . PUNCT issue-439 42 1 moreover moreover ADV issue-439 42 2 , , PUNCT issue-439 42 3 the the DET issue-439 42 4 disposition disposition NOUN issue-439 42 5 of of ADP issue-439 42 6 this this DET issue-439 42 7 article article NOUN issue-439 42 8 is be AUX issue-439 42 9 formulated formulate VERB issue-439 42 10 in in ADP issue-439 42 11 such such DET issue-439 42 12 a a DET issue-439 42 13 way way NOUN issue-439 42 14 that that PRON issue-439 42 15 , , PUNCT issue-439 42 16 if if SCONJ issue-439 42 17 at at ADP issue-439 42 18 the the DET issue-439 42 19 time time NOUN issue-439 42 20 of of ADP issue-439 42 21 the the DET issue-439 42 22 acquisition acquisition NOUN issue-439 42 23 or or CCONJ issue-439 42 24 formation formation NOUN issue-439 42 25 of of ADP issue-439 42 26 the the DET issue-439 42 27 enterprise enterprise NOUN issue-439 42 28 the the DET issue-439 42 29 person person NOUN issue-439 42 30 did do AUX issue-439 42 31 not not PART issue-439 42 32 have have VERB issue-439 42 33 any any DET issue-439 42 34 baltic baltic ADJ issue-439 42 35 journal journal NOUN issue-439 42 36 of of ADP issue-439 42 37 economic economic ADJ issue-439 42 38 studies study NOUN issue-439 42 39 174 174 NUM issue-439 42 40 vol vol NOUN issue-439 42 41 . . PROPN issue-439 43 1 4 4 NUM issue-439 43 2 , , PUNCT issue-439 43 3 no no INTJ issue-439 43 4 . . NOUN issue-439 43 5 3 3 NUM issue-439 43 6 , , PUNCT issue-439 43 7 2018 2018 NUM issue-439 43 8 unlawful unlawful ADJ issue-439 43 9 purpose purpose NOUN issue-439 43 10 , , PUNCT issue-439 43 11 and and CCONJ issue-439 43 12 such such DET issue-439 43 13 a a DET issue-439 43 14 goal goal NOUN issue-439 43 15 appeared appear VERB issue-439 43 16 after after ADP issue-439 43 17 the the DET issue-439 43 18 actions action NOUN issue-439 43 19 of of ADP issue-439 43 20 the the DET issue-439 43 21 formation formation NOUN issue-439 43 22 or or CCONJ issue-439 43 23 acquisition acquisition NOUN issue-439 43 24 of of ADP issue-439 43 25 the the DET issue-439 43 26 enterprise enterprise NOUN issue-439 43 27 , , PUNCT issue-439 43 28 its its PRON issue-439 43 29 actions action NOUN issue-439 43 30 do do AUX issue-439 43 31 not not PART issue-439 43 32 contain contain VERB issue-439 43 33 signs sign NOUN issue-439 43 34 of of ADP issue-439 43 35 the the DET issue-439 43 36 said say VERB issue-439 43 37 crime crime NOUN issue-439 43 38 but but CCONJ issue-439 43 39 it it PRON issue-439 43 40 is be AUX issue-439 43 41 practically practically ADV issue-439 43 42 impossible impossible ADJ issue-439 43 43 to to PART issue-439 43 44 prove prove VERB issue-439 43 45 the the DET issue-439 43 46 time time NOUN issue-439 43 47 of of ADP issue-439 43 48 occurrence occurrence NOUN issue-439 43 49 of of ADP issue-439 43 50 such such DET issue-439 43 51 a a DET issue-439 43 52 motive motive NOUN issue-439 43 53 . . PUNCT issue-439 44 1 not not PART issue-439 44 2 in in ADP issue-439 44 3 line line NOUN issue-439 44 4 with with ADP issue-439 44 5 current current ADJ issue-439 44 6 conditions condition NOUN issue-439 44 7 and and CCONJ issue-439 44 8 trends trend NOUN issue-439 44 9 in in ADP issue-439 44 10 the the DET issue-439 44 11 development development NOUN issue-439 44 12 of of ADP issue-439 44 13 social social ADJ issue-439 44 14 relations relation NOUN issue-439 44 15 in in ADP issue-439 44 16 the the DET issue-439 44 17 field field NOUN issue-439 44 18 of of ADP issue-439 44 19 economic economic ADJ issue-439 44 20 activity activity NOUN issue-439 44 21 is be AUX issue-439 44 22 the the DET issue-439 44 23 disposition disposition NOUN issue-439 44 24 of of ADP issue-439 44 25 art art NOUN issue-439 44 26 . . PUNCT issue-439 45 1 212 212 NUM issue-439 45 2 of of ADP issue-439 45 3 the the DET issue-439 45 4 criminal criminal ADJ issue-439 45 5 code code NOUN issue-439 45 6 of of ADP issue-439 45 7 ukraine ukraine NOUN issue-439 45 8 , , PUNCT issue-439 45 9 which which PRON issue-439 45 10 is be AUX issue-439 45 11 constructed construct VERB issue-439 45 12 by by ADP issue-439 45 13 the the DET issue-439 45 14 legislator legislator NOUN issue-439 45 15 as as ADP issue-439 45 16 a a DET issue-439 45 17 crime crime NOUN issue-439 45 18 with with ADP issue-439 45 19 material material NOUN issue-439 45 20 composition composition NOUN issue-439 45 21 . . PUNCT issue-439 46 1 in in ADP issue-439 46 2 order order NOUN issue-439 46 3 to to PART issue-439 46 4 find find VERB issue-439 46 5 out out ADP issue-439 46 6 the the DET issue-439 46 7 presence presence NOUN issue-439 46 8 of of ADP issue-439 46 9 features feature NOUN issue-439 46 10 of of ADP issue-439 46 11 the the DET issue-439 46 12 crime crime NOUN issue-439 46 13 in in ADP issue-439 46 14 the the DET issue-439 46 15 person person NOUN issue-439 46 16 ’s ’s PART issue-439 46 17 actions action NOUN issue-439 46 18 , , PUNCT issue-439 46 19 it it PRON issue-439 46 20 is be AUX issue-439 46 21 necessary necessary ADJ issue-439 46 22 that that SCONJ issue-439 46 23 certain certain ADJ issue-439 46 24 criminal criminal ADJ issue-439 46 25 liability liability NOUN issue-439 46 26 laws law NOUN issue-439 46 27 be be AUX issue-439 46 28 established establish VERB issue-439 46 29 , , PUNCT issue-439 46 30 the the DET issue-439 46 31 consequences consequence NOUN issue-439 46 32 in in ADP issue-439 46 33 the the DET issue-439 46 34 form form NOUN issue-439 46 35 of of ADP issue-439 46 36 actual actual ADJ issue-439 46 37 non non NOUN issue-439 46 38 - - NOUN issue-439 46 39 availability availability NOUN issue-439 46 40 to to ADP issue-439 46 41 the the DET issue-439 46 42 budgets budget NOUN issue-439 46 43 or or CCONJ issue-439 46 44 state state NOUN issue-439 46 45 target target NOUN issue-439 46 46 funds fund NOUN issue-439 46 47 of of ADP issue-439 46 48 funds fund NOUN issue-439 46 49 in in ADP issue-439 46 50 significant significant ADJ issue-439 46 51 ( ( PUNCT issue-439 46 52 large large ADJ issue-439 46 53 or or CCONJ issue-439 46 54 especially especially ADV issue-439 46 55 large large ADJ issue-439 46 56 ) ) PUNCT issue-439 46 57 amounts amount NOUN issue-439 46 58 that that PRON issue-439 46 59 are be AUX issue-439 46 60 in in ADP issue-439 46 61 a a DET issue-439 46 62 causal causal ADJ issue-439 46 63 relationship relationship NOUN issue-439 46 64 with with ADP issue-439 46 65 the the DET issue-439 46 66 actions action NOUN issue-439 46 67 or or CCONJ issue-439 46 68 inaction inaction NOUN issue-439 46 69 of of ADP issue-439 46 70 the the DET issue-439 46 71 guilty guilty ADJ issue-439 46 72 person person NOUN issue-439 46 73 . . PUNCT issue-439 47 1 it it PRON issue-439 47 2 should should AUX issue-439 47 3 be be AUX issue-439 47 4 noted note VERB issue-439 47 5 that that SCONJ issue-439 47 6 the the DET issue-439 47 7 scope scope NOUN issue-439 47 8 of of ADP issue-439 47 9 taxation taxation NOUN issue-439 47 10 in in ADP issue-439 47 11 ukraine ukraine NOUN issue-439 47 12 is be AUX issue-439 47 13 regulated regulate VERB issue-439 47 14 by by ADP issue-439 47 15 the the DET issue-439 47 16 following follow VERB issue-439 47 17 legislative legislative ADJ issue-439 47 18 acts act NOUN issue-439 47 19 : : PUNCT issue-439 47 20 the the DET issue-439 47 21 constitution constitution NOUN issue-439 47 22 of of ADP issue-439 47 23 ukraine ukraine PROPN issue-439 47 24 , , PUNCT issue-439 47 25 the the DET issue-439 47 26 tax tax NOUN issue-439 47 27 code code NOUN issue-439 47 28 of of ADP issue-439 47 29 ukraine ukraine NOUN issue-439 47 30 , , PUNCT issue-439 47 31 the the DET issue-439 47 32 budget budget NOUN issue-439 47 33 code code NOUN issue-439 47 34 of of ADP issue-439 47 35 ukraine ukraine NOUN issue-439 47 36 , , PUNCT issue-439 47 37 the the DET issue-439 47 38 customs customs PROPN issue-439 47 39 code code NOUN issue-439 47 40 of of ADP issue-439 47 41 ukraine ukraine NOUN issue-439 47 42 , , PUNCT issue-439 47 43 the the DET issue-439 47 44 code code NOUN issue-439 47 45 of of ADP issue-439 47 46 merchant merchant NOUN issue-439 47 47 shipping shipping NOUN issue-439 47 48 of of ADP issue-439 47 49 ukraine ukraine NOUN issue-439 47 50 , , PUNCT issue-439 47 51 the the DET issue-439 47 52 laws law NOUN issue-439 47 53 of of ADP issue-439 47 54 ukraine ukraine NOUN issue-439 47 55 : : PUNCT issue-439 47 56 “ " PUNCT issue-439 47 57 on on ADP issue-439 47 58 principles principle NOUN issue-439 47 59 of of ADP issue-439 47 60 state state NOUN issue-439 47 61 regulatory regulatory ADJ issue-439 47 62 policy policy NOUN issue-439 47 63 in in ADP issue-439 47 64 the the DET issue-439 47 65 field field NOUN issue-439 47 66 of of ADP issue-439 47 67 economic economic ADJ issue-439 47 68 activity activity NOUN issue-439 47 69 ” " PUNCT issue-439 47 70 , , PUNCT issue-439 47 71 “ " PUNCT issue-439 47 72 on on ADP issue-439 47 73 personal personal ADJ issue-439 47 74 income income NOUN issue-439 47 75 tax tax NOUN issue-439 47 76 ” " PUNCT issue-439 47 77 , , PUNCT issue-439 47 78 “ " PUNCT issue-439 47 79 on on ADP issue-439 47 80 value value NOUN issue-439 47 81 added add VERB issue-439 47 82 tax tax NOUN issue-439 47 83 ” " PUNCT issue-439 47 84 , , PUNCT issue-439 47 85 “ " PUNCT issue-439 47 86 on on ADP issue-439 47 87 the the DET issue-439 47 88 cmu cmu NOUN issue-439 47 89 ” " PUNCT issue-439 47 90 , , PUNCT issue-439 47 91 “ " PUNCT issue-439 47 92 on on ADP issue-439 47 93 the the DET issue-439 47 94 state state NOUN issue-439 47 95 fiscal fiscal ADJ issue-439 47 96 service service NOUN issue-439 47 97 of of ADP issue-439 47 98 ukraine ukraine NOUN issue-439 47 99 ” " PUNCT issue-439 47 100 and and CCONJ issue-439 47 101 the the DET issue-439 47 102 number number NOUN issue-439 47 103 of of ADP issue-439 47 104 subordinate subordinate ADJ issue-439 47 105 normative normative ADJ issue-439 47 106 acts act NOUN issue-439 47 107 that that PRON issue-439 47 108 submit submit VERB issue-439 47 109 almost almost ADV issue-439 47 110 daily daily ADV issue-439 47 111 numerous numerous ADJ issue-439 47 112 changes change NOUN issue-439 47 113 and and CCONJ issue-439 47 114 additions addition NOUN issue-439 47 115 . . PUNCT issue-439 48 1 such such DET issue-439 48 2 a a DET issue-439 48 3 state state NOUN issue-439 48 4 of of ADP issue-439 48 5 tax tax NOUN issue-439 48 6 law law NOUN issue-439 48 7 can can AUX issue-439 48 8 not not PART issue-439 48 9 but but ADV issue-439 48 10 affects affect VERB issue-439 48 11 the the DET issue-439 48 12 quality quality NOUN issue-439 48 13 of of ADP issue-439 48 14 accounting accounting NOUN issue-439 48 15 and and CCONJ issue-439 48 16 education education NOUN issue-439 48 17 of of ADP issue-439 48 18 taxpayers taxpayer NOUN issue-439 48 19 themselves themselves PRON issue-439 48 20 . . PUNCT issue-439 49 1 3 3 X issue-439 49 2 . . X issue-439 49 3 problematic problematic ADJ issue-439 49 4 issues issue NOUN issue-439 49 5 regarding regard VERB issue-439 49 6 the the DET issue-439 49 7 application application NOUN issue-439 49 8 of of ADP issue-439 49 9 legislation legislation NOUN issue-439 49 10 providing provide VERB issue-439 49 11 for for ADP issue-439 49 12 criminal criminal ADJ issue-439 49 13 liability liability NOUN issue-439 49 14 for for ADP issue-439 49 15 tax tax NOUN issue-439 49 16 evasion evasion NOUN issue-439 49 17 as as SCONJ issue-439 49 18 noted note VERB issue-439 49 19 above above ADV issue-439 49 20 , , PUNCT issue-439 49 21 the the DET issue-439 49 22 offense offense NOUN issue-439 49 23 under under ADP issue-439 49 24 consideration consideration NOUN issue-439 49 25 is be AUX issue-439 49 26 deemed deem VERB issue-439 49 27 to to PART issue-439 49 28 be be AUX issue-439 49 29 terminated terminate VERB issue-439 49 30 from from ADP issue-439 49 31 the the DET issue-439 49 32 moment moment NOUN issue-439 49 33 of of ADP issue-439 49 34 actual actual ADJ issue-439 49 35 non non NOUN issue-439 49 36 - - NOUN issue-439 49 37 receipt receipt NOUN issue-439 49 38 of of ADP issue-439 49 39 funds fund NOUN issue-439 49 40 in in ADP issue-439 49 41 the the DET issue-439 49 42 budgets budget NOUN issue-439 49 43 or or CCONJ issue-439 49 44 state state NOUN issue-439 49 45 target target NOUN issue-439 49 46 funds fund NOUN issue-439 49 47 in in ADP issue-439 49 48 significant significant ADJ issue-439 49 49 ( ( PUNCT issue-439 49 50 large large ADJ issue-439 49 51 or or CCONJ issue-439 49 52 especially especially ADV issue-439 49 53 large large ADJ issue-439 49 54 ) ) PUNCT issue-439 49 55 amounts amount NOUN issue-439 49 56 . . PUNCT issue-439 50 1 such such ADJ issue-439 50 2 non non NOUN issue-439 50 3 - - ADJ issue-439 50 4 use use NOUN issue-439 50 5 is be AUX issue-439 50 6 deducted deduct VERB issue-439 50 7 by by ADP issue-439 50 8 the the DET issue-439 50 9 state state NOUN issue-439 50 10 fiscal fiscal ADJ issue-439 50 11 authorities authority NOUN issue-439 50 12 of of ADP issue-439 50 13 ukraine ukraine NOUN issue-439 50 14 , , PUNCT issue-439 50 15 which which PRON issue-439 50 16 , , PUNCT issue-439 50 17 in in ADP issue-439 50 18 accordance accordance NOUN issue-439 50 19 with with ADP issue-439 50 20 their their PRON issue-439 50 21 tasks task NOUN issue-439 50 22 and and CCONJ issue-439 50 23 authorities authority NOUN issue-439 50 24 , , PUNCT issue-439 50 25 are be AUX issue-439 50 26 responsible responsible ADJ issue-439 50 27 for for ADP issue-439 50 28 implementing implement VERB issue-439 50 29 the the DET issue-439 50 30 state state NOUN issue-439 50 31 tax tax NOUN issue-439 50 32 policy policy NOUN issue-439 50 33 and and CCONJ issue-439 50 34 carry carry VERB issue-439 50 35 out out ADP issue-439 50 36 , , PUNCT issue-439 50 37 within within ADP issue-439 50 38 the the DET issue-439 50 39 limits limit NOUN issue-439 50 40 of of ADP issue-439 50 41 the the DET issue-439 50 42 powers power NOUN issue-439 50 43 provided provide VERB issue-439 50 44 for for ADP issue-439 50 45 by by ADP issue-439 50 46 law law NOUN issue-439 50 47 , , PUNCT issue-439 50 48 control control NOUN issue-439 50 49 over over ADP issue-439 50 50 the the DET issue-439 50 51 receipt receipt NOUN issue-439 50 52 of of ADP issue-439 50 53 taxes taxis NOUN issue-439 50 54 and and CCONJ issue-439 50 55 duties duty NOUN issue-439 50 56 , , PUNCT issue-439 50 57 customs custom NOUN issue-439 50 58 and and CCONJ issue-439 50 59 other other ADJ issue-439 50 60 payments payment NOUN issue-439 50 61 , , PUNCT issue-439 50 62 and and CCONJ issue-439 50 63 other other ADJ issue-439 50 64 state state NOUN issue-439 50 65 budget budget NOUN issue-439 50 66 funds fund NOUN issue-439 50 67 . . PUNCT issue-439 51 1 at at ADP issue-439 51 2 the the DET issue-439 51 3 same same ADJ issue-439 51 4 time time NOUN issue-439 51 5 , , PUNCT issue-439 51 6 the the DET issue-439 51 7 obligatory obligatory NOUN issue-439 51 8 and and CCONJ issue-439 51 9 the the DET issue-439 51 10 most most ADV issue-439 51 11 difficult difficult ADJ issue-439 51 12 element element NOUN issue-439 51 13 to to PART issue-439 51 14 prove prove VERB issue-439 51 15 the the DET issue-439 51 16 guilt guilt NOUN issue-439 51 17 of of ADP issue-439 51 18 committing commit VERB issue-439 51 19 the the DET issue-439 51 20 crime crime NOUN issue-439 51 21 in in ADP issue-439 51 22 question question NOUN issue-439 51 23 is be AUX issue-439 51 24 the the DET issue-439 51 25 establishment establishment NOUN issue-439 51 26 of of ADP issue-439 51 27 the the DET issue-439 51 28 guilty guilty ADJ issue-439 51 29 person person NOUN issue-439 51 30 ’s ’s PART issue-439 51 31 intention intention NOUN issue-439 51 32 to to PART issue-439 51 33 avoid avoid VERB issue-439 51 34 paying pay VERB issue-439 51 35 taxes taxis NOUN issue-439 51 36 . . PUNCT issue-439 52 1 in in ADP issue-439 52 2 the the DET issue-439 52 3 presence presence NOUN issue-439 52 4 of of ADP issue-439 52 5 modern modern ADJ issue-439 52 6 business business NOUN issue-439 52 7 entities entity NOUN issue-439 52 8 , , PUNCT issue-439 52 9 consultants consultant NOUN issue-439 52 10 engaged engage VERB issue-439 52 11 in in ADP issue-439 52 12 accounting accounting NOUN issue-439 52 13 and and CCONJ issue-439 52 14 reporting reporting NOUN issue-439 52 15 , , PUNCT issue-439 52 16 or or CCONJ issue-439 52 17 structural structural ADJ issue-439 52 18 units unit NOUN issue-439 52 19 in in ADP issue-439 52 20 companies company NOUN issue-439 52 21 whose whose DET issue-439 52 22 officials official NOUN issue-439 52 23 are be AUX issue-439 52 24 engaged engage VERB issue-439 52 25 in in ADP issue-439 52 26 these these DET issue-439 52 27 functions function NOUN issue-439 52 28 , , PUNCT issue-439 52 29 to to PART issue-439 52 30 bring bring VERB issue-439 52 31 the the DET issue-439 52 32 knowledge knowledge NOUN issue-439 52 33 of of ADP issue-439 52 34 the the DET issue-439 52 35 head head NOUN issue-439 52 36 of of ADP issue-439 52 37 the the DET issue-439 52 38 business business NOUN issue-439 52 39 entity entity NOUN issue-439 52 40 about about ADP issue-439 52 41 the the DET issue-439 52 42 incorrect incorrect ADJ issue-439 52 43 application application NOUN issue-439 52 44 of of ADP issue-439 52 45 the the DET issue-439 52 46 rules rule NOUN issue-439 52 47 of of ADP issue-439 52 48 taxation taxation NOUN issue-439 52 49 in in ADP issue-439 52 50 the the DET issue-439 52 51 field field NOUN issue-439 52 52 of of ADP issue-439 52 53 taxation taxation NOUN issue-439 52 54 , , PUNCT issue-439 52 55 its its PRON issue-439 52 56 awareness awareness NOUN issue-439 52 57 regarding regard VERB issue-439 52 58 the the DET issue-439 52 59 intentional intentional ADJ issue-439 52 60 actions action NOUN issue-439 52 61 aimed aim VERB issue-439 52 62 at at ADP issue-439 52 63 tax tax NOUN issue-439 52 64 evasion evasion NOUN issue-439 52 65 , , PUNCT issue-439 52 66 is be AUX issue-439 52 67 a a DET issue-439 52 68 complicated complicated ADJ issue-439 52 69 thing thing NOUN issue-439 52 70 . . PUNCT issue-439 53 1 as as ADP issue-439 53 2 a a DET issue-439 53 3 result result NOUN issue-439 53 4 , , PUNCT issue-439 53 5 the the DET issue-439 53 6 refutation refutation NOUN issue-439 53 7 of of ADP issue-439 53 8 the the DET issue-439 53 9 arguments argument NOUN issue-439 53 10 of of ADP issue-439 53 11 the the DET issue-439 53 12 fiscal fiscal ADJ issue-439 53 13 authorities authority NOUN issue-439 53 14 and and CCONJ issue-439 53 15 the the DET issue-439 53 16 prosecution prosecution NOUN issue-439 53 17 party party NOUN issue-439 53 18 is be AUX issue-439 53 19 based base VERB issue-439 53 20 on on ADP issue-439 53 21 the the DET issue-439 53 22 fact fact NOUN issue-439 53 23 that that SCONJ issue-439 53 24 the the DET issue-439 53 25 head head NOUN issue-439 53 26 of of ADP issue-439 53 27 the the DET issue-439 53 28 company company NOUN issue-439 53 29 does do AUX issue-439 53 30 not not PART issue-439 53 31 include include VERB issue-439 53 32 accounting accounting NOUN issue-439 53 33 and and CCONJ issue-439 53 34 tax tax NOUN issue-439 53 35 accounting accounting NOUN issue-439 53 36 , , PUNCT issue-439 53 37 taxes taxis NOUN issue-439 53 38 and and CCONJ issue-439 53 39 deductions deduction NOUN issue-439 53 40 of of ADP issue-439 53 41 taxes taxis NOUN issue-439 53 42 and and CCONJ issue-439 53 43 duties duty NOUN issue-439 53 44 since since SCONJ issue-439 53 45 such such ADJ issue-439 53 46 functions function NOUN issue-439 53 47 have have AUX issue-439 53 48 been be AUX issue-439 53 49 transferred transfer VERB issue-439 53 50 to to ADP issue-439 53 51 other other ADJ issue-439 53 52 persons person NOUN issue-439 53 53 . . PUNCT issue-439 54 1 on on ADP issue-439 54 2 the the DET issue-439 54 3 other other ADJ issue-439 54 4 hand hand NOUN issue-439 54 5 , , PUNCT issue-439 54 6 the the DET issue-439 54 7 head head NOUN issue-439 54 8 of of ADP issue-439 54 9 a a DET issue-439 54 10 financial financial ADJ issue-439 54 11 unit unit NOUN issue-439 54 12 or or CCONJ issue-439 54 13 accounting accounting NOUN issue-439 54 14 department department NOUN issue-439 54 15 does do AUX issue-439 54 16 not not PART issue-439 54 17 usually usually ADV issue-439 54 18 handle handle VERB issue-439 54 19 the the DET issue-439 54 20 entire entire ADJ issue-439 54 21 document document NOUN issue-439 54 22 flow flow NOUN issue-439 54 23 , , PUNCT issue-439 54 24 since since SCONJ issue-439 54 25 these these DET issue-439 54 26 functions function NOUN issue-439 54 27 are be AUX issue-439 54 28 distributed distribute VERB issue-439 54 29 among among ADP issue-439 54 30 subordinate subordinate ADJ issue-439 54 31 employees employee NOUN issue-439 54 32 , , PUNCT issue-439 54 33 most most ADJ issue-439 54 34 of of ADP issue-439 54 35 which which PRON issue-439 54 36 , , PUNCT issue-439 54 37 although although SCONJ issue-439 54 38 they they PRON issue-439 54 39 directly directly ADV issue-439 54 40 carry carry VERB issue-439 54 41 out out ADP issue-439 54 42 all all DET issue-439 54 43 economic economic ADJ issue-439 54 44 transactions transaction NOUN issue-439 54 45 , , PUNCT issue-439 54 46 however however ADV issue-439 54 47 , , PUNCT issue-439 54 48 are be AUX issue-439 54 49 not not PART issue-439 54 50 subjects subject NOUN issue-439 54 51 of of ADP issue-439 54 52 the the DET issue-439 54 53 crime crime NOUN issue-439 54 54 envisaged envisage VERB issue-439 54 55 in in ADP issue-439 54 56 art art NOUN issue-439 54 57 . . PUNCT issue-439 55 1 212 212 NUM issue-439 55 2 of of ADP issue-439 55 3 the the DET issue-439 55 4 criminal criminal ADJ issue-439 55 5 code code NOUN issue-439 55 6 of of ADP issue-439 55 7 ukraine ukraine PROPN issue-439 55 8 . . PUNCT issue-439 56 1 under under ADP issue-439 56 2 such such ADJ issue-439 56 3 conditions condition NOUN issue-439 56 4 , , PUNCT issue-439 56 5 it it PRON issue-439 56 6 is be AUX issue-439 56 7 impossible impossible ADJ issue-439 56 8 to to PART issue-439 56 9 determine determine VERB issue-439 56 10 directly directly ADV issue-439 56 11 the the DET issue-439 56 12 managers manager NOUN issue-439 56 13 who who PRON issue-439 56 14 are be AUX issue-439 56 15 interested interested ADJ issue-439 56 16 in in ADP issue-439 56 17 minimizing minimize VERB issue-439 56 18 the the DET issue-439 56 19 tax tax NOUN issue-439 56 20 burden burden NOUN issue-439 56 21 without without ADP issue-439 56 22 establishing establish VERB issue-439 56 23 the the DET issue-439 56 24 facts fact NOUN issue-439 56 25 of of ADP issue-439 56 26 the the DET issue-439 56 27 preliminary preliminary ADJ issue-439 56 28 conspiracy conspiracy NOUN issue-439 56 29 , , PUNCT issue-439 56 30 giving give VERB issue-439 56 31 specific specific ADJ issue-439 56 32 instructions instruction NOUN issue-439 56 33 from from ADP issue-439 56 34 the the DET issue-439 56 35 company company NOUN issue-439 56 36 managers manager NOUN issue-439 56 37 , , PUNCT issue-439 56 38 forging forge VERB issue-439 56 39 documents document NOUN issue-439 56 40 , , PUNCT issue-439 56 41 and and CCONJ issue-439 56 42 directing direct VERB issue-439 56 43 them they PRON issue-439 56 44 directly directly ADV issue-439 56 45 to to ADP issue-439 56 46 the the DET issue-439 56 47 responsible responsible ADJ issue-439 56 48 authorities authority NOUN issue-439 56 49 . . PUNCT issue-439 57 1 in in ADP issue-439 57 2 addition addition NOUN issue-439 57 3 , , PUNCT issue-439 57 4 the the DET issue-439 57 5 ambiguity ambiguity NOUN issue-439 57 6 and and CCONJ issue-439 57 7 contradictory contradictory ADJ issue-439 57 8 nature nature NOUN issue-439 57 9 of of ADP issue-439 57 10 the the DET issue-439 57 11 tax tax NOUN issue-439 57 12 legislation legislation NOUN issue-439 57 13 , , PUNCT issue-439 57 14 the the DET issue-439 57 15 diversity diversity NOUN issue-439 57 16 of of ADP issue-439 57 17 the the DET issue-439 57 18 approach approach NOUN issue-439 57 19 to to ADP issue-439 57 20 their their PRON issue-439 57 21 interpretation interpretation NOUN issue-439 57 22 , , PUNCT issue-439 57 23 and and CCONJ issue-439 57 24 the the DET issue-439 57 25 constant constant ADJ issue-439 57 26 change change NOUN issue-439 57 27 in in ADP issue-439 57 28 the the DET issue-439 57 29 legal legal ADJ issue-439 57 30 position position NOUN issue-439 57 31 of of ADP issue-439 57 32 the the DET issue-439 57 33 tax tax NOUN issue-439 57 34 authorities authority NOUN issue-439 57 35 became become VERB issue-439 57 36 the the DET issue-439 57 37 basis basis NOUN issue-439 57 38 for for ADP issue-439 57 39 the the DET issue-439 57 40 supreme supreme PROPN issue-439 57 41 court court PROPN issue-439 57 42 ’s ’s PART issue-439 57 43 ruling ruling NOUN issue-439 57 44 of of ADP issue-439 57 45 february february PROPN issue-439 57 46 20 20 NUM issue-439 57 47 , , PUNCT issue-439 57 48 2018 2018 NUM issue-439 57 49 , , PUNCT issue-439 57 50 in in ADP issue-439 57 51 the the DET issue-439 57 52 case case NOUN issue-439 57 53 no no INTJ issue-439 57 54 . . PUNCT issue-439 57 55 813/2617/15 813/2617/15 NUM issue-439 57 56 , , PUNCT issue-439 57 57 where where SCONJ issue-439 57 58 the the DET issue-439 57 59 court court NOUN issue-439 57 60 concluded conclude VERB issue-439 57 61 that that SCONJ issue-439 57 62 it it PRON issue-439 57 63 was be AUX issue-439 57 64 not not PART issue-439 57 65 may may AUX issue-439 57 66 be be AUX issue-439 57 67 brought bring VERB issue-439 57 68 to to ADP issue-439 57 69 the the DET issue-439 57 70 responsibility responsibility NOUN issue-439 57 71 of of ADP issue-439 57 72 the the DET issue-439 57 73 taxpayer taxpayer NOUN issue-439 57 74 who who PRON issue-439 57 75 acted act VERB issue-439 57 76 in in ADP issue-439 57 77 accordance accordance NOUN issue-439 57 78 with with ADP issue-439 57 79 the the DET issue-439 57 80 tax tax NOUN issue-439 57 81 advice advice NOUN issue-439 57 82 provided provide VERB issue-439 57 83 to to ADP issue-439 57 84 him he PRON issue-439 57 85 in in ADP issue-439 57 86 writing writing NOUN issue-439 57 87 or or CCONJ issue-439 57 88 in in ADP issue-439 57 89 electronic electronic ADJ issue-439 57 90 form form NOUN issue-439 57 91 , , PUNCT issue-439 57 92 as as ADV issue-439 57 93 well well ADV issue-439 57 94 as as ADP issue-439 57 95 a a DET issue-439 57 96 general general ADJ issue-439 57 97 tax tax NOUN issue-439 57 98 advice advice NOUN issue-439 57 99 , , PUNCT issue-439 57 100 in in ADP issue-439 57 101 particular particular ADJ issue-439 57 102 , , PUNCT issue-439 57 103 on on ADP issue-439 57 104 the the DET issue-439 57 105 basis basis NOUN issue-439 57 106 of of ADP issue-439 57 107 first first ADJ issue-439 57 108 , , PUNCT issue-439 57 109 that that SCONJ issue-439 57 110 in in ADP issue-439 57 111 the the DET issue-439 57 112 future future NOUN issue-439 57 113 such such ADJ issue-439 57 114 generalizing generalize VERB issue-439 57 115 tax tax NOUN issue-439 57 116 advice advice NOUN issue-439 57 117 or or CCONJ issue-439 57 118 tax tax NOUN issue-439 57 119 advice advice NOUN issue-439 57 120 has have AUX issue-439 57 121 been be AUX issue-439 57 122 changed change VERB issue-439 57 123 or or CCONJ issue-439 57 124 cancelled cancel VERB issue-439 57 125 ( ( PUNCT issue-439 57 126 art art NOUN issue-439 57 127 . . PUNCT issue-439 58 1 53 53 NUM issue-439 58 2 of of ADP issue-439 58 3 the the DET issue-439 58 4 tax tax NOUN issue-439 58 5 code code NOUN issue-439 58 6 of of ADP issue-439 58 7 ukraine ukraine PROPN issue-439 58 8 ) ) PUNCT issue-439 58 9 . . PUNCT issue-439 59 1 the the DET issue-439 59 2 lack lack NOUN issue-439 59 3 of of ADP issue-439 59 4 a a DET issue-439 59 5 clear clear ADJ issue-439 59 6 legal legal ADJ issue-439 59 7 position position NOUN issue-439 59 8 on on ADP issue-439 59 9 the the DET issue-439 59 10 tax tax NOUN issue-439 59 11 question question NOUN issue-439 59 12 , , PUNCT issue-439 59 13 the the DET issue-439 59 14 opposite opposite ADJ issue-439 59 15 or or CCONJ issue-439 59 16 changing change VERB issue-439 59 17 position position NOUN issue-439 59 18 of of ADP issue-439 59 19 tax tax NOUN issue-439 59 20 authorities authority NOUN issue-439 59 21 regarding regard VERB issue-439 59 22 their their PRON issue-439 59 23 application application NOUN issue-439 59 24 is be AUX issue-439 59 25 also also ADV issue-439 59 26 an an DET issue-439 59 27 additional additional ADJ issue-439 59 28 opportunity opportunity NOUN issue-439 59 29 to to PART issue-439 59 30 avoid avoid VERB issue-439 59 31 liability liability NOUN issue-439 59 32 for for ADP issue-439 59 33 non non ADJ issue-439 59 34 - - NOUN issue-439 59 35 payment payment NOUN issue-439 59 36 of of ADP issue-439 59 37 taxes taxis NOUN issue-439 59 38 . . PUNCT issue-439 60 1 as as ADP issue-439 60 2 a a DET issue-439 60 3 result result NOUN issue-439 60 4 , , PUNCT issue-439 60 5 although although SCONJ issue-439 60 6 criminal criminal ADJ issue-439 60 7 proceedings proceeding NOUN issue-439 60 8 are be AUX issue-439 60 9 initiated initiate VERB issue-439 60 10 on on ADP issue-439 60 11 the the DET issue-439 60 12 facts fact NOUN issue-439 60 13 of of ADP issue-439 60 14 evasion evasion NOUN issue-439 60 15 from from ADP issue-439 60 16 taxes taxis NOUN issue-439 60 17 on on ADP issue-439 60 18 hundreds hundred NOUN issue-439 60 19 of of ADP issue-439 60 20 millions million NOUN issue-439 60 21 of of ADP issue-439 60 22 hryvnias hryvnia NOUN issue-439 60 23 , , PUNCT issue-439 60 24 there there PRON issue-439 60 25 is be VERB issue-439 60 26 virtually virtually ADV issue-439 60 27 no no DET issue-439 60 28 information information NOUN issue-439 60 29 about about ADP issue-439 60 30 the the DET issue-439 60 31 actual actual ADJ issue-439 60 32 convictions conviction NOUN issue-439 60 33 of of ADP issue-439 60 34 the the DET issue-439 60 35 perpetrators perpetrator NOUN issue-439 60 36 . . PUNCT issue-439 61 1 a a DET issue-439 61 2 sample sample NOUN issue-439 61 3 of of ADP issue-439 61 4 the the DET issue-439 61 5 unified unified ADJ issue-439 61 6 state state NOUN issue-439 61 7 register register NOUN issue-439 61 8 of of ADP issue-439 61 9 judgments judgment NOUN issue-439 61 10 based base VERB issue-439 61 11 on on ADP issue-439 61 12 the the DET issue-439 61 13 search search NOUN issue-439 61 14 criteria criterion NOUN issue-439 61 15 “ " PUNCT issue-439 61 16 sentence sentence NOUN issue-439 61 17 ” " PUNCT issue-439 61 18 , , PUNCT issue-439 61 19 “ " PUNCT issue-439 61 20 crimes crime NOUN issue-439 61 21 in in ADP issue-439 61 22 the the DET issue-439 61 23 field field NOUN issue-439 61 24 of of ADP issue-439 61 25 economic economic ADJ issue-439 61 26 activity activity NOUN issue-439 61 27 ” " PUNCT issue-439 61 28 , , PUNCT issue-439 61 29 “ " PUNCT issue-439 61 30 tax tax NOUN issue-439 61 31 evasion evasion NOUN issue-439 61 32 ” " PUNCT issue-439 61 33 for for ADP issue-439 61 34 the the DET issue-439 61 35 period period NOUN issue-439 61 36 from from ADP issue-439 61 37 01/01/2017 01/01/2017 NUM issue-439 61 38 to to ADP issue-439 61 39 31/12/2017 31/12/2017 NUM issue-439 61 40 revealed reveal VERB issue-439 61 41 38 38 NUM issue-439 61 42 sentences sentence NOUN issue-439 61 43 in in ADP issue-439 61 44 cases case NOUN issue-439 61 45 of of ADP issue-439 61 46 this this DET issue-439 61 47 category category NOUN issue-439 61 48 , , PUNCT issue-439 61 49 of of ADP issue-439 61 50 which which PRON issue-439 61 51 , , PUNCT issue-439 61 52 according accord VERB issue-439 61 53 to to ADP issue-439 61 54 data datum NOUN issue-439 61 55 accounting accounting NOUN issue-439 61 56 , , PUNCT issue-439 61 57 as as ADP issue-439 61 58 of of ADP issue-439 61 59 august august PROPN issue-439 61 60 2018 2018 NUM issue-439 61 61 , , PUNCT issue-439 61 62 only only ADV issue-439 61 63 21 21 NUM issue-439 61 64 has have AUX issue-439 61 65 become become VERB issue-439 61 66 legally legally ADV issue-439 61 67 binding binding ADJ issue-439 61 68 . . PUNCT issue-439 62 1 the the DET issue-439 62 2 indicated indicate VERB issue-439 62 3 sentences sentence NOUN issue-439 62 4 approved approve VERB issue-439 62 5 an an DET issue-439 62 6 agreement agreement NOUN issue-439 62 7 with with ADP issue-439 62 8 the the DET issue-439 62 9 accused accuse VERB issue-439 62 10 in in ADP issue-439 62 11 10 10 NUM issue-439 62 12 proceedings proceeding NOUN issue-439 62 13 and and CCONJ issue-439 62 14 sentenced sentence VERB issue-439 62 15 to to ADP issue-439 62 16 a a DET issue-439 62 17 fine fine NOUN issue-439 62 18 in in ADP issue-439 62 19 the the DET issue-439 62 20 amount amount NOUN issue-439 62 21 of of ADP issue-439 62 22 17 17 NUM issue-439 62 23 thousand thousand NUM issue-439 62 24 uah uah NOUN issue-439 62 25 up up ADP issue-439 62 26 to to ADP issue-439 62 27 255 255 NUM issue-439 62 28 thousand thousand NUM issue-439 62 29 uah uah NOUN issue-439 62 30 , , PUNCT issue-439 62 31 and and CCONJ issue-439 62 32 another another DET issue-439 62 33 10 10 NUM issue-439 62 34 people people NOUN issue-439 62 35 were be AUX issue-439 62 36 convicted convict VERB issue-439 62 37 on on ADP issue-439 62 38 the the DET issue-439 62 39 results result NOUN issue-439 62 40 of of ADP issue-439 62 41 proceedings proceeding NOUN issue-439 62 42 in in ADP issue-439 62 43 the the DET issue-439 62 44 normal normal ADJ issue-439 62 45 manner manner NOUN issue-439 62 46 to to ADP issue-439 62 47 fines fine NOUN issue-439 62 48 of of ADP issue-439 62 49 the the DET issue-439 62 50 same same ADJ issue-439 62 51 magnitude magnitude NOUN issue-439 62 52 . . PUNCT issue-439 63 1 only only ADV issue-439 63 2 one one NUM issue-439 63 3 person person NOUN issue-439 63 4 has have AUX issue-439 63 5 been be AUX issue-439 63 6 ordered order VERB issue-439 63 7 by by ADP issue-439 63 8 a a DET issue-439 63 9 court court NOUN issue-439 63 10 of of ADP issue-439 63 11 the the DET issue-439 63 12 first first ADJ issue-439 63 13 instance instance NOUN issue-439 63 14 to to PART issue-439 63 15 pay pay VERB issue-439 63 16 a a DET issue-439 63 17 fine fine NOUN issue-439 63 18 in in ADP issue-439 63 19 excess excess NOUN issue-439 63 20 of of ADP issue-439 63 21 2.5 2.5 NUM issue-439 63 22 million million NUM issue-439 63 23 uah uah NOUN issue-439 63 24 . . PUNCT issue-439 64 1 at at ADP issue-439 64 2 the the DET issue-439 64 3 same same ADJ issue-439 64 4 time time NOUN issue-439 64 5 , , PUNCT issue-439 64 6 in in ADP issue-439 64 7 6 6 NUM issue-439 64 8 proceedings proceeding NOUN issue-439 64 9 , , PUNCT issue-439 64 10 the the DET issue-439 64 11 defendants defendant NOUN issue-439 64 12 were be AUX issue-439 64 13 released release VERB issue-439 64 14 from from ADP issue-439 64 15 criminal criminal ADJ issue-439 64 16 liability liability NOUN issue-439 64 17 on on ADP issue-439 64 18 various various ADJ issue-439 64 19 grounds ground NOUN issue-439 64 20 and and CCONJ issue-439 64 21 11 11 NUM issue-439 64 22 persons person NOUN issue-439 64 23 were be AUX issue-439 64 24 acquitted acquit VERB issue-439 64 25 ( ( PUNCT issue-439 64 26 register register NOUN issue-439 64 27 of of ADP issue-439 64 28 judicial judicial ADJ issue-439 64 29 decisions decision NOUN issue-439 64 30 of of ADP issue-439 64 31 ukraine ukraine NOUN issue-439 64 32 ) ) PUNCT issue-439 64 33 . . PUNCT issue-439 65 1 baltic baltic PROPN issue-439 65 2 journal journal PROPN issue-439 65 3 of of ADP issue-439 65 4 economic economic ADJ issue-439 65 5 studies study NOUN issue-439 65 6 175 175 NUM issue-439 65 7 vol vol NOUN issue-439 65 8 . . PROPN issue-439 66 1 4 4 NUM issue-439 66 2 , , PUNCT issue-439 66 3 no no INTJ issue-439 66 4 . . NOUN issue-439 66 5 3 3 NUM issue-439 66 6 , , PUNCT issue-439 66 7 2018 2018 NUM issue-439 66 8 the the DET issue-439 66 9 study study NOUN issue-439 66 10 of of ADP issue-439 66 11 persons person NOUN issue-439 66 12 sentenced sentence VERB issue-439 66 13 for for ADP issue-439 66 14 intentional intentional ADJ issue-439 66 15 evasion evasion NOUN issue-439 66 16 of of ADP issue-439 66 17 taxes taxis NOUN issue-439 66 18 and and CCONJ issue-439 66 19 the the DET issue-439 66 20 circumstances circumstance NOUN issue-439 66 21 of of ADP issue-439 66 22 a a DET issue-439 66 23 criminal criminal ADJ issue-439 66 24 offense offense NOUN issue-439 66 25 revealed reveal VERB issue-439 66 26 a a DET issue-439 66 27 certain certain ADJ issue-439 66 28 tendency tendency NOUN issue-439 66 29 : : PUNCT issue-439 66 30 most most ADJ issue-439 66 31 of of ADP issue-439 66 32 them they PRON issue-439 66 33 are be AUX issue-439 66 34 not not PART issue-439 66 35 managers manager NOUN issue-439 66 36 of of ADP issue-439 66 37 the the DET issue-439 66 38 enterprise enterprise NOUN issue-439 66 39 that that PRON issue-439 66 40 evade evade VERB issue-439 66 41 tax tax NOUN issue-439 66 42 payments payment NOUN issue-439 66 43 , , PUNCT issue-439 66 44 but but CCONJ issue-439 66 45 were be AUX issue-439 66 46 executives executive NOUN issue-439 66 47 or or CCONJ issue-439 66 48 founders founder NOUN issue-439 66 49 of of ADP issue-439 66 50 business business NOUN issue-439 66 51 entities entity NOUN issue-439 66 52 with with ADP issue-439 66 53 signs sign NOUN issue-439 66 54 of of ADP issue-439 66 55 fictitiousness fictitiousness NOUN issue-439 66 56 and and CCONJ issue-439 66 57 only only ADV issue-439 66 58 contributed contribute VERB issue-439 66 59 to to ADP issue-439 66 60 the the DET issue-439 66 61 evasion evasion NOUN issue-439 66 62 from from ADP issue-439 66 63 paying pay VERB issue-439 66 64 taxes taxis NOUN issue-439 66 65 to to ADP issue-439 66 66 heads head NOUN issue-439 66 67 of of ADP issue-439 66 68 other other ADJ issue-439 66 69 business business NOUN issue-439 66 70 entities entity NOUN issue-439 66 71 , , PUNCT issue-439 66 72 details detail NOUN issue-439 66 73 of of ADP issue-439 66 74 which which PRON issue-439 66 75 were be AUX issue-439 66 76 not not PART issue-439 66 77 established establish VERB issue-439 66 78 during during ADP issue-439 66 79 the the DET issue-439 66 80 pre pre ADJ issue-439 66 81 - - ADJ issue-439 66 82 trial trial ADJ issue-439 66 83 investigation investigation NOUN issue-439 66 84 . . PUNCT issue-439 67 1 cases case NOUN issue-439 67 2 of of ADP issue-439 67 3 prosecution prosecution NOUN issue-439 67 4 of of ADP issue-439 67 5 heads head NOUN issue-439 67 6 of of ADP issue-439 67 7 business business NOUN issue-439 67 8 entities entity NOUN issue-439 67 9 are be AUX issue-439 67 10 singular singular ADJ issue-439 67 11 and and CCONJ issue-439 67 12 more more ADV issue-439 67 13 likely likely ADJ issue-439 67 14 to to PART issue-439 67 15 look look VERB issue-439 67 16 like like ADP issue-439 67 17 an an DET issue-439 67 18 exception exception NOUN issue-439 67 19 to to ADP issue-439 67 20 the the DET issue-439 67 21 rule rule NOUN issue-439 67 22 that that PRON issue-439 67 23 gives give VERB issue-439 67 24 grounds ground NOUN issue-439 67 25 for for ADP issue-439 67 26 the the DET issue-439 67 27 conclusion conclusion NOUN issue-439 67 28 about about ADP issue-439 67 29 inefficiencies inefficiency NOUN issue-439 67 30 in in ADP issue-439 67 31 the the DET issue-439 67 32 impact impact NOUN issue-439 67 33 on on ADP issue-439 67 34 economic economic ADJ issue-439 67 35 relations relation NOUN issue-439 67 36 in in ADP issue-439 67 37 the the DET issue-439 67 38 sphere sphere NOUN issue-439 67 39 of of ADP issue-439 67 40 filling fill VERB issue-439 67 41 the the DET issue-439 67 42 budgets budget NOUN issue-439 67 43 and and CCONJ issue-439 67 44 protecting protect VERB issue-439 67 45 the the DET issue-439 67 46 economy economy NOUN issue-439 67 47 by by ADP issue-439 67 48 criminal criminal ADJ issue-439 67 49 means mean NOUN issue-439 67 50 . . PUNCT issue-439 68 1 4 4 X issue-439 68 2 . . X issue-439 68 3 the the DET issue-439 68 4 experience experience NOUN issue-439 68 5 of of ADP issue-439 68 6 foreign foreign ADJ issue-439 68 7 countries country NOUN issue-439 68 8 in in ADP issue-439 68 9 preventing prevent VERB issue-439 68 10 crimes crime NOUN issue-439 68 11 that that PRON issue-439 68 12 adversely adversely ADV issue-439 68 13 affect affect VERB issue-439 68 14 economic economic ADJ issue-439 68 15 security security NOUN issue-439 68 16 however however ADV issue-439 68 17 , , PUNCT issue-439 68 18 there there PRON issue-439 68 19 are be VERB issue-439 68 20 many many ADJ issue-439 68 21 successful successful ADJ issue-439 68 22 approaches approach NOUN issue-439 68 23 to to ADP issue-439 68 24 protecting protect VERB issue-439 68 25 the the DET issue-439 68 26 state state NOUN issue-439 68 27 ’s ’s PART issue-439 68 28 economy economy NOUN issue-439 68 29 from from ADP issue-439 68 30 “ " PUNCT issue-439 68 31 minimizers minimizer NOUN issue-439 68 32 ” " PUNCT issue-439 68 33 by by ADP issue-439 68 34 creating create VERB issue-439 68 35 conditions condition NOUN issue-439 68 36 for for ADP issue-439 68 37 their their PRON issue-439 68 38 legitimate legitimate ADJ issue-439 68 39 behaviour behaviour NOUN issue-439 68 40 and and CCONJ issue-439 68 41 payment payment NOUN issue-439 68 42 of of ADP issue-439 68 43 arrears arrear NOUN issue-439 68 44 to to ADP issue-439 68 45 the the DET issue-439 68 46 budget budget NOUN issue-439 68 47 and and CCONJ issue-439 68 48 reimbursement reimbursement NOUN issue-439 68 49 of of ADP issue-439 68 50 damages damage NOUN issue-439 68 51 . . PUNCT issue-439 69 1 here here ADV issue-439 69 2 ’s ’ VERB issue-439 69 3 what what PRON issue-439 69 4 offers offer VERB issue-439 69 5 us we PRON issue-439 69 6 successful successful ADJ issue-439 69 7 experience experience NOUN issue-439 69 8 in in ADP issue-439 69 9 foreign foreign ADJ issue-439 69 10 countries country NOUN issue-439 69 11 . . PUNCT issue-439 70 1 so so ADV issue-439 70 2 , , PUNCT issue-439 70 3 the the DET issue-439 70 4 illustrative illustrative ADJ issue-439 70 5 example example NOUN issue-439 70 6 of of ADP issue-439 70 7 using use VERB issue-439 70 8 the the DET issue-439 70 9 methods method NOUN issue-439 70 10 of of ADP issue-439 70 11 influence influence NOUN issue-439 70 12 on on ADP issue-439 70 13 the the DET issue-439 70 14 unscrupulous unscrupulous ADJ issue-439 70 15 taxpayer taxpayer NOUN issue-439 70 16 is be AUX issue-439 70 17 the the DET issue-439 70 18 case case NOUN issue-439 70 19 of of ADP issue-439 70 20 the the DET issue-439 70 21 portuguese portuguese PROPN issue-439 70 22 footballer footballer NOUN issue-439 70 23 cristiano cristiano PROPN issue-439 70 24 ronaldo ronaldo PROPN issue-439 70 25 , , PUNCT issue-439 70 26 opened open VERB issue-439 70 27 in in ADP issue-439 70 28 june june PROPN issue-439 70 29 2017 2017 NUM issue-439 70 30 , , PUNCT issue-439 70 31 started start VERB issue-439 70 32 on on ADP issue-439 70 33 the the DET issue-439 70 34 report report NOUN issue-439 70 35 of of ADP issue-439 70 36 the the DET issue-439 70 37 state state NOUN issue-439 70 38 tax tax NOUN issue-439 70 39 agency agency NOUN issue-439 70 40 of of ADP issue-439 70 41 spain spain PROPN issue-439 70 42 . . PUNCT issue-439 71 1 in in ADP issue-439 71 2 the the DET issue-439 71 3 case case NOUN issue-439 71 4 , , PUNCT issue-439 71 5 the the DET issue-439 71 6 tax tax NOUN issue-439 71 7 position position NOUN issue-439 71 8 was be AUX issue-439 71 9 based base VERB issue-439 71 10 on on ADP issue-439 71 11 the the DET issue-439 71 12 fact fact NOUN issue-439 71 13 that that SCONJ issue-439 71 14 the the DET issue-439 71 15 transfer transfer NOUN issue-439 71 16 of of ADP issue-439 71 17 non non ADJ issue-439 71 18 - - ADJ issue-439 71 19 proprietary proprietary ADJ issue-439 71 20 rights right NOUN issue-439 71 21 to to ADP issue-439 71 22 the the DET issue-439 71 23 brand brand NOUN issue-439 71 24 was be AUX issue-439 71 25 fictitious fictitious ADJ issue-439 71 26 with with ADP issue-439 71 27 the the DET issue-439 71 28 use use NOUN issue-439 71 29 of of ADP issue-439 71 30 offshore offshore ADJ issue-439 71 31 companies company NOUN issue-439 71 32 . . PUNCT issue-439 72 1 the the DET issue-439 72 2 reason reason NOUN issue-439 72 3 for for ADP issue-439 72 4 the the DET issue-439 72 5 decision decision NOUN issue-439 72 6 in in ADP issue-439 72 7 favour favour NOUN issue-439 72 8 of of ADP issue-439 72 9 the the DET issue-439 72 10 state state NOUN issue-439 72 11 was be AUX issue-439 72 12 the the DET issue-439 72 13 conclusion conclusion NOUN issue-439 72 14 of of ADP issue-439 72 15 the the DET issue-439 72 16 court court NOUN issue-439 72 17 that that PRON issue-439 72 18 the the DET issue-439 72 19 defence defence NOUN issue-439 72 20 “ " PUNCT issue-439 72 21 could could AUX issue-439 72 22 not not PART issue-439 72 23 provide provide VERB issue-439 72 24 specific specific ADJ issue-439 72 25 explanations explanation NOUN issue-439 72 26 regarding regard VERB issue-439 72 27 tax tax NOUN issue-439 72 28 operations operation NOUN issue-439 72 29 that that PRON issue-439 72 30 led lead VERB issue-439 72 31 to to ADP issue-439 72 32 the the DET issue-439 72 33 commencement commencement NOUN issue-439 72 34 of of ADP issue-439 72 35 investigations investigation NOUN issue-439 72 36 . . PUNCT issue-439 72 37 ” " PUNCT issue-439 73 1 and and CCONJ issue-439 73 2 this this DET issue-439 73 3 thesis thesis NOUN issue-439 73 4 is be AUX issue-439 73 5 the the DET issue-439 73 6 basis basis NOUN issue-439 73 7 of of ADP issue-439 73 8 the the DET issue-439 73 9 decision decision NOUN issue-439 73 10 to to PART issue-439 73 11 recover recover VERB issue-439 73 12 15 15 NUM issue-439 73 13 million million NUM issue-439 73 14 euro euro NOUN issue-439 73 15 in in ADP issue-439 73 16 favour favour NOUN issue-439 73 17 of of ADP issue-439 73 18 the the DET issue-439 73 19 spanish spanish ADJ issue-439 73 20 budget budget NOUN issue-439 73 21 ( ( PUNCT issue-439 73 22 https://juscutum https://juscutum NOUN issue-439 73 23 . . PUNCT issue-439 73 24 com com NOUN issue-439 73 25 / / SYM issue-439 73 26 futbolisti futbolisti NOUN issue-439 73 27 - - PUNCT issue-439 73 28 vs vs ADP issue-439 73 29 - - PUNCT issue-439 73 30 podatkivci podatkivci NOUN issue-439 73 31 - - PUNCT issue-439 73 32 ofshorne ofshorne VERB issue-439 73 33 - - PUNCT issue-439 73 34 merezh/ merezh/ NUM issue-439 73 35 ) ) PUNCT issue-439 73 36 . . PUNCT issue-439 74 1 it it PRON issue-439 74 2 is be AUX issue-439 74 3 indicative indicative ADJ issue-439 74 4 that that SCONJ issue-439 74 5 the the DET issue-439 74 6 fact fact NOUN issue-439 74 7 of of ADP issue-439 74 8 carrying carry VERB issue-439 74 9 out out ADP issue-439 74 10 questionable questionable ADJ issue-439 74 11 operations operation NOUN issue-439 74 12 , , PUNCT issue-439 74 13 which which PRON issue-439 74 14 resulted result VERB issue-439 74 15 in in ADP issue-439 74 16 the the DET issue-439 74 17 minimization minimization NOUN issue-439 74 18 of of ADP issue-439 74 19 the the DET issue-439 74 20 tax tax NOUN issue-439 74 21 burden burden NOUN issue-439 74 22 , , PUNCT issue-439 74 23 was be AUX issue-439 74 24 acknowledged acknowledge VERB issue-439 74 25 as as ADP issue-439 74 26 proof proof NOUN issue-439 74 27 of of ADP issue-439 74 28 the the DET issue-439 74 29 tendency tendency NOUN issue-439 74 30 to to PART issue-439 74 31 avoid avoid VERB issue-439 74 32 tax tax NOUN issue-439 74 33 payments payment NOUN issue-439 74 34 . . PUNCT issue-439 75 1 in in ADP issue-439 75 2 the the DET issue-439 75 3 court court NOUN issue-439 75 4 ’s ’s PART issue-439 75 5 opinion opinion NOUN issue-439 75 6 , , PUNCT issue-439 75 7 this this PRON issue-439 75 8 is be AUX issue-439 75 9 evidence evidence NOUN issue-439 75 10 of of ADP issue-439 75 11 the the DET issue-439 75 12 intentional intentional ADJ issue-439 75 13 actions action NOUN issue-439 75 14 of of ADP issue-439 75 15 a a DET issue-439 75 16 person person NOUN issue-439 75 17 who who PRON issue-439 75 18 has have AUX issue-439 75 19 benefited benefit VERB issue-439 75 20 from from ADP issue-439 75 21 this this PRON issue-439 75 22 . . PUNCT issue-439 76 1 in in ADP issue-439 76 2 another another DET issue-439 76 3 case case NOUN issue-439 76 4 , , PUNCT issue-439 76 5 considered consider VERB issue-439 76 6 in in ADP issue-439 76 7 may may PROPN issue-439 76 8 2017 2017 NUM issue-439 76 9 , , PUNCT issue-439 76 10 the the DET issue-439 76 11 spanish spanish ADJ issue-439 76 12 supreme supreme PROPN issue-439 76 13 court court PROPN issue-439 76 14 ruled rule VERB issue-439 76 15 that that SCONJ issue-439 76 16 a a DET issue-439 76 17 striker striker NOUN issue-439 76 18 of of ADP issue-439 76 19 the the DET issue-439 76 20 barcelona barcelona PROPN issue-439 76 21 football football NOUN issue-439 76 22 club club PROPN issue-439 76 23 leonel leonel PROPN issue-439 76 24 messi messi PROPN issue-439 76 25 and and CCONJ issue-439 76 26 his his PRON issue-439 76 27 father father NOUN issue-439 76 28 jorge jorge PROPN issue-439 76 29 oracio oracio PROPN issue-439 76 30 messi messi PROPN issue-439 76 31 were be AUX issue-439 76 32 sentenced sentence VERB issue-439 76 33 to to ADP issue-439 76 34 21 21 NUM issue-439 76 35 months month NOUN issue-439 76 36 in in ADP issue-439 76 37 prison prison NOUN issue-439 76 38 for for ADP issue-439 76 39 tax tax NOUN issue-439 76 40 evasion evasion NOUN issue-439 76 41 of of ADP issue-439 76 42 4.1 4.1 NUM issue-439 76 43 million million NUM issue-439 76 44 euro euro NOUN issue-439 76 45 . . PUNCT issue-439 77 1 the the DET issue-439 77 2 arguments argument NOUN issue-439 77 3 of of ADP issue-439 77 4 the the DET issue-439 77 5 defence defence NOUN issue-439 77 6 that that PRON issue-439 77 7 lionel lionel PROPN issue-439 77 8 messi messi PROPN issue-439 77 9 did do AUX issue-439 77 10 not not PART issue-439 77 11 know know VERB issue-439 77 12 about about ADP issue-439 77 13 his his PRON issue-439 77 14 financial financial ADJ issue-439 77 15 affairs affair NOUN issue-439 77 16 and and CCONJ issue-439 77 17 did do AUX issue-439 77 18 not not PART issue-439 77 19 suspect suspect VERB issue-439 77 20 any any DET issue-439 77 21 violations violation NOUN issue-439 77 22 of of ADP issue-439 77 23 the the DET issue-439 77 24 law law NOUN issue-439 77 25 when when SCONJ issue-439 77 26 his his PRON issue-439 77 27 father father NOUN issue-439 77 28 gave give VERB issue-439 77 29 him he PRON issue-439 77 30 documents document NOUN issue-439 77 31 or or CCONJ issue-439 77 32 contracts contract NOUN issue-439 77 33 for for ADP issue-439 77 34 signature signature NOUN issue-439 77 35 , , PUNCT issue-439 77 36 the the DET issue-439 77 37 supreme supreme PROPN issue-439 77 38 court court PROPN issue-439 77 39 failed fail VERB issue-439 77 40 to to PART issue-439 77 41 take take VERB issue-439 77 42 into into ADP issue-439 77 43 account account NOUN issue-439 77 44 . . PUNCT issue-439 78 1 according accord VERB issue-439 78 2 to to ADP issue-439 78 3 the the DET issue-439 78 4 criminal criminal ADJ issue-439 78 5 legislation legislation NOUN issue-439 78 6 of of ADP issue-439 78 7 ukraine ukraine NOUN issue-439 78 8 , , PUNCT issue-439 78 9 such such ADJ issue-439 78 10 actions action NOUN issue-439 78 11 could could AUX issue-439 78 12 not not PART issue-439 78 13 be be AUX issue-439 78 14 regarded regard VERB issue-439 78 15 as as ADP issue-439 78 16 intentional intentional ADJ issue-439 78 17 , , PUNCT issue-439 78 18 and and CCONJ issue-439 78 19 thus thus ADV issue-439 78 20 would would AUX issue-439 78 21 also also ADV issue-439 78 22 be be AUX issue-439 78 23 excluded exclude VERB issue-439 78 24 from from ADP issue-439 78 25 liability liability NOUN issue-439 78 26 , , PUNCT issue-439 78 27 for for ADP issue-439 78 28 example example NOUN issue-439 78 29 , , PUNCT issue-439 78 30 under under ADP issue-439 78 31 the the DET issue-439 78 32 law law NOUN issue-439 78 33 of of ADP issue-439 78 34 ukraine ukraine NOUN issue-439 78 35 on on ADP issue-439 78 36 criminal criminal ADJ issue-439 78 37 liability liability NOUN issue-439 78 38 . . PUNCT issue-439 79 1 why why SCONJ issue-439 79 2 , , PUNCT issue-439 79 3 unlike unlike ADP issue-439 79 4 domestic domestic ADJ issue-439 79 5 legislation legislation NOUN issue-439 79 6 , , PUNCT issue-439 79 7 which which PRON issue-439 79 8 in in ADP issue-439 79 9 these these DET issue-439 79 10 cases case NOUN issue-439 79 11 would would AUX issue-439 79 12 be be AUX issue-439 79 13 “ " PUNCT issue-439 79 14 powerless powerless ADJ issue-439 79 15 ” " PUNCT issue-439 79 16 to to PART issue-439 79 17 prove prove VERB issue-439 79 18 the the DET issue-439 79 19 fact fact NOUN issue-439 79 20 of of ADP issue-439 79 21 tax tax NOUN issue-439 79 22 evasion evasion NOUN issue-439 79 23 , , PUNCT issue-439 79 24 the the DET issue-439 79 25 legislation legislation NOUN issue-439 79 26 of of ADP issue-439 79 27 spain spain PROPN issue-439 79 28 proved prove VERB issue-439 79 29 to to PART issue-439 79 30 be be AUX issue-439 79 31 effective effective ADJ issue-439 79 32 . . PUNCT issue-439 80 1 we we PRON issue-439 80 2 will will AUX issue-439 80 3 analyse analyse VERB issue-439 80 4 the the DET issue-439 80 5 tax tax NOUN issue-439 80 6 evasion evasion NOUN issue-439 80 7 wording wording NOUN issue-439 80 8 for for ADP issue-439 80 9 the the DET issue-439 80 10 spanish spanish ADJ issue-439 80 11 criminal criminal ADJ issue-439 80 12 code code NOUN issue-439 80 13 . . PUNCT issue-439 81 1 in in ADP issue-439 81 2 art art NOUN issue-439 81 3 . . PUNCT issue-439 82 1 305 305 NUM issue-439 82 2 of of ADP issue-439 82 3 the the DET issue-439 82 4 criminal criminal ADJ issue-439 82 5 code code NOUN issue-439 82 6 of of ADP issue-439 82 7 spain spain PROPN issue-439 82 8 established establish VERB issue-439 82 9 that that SCONJ issue-439 82 10 criminal criminal ADJ issue-439 82 11 responsibility responsibility NOUN issue-439 82 12 occurs occur VERB issue-439 82 13 for for ADP issue-439 82 14 any any DET issue-439 82 15 action action NOUN issue-439 82 16 or or CCONJ issue-439 82 17 inaction inaction NOUN issue-439 82 18 , , PUNCT issue-439 82 19 which which PRON issue-439 82 20 leads lead VERB issue-439 82 21 to to ADP issue-439 82 22 causing cause VERB issue-439 82 23 losses loss NOUN issue-439 82 24 to to ADP issue-439 82 25 the the DET issue-439 82 26 budgets budget NOUN issue-439 82 27 by by ADP issue-439 82 28 their their PRON issue-439 82 29 failure failure NOUN issue-439 82 30 to to PART issue-439 82 31 pay pay VERB issue-439 82 32 , , PUNCT issue-439 82 33 debit debit VERB issue-439 82 34 debt debt NOUN issue-439 82 35 or or CCONJ issue-439 82 36 repossession repossession NOUN issue-439 82 37 ( ( PUNCT issue-439 82 38 criminal criminal ADJ issue-439 82 39 code code NOUN issue-439 82 40 of of ADP issue-439 82 41 spain spain PROPN issue-439 82 42 , , PUNCT issue-439 82 43 1998 1998 NUM issue-439 82 44 ) ) PUNCT issue-439 82 45 . . PUNCT issue-439 83 1 the the DET issue-439 83 2 sanction sanction NOUN issue-439 83 3 of of ADP issue-439 83 4 the the DET issue-439 83 5 article article NOUN issue-439 83 6 provides provide VERB issue-439 83 7 for for ADP issue-439 83 8 punishment punishment NOUN issue-439 83 9 in in ADP issue-439 83 10 the the DET issue-439 83 11 form form NOUN issue-439 83 12 of of ADP issue-439 83 13 deprivation deprivation NOUN issue-439 83 14 of of ADP issue-439 83 15 liberty liberty NOUN issue-439 83 16 from from ADP issue-439 83 17 one one NUM issue-439 83 18 to to PART issue-439 83 19 four four NUM issue-439 83 20 years year NOUN issue-439 83 21 with with ADP issue-439 83 22 a a DET issue-439 83 23 fine fine NOUN issue-439 83 24 of of ADP issue-439 83 25 six six NUM issue-439 83 26 times time NOUN issue-439 83 27 the the DET issue-439 83 28 amount amount NOUN issue-439 83 29 of of ADP issue-439 83 30 assessed assessed ADJ issue-439 83 31 sums sum NOUN issue-439 83 32 . . PUNCT issue-439 84 1 at at ADP issue-439 84 2 the the DET issue-439 84 3 same same ADJ issue-439 84 4 time time NOUN issue-439 84 5 , , PUNCT issue-439 84 6 the the DET issue-439 84 7 article article NOUN issue-439 84 8 contains contain VERB issue-439 84 9 an an DET issue-439 84 10 incentive incentive NOUN issue-439 84 11 clause clause NOUN issue-439 84 12 , , PUNCT issue-439 84 13 which which PRON issue-439 84 14 provides provide VERB issue-439 84 15 for for ADP issue-439 84 16 exemption exemption NOUN issue-439 84 17 from from ADP issue-439 84 18 criminal criminal ADJ issue-439 84 19 liability liability NOUN issue-439 84 20 , , PUNCT issue-439 84 21 if if SCONJ issue-439 84 22 a a DET issue-439 84 23 person person NOUN issue-439 84 24 , , PUNCT issue-439 84 25 before before ADP issue-439 84 26 being be AUX issue-439 84 27 informed inform VERB issue-439 84 28 of of ADP issue-439 84 29 the the DET issue-439 84 30 commencement commencement NOUN issue-439 84 31 of of ADP issue-439 84 32 a a DET issue-439 84 33 tax tax NOUN issue-439 84 34 audit audit NOUN issue-439 84 35 , , PUNCT issue-439 84 36 or or CCONJ issue-439 84 37 if if SCONJ issue-439 84 38 such such DET issue-439 84 39 an an DET issue-439 84 40 examination examination NOUN issue-439 84 41 has have AUX issue-439 84 42 been be AUX issue-439 84 43 initiated initiate VERB issue-439 84 44 , , PUNCT issue-439 84 45 but but CCONJ issue-439 84 46 before before ADP issue-439 84 47 the the DET issue-439 84 48 prosecutor prosecutor NOUN issue-439 84 49 ’s ’s PART issue-439 84 50 office office NOUN issue-439 84 51 , , PUNCT issue-439 84 52 the the DET issue-439 84 53 state state NOUN issue-439 84 54 prosecutor prosecutor NOUN issue-439 84 55 or or CCONJ issue-439 84 56 procedural procedural ADJ issue-439 84 57 representative representative NOUN issue-439 84 58 of of ADP issue-439 84 59 the the DET issue-439 84 60 administration administration NOUN issue-439 84 61 of of ADP issue-439 84 62 the the DET issue-439 84 63 autonomy autonomy NOUN issue-439 84 64 , , PUNCT issue-439 84 65 or or CCONJ issue-439 84 66 the the DET issue-439 84 67 local local ADJ issue-439 84 68 administration administration NOUN issue-439 84 69 will will AUX issue-439 84 70 file file VERB issue-439 84 71 a a DET issue-439 84 72 complaint complaint NOUN issue-439 84 73 or or CCONJ issue-439 84 74 a a DET issue-439 84 75 statement statement NOUN issue-439 84 76 against against ADP issue-439 84 77 that that DET issue-439 84 78 person person NOUN issue-439 84 79 , , PUNCT issue-439 84 80 or or CCONJ issue-439 84 81 until until SCONJ issue-439 84 82 the the DET issue-439 84 83 prosecutor prosecutor NOUN issue-439 84 84 ’s ’s PART issue-439 84 85 office office NOUN issue-439 84 86 or or CCONJ issue-439 84 87 the the DET issue-439 84 88 investigating investigate VERB issue-439 84 89 judge judge NOUN issue-439 84 90 acts act VERB issue-439 84 91 in in ADP issue-439 84 92 consequence consequence NOUN issue-439 84 93 of of ADP issue-439 84 94 which which PRON issue-439 84 95 the the DET issue-439 84 96 person person NOUN issue-439 84 97 becomes become VERB issue-439 84 98 aware aware ADJ issue-439 84 99 of of ADP issue-439 84 100 the the DET issue-439 84 101 initiation initiation NOUN issue-439 84 102 of of ADP issue-439 84 103 an an DET issue-439 84 104 investigation investigation NOUN issue-439 84 105 ( ( PUNCT issue-439 84 106 criminal criminal ADJ issue-439 84 107 code code NOUN issue-439 84 108 of of ADP issue-439 84 109 spain spain PROPN issue-439 84 110 , , PUNCT issue-439 84 111 2007 2007 NUM issue-439 84 112 ) ) PUNCT issue-439 84 113 . . PUNCT issue-439 85 1 5 5 X issue-439 85 2 . . X issue-439 85 3 comparative comparative ADJ issue-439 85 4 characteristics characteristic NOUN issue-439 85 5 of of ADP issue-439 85 6 legislation legislation NOUN issue-439 85 7 of of ADP issue-439 85 8 ukraine ukraine NOUN issue-439 85 9 and and CCONJ issue-439 85 10 other other ADJ issue-439 85 11 countries country NOUN issue-439 85 12 thus thus ADV issue-439 85 13 , , PUNCT issue-439 85 14 there there PRON issue-439 85 15 are be VERB issue-439 85 16 two two NUM issue-439 85 17 significant significant ADJ issue-439 85 18 differences difference NOUN issue-439 85 19 in in ADP issue-439 85 20 the the DET issue-439 85 21 formulation formulation NOUN issue-439 85 22 of of ADP issue-439 85 23 the the DET issue-439 85 24 tax tax NOUN issue-439 85 25 evasion evasion NOUN issue-439 85 26 and and CCONJ issue-439 85 27 incentive incentive NOUN issue-439 85 28 disposition disposition NOUN issue-439 85 29 . . PUNCT issue-439 86 1 1 1 X issue-439 86 2 . . X issue-439 86 3 the the DET issue-439 86 4 formulation formulation NOUN issue-439 86 5 of of ADP issue-439 86 6 the the DET issue-439 86 7 crime crime NOUN issue-439 86 8 in in ADP issue-439 86 9 the the DET issue-439 86 10 criminal criminal ADJ issue-439 86 11 code code NOUN issue-439 86 12 of of ADP issue-439 86 13 ukraine ukraine PROPN issue-439 86 14 presupposes presuppose VERB issue-439 86 15 the the DET issue-439 86 16 presence presence NOUN issue-439 86 17 of of ADP issue-439 86 18 such such DET issue-439 86 19 a a DET issue-439 86 20 mandatory mandatory ADJ issue-439 86 21 element element NOUN issue-439 86 22 as as ADP issue-439 86 23 a a DET issue-439 86 24 deliberate deliberate ADJ issue-439 86 25 action action NOUN issue-439 86 26 and and CCONJ issue-439 86 27 ultimate ultimate ADJ issue-439 86 28 goal goal NOUN issue-439 86 29 . . PUNCT issue-439 87 1 the the DET issue-439 87 2 existence existence NOUN issue-439 87 3 of of ADP issue-439 87 4 intent intent NOUN issue-439 87 5 for for ADP issue-439 87 6 the the DET issue-439 87 7 spanish spanish ADJ issue-439 87 8 criminal criminal ADJ issue-439 87 9 code code NOUN issue-439 87 10 is be AUX issue-439 87 11 not not PART issue-439 87 12 important important ADJ issue-439 87 13 ; ; PUNCT issue-439 87 14 there there PRON issue-439 87 15 is be VERB issue-439 87 16 a a DET issue-439 87 17 sufficiently sufficiently ADV issue-439 87 18 causal causal ADJ issue-439 87 19 connection connection NOUN issue-439 87 20 between between ADP issue-439 87 21 actions action NOUN issue-439 87 22 or or CCONJ issue-439 87 23 inaction inaction NOUN issue-439 87 24 and and CCONJ issue-439 87 25 the the DET issue-439 87 26 occurrence occurrence NOUN issue-439 87 27 of of ADP issue-439 87 28 negative negative ADJ issue-439 87 29 consequences consequence NOUN issue-439 87 30 in in ADP issue-439 87 31 the the DET issue-439 87 32 form form NOUN issue-439 87 33 of of ADP issue-439 87 34 ineligible ineligible ADJ issue-439 87 35 funds fund NOUN issue-439 87 36 to to ADP issue-439 87 37 the the DET issue-439 87 38 budget budget NOUN issue-439 87 39 . . PUNCT issue-439 88 1 2 2 X issue-439 88 2 . . X issue-439 88 3 incentive incentive NOUN issue-439 88 4 rule rule NOUN issue-439 88 5 in in ADP issue-439 88 6 part part NOUN issue-439 88 7 4 4 NUM issue-439 88 8 of of ADP issue-439 88 9 art art NOUN issue-439 88 10 . . PUNCT issue-439 89 1 212 212 NUM issue-439 89 2 of of ADP issue-439 89 3 the the DET issue-439 89 4 criminal criminal ADJ issue-439 89 5 code code NOUN issue-439 89 6 of of ADP issue-439 89 7 ukraine ukraine PROPN issue-439 89 8 provides provide VERB issue-439 89 9 for for ADP issue-439 89 10 the the DET issue-439 89 11 possibility possibility NOUN issue-439 89 12 of of ADP issue-439 89 13 exemption exemption NOUN issue-439 89 14 from from ADP issue-439 89 15 criminal criminal ADJ issue-439 89 16 liability liability NOUN issue-439 89 17 in in ADP issue-439 89 18 the the DET issue-439 89 19 event event NOUN issue-439 89 20 of of ADP issue-439 89 21 repayment repayment NOUN issue-439 89 22 of of ADP issue-439 89 23 arrears arrear NOUN issue-439 89 24 . . PUNCT issue-439 90 1 this this DET issue-439 90 2 rule rule NOUN issue-439 90 3 applies apply VERB issue-439 90 4 to to ADP issue-439 90 5 a a DET issue-439 90 6 person person NOUN issue-439 90 7 who who PRON issue-439 90 8 is be AUX issue-439 90 9 under under ADP issue-439 90 10 investigation investigation NOUN issue-439 90 11 and and CCONJ issue-439 90 12 has have AUX issue-439 90 13 acquired acquire VERB issue-439 90 14 procedural procedural ADJ issue-439 90 15 status status NOUN issue-439 90 16 in in ADP issue-439 90 17 it it PRON issue-439 90 18 . . PUNCT issue-439 91 1 the the DET issue-439 91 2 spanish spanish ADJ issue-439 91 3 criminal criminal PROPN issue-439 91 4 code code NOUN issue-439 91 5 , , PUNCT issue-439 91 6 in in ADP issue-439 91 7 contrast contrast NOUN issue-439 91 8 to to ADP issue-439 91 9 one one NUM issue-439 91 10 incentive incentive NOUN issue-439 91 11 , , PUNCT issue-439 91 12 established establish VERB issue-439 91 13 in in ADP issue-439 91 14 the the DET issue-439 91 15 criminal criminal ADJ issue-439 91 16 code code NOUN issue-439 91 17 of of ADP issue-439 91 18 ukraine ukraine NOUN issue-439 91 19 , , PUNCT issue-439 91 20 introduced introduce VERB issue-439 91 21 two two NUM issue-439 91 22 incentives incentive NOUN issue-439 91 23 : : PUNCT issue-439 91 24 1 1 NUM issue-439 91 25 ) ) PUNCT issue-439 91 26 limitation limitation NOUN issue-439 91 27 of of ADP issue-439 91 28 the the DET issue-439 91 29 time time NOUN issue-439 91 30 for for ADP issue-439 91 31 recognition recognition NOUN issue-439 91 32 of of ADP issue-439 91 33 the the DET issue-439 91 34 fact fact NOUN issue-439 91 35 of of ADP issue-439 91 36 tax tax NOUN issue-439 91 37 evasion evasion NOUN issue-439 91 38 and and CCONJ issue-439 91 39 repayment repayment NOUN issue-439 91 40 before before ADP issue-439 91 41 the the DET issue-439 91 42 signing signing NOUN issue-439 91 43 of of ADP issue-439 91 44 an an DET issue-439 91 45 act act NOUN issue-439 91 46 or or CCONJ issue-439 91 47 commencement commencement NOUN issue-439 91 48 of of ADP issue-439 91 49 criminal criminal ADJ issue-439 91 50 prosecution prosecution NOUN issue-439 91 51 ; ; PUNCT issue-439 91 52 and and CCONJ issue-439 91 53 2 2 X issue-439 91 54 ) ) PUNCT issue-439 91 55 the the DET issue-439 91 56 multiplicity multiplicity NOUN issue-439 91 57 of of ADP issue-439 91 58 debt debt NOUN issue-439 91 59 collection collection NOUN issue-439 91 60 in in ADP issue-439 91 61 case case NOUN issue-439 91 62 of of ADP issue-439 91 63 bringing bring VERB issue-439 91 64 the the DET issue-439 91 65 debtor debtor NOUN issue-439 91 66 in in ADP issue-439 91 67 court court NOUN issue-439 91 68 . . PUNCT issue-439 92 1 therefore therefore ADV issue-439 92 2 , , PUNCT issue-439 92 3 under under ADP issue-439 92 4 domestic domestic ADJ issue-439 92 5 law law NOUN issue-439 92 6 , , PUNCT issue-439 92 7 on on ADP issue-439 92 8 the the DET issue-439 92 9 one one NUM issue-439 92 10 hand hand NOUN issue-439 92 11 , , PUNCT issue-439 92 12 law law NOUN issue-439 92 13 enforcement enforcement NOUN issue-439 92 14 officers officer NOUN issue-439 92 15 have have VERB issue-439 92 16 an an DET issue-439 92 17 extremely extremely ADV issue-439 92 18 difficult difficult ADJ issue-439 92 19 task task NOUN issue-439 92 20 of of ADP issue-439 92 21 proving prove VERB issue-439 92 22 the the DET issue-439 92 23 intentional intentional ADJ issue-439 92 24 actions action NOUN issue-439 92 25 of of ADP issue-439 92 26 the the DET issue-439 92 27 head head NOUN issue-439 92 28 to to ADP issue-439 92 29 baltic baltic ADJ issue-439 92 30 journal journal PROPN issue-439 92 31 of of ADP issue-439 92 32 economic economic ADJ issue-439 92 33 studies study NOUN issue-439 92 34 176 176 NUM issue-439 92 35 vol vol NOUN issue-439 92 36 . . PROPN issue-439 93 1 4 4 NUM issue-439 93 2 , , PUNCT issue-439 93 3 no no INTJ issue-439 93 4 . . NOUN issue-439 93 5 3 3 NUM issue-439 93 6 , , PUNCT issue-439 93 7 2018 2018 NUM issue-439 93 8 minimize minimize VERB issue-439 93 9 tax tax NOUN issue-439 93 10 obligations obligation NOUN issue-439 93 11 , , PUNCT issue-439 93 12 and and CCONJ issue-439 93 13 on on ADP issue-439 93 14 the the DET issue-439 93 15 other other ADJ issue-439 93 16 hand hand NOUN issue-439 93 17 , , PUNCT issue-439 93 18 if if SCONJ issue-439 93 19 the the DET issue-439 93 20 law law NOUN issue-439 93 21 enforcement enforcement NOUN issue-439 93 22 agencies agency NOUN issue-439 93 23 achieve achieve VERB issue-439 93 24 a a DET issue-439 93 25 positive positive ADJ issue-439 93 26 result result NOUN issue-439 93 27 , , PUNCT issue-439 93 28 when when SCONJ issue-439 93 29 the the DET issue-439 93 30 evidence evidence NOUN issue-439 93 31 gathered gather VERB issue-439 93 32 can can AUX issue-439 93 33 not not PART issue-439 93 34 be be AUX issue-439 93 35 denied deny VERB issue-439 93 36 , , PUNCT issue-439 93 37 the the DET issue-439 93 38 debt debt NOUN issue-439 93 39 can can AUX issue-439 93 40 be be AUX issue-439 93 41 repaid repay VERB issue-439 93 42 at at ADP issue-439 93 43 any any DET issue-439 93 44 stage stage NOUN issue-439 93 45 before before SCONJ issue-439 93 46 the the DET issue-439 93 47 court court NOUN issue-439 93 48 leaves leave VERB issue-439 93 49 the the DET issue-439 93 50 counselling counselling NOUN issue-439 93 51 room room NOUN issue-439 93 52 , , PUNCT issue-439 93 53 and and CCONJ issue-439 93 54 in in ADP issue-439 93 55 this this DET issue-439 93 56 way way NOUN issue-439 93 57 , , PUNCT issue-439 93 58 the the DET issue-439 93 59 person person NOUN issue-439 93 60 not not PART issue-439 93 61 only only ADV issue-439 93 62 avoids avoid VERB issue-439 93 63 criminal criminal ADJ issue-439 93 64 liability liability NOUN issue-439 93 65 but but CCONJ issue-439 93 66 also also ADV issue-439 93 67 uses use VERB issue-439 93 68 the the DET issue-439 93 69 debt debt NOUN issue-439 93 70 throughout throughout ADP issue-439 93 71 the the DET issue-439 93 72 time time NOUN issue-439 93 73 of of ADP issue-439 93 74 the the DET issue-439 93 75 proceedings proceeding NOUN issue-439 93 76 is be AUX issue-439 93 77 conducted conduct VERB issue-439 93 78 that that PRON issue-439 93 79 lasts last VERB issue-439 93 80 for for ADP issue-439 93 81 years year NOUN issue-439 93 82 . . PUNCT issue-439 94 1 such such ADJ issue-439 94 2 conditions condition NOUN issue-439 94 3 make make VERB issue-439 94 4 it it PRON issue-439 94 5 difficult difficult ADJ issue-439 94 6 to to PART issue-439 94 7 encourage encourage VERB issue-439 94 8 the the DET issue-439 94 9 taxpayer taxpayer NOUN issue-439 94 10 to to PART issue-439 94 11 behave behave VERB issue-439 94 12 properly properly ADV issue-439 94 13 , , PUNCT issue-439 94 14 as as SCONJ issue-439 94 15 opposed oppose VERB issue-439 94 16 to to ADP issue-439 94 17 spain spain PROPN issue-439 94 18 , , PUNCT issue-439 94 19 where where SCONJ issue-439 94 20 the the DET issue-439 94 21 payer payer NOUN issue-439 94 22 is be AUX issue-439 94 23 always always ADV issue-439 94 24 in in ADP issue-439 94 25 a a DET issue-439 94 26 position position NOUN issue-439 94 27 to to PART issue-439 94 28 : : PUNCT issue-439 94 29 make make VERB issue-439 94 30 a a DET issue-439 94 31 timely timely ADJ issue-439 94 32 recognition recognition NOUN issue-439 94 33 of of ADP issue-439 94 34 the the DET issue-439 94 35 fact fact NOUN issue-439 94 36 of of ADP issue-439 94 37 tax tax NOUN issue-439 94 38 evasion evasion NOUN issue-439 94 39 and and CCONJ issue-439 94 40 reimbursement reimbursement NOUN issue-439 94 41 , , PUNCT issue-439 94 42 without without ADP issue-439 94 43 any any DET issue-439 94 44 legal legal ADJ issue-439 94 45 consequences consequence NOUN issue-439 94 46 for for ADP issue-439 94 47 himself himself PRON issue-439 94 48 or or CCONJ issue-439 94 49 on on ADP issue-439 94 50 the the DET issue-439 94 51 basis basis NOUN issue-439 94 52 of of ADP issue-439 94 53 competition competition NOUN issue-439 94 54 , , PUNCT issue-439 94 55 to to PART issue-439 94 56 prove prove VERB issue-439 94 57 that that SCONJ issue-439 94 58 all all DET issue-439 94 59 business business NOUN issue-439 94 60 transactions transaction NOUN issue-439 94 61 are be AUX issue-439 94 62 conducted conduct VERB issue-439 94 63 in in ADP issue-439 94 64 compliance compliance NOUN issue-439 94 65 with with ADP issue-439 94 66 the the DET issue-439 94 67 law law NOUN issue-439 94 68 , , PUNCT issue-439 94 69 and and CCONJ issue-439 94 70 in in ADP issue-439 94 71 case case NOUN issue-439 94 72 of of ADP issue-439 94 73 uncertainty uncertainty NOUN issue-439 94 74 – – PUNCT issue-439 94 75 to to PART issue-439 94 76 be be AUX issue-439 94 77 punished punish VERB issue-439 94 78 in in ADP issue-439 94 79 the the DET issue-439 94 80 amount amount NOUN issue-439 94 81 that that PRON issue-439 94 82 reaches reach VERB issue-439 94 83 600 600 NUM issue-439 94 84 percent percent NOUN issue-439 94 85 of of ADP issue-439 94 86 the the DET issue-439 94 87 amount amount NOUN issue-439 94 88 of of ADP issue-439 94 89 debt debt NOUN issue-439 94 90 . . PUNCT issue-439 95 1 in in ADP issue-439 95 2 this this DET issue-439 95 3 case case NOUN issue-439 95 4 , , PUNCT issue-439 95 5 the the DET issue-439 95 6 personal personal ADJ issue-439 95 7 attitude attitude NOUN issue-439 95 8 of of ADP issue-439 95 9 the the DET issue-439 95 10 payer payer NOUN issue-439 95 11 to to PART issue-439 95 12 minimize minimize VERB issue-439 95 13 tax tax NOUN issue-439 95 14 , , PUNCT issue-439 95 15 awareness awareness NOUN issue-439 95 16 of of ADP issue-439 95 17 the the DET issue-439 95 18 conditions condition NOUN issue-439 95 19 and and CCONJ issue-439 95 20 procedure procedure NOUN issue-439 95 21 of of ADP issue-439 95 22 taxation taxation NOUN issue-439 95 23 , , PUNCT issue-439 95 24 etc etc X issue-439 95 25 . . X issue-439 95 26 , , PUNCT issue-439 95 27 is be AUX issue-439 95 28 not not PART issue-439 95 29 essential essential ADJ issue-439 95 30 for for ADP issue-439 95 31 the the DET issue-439 95 32 decision decision NOUN issue-439 95 33 of of ADP issue-439 95 34 the the DET issue-439 95 35 court court NOUN issue-439 95 36 to to PART issue-439 95 37 make make VERB issue-439 95 38 a a DET issue-439 95 39 decision decision NOUN issue-439 95 40 . . PUNCT issue-439 96 1 a a DET issue-439 96 2 slightly slightly ADV issue-439 96 3 different different ADJ issue-439 96 4 approach approach NOUN issue-439 96 5 is be AUX issue-439 96 6 demonstrated demonstrate VERB issue-439 96 7 in in ADP issue-439 96 8 the the DET issue-439 96 9 laws law NOUN issue-439 96 10 of of ADP issue-439 96 11 the the DET issue-439 96 12 federal federal PROPN issue-439 96 13 republic republic PROPN issue-439 96 14 of of ADP issue-439 96 15 germany germany PROPN issue-439 96 16 and and CCONJ issue-439 96 17 the the DET issue-439 96 18 united united PROPN issue-439 96 19 states states PROPN issue-439 96 20 , , PUNCT issue-439 96 21 where where SCONJ issue-439 96 22 criminal criminal ADJ issue-439 96 23 liability liability NOUN issue-439 96 24 comes come VERB issue-439 96 25 only only ADV issue-439 96 26 from from ADP issue-439 96 27 the the DET issue-439 96 28 facts fact NOUN issue-439 96 29 of of ADP issue-439 96 30 intentional intentional ADJ issue-439 96 31 tax tax NOUN issue-439 96 32 evasion evasion NOUN issue-439 96 33 . . PUNCT issue-439 97 1 non non ADJ issue-439 97 2 - - NOUN issue-439 97 3 payment payment NOUN issue-439 97 4 of of ADP issue-439 97 5 taxes taxis NOUN issue-439 97 6 by by ADP issue-439 97 7 negligence negligence NOUN issue-439 97 8 , , PUNCT issue-439 97 9 including include VERB issue-439 97 10 due due ADP issue-439 97 11 to to ADP issue-439 97 12 lack lack NOUN issue-439 97 13 of of ADP issue-439 97 14 knowledge knowledge NOUN issue-439 97 15 of of ADP issue-439 97 16 the the DET issue-439 97 17 payer payer NOUN issue-439 97 18 regarding regard VERB issue-439 97 19 the the DET issue-439 97 20 need need NOUN issue-439 97 21 for for ADP issue-439 97 22 payment payment NOUN issue-439 97 23 , , PUNCT issue-439 97 24 excludes exclude VERB issue-439 97 25 criminal criminal ADJ issue-439 97 26 liability liability NOUN issue-439 97 27 . . PUNCT issue-439 98 1 however however ADV issue-439 98 2 , , PUNCT issue-439 98 3 the the DET issue-439 98 4 application application NOUN issue-439 98 5 of of ADP issue-439 98 6 such such DET issue-439 98 7 an an DET issue-439 98 8 approach approach NOUN issue-439 98 9 is be AUX issue-439 98 10 offset offset VERB issue-439 98 11 by by ADP issue-439 98 12 the the DET issue-439 98 13 fact fact NOUN issue-439 98 14 that that SCONJ issue-439 98 15 the the DET issue-439 98 16 existence existence NOUN issue-439 98 17 of of ADP issue-439 98 18 intentions intention NOUN issue-439 98 19 is be AUX issue-439 98 20 not not PART issue-439 98 21 so so ADV issue-439 98 22 much much ADJ issue-439 98 23 about about ADP issue-439 98 24 its its PRON issue-439 98 25 availability availability NOUN issue-439 98 26 for for ADP issue-439 98 27 the the DET issue-439 98 28 commission commission NOUN issue-439 98 29 of of ADP issue-439 98 30 specific specific ADJ issue-439 98 31 actions action NOUN issue-439 98 32 , , PUNCT issue-439 98 33 business business NOUN issue-439 98 34 operations operation NOUN issue-439 98 35 , , PUNCT issue-439 98 36 facilities facility NOUN issue-439 98 37 that that PRON issue-439 98 38 can can AUX issue-439 98 39 be be AUX issue-439 98 40 established establish VERB issue-439 98 41 in in ADP issue-439 98 42 case case NOUN issue-439 98 43 of of ADP issue-439 98 44 detecting detect VERB issue-439 98 45 the the DET issue-439 98 46 fact fact NOUN issue-439 98 47 of of ADP issue-439 98 48 forgery forgery NOUN issue-439 98 49 of of ADP issue-439 98 50 documents document NOUN issue-439 98 51 or or CCONJ issue-439 98 52 providing provide VERB issue-439 98 53 false false ADJ issue-439 98 54 information information NOUN issue-439 98 55 and and CCONJ issue-439 98 56 , , PUNCT issue-439 98 57 first first ADV issue-439 98 58 of of ADP issue-439 98 59 all all PRON issue-439 98 60 , , PUNCT issue-439 98 61 by by ADP issue-439 98 62 assessing assess VERB issue-439 98 63 the the DET issue-439 98 64 value value NOUN issue-439 98 65 of of ADP issue-439 98 66 property property NOUN issue-439 98 67 , , PUNCT issue-439 98 68 the the DET issue-439 98 69 property property NOUN issue-439 98 70 of of ADP issue-439 98 71 such such DET issue-439 98 72 a a DET issue-439 98 73 payer payer NOUN issue-439 98 74 , , PUNCT issue-439 98 75 the the DET issue-439 98 76 ability ability NOUN issue-439 98 77 to to PART issue-439 98 78 lead lead VERB issue-439 98 79 a a DET issue-439 98 80 lifestyle lifestyle NOUN issue-439 98 81 for for ADP issue-439 98 82 funds fund NOUN issue-439 98 83 officially officially ADV issue-439 98 84 declared declare VERB issue-439 98 85 . . PUNCT issue-439 99 1 that that PRON issue-439 99 2 is be AUX issue-439 99 3 , , PUNCT issue-439 99 4 one one NUM issue-439 99 5 of of ADP issue-439 99 6 the the DET issue-439 99 7 main main ADJ issue-439 99 8 means mean NOUN issue-439 99 9 of of ADP issue-439 99 10 proving prove VERB issue-439 99 11 the the DET issue-439 99 12 taxpayer taxpayer NOUN issue-439 99 13 ’s ’s PART issue-439 99 14 guilt guilt NOUN issue-439 99 15 in in ADP issue-439 99 16 these these DET issue-439 99 17 countries country NOUN issue-439 99 18 is be AUX issue-439 99 19 the the DET issue-439 99 20 use use NOUN issue-439 99 21 of of ADP issue-439 99 22 indirect indirect ADJ issue-439 99 23 methods method NOUN issue-439 99 24 that that PRON issue-439 99 25 only only ADV issue-439 99 26 capture capture VERB issue-439 99 27 the the DET issue-439 99 28 fact fact NOUN issue-439 99 29 of of ADP issue-439 99 30 the the DET issue-439 99 31 mismatch mismatch NOUN issue-439 99 32 of of ADP issue-439 99 33 the the DET issue-439 99 34 property property NOUN issue-439 99 35 status status NOUN issue-439 99 36 with with ADP issue-439 99 37 the the DET issue-439 99 38 declared declare VERB issue-439 99 39 profits profit NOUN issue-439 99 40 and and CCONJ issue-439 99 41 this this PRON issue-439 99 42 is be AUX issue-439 99 43 sufficient sufficient ADJ issue-439 99 44 for for ADP issue-439 99 45 the the DET issue-439 99 46 conclusion conclusion NOUN issue-439 99 47 of of ADP issue-439 99 48 the the DET issue-439 99 49 intention intention NOUN issue-439 99 50 to to PART issue-439 99 51 avoid avoid VERB issue-439 99 52 tax tax NOUN issue-439 99 53 ( ( PUNCT issue-439 99 54 http://www.stattionline.org.ua/histori/113/21088rozsliduvannya-uxilennya-vid-splati-podatkiv-dosvidfrn-ta-ssha.html http://www.stattionline.org.ua/histori/113/21088rozsliduvannya-uxilennya-vid-splati-podatkiv-dosvidfrn-ta-ssha.html PROPN issue-439 99 55 ) ) PUNCT issue-439 99 56 . . PUNCT issue-439 100 1 thus thus ADV issue-439 100 2 , , PUNCT issue-439 100 3 it it PRON issue-439 100 4 can can AUX issue-439 100 5 be be AUX issue-439 100 6 concluded conclude VERB issue-439 100 7 that that SCONJ issue-439 100 8 the the DET issue-439 100 9 formal formal ADJ issue-439 100 10 definition definition NOUN issue-439 100 11 of of ADP issue-439 100 12 tax tax NOUN issue-439 100 13 evasion evasion NOUN issue-439 100 14 as as ADP issue-439 100 15 intentional intentional ADJ issue-439 100 16 acts act NOUN issue-439 100 17 in in ADP issue-439 100 18 ukraine ukraine PROPN issue-439 100 19 coincides coincide VERB issue-439 100 20 with with ADP issue-439 100 21 the the DET issue-439 100 22 definition definition NOUN issue-439 100 23 in in ADP issue-439 100 24 germany germany PROPN issue-439 100 25 and and CCONJ issue-439 100 26 the the DET issue-439 100 27 united united PROPN issue-439 100 28 states states PROPN issue-439 100 29 , , PUNCT issue-439 100 30 in in ADP issue-439 100 31 contrast contrast NOUN issue-439 100 32 to to ADP issue-439 100 33 spain spain PROPN issue-439 100 34 , , PUNCT issue-439 100 35 where where SCONJ issue-439 100 36 criminal criminal ADJ issue-439 100 37 acts act NOUN issue-439 100 38 are be AUX issue-439 100 39 considered consider VERB issue-439 100 40 to to PART issue-439 100 41 be be AUX issue-439 100 42 any any DET issue-439 100 43 act act NOUN issue-439 100 44 that that PRON issue-439 100 45 results result VERB issue-439 100 46 in in ADP issue-439 100 47 harm harm NOUN issue-439 100 48 to to ADP issue-439 100 49 the the DET issue-439 100 50 budget budget NOUN issue-439 100 51 through through ADP issue-439 100 52 non non ADJ issue-439 100 53 - - NOUN issue-439 100 54 receipt receipt NOUN issue-439 100 55 of of ADP issue-439 100 56 funds fund NOUN issue-439 100 57 . . PUNCT issue-439 101 1 however however ADV issue-439 101 2 , , PUNCT issue-439 101 3 in in ADP issue-439 101 4 content content NOUN issue-439 101 5 , , PUNCT issue-439 101 6 unlike unlike ADP issue-439 101 7 ukraine ukraine NOUN issue-439 101 8 , , PUNCT issue-439 101 9 where where SCONJ issue-439 101 10 the the DET issue-439 101 11 prosecution prosecution NOUN issue-439 101 12 is be AUX issue-439 101 13 inclined incline VERB issue-439 101 14 to to PART issue-439 101 15 commit commit VERB issue-439 101 16 concrete concrete ADJ issue-439 101 17 actions action NOUN issue-439 101 18 , , PUNCT issue-439 101 19 forcing force VERB issue-439 101 20 the the DET issue-439 101 21 responsibility responsibility NOUN issue-439 101 22 for for ADP issue-439 101 23 tax tax NOUN issue-439 101 24 evasion evasion NOUN issue-439 101 25 in in ADP issue-439 101 26 the the DET issue-439 101 27 us us PROPN issue-439 101 28 , , PUNCT issue-439 101 29 the the DET issue-439 101 30 federal federal PROPN issue-439 101 31 republic republic PROPN issue-439 101 32 of of ADP issue-439 101 33 germany germany PROPN issue-439 101 34 , , PUNCT issue-439 101 35 and and CCONJ issue-439 101 36 spain spain PROPN issue-439 101 37 intent intent ADJ issue-439 101 38 most most ADV issue-439 101 39 often often ADV issue-439 101 40 due due ADP issue-439 101 41 to to ADP issue-439 101 42 the the DET issue-439 101 43 inconsistency inconsistency NOUN issue-439 101 44 of of ADP issue-439 101 45 the the DET issue-439 101 46 general general ADJ issue-439 101 47 property property NOUN issue-439 101 48 status status NOUN issue-439 101 49 with with ADP issue-439 101 50 declared declare VERB issue-439 101 51 income income NOUN issue-439 101 52 and and CCONJ issue-439 101 53 the the DET issue-439 101 54 dubiousness dubiousness NOUN issue-439 101 55 of of ADP issue-439 101 56 transactions transaction NOUN issue-439 101 57 . . PUNCT issue-439 102 1 in in ADP issue-439 102 2 this this DET issue-439 102 3 case case NOUN issue-439 102 4 , , PUNCT issue-439 102 5 in in ADP issue-439 102 6 the the DET issue-439 102 7 tax tax NOUN issue-439 102 8 legislation legislation NOUN issue-439 102 9 of of ADP issue-439 102 10 the the DET issue-439 102 11 united united PROPN issue-439 102 12 states states PROPN issue-439 102 13 and and CCONJ issue-439 102 14 other other ADJ issue-439 102 15 developed develop VERB issue-439 102 16 countries country NOUN issue-439 102 17 , , PUNCT issue-439 102 18 the the DET issue-439 102 19 presumption presumption NOUN issue-439 102 20 of of ADP issue-439 102 21 innocence innocence NOUN issue-439 102 22 , , PUNCT issue-439 102 23 in in ADP issue-439 102 24 tax tax NOUN issue-439 102 25 cases case NOUN issue-439 102 26 , , PUNCT issue-439 102 27 proving prove VERB issue-439 102 28 the the DET issue-439 102 29 right right NOUN issue-439 102 30 to to PART issue-439 102 31 rely rely VERB issue-439 102 32 on on ADP issue-439 102 33 the the DET issue-439 102 34 taxpayer taxpayer NOUN issue-439 102 35 and and CCONJ issue-439 102 36 the the DET issue-439 102 37 latter latter ADJ issue-439 102 38 is be AUX issue-439 102 39 deprived deprive VERB issue-439 102 40 of of ADP issue-439 102 41 the the DET issue-439 102 42 opportunity opportunity NOUN issue-439 102 43 to to PART issue-439 102 44 refuse refuse VERB issue-439 102 45 to to PART issue-439 102 46 provide provide VERB issue-439 102 47 information information NOUN issue-439 102 48 that that PRON issue-439 102 49 may may AUX issue-439 102 50 be be AUX issue-439 102 51 used use VERB issue-439 102 52 against against ADP issue-439 102 53 him he PRON issue-439 102 54 during during ADP issue-439 102 55 the the DET issue-439 102 56 trial trial NOUN issue-439 102 57 . . PUNCT issue-439 103 1 at at ADP issue-439 103 2 the the DET issue-439 103 3 same same ADJ issue-439 103 4 time time NOUN issue-439 103 5 , , PUNCT issue-439 103 6 although although SCONJ issue-439 103 7 the the DET issue-439 103 8 usa usa PROPN issue-439 103 9 legislation legislation NOUN issue-439 103 10 criminalized criminalize VERB issue-439 103 11 not not PART issue-439 103 12 only only ADV issue-439 103 13 non non ADJ issue-439 103 14 - - ADJ issue-439 103 15 payment payment NOUN issue-439 103 16 of of ADP issue-439 103 17 taxes taxis NOUN issue-439 103 18 , , PUNCT issue-439 103 19 even even ADV issue-439 103 20 actions action NOUN issue-439 103 21 aimed aim VERB issue-439 103 22 at at ADP issue-439 103 23 attempting attempt VERB issue-439 103 24 to to PART issue-439 103 25 evade evade VERB issue-439 103 26 taxation taxation NOUN issue-439 103 27 , , PUNCT issue-439 103 28 the the DET issue-439 103 29 very very ADJ issue-439 103 30 procedure procedure NOUN issue-439 103 31 for for ADP issue-439 103 32 collecting collect VERB issue-439 103 33 tax tax NOUN issue-439 103 34 arrears arrear NOUN issue-439 103 35 also also ADV issue-439 103 36 prompts prompt VERB issue-439 103 37 the the DET issue-439 103 38 payer payer NOUN issue-439 103 39 to to PART issue-439 103 40 cooperate cooperate VERB issue-439 103 41 . . PUNCT issue-439 104 1 the the DET issue-439 104 2 main main ADJ issue-439 104 3 purpose purpose NOUN issue-439 104 4 of of ADP issue-439 104 5 tax tax NOUN issue-439 104 6 authorities authority NOUN issue-439 104 7 is be AUX issue-439 104 8 precisely precisely ADV issue-439 104 9 the the DET issue-439 104 10 filling filling NOUN issue-439 104 11 of of ADP issue-439 104 12 the the DET issue-439 104 13 budget budget NOUN issue-439 104 14 and and CCONJ issue-439 104 15 not not PART issue-439 104 16 the the DET issue-439 104 17 bringing bringing NOUN issue-439 104 18 of of ADP issue-439 104 19 the the DET issue-439 104 20 person person NOUN issue-439 104 21 to to ADP issue-439 104 22 liability liability NOUN issue-439 104 23 . . PUNCT issue-439 105 1 this this DET issue-439 105 2 approach approach NOUN issue-439 105 3 is be AUX issue-439 105 4 implemented implement VERB issue-439 105 5 by by ADP issue-439 105 6 the the DET issue-439 105 7 implementers implementer NOUN issue-439 105 8 of of ADP issue-439 105 9 the the DET issue-439 105 10 order order NOUN issue-439 105 11 , , PUNCT issue-439 105 12 in in ADP issue-439 105 13 which which PRON issue-439 105 14 the the DET issue-439 105 15 taxpayer taxpayer NOUN issue-439 105 16 repeatedly repeatedly ADV issue-439 105 17 sends send VERB issue-439 105 18 claims claim NOUN issue-439 105 19 for for ADP issue-439 105 20 payment payment NOUN issue-439 105 21 of of ADP issue-439 105 22 taxes taxis NOUN issue-439 105 23 , , PUNCT issue-439 105 24 which which PRON issue-439 105 25 he he PRON issue-439 105 26 can can AUX issue-439 105 27 appeal appeal VERB issue-439 105 28 to to ADP issue-439 105 29 a a DET issue-439 105 30 tax tax NOUN issue-439 105 31 authority authority NOUN issue-439 105 32 or or CCONJ issue-439 105 33 to to ADP issue-439 105 34 a a DET issue-439 105 35 court court NOUN issue-439 105 36 . . PUNCT issue-439 106 1 subsequently subsequently ADV issue-439 106 2 , , PUNCT issue-439 106 3 the the DET issue-439 106 4 property property NOUN issue-439 106 5 of of ADP issue-439 106 6 such such DET issue-439 106 7 a a DET issue-439 106 8 taxpayer taxpayer NOUN issue-439 106 9 is be AUX issue-439 106 10 arrested arrest VERB issue-439 106 11 , , PUNCT issue-439 106 12 which which PRON issue-439 106 13 can can AUX issue-439 106 14 be be AUX issue-439 106 15 cancelled cancel VERB issue-439 106 16 before before ADP issue-439 106 17 the the DET issue-439 106 18 start start NOUN issue-439 106 19 of of ADP issue-439 106 20 tenders tender NOUN issue-439 106 21 in in ADP issue-439 106 22 the the DET issue-439 106 23 event event NOUN issue-439 106 24 of of ADP issue-439 106 25 repayment repayment NOUN issue-439 106 26 of of ADP issue-439 106 27 arrears arrear NOUN issue-439 106 28 . . PUNCT issue-439 107 1 at at ADP issue-439 107 2 the the DET issue-439 107 3 same same ADJ issue-439 107 4 time time NOUN issue-439 107 5 , , PUNCT issue-439 107 6 payment payment NOUN issue-439 107 7 of of ADP issue-439 107 8 arrears arrear NOUN issue-439 107 9 with with ADP issue-439 107 10 additional additional ADJ issue-439 107 11 payments payment NOUN issue-439 107 12 on on ADP issue-439 107 13 it it PRON issue-439 107 14 excludes exclude VERB issue-439 107 15 prosecution prosecution NOUN issue-439 107 16 and and CCONJ issue-439 107 17 bringing bring VERB issue-439 107 18 a a DET issue-439 107 19 person person NOUN issue-439 107 20 to to ADP issue-439 107 21 criminal criminal ADJ issue-439 107 22 liability liability NOUN issue-439 107 23 . . PUNCT issue-439 108 1 although although SCONJ issue-439 108 2 unlike unlike ADP issue-439 108 3 spain spain PROPN issue-439 108 4 ’s ’s PART issue-439 108 5 legislation legislation NOUN issue-439 108 6 , , PUNCT issue-439 108 7 such such ADJ issue-439 108 8 incentive incentive NOUN issue-439 108 9 mechanisms mechanism NOUN issue-439 108 10 for for ADP issue-439 108 11 debt debt NOUN issue-439 108 12 repayment repayment NOUN issue-439 108 13 as as ADP issue-439 108 14 timeliness timeliness NOUN issue-439 108 15 of of ADP issue-439 108 16 such such ADJ issue-439 108 17 actions action NOUN issue-439 108 18 and and CCONJ issue-439 108 19 the the DET issue-439 108 20 multiplicity multiplicity NOUN issue-439 108 21 of of ADP issue-439 108 22 foreclosure foreclosure NOUN issue-439 108 23 are be AUX issue-439 108 24 not not PART issue-439 108 25 applied apply VERB issue-439 108 26 , , PUNCT issue-439 108 27 the the DET issue-439 108 28 same same ADJ issue-439 108 29 goal goal NOUN issue-439 108 30 is be AUX issue-439 108 31 achieved achieve VERB issue-439 108 32 by by ADP issue-439 108 33 arresting arrest VERB issue-439 108 34 the the DET issue-439 108 35 property property NOUN issue-439 108 36 and and CCONJ issue-439 108 37 selling sell VERB issue-439 108 38 it it PRON issue-439 108 39 quickly quickly ADV issue-439 108 40 if if SCONJ issue-439 108 41 the the DET issue-439 108 42 debtor debtor NOUN issue-439 108 43 delays delay NOUN issue-439 108 44 . . PUNCT issue-439 109 1 a a DET issue-439 109 2 significant significant ADJ issue-439 109 3 difference difference NOUN issue-439 109 4 is be AUX issue-439 109 5 also also ADV issue-439 109 6 in in ADP issue-439 109 7 the the DET issue-439 109 8 mechanisms mechanism NOUN issue-439 109 9 of of ADP issue-439 109 10 counteracting counteract VERB issue-439 109 11 fictitious fictitious ADJ issue-439 109 12 entrepreneurship entrepreneurship NOUN issue-439 109 13 . . PUNCT issue-439 110 1 for for ADP issue-439 110 2 example example NOUN issue-439 110 3 , , PUNCT issue-439 110 4 according accord VERB issue-439 110 5 to to ADP issue-439 110 6 the the DET issue-439 110 7 legislation legislation NOUN issue-439 110 8 of of ADP issue-439 110 9 the the DET issue-439 110 10 republic republic NOUN issue-439 110 11 of of ADP issue-439 110 12 belarus belarus PROPN issue-439 110 13 , , PUNCT issue-439 110 14 the the DET issue-439 110 15 use use NOUN issue-439 110 16 of of ADP issue-439 110 17 fake fake ADJ issue-439 110 18 enterprises enterprise NOUN issue-439 110 19 is be AUX issue-439 110 20 criminalized criminalize VERB issue-439 110 21 by by ADP issue-439 110 22 establishing establish VERB issue-439 110 23 responsibility responsibility NOUN issue-439 110 24 for for ADP issue-439 110 25 : : PUNCT issue-439 110 26 1 1 X issue-439 110 27 . . X issue-439 110 28 purchase purchase NOUN issue-439 110 29 of of ADP issue-439 110 30 goods good NOUN issue-439 110 31 by by ADP issue-439 110 32 non non ADJ issue-439 110 33 - - ADJ issue-439 110 34 cash cash ADJ issue-439 110 35 payment payment NOUN issue-439 110 36 from from ADP issue-439 110 37 fictitious fictitious ADJ issue-439 110 38 enterprises enterprise NOUN issue-439 110 39 with with ADP issue-439 110 40 subsequent subsequent ADJ issue-439 110 41 realization realization NOUN issue-439 110 42 for for ADP issue-439 110 43 cash cash NOUN issue-439 110 44 . . PUNCT issue-439 111 1 2 2 X issue-439 111 2 . . X issue-439 111 3 acquisition acquisition NOUN issue-439 111 4 of of ADP issue-439 111 5 goods good NOUN issue-439 111 6 for for ADP issue-439 111 7 cash cash NOUN issue-439 111 8 through through ADP issue-439 111 9 a a DET issue-439 111 10 parent parent NOUN issue-439 111 11 company company NOUN issue-439 111 12 at at ADP issue-439 111 13 a a DET issue-439 111 14 price price NOUN issue-439 111 15 lower low ADJ issue-439 111 16 than than SCONJ issue-439 111 17 sold sell VERB issue-439 111 18 for for ADP issue-439 111 19 a a DET issue-439 111 20 few few ADJ issue-439 111 21 percent percent NOUN issue-439 111 22 and and CCONJ issue-439 111 23 their their PRON issue-439 111 24 subsequent subsequent ADJ issue-439 111 25 sale sale NOUN issue-439 111 26 . . PUNCT issue-439 112 1 3 3 X issue-439 112 2 . . X issue-439 112 3 purchase purchase NOUN issue-439 112 4 of of ADP issue-439 112 5 goods good NOUN issue-439 112 6 at at ADP issue-439 112 7 the the DET issue-439 112 8 minimum minimum ADJ issue-439 112 9 price price NOUN issue-439 112 10 and and CCONJ issue-439 112 11 further further ADJ issue-439 112 12 realization realization NOUN issue-439 112 13 of of ADP issue-439 112 14 their their PRON issue-439 112 15 fictitious fictitious ADJ issue-439 112 16 enterprise enterprise NOUN issue-439 112 17 . . PUNCT issue-439 113 1 thus thus ADV issue-439 113 2 , , PUNCT issue-439 113 3 the the DET issue-439 113 4 legislator legislator NOUN issue-439 113 5 of of ADP issue-439 113 6 the the DET issue-439 113 7 republic republic NOUN issue-439 113 8 of of ADP issue-439 113 9 belarus belarus PROPN issue-439 113 10 , , PUNCT issue-439 113 11 by by ADP issue-439 113 12 criminalizing criminalize VERB issue-439 113 13 the the DET issue-439 113 14 aforementioned aforementioned ADJ issue-439 113 15 economic economic ADJ issue-439 113 16 relations relation NOUN issue-439 113 17 , , PUNCT issue-439 113 18 directed direct VERB issue-439 113 19 efforts effort NOUN issue-439 113 20 to to PART issue-439 113 21 establish establish VERB issue-439 113 22 criminal criminal ADJ issue-439 113 23 liability liability NOUN issue-439 113 24 , , PUNCT issue-439 113 25 first first ADV issue-439 113 26 of of ADP issue-439 113 27 all all PRON issue-439 113 28 , , PUNCT issue-439 113 29 not not PART issue-439 113 30 for for ADP issue-439 113 31 the the DET issue-439 113 32 creation creation NOUN issue-439 113 33 of of ADP issue-439 113 34 a a DET issue-439 113 35 fictitious fictitious ADJ issue-439 113 36 enterprise enterprise NOUN issue-439 113 37 but but CCONJ issue-439 113 38 for for ADP issue-439 113 39 the the DET issue-439 113 40 use use NOUN issue-439 113 41 of of ADP issue-439 113 42 his his PRON issue-439 113 43 “ " PUNCT issue-439 113 44 services service NOUN issue-439 113 45 ” " PUNCT issue-439 113 46 , , PUNCT issue-439 113 47 the the DET issue-439 113 48 task task NOUN issue-439 113 49 of of ADP issue-439 113 50 such such ADJ issue-439 113 51 activity activity NOUN issue-439 113 52 of of ADP issue-439 113 53 losses loss NOUN issue-439 113 54 , , PUNCT issue-439 113 55 which which PRON issue-439 113 56 is be AUX issue-439 113 57 a a DET issue-439 113 58 real real ADJ issue-439 113 59 social social ADJ issue-439 113 60 danger danger NOUN issue-439 113 61 . . PUNCT issue-439 114 1 spanish spanish ADJ issue-439 114 2 criminal criminal ADJ issue-439 114 3 law law NOUN issue-439 114 4 ( ( PUNCT issue-439 114 5 articles article NOUN issue-439 114 6 290 290 NUM issue-439 114 7 , , PUNCT issue-439 114 8 293 293 NUM issue-439 114 9 , , PUNCT issue-439 114 10 294 294 NUM issue-439 114 11 , , PUNCT issue-439 114 12 295 295 NUM issue-439 114 13 ) ) PUNCT issue-439 114 14 provides provide VERB issue-439 114 15 for for ADP issue-439 114 16 the the DET issue-439 114 17 responsibility responsibility NOUN issue-439 114 18 of of ADP issue-439 114 19 the the DET issue-439 114 20 leaders leader NOUN issue-439 114 21 of of ADP issue-439 114 22 associations association NOUN issue-439 114 23 ( ( PUNCT issue-439 114 24 actual actual ADJ issue-439 114 25 or or CCONJ issue-439 114 26 legal legal ADJ issue-439 114 27 ) ) PUNCT issue-439 114 28 for for ADP issue-439 114 29 the the DET issue-439 114 30 formation formation NOUN issue-439 114 31 of of ADP issue-439 114 32 associations association NOUN issue-439 114 33 when when SCONJ issue-439 114 34 they they PRON issue-439 114 35 falsify falsify VERB issue-439 114 36 annual annual ADJ issue-439 114 37 and and CCONJ issue-439 114 38 other other ADJ issue-439 114 39 documents document NOUN issue-439 114 40 that that PRON issue-439 114 41 must must AUX issue-439 114 42 reflect reflect VERB issue-439 114 43 the the DET issue-439 114 44 legal legal ADJ issue-439 114 45 or or CCONJ issue-439 114 46 economic economic ADJ issue-439 114 47 situation situation NOUN issue-439 114 48 of of ADP issue-439 114 49 the the DET issue-439 114 50 organization organization NOUN issue-439 114 51 , , PUNCT issue-439 114 52 which which PRON issue-439 114 53 may may AUX issue-439 114 54 contribute contribute VERB issue-439 114 55 to to ADP issue-439 114 56 the the DET issue-439 114 57 cause cause NOUN issue-439 114 58 of of ADP issue-439 114 59 economic economic ADJ issue-439 114 60 harm harm NOUN issue-439 114 61 to to ADP issue-439 114 62 the the DET issue-439 114 63 association association NOUN issue-439 114 64 itself itself PRON issue-439 114 65 , , PUNCT issue-439 114 66 its its PRON issue-439 114 67 members member NOUN issue-439 114 68 or or CCONJ issue-439 114 69 third third ADJ issue-439 114 70 parties party NOUN issue-439 114 71 ( ( PUNCT issue-439 114 72 article article NOUN issue-439 114 73 290 290 NUM issue-439 114 74 of of ADP issue-439 114 75 the the DET issue-439 114 76 criminal criminal ADJ issue-439 114 77 code code NOUN issue-439 114 78 of of ADP issue-439 114 79 spain spain PROPN issue-439 114 80 ) ) PUNCT issue-439 114 81 ( ( PUNCT issue-439 114 82 criminal criminal ADJ issue-439 114 83 code code NOUN issue-439 114 84 of of ADP issue-439 114 85 spain spain PROPN issue-439 114 86 , , PUNCT issue-439 114 87 1998 1998 NUM issue-439 114 88 ) ) PUNCT issue-439 114 89 . . PUNCT issue-439 115 1 fictitious fictitious ADJ issue-439 115 2 entrepreneurship entrepreneurship NOUN issue-439 115 3 is be AUX issue-439 115 4 seen see VERB issue-439 115 5 as as ADP issue-439 115 6 a a DET issue-439 115 7 form form NOUN issue-439 115 8 of of ADP issue-439 115 9 fraud fraud NOUN issue-439 115 10 in in ADP issue-439 115 11 france france PROPN issue-439 115 12 , , PUNCT issue-439 115 13 greece greece PROPN issue-439 115 14 , , PUNCT issue-439 115 15 the the DET issue-439 115 16 prc prc PROPN issue-439 115 17 , , PUNCT issue-439 115 18 italy italy PROPN issue-439 115 19 , , PUNCT issue-439 115 20 germany germany PROPN issue-439 115 21 , , PUNCT issue-439 115 22 switzerland switzerland PROPN issue-439 115 23 , , PUNCT issue-439 115 24 baltic baltic ADJ issue-439 115 25 journal journal PROPN issue-439 115 26 of of ADP issue-439 115 27 economic economic ADJ issue-439 115 28 studies study NOUN issue-439 115 29 177 177 NUM issue-439 115 30 vol vol NOUN issue-439 115 31 . . PUNCT issue-439 116 1 4 4 NUM issue-439 116 2 , , PUNCT issue-439 116 3 no no INTJ issue-439 116 4 . . NOUN issue-439 116 5 3 3 NUM issue-439 116 6 , , PUNCT issue-439 116 7 2018 2018 NUM issue-439 116 8 the the DET issue-439 116 9 united united ADJ issue-439 116 10 kingdom kingdom PROPN issue-439 116 11 , , PUNCT issue-439 116 12 the the DET issue-439 116 13 united united PROPN issue-439 116 14 states states PROPN issue-439 116 15 , , PUNCT issue-439 116 16 canada canada PROPN issue-439 116 17 , , PUNCT issue-439 116 18 as as SCONJ issue-439 116 19 the the DET issue-439 116 20 main main ADJ issue-439 116 21 means mean NOUN issue-439 116 22 of of ADP issue-439 116 23 committing commit VERB issue-439 116 24 it it PRON issue-439 116 25 is be AUX issue-439 116 26 deception deception NOUN issue-439 116 27 and and CCONJ issue-439 116 28 abuse abuse NOUN issue-439 116 29 of of ADP issue-439 116 30 trust trust NOUN issue-439 116 31 ( ( PUNCT issue-439 116 32 baturina baturina NOUN issue-439 116 33 , , PUNCT issue-439 116 34 2011 2011 NUM issue-439 116 35 ) ) PUNCT issue-439 116 36 . . PUNCT issue-439 117 1 it it PRON issue-439 117 2 is be AUX issue-439 117 3 precisely precisely ADV issue-439 117 4 the the DET issue-439 117 5 fact fact NOUN issue-439 117 6 that that SCONJ issue-439 117 7 managers manager NOUN issue-439 117 8 of of ADP issue-439 117 9 enterprises enterprise NOUN issue-439 117 10 in in ADP issue-439 117 11 the the DET issue-439 117 12 real real ADJ issue-439 117 13 sector sector NOUN issue-439 117 14 of of ADP issue-439 117 15 the the DET issue-439 117 16 economy economy NOUN issue-439 117 17 are be AUX issue-439 117 18 responsible responsible ADJ issue-439 117 19 for for ADP issue-439 117 20 using use VERB issue-439 117 21 the the DET issue-439 117 22 services service NOUN issue-439 117 23 of of ADP issue-439 117 24 a a DET issue-439 117 25 fictitious fictitious ADJ issue-439 117 26 enterprise enterprise NOUN issue-439 117 27 can can AUX issue-439 117 28 ensure ensure VERB issue-439 117 29 the the DET issue-439 117 30 receipt receipt NOUN issue-439 117 31 of of ADP issue-439 117 32 funds fund NOUN issue-439 117 33 to to ADP issue-439 117 34 the the DET issue-439 117 35 budget budget NOUN issue-439 117 36 , , PUNCT issue-439 117 37 in in ADP issue-439 117 38 contrast contrast NOUN issue-439 117 39 to to ADP issue-439 117 40 the the DET issue-439 117 41 massive massive ADJ issue-439 117 42 prosecution prosecution NOUN issue-439 117 43 of of ADP issue-439 117 44 innocent innocent ADJ issue-439 117 45 people people NOUN issue-439 117 46 who who PRON issue-439 117 47 are be AUX issue-439 117 48 deprived deprive VERB issue-439 117 49 of of ADP issue-439 117 50 funds fund NOUN issue-439 117 51 even even ADV issue-439 117 52 in in ADP issue-439 117 53 their their PRON issue-439 117 54 existence existence NOUN issue-439 117 55 . . PUNCT issue-439 118 1 another another DET issue-439 118 2 stimulus stimulus NOUN issue-439 118 3 to to ADP issue-439 118 4 the the DET issue-439 118 5 detection detection NOUN issue-439 118 6 and and CCONJ issue-439 118 7 suppression suppression NOUN issue-439 118 8 of of ADP issue-439 118 9 fictitious fictitious ADJ issue-439 118 10 business business NOUN issue-439 118 11 is be AUX issue-439 118 12 also also ADV issue-439 118 13 the the DET issue-439 118 14 encouragement encouragement NOUN issue-439 118 15 to to PART issue-439 118 16 cooperate cooperate VERB issue-439 118 17 in in ADP issue-439 118 18 identifying identify VERB issue-439 118 19 fictitious fictitious ADJ issue-439 118 20 enterprises enterprise NOUN issue-439 118 21 in in ADP issue-439 118 22 banks bank NOUN issue-439 118 23 and and CCONJ issue-439 118 24 other other ADJ issue-439 118 25 financial financial ADJ issue-439 118 26 institutions institution NOUN issue-439 118 27 . . PUNCT issue-439 119 1 in in ADP issue-439 119 2 particular particular ADJ issue-439 119 3 , , PUNCT issue-439 119 4 the the DET issue-439 119 5 us us PROPN issue-439 119 6 law law NOUN issue-439 119 7 requires require VERB issue-439 119 8 financial financial ADJ issue-439 119 9 institutions institution NOUN issue-439 119 10 to to PART issue-439 119 11 detect detect VERB issue-439 119 12 suspicious suspicious ADJ issue-439 119 13 transactions transaction NOUN issue-439 119 14 and and CCONJ issue-439 119 15 report report VERB issue-439 119 16 them they PRON issue-439 119 17 to to PART issue-439 119 18 law law NOUN issue-439 119 19 enforcement enforcement NOUN issue-439 119 20 agencies agency NOUN issue-439 119 21 . . PUNCT issue-439 120 1 for for ADP issue-439 120 2 failure failure NOUN issue-439 120 3 to to PART issue-439 120 4 comply comply VERB issue-439 120 5 with with ADP issue-439 120 6 these these DET issue-439 120 7 requirements requirement NOUN issue-439 120 8 , , PUNCT issue-439 120 9 financial financial ADJ issue-439 120 10 institutions institution NOUN issue-439 120 11 and and CCONJ issue-439 120 12 their their PRON issue-439 120 13 officials official NOUN issue-439 120 14 may may AUX issue-439 120 15 be be AUX issue-439 120 16 liable liable ADJ issue-439 120 17 to to ADP issue-439 120 18 civil civil ADJ issue-439 120 19 and and CCONJ issue-439 120 20 criminal criminal ADJ issue-439 120 21 liability liability NOUN issue-439 120 22 in in ADP issue-439 120 23 the the DET issue-439 120 24 form form NOUN issue-439 120 25 of of ADP issue-439 120 26 fines fine NOUN issue-439 120 27 that that PRON issue-439 120 28 exceed exceed VERB issue-439 120 29 the the DET issue-439 120 30 sum sum NOUN issue-439 120 31 of of ADP issue-439 120 32 a a DET issue-439 120 33 suspicious suspicious ADJ issue-439 120 34 transaction transaction NOUN issue-439 120 35 in in ADP issue-439 120 36 a a DET issue-439 120 37 multiple multiple ADJ issue-439 120 38 amount amount NOUN issue-439 120 39 . . PUNCT issue-439 121 1 in in ADP issue-439 121 2 this this DET issue-439 121 3 case case NOUN issue-439 121 4 , , PUNCT issue-439 121 5 signs sign NOUN issue-439 121 6 of of ADP issue-439 121 7 such such ADJ issue-439 121 8 suspicious suspicious ADJ issue-439 121 9 transactions transaction NOUN issue-439 121 10 amounting amount VERB issue-439 121 11 to to ADP issue-439 121 12 more more ADJ issue-439 121 13 than than ADP issue-439 121 14 10 10 NUM issue-439 121 15 thousand thousand NUM issue-439 121 16 us us PROPN issue-439 121 17 dollars dollar NOUN issue-439 121 18 , , PUNCT issue-439 121 19 a a DET issue-439 121 20 noneconomic noneconomic ADJ issue-439 121 21 operation operation NOUN issue-439 121 22 , , PUNCT issue-439 121 23 and and CCONJ issue-439 121 24 any any DET issue-439 121 25 transactions transaction NOUN issue-439 121 26 that that PRON issue-439 121 27 may may AUX issue-439 121 28 be be AUX issue-439 121 29 very very ADV issue-439 121 30 useful useful ADJ issue-439 121 31 in in ADP issue-439 121 32 illegal illegal ADJ issue-439 121 33 activities activity NOUN issue-439 121 34 are be AUX issue-439 121 35 identified identify VERB issue-439 121 36 ( ( PUNCT issue-439 121 37 osika osika NOUN issue-439 121 38 , , PUNCT issue-439 121 39 2003 2003 NUM issue-439 121 40 ) ) PUNCT issue-439 121 41 . . PUNCT issue-439 122 1 it it PRON issue-439 122 2 should should AUX issue-439 122 3 also also ADV issue-439 122 4 be be AUX issue-439 122 5 noted note VERB issue-439 122 6 that that SCONJ issue-439 122 7 there there PRON issue-439 122 8 are be VERB issue-439 122 9 problems problem NOUN issue-439 122 10 in in ADP issue-439 122 11 distinguishing distinguish VERB issue-439 122 12 the the DET issue-439 122 13 lawful lawful ADJ issue-439 122 14 optimization optimization NOUN issue-439 122 15 of of ADP issue-439 122 16 tax tax NOUN issue-439 122 17 liabilities liability NOUN issue-439 122 18 or or CCONJ issue-439 122 19 tax tax NOUN issue-439 122 20 evasion evasion NOUN issue-439 122 21 and and CCONJ issue-439 122 22 tax tax NOUN issue-439 122 23 evasion evasion NOUN issue-439 122 24 as as ADP issue-439 122 25 unlawful unlawful ADJ issue-439 122 26 activities activity NOUN issue-439 122 27 to to PART issue-439 122 28 reduce reduce VERB issue-439 122 29 deductions deduction NOUN issue-439 122 30 to to ADP issue-439 122 31 the the DET issue-439 122 32 budget budget NOUN issue-439 122 33 . . PUNCT issue-439 123 1 in in ADP issue-439 123 2 domestic domestic ADJ issue-439 123 3 legislation legislation NOUN issue-439 123 4 , , PUNCT issue-439 123 5 this this DET issue-439 123 6 issue issue NOUN issue-439 123 7 remains remain VERB issue-439 123 8 unresolved unresolved ADJ issue-439 123 9 ; ; PUNCT issue-439 123 10 however however ADV issue-439 123 11 , , PUNCT issue-439 123 12 the the DET issue-439 123 13 usa usa PROPN issue-439 123 14 has have VERB issue-439 123 15 significant significant ADJ issue-439 123 16 advances advance NOUN issue-439 123 17 in in ADP issue-439 123 18 this this DET issue-439 123 19 area area NOUN issue-439 123 20 . . PUNCT issue-439 124 1 legal legal ADJ issue-439 124 2 dictionaries dictionary NOUN issue-439 124 3 interpret interpret VERB issue-439 124 4 the the DET issue-439 124 5 avoidance avoidance NOUN issue-439 124 6 of of ADP issue-439 124 7 taxation taxation NOUN issue-439 124 8 as as ADP issue-439 124 9 the the DET issue-439 124 10 use use NOUN issue-439 124 11 by by ADP issue-439 124 12 a a DET issue-439 124 13 person person NOUN issue-439 124 14 of of ADP issue-439 124 15 tax tax NOUN issue-439 124 16 planning planning NOUN issue-439 124 17 opportunities opportunity NOUN issue-439 124 18 permitted permit VERB issue-439 124 19 by by ADP issue-439 124 20 law law NOUN issue-439 124 21 to to PART issue-439 124 22 reduce reduce VERB issue-439 124 23 fiscal fiscal ADJ issue-439 124 24 obligations obligation NOUN issue-439 124 25 . . PUNCT issue-439 125 1 as as SCONJ issue-439 125 2 justice justice PROPN issue-439 125 3 court court PROPN issue-439 125 4 judge judge NOUN issue-439 125 5 2 2 NUM issue-439 125 6 of of ADP issue-439 125 7 the the DET issue-439 125 8 district district NOUN issue-439 125 9 john john PROPN issue-439 125 10 j. j. PROPN issue-439 125 11 hend hend PROPN issue-439 125 12 has have AUX issue-439 125 13 rightly rightly ADV issue-439 125 14 observed observe VERB issue-439 125 15 , , PUNCT issue-439 125 16 “ " PUNCT issue-439 125 17 nobody nobody PRON issue-439 125 18 , , PUNCT issue-439 125 19 in in ADP issue-439 125 20 fulfilling fulfil VERB issue-439 125 21 his his PRON issue-439 125 22 public public ADJ issue-439 125 23 duty duty NOUN issue-439 125 24 , , PUNCT issue-439 125 25 to to PART issue-439 125 26 pay pay VERB issue-439 125 27 more more ADJ issue-439 125 28 than than SCONJ issue-439 125 29 the the DET issue-439 125 30 law law NOUN issue-439 125 31 requires require VERB issue-439 125 32 , , PUNCT issue-439 125 33 since since SCONJ issue-439 125 34 taxes taxis NOUN issue-439 125 35 are be AUX issue-439 125 36 a a DET issue-439 125 37 forced force VERB issue-439 125 38 deduction deduction NOUN issue-439 125 39 , , PUNCT issue-439 125 40 not not PART issue-439 125 41 voluntary voluntary ADJ issue-439 125 42 contributions contribution NOUN issue-439 125 43 . . PUNCT issue-439 125 44 ” " PUNCT issue-439 126 1 however however ADV issue-439 126 2 , , PUNCT issue-439 126 3 the the DET issue-439 126 4 wording wording NOUN issue-439 126 5 of of ADP issue-439 126 6 art art NOUN issue-439 126 7 . . PUNCT issue-439 127 1 212 212 NUM issue-439 127 2 of of ADP issue-439 127 3 the the DET issue-439 127 4 criminal criminal ADJ issue-439 127 5 code code NOUN issue-439 127 6 of of ADP issue-439 127 7 ukraine ukraine NOUN issue-439 127 8 , , PUNCT issue-439 127 9 as as ADV issue-439 127 10 well well ADV issue-439 127 11 as as ADP issue-439 127 12 paragraph paragraph NOUN issue-439 127 13 7201 7201 NUM issue-439 127 14 of of ADP issue-439 127 15 the the DET issue-439 127 16 pc pc NOUN issue-439 127 17 of of ADP issue-439 127 18 the the DET issue-439 127 19 united united PROPN issue-439 127 20 states states PROPN issue-439 127 21 , , PUNCT issue-439 127 22 do do AUX issue-439 127 23 not not PART issue-439 127 24 contain contain VERB issue-439 127 25 indications indication NOUN issue-439 127 26 as as ADP issue-439 127 27 to to ADP issue-439 127 28 the the DET issue-439 127 29 unlawfulness unlawfulness NOUN issue-439 127 30 of of ADP issue-439 127 31 the the DET issue-439 127 32 actions action NOUN issue-439 127 33 of of ADP issue-439 127 34 the the DET issue-439 127 35 subject subject NOUN issue-439 127 36 aimed aim VERB issue-439 127 37 at at ADP issue-439 127 38 minimizing minimize VERB issue-439 127 39 ( ( PUNCT issue-439 127 40 optimizing optimizing NOUN issue-439 127 41 ) ) PUNCT issue-439 127 42 tax tax NOUN issue-439 127 43 liabilities liability NOUN issue-439 127 44 that that PRON issue-439 127 45 blurs blur VERB issue-439 127 46 the the DET issue-439 127 47 boundaries boundary NOUN issue-439 127 48 between between ADP issue-439 127 49 lawful lawful ADJ issue-439 127 50 conduct conduct NOUN issue-439 127 51 for for ADP issue-439 127 52 the the DET issue-439 127 53 optimization optimization NOUN issue-439 127 54 of of ADP issue-439 127 55 activities activity NOUN issue-439 127 56 and and CCONJ issue-439 127 57 unlawful unlawful ADJ issue-439 127 58 tax tax NOUN issue-439 127 59 evasion evasion NOUN issue-439 127 60 ( ( PUNCT issue-439 127 61 the the DET issue-439 127 62 criminal criminal ADJ issue-439 127 63 code code NOUN issue-439 127 64 of of ADP issue-439 127 65 ukraine ukraine NOUN issue-439 127 66 , , PUNCT issue-439 127 67 2001 2001 NUM issue-439 127 68 ) ) PUNCT issue-439 127 69 . . PUNCT issue-439 128 1 legal legal ADJ issue-439 128 2 uncertainty uncertainty NOUN issue-439 128 3 in in ADP issue-439 128 4 domestic domestic ADJ issue-439 128 5 legislation legislation NOUN issue-439 128 6 between between ADP issue-439 128 7 the the DET issue-439 128 8 possible possible ADJ issue-439 128 9 legitimate legitimate ADJ issue-439 128 10 conduct conduct NOUN issue-439 128 11 of of ADP issue-439 128 12 the the DET issue-439 128 13 taxpayer taxpayer NOUN issue-439 128 14 to to PART issue-439 128 15 minimize minimize VERB issue-439 128 16 payments payment NOUN issue-439 128 17 is be AUX issue-439 128 18 also also ADV issue-439 128 19 one one NUM issue-439 128 20 of of ADP issue-439 128 21 the the DET issue-439 128 22 negative negative ADJ issue-439 128 23 factors factor NOUN issue-439 128 24 in in ADP issue-439 128 25 the the DET issue-439 128 26 field field NOUN issue-439 128 27 of of ADP issue-439 128 28 taxation taxation NOUN issue-439 128 29 . . PUNCT issue-439 129 1 6 6 NUM issue-439 129 2 . . X issue-439 129 3 practical practical ADJ issue-439 129 4 application application NOUN issue-439 129 5 of of ADP issue-439 129 6 the the DET issue-439 129 7 results result NOUN issue-439 129 8 criminal criminal ADJ issue-439 129 9 legislation legislation NOUN issue-439 129 10 needs need VERB issue-439 129 11 to to PART issue-439 129 12 be be AUX issue-439 129 13 amended amend VERB issue-439 129 14 as as SCONJ issue-439 129 15 regards regard VERB issue-439 129 16 the the DET issue-439 129 17 formulation formulation NOUN issue-439 129 18 of of ADP issue-439 129 19 the the DET issue-439 129 20 disposition disposition NOUN issue-439 129 21 of of ADP issue-439 129 22 articles article NOUN issue-439 129 23 212 212 NUM issue-439 129 24 and and CCONJ issue-439 129 25 205 205 NUM issue-439 129 26 of of ADP issue-439 129 27 the the DET issue-439 129 28 criminal criminal ADJ issue-439 129 29 code code NOUN issue-439 129 30 of of ADP issue-439 129 31 ukraine ukraine NOUN issue-439 129 32 , , PUNCT issue-439 129 33 as as ADV issue-439 129 34 well well ADV issue-439 129 35 as as ADP issue-439 129 36 the the DET issue-439 129 37 introduction introduction NOUN issue-439 129 38 of of ADP issue-439 129 39 incentive incentive NOUN issue-439 129 40 rules rule NOUN issue-439 129 41 for for ADP issue-439 129 42 the the DET issue-439 129 43 lawful lawful ADJ issue-439 129 44 conduct conduct NOUN issue-439 129 45 of of ADP issue-439 129 46 taxpayers taxpayer NOUN issue-439 129 47 and and CCONJ issue-439 129 48 financial financial ADJ issue-439 129 49 institutions institution NOUN issue-439 129 50 . . PUNCT issue-439 130 1 in in ADP issue-439 130 2 particular particular ADJ issue-439 130 3 , , PUNCT issue-439 130 4 from from ADP issue-439 130 5 the the DET issue-439 130 6 disposition disposition NOUN issue-439 130 7 of of ADP issue-439 130 8 art art NOUN issue-439 130 9 . . PUNCT issue-439 131 1 212 212 NUM issue-439 131 2 of of ADP issue-439 131 3 the the DET issue-439 131 4 criminal criminal ADJ issue-439 131 5 code code NOUN issue-439 131 6 of of ADP issue-439 131 7 ukraine ukraine NOUN issue-439 131 8 , , PUNCT issue-439 131 9 it it PRON issue-439 131 10 is be AUX issue-439 131 11 expedient expedient ADJ issue-439 131 12 to to PART issue-439 131 13 exclude exclude VERB issue-439 131 14 such such DET issue-439 131 15 a a DET issue-439 131 16 sign sign NOUN issue-439 131 17 as as ADP issue-439 131 18 “ " PUNCT issue-439 131 19 intentional intentional ADJ issue-439 131 20 ” " PUNCT issue-439 131 21 by by ADP issue-439 131 22 establishing establish VERB issue-439 131 23 liability liability NOUN issue-439 131 24 for for ADP issue-439 131 25 any any DET issue-439 131 26 actions action NOUN issue-439 131 27 , , PUNCT issue-439 131 28 contrary contrary ADV issue-439 131 29 to to ADP issue-439 131 30 the the DET issue-439 131 31 requirements requirement NOUN issue-439 131 32 of of ADP issue-439 131 33 tax tax NOUN issue-439 131 34 legislation legislation NOUN issue-439 131 35 , , PUNCT issue-439 131 36 which which PRON issue-439 131 37 led lead VERB issue-439 131 38 to to ADP issue-439 131 39 non non ADJ issue-439 131 40 - - NOUN issue-439 131 41 receipt receipt NOUN issue-439 131 42 of of ADP issue-439 131 43 taxes taxis NOUN issue-439 131 44 and and CCONJ issue-439 131 45 mandatory mandatory ADJ issue-439 131 46 payments payment NOUN issue-439 131 47 to to ADP issue-439 131 48 the the DET issue-439 131 49 budget budget NOUN issue-439 131 50 . . PUNCT issue-439 132 1 it it PRON issue-439 132 2 is be AUX issue-439 132 3 necessary necessary ADJ issue-439 132 4 to to PART issue-439 132 5 establish establish VERB issue-439 132 6 an an DET issue-439 132 7 incentive incentive NOUN issue-439 132 8 rule rule NOUN issue-439 132 9 for for ADP issue-439 132 10 the the DET issue-439 132 11 absence absence NOUN issue-439 132 12 of of ADP issue-439 132 13 grounds ground NOUN issue-439 132 14 for for ADP issue-439 132 15 criminal criminal ADJ issue-439 132 16 prosecution prosecution NOUN issue-439 132 17 in in ADP issue-439 132 18 the the DET issue-439 132 19 event event NOUN issue-439 132 20 of of ADP issue-439 132 21 payment payment NOUN issue-439 132 22 of of ADP issue-439 132 23 tax tax NOUN issue-439 132 24 and and CCONJ issue-439 132 25 funds fund NOUN issue-439 132 26 for for ADP issue-439 132 27 its its PRON issue-439 132 28 untimely untimely ADJ issue-439 132 29 transfer transfer NOUN issue-439 132 30 until until ADP issue-439 132 31 the the DET issue-439 132 32 commencement commencement NOUN issue-439 132 33 of of ADP issue-439 132 34 criminal criminal ADJ issue-439 132 35 proceedings proceeding NOUN issue-439 132 36 or or CCONJ issue-439 132 37 the the DET issue-439 132 38 signing signing NOUN issue-439 132 39 of of ADP issue-439 132 40 a a DET issue-439 132 41 tax tax NOUN issue-439 132 42 audit audit NOUN issue-439 132 43 act act NOUN issue-439 132 44 . . PUNCT issue-439 133 1 it it PRON issue-439 133 2 is be AUX issue-439 133 3 also also ADV issue-439 133 4 desirable desirable ADJ issue-439 133 5 to to PART issue-439 133 6 implement implement VERB issue-439 133 7 in in ADP issue-439 133 8 art art NOUN issue-439 133 9 . . PUNCT issue-439 134 1 212 212 NUM issue-439 134 2 of of ADP issue-439 134 3 the the DET issue-439 134 4 criminal criminal ADJ issue-439 134 5 code code NOUN issue-439 134 6 of of ADP issue-439 134 7 ukraine ukraine NOUN issue-439 134 8 , , PUNCT issue-439 134 9 stimulating stimulate VERB issue-439 134 10 the the DET issue-439 134 11 norm norm NOUN issue-439 134 12 regarding regard VERB issue-439 134 13 the the DET issue-439 134 14 use use NOUN issue-439 134 15 of of ADP issue-439 134 16 multiplicity multiplicity NOUN issue-439 134 17 in in ADP issue-439 134 18 the the DET issue-439 134 19 event event NOUN issue-439 134 20 of of ADP issue-439 134 21 blaming blame VERB issue-439 134 22 the the DET issue-439 134 23 plain plain NOUN issue-439 134 24 in in ADP issue-439 134 25 court court NOUN issue-439 134 26 . . PUNCT issue-439 135 1 disposition disposition NOUN issue-439 135 2 of of ADP issue-439 135 3 art art NOUN issue-439 135 4 . . PUNCT issue-439 136 1 205 205 NUM issue-439 136 2 of of ADP issue-439 136 3 the the DET issue-439 136 4 criminal criminal ADJ issue-439 136 5 code code NOUN issue-439 136 6 of of ADP issue-439 136 7 ukraine ukraine NOUN issue-439 136 8 should should AUX issue-439 136 9 be be AUX issue-439 136 10 formulated formulate VERB issue-439 136 11 in in ADP issue-439 136 12 such such DET issue-439 136 13 a a DET issue-439 136 14 way way NOUN issue-439 136 15 that that PRON issue-439 136 16 the the DET issue-439 136 17 criminal criminal ADJ issue-439 136 18 responsibility responsibility NOUN issue-439 136 19 came come VERB issue-439 136 20 only only ADV issue-439 136 21 for for ADP issue-439 136 22 the the DET issue-439 136 23 use use NOUN issue-439 136 24 of of ADP issue-439 136 25 “ " PUNCT issue-439 136 26 services service NOUN issue-439 136 27 ” " PUNCT issue-439 136 28 of of ADP issue-439 136 29 fictitious fictitious ADJ issue-439 136 30 enterprises enterprise NOUN issue-439 136 31 and and CCONJ issue-439 136 32 not not PART issue-439 136 33 for for ADP issue-439 136 34 the the DET issue-439 136 35 fact fact NOUN issue-439 136 36 of of ADP issue-439 136 37 their their PRON issue-439 136 38 formation formation NOUN issue-439 136 39 . . PUNCT issue-439 137 1 in in ADP issue-439 137 2 this this DET issue-439 137 3 case case NOUN issue-439 137 4 , , PUNCT issue-439 137 5 the the DET issue-439 137 6 actions action NOUN issue-439 137 7 of of ADP issue-439 137 8 those those PRON issue-439 137 9 who who PRON issue-439 137 10 created create VERB issue-439 137 11 , , PUNCT issue-439 137 12 acquired acquire VERB issue-439 137 13 , , PUNCT issue-439 137 14 or or CCONJ issue-439 137 15 accompanied accompany VERB issue-439 137 16 the the DET issue-439 137 17 establishment establishment NOUN issue-439 137 18 , , PUNCT issue-439 137 19 the the DET issue-439 137 20 acquisition acquisition NOUN issue-439 137 21 of of ADP issue-439 137 22 the the DET issue-439 137 23 enterprise enterprise NOUN issue-439 137 24 qualify qualify VERB issue-439 137 25 as as ADP issue-439 137 26 incitement incitement NOUN issue-439 137 27 or or CCONJ issue-439 137 28 aiding aid VERB issue-439 137 29 in in ADP issue-439 137 30 the the DET issue-439 137 31 use use NOUN issue-439 137 32 of of ADP issue-439 137 33 a a DET issue-439 137 34 fictitious fictitious ADJ issue-439 137 35 enterprise enterprise NOUN issue-439 137 36 or or CCONJ issue-439 137 37 as as ADP issue-439 137 38 an an DET issue-439 137 39 aiding aiding NOUN issue-439 137 40 in in ADP issue-439 137 41 evasion evasion NOUN issue-439 137 42 of of ADP issue-439 137 43 taxes taxis NOUN issue-439 137 44 and and CCONJ issue-439 137 45 establish establish VERB issue-439 137 46 criminal criminal ADJ issue-439 137 47 liability liability NOUN issue-439 137 48 for for ADP issue-439 137 49 late late ADJ issue-439 137 50 notification notification NOUN issue-439 137 51 or or CCONJ issue-439 137 52 failure failure NOUN issue-439 137 53 to to PART issue-439 137 54 report report VERB issue-439 137 55 suspicious suspicious ADJ issue-439 137 56 banking banking NOUN issue-439 137 57 transactions transaction NOUN issue-439 137 58 by by ADP issue-439 137 59 financial financial ADJ issue-439 137 60 enterprises enterprise NOUN issue-439 137 61 the the DET issue-439 137 62 sector sector NOUN issue-439 137 63 . . PUNCT issue-439 138 1 the the DET issue-439 138 2 above above ADJ issue-439 138 3 proposals proposal NOUN issue-439 138 4 for for ADP issue-439 138 5 changes change NOUN issue-439 138 6 to to ADP issue-439 138 7 the the DET issue-439 138 8 legislation legislation NOUN issue-439 138 9 on on ADP issue-439 138 10 criminal criminal ADJ issue-439 138 11 liability liability NOUN issue-439 138 12 and and CCONJ issue-439 138 13 tax tax NOUN issue-439 138 14 legislation legislation NOUN issue-439 138 15 will will AUX issue-439 138 16 have have VERB issue-439 138 17 a a DET issue-439 138 18 positive positive ADJ issue-439 138 19 impact impact NOUN issue-439 138 20 on on ADP issue-439 138 21 solving solve VERB issue-439 138 22 urgent urgent ADJ issue-439 138 23 problems problem NOUN issue-439 138 24 in in ADP issue-439 138 25 the the DET issue-439 138 26 field field NOUN issue-439 138 27 of of ADP issue-439 138 28 public public ADJ issue-439 138 29 relations relation NOUN issue-439 138 30 and and CCONJ issue-439 138 31 will will AUX issue-439 138 32 facilitate facilitate VERB issue-439 138 33 law law NOUN issue-439 138 34 enforcement enforcement NOUN issue-439 138 35 and and CCONJ issue-439 138 36 other other ADJ issue-439 138 37 state state NOUN issue-439 138 38 bodies body NOUN issue-439 138 39 in in ADP issue-439 138 40 filling fill VERB issue-439 138 41 the the DET issue-439 138 42 budget budget NOUN issue-439 138 43 and and CCONJ issue-439 138 44 ensuring ensure VERB issue-439 138 45 economic economic ADJ issue-439 138 46 security security NOUN issue-439 138 47 throughout throughout ADP issue-439 138 48 the the DET issue-439 138 49 country country NOUN issue-439 138 50 . . PUNCT issue-439 139 1 7 7 X issue-439 139 2 . . X issue-439 139 3 conclusions conclusion NOUN issue-439 139 4 thus thus ADV issue-439 139 5 , , PUNCT issue-439 139 6 we we PRON issue-439 139 7 can can AUX issue-439 139 8 conclude conclude VERB issue-439 139 9 that that SCONJ issue-439 139 10 the the DET issue-439 139 11 criminal criminal ADJ issue-439 139 12 law law NOUN issue-439 139 13 means mean VERB issue-439 139 14 of of ADP issue-439 139 15 influencing influence VERB issue-439 139 16 economic economic ADJ issue-439 139 17 relations relation NOUN issue-439 139 18 in in ADP issue-439 139 19 ukraine ukraine NOUN issue-439 139 20 in in ADP issue-439 139 21 the the DET issue-439 139 22 field field NOUN issue-439 139 23 of of ADP issue-439 139 24 taxation taxation NOUN issue-439 139 25 are be AUX issue-439 139 26 ineffective ineffective ADJ issue-439 139 27 ; ; PUNCT issue-439 139 28 their their PRON issue-439 139 29 application application NOUN issue-439 139 30 does do AUX issue-439 139 31 not not PART issue-439 139 32 ensure ensure VERB issue-439 139 33 the the DET issue-439 139 34 proper proper ADJ issue-439 139 35 economic economic ADJ issue-439 139 36 security security NOUN issue-439 139 37 of of ADP issue-439 139 38 the the DET issue-439 139 39 country country NOUN issue-439 139 40 . . PUNCT issue-439 140 1 the the DET issue-439 140 2 complexity complexity NOUN issue-439 140 3 of of ADP issue-439 140 4 eliminating eliminate VERB issue-439 140 5 the the DET issue-439 140 6 consequences consequence NOUN issue-439 140 7 of of ADP issue-439 140 8 making make VERB issue-439 140 9 fictitious fictitious ADJ issue-439 140 10 business business NOUN issue-439 140 11 determines determine VERB issue-439 140 12 the the DET issue-439 140 13 need need NOUN issue-439 140 14 to to PART issue-439 140 15 concentrate concentrate VERB issue-439 140 16 efforts effort NOUN issue-439 140 17 on on ADP issue-439 140 18 preventive preventive ADJ issue-439 140 19 activities activity NOUN issue-439 140 20 in in ADP issue-439 140 21 this this DET issue-439 140 22 area area NOUN issue-439 140 23 , , PUNCT issue-439 140 24 the the DET issue-439 140 25 timely timely ADJ issue-439 140 26 detection detection NOUN issue-439 140 27 and and CCONJ issue-439 140 28 cessation cessation NOUN issue-439 140 29 of of ADP issue-439 140 30 such such ADJ issue-439 140 31 activities activity NOUN issue-439 140 32 , , PUNCT issue-439 140 33 and and CCONJ issue-439 140 34 the the DET issue-439 140 35 involvement involvement NOUN issue-439 140 36 in in ADP issue-439 140 37 identifying identify VERB issue-439 140 38 questionable questionable ADJ issue-439 140 39 financial financial ADJ issue-439 140 40 transactions transaction NOUN issue-439 140 41 of of ADP issue-439 140 42 financial financial ADJ issue-439 140 43 sector sector NOUN issue-439 140 44 enterprises enterprise NOUN issue-439 140 45 . . PUNCT issue-439 141 1 the the DET issue-439 141 2 low low ADJ issue-439 141 3 effectiveness effectiveness NOUN issue-439 141 4 of of ADP issue-439 141 5 the the DET issue-439 141 6 judicial judicial ADJ issue-439 141 7 practice practice NOUN issue-439 141 8 of of ADP issue-439 141 9 tax tax NOUN issue-439 141 10 evasion evasion NOUN issue-439 141 11 and and CCONJ issue-439 141 12 false false ADJ issue-439 141 13 entrepreneurship entrepreneurship NOUN issue-439 141 14 creates create VERB issue-439 141 15 an an DET issue-439 141 16 impersonal impersonal ADJ issue-439 141 17 perception perception NOUN issue-439 141 18 of of ADP issue-439 141 19 criminal criminal ADJ issue-439 141 20 behaviour behaviour NOUN issue-439 141 21 and and CCONJ issue-439 141 22 does do AUX issue-439 141 23 not not PART issue-439 141 24 fulfil fulfil VERB issue-439 141 25 regulatory regulatory ADJ issue-439 141 26 , , PUNCT issue-439 141 27 punitive punitive ADJ issue-439 141 28 , , PUNCT issue-439 141 29 and and CCONJ issue-439 141 30 preventive preventive ADJ issue-439 141 31 functions function NOUN issue-439 141 32 . . PUNCT issue-439 142 1 thus thus ADV issue-439 142 2 , , PUNCT issue-439 142 3 in in ADP issue-439 142 4 addition addition NOUN issue-439 142 5 to to ADP issue-439 142 6 developing develop VERB issue-439 142 7 effective effective ADJ issue-439 142 8 methods method NOUN issue-439 142 9 of of ADP issue-439 142 10 implementing implement VERB issue-439 142 11 economic economic ADJ issue-439 142 12 policies policy NOUN issue-439 142 13 both both CCONJ issue-439 142 14 in in ADP issue-439 142 15 the the DET issue-439 142 16 country country NOUN issue-439 142 17 and and CCONJ issue-439 142 18 abroad abroad ADV issue-439 142 19 , , PUNCT issue-439 142 20 in in ADP issue-439 142 21 many many ADJ issue-439 142 22 respects respect NOUN issue-439 142 23 the the DET issue-439 142 24 resolution resolution NOUN issue-439 142 25 of of ADP issue-439 142 26 problem problem NOUN issue-439 142 27 issues issue NOUN issue-439 142 28 aimed aim VERB issue-439 142 29 at at ADP issue-439 142 30 achieving achieve VERB issue-439 142 31 the the DET issue-439 142 32 stability stability NOUN issue-439 142 33 of of ADP issue-439 142 34 the the DET issue-439 142 35 economic economic ADJ issue-439 142 36 situation situation NOUN issue-439 142 37 depends depend VERB issue-439 142 38 on on ADP issue-439 142 39 the the DET issue-439 142 40 timely timely ADJ issue-439 142 41 perception perception NOUN issue-439 142 42 and and CCONJ issue-439 142 43 reproduction reproduction NOUN issue-439 142 44 by by ADP issue-439 142 45 the the DET issue-439 142 46 legislator legislator NOUN issue-439 142 47 in in ADP issue-439 142 48 the the DET issue-439 142 49 normative normative ADJ issue-439 142 50 material material NOUN issue-439 142 51 of of ADP issue-439 142 52 the the DET issue-439 142 53 trends trend NOUN issue-439 142 54 that that PRON issue-439 142 55 are be AUX issue-439 142 56 taking take VERB issue-439 142 57 place place NOUN issue-439 142 58 today today NOUN issue-439 142 59 the the DET issue-439 142 60 world world NOUN issue-439 142 61 , , PUNCT issue-439 142 62 especially especially ADV issue-439 142 63 in in ADP issue-439 142 64 the the DET issue-439 142 65 field field NOUN issue-439 142 66 of of ADP issue-439 142 67 such such ADJ issue-439 142 68 dynamic dynamic NOUN issue-439 142 69 in in ADP issue-439 142 70 nature nature NOUN issue-439 142 71 of of ADP issue-439 142 72 social social ADJ issue-439 142 73 relations relation NOUN issue-439 142 74 . . PUNCT issue-439 143 1 baltic baltic PROPN issue-439 143 2 journal journal PROPN issue-439 143 3 of of ADP issue-439 143 4 economic economic ADJ issue-439 143 5 studies study NOUN issue-439 143 6 178 178 NUM issue-439 143 7 vol vol NOUN issue-439 143 8 . . PUNCT issue-439 144 1 4 4 NUM issue-439 144 2 , , PUNCT issue-439 144 3 no no INTJ issue-439 144 4 . . NOUN issue-439 144 5 3 3 NUM issue-439 144 6 , , PUNCT issue-439 144 7 2018 2018 NUM issue-439 144 8 references reference NOUN issue-439 144 9 : : PUNCT issue-439 144 10 electronic electronic ADJ issue-439 144 11 resource resource NOUN issue-439 144 12 . . PUNCT issue-439 145 1 retrieved retrieve VERB issue-439 145 2 from from ADP issue-439 145 3 : : PUNCT issue-439 145 4 http://zakon4.rada.gov.ua/laws/show/4025-17 http://zakon4.rada.gov.ua/laws/show/4025-17 NUM issue-439 145 5 electronic electronic ADJ issue-439 145 6 resource resource NOUN issue-439 145 7 . . PUNCT issue-439 146 1 retrieved retrieve VERB issue-439 146 2 from from ADP issue-439 146 3 : : PUNCT issue-439 146 4 http://reyestr.court.gov.ua/review/72367032 http://reyestr.court.gov.ua/review/72367032 DET issue-439 146 5 electronic electronic ADJ issue-439 146 6 resource resource NOUN issue-439 146 7 . . PUNCT issue-439 147 1 retrieved retrieve VERB issue-439 147 2 from from ADP issue-439 147 3 : : PUNCT issue-439 147 4 http://www.reyestr.court.gov.ua/page/2 http://www.reyestr.court.gov.ua/page/2 PROPN issue-439 147 5 electronic electronic ADJ issue-439 147 6 resource resource NOUN issue-439 147 7 . . PUNCT issue-439 148 1 retrieved retrieve VERB issue-439 148 2 from from ADP issue-439 148 3 : : PUNCT issue-439 148 4 https://juscutum.com/futbolisti-vs-podatkivci-ofshorne-merezh/ https://juscutum.com/futbolisti-vs-podatkivci-ofshorne-merezh/ NOUN issue-439 148 5 criminal criminal ADJ issue-439 148 6 code code NOUN issue-439 148 7 of of ADP issue-439 148 8 spain spain PROPN issue-439 148 9 ( ( PUNCT issue-439 148 10 1998 1998 NUM issue-439 148 11 ) ) PUNCT issue-439 148 12 . . PUNCT issue-439 149 1 [ [ X issue-439 149 2 ed ed X issue-439 149 3 . . PUNCT issue-439 149 4 and and CCONJ issue-439 149 5 with with ADP issue-439 149 6 the the DET issue-439 149 7 prelude prelude ADJ issue-439 149 8 n.f n.f PROPN issue-439 149 9 . . PROPN issue-439 149 10 kuznetsova kuznetsova PROPN issue-439 149 11 , , PUNCT issue-439 149 12 f.m f.m PROPN issue-439 149 13 . . PROPN issue-439 149 14 reshetnikova reshetnikova NOUN issue-439 149 15 ; ; PUNCT issue-439 149 16 per per ADP issue-439 149 17 . . PUNCT issue-439 150 1 v.p v.p PROPN issue-439 150 2 . . PROPN issue-439 150 3 zyryanov zyryanov PROPN issue-439 150 4 , , PUNCT issue-439 150 5 l.g l.g PROPN issue-439 150 6 . . PROPN issue-439 150 7 schneider schneider PROPN issue-439 150 8 ] ] PUNCT issue-439 150 9 . . PUNCT issue-439 151 1 m. m. NOUN issue-439 151 2 : : PUNCT issue-439 151 3 mirror mirror NOUN issue-439 151 4 , , PUNCT issue-439 151 5 218 218 NUM issue-439 151 6 p. p. NOUN issue-439 151 7 electronic electronic ADJ issue-439 151 8 resource resource NOUN issue-439 151 9 . . PUNCT issue-439 152 1 retrieved retrieve VERB issue-439 152 2 from from ADP issue-439 152 3 : : PUNCT issue-439 152 4 artlibrary2007.narod.ru/kodeks/ispanii_uk.doc artlibrary2007.narod.ru/kodeks/ispanii_uk.doc PROPN issue-439 152 5 electronic electronic ADJ issue-439 152 6 resource resource NOUN issue-439 152 7 . . PUNCT issue-439 153 1 retrieved retrieve VERB issue-439 153 2 from from ADP issue-439 153 3 : : PUNCT issue-439 153 4 http://www.stattionline.org.ua/histori/113/21088-rozsliduvannyauxilennya-vid-splati-podatkiv-dosvid-frn-ta-ssha.html http://www.stattionline.org.ua/histori/113/21088-rozsliduvannyauxilennya-vid-splati-podatkiv-dosvid-frn-ta-ssha.html PROPN issue-439 153 5 baturina baturina PROPN issue-439 153 6 e.v e.v PROPN issue-439 153 7 . . PROPN issue-439 153 8 , , PUNCT issue-439 153 9 litvinenko litvinenko PROPN issue-439 153 10 a.n a.n PROPN issue-439 153 11 . . PROPN issue-439 153 12 ( ( PUNCT issue-439 153 13 2011 2011 NUM issue-439 153 14 ) ) PUNCT issue-439 153 15 . . PUNCT issue-439 154 1 fictitious fictitious ADJ issue-439 154 2 entrepreneurship entrepreneurship NOUN issue-439 154 3 : : PUNCT issue-439 154 4 the the DET issue-439 154 5 problem problem NOUN issue-439 154 6 of of ADP issue-439 154 7 non non ADJ issue-439 154 8 - - NOUN issue-439 154 9 compliance compliance NOUN issue-439 154 10 of of ADP issue-439 154 11 economic economic ADJ issue-439 154 12 and and CCONJ issue-439 154 13 legal legal ADJ issue-439 154 14 regulation regulation NOUN issue-439 154 15 with with ADP issue-439 154 16 real real ADJ issue-439 154 17 economic economic ADJ issue-439 154 18 practice practice NOUN issue-439 154 19 . . PUNCT issue-439 155 1 bulletin bulletin NOUN issue-439 155 2 of of ADP issue-439 155 3 the the DET issue-439 155 4 st st PROPN issue-439 155 5 . . PROPN issue-439 155 6 petersburg petersburg PROPN issue-439 155 7 university university PROPN issue-439 155 8 of of ADP issue-439 155 9 the the DET issue-439 155 10 ministry ministry PROPN issue-439 155 11 of of ADP issue-439 155 12 internal internal PROPN issue-439 155 13 affairs affair NOUN issue-439 155 14 of of ADP issue-439 155 15 russia russia PROPN issue-439 155 16 . . PUNCT issue-439 156 1 st st PROPN issue-439 156 2 . . PROPN issue-439 156 3 petersburg petersburg PROPN issue-439 156 4 , , PUNCT issue-439 156 5 no no DET issue-439 156 6 4(52 4(52 NOUN issue-439 156 7 ) ) PUNCT issue-439 156 8 , , PUNCT issue-439 156 9 p. p. NOUN issue-439 156 10 100 100 NUM issue-439 156 11 - - SYM issue-439 156 12 105 105 NUM issue-439 156 13 . . PUNCT issue-439 157 1 osika osika PROPN issue-439 157 2 i.м i.м PROPN issue-439 157 3 . . PROPN issue-439 157 4 ( ( PUNCT issue-439 157 5 2003 2003 NUM issue-439 157 6 ) ) PUNCT issue-439 157 7 . . PUNCT issue-439 158 1 counteraction counteraction NOUN issue-439 158 2 of of ADP issue-439 158 3 economic economic ADJ issue-439 158 4 crime crime NOUN issue-439 158 5 : : PUNCT issue-439 158 6 review review NOUN issue-439 158 7 of of ADP issue-439 158 8 international international ADJ issue-439 158 9 sciences.-pract sciences.-pract PROPN issue-439 158 10 . . PUNCT issue-439 158 11 seed seed NOUN issue-439 158 12 . . PUNCT issue-439 159 1 right right ADJ issue-439 159 2 and and CCONJ issue-439 159 3 safety safety NOUN issue-439 159 4 . . PUNCT issue-439 160 1 t. t. PROPN issue-439 160 2 2 2 NUM issue-439 160 3 , , PUNCT issue-439 160 4 no no INTJ issue-439 160 5 . . NOUN issue-439 160 6 2 2 NUM issue-439 160 7 , , PUNCT issue-439 160 8 p. p. NOUN issue-439 160 9 213 213 NUM issue-439 160 10 - - SYM issue-439 160 11 219 219 NUM issue-439 160 12 . . PUNCT issue-439 161 1 electronic electronic ADJ issue-439 161 2 resource resource NOUN issue-439 161 3 . . PUNCT issue-439 162 1 retrieved retrieve VERB issue-439 162 2 from from ADP issue-439 162 3 : : PUNCT issue-439 162 4 http://www.big-lib.com/book/63_kriminalnii_kodeks_ykraini___10 http://www.big-lib.com/book/63_kriminalnii_kodeks_ykraini___10 NOUN issue-439 162 5 _ _ PUNCT issue-439 162 6 rokiv_ochikyvan/6786_vidmejyvannya_podatkovoi_optimizacii__vid_yhilennya_vid_splati_podatkiv rokiv_ochikyvan/6786_vidmejyvannya_podatkovoi_optimizacii__vid_yhilennya_vid_splati_podatkiv PUNCT issue-439 162 7 _ _ PUNCT issue-439 162 8 _ _ PUNCT issue-439 163 1 federalnii_dosvid_ssha federalnii_dosvid_ssha PUNCT issue-439 164 1 _ _ PUNCT issue-439 164 2 _ _ PUNCT issue-439 164 3 electronic electronic ADJ issue-439 164 4 resource resource NOUN issue-439 164 5 . . PUNCT issue-439 165 1 retrieved retrieve VERB issue-439 165 2 from from ADP issue-439 165 3 : : PUNCT issue-439 165 4 http://elar.naiau.kiev.ua/bitstream/123456789/1006/1/mikish_dis.pdf http://elar.naiau.kiev.ua/bitstream/123456789/1006/1/mikish_dis.pdf NOUN