id sid tid token lemma pos issue-50 1 1 baltic baltic PROPN issue-50 1 2 journal journal PROPN issue-50 1 3 of of ADP issue-50 1 4 economic economic ADJ issue-50 1 5 studies study NOUN issue-50 1 6 135 135 NUM issue-50 1 7 vol vol NOUN issue-50 1 8 . . PROPN issue-50 2 1 1 1 NUM issue-50 2 2 , , PUNCT issue-50 2 3 no no INTJ issue-50 2 4 . . NOUN issue-50 2 5 2 2 NUM issue-50 2 6 , , PUNCT issue-50 2 7 2015 2015 NUM issue-50 2 8 phenomenon phenomenon NOUN issue-50 2 9 of of ADP issue-50 2 10 tax tax NOUN issue-50 2 11 losses loss NOUN issue-50 2 12 of of ADP issue-50 2 13 state state NOUN issue-50 2 14 budgetary budgetary ADJ issue-50 2 15 resources resource NOUN issue-50 2 16 larysa larysa NOUN issue-50 2 17 sidelnykova1 sidelnykova1 PROPN issue-50 2 18 , , PUNCT issue-50 2 19 kherson kherson PROPN issue-50 2 20 national national PROPN issue-50 2 21 technical technical PROPN issue-50 2 22 university university PROPN issue-50 2 23 , , PUNCT issue-50 2 24 ukraine ukraine PROPN issue-50 2 25 abstract abstract NOUN issue-50 2 26 . . PUNCT issue-50 3 1 the the DET issue-50 3 2 aim aim NOUN issue-50 3 3 of of ADP issue-50 3 4 this this DET issue-50 3 5 work work NOUN issue-50 3 6 is be AUX issue-50 3 7 structuring structure VERB issue-50 3 8 categorical categorical ADJ issue-50 3 9 - - PUNCT issue-50 3 10 conceptual conceptual ADJ issue-50 3 11 apparatus apparatus NOUN issue-50 3 12 of of ADP issue-50 3 13 the the PRON issue-50 3 14 of of ADP issue-50 3 15 the the DET issue-50 3 16 tax tax NOUN issue-50 3 17 losses loss NOUN issue-50 3 18 phenomenon phenomenon NOUN issue-50 3 19 in in ADP issue-50 3 20 the the DET issue-50 3 21 state state NOUN issue-50 3 22 budgetary budgetary ADJ issue-50 3 23 resources resource NOUN issue-50 3 24 , , PUNCT issue-50 3 25 namely namely ADV issue-50 3 26 clarification clarification NOUN issue-50 3 27 of of ADP issue-50 3 28 the the DET issue-50 3 29 concepts concept NOUN issue-50 3 30 of of ADP issue-50 3 31 “ " PUNCT issue-50 3 32 tax tax NOUN issue-50 3 33 gap gap NOUN issue-50 3 34 ” " PUNCT issue-50 3 35 , , PUNCT issue-50 3 36 “ " PUNCT issue-50 3 37 tax tax NOUN issue-50 3 38 expenditures expenditure NOUN issue-50 3 39 ” " PUNCT issue-50 3 40 , , PUNCT issue-50 3 41 “ " PUNCT issue-50 3 42 tax tax NOUN issue-50 3 43 losses loss NOUN issue-50 3 44 ” " PUNCT issue-50 3 45 , , PUNCT issue-50 3 46 as as ADV issue-50 3 47 well well ADV issue-50 3 48 as as ADP issue-50 3 49 the the DET issue-50 3 50 quantification quantification NOUN issue-50 3 51 of of ADP issue-50 3 52 tax tax NOUN issue-50 3 53 losses loss NOUN issue-50 3 54 of of ADP issue-50 3 55 the the DET issue-50 3 56 consolidated consolidated ADJ issue-50 3 57 budget budget NOUN issue-50 3 58 of of ADP issue-50 3 59 ukraine ukraine PROPN issue-50 3 60 . . PUNCT issue-50 4 1 methodology methodology NOUN issue-50 4 2 . . PUNCT issue-50 5 1 most most ADJ issue-50 5 2 modern modern ADJ issue-50 5 3 scholars scholar NOUN issue-50 5 4 interpret interpret VERB issue-50 5 5 the the DET issue-50 5 6 tax tax NOUN issue-50 5 7 gaps gap NOUN issue-50 5 8 as as ADP issue-50 5 9 the the DET issue-50 5 10 amount amount NOUN issue-50 5 11 of of ADP issue-50 5 12 taxes taxis NOUN issue-50 5 13 that that PRON issue-50 5 14 were be AUX issue-50 5 15 not not PART issue-50 5 16 received receive VERB issue-50 5 17 with with ADP issue-50 5 18 the the DET issue-50 5 19 budget budget NOUN issue-50 5 20 as as ADP issue-50 5 21 a a DET issue-50 5 22 result result NOUN issue-50 5 23 of of ADP issue-50 5 24 shadow shadow NOUN issue-50 5 25 economy economy NOUN issue-50 5 26 , , PUNCT issue-50 5 27 tax tax NOUN issue-50 5 28 evasion evasion NOUN issue-50 5 29 and and CCONJ issue-50 5 30 the the DET issue-50 5 31 existence existence NOUN issue-50 5 32 of of ADP issue-50 5 33 tax tax NOUN issue-50 5 34 debt debt NOUN issue-50 5 35 . . PUNCT issue-50 6 1 however however ADV issue-50 6 2 , , PUNCT issue-50 6 3 considerable considerable ADJ issue-50 6 4 asymmetry asymmetry NOUN issue-50 6 5 of of ADP issue-50 6 6 the the DET issue-50 6 7 tax tax NOUN issue-50 6 8 component component NOUN issue-50 6 9 of of ADP issue-50 6 10 the the DET issue-50 6 11 state state NOUN issue-50 6 12 budgetary budgetary ADJ issue-50 6 13 resources resource NOUN issue-50 6 14 also also ADV issue-50 6 15 arises arise VERB issue-50 6 16 due due ADJ issue-50 6 17 to to ADP issue-50 6 18 budget budget NOUN issue-50 6 19 losses loss NOUN issue-50 6 20 of of ADP issue-50 6 21 all all DET issue-50 6 22 levels level NOUN issue-50 6 23 as as ADP issue-50 6 24 a a DET issue-50 6 25 result result NOUN issue-50 6 26 of of ADP issue-50 6 27 providing provide VERB issue-50 6 28 tax tax NOUN issue-50 6 29 exemptions exemption NOUN issue-50 6 30 . . PUNCT issue-50 7 1 in in ADP issue-50 7 2 modern modern ADJ issue-50 7 3 economic economic ADJ issue-50 7 4 literature literature NOUN issue-50 7 5 such such ADJ issue-50 7 6 losses loss NOUN issue-50 7 7 are be AUX issue-50 7 8 considered consider VERB issue-50 7 9 as as ADP issue-50 7 10 tax tax NOUN issue-50 7 11 expenditures expenditure NOUN issue-50 7 12 . . PUNCT issue-50 8 1 we we PRON issue-50 8 2 consider consider VERB issue-50 8 3 tax tax NOUN issue-50 8 4 losses loss NOUN issue-50 8 5 a a DET issue-50 8 6 generalizing generalizing NOUN issue-50 8 7 concept concept NOUN issue-50 8 8 including include VERB issue-50 8 9 potential potential ADJ issue-50 8 10 amounts amount NOUN issue-50 8 11 of of ADP issue-50 8 12 tax tax NOUN issue-50 8 13 revenues revenue NOUN issue-50 8 14 that that PRON issue-50 8 15 the the DET issue-50 8 16 state state NOUN issue-50 8 17 and and CCONJ issue-50 8 18 local local ADJ issue-50 8 19 budgets budget NOUN issue-50 8 20 have have AUX issue-50 8 21 not not PART issue-50 8 22 received receive VERB issue-50 8 23 as as ADP issue-50 8 24 a a DET issue-50 8 25 result result NOUN issue-50 8 26 of of ADP issue-50 8 27 the the DET issue-50 8 28 existence existence NOUN issue-50 8 29 of of ADP issue-50 8 30 the the DET issue-50 8 31 phenomenon phenomenon NOUN issue-50 8 32 of of ADP issue-50 8 33 “ " PUNCT issue-50 8 34 tax tax NOUN issue-50 8 35 gaps gap NOUN issue-50 8 36 ” " PUNCT issue-50 8 37 and and CCONJ issue-50 8 38 “ " PUNCT issue-50 8 39 tax tax NOUN issue-50 8 40 expenditures expenditure NOUN issue-50 8 41 ” " PUNCT issue-50 8 42 , , PUNCT issue-50 8 43 and and CCONJ issue-50 8 44 the the DET issue-50 8 45 amount amount NOUN issue-50 8 46 of of ADP issue-50 8 47 losses loss NOUN issue-50 8 48 of of ADP issue-50 8 49 the the DET issue-50 8 50 state state NOUN issue-50 8 51 budgetary budgetary ADJ issue-50 8 52 resources resource NOUN issue-50 8 53 in in ADP issue-50 8 54 terms term NOUN issue-50 8 55 of of ADP issue-50 8 56 their their PRON issue-50 8 57 tax tax NOUN issue-50 8 58 component component NOUN issue-50 8 59 is be AUX issue-50 8 60 equal equal ADJ issue-50 8 61 to to ADP issue-50 8 62 the the DET issue-50 8 63 sum sum NOUN issue-50 8 64 total total NOUN issue-50 8 65 of of ADP issue-50 8 66 tax tax NOUN issue-50 8 67 exemptions exemption NOUN issue-50 8 68 provided provide VERB issue-50 8 69 , , PUNCT issue-50 8 70 unsettled unsettled ADJ issue-50 8 71 tax tax NOUN issue-50 8 72 debt debt NOUN issue-50 8 73 of of ADP issue-50 8 74 economic economic ADJ issue-50 8 75 agents agent NOUN issue-50 8 76 and and CCONJ issue-50 8 77 the the DET issue-50 8 78 loss loss NOUN issue-50 8 79 of of ADP issue-50 8 80 tax tax NOUN issue-50 8 81 revenue revenue NOUN issue-50 8 82 due due ADP issue-50 8 83 to to ADP issue-50 8 84 the the DET issue-50 8 85 operation operation NOUN issue-50 8 86 of of ADP issue-50 8 87 shadow shadow NOUN issue-50 8 88 economy economy NOUN issue-50 8 89 . . PUNCT issue-50 9 1 the the DET issue-50 9 2 study study NOUN issue-50 9 3 is be AUX issue-50 9 4 based base VERB issue-50 9 5 on on ADP issue-50 9 6 the the DET issue-50 9 7 analysis analysis NOUN issue-50 9 8 of of ADP issue-50 9 9 tax tax NOUN issue-50 9 10 losses loss NOUN issue-50 9 11 of of ADP issue-50 9 12 budgetary budgetary ADJ issue-50 9 13 resources resource NOUN issue-50 9 14 of of ADP issue-50 9 15 ukraine ukraine NOUN issue-50 9 16 during during ADP issue-50 9 17 the the DET issue-50 9 18 period period NOUN issue-50 9 19 of of ADP issue-50 9 20 time time NOUN issue-50 9 21 from from ADP issue-50 9 22 2004 2004 NUM issue-50 9 23 to to ADP issue-50 9 24 2014 2014 NUM issue-50 9 25 . . PUNCT issue-50 10 1 the the DET issue-50 10 2 results result NOUN issue-50 10 3 of of ADP issue-50 10 4 the the DET issue-50 10 5 study study NOUN issue-50 10 6 showed show VERB issue-50 10 7 enormous enormous ADJ issue-50 10 8 losses loss NOUN issue-50 10 9 of of ADP issue-50 10 10 budgetary budgetary ADJ issue-50 10 11 resources resource NOUN issue-50 10 12 in in ADP issue-50 10 13 ukraine ukraine NOUN issue-50 10 14 due due ADP issue-50 10 15 to to ADP issue-50 10 16 the the DET issue-50 10 17 imperfection imperfection NOUN issue-50 10 18 of of ADP issue-50 10 19 the the DET issue-50 10 20 tax tax NOUN issue-50 10 21 system system NOUN issue-50 10 22 , , PUNCT issue-50 10 23 spread spread VERB issue-50 10 24 of of ADP issue-50 10 25 undisclosed undisclosed ADJ issue-50 10 26 operations operation NOUN issue-50 10 27 , , PUNCT issue-50 10 28 tax tax NOUN issue-50 10 29 evasion evasion NOUN issue-50 10 30 , , PUNCT issue-50 10 31 and and CCONJ issue-50 10 32 inefficient inefficient ADJ issue-50 10 33 fiscal fiscal ADJ issue-50 10 34 policy policy NOUN issue-50 10 35 implementation implementation NOUN issue-50 10 36 . . PUNCT issue-50 11 1 the the DET issue-50 11 2 consolidated consolidated ADJ issue-50 11 3 budget budget NOUN issue-50 11 4 loses lose VERB issue-50 11 5 the the DET issue-50 11 6 amounts amount NOUN issue-50 11 7 of of ADP issue-50 11 8 monetary monetary ADJ issue-50 11 9 funds fund NOUN issue-50 11 10 , , PUNCT issue-50 11 11 equal equal ADJ issue-50 11 12 to to ADP issue-50 11 13 an an DET issue-50 11 14 average average NOUN issue-50 11 15 of of ADP issue-50 11 16 53.30 53.30 NUM issue-50 11 17 % % NOUN issue-50 11 18 of of ADP issue-50 11 19 actual actual ADJ issue-50 11 20 revenue revenue NOUN issue-50 11 21 over over ADP issue-50 11 22 the the DET issue-50 11 23 period period NOUN issue-50 11 24 studied study VERB issue-50 11 25 . . PUNCT issue-50 12 1 total total ADJ issue-50 12 2 tax tax NOUN issue-50 12 3 losses loss NOUN issue-50 12 4 of of ADP issue-50 12 5 the the DET issue-50 12 6 state state NOUN issue-50 12 7 budgetary budgetary ADJ issue-50 12 8 resources resource NOUN issue-50 12 9 in in ADP issue-50 12 10 2014 2014 NUM issue-50 12 11 are be AUX issue-50 12 12 equivalent equivalent ADJ issue-50 12 13 to to ADP issue-50 12 14 the the DET issue-50 12 15 total total ADJ issue-50 12 16 actual actual ADJ issue-50 12 17 expenditures expenditure NOUN issue-50 12 18 of of ADP issue-50 12 19 the the DET issue-50 12 20 consolidated consolidated ADJ issue-50 12 21 budget budget NOUN issue-50 12 22 of of ADP issue-50 12 23 ukraine ukraine NOUN issue-50 12 24 on on ADP issue-50 12 25 social social ADJ issue-50 12 26 protection protection NOUN issue-50 12 27 and and CCONJ issue-50 12 28 social social ADJ issue-50 12 29 security security NOUN issue-50 12 30 , , PUNCT issue-50 12 31 defense defense NOUN issue-50 12 32 , , PUNCT issue-50 12 33 public public ADJ issue-50 12 34 order order NOUN issue-50 12 35 , , PUNCT issue-50 12 36 security security NOUN issue-50 12 37 and and CCONJ issue-50 12 38 judicial judicial ADJ issue-50 12 39 authorities authority NOUN issue-50 12 40 . . PUNCT issue-50 13 1 even even ADV issue-50 13 2 taking take VERB issue-50 13 3 into into ADP issue-50 13 4 account account NOUN issue-50 13 5 the the DET issue-50 13 6 point point NOUN issue-50 13 7 of of ADP issue-50 13 8 view view NOUN issue-50 13 9 of of ADP issue-50 13 10 foreign foreign ADJ issue-50 13 11 economists economist NOUN issue-50 13 12 that that SCONJ issue-50 13 13 only only ADV issue-50 13 14 1/3 1/3 NUM issue-50 13 15 of of ADP issue-50 13 16 the the DET issue-50 13 17 tax tax NOUN issue-50 13 18 gap gap NOUN issue-50 13 19 can can AUX issue-50 13 20 be be AUX issue-50 13 21 converted convert VERB issue-50 13 22 into into ADP issue-50 13 23 actual actual ADJ issue-50 13 24 tax tax NOUN issue-50 13 25 revenues revenue NOUN issue-50 13 26 in in ADP issue-50 13 27 case case NOUN issue-50 13 28 of of ADP issue-50 13 29 implementing implement VERB issue-50 13 30 measures measure NOUN issue-50 13 31 of of ADP issue-50 13 32 legalization legalization NOUN issue-50 13 33 of of ADP issue-50 13 34 the the DET issue-50 13 35 economy economy NOUN issue-50 13 36 , , PUNCT issue-50 13 37 additional additional ADJ issue-50 13 38 budgetary budgetary ADJ issue-50 13 39 resources resource NOUN issue-50 13 40 of of ADP issue-50 13 41 the the DET issue-50 13 42 consolidated consolidated ADJ issue-50 13 43 budget budget NOUN issue-50 13 44 of of ADP issue-50 13 45 ukraine ukraine PROPN issue-50 13 46 obtained obtain VERB issue-50 13 47 due due ADP issue-50 13 48 to to ADP issue-50 13 49 the the DET issue-50 13 50 elimination elimination NOUN issue-50 13 51 of of ADP issue-50 13 52 tax tax NOUN issue-50 13 53 gaps gap NOUN issue-50 13 54 would would AUX issue-50 13 55 be be AUX issue-50 13 56 significant significant ADJ issue-50 13 57 . . PUNCT issue-50 14 1 it it PRON issue-50 14 2 was be AUX issue-50 14 3 determined determine VERB issue-50 14 4 that that SCONJ issue-50 14 5 the the DET issue-50 14 6 effective effective ADJ issue-50 14 7 management management NOUN issue-50 14 8 of of ADP issue-50 14 9 tax tax NOUN issue-50 14 10 gaps gap NOUN issue-50 14 11 and and CCONJ issue-50 14 12 tax tax NOUN issue-50 14 13 expenditures expenditure NOUN issue-50 14 14 and and CCONJ issue-50 14 15 , , PUNCT issue-50 14 16 consequently consequently ADV issue-50 14 17 , , PUNCT issue-50 14 18 a a DET issue-50 14 19 decrease decrease NOUN issue-50 14 20 in in ADP issue-50 14 21 tax tax NOUN issue-50 14 22 losses loss NOUN issue-50 14 23 of of ADP issue-50 14 24 budgetary budgetary ADJ issue-50 14 25 resources resource NOUN issue-50 14 26 will will AUX issue-50 14 27 ensure ensure VERB issue-50 14 28 the the DET issue-50 14 29 correction correction NOUN issue-50 14 30 of of ADP issue-50 14 31 fiscal fiscal ADJ issue-50 14 32 asymmetries asymmetry NOUN issue-50 14 33 and and CCONJ issue-50 14 34 imbalances imbalance NOUN issue-50 14 35 , , PUNCT issue-50 14 36 will will AUX issue-50 14 37 contribute contribute VERB issue-50 14 38 to to ADP issue-50 14 39 achieving achieve VERB issue-50 14 40 fiscal fiscal ADJ issue-50 14 41 equilibrium equilibrium NOUN issue-50 14 42 , , PUNCT issue-50 14 43 will will AUX issue-50 14 44 cause cause VERB issue-50 14 45 a a DET issue-50 14 46 synchronization synchronization NOUN issue-50 14 47 of of ADP issue-50 14 48 fiscal fiscal ADJ issue-50 14 49 and and CCONJ issue-50 14 50 monetary monetary ADJ issue-50 14 51 policy policy NOUN issue-50 14 52 , , PUNCT issue-50 14 53 and and CCONJ issue-50 14 54 as as ADP issue-50 14 55 a a DET issue-50 14 56 result result NOUN issue-50 14 57 , , PUNCT issue-50 14 58 will will AUX issue-50 14 59 reduce reduce VERB issue-50 14 60 the the DET issue-50 14 61 need need NOUN issue-50 14 62 of of ADP issue-50 14 63 ukraine ukraine NOUN issue-50 14 64 in in ADP issue-50 14 65 loan loan NOUN issue-50 14 66 financing financing NOUN issue-50 14 67 and and CCONJ issue-50 14 68 its its PRON issue-50 14 69 debt debt NOUN issue-50 14 70 bondage bondage NOUN issue-50 14 71 . . PUNCT issue-50 15 1 practical practical ADJ issue-50 15 2 implications implication NOUN issue-50 15 3 . . PUNCT issue-50 16 1 justification justification NOUN issue-50 16 2 of of ADP issue-50 16 3 the the DET issue-50 16 4 conclusion conclusion NOUN issue-50 16 5 that that SCONJ issue-50 16 6 the the DET issue-50 16 7 major major ADJ issue-50 16 8 reserves reserve NOUN issue-50 16 9 to to PART issue-50 16 10 increase increase VERB issue-50 16 11 the the DET issue-50 16 12 tax tax NOUN issue-50 16 13 component component NOUN issue-50 16 14 of of ADP issue-50 16 15 budgetary budgetary ADJ issue-50 16 16 resources resource NOUN issue-50 16 17 of of ADP issue-50 16 18 the the DET issue-50 16 19 state state NOUN issue-50 16 20 with with ADP issue-50 16 21 preventing prevent VERB issue-50 16 22 tax tax NOUN issue-50 16 23 losses loss NOUN issue-50 16 24 lie lie VERB issue-50 16 25 exactly exactly ADV issue-50 16 26 in in ADP issue-50 16 27 the the DET issue-50 16 28 plane plane NOUN issue-50 16 29 of of ADP issue-50 16 30 fiscal fiscal ADJ issue-50 16 31 policy policy NOUN issue-50 16 32 optimization optimization NOUN issue-50 16 33 and and CCONJ issue-50 16 34 legalization legalization NOUN issue-50 16 35 of of ADP issue-50 16 36 assets asset NOUN issue-50 16 37 of of ADP issue-50 16 38 business business NOUN issue-50 16 39 entities entity NOUN issue-50 16 40 , , PUNCT issue-50 16 41 allows allow VERB issue-50 16 42 to to PART issue-50 16 43 develop develop VERB issue-50 16 44 areas area NOUN issue-50 16 45 of of ADP issue-50 16 46 improvement improvement NOUN issue-50 16 47 tax tax NOUN issue-50 16 48 forms form NOUN issue-50 16 49 of of ADP issue-50 16 50 financing finance VERB issue-50 16 51 public public ADJ issue-50 16 52 spending spending NOUN issue-50 16 53 . . PUNCT issue-50 17 1 value value NOUN issue-50 17 2 / / SYM issue-50 17 3 originality originality NOUN issue-50 17 4 . . PUNCT issue-50 18 1 the the DET issue-50 18 2 data datum NOUN issue-50 18 3 obtained obtain VERB issue-50 18 4 are be AUX issue-50 18 5 able able ADJ issue-50 18 6 to to PART issue-50 18 7 provide provide VERB issue-50 18 8 a a DET issue-50 18 9 better well ADJ issue-50 18 10 understanding understanding NOUN issue-50 18 11 of of ADP issue-50 18 12 the the DET issue-50 18 13 causes cause NOUN issue-50 18 14 of of ADP issue-50 18 15 public public ADJ issue-50 18 16 finances finance NOUN issue-50 18 17 imbalances imbalance NOUN issue-50 18 18 in in ADP issue-50 18 19 ukraine ukraine NOUN issue-50 18 20 and and CCONJ issue-50 18 21 ways way NOUN issue-50 18 22 of of ADP issue-50 18 23 their their PRON issue-50 18 24 stabilization stabilization NOUN issue-50 18 25 . . PUNCT issue-50 19 1 key key ADJ issue-50 19 2 words word NOUN issue-50 19 3 : : PUNCT issue-50 19 4 tax tax NOUN issue-50 19 5 gaps gap NOUN issue-50 19 6 , , PUNCT issue-50 19 7 tax tax NOUN issue-50 19 8 expenditures expenditure NOUN issue-50 19 9 , , PUNCT issue-50 19 10 tax tax NOUN issue-50 19 11 losses loss NOUN issue-50 19 12 , , PUNCT issue-50 19 13 state state NOUN issue-50 19 14 budgetary budgetary ADJ issue-50 19 15 resources resource NOUN issue-50 19 16 , , PUNCT issue-50 19 17 shadow shadow NOUN issue-50 19 18 economy economy NOUN issue-50 19 19 , , PUNCT issue-50 19 20 tax tax NOUN issue-50 19 21 debt debt NOUN issue-50 19 22 , , PUNCT issue-50 19 23 tax tax NOUN issue-50 19 24 exemptions exemption NOUN issue-50 19 25 . . PUNCT issue-50 20 1 jel jel PROPN issue-50 20 2 classification classification NOUN issue-50 20 3 : : PUNCT issue-50 20 4 н26 н26 ADJ issue-50 20 5 , , PUNCT issue-50 20 6 н30 н30 PROPN issue-50 20 7 , , PUNCT issue-50 20 8 н69 н69 VERB issue-50 20 9 corresponding corresponding ADJ issue-50 20 10 author author NOUN issue-50 20 11 : : PUNCT issue-50 20 12 1 1 NUM issue-50 20 13 department department NOUN issue-50 20 14 of of ADP issue-50 20 15 fiscal fiscal ADJ issue-50 20 16 and and CCONJ issue-50 20 17 budgetary budgetary ADJ issue-50 20 18 policy policy NOUN issue-50 20 19 , , PUNCT issue-50 20 20 kherson kherson PROPN issue-50 20 21 national national PROPN issue-50 20 22 technical technical PROPN issue-50 20 23 university university PROPN issue-50 20 24 . . PUNCT issue-50 21 1 e e X issue-50 21 2 - - NOUN issue-50 21 3 mail mail NOUN issue-50 21 4 : : PUNCT issue-50 21 5 1907@i.ua 1907@i.ua NUM issue-50 21 6 1 1 X issue-50 21 7 . . PUNCT issue-50 22 1 introduction introduction NOUN issue-50 22 2 at at ADP issue-50 22 3 the the DET issue-50 22 4 present present ADJ issue-50 22 5 stage stage NOUN issue-50 22 6 of of ADP issue-50 22 7 development development NOUN issue-50 22 8 of of ADP issue-50 22 9 society society NOUN issue-50 22 10 taxation taxation NOUN issue-50 22 11 is be AUX issue-50 22 12 a a DET issue-50 22 13 factor factor NOUN issue-50 22 14 determining determine VERB issue-50 22 15 economic economic ADJ issue-50 22 16 policies policy NOUN issue-50 22 17 of of ADP issue-50 22 18 the the DET issue-50 22 19 state state NOUN issue-50 22 20 as as ADP issue-50 22 21 a a DET issue-50 22 22 whole whole NOUN issue-50 22 23 , , PUNCT issue-50 22 24 as as ADV issue-50 22 25 well well ADV issue-50 22 26 as as ADP issue-50 22 27 of of ADP issue-50 22 28 separate separate ADJ issue-50 22 29 administrative administrative ADJ issue-50 22 30 - - PUNCT issue-50 22 31 territorial territorial ADJ issue-50 22 32 units unit NOUN issue-50 22 33 and and CCONJ issue-50 22 34 citizens citizen NOUN issue-50 22 35 in in ADP issue-50 22 36 particular particular ADJ issue-50 22 37 . . PUNCT issue-50 23 1 taxation taxation NOUN issue-50 23 2 is be AUX issue-50 23 3 a a DET issue-50 23 4 significant significant ADJ issue-50 23 5 component component NOUN issue-50 23 6 of of ADP issue-50 23 7 the the DET issue-50 23 8 budgetary budgetary ADJ issue-50 23 9 resources resource NOUN issue-50 23 10 of of ADP issue-50 23 11 the the DET issue-50 23 12 state state NOUN issue-50 23 13 and and CCONJ issue-50 23 14 a a DET issue-50 23 15 powerful powerful ADJ issue-50 23 16 regulator regulator NOUN issue-50 23 17 of of ADP issue-50 23 18 social social ADJ issue-50 23 19 and and CCONJ issue-50 23 20 economic economic ADJ issue-50 23 21 processes process NOUN issue-50 23 22 in in ADP issue-50 23 23 the the DET issue-50 23 24 society society NOUN issue-50 23 25 . . PUNCT issue-50 24 1 at at ADP issue-50 24 2 the the DET issue-50 24 3 same same ADJ issue-50 24 4 time time NOUN issue-50 24 5 , , PUNCT issue-50 24 6 the the DET issue-50 24 7 most most ADV issue-50 24 8 challenging challenging ADJ issue-50 24 9 issue issue NOUN issue-50 24 10 in in ADP issue-50 24 11 ukraine ukraine NOUN issue-50 24 12 nowadays nowadays ADV issue-50 24 13 is be AUX issue-50 24 14 a a DET issue-50 24 15 problem problem NOUN issue-50 24 16 of of ADP issue-50 24 17 tax tax NOUN issue-50 24 18 losses loss NOUN issue-50 24 19 growth growth NOUN issue-50 24 20 in in ADP issue-50 24 21 budgets budget NOUN issue-50 24 22 of of ADP issue-50 24 23 all all DET issue-50 24 24 levels level NOUN issue-50 24 25 , , PUNCT issue-50 24 26 closely closely ADV issue-50 24 27 linked link VERB issue-50 24 28 to to ADP issue-50 24 29 the the DET issue-50 24 30 issues issue NOUN issue-50 24 31 of of ADP issue-50 24 32 ensuring ensure VERB issue-50 24 33 the the DET issue-50 24 34 effective effective ADJ issue-50 24 35 implementation implementation NOUN issue-50 24 36 of of ADP issue-50 24 37 state state NOUN issue-50 24 38 fiscal fiscal ADJ issue-50 24 39 policy policy NOUN issue-50 24 40 and and CCONJ issue-50 24 41 directly directly ADV issue-50 24 42 affecting affect VERB issue-50 24 43 its its PRON issue-50 24 44 institutions institution NOUN issue-50 24 45 . . PUNCT issue-50 25 1 therefore therefore ADV issue-50 25 2 , , PUNCT issue-50 25 3 in in ADP issue-50 25 4 the the DET issue-50 25 5 context context NOUN issue-50 25 6 of of ADP issue-50 25 7 creating create VERB issue-50 25 8 the the DET issue-50 25 9 conditions condition NOUN issue-50 25 10 for for ADP issue-50 25 11 sustainable sustainable ADJ issue-50 25 12 development development NOUN issue-50 25 13 of of ADP issue-50 25 14 ukraine ukraine NOUN issue-50 25 15 the the DET issue-50 25 16 most most ADV issue-50 25 17 important important ADJ issue-50 25 18 role role NOUN issue-50 25 19 is be AUX issue-50 25 20 played play VERB issue-50 25 21 with with ADP issue-50 25 22 the the DET issue-50 25 23 research research NOUN issue-50 25 24 of of ADP issue-50 25 25 theoretical theoretical ADJ issue-50 25 26 bases basis NOUN issue-50 25 27 of of ADP issue-50 25 28 forming form VERB issue-50 25 29 institutional institutional ADJ issue-50 25 30 environment environment NOUN issue-50 25 31 countering counter VERB issue-50 25 32 tax tax NOUN issue-50 25 33 losses loss NOUN issue-50 25 34 and and CCONJ issue-50 25 35 with with ADP issue-50 25 36 the the DET issue-50 25 37 development development NOUN issue-50 25 38 of of ADP issue-50 25 39 practical practical ADJ issue-50 25 40 recommendations recommendation NOUN issue-50 25 41 on on ADP issue-50 25 42 how how SCONJ issue-50 25 43 to to ADP issue-50 25 44 baltic baltic ADJ issue-50 25 45 journal journal PROPN issue-50 25 46 of of ADP issue-50 25 47 economic economic ADJ issue-50 25 48 studies study NOUN issue-50 25 49 136 136 NUM issue-50 25 50 vol vol NOUN issue-50 25 51 . . PROPN issue-50 26 1 1 1 NUM issue-50 26 2 , , PUNCT issue-50 26 3 no no INTJ issue-50 26 4 . . NOUN issue-50 26 5 2 2 NUM issue-50 26 6 , , PUNCT issue-50 26 7 2015 2015 NUM issue-50 26 8 reduce reduce VERB issue-50 26 9 the the DET issue-50 26 10 amounts amount NOUN issue-50 26 11 of of ADP issue-50 26 12 tax tax NOUN issue-50 26 13 revenue revenue NOUN issue-50 26 14 short short ADJ issue-50 26 15 received receive VERB issue-50 26 16 with with ADP issue-50 26 17 the the DET issue-50 26 18 state state NOUN issue-50 26 19 due due ADP issue-50 26 20 to to ADP issue-50 26 21 the the DET issue-50 26 22 inefficiency inefficiency NOUN issue-50 26 23 of of ADP issue-50 26 24 fiscal fiscal ADJ issue-50 26 25 policy policy NOUN issue-50 26 26 implementation implementation NOUN issue-50 26 27 and and CCONJ issue-50 26 28 violations violation NOUN issue-50 26 29 of of ADP issue-50 26 30 tax tax NOUN issue-50 26 31 laws law NOUN issue-50 26 32 with with ADP issue-50 26 33 economic economic ADJ issue-50 26 34 entities entity NOUN issue-50 26 35 . . PUNCT issue-50 27 1 thus thus ADV issue-50 27 2 , , PUNCT issue-50 27 3 there there PRON issue-50 27 4 is be VERB issue-50 27 5 a a DET issue-50 27 6 clear clear ADJ issue-50 27 7 need need NOUN issue-50 27 8 of of ADP issue-50 27 9 improving improve VERB issue-50 27 10 fiscal fiscal ADJ issue-50 27 11 policy policy NOUN issue-50 27 12 of of ADP issue-50 27 13 ukraine ukraine NOUN issue-50 27 14 requiring require VERB issue-50 27 15 the the DET issue-50 27 16 elaboration elaboration NOUN issue-50 27 17 of of ADP issue-50 27 18 theoretically theoretically ADV issue-50 27 19 and and CCONJ issue-50 27 20 practically practically ADV issue-50 27 21 balanced balanced ADJ issue-50 27 22 tax tax NOUN issue-50 27 23 losses loss NOUN issue-50 27 24 minimizing minimize VERB issue-50 27 25 system system NOUN issue-50 27 26 , , PUNCT issue-50 27 27 which which PRON issue-50 27 28 would would AUX issue-50 27 29 be be AUX issue-50 27 30 able able ADJ issue-50 27 31 to to PART issue-50 27 32 provide provide VERB issue-50 27 33 resources resource NOUN issue-50 27 34 accumulation accumulation NOUN issue-50 27 35 of of ADP issue-50 27 36 budgets budget NOUN issue-50 27 37 of of ADP issue-50 27 38 all all DET issue-50 27 39 levels level NOUN issue-50 27 40 recognizing recognize VERB issue-50 27 41 the the DET issue-50 27 42 realities reality NOUN issue-50 27 43 of of ADP issue-50 27 44 modern modern ADJ issue-50 27 45 life life NOUN issue-50 27 46 and and CCONJ issue-50 27 47 not not PART issue-50 27 48 contradicting contradict VERB issue-50 27 49 to to ADP issue-50 27 50 the the DET issue-50 27 51 criteria criterion NOUN issue-50 27 52 of of ADP issue-50 27 53 fiscal fiscal ADJ issue-50 27 54 sufficiency sufficiency NOUN issue-50 27 55 . . PUNCT issue-50 28 1 2 2 X issue-50 28 2 . . X issue-50 28 3 theoretical theoretical ADJ issue-50 28 4 bases basis NOUN issue-50 28 5 of of ADP issue-50 28 6 tax tax NOUN issue-50 28 7 losses loss NOUN issue-50 28 8 of of ADP issue-50 28 9 budgetary budgetary ADJ issue-50 28 10 resources resource NOUN issue-50 28 11 the the DET issue-50 28 12 research research NOUN issue-50 28 13 of of ADP issue-50 28 14 multifactor multifactor NOUN issue-50 28 15 decomposition decomposition NOUN issue-50 28 16 of of ADP issue-50 28 17 tax tax NOUN issue-50 28 18 losses loss NOUN issue-50 28 19 of of ADP issue-50 28 20 budgetary budgetary ADJ issue-50 28 21 resources resource NOUN issue-50 28 22 of of ADP issue-50 28 23 the the DET issue-50 28 24 state state NOUN issue-50 28 25 should should AUX issue-50 28 26 start start VERB issue-50 28 27 with with ADP issue-50 28 28 structuring structure VERB issue-50 28 29 categorical categorical ADJ issue-50 28 30 - - PUNCT issue-50 28 31 conceptual conceptual ADJ issue-50 28 32 apparatus apparatus NOUN issue-50 28 33 of of ADP issue-50 28 34 this this DET issue-50 28 35 phenomenon phenomenon NOUN issue-50 28 36 , , PUNCT issue-50 28 37 namely namely ADV issue-50 28 38 with with ADP issue-50 28 39 the the DET issue-50 28 40 clarification clarification NOUN issue-50 28 41 of of ADP issue-50 28 42 the the DET issue-50 28 43 concepts concept NOUN issue-50 28 44 of of ADP issue-50 28 45 “ " PUNCT issue-50 28 46 tax tax NOUN issue-50 28 47 gap gap NOUN issue-50 28 48 ” " PUNCT issue-50 28 49 , , PUNCT issue-50 28 50 “ " PUNCT issue-50 28 51 tax tax NOUN issue-50 28 52 expenditures expenditure NOUN issue-50 28 53 ” " PUNCT issue-50 28 54 , , PUNCT issue-50 28 55 “ " PUNCT issue-50 28 56 tax tax NOUN issue-50 28 57 losses loss NOUN issue-50 28 58 ” " PUNCT issue-50 28 59 . . PUNCT issue-50 29 1 according accord VERB issue-50 29 2 to to ADP issue-50 29 3 international international ADJ issue-50 29 4 standards standard NOUN issue-50 29 5 , , PUNCT issue-50 29 6 the the DET issue-50 29 7 tax tax NOUN issue-50 29 8 gap gap NOUN issue-50 29 9 is be AUX issue-50 29 10 the the DET issue-50 29 11 difference difference NOUN issue-50 29 12 between between ADP issue-50 29 13 the the DET issue-50 29 14 amount amount NOUN issue-50 29 15 of of ADP issue-50 29 16 tax tax NOUN issue-50 29 17 payments payment NOUN issue-50 29 18 , , PUNCT issue-50 29 19 which which PRON issue-50 29 20 is be AUX issue-50 29 21 to to PART issue-50 29 22 be be AUX issue-50 29 23 received receive VERB issue-50 29 24 with with ADP issue-50 29 25 the the DET issue-50 29 26 budget budget NOUN issue-50 29 27 if if SCONJ issue-50 29 28 all all DET issue-50 29 29 taxpayers taxpayer NOUN issue-50 29 30 declare declare VERB issue-50 29 31 their their PRON issue-50 29 32 income income NOUN issue-50 29 33 and and CCONJ issue-50 29 34 pay pay VERB issue-50 29 35 taxes taxis NOUN issue-50 29 36 voluntarily voluntarily ADV issue-50 29 37 , , PUNCT issue-50 29 38 correctly correctly ADV issue-50 29 39 , , PUNCT issue-50 29 40 timely timely ADJ issue-50 29 41 and and CCONJ issue-50 29 42 fully fully ADV issue-50 29 43 on on ADP issue-50 29 44 the the DET issue-50 29 45 one one NUM issue-50 29 46 hand hand NOUN issue-50 29 47 and and CCONJ issue-50 29 48 the the DET issue-50 29 49 amount amount NOUN issue-50 29 50 of of ADP issue-50 29 51 taxes taxis NOUN issue-50 29 52 actually actually ADV issue-50 29 53 paid pay VERB issue-50 29 54 – – PUNCT issue-50 29 55 on on ADP issue-50 29 56 the the DET issue-50 29 57 other other ADJ issue-50 29 58 [ [ PUNCT issue-50 29 59 monitoring monitor VERB issue-50 29 60 taxpayers taxpayer NOUN issue-50 29 61 ’ ’ PART issue-50 29 62 compliance compliance NOUN issue-50 29 63 , , PUNCT issue-50 29 64 2008 2008 NUM issue-50 29 65 ] ] PUNCT issue-50 29 66 . . PUNCT issue-50 30 1 this this DET issue-50 30 2 definition definition NOUN issue-50 30 3 is be AUX issue-50 30 4 widely widely ADV issue-50 30 5 used use VERB issue-50 30 6 by by ADP issue-50 30 7 foreign foreign ADJ issue-50 30 8 scientists scientist NOUN issue-50 30 9 and and CCONJ issue-50 30 10 experts expert NOUN issue-50 30 11 . . PUNCT issue-50 31 1 thus thus ADV issue-50 31 2 , , PUNCT issue-50 31 3 the the DET issue-50 31 4 american american PROPN issue-50 31 5 economist economist PROPN issue-50 31 6 e. e. PROPN issue-50 31 7 toder toder PROPN issue-50 31 8 considers consider VERB issue-50 31 9 the the DET issue-50 31 10 tax tax NOUN issue-50 31 11 gap gap NOUN issue-50 31 12 as as ADP issue-50 31 13 the the DET issue-50 31 14 difference difference NOUN issue-50 31 15 between between ADP issue-50 31 16 the the DET issue-50 31 17 liability liability NOUN issue-50 31 18 of of ADP issue-50 31 19 taxpayers taxpayer NOUN issue-50 31 20 regarding regard VERB issue-50 31 21 payment payment NOUN issue-50 31 22 of of ADP issue-50 31 23 fees fee NOUN issue-50 31 24 according accord VERB issue-50 31 25 to to ADP issue-50 31 26 the the DET issue-50 31 27 legislation legislation NOUN issue-50 31 28 and and CCONJ issue-50 31 29 the the DET issue-50 31 30 amount amount NOUN issue-50 31 31 of of ADP issue-50 31 32 taxes taxis NOUN issue-50 31 33 actually actually ADV issue-50 31 34 paid pay VERB issue-50 31 35 voluntarily voluntarily ADV issue-50 31 36 and and CCONJ issue-50 31 37 on on ADP issue-50 31 38 time time NOUN issue-50 31 39 . . PUNCT issue-50 32 1 the the DET issue-50 32 2 scientist scientist NOUN issue-50 32 3 identifies identify VERB issue-50 32 4 three three NUM issue-50 32 5 components component NOUN issue-50 32 6 of of ADP issue-50 32 7 the the DET issue-50 32 8 tax tax NOUN issue-50 32 9 gap gap NOUN issue-50 32 10 : : PUNCT issue-50 32 11 unregistered unregistered ADJ issue-50 32 12 activities activity NOUN issue-50 32 13 , , PUNCT issue-50 32 14 understatement understatement NOUN issue-50 32 15 of of ADP issue-50 32 16 tax tax NOUN issue-50 32 17 payments payment NOUN issue-50 32 18 and and CCONJ issue-50 32 19 non non ADJ issue-50 32 20 - - NOUN issue-50 32 21 payment payment NOUN issue-50 32 22 of of ADP issue-50 32 23 taxes taxis NOUN issue-50 32 24 and and CCONJ issue-50 32 25 duties duty NOUN issue-50 32 26 [ [ X issue-50 32 27 toder toder NOUN issue-50 32 28 ] ] PUNCT issue-50 32 29 . . PUNCT issue-50 33 1 australian australian ADJ issue-50 33 2 scientists scientist NOUN issue-50 33 3 j. j. PROPN issue-50 33 4 mcmanus mcmanus PROPN issue-50 33 5 and and CCONJ issue-50 33 6 h. h. PROPN issue-50 33 7 warren warren PROPN issue-50 33 8 characterize characterize VERB issue-50 33 9 the the DET issue-50 33 10 tax tax NOUN issue-50 33 11 gap gap NOUN issue-50 33 12 as as ADP issue-50 33 13 the the DET issue-50 33 14 difference difference NOUN issue-50 33 15 between between ADP issue-50 33 16 the the DET issue-50 33 17 theoretical theoretical ADJ issue-50 33 18 tax tax NOUN issue-50 33 19 liability liability NOUN issue-50 33 20 under under ADP issue-50 33 21 the the DET issue-50 33 22 law law NOUN issue-50 33 23 and and CCONJ issue-50 33 24 actually actually ADV issue-50 33 25 collected collect VERB issue-50 33 26 revenues revenue NOUN issue-50 33 27 . . PUNCT issue-50 34 1 “ " PUNCT issue-50 34 2 sources source NOUN issue-50 34 3 of of ADP issue-50 34 4 tax tax NOUN issue-50 34 5 gaps gap NOUN issue-50 34 6 , , PUNCT issue-50 34 7 – – PUNCT issue-50 34 8 the the DET issue-50 34 9 scientists scientist NOUN issue-50 34 10 underline underline VERB issue-50 34 11 – – PUNCT issue-50 34 12 are be AUX issue-50 34 13 diverse diverse ADJ issue-50 34 14 and and CCONJ issue-50 34 15 complex complex ADJ issue-50 34 16 , , PUNCT issue-50 34 17 they they PRON issue-50 34 18 may may AUX issue-50 34 19 include include VERB issue-50 34 20 : : PUNCT issue-50 34 21 shadow shadow NOUN issue-50 34 22 economy economy NOUN issue-50 34 23 , , PUNCT issue-50 34 24 illegal illegal ADJ issue-50 34 25 activities activity NOUN issue-50 34 26 , , PUNCT issue-50 34 27 bad bad ADJ issue-50 34 28 tax tax NOUN issue-50 34 29 debts debt NOUN issue-50 34 30 , , PUNCT issue-50 34 31 unintentional unintentional ADJ issue-50 34 32 errors error NOUN issue-50 34 33 . . PUNCT issue-50 35 1 dissatisfaction dissatisfaction NOUN issue-50 35 2 with with ADP issue-50 35 3 the the DET issue-50 35 4 government government NOUN issue-50 35 5 and and CCONJ issue-50 35 6 its its PRON issue-50 35 7 spending spending NOUN issue-50 35 8 , , PUNCT issue-50 35 9 the the DET issue-50 35 10 complexity complexity NOUN issue-50 35 11 of of ADP issue-50 35 12 tax tax NOUN issue-50 35 13 laws law NOUN issue-50 35 14 , , PUNCT issue-50 35 15 apathy apathy NOUN issue-50 35 16 and and CCONJ issue-50 35 17 corruption corruption NOUN issue-50 35 18 are be AUX issue-50 35 19 the the DET issue-50 35 20 reasons reason NOUN issue-50 35 21 for for ADP issue-50 35 22 non non NOUN issue-50 35 23 - - NOUN issue-50 35 24 payers payer NOUN issue-50 35 25 of of ADP issue-50 35 26 default default NOUN issue-50 35 27 on on ADP issue-50 35 28 obligations obligation NOUN issue-50 35 29 and and CCONJ issue-50 35 30 lead lead VERB issue-50 35 31 to to ADP issue-50 35 32 tax tax NOUN issue-50 35 33 gaps gap NOUN issue-50 35 34 ” " PUNCT issue-50 35 35 [ [ X issue-50 35 36 mcmanus mcmanus PROPN issue-50 35 37 , , PUNCT issue-50 35 38 warren warren PROPN issue-50 35 39 , , PUNCT issue-50 35 40 2006 2006 NUM issue-50 35 41 ] ] PUNCT issue-50 35 42 . . PUNCT issue-50 36 1 british british PROPN issue-50 36 2 her her PRON issue-50 36 3 majesty majesty NOUN issue-50 36 4 ’s ’s PART issue-50 36 5 revenue revenue NOUN issue-50 36 6 and and CCONJ issue-50 36 7 customs customs PROPN issue-50 36 8 ( ( PUNCT issue-50 36 9 hmrc hmrc NOUN issue-50 36 10 ) ) PUNCT issue-50 36 11 proposes propose VERB issue-50 36 12 the the DET issue-50 36 13 following follow VERB issue-50 36 14 definition definition NOUN issue-50 36 15 : : PUNCT issue-50 36 16 “ " PUNCT issue-50 36 17 the the DET issue-50 36 18 tax tax NOUN issue-50 36 19 gap gap NOUN issue-50 36 20 is be AUX issue-50 36 21 measured measure VERB issue-50 36 22 by by ADP issue-50 36 23 the the DET issue-50 36 24 amount amount NOUN issue-50 36 25 of of ADP issue-50 36 26 taxes taxis NOUN issue-50 36 27 that that PRON issue-50 36 28 were be AUX issue-50 36 29 not not PART issue-50 36 30 ultimately ultimately ADV issue-50 36 31 collected collect VERB issue-50 36 32 or or CCONJ issue-50 36 33 with with ADP issue-50 36 34 the the DET issue-50 36 35 sum sum NOUN issue-50 36 36 total total NOUN issue-50 36 37 of of ADP issue-50 36 38 uncorrected uncorrected ADJ issue-50 36 39 violations violation NOUN issue-50 36 40 of of ADP issue-50 36 41 law law NOUN issue-50 36 42 ” " PUNCT issue-50 37 1 [ [ X issue-50 37 2 measuring measure VERB issue-50 37 3 tax tax NOUN issue-50 37 4 gaps gap NOUN issue-50 37 5 , , PUNCT issue-50 37 6 2010 2010 NUM issue-50 37 7 ] ] PUNCT issue-50 37 8 . . PUNCT issue-50 38 1 us we PRON issue-50 38 2 internal internal ADJ issue-50 38 3 revenue revenue NOUN issue-50 38 4 service service NOUN issue-50 38 5 understands understand VERB issue-50 38 6 tax tax NOUN issue-50 38 7 gaps gap NOUN issue-50 38 8 as as ADP issue-50 38 9 the the DET issue-50 38 10 sum sum NOUN issue-50 38 11 total total NOUN issue-50 38 12 of of ADP issue-50 38 13 taxes taxis NOUN issue-50 38 14 and and CCONJ issue-50 38 15 duties duty NOUN issue-50 38 16 established establish VERB issue-50 38 17 under under ADP issue-50 38 18 the the DET issue-50 38 19 law law NOUN issue-50 38 20 , , PUNCT issue-50 38 21 but but CCONJ issue-50 38 22 not not PART issue-50 38 23 paid pay VERB issue-50 38 24 on on ADP issue-50 38 25 time time NOUN issue-50 38 26 and and CCONJ issue-50 38 27 in in ADP issue-50 38 28 full full ADJ issue-50 38 29 [ [ X issue-50 38 30 internal internal ADJ issue-50 38 31 revenue revenue NOUN issue-50 38 32 service service NOUN issue-50 38 33 , , PUNCT issue-50 38 34 2004 2004 NUM issue-50 38 35 ] ] PUNCT issue-50 38 36 . . PUNCT issue-50 39 1 the the DET issue-50 39 2 independent independent ADJ issue-50 39 3 international international ADJ issue-50 39 4 association association NOUN issue-50 39 5 “ " PUNCT issue-50 39 6 tax tax NOUN issue-50 39 7 justice justice NOUN issue-50 39 8 network network NOUN issue-50 39 9 ” " PUNCT issue-50 39 10 ( ( PUNCT issue-50 39 11 tjn tjn NOUN issue-50 39 12 ) ) PUNCT issue-50 39 13 focuses focus VERB issue-50 39 14 on on ADP issue-50 39 15 the the DET issue-50 39 16 characteristics characteristic NOUN issue-50 39 17 of of ADP issue-50 39 18 tax tax NOUN issue-50 39 19 gaps gap NOUN issue-50 39 20 as as ADP issue-50 39 21 a a DET issue-50 39 22 complex complex ADJ issue-50 39 23 phenomenon phenomenon NOUN issue-50 39 24 , , PUNCT issue-50 39 25 which which PRON issue-50 39 26 greatly greatly ADV issue-50 39 27 affects affect VERB issue-50 39 28 the the DET issue-50 39 29 stability stability NOUN issue-50 39 30 of of ADP issue-50 39 31 the the DET issue-50 39 32 state state NOUN issue-50 39 33 ’s ’s PART issue-50 39 34 income income NOUN issue-50 39 35 , , PUNCT issue-50 39 36 standards standard NOUN issue-50 39 37 of of ADP issue-50 39 38 living living NOUN issue-50 39 39 , , PUNCT issue-50 39 40 social social ADJ issue-50 39 41 justice justice NOUN issue-50 39 42 , , PUNCT issue-50 39 43 corporate corporate ADJ issue-50 39 44 responsibility responsibility NOUN issue-50 39 45 [ [ AUX issue-50 39 46 mind mind VERB issue-50 39 47 the the DET issue-50 39 48 tax tax NOUN issue-50 39 49 gap gap NOUN issue-50 39 50 . . PUNCT issue-50 40 1 the the DET issue-50 40 2 tax tax PROPN issue-50 40 3 justice justice NOUN issue-50 40 4 network network PROPN issue-50 40 5 . . PUNCT issue-50 41 1 january january PROPN issue-50 41 2 , , PUNCT issue-50 41 3 2006 2006 NUM issue-50 41 4 ] ] PUNCT issue-50 41 5 . . PUNCT issue-50 42 1 thus thus ADV issue-50 42 2 , , PUNCT issue-50 42 3 most most ADJ issue-50 42 4 scientists scientist NOUN issue-50 42 5 interpret interpret VERB issue-50 42 6 the the DET issue-50 42 7 tax tax NOUN issue-50 42 8 gaps gap NOUN issue-50 42 9 as as ADP issue-50 42 10 the the DET issue-50 42 11 amount amount NOUN issue-50 42 12 of of ADP issue-50 42 13 taxes taxis NOUN issue-50 42 14 that that PRON issue-50 42 15 were be AUX issue-50 42 16 not not PART issue-50 42 17 received receive VERB issue-50 42 18 with with ADP issue-50 42 19 the the DET issue-50 42 20 budget budget NOUN issue-50 42 21 as as ADP issue-50 42 22 a a DET issue-50 42 23 result result NOUN issue-50 42 24 of of ADP issue-50 42 25 shadow shadow NOUN issue-50 42 26 economy economy NOUN issue-50 42 27 , , PUNCT issue-50 42 28 tax tax NOUN issue-50 42 29 evasion evasion NOUN issue-50 42 30 and and CCONJ issue-50 42 31 tax tax NOUN issue-50 42 32 debts debt NOUN issue-50 42 33 . . PUNCT issue-50 43 1 however however ADV issue-50 43 2 , , PUNCT issue-50 43 3 considerable considerable ADJ issue-50 43 4 asymmetry asymmetry NOUN issue-50 43 5 of of ADP issue-50 43 6 the the DET issue-50 43 7 tax tax NOUN issue-50 43 8 component component NOUN issue-50 43 9 of of ADP issue-50 43 10 the the DET issue-50 43 11 state state NOUN issue-50 43 12 budgetary budgetary ADJ issue-50 43 13 resources resource NOUN issue-50 43 14 also also ADV issue-50 43 15 arises arise VERB issue-50 43 16 due due ADJ issue-50 43 17 to to ADP issue-50 43 18 budget budget NOUN issue-50 43 19 losses loss NOUN issue-50 43 20 of of ADP issue-50 43 21 all all DET issue-50 43 22 levels level NOUN issue-50 43 23 as as ADP issue-50 43 24 a a DET issue-50 43 25 result result NOUN issue-50 43 26 of of ADP issue-50 43 27 providing provide VERB issue-50 43 28 tax tax NOUN issue-50 43 29 exemptions exemption NOUN issue-50 43 30 . . PUNCT issue-50 44 1 in in ADP issue-50 44 2 modern modern ADJ issue-50 44 3 economic economic ADJ issue-50 44 4 literature literature NOUN issue-50 44 5 such such ADJ issue-50 44 6 losses loss NOUN issue-50 44 7 are be AUX issue-50 44 8 considered consider VERB issue-50 44 9 as as ADP issue-50 44 10 tax tax NOUN issue-50 44 11 expenditures expenditure NOUN issue-50 44 12 . . PUNCT issue-50 45 1 thus thus ADV issue-50 45 2 , , PUNCT issue-50 45 3 the the DET issue-50 45 4 authors author NOUN issue-50 45 5 of of ADP issue-50 45 6 the the DET issue-50 45 7 study study NOUN issue-50 45 8 “ " PUNCT issue-50 45 9 tax tax NOUN issue-50 45 10 expenditures expenditure NOUN issue-50 45 11 in in ADP issue-50 45 12 oecd oecd PROPN issue-50 45 13 countries country NOUN issue-50 45 14 ” " PUNCT issue-50 45 15 note note NOUN issue-50 45 16 that that SCONJ issue-50 45 17 tax tax NOUN issue-50 45 18 expenditures expenditure NOUN issue-50 45 19 are be AUX issue-50 45 20 the the DET issue-50 45 21 provisions provision NOUN issue-50 45 22 of of ADP issue-50 45 23 tax tax NOUN issue-50 45 24 laws law NOUN issue-50 45 25 , , PUNCT issue-50 45 26 regulations regulation NOUN issue-50 45 27 or or CCONJ issue-50 45 28 practices practice NOUN issue-50 45 29 that that PRON issue-50 45 30 make make VERB issue-50 45 31 it it PRON issue-50 45 32 possible possible ADJ issue-50 45 33 to to PART issue-50 45 34 reduce reduce VERB issue-50 45 35 or or CCONJ issue-50 45 36 defer defer VERB issue-50 45 37 paying pay VERB issue-50 45 38 taxes taxis NOUN issue-50 45 39 for for ADP issue-50 45 40 a a DET issue-50 45 41 certain certain ADJ issue-50 45 42 part part NOUN issue-50 45 43 of of ADP issue-50 45 44 the the DET issue-50 45 45 population population NOUN issue-50 45 46 or or CCONJ issue-50 45 47 taxpayers taxpayer NOUN issue-50 45 48 , , PUNCT issue-50 45 49 due due ADP issue-50 45 50 to to ADP issue-50 45 51 deviation deviation NOUN issue-50 45 52 from from ADP issue-50 45 53 the the DET issue-50 45 54 benchmark benchmark NOUN issue-50 45 55 of of ADP issue-50 45 56 tax tax NOUN issue-50 45 57 structure structure NOUN issue-50 46 1 [ [ X issue-50 46 2 tax tax NOUN issue-50 46 3 expenditures expenditure NOUN issue-50 46 4 in in ADP issue-50 46 5 oecd oecd PROPN issue-50 46 6 countries country NOUN issue-50 46 7 , , PUNCT issue-50 46 8 2011 2011 NUM issue-50 46 9 ] ] PUNCT issue-50 46 10 . . PUNCT issue-50 47 1 therefore therefore ADV issue-50 47 2 , , PUNCT issue-50 47 3 tax tax NOUN issue-50 47 4 expenditures expenditure NOUN issue-50 47 5 for for ADP issue-50 47 6 a a DET issue-50 47 7 state state NOUN issue-50 47 8 mean mean NOUN issue-50 47 9 decreasing decrease VERB issue-50 47 10 its its PRON issue-50 47 11 budgetary budgetary ADJ issue-50 47 12 resources resource NOUN issue-50 47 13 and and CCONJ issue-50 47 14 for for ADP issue-50 47 15 taxpayers taxpayer NOUN issue-50 47 16 they they PRON issue-50 47 17 mean mean VERB issue-50 47 18 a a DET issue-50 47 19 reduction reduction NOUN issue-50 47 20 in in ADP issue-50 47 21 tax tax NOUN issue-50 47 22 liability liability NOUN issue-50 47 23 . . PUNCT issue-50 48 1 in in ADP issue-50 48 2 this this DET issue-50 48 3 research research NOUN issue-50 48 4 the the DET issue-50 48 5 amount amount NOUN issue-50 48 6 of of ADP issue-50 48 7 tax tax NOUN issue-50 48 8 expenditures expenditure NOUN issue-50 48 9 is be AUX issue-50 48 10 calculated calculate VERB issue-50 48 11 with with ADP issue-50 48 12 the the DET issue-50 48 13 method method NOUN issue-50 48 14 of of ADP issue-50 48 15 lost lost ADJ issue-50 48 16 income income NOUN issue-50 48 17 as as ADP issue-50 48 18 the the DET issue-50 48 19 amount amount NOUN issue-50 48 20 of of ADP issue-50 48 21 taxes taxis NOUN issue-50 48 22 that that PRON issue-50 48 23 would would AUX issue-50 48 24 have have AUX issue-50 48 25 been be AUX issue-50 48 26 paid pay VERB issue-50 48 27 in in ADP issue-50 48 28 the the DET issue-50 48 29 absence absence NOUN issue-50 48 30 of of ADP issue-50 48 31 tax tax NOUN issue-50 48 32 exemptions exemption NOUN issue-50 48 33 . . PUNCT issue-50 49 1 n. n. PROPN issue-50 49 2 leheida leheida PROPN issue-50 49 3 includes include VERB issue-50 49 4 in in ADP issue-50 49 5 tax tax NOUN issue-50 49 6 expenditures expenditure NOUN issue-50 49 7 all all DET issue-50 49 8 kinds kind NOUN issue-50 49 9 of of ADP issue-50 49 10 fiscal fiscal ADJ issue-50 49 11 policies policy NOUN issue-50 49 12 that that PRON issue-50 49 13 lead lead VERB issue-50 49 14 to to ADP issue-50 49 15 the the DET issue-50 49 16 loss loss NOUN issue-50 49 17 of of ADP issue-50 49 18 budget budget NOUN issue-50 49 19 revenue revenue NOUN issue-50 49 20 , , PUNCT issue-50 49 21 including include VERB issue-50 49 22 tax tax NOUN issue-50 49 23 exemptions exemption NOUN issue-50 49 24 , , PUNCT issue-50 49 25 free free ADJ issue-50 49 26 economic economic ADJ issue-50 49 27 zones zone NOUN issue-50 49 28 , , PUNCT issue-50 49 29 tax tax NOUN issue-50 49 30 credits credit NOUN issue-50 49 31 , , PUNCT issue-50 49 32 taxes taxis NOUN issue-50 49 33 payable payable ADJ issue-50 49 34 , , PUNCT issue-50 49 35 deferred defer VERB issue-50 49 36 taxes taxis NOUN issue-50 49 37 for for ADP issue-50 49 38 various various ADJ issue-50 49 39 types type NOUN issue-50 49 40 of of ADP issue-50 49 41 economic economic ADJ issue-50 49 42 activity activity NOUN issue-50 50 1 [ [ X issue-50 50 2 leheida leheida PROPN issue-50 50 3 , , PUNCT issue-50 50 4 2001 2001 NUM issue-50 50 5 ] ] PUNCT issue-50 50 6 . . PUNCT issue-50 51 1 m. m. PROPN issue-50 51 2 filo filo PROPN issue-50 51 3 has have VERB issue-50 51 4 a a DET issue-50 51 5 similar similar ADJ issue-50 51 6 vision vision NOUN issue-50 51 7 interpreting interpret VERB issue-50 51 8 tax tax NOUN issue-50 51 9 expenditures expenditure NOUN issue-50 51 10 as as ADP issue-50 51 11 losses loss NOUN issue-50 51 12 of of ADP issue-50 51 13 state state NOUN issue-50 51 14 due due ADP issue-50 51 15 to to ADP issue-50 51 16 providing provide VERB issue-50 51 17 tax tax NOUN issue-50 51 18 exemptions exemption NOUN issue-50 51 19 , , PUNCT issue-50 51 20 writing writing NOUN issue-50 51 21 - - PUNCT issue-50 51 22 off off NOUN issue-50 51 23 and and CCONJ issue-50 51 24 reducing reduce VERB issue-50 51 25 tax tax NOUN issue-50 51 26 liabilities liability NOUN issue-50 51 27 , , PUNCT issue-50 51 28 deferring defer VERB issue-50 51 29 tax tax NOUN issue-50 51 30 payments payment NOUN issue-50 51 31 [ [ X issue-50 51 32 filo filo ADJ issue-50 51 33 , , PUNCT issue-50 51 34 2012 2012 NUM issue-50 51 35 ] ] PUNCT issue-50 51 36 . . PUNCT issue-50 52 1 i. i. PROPN issue-50 52 2 maiburov maiburov PROPN issue-50 52 3 considers consider VERB issue-50 52 4 tax tax NOUN issue-50 52 5 expenditures expenditure NOUN issue-50 52 6 as as SCONJ issue-50 52 7 lost lose VERB issue-50 52 8 tax tax NOUN issue-50 52 9 revenues revenue NOUN issue-50 52 10 of of ADP issue-50 52 11 budget budget NOUN issue-50 52 12 system system NOUN issue-50 52 13 connected connect VERB issue-50 52 14 with with ADP issue-50 52 15 the the DET issue-50 52 16 use use NOUN issue-50 52 17 of of ADP issue-50 52 18 various various ADJ issue-50 52 19 deviations deviation NOUN issue-50 52 20 from from ADP issue-50 52 21 the the DET issue-50 52 22 normative normative ADJ issue-50 52 23 tax tax NOUN issue-50 52 24 structure structure NOUN issue-50 52 25 by by ADP issue-50 52 26 the the DET issue-50 52 27 legislature legislature NOUN issue-50 52 28 , , PUNCT issue-50 52 29 which which PRON issue-50 52 30 thus thus ADV issue-50 52 31 provide provide VERB issue-50 52 32 any any DET issue-50 52 33 benefits benefit NOUN issue-50 52 34 to to ADP issue-50 52 35 certain certain ADJ issue-50 52 36 types type NOUN issue-50 52 37 of of ADP issue-50 52 38 activities activity NOUN issue-50 52 39 or or CCONJ issue-50 52 40 groups group NOUN issue-50 52 41 of of ADP issue-50 52 42 taxpayers taxpayer NOUN issue-50 52 43 [ [ X issue-50 52 44 malynyna malynyna NOUN issue-50 52 45 , , PUNCT issue-50 52 46 2010 2010 NUM issue-50 52 47 ] ] PUNCT issue-50 52 48 . . PUNCT issue-50 53 1 according accord VERB issue-50 53 2 to to ADP issue-50 53 3 t. t. NOUN issue-50 53 4 malynyna malynyna NOUN issue-50 53 5 , , PUNCT issue-50 53 6 tax tax NOUN issue-50 53 7 expenditures expenditure NOUN issue-50 53 8 arise arise VERB issue-50 53 9 from from ADP issue-50 53 10 the the DET issue-50 53 11 established establish VERB issue-50 53 12 tax tax NOUN issue-50 53 13 exemptions exemption NOUN issue-50 53 14 and and CCONJ issue-50 53 15 exemptions exemption NOUN issue-50 53 16 regarding regard VERB issue-50 53 17 the the DET issue-50 53 18 fundamental fundamental ADJ issue-50 53 19 ( ( PUNCT issue-50 53 20 regulatory regulatory ADJ issue-50 53 21 ) ) PUNCT issue-50 53 22 tax tax NOUN issue-50 53 23 structure structure NOUN issue-50 53 24 [ [ X issue-50 53 25 malynyna malynyna NOUN issue-50 53 26 , , PUNCT issue-50 53 27 2010 2010 NUM issue-50 53 28 ] ] PUNCT issue-50 53 29 . . PUNCT issue-50 54 1 d. d. PROPN issue-50 54 2 serebryansky serebryansky PROPN issue-50 54 3 summarizes summarize NOUN issue-50 54 4 : : PUNCT issue-50 54 5 “ " PUNCT issue-50 54 6 generally generally ADV issue-50 54 7 speaking speak VERB issue-50 54 8 , , PUNCT issue-50 54 9 tax tax NOUN issue-50 54 10 expenditures expenditure NOUN issue-50 54 11 are be AUX issue-50 54 12 actually actually ADV issue-50 54 13 tax tax NOUN issue-50 54 14 exemptions exemption NOUN issue-50 54 15 » » X issue-50 55 1 [ [ X issue-50 55 2 maiburov maiburov NOUN issue-50 55 3 , , PUNCT issue-50 55 4 ivanov ivanov PROPN issue-50 55 5 , , PUNCT issue-50 55 6 taranhul taranhul ADJ issue-50 55 7 , , PUNCT issue-50 55 8 2013 2013 NUM issue-50 55 9 ] ] PUNCT issue-50 55 10 . . PUNCT issue-50 56 1 we we PRON issue-50 56 2 consider consider VERB issue-50 56 3 tax tax NOUN issue-50 56 4 losses loss NOUN issue-50 56 5 a a DET issue-50 56 6 generalizing generalizing NOUN issue-50 56 7 concept concept NOUN issue-50 56 8 including include VERB issue-50 56 9 potential potential ADJ issue-50 56 10 amounts amount NOUN issue-50 56 11 of of ADP issue-50 56 12 tax tax NOUN issue-50 56 13 revenues revenue NOUN issue-50 56 14 that that PRON issue-50 56 15 the the DET issue-50 56 16 state state NOUN issue-50 56 17 and and CCONJ issue-50 56 18 local local ADJ issue-50 56 19 budgets budget NOUN issue-50 56 20 have have AUX issue-50 56 21 not not PART issue-50 56 22 received receive VERB issue-50 56 23 as as ADP issue-50 56 24 a a DET issue-50 56 25 result result NOUN issue-50 56 26 of of ADP issue-50 56 27 the the DET issue-50 56 28 existence existence NOUN issue-50 56 29 of of ADP issue-50 56 30 the the DET issue-50 56 31 phenomenon phenomenon NOUN issue-50 56 32 of of ADP issue-50 56 33 “ " PUNCT issue-50 56 34 tax tax NOUN issue-50 56 35 gaps gap NOUN issue-50 56 36 ” " PUNCT issue-50 56 37 and and CCONJ issue-50 56 38 “ " PUNCT issue-50 56 39 tax tax NOUN issue-50 56 40 expenditures expenditure NOUN issue-50 56 41 ” " PUNCT issue-50 56 42 , , PUNCT issue-50 56 43 and and CCONJ issue-50 56 44 the the DET issue-50 56 45 amount amount NOUN issue-50 56 46 of of ADP issue-50 56 47 losses loss NOUN issue-50 56 48 of of ADP issue-50 56 49 the the DET issue-50 56 50 state state NOUN issue-50 56 51 budgetary budgetary ADJ issue-50 56 52 resources resource NOUN issue-50 56 53 in in ADP issue-50 56 54 terms term NOUN issue-50 56 55 of of ADP issue-50 56 56 their their PRON issue-50 56 57 tax tax NOUN issue-50 56 58 component component NOUN issue-50 56 59 is be AUX issue-50 56 60 equal equal ADJ issue-50 56 61 to to ADP issue-50 56 62 the the DET issue-50 56 63 sum sum NOUN issue-50 56 64 total total NOUN issue-50 56 65 of of ADP issue-50 56 66 tax tax NOUN issue-50 56 67 exemptions exemption NOUN issue-50 56 68 provided provide VERB issue-50 56 69 , , PUNCT issue-50 56 70 unsettled unsettled ADJ issue-50 56 71 tax tax NOUN issue-50 56 72 debt debt NOUN issue-50 56 73 and and CCONJ issue-50 56 74 the the DET issue-50 56 75 loss loss NOUN issue-50 56 76 of of ADP issue-50 56 77 tax tax NOUN issue-50 56 78 revenue revenue NOUN issue-50 56 79 due due ADP issue-50 56 80 to to ADP issue-50 56 81 the the DET issue-50 56 82 operation operation NOUN issue-50 56 83 of of ADP issue-50 56 84 shadow shadow NOUN issue-50 56 85 economy economy NOUN issue-50 56 86 . . PUNCT issue-50 57 1 we we PRON issue-50 57 2 call call VERB issue-50 57 3 your your PRON issue-50 57 4 attention attention NOUN issue-50 57 5 to to ADP issue-50 57 6 the the DET issue-50 57 7 fact fact NOUN issue-50 57 8 that that SCONJ issue-50 57 9 not not PART issue-50 57 10 only only ADJ issue-50 57 11 definitions definition NOUN issue-50 57 12 are be AUX issue-50 57 13 important important ADJ issue-50 57 14 . . PUNCT issue-50 58 1 in in ADP issue-50 58 2 fact fact NOUN issue-50 58 3 , , PUNCT issue-50 58 4 the the DET issue-50 58 5 point point NOUN issue-50 58 6 is be AUX issue-50 58 7 not not PART issue-50 58 8 in in ADP issue-50 58 9 abstract abstract ADJ issue-50 58 10 concepts concept NOUN issue-50 58 11 , , PUNCT issue-50 58 12 but but CCONJ issue-50 58 13 in in ADP issue-50 58 14 the the DET issue-50 58 15 phenomena phenomenon NOUN issue-50 58 16 and and CCONJ issue-50 58 17 processes process NOUN issue-50 58 18 that that PRON issue-50 58 19 are be AUX issue-50 58 20 directly directly ADV issue-50 58 21 and and CCONJ issue-50 58 22 immediately immediately ADV issue-50 58 23 related relate VERB issue-50 58 24 to to ADP issue-50 58 25 the the DET issue-50 58 26 optimization optimization NOUN issue-50 58 27 of of ADP issue-50 58 28 the the DET issue-50 58 29 formation formation NOUN issue-50 58 30 of of ADP issue-50 58 31 state state NOUN issue-50 58 32 budget budget NOUN issue-50 58 33 resources resource NOUN issue-50 58 34 in in ADP issue-50 58 35 conditions condition NOUN issue-50 58 36 of of ADP issue-50 58 37 deepening deepen VERB issue-50 58 38 imbalances imbalance NOUN issue-50 58 39 in in ADP issue-50 58 40 public public ADJ issue-50 58 41 finance finance NOUN issue-50 58 42 and and CCONJ issue-50 58 43 increasing increase VERB issue-50 58 44 debt debt NOUN issue-50 58 45 risks risk NOUN issue-50 58 46 . . PUNCT issue-50 59 1 effective effective ADJ issue-50 59 2 management management NOUN issue-50 59 3 of of ADP issue-50 59 4 tax tax NOUN issue-50 59 5 gaps gap NOUN issue-50 59 6 and and CCONJ issue-50 59 7 tax tax NOUN issue-50 59 8 expenditures expenditure NOUN issue-50 59 9 and and CCONJ issue-50 59 10 , , PUNCT issue-50 59 11 consequently consequently ADV issue-50 59 12 , , PUNCT issue-50 59 13 a a DET issue-50 59 14 decrease decrease NOUN issue-50 59 15 in in ADP issue-50 59 16 tax tax NOUN issue-50 59 17 losses loss NOUN issue-50 59 18 of of ADP issue-50 59 19 budgetary budgetary ADJ issue-50 59 20 resources resource NOUN issue-50 59 21 will will AUX issue-50 59 22 ensure ensure VERB issue-50 59 23 the the DET issue-50 59 24 correction correction NOUN issue-50 59 25 of of ADP issue-50 59 26 fiscal fiscal ADJ issue-50 59 27 asymmetries asymmetry NOUN issue-50 59 28 and and CCONJ issue-50 59 29 imbalances imbalance NOUN issue-50 59 30 , , PUNCT issue-50 59 31 will will AUX issue-50 59 32 contribute contribute VERB issue-50 59 33 to to ADP issue-50 59 34 achieving achieve VERB issue-50 59 35 fiscal fiscal ADJ issue-50 59 36 equilibrium equilibrium NOUN issue-50 59 37 , , PUNCT issue-50 59 38 will will AUX issue-50 59 39 cause cause VERB issue-50 59 40 a a DET issue-50 59 41 synchronization synchronization NOUN issue-50 59 42 of of ADP issue-50 59 43 fiscal fiscal ADJ issue-50 59 44 and and CCONJ issue-50 59 45 monetary monetary ADJ issue-50 59 46 policy policy NOUN issue-50 59 47 , , PUNCT issue-50 59 48 and and CCONJ issue-50 59 49 as as ADP issue-50 59 50 a a DET issue-50 59 51 result result NOUN issue-50 59 52 , , PUNCT issue-50 59 53 will will AUX issue-50 59 54 reduce reduce VERB issue-50 59 55 the the DET issue-50 59 56 need need NOUN issue-50 59 57 of of ADP issue-50 59 58 ukraine ukraine NOUN issue-50 59 59 in in ADP issue-50 59 60 loan loan NOUN issue-50 59 61 financing financing NOUN issue-50 59 62 and and CCONJ issue-50 59 63 its its PRON issue-50 59 64 debt debt NOUN issue-50 59 65 bondage bondage NOUN issue-50 59 66 . . PUNCT issue-50 60 1 baltic baltic PROPN issue-50 60 2 journal journal PROPN issue-50 60 3 of of ADP issue-50 60 4 economic economic ADJ issue-50 60 5 studies study NOUN issue-50 60 6 137 137 NUM issue-50 60 7 vol vol NOUN issue-50 60 8 . . PROPN issue-50 61 1 1 1 NUM issue-50 61 2 , , PUNCT issue-50 61 3 no no INTJ issue-50 61 4 . . NOUN issue-50 61 5 2 2 NUM issue-50 61 6 , , PUNCT issue-50 61 7 2015 2015 NUM issue-50 61 8 3 3 NUM issue-50 61 9 . . PUNCT issue-50 61 10 tax tax NOUN issue-50 61 11 gaps gap NOUN issue-50 61 12 caused cause VERB issue-50 61 13 with with ADP issue-50 61 14 shadow shadow NOUN issue-50 61 15 economy economy NOUN issue-50 61 16 the the DET issue-50 61 17 most most ADV issue-50 61 18 essential essential ADJ issue-50 61 19 losses loss NOUN issue-50 61 20 of of ADP issue-50 61 21 state state NOUN issue-50 61 22 budgetary budgetary ADJ issue-50 61 23 resources resource NOUN issue-50 61 24 are be AUX issue-50 61 25 caused cause VERB issue-50 61 26 with with ADP issue-50 61 27 shadow shadow NOUN issue-50 61 28 economy economy NOUN issue-50 61 29 . . PUNCT issue-50 62 1 undisclosed undisclosed ADJ issue-50 62 2 operations operation NOUN issue-50 62 3 are be AUX issue-50 62 4 inherent inherent ADJ issue-50 62 5 in in ADP issue-50 62 6 almost almost ADV issue-50 62 7 all all PRON issue-50 62 8 countries country NOUN issue-50 62 9 of of ADP issue-50 62 10 the the DET issue-50 62 11 world world NOUN issue-50 62 12 , , PUNCT issue-50 62 13 in in ADP issue-50 62 14 fact fact NOUN issue-50 62 15     SPACE issue-50 62 16 – – PUNCT issue-50 62 17 according accord VERB issue-50 62 18 to to ADP issue-50 62 19 the the DET issue-50 62 20 world world NOUN issue-50 62 21 economic economic PROPN issue-50 62 22 forum forum PROPN issue-50 62 23 ( ( PUNCT issue-50 62 24 wef wef PROPN issue-50 62 25 ) ) PUNCT issue-50 62 26 it it PRON issue-50 62 27 is be AUX issue-50 62 28 found find VERB issue-50 62 29 that that SCONJ issue-50 62 30 the the DET issue-50 62 31 major major ADJ issue-50 62 32 global global ADJ issue-50 62 33 risks risk NOUN issue-50 62 34 over over ADP issue-50 62 35 the the DET issue-50 62 36 next next ADJ issue-50 62 37 decade decade NOUN issue-50 62 38 are be AUX issue-50 62 39 spreading spread VERB issue-50 62 40 of of ADP issue-50 62 41 undisclosed undisclosed ADJ issue-50 62 42 operations operation NOUN issue-50 62 43 along along ADP issue-50 62 44 with with ADP issue-50 62 45 macroeconomic macroeconomic ADJ issue-50 62 46 imbalances imbalance NOUN issue-50 62 47 against against ADP issue-50 62 48 the the DET issue-50 62 49 background background NOUN issue-50 62 50 of of ADP issue-50 62 51 limited limited ADJ issue-50 62 52 resources resource NOUN issue-50 62 53 . . PUNCT issue-50 63 1 in in ADP issue-50 63 2 ukraine ukraine PROPN issue-50 63 3 the the DET issue-50 63 4 main main ADJ issue-50 63 5 types type NOUN issue-50 63 6 of of ADP issue-50 63 7 undisclosed undisclosed ADJ issue-50 63 8 activities activity NOUN issue-50 63 9 are be AUX issue-50 63 10 : : PUNCT issue-50 63 11 conducting conduct VERB issue-50 63 12 cash cash NOUN issue-50 63 13 transactions transaction NOUN issue-50 63 14 without without ADP issue-50 63 15 accounting accounting NOUN issue-50 63 16 ; ; PUNCT issue-50 63 17 concealment concealment NOUN issue-50 63 18 of of ADP issue-50 63 19 income income NOUN issue-50 63 20 or or CCONJ issue-50 63 21 overstatement overstatement NOUN issue-50 63 22 of of ADP issue-50 63 23 expenditures expenditure NOUN issue-50 63 24 ; ; PUNCT issue-50 63 25 illegal illegal ADJ issue-50 63 26 payment payment NOUN issue-50 63 27 of of ADP issue-50 63 28 wages wage NOUN issue-50 63 29 ; ; PUNCT issue-50 63 30 underpricing underprice VERB issue-50 63 31 company company NOUN issue-50 63 32 shares share NOUN issue-50 63 33 ( ( PUNCT issue-50 63 34 in in ADP issue-50 63 35 the the DET issue-50 63 36 process process NOUN issue-50 63 37 of of ADP issue-50 63 38 sale sale NOUN issue-50 63 39 of of ADP issue-50 63 40 a a DET issue-50 63 41 majority majority NOUN issue-50 63 42 stake stake NOUN issue-50 63 43 in in ADP issue-50 63 44 the the DET issue-50 63 45 company company NOUN issue-50 63 46 ) ) PUNCT issue-50 63 47 ; ; PUNCT issue-50 63 48 illegal illegal ADJ issue-50 63 49 gratifications gratification NOUN issue-50 63 50 , , PUNCT issue-50 63 51 “ " PUNCT issue-50 63 52 kickbacks kickback NOUN issue-50 63 53 ” " PUNCT issue-50 63 54 ; ; PUNCT issue-50 63 55 money money NOUN issue-50 63 56 laundering laundering NOUN issue-50 63 57 ; ; PUNCT issue-50 63 58 clandestine clandestine ADJ issue-50 63 59 manufacture manufacture NOUN issue-50 63 60 ; ; PUNCT issue-50 63 61 illegal illegal ADJ issue-50 63 62 economic economic ADJ issue-50 63 63 activities activity NOUN issue-50 63 64 ; ; PUNCT issue-50 63 65 fraud fraud NOUN issue-50 63 66 ; ; PUNCT issue-50 63 67 “ " PUNCT issue-50 63 68 black black ADJ issue-50 63 69 markets market NOUN issue-50 63 70 ” " PUNCT issue-50 63 71 ( ( PUNCT issue-50 63 72 illegal illegal ADJ issue-50 63 73 markets market NOUN issue-50 63 74 ) ) PUNCT issue-50 63 75 . . PUNCT issue-50 64 1 the the DET issue-50 64 2 basis basis NOUN issue-50 64 3 of of ADP issue-50 64 4 the the DET issue-50 64 5 domestic domestic ADJ issue-50 64 6 shadow shadow NOUN issue-50 64 7 sector sector NOUN issue-50 64 8 are be AUX issue-50 64 9 operations operation NOUN issue-50 64 10 in in ADP issue-50 64 11 legal legal ADJ issue-50 64 12 types type NOUN issue-50 64 13 of of ADP issue-50 64 14 businesses business NOUN issue-50 64 15 that that PRON issue-50 64 16 are be AUX issue-50 64 17 conducted conduct VERB issue-50 64 18 without without ADP issue-50 64 19 full full ADJ issue-50 64 20 payment payment NOUN issue-50 64 21 of of ADP issue-50 64 22 all all DET issue-50 64 23 taxes taxis NOUN issue-50 64 24 or or CCONJ issue-50 64 25 out out ADP issue-50 64 26 of of ADP issue-50 64 27 governmental governmental ADJ issue-50 64 28 control control NOUN issue-50 64 29 , , PUNCT issue-50 64 30 for for ADP issue-50 64 31 example example NOUN issue-50 64 32 , , PUNCT issue-50 64 33 “ " PUNCT issue-50 64 34 grey grey ADJ issue-50 64 35 ” " PUNCT issue-50 64 36 imports import NOUN issue-50 64 37 and and CCONJ issue-50 64 38 envelopes envelope NOUN issue-50 64 39 wages wage NOUN issue-50 64 40 . . PUNCT issue-50 65 1 income income NOUN issue-50 65 2 and and CCONJ issue-50 65 3 earnings earning NOUN issue-50 65 4 are be AUX issue-50 65 5 hidden hide VERB issue-50 65 6 from from ADP issue-50 65 7 the the DET issue-50 65 8 state state NOUN issue-50 65 9 not not PART issue-50 65 10 only only ADV issue-50 65 11 by by ADP issue-50 65 12 legal legal ADJ issue-50 65 13 entities entity NOUN issue-50 65 14 but but CCONJ issue-50 65 15 also also ADV issue-50 65 16 by by ADP issue-50 65 17 individuals individual NOUN issue-50 65 18 – – PUNCT issue-50 65 19 for for ADP issue-50 65 20 example example NOUN issue-50 65 21 , , PUNCT issue-50 65 22 by by ADP issue-50 65 23 farmers farmer NOUN issue-50 65 24 who who PRON issue-50 65 25 sell sell VERB issue-50 65 26 their their PRON issue-50 65 27 products product NOUN issue-50 65 28 in in ADP issue-50 65 29 markets market NOUN issue-50 65 30 without without ADP issue-50 65 31 reporting report VERB issue-50 65 32 to to ADP issue-50 65 33 the the DET issue-50 65 34 tax tax NOUN issue-50 65 35 authorities authority NOUN issue-50 65 36 . . PUNCT issue-50 66 1 according accord VERB issue-50 66 2 to to ADP issue-50 66 3 generalizing generalize VERB issue-50 66 4 calculations calculation NOUN issue-50 66 5 of of ADP issue-50 66 6 the the DET issue-50 66 7 ministry ministry PROPN issue-50 66 8 of of ADP issue-50 66 9 economic economic PROPN issue-50 66 10 development development NOUN issue-50 66 11 and and CCONJ issue-50 66 12 trade trade NOUN issue-50 66 13 of of ADP issue-50 66 14 ukraine ukraine NOUN issue-50 66 15 , , PUNCT issue-50 66 16 shadow shadow NOUN issue-50 66 17 economy economy NOUN issue-50 66 18 in in ADP issue-50 66 19 ukraine ukraine NOUN issue-50 66 20 during during ADP issue-50 66 21 last last ADJ issue-50 66 22 11 11 NUM issue-50 66 23 years year NOUN issue-50 66 24 is be AUX issue-50 66 25 in in ADP issue-50 66 26 the the DET issue-50 66 27 range range NOUN issue-50 66 28 of of ADP issue-50 66 29 28.8 28.8 NUM issue-50 66 30 % % NOUN issue-50 66 31 to to ADP issue-50 66 32 41.0 41.0 NUM issue-50 66 33 % % NOUN issue-50 66 34 of of ADP issue-50 66 35 gdp gdp NOUN issue-50 66 36 ( ( PUNCT issue-50 66 37 fig fig NOUN issue-50 66 38 . . PUNCT issue-50 67 1 1 1 NUM issue-50 67 2 ) ) PUNCT issue-50 67 3 . . PUNCT issue-50 68 1 30,7 30,7 NUM issue-50 69 1 30,3 30,3 NUM issue-50 69 2 29,8 29,8 PROPN issue-50 69 3 28,8 28,8 NUM issue-50 69 4 31,1 31,1 NOUN issue-50 70 1 39,0 39,0 NUM issue-50 70 2 38,2 38,2 NUM issue-50 70 3 34,1 34,1 NUM issue-50 70 4 34,0 34,0 NUM issue-50 71 1 35,0 35,0 NUM issue-50 71 2 41,0 41,0 NUM issue-50 71 3 0,0 0,0 NUM issue-50 71 4 10,0 10,0 NUM issue-50 71 5 20,0 20,0 NUM issue-50 71 6 30,0 30,0 NUM issue-50 71 7 40,0 40,0 NOUN issue-50 71 8 50,0 50,0 NOUN issue-50 71 9 2004 2004 NUM issue-50 71 10 2005 2005 NUM issue-50 71 11 2006 2006 NUM issue-50 71 12 2007 2007 NUM issue-50 71 13 2008 2008 NUM issue-50 71 14 2009 2009 NUM issue-50 71 15 2010 2010 NUM issue-50 71 16 2011 2011 NUM issue-50 71 17 2012 2012 NUM issue-50 71 18 2013 2013 NUM issue-50 71 19 2014 2014 NUM issue-50 71 20 fig fig NOUN issue-50 71 21 . . PUNCT issue-50 72 1 1 1 X issue-50 72 2 . . X issue-50 72 3 integrated integrate VERB issue-50 72 4 index index NOUN issue-50 72 5 of of ADP issue-50 72 6 shadow shadow NOUN issue-50 72 7 economy economy NOUN issue-50 72 8 in in ADP issue-50 72 9 ukraine ukraine NOUN issue-50 72 10 , , PUNCT issue-50 72 11 % % NOUN issue-50 72 12 of of ADP issue-50 72 13 official official ADJ issue-50 72 14 gdp gdp NOUN issue-50 72 15 note note NOUN issue-50 72 16 : : PUNCT issue-50 72 17 developed develop VERB issue-50 72 18 by by ADP issue-50 72 19 the the DET issue-50 72 20 author author NOUN issue-50 72 21 of of ADP issue-50 72 22 this this DET issue-50 72 23 article article NOUN issue-50 72 24 based base VERB issue-50 72 25 on on ADP issue-50 72 26 the the DET issue-50 72 27 data datum NOUN issue-50 72 28 given give VERB issue-50 72 29 in in ADP issue-50 72 30 [ [ X issue-50 72 31 12 12 NUM issue-50 72 32 ] ] PUNCT issue-50 72 33 as as SCONJ issue-50 72 34 shown show VERB issue-50 72 35 in in ADP issue-50 72 36 fig fig NOUN issue-50 72 37 . . PUNCT issue-50 73 1 1 1 NUM issue-50 73 2 , , PUNCT issue-50 73 3 the the DET issue-50 73 4 official official ADJ issue-50 73 5 amount amount NOUN issue-50 73 6 of of ADP issue-50 73 7 shadow shadow NOUN issue-50 73 8 economy economy NOUN issue-50 73 9 in in ADP issue-50 73 10 ukraine ukraine PROPN issue-50 73 11 ( ( PUNCT issue-50 73 12 % % NOUN issue-50 73 13 of of ADP issue-50 73 14 gdp gdp NOUN issue-50 73 15 ) ) PUNCT issue-50 73 16 , , PUNCT issue-50 73 17 is be AUX issue-50 73 18 almost almost ADV issue-50 73 19 twice twice ADV issue-50 73 20 as as ADP issue-50 73 21 the the DET issue-50 73 22 corresponding corresponding ADJ issue-50 73 23 average average NOUN issue-50 73 24 in in ADP issue-50 73 25 europe europe PROPN issue-50 73 26 . . PUNCT issue-50 74 1 obviously obviously ADV issue-50 74 2 , , PUNCT issue-50 74 3 such such DET issue-50 74 4 a a DET issue-50 74 5 powerful powerful ADJ issue-50 74 6 shadow shadow NOUN issue-50 74 7 sector sector NOUN issue-50 74 8 adjusts adjust VERB issue-50 74 9 the the DET issue-50 74 10 performance performance NOUN issue-50 74 11 of of ADP issue-50 74 12 national national ADJ issue-50 74 13 fiscal fiscal ADJ issue-50 74 14 policy policy NOUN issue-50 74 15 towards towards ADP issue-50 74 16 its its PRON issue-50 74 17 deterioration deterioration NOUN issue-50 74 18 . . PUNCT issue-50 75 1 using use VERB issue-50 75 2 the the DET issue-50 75 3 integrated integrate VERB issue-50 75 4 index index NOUN issue-50 75 5 of of ADP issue-50 75 6 shadow shadow NOUN issue-50 75 7 economy economy NOUN issue-50 75 8 , , PUNCT issue-50 75 9 calculated calculate VERB issue-50 75 10 by by ADP issue-50 75 11 the the DET issue-50 75 12 ministry ministry PROPN issue-50 75 13 of of ADP issue-50 75 14 economic economic PROPN issue-50 75 15 development development NOUN issue-50 75 16 and and CCONJ issue-50 75 17 trade trade NOUN issue-50 75 18 of of ADP issue-50 75 19 ukraine ukraine NOUN issue-50 75 20 and and CCONJ issue-50 75 21 the the DET issue-50 75 22 level level NOUN issue-50 75 23 of of ADP issue-50 75 24 tax tax NOUN issue-50 75 25 index index NOUN issue-50 75 26 we we PRON issue-50 75 27 are be AUX issue-50 75 28 able able ADJ issue-50 75 29 to to PART issue-50 75 30 determine determine VERB issue-50 75 31 the the DET issue-50 75 32 amount amount NOUN issue-50 75 33 of of ADP issue-50 75 34 “ " PUNCT issue-50 75 35 shadow shadow NOUN issue-50 75 36 ” " PUNCT issue-50 75 37 tax tax NOUN issue-50 75 38 gaps gap NOUN issue-50 75 39 in in ADP issue-50 75 40 ukraine ukraine NOUN issue-50 75 41 ( ( PUNCT issue-50 75 42 table table NOUN issue-50 75 43 1 1 NUM issue-50 75 44 ) ) PUNCT issue-50 75 45 . . PUNCT issue-50 76 1 as as SCONJ issue-50 76 2 shown show VERB issue-50 76 3 in in ADP issue-50 76 4 table table NOUN issue-50 76 5 1 1 NUM issue-50 76 6 , , PUNCT issue-50 76 7 from from ADP issue-50 76 8 2004 2004 NUM issue-50 76 9 to to ADP issue-50 76 10 2014 2014 NUM issue-50 76 11 losses loss NOUN issue-50 76 12 of of ADP issue-50 76 13 budgets budget NOUN issue-50 76 14 of of ADP issue-50 76 15 all all DET issue-50 76 16 levels level NOUN issue-50 76 17 in in ADP issue-50 76 18 ukraine ukraine NOUN issue-50 76 19 due due ADP issue-50 76 20 to to ADP issue-50 76 21 the the DET issue-50 76 22 shadow shadow NOUN issue-50 76 23 sector sector NOUN issue-50 76 24 functioning function VERB issue-50 76 25 increased increase VERB issue-50 76 26 7.8 7.8 NUM issue-50 76 27 ( ( PUNCT issue-50 76 28 ! ! PUNCT issue-50 76 29 ) ) PUNCT issue-50 76 30 times time NOUN issue-50 76 31 and and CCONJ issue-50 76 32 reached reach VERB issue-50 76 33 the the DET issue-50 76 34 value value NOUN issue-50 76 35 of of ADP issue-50 76 36 150.7 150.7 NUM issue-50 76 37 billion billion NUM issue-50 76 38 uah uah NOUN issue-50 76 39 in in ADP issue-50 76 40 2014 2014 NUM issue-50 76 41 . . PUNCT issue-50 77 1 by by ADP issue-50 77 2 comparison comparison NOUN issue-50 77 3 , , PUNCT issue-50 77 4 the the DET issue-50 77 5 same same ADJ issue-50 77 6 year year NOUN issue-50 77 7 ukraine ukraine NOUN issue-50 77 8 ’s ’s PART issue-50 77 9 budget budget NOUN issue-50 77 10 expenditures expenditure NOUN issue-50 77 11 on on ADP issue-50 77 12 social social ADJ issue-50 77 13 protection protection NOUN issue-50 77 14 and and CCONJ issue-50 77 15 social social ADJ issue-50 77 16 security security NOUN issue-50 77 17 amounted amount VERB issue-50 77 18 to to ADP issue-50 77 19 138.0 138.0 NUM issue-50 77 20 billion billion NUM issue-50 77 21 uah uah NOUN issue-50 77 22 , , PUNCT issue-50 77 23 on on ADP issue-50 77 24 education education NOUN issue-50 77 25 – – PUNCT issue-50 77 26 100.1 100.1 NUM issue-50 77 27 billion billion NUM issue-50 77 28 uah uah NOUN issue-50 77 29 , , PUNCT issue-50 77 30 on on ADP issue-50 77 31 healthcare healthcare NOUN issue-50 77 32 – – PUNCT issue-50 77 33 57.2 57.2 NUM issue-50 77 34     SPACE issue-50 77 35 billion billion NUM issue-50 77 36 uah uah NOUN issue-50 77 37 , , PUNCT issue-50 77 38 on on ADP issue-50 77 39 defense defense NOUN issue-50 77 40 – – PUNCT issue-50 78 1 27,4 27,4 NUM issue-50 78 2 billion billion NUM issue-50 78 3 uah uah PROPN issue-50 78 4 . . PUNCT issue-50 78 5 note note NOUN issue-50 78 6 , , PUNCT issue-50 78 7 however however ADV issue-50 78 8 , , PUNCT issue-50 78 9 that that SCONJ issue-50 78 10 a a DET issue-50 78 11 complete complete ADJ issue-50 78 12 return return NOUN issue-50 78 13 of of ADP issue-50 78 14 the the DET issue-50 78 15 funds fund NOUN issue-50 78 16 lost lose VERB issue-50 78 17 due due ADP issue-50 78 18 to to ADP issue-50 78 19 the the DET issue-50 78 20 existence existence NOUN issue-50 78 21 of of ADP issue-50 78 22 shadow shadow NOUN issue-50 78 23 sector sector NOUN issue-50 78 24 to to ADP issue-50 78 25 budget budget NOUN issue-50 78 26 is be AUX issue-50 78 27 impossible impossible ADJ issue-50 78 28 . . PUNCT issue-50 79 1 thus thus ADV issue-50 79 2 , , PUNCT issue-50 79 3 according accord VERB issue-50 79 4 to to ADP issue-50 79 5 the the DET issue-50 79 6 foreign foreign ADJ issue-50 79 7 researchers researcher NOUN issue-50 79 8 , , PUNCT issue-50 79 9 introducing introduce VERB issue-50 79 10 measures measure NOUN issue-50 79 11 “ " PUNCT issue-50 79 12 closing close VERB issue-50 79 13 ” " PUNCT issue-50 79 14 the the DET issue-50 79 15 tax tax NOUN issue-50 79 16 gaps gap NOUN issue-50 79 17 of of ADP issue-50 79 18 a a DET issue-50 79 19 certain certain ADJ issue-50 79 20 size size NOUN issue-50 79 21 does do AUX issue-50 79 22 not not PART issue-50 79 23 necessarily necessarily ADV issue-50 79 24 lead lead VERB issue-50 79 25 to to ADP issue-50 79 26 an an DET issue-50 79 27 increase increase NOUN issue-50 79 28 in in ADP issue-50 79 29 tax tax NOUN issue-50 79 30 revenue revenue NOUN issue-50 79 31 by by ADP issue-50 79 32 the the DET issue-50 79 33 same same ADJ issue-50 79 34 amount amount NOUN issue-50 79 35 – – PUNCT issue-50 79 36 “ " PUNCT issue-50 79 37 only only ADV issue-50 79 38 about about ADV issue-50 79 39 1/3 1/3 NUM issue-50 79 40 of of ADP issue-50 79 41 the the DET issue-50 79 42 shadow shadow NOUN issue-50 79 43 economy economy NOUN issue-50 79 44 activity activity NOUN issue-50 79 45 level level NOUN issue-50 79 46 will will AUX issue-50 79 47 continue continue VERB issue-50 79 48 to to PART issue-50 79 49 exist exist VERB issue-50 79 50 in in ADP issue-50 79 51 formal formal ADJ issue-50 79 52 economy economy NOUN issue-50 79 53 ” " PUNCT issue-50 79 54 , , PUNCT issue-50 79 55 thus thus ADV issue-50 79 56 , , PUNCT issue-50 79 57 “ " PUNCT issue-50 79 58 it it PRON issue-50 79 59 is be AUX issue-50 79 60 assumed assume VERB issue-50 79 61 that that SCONJ issue-50 79 62 only only ADV issue-50 79 63 1/3 1/3 NUM issue-50 79 64 of of ADP issue-50 79 65 the the DET issue-50 79 66 tax tax NOUN issue-50 79 67 gap gap NOUN issue-50 79 68 in in ADP issue-50 79 69 each each DET issue-50 79 70 member member NOUN issue-50 79 71 state state NOUN issue-50 79 72 can can AUX issue-50 79 73 be be AUX issue-50 79 74 converted convert VERB issue-50 79 75 into into ADP issue-50 79 76 actual actual ADJ issue-50 79 77 tax tax NOUN issue-50 79 78 revenue revenue NOUN issue-50 79 79 ” " PUNCT issue-50 80 1 [ [ X issue-50 80 2 muller muller NOUN issue-50 80 3 , , PUNCT issue-50 80 4 2013 2013 NUM issue-50 80 5 ] ] PUNCT issue-50 80 6 . . PUNCT issue-50 81 1 4 4 X issue-50 81 2 . . X issue-50 81 3 tax tax NOUN issue-50 81 4 debt debt NOUN issue-50 81 5 another another DET issue-50 81 6 important important ADJ issue-50 81 7 component component NOUN issue-50 81 8 of of ADP issue-50 81 9 tax tax NOUN issue-50 81 10 losses loss NOUN issue-50 81 11 of of ADP issue-50 81 12 the the DET issue-50 81 13 state state NOUN issue-50 81 14 budget budget NOUN issue-50 81 15 resources resource NOUN issue-50 81 16 are be AUX issue-50 81 17 losses loss NOUN issue-50 81 18 caused cause VERB issue-50 81 19 by by ADP issue-50 81 20 inefficient inefficient ADJ issue-50 81 21 management management NOUN issue-50 81 22 of of ADP issue-50 81 23 tax tax NOUN issue-50 81 24 debt debt NOUN issue-50 81 25 , , PUNCT issue-50 81 26 which which PRON issue-50 81 27 is be AUX issue-50 81 28 the the DET issue-50 81 29 result result NOUN issue-50 81 30 of of ADP issue-50 81 31 taxpayers taxpayer NOUN issue-50 81 32 ’ ' PUNCT issue-50 81 33 neglecting neglect VERB issue-50 81 34 their their PRON issue-50 81 35 constitutional constitutional ADJ issue-50 81 36 duty duty NOUN issue-50 81 37 to to PART issue-50 81 38 pay pay VERB issue-50 81 39 taxes taxis NOUN issue-50 81 40 . . PUNCT issue-50 82 1 in in ADP issue-50 82 2 accordance accordance NOUN issue-50 82 3 with with ADP issue-50 82 4 paragraph paragraph NOUN issue-50 82 5 175 175 NUM issue-50 82 6 sub sub NOUN issue-50 82 7 - - ADJ issue-50 82 8 paragraph paragraph ADJ issue-50 82 9 1 1 NUM issue-50 82 10 , , PUNCT issue-50 82 11 article article NOUN issue-50 82 12 14 14 NUM issue-50 82 13 of of ADP issue-50 82 14 the the DET issue-50 82 15 tax tax NOUN issue-50 82 16 code code NOUN issue-50 82 17 of of ADP issue-50 82 18 ukraine ukraine PROPN issue-50 82 19 tax tax NOUN issue-50 82 20 debt debt NOUN issue-50 82 21 is be AUX issue-50 82 22 a a DET issue-50 82 23 sum sum NOUN issue-50 82 24 of of ADP issue-50 82 25 agreed agree VERB issue-50 82 26 money money NOUN issue-50 82 27 obligation obligation NOUN issue-50 82 28 ( ( PUNCT issue-50 82 29 including include VERB issue-50 82 30 penalties penalty NOUN issue-50 82 31 , , PUNCT issue-50 82 32 if if SCONJ issue-50 82 33 any any PRON issue-50 82 34 ) ) PUNCT issue-50 82 35 not not PART issue-50 82 36 paid pay VERB issue-50 82 37 by by ADP issue-50 82 38 a a DET issue-50 82 39 taxpayer taxpayer NOUN issue-50 82 40 in in ADP issue-50 82 41 terms term NOUN issue-50 82 42 established establish VERB issue-50 82 43 by by ADP issue-50 82 44 the the DET issue-50 82 45 tax tax NOUN issue-50 82 46 code code NOUN issue-50 82 47 of of ADP issue-50 82 48 ukraine ukraine NOUN issue-50 82 49 as as ADV issue-50 82 50 well well ADV issue-50 82 51 as as ADP issue-50 82 52 penalty penalty NOUN issue-50 82 53 charged charge VERB issue-50 82 54 on on ADP issue-50 82 55 the the DET issue-50 82 56 sum sum NOUN issue-50 82 57 of of ADP issue-50 82 58 the the DET issue-50 82 59 money money NOUN issue-50 82 60 obligation obligation NOUN issue-50 82 61 [ [ X issue-50 82 62 the the DET issue-50 82 63 tax tax NOUN issue-50 82 64 code code NOUN issue-50 82 65 of of ADP issue-50 82 66 ukraine ukraine NOUN issue-50 82 67 ] ] PUNCT issue-50 82 68 . . PUNCT issue-50 83 1 таble таble ADJ issue-50 83 2 1 1 NUM issue-50 83 3 tax tax NOUN issue-50 83 4 gaps gap NOUN issue-50 83 5 caused cause VERB issue-50 83 6 by by ADP issue-50 83 7 shadow shadow NOUN issue-50 83 8 economy economy NOUN issue-50 83 9 in in ADP issue-50 83 10 ukraine ukraine ADJ issue-50 83 11 indicators indicator NOUN issue-50 83 12 2004 2004 NUM issue-50 83 13 2005 2005 NUM issue-50 83 14 2006 2006 NUM issue-50 83 15 2007 2007 NUM issue-50 83 16 2008 2008 NUM issue-50 83 17 2009 2009 NUM issue-50 83 18 2010 2010 NUM issue-50 83 19 2011 2011 NUM issue-50 83 20 2012 2012 NUM issue-50 83 21 2013 2013 NUM issue-50 83 22 2014 2014 NUM issue-50 83 23 gdp gdp NOUN issue-50 83 24 , , PUNCT issue-50 83 25 billion billion NUM issue-50 83 26 . . PUNCT issue-50 84 1 uah uah PROPN issue-50 84 2 . . PUNCT issue-50 85 1 345,1 345,1 NUM issue-50 85 2 441,5 441,5 NOUN issue-50 86 1 544,2 544,2 NUM issue-50 86 2 720,7 720,7 NUM issue-50 86 3 948,1 948,1 NUM issue-50 86 4 913,3 913,3 NOUN issue-50 86 5 1082,6 1082,6 NUM issue-50 86 6 1316,6 1316,6 NUM issue-50 86 7 1408,9 1408,9 NUM issue-50 86 8 1454,9 1454,9 NUM issue-50 86 9 1566,7 1566,7 NUM issue-50 86 10 level level NOUN issue-50 86 11 of of ADP issue-50 86 12 shadow shadow NOUN issue-50 86 13 economy economy NOUN issue-50 86 14 , , PUNCT issue-50 86 15 % % INTJ issue-50 86 16 30,7 30,7 NUM issue-50 87 1 30,3 30,3 NUM issue-50 87 2 29,8 29,8 PROPN issue-50 87 3 28,8 28,8 NUM issue-50 87 4 31,1 31,1 NOUN issue-50 88 1 39,0 39,0 NUM issue-50 88 2 38,2 38,2 NUM issue-50 88 3 34,1 34,1 NUM issue-50 88 4 34,0 34,0 NUM issue-50 89 1 35,0 35,0 NUM issue-50 89 2 41,0 41,0 NUM issue-50 89 3 shadow shadow NOUN issue-50 89 4 economy economy NOUN issue-50 89 5 size size NOUN issue-50 89 6 , , PUNCT issue-50 89 7 billion billion NUM issue-50 89 8 . . PUNCT issue-50 90 1 uah uah PROPN issue-50 90 2 . . PUNCT issue-50 90 3 105,9 105,9 NUM issue-50 90 4 133,8 133,8 NUM issue-50 90 5 162,2 162,2 NUM issue-50 90 6 207,6 207,6 NOUN issue-50 90 7 294,9 294,9 ADJ issue-50 90 8 356,2 356,2 ADJ issue-50 90 9 413,6 413,6 NUM issue-50 90 10 449,0 449,0 NOUN issue-50 90 11 479,0 479,0 NUM issue-50 90 12 509,2 509,2 NOUN issue-50 90 13 642,3 642,3 NOUN issue-50 90 14 tax tax NOUN issue-50 90 15 revenues revenue NOUN issue-50 90 16 of of ADP issue-50 90 17 the the DET issue-50 90 18 consolidated consolidated ADJ issue-50 90 19 budget budget NOUN issue-50 90 20 of of ADP issue-50 90 21 ukraine ukraine NOUN issue-50 90 22 , , PUNCT issue-50 90 23 billion billion NUM issue-50 90 24 . . PUNCT issue-50 91 1 uah uah PROPN issue-50 91 2 . . PUNCT issue-50 92 1 63,2 63,2 NUM issue-50 92 2 98,1 98,1 NUM issue-50 92 3 125,7 125,7 NUM issue-50 92 4 161,3 161,3 NUM issue-50 92 5 227,2 227,2 NOUN issue-50 92 6 208,1 208,1 NOUN issue-50 92 7 234,4 234,4 NUM issue-50 92 8 334,7 334,7 NUM issue-50 92 9 360,6 360,6 NUM issue-50 92 10 354 354 NUM issue-50 92 11 367,5 367,5 NOUN issue-50 92 12 budget budget NOUN issue-50 92 13 tax tax NOUN issue-50 92 14 index,% index,% NOUN issue-50 92 15 18,31 18,31 NOUN issue-50 92 16 22,22 22,22 NUM issue-50 92 17 23,10 23,10 NUM issue-50 92 18 22,38 22,38 NUM issue-50 92 19 23,96 23,96 NOUN issue-50 92 20 22,79 22,79 NUM issue-50 92 21 21,65 21,65 NOUN issue-50 92 22 25,42 25,42 NOUN issue-50 92 23 25,59 25,59 NOUN issue-50 92 24 24,33 24,33 NUM issue-50 92 25 23,46 23,46 NOUN issue-50 92 26 the the DET issue-50 92 27 amount amount NOUN issue-50 92 28 of of ADP issue-50 92 29 tax tax NOUN issue-50 92 30 gaps gap NOUN issue-50 92 31 caused cause VERB issue-50 92 32 by by ADP issue-50 92 33 shadow shadow NOUN issue-50 92 34 economy economy NOUN issue-50 92 35 , , PUNCT issue-50 92 36 billion billion NUM issue-50 92 37 . . PUNCT issue-50 93 1 uah uah PROPN issue-50 93 2 . . PUNCT issue-50 94 1 19,4 19,4 NUM issue-50 94 2 29,7 29,7 NUM issue-50 94 3 37,5 37,5 NUM issue-50 95 1 46,5 46,5 PROPN issue-50 96 1 70,7 70,7 NUM issue-50 96 2 81,2 81,2 NUM issue-50 96 3 89,5 89,5 NUM issue-50 96 4 114,1 114,1 NOUN issue-50 96 5 122,6 122,6 NOUN issue-50 97 1 123,9 123,9 NUM issue-50 97 2 150,7 150,7 NUM issue-50 97 3 note note NOUN issue-50 97 4 : : PUNCT issue-50 97 5 developed develop VERB issue-50 97 6 by by ADP issue-50 97 7 the the DET issue-50 97 8 author author NOUN issue-50 97 9 of of ADP issue-50 97 10 this this DET issue-50 97 11 article article NOUN issue-50 97 12 based base VERB issue-50 97 13 on on ADP issue-50 97 14 the the DET issue-50 97 15 data datum NOUN issue-50 97 16 given give VERB issue-50 97 17 in in ADP issue-50 97 18 [ [ X issue-50 97 19 12 12 NUM issue-50 97 20 ; ; PUNCT issue-50 97 21 13 13 NUM issue-50 97 22 ; ; PUNCT issue-50 97 23 14 14 NUM issue-50 97 24 ] ] PUNCT issue-50 97 25 baltic baltic ADJ issue-50 97 26 journal journal PROPN issue-50 97 27 of of ADP issue-50 97 28 economic economic ADJ issue-50 97 29 studies study NOUN issue-50 97 30 138 138 NUM issue-50 97 31 vol vol NOUN issue-50 97 32 . . PROPN issue-50 98 1 1 1 NUM issue-50 98 2 , , PUNCT issue-50 98 3 no no INTJ issue-50 98 4 . . NOUN issue-50 98 5 2 2 NUM issue-50 98 6 , , PUNCT issue-50 98 7 2015 2015 NUM issue-50 98 8 o. o. NOUN issue-50 98 9 desiatniuk desiatniuk NOUN issue-50 98 10 and and CCONJ issue-50 98 11 t. t. NOUN issue-50 98 12 marshal marshal PROPN issue-50 98 13 stress stress VERB issue-50 98 14 that that SCONJ issue-50 98 15 tax tax NOUN issue-50 98 16 debt debt NOUN issue-50 98 17 arises arise VERB issue-50 98 18 as as ADP issue-50 98 19 a a DET issue-50 98 20 result result NOUN issue-50 98 21 of of ADP issue-50 98 22 errors error NOUN issue-50 98 23 committed commit VERB issue-50 98 24 in in ADP issue-50 98 25 socio socio NOUN issue-50 98 26 - - PUNCT issue-50 98 27 economic economic ADJ issue-50 98 28 policy policy NOUN issue-50 98 29 of of ADP issue-50 98 30 the the DET issue-50 98 31 state state NOUN issue-50 98 32 and and CCONJ issue-50 98 33 attend attend VERB issue-50 98 34 to to ADP issue-50 98 35 the the DET issue-50 98 36 inconsistent inconsistent ADJ issue-50 98 37 relations relation NOUN issue-50 98 38 of of ADP issue-50 98 39 regulatory regulatory ADJ issue-50 98 40 authorities authority NOUN issue-50 98 41 with with ADP issue-50 98 42 legal legal ADJ issue-50 98 43 entities entity NOUN issue-50 98 44 and and CCONJ issue-50 98 45 individuals individual NOUN issue-50 98 46 in in ADP issue-50 98 47 the the DET issue-50 98 48 formation formation NOUN issue-50 98 49 of of ADP issue-50 98 50 the the DET issue-50 98 51 tax tax NOUN issue-50 98 52 component component NOUN issue-50 98 53 of of ADP issue-50 98 54 the the DET issue-50 98 55 state state NOUN issue-50 98 56 budget budget NOUN issue-50 98 57 revenue revenue NOUN issue-50 99 1 [ [ X issue-50 99 2 desiatniuk desiatniuk NOUN issue-50 99 3 , , PUNCT issue-50 99 4 2013 2013 NUM issue-50 99 5 ] ] PUNCT issue-50 99 6 . . PUNCT issue-50 100 1 the the DET issue-50 100 2 accumulation accumulation NOUN issue-50 100 3 of of ADP issue-50 100 4 significant significant ADJ issue-50 100 5 amounts amount NOUN issue-50 100 6 of of ADP issue-50 100 7 tax tax NOUN issue-50 100 8 debt debt NOUN issue-50 100 9 of of ADP issue-50 100 10 economic economic ADJ issue-50 100 11 agents agent NOUN issue-50 100 12 is be AUX issue-50 100 13 a a DET issue-50 100 14 significant significant ADJ issue-50 100 15 factor factor NOUN issue-50 100 16 in in ADP issue-50 100 17 reducing reduce VERB issue-50 100 18 fiscal fiscal ADJ issue-50 100 19 efficiency efficiency NOUN issue-50 100 20 of of ADP issue-50 100 21 tax tax NOUN issue-50 100 22 sources source NOUN issue-50 100 23 of of ADP issue-50 100 24 budgetary budgetary ADJ issue-50 100 25 resources resource NOUN issue-50 100 26 of of ADP issue-50 100 27 the the DET issue-50 100 28 state state NOUN issue-50 100 29 . . PUNCT issue-50 101 1 let let VERB issue-50 101 2 us we PRON issue-50 101 3 consider consider VERB issue-50 101 4 the the DET issue-50 101 5 dynamics dynamic NOUN issue-50 101 6 of of ADP issue-50 101 7 tax tax NOUN issue-50 101 8 debt debt NOUN issue-50 101 9 in in ADP issue-50 101 10 ukraine ukraine NOUN issue-50 101 11 during during ADP issue-50 101 12 the the DET issue-50 101 13 period period NOUN issue-50 101 14 of of ADP issue-50 101 15 2004 2004 NUM issue-50 101 16 - - SYM issue-50 101 17 2014 2014 NUM issue-50 101 18 ( ( PUNCT issue-50 101 19 fig fig NOUN issue-50 101 20 . . PUNCT issue-50 102 1 2 2 NUM issue-50 102 2 ) ) PUNCT issue-50 102 3 . . PUNCT issue-50 103 1 fig fig NOUN issue-50 103 2 . . PUNCT issue-50 104 1 2 2 X issue-50 104 2 . . X issue-50 104 3 dynamics dynamic NOUN issue-50 104 4 of of ADP issue-50 104 5 tax tax NOUN issue-50 104 6 debt debt NOUN issue-50 104 7 in in ADP issue-50 104 8 ukraine ukraine NOUN issue-50 104 9 , , PUNCT issue-50 104 10 bln bln INTJ issue-50 104 11 . . PUNCT issue-50 104 12 uah uah PROPN issue-50 104 13 note note NOUN issue-50 104 14 : : PUNCT issue-50 104 15 developed develop VERB issue-50 104 16 by by ADP issue-50 104 17 the the DET issue-50 104 18 author author NOUN issue-50 104 19 of of ADP issue-50 104 20 this this DET issue-50 104 21 article article NOUN issue-50 104 22 based base VERB issue-50 104 23 on on ADP issue-50 104 24 the the DET issue-50 104 25 data datum NOUN issue-50 104 26 given give VERB issue-50 104 27 in in ADP issue-50 104 28 [ [ X issue-50 104 29 18 18 NUM issue-50 104 30 ] ] PUNCT issue-50 104 31 therefore therefore ADV issue-50 104 32 , , PUNCT issue-50 104 33 we we PRON issue-50 104 34 observe observe VERB issue-50 104 35 the the DET issue-50 104 36 rapid rapid ADJ issue-50 104 37 growth growth NOUN issue-50 104 38 of of ADP issue-50 104 39 tax tax NOUN issue-50 104 40 debt debt NOUN issue-50 104 41 ( ( PUNCT issue-50 104 42 excluding exclude VERB issue-50 104 43 bankrupts bankrupt NOUN issue-50 104 44 ) ) PUNCT issue-50 104 45 during during ADP issue-50 104 46 the the DET issue-50 104 47 global global ADJ issue-50 104 48 financial financial ADJ issue-50 104 49 crisis crisis NOUN issue-50 104 50 ( ( PUNCT issue-50 104 51 from from ADP issue-50 104 52 9.1 9.1 NUM issue-50 104 53 bln bln NOUN issue-50 104 54 . . PUNCT issue-50 105 1 uah uah PROPN issue-50 105 2 . . PUNCT issue-50 106 1 in in ADP issue-50 106 2 2008 2008 NUM issue-50 106 3 to to ADP issue-50 106 4 16.2 16.2 NUM issue-50 106 5 bln bln NOUN issue-50 106 6 . . PUNCT issue-50 107 1 uah uah PROPN issue-50 107 2 . . PUNCT issue-50 108 1 in in ADP issue-50 108 2 2010 2010 NUM issue-50 108 3 , , PUNCT issue-50 108 4 i.e. i.e. X issue-50 108 5 1.8 1.8 NUM issue-50 108 6 times time NOUN issue-50 108 7 ) ) PUNCT issue-50 108 8 . . PUNCT issue-50 109 1 over over ADP issue-50 109 2 the the DET issue-50 109 3 period period NOUN issue-50 109 4 2011 2011 NUM issue-50 109 5 - - SYM issue-50 109 6 2014 2014 NUM issue-50 109 7 the the DET issue-50 109 8 amount amount NOUN issue-50 109 9 of of ADP issue-50 109 10 tax tax NOUN issue-50 109 11 debt debt NOUN issue-50 109 12 declined decline VERB issue-50 109 13 slightly slightly ADV issue-50 109 14 . . PUNCT issue-50 110 1 extremely extremely ADV issue-50 110 2 complicated complicated ADJ issue-50 110 3 economic economic ADJ issue-50 110 4 situation situation NOUN issue-50 110 5 in in ADP issue-50 110 6 2014 2014 NUM issue-50 110 7 caused cause VERB issue-50 110 8 double double ADJ issue-50 110 9 tax tax NOUN issue-50 110 10 debt debt NOUN issue-50 110 11 growth growth NOUN issue-50 110 12 compared compare VERB issue-50 110 13 with with ADP issue-50 110 14 the the DET issue-50 110 15 year year NOUN issue-50 110 16 earlier early ADV issue-50 110 17 and and CCONJ issue-50 110 18 it it PRON issue-50 110 19 grew grow VERB issue-50 110 20 3.3 3.3 NUM issue-50 110 21 times time NOUN issue-50 110 22 compared compare VERB issue-50 110 23 with with ADP issue-50 110 24 the the DET issue-50 110 25 value value NOUN issue-50 110 26 of of ADP issue-50 110 27 2004 2004 NUM issue-50 110 28 , , PUNCT issue-50 110 29 the the DET issue-50 110 30 economic economic ADJ issue-50 110 31 agents agent NOUN issue-50 110 32 ’ ' PUNCT issue-50 110 33 debt debt NOUN issue-50 110 34 reached reach VERB issue-50 110 35 a a DET issue-50 110 36 critical critical ADJ issue-50 110 37 peak peak NOUN issue-50 110 38 – – PUNCT issue-50 110 39 28,8 28,8 NUM issue-50 110 40 bln bln NOUN issue-50 110 41 . . PUNCT issue-50 111 1 uah uah PROPN issue-50 111 2 . . PUNCT issue-50 112 1 one one NUM issue-50 112 2 of of ADP issue-50 112 3 the the DET issue-50 112 4 substantial substantial ADJ issue-50 112 5 reasons reason NOUN issue-50 112 6 that that PRON issue-50 112 7 cause cause VERB issue-50 112 8 the the DET issue-50 112 9 untimely untimely ADJ issue-50 112 10 fulfillment fulfillment NOUN issue-50 112 11 of of ADP issue-50 112 12 tax tax NOUN issue-50 112 13 liabilities liability NOUN issue-50 112 14 is be AUX issue-50 112 15 taxpayers taxpayer NOUN issue-50 112 16 ’ ' PUNCT issue-50 112 17 waiting wait VERB issue-50 112 18 ( ( PUNCT issue-50 112 19 large large ADJ issue-50 112 20 ones one NOUN issue-50 112 21 in in ADP issue-50 112 22 particular particular ADJ issue-50 112 23 ) ) PUNCT issue-50 112 24 for for ADP issue-50 112 25 writing writing NOUN issue-50 112 26 - - PUNCT issue-50 112 27 off off NOUN issue-50 112 28 or or CCONJ issue-50 112 29 restructuring restructuring NOUN issue-50 112 30 of of ADP issue-50 112 31 the the DET issue-50 112 32 tax tax NOUN issue-50 112 33 debt debt NOUN issue-50 112 34 . . PUNCT issue-50 113 1 this this PRON issue-50 113 2 not not PART issue-50 113 3 only only ADV issue-50 113 4 affects affect VERB issue-50 113 5 negatively negatively ADV issue-50 113 6 the the DET issue-50 113 7 quality quality NOUN issue-50 113 8 of of ADP issue-50 113 9 the the DET issue-50 113 10 formation formation NOUN issue-50 113 11 of of ADP issue-50 113 12 the the DET issue-50 113 13 state state NOUN issue-50 113 14 budget budget NOUN issue-50 113 15 resources resource NOUN issue-50 113 16 but but CCONJ issue-50 113 17 also also ADV issue-50 113 18 has have VERB issue-50 113 19 an an DET issue-50 113 20 unfavorable unfavorable ADJ issue-50 113 21 impact impact NOUN issue-50 113 22 on on ADP issue-50 113 23 the the DET issue-50 113 24 basic basic ADJ issue-50 113 25 principles principle NOUN issue-50 113 26 that that PRON issue-50 113 27 constitute constitute VERB issue-50 113 28 a a DET issue-50 113 29 guarantee guarantee NOUN issue-50 113 30 of of ADP issue-50 113 31 taxation taxation NOUN issue-50 113 32 effectiveness effectiveness NOUN issue-50 113 33 . . PUNCT issue-50 114 1 the the DET issue-50 114 2 principles principle NOUN issue-50 114 3 of of ADP issue-50 114 4 fairness fairness NOUN issue-50 114 5 and and CCONJ issue-50 114 6 uniformity uniformity NOUN issue-50 114 7 are be AUX issue-50 114 8 violated violate VERB issue-50 114 9 , , PUNCT issue-50 114 10 and and CCONJ issue-50 114 11 as as ADP issue-50 114 12 a a DET issue-50 114 13 result result NOUN issue-50 114 14 , , PUNCT issue-50 114 15 law law NOUN issue-50 114 16 - - PUNCT issue-50 114 17 abiding abide VERB issue-50 114 18 taxpayers taxpayer NOUN issue-50 114 19 come come VERB issue-50 114 20 off off ADP issue-50 114 21 losers loser NOUN issue-50 114 22 . . PUNCT issue-50 115 1 in in ADP issue-50 115 2 addition addition NOUN issue-50 115 3 , , PUNCT issue-50 115 4 endorsing endorse VERB issue-50 115 5 views view NOUN issue-50 115 6 of of ADP issue-50 115 7 v. v. ADP issue-50 115 8 melnyk melnyk ADV issue-50 115 9 we we PRON issue-50 115 10 state state VERB issue-50 115 11 that that SCONJ issue-50 115 12 restructuring restructure VERB issue-50 115 13 tax tax NOUN issue-50 115 14 debts debt NOUN issue-50 115 15 , , PUNCT issue-50 115 16 in in ADP issue-50 115 17 fact fact NOUN issue-50 115 18 , , PUNCT issue-50 115 19 is be AUX issue-50 115 20 lending lend VERB issue-50 115 21 through through ADP issue-50 115 22 the the DET issue-50 115 23 budget budget NOUN issue-50 116 1 [ [ X issue-50 116 2 melnyk melnyk ADV issue-50 116 3 , , PUNCT issue-50 116 4 2006 2006 NUM issue-50 116 5 ] ] PUNCT issue-50 116 6 . . PUNCT issue-50 117 1 naturally naturally ADV issue-50 117 2 , , PUNCT issue-50 117 3 its its PRON issue-50 117 4 beneficiaries beneficiary NOUN issue-50 117 5 have have VERB issue-50 117 6 a a DET issue-50 117 7 direct direct ADJ issue-50 117 8 interest interest NOUN issue-50 117 9 in in ADP issue-50 117 10 continuing continue VERB issue-50 117 11 this this DET issue-50 117 12 practice practice NOUN issue-50 117 13 . . PUNCT issue-50 118 1 as as ADP issue-50 118 2 a a DET issue-50 118 3 result result NOUN issue-50 118 4 , , PUNCT issue-50 118 5 these these DET issue-50 118 6 factors factor NOUN issue-50 118 7 produce produce VERB issue-50 118 8 further further ADJ issue-50 118 9 accumulation accumulation NOUN issue-50 118 10 of of ADP issue-50 118 11 tax tax NOUN issue-50 118 12 debt debt NOUN issue-50 118 13 of of ADP issue-50 118 14 business business NOUN issue-50 118 15 entities entity NOUN issue-50 118 16 . . PUNCT issue-50 119 1 however however ADV issue-50 119 2 , , PUNCT issue-50 119 3 the the DET issue-50 119 4 management management NOUN issue-50 119 5 of of ADP issue-50 119 6 tax tax NOUN issue-50 119 7 debt debt NOUN issue-50 119 8 by by ADP issue-50 119 9 supervisory supervisory ADJ issue-50 119 10 authorities authority NOUN issue-50 119 11 remains remain VERB issue-50 119 12 ineffective ineffective ADJ issue-50 119 13 , , PUNCT issue-50 119 14 and and CCONJ issue-50 119 15 tax tax NOUN issue-50 119 16 management management NOUN issue-50 119 17 techniques technique NOUN issue-50 119 18 in in ADP issue-50 119 19 the the DET issue-50 119 20 field field NOUN issue-50 119 21 of of ADP issue-50 119 22 repayment repayment NOUN issue-50 119 23 are be AUX issue-50 119 24 still still ADV issue-50 119 25 imperfect imperfect ADJ issue-50 119 26 . . PUNCT issue-50 120 1 this this PRON issue-50 120 2 in in ADP issue-50 120 3 turn turn NOUN issue-50 120 4 leads lead VERB issue-50 120 5 to to ADP issue-50 120 6 an an DET issue-50 120 7 increase increase NOUN issue-50 120 8 in in ADP issue-50 120 9 tax tax NOUN issue-50 120 10 debt debt NOUN issue-50 120 11 , , PUNCT issue-50 120 12 the the DET issue-50 120 13 emergence emergence NOUN issue-50 120 14 of of ADP issue-50 120 15 significant significant ADJ issue-50 120 16 losses loss NOUN issue-50 120 17 of of ADP issue-50 120 18 budgetary budgetary ADJ issue-50 120 19 resources resource NOUN issue-50 120 20 and and CCONJ issue-50 120 21 , , PUNCT issue-50 120 22 as as ADP issue-50 120 23 a a DET issue-50 120 24 result result NOUN issue-50 120 25 , , PUNCT issue-50 120 26 tends tend VERB issue-50 120 27 to to PART issue-50 120 28 reduce reduce VERB issue-50 120 29 potential potential ADJ issue-50 120 30 influence influence NOUN issue-50 120 31 of of ADP issue-50 120 32 the the DET issue-50 120 33 state state NOUN issue-50 120 34 on on ADP issue-50 120 35 ensuring ensure VERB issue-50 120 36 the the DET issue-50 120 37 continuity continuity NOUN issue-50 120 38 of of ADP issue-50 120 39 expanded expand VERB issue-50 120 40 reproduction reproduction NOUN issue-50 120 41 and and CCONJ issue-50 120 42 meeting meet VERB issue-50 120 43 other other ADJ issue-50 120 44 social social ADJ issue-50 120 45 needs need NOUN issue-50 120 46 . . PUNCT issue-50 121 1 5 5 X issue-50 121 2 . . X issue-50 121 3 tax tax NOUN issue-50 121 4 exemptions exemption NOUN issue-50 121 5 another another DET issue-50 121 6 significant significant ADJ issue-50 121 7 factor factor NOUN issue-50 121 8 in in ADP issue-50 121 9 producing produce VERB issue-50 121 10 tax tax NOUN issue-50 121 11 losses loss NOUN issue-50 121 12 of of ADP issue-50 121 13 budgetary budgetary ADJ issue-50 121 14 resources resource NOUN issue-50 121 15 of of ADP issue-50 121 16 the the DET issue-50 121 17 state state NOUN issue-50 121 18 are be AUX issue-50 121 19 tax tax NOUN issue-50 121 20 exemptions exemption NOUN issue-50 121 21 and and CCONJ issue-50 121 22 privileges privilege NOUN issue-50 121 23 that that PRON issue-50 121 24 are be AUX issue-50 121 25 a a DET issue-50 121 26 priori priori ADV issue-50 121 27 intended intend VERB issue-50 121 28 to to PART issue-50 121 29 stimulate stimulate VERB issue-50 121 30 the the DET issue-50 121 31 development development NOUN issue-50 121 32 of of ADP issue-50 121 33 certain certain ADJ issue-50 121 34 activities activity NOUN issue-50 121 35 , , PUNCT issue-50 121 36 industries industry NOUN issue-50 121 37 and and CCONJ issue-50 121 38 individual individual ADJ issue-50 121 39 businesses business NOUN issue-50 121 40 and and CCONJ issue-50 121 41 regions region NOUN issue-50 121 42 ; ; PUNCT issue-50 121 43 state state NOUN issue-50 121 44 regulation regulation NOUN issue-50 121 45 of of ADP issue-50 121 46 prices price NOUN issue-50 121 47 ; ; PUNCT issue-50 121 48 ensuring ensure VERB issue-50 121 49 the the DET issue-50 121 50 competitiveness competitiveness NOUN issue-50 121 51 of of ADP issue-50 121 52 strategically strategically ADV issue-50 121 53 important important ADJ issue-50 121 54 goods good NOUN issue-50 121 55 in in ADP issue-50 121 56 terms term NOUN issue-50 121 57 of of ADP issue-50 121 58 state state NOUN issue-50 121 59 in in ADP issue-50 121 60 comparison comparison NOUN issue-50 121 61 with with ADP issue-50 121 62 cheap cheap ADJ issue-50 121 63 imports import NOUN issue-50 121 64 . . PUNCT issue-50 122 1 “ " PUNCT issue-50 122 2 using use VERB issue-50 122 3 certain certain ADJ issue-50 122 4 tax tax NOUN issue-50 122 5 exemptions exemption NOUN issue-50 122 6 , , PUNCT issue-50 122 7 the the DET issue-50 122 8 state state NOUN issue-50 122 9 regulates regulate VERB issue-50 122 10 economic economic ADJ issue-50 122 11 proportions proportion NOUN issue-50 122 12 in in ADP issue-50 122 13 the the DET issue-50 122 14 economic economic ADJ issue-50 122 15 framework framework NOUN issue-50 122 16 of of ADP issue-50 122 17 production production NOUN issue-50 122 18 and and CCONJ issue-50 122 19 exchange exchange NOUN issue-50 122 20 , , PUNCT issue-50 122 21 the the DET issue-50 122 22 proportions proportion NOUN issue-50 122 23 in in ADP issue-50 122 24 the the DET issue-50 122 25 development development NOUN issue-50 122 26 of of ADP issue-50 122 27 the the DET issue-50 122 28 productive productive ADJ issue-50 122 29 forces force NOUN issue-50 122 30 , , PUNCT issue-50 122 31 ” " PUNCT issue-50 122 32 – – PUNCT issue-50 122 33 emphasizes emphasize VERB issue-50 122 34 a. a. NOUN issue-50 122 35 krysovatyi krysovatyi NOUN issue-50 123 1 [ [ X issue-50 123 2 krysovatyi krysovatyi NOUN issue-50 123 3 , , PUNCT issue-50 123 4 2005 2005 NUM issue-50 123 5 ] ] PUNCT issue-50 123 6 . . PUNCT issue-50 124 1 world world PROPN issue-50 124 2 theory theory NOUN issue-50 124 3 and and CCONJ issue-50 124 4 practice practice NOUN issue-50 124 5 of of ADP issue-50 124 6 preferential preferential ADJ issue-50 124 7 taxation taxation NOUN issue-50 124 8 shows show VERB issue-50 124 9 that that SCONJ issue-50 124 10 tax tax NOUN issue-50 124 11 exemptions exemption NOUN issue-50 124 12 have have VERB issue-50 124 13 a a DET issue-50 124 14 two two NUM issue-50 124 15 - - PUNCT issue-50 124 16 stage stage NOUN issue-50 124 17 set set NOUN issue-50 124 18 of of ADP issue-50 124 19 consequences consequence NOUN issue-50 124 20 : : PUNCT issue-50 124 21 first first ADV issue-50 124 22 a a DET issue-50 124 23 tax tax NOUN issue-50 124 24 incentive incentive NOUN issue-50 124 25 reduces reduce VERB issue-50 124 26 the the DET issue-50 124 27 amount amount NOUN issue-50 124 28 of of ADP issue-50 124 29 tax tax NOUN issue-50 124 30 revenue revenue NOUN issue-50 124 31 , , PUNCT issue-50 124 32 that that ADV issue-50 124 33 is is ADV issue-50 124 34 , , PUNCT issue-50 124 35 reduces reduce VERB issue-50 124 36 the the DET issue-50 124 37 fiscal fiscal ADJ issue-50 124 38 effectiveness effectiveness NOUN issue-50 124 39 of of ADP issue-50 124 40 taxes taxis NOUN issue-50 124 41 , , PUNCT issue-50 124 42 but but CCONJ issue-50 124 43 then then ADV issue-50 124 44 , , PUNCT issue-50 124 45 provided provide VERB issue-50 124 46 a a DET issue-50 124 47 balanced balanced ADJ issue-50 124 48 approach approach NOUN issue-50 124 49 to to ADP issue-50 124 50 its its PRON issue-50 124 51 provision provision NOUN issue-50 124 52 , , PUNCT issue-50 124 53 tax tax NOUN issue-50 124 54 revenues revenue NOUN issue-50 124 55 may may AUX issue-50 124 56 , , PUNCT issue-50 124 57 if if SCONJ issue-50 124 58 not not PART issue-50 124 59 increase increase VERB issue-50 124 60 , , PUNCT issue-50 124 61 at at ADP issue-50 124 62 least least ADJ issue-50 124 63 return return VERB issue-50 124 64 to to ADP issue-50 124 65 the the DET issue-50 124 66 previous previous ADJ issue-50 124 67 level level NOUN issue-50 124 68 due due ADP issue-50 124 69 to to ADP issue-50 124 70 the the DET issue-50 124 71 favorable favorable ADJ issue-50 124 72 impact impact NOUN issue-50 124 73 of of ADP issue-50 124 74 tax tax NOUN issue-50 124 75 exemptions exemption NOUN issue-50 124 76 and and CCONJ issue-50 124 77 preferences preference NOUN issue-50 124 78 on on ADP issue-50 124 79 the the DET issue-50 124 80 financial financial ADJ issue-50 124 81 and and CCONJ issue-50 124 82 economic economic ADJ issue-50 124 83 situation situation NOUN issue-50 124 84 of of ADP issue-50 124 85 the the DET issue-50 124 86 payer payer NOUN issue-50 124 87 . . PUNCT issue-50 125 1 however however ADV issue-50 125 2 , , PUNCT issue-50 125 3 the the DET issue-50 125 4 situation situation NOUN issue-50 125 5 in in ADP issue-50 125 6 ukraine ukraine PROPN issue-50 125 7 is be AUX issue-50 125 8 not not PART issue-50 125 9 as as ADV issue-50 125 10 ambiguous ambiguous ADJ issue-50 125 11 : : PUNCT issue-50 125 12 exemptions exemption NOUN issue-50 125 13 are be AUX issue-50 125 14 provided provide VERB issue-50 125 15 to to ADP issue-50 125 16 taxpayers taxpayer NOUN issue-50 125 17 in in ADP issue-50 125 18 large large ADJ issue-50 125 19 amounts amount NOUN issue-50 125 20 , , PUNCT issue-50 125 21 but but CCONJ issue-50 125 22 they they PRON issue-50 125 23 do do AUX issue-50 125 24 not not PART issue-50 125 25 always always ADV issue-50 125 26 give give VERB issue-50 125 27 the the DET issue-50 125 28 expected expect VERB issue-50 125 29 result result NOUN issue-50 125 30 . . PUNCT issue-50 126 1 major major ADJ issue-50 126 2 part part NOUN issue-50 126 3 of of ADP issue-50 126 4 the the DET issue-50 126 5 tax tax NOUN issue-50 126 6 preferences preference NOUN issue-50 126 7 is be AUX issue-50 126 8 aimed aim VERB issue-50 126 9 at at ADP issue-50 126 10 meeting meet VERB issue-50 126 11 the the DET issue-50 126 12 needs need NOUN issue-50 126 13 of of ADP issue-50 126 14 particular particular ADJ issue-50 126 15 businesses business NOUN issue-50 126 16 or or CCONJ issue-50 126 17 representatives representative NOUN issue-50 126 18 of of ADP issue-50 126 19 government government NOUN issue-50 126 20 and and CCONJ issue-50 126 21 is be AUX issue-50 126 22 subject subject ADJ issue-50 126 23 to to ADP issue-50 126 24 lobbying lobbying NOUN issue-50 126 25 interests interest NOUN issue-50 126 26 . . PUNCT issue-50 127 1 the the DET issue-50 127 2 absence absence NOUN issue-50 127 3 of of ADP issue-50 127 4 an an DET issue-50 127 5 effective effective ADJ issue-50 127 6 system system NOUN issue-50 127 7 of of ADP issue-50 127 8 таble таble ADJ issue-50 127 9 2 2 NUM issue-50 127 10 tax tax NOUN issue-50 127 11 losses loss NOUN issue-50 127 12 of of ADP issue-50 127 13 budgetary budgetary ADJ issue-50 127 14 resources resource NOUN issue-50 127 15 of of ADP issue-50 127 16 ukraine ukraine NOUN issue-50 127 17 caused cause VERB issue-50 127 18 by by ADP issue-50 127 19 tax tax NOUN issue-50 127 20 exemptions exemption NOUN issue-50 127 21 year year NOUN issue-50 127 22 total total NOUN issue-50 127 23 , , PUNCT issue-50 127 24 thousand thousand NUM issue-50 127 25 uah uah ADJ issue-50 127 26 state state NOUN issue-50 127 27 budget budget NOUN issue-50 127 28 losses loss NOUN issue-50 127 29 local local ADJ issue-50 127 30 budget budget NOUN issue-50 127 31 losses loss NOUN issue-50 127 32 thousand thousand NUM issue-50 127 33 uah uah ADJ issue-50 127 34 ratio ratio NOUN issue-50 127 35 , , PUNCT issue-50 127 36 % % NOUN issue-50 127 37 thousand thousand NUM issue-50 127 38 uah uah ADJ issue-50 127 39 ratio ratio NOUN issue-50 127 40 , , PUNCT issue-50 127 41 % % NOUN issue-50 127 42 2004 2004 NUM issue-50 127 43 12 12 NUM issue-50 127 44 550 550 NUM issue-50 127 45 461 461 NUM issue-50 127 46 12 12 NUM issue-50 127 47 311 311 NUM issue-50 127 48 551 551 NUM issue-50 127 49 98,10 98,10 NUM issue-50 127 50 238 238 NUM issue-50 127 51 910 910 NUM issue-50 127 52 1,90 1,90 NUM issue-50 127 53 2005 2005 NUM issue-50 127 54 12 12 NUM issue-50 127 55 338 338 NUM issue-50 127 56 011 011 NUM issue-50 127 57 12 12 NUM issue-50 127 58 076 076 NUM issue-50 127 59 553 553 NUM issue-50 127 60 97,88 97,88 NOUN issue-50 127 61 261 261 NUM issue-50 127 62 457 457 NUM issue-50 127 63 2,12 2,12 NUM issue-50 127 64 2006 2006 NUM issue-50 127 65 13 13 NUM issue-50 127 66 502 502 NUM issue-50 127 67 686 686 NUM issue-50 127 68 13 13 NUM issue-50 127 69 275 275 NUM issue-50 127 70 093 093 NUM issue-50 127 71 98,31 98,31 NUM issue-50 127 72 227 227 NUM issue-50 127 73 593 593 NUM issue-50 127 74 1,69 1,69 NUM issue-50 127 75 2007 2007 NUM issue-50 127 76 17 17 NUM issue-50 127 77 472 472 NUM issue-50 127 78 201 201 NUM issue-50 127 79 17 17 NUM issue-50 127 80 021 021 NUM issue-50 127 81 536 536 NUM issue-50 127 82 97,42 97,42 NUM issue-50 127 83 450 450 NUM issue-50 127 84 665 665 NUM issue-50 127 85 2,58 2,58 NUM issue-50 127 86 2008 2008 NUM issue-50 127 87 22 22 NUM issue-50 127 88 845 845 NUM issue-50 127 89 418 418 NUM issue-50 127 90 22 22 NUM issue-50 127 91 262 262 NUM issue-50 127 92 299 299 NUM issue-50 127 93 97,45 97,45 NUM issue-50 127 94 583 583 NUM issue-50 127 95 120 120 NUM issue-50 127 96 2,55 2,55 NUM issue-50 127 97 2009 2009 NUM issue-50 127 98 28 28 NUM issue-50 127 99 207 207 NUM issue-50 127 100 620 620 NUM issue-50 127 101 27 27 NUM issue-50 127 102 507 507 NUM issue-50 127 103 998 998 NUM issue-50 127 104 97,52 97,52 NUM issue-50 127 105 699 699 NUM issue-50 127 106 622 622 NUM issue-50 127 107 2,48 2,48 NUM issue-50 127 108 2010 2010 NUM issue-50 127 109 37 37 NUM issue-50 127 110 127 127 NUM issue-50 127 111 375 375 NUM issue-50 127 112 36 36 NUM issue-50 127 113 133 133 NUM issue-50 127 114 031 031 NUM issue-50 127 115 97,32 97,32 NUM issue-50 127 116 994 994 NUM issue-50 127 117 343 343 NUM issue-50 127 118 2,68 2,68 NUM issue-50 127 119 2011 2011 NUM issue-50 127 120 59 59 NUM issue-50 127 121 166 166 NUM issue-50 127 122 617 617 NUM issue-50 127 123 58 58 NUM issue-50 127 124 832 832 NUM issue-50 127 125 522 522 NUM issue-50 127 126 99,44 99,44 NUM issue-50 127 127 334 334 NUM issue-50 127 128 095 095 NUM issue-50 127 129 0,56 0,56 NOUN issue-50 127 130 2012 2012 NUM issue-50 127 131 48 48 NUM issue-50 127 132 659 659 NUM issue-50 127 133 120 120 NUM issue-50 127 134 48 48 NUM issue-50 127 135 108 108 NUM issue-50 127 136 083 083 NUM issue-50 127 137 98,87 98,87 NUM issue-50 127 138 551 551 NUM issue-50 127 139 037 037 NUM issue-50 127 140 1,13 1,13 NUM issue-50 127 141 2013 2013 NUM issue-50 127 142 35 35 NUM issue-50 127 143 630 630 NUM issue-50 127 144 853 853 NUM issue-50 127 145 34 34 NUM issue-50 127 146 765 765 NUM issue-50 127 147 047 047 NUM issue-50 127 148 97,57 97,57 NOUN issue-50 127 149 865 865 NUM issue-50 127 150 806 806 NUM issue-50 127 151 2,43 2,43 NUM issue-50 127 152 2014 2014 NUM issue-50 127 153 33 33 NUM issue-50 127 154 213 213 NUM issue-50 127 155 316 316 NUM issue-50 127 156 32 32 NUM issue-50 127 157 521 521 NUM issue-50 127 158 465 465 NUM issue-50 127 159 97,92 97,92 NUM issue-50 127 160 691 691 NUM issue-50 127 161 851 851 NUM issue-50 127 162 2,08 2,08 NUM issue-50 127 163 note note NOUN issue-50 127 164 : : PUNCT issue-50 127 165 calculated calculate VERB issue-50 127 166 by by ADP issue-50 127 167 the the DET issue-50 127 168 author author NOUN issue-50 127 169 of of ADP issue-50 127 170 this this DET issue-50 127 171 article article NOUN issue-50 127 172 based base VERB issue-50 127 173 on on ADP issue-50 127 174 the the DET issue-50 127 175 data datum NOUN issue-50 127 176 given give VERB issue-50 127 177 in in ADP issue-50 127 178 [ [ PUNCT issue-50 127 179 18 18 NUM issue-50 127 180 ] ] PUNCT issue-50 127 181 baltic baltic ADJ issue-50 127 182 journal journal PROPN issue-50 127 183 of of ADP issue-50 127 184 economic economic ADJ issue-50 127 185 studies study NOUN issue-50 127 186 139 139 NUM issue-50 127 187 vol vol NOUN issue-50 127 188 . . PROPN issue-50 128 1 1 1 NUM issue-50 128 2 , , PUNCT issue-50 128 3 no no INTJ issue-50 128 4 . . NOUN issue-50 128 5 2 2 NUM issue-50 128 6 , , PUNCT issue-50 128 7 2015 2015 NUM issue-50 128 8 controlling control VERB issue-50 128 9 the the DET issue-50 128 10 use use NOUN issue-50 128 11 of of ADP issue-50 128 12 tax tax NOUN issue-50 128 13 exemptions exemption NOUN issue-50 128 14 , , PUNCT issue-50 128 15 their their PRON issue-50 128 16 ungrounded ungrounded ADJ issue-50 128 17 extension extension NOUN issue-50 128 18 , , PUNCT issue-50 128 19 on on ADP issue-50 128 20 the the DET issue-50 128 21 one one NUM issue-50 128 22 hand hand NOUN issue-50 128 23 , , PUNCT issue-50 128 24 leads lead VERB issue-50 128 25 to to ADP issue-50 128 26 significant significant ADJ issue-50 128 27 losses loss NOUN issue-50 128 28 of of ADP issue-50 128 29 state state NOUN issue-50 128 30 budget budget NOUN issue-50 128 31 resources resource NOUN issue-50 128 32 ; ; PUNCT issue-50 128 33 on on ADP issue-50 128 34 the the DET issue-50 128 35 other other ADJ issue-50 128 36 hand hand NOUN issue-50 128 37 it it PRON issue-50 128 38 unfairly unfairly ADV issue-50 128 39 shifts shift NOUN issue-50 128 40 the the DET issue-50 128 41 tax tax NOUN issue-50 128 42 burden burden NOUN issue-50 128 43 on on ADP issue-50 128 44 efficient efficient ADJ issue-50 128 45 enterprises enterprise NOUN issue-50 128 46 that that PRON issue-50 128 47 do do AUX issue-50 128 48 not not PART issue-50 128 49 benefit benefit VERB issue-50 128 50 from from ADP issue-50 128 51 tax tax NOUN issue-50 128 52 preferences preference NOUN issue-50 128 53 . . PUNCT issue-50 129 1 thus thus ADV issue-50 129 2 , , PUNCT issue-50 129 3 due due ADP issue-50 129 4 to to ADP issue-50 129 5 the the DET issue-50 129 6 inversion inversion NOUN issue-50 129 7 of of ADP issue-50 129 8 social social ADJ issue-50 129 9 logic logic NOUN issue-50 129 10 providing provide VERB issue-50 129 11 tax tax NOUN issue-50 129 12 exemptions exemption NOUN issue-50 129 13 in in ADP issue-50 129 14 ukraine ukraine NOUN issue-50 129 15 produces produce VERB issue-50 129 16 a a DET issue-50 129 17 significant significant ADJ issue-50 129 18 increase increase NOUN issue-50 129 19 in in ADP issue-50 129 20 tax tax NOUN issue-50 129 21 losses loss NOUN issue-50 129 22 of of ADP issue-50 129 23 the the DET issue-50 129 24 state state NOUN issue-50 129 25 budget budget NOUN issue-50 129 26 resources resource NOUN issue-50 129 27 , , PUNCT issue-50 129 28 violates violate VERB issue-50 129 29 the the DET issue-50 129 30 principle principle NOUN issue-50 129 31 of of ADP issue-50 129 32 neutrality neutrality NOUN issue-50 129 33 and and CCONJ issue-50 129 34 has have VERB issue-50 129 35 a a DET issue-50 129 36 destructive destructive ADJ issue-50 129 37 impact impact NOUN issue-50 129 38 on on ADP issue-50 129 39 the the DET issue-50 129 40 macroeconomic macroeconomic ADJ issue-50 129 41 and and CCONJ issue-50 129 42 fiscal fiscal ADJ issue-50 129 43 stability stability NOUN issue-50 129 44 . . PUNCT issue-50 130 1 “ " PUNCT issue-50 130 2 the the DET issue-50 130 3 existing exist VERB issue-50 130 4 system system NOUN issue-50 130 5 of of ADP issue-50 130 6 tax tax NOUN issue-50 130 7 exemptions exemption NOUN issue-50 130 8 – – PUNCT issue-50 130 9 states state NOUN issue-50 130 10 ts ts NOUN issue-50 130 11 . . PUNCT issue-50 130 12 ogon ogon PROPN issue-50 130 13     SPACE issue-50 130 14 – – PUNCT issue-50 130 15 leads lead VERB issue-50 130 16 to to ADP issue-50 130 17 permanent permanent ADJ issue-50 130 18 loss loss NOUN issue-50 130 19 of of ADP issue-50 130 20 budget budget NOUN issue-50 130 21 revenue revenue NOUN issue-50 130 22 and and CCONJ issue-50 130 23 slows slow VERB issue-50 130 24 down down ADP issue-50 130 25 business business NOUN issue-50 130 26 development development NOUN issue-50 130 27 in in ADP issue-50 130 28 ukraine ukraine NOUN issue-50 130 29 ” " PUNCT issue-50 131 1 [ [ X issue-50 131 2 ohon ohon ADJ issue-50 131 3 , , PUNCT issue-50 131 4 2003 2003 NUM issue-50 131 5 ] ] PUNCT issue-50 131 6 . . PUNCT issue-50 132 1 analysis analysis NOUN issue-50 132 2 of of ADP issue-50 132 3 the the DET issue-50 132 4 data datum NOUN issue-50 132 5 provided provide VERB issue-50 132 6 by by ADP issue-50 132 7 the the DET issue-50 132 8 state state NOUN issue-50 132 9 fiscal fiscal ADJ issue-50 132 10 service service NOUN issue-50 132 11 of of ADP issue-50 132 12 ukraine ukraine NOUN issue-50 132 13 allows allow VERB issue-50 132 14 distinguishing distinguish VERB issue-50 132 15 between between ADP issue-50 132 16 tax tax NOUN issue-50 132 17 losses loss NOUN issue-50 132 18 of of ADP issue-50 132 19 state state NOUN issue-50 132 20 and and CCONJ issue-50 132 21 local local ADJ issue-50 132 22 budgets budget NOUN issue-50 132 23 due due ADP issue-50 132 24 to to ADP issue-50 132 25 the the DET issue-50 132 26 current current ADJ issue-50 132 27 system system NOUN issue-50 132 28 of of ADP issue-50 132 29 preferential preferential ADJ issue-50 132 30 taxation taxation NOUN issue-50 132 31 ( ( PUNCT issue-50 132 32 table table NOUN issue-50 132 33 2 2 NUM issue-50 132 34 ) ) PUNCT issue-50 132 35 . . PUNCT issue-50 133 1 during during ADP issue-50 133 2 2004 2004 NUM issue-50 133 3 - - SYM issue-50 133 4 2014 2014 NUM issue-50 133 5 a a DET issue-50 133 6 steady steady ADJ issue-50 133 7 growth growth NOUN issue-50 133 8 trend trend NOUN issue-50 133 9 in in ADP issue-50 133 10 tax tax NOUN issue-50 133 11 losses loss NOUN issue-50 133 12 of of ADP issue-50 133 13 state state NOUN issue-50 133 14 budget budget NOUN issue-50 133 15 resources resource NOUN issue-50 133 16 is be AUX issue-50 133 17 observed observe VERB issue-50 133 18 caused cause VERB issue-50 133 19 with with ADP issue-50 133 20 providing provide VERB issue-50 133 21 tax tax NOUN issue-50 133 22 exemptions exemption NOUN issue-50 133 23 , , PUNCT issue-50 133 24 during during ADP issue-50 133 25 this this DET issue-50 133 26 period period NOUN issue-50 133 27 they they PRON issue-50 133 28 increased increase VERB issue-50 133 29 more more ADJ issue-50 133 30 than than ADP issue-50 133 31 2.5 2.5 NUM issue-50 133 32 times time NOUN issue-50 133 33 ( ( PUNCT issue-50 133 34 maximum maximum ADJ issue-50 133 35 value value NOUN issue-50 133 36 – – PUNCT issue-50 133 37 59.2 59.2 NUM issue-50 133 38 bln bln NOUN issue-50 133 39 . . PUNCT issue-50 134 1 uah uah PROPN issue-50 134 2 was be AUX issue-50 134 3 observed observe VERB issue-50 134 4 in in ADP issue-50 134 5 2011 2011 NUM issue-50 134 6 ) ) PUNCT issue-50 134 7 . . PUNCT issue-50 135 1 the the DET issue-50 135 2 dominant dominant ADJ issue-50 135 3 budgetary budgetary ADJ issue-50 135 4 losses loss NOUN issue-50 135 5 caused cause VERB issue-50 135 6 with with ADP issue-50 135 7 preferential preferential ADJ issue-50 135 8 tax tax NOUN issue-50 135 9 are be AUX issue-50 135 10 the the DET issue-50 135 11 state state NOUN issue-50 135 12 budget budget NOUN issue-50 135 13 losses loss NOUN issue-50 135 14 . . PUNCT issue-50 136 1 we we PRON issue-50 136 2 emphasize emphasize VERB issue-50 136 3 that that SCONJ issue-50 136 4 this this DET issue-50 136 5 calculation calculation NOUN issue-50 136 6 does do AUX issue-50 136 7 not not PART issue-50 136 8 include include VERB issue-50 136 9 tax tax NOUN issue-50 136 10 exemptions exemption NOUN issue-50 136 11 provided provide VERB issue-50 136 12 by by ADP issue-50 136 13 the the DET issue-50 136 14 customs custom NOUN issue-50 136 15 authorities authority NOUN issue-50 136 16 , , PUNCT issue-50 136 17 in in ADP issue-50 136 18 2008 2008 NUM issue-50 136 19 – – PUNCT issue-50 136 20 11.7 11.7 NUM issue-50 136 21 bln bln NOUN issue-50 136 22 . . PUNCT issue-50 137 1 uah uah PROPN issue-50 137 2 , , PUNCT issue-50 137 3 in in ADP issue-50 137 4 2009 2009 NUM issue-50 137 5 – – PUNCT issue-50 137 6 12.4 12.4 NUM issue-50 137 7 bln bln NOUN issue-50 137 8 . . PUNCT issue-50 138 1 uah uah PROPN issue-50 138 2 , , PUNCT issue-50 138 3 in in ADP issue-50 138 4 2010 2010 NUM issue-50 138 5     SPACE issue-50 138 6 – – PUNCT issue-50 138 7 22.1 22.1 NUM issue-50 138 8 bln bln NOUN issue-50 138 9 . . PUNCT issue-50 139 1 uah uah PROPN issue-50 139 2 , , PUNCT issue-50 139 3 in in ADP issue-50 139 4 2011 2011 NUM issue-50 139 5 – – PUNCT issue-50 139 6 44.0 44.0 NUM issue-50 139 7 bln bln NOUN issue-50 139 8 . . PUNCT issue-50 140 1 uah uah PROPN issue-50 140 2 , , PUNCT issue-50 140 3 in in ADP issue-50 140 4 2012 2012 NUM issue-50 140 5 – – PUNCT issue-50 140 6 42.9 42.9 NUM issue-50 140 7     SPACE issue-50 140 8 bln bln NOUN issue-50 140 9 . . PUNCT issue-50 141 1 uah uah PROPN issue-50 141 2 , , PUNCT issue-50 141 3 in in ADP issue-50 141 4 2013 2013 NUM issue-50 141 5 – – PUNCT issue-50 141 6 44.1 44.1 NUM issue-50 141 7 billion billion NUM issue-50 141 8 . . PUNCT issue-50 142 1 uah uah PROPN issue-50 142 2 , , PUNCT issue-50 142 3 in in ADP issue-50 142 4 2014 2014 NUM issue-50 142 5 – – PUNCT issue-50 142 6 32.2 32.2 NUM issue-50 142 7 bln bln NOUN issue-50 142 8 . . PUNCT issue-50 143 1 uah uah PROPN issue-50 143 2 . . PUNCT issue-50 144 1 moreover moreover ADV issue-50 144 2 , , PUNCT issue-50 144 3 the the DET issue-50 144 4 tax tax NOUN issue-50 144 5 authorities authority NOUN issue-50 144 6 keep keep VERB issue-50 144 7 records record NOUN issue-50 144 8 of of ADP issue-50 144 9 tax tax NOUN issue-50 144 10 exemptions exemption NOUN issue-50 144 11 only only ADV issue-50 144 12 according accord VERB issue-50 144 13 to to ADP issue-50 144 14 the the DET issue-50 144 15 following follow VERB issue-50 144 16 taxes taxis NOUN issue-50 144 17 : : PUNCT issue-50 144 18 corporate corporate ADJ issue-50 144 19 income income NOUN issue-50 144 20 tax tax NOUN issue-50 144 21 , , PUNCT issue-50 144 22 land land NOUN issue-50 144 23 tax tax NOUN issue-50 144 24 , , PUNCT issue-50 144 25 vat vat NOUN issue-50 144 26 , , PUNCT issue-50 144 27 excise excise NOUN issue-50 144 28 tax tax NOUN issue-50 144 29 , , PUNCT issue-50 144 30 fee fee NOUN issue-50 144 31 for for ADP issue-50 144 32 parking parking NOUN issue-50 144 33 vehicles vehicle NOUN issue-50 144 34 , , PUNCT issue-50 144 35 tourist tourist NOUN issue-50 144 36 tax tax NOUN issue-50 144 37 , , PUNCT issue-50 144 38 public public ADJ issue-50 144 39 due due ADJ issue-50 144 40 . . PUNCT issue-50 145 1 so so ADV issue-50 145 2 , , PUNCT issue-50 145 3 presented present VERB issue-50 145 4 amounts amount NOUN issue-50 145 5 of of ADP issue-50 145 6 tax tax NOUN issue-50 145 7 losses loss NOUN issue-50 145 8 of of ADP issue-50 145 9 the the DET issue-50 145 10 consolidated consolidated ADJ issue-50 145 11 budget budget NOUN issue-50 145 12 of of ADP issue-50 145 13 ukraine ukraine NOUN issue-50 145 14 caused cause VERB issue-50 145 15 by by ADP issue-50 145 16 tax tax NOUN issue-50 145 17 exemptions exemption NOUN issue-50 145 18 are be AUX issue-50 145 19 not not PART issue-50 145 20 exhaustive exhaustive ADJ issue-50 145 21 and and CCONJ issue-50 145 22 do do AUX issue-50 145 23 not not PART issue-50 145 24 fully fully ADV issue-50 145 25 reflect reflect VERB issue-50 145 26 the the DET issue-50 145 27 real real ADJ issue-50 145 28 situation situation NOUN issue-50 145 29 . . PUNCT issue-50 146 1 6 6 X issue-50 146 2 . . X issue-50 146 3 tax tax NOUN issue-50 146 4 losses loss NOUN issue-50 146 5 of of ADP issue-50 146 6 budgetary budgetary ADJ issue-50 146 7 resources resource NOUN issue-50 146 8 of of ADP issue-50 146 9 ukraine ukraine NOUN issue-50 146 10 let let VERB issue-50 146 11 us we PRON issue-50 146 12 generalize generalize VERB issue-50 146 13 calculated calculate VERB issue-50 146 14 values value NOUN issue-50 146 15 of of ADP issue-50 146 16 tax tax NOUN issue-50 146 17 losses loss NOUN issue-50 146 18 of of ADP issue-50 146 19 state state NOUN issue-50 146 20 budget budget NOUN issue-50 146 21 resources resource NOUN issue-50 146 22 caused cause VERB issue-50 146 23 by by ADP issue-50 146 24 the the DET issue-50 146 25 existence existence NOUN issue-50 146 26 of of ADP issue-50 146 27 the the DET issue-50 146 28 phenomena phenomenon NOUN issue-50 146 29 of of ADP issue-50 146 30 “ " PUNCT issue-50 146 31 tax tax NOUN issue-50 146 32 gaps gap NOUN issue-50 146 33 ” " PUNCT issue-50 146 34 and and CCONJ issue-50 146 35 “ " PUNCT issue-50 146 36 tax tax NOUN issue-50 146 37 expenditures expenditure NOUN issue-50 146 38 ” " PUNCT issue-50 146 39 in in ADP issue-50 146 40 table table NOUN issue-50 146 41 3 3 NUM issue-50 146 42 . . PUNCT issue-50 147 1 the the DET issue-50 147 2 table table NOUN issue-50 147 3 shows show VERB issue-50 147 4 enormous enormous ADJ issue-50 147 5 losses loss NOUN issue-50 147 6 of of ADP issue-50 147 7 budgetary budgetary ADJ issue-50 147 8 resources resource NOUN issue-50 147 9 in in ADP issue-50 147 10 ukraine ukraine NOUN issue-50 147 11 due due ADP issue-50 147 12 to to ADP issue-50 147 13 the the DET issue-50 147 14 imperfection imperfection NOUN issue-50 147 15 of of ADP issue-50 147 16 the the DET issue-50 147 17 tax tax NOUN issue-50 147 18 system system NOUN issue-50 147 19 , , PUNCT issue-50 147 20 spread spread VERB issue-50 147 21 of of ADP issue-50 147 22 undisclosed undisclosed ADJ issue-50 147 23 operations operation NOUN issue-50 147 24 , , PUNCT issue-50 147 25 tax tax NOUN issue-50 147 26 evasion evasion NOUN issue-50 147 27 , , PUNCT issue-50 147 28 and and CCONJ issue-50 147 29 inefficient inefficient ADJ issue-50 147 30 fiscal fiscal ADJ issue-50 147 31 policy policy NOUN issue-50 147 32 implementation implementation NOUN issue-50 147 33 . . PUNCT issue-50 148 1 the the DET issue-50 148 2 consolidated consolidated ADJ issue-50 148 3 budget budget NOUN issue-50 148 4 loses lose VERB issue-50 148 5 the the DET issue-50 148 6 amounts amount NOUN issue-50 148 7 of of ADP issue-50 148 8 monetary monetary ADJ issue-50 148 9 funds fund NOUN issue-50 148 10 , , PUNCT issue-50 148 11 equal equal ADJ issue-50 148 12 to to ADP issue-50 148 13 an an DET issue-50 148 14 average average NOUN issue-50 148 15 of of ADP issue-50 148 16 53.30 53.30 NUM issue-50 148 17 % % NOUN issue-50 148 18 of of ADP issue-50 148 19 actual actual ADJ issue-50 148 20 revenue revenue NOUN issue-50 148 21 over over ADP issue-50 148 22 the the DET issue-50 148 23 period period NOUN issue-50 148 24 studied study VERB issue-50 148 25 . . PUNCT issue-50 149 1 total total ADJ issue-50 149 2 tax tax NOUN issue-50 149 3 losses loss NOUN issue-50 149 4 of of ADP issue-50 149 5 the the DET issue-50 149 6 state state NOUN issue-50 149 7 budgetary budgetary ADJ issue-50 149 8 resources resource NOUN issue-50 149 9 in in ADP issue-50 149 10 2014 2014 NUM issue-50 149 11 are be AUX issue-50 149 12 equivalent equivalent ADJ issue-50 149 13 to to ADP issue-50 149 14 the the DET issue-50 149 15 total total ADJ issue-50 149 16 actual actual ADJ issue-50 149 17 expenditures expenditure NOUN issue-50 149 18 of of ADP issue-50 149 19 the the DET issue-50 149 20 consolidated consolidated ADJ issue-50 149 21 budget budget NOUN issue-50 149 22 of of ADP issue-50 149 23 ukraine ukraine NOUN issue-50 149 24 on on ADP issue-50 149 25 social social ADJ issue-50 149 26 protection protection NOUN issue-50 149 27 and and CCONJ issue-50 149 28 social social ADJ issue-50 149 29 security security NOUN issue-50 149 30 , , PUNCT issue-50 149 31 defense defense NOUN issue-50 149 32 , , PUNCT issue-50 149 33 public public ADJ issue-50 149 34 order order NOUN issue-50 149 35 , , PUNCT issue-50 149 36 security security NOUN issue-50 149 37 and and CCONJ issue-50 149 38 judicial judicial ADJ issue-50 149 39 authorities authority NOUN issue-50 149 40 . . PUNCT issue-50 150 1 7 7 X issue-50 150 2 . . X issue-50 150 3 conclusions conclusion NOUN issue-50 150 4 with with ADP issue-50 150 5 regard regard NOUN issue-50 150 6 to to ADP issue-50 150 7 the the DET issue-50 150 8 prospects prospect NOUN issue-50 150 9 for for ADP issue-50 150 10 the the DET issue-50 150 11 mobilization mobilization NOUN issue-50 150 12 to to ADP issue-50 150 13 the the DET issue-50 150 14 budget budget NOUN issue-50 150 15 of of ADP issue-50 150 16 taxes taxis NOUN issue-50 150 17 and and CCONJ issue-50 150 18 duties duty NOUN issue-50 150 19 lost lose VERB issue-50 150 20 due due ADP issue-50 150 21 to to ADP issue-50 150 22 the the DET issue-50 150 23 functioning functioning NOUN issue-50 150 24 of of ADP issue-50 150 25 the the DET issue-50 150 26 shadow shadow NOUN issue-50 150 27 sector sector NOUN issue-50 150 28 in in ADP issue-50 150 29 the the DET issue-50 150 30 state state NOUN issue-50 150 31 , , PUNCT issue-50 150 32 we we PRON issue-50 150 33 note note VERB issue-50 150 34 that that SCONJ issue-50 150 35 even even ADV issue-50 150 36 taking take VERB issue-50 150 37 into into ADP issue-50 150 38 account account NOUN issue-50 150 39 the the DET issue-50 150 40 point point NOUN issue-50 150 41 of of ADP issue-50 150 42 view view NOUN issue-50 150 43 of of ADP issue-50 150 44 foreign foreign ADJ issue-50 150 45 economists economist NOUN issue-50 150 46 that that SCONJ issue-50 150 47 only only ADV issue-50 150 48 1/3 1/3 NUM issue-50 150 49 of of ADP issue-50 150 50 the the DET issue-50 150 51 tax tax NOUN issue-50 150 52 gap gap NOUN issue-50 150 53 can can AUX issue-50 150 54 be be AUX issue-50 150 55 converted convert VERB issue-50 150 56 into into ADP issue-50 150 57 actual actual ADJ issue-50 150 58 tax tax NOUN issue-50 150 59 revenues revenue NOUN issue-50 150 60 in in ADP issue-50 150 61 case case NOUN issue-50 150 62 of of ADP issue-50 150 63 implementing implement VERB issue-50 150 64 measures measure NOUN issue-50 150 65 of of ADP issue-50 150 66 legalization legalization NOUN issue-50 150 67 of of ADP issue-50 150 68 the the DET issue-50 150 69 economy economy NOUN issue-50 150 70 , , PUNCT issue-50 150 71 additional additional ADJ issue-50 150 72 budgetary budgetary ADJ issue-50 150 73 resources resource NOUN issue-50 150 74 of of ADP issue-50 150 75 the the DET issue-50 150 76 consolidated consolidated ADJ issue-50 150 77 budget budget NOUN issue-50 150 78 of of ADP issue-50 150 79 ukraine ukraine PROPN issue-50 150 80 obtained obtain VERB issue-50 150 81 due due ADP issue-50 150 82 to to ADP issue-50 150 83 the the DET issue-50 150 84 elimination elimination NOUN issue-50 150 85 of of ADP issue-50 150 86 tax tax NOUN issue-50 150 87 gaps gap NOUN issue-50 150 88 would would AUX issue-50 150 89 be be AUX issue-50 150 90 significant significant ADJ issue-50 150 91 . . PUNCT issue-50 151 1 we we PRON issue-50 151 2 emphasize emphasize VERB issue-50 151 3 that that SCONJ issue-50 151 4 no no DET issue-50 151 5 less less ADV issue-50 151 6 important important ADJ issue-50 151 7 factor factor NOUN issue-50 151 8 in in ADP issue-50 151 9 overcoming overcome VERB issue-50 151 10 the the DET issue-50 151 11 imbalances imbalance NOUN issue-50 151 12 of of ADP issue-50 151 13 public public ADJ issue-50 151 14 finances finance NOUN issue-50 151 15 and and CCONJ issue-50 151 16 stabilizing stabilize VERB issue-50 151 17 the the DET issue-50 151 18 domestic domestic ADJ issue-50 151 19 fiscal fiscal ADJ issue-50 151 20 space space NOUN issue-50 151 21 is be AUX issue-50 151 22 directing direct VERB issue-50 151 23 additional additional ADJ issue-50 151 24 tax tax NOUN issue-50 151 25 revenues revenue NOUN issue-50 151 26 use use VERB issue-50 151 27 grounded ground VERB issue-50 151 28 on on ADP issue-50 151 29 social social ADJ issue-50 151 30 intuition intuition NOUN issue-50 151 31 and and CCONJ issue-50 151 32 economic economic ADJ issue-50 151 33 expediency expediency NOUN issue-50 151 34 . . PUNCT issue-50 152 1 mobilized mobilize VERB issue-50 152 2 resources resource NOUN issue-50 152 3 can can AUX issue-50 152 4 be be AUX issue-50 152 5 directed direct VERB issue-50 152 6 to to ADP issue-50 152 7 : : PUNCT issue-50 152 8 reducing reduce VERB issue-50 152 9 the the DET issue-50 152 10 budget budget NOUN issue-50 152 11 deficit deficit NOUN issue-50 152 12 – – PUNCT issue-50 152 13 in in ADP issue-50 152 14 this this DET issue-50 152 15 case case NOUN issue-50 152 16 , , PUNCT issue-50 152 17 taxpayers taxpayer NOUN issue-50 152 18 who who PRON issue-50 152 19 operate operate VERB issue-50 152 20 in in ADP issue-50 152 21 the the DET issue-50 152 22 legalized legalize VERB issue-50 152 23 economy economy NOUN issue-50 152 24 do do AUX issue-50 152 25 not not PART issue-50 152 26 receive receive VERB issue-50 152 27 any any DET issue-50 152 28 benefits benefit NOUN issue-50 152 29 from from ADP issue-50 152 30 the the DET issue-50 152 31 elimination elimination NOUN issue-50 152 32 of of ADP issue-50 152 33 the the DET issue-50 152 34 tax tax NOUN issue-50 152 35 gap gap NOUN issue-50 152 36 ; ; PUNCT issue-50 152 37 таble таble ADJ issue-50 152 38 3 3 NUM issue-50 152 39 tax tax NOUN issue-50 152 40 losses loss NOUN issue-50 152 41 of of ADP issue-50 152 42 budgetary budgetary ADJ issue-50 152 43 resources resource NOUN issue-50 152 44 of of ADP issue-50 152 45 ukraine ukraine NOUN issue-50 152 46 , , PUNCT issue-50 152 47 bln bln INTJ issue-50 152 48 . . PUNCT issue-50 153 1 uah uah PROPN issue-50 153 2 . . PUNCT issue-50 153 3 indicators indicator NOUN issue-50 153 4 2004 2004 NUM issue-50 153 5 2005 2005 NUM issue-50 153 6 2006 2006 NUM issue-50 153 7 2007 2007 NUM issue-50 153 8 2008 2008 NUM issue-50 153 9 2009 2009 NUM issue-50 153 10 2010 2010 NUM issue-50 153 11 2011 2011 NUM issue-50 153 12 2012 2012 NUM issue-50 153 13 2013 2013 NUM issue-50 153 14 2014 2014 NUM issue-50 153 15 gdp gdp NOUN issue-50 153 16 345,1 345,1 NUM issue-50 153 17 441,5 441,5 NOUN issue-50 154 1 544,2 544,2 NUM issue-50 154 2 720,7 720,7 NUM issue-50 154 3 948,1 948,1 NUM issue-50 154 4 913,3 913,3 NOUN issue-50 154 5 1082,6 1082,6 NUM issue-50 154 6 1316,6 1316,6 NUM issue-50 154 7 1408,9 1408,9 NUM issue-50 154 8 1454,9 1454,9 NUM issue-50 154 9 1566,7 1566,7 NUM issue-50 154 10 revenues revenue NOUN issue-50 154 11 of of ADP issue-50 154 12 the the DET issue-50 154 13 consolidated consolidated ADJ issue-50 154 14 budget budget NOUN issue-50 154 15 of of ADP issue-50 154 16 ukraine ukraine NOUN issue-50 155 1 91,5 91,5 NOUN issue-50 155 2 134,2 134,2 NUM issue-50 155 3 171,8 171,8 NUM issue-50 155 4 219,9 219,9 NUM issue-50 155 5 297,9 297,9 NOUN issue-50 155 6 273,0 273,0 NUM issue-50 155 7 314,5 314,5 NUM issue-50 155 8 398,6 398,6 NUM issue-50 155 9 445,5 445,5 NUM issue-50 156 1 442,8 442,8 NUM issue-50 156 2 456,1 456,1 NUM issue-50 156 3 tax tax NOUN issue-50 156 4 revenues revenue NOUN issue-50 156 5 of of ADP issue-50 156 6 the the DET issue-50 156 7 consolidated consolidated ADJ issue-50 156 8 budget budget NOUN issue-50 156 9 of of ADP issue-50 156 10 ukraine ukraine NOUN issue-50 156 11 63,2 63,2 NOUN issue-50 156 12 98,1 98,1 NUM issue-50 156 13 125,7 125,7 NUM issue-50 156 14 161,3 161,3 NUM issue-50 156 15 227,2 227,2 NOUN issue-50 156 16 208,1 208,1 NOUN issue-50 156 17 234,4 234,4 NUM issue-50 156 18 334,7 334,7 NUM issue-50 156 19 360,6 360,6 NUM issue-50 156 20 354 354 NUM issue-50 156 21 367,5 367,5 NUM issue-50 156 22 tax tax NOUN issue-50 156 23 expenditures expenditure NOUN issue-50 156 24 and and CCONJ issue-50 156 25 gaps gap NOUN issue-50 156 26 : : PUNCT issue-50 156 27 tax tax NOUN issue-50 156 28 exemptions exemption NOUN issue-50 156 29 12,6 12,6 NUM issue-50 156 30 12,3 12,3 NUM issue-50 156 31 13,5 13,5 NUM issue-50 156 32 17,5 17,5 NUM issue-50 157 1 22,8 22,8 NUM issue-50 157 2 28,2 28,2 NOUN issue-50 157 3 37,1 37,1 NUM issue-50 157 4 59,2 59,2 NUM issue-50 157 5 48,7 48,7 NUM issue-50 158 1 35,6 35,6 NUM issue-50 158 2 33,2 33,2 NUM issue-50 158 3 unsettled unsettle VERB issue-50 158 4 tax tax NOUN issue-50 158 5 debt debt NOUN issue-50 158 6 8,8 8,8 NUM issue-50 158 7 9,4 9,4 NUM issue-50 158 8 7,8 7,8 NUM issue-50 158 9 6,3 6,3 NUM issue-50 158 10 9,1 9,1 NUM issue-50 158 11 11,9 11,9 NUM issue-50 158 12 16,2 16,2 NUM issue-50 159 1 15,0 15,0 NUM issue-50 159 2 13,9 13,9 ADJ issue-50 159 3 14,4 14,4 NUM issue-50 159 4 28,8 28,8 NUM issue-50 159 5 tax tax NOUN issue-50 159 6 losses loss NOUN issue-50 159 7 caused cause VERB issue-50 159 8 by by ADP issue-50 159 9 shadow shadow NOUN issue-50 159 10 economy economy NOUN issue-50 159 11 19,4 19,4 NUM issue-50 159 12 29,7 29,7 NUM issue-50 159 13 37,5 37,5 NUM issue-50 159 14 46,5 46,5 PROPN issue-50 160 1 70,7 70,7 NUM issue-50 160 2 81,2 81,2 NUM issue-50 160 3 89,5 89,5 NUM issue-50 160 4 114,1 114,1 NOUN issue-50 160 5 122,6 122,6 NOUN issue-50 160 6 123,9 123,9 NUM issue-50 160 7 150,7 150,7 NUM issue-50 160 8 tax tax NOUN issue-50 160 9 expenditures expenditure NOUN issue-50 160 10 and and CCONJ issue-50 160 11 gaps gap NOUN issue-50 160 12 , , PUNCT issue-50 160 13 total total ADJ issue-50 160 14 : : PUNCT issue-50 160 15 bln bln NUM issue-50 160 16 . . PUNCT issue-50 161 1 uah uah PROPN issue-50 161 2 40,8 40,8 NUM issue-50 162 1 51,4 51,4 ADJ issue-50 162 2 58,8 58,8 PROPN issue-50 162 3 70,3 70,3 NOUN issue-50 162 4 102,6 102,6 NUM issue-50 162 5 121,3 121,3 NOUN issue-50 162 6 142,8 142,8 NOUN issue-50 162 7 188,3 188,3 NOUN issue-50 163 1 185,2 185,2 NUM issue-50 163 2 173,9 173,9 ADJ issue-50 163 3 212,7 212,7 NUM issue-50 163 4 % % NOUN issue-50 163 5 of of ADP issue-50 163 6 gdp gdp NOUN issue-50 163 7 11,82 11,82 NUM issue-50 163 8 11,64 11,64 NUM issue-50 163 9 10,80 10,80 NUM issue-50 163 10 9,75 9,75 NOUN issue-50 163 11 10,82 10,82 NUM issue-50 163 12 13,28 13,28 NUM issue-50 163 13 13,19 13,19 NUM issue-50 163 14 14,30 14,30 NUM issue-50 163 15 13,15 13,15 NUM issue-50 163 16 11,95 11,95 NUM issue-50 163 17 13,58 13,58 NUM issue-50 163 18 % % NOUN issue-50 163 19 of of ADP issue-50 163 20 revenues revenue NOUN issue-50 163 21 of of ADP issue-50 163 22 the the DET issue-50 163 23 consolidated consolidated ADJ issue-50 163 24 budget budget NOUN issue-50 164 1 44,59 44,59 NUM issue-50 164 2 38,30 38,30 PROPN issue-50 164 3 34,23 34,23 NUM issue-50 165 1 31,97 31,97 NUM issue-50 165 2 34,44 34,44 NUM issue-50 165 3 44,43 44,43 NUM issue-50 165 4 45,41 45,41 NUM issue-50 165 5 47,24 47,24 NOUN issue-50 165 6 41,57 41,57 NOUN issue-50 165 7 39,27 39,27 NUM issue-50 165 8 46,63 46,63 ADJ issue-50 165 9 % % NOUN issue-50 165 10 of of ADP issue-50 165 11 tax tax NOUN issue-50 165 12 revenues revenue NOUN issue-50 165 13 of of ADP issue-50 165 14 the the DET issue-50 165 15 consolidated consolidated ADJ issue-50 165 16 budget budget NOUN issue-50 165 17 64,56 64,56 NUM issue-50 165 18 52,40 52,40 NUM issue-50 165 19 46,78 46,78 NOUN issue-50 165 20 43,58 43,58 PROPN issue-50 165 21 45,16 45,16 NOUN issue-50 165 22 58,29 58,29 NUM issue-50 165 23 60,92 60,92 NUM issue-50 165 24 56,26 56,26 NUM issue-50 165 25 51,36 51,36 NUM issue-50 165 26 49,12 49,12 PROPN issue-50 166 1 57,88 57,88 PRON issue-50 166 2 note note VERB issue-50 166 3 : : PUNCT issue-50 166 4 calculated calculate VERB issue-50 166 5 by by ADP issue-50 166 6 the the DET issue-50 166 7 author author NOUN issue-50 166 8 of of ADP issue-50 166 9 this this DET issue-50 166 10 article article NOUN issue-50 166 11 based base VERB issue-50 166 12 on on ADP issue-50 166 13 the the DET issue-50 166 14 data datum NOUN issue-50 166 15 given give VERB issue-50 166 16 in in ADP issue-50 166 17 [ [ NOUN issue-50 166 18 13 13 NUM issue-50 166 19 ; ; PUNCT issue-50 166 20 14 14 NUM issue-50 166 21 ; ; PUNCT issue-50 166 22 18 18 NUM issue-50 166 23 ] ] PUNCT issue-50 166 24 baltic baltic ADJ issue-50 166 25 journal journal PROPN issue-50 166 26 of of ADP issue-50 166 27 economic economic ADJ issue-50 166 28 studies study NOUN issue-50 166 29 140 140 NUM issue-50 166 30 vol vol NOUN issue-50 166 31 . . PROPN issue-50 167 1 1 1 NUM issue-50 167 2 , , PUNCT issue-50 167 3 no no INTJ issue-50 167 4 . . NOUN issue-50 167 5 2 2 NUM issue-50 167 6 , , PUNCT issue-50 167 7 2015 2015 NUM issue-50 167 8 reducing reduce VERB issue-50 167 9 the the DET issue-50 167 10 tax tax NOUN issue-50 167 11 burden burden NOUN issue-50 167 12 of of ADP issue-50 167 13 taxpayers taxpayer NOUN issue-50 167 14 who who PRON issue-50 167 15 conduct conduct VERB issue-50 167 16 business business NOUN issue-50 167 17 activity activity NOUN issue-50 167 18 in in ADP issue-50 167 19 the the DET issue-50 167 20 legalized legalize VERB issue-50 167 21 economy economy NOUN issue-50 167 22 ; ; PUNCT issue-50 167 23 an an DET issue-50 167 24 increase increase NOUN issue-50 167 25 in in ADP issue-50 167 26 expenditures expenditure NOUN issue-50 167 27 in in ADP issue-50 167 28 an an DET issue-50 167 29 equivalent equivalent ADJ issue-50 167 30 amount amount NOUN issue-50 167 31 ; ; PUNCT issue-50 167 32 a a DET issue-50 167 33 combination combination NOUN issue-50 167 34 of of ADP issue-50 167 35 reducing reduce VERB issue-50 167 36 the the DET issue-50 167 37 tax tax NOUN issue-50 167 38 burden burden NOUN issue-50 167 39 on on ADP issue-50 167 40 taxpayers taxpayer NOUN issue-50 167 41 who who PRON issue-50 167 42 work work VERB issue-50 167 43 in in ADP issue-50 167 44 the the DET issue-50 167 45 legalized legalize VERB issue-50 167 46 economy economy NOUN issue-50 167 47 , , PUNCT issue-50 167 48 increasing increase VERB issue-50 167 49 budget budget NOUN issue-50 167 50 expenditures expenditure NOUN issue-50 167 51 and and CCONJ issue-50 167 52 reducing reduce VERB issue-50 167 53 the the DET issue-50 167 54 budget budget NOUN issue-50 167 55 deficit deficit NOUN issue-50 167 56 , , PUNCT issue-50 167 57 which which PRON issue-50 167 58 is be AUX issue-50 167 59 the the DET issue-50 167 60 best good ADJ issue-50 167 61 option option NOUN issue-50 167 62 , , PUNCT issue-50 167 63 aimed aim VERB issue-50 167 64 at at ADP issue-50 167 65 reaching reach VERB issue-50 167 66 a a DET issue-50 167 67 constructive constructive ADJ issue-50 167 68 compromise compromise NOUN issue-50 167 69 of of ADP issue-50 167 70 the the DET issue-50 167 71 interests interest NOUN issue-50 167 72 of of ADP issue-50 167 73 the the DET issue-50 167 74 state state NOUN issue-50 167 75 and and CCONJ issue-50 167 76 economic economic ADJ issue-50 167 77 agents agent NOUN issue-50 167 78 as as ADP issue-50 167 79 the the DET issue-50 167 80 main main ADJ issue-50 167 81 producers producer NOUN issue-50 167 82 of of ADP issue-50 167 83 tax tax NOUN issue-50 167 84 revenues revenue NOUN issue-50 167 85 to to ADP issue-50 167 86 the the DET issue-50 167 87 consolidated consolidated ADJ issue-50 167 88 budget budget NOUN issue-50 167 89 of of ADP issue-50 167 90 ukraine ukraine NOUN issue-50 167 91 . . PUNCT issue-50 168 1 thus thus ADV issue-50 168 2 , , PUNCT issue-50 168 3 the the DET issue-50 168 4 major major ADJ issue-50 168 5 reserves reserve NOUN issue-50 168 6 to to PART issue-50 168 7 increase increase VERB issue-50 168 8 the the DET issue-50 168 9 tax tax NOUN issue-50 168 10 component component NOUN issue-50 168 11 of of ADP issue-50 168 12 budgetary budgetary ADJ issue-50 168 13 resources resource NOUN issue-50 168 14 of of ADP issue-50 168 15 the the DET issue-50 168 16 state state NOUN issue-50 168 17 with with ADP issue-50 168 18 preventing prevent VERB issue-50 168 19 tax tax NOUN issue-50 168 20 losses loss NOUN issue-50 168 21 lie lie VERB issue-50 168 22 exactly exactly ADV issue-50 168 23 in in ADP issue-50 168 24 the the DET issue-50 168 25 plane plane NOUN issue-50 168 26 of of ADP issue-50 168 27 fiscal fiscal ADJ issue-50 168 28 policy policy NOUN issue-50 168 29 optimization optimization NOUN issue-50 168 30 and and CCONJ issue-50 168 31 legalization legalization NOUN issue-50 168 32 of of ADP issue-50 168 33 assets asset NOUN issue-50 168 34 of of ADP issue-50 168 35 business business NOUN issue-50 168 36 entities entity NOUN issue-50 168 37 . . PUNCT issue-50 169 1 changing change VERB issue-50 169 2 priorities priority NOUN issue-50 169 3 of of ADP issue-50 169 4 fiscal fiscal ADJ issue-50 169 5 mechanisms mechanism NOUN issue-50 169 6 existing exist VERB issue-50 169 7 in in ADP issue-50 169 8 ukraine ukraine NOUN issue-50 169 9 towards towards ADP issue-50 169 10 establishing establish VERB issue-50 169 11 parity parity NOUN issue-50 169 12 relations relation NOUN issue-50 169 13 between between ADP issue-50 169 14 tax tax NOUN issue-50 169 15 authorities authority NOUN issue-50 169 16 and and CCONJ issue-50 169 17 taxpayers taxpayer NOUN issue-50 169 18 will will AUX issue-50 169 19 create create VERB issue-50 169 20 a a DET issue-50 169 21 favorable favorable ADJ issue-50 169 22 climate climate NOUN issue-50 169 23 for for ADP issue-50 169 24 their their PRON issue-50 169 25 joint joint ADJ issue-50 169 26 activities activity NOUN issue-50 169 27 which which PRON issue-50 169 28 is be AUX issue-50 169 29 an an DET issue-50 169 30 objective objective ADJ issue-50 169 31 social social ADJ issue-50 169 32 basis basis NOUN issue-50 169 33 for for ADP issue-50 169 34 ensuring ensure VERB issue-50 169 35 completeness completeness NOUN issue-50 169 36 and and CCONJ issue-50 169 37 stability stability NOUN issue-50 169 38 of of ADP issue-50 169 39 tax tax NOUN issue-50 169 40 sources source NOUN issue-50 169 41 of of ADP issue-50 169 42 budgetary budgetary ADJ issue-50 169 43 resources resource NOUN issue-50 169 44 as as ADP issue-50 169 45 the the DET issue-50 169 46 financial financial ADJ issue-50 169 47 background background NOUN issue-50 169 48 in in ADP issue-50 169 49 achieving achieve VERB issue-50 169 50 a a DET issue-50 169 51 common common ADJ issue-50 169 52 goal goal NOUN issue-50 169 53 : : PUNCT issue-50 169 54 building build VERB issue-50 169 55 economically economically ADV issue-50 169 56 developed develop VERB issue-50 169 57 democratic democratic ADJ issue-50 169 58 state state NOUN issue-50 169 59 . . PUNCT issue-50 170 1 references reference NOUN issue-50 170 2 monitoring monitor VERB issue-50 170 3 taxpayers taxpayer NOUN issue-50 170 4 ’ ’ PART issue-50 170 5 compliance compliance NOUN issue-50 170 6 : : PUNCT issue-50 170 7 a a DET issue-50 170 8 practical practical ADJ issue-50 170 9 guide guide NOUN issue-50 170 10 based base VERB issue-50 170 11 on on ADP issue-50 170 12 revenue revenue NOUN issue-50 170 13 body body NOUN issue-50 170 14 experience experience NOUN issue-50 170 15 ( ( PUNCT issue-50 170 16 2008 2008 NUM issue-50 170 17 ) ) PUNCT issue-50 170 18 . . PUNCT issue-50 171 1 final final ADJ issue-50 171 2 report report NOUN issue-50 171 3 . . PUNCT issue-50 172 1 forum forum NOUN issue-50 172 2 on on ADP issue-50 172 3 tax tax NOUN issue-50 172 4 administration administration NOUN issue-50 172 5 : : PUNCT issue-50 172 6 compliance compliance NOUN issue-50 172 7 sub sub NOUN issue-50 172 8 . . PUNCT issue-50 172 9 – – PUNCT issue-50 172 10 group group NOUN issue-50 172 11 , , PUNCT issue-50 172 12 82 82 NUM issue-50 172 13 p. p. NOUN issue-50 172 14 toder toder NOUN issue-50 172 15 , , PUNCT issue-50 172 16 e. e. PROPN issue-50 172 17 j. j. PROPN issue-50 173 1 what what PRON issue-50 173 2 is be AUX issue-50 173 3 the the DET issue-50 173 4 tax tax NOUN issue-50 173 5 gap gap NOUN issue-50 173 6 ? ? PUNCT issue-50 174 1 [ [ X issue-50 174 2 electronic electronic ADJ issue-50 174 3 resource resource NOUN issue-50 174 4 ] ] PUNCT issue-50 174 5 . . PUNCT issue-50 175 1 – – PUNCT issue-50 175 2 retrieved retrieve VERB issue-50 175 3 from from ADP issue-50 175 4 : : PUNCT issue-50 175 5 http://www.urban.org/ http://www.urban.org/ PROPN issue-50 175 6 uploadedpdf/1001112 uploadedpdf/1001112 PROPN issue-50 175 7 _ _ PUNCT issue-50 175 8 tax tax NOUN issue-50 175 9 _ _ PUNCT issue-50 175 10 gap.pdf gap.pdf PROPN issue-50 175 11 mcmanus mcmanus PROPN issue-50 175 12 , , PUNCT issue-50 175 13 j. j. PROPN issue-50 175 14 , , PUNCT issue-50 175 15 warren warren PROPN issue-50 175 16 , , PUNCT issue-50 175 17 n. n. NOUN issue-50 175 18 ( ( PUNCT issue-50 175 19 2006 2006 NUM issue-50 175 20 ) ) PUNCT issue-50 175 21 . . PUNCT issue-50 176 1 the the DET issue-50 176 2 case case NOUN issue-50 176 3 for for ADP issue-50 176 4 measuring measure VERB issue-50 176 5 tax tax NOUN issue-50 176 6 gap gap NOUN issue-50 176 7 . . PUNCT issue-50 177 1 journal journal PROPN issue-50 177 2 of of ADP issue-50 177 3 tax tax NOUN issue-50 177 4 research research NOUN issue-50 177 5 , , PUNCT issue-50 177 6 4 4 NUM issue-50 177 7 ( ( PUNCT issue-50 177 8 1 1 NUM issue-50 177 9 ) ) PUNCT issue-50 178 1 [ [ X issue-50 178 2 electronic electronic ADJ issue-50 178 3 resource resource NOUN issue-50 178 4 ] ] PUNCT issue-50 178 5 . . PUNCT issue-50 179 1 – – PUNCT issue-50 179 2 retrieved retrieve VERB issue-50 179 3 from from ADP issue-50 179 4 : : PUNCT issue-50 179 5 http://www.austlii.edu.au/au/journals/ejtr/2006/3.html http://www.austlii.edu.au/au/journals/ejtr/2006/3.html PROPN issue-50 179 6 measuring measure VERB issue-50 179 7 tax tax NOUN issue-50 179 8 gaps gap NOUN issue-50 179 9 ( ( PUNCT issue-50 179 10 2010 2010 NUM issue-50 179 11 ) ) PUNCT issue-50 179 12 . . PUNCT issue-50 180 1 an an DET issue-50 180 2 official official ADJ issue-50 180 3 statistics statistic NOUN issue-50 180 4 release16th release16th VERB issue-50 180 5 september september PROPN issue-50 180 6 2010 2010 NUM issue-50 181 1 [ [ X issue-50 181 2 electronic electronic ADJ issue-50 181 3 resource resource NOUN issue-50 181 4 ] ] PUNCT issue-50 181 5 . . PUNCT issue-50 182 1 – – PUNCT issue-50 182 2 retrieved retrieve VERB issue-50 182 3 from from ADP issue-50 182 4 : : PUNCT issue-50 182 5 http://www.hmrc.gov.uk/stats/measuring-tax-gaps.pdf http://www.hmrc.gov.uk/stats/measuring-tax-gaps.pdf NOUN issue-50 182 6 internal internal PROPN issue-50 182 7 revenue revenue NOUN issue-50 182 8 service service NOUN issue-50 182 9 ( ( PUNCT issue-50 182 10 2004 2004 NUM issue-50 182 11 ) ) PUNCT issue-50 182 12 . . PUNCT issue-50 183 1 « « PUNCT issue-50 183 2 overview overview NOUN issue-50 183 3 of of ADP issue-50 183 4 the the DET issue-50 183 5 federal federal ADJ issue-50 183 6 tax tax NOUN issue-50 183 7 gap gap NOUN issue-50 183 8 » » PUNCT issue-50 183 9 irs irs PROPN issue-50 183 10 nhq nhq ADJ issue-50 183 11 office office NOUN issue-50 183 12 of of ADP issue-50 183 13 research research NOUN issue-50 183 14 . . PUNCT issue-50 184 1 september september PROPN issue-50 184 2 20 20 NUM issue-50 184 3 , , PUNCT issue-50 184 4 2004 2004 NUM issue-50 185 1 [ [ X issue-50 185 2 electronic electronic ADJ issue-50 185 3 resource resource NOUN issue-50 185 4 ] ] PUNCT issue-50 185 5 . . PUNCT issue-50 185 6 – – PUNCT issue-50 185 7 retrieved retrieve VERB issue-50 185 8 from from ADP issue-50 185 9 : : PUNCT issue-50 185 10 http://www.taxadmin.org/fta/meet/re_pres04/plumley.pdf http://www.taxadmin.org/fta/meet/re_pres04/plumley.pdf NOUN issue-50 185 11 mind mind VERB issue-50 185 12 the the DET issue-50 185 13 tax tax NOUN issue-50 185 14 gap gap NOUN issue-50 185 15 . . PUNCT issue-50 186 1 the the DET issue-50 186 2 tax tax PROPN issue-50 186 3 justice justice NOUN issue-50 186 4 network network NOUN issue-50 186 5 . . PUNCT issue-50 187 1 january january PROPN issue-50 187 2 ( ( PUNCT issue-50 187 3 2006 2006 NUM issue-50 187 4 ) ) PUNCT issue-50 187 5 . . PUNCT issue-50 188 1 [ [ X issue-50 188 2 electronic electronic ADJ issue-50 188 3 resource resource NOUN issue-50 188 4 ] ] PUNCT issue-50 188 5 . . PUNCT issue-50 189 1 – – PUNCT issue-50 189 2 retrieved retrieve VERB issue-50 189 3 from from ADP issue-50 189 4 : : PUNCT issue-50 189 5 http://www.taxjustice.net/cms/upload/pdf/mind_the_tax_gap_-_final_-_15_jan_2006.pdf http://www.taxjustice.net/cms/upload/pdf/mind_the_tax_gap_-_final_-_15_jan_2006.pdf NOUN issue-50 189 6 tax tax NOUN issue-50 189 7 expenditures expenditure NOUN issue-50 189 8 in in ADP issue-50 189 9 oecd oecd PROPN issue-50 189 10 countries country NOUN issue-50 189 11 ( ( PUNCT issue-50 189 12 2011 2011 NUM issue-50 189 13 ) ) PUNCT issue-50 189 14 . . PUNCT issue-50 190 1 [ [ X issue-50 190 2 electronic electronic ADJ issue-50 190 3 resource resource NOUN issue-50 190 4 ] ] PUNCT issue-50 190 5 . . PUNCT issue-50 191 1 – – PUNCT issue-50 191 2 retrieved retrieve VERB issue-50 191 3 from from ADP issue-50 191 4 : : PUNCT issue-50 191 5 http:// http:// PROPN issue-50 191 6 www.planejamento.gov.br/secretarias/upload/arquivos/seges/arquivos/ocde2011/oecd_tax.pdf www.planejamento.gov.br/secretarias/upload/arquivos/seges/arquivos/ocde2011/oecd_tax.pdf PROPN issue-50 191 7 leheida leheida PROPN issue-50 191 8 , , PUNCT issue-50 191 9 n. n. NOUN issue-50 191 10 ( ( PUNCT issue-50 191 11 2001 2001 NUM issue-50 191 12 ) ) PUNCT issue-50 191 13 . . PUNCT issue-50 192 1 indirect indirect ADJ issue-50 192 2 subsidies subsidy NOUN issue-50 192 3 in in ADP issue-50 192 4 ukraine ukraine NOUN issue-50 192 5 : : PUNCT issue-50 192 6 evaluation evaluation NOUN issue-50 192 7 , , PUNCT issue-50 192 8 trends trend NOUN issue-50 192 9 and and CCONJ issue-50 192 10 consequences consequence NOUN issue-50 192 11 for for ADP issue-50 192 12 economic economic ADJ issue-50 192 13 policy policy NOUN issue-50 192 14 . . PUNCT issue-50 193 1 scientific scientific ADJ issue-50 193 2 materials material NOUN issue-50 193 3 № № ADV issue-50 193 4 10 10 NUM issue-50 193 5 institute institute NOUN issue-50 193 6 of of ADP issue-50 193 7 economic economic ADJ issue-50 193 8 research research NOUN issue-50 193 9 and and CCONJ issue-50 193 10 political political ADJ issue-50 193 11 consulting consulting NOUN issue-50 193 12 . . PUNCT issue-50 194 1 – – PUNCT issue-50 194 2 kyiv kyiv PROPN issue-50 194 3 , , PUNCT issue-50 194 4 october october PROPN issue-50 194 5 , , PUNCT issue-50 194 6 40 40 NUM issue-50 195 1 p. p. NOUN issue-50 196 1 [ [ X issue-50 196 2 electronic electronic ADJ issue-50 196 3 resource resource NOUN issue-50 196 4 ] ] PUNCT issue-50 196 5 . . PUNCT issue-50 197 1 – – PUNCT issue-50 197 2 retrieved retrieve VERB issue-50 197 3 from from ADP issue-50 197 4 : : PUNCT issue-50 197 5 http://www.ier.com.ua/files/publications/wp/2001/wp10_ukr.pdf http://www.ier.com.ua/files/publications/wp/2001/wp10_ukr.pdf PROPN issue-50 197 6 filo filo PROPN issue-50 197 7 , , PUNCT issue-50 197 8 м м X issue-50 197 9 . . PUNCT issue-50 198 1 ( ( PUNCT issue-50 198 2 2012 2012 NUM issue-50 198 3 ) ) PUNCT issue-50 198 4 . . PUNCT issue-50 199 1 the the DET issue-50 199 2 problem problem NOUN issue-50 199 3 of of ADP issue-50 199 4 budget budget NOUN issue-50 199 5 losses loss NOUN issue-50 199 6 caused cause VERB issue-50 199 7 by by ADP issue-50 199 8 tax tax NOUN issue-50 199 9 exemptions exemption NOUN issue-50 199 10 and and CCONJ issue-50 199 11 the the DET issue-50 199 12 ways way NOUN issue-50 199 13 of of ADP issue-50 199 14 its its PRON issue-50 199 15 solving solving NOUN issue-50 199 16 . . PUNCT issue-50 200 1 economic economic ADJ issue-50 200 2 journal journal PROPN issue-50 200 3 – – PUNCT issue-50 200 4 ххі ххі ADJ issue-50 200 5 , , PUNCT issue-50 200 6 issue issue NOUN issue-50 200 7 3 3 NUM issue-50 200 8 - - SYM issue-50 200 9 4 4 NUM issue-50 200 10 , , PUNCT issue-50 200 11 p. p. NOUN issue-50 200 12 73 73 NUM issue-50 200 13 - - SYM issue-50 200 14 76 76 NUM issue-50 200 15 . . PUNCT issue-50 201 1 maiburov maiburov NOUN issue-50 201 2 , , PUNCT issue-50 201 3 i.a i.a PROPN issue-50 201 4 . . PROPN issue-50 201 5 , , PUNCT issue-50 201 6 ivanov ivanov PROPN issue-50 201 7 , , PUNCT issue-50 201 8 y.b y.b PROPN issue-50 201 9 . . PROPN issue-50 201 10 , , PUNCT issue-50 201 11 taranhul taranhul PROPN issue-50 201 12 l.l l.l PROPN issue-50 201 13 ( ( PUNCT issue-50 201 14 2013 2013 NUM issue-50 201 15 ) ) PUNCT issue-50 201 16 . . PUNCT issue-50 202 1 the the DET issue-50 202 2 economy economy NOUN issue-50 202 3 of of ADP issue-50 202 4 tax tax NOUN issue-50 202 5 reforms reform NOUN issue-50 202 6 : : PUNCT issue-50 202 7 monograph monograph NOUN issue-50 202 8 . . PUNCT issue-50 202 9 – – PUNCT issue-50 202 10 к к X issue-50 202 11 . . PUNCT issue-50 202 12 : : PUNCT issue-50 202 13 alerta alerta NOUN issue-50 202 14 , , PUNCT issue-50 202 15 432 432 NUM issue-50 202 16 p. p. NOUN issue-50 202 17 malynyna malynyna NOUN issue-50 202 18 , , PUNCT issue-50 202 19 т т PROPN issue-50 202 20 . . PUNCT issue-50 202 21 ( ( PUNCT issue-50 202 22 2010 2010 NUM issue-50 202 23 ) ) PUNCT issue-50 202 24 . . PUNCT issue-50 203 1 evaluation evaluation NOUN issue-50 203 2 of of ADP issue-50 203 3 tax tax NOUN issue-50 203 4 incentives incentive NOUN issue-50 203 5 and and CCONJ issue-50 203 6 exemptions exemption NOUN issue-50 203 7 : : PUNCT issue-50 203 8 foreign foreign ADJ issue-50 203 9 experience experience NOUN issue-50 203 10 and and CCONJ issue-50 203 11 the the DET issue-50 203 12 russian russian ADJ issue-50 203 13 practice practice NOUN issue-50 203 14 . . PUNCT issue-50 204 1 – – PUNCT issue-50 204 2 м м X issue-50 204 3 . . PUNCT issue-50 204 4 : : PUNCT issue-50 205 1 iepp iepp NOUN issue-50 205 2 , , PUNCT issue-50 205 3 212 212 NUM issue-50 205 4 p. p. NOUN issue-50 205 5 official official ADJ issue-50 205 6 website website NOUN issue-50 205 7 of of ADP issue-50 205 8 the the DET issue-50 205 9 ministry ministry PROPN issue-50 205 10 of of ADP issue-50 205 11 economic economic PROPN issue-50 205 12 development development NOUN issue-50 205 13 and and CCONJ issue-50 205 14 trade trade NOUN issue-50 205 15 of of ADP issue-50 205 16 ukraine ukraine NOUN issue-50 206 1 [ [ X issue-50 206 2 electronic electronic ADJ issue-50 206 3 resource resource NOUN issue-50 206 4 ] ] PUNCT issue-50 206 5 . . PUNCT issue-50 207 1 – – PUNCT issue-50 207 2 retrieved retrieve VERB issue-50 207 3 from from ADP issue-50 207 4 : : PUNCT issue-50 207 5 http://www.me.gov.ua http://www.me.gov.ua PROPN issue-50 207 6 the the DET issue-50 207 7 official official ADJ issue-50 207 8 website website NOUN issue-50 207 9 of of ADP issue-50 207 10 the the DET issue-50 207 11 state state NOUN issue-50 207 12 treasury treasury PROPN issue-50 207 13 service service NOUN issue-50 207 14 of of ADP issue-50 207 15 ukraine ukraine NOUN issue-50 207 16 [ [ X issue-50 207 17 electronic electronic ADJ issue-50 207 18 resource resource NOUN issue-50 207 19 ] ] PUNCT issue-50 207 20 . . PUNCT issue-50 208 1 – – PUNCT issue-50 208 2 retrieved retrieve VERB issue-50 208 3 from from ADP issue-50 208 4 : : PUNCT issue-50 208 5 http://www.treasury.gov.ua http://www.treasury.gov.ua VERB issue-50 208 6 the the DET issue-50 208 7 official official ADJ issue-50 208 8 website website NOUN issue-50 208 9 of of ADP issue-50 208 10 the the DET issue-50 208 11 state state NOUN issue-50 208 12 statistics statistic NOUN issue-50 208 13 service service NOUN issue-50 208 14 of of ADP issue-50 208 15 ukraine ukraine NOUN issue-50 208 16 [ [ X issue-50 208 17 electronic electronic ADJ issue-50 208 18 resource resource NOUN issue-50 208 19 ] ] PUNCT issue-50 208 20 . . PUNCT issue-50 209 1 – – PUNCT issue-50 209 2 retrieved retrieve VERB issue-50 209 3 from from ADP issue-50 209 4 : : PUNCT issue-50 209 5 http://www.ukrstat.gov.ua http://www.ukrstat.gov.ua PROPN issue-50 209 6 . . PUNCT issue-50 209 7 muller muller PROPN issue-50 209 8 , , PUNCT issue-50 209 9 p. p. NOUN issue-50 209 10 ( ( PUNCT issue-50 209 11 2013 2013 NUM issue-50 209 12 ) ) PUNCT issue-50 209 13 . . PUNCT issue-50 210 1 from from ADP issue-50 210 2 shadow shadow NOUN issue-50 210 3 to to ADP issue-50 210 4 formal formal ADJ issue-50 210 5 economy economy NOUN issue-50 210 6 : : PUNCT issue-50 210 7 levelling level VERB issue-50 210 8 the the DET issue-50 210 9 playing play VERB issue-50 210 10 field field NOUN issue-50 210 11 in in ADP issue-50 210 12 the the DET issue-50 210 13 single single ADJ issue-50 210 14 market market NOUN issue-50 210 15 . . PUNCT issue-50 211 1 policy policy NOUN issue-50 211 2 department department PROPN issue-50 211 3 of of ADP issue-50 211 4 european european PROPN issue-50 211 5 parliament parliament NOUN issue-50 211 6 , , PUNCT issue-50 211 7 108 108 NUM issue-50 211 8 p. p. NOUN issue-50 211 9 the the DET issue-50 211 10 tax tax NOUN issue-50 211 11 code code NOUN issue-50 211 12 of of ADP issue-50 211 13 ukraine ukraine NOUN issue-50 211 14 of of ADP issue-50 211 15 02.12.2010 02.12.2010 PROPN issue-50 211 16 № № ADP issue-50 211 17 2755 2755 NUM issue-50 211 18 - - SYM issue-50 211 19 vi vi NOUN issue-50 212 1 [ [ X issue-50 212 2 electronic electronic ADJ issue-50 212 3 resource resource NOUN issue-50 212 4 ] ] PUNCT issue-50 212 5 . . PUNCT issue-50 213 1 – – PUNCT issue-50 213 2 retrieved retrieve VERB issue-50 213 3 from from ADP issue-50 213 4 : : PUNCT issue-50 213 5 http://zakon4.rada.gov.ua/laws/show/2755-17 http://zakon4.rada.gov.ua/laws/show/2755-17 ADP issue-50 213 6 desiatniuk desiatniuk NOUN issue-50 213 7 , , PUNCT issue-50 213 8 о.м о.м PROPN issue-50 213 9 . . PUNCT issue-50 214 1 ( ( PUNCT issue-50 214 2 2013 2013 NUM issue-50 214 3 ) ) PUNCT issue-50 214 4 . . PUNCT issue-50 215 1 tax tax NOUN issue-50 215 2 debt debt NOUN issue-50 215 3 management management NOUN issue-50 215 4 : : PUNCT issue-50 215 5 tutorial tutorial NOUN issue-50 215 6 . . PUNCT issue-50 216 1 – – PUNCT issue-50 216 2 ternopil ternopil VERB issue-50 216 3 : : PUNCT issue-50 216 4 vector vector NOUN issue-50 216 5 , , PUNCT issue-50 216 6 340 340 NUM issue-50 216 7 p. p. NOUN issue-50 216 8 the the DET issue-50 216 9 official official ADJ issue-50 216 10 website website NOUN issue-50 216 11 of of ADP issue-50 216 12 the the DET issue-50 216 13 state state NOUN issue-50 216 14 fiscal fiscal ADJ issue-50 216 15 service service NOUN issue-50 216 16 of of ADP issue-50 216 17 ukraine ukraine NOUN issue-50 217 1 [ [ X issue-50 217 2 electronic electronic ADJ issue-50 217 3 resource resource NOUN issue-50 217 4 ] ] PUNCT issue-50 217 5 . . PUNCT issue-50 218 1 – – PUNCT issue-50 218 2 retrieved retrieve VERB issue-50 218 3 from from ADP issue-50 218 4 : : PUNCT issue-50 218 5 http://sfs.gov.ua/ http://sfs.gov.ua/ NOUN issue-50 218 6 melnyk melnyk ADV issue-50 218 7 , , PUNCT issue-50 218 8 v.m v.m PROPN issue-50 218 9 . . PUNCT issue-50 218 10 ( ( PUNCT issue-50 218 11 2006 2006 NUM issue-50 218 12 ) ) PUNCT issue-50 218 13 . . PUNCT issue-50 219 1 tax tax NOUN issue-50 219 2 debt debt NOUN issue-50 219 3 in in ADP issue-50 219 4 ukraine ukraine NOUN issue-50 219 5 : : PUNCT issue-50 219 6 causes cause NOUN issue-50 219 7 and and CCONJ issue-50 219 8 methods method NOUN issue-50 219 9 of of ADP issue-50 219 10 reducing reduce VERB issue-50 219 11 . . PUNCT issue-50 220 1 scientific scientific ADJ issue-50 220 2 journal journal NOUN issue-50 220 3 of of ADP issue-50 220 4 the the DET issue-50 220 5 national national PROPN issue-50 220 6 academy academy PROPN issue-50 220 7 of of ADP issue-50 220 8 state state PROPN issue-50 220 9 fiscal fiscal ADJ issue-50 220 10 service service NOUN issue-50 220 11 of of ADP issue-50 220 12 ukraine ukraine NOUN issue-50 220 13 ( ( PUNCT issue-50 220 14 economics economics NOUN issue-50 220 15 , , PUNCT issue-50 220 16 law law NOUN issue-50 220 17 ): ): PUNCT issue-50 220 18 nаsfsu nаsfsu PROPN issue-50 220 19 , , PUNCT issue-50 220 20 issue issue VERB issue-50 220 21 3 3 NUM issue-50 220 22 ( ( PUNCT issue-50 220 23 34 34 NUM issue-50 220 24 ) ) PUNCT issue-50 220 25 , , PUNCT issue-50 221 1 p. p. NOUN issue-50 221 2 74 74 NUM issue-50 221 3 - - SYM issue-50 221 4 81 81 NUM issue-50 221 5 . . PUNCT issue-50 222 1 krysovatyi krysovatyi NOUN issue-50 222 2 , , PUNCT issue-50 222 3 а.і а.і PROPN issue-50 222 4 . . PROPN issue-50 222 5 ( ( PUNCT issue-50 222 6 2005 2005 NUM issue-50 222 7 ) ) PUNCT issue-50 222 8 . . PUNCT issue-50 223 1 theoretical theoretical ADJ issue-50 223 2 and and CCONJ issue-50 223 3 organizational organizational ADJ issue-50 223 4 dominants dominant NOUN issue-50 223 5 and and CCONJ issue-50 223 6 practice practice NOUN issue-50 223 7 of of ADP issue-50 223 8 the the DET issue-50 223 9 implementation implementation NOUN issue-50 223 10 of of ADP issue-50 223 11 fiscal fiscal ADJ issue-50 223 12 policy policy NOUN issue-50 223 13 in in ADP issue-50 223 14 ukraine ukraine NOUN issue-50 223 15 : : PUNCT issue-50 223 16 monograph monograph NOUN issue-50 223 17 . . PUNCT issue-50 224 1 – – PUNCT issue-50 224 2 теrnopil теrnopil ADJ issue-50 224 3 : : PUNCT issue-50 224 4 carte carte NOUN issue-50 224 5 - - PUNCT issue-50 224 6 blanche blanche NOUN issue-50 224 7 , , PUNCT issue-50 224 8 2005 2005 NUM issue-50 224 9 . . PUNCT issue-50 224 10 – – PUNCT issue-50 224 11 371 371 NUM issue-50 224 12 p. p. NOUN issue-50 224 13 ohon ohon NUM issue-50 224 14 , , PUNCT issue-50 224 15 ts.h ts.h NOUN issue-50 224 16 . . PUNCT issue-50 225 1 ( ( PUNCT issue-50 225 2 2003 2003 NUM issue-50 225 3 ) ) PUNCT issue-50 225 4 . . PUNCT issue-50 226 1 budget budget NOUN issue-50 226 2 revenues revenue NOUN issue-50 226 3 in in ADP issue-50 226 4 ukraine ukraine NOUN issue-50 226 5 : : PUNCT issue-50 226 6 theory theory NOUN issue-50 226 7 and and CCONJ issue-50 226 8 practice practice NOUN issue-50 226 9 . . PUNCT issue-50 227 1 monograph monograph NOUN issue-50 227 2 . . PUNCT issue-50 228 1 – – PUNCT issue-50 228 2 к к X issue-50 228 3 . . PUNCT issue-50 228 4 : : PUNCT issue-50 228 5 kyiv kyiv PROPN issue-50 228 6 national national PROPN issue-50 228 7 economical economical ADJ issue-50 228 8 and and CCONJ issue-50 228 9 trade trade NOUN issue-50 228 10 university university NOUN issue-50 228 11 , , PUNCT issue-50 228 12 580 580 NUM issue-50 228 13 p. p. NOUN issue-50 228 14 baltic baltic PROPN issue-50 228 15 journal journal PROPN issue-50 228 16 of of ADP issue-50 228 17 economic economic ADJ issue-50 228 18 studies study NOUN issue-50 228 19 141 141 NUM issue-50 228 20 vol vol NOUN issue-50 228 21 . . PROPN issue-50 229 1 1 1 NUM issue-50 229 2 , , PUNCT issue-50 229 3 no no INTJ issue-50 229 4 . . NOUN issue-50 229 5 2 2 NUM issue-50 229 6 , , PUNCT issue-50 229 7 2015 2015 NUM issue-50 229 8 лариса лариса NOUN issue-50 229 9 сидельникова сидельникова PROPN issue-50 229 10 феномен феномен PROPN issue-50 229 11 налоговых налоговых PROPN issue-50 229 12 потерь потерь VERB issue-50 229 13 бюджетных бюджетных NOUN issue-50 229 14 ресурсов ресурсов PROPN issue-50 229 15 государства государства PROPN issue-50 229 16 аннотация аннотация NOUN issue-50 229 17 . . PUNCT issue-50 230 1 целью целью PROPN issue-50 230 2 работы работы PROPN issue-50 230 3 является является VERB issue-50 230 4 структуризация структуризация PROPN issue-50 230 5 категориально категориально PROPN issue-50 230 6 - - PUNCT issue-50 230 7 понятийного понятийного NOUN issue-50 230 8 аппарата аппарата PROPN issue-50 230 9 феномена феномена PROPN issue-50 230 10 налоговых налоговых PROPN issue-50 230 11 потерь потерь VERB issue-50 230 12 бюджетных бюджетных PROPN issue-50 230 13 ресурсов ресурсов PROPN issue-50 230 14 государства государства PROPN issue-50 230 15 , , PUNCT issue-50 230 16 а а PROPN issue-50 230 17 именно именно NOUN issue-50 230 18 : : PUNCT issue-50 231 1 уточнение уточнение PROPN issue-50 231 2 понятий понятий NOUN issue-50 231 3 « « PUNCT issue-50 231 4 налоговый налоговый PROPN issue-50 231 5 разрыв разрыв NOUN issue-50 231 6 » » PUNCT issue-50 231 7 , , PUNCT issue-50 231 8 « « PUNCT issue-50 231 9 налоговые налоговые ADJ issue-50 231 10 расходы расходы NOUN issue-50 231 11 » » PUNCT issue-50 231 12 , , PUNCT issue-50 231 13 « « PUNCT issue-50 231 14 налоговые налоговые ADJ issue-50 231 15 потери потери NOUN issue-50 231 16 » » NOUN issue-50 231 17 , , PUNCT issue-50 231 18 а а PROPN issue-50 231 19 также также PROPN issue-50 231 20 определение определение VERB issue-50 231 21 объемов объемов PROPN issue-50 231 22 налоговых налоговых PROPN issue-50 231 23 потерь потерь NOUN issue-50 231 24 сводного сводного NOUN issue-50 231 25 бюджета бюджета CCONJ issue-50 231 26 украины украины NOUN issue-50 231 27 . . PUNCT issue-50 232 1 методика методика NOUN issue-50 232 2 . . PUNCT issue-50 233 1 большинство большинство PROPN issue-50 233 2 современных современных PROPN issue-50 233 3 исследователей исследователей PROPN issue-50 233 4 трактуют трактуют VERB issue-50 233 5 налоговые налоговые PROPN issue-50 233 6 разрывы разрывы NOUN issue-50 233 7 как как VERB issue-50 233 8 сумму сумму PROPN issue-50 233 9 налогов налогов NOUN issue-50 233 10 , , PUNCT issue-50 233 11 которые которые PROPN issue-50 233 12 не не PROPN issue-50 233 13 поступили поступили PROPN issue-50 233 14 в в PROPN issue-50 233 15 бюджет бюджет NOUN issue-50 233 16 в в PROPN issue-50 233 17 результате результате PROPN issue-50 233 18 теневой теневой NOUN issue-50 233 19 экономики экономики NOUN issue-50 233 20 , , PUNCT issue-50 233 21 уклонения уклонения NOUN issue-50 233 22 от от ADP issue-50 233 23 уплаты уплаты PROPN issue-50 233 24 налогов налогов PROPN issue-50 233 25 и и PROPN issue-50 233 26 наличия наличия VERB issue-50 233 27 налогового налогового ADJ issue-50 233 28 долга долга NOUN issue-50 233 29 . . PUNCT issue-50 234 1 в в PROPN issue-50 234 2 то то ADP issue-50 234 3 же же NOUN issue-50 234 4 время время NOUN issue-50 234 5 , , PUNCT issue-50 234 6 значительные значительные NOUN issue-50 234 7 асимметрии асимметрии NOUN issue-50 234 8 налоговой налоговой VERB issue-50 234 9 компоненты компоненты PROPN issue-50 234 10 бюджетных бюджетных PROPN issue-50 234 11 ресурсов ресурсов PROPN issue-50 234 12 государства государства PROPN issue-50 234 13 возникают возникают VERB issue-50 234 14 и и PROPN issue-50 234 15 в в PROPN issue-50 234 16 результате результате NOUN issue-50 234 17 потерь потерь NOUN issue-50 234 18 бюджетов бюджетов ADJ issue-50 234 19 всех всех NOUN issue-50 234 20 уровней уровней VERB issue-50 234 21 от от ADP issue-50 234 22 предоставления предоставления ADJ issue-50 234 23 налоговых налоговых PROPN issue-50 234 24 льгот льгот PROPN issue-50 234 25 . . PUNCT issue-50 235 1 в в PROPN issue-50 235 2 современной современной PROPN issue-50 235 3 экономической экономической PROPN issue-50 235 4 литературе литературе PROPN issue-50 235 5 такие такие PROPN issue-50 235 6 потери потери PROPN issue-50 235 7 принято принято VERB issue-50 235 8 трактовать трактовать ADV issue-50 235 9 как как ADP issue-50 235 10 налоговые налоговые ADJ issue-50 235 11 расходы расходы NOUN issue-50 235 12 . . PUNCT issue-50 236 1 считаем считаем PROPN issue-50 236 2 , , PUNCT issue-50 236 3 что что NOUN issue-50 236 4 понятие понятие NOUN issue-50 236 5 « « PUNCT issue-50 236 6 налоговые налоговые ADJ issue-50 236 7 потери потери NOUN issue-50 236 8 » » PUNCT issue-50 236 9 обобщает обобщает NOUN issue-50 236 10 и и NOUN issue-50 236 11 включает включает NOUN issue-50 236 12 в в PROPN issue-50 236 13 себя себя NOUN issue-50 236 14 потенциально потенциально ADP issue-50 236 15 возможные возможные ADJ issue-50 236 16 объемы объемы NOUN issue-50 236 17 налоговых налоговых PROPN issue-50 236 18 поступлений поступлений PROPN issue-50 236 19 , , PUNCT issue-50 236 20 которые которые ADP issue-50 236 21 государственный государственный NOUN issue-50 236 22 и и PROPN issue-50 236 23 местные местные NOUN issue-50 236 24 бюджеты бюджеты PROPN issue-50 236 25 не не PROPN issue-50 236 26 получили получили VERB issue-50 236 27 в в PROPN issue-50 236 28 результате результате PROPN issue-50 236 29 существования существования PROPN issue-50 236 30 феноменов феноменов ADJ issue-50 236 31 « « PUNCT issue-50 236 32 налоговые налоговые ADJ issue-50 236 33 разрывы разрывы NOUN issue-50 236 34 » » PUNCT issue-50 236 35 и и PROPN issue-50 236 36 « « PUNCT issue-50 236 37 налоговые налоговые ADJ issue-50 236 38 расходы расходы NOUN issue-50 236 39 » » PUNCT issue-50 236 40 , , PUNCT issue-50 236 41 а а PROPN issue-50 236 42 объем объем NOUN issue-50 236 43 потерь потерь VERB issue-50 236 44 бюджетных бюджетных NOUN issue-50 236 45 ресурсов ресурсов PROPN issue-50 236 46 государства государства X issue-50 236 47 в в PROPN issue-50 236 48 части части PROPN issue-50 236 49 их их PROPN issue-50 236 50 налоговой налоговой PROPN issue-50 236 51 составляющей составляющей PROPN issue-50 236 52 равняется равняется PROPN issue-50 236 53 сумме сумме PROPN issue-50 236 54 предоставленных предоставленных PROPN issue-50 236 55 налоговых налоговых PROPN issue-50 236 56 льгот льгот PROPN issue-50 236 57 , , PUNCT issue-50 236 58 непогашенного непогашенного ADJ issue-50 236 59 налогового налогового ADJ issue-50 236 60 долга долга PROPN issue-50 236 61 субъектов субъектов PROPN issue-50 236 62 хозяйствования хозяйствования PROPN issue-50 236 63 и и NOUN issue-50 236 64 потерь потерь NOUN issue-50 236 65 налоговых налоговых PROPN issue-50 236 66 поступлений поступлений PROPN issue-50 236 67 в в PROPN issue-50 236 68 результате результате PROPN issue-50 236 69 функционирования функционирования PROPN issue-50 236 70 теневой теневой NOUN issue-50 236 71 экономики экономики NOUN issue-50 236 72 . . PUNCT issue-50 237 1 исследование исследование PROPN issue-50 237 2 основывается основывается PROPN issue-50 237 3 на на PROPN issue-50 237 4 анализе анализе PROPN issue-50 237 5 налоговых налоговых PROPN issue-50 237 6 потерь потерь VERB issue-50 237 7 бюджетных бюджетных NOUN issue-50 237 8 ресурсов ресурсов NOUN issue-50 237 9 украины украины PROPN issue-50 237 10 в в PROPN issue-50 237 11 период период PROPN issue-50 237 12 2004 2004 NUM issue-50 237 13 - - SYM issue-50 237 14 2014 2014 NUM issue-50 237 15 годов годов PROPN issue-50 237 16 . . PUNCT issue-50 238 1 результаты результаты PROPN issue-50 238 2 исследования исследования PROPN issue-50 238 3 засвидетельствовали засвидетельствовали ADJ issue-50 238 4 колоссальные колоссальные NOUN issue-50 238 5 потери потери PROPN issue-50 238 6 бюджетных бюджетных NOUN issue-50 238 7 ресурсов ресурсов NOUN issue-50 238 8 в в PROPN issue-50 238 9 украине украине PROPN issue-50 238 10 в в PROPN issue-50 238 11 результате результате PROPN issue-50 238 12 несовершенства несовершенства VERB issue-50 238 13 налоговой налоговой NOUN issue-50 238 14 системы системы PROPN issue-50 238 15 , , PUNCT issue-50 238 16 распространения распространения PROPN issue-50 238 17 теневых теневых PROPN issue-50 238 18 операций операций VERB issue-50 238 19 , , PUNCT issue-50 238 20 уклонения уклонения NOUN issue-50 238 21 от от ADP issue-50 238 22 налогообложения налогообложения NOUN issue-50 238 23 , , PUNCT issue-50 238 24 неэффективной неэффективной NOUN issue-50 238 25 реализации реализации ADJ issue-50 238 26 налоговой налоговой NOUN issue-50 238 27 политики политики NOUN issue-50 238 28 . . PUNCT issue-50 239 1 сводный сводный NOUN issue-50 239 2 бюджет бюджет NOUN issue-50 239 3 теряет теряет PROPN issue-50 239 4 объемы объемы NOUN issue-50 239 5 денежных денежных PROPN issue-50 239 6 средств средств VERB issue-50 239 7 , , PUNCT issue-50 239 8 равных равных NOUN issue-50 239 9 в в PROPN issue-50 239 10 среднем среднем PROPN issue-50 239 11 53,30 53,30 NUM issue-50 239 12 % % NOUN issue-50 239 13 фактических фактических ADP issue-50 239 14 налоговых налоговых PROPN issue-50 239 15 поступлений поступлений PROPN issue-50 239 16 на на PROPN issue-50 239 17 протяжении протяжении PROPN issue-50 239 18 исследуемого исследуемого PROPN issue-50 239 19 периода периода PROPN issue-50 239 20 . . PUNCT issue-50 240 1 сумма сумма PROPN issue-50 240 2 налоговых налоговых PROPN issue-50 240 3 потерь потерь VERB issue-50 240 4 бюджетных бюджетных NOUN issue-50 240 5 ресурсов ресурсов PROPN issue-50 240 6 государства государства X issue-50 240 7 в в PROPN issue-50 240 8 2014 2014 NUM issue-50 240 9 году году ADJ issue-50 240 10 эквивалентна эквивалентна ADJ issue-50 240 11 суммарным суммарным VERB issue-50 240 12 фактическим фактическим PROPN issue-50 240 13 расходам расходам NOUN issue-50 240 14 сводного сводного NOUN issue-50 240 15 бюджета бюджета CCONJ issue-50 240 16 украины украины PROPN issue-50 240 17 на на PROPN issue-50 240 18 социальную социальную PROPN issue-50 240 19 защиту защиту NOUN issue-50 240 20 и и PROPN issue-50 240 21 социальное социальное NOUN issue-50 240 22 обеспечение обеспечение PROPN issue-50 240 23 , , PUNCT issue-50 240 24 оборону оборону NOUN issue-50 240 25 , , PUNCT issue-50 240 26 общественный общественный NOUN issue-50 240 27 порядок порядок NOUN issue-50 240 28 , , PUNCT issue-50 240 29 безопасность безопасность PROPN issue-50 240 30 и и PROPN issue-50 240 31 судебную судебную NOUN issue-50 240 32 власть власть ADJ issue-50 240 33 . . PUNCT issue-50 241 1 даже даже PROPN issue-50 241 2 с с PROPN issue-50 241 3 учетом учетом NOUN issue-50 241 4 позиции позиции VERB issue-50 241 5 зарубежных зарубежных PROPN issue-50 241 6 экономистов экономистов PROPN issue-50 241 7 , , PUNCT issue-50 241 8 что что NOUN issue-50 241 9 лишь лишь NOUN issue-50 241 10 1/3 1/3 NUM issue-50 241 11 налогового налогового ADJ issue-50 241 12 разрыва разрыва PROPN issue-50 241 13 при при PROPN issue-50 241 14 внедрении внедрении PROPN issue-50 241 15 мероприятий мероприятий PROPN issue-50 241 16 по по PROPN issue-50 241 17 детенизации детенизации VERB issue-50 241 18 экономики экономики ADJ issue-50 241 19 может может NOUN issue-50 241 20 быть быть NOUN issue-50 241 21 переведена переведена NOUN issue-50 241 22 в в PROPN issue-50 241 23 фактические фактические PROPN issue-50 241 24 налоговые налоговые PROPN issue-50 241 25 поступления поступления PROPN issue-50 241 26 , , PUNCT issue-50 241 27 дополнительные дополнительные NOUN issue-50 241 28 ресурсы ресурсы NOUN issue-50 241 29 сводного сводного NOUN issue-50 241 30 бюджета бюджета CCONJ issue-50 241 31 украины украины VERB issue-50 241 32 от от PRON issue-50 241 33 ликвидации ликвидации PROPN issue-50 241 34 налоговых налоговых PROPN issue-50 241 35 разрывов разрывов PROPN issue-50 241 36 будут будут PROPN issue-50 241 37 весомыми весомыми X issue-50 241 38 . . PUNCT issue-50 242 1 определено определено PROPN issue-50 242 2 , , PUNCT issue-50 242 3 что что NOUN issue-50 242 4 эффективное эффективное PROPN issue-50 242 5 управление управление PROPN issue-50 242 6 налоговыми налоговыми PROPN issue-50 242 7 разрывами разрывами PROPN issue-50 242 8 и и PROPN issue-50 242 9 налоговыми налоговыми PROPN issue-50 242 10 расходами расходами PROPN issue-50 242 11 , , PUNCT issue-50 242 12 а а PROPN issue-50 242 13 , , PUNCT issue-50 242 14 следовательно следовательно NOUN issue-50 242 15 , , PUNCT issue-50 242 16 снижение снижение PROPN issue-50 242 17 объемов объемов PROPN issue-50 242 18 налоговых налоговых PROPN issue-50 242 19 потерь потерь VERB issue-50 242 20 бюджетных бюджетных PROPN issue-50 242 21 ресурсов ресурсов PROPN issue-50 242 22 обеспечит обеспечит PROPN issue-50 242 23 коррекцию коррекцию PROPN issue-50 242 24 фискальных фискальных PROPN issue-50 242 25 асимметрий асимметрий PROPN issue-50 242 26 и и PROPN issue-50 242 27 дисбалансов дисбалансов NOUN issue-50 242 28 , , PUNCT issue-50 242 29 будет будет ADJ issue-50 242 30 способствовать способствовать PROPN issue-50 242 31 достижению достижению NOUN issue-50 242 32 фискального фискального ADJ issue-50 242 33 равновесия равновесия NOUN issue-50 242 34 государства государства NOUN issue-50 242 35 , , PUNCT issue-50 242 36 обусловит обусловит PROPN issue-50 242 37 синхронизацию синхронизацию PROPN issue-50 242 38 фискальной фискальной PROPN issue-50 242 39 и и PROPN issue-50 242 40 монетарной монетарной PROPN issue-50 242 41 политики политики NOUN issue-50 242 42 , , PUNCT issue-50 242 43 и и PROPN issue-50 242 44 в в PROPN issue-50 242 45 итоге итоге NOUN issue-50 242 46 , , PUNCT issue-50 242 47 позволит позволит ADJ issue-50 242 48 сократить сократить NOUN issue-50 242 49 потребности потребности PROPN issue-50 242 50 украины украины PROPN issue-50 242 51 в в PROPN issue-50 242 52 долговом долговом PROPN issue-50 242 53 финансировании финансировании PROPN issue-50 242 54 и и PROPN issue-50 242 55 снизить снизить NOUN issue-50 242 56 ее ее PRON issue-50 242 57 долговую долговую ADJ issue-50 242 58 зависимость зависимость PROPN issue-50 242 59 . . PUNCT issue-50 243 1 практическое практическое PROPN issue-50 243 2 значение значение PROPN issue-50 243 3 . . PUNCT issue-50 244 1 обоснование обоснование PROPN issue-50 244 2 выводов выводов PROPN issue-50 244 3 , , PUNCT issue-50 244 4 что что PROPN issue-50 244 5 основные основные PROPN issue-50 244 6 резервы резервы PROPN issue-50 244 7 увеличения увеличения NOUN issue-50 244 8 налоговой налоговой NOUN issue-50 244 9 компоненты компоненты PROPN issue-50 244 10 бюджетных бюджетных NOUN issue-50 244 11 ресурсов ресурсов PROPN issue-50 244 12 государства государства PROPN issue-50 244 13 путем путем NOUN issue-50 244 14 предотвращения предотвращения PROPN issue-50 244 15 налоговых налоговых NOUN issue-50 244 16 потерь потерь VERB issue-50 244 17 кроются кроются PROPN issue-50 244 18 именно именно PROPN issue-50 244 19 в в PROPN issue-50 244 20 плоскости плоскости PROPN issue-50 244 21 оптимизации оптимизации PROPN issue-50 244 22 налоговой налоговой NOUN issue-50 244 23 политики политики PROPN issue-50 244 24 и и PROPN issue-50 244 25 выведения выведения PROPN issue-50 244 26 активов активов NOUN issue-50 244 27 субъектов субъектов PROPN issue-50 244 28 хозяйствования хозяйствования PROPN issue-50 245 1 из из PROPN issue-50 245 2 « « PUNCT issue-50 245 3 тени тени ADJ issue-50 245 4 » » PUNCT issue-50 245 5 , , PUNCT issue-50 245 6 позволяет позволяет ADJ issue-50 245 7 разработать разработать X issue-50 245 8 направления направления PROPN issue-50 245 9 совершенствования совершенствования PROPN issue-50 245 10 налоговых налоговых PROPN issue-50 245 11 форм форм PROPN issue-50 245 12 финансирования финансирования ADV issue-50 245 13 общественных общественных PROPN issue-50 245 14 расходов расходов ADJ issue-50 245 15 . . PUNCT issue-50 246 1 значение значение PROPN issue-50 246 2 / / SYM issue-50 246 3 оригинальность оригинальность PROPN issue-50 246 4 . . PUNCT issue-50 247 1 полученные полученные ADJ issue-50 247 2 данные данные PROPN issue-50 247 3 способны способны PROPN issue-50 247 4 обеспечить обеспечить PROPN issue-50 247 5 лучшее лучшее NOUN issue-50 247 6 понимание понимание PROPN issue-50 247 7 причин причин PROPN issue-50 247 8 дисбалансов дисбалансов PROPN issue-50 247 9 государственных государственных PROPN issue-50 247 10 финансов финансов NOUN issue-50 247 11 украины украины PROPN issue-50 247 12 и и PROPN issue-50 247 13 путей путей NOUN issue-50 247 14 их их PROPN issue-50 247 15 стабилизации стабилизации NOUN issue-50 247 16 . . PUNCT