id sid tid token lemma pos issue-451 1 1 baltic baltic PROPN issue-451 1 2 journal journal PROPN issue-451 1 3 of of ADP issue-451 1 4 economic economic ADJ issue-451 1 5 studies study NOUN issue-451 1 6 254 254 NUM issue-451 1 7 vol vol NOUN issue-451 1 8 . . PROPN issue-451 2 1 4 4 NUM issue-451 2 2 , , PUNCT issue-451 2 3 no no INTJ issue-451 2 4 . . NOUN issue-451 2 5 3 3 NUM issue-451 2 6 , , PUNCT issue-451 2 7 2018 2018 NUM issue-451 2 8 corresponding correspond VERB issue-451 2 9 author author NOUN issue-451 2 10 : : PUNCT issue-451 2 11 1 1 NUM issue-451 2 12 kharkiv kharkiv PROPN issue-451 2 13 national national PROPN issue-451 2 14 university university PROPN issue-451 2 15 of of ADP issue-451 2 16 radio radio NOUN issue-451 2 17 electronics electronic NOUN issue-451 2 18 . . PUNCT issue-451 3 1 2 2 NUM issue-451 3 2 kharkiv kharkiv PROPN issue-451 3 3 national national PROPN issue-451 3 4 university university PROPN issue-451 3 5 of of ADP issue-451 3 6 internal internal ADJ issue-451 3 7 affairs affair NOUN issue-451 3 8 . . PUNCT issue-451 4 1 3 3 NUM issue-451 4 2 kharkiv kharkiv PROPN issue-451 4 3 research research PROPN issue-451 4 4 institute institute PROPN issue-451 4 5 of of ADP issue-451 4 6 forensic forensic ADJ issue-451 4 7 examinations examination NOUN issue-451 4 8 . . PUNCT issue-451 5 1 doi doi NOUN issue-451 5 2 : : PUNCT issue-451 5 3 https://doi.org/10.30525/2256-0742/2018-4-3-254-258 https://doi.org/10.30525/2256-0742/2018-4-3-254-258 VERB issue-451 5 4 legal legal ADJ issue-451 5 5 regulation regulation NOUN issue-451 5 6 issues issue NOUN issue-451 5 7 of of ADP issue-451 5 8 cryptocurrency cryptocurrency NOUN issue-451 5 9 circulation circulation NOUN issue-451 5 10 in in ADP issue-451 5 11 ukraine ukraine PROPN issue-451 5 12 vasyl vasyl PROPN issue-451 5 13 rossikhin1 rossikhin1 PROPN issue-451 5 14 kharkiv kharkiv PROPN issue-451 5 15 national national PROPN issue-451 5 16 university university PROPN issue-451 5 17 of of ADP issue-451 5 18 radio radio NOUN issue-451 5 19 electronics electronic NOUN issue-451 5 20 , , PUNCT issue-451 5 21 ukraine ukraine NOUN issue-451 5 22 mykhailo mykhailo ADJ issue-451 5 23 burdin2 burdin2 PROPN issue-451 6 1 kharkiv kharkiv PROPN issue-451 6 2 national national PROPN issue-451 6 3 university university PROPN issue-451 6 4 of of ADP issue-451 6 5 internal internal PROPN issue-451 6 6 affairs affairs PROPN issue-451 6 7 , , PUNCT issue-451 6 8 ukraine ukraine PROPN issue-451 6 9 oleg oleg PROPN issue-451 6 10 mykhalskyi3 mykhalskyi3 PROPN issue-451 6 11 kharkiv kharkiv PROPN issue-451 6 12 research research PROPN issue-451 6 13 institute institute PROPN issue-451 6 14 of of ADP issue-451 6 15 forensic forensic ADJ issue-451 6 16 examinations examination NOUN issue-451 6 17 , , PUNCT issue-451 6 18 ukraine ukraine PROPN issue-451 6 19 abstract abstract NOUN issue-451 6 20 . . PUNCT issue-451 7 1 the the DET issue-451 7 2 aim aim NOUN issue-451 7 3 of of ADP issue-451 7 4 the the DET issue-451 7 5 article article NOUN issue-451 7 6 is be AUX issue-451 7 7 a a DET issue-451 7 8 comparative comparative ADJ issue-451 7 9 legal legal ADJ issue-451 7 10 study study NOUN issue-451 7 11 of of ADP issue-451 7 12 laws law NOUN issue-451 7 13 and and CCONJ issue-451 7 14 regulations regulation NOUN issue-451 7 15 that that PRON issue-451 7 16 determine determine VERB issue-451 7 17 the the DET issue-451 7 18 legal legal ADJ issue-451 7 19 principles principle NOUN issue-451 7 20 for for ADP issue-451 7 21 the the DET issue-451 7 22 regulation regulation NOUN issue-451 7 23 of of ADP issue-451 7 24 cryptocurrency cryptocurrency NOUN issue-451 7 25 circulation circulation NOUN issue-451 7 26 in in ADP issue-451 7 27 some some DET issue-451 7 28 foreign foreign ADJ issue-451 7 29 countries country NOUN issue-451 7 30 and and CCONJ issue-451 7 31 in in ADP issue-451 7 32 ukraine ukraine NOUN issue-451 7 33 and and CCONJ issue-451 7 34 , , PUNCT issue-451 7 35 on on ADP issue-451 7 36 this this DET issue-451 7 37 basis basis NOUN issue-451 7 38 , , PUNCT issue-451 7 39 a a DET issue-451 7 40 definition definition NOUN issue-451 7 41 of of ADP issue-451 7 42 ways way NOUN issue-451 7 43 to to PART issue-451 7 44 improve improve VERB issue-451 7 45 domestic domestic ADJ issue-451 7 46 legislation legislation NOUN issue-451 7 47 in in ADP issue-451 7 48 this this DET issue-451 7 49 sphere sphere NOUN issue-451 7 50 . . PUNCT issue-451 8 1 the the DET issue-451 8 2 subject subject NOUN issue-451 8 3 of of ADP issue-451 8 4 the the DET issue-451 8 5 study study NOUN issue-451 8 6 is be AUX issue-451 8 7 an an DET issue-451 8 8 interrogation interrogation NOUN issue-451 8 9 of of ADP issue-451 8 10 legal legal ADJ issue-451 8 11 regulation regulation NOUN issue-451 8 12 issues issue NOUN issue-451 8 13 of of ADP issue-451 8 14 cryptocurrency cryptocurrency NOUN issue-451 8 15 circulation circulation NOUN issue-451 8 16 in in ADP issue-451 8 17 ukraine ukraine NOUN issue-451 8 18 . . PUNCT issue-451 9 1 methodology methodology NOUN issue-451 9 2 . . PUNCT issue-451 10 1 the the DET issue-451 10 2 study study NOUN issue-451 10 3 is be AUX issue-451 10 4 based base VERB issue-451 10 5 on on ADP issue-451 10 6 a a DET issue-451 10 7 legal legal ADJ issue-451 10 8 comparison comparison NOUN issue-451 10 9 of of ADP issue-451 10 10 the the DET issue-451 10 11 regulation regulation NOUN issue-451 10 12 of of ADP issue-451 10 13 cryptocurrency cryptocurrency NOUN issue-451 10 14 circulation circulation NOUN issue-451 10 15 in in ADP issue-451 10 16 ukraine ukraine NOUN issue-451 10 17 and and CCONJ issue-451 10 18 in in ADP issue-451 10 19 foreign foreign ADJ issue-451 10 20 countries country NOUN issue-451 10 21 . . PUNCT issue-451 11 1 based base VERB issue-451 11 2 on on ADP issue-451 11 3 a a DET issue-451 11 4 comparative comparative ADJ issue-451 11 5 legal legal ADJ issue-451 11 6 study study NOUN issue-451 11 7 of of ADP issue-451 11 8 certain certain ADJ issue-451 11 9 provisions provision NOUN issue-451 11 10 of of ADP issue-451 11 11 ukrainian ukrainian ADJ issue-451 11 12 legislation legislation NOUN issue-451 11 13 , , PUNCT issue-451 11 14 the the DET issue-451 11 15 possibilities possibility NOUN issue-451 11 16 and and CCONJ issue-451 11 17 limits limit NOUN issue-451 11 18 of of ADP issue-451 11 19 implementation implementation NOUN issue-451 11 20 of of ADP issue-451 11 21 positive positive ADJ issue-451 11 22 foreign foreign ADJ issue-451 11 23 experience experience NOUN issue-451 11 24 in in ADP issue-451 11 25 this this DET issue-451 11 26 sphere sphere NOUN issue-451 11 27 are be AUX issue-451 11 28 determined determine VERB issue-451 11 29 . . PUNCT issue-451 12 1 the the DET issue-451 12 2 results result NOUN issue-451 12 3 of of ADP issue-451 12 4 the the DET issue-451 12 5 study study NOUN issue-451 12 6 revealed reveal VERB issue-451 12 7 that that SCONJ issue-451 12 8 to to PART issue-451 12 9 implement implement VERB issue-451 12 10 foreign foreign ADJ issue-451 12 11 experience experience NOUN issue-451 12 12 for for ADP issue-451 12 13 the the DET issue-451 12 14 legal legal ADJ issue-451 12 15 regulation regulation NOUN issue-451 12 16 of of ADP issue-451 12 17 cryptocurrency cryptocurrency NOUN issue-451 12 18 circulation circulation NOUN issue-451 12 19 , , PUNCT issue-451 12 20 it it PRON issue-451 12 21 is be AUX issue-451 12 22 necessary necessary ADJ issue-451 12 23 to to PART issue-451 12 24 postpone postpone VERB issue-451 12 25 the the DET issue-451 12 26 final final ADJ issue-451 12 27 transition transition NOUN issue-451 12 28 to to ADP issue-451 12 29 a a DET issue-451 12 30 floating float VERB issue-451 12 31 rate rate NOUN issue-451 12 32 regime regime NOUN issue-451 12 33 by by ADP issue-451 12 34 reinforcing reinforce VERB issue-451 12 35 state state NOUN issue-451 12 36 interference interference NOUN issue-451 12 37 . . PUNCT issue-451 13 1 moreover moreover ADV issue-451 13 2 , , PUNCT issue-451 13 3 it it PRON issue-451 13 4 is be AUX issue-451 13 5 necessary necessary ADJ issue-451 13 6 to to PART issue-451 13 7 strengthen strengthen VERB issue-451 13 8 currency currency NOUN issue-451 13 9 control control NOUN issue-451 13 10 not not PART issue-451 13 11 only only ADV issue-451 13 12 for for ADP issue-451 13 13 currency currency NOUN issue-451 13 14 transactions transaction NOUN issue-451 13 15 with with ADP issue-451 13 16 cryptocurrency cryptocurrency NOUN issue-451 13 17 but but CCONJ issue-451 13 18 also also ADV issue-451 13 19 for for ADP issue-451 13 20 the the DET issue-451 13 21 activities activity NOUN issue-451 13 22 of of ADP issue-451 13 23 entities entity NOUN issue-451 13 24 that that PRON issue-451 13 25 determine determine VERB issue-451 13 26 the the DET issue-451 13 27 state state NOUN issue-451 13 28 policy policy NOUN issue-451 13 29 on on ADP issue-451 13 30 cryptocurrency cryptocurrency NOUN issue-451 13 31 regulation regulation NOUN issue-451 13 32 , , PUNCT issue-451 13 33 as as ADV issue-451 13 34 well well ADV issue-451 13 35 as as ADP issue-451 13 36 operate operate VERB issue-451 13 37 respectively respectively ADV issue-451 13 38 using use VERB issue-451 13 39 instruments instrument NOUN issue-451 13 40 provided provide VERB issue-451 13 41 for for ADP issue-451 13 42 by by ADP issue-451 13 43 the the DET issue-451 13 44 regulations regulation NOUN issue-451 13 45 of of ADP issue-451 13 46 the the DET issue-451 13 47 current current ADJ issue-451 13 48 legislation legislation NOUN issue-451 13 49 . . PUNCT issue-451 14 1 practical practical ADJ issue-451 14 2 implications implication NOUN issue-451 14 3 . . PUNCT issue-451 15 1 the the DET issue-451 15 2 positive positive ADJ issue-451 15 3 experience experience NOUN issue-451 15 4 of of ADP issue-451 15 5 the the DET issue-451 15 6 formation formation NOUN issue-451 15 7 of of ADP issue-451 15 8 the the DET issue-451 15 9 foreign foreign ADJ issue-451 15 10 exchange exchange NOUN issue-451 15 11 market market NOUN issue-451 15 12 in in ADP issue-451 15 13 other other ADJ issue-451 15 14 countries country NOUN issue-451 15 15 demonstrates demonstrate VERB issue-451 15 16 that that SCONJ issue-451 15 17 the the DET issue-451 15 18 gradual gradual ADJ issue-451 15 19 transition transition NOUN issue-451 15 20 to to ADP issue-451 15 21 cryptocurrency cryptocurrency NOUN issue-451 15 22 circulation circulation NOUN issue-451 15 23 is be AUX issue-451 15 24 the the DET issue-451 15 25 beginning beginning NOUN issue-451 15 26 of of ADP issue-451 15 27 the the DET issue-451 15 28 natural natural ADJ issue-451 15 29 market market NOUN issue-451 15 30 rate rate NOUN issue-451 15 31 , , PUNCT issue-451 15 32 the the DET issue-451 15 33 balance balance NOUN issue-451 15 34 of of ADP issue-451 15 35 payments payment NOUN issue-451 15 36 and and CCONJ issue-451 15 37 gradual gradual ADJ issue-451 15 38 liberation liberation NOUN issue-451 15 39 of of ADP issue-451 15 40 the the DET issue-451 15 41 national national ADJ issue-451 15 42 economy economy NOUN issue-451 15 43 from from ADP issue-451 15 44 the the DET issue-451 15 45 pressure pressure NOUN issue-451 15 46 of of ADP issue-451 15 47 administrative administrative ADJ issue-451 15 48 and and CCONJ issue-451 15 49 corruption corruption NOUN issue-451 15 50 restrictions restriction NOUN issue-451 15 51 . . PUNCT issue-451 16 1 relevance relevance NOUN issue-451 16 2 / / SYM issue-451 16 3 originality originality NOUN issue-451 16 4 . . PUNCT issue-451 17 1 the the DET issue-451 17 2 legal legal ADJ issue-451 17 3 analysis analysis NOUN issue-451 17 4 of of ADP issue-451 17 5 the the DET issue-451 17 6 regulation regulation NOUN issue-451 17 7 of of ADP issue-451 17 8 cryptocurrency cryptocurrency NOUN issue-451 17 9 circulation circulation NOUN issue-451 17 10 in in ADP issue-451 17 11 ukraine ukraine NOUN issue-451 17 12 and and CCONJ issue-451 17 13 the the DET issue-451 17 14 definition definition NOUN issue-451 17 15 of of ADP issue-451 17 16 problems problem NOUN issue-451 17 17 is be AUX issue-451 17 18 the the DET issue-451 17 19 basis basis NOUN issue-451 17 20 for for ADP issue-451 17 21 developing develop VERB issue-451 17 22 the the DET issue-451 17 23 most most ADV issue-451 17 24 promising promising ADJ issue-451 17 25 directions direction NOUN issue-451 17 26 for for ADP issue-451 17 27 the the DET issue-451 17 28 development development NOUN issue-451 17 29 of of ADP issue-451 17 30 domestic domestic ADJ issue-451 17 31 legislation legislation NOUN issue-451 17 32 in in ADP issue-451 17 33 this this DET issue-451 17 34 sphere sphere NOUN issue-451 17 35 . . PUNCT issue-451 18 1 key key ADJ issue-451 18 2 words word NOUN issue-451 18 3 : : PUNCT issue-451 18 4 legal legal ADJ issue-451 18 5 regulation regulation NOUN issue-451 18 6 , , PUNCT issue-451 18 7 currency currency NOUN issue-451 18 8 , , PUNCT issue-451 18 9 cryptocurrency cryptocurrency NOUN issue-451 18 10 circulation circulation NOUN issue-451 18 11 . . PUNCT issue-451 19 1 jel jel PROPN issue-451 19 2 classification classification NOUN issue-451 19 3 : : PUNCT issue-451 19 4 g28 g28 NOUN issue-451 19 5 , , PUNCT issue-451 19 6 f31 f31 PROPN issue-451 19 7 1 1 NUM issue-451 19 8 . . PUNCT issue-451 20 1 problem problem NOUN issue-451 20 2 statement statement NOUN issue-451 20 3 the the DET issue-451 20 4 scientific scientific ADJ issue-451 20 5 and and CCONJ issue-451 20 6 ideological ideological ADJ issue-451 20 7 basis basis NOUN issue-451 20 8 of of ADP issue-451 20 9 financial financial ADJ issue-451 20 10 law law NOUN issue-451 20 11 application application NOUN issue-451 20 12 is be AUX issue-451 20 13 a a DET issue-451 20 14 conceptual conceptual ADJ issue-451 20 15 component component NOUN issue-451 20 16 of of ADP issue-451 20 17 the the DET issue-451 20 18 financial financial ADJ issue-451 20 19 and and CCONJ issue-451 20 20 legal legal ADJ issue-451 20 21 policy policy NOUN issue-451 20 22 of of ADP issue-451 20 23 the the DET issue-451 20 24 state state NOUN issue-451 20 25 and and CCONJ issue-451 20 26 reflects reflect VERB issue-451 20 27 the the DET issue-451 20 28 content content NOUN issue-451 20 29 and and CCONJ issue-451 20 30 main main ADJ issue-451 20 31 forms form NOUN issue-451 20 32 of of ADP issue-451 20 33 law law NOUN issue-451 20 34 - - PUNCT issue-451 20 35 enforcement enforcement NOUN issue-451 20 36 activity activity NOUN issue-451 20 37 considering consider VERB issue-451 20 38 the the DET issue-451 20 39 specificities specificity NOUN issue-451 20 40 of of ADP issue-451 20 41 financial financial ADJ issue-451 20 42 and and CCONJ issue-451 20 43 legal legal ADJ issue-451 20 44 relations relation NOUN issue-451 20 45 . . PUNCT issue-451 21 1 m.d m.d PROPN issue-451 21 2 . . PROPN issue-451 21 3 hnatiuk hnatiuk PROPN issue-451 21 4 emphasizes emphasize VERB issue-451 21 5 that that SCONJ issue-451 21 6 implementation implementation NOUN issue-451 21 7 of of ADP issue-451 21 8 the the DET issue-451 21 9 legal legal ADJ issue-451 21 10 policy policy NOUN issue-451 21 11 of of ADP issue-451 21 12 the the DET issue-451 21 13 state state NOUN issue-451 21 14 is be AUX issue-451 21 15 impossible impossible ADJ issue-451 21 16 without without ADP issue-451 21 17 law law NOUN issue-451 21 18 enforcement enforcement NOUN issue-451 21 19 . . PUNCT issue-451 22 1 outside outside ADP issue-451 22 2 of of ADP issue-451 22 3 law law NOUN issue-451 22 4 enforcement enforcement NOUN issue-451 22 5 , , PUNCT issue-451 22 6 the the DET issue-451 22 7 national national ADJ issue-451 22 8 policy policy NOUN issue-451 22 9 on on ADP issue-451 22 10 legal legal ADJ issue-451 22 11 regulation regulation NOUN issue-451 22 12 could could AUX issue-451 22 13 not not PART issue-451 22 14 achieve achieve VERB issue-451 22 15 any any DET issue-451 22 16 state state NOUN issue-451 22 17 goal goal NOUN issue-451 22 18 , , PUNCT issue-451 22 19 which which PRON issue-451 22 20 would would AUX issue-451 22 21 remain remain VERB issue-451 22 22 only only ADV issue-451 22 23 an an DET issue-451 22 24 intention intention NOUN issue-451 22 25 for for ADP issue-451 22 26 implementation implementation NOUN issue-451 22 27 ( ( PUNCT issue-451 22 28 hnatiuk hnatiuk NOUN issue-451 22 29 , , PUNCT issue-451 22 30 2007 2007 NUM issue-451 22 31 ) ) PUNCT issue-451 22 32 . . PUNCT issue-451 23 1 considering consider VERB issue-451 23 2 the the DET issue-451 23 3 special special ADJ issue-451 23 4 role role NOUN issue-451 23 5 of of ADP issue-451 23 6 the the DET issue-451 23 7 jurisdictional jurisdictional ADJ issue-451 23 8 bodies body NOUN issue-451 23 9 in in ADP issue-451 23 10 financial financial ADJ issue-451 23 11 ( ( PUNCT issue-451 23 12 tax tax NOUN issue-451 23 13 ) ) PUNCT issue-451 23 14 law law NOUN issue-451 23 15 enforcement enforcement NOUN issue-451 23 16 , , PUNCT issue-451 23 17 as as ADV issue-451 23 18 well well ADV issue-451 23 19 as as ADP issue-451 23 20 the the DET issue-451 23 21 public public ADJ issue-451 23 22 nature nature NOUN issue-451 23 23 of of ADP issue-451 23 24 financial financial ADJ issue-451 23 25 and and CCONJ issue-451 23 26 legal legal ADJ issue-451 23 27 relations relation NOUN issue-451 23 28 , , PUNCT issue-451 23 29 it it PRON issue-451 23 30 should should AUX issue-451 23 31 be be AUX issue-451 23 32 noted note VERB issue-451 23 33 that that SCONJ issue-451 23 34 the the DET issue-451 23 35 latter latter ADJ issue-451 23 36 have have VERB issue-451 23 37 a a DET issue-451 23 38 close close ADJ issue-451 23 39 connection connection NOUN issue-451 23 40 with with ADP issue-451 23 41 the the DET issue-451 23 42 financial financial ADJ issue-451 23 43 - - PUNCT issue-451 23 44 legal legal ADJ issue-451 23 45 ( ( PUNCT issue-451 23 46 tax tax NOUN issue-451 23 47 ) ) PUNCT issue-451 23 48 policy policy NOUN issue-451 23 49 of of ADP issue-451 23 50 the the DET issue-451 23 51 state state NOUN issue-451 23 52 , , PUNCT issue-451 23 53 its its PRON issue-451 23 54 fiscal fiscal ADJ issue-451 23 55 interests interest NOUN issue-451 23 56 . . PUNCT issue-451 24 1 taking take VERB issue-451 24 2 into into ADP issue-451 24 3 account account NOUN issue-451 24 4 the the DET issue-451 24 5 specificities specificity NOUN issue-451 24 6 of of ADP issue-451 24 7 the the DET issue-451 24 8 current current ADJ issue-451 24 9 law law NOUN issue-451 24 10 system system NOUN issue-451 24 11 in in ADP issue-451 24 12 the the DET issue-451 24 13 structure structure NOUN issue-451 24 14 of of ADP issue-451 24 15 legal legal ADJ issue-451 24 16 policy policy NOUN issue-451 24 17 , , PUNCT issue-451 24 18 individual individual ADJ issue-451 24 19 directions direction NOUN issue-451 24 20 can can AUX issue-451 24 21 be be AUX issue-451 24 22 distinguished distinguish VERB issue-451 24 23 , , PUNCT issue-451 24 24 such such ADJ issue-451 24 25 as as ADP issue-451 24 26 constitutional constitutional ADJ issue-451 24 27 , , PUNCT issue-451 24 28 administrative administrative ADJ issue-451 24 29 , , PUNCT issue-451 24 30 criminal criminal ADJ issue-451 24 31 , , PUNCT issue-451 24 32 financial financial ADJ issue-451 24 33 policy policy NOUN issue-451 24 34 , , PUNCT issue-451 24 35 etc etc X issue-451 24 36 . . X issue-451 24 37 each each PRON issue-451 24 38 of of ADP issue-451 24 39 them they PRON issue-451 24 40 has have VERB issue-451 24 41 its its PRON issue-451 24 42 special special ADJ issue-451 24 43 features feature NOUN issue-451 24 44 , , PUNCT issue-451 24 45 for for ADP issue-451 24 46 example example NOUN issue-451 24 47 , , PUNCT issue-451 24 48 the the DET issue-451 24 49 activities activity NOUN issue-451 24 50 of of ADP issue-451 24 51 special special ADJ issue-451 24 52 subjects subject NOUN issue-451 24 53 , , PUNCT issue-451 24 54 tasks task NOUN issue-451 24 55 , , PUNCT issue-451 24 56 and and CCONJ issue-451 24 57 objects object NOUN issue-451 24 58 of of ADP issue-451 24 59 political political ADJ issue-451 24 60 and and CCONJ issue-451 24 61 legal legal ADJ issue-451 24 62 influence influence NOUN issue-451 24 63 , , PUNCT issue-451 24 64 specific specific ADJ issue-451 24 65 measures measure NOUN issue-451 24 66 of of ADP issue-451 24 67 such such ADJ issue-451 24 68 influence influence NOUN issue-451 24 69 , , PUNCT issue-451 24 70 etc etc X issue-451 24 71 . . X issue-451 24 72 2 2 X issue-451 24 73 . . X issue-451 24 74 literature literature NOUN issue-451 24 75 review review VERB issue-451 24 76 a a DET issue-451 24 77 significant significant ADJ issue-451 24 78 contribution contribution NOUN issue-451 24 79 to to ADP issue-451 24 80 the the DET issue-451 24 81 study study NOUN issue-451 24 82 of of ADP issue-451 24 83 the the DET issue-451 24 84 legal legal ADJ issue-451 24 85 regulation regulation NOUN issue-451 24 86 of of ADP issue-451 24 87 cryptocurrency cryptocurrency NOUN issue-451 24 88 circulation circulation NOUN issue-451 24 89 in in ADP issue-451 24 90 ukraine ukraine PROPN issue-451 24 91 baltic baltic PROPN issue-451 24 92 journal journal PROPN issue-451 24 93 of of ADP issue-451 24 94 economic economic ADJ issue-451 24 95 studies study NOUN issue-451 24 96 255 255 NUM issue-451 24 97 vol vol NOUN issue-451 24 98 . . PROPN issue-451 25 1 4 4 NUM issue-451 25 2 , , PUNCT issue-451 25 3 no no INTJ issue-451 25 4 . . NOUN issue-451 25 5 3 3 NUM issue-451 25 6 , , PUNCT issue-451 25 7 2018 2018 NUM issue-451 25 8 was be AUX issue-451 25 9 made make VERB issue-451 25 10 by by ADP issue-451 25 11 foreign foreign ADJ issue-451 25 12 and and CCONJ issue-451 25 13 domestic domestic ADJ issue-451 25 14 scientists scientist NOUN issue-451 25 15 , , PUNCT issue-451 25 16 such such ADJ issue-451 25 17 as as ADP issue-451 25 18 e.m e.m PROPN issue-451 25 19 . . PROPN issue-451 25 20     SPACE issue-451 25 21 ashmaryna ashmaryna PROPN issue-451 25 22 , , PUNCT issue-451 25 23 o.l o.l PROPN issue-451 25 24 . . PROPN issue-451 25 25 valevskyi valevskyi NOUN issue-451 25 26 , , PUNCT issue-451 25 27 m.d m.d PROPN issue-451 25 28 . . PROPN issue-451 25 29 hnatiuk hnatiuk PROPN issue-451 25 30 , , PUNCT issue-451 25 31 p.m. p.m. NOUN issue-451 25 32     SPACE issue-451 25 33 godme godme NOUN issue-451 25 34 , , PUNCT issue-451 25 35 s.p s.p PROPN issue-451 25 36 . . PROPN issue-451 25 37 zakharchenkov zakharchenkov PROPN issue-451 25 38 , , PUNCT issue-451 25 39 a.i a.i PROPN issue-451 25 40 . . PROPN issue-451 25 41 zemlyn zemlyn PROPN issue-451 25 42 , , PUNCT issue-451 25 43 m.v m.v PROPN issue-451 25 44 . . PROPN issue-451 25 45     SPACE issue-451 25 46 karaseva karaseva PROPN issue-451 25 47 , , PUNCT issue-451 25 48 a.n a.n PROPN issue-451 25 49 . . PROPN issue-451 25 50 kozyryn kozyryn PROPN issue-451 25 51 , , PUNCT issue-451 25 52 v.m v.m PROPN issue-451 25 53 . . PROPN issue-451 25 54 oparin oparin PROPN issue-451 25 55 , , PUNCT issue-451 25 56 v.m v.m PROPN issue-451 25 57 . . PROPN issue-451 25 58 fokin fokin PROPN issue-451 25 59 . . PUNCT issue-451 26 1 the the DET issue-451 26 2 aim aim NOUN issue-451 26 3 of of ADP issue-451 26 4 the the DET issue-451 26 5 article article NOUN issue-451 26 6 is be AUX issue-451 26 7 a a DET issue-451 26 8 comparative comparative ADJ issue-451 26 9 legal legal ADJ issue-451 26 10 study study NOUN issue-451 26 11 of of ADP issue-451 26 12 laws law NOUN issue-451 26 13 and and CCONJ issue-451 26 14 regulations regulation NOUN issue-451 26 15 that that PRON issue-451 26 16 determine determine VERB issue-451 26 17 the the DET issue-451 26 18 legal legal ADJ issue-451 26 19 principles principle NOUN issue-451 26 20 for for ADP issue-451 26 21 the the DET issue-451 26 22 regulation regulation NOUN issue-451 26 23 of of ADP issue-451 26 24 cryptocurrency cryptocurrency NOUN issue-451 26 25 circulation circulation NOUN issue-451 26 26 in in ADP issue-451 26 27 some some DET issue-451 26 28 foreign foreign ADJ issue-451 26 29 countries country NOUN issue-451 26 30 and and CCONJ issue-451 26 31 in in ADP issue-451 26 32 ukraine ukraine NOUN issue-451 26 33 and and CCONJ issue-451 26 34 , , PUNCT issue-451 26 35 on on ADP issue-451 26 36 this this DET issue-451 26 37 basis basis NOUN issue-451 26 38 , , PUNCT issue-451 26 39 a a DET issue-451 26 40 definition definition NOUN issue-451 26 41 of of ADP issue-451 26 42 ways way NOUN issue-451 26 43 to to PART issue-451 26 44 improve improve VERB issue-451 26 45 domestic domestic ADJ issue-451 26 46 legislation legislation NOUN issue-451 26 47 in in ADP issue-451 26 48 this this DET issue-451 26 49 sphere sphere NOUN issue-451 26 50 . . PUNCT issue-451 27 1 3 3 X issue-451 27 2 . . X issue-451 27 3 the the DET issue-451 27 4 main main ADJ issue-451 27 5 material material NOUN issue-451 27 6 it it PRON issue-451 27 7 is be AUX issue-451 27 8 common common ADJ issue-451 27 9 knowledge knowledge NOUN issue-451 27 10 that that SCONJ issue-451 27 11 financial financial ADJ issue-451 27 12 law law NOUN issue-451 27 13 depends depend VERB issue-451 27 14 on on ADP issue-451 27 15 policy policy NOUN issue-451 27 16 and and CCONJ issue-451 27 17 its its PRON issue-451 27 18 significant significant ADJ issue-451 27 19 manifestations manifestation NOUN issue-451 27 20 . . PUNCT issue-451 28 1 m.v m.v PROPN issue-451 28 2 . . PROPN issue-451 28 3 karaseva karaseva PROPN issue-451 28 4 argues argue VERB issue-451 28 5 that that SCONJ issue-451 28 6 financial financial ADJ issue-451 28 7 law law NOUN issue-451 28 8 , , PUNCT issue-451 28 9 like like ADP issue-451 28 10 any any DET issue-451 28 11 other other ADJ issue-451 28 12 branch branch NOUN issue-451 28 13 of of ADP issue-451 28 14 law law NOUN issue-451 28 15 , , PUNCT issue-451 28 16 is be AUX issue-451 28 17 a a DET issue-451 28 18 political political ADJ issue-451 28 19 phenomenon phenomenon NOUN issue-451 28 20 . . PUNCT issue-451 29 1 furthermore furthermore ADV issue-451 29 2 , , PUNCT issue-451 29 3 she she PRON issue-451 29 4 specifies specify VERB issue-451 29 5 that that DET issue-451 29 6 policy policy NOUN issue-451 29 7 is be AUX issue-451 29 8 obligatory obligatory ADJ issue-451 29 9 for for ADP issue-451 29 10 the the DET issue-451 29 11 formation formation NOUN issue-451 29 12 of of ADP issue-451 29 13 any any DET issue-451 29 14 regulations regulation NOUN issue-451 29 15 . . PUNCT issue-451 30 1 law law NOUN issue-451 30 2 is be AUX issue-451 30 3 the the DET issue-451 30 4 most most ADV issue-451 30 5 effective effective ADJ issue-451 30 6 guide guide NOUN issue-451 30 7 to to ADP issue-451 30 8 the the DET issue-451 30 9 policy policy NOUN issue-451 30 10 . . PUNCT issue-451 31 1 she she PRON issue-451 31 2 argues argue VERB issue-451 31 3 that that SCONJ issue-451 31 4 there there PRON issue-451 31 5 are be VERB issue-451 31 6 no no DET issue-451 31 7 apolitical apolitical ADJ issue-451 31 8 branches branch NOUN issue-451 31 9 of of ADP issue-451 31 10 law law NOUN issue-451 31 11 from from ADP issue-451 31 12 the the DET issue-451 31 13 perspective perspective NOUN issue-451 31 14 of of ADP issue-451 31 15 forming form VERB issue-451 31 16 regulations regulation NOUN issue-451 31 17 and and CCONJ issue-451 31 18 implementing implement VERB issue-451 31 19 present present ADJ issue-451 31 20 policies policy NOUN issue-451 31 21 . . PUNCT issue-451 32 1 by by ADP issue-451 32 2 nature nature NOUN issue-451 32 3 , , PUNCT issue-451 32 4 financial financial ADJ issue-451 32 5 policy policy NOUN issue-451 32 6 is be AUX issue-451 32 7 a a DET issue-451 32 8 type type NOUN issue-451 32 9 of of ADP issue-451 32 10 state state NOUN issue-451 32 11 policy policy NOUN issue-451 32 12 ( ( PUNCT issue-451 32 13 karaseva karaseva ADJ issue-451 32 14 , , PUNCT issue-451 32 15 2002 2002 NUM issue-451 32 16 ) ) PUNCT issue-451 32 17 . . PUNCT issue-451 33 1 o.m o.m PROPN issue-451 33 2 . . PUNCT issue-451 34 1 ashmarina ashmarina PROPN issue-451 34 2 states state VERB issue-451 34 3 that that SCONJ issue-451 34 4 financial financial ADJ issue-451 34 5 policy policy NOUN issue-451 34 6 is be AUX issue-451 34 7 an an DET issue-451 34 8 independent independent ADJ issue-451 34 9 activity activity NOUN issue-451 34 10 of of ADP issue-451 34 11 the the DET issue-451 34 12 state state NOUN issue-451 34 13 in in ADP issue-451 34 14 financial financial ADJ issue-451 34 15 relations relation NOUN issue-451 34 16 and and CCONJ issue-451 34 17 differentiates differentiate VERB issue-451 34 18 a a DET issue-451 34 19 financial financial ADJ issue-451 34 20 strategy strategy NOUN issue-451 34 21 ( ( PUNCT issue-451 34 22 development development NOUN issue-451 34 23 of of ADP issue-451 34 24 the the DET issue-451 34 25 main main ADJ issue-451 34 26 directions direction NOUN issue-451 34 27 of of ADP issue-451 34 28 the the DET issue-451 34 29 use use NOUN issue-451 34 30 of of ADP issue-451 34 31 finance finance NOUN issue-451 34 32 , , PUNCT issue-451 34 33 forms form NOUN issue-451 34 34 and and CCONJ issue-451 34 35 types type NOUN issue-451 34 36 of of ADP issue-451 34 37 financial financial ADJ issue-451 34 38 relations relation NOUN issue-451 34 39 ) ) PUNCT issue-451 34 40 and and CCONJ issue-451 34 41 financial financial ADJ issue-451 34 42 tactics tactic NOUN issue-451 34 43 ( ( PUNCT issue-451 34 44 solving solve VERB issue-451 34 45 specific specific ADJ issue-451 34 46 economic economic ADJ issue-451 34 47 tasks task NOUN issue-451 34 48 of of ADP issue-451 34 49 a a DET issue-451 34 50 certain certain ADJ issue-451 34 51 stage stage NOUN issue-451 34 52 of of ADP issue-451 34 53 state state NOUN issue-451 34 54 development development NOUN issue-451 34 55 by by ADP issue-451 34 56 applying apply VERB issue-451 34 57 the the DET issue-451 34 58 necessary necessary ADJ issue-451 34 59 means mean NOUN issue-451 34 60 and and CCONJ issue-451 34 61 forms form NOUN issue-451 34 62 of of ADP issue-451 34 63 financial financial ADJ issue-451 34 64 relations relation NOUN issue-451 34 65 ) ) PUNCT issue-451 34 66 ( ( PUNCT issue-451 34 67 ashmarina ashmarina PROPN issue-451 34 68 , , PUNCT issue-451 34 69 2011 2011 NUM issue-451 34 70 ) ) PUNCT issue-451 34 71 . . PUNCT issue-451 35 1 o. o. NOUN issue-451 35 2 valevskyi valevskyi NOUN issue-451 35 3 notes note VERB issue-451 35 4 that that SCONJ issue-451 35 5 state state NOUN issue-451 35 6 policy policy NOUN issue-451 35 7 is be AUX issue-451 35 8 problem problem NOUN issue-451 35 9 solutions solution NOUN issue-451 35 10 by by ADP issue-451 35 11 state state NOUN issue-451 35 12 authorities authority NOUN issue-451 35 13 that that PRON issue-451 35 14 contribute contribute VERB issue-451 35 15 most most ADV issue-451 35 16 effectively effectively ADV issue-451 35 17 to to ADP issue-451 35 18 the the DET issue-451 35 19 realization realization NOUN issue-451 35 20 of of ADP issue-451 35 21 the the DET issue-451 35 22 interests interest NOUN issue-451 35 23 of of ADP issue-451 35 24 society society NOUN issue-451 35 25 . . PUNCT issue-451 36 1 he he PRON issue-451 36 2 interprets interpret VERB issue-451 36 3 state state NOUN issue-451 36 4 policy policy NOUN issue-451 36 5 as as ADP issue-451 36 6 an an DET issue-451 36 7 activity activity NOUN issue-451 36 8 aimed aim VERB issue-451 36 9 at at ADP issue-451 36 10 solving solve VERB issue-451 36 11 problems problem NOUN issue-451 36 12 of of ADP issue-451 36 13 social social ADJ issue-451 36 14 development development NOUN issue-451 36 15 . . PUNCT issue-451 37 1 according accord VERB issue-451 37 2 to to ADP issue-451 37 3 o. o. NOUN issue-451 37 4 valevskyi valevskyi NOUN issue-451 37 5 , , PUNCT issue-451 37 6 the the DET issue-451 37 7 main main ADJ issue-451 37 8 thing thing NOUN issue-451 37 9 in in ADP issue-451 37 10 policy policy NOUN issue-451 37 11 implementation implementation NOUN issue-451 37 12 is be AUX issue-451 37 13 the the DET issue-451 37 14 definition definition NOUN issue-451 37 15 of of ADP issue-451 37 16 the the DET issue-451 37 17 essence essence NOUN issue-451 37 18 of of ADP issue-451 37 19 the the DET issue-451 37 20 problem problem NOUN issue-451 37 21 to to PART issue-451 37 22 be be AUX issue-451 37 23 solved solve VERB issue-451 37 24 by by ADP issue-451 37 25 the the DET issue-451 37 26 intervention intervention NOUN issue-451 37 27 of of ADP issue-451 37 28 state state NOUN issue-451 37 29 authorities authority NOUN issue-451 37 30 ( ( PUNCT issue-451 37 31 valevskyi valevskyi NOUN issue-451 37 32 , , PUNCT issue-451 37 33 2001 2001 NUM issue-451 37 34 ) ) PUNCT issue-451 37 35 . . PUNCT issue-451 38 1 therefore therefore ADV issue-451 38 2 , , PUNCT issue-451 38 3 social social ADJ issue-451 38 4 development development NOUN issue-451 38 5 is be AUX issue-451 38 6 a a DET issue-451 38 7 key key ADJ issue-451 38 8 factor factor NOUN issue-451 38 9 in in ADP issue-451 38 10 forming form VERB issue-451 38 11 a a DET issue-451 38 12 state state NOUN issue-451 38 13 policy policy NOUN issue-451 38 14 . . PUNCT issue-451 39 1 analysing analyse VERB issue-451 39 2 the the DET issue-451 39 3 impact impact NOUN issue-451 39 4 of of ADP issue-451 39 5 policy policy NOUN issue-451 39 6 on on ADP issue-451 39 7 finance finance NOUN issue-451 39 8 , , PUNCT issue-451 39 9 p.m. p.m. NOUN issue-451 39 10     SPACE issue-451 39 11 godme godme NOUN issue-451 39 12 states state VERB issue-451 39 13 that that SCONJ issue-451 39 14 this this DET issue-451 39 15 impact impact NOUN issue-451 39 16 can can AUX issue-451 39 17 be be AUX issue-451 39 18 considered consider VERB issue-451 39 19 from from ADP issue-451 39 20 two two NUM issue-451 39 21 perspectives perspective NOUN issue-451 39 22 . . PUNCT issue-451 40 1 on on ADP issue-451 40 2 the the DET issue-451 40 3 one one NUM issue-451 40 4 hand hand NOUN issue-451 40 5 , , PUNCT issue-451 40 6 the the DET issue-451 40 7 relationship relationship NOUN issue-451 40 8 between between ADP issue-451 40 9 political political ADJ issue-451 40 10 forces force NOUN issue-451 40 11 and and CCONJ issue-451 40 12 the the DET issue-451 40 13 political political ADJ issue-451 40 14 structure structure NOUN issue-451 40 15 of of ADP issue-451 40 16 a a DET issue-451 40 17 country country NOUN issue-451 40 18 largely largely ADV issue-451 40 19 determines determine VERB issue-451 40 20 the the DET issue-451 40 21 financial financial ADJ issue-451 40 22 policy policy NOUN issue-451 40 23 of of ADP issue-451 40 24 this this DET issue-451 40 25 country country NOUN issue-451 40 26 . . PUNCT issue-451 41 1 on on ADP issue-451 41 2 the the DET issue-451 41 3 other other ADJ issue-451 41 4 hand hand NOUN issue-451 41 5 , , PUNCT issue-451 41 6 political political ADJ issue-451 41 7 events event NOUN issue-451 41 8 , , PUNCT issue-451 41 9 especially especially ADV issue-451 41 10 a a DET issue-451 41 11 crisis crisis NOUN issue-451 41 12 , , PUNCT issue-451 41 13 also also ADV issue-451 41 14 affect affect VERB issue-451 41 15 public public ADJ issue-451 41 16 finances finance NOUN issue-451 41 17 and and CCONJ issue-451 41 18 set set VERB issue-451 41 19 up up ADP issue-451 41 20 a a DET issue-451 41 21 financial financial ADJ issue-451 41 22 mechanism mechanism NOUN issue-451 41 23 going go VERB issue-451 41 24 ( ( PUNCT issue-451 41 25 godme godme NOUN issue-451 41 26 , , PUNCT issue-451 41 27 1978 1978 NUM issue-451 41 28 ) ) PUNCT issue-451 41 29 . . PUNCT issue-451 42 1 according accord VERB issue-451 42 2 to to ADP issue-451 42 3 v.m v.m PROPN issue-451 42 4 . . PUNCT issue-451 42 5     SPACE issue-451 42 6 fokin fokin NOUN issue-451 42 7 , , PUNCT issue-451 42 8 at at ADP issue-451 42 9 the the DET issue-451 42 10 macroeconomic macroeconomic ADJ issue-451 42 11 level level NOUN issue-451 42 12 , , PUNCT issue-451 42 13 fiscal fiscal ADJ issue-451 42 14 policy policy NOUN issue-451 42 15 , , PUNCT issue-451 42 16 which which PRON issue-451 42 17 includes include VERB issue-451 42 18 tax tax NOUN issue-451 42 19 regulation regulation NOUN issue-451 42 20 , , PUNCT issue-451 42 21 serves serve VERB issue-451 42 22 to to PART issue-451 42 23 manage manage VERB issue-451 42 24 demand demand NOUN issue-451 42 25 and and CCONJ issue-451 42 26 stabilize stabilize VERB issue-451 42 27 prices price NOUN issue-451 42 28 and and CCONJ issue-451 42 29 industrial industrial ADJ issue-451 42 30 production production NOUN issue-451 42 31 ( ( PUNCT issue-451 42 32 fokin fokin NOUN issue-451 42 33 , , PUNCT issue-451 42 34 2004 2004 NUM issue-451 42 35 ) ) PUNCT issue-451 42 36 . . PUNCT issue-451 43 1 according accord VERB issue-451 43 2 to to ADP issue-451 43 3 o. o. PROPN issue-451 43 4 kozyrin kozyrin PROPN issue-451 43 5 , , PUNCT issue-451 43 6 tax tax NOUN issue-451 43 7 policy policy NOUN issue-451 43 8 is be AUX issue-451 43 9 a a DET issue-451 43 10 part part NOUN issue-451 43 11 of of ADP issue-451 43 12 the the DET issue-451 43 13 general general ADJ issue-451 43 14 financial financial ADJ issue-451 43 15 policy policy NOUN issue-451 43 16 and and CCONJ issue-451 43 17 is be AUX issue-451 43 18 the the DET issue-451 43 19 subject subject NOUN issue-451 43 20 of of ADP issue-451 43 21 the the DET issue-451 43 22 study study NOUN issue-451 43 23 of of ADP issue-451 43 24 economic economic ADJ issue-451 43 25 science science NOUN issue-451 43 26 . . PUNCT issue-451 44 1 the the DET issue-451 44 2 connection connection NOUN issue-451 44 3 of of ADP issue-451 44 4 tax tax NOUN issue-451 44 5 policy policy NOUN issue-451 44 6 with with ADP issue-451 44 7 law law NOUN issue-451 44 8 manifests manifest NOUN issue-451 44 9 itself itself PRON issue-451 44 10 , , PUNCT issue-451 44 11 first first ADV issue-451 44 12 of of ADP issue-451 44 13 all all PRON issue-451 44 14 , , PUNCT issue-451 44 15 in in ADP issue-451 44 16 two two NUM issue-451 44 17 directions direction NOUN issue-451 44 18 : : PUNCT issue-451 44 19 a a X issue-451 44 20 ) ) PUNCT issue-451 44 21 by by ADP issue-451 44 22 tax tax NOUN issue-451 44 23 policy policy NOUN issue-451 44 24 the the DET issue-451 44 25 main main ADJ issue-451 44 26 objectives objective NOUN issue-451 44 27 of of ADP issue-451 44 28 taxation taxation NOUN issue-451 44 29 are be AUX issue-451 44 30 implemented implement VERB issue-451 44 31 , , PUNCT issue-451 44 32 therefore therefore ADV issue-451 44 33 , , PUNCT issue-451 44 34 its its PRON issue-451 44 35 study study NOUN issue-451 44 36 explains explain VERB issue-451 44 37 better well ADJ issue-451 44 38 the the DET issue-451 44 39 subject subject NOUN issue-451 44 40 of of ADP issue-451 44 41 regulation regulation NOUN issue-451 44 42 by by ADP issue-451 44 43 tax tax NOUN issue-451 44 44 law law NOUN issue-451 44 45 ; ; PUNCT issue-451 44 46 b b X issue-451 44 47 ) ) PUNCT issue-451 44 48 the the DET issue-451 44 49 tax tax NOUN issue-451 44 50 policy policy NOUN issue-451 44 51 provides provide VERB issue-451 44 52 for for ADP issue-451 44 53 tax tax NOUN issue-451 44 54 reforms reform NOUN issue-451 44 55 that that PRON issue-451 44 56 are be AUX issue-451 44 57 executed execute VERB issue-451 44 58 by by ADP issue-451 44 59 corresponding correspond VERB issue-451 44 60 financial financial ADJ issue-451 44 61 laws law NOUN issue-451 44 62 ( ( PUNCT issue-451 44 63 kozyrin kozyrin NOUN issue-451 44 64 , , PUNCT issue-451 44 65 1993 1993 NUM issue-451 44 66 ) ) PUNCT issue-451 44 67 . . PUNCT issue-451 45 1 o.i o.i PROPN issue-451 45 2 . . PROPN issue-451 45 3 zemlin zemlin PROPN issue-451 45 4 argues argue VERB issue-451 45 5 that that SCONJ issue-451 45 6 tax tax NOUN issue-451 45 7 policy policy NOUN issue-451 45 8 is be AUX issue-451 45 9 the the DET issue-451 45 10 main main ADJ issue-451 45 11 instrument instrument NOUN issue-451 45 12 of of ADP issue-451 45 13 state state NOUN issue-451 45 14 regulation regulation NOUN issue-451 45 15 of of ADP issue-451 45 16 the the DET issue-451 45 17 economy economy NOUN issue-451 45 18 , , PUNCT issue-451 45 19 because because SCONJ issue-451 45 20 of of ADP issue-451 45 21 a a DET issue-451 45 22 financial financial ADJ issue-451 45 23 influence influence NOUN issue-451 45 24 on on ADP issue-451 45 25 entrepreneurship entrepreneurship NOUN issue-451 45 26 . . PUNCT issue-451 46 1 such such DET issue-451 46 2 an an DET issue-451 46 3 effect effect NOUN issue-451 46 4 connotes connote VERB issue-451 46 5 the the DET issue-451 46 6 following follow VERB issue-451 46 7 objectives objective NOUN issue-451 46 8 of of ADP issue-451 46 9 the the DET issue-451 46 10 state state NOUN issue-451 46 11 : : PUNCT issue-451 46 12 sustainable sustainable ADJ issue-451 46 13 economic economic ADJ issue-451 46 14 growth growth NOUN issue-451 46 15 ; ; PUNCT issue-451 46 16 the the DET issue-451 46 17 stability stability NOUN issue-451 46 18 of of ADP issue-451 46 19 prices price NOUN issue-451 46 20 for for ADP issue-451 46 21 basic basic ADJ issue-451 46 22 goods good NOUN issue-451 46 23 and and CCONJ issue-451 46 24 services service NOUN issue-451 46 25 ; ; PUNCT issue-451 46 26 full full ADJ issue-451 46 27 employment employment NOUN issue-451 46 28 of of ADP issue-451 46 29 the the DET issue-451 46 30 able able ADJ issue-451 46 31 - - PUNCT issue-451 46 32 bodied bodied ADJ issue-451 46 33 population population NOUN issue-451 46 34 , , PUNCT issue-451 46 35 the the DET issue-451 46 36 minimum minimum ADJ issue-451 46 37 level level NOUN issue-451 46 38 of of ADP issue-451 46 39 incomes income NOUN issue-451 46 40 , , PUNCT issue-451 46 41 etc etc X issue-451 46 42 . . X issue-451 46 43 ( ( PUNCT issue-451 46 44 zemlin zemlin PROPN issue-451 46 45 , , PUNCT issue-451 46 46 2005 2005 NUM issue-451 46 47 ) ) PUNCT issue-451 46 48 . . PUNCT issue-451 47 1 conceptual conceptual ADJ issue-451 47 2 provisions provision NOUN issue-451 47 3 , , PUNCT issue-451 47 4 guidelines guideline NOUN issue-451 47 5 , , PUNCT issue-451 47 6 forms form NOUN issue-451 47 7 , , PUNCT issue-451 47 8 methods method NOUN issue-451 47 9 of of ADP issue-451 47 10 enforcement enforcement NOUN issue-451 47 11 are be AUX issue-451 47 12 the the DET issue-451 47 13 basis basis NOUN issue-451 47 14 of of ADP issue-451 47 15 financial financial ADJ issue-451 47 16 and and CCONJ issue-451 47 17 legal legal ADJ issue-451 47 18 policies policy NOUN issue-451 47 19 . . PUNCT issue-451 48 1 s. s. PROPN issue-451 48 2 p. p. PROPN issue-451 48 3 zakharchenkov zakharchenkov PROPN issue-451 48 4 states state VERB issue-451 48 5 that that SCONJ issue-451 48 6 public public ADJ issue-451 48 7 finance finance NOUN issue-451 48 8 policy policy NOUN issue-451 48 9 is be AUX issue-451 48 10 an an DET issue-451 48 11 important important ADJ issue-451 48 12 and and CCONJ issue-451 48 13 integral integral ADJ issue-451 48 14 part part NOUN issue-451 48 15 of of ADP issue-451 48 16 the the DET issue-451 48 17 economic economic ADJ issue-451 48 18 policy policy NOUN issue-451 48 19 of of ADP issue-451 48 20 the the DET issue-451 48 21 state state NOUN issue-451 48 22 revealed reveal VERB issue-451 48 23 in in ADP issue-451 48 24 the the DET issue-451 48 25 laws law NOUN issue-451 48 26 regulating regulate VERB issue-451 48 27 financial financial ADJ issue-451 48 28 relations relation NOUN issue-451 48 29 . . PUNCT issue-451 49 1 specific specific ADJ issue-451 49 2 laws law NOUN issue-451 49 3 reflect reflect VERB issue-451 49 4 the the DET issue-451 49 5 abstract abstract ADJ issue-451 49 6 idea idea NOUN issue-451 49 7 of of ADP issue-451 49 8 how how SCONJ issue-451 49 9 to to PART issue-451 49 10 distribute distribute VERB issue-451 49 11 and and CCONJ issue-451 49 12 redistribute redistribute VERB issue-451 49 13 financial financial ADJ issue-451 49 14 resources resource NOUN issue-451 49 15 to to PART issue-451 49 16 achieve achieve VERB issue-451 49 17 the the DET issue-451 49 18 goal goal NOUN issue-451 49 19 ( ( PUNCT issue-451 49 20 zakharchenkov zakharchenkov NOUN issue-451 49 21 , , PUNCT issue-451 49 22 2008 2008 NUM issue-451 49 23 ) ) PUNCT issue-451 49 24 . . PUNCT issue-451 50 1 the the DET issue-451 50 2 financial financial ADJ issue-451 50 3 and and CCONJ issue-451 50 4 legal legal ADJ issue-451 50 5 policy policy NOUN issue-451 50 6 includes include VERB issue-451 50 7 the the DET issue-451 50 8 budget budget NOUN issue-451 50 9 policy policy NOUN issue-451 50 10 implementation implementation NOUN issue-451 50 11 in in ADP issue-451 50 12 the the DET issue-451 50 13 state state NOUN issue-451 50 14 ; ; PUNCT issue-451 50 15 moreover moreover ADV issue-451 50 16 , , PUNCT issue-451 50 17 some some DET issue-451 50 18 provisions provision NOUN issue-451 50 19 are be AUX issue-451 50 20 in in ADP issue-451 50 21 monetary monetary ADJ issue-451 50 22 policy policy NOUN issue-451 50 23 guidelines guideline NOUN issue-451 50 24 for for ADP issue-451 50 25 the the DET issue-451 50 26 relevant relevant ADJ issue-451 50 27 year year NOUN issue-451 50 28 . . PUNCT issue-451 51 1 they they PRON issue-451 51 2 are be AUX issue-451 51 3 official official ADJ issue-451 51 4 documents document NOUN issue-451 51 5 , , PUNCT issue-451 51 6 approved approve VERB issue-451 51 7 by by ADP issue-451 51 8 the the DET issue-451 51 9 resolutions resolution NOUN issue-451 51 10 of of ADP issue-451 51 11 the the DET issue-451 51 12 verkhovna verkhovna NOUN issue-451 51 13 rada rada PROPN issue-451 51 14 of of ADP issue-451 51 15 ukraine ukraine PROPN issue-451 51 16 and and CCONJ issue-451 51 17 reflected reflect VERB issue-451 51 18 in in ADP issue-451 51 19 the the DET issue-451 51 20 law law NOUN issue-451 51 21 of of ADP issue-451 51 22 ukraine ukraine NOUN issue-451 51 23 “ " PUNCT issue-451 51 24 on on ADP issue-451 51 25 the the DET issue-451 51 26 state state NOUN issue-451 51 27 budget budget NOUN issue-451 51 28 of of ADP issue-451 51 29 ukraine ukraine NOUN issue-451 51 30 ” " PUNCT issue-451 51 31 for for ADP issue-451 51 32 the the DET issue-451 51 33 relevant relevant ADJ issue-451 51 34 year year NOUN issue-451 51 35 . . PUNCT issue-451 52 1 in in ADP issue-451 52 2 addition addition NOUN issue-451 52 3 , , PUNCT issue-451 52 4 the the DET issue-451 52 5 financial financial ADJ issue-451 52 6 and and CCONJ issue-451 52 7 legal legal ADJ issue-451 52 8 policy policy NOUN issue-451 52 9 is be AUX issue-451 52 10 implemented implement VERB issue-451 52 11 in in ADP issue-451 52 12 tax tax NOUN issue-451 52 13 policy policy NOUN issue-451 52 14 consistent consistent ADJ issue-451 52 15 with with ADP issue-451 52 16 the the DET issue-451 52 17 provisions provision NOUN issue-451 52 18 of of ADP issue-451 52 19 the the DET issue-451 52 20 verkhovna verkhovna NOUN issue-451 52 21 rada rada PROPN issue-451 52 22 of of ADP issue-451 52 23 ukraine ukraine NOUN issue-451 52 24 “ " PUNCT issue-451 52 25 on on ADP issue-451 52 26 tax tax NOUN issue-451 52 27 policy policy NOUN issue-451 52 28 in in ADP issue-451 52 29 ukraine ukraine NOUN issue-451 52 30 and and CCONJ issue-451 52 31 measures measure NOUN issue-451 52 32 to to PART issue-451 52 33 improve improve VERB issue-451 52 34 tax tax NOUN issue-451 52 35 legislation legislation NOUN issue-451 52 36 ” " PUNCT issue-451 52 37 ( ( PUNCT issue-451 52 38 verkhovna verkhovna VERB issue-451 52 39 rada rada PROPN issue-451 52 40 of of ADP issue-451 52 41 ukraine ukraine PROPN issue-451 52 42 , , PUNCT issue-451 52 43 1999 1999 NUM issue-451 52 44 ) ) PUNCT issue-451 52 45 , , PUNCT issue-451 52 46 monetary monetary ADJ issue-451 52 47 policy policy NOUN issue-451 52 48 ( ( PUNCT issue-451 52 49 monetary monetary ADJ issue-451 52 50 policy policy NOUN issue-451 52 51 guidelines guideline NOUN issue-451 52 52 for for ADP issue-451 52 53 the the DET issue-451 52 54 current current ADJ issue-451 52 55 year year NOUN issue-451 52 56 ) ) PUNCT issue-451 52 57 , , PUNCT issue-451 52 58 etc etc X issue-451 52 59 . . X issue-451 52 60 according accord VERB issue-451 52 61 to to ADP issue-451 52 62 economist economist NOUN issue-451 52 63 v. v. CCONJ issue-451 52 64 oparin oparin PROPN issue-451 52 65 , , PUNCT issue-451 52 66 financial financial ADJ issue-451 52 67 policy policy NOUN issue-451 52 68 is be AUX issue-451 52 69 a a DET issue-451 52 70 complex complex NOUN issue-451 52 71 of of ADP issue-451 52 72 actions action NOUN issue-451 52 73 and and CCONJ issue-451 52 74 measures measure NOUN issue-451 52 75 carried carry VERB issue-451 52 76 out out ADP issue-451 52 77 by by ADP issue-451 52 78 the the DET issue-451 52 79 state state NOUN issue-451 52 80 within within ADP issue-451 52 81 the the DET issue-451 52 82 limits limit NOUN issue-451 52 83 of of ADP issue-451 52 84 its its PRON issue-451 52 85 functions function NOUN issue-451 52 86 and and CCONJ issue-451 52 87 powers power NOUN issue-451 52 88 in in ADP issue-451 52 89 financial financial ADJ issue-451 52 90 activity activity NOUN issue-451 52 91 of of ADP issue-451 52 92 economic economic ADJ issue-451 52 93 entities entity NOUN issue-451 52 94 and and CCONJ issue-451 52 95 financial financial ADJ issue-451 52 96 institutions institution NOUN issue-451 52 97 , , PUNCT issue-451 52 98 citizens citizen NOUN issue-451 52 99 and and CCONJ issue-451 52 100 the the DET issue-451 52 101 state state NOUN issue-451 52 102 to to PART issue-451 52 103 solve solve VERB issue-451 52 104 certain certain ADJ issue-451 52 105 problems problem NOUN issue-451 52 106 and and CCONJ issue-451 52 107 achieve achieve VERB issue-451 52 108 the the DET issue-451 52 109 goals goal NOUN issue-451 52 110 set set VERB issue-451 52 111 . . PUNCT issue-451 53 1 in in ADP issue-451 53 2 his his PRON issue-451 53 3 opinion opinion NOUN issue-451 53 4 , , PUNCT issue-451 53 5 the the DET issue-451 53 6 financial financial ADJ issue-451 53 7 policy policy NOUN issue-451 53 8 of of ADP issue-451 53 9 the the DET issue-451 53 10 state state NOUN issue-451 53 11 includes include VERB issue-451 53 12 a a DET issue-451 53 13 monetary monetary NOUN issue-451 53 14 ( ( PUNCT issue-451 53 15 a a DET issue-451 53 16 set set NOUN issue-451 53 17 of of ADP issue-451 53 18 actions action NOUN issue-451 53 19 and and CCONJ issue-451 53 20 measures measure NOUN issue-451 53 21 in in ADP issue-451 53 22 the the DET issue-451 53 23 sphere sphere NOUN issue-451 53 24 of of ADP issue-451 53 25 the the DET issue-451 53 26 money money NOUN issue-451 53 27 market market NOUN issue-451 53 28 ) ) PUNCT issue-451 53 29 and and CCONJ issue-451 53 30 fiscal fiscal ADJ issue-451 53 31 policy policy NOUN issue-451 53 32 . . PUNCT issue-451 54 1 the the DET issue-451 54 2 latter latter ADJ issue-451 54 3 is be AUX issue-451 54 4 divided divide VERB issue-451 54 5 into into ADP issue-451 54 6 tax tax NOUN issue-451 54 7 ( ( PUNCT issue-451 54 8 the the DET issue-451 54 9 state state NOUN issue-451 54 10 ’s ’s PART issue-451 54 11 activities activity NOUN issue-451 54 12 in in ADP issue-451 54 13 the the DET issue-451 54 14 field field NOUN issue-451 54 15 of of ADP issue-451 54 16 taxation taxation NOUN issue-451 54 17 , , PUNCT issue-451 54 18 provision provision NOUN issue-451 54 19 of of ADP issue-451 54 20 types type NOUN issue-451 54 21 and and CCONJ issue-451 54 22 the the DET issue-451 54 23 ratio ratio NOUN issue-451 54 24 of of ADP issue-451 54 25 taxes taxis NOUN issue-451 54 26 , , PUNCT issue-451 54 27 identification identification NOUN issue-451 54 28 of of ADP issue-451 54 29 payers payer NOUN issue-451 54 30 and and CCONJ issue-451 54 31 approaches approach NOUN issue-451 54 32 to to ADP issue-451 54 33 them they PRON issue-451 54 34 ( ( PUNCT issue-451 54 35 unified unified ADJ issue-451 54 36 or or CCONJ issue-451 54 37 differentiated differentiated ADJ issue-451 54 38 ) ) PUNCT issue-451 54 39 , , PUNCT issue-451 54 40 tax tax NOUN issue-451 54 41 rate rate NOUN issue-451 54 42 establishment establishment NOUN issue-451 54 43 , , PUNCT issue-451 54 44 provision provision NOUN issue-451 54 45 of of ADP issue-451 54 46 tax tax NOUN issue-451 54 47 benefits benefit NOUN issue-451 54 48 , , PUNCT issue-451 54 49 etc etc X issue-451 54 50 . . X issue-451 54 51 ) ) PUNCT issue-451 54 52 and and CCONJ issue-451 54 53 budget budget NOUN issue-451 54 54 ( ( PUNCT issue-451 54 55 formation formation NOUN issue-451 54 56 of of ADP issue-451 54 57 the the DET issue-451 54 58 state state NOUN issue-451 54 59 budget budget NOUN issue-451 54 60 , , PUNCT issue-451 54 61 its its PRON issue-451 54 62 balancing balancing NOUN issue-451 54 63 , , PUNCT issue-451 54 64 distribution distribution NOUN issue-451 54 65 of of ADP issue-451 54 66 budget budget NOUN issue-451 54 67 funds fund NOUN issue-451 54 68 , , PUNCT issue-451 54 69 etc etc X issue-451 54 70 . . X issue-451 54 71 ) ) PUNCT issue-451 55 1 ( ( PUNCT issue-451 55 2 oparin oparin NOUN issue-451 55 3 , , PUNCT issue-451 55 4 2002 2002 NUM issue-451 55 5 ) ) PUNCT issue-451 55 6 . . PUNCT issue-451 56 1 the the DET issue-451 56 2 existence existence NOUN issue-451 56 3 and and CCONJ issue-451 56 4 specificity specificity NOUN issue-451 56 5 of of ADP issue-451 56 6 financial financial ADJ issue-451 56 7 and and CCONJ issue-451 56 8 legal legal ADJ issue-451 56 9 policy policy NOUN issue-451 56 10 , , PUNCT issue-451 56 11 provided provide VERB issue-451 56 12 for for ADP issue-451 56 13 in in ADP issue-451 56 14 the the DET issue-451 56 15 rules rule NOUN issue-451 56 16 of of ADP issue-451 56 17 financial financial ADJ issue-451 56 18 law law NOUN issue-451 56 19 and and CCONJ issue-451 56 20 implemented implement VERB issue-451 56 21 in in ADP issue-451 56 22 law law NOUN issue-451 56 23 enforcement enforcement NOUN issue-451 56 24 actions action NOUN issue-451 56 25 , , PUNCT issue-451 56 26 are be AUX issue-451 56 27 caused cause VERB issue-451 56 28 by by ADP issue-451 56 29 : : PUNCT issue-451 56 30 the the DET issue-451 56 31 need need NOUN issue-451 56 32 for for ADP issue-451 56 33 effective effective ADJ issue-451 56 34 implementation implementation NOUN issue-451 56 35 of of ADP issue-451 56 36 the the DET issue-451 56 37 will will NOUN issue-451 56 38 of of ADP issue-451 56 39 the the DET issue-451 56 40 legislator legislator NOUN issue-451 56 41 considering consider VERB issue-451 56 42 actual actual ADJ issue-451 56 43 problems problem NOUN issue-451 56 44 of of ADP issue-451 56 45 implementation implementation NOUN issue-451 56 46 of of ADP issue-451 56 47 their their PRON issue-451 56 48 tasks task NOUN issue-451 56 49 and and CCONJ issue-451 56 50 functions function NOUN issue-451 56 51 by by ADP issue-451 56 52 the the DET issue-451 56 53 state state NOUN issue-451 56 54 and and CCONJ issue-451 56 55 local local ADJ issue-451 56 56 self self NOUN issue-451 56 57 - - PUNCT issue-451 56 58 government government NOUN issue-451 56 59 bodies body NOUN issue-451 56 60 ; ; PUNCT issue-451 56 61 interests interest NOUN issue-451 56 62 of of ADP issue-451 56 63 the the DET issue-451 56 64 state state NOUN issue-451 56 65 in in ADP issue-451 56 66 rational rational ADJ issue-451 56 67 development development NOUN issue-451 56 68 of of ADP issue-451 56 69 applying apply VERB issue-451 56 70 financial financial ADJ issue-451 56 71 law law NOUN issue-451 56 72 . . PUNCT issue-451 57 1 financial financial ADJ issue-451 57 2 and and CCONJ issue-451 57 3 legal legal ADJ issue-451 57 4 policy policy NOUN issue-451 57 5 , , PUNCT issue-451 57 6 as as ADV issue-451 57 7 well well ADV issue-451 57 8 as as ADP issue-451 57 9 the the DET issue-451 57 10 entire entire ADJ issue-451 57 11 state state NOUN issue-451 57 12 policy policy NOUN issue-451 57 13 , , PUNCT issue-451 57 14 is be AUX issue-451 57 15 characterized characterize VERB issue-451 57 16 by by ADP issue-451 57 17 an an DET issue-451 57 18 administrative administrative ADJ issue-451 57 19 influence influence NOUN issue-451 57 20 on on ADP issue-451 57 21 social social ADJ issue-451 57 22 relations relation NOUN issue-451 57 23 . . PUNCT issue-451 58 1 its its PRON issue-451 58 2 formation formation NOUN issue-451 58 3 is be AUX issue-451 58 4 the the DET issue-451 58 5 prerogative prerogative NOUN issue-451 58 6 of of ADP issue-451 58 7 the the DET issue-451 58 8 subjects subject NOUN issue-451 58 9 of of ADP issue-451 58 10 state state NOUN issue-451 58 11 power power NOUN issue-451 58 12 ( ( PUNCT issue-451 58 13 the the DET issue-451 58 14 verkhovna verkhovna NOUN issue-451 58 15 rada rada PROPN issue-451 58 16 of of ADP issue-451 58 17 ukraine ukraine PROPN issue-451 58 18 , , PUNCT issue-451 58 19 the the DET issue-451 58 20 cabinet cabinet NOUN issue-451 58 21 of of ADP issue-451 58 22 ministers minister NOUN issue-451 58 23 of of ADP issue-451 58 24 ukraine ukraine NOUN issue-451 58 25 , , PUNCT issue-451 58 26 etc etc X issue-451 58 27 . . X issue-451 58 28 ) ) PUNCT issue-451 58 29 . . PUNCT issue-451 59 1 baltic baltic PROPN issue-451 59 2 journal journal PROPN issue-451 59 3 of of ADP issue-451 59 4 economic economic ADJ issue-451 59 5 studies study NOUN issue-451 59 6 256 256 NUM issue-451 59 7 vol vol NOUN issue-451 59 8 . . PUNCT issue-451 60 1 4 4 NUM issue-451 60 2 , , PUNCT issue-451 60 3 no no INTJ issue-451 60 4 . . NOUN issue-451 60 5 3 3 NUM issue-451 60 6 , , PUNCT issue-451 60 7 2018 2018 NUM issue-451 60 8 the the DET issue-451 60 9 quality quality NOUN issue-451 60 10 of of ADP issue-451 60 11 financial financial ADJ issue-451 60 12 and and CCONJ issue-451 60 13 legal legal ADJ issue-451 60 14 policy policy NOUN issue-451 60 15 implementation implementation NOUN issue-451 60 16 depends depend VERB issue-451 60 17 on on ADP issue-451 60 18 the the DET issue-451 60 19 current current ADJ issue-451 60 20 system system NOUN issue-451 60 21 of of ADP issue-451 60 22 tax tax NOUN issue-451 60 23 administration administration NOUN issue-451 60 24 provided provide VERB issue-451 60 25 for for ADP issue-451 60 26 by by ADP issue-451 60 27 the the DET issue-451 60 28 tax tax NOUN issue-451 60 29 code code NOUN issue-451 60 30 of of ADP issue-451 60 31 ukraine ukraine NOUN issue-451 60 32 . . PUNCT issue-451 61 1 to to PART issue-451 61 2 be be AUX issue-451 61 3 precise precise ADJ issue-451 61 4 , , PUNCT issue-451 61 5 strong strong ADJ issue-451 61 6 organizational organizational ADJ issue-451 61 7 structures structure NOUN issue-451 61 8 , , PUNCT issue-451 61 9 procedures procedure NOUN issue-451 61 10 , , PUNCT issue-451 61 11 systems system NOUN issue-451 61 12 of of ADP issue-451 61 13 relations relation NOUN issue-451 61 14 should should AUX issue-451 61 15 be be AUX issue-451 61 16 formed form VERB issue-451 61 17 so so SCONJ issue-451 61 18 that that SCONJ issue-451 61 19 payers payer NOUN issue-451 61 20 of of ADP issue-451 61 21 taxes taxis NOUN issue-451 61 22 and and CCONJ issue-451 61 23 fees fee NOUN issue-451 61 24 could could AUX issue-451 61 25 execute execute VERB issue-451 61 26 their their PRON issue-451 61 27 rights right NOUN issue-451 61 28 and and CCONJ issue-451 61 29 obligations obligation NOUN issue-451 61 30 efficiently efficiently ADV issue-451 61 31 and and CCONJ issue-451 61 32 competently competently ADV issue-451 61 33 . . PUNCT issue-451 62 1 then then ADV issue-451 62 2 it it PRON issue-451 62 3 is be AUX issue-451 62 4 possible possible ADJ issue-451 62 5 to to PART issue-451 62 6 increase increase VERB issue-451 62 7 the the DET issue-451 62 8 effectiveness effectiveness NOUN issue-451 62 9 of of ADP issue-451 62 10 tax tax NOUN issue-451 62 11 policy policy NOUN issue-451 62 12 . . PUNCT issue-451 63 1 therefore therefore ADV issue-451 63 2 , , PUNCT issue-451 63 3 the the DET issue-451 63 4 content content NOUN issue-451 63 5 of of ADP issue-451 63 6 financial financial ADJ issue-451 63 7 and and CCONJ issue-451 63 8 legal legal ADJ issue-451 63 9 policy policy NOUN issue-451 63 10 in in ADP issue-451 63 11 the the DET issue-451 63 12 application application NOUN issue-451 63 13 of of ADP issue-451 63 14 the the DET issue-451 63 15 rules rule NOUN issue-451 63 16 of of ADP issue-451 63 17 law law NOUN issue-451 63 18 should should AUX issue-451 63 19 be be AUX issue-451 63 20 considered consider VERB issue-451 63 21 in in ADP issue-451 63 22 the the DET issue-451 63 23 following follow VERB issue-451 63 24 areas area NOUN issue-451 63 25 . . PUNCT issue-451 64 1 first first ADV issue-451 64 2 , , PUNCT issue-451 64 3 the the DET issue-451 64 4 leading lead VERB issue-451 64 5 principles principle NOUN issue-451 64 6 of of ADP issue-451 64 7 financial financial ADJ issue-451 64 8 and and CCONJ issue-451 64 9 legal legal ADJ issue-451 64 10 policy policy NOUN issue-451 64 11 , , PUNCT issue-451 64 12 implemented implement VERB issue-451 64 13 in in ADP issue-451 64 14 law law NOUN issue-451 64 15 enforcement enforcement NOUN issue-451 64 16 , , PUNCT issue-451 64 17 are be AUX issue-451 64 18 provided provide VERB issue-451 64 19 by by ADP issue-451 64 20 the the DET issue-451 64 21 highest high ADJ issue-451 64 22 state state NOUN issue-451 64 23 authorities authority NOUN issue-451 64 24 and and CCONJ issue-451 64 25 must must AUX issue-451 64 26 consider consider VERB issue-451 64 27 the the DET issue-451 64 28 situation situation NOUN issue-451 64 29 and and CCONJ issue-451 64 30 prospects prospect NOUN issue-451 64 31 of of ADP issue-451 64 32 socio socio NOUN issue-451 64 33 - - PUNCT issue-451 64 34 economic economic ADJ issue-451 64 35 , , PUNCT issue-451 64 36 political political ADJ issue-451 64 37 development development NOUN issue-451 64 38 . . PUNCT issue-451 65 1 it it PRON issue-451 65 2 is be AUX issue-451 65 3 well well ADV issue-451 65 4 - - PUNCT issue-451 65 5 known know VERB issue-451 65 6 that that PRON issue-451 65 7 changes change VERB issue-451 65 8 in in ADP issue-451 65 9 tax tax NOUN issue-451 65 10 and and CCONJ issue-451 65 11 budget budget NOUN issue-451 65 12 laws law NOUN issue-451 65 13 are be AUX issue-451 65 14 often often ADV issue-451 65 15 the the DET issue-451 65 16 result result NOUN issue-451 65 17 of of ADP issue-451 65 18 political political ADJ issue-451 65 19 debate debate NOUN issue-451 65 20 and and CCONJ issue-451 65 21 mass mass ADJ issue-451 65 22 protests protest NOUN issue-451 65 23 ( ( PUNCT issue-451 65 24 for for ADP issue-451 65 25 example example NOUN issue-451 65 26 , , PUNCT issue-451 65 27 public public ADJ issue-451 65 28 demonstrations demonstration NOUN issue-451 65 29 at at ADP issue-451 65 30 the the DET issue-451 65 31 independence independence NOUN issue-451 65 32 square square NOUN issue-451 65 33 regarding regard VERB issue-451 65 34 the the DET issue-451 65 35 procedure procedure NOUN issue-451 65 36 for for ADP issue-451 65 37 tax tax NOUN issue-451 65 38 control control NOUN issue-451 65 39 after after ADP issue-451 65 40 the the DET issue-451 65 41 adoption adoption NOUN issue-451 65 42 of of ADP issue-451 65 43 the the DET issue-451 65 44 tax tax NOUN issue-451 65 45 code code NOUN issue-451 65 46 of of ADP issue-451 65 47 ukraine ukraine PROPN issue-451 65 48 ) ) PUNCT issue-451 65 49 . . PUNCT issue-451 66 1 professor professor PROPN issue-451 66 2 s.v s.v PROPN issue-451 66 3 . . PROPN issue-451 66 4     SPACE issue-451 66 5 kurylev kurylev NOUN issue-451 66 6 formulates formulate VERB issue-451 66 7 the the DET issue-451 66 8 dependence dependence NOUN issue-451 66 9 of of ADP issue-451 66 10 law law NOUN issue-451 66 11 enforcement enforcement NOUN issue-451 66 12 on on ADP issue-451 66 13 the the DET issue-451 66 14 socio socio NOUN issue-451 66 15 - - PUNCT issue-451 66 16 political political ADJ issue-451 66 17 situation situation NOUN issue-451 66 18 in in ADP issue-451 66 19 the the DET issue-451 66 20 state state NOUN issue-451 66 21 from from ADP issue-451 66 22 the the DET issue-451 66 23 perspective perspective NOUN issue-451 66 24 that that SCONJ issue-451 66 25 enforcement enforcement NOUN issue-451 66 26 , , PUNCT issue-451 66 27 although although SCONJ issue-451 66 28 determined determine VERB issue-451 66 29 by by ADP issue-451 66 30 various various ADJ issue-451 66 31 factors factor NOUN issue-451 66 32 , , PUNCT issue-451 66 33 largely largely ADV issue-451 66 34 depends depend VERB issue-451 66 35 on on ADP issue-451 66 36 the the DET issue-451 66 37 content content NOUN issue-451 66 38 of of ADP issue-451 66 39 regulations regulation NOUN issue-451 66 40 . . PUNCT issue-451 67 1 this this DET issue-451 67 2 study study NOUN issue-451 67 3 supports support VERB issue-451 67 4 his his PRON issue-451 67 5 position position NOUN issue-451 67 6 . . PUNCT issue-451 68 1 moreover moreover ADV issue-451 68 2 , , PUNCT issue-451 68 3 the the DET issue-451 68 4 scientist scientist NOUN issue-451 68 5 expresses express VERB issue-451 68 6 correctly correctly ADV issue-451 68 7 and and CCONJ issue-451 68 8 precisely precisely ADV issue-451 68 9 , , PUNCT issue-451 68 10 almost almost ADV issue-451 68 11 in in ADP issue-451 68 12 aphoristic aphoristic ADJ issue-451 68 13 form form NOUN issue-451 68 14 , , PUNCT issue-451 68 15 that that DET issue-451 68 16 economy economy NOUN issue-451 68 17 defines define VERB issue-451 68 18 the the DET issue-451 68 19 policy policy NOUN issue-451 68 20 , , PUNCT issue-451 68 21 policy policy NOUN issue-451 68 22 defines define VERB issue-451 68 23 legal legal ADJ issue-451 68 24 consciousness consciousness NOUN issue-451 68 25 , , PUNCT issue-451 68 26 legal legal ADJ issue-451 68 27 consciousness consciousness NOUN issue-451 68 28 defines define NOUN issue-451 68 29 law law NOUN issue-451 68 30 , , PUNCT issue-451 68 31 the the DET issue-451 68 32 content content NOUN issue-451 68 33 of of ADP issue-451 68 34 law law NOUN issue-451 68 35 defines define VERB issue-451 68 36 the the DET issue-451 68 37 activity activity NOUN issue-451 68 38 of of ADP issue-451 68 39 law law NOUN issue-451 68 40 enforcement enforcement NOUN issue-451 68 41 bodies body NOUN issue-451 68 42 ( ( PUNCT issue-451 68 43 kurylev kurylev NOUN issue-451 68 44 , , PUNCT issue-451 68 45 1965 1965 NUM issue-451 68 46 ) ) PUNCT issue-451 68 47 . . PUNCT issue-451 69 1 it it PRON issue-451 69 2 should should AUX issue-451 69 3 be be AUX issue-451 69 4 noted note VERB issue-451 69 5 that that SCONJ issue-451 69 6 the the DET issue-451 69 7 need need NOUN issue-451 69 8 for for ADP issue-451 69 9 legal legal ADJ issue-451 69 10 enforcement enforcement NOUN issue-451 69 11 is be AUX issue-451 69 12 caused cause VERB issue-451 69 13 by by ADP issue-451 69 14 the the DET issue-451 69 15 very very ADJ issue-451 69 16 nature nature NOUN issue-451 69 17 of of ADP issue-451 69 18 the the DET issue-451 69 19 state state NOUN issue-451 69 20 . . PUNCT issue-451 70 1 law law NOUN issue-451 70 2 enforcement enforcement NOUN issue-451 70 3 helps help VERB issue-451 70 4 to to PART issue-451 70 5 implement implement VERB issue-451 70 6 the the DET issue-451 70 7 rules rule NOUN issue-451 70 8 of of ADP issue-451 70 9 law law NOUN issue-451 70 10 into into ADP issue-451 70 11 life life NOUN issue-451 70 12 , , PUNCT issue-451 70 13 set set VERB issue-451 70 14 them they PRON issue-451 70 15 going go VERB issue-451 70 16 , , PUNCT issue-451 70 17 and and CCONJ issue-451 70 18 apply apply VERB issue-451 70 19 them they PRON issue-451 70 20 to to ADP issue-451 70 21 different different ADJ issue-451 70 22 life life NOUN issue-451 70 23 cases case NOUN issue-451 70 24 . . PUNCT issue-451 71 1 the the DET issue-451 71 2 legal legal ADJ issue-451 71 3 framework framework NOUN issue-451 71 4 of of ADP issue-451 71 5 financial financial ADJ issue-451 71 6 and and CCONJ issue-451 71 7 legal legal ADJ issue-451 71 8 policy policy NOUN issue-451 71 9 , , PUNCT issue-451 71 10 implemented implement VERB issue-451 71 11 in in ADP issue-451 71 12 law law NOUN issue-451 71 13 enforcement enforcement NOUN issue-451 71 14 activities activity NOUN issue-451 71 15 , , PUNCT issue-451 71 16 is be AUX issue-451 71 17 provided provide VERB issue-451 71 18 for for ADP issue-451 71 19 , , PUNCT issue-451 71 20 first first ADV issue-451 71 21 of of ADP issue-451 71 22 all all PRON issue-451 71 23 , , PUNCT issue-451 71 24 in in ADP issue-451 71 25 the the DET issue-451 71 26 constitution constitution NOUN issue-451 71 27 of of ADP issue-451 71 28 ukraine ukraine PROPN issue-451 71 29 and and CCONJ issue-451 71 30 laws law NOUN issue-451 71 31 adopted adopt VERB issue-451 71 32 on on ADP issue-451 71 33 its its PRON issue-451 71 34 basis basis NOUN issue-451 71 35 . . PUNCT issue-451 72 1 the the DET issue-451 72 2 scientific scientific ADJ issue-451 72 3 and and CCONJ issue-451 72 4 doctrinal doctrinal ADJ issue-451 72 5 component component NOUN issue-451 72 6 of of ADP issue-451 72 7 financial financial ADJ issue-451 72 8 policy policy NOUN issue-451 72 9 , , PUNCT issue-451 72 10 implemented implement VERB issue-451 72 11 in in ADP issue-451 72 12 law law NOUN issue-451 72 13 enforcement enforcement NOUN issue-451 72 14 activities activity NOUN issue-451 72 15 , , PUNCT issue-451 72 16 includes include VERB issue-451 72 17 the the DET issue-451 72 18 scientific scientific ADJ issue-451 72 19 substantiation substantiation NOUN issue-451 72 20 and and CCONJ issue-451 72 21 legislative legislative ADJ issue-451 72 22 provision provision NOUN issue-451 72 23 of of ADP issue-451 72 24 the the DET issue-451 72 25 bases basis NOUN issue-451 72 26 of of ADP issue-451 72 27 applying apply VERB issue-451 72 28 financial financial ADJ issue-451 72 29 law law NOUN issue-451 72 30 regulations regulation NOUN issue-451 72 31 , , PUNCT issue-451 72 32 functioning function VERB issue-451 72 33 in in ADP issue-451 72 34 the the DET issue-451 72 35 system system NOUN issue-451 72 36 of of ADP issue-451 72 37 measures measure NOUN issue-451 72 38 for for ADP issue-451 72 39 ensuring ensure VERB issue-451 72 40 the the DET issue-451 72 41 interests interest NOUN issue-451 72 42 of of ADP issue-451 72 43 the the DET issue-451 72 44 state state NOUN issue-451 72 45 , , PUNCT issue-451 72 46 defining define VERB issue-451 72 47 legal legal ADJ issue-451 72 48 grounds ground NOUN issue-451 72 49 , , PUNCT issue-451 72 50 forms form NOUN issue-451 72 51 of of ADP issue-451 72 52 law law NOUN issue-451 72 53 enforcement enforcement NOUN issue-451 72 54 activities activity NOUN issue-451 72 55 considering consider VERB issue-451 72 56 the the DET issue-451 72 57 features feature NOUN issue-451 72 58 of of ADP issue-451 72 59 social social ADJ issue-451 72 60 relations relation NOUN issue-451 72 61 , , PUNCT issue-451 72 62 the the DET issue-451 72 63 system system NOUN issue-451 72 64 of of ADP issue-451 72 65 subjects subject NOUN issue-451 72 66 with with ADP issue-451 72 67 operative operative ADJ issue-451 72 68 and and CCONJ issue-451 72 69 supervisory supervisory ADJ issue-451 72 70 ( ( PUNCT issue-451 72 71 regulatory regulatory ADJ issue-451 72 72 ) ) PUNCT issue-451 72 73 and and CCONJ issue-451 72 74 jurisdictional jurisdictional ADJ issue-451 72 75 authorities authority NOUN issue-451 72 76 , , PUNCT issue-451 72 77 their their PRON issue-451 72 78 tasks task NOUN issue-451 72 79 , , PUNCT issue-451 72 80 competencies competency NOUN issue-451 72 81 , , PUNCT issue-451 72 82 principles principle NOUN issue-451 72 83 of of ADP issue-451 72 84 interaction interaction NOUN issue-451 72 85 . . PUNCT issue-451 73 1 financial financial ADJ issue-451 73 2 and and CCONJ issue-451 73 3 legal legal ADJ issue-451 73 4 policy policy NOUN issue-451 73 5 , , PUNCT issue-451 73 6 provided provide VERB issue-451 73 7 for for ADP issue-451 73 8 in in ADP issue-451 73 9 regulations regulation NOUN issue-451 73 10 and and CCONJ issue-451 73 11 implemented implement VERB issue-451 73 12 in in ADP issue-451 73 13 lawenforcement lawenforcement ADJ issue-451 73 14 activities activity NOUN issue-451 73 15 , , PUNCT issue-451 73 16 is be AUX issue-451 73 17 the the DET issue-451 73 18 most most ADV issue-451 73 19 important important ADJ issue-451 73 20 link link NOUN issue-451 73 21 between between ADP issue-451 73 22 the the DET issue-451 73 23 practice practice NOUN issue-451 73 24 of of ADP issue-451 73 25 applying apply VERB issue-451 73 26 the the DET issue-451 73 27 financial financial ADJ issue-451 73 28 law law NOUN issue-451 73 29 and and CCONJ issue-451 73 30 law law NOUN issue-451 73 31 - - PUNCT issue-451 73 32 making make VERB issue-451 73 33 activity activity NOUN issue-451 73 34 of of ADP issue-451 73 35 the the DET issue-451 73 36 state state NOUN issue-451 73 37 ensuring ensure VERB issue-451 73 38 their their PRON issue-451 73 39 unity unity NOUN issue-451 73 40 and and CCONJ issue-451 73 41 interaction interaction NOUN issue-451 73 42 in in ADP issue-451 73 43 legal legal ADJ issue-451 73 44 regulation regulation NOUN issue-451 73 45 . . PUNCT issue-451 74 1 it it PRON issue-451 74 2 is be AUX issue-451 74 3 important important ADJ issue-451 74 4 that that SCONJ issue-451 74 5 , , PUNCT issue-451 74 6 at at ADP issue-451 74 7 the the DET issue-451 74 8 present present ADJ issue-451 74 9 stage stage NOUN issue-451 74 10 , , PUNCT issue-451 74 11 the the DET issue-451 74 12 level level NOUN issue-451 74 13 of of ADP issue-451 74 14 qualification qualification NOUN issue-451 74 15 of of ADP issue-451 74 16 potential potential ADJ issue-451 74 17 subjects subject NOUN issue-451 74 18 of of ADP issue-451 74 19 law law NOUN issue-451 74 20 enforcement enforcement NOUN issue-451 74 21 is be AUX issue-451 74 22 problematic problematic ADJ issue-451 74 23 . . PUNCT issue-451 75 1 it it PRON issue-451 75 2 is be AUX issue-451 75 3 well well ADV issue-451 75 4 known know VERB issue-451 75 5 that that SCONJ issue-451 75 6 the the DET issue-451 75 7 ultimate ultimate ADJ issue-451 75 8 result result NOUN issue-451 75 9 of of ADP issue-451 75 10 financial financial ADJ issue-451 75 11 and and CCONJ issue-451 75 12 legal legal ADJ issue-451 75 13 influence influence NOUN issue-451 75 14 depends depend VERB issue-451 75 15 on on ADP issue-451 75 16 the the DET issue-451 75 17 quality quality NOUN issue-451 75 18 and and CCONJ issue-451 75 19 correctness correctness NOUN issue-451 75 20 of of ADP issue-451 75 21 enforcement enforcement NOUN issue-451 75 22 . . PUNCT issue-451 76 1 a a DET issue-451 76 2 law law NOUN issue-451 76 3 enforcer enforcer NOUN issue-451 76 4 must must AUX issue-451 76 5 have have VERB issue-451 76 6 a a DET issue-451 76 7 high high ADJ issue-451 76 8 level level NOUN issue-451 76 9 of of ADP issue-451 76 10 managerial managerial ADJ issue-451 76 11 culture culture NOUN issue-451 76 12 , , PUNCT issue-451 76 13 necessary necessary ADJ issue-451 76 14 and and CCONJ issue-451 76 15 sufficient sufficient ADJ issue-451 76 16 knowledge knowledge NOUN issue-451 76 17 in in ADP issue-451 76 18 law law NOUN issue-451 76 19 and and CCONJ issue-451 76 20 other other ADJ issue-451 76 21 spheres sphere NOUN issue-451 76 22 of of ADP issue-451 76 23 scientific scientific ADJ issue-451 76 24 knowledge knowledge NOUN issue-451 76 25 . . PUNCT issue-451 77 1 in in ADP issue-451 77 2 applying apply VERB issue-451 77 3 the the DET issue-451 77 4 financial financial ADJ issue-451 77 5 law law NOUN issue-451 77 6 , , PUNCT issue-451 77 7 conflicts conflict NOUN issue-451 77 8 , , PUNCT issue-451 77 9 inaccuracies inaccuracy NOUN issue-451 77 10 , , PUNCT issue-451 77 11 and and CCONJ issue-451 77 12 difficulties difficulty NOUN issue-451 77 13 arise arise VERB issue-451 77 14 often often ADV issue-451 77 15 , , PUNCT issue-451 77 16 therefore therefore ADV issue-451 77 17 , , PUNCT issue-451 77 18 law law NOUN issue-451 77 19 enforcers enforcer NOUN issue-451 77 20 ( ( PUNCT issue-451 77 21 other other ADJ issue-451 77 22 subjects subject NOUN issue-451 77 23 ) ) PUNCT issue-451 77 24 are be AUX issue-451 77 25 involved involve VERB issue-451 77 26 in in ADP issue-451 77 27 the the DET issue-451 77 28 interpretation interpretation NOUN issue-451 77 29 of of ADP issue-451 77 30 the the DET issue-451 77 31 rules rule NOUN issue-451 77 32 of of ADP issue-451 77 33 financial financial ADJ issue-451 77 34 law law NOUN issue-451 77 35 , , PUNCT issue-451 77 36 consequently consequently ADV issue-451 77 37 , , PUNCT issue-451 77 38 the the DET issue-451 77 39 authorized authorized ADJ issue-451 77 40 agents agent NOUN issue-451 77 41 make make VERB issue-451 77 42 corresponding corresponding ADJ issue-451 77 43 decisions decision NOUN issue-451 77 44 ( ( PUNCT issue-451 77 45 law law NOUN issue-451 77 46 enforcement enforcement NOUN issue-451 77 47 acts act VERB issue-451 77 48 , , PUNCT issue-451 77 49 court court NOUN issue-451 77 50 decisions decision NOUN issue-451 77 51 , , PUNCT issue-451 77 52 etc etc X issue-451 77 53 . . X issue-451 77 54 ) ) PUNCT issue-451 77 55 . . PUNCT issue-451 78 1 that that PRON issue-451 78 2 is be AUX issue-451 78 3 why why SCONJ issue-451 78 4 , , PUNCT issue-451 78 5 on on ADP issue-451 78 6 the the DET issue-451 78 7 one one NUM issue-451 78 8 hand hand NOUN issue-451 78 9 , , PUNCT issue-451 78 10 the the DET issue-451 78 11 priority priority NOUN issue-451 78 12 tasks task NOUN issue-451 78 13 of of ADP issue-451 78 14 financial financial ADJ issue-451 78 15 and and CCONJ issue-451 78 16 legal legal ADJ issue-451 78 17 policy policy NOUN issue-451 78 18 in in ADP issue-451 78 19 this this DET issue-451 78 20 direction direction NOUN issue-451 78 21 should should AUX issue-451 78 22 be be AUX issue-451 78 23 the the DET issue-451 78 24 principle principle NOUN issue-451 78 25 of of ADP issue-451 78 26 professionalism professionalism NOUN issue-451 78 27 at at ADP issue-451 78 28 all all DET issue-451 78 29 levels level NOUN issue-451 78 30 of of ADP issue-451 78 31 the the DET issue-451 78 32 state state NOUN issue-451 78 33 apparatus apparatus NOUN issue-451 78 34 , , PUNCT issue-451 78 35 engaged engage VERB issue-451 78 36 in in ADP issue-451 78 37 power power NOUN issue-451 78 38 realization realization NOUN issue-451 78 39 of of ADP issue-451 78 40 financial financial ADJ issue-451 78 41 and and CCONJ issue-451 78 42 legal legal ADJ issue-451 78 43 regulations regulation NOUN issue-451 78 44 , , PUNCT issue-451 78 45 increase increase NOUN issue-451 78 46 of of ADP issue-451 78 47 social social ADJ issue-451 78 48 status status NOUN issue-451 78 49 of of ADP issue-451 78 50 subjects subject NOUN issue-451 78 51 of of ADP issue-451 78 52 law law NOUN issue-451 78 53 enforcement enforcement NOUN issue-451 78 54 , , PUNCT issue-451 78 55 socio socio NOUN issue-451 78 56 - - PUNCT issue-451 78 57 economic economic ADJ issue-451 78 58 and and CCONJ issue-451 78 59 political political ADJ issue-451 78 60 and and CCONJ issue-451 78 61 legal legal ADJ issue-451 78 62 guarantees guarantee NOUN issue-451 78 63 of of ADP issue-451 78 64 their their PRON issue-451 78 65 activities activity NOUN issue-451 78 66 . . PUNCT issue-451 79 1 on on ADP issue-451 79 2 the the DET issue-451 79 3 other other ADJ issue-451 79 4 hand hand NOUN issue-451 79 5 , , PUNCT issue-451 79 6 one one NUM issue-451 79 7 of of ADP issue-451 79 8 the the DET issue-451 79 9 areas area NOUN issue-451 79 10 of of ADP issue-451 79 11 financial financial ADJ issue-451 79 12 and and CCONJ issue-451 79 13 legal legal ADJ issue-451 79 14 policy policy NOUN issue-451 79 15 should should AUX issue-451 79 16 be be AUX issue-451 79 17 an an DET issue-451 79 18 increase increase NOUN issue-451 79 19 of of ADP issue-451 79 20 the the DET issue-451 79 21 competence competence NOUN issue-451 79 22 and and CCONJ issue-451 79 23 responsibility responsibility NOUN issue-451 79 24 of of ADP issue-451 79 25 individuals individual NOUN issue-451 79 26 in in ADP issue-451 79 27 the the DET issue-451 79 28 legislative legislative ADJ issue-451 79 29 process process NOUN issue-451 79 30 concerning concern VERB issue-451 79 31 the the DET issue-451 79 32 requirements requirement NOUN issue-451 79 33 of of ADP issue-451 79 34 law law NOUN issue-451 79 35 and and CCONJ issue-451 79 36 order order NOUN issue-451 79 37 of of ADP issue-451 79 38 law law NOUN issue-451 79 39 , , PUNCT issue-451 79 40 the the DET issue-451 79 41 introduction introduction NOUN issue-451 79 42 of of ADP issue-451 79 43 an an DET issue-451 79 44 effective effective ADJ issue-451 79 45 system system NOUN issue-451 79 46 of of ADP issue-451 79 47 operational operational ADJ issue-451 79 48 consultations consultation NOUN issue-451 79 49 of of ADP issue-451 79 50 state state NOUN issue-451 79 51 bodies body NOUN issue-451 79 52 , , PUNCT issue-451 79 53 etc etc X issue-451 79 54 . . X issue-451 80 1 nowadays nowadays ADV issue-451 80 2 , , PUNCT issue-451 80 3 the the DET issue-451 80 4 cryptocurrency cryptocurrency NOUN issue-451 80 5 market market NOUN issue-451 80 6 in in ADP issue-451 80 7 ukraine ukraine NOUN issue-451 80 8 is be AUX issue-451 80 9 in in ADP issue-451 80 10 the the DET issue-451 80 11 so so ADV issue-451 80 12 - - PUNCT issue-451 80 13 called call VERB issue-451 80 14 “ " PUNCT issue-451 80 15 grey grey ADJ issue-451 80 16 zone zone NOUN issue-451 80 17 , , PUNCT issue-451 80 18 ” " PUNCT issue-451 80 19 because because SCONJ issue-451 80 20 no no DET issue-451 80 21 regulation regulation NOUN issue-451 80 22 provides provide VERB issue-451 80 23 for for ADP issue-451 80 24 the the DET issue-451 80 25 rules rule NOUN issue-451 80 26 for for ADP issue-451 80 27 its its PRON issue-451 80 28 functioning functioning ADJ issue-451 80 29 , , PUNCT issue-451 80 30 rights right NOUN issue-451 80 31 and and CCONJ issue-451 80 32 obligations obligation NOUN issue-451 80 33 of of ADP issue-451 80 34 participants participant NOUN issue-451 80 35 in in ADP issue-451 80 36 cryptocurrency cryptocurrency NOUN issue-451 80 37 transactions transaction NOUN issue-451 80 38 and and CCONJ issue-451 80 39 tax tax NOUN issue-451 80 40 rates rate NOUN issue-451 80 41 . . PUNCT issue-451 81 1 in in ADP issue-451 81 2 2014 2014 NUM issue-451 81 3 , , PUNCT issue-451 81 4 the the DET issue-451 81 5 national national PROPN issue-451 81 6 bank bank PROPN issue-451 81 7 of of ADP issue-451 81 8 ukraine ukraine PROPN issue-451 81 9 identified identify VERB issue-451 81 10 bitcoin bitcoin NOUN issue-451 81 11 as as ADP issue-451 81 12 a a DET issue-451 81 13 money money NOUN issue-451 81 14 surrogate surrogate NOUN issue-451 81 15 that that PRON issue-451 81 16 had have VERB issue-451 81 17 no no DET issue-451 81 18 real real ADJ issue-451 81 19 value value NOUN issue-451 81 20 and and CCONJ issue-451 81 21 could could AUX issue-451 81 22 not not PART issue-451 81 23 be be AUX issue-451 81 24 used use VERB issue-451 81 25 by by ADP issue-451 81 26 individuals individual NOUN issue-451 81 27 or or CCONJ issue-451 81 28 legal legal ADJ issue-451 81 29 entities entity NOUN issue-451 81 30 as as ADP issue-451 81 31 a a DET issue-451 81 32 means means NOUN issue-451 81 33 of of ADP issue-451 81 34 payment payment NOUN issue-451 81 35 . . PUNCT issue-451 82 1 then then ADV issue-451 82 2 there there PRON issue-451 82 3 was be VERB issue-451 82 4 a a DET issue-451 82 5 silence silence NOUN issue-451 82 6 for for ADP issue-451 82 7 three three NUM issue-451 82 8 years year NOUN issue-451 82 9 . . PUNCT issue-451 83 1 nevertheless nevertheless ADV issue-451 83 2 , , PUNCT issue-451 83 3 in in ADP issue-451 83 4 2017 2017 NUM issue-451 83 5 , , PUNCT issue-451 83 6 the the DET issue-451 83 7 authorities authority NOUN issue-451 83 8 had have VERB issue-451 83 9 to to PART issue-451 83 10 return return VERB issue-451 83 11 to to ADP issue-451 83 12 this this DET issue-451 83 13 issue issue NOUN issue-451 83 14 . . PUNCT issue-451 84 1 after after ADP issue-451 84 2 a a DET issue-451 84 3 series series NOUN issue-451 84 4 of of ADP issue-451 84 5 publications publication NOUN issue-451 84 6 in in ADP issue-451 84 7 the the DET issue-451 84 8 mass mass NOUN issue-451 84 9 media medium NOUN issue-451 84 10 and and CCONJ issue-451 84 11 an an DET issue-451 84 12 expanded expand VERB issue-451 84 13 discussion discussion NOUN issue-451 84 14 , , PUNCT issue-451 84 15 the the DET issue-451 84 16 national national PROPN issue-451 84 17 bank bank PROPN issue-451 84 18 of of ADP issue-451 84 19 ukraine ukraine PROPN issue-451 84 20 had have VERB issue-451 84 21 to to PART issue-451 84 22 explain explain VERB issue-451 84 23 what what PRON issue-451 84 24 kind kind NOUN issue-451 84 25 of of ADP issue-451 84 26 legal legal ADJ issue-451 84 27 status status NOUN issue-451 84 28 bitcoin bitcoin NOUN issue-451 84 29 had have VERB issue-451 84 30 in in ADP issue-451 84 31 our our PRON issue-451 84 32 country country NOUN issue-451 84 33 . . PUNCT issue-451 85 1 however however ADV issue-451 85 2 , , PUNCT issue-451 85 3 this this DET issue-451 85 4 explanation explanation NOUN issue-451 85 5 was be AUX issue-451 85 6 reduced reduce VERB issue-451 85 7 to to ADP issue-451 85 8 the the DET issue-451 85 9 acknowledgement acknowledgement NOUN issue-451 85 10 of of ADP issue-451 85 11 their their PRON issue-451 85 12 uncertainty uncertainty NOUN issue-451 85 13 on on ADP issue-451 85 14 the the DET issue-451 85 15 issue issue NOUN issue-451 85 16 and and CCONJ issue-451 85 17 obligation obligation NOUN issue-451 85 18 to to PART issue-451 85 19 determine determine VERB issue-451 85 20 it it PRON issue-451 85 21 in in ADP issue-451 85 22 the the DET issue-451 85 23 near near ADJ issue-451 85 24 future future NOUN issue-451 85 25 . . PUNCT issue-451 86 1 the the DET issue-451 86 2 national national PROPN issue-451 86 3 bank bank PROPN issue-451 86 4 of of ADP issue-451 86 5 ukraine ukraine PROPN issue-451 86 6 stated state VERB issue-451 86 7 that that SCONJ issue-451 86 8 at at ADP issue-451 86 9 the the DET issue-451 86 10 moment moment NOUN issue-451 86 11 bitcoin bitcoin PROPN issue-451 86 12 did do AUX issue-451 86 13 not not PART issue-451 86 14 have have VERB issue-451 86 15 a a DET issue-451 86 16 certain certain ADJ issue-451 86 17 legal legal ADJ issue-451 86 18 status status NOUN issue-451 86 19 in in ADP issue-451 86 20 ukraine ukraine NOUN issue-451 86 21 . . PUNCT issue-451 87 1 the the DET issue-451 87 2 definition definition NOUN issue-451 87 3 of of ADP issue-451 87 4 such such DET issue-451 87 5 a a DET issue-451 87 6 status status NOUN issue-451 87 7 is be AUX issue-451 87 8 complicated complicate VERB issue-451 87 9 by by ADP issue-451 87 10 the the DET issue-451 87 11 lack lack NOUN issue-451 87 12 of of ADP issue-451 87 13 a a DET issue-451 87 14 consolidated consolidated ADJ issue-451 87 15 approach approach NOUN issue-451 87 16 to to ADP issue-451 87 17 the the DET issue-451 87 18 classification classification NOUN issue-451 87 19 of of ADP issue-451 87 20 bitcoin bitcoin NOUN issue-451 87 21 and and CCONJ issue-451 87 22 the the DET issue-451 87 23 regulation regulation NOUN issue-451 87 24 of of ADP issue-451 87 25 agreements agreement NOUN issue-451 87 26 with with ADP issue-451 87 27 it it PRON issue-451 87 28 in in ADP issue-451 87 29 the the DET issue-451 87 30 world world NOUN issue-451 87 31 . . PUNCT issue-451 88 1 two two NUM issue-451 88 2 draft draft NOUN issue-451 88 3 laws law NOUN issue-451 88 4 are be AUX issue-451 88 5 being be AUX issue-451 88 6 considered consider VERB issue-451 88 7 by by ADP issue-451 88 8 the the DET issue-451 88 9 verkhovna verkhovna NOUN issue-451 88 10 rada rada PROPN issue-451 88 11 of of ADP issue-451 88 12 ukraine ukraine PROPN issue-451 88 13 . . PUNCT issue-451 89 1 the the DET issue-451 89 2 first first ADJ issue-451 89 3 and and CCONJ issue-451 89 4 the the DET issue-451 89 5 main main ADJ issue-451 89 6 one one NOUN issue-451 89 7 is be AUX issue-451 89 8 no no DET issue-451 89 9 . . NOUN issue-451 89 10 7183 7183 NUM issue-451 89 11 as as ADP issue-451 89 12 of of ADP issue-451 89 13 october october PROPN issue-451 89 14 06 06 NUM issue-451 89 15 , , PUNCT issue-451 89 16 2017 2017 NUM issue-451 89 17 , , PUNCT issue-451 89 18 according accord VERB issue-451 89 19 to to ADP issue-451 89 20 which which PRON issue-451 89 21 the the DET issue-451 89 22 cryptocurrency cryptocurrency NOUN issue-451 89 23 is be AUX issue-451 89 24 recognized recognize VERB issue-451 89 25 as as ADP issue-451 89 26 a a DET issue-451 89 27 program program NOUN issue-451 89 28 code code NOUN issue-451 89 29 ( ( PUNCT issue-451 89 30 a a DET issue-451 89 31 set set NOUN issue-451 89 32 of of ADP issue-451 89 33 symbols symbol NOUN issue-451 89 34 , , PUNCT issue-451 89 35 numbers number NOUN issue-451 89 36 , , PUNCT issue-451 89 37 and and CCONJ issue-451 89 38 letters letter NOUN issue-451 89 39 ) ) PUNCT issue-451 89 40 that that PRON issue-451 89 41 is be AUX issue-451 89 42 the the DET issue-451 89 43 object object NOUN issue-451 89 44 of of ADP issue-451 89 45 property property NOUN issue-451 89 46 rights right NOUN issue-451 89 47 , , PUNCT issue-451 89 48 which which PRON issue-451 89 49 can can AUX issue-451 89 50 act act VERB issue-451 89 51 as as ADP issue-451 89 52 a a DET issue-451 89 53 means means NOUN issue-451 89 54 of of ADP issue-451 89 55 exchange exchange NOUN issue-451 89 56 , , PUNCT issue-451 89 57 the the DET issue-451 89 58 information information NOUN issue-451 89 59 about about ADP issue-451 89 60 which which PRON issue-451 89 61 is be AUX issue-451 89 62 entered enter VERB issue-451 89 63 and and CCONJ issue-451 89 64 stored store VERB issue-451 89 65 in in ADP issue-451 89 66 the the DET issue-451 89 67 blockchain blockchain NOUN issue-451 89 68 system system NOUN issue-451 89 69 as as ADP issue-451 89 70 the the DET issue-451 89 71 accounting accounting NOUN issue-451 89 72 units unit NOUN issue-451 89 73 of of ADP issue-451 89 74 the the DET issue-451 89 75 current current ADJ issue-451 89 76 block block NOUN issue-451 89 77 system system NOUN issue-451 89 78 in in ADP issue-451 89 79 the the DET issue-451 89 80 form form NOUN issue-451 89 81 of of ADP issue-451 89 82 data datum NOUN issue-451 89 83 ( ( PUNCT issue-451 89 84 program program NOUN issue-451 89 85 code code NOUN issue-451 89 86 ) ) PUNCT issue-451 89 87 . . PUNCT issue-451 90 1 if if SCONJ issue-451 90 2 this this DET issue-451 90 3 draft draft NOUN issue-451 90 4 law law NOUN issue-451 90 5 is be AUX issue-451 90 6 adopted adopt VERB issue-451 90 7 , , PUNCT issue-451 90 8 an an DET issue-451 90 9 individual individual NOUN issue-451 90 10 engaged engage VERB issue-451 90 11 in in ADP issue-451 90 12 “ " PUNCT issue-451 90 13 mining mining NOUN issue-451 90 14 ” " PUNCT issue-451 90 15 will will AUX issue-451 90 16 have have VERB issue-451 90 17 to to PART issue-451 90 18 pay pay VERB issue-451 90 19 18 18 NUM issue-451 90 20 % % NOUN issue-451 90 21 tax tax NOUN issue-451 90 22 on on ADP issue-451 90 23 personal personal ADJ issue-451 90 24 income income NOUN issue-451 90 25 and and CCONJ issue-451 90 26 1.5 1.5 NUM issue-451 90 27 % % NOUN issue-451 90 28 of of ADP issue-451 90 29 military military ADJ issue-451 90 30 gathering gathering NOUN issue-451 90 31 to to ADP issue-451 90 32 the the DET issue-451 90 33 state state NOUN issue-451 90 34 . . PUNCT issue-451 91 1 however however ADV issue-451 91 2 , , PUNCT issue-451 91 3 this this DET issue-451 91 4 document document NOUN issue-451 91 5 does do AUX issue-451 91 6 not not PART issue-451 91 7 specify specify VERB issue-451 91 8 from from ADP issue-451 91 9 what what PRON issue-451 91 10 sum sum NOUN issue-451 91 11 to to PART issue-451 91 12 calculate calculate VERB issue-451 91 13 tax tax NOUN issue-451 91 14 and and CCONJ issue-451 91 15 at at ADP issue-451 91 16 what what DET issue-451 91 17 rate rate NOUN issue-451 91 18 to to PART issue-451 91 19 determine determine VERB issue-451 91 20 the the DET issue-451 91 21 tax tax NOUN issue-451 91 22 base base NOUN issue-451 91 23 , , PUNCT issue-451 91 24 because because SCONJ issue-451 91 25 the the DET issue-451 91 26 quotes quote NOUN issue-451 91 27 of of ADP issue-451 91 28 cryptocurrency cryptocurrency NOUN issue-451 91 29 change change NOUN issue-451 91 30 every every DET issue-451 91 31 second second NOUN issue-451 91 32 . . PUNCT issue-451 92 1 using use VERB issue-451 92 2 common common ADJ issue-451 92 3 regulations regulation NOUN issue-451 92 4 of of ADP issue-451 92 5 private private ADJ issue-451 92 6 property property NOUN issue-451 92 7 the the DET issue-451 92 8 subject subject NOUN issue-451 92 9 of of ADP issue-451 92 10 cryptocurrency cryptocurrency NOUN issue-451 92 11 transactions transaction NOUN issue-451 92 12 can can AUX issue-451 92 13 carry carry VERB issue-451 92 14 out out ADP issue-451 92 15 baltic baltic ADJ issue-451 92 16 journal journal NOUN issue-451 92 17 of of ADP issue-451 92 18 economic economic ADJ issue-451 92 19 studies study NOUN issue-451 92 20 257 257 NUM issue-451 92 21 vol vol NOUN issue-451 92 22 . . PUNCT issue-451 93 1 4 4 NUM issue-451 93 2 , , PUNCT issue-451 93 3 no no INTJ issue-451 93 4 . . NOUN issue-451 93 5 3 3 NUM issue-451 93 6 , , PUNCT issue-451 93 7 2018 2018 NUM issue-451 93 8 transactions transaction NOUN issue-451 93 9 for for ADP issue-451 93 10 the the DET issue-451 93 11 exchange exchange NOUN issue-451 93 12 of of ADP issue-451 93 13 one one NUM issue-451 93 14 cryptocurrency cryptocurrency NOUN issue-451 93 15 for for ADP issue-451 93 16 another another PRON issue-451 93 17 , , PUNCT issue-451 93 18 exchange exchange NOUN issue-451 93 19 for for ADP issue-451 93 20 electronic electronic ADJ issue-451 93 21 money money NOUN issue-451 93 22 , , PUNCT issue-451 93 23 currency currency NOUN issue-451 93 24 values value NOUN issue-451 93 25 , , PUNCT issue-451 93 26 securities security NOUN issue-451 93 27 , , PUNCT issue-451 93 28 services service NOUN issue-451 93 29 and and CCONJ issue-451 93 30 goods good NOUN issue-451 93 31 . . PUNCT issue-451 94 1 it it PRON issue-451 94 2 is be AUX issue-451 94 3 also also ADV issue-451 94 4 proposed propose VERB issue-451 94 5 to to PART issue-451 94 6 allow allow VERB issue-451 94 7 cryptocurrency cryptocurrency NOUN issue-451 94 8 exchange exchange NOUN issue-451 94 9 in in ADP issue-451 94 10 ukraine ukraine NOUN issue-451 94 11 . . PUNCT issue-451 95 1 another another DET issue-451 95 2 draft draft NOUN issue-451 95 3 law law NOUN issue-451 95 4 no no NOUN issue-451 95 5 . . PUNCT issue-451 95 6 7183 7183 NUM issue-451 95 7 - - SYM issue-451 95 8 1 1 NUM issue-451 95 9 as as ADP issue-451 95 10 of of ADP issue-451 95 11 october october PROPN issue-451 95 12 10 10 NUM issue-451 95 13 , , PUNCT issue-451 95 14 2017 2017 NUM issue-451 95 15 , , PUNCT issue-451 95 16 provides provide VERB issue-451 95 17 for for ADP issue-451 95 18 the the DET issue-451 95 19 definition definition NOUN issue-451 95 20 of of ADP issue-451 95 21 cryptocurrency cryptocurrency NOUN issue-451 95 22 as as ADP issue-451 95 23 a a DET issue-451 95 24 decentralized decentralize VERB issue-451 95 25 digital digital ADJ issue-451 95 26 value value NOUN issue-451 95 27 measurement measurement NOUN issue-451 95 28 that that PRON issue-451 95 29 can can AUX issue-451 95 30 be be AUX issue-451 95 31 denominated denominate VERB issue-451 95 32 in in ADP issue-451 95 33 numerical numerical ADJ issue-451 95 34 form form NOUN issue-451 95 35 and and CCONJ issue-451 95 36 functions function NOUN issue-451 95 37 as as ADP issue-451 95 38 a a DET issue-451 95 39 means means NOUN issue-451 95 40 of of ADP issue-451 95 41 exchange exchange NOUN issue-451 95 42 , , PUNCT issue-451 95 43 a a DET issue-451 95 44 store store NOUN issue-451 95 45 of of ADP issue-451 95 46 value value NOUN issue-451 95 47 or or CCONJ issue-451 95 48 a a DET issue-451 95 49 unit unit NOUN issue-451 95 50 of of ADP issue-451 95 51 account account NOUN issue-451 95 52 , , PUNCT issue-451 95 53 which which PRON issue-451 95 54 is be AUX issue-451 95 55 based base VERB issue-451 95 56 on on ADP issue-451 95 57 mathematical mathematical ADJ issue-451 95 58 calculations calculation NOUN issue-451 95 59 being be AUX issue-451 95 60 their their PRON issue-451 95 61 result result NOUN issue-451 95 62 and and CCONJ issue-451 95 63 has have VERB issue-451 95 64 cryptographic cryptographic ADJ issue-451 95 65 protection protection NOUN issue-451 95 66 of of ADP issue-451 95 67 accounting accounting NOUN issue-451 95 68 . . PUNCT issue-451 96 1 the the DET issue-451 96 2 authors author NOUN issue-451 96 3 of of ADP issue-451 96 4 the the DET issue-451 96 5 draft draft NOUN issue-451 96 6 law law NOUN issue-451 96 7 no no NOUN issue-451 96 8 . . NOUN issue-451 96 9 7183 7183 NUM issue-451 96 10 - - SYM issue-451 96 11 1 1 NUM issue-451 96 12 on on ADP issue-451 96 13 october october PROPN issue-451 96 14 10 10 NUM issue-451 96 15 , , PUNCT issue-451 96 16 2017 2017 NUM issue-451 96 17 , , PUNCT issue-451 96 18 offer offer VERB issue-451 96 19 to to PART issue-451 96 20 consider consider VERB issue-451 96 21 cryptocurrency cryptocurrency NOUN issue-451 96 22 a a DET issue-451 96 23 financial financial ADJ issue-451 96 24 asset asset NOUN issue-451 96 25 for for ADP issue-451 96 26 legal legal ADJ issue-451 96 27 regulation regulation NOUN issue-451 96 28 . . PUNCT issue-451 97 1 an an DET issue-451 97 2 alternative alternative ADJ issue-451 97 3 approach approach NOUN issue-451 97 4 to to ADP issue-451 97 5 regulation regulation NOUN issue-451 97 6 of of ADP issue-451 97 7 cryptocurrency cryptocurrency NOUN issue-451 97 8 transactions transaction NOUN issue-451 97 9 is be AUX issue-451 97 10 to to PART issue-451 97 11 recognize recognize VERB issue-451 97 12 “ " PUNCT issue-451 97 13 mining mining NOUN issue-451 97 14 ” " PUNCT issue-451 97 15 ( ( PUNCT issue-451 97 16 creating create VERB issue-451 97 17 cryptocurrency cryptocurrency NOUN issue-451 97 18 ) ) PUNCT issue-451 97 19 as as ADP issue-451 97 20 a a DET issue-451 97 21 business business NOUN issue-451 97 22 operation operation NOUN issue-451 97 23 category category NOUN issue-451 97 24 , , PUNCT issue-451 97 25 that that ADV issue-451 97 26 is is ADV issue-451 97 27 , , PUNCT issue-451 97 28 an an DET issue-451 97 29 activity activity NOUN issue-451 97 30 classified classify VERB issue-451 97 31 by by ADP issue-451 97 32 nace-2010 nace-2010 ADJ issue-451 97 33 class class NOUN issue-451 97 34 63.11 63.11 NUM issue-451 97 35 , , PUNCT issue-451 97 36 namely namely ADV issue-451 97 37 , , PUNCT issue-451 97 38 data datum NOUN issue-451 97 39 processing processing NOUN issue-451 97 40 , , PUNCT issue-451 97 41 information information NOUN issue-451 97 42 placement placement NOUN issue-451 97 43 on on ADP issue-451 97 44 websites website NOUN issue-451 97 45 and and CCONJ issue-451 97 46 related related ADJ issue-451 97 47 activities activity NOUN issue-451 97 48 . . PUNCT issue-451 98 1 the the DET issue-451 98 2 above above ADJ issue-451 98 3 will will AUX issue-451 98 4 enable enable VERB issue-451 98 5 individuals individual NOUN issue-451 98 6 involved involve VERB issue-451 98 7 in in ADP issue-451 98 8 mining mining NOUN issue-451 98 9 to to PART issue-451 98 10 engage engage VERB issue-451 98 11 legally legally ADV issue-451 98 12 in in ADP issue-451 98 13 economic economic ADJ issue-451 98 14 activity activity NOUN issue-451 98 15 by by ADP issue-451 98 16 the the DET issue-451 98 17 main main ADJ issue-451 98 18 activity activity NOUN issue-451 98 19 class class NOUN issue-451 98 20 63.11 63.11 NUM issue-451 98 21 qweal-2010 qweal-2010 NOUN issue-451 98 22 , , PUNCT issue-451 98 23 and and CCONJ issue-451 98 24 the the DET issue-451 98 25 state state NOUN issue-451 98 26 – – PUNCT issue-451 98 27 to to PART issue-451 98 28 receive receive VERB issue-451 98 29 income income NOUN issue-451 98 30 in in ADP issue-451 98 31 the the DET issue-451 98 32 form form NOUN issue-451 98 33 of of ADP issue-451 98 34 taxes taxis NOUN issue-451 98 35 from from ADP issue-451 98 36 the the DET issue-451 98 37 operations operation NOUN issue-451 98 38 of of ADP issue-451 98 39 creation creation NOUN issue-451 98 40 , , PUNCT issue-451 98 41 sale sale NOUN issue-451 98 42 , , PUNCT issue-451 98 43 and and CCONJ issue-451 98 44 purchase purchase NOUN issue-451 98 45 of of ADP issue-451 98 46 cryptocurrency cryptocurrency NOUN issue-451 98 47 . . PUNCT issue-451 99 1 in in ADP issue-451 99 2 addition addition NOUN issue-451 99 3 , , PUNCT issue-451 99 4 according accord VERB issue-451 99 5 to to ADP issue-451 99 6 the the DET issue-451 99 7 current current ADJ issue-451 99 8 tax tax NOUN issue-451 99 9 legislation legislation NOUN issue-451 99 10 , , PUNCT issue-451 99 11 when when SCONJ issue-451 99 12 establishing establish VERB issue-451 99 13 a a DET issue-451 99 14 particular particular ADJ issue-451 99 15 tax tax NOUN issue-451 99 16 , , PUNCT issue-451 99 17 it it PRON issue-451 99 18 is be AUX issue-451 99 19 mandatory mandatory ADJ issue-451 99 20 to to PART issue-451 99 21 determine determine VERB issue-451 99 22 such such ADJ issue-451 99 23 elements element NOUN issue-451 99 24 as as ADP issue-451 99 25 : : PUNCT issue-451 99 26 taxpayers taxpayer NOUN issue-451 99 27 ; ; PUNCT issue-451 99 28 the the DET issue-451 99 29 object object NOUN issue-451 99 30 of of ADP issue-451 99 31 taxation taxation NOUN issue-451 99 32 ; ; PUNCT issue-451 99 33 tax tax NOUN issue-451 99 34 base base NOUN issue-451 99 35 ; ; PUNCT issue-451 99 36 tax tax NOUN issue-451 99 37 rate rate NOUN issue-451 99 38 ; ; PUNCT issue-451 99 39 tax tax NOUN issue-451 99 40 calculation calculation NOUN issue-451 99 41 procedure procedure NOUN issue-451 99 42 ; ; PUNCT issue-451 99 43 tax tax NOUN issue-451 99 44 period period NOUN issue-451 99 45 ; ; PUNCT issue-451 99 46 tax tax NOUN issue-451 99 47 payment payment NOUN issue-451 99 48 term term NOUN issue-451 99 49 and and CCONJ issue-451 99 50 procedure procedure NOUN issue-451 99 51 ; ; PUNCT issue-451 99 52 the the DET issue-451 99 53 term term NOUN issue-451 99 54 and and CCONJ issue-451 99 55 procedure procedure NOUN issue-451 99 56 for for ADP issue-451 99 57 reporting report VERB issue-451 99 58 on on ADP issue-451 99 59 the the DET issue-451 99 60 calculation calculation NOUN issue-451 99 61 and and CCONJ issue-451 99 62 payment payment NOUN issue-451 99 63 of of ADP issue-451 99 64 tax tax NOUN issue-451 99 65 . . PUNCT issue-451 100 1 if if SCONJ issue-451 100 2 for for ADP issue-451 100 3 any any DET issue-451 100 4 reason reason NOUN issue-451 100 5 , , PUNCT issue-451 100 6 this this PRON issue-451 100 7 or or CCONJ issue-451 100 8 that that DET issue-451 100 9 item item NOUN issue-451 100 10 is be AUX issue-451 100 11 not not PART issue-451 100 12 set set VERB issue-451 100 13 , , PUNCT issue-451 100 14 the the DET issue-451 100 15 tax tax NOUN issue-451 100 16 is be AUX issue-451 100 17 considered consider VERB issue-451 100 18 not not PART issue-451 100 19 to to PART issue-451 100 20 be be AUX issue-451 100 21 set set VERB issue-451 100 22 . . PUNCT issue-451 101 1 therefore therefore ADV issue-451 101 2 , , PUNCT issue-451 101 3 first first ADV issue-451 101 4 , , PUNCT issue-451 101 5 the the DET issue-451 101 6 state state NOUN issue-451 101 7 must must AUX issue-451 101 8 determine determine VERB issue-451 101 9 what what PRON issue-451 101 10 cryptocurrency cryptocurrency NOUN issue-451 101 11 , , PUNCT issue-451 101 12 in in ADP issue-451 101 13 general general ADJ issue-451 101 14 , , PUNCT issue-451 101 15 and and CCONJ issue-451 101 16 bitcoin bitcoin NOUN issue-451 101 17 , , PUNCT issue-451 101 18 in in ADP issue-451 101 19 particular particular ADJ issue-451 101 20 , , PUNCT issue-451 101 21 are be AUX issue-451 101 22 in in ADP issue-451 101 23 ukraine ukraine NOUN issue-451 101 24 , , PUNCT issue-451 101 25 and and CCONJ issue-451 101 26 second second ADV issue-451 101 27 , , PUNCT issue-451 101 28 indicate indicate VERB issue-451 101 29 how how SCONJ issue-451 101 30 to to PART issue-451 101 31 pay pay VERB issue-451 101 32 taxes taxis NOUN issue-451 101 33 on on ADP issue-451 101 34 cryptocurrency cryptocurrency NOUN issue-451 101 35 transactions transaction NOUN issue-451 101 36 and and CCONJ issue-451 101 37 necessarily necessarily ADV issue-451 101 38 define define VERB issue-451 101 39 the the DET issue-451 101 40 elements element NOUN issue-451 101 41 of of ADP issue-451 101 42 tax tax NOUN issue-451 101 43 that that PRON issue-451 101 44 will will AUX issue-451 101 45 then then ADV issue-451 101 46 be be AUX issue-451 101 47 collected collect VERB issue-451 101 48 in in ADP issue-451 101 49 the the DET issue-451 101 50 state state NOUN issue-451 101 51 . . PUNCT issue-451 102 1 negative negative ADJ issue-451 102 2 averment averment NOUN issue-451 102 3 on on ADP issue-451 102 4 cryptocurrency cryptocurrency NOUN issue-451 102 5 by by ADP issue-451 102 6 financial financial ADJ issue-451 102 7 regulators regulator NOUN issue-451 102 8 means mean VERB issue-451 102 9 that that SCONJ issue-451 102 10 in in ADP issue-451 102 11 case case NOUN issue-451 102 12 of of ADP issue-451 102 13 virtual virtual ADJ issue-451 102 14 asset asset NOUN issue-451 102 15 impairment impairment NOUN issue-451 102 16 , , PUNCT issue-451 102 17 the the DET issue-451 102 18 state state NOUN issue-451 102 19 has have VERB issue-451 102 20 no no DET issue-451 102 21 mechanisms mechanism NOUN issue-451 102 22 for for SCONJ issue-451 102 23 investors investor NOUN issue-451 102 24 to to PART issue-451 102 25 compensate compensate VERB issue-451 102 26 cash cash NOUN issue-451 102 27 losses loss NOUN issue-451 102 28 , , PUNCT issue-451 102 29 as as SCONJ issue-451 102 30 it it PRON issue-451 102 31 happens happen VERB issue-451 102 32 with with ADP issue-451 102 33 bank bank NOUN issue-451 102 34 deposits deposit NOUN issue-451 102 35 or or CCONJ issue-451 102 36 other other ADJ issue-451 102 37 financial financial ADJ issue-451 102 38 instruments instrument NOUN issue-451 102 39 . . PUNCT issue-451 103 1 according accord VERB issue-451 103 2 to to ADP issue-451 103 3 the the DET issue-451 103 4 authorities authority NOUN issue-451 103 5 , , PUNCT issue-451 103 6 the the DET issue-451 103 7 risks risk NOUN issue-451 103 8 of of ADP issue-451 103 9 using use VERB issue-451 103 10 cryptocurrency cryptocurrency NOUN issue-451 103 11 in in ADP issue-451 103 12 ukraine ukraine NOUN issue-451 103 13 may may AUX issue-451 103 14 also also ADV issue-451 103 15 be be AUX issue-451 103 16 related relate VERB issue-451 103 17 to to ADP issue-451 103 18 tax tax NOUN issue-451 103 19 legislation legislation NOUN issue-451 103 20 and and CCONJ issue-451 103 21 the the DET issue-451 103 22 lack lack NOUN issue-451 103 23 of of ADP issue-451 103 24 proper proper ADJ issue-451 103 25 judicial judicial ADJ issue-451 103 26 protection protection NOUN issue-451 103 27 of of ADP issue-451 103 28 participant participant ADJ issue-451 103 29 interests interest NOUN issue-451 103 30 in in ADP issue-451 103 31 cryptocurrency cryptocurrency NOUN issue-451 103 32 transactions transaction NOUN issue-451 103 33 the the DET issue-451 103 34 unregulated unregulated ADJ issue-451 103 35 status status NOUN issue-451 103 36 of of ADP issue-451 103 37 cryptocurrencies cryptocurrencie NOUN issue-451 103 38 in in ADP issue-451 103 39 ukraine ukraine NOUN issue-451 103 40 does do AUX issue-451 103 41 not not PART issue-451 103 42 allow allow VERB issue-451 103 43 legal legal ADJ issue-451 103 44 entities entity NOUN issue-451 103 45 to to PART issue-451 103 46 participate participate VERB issue-451 103 47 in in ADP issue-451 103 48 transactions transaction NOUN issue-451 103 49 with with ADP issue-451 103 50 them they PRON issue-451 103 51 . . PUNCT issue-451 104 1 accounting accounting NOUN issue-451 104 2 and and CCONJ issue-451 104 3 tax tax NOUN issue-451 104 4 compliance compliance NOUN issue-451 104 5 are be AUX issue-451 104 6 impossible impossible ADJ issue-451 104 7 for for ADP issue-451 104 8 such such ADJ issue-451 104 9 assets asset NOUN issue-451 104 10 . . PUNCT issue-451 105 1 for for ADP issue-451 105 2 any any DET issue-451 105 3 accountant accountant NOUN issue-451 105 4 , , PUNCT issue-451 105 5 this this DET issue-451 105 6 operation operation NOUN issue-451 105 7 is be AUX issue-451 105 8 extremely extremely ADV issue-451 105 9 risky risky ADJ issue-451 105 10 , , PUNCT issue-451 105 11 because because SCONJ issue-451 105 12 the the DET issue-451 105 13 lack lack NOUN issue-451 105 14 of of ADP issue-451 105 15 a a DET issue-451 105 16 normative normative ADJ issue-451 105 17 definition definition NOUN issue-451 105 18 of of ADP issue-451 105 19 “ " PUNCT issue-451 105 20 cryptocurrency cryptocurrency NOUN issue-451 105 21 ” " PUNCT issue-451 105 22 leads lead VERB issue-451 105 23 to to ADP issue-451 105 24 uncertainty uncertainty NOUN issue-451 105 25 of of ADP issue-451 105 26 correct correct ADJ issue-451 105 27 entering enter VERB issue-451 105 28 corresponding correspond VERB issue-451 105 29 transactions transaction NOUN issue-451 105 30 into into ADP issue-451 105 31 financial financial ADJ issue-451 105 32 statements statement NOUN issue-451 105 33 , , PUNCT issue-451 105 34 and and CCONJ issue-451 105 35 consequently consequently ADV issue-451 105 36 , , PUNCT issue-451 105 37 to to ADP issue-451 105 38 errors error NOUN issue-451 105 39 in in ADP issue-451 105 40 taxation taxation NOUN issue-451 105 41 and and CCONJ issue-451 105 42 determination determination NOUN issue-451 105 43 of of ADP issue-451 105 44 tax tax NOUN issue-451 105 45 liabilities liability NOUN issue-451 105 46 . . PUNCT issue-451 106 1 in in ADP issue-451 106 2 the the DET issue-451 106 3 future future NOUN issue-451 106 4 , , PUNCT issue-451 106 5 it it PRON issue-451 106 6 may may AUX issue-451 106 7 cause cause VERB issue-451 106 8 tax tax NOUN issue-451 106 9 deductions deduction NOUN issue-451 106 10 and and CCONJ issue-451 106 11 problems problem NOUN issue-451 106 12 for for ADP issue-451 106 13 the the DET issue-451 106 14 entity entity NOUN issue-451 106 15 . . PUNCT issue-451 107 1 4 4 X issue-451 107 2 . . X issue-451 107 3 conclusions conclusion NOUN issue-451 107 4 the the DET issue-451 107 5 absence absence NOUN issue-451 107 6 of of ADP issue-451 107 7 legal legal ADJ issue-451 107 8 regulation regulation NOUN issue-451 107 9 on on ADP issue-451 107 10 cryptocurrency cryptocurrency NOUN issue-451 107 11 complicates complicate NOUN issue-451 107 12 protecting protect VERB issue-451 107 13 the the DET issue-451 107 14 rights right NOUN issue-451 107 15 of of ADP issue-451 107 16 cryptocurrency cryptocurrency NOUN issue-451 107 17 holders holder NOUN issue-451 107 18 in in ADP issue-451 107 19 the the DET issue-451 107 20 courts court NOUN issue-451 107 21 . . PUNCT issue-451 108 1 according accord VERB issue-451 108 2 to to ADP issue-451 108 3 some some DET issue-451 108 4 court court NOUN issue-451 108 5 decisions decision NOUN issue-451 108 6 , , PUNCT issue-451 108 7 bitcoin bitcoin PROPN issue-451 108 8 has have AUX issue-451 108 9 not not PART issue-451 108 10 been be AUX issue-451 108 11 recognized recognize VERB issue-451 108 12 as as ADP issue-451 108 13 goods good NOUN issue-451 108 14 or or CCONJ issue-451 108 15 property property NOUN issue-451 108 16 rights right NOUN issue-451 108 17 to to ADP issue-451 108 18 the the DET issue-451 108 19 entries entry NOUN issue-451 108 20 in in ADP issue-451 108 21 the the DET issue-451 108 22 open open ADJ issue-451 108 23 database database NOUN issue-451 108 24 of of ADP issue-451 108 25 blockchain blockchain PROPN issue-451 108 26 and and CCONJ issue-451 108 27 determined determine VERB issue-451 108 28 as as ADP issue-451 108 29 an an DET issue-451 108 30 object object NOUN issue-451 108 31 that that PRON issue-451 108 32 can can AUX issue-451 108 33 not not PART issue-451 108 34 be be AUX issue-451 108 35 subject subject ADJ issue-451 108 36 to to ADP issue-451 108 37 legal legal ADJ issue-451 108 38 protection protection NOUN issue-451 108 39 at at ADV issue-451 108 40 all all ADV issue-451 108 41 and and CCONJ issue-451 108 42 can can AUX issue-451 108 43 not not PART issue-451 108 44 be be AUX issue-451 108 45 claimed claim VERB issue-451 108 46 by by ADP issue-451 108 47 enforcement enforcement NOUN issue-451 108 48 . . PUNCT issue-451 109 1 therefore therefore ADV issue-451 109 2 , , PUNCT issue-451 109 3 under under ADP issue-451 109 4 current current ADJ issue-451 109 5 economic economic ADJ issue-451 109 6 conditions condition NOUN issue-451 109 7 in in ADP issue-451 109 8 ukraine ukraine NOUN issue-451 109 9 , , PUNCT issue-451 109 10 it it PRON issue-451 109 11 is be AUX issue-451 109 12 urgent urgent ADJ issue-451 109 13 to to PART issue-451 109 14 legalize legalize VERB issue-451 109 15 the the DET issue-451 109 16 circulation circulation NOUN issue-451 109 17 of of ADP issue-451 109 18 cryptocurrencies cryptocurrencie NOUN issue-451 109 19 in in ADP issue-451 109 20 the the DET issue-451 109 21 domestic domestic ADJ issue-451 109 22 market market NOUN issue-451 109 23 and and CCONJ issue-451 109 24 to to PART issue-451 109 25 create create VERB issue-451 109 26 a a DET issue-451 109 27 legal legal ADJ issue-451 109 28 framework framework NOUN issue-451 109 29 for for ADP issue-451 109 30 state state NOUN issue-451 109 31 regulation regulation NOUN issue-451 109 32 of of ADP issue-451 109 33 economic economic ADJ issue-451 109 34 relations relation NOUN issue-451 109 35 on on ADP issue-451 109 36 their their PRON issue-451 109 37 basis basis NOUN issue-451 109 38 , , PUNCT issue-451 109 39 as as ADV issue-451 109 40 well well ADV issue-451 109 41 as as ADP issue-451 109 42 entrepreneurial entrepreneurial ADJ issue-451 109 43 activity activity NOUN issue-451 109 44 . . PUNCT issue-451 110 1 references reference NOUN issue-451 110 2 : : PUNCT issue-451 110 3 hnatiuk hnatiuk PROPN issue-451 110 4 m.d m.d PROPN issue-451 110 5 . . PROPN issue-451 110 6 ( ( PUNCT issue-451 110 7 2007 2007 NUM issue-451 110 8 ) ) PUNCT issue-451 110 9 . . PUNCT issue-451 111 1 pravozastosuvannia pravozastosuvannia PROPN issue-451 111 2 ta ta PROPN issue-451 111 3 yoho yoho PROPN issue-451 111 4 mistse mistse VERB issue-451 111 5 v v NUM issue-451 111 6 protsesi protsesi NOUN issue-451 111 7 realizatsii realizatsii PROPN issue-451 111 8 prava prava NOUN issue-451 112 1 [ [ X issue-451 112 2 law law NOUN issue-451 112 3 enforcement enforcement NOUN issue-451 112 4 and and CCONJ issue-451 112 5 its its PRON issue-451 112 6 place place NOUN issue-451 112 7 in in ADP issue-451 112 8 law law NOUN issue-451 112 9 realization realization NOUN issue-451 112 10 ] ] PUNCT issue-451 112 11 ( ( PUNCT issue-451 112 12 dissertation dissertation NOUN issue-451 112 13 of of ADP issue-451 112 14 phd phd NOUN issue-451 112 15 in in ADP issue-451 112 16 specialty specialty NOUN issue-451 112 17 12.00.01 12.00.01 NOUN issue-451 112 18 . . PUNCT issue-451 112 19 ) ) PUNCT issue-451 112 20 , , PUNCT issue-451 112 21 211 211 NUM issue-451 112 22 p. p. NOUN issue-451 112 23 ( ( PUNCT issue-451 112 24 in in ADP issue-451 112 25 ukrainian ukrainian PROPN issue-451 112 26 ) ) PUNCT issue-451 112 27 karaseva karaseva PROPN issue-451 112 28 m.v m.v PROPN issue-451 112 29 . . PUNCT issue-451 113 1 ( ( PUNCT issue-451 113 2 ed ed NOUN issue-451 113 3 . . PUNCT issue-451 113 4 ) ) PUNCT issue-451 114 1 ( ( PUNCT issue-451 114 2 2002 2002 NUM issue-451 114 3 ) ) PUNCT issue-451 114 4 . . PUNCT issue-451 115 1 finansovoe finansovoe PROPN issue-451 115 2 pravo pravo PROPN issue-451 115 3 rossiiskoi rossiiskoi PROPN issue-451 115 4 federatsii federatsii PROPN issue-451 115 5 : : PUNCT issue-451 115 6 uchebnyk uchebnyk PROPN issue-451 116 1 [ [ X issue-451 116 2 financial financial ADJ issue-451 116 3 law law NOUN issue-451 116 4 of of ADP issue-451 116 5 the the DET issue-451 116 6 russian russian PROPN issue-451 116 7 federation federation PROPN issue-451 116 8 : : PUNCT issue-451 116 9 a a DET issue-451 116 10 teaching teaching NOUN issue-451 116 11 manual manual NOUN issue-451 116 12 ] ] PUNCT issue-451 116 13 . . PUNCT issue-451 117 1 m. m. NOUN issue-451 117 2 : : PUNCT issue-451 118 1 yurist yurist ADJ issue-451 118 2 , , PUNCT issue-451 118 3 576 576 NUM issue-451 118 4 p. p. NOUN issue-451 118 5 ( ( PUNCT issue-451 118 6 in in ADP issue-451 118 7 russian russian PROPN issue-451 118 8 ) ) PUNCT issue-451 119 1 ashmarina ashmarina PROPN issue-451 119 2 e.m e.m PROPN issue-451 119 3 . . PROPN issue-451 119 4 ( ( PUNCT issue-451 119 5 2011 2011 NUM issue-451 119 6 ) ) PUNCT issue-451 119 7 . . PUNCT issue-451 120 1 nekotorye nekotorye PROPN issue-451 120 2 osobennosti osobennosti PROPN issue-451 120 3 predmeta predmeta PROPN issue-451 120 4 , , PUNCT issue-451 120 5 metoda metoda PROPN issue-451 120 6 pravovogo pravovogo PROPN issue-451 120 7 regulirovaniia regulirovaniia VERB issue-451 120 8 y y PROPN issue-451 120 9 otdelnykh otdelnykh PROPN issue-451 120 10 norm norm NOUN issue-451 120 11 sovremennogo sovremennogo PROPN issue-451 120 12 finansovogo finansovogo PROPN issue-451 120 13 prava prava NOUN issue-451 121 1 [ [ X issue-451 121 2 some some DET issue-451 121 3 features feature NOUN issue-451 121 4 of of ADP issue-451 121 5 the the DET issue-451 121 6 subject subject NOUN issue-451 121 7 , , PUNCT issue-451 121 8 the the DET issue-451 121 9 method method NOUN issue-451 121 10 of of ADP issue-451 121 11 legal legal ADJ issue-451 121 12 regulation regulation NOUN issue-451 121 13 and and CCONJ issue-451 121 14 individual individual ADJ issue-451 121 15 norms norm NOUN issue-451 121 16 of of ADP issue-451 121 17 modern modern ADJ issue-451 121 18 financial financial ADJ issue-451 121 19 law law NOUN issue-451 121 20 ] ] PUNCT issue-451 121 21 . . PUNCT issue-451 122 1 gosudarstvo gosudarstvo PROPN issue-451 122 2 i i PRON issue-451 122 3 pravo pravo VERB issue-451 122 4 [ [ X issue-451 122 5 state state NOUN issue-451 122 6 and and CCONJ issue-451 122 7 law law NOUN issue-451 122 8 ] ] PUNCT issue-451 122 9 , , PUNCT issue-451 122 10 3 3 NUM issue-451 122 11 , , PUNCT issue-451 122 12 16 16 NUM issue-451 122 13 - - SYM issue-451 122 14 23 23 NUM issue-451 122 15 . . PUNCT issue-451 123 1 ( ( PUNCT issue-451 123 2 in in ADP issue-451 123 3 russian russian ADJ issue-451 123 4 ) ) PUNCT issue-451 123 5 valevskyi valevskyi NOUN issue-451 123 6 o.l o.l PROPN issue-451 123 7 . . PROPN issue-451 123 8 ( ( PUNCT issue-451 123 9 2001 2001 NUM issue-451 123 10 ) ) PUNCT issue-451 123 11 . . PUNCT issue-451 124 1 derzhavna derzhavna PROPN issue-451 124 2 polityka polityka ADJ issue-451 124 3 v v ADP issue-451 124 4 ukraini ukraini NOUN issue-451 124 5 : : PUNCT issue-451 124 6 metodolohiia metodolohiia PROPN issue-451 124 7 analizu analizu PROPN issue-451 124 8 , , PUNCT issue-451 124 9 stratehiia stratehiia ADJ issue-451 124 10 , , PUNCT issue-451 124 11 mekhanizmy mekhanizmy PROPN issue-451 124 12 vprovadzhennia vprovadzhennia PROPN issue-451 125 1 [ [ X issue-451 125 2 state state NOUN issue-451 125 3 policy policy NOUN issue-451 125 4 in in ADP issue-451 125 5 ukraine ukraine NOUN issue-451 125 6 : : PUNCT issue-451 125 7 methodology methodology NOUN issue-451 125 8 of of ADP issue-451 125 9 analysis analysis NOUN issue-451 125 10 , , PUNCT issue-451 125 11 strategy strategy NOUN issue-451 125 12 , , PUNCT issue-451 125 13 implementation implementation NOUN issue-451 125 14 mechanisms mechanism NOUN issue-451 125 15 ] ] PUNCT issue-451 125 16 ( ( PUNCT issue-451 125 17 monography monography NOUN issue-451 125 18 ) ) PUNCT issue-451 125 19 . . PUNCT issue-451 126 1 k. k. NOUN issue-451 126 2 : : PUNCT issue-451 127 1 nisr nisr ADJ issue-451 127 2 , , PUNCT issue-451 127 3 242 242 NUM issue-451 127 4 p. p. NOUN issue-451 127 5 ( ( PUNCT issue-451 127 6 in in ADP issue-451 127 7 ukrainian ukrainian ADJ issue-451 127 8 ) ) PUNCT issue-451 127 9 godme godme PROPN issue-451 127 10 p.m. p.m. NOUN issue-451 127 11 ( ( PUNCT issue-451 127 12 1978 1978 NUM issue-451 127 13 ) ) PUNCT issue-451 127 14 . . PUNCT issue-451 128 1 finansovoe finansovoe PROPN issue-451 128 2 pravo pravo PROPN issue-451 128 3 [ [ X issue-451 128 4 financial financial ADJ issue-451 128 5 law law NOUN issue-451 128 6 ] ] PUNCT issue-451 128 7 . . PUNCT issue-451 129 1 m. m. NOUN issue-451 129 2 : : PUNCT issue-451 129 3 progress progress NOUN issue-451 129 4 , , PUNCT issue-451 129 5 428 428 NUM issue-451 129 6 p. p. NOUN issue-451 129 7 ( ( PUNCT issue-451 129 8 in in ADP issue-451 129 9 russian russian ADJ issue-451 129 10 ) ) PUNCT issue-451 129 11 fokin fokin PROPN issue-451 129 12 v.m v.m PROPN issue-451 129 13 . . PUNCT issue-451 129 14 ( ( PUNCT issue-451 129 15 2004 2004 NUM issue-451 129 16 ) ) PUNCT issue-451 129 17 . . PUNCT issue-451 130 1 nalogovoe nalogovoe PROPN issue-451 130 2 regulirovanie regulirovanie PROPN issue-451 130 3 : : PUNCT issue-451 131 1 ucheb ucheb ADJ issue-451 131 2 . . PUNCT issue-451 132 1 posobie posobie NOUN issue-451 132 2 [ [ X issue-451 132 3 tax tax NOUN issue-451 132 4 regulation regulation NOUN issue-451 132 5 : : PUNCT issue-451 132 6 a a DET issue-451 132 7 teaching teaching NOUN issue-451 132 8 manual manual NOUN issue-451 132 9 ] ] PUNCT issue-451 132 10 . . PUNCT issue-451 133 1 s.g s.g PROPN issue-451 133 2 . . PROPN issue-451 133 3 pepeliaev pepeliaev PROPN issue-451 133 4 ( ( PUNCT issue-451 133 5 ed ed NOUN issue-451 133 6 . . PUNCT issue-451 133 7 ) ) PUNCT issue-451 133 8 . . PUNCT issue-451 134 1 moscow moscow PROPN issue-451 134 2 : : PUNCT issue-451 134 3 statut statut PROPN issue-451 134 4 , , PUNCT issue-451 134 5 297 297 NUM issue-451 134 6 p. p. NOUN issue-451 134 7 ( ( PUNCT issue-451 134 8 in in ADP issue-451 134 9 russian russian ADJ issue-451 134 10 ) ) PUNCT issue-451 134 11 kozyrin kozyrin PROPN issue-451 134 12 a.n a.n PROPN issue-451 134 13 . . PROPN issue-451 134 14 ( ( PUNCT issue-451 134 15 1993 1993 NUM issue-451 134 16 ) ) PUNCT issue-451 134 17 . . PUNCT issue-451 135 1 nalogovoe nalogovoe PROPN issue-451 135 2 pravo pravo PROPN issue-451 135 3 zarubezhnykh zarubezhnykh PROPN issue-451 135 4 stran stran PROPN issue-451 135 5 : : PUNCT issue-451 135 6 voprosy voprosy PROPN issue-451 135 7 teorii teorii PROPN issue-451 135 8 y y PROPN issue-451 135 9 praktiki praktiki PROPN issue-451 136 1 [ [ X issue-451 136 2 tax tax NOUN issue-451 136 3 law law NOUN issue-451 136 4 of of ADP issue-451 136 5 foreign foreign ADJ issue-451 136 6 countries country NOUN issue-451 136 7 : : PUNCT issue-451 136 8 issues issue NOUN issue-451 136 9 of of ADP issue-451 136 10 theory theory NOUN issue-451 136 11 and and CCONJ issue-451 136 12 practice practice NOUN issue-451 136 13 ] ] PUNCT issue-451 136 14 . . PUNCT issue-451 137 1 m. m. NOUN issue-451 137 2 : : PUNCT issue-451 137 3 manuscript manuscript NOUN issue-451 137 4 , , PUNCT issue-451 137 5 112 112 NUM issue-451 137 6 p. p. NOUN issue-451 137 7 ( ( PUNCT issue-451 137 8 in in ADP issue-451 137 9 russian russian ADJ issue-451 137 10 ) ) PUNCT issue-451 137 11 baltic baltic PROPN issue-451 137 12 journal journal PROPN issue-451 137 13 of of ADP issue-451 137 14 economic economic ADJ issue-451 137 15 studies study NOUN issue-451 137 16 258 258 NUM issue-451 137 17 vol vol NOUN issue-451 137 18 . . PROPN issue-451 138 1 4 4 NUM issue-451 138 2 , , PUNCT issue-451 138 3 no no INTJ issue-451 138 4 . . NOUN issue-451 138 5 3 3 NUM issue-451 138 6 , , PUNCT issue-451 138 7 2018 2018 NUM issue-451 138 8 zemlin zemlin PROPN issue-451 138 9 a.i a.i PROPN issue-451 138 10 . . PROPN issue-451 138 11 ( ( PUNCT issue-451 138 12 2005 2005 NUM issue-451 138 13 ) ) PUNCT issue-451 138 14 . . PUNCT issue-451 139 1 nalogovoe nalogovoe PROPN issue-451 139 2 pravo pravo PROPN issue-451 139 3 : : PUNCT issue-451 139 4 uchebnik uchebnik PROPN issue-451 140 1 [ [ PUNCT issue-451 140 2 tax tax NOUN issue-451 140 3 law law NOUN issue-451 140 4 : : PUNCT issue-451 140 5 a a DET issue-451 140 6 teaching teaching NOUN issue-451 140 7 manual manual NOUN issue-451 140 8 ] ] PUNCT issue-451 140 9 . . PUNCT issue-451 141 1 m. m. NOUN issue-451 141 2 : : PUNCT issue-451 141 3 forum forum NOUN issue-451 141 4 : : PUNCT issue-451 141 5 infra infra NOUN issue-451 141 6 - - PUNCT issue-451 141 7 m m PRON issue-451 141 8 , , PUNCT issue-451 141 9 304 304 NUM issue-451 141 10 p. p. NOUN issue-451 141 11 ( ( PUNCT issue-451 141 12 in in ADP issue-451 141 13 russian russian ADJ issue-451 141 14 ) ) PUNCT issue-451 141 15 zakharchenkov zakharchenkov PROPN issue-451 141 16 s.p s.p PROPN issue-451 141 17 . . PROPN issue-451 141 18 ( ( PUNCT issue-451 141 19 2008 2008 NUM issue-451 141 20 ) ) PUNCT issue-451 141 21 . . PUNCT issue-451 142 1 finansy finansy ADV issue-451 142 2 : : PUNCT issue-451 143 1 ua ua PROPN issue-451 144 1 [ [ X issue-451 144 2 finances finance NOUN issue-451 144 3 : : PUNCT issue-451 144 4 ua ua X issue-451 144 5 ] ] X issue-451 144 6 ( ( PUNCT issue-451 144 7 2nd 2nd ADJ issue-451 144 8 ed ed NOUN issue-451 144 9 . . PUNCT issue-451 144 10 ) ) PUNCT issue-451 144 11 . . PUNCT issue-451 145 1 kh kh PROPN issue-451 145 2 . . PUNCT issue-451 145 3 : : PUNCT issue-451 146 1 factor factor NOUN issue-451 146 2 , , PUNCT issue-451 146 3 92 92 NUM issue-451 146 4 p. p. NOUN issue-451 146 5 ( ( PUNCT issue-451 146 6 in in ADP issue-451 146 7 ukrainian ukrainian ADJ issue-451 146 8 ) ) PUNCT issue-451 146 9 verkhovna verkhovna VERB issue-451 146 10 rada rada PROPN issue-451 146 11 of of ADP issue-451 146 12 ukraine ukraine PROPN issue-451 146 13 ( ( PUNCT issue-451 146 14 1999 1999 NUM issue-451 146 15 ) ) PUNCT issue-451 146 16 . . PUNCT issue-451 147 1 pro pro ADJ issue-451 147 2 podatkovu podatkovu ADJ issue-451 147 3 polityku polityku PROPN issue-451 147 4 v v ADP issue-451 147 5 ukraini ukraini NOUN issue-451 147 6 ta ta AUX issue-451 147 7 zakhody zakhody PROPN issue-451 147 8 shchodo shchodo PROPN issue-451 147 9 udoskonalennia udoskonalennia NOUN issue-451 147 10 podatkovoho podatkovoho NOUN issue-451 147 11 zakonodavstva zakonodavstva NOUN issue-451 148 1 [ [ X issue-451 148 2 on on ADP issue-451 148 3 tax tax NOUN issue-451 148 4 policy policy NOUN issue-451 148 5 in in ADP issue-451 148 6 ukraine ukraine NOUN issue-451 148 7 and and CCONJ issue-451 148 8 measures measure NOUN issue-451 148 9 to to PART issue-451 148 10 improve improve VERB issue-451 148 11 tax tax NOUN issue-451 148 12 legislation legislation NOUN issue-451 148 13 ] ] PUNCT issue-451 148 14 ( ( PUNCT issue-451 148 15 resolution resolution NOUN issue-451 148 16 no no NOUN issue-451 148 17 . . PUNCT issue-451 148 18 641 641 NUM issue-451 148 19 - - PUNCT issue-451 148 20 хiv хiv NOUN issue-451 148 21 of of ADP issue-451 148 22 may may PROPN issue-451 148 23 12 12 NUM issue-451 148 24 , , PUNCT issue-451 148 25 1999 1999 NUM issue-451 148 26 ) ) PUNCT issue-451 148 27 . . PUNCT issue-451 149 1 vidomosti vidomosti PROPN issue-451 149 2 verkhovnoi verkhovnoi PROPN issue-451 149 3 rady rady PROPN issue-451 149 4 ukrainy ukrainy PROPN issue-451 150 1 [ [ X issue-451 150 2 bulletin bulletin NOUN issue-451 150 3 of of ADP issue-451 150 4 the the DET issue-451 150 5 verkhovna verkhovna NOUN issue-451 150 6 rada rada PROPN issue-451 150 7 of of ADP issue-451 150 8 ukraine ukraine PROPN issue-451 150 9 ] ] X issue-451 150 10 , , PUNCT issue-451 150 11 27 27 NUM issue-451 150 12 , , PUNCT issue-451 150 13 222 222 NUM issue-451 150 14 . . PUNCT issue-451 151 1 ( ( PUNCT issue-451 151 2 in in ADP issue-451 151 3 ukrainian ukrainian ADJ issue-451 151 4 ) ) PUNCT issue-451 151 5 oparin oparin PROPN issue-451 151 6 v.m v.m PROPN issue-451 151 7 . . PUNCT issue-451 151 8 ( ( PUNCT issue-451 151 9 2002 2002 NUM issue-451 151 10 ) ) PUNCT issue-451 151 11 . . PUNCT issue-451 152 1 finansy finansy ADV issue-451 152 2 : : PUNCT issue-451 152 3 ( ( PUNCT issue-451 152 4 zagalna zagalna NOUN issue-451 152 5 teoriia teoriia VERB issue-451 152 6 ): ): PUNCT issue-451 152 7 navch navch ADJ issue-451 152 8 . . PUNCT issue-451 153 1 posib posib ADJ issue-451 153 2 . . 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