id sid tid token lemma pos issue-519 1 1 baltic baltic PROPN issue-519 1 2 journal journal PROPN issue-519 1 3 of of ADP issue-519 1 4 economic economic ADJ issue-519 1 5 studies study NOUN issue-519 1 6 346 346 NUM issue-519 1 7 vol vol NOUN issue-519 1 8 . . NOUN issue-519 2 1 4 4 NUM issue-519 2 2 , , PUNCT issue-519 2 3 no no INTJ issue-519 2 4 . . NOUN issue-519 2 5 4 4 NUM issue-519 2 6 , , PUNCT issue-519 2 7 2018 2018 NUM issue-519 2 8 corresponding correspond VERB issue-519 2 9 author author NOUN issue-519 2 10 : : PUNCT issue-519 2 11 1 1 NUM issue-519 2 12 dnipropetrovsk dnipropetrovsk NOUN issue-519 2 13 state state PROPN issue-519 2 14 university university PROPN issue-519 2 15 of of ADP issue-519 2 16 internal internal PROPN issue-519 2 17 affairs affairs PROPN issue-519 2 18 , , PUNCT issue-519 2 19 ukraine ukraine NOUN issue-519 2 20 . . PUNCT issue-519 3 1 2 2 NUM issue-519 3 2 university university NOUN issue-519 3 3 of of ADP issue-519 3 4 modern modern ADJ issue-519 3 5 knowledge knowledge NOUN issue-519 3 6 , , PUNCT issue-519 3 7 ukraine ukraine NOUN issue-519 3 8 . . PUNCT issue-519 4 1 3 3 NUM issue-519 4 2 national national PROPN issue-519 4 3 academy academy PROPN issue-519 4 4 of of ADP issue-519 4 5 internal internal PROPN issue-519 4 6 affairs affairs PROPN issue-519 4 7 , , PUNCT issue-519 4 8 ukraine ukraine NOUN issue-519 4 9 . . PUNCT issue-519 5 1 e e X issue-519 5 2 - - NOUN issue-519 5 3 mail mail NOUN issue-519 5 4 : : PUNCT issue-519 5 5 zarybey@bigmir.net zarybey@bigmir.net PROPN issue-519 5 6 doi doi PROPN issue-519 5 7 : : PUNCT issue-519 5 8 https://doi.org/10.30525/2256-0742/2018-4-4-346-350 https://doi.org/10.30525/2256-0742/2018-4-4-346-350 PROPN issue-519 5 9 status status NOUN issue-519 5 10 of of ADP issue-519 5 11 the the DET issue-519 5 12 taxpayer taxpayer NOUN issue-519 5 13 in in ADP issue-519 5 14 a a DET issue-519 5 15 tax tax NOUN issue-519 5 16 legal legal ADJ issue-519 5 17 mechanism mechanism NOUN issue-519 5 18 volodymyr volodymyr NOUN issue-519 5 19 uvarov1 uvarov1 PROPN issue-519 5 20 , , PUNCT issue-519 5 21 dmytro dmytro PROPN issue-519 5 22 mirkovets2 mirkovets2 PROPN issue-519 5 23 , , PUNCT issue-519 5 24 viktoriia viktoriia NOUN issue-519 5 25 zarubei3 zarubei3 PROPN issue-519 5 26 abstract abstract PROPN issue-519 5 27 . . PUNCT issue-519 6 1 the the DET issue-519 6 2 aim aim NOUN issue-519 6 3 of of ADP issue-519 6 4 the the DET issue-519 6 5 article article NOUN issue-519 6 6 . . PUNCT issue-519 7 1 the the DET issue-519 7 2 theoretical theoretical ADJ issue-519 7 3 and and CCONJ issue-519 7 4 legal legal ADJ issue-519 7 5 bases basis NOUN issue-519 7 6 of of ADP issue-519 7 7 a a DET issue-519 7 8 taxpayer taxpayer NOUN issue-519 7 9 in in ADP issue-519 7 10 the the DET issue-519 7 11 tax tax NOUN issue-519 7 12 legal legal ADJ issue-519 7 13 mechanism mechanism NOUN issue-519 7 14 are be AUX issue-519 7 15 considered consider VERB issue-519 7 16 . . PUNCT issue-519 8 1 a a DET issue-519 8 2 comparative comparative ADJ issue-519 8 3 legal legal ADJ issue-519 8 4 study study NOUN issue-519 8 5 of of ADP issue-519 8 6 legal legal ADJ issue-519 8 7 regulations regulation NOUN issue-519 8 8 that that PRON issue-519 8 9 determine determine VERB issue-519 8 10 the the DET issue-519 8 11 place place NOUN issue-519 8 12 of of ADP issue-519 8 13 the the DET issue-519 8 14 taxpayer taxpayer NOUN issue-519 8 15 in in ADP issue-519 8 16 the the DET issue-519 8 17 tax tax NOUN issue-519 8 18 legal legal ADJ issue-519 8 19 mechanism mechanism NOUN issue-519 8 20 is be AUX issue-519 8 21 conducted conduct VERB issue-519 8 22 , , PUNCT issue-519 8 23 and and CCONJ issue-519 8 24 on on ADP issue-519 8 25 this this DET issue-519 8 26 basis basis NOUN issue-519 8 27 , , PUNCT issue-519 8 28 ways way NOUN issue-519 8 29 to to PART issue-519 8 30 improve improve VERB issue-519 8 31 domestic domestic ADJ issue-519 8 32 legislation legislation NOUN issue-519 8 33 in in ADP issue-519 8 34 this this DET issue-519 8 35 sphere sphere NOUN issue-519 8 36 are be AUX issue-519 8 37 determined determine VERB issue-519 8 38 . . PUNCT issue-519 9 1 the the DET issue-519 9 2 subject subject NOUN issue-519 9 3 of of ADP issue-519 9 4 the the DET issue-519 9 5 study study NOUN issue-519 9 6 is be AUX issue-519 9 7 the the DET issue-519 9 8 status status NOUN issue-519 9 9 of of ADP issue-519 9 10 the the DET issue-519 9 11 taxpayer taxpayer NOUN issue-519 9 12 in in ADP issue-519 9 13 the the DET issue-519 9 14 tax tax NOUN issue-519 9 15 legal legal ADJ issue-519 9 16 mechanism mechanism NOUN issue-519 9 17 . . PUNCT issue-519 10 1 methodology methodology NOUN issue-519 10 2 . . PUNCT issue-519 11 1 the the DET issue-519 11 2 research research NOUN issue-519 11 3 is be AUX issue-519 11 4 based base VERB issue-519 11 5 on on ADP issue-519 11 6 the the DET issue-519 11 7 analysis analysis NOUN issue-519 11 8 of of ADP issue-519 11 9 legal legal ADJ issue-519 11 10 regulatory regulatory ADJ issue-519 11 11 acts act NOUN issue-519 11 12 concerning concern VERB issue-519 11 13 the the DET issue-519 11 14 tax tax NOUN issue-519 11 15 legal legal ADJ issue-519 11 16 regulation regulation NOUN issue-519 11 17 in in ADP issue-519 11 18 ukraine ukraine NOUN issue-519 11 19 . . PUNCT issue-519 12 1 based base VERB issue-519 12 2 on on ADP issue-519 12 3 the the DET issue-519 12 4 comparative comparative ADJ issue-519 12 5 legal legal ADJ issue-519 12 6 method method NOUN issue-519 12 7 of of ADP issue-519 12 8 research research NOUN issue-519 12 9 of of ADP issue-519 12 10 certain certain ADJ issue-519 12 11 provisions provision NOUN issue-519 12 12 of of ADP issue-519 12 13 ukrainian ukrainian ADJ issue-519 12 14 legislation legislation NOUN issue-519 12 15 , , PUNCT issue-519 12 16 the the DET issue-519 12 17 place place NOUN issue-519 12 18 of of ADP issue-519 12 19 a a DET issue-519 12 20 taxpayer taxpayer NOUN issue-519 12 21 in in ADP issue-519 12 22 the the DET issue-519 12 23 tax tax NOUN issue-519 12 24 legal legal ADJ issue-519 12 25 mechanism mechanism NOUN issue-519 12 26 , , PUNCT issue-519 12 27 as as ADV issue-519 12 28 well well ADV issue-519 12 29 as as ADP issue-519 12 30 the the DET issue-519 12 31 application application NOUN issue-519 12 32 of of ADP issue-519 12 33 positive positive ADJ issue-519 12 34 foreign foreign ADJ issue-519 12 35 experience experience NOUN issue-519 12 36 in in ADP issue-519 12 37 this this DET issue-519 12 38 field field NOUN issue-519 12 39 , , PUNCT issue-519 12 40 are be AUX issue-519 12 41 determined determine VERB issue-519 12 42 . . PUNCT issue-519 13 1 the the DET issue-519 13 2 results result NOUN issue-519 13 3 of of ADP issue-519 13 4 the the DET issue-519 13 5 study study NOUN issue-519 13 6 revealed reveal VERB issue-519 13 7 the the DET issue-519 13 8 need need NOUN issue-519 13 9 for for ADP issue-519 13 10 a a DET issue-519 13 11 detailed detailed ADJ issue-519 13 12 study study NOUN issue-519 13 13 of of ADP issue-519 13 14 defining define VERB issue-519 13 15 taxpayers taxpayer NOUN issue-519 13 16 , , PUNCT issue-519 13 17 taxable taxable ADJ issue-519 13 18 persons person NOUN issue-519 13 19 . . PUNCT issue-519 14 1 practical practical ADJ issue-519 14 2 implications implication NOUN issue-519 14 3 . . PUNCT issue-519 15 1 the the DET issue-519 15 2 taxpayer taxpayer NOUN issue-519 15 3 is be AUX issue-519 15 4 considered consider VERB issue-519 15 5 as as ADP issue-519 15 6 the the DET issue-519 15 7 most most ADV issue-519 15 8 significant significant ADJ issue-519 15 9 element element NOUN issue-519 15 10 for for ADP issue-519 15 11 the the DET issue-519 15 12 existence existence NOUN issue-519 15 13 and and CCONJ issue-519 15 14 development development NOUN issue-519 15 15 of of ADP issue-519 15 16 tax tax NOUN issue-519 15 17 relations relation NOUN issue-519 15 18 . . PUNCT issue-519 16 1 moreover moreover ADV issue-519 16 2 , , PUNCT issue-519 16 3 the the DET issue-519 16 4 formation formation NOUN issue-519 16 5 and and CCONJ issue-519 16 6 development development NOUN issue-519 16 7 of of ADP issue-519 16 8 compulsory compulsory ADJ issue-519 16 9 tax tax NOUN issue-519 16 10 payments payment NOUN issue-519 16 11 , , PUNCT issue-519 16 12 the the DET issue-519 16 13 integration integration NOUN issue-519 16 14 of of ADP issue-519 16 15 such such ADJ issue-519 16 16 payments payment NOUN issue-519 16 17 into into ADP issue-519 16 18 the the DET issue-519 16 19 tax tax NOUN issue-519 16 20 systems system NOUN issue-519 16 21 of of ADP issue-519 16 22 countries country NOUN issue-519 16 23 are be AUX issue-519 16 24 analysed analyse VERB issue-519 16 25 , , PUNCT issue-519 16 26 which which PRON issue-519 16 27 indicates indicate VERB issue-519 16 28 the the DET issue-519 16 29 paramount paramount ADJ issue-519 16 30 importance importance NOUN issue-519 16 31 of of ADP issue-519 16 32 the the DET issue-519 16 33 taxpayer taxpayer NOUN issue-519 16 34 among among ADP issue-519 16 35 any any DET issue-519 16 36 other other ADJ issue-519 16 37 elements element NOUN issue-519 16 38 of of ADP issue-519 16 39 the the DET issue-519 16 40 tax tax NOUN issue-519 16 41 legal legal ADJ issue-519 16 42 mechanism mechanism NOUN issue-519 16 43 . . PUNCT issue-519 17 1 relevance relevance NOUN issue-519 17 2 / / SYM issue-519 17 3 originality originality NOUN issue-519 17 4 . . PUNCT issue-519 18 1 a a DET issue-519 18 2 comparative comparative ADJ issue-519 18 3 analysis analysis NOUN issue-519 18 4 of of ADP issue-519 18 5 the the DET issue-519 18 6 taxpayer taxpayer NOUN issue-519 18 7 in in ADP issue-519 18 8 the the DET issue-519 18 9 tax tax NOUN issue-519 18 10 legal legal ADJ issue-519 18 11 mechanism mechanism NOUN issue-519 18 12 in in ADP issue-519 18 13 foreign foreign ADJ issue-519 18 14 countries country NOUN issue-519 18 15 is be AUX issue-519 18 16 the the DET issue-519 18 17 foundation foundation NOUN issue-519 18 18 for for ADP issue-519 18 19 the the DET issue-519 18 20 improvement improvement NOUN issue-519 18 21 of of ADP issue-519 18 22 most most ADV issue-519 18 23 promising promising ADJ issue-519 18 24 ways way NOUN issue-519 18 25 for for ADP issue-519 18 26 the the DET issue-519 18 27 development development NOUN issue-519 18 28 of of ADP issue-519 18 29 domestic domestic ADJ issue-519 18 30 legislation legislation NOUN issue-519 18 31 in in ADP issue-519 18 32 this this DET issue-519 18 33 sphere sphere NOUN issue-519 18 34 . . PUNCT issue-519 19 1 key key ADJ issue-519 19 2 words word NOUN issue-519 19 3 : : PUNCT issue-519 19 4 tax tax NOUN issue-519 19 5 legal legal ADJ issue-519 19 6 mechanism mechanism NOUN issue-519 19 7 , , PUNCT issue-519 19 8 tax tax NOUN issue-519 19 9 legal legal ADJ issue-519 19 10 relations relation NOUN issue-519 19 11 , , PUNCT issue-519 19 12 subject subject NOUN issue-519 19 13 of of ADP issue-519 19 14 tax tax NOUN issue-519 19 15 legal legal ADJ issue-519 19 16 relations relation NOUN issue-519 19 17 , , PUNCT issue-519 19 18 taxpayer taxpayer NOUN issue-519 19 19 . . PUNCT issue-519 20 1 jel jel PROPN issue-519 20 2 classification classification PROPN issue-519 20 3 : : PUNCT issue-519 20 4 h21 h21 PROPN issue-519 20 5 , , PUNCT issue-519 20 6 h26 h26 PROPN issue-519 20 7 1 1 NUM issue-519 20 8 . . PUNCT issue-519 21 1 the the DET issue-519 21 2 relevance relevance NOUN issue-519 21 3 of of ADP issue-519 21 4 the the DET issue-519 21 5 topic topic NOUN issue-519 21 6 in in ADP issue-519 21 7 the the DET issue-519 21 8 legal legal ADJ issue-519 21 9 mechanism mechanism NOUN issue-519 21 10 of of ADP issue-519 21 11 any any DET issue-519 21 12 tax tax NOUN issue-519 21 13 , , PUNCT issue-519 21 14 both both PRON issue-519 21 15 among among ADP issue-519 21 16 its its PRON issue-519 21 17 main main ADJ issue-519 21 18 and and CCONJ issue-519 21 19 additional additional ADJ issue-519 21 20 elements element NOUN issue-519 21 21 , , PUNCT issue-519 21 22 the the DET issue-519 21 23 subject subject NOUN issue-519 21 24 or or CCONJ issue-519 21 25 the the DET issue-519 21 26 taxpayer taxpayer NOUN issue-519 21 27 is be AUX issue-519 21 28 the the DET issue-519 21 29 most most ADV issue-519 21 30 crucial crucial ADJ issue-519 21 31 element element NOUN issue-519 21 32 for for ADP issue-519 21 33 the the DET issue-519 21 34 existence existence NOUN issue-519 21 35 and and CCONJ issue-519 21 36 development development NOUN issue-519 21 37 of of ADP issue-519 21 38 tax tax NOUN issue-519 21 39 legal legal ADJ issue-519 21 40 relations relation NOUN issue-519 21 41 . . PUNCT issue-519 22 1 being be AUX issue-519 22 2 an an DET issue-519 22 3 obliged obliged ADJ issue-519 22 4 subject subject NOUN issue-519 22 5 of of ADP issue-519 22 6 the the DET issue-519 22 7 tax tax NOUN issue-519 22 8 legal legal ADJ issue-519 22 9 relationship relationship NOUN issue-519 22 10 , , PUNCT issue-519 22 11 the the DET issue-519 22 12 taxpayer taxpayer NOUN issue-519 22 13 is be AUX issue-519 22 14 the the DET issue-519 22 15 only only ADJ issue-519 22 16 participant participant NOUN issue-519 22 17 in in ADP issue-519 22 18 tax tax NOUN issue-519 22 19 and and CCONJ issue-519 22 20 legal legal ADJ issue-519 22 21 relations relation NOUN issue-519 22 22 , , PUNCT issue-519 22 23 which which PRON issue-519 22 24 is be AUX issue-519 22 25 fixed fix VERB issue-519 22 26 in in ADP issue-519 22 27 the the DET issue-519 22 28 legal legal ADJ issue-519 22 29 mechanism mechanism NOUN issue-519 22 30 for for ADP issue-519 22 31 compulsory compulsory ADJ issue-519 22 32 tax tax NOUN issue-519 22 33 payments payment NOUN issue-519 22 34 . . PUNCT issue-519 23 1 in in ADP issue-519 23 2 addition addition NOUN issue-519 23 3 , , PUNCT issue-519 23 4 the the DET issue-519 23 5 taxpayer taxpayer NOUN issue-519 23 6 actually actually ADV issue-519 23 7 transfers transfer VERB issue-519 23 8 aspects aspect NOUN issue-519 23 9 of of ADP issue-519 23 10 will will NOUN issue-519 23 11 expression expression NOUN issue-519 23 12 , , PUNCT issue-519 23 13 consciousness consciousness NOUN issue-519 23 14 , , PUNCT issue-519 23 15 and and CCONJ issue-519 23 16 activity activity NOUN issue-519 23 17 ( ( PUNCT issue-519 23 18 qualities quality NOUN issue-519 23 19 that that SCONJ issue-519 23 20 he he PRON issue-519 23 21 / / SYM issue-519 24 1 she she PRON issue-519 24 2 receives receive VERB issue-519 24 3 as as ADP issue-519 24 4 a a DET issue-519 24 5 subject subject NOUN issue-519 24 6 of of ADP issue-519 24 7 tax tax NOUN issue-519 24 8 legal legal ADJ issue-519 24 9 relations relation NOUN issue-519 24 10 ) ) PUNCT issue-519 24 11 to to ADP issue-519 24 12 the the DET issue-519 24 13 legal legal ADJ issue-519 24 14 mechanism mechanism NOUN issue-519 24 15 . . PUNCT issue-519 25 1 the the DET issue-519 25 2 conscious conscious ADJ issue-519 25 3 will will NOUN issue-519 25 4 , , PUNCT issue-519 25 5 active active ADJ issue-519 25 6 performance performance NOUN issue-519 25 7 of of ADP issue-519 25 8 the the DET issue-519 25 9 taxpayer taxpayer NOUN issue-519 25 10 , , PUNCT issue-519 25 11 his his PRON issue-519 25 12 / / SYM issue-519 25 13 her her PRON issue-519 25 14 lawful lawful ADJ issue-519 25 15 behaviour behaviour NOUN issue-519 25 16 , , PUNCT issue-519 25 17 aimed aim VERB issue-519 25 18 at at ADP issue-519 25 19 creating create VERB issue-519 25 20 the the DET issue-519 25 21 relevant relevant ADJ issue-519 25 22 juridical juridical ADJ issue-519 25 23 facts fact NOUN issue-519 25 24 , , PUNCT issue-519 25 25 will will AUX issue-519 25 26 further far ADV issue-519 25 27 determine determine VERB issue-519 25 28 the the DET issue-519 25 29 implementation implementation NOUN issue-519 25 30 of of ADP issue-519 25 31 other other ADJ issue-519 25 32 elements element NOUN issue-519 25 33 of of ADP issue-519 25 34 the the DET issue-519 25 35 tax tax NOUN issue-519 25 36 legal legal ADJ issue-519 25 37 mechanism mechanism NOUN issue-519 25 38 or or CCONJ issue-519 25 39 fees fee NOUN issue-519 25 40 in in ADP issue-519 25 41 specific specific ADJ issue-519 25 42 tax tax NOUN issue-519 25 43 legal legal ADJ issue-519 25 44 relations relation NOUN issue-519 25 45 . . PUNCT issue-519 26 1 this this DET issue-519 26 2 specificity specificity NOUN issue-519 26 3 and and CCONJ issue-519 26 4 influence influence NOUN issue-519 26 5 on on ADP issue-519 26 6 other other ADJ issue-519 26 7 elements element NOUN issue-519 26 8 of of ADP issue-519 26 9 the the DET issue-519 26 10 tax tax NOUN issue-519 26 11 legal legal ADJ issue-519 26 12 mechanism mechanism NOUN issue-519 26 13 must must AUX issue-519 26 14 be be AUX issue-519 26 15 considered consider VERB issue-519 26 16 by by ADP issue-519 26 17 the the DET issue-519 26 18 legislator legislator NOUN issue-519 26 19 in in ADP issue-519 26 20 the the DET issue-519 26 21 legislative legislative ADJ issue-519 26 22 establishment establishment NOUN issue-519 26 23 of of ADP issue-519 26 24 any any DET issue-519 26 25 taxes taxis NOUN issue-519 26 26 and and CCONJ issue-519 26 27 fees fee NOUN issue-519 26 28 . . PUNCT issue-519 27 1 therefore therefore ADV issue-519 27 2 , , PUNCT issue-519 27 3 an an DET issue-519 27 4 important important ADJ issue-519 27 5 role role NOUN issue-519 27 6 of of ADP issue-519 27 7 the the DET issue-519 27 8 taxpayer taxpayer NOUN issue-519 27 9 in in ADP issue-519 27 10 securing secure VERB issue-519 27 11 the the DET issue-519 27 12 legal legal ADJ issue-519 27 13 mechanism mechanism NOUN issue-519 27 14 of of ADP issue-519 27 15 one one NUM issue-519 27 16 or or CCONJ issue-519 27 17 another another DET issue-519 27 18 compulsory compulsory ADJ issue-519 27 19 tax tax NOUN issue-519 27 20 payment payment NOUN issue-519 27 21 becomes become VERB issue-519 27 22 evident evident ADJ issue-519 27 23 . . PUNCT issue-519 28 1 2 2 X issue-519 28 2 . . X issue-519 28 3 literature literature NOUN issue-519 28 4 review review VERB issue-519 28 5 a a DET issue-519 28 6 significant significant ADJ issue-519 28 7 contribution contribution NOUN issue-519 28 8 to to ADP issue-519 28 9 the the DET issue-519 28 10 study study NOUN issue-519 28 11 of of ADP issue-519 28 12 the the DET issue-519 28 13 taxpayer taxpayer NOUN issue-519 28 14 in in ADP issue-519 28 15 the the DET issue-519 28 16 tax tax NOUN issue-519 28 17 legal legal ADJ issue-519 28 18 mechanism mechanism NOUN issue-519 28 19 was be AUX issue-519 28 20 made make VERB issue-519 28 21 by by ADP issue-519 28 22 foreign foreign ADJ issue-519 28 23 and and CCONJ issue-519 28 24 domestic domestic ADJ issue-519 28 25 scientists scientist NOUN issue-519 28 26 , , PUNCT issue-519 28 27 such such ADJ issue-519 28 28 as as ADP issue-519 28 29 l. l. PROPN issue-519 28 30 v. v. ADP issue-519 28 31 avramenko avramenko PROPN issue-519 28 32 , , PUNCT issue-519 28 33 s. s. PROPN issue-519 28 34 i. i. PROPN issue-519 28 35 ilovaiskyi ilovaiskyi PROPN issue-519 28 36 , , PUNCT issue-519 28 37 a. a. NOUN issue-519 28 38 a. a. NOUN issue-519 28 39 isaiev isaiev PROPN issue-519 28 40 , , PUNCT issue-519 28 41 i. i. PROPN issue-519 28 42 i. i. PROPN issue-519 28 43 kucherov kucherov PROPN issue-519 28 44 , , PUNCT issue-519 28 45 n. n. PROPN issue-519 28 46 p. p. PROPN issue-519 28 47 kucheriavenko kucheriavenko PROPN issue-519 28 48 , , PUNCT issue-519 28 49 i. i. PROPN issue-519 28 50 kh kh PROPN issue-519 28 51 . . PROPN issue-519 28 52     SPACE issue-519 28 53 ozerov ozerov ADJ issue-519 28 54 , , PUNCT issue-519 28 55 o. o. PROPN issue-519 28 56 v. v. PROPN issue-519 28 57 petrishin petrishin PROPN issue-519 28 58 , , PUNCT issue-519 28 59 n. n. PROPN issue-519 28 60 yu yu PROPN issue-519 28 61 . . PROPN issue-519 28 62 pryshva pryshva PROPN issue-519 28 63 , , PUNCT issue-519 28 64 k. k. PROPN issue-519 28 65 d.-g d.-g PROPN issue-519 28 66 . . PUNCT issue-519 29 1 rau rau PROPN issue-519 29 2 , , PUNCT issue-519 29 3 i. i. PROPN issue-519 29 4 t. t. PROPN issue-519 29 5 tarasov tarasov PROPN issue-519 29 6 , , PUNCT issue-519 29 7 n. n. NOUN issue-519 29 8 v. v. ADP issue-519 29 9 tsvik tsvik NOUN issue-519 29 10 . . PUNCT issue-519 30 1 the the DET issue-519 30 2 aim aim NOUN issue-519 30 3 of of ADP issue-519 30 4 the the DET issue-519 30 5 article article NOUN issue-519 30 6 is be AUX issue-519 30 7 to to PART issue-519 30 8 consider consider VERB issue-519 30 9 the the DET issue-519 30 10 theoretical theoretical ADJ issue-519 30 11 and and CCONJ issue-519 30 12 legal legal ADJ issue-519 30 13 bases basis NOUN issue-519 30 14 of of ADP issue-519 30 15 the the DET issue-519 30 16 taxpayer taxpayer NOUN issue-519 30 17 in in ADP issue-519 30 18 the the DET issue-519 30 19 tax tax NOUN issue-519 30 20 legal legal ADJ issue-519 30 21 mechanism mechanism NOUN issue-519 30 22 . . PUNCT issue-519 31 1 a a DET issue-519 31 2 comparative comparative ADJ issue-519 31 3 legal legal ADJ issue-519 31 4 study study NOUN issue-519 31 5 of of ADP issue-519 31 6 legal legal ADJ issue-519 31 7 regulations regulation NOUN issue-519 31 8 that that PRON issue-519 31 9 determine determine VERB issue-519 31 10 the the DET issue-519 31 11 place place NOUN issue-519 31 12 of of ADP issue-519 31 13 a a DET issue-519 31 14 taxpayer taxpayer NOUN issue-519 31 15 in in ADP issue-519 31 16 the the DET issue-519 31 17 tax tax NOUN issue-519 31 18 legal legal ADJ issue-519 31 19 mechanism mechanism NOUN issue-519 31 20 is be AUX issue-519 31 21 conducted conduct VERB issue-519 31 22 , , PUNCT issue-519 31 23 and and CCONJ issue-519 31 24 on on ADP issue-519 31 25 this this DET issue-519 31 26 basis basis NOUN issue-519 31 27 , , PUNCT issue-519 31 28 ways way NOUN issue-519 31 29 to to PART issue-519 31 30 improve improve VERB issue-519 31 31 domestic domestic ADJ issue-519 31 32 legislation legislation NOUN issue-519 31 33 in in ADP issue-519 31 34 this this DET issue-519 31 35 sphere sphere NOUN issue-519 31 36 are be AUX issue-519 31 37 determined determine VERB issue-519 31 38 . . PUNCT issue-519 32 1 3 3 X issue-519 32 2 . . X issue-519 32 3 the the DET issue-519 32 4 main main ADJ issue-519 32 5 material material NOUN issue-519 32 6 the the DET issue-519 32 7 historical historical ADJ issue-519 32 8 aspect aspect NOUN issue-519 32 9 of of ADP issue-519 32 10 the the DET issue-519 32 11 introduction introduction NOUN issue-519 32 12 of of ADP issue-519 32 13 compulsory compulsory ADJ issue-519 32 14 tax tax NOUN issue-519 32 15 payments payment NOUN issue-519 32 16 , , PUNCT issue-519 32 17 their their PRON issue-519 32 18 integration integration NOUN issue-519 32 19 in in ADP issue-519 32 20 the the DET issue-519 32 21 taxation taxation NOUN issue-519 32 22 systems system NOUN issue-519 32 23 of of ADP issue-519 32 24 countries country NOUN issue-519 32 25 demonstrate demonstrate VERB issue-519 32 26 the the DET issue-519 32 27 paramount paramount ADJ issue-519 32 28 importance importance NOUN issue-519 32 29 of of ADP issue-519 32 30 the the DET issue-519 32 31 taxpayer taxpayer NOUN issue-519 32 32 among among ADP issue-519 32 33 any any DET issue-519 32 34 other other ADJ issue-519 32 35 elements element NOUN issue-519 32 36 of of ADP issue-519 32 37 the the DET issue-519 32 38 tax tax NOUN issue-519 32 39 legal legal ADJ issue-519 32 40 mechanism mechanism NOUN issue-519 32 41 . . PUNCT issue-519 33 1 therefore therefore ADV issue-519 33 2 , , PUNCT issue-519 33 3 the the DET issue-519 33 4 specific specific ADJ issue-519 33 5 nature nature NOUN issue-519 33 6 of of ADP issue-519 33 7 the the DET issue-519 33 8 relationship relationship NOUN issue-519 33 9 between between ADP issue-519 33 10 the the DET issue-519 33 11 state state NOUN issue-519 33 12 and and CCONJ issue-519 33 13 potential potential ADJ issue-519 33 14 taxpayers taxpayer NOUN issue-519 33 15 becomes become VERB issue-519 33 16 the the DET issue-519 33 17 foundation foundation NOUN issue-519 33 18 and and CCONJ issue-519 33 19 supporting support VERB issue-519 33 20 structure structure NOUN issue-519 33 21 for for ADP issue-519 33 22 baltic baltic ADJ issue-519 33 23 journal journal PROPN issue-519 33 24 of of ADP issue-519 33 25 economic economic ADJ issue-519 33 26 studies study NOUN issue-519 33 27 347 347 NUM issue-519 33 28 vol vol NOUN issue-519 33 29 . . PROPN issue-519 34 1 4 4 NUM issue-519 34 2 , , PUNCT issue-519 34 3 no no INTJ issue-519 34 4 . . NOUN issue-519 34 5 4 4 NUM issue-519 34 6 , , PUNCT issue-519 34 7 2018 2018 NUM issue-519 34 8 the the DET issue-519 34 9 introduction introduction NOUN issue-519 34 10 and and CCONJ issue-519 34 11 development development NOUN issue-519 34 12 of of ADP issue-519 34 13 taxation taxation NOUN issue-519 34 14 , , PUNCT issue-519 34 15 the the DET issue-519 34 16 legal legal ADJ issue-519 34 17 justification justification NOUN issue-519 34 18 of of ADP issue-519 34 19 its its PRON issue-519 34 20 grounds ground NOUN issue-519 34 21 , , PUNCT issue-519 34 22 and and CCONJ issue-519 34 23 therefore therefore ADV issue-519 34 24 , , PUNCT issue-519 34 25 the the DET issue-519 34 26 possibility possibility NOUN issue-519 34 27 and and CCONJ issue-519 34 28 admissibility admissibility NOUN issue-519 34 29 of of ADP issue-519 34 30 establishing establish VERB issue-519 34 31 compulsory compulsory ADJ issue-519 34 32 tax tax NOUN issue-519 34 33 payments payment NOUN issue-519 34 34 . . PUNCT issue-519 35 1 n. n. PROPN issue-519 35 2 prishva prishva PROPN issue-519 35 3 argues argue VERB issue-519 35 4 ( ( PUNCT issue-519 35 5 pryshva pryshva VERB issue-519 35 6 , , PUNCT issue-519 35 7 2004 2004 NUM issue-519 35 8 ) ) PUNCT issue-519 35 9 that that SCONJ issue-519 35 10 the the DET issue-519 35 11 admissibility admissibility NOUN issue-519 35 12 of of ADP issue-519 35 13 introducing introduce VERB issue-519 35 14 taxes taxis NOUN issue-519 35 15 , , PUNCT issue-519 35 16 recognizing recognize VERB issue-519 35 17 the the DET issue-519 35 18 state state NOUN issue-519 35 19 ’s ’s PART issue-519 35 20 tax tax NOUN issue-519 35 21 sovereignty sovereignty NOUN issue-519 35 22 is be AUX issue-519 35 23 associated associate VERB issue-519 35 24 with with ADP issue-519 35 25 a a DET issue-519 35 26 special special ADJ issue-519 35 27 qualitative qualitative ADJ issue-519 35 28 order order NOUN issue-519 35 29 of of ADP issue-519 35 30 the the DET issue-519 35 31 state state NOUN issue-519 35 32 power power NOUN issue-519 35 33 that that PRON issue-519 35 34 should should AUX issue-519 35 35 not not PART issue-519 35 36 only only ADV issue-519 35 37 be be AUX issue-519 35 38 legitimate legitimate ADJ issue-519 35 39 but but CCONJ issue-519 35 40 also also ADV issue-519 35 41 strong strong ADJ issue-519 35 42 to to PART issue-519 35 43 ensure ensure VERB issue-519 35 44 payment payment NOUN issue-519 35 45 of of ADP issue-519 35 46 taxes taxis NOUN issue-519 35 47 as as ADP issue-519 35 48 free free ADJ issue-519 35 49 payments payment NOUN issue-519 35 50 . . PUNCT issue-519 36 1 at at ADP issue-519 36 2 the the DET issue-519 36 3 same same ADJ issue-519 36 4 time time NOUN issue-519 36 5 , , PUNCT issue-519 36 6 potential potential ADJ issue-519 36 7 taxpayers taxpayer NOUN issue-519 36 8 should should AUX issue-519 36 9 be be AUX issue-519 36 10 aware aware ADJ issue-519 36 11 of of ADP issue-519 36 12 the the DET issue-519 36 13 need need NOUN issue-519 36 14 to to PART issue-519 36 15 establish establish VERB issue-519 36 16 their their PRON issue-519 36 17 tax tax NOUN issue-519 36 18 duty duty NOUN issue-519 36 19 for for ADP issue-519 36 20 the the DET issue-519 36 21 common common ADJ issue-519 36 22 good good NOUN issue-519 36 23 and and CCONJ issue-519 36 24 possibility possibility NOUN issue-519 36 25 of of ADP issue-519 36 26 realizing realize VERB issue-519 36 27 and and CCONJ issue-519 36 28 protecting protect VERB issue-519 36 29 their their PRON issue-519 36 30 own own ADJ issue-519 36 31 interests interest NOUN issue-519 36 32 in in ADP issue-519 36 33 the the DET issue-519 36 34 territory territory NOUN issue-519 36 35 covered cover VERB issue-519 36 36 by by ADP issue-519 36 37 the the DET issue-519 36 38 tax tax NOUN issue-519 36 39 sovereignty sovereignty NOUN issue-519 36 40 of of ADP issue-519 36 41 the the DET issue-519 36 42 state state NOUN issue-519 36 43 or or CCONJ issue-519 36 44 other other ADJ issue-519 36 45 territorial territorial ADJ issue-519 36 46 formation formation NOUN issue-519 36 47 . . PUNCT issue-519 37 1 it it PRON issue-519 37 2 is be AUX issue-519 37 3 known know VERB issue-519 37 4 ( ( PUNCT issue-519 37 5 pryshva pryshva VERB issue-519 37 6 , , PUNCT issue-519 37 7 2004 2004 NUM issue-519 37 8 ) ) PUNCT issue-519 37 9 , , PUNCT issue-519 37 10 for for ADP issue-519 37 11 example example NOUN issue-519 37 12 , , PUNCT issue-519 37 13 that that SCONJ issue-519 37 14 in in ADP issue-519 37 15 ancient ancient ADJ issue-519 37 16 greece greece PROPN issue-519 37 17 and and CCONJ issue-519 37 18 ancient ancient ADJ issue-519 37 19 rome rome PROPN issue-519 37 20 , , PUNCT issue-519 37 21 free free ADJ issue-519 37 22 population population NOUN issue-519 37 23 of of ADP issue-519 37 24 these these DET issue-519 37 25 countries country NOUN issue-519 37 26 did do AUX issue-519 37 27 not not PART issue-519 37 28 presume presume VERB issue-519 37 29 the the DET issue-519 37 30 possibility possibility NOUN issue-519 37 31 of of ADP issue-519 37 32 recognizing recognize VERB issue-519 37 33 themselves themselves PRON issue-519 37 34 as as ADP issue-519 37 35 taxpayers taxpayer NOUN issue-519 37 36 , , PUNCT issue-519 37 37 except except SCONJ issue-519 37 38 for for ADP issue-519 37 39 special special ADJ issue-519 37 40 and and CCONJ issue-519 37 41 extraordinary extraordinary ADJ issue-519 37 42 circumstances circumstance NOUN issue-519 37 43 , , PUNCT issue-519 37 44 which which PRON issue-519 37 45 could could AUX issue-519 37 46 be be AUX issue-519 37 47 martial martial ADJ issue-519 37 48 law law NOUN issue-519 37 49 and and CCONJ issue-519 37 50 the the DET issue-519 37 51 need need NOUN issue-519 37 52 to to PART issue-519 37 53 protect protect VERB issue-519 37 54 the the DET issue-519 37 55 integrity integrity NOUN issue-519 37 56 of of ADP issue-519 37 57 the the DET issue-519 37 58 state state NOUN issue-519 37 59 territory territory NOUN issue-519 37 60 ; ; PUNCT issue-519 37 61 but but CCONJ issue-519 37 62 usually usually ADV issue-519 37 63 the the DET issue-519 37 64 tax tax NOUN issue-519 37 65 and and CCONJ issue-519 37 66 tax tax NOUN issue-519 37 67 duty duty NOUN issue-519 37 68 were be AUX issue-519 37 69 supposed suppose VERB issue-519 37 70 as as ADP issue-519 37 71 the the DET issue-519 37 72 state state NOUN issue-519 37 73 ’s ’s PART issue-519 37 74 burden burden NOUN issue-519 37 75 on on ADP issue-519 37 76 the the DET issue-519 37 77 subdue subdue NOUN issue-519 37 78 and and CCONJ issue-519 37 79 other other ADJ issue-519 37 80 citizens citizen NOUN issue-519 37 81 not not PART issue-519 37 82 possessing possess VERB issue-519 37 83 full full ADJ issue-519 37 84 rights right NOUN issue-519 37 85 . . PUNCT issue-519 38 1 only only ADV issue-519 38 2 with with ADP issue-519 38 3 the the DET issue-519 38 4 advent advent NOUN issue-519 38 5 of of ADP issue-519 38 6 the the DET issue-519 38 7 enlightenment enlightenment NOUN issue-519 38 8 , , PUNCT issue-519 38 9 the the DET issue-519 38 10 beginning beginning NOUN issue-519 38 11 of of ADP issue-519 38 12 a a DET issue-519 38 13 broad broad ADJ issue-519 38 14 social social ADJ issue-519 38 15 life life NOUN issue-519 38 16 under under ADP issue-519 38 17 the the DET issue-519 38 18 formula formula NOUN issue-519 38 19 “ " PUNCT issue-519 38 20 if if SCONJ issue-519 38 21 you you PRON issue-519 38 22 possess possess VERB issue-519 38 23 property property NOUN issue-519 38 24 , , PUNCT issue-519 38 25 you you PRON issue-519 38 26 should should AUX issue-519 38 27 allocate allocate VERB issue-519 38 28 its its PRON issue-519 38 29 part part NOUN issue-519 38 30 in in ADP issue-519 38 31 favour favour NOUN issue-519 38 32 of of ADP issue-519 38 33 the the DET issue-519 38 34 state state NOUN issue-519 38 35 and and CCONJ issue-519 38 36 under under ADP issue-519 38 37 the the DET issue-519 38 38 protection protection NOUN issue-519 38 39 of of ADP issue-519 38 40 the the DET issue-519 38 41 latter latter ADJ issue-519 38 42 easy easy ADJ issue-519 38 43 use use NOUN issue-519 38 44 the the DET issue-519 38 45 rest rest NOUN issue-519 38 46 of of ADP issue-519 38 47 the the DET issue-519 38 48 property property NOUN issue-519 38 49 , , PUNCT issue-519 38 50 ” " PUNCT issue-519 38 51 the the DET issue-519 38 52 final final ADJ issue-519 38 53 understanding understanding NOUN issue-519 38 54 of of ADP issue-519 38 55 the the DET issue-519 38 56 acceptability acceptability NOUN issue-519 38 57 of of ADP issue-519 38 58 tax tax NOUN issue-519 38 59 establishment establishment NOUN issue-519 38 60 came come VERB issue-519 38 61 . . PUNCT issue-519 39 1 therefore therefore ADV issue-519 39 2 , , PUNCT issue-519 39 3 not not PART issue-519 39 4 only only ADV issue-519 39 5 the the DET issue-519 39 6 possibility possibility NOUN issue-519 39 7 of of ADP issue-519 39 8 introducing introduce VERB issue-519 39 9 taxes taxis NOUN issue-519 39 10 and and CCONJ issue-519 39 11 fees fee NOUN issue-519 39 12 but but CCONJ issue-519 39 13 also also ADV issue-519 39 14 the the DET issue-519 39 15 modern modern ADJ issue-519 39 16 role role NOUN issue-519 39 17 of of ADP issue-519 39 18 compulsory compulsory ADJ issue-519 39 19 tax tax NOUN issue-519 39 20 payments payment NOUN issue-519 39 21 in in ADP issue-519 39 22 general general ADJ issue-519 39 23 as as ADP issue-519 39 24 one one NUM issue-519 39 25 of of ADP issue-519 39 26 the the DET issue-519 39 27 main main ADJ issue-519 39 28 public public ADJ issue-519 39 29 legal legal ADJ issue-519 39 30 sources source NOUN issue-519 39 31 of of ADP issue-519 39 32 state state NOUN issue-519 39 33 revenues revenue NOUN issue-519 39 34 directly directly ADV issue-519 39 35 depended depend VERB issue-519 39 36 on on ADP issue-519 39 37 the the DET issue-519 39 38 realization realization NOUN issue-519 39 39 that that SCONJ issue-519 39 40 all all DET issue-519 39 41 persons person NOUN issue-519 39 42 who who PRON issue-519 39 43 in in ADP issue-519 39 44 one one NUM issue-519 39 45 way way NOUN issue-519 39 46 or or CCONJ issue-519 39 47 another another PRON issue-519 39 48 take take VERB issue-519 39 49 part part NOUN issue-519 39 50 in in ADP issue-519 39 51 public public ADJ issue-519 39 52 life life NOUN issue-519 39 53 and and CCONJ issue-519 39 54 take take VERB issue-519 39 55 advantage advantage NOUN issue-519 39 56 of of ADP issue-519 39 57 it it PRON issue-519 39 58 should should AUX issue-519 39 59 be be AUX issue-519 39 60 recognized recognize VERB issue-519 39 61 as as ADP issue-519 39 62 potential potential ADJ issue-519 39 63 taxpayers taxpayer NOUN issue-519 39 64 . . PUNCT issue-519 40 1 the the DET issue-519 40 2 generally generally ADV issue-519 40 3 recognized recognize VERB issue-519 40 4 classics classic NOUN issue-519 40 5 of of ADP issue-519 40 6 financial financial ADJ issue-519 40 7 and and CCONJ issue-519 40 8 legal legal ADJ issue-519 40 9 science science NOUN issue-519 40 10 assume assume VERB issue-519 40 11 the the DET issue-519 40 12 primary primary ADJ issue-519 40 13 place place NOUN issue-519 40 14 and and CCONJ issue-519 40 15 importance importance NOUN issue-519 40 16 of of ADP issue-519 40 17 taxpayers taxpayer NOUN issue-519 40 18 for for ADP issue-519 40 19 establishing establish VERB issue-519 40 20 mandatory mandatory ADJ issue-519 40 21 tax tax NOUN issue-519 40 22 payments payment NOUN issue-519 40 23 . . PUNCT issue-519 41 1 for for ADP issue-519 41 2 example example NOUN issue-519 41 3 , , PUNCT issue-519 41 4 a a DET issue-519 41 5 well well ADV issue-519 41 6 - - PUNCT issue-519 41 7 known know VERB issue-519 41 8 german german ADJ issue-519 41 9 specialist specialist NOUN issue-519 41 10 in in ADP issue-519 41 11 the the DET issue-519 41 12 middle middle NOUN issue-519 41 13 of of ADP issue-519 41 14 the the DET issue-519 41 15 xxi xxi ADJ issue-519 41 16 century century NOUN issue-519 41 17 professor professor NOUN issue-519 41 18 k. k. PROPN issue-519 42 1 d d PROPN issue-519 42 2 - - PROPN issue-519 42 3 g. g. PROPN issue-519 42 4 rau rau PROPN issue-519 42 5 wrote write VERB issue-519 42 6 that that SCONJ issue-519 42 7 in in ADP issue-519 42 8 order order NOUN issue-519 42 9 to to PART issue-519 42 10 require require VERB issue-519 42 11 tax tax NOUN issue-519 42 12 , , PUNCT issue-519 42 13 first first ADV issue-519 42 14 , , PUNCT issue-519 42 15 it it PRON issue-519 42 16 is be AUX issue-519 42 17 necessary necessary ADJ issue-519 42 18 to to PART issue-519 42 19 determine determine VERB issue-519 42 20 those those DET issue-519 42 21 numerical numerical ADJ issue-519 42 22 data data PROPN issue-519 42 23 , , PUNCT issue-519 42 24 according accord VERB issue-519 42 25 to to ADP issue-519 42 26 which which PRON issue-519 42 27 it it PRON issue-519 42 28 is be AUX issue-519 42 29 easy easy ADJ issue-519 42 30 to to PART issue-519 42 31 evaluate evaluate VERB issue-519 42 32 the the DET issue-519 42 33 tax tax NOUN issue-519 42 34 duty duty NOUN issue-519 42 35 of of ADP issue-519 42 36 each each DET issue-519 42 37 person person NOUN issue-519 42 38 . . PUNCT issue-519 43 1 this this PRON issue-519 43 2 includes include VERB issue-519 43 3 : : PUNCT issue-519 43 4 a a X issue-519 43 5 ) ) PUNCT issue-519 43 6 definition definition NOUN issue-519 43 7 of of ADP issue-519 43 8 the the DET issue-519 43 9 subject subject NOUN issue-519 43 10 , , PUNCT issue-519 43 11 which which PRON issue-519 43 12 should should AUX issue-519 43 13 be be AUX issue-519 43 14 the the DET issue-519 43 15 measure measure NOUN issue-519 43 16 of of ADP issue-519 43 17 tax tax NOUN issue-519 43 18 duty duty NOUN issue-519 43 19 , , PUNCT issue-519 43 20 for for ADP issue-519 43 21 example example NOUN issue-519 43 22 , , PUNCT issue-519 43 23 a a DET issue-519 43 24 certain certain ADJ issue-519 43 25 part part NOUN issue-519 43 26 of of ADP issue-519 43 27 the the DET issue-519 43 28 property property NOUN issue-519 43 29 , , PUNCT issue-519 43 30 income income NOUN issue-519 43 31 , , PUNCT issue-519 43 32 expenses expense NOUN issue-519 43 33 , , PUNCT issue-519 43 34 etc etc X issue-519 43 35 . . X issue-519 43 36 ; ; PUNCT issue-519 43 37 b b X issue-519 43 38 ) ) PUNCT issue-519 43 39 establishment establishment NOUN issue-519 43 40 of of ADP issue-519 43 41 a a DET issue-519 43 42 tax tax NOUN issue-519 43 43 rate rate NOUN issue-519 43 44 , , PUNCT issue-519 43 45 that that ADV issue-519 43 46 is is ADV issue-519 43 47 , , PUNCT issue-519 43 48 the the DET issue-519 43 49 rate rate NOUN issue-519 43 50 at at ADP issue-519 43 51 which which PRON issue-519 43 52 a a DET issue-519 43 53 known know VERB issue-519 43 54 amount amount NOUN issue-519 43 55 of of ADP issue-519 43 56 tax tax NOUN issue-519 43 57 is be AUX issue-519 43 58 determined determine VERB issue-519 43 59 from from ADP issue-519 43 60 a a DET issue-519 43 61 known know VERB issue-519 43 62 item item NOUN issue-519 43 63 ; ; PUNCT issue-519 43 64 c c X issue-519 43 65 ) ) PUNCT issue-519 43 66 determination determination NOUN issue-519 43 67 of of ADP issue-519 43 68 the the DET issue-519 43 69 number number NOUN issue-519 43 70 of of ADP issue-519 43 71 items item NOUN issue-519 43 72 to to PART issue-519 43 73 be be AUX issue-519 43 74 taxed tax VERB issue-519 43 75 that that SCONJ issue-519 43 76 each each DET issue-519 43 77 person person NOUN issue-519 43 78 is be AUX issue-519 43 79 obliged oblige VERB issue-519 43 80 to to PART issue-519 43 81 pay pay VERB issue-519 43 82 ( ( PUNCT issue-519 43 83 rau rau PROPN issue-519 43 84 , , PUNCT issue-519 43 85 1867 1867 NUM issue-519 43 86 ) ) PUNCT issue-519 43 87 . . PUNCT issue-519 44 1 pre pre ADJ issue-519 44 2 - - ADJ issue-519 44 3 revolutionary revolutionary ADJ issue-519 44 4 russian russian ADJ issue-519 44 5 jurist jurist NOUN issue-519 44 6 i. i. PROPN issue-519 44 7 t. t. PROPN issue-519 44 8 tarasov tarasov PROPN issue-519 44 9 pointed point VERB issue-519 44 10 out out ADP issue-519 44 11 that that SCONJ issue-519 44 12 by by ADP issue-519 44 13 establishing establish VERB issue-519 44 14 the the DET issue-519 44 15 tax tax NOUN issue-519 44 16 , , PUNCT issue-519 44 17 the the DET issue-519 44 18 law law NOUN issue-519 44 19 must must AUX issue-519 44 20 define define VERB issue-519 44 21 with with ADP issue-519 44 22 precision precision NOUN issue-519 44 23 the the DET issue-519 44 24 payer payer NOUN issue-519 44 25 , , PUNCT issue-519 44 26 the the DET issue-519 44 27 object object NOUN issue-519 44 28 , , PUNCT issue-519 44 29 that that ADV issue-519 44 30 is is ADV issue-519 44 31 , , PUNCT issue-519 44 32 the the DET issue-519 44 33 taxable taxable ADJ issue-519 44 34 object object NOUN issue-519 44 35 , , PUNCT issue-519 44 36 the the DET issue-519 44 37 taxable taxable ADJ issue-519 44 38 action action NOUN issue-519 44 39 , , PUNCT issue-519 44 40 upon upon SCONJ issue-519 44 41 which which PRON issue-519 44 42 the the DET issue-519 44 43 tax tax NOUN issue-519 44 44 is be AUX issue-519 44 45 to to PART issue-519 44 46 be be AUX issue-519 44 47 paid pay VERB issue-519 44 48 , , PUNCT issue-519 44 49 the the DET issue-519 44 50 forms form NOUN issue-519 44 51 of of ADP issue-519 44 52 calculation calculation NOUN issue-519 44 53 , , PUNCT issue-519 44 54 orders order NOUN issue-519 44 55 and and CCONJ issue-519 44 56 receipts receipt NOUN issue-519 44 57 , , PUNCT issue-519 44 58 tax tax NOUN issue-519 44 59 control control NOUN issue-519 44 60 , , PUNCT issue-519 44 61 repayment repayment NOUN issue-519 44 62 , , PUNCT issue-519 44 63 penalty penalty NOUN issue-519 44 64 , , PUNCT issue-519 44 65 exclusion exclusion NOUN issue-519 44 66 and and CCONJ issue-519 44 67 management management NOUN issue-519 44 68 ( ( PUNCT issue-519 44 69 tarasov tarasov NOUN issue-519 44 70 , , PUNCT issue-519 44 71 2004 2004 NUM issue-519 44 72 ) ) PUNCT issue-519 44 73 . . PUNCT issue-519 45 1 therefore therefore ADV issue-519 45 2 , , PUNCT issue-519 45 3 in in ADP issue-519 45 4 all all DET issue-519 45 5 these these DET issue-519 45 6 cases case NOUN issue-519 45 7 , , PUNCT issue-519 45 8 in in ADP issue-519 45 9 establishing establish VERB issue-519 45 10 mandatory mandatory ADJ issue-519 45 11 tax tax NOUN issue-519 45 12 payments payment NOUN issue-519 45 13 , , PUNCT issue-519 45 14 scientists scientist NOUN issue-519 45 15 emphasized emphasize VERB issue-519 45 16 the the DET issue-519 45 17 taxpayer taxpayer NOUN issue-519 45 18 and and CCONJ issue-519 45 19 then then ADV issue-519 45 20 around around ADP issue-519 45 21 this this DET issue-519 45 22 category category NOUN issue-519 45 23 they they PRON issue-519 45 24 completed complete VERB issue-519 45 25 the the DET issue-519 45 26 tax tax NOUN issue-519 45 27 legal legal ADJ issue-519 45 28 mechanism mechanism NOUN issue-519 45 29 or or CCONJ issue-519 45 30 other other ADJ issue-519 45 31 payment payment NOUN issue-519 45 32 of of ADP issue-519 45 33 a a DET issue-519 45 34 tax tax NOUN issue-519 45 35 nature nature NOUN issue-519 45 36 . . PUNCT issue-519 46 1 the the DET issue-519 46 2 issue issue NOUN issue-519 46 3 of of ADP issue-519 46 4 assigning assign VERB issue-519 46 5 tax tax NOUN issue-519 46 6 duties duty NOUN issue-519 46 7 to to ADP issue-519 46 8 certain certain ADJ issue-519 46 9 persons person NOUN issue-519 46 10 , , PUNCT issue-519 46 11 the the DET issue-519 46 12 definition definition NOUN issue-519 46 13 of of ADP issue-519 46 14 taxpayers taxpayer NOUN issue-519 46 15 has have AUX issue-519 46 16 maintained maintain VERB issue-519 46 17 its its PRON issue-519 46 18 relevance relevance NOUN issue-519 46 19 over over ADP issue-519 46 20 time time NOUN issue-519 46 21 and and CCONJ issue-519 46 22 confirmed confirm VERB issue-519 46 23 its its PRON issue-519 46 24 significance significance NOUN issue-519 46 25 . . PUNCT issue-519 47 1 i. i. PROPN issue-519 47 2 i. i. PROPN issue-519 47 3 kucherov kucherov PROPN issue-519 47 4 argues argue VERB issue-519 47 5 that that SCONJ issue-519 47 6 the the DET issue-519 47 7 question question NOUN issue-519 47 8 of of ADP issue-519 47 9 taxable taxable ADJ issue-519 47 10 persons person NOUN issue-519 47 11 is be AUX issue-519 47 12 one one NUM issue-519 47 13 of of ADP issue-519 47 14 the the DET issue-519 47 15 main main NOUN issue-519 47 16 in in ADP issue-519 47 17 the the DET issue-519 47 18 theory theory NOUN issue-519 47 19 of of ADP issue-519 47 20 taxes taxis NOUN issue-519 47 21 and and CCONJ issue-519 47 22 fees fee NOUN issue-519 47 23 . . PUNCT issue-519 48 1 in in ADP issue-519 48 2 modern modern ADJ issue-519 48 3 life life NOUN issue-519 48 4 , , PUNCT issue-519 48 5 the the DET issue-519 48 6 need need NOUN issue-519 48 7 for for SCONJ issue-519 48 8 everyone everyone PRON issue-519 48 9 to to PART issue-519 48 10 participate participate VERB issue-519 48 11 in in ADP issue-519 48 12 the the DET issue-519 48 13 formation formation NOUN issue-519 48 14 of of ADP issue-519 48 15 public public ADJ issue-519 48 16 finance finance NOUN issue-519 48 17 is be AUX issue-519 48 18 no no ADV issue-519 48 19 longer long ADV issue-519 48 20 questioned question VERB issue-519 48 21 ; ; PUNCT issue-519 48 22 the the DET issue-519 48 23 principle principle NOUN issue-519 48 24 of of ADP issue-519 48 25 universal universal ADJ issue-519 48 26 taxation taxation NOUN issue-519 48 27 is be AUX issue-519 48 28 firmly firmly ADV issue-519 48 29 established establish VERB issue-519 48 30 in in ADP issue-519 48 31 the the DET issue-519 48 32 minds mind NOUN issue-519 48 33 of of ADP issue-519 48 34 people people NOUN issue-519 48 35 acquiring acquire VERB issue-519 48 36 legal legal ADJ issue-519 48 37 significance significance NOUN issue-519 48 38 and and CCONJ issue-519 48 39 legislative legislative ADJ issue-519 48 40 consolidation consolidation NOUN issue-519 48 41 ( ( PUNCT issue-519 48 42 kucherov kucherov PROPN issue-519 48 43 , , PUNCT issue-519 48 44 2009 2009 NUM issue-519 48 45 ) ) PUNCT issue-519 48 46 . . PUNCT issue-519 49 1 generally generally ADV issue-519 49 2 , , PUNCT issue-519 49 3 under under ADP issue-519 49 4 present present ADJ issue-519 49 5 conditions condition NOUN issue-519 49 6 , , PUNCT issue-519 49 7 any any DET issue-519 49 8 physical physical ADJ issue-519 49 9 individual individual ADJ issue-519 49 10 or or CCONJ issue-519 49 11 legal legal ADJ issue-519 49 12 entity entity NOUN issue-519 49 13 should should AUX issue-519 49 14 take take VERB issue-519 49 15 part part NOUN issue-519 49 16 in in ADP issue-519 49 17 the the DET issue-519 49 18 formation formation NOUN issue-519 49 19 of of ADP issue-519 49 20 public public ADJ issue-519 49 21 revenues revenue NOUN issue-519 49 22 of of ADP issue-519 49 23 state state NOUN issue-519 49 24 and and CCONJ issue-519 49 25 local local ADJ issue-519 49 26 budgets budget NOUN issue-519 49 27 , , PUNCT issue-519 49 28 at at ADP issue-519 49 29 the the DET issue-519 49 30 expense expense NOUN issue-519 49 31 of of ADP issue-519 49 32 his his PRON issue-519 49 33 / / SYM issue-519 49 34 her her PRON issue-519 49 35 property property NOUN issue-519 49 36 , , PUNCT issue-519 49 37 be be AUX issue-519 49 38 involved involve VERB issue-519 49 39 in in ADP issue-519 49 40 financing finance VERB issue-519 49 41 public public ADJ issue-519 49 42 expenditures expenditure NOUN issue-519 49 43 . . PUNCT issue-519 50 1 therefore therefore ADV issue-519 50 2 , , PUNCT issue-519 50 3 the the DET issue-519 50 4 most most ADV issue-519 50 5 common common ADJ issue-519 50 6 definitions definition NOUN issue-519 50 7 of of ADP issue-519 50 8 the the DET issue-519 50 9 payer payer NOUN issue-519 50 10 ( ( PUNCT issue-519 50 11 subject subject NOUN issue-519 50 12 ) ) PUNCT issue-519 50 13 of of ADP issue-519 50 14 the the DET issue-519 50 15 tax tax NOUN issue-519 50 16 are be AUX issue-519 50 17 based base VERB issue-519 50 18 on on ADP issue-519 50 19 this this PRON issue-519 50 20 . . PUNCT issue-519 51 1 for for ADP issue-519 51 2 example example NOUN issue-519 51 3 , , PUNCT issue-519 51 4 representatives representative NOUN issue-519 51 5 of of ADP issue-519 51 6 russian russian ADJ issue-519 51 7 pre pre ADJ issue-519 51 8 - - ADJ issue-519 51 9 revolutionary revolutionary ADJ issue-519 51 10 financial financial ADJ issue-519 51 11 thought thought NOUN issue-519 51 12 i. i. PROPN issue-519 51 13 kh kh PROPN issue-519 51 14 . . PROPN issue-519 51 15 ozerov ozerov PROPN issue-519 51 16 and and CCONJ issue-519 51 17 a. a. PROPN issue-519 51 18 o. o. PROPN issue-519 51 19 isaev isaev PROPN issue-519 51 20 defined define VERB issue-519 51 21 the the DET issue-519 51 22 taxpayer taxpayer NOUN issue-519 51 23 as as ADP issue-519 51 24 any any DET issue-519 51 25 person person NOUN issue-519 51 26 , , PUNCT issue-519 51 27 who who PRON issue-519 51 28 is be AUX issue-519 51 29 legally legally ADV issue-519 51 30 charged charge VERB issue-519 51 31 ( ( PUNCT issue-519 51 32 ozerov ozerov ADJ issue-519 51 33 , , PUNCT issue-519 51 34 1908 1908 NUM issue-519 51 35 ) ) PUNCT issue-519 51 36 , , PUNCT issue-519 51 37 concretizing concretize VERB issue-519 51 38 , , PUNCT issue-519 51 39 however however ADV issue-519 51 40 , , PUNCT issue-519 51 41 that that SCONJ issue-519 51 42 taxable taxable ADJ issue-519 51 43 persons person NOUN issue-519 51 44 can can AUX issue-519 51 45 be be AUX issue-519 51 46 both both PRON issue-519 51 47 physical physical ADJ issue-519 51 48 individuals individual NOUN issue-519 51 49 and and CCONJ issue-519 51 50 legal legal ADJ issue-519 51 51 entities entity NOUN issue-519 51 52 , , PUNCT issue-519 51 53 corporations corporation NOUN issue-519 51 54 , , PUNCT issue-519 51 55 societies society NOUN issue-519 51 56 , , PUNCT issue-519 51 57 unions union NOUN issue-519 51 58 , , PUNCT issue-519 51 59 both both PRON issue-519 51 60 nationals national NOUN issue-519 51 61 and and CCONJ issue-519 51 62 foreigners foreigner NOUN issue-519 51 63 ( ( PUNCT issue-519 51 64 isaev isaev PROPN issue-519 51 65 , , PUNCT issue-519 51 66 1887 1887 NUM issue-519 51 67 ) ) PUNCT issue-519 51 68 . . PUNCT issue-519 52 1 however however ADV issue-519 52 2 , , PUNCT issue-519 52 3 in in ADP issue-519 52 4 this this DET issue-519 52 5 definition definition NOUN issue-519 52 6 , , PUNCT issue-519 52 7 neither neither CCONJ issue-519 52 8 formal formal ADJ issue-519 52 9 nor nor CCONJ issue-519 52 10 substantive substantive ADJ issue-519 52 11 aspects aspect NOUN issue-519 52 12 of of ADP issue-519 52 13 taxpaying taxpaying NOUN issue-519 52 14 are be AUX issue-519 52 15 disclosed disclose VERB issue-519 52 16 in in ADP issue-519 52 17 detail detail NOUN issue-519 52 18 . . PUNCT issue-519 53 1 therefore therefore ADV issue-519 53 2 , , PUNCT issue-519 53 3 in in ADP issue-519 53 4 an an DET issue-519 53 5 attempt attempt NOUN issue-519 53 6 to to PART issue-519 53 7 explain explain VERB issue-519 53 8 the the DET issue-519 53 9 formal formal ADJ issue-519 53 10 aspect aspect NOUN issue-519 53 11 of of ADP issue-519 53 12 bearing bear VERB issue-519 53 13 the the DET issue-519 53 14 tax tax NOUN issue-519 53 15 by by ADP issue-519 53 16 the the DET issue-519 53 17 person person NOUN issue-519 53 18 , , PUNCT issue-519 53 19 i. i. PROPN issue-519 53 20 i. i. PROPN issue-519 53 21 kucherov kucherov PROPN issue-519 53 22 interpreted interpret VERB issue-519 53 23 the the DET issue-519 53 24 taxpayer taxpayer NOUN issue-519 53 25 as as ADP issue-519 53 26 an an DET issue-519 53 27 eligible eligible ADJ issue-519 53 28 person person NOUN issue-519 53 29 , , PUNCT issue-519 53 30 who who PRON issue-519 53 31 in in ADP issue-519 53 32 accordance accordance NOUN issue-519 53 33 with with ADP issue-519 53 34 the the DET issue-519 53 35 legislation legislation NOUN issue-519 53 36 is be AUX issue-519 53 37 charged charge VERB issue-519 53 38 with with ADP issue-519 53 39 the the DET issue-519 53 40 duty duty NOUN issue-519 53 41 to to PART issue-519 53 42 pay pay VERB issue-519 53 43 tax tax NOUN issue-519 53 44 independently independently ADV issue-519 53 45 and and CCONJ issue-519 53 46 at at ADP issue-519 53 47 the the DET issue-519 53 48 expense expense NOUN issue-519 53 49 of of ADP issue-519 53 50 own own ADJ issue-519 53 51 funds fund NOUN issue-519 53 52 ( ( PUNCT issue-519 53 53 kucherov kucherov PROPN issue-519 53 54 , , PUNCT issue-519 53 55 2009 2009 NUM issue-519 53 56 ) ) PUNCT issue-519 53 57 . . PUNCT issue-519 54 1 however however ADV issue-519 54 2 , , PUNCT issue-519 54 3 in in ADP issue-519 54 4 our our PRON issue-519 54 5 opinion opinion NOUN issue-519 54 6 , , PUNCT issue-519 54 7 several several ADJ issue-519 54 8 remarks remark NOUN issue-519 54 9 need need VERB issue-519 54 10 to to PART issue-519 54 11 be be AUX issue-519 54 12 made make VERB issue-519 54 13 to to ADP issue-519 54 14 this this DET issue-519 54 15 definition definition NOUN issue-519 54 16 . . PUNCT issue-519 55 1 first first ADV issue-519 55 2 , , PUNCT issue-519 55 3 it it PRON issue-519 55 4 is be AUX issue-519 55 5 hardly hardly ADV issue-519 55 6 worthwhile worthwhile ADJ issue-519 55 7 to to PART issue-519 55 8 focus focus VERB issue-519 55 9 separately separately ADV issue-519 55 10 on on ADP issue-519 55 11 the the DET issue-519 55 12 issue issue NOUN issue-519 55 13 of of ADP issue-519 55 14 taxpayer taxpayer NOUN issue-519 55 15 legal legal ADJ issue-519 55 16 capacity capacity NOUN issue-519 55 17 . . PUNCT issue-519 56 1 each each DET issue-519 56 2 individual individual ADJ issue-519 56 3 possesses possess VERB issue-519 56 4 legal legal ADJ issue-519 56 5 capacity capacity NOUN issue-519 56 6 ( ( PUNCT issue-519 56 7 has have AUX issue-519 56 8 an an DET issue-519 56 9 abstract abstract ADJ issue-519 56 10 ability ability NOUN issue-519 56 11 as as ADP issue-519 56 12 a a DET issue-519 56 13 subject subject NOUN issue-519 56 14 of of ADP issue-519 56 15 law law NOUN issue-519 56 16 to to PART issue-519 56 17 acquire acquire VERB issue-519 56 18 subjective subjective ADJ issue-519 56 19 legal legal ADJ issue-519 56 20 rights right NOUN issue-519 56 21 and and CCONJ issue-519 56 22 bear bear VERB issue-519 56 23 subjective subjective ADJ issue-519 56 24 legal legal ADJ issue-519 56 25 obligations obligation NOUN issue-519 56 26 ) ) PUNCT issue-519 56 27 from from ADP issue-519 56 28 birth birth NOUN issue-519 56 29 to to ADP issue-519 56 30 death death NOUN issue-519 56 31 . . PUNCT issue-519 57 1 the the DET issue-519 57 2 legal legal ADJ issue-519 57 3 capacity capacity NOUN issue-519 57 4 of of ADP issue-519 57 5 a a DET issue-519 57 6 legal legal ADJ issue-519 57 7 entity entity NOUN issue-519 57 8 arises arise VERB issue-519 57 9 from from ADP issue-519 57 10 the the DET issue-519 57 11 moment moment NOUN issue-519 57 12 of of ADP issue-519 57 13 its its PRON issue-519 57 14 state state NOUN issue-519 57 15 registration registration NOUN issue-519 57 16 , , PUNCT issue-519 57 17 in in ADP issue-519 57 18 some some DET issue-519 57 19 cases case NOUN issue-519 57 20 , , PUNCT issue-519 57 21 the the DET issue-519 57 22 receipt receipt NOUN issue-519 57 23 of of ADP issue-519 57 24 a a DET issue-519 57 25 license license NOUN issue-519 57 26 for for ADP issue-519 57 27 specially specially ADV issue-519 57 28 defined define VERB issue-519 57 29 activities activity NOUN issue-519 57 30 and and CCONJ issue-519 57 31 terminates terminate VERB issue-519 57 32 with with ADP issue-519 57 33 the the DET issue-519 57 34 liquidation liquidation NOUN issue-519 57 35 of of ADP issue-519 57 36 a a DET issue-519 57 37 legal legal ADJ issue-519 57 38 entity entity NOUN issue-519 57 39 . . PUNCT issue-519 58 1 legal legal ADJ issue-519 58 2 capacity capacity NOUN issue-519 58 3 is be AUX issue-519 58 4 inherent inherent ADJ issue-519 58 5 in in ADP issue-519 58 6 all all DET issue-519 58 7 participants participant NOUN issue-519 58 8 of of ADP issue-519 58 9 legal legal ADJ issue-519 58 10 relations relation NOUN issue-519 58 11 ( ( PUNCT issue-519 58 12 tsvik tsvik ADJ issue-519 58 13 , , PUNCT issue-519 58 14 petryshyn petryshyn NOUN issue-519 58 15 , , PUNCT issue-519 58 16 avramenko avramenko PROPN issue-519 58 17 et et PROPN issue-519 58 18 al al PROPN issue-519 58 19 . . PROPN issue-519 58 20 , , PUNCT issue-519 58 21 2011 2011 NUM issue-519 58 22 ) ) PUNCT issue-519 58 23 . . PUNCT issue-519 59 1 therefore therefore ADV issue-519 59 2 , , PUNCT issue-519 59 3 the the DET issue-519 59 4 legal legal ADJ issue-519 59 5 personality personality NOUN issue-519 59 6 of of ADP issue-519 59 7 the the DET issue-519 59 8 taxpayer taxpayer NOUN issue-519 59 9 would would AUX issue-519 59 10 be be AUX issue-519 59 11 more more ADV issue-519 59 12 appropriate appropriate ADJ issue-519 59 13 . . PUNCT issue-519 60 1 secondly secondly ADV issue-519 60 2 , , PUNCT issue-519 60 3 it it PRON issue-519 60 4 should should AUX issue-519 60 5 be be AUX issue-519 60 6 emphasized emphasize VERB issue-519 60 7 that that SCONJ issue-519 60 8 legislation legislation NOUN issue-519 60 9 is be AUX issue-519 60 10 referred refer VERB issue-519 60 11 to to ADP issue-519 60 12 in in ADP issue-519 60 13 a a DET issue-519 60 14 broad broad ADJ issue-519 60 15 sense sense NOUN issue-519 60 16 , , PUNCT issue-519 60 17 that that ADV issue-519 60 18 is is ADV issue-519 60 19 , , PUNCT issue-519 60 20 not not PART issue-519 60 21 only only ADV issue-519 60 22 the the DET issue-519 60 23 actual actual ADJ issue-519 60 24 system system NOUN issue-519 60 25 of of ADP issue-519 60 26 existing exist VERB issue-519 60 27 laws law NOUN issue-519 60 28 but but CCONJ issue-519 60 29 also also ADV issue-519 60 30 other other ADJ issue-519 60 31 legal legal ADJ issue-519 60 32 regulations regulation NOUN issue-519 60 33 . . PUNCT issue-519 61 1 for for ADP issue-519 61 2 example example NOUN issue-519 61 3 , , PUNCT issue-519 61 4 decisions decision NOUN issue-519 61 5 of of ADP issue-519 61 6 local local ADJ issue-519 61 7 representative representative ADJ issue-519 61 8 bodies body NOUN issue-519 61 9 on on ADP issue-519 61 10 the the DET issue-519 61 11 introduction introduction NOUN issue-519 61 12 of of ADP issue-519 61 13 local local ADJ issue-519 61 14 taxes taxis NOUN issue-519 61 15 and and CCONJ issue-519 61 16 fees fee NOUN issue-519 61 17 can can AUX issue-519 61 18 provide provide VERB issue-519 61 19 for for ADP issue-519 61 20 the the DET issue-519 61 21 tax tax NOUN issue-519 61 22 obligations obligation NOUN issue-519 61 23 of of ADP issue-519 61 24 the the DET issue-519 61 25 person person NOUN issue-519 61 26 . . PUNCT issue-519 62 1 for for ADP issue-519 62 2 example example NOUN issue-519 62 3 , , PUNCT issue-519 62 4 in in ADP issue-519 62 5 1992 1992 NUM issue-519 62 6 - - SYM issue-519 62 7 1993 1993 NUM issue-519 62 8 , , PUNCT issue-519 62 9 the the DET issue-519 62 10 powers power NOUN issue-519 62 11 of of ADP issue-519 62 12 the the DET issue-519 62 13 parliament parliament NOUN issue-519 62 14 were be AUX issue-519 62 15 delegated delegate VERB issue-519 62 16 to to ADP issue-519 62 17 the the DET issue-519 62 18 government government NOUN issue-519 62 19 and and CCONJ issue-519 62 20 the the DET issue-519 62 21 decrees decree NOUN issue-519 62 22 of of ADP issue-519 62 23 the the DET issue-519 62 24 cabinet cabinet NOUN issue-519 62 25 of of ADP issue-519 62 26 ministers minister NOUN issue-519 62 27 of of ADP issue-519 62 28 ukraine ukraine NOUN issue-519 62 29 were be AUX issue-519 62 30 given give VERB issue-519 62 31 the the DET issue-519 62 32 force force NOUN issue-519 62 33 of of ADP issue-519 62 34 law law NOUN issue-519 62 35 . . PUNCT issue-519 63 1 finally finally ADV issue-519 63 2 , , PUNCT issue-519 63 3 international international ADJ issue-519 63 4 treaties treaty NOUN issue-519 63 5 can can AUX issue-519 63 6 also also ADV issue-519 63 7 be be AUX issue-519 63 8 a a DET issue-519 63 9 source source NOUN issue-519 63 10 of of ADP issue-519 63 11 tax tax NOUN issue-519 63 12 laws law NOUN issue-519 63 13 that that PRON issue-519 63 14 affect affect VERB issue-519 63 15 the the DET issue-519 63 16 content content NOUN issue-519 63 17 of of ADP issue-519 63 18 tax tax NOUN issue-519 63 19 liability liability NOUN issue-519 63 20 in in ADP issue-519 63 21 the the DET issue-519 63 22 case case NOUN issue-519 63 23 of of ADP issue-519 63 24 elimination elimination NOUN issue-519 63 25 of of ADP issue-519 63 26 double double ADJ issue-519 63 27 taxation taxation NOUN issue-519 63 28 . . PUNCT issue-519 64 1 baltic baltic PROPN issue-519 64 2 journal journal PROPN issue-519 64 3 of of ADP issue-519 64 4 economic economic ADJ issue-519 64 5 studies study NOUN issue-519 64 6 348 348 NUM issue-519 64 7 vol vol NOUN issue-519 64 8 . . PROPN issue-519 65 1 4 4 NUM issue-519 65 2 , , PUNCT issue-519 65 3 no no INTJ issue-519 65 4 . . NOUN issue-519 65 5 4 4 NUM issue-519 65 6 , , PUNCT issue-519 65 7 2018 2018 NUM issue-519 65 8 thirdly thirdly ADV issue-519 65 9 , , PUNCT issue-519 65 10 the the DET issue-519 65 11 independence independence NOUN issue-519 65 12 of of ADP issue-519 65 13 the the DET issue-519 65 14 payer payer NOUN issue-519 65 15 ’s ’s PART issue-519 65 16 duty duty NOUN issue-519 65 17 to to PART issue-519 65 18 pay pay VERB issue-519 65 19 taxes taxis NOUN issue-519 65 20 should should AUX issue-519 65 21 not not PART issue-519 65 22 be be AUX issue-519 65 23 absolutized absolutize VERB issue-519 65 24 necessarily necessarily ADV issue-519 65 25 . . PUNCT issue-519 66 1 moreover moreover ADV issue-519 66 2 , , PUNCT issue-519 66 3 under under ADP issue-519 66 4 the the DET issue-519 66 5 appropriate appropriate ADJ issue-519 66 6 instruction instruction NOUN issue-519 66 7 or or CCONJ issue-519 66 8 by by ADP issue-519 66 9 virtue virtue NOUN issue-519 66 10 of of ADP issue-519 66 11 law law NOUN issue-519 66 12 , , PUNCT issue-519 66 13 both both CCONJ issue-519 66 14 the the DET issue-519 66 15 representative representative NOUN issue-519 66 16 of of ADP issue-519 66 17 the the DET issue-519 66 18 taxpayer taxpayer NOUN issue-519 66 19 and and CCONJ issue-519 66 20 his his PRON issue-519 66 21 / / SYM issue-519 66 22 her her PRON issue-519 66 23 tax tax NOUN issue-519 66 24 agent agent NOUN issue-519 66 25 can can AUX issue-519 66 26 pay pay VERB issue-519 66 27 money money NOUN issue-519 66 28 into into ADP issue-519 66 29 budget budget NOUN issue-519 66 30 accounts account NOUN issue-519 66 31 . . PUNCT issue-519 67 1 in in ADP issue-519 67 2 addition addition NOUN issue-519 67 3 , , PUNCT issue-519 67 4 in in ADP issue-519 67 5 cases case NOUN issue-519 67 6 of of ADP issue-519 67 7 consolidation consolidation NOUN issue-519 67 8 of of ADP issue-519 67 9 the the DET issue-519 67 10 tax tax NOUN issue-519 67 11 obligation obligation NOUN issue-519 67 12 , , PUNCT issue-519 67 13 the the DET issue-519 67 14 transfer transfer NOUN issue-519 67 15 of of ADP issue-519 67 16 the the DET issue-519 67 17 payer payer NOUN issue-519 67 18 ’s ’s PART issue-519 67 19 money money NOUN issue-519 67 20 to to ADP issue-519 67 21 the the DET issue-519 67 22 budget budget NOUN issue-519 67 23 is be AUX issue-519 67 24 physically physically ADV issue-519 67 25 performed perform VERB issue-519 67 26 by by ADP issue-519 67 27 another another DET issue-519 67 28 payer payer NOUN issue-519 67 29 of of ADP issue-519 67 30 the the DET issue-519 67 31 tax tax NOUN issue-519 67 32 . . PUNCT issue-519 68 1 after after ADV issue-519 68 2 all all ADV issue-519 68 3 , , PUNCT issue-519 68 4 the the DET issue-519 68 5 tax tax NOUN issue-519 68 6 can can AUX issue-519 68 7 be be AUX issue-519 68 8 paid pay VERB issue-519 68 9 from from ADP issue-519 68 10 borrowed borrow VERB issue-519 68 11 not not PART issue-519 68 12 only only ADV issue-519 68 13 from from ADP issue-519 68 14 own own ADJ issue-519 68 15 funds fund NOUN issue-519 68 16 . . PUNCT issue-519 69 1 while while SCONJ issue-519 69 2 defining define VERB issue-519 69 3 the the DET issue-519 69 4 taxpayer taxpayer NOUN issue-519 69 5 , , PUNCT issue-519 69 6 a a DET issue-519 69 7 combination combination NOUN issue-519 69 8 of of ADP issue-519 69 9 the the DET issue-519 69 10 formal formal ADJ issue-519 69 11 and and CCONJ issue-519 69 12 substantial substantial ADJ issue-519 69 13 side side NOUN issue-519 69 14 of of ADP issue-519 69 15 the the DET issue-519 69 16 mechanism mechanism NOUN issue-519 69 17 for for ADP issue-519 69 18 a a DET issue-519 69 19 tax tax NOUN issue-519 69 20 duty duty NOUN issue-519 69 21 seems seem VERB issue-519 69 22 to to PART issue-519 69 23 be be AUX issue-519 69 24 more more ADV issue-519 69 25 correct correct ADJ issue-519 69 26 . . PUNCT issue-519 70 1 from from ADP issue-519 70 2 this this DET issue-519 70 3 perspective perspective NOUN issue-519 70 4 , , PUNCT issue-519 70 5 m. m. NOUN issue-519 70 6 p. p. PROPN issue-519 70 7 kucheriavenko kucheriavenko PROPN issue-519 70 8 argues argue VERB issue-519 70 9 that that SCONJ issue-519 70 10 taxpayers taxpayer NOUN issue-519 70 11 are be AUX issue-519 70 12 persons person NOUN issue-519 70 13 who who PRON issue-519 70 14 have have AUX issue-519 70 15 , , PUNCT issue-519 70 16 receive receive VERB issue-519 70 17 ( ( PUNCT issue-519 70 18 transfer transfer NOUN issue-519 70 19 ) ) PUNCT issue-519 70 20 objects object NOUN issue-519 70 21 of of ADP issue-519 70 22 taxation taxation NOUN issue-519 70 23 or or CCONJ issue-519 70 24 carry carry VERB issue-519 70 25 out out ADP issue-519 70 26 activities activity NOUN issue-519 70 27 subject subject ADJ issue-519 70 28 to to ADP issue-519 70 29 taxation taxation NOUN issue-519 70 30 and and CCONJ issue-519 70 31 are be AUX issue-519 70 32 entrusted entrust VERB issue-519 70 33 with with ADP issue-519 70 34 a a DET issue-519 70 35 tax tax NOUN issue-519 70 36 obligation obligation NOUN issue-519 70 37 in in ADP issue-519 70 38 accordance accordance NOUN issue-519 70 39 with with ADP issue-519 70 40 the the DET issue-519 70 41 current current ADJ issue-519 70 42 tax tax NOUN issue-519 70 43 legislation legislation NOUN issue-519 70 44 ( ( PUNCT issue-519 70 45 kucheriavenko kucheriavenko PROPN issue-519 70 46 , , PUNCT issue-519 70 47 2005 2005 NUM issue-519 70 48 ) ) PUNCT issue-519 70 49 . . PUNCT issue-519 71 1 moreover moreover ADV issue-519 71 2 , , PUNCT issue-519 71 3 the the DET issue-519 71 4 person person NOUN issue-519 71 5 ’s ’s PART issue-519 71 6 possession possession NOUN issue-519 71 7 or or CCONJ issue-519 71 8 entry entry NOUN issue-519 71 9 into into ADP issue-519 71 10 the the DET issue-519 71 11 object object NOUN issue-519 71 12 of of ADP issue-519 71 13 taxation taxation NOUN issue-519 71 14 or or CCONJ issue-519 71 15 the the DET issue-519 71 16 performance performance NOUN issue-519 71 17 of of ADP issue-519 71 18 taxable taxable ADJ issue-519 71 19 activities activity NOUN issue-519 71 20 are be AUX issue-519 71 21 expressed express VERB issue-519 71 22 through through ADP issue-519 71 23 a a DET issue-519 71 24 cross cross ADJ issue-519 71 25 - - ADJ issue-519 71 26 cutting cutting ADJ issue-519 71 27 legal legal ADJ issue-519 71 28 category category NOUN issue-519 71 29 of of ADP issue-519 71 30 a a DET issue-519 71 31 juridical juridical ADJ issue-519 71 32 fact fact NOUN issue-519 71 33 , , PUNCT issue-519 71 34 therefore therefore ADV issue-519 71 35 , , PUNCT issue-519 71 36 the the DET issue-519 71 37 definition definition NOUN issue-519 71 38 of of ADP issue-519 71 39 a a DET issue-519 71 40 taxpayer taxpayer NOUN issue-519 71 41 can can AUX issue-519 71 42 be be AUX issue-519 71 43 reduced reduce VERB issue-519 71 44 to to ADP issue-519 71 45 the the DET issue-519 71 46 formula formula NOUN issue-519 71 47 “ " PUNCT issue-519 71 48 a a DET issue-519 71 49 taxpayer taxpayer NOUN issue-519 71 50 is be AUX issue-519 71 51 a a DET issue-519 71 52 person person NOUN issue-519 71 53 with with ADP issue-519 71 54 the the DET issue-519 71 55 tax tax NOUN issue-519 71 56 duty duty NOUN issue-519 71 57 imposed impose VERB issue-519 71 58 by by ADP issue-519 71 59 tax tax NOUN issue-519 71 60 laws law NOUN issue-519 71 61 on on ADP issue-519 71 62 juridical juridical ADJ issue-519 71 63 facts fact NOUN issue-519 71 64 indicating indicate VERB issue-519 71 65 his his PRON issue-519 71 66 / / SYM issue-519 71 67 her her PRON issue-519 71 68 possession possession NOUN issue-519 71 69 of of ADP issue-519 71 70 taxable taxable ADJ issue-519 71 71 object object NOUN issue-519 71 72 ” " PUNCT issue-519 71 73 . . PUNCT issue-519 72 1 therefore therefore ADV issue-519 72 2 , , PUNCT issue-519 72 3 the the DET issue-519 72 4 abovementioned abovementioned ADJ issue-519 72 5 achievements achievement NOUN issue-519 72 6 of of ADP issue-519 72 7 the the DET issue-519 72 8 legal legal ADJ issue-519 72 9 science science NOUN issue-519 72 10 determine determine VERB issue-519 72 11 the the DET issue-519 72 12 definition definition NOUN issue-519 72 13 of of ADP issue-519 72 14 a a DET issue-519 72 15 legal legal ADJ issue-519 72 16 taxpayer taxpayer NOUN issue-519 72 17 in in ADP issue-519 72 18 the the DET issue-519 72 19 domestic domestic ADJ issue-519 72 20 legislation legislation NOUN issue-519 72 21 . . PUNCT issue-519 73 1 according accord VERB issue-519 73 2 to to ADP issue-519 73 3 the the DET issue-519 73 4 provision provision NOUN issue-519 73 5 of of ADP issue-519 73 6 clause clause NOUN issue-519 73 7 15.1 15.1 NUM issue-519 73 8 of of ADP issue-519 73 9 article article NOUN issue-519 73 10 15 15 NUM issue-519 73 11 of of ADP issue-519 73 12 the the DET issue-519 73 13 tax tax NOUN issue-519 73 14 code code NOUN issue-519 73 15 of of ADP issue-519 73 16 ukraine ukraine NOUN issue-519 73 17 , , PUNCT issue-519 73 18 taxpayers taxpayer NOUN issue-519 73 19 are be AUX issue-519 73 20 individuals individual NOUN issue-519 73 21 ( ( PUNCT issue-519 73 22 residents resident NOUN issue-519 73 23 and and CCONJ issue-519 73 24 non non NOUN issue-519 73 25 - - NOUN issue-519 73 26 residents resident NOUN issue-519 73 27 of of ADP issue-519 73 28 ukraine ukraine NOUN issue-519 73 29 ) ) PUNCT issue-519 73 30 , , PUNCT issue-519 73 31 legal legal ADJ issue-519 73 32 entities entity NOUN issue-519 73 33 ( ( PUNCT issue-519 73 34 residents resident NOUN issue-519 73 35 and and CCONJ issue-519 73 36 non non NOUN issue-519 73 37 - - NOUN issue-519 73 38 residents resident NOUN issue-519 73 39 of of ADP issue-519 73 40 ukraine ukraine NOUN issue-519 73 41 ) ) PUNCT issue-519 73 42 , , PUNCT issue-519 73 43 and and CCONJ issue-519 73 44 their their PRON issue-519 73 45 separate separate ADJ issue-519 73 46 subdivisions subdivision NOUN issue-519 73 47 that that PRON issue-519 73 48 have have AUX issue-519 73 49 , , PUNCT issue-519 73 50 receive receive VERB issue-519 73 51 ( ( PUNCT issue-519 73 52 transfer transfer NOUN issue-519 73 53 ) ) PUNCT issue-519 73 54 tax tax NOUN issue-519 73 55 objects object NOUN issue-519 73 56 or or CCONJ issue-519 73 57 carry carry VERB issue-519 73 58 out out ADP issue-519 73 59 activities activity NOUN issue-519 73 60 ( ( PUNCT issue-519 73 61 operations operation NOUN issue-519 73 62 ) ) PUNCT issue-519 73 63 that that PRON issue-519 73 64 are be AUX issue-519 73 65 subject subject ADJ issue-519 73 66 to to ADP issue-519 73 67 taxation taxation NOUN issue-519 73 68 under under ADP issue-519 73 69 this this DET issue-519 73 70 code code NOUN issue-519 73 71 or or CCONJ issue-519 73 72 tax tax NOUN issue-519 73 73 laws law NOUN issue-519 73 74 , , PUNCT issue-519 73 75 and and CCONJ issue-519 73 76 that that PRON issue-519 73 77 are be AUX issue-519 73 78 charged charge VERB issue-519 73 79 for for ADP issue-519 73 80 paying pay VERB issue-519 73 81 taxes taxis NOUN issue-519 73 82 and and CCONJ issue-519 73 83 fees fee NOUN issue-519 73 84 under under ADP issue-519 73 85 this this DET issue-519 73 86 code code NOUN issue-519 73 87 ( ( PUNCT issue-519 73 88 podatkovyi podatkovyi NOUN issue-519 73 89 kodeks kodek VERB issue-519 73 90 ukrainy ukrainy ADJ issue-519 73 91 , , PUNCT issue-519 73 92 item item NOUN issue-519 73 93 15.1 15.1 NUM issue-519 73 94 , , PUNCT issue-519 73 95 art art NOUN issue-519 73 96 . . PUNCT issue-519 74 1 15 15 NUM issue-519 74 2 ) ) PUNCT issue-519 74 3 . . PUNCT issue-519 75 1 this this DET issue-519 75 2 taxpayer taxpayer NOUN issue-519 75 3 definition definition NOUN issue-519 75 4 is be AUX issue-519 75 5 generic generic ADJ issue-519 75 6 . . PUNCT issue-519 76 1 it it PRON issue-519 76 2 provides provide VERB issue-519 76 3 for for ADP issue-519 76 4 the the DET issue-519 76 5 general general ADJ issue-519 76 6 understanding understanding NOUN issue-519 76 7 of of ADP issue-519 76 8 the the DET issue-519 76 9 taxpayer taxpayer NOUN issue-519 76 10 , , PUNCT issue-519 76 11 which which PRON issue-519 76 12 would would AUX issue-519 76 13 be be AUX issue-519 76 14 suitable suitable ADJ issue-519 76 15 for for ADP issue-519 76 16 application application NOUN issue-519 76 17 in in ADP issue-519 76 18 any any DET issue-519 76 19 abstractly abstractly ADV issue-519 76 20 conceivable conceivable ADJ issue-519 76 21 tax tax NOUN issue-519 76 22 legal legal ADJ issue-519 76 23 relations relation NOUN issue-519 76 24 . . PUNCT issue-519 77 1 moreover moreover ADV issue-519 77 2 , , PUNCT issue-519 77 3 as as ADP issue-519 77 4 a a DET issue-519 77 5 phenomenon phenomenon NOUN issue-519 77 6 of of ADP issue-519 77 7 legal legal ADJ issue-519 77 8 and and CCONJ issue-519 77 9 social social ADJ issue-519 77 10 reality reality NOUN issue-519 77 11 , , PUNCT issue-519 77 12 taxation taxation NOUN issue-519 77 13 relations relation NOUN issue-519 77 14 consist consist VERB issue-519 77 15 of of ADP issue-519 77 16 the the DET issue-519 77 17 establishment establishment NOUN issue-519 77 18 and and CCONJ issue-519 77 19 collection collection NOUN issue-519 77 20 of of ADP issue-519 77 21 specific specific ADJ issue-519 77 22 , , PUNCT issue-519 77 23 not not PART issue-519 77 24 imaginary imaginary ADJ issue-519 77 25 , , PUNCT issue-519 77 26 mandatory mandatory ADJ issue-519 77 27 tax tax NOUN issue-519 77 28 payments payment NOUN issue-519 77 29 . . PUNCT issue-519 78 1 furthermore furthermore ADV issue-519 78 2 , , PUNCT issue-519 78 3 the the DET issue-519 78 4 latter latter ADJ issue-519 78 5 , , PUNCT issue-519 78 6 as as ADP issue-519 78 7 one one NUM issue-519 78 8 of of ADP issue-519 78 9 the the DET issue-519 78 10 means mean NOUN issue-519 78 11 of of ADP issue-519 78 12 achieving achieve VERB issue-519 78 13 public public ADJ issue-519 78 14 interest interest NOUN issue-519 78 15 , , PUNCT issue-519 78 16 do do AUX issue-519 78 17 not not PART issue-519 78 18 exist exist VERB issue-519 78 19 autonomously autonomously ADV issue-519 78 20 and and CCONJ issue-519 78 21 separately separately ADV issue-519 78 22 from from ADP issue-519 78 23 other other ADJ issue-519 78 24 factors factor NOUN issue-519 78 25 that that PRON issue-519 78 26 unite unite VERB issue-519 78 27 society society NOUN issue-519 78 28 and and CCONJ issue-519 78 29 form form VERB issue-519 78 30 the the DET issue-519 78 31 focus focus NOUN issue-519 78 32 of of ADP issue-519 78 33 public public ADJ issue-519 78 34 relations relation NOUN issue-519 78 35 in in ADP issue-519 78 36 general general ADJ issue-519 78 37 . . PUNCT issue-519 79 1 therefore therefore ADV issue-519 79 2 , , PUNCT issue-519 79 3 specific specific ADJ issue-519 79 4 persons person NOUN issue-519 79 5 , , PUNCT issue-519 79 6 on on ADP issue-519 79 7 whom whom PRON issue-519 79 8 the the DET issue-519 79 9 main main ADJ issue-519 79 10 tax tax NOUN issue-519 79 11 liability liability NOUN issue-519 79 12 is be AUX issue-519 79 13 imposed impose VERB issue-519 79 14 , , PUNCT issue-519 79 15 depend depend VERB issue-519 79 16 on on ADP issue-519 79 17 many many ADJ issue-519 79 18 aspects aspect NOUN issue-519 79 19 , , PUNCT issue-519 79 20 in in ADP issue-519 79 21 particular particular ADJ issue-519 79 22 : : PUNCT issue-519 79 23 the the DET issue-519 79 24 specifics specific NOUN issue-519 79 25 of of ADP issue-519 79 26 the the DET issue-519 79 27 legal legal ADJ issue-519 79 28 system system NOUN issue-519 79 29 of of ADP issue-519 79 30 the the DET issue-519 79 31 state state NOUN issue-519 79 32 , , PUNCT issue-519 79 33 in in ADP issue-519 79 34 which which PRON issue-519 79 35 a a DET issue-519 79 36 specific specific ADJ issue-519 79 37 tax tax NOUN issue-519 79 38 or or CCONJ issue-519 79 39 fee fee NOUN issue-519 79 40 is be AUX issue-519 79 41 established establish VERB issue-519 79 42 , , PUNCT issue-519 79 43 the the DET issue-519 79 44 characteristics characteristic NOUN issue-519 79 45 of of ADP issue-519 79 46 economic economic ADJ issue-519 79 47 , , PUNCT issue-519 79 48 political political ADJ issue-519 79 49 , , PUNCT issue-519 79 50 social social ADJ issue-519 79 51 , , PUNCT issue-519 79 52 ideological ideological ADJ issue-519 79 53 , , PUNCT issue-519 79 54 and and CCONJ issue-519 79 55 other other ADJ issue-519 79 56 types type NOUN issue-519 79 57 of of ADP issue-519 79 58 social social ADJ issue-519 79 59 relations relation NOUN issue-519 79 60 , , PUNCT issue-519 79 61 nature nature NOUN issue-519 79 62 of of ADP issue-519 79 63 dominant dominant ADJ issue-519 79 64 public public ADJ issue-519 79 65 interest interest NOUN issue-519 79 66 , , PUNCT issue-519 79 67 etc etc X issue-519 79 68 . . X issue-519 79 69 to to PART issue-519 79 70 be be AUX issue-519 79 71 sure sure ADJ issue-519 79 72 , , PUNCT issue-519 79 73 the the DET issue-519 79 74 compulsory compulsory ADJ issue-519 79 75 tax tax NOUN issue-519 79 76 payment payment NOUN issue-519 79 77 itself itself PRON issue-519 79 78 , , PUNCT issue-519 79 79 the the DET issue-519 79 80 main main ADJ issue-519 79 81 general general ADJ issue-519 79 82 goal goal NOUN issue-519 79 83 of of ADP issue-519 79 84 its its PRON issue-519 79 85 establishment establishment NOUN issue-519 79 86 , , PUNCT issue-519 79 87 accentuation accentuation NOUN issue-519 79 88 on on ADP issue-519 79 89 the the DET issue-519 79 90 fiscal fiscal ADJ issue-519 79 91 or or CCONJ issue-519 79 92 on on ADP issue-519 79 93 regulatory regulatory ADJ issue-519 79 94 functions function NOUN issue-519 79 95 of of ADP issue-519 79 96 the the DET issue-519 79 97 tax tax NOUN issue-519 79 98 determine determine NOUN issue-519 79 99 the the DET issue-519 79 100 composition composition NOUN issue-519 79 101 and and CCONJ issue-519 79 102 features feature NOUN issue-519 79 103 of of ADP issue-519 79 104 the the DET issue-519 79 105 obligated obligate VERB issue-519 79 106 persons person NOUN issue-519 79 107 ( ( PUNCT issue-519 79 108 subjects subject NOUN issue-519 79 109 of of ADP issue-519 79 110 tax tax NOUN issue-519 79 111 legal legal ADJ issue-519 79 112 relations relation NOUN issue-519 79 113 ) ) PUNCT issue-519 79 114 . . PUNCT issue-519 80 1 for for ADP issue-519 80 2 example example NOUN issue-519 80 3 , , PUNCT issue-519 80 4 for for ADP issue-519 80 5 the the DET issue-519 80 6 successful successful ADJ issue-519 80 7 implementation implementation NOUN issue-519 80 8 of of ADP issue-519 80 9 the the DET issue-519 80 10 fiscal fiscal ADJ issue-519 80 11 function function NOUN issue-519 80 12 of of ADP issue-519 80 13 a a DET issue-519 80 14 compulsory compulsory ADJ issue-519 80 15 tax tax NOUN issue-519 80 16 payment payment NOUN issue-519 80 17 , , PUNCT issue-519 80 18 the the DET issue-519 80 19 payer payer NOUN issue-519 80 20 of of ADP issue-519 80 21 such such DET issue-519 80 22 a a DET issue-519 80 23 tax tax NOUN issue-519 80 24 should should AUX issue-519 80 25 be be AUX issue-519 80 26 as as ADV issue-519 80 27 universal universal ADJ issue-519 80 28 as as ADP issue-519 80 29 possible possible ADJ issue-519 80 30 , , PUNCT issue-519 80 31 involving involve VERB issue-519 80 32 the the DET issue-519 80 33 absolute absolute ADJ issue-519 80 34 majority majority NOUN issue-519 80 35 of of ADP issue-519 80 36 both both DET issue-519 80 37 individuals individual NOUN issue-519 80 38 and and CCONJ issue-519 80 39 legal legal ADJ issue-519 80 40 entities entity NOUN issue-519 80 41 , , PUNCT issue-519 80 42 regardless regardless ADV issue-519 80 43 of of ADP issue-519 80 44 their their PRON issue-519 80 45 citizenship citizenship NOUN issue-519 80 46 , , PUNCT issue-519 80 47 place place NOUN issue-519 80 48 of of ADP issue-519 80 49 registration registration NOUN issue-519 80 50 and and CCONJ issue-519 80 51 other other ADJ issue-519 80 52 characteristics characteristic NOUN issue-519 80 53 . . PUNCT issue-519 81 1 the the DET issue-519 81 2 rules rule NOUN issue-519 81 3 of of ADP issue-519 81 4 formal formal ADJ issue-519 81 5 logic logic NOUN issue-519 81 6 prove prove VERB issue-519 81 7 it it PRON issue-519 81 8 , , PUNCT issue-519 81 9 according accord VERB issue-519 81 10 to to ADP issue-519 81 11 the the DET issue-519 81 12 law law NOUN issue-519 81 13 of of ADP issue-519 81 14 the the DET issue-519 81 15 inverse inverse NOUN issue-519 81 16 relationship relationship NOUN issue-519 81 17 of of ADP issue-519 81 18 the the DET issue-519 81 19 scope scope NOUN issue-519 81 20 and and CCONJ issue-519 81 21 content content NOUN issue-519 81 22 of of ADP issue-519 81 23 the the DET issue-519 81 24 concept concept NOUN issue-519 81 25 , , PUNCT issue-519 81 26 the the PRON issue-519 81 27 more more ADV issue-519 81 28 an an DET issue-519 81 29 additional additional ADJ issue-519 81 30 number number NOUN issue-519 81 31 of of ADP issue-519 81 32 attributes attribute NOUN issue-519 81 33 assigned assign VERB issue-519 81 34 to to ADP issue-519 81 35 the the DET issue-519 81 36 prospective prospective ADJ issue-519 81 37 taxpayer taxpayer NOUN issue-519 81 38 , , PUNCT issue-519 81 39 the the DET issue-519 81 40 less less ADJ issue-519 81 41 number number NOUN issue-519 81 42 of of ADP issue-519 81 43 persons person NOUN issue-519 81 44 taxed tax VERB issue-519 81 45 . . PUNCT issue-519 82 1 therefore therefore ADV issue-519 82 2 , , PUNCT issue-519 82 3 the the DET issue-519 82 4 introduction introduction NOUN issue-519 82 5 of of ADP issue-519 82 6 the the DET issue-519 82 7 regulatory regulatory ADJ issue-519 82 8 function function NOUN issue-519 82 9 of of ADP issue-519 82 10 the the DET issue-519 82 11 tax tax NOUN issue-519 82 12 would would AUX issue-519 82 13 often often ADV issue-519 82 14 be be AUX issue-519 82 15 impossible impossible ADJ issue-519 82 16 without without ADP issue-519 82 17 the the DET issue-519 82 18 differentiation differentiation NOUN issue-519 82 19 of of ADP issue-519 82 20 taxpayers taxpayer NOUN issue-519 82 21 according accord VERB issue-519 82 22 to to ADP issue-519 82 23 certain certain ADJ issue-519 82 24 criteria criterion NOUN issue-519 82 25 important important ADJ issue-519 82 26 for for SCONJ issue-519 82 27 the the DET issue-519 82 28 state state NOUN issue-519 82 29 to to PART issue-519 82 30 redistribute redistribute VERB issue-519 82 31 optimally optimally ADV issue-519 82 32 tax tax NOUN issue-519 82 33 pressure pressure NOUN issue-519 82 34 in in ADP issue-519 82 35 the the DET issue-519 82 36 state state NOUN issue-519 82 37 , , PUNCT issue-519 82 38 regulate regulate VERB issue-519 82 39 such such ADJ issue-519 82 40 basic basic ADJ issue-519 82 41 economic economic ADJ issue-519 82 42 indicators indicator NOUN issue-519 82 43 as as ADP issue-519 82 44 production production NOUN issue-519 82 45 , , PUNCT issue-519 82 46 consumption consumption NOUN issue-519 82 47 , , PUNCT issue-519 82 48 exports export NOUN issue-519 82 49 , , PUNCT issue-519 82 50 imports import NOUN issue-519 82 51 of of ADP issue-519 82 52 goods good NOUN issue-519 82 53 and and CCONJ issue-519 82 54 services service NOUN issue-519 82 55 , , PUNCT issue-519 82 56 braking brake VERB issue-519 82 57 negative negative ADJ issue-519 82 58 trends trend NOUN issue-519 82 59 emerging emerge VERB issue-519 82 60 in in ADP issue-519 82 61 various various ADJ issue-519 82 62 spheres sphere NOUN issue-519 82 63 of of ADP issue-519 82 64 social social ADJ issue-519 82 65 relations relation NOUN issue-519 82 66 , , PUNCT issue-519 82 67 and and CCONJ issue-519 82 68 promote promote VERB issue-519 82 69 desired desire VERB issue-519 82 70 social social ADJ issue-519 82 71 processes process NOUN issue-519 82 72 . . PUNCT issue-519 83 1 i. i. PROPN issue-519 83 2 i. i. PROPN issue-519 83 3 kucherov kucherov PROPN issue-519 83 4 emphasizes emphasize VERB issue-519 83 5 ( ( PUNCT issue-519 83 6 kucherov kucherov PROPN issue-519 83 7 , , PUNCT issue-519 83 8 2009 2009 NUM issue-519 83 9 ) ) PUNCT issue-519 83 10 that that SCONJ issue-519 83 11 the the DET issue-519 83 12 direct direct ADJ issue-519 83 13 definition definition NOUN issue-519 83 14 of of ADP issue-519 83 15 potential potential ADJ issue-519 83 16 taxable taxable ADJ issue-519 83 17 persons person NOUN issue-519 83 18 is be AUX issue-519 83 19 a a DET issue-519 83 20 matter matter NOUN issue-519 83 21 of of ADP issue-519 83 22 special special ADJ issue-519 83 23 importance importance NOUN issue-519 83 24 since since SCONJ issue-519 83 25 it it PRON issue-519 83 26 is be AUX issue-519 83 27 equated equate VERB issue-519 83 28 with with ADP issue-519 83 29 the the DET issue-519 83 30 definition definition NOUN issue-519 83 31 of of ADP issue-519 83 32 objects object NOUN issue-519 83 33 of of ADP issue-519 83 34 taxes taxis NOUN issue-519 83 35 and and CCONJ issue-519 83 36 fees fee NOUN issue-519 83 37 forming form VERB issue-519 83 38 actually actually ADV issue-519 83 39 the the DET issue-519 83 40 basis basis NOUN issue-519 83 41 of of ADP issue-519 83 42 taxation taxation NOUN issue-519 83 43 . . PUNCT issue-519 84 1 at at ADP issue-519 84 2 the the DET issue-519 84 3 same same ADJ issue-519 84 4 time time NOUN issue-519 84 5 , , PUNCT issue-519 84 6 the the DET issue-519 84 7 obliged oblige VERB issue-519 84 8 subjects subject NOUN issue-519 84 9 of of ADP issue-519 84 10 tax tax NOUN issue-519 84 11 legal legal ADJ issue-519 84 12 relations relation NOUN issue-519 84 13 differ differ VERB issue-519 84 14 from from ADP issue-519 84 15 state state NOUN issue-519 84 16 to to ADP issue-519 84 17 state state NOUN issue-519 84 18 , , PUNCT issue-519 84 19 including include VERB issue-519 84 20 different different ADJ issue-519 84 21 categories category NOUN issue-519 84 22 , , PUNCT issue-519 84 23 vary vary VERB issue-519 84 24 by by ADP issue-519 84 25 many many ADJ issue-519 84 26 features feature NOUN issue-519 84 27 , , PUNCT issue-519 84 28 in in ADP issue-519 84 29 particular particular ADJ issue-519 84 30 , , PUNCT issue-519 84 31 social social ADJ issue-519 84 32 , , PUNCT issue-519 84 33 economic economic ADJ issue-519 84 34 , , PUNCT issue-519 84 35 and and CCONJ issue-519 84 36 others other NOUN issue-519 84 37 . . PUNCT issue-519 85 1 one one NUM issue-519 85 2 of of ADP issue-519 85 3 the the DET issue-519 85 4 most most ADV issue-519 85 5 important important ADJ issue-519 85 6 criteria criterion NOUN issue-519 85 7 for for ADP issue-519 85 8 differentiating differentiate VERB issue-519 85 9 persons person NOUN issue-519 85 10 subject subject ADJ issue-519 85 11 to to ADP issue-519 85 12 taxation taxation NOUN issue-519 85 13 in in ADP issue-519 85 14 case case NOUN issue-519 85 15 of of ADP issue-519 85 16 legal legal ADJ issue-519 85 17 imposition imposition NOUN issue-519 85 18 of of ADP issue-519 85 19 a a DET issue-519 85 20 compulsory compulsory ADJ issue-519 85 21 tax tax NOUN issue-519 85 22 payment payment NOUN issue-519 85 23 is be AUX issue-519 85 24 their their PRON issue-519 85 25 personification personification NOUN issue-519 85 26 by by ADP issue-519 85 27 types type NOUN issue-519 85 28 , , PUNCT issue-519 85 29 such such ADJ issue-519 85 30 as as ADP issue-519 85 31 individuals individual NOUN issue-519 85 32 or or CCONJ issue-519 85 33 legal legal ADJ issue-519 85 34 entities entity NOUN issue-519 85 35 . . PUNCT issue-519 86 1 contrasting contrast VERB issue-519 86 2 the the DET issue-519 86 3 above above ADJ issue-519 86 4 generic generic ADJ issue-519 86 5 definition definition NOUN issue-519 86 6 of of ADP issue-519 86 7 taxpayers taxpayer NOUN issue-519 86 8 and and CCONJ issue-519 86 9 tax tax NOUN issue-519 86 10 collections collection NOUN issue-519 86 11 enabling enable VERB issue-519 86 12 to to PART issue-519 86 13 understand understand VERB issue-519 86 14 a a DET issue-519 86 15 general general ADJ issue-519 86 16 nature nature NOUN issue-519 86 17 of of ADP issue-519 86 18 the the DET issue-519 86 19 person person NOUN issue-519 86 20 with with ADP issue-519 86 21 the the DET issue-519 86 22 status status NOUN issue-519 86 23 of of ADP issue-519 86 24 an an DET issue-519 86 25 obligated obligated ADJ issue-519 86 26 subject subject NOUN issue-519 86 27 of of ADP issue-519 86 28 tax tax NOUN issue-519 86 29 legal legal ADJ issue-519 86 30 relations relation NOUN issue-519 86 31 , , PUNCT issue-519 86 32 this this DET issue-519 86 33 distribution distribution NOUN issue-519 86 34 of of ADP issue-519 86 35 taxpayers taxpayer NOUN issue-519 86 36 is be AUX issue-519 86 37 most most ADV issue-519 86 38 convenient convenient ADJ issue-519 86 39 for for ADP issue-519 86 40 the the DET issue-519 86 41 legislator legislator NOUN issue-519 86 42 when when SCONJ issue-519 86 43 establishing establish VERB issue-519 86 44 a a DET issue-519 86 45 direct direct ADJ issue-519 86 46 legal legal ADJ issue-519 86 47 regime regime NOUN issue-519 86 48 for for ADP issue-519 86 49 charging charge VERB issue-519 86 50 a a DET issue-519 86 51 specific specific ADJ issue-519 86 52 tax tax NOUN issue-519 86 53 or or CCONJ issue-519 86 54 levy levy NOUN issue-519 86 55 . . PUNCT issue-519 87 1 under under ADP issue-519 87 2 the the DET issue-519 87 3 direct direct ADJ issue-519 87 4 establishment establishment NOUN issue-519 87 5 of of ADP issue-519 87 6 tax tax NOUN issue-519 87 7 obligations obligation NOUN issue-519 87 8 of of ADP issue-519 87 9 legal legal ADJ issue-519 87 10 entities entity NOUN issue-519 87 11 and and CCONJ issue-519 87 12 individuals individual NOUN issue-519 87 13 , , PUNCT issue-519 87 14 in in ADP issue-519 87 15 fact fact NOUN issue-519 87 16 , , PUNCT issue-519 87 17 two two NUM issue-519 87 18 types type NOUN issue-519 87 19 of of ADP issue-519 87 20 taxpayers taxpayer NOUN issue-519 87 21 are be AUX issue-519 87 22 consolidated consolidate VERB issue-519 87 23 legislatively legislatively ADV issue-519 87 24 . . PUNCT issue-519 88 1 according accord VERB issue-519 88 2 to to ADP issue-519 88 3 m. m. NOUN issue-519 88 4 p. p. PROPN issue-519 88 5 kucheriavenko kucheriavenko PROPN issue-519 88 6 , , PUNCT issue-519 88 7 exactly exactly ADV issue-519 88 8 on on ADP issue-519 88 9 the the DET issue-519 88 10 basis basis NOUN issue-519 88 11 of of ADP issue-519 88 12 the the DET issue-519 88 13 concept concept NOUN issue-519 88 14 of of ADP issue-519 88 15 a a DET issue-519 88 16 legal legal ADJ issue-519 88 17 entity entity NOUN issue-519 88 18 and and CCONJ issue-519 88 19 an an DET issue-519 88 20 individual individual NOUN issue-519 88 21 , , PUNCT issue-519 88 22 the the DET issue-519 88 23 tax tax NOUN issue-519 88 24 status status NOUN issue-519 88 25 of of ADP issue-519 88 26 all all DET issue-519 88 27 types type NOUN issue-519 88 28 and and CCONJ issue-519 88 29 their their PRON issue-519 88 30 manifestations manifestation NOUN issue-519 88 31 is be AUX issue-519 88 32 formed form VERB issue-519 88 33 ( ( PUNCT issue-519 88 34 kucheriavenko kucheriavenko PROPN issue-519 88 35 , , PUNCT issue-519 88 36 2005 2005 NUM issue-519 88 37 ) ) PUNCT issue-519 88 38 . . PUNCT issue-519 89 1 for for ADP issue-519 89 2 example example NOUN issue-519 89 3 , , PUNCT issue-519 89 4 in in ADP issue-519 89 5 the the DET issue-519 89 6 regime regime NOUN issue-519 89 7 of of ADP issue-519 89 8 tax tax NOUN issue-519 89 9 duties duty NOUN issue-519 89 10 and and CCONJ issue-519 89 11 rights right NOUN issue-519 89 12 of of ADP issue-519 89 13 legal legal ADJ issue-519 89 14 entities entity NOUN issue-519 89 15 , , PUNCT issue-519 89 16 the the DET issue-519 89 17 specificities specificity NOUN issue-519 89 18 of of ADP issue-519 89 19 involving involve VERB issue-519 89 20 branches branch NOUN issue-519 89 21 , , PUNCT issue-519 89 22 representative representative ADJ issue-519 89 23 offices office NOUN issue-519 89 24 , , PUNCT issue-519 89 25 and and CCONJ issue-519 89 26 separate separate ADJ issue-519 89 27 subdivisions subdivision NOUN issue-519 89 28 of of ADP issue-519 89 29 these these DET issue-519 89 30 persons person NOUN issue-519 89 31 into into ADP issue-519 89 32 tax tax NOUN issue-519 89 33 legal legal ADJ issue-519 89 34 relations relation NOUN issue-519 89 35 are be AUX issue-519 89 36 determined determine VERB issue-519 89 37 , , PUNCT issue-519 89 38 and and CCONJ issue-519 89 39 their their PRON issue-519 89 40 own own ADJ issue-519 89 41 legal legal ADJ issue-519 89 42 status status NOUN issue-519 89 43 of of ADP issue-519 89 44 obligated obligate VERB issue-519 89 45 participants participant NOUN issue-519 89 46 in in ADP issue-519 89 47 tax tax NOUN issue-519 89 48 legal legal ADJ issue-519 89 49 relations relation NOUN issue-519 89 50 is be AUX issue-519 89 51 created create VERB issue-519 89 52 . . PUNCT issue-519 90 1 it it PRON issue-519 90 2 is be AUX issue-519 90 3 also also ADV issue-519 90 4 possible possible ADJ issue-519 90 5 to to PART issue-519 90 6 consider consider VERB issue-519 90 7 separately separately ADV issue-519 90 8 tax tax NOUN issue-519 90 9 and and CCONJ issue-519 90 10 legal legal ADJ issue-519 90 11 statuses status NOUN issue-519 90 12 of of ADP issue-519 90 13 various various ADJ issue-519 90 14 categories category NOUN issue-519 90 15 of of ADP issue-519 90 16 individuals individual NOUN issue-519 90 17 - - PUNCT issue-519 90 18 taxpayers taxpayer NOUN issue-519 90 19 , , PUNCT issue-519 90 20 in in ADP issue-519 90 21 particular particular ADJ issue-519 90 22 , , PUNCT issue-519 90 23 on on ADP issue-519 90 24 the the DET issue-519 90 25 basis basis NOUN issue-519 90 26 of of ADP issue-519 90 27 their their PRON issue-519 90 28 tax tax NOUN issue-519 90 29 residency residency NOUN issue-519 90 30 or or CCONJ issue-519 90 31 engagement engagement NOUN issue-519 90 32 in in ADP issue-519 90 33 business business NOUN issue-519 90 34 activities activity NOUN issue-519 90 35 . . PUNCT issue-519 91 1 therefore therefore ADV issue-519 91 2 , , PUNCT issue-519 91 3 due due ADP issue-519 91 4 to to ADP issue-519 91 5 the the DET issue-519 91 6 differentiation differentiation NOUN issue-519 91 7 of of ADP issue-519 91 8 specific specific ADJ issue-519 91 9 tax tax NOUN issue-519 91 10 and and CCONJ issue-519 91 11 legal legal ADJ issue-519 91 12 statuses status NOUN issue-519 91 13 of of ADP issue-519 91 14 taxpayers taxpayer NOUN issue-519 91 15 , , PUNCT issue-519 91 16 the the DET issue-519 91 17 state state NOUN issue-519 91 18 receives receive VERB issue-519 91 19 sufficiently sufficiently ADV issue-519 91 20 flexible flexible ADJ issue-519 91 21 and and CCONJ issue-519 91 22 acceptable acceptable ADJ issue-519 91 23 means mean NOUN issue-519 91 24 for for SCONJ issue-519 91 25 the the DET issue-519 91 26 society society NOUN issue-519 91 27 to to PART issue-519 91 28 regulate regulate VERB issue-519 91 29 tax tax NOUN issue-519 91 30 relations relation NOUN issue-519 91 31 . . PUNCT issue-519 92 1 furthermore furthermore ADV issue-519 92 2 , , PUNCT issue-519 92 3 a a DET issue-519 92 4 number number NOUN issue-519 92 5 of of ADP issue-519 92 6 fundamental fundamental ADJ issue-519 92 7 principles principle NOUN issue-519 92 8 of of ADP issue-519 92 9 tax tax NOUN issue-519 92 10 and and CCONJ issue-519 92 11 legal legal ADJ issue-519 92 12 regulation regulation NOUN issue-519 92 13 are be AUX issue-519 92 14 being be AUX issue-519 92 15 implemented implement VERB issue-519 92 16 . . PUNCT issue-519 93 1 for for ADP issue-519 93 2 example example NOUN issue-519 93 3 , , PUNCT issue-519 93 4 the the DET issue-519 93 5 principles principle NOUN issue-519 93 6 that that PRON issue-519 93 7 are be AUX issue-519 93 8 provided provide VERB issue-519 93 9 for for ADP issue-519 93 10 in in ADP issue-519 93 11 domestic domestic ADJ issue-519 93 12 tax tax NOUN issue-519 93 13 legislation legislation NOUN issue-519 93 14 by by ADP issue-519 93 15 article article NOUN issue-519 93 16 4 4 NUM issue-519 93 17 of of ADP issue-519 93 18 baltic baltic ADJ issue-519 93 19 journal journal PROPN issue-519 93 20 of of ADP issue-519 93 21 economic economic ADJ issue-519 93 22 studies study NOUN issue-519 93 23 349 349 NUM issue-519 93 24 vol vol NOUN issue-519 93 25 . . PROPN issue-519 94 1 4 4 NUM issue-519 94 2 , , PUNCT issue-519 94 3 no no INTJ issue-519 94 4 . . NOUN issue-519 94 5 4 4 NUM issue-519 94 6 , , PUNCT issue-519 94 7 2018 2018 NUM issue-519 94 8 the the DET issue-519 94 9 tax tax NOUN issue-519 94 10 code code NOUN issue-519 94 11 of of ADP issue-519 94 12 ukraine ukraine NOUN issue-519 94 13 ( ( PUNCT issue-519 94 14 podatkovyi podatkovyi PROPN issue-519 94 15 kodeks kodek VERB issue-519 94 16 ukrainy ukrainy ADJ issue-519 94 17 , , PUNCT issue-519 94 18 p. p. NOUN issue-519 94 19 4.1 4.1 NUM issue-519 94 20 art art NOUN issue-519 94 21 . . PUNCT issue-519 95 1 4 4 NUM issue-519 95 2 ) ) PUNCT issue-519 95 3 . . PUNCT issue-519 96 1 first first ADV issue-519 96 2 , , PUNCT issue-519 96 3 this this PRON issue-519 96 4 is be AUX issue-519 96 5 the the DET issue-519 96 6 principle principle NOUN issue-519 96 7 of of ADP issue-519 96 8 equality equality NOUN issue-519 96 9 of of ADP issue-519 96 10 all all DET issue-519 96 11 payers payer NOUN issue-519 96 12 before before ADP issue-519 96 13 the the DET issue-519 96 14 law law NOUN issue-519 96 15 , , PUNCT issue-519 96 16 preventing prevent VERB issue-519 96 17 any any DET issue-519 96 18 tax tax NOUN issue-519 96 19 discrimination discrimination NOUN issue-519 96 20 , , PUNCT issue-519 96 21 that that ADV issue-519 96 22 is is ADV issue-519 96 23 , , PUNCT issue-519 96 24 to to PART issue-519 96 25 ensure ensure VERB issue-519 96 26 the the DET issue-519 96 27 same same ADJ issue-519 96 28 approach approach NOUN issue-519 96 29 to to ADP issue-519 96 30 all all DET issue-519 96 31 taxpayers taxpayer NOUN issue-519 96 32 , , PUNCT issue-519 96 33 regardless regardless ADV issue-519 96 34 of of ADP issue-519 96 35 social social ADJ issue-519 96 36 , , PUNCT issue-519 96 37 racial racial ADJ issue-519 96 38 , , PUNCT issue-519 96 39 national national ADJ issue-519 96 40 , , PUNCT issue-519 96 41 religious religious ADJ issue-519 96 42 affiliation affiliation NOUN issue-519 96 43 , , PUNCT issue-519 96 44 legal legal ADJ issue-519 96 45 entity entity NOUN issue-519 96 46 ’s ’s PART issue-519 96 47 form form NOUN issue-519 96 48 of of ADP issue-519 96 49 ownership ownership NOUN issue-519 96 50 , , PUNCT issue-519 96 51 citizenship citizenship NOUN issue-519 96 52 of of ADP issue-519 96 53 the the DET issue-519 96 54 individual individual ADJ issue-519 96 55 , , PUNCT issue-519 96 56 place place NOUN issue-519 96 57 of of ADP issue-519 96 58 origin origin NOUN issue-519 96 59 of of ADP issue-519 96 60 capital capital NOUN issue-519 96 61 . . PUNCT issue-519 97 1 second second ADJ issue-519 97 2 , , PUNCT issue-519 97 3 this this PRON issue-519 97 4 is be AUX issue-519 97 5 the the DET issue-519 97 6 principle principle NOUN issue-519 97 7 of of ADP issue-519 97 8 social social ADJ issue-519 97 9 justice justice NOUN issue-519 97 10 , , PUNCT issue-519 97 11 according accord VERB issue-519 97 12 to to ADP issue-519 97 13 which which PRON issue-519 97 14 the the DET issue-519 97 15 establishment establishment NOUN issue-519 97 16 of of ADP issue-519 97 17 taxes taxis NOUN issue-519 97 18 and and CCONJ issue-519 97 19 fees fee NOUN issue-519 97 20 should should AUX issue-519 97 21 consider consider VERB issue-519 97 22 the the DET issue-519 97 23 solvency solvency NOUN issue-519 97 24 of of ADP issue-519 97 25 taxpayers taxpayer NOUN issue-519 97 26 . . PUNCT issue-519 98 1 third third ADV issue-519 98 2 , , PUNCT issue-519 98 3 this this PRON issue-519 98 4 is be AUX issue-519 98 5 the the DET issue-519 98 6 principle principle NOUN issue-519 98 7 of of ADP issue-519 98 8 neutrality neutrality NOUN issue-519 98 9 of of ADP issue-519 98 10 taxation taxation NOUN issue-519 98 11 , , PUNCT issue-519 98 12 that that ADV issue-519 98 13 is is ADV issue-519 98 14 , , PUNCT issue-519 98 15 the the DET issue-519 98 16 establishment establishment NOUN issue-519 98 17 of of ADP issue-519 98 18 taxes taxis NOUN issue-519 98 19 and and CCONJ issue-519 98 20 fees fee NOUN issue-519 98 21 in in ADP issue-519 98 22 a a DET issue-519 98 23 way way NOUN issue-519 98 24 that that PRON issue-519 98 25 will will AUX issue-519 98 26 not not PART issue-519 98 27 affect affect VERB issue-519 98 28 the the DET issue-519 98 29 increase increase NOUN issue-519 98 30 or or CCONJ issue-519 98 31 decrease decrease NOUN issue-519 98 32 in in ADP issue-519 98 33 the the DET issue-519 98 34 competitiveness competitiveness NOUN issue-519 98 35 of of ADP issue-519 98 36 taxpayers taxpayer NOUN issue-519 98 37 . . PUNCT issue-519 99 1 the the DET issue-519 99 2 typology typology NOUN issue-519 99 3 of of ADP issue-519 99 4 taxpayers taxpayer NOUN issue-519 99 5 is be AUX issue-519 99 6 embodied embody VERB issue-519 99 7 in in ADP issue-519 99 8 the the DET issue-519 99 9 legal legal ADJ issue-519 99 10 regulation regulation NOUN issue-519 99 11 of of ADP issue-519 99 12 taxation taxation NOUN issue-519 99 13 relations relation NOUN issue-519 99 14 while while SCONJ issue-519 99 15 fixing fix VERB issue-519 99 16 the the DET issue-519 99 17 list list NOUN issue-519 99 18 of of ADP issue-519 99 19 compulsory compulsory ADJ issue-519 99 20 tax tax NOUN issue-519 99 21 payments payment NOUN issue-519 99 22 that that PRON issue-519 99 23 make make VERB issue-519 99 24 up up ADP issue-519 99 25 the the DET issue-519 99 26 tax tax NOUN issue-519 99 27 system system NOUN issue-519 99 28 of of ADP issue-519 99 29 the the DET issue-519 99 30 state state NOUN issue-519 99 31 . . PUNCT issue-519 100 1 therefore therefore ADV issue-519 100 2 , , PUNCT issue-519 100 3 the the DET issue-519 100 4 whole whole ADJ issue-519 100 5 set set NOUN issue-519 100 6 of of ADP issue-519 100 7 established establish VERB issue-519 100 8 taxes taxis NOUN issue-519 100 9 and and CCONJ issue-519 100 10 tax tax NOUN issue-519 100 11 collections collection NOUN issue-519 100 12 , , PUNCT issue-519 100 13 according accord VERB issue-519 100 14 to to ADP issue-519 100 15 the the DET issue-519 100 16 taxpayer taxpayer NOUN issue-519 100 17 criteria criterion NOUN issue-519 100 18 , , PUNCT issue-519 100 19 can can AUX issue-519 100 20 be be AUX issue-519 100 21 divided divide VERB issue-519 100 22 into into ADP issue-519 100 23 : : PUNCT issue-519 100 24 a a X issue-519 100 25 ) ) PUNCT issue-519 100 26 collected collect VERB issue-519 100 27 only only ADV issue-519 100 28 from from ADP issue-519 100 29 individuals individual NOUN issue-519 100 30 ; ; PUNCT issue-519 100 31 b b X issue-519 100 32 ) ) PUNCT issue-519 100 33 collected collect VERB issue-519 100 34 exclusively exclusively ADV issue-519 100 35 from from ADP issue-519 100 36 legal legal ADJ issue-519 100 37 entities entity NOUN issue-519 100 38 ; ; PUNCT issue-519 100 39 c c X issue-519 100 40 ) ) PUNCT issue-519 100 41 collected collect VERB issue-519 100 42 both both PRON issue-519 100 43 from from ADP issue-519 100 44 physical physical ADJ issue-519 100 45 individuals individual NOUN issue-519 100 46 and and CCONJ issue-519 100 47 legal legal ADJ issue-519 100 48 entities entity NOUN issue-519 100 49 . . PUNCT issue-519 101 1 a a DET issue-519 101 2 canonical canonical ADJ issue-519 101 3 example example NOUN issue-519 101 4 of of ADP issue-519 101 5 tax tax NOUN issue-519 101 6 with with ADP issue-519 101 7 an an DET issue-519 101 8 individual individual NOUN issue-519 101 9 as as ADP issue-519 101 10 its its PRON issue-519 101 11 only only ADJ issue-519 101 12 payer payer NOUN issue-519 101 13 is be AUX issue-519 101 14 the the DET issue-519 101 15 personal personal ADJ issue-519 101 16 income income NOUN issue-519 101 17 tax tax NOUN issue-519 101 18 ( ( PUNCT issue-519 101 19 podatkovyi podatkovyi NOUN issue-519 101 20 kodeks kodek VERB issue-519 101 21 ukrainy ukrainy ADJ issue-519 101 22 , , PUNCT issue-519 101 23 р р PROPN issue-519 101 24 . . NOUN issue-519 101 25 iv iv NUM issue-519 101 26 ) ) PUNCT issue-519 101 27 . . PUNCT issue-519 102 1 in in ADP issue-519 102 2 contrast contrast NOUN issue-519 102 3 , , PUNCT issue-519 102 4 the the DET issue-519 102 5 corporate corporate ADJ issue-519 102 6 income income NOUN issue-519 102 7 tax tax NOUN issue-519 102 8 is be AUX issue-519 102 9 only only ADV issue-519 102 10 for for ADP issue-519 102 11 legal legal ADJ issue-519 102 12 entities entity NOUN issue-519 102 13 as as ADP issue-519 102 14 taxpayers taxpayer NOUN issue-519 102 15 ( ( PUNCT issue-519 102 16 podatkovyi podatkovyi NOUN issue-519 102 17 kodeks kodek VERB issue-519 102 18 ukrainy ukrainy ADJ issue-519 102 19 , , PUNCT issue-519 102 20 p. p. NOUN issue-519 102 21 iii iii NOUN issue-519 102 22 ) ) PUNCT issue-519 102 23 . . PUNCT issue-519 103 1 accordingly accordingly ADV issue-519 103 2 , , PUNCT issue-519 103 3 such such DET issue-519 103 4 a a DET issue-519 103 5 differentiation differentiation NOUN issue-519 103 6 of of ADP issue-519 103 7 the the DET issue-519 103 8 taxpayer taxpayer NOUN issue-519 103 9 enables enable VERB issue-519 103 10 to to PART issue-519 103 11 establish establish VERB issue-519 103 12 an an DET issue-519 103 13 exclusive exclusive ADJ issue-519 103 14 tax tax NOUN issue-519 103 15 and and CCONJ issue-519 103 16 legal legal ADJ issue-519 103 17 regime regime NOUN issue-519 103 18 for for ADP issue-519 103 19 each each PRON issue-519 103 20 of of ADP issue-519 103 21 these these DET issue-519 103 22 taxes taxis NOUN issue-519 103 23 . . PUNCT issue-519 104 1 in in ADP issue-519 104 2 each each DET issue-519 104 3 case case NOUN issue-519 104 4 , , PUNCT issue-519 104 5 the the DET issue-519 104 6 regime regime NOUN issue-519 104 7 should should AUX issue-519 104 8 facilitate facilitate VERB issue-519 104 9 the the DET issue-519 104 10 implementation implementation NOUN issue-519 104 11 of of ADP issue-519 104 12 the the DET issue-519 104 13 basic basic ADJ issue-519 104 14 functions function NOUN issue-519 104 15 of of ADP issue-519 104 16 the the DET issue-519 104 17 mandatory mandatory ADJ issue-519 104 18 tax tax NOUN issue-519 104 19 payment payment NOUN issue-519 104 20 , , PUNCT issue-519 104 21 that that ADV issue-519 104 22 is is ADV issue-519 104 23 , , PUNCT issue-519 104 24 fiscal fiscal ADJ issue-519 104 25 and and CCONJ issue-519 104 26 regulatory regulatory ADJ issue-519 104 27 . . PUNCT issue-519 105 1 specificity specificity NOUN issue-519 105 2 of of ADP issue-519 105 3 the the DET issue-519 105 4 legal legal ADJ issue-519 105 5 regimes regime NOUN issue-519 105 6 of of ADP issue-519 105 7 these these DET issue-519 105 8 taxes taxis NOUN issue-519 105 9 is be AUX issue-519 105 10 manifested manifest VERB issue-519 105 11 at at ADP issue-519 105 12 many many ADJ issue-519 105 13 levels level NOUN issue-519 105 14 , , PUNCT issue-519 105 15 such such ADJ issue-519 105 16 as as ADP issue-519 105 17 at at ADP issue-519 105 18 fixing fix VERB issue-519 105 19 a a DET issue-519 105 20 special special ADJ issue-519 105 21 list list NOUN issue-519 105 22 of of ADP issue-519 105 23 tax tax NOUN issue-519 105 24 benefits benefit NOUN issue-519 105 25 , , PUNCT issue-519 105 26 aimed aim VERB issue-519 105 27 at at ADP issue-519 105 28 the the DET issue-519 105 29 maximum maximum ADJ issue-519 105 30 adaptation adaptation NOUN issue-519 105 31 to to ADP issue-519 105 32 the the DET issue-519 105 33 specificities specificity NOUN issue-519 105 34 of of ADP issue-519 105 35 individuals individual NOUN issue-519 105 36 and and CCONJ issue-519 105 37 legal legal ADJ issue-519 105 38 entities entity NOUN issue-519 105 39 , , PUNCT issue-519 105 40 stimulation stimulation NOUN issue-519 105 41 of of ADP issue-519 105 42 their their PRON issue-519 105 43 socially socially ADV issue-519 105 44 useful useful ADJ issue-519 105 45 activities activity NOUN issue-519 105 46 considering consider VERB issue-519 105 47 their their PRON issue-519 105 48 available available ADJ issue-519 105 49 opportunities opportunity NOUN issue-519 105 50 . . PUNCT issue-519 106 1 furthermore furthermore ADV issue-519 106 2 , , PUNCT issue-519 106 3 on on ADP issue-519 106 4 the the DET issue-519 106 5 basis basis NOUN issue-519 106 6 of of ADP issue-519 106 7 such such ADJ issue-519 106 8 opportunities opportunity NOUN issue-519 106 9 , , PUNCT issue-519 106 10 as as ADP issue-519 106 11 a a DET issue-519 106 12 rule rule NOUN issue-519 106 13 , , PUNCT issue-519 106 14 individuals individual NOUN issue-519 106 15 are be AUX issue-519 106 16 limited limit VERB issue-519 106 17 in in ADP issue-519 106 18 performed perform VERB issue-519 106 19 tax tax NOUN issue-519 106 20 obligations obligation NOUN issue-519 106 21 shifting shift VERB issue-519 106 22 part part NOUN issue-519 106 23 of of ADP issue-519 106 24 them they PRON issue-519 106 25 to to ADP issue-519 106 26 other other ADJ issue-519 106 27 obligated obligate VERB issue-519 106 28 participants participant NOUN issue-519 106 29 in in ADP issue-519 106 30 tax tax NOUN issue-519 106 31 legal legal ADJ issue-519 106 32 relations relation NOUN issue-519 106 33 such such ADJ issue-519 106 34 as as ADP issue-519 106 35 tax tax NOUN issue-519 106 36 agents agent NOUN issue-519 106 37 . . PUNCT issue-519 107 1 it it PRON issue-519 107 2 should should AUX issue-519 107 3 be be AUX issue-519 107 4 noted note VERB issue-519 107 5 that that SCONJ issue-519 107 6 the the DET issue-519 107 7 current current ADJ issue-519 107 8 tax tax NOUN issue-519 107 9 legislation legislation NOUN issue-519 107 10 of of ADP issue-519 107 11 ukraine ukraine NOUN issue-519 107 12 ( ( PUNCT issue-519 107 13 podatkovyi podatkovyi PROPN issue-519 107 14 kodeks kodek VERB issue-519 107 15 ukrainy ukrainy ADJ issue-519 107 16 , , PUNCT issue-519 107 17 art art NOUN issue-519 107 18 . . PUNCT issue-519 108 1 18 18 NUM issue-519 108 2 ) ) PUNCT issue-519 108 3 defines define VERB issue-519 108 4 tax tax NOUN issue-519 108 5 agents agent NOUN issue-519 108 6 as as ADP issue-519 108 7 persons person NOUN issue-519 108 8 on on ADP issue-519 108 9 whom whom PRON issue-519 108 10 the the DET issue-519 108 11 tax tax NOUN issue-519 108 12 code code NOUN issue-519 108 13 of of ADP issue-519 108 14 ukraine ukraine PROPN issue-519 108 15 imposes impose VERB issue-519 108 16 an an DET issue-519 108 17 obligation obligation NOUN issue-519 108 18 to to PART issue-519 108 19 calculate calculate VERB issue-519 108 20 , , PUNCT issue-519 108 21 withhold withhold VERB issue-519 108 22 from from ADP issue-519 108 23 the the DET issue-519 108 24 income income NOUN issue-519 108 25 accrued accrue VERB issue-519 108 26 ( ( PUNCT issue-519 108 27 paid pay VERB issue-519 108 28 ) ) PUNCT issue-519 108 29 to to ADP issue-519 108 30 the the DET issue-519 108 31 payer payer NOUN issue-519 108 32 , , PUNCT issue-519 108 33 and and CCONJ issue-519 108 34 transfer transfer VERB issue-519 108 35 taxes taxis NOUN issue-519 108 36 in in ADP issue-519 108 37 the the DET issue-519 108 38 appropriate appropriate ADJ issue-519 108 39 budget budget NOUN issue-519 108 40 on on ADP issue-519 108 41 behalf behalf NOUN issue-519 108 42 of of ADP issue-519 108 43 and and CCONJ issue-519 108 44 at at ADP issue-519 108 45 the the DET issue-519 108 46 expense expense NOUN issue-519 108 47 of of ADP issue-519 108 48 the the DET issue-519 108 49 taxpayer taxpayer NOUN issue-519 108 50 ’s ’s PART issue-519 108 51 funds fund NOUN issue-519 108 52 . . PUNCT issue-519 109 1 moreover moreover ADV issue-519 109 2 , , PUNCT issue-519 109 3 it it PRON issue-519 109 4 is be AUX issue-519 109 5 indicated indicate VERB issue-519 109 6 that that SCONJ issue-519 109 7 tax tax NOUN issue-519 109 8 agents agent NOUN issue-519 109 9 are be AUX issue-519 109 10 equal equal ADJ issue-519 109 11 to to ADP issue-519 109 12 taxpayers taxpayer NOUN issue-519 109 13 , , PUNCT issue-519 109 14 have have VERB issue-519 109 15 the the DET issue-519 109 16 rights right NOUN issue-519 109 17 and and CCONJ issue-519 109 18 fulfil fulfil VERB issue-519 109 19 the the DET issue-519 109 20 duties duty NOUN issue-519 109 21 established establish VERB issue-519 109 22 by by ADP issue-519 109 23 the the DET issue-519 109 24 tax tax NOUN issue-519 109 25 code code NOUN issue-519 109 26 of of ADP issue-519 109 27 ukraine ukraine NOUN issue-519 109 28 for for ADP issue-519 109 29 taxpayers taxpayer NOUN issue-519 109 30 . . PUNCT issue-519 110 1 indeed indeed ADV issue-519 110 2 , , PUNCT issue-519 110 3 tax tax NOUN issue-519 110 4 agents agent NOUN issue-519 110 5 are be AUX issue-519 110 6 to to PART issue-519 110 7 fulfil fulfil VERB issue-519 110 8 a a DET issue-519 110 9 part part NOUN issue-519 110 10 of of ADP issue-519 110 11 the the DET issue-519 110 12 duties duty NOUN issue-519 110 13 of of ADP issue-519 110 14 taxpayers taxpayer NOUN issue-519 110 15 , , PUNCT issue-519 110 16 for for ADP issue-519 110 17 which which PRON issue-519 110 18 , , PUNCT issue-519 110 19 by by ADP issue-519 110 20 law law NOUN issue-519 110 21 , , PUNCT issue-519 110 22 such such DET issue-519 110 23 a a DET issue-519 110 24 shift shift NOUN issue-519 110 25 is be AUX issue-519 110 26 provided provide VERB issue-519 110 27 . . PUNCT issue-519 111 1 meanwhile meanwhile ADV issue-519 111 2 , , PUNCT issue-519 111 3 it it PRON issue-519 111 4 is be AUX issue-519 111 5 necessary necessary ADJ issue-519 111 6 to to PART issue-519 111 7 clarify clarify VERB issue-519 111 8 the the DET issue-519 111 9 issue issue NOUN issue-519 111 10 of of ADP issue-519 111 11 their their PRON issue-519 111 12 “ " PUNCT issue-519 111 13 equalization equalization NOUN issue-519 111 14 with with ADP issue-519 111 15 taxpayers taxpayer NOUN issue-519 111 16 . . PUNCT issue-519 111 17 ” " PUNCT issue-519 112 1 the the DET issue-519 112 2 point point NOUN issue-519 112 3 is be AUX issue-519 112 4 that that SCONJ issue-519 112 5 the the DET issue-519 112 6 unconditional unconditional ADJ issue-519 112 7 feature feature NOUN issue-519 112 8 , , PUNCT issue-519 112 9 the the DET issue-519 112 10 fundamental fundamental ADJ issue-519 112 11 principle principle NOUN issue-519 112 12 of of ADP issue-519 112 13 the the DET issue-519 112 14 legal legal ADJ issue-519 112 15 status status NOUN issue-519 112 16 of of ADP issue-519 112 17 tax tax NOUN issue-519 112 18 agents agent NOUN issue-519 112 19 is be AUX issue-519 112 20 the the DET issue-519 112 21 derivativeness derivativeness NOUN issue-519 112 22 of of ADP issue-519 112 23 their their PRON issue-519 112 24 duties duty NOUN issue-519 112 25 and and CCONJ issue-519 112 26 rights right NOUN issue-519 112 27 from from ADP issue-519 112 28 the the DET issue-519 112 29 basic basic ADJ issue-519 112 30 legal legal ADJ issue-519 112 31 status status NOUN issue-519 112 32 of of ADP issue-519 112 33 taxpayers taxpayer NOUN issue-519 112 34 with with ADP issue-519 112 35 assigned assign VERB issue-519 112 36 tax tax NOUN issue-519 112 37 agents agent NOUN issue-519 112 38 . . PUNCT issue-519 113 1 this this DET issue-519 113 2 basic basic ADJ issue-519 113 3 legal legal ADJ issue-519 113 4 status status NOUN issue-519 113 5 of of ADP issue-519 113 6 taxpayers taxpayer NOUN issue-519 113 7 is be AUX issue-519 113 8 established establish VERB issue-519 113 9 primarily primarily ADV issue-519 113 10 on on ADP issue-519 113 11 the the DET issue-519 113 12 constitutional constitutional ADJ issue-519 113 13 provision provision NOUN issue-519 113 14 on on ADP issue-519 113 15 the the DET issue-519 113 16 generally generally ADV issue-519 113 17 binding bind VERB issue-519 113 18 character character NOUN issue-519 113 19 of of ADP issue-519 113 20 the the DET issue-519 113 21 obligation obligation NOUN issue-519 113 22 to to PART issue-519 113 23 pay pay VERB issue-519 113 24 taxes taxis NOUN issue-519 113 25 and and CCONJ issue-519 113 26 fees fee NOUN issue-519 113 27 ( ( PUNCT issue-519 113 28 konstytutsiia konstytutsiia VERB issue-519 113 29 ukrainy ukrainy ADJ issue-519 113 30 , , PUNCT issue-519 113 31 art art NOUN issue-519 113 32 . . PUNCT issue-519 114 1 67 67 NUM issue-519 114 2 ) ) PUNCT issue-519 114 3 . . PUNCT issue-519 115 1 then then ADV issue-519 115 2 this this DET issue-519 115 3 legal legal ADJ issue-519 115 4 status status NOUN issue-519 115 5 of of ADP issue-519 115 6 the the DET issue-519 115 7 taxpayer taxpayer NOUN issue-519 115 8 is be AUX issue-519 115 9 detailed detail VERB issue-519 115 10 by by ADP issue-519 115 11 general general ADJ issue-519 115 12 tax tax NOUN issue-519 115 13 and and CCONJ issue-519 115 14 legal legal ADJ issue-519 115 15 regulations regulation NOUN issue-519 115 16 on on ADP issue-519 115 17 the the DET issue-519 115 18 duties duty NOUN issue-519 115 19 and and CCONJ issue-519 115 20 rights right NOUN issue-519 115 21 of of ADP issue-519 115 22 taxpayers taxpayer NOUN issue-519 115 23 ( ( PUNCT issue-519 115 24 podatkovyi podatkovyi NOUN issue-519 115 25 kodeks kodek VERB issue-519 115 26 ukrainy ukrainy ADJ issue-519 115 27 , , PUNCT issue-519 115 28 art art NOUN issue-519 115 29 . . PUNCT issue-519 116 1 16 16 NUM issue-519 116 2 , , PUNCT issue-519 116 3 17 17 NUM issue-519 116 4 , , PUNCT issue-519 116 5 36 36 NUM issue-519 116 6 ) ) PUNCT issue-519 116 7 . . PUNCT issue-519 117 1 accordingly accordingly ADV issue-519 117 2 , , PUNCT issue-519 117 3 the the DET issue-519 117 4 legal legal ADJ issue-519 117 5 status status NOUN issue-519 117 6 of of ADP issue-519 117 7 taxpayers taxpayer NOUN issue-519 117 8 is be AUX issue-519 117 9 initial initial ADJ issue-519 117 10 in in ADP issue-519 117 11 comparison comparison NOUN issue-519 117 12 with with ADP issue-519 117 13 the the DET issue-519 117 14 legal legal ADJ issue-519 117 15 status status NOUN issue-519 117 16 of of ADP issue-519 117 17 their their PRON issue-519 117 18 tax tax NOUN issue-519 117 19 agents agent NOUN issue-519 117 20 . . PUNCT issue-519 118 1 moreover moreover ADV issue-519 118 2 , , PUNCT issue-519 118 3 according accord VERB issue-519 118 4 to to ADP issue-519 118 5 m. m. NOUN issue-519 118 6 p. p. NOUN issue-519 118 7 kucheriavenko kucheriavenko PROPN issue-519 119 1 ( ( PUNCT issue-519 119 2 podatkovyi podatkovyi NOUN issue-519 119 3 kodeks kodeks X issue-519 119 4 ukrainy ukrainy ADJ issue-519 119 5 : : PUNCT issue-519 119 6 postateinyi postateinyi PROPN issue-519 119 7 komentar komentar PROPN issue-519 119 8 , , PUNCT issue-519 119 9 p. p. NOUN issue-519 119 10 263 263 NUM issue-519 119 11 ) ) PUNCT issue-519 119 12 , , PUNCT issue-519 119 13 it it PRON issue-519 119 14 is be AUX issue-519 119 15 important important ADJ issue-519 119 16 to to PART issue-519 119 17 consider consider VERB issue-519 119 18 that that SCONJ issue-519 119 19 the the DET issue-519 119 20 duties duty NOUN issue-519 119 21 of of ADP issue-519 119 22 the the DET issue-519 119 23 tax tax NOUN issue-519 119 24 agent agent NOUN issue-519 119 25 arise arise VERB issue-519 119 26 upon upon SCONJ issue-519 119 27 availability availability NOUN issue-519 119 28 to to PART issue-519 119 29 withhold withhold VERB issue-519 119 30 and and CCONJ issue-519 119 31 transfer transfer VERB issue-519 119 32 the the DET issue-519 119 33 tax tax NOUN issue-519 119 34 of of ADP issue-519 119 35 the the DET issue-519 119 36 taxpayer taxpayer NOUN issue-519 119 37 , , PUNCT issue-519 119 38 that that ADV issue-519 119 39 is is ADV issue-519 119 40 , , PUNCT issue-519 119 41 upon upon SCONJ issue-519 119 42 availability availability NOUN issue-519 119 43 of of ADP issue-519 119 44 a a DET issue-519 119 45 corresponding corresponding ADJ issue-519 119 46 source source NOUN issue-519 119 47 in in ADP issue-519 119 48 the the DET issue-519 119 49 form form NOUN issue-519 119 50 of of ADP issue-519 119 51 money money NOUN issue-519 119 52 of of ADP issue-519 119 53 the the DET issue-519 119 54 taxpayer taxpayer NOUN issue-519 119 55 at at ADP issue-519 119 56 his his PRON issue-519 119 57 / / SYM issue-519 119 58 her her PRON issue-519 119 59 disposal disposal NOUN issue-519 119 60 . . PUNCT issue-519 120 1 the the DET issue-519 120 2 situation situation NOUN issue-519 120 3 when when SCONJ issue-519 120 4 the the DET issue-519 120 5 tax tax NOUN issue-519 120 6 agent agent NOUN issue-519 120 7 transfers transfer VERB issue-519 120 8 the the DET issue-519 120 9 tax tax NOUN issue-519 120 10 of of ADP issue-519 120 11 the the DET issue-519 120 12 taxpayer taxpayer NOUN issue-519 120 13 at at ADP issue-519 120 14 own own ADJ issue-519 120 15 expense expense NOUN issue-519 120 16 is be AUX issue-519 120 17 excluded exclude VERB issue-519 120 18 . . PUNCT issue-519 121 1 therefore therefore ADV issue-519 121 2 , , PUNCT issue-519 121 3 it it PRON issue-519 121 4 should should AUX issue-519 121 5 be be AUX issue-519 121 6 emphasized emphasize VERB issue-519 121 7 that that SCONJ issue-519 121 8 tax tax NOUN issue-519 121 9 duties duty NOUN issue-519 121 10 and and CCONJ issue-519 121 11 the the DET issue-519 121 12 rights right NOUN issue-519 121 13 of of ADP issue-519 121 14 tax tax NOUN issue-519 121 15 agents agent NOUN issue-519 121 16 are be AUX issue-519 121 17 always always ADV issue-519 121 18 derived derive VERB issue-519 121 19 from from ADP issue-519 121 20 tax tax NOUN issue-519 121 21 obligations obligation NOUN issue-519 121 22 and and CCONJ issue-519 121 23 the the DET issue-519 121 24 rights right NOUN issue-519 121 25 of of ADP issue-519 121 26 taxpayers taxpayer NOUN issue-519 121 27 . . PUNCT issue-519 122 1 furthermore furthermore ADV issue-519 122 2 , , PUNCT issue-519 122 3 tax tax NOUN issue-519 122 4 agents agent NOUN issue-519 122 5 together together ADV issue-519 122 6 with with ADP issue-519 122 7 taxpayers taxpayer NOUN issue-519 122 8 can can AUX issue-519 122 9 coalesce coalesce VERB issue-519 122 10 into into ADP issue-519 122 11 categories category NOUN issue-519 122 12 of of ADP issue-519 122 13 taxable taxable ADJ issue-519 122 14 persons person NOUN issue-519 122 15 , , PUNCT issue-519 122 16 subjects subject NOUN issue-519 122 17 of of ADP issue-519 122 18 tax tax NOUN issue-519 122 19 legal legal ADJ issue-519 122 20 relations relation NOUN issue-519 122 21 , , PUNCT issue-519 122 22 in in ADP issue-519 122 23 a a DET issue-519 122 24 broad broad ADJ issue-519 122 25 sense sense NOUN issue-519 122 26 . . PUNCT issue-519 123 1 this this PRON issue-519 123 2 is be AUX issue-519 123 3 due due ADJ issue-519 123 4 to to ADP issue-519 123 5 assigning assign VERB issue-519 123 6 tax tax NOUN issue-519 123 7 duties duty NOUN issue-519 123 8 and and CCONJ issue-519 123 9 tax tax NOUN issue-519 123 10 rights right NOUN issue-519 123 11 to to ADP issue-519 123 12 tax tax NOUN issue-519 123 13 agents agent NOUN issue-519 123 14 by by ADP issue-519 123 15 tax tax NOUN issue-519 123 16 legal legal ADJ issue-519 123 17 regulations regulation NOUN issue-519 123 18 . . PUNCT issue-519 124 1 i. i. PROPN issue-519 124 2 kucherov kucherov PROPN issue-519 124 3 argues argue VERB issue-519 124 4 that that SCONJ issue-519 124 5 taxable taxable ADJ issue-519 124 6 persons person NOUN issue-519 124 7 in in ADP issue-519 124 8 taxation taxation NOUN issue-519 124 9 are be AUX issue-519 124 10 physical physical ADJ issue-519 124 11 individuals individual NOUN issue-519 124 12 and and CCONJ issue-519 124 13 legal legal ADJ issue-519 124 14 entities entity NOUN issue-519 124 15 , , PUNCT issue-519 124 16 charged charge VERB issue-519 124 17 with with ADP issue-519 124 18 calculating calculate VERB issue-519 124 19 and and CCONJ issue-519 124 20 paying pay VERB issue-519 124 21 or or CCONJ issue-519 124 22 withholding withhold VERB issue-519 124 23 and and CCONJ issue-519 124 24 transferring transfer VERB issue-519 124 25 taxes taxis NOUN issue-519 124 26 and and CCONJ issue-519 124 27 fees fee NOUN issue-519 124 28 to to ADP issue-519 124 29 the the DET issue-519 124 30 budgets budget NOUN issue-519 124 31 , , PUNCT issue-519 124 32 in in ADP issue-519 124 33 accordance accordance NOUN issue-519 124 34 with with ADP issue-519 124 35 tax tax NOUN issue-519 124 36 legislation legislation NOUN issue-519 124 37 . . PUNCT issue-519 125 1 moreover moreover ADV issue-519 125 2 , , PUNCT issue-519 125 3 the the DET issue-519 125 4 scientist scientist NOUN issue-519 125 5 observes observe VERB issue-519 125 6 that that SCONJ issue-519 125 7 the the DET issue-519 125 8 direct direct ADJ issue-519 125 9 content content NOUN issue-519 125 10 of of ADP issue-519 125 11 these these DET issue-519 125 12 duties duty NOUN issue-519 125 13 determines determine VERB issue-519 125 14 these these DET issue-519 125 15 individuals individual NOUN issue-519 125 16 ’ ' PUNCT issue-519 125 17 legal legal ADJ issue-519 125 18 status status NOUN issue-519 125 19 of of ADP issue-519 125 20 taxpayers taxpayer NOUN issue-519 125 21 , , PUNCT issue-519 125 22 payers payer NOUN issue-519 125 23 of of ADP issue-519 125 24 fees fee NOUN issue-519 125 25 , , PUNCT issue-519 125 26 or or CCONJ issue-519 125 27 tax tax NOUN issue-519 125 28 agents agent NOUN issue-519 125 29 ( ( PUNCT issue-519 125 30 kucherov kucherov PROPN issue-519 125 31 , , PUNCT issue-519 125 32 2009 2009 NUM issue-519 125 33 ) ) PUNCT issue-519 125 34 . . PUNCT issue-519 126 1 moreover moreover ADV issue-519 126 2 , , PUNCT issue-519 126 3 two two NUM issue-519 126 4 interrelated interrelated ADJ issue-519 126 5 remarks remark NOUN issue-519 126 6 must must AUX issue-519 126 7 be be AUX issue-519 126 8 made make VERB issue-519 126 9 to to ADP issue-519 126 10 this this DET issue-519 126 11 thesis thesis NOUN issue-519 126 12 . . PUNCT issue-519 127 1 4 4 X issue-519 127 2 . . X issue-519 127 3 conclusion conclusion NOUN issue-519 127 4 such such ADJ issue-519 127 5 remarks remark NOUN issue-519 127 6 rely rely VERB issue-519 127 7 on on ADP issue-519 127 8 the the DET issue-519 127 9 fact fact NOUN issue-519 127 10 that that SCONJ issue-519 127 11 in in ADP issue-519 127 12 some some DET issue-519 127 13 cases case NOUN issue-519 127 14 taxpayers taxpayer NOUN issue-519 127 15 ’ ' PUNCT issue-519 127 16 representatives representative NOUN issue-519 127 17 can can AUX issue-519 127 18 also also ADV issue-519 127 19 enter enter VERB issue-519 127 20 tax tax NOUN issue-519 127 21 relations relation NOUN issue-519 127 22 as as ADP issue-519 127 23 obliged oblige VERB issue-519 127 24 persons person NOUN issue-519 127 25 . . PUNCT issue-519 128 1 in in ADP issue-519 128 2 accordance accordance NOUN issue-519 128 3 with with ADP issue-519 128 4 the the DET issue-519 128 5 provisions provision NOUN issue-519 128 6 of of ADP issue-519 128 7 article article NOUN issue-519 128 8 19 19 NUM issue-519 128 9 of of ADP issue-519 128 10 the the DET issue-519 128 11 tax tax NOUN issue-519 128 12 code code NOUN issue-519 128 13 of of ADP issue-519 128 14 ukraine ukraine NOUN issue-519 128 15 , , PUNCT issue-519 128 16 the the DET issue-519 128 17 taxpayer taxpayer NOUN issue-519 128 18 manages manage VERB issue-519 128 19 the the DET issue-519 128 20 affairs affair NOUN issue-519 128 21 related relate VERB issue-519 128 22 to to ADP issue-519 128 23 the the DET issue-519 128 24 payment payment NOUN issue-519 128 25 of of ADP issue-519 128 26 taxes taxis NOUN issue-519 128 27 personally personally ADV issue-519 128 28 or or CCONJ issue-519 128 29 through through ADP issue-519 128 30 his his PRON issue-519 128 31 / / SYM issue-519 128 32 her her PRON issue-519 128 33 representative representative NOUN issue-519 128 34 ( ( PUNCT issue-519 128 35 podatkovyi podatkovyi NOUN issue-519 128 36 kodeks kodek NOUN issue-519 128 37 ukrainy ukrainy ADJ issue-519 128 38 , , PUNCT issue-519 128 39 art art NOUN issue-519 128 40 . . PUNCT issue-519 129 1 19 19 NUM issue-519 129 2 ) ) PUNCT issue-519 129 3 . . PUNCT issue-519 130 1 personal personal ADJ issue-519 130 2 participation participation NOUN issue-519 130 3 of of ADP issue-519 130 4 the the DET issue-519 130 5 taxpayer taxpayer NOUN issue-519 130 6 in in ADP issue-519 130 7 tax tax NOUN issue-519 130 8 relations relation NOUN issue-519 130 9 does do AUX issue-519 130 10 not not PART issue-519 130 11 deprive deprive VERB issue-519 130 12 him he PRON issue-519 130 13 of of ADP issue-519 130 14 the the DET issue-519 130 15 right right NOUN issue-519 130 16 to to PART issue-519 130 17 have have AUX issue-519 130 18 his his PRON issue-519 130 19 / / SYM issue-519 130 20 her her PRON issue-519 130 21 representative representative NOUN issue-519 130 22 , , PUNCT issue-519 130 23 as as ADV issue-519 130 24 well well ADV issue-519 130 25 as as ADP issue-519 130 26 the the DET issue-519 130 27 participation participation NOUN issue-519 130 28 of of ADP issue-519 130 29 the the DET issue-519 130 30 tax tax NOUN issue-519 130 31 representative representative NOUN issue-519 130 32 does do AUX issue-519 130 33 not not PART issue-519 130 34 deprive deprive VERB issue-519 130 35 the the DET issue-519 130 36 taxpayer taxpayer NOUN issue-519 130 37 of of ADP issue-519 130 38 the the DET issue-519 130 39 right right NOUN issue-519 130 40 to to ADP issue-519 130 41 personal personal ADJ issue-519 130 42 participation participation NOUN issue-519 130 43 in in ADP issue-519 130 44 such such ADJ issue-519 130 45 relations relation NOUN issue-519 130 46 . . PUNCT issue-519 131 1 representatives representative NOUN issue-519 131 2 of of ADP issue-519 131 3 a a DET issue-519 131 4 taxpayer taxpayer NOUN issue-519 131 5 are be AUX issue-519 131 6 persons person NOUN issue-519 131 7 who who PRON issue-519 131 8 can can AUX issue-519 131 9 represent represent VERB issue-519 131 10 legitimate legitimate ADJ issue-519 131 11 interests interest NOUN issue-519 131 12 and and CCONJ issue-519 131 13 manage manage VERB issue-519 131 14 the the DET issue-519 131 15 affairs affair NOUN issue-519 131 16 related relate VERB issue-519 131 17 to to ADP issue-519 131 18 the the DET issue-519 131 19 payment payment NOUN issue-519 131 20 of of ADP issue-519 131 21 taxes taxis NOUN issue-519 131 22 on on ADP issue-519 131 23 grounds ground NOUN issue-519 131 24 of of ADP issue-519 131 25 law law NOUN issue-519 131 26 or or CCONJ issue-519 131 27 a a DET issue-519 131 28 power power NOUN issue-519 131 29 of of ADP issue-519 131 30 attorney attorney NOUN issue-519 131 31 . . PUNCT issue-519 132 1 the the DET issue-519 132 2 power power NOUN issue-519 132 3 of of ADP issue-519 132 4 attorney attorney NOUN issue-519 132 5 issued issue VERB issue-519 132 6 by by ADP issue-519 132 7 a a DET issue-519 132 8 taxpayer taxpayer NOUN issue-519 132 9 ( ( PUNCT issue-519 132 10 an an DET issue-519 132 11 individual individual NOUN issue-519 132 12 ) ) PUNCT issue-519 132 13 to to PART issue-519 132 14 represent represent VERB issue-519 132 15 his his PRON issue-519 132 16 / / SYM issue-519 132 17 her her PRON issue-519 132 18 interests interest NOUN issue-519 132 19 and and CCONJ issue-519 132 20 manage manage VERB issue-519 132 21 the the DET issue-519 132 22 affairs affair NOUN issue-519 132 23 related relate VERB issue-519 132 24 to to ADP issue-519 132 25 the the DET issue-519 132 26 payment payment NOUN issue-519 132 27 of of ADP issue-519 132 28 taxes taxis NOUN issue-519 132 29 , , PUNCT issue-519 132 30 must must AUX issue-519 132 31 be be AUX issue-519 132 32 certified certify VERB issue-519 132 33 in in ADP issue-519 132 34 accordance accordance NOUN issue-519 132 35 with with ADP issue-519 132 36 applicable applicable ADJ issue-519 132 37 law law NOUN issue-519 132 38 . . PUNCT issue-519 133 1 thus thus ADV issue-519 133 2 , , PUNCT issue-519 133 3 a a DET issue-519 133 4 representative representative NOUN issue-519 133 5 of of ADP issue-519 133 6 a a DET issue-519 133 7 taxpayer taxpayer NOUN issue-519 133 8 exercises exercise VERB issue-519 133 9 the the DET issue-519 133 10 rights right NOUN issue-519 133 11 provided provide VERB issue-519 133 12 for for ADP issue-519 133 13 by by ADP issue-519 133 14 this this DET issue-519 133 15 code code NOUN issue-519 133 16 for for ADP issue-519 133 17 taxpayers taxpayer NOUN issue-519 133 18 . . PUNCT issue-519 134 1 therefore therefore ADV issue-519 134 2 , , PUNCT issue-519 134 3 while while SCONJ issue-519 134 4 considering consider VERB issue-519 134 5 taxable taxable ADJ issue-519 134 6 persons person NOUN issue-519 134 7 , , PUNCT issue-519 134 8 payers payer NOUN issue-519 134 9 of of ADP issue-519 134 10 taxes taxis NOUN issue-519 134 11 and and CCONJ issue-519 134 12 levies levy NOUN issue-519 134 13 , , PUNCT issue-519 134 14 their their PRON issue-519 134 15 tax tax NOUN issue-519 134 16 agents agent NOUN issue-519 134 17 , , PUNCT issue-519 134 18 and and CCONJ issue-519 134 19 representatives representative NOUN issue-519 134 20 of of ADP issue-519 134 21 payers payer NOUN issue-519 134 22 of of ADP issue-519 134 23 taxes taxis NOUN issue-519 134 24 and and CCONJ issue-519 134 25 levies levy NOUN issue-519 134 26 should should AUX issue-519 134 27 be be AUX issue-519 134 28 specified specify VERB issue-519 134 29 . . PUNCT issue-519 135 1 baltic baltic PROPN issue-519 135 2 journal journal PROPN issue-519 135 3 of of ADP issue-519 135 4 economic economic ADJ issue-519 135 5 studies study NOUN issue-519 135 6 350 350 NUM issue-519 135 7 vol vol NOUN issue-519 135 8 . . PROPN issue-519 136 1 4 4 NUM issue-519 136 2 , , PUNCT issue-519 136 3 no no INTJ issue-519 136 4 . . NOUN issue-519 136 5 4 4 NUM issue-519 136 6 , , PUNCT issue-519 136 7 2018 2018 NUM issue-519 136 8 references reference NOUN issue-519 136 9 : : PUNCT issue-519 136 10 pryshva pryshva VERB issue-519 136 11 , , PUNCT issue-519 136 12 n. n. PROPN issue-519 136 13 yu yu PROPN issue-519 136 14 . . PUNCT issue-519 136 15 ( ( PUNCT issue-519 136 16 2004 2004 NUM issue-519 136 17 ) ) PUNCT issue-519 136 18 . . PUNCT issue-519 137 1 pravovi pravovi PROPN issue-519 137 2 problemy problemy PROPN issue-519 137 3 reguliuvannia reguliuvannia PROPN issue-519 137 4 obovviazkovykh obovviazkovykh VERB issue-519 137 5 platezhív platezhív NOUN issue-519 138 1 [ [ X issue-519 138 2 legal legal ADJ issue-519 138 3 problems problem NOUN issue-519 138 4 of of ADP issue-519 138 5 regulation regulation NOUN issue-519 138 6 of of ADP issue-519 138 7 obligatory obligatory ADJ issue-519 138 8 payments payment NOUN issue-519 138 9 ] ] PUNCT issue-519 138 10 ( ( PUNCT issue-519 138 11 dissertation dissertation NOUN issue-519 138 12 of of ADP issue-519 138 13 doctor doctor NOUN issue-519 138 14 of of ADP issue-519 138 15 law law NOUN issue-519 138 16 in in ADP issue-519 138 17 specialty specialty NOUN issue-519 138 18 12.00.07 12.00.07 NOUN issue-519 138 19 ) ) PUNCT issue-519 138 20 . . PUNCT issue-519 139 1 k. k. PROPN issue-519 140 1 ( ( PUNCT issue-519 140 2 in in ADP issue-519 140 3 ukrainian ukrainian ADJ issue-519 140 4 ) ) PUNCT issue-519 140 5 ilovaiskii ilovaiskii PROPN issue-519 140 6 , , PUNCT issue-519 140 7 s. s. PROPN issue-519 140 8 i. i. PROPN issue-519 140 9 ( ( PUNCT issue-519 140 10 1904 1904 NUM issue-519 140 11 ) ) PUNCT issue-519 140 12 . . PUNCT issue-519 141 1 uchebnik uchebnik AUX issue-519 141 2 finansovogo finansovogo PROPN issue-519 141 3 prava prava NOUN issue-519 141 4 [ [ X issue-519 141 5 the the DET issue-519 141 6 textbook textbook NOUN issue-519 141 7 of of ADP issue-519 141 8 financial financial ADJ issue-519 141 9 law law NOUN issue-519 141 10 ] ] PUNCT issue-519 141 11 . . PUNCT issue-519 142 1 odessa odessa ADJ issue-519 142 2 . . PUNCT issue-519 143 1 ( ( PUNCT issue-519 143 2 in in ADP issue-519 143 3 russian russian PROPN issue-519 143 4 ) ) PUNCT issue-519 143 5 rau rau PROPN issue-519 143 6 , , PUNCT issue-519 143 7 k. k. PROPN issue-519 143 8 d.-g d.-g PROPN issue-519 143 9 . . PUNCT issue-519 144 1 ( ( PUNCT issue-519 144 2 1867 1867 NUM issue-519 144 3 ) ) PUNCT issue-519 144 4 . . PUNCT issue-519 145 1 osnovnye osnovnye PROPN issue-519 145 2 nachala nachala PROPN issue-519 145 3 finansovoi finansovoi VERB issue-519 145 4 nauki nauki NOUN issue-519 146 1 [ [ X issue-519 146 2 the the DET issue-519 146 3 main main ADJ issue-519 146 4 principles principle NOUN issue-519 146 5 of of ADP issue-519 146 6 financial financial ADJ issue-519 146 7 science science NOUN issue-519 146 8 ] ] PUNCT issue-519 146 9 ( ( PUNCT issue-519 146 10 trans tran NOUN issue-519 146 11 . . PROPN issue-519 146 12 from from ADP issue-519 146 13 5th 5th ADJ issue-519 146 14 german german ADJ issue-519 146 15 ed ed NOUN issue-519 146 16 . . PUNCT issue-519 146 17 ) ) PUNCT issue-519 146 18 . . PUNCT issue-519 147 1 ( ( PUNCT issue-519 147 2 vols vol NOUN issue-519 147 3 . . PUNCT issue-519 148 1 1 1 NUM issue-519 148 2 - - SYM issue-519 148 3 2 2 NUM issue-519 148 4 ) ) PUNCT issue-519 148 5 . . PUNCT issue-519 149 1 a. a. PROPN issue-519 149 2 korsak korsak PROPN issue-519 149 3 , , PUNCT issue-519 149 4 v. v. PROPN issue-519 149 5 lebedev lebedev PROPN issue-519 149 6 ( ( PUNCT issue-519 149 7 eds eds PROPN issue-519 149 8 . . PUNCT issue-519 149 9 ) ) PUNCT issue-519 149 10 . . PUNCT issue-519 150 1 spb spb PROPN issue-519 150 2 . . PUNCT issue-519 150 3 : : PUNCT issue-519 150 4 typography typography NOUN issue-519 150 5 maikov maikov PROPN issue-519 150 6 . . PUNCT issue-519 151 1 ( ( PUNCT issue-519 151 2 in in ADP issue-519 151 3 russian russian ADJ issue-519 151 4 ) ) PUNCT issue-519 151 5 tarasov tarasov NOUN issue-519 151 6 , , PUNCT issue-519 151 7 i. i. NOUN issue-519 151 8 t. t. PROPN issue-519 151 9 ( ( PUNCT issue-519 151 10 2004 2004 NUM issue-519 151 11 ) ) PUNCT issue-519 151 12 . . PUNCT issue-519 152 1 finansy finansy ADV issue-519 153 1 i i PRON issue-519 153 2 nalogi nalogi NOUN issue-519 153 3 : : PUNCT issue-519 153 4 ocherki ocherki NOUN issue-519 153 5 teorii teorii NOUN issue-519 154 1 i i PRON issue-519 154 2 politiki politiki VERB issue-519 155 1 [ [ X issue-519 155 2 finance finance NOUN issue-519 155 3 and and CCONJ issue-519 155 4 taxes taxis NOUN issue-519 155 5 : : PUNCT issue-519 155 6 essays essay NOUN issue-519 155 7 on on ADP issue-519 155 8 theory theory NOUN issue-519 155 9 and and CCONJ issue-519 155 10 politics politic NOUN issue-519 155 11 ] ] PUNCT issue-519 155 12 . . PUNCT issue-519 156 1 in in ADP issue-519 156 2 series series PROPN issue-519 156 3 zolotye zolotye PROPN issue-519 156 4 stranitsy stranitsy PROPN issue-519 156 5 finansovogo finansovogo VERB issue-519 156 6 prava prava NOUN issue-519 156 7 rossii rossii PROPN issue-519 156 8 [ [ PUNCT issue-519 156 9 golden golden ADJ issue-519 156 10 pages page NOUN issue-519 156 11 of of ADP issue-519 156 12 the the DET issue-519 156 13 financial financial ADJ issue-519 156 14 law law NOUN issue-519 156 15 of of ADP issue-519 156 16 russia russia PROPN issue-519 156 17 ] ] PUNCT issue-519 156 18 . . PUNCT issue-519 157 1 m. m. NOUN issue-519 157 2 : : PUNCT issue-519 157 3 statut statut PROPN issue-519 157 4 , , PUNCT issue-519 157 5 618 618 NUM issue-519 157 6 p. p. NOUN issue-519 157 7 kucherov kucherov PROPN issue-519 157 8 , , PUNCT issue-519 157 9 i. i. PROPN issue-519 157 10 i. i. PROPN issue-519 157 11 ( ( PUNCT issue-519 157 12 2009 2009 NUM issue-519 157 13 ) ) PUNCT issue-519 157 14 . . PUNCT issue-519 158 1 teoriia teoriia AUX issue-519 158 2 nalogov nalogov NOUN issue-519 158 3 i i PRON issue-519 158 4 sborov sborov VERB issue-519 159 1 [ [ X issue-519 159 2 theory theory NOUN issue-519 159 3 of of ADP issue-519 159 4 taxes taxis NOUN issue-519 159 5 and and CCONJ issue-519 159 6 fees fee NOUN issue-519 159 7 ] ] PUNCT issue-519 159 8 ( ( PUNCT issue-519 159 9 monography monography NOUN issue-519 159 10 ) ) PUNCT issue-519 159 11 . . PUNCT issue-519 160 1 m. m. NOUN issue-519 160 2 : : PUNCT issue-519 160 3 zao zao PROPN issue-519 160 4 yurinfor yurinfor PROPN issue-519 160 5 , , PUNCT issue-519 160 6 473 473 NUM issue-519 160 7 p. p. NOUN issue-519 160 8 ( ( PUNCT issue-519 160 9 in in ADP issue-519 160 10 russian russian ADJ issue-519 160 11 ) ) PUNCT issue-519 160 12 ozerov ozerov ADJ issue-519 160 13 , , PUNCT issue-519 160 14 i. i. PROPN issue-519 160 15 kh kh PROPN issue-519 160 16 . . PUNCT issue-519 160 17 ( ( PUNCT issue-519 160 18 1908 1908 NUM issue-519 160 19 ) ) PUNCT issue-519 160 20 . . PUNCT issue-519 161 1 osnovy osnovy ADJ issue-519 161 2 finansovoi finansovoi PROPN issue-519 161 3 nauki nauki NOUN issue-519 162 1 [ [ X issue-519 162 2 fundamentals fundamental NOUN issue-519 162 3 of of ADP issue-519 162 4 financial financial ADJ issue-519 162 5 science science NOUN issue-519 162 6 ] ] PUNCT issue-519 162 7 . . PUNCT issue-519 163 1 m. m. NOUN issue-519 163 2 : : PUNCT issue-519 164 1 typ typ PROPN issue-519 164 2 . . PUNCT issue-519 164 3 assos assos PROPN issue-519 164 4 . . PUNCT issue-519 164 5 i. i. PROPN issue-519 164 6 d. d. PROPN issue-519 164 7 sytina sytina PROPN issue-519 164 8 , , PUNCT issue-519 164 9 530 530 NUM issue-519 164 10 p. p. NOUN issue-519 164 11 ( ( PUNCT issue-519 164 12 in in ADP issue-519 164 13 ukrainian ukrainian ADJ issue-519 164 14 ) ) PUNCT issue-519 164 15 isaev isaev PROPN issue-519 164 16 , , PUNCT issue-519 164 17 a. a. NOUN issue-519 164 18 a. a. NOUN issue-519 164 19 ( ( PUNCT issue-519 164 20 1887 1887 NUM issue-519 164 21 ) ) PUNCT issue-519 164 22 . . PUNCT issue-519 165 1 vremennik vremennik NOUN issue-519 165 2 demidovskogo demidovskogo PROPN issue-519 165 3 yuridicheskogo yuridicheskogo PROPN issue-519 165 4 litseia litseia NOUN issue-519 166 1 [ [ X issue-519 166 2 chronicale chronicale NOUN issue-519 166 3 of of ADP issue-519 166 4 the the DET issue-519 166 5 demidov demidov PROPN issue-519 166 6 legal legal ADJ issue-519 166 7 lyceum lyceum NOUN issue-519 166 8 ] ] PUNCT issue-519 166 9 . . PUNCT issue-519 167 1 ( ( PUNCT issue-519 167 2 vol vol NOUN issue-519 167 3 . . PROPN issue-519 167 4 40 40 NUM issue-519 167 5 ) ) PUNCT issue-519 167 6 . . PUNCT issue-519 168 1 yaroslavl yaroslavl PROPN issue-519 168 2 . . PUNCT issue-519 169 1 ( ( PUNCT issue-519 169 2 in in ADP issue-519 169 3 russian russian ADJ issue-519 169 4 ) ) PUNCT issue-519 169 5 tsvik tsvik NOUN issue-519 169 6 , , PUNCT issue-519 169 7 m. m. NOUN issue-519 169 8 v. v. NOUN issue-519 169 9 , , PUNCT issue-519 169 10 petryshyn petryshyn NOUN issue-519 169 11 , , PUNCT issue-519 169 12 o. o. PROPN issue-519 169 13 v. v. PROPN issue-519 169 14 , , PUNCT issue-519 169 15 avramenko avramenko PROPN issue-519 169 16 , , PUNCT issue-519 169 17 l. l. PROPN issue-519 169 18 v. v. ADP issue-519 169 19 et et PROPN issue-519 169 20 al al PROPN issue-519 169 21 . . PROPN issue-519 170 1 ( ( PUNCT issue-519 170 2 2011 2011 NUM issue-519 170 3 ) ) PUNCT issue-519 170 4 . . PUNCT issue-519 171 1 zahalna zahalna PROPN issue-519 171 2 teoriia teoriia VERB issue-519 171 3 derzhavy derzhavy PROPN issue-519 171 4 i i PROPN issue-519 171 5 prava prava VERB issue-519 172 1 [ [ X issue-519 172 2 general general ADJ issue-519 172 3 theory theory NOUN issue-519 172 4 of of ADP issue-519 172 5 state state NOUN issue-519 172 6 and and CCONJ issue-519 172 7 law law NOUN issue-519 172 8 ] ] PUNCT issue-519 172 9 . . PUNCT issue-519 173 1 m. m. NOUN issue-519 173 2 v. v. ADP issue-519 173 3 tsvik tsvik NOUN issue-519 173 4 , , PUNCT issue-519 173 5 o. o. PROPN issue-519 173 6 v. v. ADP issue-519 173 7 petryshyn petryshyn PROPN issue-519 173 8 ( ( PUNCT issue-519 173 9 eds ed NOUN issue-519 173 10 . . PUNCT issue-519 173 11 ) ) PUNCT issue-519 173 12 . . PUNCT issue-519 174 1 kh kh PROPN issue-519 174 2 . . PUNCT issue-519 174 3 : : PUNCT issue-519 175 1 pravo pravo NOUN issue-519 175 2 . . PUNCT issue-519 176 1 ( ( PUNCT issue-519 176 2 in in ADP issue-519 176 3 ukrainian ukrainian ADJ issue-519 176 4 ) ) PUNCT issue-519 176 5 kucheriavenko kucheriavenko PROPN issue-519 176 6 , , PUNCT issue-519 176 7 n. n. PROPN issue-519 176 8 p. p. PROPN issue-519 176 9 ( ( PUNCT issue-519 176 10 2005 2005 NUM issue-519 176 11 ) ) PUNCT issue-519 176 12 . . PUNCT issue-519 177 1 uchenie uchenie NOUN issue-519 177 2 o o PROPN issue-519 177 3 naloge naloge PROPN issue-519 178 1 [ [ X issue-519 178 2 the the DET issue-519 178 3 doctrine doctrine NOUN issue-519 178 4 of of ADP issue-519 178 5 the the DET issue-519 178 6 tax tax NOUN issue-519 178 7 ] ] PUNCT issue-519 178 8 . . PUNCT issue-519 179 1 in in ADP issue-519 179 2 6 6 NUM issue-519 179 3 vols vol NOUN issue-519 179 4 . . PUNCT issue-519 180 1 kurs kurs PROPN issue-519 180 2 nalohovogo nalohovogo PROPN issue-519 180 3 prava prava NOUN issue-519 181 1 [ [ X issue-519 181 2 course course NOUN issue-519 181 3 of of ADP issue-519 181 4 tax tax NOUN issue-519 181 5 law law NOUN issue-519 181 6 ] ] PUNCT issue-519 181 7 . . PUNCT issue-519 182 1 ( ( PUNCT issue-519 182 2 vol vol NOUN issue-519 182 3 . . NOUN issue-519 182 4 3 3 NUM issue-519 182 5 ) ) PUNCT issue-519 182 6 . . PUNCT issue-519 183 1 kh kh PROPN issue-519 183 2 . . PUNCT issue-519 183 3 : : PUNCT issue-519 184 1 legas lega NOUN issue-519 184 2 ; ; PUNCT issue-519 184 3 pravo pravo NOUN issue-519 184 4 , , PUNCT issue-519 184 5 600 600 NUM issue-519 184 6 p. p. NOUN issue-519 184 7 ( ( PUNCT issue-519 184 8 in in ADP issue-519 184 9 russian russian ADJ issue-519 184 10 ) ) PUNCT issue-519 184 11 podatkovyi podatkovyi NOUN issue-519 184 12 kodeks kodek VERB issue-519 184 13 ukrainy ukrainy ADJ issue-519 185 1 [ [ X issue-519 185 2 the the DET issue-519 185 3 tax tax NOUN issue-519 185 4 code code NOUN issue-519 185 5 of of ADP issue-519 185 6 ukraine ukraine PROPN issue-519 185 7 ] ] X issue-519 185 8 ( ( PUNCT issue-519 185 9 2010 2010 NUM issue-519 185 10 ) ) PUNCT issue-519 185 11 . . PUNCT issue-519 186 1 no no INTJ issue-519 186 2 . . NOUN issue-519 187 1 2755 2755 NUM issue-519 187 2 - - SYM issue-519 187 3 vi vi NOUN issue-519 187 4 of of ADP issue-519 187 5 december december PROPN issue-519 187 6 2 2 NUM issue-519 187 7 , , PUNCT issue-519 187 8 2010 2010 NUM issue-519 187 9 . . PUNCT issue-519 188 1 holos holo NOUN issue-519 188 2 ukrainy ukrainy ADJ issue-519 188 3 , , PUNCT issue-519 188 4 229 229 NUM issue-519 188 5 - - SYM issue-519 188 6 230 230 NUM issue-519 188 7 . . PUNCT issue-519 189 1 ( ( PUNCT issue-519 189 2 in in ADP issue-519 189 3 ukrainian ukrainian ADJ issue-519 189 4 ) ) PUNCT issue-519 189 5 konstytutsiia konstytutsiia VERB issue-519 189 6 ukrainy ukrainy ADJ issue-519 189 7 [ [ X issue-519 189 8 the the DET issue-519 189 9 constitution constitution NOUN issue-519 189 10 of of ADP issue-519 189 11 ukraine ukraine PROPN issue-519 189 12 ] ] X issue-519 189 13 . . PUNCT issue-519 190 1 ( ( PUNCT issue-519 190 2 1996 1996 NUM issue-519 190 3 ) ) PUNCT issue-519 190 4 . . PUNCT issue-519 191 1 no no INTJ issue-519 191 2 . . PUNCT issue-519 192 1 254k 254k NUM issue-519 192 2 / / SYM issue-519 192 3 96 96 NUM issue-519 192 4 - - PUNCT issue-519 192 5 vr vr NOUN issue-519 192 6 of of ADP issue-519 192 7 28 28 NUM issue-519 192 8 june june PROPN issue-519 192 9 1996 1996 NUM issue-519 192 10 . . PUNCT issue-519 193 1 vidomosti vidomosti PROPN issue-519 193 2 verkhovnoi verkhovnoi PROPN issue-519 193 3 rady rady PROPN issue-519 193 4 ukrainy ukrainy PROPN issue-519 194 1 [ [ X issue-519 194 2 bulletin bulletin NOUN issue-519 194 3 of of ADP issue-519 194 4 the the DET issue-519 194 5 verkhovna verkhovna NOUN issue-519 194 6 rada rada PROPN issue-519 194 7 of of ADP issue-519 194 8 ukraine ukraine PROPN issue-519 194 9 ] ] X issue-519 194 10 . . PUNCT issue-519 195 1 30 30 NUM issue-519 195 2 p. p. NOUN issue-519 195 3 ( ( PUNCT issue-519 195 4 in in ADP issue-519 195 5 ukrainian ukrainian ADJ issue-519 195 6 ) ) PUNCT issue-519 195 7 podatkovyi podatkovyi NOUN issue-519 195 8 kodeks kodeks X issue-519 195 9 ukrainy ukrainy ADJ issue-519 195 10 : : PUNCT issue-519 195 11 postateinyi postateinyi NOUN issue-519 195 12 komentar komentar NOUN issue-519 196 1 [ [ X issue-519 196 2 the the DET issue-519 196 3 tax tax NOUN issue-519 196 4 code code NOUN issue-519 196 5 of of ADP issue-519 196 6 ukraine ukraine NOUN issue-519 196 7 : : PUNCT issue-519 196 8 itemized itemize VERB issue-519 196 9 comment comment NOUN issue-519 196 10 ] ] X issue-519 196 11 . . PUNCT issue-519 197 1 ( ( PUNCT issue-519 197 2 2011 2011 NUM issue-519 197 3 ) ) PUNCT issue-519 197 4 . . PUNCT issue-519 198 1 in in ADP issue-519 198 2 2 2 NUM issue-519 198 3 parts part NOUN issue-519 198 4 . . PUNCT issue-519 199 1 m. m. NOUN issue-519 199 2 p. p. PROPN issue-519 199 3 kucheriavenka kucheriavenka PROPN issue-519 199 4 ( ( PUNCT issue-519 199 5 ed ed NOUN issue-519 199 6 . . PUNCT issue-519 199 7 ) ) PUNCT issue-519 199 8 , , PUNCT issue-519 200 1 1 1 X issue-519 200 2 . . PUNCT issue-519 200 3 kh kh PROPN issue-519 200 4 . . PUNCT issue-519 200 5 : : PUNCT issue-519 200 6 pravo pravo NOUN issue-519 200 7 , , PUNCT issue-519 200 8 704 704 NUM issue-519 200 9 p. p. NOUN issue-519 200 10 ( ( PUNCT issue-519 200 11 in in ADP issue-519 200 12 ukrainian ukrainian ADJ issue-519 200 13 ) ) PUNCT