id sid tid token lemma pos issue-458 1 1 baltic baltic PROPN issue-458 1 2 journal journal PROPN issue-458 1 3 of of ADP issue-458 1 4 economic economic ADJ issue-458 1 5 studies study NOUN issue-458 1 6 288 288 NUM issue-458 1 7 vol vol NOUN issue-458 1 8 . . PUNCT issue-458 2 1 4 4 NUM issue-458 2 2 , , PUNCT issue-458 2 3 no no INTJ issue-458 2 4 . . NOUN issue-458 2 5 3 3 NUM issue-458 2 6 , , PUNCT issue-458 2 7 2018 2018 NUM issue-458 2 8 corresponding correspond VERB issue-458 2 9 author author NOUN issue-458 2 10 : : PUNCT issue-458 2 11 1 1 NUM issue-458 2 12 department department NOUN issue-458 2 13 of of ADP issue-458 2 14 accounting accounting NOUN issue-458 2 15 , , PUNCT issue-458 2 16 analysis analysis NOUN issue-458 2 17 and and CCONJ issue-458 2 18 audit audit NOUN issue-458 2 19 , , PUNCT issue-458 2 20 odessa odessa PROPN issue-458 2 21 national national PROPN issue-458 2 22 polytechnic polytechnic ADJ issue-458 2 23 university university NOUN issue-458 2 24 . . PUNCT issue-458 3 1 e e X issue-458 3 2 - - NOUN issue-458 3 3 mail mail NOUN issue-458 3 4 : : PUNCT issue-458 3 5 n.selivanova.odessa@gmail.com n.selivanova.odessa@gmail.com PROPN issue-458 3 6 2 2 NUM issue-458 3 7 department department NOUN issue-458 3 8 of of ADP issue-458 3 9 civil civil ADJ issue-458 3 10 law law NOUN issue-458 3 11 disciplines discipline NOUN issue-458 3 12 , , PUNCT issue-458 3 13 odesa odesa PROPN issue-458 3 14 i.i i.i PROPN issue-458 3 15 . . PROPN issue-458 3 16 mechnikov mechnikov PROPN issue-458 3 17 national national PROPN issue-458 3 18 university university PROPN issue-458 3 19 . . PUNCT issue-458 4 1 e e X issue-458 4 2 - - NOUN issue-458 4 3 mail mail NOUN issue-458 4 4 : : PUNCT issue-458 4 5 zilkovska@ukr.net zilkovska@ukr.net NOUN issue-458 4 6 3 3 NUM issue-458 4 7 department department NOUN issue-458 4 8 of of ADP issue-458 4 9 criminal criminal ADJ issue-458 4 10 law law NOUN issue-458 4 11 , , PUNCT issue-458 4 12 criminal criminal ADJ issue-458 4 13 procedure procedure NOUN issue-458 4 14 and and CCONJ issue-458 4 15 criminalistics criminalistic NOUN issue-458 4 16 , , PUNCT issue-458 4 17 odesa odesa PROPN issue-458 4 18 i.i i.i PROPN issue-458 4 19 . . PROPN issue-458 4 20 mechnikov mechnikov PROPN issue-458 4 21 national national PROPN issue-458 4 22 university university PROPN issue-458 4 23 . . PUNCT issue-458 5 1 e e X issue-458 5 2 - - NOUN issue-458 5 3 mail mail NOUN issue-458 5 4 : : PUNCT issue-458 5 5 anyuta@te.net.ua anyuta@te.net.ua PROPN issue-458 5 6 doi doi NOUN issue-458 5 7 : : PUNCT issue-458 5 8 https://doi.org/10.30525/2256-0742/2018-4-3-288-294 https://doi.org/10.30525/2256-0742/2018-4-3-288-294 VERB issue-458 5 9 analysis analysis NOUN issue-458 5 10 of of ADP issue-458 5 11 taxation taxation NOUN issue-458 5 12 burden burden NOUN issue-458 5 13 in in ADP issue-458 5 14 ukraine ukraine NOUN issue-458 5 15 in in ADP issue-458 5 16 2014–2016 2014–2016 NUM issue-458 5 17 natalia natalia PROPN issue-458 5 18 selivanova1 selivanova1 PROPN issue-458 5 19 odessa odessa PROPN issue-458 5 20 national national PROPN issue-458 5 21 polytechnic polytechnic PROPN issue-458 5 22 university university PROPN issue-458 5 23 , , PUNCT issue-458 5 24 ukraine ukraine PROPN issue-458 5 25 liudmyla liudmyla PROPN issue-458 5 26 tokarchuk2 tokarchuk2 PROPN issue-458 5 27 , , PUNCT issue-458 5 28 oleg oleg PROPN issue-458 5 29 chuvakov3 chuvakov3 PROPN issue-458 5 30 odesa odesa PROPN issue-458 5 31 i.i i.i PROPN issue-458 5 32 . . PROPN issue-458 5 33 mechnikov mechnikov PROPN issue-458 5 34 national national PROPN issue-458 5 35 university university PROPN issue-458 5 36 , , PUNCT issue-458 5 37 ukraine ukraine PROPN issue-458 5 38 abstract abstract NOUN issue-458 5 39 . . PUNCT issue-458 6 1 tax tax NOUN issue-458 6 2 relations relation NOUN issue-458 6 3 of of ADP issue-458 6 4 enterprises enterprise NOUN issue-458 6 5 with with ADP issue-458 6 6 a a DET issue-458 6 7 state state NOUN issue-458 6 8 take take VERB issue-458 6 9 a a DET issue-458 6 10 significant significant ADJ issue-458 6 11 place place NOUN issue-458 6 12 in in ADP issue-458 6 13 their their PRON issue-458 6 14 state state NOUN issue-458 6 15 and and CCONJ issue-458 6 16 economic economic ADJ issue-458 6 17 life life NOUN issue-458 6 18 , , PUNCT issue-458 6 19 as as SCONJ issue-458 6 20 it it PRON issue-458 6 21 is be AUX issue-458 6 22 evidenced evidence VERB issue-458 6 23 by by ADP issue-458 6 24 the the DET issue-458 6 25 appearance appearance NOUN issue-458 6 26 of of ADP issue-458 6 27 tax tax NOUN issue-458 6 28 accounting accounting NOUN issue-458 6 29 , , PUNCT issue-458 6 30 which which PRON issue-458 6 31 is be AUX issue-458 6 32 fixed fix VERB issue-458 6 33 in in ADP issue-458 6 34 legislation legislation NOUN issue-458 6 35 . . PUNCT issue-458 7 1 the the DET issue-458 7 2 analysis analysis NOUN issue-458 7 3 of of ADP issue-458 7 4 burden burden NOUN issue-458 7 5 of of ADP issue-458 7 6 taxation taxation NOUN issue-458 7 7 is be AUX issue-458 7 8 rather rather ADV issue-458 7 9 a a DET issue-458 7 10 relevant relevant ADJ issue-458 7 11 issue issue NOUN issue-458 7 12 for for ADP issue-458 7 13 ukraine ukraine PROPN issue-458 7 14 ’s ’s PART issue-458 7 15 economy economy NOUN issue-458 7 16 at at ADP issue-458 7 17 the the DET issue-458 7 18 present present ADJ issue-458 7 19 stage stage NOUN issue-458 7 20 of of ADP issue-458 7 21 development development NOUN issue-458 7 22 because because SCONJ issue-458 7 23 the the DET issue-458 7 24 rate rate NOUN issue-458 7 25 of of ADP issue-458 7 26 the the DET issue-458 7 27 burden burden NOUN issue-458 7 28 of of ADP issue-458 7 29 taxation taxation NOUN issue-458 7 30 is be AUX issue-458 7 31 the the DET issue-458 7 32 main main ADJ issue-458 7 33 criterion criterion NOUN issue-458 7 34 of of ADP issue-458 7 35 efficiency efficiency NOUN issue-458 7 36 of of ADP issue-458 7 37 the the DET issue-458 7 38 state state NOUN issue-458 7 39 ’s ’s PART issue-458 7 40 tax tax NOUN issue-458 7 41 system system NOUN issue-458 7 42 , , PUNCT issue-458 7 43 the the DET issue-458 7 44 formation formation NOUN issue-458 7 45 of of ADP issue-458 7 46 which which PRON issue-458 7 47 is be AUX issue-458 7 48 tried try VERB issue-458 7 49 to to PART issue-458 7 50 be be AUX issue-458 7 51 initiated initiate VERB issue-458 7 52 in in ADP issue-458 7 53 the the DET issue-458 7 54 project project NOUN issue-458 7 55 of of ADP issue-458 7 56 tax tax NOUN issue-458 7 57 code code NOUN issue-458 7 58 . . PUNCT issue-458 8 1 because because SCONJ issue-458 8 2 of of ADP issue-458 8 3 the the DET issue-458 8 4 insufficient insufficient ADJ issue-458 8 5 level level NOUN issue-458 8 6 of of ADP issue-458 8 7 the the DET issue-458 8 8 burden burden NOUN issue-458 8 9 of of ADP issue-458 8 10 taxation taxation NOUN issue-458 8 11 , , PUNCT issue-458 8 12 the the DET issue-458 8 13 government government NOUN issue-458 8 14 budget budget NOUN issue-458 8 15 receives receive VERB issue-458 8 16 fewer few ADJ issue-458 8 17 means mean NOUN issue-458 8 18 , , PUNCT issue-458 8 19 and and CCONJ issue-458 8 20 that that PRON issue-458 8 21 ’s ’ VERB issue-458 8 22 why why SCONJ issue-458 8 23 the the DET issue-458 8 24 government government NOUN issue-458 8 25 of of ADP issue-458 8 26 the the DET issue-458 8 27 state state NOUN issue-458 8 28 wo will AUX issue-458 8 29 n’t not PART issue-458 8 30 be be AUX issue-458 8 31 able able ADJ issue-458 8 32 to to PART issue-458 8 33 perform perform VERB issue-458 8 34 their their PRON issue-458 8 35 functions function NOUN issue-458 8 36 effectively effectively ADV issue-458 8 37 and and CCONJ issue-458 8 38 completely completely ADV issue-458 8 39 . . PUNCT issue-458 9 1 to to PART issue-458 9 2 provide provide VERB issue-458 9 3 the the DET issue-458 9 4 optimum optimum ADJ issue-458 9 5 level level NOUN issue-458 9 6 of of ADP issue-458 9 7 the the DET issue-458 9 8 burden burden NOUN issue-458 9 9 of of ADP issue-458 9 10 taxation taxation NOUN issue-458 9 11 is be AUX issue-458 9 12 one one NUM issue-458 9 13 of of ADP issue-458 9 14 the the DET issue-458 9 15 first first ADJ issue-458 9 16 - - PUNCT issue-458 9 17 priority priority NOUN issue-458 9 18 tasks task NOUN issue-458 9 19 of of ADP issue-458 9 20 the the DET issue-458 9 21 tax tax NOUN issue-458 9 22 system system NOUN issue-458 9 23 of of ADP issue-458 9 24 each each DET issue-458 9 25 country country NOUN issue-458 9 26 . . PUNCT issue-458 10 1 the the DET issue-458 10 2 purpose purpose NOUN issue-458 10 3 of of ADP issue-458 10 4 the the DET issue-458 10 5 paper paper NOUN issue-458 10 6 is be AUX issue-458 10 7 to to PART issue-458 10 8 research research VERB issue-458 10 9 the the DET issue-458 10 10 existing exist VERB issue-458 10 11 practice practice NOUN issue-458 10 12 of of ADP issue-458 10 13 taxation taxation NOUN issue-458 10 14 of of ADP issue-458 10 15 activity activity NOUN issue-458 10 16 of of ADP issue-458 10 17 the the DET issue-458 10 18 enterprises enterprise NOUN issue-458 10 19 of of ADP issue-458 10 20 ukraine ukraine NOUN issue-458 10 21 , , PUNCT issue-458 10 22 which which PRON issue-458 10 23 allows allow VERB issue-458 10 24 analysing analyse VERB issue-458 10 25 the the DET issue-458 10 26 tendencies tendency NOUN issue-458 10 27 of of ADP issue-458 10 28 the the DET issue-458 10 29 level level NOUN issue-458 10 30 of of ADP issue-458 10 31 burden burden NOUN issue-458 10 32 of of ADP issue-458 10 33 taxation taxation NOUN issue-458 10 34 according accord VERB issue-458 10 35 to to ADP issue-458 10 36 the the DET issue-458 10 37 norms norm NOUN issue-458 10 38 of of ADP issue-458 10 39 tax tax NOUN issue-458 10 40 law law NOUN issue-458 10 41 and and CCONJ issue-458 10 42 developing develop VERB issue-458 10 43 proposals proposal NOUN issue-458 10 44 for for ADP issue-458 10 45 its its PRON issue-458 10 46 optimization optimization NOUN issue-458 10 47 . . PUNCT issue-458 11 1 methodology methodology NOUN issue-458 11 2 . . PUNCT issue-458 12 1 the the DET issue-458 12 2 informational informational ADJ issue-458 12 3 and and CCONJ issue-458 12 4 methodological methodological ADJ issue-458 12 5 base base NOUN issue-458 12 6 of of ADP issue-458 12 7 research research NOUN issue-458 12 8 is be AUX issue-458 12 9 the the DET issue-458 12 10 statistical statistical ADJ issue-458 12 11 data datum NOUN issue-458 12 12 of of ADP issue-458 12 13 the the DET issue-458 12 14 ministry ministry PROPN issue-458 12 15 of of ADP issue-458 12 16 finance finance PROPN issue-458 12 17 of of ADP issue-458 12 18 ukraine ukraine NOUN issue-458 12 19 , , PUNCT issue-458 12 20 the the DET issue-458 12 21 official official ADJ issue-458 12 22 site site NOUN issue-458 12 23 of of ADP issue-458 12 24 the the DET issue-458 12 25 state state NOUN issue-458 12 26 statistics statistic NOUN issue-458 12 27 service service NOUN issue-458 12 28 of of ADP issue-458 12 29 ukraine ukraine NOUN issue-458 12 30 , , PUNCT issue-458 12 31 laws law NOUN issue-458 12 32 and and CCONJ issue-458 12 33 regulations regulation NOUN issue-458 12 34 concerning concern VERB issue-458 12 35 taxation taxation NOUN issue-458 12 36 in in ADP issue-458 12 37 ukraine ukraine NOUN issue-458 12 38 , , PUNCT issue-458 12 39 materials material NOUN issue-458 12 40 of of ADP issue-458 12 41 scientific scientific ADJ issue-458 12 42 periodicals periodical NOUN issue-458 12 43 and and CCONJ issue-458 12 44 the the DET issue-458 12 45 internet internet NOUN issue-458 12 46 resources resource NOUN issue-458 12 47 . . PUNCT issue-458 13 1 to to PART issue-458 13 2 achieve achieve VERB issue-458 13 3 the the DET issue-458 13 4 purpose purpose NOUN issue-458 13 5 of of ADP issue-458 13 6 the the DET issue-458 13 7 research research NOUN issue-458 13 8 , , PUNCT issue-458 13 9 the the DET issue-458 13 10 following follow VERB issue-458 13 11 methods method NOUN issue-458 13 12 have have AUX issue-458 13 13 been be AUX issue-458 13 14 used use VERB issue-458 13 15 : : PUNCT issue-458 13 16 knowledge knowledge NOUN issue-458 13 17 of of ADP issue-458 13 18 formal formal ADJ issue-458 13 19 and and CCONJ issue-458 13 20 dialectic dialectic ADJ issue-458 13 21 logic logic NOUN issue-458 13 22 , , PUNCT issue-458 13 23 systemic systemic ADJ issue-458 13 24 and and CCONJ issue-458 13 25 structural structural ADJ issue-458 13 26 analysis analysis NOUN issue-458 13 27 . . PUNCT issue-458 14 1 results result NOUN issue-458 14 2 . . PUNCT issue-458 15 1 the the DET issue-458 15 2 tendencies tendency NOUN issue-458 15 3 of of ADP issue-458 15 4 the the DET issue-458 15 5 burden burden NOUN issue-458 15 6 of of ADP issue-458 15 7 taxation taxation NOUN issue-458 15 8 in in ADP issue-458 15 9 ukraine ukraine NOUN issue-458 15 10 have have AUX issue-458 15 11 been be AUX issue-458 15 12 analysed analyse VERB issue-458 15 13 according accord VERB issue-458 15 14 to to ADP issue-458 15 15 such such ADJ issue-458 15 16 directions direction NOUN issue-458 15 17 : : PUNCT issue-458 15 18 analysis analysis NOUN issue-458 15 19 of of ADP issue-458 15 20 types type NOUN issue-458 15 21 of of ADP issue-458 15 22 charged charge VERB issue-458 15 23 payments payment NOUN issue-458 15 24 to to ADP issue-458 15 25 the the DET issue-458 15 26 state state NOUN issue-458 15 27 budget budget NOUN issue-458 15 28 of of ADP issue-458 15 29 ukraine ukraine NOUN issue-458 15 30 , , PUNCT issue-458 15 31 analysis analysis NOUN issue-458 15 32 of of ADP issue-458 15 33 volumes volume NOUN issue-458 15 34 of of ADP issue-458 15 35 compensation compensation NOUN issue-458 15 36 on on ADP issue-458 15 37 value value NOUN issue-458 15 38 - - PUNCT issue-458 15 39 added add VERB issue-458 15 40 tax tax NOUN issue-458 15 41 , , PUNCT issue-458 15 42 analysis analysis NOUN issue-458 15 43 of of ADP issue-458 15 44 new new ADJ issue-458 15 45 taxes taxis NOUN issue-458 15 46 and and CCONJ issue-458 15 47 fees fee NOUN issue-458 15 48 for for ADP issue-458 15 49 an an DET issue-458 15 50 individual individual NOUN issue-458 15 51 , , PUNCT issue-458 15 52 analysis analysis NOUN issue-458 15 53 of of ADP issue-458 15 54 burden burden NOUN issue-458 15 55 of of ADP issue-458 15 56 taxation taxation NOUN issue-458 15 57 in in ADP issue-458 15 58 ukraine ukraine NOUN issue-458 15 59 according accord VERB issue-458 15 60 to to ADP issue-458 15 61 the the DET issue-458 15 62 international international ADJ issue-458 15 63 ratings rating NOUN issue-458 15 64 . . PUNCT issue-458 16 1 the the DET issue-458 16 2 conducted conduct VERB issue-458 16 3 researches research NOUN issue-458 16 4 showed show VERB issue-458 16 5 that that SCONJ issue-458 16 6 strengthening strengthening NOUN issue-458 16 7 of of ADP issue-458 16 8 rating rating NOUN issue-458 16 9 of of ADP issue-458 16 10 our our PRON issue-458 16 11 country country NOUN issue-458 16 12 in in ADP issue-458 16 13 the the DET issue-458 16 14 world world NOUN issue-458 16 15 economic economic ADJ issue-458 16 16 scope scope NOUN issue-458 16 17 in in ADP issue-458 16 18 general general ADJ issue-458 16 19 and and CCONJ issue-458 16 20 in in ADP issue-458 16 21 different different ADJ issue-458 16 22 spheres sphere NOUN issue-458 16 23 in in ADP issue-458 16 24 particular particular ADJ issue-458 16 25 ( ( PUNCT issue-458 16 26 trade trade NOUN issue-458 16 27 , , PUNCT issue-458 16 28 financial financial ADJ issue-458 16 29 , , PUNCT issue-458 16 30 social social ADJ issue-458 16 31 and and CCONJ issue-458 16 32 so so ADV issue-458 16 33 on on ADV issue-458 16 34 ) ) PUNCT issue-458 16 35 is be AUX issue-458 16 36 impossible impossible ADJ issue-458 16 37 without without ADP issue-458 16 38 the the DET issue-458 16 39 formation formation NOUN issue-458 16 40 of of ADP issue-458 16 41 the the DET issue-458 16 42 strong strong ADJ issue-458 16 43 internal internal ADJ issue-458 16 44 basis basis NOUN issue-458 16 45 for for ADP issue-458 16 46 development development NOUN issue-458 16 47 , , PUNCT issue-458 16 48 which which PRON issue-458 16 49 tax tax NOUN issue-458 16 50 system system NOUN issue-458 16 51 provides provide VERB issue-458 16 52 . . PUNCT issue-458 17 1 ukraine ukraine PROPN issue-458 17 2 has have VERB issue-458 17 3 the the DET issue-458 17 4 potential potential NOUN issue-458 17 5 for for ADP issue-458 17 6 improvement improvement NOUN issue-458 17 7 of of ADP issue-458 17 8 institutional institutional ADJ issue-458 17 9 , , PUNCT issue-458 17 10 administrative administrative ADJ issue-458 17 11 , , PUNCT issue-458 17 12 and and CCONJ issue-458 17 13 economic economic ADJ issue-458 17 14 levers lever NOUN issue-458 17 15 in in ADP issue-458 17 16 this this DET issue-458 17 17 sphere sphere NOUN issue-458 17 18 . . PUNCT issue-458 18 1 along along ADP issue-458 18 2 with with ADP issue-458 18 3 this this PRON issue-458 18 4 , , PUNCT issue-458 18 5 it it PRON issue-458 18 6 is be AUX issue-458 18 7 necessary necessary ADJ issue-458 18 8 to to PART issue-458 18 9 avoid avoid VERB issue-458 18 10 actions action NOUN issue-458 18 11 , , PUNCT issue-458 18 12 which which PRON issue-458 18 13 allow allow VERB issue-458 18 14 “ " PUNCT issue-458 18 15 artificially artificially ADV issue-458 18 16 ” " PUNCT issue-458 18 17 increase increase VERB issue-458 18 18 the the DET issue-458 18 19 rating rating NOUN issue-458 18 20 of of ADP issue-458 18 21 the the DET issue-458 18 22 country country NOUN issue-458 18 23 without without ADP issue-458 18 24 real real ADJ issue-458 18 25 improvement improvement NOUN issue-458 18 26 in in ADP issue-458 18 27 this this DET issue-458 18 28 sphere sphere NOUN issue-458 18 29 , , PUNCT issue-458 18 30 because because SCONJ issue-458 18 31 it it PRON issue-458 18 32 can can AUX issue-458 18 33 influence influence VERB issue-458 18 34 image image NOUN issue-458 18 35 and and CCONJ issue-458 18 36 reputation reputation NOUN issue-458 18 37 of of ADP issue-458 18 38 the the DET issue-458 18 39 country country NOUN issue-458 18 40 negatively negatively ADV issue-458 18 41 , , PUNCT issue-458 18 42 arousing arouse VERB issue-458 18 43 mistrust mistrust NOUN issue-458 18 44 towards towards ADP issue-458 18 45 the the DET issue-458 18 46 system system NOUN issue-458 18 47 of of ADP issue-458 18 48 state state PROPN issue-458 18 49 administration administration NOUN issue-458 18 50 and and CCONJ issue-458 18 51 regulation regulation NOUN issue-458 18 52 . . PUNCT issue-458 19 1 practical practical ADJ issue-458 19 2 implications implication NOUN issue-458 19 3 . . PUNCT issue-458 20 1 the the DET issue-458 20 2 recommendations recommendation NOUN issue-458 20 3 , , PUNCT issue-458 20 4 offered offer VERB issue-458 20 5 by by ADP issue-458 20 6 the the DET issue-458 20 7 authors author NOUN issue-458 20 8 , , PUNCT issue-458 20 9 according accord VERB issue-458 20 10 to to ADP issue-458 20 11 the the DET issue-458 20 12 results result NOUN issue-458 20 13 of of ADP issue-458 20 14 the the DET issue-458 20 15 research research NOUN issue-458 20 16 , , PUNCT issue-458 20 17 can can AUX issue-458 20 18 be be AUX issue-458 20 19 useful useful ADJ issue-458 20 20 both both CCONJ issue-458 20 21 for for ADP issue-458 20 22 the the DET issue-458 20 23 developers developer NOUN issue-458 20 24 of of ADP issue-458 20 25 the the DET issue-458 20 26 economic economic ADJ issue-458 20 27 policy policy NOUN issue-458 20 28 and and CCONJ issue-458 20 29 for for ADP issue-458 20 30 the the DET issue-458 20 31 subjects subject NOUN issue-458 20 32 of of ADP issue-458 20 33 business business NOUN issue-458 20 34 activity activity NOUN issue-458 20 35 for for ADP issue-458 20 36 the the DET issue-458 20 37 purpose purpose NOUN issue-458 20 38 of of ADP issue-458 20 39 optimization optimization NOUN issue-458 20 40 of of ADP issue-458 20 41 the the DET issue-458 20 42 burden burden NOUN issue-458 20 43 of of ADP issue-458 20 44 taxation taxation NOUN issue-458 20 45 in in ADP issue-458 20 46 the the DET issue-458 20 47 country country NOUN issue-458 20 48 . . PUNCT issue-458 21 1 value value NOUN issue-458 21 2 / / SYM issue-458 21 3 originality originality NOUN issue-458 21 4 . . PUNCT issue-458 22 1 the the DET issue-458 22 2 originality originality NOUN issue-458 22 3 of of ADP issue-458 22 4 the the DET issue-458 22 5 research research NOUN issue-458 22 6 , , PUNCT issue-458 22 7 which which PRON issue-458 22 8 has have AUX issue-458 22 9 been be AUX issue-458 22 10 carried carry VERB issue-458 22 11 out out ADP issue-458 22 12 by by ADP issue-458 22 13 the the DET issue-458 22 14 authors author NOUN issue-458 22 15 , , PUNCT issue-458 22 16 is be AUX issue-458 22 17 in in ADP issue-458 22 18 the the DET issue-458 22 19 justification justification NOUN issue-458 22 20 of of ADP issue-458 22 21 the the DET issue-458 22 22 factors factor NOUN issue-458 22 23 that that PRON issue-458 22 24 influence influence VERB issue-458 22 25 the the DET issue-458 22 26 level level NOUN issue-458 22 27 of of ADP issue-458 22 28 burden burden NOUN issue-458 22 29 of of ADP issue-458 22 30 taxation taxation NOUN issue-458 22 31 of of ADP issue-458 22 32 business business NOUN issue-458 22 33 in in ADP issue-458 22 34 ukraine ukraine NOUN issue-458 22 35 and and CCONJ issue-458 22 36 the the DET issue-458 22 37 development development NOUN issue-458 22 38 of of ADP issue-458 22 39 proposals proposal NOUN issue-458 22 40 concerning concern VERB issue-458 22 41 its its PRON issue-458 22 42 optimization optimization NOUN issue-458 22 43 for for ADP issue-458 22 44 the the DET issue-458 22 45 purpose purpose NOUN issue-458 22 46 of of ADP issue-458 22 47 simplification simplification NOUN issue-458 22 48 of of ADP issue-458 22 49 the the DET issue-458 22 50 burden burden NOUN issue-458 22 51 of of ADP issue-458 22 52 taxation taxation NOUN issue-458 22 53 on on ADP issue-458 22 54 businessmen businessman NOUN issue-458 22 55 of of ADP issue-458 22 56 the the DET issue-458 22 57 country country NOUN issue-458 22 58 . . PUNCT issue-458 23 1 key key ADJ issue-458 23 2 words word NOUN issue-458 23 3 : : PUNCT issue-458 23 4 burden burden NOUN issue-458 23 5 of of ADP issue-458 23 6 taxation taxation NOUN issue-458 23 7 , , PUNCT issue-458 23 8 tax tax NOUN issue-458 23 9 system system NOUN issue-458 23 10 , , PUNCT issue-458 23 11 taxes taxis NOUN issue-458 23 12 , , PUNCT issue-458 23 13 fees fee NOUN issue-458 23 14 , , PUNCT issue-458 23 15 state state NOUN issue-458 23 16 budget budget NOUN issue-458 23 17 , , PUNCT issue-458 23 18 value value NOUN issue-458 23 19 added add VERB issue-458 23 20 tax tax NOUN issue-458 23 21 , , PUNCT issue-458 23 22 personal personal ADJ issue-458 23 23 income income NOUN issue-458 23 24 tax tax NOUN issue-458 23 25 , , PUNCT issue-458 23 26 taxation taxation NOUN issue-458 23 27 indicator indicator NOUN issue-458 23 28 . . PUNCT issue-458 24 1 jel jel PROPN issue-458 24 2 classification classification PROPN issue-458 24 3 : : PUNCT issue-458 24 4 h24 h24 NUM issue-458 24 5 , , PUNCT issue-458 24 6 h61 h61 PROPN issue-458 24 7 , , PUNCT issue-458 24 8 k34 k34 PROPN issue-458 24 9 baltic baltic PROPN issue-458 24 10 journal journal PROPN issue-458 24 11 of of ADP issue-458 24 12 economic economic ADJ issue-458 24 13 studies study NOUN issue-458 24 14 289 289 NUM issue-458 24 15 vol vol NOUN issue-458 24 16 . . PROPN issue-458 25 1 4 4 NUM issue-458 25 2 , , PUNCT issue-458 25 3 no no INTJ issue-458 25 4 . . NOUN issue-458 25 5 3 3 NUM issue-458 25 6 , , PUNCT issue-458 25 7 2018 2018 NUM issue-458 25 8 1 1 NUM issue-458 25 9 . . PUNCT issue-458 26 1 introduction introduction NOUN issue-458 26 2 development development NOUN issue-458 26 3 of of ADP issue-458 26 4 enterprises enterprise NOUN issue-458 26 5 and and CCONJ issue-458 26 6 creation creation NOUN issue-458 26 7 of of ADP issue-458 26 8 the the DET issue-458 26 9 favourable favourable ADJ issue-458 26 10 environment environment NOUN issue-458 26 11 for for ADP issue-458 26 12 it it PRON issue-458 26 13 is be AUX issue-458 26 14 the the DET issue-458 26 15 first first ADJ issue-458 26 16 - - PUNCT issue-458 26 17 priority priority NOUN issue-458 26 18 task task NOUN issue-458 26 19 of of ADP issue-458 26 20 the the DET issue-458 26 21 state state NOUN issue-458 26 22 , , PUNCT issue-458 26 23 because because SCONJ issue-458 26 24 “ " PUNCT issue-458 26 25 a a DET issue-458 26 26 free free ADJ issue-458 26 27 hand hand NOUN issue-458 26 28 of of ADP issue-458 26 29 a a DET issue-458 26 30 market market NOUN issue-458 26 31 ” " PUNCT issue-458 26 32 does do AUX issue-458 26 33 not not PART issue-458 26 34 always always ADV issue-458 26 35 allow allow VERB issue-458 26 36 providing provide VERB issue-458 26 37 necessary necessary ADJ issue-458 26 38 and and CCONJ issue-458 26 39 equal equal ADJ issue-458 26 40 conditions condition NOUN issue-458 26 41 . . PUNCT issue-458 27 1 importance importance NOUN issue-458 27 2 of of ADP issue-458 27 3 assessment assessment NOUN issue-458 27 4 of of ADP issue-458 27 5 such such ADJ issue-458 27 6 conditions condition NOUN issue-458 27 7 and and CCONJ issue-458 27 8 their their PRON issue-458 27 9 comparability comparability NOUN issue-458 27 10 in in ADP issue-458 27 11 different different ADJ issue-458 27 12 countries country NOUN issue-458 27 13 of of ADP issue-458 27 14 the the DET issue-458 27 15 world world NOUN issue-458 27 16 for for ADP issue-458 27 17 investors investor NOUN issue-458 27 18 , , PUNCT issue-458 27 19 creditors creditor NOUN issue-458 27 20 , , PUNCT issue-458 27 21 and and CCONJ issue-458 27 22 other other ADJ issue-458 27 23 interested interested ADJ issue-458 27 24 people people NOUN issue-458 27 25 ( ( PUNCT issue-458 27 26 “ " PUNCT issue-458 27 27 stakeholders stakeholder NOUN issue-458 27 28 ” " PUNCT issue-458 27 29 ) ) PUNCT issue-458 27 30 are be AUX issue-458 27 31 caused cause VERB issue-458 27 32 by by ADP issue-458 27 33 their their PRON issue-458 27 34 interest interest NOUN issue-458 27 35 to to ADP issue-458 27 36 the the DET issue-458 27 37 condition condition NOUN issue-458 27 38 of of ADP issue-458 27 39 development development NOUN issue-458 27 40 , , PUNCT issue-458 27 41 specific specific ADJ issue-458 27 42 conditions condition NOUN issue-458 27 43 and and CCONJ issue-458 27 44 protection protection NOUN issue-458 27 45 of of ADP issue-458 27 46 their their PRON issue-458 27 47 interests interest NOUN issue-458 27 48 . . PUNCT issue-458 28 1 from from ADP issue-458 28 2 this this DET issue-458 28 3 standpoint standpoint NOUN issue-458 28 4 , , PUNCT issue-458 28 5 the the DET issue-458 28 6 assessment assessment NOUN issue-458 28 7 of of ADP issue-458 28 8 the the DET issue-458 28 9 factor factor NOUN issue-458 28 10 of of ADP issue-458 28 11 the the DET issue-458 28 12 taxation taxation NOUN issue-458 28 13 burden burden NOUN issue-458 28 14 is be AUX issue-458 28 15 the the DET issue-458 28 16 basic basic ADJ issue-458 28 17 reference reference NOUN issue-458 28 18 point point NOUN issue-458 28 19 with with ADP issue-458 28 20 the the DET issue-458 28 21 organizational organizational ADJ issue-458 28 22 and and CCONJ issue-458 28 23 methodical methodical ADJ issue-458 28 24 provision provision NOUN issue-458 28 25 of of ADP issue-458 28 26 the the DET issue-458 28 27 accounting accounting NOUN issue-458 28 28 policy policy NOUN issue-458 28 29 of of ADP issue-458 28 30 an an DET issue-458 28 31 enterprise enterprise NOUN issue-458 28 32 . . PUNCT issue-458 29 1 theoretical theoretical ADJ issue-458 29 2 basis basis NOUN issue-458 29 3 and and CCONJ issue-458 29 4 practical practical ADJ issue-458 29 5 questions question NOUN issue-458 29 6 of of ADP issue-458 29 7 development development NOUN issue-458 29 8 of of ADP issue-458 29 9 taxation taxation NOUN issue-458 29 10 system system NOUN issue-458 29 11 are be AUX issue-458 29 12 lit light VERB issue-458 29 13 in in ADP issue-458 29 14 the the DET issue-458 29 15 works work NOUN issue-458 29 16 of of ADP issue-458 29 17 domestic domestic ADJ issue-458 29 18 and and CCONJ issue-458 29 19 foreign foreign ADJ issue-458 29 20 authors author NOUN issue-458 29 21 . . PUNCT issue-458 30 1 the the DET issue-458 30 2 question question NOUN issue-458 30 3 of of ADP issue-458 30 4 burden burden NOUN issue-458 30 5 of of ADP issue-458 30 6 taxation taxation NOUN issue-458 30 7 , , PUNCT issue-458 30 8 its its PRON issue-458 30 9 influence influence NOUN issue-458 30 10 on on ADP issue-458 30 11 economic economic ADJ issue-458 30 12 activity activity NOUN issue-458 30 13 and and CCONJ issue-458 30 14 financial financial ADJ issue-458 30 15 results result NOUN issue-458 30 16 of of ADP issue-458 30 17 payers payer NOUN issue-458 30 18 , , PUNCT issue-458 30 19 reasons reason NOUN issue-458 30 20 and and CCONJ issue-458 30 21 its its PRON issue-458 30 22 consequences consequence NOUN issue-458 30 23 of of ADP issue-458 30 24 uneven uneven ADJ issue-458 30 25 distribution distribution NOUN issue-458 30 26 among among ADP issue-458 30 27 the the DET issue-458 30 28 subjects subject NOUN issue-458 30 29 of of ADP issue-458 30 30 business business NOUN issue-458 30 31 entities entity NOUN issue-458 30 32 , , PUNCT issue-458 30 33 tendencies tendency NOUN issue-458 30 34 and and CCONJ issue-458 30 35 the the DET issue-458 30 36 ways way NOUN issue-458 30 37 of of ADP issue-458 30 38 change change NOUN issue-458 30 39 are be AUX issue-458 30 40 laid lay VERB issue-458 30 41 down down ADP issue-458 30 42 in in ADP issue-458 30 43 the the DET issue-458 30 44 works work NOUN issue-458 30 45 of of ADP issue-458 30 46 domestic domestic ADJ issue-458 30 47 economists economist NOUN issue-458 30 48 o. o. PROPN issue-458 30 49 balan balan PROPN issue-458 30 50 , , PUNCT issue-458 30 51 v. v. ADP issue-458 30 52 savchenko savchenko PROPN issue-458 30 53 , , PUNCT issue-458 30 54 l. l. PROPN issue-458 30 55 shablista shablista PROPN issue-458 30 56 , , PUNCT issue-458 30 57 a. a. NOUN issue-458 30 58 sokolovska sokolovska PROPN issue-458 30 59 , , PUNCT issue-458 30 60 z. z. PROPN issue-458 30 61 varnaliy varnaliy PROPN issue-458 30 62 , , PUNCT issue-458 30 63 v. v. ADP issue-458 30 64 vishnevskiy vishnevskiy NOUN issue-458 30 65 . . PUNCT issue-458 31 1 the the DET issue-458 31 2 authors author NOUN issue-458 31 3 of of ADP issue-458 31 4 the the DET issue-458 31 5 last last ADJ issue-458 31 6 publications publication NOUN issue-458 31 7 , , PUNCT issue-458 31 8 who who PRON issue-458 31 9 considered consider VERB issue-458 31 10 questions question NOUN issue-458 31 11 of of ADP issue-458 31 12 taxes taxis NOUN issue-458 31 13 and and CCONJ issue-458 31 14 burden burden NOUN issue-458 31 15 of of ADP issue-458 31 16 taxation taxation NOUN issue-458 31 17 in in ADP issue-458 31 18 ukraine ukraine NOUN issue-458 31 19 and and CCONJ issue-458 31 20 in in ADP issue-458 31 21 the the DET issue-458 31 22 world world NOUN issue-458 31 23 , , PUNCT issue-458 31 24 are be AUX issue-458 31 25 i. i. PROPN issue-458 31 26 bilous bilous PROPN issue-458 31 27 , , PUNCT issue-458 31 28 g. g. PROPN issue-458 31 29     SPACE issue-458 31 30 datsenko datsenko PROPN issue-458 31 31 , , PUNCT issue-458 31 32 n. n. NOUN issue-458 31 33 korkun korkun PROPN issue-458 31 34 , , PUNCT issue-458 31 35 o. o. PROPN issue-458 31 36     SPACE issue-458 31 37 korotkevich korotkevich PROPN issue-458 31 38 , , PUNCT issue-458 31 39 n. n. PROPN issue-458 31 40 lokhanova lokhanova PROPN issue-458 31 41 , , PUNCT issue-458 31 42 i. i. PROPN issue-458 31 43 lomachynska lomachynska PROPN issue-458 31 44 , , PUNCT issue-458 31 45 y. y. NOUN issue-458 31 46     SPACE issue-458 31 47 panura panura NOUN issue-458 31 48 , , PUNCT issue-458 31 49 m. m. NOUN issue-458 31 50 stepura stepura PROPN issue-458 31 51 , , PUNCT issue-458 31 52 o. o. PROPN issue-458 31 53 timchenko timchenko PROPN issue-458 31 54 . . PUNCT issue-458 32 1 during during ADP issue-458 32 2 2014–2016 2014–2016 NUM issue-458 32 3 , , PUNCT issue-458 32 4 the the DET issue-458 32 5 government government NOUN issue-458 32 6 of of ADP issue-458 32 7 ukraine ukraine PROPN issue-458 32 8 carried carry VERB issue-458 32 9 out out ADP issue-458 32 10 the the DET issue-458 32 11 tax tax NOUN issue-458 32 12 and and CCONJ issue-458 32 13 budget budget NOUN issue-458 32 14 policy policy NOUN issue-458 32 15 on on ADP issue-458 32 16 the the DET issue-458 32 17 background background NOUN issue-458 32 18 of of ADP issue-458 32 19 the the DET issue-458 32 20 unstable unstable ADJ issue-458 32 21 development development NOUN issue-458 32 22 of of ADP issue-458 32 23 the the DET issue-458 32 24 world world NOUN issue-458 32 25 economy economy NOUN issue-458 32 26 and and CCONJ issue-458 32 27 instability instability NOUN issue-458 32 28 in in ADP issue-458 32 29 the the DET issue-458 32 30 international international ADJ issue-458 32 31 financial financial ADJ issue-458 32 32 market market NOUN issue-458 32 33 . . PUNCT issue-458 33 1 the the DET issue-458 33 2 filling filling NOUN issue-458 33 3 of of ADP issue-458 33 4 the the DET issue-458 33 5 budget budget NOUN issue-458 33 6 ’s ’s PART issue-458 33 7 revenues revenue NOUN issue-458 33 8 occurred occur VERB issue-458 33 9 in in ADP issue-458 33 10 the the DET issue-458 33 11 conditions condition NOUN issue-458 33 12 of of ADP issue-458 33 13 the the DET issue-458 33 14 reformed reform VERB issue-458 33 15 tax tax NOUN issue-458 33 16 law law NOUN issue-458 33 17 , , PUNCT issue-458 33 18 according accord VERB issue-458 33 19 to to ADP issue-458 33 20 the the DET issue-458 33 21 norms norm NOUN issue-458 33 22 of of ADP issue-458 33 23 the the DET issue-458 33 24 tax tax NOUN issue-458 33 25 code code NOUN issue-458 33 26 of of ADP issue-458 33 27 ukraine ukraine PROPN issue-458 33 28 . . PUNCT issue-458 34 1 the the DET issue-458 34 2 analysis analysis NOUN issue-458 34 3 of of ADP issue-458 34 4 burden burden NOUN issue-458 34 5 of of ADP issue-458 34 6 taxation taxation NOUN issue-458 34 7 is be AUX issue-458 34 8 rather rather ADV issue-458 34 9 a a DET issue-458 34 10 relevant relevant ADJ issue-458 34 11 issue issue NOUN issue-458 34 12 for for ADP issue-458 34 13 ukraine ukraine PROPN issue-458 34 14 ’s ’s PART issue-458 34 15 economy economy NOUN issue-458 34 16 at at ADP issue-458 34 17 the the DET issue-458 34 18 present present ADJ issue-458 34 19 stage stage NOUN issue-458 34 20 of of ADP issue-458 34 21 development development NOUN issue-458 34 22 because because SCONJ issue-458 34 23 the the DET issue-458 34 24 rate rate NOUN issue-458 34 25 of of ADP issue-458 34 26 the the DET issue-458 34 27 burden burden NOUN issue-458 34 28 of of ADP issue-458 34 29 taxation taxation NOUN issue-458 34 30 is be AUX issue-458 34 31 the the DET issue-458 34 32 main main ADJ issue-458 34 33 criterion criterion NOUN issue-458 34 34 of of ADP issue-458 34 35 efficiency efficiency NOUN issue-458 34 36 of of ADP issue-458 34 37 the the DET issue-458 34 38 state state NOUN issue-458 34 39 ’s ’s PART issue-458 34 40 tax tax NOUN issue-458 34 41 system system NOUN issue-458 34 42 . . PUNCT issue-458 35 1 the the DET issue-458 35 2 purpose purpose NOUN issue-458 35 3 of of ADP issue-458 35 4 the the DET issue-458 35 5 paper paper NOUN issue-458 35 6 is be AUX issue-458 35 7 to to PART issue-458 35 8 research research VERB issue-458 35 9 the the DET issue-458 35 10 existing exist VERB issue-458 35 11 practice practice NOUN issue-458 35 12 of of ADP issue-458 35 13 taxation taxation NOUN issue-458 35 14 of of ADP issue-458 35 15 activity activity NOUN issue-458 35 16 of of ADP issue-458 35 17 the the DET issue-458 35 18 enterprises enterprise NOUN issue-458 35 19 of of ADP issue-458 35 20 ukraine ukraine NOUN issue-458 35 21 , , PUNCT issue-458 35 22 which which PRON issue-458 35 23 allows allow VERB issue-458 35 24 analysing analyse VERB issue-458 35 25 the the DET issue-458 35 26 tendencies tendency NOUN issue-458 35 27 of of ADP issue-458 35 28 the the DET issue-458 35 29 level level NOUN issue-458 35 30 of of ADP issue-458 35 31 burden burden NOUN issue-458 35 32 of of ADP issue-458 35 33 taxation taxation NOUN issue-458 35 34 according accord VERB issue-458 35 35 to to ADP issue-458 35 36 the the DET issue-458 35 37 norms norm NOUN issue-458 35 38 of of ADP issue-458 35 39 tax tax NOUN issue-458 35 40 law law NOUN issue-458 35 41 and and CCONJ issue-458 35 42 developing develop VERB issue-458 35 43 proposals proposal NOUN issue-458 35 44 for for ADP issue-458 35 45 its its PRON issue-458 35 46 optimization optimization NOUN issue-458 35 47 . . PUNCT issue-458 36 1 the the DET issue-458 36 2 following follow VERB issue-458 36 3 main main ADJ issue-458 36 4 directions direction NOUN issue-458 36 5 of of ADP issue-458 36 6 the the DET issue-458 36 7 analysis analysis NOUN issue-458 36 8 of of ADP issue-458 36 9 the the DET issue-458 36 10 burden burden NOUN issue-458 36 11 of of ADP issue-458 36 12 taxation taxation NOUN issue-458 36 13 in in ADP issue-458 36 14 ukraine ukraine NOUN issue-458 36 15 are be AUX issue-458 36 16 offered offer VERB issue-458 36 17 and and CCONJ issue-458 36 18 presented present VERB issue-458 36 19 by by ADP issue-458 36 20 such such ADJ issue-458 36 21 spheres sphere NOUN issue-458 36 22 ( ( PUNCT issue-458 36 23 figure figure NOUN issue-458 36 24 1 1 NUM issue-458 36 25 ) ) PUNCT issue-458 36 26 . . PUNCT issue-458 37 1 the the DET issue-458 37 2 informational informational ADJ issue-458 37 3 and and CCONJ issue-458 37 4 methodological methodological ADJ issue-458 37 5 base base NOUN issue-458 37 6 of of ADP issue-458 37 7 research research NOUN issue-458 37 8 is be AUX issue-458 37 9 the the DET issue-458 37 10 statistical statistical ADJ issue-458 37 11 data datum NOUN issue-458 37 12 of of ADP issue-458 37 13 the the DET issue-458 37 14 ministry ministry PROPN issue-458 37 15 of of ADP issue-458 37 16 finance finance PROPN issue-458 37 17 of of ADP issue-458 37 18 ukraine ukraine NOUN issue-458 37 19 , , PUNCT issue-458 37 20 state state NOUN issue-458 37 21 fiscal fiscal ADJ issue-458 37 22 service service NOUN issue-458 37 23 of of ADP issue-458 37 24 ukraine ukraine NOUN issue-458 37 25 , , PUNCT issue-458 37 26 public public ADJ issue-458 37 27 service service NOUN issue-458 37 28 of of ADP issue-458 37 29 statistics statistic NOUN issue-458 37 30 of of ADP issue-458 37 31 ukraine ukraine NOUN issue-458 37 32 , , PUNCT issue-458 37 33 laws law NOUN issue-458 37 34 and and CCONJ issue-458 37 35 regulations regulation NOUN issue-458 37 36 concerning concern VERB issue-458 37 37 taxation taxation NOUN issue-458 37 38 in in ADP issue-458 37 39 ukraine ukraine NOUN issue-458 37 40 , , PUNCT issue-458 37 41 materials material NOUN issue-458 37 42 of of ADP issue-458 37 43 scientific scientific ADJ issue-458 37 44 periodicals periodical NOUN issue-458 37 45 and and CCONJ issue-458 37 46 the the DET issue-458 37 47 internet internet NOUN issue-458 37 48 resources resource NOUN issue-458 37 49 . . PUNCT issue-458 38 1 to to PART issue-458 38 2 achieve achieve VERB issue-458 38 3 the the DET issue-458 38 4 purpose purpose NOUN issue-458 38 5 of of ADP issue-458 38 6 the the DET issue-458 38 7 research research NOUN issue-458 38 8 , , PUNCT issue-458 38 9 the the DET issue-458 38 10 following follow VERB issue-458 38 11 methods method NOUN issue-458 38 12 have have AUX issue-458 38 13 been be AUX issue-458 38 14 used use VERB issue-458 38 15 : : PUNCT issue-458 38 16 analysis analysis NOUN issue-458 38 17 and and CCONJ issue-458 38 18 synthesis synthesis NOUN issue-458 38 19 methods method NOUN issue-458 38 20 , , PUNCT issue-458 38 21 knowledge knowledge NOUN issue-458 38 22 of of ADP issue-458 38 23 formal formal ADJ issue-458 38 24 and and CCONJ issue-458 38 25 dialectic dialectic ADJ issue-458 38 26 logic logic NOUN issue-458 38 27 , , PUNCT issue-458 38 28 comparative comparative ADJ issue-458 38 29 , , PUNCT issue-458 38 30 systemic systemic ADJ issue-458 38 31 , , PUNCT issue-458 38 32 and and CCONJ issue-458 38 33 structural structural ADJ issue-458 38 34 analysis analysis NOUN issue-458 38 35 . . PUNCT issue-458 39 1 2 2 X issue-458 39 2 . . X issue-458 39 3 the the DET issue-458 39 4 structure structure NOUN issue-458 39 5 of of ADP issue-458 39 6 charged charge VERB issue-458 39 7 payments payment NOUN issue-458 39 8 to to ADP issue-458 39 9 the the DET issue-458 39 10 state state NOUN issue-458 39 11 budget budget NOUN issue-458 39 12 of of ADP issue-458 39 13 ukraine ukraine PROPN issue-458 39 14 the the DET issue-458 39 15 first first ADJ issue-458 39 16 direction direction NOUN issue-458 39 17 of of ADP issue-458 39 18 analysis analysis NOUN issue-458 39 19 of of ADP issue-458 39 20 the the DET issue-458 39 21 burden burden NOUN issue-458 39 22 of of ADP issue-458 39 23 taxation taxation NOUN issue-458 39 24 in in ADP issue-458 39 25 ukraine ukraine PROPN issue-458 39 26 is be AUX issue-458 39 27 the the DET issue-458 39 28 analysis analysis NOUN issue-458 39 29 of of ADP issue-458 39 30 types type NOUN issue-458 39 31 of of ADP issue-458 39 32 charged charge VERB issue-458 39 33 payments payment NOUN issue-458 39 34 to to ADP issue-458 39 35 the the DET issue-458 39 36 state state NOUN issue-458 39 37 budget budget NOUN issue-458 39 38 of of ADP issue-458 39 39 ukraine ukraine NOUN issue-458 39 40 . . PUNCT issue-458 40 1 the the DET issue-458 40 2 following follow VERB issue-458 40 3 features feature NOUN issue-458 40 4 can can AUX issue-458 40 5 be be AUX issue-458 40 6 highlighted highlight VERB issue-458 40 7 among among ADP issue-458 40 8 the the DET issue-458 40 9 features feature NOUN issue-458 40 10 of of ADP issue-458 40 11 the the DET issue-458 40 12 filling filling NOUN issue-458 40 13 of of ADP issue-458 40 14 the the DET issue-458 40 15 budget budget NOUN issue-458 40 16 ’s ’s PART issue-458 40 17 revenues revenue NOUN issue-458 40 18 in in ADP issue-458 40 19 2014 2014 NUM issue-458 40 20 - - SYM issue-458 40 21 2016 2016 NUM issue-458 40 22 ( ( PUNCT issue-458 40 23 table table NOUN issue-458 40 24 1 1 NUM issue-458 40 25 ) ) PUNCT issue-458 40 26 . . PUNCT issue-458 41 1 so so ADV issue-458 41 2 , , PUNCT issue-458 41 3 in in ADP issue-458 41 4 the the DET issue-458 41 5 dynamics dynamic NOUN issue-458 41 6 for for ADP issue-458 41 7 2014–2016 2014–2016 NUM issue-458 41 8 , , PUNCT issue-458 41 9 the the DET issue-458 41 10 largest large ADJ issue-458 41 11 specific specific ADJ issue-458 41 12 weight weight NOUN issue-458 41 13 , , PUNCT issue-458 41 14 in in ADP issue-458 41 15 the the DET issue-458 41 16 structure structure NOUN issue-458 41 17 of of ADP issue-458 41 18 tax tax NOUN issue-458 41 19 payments payment NOUN issue-458 41 20 and and CCONJ issue-458 41 21 fees fee NOUN issue-458 41 22 , , PUNCT issue-458 41 23 occupies occupy VERB issue-458 41 24 the the DET issue-458 41 25 value value NOUN issue-458 41 26 - - PUNCT issue-458 41 27 added add VERB issue-458 41 28 tax tax NOUN issue-458 41 29 on on ADP issue-458 41 30 the the DET issue-458 41 31 goods good NOUN issue-458 41 32 imported import VERB issue-458 41 33 to to ADP issue-458 41 34 the the DET issue-458 41 35 territory territory NOUN issue-458 41 36 of of ADP issue-458 41 37 ukraine ukraine NOUN issue-458 41 38 ( ( PUNCT issue-458 41 39 38.3 38.3 NUM issue-458 41 40 % % NOUN issue-458 41 41 in in ADP issue-458 41 42 2014 2014 NUM issue-458 41 43 , , PUNCT issue-458 41 44 33.9 33.9 NUM issue-458 41 45 % % NOUN issue-458 41 46 in in ADP issue-458 41 47 2015 2015 NUM issue-458 41 48 and and CCONJ issue-458 41 49 36.0 36.0 NUM issue-458 41 50 % % NOUN issue-458 41 51 in in ADP issue-458 41 52 2016 2016 NUM issue-458 41 53 ) ) PUNCT issue-458 41 54 . . PUNCT issue-458 42 1 along along ADP issue-458 42 2 with with ADP issue-458 42 3 it it PRON issue-458 42 4 , , PUNCT issue-458 42 5 it it PRON issue-458 42 6 is be AUX issue-458 42 7 possible possible ADJ issue-458 42 8 to to PART issue-458 42 9 note note VERB issue-458 42 10 the the DET issue-458 42 11 growth growth NOUN issue-458 42 12 in in ADP issue-458 42 13 the the DET issue-458 42 14 structure structure NOUN issue-458 42 15 of of ADP issue-458 42 16 tax tax NOUN issue-458 42 17 payments payment NOUN issue-458 42 18 of of ADP issue-458 42 19 the the DET issue-458 42 20 amount amount NOUN issue-458 42 21 of of ADP issue-458 42 22 the the DET issue-458 42 23 personal personal ADJ issue-458 42 24 income income NOUN issue-458 42 25 tax tax NOUN issue-458 42 26 for for ADP issue-458 42 27 three three NUM issue-458 42 28 years year NOUN issue-458 42 29 ( ( PUNCT issue-458 42 30 from from ADP issue-458 42 31 4.5 4.5 NUM issue-458 42 32 % % NOUN issue-458 42 33 in in ADP issue-458 42 34 2014 2014 NUM issue-458 42 35 to to ADP issue-458 42 36 11.9 11.9 NUM issue-458 42 37 % % NOUN issue-458 42 38 in in ADP issue-458 42 39 2016 2016 NUM issue-458 42 40 ) ) PUNCT issue-458 42 41 , , PUNCT issue-458 42 42 that that PRON issue-458 42 43 is be AUX issue-458 42 44 due due ADJ issue-458 42 45 to to ADP issue-458 42 46 the the DET issue-458 42 47 increase increase NOUN issue-458 42 48 of of ADP issue-458 42 49 a a DET issue-458 42 50 tax tax NOUN issue-458 42 51 rate rate NOUN issue-458 42 52 and and CCONJ issue-458 42 53 the the DET issue-458 42 54 increase increase NOUN issue-458 42 55 of of ADP issue-458 42 56 a a DET issue-458 42 57 salary salary NOUN issue-458 42 58 . . PUNCT issue-458 43 1 the the DET issue-458 43 2 situation situation NOUN issue-458 43 3 concerning concern VERB issue-458 43 4 the the DET issue-458 43 5 amount amount NOUN issue-458 43 6 of of ADP issue-458 43 7 taxes taxis NOUN issue-458 43 8 except except SCONJ issue-458 43 9 the the DET issue-458 43 10 grants grant NOUN issue-458 43 11 on on ADP issue-458 43 12 manufacturing manufacturing NOUN issue-458 43 13 and and CCONJ issue-458 43 14 import import NOUN issue-458 43 15 in in ADP issue-458 43 16 a a DET issue-458 43 17 section section NOUN issue-458 43 18 of of ADP issue-458 43 19 branches branch NOUN issue-458 43 20 of of ADP issue-458 43 21 the the DET issue-458 43 22 economy economy NOUN issue-458 43 23 for for ADP issue-458 43 24 2014 2014 NUM issue-458 43 25 - - SYM issue-458 43 26 2016 2016 NUM issue-458 43 27 is be AUX issue-458 43 28 the the DET issue-458 43 29 following follow VERB issue-458 43 30 ( ( PUNCT issue-458 43 31 table table NOUN issue-458 43 32 2 2 NUM issue-458 43 33 ) ) PUNCT issue-458 43 34 . . PUNCT issue-458 44 1 as as SCONJ issue-458 44 2 we we PRON issue-458 44 3 can can AUX issue-458 44 4 see see VERB issue-458 44 5 from from ADP issue-458 44 6 table table NOUN issue-458 44 7 2 2 NUM issue-458 44 8 , , PUNCT issue-458 44 9 the the DET issue-458 44 10 main main ADJ issue-458 44 11 and and CCONJ issue-458 44 12 the the DET issue-458 44 13 largest large ADJ issue-458 44 14 budget budget NOUN issue-458 44 15 ’s ’s PART issue-458 44 16 fillings filling NOUN issue-458 44 17 are be AUX issue-458 44 18 : : PUNCT issue-458 44 19 1 1 NUM issue-458 44 20 ) ) PUNCT issue-458 44 21 agriculture agriculture NOUN issue-458 44 22 , , PUNCT issue-458 44 23 forestry forestry NOUN issue-458 44 24 and and CCONJ issue-458 44 25 fishery fishery NOUN issue-458 44 26 ; ; PUNCT issue-458 44 27 2 2 X issue-458 44 28 ) ) PUNCT issue-458 44 29 building building NOUN issue-458 44 30 ; ; PUNCT issue-458 44 31 3 3 X issue-458 44 32 ) ) PUNCT issue-458 44 33 wholesale wholesale ADJ issue-458 44 34 and and CCONJ issue-458 44 35 retail retail ADJ issue-458 44 36 trade trade NOUN issue-458 44 37 ; ; PUNCT issue-458 44 38 4 4 X issue-458 44 39 ) ) PUNCT issue-458 44 40 repair repair VERB issue-458 44 41 main main ADJ issue-458 44 42 directions direction NOUN issue-458 44 43 of of ADP issue-458 44 44 the the DET issue-458 44 45 analysis analysis NOUN issue-458 44 46 of of ADP issue-458 44 47 the the DET issue-458 44 48 burden burden NOUN issue-458 44 49 of of ADP issue-458 44 50 taxation taxation NOUN issue-458 44 51 in in ADP issue-458 44 52 ukraine ukraine ADJ issue-458 44 53 analysis analysis NOUN issue-458 44 54 of of ADP issue-458 44 55 types type NOUN issue-458 44 56 of of ADP issue-458 44 57 charged charge VERB issue-458 44 58 payments payment NOUN issue-458 44 59 to to ADP issue-458 44 60 the the DET issue-458 44 61 state state NOUN issue-458 44 62 budget budget NOUN issue-458 44 63 of of ADP issue-458 44 64 ukraine ukraine ADJ issue-458 44 65 analysis analysis NOUN issue-458 44 66 of of ADP issue-458 44 67 volumes volume NOUN issue-458 44 68 of of ADP issue-458 44 69 compensation compensation NOUN issue-458 44 70 on on ADP issue-458 44 71 value value NOUN issue-458 44 72 - - PUNCT issue-458 44 73 added add VERB issue-458 44 74 tax tax NOUN issue-458 44 75 analysis analysis NOUN issue-458 44 76 of of ADP issue-458 44 77 new new ADJ issue-458 44 78 taxes taxis NOUN issue-458 44 79 and and CCONJ issue-458 44 80 fees fee NOUN issue-458 44 81 for for ADP issue-458 44 82 an an DET issue-458 44 83 individual individual ADJ issue-458 44 84 analysis analysis NOUN issue-458 44 85 of of ADP issue-458 44 86 the the DET issue-458 44 87 burden burden NOUN issue-458 44 88 of of ADP issue-458 44 89 taxation taxation NOUN issue-458 44 90 in in ADP issue-458 44 91 ukraine ukraine NOUN issue-458 44 92 according accord VERB issue-458 44 93 to to ADP issue-458 44 94 the the DET issue-458 44 95 international international ADJ issue-458 44 96 ratings rating NOUN issue-458 44 97 figure figure NOUN issue-458 44 98 1 1 NUM issue-458 44 99 . . PUNCT issue-458 44 100 directions direction NOUN issue-458 44 101 of of ADP issue-458 44 102 the the DET issue-458 44 103 analysis analysis NOUN issue-458 44 104 of of ADP issue-458 44 105 taxation taxation NOUN issue-458 44 106 burden burden NOUN issue-458 44 107 in in ADP issue-458 44 108 ukraine ukraine PROPN issue-458 44 109 source source NOUN issue-458 44 110 : : PUNCT issue-458 44 111 developed develop VERB issue-458 44 112 by by ADP issue-458 44 113 the the DET issue-458 44 114 authors author NOUN issue-458 44 115 baltic baltic PROPN issue-458 44 116 journal journal PROPN issue-458 44 117 of of ADP issue-458 44 118 economic economic ADJ issue-458 44 119 studies study NOUN issue-458 44 120 290 290 NUM issue-458 44 121 vol vol NOUN issue-458 44 122 . . PROPN issue-458 45 1 4 4 NUM issue-458 45 2 , , PUNCT issue-458 45 3 no no INTJ issue-458 45 4 . . NOUN issue-458 45 5 3 3 NUM issue-458 45 6 , , PUNCT issue-458 45 7 2018 2018 NUM issue-458 45 8 of of ADP issue-458 45 9 vehicles vehicle NOUN issue-458 45 10 and and CCONJ issue-458 45 11 motorcycles motorcycle NOUN issue-458 45 12 ; ; PUNCT issue-458 45 13 5 5 X issue-458 45 14 ) ) PUNCT issue-458 45 15 processing processing NOUN issue-458 45 16 industry industry NOUN issue-458 45 17 ; ; PUNCT issue-458 45 18 6 6 NUM issue-458 45 19 ) ) PUNCT issue-458 45 20 information information NOUN issue-458 45 21 and and CCONJ issue-458 45 22 telecommunications telecommunication NOUN issue-458 45 23 ; ; PUNCT issue-458 45 24 7 7 X issue-458 45 25 ) ) PUNCT issue-458 45 26 financial financial ADJ issue-458 45 27 and and CCONJ issue-458 45 28 insurance insurance NOUN issue-458 45 29 activity activity NOUN issue-458 45 30 . . PUNCT issue-458 46 1 the the DET issue-458 46 2 following follow VERB issue-458 46 3 branches branch NOUN issue-458 46 4 continue continue VERB issue-458 46 5 to to PART issue-458 46 6 be be AUX issue-458 46 7 granted grant VERB issue-458 46 8 : : PUNCT issue-458 46 9 a a X issue-458 46 10 ) ) PUNCT issue-458 46 11 water water NOUN issue-458 46 12 supply supply NOUN issue-458 46 13 ; ; PUNCT issue-458 46 14 sewerage sewerage NOUN issue-458 46 15 , , PUNCT issue-458 46 16 wastes waste VERB issue-458 46 17 handling handling NOUN issue-458 46 18 ; ; PUNCT issue-458 46 19 b b X issue-458 46 20 ) ) PUNCT issue-458 46 21 art art NOUN issue-458 46 22 , , PUNCT issue-458 46 23 sport sport NOUN issue-458 46 24 , , PUNCT issue-458 46 25 entertainments entertainment NOUN issue-458 46 26 and and CCONJ issue-458 46 27 recreation recreation NOUN issue-458 46 28 . . PUNCT issue-458 47 1 it it PRON issue-458 47 2 also also ADV issue-458 47 3 should should AUX issue-458 47 4 be be AUX issue-458 47 5 noted note VERB issue-458 47 6 that that SCONJ issue-458 47 7 there there PRON issue-458 47 8 is be VERB issue-458 47 9 a a DET issue-458 47 10 positive positive ADJ issue-458 47 11 tendency tendency NOUN issue-458 47 12 of of ADP issue-458 47 13 taxes taxis NOUN issue-458 47 14 increase increase VERB issue-458 47 15 in in ADP issue-458 47 16 absolute absolute ADJ issue-458 47 17 measures measure NOUN issue-458 47 18 in in ADP issue-458 47 19 2015 2015 NUM issue-458 47 20 and and CCONJ issue-458 47 21 2016 2016 NUM issue-458 47 22 , , PUNCT issue-458 47 23 and and CCONJ issue-458 47 24 it it PRON issue-458 47 25 displays display VERB issue-458 47 26 the the DET issue-458 47 27 improvement improvement NOUN issue-458 47 28 according accord VERB issue-458 47 29 to to ADP issue-458 47 30 the the DET issue-458 47 31 results result NOUN issue-458 47 32 of of ADP issue-458 47 33 2014 2014 NUM issue-458 47 34 in in ADP issue-458 47 35 5 5 NUM issue-458 47 36 million million NUM issue-458 47 37 uah uah NOUN issue-458 47 38 . . PUNCT issue-458 48 1 the the DET issue-458 48 2 second second ADJ issue-458 48 3 offered offer VERB issue-458 48 4 direction direction NOUN issue-458 48 5 of of ADP issue-458 48 6 analysis analysis NOUN issue-458 48 7 of of ADP issue-458 48 8 ukraine ukraine NOUN issue-458 48 9 ’s ’s PART issue-458 48 10 burden burden NOUN issue-458 48 11 of of ADP issue-458 48 12 taxation taxation NOUN issue-458 48 13 is be AUX issue-458 48 14 the the DET issue-458 48 15 analysis analysis NOUN issue-458 48 16 of of ADP issue-458 48 17 volumes volume NOUN issue-458 48 18 of of ADP issue-458 48 19 compensation compensation NOUN issue-458 48 20 on on ADP issue-458 48 21 value value NOUN issue-458 48 22 - - PUNCT issue-458 48 23 added add VERB issue-458 48 24 tax tax NOUN issue-458 48 25 . . PUNCT issue-458 49 1 table table NOUN issue-458 49 2 1 1 NUM issue-458 49 3 charges charge NOUN issue-458 49 4 to to ADP issue-458 49 5 the the DET issue-458 49 6 state state NOUN issue-458 49 7 budget budget NOUN issue-458 49 8 of of ADP issue-458 49 9 ukraine ukraine NOUN issue-458 49 10 in in ADP issue-458 49 11 a a DET issue-458 49 12 section section NOUN issue-458 49 13 of of ADP issue-458 49 14 separate separate ADJ issue-458 49 15 payments payment NOUN issue-458 49 16 , , PUNCT issue-458 49 17 as as ADP issue-458 49 18 a a DET issue-458 49 19 component component NOUN issue-458 49 20 of of ADP issue-458 49 21 the the DET issue-458 49 22 analysis analysis NOUN issue-458 49 23 of of ADP issue-458 49 24 ukraine ukraine NOUN issue-458 49 25 ’s ’s PART issue-458 49 26 burden burden NOUN issue-458 49 27 of of ADP issue-458 49 28 taxation taxation NOUN issue-458 49 29 types type NOUN issue-458 49 30 of of ADP issue-458 49 31 tax tax NOUN issue-458 49 32 payments payment NOUN issue-458 49 33 to to ADP issue-458 49 34 the the DET issue-458 49 35 state state NOUN issue-458 49 36 ’s ’s PART issue-458 49 37 budget budget NOUN issue-458 49 38 of of ADP issue-458 49 39 ukraine ukraine NOUN issue-458 49 40 as as ADP issue-458 49 41 of of ADP issue-458 49 42 31.12.2014 31.12.2014 NUM issue-458 49 43 as as ADP issue-458 49 44 of of ADP issue-458 49 45 31.12.2015 31.12.2015 NUM issue-458 49 46 as as ADP issue-458 49 47 of of ADP issue-458 49 48 31.12.2016 31.12.2016 NUM issue-458 49 49 mln mln NUM issue-458 49 50 uah uah ADJ issue-458 49 51 % % NOUN issue-458 49 52 mln mln NOUN issue-458 49 53 uah uah PROPN issue-458 49 54 % % NOUN issue-458 49 55 mln mln NOUN issue-458 49 56 uah uah PROPN issue-458 49 57 % % NOUN issue-458 49 58 enterprise enterprise NOUN issue-458 49 59 tax tax NOUN issue-458 49 60 39941.9 39941.9 NUM issue-458 49 61 14.3 14.3 NUM issue-458 49 62 34776.3 34776.3 NUM issue-458 49 63 8.5 8.5 NUM issue-458 49 64 54344.1 54344.1 NUM issue-458 49 65 10.8 10.8 NUM issue-458 49 66 personal personal ADJ issue-458 49 67 income income NOUN issue-458 49 68 tax tax NOUN issue-458 49 69 12645.8 12645.8 NUM issue-458 49 70 4.5 4.5 NUM issue-458 49 71 45062.0 45062.0 NUM issue-458 49 72 11.0 11.0 NUM issue-458 49 73 59810.5 59810.5 NUM issue-458 49 74 11.9 11.9 NUM issue-458 49 75 collecting collecting NOUN issue-458 49 76 and and CCONJ issue-458 49 77 payment payment NOUN issue-458 49 78 for for ADP issue-458 49 79 special special ADJ issue-458 49 80 use use NOUN issue-458 49 81 of of ADP issue-458 49 82 natural natural ADJ issue-458 49 83 resources resource NOUN issue-458 49 84 19036.1 19036.1 NUM issue-458 49 85 6.8 6.8 NUM issue-458 49 86 39803.8 39803.8 NUM issue-458 49 87 9.7 9.7 NUM issue-458 49 88 44092.2 44092.2 NUM issue-458 49 89 8.8 8.8 NUM issue-458 49 90 excise excise NOUN issue-458 49 91 tax tax NOUN issue-458 49 92 on on ADP issue-458 49 93 the the DET issue-458 49 94 excise excise NOUN issue-458 49 95 goods good NOUN issue-458 49 96 manufactured manufacture VERB issue-458 49 97 in in ADP issue-458 49 98 ukraine ukraine NOUN issue-458 49 99 28085.5 28085.5 NUM issue-458 49 100 10.0 10.0 NUM issue-458 49 101 38783.8 38783.8 NUM issue-458 49 102 9.5 9.5 NUM issue-458 49 103 55116.3 55116.3 NUM issue-458 49 104 10.9 10.9 NUM issue-458 49 105 excise excise NOUN issue-458 49 106 tax tax NOUN issue-458 49 107 on on ADP issue-458 49 108 imported import VERB issue-458 49 109 excise excise NOUN issue-458 49 110 goods good NOUN issue-458 49 111 on on ADP issue-458 49 112 the the DET issue-458 49 113 customs custom NOUN issue-458 49 114 territory territory NOUN issue-458 49 115 of of ADP issue-458 49 116 ukraine ukraine NOUN issue-458 49 117 16855.4 16855.4 NUM issue-458 49 118 6.0 6.0 NUM issue-458 49 119 24326.8 24326.8 NUM issue-458 49 120 5.9 5.9 NUM issue-458 49 121 35006.2 35006.2 NUM issue-458 49 122 6.9 6.9 NUM issue-458 49 123 value value NOUN issue-458 49 124 - - PUNCT issue-458 49 125 added add VERB issue-458 49 126 tax tax NOUN issue-458 49 127 on on ADP issue-458 49 128 goods good NOUN issue-458 49 129 manufactured manufacture VERB issue-458 49 130 in in ADP issue-458 49 131 ukraine ukraine NOUN issue-458 49 132 ( ( PUNCT issue-458 49 133 taking take VERB issue-458 49 134 into into ADP issue-458 49 135 account account NOUN issue-458 49 136 budgetary budgetary ADJ issue-458 49 137 compensation compensation NOUN issue-458 49 138 ) ) PUNCT issue-458 49 139 31737.0 31737.0 NUM issue-458 49 140 11.3 11.3 NUM issue-458 49 141 39688.0 39688.0 NUM issue-458 49 142 9.7 9.7 NUM issue-458 49 143 54052.7 54052.7 NUM issue-458 49 144 10.7 10.7 NUM issue-458 49 145 value value NOUN issue-458 49 146 - - PUNCT issue-458 49 147 added add VERB issue-458 49 148 tax tax NOUN issue-458 49 149 on on ADP issue-458 49 150 goods good NOUN issue-458 49 151 imported import VERB issue-458 49 152 to to ADP issue-458 49 153 the the DET issue-458 49 154 territory territory NOUN issue-458 49 155 of of ADP issue-458 49 156 ukraine ukraine PROPN issue-458 49 157 107287.3 107287.3 NUM issue-458 49 158 38.3 38.3 NUM issue-458 49 159 138764.3 138764.3 NUM issue-458 49 160 33.9 33.9 NUM issue-458 49 161 181453.3 181453.3 NUM issue-458 49 162 36.0 36.0 NUM issue-458 49 163 taxes taxis NOUN issue-458 49 164 on on ADP issue-458 49 165 international international ADJ issue-458 49 166 trade trade NOUN issue-458 49 167 and and CCONJ issue-458 49 168 external external ADJ issue-458 49 169 operation operation NOUN issue-458 49 170 12608.7 12608.7 NUM issue-458 49 171 4.5 4.5 NUM issue-458 49 172 40300.8 40300.8 NUM issue-458 49 173 9.8 9.8 NUM issue-458 49 174 20371.0 20371.0 NUM issue-458 49 175 4.0 4.0 NUM issue-458 49 176 rent rent NOUN issue-458 49 177 payment payment NOUN issue-458 49 178 and and CCONJ issue-458 49 179 fees fee NOUN issue-458 49 180 on on ADP issue-458 49 181 fuel fuel NOUN issue-458 49 182 and and CCONJ issue-458 49 183 energy energy NOUN issue-458 49 184 resources resource NOUN issue-458 49 185 5987.5 5987.5 NUM issue-458 49 186 2.1 2.1 NUM issue-458 49 187 7245.4 7245.4 NUM issue-458 49 188 1.8 1.8 NUM issue-458 49 189 279.0 279.0 NUM issue-458 49 190 0.1 0.1 NUM issue-458 49 191 other other ADJ issue-458 49 192 taxes taxis NOUN issue-458 49 193 and and CCONJ issue-458 49 194 fees fee NOUN issue-458 49 195 5993.1 5993.1 NUM issue-458 49 196 2.1 2.1 NUM issue-458 49 197 666.2 666.2 NUM issue-458 49 198 0.2 0.2 NUM issue-458 49 199 -645.8 -645.8 PROPN issue-458 49 200 -0.1 -0.1 PROPN issue-458 49 201 total total NOUN issue-458 49 202 280178.3 280178.3 NUM issue-458 49 203 100 100 NUM issue-458 49 204 409417.5 409417.5 NUM issue-458 49 205 100 100 NUM issue-458 49 206 503879.4 503879.4 NUM issue-458 49 207 100 100 NUM issue-458 49 208 source source NOUN issue-458 49 209 : : PUNCT issue-458 49 210 systematized systematize VERB issue-458 49 211 by by ADP issue-458 49 212 the the DET issue-458 49 213 authors author NOUN issue-458 49 214 ( ( PUNCT issue-458 49 215 state state NOUN issue-458 49 216 fiscal fiscal ADJ issue-458 49 217 service service NOUN issue-458 49 218 of of ADP issue-458 49 219 ukraine ukraine NOUN issue-458 49 220 , , PUNCT issue-458 49 221 2014 2014 NUM issue-458 49 222 - - SYM issue-458 49 223 2016 2016 NUM issue-458 49 224 ) ) PUNCT issue-458 49 225 table table NOUN issue-458 49 226 2 2 NUM issue-458 49 227 taxes taxis NOUN issue-458 49 228 except except SCONJ issue-458 49 229 for for ADP issue-458 49 230 the the DET issue-458 49 231 grants grant NOUN issue-458 49 232 on on ADP issue-458 49 233 manufacturing manufacturing NOUN issue-458 49 234 and and CCONJ issue-458 49 235 import import NOUN issue-458 49 236 i i PRON issue-458 49 237 n n PROPN issue-458 49 238 a a DET issue-458 49 239 section section NOUN issue-458 49 240 of of ADP issue-458 49 241 branches branch NOUN issue-458 49 242 of of ADP issue-458 49 243 the the DET issue-458 49 244 economy economy NOUN issue-458 49 245 for for ADP issue-458 49 246 2014 2014 NUM issue-458 49 247 - - SYM issue-458 49 248 2016 2016 NUM issue-458 49 249 ( ( PUNCT issue-458 49 250 mln mln X issue-458 49 251 uah uah PROPN issue-458 49 252 ) ) PUNCT issue-458 49 253 branch branch NOUN issue-458 49 254 of of ADP issue-458 49 255 economy economy NOUN issue-458 49 256 years year NOUN issue-458 49 257 2014 2014 NUM issue-458 49 258 2015 2015 NUM issue-458 49 259 2016 2016 NUM issue-458 49 260 agriculture agriculture NOUN issue-458 49 261 , , PUNCT issue-458 49 262 forestry forestry NOUN issue-458 49 263 , , PUNCT issue-458 49 264 and and CCONJ issue-458 49 265 fishery fishery NOUN issue-458 49 266 1353 1353 NUM issue-458 49 267 1389 1389 NUM issue-458 49 268 3223 3223 NUM issue-458 49 269 extractive extractive ADJ issue-458 49 270 industry industry NOUN issue-458 49 271 and and CCONJ issue-458 49 272 development development NOUN issue-458 49 273 of of ADP issue-458 49 274 quarries quarry NOUN issue-458 49 275 -7595 -7595 PROPN issue-458 49 276 -385 -385 PROPN issue-458 49 277 253 253 NUM issue-458 49 278 processing processing NOUN issue-458 49 279 industry industry NOUN issue-458 49 280 6044 6044 NUM issue-458 49 281 6563 6563 NUM issue-458 49 282 10167 10167 NUM issue-458 49 283 electrical electrical ADJ issue-458 49 284 supply supply NOUN issue-458 49 285 , , PUNCT issue-458 49 286 gas gas NOUN issue-458 49 287 supply supply NOUN issue-458 49 288 , , PUNCT issue-458 49 289 supply supply NOUN issue-458 49 290 with with ADP issue-458 49 291 steam steam NOUN issue-458 49 292 and and CCONJ issue-458 49 293 air air NOUN issue-458 49 294 conditioning conditioning NOUN issue-458 49 295 -7517 -7517 PROPN issue-458 49 296 -3649 -3649 PROPN issue-458 49 297 1274 1274 NUM issue-458 49 298 water water NOUN issue-458 49 299 supply supply NOUN issue-458 49 300 ; ; PUNCT issue-458 49 301 sewerage sewerage NOUN issue-458 49 302 , , PUNCT issue-458 49 303 wastes waste NOUN issue-458 49 304 handling handle VERB issue-458 49 305 -1245 -1245 PROPN issue-458 49 306 -869 -869 PROPN issue-458 49 307 -258 -258 PROPN issue-458 49 308 building building NOUN issue-458 49 309 1198 1198 NUM issue-458 49 310 1612 1612 NUM issue-458 49 311 2463 2463 NUM issue-458 49 312 wholesale wholesale ADJ issue-458 49 313 and and CCONJ issue-458 49 314 retail retail ADJ issue-458 49 315 trade trade NOUN issue-458 49 316 ; ; PUNCT issue-458 49 317 repair repair NOUN issue-458 49 318 of of ADP issue-458 49 319 vehicles vehicle NOUN issue-458 49 320 and and CCONJ issue-458 49 321 motorcycles motorcycle NOUN issue-458 49 322 4431 4431 NUM issue-458 49 323 3969 3969 NUM issue-458 49 324 5983 5983 NUM issue-458 49 325 transport transport NOUN issue-458 49 326 , , PUNCT issue-458 49 327 stores store NOUN issue-458 49 328 , , PUNCT issue-458 49 329 post post NOUN issue-458 49 330 and and CCONJ issue-458 49 331 express express VERB issue-458 49 332 activity activity NOUN issue-458 49 333 1068 1068 NUM issue-458 49 334 1289 1289 NUM issue-458 49 335 1554 1554 NUM issue-458 49 336 temporary temporary ADJ issue-458 49 337 placement placement NOUN issue-458 49 338 and and CCONJ issue-458 49 339 catering catering NOUN issue-458 49 340 services service NOUN issue-458 49 341 427 427 NUM issue-458 49 342 310 310 NUM issue-458 49 343 308 308 NUM issue-458 49 344 information information NOUN issue-458 49 345 and and CCONJ issue-458 49 346 telecommunications telecommunication NOUN issue-458 49 347 1697 1697 NUM issue-458 49 348 2856 2856 NUM issue-458 49 349 3422 3422 NUM issue-458 49 350 financial financial ADJ issue-458 49 351 and and CCONJ issue-458 49 352 insurance insurance NOUN issue-458 49 353 activity activity NOUN issue-458 49 354 1397 1397 NUM issue-458 49 355 1769 1769 NUM issue-458 49 356 2802 2802 NUM issue-458 49 357 real real ADJ issue-458 49 358 estate estate NOUN issue-458 49 359 transaction transaction NOUN issue-458 49 360 -2238 -2238 ADP issue-458 49 361 742 742 NUM issue-458 49 362 1152 1152 NUM issue-458 49 363 professional professional ADJ issue-458 49 364 , , PUNCT issue-458 49 365 scientific scientific ADJ issue-458 49 366 and and CCONJ issue-458 49 367 technical technical ADJ issue-458 49 368 activity activity NOUN issue-458 49 369 1336 1336 NUM issue-458 49 370 1605 1605 NUM issue-458 49 371 2318 2318 NUM issue-458 49 372 activity activity NOUN issue-458 49 373 in in ADP issue-458 49 374 the the DET issue-458 49 375 sphere sphere NOUN issue-458 49 376 of of ADP issue-458 49 377 administrative administrative ADJ issue-458 49 378 and and CCONJ issue-458 49 379 support support NOUN issue-458 49 380 service service NOUN issue-458 49 381 770 770 NUM issue-458 49 382 789 789 NUM issue-458 49 383 1131 1131 NUM issue-458 49 384 state state NOUN issue-458 49 385 administration administration NOUN issue-458 49 386 and and CCONJ issue-458 49 387 defence defence NOUN issue-458 49 388 ; ; PUNCT issue-458 49 389 obligatory obligatory ADJ issue-458 49 390 social social ADJ issue-458 49 391 insurance insurance NOUN issue-458 49 392 91 91 NUM issue-458 49 393 118 118 NUM issue-458 49 394 180 180 NUM issue-458 49 395 education education NOUN issue-458 49 396 107 107 NUM issue-458 49 397 130 130 NUM issue-458 49 398 191 191 NUM issue-458 49 399 health health NOUN issue-458 49 400 protection protection NOUN issue-458 49 401 and and CCONJ issue-458 49 402 providing provide VERB issue-458 49 403 social social ADJ issue-458 49 404 assistance assistance NOUN issue-458 49 405 188 188 NUM issue-458 49 406 339 339 NUM issue-458 49 407 478 478 NUM issue-458 49 408 art art NOUN issue-458 49 409 , , PUNCT issue-458 49 410 sport sport NOUN issue-458 49 411 , , PUNCT issue-458 49 412 entertainments entertainment NOUN issue-458 49 413 and and CCONJ issue-458 49 414 recreation recreation NOUN issue-458 49 415 -1993 -1993 PROPN issue-458 49 416 -2328 -2328 PROPN issue-458 50 1 -2683 -2683 PROPN issue-458 50 2 providing provide VERB issue-458 50 3 other other ADJ issue-458 50 4 types type NOUN issue-458 50 5 of of ADP issue-458 50 6 service service NOUN issue-458 50 7 476 476 NUM issue-458 50 8 505 505 NUM issue-458 50 9 766 766 NUM issue-458 50 10 total total NOUN issue-458 50 11 -5 -5 NUM issue-458 50 12 16754 16754 NUM issue-458 50 13 34724 34724 NUM issue-458 50 14 source source NOUN issue-458 50 15 : : PUNCT issue-458 50 16 systematized systematize VERB issue-458 50 17 by by ADP issue-458 50 18 the the DET issue-458 50 19 authors author NOUN issue-458 50 20 ( ( PUNCT issue-458 50 21 state state NOUN issue-458 50 22 fiscal fiscal ADJ issue-458 50 23 service service NOUN issue-458 50 24 of of ADP issue-458 50 25 ukraine ukraine NOUN issue-458 50 26 , , PUNCT issue-458 50 27 2014 2014 NUM issue-458 50 28 - - SYM issue-458 50 29 2016 2016 NUM issue-458 50 30 ; ; PUNCT issue-458 50 31 public public ADJ issue-458 50 32 service service NOUN issue-458 50 33 of of ADP issue-458 50 34 statistics statistic NOUN issue-458 50 35 of of ADP issue-458 50 36 ukraine ukraine NOUN issue-458 50 37 , , PUNCT issue-458 50 38 2014 2014 NUM issue-458 50 39 - - SYM issue-458 50 40 2016 2016 NUM issue-458 50 41 ) ) PUNCT issue-458 50 42 baltic baltic ADJ issue-458 50 43 journal journal NOUN issue-458 50 44 of of ADP issue-458 50 45 economic economic ADJ issue-458 50 46 studies study NOUN issue-458 50 47 291 291 NUM issue-458 50 48 vol vol NOUN issue-458 50 49 . . PROPN issue-458 50 50 4 4 NUM issue-458 50 51 , , PUNCT issue-458 50 52 no no INTJ issue-458 50 53 . . NOUN issue-458 50 54 3 3 NUM issue-458 50 55 , , PUNCT issue-458 50 56 2018 2018 NUM issue-458 50 57 in in ADP issue-458 50 58 practice practice NOUN issue-458 50 59 , , PUNCT issue-458 50 60 taxation taxation NOUN issue-458 50 61 of of ADP issue-458 50 62 different different ADJ issue-458 50 63 states state NOUN issue-458 50 64 of of ADP issue-458 50 65 the the DET issue-458 50 66 world world NOUN issue-458 50 67 can can AUX issue-458 50 68 be be AUX issue-458 50 69 allocated allocate VERB issue-458 50 70 into into ADP issue-458 50 71 a a DET issue-458 50 72 number number NOUN issue-458 50 73 of of ADP issue-458 50 74 taxes taxis NOUN issue-458 50 75 that that PRON issue-458 50 76 got get VERB issue-458 50 77 universal universal ADJ issue-458 50 78 recognition recognition NOUN issue-458 50 79 , , PUNCT issue-458 50 80 one one NUM issue-458 50 81 of of ADP issue-458 50 82 which which PRON issue-458 50 83 is be AUX issue-458 50 84 the the DET issue-458 50 85 value value NOUN issue-458 50 86 - - PUNCT issue-458 50 87 added add VERB issue-458 50 88 tax tax NOUN issue-458 50 89 ( ( PUNCT issue-458 50 90 vat vat NOUN issue-458 50 91 ) ) PUNCT issue-458 50 92 . . PUNCT issue-458 51 1 on on ADP issue-458 51 2 the the DET issue-458 51 3 background background NOUN issue-458 51 4 of of ADP issue-458 51 5 the the DET issue-458 51 6 performance performance NOUN issue-458 51 7 of of ADP issue-458 51 8 tax tax NOUN issue-458 51 9 obligations obligation NOUN issue-458 51 10 by by ADP issue-458 51 11 ukraine ukraine PROPN issue-458 51 12 ’s ’s PART issue-458 51 13 enterprises enterprise NOUN issue-458 51 14 , , PUNCT issue-458 51 15 receiving receive VERB issue-458 51 16 compensation compensation NOUN issue-458 51 17 of of ADP issue-458 51 18 value value NOUN issue-458 51 19 added add VERB issue-458 51 20 tax tax NOUN issue-458 51 21 becomes become VERB issue-458 51 22 the the DET issue-458 51 23 actual actual ADJ issue-458 51 24 issue issue NOUN issue-458 51 25 and and CCONJ issue-458 51 26 it it PRON issue-458 51 27 is be AUX issue-458 51 28 a a DET issue-458 51 29 significant significant ADJ issue-458 51 30 part part NOUN issue-458 51 31 of of ADP issue-458 51 32 financial financial ADJ issue-458 51 33 resources resource NOUN issue-458 51 34 for for ADP issue-458 51 35 the the DET issue-458 51 36 enterprises enterprise NOUN issue-458 51 37 , , PUNCT issue-458 51 38 and and CCONJ issue-458 51 39 the the DET issue-458 51 40 existing exist VERB issue-458 51 41 situation situation NOUN issue-458 51 42 of of ADP issue-458 51 43 this this DET issue-458 51 44 issue issue NOUN issue-458 51 45 is be AUX issue-458 51 46 highlighted highlight VERB issue-458 51 47 in in ADP issue-458 51 48 table table NOUN issue-458 51 49 3 3 NUM issue-458 51 50 . . PUNCT issue-458 52 1 the the DET issue-458 52 2 discrepancy discrepancy NOUN issue-458 52 3 between between ADP issue-458 52 4 the the DET issue-458 52 5 tax tax NOUN issue-458 52 6 revenue revenue NOUN issue-458 52 7 of of ADP issue-458 52 8 vat vat NOUN issue-458 52 9 to to ADP issue-458 52 10 the the DET issue-458 52 11 budget budget NOUN issue-458 52 12 and and CCONJ issue-458 52 13 the the DET issue-458 52 14 financial financial ADJ issue-458 52 15 needs need NOUN issue-458 52 16 of of ADP issue-458 52 17 the the DET issue-458 52 18 state state NOUN issue-458 52 19 aggravates aggravate VERB issue-458 52 20 the the DET issue-458 52 21 problem problem NOUN issue-458 52 22 of of ADP issue-458 52 23 increase increase NOUN issue-458 52 24 in in ADP issue-458 52 25 efficiency efficiency NOUN issue-458 52 26 of of ADP issue-458 52 27 administration administration NOUN issue-458 52 28 of of ADP issue-458 52 29 this this DET issue-458 52 30 tax tax NOUN issue-458 52 31 and and CCONJ issue-458 52 32 the the DET issue-458 52 33 search search NOUN issue-458 52 34 of of ADP issue-458 52 35 funds fund NOUN issue-458 52 36 concerning concern VERB issue-458 52 37 the the DET issue-458 52 38 increase increase NOUN issue-458 52 39 of of ADP issue-458 52 40 revenues revenue NOUN issue-458 52 41 of of ADP issue-458 52 42 this this DET issue-458 52 43 tax tax NOUN issue-458 52 44 , , PUNCT issue-458 52 45 because because SCONJ issue-458 52 46 the the DET issue-458 52 47 deficiency deficiency NOUN issue-458 52 48 of of ADP issue-458 52 49 financial financial ADJ issue-458 52 50 resources resource NOUN issue-458 52 51 affects affect VERB issue-458 52 52 negatively negatively ADV issue-458 52 53 on on ADP issue-458 52 54 welfare welfare NOUN issue-458 52 55 of of ADP issue-458 52 56 the the DET issue-458 52 57 population population NOUN issue-458 52 58 , , PUNCT issue-458 52 59 and and CCONJ issue-458 52 60 it it PRON issue-458 52 61 does do AUX issue-458 52 62 not not PART issue-458 52 63 only only ADV issue-458 52 64 deepen deepen VERB issue-458 52 65 the the DET issue-458 52 66 crisis crisis NOUN issue-458 52 67 phenomena phenomena NOUN issue-458 52 68 in in ADP issue-458 52 69 the the DET issue-458 52 70 economy economy NOUN issue-458 52 71 but but CCONJ issue-458 52 72 also also ADV issue-458 52 73 complicates complicate VERB issue-458 52 74 the the DET issue-458 52 75 process process NOUN issue-458 52 76 of of ADP issue-458 52 77 their their PRON issue-458 52 78 overcoming overcoming NOUN issue-458 52 79 . . PUNCT issue-458 53 1 3 3 X issue-458 53 2 . . X issue-458 53 3 new new ADJ issue-458 53 4 taxes taxis NOUN issue-458 53 5 and and CCONJ issue-458 53 6 fees fee NOUN issue-458 53 7 for for ADP issue-458 53 8 an an DET issue-458 53 9 individual individual NOUN issue-458 53 10 in in ADP issue-458 53 11 ukraine ukraine NOUN issue-458 53 12 for for ADP issue-458 53 13 2014–2016 2014–2016 NUM issue-458 53 14 the the DET issue-458 53 15 next next ADJ issue-458 53 16 offered offer VERB issue-458 53 17 direction direction NOUN issue-458 53 18 of of ADP issue-458 53 19 the the DET issue-458 53 20 analysis analysis NOUN issue-458 53 21 of of ADP issue-458 53 22 ukraine ukraine NOUN issue-458 53 23 ’s ’s PART issue-458 53 24 burden burden NOUN issue-458 53 25 of of ADP issue-458 53 26 taxation taxation NOUN issue-458 53 27 is be AUX issue-458 53 28 the the DET issue-458 53 29 analysis analysis NOUN issue-458 53 30 of of ADP issue-458 53 31 new new ADJ issue-458 53 32 taxes taxis NOUN issue-458 53 33 and and CCONJ issue-458 53 34 fees fee NOUN issue-458 53 35 for for ADP issue-458 53 36 an an DET issue-458 53 37 individual individual NOUN issue-458 53 38 . . PUNCT issue-458 54 1 in in ADP issue-458 54 2 order order NOUN issue-458 54 3 to to PART issue-458 54 4 carry carry VERB issue-458 54 5 out out ADP issue-458 54 6 the the DET issue-458 54 7 revenues revenue NOUN issue-458 54 8 to to ADP issue-458 54 9 the the DET issue-458 54 10 budget budget NOUN issue-458 54 11 , , PUNCT issue-458 54 12 new new ADJ issue-458 54 13 taxes taxis NOUN issue-458 54 14 and and CCONJ issue-458 54 15 fees fee NOUN issue-458 54 16 , , PUNCT issue-458 54 17 which which DET issue-458 54 18 concern concern NOUN issue-458 54 19 individuals individual NOUN issue-458 54 20 , , PUNCT issue-458 54 21 were be AUX issue-458 54 22 introduced introduce VERB issue-458 54 23 in in ADP issue-458 54 24 2014 2014 NUM issue-458 54 25 , , PUNCT issue-458 54 26 but but CCONJ issue-458 54 27 in in ADP issue-458 54 28 2015–2016 2015–2016 NUM issue-458 54 29 the the DET issue-458 54 30 taxes taxis NOUN issue-458 54 31 rates rate NOUN issue-458 54 32 were be AUX issue-458 54 33 continued continue VERB issue-458 54 34 and and CCONJ issue-458 54 35 changed change VERB issue-458 54 36 ( ( PUNCT issue-458 54 37 table table NOUN issue-458 54 38 4 4 NUM issue-458 54 39 ) ) PUNCT issue-458 54 40 . . PUNCT issue-458 55 1 according accord VERB issue-458 55 2 to to ADP issue-458 55 3 table table NOUN issue-458 55 4 4 4 NUM issue-458 55 5 , , PUNCT issue-458 55 6 it it PRON issue-458 55 7 can can AUX issue-458 55 8 be be AUX issue-458 55 9 seen see VERB issue-458 55 10 that that SCONJ issue-458 55 11 the the DET issue-458 55 12 main main ADJ issue-458 55 13 changes change NOUN issue-458 55 14 , , PUNCT issue-458 55 15 which which PRON issue-458 55 16 have have AUX issue-458 55 17 been be AUX issue-458 55 18 provided provide VERB issue-458 55 19 by by ADP issue-458 55 20 ukraine ukraine PROPN issue-458 55 21 ’s ’s PART issue-458 55 22 law law NOUN issue-458 55 23 from from ADP issue-458 55 24 the the DET issue-458 55 25 24th 24th NOUN issue-458 55 26 of of ADP issue-458 55 27 december december PROPN issue-458 55 28 2015 2015 NUM issue-458 55 29 № № NUM issue-458 55 30 909 909 NUM issue-458 55 31 - - PUNCT issue-458 55 32 viii viii NOUN issue-458 55 33 “ " PUNCT issue-458 55 34 on on ADP issue-458 55 35 modification modification NOUN issue-458 55 36 to to ADP issue-458 55 37 the the DET issue-458 55 38 tax tax NOUN issue-458 55 39 code code NOUN issue-458 55 40 of of ADP issue-458 55 41 ukraine ukraine NOUN issue-458 55 42 and and CCONJ issue-458 55 43 some some DET issue-458 55 44 acts act NOUN issue-458 55 45 of of ADP issue-458 55 46 ukraine ukraine NOUN issue-458 55 47 , , PUNCT issue-458 55 48 concerning concern VERB issue-458 55 49 the the DET issue-458 55 50 provision provision NOUN issue-458 55 51 of of ADP issue-458 55 52 balance balance NOUN issue-458 55 53 of of ADP issue-458 55 54 the the DET issue-458 55 55 budgetary budgetary ADJ issue-458 55 56 revenues revenue NOUN issue-458 55 57 in in ADP issue-458 55 58 2016 2016 NUM issue-458 55 59 ” " PUNCT issue-458 55 60 ( ( PUNCT issue-458 55 61 verkhovna verkhovna VERB issue-458 55 62 rada rada PROPN issue-458 55 63 of of ADP issue-458 55 64 ukraine ukraine PROPN issue-458 55 65 , , PUNCT issue-458 55 66 2016 2016 NUM issue-458 55 67 ) ) PUNCT issue-458 55 68 , , PUNCT issue-458 55 69 are be AUX issue-458 55 70 the the DET issue-458 55 71 following follow VERB issue-458 55 72 : : PUNCT issue-458 55 73 1 1 X issue-458 55 74 ) ) PUNCT issue-458 55 75 the the DET issue-458 55 76 income income NOUN issue-458 55 77 tax tax NOUN issue-458 55 78 on on ADP issue-458 55 79 an an DET issue-458 55 80 individual individual NOUN issue-458 55 81 – – PUNCT issue-458 55 82 the the DET issue-458 55 83 rates rate NOUN issue-458 55 84 have have AUX issue-458 55 85 been be AUX issue-458 55 86 changed change VERB issue-458 55 87 . . PUNCT issue-458 56 1 earlier early ADV issue-458 56 2 it it PRON issue-458 56 3 was be AUX issue-458 56 4 15 15 NUM issue-458 56 5 % % NOUN issue-458 56 6 for for ADP issue-458 56 7 monthly monthly ADJ issue-458 56 8 income income NOUN issue-458 56 9 up up ADP issue-458 56 10 to to PART issue-458 56 11 10 10 NUM issue-458 56 12 sizes size NOUN issue-458 56 13 of of ADP issue-458 56 14 the the DET issue-458 56 15 minimum minimum ADJ issue-458 56 16 wage wage NOUN issue-458 56 17 ( ( PUNCT issue-458 56 18 for for ADP issue-458 56 19 the the DET issue-458 56 20 1st 1st NOUN issue-458 56 21 of of ADP issue-458 56 22 january january PROPN issue-458 56 23 2016 2016 NUM issue-458 56 24 – – PUNCT issue-458 56 25 13780 13780 NUM issue-458 56 26 uah uah PROPN issue-458 56 27 ) ) PUNCT issue-458 56 28 and and CCONJ issue-458 56 29 20 20 NUM issue-458 56 30 % % NOUN issue-458 56 31 from from ADP issue-458 56 32 the the DET issue-458 56 33 excess excess ADJ issue-458 56 34 sum sum NOUN issue-458 56 35 , , PUNCT issue-458 56 36 but but CCONJ issue-458 56 37 now now ADV issue-458 56 38 18 18 NUM issue-458 56 39 % % NOUN issue-458 56 40 is be AUX issue-458 56 41 used use VERB issue-458 56 42 to to ADP issue-458 56 43 any any DET issue-458 56 44 sum sum NOUN issue-458 56 45 of of ADP issue-458 56 46 income income NOUN issue-458 56 47 . . PUNCT issue-458 57 1 the the DET issue-458 57 2 exception exception NOUN issue-458 57 3 is be AUX issue-458 57 4 made make VERB issue-458 57 5 by by ADP issue-458 57 6 pensioners pensioner NOUN issue-458 57 7 , , PUNCT issue-458 57 8 who who PRON issue-458 57 9 receive receive VERB issue-458 57 10 over over ADP issue-458 57 11 three three NUM issue-458 57 12 sizes size NOUN issue-458 57 13 of of ADP issue-458 57 14 the the DET issue-458 57 15 minimum minimum ADJ issue-458 57 16 wage wage NOUN issue-458 57 17 ( ( PUNCT issue-458 57 18 from from ADP issue-458 57 19 the the DET issue-458 57 20 1st 1st NOUN issue-458 57 21 of of ADP issue-458 57 22 january january PROPN issue-458 57 23 2016 2016 NUM issue-458 57 24 – – PUNCT issue-458 57 25 4134 4134 NUM issue-458 57 26 uah uah NOUN issue-458 57 27 ) ) PUNCT issue-458 57 28 , , PUNCT issue-458 57 29 and and CCONJ issue-458 57 30 from from ADP issue-458 57 31 the the DET issue-458 57 32 sum sum NOUN issue-458 57 33 of of ADP issue-458 57 34 such such ADJ issue-458 57 35 excess excess NOUN issue-458 57 36 , , PUNCT issue-458 57 37 the the DET issue-458 57 38 income income NOUN issue-458 57 39 tax tax NOUN issue-458 57 40 copes cope VERB issue-458 57 41 with with ADP issue-458 57 42 a a DET issue-458 57 43 rate rate NOUN issue-458 57 44 of of ADP issue-458 57 45 15 15 NUM issue-458 57 46 % % NOUN issue-458 57 47 . . PUNCT issue-458 58 1 2 2 X issue-458 58 2 ) ) PUNCT issue-458 58 3 for for ADP issue-458 58 4 the the DET issue-458 58 5 incomes income NOUN issue-458 58 6 , , PUNCT issue-458 58 7 charged charge VERB issue-458 58 8 as as ADP issue-458 58 9 a a DET issue-458 58 10 win win NOUN issue-458 58 11 or or CCONJ issue-458 58 12 a a DET issue-458 58 13 prize prize NOUN issue-458 58 14 in in ADP issue-458 58 15 favour favour NOUN issue-458 58 16 of of ADP issue-458 58 17 residents resident NOUN issue-458 58 18 or or CCONJ issue-458 58 19 non non NOUN issue-458 58 20 - - NOUN issue-458 58 21 residents resident NOUN issue-458 58 22 , , PUNCT issue-458 58 23 the the DET issue-458 58 24 rate rate NOUN issue-458 58 25 of of ADP issue-458 58 26 the the DET issue-458 58 27 income income NOUN issue-458 58 28 tax tax NOUN issue-458 58 29 is be AUX issue-458 58 30 0 0 NUM issue-458 58 31 % % NOUN issue-458 58 32 ( ( PUNCT issue-458 58 33 but but CCONJ issue-458 58 34 earlier early ADV issue-458 58 35 it it PRON issue-458 58 36 was be AUX issue-458 58 37 a a DET issue-458 58 38 double double ADJ issue-458 58 39 size size NOUN issue-458 58 40 of of ADP issue-458 58 41 taxation taxation NOUN issue-458 58 42 basis basis NOUN issue-458 58 43 , , PUNCT issue-458 58 44 or or CCONJ issue-458 58 45 30 30 NUM issue-458 58 46 % % NOUN issue-458 58 47 ) ) PUNCT issue-458 58 48 . . PUNCT issue-458 59 1 3 3 X issue-458 59 2 ) ) PUNCT issue-458 59 3 passive passive ADJ issue-458 59 4 incomes income NOUN issue-458 59 5 : : PUNCT issue-458 59 6 the the DET issue-458 59 7 rate rate NOUN issue-458 59 8 of of ADP issue-458 59 9 income income NOUN issue-458 59 10 tax tax NOUN issue-458 59 11 is be AUX issue-458 59 12 18 18 NUM issue-458 59 13 % % NOUN issue-458 59 14 ( ( PUNCT issue-458 59 15 earlier early ADV issue-458 59 16 it it PRON issue-458 59 17 was be AUX issue-458 59 18 20 20 NUM issue-458 59 19 % % NOUN issue-458 59 20 ) ) PUNCT issue-458 59 21 , , PUNCT issue-458 59 22 except except SCONJ issue-458 59 23 the the DET issue-458 59 24 dividends dividend NOUN issue-458 59 25 on on ADP issue-458 59 26 shares share NOUN issue-458 59 27 and and CCONJ issue-458 59 28 table table NOUN issue-458 59 29 3 3 NUM issue-458 59 30 volumes volume NOUN issue-458 59 31 of of ADP issue-458 59 32 compensation compensation NOUN issue-458 59 33 on on ADP issue-458 59 34 value value NOUN issue-458 59 35 - - PUNCT issue-458 59 36 added add VERB issue-458 59 37 tax tax NOUN issue-458 59 38 from from ADP issue-458 59 39 the the DET issue-458 59 40 state state NOUN issue-458 59 41 ’s ’s PART issue-458 59 42 budget budget NOUN issue-458 59 43 by by ADP issue-458 59 44 years year NOUN issue-458 59 45 ( ( PUNCT issue-458 59 46 mln mln X issue-458 59 47 uah uah PROPN issue-458 59 48 ) ) PUNCT issue-458 59 49 , , PUNCT issue-458 59 50 as as ADP issue-458 59 51 a a DET issue-458 59 52 component component NOUN issue-458 59 53 of of ADP issue-458 59 54 the the DET issue-458 59 55 analysis analysis NOUN issue-458 59 56 of of ADP issue-458 59 57 ukraine ukraine NOUN issue-458 59 58 ’s ’s PART issue-458 59 59 burden burden NOUN issue-458 59 60 of of ADP issue-458 59 61 taxation taxation NOUN issue-458 59 62 period period NOUN issue-458 59 63 the the DET issue-458 59 64 rest rest NOUN issue-458 59 65 of of ADP issue-458 59 66 the the DET issue-458 59 67 sums sum NOUN issue-458 59 68 stated state VERB issue-458 59 69 before before SCONJ issue-458 59 70 the the DET issue-458 59 71 compensation compensation NOUN issue-458 59 72 for for ADP issue-458 59 73 the the DET issue-458 59 74 beginning beginning NOUN issue-458 59 75 of of ADP issue-458 59 76 the the DET issue-458 59 77 period period NOUN issue-458 59 78 ( ( PUNCT issue-458 59 79 year year NOUN issue-458 59 80 ) ) PUNCT issue-458 59 81 compensations compensation NOUN issue-458 59 82 paid pay VERB issue-458 59 83 in in ADP issue-458 59 84 cash cash NOUN issue-458 59 85 enlisted enlist VERB issue-458 59 86 sums sum NOUN issue-458 59 87 , , PUNCT issue-458 59 88 stated state VERB issue-458 59 89 into into ADP issue-458 59 90 accounts account NOUN issue-458 59 91 of of ADP issue-458 59 92 payers payer NOUN issue-458 59 93 , , PUNCT issue-458 59 94 in in ADP issue-458 59 95 the the DET issue-458 59 96 reduction reduction NOUN issue-458 59 97 of of ADP issue-458 59 98 tax tax NOUN issue-458 59 99 obligations obligation NOUN issue-458 59 100 rejected reject VERB issue-458 59 101 sums sum NOUN issue-458 59 102 , , PUNCT issue-458 59 103 stated state VERB issue-458 59 104 before before ADP issue-458 59 105 the the DET issue-458 59 106 compensation compensation NOUN issue-458 59 107 on on ADP issue-458 59 108 the the DET issue-458 59 109 current current ADJ issue-458 59 110 account account NOUN issue-458 59 111 new new ADJ issue-458 59 112 sums sum NOUN issue-458 59 113 , , PUNCT issue-458 59 114 stated state VERB issue-458 59 115 before before ADP issue-458 59 116 the the DET issue-458 59 117 compensation compensation NOUN issue-458 59 118 into into ADP issue-458 59 119 the the DET issue-458 59 120 account account NOUN issue-458 59 121 of of ADP issue-458 59 122 a a DET issue-458 59 123 payer payer NOUN issue-458 59 124 the the DET issue-458 59 125 rest rest NOUN issue-458 59 126 of of ADP issue-458 59 127 the the DET issue-458 59 128 sums sum NOUN issue-458 59 129 stated state VERB issue-458 59 130 before before ADP issue-458 59 131 the the DET issue-458 59 132 compensation compensation NOUN issue-458 59 133 for for ADP issue-458 59 134 the the DET issue-458 59 135 end end NOUN issue-458 59 136 of of ADP issue-458 59 137 the the DET issue-458 59 138 period period NOUN issue-458 59 139 for for ADP issue-458 59 140 01.01.2017 01.01.2017 NOUN issue-458 59 141 12 12 NUM issue-458 59 142 876.4 876.4 NUM issue-458 59 143 94 94 NUM issue-458 59 144 405.4 405.4 NUM issue-458 59 145 1 1 NUM issue-458 59 146 963.0 963.0 NUM issue-458 59 147 1 1 NUM issue-458 59 148 217.4 217.4 NUM issue-458 59 149 94 94 NUM issue-458 59 150 857.6 857.6 NUM issue-458 59 151 12 12 NUM issue-458 59 152 172.2 172.2 NUM issue-458 59 153 for for ADP issue-458 59 154 01.01.2016 01.01.2016 PROPN issue-458 59 155 13 13 NUM issue-458 59 156 499.7 499.7 NUM issue-458 59 157 68 68 NUM issue-458 59 158 405.3 405.3 NUM issue-458 59 159 38 38 NUM issue-458 59 160 096.1 096.1 NUM issue-458 59 161 2 2 NUM issue-458 59 162 454.1 454.1 NUM issue-458 59 163 855.4 855.4 NUM issue-458 59 164 71 71 NUM issue-458 59 165 654.3 654.3 NUM issue-458 59 166 for for ADP issue-458 59 167 01.01.2015 01.01.2015 NUM issue-458 59 168 1 1 NUM issue-458 59 169 237.7 237.7 NUM issue-458 59 170 source source NOUN issue-458 59 171 : : PUNCT issue-458 59 172 systematized systematize VERB issue-458 59 173 by by ADP issue-458 59 174 the the DET issue-458 59 175 authors author NOUN issue-458 59 176 ( ( PUNCT issue-458 59 177 ministry ministry NOUN issue-458 59 178 of of ADP issue-458 59 179 finance finance PROPN issue-458 59 180 of of ADP issue-458 59 181 ukraine ukraine NOUN issue-458 59 182 2014 2014 NUM issue-458 59 183 - - SYM issue-458 59 184 2017 2017 NUM issue-458 59 185 ) ) PUNCT issue-458 59 186 table table NOUN issue-458 59 187 4 4 NUM issue-458 59 188 new new ADJ issue-458 59 189 taxes taxis NOUN issue-458 59 190 and and CCONJ issue-458 59 191 fees fee NOUN issue-458 59 192 for for ADP issue-458 59 193 an an DET issue-458 59 194 individual individual NOUN issue-458 59 195 , , PUNCT issue-458 59 196 as as ADP issue-458 59 197 a a DET issue-458 59 198 component component NOUN issue-458 59 199 of of ADP issue-458 59 200 the the DET issue-458 59 201 analysis analysis NOUN issue-458 59 202 of of ADP issue-458 59 203 ukraine ukraine NOUN issue-458 59 204 ’s ’s PART issue-458 59 205 burden burden NOUN issue-458 59 206 of of ADP issue-458 59 207 taxation taxation NOUN issue-458 59 208 for for ADP issue-458 59 209 2014–2016 2014–2016 NUM issue-458 59 210 taxes taxis NOUN issue-458 59 211 2014 2014 NUM issue-458 59 212 2015 2015 NUM issue-458 59 213 2016 2016 NUM issue-458 59 214 the the DET issue-458 59 215 tax tax NOUN issue-458 59 216 on on ADP issue-458 59 217 passive passive ADJ issue-458 59 218 income income NOUN issue-458 59 219 , , PUNCT issue-458 59 220 including include VERB issue-458 59 221 on on ADP issue-458 59 222 deposits deposit NOUN issue-458 59 223 15 15 NUM issue-458 59 224 % % NOUN issue-458 59 225 20 20 NUM issue-458 59 226 % % NOUN issue-458 59 227 18 18 NUM issue-458 59 228 % % NOUN issue-458 59 229 the the DET issue-458 59 230 tax tax NOUN issue-458 59 231 on on ADP issue-458 59 232 pensions pension NOUN issue-458 59 233 15 15 NUM issue-458 59 234 % % NOUN issue-458 59 235 ( ( PUNCT issue-458 59 236 from from ADP issue-458 59 237 10 10 NUM issue-458 59 238 thsd thsd NOUN issue-458 59 239 . . PUNCT issue-458 60 1 uah uah ADJ issue-458 60 2 ) ) PUNCT issue-458 60 3 15 15 NUM issue-458 60 4 % % NOUN issue-458 60 5 ( ( PUNCT issue-458 60 6 3654 3654 NUM issue-458 60 7 uah uah NOUN issue-458 60 8 ) ) PUNCT issue-458 60 9 , , PUNCT issue-458 60 10 if if SCONJ issue-458 60 11 the the DET issue-458 60 12 sum sum NOUN issue-458 60 13 is be AUX issue-458 60 14 more more ADJ issue-458 60 15 than than ADP issue-458 60 16 12180 12180 NUM issue-458 60 17 uah uah NOUN issue-458 60 18 – – PUNCT issue-458 60 19 20 20 NUM issue-458 60 20 % % NOUN issue-458 60 21 15 15 NUM issue-458 60 22 % % NOUN issue-458 60 23 ( ( PUNCT issue-458 60 24 3654 3654 NUM issue-458 60 25 uah uah NOUN issue-458 60 26 ) ) PUNCT issue-458 60 27 , , PUNCT issue-458 60 28 if if SCONJ issue-458 60 29 the the DET issue-458 60 30 sum sum NOUN issue-458 60 31 is be AUX issue-458 60 32 more more ADJ issue-458 60 33 than than ADP issue-458 60 34 12180 12180 NUM issue-458 60 35 uah uah NOUN issue-458 60 36 – – PUNCT issue-458 60 37 20 20 NUM issue-458 60 38 % % NOUN issue-458 60 39 the the DET issue-458 60 40 tax tax NOUN issue-458 60 41 on on ADP issue-458 60 42 the the DET issue-458 60 43 housing housing NOUN issue-458 60 44 real real ADJ issue-458 60 45 estate estate NOUN issue-458 60 46 : : PUNCT issue-458 60 47 1 1 X issue-458 60 48 ) ) PUNCT issue-458 60 49 preferential preferential ADJ issue-458 60 50 meters meter NOUN issue-458 60 51 have have AUX issue-458 60 52 not not PART issue-458 60 53 been be AUX issue-458 60 54 changed change VERB issue-458 60 55 – – PUNCT issue-458 60 56 60 60 NUM issue-458 60 57 m² m² NOUN issue-458 60 58 for for ADP issue-458 60 59 flats flat NOUN issue-458 60 60 and and CCONJ issue-458 60 61 120 120 NUM issue-458 60 62 m² m² NOUN issue-458 60 63 – – PUNCT issue-458 60 64 for for ADP issue-458 60 65 houses house NOUN issue-458 60 66 2 2 NUM issue-458 60 67 ) ) PUNCT issue-458 60 68 over over ADP issue-458 60 69 300 300 NUM issue-458 60 70 m² m² NOUN issue-458 60 71 and and CCONJ issue-458 60 72 for for ADP issue-458 60 73 the the DET issue-458 60 74 houses house NOUN issue-458 60 75 over over ADP issue-458 60 76 500 500 NUM issue-458 60 77 m² m² NOUN issue-458 60 78 – – PUNCT issue-458 60 79 25 25 NUM issue-458 60 80 thsd thsd NOUN issue-458 60 81 . . PUNCT issue-458 61 1 uah uah NOUN issue-458 61 2 of of ADP issue-458 61 3 the the DET issue-458 61 4 tax tax NOUN issue-458 61 5 for for ADP issue-458 61 6 a a DET issue-458 61 7 year year NOUN issue-458 61 8 1 1 NUM issue-458 61 9 % % NOUN issue-458 61 10 of of ADP issue-458 61 11 the the DET issue-458 61 12 size size NOUN issue-458 61 13 of of ADP issue-458 61 14 minimum minimum ADJ issue-458 61 15 wage wage NOUN issue-458 61 16 24.36 24.36 NUM issue-458 61 17 uah uah NOUN issue-458 61 18 for for ADP issue-458 61 19 1 1 NUM issue-458 61 20 m² m² NOUN issue-458 61 21 for for ADP issue-458 61 22 a a DET issue-458 61 23 year year NOUN issue-458 61 24 3 3 NUM issue-458 61 25 % % NOUN issue-458 61 26 of of ADP issue-458 61 27 the the DET issue-458 61 28 size size NOUN issue-458 61 29 of of ADP issue-458 61 30 minimum minimum ADJ issue-458 61 31 wage wage NOUN issue-458 61 32 the the DET issue-458 61 33 fees fee NOUN issue-458 61 34 from from ADP issue-458 61 35 cars car NOUN issue-458 61 36 ’ ' PUNCT issue-458 61 37 owners owner NOUN issue-458 61 38 with with ADP issue-458 61 39 an an DET issue-458 61 40 engine engine NOUN issue-458 61 41 displacement displacement NOUN issue-458 61 42 of of ADP issue-458 61 43 more more ADJ issue-458 61 44 than than ADP issue-458 61 45 3 3 NUM issue-458 61 46 thsd thsd NOUN issue-458 61 47 cc cc PROPN issue-458 61 48 . . PROPN issue-458 61 49 25 25 NUM issue-458 61 50 thsd thsd NOUN issue-458 61 51 . . PUNCT issue-458 62 1 uah uah ADJ issue-458 62 2 25 25 NUM issue-458 62 3 thsd thsd NOUN issue-458 62 4 . . PUNCT issue-458 63 1 uah uah ADJ issue-458 63 2 25 25 NUM issue-458 63 3 thsd thsd NOUN issue-458 63 4 . . PUNCT issue-458 64 1 uah uah ADJ issue-458 64 2 military military ADJ issue-458 64 3 fees fee NOUN issue-458 64 4 ( ( PUNCT issue-458 64 5 from from ADP issue-458 64 6 incomes income NOUN issue-458 64 7 ) ) PUNCT issue-458 64 8 1.5 1.5 NUM issue-458 64 9 % % NOUN issue-458 64 10 from from ADP issue-458 64 11 incomes income NOUN issue-458 64 12 ; ; PUNCT issue-458 64 13 1.5 1.5 NUM issue-458 64 14 % % NOUN issue-458 64 15 from from ADP issue-458 64 16 incomes income NOUN issue-458 64 17 ; ; PUNCT issue-458 64 18 1.5 1.5 NUM issue-458 64 19 % % NOUN issue-458 64 20 from from ADP issue-458 64 21 incomes income NOUN issue-458 64 22 ; ; PUNCT issue-458 64 23 fees fee NOUN issue-458 64 24 upon upon SCONJ issue-458 64 25 purchase purchase NOUN issue-458 64 26 of of ADP issue-458 64 27 currency currency NOUN issue-458 64 28 cash cash NOUN issue-458 64 29 ( ( PUNCT issue-458 64 30 from from ADP issue-458 64 31 a a DET issue-458 64 32 sum sum NOUN issue-458 64 33 ) ) PUNCT issue-458 64 34 0.5 0.5 NUM issue-458 64 35 % % NOUN issue-458 64 36 2 2 NUM issue-458 64 37 % % NOUN issue-458 64 38 2 2 NUM issue-458 64 39 % % NOUN issue-458 64 40 the the DET issue-458 64 41 tax tax NOUN issue-458 64 42 on on ADP issue-458 64 43 the the DET issue-458 64 44 inheritance inheritance NOUN issue-458 64 45 of of ADP issue-458 64 46 more more ADJ issue-458 64 47 than than ADP issue-458 64 48 1 1 NUM issue-458 64 49 mln mln NOUN issue-458 64 50 uah uah NOUN issue-458 64 51 5 5 NUM issue-458 64 52 % % NOUN issue-458 64 53 from from ADP issue-458 64 54 a a DET issue-458 64 55 sum sum NOUN issue-458 64 56 5 5 NUM issue-458 64 57 % % NOUN issue-458 64 58 from from ADP issue-458 64 59 a a DET issue-458 64 60 sum sum NOUN issue-458 64 61 5 5 NUM issue-458 64 62 % % NOUN issue-458 64 63 from from ADP issue-458 64 64 a a DET issue-458 64 65 sum sum NOUN issue-458 64 66 source source NOUN issue-458 64 67 : : PUNCT issue-458 64 68 systematized systematize VERB issue-458 64 69 by by ADP issue-458 64 70 the the DET issue-458 64 71 authors author NOUN issue-458 64 72 ( ( PUNCT issue-458 64 73 tax tax NOUN issue-458 64 74 code code NOUN issue-458 64 75 of of ADP issue-458 64 76 ukraine ukraine NOUN issue-458 64 77 , , PUNCT issue-458 64 78 2014 2014 NUM issue-458 64 79 - - SYM issue-458 64 80 2016 2016 NUM issue-458 64 81 ) ) PUNCT issue-458 64 82 baltic baltic ADJ issue-458 64 83 journal journal NOUN issue-458 64 84 of of ADP issue-458 64 85 economic economic ADJ issue-458 64 86 studies study NOUN issue-458 64 87 292 292 NUM issue-458 64 88 vol vol NOUN issue-458 64 89 . . PROPN issue-458 64 90 4 4 NUM issue-458 64 91 , , PUNCT issue-458 64 92 no no INTJ issue-458 64 93 . . NOUN issue-458 64 94 3 3 NUM issue-458 64 95 , , PUNCT issue-458 64 96 2018 2018 NUM issue-458 64 97 corporate corporate ADJ issue-458 64 98 rights right NOUN issue-458 64 99 , , PUNCT issue-458 64 100 charged charge VERB issue-458 64 101 by by ADP issue-458 64 102 residents resident NOUN issue-458 64 103 - - NOUN issue-458 64 104 payers payer NOUN issue-458 64 105 of of ADP issue-458 64 106 profits profit NOUN issue-458 64 107 tax tax NOUN issue-458 64 108 of of ADP issue-458 64 109 enterprises enterprise NOUN issue-458 64 110 . . PUNCT issue-458 65 1 for for ADP issue-458 65 2 such such ADJ issue-458 65 3 revenues revenue NOUN issue-458 65 4 , , PUNCT issue-458 65 5 the the DET issue-458 65 6 rate rate NOUN issue-458 65 7 is be AUX issue-458 65 8 5 5 NUM issue-458 65 9 % % NOUN issue-458 65 10 . . PUNCT issue-458 66 1 consequently consequently ADV issue-458 66 2 , , PUNCT issue-458 66 3 the the DET issue-458 66 4 deposits deposit NOUN issue-458 66 5 of of ADP issue-458 66 6 ukrainians ukrainians PROPN issue-458 66 7 raise raise VERB issue-458 66 8 the the DET issue-458 66 9 banking banking NOUN issue-458 66 10 system system NOUN issue-458 66 11 and and CCONJ issue-458 66 12 economy economy NOUN issue-458 66 13 of of ADP issue-458 66 14 neighbouring neighbouring ADJ issue-458 66 15 poland poland PROPN issue-458 66 16 . . PUNCT issue-458 67 1 according accord VERB issue-458 67 2 to to ADP issue-458 67 3 the the DET issue-458 67 4 information information NOUN issue-458 67 5 of of ADP issue-458 67 6 the the DET issue-458 67 7 national national PROPN issue-458 67 8 bank bank PROPN issue-458 67 9 of of ADP issue-458 67 10 poland poland PROPN issue-458 67 11 , , PUNCT issue-458 67 12 as as ADP issue-458 67 13 of of ADP issue-458 67 14 the the DET issue-458 67 15 end end NOUN issue-458 67 16 of of ADP issue-458 67 17 2015 2015 NUM issue-458 67 18 , , PUNCT issue-458 67 19 the the DET issue-458 67 20 citizens citizen NOUN issue-458 67 21 of of ADP issue-458 67 22 ukraine ukraine PROPN issue-458 67 23 placed place VERB issue-458 67 24 their their PRON issue-458 67 25 deposits deposit NOUN issue-458 67 26 in in ADP issue-458 67 27 polish polish ADJ issue-458 67 28 banks bank NOUN issue-458 67 29 on on ADP issue-458 67 30 approximately approximately ADV issue-458 67 31 900 900 NUM issue-458 67 32 mln mln NUM issue-458 67 33 plz plz NOUN issue-458 67 34 that that PRON issue-458 67 35 makes make VERB issue-458 67 36 more more ADJ issue-458 67 37 than than ADP issue-458 67 38 230 230 NUM issue-458 67 39 mln mln NUM issue-458 67 40 usd usd NOUN issue-458 67 41 . . PUNCT issue-458 68 1 it it PRON issue-458 68 2 is be AUX issue-458 68 3 almost almost ADV issue-458 68 4 twice twice ADV issue-458 68 5 more more ADJ issue-458 68 6 than than ADP issue-458 68 7 in in ADP issue-458 68 8 2014 2014 NUM issue-458 68 9 when when SCONJ issue-458 68 10 the the DET issue-458 68 11 size size NOUN issue-458 68 12 of of ADP issue-458 68 13 the the DET issue-458 68 14 deposits deposit NOUN issue-458 68 15 of of ADP issue-458 68 16 ukrainians ukrainians PROPN issue-458 68 17 was be AUX issue-458 68 18 500 500 NUM issue-458 68 19 mln mln NUM issue-458 68 20 plz plz INTJ issue-458 68 21 ( ( PUNCT issue-458 68 22 128 128 NUM issue-458 68 23     SPACE issue-458 68 24 mln mln NUM issue-458 68 25     SPACE issue-458 68 26 usd usd NOUN issue-458 68 27 ) ) PUNCT issue-458 68 28 ( ( PUNCT issue-458 68 29 bizresurs bizresur NOUN issue-458 68 30 , , PUNCT issue-458 68 31 2016 2016 NUM issue-458 68 32 ) ) PUNCT issue-458 68 33 . . PUNCT issue-458 69 1 it it PRON issue-458 69 2 should should AUX issue-458 69 3 be be AUX issue-458 69 4 noted note VERB issue-458 69 5 that that SCONJ issue-458 69 6 , , PUNCT issue-458 69 7 in in ADP issue-458 69 8 accordance accordance NOUN issue-458 69 9 with with ADP issue-458 69 10 the the DET issue-458 69 11 tax tax NOUN issue-458 69 12 code code NOUN issue-458 69 13 of of ADP issue-458 69 14 ukraine ukraine NOUN issue-458 69 15 ( ( PUNCT issue-458 69 16 paragraph paragraph NOUN issue-458 69 17 265.2.2 265.2.2 NUM issue-458 69 18 clause clause NOUN issue-458 69 19 265.2 265.2 NUM issue-458 69 20 item item NOUN issue-458 69 21 265 265 NUM issue-458 69 22 ) ) PUNCT issue-458 69 23 income income NOUN issue-458 69 24 tax tax NOUN issue-458 69 25 on on ADP issue-458 69 26 residential residential ADJ issue-458 69 27 property property NOUN issue-458 69 28 is be AUX issue-458 69 29 not not PART issue-458 69 30 subject subject ADJ issue-458 69 31 to to ADP issue-458 69 32 taxation taxation NOUN issue-458 69 33 : : PUNCT issue-458 69 34 buildings building NOUN issue-458 69 35 of of ADP issue-458 69 36 orphanages orphanage NOUN issue-458 69 37 of of ADP issue-458 69 38 a a DET issue-458 69 39 family family NOUN issue-458 69 40 type type NOUN issue-458 69 41 ; ; PUNCT issue-458 69 42 residential residential ADJ issue-458 69 43 property property NOUN issue-458 69 44 owned own VERB issue-458 69 45 by by ADP issue-458 69 46 large large ADJ issue-458 69 47 families family NOUN issue-458 69 48 and and CCONJ issue-458 69 49 foster foster ADJ issue-458 69 50 families family NOUN issue-458 69 51 , , PUNCT issue-458 69 52 which which PRON issue-458 69 53 have have VERB issue-458 69 54 three three NUM issue-458 69 55 or or CCONJ issue-458 69 56 more more ADJ issue-458 69 57 children child NOUN issue-458 69 58 , , PUNCT issue-458 69 59 but but CCONJ issue-458 69 60 no no DET issue-458 69 61 more more ADJ issue-458 69 62 than than ADP issue-458 69 63 one one NUM issue-458 69 64 such such ADJ issue-458 69 65 facility facility NOUN issue-458 69 66 for for ADP issue-458 69 67 the the DET issue-458 69 68 family family NOUN issue-458 69 69 and and CCONJ issue-458 69 70 dormitories dormitory NOUN issue-458 69 71 . . PUNCT issue-458 70 1 these these DET issue-458 70 2 norms norm NOUN issue-458 70 3 have have VERB issue-458 70 4 a a DET issue-458 70 5 social social ADJ issue-458 70 6 orientation orientation NOUN issue-458 70 7 , , PUNCT issue-458 70 8 which which PRON issue-458 70 9 is be AUX issue-458 70 10 a a DET issue-458 70 11 form form NOUN issue-458 70 12 of of ADP issue-458 70 13 state state NOUN issue-458 70 14 support support NOUN issue-458 70 15 for for ADP issue-458 70 16 the the DET issue-458 70 17 functioning functioning NOUN issue-458 70 18 of of ADP issue-458 70 19 family family NOUN issue-458 70 20 - - PUNCT issue-458 70 21 type type NOUN issue-458 70 22 orphanages orphanage NOUN issue-458 70 23 by by ADP issue-458 70 24 exempting exempt VERB issue-458 70 25 from from ADP issue-458 70 26 taxation taxation NOUN issue-458 70 27 . . PUNCT issue-458 71 1 4 4 X issue-458 71 2 . . X issue-458 71 3 the the DET issue-458 71 4 comparison comparison NOUN issue-458 71 5 of of ADP issue-458 71 6 ukraine ukraine PROPN issue-458 71 7 ’s ’s PART issue-458 71 8 indices index NOUN issue-458 71 9 of of ADP issue-458 71 10 “ " PUNCT issue-458 71 11 taxation taxation NOUN issue-458 71 12 ” " PUNCT issue-458 71 13 with with ADP issue-458 71 14 indices index NOUN issue-458 71 15 of of ADP issue-458 71 16 other other ADJ issue-458 71 17 countries country NOUN issue-458 71 18 and and CCONJ issue-458 71 19 group group NOUN issue-458 71 20 of of ADP issue-458 71 21 the the DET issue-458 71 22 countries country NOUN issue-458 71 23 the the DET issue-458 71 24 fourth fourth ADJ issue-458 71 25 direction direction NOUN issue-458 71 26 of of ADP issue-458 71 27 the the DET issue-458 71 28 offered offer VERB issue-458 71 29 analysis analysis NOUN issue-458 71 30 of of ADP issue-458 71 31 the the DET issue-458 71 32 burden burden NOUN issue-458 71 33 of of ADP issue-458 71 34 taxation taxation NOUN issue-458 71 35 in in ADP issue-458 71 36 ukraine ukraine PROPN issue-458 71 37 is be AUX issue-458 71 38 the the DET issue-458 71 39 international international ADJ issue-458 71 40 rating rating NOUN issue-458 71 41 , , PUNCT issue-458 71 42 where where SCONJ issue-458 71 43 the the DET issue-458 71 44 particular particular ADJ issue-458 71 45 place place NOUN issue-458 71 46 is be AUX issue-458 71 47 allocated allocate VERB issue-458 71 48 by by ADP issue-458 71 49 the the DET issue-458 71 50 estimation estimation NOUN issue-458 71 51 of of ADP issue-458 71 52 the the DET issue-458 71 53 tax tax NOUN issue-458 71 54 system system NOUN issue-458 71 55 in in ADP issue-458 71 56 the the DET issue-458 71 57 country country NOUN issue-458 71 58 . . PUNCT issue-458 72 1 according accord VERB issue-458 72 2 to to ADP issue-458 72 3 the the DET issue-458 72 4 report report NOUN issue-458 72 5 for for ADP issue-458 72 6 2017 2017 NUM issue-458 72 7 ( ( PUNCT issue-458 72 8 world world PROPN issue-458 72 9 bank bank PROPN issue-458 72 10 , , PUNCT issue-458 72 11 2017 2017 NUM issue-458 72 12 ) ) PUNCT issue-458 72 13 , , PUNCT issue-458 72 14 ukraine ukraine PROPN issue-458 72 15 takes take VERB issue-458 72 16 the the DET issue-458 72 17 84th 84th ADJ issue-458 72 18 place place NOUN issue-458 72 19 among among ADP issue-458 72 20 190 190 NUM issue-458 72 21 countries country NOUN issue-458 72 22 by by ADP issue-458 72 23 rating rate VERB issue-458 72 24 “ " PUNCT issue-458 72 25 doing do VERB issue-458 72 26 business business NOUN issue-458 72 27 ” " PUNCT issue-458 72 28 in in ADP issue-458 72 29 2017 2017 NUM issue-458 72 30 ( ( PUNCT issue-458 72 31 figure figure NOUN issue-458 72 32 2 2 NUM issue-458 72 33 ) ) PUNCT issue-458 72 34 by by ADP issue-458 72 35 taxation taxation NOUN issue-458 72 36 indicator indicator NOUN issue-458 72 37 , , PUNCT issue-458 72 38 and and CCONJ issue-458 72 39 it it PRON issue-458 72 40 is be AUX issue-458 72 41 for for SCONJ issue-458 72 42 1 1 NUM issue-458 72 43 position position NOUN issue-458 72 44 worse bad ADJ issue-458 72 45 in in ADP issue-458 72 46 comparison comparison NOUN issue-458 72 47 with with ADP issue-458 72 48 the the DET issue-458 72 49 rating rating NOUN issue-458 72 50 “ " PUNCT issue-458 72 51 doing do VERB issue-458 72 52 business business NOUN issue-458 72 53 ” " PUNCT issue-458 72 54 in in ADP issue-458 72 55 2016 2016 NUM issue-458 72 56 . . PUNCT issue-458 73 1 at at ADP issue-458 73 2 the the DET issue-458 73 3 present present ADJ issue-458 73 4 moment moment NOUN issue-458 73 5 , , PUNCT issue-458 73 6 the the DET issue-458 73 7 leader leader NOUN issue-458 73 8 is be AUX issue-458 73 9 new new PROPN issue-458 73 10 zealand zealand PROPN issue-458 73 11 . . PUNCT issue-458 74 1 by by ADP issue-458 74 2 the the DET issue-458 74 3 average average ADJ issue-458 74 4 calculations calculation NOUN issue-458 74 5 of of ADP issue-458 74 6 the the DET issue-458 74 7 experts expert NOUN issue-458 74 8 , , PUNCT issue-458 74 9 one one NUM issue-458 74 10 point point NOUN issue-458 74 11 in in ADP issue-458 74 12 the the DET issue-458 74 13 rating rating NOUN issue-458 74 14 of of ADP issue-458 74 15 “ " PUNCT issue-458 74 16 doing do VERB issue-458 74 17 business business NOUN issue-458 74 18 ” " PUNCT issue-458 74 19 brings bring VERB issue-458 74 20 the the DET issue-458 74 21 state state NOUN issue-458 74 22 approximately approximately ADV issue-458 74 23 500 500 NUM issue-458 74 24 - - SYM issue-458 74 25 600 600 NUM issue-458 74 26 mln mln NUM issue-458 74 27 usd usd NOUN issue-458 74 28 of of ADP issue-458 74 29 investments investment NOUN issue-458 74 30 . . PUNCT issue-458 75 1 the the DET issue-458 75 2 “ " PUNCT issue-458 75 3 taxation taxation NOUN issue-458 75 4 ” " PUNCT issue-458 75 5 indicator indicator NOUN issue-458 75 6 is be AUX issue-458 75 7 estimated estimate VERB issue-458 75 8 by by ADP issue-458 75 9 such such ADJ issue-458 75 10 indices index NOUN issue-458 75 11 as as ADP issue-458 75 12 : : PUNCT issue-458 75 13 − − PROPN issue-458 75 14 a a DET issue-458 75 15 number number NOUN issue-458 75 16 of of ADP issue-458 75 17 tax tax NOUN issue-458 75 18 payments payment NOUN issue-458 75 19 ; ; PUNCT issue-458 75 20 − − NUM issue-458 75 21 time time NOUN issue-458 75 22 for for ADP issue-458 75 23 calculation calculation NOUN issue-458 75 24 and and CCONJ issue-458 75 25 payment payment NOUN issue-458 75 26 of of ADP issue-458 75 27 taxes taxis NOUN issue-458 75 28 − − PROPN issue-458 75 29 general general ADJ issue-458 75 30 tax tax NOUN issue-458 75 31 rate rate NOUN issue-458 75 32 ( ( PUNCT issue-458 75 33 % % NOUN issue-458 75 34 from from ADP issue-458 75 35 profit profit NOUN issue-458 75 36 to to ADP issue-458 75 37 taxation taxation NOUN issue-458 75 38 ) ) PUNCT issue-458 75 39 ; ; PUNCT issue-458 75 40 − − PROPN issue-458 75 41 index index NOUN issue-458 75 42 of of ADP issue-458 75 43 procedures procedure NOUN issue-458 75 44 after after ADP issue-458 75 45 submission submission NOUN issue-458 75 46 of of ADP issue-458 75 47 the the DET issue-458 75 48 reporting reporting NOUN issue-458 75 49 and and CCONJ issue-458 75 50 payment payment NOUN issue-458 75 51 of of ADP issue-458 75 52 taxes taxis NOUN issue-458 75 53 , , PUNCT issue-458 75 54 which which PRON issue-458 75 55 is be AUX issue-458 75 56 measured measure VERB issue-458 75 57 on on ADP issue-458 75 58 the the DET issue-458 75 59 basis basis NOUN issue-458 75 60 of of ADP issue-458 75 61 assessment assessment NOUN issue-458 75 62 : : PUNCT issue-458 75 63 а а X issue-458 75 64 ) ) PUNCT issue-458 75 65 time time NOUN issue-458 75 66 , , PUNCT issue-458 75 67 spent spend VERB issue-458 75 68 on on ADP issue-458 75 69 calculation calculation NOUN issue-458 75 70 of of ADP issue-458 75 71 compensation compensation NOUN issue-458 75 72 according accord VERB issue-458 75 73 to to ADP issue-458 75 74 vap vap NOUN issue-458 75 75 ; ; PUNCT issue-458 75 76 b b X issue-458 75 77 ) ) PUNCT issue-458 75 78 time time NOUN issue-458 75 79 , , PUNCT issue-458 75 80 which which PRON issue-458 75 81 is be AUX issue-458 75 82 necessary necessary ADJ issue-458 75 83 for for ADP issue-458 75 84 obtaining obtain VERB issue-458 75 85 this this DET issue-458 75 86 compensation compensation NOUN issue-458 75 87 ; ; PUNCT issue-458 75 88 c c X issue-458 75 89 ) ) PUNCT issue-458 75 90 time time NOUN issue-458 75 91 , , PUNCT issue-458 75 92 which which PRON issue-458 75 93 is be AUX issue-458 75 94 necessary necessary ADJ issue-458 75 95 for for ADP issue-458 75 96 error error NOUN issue-458 75 97 correction correction NOUN issue-458 75 98 , , PUNCT issue-458 75 99 adjustment adjustment NOUN issue-458 75 100 of of ADP issue-458 75 101 reporting reporting NOUN issue-458 75 102 , , PUNCT issue-458 75 103 conducting conduct VERB issue-458 75 104 and and CCONJ issue-458 75 105 finishing finish VERB issue-458 75 106 procedures procedure NOUN issue-458 75 107 of of ADP issue-458 75 108 tax tax NOUN issue-458 75 109 audit audit NOUN issue-458 75 110 . . PUNCT issue-458 76 1 we we PRON issue-458 76 2 offer offer VERB issue-458 76 3 the the DET issue-458 76 4 evident evident ADJ issue-458 76 5 comparison comparison NOUN issue-458 76 6 of of ADP issue-458 76 7 ukraine ukraine PROPN issue-458 76 8 ’s ’s PART issue-458 76 9 indices index NOUN issue-458 76 10 of of ADP issue-458 76 11 “ " PUNCT issue-458 76 12 taxation taxation NOUN issue-458 76 13 ” " PUNCT issue-458 76 14 indicator indicator NOUN issue-458 76 15 with with ADP issue-458 76 16 indices index NOUN issue-458 76 17 of of ADP issue-458 76 18 other other ADJ issue-458 76 19 countries country NOUN issue-458 76 20 and and CCONJ issue-458 76 21 group group NOUN issue-458 76 22 of of ADP issue-458 76 23 the the DET issue-458 76 24 countries country NOUN issue-458 76 25 ( ( PUNCT issue-458 76 26 table table NOUN issue-458 76 27 5 5 NUM issue-458 76 28 ) ) PUNCT issue-458 76 29 , , PUNCT issue-458 76 30 which which PRON issue-458 76 31 was be AUX issue-458 76 32 received receive VERB issue-458 76 33 by by ADP issue-458 76 34 synthesis synthesis NOUN issue-458 76 35 of of ADP issue-458 76 36 reports report NOUN issue-458 76 37 of of ADP issue-458 76 38 the the DET issue-458 76 39 doing do VERB issue-458 76 40 business business NOUN issue-458 76 41 in in ADP issue-458 76 42 2017 2017 NUM issue-458 76 43 ( ( PUNCT issue-458 76 44 world world PROPN issue-458 76 45 bank bank PROPN issue-458 76 46 , , PUNCT issue-458 76 47 2017 2017 NUM issue-458 76 48 ) ) PUNCT issue-458 76 49 and and CCONJ issue-458 76 50 the the DET issue-458 76 51 paying pay VERB issue-458 76 52 taxes taxis NOUN issue-458 76 53 in in ADP issue-458 76 54 2017 2017 NUM issue-458 76 55 ( ( PUNCT issue-458 76 56 pwc pwc NOUN issue-458 76 57 , , PUNCT issue-458 76 58 2017 2017 NUM issue-458 76 59 ) ) PUNCT issue-458 76 60 . . PUNCT issue-458 77 1 the the DET issue-458 77 2 comparison comparison NOUN issue-458 77 3 shows show VERB issue-458 77 4 that that SCONJ issue-458 77 5 ukraine ukraine PROPN issue-458 77 6 has have VERB issue-458 77 7 favourable favourable ADJ issue-458 77 8 conditions condition NOUN issue-458 77 9 on on ADP issue-458 77 10 such such ADJ issue-458 77 11 indicators indicator NOUN issue-458 77 12 as as ADP issue-458 77 13 “ " PUNCT issue-458 77 14 a a DET issue-458 77 15 number number NOUN issue-458 77 16 of of ADP issue-458 77 17 tax tax NOUN issue-458 77 18 payments payment NOUN issue-458 77 19 ” " PUNCT issue-458 77 20 and and CCONJ issue-458 77 21 “ " PUNCT issue-458 77 22 the the DET issue-458 77 23 index index NOUN issue-458 77 24 of of ADP issue-458 77 25 procedures procedure NOUN issue-458 77 26 after after ADP issue-458 77 27 submission submission NOUN issue-458 77 28 of of ADP issue-458 77 29 the the DET issue-458 77 30 reporting reporting NOUN issue-458 77 31 ” " PUNCT issue-458 77 32 , , PUNCT issue-458 77 33 but but CCONJ issue-458 77 34 too too ADV issue-458 77 35 much much ADJ issue-458 77 36 time time NOUN issue-458 77 37 for for ADP issue-458 77 38 calculation calculation NOUN issue-458 77 39 and and CCONJ issue-458 77 40 payment payment NOUN issue-458 77 41 of of ADP issue-458 77 42 taxes taxis NOUN issue-458 77 43 and and CCONJ issue-458 77 44 there there PRON issue-458 77 45 is be VERB issue-458 77 46 rather rather ADV issue-458 77 47 high high ADJ issue-458 77 48 general general ADJ issue-458 77 49 tax tax NOUN issue-458 77 50 rate rate NOUN issue-458 77 51 . . PUNCT issue-458 78 1 as as SCONJ issue-458 78 2 it it PRON issue-458 78 3 is be AUX issue-458 78 4 pointed point VERB issue-458 78 5 out out ADP issue-458 78 6 in in ADP issue-458 78 7 the the DET issue-458 78 8 report report NOUN issue-458 78 9 “ " PUNCT issue-458 78 10 paying pay VERB issue-458 78 11 taxes taxis NOUN issue-458 78 12 2017 2017 NUM issue-458 78 13 ” " PUNCT issue-458 78 14 ( ( PUNCT issue-458 78 15 pwc pwc NOUN issue-458 78 16 , , PUNCT issue-458 78 17 2017 2017 NUM issue-458 78 18 ) ) PUNCT issue-458 78 19 , , PUNCT issue-458 78 20 the the DET issue-458 78 21 world world NOUN issue-458 78 22 companies company NOUN issue-458 78 23 spend spend VERB issue-458 78 24 on on ADP issue-458 78 25 average average ADJ issue-458 78 26 251 251 NUM issue-458 78 27 hours hour NOUN issue-458 78 28 on on ADP issue-458 78 29 the the DET issue-458 78 30 calculation calculation NOUN issue-458 78 31 of of ADP issue-458 78 32 taxes taxis NOUN issue-458 78 33 , , PUNCT issue-458 78 34 preparation preparation NOUN issue-458 78 35 of of ADP issue-458 78 36 the the DET issue-458 78 37 reporting reporting NOUN issue-458 78 38 and and CCONJ issue-458 78 39 their their PRON issue-458 78 40 payment payment NOUN issue-458 78 41 , , PUNCT issue-458 78 42 carry carry VERB issue-458 78 43 out out ADP issue-458 78 44 25 25 NUM issue-458 78 45 payments payment NOUN issue-458 78 46 at at ADP issue-458 78 47 the the DET issue-458 78 48 average average ADJ issue-458 78 49 general general ADJ issue-458 78 50 tax tax NOUN issue-458 78 51 rate rate NOUN issue-458 78 52 40.6 40.6 NUM issue-458 78 53 % % NOUN issue-458 78 54 from from ADP issue-458 78 55 profit profit NOUN issue-458 78 56 to to ADP issue-458 78 57 taxation taxation NOUN issue-458 78 58 . . PUNCT issue-458 79 1 in in ADP issue-458 79 2 the the DET issue-458 79 3 report report NOUN issue-458 79 4 “ " PUNCT issue-458 79 5 paying pay VERB issue-458 79 6 taxes taxis NOUN issue-458 79 7 2017 2017 NUM issue-458 79 8 ” " PUNCT issue-458 79 9 ( ( PUNCT issue-458 79 10 pwc pwc NOUN issue-458 79 11 , , PUNCT issue-458 79 12 2017 2017 NUM issue-458 79 13 ) ) PUNCT issue-458 79 14 , , PUNCT issue-458 79 15 ukraine ukraine PROPN issue-458 79 16 is be AUX issue-458 79 17 analysed analyse VERB issue-458 79 18 in in ADP issue-458 79 19 comparison comparison NOUN issue-458 79 20 with with ADP issue-458 79 21 19 19 NUM issue-458 79 22 countries country NOUN issue-458 79 23 of of ADP issue-458 79 24 eastern eastern PROPN issue-458 79 25 europe europe PROPN issue-458 79 26 and and CCONJ issue-458 79 27 central central PROPN issue-458 79 28 asia asia PROPN issue-458 79 29 . . PUNCT issue-458 80 1 among among ADP issue-458 80 2 these these DET issue-458 80 3 countries country NOUN issue-458 80 4 , , PUNCT issue-458 80 5 ukraine ukraine PROPN issue-458 80 6 has have VERB issue-458 80 7 the the DET issue-458 80 8 lowest low ADJ issue-458 80 9 number number NOUN issue-458 80 10 of of ADP issue-458 80 11 tax tax NOUN issue-458 80 12 payments payment NOUN issue-458 80 13 ( ( PUNCT issue-458 80 14 together together ADV issue-458 80 15 with with ADP issue-458 80 16 georgia georgia PROPN issue-458 80 17 ) ) PUNCT issue-458 80 18 – – PUNCT issue-458 80 19 5 5 X issue-458 80 20 . . X issue-458 80 21 in in ADP issue-458 80 22 other other ADJ issue-458 80 23 countries country NOUN issue-458 80 24 , , PUNCT issue-458 80 25 it it PRON issue-458 80 26 is be AUX issue-458 80 27 provided provide VERB issue-458 80 28 from from ADP issue-458 80 29 6 6 NUM issue-458 80 30 ( ( PUNCT issue-458 80 31 azerbaijan azerbaijan PROPN issue-458 80 32 ) ) PUNCT issue-458 80 33 to to ADP issue-458 80 34 51 51 NUM issue-458 80 35 ( ( PUNCT issue-458 80 36 kyrgyzstan kyrgyzstan PROPN issue-458 80 37 ) ) PUNCT issue-458 80 38 payments payment NOUN issue-458 80 39 . . PUNCT issue-458 81 1 figure figure NOUN issue-458 81 2 2 2 NUM issue-458 81 3 . . PUNCT issue-458 82 1 the the DET issue-458 82 2 position position NOUN issue-458 82 3 of of ADP issue-458 82 4 ukraine ukraine NOUN issue-458 82 5 in in ADP issue-458 82 6 the the DET issue-458 82 7 doing do VERB issue-458 82 8 business business NOUN issue-458 82 9 ranking ranking NOUN issue-458 82 10 by by ADP issue-458 82 11 taxation taxation NOUN issue-458 82 12 indicator indicator NOUN issue-458 82 13 by by ADP issue-458 82 14 years year NOUN issue-458 82 15 , , PUNCT issue-458 82 16 as as ADP issue-458 82 17 a a DET issue-458 82 18 component component NOUN issue-458 82 19 of of ADP issue-458 82 20 the the DET issue-458 82 21 analysis analysis NOUN issue-458 82 22 of of ADP issue-458 82 23 ukraine ukraine NOUN issue-458 82 24 ’s ’s PART issue-458 82 25 burden burden NOUN issue-458 82 26 of of ADP issue-458 82 27 taxation taxation NOUN issue-458 82 28 source source NOUN issue-458 82 29 : : PUNCT issue-458 82 30 systematized systematize VERB issue-458 82 31 by by ADP issue-458 82 32 the the DET issue-458 82 33 authors author NOUN issue-458 82 34 ( ( PUNCT issue-458 82 35 doing do VERB issue-458 82 36 business business NOUN issue-458 82 37 , , PUNCT issue-458 82 38 2017 2017 NUM issue-458 82 39 ; ; PUNCT issue-458 82 40 world world PROPN issue-458 82 41 bank bank PROPN issue-458 82 42 , , PUNCT issue-458 82 43 2017 2017 NUM issue-458 82 44 ) ) PUNCT issue-458 82 45 baltic baltic ADJ issue-458 82 46 journal journal NOUN issue-458 82 47 of of ADP issue-458 82 48 economic economic ADJ issue-458 82 49 studies study NOUN issue-458 82 50 293 293 NUM issue-458 82 51 vol vol NOUN issue-458 82 52 . . PUNCT issue-458 82 53 4 4 NUM issue-458 82 54 , , PUNCT issue-458 82 55 no no INTJ issue-458 82 56 . . NOUN issue-458 82 57 3 3 NUM issue-458 82 58 , , PUNCT issue-458 82 59 2018 2018 NUM issue-458 82 60 the the DET issue-458 82 61 general general ADJ issue-458 82 62 tax tax NOUN issue-458 82 63 rate rate NOUN issue-458 82 64 is be AUX issue-458 82 65 one one NUM issue-458 82 66 of of ADP issue-458 82 67 the the DET issue-458 82 68 highest high ADJ issue-458 82 69 – – PUNCT issue-458 82 70 51.9 51.9 NUM issue-458 82 71 % % NOUN issue-458 82 72 ( ( PUNCT issue-458 82 73 ukraine ukraine NOUN issue-458 82 74 is be AUX issue-458 82 75 outstripped outstrip VERB issue-458 82 76 only only ADV issue-458 82 77 by by ADP issue-458 82 78 belarus belarus PROPN issue-458 82 79 – – PUNCT issue-458 82 80 54.8 54.8 NUM issue-458 82 81 % % NOUN issue-458 82 82 and and CCONJ issue-458 82 83 tajikistan tajikistan NOUN issue-458 82 84 – – PUNCT issue-458 82 85 65.2 65.2 NUM issue-458 82 86 % % NOUN issue-458 82 87 ) ) PUNCT issue-458 82 88 . . PUNCT issue-458 83 1 one one NUM issue-458 83 2 of of ADP issue-458 83 3 the the DET issue-458 83 4 highest high ADJ issue-458 83 5 indices index NOUN issue-458 83 6 is be AUX issue-458 83 7 the the DET issue-458 83 8 index index NOUN issue-458 83 9 of of ADP issue-458 83 10 time time NOUN issue-458 83 11 for for ADP issue-458 83 12 calculation calculation NOUN issue-458 83 13 and and CCONJ issue-458 83 14 payment payment NOUN issue-458 83 15 of of ADP issue-458 83 16 taxes taxis NOUN issue-458 83 17 – – PUNCT issue-458 83 18 355.5 355.5 NUM issue-458 83 19 ( ( PUNCT issue-458 83 20 higher high ADJ issue-458 83 21 index index NOUN issue-458 83 22 is be AUX issue-458 83 23 only only ADV issue-458 83 24 in in ADP issue-458 83 25 bosnia bosnia PROPN issue-458 83 26 and and CCONJ issue-458 83 27 herzegovina herzegovina PROPN issue-458 83 28 – – PUNCT issue-458 83 29 411 411 NUM issue-458 83 30 hours hour NOUN issue-458 83 31 ) ) PUNCT issue-458 83 32 . . PUNCT issue-458 84 1 according accord VERB issue-458 84 2 to to ADP issue-458 84 3 the the DET issue-458 84 4 index index NOUN issue-458 84 5 of of ADP issue-458 84 6 procedures procedure NOUN issue-458 84 7 after after ADP issue-458 84 8 submission submission NOUN issue-458 84 9 of of ADP issue-458 84 10 the the DET issue-458 84 11 reporting reporting NOUN issue-458 84 12 , , PUNCT issue-458 84 13 ukraine ukraine PROPN issue-458 84 14 is be AUX issue-458 84 15 in in ADP issue-458 84 16 the the DET issue-458 84 17 middle middle NOUN issue-458 84 18 of of ADP issue-458 84 19 this this DET issue-458 84 20 mini mini NOUN issue-458 84 21 - - NOUN issue-458 84 22 rating rating NOUN issue-458 84 23 . . PUNCT issue-458 85 1 it it PRON issue-458 85 2 is be AUX issue-458 85 3 necessary necessary ADJ issue-458 85 4 to to PART issue-458 85 5 approach approach VERB issue-458 85 6 such such ADJ issue-458 85 7 positive positive ADJ issue-458 85 8 indicators indicator NOUN issue-458 85 9 critically critically ADV issue-458 85 10 . . PUNCT issue-458 86 1 so so ADV issue-458 86 2 , , PUNCT issue-458 86 3 the the DET issue-458 86 4 reduction reduction NOUN issue-458 86 5 of of ADP issue-458 86 6 a a DET issue-458 86 7 number number NOUN issue-458 86 8 of of ADP issue-458 86 9 tax tax NOUN issue-458 86 10 payments payment NOUN issue-458 86 11 is be AUX issue-458 86 12 substantially substantially ADV issue-458 86 13 “ " PUNCT issue-458 86 14 artificial artificial ADJ issue-458 86 15 ” " PUNCT issue-458 86 16 taking take VERB issue-458 86 17 into into ADP issue-458 86 18 account account NOUN issue-458 86 19 the the DET issue-458 86 20 changes change NOUN issue-458 86 21 , , PUNCT issue-458 86 22 which which PRON issue-458 86 23 have have AUX issue-458 86 24 been be AUX issue-458 86 25 brought bring VERB issue-458 86 26 into into ADP issue-458 86 27 the the DET issue-458 86 28 structure structure NOUN issue-458 86 29 of of ADP issue-458 86 30 property property NOUN issue-458 86 31 and and CCONJ issue-458 86 32 resource resource NOUN issue-458 86 33 taxes taxis NOUN issue-458 86 34 ( ( PUNCT issue-458 86 35 table table NOUN issue-458 86 36 6 6 NUM issue-458 86 37 ) ) PUNCT issue-458 86 38 . . PUNCT issue-458 87 1 as as SCONJ issue-458 87 2 it it PRON issue-458 87 3 can can AUX issue-458 87 4 be be AUX issue-458 87 5 seen see VERB issue-458 87 6 , , PUNCT issue-458 87 7 the the DET issue-458 87 8 taxes taxis NOUN issue-458 87 9 were be AUX issue-458 87 10 not not PART issue-458 87 11 reduced reduce VERB issue-458 87 12 ; ; PUNCT issue-458 87 13 they they PRON issue-458 87 14 were be AUX issue-458 87 15 combined combine VERB issue-458 87 16 into into ADP issue-458 87 17 two two NUM issue-458 87 18 taxes taxis NOUN issue-458 87 19 , , PUNCT issue-458 87 20 in in ADP issue-458 87 21 which which PRON issue-458 87 22 several several ADJ issue-458 87 23 subspecies subspecie NOUN issue-458 87 24 are be AUX issue-458 87 25 distinguished distinguish VERB issue-458 87 26 . . PUNCT issue-458 88 1 in in ADP issue-458 88 2 recent recent ADJ issue-458 88 3 years year NOUN issue-458 88 4 , , PUNCT issue-458 88 5 reduction reduction NOUN issue-458 88 6 in in ADP issue-458 88 7 a a DET issue-458 88 8 number number NOUN issue-458 88 9 of of ADP issue-458 88 10 subjects subject NOUN issue-458 88 11 of of ADP issue-458 88 12 business business NOUN issue-458 88 13 activity activity NOUN issue-458 88 14 is be AUX issue-458 88 15 observed observe VERB issue-458 88 16 but but CCONJ issue-458 88 17 the the DET issue-458 88 18 position position NOUN issue-458 88 19 of of ADP issue-458 88 20 ukraine ukraine NOUN issue-458 88 21 is be AUX issue-458 88 22 growing grow VERB issue-458 88 23 in in ADP issue-458 88 24 the the DET issue-458 88 25 international international ADJ issue-458 88 26 ratings rating NOUN issue-458 88 27 ( ( PUNCT issue-458 88 28 in in ADP issue-458 88 29 particular particular ADJ issue-458 88 30 in in ADP issue-458 88 31 the the DET issue-458 88 32 doing do VERB issue-458 88 33 business business NOUN issue-458 88 34 and and CCONJ issue-458 88 35 the the DET issue-458 88 36 paying pay VERB issue-458 88 37 taxes taxis NOUN issue-458 88 38 ) ) PUNCT issue-458 88 39 . . PUNCT issue-458 89 1 the the DET issue-458 89 2 strengthening strengthening NOUN issue-458 89 3 of of ADP issue-458 89 4 the the DET issue-458 89 5 rating rating NOUN issue-458 89 6 of of ADP issue-458 89 7 our our PRON issue-458 89 8 country country NOUN issue-458 89 9 in in ADP issue-458 89 10 the the DET issue-458 89 11 world world NOUN issue-458 89 12 economic economic ADJ issue-458 89 13 scope scope NOUN issue-458 89 14 in in ADP issue-458 89 15 general general ADJ issue-458 89 16 and and CCONJ issue-458 89 17 different different ADJ issue-458 89 18 spheres sphere NOUN issue-458 89 19 in in ADP issue-458 89 20 particular particular ADJ issue-458 89 21 ( ( PUNCT issue-458 89 22 trade trade NOUN issue-458 89 23 , , PUNCT issue-458 89 24 financial financial ADJ issue-458 89 25 , , PUNCT issue-458 89 26 social social ADJ issue-458 89 27 , , PUNCT issue-458 89 28 and and CCONJ issue-458 89 29 so so ADV issue-458 89 30 on on ADV issue-458 89 31 ) ) PUNCT issue-458 89 32 is be AUX issue-458 89 33 impossible impossible ADJ issue-458 89 34 without without ADP issue-458 89 35 formation formation NOUN issue-458 89 36 of of ADP issue-458 89 37 the the DET issue-458 89 38 strong strong ADJ issue-458 89 39 internal internal ADJ issue-458 89 40 basis basis NOUN issue-458 89 41 for for ADP issue-458 89 42 development development NOUN issue-458 89 43 , , PUNCT issue-458 89 44 which which PRON issue-458 89 45 is be AUX issue-458 89 46 provided provide VERB issue-458 89 47 by by ADP issue-458 89 48 the the DET issue-458 89 49 system system NOUN issue-458 89 50 of of ADP issue-458 89 51 taxation taxation NOUN issue-458 89 52 . . PUNCT issue-458 90 1 despite despite SCONJ issue-458 90 2 some some DET issue-458 90 3 positive positive ADJ issue-458 90 4 shifts shift NOUN issue-458 90 5 , , PUNCT issue-458 90 6 ukraine ukraine PROPN issue-458 90 7 has have VERB issue-458 90 8 the the DET issue-458 90 9 potential potential NOUN issue-458 90 10 for for ADP issue-458 90 11 the the DET issue-458 90 12 improvement improvement NOUN issue-458 90 13 of of ADP issue-458 90 14 institutional institutional ADJ issue-458 90 15 , , PUNCT issue-458 90 16 administrative administrative ADJ issue-458 90 17 , , PUNCT issue-458 90 18 and and CCONJ issue-458 90 19 economic economic ADJ issue-458 90 20 levers lever NOUN issue-458 90 21 in in ADP issue-458 90 22 this this DET issue-458 90 23 sphere sphere NOUN issue-458 90 24 . . PUNCT issue-458 91 1 along along ADP issue-458 91 2 with with ADP issue-458 91 3 this this PRON issue-458 91 4 , , PUNCT issue-458 91 5 it it PRON issue-458 91 6 is be AUX issue-458 91 7 necessary necessary ADJ issue-458 91 8 to to PART issue-458 91 9 avoid avoid VERB issue-458 91 10 actions action NOUN issue-458 91 11 , , PUNCT issue-458 91 12 which which PRON issue-458 91 13 allow allow VERB issue-458 91 14 “ " PUNCT issue-458 91 15 artificially artificially ADV issue-458 91 16 ” " PUNCT issue-458 91 17 increasing increase VERB issue-458 91 18 the the DET issue-458 91 19 rating rating NOUN issue-458 91 20 of of ADP issue-458 91 21 the the DET issue-458 91 22 country country NOUN issue-458 91 23 without without ADP issue-458 91 24 real real ADJ issue-458 91 25 improvement improvement NOUN issue-458 91 26 in in ADP issue-458 91 27 this this DET issue-458 91 28 sphere sphere NOUN issue-458 91 29 because because SCONJ issue-458 91 30 it it PRON issue-458 91 31 can can AUX issue-458 91 32 influence influence VERB issue-458 91 33 image image NOUN issue-458 91 34 and and CCONJ issue-458 91 35 reputation reputation NOUN issue-458 91 36 of of ADP issue-458 91 37 the the DET issue-458 91 38 country country NOUN issue-458 91 39 negatively negatively ADV issue-458 91 40 , , PUNCT issue-458 91 41 arousing arouse VERB issue-458 91 42 mistrust mistrust NOUN issue-458 91 43 towards towards ADP issue-458 91 44 the the DET issue-458 91 45 system system NOUN issue-458 91 46 of of ADP issue-458 91 47 the the DET issue-458 91 48 state state NOUN issue-458 91 49 administration administration NOUN issue-458 91 50 and and CCONJ issue-458 91 51 regulation regulation NOUN issue-458 91 52 . . PUNCT issue-458 92 1 5 5 X issue-458 92 2 . . X issue-458 92 3 conclusions conclusion NOUN issue-458 92 4 to to PART issue-458 92 5 sum sum VERB issue-458 92 6 up up ADP issue-458 92 7 , , PUNCT issue-458 92 8 it it PRON issue-458 92 9 should should AUX issue-458 92 10 be be AUX issue-458 92 11 noted note VERB issue-458 92 12 that that SCONJ issue-458 92 13 improvement improvement NOUN issue-458 92 14 and and CCONJ issue-458 92 15 optimization optimization NOUN issue-458 92 16 of of ADP issue-458 92 17 the the DET issue-458 92 18 burden burden NOUN issue-458 92 19 of of ADP issue-458 92 20 taxation taxation NOUN issue-458 92 21 are be AUX issue-458 92 22 connected connect VERB issue-458 92 23 with with ADP issue-458 92 24 the the DET issue-458 92 25 solution solution NOUN issue-458 92 26 of of ADP issue-458 92 27 the the DET issue-458 92 28 following following ADJ issue-458 92 29 issues issue NOUN issue-458 92 30 : : PUNCT issue-458 92 31 1 1 X issue-458 92 32 ) ) PUNCT issue-458 92 33 improvement improvement NOUN issue-458 92 34 of of ADP issue-458 92 35 administration administration NOUN issue-458 92 36 of of ADP issue-458 92 37 taxes taxis NOUN issue-458 92 38 , , PUNCT issue-458 92 39 implementation implementation NOUN issue-458 92 40 of of ADP issue-458 92 41 new new ADJ issue-458 92 42 approaches approach NOUN issue-458 92 43 to to ADP issue-458 92 44 the the DET issue-458 92 45 analysis analysis NOUN issue-458 92 46 of of ADP issue-458 92 47 the the DET issue-458 92 48 financial financial ADJ issue-458 92 49 - - PUNCT issue-458 92 50 economic economic ADJ issue-458 92 51 activity activity NOUN issue-458 92 52 of of ADP issue-458 92 53 payers payer NOUN issue-458 92 54 , , PUNCT issue-458 92 55 monitoring monitoring NOUN issue-458 92 56 of of ADP issue-458 92 57 their their PRON issue-458 92 58 activity activity NOUN issue-458 92 59 and and CCONJ issue-458 92 60 determination determination NOUN issue-458 92 61 the the DET issue-458 92 62 enterprises enterprise NOUN issue-458 92 63 that that PRON issue-458 92 64 belong belong VERB issue-458 92 65 to to ADP issue-458 92 66 a a DET issue-458 92 67 risk risk NOUN issue-458 92 68 group group NOUN issue-458 92 69 . . PUNCT issue-458 93 1 2 2 X issue-458 93 2 ) ) PUNCT issue-458 93 3 increase increase NOUN issue-458 93 4 of of ADP issue-458 93 5 the the DET issue-458 93 6 control control NOUN issue-458 93 7 on on ADP issue-458 93 8 completeness completeness NOUN issue-458 93 9 of of ADP issue-458 93 10 declaring declaring NOUN issue-458 93 11 and and CCONJ issue-458 93 12 timeliness timeliness NOUN issue-458 93 13 of of ADP issue-458 93 14 taxes taxis NOUN issue-458 93 15 payment payment NOUN issue-458 93 16 , , PUNCT issue-458 93 17 strengthening strengthening NOUN issue-458 93 18 of of ADP issue-458 93 19 work work NOUN issue-458 93 20 table table NOUN issue-458 93 21 5 5 NUM issue-458 93 22 the the DET issue-458 93 23 comparison comparison NOUN issue-458 93 24 of of ADP issue-458 93 25 ukraine ukraine PROPN issue-458 93 26 ’s ’s PART issue-458 93 27 indices index NOUN issue-458 93 28 of of ADP issue-458 93 29 “ " PUNCT issue-458 93 30 taxation taxation NOUN issue-458 93 31 ” " PUNCT issue-458 93 32 indicator indicator NOUN issue-458 93 33 with with ADP issue-458 93 34 the the DET issue-458 93 35 indices index NOUN issue-458 93 36 of of ADP issue-458 93 37 other other ADJ issue-458 93 38 countries country NOUN issue-458 93 39 and and CCONJ issue-458 93 40 group group NOUN issue-458 93 41 of of ADP issue-458 93 42 the the DET issue-458 93 43 countries country NOUN issue-458 93 44 , , PUNCT issue-458 93 45 as as ADP issue-458 93 46 a a DET issue-458 93 47 component component NOUN issue-458 93 48 of of ADP issue-458 93 49 the the DET issue-458 93 50 analysis analysis NOUN issue-458 93 51 of of ADP issue-458 93 52 the the DET issue-458 93 53 burden burden NOUN issue-458 93 54 of of ADP issue-458 93 55 taxation taxation NOUN issue-458 93 56 of of ADP issue-458 93 57 ukraine ukraine ADJ issue-458 93 58 countries country NOUN issue-458 93 59 and and CCONJ issue-458 93 60 group group NOUN issue-458 93 61 of of ADP issue-458 93 62 the the DET issue-458 93 63 countries country NOUN issue-458 93 64 indices indice VERB issue-458 93 65 a a DET issue-458 93 66 number number NOUN issue-458 93 67 of of ADP issue-458 93 68 tax tax NOUN issue-458 93 69 payments payment NOUN issue-458 93 70 time time NOUN issue-458 93 71 for for ADP issue-458 93 72 calculation calculation NOUN issue-458 93 73 and and CCONJ issue-458 93 74 payment payment NOUN issue-458 93 75 of of ADP issue-458 93 76 taxes taxis NOUN issue-458 93 77 general general ADJ issue-458 93 78 tax tax NOUN issue-458 93 79 rate rate NOUN issue-458 93 80 ( ( PUNCT issue-458 93 81 % % NOUN issue-458 93 82 from from ADP issue-458 93 83 profit profit NOUN issue-458 93 84 to to ADP issue-458 93 85 taxation taxation NOUN issue-458 93 86 ) ) PUNCT issue-458 93 87 index index NOUN issue-458 93 88 of of ADP issue-458 93 89 procedures procedure NOUN issue-458 93 90 after after ADP issue-458 93 91 submission submission NOUN issue-458 93 92 of of ADP issue-458 93 93 the the DET issue-458 93 94 reporting reporting NOUN issue-458 93 95 and and CCONJ issue-458 93 96 payment payment NOUN issue-458 93 97 of of ADP issue-458 93 98 taxes taxis NOUN issue-458 93 99 , , PUNCT issue-458 93 100 ( ( PUNCT issue-458 93 101 0 0 NUM issue-458 93 102 - - SYM issue-458 93 103 100 100 NUM issue-458 93 104 ) ) PUNCT issue-458 93 105 ukraine ukraine NOUN issue-458 93 106 ( ( PUNCT issue-458 93 107 rating rating NOUN issue-458 93 108 – – PUNCT issue-458 93 109 20 20 NUM issue-458 93 110 ) ) PUNCT issue-458 94 1 5,0 5,0 NUM issue-458 94 2 355,5 355,5 NUM issue-458 95 1 51,9 51,9 NUM issue-458 95 2 79,3 79,3 NUM issue-458 95 3 europe europe PROPN issue-458 95 4 and and CCONJ issue-458 95 5 central central ADJ issue-458 95 6 asia asia PROPN issue-458 95 7 17,6 17,6 NUM issue-458 95 8 221,5 221,5 NOUN issue-458 95 9 33,8 33,8 NUM issue-458 95 10 71,9 71,9 NUM issue-458 95 11 оесd оесd NOUN issue-458 95 12 10,9 10,9 NUM issue-458 95 13 163,4 163,4 NUM issue-458 95 14 40,9 40,9 PROPN issue-458 95 15 85,1 85,1 NUM issue-458 95 16 new new PROPN issue-458 95 17 zealand zealand PROPN issue-458 95 18 ( ( PUNCT issue-458 95 19 rating rating NOUN issue-458 95 20 – – PUNCT issue-458 95 21 2 2 NUM issue-458 95 22 ) ) PUNCT issue-458 95 23 7,0 7,0 NUM issue-458 95 24 152,0 152,0 NUM issue-458 96 1 34,3 34,3 NUM issue-458 96 2 96,9 96,9 NUM issue-458 96 3 poland poland NOUN issue-458 96 4 ( ( PUNCT issue-458 96 5 rating rating NOUN issue-458 96 6 – – PUNCT issue-458 96 7 47 47 NUM issue-458 96 8 ) ) PUNCT issue-458 96 9 7,0 7,0 NUM issue-458 96 10 271,0 271,0 NUM issue-458 96 11 40,4 40,4 NUM issue-458 96 12 92,2 92,2 NUM issue-458 96 13 georgia georgia NOUN issue-458 96 14 ( ( PUNCT issue-458 96 15 rating rating NOUN issue-458 96 16 – – PUNCT issue-458 96 17 22 22 NUM issue-458 96 18 ) ) PUNCT issue-458 96 19 5,0 5,0 NUM issue-458 96 20 270,0 270,0 NOUN issue-458 96 21 16,4 16,4 NUM issue-458 96 22 87,2 87,2 NUM issue-458 96 23 source source NOUN issue-458 96 24 : : PUNCT issue-458 96 25 systematized systematize VERB issue-458 96 26 by by ADP issue-458 96 27 the the DET issue-458 96 28 authors author NOUN issue-458 96 29 ( ( PUNCT issue-458 96 30 world world PROPN issue-458 96 31 bank bank PROPN issue-458 96 32 , , PUNCT issue-458 96 33 2017 2017 NUM issue-458 96 34 ; ; PUNCT issue-458 96 35 pwc pwc PROPN issue-458 96 36 , , PUNCT issue-458 96 37 2017 2017 NUM issue-458 96 38 ) ) PUNCT issue-458 96 39 table table NOUN issue-458 96 40 6 6 NUM issue-458 96 41 transformation transformation NOUN issue-458 96 42 of of ADP issue-458 96 43 a a DET issue-458 96 44 number number NOUN issue-458 96 45 of of ADP issue-458 96 46 taxes taxis NOUN issue-458 96 47 and and CCONJ issue-458 96 48 fees fee NOUN issue-458 96 49 , , PUNCT issue-458 96 50 as as ADP issue-458 96 51 a a DET issue-458 96 52 component component NOUN issue-458 96 53 of of ADP issue-458 96 54 the the DET issue-458 96 55 analysis analysis NOUN issue-458 96 56 of of ADP issue-458 96 57 taxation taxation NOUN issue-458 96 58 burden burden NOUN issue-458 96 59 of of ADP issue-458 96 60 ukraine ukraine ADJ issue-458 96 61 2011–2014 2011–2014 NUM issue-458 96 62 yrs yr NOUN issue-458 96 63 . . PROPN issue-458 97 1 2015–2017 2015–2017 NUM issue-458 97 2 yrs yr NOUN issue-458 97 3 . . PUNCT issue-458 97 4 fee fee NOUN issue-458 97 5 for for ADP issue-458 97 6 the the DET issue-458 97 7 first first ADJ issue-458 97 8 registration registration NOUN issue-458 97 9 of of ADP issue-458 97 10 the the DET issue-458 97 11 vehicle vehicle NOUN issue-458 97 12 payment payment NOUN issue-458 97 13 for for ADP issue-458 97 14 land land NOUN issue-458 97 15 real real ADJ issue-458 97 16 estate estate NOUN issue-458 97 17 tax tax NOUN issue-458 97 18 , , PUNCT issue-458 97 19 differing differ VERB issue-458 97 20 from from ADP issue-458 97 21 the the DET issue-458 97 22 land land NOUN issue-458 97 23 plot plot NOUN issue-458 97 24 property property NOUN issue-458 97 25 tax tax NOUN issue-458 97 26 , , PUNCT issue-458 97 27 which which PRON issue-458 97 28 consists consist VERB issue-458 97 29 of of ADP issue-458 97 30 : : PUNCT issue-458 97 31 − − PROPN issue-458 97 32 real real ADJ issue-458 97 33 estate estate NOUN issue-458 97 34 tax tax NOUN issue-458 97 35 , , PUNCT issue-458 97 36 differing differ VERB issue-458 97 37 from from ADP issue-458 97 38 a a DET issue-458 97 39 land land NOUN issue-458 97 40 plot plot NOUN issue-458 97 41 ; ; PUNCT issue-458 97 42 − − PROPN issue-458 97 43 transport transport NOUN issue-458 97 44 tax tax NOUN issue-458 97 45 − − PROPN issue-458 97 46 tax tax NOUN issue-458 97 47 on on ADP issue-458 97 48 land land NOUN issue-458 97 49 rent rent NOUN issue-458 97 50 payment payment NOUN issue-458 97 51 for for ADP issue-458 97 52 transportation transportation NOUN issue-458 97 53 of of ADP issue-458 97 54 oil oil NOUN issue-458 97 55 and and CCONJ issue-458 97 56 oil oil NOUN issue-458 97 57 products product NOUN issue-458 97 58 by by ADP issue-458 97 59 the the DET issue-458 97 60 main main ADJ issue-458 97 61 oil oil NOUN issue-458 97 62 pipelines pipeline NOUN issue-458 97 63 , , PUNCT issue-458 97 64 transit transit NOUN issue-458 97 65 transportation transportation NOUN issue-458 97 66 of of ADP issue-458 97 67 natural natural ADJ issue-458 97 68 gas gas NOUN issue-458 97 69 and and CCONJ issue-458 97 70 ammonia ammonia NOUN issue-458 97 71 by by ADP issue-458 97 72 pipelines pipeline NOUN issue-458 97 73 across across ADP issue-458 97 74 the the DET issue-458 97 75 territory territory NOUN issue-458 97 76 of of ADP issue-458 97 77 ukraine ukraine ADJ issue-458 97 78 rent rent NOUN issue-458 97 79 payment payment NOUN issue-458 97 80 , , PUNCT issue-458 97 81 which which PRON issue-458 97 82 consists consist VERB issue-458 97 83 of of ADP issue-458 97 84 : : PUNCT issue-458 97 85 − − ADP issue-458 97 86 rent rent NOUN issue-458 97 87 payment payment NOUN issue-458 97 88 for for ADP issue-458 97 89 subsoil subsoil NOUN issue-458 97 90 use use NOUN issue-458 97 91 for for ADP issue-458 97 92 mining mining NOUN issue-458 97 93 ; ; PUNCT issue-458 97 94 − − NUM issue-458 97 95 rent rent NOUN issue-458 97 96 payment payment NOUN issue-458 97 97 for for ADP issue-458 97 98 subsoil subsoil NOUN issue-458 97 99 use use NOUN issue-458 97 100 for for ADP issue-458 97 101 purposes purpose NOUN issue-458 97 102 not not PART issue-458 97 103 related relate VERB issue-458 97 104 to to ADP issue-458 97 105 mining mining NOUN issue-458 97 106 ; ; PUNCT issue-458 97 107 − − ADP issue-458 97 108 rent rent NOUN issue-458 97 109 payment payment NOUN issue-458 97 110 for for ADP issue-458 97 111 use use NOUN issue-458 97 112 of of ADP issue-458 97 113 the the DET issue-458 97 114 radio radio NOUN issue-458 97 115 - - PUNCT issue-458 97 116 frequency frequency NOUN issue-458 97 117 resource resource NOUN issue-458 97 118 of of ADP issue-458 97 119 ukraine ukraine NOUN issue-458 97 120 ; ; PUNCT issue-458 97 121 − − ADP issue-458 97 122 rent rent NOUN issue-458 97 123 payment payment NOUN issue-458 97 124 for for ADP issue-458 97 125 a a DET issue-458 97 126 special special ADJ issue-458 97 127 use use NOUN issue-458 97 128 of of ADP issue-458 97 129 water water NOUN issue-458 97 130 ; ; PUNCT issue-458 97 131 − − NUM issue-458 97 132 rent rent NOUN issue-458 97 133 payment payment NOUN issue-458 97 134 for for ADP issue-458 97 135 a a DET issue-458 97 136 special special ADJ issue-458 97 137 use use NOUN issue-458 97 138 of of ADP issue-458 97 139 forest forest NOUN issue-458 97 140 resources resource NOUN issue-458 97 141 ; ; PUNCT issue-458 97 142 − − NUM issue-458 97 143 rent rent NOUN issue-458 97 144 payment payment NOUN issue-458 97 145 for for ADP issue-458 97 146 transportation transportation NOUN issue-458 97 147 of of ADP issue-458 97 148 oil oil NOUN issue-458 97 149 and and CCONJ issue-458 97 150 oil oil NOUN issue-458 97 151 products product NOUN issue-458 97 152 by by ADP issue-458 97 153 the the DET issue-458 97 154 oil oil NOUN issue-458 97 155 pipelines pipeline NOUN issue-458 97 156 , , PUNCT issue-458 97 157 transit transit NOUN issue-458 97 158 transportation transportation NOUN issue-458 97 159 ; ; PUNCT issue-458 97 160 rent rent VERB issue-458 97 161 payment payment NOUN issue-458 97 162 for for ADP issue-458 97 163 oil oil NOUN issue-458 97 164 , , PUNCT issue-458 97 165 natural natural ADJ issue-458 97 166 gas gas NOUN issue-458 97 167 and and CCONJ issue-458 97 168 gas gas NOUN issue-458 97 169 condensate condensate NOUN issue-458 97 170 produced produce VERB issue-458 97 171 on on ADP issue-458 97 172 the the DET issue-458 97 173 territory territory NOUN issue-458 97 174 of of ADP issue-458 97 175 ukraine ukraine ADJ issue-458 97 176 payment payment NOUN issue-458 97 177 for for ADP issue-458 97 178 subsoil subsoil NOUN issue-458 97 179 use use NOUN issue-458 97 180 fee fee NOUN issue-458 97 181 for for ADP issue-458 97 182 the the DET issue-458 97 183 use use NOUN issue-458 97 184 of of ADP issue-458 97 185 the the DET issue-458 97 186 radio radio NOUN issue-458 97 187 - - PUNCT issue-458 97 188 frequency frequency NOUN issue-458 97 189 resource resource NOUN issue-458 97 190 of of ADP issue-458 97 191 ukraine ukraine ADJ issue-458 97 192 fee fee NOUN issue-458 97 193 for for ADP issue-458 97 194 a a DET issue-458 97 195 special special ADJ issue-458 97 196 use use NOUN issue-458 97 197 of of ADP issue-458 97 198 water water NOUN issue-458 97 199 fee fee NOUN issue-458 97 200 for for ADP issue-458 97 201 a a DET issue-458 97 202 special special ADJ issue-458 97 203 use use NOUN issue-458 97 204 of of ADP issue-458 97 205 forest forest NOUN issue-458 97 206 resources resource NOUN issue-458 97 207 source source NOUN issue-458 97 208 : : PUNCT issue-458 97 209 systematized systematize VERB issue-458 97 210 by by ADP issue-458 97 211 the the DET issue-458 97 212 authors author NOUN issue-458 97 213 ( ( PUNCT issue-458 97 214 tax tax NOUN issue-458 97 215 code code NOUN issue-458 97 216 of of ADP issue-458 97 217 ukraine ukraine NOUN issue-458 97 218 , , PUNCT issue-458 97 219 2010 2010 NUM issue-458 97 220 - - SYM issue-458 97 221 2017 2017 NUM issue-458 97 222 ) ) PUNCT issue-458 97 223 baltic baltic ADJ issue-458 97 224 journal journal NOUN issue-458 97 225 of of ADP issue-458 97 226 economic economic ADJ issue-458 97 227 studies study NOUN issue-458 97 228 294 294 NUM issue-458 97 229 vol vol NOUN issue-458 97 230 . . PROPN issue-458 98 1 4 4 NUM issue-458 98 2 , , PUNCT issue-458 98 3 no no INTJ issue-458 98 4 . . NOUN issue-458 98 5 3 3 NUM issue-458 98 6 , , PUNCT issue-458 98 7 2018 2018 NUM issue-458 98 8 with with ADP issue-458 98 9 enterprises enterprise NOUN issue-458 98 10 that that PRON issue-458 98 11 belong belong VERB issue-458 98 12 to to ADP issue-458 98 13 a a DET issue-458 98 14 risk risk NOUN issue-458 98 15 group group NOUN issue-458 98 16 , , PUNCT issue-458 98 17 transit transit NOUN issue-458 98 18 and and CCONJ issue-458 98 19 fictitious fictitious ADJ issue-458 98 20 enterprises enterprise NOUN issue-458 98 21 , , PUNCT issue-458 98 22 elimination elimination NOUN issue-458 98 23 of of ADP issue-458 98 24 “ " PUNCT issue-458 98 25 tax tax NOUN issue-458 98 26 holes hole NOUN issue-458 98 27 ” " PUNCT issue-458 98 28 . . PUNCT issue-458 99 1 3 3 X issue-458 99 2 ) ) PUNCT issue-458 99 3 avoidance avoidance NOUN issue-458 99 4 of of ADP issue-458 99 5 corruption corruption NOUN issue-458 99 6 risk risk NOUN issue-458 99 7 through through ADP issue-458 99 8 anticipation anticipation NOUN issue-458 99 9 of of ADP issue-458 99 10 a a DET issue-458 99 11 clear clear ADJ issue-458 99 12 definition definition NOUN issue-458 99 13 of of ADP issue-458 99 14 bases basis NOUN issue-458 99 15 for for ADP issue-458 99 16 conducting conduct VERB issue-458 99 17 unscheduled unscheduled ADJ issue-458 99 18 exit exit NOUN issue-458 99 19 inspection inspection NOUN issue-458 99 20 of of ADP issue-458 99 21 a a DET issue-458 99 22 payer payer NOUN issue-458 99 23 by by ADP issue-458 99 24 tax tax NOUN issue-458 99 25 authorities authority NOUN issue-458 99 26 for for ADP issue-458 99 27 the the DET issue-458 99 28 definition definition NOUN issue-458 99 29 of of ADP issue-458 99 30 the the DET issue-458 99 31 reliability reliability NOUN issue-458 99 32 of of ADP issue-458 99 33 the the DET issue-458 99 34 budgetary budgetary ADJ issue-458 99 35 compensation compensation NOUN issue-458 99 36 . . PUNCT issue-458 100 1 4 4 X issue-458 100 2 ) ) PUNCT issue-458 100 3 impossibility impossibility NOUN issue-458 100 4 of of ADP issue-458 100 5 registration registration NOUN issue-458 100 6 of of ADP issue-458 100 7 fictitious fictitious ADJ issue-458 100 8 enterprises enterprise NOUN issue-458 100 9 . . PUNCT issue-458 101 1 5 5 X issue-458 101 2 ) ) PUNCT issue-458 101 3 introduction introduction NOUN issue-458 101 4 of of ADP issue-458 101 5 special special ADJ issue-458 101 6 control control NOUN issue-458 101 7 over over ADP issue-458 101 8 the the DET issue-458 101 9 activity activity NOUN issue-458 101 10 of of ADP issue-458 101 11 newly newly ADV issue-458 101 12 formed form VERB issue-458 101 13 enterprises enterprise NOUN issue-458 101 14 at at ADP issue-458 101 15 the the DET issue-458 101 16 initial initial ADJ issue-458 101 17 level level NOUN issue-458 101 18 ( ( PUNCT issue-458 101 19 up up ADP issue-458 101 20 to to PART issue-458 101 21 one one NUM issue-458 101 22 year year NOUN issue-458 101 23 ) ) PUNCT issue-458 101 24 , , PUNCT issue-458 101 25 in in ADP issue-458 101 26 particular particular ADJ issue-458 101 27 , , PUNCT issue-458 101 28 the the DET issue-458 101 29 introduction introduction NOUN issue-458 101 30 of of ADP issue-458 101 31 monthly monthly ADJ issue-458 101 32 submission submission NOUN issue-458 101 33 of of ADP issue-458 101 34 tax tax NOUN issue-458 101 35 declarations declaration NOUN issue-458 101 36 , , PUNCT issue-458 101 37 use use NOUN issue-458 101 38 of of ADP issue-458 101 39 financial financial ADJ issue-458 101 40 guarantees guarantee NOUN issue-458 101 41 and and CCONJ issue-458 101 42 separate separate ADJ issue-458 101 43 tax tax NOUN issue-458 101 44 audits audits NOUN issue-458 101 45 . . PUNCT issue-458 102 1 6 6 NUM issue-458 102 2 ) ) PUNCT issue-458 102 3 increase increase NOUN issue-458 102 4 in in ADP issue-458 102 5 the the DET issue-458 102 6 level level NOUN issue-458 102 7 of of ADP issue-458 102 8 tax tax NOUN issue-458 102 9 culture culture NOUN issue-458 102 10 , , PUNCT issue-458 102 11 development development NOUN issue-458 102 12 of of ADP issue-458 102 13 the the DET issue-458 102 14 partnership partnership NOUN issue-458 102 15 , , PUNCT issue-458 102 16 direction direction NOUN issue-458 102 17 of of ADP issue-458 102 18 tax tax NOUN issue-458 102 19 administration administration NOUN issue-458 102 20 activity activity NOUN issue-458 102 21 for for ADP issue-458 102 22 needs need NOUN issue-458 102 23 of of ADP issue-458 102 24 a a DET issue-458 102 25 taxpayer taxpayer NOUN issue-458 102 26 . . PUNCT issue-458 103 1 thus thus ADV issue-458 103 2 , , PUNCT issue-458 103 3 the the DET issue-458 103 4 level level NOUN issue-458 103 5 of of ADP issue-458 103 6 assessment assessment NOUN issue-458 103 7 of of ADP issue-458 103 8 burden burden NOUN issue-458 103 9 of of ADP issue-458 103 10 taxation taxation NOUN issue-458 103 11 in in ADP issue-458 103 12 ukraine ukraine PROPN issue-458 103 13 shows show VERB issue-458 103 14 that that SCONJ issue-458 103 15 taxation taxation NOUN issue-458 103 16 has have VERB issue-458 103 17 a a DET issue-458 103 18 moderate moderate ADJ issue-458 103 19 character character NOUN issue-458 103 20 in in ADP issue-458 103 21 comparison comparison NOUN issue-458 103 22 with with ADP issue-458 103 23 the the DET issue-458 103 24 market market NOUN issue-458 103 25 - - PUNCT issue-458 103 26 developed develop VERB issue-458 103 27 countries country NOUN issue-458 103 28 of of ADP issue-458 103 29 the the DET issue-458 103 30 world world NOUN issue-458 103 31 and and CCONJ issue-458 103 32 there there PRON issue-458 103 33 is be VERB issue-458 103 34 the the DET issue-458 103 35 basis basis NOUN issue-458 103 36 for for ADP issue-458 103 37 the the DET issue-458 103 38 formation formation NOUN issue-458 103 39 of of ADP issue-458 103 40 organizational organizational ADJ issue-458 103 41 and and CCONJ issue-458 103 42 methodical methodical ADJ issue-458 103 43 providing providing NOUN issue-458 103 44 of of ADP issue-458 103 45 enterprise enterprise NOUN issue-458 103 46 ’s ’s PART issue-458 103 47 tax tax NOUN issue-458 103 48 policy policy NOUN issue-458 103 49 in in ADP issue-458 103 50 a a DET issue-458 103 51 part part NOUN issue-458 103 52 of of ADP issue-458 103 53 taxation taxation NOUN issue-458 103 54 . . PUNCT issue-458 104 1 references reference NOUN issue-458 104 2 : : PUNCT issue-458 104 3 balan balan PROPN issue-458 104 4 о о PROPN issue-458 104 5 . . PROPN issue-458 104 6 , , PUNCT issue-458 104 7 maslennikov maslennikov PROPN issue-458 104 8 y. y. PROPN issue-458 104 9 , , PUNCT issue-458 104 10 selivanova selivanova PROPN issue-458 104 11 n. n. PROPN issue-458 104 12 ( ( PUNCT issue-458 104 13 2017 2017 NUM issue-458 104 14 ) ) PUNCT issue-458 104 15 . . PUNCT issue-458 105 1 identifying identify VERB issue-458 105 2 areas area NOUN issue-458 105 3 and and CCONJ issue-458 105 4 components component NOUN issue-458 105 5 of of ADP issue-458 105 6 the the DET issue-458 105 7 management management NOUN issue-458 105 8 decisions decision NOUN issue-458 105 9 for for ADP issue-458 105 10 small small ADJ issue-458 105 11 industrial industrial ADJ issue-458 105 12 enterprises enterprise NOUN issue-458 105 13 the the DET issue-458 105 14 second second ADJ issue-458 105 15 and and CCONJ issue-458 105 16 third third ADJ issue-458 105 17 group group NOUN issue-458 105 18 of of ADP issue-458 105 19 simplified simplified ADJ issue-458 105 20 tax tax NOUN issue-458 105 21 system system NOUN issue-458 105 22 . . PUNCT issue-458 106 1 marketing marketing NOUN issue-458 106 2 i i PRON issue-458 106 3 menedgment menedgment NOUN issue-458 106 4 innovatzij innovatzij NOUN issue-458 106 5 – – PUNCT issue-458 106 6 marketing marketing NOUN issue-458 106 7 and and CCONJ issue-458 106 8 management management NOUN issue-458 106 9 of of ADP issue-458 106 10 innovations innovation NOUN issue-458 106 11 , , PUNCT issue-458 106 12 no no DET issue-458 106 13 3 3 NUM issue-458 106 14 , , PUNCT issue-458 106 15 257 257 NUM issue-458 106 16 - - SYM issue-458 106 17 266 266 NUM issue-458 106 18 . . PUNCT issue-458 107 1 bizresurs bizresur NOUN issue-458 107 2 . . PUNCT issue-458 108 1 ( ( PUNCT issue-458 108 2 2016 2016 NUM issue-458 108 3 , , PUNCT issue-458 108 4 april april PROPN issue-458 108 5 26 26 NUM issue-458 108 6 ) ) PUNCT issue-458 108 7 . . PUNCT issue-458 109 1 ukrainzi ukrainzi PROPN issue-458 109 2 derzhat derzhat PRON issue-458 109 3 v v ADP issue-458 109 4 polskih polskih PROPN issue-458 109 5 bankah bankah PROPN issue-458 109 6 pochti pochti VERB issue-458 109 7 $ $ SYM issue-458 109 8 230 230 NUM issue-458 109 9 mln mln NOUN issue-458 109 10 . . PUNCT issue-458 110 1 [ [ X issue-458 110 2 the the DET issue-458 110 3 ukrainians ukrainians PROPN issue-458 110 4 keep keep VERB issue-458 110 5 in in ADP issue-458 110 6 polish polish ADJ issue-458 110 7 banks bank NOUN issue-458 110 8 nearly nearly ADV issue-458 110 9 $ $ SYM issue-458 110 10 230 230 NUM issue-458 110 11 mln mln NOUN issue-458 110 12 . . PUNCT issue-458 110 13 ] ] PUNCT issue-458 110 14 . . PUNCT issue-458 111 1 retrieved retrieve VERB issue-458 111 2 from from ADP issue-458 111 3 : : PUNCT issue-458 111 4 http://bizresurs.com.ua/news/ukraincy-derzhat-v-polskikhbankakhpoch.html http://bizresurs.com.ua/news/ukraincy-derzhat-v-polskikhbankakhpoch.html NUM issue-458 111 5 doing do VERB issue-458 111 6 business business NOUN issue-458 111 7 ( ( PUNCT issue-458 111 8 2017 2017 NUM issue-458 111 9 ) ) PUNCT issue-458 111 10 . . PUNCT issue-458 112 1 retrieved retrieve VERB issue-458 112 2 from from ADP issue-458 112 3 : : PUNCT issue-458 112 4 http://doingbusiness.org http://doingbusiness.org PROPN issue-458 112 5 lomachynska lomachynska PROPN issue-458 112 6 i. i. NOUN issue-458 112 7 ( ( PUNCT issue-458 112 8 2014 2014 NUM issue-458 112 9 ) ) PUNCT issue-458 112 10 . . PUNCT issue-458 113 1 vplyv vplyv PROPN issue-458 113 2 fiskalnoi fiskalnoi PROPN issue-458 113 3 polityky polityky NOUN issue-458 113 4 derzhavy derzhavy ADV issue-458 113 5 na na ADP issue-458 113 6 finansovu finansovu PROPN issue-458 113 7 stiikist stiikist PROPN issue-458 113 8 ukrainskykh ukrainskykh ADJ issue-458 113 9 pidpryiemstv pidpryiemstv NOUN issue-458 114 1 [ [ X issue-458 114 2 influence influence NOUN issue-458 114 3 of of ADP issue-458 114 4 fiscal fiscal ADJ issue-458 114 5 policy policy NOUN issue-458 114 6 on on ADP issue-458 114 7 financial financial ADJ issue-458 114 8 stability stability NOUN issue-458 114 9 of of ADP issue-458 114 10 ukrainian ukrainian ADJ issue-458 114 11 companies company NOUN issue-458 114 12 ] ] PUNCT issue-458 114 13 . . PUNCT issue-458 115 1 visnyk visnyk ADJ issue-458 115 2 odeskoho odeskoho NOUN issue-458 115 3 natsionalnoho natsionalnoho NOUN issue-458 115 4 universytetu universytetu X issue-458 115 5 . . PUNCT issue-458 116 1 ekonomika ekonomika X issue-458 116 2 . . PUNCT issue-458 117 1 – – PUNCT issue-458 117 2 odesa odesa PROPN issue-458 117 3 national national PROPN issue-458 117 4 university university PROPN issue-458 117 5 herald herald PROPN issue-458 117 6 , , PUNCT issue-458 117 7 vol vol NOUN issue-458 117 8 . . PROPN issue-458 117 9 19 19 NUM issue-458 117 10 , , PUNCT issue-458 117 11 issue issue NOUN issue-458 117 12 2 2 NUM issue-458 117 13 , , PUNCT issue-458 117 14 no no INTJ issue-458 117 15 . . NOUN issue-458 117 16 5 5 NUM issue-458 117 17 , , PUNCT issue-458 117 18 173 173 NUM issue-458 117 19 - - SYM issue-458 117 20 177 177 NUM issue-458 117 21 . . PUNCT issue-458 118 1 ( ( PUNCT issue-458 118 2 in in ADP issue-458 118 3 ukrainian ukrainian ADJ issue-458 118 4 ) ) PUNCT issue-458 118 5 ministry ministry PROPN issue-458 118 6 of of ADP issue-458 118 7 finance finance PROPN issue-458 118 8 of of ADP issue-458 118 9 ukraine ukraine NOUN issue-458 118 10 ( ( PUNCT issue-458 118 11 2018 2018 NUM issue-458 118 12 ) ) PUNCT issue-458 118 13 . . PUNCT issue-458 119 1 vypolneniye vypolneniye PROPN issue-458 119 2 gosudarstvennogo gosudarstvennogo PROPN issue-458 119 3 byudzheta byudzheta PROPN issue-458 119 4 ukrainy ukrainy ADJ issue-458 120 1 [ [ X issue-458 120 2 implementation implementation NOUN issue-458 120 3 of of ADP issue-458 120 4 the the DET issue-458 120 5 state state NOUN issue-458 120 6 budget budget NOUN issue-458 120 7 of of ADP issue-458 120 8 ukraine ukraine NOUN issue-458 120 9 ] ] PUNCT issue-458 120 10 . . PUNCT issue-458 121 1 retrieved retrieve VERB issue-458 121 2 from from ADP issue-458 121 3 : : PUNCT issue-458 121 4 https://index.minfin.com.ua/finance/budget/gov/ https://index.minfin.com.ua/finance/budget/gov/ X issue-458 121 5 public public ADJ issue-458 121 6 service service NOUN issue-458 121 7 of of ADP issue-458 121 8 statistics statistic NOUN issue-458 121 9 of of ADP issue-458 121 10 ukraine ukraine NOUN issue-458 121 11 ( ( PUNCT issue-458 121 12 2017 2017 NUM issue-458 121 13 ) ) PUNCT issue-458 121 14 . . PUNCT issue-458 122 1 retrieved retrieve VERB issue-458 122 2 from from ADP issue-458 122 3 : : PUNCT issue-458 122 4 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-458 122 5 pwc pwc NOUN issue-458 122 6 ( ( PUNCT issue-458 122 7 2018 2018 NUM issue-458 122 8 ) ) PUNCT issue-458 122 9 . . PUNCT issue-458 123 1 paying pay VERB issue-458 123 2 taxes taxis NOUN issue-458 123 3 2017 2017 NUM issue-458 123 4 . . PUNCT issue-458 124 1 retrieved retrieve VERB issue-458 124 2 from from ADP issue-458 124 3 : : PUNCT issue-458 124 4 http://pwc.com/gx/en/paying-taxes/pdf/pwcpayingtaxes-2017.pdf http://pwc.com/gx/en/paying-taxes/pdf/pwcpayingtaxes-2017.pdf PROPN issue-458 124 5 savchenko savchenko PROPN issue-458 124 6 v.f v.f PROPN issue-458 124 7 . . PROPN issue-458 124 8 & & CCONJ issue-458 124 9 los los PROPN issue-458 124 10 a.f a.f PROPN issue-458 124 11 . . PUNCT issue-458 125 1 ( ( PUNCT issue-458 125 2 2011 2011 NUM issue-458 125 3 ) ) PUNCT issue-458 125 4 . . PUNCT issue-458 126 1 ozhinka ozhinka PROPN issue-458 126 2 rivnja rivnja VERB issue-458 126 3 podatkovogo podatkovogo PROPN issue-458 126 4 navantazhnnja navantazhnnja PROPN issue-458 126 5 v v NUM issue-458 126 6 ukaine ukaine NOUN issue-458 127 1 [ [ X issue-458 127 2 assessment assessment NOUN issue-458 127 3 of of ADP issue-458 127 4 level level NOUN issue-458 127 5 of of ADP issue-458 127 6 burden burden NOUN issue-458 127 7 of of ADP issue-458 127 8 taxation taxation NOUN issue-458 127 9 in in ADP issue-458 127 10 ukraine ukraine NOUN issue-458 127 11 ] ] PUNCT issue-458 127 12 . . PUNCT issue-458 128 1 economichnij economichnij PROPN issue-458 128 2 chasopis chasopi VERB issue-458 128 3 – – PUNCT issue-458 128 4 ххi ххi NOUN issue-458 128 5 – – PUNCT issue-458 128 6 economic economic ADJ issue-458 128 7 annals annal NOUN issue-458 128 8 - - PUNCT issue-458 128 9 xxi xxi ADJ issue-458 128 10 , , PUNCT issue-458 128 11 no no NOUN issue-458 128 12 . . NOUN issue-458 128 13 9/10 9/10 NUM issue-458 128 14 , , PUNCT issue-458 128 15 25 25 NUM issue-458 128 16 - - SYM issue-458 128 17 28 28 NUM issue-458 128 18 . . PUNCT issue-458 129 1 ( ( PUNCT issue-458 129 2 in in ADP issue-458 129 3 ukrainian ukrainian ADJ issue-458 129 4 ) ) PUNCT issue-458 129 5 sokolovska sokolovska NOUN issue-458 129 6 a.m. a.m. PROPN issue-458 129 7 ( ( PUNCT issue-458 129 8 2008 2008 NUM issue-458 129 9 ) ) PUNCT issue-458 129 10 . . PUNCT issue-458 130 1 metodologichni metodologichni PROPN issue-458 130 2 ta ta AUX issue-458 130 3 metodichni metodichni PROPN issue-458 130 4 aspecti aspecti PROPN issue-458 130 5 viznachennja viznachennja PROPN issue-458 130 6 podatkovogo podatkovogo PROPN issue-458 130 7 navantazhennja navantazhennja ADJ issue-458 130 8 na na ADP issue-458 130 9 pratzy pratzy NOUN issue-458 130 10 , , PUNCT issue-458 130 11 capital capital NOUN issue-458 130 12 i i PRON issue-458 130 13 spozhivannja spozhivannja VERB issue-458 130 14 [ [ X issue-458 130 15 methodological methodological ADJ issue-458 130 16 and and CCONJ issue-458 130 17 methodical methodical ADJ issue-458 130 18 aspects aspect NOUN issue-458 130 19 of of ADP issue-458 130 20 definition definition NOUN issue-458 130 21 of of ADP issue-458 130 22 burden burden NOUN issue-458 130 23 of of ADP issue-458 130 24 taxation taxation NOUN issue-458 130 25 on on ADP issue-458 130 26 work work NOUN issue-458 130 27 , , PUNCT issue-458 130 28 capital capital NOUN issue-458 130 29 and and CCONJ issue-458 130 30 consumption consumption NOUN issue-458 130 31 ] ] PUNCT issue-458 130 32 . . PUNCT issue-458 131 1 finansy finansy ADJ issue-458 131 2 ukrainy ukrainy ADJ issue-458 131 3 – – PUNCT issue-458 131 4 finansi finansi NOUN issue-458 131 5 ukraini ukraini PROPN issue-458 131 6 , , PUNCT issue-458 131 7 no no INTJ issue-458 131 8 . . NOUN issue-458 131 9 1 1 NUM issue-458 131 10 , , PUNCT issue-458 131 11 65 65 NUM issue-458 131 12 - - SYM issue-458 131 13 76 76 NUM issue-458 131 14 . . PUNCT issue-458 132 1 ( ( PUNCT issue-458 132 2 in in ADP issue-458 132 3 ukrainian ukrainian ADJ issue-458 132 4 ) ) PUNCT issue-458 132 5 state state NOUN issue-458 132 6 fiscal fiscal ADJ issue-458 132 7 service service NOUN issue-458 132 8 of of ADP issue-458 132 9 ukraine ukraine NOUN issue-458 132 10 ( ( PUNCT issue-458 132 11 2015 2015 NUM issue-458 132 12 - - SYM issue-458 132 13 2018 2018 NUM issue-458 132 14 ) ) PUNCT issue-458 132 15 . . PUNCT issue-458 133 1 plany plany PROPN issue-458 133 2 ta ta ADP issue-458 133 3 zvity zvity PROPN issue-458 133 4 roboty roboty PROPN issue-458 133 5 derzhavnoi derzhavnoi PROPN issue-458 133 6 fiskalnoi fiskalnoi PROPN issue-458 133 7 sluzhby sluzhby VERB issue-458 133 8 ukrainy ukrainy ADJ issue-458 133 9 plans plan NOUN issue-458 133 10 and and CCONJ issue-458 133 11 reports report NOUN issue-458 133 12 of of ADP issue-458 133 13 the the DET issue-458 133 14 state state NOUN issue-458 133 15 fiscal fiscal ADJ issue-458 133 16 service service NOUN issue-458 133 17 of of ADP issue-458 133 18 ukraine ukraine NOUN issue-458 133 19 . . PUNCT issue-458 134 1 retrieved retrieve VERB issue-458 134 2 from from ADP issue-458 134 3 : : PUNCT issue-458 134 4 http://sfs.gov.ua/diyalnist-/plani-ta-zvitiroboti-/237691.html http://sfs.gov.ua/diyalnist-/plani-ta-zvitiroboti-/237691.html PROPN issue-458 134 5 verkhovna verkhovna VERB issue-458 134 6 rada rada PROPN issue-458 134 7 of of ADP issue-458 134 8 ukraine ukraine PROPN issue-458 134 9 ( ( PUNCT issue-458 134 10 2010 2010 NUM issue-458 134 11 ) ) PUNCT issue-458 134 12 . . PUNCT issue-458 135 1 law law NOUN issue-458 135 2 of of ADP issue-458 135 3 ukraine ukraine PROPN issue-458 135 4 . . PUNCT issue-458 136 1 podatkovij podatkovij PROPN issue-458 136 2 kodeks kodeks PROPN issue-458 136 3 ukraiyny ukraiyny X issue-458 137 1 [ [ X issue-458 137 2 tax tax NOUN issue-458 137 3 code code NOUN issue-458 137 4 of of ADP issue-458 137 5 ukraine ukraine NOUN issue-458 137 6 ] ] PUNCT issue-458 137 7 . . PUNCT issue-458 138 1 no no INTJ issue-458 138 2 . . NOUN issue-458 139 1 2755 2755 NUM issue-458 139 2 - - PUNCT issue-458 139 3 vii vii PROPN issue-458 139 4 . . PROPN issue-458 139 5 retrieved retrieve VERB issue-458 139 6 may may AUX issue-458 139 7 , , PUNCT issue-458 139 8 2018 2018 NUM issue-458 139 9 , , PUNCT issue-458 139 10 from from ADP issue-458 139 11 : : PUNCT issue-458 139 12 http://zakon2.rada.gov.ua/laws/show/2755-17 http://zakon2.rada.gov.ua/laws/show/2755-17 X issue-458 139 13 ( ( PUNCT issue-458 139 14 in in ADP issue-458 139 15 ukrainian ukrainian ADJ issue-458 139 16 ) ) PUNCT issue-458 139 17 verkhovna verkhovna VERB issue-458 139 18 rada rada PROPN issue-458 139 19 of of ADP issue-458 139 20 ukraine ukraine PROPN issue-458 139 21 ( ( PUNCT issue-458 139 22 2016 2016 NUM issue-458 139 23 ) ) PUNCT issue-458 139 24 . . PUNCT issue-458 140 1 law law NOUN issue-458 140 2 of of ADP issue-458 140 3 ukraine ukraine PROPN issue-458 140 4 . . PUNCT issue-458 141 1 pro pro ADJ issue-458 141 2 vnesennja vnesennja X issue-458 141 3 zmin zmin NOUN issue-458 141 4 do do AUX issue-458 141 5 podatkovogo podatkovogo VERB issue-458 141 6 kodeksu kodeksu PROPN issue-458 141 7 ukraiyny ukraiyny PROPN issue-458 141 8 ta ta PROPN issue-458 141 9 dejakih dejakih PROPN issue-458 141 10 zakonodavchih zakonodavchih PROPN issue-458 141 11 aktiv aktiv PROPN issue-458 141 12 ukraiyny ukraiyny PROPN issue-458 141 13 chodo chodo PROPN issue-458 141 14 zabezpechennja zabezpechennja PROPN issue-458 141 15 zbalansovanosti zbalansovanosti PROPN issue-458 141 16 budzhetnih budzhetnih PROPN issue-458 141 17 nadhodzhen nadhodzhen AUX issue-458 141 18 u u PROPN issue-458 141 19 2016 2016 NUM issue-458 141 20 . . PUNCT issue-458 142 1 [ [ X issue-458 142 2 about about ADP issue-458 142 3 the the DET issue-458 142 4 introduction introduction NOUN issue-458 142 5 of of ADP issue-458 142 6 amendments amendment NOUN issue-458 142 7 to to ADP issue-458 142 8 the the DET issue-458 142 9 tax tax NOUN issue-458 142 10 code code NOUN issue-458 142 11 of of ADP issue-458 142 12 ukraine ukraine PROPN issue-458 142 13 and and CCONJ issue-458 142 14 other other ADJ issue-458 142 15 legal legal ADJ issue-458 142 16 acts act NOUN issue-458 142 17 of of ADP issue-458 142 18 ukraine ukraine NOUN issue-458 142 19 concerning concern VERB issue-458 142 20 balance balance NOUN issue-458 142 21 of of ADP issue-458 142 22 budgetary budgetary ADJ issue-458 142 23 revenues revenue NOUN issue-458 142 24 in in ADP issue-458 142 25 2016 2016 NUM issue-458 142 26 ] ] PUNCT issue-458 142 27 . . PUNCT issue-458 143 1 retrieved retrieve VERB issue-458 143 2 maу maу NOUN issue-458 143 3 , , PUNCT issue-458 143 4 2018 2018 NUM issue-458 143 5 , , PUNCT issue-458 143 6 from from ADP issue-458 143 7 : : PUNCT issue-458 143 8 zakon3.rada.gov.ua/laws/show/909-19 zakon3.rada.gov.ua/laws/show/909-19 PROPN issue-458 143 9 ( ( PUNCT issue-458 143 10 in in ADP issue-458 143 11 ukrainian ukrainian ADJ issue-458 143 12 ) ) PUNCT issue-458 143 13 world world PROPN issue-458 143 14 bank bank PROPN issue-458 143 15 ( ( PUNCT issue-458 143 16 2017 2017 NUM issue-458 143 17 ) ) PUNCT issue-458 143 18 . . PUNCT issue-458 144 1 doing do VERB issue-458 144 2 business business NOUN issue-458 144 3 2017 2017 NUM issue-458 144 4 : : PUNCT issue-458 144 5 equal equal ADJ issue-458 144 6 opportunity opportunity NOUN issue-458 144 7 for for ADP issue-458 144 8 all all PRON issue-458 144 9 : : PUNCT issue-458 144 10 comparing compare VERB issue-458 144 11 business business NOUN issue-458 144 12 regulation regulation NOUN issue-458 144 13 for for ADP issue-458 144 14 domestic domestic ADJ issue-458 144 15 firms firm NOUN issue-458 144 16 in in ADP issue-458 144 17 190 190 NUM issue-458 144 18 economies economy NOUN issue-458 144 19 . . PUNCT issue-458 145 1 retrieved retrieve VERB issue-458 145 2 from from ADP issue-458 145 3 : : PUNCT issue-458 145 4 http://www.doingbusiness.org/~/media/wbg/doingbusiness/ http://www.doingbusiness.org/~/media/wbg/doingbusiness/ NOUN issue-458 145 5 documents document NOUN issue-458 145 6 / / SYM issue-458 145 7 annual annual ADJ issue-458 145 8 - - PUNCT issue-458 145 9 reports report NOUN issue-458 145 10 / / SYM issue-458 145 11 english english PROPN issue-458 145 12 / / SYM issue-458 145 13 db17 db17 PROPN issue-458 145 14 - - PUNCT issue-458 145 15 report.pdf report.pdf NOUN