id sid tid token lemma pos issue-453 1 1 baltic baltic PROPN issue-453 1 2 journal journal PROPN issue-453 1 3 of of ADP issue-453 1 4 economic economic ADJ issue-453 1 5 studies study NOUN issue-453 1 6 259 259 NUM issue-453 1 7 vol vol NOUN issue-453 1 8 . . PROPN issue-453 2 1 4 4 NUM issue-453 2 2 , , PUNCT issue-453 2 3 no no INTJ issue-453 2 4 . . NOUN issue-453 2 5 3 3 NUM issue-453 2 6 , , PUNCT issue-453 2 7 2018 2018 NUM issue-453 2 8 corresponding correspond VERB issue-453 2 9 author author NOUN issue-453 2 10 : : PUNCT issue-453 2 11 1 1 NUM issue-453 2 12 department department NOUN issue-453 2 13 of of ADP issue-453 2 14 law law NOUN issue-453 2 15 faculty faculty NOUN issue-453 2 16 , , PUNCT issue-453 2 17 v.n v.n PROPN issue-453 2 18 . . PROPN issue-453 2 19 karazin karazin PROPN issue-453 2 20 kharkiv kharkiv PROPN issue-453 2 21 national national PROPN issue-453 2 22 university university PROPN issue-453 2 23 . . PUNCT issue-453 3 1 2 2 NUM issue-453 3 2 department department NOUN issue-453 3 3 of of ADP issue-453 3 4 constitutional constitutional ADJ issue-453 3 5 law law NOUN issue-453 3 6 and and CCONJ issue-453 3 7 human human ADJ issue-453 3 8 rights right NOUN issue-453 3 9 , , PUNCT issue-453 3 10 national national PROPN issue-453 3 11 academy academy NOUN issue-453 3 12 of of ADP issue-453 3 13 internal internal ADJ issue-453 3 14 affairs affair NOUN issue-453 3 15 . . PUNCT issue-453 4 1 3 3 NUM issue-453 4 2 department department NOUN issue-453 4 3 of of ADP issue-453 4 4 administrative administrative ADJ issue-453 4 5 activity activity NOUN issue-453 4 6 , , PUNCT issue-453 4 7 national national PROPN issue-453 4 8 academy academy PROPN issue-453 4 9 of of ADP issue-453 4 10 internal internal ADJ issue-453 4 11 affairs affair NOUN issue-453 4 12 . . PUNCT issue-453 5 1 e e X issue-453 5 2 - - NOUN issue-453 5 3 mail mail NOUN issue-453 5 4 : : PUNCT issue-453 5 5 innashrub@gmail.com innashrub@gmail.com X issue-453 6 1 doi doi NOUN issue-453 6 2 : : PUNCT issue-453 6 3 https://doi.org/10.30525/2256-0742/2018-4-3-259-263 https://doi.org/10.30525/2256-0742/2018-4-3-259-263 ADJ issue-453 6 4 constitutional constitutional ADJ issue-453 6 5 principles principle NOUN issue-453 6 6 of of ADP issue-453 6 7 taxation taxation NOUN issue-453 6 8 : : PUNCT issue-453 6 9 doctrinal doctrinal ADJ issue-453 6 10 approaches approach NOUN issue-453 6 11 to to ADP issue-453 6 12 typology typology NOUN issue-453 6 13 halyna halyna NOUN issue-453 6 14 rossikhina1 rossikhina1 PUNCT issue-453 7 1 v.n v.n PROPN issue-453 7 2 . . PROPN issue-453 7 3 karazin karazin PROPN issue-453 7 4 kharkiv kharkiv PROPN issue-453 7 5 national national PROPN issue-453 7 6 university university PROPN issue-453 7 7 , , PUNCT issue-453 7 8 ukraine ukraine PROPN issue-453 7 9 mikhailo mikhailo PROPN issue-453 7 10 hultai2 hultai2 PROPN issue-453 7 11 , , PUNCT issue-453 7 12 inna inna PROPN issue-453 7 13 shrub3 shrub3 PROPN issue-453 7 14 national national PROPN issue-453 7 15 academy academy PROPN issue-453 7 16 of of ADP issue-453 7 17 internal internal PROPN issue-453 7 18 affairs affairs PROPN issue-453 7 19 , , PUNCT issue-453 7 20 ukraine ukraine PROPN issue-453 7 21 abstract abstract NOUN issue-453 7 22 . . PUNCT issue-453 8 1 the the DET issue-453 8 2 aim aim NOUN issue-453 8 3 of of ADP issue-453 8 4 the the DET issue-453 8 5 article article NOUN issue-453 8 6 is be AUX issue-453 8 7 the the DET issue-453 8 8 study study NOUN issue-453 8 9 of of ADP issue-453 8 10 theoretical theoretical ADJ issue-453 8 11 and and CCONJ issue-453 8 12 methodological methodological ADJ issue-453 8 13 , , PUNCT issue-453 8 14 and and CCONJ issue-453 8 15 doctrinal doctrinal ADJ issue-453 8 16 approaches approach NOUN issue-453 8 17 to to ADP issue-453 8 18 the the DET issue-453 8 19 typology typology NOUN issue-453 8 20 of of ADP issue-453 8 21 the the DET issue-453 8 22 constitutional constitutional ADJ issue-453 8 23 principles principle NOUN issue-453 8 24 of of ADP issue-453 8 25 taxation taxation NOUN issue-453 8 26 and and CCONJ issue-453 8 27 , , PUNCT issue-453 8 28 on on ADP issue-453 8 29 this this DET issue-453 8 30 basis basis NOUN issue-453 8 31 , , PUNCT issue-453 8 32 a a DET issue-453 8 33 definition definition NOUN issue-453 8 34 of of ADP issue-453 8 35 ways way NOUN issue-453 8 36 to to PART issue-453 8 37 improve improve VERB issue-453 8 38 domestic domestic ADJ issue-453 8 39 legislation legislation NOUN issue-453 8 40 in in ADP issue-453 8 41 this this DET issue-453 8 42 sphere sphere NOUN issue-453 8 43 . . PUNCT issue-453 9 1 the the DET issue-453 9 2 subject subject NOUN issue-453 9 3 of of ADP issue-453 9 4 the the DET issue-453 9 5 study study NOUN issue-453 9 6 is be AUX issue-453 9 7 the the DET issue-453 9 8 constitutional constitutional ADJ issue-453 9 9 principles principle NOUN issue-453 9 10 of of ADP issue-453 9 11 taxation taxation NOUN issue-453 9 12 . . PUNCT issue-453 10 1 methodology methodology NOUN issue-453 10 2 . . PUNCT issue-453 11 1 the the DET issue-453 11 2 research research NOUN issue-453 11 3 is be AUX issue-453 11 4 based base VERB issue-453 11 5 on on ADP issue-453 11 6 general general ADJ issue-453 11 7 scientific scientific ADJ issue-453 11 8 and and CCONJ issue-453 11 9 special special ADJ issue-453 11 10 - - PUNCT issue-453 11 11 scientific scientific ADJ issue-453 11 12 methods method NOUN issue-453 11 13 and and CCONJ issue-453 11 14 techniques technique NOUN issue-453 11 15 of of ADP issue-453 11 16 scientific scientific ADJ issue-453 11 17 knowledge knowledge NOUN issue-453 11 18 . . PUNCT issue-453 12 1 the the DET issue-453 12 2 historical historical ADJ issue-453 12 3 and and CCONJ issue-453 12 4 legal legal ADJ issue-453 12 5 method method NOUN issue-453 12 6 enabled enable VERB issue-453 12 7 to to PART issue-453 12 8 determine determine VERB issue-453 12 9 the the DET issue-453 12 10 preconditions precondition NOUN issue-453 12 11 for for ADP issue-453 12 12 the the DET issue-453 12 13 origin origin NOUN issue-453 12 14 of of ADP issue-453 12 15 taxes taxis NOUN issue-453 12 16 as as ADP issue-453 12 17 the the DET issue-453 12 18 main main ADJ issue-453 12 19 source source NOUN issue-453 12 20 of of ADP issue-453 12 21 filling fill VERB issue-453 12 22 the the DET issue-453 12 23 state state NOUN issue-453 12 24 budget budget NOUN issue-453 12 25 revenues revenue NOUN issue-453 12 26 in in ADP issue-453 12 27 ukraine ukraine NOUN issue-453 12 28 and and CCONJ issue-453 12 29 in in ADP issue-453 12 30 the the DET issue-453 12 31 world world NOUN issue-453 12 32 , , PUNCT issue-453 12 33 as as ADV issue-453 12 34 well well ADV issue-453 12 35 as as ADP issue-453 12 36 the the DET issue-453 12 37 formation formation NOUN issue-453 12 38 of of ADP issue-453 12 39 scientific scientific ADJ issue-453 12 40 and and CCONJ issue-453 12 41 theoretical theoretical ADJ issue-453 12 42 views view NOUN issue-453 12 43 on on ADP issue-453 12 44 the the DET issue-453 12 45 nature nature NOUN issue-453 12 46 , , PUNCT issue-453 12 47 problems problem NOUN issue-453 12 48 and and CCONJ issue-453 12 49 methods method NOUN issue-453 12 50 of of ADP issue-453 12 51 taxation taxation NOUN issue-453 12 52 . . PUNCT issue-453 13 1 the the DET issue-453 13 2 comparative comparative ADJ issue-453 13 3 legal legal ADJ issue-453 13 4 method method NOUN issue-453 13 5 was be AUX issue-453 13 6 used use VERB issue-453 13 7 to to PART issue-453 13 8 compare compare VERB issue-453 13 9 doctrinal doctrinal ADJ issue-453 13 10 approaches approach NOUN issue-453 13 11 to to ADP issue-453 13 12 the the DET issue-453 13 13 differentiation differentiation NOUN issue-453 13 14 of of ADP issue-453 13 15 tax tax NOUN issue-453 13 16 principles principle NOUN issue-453 13 17 . . PUNCT issue-453 14 1 the the DET issue-453 14 2 systematic systematic ADJ issue-453 14 3 and and CCONJ issue-453 14 4 structural structural ADJ issue-453 14 5 method method NOUN issue-453 14 6 contributed contribute VERB issue-453 14 7 to to ADP issue-453 14 8 the the DET issue-453 14 9 recognition recognition NOUN issue-453 14 10 of of ADP issue-453 14 11 the the DET issue-453 14 12 tax tax NOUN issue-453 14 13 system system NOUN issue-453 14 14 as as ADP issue-453 14 15 a a DET issue-453 14 16 special special ADJ issue-453 14 17 institutional institutional ADJ issue-453 14 18 and and CCONJ issue-453 14 19 functional functional ADJ issue-453 14 20 form form NOUN issue-453 14 21 of of ADP issue-453 14 22 tax tax NOUN issue-453 14 23 relations relation NOUN issue-453 14 24 . . PUNCT issue-453 15 1 the the DET issue-453 15 2 methods method NOUN issue-453 15 3 of of ADP issue-453 15 4 grouping grouping NOUN issue-453 15 5 and and CCONJ issue-453 15 6 classification classification NOUN issue-453 15 7 formed form VERB issue-453 15 8 the the DET issue-453 15 9 basis basis NOUN issue-453 15 10 of of ADP issue-453 15 11 the the DET issue-453 15 12 original original ADJ issue-453 15 13 approach approach NOUN issue-453 15 14 to to ADP issue-453 15 15 the the DET issue-453 15 16 differentiation differentiation NOUN issue-453 15 17 of of ADP issue-453 15 18 constitutional constitutional ADJ issue-453 15 19 principles principle NOUN issue-453 15 20 of of ADP issue-453 15 21 taxation taxation NOUN issue-453 15 22 by by ADP issue-453 15 23 the the DET issue-453 15 24 most most ADV issue-453 15 25 important important ADJ issue-453 15 26 and and CCONJ issue-453 15 27 significant significant ADJ issue-453 15 28 in in ADP issue-453 15 29 practice practice NOUN issue-453 15 30 criteria criterion NOUN issue-453 15 31 . . PUNCT issue-453 16 1 the the DET issue-453 16 2 formal formal ADJ issue-453 16 3 and and CCONJ issue-453 16 4 legal legal ADJ issue-453 16 5 method method NOUN issue-453 16 6 enabled enable VERB issue-453 16 7 to to PART issue-453 16 8 investigate investigate VERB issue-453 16 9 thoroughly thoroughly ADV issue-453 16 10 the the DET issue-453 16 11 state state NOUN issue-453 16 12 of of ADP issue-453 16 13 legal legal ADJ issue-453 16 14 regulation regulation NOUN issue-453 16 15 of of ADP issue-453 16 16 the the DET issue-453 16 17 domestic domestic ADJ issue-453 16 18 taxation taxation NOUN issue-453 16 19 system system NOUN issue-453 16 20 , , PUNCT issue-453 16 21 to to PART issue-453 16 22 identify identify VERB issue-453 16 23 its its PRON issue-453 16 24 shortcomings shortcoming NOUN issue-453 16 25 , , PUNCT issue-453 16 26 gaps gap NOUN issue-453 16 27 , , PUNCT issue-453 16 28 contradictions contradiction NOUN issue-453 16 29 and and CCONJ issue-453 16 30 miscalculations miscalculation NOUN issue-453 16 31 , , PUNCT issue-453 16 32 as as ADV issue-453 16 33 well well ADV issue-453 16 34 as as ADP issue-453 16 35 to to PART issue-453 16 36 develop develop VERB issue-453 16 37 recommendations recommendation NOUN issue-453 16 38 aimed aim VERB issue-453 16 39 at at ADP issue-453 16 40 their their PRON issue-453 16 41 elimination elimination NOUN issue-453 16 42 . . PUNCT issue-453 17 1 the the DET issue-453 17 2 results result NOUN issue-453 17 3 of of ADP issue-453 17 4 the the DET issue-453 17 5 study study NOUN issue-453 17 6 revealed reveal VERB issue-453 17 7 that that SCONJ issue-453 17 8 the the DET issue-453 17 9 constitutional constitutional ADJ issue-453 17 10 principles principle NOUN issue-453 17 11 of of ADP issue-453 17 12 taxation taxation NOUN issue-453 17 13 should should AUX issue-453 17 14 be be AUX issue-453 17 15 regarded regard VERB issue-453 17 16 as as ADP issue-453 17 17 synthesizing synthesize VERB issue-453 17 18 principles principle NOUN issue-453 17 19 , , PUNCT issue-453 17 20 unifying unify VERB issue-453 17 21 links link NOUN issue-453 17 22 , , PUNCT issue-453 17 23 the the DET issue-453 17 24 realistic realistic ADJ issue-453 17 25 basis basis NOUN issue-453 17 26 for for ADP issue-453 17 27 the the DET issue-453 17 28 origin origin NOUN issue-453 17 29 , , PUNCT issue-453 17 30 formation formation NOUN issue-453 17 31 , , PUNCT issue-453 17 32 and and CCONJ issue-453 17 33 functioning function VERB issue-453 17 34 of of ADP issue-453 17 35 relations relation NOUN issue-453 17 36 arising arise VERB issue-453 17 37 in in ADP issue-453 17 38 the the DET issue-453 17 39 collection collection NOUN issue-453 17 40 of of ADP issue-453 17 41 taxes taxis NOUN issue-453 17 42 and and CCONJ issue-453 17 43 fees fee NOUN issue-453 17 44 . . PUNCT issue-453 18 1 they they PRON issue-453 18 2 define define VERB issue-453 18 3 law law NOUN issue-453 18 4 - - PUNCT issue-453 18 5 making making NOUN issue-453 18 6 , , PUNCT issue-453 18 7 law law NOUN issue-453 18 8 - - PUNCT issue-453 18 9 executing executing NOUN issue-453 18 10 , , PUNCT issue-453 18 11 and and CCONJ issue-453 18 12 law law NOUN issue-453 18 13 - - PUNCT issue-453 18 14 enforcement enforcement NOUN issue-453 18 15 activities activity NOUN issue-453 18 16 , , PUNCT issue-453 18 17 coordinate coordinate VERB issue-453 18 18 the the DET issue-453 18 19 functioning functioning NOUN issue-453 18 20 of of ADP issue-453 18 21 financial financial ADJ issue-453 18 22 and and CCONJ issue-453 18 23 legal legal ADJ issue-453 18 24 regulation regulation NOUN issue-453 18 25 . . PUNCT issue-453 19 1 practical practical ADJ issue-453 19 2 implications implication NOUN issue-453 19 3 . . PUNCT issue-453 20 1 in in ADP issue-453 20 2 the the DET issue-453 20 3 research research NOUN issue-453 20 4 , , PUNCT issue-453 20 5 firstly firstly ADV issue-453 20 6 , , PUNCT issue-453 20 7 the the DET issue-453 20 8 key key ADJ issue-453 20 9 aspects aspect NOUN issue-453 20 10 of of ADP issue-453 20 11 the the DET issue-453 20 12 genesis genesis NOUN issue-453 20 13 of of ADP issue-453 20 14 the the DET issue-453 20 15 constitutional constitutional ADJ issue-453 20 16 principles principle NOUN issue-453 20 17 of of ADP issue-453 20 18 taxation taxation NOUN issue-453 20 19 are be AUX issue-453 20 20 outlined outline VERB issue-453 20 21 ; ; PUNCT issue-453 20 22 secondly secondly ADV issue-453 20 23 , , PUNCT issue-453 20 24 scientific scientific ADJ issue-453 20 25 approaches approach NOUN issue-453 20 26 to to ADP issue-453 20 27 their their PRON issue-453 20 28 classification classification NOUN issue-453 20 29 are be AUX issue-453 20 30 analysed analyse VERB issue-453 20 31 and and CCONJ issue-453 20 32 compared compare VERB issue-453 20 33 with with ADP issue-453 20 34 existing exist VERB issue-453 20 35 ones one NOUN issue-453 20 36 in in ADP issue-453 20 37 the the DET issue-453 20 38 special special ADJ issue-453 20 39 literature literature NOUN issue-453 20 40 ; ; PUNCT issue-453 20 41 thirdly thirdly ADV issue-453 20 42 , , PUNCT issue-453 20 43 the the DET issue-453 20 44 original original ADJ issue-453 20 45 opinion opinion NOUN issue-453 20 46 on on ADP issue-453 20 47 their their PRON issue-453 20 48 differentiation differentiation NOUN issue-453 20 49 is be AUX issue-453 20 50 substantiated substantiate VERB issue-453 20 51 . . PUNCT issue-453 21 1 relevance relevance NOUN issue-453 21 2 / / SYM issue-453 21 3 originality originality NOUN issue-453 21 4 . . PUNCT issue-453 22 1 the the DET issue-453 22 2 proposed propose VERB issue-453 22 3 original original ADJ issue-453 22 4 approach approach NOUN issue-453 22 5 to to ADP issue-453 22 6 the the DET issue-453 22 7 differentiation differentiation NOUN issue-453 22 8 of of ADP issue-453 22 9 the the DET issue-453 22 10 constitutional constitutional ADJ issue-453 22 11 principles principle NOUN issue-453 22 12 of of ADP issue-453 22 13 taxation taxation NOUN issue-453 22 14 is be AUX issue-453 22 15 the the DET issue-453 22 16 basis basis NOUN issue-453 22 17 for for ADP issue-453 22 18 improving improve VERB issue-453 22 19 the the DET issue-453 22 20 most most ADV issue-453 22 21 promising promising ADJ issue-453 22 22 directions direction NOUN issue-453 22 23 of of ADP issue-453 22 24 development development NOUN issue-453 22 25 of of ADP issue-453 22 26 domestic domestic ADJ issue-453 22 27 legislation legislation NOUN issue-453 22 28 in in ADP issue-453 22 29 this this DET issue-453 22 30 area area NOUN issue-453 22 31 . . PUNCT issue-453 23 1 key key ADJ issue-453 23 2 words word NOUN issue-453 23 3 : : PUNCT issue-453 23 4 taxes taxis NOUN issue-453 23 5 , , PUNCT issue-453 23 6 principles principle NOUN issue-453 23 7 , , PUNCT issue-453 23 8 principles principle NOUN issue-453 23 9 of of ADP issue-453 23 10 taxation taxation NOUN issue-453 23 11 , , PUNCT issue-453 23 12 constitutional constitutional ADJ issue-453 23 13 principles principle NOUN issue-453 23 14 of of ADP issue-453 23 15 taxation taxation NOUN issue-453 23 16 , , PUNCT issue-453 23 17 types type NOUN issue-453 23 18 of of ADP issue-453 23 19 constitutional constitutional ADJ issue-453 23 20 principles principle NOUN issue-453 23 21 of of ADP issue-453 23 22 taxation taxation NOUN issue-453 23 23 . . PUNCT issue-453 24 1 jel jel PROPN issue-453 24 2 classification classification PROPN issue-453 24 3 : : PUNCT issue-453 24 4 h23 h23 NOUN issue-453 24 5 , , PUNCT issue-453 24 6 d01 d01 PROPN issue-453 24 7 , , PUNCT issue-453 24 8 h21 h21 NOUN issue-453 24 9 1 1 NUM issue-453 24 10 . . PUNCT issue-453 25 1 problem problem NOUN issue-453 25 2 statement statement NOUN issue-453 25 3 for for ADP issue-453 25 4 the the DET issue-453 25 5 reason reason NOUN issue-453 25 6 that that SCONJ issue-453 25 7 the the DET issue-453 25 8 financial financial ADJ issue-453 25 9 system system NOUN issue-453 25 10 includes include VERB issue-453 25 11 relations relation NOUN issue-453 25 12 regarding regard VERB issue-453 25 13 the the DET issue-453 25 14 accumulation accumulation NOUN issue-453 25 15 and and CCONJ issue-453 25 16 use use NOUN issue-453 25 17 of of ADP issue-453 25 18 the the DET issue-453 25 19 state state NOUN issue-453 25 20 ’s ’s PART issue-453 25 21 financial financial ADJ issue-453 25 22 resources resource NOUN issue-453 25 23 , , PUNCT issue-453 25 24 it it PRON issue-453 25 25 requires require VERB issue-453 25 26 the the DET issue-453 25 27 improvement improvement NOUN issue-453 25 28 of of ADP issue-453 25 29 its its PRON issue-453 25 30 most most ADV issue-453 25 31 important important ADJ issue-453 25 32 components component NOUN issue-453 25 33 related relate VERB issue-453 25 34 to to ADP issue-453 25 35 the the DET issue-453 25 36 formation formation NOUN issue-453 25 37 of of ADP issue-453 25 38 the the DET issue-453 25 39 budget budget NOUN issue-453 25 40 and and CCONJ issue-453 25 41 extra extra ADJ issue-453 25 42 - - ADJ issue-453 25 43 budgetary budgetary ADJ issue-453 25 44 funds fund NOUN issue-453 25 45 . . PUNCT issue-453 26 1 the the DET issue-453 26 2 issue issue NOUN issue-453 26 3 of of ADP issue-453 26 4 legal legal ADJ issue-453 26 5 regulation regulation NOUN issue-453 26 6 of of ADP issue-453 26 7 taxation taxation NOUN issue-453 26 8 remains remain VERB issue-453 26 9 significant significant ADJ issue-453 26 10 because because SCONJ issue-453 26 11 the the DET issue-453 26 12 main main ADJ issue-453 26 13 source source NOUN issue-453 26 14 of of ADP issue-453 26 15 revenue revenue NOUN issue-453 26 16 generation generation NOUN issue-453 26 17 in in ADP issue-453 26 18 ukraine ukraine PROPN issue-453 26 19 is be AUX issue-453 26 20 taxes taxis NOUN issue-453 26 21 . . PUNCT issue-453 27 1 therefore therefore ADV issue-453 27 2 , , PUNCT issue-453 27 3 at at ADP issue-453 27 4 the the DET issue-453 27 5 present present ADJ issue-453 27 6 stage stage NOUN issue-453 27 7 , , PUNCT issue-453 27 8 tax tax NOUN issue-453 27 9 transformations transformation NOUN issue-453 27 10 are be AUX issue-453 27 11 important important ADJ issue-453 27 12 in in ADP issue-453 27 13 the the DET issue-453 27 14 development development NOUN issue-453 27 15 of of ADP issue-453 27 16 market market NOUN issue-453 27 17 relations relation NOUN issue-453 27 18 . . PUNCT issue-453 28 1 in in ADP issue-453 28 2 view view NOUN issue-453 28 3 of of ADP issue-453 28 4 this this PRON issue-453 28 5 , , PUNCT issue-453 28 6 the the DET issue-453 28 7 transformation transformation NOUN issue-453 28 8 of of ADP issue-453 28 9 the the DET issue-453 28 10 ukrainian ukrainian ADJ issue-453 28 11 tax tax NOUN issue-453 28 12 system system NOUN issue-453 28 13 , , PUNCT issue-453 28 14 financial financial ADJ issue-453 28 15 and and CCONJ issue-453 28 16 legal legal ADJ issue-453 28 17 regulation regulation NOUN issue-453 28 18 of of ADP issue-453 28 19 taxes taxis NOUN issue-453 28 20 and and CCONJ issue-453 28 21 fees fee NOUN issue-453 28 22 is be AUX issue-453 28 23 of of ADP issue-453 28 24 key key ADJ issue-453 28 25 importance importance NOUN issue-453 28 26 . . PUNCT issue-453 29 1 an an DET issue-453 29 2 efficient efficient ADJ issue-453 29 3 tax tax NOUN issue-453 29 4 system system NOUN issue-453 29 5 is be AUX issue-453 29 6 an an DET issue-453 29 7 integral integral ADJ issue-453 29 8 part part NOUN issue-453 29 9 of of ADP issue-453 29 10 any any DET issue-453 29 11 modern modern ADJ issue-453 29 12 state state NOUN issue-453 29 13 . . PUNCT issue-453 30 1 taxes taxis NOUN issue-453 30 2 are be AUX issue-453 30 3 not not PART issue-453 30 4 only only ADV issue-453 30 5 the the DET issue-453 30 6 main main ADJ issue-453 30 7 source source NOUN issue-453 30 8 of of ADP issue-453 30 9 budget budget NOUN issue-453 30 10 revenues revenue NOUN issue-453 30 11 but but CCONJ issue-453 30 12 also also ADV issue-453 30 13 a a DET issue-453 30 14 powerful powerful ADJ issue-453 30 15 means mean NOUN issue-453 30 16 of of ADP issue-453 30 17 public public ADJ issue-453 30 18 balance balance NOUN issue-453 30 19 , , PUNCT issue-453 30 20 a a DET issue-453 30 21 guarantor guarantor NOUN issue-453 30 22 of of ADP issue-453 30 23 social social ADJ issue-453 30 24 protection protection NOUN issue-453 30 25 of of ADP issue-453 30 26 citizens citizen NOUN issue-453 30 27 and and CCONJ issue-453 30 28 formation formation NOUN issue-453 30 29 of of ADP issue-453 30 30 a a DET issue-453 30 31 modern modern ADJ issue-453 30 32 material material NOUN issue-453 30 33 basis basis NOUN issue-453 30 34 of of ADP issue-453 30 35 state state NOUN issue-453 30 36 and and CCONJ issue-453 30 37 local local ADJ issue-453 30 38 self self NOUN issue-453 30 39 - - PUNCT issue-453 30 40 government government NOUN issue-453 30 41 sovereignty sovereignty NOUN issue-453 30 42 ( ( PUNCT issue-453 30 43 bekh bekh NOUN issue-453 30 44 , , PUNCT issue-453 30 45 2001 2001 NUM issue-453 30 46 ) ) PUNCT issue-453 30 47 . . PUNCT issue-453 31 1 baltic baltic PROPN issue-453 31 2 journal journal PROPN issue-453 31 3 of of ADP issue-453 31 4 economic economic ADJ issue-453 31 5 studies study NOUN issue-453 31 6 260 260 NUM issue-453 31 7 vol vol NOUN issue-453 31 8 . . PROPN issue-453 32 1 4 4 NUM issue-453 32 2 , , PUNCT issue-453 32 3 no no INTJ issue-453 32 4 . . NOUN issue-453 32 5 3 3 NUM issue-453 32 6 , , PUNCT issue-453 32 7 2018 2018 NUM issue-453 32 8 2 2 NUM issue-453 32 9 . . PUNCT issue-453 32 10 literature literature NOUN issue-453 32 11 review review NOUN issue-453 32 12 in in ADP issue-453 32 13 legal legal ADJ issue-453 32 14 science science NOUN issue-453 32 15 , , PUNCT issue-453 32 16 the the DET issue-453 32 17 nature nature NOUN issue-453 32 18 of of ADP issue-453 32 19 constitutional constitutional ADJ issue-453 32 20 principles principle NOUN issue-453 32 21 was be AUX issue-453 32 22 developed develop VERB issue-453 32 23 by by ADP issue-453 32 24 domestic domestic ADJ issue-453 32 25 and and CCONJ issue-453 32 26 foreign foreign ADJ issue-453 32 27 scientists scientist NOUN issue-453 32 28 such such ADJ issue-453 32 29 as as ADP issue-453 32 30 n.v n.v PROPN issue-453 32 31 . . PROPN issue-453 32 32 zaiats zaiat NOUN issue-453 32 33 , , PUNCT issue-453 32 34 b.v b.v PROPN issue-453 32 35 . . PROPN issue-453 32 36 kalynovskyi kalynovskyi PROPN issue-453 32 37 , , PUNCT issue-453 32 38 v.v v.v PROPN issue-453 32 39 . . PROPN issue-453 32 40     SPACE issue-453 32 41 kravchenko kravchenko PROPN issue-453 32 42 , , PUNCT issue-453 32 43 a.m. a.m. ADV issue-453 32 44     SPACE issue-453 32 45 kolodii kolodii VERB issue-453 32 46 , , PUNCT issue-453 32 47 v.f v.f PROPN issue-453 32 48 . . PROPN issue-453 32 49 pohorilko pohorilko PROPN issue-453 32 50 , , PUNCT issue-453 32 51 o.v o.v PROPN issue-453 32 52 . . PROPN issue-453 32 53     SPACE issue-453 32 54 sovhyria sovhyria NOUN issue-453 32 55 , , PUNCT issue-453 32 56 v.l v.l PROPN issue-453 32 57 . . PROPN issue-453 32 58     SPACE issue-453 32 59 fedorenko fedorenko PROPN issue-453 32 60 , , PUNCT issue-453 32 61 o.f o.f PROPN issue-453 32 62 . . PROPN issue-453 32 63     SPACE issue-453 32 64 frytskyi frytskyi PROPN issue-453 32 65 , , PUNCT issue-453 32 66 and and CCONJ issue-453 32 67 others other NOUN issue-453 32 68 . . PUNCT issue-453 33 1 in in ADP issue-453 33 2 their their PRON issue-453 33 3 scientific scientific ADJ issue-453 33 4 works work NOUN issue-453 33 5 , , PUNCT issue-453 33 6 a.i a.i PROPN issue-453 33 7 . . PROPN issue-453 33 8 berlach berlach PROPN issue-453 33 9 , , PUNCT issue-453 33 10 ya.v ya.v PROPN issue-453 33 11 . . PUNCT issue-453 34 1 hretsa hretsa PROPN issue-453 34 2 , , PUNCT issue-453 34 3 v.v v.v PROPN issue-453 34 4 . . PROPN issue-453 34 5     SPACE issue-453 34 6 kostytskyi kostytskyi PROPN issue-453 34 7 , , PUNCT issue-453 34 8 m.p m.p PROPN issue-453 34 9 . . PROPN issue-453 34 10 kucheryavenko kucheryavenko PROPN issue-453 34 11 , , PUNCT issue-453 34 12 a.m. a.m. PROPN issue-453 35 1 novytskyi novytskyi PROPN issue-453 35 2 , , PUNCT issue-453 35 3 n.yu n.yu ADV issue-453 35 4 . . PROPN issue-453 35 5 pryshva pryshva PROPN issue-453 35 6 , , PUNCT issue-453 35 7 o.b o.b PROPN issue-453 35 8 . . PROPN issue-453 35 9 chornomaz chornomaz NOUN issue-453 35 10 and and CCONJ issue-453 35 11 others other NOUN issue-453 35 12 study study VERB issue-453 35 13 the the DET issue-453 35 14 essence essence NOUN issue-453 35 15 and and CCONJ issue-453 35 16 types type NOUN issue-453 35 17 of of ADP issue-453 35 18 the the DET issue-453 35 19 principles principle NOUN issue-453 35 20 of of ADP issue-453 35 21 tax tax NOUN issue-453 35 22 law law NOUN issue-453 35 23 . . PUNCT issue-453 36 1 however however ADV issue-453 36 2 , , PUNCT issue-453 36 3 the the DET issue-453 36 4 issue issue NOUN issue-453 36 5 of of ADP issue-453 36 6 constitutional constitutional ADJ issue-453 36 7 principles principle NOUN issue-453 36 8 of of ADP issue-453 36 9 taxation taxation NOUN issue-453 36 10 is be AUX issue-453 36 11 not not PART issue-453 36 12 considered consider VERB issue-453 36 13 enough enough ADV issue-453 36 14 , , PUNCT issue-453 36 15 which which PRON issue-453 36 16 , , PUNCT issue-453 36 17 in in ADP issue-453 36 18 turn turn NOUN issue-453 36 19 , , PUNCT issue-453 36 20 indicates indicate VERB issue-453 36 21 the the DET issue-453 36 22 relevance relevance NOUN issue-453 36 23 and and CCONJ issue-453 36 24 importance importance NOUN issue-453 36 25 of of ADP issue-453 36 26 the the DET issue-453 36 27 chosen choose VERB issue-453 36 28 topic topic NOUN issue-453 36 29 of of ADP issue-453 36 30 the the DET issue-453 36 31 scientific scientific ADJ issue-453 36 32 article article NOUN issue-453 36 33 . . PUNCT issue-453 37 1 the the DET issue-453 37 2 aims aim NOUN issue-453 37 3 of of ADP issue-453 37 4 the the DET issue-453 37 5 article article NOUN issue-453 37 6 . . PUNCT issue-453 38 1 consequently consequently ADV issue-453 38 2 , , PUNCT issue-453 38 3 it it PRON issue-453 38 4 is be AUX issue-453 38 5 relevant relevant ADJ issue-453 38 6 to to PART issue-453 38 7 consider consider VERB issue-453 38 8 the the DET issue-453 38 9 doctrinal doctrinal ADJ issue-453 38 10 approaches approach NOUN issue-453 38 11 to to ADP issue-453 38 12 the the DET issue-453 38 13 typology typology NOUN issue-453 38 14 of of ADP issue-453 38 15 the the DET issue-453 38 16 constitutional constitutional ADJ issue-453 38 17 principles principle NOUN issue-453 38 18 of of ADP issue-453 38 19 taxation taxation NOUN issue-453 38 20 that that PRON issue-453 38 21 constitutes constitute VERB issue-453 38 22 the the DET issue-453 38 23 aim aim NOUN issue-453 38 24 of of ADP issue-453 38 25 the the DET issue-453 38 26 article article NOUN issue-453 38 27 . . PUNCT issue-453 39 1 to to PART issue-453 39 2 implement implement VERB issue-453 39 3 it it PRON issue-453 39 4 successfully successfully ADV issue-453 39 5 , , PUNCT issue-453 39 6 the the DET issue-453 39 7 following follow VERB issue-453 39 8 tasks task NOUN issue-453 39 9 should should AUX issue-453 39 10 be be AUX issue-453 39 11 resolved resolve VERB issue-453 39 12 : : PUNCT issue-453 39 13 firstly firstly ADV issue-453 39 14 , , PUNCT issue-453 39 15 to to PART issue-453 39 16 outline outline VERB issue-453 39 17 the the DET issue-453 39 18 key key ADJ issue-453 39 19 aspects aspect NOUN issue-453 39 20 of of ADP issue-453 39 21 the the DET issue-453 39 22 genesis genesis NOUN issue-453 39 23 of of ADP issue-453 39 24 the the DET issue-453 39 25 constitutional constitutional ADJ issue-453 39 26 principles principle NOUN issue-453 39 27 of of ADP issue-453 39 28 taxation taxation NOUN issue-453 39 29 ; ; PUNCT issue-453 39 30 secondly secondly ADV issue-453 39 31 , , PUNCT issue-453 39 32 to to PART issue-453 39 33 analyse analyse VERB issue-453 39 34 existing exist VERB issue-453 39 35 scientific scientific ADJ issue-453 39 36 approaches approach NOUN issue-453 39 37 to to ADP issue-453 39 38 the the DET issue-453 39 39 types type NOUN issue-453 39 40 of of ADP issue-453 39 41 the the DET issue-453 39 42 taxation taxation NOUN issue-453 39 43 principles principle NOUN issue-453 39 44 in in ADP issue-453 39 45 the the DET issue-453 39 46 specialized specialized ADJ issue-453 39 47 literature literature NOUN issue-453 39 48 ; ; PUNCT issue-453 39 49 thirdly thirdly ADV issue-453 39 50 , , PUNCT issue-453 39 51 the the DET issue-453 39 52 original original ADJ issue-453 39 53 opinion opinion NOUN issue-453 39 54 on on ADP issue-453 39 55 their their PRON issue-453 39 56 differentiation differentiation NOUN issue-453 39 57 is be AUX issue-453 39 58 substantiated substantiate VERB issue-453 39 59 . . PUNCT issue-453 40 1 3 3 X issue-453 40 2 . . X issue-453 40 3 the the DET issue-453 40 4 main main ADJ issue-453 40 5 material material NOUN issue-453 40 6 taxes taxis NOUN issue-453 40 7 are be AUX issue-453 40 8 the the DET issue-453 40 9 main main ADJ issue-453 40 10 source source NOUN issue-453 40 11 of of ADP issue-453 40 12 revenue revenue NOUN issue-453 40 13 for for ADP issue-453 40 14 the the DET issue-453 40 15 budget budget NOUN issue-453 40 16 , , PUNCT issue-453 40 17 that that ADV issue-453 40 18 is is ADV issue-453 40 19 , , PUNCT issue-453 40 20 they they PRON issue-453 40 21 perform perform VERB issue-453 40 22 a a DET issue-453 40 23 fiscal fiscal ADJ issue-453 40 24 function function NOUN issue-453 40 25 . . PUNCT issue-453 41 1 they they PRON issue-453 41 2 are be AUX issue-453 41 3 conditioned condition VERB issue-453 41 4 by by ADP issue-453 41 5 the the DET issue-453 41 6 emergence emergence NOUN issue-453 41 7 of of ADP issue-453 41 8 the the DET issue-453 41 9 state state NOUN issue-453 41 10 and and CCONJ issue-453 41 11 formation formation NOUN issue-453 41 12 of of ADP issue-453 41 13 a a DET issue-453 41 14 material material NOUN issue-453 41 15 component component NOUN issue-453 41 16 of of ADP issue-453 41 17 its its PRON issue-453 41 18 functioning functioning NOUN issue-453 41 19 . . PUNCT issue-453 42 1 the the PRON issue-453 42 2 wider wide ADJ issue-453 42 3 the the DET issue-453 42 4 powers power NOUN issue-453 42 5 of of ADP issue-453 42 6 the the DET issue-453 42 7 state state NOUN issue-453 42 8 , , PUNCT issue-453 42 9 the the DET issue-453 42 10 more more ADV issue-453 42 11 important important ADJ issue-453 42 12 taxes taxis NOUN issue-453 42 13 , , PUNCT issue-453 42 14 fees fee NOUN issue-453 42 15 , , PUNCT issue-453 42 16 and and CCONJ issue-453 42 17 mandatory mandatory ADJ issue-453 42 18 payments payment NOUN issue-453 42 19 . . PUNCT issue-453 43 1 thus thus ADV issue-453 43 2 , , PUNCT issue-453 43 3 one one NUM issue-453 43 4 of of ADP issue-453 43 5 the the DET issue-453 43 6 constitutional constitutional ADJ issue-453 43 7 duties duty NOUN issue-453 43 8 of of ADP issue-453 43 9 a a DET issue-453 43 10 citizen citizen NOUN issue-453 43 11 is be AUX issue-453 43 12 the the DET issue-453 43 13 obligation obligation NOUN issue-453 43 14 to to PART issue-453 43 15 pay pay VERB issue-453 43 16 taxes taxis NOUN issue-453 43 17 and and CCONJ issue-453 43 18 fees fee NOUN issue-453 43 19 in in ADP issue-453 43 20 the the DET issue-453 43 21 procedure procedure NOUN issue-453 43 22 and and CCONJ issue-453 43 23 amount amount NOUN issue-453 43 24 established establish VERB issue-453 43 25 by by ADP issue-453 43 26 law law NOUN issue-453 43 27 ( ( PUNCT issue-453 43 28 konstytutsiia konstytutsiia VERB issue-453 43 29 ukrainy ukrainy ADJ issue-453 43 30 ) ) PUNCT issue-453 43 31 , , PUNCT issue-453 43 32 while while SCONJ issue-453 43 33 tax tax NOUN issue-453 43 34 legal legal ADJ issue-453 43 35 capacity capacity NOUN issue-453 43 36 of of ADP issue-453 43 37 ukraine ukraine NOUN issue-453 43 38 arises arise VERB issue-453 43 39 from from ADP issue-453 43 40 the the DET issue-453 43 41 very very ADJ issue-453 43 42 origin origin NOUN issue-453 43 43 . . PUNCT issue-453 44 1 any any DET issue-453 44 2 tax tax NOUN issue-453 44 3 , , PUNCT issue-453 44 4 levied levy VERB issue-453 44 5 in in ADP issue-453 44 6 the the DET issue-453 44 7 country country NOUN issue-453 44 8 , , PUNCT issue-453 44 9 is be AUX issue-453 44 10 compulsory compulsory ADJ issue-453 44 11 and and CCONJ issue-453 44 12 supposed suppose VERB issue-453 44 13 to to PART issue-453 44 14 take take VERB issue-453 44 15 away away ADV issue-453 44 16 a a DET issue-453 44 17 part part NOUN issue-453 44 18 of of ADP issue-453 44 19 the the DET issue-453 44 20 funds fund NOUN issue-453 44 21 of of ADP issue-453 44 22 individuals individual NOUN issue-453 44 23 and and CCONJ issue-453 44 24 legal legal ADJ issue-453 44 25 entities entity NOUN issue-453 44 26 . . PUNCT issue-453 45 1 that that PRON issue-453 45 2 is is AUX issue-453 45 3 , , PUNCT issue-453 45 4 paying pay VERB issue-453 45 5 taxes taxis NOUN issue-453 45 6 are be AUX issue-453 45 7 viewed view VERB issue-453 45 8 negatively negatively ADV issue-453 45 9 by by ADP issue-453 45 10 citizens citizen NOUN issue-453 45 11 , , PUNCT issue-453 45 12 besides besides SCONJ issue-453 45 13 high high ADJ issue-453 45 14 rates rate NOUN issue-453 45 15 of of ADP issue-453 45 16 some some DET issue-453 45 17 taxes taxis NOUN issue-453 45 18 lead lead VERB issue-453 45 19 to to ADP issue-453 45 20 the the DET issue-453 45 21 indignation indignation NOUN issue-453 45 22 of of ADP issue-453 45 23 certain certain ADJ issue-453 45 24 segments segment NOUN issue-453 45 25 of of ADP issue-453 45 26 the the DET issue-453 45 27 population population NOUN issue-453 45 28 . . PUNCT issue-453 46 1 it it PRON issue-453 46 2 should should AUX issue-453 46 3 be be AUX issue-453 46 4 noted note VERB issue-453 46 5 that that SCONJ issue-453 46 6 the the DET issue-453 46 7 origin origin NOUN issue-453 46 8 of of ADP issue-453 46 9 taxes taxis NOUN issue-453 46 10 usually usually ADV issue-453 46 11 refers refer VERB issue-453 46 12 to to ADP issue-453 46 13 the the DET issue-453 46 14 period period NOUN issue-453 46 15 of of ADP issue-453 46 16 formation formation NOUN issue-453 46 17 of of ADP issue-453 46 18 the the DET issue-453 46 19 first first ADJ issue-453 46 20 states state NOUN issue-453 46 21 . . PUNCT issue-453 47 1 a a DET issue-453 47 2 state state NOUN issue-453 47 3 and and CCONJ issue-453 47 4 its its PRON issue-453 47 5 institutions institution NOUN issue-453 47 6 needed need VERB issue-453 47 7 to to PART issue-453 47 8 be be AUX issue-453 47 9 kept keep VERB issue-453 47 10 , , PUNCT issue-453 47 11 and and CCONJ issue-453 47 12 the the DET issue-453 47 13 population population NOUN issue-453 47 14 was be AUX issue-453 47 15 forced force VERB issue-453 47 16 to to PART issue-453 47 17 choose choose VERB issue-453 47 18 whether whether SCONJ issue-453 47 19 to to PART issue-453 47 20 feed feed VERB issue-453 47 21 soldiers soldier NOUN issue-453 47 22 and and CCONJ issue-453 47 23 officials official NOUN issue-453 47 24 of of ADP issue-453 47 25 their their PRON issue-453 47 26 ruler ruler NOUN issue-453 47 27 or or CCONJ issue-453 47 28 to to PART issue-453 47 29 feed feed VERB issue-453 47 30 conquerors conqueror NOUN issue-453 47 31 . . PUNCT issue-453 48 1 up up ADP issue-453 48 2 to to ADP issue-453 48 3 the the DET issue-453 48 4 seventeenth seventeenth ADJ issue-453 48 5 century century NOUN issue-453 48 6 , , PUNCT issue-453 48 7 tax tax NOUN issue-453 48 8 systems system NOUN issue-453 48 9 were be AUX issue-453 48 10 disorganized disorganized ADJ issue-453 48 11 and and CCONJ issue-453 48 12 poorly poorly ADV issue-453 48 13 developed develop VERB issue-453 48 14 . . PUNCT issue-453 49 1 later later ADV issue-453 49 2 , , PUNCT issue-453 49 3 states state NOUN issue-453 49 4 of of ADP issue-453 49 5 europe europe PROPN issue-453 49 6 contributed contribute VERB issue-453 49 7 to to ADP issue-453 49 8 the the DET issue-453 49 9 development development NOUN issue-453 49 10 of of ADP issue-453 49 11 an an DET issue-453 49 12 ideology ideology NOUN issue-453 49 13 aimed aim VERB issue-453 49 14 at at ADP issue-453 49 15 developing develop VERB issue-453 49 16 the the DET issue-453 49 17 theoretical theoretical ADJ issue-453 49 18 foundations foundation NOUN issue-453 49 19 of of ADP issue-453 49 20 taxation taxation NOUN issue-453 49 21 . . PUNCT issue-453 50 1 for for ADP issue-453 50 2 example example NOUN issue-453 50 3 , , PUNCT issue-453 50 4 a. a. PROPN issue-453 50 5 smith smith PROPN issue-453 50 6 in in ADP issue-453 50 7 an an DET issue-453 50 8 inquiry inquiry NOUN issue-453 50 9 into into ADP issue-453 50 10 the the DET issue-453 50 11 nature nature NOUN issue-453 50 12 and and CCONJ issue-453 50 13 causes cause NOUN issue-453 50 14 of of ADP issue-453 50 15 the the DET issue-453 50 16 wealth wealth NOUN issue-453 50 17 of of ADP issue-453 50 18 nations nation NOUN issue-453 50 19 formulates formulate VERB issue-453 50 20 for for ADP issue-453 50 21 the the DET issue-453 50 22 first first ADJ issue-453 50 23 time time NOUN issue-453 50 24 the the DET issue-453 50 25 principles principle NOUN issue-453 50 26 of of ADP issue-453 50 27 taxation taxation NOUN issue-453 50 28 ( ( PUNCT issue-453 50 29 only only ADV issue-453 50 30 four four NUM issue-453 50 31 ) ) PUNCT issue-453 50 32 , , PUNCT issue-453 50 33 defines define VERB issue-453 50 34 tax tax NOUN issue-453 50 35 payments payment NOUN issue-453 50 36 , , PUNCT issue-453 50 37 their their PRON issue-453 50 38 place place NOUN issue-453 50 39 in in ADP issue-453 50 40 the the DET issue-453 50 41 financial financial ADJ issue-453 50 42 system system NOUN issue-453 50 43 of of ADP issue-453 50 44 the the DET issue-453 50 45 state state NOUN issue-453 50 46 , , PUNCT issue-453 50 47 and and CCONJ issue-453 50 48 emphasizes emphasize VERB issue-453 50 49 that that SCONJ issue-453 50 50 taxes taxis NOUN issue-453 50 51 for for ADP issue-453 50 52 a a DET issue-453 50 53 payer payer NOUN issue-453 50 54 are be AUX issue-453 50 55 an an DET issue-453 50 56 indicator indicator NOUN issue-453 50 57 of of ADP issue-453 50 58 freedom freedom NOUN issue-453 50 59 , , PUNCT issue-453 50 60 not not PART issue-453 50 61 slavery slavery NOUN issue-453 50 62 . . PUNCT issue-453 51 1 in in ADP issue-453 51 2 the the DET issue-453 51 3 nineteenth nineteenth ADJ issue-453 51 4 century century NOUN issue-453 51 5 , , PUNCT issue-453 51 6 scientific scientific ADJ issue-453 51 7 and and CCONJ issue-453 51 8 theoretical theoretical ADJ issue-453 51 9 views view NOUN issue-453 51 10 on on ADP issue-453 51 11 the the DET issue-453 51 12 nature nature NOUN issue-453 51 13 , , PUNCT issue-453 51 14 problems problem NOUN issue-453 51 15 , , PUNCT issue-453 51 16 and and CCONJ issue-453 51 17 methods method NOUN issue-453 51 18 of of ADP issue-453 51 19 taxation taxation NOUN issue-453 51 20 , , PUNCT issue-453 51 21 compliance compliance NOUN issue-453 51 22 with with ADP issue-453 51 23 the the DET issue-453 51 24 legal legal ADJ issue-453 51 25 form form NOUN issue-453 51 26 of of ADP issue-453 51 27 their their PRON issue-453 51 28 introduction introduction NOUN issue-453 51 29 and and CCONJ issue-453 51 30 collection collection NOUN issue-453 51 31 were be AUX issue-453 51 32 formed form VERB issue-453 51 33 . . PUNCT issue-453 52 1 in in ADP issue-453 52 2 other other ADJ issue-453 52 3 words word NOUN issue-453 52 4 , , PUNCT issue-453 52 5 various various ADJ issue-453 52 6 strata strata NOUN issue-453 52 7 of of ADP issue-453 52 8 the the DET issue-453 52 9 population population NOUN issue-453 52 10 realized realize VERB issue-453 52 11 the the DET issue-453 52 12 general general ADJ issue-453 52 13 ( ( PUNCT issue-453 52 14 public public ADJ issue-453 52 15 ) ) PUNCT issue-453 52 16 interest interest NOUN issue-453 52 17 in in ADP issue-453 52 18 the the DET issue-453 52 19 necessity necessity NOUN issue-453 52 20 of of ADP issue-453 52 21 paying pay VERB issue-453 52 22 taxes taxis NOUN issue-453 52 23 , , PUNCT issue-453 52 24 as as ADV issue-453 52 25 well well ADV issue-453 52 26 as as ADP issue-453 52 27 the the DET issue-453 52 28 legal legal ADJ issue-453 52 29 regulation regulation NOUN issue-453 52 30 of of ADP issue-453 52 31 taxation taxation NOUN issue-453 52 32 relations relation NOUN issue-453 52 33 because because SCONJ issue-453 52 34 of of ADP issue-453 52 35 understanding understand VERB issue-453 52 36 the the DET issue-453 52 37 state state NOUN issue-453 52 38 ’s ’s PART issue-453 52 39 interest interest NOUN issue-453 52 40 in in ADP issue-453 52 41 fiscal fiscal ADJ issue-453 52 42 coverage coverage NOUN issue-453 52 43 of of ADP issue-453 52 44 the the DET issue-453 52 45 budget budget NOUN issue-453 52 46 revenues revenue NOUN issue-453 52 47 ( ( PUNCT issue-453 52 48 rossikhina rossikhina PROPN issue-453 52 49 ) ) PUNCT issue-453 52 50 . . PUNCT issue-453 53 1 therefore therefore ADV issue-453 53 2 , , PUNCT issue-453 53 3 on on ADP issue-453 53 4 the the DET issue-453 53 5 one one NUM issue-453 53 6 hand hand NOUN issue-453 53 7 , , PUNCT issue-453 53 8 the the DET issue-453 53 9 constitutional constitutional ADJ issue-453 53 10 regulation regulation NOUN issue-453 53 11 of of ADP issue-453 53 12 taxes taxis NOUN issue-453 53 13 and and CCONJ issue-453 53 14 duties duty NOUN issue-453 53 15 constructs construct VERB issue-453 53 16 the the DET issue-453 53 17 material material ADJ issue-453 53 18 basis basis NOUN issue-453 53 19 for for ADP issue-453 53 20 ensuring ensure VERB issue-453 53 21 the the DET issue-453 53 22 effectiveness effectiveness NOUN issue-453 53 23 of of ADP issue-453 53 24 the the DET issue-453 53 25 state state NOUN issue-453 53 26 functioning functioning NOUN issue-453 53 27 , , PUNCT issue-453 53 28 and and CCONJ issue-453 53 29 on on ADP issue-453 53 30 the the DET issue-453 53 31 other other ADJ issue-453 53 32 , , PUNCT issue-453 53 33 prevents prevent VERB issue-453 53 34 state state NOUN issue-453 53 35 tyranny tyranny NOUN issue-453 53 36 . . PUNCT issue-453 54 1 this this DET issue-453 54 2 approach approach NOUN issue-453 54 3 is be AUX issue-453 54 4 embodied embody VERB issue-453 54 5 above above ADP issue-453 54 6 all all PRON issue-453 54 7 in in ADP issue-453 54 8 the the DET issue-453 54 9 constitutional constitutional ADJ issue-453 54 10 principles principle NOUN issue-453 54 11 of of ADP issue-453 54 12 taxation taxation NOUN issue-453 54 13 . . PUNCT issue-453 55 1 according accord VERB issue-453 55 2 to to ADP issue-453 55 3 v.f v.f PROPN issue-453 55 4 . . PROPN issue-453 55 5 pohorilko pohorilko PROPN issue-453 55 6 , , PUNCT issue-453 55 7 the the DET issue-453 55 8 principles principle NOUN issue-453 55 9 of of ADP issue-453 55 10 the the DET issue-453 55 11 constitutional constitutional ADJ issue-453 55 12 law law NOUN issue-453 55 13 of of ADP issue-453 55 14 ukraine ukraine NOUN issue-453 55 15 are be AUX issue-453 55 16 the the DET issue-453 55 17 guiding guide VERB issue-453 55 18 principles principle NOUN issue-453 55 19 , , PUNCT issue-453 55 20 ideas idea NOUN issue-453 55 21 that that PRON issue-453 55 22 determine determine VERB issue-453 55 23 the the DET issue-453 55 24 essence essence NOUN issue-453 55 25 , , PUNCT issue-453 55 26 content content NOUN issue-453 55 27 , , PUNCT issue-453 55 28 directions direction NOUN issue-453 55 29 , , PUNCT issue-453 55 30 and and CCONJ issue-453 55 31 forms form NOUN issue-453 55 32 of of ADP issue-453 55 33 constitutional constitutional ADJ issue-453 55 34 and and CCONJ issue-453 55 35 legal legal ADJ issue-453 55 36 regulation regulation NOUN issue-453 55 37 ( ( PUNCT issue-453 55 38 pohorilko pohorilko ADJ issue-453 55 39 , , PUNCT issue-453 55 40 2008 2008 NUM issue-453 55 41 ) ) PUNCT issue-453 55 42 . . PUNCT issue-453 56 1 in in ADP issue-453 56 2 turn turn NOUN issue-453 56 3 , , PUNCT issue-453 56 4 g.a g.a PROPN issue-453 56 5 . . PROPN issue-453 56 6 gadzhiev gadzhiev PROPN issue-453 56 7 emphasizes emphasize VERB issue-453 56 8 that that SCONJ issue-453 56 9 constitutional constitutional ADJ issue-453 56 10 principles principle NOUN issue-453 56 11 are be AUX issue-453 56 12 the the DET issue-453 56 13 guiding guide VERB issue-453 56 14 principles principle NOUN issue-453 56 15 that that PRON issue-453 56 16 express express VERB issue-453 56 17 the the DET issue-453 56 18 essence essence NOUN issue-453 56 19 of of ADP issue-453 56 20 the the DET issue-453 56 21 legal legal ADJ issue-453 56 22 system system NOUN issue-453 56 23 , , PUNCT issue-453 56 24 constitute constitute VERB issue-453 56 25 its its PRON issue-453 56 26 content content NOUN issue-453 56 27 and and CCONJ issue-453 56 28 possess possess VERB issue-453 56 29 the the DET issue-453 56 30 highest high ADJ issue-453 56 31 legal legal ADJ issue-453 56 32 imperative imperative NOUN issue-453 56 33 ( ( PUNCT issue-453 56 34 gadzhiev gadzhiev PROPN issue-453 56 35 , , PUNCT issue-453 56 36 2006 2006 NUM issue-453 56 37 ) ) PUNCT issue-453 56 38 . . PUNCT issue-453 57 1 o.v o.v PROPN issue-453 57 2 . . PROPN issue-453 57 3 demin demin PROPN issue-453 57 4 argues argue VERB issue-453 57 5 that that SCONJ issue-453 57 6 the the DET issue-453 57 7 basic basic ADJ issue-453 57 8 essence essence NOUN issue-453 57 9 of of ADP issue-453 57 10 any any DET issue-453 57 11 principle principle NOUN issue-453 57 12 , , PUNCT issue-453 57 13 including include VERB issue-453 57 14 a a DET issue-453 57 15 constitutional constitutional ADJ issue-453 57 16 group group NOUN issue-453 57 17 , , PUNCT issue-453 57 18 is be AUX issue-453 57 19 in in ADP issue-453 57 20 establishing establish VERB issue-453 57 21 the the DET issue-453 57 22 legal legal ADJ issue-453 57 23 basis basis NOUN issue-453 57 24 of of ADP issue-453 57 25 a a DET issue-453 57 26 special special ADJ issue-453 57 27 group group NOUN issue-453 57 28 of of ADP issue-453 57 29 norms norm NOUN issue-453 57 30 remaining remain VERB issue-453 57 31 independent independent ADJ issue-453 57 32 from from ADP issue-453 57 33 them they PRON issue-453 57 34 in in ADP issue-453 57 35 the the DET issue-453 57 36 contest contest NOUN issue-453 57 37 ( ( PUNCT issue-453 57 38 demin demin NOUN issue-453 57 39 , , PUNCT issue-453 57 40 1998 1998 NUM issue-453 57 41 ) ) PUNCT issue-453 57 42 . . PUNCT issue-453 58 1 according accord VERB issue-453 58 2 to to ADP issue-453 58 3 a.o a.o PROPN issue-453 58 4 . . PROPN issue-453 58 5 khrabrov khrabrov PROPN issue-453 58 6 , , PUNCT issue-453 58 7 the the DET issue-453 58 8 principles principle NOUN issue-453 58 9 of of ADP issue-453 58 10 law law NOUN issue-453 58 11 are be AUX issue-453 58 12 its its PRON issue-453 58 13 supporting support VERB issue-453 58 14 structures structure NOUN issue-453 58 15 , , PUNCT issue-453 58 16 a a DET issue-453 58 17 bridgehead bridgehead NOUN issue-453 58 18 for for ADP issue-453 58 19 understanding understand VERB issue-453 58 20 norms norm NOUN issue-453 58 21 , , PUNCT issue-453 58 22 institutions institution NOUN issue-453 58 23 , , PUNCT issue-453 58 24 branches branch NOUN issue-453 58 25 , , PUNCT issue-453 58 26 and and CCONJ issue-453 58 27 the the DET issue-453 58 28 whole whole ADJ issue-453 58 29 system system NOUN issue-453 58 30 of of ADP issue-453 58 31 law law NOUN issue-453 58 32 , , PUNCT issue-453 58 33 which which PRON issue-453 58 34 are be AUX issue-453 58 35 a a DET issue-453 58 36 clear clear ADJ issue-453 58 37 benchmark benchmark NOUN issue-453 58 38 for for ADP issue-453 58 39 law law NOUN issue-453 58 40 - - PUNCT issue-453 58 41 making making NOUN issue-453 58 42 , , PUNCT issue-453 58 43 law law NOUN issue-453 58 44 - - PUNCT issue-453 58 45 executing executing NOUN issue-453 58 46 , , PUNCT issue-453 58 47 and and CCONJ issue-453 58 48 law law NOUN issue-453 58 49 - - PUNCT issue-453 58 50 enforcement enforcement NOUN issue-453 58 51 activities activity NOUN issue-453 58 52 of of ADP issue-453 58 53 the the DET issue-453 58 54 state state NOUN issue-453 58 55 ( ( PUNCT issue-453 58 56 khrabrov khrabrov ADJ issue-453 58 57 , , PUNCT issue-453 58 58 2012 2012 NUM issue-453 58 59 ) ) PUNCT issue-453 58 60 . . PUNCT issue-453 59 1 v.i v.i PROPN issue-453 59 2 . . PROPN issue-453 59 3 gureev gureev PROPN issue-453 59 4 argues argue VERB issue-453 59 5 that that SCONJ issue-453 59 6 constitutional constitutional ADJ issue-453 59 7 principles principle NOUN issue-453 59 8 form form VERB issue-453 59 9 the the DET issue-453 59 10 basis basis NOUN issue-453 59 11 of of ADP issue-453 59 12 legal legal ADJ issue-453 59 13 regulation regulation NOUN issue-453 59 14 of of ADP issue-453 59 15 the the DET issue-453 59 16 tax tax NOUN issue-453 59 17 system system NOUN issue-453 59 18 in in ADP issue-453 59 19 general general ADJ issue-453 59 20 and and CCONJ issue-453 59 21 the the DET issue-453 59 22 whole whole ADJ issue-453 59 23 value value NOUN issue-453 59 24 chain chain NOUN issue-453 59 25 in in ADP issue-453 59 26 tax tax NOUN issue-453 59 27 law law NOUN issue-453 59 28 . . PUNCT issue-453 60 1 from from ADP issue-453 60 2 this this DET issue-453 60 3 perspective perspective NOUN issue-453 60 4 , , PUNCT issue-453 60 5 it it PRON issue-453 60 6 should should AUX issue-453 60 7 be be AUX issue-453 60 8 emphasized emphasize VERB issue-453 60 9 that that SCONJ issue-453 60 10 the the DET issue-453 60 11 vital vital ADJ issue-453 60 12 system system NOUN issue-453 60 13 of of ADP issue-453 60 14 guarantees guarantee NOUN issue-453 60 15 and and CCONJ issue-453 60 16 qualities quality NOUN issue-453 60 17 inherent inherent ADJ issue-453 60 18 in in ADP issue-453 60 19 the the DET issue-453 60 20 tax tax NOUN issue-453 60 21 system system NOUN issue-453 60 22 of of ADP issue-453 60 23 any any DET issue-453 60 24 legal legal ADJ issue-453 60 25 , , PUNCT issue-453 60 26 democratic democratic ADJ issue-453 60 27 and and CCONJ issue-453 60 28 social social ADJ issue-453 60 29 state state NOUN issue-453 60 30 is be AUX issue-453 60 31 determined determine VERB issue-453 60 32 precisely precisely ADV issue-453 60 33 by by ADP issue-453 60 34 the the DET issue-453 60 35 constitutional constitutional ADJ issue-453 60 36 principles principle NOUN issue-453 60 37 of of ADP issue-453 60 38 tax tax NOUN issue-453 60 39 policy policy NOUN issue-453 60 40 ( ( PUNCT issue-453 60 41 gureev gureev NOUN issue-453 60 42 , , PUNCT issue-453 60 43 1997 1997 NUM issue-453 60 44 ) ) PUNCT issue-453 60 45 . . PUNCT issue-453 61 1 according accord VERB issue-453 61 2 to to ADP issue-453 61 3 paragraph paragraph NOUN issue-453 61 4 4.1 4.1 NUM issue-453 61 5 of of ADP issue-453 61 6 the the DET issue-453 61 7 decision decision NOUN issue-453 61 8 of of ADP issue-453 61 9 the the DET issue-453 61 10 constitutional constitutional ADJ issue-453 61 11 court court NOUN issue-453 61 12 of of ADP issue-453 61 13 ukraine ukraine NOUN issue-453 61 14 on on ADP issue-453 61 15 the the DET issue-453 61 16 compliance compliance NOUN issue-453 61 17 of of ADP issue-453 61 18 the the DET issue-453 61 19 constitution constitution NOUN issue-453 61 20 of of ADP issue-453 61 21 ukraine ukraine PROPN issue-453 61 22 ( ( PUNCT issue-453 61 23 constitutionality constitutionality NOUN issue-453 61 24 ) ) PUNCT issue-453 61 25 with with ADP issue-453 61 26 the the DET issue-453 61 27 provisions provision NOUN issue-453 61 28 of of ADP issue-453 61 29 article article NOUN issue-453 61 30 69 69 NUM issue-453 61 31 of of ADP issue-453 61 32 the the DET issue-453 61 33 criminal criminal ADJ issue-453 61 34 code code NOUN issue-453 61 35 of of ADP issue-453 61 36 ukraine ukraine NOUN issue-453 61 37 ( ( PUNCT issue-453 61 38 case case NOUN issue-453 61 39 on on ADP issue-453 61 40 imposition imposition NOUN issue-453 61 41 of of ADP issue-453 61 42 a a DET issue-453 61 43 more more ADV issue-453 61 44 lenient lenient ADJ issue-453 61 45 punishment punishment NOUN issue-453 61 46 by by ADP issue-453 61 47 the the DET issue-453 61 48 court court NOUN issue-453 61 49 ) ) PUNCT issue-453 62 1 no no INTJ issue-453 62 2 . . NOUN issue-453 63 1 15 15 NUM issue-453 63 2 - - PUNCT issue-453 63 3 rp rp NOUN issue-453 63 4 / / SYM issue-453 63 5 2004 2004 NUM issue-453 63 6 of of ADP issue-453 63 7 november november PROPN issue-453 63 8 2 2 NUM issue-453 63 9 , , PUNCT issue-453 63 10 2004 2004 NUM issue-453 63 11 , , PUNCT issue-453 63 12 the the DET issue-453 63 13 rule rule NOUN issue-453 63 14 of of ADP issue-453 63 15 law law NOUN issue-453 63 16 is be AUX issue-453 63 17 domination domination NOUN issue-453 63 18 of of ADP issue-453 63 19 law law NOUN issue-453 63 20 in in ADP issue-453 63 21 society society NOUN issue-453 63 22 . . PUNCT issue-453 64 1 the the DET issue-453 64 2 rule rule NOUN issue-453 64 3 of of ADP issue-453 64 4 law law NOUN issue-453 64 5 requires require VERB issue-453 64 6 that that SCONJ issue-453 64 7 the the DET issue-453 64 8 state state NOUN issue-453 64 9 implements implement VERB issue-453 64 10 it it PRON issue-453 64 11 in in ADP issue-453 64 12 law law NOUN issue-453 64 13 - - PUNCT issue-453 64 14 making make VERB issue-453 64 15 and and CCONJ issue-453 64 16 law law NOUN issue-453 64 17 - - PUNCT issue-453 64 18 enforcement enforcement NOUN issue-453 64 19 activities activity NOUN issue-453 64 20 , , PUNCT issue-453 64 21 in in ADP issue-453 64 22 particular particular ADJ issue-453 64 23 , , PUNCT issue-453 64 24 in in ADP issue-453 64 25 laws law NOUN issue-453 64 26 , , PUNCT issue-453 64 27 which which PRON issue-453 64 28 , , PUNCT issue-453 64 29 by by ADP issue-453 64 30 their their PRON issue-453 64 31 content content NOUN issue-453 64 32 , , PUNCT issue-453 64 33 must must AUX issue-453 64 34 be be AUX issue-453 64 35 permeated permeate VERB issue-453 64 36 with with ADP issue-453 64 37 ideas idea NOUN issue-453 64 38 of of ADP issue-453 64 39 social social ADJ issue-453 64 40 justice justice NOUN issue-453 64 41 , , PUNCT issue-453 64 42 freedom freedom NOUN issue-453 64 43 , , PUNCT issue-453 64 44 equality equality NOUN issue-453 64 45 , , PUNCT issue-453 64 46 etc etc X issue-453 64 47 . . X issue-453 65 1 the the DET issue-453 65 2 rule rule NOUN issue-453 65 3 of of ADP issue-453 65 4 law law NOUN issue-453 65 5 is be AUX issue-453 65 6 manifested manifest VERB issue-453 65 7 in in ADP issue-453 65 8 the the DET issue-453 65 9 law law NOUN issue-453 65 10 , , PUNCT issue-453 65 11 which which PRON issue-453 65 12 is be AUX issue-453 65 13 not not PART issue-453 65 14 limited limit VERB issue-453 65 15 only only ADV issue-453 65 16 by by ADP issue-453 65 17 the the DET issue-453 65 18 legislation legislation NOUN issue-453 65 19 as as ADP issue-453 65 20 one one NUM issue-453 65 21 of of ADP issue-453 65 22 its its PRON issue-453 65 23 forms form NOUN issue-453 65 24 but but CCONJ issue-453 65 25 also also ADV issue-453 65 26 includes include VERB issue-453 65 27 other other ADJ issue-453 65 28 social social ADJ issue-453 65 29 regulators regulator NOUN issue-453 65 30 , , PUNCT issue-453 65 31 such such ADJ issue-453 65 32 as as ADP issue-453 65 33 norms norm NOUN issue-453 65 34 of of ADP issue-453 65 35 morality morality NOUN issue-453 65 36 , , PUNCT issue-453 65 37 traditions tradition NOUN issue-453 65 38 , , PUNCT issue-453 65 39 customs custom NOUN issue-453 65 40 , , PUNCT issue-453 65 41 etc etc X issue-453 65 42 . . X issue-453 65 43 , , PUNCT issue-453 65 44 legitimized legitimize VERB issue-453 65 45 by by ADP issue-453 65 46 society society NOUN issue-453 65 47 and and CCONJ issue-453 65 48 conditioned condition VERB issue-453 65 49 by by ADP issue-453 65 50 the the DET issue-453 65 51 historically historically ADV issue-453 65 52 achieved achieve VERB issue-453 65 53 cultural cultural ADJ issue-453 65 54 level level NOUN issue-453 65 55 of of ADP issue-453 65 56 society society NOUN issue-453 65 57 . . PUNCT issue-453 66 1 all all DET issue-453 66 2 these these DET issue-453 66 3 elements element NOUN issue-453 66 4 of of ADP issue-453 66 5 the the DET issue-453 66 6 law law NOUN issue-453 66 7 are be AUX issue-453 66 8 united unite VERB issue-453 66 9 by by ADP issue-453 66 10 a a DET issue-453 66 11 quality quality NOUN issue-453 66 12 that that PRON issue-453 66 13 corresponds correspond VERB issue-453 66 14 to to ADP issue-453 66 15 the the DET issue-453 66 16 ideology ideology NOUN issue-453 66 17 of of ADP issue-453 66 18 justice justice NOUN issue-453 66 19 , , PUNCT issue-453 66 20 the the DET issue-453 66 21 idea idea NOUN issue-453 66 22 of of ADP issue-453 66 23 law law NOUN issue-453 66 24 , , PUNCT issue-453 66 25 baltic baltic ADJ issue-453 66 26 journal journal PROPN issue-453 66 27 of of ADP issue-453 66 28 economic economic ADJ issue-453 66 29 studies study NOUN issue-453 66 30 261 261 NUM issue-453 66 31 vol vol NOUN issue-453 66 32 . . PROPN issue-453 67 1 4 4 NUM issue-453 67 2 , , PUNCT issue-453 67 3 no no INTJ issue-453 67 4 . . NOUN issue-453 67 5 3 3 NUM issue-453 67 6 , , PUNCT issue-453 67 7 2018 2018 NUM issue-453 67 8 which which PRON issue-453 67 9 has have AUX issue-453 67 10 largely largely ADV issue-453 67 11 been be AUX issue-453 67 12 reflected reflect VERB issue-453 67 13 in in ADP issue-453 67 14 the the DET issue-453 67 15 constitution constitution NOUN issue-453 67 16 of of ADP issue-453 67 17 ukraine ukraine PROPN issue-453 67 18 ( ( PUNCT issue-453 67 19 rishennia rishennia PROPN issue-453 67 20 konstytutsiinoho konstytutsiinoho PROPN issue-453 67 21 sudu sudu PROPN issue-453 67 22 ukrainy ukrainy PROPN issue-453 67 23 ) ) PUNCT issue-453 67 24 . . PUNCT issue-453 68 1 as as SCONJ issue-453 68 2 noted note VERB issue-453 68 3 above above ADV issue-453 68 4 , , PUNCT issue-453 68 5 a. a. PROPN issue-453 68 6 smith smith PROPN issue-453 68 7 was be AUX issue-453 68 8 first first ADJ issue-453 68 9 to to PART issue-453 68 10 develop develop VERB issue-453 68 11 and and CCONJ issue-453 68 12 argue argue VERB issue-453 68 13 the the DET issue-453 68 14 well well ADV issue-453 68 15 - - PUNCT issue-453 68 16 known know VERB issue-453 68 17 four four NUM issue-453 68 18 principles principle NOUN issue-453 68 19 that that PRON issue-453 68 20 should should AUX issue-453 68 21 be be AUX issue-453 68 22 implemented implement VERB issue-453 68 23 in in ADP issue-453 68 24 the the DET issue-453 68 25 tax tax NOUN issue-453 68 26 system system NOUN issue-453 68 27 of of ADP issue-453 68 28 any any DET issue-453 68 29 modern modern ADJ issue-453 68 30 state state NOUN issue-453 68 31 , , PUNCT issue-453 68 32 namely namely ADV issue-453 68 33 : : PUNCT issue-453 68 34 the the DET issue-453 68 35 certainty certainty NOUN issue-453 68 36 of of ADP issue-453 68 37 taxes taxis NOUN issue-453 68 38 ( ( PUNCT issue-453 68 39 the the DET issue-453 68 40 rate rate NOUN issue-453 68 41 , , PUNCT issue-453 68 42 terms term NOUN issue-453 68 43 and and CCONJ issue-453 68 44 procedure procedure NOUN issue-453 68 45 of of ADP issue-453 68 46 payment payment NOUN issue-453 68 47 ) ) PUNCT issue-453 68 48 , , PUNCT issue-453 68 49 convenience convenience NOUN issue-453 68 50 ( ( PUNCT issue-453 68 51 favourable favourable ADJ issue-453 68 52 conditions condition NOUN issue-453 68 53 for for ADP issue-453 68 54 the the DET issue-453 68 55 taxpayer taxpayer NOUN issue-453 68 56 ) ) PUNCT issue-453 68 57 , , PUNCT issue-453 68 58 equity equity NOUN issue-453 68 59 ( ( PUNCT issue-453 68 60 payers payer NOUN issue-453 68 61 must must AUX issue-453 68 62 pay pay VERB issue-453 68 63 an an DET issue-453 68 64 equal equal ADJ issue-453 68 65 share share NOUN issue-453 68 66 of of ADP issue-453 68 67 their their PRON issue-453 68 68 income income NOUN issue-453 68 69 ) ) PUNCT issue-453 68 70 , , PUNCT issue-453 68 71 as as ADV issue-453 68 72 well well ADV issue-453 68 73 as as ADP issue-453 68 74 efficiency efficiency NOUN issue-453 68 75 ( ( PUNCT issue-453 68 76 the the DET issue-453 68 77 use use NOUN issue-453 68 78 of of ADP issue-453 68 79 efficient efficient ADJ issue-453 68 80 and and CCONJ issue-453 68 81 cheap cheap ADJ issue-453 68 82 tax tax NOUN issue-453 68 83 administration administration NOUN issue-453 68 84 measures measure NOUN issue-453 68 85 ) ) PUNCT issue-453 68 86 . . PUNCT issue-453 69 1 the the DET issue-453 69 2 majority majority NOUN issue-453 69 3 of of ADP issue-453 69 4 modern modern ADJ issue-453 69 5 states state NOUN issue-453 69 6 apply apply VERB issue-453 69 7 these these DET issue-453 69 8 principles principle NOUN issue-453 69 9 in in ADP issue-453 69 10 tax tax NOUN issue-453 69 11 policy policy NOUN issue-453 69 12 . . PUNCT issue-453 70 1 however however ADV issue-453 70 2 , , PUNCT issue-453 70 3 nowadays nowadays ADV issue-453 70 4 scientists scientist NOUN issue-453 70 5 review review VERB issue-453 70 6 the the DET issue-453 70 7 doctrinal doctrinal ADJ issue-453 70 8 list list NOUN issue-453 70 9 of of ADP issue-453 70 10 the the DET issue-453 70 11 principles principle NOUN issue-453 70 12 of of ADP issue-453 70 13 taxation taxation NOUN issue-453 70 14 . . PUNCT issue-453 71 1 for for ADP issue-453 71 2 example example NOUN issue-453 71 3 , , PUNCT issue-453 71 4 m. m. NOUN issue-453 71 5 p. p. PROPN issue-453 71 6 kucheriavenko kucheriavenko PROPN issue-453 71 7 differentiates differentiate VERB issue-453 71 8 the the DET issue-453 71 9 following follow VERB issue-453 71 10 types type NOUN issue-453 71 11 of of ADP issue-453 71 12 groups group NOUN issue-453 71 13 of of ADP issue-453 71 14 principles principle NOUN issue-453 71 15 of of ADP issue-453 71 16 legal legal ADJ issue-453 71 17 regulation regulation NOUN issue-453 71 18 : : PUNCT issue-453 71 19 the the DET issue-453 71 20 principles principle NOUN issue-453 71 21 of of ADP issue-453 71 22 taxation taxation NOUN issue-453 71 23 , , PUNCT issue-453 71 24 the the DET issue-453 71 25 principles principle NOUN issue-453 71 26 of of ADP issue-453 71 27 tax tax NOUN issue-453 71 28 law law NOUN issue-453 71 29 , , PUNCT issue-453 71 30 the the DET issue-453 71 31 principles principle NOUN issue-453 71 32 of of ADP issue-453 71 33 the the DET issue-453 71 34 tax tax NOUN issue-453 71 35 system system NOUN issue-453 71 36 , , PUNCT issue-453 71 37 the the DET issue-453 71 38 tax tax NOUN issue-453 71 39 principles principle NOUN issue-453 71 40 , , PUNCT issue-453 71 41 the the DET issue-453 71 42 principles principle NOUN issue-453 71 43 of of ADP issue-453 71 44 tax tax NOUN issue-453 71 45 legislation legislation NOUN issue-453 71 46 ( ( PUNCT issue-453 71 47 bekh bekh PROPN issue-453 71 48 , , PUNCT issue-453 71 49 dmytryk dmytryk NOUN issue-453 71 50 , , PUNCT issue-453 71 51 kobylnik kobylnik X issue-453 71 52 , , PUNCT issue-453 71 53 2003 2003 NUM issue-453 71 54 ) ) PUNCT issue-453 71 55 . . PUNCT issue-453 72 1 t.m t.m PROPN issue-453 72 2 . . PROPN issue-453 72 3 zatulina zatulina PROPN issue-453 72 4 adds add VERB issue-453 72 5 to to ADP issue-453 72 6 the the DET issue-453 72 7 constitutional constitutional ADJ issue-453 72 8 principles principle NOUN issue-453 72 9 of of ADP issue-453 72 10 regulating regulate VERB issue-453 72 11 tax tax NOUN issue-453 72 12 relations relation NOUN issue-453 72 13 the the DET issue-453 72 14 following following NOUN issue-453 72 15 : : PUNCT issue-453 72 16 the the DET issue-453 72 17 rule rule NOUN issue-453 72 18 of of ADP issue-453 72 19 law law NOUN issue-453 72 20 and and CCONJ issue-453 72 21 legality legality NOUN issue-453 72 22 ; ; PUNCT issue-453 72 23 the the DET issue-453 72 24 principle principle NOUN issue-453 72 25 of of ADP issue-453 72 26 publicity publicity NOUN issue-453 72 27 and and CCONJ issue-453 72 28 social social ADJ issue-453 72 29 orientation orientation NOUN issue-453 72 30 ; ; PUNCT issue-453 72 31 the the DET issue-453 72 32 principle principle NOUN issue-453 72 33 of of ADP issue-453 72 34 universality universality NOUN issue-453 72 35 and and CCONJ issue-453 72 36 equality equality NOUN issue-453 72 37 ; ; PUNCT issue-453 72 38 the the DET issue-453 72 39 principle principle NOUN issue-453 72 40 of of ADP issue-453 72 41 state state NOUN issue-453 72 42 protection protection NOUN issue-453 72 43 of of ADP issue-453 72 44 the the DET issue-453 72 45 payer payer NOUN issue-453 72 46 ; ; PUNCT issue-453 72 47 the the DET issue-453 72 48 principle principle NOUN issue-453 72 49 of of ADP issue-453 72 50 tax tax NOUN issue-453 72 51 system system NOUN issue-453 72 52 development development NOUN issue-453 72 53 in in ADP issue-453 72 54 compliance compliance NOUN issue-453 72 55 with with ADP issue-453 72 56 on on ADP issue-453 72 57 the the DET issue-453 72 58 form form NOUN issue-453 72 59 of of ADP issue-453 72 60 government government NOUN issue-453 72 61 ; ; PUNCT issue-453 72 62 the the DET issue-453 72 63 principle principle NOUN issue-453 72 64 of of ADP issue-453 72 65 tax tax NOUN issue-453 72 66 autonomy autonomy NOUN issue-453 72 67 of of ADP issue-453 72 68 local local ADJ issue-453 72 69 self self NOUN issue-453 72 70 - - PUNCT issue-453 72 71 government government NOUN issue-453 72 72 ( ( PUNCT issue-453 72 73 zatulina zatulina PROPN issue-453 72 74 , , PUNCT issue-453 72 75 2008 2008 NUM issue-453 72 76 ) ) PUNCT issue-453 72 77 . . PUNCT issue-453 73 1 according accord VERB issue-453 73 2 to to ADP issue-453 73 3 a.o a.o PROPN issue-453 73 4 . . PROPN issue-453 73 5     SPACE issue-453 73 6 khrabrov khrabrov PROPN issue-453 73 7 , , PUNCT issue-453 73 8 in in ADP issue-453 73 9 taxation taxation NOUN issue-453 73 10 regulations regulation NOUN issue-453 73 11 , , PUNCT issue-453 73 12 the the DET issue-453 73 13 principles principle NOUN issue-453 73 14 , , PUNCT issue-453 73 15 provided provide VERB issue-453 73 16 for for ADP issue-453 73 17 in in ADP issue-453 73 18 the the DET issue-453 73 19 constitution constitution NOUN issue-453 73 20 , , PUNCT issue-453 73 21 should should AUX issue-453 73 22 be be AUX issue-453 73 23 detailed detail VERB issue-453 73 24 , , PUNCT issue-453 73 25 as as ADV issue-453 73 26 well well ADV issue-453 73 27 as as ADP issue-453 73 28 the the DET issue-453 73 29 list list NOUN issue-453 73 30 of of ADP issue-453 73 31 general general ADJ issue-453 73 32 and and CCONJ issue-453 73 33 specific specific ADJ issue-453 73 34 principles principle NOUN issue-453 73 35 of of ADP issue-453 73 36 tax tax NOUN issue-453 73 37 law law NOUN issue-453 73 38 , , PUNCT issue-453 73 39 their their PRON issue-453 73 40 legal legal ADJ issue-453 73 41 content content NOUN issue-453 73 42 and and CCONJ issue-453 73 43 classification classification NOUN issue-453 73 44 should should AUX issue-453 73 45 be be AUX issue-453 73 46 recognized recognize VERB issue-453 73 47 by by ADP issue-453 73 48 the the DET issue-453 73 49 legislation legislation NOUN issue-453 73 50 ( ( PUNCT issue-453 73 51 khrabrov khrabrov ADJ issue-453 73 52 , , PUNCT issue-453 73 53 2012 2012 NUM issue-453 73 54 ) ) PUNCT issue-453 73 55 . . PUNCT issue-453 74 1 moreover moreover ADV issue-453 74 2 , , PUNCT issue-453 74 3 a.v a.v PROPN issue-453 74 4 . . PROPN issue-453 74 5 bryzgalin bryzgalin PROPN issue-453 74 6 emphasizes emphasize VERB issue-453 74 7 the the DET issue-453 74 8 need need NOUN issue-453 74 9 to to PART issue-453 74 10 differentiate differentiate VERB issue-453 74 11 all all DET issue-453 74 12 principles principle NOUN issue-453 74 13 of of ADP issue-453 74 14 taxation taxation NOUN issue-453 74 15 by by ADP issue-453 74 16 economic economic ADJ issue-453 74 17 , , PUNCT issue-453 74 18 legal legal ADJ issue-453 74 19 , , PUNCT issue-453 74 20 and and CCONJ issue-453 74 21 organizational organizational ADJ issue-453 74 22 ( ( PUNCT issue-453 74 23 bernik bernik NOUN issue-453 74 24 , , PUNCT issue-453 74 25 bryzgalin bryzgalin NOUN issue-453 74 26 , , PUNCT issue-453 74 27 golovkin golovkin NOUN issue-453 74 28 et et PROPN issue-453 74 29 al al PROPN issue-453 74 30 . . PROPN issue-453 74 31 , , PUNCT issue-453 74 32 1997 1997 NUM issue-453 74 33 ) ) PUNCT issue-453 74 34 . . PUNCT issue-453 75 1 o.v o.v PROPN issue-453 75 2 . . PROPN issue-453 75 3 demin demin NOUN issue-453 75 4 divides divide VERB issue-453 75 5 the the DET issue-453 75 6 principles principle NOUN issue-453 75 7 of of ADP issue-453 75 8 taxation taxation NOUN issue-453 75 9 into into ADP issue-453 75 10 general general ADJ issue-453 75 11 ( ( PUNCT issue-453 75 12 for for ADP issue-453 75 13 example example NOUN issue-453 75 14 , , PUNCT issue-453 75 15 publicity publicity NOUN issue-453 75 16 , , PUNCT issue-453 75 17 the the DET issue-453 75 18 unity unity NOUN issue-453 75 19 of of ADP issue-453 75 20 the the DET issue-453 75 21 tax tax NOUN issue-453 75 22 system system NOUN issue-453 75 23 , , PUNCT issue-453 75 24 equity equity NOUN issue-453 75 25 , , PUNCT issue-453 75 26 single single ADJ issue-453 75 27 taxation taxation NOUN issue-453 75 28 , , PUNCT issue-453 75 29 etc etc X issue-453 75 30 . . X issue-453 75 31 ) ) PUNCT issue-453 75 32 and and CCONJ issue-453 75 33 special special ADJ issue-453 75 34 ( ( PUNCT issue-453 75 35 demin demin NOUN issue-453 75 36 , , PUNCT issue-453 75 37 1998 1998 NUM issue-453 75 38 ) ) PUNCT issue-453 75 39 . . PUNCT issue-453 76 1 in in ADP issue-453 76 2 addition addition NOUN issue-453 76 3 , , PUNCT issue-453 76 4 foreign foreign ADJ issue-453 76 5 legal legal ADJ issue-453 76 6 literature literature NOUN issue-453 76 7 proposes propose VERB issue-453 76 8 other other ADJ issue-453 76 9 approaches approach NOUN issue-453 76 10 to to ADP issue-453 76 11 the the DET issue-453 76 12 classification classification NOUN issue-453 76 13 of of ADP issue-453 76 14 tax tax NOUN issue-453 76 15 principles principle NOUN issue-453 76 16 with with ADP issue-453 76 17 three three NUM issue-453 76 18 separate separate ADJ issue-453 76 19 groups group NOUN issue-453 76 20 , , PUNCT issue-453 76 21 each each PRON issue-453 76 22 of of ADP issue-453 76 23 which which PRON issue-453 76 24 includes include VERB issue-453 76 25 a a DET issue-453 76 26 certain certain ADJ issue-453 76 27 set set NOUN issue-453 76 28 of of ADP issue-453 76 29 mechanisms mechanism NOUN issue-453 76 30 for for ADP issue-453 76 31 the the DET issue-453 76 32 implementation implementation NOUN issue-453 76 33 of of ADP issue-453 76 34 significant significant ADJ issue-453 76 35 constitutional constitutional ADJ issue-453 76 36 and and CCONJ issue-453 76 37 legal legal ADJ issue-453 76 38 institutions institution NOUN issue-453 76 39 in in ADP issue-453 76 40 taxation taxation NOUN issue-453 76 41 , , PUNCT issue-453 76 42 namely namely ADV issue-453 76 43 : : PUNCT issue-453 76 44 а а X issue-453 76 45 ) ) PUNCT issue-453 76 46 principles principle NOUN issue-453 76 47 that that PRON issue-453 76 48 ensure ensure VERB issue-453 76 49 the the DET issue-453 76 50 implementation implementation NOUN issue-453 76 51 and and CCONJ issue-453 76 52 observance observance NOUN issue-453 76 53 of of ADP issue-453 76 54 the the DET issue-453 76 55 foundations foundation NOUN issue-453 76 56 of of ADP issue-453 76 57 the the DET issue-453 76 58 constitutional constitutional ADJ issue-453 76 59 system system NOUN issue-453 76 60 ; ; PUNCT issue-453 76 61 b b X issue-453 76 62 ) ) PUNCT issue-453 76 63 principles principle NOUN issue-453 76 64 that that PRON issue-453 76 65 ensure ensure VERB issue-453 76 66 the the DET issue-453 76 67 implementation implementation NOUN issue-453 76 68 and and CCONJ issue-453 76 69 observance observance NOUN issue-453 76 70 of of ADP issue-453 76 71 the the DET issue-453 76 72 fundamental fundamental ADJ issue-453 76 73 rights right NOUN issue-453 76 74 and and CCONJ issue-453 76 75 freedoms freedom NOUN issue-453 76 76 of of ADP issue-453 76 77 taxpayers taxpayer NOUN issue-453 76 78 ; ; PUNCT issue-453 76 79 c c X issue-453 76 80 ) ) PUNCT issue-453 76 81 principles principle NOUN issue-453 76 82 that that PRON issue-453 76 83 ensure ensure VERB issue-453 76 84 the the DET issue-453 76 85 implementation implementation NOUN issue-453 76 86 and and CCONJ issue-453 76 87 observance observance NOUN issue-453 76 88 of of ADP issue-453 76 89 the the DET issue-453 76 90 doctrines doctrine NOUN issue-453 76 91 of of ADP issue-453 76 92 federalism federalism NOUN issue-453 76 93 . . PUNCT issue-453 77 1 therefore therefore ADV issue-453 77 2 , , PUNCT issue-453 77 3 there there PRON issue-453 77 4 are be VERB issue-453 77 5 quite quite ADV issue-453 77 6 different different ADJ issue-453 77 7 classifications classification NOUN issue-453 77 8 of of ADP issue-453 77 9 the the DET issue-453 77 10 constitutional constitutional ADJ issue-453 77 11 principles principle NOUN issue-453 77 12 of of ADP issue-453 77 13 taxation taxation NOUN issue-453 77 14 , , PUNCT issue-453 77 15 each each PRON issue-453 77 16 of of ADP issue-453 77 17 which which PRON issue-453 77 18 reveals reveal VERB issue-453 77 19 the the DET issue-453 77 20 main main ADJ issue-453 77 21 aspects aspect NOUN issue-453 77 22 of of ADP issue-453 77 23 financial financial ADJ issue-453 77 24 and and CCONJ issue-453 77 25 tax tax NOUN issue-453 77 26 policy policy NOUN issue-453 77 27 uniquely uniquely ADV issue-453 77 28 . . PUNCT issue-453 78 1 analysing analyse VERB issue-453 78 2 financial financial ADJ issue-453 78 3 and and CCONJ issue-453 78 4 legal legal ADJ issue-453 78 5 regulation regulation NOUN issue-453 78 6 , , PUNCT issue-453 78 7 it it PRON issue-453 78 8 should should AUX issue-453 78 9 be be AUX issue-453 78 10 noted note VERB issue-453 78 11 that that SCONJ issue-453 78 12 the the DET issue-453 78 13 basic basic ADJ issue-453 78 14 principles principle NOUN issue-453 78 15 of of ADP issue-453 78 16 financial financial ADJ issue-453 78 17 and and CCONJ issue-453 78 18 legal legal ADJ issue-453 78 19 regulation regulation NOUN issue-453 78 20 are be AUX issue-453 78 21 general general ADJ issue-453 78 22 principles principle NOUN issue-453 78 23 of of ADP issue-453 78 24 legal legal ADJ issue-453 78 25 regulation regulation NOUN issue-453 78 26 , , PUNCT issue-453 78 27 such such ADJ issue-453 78 28 as as ADP issue-453 78 29 : : PUNCT issue-453 78 30 1 1 NUM issue-453 78 31 ) ) PUNCT issue-453 78 32 objectivity objectivity NOUN issue-453 78 33 ( ( PUNCT issue-453 78 34 the the DET issue-453 78 35 effectiveness effectiveness NOUN issue-453 78 36 of of ADP issue-453 78 37 financial financial ADJ issue-453 78 38 and and CCONJ issue-453 78 39 legal legal ADJ issue-453 78 40 regulation regulation NOUN issue-453 78 41 depends depend VERB issue-453 78 42 on on ADP issue-453 78 43 consistency consistency NOUN issue-453 78 44 of of ADP issue-453 78 45 the the DET issue-453 78 46 rules rule NOUN issue-453 78 47 of of ADP issue-453 78 48 financial financial ADJ issue-453 78 49 law law NOUN issue-453 78 50 with with ADP issue-453 78 51 the the DET issue-453 78 52 laws law NOUN issue-453 78 53 of of ADP issue-453 78 54 social social ADJ issue-453 78 55 and and CCONJ issue-453 78 56 economic economic ADJ issue-453 78 57 development development NOUN issue-453 78 58 ) ) PUNCT issue-453 78 59 ; ; PUNCT issue-453 78 60 2 2 X issue-453 78 61 ) ) PUNCT issue-453 78 62 democracy democracy NOUN issue-453 78 63 , , PUNCT issue-453 78 64 humanism humanism NOUN issue-453 78 65 , , PUNCT issue-453 78 66 professionalism professionalism NOUN issue-453 78 67 ; ; PUNCT issue-453 78 68 3 3 X issue-453 78 69 ) ) PUNCT issue-453 78 70 scientific scientific ADJ issue-453 78 71 character character NOUN issue-453 78 72 ; ; PUNCT issue-453 78 73 4 4 X issue-453 78 74 ) ) PUNCT issue-453 78 75 the the DET issue-453 78 76 unity unity NOUN issue-453 78 77 of of ADP issue-453 78 78 equal equal ADJ issue-453 78 79 rights right NOUN issue-453 78 80 and and CCONJ issue-453 78 81 equal equal ADJ issue-453 78 82 responsibilities responsibility NOUN issue-453 78 83 ; ; PUNCT issue-453 78 84 5 5 X issue-453 78 85 ) ) PUNCT issue-453 78 86 reasonability reasonability NOUN issue-453 78 87 ( ( PUNCT issue-453 78 88 provides provide VERB issue-453 78 89 the the DET issue-453 78 90 right right ADJ issue-453 78 91 financial financial ADJ issue-453 78 92 and and CCONJ issue-453 78 93 legal legal ADJ issue-453 78 94 qualification qualification NOUN issue-453 78 95 , , PUNCT issue-453 78 96 choice choice NOUN issue-453 78 97 of of ADP issue-453 78 98 a a DET issue-453 78 99 relevant relevant ADJ issue-453 78 100 norm norm NOUN issue-453 78 101 and and CCONJ issue-453 78 102 its its PRON issue-453 78 103 dissemination dissemination NOUN issue-453 78 104 to to ADP issue-453 78 105 assessing assess VERB issue-453 78 106 the the DET issue-453 78 107 behaviour behaviour NOUN issue-453 78 108 of of ADP issue-453 78 109 the the DET issue-453 78 110 addressee addressee NOUN issue-453 78 111 of of ADP issue-453 78 112 the the DET issue-453 78 113 enforcement enforcement NOUN issue-453 78 114 of of ADP issue-453 78 115 law law NOUN issue-453 78 116 ) ) PUNCT issue-453 78 117 ; ; PUNCT issue-453 78 118 6 6 X issue-453 78 119 ) ) PUNCT issue-453 78 120 legality legality NOUN issue-453 78 121 ( ( PUNCT issue-453 78 122 the the DET issue-453 78 123 need need NOUN issue-453 78 124 to to PART issue-453 78 125 adhere adhere VERB issue-453 78 126 strictly strictly ADV issue-453 78 127 to to ADP issue-453 78 128 the the DET issue-453 78 129 requirements requirement NOUN issue-453 78 130 of of ADP issue-453 78 131 the the DET issue-453 78 132 financial financial ADJ issue-453 78 133 and and CCONJ issue-453 78 134 legal legal ADJ issue-453 78 135 norm norm NOUN issue-453 78 136 by by ADP issue-453 78 137 all all DET issue-453 78 138 participants participant NOUN issue-453 78 139 in in ADP issue-453 78 140 the the DET issue-453 78 141 financial financial ADJ issue-453 78 142 legal legal ADJ issue-453 78 143 relationship relationship NOUN issue-453 78 144 , , PUNCT issue-453 78 145 the the DET issue-453 78 146 established establish VERB issue-453 78 147 by by ADP issue-453 78 148 law law NOUN issue-453 78 149 procedure procedure NOUN issue-453 78 150 for for ADP issue-453 78 151 the the DET issue-453 78 152 application application NOUN issue-453 78 153 of of ADP issue-453 78 154 these these DET issue-453 78 155 norms norm NOUN issue-453 78 156 , , PUNCT issue-453 78 157 the the DET issue-453 78 158 provision provision NOUN issue-453 78 159 of of ADP issue-453 78 160 strict strict ADJ issue-453 78 161 liability liability NOUN issue-453 78 162 for for ADP issue-453 78 163 violations violation NOUN issue-453 78 164 of of ADP issue-453 78 165 legal legal ADJ issue-453 78 166 requirements requirement NOUN issue-453 78 167 , , PUNCT issue-453 78 168 financial financial ADJ issue-453 78 169 discipline discipline NOUN issue-453 78 170 ; ; PUNCT issue-453 78 171 legislative legislative ADJ issue-453 78 172 regulation regulation NOUN issue-453 78 173 of of ADP issue-453 78 174 the the DET issue-453 78 175 most most ADV issue-453 78 176 important important ADJ issue-453 78 177 relations relation NOUN issue-453 78 178 in in ADP issue-453 78 179 financial financial ADJ issue-453 78 180 activity activity NOUN issue-453 78 181 ; ; PUNCT issue-453 78 182 technical technical ADJ issue-453 78 183 excellence excellence NOUN issue-453 78 184 of of ADP issue-453 78 185 acts act NOUN issue-453 78 186 , , PUNCT issue-453 78 187 etc etc X issue-453 78 188 . . X issue-453 78 189 ) ) PUNCT issue-453 79 1 ( ( PUNCT issue-453 79 2 rossikhina rossikhina NOUN issue-453 79 3 ) ) PUNCT issue-453 79 4 . . PUNCT issue-453 80 1 however however ADV issue-453 80 2 , , PUNCT issue-453 80 3 l.v l.v PROPN issue-453 80 4 . . PROPN issue-453 80 5 melekh melekh PROPN issue-453 80 6 emphasizes emphasize VERB issue-453 80 7 that that SCONJ issue-453 80 8 , , PUNCT issue-453 80 9 by by ADP issue-453 80 10 following follow VERB issue-453 80 11 the the DET issue-453 80 12 principle principle NOUN issue-453 80 13 of of ADP issue-453 80 14 legality legality NOUN issue-453 80 15 , , PUNCT issue-453 80 16 the the DET issue-453 80 17 state state NOUN issue-453 80 18 strives strive VERB issue-453 80 19 for for ADP issue-453 80 20 a a DET issue-453 80 21 clear clear ADJ issue-453 80 22 and and CCONJ issue-453 80 23 steady steady ADJ issue-453 80 24 implementation implementation NOUN issue-453 80 25 of of ADP issue-453 80 26 the the DET issue-453 80 27 existing exist VERB issue-453 80 28 legal legal ADJ issue-453 80 29 norms norm NOUN issue-453 80 30 using use VERB issue-453 80 31 various various ADJ issue-453 80 32 methods method NOUN issue-453 80 33 and and CCONJ issue-453 80 34 means mean NOUN issue-453 80 35 , , PUNCT issue-453 80 36 including include VERB issue-453 80 37 state state NOUN issue-453 80 38 coercion coercion NOUN issue-453 80 39 . . PUNCT issue-453 81 1 as as ADP issue-453 81 2 a a DET issue-453 81 3 result result NOUN issue-453 81 4 , , PUNCT issue-453 81 5 the the DET issue-453 81 6 legality legality NOUN issue-453 81 7 is be AUX issue-453 81 8 not not PART issue-453 81 9 only only ADV issue-453 81 10 a a DET issue-453 81 11 principle principle NOUN issue-453 81 12 , , PUNCT issue-453 81 13 but but CCONJ issue-453 81 14 also also ADV issue-453 81 15 a a DET issue-453 81 16 method method NOUN issue-453 81 17 of of ADP issue-453 81 18 activity activity NOUN issue-453 81 19 of of ADP issue-453 81 20 not not PART issue-453 81 21 only only ADV issue-453 81 22 state state NOUN issue-453 81 23 bodies body NOUN issue-453 81 24 and and CCONJ issue-453 81 25 their their PRON issue-453 81 26 officials official NOUN issue-453 81 27 , , PUNCT issue-453 81 28 but but CCONJ issue-453 81 29 also also ADV issue-453 81 30 other other ADJ issue-453 81 31 participants participant NOUN issue-453 81 32 in in ADP issue-453 81 33 social social ADJ issue-453 81 34 relations relation NOUN issue-453 81 35 ( ( PUNCT issue-453 81 36 melekh melekh ADV issue-453 81 37 , , PUNCT issue-453 81 38 2009 2009 NUM issue-453 81 39 ) ) PUNCT issue-453 81 40 . . PUNCT issue-453 82 1 the the DET issue-453 82 2 general general ADJ issue-453 82 3 theory theory NOUN issue-453 82 4 of of ADP issue-453 82 5 law law NOUN issue-453 82 6 puts put VERB issue-453 82 7 forward forward ADV issue-453 82 8 general general ADJ issue-453 82 9 requirements requirement NOUN issue-453 82 10 ( ( PUNCT issue-453 82 11 principles principle NOUN issue-453 82 12 of of ADP issue-453 82 13 law law NOUN issue-453 82 14 enforcement enforcement NOUN issue-453 82 15 ) ) PUNCT issue-453 82 16 to to ADP issue-453 82 17 all all DET issue-453 82 18 stages stage NOUN issue-453 82 19 of of ADP issue-453 82 20 law law NOUN issue-453 82 21 enforcement enforcement NOUN issue-453 82 22 activities activity NOUN issue-453 82 23 , , PUNCT issue-453 82 24 such such ADJ issue-453 82 25 as as ADP issue-453 82 26 reasonability reasonability NOUN issue-453 82 27 , , PUNCT issue-453 82 28 expediency expediency NOUN issue-453 82 29 , , PUNCT issue-453 82 30 and and CCONJ issue-453 82 31 justice justice NOUN issue-453 82 32 of of ADP issue-453 82 33 enforcement enforcement NOUN issue-453 82 34 , , PUNCT issue-453 82 35 ensuring ensure VERB issue-453 82 36 its its PRON issue-453 82 37 legality legality NOUN issue-453 82 38 . . PUNCT issue-453 83 1 it it PRON issue-453 83 2 should should AUX issue-453 83 3 be be AUX issue-453 83 4 emphasized emphasize VERB issue-453 83 5 that that SCONJ issue-453 83 6 the the DET issue-453 83 7 principle principle NOUN issue-453 83 8 of of ADP issue-453 83 9 legality legality NOUN issue-453 83 10 is be AUX issue-453 83 11 fundamental fundamental ADJ issue-453 83 12 to to ADP issue-453 83 13 the the DET issue-453 83 14 implementation implementation NOUN issue-453 83 15 of of ADP issue-453 83 16 the the DET issue-453 83 17 rules rule NOUN issue-453 83 18 of of ADP issue-453 83 19 financial financial ADJ issue-453 83 20 law law NOUN issue-453 83 21 . . PUNCT issue-453 84 1 in in ADP issue-453 84 2 the the DET issue-453 84 3 context context NOUN issue-453 84 4 of of ADP issue-453 84 5 this this PRON issue-453 84 6 , , PUNCT issue-453 84 7 p.m. p.m. NOUN issue-453 84 8 rabinovich rabinovich NOUN issue-453 84 9 notes note VERB issue-453 84 10 the the DET issue-453 84 11 lawful lawful ADJ issue-453 84 12 guarantees guarantee NOUN issue-453 84 13 of of ADP issue-453 84 14 legality legality NOUN issue-453 84 15 , , PUNCT issue-453 84 16 such such ADJ issue-453 84 17 as as ADP issue-453 84 18 : : SYM issue-453 84 19 1 1 X issue-453 84 20 ) ) PUNCT issue-453 84 21 rules rule NOUN issue-453 84 22 of of ADP issue-453 84 23 law law NOUN issue-453 84 24 , , PUNCT issue-453 84 25 precisely precisely ADV issue-453 84 26 aimed aim VERB issue-453 84 27 at at ADP issue-453 84 28 the the DET issue-453 84 29 maintenance maintenance NOUN issue-453 84 30 and and CCONJ issue-453 84 31 protection protection NOUN issue-453 84 32 of of ADP issue-453 84 33 the the DET issue-453 84 34 law law NOUN issue-453 84 35 ; ; PUNCT issue-453 84 36 2 2 X issue-453 84 37 ) ) PUNCT issue-453 84 38 activities activity NOUN issue-453 84 39 of of ADP issue-453 84 40 certain certain ADJ issue-453 84 41 entities entity NOUN issue-453 84 42 regarding regard VERB issue-453 84 43 the the DET issue-453 84 44 enforcement enforcement NOUN issue-453 84 45 of of ADP issue-453 84 46 these these DET issue-453 84 47 norms norm NOUN issue-453 84 48 ; ; PUNCT issue-453 84 49 3 3 X issue-453 84 50 ) ) PUNCT issue-453 84 51 enforcement enforcement NOUN issue-453 84 52 acts act NOUN issue-453 84 53 ( ( PUNCT issue-453 84 54 documents document NOUN issue-453 84 55 that that PRON issue-453 84 56 record record VERB issue-453 84 57 the the DET issue-453 84 58 results result NOUN issue-453 84 59 of of ADP issue-453 84 60 these these DET issue-453 84 61 activities activity NOUN issue-453 84 62 ) ) PUNCT issue-453 84 63 ( ( PUNCT issue-453 84 64 rabynovich rabynovich NOUN issue-453 84 65 , , PUNCT issue-453 84 66 1979 1979 NUM issue-453 84 67 ) ) PUNCT issue-453 84 68 . . PUNCT issue-453 85 1 the the DET issue-453 85 2 principle principle NOUN issue-453 85 3 of of ADP issue-453 85 4 legality legality NOUN issue-453 85 5 is be AUX issue-453 85 6 key key ADJ issue-453 85 7 because because SCONJ issue-453 85 8 it it PRON issue-453 85 9 requires require VERB issue-453 85 10 the the DET issue-453 85 11 steadily steadily ADV issue-453 85 12 and and CCONJ issue-453 85 13 strict strict ADJ issue-453 85 14 financial financial ADJ issue-453 85 15 law law NOUN issue-453 85 16 compliance compliance NOUN issue-453 85 17 by by ADP issue-453 85 18 all all DET issue-453 85 19 addressees addressee NOUN issue-453 85 20 . . PUNCT issue-453 86 1 in in ADP issue-453 86 2 addition addition NOUN issue-453 86 3 , , PUNCT issue-453 86 4 it it PRON issue-453 86 5 provides provide VERB issue-453 86 6 for for ADP issue-453 86 7 a a DET issue-453 86 8 compliance compliance NOUN issue-453 86 9 with with ADP issue-453 86 10 all all DET issue-453 86 11 procedural procedural ADJ issue-453 86 12 requirements requirement NOUN issue-453 86 13 in in ADP issue-453 86 14 qualifying qualify VERB issue-453 86 15 the the DET issue-453 86 16 circumstances circumstance NOUN issue-453 86 17 of of ADP issue-453 86 18 the the DET issue-453 86 19 case case NOUN issue-453 86 20 , , PUNCT issue-453 86 21 the the DET issue-453 86 22 choice choice NOUN issue-453 86 23 and and CCONJ issue-453 86 24 application application NOUN issue-453 86 25 of of ADP issue-453 86 26 rules rule NOUN issue-453 86 27 of of ADP issue-453 86 28 law law NOUN issue-453 86 29 . . PUNCT issue-453 87 1 moreover moreover ADV issue-453 87 2 , , PUNCT issue-453 87 3 overcoming overcome VERB issue-453 87 4 the the DET issue-453 87 5 consequences consequence NOUN issue-453 87 6 of of ADP issue-453 87 7 the the DET issue-453 87 8 global global ADJ issue-453 87 9 financial financial ADJ issue-453 87 10 crisis crisis NOUN issue-453 87 11 , , PUNCT issue-453 87 12 arrangement arrangement NOUN issue-453 87 13 of of ADP issue-453 87 14 a a DET issue-453 87 15 stable stable ADJ issue-453 87 16 financial financial ADJ issue-453 87 17 and and CCONJ issue-453 87 18 economic economic ADJ issue-453 87 19 existence existence NOUN issue-453 87 20 of of ADP issue-453 87 21 the the DET issue-453 87 22 state state NOUN issue-453 87 23 lead lead NOUN issue-453 87 24 to to ADP issue-453 87 25 growing grow VERB issue-453 87 26 influence influence NOUN issue-453 87 27 and and CCONJ issue-453 87 28 authority authority NOUN issue-453 87 29 of of ADP issue-453 87 30 financial financial ADJ issue-453 87 31 ( ( PUNCT issue-453 87 32 tax tax NOUN issue-453 87 33 ) ) PUNCT issue-453 87 34 laws law NOUN issue-453 87 35 , , PUNCT issue-453 87 36 their their PRON issue-453 87 37 strict strict ADJ issue-453 87 38 compliance compliance NOUN issue-453 87 39 and and CCONJ issue-453 87 40 implementation implementation NOUN issue-453 87 41 by by ADP issue-453 87 42 all all DET issue-453 87 43 subjects subject NOUN issue-453 87 44 of of ADP issue-453 87 45 relations relation NOUN issue-453 87 46 in in ADP issue-453 87 47 financial financial ADJ issue-453 87 48 activity activity NOUN issue-453 87 49 of of ADP issue-453 87 50 the the DET issue-453 87 51 state state NOUN issue-453 87 52 . . PUNCT issue-453 88 1 all all DET issue-453 88 2 these these DET issue-453 88 3 circumstances circumstance NOUN issue-453 88 4 contribute contribute VERB issue-453 88 5 to to ADP issue-453 88 6 the the DET issue-453 88 7 enhancement enhancement NOUN issue-453 88 8 of of ADP issue-453 88 9 legality legality NOUN issue-453 88 10 in in ADP issue-453 88 11 the the DET issue-453 88 12 financial financial ADJ issue-453 88 13 and and CCONJ issue-453 88 14 tax tax NOUN issue-453 88 15 area area NOUN issue-453 88 16 , , PUNCT issue-453 88 17 obligatory obligatory ADJ issue-453 88 18 financial financial ADJ issue-453 88 19 ( ( PUNCT issue-453 88 20 tax tax NOUN issue-453 88 21 ) ) PUNCT issue-453 88 22 discipline discipline NOUN issue-453 88 23 , , PUNCT issue-453 88 24 strict strict ADJ issue-453 88 25 implementation implementation NOUN issue-453 88 26 of of ADP issue-453 88 27 the the DET issue-453 88 28 rule rule NOUN issue-453 88 29 of of ADP issue-453 88 30 law law NOUN issue-453 88 31 in in ADP issue-453 88 32 financial financial ADJ issue-453 88 33 and and CCONJ issue-453 88 34 tax tax NOUN issue-453 88 35 law law NOUN issue-453 88 36 ( ( PUNCT issue-453 88 37 kucheriavenko kucheriavenko PROPN issue-453 88 38 , , PUNCT issue-453 88 39 bilinskyi bilinskyi NOUN issue-453 88 40 , , PUNCT issue-453 88 41 holovashevych holovashevych VERB issue-453 88 42 et et PROPN issue-453 88 43 al al PROPN issue-453 88 44 . . PROPN issue-453 88 45 , , PUNCT issue-453 88 46 2010 2010 NUM issue-453 88 47 ) ) PUNCT issue-453 88 48 . . PUNCT issue-453 89 1 according accord VERB issue-453 89 2 to to ADP issue-453 89 3 p.o p.o PROPN issue-453 89 4 . . PROPN issue-453 89 5 nedbailo nedbailo PROPN issue-453 89 6 , , PUNCT issue-453 89 7 the the DET issue-453 89 8 principle principle NOUN issue-453 89 9 of of ADP issue-453 89 10 legality legality NOUN issue-453 89 11 in in ADP issue-453 89 12 the the DET issue-453 89 13 relations relation NOUN issue-453 89 14 of of ADP issue-453 89 15 state state NOUN issue-453 89 16 bodies body NOUN issue-453 89 17 with with ADP issue-453 89 18 the the DET issue-453 89 19 population population NOUN issue-453 89 20 is be AUX issue-453 89 21 combined combine VERB issue-453 89 22 with with ADP issue-453 89 23 the the DET issue-453 89 24 proper proper ADJ issue-453 89 25 competence competence NOUN issue-453 89 26 of of ADP issue-453 89 27 the the DET issue-453 89 28 state state NOUN issue-453 89 29 bodies body NOUN issue-453 89 30 and and CCONJ issue-453 89 31 their their PRON issue-453 89 32 officials official NOUN issue-453 89 33 , , PUNCT issue-453 89 34 as as ADV issue-453 89 35 well well ADV issue-453 89 36 as as ADP issue-453 89 37 with with ADP issue-453 89 38 the the DET issue-453 89 39 clarity clarity NOUN issue-453 89 40 and and CCONJ issue-453 89 41 certainty certainty NOUN issue-453 89 42 of of ADP issue-453 89 43 the the DET issue-453 89 44 rights right NOUN issue-453 89 45 and and CCONJ issue-453 89 46 obligations obligation NOUN issue-453 89 47 of of ADP issue-453 89 48 citizens citizen NOUN issue-453 89 49 . . PUNCT issue-453 90 1 under under ADP issue-453 90 2 the the DET issue-453 90 3 rule rule NOUN issue-453 90 4 of of ADP issue-453 90 5 law law NOUN issue-453 90 6 , , PUNCT issue-453 90 7 the the DET issue-453 90 8 rights right NOUN issue-453 90 9 and and CCONJ issue-453 90 10 freedoms freedom NOUN issue-453 90 11 of of ADP issue-453 90 12 a a DET issue-453 90 13 citizen citizen NOUN issue-453 90 14 baltic baltic PROPN issue-453 90 15 journal journal PROPN issue-453 90 16 of of ADP issue-453 90 17 economic economic ADJ issue-453 90 18 studies study NOUN issue-453 90 19 262 262 NUM issue-453 90 20 vol vol NOUN issue-453 90 21 . . PUNCT issue-453 91 1 4 4 NUM issue-453 91 2 , , PUNCT issue-453 91 3 no no INTJ issue-453 91 4 . . NOUN issue-453 91 5 3 3 NUM issue-453 91 6 , , PUNCT issue-453 91 7 2018 2018 NUM issue-453 91 8 are be AUX issue-453 91 9 steady steady ADJ issue-453 91 10 and and CCONJ issue-453 91 11 inviolable inviolable ADJ issue-453 91 12 . . PUNCT issue-453 92 1 the the DET issue-453 92 2 principle principle NOUN issue-453 92 3 of of ADP issue-453 92 4 legality legality NOUN issue-453 92 5 is be AUX issue-453 92 6 the the DET issue-453 92 7 basis basis NOUN issue-453 92 8 of of ADP issue-453 92 9 compliance compliance NOUN issue-453 92 10 with with ADP issue-453 92 11 all all DET issue-453 92 12 procedural procedural ADJ issue-453 92 13 aspects aspect NOUN issue-453 92 14 in in ADP issue-453 92 15 qualifying qualify VERB issue-453 92 16 the the DET issue-453 92 17 circumstances circumstance NOUN issue-453 92 18 of of ADP issue-453 92 19 the the DET issue-453 92 20 case case NOUN issue-453 92 21 , , PUNCT issue-453 92 22 choice choice NOUN issue-453 92 23 , , PUNCT issue-453 92 24 and and CCONJ issue-453 92 25 use use NOUN issue-453 92 26 of of ADP issue-453 92 27 law law NOUN issue-453 92 28 ( ( PUNCT issue-453 92 29 nedbailo nedbailo ADJ issue-453 92 30 , , PUNCT issue-453 92 31 1960 1960 NUM issue-453 92 32 ) ) PUNCT issue-453 92 33 . . PUNCT issue-453 93 1 implemented implement VERB issue-453 93 2 and and CCONJ issue-453 93 3 reflected reflect VERB issue-453 93 4 in in ADP issue-453 93 5 the the DET issue-453 93 6 acts act NOUN issue-453 93 7 of of ADP issue-453 93 8 law law NOUN issue-453 93 9 , , PUNCT issue-453 93 10 the the DET issue-453 93 11 principle principle NOUN issue-453 93 12 of of ADP issue-453 93 13 equity equity NOUN issue-453 93 14 means mean VERB issue-453 93 15 that that SCONJ issue-453 93 16 the the DET issue-453 93 17 decision decision NOUN issue-453 93 18 does do AUX issue-453 93 19 not not PART issue-453 93 20 contradict contradict VERB issue-453 93 21 to to ADP issue-453 93 22 the the DET issue-453 93 23 needs need NOUN issue-453 93 24 and and CCONJ issue-453 93 25 interests interest NOUN issue-453 93 26 of of ADP issue-453 93 27 enterprises enterprise NOUN issue-453 93 28 , , PUNCT issue-453 93 29 institutions institution NOUN issue-453 93 30 , , PUNCT issue-453 93 31 and and CCONJ issue-453 93 32 corresponds correspond VERB issue-453 93 33 to to ADP issue-453 93 34 the the DET issue-453 93 35 moral moral ADJ issue-453 93 36 traditions tradition NOUN issue-453 93 37 of of ADP issue-453 93 38 both both DET issue-453 93 39 society society NOUN issue-453 93 40 as as ADP issue-453 93 41 a a DET issue-453 93 42 whole whole ADJ issue-453 93 43 and and CCONJ issue-453 93 44 individual individual ADJ issue-453 93 45 citizens citizen NOUN issue-453 93 46 in in ADP issue-453 93 47 particular particular ADJ issue-453 93 48 . . PUNCT issue-453 94 1 this this DET issue-453 94 2 principle principle NOUN issue-453 94 3 is be AUX issue-453 94 4 a a DET issue-453 94 5 philosophical philosophical ADJ issue-453 94 6 category category NOUN issue-453 94 7 , , PUNCT issue-453 94 8 a a DET issue-453 94 9 certain certain ADJ issue-453 94 10 criterion criterion NOUN issue-453 94 11 . . PUNCT issue-453 95 1 that that PRON issue-453 95 2 is be AUX issue-453 95 3 why why SCONJ issue-453 95 4 in in ADP issue-453 95 5 judging judge VERB issue-453 95 6 any any DET issue-453 95 7 offense offense NOUN issue-453 95 8 , , PUNCT issue-453 95 9 its its PRON issue-453 95 10 causes cause NOUN issue-453 95 11 , , PUNCT issue-453 95 12 as as ADV issue-453 95 13 well well ADV issue-453 95 14 as as ADP issue-453 95 15 the the DET issue-453 95 16 personality personality NOUN issue-453 95 17 of of ADP issue-453 95 18 the the DET issue-453 95 19 offender offender NOUN issue-453 95 20 should should AUX issue-453 95 21 be be AUX issue-453 95 22 considered consider VERB issue-453 95 23 . . PUNCT issue-453 96 1 according accord VERB issue-453 96 2 to to ADP issue-453 96 3 r. r. PROPN issue-453 96 4 tsyppelius tsyppelius PROPN issue-453 96 5 , , PUNCT issue-453 96 6 the the DET issue-453 96 7 right right NOUN issue-453 96 8 should should AUX issue-453 96 9 regulate regulate VERB issue-453 96 10 human human ADJ issue-453 96 11 behaviour behaviour NOUN issue-453 96 12 to to PART issue-453 96 13 distribute distribute VERB issue-453 96 14 fairly fairly ADV issue-453 96 15 the the DET issue-453 96 16 benefits benefit NOUN issue-453 96 17 ( ( PUNCT issue-453 96 18 values value NOUN issue-453 96 19 , , PUNCT issue-453 96 20 advantages advantage NOUN issue-453 96 21 ) ) PUNCT issue-453 96 22 and and CCONJ issue-453 96 23 burdens burden NOUN issue-453 96 24 ( ( PUNCT issue-453 96 25 costs cost NOUN issue-453 96 26 , , PUNCT issue-453 96 27 liabilities liability NOUN issue-453 96 28 ) ) PUNCT issue-453 96 29 ; ; PUNCT issue-453 96 30 to to PART issue-453 96 31 satisfy satisfy VERB issue-453 96 32 conflicting conflicting ADJ issue-453 96 33 interests interest NOUN issue-453 96 34 in in ADP issue-453 96 35 accordance accordance NOUN issue-453 96 36 with with ADP issue-453 96 37 their their PRON issue-453 96 38 weight weight NOUN issue-453 96 39 and and CCONJ issue-453 96 40 significance significance NOUN issue-453 96 41 ; ; PUNCT issue-453 96 42 to to PART issue-453 96 43 punish punish VERB issue-453 96 44 offenders offender NOUN issue-453 96 45 adequately adequately ADV issue-453 96 46 , , PUNCT issue-453 96 47 in in ADP issue-453 96 48 other other ADJ issue-453 96 49 words word NOUN issue-453 96 50 , , PUNCT issue-453 96 51 to to PART issue-453 96 52 resolve resolve VERB issue-453 96 53 the the DET issue-453 96 54 conflicts conflict NOUN issue-453 96 55 that that PRON issue-453 96 56 arise arise VERB issue-453 96 57 in in ADP issue-453 96 58 society society NOUN issue-453 96 59 justly justly ADV issue-453 96 60 ( ( PUNCT issue-453 96 61 tsyppelius tsyppelius NOUN issue-453 96 62 , , PUNCT issue-453 96 63 2004 2004 NUM issue-453 96 64 ) ) PUNCT issue-453 96 65 . . PUNCT issue-453 97 1 the the DET issue-453 97 2 principle principle NOUN issue-453 97 3 of of ADP issue-453 97 4 expediency expediency NOUN issue-453 97 5 involves involve VERB issue-453 97 6 evaluating evaluate VERB issue-453 97 7 specific specific ADJ issue-453 97 8 law law NOUN issue-453 97 9 enforcement enforcement NOUN issue-453 97 10 on on ADP issue-453 97 11 certain certain ADJ issue-453 97 12 grounds ground NOUN issue-453 97 13 . . PUNCT issue-453 98 1 for for ADP issue-453 98 2 example example NOUN issue-453 98 3 , , PUNCT issue-453 98 4 whether whether SCONJ issue-453 98 5 the the DET issue-453 98 6 application application NOUN issue-453 98 7 of of ADP issue-453 98 8 the the DET issue-453 98 9 law law NOUN issue-453 98 10 is be AUX issue-453 98 11 needed need VERB issue-453 98 12 at at ADV issue-453 98 13 all all ADV issue-453 98 14 and and CCONJ issue-453 98 15 what what PRON issue-453 98 16 individual individual ADJ issue-453 98 17 characteristics characteristic NOUN issue-453 98 18 should should AUX issue-453 98 19 be be AUX issue-453 98 20 considered consider VERB issue-453 98 21 by by ADP issue-453 98 22 the the DET issue-453 98 23 subject subject NOUN issue-453 98 24 of of ADP issue-453 98 25 enforcement enforcement NOUN issue-453 98 26 . . PUNCT issue-453 99 1 the the DET issue-453 99 2 principle principle NOUN issue-453 99 3 of of ADP issue-453 99 4 reasonability reasonability NOUN issue-453 99 5 ensures ensure VERB issue-453 99 6 proper proper ADJ issue-453 99 7 qualification qualification NOUN issue-453 99 8 , , PUNCT issue-453 99 9 choice choice NOUN issue-453 99 10 of of ADP issue-453 99 11 a a DET issue-453 99 12 relevant relevant ADJ issue-453 99 13 norm norm NOUN issue-453 99 14 and and CCONJ issue-453 99 15 its its PRON issue-453 99 16 dissemination dissemination NOUN issue-453 99 17 to to ADP issue-453 99 18 assessing assess VERB issue-453 99 19 the the DET issue-453 99 20 behaviour behaviour NOUN issue-453 99 21 of of ADP issue-453 99 22 the the DET issue-453 99 23 addressee addressee NOUN issue-453 99 24 of of ADP issue-453 99 25 the the DET issue-453 99 26 enforcement enforcement NOUN issue-453 99 27 of of ADP issue-453 99 28 the the DET issue-453 99 29 law law NOUN issue-453 99 30 . . PUNCT issue-453 100 1 other other ADJ issue-453 100 2 principles principle NOUN issue-453 100 3 are be AUX issue-453 100 4 also also ADV issue-453 100 5 applied apply VERB issue-453 100 6 considering consider VERB issue-453 100 7 the the DET issue-453 100 8 principle principle NOUN issue-453 100 9 of of ADP issue-453 100 10 democracy democracy NOUN issue-453 100 11 , , PUNCT issue-453 100 12 which which PRON issue-453 100 13 is be AUX issue-453 100 14 the the DET issue-453 100 15 basis basis NOUN issue-453 100 16 for for ADP issue-453 100 17 all all DET issue-453 100 18 activities activity NOUN issue-453 100 19 of of ADP issue-453 100 20 state state NOUN issue-453 100 21 and and CCONJ issue-453 100 22 public public ADJ issue-453 100 23 organizations organization NOUN issue-453 100 24 in in ADP issue-453 100 25 ukraine ukraine NOUN issue-453 100 26 . . PUNCT issue-453 101 1 from from ADP issue-453 101 2 the the DET issue-453 101 3 perspective perspective NOUN issue-453 101 4 of of ADP issue-453 101 5 this this DET issue-453 101 6 scientific scientific ADJ issue-453 101 7 research research NOUN issue-453 101 8 , , PUNCT issue-453 101 9 the the DET issue-453 101 10 principles principle NOUN issue-453 101 11 of of ADP issue-453 101 12 taxation taxation NOUN issue-453 101 13 are be AUX issue-453 101 14 interdependent interdependent ADJ issue-453 101 15 and and CCONJ issue-453 101 16 interconnected interconnected ADJ issue-453 101 17 , , PUNCT issue-453 101 18 each each PRON issue-453 101 19 of of ADP issue-453 101 20 them they PRON issue-453 101 21 is be AUX issue-453 101 22 polysemic polysemic ADJ issue-453 101 23 , , PUNCT issue-453 101 24 selfcontained selfcontained ADJ issue-453 101 25 , , PUNCT issue-453 101 26 complex complex ADJ issue-453 101 27 , , PUNCT issue-453 101 28 and and CCONJ issue-453 101 29 each each PRON issue-453 101 30 encompasses encompass VERB issue-453 101 31 several several ADJ issue-453 101 32 constitutional constitutional ADJ issue-453 101 33 and and CCONJ issue-453 101 34 legal legal ADJ issue-453 101 35 institutions institution NOUN issue-453 101 36 . . PUNCT issue-453 102 1 thus thus ADV issue-453 102 2 , , PUNCT issue-453 102 3 the the DET issue-453 102 4 constitutional constitutional ADJ issue-453 102 5 principles principle NOUN issue-453 102 6 of of ADP issue-453 102 7 taxation taxation NOUN issue-453 102 8 include include VERB issue-453 102 9 : : PUNCT issue-453 102 10 1 1 X issue-453 102 11 . . X issue-453 103 1 the the DET issue-453 103 2 principle principle NOUN issue-453 103 3 of of ADP issue-453 103 4 territorial territorial ADJ issue-453 103 5 conditionality conditionality NOUN issue-453 103 6 , , PUNCT issue-453 103 7 which which PRON issue-453 103 8 reveals reveal VERB issue-453 103 9 the the DET issue-453 103 10 essence essence NOUN issue-453 103 11 of of ADP issue-453 103 12 decentralization decentralization NOUN issue-453 103 13 within within ADP issue-453 103 14 taxation taxation NOUN issue-453 103 15 of of ADP issue-453 103 16 a a DET issue-453 103 17 unitary unitary ADJ issue-453 103 18 state state NOUN issue-453 103 19 . . PUNCT issue-453 104 1 decentralization decentralization NOUN issue-453 104 2 contributes contribute VERB issue-453 104 3 to to ADP issue-453 104 4 financial financial ADJ issue-453 104 5 independence independence NOUN issue-453 104 6 and and CCONJ issue-453 104 7 budget budget NOUN issue-453 104 8 autonomy autonomy NOUN issue-453 104 9 of of ADP issue-453 104 10 local local ADJ issue-453 104 11 budgets budget NOUN issue-453 104 12 , , PUNCT issue-453 104 13 provides provide VERB issue-453 104 14 an an DET issue-453 104 15 opportunity opportunity NOUN issue-453 104 16 to to PART issue-453 104 17 regulate regulate VERB issue-453 104 18 taxation taxation NOUN issue-453 104 19 of of ADP issue-453 104 20 territorial territorial ADJ issue-453 104 21 communities community NOUN issue-453 104 22 independently independently ADV issue-453 104 23 , , PUNCT issue-453 104 24 without without ADP issue-453 104 25 the the DET issue-453 104 26 interference interference NOUN issue-453 104 27 of of ADP issue-453 104 28 central central ADJ issue-453 104 29 bodies body NOUN issue-453 104 30 in in ADP issue-453 104 31 the the DET issue-453 104 32 activities activity NOUN issue-453 104 33 of of ADP issue-453 104 34 local local ADJ issue-453 104 35 self self NOUN issue-453 104 36 - - PUNCT issue-453 104 37 government government NOUN issue-453 104 38 bodies body NOUN issue-453 104 39 in in ADP issue-453 104 40 resolving resolve VERB issue-453 104 41 issues issue NOUN issue-453 104 42 that that PRON issue-453 104 43 fall fall VERB issue-453 104 44 within within ADP issue-453 104 45 their their PRON issue-453 104 46 competence competence NOUN issue-453 104 47 . . PUNCT issue-453 105 1 articles article NOUN issue-453 105 2 7 7 NUM issue-453 105 3 , , PUNCT issue-453 105 4 140 140 NUM issue-453 105 5 , , PUNCT issue-453 105 6 142 142 NUM issue-453 105 7 of of ADP issue-453 105 8 the the DET issue-453 105 9 constitution constitution NOUN issue-453 105 10 of of ADP issue-453 105 11 ukraine ukraine PROPN issue-453 105 12 as as ADP issue-453 105 13 of of ADP issue-453 105 14 june june PROPN issue-453 105 15 28 28 NUM issue-453 105 16 , , PUNCT issue-453 105 17 1996 1996 NUM issue-453 105 18 , , PUNCT issue-453 105 19 provide provide VERB issue-453 105 20 for for ADP issue-453 105 21 that that DET issue-453 105 22 local local ADJ issue-453 105 23 self self NOUN issue-453 105 24 - - PUNCT issue-453 105 25 government government NOUN issue-453 105 26 , , PUNCT issue-453 105 27 the the DET issue-453 105 28 material material NOUN issue-453 105 29 and and CCONJ issue-453 105 30 financial financial ADJ issue-453 105 31 basis basis NOUN issue-453 105 32 of of ADP issue-453 105 33 which which PRON issue-453 105 34 is be AUX issue-453 105 35 both both DET issue-453 105 36 community community NOUN issue-453 105 37 property property NOUN issue-453 105 38 and and CCONJ issue-453 105 39 local local ADJ issue-453 105 40 budget budget NOUN issue-453 105 41 revenues revenue NOUN issue-453 105 42 , , PUNCT issue-453 105 43 including include VERB issue-453 105 44 income income NOUN issue-453 105 45 from from ADP issue-453 105 46 local local ADJ issue-453 105 47 taxes taxis NOUN issue-453 105 48 and and CCONJ issue-453 105 49 fees fee NOUN issue-453 105 50 , , PUNCT issue-453 105 51 is be AUX issue-453 105 52 recognized recognize VERB issue-453 105 53 and and CCONJ issue-453 105 54 guaranteed guarantee VERB issue-453 105 55 in in ADP issue-453 105 56 ukraine ukraine NOUN issue-453 105 57 . . PUNCT issue-453 106 1 in in ADP issue-453 106 2 addition addition NOUN issue-453 106 3 , , PUNCT issue-453 106 4 in in ADP issue-453 106 5 the the DET issue-453 106 6 whole whole ADJ issue-453 106 7 state state NOUN issue-453 106 8 , , PUNCT issue-453 106 9 uniform uniform ADJ issue-453 106 10 bases basis NOUN issue-453 106 11 of of ADP issue-453 106 12 taxation taxation NOUN issue-453 106 13 are be AUX issue-453 106 14 established establish VERB issue-453 106 15 providing provide VERB issue-453 106 16 an an DET issue-453 106 17 opportunity opportunity NOUN issue-453 106 18 to to PART issue-453 106 19 balance balance VERB issue-453 106 20 all all DET issue-453 106 21 rights right NOUN issue-453 106 22 and and CCONJ issue-453 106 23 obligations obligation NOUN issue-453 106 24 of of ADP issue-453 106 25 the the DET issue-453 106 26 subjects subject NOUN issue-453 106 27 of of ADP issue-453 106 28 financial financial ADJ issue-453 106 29 and and CCONJ issue-453 106 30 economic economic ADJ issue-453 106 31 relations relation NOUN issue-453 106 32 , , PUNCT issue-453 106 33 as as ADV issue-453 106 34 well well ADV issue-453 106 35 as as ADP issue-453 106 36 national national ADJ issue-453 106 37 taxes taxis NOUN issue-453 106 38 ( ( PUNCT issue-453 106 39 konstytutsiia konstytutsiia VERB issue-453 106 40 ukrainy ukrainy ADJ issue-453 106 41 ) ) PUNCT issue-453 106 42 . . PUNCT issue-453 107 1 according accord VERB issue-453 107 2 to to ADP issue-453 107 3 paragraph paragraph NOUN issue-453 107 4 4.4 4.4 NUM issue-453 107 5 of of ADP issue-453 107 6 article article NOUN issue-453 107 7 4 4 NUM issue-453 107 8 of of ADP issue-453 107 9 the the DET issue-453 107 10 tax tax NOUN issue-453 107 11 code code NOUN issue-453 107 12 of of ADP issue-453 107 13 ukraine ukraine NOUN issue-453 107 14 on on ADP issue-453 107 15 december december PROPN issue-453 107 16 2 2 NUM issue-453 107 17 , , PUNCT issue-453 107 18 2010 2010 NUM issue-453 107 19 , , PUNCT issue-453 107 20 the the DET issue-453 107 21 establishment establishment NOUN issue-453 107 22 and and CCONJ issue-453 107 23 abolition abolition NOUN issue-453 107 24 of of ADP issue-453 107 25 taxes taxis NOUN issue-453 107 26 and and CCONJ issue-453 107 27 duties duty NOUN issue-453 107 28 , , PUNCT issue-453 107 29 as as ADV issue-453 107 30 well well ADV issue-453 107 31 as as ADP issue-453 107 32 privileges privilege NOUN issue-453 107 33 of of ADP issue-453 107 34 their their PRON issue-453 107 35 payers payer NOUN issue-453 107 36 , , PUNCT issue-453 107 37 are be AUX issue-453 107 38 carried carry VERB issue-453 107 39 out out ADP issue-453 107 40 consistent consistent ADJ issue-453 107 41 with with ADP issue-453 107 42 the the DET issue-453 107 43 norms norm NOUN issue-453 107 44 of of ADP issue-453 107 45 this this DET issue-453 107 46 code code NOUN issue-453 107 47 by by ADP issue-453 107 48 the the DET issue-453 107 49 verkhovna verkhovna NOUN issue-453 107 50 rada rada PROPN issue-453 107 51 of of ADP issue-453 107 52 ukraine ukraine PROPN issue-453 107 53 , , PUNCT issue-453 107 54 as as ADV issue-453 107 55 well well ADV issue-453 107 56 as as ADP issue-453 107 57 the the DET issue-453 107 58 verkhovna verkhovna NOUN issue-453 107 59 rada rada PROPN issue-453 107 60 of of ADP issue-453 107 61 the the DET issue-453 107 62 autonomous autonomous PROPN issue-453 107 63 republic republic NOUN issue-453 107 64 of of ADP issue-453 107 65 crimea crimea PROPN issue-453 107 66 , , PUNCT issue-453 107 67 rural rural ADJ issue-453 107 68 , , PUNCT issue-453 107 69 rural rural ADJ issue-453 107 70 settlement settlement NOUN issue-453 107 71 , , PUNCT issue-453 107 72 city city NOUN issue-453 107 73 councils council NOUN issue-453 107 74 within within ADP issue-453 107 75 the the DET issue-453 107 76 limits limit NOUN issue-453 107 77 of of ADP issue-453 107 78 their their PRON issue-453 107 79 authorities authority NOUN issue-453 107 80 , , PUNCT issue-453 107 81 defined define VERB issue-453 107 82 by by ADP issue-453 107 83 the the DET issue-453 107 84 constitution constitution NOUN issue-453 107 85 of of ADP issue-453 107 86 ukraine ukraine NOUN issue-453 107 87 and and CCONJ issue-453 107 88 laws law NOUN issue-453 107 89 of of ADP issue-453 107 90 ukraine ukraine NOUN issue-453 107 91 . . PUNCT issue-453 108 1 an an DET issue-453 108 2 important important ADJ issue-453 108 3 characteristic characteristic NOUN issue-453 108 4 of of ADP issue-453 108 5 the the DET issue-453 108 6 degree degree NOUN issue-453 108 7 of of ADP issue-453 108 8 decentralization decentralization NOUN issue-453 108 9 in in ADP issue-453 108 10 the the DET issue-453 108 11 country country NOUN issue-453 108 12 is be AUX issue-453 108 13 the the DET issue-453 108 14 ratio ratio NOUN issue-453 108 15 of of ADP issue-453 108 16 tax tax NOUN issue-453 108 17 powers power NOUN issue-453 108 18 of of ADP issue-453 108 19 the the DET issue-453 108 20 centre centre NOUN issue-453 108 21 and and CCONJ issue-453 108 22 regional regional ADJ issue-453 108 23 budgets budget NOUN issue-453 108 24 . . PUNCT issue-453 109 1 financial financial ADJ issue-453 109 2 decentralization decentralization NOUN issue-453 109 3 enables enable VERB issue-453 109 4 the the DET issue-453 109 5 long long ADV issue-453 109 6 - - PUNCT issue-453 109 7 awaited await VERB issue-453 109 8 freedom freedom NOUN issue-453 109 9 of of ADP issue-453 109 10 the the DET issue-453 109 11 regions region NOUN issue-453 109 12 , , PUNCT issue-453 109 13 as as ADV issue-453 109 14 well well ADV issue-453 109 15 as as ADP issue-453 109 16 profit profit NOUN issue-453 109 17 on on ADP issue-453 109 18 their their PRON issue-453 109 19 own own ADJ issue-453 109 20 ( ( PUNCT issue-453 109 21 revenues revenue NOUN issue-453 109 22 from from ADP issue-453 109 23 certain certain ADJ issue-453 109 24 taxes taxis NOUN issue-453 109 25 are be AUX issue-453 109 26 directed direct VERB issue-453 109 27 to to ADP issue-453 109 28 local local ADJ issue-453 109 29 budgets budget NOUN issue-453 109 30 , , PUNCT issue-453 109 31 as as ADV issue-453 109 32 well well ADV issue-453 109 33 as as ADP issue-453 109 34 local local ADJ issue-453 109 35 councils council NOUN issue-453 109 36 have have VERB issue-453 109 37 the the DET issue-453 109 38 right right NOUN issue-453 109 39 to to PART issue-453 109 40 set set VERB issue-453 109 41 rates rate NOUN issue-453 109 42 and and CCONJ issue-453 109 43 provide provide VERB issue-453 109 44 privileges privilege NOUN issue-453 109 45 ) ) PUNCT issue-453 109 46 ( ( PUNCT issue-453 109 47 podatkovyi podatkovyi NOUN issue-453 109 48 kodeks kodek VERB issue-453 109 49 ukrainy ukrainy ADJ issue-453 109 50 ) ) PUNCT issue-453 109 51 . . PUNCT issue-453 110 1 2 2 X issue-453 110 2 . . X issue-453 110 3 the the DET issue-453 110 4 principle principle NOUN issue-453 110 5 of of ADP issue-453 110 6 equity equity NOUN issue-453 110 7 means mean VERB issue-453 110 8 that that SCONJ issue-453 110 9 taxpayers taxpayer NOUN issue-453 110 10 are be AUX issue-453 110 11 obliged oblige VERB issue-453 110 12 to to PART issue-453 110 13 pay pay VERB issue-453 110 14 taxes taxis NOUN issue-453 110 15 and and CCONJ issue-453 110 16 fees fee NOUN issue-453 110 17 according accord VERB issue-453 110 18 to to ADP issue-453 110 19 their their PRON issue-453 110 20 real real ADJ issue-453 110 21 incomes income NOUN issue-453 110 22 . . PUNCT issue-453 111 1 in in ADP issue-453 111 2 general general ADJ issue-453 111 3 , , PUNCT issue-453 111 4 the the DET issue-453 111 5 principle principle NOUN issue-453 111 6 of of ADP issue-453 111 7 recognizing recognize VERB issue-453 111 8 the the DET issue-453 111 9 true true ADJ issue-453 111 10 citizen citizen NOUN issue-453 111 11 - - PUNCT issue-453 111 12 taxpayer taxpayer NOUN issue-453 111 13 ’s ’s PART issue-453 111 14 ability ability NOUN issue-453 111 15 to to PART issue-453 111 16 pay pay VERB issue-453 111 17 when when SCONJ issue-453 111 18 collecting collect VERB issue-453 111 19 taxes taxis NOUN issue-453 111 20 and and CCONJ issue-453 111 21 fees fee NOUN issue-453 111 22 should should AUX issue-453 111 23 be be AUX issue-453 111 24 used use VERB issue-453 111 25 . . PUNCT issue-453 112 1 paragraph paragraph NOUN issue-453 112 2 4.1.6 4.1.6 PROPN issue-453 112 3 of of ADP issue-453 112 4 article article NOUN issue-453 112 5 4 4 NUM issue-453 112 6 of of ADP issue-453 112 7 the the DET issue-453 112 8 tax tax NOUN issue-453 112 9 code code NOUN issue-453 112 10 of of ADP issue-453 112 11 ukraine ukraine PROPN issue-453 112 12 states state NOUN issue-453 112 13 clearly clearly ADV issue-453 112 14 and and CCONJ issue-453 112 15 fairly fairly ADV issue-453 112 16 that that PRON issue-453 112 17 social social ADJ issue-453 112 18 equity equity NOUN issue-453 112 19 in in ADP issue-453 112 20 tax tax NOUN issue-453 112 21 relations relation NOUN issue-453 112 22 is be AUX issue-453 112 23 the the DET issue-453 112 24 establishment establishment NOUN issue-453 112 25 of of ADP issue-453 112 26 taxes taxis NOUN issue-453 112 27 and and CCONJ issue-453 112 28 fees fee NOUN issue-453 112 29 in in ADP issue-453 112 30 accordance accordance NOUN issue-453 112 31 with with ADP issue-453 112 32 taxpayers taxpayer NOUN issue-453 112 33 ’ ’ PART issue-453 112 34 ability ability NOUN issue-453 112 35 to to PART issue-453 112 36 pay pay VERB issue-453 112 37 . . PUNCT issue-453 113 1 this this DET issue-453 113 2 principle principle NOUN issue-453 113 3 is be AUX issue-453 113 4 supported support VERB issue-453 113 5 by by ADP issue-453 113 6 the the DET issue-453 113 7 principle principle NOUN issue-453 113 8 of of ADP issue-453 113 9 equality equality NOUN issue-453 113 10 , , PUNCT issue-453 113 11 disclosed disclose VERB issue-453 113 12 in in ADP issue-453 113 13 the the DET issue-453 113 14 current current ADJ issue-453 113 15 tax tax NOUN issue-453 113 16 law law NOUN issue-453 113 17 . . PUNCT issue-453 114 1 article article NOUN issue-453 114 2 4 4 NUM issue-453 114 3 of of ADP issue-453 114 4 the the DET issue-453 114 5 tax tax NOUN issue-453 114 6 code code NOUN issue-453 114 7 of of ADP issue-453 114 8 ukraine ukraine PROPN issue-453 114 9 provides provide VERB issue-453 114 10 for for ADP issue-453 114 11 that that DET issue-453 114 12 equality equality NOUN issue-453 114 13 of of ADP issue-453 114 14 all all DET issue-453 114 15 payers payer NOUN issue-453 114 16 before before ADP issue-453 114 17 the the DET issue-453 114 18 law law NOUN issue-453 114 19 , , PUNCT issue-453 114 20 prevention prevention NOUN issue-453 114 21 of of ADP issue-453 114 22 any any DET issue-453 114 23 manifestations manifestation NOUN issue-453 114 24 of of ADP issue-453 114 25 tax tax NOUN issue-453 114 26 discrimination discrimination NOUN issue-453 114 27 ensure ensure VERB issue-453 114 28 the the DET issue-453 114 29 same same ADJ issue-453 114 30 approach approach NOUN issue-453 114 31 to to ADP issue-453 114 32 all all DET issue-453 114 33 taxpayers taxpayer NOUN issue-453 114 34 , , PUNCT issue-453 114 35 regardless regardless ADV issue-453 114 36 of of ADP issue-453 114 37 social social ADJ issue-453 114 38 , , PUNCT issue-453 114 39 racial racial ADJ issue-453 114 40 , , PUNCT issue-453 114 41 national national ADJ issue-453 114 42 , , PUNCT issue-453 114 43 religious religious ADJ issue-453 114 44 affiliation affiliation NOUN issue-453 114 45 , , PUNCT issue-453 114 46 form form NOUN issue-453 114 47 of of ADP issue-453 114 48 ownership ownership NOUN issue-453 114 49 of of ADP issue-453 114 50 a a DET issue-453 114 51 legal legal ADJ issue-453 114 52 entity entity NOUN issue-453 114 53 , , PUNCT issue-453 114 54 citizenship citizenship NOUN issue-453 114 55 of of ADP issue-453 114 56 an an DET issue-453 114 57 individual individual NOUN issue-453 114 58 , , PUNCT issue-453 114 59 place place VERB issue-453 114 60 the the DET issue-453 114 61 origin origin NOUN issue-453 114 62 of of ADP issue-453 114 63 capital capital NOUN issue-453 114 64 ( ( PUNCT issue-453 114 65 podatkovyi podatkovyi NOUN issue-453 114 66 kodeks kodek VERB issue-453 114 67 ukrainy ukrainy ADJ issue-453 114 68 ) ) PUNCT issue-453 114 69 . . PUNCT issue-453 115 1 3 3 X issue-453 115 2 . . X issue-453 115 3 the the DET issue-453 115 4 principle principle NOUN issue-453 115 5 of of ADP issue-453 115 6 legality legality NOUN issue-453 115 7 implements implement VERB issue-453 115 8 the the DET issue-453 115 9 general general ADJ issue-453 115 10 concept concept NOUN issue-453 115 11 of of ADP issue-453 115 12 the the DET issue-453 115 13 division division NOUN issue-453 115 14 of of ADP issue-453 115 15 power power NOUN issue-453 115 16 . . PUNCT issue-453 116 1 part part NOUN issue-453 116 2 2 2 NUM issue-453 116 3 of of ADP issue-453 116 4 article article NOUN issue-453 116 5 92 92 NUM issue-453 116 6 of of ADP issue-453 116 7 the the DET issue-453 116 8 constitution constitution NOUN issue-453 116 9 of of ADP issue-453 116 10 ukraine ukraine PROPN issue-453 116 11 stipulates stipulate VERB issue-453 116 12 that that SCONJ issue-453 116 13 the the DET issue-453 116 14 system system NOUN issue-453 116 15 of of ADP issue-453 116 16 taxation taxation NOUN issue-453 116 17 , , PUNCT issue-453 116 18 taxes taxis NOUN issue-453 116 19 and and CCONJ issue-453 116 20 fees fee NOUN issue-453 116 21 are be AUX issue-453 116 22 based base VERB issue-453 116 23 on on ADP issue-453 116 24 laws law NOUN issue-453 116 25 exclusively exclusively ADV issue-453 116 26 ( ( PUNCT issue-453 116 27 konstytutsiia konstytutsiia VERB issue-453 116 28 ukrainy ukrainy ADJ issue-453 116 29 ) ) PUNCT issue-453 116 30 . . PUNCT issue-453 117 1 in in ADP issue-453 117 2 addition addition NOUN issue-453 117 3 , , PUNCT issue-453 117 4 paragraph paragraph NOUN issue-453 117 5 4.2 4.2 NUM issue-453 117 6 of of ADP issue-453 117 7 article article NOUN issue-453 117 8 4 4 NUM issue-453 117 9 of of ADP issue-453 117 10 the the DET issue-453 117 11 tax tax NOUN issue-453 117 12 code code NOUN issue-453 117 13 of of ADP issue-453 117 14 ukraine ukraine PROPN issue-453 117 15 provides provide VERB issue-453 117 16 for for ADP issue-453 117 17 that that DET issue-453 117 18 national national ADJ issue-453 117 19 , , PUNCT issue-453 117 20 local local ADJ issue-453 117 21 taxes taxis NOUN issue-453 117 22 and and CCONJ issue-453 117 23 fees fee NOUN issue-453 117 24 , , PUNCT issue-453 117 25 the the DET issue-453 117 26 collection collection NOUN issue-453 117 27 of of ADP issue-453 117 28 which which PRON issue-453 117 29 is be AUX issue-453 117 30 not not PART issue-453 117 31 provided provide VERB issue-453 117 32 for for ADP issue-453 117 33 by by ADP issue-453 117 34 this this DET issue-453 117 35 code code NOUN issue-453 117 36 , , PUNCT issue-453 117 37 shall shall AUX issue-453 117 38 not not PART issue-453 117 39 be be AUX issue-453 117 40 subject subject ADJ issue-453 117 41 to to ADP issue-453 117 42 payment payment NOUN issue-453 117 43 . . PUNCT issue-453 118 1 in in ADP issue-453 118 2 addition addition NOUN issue-453 118 3 , , PUNCT issue-453 118 4 paragraph paragraph NOUN issue-453 118 5 7.3 7.3 NUM issue-453 118 6 of of ADP issue-453 118 7 article article NOUN issue-453 118 8 7 7 NUM issue-453 118 9 of of ADP issue-453 118 10 the the DET issue-453 118 11 tax tax NOUN issue-453 118 12 code code NOUN issue-453 118 13 of of ADP issue-453 118 14 ukraine ukraine PROPN issue-453 118 15 emphasizes emphasize VERB issue-453 118 16 that that SCONJ issue-453 118 17 any any DET issue-453 118 18 taxation taxation NOUN issue-453 118 19 issues issue NOUN issue-453 118 20 are be AUX issue-453 118 21 regulated regulate VERB issue-453 118 22 by by ADP issue-453 118 23 this this DET issue-453 118 24 code code NOUN issue-453 118 25 and and CCONJ issue-453 118 26 can can AUX issue-453 118 27 not not PART issue-453 118 28 be be AUX issue-453 118 29 established establish VERB issue-453 118 30 or or CCONJ issue-453 118 31 amended amend VERB issue-453 118 32 by by ADP issue-453 118 33 other other ADJ issue-453 118 34 laws law NOUN issue-453 118 35 of of ADP issue-453 118 36 ukraine ukraine NOUN issue-453 118 37 , , PUNCT issue-453 118 38 except except SCONJ issue-453 118 39 for for ADP issue-453 118 40 laws law NOUN issue-453 118 41 that that PRON issue-453 118 42 contain contain VERB issue-453 118 43 exclusively exclusively ADV issue-453 118 44 provisions provision NOUN issue-453 118 45 for for ADP issue-453 118 46 amendments amendment NOUN issue-453 118 47 to to ADP issue-453 118 48 this this DET issue-453 118 49 code code NOUN issue-453 118 50 and/or and/or CCONJ issue-453 118 51 provisions provision NOUN issue-453 118 52 establishing establish VERB issue-453 118 53 liability liability NOUN issue-453 118 54 for for ADP issue-453 118 55 violations violation NOUN issue-453 118 56 of of ADP issue-453 118 57 norms norm NOUN issue-453 118 58 tax tax NOUN issue-453 118 59 legislation legislation NOUN issue-453 118 60 ( ( PUNCT issue-453 118 61 podatkovyi podatkovyi NOUN issue-453 118 62 kodeks kodek VERB issue-453 118 63 ukrainy ukrainy ADJ issue-453 118 64 ) ) PUNCT issue-453 118 65 . . PUNCT issue-453 119 1 4 4 X issue-453 119 2 . . X issue-453 119 3 the the DET issue-453 119 4 principle principle NOUN issue-453 119 5 of of ADP issue-453 119 6 the the DET issue-453 119 7 public public ADJ issue-453 119 8 purpose purpose NOUN issue-453 119 9 of of ADP issue-453 119 10 establishing establish VERB issue-453 119 11 and and CCONJ issue-453 119 12 collecting collect VERB issue-453 119 13 taxes taxis NOUN issue-453 119 14 and and CCONJ issue-453 119 15 fees fee NOUN issue-453 119 16 . . PUNCT issue-453 120 1 according accord VERB issue-453 120 2 to to ADP issue-453 120 3 the the DET issue-453 120 4 basic basic ADJ issue-453 120 5 law law NOUN issue-453 120 6 in in ADP issue-453 120 7 force force NOUN issue-453 120 8 , , PUNCT issue-453 120 9 ukraine ukraine PROPN issue-453 120 10 is be AUX issue-453 120 11 a a DET issue-453 120 12 sovereign sovereign ADJ issue-453 120 13 and and CCONJ issue-453 120 14 independent independent ADJ issue-453 120 15 , , PUNCT issue-453 120 16 democratic democratic ADJ issue-453 120 17 , , PUNCT issue-453 120 18 social social ADJ issue-453 120 19 , , PUNCT issue-453 120 20 and and CCONJ issue-453 120 21 legal legal ADJ issue-453 120 22 state state NOUN issue-453 120 23 . . PUNCT issue-453 121 1 this this DET issue-453 121 2 principle principle NOUN issue-453 121 3 involves involve VERB issue-453 121 4 the the DET issue-453 121 5 interaction interaction NOUN issue-453 121 6 of of ADP issue-453 121 7 public public ADJ issue-453 121 8 ( ( PUNCT issue-453 121 9 state state NOUN issue-453 121 10 ) ) PUNCT issue-453 121 11 interests interest NOUN issue-453 121 12 and and CCONJ issue-453 121 13 private private ADJ issue-453 121 14 legal legal ADJ issue-453 121 15 interests interest NOUN issue-453 121 16 of of ADP issue-453 121 17 taxpayers taxpayer NOUN issue-453 121 18 , , PUNCT issue-453 121 19 based base VERB issue-453 121 20 on on ADP issue-453 121 21 real real ADJ issue-453 121 22 incomes income NOUN issue-453 121 23 . . PUNCT issue-453 122 1 it it PRON issue-453 122 2 is be AUX issue-453 122 3 aimed aim VERB issue-453 122 4 at at ADP issue-453 122 5 realizing realize VERB issue-453 122 6 the the DET issue-453 122 7 very very ADV issue-453 122 8 social social ADJ issue-453 122 9 essence essence NOUN issue-453 122 10 of of ADP issue-453 122 11 the the DET issue-453 122 12 state state NOUN issue-453 122 13 , , PUNCT issue-453 122 14 which which PRON issue-453 122 15 should should AUX issue-453 122 16 be be AUX issue-453 122 17 oriented orient VERB issue-453 122 18 towards towards ADP issue-453 122 19 ensuring ensure VERB issue-453 122 20 a a DET issue-453 122 21 decent decent ADJ issue-453 122 22 life life NOUN issue-453 122 23 of of ADP issue-453 122 24 people people NOUN issue-453 122 25 . . PUNCT issue-453 123 1 baltic baltic PROPN issue-453 123 2 journal journal PROPN issue-453 123 3 of of ADP issue-453 123 4 economic economic ADJ issue-453 123 5 studies study NOUN issue-453 123 6 263 263 NUM issue-453 123 7 vol vol NOUN issue-453 123 8 . . PUNCT issue-453 124 1 4 4 NUM issue-453 124 2 , , PUNCT issue-453 124 3 no no INTJ issue-453 124 4 . . NOUN issue-453 124 5 3 3 NUM issue-453 124 6 , , PUNCT issue-453 124 7 2018 2018 NUM issue-453 124 8 4 4 NUM issue-453 124 9 . . PUNCT issue-453 124 10 conclusions conclusion NOUN issue-453 124 11 therefore therefore ADV issue-453 124 12 , , PUNCT issue-453 124 13 the the DET issue-453 124 14 constitutional constitutional ADJ issue-453 124 15 principles principle NOUN issue-453 124 16 of of ADP issue-453 124 17 taxation taxation NOUN issue-453 124 18 are be AUX issue-453 124 19 synthesizing synthesize VERB issue-453 124 20 principles principle NOUN issue-453 124 21 , , PUNCT issue-453 124 22 unifying unify VERB issue-453 124 23 links link NOUN issue-453 124 24 , , PUNCT issue-453 124 25 the the DET issue-453 124 26 realistic realistic ADJ issue-453 124 27 basis basis NOUN issue-453 124 28 for for ADP issue-453 124 29 the the DET issue-453 124 30 origin origin NOUN issue-453 124 31 , , PUNCT issue-453 124 32 formation formation NOUN issue-453 124 33 , , PUNCT issue-453 124 34 and and CCONJ issue-453 124 35 functioning function VERB issue-453 124 36 of of ADP issue-453 124 37 relations relation NOUN issue-453 124 38 arising arise VERB issue-453 124 39 in in ADP issue-453 124 40 the the DET issue-453 124 41 collection collection NOUN issue-453 124 42 of of ADP issue-453 124 43 taxes taxis NOUN issue-453 124 44 and and CCONJ issue-453 124 45 fees fee NOUN issue-453 124 46 . . PUNCT issue-453 125 1 they they PRON issue-453 125 2 define define VERB issue-453 125 3 lawmaking lawmaking NOUN issue-453 125 4 , , PUNCT issue-453 125 5 law law NOUN issue-453 125 6 - - PUNCT issue-453 125 7 executing executing NOUN issue-453 125 8 , , PUNCT issue-453 125 9 and and CCONJ issue-453 125 10 law law NOUN issue-453 125 11 - - PUNCT issue-453 125 12 enforcement enforcement NOUN issue-453 125 13 activities activity NOUN issue-453 125 14 , , PUNCT issue-453 125 15 coordinate coordinate VERB issue-453 125 16 the the DET issue-453 125 17 functioning functioning NOUN issue-453 125 18 of of ADP issue-453 125 19 financial financial ADJ issue-453 125 20 and and CCONJ issue-453 125 21 legal legal ADJ issue-453 125 22 regulation regulation NOUN issue-453 125 23 . . PUNCT issue-453 126 1 the the DET issue-453 126 2 principles principle NOUN issue-453 126 3 of of ADP issue-453 126 4 constitutional constitutional ADJ issue-453 126 5 taxation taxation NOUN issue-453 126 6 include include VERB issue-453 126 7 the the DET issue-453 126 8 principle principle NOUN issue-453 126 9 of of ADP issue-453 126 10 territorial territorial ADJ issue-453 126 11 conditionality conditionality NOUN issue-453 126 12 , , PUNCT issue-453 126 13 the the DET issue-453 126 14 principle principle NOUN issue-453 126 15 of of ADP issue-453 126 16 equity equity NOUN issue-453 126 17 , , PUNCT issue-453 126 18 the the DET issue-453 126 19 principle principle NOUN issue-453 126 20 of of ADP issue-453 126 21 legality legality NOUN issue-453 126 22 , , PUNCT issue-453 126 23 the the DET issue-453 126 24 principle principle NOUN issue-453 126 25 of of ADP issue-453 126 26 the the DET issue-453 126 27 public public ADJ issue-453 126 28 purpose purpose NOUN issue-453 126 29 of of ADP issue-453 126 30 establishing establish VERB issue-453 126 31 and and CCONJ issue-453 126 32 collecting collect VERB issue-453 126 33 taxes taxis NOUN issue-453 126 34 and and CCONJ issue-453 126 35 fees fee NOUN issue-453 126 36 . . PUNCT issue-453 127 1 the the DET issue-453 127 2 proposed propose VERB issue-453 127 3 list list NOUN issue-453 127 4 of of ADP issue-453 127 5 principles principle NOUN issue-453 127 6 of of ADP issue-453 127 7 constitutional constitutional ADJ issue-453 127 8 taxation taxation NOUN issue-453 127 9 enables enable VERB issue-453 127 10 to to PART issue-453 127 11 balance balance VERB issue-453 127 12 the the DET issue-453 127 13 constitutional constitutional ADJ issue-453 127 14 values value NOUN issue-453 127 15 of of ADP issue-453 127 16 a a DET issue-453 127 17 democratic democratic ADJ issue-453 127 18 , , PUNCT issue-453 127 19 social social ADJ issue-453 127 20 , , PUNCT issue-453 127 21 and and CCONJ issue-453 127 22 legal legal ADJ issue-453 127 23 state state NOUN issue-453 127 24 within within ADP issue-453 127 25 the the DET issue-453 127 26 framework framework NOUN issue-453 127 27 of of ADP issue-453 127 28 tax tax NOUN issue-453 127 29 legal legal ADJ issue-453 127 30 relations relation NOUN issue-453 127 31 . . PUNCT issue-453 128 1 references reference NOUN issue-453 128 2 : : PUNCT issue-453 128 3 bekh bekh PROPN issue-453 128 4 h.v h.v PROPN issue-453 128 5 . . PROPN issue-453 128 6 ( ( PUNCT issue-453 128 7 2001 2001 NUM issue-453 128 8 ) ) PUNCT issue-453 128 9 . . PUNCT issue-453 129 1 pravove pravove PROPN issue-453 129 2 rehuliuvannia rehuliuvannia PROPN issue-453 129 3 nepriamykh nepriamykh PROPN issue-453 129 4 podatkiv podatkiv PROPN issue-453 129 5 v v ADP issue-453 129 6 ukraini ukraini NOUN issue-453 130 1 [ [ X issue-453 130 2 legal legal ADJ issue-453 130 3 regulation regulation NOUN issue-453 130 4 of of ADP issue-453 130 5 indirect indirect ADJ issue-453 130 6 taxes taxis NOUN issue-453 130 7 in in ADP issue-453 130 8 ukraine ukraine NOUN issue-453 130 9 ] ] PUNCT issue-453 130 10 ( ( PUNCT issue-453 130 11 dissertation dissertation NOUN issue-453 130 12 of of ADP issue-453 130 13 phd phd NOUN issue-453 130 14 in in ADP issue-453 130 15 specialty specialty NOUN issue-453 130 16 12.00.07 12.00.07 NOUN issue-453 130 17 ) ) PUNCT issue-453 130 18 . . PUNCT issue-453 131 1 kharkiv kharkiv PROPN issue-453 131 2 , , PUNCT issue-453 131 3 207 207 NUM issue-453 131 4 p. p. NOUN issue-453 131 5 ( ( PUNCT issue-453 131 6 in in ADP issue-453 131 7 ukrainian ukrainian ADJ issue-453 131 8 ) ) PUNCT issue-453 131 9 konstytutsiia konstytutsiia VERB issue-453 131 10 ukrainy ukrainy ADJ issue-453 131 11 [ [ X issue-453 131 12 the the DET issue-453 131 13 constitution constitution NOUN issue-453 131 14 of of ADP issue-453 131 15 ukraine ukraine PROPN issue-453 131 16 ] ] PUNCT issue-453 131 17 . . PUNCT issue-453 132 1 no no INTJ issue-453 132 2 . . PUNCT issue-453 133 1 254k 254k NUM issue-453 133 2 / / SYM issue-453 133 3 96 96 NUM issue-453 133 4 - - PUNCT issue-453 133 5 vr vr NOUN issue-453 133 6 of of ADP issue-453 133 7 28 28 NUM issue-453 133 8 june june PROPN issue-453 133 9 1996 1996 NUM issue-453 133 10 . . PUNCT issue-453 134 1 retrieved retrieve VERB issue-453 134 2 from from ADP issue-453 134 3 : : PUNCT issue-453 134 4 http://zakon5.rada.gov.ua/laws/ http://zakon5.rada.gov.ua/laws/ PROPN issue-453 134 5 show/254к/96 show/254к/96 NOUN issue-453 134 6 - - PUNCT issue-453 134 7 вр вр NOUN issue-453 134 8 ( ( PUNCT issue-453 134 9 in in ADP issue-453 134 10 ukrainian ukrainian ADJ issue-453 134 11 ) ) PUNCT issue-453 134 12 rossikhina rossikhina PROPN issue-453 134 13 h.v h.v PROPN issue-453 134 14 . . PROPN issue-453 134 15 rol rol PROPN issue-453 134 16 finansovo finansovo PROPN issue-453 134 17 - - PUNCT issue-453 134 18 pravovykh pravovykh PROPN issue-453 134 19 norm norm NOUN issue-453 134 20 u u PROPN issue-453 134 21 mekhanizmi mekhanizmi PROPN issue-453 134 22 finansovo finansovo PROPN issue-453 134 23 - - PUNCT issue-453 134 24 pravovoho pravovoho NOUN issue-453 134 25 rehuliuvannia rehuliuvannia NOUN issue-453 135 1 [ [ X issue-453 135 2 the the DET issue-453 135 3 role role NOUN issue-453 135 4 of of ADP issue-453 135 5 financial financial ADJ issue-453 135 6 and and CCONJ issue-453 135 7 legal legal ADJ issue-453 135 8 norms norm NOUN issue-453 135 9 in in ADP issue-453 135 10 the the DET issue-453 135 11 mechanism mechanism NOUN issue-453 135 12 of of ADP issue-453 135 13 financial financial ADJ issue-453 135 14 and and CCONJ issue-453 135 15 legal legal ADJ issue-453 135 16 regulation regulation NOUN issue-453 135 17 ] ] PUNCT issue-453 135 18 . . PUNCT issue-453 136 1 retrieved retrieve VERB issue-453 136 2 from from ADP issue-453 136 3 : : PUNCT issue-453 136 4 http://www.pravoznavec.com.ua/period/article/2849/%c3#chapter http://www.pravoznavec.com.ua/period/article/2849/%c3#chapter NOUN issue-453 136 5 ( ( PUNCT issue-453 136 6 in in ADP issue-453 136 7 ukrainian ukrainian ADJ issue-453 136 8 ) ) PUNCT issue-453 136 9 pohorilko pohorilko PROPN issue-453 136 10 p.f p.f PROPN issue-453 136 11 . . PROPN issue-453 137 1 ( ( PUNCT issue-453 137 2 2008 2008 NUM issue-453 137 3 ) ) PUNCT issue-453 137 4 . . PUNCT issue-453 138 1 konstitutsiine konstitutsiine PROPN issue-453 138 2 pravo pravo PROPN issue-453 138 3 ukrainy ukrainy NOUN issue-453 138 4 : : PUNCT issue-453 138 5 navchalnyi navchalnyi PROPN issue-453 138 6 posibnyk posibnyk VERB issue-453 138 7 [ [ PRON issue-453 138 8 constitutional constitutional ADJ issue-453 138 9 law law NOUN issue-453 138 10 of of ADP issue-453 138 11 ukraine ukraine NOUN issue-453 138 12 : : PUNCT issue-453 138 13 a a DET issue-453 138 14 teaching teaching NOUN issue-453 138 15 manual manual NOUN issue-453 138 16 ] ] PUNCT issue-453 138 17 . . PUNCT issue-453 139 1 k. k. PROPN issue-453 139 2 : : PUNCT issue-453 140 1 yurydychna yurydychna PROPN issue-453 140 2 dumka dumka PROPN issue-453 140 3 , , PUNCT issue-453 140 4 308 308 NUM issue-453 140 5 p. p. NOUN issue-453 140 6 ( ( PUNCT issue-453 140 7 in in ADP issue-453 140 8 ukrainian ukrainian ADJ issue-453 140 9 ) ) PUNCT issue-453 140 10 gadzhiev gadzhiev PROPN issue-453 140 11 g.a g.a PROPN issue-453 140 12 . . PUNCT issue-453 140 13 ( ( PUNCT issue-453 140 14 2006 2006 NUM issue-453 140 15 ) ) PUNCT issue-453 140 16 . . PUNCT issue-453 141 1 konstitutsionnye konstitutsionnye PROPN issue-453 141 2 osnovy osnovy PROPN issue-453 141 3 sovremennogo sovremennogo PROPN issue-453 141 4 prava prava PROPN issue-453 141 5 sobstvennosti sobstvennosti PROPN issue-453 141 6 [ [ X issue-453 141 7 constitutional constitutional ADJ issue-453 141 8 bases basis NOUN issue-453 141 9 of of ADP issue-453 141 10 modern modern ADJ issue-453 141 11 property property NOUN issue-453 141 12 right right NOUN issue-453 141 13 ] ] X issue-453 141 14 . . PUNCT issue-453 142 1 zhurnal zhurnal PROPN issue-453 142 2 rossiyskogo rossiyskogo PROPN issue-453 142 3 prava prava PROPN issue-453 142 4 [ [ PUNCT issue-453 142 5 journal journal NOUN issue-453 142 6 of of ADP issue-453 142 7 russian russian ADJ issue-453 142 8 law law NOUN issue-453 142 9 ] ] PUNCT issue-453 142 10 , , PUNCT issue-453 142 11 12 12 NUM issue-453 142 12 , , PUNCT issue-453 142 13 30 30 NUM issue-453 142 14 - - SYM issue-453 142 15 41 41 NUM issue-453 142 16 . . PUNCT issue-453 143 1 ( ( PUNCT issue-453 143 2 in in ADP issue-453 143 3 russian russian ADJ issue-453 143 4 ) ) PUNCT issue-453 143 5 demin demin PROPN issue-453 143 6 a.v a.v PROPN issue-453 143 7 . . PROPN issue-453 143 8 ( ( PUNCT issue-453 143 9 1998 1998 NUM issue-453 143 10 ) ) PUNCT issue-453 143 11 . . PUNCT issue-453 144 1 obshchie obshchie NOUN issue-453 144 2 printsipy printsipy VERB issue-453 144 3 nalogooblozheniia nalogooblozheniia NOUN issue-453 144 4 ( ( PUNCT issue-453 144 5 analiz analiz PROPN issue-453 144 6 sudebno sudebno PROPN issue-453 144 7 - - PUNCT issue-453 144 8 arbitrazhnoi arbitrazhnoi PROPN issue-453 144 9 praktiki praktiki PROPN issue-453 144 10 ) ) PUNCT issue-453 145 1 [ [ X issue-453 145 2 general general ADJ issue-453 145 3 principles principle NOUN issue-453 145 4 of of ADP issue-453 145 5 taxation taxation NOUN issue-453 145 6 ( ( PUNCT issue-453 145 7 analysis analysis NOUN issue-453 145 8 of of ADP issue-453 145 9 forensic forensic ADJ issue-453 145 10 arbitration arbitration NOUN issue-453 145 11 practice practice NOUN issue-453 145 12 ) ) PUNCT issue-453 145 13 ] ] PUNCT issue-453 145 14 . . PUNCT issue-453 146 1 khoziaistvo khoziaistvo PROPN issue-453 146 2 i i PRON issue-453 146 3 pravo pravo VERB issue-453 146 4 [ [ PRON issue-453 146 5 economics economic NOUN issue-453 146 6 and and CCONJ issue-453 146 7 law law NOUN issue-453 146 8 ] ] PUNCT issue-453 146 9 , , PUNCT issue-453 146 10 2 2 NUM issue-453 146 11 , , PUNCT issue-453 146 12 95 95 NUM issue-453 146 13 - - SYM issue-453 146 14 100 100 NUM issue-453 146 15 . . PUNCT issue-453 147 1 ( ( PUNCT issue-453 147 2 in in ADP issue-453 147 3 russian russian ADJ issue-453 147 4 ) ) PUNCT issue-453 147 5 khrabrov khrabrov PROPN issue-453 147 6 a.o a.o PROPN issue-453 147 7 . . PROPN issue-453 147 8 ( ( PUNCT issue-453 147 9 2012 2012 NUM issue-453 147 10 ) ) PUNCT issue-453 147 11 . . PUNCT issue-453 148 1 konstytutsiini konstytutsiini PROPN issue-453 148 2 normy normy PROPN issue-453 148 3 - - PUNCT issue-453 148 4 pryntsypy pryntsypy PROPN issue-453 148 5 yak yak PROPN issue-453 148 6 zahalnopravovi zahalnopravovi PROPN issue-453 148 7 pryntsypy pryntsypy PROPN issue-453 148 8 podatkovoho podatkovoho PROPN issue-453 148 9 prava prava NOUN issue-453 149 1 [ [ X issue-453 149 2 constitutional constitutional ADJ issue-453 149 3 norms norm NOUN issue-453 149 4 - - PUNCT issue-453 149 5 principles principle NOUN issue-453 149 6 as as ADP issue-453 149 7 general general ADJ issue-453 149 8 legal legal ADJ issue-453 149 9 principles principle NOUN issue-453 149 10 of of ADP issue-453 149 11 tax tax NOUN issue-453 149 12 law law NOUN issue-453 149 13 ] ] PUNCT issue-453 149 14 . . PUNCT issue-453 150 1 uchenye uchenye PROPN issue-453 150 2 zapysky zapysky PROPN issue-453 150 3 tavrycheskoho tavrycheskoho PRON issue-453 150 4 natsyonalnoho natsyonalnoho NOUN issue-453 150 5 unyversyteta unyversyteta NOUN issue-453 151 1 i i PRON issue-453 151 2 m. m. NOUN issue-453 151 3 v.i v.i PROPN issue-453 151 4 . . PROPN issue-453 151 5 vernandskoho vernandskoho PROPN issue-453 151 6 . . PUNCT issue-453 152 1 seryia seryia PROPN issue-453 152 2 « « PUNCT issue-453 152 3 yurydycheskie yurydycheskie PROPN issue-453 152 4 nauki nauki NOUN issue-453 152 5 » » PUNCT issue-453 153 1 [ [ X issue-453 153 2 scientific scientific ADJ issue-453 153 3 notes note NOUN issue-453 153 4 of of ADP issue-453 153 5 v.i v.i PROPN issue-453 153 6 . . PROPN issue-453 153 7 vernandskii vernandskii PROPN issue-453 153 8 tavrycheskii tavrycheskii PROPN issue-453 153 9 national national PROPN issue-453 153 10 university university PROPN issue-453 153 11 ] ] PUNCT issue-453 153 12 . . PUNCT issue-453 154 1 ( ( PUNCT issue-453 154 2 vol vol NOUN issue-453 154 3 . . PROPN issue-453 155 1 25 25 NUM issue-453 155 2 ( ( PUNCT issue-453 155 3 64 64 NUM issue-453 155 4 ) ) PUNCT issue-453 155 5 ) ) PUNCT issue-453 155 6 , , PUNCT issue-453 155 7 1 1 NUM issue-453 155 8 , , PUNCT issue-453 155 9 129 129 NUM issue-453 155 10 - - SYM issue-453 155 11 133 133 NUM issue-453 155 12 . . PUNCT issue-453 156 1 ( ( PUNCT issue-453 156 2 in in ADP issue-453 156 3 ukrainian ukrainian ADJ issue-453 156 4 ) ) PUNCT issue-453 156 5 gureev gureev PROPN issue-453 156 6 v.i v.i PROPN issue-453 156 7 . . PROPN issue-453 156 8 ( ( PUNCT issue-453 156 9 1997 1997 NUM issue-453 156 10 ) ) PUNCT issue-453 156 11 . . PUNCT issue-453 157 1 rossiiskoe rossiiskoe PROPN issue-453 157 2 nalohovoe nalohovoe PROPN issue-453 157 3 pravo pravo PROPN issue-453 157 4 : : PUNCT issue-453 157 5 ucheb ucheb ADJ issue-453 157 6 [ [ PRON issue-453 157 7 russian russian ADJ issue-453 157 8 tax tax NOUN issue-453 157 9 law law NOUN issue-453 157 10 : : PUNCT issue-453 157 11 a a DET issue-453 157 12 teaching teaching NOUN issue-453 157 13 manual manual NOUN issue-453 157 14 ] ] PUNCT issue-453 157 15 . . PUNCT issue-453 158 1 m. m. NOUN issue-453 158 2 : : PUNCT issue-453 158 3 ekonomika ekonomika X issue-453 158 4 , , PUNCT issue-453 158 5 383 383 NUM issue-453 158 6 p. p. NOUN issue-453 158 7 rishennia rishennia PROPN issue-453 158 8 konstytutsiinoho konstytutsiinoho PROPN issue-453 158 9 sudu sudu PROPN issue-453 158 10 ukrainy ukrainy PROPN issue-453 158 11 : : PUNCT issue-453 158 12 v v NOUN issue-453 158 13 3 3 NUM issue-453 158 14 t. t. NOUN issue-453 159 1 [ [ X issue-453 159 2 decision decision NOUN issue-453 159 3 of of ADP issue-453 159 4 the the DET issue-453 159 5 constitutional constitutional ADJ issue-453 159 6 court court NOUN issue-453 159 7 of of ADP issue-453 159 8 ukraine ukraine NOUN issue-453 159 9 : : PUNCT issue-453 159 10 in in ADP issue-453 159 11 3 3 NUM issue-453 159 12 volumes volume NOUN issue-453 159 13 ] ] PUNCT issue-453 159 14 . . PUNCT issue-453 160 1 ( ( PUNCT issue-453 160 2 2010 2010 NUM issue-453 160 3 ) ) PUNCT issue-453 160 4 . . PUNCT issue-453 161 1 ( ( PUNCT issue-453 161 2 vol vol NOUN issue-453 161 3 . . NOUN issue-453 161 4 1 1 NUM issue-453 161 5 ) ) PUNCT issue-453 161 6 . . PUNCT issue-453 162 1 s.a s.a PROPN issue-453 162 2 . . PROPN issue-453 162 3 kuzmin kuzmin PROPN issue-453 162 4 ( ( PUNCT issue-453 162 5 ed ed NOUN issue-453 162 6 . . PUNCT issue-453 162 7 ) ) PUNCT issue-453 162 8 . . PUNCT issue-453 163 1 k. k. PROPN issue-453 163 2 : : PUNCT issue-453 164 1 palivoda palivoda PROPN issue-453 164 2 a.v a.v PROPN issue-453 164 3 , , PUNCT issue-453 164 4 496 496 NUM issue-453 164 5 p. p. NOUN issue-453 164 6 ( ( PUNCT issue-453 164 7 in in ADP issue-453 164 8 ukrainian ukrainian ADJ issue-453 164 9 ) ) PUNCT issue-453 164 10 bekh bekh PROPN issue-453 164 11 h.v h.v PROPN issue-453 164 12 . . PROPN issue-453 164 13 , , PUNCT issue-453 164 14 dmytryk dmytryk PROPN issue-453 164 15 o.o o.o PROPN issue-453 164 16 . . PROPN issue-453 164 17 , , PUNCT issue-453 164 18 kobylnik kobylnik PROPN issue-453 164 19 d.a d.a PROPN issue-453 164 20 . . PROPN issue-453 164 21 ( ( PUNCT issue-453 164 22 2003 2003 NUM issue-453 164 23 ) ) PUNCT issue-453 164 24 . . PUNCT issue-453 165 1 podatkove podatkove PROPN issue-453 165 2 pravo pravo PROPN issue-453 165 3 : : PUNCT issue-453 165 4 navchalnyi navchalnyi PROPN issue-453 165 5 posibnyk posibnyk VERB issue-453 165 6 [ [ PUNCT issue-453 165 7 tax tax NOUN issue-453 165 8 law law NOUN issue-453 165 9 : : PUNCT issue-453 165 10 a a DET issue-453 165 11 teaching teaching NOUN issue-453 165 12 manual manual NOUN issue-453 165 13 ] ] X issue-453 165 14 . . PUNCT issue-453 166 1 m.p m.p PROPN issue-453 166 2 . . PROPN issue-453 166 3 kucheriavenko kucheriavenko PROPN issue-453 166 4 ( ( PUNCT issue-453 166 5 ed ed NOUN issue-453 166 6 . . PUNCT issue-453 166 7 ) ) PUNCT issue-453 166 8 . . PUNCT issue-453 167 1 k. k. PROPN issue-453 167 2 : : PUNCT issue-453 168 1 yurinkom yurinkom PROPN issue-453 168 2 inter inter PROPN issue-453 168 3 , , PUNCT issue-453 168 4 400 400 NUM issue-453 168 5 p. p. NOUN issue-453 168 6 ( ( PUNCT issue-453 168 7 in in ADP issue-453 168 8 ukrainian ukrainian ADJ issue-453 168 9 ) ) PUNCT issue-453 168 10 zatulina zatulina NOUN issue-453 168 11 t.m t.m PROPN issue-453 168 12 . . PROPN issue-453 168 13 ( ( PUNCT issue-453 168 14 2008 2008 NUM issue-453 168 15 ) ) PUNCT issue-453 168 16 . . PUNCT issue-453 169 1 konstitutsionno konstitutsionno NOUN issue-453 169 2 - - PUNCT issue-453 169 3 pravovye pravovye PROPN issue-453 169 4 osnovy osnovy NOUN issue-453 169 5 regulirovaniia regulirovaniia NOUN issue-453 169 6 nalogovykh nalogovykh PROPN issue-453 169 7 otnoshenii otnoshenii PROPN issue-453 169 8 v v ADP issue-453 169 9 rossiiskoi rossiiskoi NOUN issue-453 169 10 federatsii federatsii PROPN issue-453 169 11 [ [ X issue-453 169 12 constitutional constitutional ADJ issue-453 169 13 and and CCONJ issue-453 169 14 legal legal ADJ issue-453 169 15 bases basis NOUN issue-453 169 16 of of ADP issue-453 169 17 regulation regulation NOUN issue-453 169 18 of of ADP issue-453 169 19 tax tax NOUN issue-453 169 20 relations relation NOUN issue-453 169 21 in in ADP issue-453 169 22 the the DET issue-453 169 23 russian russian ADJ issue-453 169 24 federation federation PROPN issue-453 169 25 ] ] PUNCT issue-453 169 26 ( ( PUNCT issue-453 169 27 dissertation dissertation NOUN issue-453 169 28 abstract abstract NOUN issue-453 169 29 of of ADP issue-453 169 30 phd phd NOUN issue-453 169 31 in in ADP issue-453 169 32 specialty specialty NOUN issue-453 169 33 12.00.02 12.00.02 NUM issue-453 169 34 constitutional constitutional ADJ issue-453 169 35 law law NOUN issue-453 169 36 ; ; PUNCT issue-453 169 37 municipal municipal ADJ issue-453 169 38 law law NOUN issue-453 169 39 ) ) PUNCT issue-453 169 40 . . PUNCT issue-453 170 1 moscow moscow PROPN issue-453 170 2 , , PUNCT issue-453 170 3 21 21 NUM issue-453 170 4 p. p. NOUN issue-453 170 5 ( ( PUNCT issue-453 170 6 in in ADP issue-453 170 7 russian russian ADJ issue-453 170 8 ) ) PUNCT issue-453 170 9 bernik bernik PROPN issue-453 170 10 v.r v.r PROPN issue-453 170 11 . . PROPN issue-453 170 12 , , PUNCT issue-453 170 13 bryzgalin bryzgalin PROPN issue-453 170 14 a.v a.v PROPN issue-453 170 15 . . PROPN issue-453 170 16 , , PUNCT issue-453 170 17 golovkin golovkin NOUN issue-453 170 18 a.n a.n PROPN issue-453 170 19 . . PROPN issue-453 170 20 , , PUNCT issue-453 170 21 et et PROPN issue-453 170 22 al al PROPN issue-453 170 23 . . PROPN issue-453 170 24 ( ( PUNCT issue-453 170 25 1997 1997 NUM issue-453 170 26 ) ) PUNCT issue-453 170 27 . . PUNCT issue-453 171 1 nalogi nalogi NOUN issue-453 171 2 i i PRON issue-453 171 3 nalogovoye nalogovoye NOUN issue-453 171 4 pravo pravo VERB issue-453 171 5 : : PUNCT issue-453 172 1 ucheb ucheb ADJ issue-453 172 2 . . PUNCT issue-453 173 1 posob posob NOUN issue-453 173 2 . . PUNCT issue-453 174 1 [ [ X issue-453 174 2 taxes taxis NOUN issue-453 174 3 and and CCONJ issue-453 174 4 tax tax NOUN issue-453 174 5 law law NOUN issue-453 174 6 : : PUNCT issue-453 174 7 a a DET issue-453 174 8 teaching teaching NOUN issue-453 174 9 manual manual NOUN issue-453 174 10 ] ] X issue-453 174 11 a.v a.v PROPN issue-453 174 12 . . PROPN issue-453 174 13 bryzgalin bryzgalin PROPN issue-453 174 14 ( ( PUNCT issue-453 174 15 ed ed NOUN issue-453 174 16 . . PUNCT issue-453 174 17 ) ) PUNCT issue-453 174 18 . . PUNCT issue-453 175 1 m. m. NOUN issue-453 175 2 : : PUNCT issue-453 175 3 analitika analitika NOUN issue-453 175 4 - - NOUN issue-453 175 5 press press NOUN issue-453 175 6 , , PUNCT issue-453 175 7 608 608 NUM issue-453 175 8 p. p. NOUN issue-453 175 9 ( ( PUNCT issue-453 175 10 in in ADP issue-453 175 11 russian russian ADJ issue-453 175 12 ) ) PUNCT issue-453 175 13 melekh melekh PROPN issue-453 175 14 l.v l.v PROPN issue-453 175 15 . . PROPN issue-453 175 16 ( ( PUNCT issue-453 175 17 2009 2009 NUM issue-453 175 18 ) ) PUNCT issue-453 175 19 . . PUNCT issue-453 176 1 zakonnist zakonnist NOUN issue-453 176 2 u u NOUN issue-453 176 3 pravozastosovnii pravozastosovnii VERB issue-453 176 4 diialnosti diialnosti NOUN issue-453 177 1 [ [ X issue-453 177 2 lawfulness lawfulness NOUN issue-453 177 3 in in ADP issue-453 177 4 law law NOUN issue-453 177 5 - - PUNCT issue-453 177 6 enforcement enforcement NOUN issue-453 177 7 activity activity NOUN issue-453 177 8 ] ] PUNCT issue-453 177 9 ( ( PUNCT issue-453 177 10 dissertation dissertation NOUN issue-453 177 11 of of ADP issue-453 177 12 phd phd NOUN issue-453 177 13 in in ADP issue-453 177 14 specialty specialty NOUN issue-453 177 15 25.00.01 25.00.01 PROPN issue-453 177 16 ) ) PUNCT issue-453 177 17 . . PUNCT issue-453 178 1 l. l. PROPN issue-453 178 2 , , PUNCT issue-453 178 3 185 185 NUM issue-453 178 4 p. p. NOUN issue-453 178 5 ( ( PUNCT issue-453 178 6 in in ADP issue-453 178 7 ukrainian ukrainian ADJ issue-453 178 8 ) ) PUNCT issue-453 178 9 rabynovich rabynovich PROPN issue-453 178 10 p.m. p.m. NOUN issue-453 179 1 ( ( PUNCT issue-453 179 2 1979 1979 NUM issue-453 179 3 ) ) PUNCT issue-453 179 4 . . PUNCT issue-453 180 1 problemy problemy PROPN issue-453 180 2 teorii teorii PROPN issue-453 180 3 zakonnosty zakonnosty PROPN issue-453 180 4 razvitoho razvitoho NOUN issue-453 180 5 sotsializma sotsializma ADV issue-453 181 1 [ [ X issue-453 181 2 problems problem NOUN issue-453 181 3 of of ADP issue-453 181 4 the the DET issue-453 181 5 theory theory NOUN issue-453 181 6 of of ADP issue-453 181 7 the the DET issue-453 181 8 legality legality NOUN issue-453 181 9 of of ADP issue-453 181 10 developed develop VERB issue-453 181 11 socialism socialism NOUN issue-453 181 12 ] ] PUNCT issue-453 181 13 . . PUNCT issue-453 182 1 l. l. PROPN issue-453 182 2 : : PUNCT issue-453 182 3 publishing publish VERB issue-453 182 4 house house NOUN issue-453 182 5 of of ADP issue-453 182 6 the the DET issue-453 182 7 lviv lviv PROPN issue-453 182 8 university university PROPN issue-453 182 9 , , PUNCT issue-453 182 10 203 203 NUM issue-453 182 11 p. p. NOUN issue-453 182 12 ( ( PUNCT issue-453 182 13 in in ADP issue-453 182 14 russian russian PROPN issue-453 182 15 ) ) PUNCT issue-453 182 16 kucheriavenko kucheriavenko PROPN issue-453 182 17 m.p m.p PROPN issue-453 182 18 . . PROPN issue-453 182 19 , , PUNCT issue-453 182 20 bilinskyi bilinskyi PROPN issue-453 182 21 d.o d.o PROPN issue-453 182 22 . . PROPN issue-453 182 23 , , PUNCT issue-453 182 24 holovashevych holovashevych PROPN issue-453 182 25 o.o o.o PROPN issue-453 182 26 . . PROPN issue-453 182 27 et et PROPN issue-453 182 28 al al PROPN issue-453 182 29 . . PROPN issue-453 183 1 ( ( PUNCT issue-453 183 2 2010 2010 NUM issue-453 183 3 ) ) PUNCT issue-453 183 4 . . PUNCT issue-453 184 1 aktualni aktualni PROPN issue-453 184 2 pytannia pytannia PROPN issue-453 184 3 nauky nauky PROPN issue-453 184 4 finansovoho finansovoho PROPN issue-453 184 5 prava prava NOUN issue-453 184 6 : : PUNCT issue-453 185 1 [ [ X issue-453 185 2 topical topical ADJ issue-453 185 3 issues issue NOUN issue-453 185 4 of of ADP issue-453 185 5 financial financial ADJ issue-453 185 6 law law NOUN issue-453 185 7 science science NOUN issue-453 185 8 ] ] PUNCT issue-453 185 9 ( ( PUNCT issue-453 185 10 monograph monograph NOUN issue-453 185 11 ) ) PUNCT issue-453 185 12 . . PUNCT issue-453 186 1 m. m. NOUN issue-453 186 2 p. p. NOUN issue-453 186 3 kucheriavenko kucheriavenko PROPN issue-453 187 1 ( ( PUNCT issue-453 187 2 ed ed NOUN issue-453 187 3 . . PUNCT issue-453 187 4 ) ) PUNCT issue-453 187 5 . . PUNCT issue-453 188 1 kh kh PROPN issue-453 188 2 . . PUNCT issue-453 188 3 : : PUNCT issue-453 188 4 pravo pravo NOUN issue-453 188 5 , , PUNCT issue-453 188 6 464 464 NUM issue-453 189 1 p. p. NOUN issue-453 190 1 ( ( PUNCT issue-453 190 2 in in ADP issue-453 190 3 ukrainian ukrainian ADJ issue-453 190 4 ) ) PUNCT issue-453 190 5 nedbailo nedbailo PROPN issue-453 190 6 p.e p.e PROPN issue-453 190 7 . . PROPN issue-453 190 8 ( ( PUNCT issue-453 190 9 1960 1960 NUM issue-453 190 10 ) ) PUNCT issue-453 190 11 . . PUNCT issue-453 191 1 primenenie primenenie PROPN issue-453 191 2 sovetskykh sovetskykh VERB issue-453 191 3 pravovykh pravovykh NOUN issue-453 191 4 norm norm NOUN issue-453 192 1 [ [ X issue-453 192 2 the the DET issue-453 192 3 application application NOUN issue-453 192 4 of of ADP issue-453 192 5 soviet soviet ADJ issue-453 192 6 legal legal ADJ issue-453 192 7 standards standard NOUN issue-453 192 8 ] ] PUNCT issue-453 192 9 . . PUNCT issue-453 193 1 m. m. NOUN issue-453 193 2 : : PUNCT issue-453 193 3 state state NOUN issue-453 193 4 - - PUNCT issue-453 193 5 publishing publish VERB issue-453 193 6 house house NOUN issue-453 193 7 of of ADP issue-453 193 8 juridical juridical ADJ issue-453 193 9 literature literature NOUN issue-453 193 10 , , PUNCT issue-453 193 11 512 512 NUM issue-453 193 12 p. p. NOUN issue-453 193 13 ( ( PUNCT issue-453 193 14 in in ADP issue-453 193 15 russian russian ADJ issue-453 193 16 ) ) PUNCT issue-453 193 17 tsyppelius tsyppelius PROPN issue-453 193 18 r. r. PROPN issue-453 193 19 ( ( PUNCT issue-453 193 20 2004 2004 NUM issue-453 193 21 ) ) PUNCT issue-453 193 22 . . PUNCT issue-453 194 1 yurydychna yurydychna VERB issue-453 194 2 metodolohiia metodolohiia PROPN issue-453 195 1 [ [ X issue-453 195 2 legal legal ADJ issue-453 195 3 methodology methodology NOUN issue-453 195 4 ] ] PUNCT issue-453 195 5 . . PUNCT issue-453 196 1 translated translate VERB issue-453 196 2 , , PUNCT issue-453 196 3 adopted adopt VERB issue-453 196 4 and and CCONJ issue-453 196 5 applied apply VERB issue-453 196 6 of of ADP issue-453 196 7 ukrainian ukrainian ADJ issue-453 196 8 law law NOUN issue-453 196 9 ) ) PUNCT issue-453 196 10 . . PUNCT issue-453 197 1 k. k. NOUN issue-453 197 2 : : PUNCT issue-453 198 1 referat referat VERB issue-453 198 2 , , PUNCT issue-453 198 3 176 176 NUM issue-453 198 4 p. p. NOUN issue-453 198 5 ( ( PUNCT issue-453 198 6 in in ADP issue-453 198 7 ukrainian ukrainian ADJ issue-453 198 8 ) ) PUNCT issue-453 198 9 podatkovyi podatkovyi NOUN issue-453 198 10 kodeks kodek VERB issue-453 198 11 ukrainy ukrainy ADJ issue-453 198 12 [ [ X issue-453 198 13 the the DET issue-453 198 14 tax tax NOUN issue-453 198 15 code code NOUN issue-453 198 16 of of ADP issue-453 198 17 ukraine ukraine NOUN issue-453 198 18 ] ] PUNCT issue-453 198 19 . . PUNCT issue-453 199 1 no no INTJ issue-453 199 2 . . NOUN issue-453 200 1 2755 2755 NUM issue-453 200 2 - - SYM issue-453 200 3 vi vi NOUN issue-453 200 4 of of ADP issue-453 200 5 december december PROPN issue-453 200 6 2 2 NUM issue-453 200 7 , , PUNCT issue-453 200 8 2010 2010 NUM issue-453 200 9 . . PUNCT issue-453 201 1 retrieved retrieve VERB issue-453 201 2 from from ADP issue-453 201 3 : : PUNCT issue-453 201 4 http://zakon3.rada.gov.ua/laws/show/2755-17 http://zakon3.rada.gov.ua/laws/show/2755-17 X