id	sid	tid	token	lemma	pos
issue-520	1	1	baltic	baltic	PROPN
issue-520	1	2	journal	journal	PROPN
issue-520	1	3	of	of	ADP
issue-520	1	4	economic	economic	ADJ
issue-520	1	5	studies	study	NOUN
issue-520	1	6	351	351	NUM
issue-520	1	7	vol	vol	NOUN
issue-520	1	8	.	.	PROPN
issue-520	2	1	4	4	NUM
issue-520	2	2	,	,	PUNCT
issue-520	2	3	no	no	INTJ
issue-520	2	4	.	.	NOUN
issue-520	2	5	4	4	NUM
issue-520	2	6	,	,	PUNCT
issue-520	2	7	2018	2018	NUM
issue-520	2	8	corresponding	correspond	VERB
issue-520	2	9	author	author	NOUN
issue-520	2	10	:	:	PUNCT
issue-520	2	11	1	1	NUM
issue-520	2	12	dnipropetrovsk	dnipropetrovsk	NOUN
issue-520	2	13	state	state	PROPN
issue-520	2	14	university	university	PROPN
issue-520	2	15	of	of	ADP
issue-520	2	16	internal	internal	PROPN
issue-520	2	17	affairs	affairs	PROPN
issue-520	2	18	,	,	PUNCT
issue-520	2	19	ukraine	ukraine	NOUN
issue-520	2	20	.	.	PUNCT
issue-520	3	1	2	2	NUM
issue-520	3	2	kharkiv	kharkiv	PROPN
issue-520	3	3	research	research	PROPN
issue-520	3	4	institute	institute	PROPN
issue-520	3	5	of	of	ADP
issue-520	3	6	forensic	forensic	ADJ
issue-520	3	7	examinations	examination	NOUN
issue-520	3	8	,	,	PUNCT
issue-520	3	9	ukraine	ukraine	NOUN
issue-520	3	10	.	.	PUNCT
issue-520	4	1	3	3	NUM
issue-520	4	2	kharkiv	kharkiv	PROPN
issue-520	4	3	research	research	PROPN
issue-520	4	4	institute	institute	PROPN
issue-520	4	5	of	of	ADP
issue-520	4	6	forensic	forensic	ADJ
issue-520	4	7	examinations	examination	NOUN
issue-520	4	8	,	,	PUNCT
issue-520	4	9	ukraine	ukraine	NOUN
issue-520	4	10	.	.	PUNCT
issue-520	5	1	doi	doi	PROPN
issue-520	5	2	:	:	PUNCT
issue-520	5	3	https://doi.org/10.30525/2256-0742/2018-4-4-351-355	https://doi.org/10.30525/2256-0742/2018-4-4-351-355	ADJ
issue-520	5	4	lawmaking	lawmaking	NOUN
issue-520	5	5	issues	issue	NOUN
issue-520	5	6	in	in	ADP
issue-520	5	7	the	the	DET
issue-520	5	8	regulation	regulation	NOUN
issue-520	5	9	of	of	ADP
issue-520	5	10	financial	financial	ADJ
issue-520	5	11	relations	relation	NOUN
issue-520	5	12	nataliia	nataliia	VERB
issue-520	5	13	uvarova1	uvarova1	NOUN
issue-520	5	14	,	,	PUNCT
issue-520	5	15	oleg	oleg	PROPN
issue-520	5	16	mikhalskyi2	mikhalskyi2	PROPN
issue-520	5	17	,	,	PUNCT
issue-520	5	18	igor	igor	PROPN
issue-520	5	19	bohdaniuk3	bohdaniuk3	PROPN
issue-520	5	20	abstract	abstract	PROPN
issue-520	5	21	.	.	PUNCT
issue-520	6	1	the	the	DET
issue-520	6	2	aim	aim	NOUN
issue-520	6	3	of	of	ADP
issue-520	6	4	the	the	DET
issue-520	6	5	article	article	NOUN
issue-520	6	6	.	.	PUNCT
issue-520	7	1	the	the	DET
issue-520	7	2	problematic	problematic	ADJ
issue-520	7	3	issues	issue	NOUN
issue-520	7	4	of	of	ADP
issue-520	7	5	financial	financial	ADJ
issue-520	7	6	legislation	legislation	NOUN
issue-520	7	7	are	be	AUX
issue-520	7	8	revealed	reveal	VERB
issue-520	7	9	,	,	PUNCT
issue-520	7	10	as	as	ADV
issue-520	7	11	well	well	ADV
issue-520	7	12	as	as	ADP
issue-520	7	13	the	the	DET
issue-520	7	14	adoption	adoption	NOUN
issue-520	7	15	of	of	ADP
issue-520	7	16	financial	financial	ADJ
issue-520	7	17	and	and	CCONJ
issue-520	7	18	legal	legal	ADJ
issue-520	7	19	provisions	provision	NOUN
issue-520	7	20	as	as	ADP
issue-520	7	21	one	one	NUM
issue-520	7	22	of	of	ADP
issue-520	7	23	the	the	DET
issue-520	7	24	stages	stage	NOUN
issue-520	7	25	of	of	ADP
issue-520	7	26	financial	financial	ADJ
issue-520	7	27	legal	legal	ADJ
issue-520	7	28	regulation	regulation	NOUN
issue-520	7	29	is	be	AUX
issue-520	7	30	considered	consider	VERB
issue-520	7	31	.	.	PUNCT
issue-520	8	1	the	the	DET
issue-520	8	2	subject	subject	NOUN
issue-520	8	3	of	of	ADP
issue-520	8	4	the	the	DET
issue-520	8	5	study	study	NOUN
issue-520	8	6	is	be	AUX
issue-520	8	7	lawmaking	lawmake	VERB
issue-520	8	8	issues	issue	NOUN
issue-520	8	9	in	in	ADP
issue-520	8	10	the	the	DET
issue-520	8	11	regulation	regulation	NOUN
issue-520	8	12	of	of	ADP
issue-520	8	13	financial	financial	ADJ
issue-520	8	14	relations	relation	NOUN
issue-520	8	15	.	.	PUNCT
issue-520	9	1	methodology	methodology	NOUN
issue-520	9	2	.	.	PUNCT
issue-520	10	1	the	the	DET
issue-520	10	2	study	study	NOUN
issue-520	10	3	is	be	AUX
issue-520	10	4	based	base	VERB
issue-520	10	5	on	on	ADP
issue-520	10	6	an	an	DET
issue-520	10	7	analysis	analysis	NOUN
issue-520	10	8	of	of	ADP
issue-520	10	9	legal	legal	ADJ
issue-520	10	10	provisions	provision	NOUN
issue-520	10	11	regarding	regard	VERB
issue-520	10	12	the	the	DET
issue-520	10	13	legal	legal	ADJ
issue-520	10	14	regulation	regulation	NOUN
issue-520	10	15	of	of	ADP
issue-520	10	16	financial	financial	ADJ
issue-520	10	17	relations	relation	NOUN
issue-520	10	18	in	in	ADP
issue-520	10	19	ukraine	ukraine	NOUN
issue-520	10	20	.	.	PUNCT
issue-520	11	1	the	the	DET
issue-520	11	2	comparative	comparative	ADJ
issue-520	11	3	legal	legal	ADJ
issue-520	11	4	method	method	NOUN
issue-520	11	5	enabled	enable	VERB
issue-520	11	6	to	to	PART
issue-520	11	7	study	study	VERB
issue-520	11	8	certain	certain	ADJ
issue-520	11	9	provisions	provision	NOUN
issue-520	11	10	of	of	ADP
issue-520	11	11	the	the	DET
issue-520	11	12	legislation	legislation	NOUN
issue-520	11	13	of	of	ADP
issue-520	11	14	ukraine	ukraine	NOUN
issue-520	11	15	on	on	ADP
issue-520	11	16	financial	financial	ADJ
issue-520	11	17	relations	relation	NOUN
issue-520	11	18	,	,	PUNCT
issue-520	11	19	followed	follow	VERB
issue-520	11	20	by	by	ADP
issue-520	11	21	the	the	DET
issue-520	11	22	application	application	NOUN
issue-520	11	23	of	of	ADP
issue-520	11	24	positive	positive	ADJ
issue-520	11	25	foreign	foreign	ADJ
issue-520	11	26	experience	experience	NOUN
issue-520	11	27	in	in	ADP
issue-520	11	28	this	this	DET
issue-520	11	29	sphere	sphere	NOUN
issue-520	11	30	.	.	PUNCT
issue-520	12	1	the	the	DET
issue-520	12	2	results	result	NOUN
issue-520	12	3	of	of	ADP
issue-520	12	4	the	the	DET
issue-520	12	5	study	study	NOUN
issue-520	12	6	revealed	reveal	VERB
issue-520	12	7	the	the	DET
issue-520	12	8	need	need	NOUN
issue-520	12	9	for	for	ADP
issue-520	12	10	a	a	DET
issue-520	12	11	detailed	detailed	ADJ
issue-520	12	12	study	study	NOUN
issue-520	12	13	of	of	ADP
issue-520	12	14	the	the	DET
issue-520	12	15	problem	problem	NOUN
issue-520	12	16	.	.	PUNCT
issue-520	13	1	the	the	DET
issue-520	13	2	most	most	ADV
issue-520	13	3	significant	significant	ADJ
issue-520	13	4	element	element	NOUN
issue-520	13	5	for	for	ADP
issue-520	13	6	the	the	DET
issue-520	13	7	existence	existence	NOUN
issue-520	13	8	and	and	CCONJ
issue-520	13	9	development	development	NOUN
issue-520	13	10	of	of	ADP
issue-520	13	11	tax	tax	NOUN
issue-520	13	12	relations	relation	NOUN
issue-520	13	13	is	be	AUX
issue-520	13	14	considered	consider	VERB
issue-520	13	15	.	.	PUNCT
issue-520	14	1	the	the	DET
issue-520	14	2	author	author	NOUN
issue-520	14	3	’s	’s	PART
issue-520	14	4	approach	approach	NOUN
issue-520	14	5	to	to	ADP
issue-520	14	6	improving	improve	VERB
issue-520	14	7	the	the	DET
issue-520	14	8	tax	tax	NOUN
issue-520	14	9	legislation	legislation	NOUN
issue-520	14	10	of	of	ADP
issue-520	14	11	ukraine	ukraine	NOUN
issue-520	14	12	is	be	AUX
issue-520	14	13	exposed	expose	VERB
issue-520	14	14	.	.	PUNCT
issue-520	15	1	practical	practical	ADJ
issue-520	15	2	implications	implication	NOUN
issue-520	15	3	.	.	PUNCT
issue-520	16	1	theoretical	theoretical	ADJ
issue-520	16	2	and	and	CCONJ
issue-520	16	3	legal	legal	ADJ
issue-520	16	4	foundations	foundation	NOUN
issue-520	16	5	of	of	ADP
issue-520	16	6	financial	financial	ADJ
issue-520	16	7	relations	relation	NOUN
issue-520	16	8	in	in	ADP
issue-520	16	9	the	the	DET
issue-520	16	10	economic	economic	ADJ
issue-520	16	11	and	and	CCONJ
issue-520	16	12	legal	legal	ADJ
issue-520	16	13	sphere	sphere	NOUN
issue-520	16	14	are	be	AUX
issue-520	16	15	considered	consider	VERB
issue-520	16	16	.	.	PUNCT
issue-520	17	1	a	a	DET
issue-520	17	2	comparative	comparative	ADJ
issue-520	17	3	legal	legal	ADJ
issue-520	17	4	study	study	NOUN
issue-520	17	5	of	of	ADP
issue-520	17	6	legal	legal	ADJ
issue-520	17	7	provisions	provision	NOUN
issue-520	17	8	that	that	PRON
issue-520	17	9	affect	affect	VERB
issue-520	17	10	the	the	DET
issue-520	17	11	lawmaking	lawmake	VERB
issue-520	17	12	issues	issue	NOUN
issue-520	17	13	in	in	ADP
issue-520	17	14	the	the	DET
issue-520	17	15	regulation	regulation	NOUN
issue-520	17	16	of	of	ADP
issue-520	17	17	financial	financial	ADJ
issue-520	17	18	relations	relation	NOUN
issue-520	17	19	and	and	CCONJ
issue-520	17	20	on	on	ADP
issue-520	17	21	this	this	DET
issue-520	17	22	basis	basis	NOUN
issue-520	17	23	the	the	DET
issue-520	17	24	definition	definition	NOUN
issue-520	17	25	of	of	ADP
issue-520	17	26	ways	way	NOUN
issue-520	17	27	to	to	PART
issue-520	17	28	improve	improve	VERB
issue-520	17	29	the	the	DET
issue-520	17	30	domestic	domestic	ADJ
issue-520	17	31	legislation	legislation	NOUN
issue-520	17	32	in	in	ADP
issue-520	17	33	this	this	DET
issue-520	17	34	area	area	NOUN
issue-520	17	35	.	.	PUNCT
issue-520	18	1	relevance	relevance	NOUN
issue-520	18	2	/	/	SYM
issue-520	18	3	originality	originality	NOUN
issue-520	18	4	.	.	PUNCT
issue-520	19	1	the	the	DET
issue-520	19	2	analysis	analysis	NOUN
issue-520	19	3	of	of	ADP
issue-520	19	4	financial	financial	ADJ
issue-520	19	5	relations	relation	NOUN
issue-520	19	6	raises	raise	VERB
issue-520	19	7	the	the	DET
issue-520	19	8	issue	issue	NOUN
issue-520	19	9	of	of	ADP
issue-520	19	10	codification	codification	NOUN
issue-520	19	11	and	and	CCONJ
issue-520	19	12	harmonization	harmonization	NOUN
issue-520	19	13	of	of	ADP
issue-520	19	14	tax	tax	NOUN
issue-520	19	15	legislation	legislation	NOUN
issue-520	19	16	that	that	PRON
issue-520	19	17	mediate	mediate	VERB
issue-520	19	18	the	the	DET
issue-520	19	19	development	development	NOUN
issue-520	19	20	of	of	ADP
issue-520	19	21	the	the	DET
issue-520	19	22	tax	tax	NOUN
issue-520	19	23	system	system	NOUN
issue-520	19	24	since	since	SCONJ
issue-520	19	25	the	the	DET
issue-520	19	26	efficiency	efficiency	NOUN
issue-520	19	27	of	of	ADP
issue-520	19	28	the	the	DET
issue-520	19	29	tax	tax	NOUN
issue-520	19	30	system	system	NOUN
issue-520	19	31	of	of	ADP
issue-520	19	32	ukraine	ukraine	NOUN
issue-520	19	33	,	,	PUNCT
issue-520	19	34	the	the	DET
issue-520	19	35	russian	russian	PROPN
issue-520	19	36	federation	federation	PROPN
issue-520	19	37	,	,	PUNCT
issue-520	19	38	and	and	CCONJ
issue-520	19	39	other	other	ADJ
issue-520	19	40	countries	country	NOUN
issue-520	19	41	depends	depend	VERB
issue-520	19	42	on	on	ADP
issue-520	19	43	the	the	DET
issue-520	19	44	uniformity	uniformity	NOUN
issue-520	19	45	of	of	ADP
issue-520	19	46	legal	legal	ADJ
issue-520	19	47	concepts	concept	NOUN
issue-520	19	48	used	use	VERB
issue-520	19	49	in	in	ADP
issue-520	19	50	the	the	DET
issue-520	19	51	legal	legal	ADJ
issue-520	19	52	regulation	regulation	NOUN
issue-520	19	53	of	of	ADP
issue-520	19	54	financial	financial	ADJ
issue-520	19	55	,	,	PUNCT
issue-520	19	56	banking	banking	NOUN
issue-520	19	57	,	,	PUNCT
issue-520	19	58	budgetary	budgetary	ADJ
issue-520	19	59	,	,	PUNCT
issue-520	19	60	tax	tax	NOUN
issue-520	19	61	activities	activity	NOUN
issue-520	19	62	.	.	PUNCT
issue-520	20	1	key	key	ADJ
issue-520	20	2	words	word	NOUN
issue-520	20	3	:	:	PUNCT
issue-520	20	4	law	law	NOUN
issue-520	20	5	making	making	NOUN
issue-520	20	6	,	,	PUNCT
issue-520	20	7	financial	financial	ADJ
issue-520	20	8	legislation	legislation	NOUN
issue-520	20	9	,	,	PUNCT
issue-520	20	10	law	law	NOUN
issue-520	20	11	enforcement	enforcement	NOUN
issue-520	20	12	,	,	PUNCT
issue-520	20	13	legal	legal	ADJ
issue-520	20	14	provisions	provision	NOUN
issue-520	20	15	,	,	PUNCT
issue-520	20	16	tax	tax	NOUN
issue-520	20	17	.	.	PUNCT
issue-520	21	1	jel	jel	PROPN
issue-520	21	2	classification	classification	NOUN
issue-520	21	3	:	:	PUNCT
issue-520	22	1	k2	k2	PROPN
issue-520	22	2	,	,	PUNCT
issue-520	22	3	k3	k3	PROPN
issue-520	22	4	,	,	PUNCT
issue-520	22	5	k4	k4	NOUN
issue-520	22	6	1	1	NUM
issue-520	22	7	.	.	PUNCT
issue-520	23	1	the	the	DET
issue-520	23	2	relevance	relevance	NOUN
issue-520	23	3	of	of	ADP
issue-520	23	4	the	the	DET
issue-520	23	5	topic	topic	NOUN
issue-520	23	6	the	the	DET
issue-520	23	7	formation	formation	NOUN
issue-520	23	8	of	of	ADP
issue-520	23	9	ukraine	ukraine	NOUN
issue-520	23	10	as	as	ADP
issue-520	23	11	a	a	DET
issue-520	23	12	sovereign	sovereign	ADJ
issue-520	23	13	independent	independent	ADJ
issue-520	23	14	state	state	NOUN
issue-520	23	15	requires	require	VERB
issue-520	23	16	the	the	DET
issue-520	23	17	urgent	urgent	ADJ
issue-520	23	18	solution	solution	NOUN
issue-520	23	19	of	of	ADP
issue-520	23	20	important	important	ADJ
issue-520	23	21	social	social	ADJ
issue-520	23	22	problems	problem	NOUN
issue-520	23	23	in	in	ADP
issue-520	23	24	a	a	DET
issue-520	23	25	strict	strict	ADJ
issue-520	23	26	compliance	compliance	NOUN
issue-520	23	27	with	with	ADP
issue-520	23	28	the	the	DET
issue-520	23	29	provisions	provision	NOUN
issue-520	23	30	of	of	ADP
issue-520	23	31	modern	modern	ADJ
issue-520	23	32	national	national	ADJ
issue-520	23	33	and	and	CCONJ
issue-520	23	34	international	international	ADJ
issue-520	23	35	law	law	NOUN
issue-520	23	36	.	.	PUNCT
issue-520	24	1	first	first	ADV
issue-520	24	2	,	,	PUNCT
issue-520	24	3	this	this	PRON
issue-520	24	4	concerns	concern	VERB
issue-520	24	5	the	the	DET
issue-520	24	6	improvement	improvement	NOUN
issue-520	24	7	of	of	ADP
issue-520	24	8	social	social	ADJ
issue-520	24	9	relations	relation	NOUN
issue-520	24	10	in	in	ADP
issue-520	24	11	public	public	ADJ
issue-520	24	12	administration	administration	NOUN
issue-520	24	13	and	and	CCONJ
issue-520	24	14	implementation	implementation	NOUN
issue-520	24	15	of	of	ADP
issue-520	24	16	state	state	NOUN
issue-520	24	17	powers	power	NOUN
issue-520	24	18	,	,	PUNCT
issue-520	24	19	search	search	NOUN
issue-520	24	20	for	for	ADP
issue-520	24	21	ways	way	NOUN
issue-520	24	22	to	to	PART
issue-520	24	23	prevent	prevent	VERB
issue-520	24	24	social	social	ADJ
issue-520	24	25	conflicts	conflict	NOUN
issue-520	24	26	and	and	CCONJ
issue-520	24	27	their	their	PRON
issue-520	24	28	legal	legal	ADJ
issue-520	24	29	resolution	resolution	NOUN
issue-520	24	30	.	.	PUNCT
issue-520	25	1	in	in	ADP
issue-520	25	2	the	the	DET
issue-520	25	3	national	national	ADJ
issue-520	25	4	legal	legal	ADJ
issue-520	25	5	framework	framework	NOUN
issue-520	25	6	,	,	PUNCT
issue-520	25	7	a	a	DET
issue-520	25	8	large	large	ADJ
issue-520	25	9	number	number	NOUN
issue-520	25	10	of	of	ADP
issue-520	25	11	provisions	provision	NOUN
issue-520	25	12	establish	establish	VERB
issue-520	25	13	a	a	DET
issue-520	25	14	special	special	ADJ
issue-520	25	15	procedure	procedure	NOUN
issue-520	25	16	for	for	ADP
issue-520	25	17	the	the	DET
issue-520	25	18	adoption	adoption	NOUN
issue-520	25	19	of	of	ADP
issue-520	25	20	financial	financial	ADJ
issue-520	25	21	regulations	regulation	NOUN
issue-520	25	22	that	that	PRON
issue-520	25	23	determine	determine	VERB
issue-520	25	24	funds	fund	NOUN
issue-520	25	25	for	for	ADP
issue-520	25	26	the	the	DET
issue-520	25	27	budget	budget	NOUN
issue-520	25	28	generation	generation	NOUN
issue-520	25	29	,	,	PUNCT
issue-520	25	30	sources	source	NOUN
issue-520	25	31	of	of	ADP
issue-520	25	32	its	its	PRON
issue-520	25	33	revenue	revenue	NOUN
issue-520	25	34	,	,	PUNCT
issue-520	25	35	targeted	target	VERB
issue-520	25	36	distribution	distribution	NOUN
issue-520	25	37	and	and	CCONJ
issue-520	25	38	use	use	NOUN
issue-520	25	39	.	.	PUNCT
issue-520	26	1	therefore	therefore	ADV
issue-520	26	2	,	,	PUNCT
issue-520	26	3	the	the	DET
issue-520	26	4	most	most	ADV
issue-520	26	5	important	important	ADJ
issue-520	26	6	task	task	NOUN
issue-520	26	7	is	be	AUX
issue-520	26	8	to	to	PART
issue-520	26	9	define	define	VERB
issue-520	26	10	the	the	DET
issue-520	26	11	forms	form	NOUN
issue-520	26	12	and	and	CCONJ
issue-520	26	13	limits	limit	NOUN
issue-520	26	14	of	of	ADP
issue-520	26	15	the	the	DET
issue-520	26	16	financial	financial	ADJ
issue-520	26	17	competence	competence	NOUN
issue-520	26	18	of	of	ADP
issue-520	26	19	state	state	NOUN
issue-520	26	20	bodies	body	NOUN
issue-520	26	21	,	,	PUNCT
issue-520	26	22	public	public	ADJ
issue-520	26	23	and	and	CCONJ
issue-520	26	24	private	private	ADJ
issue-520	26	25	entities	entity	NOUN
issue-520	26	26	authorized	authorize	VERB
issue-520	26	27	by	by	ADP
issue-520	26	28	the	the	DET
issue-520	26	29	state	state	NOUN
issue-520	26	30	to	to	PART
issue-520	26	31	monitor	monitor	VERB
issue-520	26	32	compliance	compliance	NOUN
issue-520	26	33	with	with	ADP
issue-520	26	34	tax	tax	NOUN
issue-520	26	35	legislation	legislation	NOUN
issue-520	26	36	and	and	CCONJ
issue-520	26	37	bring	bring	VERB
issue-520	26	38	to	to	ADP
issue-520	26	39	justice	justice	NOUN
issue-520	26	40	the	the	DET
issue-520	26	41	subjects	subject	NOUN
issue-520	26	42	that	that	PRON
issue-520	26	43	violate	violate	VERB
issue-520	26	44	this	this	DET
issue-520	26	45	legislation	legislation	NOUN
issue-520	26	46	.	.	PUNCT
issue-520	27	1	2	2	X
issue-520	27	2	.	.	X
issue-520	27	3	literature	literature	NOUN
issue-520	27	4	review	review	VERB
issue-520	27	5	a	a	DET
issue-520	27	6	significant	significant	ADJ
issue-520	27	7	contribution	contribution	NOUN
issue-520	27	8	to	to	ADP
issue-520	27	9	the	the	DET
issue-520	27	10	study	study	NOUN
issue-520	27	11	of	of	ADP
issue-520	27	12	the	the	DET
issue-520	27	13	place	place	NOUN
issue-520	27	14	of	of	ADP
issue-520	27	15	the	the	DET
issue-520	27	16	taxpayer	taxpayer	NOUN
issue-520	27	17	in	in	ADP
issue-520	27	18	the	the	DET
issue-520	27	19	legal	legal	ADJ
issue-520	27	20	mechanism	mechanism	NOUN
issue-520	27	21	of	of	ADP
issue-520	27	22	taxes	taxis	NOUN
issue-520	27	23	was	be	AUX
issue-520	27	24	made	make	VERB
issue-520	27	25	by	by	ADP
issue-520	27	26	foreign	foreign	ADJ
issue-520	27	27	and	and	CCONJ
issue-520	27	28	domestic	domestic	ADJ
issue-520	27	29	scientists	scientist	NOUN
issue-520	27	30	,	,	PUNCT
issue-520	27	31	such	such	ADJ
issue-520	27	32	as	as	ADP
issue-520	27	33	s.	s.	PROPN
issue-520	27	34	s.	s.	PROPN
issue-520	27	35	alekseev	alekseev	PROPN
issue-520	27	36	,	,	PUNCT
issue-520	27	37	i.	i.	PROPN
issue-520	27	38	v.	v.	PROPN
issue-520	27	39	bilous	bilous	PROPN
issue-520	27	40	,	,	PUNCT
issue-520	27	41	a.	a.	NOUN
issue-520	27	42	v.	v.	PROPN
issue-520	27	43	demin	demin	PROPN
issue-520	27	44	,	,	PUNCT
issue-520	27	45	m.	m.	NOUN
issue-520	27	46	s.	s.	PROPN
issue-520	27	47	kelman	kelman	PROPN
issue-520	27	48	,	,	PUNCT
issue-520	27	49	d.	d.	PROPN
issue-520	27	50	a.	a.	PROPN
issue-520	27	51	kerimov	kerimov	PROPN
issue-520	27	52	,	,	PUNCT
issue-520	27	53	a.	a.	PROPN
issue-520	27	54	p.	p.	PROPN
issue-520	27	55	korenev	korenev	PROPN
issue-520	27	56	,	,	PUNCT
issue-520	28	1	n.	n.	PROPN
issue-520	28	2	p.	p.	PROPN
issue-520	28	3	kucheriavenko	kucheriavenko	PROPN
issue-520	28	4	,	,	PUNCT
issue-520	28	5	o.	o.	PROPN
issue-520	28	6	h.	h.	PROPN
issue-520	28	7	murashin	murashin	PROPN
issue-520	28	8	,	,	PUNCT
issue-520	28	9	i.	i.	PROPN
issue-520	28	10	l.	l.	PROPN
issue-520	28	11	nevzorov	nevzorov	PROPN
issue-520	28	12	,	,	PUNCT
issue-520	28	13	v.	v.	PROPN
issue-520	28	14	s.	s.	PROPN
issue-520	28	15	nersesiants	nersesiants	PROPN
issue-520	28	16	,	,	PUNCT
issue-520	28	17	ye	ye	PROPN
issue-520	28	18	.	.	PUNCT
issue-520	29	1	v.	v.	ADP
issue-520	29	2	pohorelov	pohorelov	PROPN
issue-520	29	3	,	,	PUNCT
issue-520	29	4	t.	t.	PROPN
issue-520	29	5	n.	n.	PROPN
issue-520	29	6	radko	radko	PROPN
issue-520	29	7	,	,	PUNCT
issue-520	29	8	o.	o.	PROPN
issue-520	29	9	ya	ya	PROPN
issue-520	29	10	.	.	PROPN
issue-520	29	11	rohach	rohach	PROPN
issue-520	29	12	,	,	PUNCT
issue-520	29	13	o.	o.	PROPN
issue-520	29	14	f.	f.	PROPN
issue-520	29	15	skakun	skakun	PROPN
issue-520	29	16	,	,	PUNCT
issue-520	29	17	a.	a.	PROPN
issue-520	29	18	i.	i.	PROPN
issue-520	29	19	khudiakov	khudiakov	PROPN
issue-520	29	20	.	.	PUNCT
issue-520	30	1	the	the	DET
issue-520	30	2	aim	aim	NOUN
issue-520	30	3	of	of	ADP
issue-520	30	4	the	the	DET
issue-520	30	5	article	article	NOUN
issue-520	30	6	is	be	AUX
issue-520	30	7	to	to	PART
issue-520	30	8	reveal	reveal	VERB
issue-520	30	9	the	the	DET
issue-520	30	10	problematic	problematic	ADJ
issue-520	30	11	issues	issue	NOUN
issue-520	30	12	of	of	ADP
issue-520	30	13	financial	financial	ADJ
issue-520	30	14	legislation	legislation	NOUN
issue-520	30	15	,	,	PUNCT
issue-520	30	16	as	as	ADV
issue-520	30	17	well	well	ADV
issue-520	30	18	as	as	ADP
issue-520	30	19	to	to	PART
issue-520	30	20	consider	consider	VERB
issue-520	30	21	the	the	DET
issue-520	30	22	adoption	adoption	NOUN
issue-520	30	23	of	of	ADP
issue-520	30	24	financial	financial	ADJ
issue-520	30	25	and	and	CCONJ
issue-520	30	26	legal	legal	ADJ
issue-520	30	27	provisions	provision	NOUN
issue-520	30	28	as	as	ADP
issue-520	30	29	one	one	NUM
issue-520	30	30	of	of	ADP
issue-520	30	31	the	the	DET
issue-520	30	32	stages	stage	NOUN
issue-520	30	33	of	of	ADP
issue-520	30	34	financial	financial	ADJ
issue-520	30	35	legal	legal	ADJ
issue-520	30	36	regulation	regulation	NOUN
issue-520	30	37	.	.	PUNCT
issue-520	31	1	3	3	X
issue-520	31	2	.	.	X
issue-520	31	3	the	the	DET
issue-520	31	4	main	main	ADJ
issue-520	31	5	material	material	NOUN
issue-520	31	6	the	the	DET
issue-520	31	7	harmonization	harmonization	NOUN
issue-520	31	8	of	of	ADP
issue-520	31	9	existing	exist	VERB
issue-520	31	10	legal	legal	ADJ
issue-520	31	11	provisions	provision	NOUN
issue-520	31	12	in	in	ADP
issue-520	31	13	the	the	DET
issue-520	31	14	sphere	sphere	NOUN
issue-520	31	15	of	of	ADP
issue-520	31	16	state	state	NOUN
issue-520	31	17	power	power	NOUN
issue-520	31	18	,	,	PUNCT
issue-520	31	19	such	such	ADJ
issue-520	31	20	as	as	ADP
issue-520	31	21	the	the	DET
issue-520	31	22	elimination	elimination	NOUN
issue-520	31	23	of	of	ADP
issue-520	31	24	legal	legal	ADJ
issue-520	31	25	conflicts	conflict	NOUN
issue-520	31	26	,	,	PUNCT
issue-520	31	27	compliance	compliance	NOUN
issue-520	31	28	with	with	ADP
issue-520	31	29	international	international	ADJ
issue-520	31	30	legal	legal	ADJ
issue-520	31	31	standards	standard	NOUN
issue-520	31	32	,	,	PUNCT
issue-520	31	33	coordination	coordination	NOUN
issue-520	31	34	of	of	ADP
issue-520	31	35	legal	legal	ADJ
issue-520	31	36	provisions	provision	NOUN
issue-520	31	37	to	to	PART
issue-520	31	38	achieve	achieve	VERB
issue-520	31	39	consistency	consistency	NOUN
issue-520	31	40	of	of	ADP
issue-520	31	41	legislation	legislation	NOUN
issue-520	31	42	,	,	PUNCT
issue-520	31	43	is	be	AUX
issue-520	31	44	the	the	DET
issue-520	31	45	key	key	NOUN
issue-520	31	46	to	to	ADP
issue-520	31	47	the	the	DET
issue-520	31	48	effective	effective	ADJ
issue-520	31	49	functioning	functioning	NOUN
issue-520	31	50	of	of	ADP
issue-520	31	51	state	state	NOUN
issue-520	31	52	bodies	body	NOUN
issue-520	31	53	and	and	CCONJ
issue-520	31	54	local	local	ADJ
issue-520	31	55	governments	government	NOUN
issue-520	31	56	.	.	PUNCT
issue-520	32	1	while	while	SCONJ
issue-520	32	2	the	the	DET
issue-520	32	3	application	application	NOUN
issue-520	32	4	of	of	ADP
issue-520	32	5	the	the	DET
issue-520	32	6	general	general	ADJ
issue-520	32	7	provisions	provision	NOUN
issue-520	32	8	of	of	ADP
issue-520	32	9	law	law	NOUN
issue-520	32	10	is	be	AUX
issue-520	32	11	investigated	investigate	VERB
issue-520	32	12	sufficiently	sufficiently	ADV
issue-520	32	13	fully	fully	ADV
issue-520	32	14	in	in	ADP
issue-520	32	15	the	the	DET
issue-520	32	16	general	general	ADJ
issue-520	32	17	theory	theory	NOUN
issue-520	32	18	of	of	ADP
issue-520	32	19	law	law	NOUN
issue-520	32	20	and	and	CCONJ
issue-520	32	21	occupies	occupy	VERB
issue-520	32	22	one	one	NUM
issue-520	32	23	of	of	ADP
issue-520	32	24	the	the	DET
issue-520	32	25	central	central	ADJ
issue-520	32	26	places	place	NOUN
issue-520	32	27	of	of	ADP
issue-520	32	28	modern	modern	ADJ
issue-520	32	29	legal	legal	ADJ
issue-520	32	30	science	science	NOUN
issue-520	32	31	,	,	PUNCT
issue-520	32	32	a	a	DET
issue-520	32	33	special	special	ADJ
issue-520	32	34	theoretical	theoretical	ADJ
issue-520	32	35	analysis	analysis	NOUN
issue-520	32	36	of	of	ADP
issue-520	32	37	the	the	DET
issue-520	32	38	application	application	NOUN
issue-520	32	39	of	of	ADP
issue-520	32	40	the	the	DET
issue-520	32	41	provisions	provision	NOUN
issue-520	32	42	of	of	ADP
issue-520	32	43	financial	financial	ADJ
issue-520	32	44	law	law	NOUN
issue-520	32	45	is	be	AUX
issue-520	32	46	rare	rare	ADJ
issue-520	32	47	.	.	PUNCT
issue-520	33	1	in	in	ADP
issue-520	33	2	addition	addition	NOUN
issue-520	33	3	,	,	PUNCT
issue-520	33	4	scientific	scientific	ADJ
issue-520	33	5	perspectives	perspective	NOUN
issue-520	33	6	on	on	ADP
issue-520	33	7	the	the	DET
issue-520	33	8	essence	essence	NOUN
issue-520	33	9	of	of	ADP
issue-520	33	10	the	the	DET
issue-520	33	11	application	application	NOUN
issue-520	33	12	of	of	ADP
issue-520	33	13	this	this	DET
issue-520	33	14	type	type	NOUN
issue-520	33	15	of	of	ADP
issue-520	33	16	legal	legal	ADJ
issue-520	33	17	provisions	provision	NOUN
issue-520	33	18	are	be	AUX
issue-520	33	19	fundamentally	fundamentally	ADV
issue-520	33	20	different	different	ADJ
issue-520	33	21	.	.	PUNCT
issue-520	34	1	baltic	baltic	PROPN
issue-520	34	2	journal	journal	PROPN
issue-520	34	3	of	of	ADP
issue-520	34	4	economic	economic	ADJ
issue-520	34	5	studies	study	NOUN
issue-520	34	6	352	352	NUM
issue-520	34	7	vol	vol	NOUN
issue-520	34	8	.	.	PROPN
issue-520	35	1	4	4	NUM
issue-520	35	2	,	,	PUNCT
issue-520	35	3	no	no	INTJ
issue-520	35	4	.	.	NOUN
issue-520	35	5	4	4	NUM
issue-520	35	6	,	,	PUNCT
issue-520	35	7	2018	2018	NUM
issue-520	35	8	unfortunately	unfortunately	ADV
issue-520	35	9	,	,	PUNCT
issue-520	35	10	in	in	ADP
issue-520	35	11	modern	modern	ADJ
issue-520	35	12	legal	legal	ADJ
issue-520	35	13	science	science	NOUN
issue-520	35	14	,	,	PUNCT
issue-520	35	15	there	there	PRON
issue-520	35	16	is	be	VERB
issue-520	35	17	no	no	DET
issue-520	35	18	unity	unity	NOUN
issue-520	35	19	in	in	ADP
issue-520	35	20	understanding	understand	VERB
issue-520	35	21	the	the	DET
issue-520	35	22	stages	stage	NOUN
issue-520	35	23	of	of	ADP
issue-520	35	24	applying	apply	VERB
issue-520	35	25	the	the	DET
issue-520	35	26	provisions	provision	NOUN
issue-520	35	27	of	of	ADP
issue-520	35	28	financial	financial	ADJ
issue-520	35	29	law	law	NOUN
issue-520	35	30	,	,	PUNCT
issue-520	35	31	implementing	implement	VERB
issue-520	35	32	regulations	regulation	NOUN
issue-520	35	33	in	in	ADP
issue-520	35	34	this	this	DET
issue-520	35	35	area	area	NOUN
issue-520	35	36	.	.	PUNCT
issue-520	36	1	at	at	ADP
issue-520	36	2	the	the	DET
issue-520	36	3	same	same	ADJ
issue-520	36	4	time	time	NOUN
issue-520	36	5	,	,	PUNCT
issue-520	36	6	the	the	DET
issue-520	36	7	implementation	implementation	NOUN
issue-520	36	8	of	of	ADP
issue-520	36	9	the	the	DET
issue-520	36	10	provisions	provision	NOUN
issue-520	36	11	of	of	ADP
issue-520	36	12	financial	financial	ADJ
issue-520	36	13	law	law	NOUN
issue-520	36	14	,	,	PUNCT
issue-520	36	15	specificity	specificity	NOUN
issue-520	36	16	of	of	ADP
issue-520	36	17	legal	legal	ADJ
issue-520	36	18	nihilism	nihilism	NOUN
issue-520	36	19	in	in	ADP
issue-520	36	20	the	the	DET
issue-520	36	21	financial	financial	ADJ
issue-520	36	22	sphere	sphere	NOUN
issue-520	36	23	and	and	CCONJ
issue-520	36	24	others	other	NOUN
issue-520	36	25	remain	remain	VERB
issue-520	36	26	unattended	unattended	ADJ
issue-520	36	27	many	many	ADJ
issue-520	36	28	controversial	controversial	ADJ
issue-520	36	29	issues	issue	NOUN
issue-520	36	30	arise	arise	VERB
issue-520	36	31	in	in	ADP
issue-520	36	32	the	the	DET
issue-520	36	33	application	application	NOUN
issue-520	36	34	of	of	ADP
issue-520	36	35	various	various	ADJ
issue-520	36	36	financial	financial	ADJ
issue-520	36	37	and	and	CCONJ
issue-520	36	38	legal	legal	ADJ
issue-520	36	39	regulations	regulation	NOUN
issue-520	36	40	.	.	PUNCT
issue-520	37	1	therefore	therefore	ADV
issue-520	37	2	,	,	PUNCT
issue-520	37	3	the	the	DET
issue-520	37	4	incorrect	incorrect	ADJ
issue-520	37	5	application	application	NOUN
issue-520	37	6	of	of	ADP
issue-520	37	7	the	the	DET
issue-520	37	8	provisions	provision	NOUN
issue-520	37	9	of	of	ADP
issue-520	37	10	tax	tax	NOUN
issue-520	37	11	legislation	legislation	NOUN
issue-520	37	12	can	can	AUX
issue-520	37	13	not	not	PART
issue-520	37	14	give	give	VERB
issue-520	37	15	the	the	DET
issue-520	37	16	state	state	NOUN
issue-520	37	17	and	and	CCONJ
issue-520	37	18	society	society	NOUN
issue-520	37	19	the	the	DET
issue-520	37	20	necessary	necessary	ADJ
issue-520	37	21	social	social	ADJ
issue-520	37	22	effect	effect	NOUN
issue-520	37	23	.	.	PUNCT
issue-520	38	1	according	accord	VERB
issue-520	38	2	to	to	ADP
issue-520	38	3	s.	s.	PROPN
issue-520	38	4	s.	s.	PROPN
issue-520	38	5	alekseev	alekseev	PROPN
issue-520	38	6	,	,	PUNCT
issue-520	38	7	the	the	DET
issue-520	38	8	provisions	provision	NOUN
issue-520	38	9	of	of	ADP
issue-520	38	10	law	law	NOUN
issue-520	38	11	should	should	AUX
issue-520	38	12	be	be	AUX
issue-520	38	13	studied	study	VERB
issue-520	38	14	from	from	ADP
issue-520	38	15	the	the	DET
issue-520	38	16	perspective	perspective	NOUN
issue-520	38	17	of	of	ADP
issue-520	38	18	the	the	DET
issue-520	38	19	mechanism	mechanism	NOUN
issue-520	38	20	of	of	ADP
issue-520	38	21	legal	legal	ADJ
issue-520	38	22	regulation	regulation	NOUN
issue-520	38	23	,	,	PUNCT
issue-520	38	24	that	that	ADV
issue-520	38	25	is	is	ADV
issue-520	38	26	,	,	PUNCT
issue-520	38	27	in	in	ADP
issue-520	38	28	the	the	DET
issue-520	38	29	provisions	provision	NOUN
issue-520	38	30	of	of	ADP
issue-520	38	31	law	law	NOUN
issue-520	38	32	,	,	PUNCT
issue-520	38	33	legal	legal	ADJ
issue-520	38	34	relations	relation	NOUN
issue-520	38	35	,	,	PUNCT
issue-520	38	36	a	a	DET
issue-520	38	37	legal	legal	ADJ
issue-520	38	38	act	act	NOUN
issue-520	38	39	,	,	PUNCT
issue-520	38	40	and	and	CCONJ
issue-520	38	41	other	other	ADJ
issue-520	38	42	phenomena	phenomenon	NOUN
issue-520	38	43	from	from	ADP
issue-520	38	44	the	the	DET
issue-520	38	45	dogma	dogma	NOUN
issue-520	38	46	of	of	ADP
issue-520	38	47	law	law	NOUN
issue-520	38	48	and	and	CCONJ
issue-520	38	49	jurisprudence	jurisprudence	NOUN
issue-520	38	50	,	,	PUNCT
issue-520	38	51	the	the	DET
issue-520	38	52	starting	starting	NOUN
issue-520	38	53	point	point	NOUN
issue-520	38	54	and	and	CCONJ
issue-520	38	55	unifying	unifying	ADJ
issue-520	38	56	source	source	NOUN
issue-520	38	57	are	be	AUX
issue-520	38	58	theoretical	theoretical	ADJ
issue-520	38	59	provisions	provision	NOUN
issue-520	38	60	on	on	ADP
issue-520	38	61	legal	legal	ADJ
issue-520	38	62	regulation	regulation	NOUN
issue-520	38	63	,	,	PUNCT
issue-520	38	64	especially	especially	ADV
issue-520	38	65	its	its	PRON
issue-520	38	66	mechanism	mechanism	NOUN
issue-520	38	67	(	(	PUNCT
issue-520	38	68	alekseev	alekseev	NOUN
issue-520	38	69	,	,	PUNCT
issue-520	38	70	2009	2009	NUM
issue-520	38	71	)	)	PUNCT
issue-520	38	72	.	.	PUNCT
issue-520	39	1	review	review	NOUN
issue-520	39	2	of	of	ADP
issue-520	39	3	the	the	DET
issue-520	39	4	legal	legal	ADJ
issue-520	39	5	regulation	regulation	NOUN
issue-520	39	6	of	of	ADP
issue-520	39	7	social	social	ADJ
issue-520	39	8	relations	relation	NOUN
issue-520	39	9	reveals	reveal	VERB
issue-520	39	10	the	the	DET
issue-520	39	11	importance	importance	NOUN
issue-520	39	12	of	of	ADP
issue-520	39	13	the	the	DET
issue-520	39	14	study	study	NOUN
issue-520	39	15	of	of	ADP
issue-520	39	16	the	the	DET
issue-520	39	17	provisions	provision	NOUN
issue-520	39	18	of	of	ADP
issue-520	39	19	law	law	NOUN
issue-520	39	20	.	.	PUNCT
issue-520	40	1	therefore	therefore	ADV
issue-520	40	2	,	,	PUNCT
issue-520	40	3	according	accord	VERB
issue-520	40	4	to	to	ADP
issue-520	40	5	a.	a.	PROPN
issue-520	40	6	p.	p.	PROPN
issue-520	40	7	korenev	korenev	PROPN
issue-520	40	8	,	,	PUNCT
issue-520	40	9	analysis	analysis	NOUN
issue-520	40	10	of	of	ADP
issue-520	40	11	the	the	DET
issue-520	40	12	issues	issue	NOUN
issue-520	40	13	of	of	ADP
issue-520	40	14	financial	financial	ADJ
issue-520	40	15	and	and	CCONJ
issue-520	40	16	legal	legal	ADJ
issue-520	40	17	regulation	regulation	NOUN
issue-520	40	18	enables	enable	VERB
issue-520	40	19	to	to	PART
issue-520	40	20	conclude	conclude	VERB
issue-520	40	21	that	that	DET
issue-520	40	22	financial	financial	ADJ
issue-520	40	23	and	and	CCONJ
issue-520	40	24	legal	legal	ADJ
issue-520	40	25	regulation	regulation	NOUN
issue-520	40	26	,	,	PUNCT
issue-520	40	27	as	as	ADV
issue-520	40	28	well	well	ADV
issue-520	40	29	as	as	ADP
issue-520	40	30	administrative	administrative	ADJ
issue-520	40	31	law	law	NOUN
issue-520	40	32	,	,	PUNCT
issue-520	40	33	can	can	AUX
issue-520	40	34	be	be	AUX
issue-520	40	35	implemented	implement	VERB
issue-520	40	36	in	in	ADP
issue-520	40	37	stages	stage	NOUN
issue-520	40	38	,	,	PUNCT
issue-520	40	39	in	in	ADP
issue-520	40	40	a	a	DET
issue-520	40	41	certain	certain	ADJ
issue-520	40	42	sequence	sequence	NOUN
issue-520	40	43	(	(	PUNCT
issue-520	40	44	korenev	korenev	PROPN
issue-520	40	45	,	,	PUNCT
issue-520	40	46	1978	1978	NUM
issue-520	40	47	)	)	PUNCT
issue-520	40	48	.	.	PUNCT
issue-520	41	1	the	the	DET
issue-520	41	2	authors	author	NOUN
issue-520	41	3	of	of	ADP
issue-520	41	4	the	the	DET
issue-520	41	5	article	article	NOUN
issue-520	41	6	argue	argue	VERB
issue-520	41	7	that	that	SCONJ
issue-520	41	8	financial	financial	ADJ
issue-520	41	9	and	and	CCONJ
issue-520	41	10	legal	legal	ADJ
issue-520	41	11	regulation	regulation	NOUN
issue-520	41	12	consists	consist	VERB
issue-520	41	13	of	of	ADP
issue-520	41	14	two	two	NUM
issue-520	41	15	stages	stage	NOUN
issue-520	41	16	,	,	PUNCT
issue-520	41	17	namely	namely	ADV
issue-520	41	18	:	:	PUNCT
issue-520	41	19	1	1	X
issue-520	41	20	)	)	PUNCT
issue-520	41	21	establishment	establishment	NOUN
issue-520	41	22	of	of	ADP
issue-520	41	23	financial	financial	ADJ
issue-520	41	24	and	and	CCONJ
issue-520	41	25	legal	legal	ADJ
issue-520	41	26	provisions	provision	NOUN
issue-520	41	27	;	;	PUNCT
issue-520	41	28	2	2	X
issue-520	41	29	)	)	PUNCT
issue-520	41	30	implementation	implementation	NOUN
issue-520	41	31	of	of	ADP
issue-520	41	32	the	the	DET
issue-520	41	33	provisions	provision	NOUN
issue-520	41	34	of	of	ADP
issue-520	41	35	financial	financial	ADJ
issue-520	41	36	law	law	NOUN
issue-520	41	37	.	.	PUNCT
issue-520	42	1	therefore	therefore	ADV
issue-520	42	2	,	,	PUNCT
issue-520	42	3	the	the	DET
issue-520	42	4	first	first	ADJ
issue-520	42	5	stage	stage	NOUN
issue-520	42	6	is	be	AUX
issue-520	42	7	the	the	DET
issue-520	42	8	establishment	establishment	NOUN
issue-520	42	9	of	of	ADP
issue-520	42	10	the	the	DET
issue-520	42	11	provisions	provision	NOUN
issue-520	42	12	of	of	ADP
issue-520	42	13	financial	financial	ADJ
issue-520	42	14	law	law	NOUN
issue-520	42	15	.	.	PUNCT
issue-520	43	1	this	this	DET
issue-520	43	2	activity	activity	NOUN
issue-520	43	3	consists	consist	VERB
issue-520	43	4	of	of	ADP
issue-520	43	5	the	the	DET
issue-520	43	6	adoption	adoption	NOUN
issue-520	43	7	of	of	ADP
issue-520	43	8	financial	financial	ADJ
issue-520	43	9	and	and	CCONJ
issue-520	43	10	legal	legal	ADJ
issue-520	43	11	provisions	provision	NOUN
issue-520	43	12	,	,	PUNCT
issue-520	43	13	their	their	PRON
issue-520	43	14	improvement	improvement	NOUN
issue-520	43	15	,	,	PUNCT
issue-520	43	16	change	change	NOUN
issue-520	43	17	and	and	CCONJ
issue-520	43	18	cancellation	cancellation	NOUN
issue-520	43	19	,	,	PUNCT
issue-520	43	20	that	that	ADV
issue-520	43	21	is	is	ADV
issue-520	43	22	,	,	PUNCT
issue-520	43	23	the	the	DET
issue-520	43	24	publication	publication	NOUN
issue-520	43	25	of	of	ADP
issue-520	43	26	legal	legal	ADJ
issue-520	43	27	regulations	regulation	NOUN
issue-520	43	28	.	.	PUNCT
issue-520	44	1	it	it	PRON
issue-520	44	2	is	be	AUX
issue-520	44	3	well	well	ADV
issue-520	44	4	-	-	PUNCT
issue-520	44	5	known	know	VERB
issue-520	44	6	that	that	SCONJ
issue-520	44	7	lawmaking	lawmaking	NOUN
issue-520	44	8	is	be	AUX
issue-520	44	9	a	a	DET
issue-520	44	10	certain	certain	ADJ
issue-520	44	11	system	system	NOUN
issue-520	44	12	of	of	ADP
issue-520	44	13	actions	action	NOUN
issue-520	44	14	,	,	PUNCT
issue-520	44	15	such	such	ADJ
issue-520	44	16	as	as	ADP
issue-520	44	17	the	the	DET
issue-520	44	18	decision	decision	NOUN
issue-520	44	19	of	of	ADP
issue-520	44	20	the	the	DET
issue-520	44	21	body	body	NOUN
issue-520	44	22	on	on	ADP
issue-520	44	23	the	the	DET
issue-520	44	24	need	need	NOUN
issue-520	44	25	to	to	PART
issue-520	44	26	develop	develop	VERB
issue-520	44	27	draft	draft	VERB
issue-520	44	28	legal	legal	ADJ
issue-520	44	29	regulations	regulation	NOUN
issue-520	44	30	,	,	PUNCT
issue-520	44	31	the	the	DET
issue-520	44	32	draft	draft	NOUN
issue-520	44	33	text	text	NOUN
issue-520	44	34	preparation	preparation	NOUN
issue-520	44	35	,	,	PUNCT
issue-520	44	36	its	its	PRON
issue-520	44	37	preliminary	preliminary	ADJ
issue-520	44	38	discussion	discussion	NOUN
issue-520	44	39	by	by	ADP
issue-520	44	40	the	the	DET
issue-520	44	41	relevant	relevant	ADJ
issue-520	44	42	body	body	NOUN
issue-520	44	43	,	,	PUNCT
issue-520	44	44	submission	submission	NOUN
issue-520	44	45	of	of	ADP
issue-520	44	46	the	the	DET
issue-520	44	47	draft	draft	NOUN
issue-520	44	48	to	to	ADP
issue-520	44	49	the	the	DET
issue-520	44	50	lawmaking	lawmake	VERB
issue-520	44	51	body	body	NOUN
issue-520	44	52	,	,	PUNCT
issue-520	44	53	adoption	adoption	NOUN
issue-520	44	54	and	and	CCONJ
issue-520	44	55	approval	approval	NOUN
issue-520	44	56	of	of	ADP
issue-520	44	57	the	the	DET
issue-520	44	58	draft	draft	NOUN
issue-520	44	59	,	,	PUNCT
issue-520	44	60	and	and	CCONJ
issue-520	44	61	publication	publication	NOUN
issue-520	44	62	of	of	ADP
issue-520	44	63	adopted	adopt	VERB
issue-520	44	64	legal	legal	ADJ
issue-520	44	65	regulations	regulation	NOUN
issue-520	44	66	.	.	PUNCT
issue-520	45	1	it	it	PRON
issue-520	45	2	should	should	AUX
issue-520	45	3	be	be	AUX
issue-520	45	4	emphasized	emphasize	VERB
issue-520	45	5	that	that	SCONJ
issue-520	45	6	in	in	ADP
issue-520	45	7	modern	modern	ADJ
issue-520	45	8	scientific	scientific	ADJ
issue-520	45	9	legal	legal	ADJ
issue-520	45	10	literature	literature	NOUN
issue-520	45	11	,	,	PUNCT
issue-520	45	12	this	this	DET
issue-520	45	13	term	term	NOUN
issue-520	45	14	is	be	AUX
issue-520	45	15	understood	understand	VERB
issue-520	45	16	rather	rather	ADV
issue-520	45	17	differently	differently	ADV
issue-520	45	18	.	.	PUNCT
issue-520	46	1	for	for	ADP
issue-520	46	2	example	example	NOUN
issue-520	46	3	,	,	PUNCT
issue-520	46	4	according	accord	VERB
issue-520	46	5	to	to	ADP
issue-520	46	6	a.	a.	PROPN
issue-520	46	7	f.	f.	PROPN
issue-520	46	8	skakun	skakun	PROPN
issue-520	46	9	,	,	PUNCT
issue-520	46	10	lawmaking	lawmaking	NOUN
issue-520	46	11	is	be	AUX
issue-520	46	12	a	a	DET
issue-520	46	13	legal	legal	ADJ
issue-520	46	14	form	form	NOUN
issue-520	46	15	of	of	ADP
issue-520	46	16	state	state	NOUN
issue-520	46	17	activity	activity	NOUN
issue-520	46	18	with	with	ADP
issue-520	46	19	the	the	DET
issue-520	46	20	participation	participation	NOUN
issue-520	46	21	of	of	ADP
issue-520	46	22	civil	civil	ADJ
issue-520	46	23	society	society	NOUN
issue-520	46	24	(	(	PUNCT
issue-520	46	25	in	in	ADP
issue-520	46	26	cases	case	NOUN
issue-520	46	27	provided	provide	VERB
issue-520	46	28	by	by	ADP
issue-520	46	29	law	law	NOUN
issue-520	46	30	)	)	PUNCT
issue-520	46	31	,	,	PUNCT
issue-520	46	32	associated	associate	VERB
issue-520	46	33	with	with	ADP
issue-520	46	34	the	the	DET
issue-520	46	35	establishment	establishment	NOUN
issue-520	46	36	(	(	PUNCT
issue-520	46	37	authorization	authorization	NOUN
issue-520	46	38	)	)	PUNCT
issue-520	46	39	,	,	PUNCT
issue-520	46	40	change	change	NOUN
issue-520	46	41	,	,	PUNCT
issue-520	46	42	cancellation	cancellation	NOUN
issue-520	46	43	of	of	ADP
issue-520	46	44	legal	legal	ADJ
issue-520	46	45	provisions	provision	NOUN
issue-520	46	46	(	(	PUNCT
issue-520	46	47	skakun	skakun	ADJ
issue-520	46	48	,	,	PUNCT
issue-520	46	49	2001	2001	NUM
issue-520	46	50	)	)	PUNCT
issue-520	46	51	.	.	PUNCT
issue-520	47	1	according	accord	VERB
issue-520	47	2	to	to	ADP
issue-520	47	3	m.	m.	PROPN
issue-520	47	4	s.	s.	PROPN
issue-520	47	5	kelman	kelman	PROPN
issue-520	47	6	,	,	PUNCT
issue-520	47	7	lawmaking	lawmaking	NOUN
issue-520	47	8	is	be	AUX
issue-520	47	9	a	a	DET
issue-520	47	10	form	form	NOUN
issue-520	47	11	of	of	ADP
issue-520	47	12	power	power	NOUN
issue-520	47	13	activity	activity	NOUN
issue-520	47	14	of	of	ADP
issue-520	47	15	authorized	authorize	VERB
issue-520	47	16	subjects	subject	NOUN
issue-520	47	17	(	(	PUNCT
issue-520	47	18	initially	initially	ADV
issue-520	47	19	the	the	DET
issue-520	47	20	state	state	NOUN
issue-520	47	21	)	)	PUNCT
issue-520	47	22	,	,	PUNCT
issue-520	47	23	aimed	aim	VERB
issue-520	47	24	at	at	ADP
issue-520	47	25	creating	create	VERB
issue-520	47	26	legal	legal	ADJ
issue-520	47	27	regulations	regulation	NOUN
issue-520	47	28	to	to	PART
issue-520	47	29	introduce	introduce	VERB
issue-520	47	30	,	,	PUNCT
issue-520	47	31	change	change	VERB
issue-520	47	32	or	or	CCONJ
issue-520	47	33	cancel	cancel	VERB
issue-520	47	34	legal	legal	ADJ
issue-520	47	35	provisions	provision	NOUN
issue-520	47	36	(	(	PUNCT
issue-520	47	37	kelman	kelman	NOUN
issue-520	47	38	,	,	PUNCT
issue-520	47	39	murashin	murashin	NOUN
issue-520	47	40	,	,	PUNCT
issue-520	47	41	2002	2002	NUM
issue-520	47	42	)	)	PUNCT
issue-520	47	43	.	.	PUNCT
issue-520	48	1	v.	v.	PROPN
issue-520	48	2	s.	s.	PROPN
issue-520	48	3	nersesiants	nersesiants	PROPN
issue-520	48	4	explains	explain	VERB
issue-520	48	5	more	more	ADV
issue-520	48	6	extensively	extensively	ADV
issue-520	48	7	that	that	SCONJ
issue-520	48	8	lawmaking	lawmaking	NOUN
issue-520	48	9	is	be	AUX
issue-520	48	10	a	a	DET
issue-520	48	11	form	form	NOUN
issue-520	48	12	of	of	ADP
issue-520	48	13	state	state	NOUN
issue-520	48	14	activity	activity	NOUN
issue-520	48	15	aimed	aim	VERB
issue-520	48	16	at	at	ADP
issue-520	48	17	creating	create	VERB
issue-520	48	18	legal	legal	ADJ
issue-520	48	19	provisions	provision	NOUN
issue-520	48	20	,	,	PUNCT
issue-520	48	21	as	as	ADV
issue-520	48	22	well	well	ADV
issue-520	48	23	as	as	ADP
issue-520	48	24	at	at	ADP
issue-520	48	25	their	their	PRON
issue-520	48	26	further	further	ADJ
issue-520	48	27	improvement	improvement	NOUN
issue-520	48	28	,	,	PUNCT
issue-520	48	29	modification	modification	NOUN
issue-520	48	30	,	,	PUNCT
issue-520	48	31	and	and	CCONJ
issue-520	48	32	abolition	abolition	NOUN
issue-520	48	33	.	.	PUNCT
issue-520	49	1	this	this	PRON
issue-520	49	2	is	be	AUX
issue-520	49	3	the	the	DET
issue-520	49	4	process	process	NOUN
issue-520	49	5	of	of	ADP
issue-520	49	6	creating	create	VERB
issue-520	49	7	and	and	CCONJ
issue-520	49	8	developing	develop	VERB
issue-520	49	9	existing	exist	VERB
issue-520	49	10	law	law	NOUN
issue-520	49	11	as	as	ADP
issue-520	49	12	a	a	DET
issue-520	49	13	single	single	ADJ
issue-520	49	14	and	and	CCONJ
issue-520	49	15	internally	internally	ADV
issue-520	49	16	coordinated	coordinate	VERB
issue-520	49	17	system	system	NOUN
issue-520	49	18	of	of	ADP
issue-520	49	19	obligatory	obligatory	ADJ
issue-520	49	20	provisions	provision	NOUN
issue-520	49	21	that	that	PRON
issue-520	49	22	regulates	regulate	VERB
issue-520	49	23	social	social	ADJ
issue-520	49	24	relations	relation	NOUN
issue-520	49	25	;	;	PUNCT
issue-520	49	26	this	this	PRON
issue-520	49	27	is	be	AUX
issue-520	49	28	a	a	DET
issue-520	49	29	special	special	ADJ
issue-520	49	30	activity	activity	NOUN
issue-520	49	31	for	for	ADP
issue-520	49	32	the	the	DET
issue-520	49	33	establishment	establishment	NOUN
issue-520	49	34	of	of	ADP
issue-520	49	35	legal	legal	ADJ
issue-520	49	36	regulation	regulation	NOUN
issue-520	49	37	with	with	ADP
issue-520	49	38	a	a	DET
issue-520	49	39	formal	formal	ADJ
issue-520	49	40	significance	significance	NOUN
issue-520	49	41	.	.	PUNCT
issue-520	50	1	the	the	DET
issue-520	50	2	development	development	NOUN
issue-520	50	3	and	and	CCONJ
issue-520	50	4	approval	approval	NOUN
issue-520	50	5	of	of	ADP
issue-520	50	6	new	new	ADJ
issue-520	50	7	legal	legal	ADJ
issue-520	50	8	provisions	provision	NOUN
issue-520	50	9	are	be	AUX
issue-520	50	10	the	the	DET
issue-520	50	11	main	main	ADJ
issue-520	50	12	element	element	NOUN
issue-520	50	13	in	in	ADP
issue-520	50	14	lawmaking	lawmake	VERB
issue-520	50	15	(	(	PUNCT
issue-520	50	16	nersesiants	nersesiant	NOUN
issue-520	50	17	,	,	PUNCT
issue-520	50	18	2006	2006	NUM
issue-520	50	19	)	)	PUNCT
issue-520	50	20	.	.	PUNCT
issue-520	51	1	traditionally	traditionally	ADV
issue-520	51	2	,	,	PUNCT
issue-520	51	3	scientists	scientist	NOUN
issue-520	51	4	consider	consider	VERB
issue-520	51	5	that	that	SCONJ
issue-520	51	6	in	in	ADP
issue-520	51	7	its	its	PRON
issue-520	51	8	social	social	ADJ
issue-520	51	9	essence	essence	NOUN
issue-520	51	10	,	,	PUNCT
issue-520	51	11	lawmaking	lawmaking	NOUN
issue-520	51	12	is	be	AUX
issue-520	51	13	transforming	transform	VERB
issue-520	51	14	state	state	NOUN
issue-520	51	15	willpower	willpower	NOUN
issue-520	51	16	into	into	ADP
issue-520	51	17	law	law	NOUN
issue-520	51	18	,	,	PUNCT
issue-520	51	19	its	its	PRON
issue-520	51	20	formalization	formalization	NOUN
issue-520	51	21	into	into	ADP
issue-520	51	22	various	various	ADJ
issue-520	51	23	legal	legal	ADJ
issue-520	51	24	regulations	regulation	NOUN
issue-520	51	25	,	,	PUNCT
issue-520	51	26	empowering	empower	VERB
issue-520	51	27	rules	rule	NOUN
issue-520	51	28	of	of	ADP
issue-520	51	29	behaviour	behaviour	NOUN
issue-520	51	30	they	they	PRON
issue-520	51	31	contain	contain	VERB
issue-520	51	32	,	,	PUNCT
issue-520	51	33	with	with	ADP
issue-520	51	34	a	a	DET
issue-520	51	35	generally	generally	ADV
issue-520	51	36	binding	binding	ADJ
issue-520	51	37	nature	nature	NOUN
issue-520	51	38	.	.	PUNCT
issue-520	52	1	lawmaking	lawmake	VERB
issue-520	52	2	is	be	AUX
issue-520	52	3	an	an	DET
issue-520	52	4	important	important	ADJ
issue-520	52	5	part	part	NOUN
issue-520	52	6	of	of	ADP
issue-520	52	7	the	the	DET
issue-520	52	8	whole	whole	ADJ
issue-520	52	9	process	process	NOUN
issue-520	52	10	of	of	ADP
issue-520	52	11	law	law	NOUN
issue-520	52	12	formation	formation	NOUN
issue-520	52	13	.	.	PUNCT
issue-520	53	1	according	accord	VERB
issue-520	53	2	to	to	ADP
issue-520	53	3	t.	t.	PROPN
issue-520	53	4	m.	m.	PROPN
issue-520	53	5	radko	radko	PROPN
issue-520	53	6	,	,	PUNCT
issue-520	53	7	lawmaking	lawmaking	NOUN
issue-520	53	8	is	be	AUX
issue-520	53	9	the	the	DET
issue-520	53	10	main	main	ADJ
issue-520	53	11	way	way	NOUN
issue-520	53	12	for	for	SCONJ
issue-520	53	13	the	the	DET
issue-520	53	14	state	state	NOUN
issue-520	53	15	to	to	PART
issue-520	53	16	influence	influence	VERB
issue-520	53	17	the	the	DET
issue-520	53	18	life	life	NOUN
issue-520	53	19	processes	process	NOUN
issue-520	53	20	that	that	PRON
issue-520	53	21	require	require	VERB
issue-520	53	22	resolving	resolve	VERB
issue-520	53	23	.	.	PUNCT
issue-520	54	1	lawmaking	lawmaking	NOUN
issue-520	54	2	is	be	AUX
issue-520	54	3	an	an	DET
issue-520	54	4	important	important	ADJ
issue-520	54	5	indicator	indicator	NOUN
issue-520	54	6	of	of	ADP
issue-520	54	7	state	state	NOUN
issue-520	54	8	activity	activity	NOUN
issue-520	54	9	,	,	PUNCT
issue-520	54	10	its	its	PRON
issue-520	54	11	monopoly	monopoly	NOUN
issue-520	54	12	right	right	NOUN
issue-520	54	13	(	(	PUNCT
issue-520	54	14	radko	radko	PROPN
issue-520	54	15	,	,	PUNCT
issue-520	54	16	2009	2009	NUM
issue-520	54	17	)	)	PUNCT
issue-520	54	18	.	.	PUNCT
issue-520	55	1	therefore	therefore	ADV
issue-520	55	2	,	,	PUNCT
issue-520	55	3	lawmaking	lawmaking	NOUN
issue-520	55	4	is	be	AUX
issue-520	55	5	the	the	DET
issue-520	55	6	formation	formation	NOUN
issue-520	55	7	of	of	ADP
issue-520	55	8	appropriate	appropriate	ADJ
issue-520	55	9	provisions	provision	NOUN
issue-520	55	10	by	by	ADP
issue-520	55	11	adopting	adopt	VERB
issue-520	55	12	appropriate	appropriate	ADJ
issue-520	55	13	laws	law	NOUN
issue-520	55	14	and	and	CCONJ
issue-520	55	15	sub	sub	ADJ
issue-520	55	16	-	-	ADJ
issue-520	55	17	statutory	statutory	ADJ
issue-520	55	18	legal	legal	ADJ
issue-520	55	19	regulations	regulation	NOUN
issue-520	55	20	(	(	PUNCT
issue-520	55	21	in	in	ADP
issue-520	55	22	state	state	NOUN
issue-520	55	23	financial	financial	ADJ
issue-520	55	24	activities	activity	NOUN
issue-520	55	25	)	)	PUNCT
issue-520	55	26	by	by	ADP
issue-520	55	27	the	the	DET
issue-520	55	28	competent	competent	ADJ
issue-520	55	29	authorities	authority	NOUN
issue-520	55	30	,	,	PUNCT
issue-520	55	31	and	and	CCONJ
issue-520	55	32	at	at	ADP
issue-520	55	33	the	the	DET
issue-520	55	34	same	same	ADJ
issue-520	55	35	time	time	NOUN
issue-520	55	36	,	,	PUNCT
issue-520	55	37	one	one	NUM
issue-520	55	38	of	of	ADP
issue-520	55	39	the	the	DET
issue-520	55	40	main	main	ADJ
issue-520	55	41	links	link	NOUN
issue-520	55	42	in	in	ADP
issue-520	55	43	legal	legal	ADJ
issue-520	55	44	regulation	regulation	NOUN
issue-520	55	45	of	of	ADP
issue-520	55	46	relevant	relevant	ADJ
issue-520	55	47	relations	relation	NOUN
issue-520	55	48	(	(	PUNCT
issue-520	55	49	financial	financial	ADJ
issue-520	55	50	and	and	CCONJ
issue-520	55	51	legal	legal	ADJ
issue-520	55	52	)	)	PUNCT
issue-520	55	53	,	,	PUNCT
issue-520	55	54	which	which	PRON
issue-520	55	55	is	be	AUX
issue-520	55	56	a	a	DET
issue-520	55	57	certain	certain	ADJ
issue-520	55	58	bridge	bridge	NOUN
issue-520	55	59	in	in	ADP
issue-520	55	60	the	the	DET
issue-520	55	61	implementation	implementation	NOUN
issue-520	55	62	of	of	ADP
issue-520	55	63	financial	financial	ADJ
issue-520	55	64	and	and	CCONJ
issue-520	55	65	legal	legal	ADJ
issue-520	55	66	provisions	provision	NOUN
issue-520	55	67	.	.	PUNCT
issue-520	56	1	some	some	DET
issue-520	56	2	scholars	scholar	NOUN
issue-520	56	3	emphasize	emphasize	VERB
issue-520	56	4	that	that	SCONJ
issue-520	56	5	lawmaking	lawmaking	NOUN
issue-520	56	6	generates	generate	VERB
issue-520	56	7	legal	legal	ADJ
issue-520	56	8	regulation	regulation	NOUN
issue-520	56	9	,	,	PUNCT
issue-520	56	10	and	and	CCONJ
issue-520	56	11	law	law	NOUN
issue-520	56	12	enforcement	enforcement	NOUN
issue-520	56	13	concretizes	concretize	VERB
issue-520	56	14	it	it	PRON
issue-520	56	15	.	.	PUNCT
issue-520	57	1	however	however	ADV
issue-520	57	2	,	,	PUNCT
issue-520	57	3	enforcement	enforcement	NOUN
issue-520	57	4	of	of	ADP
issue-520	57	5	the	the	DET
issue-520	57	6	provisions	provision	NOUN
issue-520	57	7	of	of	ADP
issue-520	57	8	law	law	NOUN
issue-520	57	9	is	be	AUX
issue-520	57	10	not	not	PART
issue-520	57	11	its	its	PRON
issue-520	57	12	development	development	NOUN
issue-520	57	13	or	or	CCONJ
issue-520	57	14	refinement	refinement	NOUN
issue-520	57	15	;	;	PUNCT
issue-520	57	16	it	it	PRON
issue-520	57	17	is	be	AUX
issue-520	57	18	the	the	DET
issue-520	57	19	creation	creation	NOUN
issue-520	57	20	of	of	ADP
issue-520	57	21	a	a	DET
issue-520	57	22	phenomenon	phenomenon	NOUN
issue-520	57	23	of	of	ADP
issue-520	57	24	a	a	DET
issue-520	57	25	different	different	ADJ
issue-520	57	26	nature	nature	NOUN
issue-520	57	27	,	,	PUNCT
issue-520	57	28	on	on	ADP
issue-520	57	29	the	the	DET
issue-520	57	30	“	"	PUNCT
issue-520	57	31	pattern	pattern	NOUN
issue-520	57	32	”	"	PUNCT
issue-520	57	33	of	of	ADP
issue-520	57	34	abstract	abstract	ADJ
issue-520	57	35	provisions	provision	NOUN
issue-520	57	36	.	.	PUNCT
issue-520	58	1	the	the	DET
issue-520	58	2	law	law	NOUN
issue-520	58	3	enforcement	enforcement	NOUN
issue-520	58	4	only	only	ADV
issue-520	58	5	regulates	regulate	VERB
issue-520	58	6	the	the	DET
issue-520	58	7	specific	specific	ADJ
issue-520	58	8	situation	situation	NOUN
issue-520	58	9	in	in	ADP
issue-520	58	10	accordance	accordance	NOUN
issue-520	58	11	with	with	ADP
issue-520	58	12	the	the	DET
issue-520	58	13	will	will	NOUN
issue-520	58	14	of	of	ADP
issue-520	58	15	the	the	DET
issue-520	58	16	legislator	legislator	NOUN
issue-520	58	17	.	.	PUNCT
issue-520	59	1	that	that	PRON
issue-520	59	2	is	be	AUX
issue-520	59	3	why	why	SCONJ
issue-520	59	4	lawmaking	lawmaking	NOUN
issue-520	59	5	is	be	AUX
issue-520	59	6	quite	quite	ADV
issue-520	59	7	significant	significant	ADJ
issue-520	59	8	to	to	PART
issue-520	59	9	implement	implement	VERB
issue-520	59	10	financial	financial	ADJ
issue-520	59	11	and	and	CCONJ
issue-520	59	12	legal	legal	ADJ
issue-520	59	13	provisions	provision	NOUN
issue-520	59	14	.	.	PUNCT
issue-520	60	1	i.	i.	PROPN
issue-520	60	2	l.	l.	PROPN
issue-520	60	3	nevzorov	nevzorov	PROPN
issue-520	60	4	highlights	highlight	NOUN
issue-520	60	5	,	,	PUNCT
issue-520	60	6	if	if	SCONJ
issue-520	60	7	laws	law	NOUN
issue-520	60	8	contradict	contradict	VERB
issue-520	60	9	the	the	DET
issue-520	60	10	needs	need	NOUN
issue-520	60	11	of	of	ADP
issue-520	60	12	society	society	NOUN
issue-520	60	13	and	and	CCONJ
issue-520	60	14	traditions	tradition	NOUN
issue-520	60	15	of	of	ADP
issue-520	60	16	the	the	DET
issue-520	60	17	people	people	NOUN
issue-520	60	18	(	(	PUNCT
issue-520	60	19	the	the	DET
issue-520	60	20	legislator	legislator	NOUN
issue-520	60	21	fantasizes	fantasize	VERB
issue-520	60	22	and	and	CCONJ
issue-520	60	23	“	"	PUNCT
issue-520	60	24	deceives	deceive	NOUN
issue-520	60	25	”	"	PUNCT
issue-520	60	26	)	)	PUNCT
issue-520	60	27	,	,	PUNCT
issue-520	60	28	law	law	NOUN
issue-520	60	29	enforcement	enforcement	NOUN
issue-520	60	30	loses	lose	VERB
issue-520	60	31	its	its	PRON
issue-520	60	32	essence	essence	NOUN
issue-520	60	33	since	since	SCONJ
issue-520	60	34	it	it	PRON
issue-520	60	35	becomes	become	VERB
issue-520	60	36	“	"	PUNCT
issue-520	60	37	bare	bare	ADJ
issue-520	60	38	lawlessness	lawlessness	NOUN
issue-520	60	39	”	"	PUNCT
issue-520	60	40	.	.	PUNCT
issue-520	61	1	at	at	ADP
issue-520	61	2	the	the	DET
issue-520	61	3	same	same	ADJ
issue-520	61	4	time	time	NOUN
issue-520	61	5	,	,	PUNCT
issue-520	61	6	if	if	SCONJ
issue-520	61	7	laws	law	NOUN
issue-520	61	8	meet	meet	VERB
issue-520	61	9	the	the	DET
issue-520	61	10	actual	actual	ADJ
issue-520	61	11	needs	need	NOUN
issue-520	61	12	of	of	ADP
issue-520	61	13	society	society	NOUN
issue-520	61	14	,	,	PUNCT
issue-520	61	15	the	the	DET
issue-520	61	16	continuous	continuous	ADJ
issue-520	61	17	development	development	NOUN
issue-520	61	18	and	and	CCONJ
issue-520	61	19	improvement	improvement	NOUN
issue-520	61	20	of	of	ADP
issue-520	61	21	legislation	legislation	NOUN
issue-520	61	22	should	should	AUX
issue-520	61	23	take	take	VERB
issue-520	61	24	place	place	NOUN
issue-520	61	25	(	(	PUNCT
issue-520	61	26	nevzorov	nevzorov	ADJ
issue-520	61	27	,	,	PUNCT
issue-520	61	28	2002	2002	NUM
issue-520	61	29	)	)	PUNCT
issue-520	61	30	.	.	PUNCT
issue-520	62	1	according	accord	VERB
issue-520	62	2	to	to	ADP
issue-520	62	3	v.	v.	ADP
issue-520	62	4	nersesiants	nersesiant	NOUN
issue-520	62	5	,	,	PUNCT
issue-520	62	6	lawmaking	lawmaking	NOUN
issue-520	62	7	can	can	AUX
issue-520	62	8	not	not	PART
issue-520	62	9	stop	stop	VERB
issue-520	62	10	at	at	ADP
issue-520	62	11	a	a	DET
issue-520	62	12	certain	certain	ADJ
issue-520	62	13	stage	stage	NOUN
issue-520	62	14	but	but	CCONJ
issue-520	62	15	is	be	AUX
issue-520	62	16	always	always	ADV
issue-520	62	17	in	in	ADP
issue-520	62	18	a	a	DET
issue-520	62	19	mobile	mobile	ADJ
issue-520	62	20	state	state	NOUN
issue-520	62	21	of	of	ADP
issue-520	62	22	development	development	NOUN
issue-520	62	23	due	due	ADP
issue-520	62	24	to	to	ADP
issue-520	62	25	the	the	DET
issue-520	62	26	dynamism	dynamism	NOUN
issue-520	62	27	of	of	ADP
issue-520	62	28	social	social	ADJ
issue-520	62	29	ties	tie	NOUN
issue-520	62	30	,	,	PUNCT
issue-520	62	31	new	new	ADJ
issue-520	62	32	needs	need	NOUN
issue-520	62	33	of	of	ADP
issue-520	62	34	public	public	ADJ
issue-520	62	35	life	life	NOUN
issue-520	62	36	that	that	PRON
issue-520	62	37	require	require	VERB
issue-520	62	38	legal	legal	ADJ
issue-520	62	39	regulation	regulation	NOUN
issue-520	62	40	(	(	PUNCT
issue-520	62	41	nersesiants	nersesiant	NOUN
issue-520	62	42	,	,	PUNCT
issue-520	62	43	2006	2006	NUM
issue-520	62	44	)	)	PUNCT
issue-520	62	45	.	.	PUNCT
issue-520	63	1	therefore	therefore	ADV
issue-520	63	2	,	,	PUNCT
issue-520	63	3	one	one	NUM
issue-520	63	4	of	of	ADP
issue-520	63	5	the	the	DET
issue-520	63	6	permanent	permanent	ADJ
issue-520	63	7	forms	form	NOUN
issue-520	63	8	of	of	ADP
issue-520	63	9	development	development	NOUN
issue-520	63	10	and	and	CCONJ
issue-520	63	11	rationalization	rationalization	NOUN
issue-520	63	12	of	of	ADP
issue-520	63	13	the	the	DET
issue-520	63	14	existing	exist	VERB
issue-520	63	15	legal	legal	ADJ
issue-520	63	16	system	system	NOUN
issue-520	63	17	is	be	AUX
issue-520	63	18	the	the	DET
issue-520	63	19	systematization	systematization	NOUN
issue-520	63	20	of	of	ADP
issue-520	63	21	legislation	legislation	NOUN
issue-520	63	22	.	.	PUNCT
issue-520	64	1	the	the	DET
issue-520	64	2	term	term	NOUN
issue-520	64	3	“	"	PUNCT
issue-520	64	4	systematization	systematization	NOUN
issue-520	64	5	”	"	PUNCT
issue-520	64	6	(	(	PUNCT
issue-520	64	7	composed	compose	VERB
issue-520	64	8	of	of	ADP
issue-520	64	9	parts	part	NOUN
issue-520	64	10	,	,	PUNCT
issue-520	64	11	related	relate	VERB
issue-520	64	12	to	to	ADP
issue-520	64	13	one	one	NUM
issue-520	64	14	another	another	PRON
issue-520	64	15	)	)	PUNCT
issue-520	64	16	is	be	AUX
issue-520	64	17	directly	directly	ADV
issue-520	64	18	related	relate	VERB
issue-520	64	19	to	to	ADP
issue-520	64	20	the	the	DET
issue-520	64	21	category	category	NOUN
issue-520	64	22	“	"	PUNCT
issue-520	64	23	system	system	NOUN
issue-520	64	24	”	"	PUNCT
issue-520	64	25	and	and	CCONJ
issue-520	64	26	is	be	AUX
issue-520	64	27	derived	derive	VERB
issue-520	64	28	from	from	ADP
issue-520	64	29	this	this	DET
issue-520	64	30	word	word	NOUN
issue-520	64	31	.	.	PUNCT
issue-520	65	1	a	a	DET
issue-520	65	2	system	system	NOUN
issue-520	65	3	is	be	AUX
issue-520	65	4	a	a	DET
issue-520	65	5	set	set	NOUN
issue-520	65	6	of	of	ADP
issue-520	65	7	interrelated	interrelated	ADJ
issue-520	65	8	elements	element	NOUN
issue-520	65	9	that	that	PRON
issue-520	65	10	create	create	VERB
issue-520	65	11	an	an	DET
issue-520	65	12	integrity	integrity	NOUN
issue-520	65	13	and	and	CCONJ
issue-520	65	14	unity	unity	NOUN
issue-520	65	15	.	.	PUNCT
issue-520	66	1	provisions	provision	NOUN
issue-520	66	2	,	,	PUNCT
issue-520	66	3	formulated	formulate	VERB
issue-520	66	4	in	in	ADP
issue-520	66	5	laws	law	NOUN
issue-520	66	6	and	and	CCONJ
issue-520	66	7	other	other	ADJ
issue-520	66	8	legal	legal	ADJ
issue-520	66	9	regulations	regulation	NOUN
issue-520	66	10	,	,	PUNCT
issue-520	66	11	are	be	AUX
issue-520	66	12	put	put	VERB
issue-520	66	13	into	into	ADP
issue-520	66	14	practice	practice	NOUN
issue-520	66	15	,	,	PUNCT
issue-520	66	16	reality	reality	NOUN
issue-520	66	17	if	if	SCONJ
issue-520	66	18	they	they	PRON
issue-520	66	19	are	be	AUX
issue-520	66	20	implemented	implement	VERB
issue-520	66	21	in	in	ADP
issue-520	66	22	deliberately	deliberately	ADV
issue-520	66	23	volitional	volitional	ADJ
issue-520	66	24	actions	action	NOUN
issue-520	66	25	of	of	ADP
issue-520	66	26	citizens	citizen	NOUN
issue-520	66	27	.	.	PUNCT
issue-520	67	1	in	in	ADP
issue-520	67	2	modern	modern	ADJ
issue-520	67	3	legal	legal	ADJ
issue-520	67	4	literature	literature	NOUN
issue-520	67	5	,	,	PUNCT
issue-520	67	6	systematization	systematization	NOUN
issue-520	67	7	includes	include	VERB
issue-520	67	8	traditionally	traditionally	ADV
issue-520	67	9	four	four	NUM
issue-520	67	10	independent	independent	ADJ
issue-520	67	11	forms	form	NOUN
issue-520	67	12	of	of	ADP
issue-520	67	13	legal	legal	ADJ
issue-520	67	14	activity	activity	NOUN
issue-520	67	15	.	.	PUNCT
issue-520	68	1	as	as	ADP
issue-520	68	2	a	a	DET
issue-520	68	3	rule	rule	NOUN
issue-520	68	4	,	,	PUNCT
issue-520	68	5	these	these	PRON
issue-520	68	6	include	include	VERB
issue-520	68	7	:	:	PUNCT
issue-520	68	8	(	(	PUNCT
issue-520	68	9	a	a	X
issue-520	68	10	)	)	PUNCT
issue-520	68	11	collection	collection	NOUN
issue-520	68	12	,	,	PUNCT
issue-520	68	13	elaboration	elaboration	NOUN
issue-520	68	14	,	,	PUNCT
issue-520	68	15	systematical	systematical	ADJ
issue-520	68	16	arrangement	arrangement	NOUN
issue-520	68	17	,	,	PUNCT
issue-520	68	18	storage	storage	NOUN
issue-520	68	19	,	,	PUNCT
issue-520	68	20	etc	etc	X
issue-520	68	21	.	.	X
issue-520	68	22	of	of	ADP
issue-520	68	23	existing	exist	VERB
issue-520	68	24	legal	legal	ADJ
issue-520	68	25	regulations	regulation	NOUN
issue-520	68	26	by	by	ADP
issue-520	68	27	state	state	NOUN
issue-520	68	28	bodies	body	NOUN
issue-520	68	29	,	,	PUNCT
issue-520	68	30	enterprises	enterprise	NOUN
issue-520	68	31	,	,	PUNCT
issue-520	68	32	and	and	CCONJ
issue-520	68	33	other	other	ADJ
issue-520	68	34	institutions	institution	NOUN
issue-520	68	35	(	(	PUNCT
issue-520	68	36	accounting	account	VERB
issue-520	68	37	for	for	ADP
issue-520	68	38	regulations	regulation	NOUN
issue-520	68	39	)	)	PUNCT
issue-520	68	40	;	;	PUNCT
issue-520	68	41	(	(	PUNCT
issue-520	68	42	b	b	X
issue-520	68	43	)	)	PUNCT
issue-520	68	44	preparation	preparation	NOUN
issue-520	68	45	and	and	CCONJ
issue-520	68	46	publication	publication	NOUN
issue-520	68	47	of	of	ADP
issue-520	68	48	various	various	ADJ
issue-520	68	49	collections	collection	NOUN
issue-520	68	50	baltic	baltic	PROPN
issue-520	68	51	journal	journal	PROPN
issue-520	68	52	of	of	ADP
issue-520	68	53	economic	economic	ADJ
issue-520	68	54	studies	study	NOUN
issue-520	68	55	353	353	NUM
issue-520	68	56	vol	vol	NOUN
issue-520	68	57	.	.	PUNCT
issue-520	69	1	4	4	NUM
issue-520	69	2	,	,	PUNCT
issue-520	69	3	no	no	INTJ
issue-520	69	4	.	.	NOUN
issue-520	69	5	4	4	NUM
issue-520	69	6	,	,	PUNCT
issue-520	69	7	2018	2018	NUM
issue-520	69	8	of	of	ADP
issue-520	69	9	regulations	regulation	NOUN
issue-520	69	10	(	(	PUNCT
issue-520	69	11	incorporation	incorporation	NOUN
issue-520	69	12	of	of	ADP
issue-520	69	13	legislation	legislation	NOUN
issue-520	69	14	)	)	PUNCT
issue-520	69	15	;	;	PUNCT
issue-520	69	16	(	(	PUNCT
issue-520	69	17	c	c	X
issue-520	69	18	)	)	PUNCT
issue-520	69	19	preparation	preparation	NOUN
issue-520	69	20	and	and	CCONJ
issue-520	69	21	adoption	adoption	NOUN
issue-520	69	22	of	of	ADP
issue-520	69	23	consolidated	consolidated	ADJ
issue-520	69	24	acts	act	NOUN
issue-520	69	25	based	base	VERB
issue-520	69	26	on	on	ADP
issue-520	69	27	joining	join	VERB
issue-520	69	28	regulations	regulation	NOUN
issue-520	69	29	on	on	ADP
issue-520	69	30	individual	individual	ADJ
issue-520	69	31	issues	issue	NOUN
issue-520	69	32	(	(	PUNCT
issue-520	69	33	consolidation	consolidation	NOUN
issue-520	69	34	of	of	ADP
issue-520	69	35	legislation	legislation	NOUN
issue-520	69	36	)	)	PUNCT
issue-520	69	37	;	;	PUNCT
issue-520	69	38	(	(	PUNCT
issue-520	69	39	d	d	X
issue-520	69	40	)	)	PUNCT
issue-520	69	41	preparation	preparation	NOUN
issue-520	69	42	and	and	CCONJ
issue-520	69	43	adoption	adoption	NOUN
issue-520	69	44	of	of	ADP
issue-520	69	45	new	new	ADJ
issue-520	69	46	regulations	regulation	NOUN
issue-520	69	47	containing	contain	VERB
issue-520	69	48	both	both	DET
issue-520	69	49	provisions	provision	NOUN
issue-520	69	50	of	of	ADP
issue-520	69	51	the	the	DET
issue-520	69	52	former	former	ADJ
issue-520	69	53	justified	justified	ADJ
issue-520	69	54	regulations	regulation	NOUN
issue-520	69	55	,	,	PUNCT
issue-520	69	56	as	as	ADV
issue-520	69	57	well	well	ADV
issue-520	69	58	as	as	ADP
issue-520	69	59	new	new	ADJ
issue-520	69	60	regulatory	regulatory	ADJ
issue-520	69	61	prescriptions	prescription	NOUN
issue-520	69	62	(	(	PUNCT
issue-520	69	63	codification	codification	NOUN
issue-520	69	64	of	of	ADP
issue-520	69	65	legislation	legislation	NOUN
issue-520	69	66	)	)	PUNCT
issue-520	69	67	.	.	PUNCT
issue-520	70	1	according	accord	VERB
issue-520	70	2	to	to	ADP
issue-520	70	3	a.	a.	NOUN
issue-520	70	4	rohach	rohach	PROPN
issue-520	70	5	,	,	PUNCT
issue-520	70	6	the	the	DET
issue-520	70	7	systematization	systematization	NOUN
issue-520	70	8	of	of	ADP
issue-520	70	9	legislation	legislation	NOUN
issue-520	70	10	is	be	AUX
issue-520	70	11	a	a	DET
issue-520	70	12	generic	generic	ADJ
issue-520	70	13	concept	concept	NOUN
issue-520	70	14	that	that	PRON
issue-520	70	15	covers	cover	VERB
issue-520	70	16	all	all	DET
issue-520	70	17	activities	activity	NOUN
issue-520	70	18	aimed	aim	VERB
issue-520	70	19	at	at	ADP
issue-520	70	20	streamlining	streamline	VERB
issue-520	70	21	legislation	legislation	NOUN
issue-520	70	22	.	.	PUNCT
issue-520	71	1	four	four	NUM
issue-520	71	2	independent	independent	ADJ
issue-520	71	3	forms	form	NOUN
issue-520	71	4	of	of	ADP
issue-520	71	5	legislation	legislation	NOUN
issue-520	71	6	systematization	systematization	NOUN
issue-520	71	7	are	be	AUX
issue-520	71	8	codification	codification	NOUN
issue-520	71	9	,	,	PUNCT
issue-520	71	10	incorporation	incorporation	NOUN
issue-520	71	11	,	,	PUNCT
issue-520	71	12	consolidation	consolidation	NOUN
issue-520	71	13	,	,	PUNCT
issue-520	71	14	the	the	DET
issue-520	71	15	current	current	ADJ
issue-520	71	16	making	making	NOUN
issue-520	71	17	of	of	ADP
issue-520	71	18	regulations	regulation	NOUN
issue-520	71	19	(	(	PUNCT
issue-520	71	20	rohach	rohach	NOUN
issue-520	71	21	,	,	PUNCT
issue-520	71	22	2003	2003	NUM
issue-520	71	23	)	)	PUNCT
issue-520	71	24	.	.	PUNCT
issue-520	72	1	a.	a.	PROPN
issue-520	72	2	v.	v.	PROPN
issue-520	72	3	demin	demin	PROPN
issue-520	72	4	argues	argue	VERB
issue-520	72	5	that	that	SCONJ
issue-520	72	6	the	the	PRON
issue-520	72	7	higher	high	ADJ
issue-520	72	8	the	the	DET
issue-520	72	9	level	level	NOUN
issue-520	72	10	of	of	ADP
issue-520	72	11	legislation	legislation	NOUN
issue-520	72	12	systematization	systematization	NOUN
issue-520	72	13	and	and	CCONJ
issue-520	72	14	orderliness	orderliness	NOUN
issue-520	72	15	,	,	PUNCT
issue-520	72	16	the	the	DET
issue-520	72	17	fewer	few	ADJ
issue-520	72	18	opportunities	opportunity	NOUN
issue-520	72	19	for	for	ADP
issue-520	72	20	its	its	PRON
issue-520	72	21	unreasonable	unreasonable	ADJ
issue-520	72	22	interpretation	interpretation	NOUN
issue-520	72	23	,	,	PUNCT
issue-520	72	24	as	as	ADV
issue-520	72	25	well	well	ADV
issue-520	72	26	as	as	ADP
issue-520	72	27	for	for	ADP
issue-520	72	28	legal	legal	ADJ
issue-520	72	29	disputes	dispute	NOUN
issue-520	72	30	and	and	CCONJ
issue-520	72	31	conflicts	conflict	NOUN
issue-520	72	32	(	(	PUNCT
issue-520	72	33	demin	demin	NOUN
issue-520	72	34	,	,	PUNCT
issue-520	72	35	2008	2008	NUM
issue-520	72	36	)	)	PUNCT
issue-520	72	37	.	.	PUNCT
issue-520	73	1	according	accord	VERB
issue-520	73	2	to	to	ADP
issue-520	73	3	e.	e.	PROPN
issue-520	73	4	v.	v.	PROPN
issue-520	73	5	pohorelov	pohorelov	PROPN
issue-520	73	6	,	,	PUNCT
issue-520	73	7	the	the	DET
issue-520	73	8	systematization	systematization	NOUN
issue-520	73	9	of	of	ADP
issue-520	73	10	legislation	legislation	NOUN
issue-520	73	11	is	be	AUX
issue-520	73	12	the	the	DET
issue-520	73	13	activity	activity	NOUN
issue-520	73	14	of	of	ADP
issue-520	73	15	rationalization	rationalization	NOUN
issue-520	73	16	and	and	CCONJ
issue-520	73	17	improvement	improvement	NOUN
issue-520	73	18	of	of	ADP
issue-520	73	19	legislation	legislation	NOUN
issue-520	73	20	,	,	PUNCT
issue-520	73	21	however	however	ADV
issue-520	73	22	,	,	PUNCT
issue-520	73	23	“	"	PUNCT
issue-520	73	24	rationalization	rationalization	NOUN
issue-520	73	25	of	of	ADP
issue-520	73	26	legislation	legislation	NOUN
issue-520	73	27	”	"	PUNCT
issue-520	73	28	is	be	AUX
issue-520	73	29	not	not	PART
issue-520	73	30	the	the	DET
issue-520	73	31	aim	aim	NOUN
issue-520	73	32	of	of	ADP
issue-520	73	33	external	external	ADJ
issue-520	73	34	systematization	systematization	NOUN
issue-520	73	35	,	,	PUNCT
issue-520	73	36	and	and	CCONJ
issue-520	73	37	“	"	PUNCT
issue-520	73	38	improvement	improvement	NOUN
issue-520	73	39	of	of	ADP
issue-520	73	40	legislation	legislation	NOUN
issue-520	73	41	”	"	PUNCT
issue-520	73	42	is	be	AUX
issue-520	73	43	not	not	PART
issue-520	73	44	the	the	DET
issue-520	73	45	aim	aim	NOUN
issue-520	73	46	of	of	ADP
issue-520	73	47	internal	internal	ADJ
issue-520	73	48	systematization	systematization	NOUN
issue-520	73	49	.	.	PUNCT
issue-520	74	1	since	since	SCONJ
issue-520	74	2	the	the	DET
issue-520	74	3	systematization	systematization	NOUN
issue-520	74	4	of	of	ADP
issue-520	74	5	legislation	legislation	NOUN
issue-520	74	6	is	be	AUX
issue-520	74	7	its	its	PRON
issue-520	74	8	improvement	improvement	NOUN
issue-520	74	9	by	by	ADP
issue-520	74	10	rationalization	rationalization	NOUN
issue-520	74	11	of	of	ADP
issue-520	74	12	the	the	DET
issue-520	74	13	content	content	NOUN
issue-520	74	14	and	and	CCONJ
issue-520	74	15	form	form	NOUN
issue-520	74	16	of	of	ADP
issue-520	74	17	legislation	legislation	NOUN
issue-520	74	18	and	and	CCONJ
issue-520	74	19	consolidation	consolidation	NOUN
issue-520	74	20	of	of	ADP
issue-520	74	21	all	all	DET
issue-520	74	22	existing	exist	VERB
issue-520	74	23	legal	legal	ADJ
issue-520	74	24	regulations	regulation	NOUN
issue-520	74	25	into	into	ADP
issue-520	74	26	a	a	DET
issue-520	74	27	coherent	coherent	ADJ
issue-520	74	28	,	,	PUNCT
issue-520	74	29	internally	internally	ADV
issue-520	74	30	and	and	CCONJ
issue-520	74	31	externally	externally	ADV
issue-520	74	32	agreed	agree	VERB
issue-520	74	33	system	system	NOUN
issue-520	74	34	(	(	PUNCT
issue-520	74	35	pohorelov	pohorelov	NOUN
issue-520	74	36	,	,	PUNCT
issue-520	74	37	2000	2000	NUM
issue-520	74	38	)	)	PUNCT
issue-520	74	39	.	.	PUNCT
issue-520	75	1	according	accord	VERB
issue-520	75	2	to	to	ADP
issue-520	75	3	some	some	DET
issue-520	75	4	scientists	scientist	NOUN
issue-520	75	5	,	,	PUNCT
issue-520	75	6	the	the	DET
issue-520	75	7	aim	aim	NOUN
issue-520	75	8	of	of	ADP
issue-520	75	9	systematization	systematization	NOUN
issue-520	75	10	of	of	ADP
issue-520	75	11	tax	tax	NOUN
issue-520	75	12	legislation	legislation	NOUN
issue-520	75	13	is	be	AUX
issue-520	75	14	manifested	manifest	VERB
issue-520	75	15	in	in	ADP
issue-520	75	16	the	the	DET
issue-520	75	17	main	main	ADJ
issue-520	75	18	areas	area	NOUN
issue-520	75	19	,	,	PUNCT
issue-520	75	20	such	such	ADJ
issue-520	75	21	as	as	ADP
issue-520	75	22	:	:	PUNCT
issue-520	75	23	1	1	NUM
issue-520	75	24	)	)	PUNCT
issue-520	75	25	provision	provision	NOUN
issue-520	75	26	of	of	ADP
issue-520	75	27	stability	stability	NOUN
issue-520	75	28	and	and	CCONJ
issue-520	75	29	sustainability	sustainability	NOUN
issue-520	75	30	to	to	ADP
issue-520	75	31	legislation	legislation	NOUN
issue-520	75	32	since	since	SCONJ
issue-520	75	33	stability	stability	NOUN
issue-520	75	34	is	be	AUX
issue-520	75	35	an	an	DET
issue-520	75	36	integral	integral	ADJ
issue-520	75	37	feature	feature	NOUN
issue-520	75	38	of	of	ADP
issue-520	75	39	tax	tax	NOUN
issue-520	75	40	legislation	legislation	NOUN
issue-520	75	41	,	,	PUNCT
issue-520	75	42	essential	essential	ADJ
issue-520	75	43	for	for	ADP
issue-520	75	44	a	a	DET
issue-520	75	45	permanent	permanent	ADJ
issue-520	75	46	system	system	NOUN
issue-520	75	47	to	to	PART
issue-520	75	48	regulate	regulate	VERB
issue-520	75	49	human	human	ADJ
issue-520	75	50	relations	relation	NOUN
issue-520	75	51	;	;	PUNCT
issue-520	75	52	2	2	X
issue-520	75	53	)	)	PUNCT
issue-520	75	54	increasing	increase	VERB
issue-520	75	55	the	the	DET
issue-520	75	56	role	role	NOUN
issue-520	75	57	of	of	ADP
issue-520	75	58	tax	tax	NOUN
issue-520	75	59	laws	law	NOUN
issue-520	75	60	by	by	ADP
issue-520	75	61	reducing	reduce	VERB
issue-520	75	62	substatutory	substatutory	NOUN
issue-520	75	63	,	,	PUNCT
issue-520	75	64	in	in	ADP
issue-520	75	65	particular	particular	ADJ
issue-520	75	66	,	,	PUNCT
issue-520	75	67	departmental	departmental	ADJ
issue-520	75	68	legal	legal	ADJ
issue-520	75	69	regulations	regulation	NOUN
issue-520	75	70	,	,	PUNCT
issue-520	75	71	since	since	SCONJ
issue-520	75	72	the	the	DET
issue-520	75	73	priority	priority	NOUN
issue-520	75	74	of	of	ADP
issue-520	75	75	the	the	DET
issue-520	75	76	tax	tax	NOUN
issue-520	75	77	law	law	NOUN
issue-520	75	78	enables	enable	VERB
issue-520	75	79	to	to	PART
issue-520	75	80	achieve	achieve	VERB
issue-520	75	81	internal	internal	ADJ
issue-520	75	82	consistency	consistency	NOUN
issue-520	75	83	and	and	CCONJ
issue-520	75	84	stability	stability	NOUN
issue-520	75	85	of	of	ADP
issue-520	75	86	tax	tax	NOUN
issue-520	75	87	regulation	regulation	NOUN
issue-520	75	88	;	;	PUNCT
issue-520	75	89	3	3	X
issue-520	75	90	)	)	PUNCT
issue-520	75	91	creation	creation	NOUN
issue-520	75	92	of	of	ADP
issue-520	75	93	technically	technically	ADV
issue-520	75	94	flawless	flawless	ADJ
issue-520	75	95	,	,	PUNCT
issue-520	75	96	perfect	perfect	ADJ
issue-520	75	97	in	in	ADP
issue-520	75	98	the	the	DET
issue-520	75	99	form	form	NOUN
issue-520	75	100	,	,	PUNCT
issue-520	75	101	convenient	convenient	ADJ
issue-520	75	102	for	for	ADP
issue-520	75	103	use	use	NOUN
issue-520	75	104	tax	tax	NOUN
issue-520	75	105	legislation	legislation	NOUN
issue-520	75	106	.	.	PUNCT
issue-520	76	1	in	in	ADP
issue-520	76	2	other	other	ADJ
issue-520	76	3	words	word	NOUN
issue-520	76	4	,	,	PUNCT
issue-520	76	5	availability	availability	NOUN
issue-520	76	6	,	,	PUNCT
issue-520	76	7	clarity	clarity	NOUN
issue-520	76	8	,	,	PUNCT
issue-520	76	9	compactness	compactness	NOUN
issue-520	76	10	of	of	ADP
issue-520	76	11	regulations	regulation	NOUN
issue-520	76	12	,	,	PUNCT
issue-520	76	13	which	which	PRON
issue-520	76	14	are	be	AUX
issue-520	76	15	identical	identical	ADJ
issue-520	76	16	in	in	ADP
issue-520	76	17	structure	structure	NOUN
issue-520	76	18	,	,	PUNCT
issue-520	76	19	terminology	terminology	NOUN
issue-520	76	20	,	,	PUNCT
issue-520	76	21	and	and	CCONJ
issue-520	76	22	writing	write	VERB
issue-520	76	23	style	style	NOUN
issue-520	76	24	,	,	PUNCT
issue-520	76	25	enable	enable	ADJ
issue-520	76	26	to	to	PART
issue-520	76	27	interpret	interpret	VERB
issue-520	76	28	and	and	CCONJ
issue-520	76	29	apply	apply	VERB
issue-520	76	30	the	the	DET
issue-520	76	31	provisions	provision	NOUN
issue-520	76	32	.	.	PUNCT
issue-520	77	1	one	one	NUM
issue-520	77	2	of	of	ADP
issue-520	77	3	the	the	DET
issue-520	77	4	important	important	ADJ
issue-520	77	5	forms	form	NOUN
issue-520	77	6	of	of	ADP
issue-520	77	7	lawmaking	lawmaking	NOUN
issue-520	77	8	is	be	AUX
issue-520	77	9	codification	codification	NOUN
issue-520	77	10	,	,	PUNCT
issue-520	77	11	that	that	ADV
issue-520	77	12	is	is	ADV
issue-520	77	13	,	,	PUNCT
issue-520	77	14	a	a	DET
issue-520	77	15	critical	critical	ADJ
issue-520	77	16	rethinking	rethinking	NOUN
issue-520	77	17	of	of	ADP
issue-520	77	18	existing	exist	VERB
issue-520	77	19	legal	legal	ADJ
issue-520	77	20	provisions	provision	NOUN
issue-520	77	21	,	,	PUNCT
issue-520	77	22	elimination	elimination	NOUN
issue-520	77	23	of	of	ADP
issue-520	77	24	contradictions	contradiction	NOUN
issue-520	77	25	and	and	CCONJ
issue-520	77	26	discrepancies	discrepancy	NOUN
issue-520	77	27	between	between	ADP
issue-520	77	28	them	they	PRON
issue-520	77	29	.	.	PUNCT
issue-520	78	1	it	it	PRON
issue-520	78	2	is	be	AUX
issue-520	78	3	aimed	aim	VERB
issue-520	78	4	at	at	ADP
issue-520	78	5	establishing	establish	VERB
issue-520	78	6	new	new	ADJ
issue-520	78	7	provisions	provision	NOUN
issue-520	78	8	that	that	PRON
issue-520	78	9	reflect	reflect	VERB
issue-520	78	10	the	the	DET
issue-520	78	11	emerging	emerge	VERB
issue-520	78	12	needs	need	NOUN
issue-520	78	13	of	of	ADP
issue-520	78	14	public	public	ADJ
issue-520	78	15	life	life	NOUN
issue-520	78	16	and	and	CCONJ
issue-520	78	17	fill	fill	VERB
issue-520	78	18	the	the	DET
issue-520	78	19	gaps	gap	NOUN
issue-520	78	20	in	in	ADP
issue-520	78	21	legal	legal	ADJ
issue-520	78	22	regulation	regulation	NOUN
issue-520	78	23	to	to	PART
issue-520	78	24	replace	replace	VERB
issue-520	78	25	the	the	DET
issue-520	78	26	obsolete	obsolete	ADJ
issue-520	78	27	legal	legal	ADJ
issue-520	78	28	regulations	regulation	NOUN
issue-520	78	29	by	by	ADP
issue-520	78	30	new	new	ADJ
issue-520	78	31	ones	one	NOUN
issue-520	78	32	.	.	PUNCT
issue-520	79	1	d.	d.	PROPN
issue-520	79	2	a.	a.	PROPN
issue-520	79	3	kerimov	kerimov	PROPN
issue-520	79	4	underlined	underline	VERB
issue-520	79	5	the	the	DET
issue-520	79	6	differences	difference	NOUN
issue-520	79	7	between	between	ADP
issue-520	79	8	codification	codification	NOUN
issue-520	79	9	and	and	CCONJ
issue-520	79	10	lawmaking	lawmaking	NOUN
issue-520	79	11	activities	activity	NOUN
issue-520	79	12	because	because	SCONJ
issue-520	79	13	codification	codification	NOUN
issue-520	79	14	is	be	AUX
issue-520	79	15	the	the	DET
issue-520	79	16	preparatory	preparatory	ADJ
issue-520	79	17	legislative	legislative	ADJ
issue-520	79	18	activity	activity	NOUN
issue-520	79	19	of	of	ADP
issue-520	79	20	the	the	DET
issue-520	79	21	relevant	relevant	ADJ
issue-520	79	22	codification	codification	NOUN
issue-520	79	23	bodies	body	NOUN
issue-520	79	24	.	.	PUNCT
issue-520	80	1	the	the	DET
issue-520	80	2	scientist	scientist	NOUN
issue-520	80	3	argues	argue	VERB
issue-520	80	4	that	that	SCONJ
issue-520	80	5	such	such	DET
issue-520	80	6	a	a	DET
issue-520	80	7	formulation	formulation	NOUN
issue-520	80	8	limits	limit	VERB
issue-520	80	9	the	the	DET
issue-520	80	10	entire	entire	ADJ
issue-520	80	11	lawmaking	lawmaking	NOUN
issue-520	80	12	to	to	ADP
issue-520	80	13	the	the	DET
issue-520	80	14	approval	approval	NOUN
issue-520	80	15	of	of	ADP
issue-520	80	16	legal	legal	ADJ
issue-520	80	17	regulations	regulation	NOUN
issue-520	80	18	does	do	AUX
issue-520	80	19	not	not	PART
issue-520	80	20	correspond	correspond	VERB
issue-520	80	21	to	to	ADP
issue-520	80	22	reality	reality	NOUN
issue-520	80	23	and	and	CCONJ
issue-520	80	24	contradicts	contradict	VERB
issue-520	80	25	the	the	DET
issue-520	80	26	understanding	understanding	NOUN
issue-520	80	27	of	of	ADP
issue-520	80	28	lawmaking	lawmaking	NOUN
issue-520	80	29	.	.	PUNCT
issue-520	81	1	codification	codification	NOUN
issue-520	81	2	work	work	NOUN
issue-520	81	3	,	,	PUNCT
issue-520	81	4	as	as	ADP
issue-520	81	5	a	a	DET
issue-520	81	6	rule	rule	NOUN
issue-520	81	7	,	,	PUNCT
issue-520	81	8	is	be	AUX
issue-520	81	9	not	not	PART
issue-520	81	10	directly	directly	ADV
issue-520	81	11	related	relate	VERB
issue-520	81	12	to	to	ADP
issue-520	81	13	the	the	DET
issue-520	81	14	current	current	ADJ
issue-520	81	15	lawmaking	lawmaking	NOUN
issue-520	81	16	activity	activity	NOUN
issue-520	81	17	and	and	CCONJ
issue-520	81	18	is	be	AUX
issue-520	81	19	carried	carry	VERB
issue-520	81	20	out	out	ADP
issue-520	81	21	by	by	ADP
issue-520	81	22	special	special	ADJ
issue-520	81	23	bodies	body	NOUN
issue-520	81	24	,	,	PUNCT
issue-520	81	25	which	which	PRON
issue-520	81	26	,	,	PUNCT
issue-520	81	27	however	however	ADV
issue-520	81	28	,	,	PUNCT
issue-520	81	29	does	do	AUX
issue-520	81	30	not	not	PART
issue-520	81	31	necessitate	necessitate	VERB
issue-520	81	32	its	its	PRON
issue-520	81	33	separation	separation	NOUN
issue-520	81	34	from	from	ADP
issue-520	81	35	lawmaking	lawmake	VERB
issue-520	81	36	in	in	ADP
issue-520	81	37	general	general	ADJ
issue-520	81	38	.	.	PUNCT
issue-520	82	1	even	even	ADV
issue-520	82	2	in	in	ADP
issue-520	82	3	the	the	DET
issue-520	82	4	formation	formation	NOUN
issue-520	82	5	of	of	ADP
issue-520	82	6	legal	legal	ADJ
issue-520	82	7	acts	act	NOUN
issue-520	82	8	from	from	ADP
issue-520	82	9	narrow	narrow	ADJ
issue-520	82	10	separate	separate	ADJ
issue-520	82	11	current	current	ADJ
issue-520	82	12	issues	issue	NOUN
issue-520	82	13	,	,	PUNCT
issue-520	82	14	the	the	DET
issue-520	82	15	codification	codification	NOUN
issue-520	82	16	of	of	ADP
issue-520	82	17	relevant	relevant	ADJ
issue-520	82	18	legislative	legislative	ADJ
issue-520	82	19	material	material	NOUN
issue-520	82	20	is	be	AUX
issue-520	82	21	often	often	ADV
issue-520	82	22	carried	carry	VERB
issue-520	82	23	out	out	ADP
issue-520	82	24	by	by	ADP
issue-520	82	25	reproducing	reproduce	VERB
issue-520	82	26	certain	certain	ADJ
issue-520	82	27	provisions	provision	NOUN
issue-520	82	28	of	of	ADP
issue-520	82	29	previously	previously	ADV
issue-520	82	30	existing	exist	VERB
issue-520	82	31	legal	legal	ADJ
issue-520	82	32	acts	act	NOUN
issue-520	82	33	(	(	PUNCT
issue-520	82	34	kerimov	kerimov	PROPN
issue-520	82	35	,	,	PUNCT
issue-520	82	36	1955	1955	NUM
issue-520	82	37	;	;	PUNCT
issue-520	82	38	kerimov	kerimov	PROPN
issue-520	82	39	,	,	PUNCT
issue-520	82	40	1962	1962	NUM
issue-520	82	41	)	)	PUNCT
issue-520	82	42	.	.	PUNCT
issue-520	83	1	one	one	NUM
issue-520	83	2	of	of	ADP
issue-520	83	3	its	its	PRON
issue-520	83	4	types	type	NOUN
issue-520	83	5	is	be	AUX
issue-520	83	6	a	a	DET
issue-520	83	7	special	special	ADJ
issue-520	83	8	codification	codification	NOUN
issue-520	83	9	,	,	PUNCT
issue-520	83	10	which	which	PRON
issue-520	83	11	includes	include	VERB
issue-520	83	12	regulations	regulation	NOUN
issue-520	83	13	of	of	ADP
issue-520	83	14	a	a	DET
issue-520	83	15	particular	particular	ADJ
issue-520	83	16	branch	branch	NOUN
issue-520	83	17	,	,	PUNCT
issue-520	83	18	institution	institution	NOUN
issue-520	83	19	,	,	PUNCT
issue-520	83	20	or	or	CCONJ
issue-520	83	21	a	a	DET
issue-520	83	22	uniform	uniform	ADJ
issue-520	83	23	complex	complex	NOUN
issue-520	83	24	of	of	ADP
issue-520	83	25	legislation	legislation	NOUN
issue-520	83	26	.	.	PUNCT
issue-520	84	1	the	the	DET
issue-520	84	2	result	result	NOUN
issue-520	84	3	of	of	ADP
issue-520	84	4	codification	codification	NOUN
issue-520	84	5	is	be	AUX
issue-520	84	6	the	the	DET
issue-520	84	7	adoption	adoption	NOUN
issue-520	84	8	of	of	ADP
issue-520	84	9	codes	code	NOUN
issue-520	84	10	,	,	PUNCT
issue-520	84	11	fundamentals	fundamental	NOUN
issue-520	84	12	of	of	ADP
issue-520	84	13	legislation	legislation	NOUN
issue-520	84	14	,	,	PUNCT
issue-520	84	15	regulations	regulation	NOUN
issue-520	84	16	,	,	PUNCT
issue-520	84	17	which	which	PRON
issue-520	84	18	always	always	ADV
issue-520	84	19	contain	contain	VERB
issue-520	84	20	new	new	ADJ
issue-520	84	21	provisions	provision	NOUN
issue-520	84	22	in	in	ADP
issue-520	84	23	a	a	DET
issue-520	84	24	systematic	systematic	ADJ
issue-520	84	25	way	way	NOUN
issue-520	84	26	.	.	PUNCT
issue-520	85	1	to	to	PART
issue-520	85	2	be	be	AUX
issue-520	85	3	precise	precise	ADJ
issue-520	85	4	,	,	PUNCT
issue-520	85	5	codification	codification	NOUN
issue-520	85	6	means	mean	VERB
issue-520	85	7	restating	restate	VERB
issue-520	85	8	regulations	regulation	NOUN
issue-520	85	9	by	by	ADP
issue-520	85	10	eliminating	eliminate	VERB
issue-520	85	11	contradictions	contradiction	NOUN
issue-520	85	12	,	,	PUNCT
issue-520	85	13	filling	fill	VERB
issue-520	85	14	gaps	gap	NOUN
issue-520	85	15	,	,	PUNCT
issue-520	85	16	amendments	amendment	NOUN
issue-520	85	17	.	.	PUNCT
issue-520	86	1	the	the	DET
issue-520	86	2	common	common	ADJ
issue-520	86	3	type	type	NOUN
issue-520	86	4	of	of	ADP
issue-520	86	5	codified	codify	VERB
issue-520	86	6	act	act	NOUN
issue-520	86	7	is	be	AUX
issue-520	86	8	a	a	DET
issue-520	86	9	code	code	NOUN
issue-520	86	10	.	.	PUNCT
issue-520	87	1	considering	consider	VERB
issue-520	87	2	this	this	PRON
issue-520	87	3	,	,	PUNCT
issue-520	87	4	it	it	PRON
issue-520	87	5	is	be	AUX
issue-520	87	6	important	important	ADJ
issue-520	87	7	to	to	PART
issue-520	87	8	pay	pay	VERB
issue-520	87	9	attention	attention	NOUN
issue-520	87	10	to	to	ADP
issue-520	87	11	the	the	DET
issue-520	87	12	provisions	provision	NOUN
issue-520	87	13	of	of	ADP
issue-520	87	14	the	the	DET
issue-520	87	15	domestic	domestic	ADJ
issue-520	87	16	tax	tax	NOUN
issue-520	87	17	legislation	legislation	NOUN
issue-520	87	18	on	on	ADP
issue-520	87	19	the	the	DET
issue-520	87	20	example	example	NOUN
issue-520	87	21	of	of	ADP
issue-520	87	22	the	the	DET
issue-520	87	23	tax	tax	NOUN
issue-520	87	24	code	code	NOUN
issue-520	87	25	of	of	ADP
issue-520	87	26	ukraine	ukraine	PROPN
issue-520	87	27	.	.	PUNCT
issue-520	88	1	it	it	PRON
issue-520	88	2	is	be	AUX
issue-520	88	3	well	well	ADV
issue-520	88	4	-	-	PUNCT
issue-520	88	5	known	know	VERB
issue-520	88	6	that	that	SCONJ
issue-520	88	7	at	at	ADP
issue-520	88	8	the	the	DET
issue-520	88	9	present	present	ADJ
issue-520	88	10	stage	stage	NOUN
issue-520	88	11	in	in	ADP
issue-520	88	12	ukraine	ukraine	NOUN
issue-520	88	13	,	,	PUNCT
issue-520	88	14	tax	tax	NOUN
issue-520	88	15	reform	reform	NOUN
issue-520	88	16	is	be	AUX
issue-520	88	17	still	still	ADV
issue-520	88	18	ongoing	ongoing	ADJ
issue-520	88	19	.	.	PUNCT
issue-520	89	1	i.	i.	PROPN
issue-520	89	2	v.	v.	PROPN
issue-520	89	3	belous	belous	PROPN
issue-520	89	4	argues	argue	VERB
issue-520	89	5	that	that	SCONJ
issue-520	89	6	a	a	DET
issue-520	89	7	clear	clear	ADJ
issue-520	89	8	understanding	understanding	NOUN
issue-520	89	9	of	of	ADP
issue-520	89	10	rights	right	NOUN
issue-520	89	11	and	and	CCONJ
issue-520	89	12	obligations	obligation	NOUN
issue-520	89	13	by	by	ADP
issue-520	89	14	tax	tax	NOUN
issue-520	89	15	process	process	NOUN
issue-520	89	16	participants	participant	NOUN
issue-520	89	17	,	,	PUNCT
issue-520	89	18	the	the	DET
issue-520	89	19	absence	absence	NOUN
issue-520	89	20	of	of	ADP
issue-520	89	21	gaps	gap	NOUN
issue-520	89	22	and	and	CCONJ
issue-520	89	23	contradictions	contradiction	NOUN
issue-520	89	24	in	in	ADP
issue-520	89	25	the	the	DET
issue-520	89	26	relevant	relevant	ADJ
issue-520	89	27	legal	legal	ADJ
issue-520	89	28	framework	framework	NOUN
issue-520	89	29	are	be	AUX
issue-520	89	30	the	the	DET
issue-520	89	31	basis	basis	NOUN
issue-520	89	32	of	of	ADP
issue-520	89	33	the	the	DET
issue-520	89	34	effective	effective	ADJ
issue-520	89	35	functioning	functioning	NOUN
issue-520	89	36	of	of	ADP
issue-520	89	37	the	the	DET
issue-520	89	38	tax	tax	NOUN
issue-520	89	39	system	system	NOUN
issue-520	89	40	(	(	PUNCT
issue-520	89	41	bilous	bilous	ADJ
issue-520	89	42	,	,	PUNCT
issue-520	89	43	2011	2011	NUM
issue-520	89	44	)	)	PUNCT
issue-520	89	45	.	.	PUNCT
issue-520	90	1	therefore	therefore	ADV
issue-520	90	2	,	,	PUNCT
issue-520	90	3	tax	tax	NOUN
issue-520	90	4	legislation	legislation	NOUN
issue-520	90	5	,	,	PUNCT
issue-520	90	6	as	as	ADV
issue-520	90	7	well	well	ADV
issue-520	90	8	as	as	ADP
issue-520	90	9	sub	sub	ADJ
issue-520	90	10	-	-	ADJ
issue-520	90	11	statutory	statutory	ADJ
issue-520	90	12	regulations	regulation	NOUN
issue-520	90	13	on	on	ADP
issue-520	90	14	taxation	taxation	NOUN
issue-520	90	15	,	,	PUNCT
issue-520	90	16	is	be	AUX
issue-520	90	17	in	in	ADP
issue-520	90	18	a	a	DET
issue-520	90	19	continuous	continuous	ADJ
issue-520	90	20	development	development	NOUN
issue-520	90	21	and	and	CCONJ
issue-520	90	22	improvement	improvement	NOUN
issue-520	90	23	.	.	PUNCT
issue-520	91	1	at	at	ADP
issue-520	91	2	the	the	DET
issue-520	91	3	same	same	ADJ
issue-520	91	4	time	time	NOUN
issue-520	91	5	,	,	PUNCT
issue-520	91	6	a.	a.	PROPN
issue-520	91	7	i.	i.	PROPN
issue-520	91	8	khudiakov	khudiakov	PROPN
issue-520	91	9	underlines	underline	VERB
issue-520	91	10	that	that	SCONJ
issue-520	91	11	the	the	DET
issue-520	91	12	legislator	legislator	NOUN
issue-520	91	13	,	,	PUNCT
issue-520	91	14	encouraged	encourage	VERB
issue-520	91	15	by	by	ADP
issue-520	91	16	the	the	DET
issue-520	91	17	practical	practical	ADJ
issue-520	91	18	needs	need	NOUN
issue-520	91	19	,	,	PUNCT
issue-520	91	20	is	be	AUX
issue-520	91	21	improving	improve	VERB
issue-520	91	22	existing	exist	VERB
issue-520	91	23	legislation	legislation	NOUN
issue-520	91	24	constantly	constantly	ADV
issue-520	91	25	.	.	PUNCT
issue-520	92	1	on	on	ADP
issue-520	92	2	the	the	DET
issue-520	92	3	one	one	NUM
issue-520	92	4	hand	hand	NOUN
issue-520	92	5	,	,	PUNCT
issue-520	92	6	the	the	DET
issue-520	92	7	gap	gap	NOUN
issue-520	92	8	between	between	ADP
issue-520	92	9	law	law	NOUN
issue-520	92	10	and	and	CCONJ
issue-520	92	11	constantly	constantly	ADV
issue-520	92	12	changing	change	VERB
issue-520	92	13	public	public	ADJ
issue-520	92	14	relations	relation	NOUN
issue-520	92	15	is	be	AUX
issue-520	92	16	reduced	reduce	VERB
issue-520	92	17	(	(	PUNCT
issue-520	92	18	that	that	PRON
issue-520	92	19	is	is	ADV
issue-520	92	20	,	,	PUNCT
issue-520	92	21	the	the	DET
issue-520	92	22	legal	legal	ADJ
issue-520	92	23	superstructure	superstructure	NOUN
issue-520	92	24	complies	comply	VERB
issue-520	92	25	with	with	ADP
issue-520	92	26	the	the	DET
issue-520	92	27	economic	economic	ADJ
issue-520	92	28	basis	basis	NOUN
issue-520	92	29	)	)	PUNCT
issue-520	92	30	,	,	PUNCT
issue-520	92	31	and	and	CCONJ
issue-520	92	32	on	on	ADP
issue-520	92	33	the	the	DET
issue-520	92	34	other	other	ADJ
issue-520	92	35	,	,	PUNCT
issue-520	92	36	a	a	DET
issue-520	92	37	system	system	NOUN
issue-520	92	38	of	of	ADP
issue-520	92	39	legislation	legislation	NOUN
issue-520	92	40	is	be	AUX
issue-520	92	41	built	build	VERB
issue-520	92	42	enabling	enable	VERB
issue-520	92	43	to	to	PART
issue-520	92	44	study	study	VERB
issue-520	92	45	the	the	DET
issue-520	92	46	system	system	NOUN
issue-520	92	47	of	of	ADP
issue-520	92	48	public	public	ADJ
issue-520	92	49	relations	relation	NOUN
issue-520	92	50	constantly	constantly	ADV
issue-520	92	51	(	(	PUNCT
issue-520	92	52	khudiakov	khudiakov	PROPN
issue-520	92	53	,	,	PUNCT
issue-520	92	54	2010	2010	NUM
issue-520	92	55	)	)	PUNCT
issue-520	92	56	.	.	PUNCT
issue-520	93	1	the	the	DET
issue-520	93	2	tax	tax	NOUN
issue-520	93	3	legislation	legislation	NOUN
issue-520	93	4	of	of	ADP
issue-520	93	5	ukraine	ukraine	PROPN
issue-520	93	6	consists	consist	VERB
issue-520	93	7	of	of	ADP
issue-520	93	8	the	the	DET
issue-520	93	9	constitution	constitution	NOUN
issue-520	93	10	of	of	ADP
issue-520	93	11	ukraine	ukraine	PROPN
issue-520	93	12	,	,	PUNCT
issue-520	93	13	the	the	DET
issue-520	93	14	tax	tax	NOUN
issue-520	93	15	code	code	NOUN
issue-520	93	16	,	,	PUNCT
issue-520	93	17	the	the	DET
issue-520	93	18	customs	customs	PROPN
issue-520	93	19	code	code	NOUN
issue-520	93	20	of	of	ADP
issue-520	93	21	ukraine	ukraine	NOUN
issue-520	93	22	,	,	PUNCT
issue-520	93	23	and	and	CCONJ
issue-520	93	24	other	other	ADJ
issue-520	93	25	customs	custom	NOUN
issue-520	93	26	laws	law	NOUN
issue-520	93	27	on	on	ADP
issue-520	93	28	the	the	DET
issue-520	93	29	regulation	regulation	NOUN
issue-520	93	30	of	of	ADP
issue-520	93	31	legal	legal	ADJ
issue-520	93	32	relations	relation	NOUN
issue-520	93	33	arising	arise	VERB
issue-520	93	34	from	from	ADP
issue-520	93	35	the	the	DET
issue-520	93	36	taxation	taxation	NOUN
issue-520	93	37	of	of	ADP
issue-520	93	38	duties	duty	NOUN
issue-520	93	39	on	on	ADP
issue-520	93	40	the	the	DET
issue-520	93	41	movement	movement	NOUN
issue-520	93	42	of	of	ADP
issue-520	93	43	goods	good	NOUN
issue-520	93	44	across	across	ADP
issue-520	93	45	the	the	DET
issue-520	93	46	customs	custom	NOUN
issue-520	93	47	border	border	NOUN
issue-520	93	48	of	of	ADP
issue-520	93	49	ukraine	ukraine	NOUN
issue-520	93	50	;	;	PUNCT
issue-520	93	51	existing	exist	VERB
issue-520	93	52	international	international	ADJ
issue-520	93	53	agreements	agreement	NOUN
issue-520	93	54	,	,	PUNCT
issue-520	93	55	agreed	agree	VERB
issue-520	93	56	to	to	PART
issue-520	93	57	be	be	AUX
issue-520	93	58	bound	bind	VERB
issue-520	93	59	by	by	ADP
issue-520	93	60	the	the	DET
issue-520	93	61	verkhovna	verkhovna	NOUN
issue-520	93	62	rada	rada	PROPN
issue-520	93	63	of	of	ADP
issue-520	93	64	ukraine	ukraine	PROPN
issue-520	93	65	,	,	PUNCT
issue-520	93	66	and	and	CCONJ
issue-520	93	67	which	which	PRON
issue-520	93	68	regulate	regulate	VERB
issue-520	93	69	the	the	DET
issue-520	93	70	issues	issue	NOUN
issue-520	93	71	of	of	ADP
issue-520	93	72	taxation	taxation	NOUN
issue-520	93	73	;	;	PUNCT
issue-520	93	74	legal	legal	ADJ
issue-520	93	75	regulations	regulation	NOUN
issue-520	93	76	,	,	PUNCT
issue-520	93	77	adopted	adopt	VERB
issue-520	93	78	under	under	ADP
issue-520	93	79	and	and	CCONJ
issue-520	93	80	pursuant	pursuant	ADJ
issue-520	93	81	to	to	ADP
issue-520	93	82	the	the	DET
issue-520	93	83	tax	tax	NOUN
issue-520	93	84	code	code	NOUN
issue-520	93	85	of	of	ADP
issue-520	93	86	ukraine	ukraine	NOUN
issue-520	93	87	and	and	CCONJ
issue-520	93	88	laws	law	NOUN
issue-520	93	89	on	on	ADP
issue-520	93	90	customs	custom	NOUN
issue-520	93	91	matters	matter	NOUN
issue-520	93	92	;	;	PUNCT
issue-520	93	93	decisions	decision	NOUN
issue-520	93	94	of	of	ADP
issue-520	93	95	the	the	DET
issue-520	93	96	verkhovna	verkhovna	NOUN
issue-520	93	97	rada	rada	PROPN
issue-520	93	98	of	of	ADP
issue-520	93	99	the	the	DET
issue-520	93	100	autonomous	autonomous	PROPN
issue-520	93	101	republic	republic	NOUN
issue-520	93	102	of	of	ADP
issue-520	93	103	crimea	crimea	PROPN
issue-520	93	104	,	,	PUNCT
issue-520	93	105	local	local	ADJ
issue-520	93	106	authorities	authority	NOUN
issue-520	93	107	on	on	ADP
issue-520	93	108	local	local	ADJ
issue-520	93	109	taxes	taxis	NOUN
issue-520	93	110	and	and	CCONJ
issue-520	93	111	charges	charge	NOUN
issue-520	93	112	,	,	PUNCT
issue-520	93	113	adopted	adopt	VERB
issue-520	93	114	according	accord	VERB
issue-520	93	115	to	to	ADP
issue-520	93	116	the	the	DET
issue-520	93	117	rules	rule	NOUN
issue-520	93	118	established	establish	VERB
issue-520	93	119	by	by	ADP
issue-520	93	120	the	the	DET
issue-520	93	121	tax	tax	NOUN
issue-520	93	122	code	code	NOUN
issue-520	93	123	(	(	PUNCT
issue-520	93	124	podatkovyi	podatkovyi	NOUN
issue-520	93	125	kodeks	kodek	VERB
issue-520	93	126	ukrainy	ukrainy	ADJ
issue-520	93	127	)	)	PUNCT
issue-520	93	128	.	.	PUNCT
issue-520	94	1	the	the	DET
issue-520	94	2	issue	issue	NOUN
issue-520	94	3	of	of	ADP
issue-520	94	4	codification	codification	NOUN
issue-520	94	5	and	and	CCONJ
issue-520	94	6	harmonization	harmonization	NOUN
issue-520	94	7	of	of	ADP
issue-520	94	8	tax	tax	NOUN
issue-520	94	9	legislation	legislation	NOUN
issue-520	94	10	that	that	PRON
issue-520	94	11	mediate	mediate	VERB
issue-520	94	12	the	the	DET
issue-520	94	13	development	development	NOUN
issue-520	94	14	of	of	ADP
issue-520	94	15	the	the	DET
issue-520	94	16	tax	tax	NOUN
issue-520	94	17	system	system	NOUN
issue-520	94	18	since	since	SCONJ
issue-520	94	19	the	the	DET
issue-520	94	20	efficiency	efficiency	NOUN
issue-520	94	21	of	of	ADP
issue-520	94	22	the	the	DET
issue-520	94	23	tax	tax	NOUN
issue-520	94	24	system	system	NOUN
issue-520	94	25	of	of	ADP
issue-520	94	26	ukraine	ukraine	NOUN
issue-520	94	27	,	,	PUNCT
issue-520	94	28	the	the	DET
issue-520	94	29	russian	russian	PROPN
issue-520	94	30	federation	federation	PROPN
issue-520	94	31	,	,	PUNCT
issue-520	94	32	and	and	CCONJ
issue-520	94	33	other	other	ADJ
issue-520	94	34	countries	country	NOUN
issue-520	94	35	depends	depend	VERB
issue-520	94	36	on	on	ADP
issue-520	94	37	the	the	DET
issue-520	94	38	uniformity	uniformity	NOUN
issue-520	94	39	of	of	ADP
issue-520	94	40	legal	legal	ADJ
issue-520	94	41	concepts	concept	NOUN
issue-520	94	42	used	use	VERB
issue-520	94	43	in	in	ADP
issue-520	94	44	the	the	DET
issue-520	94	45	legal	legal	ADJ
issue-520	94	46	regulation	regulation	NOUN
issue-520	94	47	of	of	ADP
issue-520	94	48	financial	financial	ADJ
issue-520	94	49	,	,	PUNCT
issue-520	94	50	banking	banking	NOUN
issue-520	94	51	,	,	PUNCT
issue-520	94	52	budgetary	budgetary	ADJ
issue-520	94	53	,	,	PUNCT
issue-520	94	54	tax	tax	NOUN
issue-520	94	55	activities	activity	NOUN
issue-520	94	56	.	.	PUNCT
issue-520	95	1	as	as	SCONJ
issue-520	95	2	noted	note	VERB
issue-520	95	3	,	,	PUNCT
issue-520	95	4	currently	currently	ADV
issue-520	95	5	ukraine	ukraine	NOUN
issue-520	95	6	is	be	AUX
issue-520	95	7	in	in	ADP
issue-520	95	8	need	need	NOUN
issue-520	95	9	of	of	ADP
issue-520	95	10	the	the	DET
issue-520	95	11	preparation	preparation	NOUN
issue-520	95	12	of	of	ADP
issue-520	95	13	a	a	DET
issue-520	95	14	permanent	permanent	ADJ
issue-520	95	15	regulation	regulation	NOUN
issue-520	95	16	providing	provide	VERB
issue-520	95	17	for	for	ADP
issue-520	95	18	the	the	DET
issue-520	95	19	baltic	baltic	ADJ
issue-520	95	20	journal	journal	PROPN
issue-520	95	21	of	of	ADP
issue-520	95	22	economic	economic	ADJ
issue-520	95	23	studies	study	NOUN
issue-520	95	24	354	354	NUM
issue-520	95	25	vol	vol	NOUN
issue-520	95	26	.	.	PROPN
issue-520	96	1	4	4	NUM
issue-520	96	2	,	,	PUNCT
issue-520	96	3	no	no	INTJ
issue-520	96	4	.	.	NOUN
issue-520	96	5	4	4	NUM
issue-520	96	6	,	,	PUNCT
issue-520	96	7	2018	2018	NUM
issue-520	96	8	basic	basic	ADJ
issue-520	96	9	principles	principle	NOUN
issue-520	96	10	of	of	ADP
issue-520	96	11	relationships	relationship	NOUN
issue-520	96	12	arising	arise	VERB
issue-520	96	13	in	in	ADP
issue-520	96	14	levying	levy	VERB
issue-520	96	15	taxes	taxis	NOUN
issue-520	96	16	and	and	CCONJ
issue-520	96	17	charges	charge	NOUN
issue-520	96	18	.	.	PUNCT
issue-520	97	1	the	the	DET
issue-520	97	2	regulation	regulation	NOUN
issue-520	97	3	,	,	PUNCT
issue-520	97	4	which	which	PRON
issue-520	97	5	to	to	ADP
issue-520	97	6	a	a	DET
issue-520	97	7	greater	great	ADJ
issue-520	97	8	extent	extent	NOUN
issue-520	97	9	should	should	AUX
issue-520	97	10	solve	solve	VERB
issue-520	97	11	the	the	DET
issue-520	97	12	tasks	task	NOUN
issue-520	97	13	,	,	PUNCT
issue-520	97	14	is	be	AUX
issue-520	97	15	the	the	DET
issue-520	97	16	tax	tax	NOUN
issue-520	97	17	code	code	NOUN
issue-520	97	18	of	of	ADP
issue-520	97	19	ukraine	ukraine	PROPN
issue-520	97	20	.	.	PUNCT
issue-520	98	1	it	it	PRON
issue-520	98	2	entered	enter	VERB
issue-520	98	3	into	into	ADP
issue-520	98	4	force	force	NOUN
issue-520	98	5	on	on	ADP
issue-520	98	6	january	january	PROPN
issue-520	98	7	1	1	NUM
issue-520	98	8	,	,	PUNCT
issue-520	98	9	2011	2011	NUM
issue-520	98	10	.	.	PUNCT
issue-520	99	1	based	base	VERB
issue-520	99	2	on	on	ADP
issue-520	99	3	the	the	DET
issue-520	99	4	general	general	ADJ
issue-520	99	5	provisions	provision	NOUN
issue-520	99	6	of	of	ADP
issue-520	99	7	this	this	DET
issue-520	99	8	legal	legal	ADJ
issue-520	99	9	regulation	regulation	NOUN
issue-520	99	10	,	,	PUNCT
issue-520	99	11	some	some	DET
issue-520	99	12	aspects	aspect	NOUN
issue-520	99	13	should	should	AUX
issue-520	99	14	be	be	AUX
issue-520	99	15	considered	consider	VERB
issue-520	99	16	.	.	PUNCT
issue-520	100	1	this	this	PRON
issue-520	100	2	is	be	AUX
issue-520	100	3	not	not	PART
issue-520	100	4	an	an	DET
issue-520	100	5	exhaustive	exhaustive	ADJ
issue-520	100	6	list	list	NOUN
issue-520	100	7	of	of	ADP
issue-520	100	8	regulatory	regulatory	ADJ
issue-520	100	9	legal	legal	ADJ
issue-520	100	10	documents	document	NOUN
issue-520	100	11	,	,	PUNCT
issue-520	100	12	but	but	CCONJ
issue-520	100	13	in	in	ADP
issue-520	100	14	future	future	ADJ
issue-520	100	15	research	research	NOUN
issue-520	100	16	,	,	PUNCT
issue-520	100	17	a	a	DET
issue-520	100	18	more	more	ADV
issue-520	100	19	detailed	detailed	ADJ
issue-520	100	20	analysis	analysis	NOUN
issue-520	100	21	of	of	ADP
issue-520	100	22	this	this	DET
issue-520	100	23	problem	problem	NOUN
issue-520	100	24	(	(	PUNCT
issue-520	100	25	sevruk	sevruk	NOUN
issue-520	100	26	,	,	PUNCT
issue-520	100	27	2017	2017	NUM
issue-520	100	28	)	)	PUNCT
issue-520	100	29	on	on	ADP
issue-520	100	30	the	the	DET
issue-520	100	31	regulation	regulation	NOUN
issue-520	100	32	of	of	ADP
issue-520	100	33	financial	financial	ADJ
issue-520	100	34	relations	relation	NOUN
issue-520	100	35	should	should	AUX
issue-520	100	36	be	be	AUX
issue-520	100	37	made	make	VERB
issue-520	100	38	.	.	PUNCT
issue-520	101	1	therefore	therefore	ADV
issue-520	101	2	,	,	PUNCT
issue-520	101	3	the	the	DET
issue-520	101	4	implementation	implementation	NOUN
issue-520	101	5	of	of	ADP
issue-520	101	6	foreign	foreign	ADJ
issue-520	101	7	experience	experience	NOUN
issue-520	101	8	in	in	ADP
issue-520	101	9	national	national	ADJ
issue-520	101	10	legislation	legislation	NOUN
issue-520	101	11	will	will	AUX
issue-520	101	12	enable	enable	VERB
issue-520	101	13	to	to	PART
issue-520	101	14	create	create	VERB
issue-520	101	15	effective	effective	ADJ
issue-520	101	16	mechanisms	mechanism	NOUN
issue-520	101	17	(	(	PUNCT
issue-520	101	18	pavlenko	pavlenko	NOUN
issue-520	101	19	,	,	PUNCT
issue-520	101	20	2017	2017	NUM
issue-520	101	21	)	)	PUNCT
issue-520	101	22	of	of	ADP
issue-520	101	23	regulation	regulation	NOUN
issue-520	101	24	of	of	ADP
issue-520	101	25	the	the	DET
issue-520	101	26	tax	tax	NOUN
issue-520	101	27	legislation	legislation	NOUN
issue-520	101	28	of	of	ADP
issue-520	101	29	ukraine	ukraine	NOUN
issue-520	101	30	.	.	PUNCT
issue-520	102	1	4	4	X
issue-520	102	2	.	.	X
issue-520	102	3	conclusion	conclusion	NOUN
issue-520	102	4	therefore	therefore	ADV
issue-520	102	5	,	,	PUNCT
issue-520	102	6	the	the	DET
issue-520	102	7	current	current	ADJ
issue-520	102	8	tax	tax	NOUN
issue-520	102	9	code	code	NOUN
issue-520	102	10	in	in	ADP
issue-520	102	11	its	its	PRON
issue-520	102	12	content	content	NOUN
issue-520	102	13	and	and	CCONJ
issue-520	102	14	structure	structure	NOUN
issue-520	102	15	should	should	AUX
issue-520	102	16	consist	consist	VERB
issue-520	102	17	of	of	ADP
issue-520	102	18	two	two	NUM
issue-520	102	19	classical	classical	ADJ
issue-520	102	20	parts	part	NOUN
issue-520	102	21	:	:	PUNCT
issue-520	102	22	the	the	DET
issue-520	102	23	general	general	ADJ
issue-520	102	24	and	and	CCONJ
issue-520	102	25	the	the	DET
issue-520	102	26	special	special	ADJ
issue-520	102	27	.	.	PUNCT
issue-520	103	1	the	the	DET
issue-520	103	2	absence	absence	NOUN
issue-520	103	3	of	of	ADP
issue-520	103	4	such	such	DET
issue-520	103	5	a	a	DET
issue-520	103	6	distinction	distinction	NOUN
issue-520	103	7	in	in	ADP
issue-520	103	8	the	the	DET
issue-520	103	9	current	current	ADJ
issue-520	103	10	edition	edition	NOUN
issue-520	103	11	introduces	introduce	VERB
issue-520	103	12	certain	certain	ADJ
issue-520	103	13	difficulties	difficulty	NOUN
issue-520	103	14	in	in	ADP
issue-520	103	15	the	the	DET
issue-520	103	16	law	law	NOUN
issue-520	103	17	enforcement	enforcement	NOUN
issue-520	103	18	of	of	ADP
issue-520	103	19	the	the	DET
issue-520	103	20	provisions	provision	NOUN
issue-520	103	21	of	of	ADP
issue-520	103	22	the	the	DET
issue-520	103	23	said	say	VERB
issue-520	103	24	codified	codify	VERB
issue-520	103	25	regulation	regulation	NOUN
issue-520	103	26	of	of	ADP
issue-520	103	27	the	the	DET
issue-520	103	28	state	state	NOUN
issue-520	103	29	.	.	PUNCT
issue-520	104	1	m.	m.	NOUN
issue-520	104	2	p.	p.	PROPN
issue-520	104	3	kucheriavenko	kucheriavenko	PROPN
issue-520	104	4	’s	’s	PART
issue-520	104	5	perspective	perspective	NOUN
issue-520	104	6	is	be	AUX
issue-520	104	7	extremely	extremely	ADV
issue-520	104	8	important	important	ADJ
issue-520	104	9	when	when	SCONJ
issue-520	104	10	considering	consider	VERB
issue-520	104	11	the	the	DET
issue-520	104	12	concept	concept	NOUN
issue-520	104	13	of	of	ADP
issue-520	104	14	the	the	DET
issue-520	104	15	tax	tax	NOUN
issue-520	104	16	code	code	NOUN
issue-520	104	17	because	because	SCONJ
issue-520	104	18	he	he	PRON
issue-520	104	19	argues	argue	VERB
issue-520	104	20	that	that	SCONJ
issue-520	104	21	the	the	DET
issue-520	104	22	tax	tax	NOUN
issue-520	104	23	code	code	NOUN
issue-520	104	24	should	should	AUX
issue-520	104	25	consist	consist	VERB
issue-520	104	26	of	of	ADP
issue-520	104	27	four	four	NUM
issue-520	104	28	logical	logical	ADJ
issue-520	104	29	parts	part	NOUN
issue-520	104	30	:	:	PUNCT
issue-520	104	31	general	general	ADJ
issue-520	104	32	,	,	PUNCT
issue-520	104	33	particular	particular	ADJ
issue-520	104	34	,	,	PUNCT
issue-520	104	35	special	special	ADJ
issue-520	104	36	,	,	PUNCT
issue-520	104	37	and	and	CCONJ
issue-520	104	38	tax	tax	NOUN
issue-520	104	39	production	production	NOUN
issue-520	104	40	(	(	PUNCT
issue-520	104	41	kucheriavenko	kucheriavenko	PROPN
issue-520	104	42	)	)	PUNCT
issue-520	104	43	.	.	PUNCT
issue-520	105	1	this	this	DET
issue-520	105	2	article	article	NOUN
issue-520	105	3	advocates	advocate	VERB
issue-520	105	4	such	such	DET
issue-520	105	5	an	an	DET
issue-520	105	6	approach	approach	NOUN
issue-520	105	7	to	to	ADP
issue-520	105	8	the	the	DET
issue-520	105	9	construction	construction	NOUN
issue-520	105	10	of	of	ADP
issue-520	105	11	the	the	DET
issue-520	105	12	tax	tax	NOUN
issue-520	105	13	code	code	NOUN
issue-520	105	14	and	and	CCONJ
issue-520	105	15	clarifies	clarify	VERB
issue-520	105	16	the	the	DET
issue-520	105	17	architectonics	architectonic	NOUN
issue-520	105	18	of	of	ADP
issue-520	105	19	this	this	DET
issue-520	105	20	codified	codify	VERB
issue-520	105	21	regulation	regulation	NOUN
issue-520	105	22	.	.	PUNCT
issue-520	106	1	consequently	consequently	ADV
issue-520	106	2	,	,	PUNCT
issue-520	106	3	the	the	DET
issue-520	106	4	tax	tax	NOUN
issue-520	106	5	code	code	NOUN
issue-520	106	6	of	of	ADP
issue-520	106	7	ukraine	ukraine	NOUN
issue-520	106	8	should	should	AUX
issue-520	106	9	include	include	VERB
issue-520	106	10	the	the	DET
issue-520	106	11	general	general	ADJ
issue-520	106	12	part	part	NOUN
issue-520	106	13	(	(	PUNCT
issue-520	106	14	combining	combine	VERB
issue-520	106	15	a	a	DET
issue-520	106	16	set	set	NOUN
issue-520	106	17	of	of	ADP
issue-520	106	18	material	material	NOUN
issue-520	106	19	and	and	CCONJ
issue-520	106	20	procedural	procedural	ADJ
issue-520	106	21	provisions	provision	NOUN
issue-520	106	22	having	have	VERB
issue-520	106	23	a	a	DET
issue-520	106	24	generalizing	generalize	VERB
issue-520	106	25	character	character	NOUN
issue-520	106	26	and	and	CCONJ
issue-520	106	27	relevant	relevant	ADJ
issue-520	106	28	to	to	ADP
issue-520	106	29	each	each	DET
issue-520	106	30	section	section	NOUN
issue-520	106	31	of	of	ADP
issue-520	106	32	the	the	DET
issue-520	106	33	particular	particular	ADJ
issue-520	106	34	part	part	NOUN
issue-520	106	35	)	)	PUNCT
issue-520	106	36	and	and	CCONJ
issue-520	106	37	the	the	DET
issue-520	106	38	special	special	ADJ
issue-520	106	39	part	part	NOUN
issue-520	106	40	(	(	PUNCT
issue-520	106	41	consisting	consist	VERB
issue-520	106	42	of	of	ADP
issue-520	106	43	narrower	narrow	ADJ
issue-520	106	44	sets	set	NOUN
issue-520	106	45	of	of	ADP
issue-520	106	46	material	material	NOUN
issue-520	106	47	and	and	CCONJ
issue-520	106	48	procedural	procedural	ADJ
issue-520	106	49	provisions	provision	NOUN
issue-520	106	50	regulating	regulate	VERB
issue-520	106	51	the	the	DET
issue-520	106	52	collection	collection	NOUN
issue-520	106	53	of	of	ADP
issue-520	106	54	each	each	DET
issue-520	106	55	individual	individual	ADJ
issue-520	106	56	tax	tax	NOUN
issue-520	106	57	or	or	CCONJ
issue-520	106	58	charge	charge	NOUN
issue-520	106	59	)	)	PUNCT
issue-520	106	60	.	.	PUNCT
issue-520	107	1	in	in	ADP
issue-520	107	2	addition	addition	NOUN
issue-520	107	3	,	,	PUNCT
issue-520	107	4	forming	form	VERB
issue-520	107	5	the	the	DET
issue-520	107	6	general	general	ADJ
issue-520	107	7	part	part	NOUN
issue-520	107	8	of	of	ADP
issue-520	107	9	the	the	DET
issue-520	107	10	tax	tax	NOUN
issue-520	107	11	code	code	NOUN
issue-520	107	12	,	,	PUNCT
issue-520	107	13	it	it	PRON
issue-520	107	14	is	be	AUX
issue-520	107	15	advisable	advisable	ADJ
issue-520	107	16	to	to	PART
issue-520	107	17	divide	divide	VERB
issue-520	107	18	the	the	DET
issue-520	107	19	provisions	provision	NOUN
issue-520	107	20	,	,	PUNCT
issue-520	107	21	its	its	PRON
issue-520	107	22	components	component	NOUN
issue-520	107	23	,	,	PUNCT
issue-520	107	24	into	into	ADP
issue-520	107	25	two	two	NUM
issue-520	107	26	sections	section	NOUN
issue-520	107	27	:	:	PUNCT
issue-520	107	28	the	the	DET
issue-520	107	29	first	first	ADJ
issue-520	107	30	should	should	AUX
issue-520	107	31	cover	cover	VERB
issue-520	107	32	mainly	mainly	ADV
issue-520	107	33	the	the	DET
issue-520	107	34	material	material	ADJ
issue-520	107	35	provisions	provision	NOUN
issue-520	107	36	regulating	regulate	VERB
issue-520	107	37	the	the	DET
issue-520	107	38	execution	execution	NOUN
issue-520	107	39	of	of	ADP
issue-520	107	40	the	the	DET
issue-520	107	41	tax	tax	NOUN
issue-520	107	42	obligation	obligation	NOUN
issue-520	107	43	;	;	PUNCT
issue-520	107	44	the	the	DET
issue-520	107	45	second	second	NOUN
issue-520	107	46	should	should	AUX
issue-520	107	47	contain	contain	VERB
issue-520	107	48	provisions	provision	NOUN
issue-520	107	49	regulating	regulate	VERB
issue-520	107	50	the	the	DET
issue-520	107	51	process	process	NOUN
issue-520	107	52	of	of	ADP
issue-520	107	53	administering	administer	VERB
issue-520	107	54	taxes	taxis	NOUN
issue-520	107	55	,	,	PUNCT
issue-520	107	56	charges	charge	NOUN
issue-520	107	57	(	(	PUNCT
issue-520	107	58	mandatory	mandatory	ADJ
issue-520	107	59	payments	payment	NOUN
issue-520	107	60	)	)	PUNCT
issue-520	107	61	.	.	PUNCT
issue-520	108	1	at	at	ADP
issue-520	108	2	the	the	DET
issue-520	108	3	same	same	ADJ
issue-520	108	4	time	time	NOUN
issue-520	108	5	,	,	PUNCT
issue-520	108	6	the	the	DET
issue-520	108	7	section	section	NOUN
issue-520	108	8	of	of	ADP
issue-520	108	9	the	the	DET
issue-520	108	10	tax	tax	NOUN
issue-520	108	11	code	code	NOUN
issue-520	108	12	that	that	PRON
issue-520	108	13	regulates	regulate	VERB
issue-520	108	14	the	the	DET
issue-520	108	15	administration	administration	NOUN
issue-520	108	16	of	of	ADP
issue-520	108	17	taxes	taxis	NOUN
issue-520	108	18	and	and	CCONJ
issue-520	108	19	charges	charge	NOUN
issue-520	108	20	(	(	PUNCT
issue-520	108	21	mandatory	mandatory	ADJ
issue-520	108	22	payments	payment	NOUN
issue-520	108	23	)	)	PUNCT
issue-520	108	24	has	have	VERB
issue-520	108	25	to	to	PART
issue-520	108	26	differentiate	differentiate	VERB
issue-520	108	27	provisions	provision	NOUN
issue-520	108	28	into	into	ADP
issue-520	108	29	several	several	ADJ
issue-520	108	30	institutions	institution	NOUN
issue-520	108	31	:	:	PUNCT
issue-520	108	32	a	a	X
issue-520	108	33	)	)	PUNCT
issue-520	108	34	provisions	provision	NOUN
issue-520	108	35	that	that	PRON
issue-520	108	36	regulate	regulate	VERB
issue-520	108	37	the	the	DET
issue-520	108	38	timely	timely	ADJ
issue-520	108	39	and	and	CCONJ
issue-520	108	40	full	full	ADJ
issue-520	108	41	implementation	implementation	NOUN
issue-520	108	42	of	of	ADP
issue-520	108	43	tax	tax	NOUN
issue-520	108	44	debt	debt	NOUN
issue-520	108	45	by	by	ADP
issue-520	108	46	payers	payer	NOUN
issue-520	108	47	;	;	PUNCT
issue-520	108	48	b	b	X
issue-520	108	49	)	)	PUNCT
issue-520	108	50	provisions	provision	NOUN
issue-520	108	51	that	that	PRON
issue-520	108	52	regulate	regulate	VERB
issue-520	108	53	the	the	DET
issue-520	108	54	grounds	ground	NOUN
issue-520	108	55	and	and	CCONJ
issue-520	108	56	procedures	procedure	NOUN
issue-520	108	57	for	for	ADP
issue-520	108	58	exercising	exercise	VERB
issue-520	108	59	tax	tax	NOUN
issue-520	108	60	control	control	NOUN
issue-520	108	61	;	;	PUNCT
issue-520	108	62	c	c	X
issue-520	108	63	)	)	PUNCT
issue-520	108	64	provisions	provision	NOUN
issue-520	108	65	that	that	PRON
issue-520	108	66	regulate	regulate	VERB
issue-520	108	67	the	the	DET
issue-520	108	68	administrative	administrative	ADJ
issue-520	108	69	appeal	appeal	NOUN
issue-520	108	70	;	;	PUNCT
issue-520	108	71	d	d	X
issue-520	108	72	)	)	PUNCT
issue-520	108	73	provisions	provision	NOUN
issue-520	108	74	that	that	PRON
issue-520	108	75	regulate	regulate	VERB
issue-520	108	76	tax	tax	NOUN
issue-520	108	77	violations	violation	NOUN
issue-520	108	78	and	and	CCONJ
issue-520	108	79	implementation	implementation	NOUN
issue-520	108	80	of	of	ADP
issue-520	108	81	financial	financial	ADJ
issue-520	108	82	and	and	CCONJ
issue-520	108	83	legal	legal	ADJ
issue-520	108	84	sanctions	sanction	NOUN
issue-520	108	85	for	for	ADP
issue-520	108	86	the	the	DET
issue-520	108	87	violation	violation	NOUN
issue-520	108	88	of	of	ADP
issue-520	108	89	tax	tax	NOUN
issue-520	108	90	legislation	legislation	NOUN
issue-520	108	91	.	.	PUNCT
issue-520	109	1	references	reference	NOUN
issue-520	109	2	:	:	PUNCT
issue-520	109	3	alekseev	alekseev	PROPN
issue-520	109	4	,	,	PUNCT
issue-520	109	5	s.	s.	PROPN
issue-520	109	6	s.	s.	PROPN
issue-520	109	7	(	(	PUNCT
issue-520	109	8	2009	2009	NUM
issue-520	109	9	)	)	PUNCT
issue-520	109	10	.	.	PUNCT
issue-520	110	1	obshchaia	obshchaia	ADJ
issue-520	110	2	teoriia	teoriia	VERB
issue-520	110	3	prava	prava	PROPN
issue-520	110	4	:	:	PUNCT
issue-520	110	5	uchebnik	uchebnik	PROPN
issue-520	111	1	[	[	X
issue-520	111	2	the	the	DET
issue-520	111	3	general	general	ADJ
issue-520	111	4	theory	theory	NOUN
issue-520	111	5	of	of	ADP
issue-520	111	6	law	law	NOUN
issue-520	111	7	:	:	PUNCT
issue-520	111	8	a	a	DET
issue-520	111	9	teaching	teaching	NOUN
issue-520	111	10	manual	manual	NOUN
issue-520	111	11	]	]	X
issue-520	111	12	(	(	PUNCT
issue-520	111	13	2nd	2nd	ADJ
issue-520	111	14	ed	ed	NOUN
issue-520	111	15	.	.	PUNCT
issue-520	111	16	)	)	PUNCT
issue-520	111	17	.	.	PUNCT
issue-520	112	1	m.	m.	NOUN
issue-520	112	2	:	:	PUNCT
issue-520	112	3	prospectus	prospectus	NOUN
issue-520	112	4	,	,	PUNCT
issue-520	112	5	576	576	NUM
issue-520	112	6	p.	p.	NOUN
issue-520	112	7	(	(	PUNCT
issue-520	112	8	in	in	ADP
issue-520	112	9	russian	russian	ADJ
issue-520	112	10	)	)	PUNCT
issue-520	112	11	korenev	korenev	PROPN
issue-520	112	12	,	,	PUNCT
issue-520	112	13	a.	a.	NOUN
issue-520	112	14	p.	p.	NOUN
issue-520	112	15	(	(	PUNCT
issue-520	112	16	1978	1978	NUM
issue-520	112	17	)	)	PUNCT
issue-520	112	18	.	.	PUNCT
issue-520	113	1	normy	normy	PROPN
issue-520	113	2	administrativnogo	administrativnogo	VERB
issue-520	113	3	prava	prava	PROPN
issue-520	114	1	i	i	PRON
issue-520	114	2	ikh	ikh	VERB
issue-520	114	3	primenenie	primenenie	PROPN
issue-520	115	1	[	[	X
issue-520	115	2	norms	norm	NOUN
issue-520	115	3	of	of	ADP
issue-520	115	4	administrative	administrative	ADJ
issue-520	115	5	law	law	NOUN
issue-520	115	6	and	and	CCONJ
issue-520	115	7	their	their	PRON
issue-520	115	8	application	application	NOUN
issue-520	115	9	]	]	PUNCT
issue-520	115	10	.	.	PUNCT
issue-520	116	1	m.	m.	NOUN
issue-520	116	2	:	:	PUNCT
issue-520	116	3	juridical	juridical	ADJ
issue-520	116	4	literature	literature	NOUN
issue-520	116	5	,	,	PUNCT
issue-520	116	6	142	142	NUM
issue-520	116	7	p.	p.	NOUN
issue-520	116	8	(	(	PUNCT
issue-520	116	9	in	in	ADP
issue-520	116	10	russian	russian	ADJ
issue-520	116	11	)	)	PUNCT
issue-520	116	12	skakun	skakun	ADV
issue-520	116	13	,	,	PUNCT
issue-520	116	14	o.	o.	PROPN
issue-520	116	15	f.	f.	PROPN
issue-520	116	16	(	(	PUNCT
issue-520	116	17	2001	2001	NUM
issue-520	116	18	)	)	PUNCT
issue-520	116	19	.	.	PUNCT
issue-520	117	1	teoriia	teoriia	ADP
issue-520	117	2	derzhavy	derzhavy	PROPN
issue-520	117	3	i	i	PRON
issue-520	117	4	prava	prava	NOUN
issue-520	117	5	:	:	PUNCT
issue-520	117	6	pidruchnyk	pidruchnyk	PROPN
issue-520	118	1	[	[	X
issue-520	118	2	theory	theory	NOUN
issue-520	118	3	of	of	ADP
issue-520	118	4	state	state	NOUN
issue-520	118	5	and	and	CCONJ
issue-520	118	6	law	law	NOUN
issue-520	118	7	:	:	PUNCT
issue-520	118	8	a	a	DET
issue-520	118	9	teaching	teaching	NOUN
issue-520	118	10	manual	manual	NOUN
issue-520	118	11	]	]	PUNCT
issue-520	118	12	.	.	PUNCT
issue-520	119	1	kh	kh	PROPN
issue-520	119	2	.	.	PUNCT
issue-520	119	3	:	:	PUNCT
issue-520	120	1	konsum	konsum	ADJ
issue-520	120	2	,	,	PUNCT
issue-520	120	3	656	656	NUM
issue-520	120	4	p.	p.	NOUN
issue-520	120	5	(	(	PUNCT
issue-520	120	6	in	in	ADP
issue-520	120	7	ukrainian	ukrainian	ADJ
issue-520	120	8	)	)	PUNCT
issue-520	120	9	kelman	kelman	NOUN
issue-520	120	10	,	,	PUNCT
issue-520	120	11	m.	m.	NOUN
issue-520	120	12	s.	s.	PROPN
issue-520	120	13	,	,	PUNCT
issue-520	120	14	murashin	murashin	PROPN
issue-520	120	15	,	,	PUNCT
issue-520	120	16	o.	o.	PROPN
issue-520	120	17	h.	h.	PROPN
issue-520	120	18	(	(	PUNCT
issue-520	120	19	2002	2002	NUM
issue-520	120	20	)	)	PUNCT
issue-520	120	21	.	.	PUNCT
issue-520	121	1	zahalna	zahalna	PROPN
issue-520	121	2	teoriia	teoriia	VERB
issue-520	121	3	prava	prava	NOUN
issue-520	121	4	(	(	PUNCT
issue-520	121	5	zi	zi	NOUN
issue-520	121	6	skhemamy	skhemamy	PROPN
issue-520	121	7	,	,	PUNCT
issue-520	121	8	krosvordamy	krosvordamy	PROPN
issue-520	121	9	,	,	PUNCT
issue-520	121	10	testamy	testamy	NOUN
issue-520	121	11	):	):	PUNCT
issue-520	121	12	pidruchnyk	pidruchnyk	NOUN
issue-520	122	1	[	[	X
issue-520	122	2	general	general	ADJ
issue-520	122	3	theory	theory	NOUN
issue-520	122	4	of	of	ADP
issue-520	122	5	law	law	NOUN
issue-520	122	6	(	(	PUNCT
issue-520	122	7	with	with	ADP
issue-520	122	8	schemes	scheme	NOUN
issue-520	122	9	,	,	PUNCT
issue-520	122	10	crossword	crossword	ADJ
issue-520	122	11	puzzles	puzzle	NOUN
issue-520	122	12	,	,	PUNCT
issue-520	122	13	tests	test	NOUN
issue-520	122	14	):	):	PUNCT
issue-520	122	15	a	a	DET
issue-520	122	16	teaching	teaching	NOUN
issue-520	122	17	manual	manual	NOUN
issue-520	122	18	]	]	PUNCT
issue-520	122	19	.	.	PUNCT
issue-520	123	1	k.	k.	PROPN
issue-520	123	2	:	:	PUNCT
issue-520	124	1	condor	condor	NOUN
issue-520	124	2	,	,	PUNCT
issue-520	124	3	583	583	NUM
issue-520	124	4	p.	p.	NOUN
issue-520	124	5	(	(	PUNCT
issue-520	124	6	in	in	ADP
issue-520	124	7	ukrainian	ukrainian	ADJ
issue-520	124	8	)	)	PUNCT
issue-520	124	9	nersesiants	nersesiant	NOUN
issue-520	124	10	,	,	PUNCT
issue-520	124	11	v.	v.	CCONJ
issue-520	124	12	s.	s.	PROPN
issue-520	124	13	(	(	PUNCT
issue-520	124	14	ed	ed	NOUN
issue-520	124	15	.	.	PUNCT
issue-520	124	16	)	)	PUNCT
issue-520	124	17	.	.	PUNCT
issue-520	125	1	(	(	PUNCT
issue-520	125	2	2006	2006	NUM
issue-520	125	3	)	)	PUNCT
issue-520	125	4	.	.	PUNCT
issue-520	126	1	problemy	problemy	PROPN
issue-520	126	2	obshchei	obshchei	PROPN
issue-520	126	3	teorii	teorii	PROPN
issue-520	126	4	prava	prava	PROPN
issue-520	126	5	i	i	PRON
issue-520	126	6	gosudarstva	gosudarstva	VERB
issue-520	126	7	:	:	PUNCT
issue-520	126	8	ucheb	ucheb	ADJ
issue-520	126	9	.	.	PUNCT
issue-520	127	1	dlia	dlia	PROPN
issue-520	127	2	vuzov	vuzov	PROPN
issue-520	128	1	[	[	PUNCT
issue-520	128	2	problems	problem	NOUN
issue-520	128	3	of	of	ADP
issue-520	128	4	the	the	DET
issue-520	128	5	general	general	ADJ
issue-520	128	6	theory	theory	NOUN
issue-520	128	7	of	of	ADP
issue-520	128	8	law	law	NOUN
issue-520	128	9	and	and	CCONJ
issue-520	128	10	the	the	DET
issue-520	128	11	state	state	NOUN
issue-520	128	12	:	:	PUNCT
issue-520	128	13	a	a	DET
issue-520	128	14	teaching	teaching	NOUN
issue-520	128	15	manual	manual	NOUN
issue-520	128	16	]	]	PUNCT
issue-520	128	17	.	.	PUNCT
issue-520	129	1	m.	m.	NOUN
issue-520	129	2	:	:	PUNCT
issue-520	129	3	norma	norma	PROPN
issue-520	129	4	,	,	PUNCT
issue-520	129	5	832	832	NUM
issue-520	129	6	p.	p.	NOUN
issue-520	129	7	(	(	PUNCT
issue-520	129	8	in	in	ADP
issue-520	129	9	russian	russian	ADJ
issue-520	129	10	)	)	PUNCT
issue-520	129	11	radko	radko	PROPN
issue-520	129	12	,	,	PUNCT
issue-520	129	13	t.	t.	PROPN
issue-520	129	14	n.	n.	PROPN
issue-520	129	15	(	(	PUNCT
issue-520	129	16	2009	2009	NUM
issue-520	129	17	)	)	PUNCT
issue-520	129	18	.	.	PUNCT
issue-520	130	1	teoriia	teoriia	ADP
issue-520	130	2	gosudarstva	gosudarstva	PROPN
issue-520	130	3	i	i	PRON
issue-520	130	4	prava	prava	VERB
issue-520	130	5	:	:	PUNCT
issue-520	130	6	ucheb	ucheb	ADJ
issue-520	130	7	.	.	PUNCT
issue-520	131	1	[	[	X
issue-520	131	2	theory	theory	NOUN
issue-520	131	3	of	of	ADP
issue-520	131	4	state	state	NOUN
issue-520	131	5	and	and	CCONJ
issue-520	131	6	law	law	NOUN
issue-520	131	7	:	:	PUNCT
issue-520	131	8	a	a	DET
issue-520	131	9	teaching	teaching	NOUN
issue-520	131	10	manual	manual	NOUN
issue-520	131	11	]	]	X
issue-520	131	12	(	(	PUNCT
issue-520	131	13	2nd	2nd	ADJ
issue-520	131	14	ed	ed	NOUN
issue-520	131	15	.	.	PUNCT
issue-520	131	16	)	)	PUNCT
issue-520	131	17	.	.	PUNCT
issue-520	132	1	m.	m.	NOUN
issue-520	132	2	:	:	PUNCT
issue-520	132	3	prospekt	prospekt	NOUN
issue-520	132	4	,	,	PUNCT
issue-520	132	5	752	752	NUM
issue-520	132	6	p.	p.	NOUN
issue-520	132	7	(	(	PUNCT
issue-520	132	8	in	in	ADP
issue-520	132	9	russian	russian	ADJ
issue-520	132	10	)	)	PUNCT
issue-520	132	11	nevzorov	nevzorov	PROPN
issue-520	132	12	,	,	PUNCT
issue-520	132	13	i.	i.	PROPN
issue-520	132	14	l.	l.	PROPN
issue-520	132	15	(	(	PUNCT
issue-520	132	16	2002	2002	NUM
issue-520	132	17	)	)	PUNCT
issue-520	132	18	.	.	PUNCT
issue-520	133	1	printsip	printsip	PROPN
issue-520	133	2	zakonnosti	zakonnosti	PROPN
issue-520	133	3	v	v	PROPN
issue-520	133	4	pravoprimenitelnoy	pravoprimenitelnoy	VERB
issue-520	133	5	deiatelnosti	deiatelnosti	NOUN
issue-520	134	1	[	[	X
issue-520	134	2	the	the	DET
issue-520	134	3	principle	principle	NOUN
issue-520	134	4	of	of	ADP
issue-520	134	5	legality	legality	NOUN
issue-520	134	6	in	in	ADP
issue-520	134	7	law	law	NOUN
issue-520	134	8	enforcement	enforcement	NOUN
issue-520	134	9	]	]	PUNCT
issue-520	134	10	(	(	PUNCT
issue-520	134	11	dissertation	dissertation	NOUN
issue-520	134	12	of	of	ADP
issue-520	134	13	phd	phd	NOUN
issue-520	134	14	in	in	ADP
issue-520	134	15	specialty	specialty	NOUN
issue-520	134	16	12.00.01	12.00.01	PROPN
issue-520	134	17	)	)	PUNCT
issue-520	134	18	.	.	PUNCT
issue-520	135	1	kharkov	kharkov	PROPN
issue-520	135	2	,	,	PUNCT
issue-520	135	3	196	196	NUM
issue-520	135	4	p.	p.	NOUN
issue-520	135	5	(	(	PUNCT
issue-520	135	6	in	in	ADP
issue-520	135	7	russian	russian	ADJ
issue-520	135	8	)	)	PUNCT
issue-520	135	9	rohach	rohach	NOUN
issue-520	135	10	,	,	PUNCT
issue-520	135	11	o.	o.	PROPN
issue-520	135	12	ya	ya	PROPN
issue-520	135	13	.	.	PUNCT
issue-520	135	14	(	(	PUNCT
issue-520	135	15	2003	2003	NUM
issue-520	135	16	)	)	PUNCT
issue-520	135	17	.	.	PUNCT
issue-520	136	1	kodyfikatsiini	kodyfikatsiini	ADJ
issue-520	136	2	akty	akty	PROPN
issue-520	136	3	v	v	ADP
issue-520	136	4	systemi	systemi	PROPN
issue-520	136	5	zakonodavstva	zakonodavstva	PROPN
issue-520	136	6	ukrainy	ukrainy	NOUN
issue-520	136	7	[	[	X
issue-520	136	8	codification	codification	NOUN
issue-520	136	9	acts	act	VERB
issue-520	136	10	in	in	ADP
issue-520	136	11	the	the	DET
issue-520	136	12	system	system	NOUN
issue-520	136	13	of	of	ADP
issue-520	136	14	legislation	legislation	NOUN
issue-520	136	15	of	of	ADP
issue-520	136	16	ukraine	ukraine	NOUN
issue-520	136	17	]	]	X
issue-520	136	18	(	(	PUNCT
issue-520	136	19	dissertation	dissertation	NOUN
issue-520	136	20	of	of	ADP
issue-520	136	21	phd	phd	NOUN
issue-520	136	22	in	in	ADP
issue-520	136	23	specialty	specialty	NOUN
issue-520	136	24	12.00.01	12.00.01	NOUN
issue-520	136	25	)	)	PUNCT
issue-520	136	26	.	.	PUNCT
issue-520	137	1	uzhhorod	uzhhorod	NOUN
issue-520	137	2	,	,	PUNCT
issue-520	137	3	209	209	NUM
issue-520	137	4	p.	p.	NOUN
issue-520	137	5	(	(	PUNCT
issue-520	137	6	in	in	ADP
issue-520	137	7	ukrainian	ukrainian	ADJ
issue-520	137	8	)	)	PUNCT
issue-520	137	9	demin	demin	NOUN
issue-520	137	10	,	,	PUNCT
issue-520	137	11	a.	a.	NOUN
issue-520	137	12	v.	v.	PROPN
issue-520	137	13	(	(	PUNCT
issue-520	137	14	2008	2008	NUM
issue-520	137	15	)	)	PUNCT
issue-520	137	16	.	.	PUNCT
issue-520	138	1	nalohovoe	nalohovoe	PROPN
issue-520	138	2	pravo	pravo	PROPN
issue-520	138	3	rossii	rossii	PROPN
issue-520	138	4	:	:	PUNCT
issue-520	139	1	ucheb	ucheb	ADJ
issue-520	139	2	.	.	PUNCT
issue-520	140	1	posobie	posobie	NOUN
issue-520	140	2	[	[	X
issue-520	140	3	tax	tax	NOUN
issue-520	140	4	law	law	NOUN
issue-520	140	5	of	of	ADP
issue-520	140	6	russia	russia	PROPN
issue-520	140	7	:	:	PUNCT
issue-520	140	8	a	a	DET
issue-520	140	9	teaching	teaching	NOUN
issue-520	140	10	manual	manual	NOUN
issue-520	140	11	]	]	PUNCT
issue-520	140	12	.	.	PUNCT
issue-520	141	1	m.	m.	NOUN
issue-520	141	2	:	:	PUNCT
issue-520	141	3	rior	rior	VERB
issue-520	141	4	,	,	PUNCT
issue-520	141	5	380	380	NUM
issue-520	141	6	p.	p.	NOUN
issue-520	141	7	(	(	PUNCT
issue-520	141	8	in	in	ADP
issue-520	141	9	russian	russian	ADJ
issue-520	141	10	)	)	PUNCT
issue-520	141	11	pohorelov	pohorelov	NOUN
issue-520	141	12	,	,	PUNCT
issue-520	141	13	ye	ye	PROPN
issue-520	141	14	.	.	PUNCT
issue-520	142	1	v.	v.	PROPN
issue-520	142	2	(	(	PUNCT
issue-520	142	3	2000	2000	NUM
issue-520	142	4	)	)	PUNCT
issue-520	142	5	.	.	PUNCT
issue-520	143	1	kodyfikatsiina	kodyfikatsiina	PROPN
issue-520	143	2	diialnist	diialnist	PROPN
issue-520	143	3	v	v	PROPN
issue-520	143	4	pravovii	pravovii	VERB
issue-520	144	1	systemi	systemi	ADV
issue-520	144	2	ukrainy	ukrainy	ADJ
issue-520	145	1	[	[	X
issue-520	145	2	codification	codification	NOUN
issue-520	145	3	activity	activity	NOUN
issue-520	145	4	in	in	ADP
issue-520	145	5	the	the	DET
issue-520	145	6	legal	legal	ADJ
issue-520	145	7	system	system	NOUN
issue-520	145	8	of	of	ADP
issue-520	145	9	ukraine	ukraine	NOUN
issue-520	145	10	]	]	X
issue-520	145	11	(	(	PUNCT
issue-520	145	12	dissertation	dissertation	NOUN
issue-520	145	13	of	of	ADP
issue-520	145	14	phd	phd	NOUN
issue-520	145	15	in	in	ADP
issue-520	145	16	specialty	specialty	NOUN
issue-520	145	17	12.00.01	12.00.01	NOUN
issue-520	145	18	)	)	PUNCT
issue-520	145	19	.	.	PUNCT
issue-520	146	1	kh	kh	PROPN
issue-520	146	2	.	.	PROPN
issue-520	146	3	,	,	PUNCT
issue-520	146	4	166	166	NUM
issue-520	146	5	p.	p.	NOUN
issue-520	146	6	(	(	PUNCT
issue-520	146	7	in	in	ADP
issue-520	146	8	ukrainian	ukrainian	ADJ
issue-520	146	9	)	)	PUNCT
issue-520	146	10	kerimov	kerimov	PROPN
issue-520	146	11	,	,	PUNCT
issue-520	146	12	d.	d.	PROPN
issue-520	146	13	a.	a.	PROPN
issue-520	146	14	(	(	PUNCT
issue-520	146	15	1955	1955	NUM
issue-520	146	16	)	)	PUNCT
issue-520	146	17	.	.	PUNCT
issue-520	147	1	zakonodatelnaia	zakonodatelnaia	PROPN
issue-520	147	2	deiatelnost	deiatelnost	PROPN
issue-520	147	3	sovetskoho	sovetskoho	NOUN
issue-520	147	4	hosudarstva	hosudarstva	VERB
issue-520	148	1	[	[	X
issue-520	148	2	legislative	legislative	ADJ
issue-520	148	3	activity	activity	NOUN
issue-520	148	4	of	of	ADP
issue-520	148	5	the	the	DET
issue-520	148	6	soviet	soviet	ADJ
issue-520	148	7	state	state	NOUN
issue-520	148	8	]	]	PUNCT
issue-520	148	9	.	.	PUNCT
issue-520	149	1	m.	m.	NOUN
issue-520	149	2	:	:	PUNCT
issue-520	150	1	gosyurizdat	gosyurizdat	NOUN
issue-520	150	2	,	,	PUNCT
issue-520	150	3	134	134	NUM
issue-520	150	4	p.	p.	NOUN
issue-520	150	5	(	(	PUNCT
issue-520	150	6	in	in	ADP
issue-520	150	7	russian	russian	ADJ
issue-520	150	8	)	)	PUNCT
issue-520	150	9	kerimov	kerimov	PROPN
issue-520	150	10	,	,	PUNCT
issue-520	150	11	d.	d.	PROPN
issue-520	150	12	a.	a.	PROPN
issue-520	150	13	(	(	PUNCT
issue-520	150	14	1962	1962	NUM
issue-520	150	15	)	)	PUNCT
issue-520	150	16	.	.	PUNCT
issue-520	151	1	kodifikatsiia	kodifikatsiia	VERB
issue-520	151	2	i	i	PRON
issue-520	151	3	zakonodatelnaia	zakonodatelnaia	NOUN
issue-520	151	4	tekhnika	tekhnika	X
issue-520	152	1	[	[	X
issue-520	152	2	codification	codification	NOUN
issue-520	152	3	and	and	CCONJ
issue-520	152	4	legislative	legislative	ADJ
issue-520	152	5	technique	technique	NOUN
issue-520	152	6	]	]	PUNCT
issue-520	152	7	.	.	PUNCT
issue-520	153	1	m.	m.	NOUN
issue-520	153	2	:	:	PUNCT
issue-520	154	1	gosyurizdat	gosyurizdat	NOUN
issue-520	154	2	,	,	PUNCT
issue-520	154	3	104	104	NUM
issue-520	154	4	p.	p.	NOUN
issue-520	154	5	(	(	PUNCT
issue-520	154	6	in	in	ADP
issue-520	154	7	russian	russian	ADJ
issue-520	154	8	)	)	PUNCT
issue-520	154	9	bilous	bilous	PROPN
issue-520	154	10	,	,	PUNCT
issue-520	154	11	i.	i.	PROPN
issue-520	154	12	v.	v.	PROPN
issue-520	154	13	(	(	PUNCT
issue-520	154	14	2011	2011	NUM
issue-520	154	15	)	)	PUNCT
issue-520	154	16	.	.	PUNCT
issue-520	155	1	problemy	problemy	PROPN
issue-520	155	2	zastosuvannia	zastosuvannia	PROPN
issue-520	155	3	norm	norm	NOUN
issue-520	155	4	[	[	X
issue-520	155	5	podatkovoho	podatkovoho	NOUN
issue-520	155	6	kodeksu	kodeksu	VERB
issue-520	155	7	ukrainy	ukrainy	ADJ
issue-520	155	8	problems	problem	NOUN
issue-520	155	9	of	of	ADP
issue-520	155	10	application	application	NOUN
issue-520	155	11	of	of	ADP
issue-520	155	12	the	the	DET
issue-520	155	13	norms	norm	NOUN
issue-520	155	14	of	of	ADP
issue-520	155	15	the	the	DET
issue-520	155	16	tax	tax	NOUN
issue-520	155	17	code	code	NOUN
issue-520	155	18	of	of	ADP
issue-520	155	19	ukraine	ukraine	NOUN
issue-520	155	20	]	]	PUNCT
issue-520	155	21	proceedings	proceeding	NOUN
issue-520	155	22	from	from	ADP
issue-520	155	23	international	international	ADJ
issue-520	155	24	scientific	scientific	ADJ
issue-520	155	25	and	and	CCONJ
issue-520	155	26	practical	practical	ADJ
issue-520	155	27	conference	conference	NOUN
issue-520	155	28	to	to	ADP
issue-520	155	29	the	the	DET
issue-520	155	30	10th	10th	ADJ
issue-520	155	31	anniversary	anniversary	NOUN
issue-520	155	32	of	of	ADP
issue-520	155	33	scientific	scientific	ADJ
issue-520	155	34	institution	institution	NOUN
issue-520	155	35	on	on	ADP
issue-520	155	36	financial	financial	ADJ
issue-520	155	37	law	law	NOUN
issue-520	155	38	in	in	ADP
issue-520	155	39	the	the	DET
issue-520	155	40	xxi	xxi	ADJ
issue-520	155	41	century	century	NOUN
issue-520	155	42	:	:	PUNCT
issue-520	155	43	achievements	achievement	NOUN
issue-520	155	44	and	and	CCONJ
issue-520	155	45	prospects	prospect	NOUN
issue-520	155	46	(	(	PUNCT
issue-520	155	47	october	october	PROPN
issue-520	155	48	4	4	NUM
issue-520	155	49	-	-	SYM
issue-520	155	50	7	7	NUM
issue-520	155	51	)	)	PUNCT
issue-520	155	52	.	.	PUNCT
issue-520	156	1	k.	k.	NOUN
issue-520	156	2	:	:	PUNCT
issue-520	157	1	alerta	alerta	PROPN
issue-520	157	2	.	.	PUNCT
issue-520	158	1	(	(	PUNCT
issue-520	158	2	in	in	ADP
issue-520	158	3	ukrainian	ukrainian	ADJ
issue-520	158	4	)	)	PUNCT
issue-520	158	5	khudiakov	khudiakov	PROPN
issue-520	158	6	,	,	PUNCT
issue-520	158	7	a.	a.	NOUN
issue-520	158	8	i.	i.	PROPN
issue-520	158	9	(	(	PUNCT
issue-520	158	10	2010	2010	NUM
issue-520	158	11	)	)	PUNCT
issue-520	158	12	.	.	PUNCT
issue-520	159	1	izbrannye	izbrannye	PROPN
issue-520	159	2	trudy	trudy	PROPN
issue-520	159	3	po	po	PROPN
issue-520	159	4	finansovomu	finansovomu	PROPN
issue-520	159	5	pravu	pravu	PROPN
issue-520	160	1	[	[	X
issue-520	160	2	selected	select	VERB
issue-520	160	3	works	work	NOUN
issue-520	160	4	on	on	ADP
issue-520	160	5	financial	financial	ADJ
issue-520	160	6	law	law	NOUN
issue-520	160	7	]	]	PUNCT
issue-520	160	8	.	.	PUNCT
issue-520	161	1	st.-p	st.-p	NOUN
issue-520	161	2	.	.	PUNCT
issue-520	161	3	:	:	PUNCT
issue-520	161	4	judicial	judicial	ADJ
issue-520	161	5	center	center	NOUN
issue-520	161	6	–	–	PUNCT
issue-520	161	7	press	press	NOUN
issue-520	161	8	,	,	PUNCT
issue-520	161	9	472	472	NUM
issue-520	161	10	p.	p.	NOUN
issue-520	161	11	(	(	PUNCT
issue-520	161	12	in	in	ADP
issue-520	161	13	russian	russian	ADJ
issue-520	161	14	)	)	PUNCT
issue-520	161	15	baltic	baltic	PROPN
issue-520	161	16	journal	journal	PROPN
issue-520	161	17	of	of	ADP
issue-520	161	18	economic	economic	ADJ
issue-520	161	19	studies	study	NOUN
issue-520	161	20	355	355	NUM
issue-520	161	21	vol	vol	NOUN
issue-520	161	22	.	.	PROPN
issue-520	162	1	4	4	NUM
issue-520	162	2	,	,	PUNCT
issue-520	162	3	no	no	INTJ
issue-520	162	4	.	.	NOUN
issue-520	162	5	4	4	NUM
issue-520	162	6	,	,	PUNCT
issue-520	162	7	2018	2018	NUM
issue-520	162	8	podatkovyi	podatkovyi	NOUN
issue-520	162	9	kodeks	kodek	VERB
issue-520	162	10	ukrainy	ukrainy	ADJ
issue-520	163	1	[	[	X
issue-520	163	2	tax	tax	NOUN
issue-520	163	3	code	code	NOUN
issue-520	163	4	of	of	ADP
issue-520	163	5	ukraine	ukraine	NOUN
issue-520	163	6	]	]	X
issue-520	163	7	(	(	PUNCT
issue-520	163	8	2011	2011	NUM
issue-520	163	9	)	)	PUNCT
issue-520	163	10	.	.	PUNCT
issue-520	164	1	vidomosti	vidomosti	PROPN
issue-520	164	2	verkhovnoi	verkhovnoi	PROPN
issue-520	164	3	rady	rady	PROPN
issue-520	164	4	ukrainy	ukrainy	PROPN
issue-520	165	1	[	[	X
issue-520	165	2	bulletin	bulletin	NOUN
issue-520	165	3	of	of	ADP
issue-520	165	4	the	the	DET
issue-520	165	5	verkhovna	verkhovna	NOUN
issue-520	165	6	rada	rada	PROPN
issue-520	165	7	of	of	ADP
issue-520	165	8	ukraine	ukraine	PROPN
issue-520	165	9	]	]	PUNCT
issue-520	165	10	,	,	PUNCT
issue-520	165	11	no	no	INTJ
issue-520	165	12	.	.	NOUN
issue-520	165	13	13	13	NUM
issue-520	165	14	-	-	SYM
issue-520	165	15	14	14	NUM
issue-520	165	16	,	,	PUNCT
issue-520	165	17	no	no	INTJ
issue-520	165	18	.	.	NOUN
issue-520	165	19	15	15	NUM
issue-520	165	20	-	-	SYM
issue-520	165	21	16	16	NUM
issue-520	165	22	,	,	PUNCT
issue-520	165	23	no	no	INTJ
issue-520	165	24	.	.	NOUN
issue-520	165	25	17	17	NUM
issue-520	165	26	.	.	PUNCT
issue-520	166	1	art	art	NOUN
issue-520	166	2	.	.	PUNCT
issue-520	167	1	3	3	X
issue-520	167	2	.	.	X
issue-520	167	3	(	(	PUNCT
issue-520	167	4	in	in	ADP
issue-520	167	5	ukrainian	ukrainian	ADJ
issue-520	167	6	)	)	PUNCT
issue-520	167	7	sevruk	sevruk	NOUN
issue-520	167	8	,	,	PUNCT
issue-520	167	9	v.	v.	PROPN
issue-520	167	10	h.	h.	PROPN
issue-520	167	11	(	(	PUNCT
issue-520	167	12	2017	2017	NUM
issue-520	167	13	)	)	PUNCT
issue-520	167	14	.	.	PUNCT
issue-520	168	1	normatyvno	normatyvno	NOUN
issue-520	168	2	-	-	PUNCT
issue-520	168	3	pravovi	pravovi	NOUN
issue-520	168	4	zasady	zasady	PROPN
issue-520	168	5	protydii	protydii	NOUN
issue-520	168	6	pravookhoronnymy	pravookhoronnymy	NOUN
issue-520	168	7	orhanamy	orhanamy	VERB
issue-520	168	8	ukrainy	ukrainy	ADJ
issue-520	168	9	zlochynam	zlochynam	NOUN
issue-520	168	10	,	,	PUNCT
issue-520	168	11	shcho	shcho	PROPN
issue-520	168	12	vchyniayutsia	vchyniayutsia	PROPN
issue-520	168	13	orhanizovanymy	orhanizovanymy	VERB
issue-520	168	14	hrupamy	hrupamy	NOUN
issue-520	168	15	i	i	PRON
issue-520	168	16	zlochynnymy	zlochynnymy	NOUN
issue-520	168	17	orhanizatsiiamy	orhanizatsiiamy	NOUN
issue-520	168	18	,	,	PUNCT
issue-520	168	19	yaki	yaki	NOUN
issue-520	168	20	sformovani	sformovani	NOUN
issue-520	168	21	na	na	ADP
issue-520	168	22	etnichnii	etnichnii	ADJ
issue-520	168	23	osnovi	osnovi	NOUN
issue-520	169	1	[	[	X
issue-520	169	2	normative	normative	ADJ
issue-520	169	3	legal	legal	ADJ
issue-520	169	4	principles	principle	NOUN
issue-520	169	5	of	of	ADP
issue-520	169	6	counteraction	counteraction	NOUN
issue-520	169	7	of	of	ADP
issue-520	169	8	law	law	NOUN
issue-520	169	9	enforcement	enforcement	NOUN
issue-520	169	10	bodies	body	NOUN
issue-520	169	11	of	of	ADP
issue-520	169	12	ukraine	ukraine	NOUN
issue-520	169	13	to	to	ADP
issue-520	169	14	crimes	crime	NOUN
issue-520	169	15	committed	commit	VERB
issue-520	169	16	by	by	ADP
issue-520	169	17	organized	organize	VERB
issue-520	169	18	groups	group	NOUN
issue-520	169	19	and	and	CCONJ
issue-520	169	20	criminal	criminal	ADJ
issue-520	169	21	organizations	organization	NOUN
issue-520	169	22	,	,	PUNCT
issue-520	169	23	which	which	PRON
issue-520	169	24	are	be	AUX
issue-520	169	25	formed	form	VERB
issue-520	169	26	on	on	ADP
issue-520	169	27	an	an	DET
issue-520	169	28	ethnic	ethnic	ADJ
issue-520	169	29	basis	basis	NOUN
issue-520	169	30	]	]	PUNCT
issue-520	169	31	.	.	PUNCT
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issue-520	170	3	,	,	PUNCT
issue-520	170	4	4	4	NUM
issue-520	170	5	,	,	PUNCT
issue-520	170	6	337	337	NUM
issue-520	170	7	-	-	SYM
issue-520	170	8	342	342	NUM
issue-520	170	9	.	.	PUNCT
issue-520	171	1	(	(	PUNCT
issue-520	171	2	in	in	ADP
issue-520	171	3	ukrainian	ukrainian	ADJ
issue-520	171	4	)	)	PUNCT
issue-520	171	5	pavlenko	pavlenko	PROPN
issue-520	171	6	,	,	PUNCT
issue-520	171	7	s.	s.	PROPN
issue-520	171	8	o.	o.	PROPN
issue-520	171	9	(	(	PUNCT
issue-520	171	10	2017	2017	NUM
issue-520	171	11	)	)	PUNCT
issue-520	171	12	.	.	PUNCT
issue-520	172	1	normatyvno	normatyvno	NOUN
issue-520	172	2	-	-	PUNCT
issue-520	172	3	pravovi	pravovi	NOUN
issue-520	172	4	zasady	zasady	PROPN
issue-520	172	5	protydii	protydii	NOUN
issue-520	172	6	diialnosti	diialnosti	NOUN
issue-520	172	7	destruktyvnykh	destruktyvnykh	VERB
issue-520	172	8	relihiynykh	relihiynykh	ADJ
issue-520	172	9	orhanizatsii	orhanizatsii	NOUN
issue-520	172	10	:	:	PUNCT
issue-520	172	11	vitchyzniani	vitchyzniani	PROPN
issue-520	172	12	realii	realii	VERB
issue-520	172	13	ta	ta	PROPN
issue-520	172	14	zarubizhnyi	zarubizhnyi	PROPN
issue-520	172	15	dosvid	dosvid	PROPN
issue-520	173	1	[	[	X
issue-520	173	2	regulatory	regulatory	ADJ
issue-520	173	3	and	and	CCONJ
issue-520	173	4	legal	legal	ADJ
issue-520	173	5	principles	principle	NOUN
issue-520	173	6	of	of	ADP
issue-520	173	7	counteraction	counteraction	NOUN
issue-520	173	8	to	to	ADP
issue-520	173	9	the	the	DET
issue-520	173	10	activities	activity	NOUN
issue-520	173	11	of	of	ADP
issue-520	173	12	destructive	destructive	ADJ
issue-520	173	13	religious	religious	ADJ
issue-520	173	14	organizations	organization	NOUN
issue-520	173	15	:	:	PUNCT
issue-520	173	16	domestic	domestic	ADJ
issue-520	173	17	realities	reality	NOUN
issue-520	173	18	and	and	CCONJ
issue-520	173	19	foreign	foreign	ADJ
issue-520	173	20	experience	experience	NOUN
issue-520	173	21	]	]	PUNCT
issue-520	173	22	.	.	PUNCT
issue-520	174	1	pidpryiemnytstvo	pidpryiemnytstvo	PROPN
issue-520	174	2	,	,	PUNCT
issue-520	174	3	hospodarstvo	hospodarstvo	NOUN
issue-520	174	4	i	i	PRON
issue-520	174	5	parvo	parvo	VERB
issue-520	174	6	[	[	X
issue-520	174	7	entrepreneurship	entrepreneurship	NOUN
issue-520	174	8	,	,	PUNCT
issue-520	174	9	economy	economy	NOUN
issue-520	174	10	and	and	CCONJ
issue-520	174	11	law	law	NOUN
issue-520	174	12	]	]	PUNCT
issue-520	174	13	,	,	PUNCT
issue-520	174	14	2(252	2(252	NUM
issue-520	174	15	)	)	PUNCT
issue-520	174	16	,	,	PUNCT
issue-520	174	17	272	272	NUM
issue-520	174	18	-	-	SYM
issue-520	174	19	282	282	NUM
issue-520	174	20	.	.	PUNCT
issue-520	175	1	(	(	PUNCT
issue-520	175	2	in	in	ADP
issue-520	175	3	ukrainian	ukrainian	ADJ
issue-520	175	4	)	)	PUNCT
issue-520	175	5	kucheriavenko	kucheriavenko	PROPN
issue-520	175	6	,	,	PUNCT
issue-520	175	7	n.	n.	PROPN
issue-520	175	8	p.	p.	PROPN
issue-520	175	9	vvedenie	vvedenie	PROPN
issue-520	176	1	v	v	ADP
issue-520	176	2	teoriiu	teoriiu	PROPN
issue-520	176	3	nalohovogo	nalohovogo	PROPN
issue-520	176	4	prava	prava	NOUN
issue-520	177	1	[	[	X
issue-520	177	2	introduction	introduction	NOUN
issue-520	177	3	to	to	ADP
issue-520	177	4	the	the	DET
issue-520	177	5	theory	theory	NOUN
issue-520	177	6	of	of	ADP
issue-520	177	7	tax	tax	NOUN
issue-520	177	8	law	law	NOUN
issue-520	177	9	]	]	PUNCT
issue-520	177	10	(	(	PUNCT
issue-520	177	11	vol	vol	NOUN
issue-520	177	12	.	.	NOUN
issue-520	177	13	2	2	NUM
issue-520	177	14	)	)	PUNCT
issue-520	177	15	.	.	PUNCT
issue-520	178	1	kurs	kurs	PROPN
issue-520	178	2	nalohovogo	nalohovogo	PROPN
issue-520	178	3	prava	prava	NOUN
issue-520	179	1	[	[	X
issue-520	179	2	the	the	DET
issue-520	179	3	course	course	NOUN
issue-520	179	4	of	of	ADP
issue-520	179	5	tax	tax	NOUN
issue-520	179	6	law	law	NOUN
issue-520	179	7	]	]	PUNCT
issue-520	179	8	(	(	PUNCT
issue-520	179	9	vols	vol	NOUN
issue-520	179	10	.	.	PUNCT
issue-520	180	1	1	1	NUM
issue-520	180	2	-	-	SYM
issue-520	180	3	6	6	NUM
issue-520	180	4	)	)	PUNCT
issue-520	180	5	.	.	PUNCT
issue-520	181	1	kharkov	kharkov	PROPN
issue-520	181	2	:	:	PUNCT
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issue-520	181	4	,	,	PUNCT
issue-520	181	5	600	600	NUM
issue-520	181	6	p.	p.	NOUN
issue-520	181	7	(	(	PUNCT
issue-520	181	8	in	in	ADP
issue-520	181	9	russian	russian	NOUN
issue-520	181	10	)	)	PUNCT