id sid tid token lemma pos issue-494 1 1 baltic baltic PROPN issue-494 1 2 journal journal PROPN issue-494 1 3 of of ADP issue-494 1 4 economic economic ADJ issue-494 1 5 studies study NOUN issue-494 1 6 159 159 NUM issue-494 1 7 vol vol NOUN issue-494 1 8 . . PROPN issue-494 2 1 4 4 NUM issue-494 2 2 , , PUNCT issue-494 2 3 no no INTJ issue-494 2 4 . . NOUN issue-494 2 5 4 4 NUM issue-494 2 6 , , PUNCT issue-494 2 7 2018 2018 NUM issue-494 2 8 corresponding correspond VERB issue-494 2 9 author author NOUN issue-494 2 10 : : PUNCT issue-494 2 11 1 1 NUM issue-494 2 12 kyiv kyiv PROPN issue-494 2 13 national national PROPN issue-494 2 14 university university PROPN issue-494 2 15 of of ADP issue-494 2 16 trade trade NOUN issue-494 2 17 and and CCONJ issue-494 2 18 economics economic NOUN issue-494 2 19 , , PUNCT issue-494 2 20 ukraine ukraine NOUN issue-494 2 21 . . PUNCT issue-494 3 1 e e X issue-494 3 2 - - NOUN issue-494 3 3 mail mail NOUN issue-494 3 4 : : PUNCT issue-494 3 5 ljudmila.kozarezenko@gmail.com ljudmila.kozarezenko@gmail.com X issue-494 3 6 2 2 NUM issue-494 3 7 sese sese NOUN issue-494 3 8 “ " PUNCT issue-494 3 9 the the DET issue-494 3 10 academy academy NOUN issue-494 3 11 of of ADP issue-494 3 12 financial financial ADJ issue-494 3 13 management management NOUN issue-494 3 14 ” " PUNCT issue-494 3 15 , , PUNCT issue-494 3 16 ukraine ukraine NOUN issue-494 3 17 . . PUNCT issue-494 4 1 e e X issue-494 4 2 - - NOUN issue-494 4 3 mail mail NOUN issue-494 4 4 : : PUNCT issue-494 5 1 tochilinaivgs@gmail.com tochilinaivgs@gmail.com X issue-494 5 2 doi doi NOUN issue-494 5 3 : : PUNCT issue-494 5 4 https://doi.org/10.30525/2256-0742/2018-4-4-159-165 https://doi.org/10.30525/2256-0742/2018-4-4-159-165 ADP issue-494 5 5 tax tax NOUN issue-494 5 6 advantages advantage NOUN issue-494 5 7 of of ADP issue-494 5 8 local local ADJ issue-494 5 9 budgets budget NOUN issue-494 5 10 as as ADP issue-494 5 11 an an DET issue-494 5 12 instrument instrument NOUN issue-494 5 13 of of ADP issue-494 5 14 financial financial ADJ issue-494 5 15 capacity capacity NOUN issue-494 5 16 of of ADP issue-494 5 17 territorial territorial ADJ issue-494 5 18 communities community NOUN issue-494 5 19 liudmyla liudmyla PROPN issue-494 5 20 kozarezenko1 kozarezenko1 PROPN issue-494 5 21 , , PUNCT issue-494 5 22 iryna iryna VERB issue-494 5 23 tochylina2 tochylina2 PROPN issue-494 5 24 abstract abstract ADJ issue-494 5 25 . . PUNCT issue-494 6 1 purpose purpose NOUN issue-494 6 2 . . PUNCT issue-494 7 1 the the DET issue-494 7 2 article article NOUN issue-494 7 3 is be AUX issue-494 7 4 devoted devote VERB issue-494 7 5 to to ADP issue-494 7 6 the the DET issue-494 7 7 study study NOUN issue-494 7 8 of of ADP issue-494 7 9 the the DET issue-494 7 10 structure structure NOUN issue-494 7 11 of of ADP issue-494 7 12 tax tax NOUN issue-494 7 13 revenues revenue NOUN issue-494 7 14 of of ADP issue-494 7 15 local local ADJ issue-494 7 16 budgets budget NOUN issue-494 7 17 as as ADP issue-494 7 18 an an DET issue-494 7 19 instrument instrument NOUN issue-494 7 20 of of ADP issue-494 7 21 socio socio NOUN issue-494 7 22 - - PUNCT issue-494 7 23 economic economic ADJ issue-494 7 24 development development NOUN issue-494 7 25 , , PUNCT issue-494 7 26 analysis analysis NOUN issue-494 7 27 of of ADP issue-494 7 28 the the DET issue-494 7 29 provision provision NOUN issue-494 7 30 of of ADP issue-494 7 31 local local ADJ issue-494 7 32 budgets budget NOUN issue-494 7 33 by by ADP issue-494 7 34 their their PRON issue-494 7 35 own own ADJ issue-494 7 36 sources source NOUN issue-494 7 37 of of ADP issue-494 7 38 income income NOUN issue-494 7 39 , , PUNCT issue-494 7 40 revealing reveal VERB issue-494 7 41 and and CCONJ issue-494 7 42 substantiating substantiate VERB issue-494 7 43 directions direction NOUN issue-494 7 44 for for ADP issue-494 7 45 increasing increase VERB issue-494 7 46 the the DET issue-494 7 47 financial financial ADJ issue-494 7 48 capacity capacity NOUN issue-494 7 49 of of ADP issue-494 7 50 territorial territorial ADJ issue-494 7 51 communities community NOUN issue-494 7 52 . . PUNCT issue-494 8 1 methodology methodology NOUN issue-494 8 2 . . PUNCT issue-494 9 1 recommended recommend VERB issue-494 9 2 by by ADP issue-494 9 3 the the DET issue-494 9 4 committee committee NOUN issue-494 9 5 of of ADP issue-494 9 6 ministers minister NOUN issue-494 9 7 to to ADP issue-494 9 8 member member NOUN issue-494 9 9 states state NOUN issue-494 9 10 indicators indicator NOUN issue-494 9 11 of of ADP issue-494 9 12 financial financial ADJ issue-494 9 13 autonomy autonomy NOUN issue-494 9 14 of of ADP issue-494 9 15 local local ADJ issue-494 9 16 authorities authority NOUN issue-494 9 17 are be AUX issue-494 9 18 calculated calculate VERB issue-494 9 19 and and CCONJ issue-494 9 20 analysed analyse VERB issue-494 9 21 for for ADP issue-494 9 22 ukraine ukraine NOUN issue-494 9 23 in in ADP issue-494 9 24 comparison comparison NOUN issue-494 9 25 with with ADP issue-494 9 26 some some DET issue-494 9 27 european european ADJ issue-494 9 28 countries country NOUN issue-494 9 29 . . PUNCT issue-494 10 1 a a DET issue-494 10 2 retrospective retrospective ADJ issue-494 10 3 analysis analysis NOUN issue-494 10 4 of of ADP issue-494 10 5 revenues revenue NOUN issue-494 10 6 of of ADP issue-494 10 7 local local ADJ issue-494 10 8 budgets budget NOUN issue-494 10 9 in in ADP issue-494 10 10 ukraine ukraine NOUN issue-494 10 11 and and CCONJ issue-494 10 12 the the DET issue-494 10 13 world world NOUN issue-494 10 14 in in ADP issue-494 10 15 2013 2013 NUM issue-494 10 16 - - SYM issue-494 10 17 2017 2017 NUM issue-494 10 18 was be AUX issue-494 10 19 conducted conduct VERB issue-494 10 20 . . PUNCT issue-494 11 1 the the DET issue-494 11 2 tax tax NOUN issue-494 11 3 base base NOUN issue-494 11 4 for for ADP issue-494 11 5 property property NOUN issue-494 11 6 different different ADJ issue-494 11 7 from from ADP issue-494 11 8 the the DET issue-494 11 9 land land NOUN issue-494 11 10 plot plot NOUN issue-494 11 11 in in ADP issue-494 11 12 15 15 NUM issue-494 11 13 regions region NOUN issue-494 11 14 of of ADP issue-494 11 15 ukraine ukraine NOUN issue-494 11 16 in in ADP issue-494 11 17 2013 2013 NUM issue-494 11 18 - - SYM issue-494 11 19 2017 2017 NUM issue-494 11 20 is be AUX issue-494 11 21 investigated investigate VERB issue-494 11 22 . . PUNCT issue-494 12 1 results result NOUN issue-494 12 2 . . PUNCT issue-494 13 1 the the DET issue-494 13 2 significant significant ADJ issue-494 13 3 predominance predominance NOUN issue-494 13 4 of of ADP issue-494 13 5 transfers transfer NOUN issue-494 13 6 over over ADP issue-494 13 7 tax tax NOUN issue-494 13 8 revenues revenue NOUN issue-494 13 9 in in ADP issue-494 13 10 the the DET issue-494 13 11 structure structure NOUN issue-494 13 12 of of ADP issue-494 13 13 local local ADJ issue-494 13 14 budget budget NOUN issue-494 13 15 revenues revenue NOUN issue-494 13 16 was be AUX issue-494 13 17 revealed reveal VERB issue-494 13 18 . . PUNCT issue-494 14 1 it it PRON issue-494 14 2 is be AUX issue-494 14 3 substantiated substantiate VERB issue-494 14 4 that that SCONJ issue-494 14 5 the the DET issue-494 14 6 growth growth NOUN issue-494 14 7 of of ADP issue-494 14 8 own own ADJ issue-494 14 9 tax tax NOUN issue-494 14 10 revenues revenue NOUN issue-494 14 11 of of ADP issue-494 14 12 local local ADJ issue-494 14 13 budgets budget NOUN issue-494 14 14 is be AUX issue-494 14 15 directly directly ADV issue-494 14 16 related relate VERB issue-494 14 17 to to ADP issue-494 14 18 the the DET issue-494 14 19 increase increase NOUN issue-494 14 20 in in ADP issue-494 14 21 the the DET issue-494 14 22 volume volume NOUN issue-494 14 23 of of ADP issue-494 14 24 income income NOUN issue-494 14 25 taxes taxis NOUN issue-494 14 26 on on ADP issue-494 14 27 the the DET issue-494 14 28 property property NOUN issue-494 14 29 . . PUNCT issue-494 15 1 it it PRON issue-494 15 2 is be AUX issue-494 15 3 proved prove VERB issue-494 15 4 that that SCONJ issue-494 15 5 one one NUM issue-494 15 6 of of ADP issue-494 15 7 the the DET issue-494 15 8 most most ADV issue-494 15 9 powerful powerful ADJ issue-494 15 10 instruments instrument NOUN issue-494 15 11 of of ADP issue-494 15 12 the the DET issue-494 15 13 socioeconomic socioeconomic ADJ issue-494 15 14 development development NOUN issue-494 15 15 of of ADP issue-494 15 16 regions region NOUN issue-494 15 17 is be AUX issue-494 15 18 projects project NOUN issue-494 15 19 taking take VERB issue-494 15 20 into into ADP issue-494 15 21 account account NOUN issue-494 15 22 the the DET issue-494 15 23 growth growth NOUN issue-494 15 24 of of ADP issue-494 15 25 taxes taxis NOUN issue-494 15 26 . . PUNCT issue-494 16 1 it it PRON issue-494 16 2 was be AUX issue-494 16 3 revealed reveal VERB issue-494 16 4 that that SCONJ issue-494 16 5 the the DET issue-494 16 6 unwillingness unwillingness NOUN issue-494 16 7 to to ADP issue-494 16 8 massive massive ADJ issue-494 16 9 use use NOUN issue-494 16 10 of of ADP issue-494 16 11 the the DET issue-494 16 12 latest late ADJ issue-494 16 13 financial financial ADJ issue-494 16 14 instruments instrument NOUN issue-494 16 15 of of ADP issue-494 16 16 economic economic ADJ issue-494 16 17 development development NOUN issue-494 16 18 does do AUX issue-494 16 19 not not PART issue-494 16 20 contribute contribute VERB issue-494 16 21 to to ADP issue-494 16 22 the the DET issue-494 16 23 dissemination dissemination NOUN issue-494 16 24 of of ADP issue-494 16 25 positive positive ADJ issue-494 16 26 global global ADJ issue-494 16 27 experience experience NOUN issue-494 16 28 in in ADP issue-494 16 29 the the DET issue-494 16 30 development development NOUN issue-494 16 31 of of ADP issue-494 16 32 regional regional ADJ issue-494 16 33 infrastructure infrastructure NOUN issue-494 16 34 and and CCONJ issue-494 16 35 expansion expansion NOUN issue-494 16 36 of of ADP issue-494 16 37 the the DET issue-494 16 38 tax tax NOUN issue-494 16 39 base base NOUN issue-494 16 40 . . PUNCT issue-494 17 1 in in ADP issue-494 17 2 ukraine ukraine NOUN issue-494 17 3 , , PUNCT issue-494 17 4 the the DET issue-494 17 5 tax tax NOUN issue-494 17 6 base base NOUN issue-494 17 7 of of ADP issue-494 17 8 property property NOUN issue-494 17 9 tax tax NOUN issue-494 17 10 is be AUX issue-494 17 11 not not PART issue-494 17 12 related relate VERB issue-494 17 13 to to ADP issue-494 17 14 the the DET issue-494 17 15 value value NOUN issue-494 17 16 of of ADP issue-494 17 17 the the DET issue-494 17 18 property property NOUN issue-494 17 19 but but CCONJ issue-494 17 20 depends depend VERB issue-494 17 21 on on ADP issue-494 17 22 its its PRON issue-494 17 23 size size NOUN issue-494 17 24 and and CCONJ issue-494 17 25 area area NOUN issue-494 17 26 , , PUNCT issue-494 17 27 which which PRON issue-494 17 28 significantly significantly ADV issue-494 17 29 differentiates differentiate VERB issue-494 17 30 the the DET issue-494 17 31 approach approach NOUN issue-494 17 32 in in ADP issue-494 17 33 other other ADJ issue-494 17 34 countries country NOUN issue-494 17 35 of of ADP issue-494 17 36 the the DET issue-494 17 37 world world NOUN issue-494 17 38 . . PUNCT issue-494 18 1 in in ADP issue-494 18 2 view view NOUN issue-494 18 3 of of ADP issue-494 18 4 this this PRON issue-494 18 5 , , PUNCT issue-494 18 6 local local ADJ issue-494 18 7 authorities authority NOUN issue-494 18 8 , , PUNCT issue-494 18 9 while while SCONJ issue-494 18 10 ensuring ensure VERB issue-494 18 11 the the DET issue-494 18 12 development development NOUN issue-494 18 13 of of ADP issue-494 18 14 local local ADJ issue-494 18 15 infrastructure infrastructure NOUN issue-494 18 16 , , PUNCT issue-494 18 17 should should AUX issue-494 18 18 be be AUX issue-494 18 19 interested interested ADJ issue-494 18 20 in in ADP issue-494 18 21 creating create VERB issue-494 18 22 a a DET issue-494 18 23 new new ADJ issue-494 18 24 housing housing NOUN issue-494 18 25 stock stock NOUN issue-494 18 26 , , PUNCT issue-494 18 27 timely timely ADV issue-494 18 28 putting put VERB issue-494 18 29 it it PRON issue-494 18 30 into into ADP issue-494 18 31 operation operation NOUN issue-494 18 32 , , PUNCT issue-494 18 33 having have VERB issue-494 18 34 in in ADP issue-494 18 35 its its PRON issue-494 18 36 structure structure NOUN issue-494 18 37 a a DET issue-494 18 38 certain certain ADJ issue-494 18 39 share share NOUN issue-494 18 40 of of ADP issue-494 18 41 dwellings dwelling NOUN issue-494 18 42 with with ADP issue-494 18 43 large large ADJ issue-494 18 44 areas area NOUN issue-494 18 45 ( ( PUNCT issue-494 18 46 which which PRON issue-494 18 47 will will AUX issue-494 18 48 increase increase VERB issue-494 18 49 the the DET issue-494 18 50 tax tax NOUN issue-494 18 51 base base NOUN issue-494 18 52 ) ) PUNCT issue-494 18 53 and and CCONJ issue-494 18 54 business business NOUN issue-494 18 55 property property NOUN issue-494 18 56 . . PUNCT issue-494 19 1 practical practical ADJ issue-494 19 2 implications implication NOUN issue-494 19 3 . . PUNCT issue-494 20 1 potential potential ADJ issue-494 20 2 property property NOUN issue-494 20 3 tax tax NOUN issue-494 20 4 can can AUX issue-494 20 5 be be AUX issue-494 20 6 enhanced enhance VERB issue-494 20 7 through through ADP issue-494 20 8 the the DET issue-494 20 9 use use NOUN issue-494 20 10 of of ADP issue-494 20 11 the the DET issue-494 20 12 method method NOUN issue-494 20 13 of of ADP issue-494 20 14 tax tax NOUN issue-494 20 15 increment increment NOUN issue-494 20 16 financing financing NOUN issue-494 20 17 that that PRON issue-494 20 18 will will AUX issue-494 20 19 enable enable VERB issue-494 20 20 finance finance NOUN issue-494 20 21 local local ADJ issue-494 20 22 infrastructure infrastructure NOUN issue-494 20 23 by by ADP issue-494 20 24 future future ADJ issue-494 20 25 revenues revenue NOUN issue-494 20 26 from from ADP issue-494 20 27 this this DET issue-494 20 28 tax tax NOUN issue-494 20 29 . . PUNCT issue-494 21 1 value value NOUN issue-494 21 2 / / SYM issue-494 21 3 originality originality NOUN issue-494 21 4 . . PUNCT issue-494 22 1 according accord VERB issue-494 22 2 to to ADP issue-494 22 3 the the DET issue-494 22 4 fact fact NOUN issue-494 22 5 that that SCONJ issue-494 22 6 ukraine ukraine PROPN issue-494 22 7 has have AUX issue-494 22 8 no no DET issue-494 22 9 clear clear ADJ issue-494 22 10 relationship relationship NOUN issue-494 22 11 between between ADP issue-494 22 12 the the DET issue-494 22 13 level level NOUN issue-494 22 14 of of ADP issue-494 22 15 development development NOUN issue-494 22 16 of of ADP issue-494 22 17 local local ADJ issue-494 22 18 infrastructure infrastructure NOUN issue-494 22 19 and and CCONJ issue-494 22 20 property property NOUN issue-494 22 21 tax tax NOUN issue-494 22 22 revenues revenue NOUN issue-494 22 23 , , PUNCT issue-494 22 24 but but CCONJ issue-494 22 25 mainly mainly ADV issue-494 22 26 evident evident ADJ issue-494 22 27 dependence dependence NOUN issue-494 22 28 on on ADP issue-494 22 29 the the DET issue-494 22 30 quantity quantity NOUN issue-494 22 31 and and CCONJ issue-494 22 32 quality quality NOUN issue-494 22 33 of of ADP issue-494 22 34 housing housing NOUN issue-494 22 35 and and CCONJ issue-494 22 36 business business NOUN issue-494 22 37 development development NOUN issue-494 22 38 , , PUNCT issue-494 22 39 job job NOUN issue-494 22 40 creation creation NOUN issue-494 22 41 in in ADP issue-494 22 42 the the DET issue-494 22 43 territory territory NOUN issue-494 22 44 , , PUNCT issue-494 22 45 it it PRON issue-494 22 46 is be AUX issue-494 22 47 advisable advisable ADJ issue-494 22 48 ( ( PUNCT issue-494 22 49 during during ADP issue-494 22 50 the the DET issue-494 22 51 preparation preparation NOUN issue-494 22 52 of of ADP issue-494 22 53 institutional institutional ADJ issue-494 22 54 environment environment NOUN issue-494 22 55 to to PART issue-494 22 56 attract attract VERB issue-494 22 57 financial financial ADJ issue-494 22 58 and and CCONJ issue-494 22 59 legal legal ADJ issue-494 22 60 instruments instrument NOUN issue-494 22 61 for for ADP issue-494 22 62 territorial territorial ADJ issue-494 22 63 development development NOUN issue-494 22 64 ) ) PUNCT issue-494 22 65 , , PUNCT issue-494 22 66 methodologically methodologically ADV issue-494 22 67 we we PRON issue-494 22 68 feel feel VERB issue-494 22 69 being be AUX issue-494 22 70 right right ADJ issue-494 22 71 to to PART issue-494 22 72 satisfy satisfy VERB issue-494 22 73 not not PART issue-494 22 74 only only ADV issue-494 22 75 gains gain VERB issue-494 22 76 tax tax NOUN issue-494 22 77 revenues revenue NOUN issue-494 22 78 and and CCONJ issue-494 22 79 property property NOUN issue-494 22 80 tax tax NOUN issue-494 22 81 revenues revenue NOUN issue-494 22 82 and and CCONJ issue-494 22 83 increased increase VERB issue-494 22 84 tax tax NOUN issue-494 22 85 revenues revenue NOUN issue-494 22 86 per per ADP issue-494 22 87 natural natural ADJ issue-494 22 88 persons person NOUN issue-494 22 89 ( ( PUNCT issue-494 22 90 due due ADP issue-494 22 91 to to ADP issue-494 22 92 the the DET issue-494 22 93 increase increase NOUN issue-494 22 94 in in ADP issue-494 22 95 the the DET issue-494 22 96 number number NOUN issue-494 22 97 of of ADP issue-494 22 98 jobs job NOUN issue-494 22 99 ) ) PUNCT issue-494 22 100 and and CCONJ issue-494 22 101 a a DET issue-494 22 102 single single ADJ issue-494 22 103 tax tax NOUN issue-494 22 104 ( ( PUNCT issue-494 22 105 due due ADP issue-494 22 106 to to ADP issue-494 22 107 an an DET issue-494 22 108 increase increase NOUN issue-494 22 109 in in ADP issue-494 22 110 entrepreneurial entrepreneurial ADJ issue-494 22 111 activity activity NOUN issue-494 22 112 in in ADP issue-494 22 113 the the DET issue-494 22 114 region region NOUN issue-494 22 115 ) ) PUNCT issue-494 22 116 . . PUNCT issue-494 23 1 the the DET issue-494 23 2 further further ADJ issue-494 23 3 use use NOUN issue-494 23 4 of of ADP issue-494 23 5 this this DET issue-494 23 6 method method NOUN issue-494 23 7 of of ADP issue-494 23 8 financing finance VERB issue-494 23 9 infrastructure infrastructure NOUN issue-494 23 10 projects project NOUN issue-494 23 11 and and CCONJ issue-494 23 12 the the DET issue-494 23 13 possibility possibility NOUN issue-494 23 14 of of ADP issue-494 23 15 its its PRON issue-494 23 16 impact impact NOUN issue-494 23 17 on on ADP issue-494 23 18 regional regional ADJ issue-494 23 19 tax tax NOUN issue-494 23 20 base base NOUN issue-494 23 21 in in ADP issue-494 23 22 ukraine ukraine NOUN issue-494 23 23 will will AUX issue-494 23 24 require require VERB issue-494 23 25 the the DET issue-494 23 26 development development NOUN issue-494 23 27 of of ADP issue-494 23 28 guidance guidance NOUN issue-494 23 29 and and CCONJ issue-494 23 30 methodological methodological ADJ issue-494 23 31 framework framework NOUN issue-494 23 32 for for ADP issue-494 23 33 the the DET issue-494 23 34 implementation implementation NOUN issue-494 23 35 of of ADP issue-494 23 36 this this DET issue-494 23 37 method method NOUN issue-494 23 38 , , PUNCT issue-494 23 39 including include VERB issue-494 23 40 mechanisms mechanism NOUN issue-494 23 41 for for ADP issue-494 23 42 providing provide VERB issue-494 23 43 and and CCONJ issue-494 23 44 transferring transfer VERB issue-494 23 45 funds fund NOUN issue-494 23 46 , , PUNCT issue-494 23 47 method method NOUN issue-494 23 48 of of ADP issue-494 23 49 calculation calculation NOUN issue-494 23 50 of of ADP issue-494 23 51 future future ADJ issue-494 23 52 tax tax NOUN issue-494 23 53 revenue revenue NOUN issue-494 23 54 guarantees guarantee NOUN issue-494 23 55 for for ADP issue-494 23 56 such such ADJ issue-494 23 57 projects project NOUN issue-494 23 58 to to ADP issue-494 23 59 all all DET issue-494 23 60 interested interested ADJ issue-494 23 61 stakeholders stakeholder NOUN issue-494 23 62 , , PUNCT issue-494 23 63 treasury treasury NOUN issue-494 23 64 services service NOUN issue-494 23 65 for for ADP issue-494 23 66 such such ADJ issue-494 23 67 projects project NOUN issue-494 23 68 , , PUNCT issue-494 23 69 etc etc X issue-494 23 70 . . X issue-494 23 71 key key ADJ issue-494 23 72 words word NOUN issue-494 23 73 : : PUNCT issue-494 23 74 tax tax NOUN issue-494 23 75 revenues revenue NOUN issue-494 23 76 , , PUNCT issue-494 23 77 local local ADJ issue-494 23 78 budget budget NOUN issue-494 23 79 , , PUNCT issue-494 23 80 financial financial ADJ issue-494 23 81 decentralization decentralization NOUN issue-494 23 82 , , PUNCT issue-494 23 83 property property NOUN issue-494 23 84 tax tax NOUN issue-494 23 85 , , PUNCT issue-494 23 86 financial financial ADJ issue-494 23 87 capacity capacity NOUN issue-494 23 88 of of ADP issue-494 23 89 local local ADJ issue-494 23 90 communities community NOUN issue-494 23 91 , , PUNCT issue-494 23 92 tax tax NOUN issue-494 23 93 increment increment NOUN issue-494 23 94 financing financing NOUN issue-494 23 95 . . PUNCT issue-494 24 1 jel jel PROPN issue-494 24 2 classification classification PROPN issue-494 24 3 : : PUNCT issue-494 24 4 h71 h71 PROPN issue-494 24 5 , , PUNCT issue-494 24 6 o23 o23 NOUN issue-494 24 7 1 1 NUM issue-494 24 8 . . PUNCT issue-494 25 1 introduction introduction NOUN issue-494 25 2 ukraine ukraine PROPN issue-494 25 3 ’s ’s PART issue-494 25 4 implementation implementation NOUN issue-494 25 5 of of ADP issue-494 25 6 the the DET issue-494 25 7 european european ADJ issue-494 25 8 integration integration NOUN issue-494 25 9 course course NOUN issue-494 25 10 requires require VERB issue-494 25 11 the the DET issue-494 25 12 reform reform NOUN issue-494 25 13 of of ADP issue-494 25 14 governance governance NOUN issue-494 25 15 at at ADP issue-494 25 16 the the DET issue-494 25 17 local local ADJ issue-494 25 18 level level NOUN issue-494 25 19 and and CCONJ issue-494 25 20 the the DET issue-494 25 21 territorial territorial ADJ issue-494 25 22 organization organization NOUN issue-494 25 23 of of ADP issue-494 25 24 the the DET issue-494 25 25 government government NOUN issue-494 25 26 in in ADP issue-494 25 27 accordance accordance NOUN issue-494 25 28 with with ADP issue-494 25 29 the the DET issue-494 25 30 basic basic ADJ issue-494 25 31 provisions provision NOUN issue-494 25 32 of of ADP issue-494 25 33 the the DET issue-494 25 34 european european ADJ issue-494 25 35 charter charter NOUN issue-494 25 36 of of ADP issue-494 25 37 local local ADJ issue-494 25 38 self self NOUN issue-494 25 39 - - PUNCT issue-494 25 40 government government NOUN issue-494 25 41 . . PUNCT issue-494 26 1 and and CCONJ issue-494 26 2 the the DET issue-494 26 3 main main ADJ issue-494 26 4 task task NOUN issue-494 26 5 is be AUX issue-494 26 6 to to PART issue-494 26 7 create create VERB issue-494 26 8 an an DET issue-494 26 9 appropriate appropriate ADJ issue-494 26 10 institutional institutional ADJ issue-494 26 11 environment environment NOUN issue-494 26 12 for for ADP issue-494 26 13 providing provide VERB issue-494 26 14 the the DET issue-494 26 15 local local ADJ issue-494 26 16 and and CCONJ issue-494 26 17 delegated delegate VERB issue-494 26 18 baltic baltic ADJ issue-494 26 19 journal journal PROPN issue-494 26 20 of of ADP issue-494 26 21 economic economic ADJ issue-494 26 22 studies study NOUN issue-494 26 23 160 160 NUM issue-494 26 24 vol vol NOUN issue-494 26 25 . . PROPN issue-494 27 1 4 4 NUM issue-494 27 2 , , PUNCT issue-494 27 3 no no INTJ issue-494 27 4 . . NOUN issue-494 27 5 4 4 NUM issue-494 27 6 , , PUNCT issue-494 27 7 2018 2018 NUM issue-494 27 8 authority authority NOUN issue-494 27 9 to to PART issue-494 27 10 complete complete VERB issue-494 27 11 all all DET issue-494 27 12 the the DET issue-494 27 13 tasks task NOUN issue-494 27 14 . . PUNCT issue-494 28 1 the the DET issue-494 28 2 expenditures expenditure NOUN issue-494 28 3 of of ADP issue-494 28 4 local local ADJ issue-494 28 5 budgets budget NOUN issue-494 28 6 are be AUX issue-494 28 7 the the DET issue-494 28 8 main main ADJ issue-494 28 9 source source NOUN issue-494 28 10 of of ADP issue-494 28 11 financing financing NOUN issue-494 28 12 for for ADP issue-494 28 13 regional regional ADJ issue-494 28 14 development development NOUN issue-494 28 15 and and CCONJ issue-494 28 16 the the DET issue-494 28 17 factor factor NOUN issue-494 28 18 of of ADP issue-494 28 19 self self NOUN issue-494 28 20 - - PUNCT issue-494 28 21 sufficiency sufficiency NOUN issue-494 28 22 of of ADP issue-494 28 23 territories territory NOUN issue-494 28 24 , , PUNCT issue-494 28 25 and and CCONJ issue-494 28 26 effective effective ADJ issue-494 28 27 formation formation NOUN issue-494 28 28 of of ADP issue-494 28 29 own own ADJ issue-494 28 30 revenues revenue NOUN issue-494 28 31 of of ADP issue-494 28 32 local local ADJ issue-494 28 33 budgets budget NOUN issue-494 28 34 is be AUX issue-494 28 35 one one NUM issue-494 28 36 of of ADP issue-494 28 37 the the DET issue-494 28 38 main main ADJ issue-494 28 39 preconditions precondition NOUN issue-494 28 40 for for ADP issue-494 28 41 the the DET issue-494 28 42 socio socio NOUN issue-494 28 43 - - PUNCT issue-494 28 44 economic economic ADJ issue-494 28 45 development development NOUN issue-494 28 46 of of ADP issue-494 28 47 regions region NOUN issue-494 28 48 . . PUNCT issue-494 29 1 recent recent ADJ issue-494 29 2 changes change NOUN issue-494 29 3 to to ADP issue-494 29 4 the the DET issue-494 29 5 budget budget NOUN issue-494 29 6 and and CCONJ issue-494 29 7 tax tax NOUN issue-494 29 8 code code NOUN issue-494 29 9 of of ADP issue-494 29 10 ukraine ukraine NOUN issue-494 29 11 are be AUX issue-494 29 12 aimed aim VERB issue-494 29 13 at at ADP issue-494 29 14 empowering empower VERB issue-494 29 15 local local ADJ issue-494 29 16 self self NOUN issue-494 29 17 - - PUNCT issue-494 29 18 government government NOUN issue-494 29 19 bodies body NOUN issue-494 29 20 and and CCONJ issue-494 29 21 giving give VERB issue-494 29 22 them they PRON issue-494 29 23 a a DET issue-494 29 24 greater great ADJ issue-494 29 25 autonomy autonomy NOUN issue-494 29 26 in in ADP issue-494 29 27 making make VERB issue-494 29 28 decisions decision NOUN issue-494 29 29 on on ADP issue-494 29 30 budget budget NOUN issue-494 29 31 revenues revenue NOUN issue-494 29 32 and and CCONJ issue-494 29 33 expenditures expenditure NOUN issue-494 29 34 . . PUNCT issue-494 30 1 also also ADV issue-494 30 2 , , PUNCT issue-494 30 3 these these DET issue-494 30 4 changes change NOUN issue-494 30 5 envisage envisage VERB issue-494 30 6 the the DET issue-494 30 7 expansion expansion NOUN issue-494 30 8 of of ADP issue-494 30 9 the the DET issue-494 30 10 revenue revenue NOUN issue-494 30 11 base base NOUN issue-494 30 12 of of ADP issue-494 30 13 local local ADJ issue-494 30 14 budgets budget NOUN issue-494 30 15 by by ADP issue-494 30 16 consolidating consolidate VERB issue-494 30 17 them they PRON issue-494 30 18 with with ADP issue-494 30 19 stable stable ADJ issue-494 30 20 tax tax NOUN issue-494 30 21 revenues revenue NOUN issue-494 30 22 and and CCONJ issue-494 30 23 encouraging encourage VERB issue-494 30 24 communities community NOUN issue-494 30 25 to to PART issue-494 30 26 unify unify VERB issue-494 30 27 through through ADP issue-494 30 28 the the DET issue-494 30 29 transition transition NOUN issue-494 30 30 to to PART issue-494 30 31 direct direct VERB issue-494 30 32 intergovernmental intergovernmental ADJ issue-494 30 33 fiscal fiscal ADJ issue-494 30 34 relations relation NOUN issue-494 30 35 with with ADP issue-494 30 36 the the DET issue-494 30 37 state state NOUN issue-494 30 38 budget budget NOUN issue-494 30 39 . . PUNCT issue-494 31 1 in in ADP issue-494 31 2 practice practice NOUN issue-494 31 3 , , PUNCT issue-494 31 4 the the DET issue-494 31 5 abovementioned abovementione VERB issue-494 31 6 transformations transformation NOUN issue-494 31 7 were be AUX issue-494 31 8 implemented implement VERB issue-494 31 9 only only ADV issue-494 31 10 partially partially ADV issue-494 31 11 , , PUNCT issue-494 31 12 and and CCONJ issue-494 31 13 the the DET issue-494 31 14 additional additional ADJ issue-494 31 15 tax tax NOUN issue-494 31 16 powers power NOUN issue-494 31 17 of of ADP issue-494 31 18 local local ADJ issue-494 31 19 councils council NOUN issue-494 31 20 are be AUX issue-494 31 21 limited limit VERB issue-494 31 22 to to ADP issue-494 31 23 the the DET issue-494 31 24 present present NOUN issue-494 31 25 and and CCONJ issue-494 31 26 are be AUX issue-494 31 27 realized realize VERB issue-494 31 28 solely solely ADV issue-494 31 29 through through ADP issue-494 31 30 the the DET issue-494 31 31 right right NOUN issue-494 31 32 to to PART issue-494 31 33 independently independently ADV issue-494 31 34 determine determine VERB issue-494 31 35 ( ( PUNCT issue-494 31 36 with with ADP issue-494 31 37 the the DET issue-494 31 38 limits limit NOUN issue-494 31 39 ) ) PUNCT issue-494 31 40 certain certain ADJ issue-494 31 41 taxes taxis NOUN issue-494 31 42 and and CCONJ issue-494 31 43 benefits benefit NOUN issue-494 31 44 from from ADP issue-494 31 45 their their PRON issue-494 31 46 payment payment NOUN issue-494 31 47 . . PUNCT issue-494 32 1 2 2 X issue-494 32 2 . . X issue-494 32 3 the the DET issue-494 32 4 assessment assessment NOUN issue-494 32 5 of of ADP issue-494 32 6 fiscal fiscal ADJ issue-494 32 7 decentralization decentralization NOUN issue-494 32 8 level level NOUN issue-494 32 9 in in ADP issue-494 32 10 countries country NOUN issue-494 32 11 with with ADP issue-494 32 12 a a DET issue-494 32 13 transformational transformational ADJ issue-494 32 14 economy economy NOUN issue-494 32 15 in in ADP issue-494 32 16 the the DET issue-494 32 17 world world NOUN issue-494 32 18 practice practice NOUN issue-494 32 19 , , PUNCT issue-494 32 20 subsidizing subsidize VERB issue-494 32 21 local local ADJ issue-494 32 22 governments government NOUN issue-494 32 23 to to ADP issue-494 32 24 the the DET issue-494 32 25 central central ADJ issue-494 32 26 government government NOUN issue-494 32 27 with with ADP issue-494 32 28 a a DET issue-494 32 29 view view NOUN issue-494 32 30 to to ADP issue-494 32 31 financial financial ADJ issue-494 32 32 equalization equalization NOUN issue-494 32 33 is be AUX issue-494 32 34 a a DET issue-494 32 35 prerequisite prerequisite NOUN issue-494 32 36 for for ADP issue-494 32 37 fiscal fiscal ADJ issue-494 32 38 decentralization decentralization NOUN issue-494 32 39 and and CCONJ issue-494 32 40 the the DET issue-494 32 41 creation creation NOUN issue-494 32 42 of of ADP issue-494 32 43 strong strong ADJ issue-494 32 44 local local ADJ issue-494 32 45 self self NOUN issue-494 32 46 - - PUNCT issue-494 32 47 government government NOUN issue-494 32 48 , , PUNCT issue-494 32 49 as as SCONJ issue-494 32 50 they they PRON issue-494 32 51 are be AUX issue-494 32 52 intended intend VERB issue-494 32 53 to to PART issue-494 32 54 contribute contribute VERB issue-494 32 55 to to ADP issue-494 32 56 economic economic ADJ issue-494 32 57 stability stability NOUN issue-494 32 58 and and CCONJ issue-494 32 59 to to PART issue-494 32 60 ensure ensure VERB issue-494 32 61 sustainable sustainable ADJ issue-494 32 62 development development NOUN issue-494 32 63 . . PUNCT issue-494 33 1 for for ADP issue-494 33 2 example example NOUN issue-494 33 3 , , PUNCT issue-494 33 4 in in ADP issue-494 33 5 greece greece PROPN issue-494 33 6 , , PUNCT issue-494 33 7 the the DET issue-494 33 8 netherlands netherlands PROPN issue-494 33 9 , , PUNCT issue-494 33 10 the the DET issue-494 33 11 uk uk PROPN issue-494 33 12 , , PUNCT issue-494 33 13 the the DET issue-494 33 14 low low ADJ issue-494 33 15 level level NOUN issue-494 33 16 of of ADP issue-494 33 17 tax tax NOUN issue-494 33 18 revenues revenue NOUN issue-494 33 19 is be AUX issue-494 33 20 usually usually ADV issue-494 33 21 offset offset VERB issue-494 33 22 by by ADP issue-494 33 23 transfers transfer NOUN issue-494 33 24 , , PUNCT issue-494 33 25 which which PRON issue-494 33 26 amount amount VERB issue-494 33 27 to to ADP issue-494 33 28 5 5 NUM issue-494 33 29 - - SYM issue-494 33 30 8 8 NUM issue-494 33 31 times time NOUN issue-494 33 32 the the DET issue-494 33 33 amount amount NOUN issue-494 33 34 of of ADP issue-494 33 35 tax tax NOUN issue-494 33 36 revenues revenue NOUN issue-494 33 37 . . PUNCT issue-494 34 1 in in ADP issue-494 34 2 france france PROPN issue-494 34 3 , , PUNCT issue-494 34 4 finland finland PROPN issue-494 34 5 , , PUNCT issue-494 34 6 sweden sweden PROPN issue-494 34 7 , , PUNCT issue-494 34 8 on on ADP issue-494 34 9 the the DET issue-494 34 10 contrary contrary ADJ issue-494 34 11 – – PUNCT issue-494 34 12 tax tax NOUN issue-494 34 13 revenues revenue NOUN issue-494 34 14 significantly significantly ADV issue-494 34 15 exceed exceed VERB issue-494 34 16 the the DET issue-494 34 17 amount amount NOUN issue-494 34 18 of of ADP issue-494 34 19 subsidies subsidy NOUN issue-494 34 20 ( ( PUNCT issue-494 34 21 table table NOUN issue-494 34 22 1 1 NUM issue-494 34 23 ) ) PUNCT issue-494 34 24 . . PUNCT issue-494 35 1 in in ADP issue-494 35 2 accordance accordance NOUN issue-494 35 3 with with ADP issue-494 35 4 the the DET issue-494 35 5 european european PROPN issue-494 35 6 union union PROPN issue-494 35 7 recommendations recommendation NOUN issue-494 35 8 on on ADP issue-494 35 9 local local ADJ issue-494 35 10 taxation taxation NOUN issue-494 35 11 , , PUNCT issue-494 35 12 financial financial ADJ issue-494 35 13 equalization equalization NOUN issue-494 35 14 and and CCONJ issue-494 35 15 subsidies subsidy NOUN issue-494 35 16 to to ADP issue-494 35 17 local local ADJ issue-494 35 18 authorities authority NOUN issue-494 35 19 , , PUNCT issue-494 35 20 the the DET issue-494 35 21 financial financial ADJ issue-494 35 22 autonomy autonomy NOUN issue-494 35 23 of of ADP issue-494 35 24 local local ADJ issue-494 35 25 authorities authority NOUN issue-494 35 26 is be AUX issue-494 35 27 determined determine VERB issue-494 35 28 primarily primarily ADV issue-494 35 29 by by ADP issue-494 35 30 the the DET issue-494 35 31 availability availability NOUN issue-494 35 32 of of ADP issue-494 35 33 their their PRON issue-494 35 34 own own ADJ issue-494 35 35 financial financial ADJ issue-494 35 36 resources resource NOUN issue-494 35 37 in in ADP issue-494 35 38 those those DET issue-494 35 39 amounts amount NOUN issue-494 35 40 that that PRON issue-494 35 41 are be AUX issue-494 35 42 sufficient sufficient ADJ issue-494 35 43 to to PART issue-494 35 44 fulfil fulfil VERB issue-494 35 45 their their PRON issue-494 35 46 obligations obligation NOUN issue-494 35 47 . . PUNCT issue-494 36 1 the the DET issue-494 36 2 most most ADV issue-494 36 3 important important ADJ issue-494 36 4 personal personal ADJ issue-494 36 5 financial financial ADJ issue-494 36 6 resources resource NOUN issue-494 36 7 are be AUX issue-494 36 8 tax tax NOUN issue-494 36 9 revenues revenue NOUN issue-494 36 10 , , PUNCT issue-494 36 11 which which PRON issue-494 36 12 are be AUX issue-494 36 13 subject subject ADJ issue-494 36 14 to to ADP issue-494 36 15 fiscal fiscal ADJ issue-494 36 16 decentralization decentralization NOUN issue-494 36 17 . . PUNCT issue-494 37 1 in in ADP issue-494 37 2 order order NOUN issue-494 37 3 to to PART issue-494 37 4 assess assess VERB issue-494 37 5 its its PRON issue-494 37 6 level level NOUN issue-494 37 7 in in ADP issue-494 37 8 the the DET issue-494 37 9 european european PROPN issue-494 37 10 union union PROPN issue-494 37 11 , , PUNCT issue-494 37 12 it it PRON issue-494 37 13 is be AUX issue-494 37 14 recommended recommend VERB issue-494 37 15 to to PART issue-494 37 16 use use VERB issue-494 37 17 the the DET issue-494 37 18 following follow VERB issue-494 37 19 indicators indicator NOUN issue-494 37 20 : : PUNCT issue-494 37 21 the the DET issue-494 37 22 ratio ratio NOUN issue-494 37 23 between between ADP issue-494 37 24 the the DET issue-494 37 25 local local ADJ issue-494 37 26 authorities authority NOUN issue-494 37 27 ’ ' PUNCT issue-494 37 28 tax tax NOUN issue-494 37 29 revenue revenue NOUN issue-494 37 30 level level NOUN issue-494 37 31 and and CCONJ issue-494 37 32 the the DET issue-494 37 33 total total ADJ issue-494 37 34 tax tax NOUN issue-494 37 35 revenue revenue NOUN issue-494 37 36 for for ADP issue-494 37 37 the the DET issue-494 37 38 country country NOUN issue-494 37 39 ; ; PUNCT issue-494 37 40 the the DET issue-494 37 41 ratio ratio NOUN issue-494 37 42 between between ADP issue-494 37 43 the the DET issue-494 37 44 local local ADJ issue-494 37 45 tax tax NOUN issue-494 37 46 revenue revenue NOUN issue-494 37 47 and and CCONJ issue-494 37 48 the the DET issue-494 37 49 total total ADJ issue-494 37 50 local local ADJ issue-494 37 51 revenue revenue NOUN issue-494 37 52 ; ; PUNCT issue-494 37 53 the the DET issue-494 37 54 weight weight NOUN issue-494 37 55 of of ADP issue-494 37 56 tax tax NOUN issue-494 37 57 revenue revenue NOUN issue-494 37 58 compared compare VERB issue-494 37 59 to to ADP issue-494 37 60 the the DET issue-494 37 61 weight weight NOUN issue-494 37 62 of of ADP issue-494 37 63 grants grant NOUN issue-494 37 64 ( ( PUNCT issue-494 37 65 both both CCONJ issue-494 37 66 general general ADJ issue-494 37 67 and and CCONJ issue-494 37 68 specific specific ADJ issue-494 37 69 ) ) PUNCT issue-494 37 70 from from ADP issue-494 37 71 the the DET issue-494 37 72 state state NOUN issue-494 37 73 and and CCONJ issue-494 37 74 other other ADJ issue-494 37 75 public public ADJ issue-494 37 76 authorities authority NOUN issue-494 37 77 . . PUNCT issue-494 38 1 in in ADP issue-494 38 2 the the DET issue-494 38 3 abovementioned abovementioned ADJ issue-494 38 4 recommendations recommendation NOUN issue-494 38 5 , , PUNCT issue-494 38 6 the the DET issue-494 38 7 eu eu PROPN issue-494 38 8 does do AUX issue-494 38 9 not not PART issue-494 38 10 specify specify VERB issue-494 38 11 , , PUNCT issue-494 38 12 which which DET issue-494 38 13 values value NOUN issue-494 38 14 of of ADP issue-494 38 15 the the DET issue-494 38 16 abovementioned abovementione VERB issue-494 38 17 indicators indicator NOUN issue-494 38 18 characterize characterize VERB issue-494 38 19 an an DET issue-494 38 20 adequate adequate ADJ issue-494 38 21 level level NOUN issue-494 38 22 of of ADP issue-494 38 23 fiscal fiscal ADJ issue-494 38 24 decentralization decentralization NOUN issue-494 38 25 . . PUNCT issue-494 39 1 however however ADV issue-494 39 2 , , PUNCT issue-494 39 3 if if SCONJ issue-494 39 4 it it PRON issue-494 39 5 still still ADV issue-494 39 6 turns turn VERB issue-494 39 7 out out ADP issue-494 39 8 to to PART issue-494 39 9 be be AUX issue-494 39 10 low low ADJ issue-494 39 11 , , PUNCT issue-494 39 12 governments government NOUN issue-494 39 13 are be AUX issue-494 39 14 encouraged encourage VERB issue-494 39 15 , , PUNCT issue-494 39 16 together together ADV issue-494 39 17 with with ADP issue-494 39 18 local local ADJ issue-494 39 19 authorities authority NOUN issue-494 39 20 , , PUNCT issue-494 39 21 to to PART issue-494 39 22 develop develop VERB issue-494 39 23 measures measure NOUN issue-494 39 24 that that PRON issue-494 39 25 will will AUX issue-494 39 26 enable enable VERB issue-494 39 27 them they PRON issue-494 39 28 to to PART issue-494 39 29 increase increase VERB issue-494 39 30 their their PRON issue-494 39 31 own own ADJ issue-494 39 32 share share NOUN issue-494 39 33 and and CCONJ issue-494 39 34 distribution distribution NOUN issue-494 39 35 of of ADP issue-494 39 36 tax tax NOUN issue-494 39 37 revenues revenue NOUN issue-494 39 38 from from ADP issue-494 39 39 local local ADJ issue-494 39 40 budgets budget NOUN issue-494 39 41 without without ADP issue-494 39 42 increasing increase VERB issue-494 39 43 the the DET issue-494 39 44 overall overall ADJ issue-494 39 45 tax tax NOUN issue-494 39 46 burden burden NOUN issue-494 39 47 . . PUNCT issue-494 40 1 for for ADP issue-494 40 2 eu eu PROPN issue-494 40 3 countries country NOUN issue-494 40 4 with with ADP issue-494 40 5 a a DET issue-494 40 6 unitary unitary ADJ issue-494 40 7 state state NOUN issue-494 40 8 system system NOUN issue-494 40 9 , , PUNCT issue-494 40 10 the the DET issue-494 40 11 values value NOUN issue-494 40 12 of of ADP issue-494 40 13 these these DET issue-494 40 14 indicators indicator NOUN issue-494 40 15 are be AUX issue-494 40 16 diverse diverse ADJ issue-494 40 17 , , PUNCT issue-494 40 18 because because SCONJ issue-494 40 19 they they PRON issue-494 40 20 are be AUX issue-494 40 21 largely largely ADV issue-494 40 22 dependent dependent ADJ issue-494 40 23 on on ADP issue-494 40 24 the the DET issue-494 40 25 traditions tradition NOUN issue-494 40 26 of of ADP issue-494 40 27 local local ADJ issue-494 40 28 self self NOUN issue-494 40 29 - - PUNCT issue-494 40 30 government government NOUN issue-494 40 31 . . PUNCT issue-494 41 1 3 3 X issue-494 41 2 . . X issue-494 41 3 features feature NOUN issue-494 41 4 of of ADP issue-494 41 5 the the DET issue-494 41 6 reform reform NOUN issue-494 41 7 of of ADP issue-494 41 8 fiscal fiscal ADJ issue-494 41 9 decentralization decentralization NOUN issue-494 41 10 in in ADP issue-494 41 11 ukraine ukraine NOUN issue-494 41 12 the the DET issue-494 41 13 analysis analysis NOUN issue-494 41 14 of of ADP issue-494 41 15 fiscal fiscal ADJ issue-494 41 16 decentralization decentralization NOUN issue-494 41 17 level level NOUN issue-494 41 18 in in ADP issue-494 41 19 ukraine ukraine NOUN issue-494 41 20 has have AUX issue-494 41 21 allowed allow VERB issue-494 41 22 identifying identify VERB issue-494 41 23 trends trend NOUN issue-494 41 24 that that PRON issue-494 41 25 are be AUX issue-494 41 26 opposite opposite ADJ issue-494 41 27 to to ADP issue-494 41 28 the the DET issue-494 41 29 declared declare VERB issue-494 41 30 decentralization decentralization NOUN issue-494 41 31 rate rate NOUN issue-494 41 32 . . PUNCT issue-494 42 1 the the DET issue-494 42 2 predominance predominance NOUN issue-494 42 3 of of ADP issue-494 42 4 transfers transfer NOUN issue-494 42 5 over over ADP issue-494 42 6 the the DET issue-494 42 7 volume volume NOUN issue-494 42 8 of of ADP issue-494 42 9 tax tax NOUN issue-494 42 10 revenues revenue NOUN issue-494 42 11 of of ADP issue-494 42 12 local local ADJ issue-494 42 13 budgets budget NOUN issue-494 42 14 ( ( PUNCT issue-494 42 15 almost almost ADV issue-494 42 16 halving halve VERB issue-494 42 17 in in ADP issue-494 42 18 2015 2015 NUM issue-494 42 19 ) ) PUNCT issue-494 42 20 indicates indicate VERB issue-494 42 21 a a DET issue-494 42 22 low low ADJ issue-494 42 23 level level NOUN issue-494 42 24 of of ADP issue-494 42 25 provision provision NOUN issue-494 42 26 of of ADP issue-494 42 27 local local ADJ issue-494 42 28 communities community NOUN issue-494 42 29 with with ADP issue-494 42 30 their their PRON issue-494 42 31 own own ADJ issue-494 42 32 financial financial ADJ issue-494 42 33 resources resource NOUN issue-494 42 34 . . PUNCT issue-494 43 1 the the DET issue-494 43 2 share share NOUN issue-494 43 3 of of ADP issue-494 43 4 tax tax NOUN issue-494 43 5 revenues revenue NOUN issue-494 43 6 of of ADP issue-494 43 7 local local ADJ issue-494 43 8 budgets budget NOUN issue-494 43 9 was be AUX issue-494 43 10 reduced reduce VERB issue-494 43 11 by by ADP issue-494 43 12 2016 2016 NUM issue-494 43 13 . . PUNCT issue-494 44 1 the the DET issue-494 44 2 ratio ratio NOUN issue-494 44 3 of of ADP issue-494 44 4 tax tax NOUN issue-494 44 5 revenues revenue NOUN issue-494 44 6 of of ADP issue-494 44 7 local local ADJ issue-494 44 8 budgets budget NOUN issue-494 44 9 to to ADP issue-494 44 10 gdp gdp NOUN issue-494 44 11 in in ADP issue-494 44 12 2016 2016 NUM issue-494 44 13 amounted amount VERB issue-494 44 14 to to ADP issue-494 44 15 6.2 6.2 NUM issue-494 44 16 % % NOUN issue-494 44 17 ( ( PUNCT issue-494 44 18 against against ADP issue-494 44 19 5 5 NUM issue-494 44 20 % % NOUN issue-494 44 21 in in ADP issue-494 44 22 2015 2015 NUM issue-494 44 23 and and CCONJ issue-494 44 24 5.5 5.5 NUM issue-494 44 25 % % NOUN issue-494 44 26 in in ADP issue-494 44 27 2014 2014 NUM issue-494 44 28 ) ) PUNCT issue-494 44 29 . . PUNCT issue-494 45 1 in in ADP issue-494 45 2 the the DET issue-494 45 3 conditions condition NOUN issue-494 45 4 of of ADP issue-494 45 5 decentralization decentralization NOUN issue-494 45 6 , , PUNCT issue-494 45 7 this this DET issue-494 45 8 dynamics dynamic NOUN issue-494 45 9 indicates indicate VERB issue-494 45 10 a a DET issue-494 45 11 gradual gradual ADJ issue-494 45 12 strengthening strengthening NOUN issue-494 45 13 of of ADP issue-494 45 14 the the DET issue-494 45 15 tax tax NOUN issue-494 45 16 base base NOUN issue-494 45 17 of of ADP issue-494 45 18 local local ADJ issue-494 45 19 self self NOUN issue-494 45 20 - - PUNCT issue-494 45 21 government government NOUN issue-494 45 22 bodies body NOUN issue-494 45 23 , , PUNCT issue-494 45 24 but but CCONJ issue-494 45 25 we we PRON issue-494 45 26 believe believe VERB issue-494 45 27 that that SCONJ issue-494 45 28 this this PRON issue-494 45 29 is be AUX issue-494 45 30 not not PART issue-494 45 31 enough enough ADJ issue-494 45 32 to to PART issue-494 45 33 increase increase VERB issue-494 45 34 the the DET issue-494 45 35 financial financial ADJ issue-494 45 36 autonomy autonomy NOUN issue-494 45 37 of of ADP issue-494 45 38 local local ADJ issue-494 45 39 budgets budget NOUN issue-494 45 40 . . PUNCT issue-494 46 1 despite despite SCONJ issue-494 46 2 the the DET issue-494 46 3 financial financial ADJ issue-494 46 4 decentralization decentralization NOUN issue-494 46 5 that that PRON issue-494 46 6 started start VERB issue-494 46 7 and and CCONJ issue-494 46 8 that that PRON issue-494 46 9 involves involve VERB issue-494 46 10 the the DET issue-494 46 11 transfer transfer NOUN issue-494 46 12 of of ADP issue-494 46 13 a a DET issue-494 46 14 part part NOUN issue-494 46 15 of of ADP issue-494 46 16 tax tax NOUN issue-494 46 17 revenues revenue NOUN issue-494 46 18 , , PUNCT issue-494 46 19 transfers transfer NOUN issue-494 46 20 remain remain VERB issue-494 46 21 the the DET issue-494 46 22 largest large ADJ issue-494 46 23 source source NOUN issue-494 46 24 of of ADP issue-494 46 25 local local ADJ issue-494 46 26 table table NOUN issue-494 46 27 1 1 NUM issue-494 46 28 indicators indicator NOUN issue-494 46 29 of of ADP issue-494 46 30 fiscal fiscal ADJ issue-494 46 31 decentralization decentralization NOUN issue-494 46 32 level level NOUN issue-494 46 33 in in ADP issue-494 46 34 some some DET issue-494 46 35 european european ADJ issue-494 46 36 countries country NOUN issue-494 46 37 in in ADP issue-494 46 38 2012 2012 NUM issue-494 46 39 country country NOUN issue-494 46 40 the the DET issue-494 46 41 ratio ratio NOUN issue-494 46 42 between between ADP issue-494 46 43 the the DET issue-494 46 44 local local ADJ issue-494 46 45 authorities authority NOUN issue-494 46 46 ’ ’ PART issue-494 46 47 tax tax NOUN issue-494 46 48 revenue revenue NOUN issue-494 46 49 and and CCONJ issue-494 46 50 the the DET issue-494 46 51 total total ADJ issue-494 46 52 tax tax NOUN issue-494 46 53 revenue revenue NOUN issue-494 46 54 for for ADP issue-494 46 55 the the DET issue-494 46 56 country country NOUN issue-494 46 57 , , PUNCT issue-494 46 58 % % INTJ issue-494 46 59 the the DET issue-494 46 60 ratio ratio NOUN issue-494 46 61 between between ADP issue-494 46 62 the the DET issue-494 46 63 local local ADJ issue-494 46 64 tax tax NOUN issue-494 46 65 revenue revenue NOUN issue-494 46 66 and and CCONJ issue-494 46 67 the the DET issue-494 46 68 total total ADJ issue-494 46 69 local local ADJ issue-494 46 70 revenue revenue NOUN issue-494 46 71 , , PUNCT issue-494 46 72 % % INTJ issue-494 46 73 the the DET issue-494 46 74 weight weight NOUN issue-494 46 75 of of ADP issue-494 46 76 tax tax NOUN issue-494 46 77 revenue revenue NOUN issue-494 46 78 compared compare VERB issue-494 46 79 to to ADP issue-494 46 80 the the DET issue-494 46 81 weight weight NOUN issue-494 46 82 of of ADP issue-494 46 83 grants grant NOUN issue-494 46 84 , , PUNCT issue-494 46 85 % % NOUN issue-494 46 86 greece greece PROPN issue-494 46 87 6,85 6,85 ADP issue-494 47 1 61,72 61,72 ADJ issue-494 47 2 0,11 0,11 NOUN issue-494 47 3 the the DET issue-494 47 4 netherlands netherlands PROPN issue-494 47 5 9,42 9,42 X issue-494 48 1 70,59 70,59 NUM issue-494 48 2 0,13 0,13 PUNCT issue-494 48 3 great great ADJ issue-494 48 4 britain britain PROPN issue-494 48 5 13,4 13,4 ADJ issue-494 48 6 71,04 71,04 PROPN issue-494 48 7 0,19 0,19 NUM issue-494 48 8 ireland ireland PROPN issue-494 48 9 18,41 18,41 PROPN issue-494 48 10 48,91 48,91 NUM issue-494 48 11 0,38 0,38 NUM issue-494 48 12 hungary hungary PROPN issue-494 48 13 25,1 25,1 PROPN issue-494 48 14 52,82 52,82 NUM issue-494 48 15 0,48 0,48 NUM issue-494 48 16 luxembourg luxembourg PROPN issue-494 48 17 28,17 28,17 NUM issue-494 48 18 51,71 51,71 NUM issue-494 48 19 0,54 0,54 NUM issue-494 49 1 denmark denmark NOUN issue-494 49 2 33,79 33,79 NUM issue-494 49 3 58,68 58,68 NUM issue-494 49 4 0,58 0,58 NUM issue-494 49 5 poland poland PROPN issue-494 49 6 31,69 31,69 NUM issue-494 49 7 48,53 48,53 NOUN issue-494 49 8 0,65 0,65 ADP issue-494 49 9 portugal portugal PROPN issue-494 49 10 33,27 33,27 NUM issue-494 49 11 29,89 29,89 NUM issue-494 49 12 1,11 1,11 NUM issue-494 49 13 slovenia slovenia PROPN issue-494 49 14 42,48 42,48 NUM issue-494 49 15 37,86 37,86 NUM issue-494 49 16 1,12 1,12 NUM issue-494 49 17 czech czech PROPN issue-494 49 18 republic republic NOUN issue-494 49 19 47,34 47,34 NUM issue-494 49 20 33,81 33,81 NUM issue-494 49 21 1,40 1,40 NUM issue-494 49 22 finland finland NOUN issue-494 49 23 45,35 45,35 PROPN issue-494 49 24 30,73 30,73 PROPN issue-494 49 25 1,48 1,48 NUM issue-494 49 26 france france PROPN issue-494 49 27 48,03 48,03 NUM issue-494 49 28 28,4 28,4 NUM issue-494 49 29 1,69 1,69 NUM issue-494 49 30 sweden sweden PROPN issue-494 49 31 60,89 60,89 ADJ issue-494 49 32 28,2 28,2 NUM issue-494 49 33 2,16 2,16 NUM issue-494 49 34 source source NOUN issue-494 49 35 : : PUNCT issue-494 49 36 oecd oecd PROPN issue-494 49 37 fiscal fiscal ADJ issue-494 49 38 decentralization decentralization NOUN issue-494 49 39 database database NOUN issue-494 49 40 baltic baltic PROPN issue-494 49 41 journal journal PROPN issue-494 49 42 of of ADP issue-494 49 43 economic economic ADJ issue-494 49 44 studies study NOUN issue-494 49 45 161 161 NUM issue-494 49 46 vol vol NOUN issue-494 49 47 . . PROPN issue-494 50 1 4 4 NUM issue-494 50 2 , , PUNCT issue-494 50 3 no no INTJ issue-494 50 4 . . NOUN issue-494 50 5 4 4 NUM issue-494 50 6 , , PUNCT issue-494 50 7 2018 2018 NUM issue-494 50 8 budget budget NOUN issue-494 50 9 revenues revenue NOUN issue-494 50 10 from from ADP issue-494 50 11 the the DET issue-494 50 12 state state NOUN issue-494 50 13 budget budget NOUN issue-494 50 14 . . PUNCT issue-494 51 1 and and CCONJ issue-494 51 2 their their PRON issue-494 51 3 share share NOUN issue-494 51 4 in in ADP issue-494 51 5 total total ADJ issue-494 51 6 local local ADJ issue-494 51 7 budget budget NOUN issue-494 51 8 revenues revenue NOUN issue-494 51 9 grew grow VERB issue-494 51 10 to to ADP issue-494 51 11 the the DET issue-494 51 12 end end NOUN issue-494 51 13 of of ADP issue-494 51 14 2015 2015 NUM issue-494 51 15 and and CCONJ issue-494 51 16 already already ADV issue-494 51 17 in in ADP issue-494 51 18 the the DET issue-494 51 19 year year NOUN issue-494 51 20 2016 2016 NUM issue-494 51 21 amounted amount VERB issue-494 51 22 to to ADP issue-494 51 23 58 58 NUM issue-494 51 24 % % NOUN issue-494 51 25 ( ( PUNCT issue-494 51 26 figure figure NOUN issue-494 51 27 1 1 NUM issue-494 51 28 ) ) PUNCT issue-494 51 29 . . PUNCT issue-494 52 1 tax tax NOUN issue-494 52 2 revenues revenue NOUN issue-494 52 3 are be AUX issue-494 52 4 the the DET issue-494 52 5 second second ADV issue-494 52 6 largest large ADJ issue-494 52 7 source source NOUN issue-494 52 8 of of ADP issue-494 52 9 local local ADJ issue-494 52 10 budget budget NOUN issue-494 52 11 revenues revenue NOUN issue-494 52 12 ( ( PUNCT issue-494 52 13 33 33 NUM issue-494 52 14 - - SYM issue-494 52 15 43 43 NUM issue-494 52 16 % % NOUN issue-494 52 17 ) ) PUNCT issue-494 52 18 , , PUNCT issue-494 52 19 the the DET issue-494 52 20 dynamics dynamic NOUN issue-494 52 21 of of ADP issue-494 52 22 which which PRON issue-494 52 23 was be AUX issue-494 52 24 negative negative ADJ issue-494 52 25 for for ADP issue-494 52 26 a a DET issue-494 52 27 long long ADJ issue-494 52 28 time time NOUN issue-494 52 29 . . PUNCT issue-494 53 1 at at ADP issue-494 53 2 the the DET issue-494 53 3 same same ADJ issue-494 53 4 time time NOUN issue-494 53 5 , , PUNCT issue-494 53 6 the the DET issue-494 53 7 reduction reduction NOUN issue-494 53 8 of of ADP issue-494 53 9 the the DET issue-494 53 10 share share NOUN issue-494 53 11 of of ADP issue-494 53 12 trust trust NOUN issue-494 53 13 funds fund NOUN issue-494 53 14 and and CCONJ issue-494 53 15 income income NOUN issue-494 53 16 from from ADP issue-494 53 17 operations operation NOUN issue-494 53 18 with with ADP issue-494 53 19 capital capital NOUN issue-494 53 20 testifies testify VERB issue-494 53 21 to to ADP issue-494 53 22 the the DET issue-494 53 23 low low ADJ issue-494 53 24 economic economic ADJ issue-494 53 25 activity activity NOUN issue-494 53 26 of of ADP issue-494 53 27 local local ADJ issue-494 53 28 selfgovernment selfgovernment NOUN issue-494 53 29 bodies body NOUN issue-494 53 30 . . PUNCT issue-494 54 1 in in ADP issue-494 54 2 general general ADJ issue-494 54 3 , , PUNCT issue-494 54 4 for for ADP issue-494 54 5 the the DET issue-494 54 6 period period NOUN issue-494 54 7 from from ADP issue-494 54 8 2012 2012 NUM issue-494 54 9 to to ADP issue-494 54 10 2016 2016 NUM issue-494 54 11 , , PUNCT issue-494 54 12 the the DET issue-494 54 13 share share NOUN issue-494 54 14 of of ADP issue-494 54 15 transfers transfer NOUN issue-494 54 16 increased increase VERB issue-494 54 17 by by ADP issue-494 54 18 23 23 NUM issue-494 54 19 % % NOUN issue-494 54 20 , , PUNCT issue-494 54 21 while while SCONJ issue-494 54 22 the the DET issue-494 54 23 share share NOUN issue-494 54 24 of of ADP issue-494 54 25 tax tax NOUN issue-494 54 26 revenues revenue NOUN issue-494 54 27 decreased decrease VERB issue-494 54 28 by by ADP issue-494 54 29 1.7 1.7 NUM issue-494 54 30 % % NOUN issue-494 54 31 . . PUNCT issue-494 55 1 this this DET issue-494 55 2 tendency tendency NOUN issue-494 55 3 does do AUX issue-494 55 4 not not PART issue-494 55 5 correlate correlate VERB issue-494 55 6 with with ADP issue-494 55 7 the the DET issue-494 55 8 general general ADJ issue-494 55 9 purpose purpose NOUN issue-494 55 10 and and CCONJ issue-494 55 11 basic basic ADJ issue-494 55 12 principles principle NOUN issue-494 55 13 of of ADP issue-494 55 14 decentralization decentralization NOUN issue-494 55 15 reform reform NOUN issue-494 55 16 and and CCONJ issue-494 55 17 points point NOUN issue-494 55 18 to to ADP issue-494 55 19 the the DET issue-494 55 20 high high ADJ issue-494 55 21 dependence dependence NOUN issue-494 55 22 of of ADP issue-494 55 23 local local ADJ issue-494 55 24 authorities authority NOUN issue-494 55 25 on on ADP issue-494 55 26 the the DET issue-494 55 27 government government NOUN issue-494 55 28 . . PUNCT issue-494 56 1 a a DET issue-494 56 2 high high ADJ issue-494 56 3 proportion proportion NOUN issue-494 56 4 of of ADP issue-494 56 5 intergovernmental intergovernmental ADJ issue-494 56 6 transfers transfer NOUN issue-494 56 7 in in ADP issue-494 56 8 the the DET issue-494 56 9 context context NOUN issue-494 56 10 of of ADP issue-494 56 11 a a DET issue-494 56 12 significant significant ADJ issue-494 56 13 increase increase NOUN issue-494 56 14 in in ADP issue-494 56 15 nominal nominal ADJ issue-494 56 16 volumes volume NOUN issue-494 56 17 of of ADP issue-494 56 18 tax tax NOUN issue-494 56 19 revenues revenue NOUN issue-494 56 20 can can AUX issue-494 56 21 be be AUX issue-494 56 22 partly partly ADV issue-494 56 23 explained explain VERB issue-494 56 24 by by ADP issue-494 56 25 the the DET issue-494 56 26 targeted target VERB issue-494 56 27 deductions deduction NOUN issue-494 56 28 from from ADP issue-494 56 29 the the DET issue-494 56 30 state state NOUN issue-494 56 31 budget budget NOUN issue-494 56 32 in in ADP issue-494 56 33 support support NOUN issue-494 56 34 of of ADP issue-494 56 35 the the DET issue-494 56 36 development development NOUN issue-494 56 37 of of ADP issue-494 56 38 territorial territorial ADJ issue-494 56 39 communities community NOUN issue-494 56 40 , , PUNCT issue-494 56 41 which which PRON issue-494 56 42 is be AUX issue-494 56 43 the the DET issue-494 56 44 consequence consequence NOUN issue-494 56 45 of of ADP issue-494 56 46 decentralization decentralization NOUN issue-494 56 47 reform reform NOUN issue-494 56 48 . . PUNCT issue-494 57 1 it it PRON issue-494 57 2 is be AUX issue-494 57 3 anticipated anticipate VERB issue-494 57 4 that that SCONJ issue-494 57 5 after after SCONJ issue-494 57 6 the the DET issue-494 57 7 transition transition NOUN issue-494 57 8 period period NOUN issue-494 57 9 is be AUX issue-494 57 10 completed complete VERB issue-494 57 11 , , PUNCT issue-494 57 12 local local ADJ issue-494 57 13 communities community NOUN issue-494 57 14 will will AUX issue-494 57 15 be be AUX issue-494 57 16 able able ADJ issue-494 57 17 to to PART issue-494 57 18 secure secure VERB issue-494 57 19 their their PRON issue-494 57 20 financial financial ADJ issue-494 57 21 obligations obligation NOUN issue-494 57 22 on on ADP issue-494 57 23 their their PRON issue-494 57 24 own own ADJ issue-494 57 25 ( ( PUNCT issue-494 57 26 due due ADP issue-494 57 27 to to ADP issue-494 57 28 their their PRON issue-494 57 29 own own ADJ issue-494 57 30 tax tax NOUN issue-494 57 31 and and CCONJ issue-494 57 32 non non ADJ issue-494 57 33 - - ADJ issue-494 57 34 tax tax ADJ issue-494 57 35 revenues revenue NOUN issue-494 57 36 , , PUNCT issue-494 57 37 attraction attraction NOUN issue-494 57 38 of of ADP issue-494 57 39 credit credit NOUN issue-494 57 40 funds fund NOUN issue-494 57 41 under under ADP issue-494 57 42 their their PRON issue-494 57 43 guarantee guarantee NOUN issue-494 57 44 , , PUNCT issue-494 57 45 funds fund NOUN issue-494 57 46 of of ADP issue-494 57 47 special special ADJ issue-494 57 48 funds fund NOUN issue-494 57 49 , , PUNCT issue-494 57 50 etc etc X issue-494 57 51 . . X issue-494 57 52 ) ) PUNCT issue-494 58 1 and and CCONJ issue-494 58 2 the the DET issue-494 58 3 need need NOUN issue-494 58 4 for for ADP issue-494 58 5 additional additional ADJ issue-494 58 6 grants grant NOUN issue-494 58 7 from from ADP issue-494 58 8 the the DET issue-494 58 9 central central ADJ issue-494 58 10 budget budget NOUN issue-494 58 11 is be AUX issue-494 58 12 minimized minimize VERB issue-494 58 13 . . PUNCT issue-494 59 1 the the DET issue-494 59 2 structure structure NOUN issue-494 59 3 of of ADP issue-494 59 4 tax tax NOUN issue-494 59 5 revenues revenue NOUN issue-494 59 6 of of ADP issue-494 59 7 local local ADJ issue-494 59 8 budgets budget NOUN issue-494 59 9 has have AUX issue-494 59 10 undergone undergo VERB issue-494 59 11 significant significant ADJ issue-494 59 12 changes change NOUN issue-494 59 13 during during ADP issue-494 59 14 the the DET issue-494 59 15 reform reform NOUN issue-494 59 16 period period NOUN issue-494 59 17 . . PUNCT issue-494 60 1 thus thus ADV issue-494 60 2 , , PUNCT issue-494 60 3 in in ADP issue-494 60 4 comparison comparison NOUN issue-494 60 5 with with ADP issue-494 60 6 2013 2013 NUM issue-494 60 7 , , PUNCT issue-494 60 8 the the DET issue-494 60 9 share share NOUN issue-494 60 10 of of ADP issue-494 60 11 own own ADJ issue-494 60 12 tax tax NOUN issue-494 60 13 revenues revenue NOUN issue-494 60 14 increased increase VERB issue-494 60 15 by by ADP issue-494 60 16 18 18 NUM issue-494 60 17 % % NOUN issue-494 60 18 , , PUNCT issue-494 60 19 mainly mainly ADV issue-494 60 20 due due ADP issue-494 60 21 to to ADP issue-494 60 22 the the DET issue-494 60 23 growth growth NOUN issue-494 60 24 of of ADP issue-494 60 25 income income NOUN issue-494 60 26 tax tax NOUN issue-494 60 27 revenues revenue NOUN issue-494 60 28 ( ( PUNCT issue-494 60 29 due due ADP issue-494 60 30 to to PART issue-494 60 31 transfer transfer VERB issue-494 60 32 to to ADP issue-494 60 33 the the DET issue-494 60 34 local local ADJ issue-494 60 35 level level NOUN issue-494 60 36 of of ADP issue-494 60 37 land land NOUN issue-494 60 38 tax tax NOUN issue-494 60 39 and and CCONJ issue-494 60 40 commercial commercial ADJ issue-494 60 41 property property NOUN issue-494 60 42 ) ) PUNCT issue-494 60 43 and and CCONJ issue-494 60 44 a a DET issue-494 60 45 single single ADJ issue-494 60 46 tax tax NOUN issue-494 60 47 . . PUNCT issue-494 61 1 the the DET issue-494 61 2 main main ADJ issue-494 61 3 budget budget NOUN issue-494 61 4 - - PUNCT issue-494 61 5 forming form VERB issue-494 61 6 local local ADJ issue-494 61 7 tax tax NOUN issue-494 61 8 is be AUX issue-494 61 9 the the DET issue-494 61 10 personal personal ADJ issue-494 61 11 income income NOUN issue-494 61 12 tax tax NOUN issue-494 61 13 , , PUNCT issue-494 61 14 which which PRON issue-494 61 15 accounted account VERB issue-494 61 16 for for ADP issue-494 61 17 79 79 NUM issue-494 61 18 billion billion NUM issue-494 61 19 uah uah NOUN issue-494 61 20 in in ADP issue-494 61 21 local local ADJ issue-494 61 22 budgets budget NOUN issue-494 61 23 ( ( PUNCT issue-494 61 24 up up ADP issue-494 61 25 to to PART issue-494 61 26 64.5 64.5 NUM issue-494 61 27 billion billion NUM issue-494 61 28 uah uah NOUN issue-494 61 29 in in ADP issue-494 61 30 2013 2013 NUM issue-494 61 31 , , PUNCT issue-494 61 32 before before ADP issue-494 61 33 the the DET issue-494 61 34 introduction introduction NOUN issue-494 61 35 of of ADP issue-494 61 36 the the DET issue-494 61 37 new new ADJ issue-494 61 38 rules rule NOUN issue-494 61 39 for for ADP issue-494 61 40 the the DET issue-494 61 41 distribution distribution NOUN issue-494 61 42 of of ADP issue-494 61 43 personal personal ADJ issue-494 61 44 income income NOUN issue-494 61 45 tax tax NOUN issue-494 61 46 between between ADP issue-494 61 47 state state NOUN issue-494 61 48 and and CCONJ issue-494 61 49 local local ADJ issue-494 61 50 budgets budget NOUN issue-494 61 51 , , PUNCT issue-494 61 52 2014 2014 NUM issue-494 61 53 – – PUNCT issue-494 61 54 62.5 62.5 NUM issue-494 61 55 billion billion NUM issue-494 61 56 , , PUNCT issue-494 61 57 2015 2015 NUM issue-494 61 58 – – PUNCT issue-494 61 59 55 55 NUM issue-494 61 60 billion billion NUM issue-494 61 61 uah uah NOUN issue-494 61 62 ) ) PUNCT issue-494 61 63 in in ADP issue-494 61 64 2016 2016 NUM issue-494 61 65 . . PUNCT issue-494 62 1 with with ADP issue-494 62 2 the the DET issue-494 62 3 introduction introduction NOUN issue-494 62 4 of of ADP issue-494 62 5 such such ADJ issue-494 62 6 rules rule NOUN issue-494 62 7 , , PUNCT issue-494 62 8 it it PRON issue-494 62 9 might might AUX issue-494 62 10 seem seem VERB issue-494 62 11 that that SCONJ issue-494 62 12 due due ADP issue-494 62 13 to to ADP issue-494 62 14 the the DET issue-494 62 15 transfer transfer NOUN issue-494 62 16 to to ADP issue-494 62 17 the the DET issue-494 62 18 state state NOUN issue-494 62 19 budget budget NOUN issue-494 62 20 of of ADP issue-494 62 21 a a DET issue-494 62 22 large large ADJ issue-494 62 23 share share NOUN issue-494 62 24 of of ADP issue-494 62 25 table table NOUN issue-494 62 26 2 2 NUM issue-494 62 27 dynamics dynamic NOUN issue-494 62 28 of of ADP issue-494 62 29 indicators indicator NOUN issue-494 62 30 of of ADP issue-494 62 31 fiscal fiscal ADJ issue-494 62 32 decentralization decentralization NOUN issue-494 62 33 in in ADP issue-494 62 34 ukraine ukraine NOUN issue-494 62 35 in in ADP issue-494 62 36 2012 2012 NUM issue-494 62 37 - - SYM issue-494 62 38 2017 2017 NUM issue-494 62 39 indicators indicator NOUN issue-494 62 40 2012 2012 NUM issue-494 62 41 2013 2013 NUM issue-494 62 42 2014 2014 NUM issue-494 62 43 2015 2015 NUM issue-494 62 44 2016 2016 NUM issue-494 62 45 2017 2017 NUM issue-494 62 46 the the DET issue-494 62 47 ratio ratio NOUN issue-494 62 48 between between ADP issue-494 62 49 the the DET issue-494 62 50 local local ADJ issue-494 62 51 authorities authority NOUN issue-494 62 52 ’ ’ PART issue-494 62 53 tax tax NOUN issue-494 62 54 revenue revenue NOUN issue-494 62 55 and and CCONJ issue-494 62 56 the the DET issue-494 62 57 total total ADJ issue-494 62 58 tax tax NOUN issue-494 62 59 revenue revenue NOUN issue-494 62 60 for for ADP issue-494 62 61 the the DET issue-494 62 62 country country NOUN issue-494 62 63 , , PUNCT issue-494 62 64 % % NOUN issue-494 63 1 23,81 23,81 NUM issue-494 63 2 25,76 25,76 NUM issue-494 63 3 23,76 23,76 NUM issue-494 63 4 19,35 19,35 NUM issue-494 63 5 22,57 22,57 NOUN issue-494 63 6 24,27 24,27 NUM issue-494 63 7 the the DET issue-494 63 8 ratio ratio NOUN issue-494 63 9 between between ADP issue-494 63 10 the the DET issue-494 63 11 local local ADJ issue-494 63 12 tax tax NOUN issue-494 63 13 revenue revenue NOUN issue-494 63 14 and and CCONJ issue-494 63 15 the the DET issue-494 63 16 total total ADJ issue-494 63 17 local local ADJ issue-494 63 18 revenue revenue NOUN issue-494 63 19 , , PUNCT issue-494 63 20 % % NOUN issue-494 63 21 38,11 38,11 NUM issue-494 63 22 41,26 41,26 PROPN issue-494 63 23 37,69 37,69 ADJ issue-494 63 24 33,36 33,36 NUM issue-494 63 25 40,12 40,12 NUM issue-494 63 26 40,03 40,03 NOUN issue-494 63 27 the the DET issue-494 63 28 weight weight NOUN issue-494 63 29 of of ADP issue-494 63 30 tax tax NOUN issue-494 63 31 revenue revenue NOUN issue-494 63 32 compared compare VERB issue-494 63 33 to to ADP issue-494 63 34 the the DET issue-494 63 35 weight weight NOUN issue-494 63 36 of of ADP issue-494 63 37 grants grant NOUN issue-494 63 38 , , PUNCT issue-494 63 39 % % INTJ issue-494 63 40 0,69 0,69 PUNCT issue-494 63 41 0,79 0,79 NOUN issue-494 63 42 0,67 0,67 PUNCT issue-494 63 43 0,56 0,56 PROPN issue-494 64 1 0,75 0,75 NUM issue-494 64 2 0,74 0,74 NUM issue-494 64 3 source source NOUN issue-494 64 4 : : PUNCT issue-494 64 5 calculated calculate VERB issue-494 64 6 according accord VERB issue-494 64 7 to to ADP issue-494 64 8 the the DET issue-494 64 9 data datum NOUN issue-494 64 10 of of ADP issue-494 64 11 the the DET issue-494 64 12 treasury treasury PROPN issue-494 64 13 of of ADP issue-494 64 14 ukraine ukraine PROPN issue-494 64 15 figure figure NOUN issue-494 64 16 1 1 NUM issue-494 64 17 . . PUNCT issue-494 64 18 structure structure NOUN issue-494 64 19 of of ADP issue-494 64 20 local local ADJ issue-494 64 21 budget budget NOUN issue-494 64 22 revenues revenue NOUN issue-494 64 23 in in ADP issue-494 64 24 ukraine ukraine NOUN issue-494 64 25 in in ADP issue-494 64 26 2012 2012 NUM issue-494 64 27 - - SYM issue-494 64 28 2017 2017 NUM issue-494 64 29 source source NOUN issue-494 64 30 : : PUNCT issue-494 64 31 official official ADJ issue-494 64 32 site site NOUN issue-494 64 33 of of ADP issue-494 64 34 the the DET issue-494 64 35 treasury treasury PROPN issue-494 64 36 of of ADP issue-494 64 37 ukraine ukraine PROPN issue-494 64 38 38,11 38,11 PROPN issue-494 64 39 41,26 41,26 PROPN issue-494 64 40 37,69 37,69 ADJ issue-494 64 41 33,36 33,36 NUM issue-494 64 42 40,12 40,12 NUM issue-494 64 43 40,03 40,03 NOUN issue-494 64 44 5,61 5,61 NOUN issue-494 64 45 5,49 5,49 NUM issue-494 64 46 5,29 5,29 NUM issue-494 64 47 6,84 6,84 NUM issue-494 64 48 5,97 5,97 NUM issue-494 64 49 5,17 5,17 NUM issue-494 64 50 1,03 1,03 NUM issue-494 64 51 0,84 0,84 NUM issue-494 64 52 0,65 0,65 NUM issue-494 64 53 0,69 0,69 PUNCT issue-494 64 54 0,52 0,52 NUM issue-494 65 1 0,50 0,50 PUNCT issue-494 65 2 55,34 55,34 NUM issue-494 65 3 52,42 52,42 NUM issue-494 65 4 56,37 56,37 NUM issue-494 65 5 59,12 59,12 NUM issue-494 65 6 53,39 53,39 ADJ issue-494 65 7 54,30 54,30 NUM issue-494 65 8 0 0 NUM issue-494 65 9 % % NOUN issue-494 65 10 10 10 NUM issue-494 65 11 % % NOUN issue-494 65 12 20 20 NUM issue-494 65 13 % % NOUN issue-494 65 14 30 30 NUM issue-494 65 15 % % NOUN issue-494 65 16 40 40 NUM issue-494 65 17 % % NOUN issue-494 65 18 50 50 NUM issue-494 65 19 % % NOUN issue-494 65 20 60 60 NUM issue-494 65 21 % % NOUN issue-494 65 22 70 70 NUM issue-494 65 23 % % NOUN issue-494 65 24 80 80 NUM issue-494 65 25 % % NOUN issue-494 65 26 90 90 NUM issue-494 65 27 % % NOUN issue-494 65 28 100 100 NUM issue-494 65 29 % % NOUN issue-494 65 30 2012 2012 NUM issue-494 65 31 2013 2013 NUM issue-494 65 32 2014 2014 NUM issue-494 65 33 2015 2015 NUM issue-494 65 34 2016 2016 NUM issue-494 65 35 2017 2017 NUM issue-494 65 36 tax tax NOUN issue-494 65 37 revenue revenue NOUN issue-494 65 38 non non ADJ issue-494 65 39 - - ADJ issue-494 65 40 tax tax ADJ issue-494 65 41 revenue revenue NOUN issue-494 65 42 baltic baltic PROPN issue-494 65 43 journal journal PROPN issue-494 65 44 of of ADP issue-494 65 45 economic economic ADJ issue-494 65 46 studies study NOUN issue-494 65 47 162 162 NUM issue-494 65 48 vol vol NOUN issue-494 65 49 . . PROPN issue-494 66 1 4 4 NUM issue-494 66 2 , , PUNCT issue-494 66 3 no no INTJ issue-494 66 4 . . NOUN issue-494 66 5 4 4 NUM issue-494 66 6 , , PUNCT issue-494 66 7 2018 2018 NUM issue-494 66 8 the the DET issue-494 66 9 personal personal ADJ issue-494 66 10 income income NOUN issue-494 66 11 tax tax NOUN issue-494 66 12 , , PUNCT issue-494 66 13 local local ADJ issue-494 66 14 budgets budget NOUN issue-494 66 15 suffer suffer VERB issue-494 66 16 more more ADJ issue-494 66 17 losses loss NOUN issue-494 66 18 than than SCONJ issue-494 66 19 received receive VERB issue-494 66 20 additional additional ADJ issue-494 66 21 resources resource NOUN issue-494 66 22 . . PUNCT issue-494 67 1 however however ADV issue-494 67 2 , , PUNCT issue-494 67 3 it it PRON issue-494 67 4 should should AUX issue-494 67 5 not not PART issue-494 67 6 be be AUX issue-494 67 7 forgotten forget VERB issue-494 67 8 that that SCONJ issue-494 67 9 after after ADP issue-494 67 10 the the DET issue-494 67 11 formation formation NOUN issue-494 67 12 of of ADP issue-494 67 13 the the DET issue-494 67 14 united united PROPN issue-494 67 15 territorial territorial PROPN issue-494 67 16 communities community NOUN issue-494 67 17 , , PUNCT issue-494 67 18 60 60 NUM issue-494 67 19 % % NOUN issue-494 67 20 of of ADP issue-494 67 21 the the DET issue-494 67 22 personal personal ADJ issue-494 67 23 income income NOUN issue-494 67 24 tax tax NOUN issue-494 67 25 will will AUX issue-494 67 26 be be AUX issue-494 67 27 credited credit VERB issue-494 67 28 to to ADP issue-494 67 29 their their PRON issue-494 67 30 budgets budget NOUN issue-494 67 31 , , PUNCT issue-494 67 32 and and CCONJ issue-494 67 33 159 159 NUM issue-494 67 34 communities community NOUN issue-494 67 35 have have AUX issue-494 67 36 already already ADV issue-494 67 37 taken take VERB issue-494 67 38 advantage advantage NOUN issue-494 67 39 of of ADP issue-494 67 40 such such DET issue-494 67 41 a a DET issue-494 67 42 right right NOUN issue-494 67 43 in in ADP issue-494 67 44 2016 2016 NUM issue-494 67 45 . . PUNCT issue-494 68 1 this this DET issue-494 68 2 fact fact NOUN issue-494 68 3 , , PUNCT issue-494 68 4 we we PRON issue-494 68 5 believe believe VERB issue-494 68 6 , , PUNCT issue-494 68 7 contributed contribute VERB issue-494 68 8 to to ADP issue-494 68 9 a a DET issue-494 68 10 substantial substantial ADJ issue-494 68 11 increase increase NOUN issue-494 68 12 in in ADP issue-494 68 13 the the DET issue-494 68 14 amount amount NOUN issue-494 68 15 of of ADP issue-494 68 16 income income NOUN issue-494 68 17 of of ADP issue-494 68 18 this this DET issue-494 68 19 tax tax NOUN issue-494 68 20 to to ADP issue-494 68 21 local local ADJ issue-494 68 22 budgets budget NOUN issue-494 68 23 . . PUNCT issue-494 69 1 a a DET issue-494 69 2 new new ADJ issue-494 69 3 source source NOUN issue-494 69 4 of of ADP issue-494 69 5 local local ADJ issue-494 69 6 revenues revenue NOUN issue-494 69 7 is be AUX issue-494 69 8 the the DET issue-494 69 9 excise excise NOUN issue-494 69 10 tax tax NOUN issue-494 69 11 on on ADP issue-494 69 12 the the DET issue-494 69 13 retail retail ADJ issue-494 69 14 sale sale NOUN issue-494 69 15 of of ADP issue-494 69 16 excisable excisable ADJ issue-494 69 17 goods good NOUN issue-494 69 18 , , PUNCT issue-494 69 19 and and CCONJ issue-494 69 20 its its PRON issue-494 69 21 share share NOUN issue-494 69 22 is be AUX issue-494 69 23 8 8 NUM issue-494 69 24 % % NOUN issue-494 69 25 of of ADP issue-494 69 26 tax tax NOUN issue-494 69 27 revenues revenue NOUN issue-494 69 28 . . PUNCT issue-494 70 1 in in ADP issue-494 70 2 2016 2016 NUM issue-494 70 3 due due ADP issue-494 70 4 to to ADP issue-494 70 5 this this DET issue-494 70 6 tax tax NOUN issue-494 70 7 received receive VERB issue-494 70 8 11.6 11.6 NUM issue-494 70 9 billion billion NUM issue-494 70 10 uah uah NOUN issue-494 70 11 – – PUNCT issue-494 70 12 51.3 51.3 NUM issue-494 70 13 % % NOUN issue-494 70 14 more more ADJ issue-494 70 15 than than ADP issue-494 70 16 in in ADP issue-494 70 17 2015 2015 NUM issue-494 70 18 . . PUNCT issue-494 71 1 however however ADV issue-494 71 2 , , PUNCT issue-494 71 3 its its PRON issue-494 71 4 share share NOUN issue-494 71 5 increased increase VERB issue-494 71 6 only only ADV issue-494 71 7 in in ADP issue-494 71 8 economically economically ADV issue-494 71 9 active active ADJ issue-494 71 10 regions region NOUN issue-494 71 11 where where SCONJ issue-494 71 12 there there PRON issue-494 71 13 is be VERB issue-494 71 14 a a DET issue-494 71 15 significant significant ADJ issue-494 71 16 turnover turnover NOUN issue-494 71 17 of of ADP issue-494 71 18 excisable excisable ADJ issue-494 71 19 goods good NOUN issue-494 71 20 . . PUNCT issue-494 72 1 the the DET issue-494 72 2 ecological ecological ADJ issue-494 72 3 tax tax NOUN issue-494 72 4 in in ADP issue-494 72 5 the the DET issue-494 72 6 structure structure NOUN issue-494 72 7 of of ADP issue-494 72 8 tax tax NOUN issue-494 72 9 revenues revenue NOUN issue-494 72 10 of of ADP issue-494 72 11 local local ADJ issue-494 72 12 budgets budget NOUN issue-494 72 13 , , PUNCT issue-494 72 14 as as ADV issue-494 72 15 well well ADV issue-494 72 16 as as ADP issue-494 72 17 on on ADP issue-494 72 18 rent rent NOUN issue-494 72 19 , , PUNCT issue-494 72 20 accounts account VERB issue-494 72 21 for for ADP issue-494 72 22 about about ADP issue-494 72 23 1.5 1.5 NUM issue-494 72 24 % % NOUN issue-494 72 25 . . PUNCT issue-494 73 1 these these DET issue-494 73 2 payments payment NOUN issue-494 73 3 are be AUX issue-494 73 4 aimed aim VERB issue-494 73 5 at at ADP issue-494 73 6 regulating regulate VERB issue-494 73 7 the the DET issue-494 73 8 use use NOUN issue-494 73 9 of of ADP issue-494 73 10 natural natural ADJ issue-494 73 11 resources resource NOUN issue-494 73 12 and and CCONJ issue-494 73 13 the the DET issue-494 73 14 ecological ecological ADJ issue-494 73 15 state state NOUN issue-494 73 16 of of ADP issue-494 73 17 the the DET issue-494 73 18 territories territory NOUN issue-494 73 19 and and CCONJ issue-494 73 20 have have VERB issue-494 73 21 a a DET issue-494 73 22 little little ADJ issue-494 73 23 fiscal fiscal ADJ issue-494 73 24 significance significance NOUN issue-494 73 25 . . PUNCT issue-494 74 1 however however ADV issue-494 74 2 , , PUNCT issue-494 74 3 taking take VERB issue-494 74 4 into into ADP issue-494 74 5 account account NOUN issue-494 74 6 that that SCONJ issue-494 74 7 in in ADP issue-494 74 8 the the DET issue-494 74 9 oecd oecd PROPN issue-494 74 10 countries country NOUN issue-494 74 11 environmental environmental ADJ issue-494 74 12 taxes taxis NOUN issue-494 74 13 make make VERB issue-494 74 14 up up ADP issue-494 74 15 about about ADV issue-494 74 16 5 5 NUM issue-494 74 17 % % NOUN issue-494 74 18 of of ADP issue-494 74 19 total total ADJ issue-494 74 20 tax tax NOUN issue-494 74 21 revenues revenue NOUN issue-494 74 22 , , PUNCT issue-494 74 23 it it PRON issue-494 74 24 can can AUX issue-494 74 25 be be AUX issue-494 74 26 argued argue VERB issue-494 74 27 that that SCONJ issue-494 74 28 in in ADP issue-494 74 29 ukraine ukraine NOUN issue-494 74 30 , , PUNCT issue-494 74 31 the the DET issue-494 74 32 fiscal fiscal ADJ issue-494 74 33 potential potential NOUN issue-494 74 34 of of ADP issue-494 74 35 environmental environmental ADJ issue-494 74 36 taxation taxation NOUN issue-494 74 37 is be AUX issue-494 74 38 not not PART issue-494 74 39 fully fully ADV issue-494 74 40 realized realize VERB issue-494 74 41 today today NOUN issue-494 74 42 . . PUNCT issue-494 75 1 despite despite SCONJ issue-494 75 2 the the DET issue-494 75 3 crisis crisis NOUN issue-494 75 4 in in ADP issue-494 75 5 the the DET issue-494 75 6 economy economy NOUN issue-494 75 7 , , PUNCT issue-494 75 8 the the DET issue-494 75 9 volume volume NOUN issue-494 75 10 of of ADP issue-494 75 11 single single ADJ issue-494 75 12 tax tax NOUN issue-494 75 13 receipts receipt NOUN issue-494 75 14 for for ADP issue-494 75 15 small small ADJ issue-494 75 16 businesses business NOUN issue-494 75 17 continues continue VERB issue-494 75 18 to to PART issue-494 75 19 grow grow VERB issue-494 75 20 . . PUNCT issue-494 76 1 in in ADP issue-494 76 2 2016 2016 NUM issue-494 76 3 , , PUNCT issue-494 76 4 it it PRON issue-494 76 5 was be AUX issue-494 76 6 the the DET issue-494 76 7 second second ADJ issue-494 76 8 in in ADP issue-494 76 9 terms term NOUN issue-494 76 10 of of ADP issue-494 76 11 tax tax NOUN issue-494 76 12 revenues revenue NOUN issue-494 76 13 and and CCONJ issue-494 76 14 replenished replenish VERB issue-494 76 15 local local ADJ issue-494 76 16 budgets budget NOUN issue-494 76 17 by by ADP issue-494 76 18 17.2 17.2 NUM issue-494 76 19 billion billion NUM issue-494 76 20 uah uah NOUN issue-494 76 21 , , PUNCT issue-494 76 22 which which PRON issue-494 76 23 is be AUX issue-494 76 24 56 56 NUM issue-494 76 25 % % NOUN issue-494 76 26 more more ADJ issue-494 76 27 than than ADP issue-494 76 28 in in ADP issue-494 76 29 2015 2015 NUM issue-494 76 30 . . PUNCT issue-494 77 1 therefore therefore ADV issue-494 77 2 , , PUNCT issue-494 77 3 local local ADJ issue-494 77 4 authorities authority NOUN issue-494 77 5 should should AUX issue-494 77 6 be be AUX issue-494 77 7 interested interested ADJ issue-494 77 8 in in ADP issue-494 77 9 creating create VERB issue-494 77 10 conditions condition NOUN issue-494 77 11 for for ADP issue-494 77 12 the the DET issue-494 77 13 development development NOUN issue-494 77 14 of of ADP issue-494 77 15 the the DET issue-494 77 16 entrepreneurial entrepreneurial ADJ issue-494 77 17 sector sector NOUN issue-494 77 18 of of ADP issue-494 77 19 the the DET issue-494 77 20 economy economy NOUN issue-494 77 21 ( ( PUNCT issue-494 77 22 including include VERB issue-494 77 23 agricultural agricultural ADJ issue-494 77 24 producers producer NOUN issue-494 77 25 ) ) PUNCT issue-494 77 26 , , PUNCT issue-494 77 27 which which PRON issue-494 77 28 ensures ensure VERB issue-494 77 29 the the DET issue-494 77 30 accumulation accumulation NOUN issue-494 77 31 of of ADP issue-494 77 32 the the DET issue-494 77 33 specified specified ADJ issue-494 77 34 tax tax NOUN issue-494 77 35 . . PUNCT issue-494 78 1 by by ADP issue-494 78 2 2015 2015 NUM issue-494 78 3 , , PUNCT issue-494 78 4 the the DET issue-494 78 5 volume volume NOUN issue-494 78 6 of of ADP issue-494 78 7 revenues revenue NOUN issue-494 78 8 of of ADP issue-494 78 9 the the DET issue-494 78 10 single single ADJ issue-494 78 11 tax tax NOUN issue-494 78 12 prevailed prevail VERB issue-494 78 13 in in ADP issue-494 78 14 the the DET issue-494 78 15 structure structure NOUN issue-494 78 16 of of ADP issue-494 78 17 revenues revenue NOUN issue-494 78 18 of of ADP issue-494 78 19 local local ADJ issue-494 78 20 budgets budget NOUN issue-494 78 21 , , PUNCT issue-494 78 22 and and CCONJ issue-494 78 23 since since SCONJ issue-494 78 24 2016 2016 NUM issue-494 78 25 , , PUNCT issue-494 78 26 the the DET issue-494 78 27 tax tax NOUN issue-494 78 28 was be AUX issue-494 78 29 deducted deduct VERB issue-494 78 30 on on ADP issue-494 78 31 the the DET issue-494 78 32 property property NOUN issue-494 78 33 , , PUNCT issue-494 78 34 the the DET issue-494 78 35 terms term NOUN issue-494 78 36 of of ADP issue-494 78 37 which which PRON issue-494 78 38 have have AUX issue-494 78 39 undergone undergo VERB issue-494 78 40 significant significant ADJ issue-494 78 41 changes change NOUN issue-494 78 42 to to ADP issue-494 78 43 local local ADJ issue-494 78 44 budgets budget NOUN issue-494 78 45 during during ADP issue-494 78 46 the the DET issue-494 78 47 reform reform NOUN issue-494 78 48 period period NOUN issue-494 78 49 . . PUNCT issue-494 79 1 the the DET issue-494 79 2 general general ADJ issue-494 79 3 title title NOUN issue-494 79 4 “ " PUNCT issue-494 79 5 property property NOUN issue-494 79 6 tax tax NOUN issue-494 79 7 ” " PUNCT issue-494 79 8 now now ADV issue-494 79 9 combines combine VERB issue-494 79 10 payments payment NOUN issue-494 79 11 that that PRON issue-494 79 12 previously previously ADV issue-494 79 13 came come VERB issue-494 79 14 to to ADP issue-494 79 15 the the DET issue-494 79 16 state state NOUN issue-494 79 17 budget budget NOUN issue-494 79 18 , , PUNCT issue-494 79 19 namely namely ADV issue-494 79 20 : : PUNCT issue-494 79 21 property property NOUN issue-494 79 22 tax tax NOUN issue-494 79 23 , , PUNCT issue-494 79 24 transport transport NOUN issue-494 79 25 tax tax NOUN issue-494 79 26 , , PUNCT issue-494 79 27 and and CCONJ issue-494 79 28 land land NOUN issue-494 79 29 payment payment NOUN issue-494 79 30 . . PUNCT issue-494 80 1 in in ADP issue-494 80 2 general general ADJ issue-494 80 3 , , PUNCT issue-494 80 4 an an DET issue-494 80 5 increase increase NOUN issue-494 80 6 in in ADP issue-494 80 7 the the DET issue-494 80 8 share share NOUN issue-494 80 9 of of ADP issue-494 80 10 local local ADJ issue-494 80 11 taxes taxis NOUN issue-494 80 12 in in ADP issue-494 80 13 the the DET issue-494 80 14 tax tax NOUN issue-494 80 15 revenues revenue NOUN issue-494 80 16 of of ADP issue-494 80 17 local local ADJ issue-494 80 18 budgets budget NOUN issue-494 80 19 is be AUX issue-494 80 20 directly directly ADV issue-494 80 21 related relate VERB issue-494 80 22 to to ADP issue-494 80 23 the the DET issue-494 80 24 increase increase NOUN issue-494 80 25 in in ADP issue-494 80 26 income income NOUN issue-494 80 27 tax tax NOUN issue-494 80 28 revenues revenue NOUN issue-494 80 29 , , PUNCT issue-494 80 30 including include VERB issue-494 80 31 the the DET issue-494 80 32 land land NOUN issue-494 80 33 payments payment NOUN issue-494 80 34 addition addition NOUN issue-494 80 35 that that PRON issue-494 80 36 accounts account VERB issue-494 80 37 for for ADP issue-494 80 38 the the DET issue-494 80 39 largest large ADJ issue-494 80 40 share share NOUN issue-494 80 41 of of ADP issue-494 80 42 property property NOUN issue-494 80 43 tax tax NOUN issue-494 80 44 receipts receipt NOUN issue-494 80 45 . . PUNCT issue-494 81 1 thus thus ADV issue-494 81 2 , , PUNCT issue-494 81 3 the the DET issue-494 81 4 share share NOUN issue-494 81 5 of of ADP issue-494 81 6 property property NOUN issue-494 81 7 tax tax NOUN issue-494 81 8 in in ADP issue-494 81 9 2016 2016 NUM issue-494 81 10 amounted amount VERB issue-494 81 11 to to ADP issue-494 81 12 almost almost ADV issue-494 81 13 17 17 NUM issue-494 81 14 % % NOUN issue-494 81 15 of of ADP issue-494 81 16 tax tax NOUN issue-494 81 17 revenues revenue NOUN issue-494 81 18 of of ADP issue-494 81 19 local local ADJ issue-494 81 20 budgets budget NOUN issue-494 81 21 , , PUNCT issue-494 81 22 while while SCONJ issue-494 81 23 by by ADP issue-494 81 24 2015 2015 NUM issue-494 81 25 it it PRON issue-494 81 26 was be AUX issue-494 81 27 approaching approach VERB issue-494 81 28 zero zero NUM issue-494 81 29 . . PUNCT issue-494 82 1 4 4 X issue-494 82 2 . . X issue-494 82 3 international international ADJ issue-494 82 4 experience experience NOUN issue-494 82 5 of of ADP issue-494 82 6 strengthening strengthen VERB issue-494 82 7 the the DET issue-494 82 8 financial financial ADJ issue-494 82 9 capacity capacity NOUN issue-494 82 10 of of ADP issue-494 82 11 territorial territorial ADJ issue-494 82 12 communities community NOUN issue-494 82 13 in in ADP issue-494 82 14 the the DET issue-494 82 15 developed develop VERB issue-494 82 16 and and CCONJ issue-494 82 17 transition transition NOUN issue-494 82 18 economies economy NOUN issue-494 82 19 , , PUNCT issue-494 82 20 the the DET issue-494 82 21 property property NOUN issue-494 82 22 tax tax NOUN issue-494 82 23 is be AUX issue-494 82 24 used use VERB issue-494 82 25 primarily primarily ADV issue-494 82 26 to to PART issue-494 82 27 promote promote VERB issue-494 82 28 the the DET issue-494 82 29 economic economic ADJ issue-494 82 30 development development NOUN issue-494 82 31 of of ADP issue-494 82 32 territories territory NOUN issue-494 82 33 through through ADP issue-494 82 34 the the DET issue-494 82 35 targeted target VERB issue-494 82 36 financing financing NOUN issue-494 82 37 of of ADP issue-494 82 38 the the DET issue-494 82 39 construction construction NOUN issue-494 82 40 of of ADP issue-494 82 41 local local ADJ issue-494 82 42 strategic strategic ADJ issue-494 82 43 objects object NOUN issue-494 82 44 ( ( PUNCT issue-494 82 45 for for ADP issue-494 82 46 example example NOUN issue-494 82 47 metro metro PROPN issue-494 82 48 , , PUNCT issue-494 82 49 redevelopment redevelopment NOUN issue-494 82 50 or or CCONJ issue-494 82 51 rehabilitation rehabilitation NOUN issue-494 82 52 of of ADP issue-494 82 53 abandoned abandon VERB issue-494 82 54 infrastructure infrastructure NOUN issue-494 82 55 or or CCONJ issue-494 82 56 municipal municipal ADJ issue-494 82 57 objects object NOUN issue-494 82 58 ) ) PUNCT issue-494 82 59 . . PUNCT issue-494 83 1 first first ADV issue-494 83 2 of of ADP issue-494 83 3 all all PRON issue-494 83 4 , , PUNCT issue-494 83 5 in in ADP issue-494 83 6 these these DET issue-494 83 7 countries country NOUN issue-494 83 8 , , PUNCT issue-494 83 9 the the DET issue-494 83 10 base base NOUN issue-494 83 11 of of ADP issue-494 83 12 taxation taxation NOUN issue-494 83 13 of of ADP issue-494 83 14 property property NOUN issue-494 83 15 tax tax NOUN issue-494 83 16 depends depend VERB issue-494 83 17 on on ADP issue-494 83 18 the the DET issue-494 83 19 value value NOUN issue-494 83 20 of of ADP issue-494 83 21 the the DET issue-494 83 22 objects object NOUN issue-494 83 23 and and CCONJ issue-494 83 24 the the DET issue-494 83 25 increase increase NOUN issue-494 83 26 in in ADP issue-494 83 27 its its PRON issue-494 83 28 value value NOUN issue-494 83 29 leads lead VERB issue-494 83 30 to to ADP issue-494 83 31 an an DET issue-494 83 32 increase increase NOUN issue-494 83 33 in in ADP issue-494 83 34 revenues revenue NOUN issue-494 83 35 to to ADP issue-494 83 36 the the DET issue-494 83 37 corresponding corresponding ADJ issue-494 83 38 budgets budget NOUN issue-494 83 39 . . PUNCT issue-494 84 1 thus thus ADV issue-494 84 2 , , PUNCT issue-494 84 3 the the DET issue-494 84 4 development development NOUN issue-494 84 5 of of ADP issue-494 84 6 a a DET issue-494 84 7 settlement settlement NOUN issue-494 84 8 or or CCONJ issue-494 84 9 district district NOUN issue-494 84 10 by by ADP issue-494 84 11 improving improve VERB issue-494 84 12 infrastructure infrastructure NOUN issue-494 84 13 increases increase VERB issue-494 84 14 the the DET issue-494 84 15 attractiveness attractiveness NOUN issue-494 84 16 of of ADP issue-494 84 17 this this DET issue-494 84 18 territory territory NOUN issue-494 84 19 in in ADP issue-494 84 20 terms term NOUN issue-494 84 21 of of ADP issue-494 84 22 residence residence NOUN issue-494 84 23 and and CCONJ issue-494 84 24 business business NOUN issue-494 84 25 that that PRON issue-494 84 26 contributes contribute VERB issue-494 84 27 to to ADP issue-494 84 28 the the DET issue-494 84 29 increase increase NOUN issue-494 84 30 in in ADP issue-494 84 31 the the DET issue-494 84 32 value value NOUN issue-494 84 33 of of ADP issue-494 84 34 the the DET issue-494 84 35 property property NOUN issue-494 84 36 and and CCONJ issue-494 84 37 , , PUNCT issue-494 84 38 accordingly accordingly ADV issue-494 84 39 , , PUNCT issue-494 84 40 the the DET issue-494 84 41 growth growth NOUN issue-494 84 42 of of ADP issue-494 84 43 tax tax NOUN issue-494 84 44 revenues revenue NOUN issue-494 84 45 . . PUNCT issue-494 85 1 nevertheless nevertheless ADV issue-494 85 2 , , PUNCT issue-494 85 3 the the DET issue-494 85 4 development development NOUN issue-494 85 5 of of ADP issue-494 85 6 urban urban ADJ issue-494 85 7 infrastructure infrastructure NOUN issue-494 85 8 requires require VERB issue-494 85 9 investment investment NOUN issue-494 85 10 . . PUNCT issue-494 86 1 financing financing NOUN issue-494 86 2 of of ADP issue-494 86 3 infrastructure infrastructure NOUN issue-494 86 4 projects project NOUN issue-494 86 5 approved approve VERB issue-494 86 6 within within ADP issue-494 86 7 a a DET issue-494 86 8 certain certain ADJ issue-494 86 9 territorial territorial ADJ issue-494 86 10 community community NOUN issue-494 86 11 may may AUX issue-494 86 12 be be AUX issue-494 86 13 due due ADJ issue-494 86 14 to to ADP issue-494 86 15 the the DET issue-494 86 16 future future ADJ issue-494 86 17 increase increase NOUN issue-494 86 18 in in ADP issue-494 86 19 property property NOUN issue-494 86 20 tax tax NOUN issue-494 86 21 ( ( PUNCT issue-494 86 22 as as ADP issue-494 86 23 compared compare VERB issue-494 86 24 to to ADP issue-494 86 25 the the DET issue-494 86 26 baseline baseline NOUN issue-494 86 27 , , PUNCT issue-494 86 28 prior prior ADV issue-494 86 29 to to ADP issue-494 86 30 the the DET issue-494 86 31 project project NOUN issue-494 86 32 implementation implementation NOUN issue-494 86 33 ) ) PUNCT issue-494 86 34 and and CCONJ issue-494 86 35 is be AUX issue-494 86 36 called call VERB issue-494 86 37 tax tax NOUN issue-494 86 38 increment increment NOUN issue-494 86 39 financing financing NOUN issue-494 86 40 ( ( PUNCT issue-494 86 41 tif tif PROPN issue-494 86 42 ) ) PUNCT issue-494 86 43 ( ( PUNCT issue-494 86 44 dye dye NOUN issue-494 86 45 , , PUNCT issue-494 86 46 merriman merriman PROPN issue-494 86 47 , , PUNCT issue-494 86 48 2006 2006 NUM issue-494 86 49 ) ) PUNCT issue-494 86 50 . . PUNCT issue-494 87 1 thus thus ADV issue-494 87 2 , , PUNCT issue-494 87 3 funds fund NOUN issue-494 87 4 for for ADP issue-494 87 5 covering cover VERB issue-494 87 6 the the DET issue-494 87 7 expenses expense NOUN issue-494 87 8 necessary necessary ADJ issue-494 87 9 for for SCONJ issue-494 87 10 the the DET issue-494 87 11 implementation implementation NOUN issue-494 87 12 of of ADP issue-494 87 13 the the DET issue-494 87 14 project project NOUN issue-494 87 15 are be AUX issue-494 87 16 covered cover VERB issue-494 87 17 from from ADP issue-494 87 18 the the DET issue-494 87 19 local local ADJ issue-494 87 20 budget budget NOUN issue-494 87 21 gradually gradually ADV issue-494 87 22 ( ( PUNCT issue-494 87 23 over over ADP issue-494 87 24 15 15 NUM issue-494 87 25 - - SYM issue-494 87 26 20 20 NUM issue-494 87 27 years year NOUN issue-494 87 28 ) ) PUNCT issue-494 87 29 due due ADP issue-494 87 30 to to ADP issue-494 87 31 the the DET issue-494 87 32 growth growth NOUN issue-494 87 33 of of ADP issue-494 87 34 property property NOUN issue-494 87 35 tax tax NOUN issue-494 87 36 revenues revenue NOUN issue-494 87 37 . . PUNCT issue-494 88 1 in in ADP issue-494 88 2 world world NOUN issue-494 88 3 practice practice NOUN issue-494 88 4 , , PUNCT issue-494 88 5 tif tif PROPN issue-494 88 6 projects project NOUN issue-494 88 7 are be AUX issue-494 88 8 one one NUM issue-494 88 9 of of ADP issue-494 88 10 the the DET issue-494 88 11 most most ADV issue-494 88 12 powerful powerful ADJ issue-494 88 13 socio socio NOUN issue-494 88 14 - - PUNCT issue-494 88 15 economic economic ADJ issue-494 88 16 development development NOUN issue-494 88 17 tools tool NOUN issue-494 88 18 available available ADJ issue-494 88 19 to to ADP issue-494 88 20 local local ADJ issue-494 88 21 governments government NOUN issue-494 88 22 . . PUNCT issue-494 89 1 this this DET issue-494 89 2 method method NOUN issue-494 89 3 is be AUX issue-494 89 4 created create VERB issue-494 89 5 for for ADP issue-494 89 6 financial financial ADJ issue-494 89 7 assistance assistance NOUN issue-494 89 8 to to ADP issue-494 89 9 underdeveloped underdeveloped ADJ issue-494 89 10 areas area NOUN issue-494 89 11 of of ADP issue-494 89 12 settlements settlement NOUN issue-494 89 13 , , PUNCT issue-494 89 14 which which PRON issue-494 89 15 in in ADP issue-494 89 16 other other ADJ issue-494 89 17 circumstances circumstance NOUN issue-494 89 18 have have VERB issue-494 89 19 no no DET issue-494 89 20 prospects prospect NOUN issue-494 89 21 for for ADP issue-494 89 22 development development NOUN issue-494 89 23 . . PUNCT issue-494 90 1 tif tif PROPN issue-494 90 2 projects project NOUN issue-494 90 3 can can AUX issue-494 90 4 be be AUX issue-494 90 5 initiated initiate VERB issue-494 90 6 by by ADP issue-494 90 7 local local ADJ issue-494 90 8 governments government NOUN issue-494 90 9 , , PUNCT issue-494 90 10 local local ADJ issue-494 90 11 businesses business NOUN issue-494 90 12 or or CCONJ issue-494 90 13 non non ADJ issue-494 90 14 - - ADJ issue-494 90 15 governmental governmental ADJ issue-494 90 16 organizations organization NOUN issue-494 90 17 . . PUNCT issue-494 91 1 investors investor NOUN issue-494 91 2 can can AUX issue-494 91 3 act act VERB issue-494 91 4 as as ADP issue-494 91 5 private private ADJ issue-494 91 6 entities entity NOUN issue-494 91 7 and and CCONJ issue-494 91 8 in in ADP issue-494 91 9 partnership partnership NOUN issue-494 91 10 with with ADP issue-494 91 11 local local ADJ issue-494 91 12 authorities authority NOUN issue-494 91 13 . . PUNCT issue-494 92 1 funds fund NOUN issue-494 92 2 for for ADP issue-494 92 3 the the DET issue-494 92 4 implementation implementation NOUN issue-494 92 5 of of ADP issue-494 92 6 projects project NOUN issue-494 92 7 may may AUX issue-494 92 8 be be AUX issue-494 92 9 allocated allocate VERB issue-494 92 10 in in ADP issue-494 92 11 various various ADJ issue-494 92 12 proportions proportion NOUN issue-494 92 13 from from ADP issue-494 92 14 the the DET issue-494 92 15 central central ADJ issue-494 92 16 budget budget NOUN issue-494 92 17 ( ( PUNCT issue-494 92 18 in in ADP issue-494 92 19 the the DET issue-494 92 20 form form NOUN issue-494 92 21 of of ADP issue-494 92 22 transfers transfer NOUN issue-494 92 23 or or CCONJ issue-494 92 24 targeted target VERB issue-494 92 25 grants grant NOUN issue-494 92 26 ) ) PUNCT issue-494 92 27 , , PUNCT issue-494 92 28 from from ADP issue-494 92 29 the the DET issue-494 92 30 local local ADJ issue-494 92 31 budget budget NOUN issue-494 92 32 , , PUNCT issue-494 92 33 development development NOUN issue-494 92 34 funds fund NOUN issue-494 92 35 , , PUNCT issue-494 92 36 through through ADP issue-494 92 37 the the DET issue-494 92 38 issuance issuance NOUN issue-494 92 39 of of ADP issue-494 92 40 government government NOUN issue-494 92 41 debt debt NOUN issue-494 92 42 obligations obligation NOUN issue-494 92 43 , , PUNCT issue-494 92 44 from from ADP issue-494 92 45 private private ADJ issue-494 92 46 sources source NOUN issue-494 92 47 or or CCONJ issue-494 92 48 in in ADP issue-494 92 49 the the DET issue-494 92 50 form form NOUN issue-494 92 51 of of ADP issue-494 92 52 loans loan NOUN issue-494 92 53 . . PUNCT issue-494 93 1 typically typically ADV issue-494 93 2 , , PUNCT issue-494 93 3 local local ADJ issue-494 93 4 governments government NOUN issue-494 93 5 take take VERB issue-494 93 6 on on ADP issue-494 93 7 an an DET issue-494 93 8 administrative administrative ADJ issue-494 93 9 role role NOUN issue-494 93 10 by by ADP issue-494 93 11 deciding decide VERB issue-494 93 12 how how SCONJ issue-494 93 13 and and CCONJ issue-494 93 14 where where SCONJ issue-494 93 15 this this DET issue-494 93 16 financial financial ADJ issue-494 93 17 instrument instrument NOUN issue-494 93 18 will will AUX issue-494 93 19 be be AUX issue-494 93 20 used use VERB issue-494 93 21 . . PUNCT issue-494 94 1 thus thus ADV issue-494 94 2 , , PUNCT issue-494 94 3 there there PRON issue-494 94 4 is be VERB issue-494 94 5 an an DET issue-494 94 6 opportunity opportunity NOUN issue-494 94 7 to to PART issue-494 94 8 finance finance VERB issue-494 94 9 public public ADJ issue-494 94 10 or or CCONJ issue-494 94 11 private private ADJ issue-494 94 12 projects project NOUN issue-494 94 13 , , PUNCT issue-494 94 14 the the DET issue-494 94 15 guarantee guarantee NOUN issue-494 94 16 of of ADP issue-494 94 17 which which PRON issue-494 94 18 is be AUX issue-494 94 19 the the DET issue-494 94 20 future future ADJ issue-494 94 21 increase increase NOUN issue-494 94 22 in in ADP issue-494 94 23 revenues revenue NOUN issue-494 94 24 from from ADP issue-494 94 25 property property NOUN issue-494 94 26 tax tax NOUN issue-494 94 27 . . PUNCT issue-494 95 1 the the DET issue-494 95 2 functioning function VERB issue-494 95 3 mechanism mechanism NOUN issue-494 95 4 of of ADP issue-494 95 5 tif tif PROPN issue-494 95 6 projects project NOUN issue-494 95 7 has have VERB issue-494 95 8 its its PRON issue-494 95 9 own own ADJ issue-494 95 10 peculiarities peculiarity NOUN issue-494 95 11 , , PUNCT issue-494 95 12 but but CCONJ issue-494 95 13 in in ADP issue-494 95 14 general general ADJ issue-494 95 15 , , PUNCT issue-494 95 16 it it PRON issue-494 95 17 can can AUX issue-494 95 18 be be AUX issue-494 95 19 described describe VERB issue-494 95 20 as as ADP issue-494 95 21 follows follow VERB issue-494 95 22 . . PUNCT issue-494 96 1 for for ADP issue-494 96 2 the the DET issue-494 96 3 territory territory NOUN issue-494 96 4 within within ADP issue-494 96 5 which which PRON issue-494 96 6 the the DET issue-494 96 7 implementation implementation NOUN issue-494 96 8 of of ADP issue-494 96 9 a a DET issue-494 96 10 particular particular ADJ issue-494 96 11 infrastructure infrastructure NOUN issue-494 96 12 investment investment NOUN issue-494 96 13 project project NOUN issue-494 96 14 is be AUX issue-494 96 15 envisaged envisage VERB issue-494 96 16 , , PUNCT issue-494 96 17 the the DET issue-494 96 18 current current ADJ issue-494 96 19 ( ( PUNCT issue-494 96 20 basic basic ADJ issue-494 96 21 ) ) PUNCT issue-494 96 22 amount amount NOUN issue-494 96 23 of of ADP issue-494 96 24 income income NOUN issue-494 96 25 from from ADP issue-494 96 26 the the DET issue-494 96 27 property property NOUN issue-494 96 28 tax tax NOUN issue-494 96 29 is be AUX issue-494 96 30 determined determine VERB issue-494 96 31 . . PUNCT issue-494 97 1 at at ADP issue-494 97 2 the the DET issue-494 97 3 same same ADJ issue-494 97 4 time time NOUN issue-494 97 5 , , PUNCT issue-494 97 6 it it PRON issue-494 97 7 is be AUX issue-494 97 8 assumed assume VERB issue-494 97 9 that that SCONJ issue-494 97 10 improvements improvement NOUN issue-494 97 11 in in ADP issue-494 97 12 infrastructure infrastructure NOUN issue-494 97 13 and and CCONJ issue-494 97 14 external external ADJ issue-494 97 15 amenities amenity NOUN issue-494 97 16 will will AUX issue-494 97 17 increase increase VERB issue-494 97 18 the the DET issue-494 97 19 revenue revenue NOUN issue-494 97 20 from from ADP issue-494 97 21 property property NOUN issue-494 97 22 tax tax NOUN issue-494 97 23 in in ADP issue-494 97 24 the the DET issue-494 97 25 region region NOUN issue-494 97 26 . . PUNCT issue-494 98 1 “ " PUNCT issue-494 98 2 increase increase NOUN issue-494 98 3 of of ADP issue-494 98 4 taxes taxis NOUN issue-494 98 5 ” " PUNCT issue-494 98 6 will will AUX issue-494 98 7 be be AUX issue-494 98 8 considered consider VERB issue-494 98 9 only only ADV issue-494 98 10 receipts receipt NOUN issue-494 98 11 from from ADP issue-494 98 12 property property NOUN issue-494 98 13 tax tax NOUN issue-494 98 14 exceeding exceed VERB issue-494 98 15 the the DET issue-494 98 16 established establish VERB issue-494 98 17 basic basic ADJ issue-494 98 18 amount amount NOUN issue-494 98 19 . . PUNCT issue-494 99 1 the the DET issue-494 99 2 growth growth NOUN issue-494 99 3 of of ADP issue-494 99 4 revenues revenue NOUN issue-494 99 5 from from ADP issue-494 99 6 other other ADJ issue-494 99 7 taxes taxis NOUN issue-494 99 8 ( ( PUNCT issue-494 99 9 value value NOUN issue-494 99 10 added add VERB issue-494 99 11 tax tax NOUN issue-494 99 12 / / SYM issue-494 99 13 sales sale NOUN issue-494 99 14 tax tax NOUN issue-494 99 15 , , PUNCT issue-494 99 16 income income NOUN issue-494 99 17 taxes taxis NOUN issue-494 99 18 due due ADJ issue-494 99 19 to to ADP issue-494 99 20 the the DET issue-494 99 21 creation creation NOUN issue-494 99 22 of of ADP issue-494 99 23 additional additional ADJ issue-494 99 24 jobs job NOUN issue-494 99 25 ) ) PUNCT issue-494 99 26 is be AUX issue-494 99 27 not not PART issue-494 99 28 taken take VERB issue-494 99 29 into into ADP issue-494 99 30 account account NOUN issue-494 99 31 in in ADP issue-494 99 32 the the DET issue-494 99 33 calculations calculation NOUN issue-494 99 34 . . PUNCT issue-494 100 1 during during ADP issue-494 100 2 the the DET issue-494 100 3 project project NOUN issue-494 100 4 implementation implementation NOUN issue-494 100 5 period period NOUN issue-494 100 6 , , PUNCT issue-494 100 7 the the DET issue-494 100 8 entire entire ADJ issue-494 100 9 “ " PUNCT issue-494 100 10 tax tax NOUN issue-494 100 11 increase increase NOUN issue-494 100 12 ” " PUNCT issue-494 100 13 is be AUX issue-494 100 14 directed direct VERB issue-494 100 15 to to ADP issue-494 100 16 financing financing NOUN issue-494 100 17 project project NOUN issue-494 100 18 costs cost NOUN issue-494 100 19 or or CCONJ issue-494 100 20 covering cover VERB issue-494 100 21 baltic baltic ADJ issue-494 100 22 journal journal NOUN issue-494 100 23 of of ADP issue-494 100 24 economic economic ADJ issue-494 100 25 studies study NOUN issue-494 100 26 163 163 NUM issue-494 100 27 vol vol NOUN issue-494 100 28 . . PROPN issue-494 101 1 4 4 NUM issue-494 101 2 , , PUNCT issue-494 101 3 no no INTJ issue-494 101 4 . . NOUN issue-494 101 5 4 4 NUM issue-494 101 6 , , PUNCT issue-494 101 7 2018 2018 NUM issue-494 101 8 costs cost NOUN issue-494 101 9 already already ADV issue-494 101 10 incurred incur VERB issue-494 101 11 by by ADP issue-494 101 12 the the DET issue-494 101 13 investor investor NOUN issue-494 101 14 . . PUNCT issue-494 102 1 an an DET issue-494 102 2 additional additional ADJ issue-494 102 3 condition condition NOUN issue-494 102 4 for for ADP issue-494 102 5 financing finance VERB issue-494 102 6 the the DET issue-494 102 7 costs cost NOUN issue-494 102 8 of of ADP issue-494 102 9 implementing implement VERB issue-494 102 10 tif tif PROPN issue-494 102 11 projects project NOUN issue-494 102 12 may may AUX issue-494 102 13 be be AUX issue-494 102 14 the the DET issue-494 102 15 use use NOUN issue-494 102 16 of of ADP issue-494 102 17 the the DET issue-494 102 18 matching matching NOUN issue-494 102 19 funds fund NOUN issue-494 102 20 ( ( PUNCT issue-494 102 21 dye dye NOUN issue-494 102 22 , , PUNCT issue-494 102 23 merriman merriman PROPN issue-494 102 24 , , PUNCT issue-494 102 25 2006 2006 NUM issue-494 102 26 ) ) PUNCT issue-494 102 27 , , PUNCT issue-494 102 28 according accord VERB issue-494 102 29 to to ADP issue-494 102 30 which which DET issue-494 102 31 funding funding NOUN issue-494 102 32 for for ADP issue-494 102 33 the the DET issue-494 102 34 project project NOUN issue-494 102 35 is be AUX issue-494 102 36 allocated allocate VERB issue-494 102 37 after after ADP issue-494 102 38 coordination coordination NOUN issue-494 102 39 between between ADP issue-494 102 40 the the DET issue-494 102 41 central central ADJ issue-494 102 42 and and CCONJ issue-494 102 43 local local ADJ issue-494 102 44 government government NOUN issue-494 102 45 ( ( PUNCT issue-494 102 46 or or CCONJ issue-494 102 47 between between ADP issue-494 102 48 local local ADJ issue-494 102 49 government government NOUN issue-494 102 50 and and CCONJ issue-494 102 51 business business NOUN issue-494 102 52 ) ) PUNCT issue-494 102 53 and and CCONJ issue-494 102 54 it it PRON issue-494 102 55 is be AUX issue-494 102 56 anticipated anticipate VERB issue-494 102 57 that that SCONJ issue-494 102 58 when when SCONJ issue-494 102 59 one one NUM issue-494 102 60 party party NOUN issue-494 102 61 invests invest VERB issue-494 102 62 money money NOUN issue-494 102 63 , , PUNCT issue-494 102 64 the the DET issue-494 102 65 other other ADJ issue-494 102 66 party party NOUN issue-494 102 67 allocates allocate VERB issue-494 102 68 the the DET issue-494 102 69 same same ADJ issue-494 102 70 amount amount NOUN issue-494 102 71 . . PUNCT issue-494 103 1 the the DET issue-494 103 2 use use NOUN issue-494 103 3 of of ADP issue-494 103 4 this this DET issue-494 103 5 method method NOUN issue-494 103 6 of of ADP issue-494 103 7 financing financing NOUN issue-494 103 8 , , PUNCT issue-494 103 9 like like ADP issue-494 103 10 other other ADJ issue-494 103 11 types type NOUN issue-494 103 12 of of ADP issue-494 103 13 borrowing borrowing NOUN issue-494 103 14 , , PUNCT issue-494 103 15 is be AUX issue-494 103 16 associated associate VERB issue-494 103 17 with with ADP issue-494 103 18 certain certain ADJ issue-494 103 19 risks risk NOUN issue-494 103 20 ( ( PUNCT issue-494 103 21 halvin halvin NOUN issue-494 103 22 , , PUNCT issue-494 103 23 2013 2013 NUM issue-494 103 24 ; ; PUNCT issue-494 103 25 stephens stephen NOUN issue-494 103 26 , , PUNCT issue-494 103 27 kille kille NOUN issue-494 103 28 , , PUNCT issue-494 103 29 2015 2015 NUM issue-494 103 30 ) ) PUNCT issue-494 103 31 and and CCONJ issue-494 103 32 does do AUX issue-494 103 33 not not PART issue-494 103 34 always always ADV issue-494 103 35 produce produce VERB issue-494 103 36 the the DET issue-494 103 37 expected expect VERB issue-494 103 38 results result NOUN issue-494 103 39 . . PUNCT issue-494 104 1 implementation implementation NOUN issue-494 104 2 of of ADP issue-494 104 3 such such ADJ issue-494 104 4 state state NOUN issue-494 104 5 support support NOUN issue-494 104 6 programs program NOUN issue-494 104 7 is be AUX issue-494 104 8 associated associate VERB issue-494 104 9 with with ADP issue-494 104 10 certain certain ADJ issue-494 104 11 general general ADJ issue-494 104 12 risks risk NOUN issue-494 104 13 . . PUNCT issue-494 105 1 these these PRON issue-494 105 2 include include VERB issue-494 105 3 the the DET issue-494 105 4 following following NOUN issue-494 105 5 : : PUNCT issue-494 105 6 firstly firstly ADV issue-494 105 7 , , PUNCT issue-494 105 8 the the DET issue-494 105 9 cost cost NOUN issue-494 105 10 of of ADP issue-494 105 11 the the DET issue-494 105 12 projects project NOUN issue-494 105 13 is be AUX issue-494 105 14 transferred transfer VERB issue-494 105 15 to to ADP issue-494 105 16 the the DET issue-494 105 17 investor investor NOUN issue-494 105 18 and and CCONJ issue-494 105 19 taxpayers taxpayer NOUN issue-494 105 20 in in ADP issue-494 105 21 the the DET issue-494 105 22 long long ADJ issue-494 105 23 run run NOUN issue-494 105 24 , , PUNCT issue-494 105 25 and and CCONJ issue-494 105 26 some some PRON issue-494 105 27 of of ADP issue-494 105 28 the the DET issue-494 105 29 future future ADJ issue-494 105 30 tax tax NOUN issue-494 105 31 revenues revenue NOUN issue-494 105 32 are be AUX issue-494 105 33 spent spend VERB issue-494 105 34 on on ADP issue-494 105 35 repayment repayment NOUN issue-494 105 36 of of ADP issue-494 105 37 interest interest NOUN issue-494 105 38 on on ADP issue-494 105 39 loans loan NOUN issue-494 105 40 , , PUNCT issue-494 105 41 becoming become VERB issue-494 105 42 tax tax NOUN issue-494 105 43 expense expense NOUN issue-494 105 44 ; ; PUNCT issue-494 105 45 secondly secondly ADV issue-494 105 46 , , PUNCT issue-494 105 47 in in ADP issue-494 105 48 case case NOUN issue-494 105 49 of of ADP issue-494 105 50 freezing freeze VERB issue-494 105 51 the the DET issue-494 105 52 basic basic ADJ issue-494 105 53 amount amount NOUN issue-494 105 54 of of ADP issue-494 105 55 income income NOUN issue-494 105 56 from from ADP issue-494 105 57 property property NOUN issue-494 105 58 tax tax NOUN issue-494 105 59 and and CCONJ issue-494 105 60 directing direct VERB issue-494 105 61 its its PRON issue-494 105 62 increase increase NOUN issue-494 105 63 to to ADP issue-494 105 64 the the DET issue-494 105 65 repayment repayment NOUN issue-494 105 66 of of ADP issue-494 105 67 obligations obligation NOUN issue-494 105 68 under under ADP issue-494 105 69 the the DET issue-494 105 70 development development NOUN issue-494 105 71 project project NOUN issue-494 105 72 , , PUNCT issue-494 105 73 ignoring ignore VERB issue-494 105 74 the the DET issue-494 105 75 fact fact NOUN issue-494 105 76 of of ADP issue-494 105 77 expanding expand VERB issue-494 105 78 the the DET issue-494 105 79 boundaries boundary NOUN issue-494 105 80 or or CCONJ issue-494 105 81 increasing increase VERB issue-494 105 82 the the DET issue-494 105 83 population population NOUN issue-494 105 84 in in ADP issue-494 105 85 the the DET issue-494 105 86 region region NOUN issue-494 105 87 , , PUNCT issue-494 105 88 which which PRON issue-494 105 89 entails entail VERB issue-494 105 90 an an DET issue-494 105 91 increasing increase VERB issue-494 105 92 need need NOUN issue-494 105 93 for for ADP issue-494 105 94 public public ADJ issue-494 105 95 services service NOUN issue-494 105 96 financed finance VERB issue-494 105 97 from from ADP issue-494 105 98 the the DET issue-494 105 99 budget budget NOUN issue-494 105 100 ; ; PUNCT issue-494 105 101 thirdly thirdly ADV issue-494 105 102 , , PUNCT issue-494 105 103 the the DET issue-494 105 104 correct correct ADJ issue-494 105 105 definition definition NOUN issue-494 105 106 of of ADP issue-494 105 107 project project NOUN issue-494 105 108 boundaries boundary NOUN issue-494 105 109 and and CCONJ issue-494 105 110 the the DET issue-494 105 111 assessment assessment NOUN issue-494 105 112 of of ADP issue-494 105 113 future future ADJ issue-494 105 114 tax tax NOUN issue-494 105 115 increases increase NOUN issue-494 105 116 some some PRON issue-494 105 117 requires require VERB issue-494 105 118 , , PUNCT issue-494 105 119 for for ADP issue-494 105 120 example example NOUN issue-494 105 121 , , PUNCT issue-494 105 122 to to PART issue-494 105 123 take take VERB issue-494 105 124 into into ADP issue-494 105 125 account account NOUN issue-494 105 126 the the DET issue-494 105 127 inflationary inflationary ADJ issue-494 105 128 increase increase NOUN issue-494 105 129 in in ADP issue-494 105 130 property property NOUN issue-494 105 131 prices price NOUN issue-494 105 132 , , PUNCT issue-494 105 133 which which PRON issue-494 105 134 would would AUX issue-494 105 135 be be AUX issue-494 105 136 a a DET issue-494 105 137 part part NOUN issue-494 105 138 of of ADP issue-494 105 139 budget budget NOUN issue-494 105 140 revenues revenue NOUN issue-494 105 141 even even ADV issue-494 105 142 without without ADP issue-494 105 143 project project NOUN issue-494 105 144 financing financing NOUN issue-494 105 145 ( ( PUNCT issue-494 105 146 hardy hardy ADJ issue-494 105 147 , , PUNCT issue-494 105 148 lousyd lousyd ADJ issue-494 105 149 , , PUNCT issue-494 105 150 tompagenet tompagenet NOUN issue-494 105 151 , , PUNCT issue-494 105 152 2016 2016 NUM issue-494 105 153 ) ) PUNCT issue-494 105 154 ; ; PUNCT issue-494 105 155 fourthly fourthly ADV issue-494 105 156 , , PUNCT issue-494 105 157 the the DET issue-494 105 158 increased increase VERB issue-494 105 159 attention attention NOUN issue-494 105 160 of of ADP issue-494 105 161 local local ADJ issue-494 105 162 authorities authority NOUN issue-494 105 163 to to ADP issue-494 105 164 areas area NOUN issue-494 105 165 where where SCONJ issue-494 105 166 the the DET issue-494 105 167 implementation implementation NOUN issue-494 105 168 of of ADP issue-494 105 169 development development NOUN issue-494 105 170 projects project NOUN issue-494 105 171 can can AUX issue-494 105 172 disproportionate disproportionate VERB issue-494 105 173 to to ADP issue-494 105 174 the the DET issue-494 105 175 development development NOUN issue-494 105 176 of of ADP issue-494 105 177 the the DET issue-494 105 178 region region NOUN issue-494 105 179 as as ADP issue-494 105 180 a a DET issue-494 105 181 whole whole NOUN issue-494 105 182 , , PUNCT issue-494 105 183 contribute contribute VERB issue-494 105 184 to to ADP issue-494 105 185 the the DET issue-494 105 186 relative relative ADJ issue-494 105 187 deterioration deterioration NOUN issue-494 105 188 of of ADP issue-494 105 189 the the DET issue-494 105 190 ration ration NOUN issue-494 105 191 of of ADP issue-494 105 192 conditions condition NOUN issue-494 105 193 of of ADP issue-494 105 194 the the DET issue-494 105 195 development development NOUN issue-494 105 196 of of ADP issue-494 105 197 neighbouring neighbouring ADJ issue-494 105 198 regions region NOUN issue-494 105 199 , , PUNCT issue-494 105 200 distortion distortion NOUN issue-494 105 201 of of ADP issue-494 105 202 competitive competitive ADJ issue-494 105 203 conditions condition NOUN issue-494 105 204 , , PUNCT issue-494 105 205 the the DET issue-494 105 206 emergence emergence NOUN issue-494 105 207 of of ADP issue-494 105 208 lobbying lobbying NOUN issue-494 105 209 interests interest NOUN issue-494 105 210 and and CCONJ issue-494 105 211 risks risk NOUN issue-494 105 212 of of ADP issue-494 105 213 corruption corruption NOUN issue-494 105 214 abuses abuse NOUN issue-494 105 215 , , PUNCT issue-494 105 216 etc etc X issue-494 105 217 . . X issue-494 105 218 5 5 X issue-494 105 219 . . X issue-494 105 220 sources source NOUN issue-494 105 221 of of ADP issue-494 105 222 strengthening strengthen VERB issue-494 105 223 the the DET issue-494 105 224 financial financial ADJ issue-494 105 225 capacity capacity NOUN issue-494 105 226 of of ADP issue-494 105 227 territorial territorial ADJ issue-494 105 228 communities community NOUN issue-494 105 229 in in ADP issue-494 105 230 ukraine ukraine PROPN issue-494 105 231 the the DET issue-494 105 232 property property NOUN issue-494 105 233 tax tax NOUN issue-494 105 234 in in ADP issue-494 105 235 ukraine ukraine PROPN issue-494 105 236 has have VERB issue-494 105 237 a a DET issue-494 105 238 high high ADJ issue-494 105 239 potential potential NOUN issue-494 105 240 because because SCONJ issue-494 105 241 it it PRON issue-494 105 242 takes take VERB issue-494 105 243 into into ADP issue-494 105 244 account account NOUN issue-494 105 245 both both CCONJ issue-494 105 246 fiscal fiscal ADJ issue-494 105 247 and and CCONJ issue-494 105 248 social social ADJ issue-494 105 249 factors factor NOUN issue-494 105 250 . . PUNCT issue-494 106 1 but but CCONJ issue-494 106 2 the the DET issue-494 106 3 problem problem NOUN issue-494 106 4 is be AUX issue-494 106 5 the the DET issue-494 106 6 inaccuracy inaccuracy NOUN issue-494 106 7 of of ADP issue-494 106 8 the the DET issue-494 106 9 data datum NOUN issue-494 106 10 of of ADP issue-494 106 11 the the DET issue-494 106 12 state state NOUN issue-494 106 13 cadastre cadastre NOUN issue-494 106 14 of of ADP issue-494 106 15 property property NOUN issue-494 106 16 ( ( PUNCT issue-494 106 17 in in ADP issue-494 106 18 particular particular ADJ issue-494 106 19 , , PUNCT issue-494 106 20 for for ADP issue-494 106 21 individuals individual NOUN issue-494 106 22 ) ) PUNCT issue-494 106 23 , , PUNCT issue-494 106 24 which which PRON issue-494 106 25 complicates complicate VERB issue-494 106 26 the the DET issue-494 106 27 identification identification NOUN issue-494 106 28 of of ADP issue-494 106 29 the the DET issue-494 106 30 tax tax NOUN issue-494 106 31 base base NOUN issue-494 106 32 and and CCONJ issue-494 106 33 the the DET issue-494 106 34 collection collection NOUN issue-494 106 35 of of ADP issue-494 106 36 this this DET issue-494 106 37 tax tax NOUN issue-494 106 38 in in ADP issue-494 106 39 full full ADJ issue-494 106 40 . . PUNCT issue-494 107 1 therefore therefore ADV issue-494 107 2 , , PUNCT issue-494 107 3 without without ADP issue-494 107 4 solving solve VERB issue-494 107 5 these these DET issue-494 107 6 problems problem NOUN issue-494 107 7 , , PUNCT issue-494 107 8 the the DET issue-494 107 9 property property NOUN issue-494 107 10 tax tax NOUN issue-494 107 11 will will AUX issue-494 107 12 continue continue VERB issue-494 107 13 to to PART issue-494 107 14 be be AUX issue-494 107 15 symbolic symbolic ADJ issue-494 107 16 in in ADP issue-494 107 17 nature nature NOUN issue-494 107 18 . . PUNCT issue-494 108 1 although although SCONJ issue-494 108 2 the the DET issue-494 108 3 nominal nominal ADJ issue-494 108 4 value value NOUN issue-494 108 5 of of ADP issue-494 108 6 property property NOUN issue-494 108 7 tax tax NOUN issue-494 108 8 from from ADP issue-494 108 9 individuals individual NOUN issue-494 108 10 increased increase VERB issue-494 108 11 substantially substantially ADV issue-494 108 12 ( ( PUNCT issue-494 108 13 from from ADP issue-494 108 14 0.09 0.09 NUM issue-494 108 15 billion billion NUM issue-494 108 16 uah uah NOUN issue-494 108 17 in in ADP issue-494 108 18 2012 2012 NUM issue-494 108 19 to to ADP issue-494 108 20 97.43 97.43 NUM issue-494 108 21 billion billion NUM issue-494 108 22 uah uah NOUN issue-494 108 23 in in ADP issue-494 108 24 2017 2017 NUM issue-494 108 25 ) ) PUNCT issue-494 108 26 , , PUNCT issue-494 108 27 it it PRON issue-494 108 28 still still ADV issue-494 108 29 accounts account VERB issue-494 108 30 for for ADP issue-494 108 31 less less ADJ issue-494 108 32 than than ADP issue-494 108 33 0.1 0.1 NUM issue-494 108 34 % % NOUN issue-494 108 35 of of ADP issue-494 108 36 local local ADJ issue-494 108 37 budget budget NOUN issue-494 108 38 revenues revenue NOUN issue-494 108 39 , , PUNCT issue-494 108 40 which which PRON issue-494 108 41 not not PART issue-494 108 42 significantly significantly ADV issue-494 108 43 affects affect VERB issue-494 108 44 the the DET issue-494 108 45 financial financial ADJ issue-494 108 46 capacity capacity NOUN issue-494 108 47 of of ADP issue-494 108 48 the the DET issue-494 108 49 regions region NOUN issue-494 108 50 . . PUNCT issue-494 109 1 in in ADP issue-494 109 2 addition addition NOUN issue-494 109 3 , , PUNCT issue-494 109 4 during during ADP issue-494 109 5 the the DET issue-494 109 6 period period NOUN issue-494 109 7 of of ADP issue-494 109 8 this this DET issue-494 109 9 tax tax NOUN issue-494 109 10 operation operation NOUN issue-494 109 11 , , PUNCT issue-494 109 12 its its PRON issue-494 109 13 tax tax NOUN issue-494 109 14 base base NOUN issue-494 109 15 has have AUX issue-494 109 16 significantly significantly ADV issue-494 109 17 expanded expand VERB issue-494 109 18 due due ADP issue-494 109 19 to to ADP issue-494 109 20 raising raise VERB issue-494 109 21 the the DET issue-494 109 22 marginal marginal ADJ issue-494 109 23 rate rate NOUN issue-494 109 24 of of ADP issue-494 109 25 tax tax NOUN issue-494 109 26 for for ADP issue-494 109 27 property property NOUN issue-494 109 28 to to ADP issue-494 109 29 1.5 1.5 NUM issue-494 109 30 % % NOUN issue-494 109 31 of of ADP issue-494 109 32 the the DET issue-494 109 33 minimum minimum ADJ issue-494 109 34 wage wage NOUN issue-494 109 35 per per ADP issue-494 109 36 1 1 NUM issue-494 109 37 sq sq NOUN issue-494 109 38 . . PROPN issue-494 109 39 m m PROPN issue-494 109 40 of of ADP issue-494 109 41 the the DET issue-494 109 42 total total ADJ issue-494 109 43 area area NOUN issue-494 109 44 of of ADP issue-494 109 45 the the DET issue-494 109 46 residential residential ADJ issue-494 109 47 and and CCONJ issue-494 109 48 non non ADJ issue-494 109 49 - - ADJ issue-494 109 50 residential residential ADJ issue-494 109 51 property property NOUN issue-494 109 52 , , PUNCT issue-494 109 53 as as ADV issue-494 109 54 well well ADV issue-494 109 55 as as ADP issue-494 109 56 an an DET issue-494 109 57 additional additional ADJ issue-494 109 58 tax tax NOUN issue-494 109 59 rate rate NOUN issue-494 109 60 of of ADP issue-494 109 61 25 25 NUM issue-494 109 62 thousand thousand NUM issue-494 109 63 uah uah NOUN issue-494 109 64 for for ADP issue-494 109 65 apartments apartment NOUN issue-494 109 66 with with ADP issue-494 109 67 an an DET issue-494 109 68 area area NOUN issue-494 109 69 of of ADP issue-494 109 70 more more ADJ issue-494 109 71 than than ADP issue-494 109 72 300 300 NUM issue-494 109 73 sq sq NOUN issue-494 109 74 . . NOUN issue-494 109 75 m m VERB issue-494 109 76 and and CCONJ issue-494 109 77 houses house NOUN issue-494 109 78 – – PUNCT issue-494 109 79 more more ADJ issue-494 109 80 than than ADP issue-494 109 81 500 500 NUM issue-494 109 82 sq sq NOUN issue-494 109 83 . . PROPN issue-494 109 84 m. m. NOUN issue-494 109 85 starting start VERB issue-494 109 86 from from ADP issue-494 109 87 2015 2015 NUM issue-494 109 88 , , PUNCT issue-494 109 89 the the DET issue-494 109 90 tax tax NOUN issue-494 109 91 base base NOUN issue-494 109 92 of of ADP issue-494 109 93 the the DET issue-494 109 94 property property NOUN issue-494 109 95 tax tax NOUN issue-494 109 96 is be AUX issue-494 109 97 extended extend VERB issue-494 109 98 by by ADP issue-494 109 99 including include VERB issue-494 109 100 in in ADP issue-494 109 101 commercial commercial ADJ issue-494 109 102 ( ( PUNCT issue-494 109 103 non non ADJ issue-494 109 104 - - ADJ issue-494 109 105 residential residential ADJ issue-494 109 106 ) ) PUNCT issue-494 109 107 property property NOUN issue-494 109 108 taxes taxis NOUN issue-494 109 109 before before ADP issue-494 109 110 taxation taxation NOUN issue-494 109 111 . . PUNCT issue-494 110 1 the the DET issue-494 110 2 distribution distribution NOUN issue-494 110 3 of of ADP issue-494 110 4 income income NOUN issue-494 110 5 taxes taxis NOUN issue-494 110 6 on on ADP issue-494 110 7 property property NOUN issue-494 110 8 shows show VERB issue-494 110 9 that that SCONJ issue-494 110 10 the the DET issue-494 110 11 lion lion NOUN issue-494 110 12 ’s ’s PART issue-494 110 13 share share NOUN issue-494 110 14 of of ADP issue-494 110 15 payments payment NOUN issue-494 110 16 is be AUX issue-494 110 17 provided provide VERB issue-494 110 18 by by ADP issue-494 110 19 legal legal ADJ issue-494 110 20 entities entity NOUN issue-494 110 21 , , PUNCT issue-494 110 22 although although SCONJ issue-494 110 23 the the DET issue-494 110 24 income income NOUN issue-494 110 25 from from ADP issue-494 110 26 individuals individual NOUN issue-494 110 27 also also ADV issue-494 110 28 gradually gradually ADV issue-494 110 29 increases increase VERB issue-494 110 30 . . PUNCT issue-494 111 1 for for ADP issue-494 111 2 2015 2015 NUM issue-494 111 3 - - SYM issue-494 111 4 2017 2017 NUM issue-494 111 5 , , PUNCT issue-494 111 6 the the DET issue-494 111 7 volumes volume NOUN issue-494 111 8 and and CCONJ issue-494 111 9 structure structure NOUN issue-494 111 10 of of ADP issue-494 111 11 income income NOUN issue-494 111 12 from from ADP issue-494 111 13 property property NOUN issue-494 111 14 taxes taxis NOUN issue-494 111 15 have have AUX issue-494 111 16 changed change VERB issue-494 111 17 significantly significantly ADV issue-494 111 18 but but CCONJ issue-494 111 19 the the DET issue-494 111 20 analysis analysis NOUN issue-494 111 21 of of ADP issue-494 111 22 data datum NOUN issue-494 111 23 in in ADP issue-494 111 24 the the DET issue-494 111 25 dynamics dynamic NOUN issue-494 111 26 shows show VERB issue-494 111 27 that that SCONJ issue-494 111 28 the the DET issue-494 111 29 main main ADJ issue-494 111 30 attention attention NOUN issue-494 111 31 should should AUX issue-494 111 32 be be AUX issue-494 111 33 paid pay VERB issue-494 111 34 to to ADP issue-494 111 35 the the DET issue-494 111 36 potential potential NOUN issue-494 111 37 of of ADP issue-494 111 38 property property NOUN issue-494 111 39 taxes taxis NOUN issue-494 111 40 in in ADP issue-494 111 41 the the DET issue-494 111 42 segment segment NOUN issue-494 111 43 of of ADP issue-494 111 44 individuals individual NOUN issue-494 111 45 , , PUNCT issue-494 111 46 as as ADV issue-494 111 47 well well ADV issue-494 111 48 as as ADP issue-494 111 49 to to PART issue-494 111 50 improve improve VERB issue-494 111 51 the the DET issue-494 111 52 methodological methodological ADJ issue-494 111 53 basis basis NOUN issue-494 111 54 for for ADP issue-494 111 55 their their PRON issue-494 111 56 calculation calculation NOUN issue-494 111 57 and and CCONJ issue-494 111 58 collection collection NOUN issue-494 111 59 , , PUNCT issue-494 111 60 the the DET issue-494 111 61 formation formation NOUN issue-494 111 62 of of ADP issue-494 111 63 a a DET issue-494 111 64 single single ADJ issue-494 111 65 information information NOUN issue-494 111 66 base base NOUN issue-494 111 67 regarding regard VERB issue-494 111 68 the the DET issue-494 111 69 available available ADJ issue-494 111 70 housing housing NOUN issue-494 111 71 stock stock NOUN issue-494 111 72 for for ADP issue-494 111 73 tax tax NOUN issue-494 111 74 purposes purpose NOUN issue-494 111 75 . . PUNCT issue-494 112 1 in in ADP issue-494 112 2 favour favour NOUN issue-494 112 3 of of ADP issue-494 112 4 the the DET issue-494 112 5 fact fact NOUN issue-494 112 6 that that SCONJ issue-494 112 7 local local ADJ issue-494 112 8 governments government NOUN issue-494 112 9 are be AUX issue-494 112 10 not not PART issue-494 112 11 always always ADV issue-494 112 12 able able ADJ issue-494 112 13 to to PART issue-494 112 14 determine determine VERB issue-494 112 15 what what DET issue-494 112 16 level level NOUN issue-494 112 17 of of ADP issue-494 112 18 consolidation consolidation NOUN issue-494 112 19 of of ADP issue-494 112 20 the the DET issue-494 112 21 tax tax NOUN issue-494 112 22 to to ADP issue-494 112 23 local local ADJ issue-494 112 24 budgets budget NOUN issue-494 112 25 can can AUX issue-494 112 26 be be AUX issue-494 112 27 , , PUNCT issue-494 112 28 that that PRON issue-494 112 29 is be AUX issue-494 112 30 shown show VERB issue-494 112 31 by by ADP issue-494 112 32 the the DET issue-494 112 33 results result NOUN issue-494 112 34 of of ADP issue-494 112 35 our our PRON issue-494 112 36 sample sample NOUN issue-494 112 37 survey survey NOUN issue-494 112 38 . . PUNCT issue-494 113 1 the the DET issue-494 113 2 local local ADJ issue-494 113 3 councils council NOUN issue-494 113 4 of of ADP issue-494 113 5 20 20 NUM issue-494 113 6 small small ADJ issue-494 113 7 towns town NOUN issue-494 113 8 of of ADP issue-494 113 9 ukraine ukraine PROPN issue-494 113 10 sent send VERB issue-494 113 11 inquiries inquiry NOUN issue-494 113 12 about about ADP issue-494 113 13 the the DET issue-494 113 14 volume volume NOUN issue-494 113 15 and and CCONJ issue-494 113 16 distribution distribution NOUN issue-494 113 17 of of ADP issue-494 113 18 housing housing NOUN issue-494 113 19 stock stock NOUN issue-494 113 20 . . PUNCT issue-494 114 1 only only ADV issue-494 114 2 individual individual ADJ issue-494 114 3 city city NOUN issue-494 114 4 councils council NOUN issue-494 114 5 were be AUX issue-494 114 6 able able ADJ issue-494 114 7 to to PART issue-494 114 8 provide provide VERB issue-494 114 9 an an DET issue-494 114 10 exhaustive exhaustive ADJ issue-494 114 11 answer answer NOUN issue-494 114 12 ; ; PUNCT issue-494 114 13 six six NUM issue-494 114 14 city city NOUN issue-494 114 15 councils council NOUN issue-494 114 16 directly directly ADV issue-494 114 17 indicated indicate VERB issue-494 114 18 that that SCONJ issue-494 114 19 they they PRON issue-494 114 20 had have VERB issue-494 114 21 no no DET issue-494 114 22 data datum NOUN issue-494 114 23 on on ADP issue-494 114 24 available available ADJ issue-494 114 25 housing housing NOUN issue-494 114 26 stock stock NOUN issue-494 114 27 in in ADP issue-494 114 28 the the DET issue-494 114 29 city city NOUN issue-494 114 30 . . PUNCT issue-494 115 1 as as ADP issue-494 115 2 a a DET issue-494 115 3 rule rule NOUN issue-494 115 4 , , PUNCT issue-494 115 5 information information NOUN issue-494 115 6 is be AUX issue-494 115 7 available available ADJ issue-494 115 8 on on ADP issue-494 115 9 the the DET issue-494 115 10 total total ADJ issue-494 115 11 area area NOUN issue-494 115 12 and and CCONJ issue-494 115 13 number number NOUN issue-494 115 14 of of ADP issue-494 115 15 apartments apartment NOUN issue-494 115 16 in in ADP issue-494 115 17 multi multi ADJ issue-494 115 18 - - ADJ issue-494 115 19 apartment apartment NOUN issue-494 115 20 buildings building NOUN issue-494 115 21 that that PRON issue-494 115 22 are be AUX issue-494 115 23 in in ADP issue-494 115 24 communal communal ADJ issue-494 115 25 ownership ownership NOUN issue-494 115 26 . . PUNCT issue-494 116 1 information information NOUN issue-494 116 2 on on ADP issue-494 116 3 private private ADJ issue-494 116 4 sector sector NOUN issue-494 116 5 housing housing NOUN issue-494 116 6 stock stock NOUN issue-494 116 7 is be AUX issue-494 116 8 largely largely ADV issue-494 116 9 absent absent ADJ issue-494 116 10 or or CCONJ issue-494 116 11 incomplete incomplete ADJ issue-494 116 12 . . PUNCT issue-494 117 1 since since SCONJ issue-494 117 2 property property NOUN issue-494 117 3 tax tax NOUN issue-494 117 4 rates rate NOUN issue-494 117 5 are be AUX issue-494 117 6 determined determine VERB issue-494 117 7 by by ADP issue-494 117 8 the the DET issue-494 117 9 decision decision NOUN issue-494 117 10 of of ADP issue-494 117 11 a a DET issue-494 117 12 village village NOUN issue-494 117 13 , , PUNCT issue-494 117 14 settlement settlement NOUN issue-494 117 15 or or CCONJ issue-494 117 16 city city NOUN issue-494 117 17 council council NOUN issue-494 117 18 , , PUNCT issue-494 117 19 in in ADP issue-494 117 20 the the DET issue-494 117 21 event event NOUN issue-494 117 22 that that PRON issue-494 117 23 such such DET issue-494 117 24 a a DET issue-494 117 25 decision decision NOUN issue-494 117 26 is be AUX issue-494 117 27 not not PART issue-494 117 28 adopted adopt VERB issue-494 117 29 , , PUNCT issue-494 117 30 taxes taxis NOUN issue-494 117 31 are be AUX issue-494 117 32 subject subject ADJ issue-494 117 33 to to ADP issue-494 117 34 the the DET issue-494 117 35 application application NOUN issue-494 117 36 of of ADP issue-494 117 37 minimum minimum NOUN issue-494 117 38 rates rate NOUN issue-494 117 39 . . PUNCT issue-494 118 1 thus thus ADV issue-494 118 2 , , PUNCT issue-494 118 3 if if SCONJ issue-494 118 4 the the DET issue-494 118 5 village village NOUN issue-494 118 6 , , PUNCT issue-494 118 7 town town NOUN issue-494 118 8 or or CCONJ issue-494 118 9 city city NOUN issue-494 118 10 council council NOUN issue-494 118 11 has have AUX issue-494 118 12 not not PART issue-494 118 13 determined determine VERB issue-494 118 14 the the DET issue-494 118 15 rates rate NOUN issue-494 118 16 of of ADP issue-494 118 17 property property NOUN issue-494 118 18 tax tax NOUN issue-494 118 19 , , PUNCT issue-494 118 20 the the DET issue-494 118 21 minimum minimum ADJ issue-494 118 22 rate rate NOUN issue-494 118 23 of of ADP issue-494 118 24 such such DET issue-494 118 25 a a DET issue-494 118 26 tax tax NOUN issue-494 118 27 is be AUX issue-494 118 28 0 0 NUM issue-494 118 29 % % NOUN issue-494 118 30 . . PUNCT issue-494 119 1 in in ADP issue-494 119 2 many many ADJ issue-494 119 3 regions region NOUN issue-494 119 4 of of ADP issue-494 119 5 ukraine ukraine NOUN issue-494 119 6 , , PUNCT issue-494 119 7 state state NOUN issue-494 119 8 programs program NOUN issue-494 119 9 for for ADP issue-494 119 10 mobilizing mobilize VERB issue-494 119 11 local local ADJ issue-494 119 12 resources resource NOUN issue-494 119 13 and and CCONJ issue-494 119 14 attracting attract VERB issue-494 119 15 additional additional ADJ issue-494 119 16 funds fund NOUN issue-494 119 17 for for ADP issue-494 119 18 the the DET issue-494 119 19 improvement improvement NOUN issue-494 119 20 , , PUNCT issue-494 119 21 social social ADJ issue-494 119 22 infrastructure infrastructure NOUN issue-494 119 23 creation creation NOUN issue-494 119 24 , , PUNCT issue-494 119 25 etc etc X issue-494 119 26 . . X issue-494 119 27 are be AUX issue-494 119 28 implemented implement VERB issue-494 119 29 and and CCONJ issue-494 119 30 actively actively ADV issue-494 119 31 used use VERB issue-494 119 32 . . PUNCT issue-494 120 1 involving involve VERB issue-494 120 2 communities community NOUN issue-494 120 3 in in ADP issue-494 120 4 solving solve VERB issue-494 120 5 regional regional ADJ issue-494 120 6 problems problem NOUN issue-494 120 7 contributes contribute VERB issue-494 120 8 to to ADP issue-494 120 9 the the DET issue-494 120 10 revitalization revitalization NOUN issue-494 120 11 of of ADP issue-494 120 12 business business NOUN issue-494 120 13 investment investment NOUN issue-494 120 14 interests interest NOUN issue-494 120 15 in in ADP issue-494 120 16 the the DET issue-494 120 17 implementation implementation NOUN issue-494 120 18 of of ADP issue-494 120 19 decentralization decentralization NOUN issue-494 120 20 reforms reform NOUN issue-494 120 21 . . PUNCT issue-494 121 1 however however ADV issue-494 121 2 , , PUNCT issue-494 121 3 the the DET issue-494 121 4 immaturity immaturity NOUN issue-494 121 5 of of ADP issue-494 121 6 local local ADJ issue-494 121 7 selfgovernment selfgovernment NOUN issue-494 121 8 and and CCONJ issue-494 121 9 the the DET issue-494 121 10 unwillingness unwillingness NOUN issue-494 121 11 to to PART issue-494 121 12 make make VERB issue-494 121 13 massive massive ADJ issue-494 121 14 use use NOUN issue-494 121 15 of of ADP issue-494 121 16 the the DET issue-494 121 17 latest late ADJ issue-494 121 18 financial financial ADJ issue-494 121 19 instruments instrument NOUN issue-494 121 20 of of ADP issue-494 121 21 economic economic ADJ issue-494 121 22 development development NOUN issue-494 121 23 , , PUNCT issue-494 121 24 including include VERB issue-494 121 25 public public ADJ issue-494 121 26 - - PUNCT issue-494 121 27 private private ADJ issue-494 121 28 partnerships partnership NOUN issue-494 121 29 , , PUNCT issue-494 121 30 co co ADJ issue-494 121 31 - - ADJ issue-494 121 32 financing financing ADJ issue-494 121 33 instruments instrument NOUN issue-494 121 34 , , PUNCT issue-494 121 35 do do AUX issue-494 121 36 not not PART issue-494 121 37 contribute contribute VERB issue-494 121 38 to to ADP issue-494 121 39 the the DET issue-494 121 40 spread spread NOUN issue-494 121 41 of of ADP issue-494 121 42 positive positive ADJ issue-494 121 43 global global ADJ issue-494 121 44 experience experience NOUN issue-494 121 45 in in ADP issue-494 121 46 developing develop VERB issue-494 121 47 the the DET issue-494 121 48 regional regional ADJ issue-494 121 49 infrastructure infrastructure NOUN issue-494 121 50 and and CCONJ issue-494 121 51 expanding expand VERB issue-494 121 52 the the DET issue-494 121 53 tax tax NOUN issue-494 121 54 base base NOUN issue-494 121 55 in in ADP issue-494 121 56 the the DET issue-494 121 57 respective respective ADJ issue-494 121 58 communities community NOUN issue-494 121 59 . . PUNCT issue-494 122 1 the the DET issue-494 122 2 main main ADJ issue-494 122 3 issues issue NOUN issue-494 122 4 facing face VERB issue-494 122 5 the the DET issue-494 122 6 territorial territorial ADJ issue-494 122 7 communities community NOUN issue-494 122 8 of of ADP issue-494 122 9 ukraine ukraine NOUN issue-494 122 10 today today NOUN issue-494 122 11 are be AUX issue-494 122 12 depreciation depreciation NOUN issue-494 122 13 of of ADP issue-494 122 14 infrastructure infrastructure NOUN issue-494 122 15 baltic baltic PROPN issue-494 122 16 journal journal PROPN issue-494 122 17 of of ADP issue-494 122 18 economic economic ADJ issue-494 122 19 studies study NOUN issue-494 122 20 164 164 NUM issue-494 122 21 vol vol NOUN issue-494 122 22 . . PUNCT issue-494 123 1 4 4 NUM issue-494 123 2 , , PUNCT issue-494 123 3 no no INTJ issue-494 123 4 . . NOUN issue-494 123 5 4 4 NUM issue-494 123 6 , , PUNCT issue-494 123 7 2018 2018 NUM issue-494 123 8 and and CCONJ issue-494 123 9 the the DET issue-494 123 10 need need NOUN issue-494 123 11 to to PART issue-494 123 12 repair repair VERB issue-494 123 13 and and CCONJ issue-494 123 14 reconstruct reconstruct VERB issue-494 123 15 the the DET issue-494 123 16 premises premise NOUN issue-494 123 17 of of ADP issue-494 123 18 the the DET issue-494 123 19 socio socio NOUN issue-494 123 20 - - PUNCT issue-494 123 21 cultural cultural ADJ issue-494 123 22 sphere sphere NOUN issue-494 123 23 , , PUNCT issue-494 123 24 to to PART issue-494 123 25 equip equip VERB issue-494 123 26 recreation recreation NOUN issue-494 123 27 and and CCONJ issue-494 123 28 leisure leisure NOUN issue-494 123 29 , , PUNCT issue-494 123 30 sports sport NOUN issue-494 123 31 grounds ground NOUN issue-494 123 32 , , PUNCT issue-494 123 33 to to PART issue-494 123 34 organize organize VERB issue-494 123 35 cemeteries cemetery NOUN issue-494 123 36 , , PUNCT issue-494 123 37 to to PART issue-494 123 38 organize organize VERB issue-494 123 39 water water NOUN issue-494 123 40 supply supply NOUN issue-494 123 41 , , PUNCT issue-494 123 42 to to PART issue-494 123 43 improve improve VERB issue-494 123 44 the the DET issue-494 123 45 improvement improvement NOUN issue-494 123 46 of of ADP issue-494 123 47 villages village NOUN issue-494 123 48 by by ADP issue-494 123 49 improving improve VERB issue-494 123 50 the the DET issue-494 123 51 culture culture NOUN issue-494 123 52 of of ADP issue-494 123 53 domestic domestic ADJ issue-494 123 54 waste waste NOUN issue-494 123 55 management management NOUN issue-494 123 56 , , PUNCT issue-494 123 57 implementation implementation NOUN issue-494 123 58 of of ADP issue-494 123 59 energy energy NOUN issue-494 123 60 efficiency efficiency NOUN issue-494 123 61 measures measure NOUN issue-494 123 62 , , PUNCT issue-494 123 63 access access NOUN issue-494 123 64 to to ADP issue-494 123 65 the the DET issue-494 123 66 internet internet NOUN issue-494 123 67 . . PUNCT issue-494 124 1 however however ADV issue-494 124 2 , , PUNCT issue-494 124 3 there there PRON issue-494 124 4 are be VERB issue-494 124 5 few few ADJ issue-494 124 6 active active ADJ issue-494 124 7 self self NOUN issue-494 124 8 - - PUNCT issue-494 124 9 government government NOUN issue-494 124 10 bodies body NOUN issue-494 124 11 that that PRON issue-494 124 12 are be AUX issue-494 124 13 ready ready ADJ issue-494 124 14 to to PART issue-494 124 15 engage engage VERB issue-494 124 16 in in ADP issue-494 124 17 business business NOUN issue-494 124 18 to to PART issue-494 124 19 implement implement VERB issue-494 124 20 social social ADJ issue-494 124 21 projects project NOUN issue-494 124 22 . . PUNCT issue-494 125 1 an an DET issue-494 125 2 example example NOUN issue-494 125 3 is be AUX issue-494 125 4 the the DET issue-494 125 5 zdolbunivsky zdolbunivsky PROPN issue-494 125 6 district district PROPN issue-494 125 7 state state PROPN issue-494 125 8 administration administration PROPN issue-494 125 9 , , PUNCT issue-494 125 10 which which PRON issue-494 125 11 for for ADP issue-494 125 12 the the DET issue-494 125 13 improvement improvement NOUN issue-494 125 14 of of ADP issue-494 125 15 the the DET issue-494 125 16 territories territory NOUN issue-494 125 17 accountable accountable ADJ issue-494 125 18 to to ADP issue-494 125 19 it it PRON issue-494 125 20 during during ADP issue-494 125 21 2011 2011 NUM issue-494 125 22 - - SYM issue-494 125 23 2015 2015 NUM issue-494 125 24 provided provide VERB issue-494 125 25 200 200 NUM issue-494 125 26 thousand thousand NUM issue-494 125 27 uah uah NOUN issue-494 125 28 from from ADP issue-494 125 29 the the DET issue-494 125 30 rayon rayon NOUN issue-494 125 31 budget budget NOUN issue-494 125 32 on on ADP issue-494 125 33 terms term NOUN issue-494 125 34 of of ADP issue-494 125 35 co co NOUN issue-494 125 36 - - NOUN issue-494 125 37 financing financing NOUN issue-494 125 38 in in ADP issue-494 125 39 equal equal ADJ issue-494 125 40 parts part NOUN issue-494 125 41 by by ADP issue-494 125 42 the the DET issue-494 125 43 relevant relevant ADJ issue-494 125 44 territorial territorial ADJ issue-494 125 45 community community NOUN issue-494 125 46 , , PUNCT issue-494 125 47 where where SCONJ issue-494 125 48 the the DET issue-494 125 49 maximum maximum ADJ issue-494 125 50 amount amount NOUN issue-494 125 51 of of ADP issue-494 125 52 the the DET issue-494 125 53 project project NOUN issue-494 125 54 is be AUX issue-494 125 55 set set VERB issue-494 125 56 at at ADP issue-494 125 57 15 15 NUM issue-494 125 58 thousand thousand NUM issue-494 125 59 uah uah NOUN issue-494 125 60 . . PUNCT issue-494 125 61 selection selection NOUN issue-494 125 62 of of ADP issue-494 125 63 projects project NOUN issue-494 125 64 for for ADP issue-494 125 65 financing financing NOUN issue-494 125 66 initiated initiate VERB issue-494 125 67 by by ADP issue-494 125 68 local local ADJ issue-494 125 69 residents resident NOUN issue-494 125 70 and and CCONJ issue-494 125 71 businesses business NOUN issue-494 125 72 was be AUX issue-494 125 73 conducted conduct VERB issue-494 125 74 on on ADP issue-494 125 75 a a DET issue-494 125 76 competitive competitive ADJ issue-494 125 77 basis basis NOUN issue-494 125 78 . . PUNCT issue-494 126 1 in in ADP issue-494 126 2 2016 2016 NUM issue-494 126 3 , , PUNCT issue-494 126 4 it it PRON issue-494 126 5 was be AUX issue-494 126 6 foreseen foresee VERB issue-494 126 7 to to PART issue-494 126 8 allocate allocate VERB issue-494 126 9 300 300 NUM issue-494 126 10 thousand thousand NUM issue-494 126 11 uah uah NOUN issue-494 126 12 from from ADP issue-494 126 13 the the DET issue-494 126 14 rayon rayon NOUN issue-494 126 15 budget budget NOUN issue-494 126 16 , , PUNCT issue-494 126 17 provided provide VERB issue-494 126 18 that that SCONJ issue-494 126 19 at at ADV issue-494 126 20 least least ADV issue-494 126 21 30 30 NUM issue-494 126 22 % % NOUN issue-494 126 23 of of ADP issue-494 126 24 the the DET issue-494 126 25 cost cost NOUN issue-494 126 26 of of ADP issue-494 126 27 the the DET issue-494 126 28 project project NOUN issue-494 126 29 ( ( PUNCT issue-494 126 30 determined determine VERB issue-494 126 31 by by ADP issue-494 126 32 the the DET issue-494 126 33 winner winner NOUN issue-494 126 34 of of ADP issue-494 126 35 the the DET issue-494 126 36 competition competition NOUN issue-494 126 37 ) ) PUNCT issue-494 126 38 was be AUX issue-494 126 39 co co VERB issue-494 126 40 - - VERB issue-494 126 41 financed finance VERB issue-494 126 42 by by ADP issue-494 126 43 the the DET issue-494 126 44 territorial territorial ADJ issue-494 126 45 community community NOUN issue-494 126 46 . . PUNCT issue-494 127 1 taking take VERB issue-494 127 2 into into ADP issue-494 127 3 account account NOUN issue-494 127 4 the the DET issue-494 127 5 abovementioned abovementione VERB issue-494 127 6 , , PUNCT issue-494 127 7 tax tax NOUN issue-494 127 8 increment increment NOUN issue-494 127 9 financing financing NOUN issue-494 127 10 in in ADP issue-494 127 11 ukraine ukraine NOUN issue-494 127 12 , , PUNCT issue-494 127 13 in in ADP issue-494 127 14 order order NOUN issue-494 127 15 to to PART issue-494 127 16 solve solve VERB issue-494 127 17 the the DET issue-494 127 18 problems problem NOUN issue-494 127 19 of of ADP issue-494 127 20 the the DET issue-494 127 21 development development NOUN issue-494 127 22 of of ADP issue-494 127 23 territorial territorial ADJ issue-494 127 24 communities community NOUN issue-494 127 25 and and CCONJ issue-494 127 26 the the DET issue-494 127 27 implementation implementation NOUN issue-494 127 28 of of ADP issue-494 127 29 local local ADJ issue-494 127 30 initiatives initiative NOUN issue-494 127 31 , , PUNCT issue-494 127 32 is be AUX issue-494 127 33 a a DET issue-494 127 34 promising promising ADJ issue-494 127 35 instrument instrument NOUN issue-494 127 36 . . PUNCT issue-494 128 1 self self NOUN issue-494 128 2 - - PUNCT issue-494 128 3 governing govern VERB issue-494 128 4 bodies body NOUN issue-494 128 5 , , PUNCT issue-494 128 6 acting act VERB issue-494 128 7 as as ADP issue-494 128 8 project project NOUN issue-494 128 9 initiators initiator NOUN issue-494 128 10 , , PUNCT issue-494 128 11 will will AUX issue-494 128 12 be be AUX issue-494 128 13 able able ADJ issue-494 128 14 to to PART issue-494 128 15 attract attract VERB issue-494 128 16 additional additional ADJ issue-494 128 17 financial financial ADJ issue-494 128 18 resources resource NOUN issue-494 128 19 from from ADP issue-494 128 20 the the DET issue-494 128 21 central central ADJ issue-494 128 22 budget budget NOUN issue-494 128 23 or or CCONJ issue-494 128 24 from from ADP issue-494 128 25 private private ADJ issue-494 128 26 investors investor NOUN issue-494 128 27 to to ADP issue-494 128 28 the the DET issue-494 128 29 development development NOUN issue-494 128 30 and and CCONJ issue-494 128 31 improvement improvement NOUN issue-494 128 32 of of ADP issue-494 128 33 their their PRON issue-494 128 34 territory territory NOUN issue-494 128 35 , , PUNCT issue-494 128 36 having having AUX issue-494 128 37 adopted adopt VERB issue-494 128 38 for for ADP issue-494 128 39 the the DET issue-494 128 40 financial financial ADJ issue-494 128 41 base base NOUN issue-494 128 42 the the DET issue-494 128 43 income income NOUN issue-494 128 44 from from ADP issue-494 128 45 the the DET issue-494 128 46 tax tax NOUN issue-494 128 47 on on ADP issue-494 128 48 property property NOUN issue-494 128 49 . . PUNCT issue-494 129 1 however however ADV issue-494 129 2 , , PUNCT issue-494 129 3 in in ADP issue-494 129 4 ukraine ukraine NOUN issue-494 129 5 , , PUNCT issue-494 129 6 the the DET issue-494 129 7 basis basis NOUN issue-494 129 8 for for ADP issue-494 129 9 paying pay VERB issue-494 129 10 property property NOUN issue-494 129 11 taxes taxis NOUN issue-494 129 12 is be AUX issue-494 129 13 not not PART issue-494 129 14 related relate VERB issue-494 129 15 to to ADP issue-494 129 16 the the DET issue-494 129 17 value value NOUN issue-494 129 18 of of ADP issue-494 129 19 the the DET issue-494 129 20 property property NOUN issue-494 129 21 but but CCONJ issue-494 129 22 depends depend VERB issue-494 129 23 on on ADP issue-494 129 24 its its PRON issue-494 129 25 physical physical ADJ issue-494 129 26 size size NOUN issue-494 129 27 and and CCONJ issue-494 129 28 area area NOUN issue-494 129 29 , , PUNCT issue-494 129 30 which which PRON issue-494 129 31 uniquely uniquely ADV issue-494 129 32 differentiates differentiate VERB issue-494 129 33 the the DET issue-494 129 34 approach approach NOUN issue-494 129 35 with with ADP issue-494 129 36 the the DET issue-494 129 37 experience experience NOUN issue-494 129 38 of of ADP issue-494 129 39 the the DET issue-494 129 40 countries country NOUN issue-494 129 41 described describe VERB issue-494 129 42 above above ADV issue-494 129 43 . . PUNCT issue-494 130 1 local local ADJ issue-494 130 2 governments government NOUN issue-494 130 3 , , PUNCT issue-494 130 4 ensuring ensure VERB issue-494 130 5 the the DET issue-494 130 6 development development NOUN issue-494 130 7 of of ADP issue-494 130 8 local local ADJ issue-494 130 9 infrastructure infrastructure NOUN issue-494 130 10 , , PUNCT issue-494 130 11 are be AUX issue-494 130 12 interested interested ADJ issue-494 130 13 in in ADP issue-494 130 14 creating create VERB issue-494 130 15 a a DET issue-494 130 16 new new ADJ issue-494 130 17 housing housing NOUN issue-494 130 18 stock stock NOUN issue-494 130 19 , , PUNCT issue-494 130 20 timely timely ADV issue-494 130 21 putting put VERB issue-494 130 22 it it PRON issue-494 130 23 into into ADP issue-494 130 24 the the DET issue-494 130 25 ration ration NOUN issue-494 130 26 , , PUNCT issue-494 130 27 having have VERB issue-494 130 28 in in ADP issue-494 130 29 its its PRON issue-494 130 30 structure structure NOUN issue-494 130 31 a a DET issue-494 130 32 certain certain ADJ issue-494 130 33 share share NOUN issue-494 130 34 of of ADP issue-494 130 35 dwellings dwelling NOUN issue-494 130 36 with with ADP issue-494 130 37 large large ADJ issue-494 130 38 areas area NOUN issue-494 130 39 ( ( PUNCT issue-494 130 40 which which PRON issue-494 130 41 will will AUX issue-494 130 42 increase increase VERB issue-494 130 43 the the DET issue-494 130 44 tax tax NOUN issue-494 130 45 base base NOUN issue-494 130 46 ) ) PUNCT issue-494 130 47 and and CCONJ issue-494 130 48 business business NOUN issue-494 130 49 property property NOUN issue-494 130 50 . . PUNCT issue-494 131 1 however however ADV issue-494 131 2 , , PUNCT issue-494 131 3 given give VERB issue-494 131 4 that that SCONJ issue-494 131 5 in in ADP issue-494 131 6 ukraine ukraine NOUN issue-494 131 7 , , PUNCT issue-494 131 8 there there PRON issue-494 131 9 is be VERB issue-494 131 10 no no DET issue-494 131 11 clear clear ADJ issue-494 131 12 correlation correlation NOUN issue-494 131 13 between between ADP issue-494 131 14 the the DET issue-494 131 15 level level NOUN issue-494 131 16 of of ADP issue-494 131 17 development development NOUN issue-494 131 18 of of ADP issue-494 131 19 local local ADJ issue-494 131 20 infrastructure infrastructure NOUN issue-494 131 21 and and CCONJ issue-494 131 22 the the DET issue-494 131 23 volume volume NOUN issue-494 131 24 of of ADP issue-494 131 25 income income NOUN issue-494 131 26 tax tax NOUN issue-494 131 27 revenues revenue NOUN issue-494 131 28 , , PUNCT issue-494 131 29 more more ADJ issue-494 131 30 dependence dependence NOUN issue-494 131 31 on on ADP issue-494 131 32 the the DET issue-494 131 33 quantity quantity NOUN issue-494 131 34 and and CCONJ issue-494 131 35 quality quality NOUN issue-494 131 36 of of ADP issue-494 131 37 residential residential ADJ issue-494 131 38 and and CCONJ issue-494 131 39 business business NOUN issue-494 131 40 development development NOUN issue-494 131 41 , , PUNCT issue-494 131 42 creation creation NOUN issue-494 131 43 of of ADP issue-494 131 44 new new ADJ issue-494 131 45 workplaces workplace NOUN issue-494 131 46 on on ADP issue-494 131 47 the the DET issue-494 131 48 territory territory NOUN issue-494 131 49 is be AUX issue-494 131 50 appropriate appropriate ADJ issue-494 131 51 ( ( PUNCT issue-494 131 52 in in ADP issue-494 131 53 preparing prepare VERB issue-494 131 54 the the DET issue-494 131 55 institutional institutional ADJ issue-494 131 56 environment environment NOUN issue-494 131 57 for for ADP issue-494 131 58 engagement engagement NOUN issue-494 131 59 financial financial ADJ issue-494 131 60 and and CCONJ issue-494 131 61 legal legal ADJ issue-494 131 62 instruments instrument NOUN issue-494 131 63 for for ADP issue-494 131 64 the the DET issue-494 131 65 development development NOUN issue-494 131 66 of of ADP issue-494 131 67 territories territory NOUN issue-494 131 68 ) ) PUNCT issue-494 131 69 , , PUNCT issue-494 131 70 it it PRON issue-494 131 71 is be AUX issue-494 131 72 methodologically methodologically ADV issue-494 131 73 counted count VERB issue-494 131 74 not not PART issue-494 131 75 only only ADV issue-494 131 76 to to ADP issue-494 131 77 the the DET issue-494 131 78 tax tax NOUN issue-494 131 79 on on ADP issue-494 131 80 the the DET issue-494 131 81 property property NOUN issue-494 131 82 but but CCONJ issue-494 131 83 also also ADV issue-494 131 84 to to ADP issue-494 131 85 the the DET issue-494 131 86 increase increase NOUN issue-494 131 87 of of ADP issue-494 131 88 taxes taxis NOUN issue-494 131 89 on on ADP issue-494 131 90 the the DET issue-494 131 91 income income NOUN issue-494 131 92 of of ADP issue-494 131 93 the the DET issue-494 131 94 physical physical ADJ issue-494 131 95 axes axis NOUN issue-494 131 96 to to ADP issue-494 131 97 the the DET issue-494 131 98 increase increase NOUN issue-494 131 99 of of ADP issue-494 131 100 taxes taxis NOUN issue-494 131 101 ( ( PUNCT issue-494 131 102 because because SCONJ issue-494 131 103 of of ADP issue-494 131 104 more more ADJ issue-494 131 105 jobs job NOUN issue-494 131 106 ) ) PUNCT issue-494 131 107 and and CCONJ issue-494 131 108 single single ADJ issue-494 131 109 tax tax NOUN issue-494 131 110 ( ( PUNCT issue-494 131 111 due due ADP issue-494 131 112 to to ADP issue-494 131 113 increased increase VERB issue-494 131 114 business business NOUN issue-494 131 115 activity activity NOUN issue-494 131 116 in in ADP issue-494 131 117 the the DET issue-494 131 118 region region NOUN issue-494 131 119 ) ) PUNCT issue-494 131 120 . . PUNCT issue-494 132 1 further further ADJ issue-494 132 2 use use NOUN issue-494 132 3 in in ADP issue-494 132 4 ukraine ukraine NOUN issue-494 132 5 of of ADP issue-494 132 6 this this DET issue-494 132 7 method method NOUN issue-494 132 8 of of ADP issue-494 132 9 financing finance VERB issue-494 132 10 infrastructure infrastructure NOUN issue-494 132 11 projects project NOUN issue-494 132 12 and and CCONJ issue-494 132 13 the the DET issue-494 132 14 possibility possibility NOUN issue-494 132 15 of of ADP issue-494 132 16 its its PRON issue-494 132 17 impact impact NOUN issue-494 132 18 on on ADP issue-494 132 19 regional regional ADJ issue-494 132 20 tax tax NOUN issue-494 132 21 base base NOUN issue-494 132 22 will will AUX issue-494 132 23 require require VERB issue-494 132 24 the the DET issue-494 132 25 development development NOUN issue-494 132 26 of of ADP issue-494 132 27 guidance guidance NOUN issue-494 132 28 and and CCONJ issue-494 132 29 methodological methodological ADJ issue-494 132 30 framework framework NOUN issue-494 132 31 for for ADP issue-494 132 32 the the DET issue-494 132 33 implementation implementation NOUN issue-494 132 34 of of ADP issue-494 132 35 this this DET issue-494 132 36 method method NOUN issue-494 132 37 , , PUNCT issue-494 132 38 including include VERB issue-494 132 39 mechanisms mechanism NOUN issue-494 132 40 for for ADP issue-494 132 41 providing provide VERB issue-494 132 42 and and CCONJ issue-494 132 43 transfer transfer NOUN issue-494 132 44 of of ADP issue-494 132 45 funds fund NOUN issue-494 132 46 , , PUNCT issue-494 132 47 method method NOUN issue-494 132 48 of of ADP issue-494 132 49 calculation calculation NOUN issue-494 132 50 of of ADP issue-494 132 51 future future ADJ issue-494 132 52 tax tax NOUN issue-494 132 53 revenue revenue NOUN issue-494 132 54 guarantees guarantee NOUN issue-494 132 55 for for ADP issue-494 132 56 such such ADJ issue-494 132 57 projects project NOUN issue-494 132 58 to to ADP issue-494 132 59 all all DET issue-494 132 60 stakeholders stakeholder NOUN issue-494 132 61 , , PUNCT issue-494 132 62 treasury treasury NOUN issue-494 132 63 services service NOUN issue-494 132 64 for for ADP issue-494 132 65 such such ADJ issue-494 132 66 projects project NOUN issue-494 132 67 , , PUNCT issue-494 132 68 etc etc X issue-494 132 69 . . X issue-494 133 1 these these DET issue-494 133 2 aspects aspect NOUN issue-494 133 3 will will AUX issue-494 133 4 be be AUX issue-494 133 5 the the DET issue-494 133 6 subject subject NOUN issue-494 133 7 of of ADP issue-494 133 8 our our PRON issue-494 133 9 further further ADJ issue-494 133 10 research research NOUN issue-494 133 11 on on ADP issue-494 133 12 the the DET issue-494 133 13 impact impact NOUN issue-494 133 14 of of ADP issue-494 133 15 tax tax NOUN issue-494 133 16 revenues revenue NOUN issue-494 133 17 on on ADP issue-494 133 18 the the DET issue-494 133 19 financial financial ADJ issue-494 133 20 capacity capacity NOUN issue-494 133 21 of of ADP issue-494 133 22 territorial territorial ADJ issue-494 133 23 communities community NOUN issue-494 133 24 . . PUNCT issue-494 134 1 6 6 X issue-494 134 2 . . X issue-494 134 3 conclusions conclusion NOUN issue-494 134 4 the the DET issue-494 134 5 most most ADV issue-494 134 6 important important ADJ issue-494 134 7 self self NOUN issue-494 134 8 - - PUNCT issue-494 134 9 financing finance VERB issue-494 134 10 resource resource NOUN issue-494 134 11 of of ADP issue-494 134 12 local local ADJ issue-494 134 13 authorities authority NOUN issue-494 134 14 should should AUX issue-494 134 15 be be AUX issue-494 134 16 tax tax NOUN issue-494 134 17 revenues revenue NOUN issue-494 134 18 in in ADP issue-494 134 19 order order NOUN issue-494 134 20 to to PART issue-494 134 21 ensure ensure VERB issue-494 134 22 that that SCONJ issue-494 134 23 fiscal fiscal ADJ issue-494 134 24 decentralization decentralization NOUN issue-494 134 25 is be AUX issue-494 134 26 sufficient sufficient ADJ issue-494 134 27 . . PUNCT issue-494 135 1 an an DET issue-494 135 2 intermediate intermediate ADJ issue-494 135 3 result result NOUN issue-494 135 4 of of ADP issue-494 135 5 the the DET issue-494 135 6 reform reform NOUN issue-494 135 7 of of ADP issue-494 135 8 the the DET issue-494 135 9 financial financial ADJ issue-494 135 10 provision provision NOUN issue-494 135 11 of of ADP issue-494 135 12 local local ADJ issue-494 135 13 self self NOUN issue-494 135 14 - - PUNCT issue-494 135 15 government government NOUN issue-494 135 16 is be AUX issue-494 135 17 the the DET issue-494 135 18 structural structural ADJ issue-494 135 19 change change NOUN issue-494 135 20 in in ADP issue-494 135 21 tax tax NOUN issue-494 135 22 revenues revenue NOUN issue-494 135 23 of of ADP issue-494 135 24 local local ADJ issue-494 135 25 budgets budget NOUN issue-494 135 26 . . PUNCT issue-494 136 1 the the DET issue-494 136 2 main main ADJ issue-494 136 3 budget budget NOUN issue-494 136 4 - - PUNCT issue-494 136 5 forming form VERB issue-494 136 6 tax tax NOUN issue-494 136 7 in in ADP issue-494 136 8 local local ADJ issue-494 136 9 budgets budget NOUN issue-494 136 10 remains remain VERB issue-494 136 11 the the DET issue-494 136 12 income income NOUN issue-494 136 13 tax tax NOUN issue-494 136 14 of of ADP issue-494 136 15 individuals individual NOUN issue-494 136 16 , , PUNCT issue-494 136 17 and and CCONJ issue-494 136 18 the the DET issue-494 136 19 transition transition NOUN issue-494 136 20 to to PART issue-494 136 21 direct direct VERB issue-494 136 22 intergovernmental intergovernmental ADJ issue-494 136 23 relations relation NOUN issue-494 136 24 with with ADP issue-494 136 25 the the DET issue-494 136 26 central central ADJ issue-494 136 27 budget budget NOUN issue-494 136 28 of of ADP issue-494 136 29 the the DET issue-494 136 30 combined combine VERB issue-494 136 31 territorial territorial ADJ issue-494 136 32 communities community NOUN issue-494 136 33 allows allow VERB issue-494 136 34 them they PRON issue-494 136 35 to to PART issue-494 136 36 keep keep VERB issue-494 136 37 them they PRON issue-494 136 38 at at ADP issue-494 136 39 the the DET issue-494 136 40 disposal disposal NOUN issue-494 136 41 of of ADP issue-494 136 42 60 60 NUM issue-494 136 43 % % NOUN issue-494 136 44 of of ADP issue-494 136 45 the the DET issue-494 136 46 personal personal ADJ issue-494 136 47 income income NOUN issue-494 136 48 tax tax NOUN issue-494 136 49 , , PUNCT issue-494 136 50 which which PRON issue-494 136 51 will will AUX issue-494 136 52 help help VERB issue-494 136 53 to to PART issue-494 136 54 strengthen strengthen VERB issue-494 136 55 its its PRON issue-494 136 56 own own ADJ issue-494 136 57 financial financial ADJ issue-494 136 58 base base NOUN issue-494 136 59 exactly exactly ADV issue-494 136 60 the the DET issue-494 136 61 administrative administrative ADJ issue-494 136 62 - - PUNCT issue-494 136 63 territorial territorial ADJ issue-494 136 64 unit unit NOUN issue-494 136 65 where where SCONJ issue-494 136 66 the the DET issue-494 136 67 tax tax NOUN issue-494 136 68 is be AUX issue-494 136 69 charged charge VERB issue-494 136 70 and and CCONJ issue-494 136 71 paid pay VERB issue-494 136 72 . . PUNCT issue-494 137 1 for for ADP issue-494 137 2 a a DET issue-494 137 3 long long ADJ issue-494 137 4 time time NOUN issue-494 137 5 , , PUNCT issue-494 137 6 budget budget NOUN issue-494 137 7 - - PUNCT issue-494 137 8 forming form VERB issue-494 137 9 local local ADJ issue-494 137 10 tax tax NOUN issue-494 137 11 remained remain VERB issue-494 137 12 a a DET issue-494 137 13 single single ADJ issue-494 137 14 tax tax NOUN issue-494 137 15 for for ADP issue-494 137 16 small small ADJ issue-494 137 17 businesses business NOUN issue-494 137 18 , , PUNCT issue-494 137 19 whose whose DET issue-494 137 20 revenues revenue NOUN issue-494 137 21 depend depend VERB issue-494 137 22 on on ADP issue-494 137 23 the the DET issue-494 137 24 level level NOUN issue-494 137 25 of of ADP issue-494 137 26 development development NOUN issue-494 137 27 of of ADP issue-494 137 28 the the DET issue-494 137 29 business business NOUN issue-494 137 30 sector sector NOUN issue-494 137 31 in in ADP issue-494 137 32 a a DET issue-494 137 33 particular particular ADJ issue-494 137 34 region region NOUN issue-494 137 35 . . PUNCT issue-494 138 1 therefore therefore ADV issue-494 138 2 , , PUNCT issue-494 138 3 this this DET issue-494 138 4 tax tax NOUN issue-494 138 5 is be AUX issue-494 138 6 an an DET issue-494 138 7 incentive incentive NOUN issue-494 138 8 for for SCONJ issue-494 138 9 local local ADJ issue-494 138 10 governments government NOUN issue-494 138 11 to to PART issue-494 138 12 provide provide VERB issue-494 138 13 better well ADJ issue-494 138 14 conditions condition NOUN issue-494 138 15 for for ADP issue-494 138 16 living live VERB issue-494 138 17 and and CCONJ issue-494 138 18 doing do VERB issue-494 138 19 business business NOUN issue-494 138 20 on on ADP issue-494 138 21 the the DET issue-494 138 22 basis basis NOUN issue-494 138 23 of of ADP issue-494 138 24 economic economic ADJ issue-494 138 25 and and CCONJ issue-494 138 26 tax tax NOUN issue-494 138 27 competition competition NOUN issue-494 138 28 and and CCONJ issue-494 138 29 , , PUNCT issue-494 138 30 at at ADP issue-494 138 31 the the DET issue-494 138 32 same same ADJ issue-494 138 33 time time NOUN issue-494 138 34 , , PUNCT issue-494 138 35 a a DET issue-494 138 36 financial financial ADJ issue-494 138 37 basis basis NOUN issue-494 138 38 for for ADP issue-494 138 39 the the DET issue-494 138 40 development development NOUN issue-494 138 41 of of ADP issue-494 138 42 territorial territorial ADJ issue-494 138 43 communities community NOUN issue-494 138 44 . . PUNCT issue-494 139 1 analysis analysis NOUN issue-494 139 2 of of ADP issue-494 139 3 the the DET issue-494 139 4 structure structure NOUN issue-494 139 5 of of ADP issue-494 139 6 income income NOUN issue-494 139 7 tax tax NOUN issue-494 139 8 revenues revenue NOUN issue-494 139 9 in in ADP issue-494 139 10 the the DET issue-494 139 11 structure structure NOUN issue-494 139 12 of of ADP issue-494 139 13 tax tax NOUN issue-494 139 14 revenues revenue NOUN issue-494 139 15 of of ADP issue-494 139 16 local local ADJ issue-494 139 17 budgets budget NOUN issue-494 139 18 shows show VERB issue-494 139 19 that that SCONJ issue-494 139 20 a a DET issue-494 139 21 large large ADJ issue-494 139 22 share share NOUN issue-494 139 23 of of ADP issue-494 139 24 payments payment NOUN issue-494 139 25 is be AUX issue-494 139 26 provided provide VERB issue-494 139 27 by by ADP issue-494 139 28 legal legal ADJ issue-494 139 29 entities entity NOUN issue-494 139 30 . . PUNCT issue-494 140 1 we we PRON issue-494 140 2 believe believe VERB issue-494 140 3 that that SCONJ issue-494 140 4 in in ADP issue-494 140 5 order order NOUN issue-494 140 6 to to PART issue-494 140 7 increase increase VERB issue-494 140 8 the the DET issue-494 140 9 share share NOUN issue-494 140 10 of of ADP issue-494 140 11 tax tax NOUN issue-494 140 12 revenues revenue NOUN issue-494 140 13 from from ADP issue-494 140 14 individuals individual NOUN issue-494 140 15 ( ( PUNCT issue-494 140 16 the the DET issue-494 140 17 potential potential NOUN issue-494 140 18 of of ADP issue-494 140 19 this this DET issue-494 140 20 segment segment NOUN issue-494 140 21 is be AUX issue-494 140 22 still still ADV issue-494 140 23 unrealized unrealized ADJ issue-494 140 24 ) ) PUNCT issue-494 140 25 , , PUNCT issue-494 140 26 an an DET issue-494 140 27 attention attention NOUN issue-494 140 28 should should AUX issue-494 140 29 be be AUX issue-494 140 30 focused focus VERB issue-494 140 31 on on ADP issue-494 140 32 improving improve VERB issue-494 140 33 the the DET issue-494 140 34 methodological methodological ADJ issue-494 140 35 basis basis NOUN issue-494 140 36 for for ADP issue-494 140 37 the the DET issue-494 140 38 calculation calculation NOUN issue-494 140 39 and and CCONJ issue-494 140 40 collection collection NOUN issue-494 140 41 of of ADP issue-494 140 42 property property NOUN issue-494 140 43 taxes taxis NOUN issue-494 140 44 . . PUNCT issue-494 141 1 although although SCONJ issue-494 141 2 the the DET issue-494 141 3 structure structure NOUN issue-494 141 4 of of ADP issue-494 141 5 local local ADJ issue-494 141 6 budget budget NOUN issue-494 141 7 revenues revenue NOUN issue-494 141 8 has have AUX issue-494 141 9 undergone undergo VERB issue-494 141 10 some some DET issue-494 141 11 changes change NOUN issue-494 141 12 , , PUNCT issue-494 141 13 it it PRON issue-494 141 14 did do AUX issue-494 141 15 not not PART issue-494 141 16 contribute contribute VERB issue-494 141 17 to to ADP issue-494 141 18 a a DET issue-494 141 19 substantial substantial ADJ issue-494 141 20 strengthening strengthening NOUN issue-494 141 21 of of ADP issue-494 141 22 the the DET issue-494 141 23 material material NOUN issue-494 141 24 and and CCONJ issue-494 141 25 financial financial ADJ issue-494 141 26 base base NOUN issue-494 141 27 of of ADP issue-494 141 28 local local ADJ issue-494 141 29 self self NOUN issue-494 141 30 - - PUNCT issue-494 141 31 government government NOUN issue-494 141 32 bodies body NOUN issue-494 141 33 , , PUNCT issue-494 141 34 the the DET issue-494 141 35 indicators indicator NOUN issue-494 141 36 of of ADP issue-494 141 37 financial financial ADJ issue-494 141 38 autonomy autonomy NOUN issue-494 141 39 remain remain VERB issue-494 141 40 low low ADJ issue-494 141 41 and and CCONJ issue-494 141 42 tax tax NOUN issue-494 141 43 powers power NOUN issue-494 141 44 are be AUX issue-494 141 45 insignificant insignificant ADJ issue-494 141 46 . . PUNCT issue-494 142 1 a a DET issue-494 142 2 promising promising ADJ issue-494 142 3 method method NOUN issue-494 142 4 of of ADP issue-494 142 5 state state NOUN issue-494 142 6 support support NOUN issue-494 142 7 for for ADP issue-494 142 8 the the DET issue-494 142 9 development development NOUN issue-494 142 10 of of ADP issue-494 142 11 territories territory NOUN issue-494 142 12 is be AUX issue-494 142 13 the the DET issue-494 142 14 tax tax NOUN issue-494 142 15 increment increment NOUN issue-494 142 16 financing financing NOUN issue-494 142 17 , , PUNCT issue-494 142 18 which which PRON issue-494 142 19 will will AUX issue-494 142 20 enable enable VERB issue-494 142 21 the the DET issue-494 142 22 region region NOUN issue-494 142 23 to to PART issue-494 142 24 attract attract VERB issue-494 142 25 capital capital NOUN issue-494 142 26 and and CCONJ issue-494 142 27 financial financial ADJ issue-494 142 28 investments investment NOUN issue-494 142 29 on on ADP issue-494 142 30 a a DET issue-494 142 31 long long ADJ issue-494 142 32 - - PUNCT issue-494 142 33 term term NOUN issue-494 142 34 basis basis NOUN issue-494 142 35 . . PUNCT issue-494 143 1 this this PRON issue-494 143 2 will will AUX issue-494 143 3 create create VERB issue-494 143 4 the the DET issue-494 143 5 preconditions precondition NOUN issue-494 143 6 for for ADP issue-494 143 7 creating create VERB issue-494 143 8 a a DET issue-494 143 9 favourable favourable ADJ issue-494 143 10 investment investment NOUN issue-494 143 11 climate climate NOUN issue-494 143 12 , , PUNCT issue-494 143 13 increasing increase VERB issue-494 143 14 the the DET issue-494 143 15 investment investment NOUN issue-494 143 16 potential potential NOUN issue-494 143 17 of of ADP issue-494 143 18 territorial territorial ADJ issue-494 143 19 units unit NOUN issue-494 143 20 in in ADP issue-494 143 21 connection connection NOUN issue-494 143 22 with with ADP issue-494 143 23 the the DET issue-494 143 24 inflow inflow NOUN issue-494 143 25 of of ADP issue-494 143 26 foreign foreign ADJ issue-494 143 27 and and CCONJ issue-494 143 28 domestic domestic ADJ issue-494 143 29 investments investment NOUN issue-494 143 30 , , PUNCT issue-494 143 31 strengthening strengthen VERB issue-494 143 32 its its PRON issue-494 143 33 own own ADJ issue-494 143 34 financial financial ADJ issue-494 143 35 base base NOUN issue-494 143 36 of of ADP issue-494 143 37 territorial territorial ADJ issue-494 143 38 communities community NOUN issue-494 143 39 , , PUNCT issue-494 143 40 and and CCONJ issue-494 143 41 will will AUX issue-494 143 42 stimulate stimulate VERB issue-494 143 43 the the DET issue-494 143 44 effective effective ADJ issue-494 143 45 use use NOUN issue-494 143 46 of of ADP issue-494 143 47 internal internal ADJ issue-494 143 48 social social ADJ issue-494 143 49 and and CCONJ issue-494 143 50 economic economic ADJ issue-494 143 51 potential potential NOUN issue-494 143 52 . . PUNCT issue-494 144 1 baltic baltic PROPN issue-494 144 2 journal journal PROPN issue-494 144 3 of of ADP issue-494 144 4 economic economic ADJ issue-494 144 5 studies study NOUN issue-494 144 6 165 165 NUM issue-494 144 7 vol vol NOUN issue-494 144 8 . . PROPN issue-494 145 1 4 4 NUM issue-494 145 2 , , PUNCT issue-494 145 3 no no INTJ issue-494 145 4 . . NOUN issue-494 145 5 4 4 NUM issue-494 145 6 , , PUNCT issue-494 145 7 2018 2018 NUM issue-494 145 8 references reference NOUN issue-494 145 9 : : PUNCT issue-494 145 10 on on ADP issue-494 145 11 the the DET issue-494 145 12 strategy strategy NOUN issue-494 145 13 of of ADP issue-494 145 14 sustainable sustainable ADJ issue-494 145 15 development development NOUN issue-494 145 16 " " PUNCT issue-494 145 17 ukraine-2020 ukraine-2020 ADJ issue-494 145 18 " " PUNCT issue-494 145 19 : : PUNCT issue-494 145 20 decree decree NOUN issue-494 145 21 dated date VERB issue-494 145 22 january january PROPN issue-494 145 23 12 12 NUM issue-494 145 24 , , PUNCT issue-494 145 25 2015 2015 NUM issue-494 145 26 № № SYM issue-494 145 27 5/2015 5/2015 PROPN issue-494 145 28 . . PUNCT issue-494 145 29 url url PROPN issue-494 145 30 : : PUNCT issue-494 145 31 http://zakon5.rada.gov.ua/laws/show/5/2015 http://zakon5.rada.gov.ua/laws/show/5/2015 VERB issue-494 145 32 about about ADP issue-494 145 33 the the DET issue-494 145 34 principles principle NOUN issue-494 145 35 of of ADP issue-494 145 36 state state NOUN issue-494 145 37 regional regional ADJ issue-494 145 38 policy policy NOUN issue-494 145 39 : : PUNCT issue-494 145 40 law law NOUN issue-494 145 41 of of ADP issue-494 145 42 ukraine ukraine NOUN issue-494 145 43 from from ADP issue-494 145 44 05.02.2015 05.02.2015 PROPN issue-494 145 45 № № ADV issue-494 145 46 156 156 NUM issue-494 145 47 - - PUNCT issue-494 145 48 viii viii VERB issue-494 146 1 . . PUNCT issue-494 146 2 url url PROPN issue-494 146 3 : : PUNCT issue-494 146 4 http://zakon3.rada.gov.ua/laws/show/156-19 http://zakon3.rada.gov.ua/laws/show/156-19 PROPN issue-494 146 5 on on ADP issue-494 146 6 voluntary voluntary ADJ issue-494 146 7 association association NOUN issue-494 146 8 of of ADP issue-494 146 9 territorial territorial ADJ issue-494 146 10 communities community NOUN issue-494 146 11 : : PUNCT issue-494 146 12 law law NOUN issue-494 146 13 of of ADP issue-494 146 14 ukraine ukraine NOUN issue-494 146 15 from from ADP issue-494 146 16 05.02.2015 05.02.2015 PROPN issue-494 146 17 № № ADJ issue-494 147 1 157 157 NUM issue-494 147 2 - - PUNCT issue-494 147 3 viii viii VERB issue-494 147 4 . . PUNCT issue-494 147 5 url url PROPN issue-494 147 6 : : PUNCT issue-494 147 7 http://zakon2.rada.gov.ua/laws/show/157-19 http://zakon2.rada.gov.ua/laws/show/157-19 PROPN issue-494 147 8 on on ADP issue-494 147 9 approval approval NOUN issue-494 147 10 of of ADP issue-494 147 11 the the DET issue-494 147 12 concept concept NOUN issue-494 147 13 of of ADP issue-494 147 14 reforming reform VERB issue-494 147 15 local local ADJ issue-494 147 16 self self NOUN issue-494 147 17 - - PUNCT issue-494 147 18 government government NOUN issue-494 147 19 and and CCONJ issue-494 147 20 territorial territorial ADJ issue-494 147 21 organization organization NOUN issue-494 147 22 of of ADP issue-494 147 23 power power NOUN issue-494 147 24 in in ADP issue-494 147 25 ukraine ukraine NOUN issue-494 147 26 : : PUNCT issue-494 147 27 the the DET issue-494 147 28 government government NOUN issue-494 147 29 of of ADP issue-494 147 30 ukraine ukraine NOUN issue-494 147 31 , , PUNCT issue-494 147 32 april april PROPN issue-494 147 33 1 1 NUM issue-494 147 34 , , PUNCT issue-494 147 35 2014 2014 NUM issue-494 147 36 no no NOUN issue-494 147 37 . . NOUN issue-494 148 1 333 333 NUM issue-494 148 2 - - SYM issue-494 148 3 р р NOUN issue-494 148 4 . . PROPN issue-494 148 5 url url PROPN issue-494 148 6 : : PUNCT issue-494 148 7 http://zakon2.rada.gov.ua/laws/show/ http://zakon2.rada.gov.ua/laws/show/ PROPN issue-494 148 8 333 333 NUM issue-494 148 9 - - PUNCT issue-494 148 10 2014-%d1%80 2014-%d1%80 NOUN issue-494 148 11 kyrylenko kyrylenko NOUN issue-494 148 12 , , PUNCT issue-494 148 13 o. o. INTJ issue-494 148 14 , , PUNCT issue-494 148 15 malinyak malinyak PROPN issue-494 148 16 , , PUNCT issue-494 148 17 b. b. PROPN issue-494 148 18 , , PUNCT issue-494 148 19 luchka luchka PROPN issue-494 148 20 , , PUNCT issue-494 148 21 a. a. PROPN issue-494 148 22 & & CCONJ issue-494 148 23 rusin rusin PROPN issue-494 148 24 , , PUNCT issue-494 148 25 v. v. PROPN issue-494 148 26 ( ( PUNCT issue-494 148 27 2012 2012 NUM issue-494 148 28 ) ) PUNCT issue-494 148 29 . . PUNCT issue-494 149 1 improvement improvement NOUN issue-494 149 2 of of ADP issue-494 149 3 resource resource NOUN issue-494 149 4 provision provision NOUN issue-494 149 5 and and CCONJ issue-494 149 6 meeting meeting NOUN issue-494 149 7 of of ADP issue-494 149 8 local local ADJ issue-494 149 9 budgets budget NOUN issue-494 149 10 targets target NOUN issue-494 149 11 . . PUNCT issue-494 150 1 bulletin bulletin NOUN issue-494 150 2 of of ADP issue-494 150 3 the the DET issue-494 150 4 ternopil ternopil ADJ issue-494 150 5 national national PROPN issue-494 150 6 economic economic PROPN issue-494 150 7 university university PROPN issue-494 150 8 , , PUNCT issue-494 150 9 4 4 NUM issue-494 150 10 , , PUNCT issue-494 150 11 36 36 NUM issue-494 150 12 - - SYM issue-494 150 13 46 46 NUM issue-494 150 14 . . PUNCT issue-494 151 1 krysovatyy krysovatyy PROPN issue-494 151 2 , , PUNCT issue-494 151 3 a. a. NOUN issue-494 151 4 i. i. PROPN issue-494 151 5 ( ( PUNCT issue-494 151 6 ed ed NOUN issue-494 151 7 . . PUNCT issue-494 151 8 ) ) PUNCT issue-494 151 9 . . PUNCT issue-494 152 1 ( ( PUNCT issue-494 152 2 2012 2012 NUM issue-494 152 3 ) ) PUNCT issue-494 152 4 . . PUNCT issue-494 153 1 regional regional ADJ issue-494 153 2 fiscal fiscal ADJ issue-494 153 3 policy policy NOUN issue-494 153 4 : : PUNCT issue-494 153 5 theoretic theoretic ADJ issue-494 153 6 foundation foundation NOUN issue-494 153 7 and and CCONJ issue-494 153 8 practical practical ADJ issue-494 153 9 dominants dominant NOUN issue-494 153 10 of of ADP issue-494 153 11 its its PRON issue-494 153 12 realization realization NOUN issue-494 153 13 in in ADP issue-494 153 14 ukraine ukraine PROPN issue-494 153 15 . . PUNCT issue-494 154 1 ternopil ternopil PROPN issue-494 154 2 : : PUNCT issue-494 154 3 tneu tneu PROPN issue-494 154 4 . . PUNCT issue-494 155 1 ( ( PUNCT issue-494 155 2 in in ADP issue-494 155 3 ukrainian ukrainian ADJ issue-494 155 4 ) ) PUNCT issue-494 155 5 lunina lunina PROPN issue-494 155 6 , , PUNCT issue-494 155 7 i. i. NOUN issue-494 155 8 o. o. PROPN issue-494 156 1 ( ( PUNCT issue-494 156 2 ed ed NOUN issue-494 156 3 . . PUNCT issue-494 156 4 ) ) PUNCT issue-494 156 5 . . PUNCT issue-494 157 1 ( ( PUNCT issue-494 157 2 2010 2010 NUM issue-494 157 3 ) ) PUNCT issue-494 157 4 . . PUNCT issue-494 158 1 diversification diversification NOUN issue-494 158 2 of of ADP issue-494 158 3 local local ADJ issue-494 158 4 government government NOUN issue-494 158 5 revenues revenue NOUN issue-494 158 6 . . PUNCT issue-494 159 1 institute institute PROPN issue-494 159 2 of of ADP issue-494 159 3 economics economic NOUN issue-494 159 4 and and CCONJ issue-494 159 5 forecasting forecasting NOUN issue-494 159 6 . . PUNCT issue-494 160 1 kyiv kyiv PROPN issue-494 160 2 . . PUNCT issue-494 161 1 ( ( PUNCT issue-494 161 2 in in ADP issue-494 161 3 ukrainian ukrainian ADJ issue-494 161 4 ) ) PUNCT issue-494 161 5 storonyanska storonyanska PROPN issue-494 161 6 , , PUNCT issue-494 161 7 i. i. PROPN issue-494 161 8 z. z. PROPN issue-494 161 9 ( ( PUNCT issue-494 161 10 2016 2016 NUM issue-494 161 11 ) ) PUNCT issue-494 161 12 . . PUNCT issue-494 162 1 prospects prospect NOUN issue-494 162 2 and and CCONJ issue-494 162 3 risks risk NOUN issue-494 162 4 of of ADP issue-494 162 5 strengthening strengthen VERB issue-494 162 6 the the DET issue-494 162 7 financial financial ADJ issue-494 162 8 capacity capacity NOUN issue-494 162 9 of of ADP issue-494 162 10 territorial territorial ADJ issue-494 162 11 communities community NOUN issue-494 162 12 in in ADP issue-494 162 13 the the DET issue-494 162 14 context context NOUN issue-494 162 15 of of ADP issue-494 162 16 administrative administrative ADJ issue-494 162 17 - - PUNCT issue-494 162 18 territorial territorial ADJ issue-494 162 19 reform reform NOUN issue-494 162 20 in in ADP issue-494 162 21 ukraine ukraine NOUN issue-494 162 22 . . PUNCT issue-494 163 1 economic economic ADJ issue-494 163 2 journal journal PROPN issue-494 163 3 xxi xxi PROPN issue-494 163 4 , , PUNCT issue-494 163 5 11 11 NUM issue-494 163 6 - - SYM issue-494 163 7 12 12 NUM issue-494 163 8 , , PUNCT issue-494 163 9 84 84 NUM issue-494 163 10 - - SYM issue-494 163 11 88 88 NUM issue-494 163 12 . . PUNCT issue-494 164 1 tarangul tarangul NOUN issue-494 164 2 , , PUNCT issue-494 164 3 l. l. PROPN issue-494 164 4 l. l. PROPN issue-494 164 5 ( ( PUNCT issue-494 164 6 2015 2015 NUM issue-494 164 7 ) ) PUNCT issue-494 164 8 . . PUNCT issue-494 165 1 features feature NOUN issue-494 165 2 of of ADP issue-494 165 3 the the DET issue-494 165 4 formation formation NOUN issue-494 165 5 of of ADP issue-494 165 6 intergovernmental intergovernmental ADJ issue-494 165 7 fiscal fiscal ADJ issue-494 165 8 flows flow NOUN issue-494 165 9 in in ADP issue-494 165 10 the the DET issue-494 165 11 context context NOUN issue-494 165 12 of of ADP issue-494 165 13 budget budget NOUN issue-494 165 14 decentralization decentralization NOUN issue-494 165 15 in in ADP issue-494 165 16 ukraine ukraine NOUN issue-494 165 17 . . PUNCT issue-494 166 1 finance finance NOUN issue-494 166 2 of of ADP issue-494 166 3 ukraine ukraine NOUN issue-494 166 4 , , PUNCT issue-494 166 5 3 3 NUM issue-494 166 6 , , PUNCT issue-494 166 7 30 30 NUM issue-494 166 8 - - SYM issue-494 166 9 44 44 NUM issue-494 166 10 . . PUNCT issue-494 167 1 yuriy yuriy PROPN issue-494 167 2 , , PUNCT issue-494 167 3 s. s. PROPN issue-494 167 4 i. i. PROPN issue-494 167 5 ( ( PUNCT issue-494 167 6 2004 2004 NUM issue-494 167 7 ) ) PUNCT issue-494 167 8 . . PUNCT issue-494 168 1 financial financial ADJ issue-494 168 2 paradigm paradigm NOUN issue-494 168 3 of of ADP issue-494 168 4 local local ADJ issue-494 168 5 self self NOUN issue-494 168 6 - - PUNCT issue-494 168 7 government government NOUN issue-494 168 8 . . PUNCT issue-494 169 1 the the DET issue-494 169 2 world world NOUN issue-494 169 3 of of ADP issue-494 169 4 finance finance NOUN issue-494 169 5 , , PUNCT issue-494 169 6 1 1 NUM issue-494 169 7 , , PUNCT issue-494 169 8 6 6 NUM issue-494 169 9 - - SYM issue-494 169 10 14 14 NUM issue-494 169 11 . . PUNCT issue-494 170 1 on on ADP issue-494 170 2 amendments amendment NOUN issue-494 170 3 to to ADP issue-494 170 4 the the DET issue-494 170 5 tax tax NOUN issue-494 170 6 code code NOUN issue-494 170 7 of of ADP issue-494 170 8 ukraine ukraine NOUN issue-494 170 9 and and CCONJ issue-494 170 10 certain certain ADJ issue-494 170 11 laws law NOUN issue-494 170 12 of of ADP issue-494 170 13 ukraine ukraine NOUN issue-494 170 14 on on ADP issue-494 170 15 tax tax NOUN issue-494 170 16 reform reform NOUN issue-494 170 17 : : PUNCT issue-494 170 18 law law NOUN issue-494 170 19 of of ADP issue-494 170 20 ukraine ukraine NOUN issue-494 170 21 , , PUNCT issue-494 170 22 december december PROPN issue-494 170 23 28 28 NUM issue-494 170 24 , , PUNCT issue-494 170 25 2014 2014 NUM issue-494 170 26 no no NOUN issue-494 170 27 . . PUNCT issue-494 171 1 71 71 NUM issue-494 171 2 - - PUNCT issue-494 171 3 viii viii NOUN issue-494 171 4 . . PUNCT issue-494 171 5 url url PROPN issue-494 171 6 : : PUNCT issue-494 171 7 http://zakon2.rada.gov.ua/laws/show/71-19 http://zakon2.rada.gov.ua/laws/show/71-19 PROPN issue-494 171 8 recommendation recommendation NOUN issue-494 171 9 rec rec X issue-494 171 10 ( ( PUNCT issue-494 171 11 2000 2000 NUM issue-494 171 12 ) ) PUNCT issue-494 171 13 . . PUNCT issue-494 172 1 14 14 NUM issue-494 172 2 of of ADP issue-494 172 3 the the DET issue-494 172 4 committee committee NOUN issue-494 172 5 of of ADP issue-494 172 6 ministers minister NOUN issue-494 172 7 to to ADP issue-494 172 8 member member NOUN issue-494 172 9 states state NOUN issue-494 172 10 on on ADP issue-494 172 11 local local ADJ issue-494 172 12 taxation taxation NOUN issue-494 172 13 , , PUNCT issue-494 172 14 financial financial ADJ issue-494 172 15 equalisation equalisation NOUN issue-494 172 16 and and CCONJ issue-494 172 17 grants grant NOUN issue-494 172 18 to to ADP issue-494 172 19 local local ADJ issue-494 172 20 authorities authority NOUN issue-494 172 21 . . PUNCT issue-494 173 1 url url PROPN issue-494 173 2 : : PUNCT issue-494 173 3 https://localgovernment.gov.mt/en/dlg/legislation/ https://localgovernment.gov.mt/en/dlg/legislation/ NOUN issue-494 173 4 documents document NOUN issue-494 173 5 / / SYM issue-494 173 6 legislation legislation NOUN issue-494 173 7 / / SYM issue-494 173 8 r(2000)14.pdf r(2000)14.pdf NOUN issue-494 173 9 decentralization decentralization NOUN issue-494 173 10 . . PUNCT issue-494 174 1 local local ADJ issue-494 174 2 budgets budget NOUN issue-494 174 3 of of ADP issue-494 174 4 159 159 NUM issue-494 174 5 territorial territorial ADJ issue-494 174 6 communities community NOUN issue-494 174 7 for for ADP issue-494 174 8 2016 2016 NUM issue-494 174 9 year year NOUN issue-494 174 10 . . PUNCT issue-494 175 1 ( ( PUNCT issue-494 175 2 2016 2016 NUM issue-494 175 3 ) ) PUNCT issue-494 175 4 . . PUNCT issue-494 176 1 analytical analytical ADJ issue-494 176 2 materials material NOUN issue-494 176 3 . . PUNCT issue-494 177 1 the the DET issue-494 177 2 government government NOUN issue-494 177 3 of of ADP issue-494 177 4 ukraine ukraine PROPN issue-494 177 5 . . PUNCT issue-494 178 1 url url PROPN issue-494 178 2 : : PUNCT issue-494 179 1 http://www.minregion.gov.ua/wp-content/uploads/2017/04/ http://www.minregion.gov.ua/wp-content/uploads/2017/04/ PROPN issue-494 179 2 de-centr_297x210_april-2017.pdf de-centr_297x210_april-2017.pdf PROPN issue-494 179 3 oecd oecd PROPN issue-494 179 4 ( ( PUNCT issue-494 179 5 2011 2011 NUM issue-494 179 6 ) ) PUNCT issue-494 179 7 . . PUNCT issue-494 180 1 environmental environmental ADJ issue-494 180 2 taxation taxation NOUN issue-494 180 3 . . PUNCT issue-494 181 1 a a DET issue-494 181 2 guide guide NOUN issue-494 181 3 for for ADP issue-494 181 4 policy policy NOUN issue-494 181 5 makers maker NOUN issue-494 181 6 . . PUNCT issue-494 182 1 url url PROPN issue-494 182 2 : : PUNCT issue-494 182 3 https://www.oecd.org/env/toolsevaluation/48164926.pdf https://www.oecd.org/env/toolsevaluation/48164926.pdf PROPN issue-494 182 4 tax tax PROPN issue-494 182 5 code code NOUN issue-494 182 6 of of ADP issue-494 182 7 ukraine ukraine NOUN issue-494 182 8 ( ( PUNCT issue-494 182 9 2010 2010 NUM issue-494 182 10 ) ) PUNCT issue-494 182 11 . . PUNCT issue-494 183 1 url url PROPN issue-494 183 2 : : PUNCT issue-494 183 3 http://zakon3.rada.gov.ua/laws/show/2755-17 http://zakon3.rada.gov.ua/laws/show/2755-17 ADP issue-494 183 4 dye dye PROPN issue-494 183 5 , , PUNCT issue-494 183 6 r. r. PROPN issue-494 183 7 & & CCONJ issue-494 183 8 merriman merriman PROPN issue-494 183 9 , , PUNCT issue-494 183 10 d. d. PROPN issue-494 183 11 ( ( PUNCT issue-494 183 12 2006 2006 NUM issue-494 183 13 ) ) PUNCT issue-494 183 14 . . PUNCT issue-494 184 1 tax tax NOUN issue-494 184 2 increment increment NOUN issue-494 184 3 financing financing NOUN issue-494 184 4 . . PUNCT issue-494 185 1 tool tool NOUN issue-494 185 2 for for ADP issue-494 185 3 local local ADJ issue-494 185 4 economic economic ADJ issue-494 185 5 development development NOUN issue-494 185 6 . . PUNCT issue-494 186 1 url url PROPN issue-494 186 2 : : PUNCT issue-494 186 3 http://www.lincolninst.edu/publications/articles/tax-increment-financing http://www.lincolninst.edu/publications/articles/tax-increment-finance VERB issue-494 186 4 halvin halvin NOUN issue-494 186 5 , , PUNCT issue-494 186 6 m. m. NOUN issue-494 186 7 ( ( PUNCT issue-494 186 8 2013 2013 NUM issue-494 186 9 ) ) PUNCT issue-494 186 10 . . PUNCT issue-494 187 1 maine maine NOUN issue-494 187 2 voices voice NOUN issue-494 187 3 : : PUNCT issue-494 187 4 tif tif PROPN issue-494 187 5 helps help VERB issue-494 187 6 communities community NOUN issue-494 187 7 that that PRON issue-494 187 8 do do AUX issue-494 187 9 n’t not PART issue-494 187 10 need need VERB issue-494 187 11 it it PRON issue-494 187 12 : : PUNCT issue-494 187 13 state state NOUN issue-494 187 14 economic economic ADJ issue-494 187 15 development development NOUN issue-494 187 16 support support NOUN issue-494 187 17 should should AUX issue-494 187 18 go go VERB issue-494 187 19 to to ADP issue-494 187 20 towns town NOUN issue-494 187 21 that that PRON issue-494 187 22 ca can AUX issue-494 187 23 n't not PART issue-494 187 24 now now ADV issue-494 187 25 take take VERB issue-494 187 26 advantage advantage NOUN issue-494 187 27 of of ADP issue-494 187 28 complex complex ADJ issue-494 187 29 property property NOUN issue-494 187 30 tax tax NOUN issue-494 187 31 schemes scheme NOUN issue-494 187 32 . . PUNCT issue-494 188 1 hampton hampton PROPN issue-494 188 2 , , PUNCT issue-494 188 3 maine maine PROPN issue-494 188 4 : : PUNCT issue-494 188 5 portland portland PROPN issue-494 188 6 press press PROPN issue-494 188 7 herald herald PROPN issue-494 188 8 . . PUNCT issue-494 189 1 url url PROPN issue-494 189 2 : : PUNCT issue-494 189 3 http://www.pressherald.com/2013/05/26/tif-helps-communities-that-dont-need-it_2013-05-26/ http://www.pressherald.com/2013/05/26/tif-helps-communities-that-dont-need-it_2013-05-26/ PROPN issue-494 189 4 stephens stephens PROPN issue-494 189 5 , , PUNCT issue-494 189 6 r. r. PROPN issue-494 189 7 & & CCONJ issue-494 189 8 kille kille PROPN issue-494 189 9 , , PUNCT issue-494 189 10 l. l. PROPN issue-494 189 11 w. w. PROPN issue-494 189 12 ( ( PUNCT issue-494 189 13 january january PROPN issue-494 189 14 29 29 NUM issue-494 189 15 , , PUNCT issue-494 189 16 2015 2015 NUM issue-494 189 17 ) ) PUNCT issue-494 189 18 . . PUNCT issue-494 190 1 urban urban ADJ issue-494 190 2 regeneration regeneration NOUN issue-494 190 3 : : PUNCT issue-494 190 4 what what PRON issue-494 190 5 recent recent ADJ issue-494 190 6 research research NOUN issue-494 190 7 says say VERB issue-494 190 8 about about ADP issue-494 190 9 best good ADJ issue-494 190 10 practices practice NOUN issue-494 190 11 . . PUNCT issue-494 191 1 harvard harvard PROPN issue-494 191 2 kennedy kennedy PROPN issue-494 191 3 school school PROPN issue-494 191 4 's 's PART issue-494 191 5 shorenstein shorenstein NOUN issue-494 191 6 center center NOUN issue-494 191 7 and and CCONJ issue-494 191 8 the the DET issue-494 191 9 carnegie carnegie NOUN issue-494 191 10 - - PUNCT issue-494 191 11 knight knight NOUN issue-494 191 12 initiative initiative NOUN issue-494 191 13 . . PUNCT issue-494 192 1 journalists journalist NOUN issue-494 192 2 resource resource NOUN issue-494 192 3 . . PUNCT issue-494 193 1 url url PROPN issue-494 193 2 : : PUNCT issue-494 193 3 https://journalistsresource.org/studies/government/municipal/legacy-cities-challenges-opportunitiesurban-regeneration https://journalistsresource.org/studies/government/municipal/legacy-cities-challenges-opportunitiesurban-regeneration NOUN issue-494 193 4 hardy hardy ADJ issue-494 193 5 , , PUNCT issue-494 193 6 m. m. NOUN issue-494 193 7 , , PUNCT issue-494 193 8 lousyd lousyd PROPN issue-494 193 9 , , PUNCT issue-494 193 10 tompagenet tompagenet PROPN issue-494 193 11 and and CCONJ issue-494 193 12 others other NOUN issue-494 193 13 ( ( PUNCT issue-494 193 14 2016 2016 NUM issue-494 193 15 ) ) PUNCT issue-494 193 16 . . PUNCT issue-494 194 1 tax tax NOUN issue-494 194 2 increment increment NOUN issue-494 194 3 financing financing NOUN issue-494 194 4 . . PUNCT issue-494 195 1 url url PROPN issue-494 195 2 : : PUNCT issue-494 195 3 https://www.coalitionforalivablecityvt.org/wp-content/uploads/2016/10/tax-increment-financing.pdf https://www.coalitionforalivablecityvt.org/wp-content/uploads/2016/10/tax-increment-financing.pdf NUM issue-494 195 4 self self NOUN issue-494 195 5 - - PUNCT issue-494 195 6 organization organization NOUN issue-494 195 7 of of ADP issue-494 195 8 the the DET issue-494 195 9 population population NOUN issue-494 195 10 – – PUNCT issue-494 195 11 the the DET issue-494 195 12 way way NOUN issue-494 195 13 to to ADP issue-494 195 14 the the DET issue-494 195 15 development development NOUN issue-494 195 16 of of ADP issue-494 195 17 territorial territorial ADJ issue-494 195 18 communities community NOUN issue-494 195 19 . . PUNCT issue-494 196 1 zdolbuniv zdolbuniv ADJ issue-494 196 2 government government NOUN issue-494 196 3 ( ( PUNCT issue-494 196 4 2016 2016 NUM issue-494 196 5 ) ) PUNCT issue-494 196 6 . . PUNCT issue-494 197 1 official official ADJ issue-494 197 2 portal portal PROPN issue-494 197 3 . . PUNCT issue-494 198 1 url url PROPN issue-494 198 2 : : PUNCT issue-494 198 3 http://zdolbun.gov.ua/samoorganizatsiya-naselennya-shlyah-do-ro/ http://zdolbun.gov.ua/samoorganizatsiya-naselennya-shlyah-do-ro/ ADJ issue-494 198 4 oecd oecd ADJ issue-494 198 5 fiscal fiscal ADJ issue-494 198 6 decentralization decentralization NOUN issue-494 198 7 database database NOUN issue-494 198 8 . . PUNCT issue-494 199 1 url url PROPN issue-494 199 2 : : PUNCT issue-494 199 3 http://www.oecd.org/tax/federalism/fiscal-decentralizationdatabase.htm http://www.oecd.org/tax/federalism/fiscal-decentralizationdatabase.htm PROPN issue-494 199 4 official official ADJ issue-494 199 5 site site NOUN issue-494 199 6 of of ADP issue-494 199 7 the the DET issue-494 199 8 treasury treasury NOUN issue-494 199 9 of of ADP issue-494 199 10 ukraine ukraine PROPN issue-494 199 11 . . PUNCT issue-494 200 1 budget budget NOUN issue-494 200 2 implementation implementation NOUN issue-494 200 3 . . PUNCT issue-494 201 1 url url PROPN issue-494 201 2 : : PUNCT issue-494 201 3 http://www.treasury.gov.ua/main/uk/ http://www.treasury.gov.ua/main/uk/ NOUN issue-494 201 4 doccatalog doccatalog PROPN issue-494 201 5 / / SYM issue-494 201 6 list?currdir=146477 list?currdir=146477 NOUN