id	sid	tid	token	lemma	pos
issue-534	1	1	baltic	baltic	PROPN
issue-534	1	2	journal	journal	PROPN
issue-534	1	3	of	of	ADP
issue-534	1	4	economic	economic	ADJ
issue-534	1	5	studies	study	NOUN
issue-534	1	6	46	46	NUM
issue-534	1	7	vol	vol	NOUN
issue-534	1	8	.	.	PROPN
issue-534	2	1	4	4	NUM
issue-534	2	2	,	,	PUNCT
issue-534	2	3	no	no	INTJ
issue-534	2	4	.	.	NOUN
issue-534	2	5	5	5	NUM
issue-534	2	6	,	,	PUNCT
issue-534	2	7	2018	2018	NUM
issue-534	2	8	corresponding	correspond	VERB
issue-534	2	9	author	author	NOUN
issue-534	2	10	:	:	PUNCT
issue-534	2	11	1	1	NUM
issue-534	2	12	v.n	v.n	PROPN
issue-534	2	13	.	.	PROPN
issue-534	2	14	karazin	karazin	PROPN
issue-534	2	15	kharkiv	kharkiv	PROPN
issue-534	2	16	national	national	PROPN
issue-534	2	17	university	university	PROPN
issue-534	2	18	,	,	PUNCT
issue-534	2	19	ukraine	ukraine	NOUN
issue-534	2	20	.	.	PUNCT
issue-534	3	1	e	e	X
issue-534	3	2	-	-	NOUN
issue-534	3	3	mail	mail	NOUN
issue-534	3	4	:	:	PUNCT
issue-534	3	5	golovkoom1967@ukr.net	golovkoom1967@ukr.net	NOUN
issue-534	3	6	2	2	NUM
issue-534	3	7	v.n	v.n	PROPN
issue-534	3	8	.	.	PROPN
issue-534	3	9	karazin	karazin	PROPN
issue-534	3	10	kharkiv	kharkiv	PROPN
issue-534	3	11	national	national	PROPN
issue-534	3	12	university	university	PROPN
issue-534	3	13	,	,	PUNCT
issue-534	3	14	ukraine	ukraine	NOUN
issue-534	3	15	.	.	PUNCT
issue-534	4	1	e	e	X
issue-534	4	2	-	-	NOUN
issue-534	4	3	mail	mail	NOUN
issue-534	4	4	:	:	PUNCT
issue-534	4	5	tekaganovskaya@gmail.com	tekaganovskaya@gmail.com	X
issue-534	5	1	3	3	NUM
issue-534	5	2	v.n	v.n	PROPN
issue-534	5	3	.	.	PROPN
issue-534	5	4	karazin	karazin	PROPN
issue-534	5	5	kharkiv	kharkiv	PROPN
issue-534	5	6	national	national	PROPN
issue-534	5	7	university	university	PROPN
issue-534	5	8	,	,	PUNCT
issue-534	5	9	ukraine	ukraine	NOUN
issue-534	5	10	.	.	PUNCT
issue-534	6	1	doi	doi	NOUN
issue-534	6	2	:	:	PUNCT
issue-534	6	3	https://doi.org/10.30525/2256-0742/2018-4-5-46-52	https://doi.org/10.30525/2256-0742/2018-4-5-46-52	X
issue-534	6	4	improving	improve	VERB
issue-534	6	5	the	the	DET
issue-534	6	6	mechanism	mechanism	NOUN
issue-534	6	7	of	of	ADP
issue-534	6	8	collecting	collect	VERB
issue-534	6	9	certain	certain	ADJ
issue-534	6	10	taxes	taxis	NOUN
issue-534	6	11	in	in	ADP
issue-534	6	12	ukraine	ukraine	NOUN
issue-534	6	13	as	as	ADP
issue-534	6	14	measures	measure	NOUN
issue-534	6	15	for	for	ADP
issue-534	6	16	the	the	DET
issue-534	6	17	european	european	PROPN
issue-534	6	18	modernization	modernization	NOUN
issue-534	6	19	:	:	PUNCT
issue-534	6	20	legal	legal	ADJ
issue-534	6	21	aspect	aspect	NOUN
issue-534	6	22	oleksandr	oleksandr	PROPN
issue-534	6	23	holovko1	holovko1	PROPN
issue-534	6	24	,	,	PUNCT
issue-534	6	25	tetyana	tetyana	PROPN
issue-534	6	26	kaganovska2	kaganovska2	PROPN
issue-534	6	27	,	,	PUNCT
issue-534	6	28	galina	galina	PROPN
issue-534	6	29	rossіhіna3	rossіhіna3	PROPN
issue-534	6	30	abstract	abstract	NOUN
issue-534	6	31	.	.	PUNCT
issue-534	7	1	the	the	DET
issue-534	7	2	aim	aim	NOUN
issue-534	7	3	of	of	ADP
issue-534	7	4	the	the	DET
issue-534	7	5	article	article	NOUN
issue-534	7	6	is	be	AUX
issue-534	7	7	to	to	PART
issue-534	7	8	study	study	VERB
issue-534	7	9	the	the	DET
issue-534	7	10	methodological	methodological	ADJ
issue-534	7	11	and	and	CCONJ
issue-534	7	12	theoretical	theoretical	ADJ
issue-534	7	13	principles	principle	NOUN
issue-534	7	14	of	of	ADP
issue-534	7	15	improving	improve	VERB
issue-534	7	16	the	the	DET
issue-534	7	17	legal	legal	ADJ
issue-534	7	18	regulation	regulation	NOUN
issue-534	7	19	of	of	ADP
issue-534	7	20	the	the	DET
issue-534	7	21	taxation	taxation	NOUN
issue-534	7	22	system	system	NOUN
issue-534	7	23	in	in	ADP
issue-534	7	24	ukraine	ukraine	NOUN
issue-534	7	25	in	in	ADP
issue-534	7	26	the	the	DET
issue-534	7	27	european	european	ADJ
issue-534	7	28	integration	integration	NOUN
issue-534	7	29	context	context	NOUN
issue-534	7	30	.	.	PUNCT
issue-534	8	1	determination	determination	NOUN
issue-534	8	2	of	of	ADP
issue-534	8	3	the	the	DET
issue-534	8	4	doctrinal	doctrinal	ADJ
issue-534	8	5	basis	basis	NOUN
issue-534	8	6	for	for	ADP
issue-534	8	7	the	the	DET
issue-534	8	8	implementation	implementation	NOUN
issue-534	8	9	of	of	ADP
issue-534	8	10	the	the	DET
issue-534	8	11	tax	tax	NOUN
issue-534	8	12	function	function	NOUN
issue-534	8	13	of	of	ADP
issue-534	8	14	the	the	DET
issue-534	8	15	state	state	NOUN
issue-534	8	16	and	and	CCONJ
issue-534	8	17	its	its	PRON
issue-534	8	18	legal	legal	ADJ
issue-534	8	19	consolidation	consolidation	NOUN
issue-534	8	20	from	from	ADP
issue-534	8	21	the	the	DET
issue-534	8	22	standpoint	standpoint	NOUN
issue-534	8	23	of	of	ADP
issue-534	8	24	the	the	DET
issue-534	8	25	fundamental	fundamental	ADJ
issue-534	8	26	principles	principle	NOUN
issue-534	8	27	of	of	ADP
issue-534	8	28	the	the	DET
issue-534	8	29	law	law	NOUN
issue-534	8	30	allows	allow	VERB
issue-534	8	31	carrying	carry	VERB
issue-534	8	32	out	out	ADP
issue-534	8	33	a	a	DET
issue-534	8	34	comparative	comparative	ADJ
issue-534	8	35	legal	legal	ADJ
issue-534	8	36	analysis	analysis	NOUN
issue-534	8	37	of	of	ADP
issue-534	8	38	taxation	taxation	NOUN
issue-534	8	39	in	in	ADP
issue-534	8	40	the	the	DET
issue-534	8	41	developed	develop	VERB
issue-534	8	42	countries	country	NOUN
issue-534	8	43	of	of	ADP
issue-534	8	44	europe	europe	PROPN
issue-534	8	45	and	and	CCONJ
issue-534	8	46	the	the	DET
issue-534	8	47	world	world	NOUN
issue-534	8	48	(	(	PUNCT
issue-534	8	49	particularly	particularly	ADV
issue-534	8	50	indirect	indirect	ADJ
issue-534	8	51	one	one	NUM
issue-534	8	52	)	)	PUNCT
issue-534	8	53	.	.	PUNCT
issue-534	9	1	methodology	methodology	NOUN
issue-534	9	2	.	.	PUNCT
issue-534	10	1	the	the	DET
issue-534	10	2	research	research	NOUN
issue-534	10	3	is	be	AUX
issue-534	10	4	based	base	VERB
issue-534	10	5	on	on	ADP
issue-534	10	6	the	the	DET
issue-534	10	7	theoretical	theoretical	ADJ
issue-534	10	8	and	and	CCONJ
issue-534	10	9	legal	legal	ADJ
issue-534	10	10	substantiation	substantiation	NOUN
issue-534	10	11	of	of	ADP
issue-534	10	12	the	the	DET
issue-534	10	13	social	social	ADJ
issue-534	10	14	content	content	NOUN
issue-534	10	15	of	of	ADP
issue-534	10	16	tax	tax	NOUN
issue-534	10	17	activities	activity	NOUN
issue-534	10	18	in	in	ADP
issue-534	10	19	the	the	DET
issue-534	10	20	state	state	NOUN
issue-534	10	21	,	,	PUNCT
issue-534	10	22	and	and	CCONJ
issue-534	10	23	it	it	PRON
issue-534	10	24	is	be	AUX
issue-534	10	25	also	also	ADV
issue-534	10	26	based	base	VERB
issue-534	10	27	on	on	ADP
issue-534	10	28	the	the	DET
issue-534	10	29	understanding	understanding	NOUN
issue-534	10	30	of	of	ADP
issue-534	10	31	the	the	DET
issue-534	10	32	dialectical	dialectical	ADJ
issue-534	10	33	relationship	relationship	NOUN
issue-534	10	34	between	between	ADP
issue-534	10	35	tax	tax	NOUN
issue-534	10	36	processes	process	NOUN
issue-534	10	37	and	and	CCONJ
issue-534	10	38	the	the	DET
issue-534	10	39	functioning	functioning	NOUN
issue-534	10	40	of	of	ADP
issue-534	10	41	social	social	ADJ
issue-534	10	42	and	and	CCONJ
issue-534	10	43	legal	legal	ADJ
issue-534	10	44	systems	system	NOUN
issue-534	10	45	in	in	ADP
issue-534	10	46	general	general	ADJ
issue-534	10	47	.	.	PUNCT
issue-534	11	1	a	a	DET
issue-534	11	2	systematic	systematic	ADJ
issue-534	11	3	analysis	analysis	NOUN
issue-534	11	4	of	of	ADP
issue-534	11	5	the	the	DET
issue-534	11	6	tax	tax	NOUN
issue-534	11	7	activity	activity	NOUN
issue-534	11	8	of	of	ADP
issue-534	11	9	the	the	DET
issue-534	11	10	state	state	NOUN
issue-534	11	11	in	in	ADP
issue-534	11	12	the	the	DET
issue-534	11	13	context	context	NOUN
issue-534	11	14	of	of	ADP
issue-534	11	15	humanism	humanism	NOUN
issue-534	11	16	,	,	PUNCT
issue-534	11	17	justice	justice	NOUN
issue-534	11	18	,	,	PUNCT
issue-534	11	19	freedom	freedom	NOUN
issue-534	11	20	,	,	PUNCT
issue-534	11	21	equality	equality	NOUN
issue-534	11	22	,	,	PUNCT
issue-534	11	23	rule	rule	NOUN
issue-534	11	24	of	of	ADP
issue-534	11	25	law	law	NOUN
issue-534	11	26	is	be	AUX
issue-534	11	27	carried	carry	VERB
issue-534	11	28	out	out	ADP
issue-534	11	29	.	.	PUNCT
issue-534	12	1	on	on	ADP
issue-534	12	2	this	this	DET
issue-534	12	3	basis	basis	NOUN
issue-534	12	4	,	,	PUNCT
issue-534	12	5	the	the	DET
issue-534	12	6	legal	legal	ADJ
issue-534	12	7	nature	nature	NOUN
issue-534	12	8	of	of	ADP
issue-534	12	9	the	the	DET
issue-534	12	10	regulation	regulation	NOUN
issue-534	12	11	of	of	ADP
issue-534	12	12	the	the	DET
issue-534	12	13	value	value	NOUN
issue-534	12	14	-	-	PUNCT
issue-534	12	15	added	add	VERB
issue-534	12	16	tax	tax	NOUN
issue-534	12	17	is	be	AUX
issue-534	12	18	revealed	reveal	VERB
issue-534	12	19	.	.	PUNCT
issue-534	13	1	results	result	NOUN
issue-534	13	2	.	.	PUNCT
issue-534	14	1	the	the	DET
issue-534	14	2	basic	basic	ADJ
issue-534	14	3	theoretical	theoretical	ADJ
issue-534	14	4	and	and	CCONJ
issue-534	14	5	legal	legal	ADJ
issue-534	14	6	bases	basis	NOUN
issue-534	14	7	of	of	ADP
issue-534	14	8	measures	measure	NOUN
issue-534	14	9	on	on	ADP
issue-534	14	10	improvement	improvement	NOUN
issue-534	14	11	of	of	ADP
issue-534	14	12	the	the	DET
issue-534	14	13	taxation	taxation	NOUN
issue-534	14	14	system	system	NOUN
issue-534	14	15	are	be	AUX
issue-534	14	16	determined	determine	VERB
issue-534	14	17	as	as	ADP
issue-534	14	18	a	a	DET
issue-534	14	19	result	result	NOUN
issue-534	14	20	of	of	ADP
issue-534	14	21	the	the	DET
issue-534	14	22	study	study	NOUN
issue-534	14	23	from	from	ADP
issue-534	14	24	the	the	DET
issue-534	14	25	position	position	NOUN
issue-534	14	26	of	of	ADP
issue-534	14	27	its	its	PRON
issue-534	14	28	legitimation	legitimation	NOUN
issue-534	14	29	among	among	ADP
issue-534	14	30	citizens	citizen	NOUN
issue-534	14	31	and	and	CCONJ
issue-534	14	32	stimulation	stimulation	NOUN
issue-534	14	33	of	of	ADP
issue-534	14	34	their	their	PRON
issue-534	14	35	purchasing	purchase	VERB
issue-534	14	36	power	power	NOUN
issue-534	14	37	and	and	CCONJ
issue-534	14	38	development	development	NOUN
issue-534	14	39	of	of	ADP
issue-534	14	40	productive	productive	ADJ
issue-534	14	41	forces	force	NOUN
issue-534	14	42	of	of	ADP
issue-534	14	43	the	the	DET
issue-534	14	44	ukrainian	ukrainian	ADJ
issue-534	14	45	economy	economy	NOUN
issue-534	14	46	.	.	PUNCT
issue-534	15	1	practical	practical	ADJ
issue-534	15	2	impact	impact	NOUN
issue-534	15	3	.	.	PUNCT
issue-534	16	1	the	the	DET
issue-534	16	2	definition	definition	NOUN
issue-534	16	3	of	of	ADP
issue-534	16	4	directions	direction	NOUN
issue-534	16	5	for	for	ADP
issue-534	16	6	perfection	perfection	NOUN
issue-534	16	7	and	and	CCONJ
issue-534	16	8	humanization	humanization	NOUN
issue-534	16	9	of	of	ADP
issue-534	16	10	tax	tax	NOUN
issue-534	16	11	legislation	legislation	NOUN
issue-534	16	12	in	in	ADP
issue-534	16	13	ukraine	ukraine	PROPN
issue-534	16	14	allows	allow	VERB
issue-534	16	15	making	make	VERB
issue-534	16	16	a	a	DET
issue-534	16	17	conclusion	conclusion	NOUN
issue-534	16	18	about	about	ADP
issue-534	16	19	the	the	DET
issue-534	16	20	volume	volume	NOUN
issue-534	16	21	of	of	ADP
issue-534	16	22	the	the	DET
issue-534	16	23	tax	tax	NOUN
issue-534	16	24	burden	burden	NOUN
issue-534	16	25	on	on	ADP
issue-534	16	26	the	the	DET
issue-534	16	27	consumer	consumer	NOUN
issue-534	16	28	and	and	CCONJ
issue-534	16	29	proposing	propose	VERB
issue-534	16	30	optimal	optimal	ADJ
issue-534	16	31	rates	rate	NOUN
issue-534	16	32	of	of	ADP
issue-534	16	33	value	value	NOUN
issue-534	16	34	-	-	PUNCT
issue-534	16	35	added	add	VERB
issue-534	16	36	tax	tax	NOUN
issue-534	16	37	rates	rate	NOUN
issue-534	16	38	.	.	PUNCT
issue-534	17	1	key	key	ADJ
issue-534	17	2	words	word	NOUN
issue-534	17	3	:	:	PUNCT
issue-534	17	4	social	social	ADJ
issue-534	17	5	nature	nature	NOUN
issue-534	17	6	and	and	CCONJ
issue-534	17	7	legal	legal	ADJ
issue-534	17	8	nature	nature	NOUN
issue-534	17	9	of	of	ADP
issue-534	17	10	taxation	taxation	NOUN
issue-534	17	11	,	,	PUNCT
issue-534	17	12	equity	equity	NOUN
issue-534	17	13	of	of	ADP
issue-534	17	14	taxes	taxis	NOUN
issue-534	17	15	,	,	PUNCT
issue-534	17	16	value	value	NOUN
issue-534	17	17	added	add	VERB
issue-534	17	18	tax	tax	NOUN
issue-534	17	19	,	,	PUNCT
issue-534	17	20	tax	tax	NOUN
issue-534	17	21	pressure	pressure	NOUN
issue-534	17	22	,	,	PUNCT
issue-534	17	23	optimization	optimization	NOUN
issue-534	17	24	of	of	ADP
issue-534	17	25	tax	tax	NOUN
issue-534	17	26	rates	rate	NOUN
issue-534	17	27	.	.	PUNCT
issue-534	18	1	jel	jel	PROPN
issue-534	18	2	classification	classification	NOUN
issue-534	18	3	:	:	PUNCT
issue-534	18	4	h21	h21	PROPN
issue-534	18	5	,	,	PUNCT
issue-534	18	6	h24	h24	PROPN
issue-534	18	7	,	,	PUNCT
issue-534	18	8	h26	h26	PROPN
issue-534	18	9	,	,	PUNCT
issue-534	18	10	k34	k34	PROPN
issue-534	18	11	1	1	NUM
issue-534	18	12	.	.	PUNCT
issue-534	18	13	introduction	introduction	NOUN
issue-534	18	14	the	the	DET
issue-534	18	15	existence	existence	NOUN
issue-534	18	16	of	of	ADP
issue-534	18	17	state	state	NOUN
issue-534	18	18	and	and	CCONJ
issue-534	18	19	law	law	NOUN
issue-534	18	20	as	as	ADP
issue-534	18	21	an	an	DET
issue-534	18	22	unalienable	unalienable	ADJ
issue-534	18	23	,	,	PUNCT
issue-534	18	24	most	most	ADV
issue-534	18	25	important	important	ADJ
issue-534	18	26	,	,	PUNCT
issue-534	18	27	universal	universal	ADJ
issue-534	18	28	social	social	ADJ
issue-534	18	29	institution	institution	NOUN
issue-534	18	30	is	be	AUX
issue-534	18	31	impossible	impossible	ADJ
issue-534	18	32	without	without	ADP
issue-534	18	33	the	the	DET
issue-534	18	34	finances	finance	NOUN
issue-534	18	35	and	and	CCONJ
issue-534	18	36	implementation	implementation	NOUN
issue-534	18	37	of	of	ADP
issue-534	18	38	the	the	DET
issue-534	18	39	tax	tax	NOUN
issue-534	18	40	function	function	NOUN
issue-534	18	41	.	.	PUNCT
issue-534	19	1	since	since	SCONJ
issue-534	19	2	the	the	DET
issue-534	19	3	time	time	NOUN
issue-534	19	4	of	of	ADP
issue-534	19	5	the	the	DET
issue-534	19	6	emergence	emergence	NOUN
issue-534	19	7	of	of	ADP
issue-534	19	8	state	state	NOUN
issue-534	19	9	and	and	CCONJ
issue-534	19	10	law	law	NOUN
issue-534	19	11	,	,	PUNCT
issue-534	19	12	society	society	NOUN
issue-534	19	13	pays	pay	VERB
issue-534	19	14	for	for	ADP
issue-534	19	15	its	its	PRON
issue-534	19	16	stability	stability	NOUN
issue-534	19	17	,	,	PUNCT
issue-534	19	18	and	and	CCONJ
issue-534	19	19	citizens	citizen	NOUN
issue-534	19	20	pay	pay	VERB
issue-534	19	21	for	for	ADP
issue-534	19	22	the	the	DET
issue-534	19	23	security	security	NOUN
issue-534	19	24	and	and	CCONJ
issue-534	19	25	non	non	ADJ
issue-534	19	26	-	-	NOUN
issue-534	19	27	conflict	conflict	NOUN
issue-534	19	28	of	of	ADP
issue-534	19	29	their	their	PRON
issue-534	19	30	existence	existence	NOUN
issue-534	19	31	.	.	PUNCT
issue-534	20	1	with	with	ADP
issue-534	20	2	its	its	PRON
issue-534	20	3	development	development	NOUN
issue-534	20	4	,	,	PUNCT
issue-534	20	5	the	the	DET
issue-534	20	6	state	state	NOUN
issue-534	20	7	began	begin	VERB
issue-534	20	8	to	to	PART
issue-534	20	9	accumulate	accumulate	VERB
issue-534	20	10	funds	fund	NOUN
issue-534	20	11	not	not	PART
issue-534	20	12	only	only	ADV
issue-534	20	13	for	for	ADP
issue-534	20	14	the	the	DET
issue-534	20	15	maintenance	maintenance	NOUN
issue-534	20	16	of	of	ADP
issue-534	20	17	its	its	PRON
issue-534	20	18	apparatus	apparatus	NOUN
issue-534	20	19	and	and	CCONJ
issue-534	20	20	armed	armed	ADJ
issue-534	20	21	forces	force	NOUN
issue-534	20	22	but	but	CCONJ
issue-534	20	23	also	also	ADV
issue-534	20	24	for	for	ADP
issue-534	20	25	social	social	ADJ
issue-534	20	26	tasks	task	NOUN
issue-534	20	27	.	.	PUNCT
issue-534	21	1	when	when	SCONJ
issue-534	21	2	the	the	DET
issue-534	21	3	rationalist	rationalist	ADJ
issue-534	21	4	philosophical	philosophical	ADJ
issue-534	21	5	and	and	CCONJ
issue-534	21	6	legal	legal	ADJ
issue-534	21	7	reflection	reflection	NOUN
issue-534	21	8	in	in	ADP
issue-534	21	9	ancient	ancient	ADJ
issue-534	21	10	greek	greek	NOUN
issue-534	21	11	had	have	AUX
issue-534	21	12	appeared	appear	VERB
issue-534	21	13	,	,	PUNCT
issue-534	21	14	then	then	ADV
issue-534	21	15	the	the	DET
issue-534	21	16	question	question	NOUN
issue-534	21	17	of	of	ADP
issue-534	21	18	the	the	DET
issue-534	21	19	subordination	subordination	NOUN
issue-534	21	20	of	of	ADP
issue-534	21	21	society	society	NOUN
issue-534	21	22	and	and	CCONJ
issue-534	21	23	its	its	PRON
issue-534	21	24	members	member	NOUN
issue-534	21	25	to	to	ADP
issue-534	21	26	the	the	DET
issue-534	21	27	law	law	NOUN
issue-534	21	28	and	and	CCONJ
issue-534	21	29	rules	rule	NOUN
issue-534	21	30	,	,	PUNCT
issue-534	21	31	but	but	CCONJ
issue-534	21	32	not	not	PART
issue-534	21	33	to	to	ADP
issue-534	21	34	the	the	DET
issue-534	21	35	arbitrariness	arbitrariness	NOUN
issue-534	21	36	of	of	ADP
issue-534	21	37	some	some	DET
issue-534	21	38	individual	individual	ADJ
issue-534	21	39	rulers	ruler	NOUN
issue-534	21	40	arose	arise	VERB
issue-534	21	41	.	.	PUNCT
issue-534	22	1	plato	plato	PROPN
issue-534	22	2	’s	’s	PART
issue-534	22	3	statements	statement	NOUN
issue-534	22	4	about	about	ADP
issue-534	22	5	the	the	DET
issue-534	22	6	rule	rule	NOUN
issue-534	22	7	of	of	ADP
issue-534	22	8	law	law	NOUN
issue-534	22	9	,	,	PUNCT
issue-534	22	10	but	but	CCONJ
issue-534	22	11	not	not	PART
issue-534	22	12	people	people	NOUN
issue-534	22	13	are	be	AUX
issue-534	22	14	rather	rather	ADV
issue-534	22	15	well	well	ADV
issue-534	22	16	-	-	PUNCT
issue-534	22	17	known	know	VERB
issue-534	22	18	,	,	PUNCT
issue-534	22	19	as	as	ADV
issue-534	22	20	well	well	ADV
issue-534	22	21	as	as	ADP
issue-534	22	22	aristotle	aristotle	PROPN
issue-534	22	23	’s	’s	PART
issue-534	22	24	statement	statement	NOUN
issue-534	22	25	regarding	regard	VERB
issue-534	22	26	the	the	DET
issue-534	22	27	subordination	subordination	NOUN
issue-534	22	28	of	of	ADP
issue-534	22	29	citizens	citizen	NOUN
issue-534	22	30	to	to	ADP
issue-534	22	31	laws	law	NOUN
issue-534	22	32	as	as	ADP
issue-534	22	33	the	the	DET
issue-534	22	34	main	main	ADJ
issue-534	22	35	criterion	criterion	NOUN
issue-534	22	36	of	of	ADP
issue-534	22	37	legitimacy	legitimacy	NOUN
issue-534	22	38	(	(	PUNCT
issue-534	22	39	correctness	correctness	NOUN
issue-534	22	40	)	)	PUNCT
issue-534	22	41	of	of	ADP
issue-534	22	42	the	the	DET
issue-534	22	43	form	form	NOUN
issue-534	22	44	of	of	ADP
issue-534	22	45	government	government	NOUN
issue-534	22	46	(	(	PUNCT
issue-534	22	47	kovalchuk	kovalchuk	PROPN
issue-534	22	48	,	,	PUNCT
issue-534	22	49	2011	2011	NUM
issue-534	22	50	)	)	PUNCT
issue-534	22	51	.	.	PUNCT
issue-534	23	1	aristotle	aristotle	PROPN
issue-534	23	2	paid	pay	VERB
issue-534	23	3	a	a	DET
issue-534	23	4	lot	lot	NOUN
issue-534	23	5	of	of	ADP
issue-534	23	6	attention	attention	NOUN
issue-534	23	7	to	to	ADP
issue-534	23	8	the	the	DET
issue-534	23	9	question	question	NOUN
issue-534	23	10	of	of	ADP
issue-534	23	11	the	the	DET
issue-534	23	12	equitable	equitable	ADJ
issue-534	23	13	distribution	distribution	NOUN
issue-534	23	14	of	of	ADP
issue-534	23	15	social	social	ADJ
issue-534	23	16	resources	resource	NOUN
issue-534	23	17	,	,	PUNCT
issue-534	23	18	which	which	DET
issue-534	23	19	main	main	ADJ
issue-534	23	20	way	way	NOUN
issue-534	23	21	of	of	ADP
issue-534	23	22	accumulation	accumulation	NOUN
issue-534	23	23	and	and	CCONJ
issue-534	23	24	increase	increase	NOUN
issue-534	23	25	at	at	ADP
issue-534	23	26	all	all	DET
issue-534	23	27	times	time	NOUN
issue-534	23	28	was	be	AUX
issue-534	23	29	a	a	DET
issue-534	23	30	fiscal	fiscal	ADJ
issue-534	23	31	source	source	NOUN
issue-534	23	32	.	.	PUNCT
issue-534	24	1	after	after	ADV
issue-534	24	2	all	all	ADV
issue-534	24	3	,	,	PUNCT
issue-534	24	4	it	it	PRON
issue-534	24	5	is	be	AUX
issue-534	24	6	the	the	DET
issue-534	24	7	financial	financial	ADJ
issue-534	24	8	issues	issue	NOUN
issue-534	24	9	and	and	CCONJ
issue-534	24	10	the	the	DET
issue-534	24	11	taxation	taxation	NOUN
issue-534	24	12	problem	problem	NOUN
issue-534	24	13	–	–	PUNCT
issue-534	24	14	that	that	PRON
issue-534	24	15	is	be	AUX
issue-534	24	16	the	the	DET
issue-534	24	17	issues	issue	NOUN
issue-534	24	18	,	,	PUNCT
issue-534	24	19	on	on	ADP
issue-534	24	20	which	which	PRON
issue-534	24	21	the	the	DET
issue-534	24	22	citizen	citizen	NOUN
issue-534	24	23	constantly	constantly	ADV
issue-534	24	24	contacts	contact	VERB
issue-534	24	25	the	the	DET
issue-534	24	26	state	state	NOUN
issue-534	24	27	,	,	PUNCT
issue-534	24	28	judges	judge	VERB
issue-534	24	29	it	it	PRON
issue-534	24	30	,	,	PUNCT
issue-534	24	31	perceives	perceive	VERB
issue-534	24	32	or	or	CCONJ
issue-534	24	33	does	do	AUX
issue-534	24	34	not	not	PART
issue-534	24	35	perceive	perceive	VERB
issue-534	24	36	its	its	PRON
issue-534	24	37	legitimacy	legitimacy	NOUN
issue-534	24	38	and	and	CCONJ
issue-534	24	39	justice	justice	NOUN
issue-534	24	40	.	.	PUNCT
issue-534	25	1	problems	problem	NOUN
issue-534	25	2	of	of	ADP
issue-534	25	3	legal	legal	ADJ
issue-534	25	4	regulation	regulation	NOUN
issue-534	25	5	of	of	ADP
issue-534	25	6	taxation	taxation	NOUN
issue-534	25	7	and	and	CCONJ
issue-534	25	8	imposition	imposition	NOUN
issue-534	25	9	of	of	ADP
issue-534	25	10	taxes	taxis	NOUN
issue-534	25	11	were	be	AUX
issue-534	25	12	the	the	DET
issue-534	25	13	driving	drive	VERB
issue-534	25	14	force	force	NOUN
issue-534	25	15	through	through	ADP
issue-534	25	16	the	the	DET
issue-534	25	17	history	history	NOUN
issue-534	25	18	of	of	ADP
issue-534	25	19	the	the	DET
issue-534	25	20	state	state	NOUN
issue-534	25	21	and	and	CCONJ
issue-534	25	22	the	the	DET
issue-534	25	23	rights	right	NOUN
issue-534	25	24	of	of	ADP
issue-534	25	25	developed	develop	VERB
issue-534	25	26	european	european	ADJ
issue-534	25	27	countries	country	NOUN
issue-534	25	28	.	.	PUNCT
issue-534	26	1	so	so	ADV
issue-534	26	2	,	,	PUNCT
issue-534	26	3	the	the	DET
issue-534	26	4	legality	legality	NOUN
issue-534	26	5	of	of	ADP
issue-534	26	6	the	the	DET
issue-534	26	7	bases	basis	NOUN
issue-534	26	8	of	of	ADP
issue-534	26	9	the	the	DET
issue-534	26	10	taxation	taxation	NOUN
issue-534	26	11	,	,	PUNCT
issue-534	26	12	a	a	DET
issue-534	26	13	guarantee	guarantee	NOUN
issue-534	26	14	from	from	ADP
issue-534	26	15	any	any	DET
issue-534	26	16	increase	increase	NOUN
issue-534	26	17	in	in	ADP
issue-534	26	18	fiscal	fiscal	ADJ
issue-534	26	19	pressure	pressure	NOUN
issue-534	26	20	became	become	VERB
issue-534	26	21	one	one	NUM
issue-534	26	22	of	of	ADP
issue-534	26	23	the	the	DET
issue-534	26	24	main	main	ADJ
issue-534	26	25	goals	goal	NOUN
issue-534	26	26	of	of	ADP
issue-534	26	27	the	the	DET
issue-534	26	28	english	english	PROPN
issue-534	26	29	revolution	revolution	NOUN
issue-534	26	30	and	and	CCONJ
issue-534	26	31	civil	civil	ADJ
issue-534	26	32	war	war	NOUN
issue-534	26	33	of	of	ADP
issue-534	26	34	the	the	DET
issue-534	26	35	middle	middle	NOUN
issue-534	26	36	of	of	ADP
issue-534	26	37	the	the	DET
issue-534	26	38	17th	17th	ADJ
issue-534	26	39	century	century	NOUN
issue-534	26	40	(	(	PUNCT
issue-534	26	41	the	the	DET
issue-534	26	42	establishment	establishment	NOUN
issue-534	26	43	of	of	ADP
issue-534	26	44	taxes	taxis	NOUN
issue-534	26	45	by	by	ADP
issue-534	26	46	representatives	representative	NOUN
issue-534	26	47	of	of	ADP
issue-534	26	48	the	the	DET
issue-534	26	49	legislature	legislature	NOUN
issue-534	26	50	in	in	ADP
issue-534	26	51	the	the	DET
issue-534	26	52	parliament	parliament	NOUN
issue-534	26	53	,	,	PUNCT
issue-534	26	54	and	and	CCONJ
issue-534	26	55	not	not	PART
issue-534	26	56	the	the	DET
issue-534	26	57	king	king	NOUN
issue-534	26	58	’s	’s	PART
issue-534	26	59	arbitrariness	arbitrariness	NOUN
issue-534	26	60	)	)	PUNCT
issue-534	26	61	.	.	PUNCT
issue-534	27	1	one	one	NUM
issue-534	27	2	of	of	ADP
issue-534	27	3	the	the	DET
issue-534	27	4	main	main	ADJ
issue-534	27	5	reasons	reason	NOUN
issue-534	27	6	for	for	ADP
issue-534	27	7	the	the	DET
issue-534	27	8	liberation	liberation	NOUN
issue-534	27	9	war	war	NOUN
issue-534	27	10	and	and	CCONJ
issue-534	27	11	the	the	DET
issue-534	27	12	revolution	revolution	NOUN
issue-534	27	13	of	of	ADP
issue-534	27	14	the	the	DET
issue-534	27	15	second	second	ADJ
issue-534	27	16	half	half	NOUN
issue-534	27	17	of	of	ADP
issue-534	27	18	the	the	DET
issue-534	27	19	eighteenth	eighteenth	ADJ
issue-534	27	20	century	century	NOUN
issue-534	27	21	in	in	ADP
issue-534	27	22	north	north	PROPN
issue-534	27	23	america	america	PROPN
issue-534	27	24	and	and	CCONJ
issue-534	27	25	the	the	DET
issue-534	27	26	formation	formation	NOUN
issue-534	27	27	of	of	ADP
issue-534	27	28	the	the	DET
issue-534	27	29	united	united	PROPN
issue-534	27	30	states	states	PROPN
issue-534	27	31	was	be	AUX
issue-534	27	32	an	an	DET
issue-534	27	33	arbitrary	arbitrary	ADJ
issue-534	27	34	baltic	baltic	ADJ
issue-534	27	35	journal	journal	NOUN
issue-534	27	36	of	of	ADP
issue-534	27	37	economic	economic	ADJ
issue-534	27	38	studies	study	NOUN
issue-534	27	39	47	47	NUM
issue-534	27	40	vol	vol	NOUN
issue-534	27	41	.	.	PROPN
issue-534	28	1	4	4	NUM
issue-534	28	2	,	,	PUNCT
issue-534	28	3	no	no	INTJ
issue-534	28	4	.	.	NOUN
issue-534	28	5	5	5	NUM
issue-534	28	6	,	,	PUNCT
issue-534	28	7	2018	2018	NUM
issue-534	28	8	increase	increase	NOUN
issue-534	28	9	and	and	CCONJ
issue-534	28	10	the	the	DET
issue-534	28	11	imposition	imposition	NOUN
issue-534	28	12	of	of	ADP
issue-534	28	13	taxes	taxis	NOUN
issue-534	28	14	on	on	ADP
issue-534	28	15	the	the	DET
issue-534	28	16	colonies	colony	NOUN
issue-534	28	17	by	by	ADP
issue-534	28	18	the	the	DET
issue-534	28	19	english	english	ADJ
issue-534	28	20	crown	crown	NOUN
issue-534	28	21	–	–	PUNCT
issue-534	28	22	stamp	stamp	NOUN
issue-534	28	23	duty	duty	NOUN
issue-534	28	24	,	,	PUNCT
issue-534	28	25	the	the	DET
issue-534	28	26	excise	excise	NOUN
issue-534	28	27	tax	tax	NOUN
issue-534	28	28	on	on	ADP
issue-534	28	29	tea	tea	NOUN
issue-534	28	30	and	and	CCONJ
issue-534	28	31	other	other	ADJ
issue-534	28	32	goods	good	NOUN
issue-534	28	33	.	.	PUNCT
issue-534	29	1	the	the	DET
issue-534	29	2	so	so	ADV
issue-534	29	3	-	-	PUNCT
issue-534	29	4	called	call	VERB
issue-534	29	5	bourgeois	bourgeois	ADJ
issue-534	29	6	revolutions	revolution	NOUN
issue-534	29	7	over	over	ADP
issue-534	29	8	the	the	DET
issue-534	29	9	next	next	ADJ
issue-534	29	10	half	half	ADJ
issue-534	29	11	-	-	PUNCT
issue-534	29	12	century	century	NOUN
issue-534	29	13	,	,	PUNCT
issue-534	29	14	since	since	SCONJ
issue-534	29	15	the	the	DET
issue-534	29	16	great	great	ADJ
issue-534	29	17	french	french	ADJ
issue-534	29	18	revolution	revolution	NOUN
issue-534	29	19	,	,	PUNCT
issue-534	29	20	broke	break	VERB
issue-534	29	21	out	out	ADP
issue-534	29	22	as	as	ADP
issue-534	29	23	a	a	DET
issue-534	29	24	result	result	NOUN
issue-534	29	25	of	of	ADP
issue-534	29	26	the	the	DET
issue-534	29	27	injustice	injustice	NOUN
issue-534	29	28	of	of	ADP
issue-534	29	29	class	class	NOUN
issue-534	29	30	feudal	feudal	ADJ
issue-534	29	31	taxation	taxation	NOUN
issue-534	29	32	.	.	PUNCT
issue-534	30	1	these	these	DET
issue-534	30	2	revolutions	revolution	NOUN
issue-534	30	3	had	have	VERB
issue-534	30	4	a	a	DET
issue-534	30	5	protest	protest	NOUN
issue-534	30	6	against	against	ADP
issue-534	30	7	the	the	DET
issue-534	30	8	injustice	injustice	NOUN
issue-534	30	9	and	and	CCONJ
issue-534	30	10	the	the	DET
issue-534	30	11	unlawful	unlawful	ADJ
issue-534	30	12	nature	nature	NOUN
issue-534	30	13	of	of	ADP
issue-534	30	14	taxation	taxation	NOUN
issue-534	30	15	as	as	ADP
issue-534	30	16	one	one	NUM
issue-534	30	17	of	of	ADP
issue-534	30	18	the	the	DET
issue-534	30	19	main	main	ADJ
issue-534	30	20	factors	factor	NOUN
issue-534	30	21	.	.	PUNCT
issue-534	31	1	2	2	X
issue-534	31	2	.	.	X
issue-534	31	3	the	the	DET
issue-534	31	4	state	state	NOUN
issue-534	31	5	of	of	ADP
issue-534	31	6	scientific	scientific	ADJ
issue-534	31	7	research	research	NOUN
issue-534	31	8	recognition	recognition	NOUN
issue-534	31	9	and	and	CCONJ
issue-534	31	10	non	non	NOUN
issue-534	31	11	-	-	NOUN
issue-534	31	12	recognition	recognition	NOUN
issue-534	31	13	of	of	ADP
issue-534	31	14	the	the	DET
issue-534	31	15	state	state	NOUN
issue-534	31	16	by	by	ADP
issue-534	31	17	citizens	citizen	NOUN
issue-534	31	18	,	,	PUNCT
issue-534	31	19	its	its	PRON
issue-534	31	20	support	support	NOUN
issue-534	31	21	or	or	CCONJ
issue-534	31	22	vice	vice	NOUN
issue-534	31	23	versa	versa	ADV
issue-534	31	24	,	,	PUNCT
issue-534	31	25	protest	protest	NOUN
issue-534	31	26	movement	movement	NOUN
issue-534	31	27	,	,	PUNCT
issue-534	31	28	often	often	ADV
issue-534	31	29	are	be	AUX
issue-534	31	30	based	base	VERB
issue-534	31	31	on	on	ADP
issue-534	31	32	the	the	DET
issue-534	31	33	effectiveness	effectiveness	NOUN
issue-534	31	34	,	,	PUNCT
issue-534	31	35	social	social	ADJ
issue-534	31	36	targeting	targeting	NOUN
issue-534	31	37	of	of	ADP
issue-534	31	38	the	the	DET
issue-534	31	39	tax	tax	NOUN
issue-534	31	40	policy	policy	NOUN
issue-534	31	41	of	of	ADP
issue-534	31	42	the	the	DET
issue-534	31	43	state	state	NOUN
issue-534	31	44	and	and	CCONJ
issue-534	31	45	its	its	PRON
issue-534	31	46	legal	legal	ADJ
issue-534	31	47	consolidation	consolidation	NOUN
issue-534	31	48	.	.	PUNCT
issue-534	32	1	moreover	moreover	ADV
issue-534	32	2	,	,	PUNCT
issue-534	32	3	the	the	DET
issue-534	32	4	civilizational	civilizational	ADJ
issue-534	32	5	peculiarities	peculiarity	NOUN
issue-534	32	6	of	of	ADP
issue-534	32	7	any	any	DET
issue-534	32	8	society	society	NOUN
issue-534	32	9	are	be	AUX
issue-534	32	10	based	base	VERB
issue-534	32	11	on	on	ADP
issue-534	32	12	the	the	DET
issue-534	32	13	understanding	understanding	NOUN
issue-534	32	14	and	and	CCONJ
issue-534	32	15	perception	perception	NOUN
issue-534	32	16	of	of	ADP
issue-534	32	17	legal	legal	ADJ
issue-534	32	18	personality	personality	NOUN
issue-534	32	19	,	,	PUNCT
issue-534	32	20	particularly	particularly	ADV
issue-534	32	21	,	,	PUNCT
issue-534	32	22	in	in	ADP
issue-534	32	23	the	the	DET
issue-534	32	24	field	field	NOUN
issue-534	32	25	of	of	ADP
issue-534	32	26	taxation	taxation	NOUN
issue-534	32	27	.	.	PUNCT
issue-534	33	1	its	its	PRON
issue-534	33	2	extreme	extreme	ADJ
issue-534	33	3	expressions	expression	NOUN
issue-534	33	4	are	be	AUX
issue-534	33	5	rooted	root	VERB
issue-534	33	6	in	in	ADP
issue-534	33	7	the	the	DET
issue-534	33	8	history	history	NOUN
issue-534	33	9	of	of	ADP
issue-534	33	10	the	the	DET
issue-534	33	11	ancient	ancient	ADJ
issue-534	33	12	eastern	eastern	ADJ
issue-534	33	13	society	society	NOUN
issue-534	33	14	,	,	PUNCT
issue-534	33	15	collective	collective	ADJ
issue-534	33	16	,	,	PUNCT
issue-534	33	17	communal	communal	ADJ
issue-534	33	18	personality	personality	NOUN
issue-534	33	19	,	,	PUNCT
issue-534	33	20	subordination	subordination	NOUN
issue-534	33	21	to	to	ADP
issue-534	33	22	collective	collective	ADJ
issue-534	33	23	,	,	PUNCT
issue-534	33	24	caste	caste	NOUN
issue-534	33	25	-	-	PUNCT
issue-534	33	26	ridden	ride	VERB
issue-534	33	27	,	,	PUNCT
issue-534	33	28	and	and	CCONJ
issue-534	33	29	state	state	NOUN
issue-534	33	30	legal	legal	ADJ
issue-534	33	31	personality	personality	NOUN
issue-534	33	32	.	.	PUNCT
issue-534	34	1	this	this	DET
issue-534	34	2	tradition	tradition	NOUN
issue-534	34	3	has	have	AUX
issue-534	34	4	gone	go	VERB
issue-534	34	5	through	through	ADP
issue-534	34	6	our	our	PRON
issue-534	34	7	time	time	NOUN
issue-534	34	8	through	through	ADP
issue-534	34	9	hinduism	hinduism	NOUN
issue-534	34	10	,	,	PUNCT
issue-534	34	11	confucianism	confucianism	PROPN
issue-534	34	12	,	,	PUNCT
issue-534	34	13	the	the	DET
issue-534	34	14	ideology	ideology	NOUN
issue-534	34	15	of	of	ADP
issue-534	34	16	the	the	DET
issue-534	34	17	golden	golden	ADJ
issue-534	34	18	horde	horde	NOUN
issue-534	34	19	and	and	CCONJ
issue-534	34	20	other	other	ADJ
issue-534	34	21	eastern	eastern	ADJ
issue-534	34	22	despots	despot	NOUN
issue-534	34	23	.	.	PUNCT
issue-534	35	1	western	western	ADJ
issue-534	35	2	tradition	tradition	NOUN
issue-534	35	3	–	–	PUNCT
issue-534	35	4	is	be	AUX
issue-534	35	5	a	a	DET
issue-534	35	6	developed	developed	ADJ
issue-534	35	7	individualism	individualism	NOUN
issue-534	35	8	,	,	PUNCT
issue-534	35	9	individual	individual	ADJ
issue-534	35	10	legal	legal	ADJ
issue-534	35	11	personality	personality	NOUN
issue-534	35	12	,	,	PUNCT
issue-534	35	13	the	the	DET
issue-534	35	14	value	value	NOUN
issue-534	35	15	of	of	ADP
issue-534	35	16	a	a	DET
issue-534	35	17	full	full	ADJ
issue-534	35	18	personality	personality	NOUN
issue-534	35	19	,	,	PUNCT
issue-534	35	20	which	which	PRON
issue-534	35	21	is	be	AUX
issue-534	35	22	coming	come	VERB
issue-534	35	23	from	from	ADP
issue-534	35	24	the	the	DET
issue-534	35	25	ancient	ancient	ADJ
issue-534	35	26	world	world	NOUN
issue-534	35	27	–	–	PUNCT
issue-534	35	28	that	that	PRON
issue-534	35	29	is	be	AUX
issue-534	35	30	full	full	ADJ
issue-534	35	31	citizenship	citizenship	NOUN
issue-534	35	32	in	in	ADP
issue-534	35	33	the	the	DET
issue-534	35	34	policies	policy	NOUN
issue-534	35	35	of	of	ADP
issue-534	35	36	ancient	ancient	ADJ
issue-534	35	37	greece	greece	PROPN
issue-534	35	38	and	and	CCONJ
issue-534	35	39	the	the	DET
issue-534	35	40	development	development	NOUN
issue-534	35	41	of	of	ADP
issue-534	35	42	private	private	ADJ
issue-534	35	43	property	property	NOUN
issue-534	35	44	and	and	CCONJ
issue-534	35	45	related	relate	VERB
issue-534	35	46	property	property	NOUN
issue-534	35	47	relations	relation	NOUN
issue-534	35	48	in	in	ADP
issue-534	35	49	ancient	ancient	ADJ
issue-534	35	50	rome	rome	PROPN
issue-534	35	51	(	(	PUNCT
issue-534	35	52	kalynovskyi	kalynovskyi	NOUN
issue-534	35	53	,	,	PUNCT
issue-534	35	54	2008	2008	NUM
issue-534	35	55	)	)	PUNCT
issue-534	35	56	.	.	PUNCT
issue-534	36	1	legal	legal	ADJ
issue-534	36	2	personality	personality	NOUN
issue-534	36	3	was	be	AUX
issue-534	36	4	historically	historically	ADV
issue-534	36	5	formed	form	VERB
issue-534	36	6	not	not	PART
issue-534	36	7	only	only	ADV
issue-534	36	8	in	in	ADP
issue-534	36	9	the	the	DET
issue-534	36	10	field	field	NOUN
issue-534	36	11	of	of	ADP
issue-534	36	12	state	state	NOUN
issue-534	36	13	law	law	NOUN
issue-534	36	14	and	and	CCONJ
issue-534	36	15	the	the	DET
issue-534	36	16	existence	existence	NOUN
issue-534	36	17	of	of	ADP
issue-534	36	18	civil	civil	ADJ
issue-534	36	19	rights	right	NOUN
issue-534	36	20	but	but	CCONJ
issue-534	36	21	also	also	ADV
issue-534	36	22	in	in	ADP
issue-534	36	23	the	the	DET
issue-534	36	24	taxation	taxation	NOUN
issue-534	36	25	field	field	NOUN
issue-534	36	26	.	.	PUNCT
issue-534	37	1	western	western	ADJ
issue-534	37	2	tradition	tradition	NOUN
issue-534	37	3	is	be	AUX
issue-534	37	4	the	the	DET
issue-534	37	5	personality	personality	NOUN
issue-534	37	6	of	of	ADP
issue-534	37	7	the	the	DET
issue-534	37	8	subject	subject	NOUN
issue-534	37	9	of	of	ADP
issue-534	37	10	taxation	taxation	NOUN
issue-534	37	11	,	,	PUNCT
issue-534	37	12	oriental	oriental	ADJ
issue-534	37	13	is	be	AUX
issue-534	37	14	the	the	DET
issue-534	37	15	collectivity	collectivity	NOUN
issue-534	37	16	,	,	PUNCT
issue-534	37	17	community	community	NOUN
issue-534	37	18	.	.	PUNCT
issue-534	38	1	ukraine	ukraine	PROPN
issue-534	38	2	,	,	PUNCT
issue-534	38	3	after	after	ADP
issue-534	38	4	the	the	DET
issue-534	38	5	annexation	annexation	NOUN
issue-534	38	6	of	of	ADP
issue-534	38	7	its	its	PRON
issue-534	38	8	territory	territory	NOUN
issue-534	38	9	and	and	CCONJ
issue-534	38	10	the	the	DET
issue-534	38	11	elimination	elimination	NOUN
issue-534	38	12	of	of	ADP
issue-534	38	13	autonomy	autonomy	NOUN
issue-534	38	14	by	by	ADP
issue-534	38	15	the	the	DET
issue-534	38	16	russian	russian	ADJ
issue-534	38	17	empire	empire	NOUN
issue-534	38	18	at	at	ADP
issue-534	38	19	the	the	DET
issue-534	38	20	end	end	NOUN
issue-534	38	21	of	of	ADP
issue-534	38	22	the	the	DET
issue-534	38	23	eighteenth	eighteenth	ADJ
issue-534	38	24	century	century	NOUN
issue-534	38	25	,	,	PUNCT
issue-534	38	26	had	have	AUX
issue-534	38	27	differed	differ	VERB
issue-534	38	28	by	by	ADP
issue-534	38	29	the	the	DET
issue-534	38	30	prevalence	prevalence	NOUN
issue-534	38	31	of	of	ADP
issue-534	38	32	an	an	DET
issue-534	38	33	inherited	inherit	VERB
issue-534	38	34	form	form	NOUN
issue-534	38	35	of	of	ADP
issue-534	38	36	peasant	peasant	ADJ
issue-534	38	37	land	land	NOUN
issue-534	38	38	tenure	tenure	NOUN
issue-534	38	39	with	with	ADP
issue-534	38	40	individual	individual	ADJ
issue-534	38	41	taxation	taxation	NOUN
issue-534	38	42	.	.	PUNCT
issue-534	39	1	we	we	PRON
issue-534	39	2	mean	mean	VERB
issue-534	39	3	that	that	SCONJ
issue-534	39	4	the	the	DET
issue-534	39	5	western	western	ADJ
issue-534	39	6	tradition	tradition	NOUN
issue-534	39	7	of	of	ADP
issue-534	39	8	legal	legal	ADJ
issue-534	39	9	personality	personality	NOUN
issue-534	39	10	was	be	AUX
issue-534	39	11	more	more	ADV
issue-534	39	12	prominent	prominent	ADJ
issue-534	39	13	.	.	PUNCT
issue-534	40	1	the	the	DET
issue-534	40	2	subject	subject	NOUN
issue-534	40	3	of	of	ADP
issue-534	40	4	land	land	NOUN
issue-534	40	5	use	use	NOUN
issue-534	40	6	and	and	CCONJ
issue-534	40	7	,	,	PUNCT
issue-534	40	8	accordingly	accordingly	ADV
issue-534	40	9	,	,	PUNCT
issue-534	40	10	taxation	taxation	NOUN
issue-534	40	11	was	be	AUX
issue-534	40	12	the	the	DET
issue-534	40	13	peasant	peasant	ADJ
issue-534	40	14	community	community	NOUN
issue-534	40	15	with	with	ADP
issue-534	40	16	its	its	PRON
issue-534	40	17	circular	circular	ADJ
issue-534	40	18	guarantee	guarantee	NOUN
issue-534	40	19	on	on	ADP
issue-534	40	20	the	the	DET
issue-534	40	21	ethnic	ethnic	ADJ
issue-534	40	22	russian	russian	ADJ
issue-534	40	23	lands	land	NOUN
issue-534	40	24	.	.	PUNCT
issue-534	41	1	that	that	PRON
issue-534	41	2	is	is	ADV
issue-534	41	3	,	,	PUNCT
issue-534	41	4	there	there	PRON
issue-534	41	5	were	be	VERB
issue-534	41	6	mostly	mostly	ADV
issue-534	41	7	manifestations	manifestation	NOUN
issue-534	41	8	of	of	ADP
issue-534	41	9	the	the	DET
issue-534	41	10	eastern	eastern	ADJ
issue-534	41	11	tradition	tradition	NOUN
issue-534	41	12	(	(	PUNCT
issue-534	41	13	holovko	holovko	NOUN
issue-534	41	14	,	,	PUNCT
issue-534	41	15	(	(	PUNCT
issue-534	41	16	2006	2006	NUM
issue-534	41	17	)	)	PUNCT
issue-534	41	18	.	.	PUNCT
issue-534	42	1	however	however	ADV
issue-534	42	2	,	,	PUNCT
issue-534	42	3	in	in	ADP
issue-534	42	4	the	the	DET
issue-534	42	5	eastern	eastern	ADJ
issue-534	42	6	part	part	NOUN
issue-534	42	7	of	of	ADP
issue-534	42	8	the	the	DET
issue-534	42	9	ukrainian	ukrainian	ADJ
issue-534	42	10	lands	land	NOUN
issue-534	42	11	in	in	ADP
issue-534	42	12	the	the	DET
issue-534	42	13	russian	russian	ADJ
issue-534	42	14	empire	empire	NOUN
issue-534	42	15	,	,	PUNCT
issue-534	42	16	the	the	DET
issue-534	42	17	land	land	NOUN
issue-534	42	18	community	community	NOUN
issue-534	42	19	as	as	ADP
issue-534	42	20	a	a	DET
issue-534	42	21	land	land	NOUN
issue-534	42	22	tenure	tenure	NOUN
issue-534	42	23	subject	subject	NOUN
issue-534	42	24	also	also	ADV
issue-534	42	25	took	take	VERB
issue-534	42	26	place	place	NOUN
issue-534	42	27	.	.	PUNCT
issue-534	43	1	the	the	DET
issue-534	43	2	collapse	collapse	NOUN
issue-534	43	3	of	of	ADP
issue-534	43	4	collective	collective	ADJ
issue-534	43	5	legal	legal	ADJ
issue-534	43	6	personality	personality	NOUN
issue-534	43	7	in	in	ADP
issue-534	43	8	the	the	DET
issue-534	43	9	field	field	NOUN
issue-534	43	10	of	of	ADP
issue-534	43	11	land	land	NOUN
issue-534	43	12	management	management	NOUN
issue-534	43	13	and	and	CCONJ
issue-534	43	14	taxation	taxation	NOUN
issue-534	43	15	was	be	AUX
issue-534	43	16	the	the	DET
issue-534	43	17	main	main	ADJ
issue-534	43	18	goal	goal	NOUN
issue-534	43	19	of	of	ADP
issue-534	43	20	stolypin	stolypin	NOUN
issue-534	43	21	’s	’s	PART
issue-534	43	22	agrarian	agrarian	ADJ
issue-534	43	23	reforms	reform	NOUN
issue-534	43	24	of	of	ADP
issue-534	43	25	1906	1906	NUM
issue-534	43	26	-	-	SYM
issue-534	43	27	1911	1911	NUM
issue-534	43	28	.	.	PUNCT
issue-534	44	1	3	3	X
issue-534	44	2	.	.	X
issue-534	44	3	presentation	presentation	NOUN
issue-534	44	4	of	of	ADP
issue-534	44	5	the	the	DET
issue-534	44	6	main	main	ADJ
issue-534	44	7	material	material	NOUN
issue-534	44	8	so	so	ADV
issue-534	44	9	,	,	PUNCT
issue-534	44	10	at	at	ADP
issue-534	44	11	the	the	DET
issue-534	44	12	beginning	beginning	NOUN
issue-534	44	13	of	of	ADP
issue-534	44	14	the	the	DET
issue-534	44	15	twentieth	twentieth	ADJ
issue-534	44	16	century	century	NOUN
issue-534	44	17	,	,	PUNCT
issue-534	44	18	ukraine	ukraine	PROPN
issue-534	44	19	had	have	VERB
issue-534	44	20	a	a	DET
issue-534	44	21	stable	stable	ADJ
issue-534	44	22	legal	legal	ADJ
issue-534	44	23	tradition	tradition	NOUN
issue-534	44	24	in	in	ADP
issue-534	44	25	the	the	DET
issue-534	44	26	field	field	NOUN
issue-534	44	27	of	of	ADP
issue-534	44	28	taxation	taxation	NOUN
issue-534	44	29	,	,	PUNCT
issue-534	44	30	which	which	PRON
issue-534	44	31	was	be	AUX
issue-534	44	32	really	really	ADV
issue-534	44	33	close	close	ADJ
issue-534	44	34	to	to	ADP
issue-534	44	35	european	european	ADJ
issue-534	44	36	ones	one	NOUN
issue-534	44	37	.	.	PUNCT
issue-534	45	1	that	that	PRON
issue-534	45	2	is	be	AUX
issue-534	45	3	why	why	SCONJ
issue-534	45	4	even	even	ADV
issue-534	45	5	today	today	NOUN
issue-534	45	6	,	,	PUNCT
issue-534	45	7	in	in	ADP
issue-534	45	8	the	the	DET
issue-534	45	9	conditions	condition	NOUN
issue-534	45	10	of	of	ADP
issue-534	45	11	the	the	DET
issue-534	45	12	decisive	decisive	ADJ
issue-534	45	13	and	and	CCONJ
issue-534	45	14	responsible	responsible	ADJ
issue-534	45	15	movement	movement	NOUN
issue-534	45	16	of	of	ADP
issue-534	45	17	ukraine	ukraine	NOUN
issue-534	45	18	towards	towards	ADP
issue-534	45	19	european	european	PROPN
issue-534	45	20	community	community	PROPN
issue-534	45	21	,	,	PUNCT
issue-534	45	22	its	its	PRON
issue-534	45	23	society	society	NOUN
issue-534	45	24	has	have	VERB
issue-534	45	25	historic	historic	ADJ
issue-534	45	26	law	law	NOUN
issue-534	45	27	-	-	PUNCT
issue-534	45	28	conscious	conscious	ADJ
issue-534	45	29	and	and	CCONJ
issue-534	45	30	mental	mental	ADJ
issue-534	45	31	orientations	orientation	NOUN
issue-534	45	32	,	,	PUNCT
issue-534	45	33	which	which	PRON
issue-534	45	34	were	be	AUX
issue-534	45	35	formed	form	VERB
issue-534	45	36	for	for	ADP
issue-534	45	37	centuries	century	NOUN
issue-534	45	38	.	.	PUNCT
issue-534	46	1	these	these	DET
issue-534	46	2	orientations	orientation	NOUN
issue-534	46	3	were	be	AUX
issue-534	46	4	directed	direct	VERB
issue-534	46	5	to	to	ADP
issue-534	46	6	the	the	DET
issue-534	46	7	western	western	ADJ
issue-534	46	8	tradition	tradition	NOUN
issue-534	46	9	of	of	ADP
issue-534	46	10	tax	tax	NOUN
issue-534	46	11	perception	perception	NOUN
issue-534	46	12	and	and	CCONJ
issue-534	46	13	the	the	DET
issue-534	46	14	legal	legal	ADJ
issue-534	46	15	basis	basis	NOUN
issue-534	46	16	for	for	ADP
issue-534	46	17	their	their	PRON
issue-534	46	18	collection	collection	NOUN
issue-534	46	19	.	.	PUNCT
issue-534	47	1	at	at	ADP
issue-534	47	2	the	the	DET
issue-534	47	3	same	same	ADJ
issue-534	47	4	time	time	NOUN
issue-534	47	5	,	,	PUNCT
issue-534	47	6	measures	measure	NOUN
issue-534	47	7	of	of	ADP
issue-534	47	8	integration	integration	NOUN
issue-534	47	9	and	and	CCONJ
issue-534	47	10	reformation	reformation	NOUN
issue-534	47	11	in	in	ADP
issue-534	47	12	the	the	DET
issue-534	47	13	fiscal	fiscal	ADJ
issue-534	47	14	sphere	sphere	NOUN
issue-534	47	15	should	should	AUX
issue-534	47	16	take	take	VERB
issue-534	47	17	into	into	ADP
issue-534	47	18	account	account	NOUN
issue-534	47	19	all	all	DET
issue-534	47	20	the	the	DET
issue-534	47	21	peculiarities	peculiarity	NOUN
issue-534	47	22	of	of	ADP
issue-534	47	23	the	the	DET
issue-534	47	24	transitional	transitional	ADJ
issue-534	47	25	period	period	NOUN
issue-534	47	26	(	(	PUNCT
issue-534	47	27	today	today	NOUN
issue-534	47	28	ukraine	ukraine	NOUN
issue-534	47	29	can	can	AUX
issue-534	47	30	reasonably	reasonably	ADV
issue-534	47	31	be	be	AUX
issue-534	47	32	considered	consider	VERB
issue-534	47	33	as	as	ADP
issue-534	47	34	a	a	DET
issue-534	47	35	social	social	ADJ
issue-534	47	36	system	system	NOUN
issue-534	47	37	of	of	ADP
issue-534	47	38	transitive	transitive	ADJ
issue-534	47	39	states	state	NOUN
issue-534	47	40	and	and	CCONJ
issue-534	47	41	rights	right	NOUN
issue-534	47	42	(	(	PUNCT
issue-534	47	43	matvieieva	matvieieva	PROPN
issue-534	47	44	,	,	PUNCT
issue-534	47	45	2015	2015	NUM
issue-534	47	46	)	)	PUNCT
issue-534	47	47	)	)	PUNCT
issue-534	47	48	.	.	PUNCT
issue-534	48	1	it	it	PRON
issue-534	48	2	is	be	AUX
issue-534	48	3	also	also	ADV
issue-534	48	4	important	important	ADJ
issue-534	48	5	to	to	PART
issue-534	48	6	fulfil	fulfil	VERB
issue-534	48	7	the	the	DET
issue-534	48	8	financial	financial	ADJ
issue-534	48	9	sovereignty	sovereignty	NOUN
issue-534	48	10	of	of	ADP
issue-534	48	11	ukraine	ukraine	NOUN
issue-534	48	12	in	in	ADP
issue-534	48	13	the	the	DET
issue-534	48	14	context	context	NOUN
issue-534	48	15	of	of	ADP
issue-534	48	16	improving	improve	VERB
issue-534	48	17	its	its	PRON
issue-534	48	18	tax	tax	NOUN
issue-534	48	19	system	system	NOUN
issue-534	48	20	and	and	CCONJ
issue-534	48	21	its	its	PRON
issue-534	48	22	legal	legal	ADJ
issue-534	48	23	basis	basis	NOUN
issue-534	48	24	(	(	PUNCT
issue-534	48	25	bytiak	bytiak	PROPN
issue-534	48	26	,	,	PUNCT
issue-534	48	27	yakoviuka	yakoviuka	PRON
issue-534	48	28	,	,	PUNCT
issue-534	48	29	2010	2010	NUM
issue-534	48	30	)	)	PUNCT
issue-534	48	31	.	.	PUNCT
issue-534	49	1	an	an	DET
issue-534	49	2	intellectual	intellectual	ADJ
issue-534	49	3	and	and	CCONJ
issue-534	49	4	methodological	methodological	ADJ
issue-534	49	5	discussion	discussion	NOUN
issue-534	49	6	of	of	ADP
issue-534	49	7	the	the	DET
issue-534	49	8	jusnaturalist	jusnaturalist	NOUN
issue-534	49	9	and	and	CCONJ
issue-534	49	10	juspositivistic	juspositivistic	ADJ
issue-534	49	11	understanding	understanding	NOUN
issue-534	49	12	of	of	ADP
issue-534	49	13	the	the	DET
issue-534	49	14	law	law	NOUN
issue-534	49	15	,	,	PUNCT
issue-534	49	16	including	include	VERB
issue-534	49	17	tax	tax	NOUN
issue-534	49	18	law	law	NOUN
issue-534	49	19	,	,	PUNCT
issue-534	49	20	was	be	AUX
issue-534	49	21	taken	take	VERB
issue-534	49	22	place	place	NOUN
issue-534	49	23	in	in	ADP
issue-534	49	24	western	western	ADJ
issue-534	49	25	legal	legal	ADJ
issue-534	49	26	tradition	tradition	NOUN
issue-534	49	27	.	.	PUNCT
issue-534	50	1	this	this	DET
issue-534	50	2	discussion	discussion	NOUN
issue-534	50	3	has	have	AUX
issue-534	50	4	reached	reach	VERB
issue-534	50	5	such	such	DET
issue-534	50	6	a	a	DET
issue-534	50	7	level	level	NOUN
issue-534	50	8	of	of	ADP
issue-534	50	9	scientific	scientific	ADJ
issue-534	50	10	compromises	compromise	NOUN
issue-534	50	11	for	for	ADP
issue-534	50	12	today	today	NOUN
issue-534	50	13	when	when	SCONJ
issue-534	50	14	even	even	ADV
issue-534	50	15	a	a	DET
issue-534	50	16	positivist	positivist	ADJ
issue-534	50	17	understanding	understanding	NOUN
issue-534	50	18	of	of	ADP
issue-534	50	19	the	the	DET
issue-534	50	20	legal	legal	ADJ
issue-534	50	21	world	world	NOUN
issue-534	50	22	admits	admit	VERB
issue-534	50	23	the	the	DET
issue-534	50	24	existence	existence	NOUN
issue-534	50	25	and	and	CCONJ
issue-534	50	26	necessity	necessity	NOUN
issue-534	50	27	of	of	ADP
issue-534	50	28	morality	morality	NOUN
issue-534	50	29	(	(	PUNCT
issue-534	50	30	fuller	full	ADJ
issue-534	50	31	,	,	PUNCT
issue-534	50	32	1999	1999	NUM
issue-534	50	33	)	)	PUNCT
issue-534	50	34	,	,	PUNCT
issue-534	50	35	values	value	NOUN
issue-534	50	36	in	in	ADP
issue-534	50	37	the	the	DET
issue-534	50	38	law	law	NOUN
issue-534	50	39	and	and	CCONJ
issue-534	50	40	the	the	DET
issue-534	50	41	corresponding	corresponding	ADJ
issue-534	50	42	legal	legal	ADJ
issue-534	50	43	principles	principle	NOUN
issue-534	50	44	.	.	PUNCT
issue-534	51	1	taking	take	VERB
issue-534	51	2	into	into	ADP
issue-534	51	3	account	account	NOUN
issue-534	51	4	the	the	DET
issue-534	51	5	fact	fact	NOUN
issue-534	51	6	that	that	SCONJ
issue-534	51	7	the	the	DET
issue-534	51	8	main	main	ADJ
issue-534	51	9	source	source	NOUN
issue-534	51	10	of	of	ADP
issue-534	51	11	formation	formation	NOUN
issue-534	51	12	of	of	ADP
issue-534	51	13	the	the	DET
issue-534	51	14	revenue	revenue	NOUN
issue-534	51	15	part	part	NOUN
issue-534	51	16	of	of	ADP
issue-534	51	17	the	the	DET
issue-534	51	18	state	state	NOUN
issue-534	51	19	budget	budget	NOUN
issue-534	51	20	in	in	ADP
issue-534	51	21	ukraine	ukraine	PROPN
issue-534	51	22	is	be	AUX
issue-534	51	23	taxes	taxis	NOUN
issue-534	51	24	,	,	PUNCT
issue-534	51	25	we	we	PRON
issue-534	51	26	can	can	AUX
issue-534	51	27	say	say	VERB
issue-534	51	28	that	that	SCONJ
issue-534	51	29	the	the	DET
issue-534	51	30	issue	issue	NOUN
issue-534	51	31	of	of	ADP
issue-534	51	32	legal	legal	ADJ
issue-534	51	33	regulation	regulation	NOUN
issue-534	51	34	of	of	ADP
issue-534	51	35	taxation	taxation	NOUN
issue-534	51	36	is	be	AUX
issue-534	51	37	considered	consider	VERB
issue-534	51	38	to	to	PART
issue-534	51	39	be	be	AUX
issue-534	51	40	the	the	DET
issue-534	51	41	most	most	ADV
issue-534	51	42	urgent	urgent	ADJ
issue-534	51	43	question	question	NOUN
issue-534	51	44	.	.	PUNCT
issue-534	52	1	that	that	PRON
issue-534	52	2	is	be	AUX
issue-534	52	3	why	why	SCONJ
issue-534	52	4	,	,	PUNCT
issue-534	52	5	at	at	ADP
issue-534	52	6	the	the	DET
issue-534	52	7	present	present	ADJ
issue-534	52	8	stage	stage	NOUN
issue-534	52	9	,	,	PUNCT
issue-534	52	10	tax	tax	NOUN
issue-534	52	11	reforms	reform	NOUN
issue-534	52	12	and	and	CCONJ
issue-534	52	13	transformations	transformation	NOUN
issue-534	52	14	take	take	VERB
issue-534	52	15	a	a	DET
issue-534	52	16	prominent	prominent	ADJ
issue-534	52	17	place	place	NOUN
issue-534	52	18	in	in	ADP
issue-534	52	19	the	the	DET
issue-534	52	20	processes	process	NOUN
issue-534	52	21	of	of	ADP
issue-534	52	22	improving	improve	VERB
issue-534	52	23	market	market	NOUN
issue-534	52	24	relations	relation	NOUN
issue-534	52	25	.	.	PUNCT
issue-534	53	1	the	the	DET
issue-534	53	2	process	process	NOUN
issue-534	53	3	of	of	ADP
issue-534	53	4	restructuring	restructure	VERB
issue-534	53	5	the	the	DET
issue-534	53	6	tax	tax	NOUN
issue-534	53	7	system	system	NOUN
issue-534	53	8	of	of	ADP
issue-534	53	9	ukraine	ukraine	NOUN
issue-534	53	10	,	,	PUNCT
issue-534	53	11	analysis	analysis	NOUN
issue-534	53	12	of	of	ADP
issue-534	53	13	the	the	DET
issue-534	53	14	peculiarities	peculiarity	NOUN
issue-534	53	15	of	of	ADP
issue-534	53	16	legal	legal	ADJ
issue-534	53	17	regulation	regulation	NOUN
issue-534	53	18	of	of	ADP
issue-534	53	19	taxes	taxis	NOUN
issue-534	53	20	and	and	CCONJ
issue-534	53	21	fees	fee	NOUN
issue-534	53	22	gets	get	VERB
issue-534	53	23	a	a	DET
issue-534	53	24	great	great	ADJ
issue-534	53	25	importance	importance	NOUN
issue-534	53	26	.	.	PUNCT
issue-534	54	1	except	except	SCONJ
issue-534	54	2	for	for	ADP
issue-534	54	3	actually	actually	ADV
issue-534	54	4	legal	legal	ADJ
issue-534	54	5	and	and	CCONJ
issue-534	54	6	technical	technical	ADJ
issue-534	54	7	moments	moment	NOUN
issue-534	54	8	and	and	CCONJ
issue-534	54	9	aspects	aspect	NOUN
issue-534	54	10	,	,	PUNCT
issue-534	54	11	it	it	PRON
issue-534	54	12	is	be	AUX
issue-534	54	13	important	important	ADJ
issue-534	54	14	to	to	PART
issue-534	54	15	realize	realize	VERB
issue-534	54	16	the	the	DET
issue-534	54	17	most	most	ADV
issue-534	54	18	common	common	ADJ
issue-534	54	19	general	general	ADJ
issue-534	54	20	principles	principle	NOUN
issue-534	54	21	of	of	ADP
issue-534	54	22	law	law	NOUN
issue-534	54	23	,	,	PUNCT
issue-534	54	24	which	which	PRON
issue-534	54	25	are	be	AUX
issue-534	54	26	recognized	recognize	VERB
issue-534	54	27	either	either	CCONJ
issue-534	54	28	in	in	ADP
issue-534	54	29	romano	romano	NOUN
issue-534	54	30	-	-	PUNCT
issue-534	54	31	germanic	germanic	ADJ
issue-534	54	32	,	,	PUNCT
issue-534	54	33	or	or	CCONJ
issue-534	54	34	angloamerican	angloamerican	ADJ
issue-534	54	35	type	type	NOUN
issue-534	54	36	legal	legal	ADJ
issue-534	54	37	systems	system	NOUN
issue-534	54	38	.	.	PUNCT
issue-534	55	1	in	in	ADP
issue-534	55	2	this	this	DET
issue-534	55	3	article	article	NOUN
issue-534	55	4	,	,	PUNCT
issue-534	55	5	we	we	PRON
issue-534	55	6	study	study	VERB
issue-534	55	7	the	the	DET
issue-534	55	8	system	system	NOUN
issue-534	55	9	of	of	ADP
issue-534	55	10	fundamental	fundamental	ADJ
issue-534	55	11	principles	principle	NOUN
issue-534	55	12	of	of	ADP
issue-534	55	13	law	law	NOUN
issue-534	55	14	in	in	ADP
issue-534	55	15	terms	term	NOUN
issue-534	55	16	of	of	ADP
issue-534	55	17	the	the	DET
issue-534	55	18	concept	concept	NOUN
issue-534	55	19	of	of	ADP
issue-534	55	20	s.	s.	PROPN
issue-534	55	21	pogrebnyak	pogrebnyak	PROPN
issue-534	55	22	(	(	PUNCT
issue-534	55	23	pohrebniak	pohrebniak	PROPN
issue-534	55	24	,	,	PUNCT
issue-534	55	25	2008	2008	NUM
issue-534	55	26	)	)	PUNCT
issue-534	55	27	.	.	PUNCT
issue-534	56	1	today	today	NOUN
issue-534	56	2	,	,	PUNCT
issue-534	56	3	in	in	ADP
issue-534	56	4	many	many	ADJ
issue-534	56	5	studies	study	NOUN
issue-534	56	6	of	of	ADP
issue-534	56	7	domestic	domestic	ADJ
issue-534	56	8	legal	legal	ADJ
issue-534	56	9	science	science	NOUN
issue-534	56	10	,	,	PUNCT
issue-534	56	11	we	we	PRON
issue-534	56	12	can	can	AUX
issue-534	56	13	observe	observe	VERB
issue-534	56	14	certain	certain	ADJ
issue-534	56	15	remnants	remnant	NOUN
issue-534	56	16	of	of	ADP
issue-534	56	17	the	the	DET
issue-534	56	18	doctrinal	doctrinal	ADJ
issue-534	56	19	legal	legal	ADJ
issue-534	56	20	understanding	understanding	NOUN
issue-534	56	21	of	of	ADP
issue-534	56	22	the	the	DET
issue-534	56	23	soviet	soviet	ADJ
issue-534	56	24	era	era	NOUN
issue-534	56	25	,	,	PUNCT
issue-534	56	26	when	when	SCONJ
issue-534	56	27	the	the	DET
issue-534	56	28	principle	principle	NOUN
issue-534	56	29	of	of	ADP
issue-534	56	30	humanism	humanism	NOUN
issue-534	56	31	was	be	AUX
issue-534	56	32	not	not	PART
issue-534	56	33	so	so	ADV
issue-534	56	34	important	important	ADJ
issue-534	56	35	.	.	PUNCT
issue-534	57	1	the	the	DET
issue-534	57	2	volume	volume	NOUN
issue-534	57	3	and	and	CCONJ
issue-534	57	4	tasks	task	NOUN
issue-534	57	5	of	of	ADP
issue-534	57	6	this	this	DET
issue-534	57	7	article	article	NOUN
issue-534	57	8	do	do	AUX
issue-534	57	9	not	not	PART
issue-534	57	10	require	require	VERB
issue-534	57	11	a	a	DET
issue-534	57	12	detailed	detailed	ADJ
issue-534	57	13	analysis	analysis	NOUN
issue-534	57	14	of	of	ADP
issue-534	57	15	this	this	DET
issue-534	57	16	issue	issue	NOUN
issue-534	57	17	,	,	PUNCT
issue-534	57	18	but	but	CCONJ
issue-534	57	19	we	we	PRON
issue-534	57	20	consider	consider	VERB
issue-534	57	21	it	it	PRON
issue-534	57	22	necessary	necessary	ADJ
issue-534	57	23	to	to	PART
issue-534	57	24	start	start	VERB
issue-534	57	25	with	with	ADP
issue-534	57	26	it	it	PRON
issue-534	57	27	.	.	PUNCT
issue-534	58	1	however	however	ADV
issue-534	58	2	,	,	PUNCT
issue-534	58	3	the	the	DET
issue-534	58	4	traditional	traditional	ADJ
issue-534	58	5	primacy	primacy	NOUN
issue-534	58	6	of	of	ADP
issue-534	58	7	justice	justice	NOUN
issue-534	58	8	has	have	VERB
issue-534	58	9	an	an	DET
issue-534	58	10	anthropological	anthropological	ADJ
issue-534	58	11	character	character	NOUN
issue-534	58	12	in	in	ADP
issue-534	58	13	the	the	DET
issue-534	58	14	list	list	NOUN
issue-534	58	15	of	of	ADP
issue-534	58	16	principles	principle	NOUN
issue-534	58	17	.	.	PUNCT
issue-534	59	1	that	that	PRON
issue-534	59	2	is	be	AUX
issue-534	59	3	why	why	SCONJ
issue-534	59	4	,	,	PUNCT
issue-534	59	5	the	the	DET
issue-534	59	6	implementation	implementation	NOUN
issue-534	59	7	of	of	ADP
issue-534	59	8	the	the	DET
issue-534	59	9	principle	principle	NOUN
issue-534	59	10	of	of	ADP
issue-534	59	11	humanism	humanism	NOUN
issue-534	59	12	leads	lead	VERB
issue-534	59	13	to	to	ADP
issue-534	59	14	the	the	DET
issue-534	59	15	fairness	fairness	NOUN
issue-534	59	16	of	of	ADP
issue-534	59	17	the	the	DET
issue-534	59	18	system	system	NOUN
issue-534	59	19	of	of	ADP
issue-534	59	20	tax	tax	NOUN
issue-534	59	21	deductions	deduction	NOUN
issue-534	59	22	,	,	PUNCT
issue-534	59	23	benefits	benefit	NOUN
issue-534	59	24	and	and	CCONJ
issue-534	59	25	tax	tax	NOUN
issue-534	59	26	exemptions	exemption	NOUN
issue-534	59	27	–	–	PUNCT
issue-534	59	28	the	the	DET
issue-534	59	29	fact	fact	NOUN
issue-534	59	30	that	that	SCONJ
issue-534	59	31	,	,	PUNCT
issue-534	59	32	in	in	ADP
issue-534	59	33	the	the	DET
issue-534	59	34	case	case	NOUN
issue-534	59	35	of	of	ADP
issue-534	59	36	abuse	abuse	NOUN
issue-534	59	37	and	and	CCONJ
issue-534	59	38	noncompliance	noncompliance	NOUN
issue-534	59	39	,	,	PUNCT
issue-534	59	40	leads	lead	VERB
issue-534	59	41	to	to	ADP
issue-534	59	42	a	a	DET
issue-534	59	43	decrease	decrease	NOUN
issue-534	59	44	in	in	ADP
issue-534	59	45	the	the	DET
issue-534	59	46	legitimate	legitimate	ADJ
issue-534	59	47	rationale	rationale	NOUN
issue-534	59	48	of	of	ADP
issue-534	59	49	the	the	DET
issue-534	59	50	state	state	NOUN
issue-534	59	51	and	and	CCONJ
issue-534	59	52	its	its	PRON
issue-534	59	53	legal	legal	ADJ
issue-534	59	54	system	system	NOUN
issue-534	59	55	.	.	PUNCT
issue-534	60	1	and	and	CCONJ
issue-534	60	2	in	in	ADP
issue-534	60	3	practice	practice	NOUN
issue-534	60	4	,	,	PUNCT
issue-534	60	5	it	it	PRON
issue-534	60	6	leads	lead	VERB
issue-534	60	7	to	to	ADP
issue-534	60	8	a	a	DET
issue-534	60	9	variety	variety	NOUN
issue-534	60	10	of	of	ADP
issue-534	60	11	corruption	corruption	NOUN
issue-534	60	12	violations	violation	NOUN
issue-534	60	13	.	.	PUNCT
issue-534	61	1	traditionally	traditionally	ADV
issue-534	61	2	,	,	PUNCT
issue-534	61	3	the	the	DET
issue-534	61	4	principle	principle	NOUN
issue-534	61	5	of	of	ADP
issue-534	61	6	equity	equity	NOUN
issue-534	61	7	in	in	ADP
issue-534	61	8	tax	tax	NOUN
issue-534	61	9	law	law	NOUN
issue-534	61	10	is	be	AUX
issue-534	61	11	expressed	express	VERB
issue-534	61	12	in	in	ADP
issue-534	61	13	proportional	proportional	ADJ
issue-534	61	14	progressively	progressively	ADV
issue-534	61	15	proportional	proportional	ADJ
issue-534	61	16	taxation	taxation	NOUN
issue-534	61	17	and	and	CCONJ
issue-534	61	18	the	the	DET
issue-534	61	19	establishment	establishment	NOUN
issue-534	61	20	of	of	ADP
issue-534	61	21	taxes	taxis	NOUN
issue-534	61	22	on	on	ADP
issue-534	61	23	luxury	luxury	NOUN
issue-534	61	24	,	,	PUNCT
issue-534	61	25	and	and	CCONJ
issue-534	61	26	so	so	ADV
issue-534	61	27	on	on	ADV
issue-534	61	28	.	.	PUNCT
issue-534	62	1	equality	equality	NOUN
issue-534	62	2	is	be	AUX
issue-534	62	3	the	the	DET
issue-534	62	4	principle	principle	NOUN
issue-534	62	5	and	and	CCONJ
issue-534	62	6	condition	condition	NOUN
issue-534	62	7	of	of	ADP
issue-534	62	8	taxation	taxation	NOUN
issue-534	62	9	,	,	PUNCT
issue-534	62	10	which	which	PRON
issue-534	62	11	is	be	AUX
issue-534	62	12	enshrined	enshrine	VERB
issue-534	62	13	in	in	ADP
issue-534	62	14	law	law	NOUN
issue-534	62	15	.	.	PUNCT
issue-534	63	1	it	it	PRON
issue-534	63	2	is	be	AUX
issue-534	63	3	also	also	ADV
issue-534	63	4	connected	connect	VERB
issue-534	63	5	with	with	ADP
issue-534	63	6	the	the	DET
issue-534	63	7	fairness	fairness	NOUN
issue-534	63	8	of	of	ADP
issue-534	63	9	taxes	taxis	NOUN
issue-534	63	10	.	.	PUNCT
issue-534	64	1	the	the	DET
issue-534	64	2	consistent	consistent	ADJ
issue-534	64	3	implementation	implementation	NOUN
issue-534	64	4	of	of	ADP
issue-534	64	5	baltic	baltic	ADJ
issue-534	64	6	journal	journal	PROPN
issue-534	64	7	of	of	ADP
issue-534	64	8	economic	economic	ADJ
issue-534	64	9	studies	study	NOUN
issue-534	64	10	48	48	NUM
issue-534	64	11	vol	vol	NOUN
issue-534	64	12	.	.	PROPN
issue-534	65	1	4	4	NUM
issue-534	65	2	,	,	PUNCT
issue-534	65	3	no	no	INTJ
issue-534	65	4	.	.	NOUN
issue-534	65	5	5	5	NUM
issue-534	65	6	,	,	PUNCT
issue-534	65	7	2018	2018	NUM
issue-534	65	8	this	this	DET
issue-534	65	9	principle	principle	NOUN
issue-534	65	10	makes	make	VERB
issue-534	65	11	the	the	DET
issue-534	65	12	payer	payer	NOUN
issue-534	65	13	morally	morally	ADV
issue-534	65	14	disciplined	discipline	VERB
issue-534	65	15	and	and	CCONJ
issue-534	65	16	confident	confident	ADJ
issue-534	65	17	that	that	SCONJ
issue-534	65	18	law	law	NOUN
issue-534	65	19	-	-	PUNCT
issue-534	65	20	making	make	VERB
issue-534	65	21	and	and	CCONJ
issue-534	65	22	law	law	NOUN
issue-534	65	23	-	-	PUNCT
issue-534	65	24	enforcement	enforcement	NOUN
issue-534	65	25	practice	practice	NOUN
issue-534	65	26	do	do	AUX
issue-534	65	27	not	not	PART
issue-534	65	28	make	make	VERB
issue-534	65	29	unlawful	unlawful	ADJ
issue-534	65	30	exceptions	exception	NOUN
issue-534	65	31	to	to	ADP
issue-534	65	32	this	this	DET
issue-534	65	33	principle	principle	NOUN
issue-534	65	34	and	and	CCONJ
issue-534	65	35	they	they	PRON
issue-534	65	36	do	do	AUX
issue-534	65	37	not	not	PART
issue-534	65	38	allow	allow	VERB
issue-534	65	39	that	that	SCONJ
issue-534	65	40	among	among	ADP
issue-534	65	41	subjects	subject	NOUN
issue-534	65	42	,	,	PUNCT
issue-534	65	43	particularly	particularly	ADV
issue-534	65	44	,	,	PUNCT
issue-534	65	45	in	in	ADP
issue-534	65	46	economic	economic	ADJ
issue-534	65	47	management	management	NOUN
issue-534	65	48	or	or	CCONJ
issue-534	65	49	business	business	NOUN
issue-534	65	50	,	,	PUNCT
issue-534	65	51	equal	equal	ADJ
issue-534	65	52	to	to	ADP
issue-534	65	53	each	each	DET
issue-534	65	54	other	other	ADJ
issue-534	65	55	,	,	PUNCT
issue-534	65	56	there	there	PRON
issue-534	65	57	is	be	VERB
issue-534	65	58	someone	someone	PRON
issue-534	65	59	“	"	PUNCT
issue-534	65	60	more	more	ADV
issue-534	65	61	equal	equal	ADJ
issue-534	65	62	”	"	PUNCT
issue-534	65	63	(	(	PUNCT
issue-534	65	64	using	use	VERB
issue-534	65	65	the	the	DET
issue-534	65	66	famous	famous	ADJ
issue-534	65	67	phrase	phrase	NOUN
issue-534	65	68	of	of	ADP
issue-534	65	69	g.	g.	PROPN
issue-534	65	70	orwell	orwell	PROPN
issue-534	65	71	from	from	ADP
issue-534	65	72	animal	animal	NOUN
issue-534	65	73	farm	farm	NOUN
issue-534	65	74	)	)	PUNCT
issue-534	65	75	.	.	PUNCT
issue-534	66	1	in	in	ADP
issue-534	66	2	our	our	PRON
issue-534	66	3	opinion	opinion	NOUN
issue-534	66	4	,	,	PUNCT
issue-534	66	5	the	the	DET
issue-534	66	6	principle	principle	NOUN
issue-534	66	7	of	of	ADP
issue-534	66	8	freedom	freedom	NOUN
issue-534	66	9	is	be	AUX
issue-534	66	10	realized	realize	VERB
issue-534	66	11	in	in	ADP
issue-534	66	12	tax	tax	NOUN
issue-534	66	13	law	law	NOUN
issue-534	66	14	more	more	ADV
issue-534	66	15	indirectly	indirectly	ADV
issue-534	66	16	.	.	PUNCT
issue-534	67	1	after	after	ADV
issue-534	67	2	all	all	ADV
issue-534	67	3	,	,	PUNCT
issue-534	67	4	paying	pay	VERB
issue-534	67	5	a	a	DET
issue-534	67	6	tax	tax	NOUN
issue-534	67	7	is	be	AUX
issue-534	67	8	a	a	DET
issue-534	67	9	duty	duty	NOUN
issue-534	67	10	and	and	CCONJ
issue-534	67	11	not	not	PART
issue-534	67	12	a	a	DET
issue-534	67	13	right	right	NOUN
issue-534	67	14	,	,	PUNCT
issue-534	67	15	and	and	CCONJ
issue-534	67	16	,	,	PUNCT
issue-534	67	17	at	at	ADP
issue-534	67	18	the	the	DET
issue-534	67	19	same	same	ADJ
issue-534	67	20	time	time	NOUN
issue-534	67	21	,	,	PUNCT
issue-534	67	22	it	it	PRON
issue-534	67	23	is	be	AUX
issue-534	67	24	an	an	DET
issue-534	67	25	important	important	ADJ
issue-534	67	26	feature	feature	NOUN
issue-534	67	27	and	and	CCONJ
issue-534	67	28	characteristic	characteristic	NOUN
issue-534	67	29	of	of	ADP
issue-534	67	30	a	a	DET
issue-534	67	31	free	free	ADJ
issue-534	67	32	person	person	NOUN
issue-534	67	33	,	,	PUNCT
issue-534	67	34	it	it	PRON
issue-534	67	35	is	be	AUX
issue-534	67	36	a	a	DET
issue-534	67	37	manifestation	manifestation	NOUN
issue-534	67	38	of	of	ADP
issue-534	67	39	his	his	PRON
issue-534	67	40	freedom	freedom	NOUN
issue-534	67	41	.	.	PUNCT
issue-534	68	1	however	however	ADV
issue-534	68	2	,	,	PUNCT
issue-534	68	3	on	on	ADP
issue-534	68	4	the	the	DET
issue-534	68	5	one	one	NUM
issue-534	68	6	hand	hand	NOUN
issue-534	68	7	,	,	PUNCT
issue-534	68	8	it	it	PRON
issue-534	68	9	is	be	AUX
issue-534	68	10	the	the	DET
issue-534	68	11	realization	realization	NOUN
issue-534	68	12	of	of	ADP
issue-534	68	13	freedom	freedom	NOUN
issue-534	68	14	of	of	ADP
issue-534	68	15	social	social	ADJ
issue-534	68	16	activity	activity	NOUN
issue-534	68	17	,	,	PUNCT
issue-534	68	18	primarily	primarily	ADV
issue-534	68	19	economic	economic	ADJ
issue-534	68	20	,	,	PUNCT
issue-534	68	21	that	that	ADV
issue-534	68	22	is	is	ADV
issue-534	68	23	,	,	PUNCT
issue-534	68	24	it	it	PRON
issue-534	68	25	is	be	AUX
issue-534	68	26	the	the	DET
issue-534	68	27	implementation	implementation	NOUN
issue-534	68	28	of	of	ADP
issue-534	68	29	social	social	ADJ
issue-534	68	30	and	and	CCONJ
issue-534	68	31	economic	economic	ADJ
issue-534	68	32	rights	right	NOUN
issue-534	68	33	and	and	CCONJ
issue-534	68	34	freedoms	freedom	NOUN
issue-534	68	35	of	of	ADP
issue-534	68	36	man	man	NOUN
issue-534	68	37	and	and	CCONJ
issue-534	68	38	citizen	citizen	NOUN
issue-534	68	39	.	.	PUNCT
issue-534	69	1	besides	besides	SCONJ
issue-534	69	2	,	,	PUNCT
issue-534	69	3	if	if	SCONJ
issue-534	69	4	the	the	DET
issue-534	69	5	right	right	NOUN
issue-534	69	6	is	be	AUX
issue-534	69	7	legalized	legalize	VERB
issue-534	69	8	and	and	CCONJ
issue-534	69	9	provides	provide	VERB
issue-534	69	10	freedom	freedom	NOUN
issue-534	69	11	,	,	PUNCT
issue-534	69	12	and	and	CCONJ
issue-534	69	13	the	the	DET
issue-534	69	14	state	state	NOUN
issue-534	69	15	is	be	AUX
issue-534	69	16	an	an	DET
issue-534	69	17	instrument	instrument	NOUN
issue-534	69	18	and	and	CCONJ
issue-534	69	19	mechanism	mechanism	NOUN
issue-534	69	20	for	for	ADP
issue-534	69	21	its	its	PRON
issue-534	69	22	achievement	achievement	NOUN
issue-534	69	23	(	(	PUNCT
issue-534	69	24	at	at	ADP
issue-534	69	25	least	least	ADJ
issue-534	69	26	when	when	SCONJ
issue-534	69	27	we	we	PRON
issue-534	69	28	are	be	AUX
issue-534	69	29	talking	talk	VERB
issue-534	69	30	about	about	ADP
issue-534	69	31	the	the	DET
issue-534	69	32	rule	rule	NOUN
issue-534	69	33	of	of	ADP
issue-534	69	34	law	law	NOUN
issue-534	69	35	with	with	ADP
issue-534	69	36	a	a	DET
issue-534	69	37	developed	develop	VERB
issue-534	69	38	civil	civil	ADJ
issue-534	69	39	society	society	NOUN
issue-534	69	40	)	)	PUNCT
issue-534	69	41	,	,	PUNCT
issue-534	69	42	then	then	ADV
issue-534	69	43	collecting	collect	VERB
issue-534	69	44	of	of	ADP
issue-534	69	45	taxes	taxis	NOUN
issue-534	69	46	is	be	AUX
issue-534	69	47	a	a	DET
issue-534	69	48	material	material	NOUN
issue-534	69	49	factor	factor	NOUN
issue-534	69	50	in	in	ADP
issue-534	69	51	ensuring	ensure	VERB
issue-534	69	52	this	this	DET
issue-534	69	53	freedom	freedom	NOUN
issue-534	69	54	of	of	ADP
issue-534	69	55	man	man	NOUN
issue-534	69	56	and	and	CCONJ
issue-534	69	57	citizen	citizen	NOUN
issue-534	69	58	.	.	PUNCT
issue-534	70	1	a	a	DET
issue-534	70	2	special	special	ADJ
issue-534	70	3	attention	attention	NOUN
issue-534	70	4	is	be	AUX
issue-534	70	5	paid	pay	VERB
issue-534	70	6	to	to	ADP
issue-534	70	7	the	the	DET
issue-534	70	8	principle	principle	NOUN
issue-534	70	9	of	of	ADP
issue-534	70	10	the	the	DET
issue-534	70	11	rule	rule	NOUN
issue-534	70	12	of	of	ADP
issue-534	70	13	law	law	NOUN
issue-534	70	14	.	.	PUNCT
issue-534	71	1	a	a	DET
issue-534	71	2	few	few	ADJ
issue-534	71	3	of	of	ADP
issue-534	71	4	the	the	DET
issue-534	71	5	general	general	ADJ
issue-534	71	6	principles	principle	NOUN
issue-534	71	7	of	of	ADP
issue-534	71	8	law	law	NOUN
issue-534	71	9	have	have	AUX
issue-534	71	10	received	receive	VERB
issue-534	71	11	such	such	ADJ
issue-534	71	12	varied	varied	ADJ
issue-534	71	13	,	,	PUNCT
issue-534	71	14	high	high	ADJ
issue-534	71	15	-	-	PUNCT
issue-534	71	16	quality	quality	NOUN
issue-534	71	17	,	,	PUNCT
issue-534	71	18	and	and	CCONJ
issue-534	71	19	various	various	ADJ
issue-534	71	20	scientific	scientific	ADJ
issue-534	71	21	legal	legal	ADJ
issue-534	71	22	literature	literature	NOUN
issue-534	71	23	in	in	ADP
issue-534	71	24	recent	recent	ADJ
issue-534	71	25	decades	decade	NOUN
issue-534	71	26	.	.	PUNCT
issue-534	72	1	the	the	DET
issue-534	72	2	ineffectiveness	ineffectiveness	NOUN
issue-534	72	3	of	of	ADP
issue-534	72	4	determining	determine	VERB
issue-534	72	5	its	its	PRON
issue-534	72	6	content	content	NOUN
issue-534	72	7	in	in	ADP
issue-534	72	8	the	the	DET
issue-534	72	9	formal	formal	ADJ
issue-534	72	10	-	-	PUNCT
issue-534	72	11	dogmatic	dogmatic	ADJ
issue-534	72	12	field	field	NOUN
issue-534	72	13	leads	lead	VERB
issue-534	72	14	to	to	ADP
issue-534	72	15	a	a	DET
issue-534	72	16	phenomenological	phenomenological	ADJ
issue-534	72	17	characteristic	characteristic	NOUN
issue-534	72	18	,	,	PUNCT
issue-534	72	19	showing	show	VERB
issue-534	72	20	through	through	ADP
issue-534	72	21	manifestations	manifestation	NOUN
issue-534	72	22	and	and	CCONJ
issue-534	72	23	signs	sign	NOUN
issue-534	72	24	“	"	PUNCT
issue-534	72	25	an	an	DET
issue-534	72	26	integral	integral	ADJ
issue-534	72	27	approach	approach	NOUN
issue-534	72	28	”	"	PUNCT
issue-534	72	29	,	,	PUNCT
issue-534	72	30	according	accord	VERB
issue-534	72	31	to	to	ADP
issue-534	72	32	p.	p.	NOUN
issue-534	72	33	rabinovich	rabinovich	NOUN
issue-534	72	34	(	(	PUNCT
issue-534	72	35	tatsii	tatsii	PROPN
issue-534	72	36	,	,	PUNCT
issue-534	72	37	sviatotskyi	sviatotskyi	PROPN
issue-534	72	38	,	,	PUNCT
issue-534	72	39	maksymov	maksymov	NOUN
issue-534	72	40	,	,	PUNCT
issue-534	72	41	2013	2013	NUM
issue-534	72	42	)	)	PUNCT
issue-534	72	43	.	.	PUNCT
issue-534	73	1	among	among	ADP
issue-534	73	2	the	the	DET
issue-534	73	3	eight	eight	NUM
issue-534	73	4	main	main	ADJ
issue-534	73	5	features	feature	NOUN
issue-534	73	6	of	of	ADP
issue-534	73	7	the	the	DET
issue-534	73	8	principle	principle	NOUN
issue-534	73	9	of	of	ADP
issue-534	73	10	the	the	DET
issue-534	73	11	rule	rule	NOUN
issue-534	73	12	of	of	ADP
issue-534	73	13	law	law	NOUN
issue-534	73	14	,	,	PUNCT
issue-534	73	15	which	which	PRON
issue-534	73	16	were	be	AUX
issue-534	73	17	formulated	formulate	VERB
issue-534	73	18	by	by	ADP
issue-534	73	19	m.	m.	PROPN
issue-534	73	20	kozyubrov	kozyubrov	PROPN
issue-534	73	21	,	,	PUNCT
issue-534	73	22	the	the	DET
issue-534	73	23	establishment	establishment	NOUN
issue-534	73	24	of	of	ADP
issue-534	73	25	a	a	DET
issue-534	73	26	democratic	democratic	ADJ
issue-534	73	27	,	,	PUNCT
issue-534	73	28	humane	humane	ADJ
issue-534	73	29	,	,	PUNCT
issue-534	73	30	fair	fair	ADJ
issue-534	73	31	system	system	NOUN
issue-534	73	32	of	of	ADP
issue-534	73	33	taxation	taxation	NOUN
issue-534	73	34	in	in	ADP
issue-534	73	35	any	any	DET
issue-534	73	36	state	state	NOUN
issue-534	73	37	that	that	PRON
issue-534	73	38	positions	position	VERB
issue-534	73	39	itself	itself	PRON
issue-534	73	40	as	as	ADP
issue-534	73	41	a	a	DET
issue-534	73	42	legal	legal	ADJ
issue-534	73	43	(	(	PUNCT
issue-534	73	44	in	in	ADP
issue-534	73	45	our	our	PRON
issue-534	73	46	case	case	NOUN
issue-534	73	47	it	it	PRON
issue-534	73	48	concerns	concern	VERB
issue-534	73	49	primarily	primarily	ADV
issue-534	73	50	ukraine	ukraine	NOUN
issue-534	73	51	)	)	PUNCT
issue-534	73	52	can	can	AUX
issue-534	73	53	be	be	AUX
issue-534	73	54	applied	apply	VERB
issue-534	73	55	to	to	ADP
issue-534	73	56	all	all	DET
issue-534	73	57	eight	eight	NUM
issue-534	73	58	(	(	PUNCT
issue-534	73	59	tsvik	tsvik	ADJ
issue-534	73	60	,	,	PUNCT
issue-534	73	61	petryshyna	petryshyna	NOUN
issue-534	73	62	,	,	PUNCT
issue-534	73	63	2008	2008	NUM
issue-534	73	64	)	)	PUNCT
issue-534	73	65	.	.	PUNCT
issue-534	74	1	they	they	PRON
issue-534	74	2	have	have	VERB
issue-534	74	3	either	either	CCONJ
issue-534	74	4	a	a	DET
issue-534	74	5	general	general	ADJ
issue-534	74	6	theoretical	theoretical	NOUN
issue-534	74	7	or	or	CCONJ
issue-534	74	8	a	a	DET
issue-534	74	9	special	special	ADJ
issue-534	74	10	applied	apply	VERB
issue-534	74	11	value	value	NOUN
issue-534	74	12	.	.	PUNCT
issue-534	75	1	as	as	ADP
issue-534	75	2	for	for	ADP
issue-534	75	3	the	the	DET
issue-534	75	4	last	last	ADJ
issue-534	75	5	aspect	aspect	NOUN
issue-534	75	6	,	,	PUNCT
issue-534	75	7	we	we	PRON
issue-534	75	8	will	will	AUX
issue-534	75	9	list	list	VERB
issue-534	75	10	a	a	DET
issue-534	75	11	number	number	NOUN
issue-534	75	12	of	of	ADP
issue-534	75	13	separate	separate	ADJ
issue-534	75	14	positions	position	NOUN
issue-534	75	15	.	.	PUNCT
issue-534	76	1	first	first	ADV
issue-534	76	2	,	,	PUNCT
issue-534	76	3	this	this	PRON
issue-534	76	4	is	be	AUX
issue-534	76	5	a	a	DET
issue-534	76	6	limitation	limitation	NOUN
issue-534	76	7	of	of	ADP
issue-534	76	8	the	the	DET
issue-534	76	9	discretionary	discretionary	ADJ
issue-534	76	10	powers	power	NOUN
issue-534	76	11	of	of	ADP
issue-534	76	12	the	the	DET
issue-534	76	13	authorized	authorized	ADJ
issue-534	76	14	tax	tax	NOUN
issue-534	76	15	authorities	authority	NOUN
issue-534	76	16	.	.	PUNCT
issue-534	77	1	it	it	PRON
issue-534	77	2	should	should	AUX
issue-534	77	3	be	be	AUX
issue-534	77	4	one	one	NUM
issue-534	77	5	of	of	ADP
issue-534	77	6	the	the	DET
issue-534	77	7	main	main	ADJ
issue-534	77	8	directions	direction	NOUN
issue-534	77	9	of	of	ADP
issue-534	77	10	reforming	reform	VERB
issue-534	77	11	the	the	DET
issue-534	77	12	organizational	organizational	ADJ
issue-534	77	13	and	and	CCONJ
issue-534	77	14	legal	legal	ADJ
issue-534	77	15	basis	basis	NOUN
issue-534	77	16	of	of	ADP
issue-534	77	17	taxation	taxation	NOUN
issue-534	77	18	in	in	ADP
issue-534	77	19	ukraine	ukraine	NOUN
issue-534	77	20	.	.	PUNCT
issue-534	78	1	second	second	ADV
issue-534	78	2	,	,	PUNCT
issue-534	78	3	it	it	PRON
issue-534	78	4	is	be	AUX
issue-534	78	5	the	the	DET
issue-534	78	6	application	application	NOUN
issue-534	78	7	of	of	ADP
issue-534	78	8	the	the	DET
issue-534	78	9	principle	principle	NOUN
issue-534	78	10	of	of	ADP
issue-534	78	11	certainty	certainty	NOUN
issue-534	78	12	.	.	PUNCT
issue-534	79	1	since	since	SCONJ
issue-534	79	2	in	in	ADP
issue-534	79	3	most	most	ADJ
issue-534	79	4	cases	case	NOUN
issue-534	79	5	the	the	DET
issue-534	79	6	taxation	taxation	NOUN
issue-534	79	7	issues	issue	NOUN
issue-534	79	8	concern	concern	VERB
issue-534	79	9	specific	specific	ADJ
issue-534	79	10	citizens	citizen	NOUN
issue-534	79	11	or	or	CCONJ
issue-534	79	12	their	their	PRON
issue-534	79	13	associations	association	NOUN
issue-534	79	14	,	,	PUNCT
issue-534	79	15	tax	tax	NOUN
issue-534	79	16	legislation	legislation	NOUN
issue-534	79	17	should	should	AUX
issue-534	79	18	be	be	AUX
issue-534	79	19	as	as	ADV
issue-534	79	20	clear	clear	ADJ
issue-534	79	21	as	as	ADP
issue-534	79	22	possible	possible	ADJ
issue-534	79	23	in	in	ADP
issue-534	79	24	determining	determine	VERB
issue-534	79	25	the	the	DET
issue-534	79	26	grounds	ground	NOUN
issue-534	79	27	,	,	PUNCT
issue-534	79	28	objectives	objective	NOUN
issue-534	79	29	,	,	PUNCT
issue-534	79	30	and	and	CCONJ
issue-534	79	31	content	content	NOUN
issue-534	79	32	of	of	ADP
issue-534	79	33	tax	tax	NOUN
issue-534	79	34	regulations	regulation	NOUN
issue-534	79	35	.	.	PUNCT
issue-534	80	1	it	it	PRON
issue-534	80	2	should	should	AUX
issue-534	80	3	be	be	AUX
issue-534	80	4	also	also	ADV
issue-534	80	5	noted	note	VERB
issue-534	80	6	that	that	SCONJ
issue-534	80	7	as	as	ADV
issue-534	80	8	well	well	ADV
issue-534	80	9	as	as	ADP
issue-534	80	10	in	in	ADP
issue-534	80	11	other	other	ADJ
issue-534	80	12	social	social	ADJ
issue-534	80	13	spheres	sphere	NOUN
issue-534	80	14	,	,	PUNCT
issue-534	80	15	judicial	judicial	ADJ
issue-534	80	16	authorities	authority	NOUN
issue-534	80	17	should	should	AUX
issue-534	80	18	play	play	VERB
issue-534	80	19	a	a	DET
issue-534	80	20	special	special	ADJ
issue-534	80	21	role	role	NOUN
issue-534	80	22	in	in	ADP
issue-534	80	23	the	the	DET
issue-534	80	24	implementation	implementation	NOUN
issue-534	80	25	of	of	ADP
issue-534	80	26	the	the	DET
issue-534	80	27	principle	principle	NOUN
issue-534	80	28	of	of	ADP
issue-534	80	29	certainty	certainty	NOUN
issue-534	80	30	in	in	ADP
issue-534	80	31	tax	tax	NOUN
issue-534	80	32	law	law	NOUN
issue-534	80	33	.	.	PUNCT
issue-534	81	1	so	so	ADV
issue-534	81	2	,	,	PUNCT
issue-534	81	3	judicial	judicial	ADJ
issue-534	81	4	reform	reform	NOUN
issue-534	81	5	and	and	CCONJ
issue-534	81	6	increasing	increase	VERB
issue-534	81	7	the	the	DET
issue-534	81	8	efficiency	efficiency	NOUN
issue-534	81	9	of	of	ADP
issue-534	81	10	the	the	DET
issue-534	81	11	judiciary	judiciary	NOUN
issue-534	81	12	in	in	ADP
issue-534	81	13	ukraine	ukraine	PROPN
issue-534	81	14	have	have	VERB
issue-534	81	15	big	big	ADJ
issue-534	81	16	importance	importance	NOUN
issue-534	81	17	for	for	ADP
issue-534	81	18	improving	improve	VERB
issue-534	81	19	the	the	DET
issue-534	81	20	tax	tax	NOUN
issue-534	81	21	system	system	NOUN
issue-534	81	22	in	in	ADP
issue-534	81	23	the	the	DET
issue-534	81	24	state	state	NOUN
issue-534	81	25	.	.	PUNCT
issue-534	82	1	it	it	PRON
issue-534	82	2	is	be	AUX
issue-534	82	3	logical	logical	ADJ
issue-534	82	4	that	that	SCONJ
issue-534	82	5	the	the	DET
issue-534	82	6	independence	independence	NOUN
issue-534	82	7	of	of	ADP
issue-534	82	8	the	the	DET
issue-534	82	9	court	court	NOUN
issue-534	82	10	and	and	CCONJ
issue-534	82	11	judges	judge	NOUN
issue-534	82	12	is	be	AUX
issue-534	82	13	also	also	ADV
issue-534	82	14	connected	connect	VERB
issue-534	82	15	with	with	ADP
issue-534	82	16	it	it	PRON
issue-534	82	17	.	.	PUNCT
issue-534	83	1	the	the	DET
issue-534	83	2	principle	principle	NOUN
issue-534	83	3	of	of	ADP
issue-534	83	4	proportionality	proportionality	NOUN
issue-534	83	5	is	be	AUX
issue-534	83	6	also	also	ADV
issue-534	83	7	connected	connect	VERB
issue-534	83	8	with	with	ADP
issue-534	83	9	the	the	DET
issue-534	83	10	previous	previous	ADJ
issue-534	83	11	ones	one	NOUN
issue-534	83	12	,	,	PUNCT
issue-534	83	13	and	and	CCONJ
issue-534	83	14	it	it	PRON
issue-534	83	15	is	be	AUX
issue-534	83	16	extremely	extremely	ADV
issue-534	83	17	important	important	ADJ
issue-534	83	18	for	for	ADP
issue-534	83	19	the	the	DET
issue-534	83	20	fairness	fairness	NOUN
issue-534	83	21	of	of	ADP
issue-534	83	22	taxation	taxation	NOUN
issue-534	83	23	and	and	CCONJ
issue-534	83	24	its	its	PRON
issue-534	83	25	stable	stable	ADJ
issue-534	83	26	efficiency	efficiency	NOUN
issue-534	83	27	.	.	PUNCT
issue-534	84	1	this	this	PRON
issue-534	84	2	applies	apply	VERB
issue-534	84	3	both	both	PRON
issue-534	84	4	to	to	ADP
issue-534	84	5	the	the	DET
issue-534	84	6	definition	definition	NOUN
issue-534	84	7	of	of	ADP
issue-534	84	8	tax	tax	NOUN
issue-534	84	9	rates	rate	NOUN
issue-534	84	10	and	and	CCONJ
issue-534	84	11	the	the	DET
issue-534	84	12	provision	provision	NOUN
issue-534	84	13	of	of	ADP
issue-534	84	14	mandatory	mandatory	ADJ
issue-534	84	15	taxes	taxis	NOUN
issue-534	84	16	and	and	CCONJ
issue-534	84	17	levies	levy	NOUN
issue-534	84	18	,	,	PUNCT
issue-534	84	19	which	which	PRON
issue-534	84	20	are	be	AUX
issue-534	84	21	limited	limit	VERB
issue-534	84	22	by	by	ADP
issue-534	84	23	law	law	NOUN
issue-534	84	24	.	.	PUNCT
issue-534	85	1	directing	direct	VERB
issue-534	85	2	of	of	ADP
issue-534	85	3	sanctions	sanction	NOUN
issue-534	85	4	tendencies	tendency	NOUN
issue-534	85	5	for	for	ADP
issue-534	85	6	tax	tax	NOUN
issue-534	85	7	offenses	offense	NOUN
issue-534	85	8	from	from	ADP
issue-534	85	9	the	the	DET
issue-534	85	10	sphere	sphere	NOUN
issue-534	85	11	of	of	ADP
issue-534	85	12	personal	personal	ADJ
issue-534	85	13	punishment	punishment	NOUN
issue-534	85	14	(	(	PUNCT
issue-534	85	15	first	first	ADV
issue-534	85	16	of	of	ADP
issue-534	85	17	all	all	DET
issue-534	85	18	imprisonment	imprisonment	NOUN
issue-534	85	19	)	)	PUNCT
issue-534	85	20	to	to	ADP
issue-534	85	21	financial	financial	ADJ
issue-534	85	22	and	and	CCONJ
issue-534	85	23	property	property	NOUN
issue-534	85	24	,	,	PUNCT
issue-534	85	25	reimbursement	reimbursement	NOUN
issue-534	85	26	of	of	ADP
issue-534	85	27	losses	loss	NOUN
issue-534	85	28	to	to	ADP
issue-534	85	29	the	the	DET
issue-534	85	30	budget	budget	NOUN
issue-534	85	31	,	,	PUNCT
issue-534	85	32	etc	etc	X
issue-534	85	33	.	.	X
issue-534	85	34	correspond	correspond	VERB
issue-534	85	35	to	to	ADP
issue-534	85	36	the	the	DET
issue-534	85	37	previous	previous	ADJ
issue-534	85	38	principle	principle	NOUN
issue-534	85	39	also	also	ADV
issue-534	85	40	.	.	PUNCT
issue-534	86	1	and	and	CCONJ
issue-534	86	2	do	do	AUX
issue-534	86	3	not	not	PART
issue-534	86	4	forget	forget	VERB
issue-534	86	5	such	such	DET
issue-534	86	6	a	a	DET
issue-534	86	7	component	component	NOUN
issue-534	86	8	of	of	ADP
issue-534	86	9	the	the	DET
issue-534	86	10	rule	rule	NOUN
issue-534	86	11	of	of	ADP
issue-534	86	12	law	law	NOUN
issue-534	86	13	as	as	ADP
issue-534	86	14	a	a	DET
issue-534	86	15	principle	principle	NOUN
issue-534	86	16	of	of	ADP
issue-534	86	17	legal	legal	ADJ
issue-534	86	18	security	security	NOUN
issue-534	86	19	and	and	CCONJ
issue-534	86	20	protection	protection	NOUN
issue-534	86	21	of	of	ADP
issue-534	86	22	trust	trust	NOUN
issue-534	86	23	.	.	PUNCT
issue-534	87	1	the	the	DET
issue-534	87	2	taxpayer	taxpayer	NOUN
issue-534	87	3	must	must	AUX
issue-534	87	4	be	be	AUX
issue-534	87	5	confident	confident	ADJ
issue-534	87	6	in	in	ADP
issue-534	87	7	the	the	DET
issue-534	87	8	stability	stability	NOUN
issue-534	87	9	of	of	ADP
issue-534	87	10	his	his	PRON
issue-534	87	11	legal	legal	ADJ
issue-534	87	12	position	position	NOUN
issue-534	87	13	and	and	CCONJ
issue-534	87	14	in	in	ADP
issue-534	87	15	the	the	DET
issue-534	87	16	fact	fact	NOUN
issue-534	87	17	that	that	SCONJ
issue-534	87	18	it	it	PRON
issue-534	87	19	will	will	AUX
issue-534	87	20	not	not	PART
issue-534	87	21	deteriorate	deteriorate	VERB
issue-534	87	22	.	.	PUNCT
issue-534	88	1	essentially	essentially	ADV
issue-534	88	2	,	,	PUNCT
issue-534	88	3	it	it	PRON
issue-534	88	4	is	be	AUX
issue-534	88	5	also	also	ADV
issue-534	88	6	close	close	ADJ
issue-534	88	7	to	to	ADP
issue-534	88	8	the	the	DET
issue-534	88	9	principle	principle	NOUN
issue-534	88	10	of	of	ADP
issue-534	88	11	irreversibility	irreversibility	NOUN
issue-534	88	12	of	of	ADP
issue-534	88	13	laws	law	NOUN
issue-534	88	14	and	and	CCONJ
issue-534	88	15	other	other	ADJ
issue-534	88	16	normative	normative	ADJ
issue-534	88	17	legal	legal	ADJ
issue-534	88	18	acts	act	NOUN
issue-534	88	19	(	(	PUNCT
issue-534	88	20	article	article	NOUN
issue-534	88	21	58	58	NUM
issue-534	88	22	of	of	ADP
issue-534	88	23	the	the	DET
issue-534	88	24	constitution	constitution	NOUN
issue-534	88	25	of	of	ADP
issue-534	88	26	ukraine	ukraine	PROPN
issue-534	88	27	)	)	PUNCT
issue-534	88	28	.	.	PUNCT
issue-534	89	1	the	the	DET
issue-534	89	2	mentioned	mention	VERB
issue-534	89	3	principles	principle	NOUN
issue-534	89	4	are	be	AUX
issue-534	89	5	not	not	PART
issue-534	89	6	only	only	ADV
issue-534	89	7	the	the	DET
issue-534	89	8	general	general	ADJ
issue-534	89	9	theoretical	theoretical	ADJ
issue-534	89	10	basis	basis	NOUN
issue-534	89	11	for	for	ADP
issue-534	89	12	the	the	DET
issue-534	89	13	formation	formation	NOUN
issue-534	89	14	of	of	ADP
issue-534	89	15	the	the	DET
issue-534	89	16	foundations	foundation	NOUN
issue-534	89	17	of	of	ADP
issue-534	89	18	tax	tax	NOUN
issue-534	89	19	legislation	legislation	NOUN
issue-534	89	20	and	and	CCONJ
issue-534	89	21	the	the	DET
issue-534	89	22	development	development	NOUN
issue-534	89	23	of	of	ADP
issue-534	89	24	the	the	DET
issue-534	89	25	field	field	NOUN
issue-534	89	26	of	of	ADP
issue-534	89	27	financial	financial	ADJ
issue-534	89	28	law	law	NOUN
issue-534	89	29	in	in	ADP
issue-534	89	30	independent	independent	ADJ
issue-534	89	31	ukraine	ukraine	NOUN
issue-534	89	32	.	.	PUNCT
issue-534	90	1	their	their	PRON
issue-534	90	2	implementation	implementation	NOUN
issue-534	90	3	in	in	ADP
issue-534	90	4	specific	specific	ADJ
issue-534	90	5	legal	legal	ADJ
issue-534	90	6	orders	order	NOUN
issue-534	90	7	and	and	CCONJ
issue-534	90	8	acts	act	NOUN
issue-534	90	9	of	of	ADP
issue-534	90	10	application	application	NOUN
issue-534	90	11	of	of	ADP
issue-534	90	12	the	the	DET
issue-534	90	13	law	law	NOUN
issue-534	90	14	has	have	VERB
issue-534	90	15	direct	direct	ADJ
issue-534	90	16	practical	practical	ADJ
issue-534	90	17	value	value	NOUN
issue-534	90	18	and	and	CCONJ
issue-534	90	19	is	be	AUX
issue-534	90	20	the	the	DET
issue-534	90	21	only	only	ADJ
issue-534	90	22	possible	possible	ADJ
issue-534	90	23	way	way	NOUN
issue-534	90	24	of	of	ADP
issue-534	90	25	european	european	ADJ
issue-534	90	26	integration	integration	NOUN
issue-534	90	27	in	in	ADP
issue-534	90	28	the	the	DET
issue-534	90	29	field	field	NOUN
issue-534	90	30	of	of	ADP
issue-534	90	31	taxation	taxation	NOUN
issue-534	90	32	.	.	PUNCT
issue-534	91	1	taxes	taxis	NOUN
issue-534	91	2	are	be	AUX
issue-534	91	3	not	not	PART
issue-534	91	4	only	only	ADV
issue-534	91	5	the	the	DET
issue-534	91	6	main	main	ADJ
issue-534	91	7	source	source	NOUN
issue-534	91	8	of	of	ADP
issue-534	91	9	budget	budget	NOUN
issue-534	91	10	revenues	revenue	NOUN
issue-534	91	11	but	but	CCONJ
issue-534	91	12	also	also	ADV
issue-534	91	13	the	the	DET
issue-534	91	14	regulator	regulator	NOUN
issue-534	91	15	of	of	ADP
issue-534	91	16	public	public	ADJ
issue-534	91	17	proportions	proportion	NOUN
issue-534	91	18	;	;	PUNCT
issue-534	91	19	it	it	PRON
issue-534	91	20	is	be	AUX
issue-534	91	21	a	a	DET
issue-534	91	22	guarantor	guarantor	NOUN
issue-534	91	23	of	of	ADP
issue-534	91	24	social	social	ADJ
issue-534	91	25	protection	protection	NOUN
issue-534	91	26	of	of	ADP
issue-534	91	27	citizens	citizen	NOUN
issue-534	91	28	and	and	CCONJ
issue-534	91	29	the	the	DET
issue-534	91	30	creation	creation	NOUN
issue-534	91	31	of	of	ADP
issue-534	91	32	a	a	DET
issue-534	91	33	modern	modern	ADJ
issue-534	91	34	material	material	NOUN
issue-534	91	35	basis	basis	NOUN
issue-534	91	36	of	of	ADP
issue-534	91	37	state	state	NOUN
issue-534	91	38	sovereignty	sovereignty	NOUN
issue-534	91	39	(	(	PUNCT
issue-534	91	40	as	as	ADV
issue-534	91	41	well	well	ADV
issue-534	91	42	as	as	ADP
issue-534	91	43	the	the	DET
issue-534	91	44	development	development	NOUN
issue-534	91	45	and	and	CCONJ
issue-534	91	46	efficiency	efficiency	NOUN
issue-534	91	47	of	of	ADP
issue-534	91	48	local	local	ADJ
issue-534	91	49	government	government	NOUN
issue-534	91	50	)	)	PUNCT
issue-534	91	51	.	.	PUNCT
issue-534	92	1	the	the	DET
issue-534	92	2	world	world	NOUN
issue-534	92	3	experience	experience	NOUN
issue-534	92	4	in	in	ADP
issue-534	92	5	the	the	DET
issue-534	92	6	development	development	NOUN
issue-534	92	7	of	of	ADP
issue-534	92	8	tax	tax	NOUN
issue-534	92	9	systems	system	NOUN
issue-534	92	10	shows	show	VERB
issue-534	92	11	that	that	SCONJ
issue-534	92	12	its	its	PRON
issue-534	92	13	doctrinal	doctrinal	ADJ
issue-534	92	14	substantiation	substantiation	NOUN
issue-534	92	15	has	have	VERB
issue-534	92	16	a	a	DET
issue-534	92	17	real	real	ADJ
issue-534	92	18	importance	importance	NOUN
issue-534	92	19	.	.	PUNCT
issue-534	93	1	the	the	DET
issue-534	93	2	age	age	NOUN
issue-534	93	3	of	of	ADP
issue-534	93	4	enlightenment	enlightenment	PROPN
issue-534	93	5	gave	give	VERB
issue-534	93	6	the	the	DET
issue-534	93	7	impetus	impetus	NOUN
issue-534	93	8	for	for	ADP
issue-534	93	9	these	these	DET
issue-534	93	10	research	research	NOUN
issue-534	93	11	processes	process	NOUN
issue-534	93	12	,	,	PUNCT
issue-534	93	13	as	as	ADV
issue-534	93	14	well	well	ADV
issue-534	93	15	as	as	ADP
issue-534	93	16	in	in	ADP
issue-534	93	17	other	other	ADJ
issue-534	93	18	areas	area	NOUN
issue-534	93	19	of	of	ADP
issue-534	93	20	knowledge	knowledge	NOUN
issue-534	93	21	.	.	PUNCT
issue-534	94	1	so	so	ADV
issue-534	94	2	,	,	PUNCT
issue-534	94	3	a.	a.	NOUN
issue-534	94	4	smith	smith	PROPN
issue-534	94	5	in	in	ADP
issue-534	94	6	his	his	PRON
issue-534	94	7	scientific	scientific	ADJ
issue-534	94	8	work	work	NOUN
issue-534	94	9	“	"	PUNCT
issue-534	94	10	an	an	DET
issue-534	94	11	inquiry	inquiry	NOUN
issue-534	94	12	into	into	ADP
issue-534	94	13	the	the	DET
issue-534	94	14	nature	nature	NOUN
issue-534	94	15	and	and	CCONJ
issue-534	94	16	causes	cause	NOUN
issue-534	94	17	of	of	ADP
issue-534	94	18	the	the	DET
issue-534	94	19	wealth	wealth	NOUN
issue-534	94	20	of	of	ADP
issue-534	94	21	nations	nation	NOUN
issue-534	94	22	”	"	PUNCT
issue-534	94	23	formulated	formulate	VERB
issue-534	94	24	the	the	DET
issue-534	94	25	principles	principle	NOUN
issue-534	94	26	of	of	ADP
issue-534	94	27	taxation	taxation	NOUN
issue-534	94	28	for	for	ADP
issue-534	94	29	the	the	DET
issue-534	94	30	first	first	ADJ
issue-534	94	31	time	time	NOUN
issue-534	94	32	(	(	PUNCT
issue-534	94	33	one	one	NUM
issue-534	94	34	of	of	ADP
issue-534	94	35	them	they	PRON
issue-534	94	36	is	be	AUX
issue-534	94	37	the	the	DET
issue-534	94	38	principle	principle	NOUN
issue-534	94	39	of	of	ADP
issue-534	94	40	justice	justice	NOUN
issue-534	94	41	)	)	PUNCT
issue-534	94	42	.	.	PUNCT
issue-534	95	1	he	he	PRON
issue-534	95	2	also	also	ADV
issue-534	95	3	defined	define	VERB
issue-534	95	4	tax	tax	NOUN
issue-534	95	5	payments	payment	NOUN
issue-534	95	6	,	,	PUNCT
issue-534	95	7	their	their	PRON
issue-534	95	8	place	place	NOUN
issue-534	95	9	in	in	ADP
issue-534	95	10	the	the	DET
issue-534	95	11	financial	financial	ADJ
issue-534	95	12	system	system	NOUN
issue-534	95	13	of	of	ADP
issue-534	95	14	the	the	DET
issue-534	95	15	state	state	NOUN
issue-534	95	16	,	,	PUNCT
issue-534	95	17	and	and	CCONJ
issue-534	95	18	also	also	ADV
issue-534	95	19	emphasized	emphasize	VERB
issue-534	95	20	the	the	DET
issue-534	95	21	fact	fact	NOUN
issue-534	95	22	that	that	SCONJ
issue-534	95	23	taxes	taxis	NOUN
issue-534	95	24	for	for	ADP
issue-534	95	25	the	the	DET
issue-534	95	26	payer	payer	NOUN
issue-534	95	27	were	be	AUX
issue-534	95	28	an	an	DET
issue-534	95	29	indicator	indicator	NOUN
issue-534	95	30	of	of	ADP
issue-534	95	31	freedom	freedom	NOUN
issue-534	95	32	,	,	PUNCT
issue-534	95	33	but	but	CCONJ
issue-534	95	34	not	not	PART
issue-534	95	35	slavery	slavery	NOUN
issue-534	95	36	(	(	PUNCT
issue-534	95	37	smith	smith	PROPN
issue-534	95	38	,	,	PUNCT
issue-534	95	39	2018	2018	NUM
issue-534	95	40	)	)	PUNCT
issue-534	95	41	.	.	PUNCT
issue-534	96	1	in	in	ADP
issue-534	96	2	the	the	DET
issue-534	96	3	nineteenth	nineteenth	ADJ
issue-534	96	4	century	century	NOUN
issue-534	96	5	in	in	ADP
issue-534	96	6	europe	europe	PROPN
issue-534	96	7	,	,	PUNCT
issue-534	96	8	there	there	PRON
issue-534	96	9	was	be	VERB
issue-534	96	10	the	the	DET
issue-534	96	11	establishment	establishment	NOUN
issue-534	96	12	of	of	ADP
issue-534	96	13	scientific	scientific	ADJ
issue-534	96	14	and	and	CCONJ
issue-534	96	15	theoretical	theoretical	ADJ
issue-534	96	16	views	view	NOUN
issue-534	96	17	on	on	ADP
issue-534	96	18	the	the	DET
issue-534	96	19	nature	nature	NOUN
issue-534	96	20	,	,	PUNCT
issue-534	96	21	problems	problem	NOUN
issue-534	96	22	and	and	CCONJ
issue-534	96	23	methods	method	NOUN
issue-534	96	24	of	of	ADP
issue-534	96	25	taxation	taxation	NOUN
issue-534	96	26	,	,	PUNCT
issue-534	96	27	and	and	CCONJ
issue-534	96	28	compliance	compliance	NOUN
issue-534	96	29	with	with	ADP
issue-534	96	30	the	the	DET
issue-534	96	31	legal	legal	ADJ
issue-534	96	32	form	form	NOUN
issue-534	96	33	of	of	ADP
issue-534	96	34	implementation	implementation	NOUN
issue-534	96	35	and	and	CCONJ
issue-534	96	36	enforcement	enforcement	NOUN
issue-534	96	37	.	.	PUNCT
issue-534	97	1	that	that	PRON
issue-534	97	2	is	be	AUX
issue-534	97	3	,	,	PUNCT
issue-534	97	4	the	the	DET
issue-534	97	5	general	general	ADJ
issue-534	97	6	,	,	PUNCT
issue-534	97	7	public	public	ADJ
issue-534	97	8	interest	interest	NOUN
issue-534	97	9	in	in	ADP
issue-534	97	10	the	the	DET
issue-534	97	11	necessity	necessity	NOUN
issue-534	97	12	of	of	ADP
issue-534	97	13	collecting	collect	VERB
issue-534	97	14	taxes	taxis	NOUN
issue-534	97	15	was	be	AUX
issue-534	97	16	realized	realize	VERB
issue-534	97	17	by	by	ADP
issue-534	97	18	the	the	DET
issue-534	97	19	layers	layer	NOUN
issue-534	97	20	of	of	ADP
issue-534	97	21	the	the	DET
issue-534	97	22	population	population	NOUN
issue-534	97	23	.	.	PUNCT
issue-534	98	1	and	and	CCONJ
issue-534	98	2	the	the	DET
issue-534	98	3	awareness	awareness	NOUN
issue-534	98	4	of	of	ADP
issue-534	98	5	the	the	DET
issue-534	98	6	state	state	NOUN
issue-534	98	7	’s	’s	PART
issue-534	98	8	interests	interest	NOUN
issue-534	98	9	regarding	regard	VERB
issue-534	98	10	the	the	DET
issue-534	98	11	fiscal	fiscal	ADJ
issue-534	98	12	coverage	coverage	NOUN
issue-534	98	13	of	of	ADP
issue-534	98	14	the	the	DET
issue-534	98	15	revenue	revenue	NOUN
issue-534	98	16	side	side	NOUN
issue-534	98	17	of	of	ADP
issue-534	98	18	the	the	DET
issue-534	98	19	budgets	budget	NOUN
issue-534	98	20	had	have	AUX
issue-534	98	21	led	lead	VERB
issue-534	98	22	,	,	PUNCT
issue-534	98	23	in	in	ADP
issue-534	98	24	turn	turn	NOUN
issue-534	98	25	,	,	PUNCT
issue-534	98	26	to	to	ADP
issue-534	98	27	the	the	DET
issue-534	98	28	conclusion	conclusion	NOUN
issue-534	98	29	that	that	SCONJ
issue-534	98	30	the	the	DET
issue-534	98	31	legal	legal	ADJ
issue-534	98	32	regulation	regulation	NOUN
issue-534	98	33	of	of	ADP
issue-534	98	34	relations	relation	NOUN
issue-534	98	35	in	in	ADP
issue-534	98	36	the	the	DET
issue-534	98	37	field	field	NOUN
issue-534	98	38	of	of	ADP
issue-534	98	39	taxation	taxation	NOUN
issue-534	98	40	had	have	AUX
issue-534	98	41	become	become	VERB
issue-534	98	42	necessary	necessary	ADJ
issue-534	98	43	.	.	PUNCT
issue-534	99	1	it	it	PRON
issue-534	99	2	is	be	AUX
issue-534	99	3	important	important	ADJ
issue-534	99	4	to	to	PART
issue-534	99	5	note	note	VERB
issue-534	99	6	that	that	SCONJ
issue-534	99	7	legal	legal	ADJ
issue-534	99	8	consciousness	consciousness	NOUN
issue-534	99	9	and	and	CCONJ
issue-534	99	10	legal	legal	ADJ
issue-534	99	11	culture	culture	NOUN
issue-534	99	12	are	be	AUX
issue-534	99	13	internal	internal	ADJ
issue-534	99	14	,	,	PUNCT
issue-534	99	15	intellectual	intellectual	ADJ
issue-534	99	16	settings	setting	NOUN
issue-534	99	17	that	that	PRON
issue-534	99	18	mainly	mainly	ADV
issue-534	99	19	affect	affect	VERB
issue-534	99	20	the	the	DET
issue-534	99	21	effectiveness	effectiveness	NOUN
issue-534	99	22	of	of	ADP
issue-534	99	23	legal	legal	ADJ
issue-534	99	24	regulation	regulation	NOUN
issue-534	99	25	,	,	PUNCT
issue-534	99	26	we	we	PRON
issue-534	99	27	mean	mean	VERB
issue-534	99	28	achievement	achievement	NOUN
issue-534	99	29	of	of	ADP
issue-534	99	30	the	the	DET
issue-534	99	31	goals	goal	NOUN
issue-534	99	32	,	,	PUNCT
issue-534	99	33	which	which	PRON
issue-534	99	34	are	be	AUX
issue-534	99	35	pursued	pursue	VERB
issue-534	99	36	by	by	ADP
issue-534	99	37	the	the	DET
issue-534	99	38	legislator	legislator	NOUN
issue-534	99	39	by	by	ADP
issue-534	99	40	the	the	DET
issue-534	99	41	publication	publication	NOUN
issue-534	99	42	of	of	ADP
issue-534	99	43	relevant	relevant	ADJ
issue-534	99	44	norms	norm	NOUN
issue-534	99	45	.	.	PUNCT
issue-534	100	1	like	like	ADP
issue-534	100	2	other	other	ADJ
issue-534	100	3	branches	branch	NOUN
issue-534	100	4	of	of	ADP
issue-534	100	5	law	law	NOUN
issue-534	100	6	,	,	PUNCT
issue-534	100	7	a	a	DET
issue-534	100	8	financial	financial	ADJ
issue-534	100	9	law	law	NOUN
issue-534	100	10	is	be	AUX
issue-534	100	11	an	an	DET
issue-534	100	12	embodiment	embodiment	NOUN
issue-534	100	13	in	in	ADP
issue-534	100	14	the	the	DET
issue-534	100	15	form	form	NOUN
issue-534	100	16	of	of	ADP
issue-534	100	17	regulatory	regulatory	ADJ
issue-534	100	18	regulations	regulation	NOUN
issue-534	100	19	of	of	ADP
issue-534	100	20	the	the	DET
issue-534	100	21	economy	economy	NOUN
issue-534	100	22	,	,	PUNCT
issue-534	100	23	particularly	particularly	ADV
issue-534	100	24	,	,	PUNCT
issue-534	100	25	the	the	DET
issue-534	100	26	financial	financial	ADJ
issue-534	100	27	policy	policy	NOUN
issue-534	100	28	of	of	ADP
issue-534	100	29	the	the	DET
issue-534	100	30	state	state	NOUN
issue-534	100	31	.	.	PUNCT
issue-534	101	1	as	as	SCONJ
issue-534	101	2	p.	p.	PROPN
issue-534	101	3	gaudemet	gaudemet	VERB
issue-534	101	4	thinks	think	VERB
issue-534	101	5	,	,	PUNCT
issue-534	101	6	this	this	DET
issue-534	101	7	process	process	NOUN
issue-534	101	8	has	have	VERB
issue-534	101	9	two	two	NUM
issue-534	101	10	main	main	ADJ
issue-534	101	11	baltic	baltic	ADJ
issue-534	101	12	journal	journal	NOUN
issue-534	101	13	of	of	ADP
issue-534	101	14	economic	economic	ADJ
issue-534	101	15	studies	study	NOUN
issue-534	101	16	49	49	NUM
issue-534	101	17	vol	vol	NOUN
issue-534	101	18	.	.	PROPN
issue-534	102	1	4	4	NUM
issue-534	102	2	,	,	PUNCT
issue-534	102	3	no	no	INTJ
issue-534	102	4	.	.	NOUN
issue-534	102	5	5	5	NUM
issue-534	102	6	,	,	PUNCT
issue-534	102	7	2018	2018	NUM
issue-534	102	8	aspects	aspect	NOUN
issue-534	102	9	.	.	PUNCT
issue-534	103	1	on	on	ADP
issue-534	103	2	the	the	DET
issue-534	103	3	one	one	NUM
issue-534	103	4	hand	hand	NOUN
issue-534	103	5	,	,	PUNCT
issue-534	103	6	the	the	DET
issue-534	103	7	relationship	relationship	NOUN
issue-534	103	8	between	between	ADP
issue-534	103	9	political	political	ADJ
issue-534	103	10	forces	force	NOUN
issue-534	103	11	and	and	CCONJ
issue-534	103	12	the	the	DET
issue-534	103	13	political	political	ADJ
issue-534	103	14	structure	structure	NOUN
issue-534	103	15	of	of	ADP
issue-534	103	16	a	a	DET
issue-534	103	17	country	country	NOUN
issue-534	103	18	largely	largely	ADV
issue-534	103	19	determines	determine	VERB
issue-534	103	20	the	the	DET
issue-534	103	21	financial	financial	ADJ
issue-534	103	22	policy	policy	NOUN
issue-534	103	23	of	of	ADP
issue-534	103	24	this	this	DET
issue-534	103	25	country	country	NOUN
issue-534	103	26	.	.	PUNCT
issue-534	104	1	on	on	ADP
issue-534	104	2	the	the	DET
issue-534	104	3	other	other	ADJ
issue-534	104	4	hand	hand	NOUN
issue-534	104	5	,	,	PUNCT
issue-534	104	6	political	political	ADJ
issue-534	104	7	events	event	NOUN
issue-534	104	8	,	,	PUNCT
issue-534	104	9	especially	especially	ADV
issue-534	104	10	if	if	SCONJ
issue-534	104	11	they	they	PRON
issue-534	104	12	take	take	VERB
issue-534	104	13	the	the	DET
issue-534	104	14	form	form	NOUN
issue-534	104	15	of	of	ADP
issue-534	104	16	a	a	DET
issue-534	104	17	crisis	crisis	NOUN
issue-534	104	18	,	,	PUNCT
issue-534	104	19	also	also	ADV
issue-534	104	20	affect	affect	VERB
issue-534	104	21	public	public	ADJ
issue-534	104	22	finances	finance	NOUN
issue-534	104	23	and	and	CCONJ
issue-534	104	24	result	result	VERB
issue-534	104	25	in	in	ADP
issue-534	104	26	a	a	DET
issue-534	104	27	financial	financial	ADJ
issue-534	104	28	mechanism	mechanism	NOUN
issue-534	104	29	(	(	PUNCT
issue-534	104	30	gaudemet	gaudemet	VERB
issue-534	104	31	,	,	PUNCT
issue-534	104	32	1978	1978	NUM
issue-534	104	33	)	)	PUNCT
issue-534	104	34	.	.	PUNCT
issue-534	105	1	the	the	DET
issue-534	105	2	relationship	relationship	NOUN
issue-534	105	3	between	between	ADP
issue-534	105	4	tax	tax	NOUN
issue-534	105	5	policy	policy	NOUN
issue-534	105	6	and	and	CCONJ
issue-534	105	7	tax	tax	NOUN
issue-534	105	8	law	law	NOUN
issue-534	105	9	is	be	AUX
issue-534	105	10	expressed	express	VERB
issue-534	105	11	in	in	ADP
issue-534	105	12	two	two	NUM
issue-534	105	13	ways	way	NOUN
issue-534	105	14	:	:	PUNCT
issue-534	105	15	a	a	X
issue-534	105	16	)	)	PUNCT
issue-534	105	17	through	through	ADP
issue-534	105	18	tax	tax	NOUN
issue-534	105	19	policy	policy	NOUN
issue-534	105	20	,	,	PUNCT
issue-534	105	21	the	the	DET
issue-534	105	22	main	main	ADJ
issue-534	105	23	objectives	objective	NOUN
issue-534	105	24	of	of	ADP
issue-534	105	25	taxation	taxation	NOUN
issue-534	105	26	are	be	AUX
issue-534	105	27	implemented	implement	VERB
issue-534	105	28	,	,	PUNCT
issue-534	105	29	that	that	PRON
issue-534	105	30	is	be	AUX
issue-534	105	31	why	why	SCONJ
issue-534	105	32	its	its	PRON
issue-534	105	33	research	research	NOUN
issue-534	105	34	allows	allow	VERB
issue-534	105	35	us	we	PRON
issue-534	105	36	to	to	PART
issue-534	105	37	get	get	VERB
issue-534	105	38	a	a	DET
issue-534	105	39	better	well	ADJ
issue-534	105	40	idea	idea	NOUN
issue-534	105	41	of	of	ADP
issue-534	105	42	the	the	DET
issue-534	105	43	subject	subject	NOUN
issue-534	105	44	of	of	ADP
issue-534	105	45	regulation	regulation	NOUN
issue-534	105	46	of	of	ADP
issue-534	105	47	tax	tax	NOUN
issue-534	105	48	law	law	NOUN
issue-534	105	49	;	;	PUNCT
issue-534	105	50	b	b	X
issue-534	105	51	)	)	PUNCT
issue-534	105	52	tax	tax	NOUN
issue-534	105	53	policy	policy	NOUN
issue-534	105	54	provides	provide	VERB
issue-534	105	55	tax	tax	NOUN
issue-534	105	56	reforms	reform	NOUN
issue-534	105	57	,	,	PUNCT
issue-534	105	58	which	which	PRON
issue-534	105	59	are	be	AUX
issue-534	105	60	registered	register	VERB
issue-534	105	61	by	by	ADP
issue-534	105	62	the	the	DET
issue-534	105	63	corresponding	corresponding	ADJ
issue-534	105	64	financial	financial	ADJ
issue-534	105	65	laws	law	NOUN
issue-534	105	66	(	(	PUNCT
issue-534	105	67	kozyrin	kozyrin	NOUN
issue-534	105	68	,	,	PUNCT
issue-534	105	69	1993	1993	NUM
issue-534	105	70	)	)	PUNCT
issue-534	105	71	.	.	PUNCT
issue-534	106	1	the	the	DET
issue-534	106	2	effectiveness	effectiveness	NOUN
issue-534	106	3	of	of	ADP
issue-534	106	4	tax	tax	NOUN
issue-534	106	5	policy	policy	NOUN
issue-534	106	6	largely	largely	ADV
issue-534	106	7	depends	depend	VERB
issue-534	106	8	on	on	ADP
issue-534	106	9	what	what	PRON
issue-534	106	10	special	special	ADJ
issue-534	106	11	(	(	PUNCT
issue-534	106	12	tax	tax	NOUN
issue-534	106	13	or	or	CCONJ
issue-534	106	14	tax	tax	NOUN
issue-534	106	15	law	law	NOUN
issue-534	106	16	)	)	PUNCT
issue-534	106	17	principles	principle	VERB
issue-534	106	18	the	the	DET
issue-534	106	19	state	state	NOUN
issue-534	106	20	puts	put	VERB
issue-534	106	21	in	in	ADP
issue-534	106	22	its	its	PRON
issue-534	106	23	bases	basis	NOUN
issue-534	106	24	,	,	PUNCT
issue-534	106	25	particularly	particularly	ADV
issue-534	106	26	:	:	PUNCT
issue-534	106	27	the	the	DET
issue-534	106	28	ratio	ratio	NOUN
issue-534	106	29	of	of	ADP
issue-534	106	30	direct	direct	ADJ
issue-534	106	31	and	and	CCONJ
issue-534	106	32	indirect	indirect	ADJ
issue-534	106	33	taxes	taxis	NOUN
issue-534	106	34	,	,	PUNCT
issue-534	106	35	the	the	DET
issue-534	106	36	breadth	breadth	NOUN
issue-534	106	37	of	of	ADP
issue-534	106	38	tax	tax	NOUN
issue-534	106	39	privileges	privilege	NOUN
issue-534	106	40	,	,	PUNCT
issue-534	106	41	their	their	PRON
issue-534	106	42	nature	nature	NOUN
issue-534	106	43	and	and	CCONJ
issue-534	106	44	purpose	purpose	NOUN
issue-534	106	45	,	,	PUNCT
issue-534	106	46	discreteness	discreteness	NOUN
issue-534	106	47	or	or	CCONJ
issue-534	106	48	continuity	continuity	NOUN
issue-534	106	49	of	of	ADP
issue-534	106	50	taxation	taxation	NOUN
issue-534	106	51	,	,	PUNCT
issue-534	106	52	etc	etc	X
issue-534	106	53	.	.	X
issue-534	106	54	in	in	ADP
issue-534	106	55	its	its	PRON
issue-534	106	56	turn	turn	NOUN
issue-534	106	57	,	,	PUNCT
issue-534	106	58	the	the	DET
issue-534	106	59	main	main	ADJ
issue-534	106	60	concepts	concept	NOUN
issue-534	106	61	of	of	ADP
issue-534	106	62	tax	tax	NOUN
issue-534	106	63	policy	policy	NOUN
issue-534	106	64	are	be	AUX
issue-534	106	65	an	an	DET
issue-534	106	66	effective	effective	ADJ
issue-534	106	67	tax	tax	NOUN
issue-534	106	68	burden	burden	NOUN
issue-534	106	69	,	,	PUNCT
issue-534	106	70	tax	tax	NOUN
issue-534	106	71	capitalization	capitalization	NOUN
issue-534	106	72	,	,	PUNCT
issue-534	106	73	optimal	optimal	ADJ
issue-534	106	74	taxation	taxation	NOUN
issue-534	106	75	,	,	PUNCT
issue-534	106	76	and	and	CCONJ
issue-534	106	77	tax	tax	NOUN
issue-534	106	78	pressure	pressure	NOUN
issue-534	106	79	.	.	PUNCT
issue-534	107	1	for	for	ADP
issue-534	107	2	nowadays	nowadays	ADV
issue-534	107	3	,	,	PUNCT
issue-534	107	4	according	accord	VERB
issue-534	107	5	to	to	ADP
issue-534	107	6	the	the	DET
issue-534	107	7	norms	norm	NOUN
issue-534	107	8	of	of	ADP
issue-534	107	9	the	the	DET
issue-534	107	10	tax	tax	NOUN
issue-534	107	11	code	code	NOUN
issue-534	107	12	of	of	ADP
issue-534	107	13	ukraine	ukraine	NOUN
issue-534	107	14	,	,	PUNCT
issue-534	107	15	the	the	DET
issue-534	107	16	tax	tax	NOUN
issue-534	107	17	legislation	legislation	NOUN
issue-534	107	18	of	of	ADP
issue-534	107	19	ukraine	ukraine	NOUN
issue-534	107	20	is	be	AUX
issue-534	107	21	based	base	VERB
issue-534	107	22	on	on	ADP
issue-534	107	23	the	the	DET
issue-534	107	24	following	follow	VERB
issue-534	107	25	special	special	ADJ
issue-534	107	26	principles	principle	NOUN
issue-534	107	27	:	:	PUNCT
issue-534	107	28	the	the	DET
issue-534	107	29	universality	universality	NOUN
issue-534	107	30	of	of	ADP
issue-534	107	31	taxation	taxation	NOUN
issue-534	107	32	,	,	PUNCT
issue-534	107	33	social	social	ADJ
issue-534	107	34	justice	justice	NOUN
issue-534	107	35	,	,	PUNCT
issue-534	107	36	fiscal	fiscal	ADJ
issue-534	107	37	sufficiency	sufficiency	NOUN
issue-534	107	38	,	,	PUNCT
issue-534	107	39	stability	stability	NOUN
issue-534	107	40	,	,	PUNCT
issue-534	107	41	efficiency	efficiency	NOUN
issue-534	107	42	,	,	PUNCT
issue-534	107	43	and	and	CCONJ
issue-534	107	44	neutrality	neutrality	NOUN
issue-534	107	45	of	of	ADP
issue-534	107	46	taxation	taxation	NOUN
issue-534	107	47	,	,	PUNCT
issue-534	107	48	etc	etc	X
issue-534	107	49	.	.	X
issue-534	108	1	so	so	ADV
issue-534	108	2	,	,	PUNCT
issue-534	108	3	under	under	ADP
issue-534	108	4	the	the	DET
issue-534	108	5	principle	principle	NOUN
issue-534	108	6	of	of	ADP
issue-534	108	7	social	social	ADJ
issue-534	108	8	justice	justice	NOUN
issue-534	108	9	(	(	PUNCT
issue-534	108	10	as	as	ADP
issue-534	108	11	the	the	DET
issue-534	108	12	embodiment	embodiment	NOUN
issue-534	108	13	of	of	ADP
issue-534	108	14	the	the	DET
issue-534	108	15	fundamental	fundamental	ADJ
issue-534	108	16	principle	principle	NOUN
issue-534	108	17	of	of	ADP
issue-534	108	18	justice	justice	NOUN
issue-534	108	19	)	)	PUNCT
issue-534	108	20	,	,	PUNCT
issue-534	108	21	the	the	DET
issue-534	108	22	legislator	legislator	NOUN
issue-534	108	23	understands	understand	VERB
issue-534	108	24	the	the	DET
issue-534	108	25	principle	principle	NOUN
issue-534	108	26	of	of	ADP
issue-534	108	27	setting	set	VERB
issue-534	108	28	taxes	taxis	NOUN
issue-534	108	29	and	and	CCONJ
issue-534	108	30	fees	fee	NOUN
issue-534	108	31	in	in	ADP
issue-534	108	32	accordance	accordance	NOUN
issue-534	108	33	with	with	ADP
issue-534	108	34	the	the	DET
issue-534	108	35	paying	pay	VERB
issue-534	108	36	capacity	capacity	NOUN
issue-534	108	37	of	of	ADP
issue-534	108	38	taxpayers	taxpayer	NOUN
issue-534	108	39	(	(	PUNCT
issue-534	108	40	podatkovyi	podatkovyi	NOUN
issue-534	108	41	kodeks	kodek	VERB
issue-534	108	42	ukrainy	ukrainy	ADJ
issue-534	108	43	)	)	PUNCT
issue-534	108	44	.	.	PUNCT
issue-534	109	1	as	as	SCONJ
issue-534	109	2	reasonably	reasonably	ADV
issue-534	109	3	r.	r.	PROPN
issue-534	109	4	tsippelius	tsippelius	PROPN
issue-534	109	5	states	state	NOUN
issue-534	109	6	,	,	PUNCT
issue-534	109	7	the	the	DET
issue-534	109	8	right	right	NOUN
issue-534	109	9	has	have	VERB
issue-534	109	10	to	to	PART
issue-534	109	11	regulate	regulate	VERB
issue-534	109	12	human	human	ADJ
issue-534	109	13	behaviour	behaviour	NOUN
issue-534	109	14	in	in	ADP
issue-534	109	15	such	such	DET
issue-534	109	16	a	a	DET
issue-534	109	17	way	way	NOUN
issue-534	109	18	that	that	PRON
issue-534	109	19	all	all	DET
issue-534	109	20	benefits	benefit	NOUN
issue-534	109	21	(	(	PUNCT
issue-534	109	22	values	value	NOUN
issue-534	109	23	)	)	PUNCT
issue-534	109	24	and	and	CCONJ
issue-534	109	25	burdens	burden	NOUN
issue-534	109	26	(	(	PUNCT
issue-534	109	27	costs	cost	NOUN
issue-534	109	28	,	,	PUNCT
issue-534	109	29	liabilities	liability	NOUN
issue-534	109	30	)	)	PUNCT
issue-534	109	31	should	should	AUX
issue-534	109	32	be	be	AUX
issue-534	109	33	distributed	distribute	VERB
issue-534	109	34	fairly	fairly	ADV
issue-534	109	35	,	,	PUNCT
issue-534	109	36	and	and	CCONJ
issue-534	109	37	conflicting	conflicting	ADJ
issue-534	109	38	interests	interest	NOUN
issue-534	109	39	should	should	AUX
issue-534	109	40	be	be	AUX
issue-534	109	41	satisfied	satisfied	ADJ
issue-534	109	42	in	in	ADP
issue-534	109	43	accordance	accordance	NOUN
issue-534	109	44	with	with	ADP
issue-534	109	45	their	their	PRON
issue-534	109	46	weight	weight	NOUN
issue-534	109	47	and	and	CCONJ
issue-534	109	48	significance	significance	NOUN
issue-534	109	49	;	;	PUNCT
issue-534	109	50	those	those	PRON
issue-534	109	51	who	who	PRON
issue-534	109	52	commit	commit	VERB
issue-534	109	53	a	a	DET
issue-534	109	54	punishable	punishable	ADJ
issue-534	109	55	act	act	NOUN
issue-534	109	56	should	should	AUX
issue-534	109	57	receive	receive	VERB
issue-534	109	58	a	a	DET
issue-534	109	59	proper	proper	ADJ
issue-534	109	60	remuneration	remuneration	NOUN
issue-534	109	61	for	for	ADP
issue-534	109	62	them	they	PRON
issue-534	109	63	.	.	PUNCT
issue-534	110	1	so	so	ADV
issue-534	110	2	,	,	PUNCT
issue-534	110	3	r.	r.	PROPN
issue-534	110	4	tsippelius	tsippelius	PROPN
issue-534	110	5	insists	insist	VERB
issue-534	110	6	that	that	SCONJ
issue-534	110	7	justice	justice	NOUN
issue-534	110	8	should	should	AUX
issue-534	110	9	prevail	prevail	VERB
issue-534	110	10	in	in	ADP
issue-534	110	11	resolving	resolve	VERB
issue-534	110	12	the	the	DET
issue-534	110	13	conflicts	conflict	NOUN
issue-534	110	14	,	,	PUNCT
issue-534	110	15	which	which	PRON
issue-534	110	16	may	may	AUX
issue-534	110	17	arise	arise	VERB
issue-534	110	18	in	in	ADP
issue-534	110	19	society	society	NOUN
issue-534	110	20	(	(	PUNCT
issue-534	110	21	tsyppelius	tsyppelius	NOUN
issue-534	110	22	,	,	PUNCT
issue-534	110	23	2004	2004	NUM
issue-534	110	24	)	)	PUNCT
issue-534	110	25	.	.	PUNCT
issue-534	111	1	however	however	ADV
issue-534	111	2	,	,	PUNCT
issue-534	111	3	an	an	DET
issue-534	111	4	estimate	estimate	NOUN
issue-534	111	5	to	to	ADP
issue-534	111	6	a	a	DET
issue-534	111	7	certain	certain	ADJ
issue-534	111	8	extent	extent	NOUN
issue-534	111	9	,	,	PUNCT
issue-534	111	10	sometimes	sometimes	ADV
issue-534	111	11	subjective	subjective	ADJ
issue-534	111	12	nature	nature	NOUN
issue-534	111	13	of	of	ADP
issue-534	111	14	understanding	understanding	NOUN
issue-534	111	15	and	and	CCONJ
issue-534	111	16	perception	perception	NOUN
issue-534	111	17	of	of	ADP
issue-534	111	18	justice	justice	NOUN
issue-534	111	19	,	,	PUNCT
issue-534	111	20	the	the	DET
issue-534	111	21	need	need	NOUN
issue-534	111	22	to	to	PART
issue-534	111	23	take	take	VERB
issue-534	111	24	into	into	ADP
issue-534	111	25	account	account	NOUN
issue-534	111	26	a	a	DET
issue-534	111	27	large	large	ADJ
issue-534	111	28	number	number	NOUN
issue-534	111	29	of	of	ADP
issue-534	111	30	individual	individual	ADJ
issue-534	111	31	circumstances	circumstance	NOUN
issue-534	111	32	that	that	PRON
issue-534	111	33	are	be	AUX
issue-534	111	34	difficult	difficult	ADJ
issue-534	111	35	to	to	PART
issue-534	111	36	take	take	VERB
issue-534	111	37	into	into	ADP
issue-534	111	38	account	account	NOUN
issue-534	111	39	in	in	ADP
issue-534	111	40	the	the	DET
issue-534	111	41	legislation	legislation	NOUN
issue-534	111	42	(	(	PUNCT
issue-534	111	43	considering	consider	VERB
issue-534	111	44	dynamism	dynamism	NOUN
issue-534	111	45	of	of	ADP
issue-534	111	46	constantly	constantly	ADV
issue-534	111	47	growing	grow	VERB
issue-534	111	48	social	social	ADJ
issue-534	111	49	processes	process	NOUN
issue-534	111	50	)	)	PUNCT
issue-534	111	51	complicate	complicate	VERB
issue-534	111	52	its	its	PRON
issue-534	111	53	full	full	ADJ
issue-534	111	54	achievement	achievement	NOUN
issue-534	111	55	in	in	ADP
issue-534	111	56	various	various	ADJ
issue-534	111	57	social	social	ADJ
issue-534	111	58	spheres	sphere	NOUN
issue-534	111	59	.	.	PUNCT
issue-534	112	1	this	this	PRON
issue-534	112	2	can	can	AUX
issue-534	112	3	also	also	ADV
issue-534	112	4	be	be	AUX
issue-534	112	5	applied	apply	VERB
issue-534	112	6	to	to	ADP
issue-534	112	7	tax	tax	NOUN
issue-534	112	8	law	law	NOUN
issue-534	112	9	(	(	PUNCT
issue-534	112	10	sotov	sotov	NOUN
issue-534	112	11	,	,	PUNCT
issue-534	112	12	1998	1998	NUM
issue-534	112	13	)	)	PUNCT
issue-534	112	14	.	.	PUNCT
issue-534	113	1	tax	tax	NOUN
issue-534	113	2	pressure	pressure	NOUN
issue-534	113	3	is	be	AUX
issue-534	113	4	one	one	NUM
issue-534	113	5	of	of	ADP
issue-534	113	6	the	the	DET
issue-534	113	7	main	main	ADJ
issue-534	113	8	characteristics	characteristic	NOUN
issue-534	113	9	of	of	ADP
issue-534	113	10	tax	tax	NOUN
issue-534	113	11	policy	policy	NOUN
issue-534	113	12	.	.	PUNCT
issue-534	114	1	this	this	DET
issue-534	114	2	concept	concept	NOUN
issue-534	114	3	characterizes	characterize	VERB
issue-534	114	4	the	the	DET
issue-534	114	5	role	role	NOUN
issue-534	114	6	of	of	ADP
issue-534	114	7	taxes	taxis	NOUN
issue-534	114	8	in	in	ADP
issue-534	114	9	the	the	DET
issue-534	114	10	life	life	NOUN
issue-534	114	11	of	of	ADP
issue-534	114	12	society	society	NOUN
issue-534	114	13	at	at	ADP
issue-534	114	14	the	the	DET
issue-534	114	15	macroeconomic	macroeconomic	ADJ
issue-534	114	16	level	level	NOUN
issue-534	114	17	.	.	PUNCT
issue-534	115	1	it	it	PRON
issue-534	115	2	can	can	AUX
issue-534	115	3	be	be	AUX
issue-534	115	4	defined	define	VERB
issue-534	115	5	as	as	ADP
issue-534	115	6	the	the	DET
issue-534	115	7	ratio	ratio	NOUN
issue-534	115	8	of	of	ADP
issue-534	115	9	the	the	DET
issue-534	115	10	total	total	ADJ
issue-534	115	11	amount	amount	NOUN
issue-534	115	12	of	of	ADP
issue-534	115	13	tax	tax	NOUN
issue-534	115	14	collections	collection	NOUN
issue-534	115	15	to	to	ADP
issue-534	115	16	the	the	DET
issue-534	115	17	aggregate	aggregate	ADJ
issue-534	115	18	national	national	ADJ
issue-534	115	19	product	product	NOUN
issue-534	115	20	.	.	PUNCT
issue-534	116	1	if	if	SCONJ
issue-534	116	2	we	we	PRON
issue-534	116	3	are	be	AUX
issue-534	116	4	talking	talk	VERB
issue-534	116	5	about	about	ADP
issue-534	116	6	a	a	DET
issue-534	116	7	particular	particular	ADJ
issue-534	116	8	taxpayer	taxpayer	NOUN
issue-534	116	9	,	,	PUNCT
issue-534	116	10	then	then	ADV
issue-534	116	11	tax	tax	NOUN
issue-534	116	12	pressure	pressure	NOUN
issue-534	116	13	reflects	reflect	VERB
issue-534	116	14	the	the	DET
issue-534	116	15	proportion	proportion	NOUN
issue-534	116	16	of	of	ADP
issue-534	116	17	its	its	PRON
issue-534	116	18	total	total	ADJ
issue-534	116	19	income	income	NOUN
issue-534	116	20	deducted	deduct	VERB
issue-534	116	21	from	from	ADP
issue-534	116	22	the	the	DET
issue-534	116	23	budget	budget	NOUN
issue-534	116	24	.	.	PUNCT
issue-534	117	1	in	in	ADP
issue-534	117	2	the	the	DET
issue-534	117	3	tax	tax	NOUN
issue-534	117	4	doctrines	doctrine	NOUN
issue-534	117	5	of	of	ADP
issue-534	117	6	the	the	DET
issue-534	117	7	west	west	NOUN
issue-534	117	8	,	,	PUNCT
issue-534	117	9	an	an	DET
issue-534	117	10	additional	additional	ADJ
issue-534	117	11	and	and	CCONJ
issue-534	117	12	sufficiently	sufficiently	ADV
issue-534	117	13	pronounced	pronounced	ADJ
issue-534	117	14	indicator	indicator	NOUN
issue-534	117	15	of	of	ADP
issue-534	117	16	the	the	DET
issue-534	117	17	effective	effective	ADJ
issue-534	117	18	tax	tax	NOUN
issue-534	117	19	rate	rate	NOUN
issue-534	117	20	is	be	AUX
issue-534	117	21	used	use	VERB
issue-534	117	22	to	to	PART
issue-534	117	23	calculate	calculate	VERB
issue-534	117	24	the	the	DET
issue-534	117	25	tax	tax	NOUN
issue-534	117	26	pressure	pressure	NOUN
issue-534	117	27	.	.	PUNCT
issue-534	118	1	this	this	PRON
issue-534	118	2	is	be	AUX
issue-534	118	3	a	a	DET
issue-534	118	4	fraction	fraction	NOUN
issue-534	118	5	of	of	ADP
issue-534	118	6	the	the	DET
issue-534	118	7	tax	tax	NOUN
issue-534	118	8	in	in	ADP
issue-534	118	9	the	the	DET
issue-534	118	10	total	total	ADJ
issue-534	118	11	taxable	taxable	ADJ
issue-534	118	12	income	income	NOUN
issue-534	118	13	of	of	ADP
issue-534	118	14	the	the	DET
issue-534	118	15	payer	payer	NOUN
issue-534	118	16	.	.	PUNCT
issue-534	119	1	it	it	PRON
issue-534	119	2	should	should	AUX
issue-534	119	3	be	be	AUX
issue-534	119	4	mentioned	mention	VERB
issue-534	119	5	that	that	SCONJ
issue-534	119	6	the	the	DET
issue-534	119	7	tax	tax	NOUN
issue-534	119	8	pressure	pressure	NOUN
issue-534	119	9	,	,	PUNCT
issue-534	119	10	which	which	PRON
issue-534	119	11	can	can	AUX
issue-534	119	12	be	be	AUX
issue-534	119	13	measured	measure	VERB
issue-534	119	14	by	by	ADP
issue-534	119	15	the	the	DET
issue-534	119	16	indicator	indicator	NOUN
issue-534	119	17	of	of	ADP
issue-534	119	18	the	the	DET
issue-534	119	19	full	full	ADJ
issue-534	119	20	rate	rate	NOUN
issue-534	119	21	of	of	ADP
issue-534	119	22	taxation	taxation	NOUN
issue-534	119	23	,	,	PUNCT
issue-534	119	24	is	be	AUX
issue-534	119	25	very	very	ADV
issue-534	119	26	high	high	ADJ
issue-534	119	27	in	in	ADP
issue-534	119	28	ukraine	ukraine	NOUN
issue-534	119	29	compared	compare	VERB
issue-534	119	30	to	to	ADP
issue-534	119	31	european	european	ADJ
issue-534	119	32	countries	country	NOUN
issue-534	119	33	.	.	PUNCT
issue-534	120	1	so	so	ADV
issue-534	120	2	,	,	PUNCT
issue-534	120	3	recently	recently	ADV
issue-534	120	4	,	,	PUNCT
issue-534	120	5	legal	legal	ADJ
issue-534	120	6	regulation	regulation	NOUN
issue-534	120	7	of	of	ADP
issue-534	120	8	the	the	DET
issue-534	120	9	permanent	permanent	ADJ
issue-534	120	10	increase	increase	NOUN
issue-534	120	11	of	of	ADP
issue-534	120	12	excise	excise	NOUN
issue-534	120	13	taxes	taxis	NOUN
issue-534	120	14	,	,	PUNCT
issue-534	120	15	taxes	taxis	NOUN
issue-534	120	16	on	on	ADP
issue-534	120	17	transport	transport	NOUN
issue-534	120	18	,	,	PUNCT
issue-534	120	19	property	property	NOUN
issue-534	120	20	–	–	PUNCT
issue-534	120	21	are	be	AUX
issue-534	120	22	in	in	ADP
issue-534	120	23	the	the	DET
issue-534	120	24	prerogatives	prerogative	NOUN
issue-534	120	25	of	of	ADP
issue-534	120	26	tax	tax	NOUN
issue-534	120	27	policy	policy	NOUN
issue-534	120	28	.	.	PUNCT
issue-534	121	1	the	the	DET
issue-534	121	2	tax	tax	NOUN
issue-534	121	3	burden	burden	NOUN
issue-534	121	4	,	,	PUNCT
issue-534	121	5	taking	take	VERB
issue-534	121	6	into	into	ADP
issue-534	121	7	account	account	NOUN
issue-534	121	8	social	social	ADJ
issue-534	121	9	charges	charge	NOUN
issue-534	121	10	in	in	ADP
issue-534	121	11	ukraine	ukraine	NOUN
issue-534	121	12	for	for	ADP
issue-534	121	13	the	the	DET
issue-534	121	14	poor	poor	ADJ
issue-534	121	15	,	,	PUNCT
issue-534	121	16	belongs	belong	VERB
issue-534	121	17	to	to	ADP
issue-534	121	18	the	the	DET
issue-534	121	19	highest	high	ADJ
issue-534	121	20	in	in	ADP
issue-534	121	21	the	the	DET
issue-534	121	22	world	world	NOUN
issue-534	121	23	,	,	PUNCT
issue-534	121	24	with	with	ADP
issue-534	121	25	the	the	DET
issue-534	121	26	simultaneous	simultaneous	ADJ
issue-534	121	27	existence	existence	NOUN
issue-534	121	28	of	of	ADP
issue-534	121	29	a	a	DET
issue-534	121	30	favourable	favourable	ADJ
issue-534	121	31	tax	tax	NOUN
issue-534	121	32	regime	regime	NOUN
issue-534	121	33	for	for	ADP
issue-534	121	34	the	the	DET
issue-534	121	35	rich	rich	ADJ
issue-534	121	36	part	part	NOUN
issue-534	121	37	of	of	ADP
issue-534	121	38	the	the	DET
issue-534	121	39	population	population	NOUN
issue-534	121	40	.	.	PUNCT
issue-534	122	1	at	at	ADP
issue-534	122	2	the	the	DET
issue-534	122	3	same	same	ADJ
issue-534	122	4	time	time	NOUN
issue-534	122	5	,	,	PUNCT
issue-534	122	6	obviously	obviously	ADV
issue-534	122	7	,	,	PUNCT
issue-534	122	8	the	the	DET
issue-534	122	9	tactical	tactical	ADJ
issue-534	122	10	fiscal	fiscal	ADJ
issue-534	122	11	task	task	NOUN
issue-534	122	12	prevails	prevail	VERB
issue-534	122	13	over	over	ADP
issue-534	122	14	the	the	DET
issue-534	122	15	strategy	strategy	NOUN
issue-534	122	16	of	of	ADP
issue-534	122	17	stimulation	stimulation	NOUN
issue-534	122	18	of	of	ADP
issue-534	122	19	production	production	NOUN
issue-534	122	20	and	and	CCONJ
issue-534	122	21	circulation	circulation	NOUN
issue-534	122	22	,	,	PUNCT
issue-534	122	23	the	the	DET
issue-534	122	24	growth	growth	NOUN
issue-534	122	25	of	of	ADP
issue-534	122	26	taxable	taxable	ADJ
issue-534	122	27	income	income	NOUN
issue-534	122	28	.	.	PUNCT
issue-534	123	1	thus	thus	ADV
issue-534	123	2	,	,	PUNCT
issue-534	123	3	the	the	DET
issue-534	123	4	law	law	NOUN
issue-534	123	5	of	of	ADP
issue-534	123	6	ukraine	ukraine	NOUN
issue-534	123	7	as	as	ADP
issue-534	123	8	of	of	ADP
issue-534	123	9	december	december	PROPN
issue-534	123	10	7	7	NUM
issue-534	123	11	,	,	PUNCT
issue-534	123	12	2017	2017	NUM
issue-534	123	13	,	,	PUNCT
issue-534	123	14	“	"	PUNCT
issue-534	123	15	on	on	ADP
issue-534	123	16	the	the	DET
issue-534	123	17	state	state	NOUN
issue-534	123	18	budget	budget	NOUN
issue-534	123	19	of	of	ADP
issue-534	123	20	ukraine	ukraine	NOUN
issue-534	123	21	for	for	ADP
issue-534	123	22	2018	2018	NUM
issue-534	123	23	”	"	PUNCT
issue-534	123	24	establishes	establish	VERB
issue-534	123	25	the	the	DET
issue-534	123	26	minimum	minimum	ADJ
issue-534	123	27	wage	wage	NOUN
issue-534	123	28	:	:	PUNCT
issue-534	123	29	in	in	ADP
issue-534	123	30	monthly	monthly	ADJ
issue-534	123	31	amount	amount	NOUN
issue-534	123	32	from	from	ADP
issue-534	123	33	january	january	PROPN
issue-534	123	34	1	1	NUM
issue-534	123	35	–	–	PUNCT
issue-534	123	36	3723	3723	NUM
issue-534	123	37	uah	uah	NOUN
issue-534	123	38	;	;	PUNCT
issue-534	123	39	in	in	ADP
issue-534	123	40	hourly	hourly	ADJ
issue-534	123	41	terms	term	NOUN
issue-534	123	42	from	from	ADP
issue-534	123	43	january	january	PROPN
issue-534	123	44	1	1	NUM
issue-534	123	45	is	be	AUX
issue-534	123	46	22.41	22.41	NUM
issue-534	123	47	uah	uah	NOUN
issue-534	123	48	,	,	PUNCT
issue-534	123	49	living	living	NOUN
issue-534	123	50	wage	wage	NOUN
issue-534	123	51	for	for	ADP
issue-534	123	52	able	able	ADJ
issue-534	123	53	-	-	PUNCT
issue-534	123	54	bodied	bodied	ADJ
issue-534	123	55	persons	person	NOUN
issue-534	123	56	:	:	PUNCT
issue-534	123	57	from	from	ADP
issue-534	123	58	january	january	PROPN
issue-534	123	59	1	1	NUM
issue-534	123	60	,	,	PUNCT
issue-534	123	61	2018	2018	NUM
issue-534	123	62	–	–	PUNCT
issue-534	123	63	1762	1762	NUM
issue-534	123	64	uah	uah	NOUN
issue-534	123	65	,	,	PUNCT
issue-534	123	66	from	from	ADP
issue-534	123	67	july	july	PROPN
issue-534	123	68	1	1	NUM
issue-534	123	69	–	–	PUNCT
issue-534	123	70	1841	1841	NUM
issue-534	123	71	uah	uah	NOUN
issue-534	123	72	,	,	PUNCT
issue-534	123	73	and	and	CCONJ
issue-534	123	74	from	from	ADP
issue-534	123	75	december	december	PROPN
issue-534	123	76	1	1	NUM
issue-534	123	77	–	–	PUNCT
issue-534	123	78	1921	1921	NUM
issue-534	123	79	uah	uah	NOUN
issue-534	123	80	(	(	PUNCT
issue-534	123	81	pro	pro	X
issue-534	123	82	derzhavnyi	derzhavnyi	PROPN
issue-534	123	83	biudzhet	biudzhet	NOUN
issue-534	123	84	ukrainy	ukrainy	ADJ
issue-534	123	85	na	na	NOUN
issue-534	123	86	2018	2018	NUM
issue-534	123	87	rik	rik	PROPN
issue-534	123	88	:	:	PUNCT
issue-534	123	89	zakon	zakon	PROPN
issue-534	123	90	ukrainy	ukrainy	PROPN
issue-534	123	91	)	)	PUNCT
issue-534	123	92	.	.	PUNCT
issue-534	124	1	the	the	DET
issue-534	124	2	tax	tax	NOUN
issue-534	124	3	social	social	ADJ
issue-534	124	4	benefit	benefit	NOUN
issue-534	124	5	is	be	AUX
issue-534	124	6	881	881	NUM
issue-534	124	7	uah	uah	NOUN
issue-534	124	8	for	for	ADP
issue-534	124	9	any	any	DET
issue-534	124	10	payer	payer	NOUN
issue-534	124	11	in	in	ADP
issue-534	124	12	2018	2018	NUM
issue-534	124	13	.	.	PUNCT
issue-534	125	1	the	the	DET
issue-534	125	2	maximum	maximum	ADJ
issue-534	125	3	salary	salary	NOUN
issue-534	125	4	,	,	PUNCT
issue-534	125	5	to	to	PART
issue-534	125	6	which	which	PRON
issue-534	125	7	the	the	DET
issue-534	125	8	tax	tax	NOUN
issue-534	125	9	social	social	ADJ
issue-534	125	10	benefit	benefit	NOUN
issue-534	125	11	can	can	AUX
issue-534	125	12	be	be	AUX
issue-534	125	13	applied	apply	VERB
issue-534	125	14	,	,	PUNCT
issue-534	125	15	is	be	AUX
issue-534	125	16	equal	equal	ADJ
issue-534	125	17	to	to	ADP
issue-534	125	18	2470	2470	NUM
issue-534	125	19	uah	uah	NOUN
issue-534	125	20	in	in	ADP
issue-534	125	21	2018	2018	NUM
issue-534	125	22	.	.	PUNCT
issue-534	126	1	starting	start	VERB
issue-534	126	2	in	in	ADP
issue-534	126	3	2016	2016	NUM
issue-534	126	4	,	,	PUNCT
issue-534	126	5	the	the	DET
issue-534	126	6	contribution	contribution	NOUN
issue-534	126	7	from	from	ADP
issue-534	126	8	the	the	DET
issue-534	126	9	salary	salary	NOUN
issue-534	126	10	of	of	ADP
issue-534	126	11	an	an	DET
issue-534	126	12	employee	employee	NOUN
issue-534	126	13	is	be	AUX
issue-534	126	14	not	not	PART
issue-534	126	15	carried	carry	VERB
issue-534	126	16	out	out	ADP
issue-534	126	17	.	.	PUNCT
issue-534	127	1	for	for	ADP
issue-534	127	2	example	example	NOUN
issue-534	127	3	,	,	PUNCT
issue-534	127	4	the	the	DET
issue-534	127	5	employee	employee	NOUN
issue-534	127	6	was	be	AUX
issue-534	127	7	charged	charge	VERB
issue-534	127	8	3723	3723	NUM
issue-534	127	9	uah	uah	NOUN
issue-534	127	10	for	for	ADP
issue-534	127	11	the	the	DET
issue-534	127	12	full	full	ADJ
issue-534	127	13	working	working	NOUN
issue-534	127	14	month	month	NOUN
issue-534	127	15	–	–	PUNCT
issue-534	127	16	it	it	PRON
issue-534	127	17	is	be	AUX
issue-534	127	18	a	a	DET
issue-534	127	19	minimum	minimum	ADJ
issue-534	127	20	wage	wage	NOUN
issue-534	127	21	.	.	PUNCT
issue-534	128	1	the	the	DET
issue-534	128	2	tax	tax	NOUN
issue-534	128	3	social	social	ADJ
issue-534	128	4	privilege	privilege	NOUN
issue-534	128	5	can	can	AUX
issue-534	128	6	not	not	PART
issue-534	128	7	be	be	AUX
issue-534	128	8	applied	apply	VERB
issue-534	128	9	to	to	ADP
issue-534	128	10	it	it	PRON
issue-534	128	11	,	,	PUNCT
issue-534	128	12	as	as	SCONJ
issue-534	128	13	it	it	PRON
issue-534	128	14	exceeds	exceed	VERB
issue-534	128	15	the	the	DET
issue-534	128	16	maximum	maximum	ADJ
issue-534	128	17	amount	amount	NOUN
issue-534	128	18	of	of	ADP
issue-534	128	19	income	income	NOUN
issue-534	128	20	that	that	PRON
issue-534	128	21	gives	give	VERB
issue-534	128	22	the	the	DET
issue-534	128	23	right	right	NOUN
issue-534	128	24	to	to	ADP
issue-534	128	25	a	a	DET
issue-534	128	26	tax	tax	NOUN
issue-534	128	27	social	social	ADJ
issue-534	128	28	benefit	benefit	NOUN
issue-534	128	29	–	–	PUNCT
issue-534	128	30	it	it	PRON
issue-534	128	31	is	be	AUX
issue-534	128	32	2470	2470	NUM
issue-534	128	33	uah	uah	NOUN
issue-534	128	34	.	.	PUNCT
issue-534	129	1	the	the	DET
issue-534	129	2	tax	tax	NOUN
issue-534	129	3	on	on	ADP
issue-534	129	4	personal	personal	ADJ
issue-534	129	5	income	income	NOUN
issue-534	129	6	will	will	AUX
issue-534	129	7	be	be	AUX
issue-534	129	8	18	18	NUM
issue-534	129	9	%	%	NOUN
issue-534	129	10	(	(	PUNCT
issue-534	129	11	670.14	670.14	NUM
issue-534	129	12	uah	uah	NOUN
issue-534	129	13	)	)	PUNCT
issue-534	129	14	,	,	PUNCT
issue-534	129	15	the	the	DET
issue-534	129	16	military	military	ADJ
issue-534	129	17	fee	fee	NOUN
issue-534	129	18	will	will	AUX
issue-534	129	19	be	be	AUX
issue-534	129	20	1.5	1.5	NUM
issue-534	129	21	%	%	NOUN
issue-534	129	22	(	(	PUNCT
issue-534	129	23	55.85	55.85	NUM
issue-534	129	24	uah	uah	NOUN
issue-534	129	25	)	)	PUNCT
issue-534	129	26	,	,	PUNCT
issue-534	129	27	the	the	DET
issue-534	129	28	single	single	ADJ
issue-534	129	29	contribution	contribution	NOUN
issue-534	129	30	is	be	AUX
issue-534	129	31	22	22	NUM
issue-534	129	32	%	%	NOUN
issue-534	129	33	(	(	PUNCT
issue-534	129	34	819.06	819.06	NUM
issue-534	129	35	uah	uah	NOUN
issue-534	129	36	)	)	PUNCT
issue-534	129	37	.	.	PUNCT
issue-534	130	1	the	the	DET
issue-534	130	2	maintenance	maintenance	NOUN
issue-534	130	3	will	will	AUX
issue-534	130	4	be	be	AUX
issue-534	130	5	equal	equal	ADJ
issue-534	130	6	to	to	ADP
issue-534	130	7	725.99	725.99	NUM
issue-534	130	8	uah	uah	NOUN
issue-534	130	9	,	,	PUNCT
issue-534	130	10	that	that	ADV
issue-534	130	11	is	is	ADV
issue-534	130	12	,	,	PUNCT
issue-534	130	13	the	the	DET
issue-534	130	14	employee	employee	NOUN
issue-534	130	15	will	will	AUX
issue-534	130	16	receive	receive	VERB
issue-534	130	17	only	only	ADV
issue-534	130	18	2997.01	2997.01	NUM
issue-534	130	19	uah	uah	NOUN
issue-534	130	20	.	.	PUNCT
issue-534	131	1	taking	take	VERB
issue-534	131	2	into	into	ADP
issue-534	131	3	account	account	NOUN
issue-534	131	4	the	the	DET
issue-534	131	5	taxation	taxation	NOUN
issue-534	131	6	of	of	ADP
issue-534	131	7	consumption	consumption	NOUN
issue-534	131	8	with	with	ADP
issue-534	131	9	a	a	DET
issue-534	131	10	value	value	NOUN
issue-534	131	11	-	-	PUNCT
issue-534	131	12	added	add	VERB
issue-534	131	13	tax	tax	NOUN
issue-534	131	14	,	,	PUNCT
issue-534	131	15	the	the	DET
issue-534	131	16	net	net	ADJ
issue-534	131	17	income	income	NOUN
issue-534	131	18	of	of	ADP
issue-534	131	19	the	the	DET
issue-534	131	20	payer	payer	NOUN
issue-534	131	21	in	in	ADP
issue-534	131	22	ukraine	ukraine	PROPN
issue-534	131	23	is	be	AUX
issue-534	131	24	actually	actually	ADV
issue-534	131	25	2500	2500	NUM
issue-534	131	26	uah	uah	NOUN
issue-534	131	27	.	.	PUNCT
issue-534	132	1	and	and	CCONJ
issue-534	132	2	this	this	PRON
issue-534	132	3	is	be	AUX
issue-534	132	4	without	without	ADP
issue-534	132	5	taking	take	VERB
issue-534	132	6	into	into	ADP
issue-534	132	7	account	account	NOUN
issue-534	132	8	the	the	DET
issue-534	132	9	payment	payment	NOUN
issue-534	132	10	of	of	ADP
issue-534	132	11	excise	excise	NOUN
issue-534	132	12	taxes	taxis	NOUN
issue-534	132	13	on	on	ADP
issue-534	132	14	fuel	fuel	NOUN
issue-534	132	15	,	,	PUNCT
issue-534	132	16	alcohol	alcohol	NOUN
issue-534	132	17	,	,	PUNCT
issue-534	132	18	tobacco	tobacco	NOUN
issue-534	132	19	,	,	PUNCT
issue-534	132	20	taxation	taxation	NOUN
issue-534	132	21	of	of	ADP
issue-534	132	22	land	land	NOUN
issue-534	132	23	,	,	PUNCT
issue-534	132	24	real	real	ADJ
issue-534	132	25	estate	estate	NOUN
issue-534	132	26	,	,	PUNCT
issue-534	132	27	etc	etc	X
issue-534	132	28	.	.	X
issue-534	133	1	as	as	ADP
issue-534	133	2	a	a	DET
issue-534	133	3	result	result	NOUN
issue-534	133	4	,	,	PUNCT
issue-534	133	5	an	an	DET
issue-534	133	6	average	average	ADJ
issue-534	133	7	citizen	citizen	NOUN
issue-534	133	8	pays	pay	VERB
issue-534	133	9	at	at	ADV
issue-534	133	10	least	least	ADV
issue-534	133	11	40	40	NUM
issue-534	133	12	%	%	NOUN
issue-534	133	13	of	of	ADP
issue-534	133	14	the	the	DET
issue-534	133	15	income	income	NOUN
issue-534	133	16	received	receive	VERB
issue-534	133	17	,	,	PUNCT
issue-534	133	18	and	and	CCONJ
issue-534	133	19	the	the	DET
issue-534	133	20	wealthier	wealthy	ADJ
issue-534	133	21	strata	strata	NOUN
issue-534	133	22	–	–	PUNCT
issue-534	133	23	about	about	ADV
issue-534	133	24	30	30	NUM
issue-534	133	25	%	%	NOUN
issue-534	133	26	or	or	CCONJ
issue-534	133	27	even	even	ADV
issue-534	133	28	less	less	ADJ
issue-534	133	29	.	.	PUNCT
issue-534	134	1	that	that	PRON
issue-534	134	2	means	mean	VERB
issue-534	134	3	that	that	SCONJ
issue-534	134	4	taxes	taxis	NOUN
issue-534	134	5	in	in	ADP
issue-534	134	6	ukraine	ukraine	NOUN
issue-534	134	7	are	be	AUX
issue-534	134	8	much	much	ADV
issue-534	134	9	higher	high	ADJ
issue-534	134	10	than	than	ADP
issue-534	134	11	in	in	ADP
issue-534	134	12	europe	europe	PROPN
issue-534	134	13	for	for	ADP
issue-534	134	14	the	the	DET
issue-534	134	15	poor	poor	ADJ
issue-534	134	16	and	and	CCONJ
issue-534	134	17	lower	low	ADJ
issue-534	134	18	segment	segment	NOUN
issue-534	134	19	of	of	ADP
issue-534	134	20	the	the	DET
issue-534	134	21	people	people	NOUN
issue-534	134	22	than	than	ADP
issue-534	134	23	for	for	ADP
issue-534	134	24	the	the	DET
issue-534	134	25	wealthy	wealthy	ADJ
issue-534	134	26	.	.	PUNCT
issue-534	135	1	in	in	ADP
issue-534	135	2	this	this	DET
issue-534	135	3	case	case	NOUN
issue-534	135	4	,	,	PUNCT
issue-534	135	5	in	in	ADP
issue-534	135	6	the	the	DET
issue-534	135	7	developed	develop	VERB
issue-534	135	8	social	social	ADJ
issue-534	135	9	european	european	ADJ
issue-534	135	10	states	state	NOUN
issue-534	135	11	,	,	PUNCT
issue-534	135	12	socially	socially	ADV
issue-534	135	13	unprotected	unprotected	ADJ
issue-534	135	14	citizens	citizen	NOUN
issue-534	135	15	(	(	PUNCT
issue-534	135	16	whose	whose	DET
issue-534	135	17	annual	annual	ADJ
issue-534	135	18	income	income	NOUN
issue-534	135	19	is	be	AUX
issue-534	135	20	less	less	ADJ
issue-534	135	21	than	than	ADP
issue-534	135	22	9000	9000	NUM
issue-534	135	23	euros	euro	NOUN
issue-534	135	24	)	)	PUNCT
issue-534	135	25	have	have	VERB
issue-534	135	26	a	a	DET
issue-534	135	27	negative	negative	ADJ
issue-534	135	28	tax	tax	NOUN
issue-534	135	29	rate	rate	NOUN
issue-534	135	30	.	.	PUNCT
issue-534	136	1	that	that	PRON
issue-534	136	2	means	mean	VERB
issue-534	136	3	that	that	SCONJ
issue-534	136	4	they	they	PRON
issue-534	136	5	have	have	VERB
issue-534	136	6	a	a	DET
issue-534	136	7	net	net	ADJ
issue-534	136	8	subsidy	subsidy	NOUN
issue-534	136	9	,	,	PUNCT
issue-534	136	10	which	which	PRON
issue-534	136	11	is	be	AUX
issue-534	136	12	received	receive	VERB
issue-534	136	13	from	from	ADP
issue-534	136	14	the	the	DET
issue-534	136	15	state	state	NOUN
issue-534	136	16	in	in	ADP
issue-534	136	17	a	a	DET
issue-534	136	18	larger	large	ADJ
issue-534	136	19	amount	amount	NOUN
issue-534	136	20	than	than	ADP
issue-534	136	21	the	the	DET
issue-534	136	22	taxes	taxis	NOUN
issue-534	136	23	paid	pay	VERB
issue-534	136	24	.	.	PUNCT
issue-534	137	1	ukraine	ukraine	PROPN
issue-534	137	2	has	have	VERB
issue-534	137	3	no	no	DET
issue-534	137	4	such	such	ADJ
issue-534	137	5	tax	tax	NOUN
issue-534	137	6	practice	practice	NOUN
issue-534	137	7	.	.	PUNCT
issue-534	138	1	thus	thus	ADV
issue-534	138	2	,	,	PUNCT
issue-534	138	3	the	the	DET
issue-534	138	4	concept	concept	NOUN
issue-534	138	5	of	of	ADP
issue-534	138	6	progressive	progressive	ADJ
issue-534	138	7	scales	scale	NOUN
issue-534	138	8	of	of	ADP
issue-534	138	9	taxation	taxation	NOUN
issue-534	138	10	as	as	ADP
issue-534	138	11	humane	humane	ADJ
issue-534	138	12	and	and	CCONJ
issue-534	138	13	just	just	ADV
issue-534	138	14	exists	exist	VERB
issue-534	138	15	mainly	mainly	ADV
issue-534	138	16	on	on	ADP
issue-534	138	17	the	the	DET
issue-534	138	18	doctrinal	doctrinal	ADJ
issue-534	138	19	level	level	NOUN
issue-534	138	20	of	of	ADP
issue-534	138	21	economic	economic	ADJ
issue-534	138	22	and	and	CCONJ
issue-534	138	23	legal	legal	ADJ
issue-534	138	24	research	research	NOUN
issue-534	138	25	in	in	ADP
issue-534	138	26	ukraine	ukraine	NOUN
issue-534	138	27	.	.	PUNCT
issue-534	139	1	and	and	CCONJ
issue-534	139	2	the	the	DET
issue-534	139	3	fiscal	fiscal	ADJ
issue-534	139	4	practice	practice	NOUN
issue-534	139	5	shows	show	VERB
issue-534	139	6	the	the	DET
issue-534	139	7	opposite	opposite	NOUN
issue-534	139	8	.	.	PUNCT
issue-534	140	1	at	at	ADP
issue-534	140	2	the	the	DET
issue-534	140	3	beginning	beginning	NOUN
issue-534	140	4	of	of	ADP
issue-534	140	5	the	the	DET
issue-534	140	6	2000s	2000s	NUM
issue-534	140	7	,	,	PUNCT
issue-534	140	8	the	the	DET
issue-534	140	9	progressive	progressive	ADJ
issue-534	140	10	scale	scale	NOUN
issue-534	140	11	of	of	ADP
issue-534	140	12	personal	personal	ADJ
issue-534	140	13	income	income	NOUN
issue-534	140	14	tax	tax	NOUN
issue-534	140	15	(	(	PUNCT
issue-534	140	16	personal	personal	ADJ
issue-534	140	17	income	income	NOUN
issue-534	140	18	tax	tax	NOUN
issue-534	140	19	)	)	PUNCT
issue-534	140	20	already	already	ADV
issue-534	140	21	existed	exist	VERB
issue-534	140	22	in	in	ADP
issue-534	140	23	ukraine	ukraine	NOUN
issue-534	140	24	.	.	PUNCT
issue-534	141	1	its	its	PRON
issue-534	141	2	rate	rate	NOUN
issue-534	141	3	varied	varied	ADJ
issue-534	141	4	from	from	ADP
issue-534	141	5	10	10	NUM
issue-534	141	6	to	to	PART
issue-534	141	7	50	50	NUM
issue-534	141	8	%	%	NOUN
issue-534	141	9	,	,	PUNCT
issue-534	141	10	depending	depend	VERB
issue-534	141	11	on	on	ADP
issue-534	141	12	the	the	DET
issue-534	141	13	level	level	NOUN
issue-534	141	14	of	of	ADP
issue-534	141	15	income	income	NOUN
issue-534	141	16	.	.	PUNCT
issue-534	142	1	however	however	ADV
issue-534	142	2	,	,	PUNCT
issue-534	142	3	in	in	ADP
issue-534	142	4	order	order	NOUN
issue-534	142	5	to	to	PART
issue-534	142	6	unshadow	unshadow	VERB
issue-534	142	7	the	the	DET
issue-534	142	8	economy	economy	NOUN
issue-534	142	9	in	in	ADP
issue-534	142	10	2004	2004	NUM
issue-534	142	11	,	,	PUNCT
issue-534	142	12	baltic	baltic	ADJ
issue-534	142	13	journal	journal	PROPN
issue-534	142	14	of	of	ADP
issue-534	142	15	economic	economic	ADJ
issue-534	142	16	studies	study	NOUN
issue-534	142	17	50	50	NUM
issue-534	142	18	vol	vol	NOUN
issue-534	142	19	.	.	PUNCT
issue-534	142	20	4	4	NUM
issue-534	142	21	,	,	PUNCT
issue-534	142	22	no	no	INTJ
issue-534	142	23	.	.	NOUN
issue-534	142	24	5	5	NUM
issue-534	142	25	,	,	PUNCT
issue-534	142	26	2018	2018	NUM
issue-534	142	27	the	the	DET
issue-534	142	28	legislator	legislator	NOUN
issue-534	142	29	changed	change	VERB
issue-534	142	30	the	the	DET
issue-534	142	31	basis	basis	NOUN
issue-534	142	32	of	of	ADP
issue-534	142	33	taxation	taxation	NOUN
issue-534	142	34	of	of	ADP
issue-534	142	35	individuals	individual	NOUN
issue-534	142	36	’	'	PUNCT
issue-534	142	37	incomes	income	NOUN
issue-534	142	38	by	by	ADP
issue-534	142	39	introducing	introduce	VERB
issue-534	142	40	a	a	DET
issue-534	142	41	flat	flat	ADJ
issue-534	142	42	scale	scale	NOUN
issue-534	142	43	.	.	PUNCT
issue-534	143	1	this	this	DET
issue-534	143	2	measure	measure	NOUN
issue-534	143	3	did	do	AUX
issue-534	143	4	not	not	PART
issue-534	143	5	give	give	VERB
issue-534	143	6	a	a	DET
issue-534	143	7	proper	proper	ADJ
issue-534	143	8	financial	financial	ADJ
issue-534	143	9	effect	effect	NOUN
issue-534	143	10	.	.	PUNCT
issue-534	144	1	and	and	CCONJ
issue-534	144	2	since	since	SCONJ
issue-534	144	3	2007	2007	NUM
issue-534	144	4	the	the	DET
issue-534	144	5	volumes	volume	NOUN
issue-534	144	6	of	of	ADP
issue-534	144	7	withdrawal	withdrawal	NOUN
issue-534	144	8	of	of	ADP
issue-534	144	9	capital	capital	NOUN
issue-534	144	10	abroad	abroad	ADV
issue-534	144	11	and	and	CCONJ
issue-534	144	12	,	,	PUNCT
issue-534	144	13	consequently	consequently	ADV
issue-534	144	14	,	,	PUNCT
issue-534	144	15	the	the	DET
issue-534	144	16	concealment	concealment	NOUN
issue-534	144	17	from	from	ADP
issue-534	144	18	taxation	taxation	NOUN
issue-534	144	19	are	be	AUX
issue-534	144	20	increasing	increase	VERB
issue-534	144	21	.	.	PUNCT
issue-534	145	1	keynesian	keynesian	ADJ
issue-534	145	2	approach	approach	NOUN
issue-534	145	3	lies	lie	VERB
issue-534	145	4	at	at	ADP
issue-534	145	5	the	the	DET
issue-534	145	6	heart	heart	NOUN
issue-534	145	7	of	of	ADP
issue-534	145	8	the	the	DET
issue-534	145	9	progressive	progressive	ADJ
issue-534	145	10	rate	rate	NOUN
issue-534	145	11	of	of	ADP
issue-534	145	12	income	income	NOUN
issue-534	145	13	tax	tax	NOUN
issue-534	145	14	.	.	PUNCT
issue-534	146	1	in	in	ADP
issue-534	146	2	this	this	DET
issue-534	146	3	approach	approach	NOUN
issue-534	146	4	,	,	PUNCT
issue-534	146	5	the	the	DET
issue-534	146	6	main	main	ADJ
issue-534	146	7	stimulus	stimulus	NOUN
issue-534	146	8	of	of	ADP
issue-534	146	9	economic	economic	ADJ
issue-534	146	10	activity	activity	NOUN
issue-534	146	11	is	be	AUX
issue-534	146	12	considered	consider	VERB
issue-534	146	13	the	the	DET
issue-534	146	14	expansion	expansion	NOUN
issue-534	146	15	of	of	ADP
issue-534	146	16	solvent	solvent	ADJ
issue-534	146	17	demand	demand	NOUN
issue-534	146	18	and	and	CCONJ
issue-534	146	19	stimulation	stimulation	NOUN
issue-534	146	20	of	of	ADP
issue-534	146	21	production	production	NOUN
issue-534	146	22	.	.	PUNCT
issue-534	147	1	this	this	DET
issue-534	147	2	approach	approach	NOUN
issue-534	147	3	operates	operate	VERB
issue-534	147	4	in	in	ADP
issue-534	147	5	a	a	DET
issue-534	147	6	number	number	NOUN
issue-534	147	7	of	of	ADP
issue-534	147	8	highly	highly	ADV
issue-534	147	9	developed	develop	VERB
issue-534	147	10	countries	country	NOUN
issue-534	147	11	,	,	PUNCT
issue-534	147	12	such	such	ADJ
issue-534	147	13	as	as	ADP
issue-534	147	14	:	:	PUNCT
issue-534	147	15	the	the	DET
issue-534	147	16	united	united	PROPN
issue-534	147	17	states	states	PROPN
issue-534	147	18	,	,	PUNCT
issue-534	147	19	great	great	ADJ
issue-534	147	20	britain	britain	PROPN
issue-534	147	21	,	,	PUNCT
issue-534	147	22	france	france	PROPN
issue-534	147	23	,	,	PUNCT
issue-534	147	24	denmark	denmark	NOUN
issue-534	147	25	,	,	PUNCT
issue-534	147	26	as	as	ADV
issue-534	147	27	well	well	ADV
issue-534	147	28	as	as	ADP
issue-534	147	29	china	china	PROPN
issue-534	147	30	.	.	PUNCT
issue-534	148	1	in	in	ADP
issue-534	148	2	the	the	DET
issue-534	148	3	united	united	ADJ
issue-534	148	4	kingdom	kingdom	PROPN
issue-534	148	5	,	,	PUNCT
issue-534	148	6	the	the	DET
issue-534	148	7	income	income	NOUN
issue-534	148	8	tax	tax	NOUN
issue-534	148	9	on	on	ADP
issue-534	148	10	individuals	individual	NOUN
issue-534	148	11	does	do	AUX
issue-534	148	12	not	not	PART
issue-534	148	13	come	come	VERB
issue-534	148	14	from	from	ADP
issue-534	148	15	aggregate	aggregate	ADJ
issue-534	148	16	income	income	NOUN
issue-534	148	17	,	,	PUNCT
issue-534	148	18	but	but	CCONJ
issue-534	148	19	from	from	ADP
issue-534	148	20	parts	part	NOUN
issue-534	148	21	(	(	PUNCT
issue-534	148	22	schedules	schedule	NOUN
issue-534	148	23	)	)	PUNCT
issue-534	148	24	depending	depend	VERB
issue-534	148	25	on	on	ADP
issue-534	148	26	the	the	DET
issue-534	148	27	source	source	NOUN
issue-534	148	28	of	of	ADP
issue-534	148	29	income	income	NOUN
issue-534	148	30	.	.	PUNCT
issue-534	149	1	each	each	DET
issue-534	149	2	schedule	schedule	NOUN
issue-534	149	3	is	be	AUX
issue-534	149	4	taxed	tax	VERB
issue-534	149	5	in	in	ADP
issue-534	149	6	a	a	DET
issue-534	149	7	special	special	ADJ
issue-534	149	8	order	order	NOUN
issue-534	149	9	.	.	PUNCT
issue-534	150	1	the	the	DET
issue-534	150	2	personal	personal	ADJ
issue-534	150	3	discount	discount	NOUN
issue-534	150	4	today	today	NOUN
issue-534	150	5	is	be	AUX
issue-534	150	6	4615	4615	NUM
issue-534	150	7	pounds	pound	NOUN
issue-534	150	8	sterling	sterling	NOUN
issue-534	150	9	.	.	PUNCT
issue-534	151	1	there	there	PRON
issue-534	151	2	are	be	VERB
issue-534	151	3	three	three	NUM
issue-534	151	4	rates	rate	NOUN
issue-534	151	5	of	of	ADP
issue-534	151	6	income	income	NOUN
issue-534	151	7	tax	tax	NOUN
issue-534	151	8	(	(	PUNCT
issue-534	151	9	after	after	ADP
issue-534	151	10	taking	take	VERB
issue-534	151	11	into	into	ADP
issue-534	151	12	account	account	NOUN
issue-534	151	13	all	all	DET
issue-534	151	14	benefits	benefit	NOUN
issue-534	151	15	):	):	PUNCT
issue-534	151	16	up	up	ADP
issue-534	151	17	to	to	ADP
issue-534	151	18	1960	1960	NUM
issue-534	151	19	pounds	pound	NOUN
issue-534	151	20	–	–	PUNCT
issue-534	151	21	10	10	NUM
issue-534	151	22	%	%	NOUN
issue-534	151	23	,	,	PUNCT
issue-534	151	24	1961	1961	NUM
issue-534	151	25	-	-	SYM
issue-534	151	26	30500	30500	NUM
issue-534	151	27	–	–	PUNCT
issue-534	151	28	22	22	NUM
issue-534	151	29	%	%	NOUN
issue-534	151	30	,	,	PUNCT
issue-534	151	31	and	and	CCONJ
issue-534	151	32	higher	high	ADJ
issue-534	151	33	–	–	PUNCT
issue-534	151	34	40	40	NUM
issue-534	151	35	%	%	NOUN
issue-534	151	36	.	.	PUNCT
issue-534	152	1	in	in	ADP
issue-534	152	2	china	china	PROPN
issue-534	152	3	,	,	PUNCT
issue-534	152	4	there	there	PRON
issue-534	152	5	is	be	VERB
issue-534	152	6	a	a	DET
issue-534	152	7	nine	nine	NUM
issue-534	152	8	-	-	PUNCT
issue-534	152	9	level	level	NOUN
issue-534	152	10	progressive	progressive	ADJ
issue-534	152	11	tax	tax	NOUN
issue-534	152	12	rate	rate	NOUN
issue-534	152	13	from	from	ADP
issue-534	152	14	5	5	NUM
issue-534	152	15	to	to	PART
issue-534	152	16	45	45	NUM
issue-534	152	17	%	%	NOUN
issue-534	152	18	(	(	PUNCT
issue-534	152	19	popova	popova	NOUN
issue-534	152	20	,	,	PUNCT
issue-534	152	21	drozhzhina	drozhzhina	PROPN
issue-534	152	22	,	,	PUNCT
issue-534	152	23	maslov	maslov	PROPN
issue-534	152	24	,	,	PUNCT
issue-534	152	25	2011	2011	NUM
issue-534	152	26	)	)	PUNCT
issue-534	152	27	.	.	PUNCT
issue-534	153	1	in	in	ADP
issue-534	153	2	the	the	DET
issue-534	153	3	united	united	PROPN
issue-534	153	4	states	states	PROPN
issue-534	153	5	,	,	PUNCT
issue-534	153	6	taxes	taxis	NOUN
issue-534	153	7	are	be	AUX
issue-534	153	8	also	also	ADV
issue-534	153	9	proportional	proportional	ADJ
issue-534	153	10	to	to	PART
issue-534	153	11	income	income	VERB
issue-534	153	12	with	with	ADP
issue-534	153	13	little	little	ADJ
issue-534	153	14	progressiveness	progressiveness	NOUN
issue-534	153	15	(	(	PUNCT
issue-534	153	16	approximately	approximately	ADV
issue-534	153	17	25	25	NUM
issue-534	153	18	to	to	PART
issue-534	153	19	50	50	NUM
issue-534	153	20	%	%	NOUN
issue-534	153	21	)	)	PUNCT
issue-534	153	22	(	(	PUNCT
issue-534	153	23	popova	popova	NOUN
issue-534	153	24	,	,	PUNCT
issue-534	153	25	drozhzhina	drozhzhina	PROPN
issue-534	153	26	,	,	PUNCT
issue-534	153	27	maslov	maslov	PROPN
issue-534	153	28	,	,	PUNCT
issue-534	153	29	2011	2011	NUM
issue-534	153	30	)	)	PUNCT
issue-534	153	31	.	.	PUNCT
issue-534	154	1	at	at	ADP
issue-534	154	2	the	the	DET
issue-534	154	3	same	same	ADJ
issue-534	154	4	time	time	NOUN
issue-534	154	5	,	,	PUNCT
issue-534	154	6	most	most	ADJ
issue-534	154	7	of	of	ADP
issue-534	154	8	the	the	DET
issue-534	154	9	tax	tax	NOUN
issue-534	154	10	pressure	pressure	NOUN
issue-534	154	11	falls	fall	VERB
issue-534	154	12	on	on	ADP
issue-534	154	13	the	the	DET
issue-534	154	14	richest	rich	ADJ
issue-534	154	15	citizens	citizen	NOUN
issue-534	154	16	.	.	PUNCT
issue-534	155	1	implementation	implementation	NOUN
issue-534	155	2	of	of	ADP
issue-534	155	3	approaches	approach	NOUN
issue-534	155	4	by	by	ADP
issue-534	155	5	d.	d.	PROPN
issue-534	155	6	keynes	keynes	PROPN
issue-534	155	7	in	in	ADP
issue-534	155	8	practice	practice	NOUN
issue-534	155	9	allows	allow	VERB
issue-534	155	10	with	with	ADP
issue-534	155	11	the	the	DET
issue-534	155	12	help	help	NOUN
issue-534	155	13	of	of	ADP
issue-534	155	14	tax	tax	NOUN
issue-534	155	15	regulation	regulation	NOUN
issue-534	155	16	to	to	PART
issue-534	155	17	redistribute	redistribute	VERB
issue-534	155	18	resources	resource	NOUN
issue-534	155	19	in	in	ADP
issue-534	155	20	the	the	DET
issue-534	155	21	state	state	NOUN
issue-534	155	22	(	(	PUNCT
issue-534	155	23	majburov	majburov	PROPN
issue-534	155	24	,	,	PUNCT
issue-534	155	25	2011	2011	NUM
issue-534	155	26	)	)	PUNCT
issue-534	155	27	.	.	PUNCT
issue-534	156	1	one	one	NUM
issue-534	156	2	of	of	ADP
issue-534	156	3	the	the	DET
issue-534	156	4	main	main	ADJ
issue-534	156	5	issues	issue	NOUN
issue-534	156	6	in	in	ADP
issue-534	156	7	the	the	DET
issue-534	156	8	economic	economic	ADJ
issue-534	156	9	theory	theory	NOUN
issue-534	156	10	of	of	ADP
issue-534	156	11	taxation	taxation	NOUN
issue-534	156	12	and	and	CCONJ
issue-534	156	13	the	the	DET
issue-534	156	14	doctrine	doctrine	NOUN
issue-534	156	15	of	of	ADP
issue-534	156	16	tax	tax	NOUN
issue-534	156	17	law	law	NOUN
issue-534	156	18	is	be	AUX
issue-534	156	19	the	the	DET
issue-534	156	20	ratio	ratio	NOUN
issue-534	156	21	of	of	ADP
issue-534	156	22	direct	direct	ADJ
issue-534	156	23	and	and	CCONJ
issue-534	156	24	indirect	indirect	ADJ
issue-534	156	25	taxes	taxis	NOUN
issue-534	156	26	.	.	PUNCT
issue-534	157	1	at	at	ADP
issue-534	157	2	the	the	DET
issue-534	157	3	present	present	ADJ
issue-534	157	4	stage	stage	NOUN
issue-534	157	5	of	of	ADP
issue-534	157	6	development	development	NOUN
issue-534	157	7	of	of	ADP
issue-534	157	8	the	the	DET
issue-534	157	9	tax	tax	NOUN
issue-534	157	10	system	system	NOUN
issue-534	157	11	of	of	ADP
issue-534	157	12	ukraine	ukraine	NOUN
issue-534	157	13	,	,	PUNCT
issue-534	157	14	there	there	PRON
issue-534	157	15	is	be	VERB
issue-534	157	16	a	a	DET
issue-534	157	17	sufficiently	sufficiently	ADV
issue-534	157	18	developed	develop	VERB
issue-534	157	19	group	group	NOUN
issue-534	157	20	of	of	ADP
issue-534	157	21	indirect	indirect	ADJ
issue-534	157	22	taxes	taxis	NOUN
issue-534	157	23	.	.	PUNCT
issue-534	158	1	they	they	PRON
issue-534	158	2	are	be	AUX
issue-534	158	3	taxes	taxis	NOUN
issue-534	158	4	on	on	ADP
issue-534	158	5	consumption	consumption	NOUN
issue-534	158	6	and	and	CCONJ
issue-534	158	7	they	they	PRON
issue-534	158	8	are	be	AUX
issue-534	158	9	implemented	implement	VERB
issue-534	158	10	in	in	ADP
issue-534	158	11	goods	good	NOUN
issue-534	158	12	prices	price	NOUN
issue-534	158	13	.	.	PUNCT
issue-534	159	1	the	the	DET
issue-534	159	2	terms	term	NOUN
issue-534	159	3	of	of	ADP
issue-534	159	4	their	their	PRON
issue-534	159	5	realization	realization	NOUN
issue-534	159	6	and	and	CCONJ
issue-534	159	7	payment	payment	NOUN
issue-534	159	8	practically	practically	ADV
issue-534	159	9	coincide	coincide	NOUN
issue-534	159	10	.	.	PUNCT
issue-534	160	1	administration	administration	NOUN
issue-534	160	2	of	of	ADP
issue-534	160	3	direct	direct	ADJ
issue-534	160	4	taxes	taxis	NOUN
issue-534	160	5	is	be	AUX
issue-534	160	6	more	more	ADV
issue-534	160	7	complex	complex	ADJ
issue-534	160	8	and	and	CCONJ
issue-534	160	9	more	more	ADV
issue-534	160	10	adequately	adequately	ADV
issue-534	160	11	reflects	reflect	VERB
issue-534	160	12	the	the	DET
issue-534	160	13	development	development	NOUN
issue-534	160	14	of	of	ADP
issue-534	160	15	productive	productive	ADJ
issue-534	160	16	forces	force	NOUN
issue-534	160	17	.	.	PUNCT
issue-534	161	1	direct	direct	ADJ
issue-534	161	2	taxation	taxation	NOUN
issue-534	161	3	is	be	AUX
issue-534	161	4	more	more	ADJ
issue-534	161	5	in	in	ADP
issue-534	161	6	line	line	NOUN
issue-534	161	7	with	with	ADP
issue-534	161	8	the	the	DET
issue-534	161	9	principles	principle	NOUN
issue-534	161	10	of	of	ADP
issue-534	161	11	justice	justice	NOUN
issue-534	161	12	,	,	PUNCT
issue-534	161	13	humanity	humanity	NOUN
issue-534	161	14	,	,	PUNCT
issue-534	161	15	and	and	CCONJ
issue-534	161	16	equality	equality	NOUN
issue-534	161	17	and	and	CCONJ
issue-534	161	18	has	have	VERB
issue-534	161	19	a	a	DET
issue-534	161	20	higher	high	ADJ
issue-534	161	21	ability	ability	NOUN
issue-534	161	22	to	to	PART
issue-534	161	23	influence	influence	VERB
issue-534	161	24	the	the	DET
issue-534	161	25	economy	economy	NOUN
issue-534	161	26	and	and	CCONJ
issue-534	161	27	stimulate	stimulate	VERB
issue-534	161	28	it	it	PRON
issue-534	161	29	.	.	PUNCT
issue-534	162	1	the	the	DET
issue-534	162	2	legislation	legislation	NOUN
issue-534	162	3	on	on	ADP
issue-534	162	4	direct	direct	ADJ
issue-534	162	5	taxes	taxis	NOUN
issue-534	162	6	has	have	VERB
issue-534	162	7	to	to	PART
issue-534	162	8	correspond	correspond	VERB
issue-534	162	9	to	to	ADP
issue-534	162	10	the	the	DET
issue-534	162	11	conditions	condition	NOUN
issue-534	162	12	of	of	ADP
issue-534	162	13	social	social	ADJ
issue-534	162	14	and	and	CCONJ
issue-534	162	15	economic	economic	ADJ
issue-534	162	16	development	development	NOUN
issue-534	162	17	(	(	PUNCT
issue-534	162	18	zhvaliuk	zhvaliuk	PROPN
issue-534	162	19	,	,	PUNCT
issue-534	162	20	2001	2001	NUM
issue-534	162	21	)	)	PUNCT
issue-534	162	22	.	.	PUNCT
issue-534	163	1	the	the	DET
issue-534	163	2	modern	modern	ADJ
issue-534	163	3	indirect	indirect	ADJ
issue-534	163	4	taxation	taxation	NOUN
issue-534	163	5	is	be	AUX
issue-534	163	6	based	base	VERB
issue-534	163	7	on	on	ADP
issue-534	163	8	the	the	DET
issue-534	163	9	experience	experience	NOUN
issue-534	163	10	of	of	ADP
issue-534	163	11	the	the	DET
issue-534	163	12	functioning	functioning	NOUN
issue-534	163	13	of	of	ADP
issue-534	163	14	the	the	DET
issue-534	163	15	previous	previous	ADJ
issue-534	163	16	forms	form	NOUN
issue-534	163	17	,	,	PUNCT
issue-534	163	18	first	first	ADV
issue-534	163	19	of	of	ADP
issue-534	163	20	all	all	PRON
issue-534	163	21	,	,	PUNCT
issue-534	163	22	duties	duty	NOUN
issue-534	163	23	and	and	CCONJ
issue-534	163	24	excises	excise	NOUN
issue-534	163	25	.	.	PUNCT
issue-534	164	1	the	the	DET
issue-534	164	2	emergence	emergence	NOUN
issue-534	164	3	of	of	ADP
issue-534	164	4	a	a	DET
issue-534	164	5	value	value	NOUN
issue-534	164	6	-	-	PUNCT
issue-534	164	7	added	add	VERB
issue-534	164	8	tax	tax	NOUN
issue-534	164	9	is	be	AUX
issue-534	164	10	due	due	ADJ
issue-534	164	11	to	to	ADP
issue-534	164	12	the	the	DET
issue-534	164	13	corresponding	corresponding	ADJ
issue-534	164	14	stage	stage	NOUN
issue-534	164	15	of	of	ADP
issue-534	164	16	economic	economic	ADJ
issue-534	164	17	development	development	NOUN
issue-534	164	18	.	.	PUNCT
issue-534	165	1	the	the	DET
issue-534	165	2	countries	country	NOUN
issue-534	165	3	of	of	ADP
issue-534	165	4	europe	europe	PROPN
issue-534	165	5	switched	switch	VERB
issue-534	165	6	to	to	ADP
issue-534	165	7	this	this	DET
issue-534	165	8	tax	tax	NOUN
issue-534	165	9	mainly	mainly	ADV
issue-534	165	10	in	in	ADP
issue-534	165	11	the	the	DET
issue-534	165	12	period	period	NOUN
issue-534	165	13	from	from	ADP
issue-534	165	14	1967	1967	NUM
issue-534	165	15	to	to	ADP
issue-534	165	16	1973	1973	NUM
issue-534	165	17	,	,	PUNCT
issue-534	165	18	after	after	ADP
issue-534	165	19	prolonged	prolonged	ADJ
issue-534	165	20	existence	existence	NOUN
issue-534	165	21	of	of	ADP
issue-534	165	22	other	other	ADJ
issue-534	165	23	(	(	PUNCT
issue-534	165	24	reversible	reversible	ADJ
issue-534	165	25	)	)	PUNCT
issue-534	165	26	taxation	taxation	NOUN
issue-534	165	27	.	.	PUNCT
issue-534	166	1	in	in	ADP
issue-534	166	2	western	western	ADJ
issue-534	166	3	european	european	ADJ
issue-534	166	4	states	state	NOUN
issue-534	166	5	,	,	PUNCT
issue-534	166	6	it	it	PRON
issue-534	166	7	began	begin	VERB
issue-534	166	8	to	to	PART
issue-534	166	9	appear	appear	VERB
issue-534	166	10	as	as	ADP
issue-534	166	11	a	a	DET
issue-534	166	12	mechanism	mechanism	NOUN
issue-534	166	13	,	,	PUNCT
issue-534	166	14	which	which	PRON
issue-534	166	15	was	be	AUX
issue-534	166	16	aimed	aim	VERB
issue-534	166	17	to	to	PART
issue-534	166	18	slow	slow	VERB
issue-534	166	19	down	down	ADP
issue-534	166	20	consumption	consumption	NOUN
issue-534	166	21	,	,	PUNCT
issue-534	166	22	especially	especially	ADV
issue-534	166	23	at	at	ADP
issue-534	166	24	a	a	DET
issue-534	166	25	stage	stage	NOUN
issue-534	166	26	of	of	ADP
issue-534	166	27	significant	significant	ADJ
issue-534	166	28	growth	growth	NOUN
issue-534	166	29	in	in	ADP
issue-534	166	30	production	production	NOUN
issue-534	166	31	.	.	PUNCT
issue-534	167	1	the	the	DET
issue-534	167	2	french	french	ADJ
issue-534	167	3	economist	economist	NOUN
issue-534	167	4	m.	m.	PROPN
issue-534	167	5	lauré	lauré	PROPN
issue-534	167	6	(	(	PUNCT
issue-534	167	7	see	see	VERB
issue-534	167	8	in	in	ADP
issue-534	167	9	detail	detail	NOUN
issue-534	167	10	:	:	PUNCT
issue-534	167	11	20	20	NUM
issue-534	167	12	)	)	PUNCT
issue-534	167	13	was	be	AUX
issue-534	167	14	first	first	ADJ
issue-534	167	15	,	,	PUNCT
issue-534	167	16	who	who	PRON
issue-534	167	17	described	describe	VERB
issue-534	167	18	the	the	DET
issue-534	167	19	scheme	scheme	NOUN
issue-534	167	20	of	of	ADP
issue-534	167	21	the	the	DET
issue-534	167	22	value	value	NOUN
issue-534	167	23	-	-	PUNCT
issue-534	167	24	added	add	VERB
issue-534	167	25	tax	tax	NOUN
issue-534	167	26	in	in	ADP
issue-534	167	27	1954	1954	NUM
issue-534	167	28	.	.	PUNCT
issue-534	168	1	this	this	DET
issue-534	168	2	tax	tax	NOUN
issue-534	168	3	even	even	ADV
issue-534	168	4	now	now	ADV
issue-534	168	5	brings	bring	VERB
issue-534	168	6	up	up	ADP
issue-534	168	7	to	to	PART
issue-534	168	8	45	45	NUM
issue-534	168	9	%	%	NOUN
issue-534	168	10	of	of	ADP
issue-534	168	11	all	all	DET
issue-534	168	12	tax	tax	NOUN
issue-534	168	13	revenues	revenue	NOUN
issue-534	168	14	in	in	ADP
issue-534	168	15	france	france	PROPN
issue-534	168	16	.	.	PUNCT
issue-534	169	1	the	the	DET
issue-534	169	2	attitude	attitude	NOUN
issue-534	169	3	towards	towards	ADP
issue-534	169	4	value	value	NOUN
issue-534	169	5	-	-	PUNCT
issue-534	169	6	added	add	VERB
issue-534	169	7	tax	tax	NOUN
issue-534	169	8	in	in	ADP
issue-534	169	9	different	different	ADJ
issue-534	169	10	economically	economically	ADV
issue-534	169	11	developed	develop	VERB
issue-534	169	12	countries	country	NOUN
issue-534	169	13	differs	differ	NOUN
issue-534	169	14	.	.	PUNCT
issue-534	170	1	in	in	ADP
issue-534	170	2	italy	italy	PROPN
issue-534	170	3	,	,	PUNCT
issue-534	170	4	it	it	PRON
issue-534	170	5	replaced	replace	VERB
issue-534	170	6	the	the	DET
issue-534	170	7	turnover	turnover	NOUN
issue-534	170	8	tax	tax	NOUN
issue-534	170	9	(	(	PUNCT
issue-534	170	10	1973	1973	NUM
issue-534	170	11	)	)	PUNCT
issue-534	170	12	and	and	CCONJ
issue-534	170	13	more	more	ADJ
issue-534	170	14	than	than	ADP
issue-534	170	15	20	20	NUM
issue-534	170	16	excises	excise	NOUN
issue-534	170	17	and	and	CCONJ
issue-534	170	18	provides	provide	VERB
issue-534	170	19	about	about	ADV
issue-534	170	20	two	two	NUM
issue-534	170	21	-	-	PUNCT
issue-534	170	22	thirds	third	NOUN
issue-534	170	23	of	of	ADP
issue-534	170	24	tax	tax	NOUN
issue-534	170	25	revenues	revenue	NOUN
issue-534	170	26	to	to	ADP
issue-534	170	27	the	the	DET
issue-534	170	28	budget	budget	NOUN
issue-534	170	29	.	.	PUNCT
issue-534	171	1	however	however	ADV
issue-534	171	2	,	,	PUNCT
issue-534	171	3	the	the	DET
issue-534	171	4	attitude	attitude	NOUN
issue-534	171	5	towards	towards	ADP
issue-534	171	6	this	this	DET
issue-534	171	7	indirect	indirect	ADJ
issue-534	171	8	tax	tax	NOUN
issue-534	171	9	is	be	AUX
issue-534	171	10	more	more	ADV
issue-534	171	11	moderate	moderate	ADJ
issue-534	171	12	in	in	ADP
issue-534	171	13	leading	lead	VERB
issue-534	171	14	european	european	ADJ
issue-534	171	15	countries	country	NOUN
issue-534	171	16	.	.	PUNCT
issue-534	172	1	in	in	ADP
issue-534	172	2	the	the	DET
issue-534	172	3	uk	uk	PROPN
issue-534	172	4	,	,	PUNCT
issue-534	172	5	it	it	PRON
issue-534	172	6	was	be	AUX
issue-534	172	7	legally	legally	ADV
issue-534	172	8	secured	secure	VERB
issue-534	172	9	in	in	ADP
issue-534	172	10	1973	1973	NUM
issue-534	172	11	,	,	PUNCT
issue-534	172	12	instead	instead	ADV
issue-534	172	13	of	of	ADP
issue-534	172	14	the	the	DET
issue-534	172	15	wholesale	wholesale	ADJ
issue-534	172	16	tax	tax	NOUN
issue-534	172	17	.	.	PUNCT
issue-534	173	1	however	however	ADV
issue-534	173	2	,	,	PUNCT
issue-534	173	3	its	its	PRON
issue-534	173	4	implementation	implementation	NOUN
issue-534	173	5	in	in	ADP
issue-534	173	6	this	this	DET
issue-534	173	7	state	state	NOUN
issue-534	173	8	has	have	VERB
issue-534	173	9	a	a	DET
issue-534	173	10	rather	rather	ADV
issue-534	173	11	complicated	complicated	ADJ
issue-534	173	12	mechanism	mechanism	NOUN
issue-534	173	13	.	.	PUNCT
issue-534	174	1	in	in	ADP
issue-534	174	2	sweden	sweden	PROPN
issue-534	174	3	,	,	PUNCT
issue-534	174	4	the	the	DET
issue-534	174	5	value	value	NOUN
issue-534	174	6	added	add	VERB
issue-534	174	7	tax	tax	NOUN
issue-534	174	8	is	be	AUX
issue-534	174	9	levied	levy	VERB
issue-534	174	10	on	on	ADP
issue-534	174	11	the	the	DET
issue-534	174	12	commercial	commercial	ADJ
issue-534	174	13	sale	sale	NOUN
issue-534	174	14	of	of	ADP
issue-534	174	15	goods	good	NOUN
issue-534	174	16	and	and	CCONJ
issue-534	174	17	services	service	NOUN
issue-534	174	18	.	.	PUNCT
issue-534	175	1	in	in	ADP
issue-534	175	2	1969	1969	NUM
issue-534	175	3	,	,	PUNCT
issue-534	175	4	the	the	DET
issue-534	175	5	tax	tax	NOUN
issue-534	175	6	on	on	ADP
issue-534	175	7	artificial	artificial	ADJ
issue-534	175	8	sales	sale	NOUN
issue-534	175	9	was	be	AUX
issue-534	175	10	replaced	replace	VERB
issue-534	175	11	by	by	ADP
issue-534	175	12	it	it	PRON
issue-534	175	13	.	.	PUNCT
issue-534	176	1	it	it	PRON
issue-534	176	2	accumulates	accumulate	VERB
issue-534	176	3	up	up	ADP
issue-534	176	4	to	to	PART
issue-534	176	5	14	14	NUM
issue-534	176	6	%	%	NOUN
issue-534	176	7	of	of	ADP
issue-534	176	8	tax	tax	NOUN
issue-534	176	9	revenues	revenue	NOUN
issue-534	176	10	in	in	ADP
issue-534	176	11	sweden	sweden	PROPN
issue-534	176	12	.	.	PUNCT
issue-534	177	1	at	at	ADP
issue-534	177	2	the	the	DET
issue-534	177	3	present	present	ADJ
issue-534	177	4	stage	stage	NOUN
issue-534	177	5	,	,	PUNCT
issue-534	177	6	the	the	DET
issue-534	177	7	value	value	NOUN
issue-534	177	8	-	-	PUNCT
issue-534	177	9	added	add	VERB
issue-534	177	10	tax	tax	NOUN
issue-534	177	11	is	be	AUX
issue-534	177	12	one	one	NUM
issue-534	177	13	of	of	ADP
issue-534	177	14	the	the	DET
issue-534	177	15	most	most	ADV
issue-534	177	16	important	important	ADJ
issue-534	177	17	components	component	NOUN
issue-534	177	18	of	of	ADP
issue-534	177	19	the	the	DET
issue-534	177	20	tax	tax	NOUN
issue-534	177	21	systems	system	NOUN
issue-534	177	22	of	of	ADP
issue-534	177	23	42	42	NUM
issue-534	177	24	states	state	NOUN
issue-534	177	25	(	(	PUNCT
issue-534	177	26	17	17	NUM
issue-534	177	27	european	european	ADJ
issue-534	177	28	ones	one	NOUN
issue-534	177	29	)	)	PUNCT
issue-534	177	30	.	.	PUNCT
issue-534	178	1	the	the	DET
issue-534	178	2	share	share	NOUN
issue-534	178	3	of	of	ADP
issue-534	178	4	this	this	DET
issue-534	178	5	tax	tax	NOUN
issue-534	178	6	accounted	account	VERB
issue-534	178	7	for	for	ADP
issue-534	178	8	about	about	ADV
issue-534	178	9	13.8	13.8	NUM
issue-534	178	10	%	%	NOUN
issue-534	178	11	of	of	ADP
issue-534	178	12	tax	tax	NOUN
issue-534	178	13	revenues	revenue	NOUN
issue-534	178	14	and	and	CCONJ
issue-534	178	15	5.5	5.5	NUM
issue-534	178	16	%	%	NOUN
issue-534	178	17	of	of	ADP
issue-534	178	18	gdp	gdp	NOUN
issue-534	178	19	.	.	PUNCT
issue-534	179	1	along	along	ADP
issue-534	179	2	with	with	ADP
issue-534	179	3	this	this	PRON
issue-534	179	4	,	,	PUNCT
issue-534	179	5	there	there	PRON
issue-534	179	6	are	be	VERB
issue-534	179	7	countries	country	NOUN
issue-534	179	8	,	,	PUNCT
issue-534	179	9	which	which	PRON
issue-534	179	10	are	be	AUX
issue-534	179	11	rather	rather	ADV
issue-534	179	12	well	well	ADV
issue-534	179	13	developed	develop	VERB
issue-534	179	14	in	in	ADP
issue-534	179	15	social	social	ADJ
issue-534	179	16	and	and	CCONJ
issue-534	179	17	economic	economic	ADJ
issue-534	179	18	spheres	sphere	NOUN
issue-534	179	19	,	,	PUNCT
issue-534	179	20	where	where	SCONJ
issue-534	179	21	the	the	DET
issue-534	179	22	value	value	NOUN
issue-534	179	23	-	-	PUNCT
issue-534	179	24	added	add	VERB
issue-534	179	25	tax	tax	NOUN
issue-534	179	26	has	have	AUX
issue-534	179	27	not	not	PART
issue-534	179	28	taken	take	VERB
issue-534	179	29	a	a	DET
issue-534	179	30	significant	significant	ADJ
issue-534	179	31	place	place	NOUN
issue-534	179	32	in	in	ADP
issue-534	179	33	the	the	DET
issue-534	179	34	tax	tax	NOUN
issue-534	179	35	system	system	NOUN
issue-534	179	36	.	.	PUNCT
issue-534	180	1	direct	direct	ADJ
issue-534	180	2	taxes	taxis	NOUN
issue-534	180	3	are	be	AUX
issue-534	180	4	dominant	dominant	ADJ
issue-534	180	5	there	there	ADV
issue-534	180	6	.	.	PUNCT
issue-534	181	1	these	these	PRON
issue-534	181	2	are	be	AUX
issue-534	181	3	,	,	PUNCT
issue-534	181	4	in	in	ADP
issue-534	181	5	particular	particular	ADJ
issue-534	181	6	,	,	PUNCT
issue-534	181	7	the	the	DET
issue-534	181	8	united	united	PROPN
issue-534	181	9	states	states	PROPN
issue-534	181	10	and	and	CCONJ
issue-534	181	11	japan	japan	PROPN
issue-534	181	12	.	.	PUNCT
issue-534	182	1	value	value	NOUN
issue-534	182	2	added	add	VERB
issue-534	182	3	tax	tax	NOUN
issue-534	182	4	is	be	AUX
issue-534	182	5	one	one	NUM
issue-534	182	6	of	of	ADP
issue-534	182	7	the	the	DET
issue-534	182	8	few	few	ADJ
issue-534	182	9	in	in	ADP
issue-534	182	10	the	the	DET
issue-534	182	11	tax	tax	NOUN
issue-534	182	12	system	system	NOUN
issue-534	182	13	of	of	ADP
issue-534	182	14	ukraine	ukraine	NOUN
issue-534	182	15	,	,	PUNCT
issue-534	182	16	which	which	PRON
issue-534	182	17	fully	fully	ADV
issue-534	182	18	goes	go	VERB
issue-534	182	19	to	to	ADP
issue-534	182	20	the	the	DET
issue-534	182	21	state	state	NOUN
issue-534	182	22	budget	budget	NOUN
issue-534	182	23	.	.	PUNCT
issue-534	183	1	it	it	PRON
issue-534	183	2	is	be	AUX
issue-534	183	3	important	important	ADJ
issue-534	183	4	to	to	PART
issue-534	183	5	determine	determine	VERB
issue-534	183	6	its	its	PRON
issue-534	183	7	bid	bid	NOUN
issue-534	183	8	.	.	PUNCT
issue-534	184	1	in	in	ADP
issue-534	184	2	european	european	ADJ
issue-534	184	3	countries	country	NOUN
issue-534	184	4	,	,	PUNCT
issue-534	184	5	there	there	PRON
issue-534	184	6	are	be	VERB
issue-534	184	7	lower	low	ADJ
issue-534	184	8	,	,	PUNCT
issue-534	184	9	higher	high	ADJ
issue-534	184	10	,	,	PUNCT
issue-534	184	11	and	and	CCONJ
issue-534	184	12	standard	standard	ADJ
issue-534	184	13	rates	rate	NOUN
issue-534	184	14	.	.	PUNCT
issue-534	185	1	the	the	DET
issue-534	185	2	first	first	ADJ
issue-534	185	3	one	one	NOUN
issue-534	185	4	is	be	AUX
issue-534	185	5	usually	usually	ADV
issue-534	185	6	applied	apply	VERB
issue-534	185	7	to	to	ADP
issue-534	185	8	food	food	NOUN
issue-534	185	9	products	product	NOUN
issue-534	185	10	and	and	CCONJ
issue-534	185	11	medical	medical	ADJ
issue-534	185	12	services	service	NOUN
issue-534	185	13	,	,	PUNCT
issue-534	185	14	the	the	DET
issue-534	185	15	latter	latter	ADJ
issue-534	185	16	to	to	ADP
issue-534	185	17	luxury	luxury	NOUN
issue-534	185	18	items	item	NOUN
issue-534	185	19	.	.	PUNCT
issue-534	186	1	there	there	PRON
issue-534	186	2	are	be	VERB
issue-534	186	3	also	also	ADV
issue-534	186	4	some	some	DET
issue-534	186	5	cases	case	NOUN
issue-534	186	6	when	when	SCONJ
issue-534	186	7	can	can	AUX
issue-534	186	8	be	be	AUX
issue-534	186	9	the	the	DET
issue-534	186	10	complete	complete	ADJ
issue-534	186	11	exemption	exemption	NOUN
issue-534	186	12	of	of	ADP
issue-534	186	13	certain	certain	ADJ
issue-534	186	14	goods	good	NOUN
issue-534	186	15	and	and	CCONJ
issue-534	186	16	services	service	NOUN
issue-534	186	17	from	from	ADP
issue-534	186	18	taxation	taxation	NOUN
issue-534	186	19	by	by	ADP
issue-534	186	20	setting	set	VERB
issue-534	186	21	a	a	DET
issue-534	186	22	zero	zero	NUM
issue-534	186	23	rate	rate	NOUN
issue-534	186	24	or	or	CCONJ
issue-534	186	25	its	its	PRON
issue-534	186	26	absence	absence	NOUN
issue-534	186	27	.	.	PUNCT
issue-534	187	1	such	such	ADJ
issue-534	187	2	methods	method	NOUN
issue-534	187	3	eliminate	eliminate	VERB
issue-534	187	4	the	the	DET
issue-534	187	5	taxation	taxation	NOUN
issue-534	187	6	at	at	ADP
issue-534	187	7	the	the	DET
issue-534	187	8	sale	sale	NOUN
issue-534	187	9	of	of	ADP
issue-534	187	10	goods	good	NOUN
issue-534	187	11	or	or	CCONJ
issue-534	187	12	service	service	NOUN
issue-534	187	13	to	to	ADP
issue-534	187	14	the	the	DET
issue-534	187	15	end	end	NOUN
issue-534	187	16	user	user	NOUN
issue-534	187	17	.	.	PUNCT
issue-534	188	1	in	in	ADP
issue-534	188	2	the	the	DET
issue-534	188	3	eu	eu	PROPN
issue-534	188	4	countries	country	NOUN
issue-534	188	5	,	,	PUNCT
issue-534	188	6	the	the	DET
issue-534	188	7	zero	zero	NUM
issue-534	188	8	rates	rate	NOUN
issue-534	188	9	are	be	AUX
issue-534	188	10	also	also	ADV
issue-534	188	11	set	set	VERB
issue-534	188	12	for	for	ADP
issue-534	188	13	export	export	NOUN
issue-534	188	14	goods	good	NOUN
issue-534	188	15	.	.	PUNCT
issue-534	189	1	eu	eu	PROPN
issue-534	189	2	unification	unification	NOUN
issue-534	189	3	implies	imply	VERB
issue-534	189	4	the	the	DET
issue-534	189	5	use	use	NOUN
issue-534	189	6	of	of	ADP
issue-534	189	7	the	the	DET
issue-534	189	8	standard	standard	ADJ
issue-534	189	9	valueadded	valueadde	VERB
issue-534	189	10	tax	tax	NOUN
issue-534	189	11	rate	rate	NOUN
issue-534	189	12	of	of	ADP
issue-534	189	13	18.6	18.6	NUM
issue-534	189	14	%	%	NOUN
issue-534	189	15	and	and	CCONJ
issue-534	189	16	the	the	DET
issue-534	189	17	reduced	reduced	ADJ
issue-534	189	18	value	value	NOUN
issue-534	189	19	of	of	ADP
issue-534	189	20	5.5	5.5	NUM
issue-534	189	21	%	%	NOUN
issue-534	189	22	.	.	PUNCT
issue-534	190	1	in	in	ADP
issue-534	190	2	ukraine	ukraine	NOUN
issue-534	190	3	,	,	PUNCT
issue-534	190	4	by	by	ADP
issue-534	190	5	the	the	DET
issue-534	190	6	decree	decree	NOUN
issue-534	190	7	of	of	ADP
issue-534	190	8	the	the	DET
issue-534	190	9	cabinet	cabinet	NOUN
issue-534	190	10	of	of	ADP
issue-534	190	11	ministers	minister	NOUN
issue-534	190	12	of	of	ADP
issue-534	190	13	ukraine	ukraine	NOUN
issue-534	190	14	“	"	PUNCT
issue-534	190	15	on	on	ADP
issue-534	190	16	value	value	NOUN
issue-534	190	17	added	add	VERB
issue-534	190	18	tax	tax	NOUN
issue-534	190	19	”	"	PUNCT
issue-534	190	20	as	as	ADP
issue-534	190	21	of	of	ADP
issue-534	190	22	december	december	PROPN
issue-534	190	23	26	26	NUM
issue-534	190	24	,	,	PUNCT
issue-534	190	25	1992	1992	NUM
issue-534	190	26	,	,	PUNCT
issue-534	190	27	the	the	DET
issue-534	190	28	rate	rate	NOUN
issue-534	190	29	was	be	AUX
issue-534	190	30	set	set	VERB
issue-534	190	31	at	at	ADP
issue-534	190	32	20	20	NUM
issue-534	190	33	%	%	NOUN
issue-534	190	34	(	(	PUNCT
issue-534	190	35	pro	pro	X
issue-534	190	36	podatok	podatok	ADJ
issue-534	190	37	na	na	NOUN
issue-534	190	38	dobavlenu	dobavlenu	NOUN
issue-534	190	39	vartist	vartist	NOUN
issue-534	190	40	,	,	PUNCT
issue-534	190	41	1993	1993	NUM
issue-534	190	42	)	)	PUNCT
issue-534	190	43	.	.	PUNCT
issue-534	191	1	in	in	ADP
issue-534	191	2	1993	1993	NUM
issue-534	191	3	,	,	PUNCT
issue-534	191	4	the	the	DET
issue-534	191	5	law	law	NOUN
issue-534	191	6	of	of	ADP
issue-534	191	7	ukraine	ukraine	NOUN
issue-534	191	8	“	"	PUNCT
issue-534	191	9	on	on	ADP
issue-534	191	10	the	the	DET
issue-534	191	11	state	state	NOUN
issue-534	191	12	budget	budget	NOUN
issue-534	191	13	of	of	ADP
issue-534	191	14	ukraine	ukraine	NOUN
issue-534	191	15	for	for	ADP
issue-534	191	16	1993	1993	NUM
issue-534	191	17	”	"	PUNCT
issue-534	191	18	increased	increase	VERB
issue-534	191	19	the	the	DET
issue-534	191	20	tax	tax	NOUN
issue-534	191	21	rate	rate	NOUN
issue-534	191	22	to	to	ADP
issue-534	191	23	28	28	NUM
issue-534	191	24	%	%	NOUN
issue-534	191	25	(	(	PUNCT
issue-534	191	26	pro	pro	X
issue-534	191	27	derzhavnyi	derzhavnyi	PROPN
issue-534	191	28	biudzhet	biudzhet	NOUN
issue-534	191	29	ukrainy	ukrainy	ADJ
issue-534	191	30	na	na	ADP
issue-534	191	31	1993	1993	NUM
issue-534	191	32	rik	rik	PROPN
issue-534	191	33	,	,	PUNCT
issue-534	191	34	1993	1993	NUM
issue-534	191	35	)	)	PUNCT
issue-534	191	36	.	.	PUNCT
issue-534	192	1	in	in	ADP
issue-534	192	2	1997	1997	NUM
issue-534	192	3	,	,	PUNCT
issue-534	192	4	the	the	DET
issue-534	192	5	law	law	NOUN
issue-534	192	6	of	of	ADP
issue-534	192	7	ukraine	ukraine	NOUN
issue-534	192	8	“	"	PUNCT
issue-534	192	9	on	on	ADP
issue-534	192	10	value	value	NOUN
issue-534	192	11	added	add	VERB
issue-534	192	12	tax	tax	NOUN
issue-534	192	13	”	"	PUNCT
issue-534	192	14	restored	restore	VERB
issue-534	192	15	the	the	DET
issue-534	192	16	rate	rate	NOUN
issue-534	192	17	of	of	ADP
issue-534	192	18	20	20	NUM
issue-534	192	19	%	%	NOUN
issue-534	192	20	,	,	PUNCT
issue-534	192	21	which	which	PRON
issue-534	192	22	was	be	AUX
issue-534	192	23	the	the	DET
issue-534	192	24	main	main	ADJ
issue-534	192	25	and	and	CCONJ
issue-534	192	26	was	be	AUX
issue-534	192	27	distributed	distribute	VERB
issue-534	192	28	by	by	ADP
issue-534	192	29	turnover	turnover	NOUN
issue-534	192	30	,	,	PUNCT
issue-534	192	31	which	which	PRON
issue-534	192	32	was	be	AUX
issue-534	192	33	calculated	calculate	VERB
issue-534	192	34	at	at	ADP
issue-534	192	35	prices	price	NOUN
issue-534	192	36	excluding	exclude	VERB
issue-534	192	37	value	value	NOUN
issue-534	192	38	-	-	PUNCT
issue-534	192	39	added	add	VERB
issue-534	192	40	tax	tax	NOUN
issue-534	192	41	.	.	PUNCT
issue-534	193	1	if	if	SCONJ
issue-534	193	2	the	the	DET
issue-534	193	3	prices	price	NOUN
issue-534	193	4	and	and	CCONJ
issue-534	193	5	tariffs	tariff	NOUN
issue-534	193	6	that	that	PRON
issue-534	193	7	included	include	VERB
issue-534	193	8	this	this	DET
issue-534	193	9	tax	tax	NOUN
issue-534	193	10	were	be	AUX
issue-534	193	11	used	use	VERB
issue-534	193	12	,	,	PUNCT
issue-534	193	13	then	then	ADV
issue-534	193	14	the	the	DET
issue-534	193	15	rate	rate	NOUN
issue-534	193	16	of	of	ADP
issue-534	193	17	16.67	16.67	NUM
issue-534	193	18	%	%	NOUN
issue-534	193	19	(	(	PUNCT
issue-534	193	20	pro	pro	X
issue-534	193	21	podatok	podatok	NOUN
issue-534	193	22	na	na	PART
issue-534	193	23	dodanu	dodanu	VERB
issue-534	193	24	vartist	vartist	NOUN
issue-534	193	25	,	,	PUNCT
issue-534	193	26	1997	1997	NUM
issue-534	193	27	)	)	PUNCT
issue-534	193	28	was	be	AUX
issue-534	193	29	applied	apply	VERB
issue-534	193	30	.	.	PUNCT
issue-534	194	1	today	today	NOUN
issue-534	194	2	,	,	PUNCT
issue-534	194	3	the	the	DET
issue-534	194	4	value	value	NOUN
issue-534	194	5	-	-	PUNCT
issue-534	194	6	added	add	VERB
issue-534	194	7	tax	tax	NOUN
issue-534	194	8	rate	rate	NOUN
issue-534	194	9	in	in	ADP
issue-534	194	10	ukraine	ukraine	PROPN
issue-534	194	11	has	have	VERB
issue-534	194	12	three	three	NUM
issue-534	194	13	levels	level	NOUN
issue-534	194	14	:	:	PUNCT
issue-534	194	15	the	the	DET
issue-534	194	16	basic	basic	ADJ
issue-534	194	17	rate	rate	NOUN
issue-534	194	18	is	be	AUX
issue-534	194	19	20	20	NUM
issue-534	194	20	%	%	NOUN
issue-534	194	21	,	,	PUNCT
issue-534	194	22	preferential	preferential	ADJ
issue-534	194	23	is	be	AUX
issue-534	194	24	0	0	NUM
issue-534	194	25	%	%	NOUN
issue-534	194	26	(	(	PUNCT
issue-534	194	27	as	as	ADP
issue-534	194	28	a	a	DET
issue-534	194	29	rule	rule	NOUN
issue-534	194	30	,	,	PUNCT
issue-534	194	31	for	for	ADP
issue-534	194	32	goods	good	NOUN
issue-534	194	33	oriented	orient	VERB
issue-534	194	34	to	to	PART
issue-534	194	35	export	export	VERB
issue-534	194	36	)	)	PUNCT
issue-534	194	37	and	and	CCONJ
issue-534	194	38	7	7	NUM
issue-534	194	39	%	%	NOUN
issue-534	194	40	(	(	PUNCT
issue-534	194	41	delivery	delivery	NOUN
issue-534	194	42	in	in	ADP
issue-534	194	43	the	the	DET
issue-534	194	44	customs	custom	NOUN
issue-534	194	45	territory	territory	NOUN
issue-534	194	46	of	of	ADP
issue-534	194	47	ukraine	ukraine	NOUN
issue-534	194	48	and	and	CCONJ
issue-534	194	49	import	import	NOUN
issue-534	194	50	to	to	ADP
issue-534	194	51	the	the	DET
issue-534	194	52	customs	custom	NOUN
issue-534	194	53	territory	territory	NOUN
issue-534	194	54	of	of	ADP
issue-534	194	55	ukraine	ukraine	NOUN
issue-534	194	56	of	of	ADP
issue-534	194	57	medicines	medicine	NOUN
issue-534	194	58	,	,	PUNCT
issue-534	194	59	which	which	PRON
issue-534	194	60	are	be	AUX
issue-534	194	61	allowed	allow	VERB
issue-534	194	62	for	for	ADP
issue-534	194	63	production	production	NOUN
issue-534	194	64	and	and	CCONJ
issue-534	194	65	use	use	NOUN
issue-534	194	66	in	in	ADP
issue-534	194	67	ukraine	ukraine	NOUN
issue-534	194	68	,	,	PUNCT
issue-534	194	69	and	and	CCONJ
issue-534	194	70	which	which	PRON
issue-534	194	71	are	be	AUX
issue-534	194	72	included	include	VERB
issue-534	194	73	in	in	ADP
issue-534	194	74	the	the	DET
issue-534	194	75	state	state	NOUN
issue-534	194	76	register	register	NOUN
issue-534	194	77	of	of	ADP
issue-534	194	78	medicinal	medicinal	ADJ
issue-534	194	79	products	product	NOUN
issue-534	194	80	.	.	PUNCT
issue-534	195	1	besides	besides	SCONJ
issue-534	195	2	,	,	PUNCT
issue-534	195	3	delivery	delivery	NOUN
issue-534	195	4	of	of	ADP
issue-534	195	5	medical	medical	ADJ
issue-534	195	6	products	product	NOUN
issue-534	195	7	,	,	PUNCT
issue-534	195	8	which	which	PRON
issue-534	195	9	are	be	AUX
issue-534	195	10	included	include	VERB
issue-534	195	11	in	in	ADP
issue-534	195	12	the	the	DET
issue-534	195	13	state	state	NOUN
issue-534	195	14	register	register	NOUN
issue-534	195	15	of	of	ADP
issue-534	195	16	medical	medical	ADJ
issue-534	195	17	equipment	equipment	NOUN
issue-534	195	18	and	and	CCONJ
issue-534	195	19	medical	medical	ADJ
issue-534	195	20	devices	device	NOUN
issue-534	195	21	or	or	CCONJ
issue-534	195	22	correspond	correspond	VERB
issue-534	195	23	to	to	ADP
issue-534	195	24	the	the	DET
issue-534	195	25	requirements	requirement	NOUN
issue-534	195	26	of	of	ADP
issue-534	195	27	the	the	DET
issue-534	195	28	relevant	relevant	ADJ
issue-534	195	29	technical	technical	ADJ
issue-534	195	30	regulations	regulation	NOUN
issue-534	195	31	,	,	PUNCT
issue-534	195	32	which	which	PRON
issue-534	195	33	can	can	AUX
issue-534	195	34	be	be	AUX
issue-534	195	35	confirmed	confirm	VERB
issue-534	195	36	baltic	baltic	ADJ
issue-534	195	37	journal	journal	PROPN
issue-534	195	38	of	of	ADP
issue-534	195	39	economic	economic	ADJ
issue-534	195	40	studies	study	NOUN
issue-534	195	41	51	51	NUM
issue-534	195	42	vol	vol	NOUN
issue-534	195	43	.	.	PROPN
issue-534	196	1	4	4	NUM
issue-534	196	2	,	,	PUNCT
issue-534	196	3	no	no	INTJ
issue-534	196	4	.	.	NOUN
issue-534	196	5	5	5	NUM
issue-534	196	6	,	,	PUNCT
issue-534	196	7	2018	2018	NUM
issue-534	196	8	by	by	ADP
issue-534	196	9	the	the	DET
issue-534	196	10	compliance	compliance	NOUN
issue-534	196	11	document	document	NOUN
issue-534	196	12	,	,	PUNCT
issue-534	196	13	and	and	CCONJ
issue-534	196	14	which	which	PRON
issue-534	196	15	are	be	AUX
issue-534	196	16	allowed	allow	VERB
issue-534	196	17	for	for	ADP
issue-534	196	18	placing	place	VERB
issue-534	196	19	on	on	ADP
issue-534	196	20	the	the	DET
issue-534	196	21	market	market	NOUN
issue-534	196	22	or	or	CCONJ
issue-534	196	23	putting	put	VERB
issue-534	196	24	into	into	ADP
issue-534	196	25	operation	operation	NOUN
issue-534	196	26	and	and	CCONJ
issue-534	196	27	use	use	NOUN
issue-534	196	28	in	in	ADP
issue-534	196	29	ukraine	ukraine	NOUN
issue-534	196	30	,	,	PUNCT
issue-534	196	31	etc	etc	X
issue-534	196	32	.	.	X
issue-534	196	33	)	)	PUNCT
issue-534	196	34	.	.	PUNCT
issue-534	197	1	a	a	DET
issue-534	197	2	large	large	ADJ
issue-534	197	3	number	number	NOUN
issue-534	197	4	of	of	ADP
issue-534	197	5	scientists	scientist	NOUN
issue-534	197	6	believe	believe	VERB
issue-534	197	7	that	that	SCONJ
issue-534	197	8	the	the	DET
issue-534	197	9	valueadded	valueadded	ADJ
issue-534	197	10	tax	tax	NOUN
issue-534	197	11	is	be	AUX
issue-534	197	12	regressive	regressive	ADJ
issue-534	197	13	in	in	ADP
issue-534	197	14	its	its	PRON
issue-534	197	15	legal	legal	ADJ
issue-534	197	16	nature	nature	NOUN
issue-534	197	17	and	and	CCONJ
issue-534	197	18	very	very	ADV
issue-534	197	19	costly	costly	ADJ
issue-534	197	20	in	in	ADP
issue-534	197	21	management	management	NOUN
issue-534	197	22	,	,	PUNCT
issue-534	197	23	it	it	PRON
issue-534	197	24	requires	require	VERB
issue-534	197	25	a	a	DET
issue-534	197	26	large	large	ADJ
issue-534	197	27	tax	tax	NOUN
issue-534	197	28	unit	unit	NOUN
issue-534	197	29	,	,	PUNCT
issue-534	197	30	significant	significant	ADJ
issue-534	197	31	overheads	overhead	NOUN
issue-534	197	32	of	of	ADP
issue-534	197	33	business	business	NOUN
issue-534	197	34	entities	entity	NOUN
issue-534	197	35	.	.	PUNCT
issue-534	198	1	it	it	PRON
issue-534	198	2	should	should	AUX
issue-534	198	3	be	be	AUX
issue-534	198	4	noted	note	VERB
issue-534	198	5	that	that	SCONJ
issue-534	198	6	in	in	ADP
issue-534	198	7	most	most	ADJ
issue-534	198	8	countries	country	NOUN
issue-534	198	9	60	60	NUM
issue-534	198	10	-	-	SYM
issue-534	198	11	70	70	NUM
issue-534	198	12	%	%	NOUN
issue-534	198	13	of	of	ADP
issue-534	198	14	revenues	revenue	NOUN
issue-534	198	15	from	from	ADP
issue-534	198	16	this	this	DET
issue-534	198	17	tax	tax	NOUN
issue-534	198	18	,	,	PUNCT
issue-534	198	19	they	they	PRON
issue-534	198	20	receive	receive	VERB
issue-534	198	21	from	from	ADP
issue-534	198	22	10	10	NUM
issue-534	198	23	-	-	SYM
issue-534	198	24	15	15	NUM
issue-534	198	25	%	%	NOUN
issue-534	198	26	of	of	ADP
issue-534	198	27	payers	payer	NOUN
issue-534	198	28	–	–	PUNCT
issue-534	198	29	entrepreneurs	entrepreneur	NOUN
issue-534	198	30	.	.	PUNCT
issue-534	199	1	the	the	DET
issue-534	199	2	worldwide	worldwide	ADJ
issue-534	199	3	experience	experience	NOUN
issue-534	199	4	of	of	ADP
issue-534	199	5	charging	charge	VERB
issue-534	199	6	value	value	NOUN
issue-534	199	7	added	add	VERB
issue-534	199	8	tax	tax	NOUN
issue-534	199	9	suggests	suggest	VERB
issue-534	199	10	that	that	SCONJ
issue-534	199	11	due	due	ADP
issue-534	199	12	to	to	ADP
issue-534	199	13	its	its	PRON
issue-534	199	14	administrative	administrative	ADJ
issue-534	199	15	complexity	complexity	NOUN
issue-534	199	16	and	and	CCONJ
issue-534	199	17	high	high	ADJ
issue-534	199	18	fixed	fix	VERB
issue-534	199	19	costs	cost	NOUN
issue-534	199	20	its	its	PRON
issue-534	199	21	optimal	optimal	ADJ
issue-534	199	22	rate	rate	NOUN
issue-534	199	23	should	should	AUX
issue-534	199	24	be	be	AUX
issue-534	199	25	15	15	NUM
issue-534	199	26	or	or	CCONJ
issue-534	199	27	even	even	ADV
issue-534	199	28	10	10	NUM
issue-534	199	29	%	%	NOUN
issue-534	199	30	.	.	PUNCT
issue-534	200	1	the	the	DET
issue-534	200	2	rate	rate	NOUN
issue-534	200	3	should	should	AUX
issue-534	200	4	be	be	AUX
issue-534	200	5	,	,	PUNCT
issue-534	200	6	if	if	SCONJ
issue-534	200	7	not	not	PART
issue-534	200	8	the	the	DET
issue-534	200	9	only	only	ADJ
issue-534	200	10	,	,	PUNCT
issue-534	200	11	and	and	CCONJ
issue-534	200	12	then	then	ADV
issue-534	200	13	expediently	expediently	ADV
issue-534	200	14	(	(	PUNCT
issue-534	200	15	minimum	minimum	NOUN
issue-534	200	16	)	)	PUNCT
issue-534	200	17	differentiated	differentiated	ADJ
issue-534	200	18	.	.	PUNCT
issue-534	201	1	this	this	PRON
issue-534	201	2	will	will	AUX
issue-534	201	3	simplify	simplify	VERB
issue-534	201	4	administration	administration	NOUN
issue-534	201	5	and	and	CCONJ
issue-534	201	6	reduce	reduce	VERB
issue-534	201	7	tax	tax	NOUN
issue-534	201	8	delinquency	delinquency	NOUN
issue-534	201	9	(	(	PUNCT
issue-534	201	10	avoidance	avoidance	NOUN
issue-534	201	11	of	of	ADP
issue-534	201	12	payment	payment	NOUN
issue-534	201	13	)	)	PUNCT
issue-534	201	14	.	.	PUNCT
issue-534	202	1	such	such	ADJ
issue-534	202	2	amount	amount	NOUN
issue-534	202	3	of	of	ADP
issue-534	202	4	tax	tax	NOUN
issue-534	202	5	is	be	AUX
issue-534	202	6	also	also	ADV
issue-534	202	7	due	due	ADJ
issue-534	202	8	to	to	ADP
issue-534	202	9	the	the	DET
issue-534	202	10	fact	fact	NOUN
issue-534	202	11	that	that	SCONJ
issue-534	202	12	the	the	DET
issue-534	202	13	rate	rate	NOUN
issue-534	202	14	at	at	ADP
issue-534	202	15	the	the	DET
issue-534	202	16	level	level	NOUN
issue-534	202	17	of	of	ADP
issue-534	202	18	20	20	NUM
issue-534	202	19	-	-	SYM
issue-534	202	20	28	28	NUM
issue-534	202	21	%	%	NOUN
issue-534	202	22	has	have	AUX
issue-534	202	23	a	a	DET
issue-534	202	24	negative	negative	ADJ
issue-534	202	25	effect	effect	NOUN
issue-534	202	26	on	on	ADP
issue-534	202	27	high	high	ADJ
issue-534	202	28	-	-	PUNCT
issue-534	202	29	tech	tech	NOUN
issue-534	202	30	enterprises	enterprise	NOUN
issue-534	202	31	,	,	PUNCT
issue-534	202	32	as	as	ADV
issue-534	202	33	well	well	ADV
issue-534	202	34	as	as	SCONJ
issue-534	202	35	it	it	PRON
issue-534	202	36	stimulates	stimulate	VERB
issue-534	202	37	inflationary	inflationary	ADJ
issue-534	202	38	processes	process	NOUN
issue-534	202	39	in	in	ADP
issue-534	202	40	general	general	ADJ
issue-534	202	41	.	.	PUNCT
issue-534	203	1	this	this	PRON
issue-534	203	2	is	be	AUX
issue-534	203	3	due	due	ADJ
issue-534	203	4	to	to	ADP
issue-534	203	5	the	the	DET
issue-534	203	6	fact	fact	NOUN
issue-534	203	7	that	that	SCONJ
issue-534	203	8	the	the	DET
issue-534	203	9	value	value	NOUN
issue-534	203	10	added	add	VERB
issue-534	203	11	tax	tax	NOUN
issue-534	203	12	is	be	AUX
issue-534	203	13	a	a	DET
issue-534	203	14	tax	tax	NOUN
issue-534	203	15	on	on	ADP
issue-534	203	16	the	the	DET
issue-534	203	17	final	final	ADJ
issue-534	203	18	consumer	consumer	NOUN
issue-534	203	19	and	and	CCONJ
issue-534	203	20	at	at	ADP
issue-534	203	21	its	its	PRON
issue-534	203	22	high	high	ADJ
issue-534	203	23	rate	rate	NOUN
issue-534	203	24	,	,	PUNCT
issue-534	203	25	there	there	PRON
issue-534	203	26	is	be	VERB
issue-534	203	27	an	an	DET
issue-534	203	28	increase	increase	NOUN
issue-534	203	29	in	in	ADP
issue-534	203	30	prices	price	NOUN
issue-534	203	31	.	.	PUNCT
issue-534	204	1	the	the	DET
issue-534	204	2	purchasing	purchase	VERB
issue-534	204	3	power	power	NOUN
issue-534	204	4	of	of	ADP
issue-534	204	5	the	the	DET
issue-534	204	6	population	population	NOUN
issue-534	204	7	is	be	AUX
issue-534	204	8	decreasing	decrease	VERB
issue-534	204	9	.	.	PUNCT
issue-534	205	1	a	a	DET
issue-534	205	2	high	high	ADJ
issue-534	205	3	rate	rate	NOUN
issue-534	205	4	of	of	ADP
issue-534	205	5	value	value	NOUN
issue-534	205	6	-	-	PUNCT
issue-534	205	7	added	add	VERB
issue-534	205	8	tax	tax	NOUN
issue-534	205	9	results	result	NOUN
issue-534	205	10	in	in	ADP
issue-534	205	11	high	high	ADJ
issue-534	205	12	spending	spending	NOUN
issue-534	205	13	on	on	ADP
issue-534	205	14	the	the	DET
issue-534	205	15	end	end	NOUN
issue-534	205	16	user	user	NOUN
issue-534	205	17	–	–	PUNCT
issue-534	205	18	we	we	PRON
issue-534	205	19	mean	mean	VERB
issue-534	205	20	broad	broad	ADJ
issue-534	205	21	segments	segment	NOUN
issue-534	205	22	of	of	ADP
issue-534	205	23	the	the	DET
issue-534	205	24	low	low	ADJ
issue-534	205	25	-	-	PUNCT
issue-534	205	26	income	income	NOUN
issue-534	205	27	or	or	CCONJ
issue-534	205	28	unsecured	unsecured	ADJ
issue-534	205	29	population	population	NOUN
issue-534	205	30	.	.	PUNCT
issue-534	206	1	besides	besides	SCONJ
issue-534	206	2	,	,	PUNCT
issue-534	206	3	we	we	PRON
issue-534	206	4	need	need	VERB
issue-534	206	5	to	to	PART
issue-534	206	6	mention	mention	VERB
issue-534	206	7	that	that	SCONJ
issue-534	206	8	today	today	NOUN
issue-534	206	9	ukraine	ukraine	PROPN
issue-534	206	10	has	have	AUX
issue-534	206	11	formed	form	VERB
issue-534	206	12	the	the	DET
issue-534	206	13	proper	proper	ADJ
issue-534	206	14	organizational	organizational	ADJ
issue-534	206	15	and	and	CCONJ
issue-534	206	16	legal	legal	ADJ
issue-534	206	17	preconditions	precondition	NOUN
issue-534	206	18	for	for	ADP
issue-534	206	19	optimization	optimization	NOUN
issue-534	206	20	and	and	CCONJ
issue-534	206	21	socialization	socialization	NOUN
issue-534	206	22	of	of	ADP
issue-534	206	23	the	the	DET
issue-534	206	24	value	value	NOUN
issue-534	206	25	-	-	PUNCT
issue-534	206	26	added	add	VERB
issue-534	206	27	tax	tax	NOUN
issue-534	206	28	.	.	PUNCT
issue-534	207	1	the	the	DET
issue-534	207	2	technical	technical	ADJ
issue-534	207	3	level	level	NOUN
issue-534	207	4	of	of	ADP
issue-534	207	5	the	the	DET
issue-534	207	6	taxpayer	taxpayer	NOUN
issue-534	207	7	information	information	NOUN
issue-534	207	8	database	database	NOUN
issue-534	207	9	has	have	AUX
issue-534	207	10	increased	increase	VERB
issue-534	207	11	;	;	PUNCT
issue-534	207	12	the	the	DET
issue-534	207	13	material	material	NOUN
issue-534	207	14	and	and	CCONJ
issue-534	207	15	technical	technical	ADJ
issue-534	207	16	base	base	NOUN
issue-534	207	17	and	and	CCONJ
issue-534	207	18	personnel	personnel	NOUN
issue-534	207	19	qualifications	qualification	NOUN
issue-534	207	20	have	have	AUX
issue-534	207	21	improved	improve	VERB
issue-534	207	22	,	,	PUNCT
issue-534	207	23	as	as	ADV
issue-534	207	24	well	well	ADV
issue-534	207	25	as	as	ADP
issue-534	207	26	the	the	DET
issue-534	207	27	legal	legal	ADJ
issue-534	207	28	and	and	CCONJ
issue-534	207	29	regulatory	regulatory	ADJ
issue-534	207	30	framework	framework	NOUN
issue-534	207	31	of	of	ADP
issue-534	207	32	the	the	DET
issue-534	207	33	state	state	NOUN
issue-534	207	34	fiscal	fiscal	ADJ
issue-534	207	35	service	service	NOUN
issue-534	207	36	,	,	PUNCT
issue-534	207	37	the	the	DET
issue-534	207	38	state	state	NOUN
issue-534	207	39	treasury	treasury	PROPN
issue-534	207	40	service	service	NOUN
issue-534	207	41	,	,	PUNCT
issue-534	207	42	and	and	CCONJ
issue-534	207	43	the	the	DET
issue-534	207	44	financial	financial	ADJ
issue-534	207	45	monitoring	monitoring	NOUN
issue-534	207	46	service	service	NOUN
issue-534	207	47	was	be	AUX
issue-534	207	48	also	also	ADV
issue-534	207	49	improved	improve	VERB
issue-534	207	50	.	.	PUNCT
issue-534	208	1	4	4	X
issue-534	208	2	.	.	X
issue-534	208	3	conclusions	conclusion	NOUN
issue-534	208	4	that	that	PRON
issue-534	208	5	is	be	AUX
issue-534	208	6	why	why	SCONJ
issue-534	208	7	,	,	PUNCT
issue-534	208	8	in	in	ADP
issue-534	208	9	our	our	PRON
issue-534	208	10	opinion	opinion	NOUN
issue-534	208	11	,	,	PUNCT
issue-534	208	12	preconditions	precondition	NOUN
issue-534	208	13	for	for	ADP
issue-534	208	14	harmonization	harmonization	NOUN
issue-534	208	15	of	of	ADP
issue-534	208	16	the	the	DET
issue-534	208	17	legislation	legislation	NOUN
issue-534	208	18	of	of	ADP
issue-534	208	19	ukraine	ukraine	NOUN
issue-534	208	20	,	,	PUNCT
issue-534	208	21	which	which	PRON
issue-534	208	22	regulates	regulate	VERB
issue-534	208	23	the	the	DET
issue-534	208	24	tax	tax	NOUN
issue-534	208	25	system	system	NOUN
issue-534	208	26	,	,	PUNCT
issue-534	208	27	have	have	AUX
issue-534	208	28	already	already	ADV
issue-534	208	29	emerged	emerge	VERB
issue-534	208	30	.	.	PUNCT
issue-534	209	1	the	the	DET
issue-534	209	2	observance	observance	NOUN
issue-534	209	3	of	of	ADP
issue-534	209	4	the	the	DET
issue-534	209	5	fundamental	fundamental	ADJ
issue-534	209	6	principles	principle	NOUN
issue-534	209	7	of	of	ADP
issue-534	209	8	law	law	NOUN
issue-534	209	9	,	,	PUNCT
issue-534	209	10	as	as	ADV
issue-534	209	11	well	well	ADV
issue-534	209	12	as	as	ADP
issue-534	209	13	the	the	DET
issue-534	209	14	basic	basic	ADJ
issue-534	209	15	principles	principle	NOUN
issue-534	209	16	of	of	ADP
issue-534	209	17	special	special	ADJ
issue-534	209	18	tax	tax	NOUN
issue-534	209	19	law	law	NOUN
issue-534	209	20	,	,	PUNCT
issue-534	209	21	will	will	AUX
issue-534	209	22	ensure	ensure	VERB
issue-534	209	23	the	the	DET
issue-534	209	24	achievement	achievement	NOUN
issue-534	209	25	of	of	ADP
issue-534	209	26	the	the	DET
issue-534	209	27	following	following	ADJ
issue-534	209	28	results	result	NOUN
issue-534	209	29	:	:	PUNCT
issue-534	209	30	ensuring	ensure	VERB
issue-534	209	31	the	the	DET
issue-534	209	32	unalienable	unalienable	ADJ
issue-534	209	33	rights	right	NOUN
issue-534	209	34	,	,	PUNCT
issue-534	209	35	freedoms	freedom	NOUN
issue-534	209	36	,	,	PUNCT
issue-534	209	37	and	and	CCONJ
issue-534	209	38	legitimate	legitimate	ADJ
issue-534	209	39	interests	interest	NOUN
issue-534	209	40	of	of	ADP
issue-534	209	41	the	the	DET
issue-534	209	42	person	person	NOUN
issue-534	209	43	;	;	PUNCT
issue-534	209	44	achievement	achievement	NOUN
issue-534	209	45	of	of	ADP
issue-534	209	46	a	a	DET
issue-534	209	47	fair	fair	ADJ
issue-534	209	48	distribution	distribution	NOUN
issue-534	209	49	of	of	ADP
issue-534	209	50	the	the	DET
issue-534	209	51	tax	tax	NOUN
issue-534	209	52	burden	burden	NOUN
issue-534	209	53	by	by	ADP
issue-534	209	54	determining	determine	VERB
issue-534	209	55	its	its	PRON
issue-534	209	56	progressive	progressive	ADJ
issue-534	209	57	-	-	PUNCT
issue-534	209	58	proportional	proportional	ADJ
issue-534	209	59	size	size	NOUN
issue-534	209	60	in	in	ADP
issue-534	209	61	the	the	DET
issue-534	209	62	sphere	sphere	NOUN
issue-534	209	63	of	of	ADP
issue-534	209	64	both	both	CCONJ
issue-534	209	65	direct	direct	ADJ
issue-534	209	66	and	and	CCONJ
issue-534	209	67	indirect	indirect	ADJ
issue-534	209	68	taxation	taxation	NOUN
issue-534	209	69	,	,	PUNCT
issue-534	209	70	its	its	PRON
issue-534	209	71	transfer	transfer	NOUN
issue-534	209	72	from	from	ADP
issue-534	209	73	less	less	ADV
issue-534	209	74	socially	socially	ADV
issue-534	209	75	well	well	ADV
issue-534	209	76	-	-	PUNCT
issue-534	209	77	founded	found	VERB
issue-534	209	78	on	on	ADP
issue-534	209	79	richer	rich	ADJ
issue-534	209	80	members	member	NOUN
issue-534	209	81	of	of	ADP
issue-534	209	82	society	society	NOUN
issue-534	209	83	;	;	PUNCT
issue-534	209	84	harmonization	harmonization	NOUN
issue-534	209	85	of	of	ADP
issue-534	209	86	direct	direct	ADJ
issue-534	209	87	and	and	CCONJ
issue-534	209	88	indirect	indirect	ADJ
issue-534	209	89	,	,	PUNCT
issue-534	209	90	centralized	centralized	ADJ
issue-534	209	91	and	and	CCONJ
issue-534	209	92	local	local	ADJ
issue-534	209	93	taxation	taxation	NOUN
issue-534	209	94	;	;	PUNCT
issue-534	209	95	using	use	VERB
issue-534	209	96	the	the	DET
issue-534	209	97	experience	experience	NOUN
issue-534	209	98	of	of	ADP
issue-534	209	99	the	the	DET
issue-534	209	100	most	most	ADV
issue-534	209	101	developed	develop	VERB
issue-534	209	102	european	european	ADJ
issue-534	209	103	countries	country	NOUN
issue-534	209	104	in	in	ADP
issue-534	209	105	the	the	DET
issue-534	209	106	field	field	NOUN
issue-534	209	107	of	of	ADP
issue-534	209	108	legal	legal	ADJ
issue-534	209	109	regulation	regulation	NOUN
issue-534	209	110	of	of	ADP
issue-534	209	111	taxation	taxation	NOUN
issue-534	209	112	;	;	PUNCT
issue-534	209	113	the	the	DET
issue-534	209	114	increase	increase	NOUN
issue-534	209	115	of	of	ADP
issue-534	209	116	legitimacy	legitimacy	NOUN
issue-534	209	117	of	of	ADP
issue-534	209	118	the	the	DET
issue-534	209	119	state	state	NOUN
issue-534	209	120	in	in	ADP
issue-534	209	121	the	the	DET
issue-534	209	122	eyes	eye	NOUN
issue-534	209	123	of	of	ADP
issue-534	209	124	its	its	PRON
issue-534	209	125	citizens	citizen	NOUN
issue-534	209	126	–	–	PUNCT
issue-534	209	127	taxpayers	taxpayer	NOUN
issue-534	209	128	,	,	PUNCT
issue-534	209	129	the	the	DET
issue-534	209	130	consciousness	consciousness	NOUN
issue-534	209	131	of	of	ADP
issue-534	209	132	payment	payment	NOUN
issue-534	209	133	of	of	ADP
issue-534	209	134	taxes	taxis	NOUN
issue-534	209	135	,	,	PUNCT
issue-534	209	136	understanding	understanding	NOUN
issue-534	209	137	of	of	ADP
issue-534	209	138	the	the	DET
issue-534	209	139	targeted	target	VERB
issue-534	209	140	direction	direction	NOUN
issue-534	209	141	of	of	ADP
issue-534	209	142	accumulation	accumulation	NOUN
issue-534	209	143	as	as	ADP
issue-534	209	144	a	a	DET
issue-534	209	145	result	result	NOUN
issue-534	209	146	of	of	ADP
issue-534	209	147	taxation	taxation	NOUN
issue-534	209	148	of	of	ADP
issue-534	209	149	state	state	NOUN
issue-534	209	150	resources	resource	NOUN
issue-534	209	151	;	;	PUNCT
issue-534	209	152	stimulation	stimulation	NOUN
issue-534	209	153	of	of	ADP
issue-534	209	154	the	the	DET
issue-534	209	155	economic	economic	ADJ
issue-534	209	156	activity	activity	NOUN
issue-534	209	157	of	of	ADP
issue-534	209	158	business	business	NOUN
issue-534	209	159	entities	entity	NOUN
issue-534	209	160	in	in	ADP
issue-534	209	161	ukraine	ukraine	NOUN
issue-534	209	162	,	,	PUNCT
issue-534	209	163	development	development	NOUN
issue-534	209	164	of	of	ADP
issue-534	209	165	gdp	gdp	NOUN
issue-534	209	166	,	,	PUNCT
issue-534	209	167	an	an	DET
issue-534	209	168	increase	increase	NOUN
issue-534	209	169	in	in	ADP
issue-534	209	170	the	the	DET
issue-534	209	171	index	index	NOUN
issue-534	209	172	of	of	ADP
issue-534	209	173	the	the	DET
issue-534	209	174	standard	standard	NOUN
issue-534	209	175	of	of	ADP
issue-534	209	176	living	living	NOUN
issue-534	209	177	of	of	ADP
issue-534	209	178	a	a	DET
issue-534	209	179	person	person	NOUN
issue-534	209	180	,	,	PUNCT
issue-534	209	181	and	and	CCONJ
issue-534	209	182	consequently	consequently	ADV
issue-534	209	183	,	,	PUNCT
issue-534	209	184	an	an	DET
issue-534	209	185	increase	increase	NOUN
issue-534	209	186	in	in	ADP
issue-534	209	187	absolute	absolute	ADJ
issue-534	209	188	volumes	volume	NOUN
issue-534	209	189	of	of	ADP
issue-534	209	190	tax	tax	NOUN
issue-534	209	191	revenues	revenue	NOUN
issue-534	209	192	with	with	ADP
issue-534	209	193	a	a	DET
issue-534	209	194	decrease	decrease	NOUN
issue-534	209	195	in	in	ADP
issue-534	209	196	their	their	PRON
issue-534	209	197	relative	relative	ADJ
issue-534	209	198	size	size	NOUN
issue-534	209	199	,	,	PUNCT
issue-534	209	200	that	that	ADV
issue-534	209	201	is	is	ADV
issue-534	209	202	,	,	PUNCT
issue-534	209	203	tax	tax	NOUN
issue-534	209	204	rates	rate	NOUN
issue-534	209	205	.	.	PUNCT
issue-534	210	1	we	we	PRON
issue-534	210	2	propose	propose	VERB
issue-534	210	3	to	to	PART
issue-534	210	4	establish	establish	VERB
issue-534	210	5	a	a	DET
issue-534	210	6	unified	unified	ADJ
issue-534	210	7	two	two	NUM
issue-534	210	8	-	-	PUNCT
issue-534	210	9	tier	tier	NOUN
issue-534	210	10	approach	approach	NOUN
issue-534	210	11	to	to	ADP
issue-534	210	12	the	the	DET
issue-534	210	13	determination	determination	NOUN
issue-534	210	14	of	of	ADP
issue-534	210	15	the	the	DET
issue-534	210	16	rate	rate	NOUN
issue-534	210	17	by	by	ADP
issue-534	210	18	applying	apply	VERB
issue-534	210	19	similar	similar	ADJ
issue-534	210	20	approaches	approach	NOUN
issue-534	210	21	to	to	ADP
issue-534	210	22	one	one	NUM
issue-534	210	23	of	of	ADP
issue-534	210	24	the	the	DET
issue-534	210	25	most	most	ADV
issue-534	210	26	important	important	ADJ
issue-534	210	27	components	component	NOUN
issue-534	210	28	of	of	ADP
issue-534	210	29	the	the	DET
issue-534	210	30	taxation	taxation	NOUN
issue-534	210	31	system	system	NOUN
issue-534	210	32	–	–	PUNCT
issue-534	210	33	the	the	DET
issue-534	210	34	value	value	NOUN
issue-534	210	35	-	-	PUNCT
issue-534	210	36	added	add	VERB
issue-534	210	37	tax	tax	NOUN
issue-534	210	38	:	:	PUNCT
issue-534	210	39	we	we	PRON
issue-534	210	40	mean	mean	VERB
issue-534	210	41	,	,	PUNCT
issue-534	210	42	the	the	DET
issue-534	210	43	general	general	ADJ
issue-534	210	44	(	(	PUNCT
issue-534	210	45	base	base	NOUN
issue-534	210	46	)	)	PUNCT
issue-534	210	47	rate	rate	NOUN
issue-534	210	48	in	in	ADP
issue-534	210	49	the	the	DET
issue-534	210	50	amount	amount	NOUN
issue-534	210	51	of	of	ADP
issue-534	210	52	15	15	NUM
issue-534	210	53	-	-	SYM
issue-534	210	54	17	17	NUM
issue-534	210	55	%	%	NOUN
issue-534	210	56	and	and	CCONJ
issue-534	210	57	the	the	DET
issue-534	210	58	preferential	preferential	ADJ
issue-534	210	59	5	5	NUM
issue-534	210	60	-	-	SYM
issue-534	210	61	7	7	NUM
issue-534	210	62	%	%	NOUN
issue-534	210	63	(	(	PUNCT
issue-534	210	64	sale	sale	NOUN
issue-534	210	65	of	of	ADP
issue-534	210	66	medicines	medicine	NOUN
issue-534	210	67	,	,	PUNCT
issue-534	210	68	baby	baby	NOUN
issue-534	210	69	food	food	NOUN
issue-534	210	70	products	product	NOUN
issue-534	210	71	,	,	PUNCT
issue-534	210	72	etc	etc	X
issue-534	210	73	.	.	X
issue-534	210	74	)	)	PUNCT
issue-534	210	75	.	.	PUNCT
issue-534	211	1	in	in	ADP
issue-534	211	2	case	case	NOUN
issue-534	211	3	of	of	ADP
issue-534	211	4	harmonization	harmonization	NOUN
issue-534	211	5	of	of	ADP
issue-534	211	6	other	other	ADJ
issue-534	211	7	types	type	NOUN
issue-534	211	8	of	of	ADP
issue-534	211	9	tax	tax	NOUN
issue-534	211	10	revenues	revenue	NOUN
issue-534	211	11	,	,	PUNCT
issue-534	211	12	ensuring	ensure	VERB
issue-534	211	13	an	an	DET
issue-534	211	14	appropriate	appropriate	ADJ
issue-534	211	15	and	and	CCONJ
issue-534	211	16	necessary	necessary	ADJ
issue-534	211	17	balance	balance	NOUN
issue-534	211	18	between	between	ADP
issue-534	211	19	the	the	DET
issue-534	211	20	funds	fund	NOUN
issue-534	211	21	of	of	ADP
issue-534	211	22	the	the	DET
issue-534	211	23	state	state	NOUN
issue-534	211	24	and	and	CCONJ
issue-534	211	25	local	local	ADJ
issue-534	211	26	budgets	budget	NOUN
issue-534	211	27	,	,	PUNCT
issue-534	211	28	a	a	DET
issue-534	211	29	high	high	ADJ
issue-534	211	30	legal	legal	ADJ
issue-534	211	31	technique	technique	NOUN
issue-534	211	32	for	for	ADP
issue-534	211	33	the	the	DET
issue-534	211	34	implementation	implementation	NOUN
issue-534	211	35	of	of	ADP
issue-534	211	36	relevant	relevant	ADJ
issue-534	211	37	legislative	legislative	ADJ
issue-534	211	38	and	and	CCONJ
issue-534	211	39	other	other	ADJ
issue-534	211	40	regulatory	regulatory	ADJ
issue-534	211	41	legal	legal	ADJ
issue-534	211	42	acts	act	NOUN
issue-534	211	43	–	–	PUNCT
issue-534	211	44	such	such	DET
issue-534	211	45	an	an	DET
issue-534	211	46	approach	approach	NOUN
issue-534	211	47	will	will	AUX
issue-534	211	48	positively	positively	ADV
issue-534	211	49	affect	affect	VERB
issue-534	211	50	the	the	DET
issue-534	211	51	economic	economic	ADJ
issue-534	211	52	growth	growth	NOUN
issue-534	211	53	in	in	ADP
issue-534	211	54	ukraine	ukraine	NOUN
issue-534	211	55	,	,	PUNCT
issue-534	211	56	the	the	DET
issue-534	211	57	standards	standard	NOUN
issue-534	211	58	of	of	ADP
issue-534	211	59	living	living	NOUN
issue-534	211	60	of	of	ADP
issue-534	211	61	citizens	citizen	NOUN
issue-534	211	62	and	and	CCONJ
issue-534	211	63	ensuring	ensure	VERB
issue-534	211	64	the	the	DET
issue-534	211	65	social	social	ADJ
issue-534	211	66	purpose	purpose	NOUN
issue-534	211	67	of	of	ADP
issue-534	211	68	the	the	DET
issue-534	211	69	state	state	NOUN
issue-534	211	70	.	.	PUNCT
issue-534	212	1	references	reference	NOUN
issue-534	212	2	:	:	PUNCT
issue-534	212	3	kovalchuk	kovalchuk	PROPN
issue-534	212	4	,	,	PUNCT
issue-534	212	5	v.	v.	PROPN
issue-534	212	6	b.	b.	PROPN
issue-534	212	7	(	(	PUNCT
issue-534	212	8	2011	2011	NUM
issue-534	212	9	)	)	PUNCT
issue-534	212	10	.	.	PUNCT
issue-534	213	1	legitymnist	legitymnist	VERB
issue-534	213	2	derzhavnoyi	derzhavnoyi	PROPN
issue-534	213	3	vlady	vlady	PROPN
issue-534	213	4	v	v	PROPN
issue-534	213	5	pravovij	pravovij	PROPN
issue-534	213	6	teoriyi	teoriyi	PROPN
issue-534	213	7	ta	ta	ADP
issue-534	213	8	derzhavno	derzhavno	NOUN
issue-534	213	9	-	-	PUNCT
issue-534	213	10	pravovij	pravovij	NOUN
issue-534	213	11	praktyci	praktyci	NOUN
issue-534	213	12	:	:	PUNCT
issue-534	213	13	monografiya	monografiya	PROPN
issue-534	214	1	[	[	X
issue-534	214	2	legitimacy	legitimacy	NOUN
issue-534	214	3	of	of	ADP
issue-534	214	4	state	state	NOUN
issue-534	214	5	power	power	NOUN
issue-534	214	6	in	in	ADP
issue-534	214	7	legal	legal	ADJ
issue-534	214	8	theory	theory	NOUN
issue-534	214	9	and	and	CCONJ
issue-534	214	10	state	state	NOUN
issue-534	214	11	-	-	PUNCT
issue-534	214	12	legal	legal	ADJ
issue-534	214	13	practice	practice	NOUN
issue-534	214	14	:	:	PUNCT
issue-534	214	15	monograph	monograph	NOUN
issue-534	214	16	]	]	PUNCT
issue-534	214	17	.	.	PUNCT
issue-534	215	1	k.	k.	NOUN
issue-534	215	2	:	:	PUNCT
issue-534	216	1	logos	logo	NOUN
issue-534	216	2	.	.	PUNCT
issue-534	217	1	kalynovskyi	kalynovskyi	PROPN
issue-534	217	2	,	,	PUNCT
issue-534	217	3	yu	yu	PROPN
issue-534	217	4	.	.	PROPN
issue-534	217	5	yu	yu	PROPN
issue-534	217	6	.	.	PUNCT
issue-534	217	7	(	(	PUNCT
issue-534	217	8	2008	2008	NUM
issue-534	217	9	)	)	PUNCT
issue-534	217	10	.	.	PUNCT
issue-534	218	1	pravosvidomist	pravosvidomist	PROPN
issue-534	218	2	ukrainskoho	ukrainskoho	PROPN
issue-534	218	3	suspilstva	suspilstva	PROPN
issue-534	218	4	:	:	PUNCT
issue-534	218	5	geneza	geneza	ADV
issue-534	218	6	ta	ta	PART
issue-534	218	7	suchasnist	suchasnist	VERB
issue-534	218	8	:	:	PUNCT
issue-534	218	9	monohrafiia	monohrafiia	VERB
issue-534	219	1	[	[	X
issue-534	219	2	legal	legal	ADJ
issue-534	219	3	awareness	awareness	NOUN
issue-534	219	4	of	of	ADP
issue-534	219	5	ukrainian	ukrainian	ADJ
issue-534	219	6	society	society	NOUN
issue-534	219	7	:	:	PUNCT
issue-534	219	8	genesis	genesis	NOUN
issue-534	219	9	and	and	CCONJ
issue-534	219	10	modernity	modernity	NOUN
issue-534	219	11	:	:	PUNCT
issue-534	219	12	monograph	monograph	NOUN
issue-534	219	13	.	.	PUNCT
issue-534	219	14	]	]	PUNCT
issue-534	219	15	.	.	PUNCT
issue-534	220	1	kh	kh	PROPN
issue-534	220	2	.	.	PUNCT
issue-534	220	3	:	:	PUNCT
issue-534	221	1	pravo	pravo	PROPN
issue-534	221	2	.	.	PUNCT
issue-534	222	1	holovko	holovko	PROPN
issue-534	222	2	,	,	PUNCT
issue-534	222	3	o.	o.	NOUN
issue-534	222	4	m.	m.	NOUN
issue-534	222	5	(	(	PUNCT
issue-534	222	6	2006	2006	NUM
issue-534	222	7	)	)	PUNCT
issue-534	222	8	.	.	PUNCT
issue-534	223	1	aparat	aparat	NOUN
issue-534	223	2	upravlinnia	upravlinnia	PROPN
issue-534	223	3	derzhavnymy	derzhavnymy	VERB
issue-534	223	4	finansamy	finansamy	ADJ
issue-534	223	5	rosiiskoi	rosiiskoi	NOUN
issue-534	223	6	imperii	imperii	PROPN
issue-534	223	7	v	v	ADP
issue-534	223	8	ukraini	ukraini	PROPN
issue-534	223	9	u	u	PROPN
issue-534	223	10	kintsi	kintsi	NOUN
issue-534	223	11	хvііі	хvііі	NOUN
issue-534	223	12	–	–	PUNCT
issue-534	223	13	na	na	ADP
issue-534	223	14	pochatku	pochatku	NOUN
issue-534	223	15	хх	хх	PROPN
issue-534	223	16	st	st	PROPN
issue-534	223	17	.	.	PROPN
issue-534	223	18	:	:	PUNCT
issue-534	223	19	orhanizatsiino	orhanizatsiino	NOUN
issue-534	223	20	-	-	PUNCT
issue-534	223	21	pravovi	pravovi	NOUN
issue-534	223	22	zasady	zasady	PROPN
issue-534	223	23	diialnosti	diialnosti	NOUN
issue-534	223	24	:	:	PUNCT
issue-534	223	25	dys	dys	VERB
issue-534	223	26	.	.	PUNCT
issue-534	224	1	na	na	PROPN
issue-534	224	2	zdobuttia	zdobuttia	PROPN
issue-534	224	3	nauk	nauk	PROPN
issue-534	224	4	.	.	PROPN
issue-534	224	5	stupenia	stupenia	PROPN
issue-534	224	6	doktora	doktora	PROPN
issue-534	224	7	yurydychnykh	yurydychnykh	PROPN
issue-534	224	8	nauk	nauk	PROPN
issue-534	224	9	[	[	X
issue-534	224	10	the	the	DET
issue-534	224	11	apparatus	apparatus	NOUN
issue-534	224	12	of	of	ADP
issue-534	224	13	public	public	ADJ
issue-534	224	14	finance	finance	NOUN
issue-534	224	15	management	management	NOUN
issue-534	224	16	of	of	ADP
issue-534	224	17	the	the	DET
issue-534	224	18	russian	russian	ADJ
issue-534	224	19	empire	empire	NOUN
issue-534	224	20	in	in	ADP
issue-534	224	21	ukraine	ukraine	NOUN
issue-534	224	22	at	at	ADP
issue-534	224	23	the	the	DET
issue-534	224	24	end	end	NOUN
issue-534	224	25	of	of	ADP
issue-534	224	26	the	the	DET
issue-534	224	27	xviii	xviii	PROPN
issue-534	224	28	–	–	PUNCT
issue-534	224	29	early	early	ADJ
issue-534	224	30	xx	xx	NUM
issue-534	224	31	centuries	century	NOUN
issue-534	224	32	:	:	PUNCT
issue-534	224	33	the	the	DET
issue-534	224	34	organizational	organizational	ADJ
issue-534	224	35	and	and	CCONJ
issue-534	224	36	legal	legal	ADJ
issue-534	224	37	principles	principle	NOUN
issue-534	224	38	of	of	ADP
issue-534	224	39	activity	activity	NOUN
issue-534	224	40	:	:	PUNCT
issue-534	225	1	dis	dis	PROPN
issue-534	225	2	.	.	PUNCT
issue-534	226	1	for	for	ADP
issue-534	226	2	obtaining	obtain	VERB
issue-534	226	3	doctor	doctor	NOUN
issue-534	226	4	of	of	ADP
issue-534	226	5	law	law	NOUN
issue-534	226	6	]	]	PUNCT
issue-534	226	7	.	.	PUNCT
issue-534	227	1	kh	kh	PROPN
issue-534	227	2	.	.	PROPN
issue-534	227	3	:	:	PUNCT
issue-534	228	1	khnuvs	khnuvs	PROPN
issue-534	228	2	.	.	PUNCT
issue-534	229	1	matvieieva	matvieieva	PROPN
issue-534	229	2	,	,	PUNCT
issue-534	229	3	l.	l.	PROPN
issue-534	229	4	h.	h.	PROPN
issue-534	229	5	(	(	PUNCT
issue-534	229	6	2015	2015	NUM
issue-534	229	7	)	)	PUNCT
issue-534	229	8	.	.	PUNCT
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issue-534	230	2	u	u	PROPN
issue-534	230	3	pravovii	pravovii	ADJ
issue-534	230	4	sferi	sferi	PROPN
issue-534	230	5	:	:	PUNCT
issue-534	230	6	monohrafiia	monohrafiia	VERB
issue-534	231	1	[	[	X
issue-534	231	2	transitivity	transitivity	NOUN
issue-534	231	3	in	in	ADP
issue-534	231	4	the	the	DET
issue-534	231	5	legal	legal	ADJ
issue-534	231	6	sphere	sphere	NOUN
issue-534	231	7	:	:	PUNCT
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issue-534	231	10	.	.	PUNCT
issue-534	232	1	k.	k.	PROPN
issue-534	232	2	:	:	PUNCT
issue-534	233	1	yurinkom	yurinkom	PROPN
issue-534	233	2	inter	inter	PROPN
issue-534	233	3	.	.	PUNCT
issue-534	234	1	bytiak	bytiak	PROPN
issue-534	234	2	,	,	PUNCT
issue-534	234	3	yu	yu	PROPN
issue-534	234	4	.	.	PUNCT
issue-534	235	1	p.	p.	PROPN
issue-534	235	2	,	,	PUNCT
issue-534	235	3	yakoviuka	yakoviuka	PROPN
issue-534	235	4	,	,	PUNCT
issue-534	235	5	i.	i.	PROPN
issue-534	235	6	v.	v.	PROPN
issue-534	235	7	(	(	PUNCT
issue-534	235	8	2010	2010	NUM
issue-534	235	9	)	)	PUNCT
issue-534	235	10	.	.	PUNCT
issue-534	236	1	derzhavnyi	derzhavnyi	PROPN
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issue-534	237	2	:	:	PUNCT
issue-534	237	3	teoretyko	teoretyko	NOUN
issue-534	237	4	-	-	PUNCT
issue-534	237	5	pravovi	pravovi	NOUN
issue-534	237	6	problemy	problemy	NOUN
issue-534	237	7	:	:	PUNCT
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issue-534	238	1	[	[	X
issue-534	238	2	state	state	NOUN
issue-534	238	3	sovereignty	sovereignty	NOUN
issue-534	238	4	:	:	PUNCT
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issue-534	238	7	legal	legal	ADJ
issue-534	238	8	issues	issue	NOUN
issue-534	238	9	:	:	PUNCT
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issue-534	238	11	]	]	PUNCT
issue-534	238	12	.	.	PUNCT
issue-534	239	1	kh	kh	PROPN
issue-534	239	2	.	.	PUNCT
issue-534	239	3	:	:	PUNCT
issue-534	240	1	pravo	pravo	NOUN
issue-534	240	2	.	.	PUNCT
issue-534	241	1	fuller	full	ADJ
issue-534	241	2	,	,	PUNCT
issue-534	241	3	l.	l.	PROPN
issue-534	241	4	(	(	PUNCT
issue-534	241	5	1999	1999	NUM
issue-534	241	6	)	)	PUNCT
issue-534	241	7	.	.	PUNCT
issue-534	242	1	moral	moral	ADJ
issue-534	242	2	prava	prava	NOUN
issue-534	242	3	[	[	X
issue-534	242	4	morality	morality	NOUN
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issue-534	242	6	the	the	DET
issue-534	242	7	law	law	NOUN
issue-534	242	8	]	]	PUNCT
issue-534	242	9	.	.	PUNCT
issue-534	243	1	nauk	nauk	PROPN
issue-534	243	2	.	.	PROPN
issue-534	243	3	vydannia	vydannia	PROPN
issue-534	243	4	.	.	PUNCT
issue-534	244	1	k.	k.	PROPN
issue-534	244	2	:	:	PUNCT
issue-534	245	1	sfera	sfera	NOUN
issue-534	245	2	.	.	PUNCT
issue-534	246	1	pohrebniak	pohrebniak	PROPN
issue-534	246	2	,	,	PUNCT
issue-534	246	3	s.	s.	PROPN
issue-534	246	4	p.	p.	PROPN
issue-534	246	5	(	(	PUNCT
issue-534	246	6	2008	2008	NUM
issue-534	246	7	)	)	PUNCT
issue-534	246	8	.	.	PUNCT
issue-534	247	1	osnovopolozhni	osnovopolozhni	PROPN
issue-534	247	2	pryntsypy	pryntsypy	PROPN
issue-534	247	3	prava	prava	PROPN
issue-534	247	4	(	(	PUNCT
issue-534	247	5	zmistovna	zmistovna	PROPN
issue-534	247	6	kharakterystyka	kharakterystyka	PROPN
issue-534	247	7	):	):	PUNCT
issue-534	247	8	monohrafiia	monohrafiia	VERB
issue-534	248	1	[	[	X
issue-534	248	2	fundamental	fundamental	ADJ
issue-534	248	3	principles	principle	NOUN
issue-534	248	4	of	of	ADP
issue-534	248	5	law	law	NOUN
issue-534	248	6	(	(	PUNCT
issue-534	248	7	content	content	NOUN
issue-534	248	8	characteristic	characteristic	ADJ
issue-534	248	9	):	):	PUNCT
issue-534	248	10	monograph	monograph	NOUN
issue-534	248	11	]	]	PUNCT
issue-534	248	12	.	.	PUNCT
issue-534	249	1	kh	kh	PROPN
issue-534	249	2	.	.	PUNCT
issue-534	249	3	:	:	PUNCT
issue-534	250	1	pravo	pravo	PROPN
issue-534	250	2	.	.	PUNCT
issue-534	251	1	baltic	baltic	PROPN
issue-534	251	2	journal	journal	PROPN
issue-534	251	3	of	of	ADP
issue-534	251	4	economic	economic	ADJ
issue-534	251	5	studies	study	NOUN
issue-534	251	6	52	52	NUM
issue-534	251	7	vol	vol	NOUN
issue-534	251	8	.	.	PROPN
issue-534	252	1	4	4	NUM
issue-534	252	2	,	,	PUNCT
issue-534	252	3	no	no	INTJ
issue-534	252	4	.	.	NOUN
issue-534	252	5	5	5	NUM
issue-534	252	6	,	,	PUNCT
issue-534	252	7	2018	2018	NUM
issue-534	252	8	tatsii	tatsii	NOUN
issue-534	252	9	,	,	PUNCT
issue-534	253	1	v.	v.	PROPN
issue-534	253	2	ya	ya	PROPN
issue-534	253	3	.	.	PROPN
issue-534	253	4	,	,	PUNCT
issue-534	253	5	sviatotskyi	sviatotskyi	PROPN
issue-534	253	6	,	,	PUNCT
issue-534	253	7	o.	o.	PROPN
issue-534	253	8	d.	d.	PROPN
issue-534	253	9	,	,	PUNCT
issue-534	253	10	maksymov	maksymov	PROPN
issue-534	253	11	,	,	PUNCT
issue-534	253	12	s.	s.	PROPN
issue-534	253	13	i.	i.	PROPN
issue-534	253	14	(	(	PUNCT
issue-534	253	15	2013	2013	NUM
issue-534	253	16	)	)	PUNCT
issue-534	253	17	.	.	PUNCT
issue-534	254	1	pravova	pravova	PROPN
issue-534	254	2	doktryna	doktryna	PROPN
issue-534	254	3	ukrainy	ukrainy	NOUN
issue-534	254	4	:	:	PUNCT
issue-534	254	5	u	u	NOUN
issue-534	254	6	5	5	NUM
issue-534	254	7	t.	t.	NOUN
issue-534	254	8	t.	t.	PROPN
issue-534	254	9	1	1	NUM
issue-534	254	10	:	:	PUNCT
issue-534	254	11	zahalnoteoretychna	zahalnoteoretychna	NOUN
issue-534	254	12	ta	ta	PROPN
issue-534	254	13	istorychna	istorychna	VERB
issue-534	254	14	yurysprudentsiia	yurysprudentsiia	PRON
issue-534	255	1	[	[	X
issue-534	255	2	the	the	DET
issue-534	255	3	legal	legal	ADJ
issue-534	255	4	doctrine	doctrine	NOUN
issue-534	255	5	of	of	ADP
issue-534	255	6	ukraine	ukraine	NOUN
issue-534	255	7	:	:	PUNCT
issue-534	255	8	5	5	NUM
issue-534	255	9	t.	t.	NOUN
issue-534	255	10	t.	t.	PROPN
issue-534	255	11	1	1	NUM
issue-534	255	12	:	:	PUNCT
issue-534	255	13	general	general	ADJ
issue-534	255	14	theoretical	theoretical	ADJ
issue-534	255	15	and	and	CCONJ
issue-534	255	16	historical	historical	ADJ
issue-534	255	17	jurisprudence	jurisprudence	NOUN
issue-534	255	18	]	]	PUNCT
issue-534	255	19	.	.	PUNCT
issue-534	256	1	kh	kh	PROPN
issue-534	256	2	.	.	PUNCT
issue-534	256	3	:	:	PUNCT
issue-534	257	1	pravo	pravo	PROPN
issue-534	257	2	.	.	PUNCT
issue-534	258	1	tsvik	tsvik	PROPN
issue-534	258	2	,	,	PUNCT
issue-534	258	3	m.	m.	NOUN
issue-534	258	4	v.	v.	NOUN
issue-534	258	5	,	,	PUNCT
issue-534	258	6	petryshyna	petryshyna	NOUN
issue-534	258	7	,	,	PUNCT
issue-534	258	8	o.	o.	PROPN
issue-534	258	9	v.	v.	PROPN
issue-534	258	10	(	(	PUNCT
issue-534	258	11	2008	2008	NUM
issue-534	258	12	)	)	PUNCT
issue-534	258	13	.	.	PUNCT
issue-534	259	1	pravova	pravova	PROPN
issue-534	259	2	systema	systema	VERB
issue-534	259	3	ukrainy	ukrainy	ADJ
issue-534	259	4	:	:	PUNCT
issue-534	259	5	istoriia	istoriia	PROPN
issue-534	259	6	,	,	PUNCT
issue-534	259	7	stan	stan	PROPN
issue-534	259	8	ta	ta	PROPN
issue-534	259	9	perspektyvy	perspektyvy	VERB
issue-534	259	10	:	:	PUNCT
issue-534	259	11	u	u	NOUN
issue-534	259	12	5	5	NUM
issue-534	259	13	t.	t.	NOUN
issue-534	259	14	t.	t.	PROPN
issue-534	259	15	1	1	NUM
issue-534	259	16	:	:	PUNCT
issue-534	259	17	metodolohichni	metodolohichni	PROPN
issue-534	259	18	ta	ta	X
issue-534	259	19	istoryko	istoryko	ADJ
issue-534	259	20	-	-	PUNCT
issue-534	259	21	teoretychni	teoretychni	NOUN
issue-534	260	1	problemy	problemy	NOUN
issue-534	260	2	formuvannia	formuvannia	PROPN
issue-534	260	3	i	i	PRON
issue-534	260	4	rozvytku	rozvytku	VERB
issue-534	260	5	pravovoi	pravovoi	PROPN
issue-534	260	6	systemy	systemy	PROPN
issue-534	261	1	ukrainy	ukrainy	ADJ
issue-534	262	1	[	[	X
issue-534	262	2	the	the	DET
issue-534	262	3	legal	legal	ADJ
issue-534	262	4	system	system	NOUN
issue-534	262	5	of	of	ADP
issue-534	262	6	ukraine	ukraine	NOUN
issue-534	262	7	:	:	PUNCT
issue-534	262	8	history	history	NOUN
issue-534	262	9	,	,	PUNCT
issue-534	262	10	state	state	NOUN
issue-534	262	11	and	and	CCONJ
issue-534	262	12	prospects	prospect	NOUN
issue-534	262	13	:	:	PUNCT
issue-534	262	14	5	5	NUM
issue-534	262	15	t.	t.	NOUN
issue-534	262	16	t.	t.	PROPN
issue-534	262	17	1	1	NUM
issue-534	262	18	:	:	PUNCT
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issue-534	262	21	historical	historical	ADJ
issue-534	262	22	-	-	PUNCT
issue-534	262	23	theoretical	theoretical	ADJ
issue-534	262	24	problems	problem	NOUN
issue-534	262	25	of	of	ADP
issue-534	262	26	the	the	DET
issue-534	262	27	formation	formation	NOUN
issue-534	262	28	and	and	CCONJ
issue-534	262	29	development	development	NOUN
issue-534	262	30	of	of	ADP
issue-534	262	31	the	the	DET
issue-534	262	32	legal	legal	ADJ
issue-534	262	33	system	system	NOUN
issue-534	262	34	of	of	ADP
issue-534	262	35	ukraine	ukraine	NOUN
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issue-534	262	37	.	.	PUNCT
issue-534	263	1	kh	kh	PROPN
issue-534	263	2	.	.	PUNCT
issue-534	263	3	:	:	PUNCT
issue-534	264	1	pravo	pravo	PROPN
issue-534	264	2	.	.	PUNCT
issue-534	265	1	smith	smith	PROPN
issue-534	265	2	,	,	PUNCT
issue-534	265	3	a.	a.	NOUN
issue-534	265	4	(	(	PUNCT
issue-534	265	5	2018	2018	NUM
issue-534	265	6	)	)	PUNCT
issue-534	265	7	.	.	PUNCT
issue-534	266	1	doslidzhennia	doslidzhennia	PROPN
issue-534	266	2	pro	pro	X
issue-534	266	3	pryrodu	pryrodu	PROPN
issue-534	267	1	i	i	PRON
issue-534	267	2	prychyny	prychyny	VERB
issue-534	267	3	bahatstva	bahatstva	NOUN
issue-534	267	4	narodiv	narodiv	NOUN
issue-534	268	1	[	[	X
issue-534	268	2	an	an	DET
issue-534	268	3	inquiry	inquiry	NOUN
issue-534	268	4	into	into	ADP
issue-534	268	5	the	the	DET
issue-534	268	6	nature	nature	NOUN
issue-534	268	7	and	and	CCONJ
issue-534	268	8	causes	cause	NOUN
issue-534	268	9	of	of	ADP
issue-534	268	10	the	the	DET
issue-534	268	11	wealth	wealth	NOUN
issue-534	268	12	of	of	ADP
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issue-534	268	15	.	.	PUNCT
issue-534	269	1	k.	k.	PROPN
issue-534	269	2	:	:	PUNCT
issue-534	270	1	nash	nash	PROPN
issue-534	270	2	format	format	NOUN
issue-534	270	3	.	.	PUNCT
issue-534	271	1	gaudemet	gaudemet	VERB
issue-534	271	2	,	,	PUNCT
issue-534	271	3	p.	p.	NOUN
issue-534	271	4	m.	m.	NOUN
issue-534	271	5	(	(	PUNCT
issue-534	271	6	1978	1978	NUM
issue-534	271	7	)	)	PUNCT
issue-534	271	8	.	.	PUNCT
issue-534	272	1	fynansovoe	fynansovoe	PROPN
issue-534	272	2	pravo	pravo	NOUN
issue-534	272	3	[	[	X
issue-534	272	4	financial	financial	ADJ
issue-534	272	5	law	law	NOUN
issue-534	272	6	]	]	PUNCT
issue-534	272	7	.	.	PUNCT
issue-534	273	1	moskva	moskva	PROPN
issue-534	273	2	:	:	PUNCT
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issue-534	273	4	.	.	PUNCT
issue-534	274	1	kozyrin	kozyrin	PROPN
issue-534	274	2	,	,	PUNCT
issue-534	274	3	a.	a.	PROPN
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issue-534	274	5	(	(	PUNCT
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issue-534	274	7	)	)	PUNCT
issue-534	274	8	.	.	PUNCT
issue-534	275	1	nalogovoe	nalogovoe	PROPN
issue-534	275	2	pravo	pravo	PROPN
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issue-534	275	5	:	:	PUNCT
issue-534	276	1	voprosy	voprosy	PROPN
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issue-534	277	1	i	i	PRON
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issue-534	278	1	[	[	X
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issue-534	278	3	law	law	NOUN
issue-534	278	4	of	of	ADP
issue-534	278	5	foreign	foreign	ADJ
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issue-534	278	7	:	:	PUNCT
issue-534	278	8	issues	issue	NOUN
issue-534	278	9	of	of	ADP
issue-534	278	10	theory	theory	NOUN
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issue-534	278	12	practice	practice	NOUN
issue-534	278	13	]	]	PUNCT
issue-534	278	14	.	.	PUNCT
issue-534	279	1	moskva	moskva	PROPN
issue-534	279	2	:	:	PUNCT
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issue-534	279	4	.	.	PUNCT
issue-534	280	1	podatkovyi	podatkovyi	PROPN
issue-534	280	2	kodeks	kodeks	PROPN
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issue-534	281	2	[	[	X
issue-534	281	3	tax	tax	NOUN
issue-534	281	4	code	code	NOUN
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issue-534	281	7	]	]	PUNCT
issue-534	281	8	.	.	PUNCT
issue-534	282	1	vidomosti	vidomosti	PROPN
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issue-534	282	5	(	(	PUNCT
issue-534	282	6	vvr	vvr	NOUN
issue-534	282	7	)	)	PUNCT
issue-534	282	8	.	.	PUNCT
issue-534	283	1	2011	2011	NUM
issue-534	283	2	.	.	PUNCT
issue-534	284	1	№	№	ADJ
issue-534	284	2	13	13	NUM
issue-534	284	3	-	-	SYM
issue-534	284	4	14	14	NUM
issue-534	284	5	,	,	PUNCT
issue-534	284	6	№	№	ADV
issue-534	284	7	15	15	NUM
issue-534	284	8	-	-	SYM
issue-534	284	9	16	16	NUM
issue-534	284	10	,	,	PUNCT
issue-534	284	11	№	№	ADP
issue-534	284	12	17	17	NUM
issue-534	284	13	.	.	PUNCT
issue-534	285	1	st	st	PROPN
issue-534	285	2	.	.	PROPN
issue-534	285	3	112	112	NUM
issue-534	285	4	.	.	PUNCT
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issue-534	285	6	,	,	PUNCT
issue-534	285	7	r.	r.	PROPN
issue-534	285	8	(	(	PUNCT
issue-534	285	9	2004	2004	NUM
issue-534	285	10	)	)	PUNCT
issue-534	285	11	.	.	PUNCT
issue-534	286	1	yurydychna	yurydychna	VERB
issue-534	286	2	metodolohiia	metodolohiia	PROPN
issue-534	287	1	[	[	X
issue-534	287	2	legal	legal	ADJ
issue-534	287	3	methodology	methodology	NOUN
issue-534	287	4	]	]	PUNCT
issue-534	287	5	.	.	PUNCT
issue-534	288	1	k.	k.	PROPN
issue-534	288	2	:	:	PUNCT
issue-534	289	1	referat	referat	VERB
issue-534	289	2	.	.	PUNCT
issue-534	290	1	sotov	sotov	PROPN
issue-534	290	2	,	,	PUNCT
issue-534	290	3	a.	a.	NOUN
issue-534	290	4	m.	m.	NOUN
issue-534	290	5	(	(	PUNCT
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issue-534	290	7	)	)	PUNCT
issue-534	290	8	.	.	PUNCT
issue-534	291	1	chto	chto	PROPN
issue-534	291	2	est	est	X
issue-534	291	3	spravedlivost	spravedlivost	PROPN
issue-534	291	4	?	?	PUNCT
issue-534	292	1	(	(	PUNCT
issue-534	292	2	realizaciya	realizaciya	PROPN
issue-534	292	3	principa	principa	ADJ
issue-534	292	4	spravedlivosti	spravedlivosti	PROPN
issue-534	292	5	v	v	ADP
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issue-534	292	8	i	i	PRON
issue-534	292	9	dejstvuyushchem	dejstvuyushchem	VERB
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issue-534	292	11	zakonodatelstve	zakonodatelstve	NOUN
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issue-534	293	1	[	[	X
issue-534	293	2	what	what	PRON
issue-534	293	3	is	be	AUX
issue-534	293	4	justice	justice	NOUN
issue-534	293	5	?	?	PUNCT
issue-534	294	1	(	(	PUNCT
issue-534	294	2	realization	realization	NOUN
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issue-534	294	5	principle	principle	NOUN
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issue-534	294	10	tax	tax	NOUN
issue-534	294	11	code	code	NOUN
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issue-534	294	13	the	the	DET
issue-534	294	14	existing	exist	VERB
issue-534	294	15	tax	tax	NOUN
issue-534	294	16	law	law	NOUN
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issue-534	295	1	vash	vash	VERB
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issue-534	295	3	advokat	advokat	PROPN
issue-534	295	4	.	.	PUNCT
issue-534	296	1	vyp	vyp	VERB
issue-534	296	2	.	.	PUNCT
issue-534	297	1	4	4	X
issue-534	297	2	.	.	X
issue-534	297	3	pro	pro	X
issue-534	297	4	derzhavnyi	derzhavnyi	PROPN
issue-534	297	5	biudzhet	biudzhet	NOUN
issue-534	297	6	ukrainy	ukrainy	ADJ
issue-534	297	7	na	na	NOUN
issue-534	297	8	2018	2018	NUM
issue-534	297	9	rik	rik	PROPN
issue-534	297	10	:	:	PUNCT
issue-534	297	11	zakon	zakon	PROPN
issue-534	297	12	ukrainy	ukrainy	PROPN
issue-534	297	13	(	(	PUNCT
issue-534	297	14	2018	2018	NUM
issue-534	297	15	)	)	PUNCT
issue-534	298	1	[	[	X
issue-534	298	2	about	about	ADP
issue-534	298	3	the	the	DET
issue-534	298	4	state	state	NOUN
issue-534	298	5	budget	budget	NOUN
issue-534	298	6	of	of	ADP
issue-534	298	7	ukraine	ukraine	NOUN
issue-534	298	8	for	for	ADP
issue-534	298	9	2018	2018	NUM
issue-534	298	10	:	:	PUNCT
issue-534	298	11	law	law	NOUN
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issue-534	298	13	ukraine	ukraine	NOUN
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issue-534	298	15	.	.	PUNCT
issue-534	299	1	vidomosti	vidomosti	PROPN
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issue-534	299	3	rady	rady	PROPN
issue-534	299	4	.	.	PUNCT
issue-534	300	1	№	№	ADJ
issue-534	300	2	3	3	NUM
issue-534	300	3	-	-	SYM
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issue-534	300	5	.	.	PUNCT
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issue-534	301	2	.	.	PROPN
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issue-534	301	4	.	.	PUNCT
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issue-534	302	2	,	,	PUNCT
issue-534	302	3	l.	l.	PROPN
issue-534	302	4	v.	v.	PROPN
issue-534	302	5	,	,	PUNCT
issue-534	302	6	drozhzhina	drozhzhina	PROPN
issue-534	302	7	,	,	PUNCT
issue-534	302	8	i.	i.	PROPN
issue-534	302	9	a.	a.	PROPN
issue-534	302	10	,	,	PUNCT
issue-534	302	11	maslov	maslov	PROPN
issue-534	302	12	,	,	PUNCT
issue-534	302	13	b.	b.	PROPN
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issue-534	302	15	(	(	PUNCT
issue-534	302	16	2011	2011	NUM
issue-534	302	17	)	)	PUNCT
issue-534	302	18	.	.	PUNCT
issue-534	303	1	nalogovye	nalogovye	PROPN
issue-534	303	2	sistemy	sistemy	PROPN
issue-534	303	3	zarubezhnyh	zarubezhnyh	PROPN
issue-534	303	4	stran	stran	PROPN
issue-534	303	5	:	:	PUNCT
issue-534	303	6	ucheb.-metod	ucheb.-metod	PROPN
issue-534	303	7	.	.	PUNCT
issue-534	304	1	posobie	posobie	NOUN
issue-534	304	2	[	[	X
issue-534	304	3	tax	tax	NOUN
issue-534	304	4	systems	system	NOUN
issue-534	304	5	of	of	ADP
issue-534	304	6	foreign	foreign	ADJ
issue-534	304	7	countries	country	NOUN
issue-534	304	8	:	:	PUNCT
issue-534	304	9	methodologica	methodologica	PROPN
issue-534	304	10	book	book	NOUN
issue-534	304	11	]	]	PUNCT
issue-534	304	12	.	.	PUNCT
issue-534	305	1	m.	m.	NOUN
issue-534	305	2	:	:	PUNCT
issue-534	305	3	delo	delo	PROPN
issue-534	305	4	i	i	PROPN
issue-534	305	5	servis	servis	PROPN
issue-534	305	6	.	.	PUNCT
issue-534	306	1	majburov	majburov	PROPN
issue-534	306	2	,	,	PUNCT
issue-534	306	3	i.	i.	PROPN
issue-534	306	4	a.	a.	PROPN
issue-534	306	5	(	(	PUNCT
issue-534	306	6	2011	2011	NUM
issue-534	306	7	)	)	PUNCT
issue-534	306	8	.	.	PUNCT
issue-534	307	1	teoriya	teoriya	NOUN
issue-534	308	1	i	i	PRON
issue-534	308	2	istoriya	istoriya	VERB
issue-534	308	3	nalogooblozheniya	nalogooblozheniya	ADV
issue-534	309	1	[	[	X
issue-534	309	2	theory	theory	NOUN
issue-534	309	3	and	and	CCONJ
issue-534	309	4	history	history	NOUN
issue-534	309	5	of	of	ADP
issue-534	309	6	the	the	DET
issue-534	309	7	taxation	taxation	NOUN
issue-534	309	8	]	]	PUNCT
issue-534	309	9	.	.	PUNCT
issue-534	310	1	moskva	moskva	PROPN
issue-534	310	2	:	:	PUNCT
issue-534	310	3	yuniti	yuniti	PROPN
issue-534	310	4	-	-	PUNCT
issue-534	310	5	dana	dana	PROPN
issue-534	310	6	.	.	PUNCT
issue-534	311	1	zhvaliuk	zhvaliuk	PROPN
issue-534	311	2	,	,	PUNCT
issue-534	311	3	v.	v.	PROPN
issue-534	311	4	r.	r.	PROPN
issue-534	311	5	(	(	PUNCT
issue-534	311	6	2001	2001	NUM
issue-534	311	7	)	)	PUNCT
issue-534	311	8	.	.	PUNCT
issue-534	312	1	podatkovi	podatkovi	PROPN
issue-534	312	2	orhany	orhany	PROPN
issue-534	312	3	rosiiskoi	rosiiskoi	VERB
issue-534	312	4	imperii	imperii	PROPN
issue-534	312	5	v	v	ADP
issue-534	312	6	ukraini	ukraini	PROPN
issue-534	312	7	u	u	NOUN
issue-534	312	8	druhii	druhii	PROPN
issue-534	312	9	polovyni	polovyni	PROPN
issue-534	312	10	khikh	khikh	PROPN
issue-534	312	11	–	–	PUNCT
issue-534	312	12	na	na	ADP
issue-534	312	13	pochatku	pochatku	NOUN
issue-534	312	14	xx	xx	NUM
issue-534	312	15	st	st	PROPN
issue-534	312	16	.	.	PROPN
issue-534	312	17	:	:	PUNCT
issue-534	313	1	orhanizatsiino	orhanizatsiino	NOUN
issue-534	313	2	-	-	PUNCT
issue-534	313	3	pravovi	pravovi	NOUN
issue-534	313	4	zasady	zasady	PROPN
issue-534	313	5	diialnosti	diialnosti	NOUN
issue-534	313	6	:	:	PUNCT
issue-534	313	7	monohrafiia	monohrafiia	VERB
issue-534	314	1	[	[	X
issue-534	314	2	tax	tax	NOUN
issue-534	314	3	authorities	authority	NOUN
issue-534	314	4	of	of	ADP
issue-534	314	5	the	the	DET
issue-534	314	6	russian	russian	ADJ
issue-534	314	7	empire	empire	NOUN
issue-534	314	8	in	in	ADP
issue-534	314	9	ukraine	ukraine	NOUN
issue-534	314	10	in	in	ADP
issue-534	314	11	the	the	DET
issue-534	314	12	second	second	ADJ
issue-534	314	13	half	half	NOUN
issue-534	314	14	of	of	ADP
issue-534	314	15	the	the	DET
issue-534	314	16	nineteenth	nineteenth	ADJ
issue-534	314	17	and	and	CCONJ
issue-534	314	18	early	early	ADJ
issue-534	314	19	twentieth	twentieth	ADJ
issue-534	314	20	centuries	century	NOUN
issue-534	314	21	:	:	PUNCT
issue-534	314	22	organizational	organizational	ADJ
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issue-534	314	24	legal	legal	ADJ
issue-534	314	25	principles	principle	NOUN
issue-534	314	26	of	of	ADP
issue-534	314	27	activity	activity	NOUN
issue-534	314	28	:	:	PUNCT
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issue-534	314	31	.	.	PUNCT
issue-534	315	1	k.	k.	PROPN
issue-534	315	2	:	:	PUNCT
issue-534	316	1	atika	atika	PROPN
issue-534	316	2	.	.	PUNCT
issue-534	316	3	lauré	lauré	PROPN
issue-534	316	4	,	,	PUNCT
issue-534	316	5	m.	m.	NOUN
issue-534	316	6	(	(	PUNCT
issue-534	316	7	1954	1954	NUM
issue-534	316	8	)	)	PUNCT
issue-534	316	9	.	.	PUNCT
issue-534	317	1	la	la	PROPN
issue-534	317	2	politique	politique	PROPN
issue-534	317	3	fiscale	fiscale	PROPN
issue-534	317	4	.	.	PUNCT
issue-534	318	1	paris	paris	PROPN
issue-534	318	2	:	:	PUNCT
issue-534	318	3	presses	press	NOUN
issue-534	318	4	universitaires	universitaire	NOUN
issue-534	318	5	de	de	X
issue-534	318	6	frances	france	NOUN
issue-534	318	7	.	.	PUNCT
issue-534	319	1	pro	pro	PROPN
issue-534	319	2	podatok	podatok	VERB
issue-534	319	3	na	na	NOUN
issue-534	319	4	dobavlenu	dobavlenu	NOUN
issue-534	319	5	vartist	vartist	NOUN
issue-534	319	6	:	:	PUNCT
issue-534	319	7	dekret	dekret	NOUN
issue-534	319	8	kabinetu	kabinetu	X
issue-534	319	9	ministriv	ministriv	X
issue-534	319	10	ukrainy	ukrainy	NOUN
issue-534	319	11	(	(	PUNCT
issue-534	319	12	1993	1993	NUM
issue-534	319	13	)	)	PUNCT
issue-534	320	1	[	[	X
issue-534	320	2	about	about	ADP
issue-534	320	3	the	the	DET
issue-534	320	4	value	value	NOUN
issue-534	320	5	added	add	VERB
issue-534	320	6	tax	tax	NOUN
issue-534	320	7	:	:	PUNCT
issue-534	320	8	decree	decree	NOUN
issue-534	320	9	of	of	ADP
issue-534	320	10	the	the	DET
issue-534	320	11	cabinet	cabinet	NOUN
issue-534	320	12	of	of	ADP
issue-534	320	13	ministers	minister	NOUN
issue-534	320	14	of	of	ADP
issue-534	320	15	ukraine	ukraine	NOUN
issue-534	320	16	]	]	PUNCT
issue-534	320	17	.	.	PUNCT
issue-534	321	1	vidomosti	vidomosti	PROPN
issue-534	321	2	verkhovnoi	verkhovnoi	PROPN
issue-534	321	3	rady	rady	PROPN
issue-534	321	4	ukrainy	ukrainy	NOUN
issue-534	321	5	.	.	PUNCT
issue-534	322	1	№	№	ADP
issue-534	322	2	10	10	NUM
issue-534	322	3	.	.	PUNCT
issue-534	323	1	st	st	PROPN
issue-534	323	2	.	.	PROPN
issue-534	323	3	78	78	NUM
issue-534	323	4	.	.	PUNCT
issue-534	324	1	pro	pro	PROPN
issue-534	324	2	derzhavnyi	derzhavnyi	PROPN
issue-534	324	3	biudzhet	biudzhet	NOUN
issue-534	324	4	ukrainy	ukrainy	ADJ
issue-534	324	5	na	na	ADP
issue-534	324	6	1993	1993	NUM
issue-534	324	7	rik	rik	PROPN
issue-534	324	8	:	:	PUNCT
issue-534	324	9	zakon	zakon	PROPN
issue-534	324	10	ukrainy	ukrainy	PROPN
issue-534	324	11	(	(	PUNCT
issue-534	324	12	1993	1993	NUM
issue-534	324	13	)	)	PUNCT
issue-534	325	1	[	[	X
issue-534	325	2	about	about	ADP
issue-534	325	3	the	the	DET
issue-534	325	4	state	state	NOUN
issue-534	325	5	budget	budget	NOUN
issue-534	325	6	of	of	ADP
issue-534	325	7	ukraine	ukraine	NOUN
issue-534	325	8	for	for	ADP
issue-534	325	9	1993	1993	NUM
issue-534	325	10	:	:	PUNCT
issue-534	325	11	law	law	NOUN
issue-534	325	12	of	of	ADP
issue-534	325	13	ukraine	ukraine	NOUN
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issue-534	325	15	.	.	PUNCT
issue-534	326	1	vidomosti	vidomosti	PROPN
issue-534	326	2	verkhovnoi	verkhovnoi	PROPN
issue-534	326	3	rady	rady	PROPN
issue-534	326	4	ukrainy	ukrainy	NOUN
issue-534	326	5	.	.	PUNCT
issue-534	327	1	№	№	ADJ
issue-534	327	2	20	20	NUM
issue-534	327	3	.	.	PUNCT
issue-534	328	1	st	st	PROPN
issue-534	328	2	.	.	PROPN
issue-534	328	3	212	212	NUM
issue-534	328	4	.	.	PUNCT
issue-534	329	1	pro	pro	PROPN
issue-534	329	2	podatok	podatok	NOUN
issue-534	329	3	na	na	PART
issue-534	329	4	dodanu	dodanu	VERB
issue-534	329	5	vartist	vartist	NOUN
issue-534	329	6	:	:	PUNCT
issue-534	329	7	zakon	zakon	PROPN
issue-534	329	8	ukrainy	ukrainy	PROPN
issue-534	329	9	(	(	PUNCT
issue-534	329	10	1997	1997	NUM
issue-534	329	11	)	)	PUNCT
issue-534	330	1	[	[	X
issue-534	330	2	about	about	ADP
issue-534	330	3	the	the	DET
issue-534	330	4	value	value	NOUN
issue-534	330	5	added	add	VERB
issue-534	330	6	tax	tax	NOUN
issue-534	330	7	:	:	PUNCT
issue-534	330	8	the	the	DET
issue-534	330	9	law	law	NOUN
issue-534	330	10	of	of	ADP
issue-534	330	11	ukraine	ukraine	NOUN
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issue-534	330	13	.	.	PUNCT
issue-534	331	1	vidomosti	vidomosti	PROPN
issue-534	331	2	verkhovnoi	verkhovnoi	PROPN
issue-534	331	3	rady	rady	PROPN
issue-534	331	4	ukrainy	ukrainy	NOUN
issue-534	331	5	.	.	PUNCT
issue-534	332	1	№	№	ADJ
issue-534	332	2	21	21	NUM
issue-534	332	3	.	.	PUNCT
issue-534	333	1	st	st	PROPN
issue-534	333	2	.	.	PROPN
issue-534	333	3	156	156	NUM
issue-534	333	4	.	.	PUNCT