id sid tid token lemma pos issue-54 1 1 baltic baltic PROPN issue-54 1 2 journal journal PROPN issue-54 1 3 of of ADP issue-54 1 4 economic economic ADJ issue-54 1 5 studies study NOUN issue-54 1 6 4 4 NUM issue-54 1 7 vol vol NOUN issue-54 1 8 . . PROPN issue-54 2 1 2 2 NUM issue-54 2 2 , , PUNCT issue-54 2 3 no no INTJ issue-54 2 4 . . NOUN issue-54 2 5 1 1 NUM issue-54 2 6 , , PUNCT issue-54 2 7 2016 2016 NUM issue-54 2 8 tax tax NOUN issue-54 2 9 optimization optimization NOUN issue-54 2 10 as as ADP issue-54 2 11 a a DET issue-54 2 12 decisive decisive ADJ issue-54 2 13 factor factor NOUN issue-54 2 14 of of ADP issue-54 2 15 economic economic ADJ issue-54 2 16 development development NOUN issue-54 2 17 ( ( PUNCT issue-54 2 18 the the DET issue-54 2 19 case case NOUN issue-54 2 20 of of ADP issue-54 2 21 poland poland PROPN issue-54 2 22 ) ) PUNCT issue-54 2 23 mykola mykola PROPN issue-54 2 24 andriyash1 andriyash1 PROPN issue-54 2 25 , , PUNCT issue-54 2 26 institute institute PROPN issue-54 2 27 of of ADP issue-54 2 28 international international PROPN issue-54 2 29 relations relation NOUN issue-54 2 30 of of ADP issue-54 2 31 taras taras PROPN issue-54 2 32 shevchenko shevchenko PROPN issue-54 2 33 national national PROPN issue-54 2 34 university university PROPN issue-54 2 35 of of ADP issue-54 2 36 kyiv kyiv PROPN issue-54 2 37 , , PUNCT issue-54 2 38 ukraine ukraine ADJ issue-54 2 39 abstract abstract NOUN issue-54 2 40 . . PUNCT issue-54 3 1 the the DET issue-54 3 2 main main ADJ issue-54 3 3 purpose purpose NOUN issue-54 3 4 of of ADP issue-54 3 5 the the DET issue-54 3 6 paper paper NOUN issue-54 3 7 is be AUX issue-54 3 8 to to PART issue-54 3 9 compare compare VERB issue-54 3 10 the the DET issue-54 3 11 system system NOUN issue-54 3 12 of of ADP issue-54 3 13 taxation taxation NOUN issue-54 3 14 and and CCONJ issue-54 3 15 tax tax NOUN issue-54 3 16 optimization optimization NOUN issue-54 3 17 in in ADP issue-54 3 18 poland poland PROPN issue-54 3 19 with with ADP issue-54 3 20 solutions solution NOUN issue-54 3 21 in in ADP issue-54 3 22 the the DET issue-54 3 23 selected select VERB issue-54 3 24 eu eu PROPN issue-54 3 25 member member NOUN issue-54 3 26 states state NOUN issue-54 3 27 and and CCONJ issue-54 3 28 its its PRON issue-54 3 29 influence influence NOUN issue-54 3 30 on on ADP issue-54 3 31 economic economic ADJ issue-54 3 32 development development NOUN issue-54 3 33 . . PUNCT issue-54 4 1 the the DET issue-54 4 2 paper paper NOUN issue-54 4 3 presents present VERB issue-54 4 4 the the DET issue-54 4 5 system system NOUN issue-54 4 6 of of ADP issue-54 4 7 taxation taxation NOUN issue-54 4 8 in in ADP issue-54 4 9 poland poland PROPN issue-54 4 10 compared compare VERB issue-54 4 11 with with ADP issue-54 4 12 fiscal fiscal ADJ issue-54 4 13 solutions solution NOUN issue-54 4 14 in in ADP issue-54 4 15 selected select VERB issue-54 4 16 eu eu PROPN issue-54 4 17 countries country NOUN issue-54 4 18 . . PUNCT issue-54 5 1 it it PRON issue-54 5 2 also also ADV issue-54 5 3 discusses discuss VERB issue-54 5 4 the the DET issue-54 5 5 typology typology NOUN issue-54 5 6 of of ADP issue-54 5 7 tax tax NOUN issue-54 5 8 solutions solution NOUN issue-54 5 9 referring refer VERB issue-54 5 10 to to ADP issue-54 5 11 tax tax NOUN issue-54 5 12 optimization optimization NOUN issue-54 5 13 in in ADP issue-54 5 14 europe europe PROPN issue-54 5 15 . . PUNCT issue-54 6 1 methodology methodology NOUN issue-54 6 2 . . PUNCT issue-54 7 1 the the DET issue-54 7 2 author author NOUN issue-54 7 3 used use VERB issue-54 7 4 the the DET issue-54 7 5 primary primary ADJ issue-54 7 6 and and CCONJ issue-54 7 7 secondary secondary ADJ issue-54 7 8 data datum NOUN issue-54 7 9 from from ADP issue-54 7 10 the the DET issue-54 7 11 central central ADJ issue-54 7 12 statistics statistic NOUN issue-54 7 13 office office NOUN issue-54 7 14 ( ( PUNCT issue-54 7 15 gus gus NOUN issue-54 7 16 ) ) PUNCT issue-54 7 17 , , PUNCT issue-54 7 18 pricewaterhouse pricewaterhouse NOUN issue-54 7 19 coopers cooper NOUN issue-54 7 20 ’ ’ PART issue-54 7 21 research research NOUN issue-54 7 22 and and CCONJ issue-54 7 23 the the DET issue-54 7 24 eurostat eurostat PROPN issue-54 7 25 . . PUNCT issue-54 8 1 the the DET issue-54 8 2 research research NOUN issue-54 8 3 methods method NOUN issue-54 8 4 used use VERB issue-54 8 5 for for ADP issue-54 8 6 the the DET issue-54 8 7 purpose purpose NOUN issue-54 8 8 of of ADP issue-54 8 9 data datum NOUN issue-54 8 10 analysis analysis NOUN issue-54 8 11 included include VERB issue-54 8 12 economic economic ADJ issue-54 8 13 analysis analysis NOUN issue-54 8 14 of of ADP issue-54 8 15 legal legal ADJ issue-54 8 16 acts act NOUN issue-54 8 17 , , PUNCT issue-54 8 18 descriptive descriptive ADJ issue-54 8 19 statistics statistic NOUN issue-54 8 20 , , PUNCT issue-54 8 21 and and CCONJ issue-54 8 22 comparative comparative ADJ issue-54 8 23 analysis analysis NOUN issue-54 8 24 . . PUNCT issue-54 9 1 results result NOUN issue-54 9 2 showed show VERB issue-54 9 3 that that SCONJ issue-54 9 4 the the DET issue-54 9 5 level level NOUN issue-54 9 6 of of ADP issue-54 9 7 tax tax NOUN issue-54 9 8 loading loading NOUN issue-54 9 9 in in ADP issue-54 9 10 poland poland PROPN issue-54 9 11 is be AUX issue-54 9 12 more more ADV issue-54 9 13 moderate moderate ADJ issue-54 9 14 than than ADP issue-54 9 15 in in ADP issue-54 9 16 other other ADJ issue-54 9 17 developed develop VERB issue-54 9 18 countries country NOUN issue-54 9 19 of of ADP issue-54 9 20 the the DET issue-54 9 21 world world NOUN issue-54 9 22 while while SCONJ issue-54 9 23 the the DET issue-54 9 24 mechanism mechanism NOUN issue-54 9 25 of of ADP issue-54 9 26 administration administration NOUN issue-54 9 27 of of ADP issue-54 9 28 taxes taxis NOUN issue-54 9 29 and and CCONJ issue-54 9 30 collections collection NOUN issue-54 9 31 is be AUX issue-54 9 32 much much ADV issue-54 9 33 more more ADV issue-54 9 34 successful successful ADJ issue-54 9 35 . . PUNCT issue-54 10 1 the the DET issue-54 10 2 share share NOUN issue-54 10 3 of of ADP issue-54 10 4 receipts receipt NOUN issue-54 10 5 collected collect VERB issue-54 10 6 by by ADP issue-54 10 7 the the DET issue-54 10 8 decentralized decentralized ADJ issue-54 10 9 administration administration NOUN issue-54 10 10 has have AUX issue-54 10 11 been be AUX issue-54 10 12 increasing increase VERB issue-54 10 13 steadily steadily ADV issue-54 10 14 since since SCONJ issue-54 10 15 the the DET issue-54 10 16 major major ADJ issue-54 10 17 administrative administrative ADJ issue-54 10 18 reform reform NOUN issue-54 10 19 of of ADP issue-54 10 20 1999 1999 NUM issue-54 10 21 and and CCONJ issue-54 10 22 the the DET issue-54 10 23 local local ADJ issue-54 10 24 finance finance NOUN issue-54 10 25 law law NOUN issue-54 10 26 enacted enact VERB issue-54 10 27 in in ADP issue-54 10 28 2004 2004 NUM issue-54 10 29 . . PUNCT issue-54 11 1 eliminating eliminate VERB issue-54 11 2 the the DET issue-54 11 3 category category NOUN issue-54 11 4 of of ADP issue-54 11 5 special special ADJ issue-54 11 6 sections section NOUN issue-54 11 7 of of ADP issue-54 11 8 industrial industrial ADJ issue-54 11 9 production production NOUN issue-54 11 10 and and CCONJ issue-54 11 11 inclusion inclusion NOUN issue-54 11 12 of of ADP issue-54 11 13 revenues revenue NOUN issue-54 11 14 / / SYM issue-54 11 15 income income NOUN issue-54 11 16 to to ADP issue-54 11 17 the the DET issue-54 11 18 proposed propose VERB issue-54 11 19 form form NOUN issue-54 11 20 of of ADP issue-54 11 21 income income NOUN issue-54 11 22 tax tax NOUN issue-54 11 23 would would AUX issue-54 11 24 be be AUX issue-54 11 25 very very ADV issue-54 11 26 desirable desirable ADJ issue-54 11 27 . . PUNCT issue-54 12 1 this this PRON issue-54 12 2 would would AUX issue-54 12 3 indicate indicate VERB issue-54 12 4 the the DET issue-54 12 5 practical practical ADJ issue-54 12 6 implementation implementation NOUN issue-54 12 7 of of ADP issue-54 12 8 smith smith PROPN issue-54 12 9 ’s ’s PART issue-54 12 10 tax tax NOUN issue-54 12 11 principles principle NOUN issue-54 12 12 concerning concern VERB issue-54 12 13 tax tax NOUN issue-54 12 14 equity equity NOUN issue-54 12 15 and and CCONJ issue-54 12 16 an an DET issue-54 12 17 ability ability NOUN issue-54 12 18 of of ADP issue-54 12 19 taxpayer taxpayer NOUN issue-54 12 20 to to PART issue-54 12 21 pay pay VERB issue-54 12 22 levies levy NOUN issue-54 12 23 . . PUNCT issue-54 13 1 practical practical ADJ issue-54 13 2 implications implication NOUN issue-54 13 3 . . PUNCT issue-54 14 1 tax tax NOUN issue-54 14 2 optimization optimization NOUN issue-54 14 3 is be AUX issue-54 14 4 to to PART issue-54 14 5 balance balance VERB issue-54 14 6 the the DET issue-54 14 7 tax tax NOUN issue-54 14 8 loading loading NOUN issue-54 14 9 level level NOUN issue-54 14 10 through through ADP issue-54 14 11 offering offer VERB issue-54 14 12 benefits benefit NOUN issue-54 14 13 and and CCONJ issue-54 14 14 preferences preference NOUN issue-54 14 15 which which PRON issue-54 14 16 would would AUX issue-54 14 17 stimulate stimulate VERB issue-54 14 18 the the DET issue-54 14 19 economy economy NOUN issue-54 14 20 of of ADP issue-54 14 21 the the DET issue-54 14 22 country country NOUN issue-54 14 23 and and CCONJ issue-54 14 24 will will AUX issue-54 14 25 not not PART issue-54 14 26 cause cause VERB issue-54 14 27 aggravation aggravation NOUN issue-54 14 28 of of ADP issue-54 14 29 the the DET issue-54 14 30 problem problem NOUN issue-54 14 31 of of ADP issue-54 14 32 relocating relocate VERB issue-54 14 33 tax tax NOUN issue-54 14 34 loading loading NOUN issue-54 14 35 from from ADP issue-54 14 36 one one NUM issue-54 14 37 tax tax NOUN issue-54 14 38 payer payer NOUN issue-54 14 39 to to ADP issue-54 14 40 another another PRON issue-54 14 41 . . PUNCT issue-54 15 1 many many ADJ issue-54 15 2 national national ADJ issue-54 15 3 states state NOUN issue-54 15 4 , , PUNCT issue-54 15 5 noticing notice VERB issue-54 15 6 the the DET issue-54 15 7 phenomena phenomenon NOUN issue-54 15 8 of of ADP issue-54 15 9 tax tax NOUN issue-54 15 10 evasion evasion NOUN issue-54 15 11 and and CCONJ issue-54 15 12 tax tax NOUN issue-54 15 13 avoidance avoidance NOUN issue-54 15 14 are be AUX issue-54 15 15 implementing implement VERB issue-54 15 16 or or CCONJ issue-54 15 17 going go VERB issue-54 15 18 to to PART issue-54 15 19 implement implement VERB issue-54 15 20 specific specific ADJ issue-54 15 21 reforms reform NOUN issue-54 15 22 which which PRON issue-54 15 23 help help VERB issue-54 15 24 to to PART issue-54 15 25 improve improve VERB issue-54 15 26 the the DET issue-54 15 27 system system NOUN issue-54 15 28 of of ADP issue-54 15 29 tax tax NOUN issue-54 15 30 control control NOUN issue-54 15 31 with with ADP issue-54 15 32 the the DET issue-54 15 33 aim aim NOUN issue-54 15 34 of of ADP issue-54 15 35 creating create VERB issue-54 15 36 conditions condition NOUN issue-54 15 37 which which PRON issue-54 15 38 make make VERB issue-54 15 39 tax tax NOUN issue-54 15 40 and and CCONJ issue-54 15 41 collections collection NOUN issue-54 15 42 evasion evasion NOUN issue-54 15 43 impossible impossible ADJ issue-54 15 44 . . PUNCT issue-54 16 1 value value NOUN issue-54 16 2 / / SYM issue-54 16 3 originality originality NOUN issue-54 16 4 . . PUNCT issue-54 17 1 the the DET issue-54 17 2 results result NOUN issue-54 17 3 of of ADP issue-54 17 4 the the DET issue-54 17 5 conducted conduct VERB issue-54 17 6 research research NOUN issue-54 17 7 form form NOUN issue-54 17 8 the the DET issue-54 17 9 basis basis NOUN issue-54 17 10 for for ADP issue-54 17 11 drawing draw VERB issue-54 17 12 synthetic synthetic ADJ issue-54 17 13 conclusions conclusion NOUN issue-54 17 14 and and CCONJ issue-54 17 15 making make VERB issue-54 17 16 recommendations recommendation NOUN issue-54 17 17 not not PART issue-54 17 18 only only ADV issue-54 17 19 for for ADP issue-54 17 20 poland poland PROPN issue-54 17 21 as as ADP issue-54 17 22 for for ADP issue-54 17 23 developing develop VERB issue-54 17 24 countries country NOUN issue-54 17 25 . . PUNCT issue-54 18 1 determining determine VERB issue-54 18 2 the the DET issue-54 18 3 most most ADV issue-54 18 4 appropriate appropriate ADJ issue-54 18 5 composition composition NOUN issue-54 18 6 of of ADP issue-54 18 7 government government NOUN issue-54 18 8 tax tax NOUN issue-54 18 9 reforms reform NOUN issue-54 18 10 in in ADP issue-54 18 11 aspect aspect NOUN issue-54 18 12 of of ADP issue-54 18 13 optimization optimization NOUN issue-54 18 14 remains remain VERB issue-54 18 15 an an DET issue-54 18 16 interesting interesting ADJ issue-54 18 17 issue issue NOUN issue-54 18 18 for for ADP issue-54 18 19 further further ADJ issue-54 18 20 research research NOUN issue-54 18 21 . . PUNCT issue-54 19 1 key key ADJ issue-54 19 2 words word NOUN issue-54 19 3 : : PUNCT issue-54 19 4 tax tax NOUN issue-54 19 5 optimization optimization NOUN issue-54 19 6 , , PUNCT issue-54 19 7 tax tax NOUN issue-54 19 8 loading loading NOUN issue-54 19 9 , , PUNCT issue-54 19 10 economic economic ADJ issue-54 19 11 activity activity NOUN issue-54 19 12 , , PUNCT issue-54 19 13 tax tax NOUN issue-54 19 14 coefficient coefficient NOUN issue-54 19 15 , , PUNCT issue-54 19 16 effective effective ADJ issue-54 19 17 tax tax NOUN issue-54 19 18 rate rate NOUN issue-54 19 19 , , PUNCT issue-54 19 20 economic economic ADJ issue-54 19 21 entity entity NOUN issue-54 19 22 , , PUNCT issue-54 19 23 financial financial ADJ issue-54 19 24 provision provision NOUN issue-54 19 25 , , PUNCT issue-54 19 26 tax tax NOUN issue-54 19 27 evasion evasion NOUN issue-54 19 28 . . PUNCT issue-54 20 1 jel jel PROPN issue-54 20 2 classification classification NOUN issue-54 20 3 : : PUNCT issue-54 20 4 e62 e62 NOUN issue-54 20 5 , , PUNCT issue-54 20 6 h21 h21 NOUN issue-54 20 7 , , PUNCT issue-54 20 8 h22 h22 PROPN issue-54 20 9 , , PUNCT issue-54 20 10 h26 h26 ADJ issue-54 20 11 corresponding corresponding ADJ issue-54 20 12 author author NOUN issue-54 20 13 : : PUNCT issue-54 20 14 1 1 NUM issue-54 20 15 department department NOUN issue-54 20 16 of of ADP issue-54 20 17 world world NOUN issue-54 20 18 economy economy NOUN issue-54 20 19 and and CCONJ issue-54 20 20 international international ADJ issue-54 20 21 economic economic ADJ issue-54 20 22 relations relation NOUN issue-54 20 23 , , PUNCT issue-54 20 24 institute institute NOUN issue-54 20 25 of of ADP issue-54 20 26 international international PROPN issue-54 20 27 relations relation NOUN issue-54 20 28 of of ADP issue-54 20 29 taras taras PROPN issue-54 20 30 shevchenko shevchenko PROPN issue-54 20 31 national national PROPN issue-54 20 32 university university PROPN issue-54 20 33 of of ADP issue-54 20 34 kyiv kyiv PROPN issue-54 20 35 . . PUNCT issue-54 21 1 e e X issue-54 21 2 - - NOUN issue-54 21 3 mail mail NOUN issue-54 21 4 : : PUNCT issue-54 21 5 andrijashko@ukr.net andrijashko@ukr.net NOUN issue-54 21 6 1 1 X issue-54 21 7 . . X issue-54 21 8 introduction introduction NOUN issue-54 21 9 the the DET issue-54 21 10 system system NOUN issue-54 21 11 of of ADP issue-54 21 12 taxation taxation NOUN issue-54 21 13 and and CCONJ issue-54 21 14 tax tax NOUN issue-54 21 15 burden burden NOUN issue-54 21 16 significantly significantly ADV issue-54 21 17 affects affect VERB issue-54 21 18 the the DET issue-54 21 19 performance performance NOUN issue-54 21 20 efficiency efficiency NOUN issue-54 21 21 of of ADP issue-54 21 22 all all DET issue-54 21 23 economic economic ADJ issue-54 21 24 entities entity NOUN issue-54 21 25 without without ADP issue-54 21 26 exception exception NOUN issue-54 21 27 . . PUNCT issue-54 22 1 the the DET issue-54 22 2 influence influence NOUN issue-54 22 3 becomes become VERB issue-54 22 4 even even ADV issue-54 22 5 more more ADV issue-54 22 6 important important ADJ issue-54 22 7 with with ADP issue-54 22 8 activation activation NOUN issue-54 22 9 of of ADP issue-54 22 10 innovative innovative ADJ issue-54 22 11 processes process NOUN issue-54 22 12 . . PUNCT issue-54 23 1 economic economic ADJ issue-54 23 2 support support NOUN issue-54 23 3 of of ADP issue-54 23 4 innovations innovation NOUN issue-54 23 5 and and CCONJ issue-54 23 6 their their PRON issue-54 23 7 implementations implementation NOUN issue-54 23 8 into into ADP issue-54 23 9 production production NOUN issue-54 23 10 is be AUX issue-54 23 11 one one NUM issue-54 23 12 of of ADP issue-54 23 13 the the DET issue-54 23 14 most most ADV issue-54 23 15 critical critical ADJ issue-54 23 16 factors factor NOUN issue-54 23 17 for for ADP issue-54 23 18 increasing increase VERB issue-54 23 19 innovation innovation NOUN issue-54 23 20 activity activity NOUN issue-54 23 21 at at ADP issue-54 23 22 the the DET issue-54 23 23 enterprise enterprise NOUN issue-54 23 24 which which PRON issue-54 23 25 , , PUNCT issue-54 23 26 in in ADP issue-54 23 27 its its PRON issue-54 23 28 turn turn NOUN issue-54 23 29 , , PUNCT issue-54 23 30 defines define VERB issue-54 23 31 a a DET issue-54 23 32 longterm longterm ADJ issue-54 23 33 economic economic ADJ issue-54 23 34 competitiveness competitiveness NOUN issue-54 23 35 . . PUNCT issue-54 24 1 however however ADV issue-54 24 2 , , PUNCT issue-54 24 3 such such ADJ issue-54 24 4 support support NOUN issue-54 24 5 should should AUX issue-54 24 6 exist exist VERB issue-54 24 7 not not PART issue-54 24 8 only only ADV issue-54 24 9 in in ADP issue-54 24 10 the the DET issue-54 24 11 context context NOUN issue-54 24 12 of of ADP issue-54 24 13 intra intra ADJ issue-54 24 14 - - ADJ issue-54 24 15 corporate corporate ADJ issue-54 24 16 mechanisms mechanism NOUN issue-54 24 17 but but CCONJ issue-54 24 18 at at ADP issue-54 24 19 the the DET issue-54 24 20 governmental governmental ADJ issue-54 24 21 level level NOUN issue-54 24 22 as as ADV issue-54 24 23 well well ADV issue-54 24 24 . . PUNCT issue-54 25 1 an an DET issue-54 25 2 important important ADJ issue-54 25 3 area area NOUN issue-54 25 4 of of ADP issue-54 25 5 institutional institutional ADJ issue-54 25 6 support support NOUN issue-54 25 7 of of ADP issue-54 25 8 innovativeinvestment innovativeinvestment NOUN issue-54 25 9 process process NOUN issue-54 25 10 is be AUX issue-54 25 11 tax tax NOUN issue-54 25 12 system system NOUN issue-54 25 13 improvement improvement NOUN issue-54 25 14 . . PUNCT issue-54 26 1 the the DET issue-54 26 2 level level NOUN issue-54 26 3 of of ADP issue-54 26 4 the the DET issue-54 26 5 tax tax NOUN issue-54 26 6 burden burden NOUN issue-54 26 7 is be AUX issue-54 26 8 defined define VERB issue-54 26 9 by by ADP issue-54 26 10 the the DET issue-54 26 11 ratio ratio NOUN issue-54 26 12 of of ADP issue-54 26 13 total total ADJ issue-54 26 14 tax tax NOUN issue-54 26 15 payments payment NOUN issue-54 26 16 ( ( PUNCT issue-54 26 17 excluding exclude VERB issue-54 26 18 individual individual ADJ issue-54 26 19 income income NOUN issue-54 26 20 tax tax NOUN issue-54 26 21 ) ) PUNCT issue-54 26 22 to to ADP issue-54 26 23 gross gross ADJ issue-54 26 24 value value NOUN issue-54 26 25 added add VERB issue-54 26 26 ( ( PUNCT issue-54 26 27 titov titov NOUN issue-54 26 28 , , PUNCT issue-54 26 29 gigul’skiy gigul’skiy NOUN issue-54 26 30 , , PUNCT issue-54 26 31 2013 2013 NUM issue-54 26 32 ) ) PUNCT issue-54 26 33 . . PUNCT issue-54 27 1 it it PRON issue-54 27 2 is be AUX issue-54 27 3 notable notable ADJ issue-54 27 4 that that SCONJ issue-54 27 5 one one NUM issue-54 27 6 of of ADP issue-54 27 7 the the DET issue-54 27 8 lowest low ADJ issue-54 27 9 rates rate NOUN issue-54 27 10 in in ADP issue-54 27 11 this this DET issue-54 27 12 regard regard NOUN issue-54 27 13 in in ADP issue-54 27 14 europe europe PROPN issue-54 27 15 is be AUX issue-54 27 16 in in ADP issue-54 27 17 poland poland PROPN issue-54 27 18 , , PUNCT issue-54 27 19 one one NUM issue-54 27 20 of of ADP issue-54 27 21 the the DET issue-54 27 22 few few ADJ issue-54 27 23 countries country NOUN issue-54 27 24 which which PRON issue-54 27 25 successfully successfully ADV issue-54 27 26 and and CCONJ issue-54 27 27 without without ADP issue-54 27 28 serious serious ADJ issue-54 27 29 consequences consequence NOUN issue-54 27 30 managed manage VERB issue-54 27 31 to to PART issue-54 27 32 overcome overcome VERB issue-54 27 33 the the DET issue-54 27 34 hardest hard ADJ issue-54 27 35 financial financial ADJ issue-54 27 36 crisis crisis NOUN issue-54 27 37 in in ADP issue-54 27 38 2007 2007 NUM issue-54 27 39 - - SYM issue-54 27 40 2009 2009 NUM issue-54 27 41 and and CCONJ issue-54 27 42 was be AUX issue-54 27 43 not not PART issue-54 27 44 severely severely ADV issue-54 27 45 affected affect VERB issue-54 27 46 by by ADP issue-54 27 47 the the DET issue-54 27 48 sovereign sovereign ADJ issue-54 27 49 debt debt NOUN issue-54 27 50 crisis crisis NOUN issue-54 27 51 in in ADP issue-54 27 52 2010 2010 NUM issue-54 27 53 - - SYM issue-54 27 54 2011 2011 NUM issue-54 27 55 . . PUNCT issue-54 28 1 thus thus ADV issue-54 28 2 , , PUNCT issue-54 28 3 one one NUM issue-54 28 4 of of ADP issue-54 28 5 the the DET issue-54 28 6 main main ADJ issue-54 28 7 objectives objective NOUN issue-54 28 8 of of ADP issue-54 28 9 this this DET issue-54 28 10 paper paper NOUN issue-54 28 11 is be AUX issue-54 28 12 to to PART issue-54 28 13 perform perform VERB issue-54 28 14 economic economic ADJ issue-54 28 15 analysis analysis NOUN issue-54 28 16 of of ADP issue-54 28 17 tax tax NOUN issue-54 28 18 optimization optimization NOUN issue-54 28 19 process process NOUN issue-54 28 20 under under ADP issue-54 28 21 conditions condition NOUN issue-54 28 22 of of ADP issue-54 28 23 crisis crisis NOUN issue-54 28 24 and and CCONJ issue-54 28 25 economic economic ADJ issue-54 28 26 growth growth NOUN issue-54 28 27 . . PUNCT issue-54 29 1 an an DET issue-54 29 2 illustrative illustrative ADJ issue-54 29 3 example example NOUN issue-54 29 4 in in ADP issue-54 29 5 this this DET issue-54 29 6 regard regard NOUN issue-54 29 7 is be AUX issue-54 29 8 poland poland PROPN issue-54 29 9 . . PUNCT issue-54 30 1 the the DET issue-54 30 2 global global ADJ issue-54 30 3 financial financial ADJ issue-54 30 4 crisis crisis NOUN issue-54 30 5 and and CCONJ issue-54 30 6 concomitant concomitant ADJ issue-54 30 7 economic economic ADJ issue-54 30 8 slowdown slowdown NOUN issue-54 30 9 has have AUX issue-54 30 10 had have VERB issue-54 30 11 a a DET issue-54 30 12 strong strong ADJ issue-54 30 13 and and CCONJ issue-54 30 14 negative negative ADJ issue-54 30 15 impact impact NOUN issue-54 30 16 on on ADP issue-54 30 17 public public ADJ issue-54 30 18 finances finance NOUN issue-54 30 19 in in ADP issue-54 30 20 poland poland PROPN issue-54 30 21 . . PUNCT issue-54 31 1 this this DET issue-54 31 2 effect effect NOUN issue-54 31 3 was be AUX issue-54 31 4 magnified magnify VERB issue-54 31 5 by by ADP issue-54 31 6 numerous numerous ADJ issue-54 31 7 tax tax NOUN issue-54 31 8 cuts cut NOUN issue-54 31 9 introduced introduce VERB issue-54 31 10 in in ADP issue-54 31 11 poland poland PROPN issue-54 31 12 in in ADP issue-54 31 13 the the DET issue-54 31 14 years year NOUN issue-54 31 15 2007−2009 2007−2009 NUM issue-54 31 16 , , PUNCT issue-54 31 17 which which PRON issue-54 31 18 were be AUX issue-54 31 19 not not PART issue-54 31 20 matched match VERB issue-54 31 21 by by ADP issue-54 31 22 the the DET issue-54 31 23 equivalent equivalent ADJ issue-54 31 24 reduction reduction NOUN issue-54 31 25 in in ADP issue-54 31 26 expenditures expenditure NOUN issue-54 31 27 . . PUNCT issue-54 32 1 as as ADP issue-54 32 2 a a DET issue-54 32 3 result result NOUN issue-54 32 4 , , PUNCT issue-54 32 5 both both DET issue-54 32 6 general general ADJ issue-54 32 7 government government NOUN issue-54 32 8 deficit deficit NOUN issue-54 32 9 and and CCONJ issue-54 32 10 debt debt NOUN issue-54 32 11 widened widen VERB issue-54 32 12 substantially substantially ADV issue-54 32 13 . . PUNCT issue-54 33 1 according accord VERB issue-54 33 2 to to ADP issue-54 33 3 baltic baltic ADJ issue-54 33 4 journal journal PROPN issue-54 33 5 of of ADP issue-54 33 6 economic economic ADJ issue-54 33 7 studies study NOUN issue-54 33 8 5 5 NUM issue-54 33 9 vol vol NOUN issue-54 33 10 . . PROPN issue-54 33 11 2 2 NUM issue-54 33 12 , , PUNCT issue-54 33 13 no no INTJ issue-54 33 14 . . NOUN issue-54 33 15 1 1 NUM issue-54 33 16 , , PUNCT issue-54 33 17 2016 2016 NUM issue-54 33 18 the the DET issue-54 33 19 estimates estimate NOUN issue-54 33 20 presented present VERB issue-54 33 21 by by ADP issue-54 33 22 the the DET issue-54 33 23 central central ADJ issue-54 33 24 statistical statistical ADJ issue-54 33 25 office office NOUN issue-54 33 26 ( ( PUNCT issue-54 33 27 gus gus NOUN issue-54 33 28 2012 2012 NUM issue-54 33 29 ) ) PUNCT issue-54 33 30 , , PUNCT issue-54 33 31 in in ADP issue-54 33 32 2011 2011 NUM issue-54 33 33 the the DET issue-54 33 34 general general ADJ issue-54 33 35 government government NOUN issue-54 33 36 deficit deficit NOUN issue-54 33 37 , , PUNCT issue-54 33 38 measured measure VERB issue-54 33 39 in in ADP issue-54 33 40 esa-95 esa-95 NUM issue-54 33 41 standards standard NOUN issue-54 33 42 , , PUNCT issue-54 33 43 reached reach VERB issue-54 33 44 a a DET issue-54 33 45 level level NOUN issue-54 33 46 of of ADP issue-54 33 47 5.1 5.1 NUM issue-54 33 48 % % NOUN issue-54 33 49 of of ADP issue-54 33 50 gdp gdp NOUN issue-54 33 51 ( ( PUNCT issue-54 33 52 as as SCONJ issue-54 33 53 compared compare VERB issue-54 33 54 with with ADP issue-54 33 55 7.8 7.8 NUM issue-54 33 56 % % NOUN issue-54 33 57 in in ADP issue-54 33 58 2010 2010 NUM issue-54 33 59 ) ) PUNCT issue-54 33 60 and and CCONJ issue-54 33 61 the the DET issue-54 33 62 debtto debtto PROPN issue-54 33 63 - - PUNCT issue-54 33 64 gdp gdp NOUN issue-54 33 65 ratio ratio NOUN issue-54 33 66 stood stand VERB issue-54 33 67 at at ADP issue-54 33 68 56.3 56.3 NUM issue-54 33 69 % % NOUN issue-54 33 70 of of ADP issue-54 33 71 gdp gdp NOUN issue-54 33 72 ( ( PUNCT issue-54 33 73 54.8 54.8 NUM issue-54 33 74 % % NOUN issue-54 33 75 in in ADP issue-54 33 76 2010 2010 NUM issue-54 33 77 ) ) PUNCT issue-54 33 78 . . PUNCT issue-54 34 1 in in ADP issue-54 34 2 order order NOUN issue-54 34 3 to to PART issue-54 34 4 mitigate mitigate VERB issue-54 34 5 the the DET issue-54 34 6 risk risk NOUN issue-54 34 7 related relate VERB issue-54 34 8 to to ADP issue-54 34 9 fast fast ADJ issue-54 34 10 debt debt NOUN issue-54 34 11 increase increase NOUN issue-54 34 12 the the DET issue-54 34 13 government government NOUN issue-54 34 14 introduced introduce VERB issue-54 34 15 a a DET issue-54 34 16 mixture mixture NOUN issue-54 34 17 of of ADP issue-54 34 18 expenditure expenditure NOUN issue-54 34 19 cuts cut NOUN issue-54 34 20 and and CCONJ issue-54 34 21 tax tax NOUN issue-54 34 22 increases increase NOUN issue-54 34 23 . . PUNCT issue-54 35 1 these these DET issue-54 35 2 measures measure NOUN issue-54 35 3 embraced embrace VERB issue-54 35 4 inter inter ADJ issue-54 35 5 alia alia ADJ issue-54 35 6 introduction introduction NOUN issue-54 35 7 of of ADP issue-54 35 8 an an DET issue-54 35 9 expenditure expenditure NOUN issue-54 35 10 rule rule NOUN issue-54 35 11 , , PUNCT issue-54 35 12 changes change NOUN issue-54 35 13 in in ADP issue-54 35 14 the the DET issue-54 35 15 funded fund VERB issue-54 35 16 defined define VERB issue-54 35 17 contribution contribution NOUN issue-54 35 18 scheme scheme NOUN issue-54 35 19 ( ( PUNCT issue-54 35 20 limiting limit VERB issue-54 35 21 transfers transfer NOUN issue-54 35 22 to to PART issue-54 35 23 open open VERB issue-54 35 24 pension pension NOUN issue-54 35 25 funds fund NOUN issue-54 35 26 – – PUNCT issue-54 35 27 ofe ofe ADJ issue-54 35 28 ) ) PUNCT issue-54 35 29 and and CCONJ issue-54 35 30 adjustment adjustment NOUN issue-54 35 31 of of ADP issue-54 35 32 indirect indirect ADJ issue-54 35 33 taxes taxis NOUN issue-54 35 34 ( ( PUNCT issue-54 35 35 value value NOUN issue-54 35 36 added add VERB issue-54 35 37 tax tax NOUN issue-54 35 38 was be AUX issue-54 35 39 raised raise VERB issue-54 35 40 from from ADP issue-54 35 41 2011 2011 NUM issue-54 35 42 by by ADP issue-54 35 43 1 1 NUM issue-54 35 44 pp pp NOUN issue-54 35 45 . . PUNCT issue-54 35 46 ) ) PUNCT issue-54 35 47 . . PUNCT issue-54 36 1 since since SCONJ issue-54 36 2 beginning begin VERB issue-54 36 3 of of ADP issue-54 36 4 economic economic ADJ issue-54 36 5 transformation transformation NOUN issue-54 36 6 the the DET issue-54 36 7 case case NOUN issue-54 36 8 for for ADP issue-54 36 9 flat flat ADJ issue-54 36 10 tax tax NOUN issue-54 36 11 in in ADP issue-54 36 12 poland poland PROPN issue-54 36 13 has have AUX issue-54 36 14 been be AUX issue-54 36 15 frequently frequently ADV issue-54 36 16 made make VERB issue-54 36 17 in in ADP issue-54 36 18 the the DET issue-54 36 19 public public ADJ issue-54 36 20 debate debate NOUN issue-54 36 21 ( ( PUNCT issue-54 36 22 boratyński boratyński NOUN issue-54 36 23 , , PUNCT issue-54 36 24 borowski borowski NOUN issue-54 36 25 , , PUNCT issue-54 36 26 2012 2012 NUM issue-54 36 27 ) ) PUNCT issue-54 36 28 . . PUNCT issue-54 37 1 surprisingly surprisingly ADV issue-54 37 2 little little ADJ issue-54 37 3 , , PUNCT issue-54 37 4 however however ADV issue-54 37 5 , , PUNCT issue-54 37 6 has have AUX issue-54 37 7 been be AUX issue-54 37 8 said say VERB issue-54 37 9 so so ADV issue-54 37 10 far far ADV issue-54 37 11 on on ADP issue-54 37 12 the the DET issue-54 37 13 long long ADV issue-54 37 14 - - PUNCT issue-54 37 15 run run VERB issue-54 37 16 macroeconomic macroeconomic ADJ issue-54 37 17 effects effect NOUN issue-54 37 18 of of ADP issue-54 37 19 changing change VERB issue-54 37 20 the the DET issue-54 37 21 tax tax NOUN issue-54 37 22 regimes regime NOUN issue-54 37 23 towards towards ADP issue-54 37 24 single single ADJ issue-54 37 25 pit pit NOUN issue-54 37 26 rate rate NOUN issue-54 37 27 on on ADP issue-54 37 28 the the DET issue-54 37 29 polish polish ADJ issue-54 37 30 economy economy NOUN issue-54 37 31 . . PUNCT issue-54 38 1 the the DET issue-54 38 2 empirical empirical ADJ issue-54 38 3 research research NOUN issue-54 38 4 on on ADP issue-54 38 5 this this DET issue-54 38 6 topic topic NOUN issue-54 38 7 barely barely ADV issue-54 38 8 exists exist VERB issue-54 38 9 and and CCONJ issue-54 38 10 papers paper NOUN issue-54 38 11 published publish VERB issue-54 38 12 so so ADV issue-54 38 13 far far ADV issue-54 38 14 addressed address VERB issue-54 38 15 only only ADV issue-54 38 16 the the DET issue-54 38 17 revenue revenue NOUN issue-54 38 18 effects effect NOUN issue-54 38 19 of of ADP issue-54 38 20 the the DET issue-54 38 21 tax tax NOUN issue-54 38 22 reform reform NOUN issue-54 38 23 ( ( PUNCT issue-54 38 24 neneman neneman NOUN issue-54 38 25 , , PUNCT issue-54 38 26 piwowarski piwowarski NOUN issue-54 38 27 , , PUNCT issue-54 38 28 2004 2004 NUM issue-54 38 29 ) ) PUNCT issue-54 38 30 . . PUNCT issue-54 39 1 the the DET issue-54 39 2 problem problem NOUN issue-54 39 3 of of ADP issue-54 39 4 tax tax NOUN issue-54 39 5 optimization optimization NOUN issue-54 39 6 , , PUNCT issue-54 39 7 the the DET issue-54 39 8 tax tax NOUN issue-54 39 9 structure structure NOUN issue-54 39 10 , , PUNCT issue-54 39 11 the the DET issue-54 39 12 measurement measurement NOUN issue-54 39 13 of of ADP issue-54 39 14 taxable taxable ADJ issue-54 39 15 basis basis NOUN issue-54 39 16 ( ( PUNCT issue-54 39 17 income income NOUN issue-54 39 18 , , PUNCT issue-54 39 19 capital capital NOUN issue-54 39 20 ) ) PUNCT issue-54 39 21 , , PUNCT issue-54 39 22 and and CCONJ issue-54 39 23 determining determine VERB issue-54 39 24 optimal optimal ADJ issue-54 39 25 ( ( PUNCT issue-54 39 26 or or CCONJ issue-54 39 27 sub sub ADJ issue-54 39 28 - - ADJ issue-54 39 29 optimal optimal ADJ issue-54 39 30 ) ) PUNCT issue-54 39 31 tax tax NOUN issue-54 39 32 rate rate NOUN issue-54 39 33 seems seem VERB issue-54 39 34 to to PART issue-54 39 35 be be AUX issue-54 39 36 more more ADV issue-54 39 37 important important ADJ issue-54 39 38 in in ADP issue-54 39 39 the the DET issue-54 39 40 developed develop VERB issue-54 39 41 countries country NOUN issue-54 39 42 . . PUNCT issue-54 40 1 also also ADV issue-54 40 2 , , PUNCT issue-54 40 3 have have AUX issue-54 40 4 been be AUX issue-54 40 5 little little ADV issue-54 40 6 explored explore VERB issue-54 40 7 tax tax NOUN issue-54 40 8 concessions concession NOUN issue-54 40 9 lead lead VERB issue-54 40 10 to to ADP issue-54 40 11 implications implication NOUN issue-54 40 12 for for ADP issue-54 40 13 ; ; PUNCT issue-54 40 14 inter inter ADJ issue-54 40 15 alia alia NOUN issue-54 40 16 , , PUNCT issue-54 40 17 production production NOUN issue-54 40 18 , , PUNCT issue-54 40 19 incomes income NOUN issue-54 40 20 , , PUNCT issue-54 40 21 trade trade NOUN issue-54 40 22 , , PUNCT issue-54 40 23 rural rural ADJ issue-54 40 24 society society NOUN issue-54 40 25 , , PUNCT issue-54 40 26 and and CCONJ issue-54 40 27 other other ADJ issue-54 40 28 economic economic ADJ issue-54 40 29 categories category NOUN issue-54 40 30 ( ( PUNCT issue-54 40 31 soliwoda soliwoda NOUN issue-54 40 32 , , PUNCT issue-54 40 33 pawlowskatyszko pawlowskatyszko ADJ issue-54 40 34 , , PUNCT issue-54 40 35 2014 2014 NUM issue-54 40 36 ) ) PUNCT issue-54 40 37 . . PUNCT issue-54 41 1 the the DET issue-54 41 2 aim aim NOUN issue-54 41 3 of of ADP issue-54 41 4 this this DET issue-54 41 5 paper paper NOUN issue-54 41 6 is be AUX issue-54 41 7 an an DET issue-54 41 8 attempt attempt NOUN issue-54 41 9 to to PART issue-54 41 10 compare compare VERB issue-54 41 11 the the DET issue-54 41 12 system system NOUN issue-54 41 13 of of ADP issue-54 41 14 taxation taxation NOUN issue-54 41 15 and and CCONJ issue-54 41 16 tax tax NOUN issue-54 41 17 optimization optimization NOUN issue-54 41 18 in in ADP issue-54 41 19 poland poland PROPN issue-54 41 20 with with ADP issue-54 41 21 solutions solution NOUN issue-54 41 22 in in ADP issue-54 41 23 the the DET issue-54 41 24 selected select VERB issue-54 41 25 eu eu PROPN issue-54 41 26 countries country NOUN issue-54 41 27 and and CCONJ issue-54 41 28 its its PRON issue-54 41 29 influence influence NOUN issue-54 41 30 on on ADP issue-54 41 31 economic economic ADJ issue-54 41 32 development development NOUN issue-54 41 33 . . PUNCT issue-54 42 1 the the DET issue-54 42 2 following follow VERB issue-54 42 3 research research NOUN issue-54 42 4 tasks task NOUN issue-54 42 5 are be AUX issue-54 42 6 included include VERB issue-54 42 7 : : PUNCT issue-54 42 8 ( ( PUNCT issue-54 42 9 i i NOUN issue-54 42 10 ) ) PUNCT issue-54 42 11 analyzing analyze VERB issue-54 42 12 the the DET issue-54 42 13 system system NOUN issue-54 42 14 of of ADP issue-54 42 15 taxation taxation NOUN issue-54 42 16 in in ADP issue-54 42 17 poland poland PROPN issue-54 42 18 , , PUNCT issue-54 42 19 including include VERB issue-54 42 20 proposals proposal NOUN issue-54 42 21 for for ADP issue-54 42 22 its its PRON issue-54 42 23 reform reform NOUN issue-54 42 24 , , PUNCT issue-54 42 25 and and CCONJ issue-54 42 26 ( ( PUNCT issue-54 42 27 ii ii NOUN issue-54 42 28 ) ) PUNCT issue-54 42 29 presenting present VERB issue-54 42 30 the the DET issue-54 42 31 typology typology NOUN issue-54 42 32 of of ADP issue-54 42 33 tax tax NOUN issue-54 42 34 solutions solution NOUN issue-54 42 35 referring refer VERB issue-54 42 36 to to ADP issue-54 42 37 optimization optimization NOUN issue-54 42 38 . . PUNCT issue-54 43 1 2 2 X issue-54 43 2 . . X issue-54 43 3 the the DET issue-54 43 4 system system NOUN issue-54 43 5 of of ADP issue-54 43 6 taxation taxation NOUN issue-54 43 7 in in ADP issue-54 43 8 poland poland PROPN issue-54 43 9 poland poland PROPN issue-54 43 10 became become VERB issue-54 43 11 the the DET issue-54 43 12 first first ADJ issue-54 43 13 state state NOUN issue-54 43 14 in in ADP issue-54 43 15 the the DET issue-54 43 16 eastern eastern PROPN issue-54 43 17 europe europe PROPN issue-54 43 18 which which PRON issue-54 43 19 rejected reject VERB issue-54 43 20 communism communism NOUN issue-54 43 21 and and CCONJ issue-54 43 22 began begin VERB issue-54 43 23 to to PART issue-54 43 24 implement implement VERB issue-54 43 25 political political ADJ issue-54 43 26 and and CCONJ issue-54 43 27 economic economic ADJ issue-54 43 28 reforms reform NOUN issue-54 43 29 not not PART issue-54 43 30 only only ADV issue-54 43 31 actively actively ADV issue-54 43 32 but but CCONJ issue-54 43 33 also also ADV issue-54 43 34 successfully successfully ADV issue-54 43 35 . . PUNCT issue-54 44 1 in in ADP issue-54 44 2 1989 1989 NUM issue-54 44 3 poland poland PROPN issue-54 44 4 faced face VERB issue-54 44 5 two two NUM issue-54 44 6 strategic strategic ADJ issue-54 44 7 tasks task NOUN issue-54 44 8 : : PUNCT issue-54 44 9 membership membership NOUN issue-54 44 10 in in ADP issue-54 44 11 nato nato PROPN issue-54 44 12 and and CCONJ issue-54 44 13 the the DET issue-54 44 14 european european PROPN issue-54 44 15 union union PROPN issue-54 44 16 . . PUNCT issue-54 45 1 to to PART issue-54 45 2 accomplish accomplish VERB issue-54 45 3 those those DET issue-54 45 4 tasks task NOUN issue-54 45 5 the the DET issue-54 45 6 country country NOUN issue-54 45 7 actively actively ADV issue-54 45 8 implemented implement VERB issue-54 45 9 social social ADJ issue-54 45 10 , , PUNCT issue-54 45 11 economic economic ADJ issue-54 45 12 and and CCONJ issue-54 45 13 legal legal ADJ issue-54 45 14 transformations transformation NOUN issue-54 45 15 which which PRON issue-54 45 16 allowed allow VERB issue-54 45 17 us we PRON issue-54 45 18 to to PART issue-54 45 19 call call VERB issue-54 45 20 poland poland PROPN issue-54 45 21 a a DET issue-54 45 22 “ " PUNCT issue-54 45 23 european european ADJ issue-54 45 24 tiger tiger NOUN issue-54 45 25 ” " PUNCT issue-54 45 26 . . PUNCT issue-54 46 1 nevertheless nevertheless ADV issue-54 46 2 , , PUNCT issue-54 46 3 the the DET issue-54 46 4 development development NOUN issue-54 46 5 of of ADP issue-54 46 6 polish polish ADJ issue-54 46 7 state state NOUN issue-54 46 8 does do AUX issue-54 46 9 have have VERB issue-54 46 10 its its PRON issue-54 46 11 political political ADJ issue-54 46 12 and and CCONJ issue-54 46 13 legal legal ADJ issue-54 46 14 drawbacks drawback NOUN issue-54 46 15 and and CCONJ issue-54 46 16 economic economic ADJ issue-54 46 17 errors error NOUN issue-54 46 18 . . PUNCT issue-54 47 1 as as SCONJ issue-54 47 2 we we PRON issue-54 47 3 all all PRON issue-54 47 4 know know VERB issue-54 47 5 , , PUNCT issue-54 47 6 you you PRON issue-54 47 7 do do AUX issue-54 47 8 not not PART issue-54 47 9 make make VERB issue-54 47 10 mistakes mistake NOUN issue-54 47 11 , , PUNCT issue-54 47 12 if if SCONJ issue-54 47 13 you you PRON issue-54 47 14 do do AUX issue-54 47 15 not not PART issue-54 47 16 work work VERB issue-54 47 17 , , PUNCT issue-54 47 18 but but CCONJ issue-54 47 19 today today NOUN issue-54 47 20 the the DET issue-54 47 21 mistakes mistake NOUN issue-54 47 22 of of ADP issue-54 47 23 polish polish ADJ issue-54 47 24 government government NOUN issue-54 47 25 are be AUX issue-54 47 26 mirrored mirror VERB issue-54 47 27 in in ADP issue-54 47 28 the the DET issue-54 47 29 recession recession NOUN issue-54 47 30 of of ADP issue-54 47 31 economic economic ADJ issue-54 47 32 reforms reform NOUN issue-54 47 33 , , PUNCT issue-54 47 34 increase increase NOUN issue-54 47 35 of of ADP issue-54 47 36 the the DET issue-54 47 37 budgetary budgetary ADJ issue-54 47 38 deficit deficit NOUN issue-54 47 39 and and CCONJ issue-54 47 40 in in ADP issue-54 47 41 economic economic ADJ issue-54 47 42 stagnation stagnation NOUN issue-54 47 43 , , PUNCT issue-54 47 44 in in ADP issue-54 47 45 general general ADJ issue-54 47 46 . . PUNCT issue-54 48 1 on on ADP issue-54 48 2 the the DET issue-54 48 3 background background NOUN issue-54 48 4 of of ADP issue-54 48 5 these these DET issue-54 48 6 processes process NOUN issue-54 48 7 , , PUNCT issue-54 48 8 the the DET issue-54 48 9 tax tax NOUN issue-54 48 10 system system NOUN issue-54 48 11 in in ADP issue-54 48 12 poland poland PROPN issue-54 48 13 serves serve VERB issue-54 48 14 as as ADP issue-54 48 15 a a DET issue-54 48 16 safety safety NOUN issue-54 48 17 ring ring NOUN issue-54 48 18 ( ( PUNCT issue-54 48 19 european european PROPN issue-54 48 20 commission commission PROPN issue-54 48 21 , , PUNCT issue-54 48 22 2014 2014 NUM issue-54 48 23 ) ) PUNCT issue-54 48 24 . . PUNCT issue-54 49 1 on on ADP issue-54 49 2 referendum referendum NOUN issue-54 49 3 1997 1997 NUM issue-54 49 4 a a DET issue-54 49 5 new new ADJ issue-54 49 6 polish polish ADJ issue-54 49 7 constitution constitution NOUN issue-54 49 8 was be AUX issue-54 49 9 adopted adopt VERB issue-54 49 10 ( ( PUNCT issue-54 49 11 and and CCONJ issue-54 49 12 later later ADV issue-54 49 13 approved approve VERB issue-54 49 14 by by ADP issue-54 49 15 the the DET issue-54 49 16 polish polish ADJ issue-54 49 17 national national ADJ issue-54 49 18 assembly assembly NOUN issue-54 49 19 ) ) PUNCT issue-54 49 20 . . PUNCT issue-54 50 1 according accord VERB issue-54 50 2 to to ADP issue-54 50 3 the the DET issue-54 50 4 polish polish ADJ issue-54 50 5 constitution constitution NOUN issue-54 50 6 taxes taxis NOUN issue-54 50 7 can can AUX issue-54 50 8 be be AUX issue-54 50 9 imposed impose VERB issue-54 50 10 only only ADV issue-54 50 11 as as SCONJ issue-54 50 12 provided provide VERB issue-54 50 13 for for ADP issue-54 50 14 by by ADP issue-54 50 15 law law NOUN issue-54 50 16 and and CCONJ issue-54 50 17 can can AUX issue-54 50 18 not not PART issue-54 50 19 be be AUX issue-54 50 20 unreasonably unreasonably ADV issue-54 50 21 high high ADJ issue-54 50 22 . . PUNCT issue-54 51 1 however however ADV issue-54 51 2 until until ADP issue-54 51 3 now now ADV issue-54 51 4 the the DET issue-54 51 5 level level NOUN issue-54 51 6 of of ADP issue-54 51 7 taxation taxation NOUN issue-54 51 8 in in ADP issue-54 51 9 poland poland PROPN issue-54 51 10 is be AUX issue-54 51 11 still still ADV issue-54 51 12 relatively relatively ADV issue-54 51 13 high high ADJ issue-54 51 14 and and CCONJ issue-54 51 15 it it PRON issue-54 51 16 concerns concern VERB issue-54 51 17 both both DET issue-54 51 18 individuals individual NOUN issue-54 51 19 and and CCONJ issue-54 51 20 entities entity NOUN issue-54 51 21 . . PUNCT issue-54 52 1 there there PRON issue-54 52 2 are be VERB issue-54 52 3 grounds ground NOUN issue-54 52 4 for for ADP issue-54 52 5 it it PRON issue-54 52 6 as as SCONJ issue-54 52 7 the the DET issue-54 52 8 main main ADJ issue-54 52 9 sources source NOUN issue-54 52 10 for for ADP issue-54 52 11 reinforcing reinforce VERB issue-54 52 12 the the DET issue-54 52 13 budget budget NOUN issue-54 52 14 of of ADP issue-54 52 15 poland poland PROPN issue-54 52 16 are be AUX issue-54 52 17 : : PUNCT issue-54 52 18 ( ( PUNCT issue-54 52 19 1 1 X issue-54 52 20 ) ) PUNCT issue-54 52 21 indirect indirect ADJ issue-54 52 22 taxes taxis NOUN issue-54 52 23 ( ( PUNCT issue-54 52 24 including include VERB issue-54 52 25 , , PUNCT issue-54 52 26 vat vat NOUN issue-54 52 27 and and CCONJ issue-54 52 28 excise excise NOUN issue-54 52 29 taxes taxis NOUN issue-54 52 30 ) ) PUNCT issue-54 52 31 ; ; PUNCT issue-54 52 32 ( ( PUNCT issue-54 52 33 2 2 X issue-54 52 34 ) ) PUNCT issue-54 52 35 tax tax NOUN issue-54 52 36 payments payment NOUN issue-54 52 37 from from ADP issue-54 52 38 enterprises enterprise NOUN issue-54 52 39 ; ; PUNCT issue-54 52 40 ( ( PUNCT issue-54 52 41 3 3 X issue-54 52 42 ) ) PUNCT issue-54 52 43 tax tax NOUN issue-54 52 44 payments payment NOUN issue-54 52 45 from from ADP issue-54 52 46 individuals individual NOUN issue-54 52 47 . . PUNCT issue-54 53 1 other other ADJ issue-54 53 2 charges charge NOUN issue-54 53 3 and and CCONJ issue-54 53 4 payments payment NOUN issue-54 53 5 do do AUX issue-54 53 6 not not PART issue-54 53 7 significantly significantly ADV issue-54 53 8 affect affect VERB issue-54 53 9 the the DET issue-54 53 10 budget budget NOUN issue-54 53 11 . . PUNCT issue-54 54 1 however however ADV issue-54 54 2 today today NOUN issue-54 54 3 , , PUNCT issue-54 54 4 poland poland PROPN issue-54 54 5 integration integration NOUN issue-54 54 6 into into ADP issue-54 54 7 consolidated consolidated ADJ issue-54 54 8 european european ADJ issue-54 54 9 fiscal fiscal ADJ issue-54 54 10 space space NOUN issue-54 54 11 objectively objectively ADV issue-54 54 12 requires require VERB issue-54 54 13 serious serious ADJ issue-54 54 14 tax tax NOUN issue-54 54 15 reforms reform NOUN issue-54 54 16 and and CCONJ issue-54 54 17 adaptation adaptation NOUN issue-54 54 18 of of ADP issue-54 54 19 the the DET issue-54 54 20 tax tax NOUN issue-54 54 21 system system NOUN issue-54 54 22 to to ADP issue-54 54 23 the the DET issue-54 54 24 norms norm NOUN issue-54 54 25 of of ADP issue-54 54 26 european european ADJ issue-54 54 27 legislation legislation NOUN issue-54 54 28 ( ( PUNCT issue-54 54 29 table table NOUN issue-54 54 30 1 1 NUM issue-54 54 31 ) ) PUNCT issue-54 54 32 . . PUNCT issue-54 55 1 the the DET issue-54 55 2 period period NOUN issue-54 55 3 for for ADP issue-54 55 4 tax tax NOUN issue-54 55 5 transformations transformation NOUN issue-54 55 6 today today NOUN issue-54 55 7 does do AUX issue-54 55 8 not not PART issue-54 55 9 depend depend VERB issue-54 55 10 on on ADP issue-54 55 11 the the DET issue-54 55 12 expectations expectation NOUN issue-54 55 13 of of ADP issue-54 55 14 polish polish ADJ issue-54 55 15 authorities authority NOUN issue-54 55 16 and and CCONJ issue-54 55 17 the the DET issue-54 55 18 first first ADJ issue-54 55 19 steps step NOUN issue-54 55 20 in in ADP issue-54 55 21 this this DET issue-54 55 22 direction direction NOUN issue-54 55 23 have have AUX issue-54 55 24 already already ADV issue-54 55 25 been be AUX issue-54 55 26 made make VERB issue-54 55 27 ( ( PUNCT issue-54 55 28 bartosik bartosik NOUN issue-54 55 29 , , PUNCT issue-54 55 30 2012 2012 NUM issue-54 55 31 ) ) PUNCT issue-54 55 32 . . PUNCT issue-54 56 1 in in ADP issue-54 56 2 poland poland PROPN issue-54 56 3 there there PRON issue-54 56 4 is be VERB issue-54 56 5 a a DET issue-54 56 6 two two NUM issue-54 56 7 - - PUNCT issue-54 56 8 level level NOUN issue-54 56 9 taxation taxation NOUN issue-54 56 10 system system NOUN issue-54 56 11 consisting consist VERB issue-54 56 12 of of ADP issue-54 56 13 governmental governmental ADJ issue-54 56 14 taxes taxis NOUN issue-54 56 15 payable payable ADJ issue-54 56 16 to to ADP issue-54 56 17 the the DET issue-54 56 18 federal federal ADJ issue-54 56 19 budget budget NOUN issue-54 56 20 and and CCONJ issue-54 56 21 local local ADJ issue-54 56 22 taxes taxis NOUN issue-54 56 23 payable payable ADJ issue-54 56 24 to to ADP issue-54 56 25 local local ADJ issue-54 56 26 budgets budget NOUN issue-54 56 27 . . PUNCT issue-54 57 1 according accord VERB issue-54 57 2 to to ADP issue-54 57 3 the the DET issue-54 57 4 general general ADJ issue-54 57 5 rule rule NOUN issue-54 57 6 , , PUNCT issue-54 57 7 entities entity NOUN issue-54 57 8 and and CCONJ issue-54 57 9 individuals individual NOUN issue-54 57 10 who who PRON issue-54 57 11 are be AUX issue-54 57 12 not not PART issue-54 57 13 the the DET issue-54 57 14 residents resident NOUN issue-54 57 15 of of ADP issue-54 57 16 poland poland PROPN issue-54 57 17 , , PUNCT issue-54 57 18 are be AUX issue-54 57 19 subject subject ADJ issue-54 57 20 to to ADP issue-54 57 21 taxes taxis NOUN issue-54 57 22 equally equally ADV issue-54 57 23 as as SCONJ issue-54 57 24 the the DET issue-54 57 25 residents resident NOUN issue-54 57 26 of of ADP issue-54 57 27 poland poland PROPN issue-54 57 28 unless unless SCONJ issue-54 57 29 otherwise otherwise ADV issue-54 57 30 is be AUX issue-54 57 31 provided provide VERB issue-54 57 32 in in ADP issue-54 57 33 international international ADJ issue-54 57 34 agreements agreement NOUN issue-54 57 35 ratified ratify VERB issue-54 57 36 by by ADP issue-54 57 37 poland poland PROPN issue-54 57 38 . . PUNCT issue-54 58 1 the the DET issue-54 58 2 main main ADJ issue-54 58 3 taxes taxis NOUN issue-54 58 4 in in ADP issue-54 58 5 poland poland PROPN issue-54 58 6 are be AUX issue-54 58 7 profit profit NOUN issue-54 58 8 tax tax NOUN issue-54 58 9 , , PUNCT issue-54 58 10 income income NOUN issue-54 58 11 tax tax NOUN issue-54 58 12 , , PUNCT issue-54 58 13 value value NOUN issue-54 58 14 added add VERB issue-54 58 15 tax tax NOUN issue-54 58 16 , , PUNCT issue-54 58 17 excise excise NOUN issue-54 58 18 tax tax NOUN issue-54 58 19 ( ( PUNCT issue-54 58 20 fig fig NOUN issue-54 58 21 . . NOUN issue-54 58 22 1 1 NUM issue-54 58 23 ) ) PUNCT issue-54 58 24 . . PUNCT issue-54 59 1 entities entity NOUN issue-54 59 2 conducting conduct VERB issue-54 59 3 their their PRON issue-54 59 4 table table NOUN issue-54 59 5 1 1 NUM issue-54 59 6 overview overview NOUN issue-54 59 7 of of ADP issue-54 59 8 last last ADJ issue-54 59 9 tax tax NOUN issue-54 59 10 reforms reform NOUN issue-54 59 11 in in ADP issue-54 59 12 poland poland PROPN issue-54 59 13 corporate corporate ADJ issue-54 59 14 income income NOUN issue-54 59 15 tax tax NOUN issue-54 59 16 the the DET issue-54 59 17 corporate corporate ADJ issue-54 59 18 tax tax NOUN issue-54 59 19 was be AUX issue-54 59 20 extended extend VERB issue-54 59 21 to to PART issue-54 59 22 cover cover VERB issue-54 59 23 certain certain ADJ issue-54 59 24 types type NOUN issue-54 59 25 of of ADP issue-54 59 26 partnerships partnership NOUN issue-54 59 27 which which PRON issue-54 59 28 had have AUX issue-54 59 29 previously previously ADV issue-54 59 30 been be AUX issue-54 59 31 used use VERB issue-54 59 32 for for ADP issue-54 59 33 tax tax NOUN issue-54 59 34 avoidance avoidance NOUN issue-54 59 35 purposes purpose NOUN issue-54 59 36 . . PUNCT issue-54 60 1 vat vat VERB issue-54 60 2 the the DET issue-54 60 3 temporary temporary ADJ issue-54 60 4 increase increase NOUN issue-54 60 5 in in ADP issue-54 60 6 the the DET issue-54 60 7 standard standard ADJ issue-54 60 8 vat vat NOUN issue-54 60 9 rate rate NOUN issue-54 60 10 was be AUX issue-54 60 11 extended extend VERB issue-54 60 12 for for ADP issue-54 60 13 another another DET issue-54 60 14 three three NUM issue-54 60 15 - - PUNCT issue-54 60 16 year year NOUN issue-54 60 17 period period NOUN issue-54 60 18 ( ( PUNCT issue-54 60 19 until until ADP issue-54 60 20 the the DET issue-54 60 21 end end NOUN issue-54 60 22 of of ADP issue-54 60 23 2016 2016 NUM issue-54 60 24 ) ) PUNCT issue-54 60 25 . . PUNCT issue-54 61 1 excise excise NOUN issue-54 61 2 duties duty NOUN issue-54 61 3 and and CCONJ issue-54 61 4 other other ADJ issue-54 61 5 taxes taxis NOUN issue-54 61 6 on on ADP issue-54 61 7 energy energy NOUN issue-54 61 8 products product NOUN issue-54 61 9 and and CCONJ issue-54 61 10 electricity electricity NOUN issue-54 61 11 excise excise NOUN issue-54 61 12 duty duty NOUN issue-54 61 13 on on ADP issue-54 61 14 natural natural ADJ issue-54 61 15 gas gas NOUN issue-54 61 16 for for ADP issue-54 61 17 heating heating NOUN issue-54 61 18 was be AUX issue-54 61 19 introduced introduce VERB issue-54 61 20 , , PUNCT issue-54 61 21 with with ADP issue-54 61 22 effect effect NOUN issue-54 61 23 from from ADP issue-54 61 24 november november PROPN issue-54 61 25 2013 2013 NUM issue-54 61 26 . . PUNCT issue-54 62 1 excise excise NOUN issue-54 62 2 duties duty NOUN issue-54 62 3 on on ADP issue-54 62 4 alcohol alcohol NOUN issue-54 62 5 and and CCONJ issue-54 62 6 tobacco tobacco NOUN issue-54 62 7 excise excise NOUN issue-54 62 8 duties duty NOUN issue-54 62 9 on on ADP issue-54 62 10 tobacco tobacco NOUN issue-54 62 11 products product NOUN issue-54 62 12 were be AUX issue-54 62 13 increased increase VERB issue-54 62 14 by by ADP issue-54 62 15 5 5 NUM issue-54 62 16 % % NOUN issue-54 62 17 and and CCONJ issue-54 62 18 duties duty NOUN issue-54 62 19 on on ADP issue-54 62 20 alcohol alcohol NOUN issue-54 62 21 by by ADP issue-54 62 22 15 15 NUM issue-54 62 23 % % NOUN issue-54 62 24 . . PUNCT issue-54 63 1 other other ADJ issue-54 63 2 measures measure NOUN issue-54 63 3 in in ADP issue-54 63 4 april april PROPN issue-54 63 5 2015 2015 NUM issue-54 63 6 , , PUNCT issue-54 63 7 the the DET issue-54 63 8 government government NOUN issue-54 63 9 presented present VERB issue-54 63 10 a a DET issue-54 63 11 package package NOUN issue-54 63 12 of of ADP issue-54 63 13 further further ADJ issue-54 63 14 reforms reform NOUN issue-54 63 15 designed design VERB issue-54 63 16 to to PART issue-54 63 17 improve improve VERB issue-54 63 18 both both DET issue-54 63 19 tax tax NOUN issue-54 63 20 compliance compliance NOUN issue-54 63 21 and and CCONJ issue-54 63 22 the the DET issue-54 63 23 efficiency efficiency NOUN issue-54 63 24 of of ADP issue-54 63 25 tax tax NOUN issue-54 63 26 and and CCONJ issue-54 63 27 customs customs PROPN issue-54 63 28 administration administration NOUN issue-54 63 29 . . PUNCT issue-54 64 1 a a DET issue-54 64 2 consolidation consolidation NOUN issue-54 64 3 of of ADP issue-54 64 4 organizational organizational ADJ issue-54 64 5 functions function NOUN issue-54 64 6 within within ADP issue-54 64 7 the the DET issue-54 64 8 tax tax NOUN issue-54 64 9 administration administration NOUN issue-54 64 10 has have AUX issue-54 64 11 been be AUX issue-54 64 12 announced announce VERB issue-54 64 13 . . PUNCT issue-54 65 1 a a DET issue-54 65 2 single single ADJ issue-54 65 3 database database NOUN issue-54 65 4 of of ADP issue-54 65 5 tax tax NOUN issue-54 65 6 identification identification NOUN issue-54 65 7 numbers number NOUN issue-54 65 8 was be AUX issue-54 65 9 introduced introduce VERB issue-54 65 10 to to PART issue-54 65 11 replace replace VERB issue-54 65 12 the the DET issue-54 65 13 local local ADJ issue-54 65 14 databases database NOUN issue-54 65 15 managed manage VERB issue-54 65 16 by by ADP issue-54 65 17 the the DET issue-54 65 18 tax tax NOUN issue-54 65 19 offices office NOUN issue-54 65 20 . . PUNCT issue-54 66 1 source source NOUN issue-54 66 2 : : PUNCT issue-54 66 3 ( ( PUNCT issue-54 66 4 tax tax NOUN issue-54 66 5 reforms reform NOUN issue-54 66 6 in in ADP issue-54 66 7 eu eu PROPN issue-54 66 8 member member NOUN issue-54 66 9 states states PROPN issue-54 66 10 / / SYM issue-54 66 11 publications publication NOUN issue-54 66 12 office office NOUN issue-54 66 13 of of ADP issue-54 66 14 the the DET issue-54 66 15 european european PROPN issue-54 66 16 union union PROPN issue-54 66 17 – – PUNCT issue-54 66 18 2014 2014 NUM issue-54 66 19 report report NOUN issue-54 66 20 ) ) PUNCT issue-54 66 21 baltic baltic ADJ issue-54 66 22 journal journal PROPN issue-54 66 23 of of ADP issue-54 66 24 economic economic ADJ issue-54 66 25 studies study NOUN issue-54 66 26 6 6 NUM issue-54 66 27 vol vol NOUN issue-54 66 28 . . PROPN issue-54 67 1 2 2 NUM issue-54 67 2 , , PUNCT issue-54 67 3 no no INTJ issue-54 67 4 . . NOUN issue-54 67 5 1 1 NUM issue-54 67 6 , , PUNCT issue-54 67 7 2016 2016 NUM issue-54 67 8 business business NOUN issue-54 67 9 on on ADP issue-54 67 10 the the DET issue-54 67 11 territory territory NOUN issue-54 67 12 of of ADP issue-54 67 13 poland poland PROPN issue-54 67 14 or or CCONJ issue-54 67 15 raising raise VERB issue-54 67 16 revenues revenue NOUN issue-54 67 17 on on ADP issue-54 67 18 its its PRON issue-54 67 19 territory territory NOUN issue-54 67 20 must must AUX issue-54 67 21 be be AUX issue-54 67 22 registered register VERB issue-54 67 23 in in ADP issue-54 67 24 appropriate appropriate ADJ issue-54 67 25 tax tax NOUN issue-54 67 26 authority authority NOUN issue-54 67 27 and and CCONJ issue-54 67 28 obtain obtain VERB issue-54 67 29 identification identification NOUN issue-54 67 30 tax tax NOUN issue-54 67 31 number number NOUN issue-54 67 32 . . PUNCT issue-54 68 1 fig fig NOUN issue-54 68 2 . . PUNCT issue-54 69 1 1 1 X issue-54 69 2 . . X issue-54 69 3 eu eu PROPN issue-54 69 4 & & CCONJ issue-54 69 5 efta efta PROPN issue-54 69 6 ( ( PUNCT issue-54 69 7 number number NOUN issue-54 69 8 of of ADP issue-54 69 9 tax tax NOUN issue-54 69 10 payments payment NOUN issue-54 69 11 ) ) PUNCT issue-54 69 12 source source NOUN issue-54 69 13 : : PUNCT issue-54 69 14 ( ( PUNCT issue-54 69 15 pricewaterhousecoopers pricewaterhousecooper NOUN issue-54 69 16 ’ ' PUNCT issue-54 69 17 research research NOUN issue-54 69 18 / / PUNCT issue-54 69 19 the the DET issue-54 69 20 world world PROPN issue-54 69 21 bank bank PROPN issue-54 69 22 and and CCONJ issue-54 69 23 international international ADJ issue-54 69 24 finance finance NOUN issue-54 69 25 corporation corporation NOUN issue-54 69 26 – – PUNCT issue-54 69 27 paying pay VERB issue-54 69 28 taxes taxis NOUN issue-54 69 29 2015–2014 2015–2014 NUM issue-54 69 30 edition edition NOUN issue-54 69 31 ) ) PUNCT issue-54 69 32 tax tax NOUN issue-54 69 33 administration administration NOUN issue-54 69 34 system system NOUN issue-54 69 35 in in ADP issue-54 69 36 poland poland PROPN issue-54 69 37 has have VERB issue-54 69 38 several several ADJ issue-54 69 39 levels level NOUN issue-54 69 40 : : PUNCT issue-54 69 41 ( ( PUNCT issue-54 69 42 1 1 X issue-54 69 43 ) ) PUNCT issue-54 69 44 local local ADJ issue-54 69 45 tax tax NOUN issue-54 69 46 authorities/ authorities/ NUM issue-54 69 47 regulatory regulatory ADJ issue-54 69 48 tax tax NOUN issue-54 69 49 authorities authority NOUN issue-54 69 50 which which PRON issue-54 69 51 control control VERB issue-54 69 52 tax tax NOUN issue-54 69 53 payments payment NOUN issue-54 69 54 on on ADP issue-54 69 55 their their PRON issue-54 69 56 territory territory NOUN issue-54 69 57 and and CCONJ issue-54 69 58 are be AUX issue-54 69 59 authorized authorize VERB issue-54 69 60 to to PART issue-54 69 61 accept accept VERB issue-54 69 62 individual individual ADJ issue-54 69 63 administrative administrative ADJ issue-54 69 64 acts act NOUN issue-54 69 65 ( ( PUNCT issue-54 69 66 explanatory explanatory ADJ issue-54 69 67 statements statement NOUN issue-54 69 68 ) ) PUNCT issue-54 69 69 regarding regard VERB issue-54 69 70 taxpayers taxpayer NOUN issue-54 69 71 applications application NOUN issue-54 69 72 . . PUNCT issue-54 70 1 however however ADV issue-54 70 2 these these DET issue-54 70 3 statements statement NOUN issue-54 70 4 are be AUX issue-54 70 5 only only ADV issue-54 70 6 of of ADP issue-54 70 7 recommended recommended ADJ issue-54 70 8 nature nature NOUN issue-54 70 9 ; ; PUNCT issue-54 70 10 ( ( PUNCT issue-54 70 11 2 2 X issue-54 70 12 ) ) PUNCT issue-54 70 13     SPACE issue-54 70 14 tax tax NOUN issue-54 70 15 chambers chamber NOUN issue-54 70 16 controlling control VERB issue-54 70 17 tax tax NOUN issue-54 70 18 authorities authority NOUN issue-54 70 19 and and CCONJ issue-54 70 20 they they PRON issue-54 70 21 are be AUX issue-54 70 22 authorized authorize VERB issue-54 70 23 to to PART issue-54 70 24 review review VERB issue-54 70 25 decisions decision NOUN issue-54 70 26 adopted adopt VERB issue-54 70 27 by by ADP issue-54 70 28 these these DET issue-54 70 29 authorities authority NOUN issue-54 70 30 ( ( PUNCT issue-54 70 31 raczkowski raczkowski ADJ issue-54 70 32 , , PUNCT issue-54 70 33 2015 2015 NUM issue-54 70 34 ) ) PUNCT issue-54 70 35 ; ; PUNCT issue-54 70 36 ( ( PUNCT issue-54 70 37 3 3 X issue-54 70 38 ) ) PUNCT issue-54 70 39 ministry ministry NOUN issue-54 70 40 of of ADP issue-54 70 41 finances finance NOUN issue-54 70 42 controlling control VERB issue-54 70 43 the the DET issue-54 70 44 state state NOUN issue-54 70 45 of of ADP issue-54 70 46 tax tax NOUN issue-54 70 47 system system NOUN issue-54 70 48 in in ADP issue-54 70 49 poland poland PROPN issue-54 70 50 in in ADP issue-54 70 51 general general ADJ issue-54 70 52 and and CCONJ issue-54 70 53 it it PRON issue-54 70 54 has have VERB issue-54 70 55 authority authority NOUN issue-54 70 56 to to PART issue-54 70 57 give give VERB issue-54 70 58 official official ADJ issue-54 70 59 interpretation interpretation NOUN issue-54 70 60 of of ADP issue-54 70 61 tax tax NOUN issue-54 70 62 legislation legislation NOUN issue-54 70 63 . . PUNCT issue-54 71 1 3 3 X issue-54 71 2 . . X issue-54 71 3 overall overall ADJ issue-54 71 4 trends trend NOUN issue-54 71 5 in in ADP issue-54 71 6 tax tax NOUN issue-54 71 7 optimization optimization NOUN issue-54 71 8 in in ADP issue-54 71 9 poland poland PROPN issue-54 71 10 the the DET issue-54 71 11 overall overall ADJ issue-54 71 12 tax tax NOUN issue-54 71 13 burden burden NOUN issue-54 71 14 in in ADP issue-54 71 15 2012 2012 NUM issue-54 71 16 remained remain VERB issue-54 71 17 close close ADV issue-54 71 18 to to ADP issue-54 71 19 2011 2011 NUM issue-54 71 20 level level NOUN issue-54 71 21 at at ADP issue-54 71 22 32.5 32.5 NUM issue-54 71 23 % % NOUN issue-54 71 24 of of ADP issue-54 71 25 gdp gdp NOUN issue-54 71 26 ( ( PUNCT issue-54 71 27 increase increase NOUN issue-54 71 28 of of ADP issue-54 71 29 0.2 0.2 NUM issue-54 71 30 % % NOUN issue-54 71 31 ) ) PUNCT issue-54 71 32 , , PUNCT issue-54 71 33 and and CCONJ issue-54 71 34 remained remain VERB issue-54 71 35 nearly nearly ADV issue-54 71 36 7 7 NUM issue-54 71 37 percentage percentage NOUN issue-54 71 38 points point NOUN issue-54 71 39 below below ADP issue-54 71 40 the the DET issue-54 71 41 eu-28 eu-28 ADJ issue-54 71 42 weighted weight VERB issue-54 71 43 average average ADJ issue-54 71 44 ( ( PUNCT issue-54 71 45 39.4 39.4 NUM issue-54 71 46 % % NOUN issue-54 71 47 ) ) PUNCT issue-54 71 48 . . PUNCT issue-54 72 1 among among ADP issue-54 72 2 neighbouring neighbouring ADJ issue-54 72 3 countries country NOUN issue-54 72 4 , , PUNCT issue-54 72 5 this this DET issue-54 72 6 value value NOUN issue-54 72 7 is be AUX issue-54 72 8 higher high ADJ issue-54 72 9 than than ADP issue-54 72 10 in in ADP issue-54 72 11 slovakia slovakia PROPN issue-54 72 12 ( ( PUNCT issue-54 72 13 28.3 28.3 NUM issue-54 72 14 % % NOUN issue-54 72 15 ) ) PUNCT issue-54 72 16 , , PUNCT issue-54 72 17 but but CCONJ issue-54 72 18 lower low ADJ issue-54 72 19 than than ADP issue-54 72 20 the the DET issue-54 72 21 tax tax NOUN issue-54 72 22 - - PUNCT issue-54 72 23 to to ADP issue-54 72 24 - - PUNCT issue-54 72 25 gdp gdp NOUN issue-54 72 26 ratios ratio NOUN issue-54 72 27 in in ADP issue-54 72 28 the the DET issue-54 72 29 czech czech PROPN issue-54 72 30 republic republic NOUN issue-54 72 31 ( ( PUNCT issue-54 72 32 35 35 NUM issue-54 72 33 % % NOUN issue-54 72 34 ) ) PUNCT issue-54 72 35 , , PUNCT issue-54 72 36 hungary hungary PROPN issue-54 72 37 ( ( PUNCT issue-54 72 38 39.2 39.2 NUM issue-54 72 39 % % NOUN issue-54 72 40 ) ) PUNCT issue-54 72 41 and and CCONJ issue-54 72 42 germany germany PROPN issue-54 72 43 ( ( PUNCT issue-54 72 44 39.1 39.1 NUM issue-54 72 45 % % NOUN issue-54 72 46 ) ) PUNCT issue-54 72 47 . . PUNCT issue-54 73 1 indirect indirect ADJ issue-54 73 2 taxes taxis NOUN issue-54 73 3 ( ( PUNCT issue-54 73 4 13.1 13.1 NUM issue-54 73 5 % % NOUN issue-54 73 6 of of ADP issue-54 73 7 gdp gdp NOUN issue-54 73 8 ) ) PUNCT issue-54 73 9 accounted account VERB issue-54 73 10 for for ADP issue-54 73 11 40.4 40.4 NUM issue-54 73 12 % % NOUN issue-54 73 13 of of ADP issue-54 73 14 total total ADJ issue-54 73 15 tax tax NOUN issue-54 73 16 receipts receipt NOUN issue-54 73 17 and and CCONJ issue-54 73 18 continue continue VERB issue-54 73 19 to to PART issue-54 73 20 play play VERB issue-54 73 21 a a DET issue-54 73 22 more more ADV issue-54 73 23 important important ADJ issue-54 73 24 role role NOUN issue-54 73 25 than than ADP issue-54 73 26 direct direct ADJ issue-54 73 27 taxes taxis NOUN issue-54 73 28 , , PUNCT issue-54 73 29 which which PRON issue-54 73 30 in in ADP issue-54 73 31 2012 2012 NUM issue-54 73 32 raised raise VERB issue-54 73 33 22.3 22.3 NUM issue-54 73 34 % % NOUN issue-54 73 35 of of ADP issue-54 73 36 total total ADJ issue-54 73 37 tax tax NOUN issue-54 73 38 revenues revenue NOUN issue-54 73 39 . . PUNCT issue-54 74 1 this this DET issue-54 74 2 trend trend NOUN issue-54 74 3 goes go VERB issue-54 74 4 against against ADP issue-54 74 5 the the DET issue-54 74 6 eu-28 eu-28 ADJ issue-54 74 7 trend trend NOUN issue-54 74 8 where where SCONJ issue-54 74 9 indirect indirect ADJ issue-54 74 10 and and CCONJ issue-54 74 11 direct direct ADJ issue-54 74 12 taxes taxis NOUN issue-54 74 13 make make VERB issue-54 74 14 up up ADP issue-54 74 15 respectively respectively ADV issue-54 74 16 34.5 34.5 NUM issue-54 74 17 % % NOUN issue-54 74 18 and and CCONJ issue-54 74 19 33.4 33.4 NUM issue-54 74 20 % % NOUN issue-54 74 21 of of ADP issue-54 74 22 total total ADJ issue-54 74 23 taxes taxis NOUN issue-54 74 24 . . PUNCT issue-54 75 1 however however ADV issue-54 75 2 , , PUNCT issue-54 75 3 the the DET issue-54 75 4 trend trend NOUN issue-54 75 5 could could AUX issue-54 75 6 be be AUX issue-54 75 7 at at ADP issue-54 75 8 a a DET issue-54 75 9 turning turning NOUN issue-54 75 10 point point NOUN issue-54 75 11 as as ADP issue-54 75 12 , , PUNCT issue-54 75 13 in in ADP issue-54 75 14 2012 2012 NUM issue-54 75 15 , , PUNCT issue-54 75 16 the the DET issue-54 75 17 indirect indirect ADJ issue-54 75 18 tax tax NOUN issue-54 75 19 share share NOUN issue-54 75 20 dropped drop VERB issue-54 75 21 by by ADP issue-54 75 22 nearly nearly ADV issue-54 75 23 3 3 NUM issue-54 75 24 % % NOUN issue-54 75 25 compared compare VERB issue-54 75 26 to to ADP issue-54 75 27 2011 2011 NUM issue-54 75 28 , , PUNCT issue-54 75 29 whilst whilst SCONJ issue-54 75 30 the the DET issue-54 75 31 share share NOUN issue-54 75 32 of of ADP issue-54 75 33 direct direct ADJ issue-54 75 34 tax tax NOUN issue-54 75 35 rose rise VERB issue-54 75 36 nearly nearly ADV issue-54 75 37 by by ADP issue-54 75 38 1 1 NUM issue-54 75 39 % % NOUN issue-54 75 40 . . PUNCT issue-54 76 1 social social ADJ issue-54 76 2 contributions contribution NOUN issue-54 76 3 ( ( PUNCT issue-54 76 4 12.3 12.3 NUM issue-54 76 5 % % NOUN issue-54 76 6 of of ADP issue-54 76 7 gdp gdp NOUN issue-54 76 8 ) ) PUNCT issue-54 76 9 accounted account VERB issue-54 76 10 for for ADP issue-54 76 11 well well ADV issue-54 76 12 over over ADP issue-54 76 13 a a DET issue-54 76 14 third third NOUN issue-54 76 15 of of ADP issue-54 76 16 total total ADJ issue-54 76 17 tax tax NOUN issue-54 76 18 revenues revenue NOUN issue-54 76 19 in in ADP issue-54 76 20 2012 2012 NUM issue-54 76 21 ( ( PUNCT issue-54 76 22 37.7 37.7 NUM issue-54 76 23 % % NOUN issue-54 76 24 ) ) PUNCT issue-54 76 25 , , PUNCT issue-54 76 26 which which PRON issue-54 76 27 is be AUX issue-54 76 28 5.4 5.4 NUM issue-54 76 29 percentage percentage NOUN issue-54 76 30 points point NOUN issue-54 76 31 above above ADP issue-54 76 32 the the DET issue-54 76 33 eu-27 eu-27 ADJ issue-54 76 34 average average NOUN issue-54 76 35 ( ( PUNCT issue-54 76 36 32.4 32.4 NUM issue-54 76 37 % % NOUN issue-54 76 38 ) ) PUNCT issue-54 76 39 ( ( PUNCT issue-54 76 40 eurostat eurostat PROPN issue-54 76 41 statistical statistical ADJ issue-54 76 42 books book NOUN issue-54 76 43 , , PUNCT issue-54 76 44 2014 2014 NUM issue-54 76 45 ) ) PUNCT issue-54 76 46 . . PUNCT issue-54 77 1 the the DET issue-54 77 2 share share NOUN issue-54 77 3 of of ADP issue-54 77 4 receipts receipt NOUN issue-54 77 5 is be AUX issue-54 77 6 collected collect VERB issue-54 77 7 by by ADP issue-54 77 8 the the DET issue-54 77 9 decentralized decentralized ADJ issue-54 77 10 administration administration NOUN issue-54 77 11 has have AUX issue-54 77 12 been be AUX issue-54 77 13 increasing increase VERB issue-54 77 14 steadily steadily ADV issue-54 77 15 since since SCONJ issue-54 77 16 the the DET issue-54 77 17 major major ADJ issue-54 77 18 administrative administrative ADJ issue-54 77 19 reform reform NOUN issue-54 77 20 of of ADP issue-54 77 21 1999 1999 NUM issue-54 77 22 and and CCONJ issue-54 77 23 the the DET issue-54 77 24 local local ADJ issue-54 77 25 finance finance NOUN issue-54 77 26 law law NOUN issue-54 77 27 enacted enact VERB issue-54 77 28 in in ADP issue-54 77 29 2004 2004 NUM issue-54 77 30 ( ( PUNCT issue-54 77 31 9.1 9.1 NUM issue-54 77 32 % % NOUN issue-54 77 33 in in ADP issue-54 77 34 1999 1999 NUM issue-54 77 35 ) ) PUNCT issue-54 77 36 . . PUNCT issue-54 78 1 it it PRON issue-54 78 2 has have AUX issue-54 78 3 remained remain VERB issue-54 78 4 stable stable ADJ issue-54 78 5 since since SCONJ issue-54 78 6 2007 2007 NUM issue-54 78 7 , , PUNCT issue-54 78 8 oscillating oscillate VERB issue-54 78 9 around around ADV issue-54 78 10 13 13 NUM issue-54 78 11 % % NOUN issue-54 78 12 ( ( PUNCT issue-54 78 13 12.7 12.7 NUM issue-54 78 14 % % NOUN issue-54 78 15 in in ADP issue-54 78 16 2012 2012 NUM issue-54 78 17 ) ) PUNCT issue-54 78 18 . . PUNCT issue-54 79 1 the the DET issue-54 79 2 allocation allocation NOUN issue-54 79 3 to to ADP issue-54 79 4 the the DET issue-54 79 5 central central ADJ issue-54 79 6 government government NOUN issue-54 79 7 ( ( PUNCT issue-54 79 8 49.2 49.2 NUM issue-54 79 9 % % NOUN issue-54 79 10 in in ADP issue-54 79 11 2012 2012 NUM issue-54 79 12 ) ) PUNCT issue-54 79 13 has have AUX issue-54 79 14 also also ADV issue-54 79 15 remained remain VERB issue-54 79 16 stable stable ADJ issue-54 79 17 in in ADP issue-54 79 18 the the DET issue-54 79 19 period period NOUN issue-54 79 20 under under ADP issue-54 79 21 consideration consideration NOUN issue-54 79 22 . . PUNCT issue-54 80 1 the the DET issue-54 80 2 share share NOUN issue-54 80 3 accruing accrue VERB issue-54 80 4 to to ADP issue-54 80 5 social social ADJ issue-54 80 6 security security NOUN issue-54 80 7 funds fund NOUN issue-54 80 8 stopped stop VERB issue-54 80 9 a a DET issue-54 80 10 downward downward ADJ issue-54 80 11 trend trend NOUN issue-54 80 12 in in ADP issue-54 80 13 2011 2011 NUM issue-54 80 14 , , PUNCT issue-54 80 15 when when SCONJ issue-54 80 16 it it PRON issue-54 80 17 stood stand VERB issue-54 80 18 at at ADP issue-54 80 19 35.0 35.0 NUM issue-54 80 20 % % NOUN issue-54 80 21 and and CCONJ issue-54 80 22 increased increase VERB issue-54 80 23 to to ADP issue-54 80 24 37.4 37.4 NUM issue-54 80 25 % % NOUN issue-54 80 26 in in ADP issue-54 80 27 2012 2012 NUM issue-54 80 28 . . PUNCT issue-54 81 1 the the DET issue-54 81 2 overall overall ADJ issue-54 81 3 tax tax NOUN issue-54 81 4 burden burden NOUN issue-54 81 5 decreased decrease VERB issue-54 81 6 progressively progressively ADV issue-54 81 7 from from ADP issue-54 81 8 37.1 37.1 NUM issue-54 81 9 % % NOUN issue-54 81 10 of of ADP issue-54 81 11 gdp gdp NOUN issue-54 81 12 in in ADP issue-54 81 13 1995 1995 NUM issue-54 81 14 to to ADP issue-54 81 15 31.5 31.5 NUM issue-54 81 16 % % NOUN issue-54 81 17 in in ADP issue-54 81 18 2004 2004 NUM issue-54 81 19 , , PUNCT issue-54 81 20 reflecting reflect VERB issue-54 81 21 mostly mostly ADV issue-54 81 22 the the DET issue-54 81 23 reduction reduction NOUN issue-54 81 24 of of ADP issue-54 81 25 statutory statutory ADJ issue-54 81 26 tax tax NOUN issue-54 81 27 rates rate NOUN issue-54 81 28 . . PUNCT issue-54 82 1 in in ADP issue-54 82 2 contrast contrast NOUN issue-54 82 3 , , PUNCT issue-54 82 4 the the DET issue-54 82 5 2005 2005 NUM issue-54 82 6 – – PUNCT issue-54 82 7 07 07 NUM issue-54 82 8 period period NOUN issue-54 82 9 was be AUX issue-54 82 10 characterized characterize VERB issue-54 82 11 by by ADP issue-54 82 12 an an DET issue-54 82 13 increase increase NOUN issue-54 82 14 in in ADP issue-54 82 15 the the DET issue-54 82 16 tax tax NOUN issue-54 82 17 - - PUNCT issue-54 82 18 togdp togdp NOUN issue-54 82 19 ratio ratio NOUN issue-54 82 20 , , PUNCT issue-54 82 21 which which PRON issue-54 82 22 reached reach VERB issue-54 82 23 a a DET issue-54 82 24 level level NOUN issue-54 82 25 of of ADP issue-54 82 26 34.8 34.8 NUM issue-54 82 27 % % NOUN issue-54 82 28 in in ADP issue-54 82 29 2007 2007 NUM issue-54 82 30 . . PUNCT issue-54 83 1 this this DET issue-54 83 2 strong strong ADJ issue-54 83 3 upward upward ADJ issue-54 83 4 trend trend NOUN issue-54 83 5 was be AUX issue-54 83 6 driven drive VERB issue-54 83 7 mostly mostly ADV issue-54 83 8 by by ADP issue-54 83 9 an an DET issue-54 83 10 increase increase NOUN issue-54 83 11 of of ADP issue-54 83 12 vat vat NOUN issue-54 83 13 revenues revenue NOUN issue-54 83 14 as as ADP issue-54 83 15 a a DET issue-54 83 16 result result NOUN issue-54 83 17 of of ADP issue-54 83 18 a a DET issue-54 83 19 strong strong ADJ issue-54 83 20 domestic domestic ADJ issue-54 83 21 consumption consumption NOUN issue-54 83 22 , , PUNCT issue-54 83 23 and and CCONJ issue-54 83 24 by by ADP issue-54 83 25 robust robust ADJ issue-54 83 26 growth growth NOUN issue-54 83 27 of of ADP issue-54 83 28 pit pit NOUN issue-54 83 29 revenue revenue NOUN issue-54 83 30 due due ADP issue-54 83 31 to to ADP issue-54 83 32 the the DET issue-54 83 33 rise rise NOUN issue-54 83 34 of of ADP issue-54 83 35 employment employment NOUN issue-54 83 36 . . PUNCT issue-54 84 1 the the DET issue-54 84 2 tax tax NOUN issue-54 84 3 - - PUNCT issue-54 84 4 to to ADP issue-54 84 5 - - PUNCT issue-54 84 6 gdp gdp NOUN issue-54 84 7 ratio ratio NOUN issue-54 84 8 has have AUX issue-54 84 9 decreased decrease VERB issue-54 84 10 between between ADP issue-54 84 11 2008 2008 NUM issue-54 84 12 and and CCONJ issue-54 84 13 2009 2009 NUM issue-54 84 14 , , PUNCT issue-54 84 15 mostly mostly ADV issue-54 84 16 due due ADP issue-54 84 17 to to ADP issue-54 84 18 the the DET issue-54 84 19 changes change NOUN issue-54 84 20 in in ADP issue-54 84 21 pit pit NOUN issue-54 84 22 which which PRON issue-54 84 23 implied imply VERB issue-54 84 24 a a DET issue-54 84 25 net net ADJ issue-54 84 26 loss loss NOUN issue-54 84 27 of of ADP issue-54 84 28 the the DET issue-54 84 29 budget budget NOUN issue-54 84 30 revenue revenue NOUN issue-54 84 31 coming come VERB issue-54 84 32 from from ADP issue-54 84 33 direct direct ADJ issue-54 84 34 taxes taxis NOUN issue-54 84 35 . . PUNCT issue-54 85 1 over over ADP issue-54 85 2 the the DET issue-54 85 3 last last ADJ issue-54 85 4 three three NUM issue-54 85 5 years year NOUN issue-54 85 6 the the DET issue-54 85 7 tax tax NOUN issue-54 85 8 - - PUNCT issue-54 85 9 to to ADP issue-54 85 10 - - PUNCT issue-54 85 11 gdp gdp NOUN issue-54 85 12 ratio ratio NOUN issue-54 85 13 slightly slightly ADV issue-54 85 14 increased increase VERB issue-54 85 15 from from ADP issue-54 85 16 31.8 31.8 NUM issue-54 85 17 % % NOUN issue-54 85 18 in in ADP issue-54 85 19 2009–10 2009–10 NOUN issue-54 85 20 through through ADP issue-54 85 21 32.3 32.3 NUM issue-54 85 22 % % NOUN issue-54 85 23 in in ADP issue-54 85 24 2011 2011 NUM issue-54 85 25 to to ADP issue-54 85 26 32.5 32.5 NUM issue-54 85 27 % % NOUN issue-54 85 28 in in ADP issue-54 85 29 2012 2012 NUM issue-54 85 30 , , PUNCT issue-54 85 31 perhaps perhaps ADV issue-54 85 32 in in ADP issue-54 85 33 relation relation NOUN issue-54 85 34 to to ADP issue-54 85 35 the the DET issue-54 85 36 increase increase NOUN issue-54 85 37 by by ADP issue-54 85 38 1 1 NUM issue-54 85 39 percentage percentage NOUN issue-54 85 40 point point NOUN issue-54 85 41 of of ADP issue-54 85 42 statutory statutory ADJ issue-54 85 43 vat vat NOUN issue-54 85 44 rates rate NOUN issue-54 85 45 that that PRON issue-54 85 46 occurred occur VERB issue-54 85 47 in in ADP issue-54 85 48 2011 2011 NUM issue-54 85 49 . . PUNCT issue-54 86 1 indeed indeed ADV issue-54 86 2 vat vat NOUN issue-54 86 3 revenues revenue NOUN issue-54 86 4 increased increase VERB issue-54 86 5 by by ADP issue-54 86 6 11.8 11.8 NUM issue-54 86 7 % % NOUN issue-54 86 8 in in ADP issue-54 86 9 2011 2011 NUM issue-54 86 10 ( ( PUNCT issue-54 86 11 and and CCONJ issue-54 86 12 by by ADP issue-54 86 13 10.2 10.2 NUM issue-54 86 14 % % NOUN issue-54 86 15 in in ADP issue-54 86 16 2010 2010 NUM issue-54 86 17 ) ) PUNCT issue-54 86 18 , , PUNCT issue-54 86 19 while while SCONJ issue-54 86 20 they they PRON issue-54 86 21 dropped drop VERB issue-54 86 22 by by ADP issue-54 86 23 5.1 5.1 NUM issue-54 86 24 % % NOUN issue-54 86 25 in in ADP issue-54 86 26 2012 2012 NUM issue-54 86 27 comparing compare VERB issue-54 86 28 to to ADP issue-54 86 29 2011 2011 NUM issue-54 86 30 . . PUNCT issue-54 87 1 moreover moreover ADV issue-54 87 2 , , PUNCT issue-54 87 3 the the DET issue-54 87 4 vat vat NOUN issue-54 87 5 revenue revenue NOUN issue-54 87 6 to to ADP issue-54 87 7 gdp gdp NOUN issue-54 87 8 ratio ratio NOUN issue-54 87 9 decreased decrease VERB issue-54 87 10 from from ADP issue-54 87 11 8.0 8.0 NUM issue-54 87 12 % % NOUN issue-54 87 13 in in ADP issue-54 87 14 2011 2011 NUM issue-54 87 15 to to ADP issue-54 87 16 7.3 7.3 NUM issue-54 87 17 % % NOUN issue-54 87 18 in in ADP issue-54 87 19 2012 2012 NUM issue-54 87 20 ( ( PUNCT issue-54 87 21 european european PROPN issue-54 87 22 commission commission PROPN issue-54 87 23 , , PUNCT issue-54 87 24 2014 2014 NUM issue-54 87 25 ) ) PUNCT issue-54 87 26 . . PUNCT issue-54 88 1 the the DET issue-54 88 2 consumption consumption NOUN issue-54 88 3 taxes taxis NOUN issue-54 88 4 in in ADP issue-54 88 5 poland poland PROPN issue-54 88 6 mirror mirror VERB issue-54 88 7 the the DET issue-54 88 8 eu eu PROPN issue-54 88 9 trend trend NOUN issue-54 88 10 ; ; PUNCT issue-54 88 11 after after ADP issue-54 88 12 their their PRON issue-54 88 13 2009 2009 NUM issue-54 88 14 slight slight ADJ issue-54 88 15 decrease decrease NOUN issue-54 88 16 to to ADP issue-54 88 17 11.7 11.7 NUM issue-54 88 18 % % NOUN issue-54 88 19 of of ADP issue-54 88 20 gdp gdp NOUN issue-54 88 21 they they PRON issue-54 88 22 bounced bounce VERB issue-54 88 23 back back ADV issue-54 88 24 in in ADP issue-54 88 25 2010 2010 NUM issue-54 88 26 to to ADP issue-54 88 27 the the DET issue-54 88 28 level level NOUN issue-54 88 29 of of ADP issue-54 88 30 12.5 12.5 NUM issue-54 88 31 % % NOUN issue-54 88 32 of of ADP issue-54 88 33 gdp gdp NOUN issue-54 88 34 and and CCONJ issue-54 88 35 continued continue VERB issue-54 88 36 to to PART issue-54 88 37 rise rise VERB issue-54 88 38 to to ADP issue-54 88 39 12.6 12.6 NUM issue-54 88 40 % % NOUN issue-54 88 41 in in ADP issue-54 88 42 2011 2011 NUM issue-54 88 43 . . PUNCT issue-54 89 1 however however ADV issue-54 89 2 , , PUNCT issue-54 89 3 in in ADP issue-54 89 4 2012 2012 NUM issue-54 89 5 the the DET issue-54 89 6 index index NOUN issue-54 89 7 of of ADP issue-54 89 8 consumption consumption NOUN issue-54 89 9 taxes taxis NOUN issue-54 89 10 decreased decrease VERB issue-54 89 11 to to ADP issue-54 89 12 11.8 11.8 NUM issue-54 89 13 % % NOUN issue-54 89 14 of of ADP issue-54 89 15 gdp gdp NOUN issue-54 89 16 ( ( PUNCT issue-54 89 17 whereas whereas SCONJ issue-54 89 18 the the DET issue-54 89 19 eu-28 eu-28 ADJ issue-54 89 20 weighted weight VERB issue-54 89 21 average average NOUN issue-54 89 22 remained remain VERB issue-54 89 23 stable stable ADJ issue-54 89 24 in in ADP issue-54 89 25 2011 2011 NUM issue-54 89 26 and and CCONJ issue-54 89 27 2012 2012 NUM issue-54 89 28 at at ADP issue-54 89 29 the the DET issue-54 89 30 level level NOUN issue-54 89 31 of of ADP issue-54 89 32 11.2 11.2 NUM issue-54 89 33 % % NOUN issue-54 89 34 ) ) PUNCT issue-54 89 35 . . PUNCT issue-54 90 1 this this PRON issue-54 90 2 is be AUX issue-54 90 3 reflected reflect VERB issue-54 90 4 as as ADV issue-54 90 5 well well ADV issue-54 90 6 in in ADP issue-54 90 7 the the DET issue-54 90 8 corresponding corresponding ADJ issue-54 90 9 itr itr NOUN issue-54 90 10 , , PUNCT issue-54 90 11 which which PRON issue-54 90 12 stood stand VERB issue-54 90 13 at at ADP issue-54 90 14 19.3 19.3 NUM issue-54 90 15 % % NOUN issue-54 90 16 in in ADP issue-54 90 17 2009 2009 NUM issue-54 90 18 ( ( PUNCT issue-54 90 19 lowest low ADJ issue-54 90 20 since since SCONJ issue-54 90 21 2004 2004 NUM issue-54 90 22 ) ) PUNCT issue-54 90 23 , , PUNCT issue-54 90 24 but but CCONJ issue-54 90 25 bounced bounce VERB issue-54 90 26 back back ADV issue-54 90 27 to to ADP issue-54 90 28 20.5 20.5 NUM issue-54 90 29 % % NOUN issue-54 90 30 in in ADP issue-54 90 31 2010 2010 NUM issue-54 90 32 and and CCONJ issue-54 90 33 20.8 20.8 NUM issue-54 90 34 % % NOUN issue-54 90 35 in in ADP issue-54 90 36 2011 2011 NUM issue-54 90 37 , , PUNCT issue-54 90 38 as as SCONJ issue-54 90 39 did do VERB issue-54 90 40 the the DET issue-54 90 41 eu eu PROPN issue-54 90 42 average average NOUN issue-54 90 43 ( ( PUNCT issue-54 90 44 at at ADP issue-54 90 45 19.7 19.7 NUM issue-54 90 46 % % NOUN issue-54 90 47 in in ADP issue-54 90 48 2010 2010 NUM issue-54 90 49 and and CCONJ issue-54 90 50 19.9 19.9 NUM issue-54 90 51 % % NOUN issue-54 90 52 in in ADP issue-54 90 53 2011 2011 NUM issue-54 90 54 ) ) PUNCT issue-54 90 55 . . PUNCT issue-54 91 1 the the DET issue-54 91 2 itr itr NOUN issue-54 91 3 on on ADP issue-54 91 4 consumption consumption NOUN issue-54 91 5 , , PUNCT issue-54 91 6 on on ADP issue-54 91 7 a a DET issue-54 91 8 declining decline VERB issue-54 91 9 trend trend NOUN issue-54 91 10 from from ADP issue-54 91 11 1995 1995 NUM issue-54 91 12 to to ADP issue-54 91 13 2001 2001 NUM issue-54 91 14 , , PUNCT issue-54 91 15 picked pick VERB issue-54 91 16 up up ADP issue-54 91 17 since since ADV issue-54 91 18 as as ADP issue-54 91 19 a a DET issue-54 91 20 result result NOUN issue-54 91 21 of of ADP issue-54 91 22 a a DET issue-54 91 23 strong strong ADJ issue-54 91 24 vat vat NOUN issue-54 91 25 and and CCONJ issue-54 91 26 excise excise NOUN issue-54 91 27 duties duty NOUN issue-54 91 28 revenue revenue NOUN issue-54 91 29 growth growth NOUN issue-54 91 30 after after ADP issue-54 91 31 the the DET issue-54 91 32 introduction introduction NOUN issue-54 91 33 of of ADP issue-54 91 34 excise excise NOUN issue-54 91 35 duties duty NOUN issue-54 91 36 on on ADP issue-54 91 37 energy energy NOUN issue-54 91 38 , , PUNCT issue-54 91 39 increased increase VERB issue-54 91 40 vat vat NOUN issue-54 91 41 rates rate NOUN issue-54 91 42 on on ADP issue-54 91 43 certain certain ADJ issue-54 91 44 items item NOUN issue-54 91 45 in in ADP issue-54 91 46 2002 2002 NUM issue-54 91 47 , , PUNCT issue-54 91 48 increase increase NOUN issue-54 91 49 of of ADP issue-54 91 50 the the DET issue-54 91 51 statutory statutory ADJ issue-54 91 52 vat vat NOUN issue-54 91 53 rates rate NOUN issue-54 91 54 by by ADP issue-54 91 55 1 1 NUM issue-54 91 56 percentage percentage NOUN issue-54 91 57 point point NOUN issue-54 91 58 in in ADP issue-54 91 59 2011 2011 NUM issue-54 91 60 , , PUNCT issue-54 91 61 broadening broaden VERB issue-54 91 62 of of ADP issue-54 91 63 the the DET issue-54 91 64 vat vat NOUN issue-54 91 65 base base NOUN issue-54 91 66 , , PUNCT issue-54 91 67 and and CCONJ issue-54 91 68 in in ADP issue-54 91 69 the the DET issue-54 91 70 aftermath aftermath NOUN issue-54 91 71 of of ADP issue-54 91 72 poland poland PROPN issue-54 91 73 ’s ’s PART issue-54 91 74 accession accession NOUN issue-54 91 75 to to ADP issue-54 91 76 the the DET issue-54 91 77 eu eu PROPN issue-54 91 78 . . PUNCT issue-54 92 1 the the DET issue-54 92 2 decrease decrease NOUN issue-54 92 3 in in ADP issue-54 92 4 2009 2009 NUM issue-54 92 5 was be AUX issue-54 92 6 most most ADV issue-54 92 7 likely likely ADV issue-54 92 8 caused cause VERB issue-54 92 9 by by ADP issue-54 92 10 lower low ADJ issue-54 92 11 consumption consumption NOUN issue-54 92 12 levels level NOUN issue-54 92 13 triggered trigger VERB issue-54 92 14 by by ADP issue-54 92 15 the the DET issue-54 92 16 economic economic ADJ issue-54 92 17 downturn downturn NOUN issue-54 92 18 and and CCONJ issue-54 92 19 lowering lower VERB issue-54 92 20 receipts receipt NOUN issue-54 92 21 from from ADP issue-54 92 22 the the DET issue-54 92 23 vat vat NOUN issue-54 92 24 and and CCONJ issue-54 92 25 excise excise NOUN issue-54 92 26 but but CCONJ issue-54 92 27 also also ADV issue-54 92 28 change change VERB issue-54 92 29 to to ADP issue-54 92 30 the the DET issue-54 92 31 structure structure NOUN issue-54 92 32 of of ADP issue-54 92 33 vat vat NOUN issue-54 92 34 receipts receipt NOUN issue-54 92 35 ( ( PUNCT issue-54 92 36 shift shift NOUN issue-54 92 37 towards towards ADP issue-54 92 38 goods good NOUN issue-54 92 39 and and CCONJ issue-54 92 40 services service NOUN issue-54 92 41 taxed tax VERB issue-54 92 42 at at ADP issue-54 92 43 a a DET issue-54 92 44 preferential preferential ADJ issue-54 92 45 rate rate NOUN issue-54 92 46 ) ) PUNCT issue-54 92 47 . . PUNCT issue-54 93 1 the the DET issue-54 93 2 2010 2010 NUM issue-54 93 3 and and CCONJ issue-54 93 4 2011 2011 NUM issue-54 93 5 recovery recovery NOUN issue-54 93 6 , , PUNCT issue-54 93 7 common common ADJ issue-54 93 8 for for ADP issue-54 93 9 most most ADJ issue-54 93 10 eu eu PROPN issue-54 93 11 countries country NOUN issue-54 93 12 , , PUNCT issue-54 93 13 was be AUX issue-54 93 14 most most ADV issue-54 93 15 likely likely ADV issue-54 93 16 caused cause VERB issue-54 93 17 by by ADP issue-54 93 18 the the DET issue-54 93 19 growing grow VERB issue-54 93 20 market market NOUN issue-54 93 21 confidence confidence NOUN issue-54 93 22 and and CCONJ issue-54 93 23 a a DET issue-54 93 24 temporary temporary ADJ issue-54 93 25 increase increase NOUN issue-54 93 26 of of ADP issue-54 93 27 statutory statutory ADJ issue-54 93 28 vat vat NOUN issue-54 93 29 rates rate NOUN issue-54 93 30 by by ADP issue-54 93 31 1 1 NUM issue-54 93 32 percentage percentage NOUN issue-54 93 33 point point NOUN issue-54 93 34 that that PRON issue-54 93 35 has have AUX issue-54 93 36 started start VERB issue-54 93 37 since since SCONJ issue-54 93 38 2011 2011 NUM issue-54 93 39 and and CCONJ issue-54 93 40 was be AUX issue-54 93 41 meant mean VERB issue-54 93 42 to to PART issue-54 93 43 end end VERB issue-54 93 44 in in ADP issue-54 93 45 2013 2013 NUM issue-54 93 46 ( ( PUNCT issue-54 93 47 but but CCONJ issue-54 93 48 instead instead ADV issue-54 93 49 was be AUX issue-54 93 50 prolonged prolong VERB issue-54 93 51 for for ADP issue-54 93 52 another another DET issue-54 93 53 three three NUM issue-54 93 54 - - PUNCT issue-54 93 55 year year NOUN issue-54 93 56 period period NOUN issue-54 93 57 of of ADP issue-54 93 58 2014–16 2014–16 NOUN issue-54 93 59 ) ) PUNCT issue-54 93 60 . . PUNCT issue-54 94 1 it it PRON issue-54 94 2 appears appear VERB issue-54 94 3 that that SCONJ issue-54 94 4 this this DET issue-54 94 5 fuelling fuelling NOUN issue-54 94 6 of of ADP issue-54 94 7 vat vat NOUN issue-54 94 8 revenues revenue NOUN issue-54 94 9 has have AUX issue-54 94 10 reached reach VERB issue-54 94 11 its its PRON issue-54 94 12 potential potential NOUN issue-54 94 13 , , PUNCT issue-54 94 14 however however ADV issue-54 94 15 , , PUNCT issue-54 94 16 in in ADP issue-54 94 17 2012 2012 NUM issue-54 94 18 . . PUNCT issue-54 95 1 baltic baltic PROPN issue-54 95 2 journal journal PROPN issue-54 95 3 of of ADP issue-54 95 4 economic economic ADJ issue-54 95 5 studies study NOUN issue-54 95 6 7 7 NUM issue-54 95 7 vol vol NOUN issue-54 95 8 . . PROPN issue-54 96 1 2 2 NUM issue-54 96 2 , , PUNCT issue-54 96 3 no no INTJ issue-54 96 4 . . NOUN issue-54 96 5 1 1 NUM issue-54 96 6 , , PUNCT issue-54 96 7 2016 2016 NUM issue-54 96 8 taxes taxis NOUN issue-54 96 9 on on ADP issue-54 96 10 labour labour NOUN issue-54 96 11 , , PUNCT issue-54 96 12 amounting amount VERB issue-54 96 13 to to ADP issue-54 96 14 13.1 13.1 NUM issue-54 96 15 % % NOUN issue-54 96 16 of of ADP issue-54 96 17 gdp gdp NOUN issue-54 96 18 , , PUNCT issue-54 96 19 are be AUX issue-54 96 20 the the DET issue-54 96 21 seven seven NUM issue-54 96 22 lowest low ADJ issue-54 96 23 in in ADP issue-54 96 24 the the DET issue-54 96 25 eu eu PROPN issue-54 96 26 ( ( PUNCT issue-54 96 27 the the DET issue-54 96 28 eu-28 eu-28 ADJ issue-54 96 29 average average ADJ issue-54 96 30 20.1 20.1 NUM issue-54 96 31 % % NOUN issue-54 96 32 ) ) PUNCT issue-54 96 33 . . PUNCT issue-54 97 1 in in ADP issue-54 97 2 fact fact NOUN issue-54 97 3 , , PUNCT issue-54 97 4 over over ADP issue-54 97 5 the the DET issue-54 97 6 last last ADJ issue-54 97 7 16 16 NUM issue-54 97 8 years year NOUN issue-54 97 9 poland poland PROPN issue-54 97 10 has have AUX issue-54 97 11 experienced experience VERB issue-54 97 12 a a DET issue-54 97 13 significant significant ADJ issue-54 97 14 tax tax NOUN issue-54 97 15 shift shift NOUN issue-54 97 16 away away ADV issue-54 97 17 from from ADP issue-54 97 18 labour labour PROPN issue-54 97 19 taxation taxation NOUN issue-54 97 20 ( ( PUNCT issue-54 97 21 -3.9 -3.9 NOUN issue-54 97 22 percentage percentage NOUN issue-54 97 23 points point NOUN issue-54 97 24 ) ) PUNCT issue-54 97 25 . . PUNCT issue-54 98 1 the the DET issue-54 98 2 itr itr NOUN issue-54 98 3 on on ADP issue-54 98 4 labour labour NOUN issue-54 98 5 has have AUX issue-54 98 6 been be AUX issue-54 98 7 steadily steadily ADV issue-54 98 8 decreasing decrease VERB issue-54 98 9 since since SCONJ issue-54 98 10 its its PRON issue-54 98 11 10 10 NUM issue-54 98 12 - - PUNCT issue-54 98 13 year year NOUN issue-54 98 14 peak peak NOUN issue-54 98 15 in in ADP issue-54 98 16 2006 2006 NUM issue-54 98 17 ( ( PUNCT issue-54 98 18 35.4 35.4 NUM issue-54 98 19 % % NOUN issue-54 98 20 ) ) PUNCT issue-54 98 21 , , PUNCT issue-54 98 22 to to PART issue-54 98 23 climb climb VERB issue-54 98 24 to to ADP issue-54 98 25 32.0 32.0 NUM issue-54 98 26 % % NOUN issue-54 98 27 in in ADP issue-54 98 28 2011 2011 NUM issue-54 98 29 and and CCONJ issue-54 98 30 to to ADP issue-54 98 31 33.9 33.9 NUM issue-54 98 32 % % NOUN issue-54 98 33 in in ADP issue-54 98 34 2012 2012 NUM issue-54 98 35 , , PUNCT issue-54 98 36 2.2 2.2 NUM issue-54 98 37 percentage percentage NOUN issue-54 98 38 points point NOUN issue-54 98 39 below below ADP issue-54 98 40 the the DET issue-54 98 41 eu-28 eu-28 ADJ issue-54 98 42 weighted weight VERB issue-54 98 43 average average ADJ issue-54 98 44 ( ( PUNCT issue-54 98 45 36.1 36.1 NUM issue-54 98 46 % % NOUN issue-54 98 47 ) ) PUNCT issue-54 98 48 . . PUNCT issue-54 99 1 tax tax NOUN issue-54 99 2 wedge wedge NOUN issue-54 99 3 on on ADP issue-54 99 4 labour labour NOUN issue-54 99 5 ( ( PUNCT issue-54 99 6 on on ADP issue-54 99 7 100 100 NUM issue-54 99 8 % % NOUN issue-54 99 9 average average ADJ issue-54 99 10 wage wage NOUN issue-54 99 11 of of ADP issue-54 99 12 a a DET issue-54 99 13 single single ADJ issue-54 99 14 person person NOUN issue-54 99 15 without without ADP issue-54 99 16 children child NOUN issue-54 99 17 ) ) PUNCT issue-54 99 18 amounted amount VERB issue-54 99 19 in in ADP issue-54 99 20 2012 2012 NUM issue-54 99 21 to to ADP issue-54 99 22 35.5 35.5 NUM issue-54 99 23 % % NOUN issue-54 99 24 a a DET issue-54 99 25 1.1 1.1 NUM issue-54 99 26 % % NOUN issue-54 99 27 increase increase NOUN issue-54 99 28 comparing compare VERB issue-54 99 29 to to ADP issue-54 99 30 2011 2011 NUM issue-54 99 31 34.3 34.3 NUM issue-54 99 32 % % NOUN issue-54 99 33 of of ADP issue-54 99 34 labour labour NOUN issue-54 99 35 cost cost NOUN issue-54 99 36 — — PUNCT issue-54 99 37 but but CCONJ issue-54 99 38 still still ADV issue-54 99 39 the the DET issue-54 99 40 seven seven NUM issue-54 99 41 lowest low ADJ issue-54 99 42 in in ADP issue-54 99 43 eu eu PROPN issue-54 99 44 . . PUNCT issue-54 100 1 it it PRON issue-54 100 2 is be AUX issue-54 100 3 also also ADV issue-54 100 4 the the DET issue-54 100 5 lowest low ADJ issue-54 100 6 tax tax NOUN issue-54 100 7 wedge wedge NOUN issue-54 100 8 in in ADP issue-54 100 9 the the DET issue-54 100 10 region region NOUN issue-54 100 11 , , PUNCT issue-54 100 12 where where SCONJ issue-54 100 13 the the DET issue-54 100 14 neighbouring neighbouring ADJ issue-54 100 15 countries country NOUN issue-54 100 16 such such ADJ issue-54 100 17 as as ADP issue-54 100 18 slovakia slovakia PROPN issue-54 100 19 ( ( PUNCT issue-54 100 20 39.6 39.6 NUM issue-54 100 21 % % NOUN issue-54 100 22 ) ) PUNCT issue-54 100 23 , , PUNCT issue-54 100 24 czech czech PROPN issue-54 100 25 republic republic NOUN issue-54 100 26 ( ( PUNCT issue-54 100 27 42.4 42.4 NUM issue-54 100 28 % % NOUN issue-54 100 29 ) ) PUNCT issue-54 100 30 hungary hungary PROPN issue-54 100 31 ( ( PUNCT issue-54 100 32 49.4 49.4 NUM issue-54 100 33 % % NOUN issue-54 100 34 ) ) PUNCT issue-54 100 35 and and CCONJ issue-54 100 36 germany germany PROPN issue-54 100 37 ( ( PUNCT issue-54 100 38 49.7 49.7 NUM issue-54 100 39 % % NOUN issue-54 100 40 ) ) PUNCT issue-54 100 41 all all PRON issue-54 100 42 impose impose VERB issue-54 100 43 higher high ADJ issue-54 100 44 burdens burden NOUN issue-54 100 45 on on ADP issue-54 100 46 labour labour NOUN issue-54 100 47 ( ( PUNCT issue-54 100 48 the the DET issue-54 100 49 world world PROPN issue-54 100 50 bank bank PROPN issue-54 100 51 and and CCONJ issue-54 100 52 international international ADJ issue-54 100 53 finance finance NOUN issue-54 100 54 corporation corporation NOUN issue-54 100 55 , , PUNCT issue-54 100 56 2014 2014 NUM issue-54 100 57 ) ) PUNCT issue-54 100 58 . . PUNCT issue-54 101 1 in in ADP issue-54 101 2 august august PROPN issue-54 101 3 2010 2010 NUM issue-54 101 4 the the DET issue-54 101 5 polish polish ADJ issue-54 101 6 government government NOUN issue-54 101 7 adopted adopt VERB issue-54 101 8 a a DET issue-54 101 9 multiannual multiannual ADJ issue-54 101 10 financial financial ADJ issue-54 101 11 plan plan NOUN issue-54 101 12 proposing propose VERB issue-54 101 13 increase increase NOUN issue-54 101 14 in in ADP issue-54 101 15 indirect indirect ADJ issue-54 101 16 taxes taxis NOUN issue-54 101 17 ( ( PUNCT issue-54 101 18 about about ADP issue-54 101 19 0.4 0.4 NUM issue-54 101 20 % % NOUN issue-54 101 21 of of ADP issue-54 101 22 the the DET issue-54 101 23 gdp gdp NOUN issue-54 101 24 ) ) PUNCT issue-54 101 25 . . PUNCT issue-54 102 1 a a DET issue-54 102 2 series series NOUN issue-54 102 3 of of ADP issue-54 102 4 measures measure NOUN issue-54 102 5 in in ADP issue-54 102 6 the the DET issue-54 102 7 vat vat NOUN issue-54 102 8 area area NOUN issue-54 102 9 came come VERB issue-54 102 10 into into ADP issue-54 102 11 force force NOUN issue-54 102 12 in in ADP issue-54 102 13 2011 2011 NUM issue-54 102 14 , , PUNCT issue-54 102 15 of of ADP issue-54 102 16 which which PRON issue-54 102 17 the the DET issue-54 102 18 most most ADV issue-54 102 19 important important ADJ issue-54 102 20 is be AUX issue-54 102 21 the the DET issue-54 102 22 temporary temporary ADJ issue-54 102 23 increase increase NOUN issue-54 102 24 ( ( PUNCT issue-54 102 25 for for ADP issue-54 102 26 the the DET issue-54 102 27 years year NOUN issue-54 102 28 201113 201113 NUM issue-54 102 29 ) ) PUNCT issue-54 102 30 of of ADP issue-54 102 31 the the DET issue-54 102 32 vat vat NOUN issue-54 102 33 rates rate NOUN issue-54 102 34 by by ADP issue-54 102 35 1 1 NUM issue-54 102 36 percentage percentage NOUN issue-54 102 37 point point NOUN issue-54 102 38 , , PUNCT issue-54 102 39 from from ADP issue-54 102 40 7 7 NUM issue-54 102 41 % % NOUN issue-54 102 42 to to PART issue-54 102 43 8 8 NUM issue-54 102 44 % % NOUN issue-54 102 45 , , PUNCT issue-54 102 46 and and CCONJ issue-54 102 47 from from ADP issue-54 102 48 22 22 NUM issue-54 102 49 % % NOUN issue-54 102 50 to to ADP issue-54 102 51 23 23 NUM issue-54 102 52 % % NOUN issue-54 102 53 . . PUNCT issue-54 103 1 in in ADP issue-54 103 2 2013 2013 NUM issue-54 103 3 these these DET issue-54 103 4 temporary temporary ADJ issue-54 103 5 increased increase VERB issue-54 103 6 rates rate NOUN issue-54 103 7 were be AUX issue-54 103 8 extended extend VERB issue-54 103 9 for for ADP issue-54 103 10 the the DET issue-54 103 11 period period NOUN issue-54 103 12 2014–16 2014–16 NUM issue-54 103 13 . . PUNCT issue-54 104 1 at at ADP issue-54 104 2 the the DET issue-54 104 3 same same ADJ issue-54 104 4 time time NOUN issue-54 104 5 , , PUNCT issue-54 104 6 a a DET issue-54 104 7 new new ADJ issue-54 104 8 reduced reduced ADJ issue-54 104 9 rate rate NOUN issue-54 104 10 of of ADP issue-54 104 11 5 5 NUM issue-54 104 12 % % NOUN issue-54 104 13 has have AUX issue-54 104 14 been be AUX issue-54 104 15 introduced introduce VERB issue-54 104 16 for for ADP issue-54 104 17 , , PUNCT issue-54 104 18 amongst amongst ADP issue-54 104 19 others other NOUN issue-54 104 20 , , PUNCT issue-54 104 21 basic basic ADJ issue-54 104 22 foodstuff foodstuff NOUN issue-54 104 23 . . PUNCT issue-54 105 1 moreover moreover ADV issue-54 105 2 , , PUNCT issue-54 105 3 as as ADP issue-54 105 4 of of ADP issue-54 105 5 2012 2012 NUM issue-54 105 6 the the DET issue-54 105 7 vat vat NOUN issue-54 105 8 rates rate NOUN issue-54 105 9 for for ADP issue-54 105 10 certain certain ADJ issue-54 105 11 products product NOUN issue-54 105 12 , , PUNCT issue-54 105 13 including include VERB issue-54 105 14 medical medical ADJ issue-54 105 15 devices device NOUN issue-54 105 16 , , PUNCT issue-54 105 17 clothing clothing NOUN issue-54 105 18 and and CCONJ issue-54 105 19 clothing clothing NOUN issue-54 105 20 accessories accessory NOUN issue-54 105 21 for for ADP issue-54 105 22 infants infant NOUN issue-54 105 23 and and CCONJ issue-54 105 24 children child NOUN issue-54 105 25 ’s ’s PART issue-54 105 26 footwear footwear NOUN issue-54 105 27 , , PUNCT issue-54 105 28 increased increase VERB issue-54 105 29 from from ADP issue-54 105 30 8 8 NUM issue-54 105 31 % % NOUN issue-54 105 32 to to PART issue-54 105 33 23 23 NUM issue-54 105 34 % % NOUN issue-54 105 35 . . PUNCT issue-54 106 1 from from ADP issue-54 106 2 2013 2013 NUM issue-54 106 3 , , PUNCT issue-54 106 4 the the DET issue-54 106 5 23 23 NUM issue-54 106 6 % % NOUN issue-54 106 7 rate rate NOUN issue-54 106 8 is be AUX issue-54 106 9 due due ADJ issue-54 106 10 to to PART issue-54 106 11 apply apply VERB issue-54 106 12 for for ADP issue-54 106 13 arts art NOUN issue-54 106 14 and and CCONJ issue-54 106 15 crafts craft NOUN issue-54 106 16 and and CCONJ issue-54 106 17 on on ADP issue-54 106 18 non non ADJ issue-54 106 19 - - ADJ issue-54 106 20 public public ADJ issue-54 106 21 postal postal ADJ issue-54 106 22 services service NOUN issue-54 106 23 . . PUNCT issue-54 107 1 the the DET issue-54 107 2 government government NOUN issue-54 107 3 increases increase VERB issue-54 107 4 gradually gradually ADV issue-54 107 5 the the DET issue-54 107 6 excise excise NOUN issue-54 107 7 duties duty NOUN issue-54 107 8 rates rate NOUN issue-54 107 9 on on ADP issue-54 107 10 tobacco tobacco NOUN issue-54 107 11 products product NOUN issue-54 107 12 ( ( PUNCT issue-54 107 13 by by ADP issue-54 107 14 4 4 NUM issue-54 107 15 % % NOUN issue-54 107 16 a a DET issue-54 107 17 year year NOUN issue-54 107 18 ) ) PUNCT issue-54 107 19 but but CCONJ issue-54 107 20 also also ADV issue-54 107 21 for for ADP issue-54 107 22 fuels fuel NOUN issue-54 107 23 ( ( PUNCT issue-54 107 24 jet jet NOUN issue-54 107 25 engine engine NOUN issue-54 107 26 fuels fuel NOUN issue-54 107 27 , , PUNCT issue-54 107 28 diesel diesel NOUN issue-54 107 29 and and CCONJ issue-54 107 30 intrinsic intrinsic ADJ issue-54 107 31 bio bio NOUN issue-54 107 32 - - NOUN issue-54 107 33 components component NOUN issue-54 107 34 ) ) PUNCT issue-54 107 35 . . PUNCT issue-54 108 1 excise excise NOUN issue-54 108 2 duties duty NOUN issue-54 108 3 on on ADP issue-54 108 4 car car NOUN issue-54 108 5 fuel fuel NOUN issue-54 108 6 remained remain VERB issue-54 108 7 untouched untouched ADJ issue-54 108 8 over over ADP issue-54 108 9 period period NOUN issue-54 108 10 2007–11 2007–11 NOUN issue-54 108 11 , , PUNCT issue-54 108 12 but but CCONJ issue-54 108 13 in in ADP issue-54 108 14 2012 2012 NUM issue-54 108 15 the the DET issue-54 108 16 excise excise NOUN issue-54 108 17 on on ADP issue-54 108 18 diesel diesel NOUN issue-54 108 19 has have AUX issue-54 108 20 increased increase VERB issue-54 108 21 substantially substantially ADV issue-54 108 22 . . PUNCT issue-54 109 1 in in ADP issue-54 109 2 line line NOUN issue-54 109 3 with with ADP issue-54 109 4 the the DET issue-54 109 5 energy energy NOUN issue-54 109 6 directive directive NOUN issue-54 109 7 , , PUNCT issue-54 109 8 as as ADP issue-54 109 9 of of ADP issue-54 109 10 2012 2012 NUM issue-54 109 11 the the DET issue-54 109 12 excise excise NOUN issue-54 109 13 tax tax NOUN issue-54 109 14 is be AUX issue-54 109 15 also also ADV issue-54 109 16 applicable applicable ADJ issue-54 109 17 to to ADP issue-54 109 18 coal coal NOUN issue-54 109 19 , , PUNCT issue-54 109 20 lignite lignite NOUN issue-54 109 21 and and CCONJ issue-54 109 22 coke coke PROPN issue-54 109 23 , , PUNCT issue-54 109 24 so so ADV issue-54 109 25 far far ADV issue-54 109 26 exempted exempt VERB issue-54 109 27 . . PUNCT issue-54 110 1 in in ADP issue-54 110 2 may may PROPN issue-54 110 3 2010 2010 NUM issue-54 110 4 poland poland PROPN issue-54 110 5 ’s ’s PART issue-54 110 6 government government NOUN issue-54 110 7 introduced introduce VERB issue-54 110 8 reforms reform NOUN issue-54 110 9 to to ADP issue-54 110 10 the the DET issue-54 110 11 pension pension NOUN issue-54 110 12 system system NOUN issue-54 110 13 scheme scheme NOUN issue-54 110 14 when when SCONJ issue-54 110 15 transfers transfer NOUN issue-54 110 16 to to ADP issue-54 110 17 privately privately ADV issue-54 110 18 managed manage VERB issue-54 110 19 pension pension NOUN issue-54 110 20 funds fund NOUN issue-54 110 21 were be AUX issue-54 110 22 cut cut VERB issue-54 110 23 from from ADP issue-54 110 24 7.3 7.3 NUM issue-54 110 25 % % NOUN issue-54 110 26 to to ADP issue-54 110 27 2.3 2.3 NUM issue-54 110 28 % % NOUN issue-54 110 29 of of ADP issue-54 110 30 workers worker NOUN issue-54 110 31 ’ ’ PART issue-54 110 32 salaries salary NOUN issue-54 110 33 and and CCONJ issue-54 110 34 the the DET issue-54 110 35 5 5 NUM issue-54 110 36 % % NOUN issue-54 110 37 difference difference NOUN issue-54 110 38 was be AUX issue-54 110 39 redirected redirect VERB issue-54 110 40 into into ADP issue-54 110 41 the the DET issue-54 110 42 public public ADJ issue-54 110 43 old old ADJ issue-54 110 44 - - PUNCT issue-54 110 45 age age NOUN issue-54 110 46 pension pension NOUN issue-54 110 47 system system NOUN issue-54 110 48 ( ( PUNCT issue-54 110 49 kryńska kryńska NOUN issue-54 110 50 , , PUNCT issue-54 110 51 2014 2014 NUM issue-54 110 52 ) ) PUNCT issue-54 110 53 . . PUNCT issue-54 111 1 the the DET issue-54 111 2 law law NOUN issue-54 111 3 on on ADP issue-54 111 4 pension pension NOUN issue-54 111 5 funds fund NOUN issue-54 111 6 was be AUX issue-54 111 7 amended amend VERB issue-54 111 8 again again ADV issue-54 111 9 in in ADP issue-54 111 10 december december PROPN issue-54 111 11 2013 2013 NUM issue-54 111 12 with with ADP issue-54 111 13 effect effect NOUN issue-54 111 14 from from ADP issue-54 111 15 1 1 NUM issue-54 111 16 february february NOUN issue-54 111 17 2014 2014 NUM issue-54 111 18 to to PART issue-54 111 19 slightly slightly ADV issue-54 111 20 increase increase VERB issue-54 111 21 the the DET issue-54 111 22 pension pension NOUN issue-54 111 23 fund fund NOUN issue-54 111 24 contribution contribution NOUN issue-54 111 25 up up ADP issue-54 111 26 to to PART issue-54 111 27 2.93 2.93 NUM issue-54 111 28 % % NOUN issue-54 111 29 of of ADP issue-54 111 30 a a DET issue-54 111 31 salary salary NOUN issue-54 111 32 . . PUNCT issue-54 112 1 based base VERB issue-54 112 2 on on ADP issue-54 112 3 this this DET issue-54 112 4 law law NOUN issue-54 112 5 all all DET issue-54 112 6 present present ADJ issue-54 112 7 members member NOUN issue-54 112 8 of of ADP issue-54 112 9 the the DET issue-54 112 10 privately privately ADV issue-54 112 11 managed manage VERB issue-54 112 12 pension pension NOUN issue-54 112 13 funds fund NOUN issue-54 112 14 will will AUX issue-54 112 15 have have VERB issue-54 112 16 the the DET issue-54 112 17 right right NOUN issue-54 112 18 to to PART issue-54 112 19 abandon abandon VERB issue-54 112 20 the the DET issue-54 112 21 pension pension NOUN issue-54 112 22 fund fund NOUN issue-54 112 23 and and CCONJ issue-54 112 24 choose choose VERB issue-54 112 25 the the DET issue-54 112 26 state state NOUN issue-54 112 27 social social ADJ issue-54 112 28 security security NOUN issue-54 112 29 scheme scheme NOUN issue-54 112 30 instead instead ADV issue-54 112 31 ( ( PUNCT issue-54 112 32 the the DET issue-54 112 33 first first ADJ issue-54 112 34 choice choice NOUN issue-54 112 35 will will AUX issue-54 112 36 have have VERB issue-54 112 37 to to PART issue-54 112 38 be be AUX issue-54 112 39 made make VERB issue-54 112 40 between between ADP issue-54 112 41 april april PROPN issue-54 112 42 and and CCONJ issue-54 112 43 july july PROPN issue-54 112 44 2014 2014 NUM issue-54 112 45 and and CCONJ issue-54 112 46 then then ADV issue-54 112 47 every every DET issue-54 112 48 two two NUM issue-54 112 49 years year NOUN issue-54 112 50 ) ) PUNCT issue-54 112 51 . . PUNCT issue-54 113 1 depending depend VERB issue-54 113 2 on on ADP issue-54 113 3 this this DET issue-54 113 4 choice choice NOUN issue-54 113 5 further further ADJ issue-54 113 6 decrease decrease NOUN issue-54 113 7 in in ADP issue-54 113 8 contributions contribution NOUN issue-54 113 9 for for ADP issue-54 113 10 privately privately ADV issue-54 113 11 managed manage VERB issue-54 113 12 pension pension NOUN issue-54 113 13 funds fund NOUN issue-54 113 14 may may AUX issue-54 113 15 occur occur VERB issue-54 113 16 as as SCONJ issue-54 113 17 only only ADV issue-54 113 18 contributions contribution NOUN issue-54 113 19 of of ADP issue-54 113 20 those those DET issue-54 113 21 members member NOUN issue-54 113 22 who who PRON issue-54 113 23 will will AUX issue-54 113 24 stay stay VERB issue-54 113 25 within within ADP issue-54 113 26 the the DET issue-54 113 27 fund fund NOUN issue-54 113 28 system system NOUN issue-54 113 29 will will AUX issue-54 113 30 be be AUX issue-54 113 31 transferred transfer VERB issue-54 113 32 to to ADP issue-54 113 33 funds fund NOUN issue-54 113 34 . . PUNCT issue-54 114 1 moreover moreover ADV issue-54 114 2 , , PUNCT issue-54 114 3 based base VERB issue-54 114 4 on on ADP issue-54 114 5 this this DET issue-54 114 6 law law NOUN issue-54 114 7 privately privately ADV issue-54 114 8 managed manage VERB issue-54 114 9 pension pension NOUN issue-54 114 10 funds fund NOUN issue-54 114 11 will will AUX issue-54 114 12 have have VERB issue-54 114 13 to to PART issue-54 114 14 transfer transfer VERB issue-54 114 15 about about ADP issue-54 114 16 half half NOUN issue-54 114 17 of of ADP issue-54 114 18 their their PRON issue-54 114 19 assets asset NOUN issue-54 114 20 , , PUNCT issue-54 114 21 composed compose VERB issue-54 114 22 of of ADP issue-54 114 23 government government NOUN issue-54 114 24 bonds bond NOUN issue-54 114 25 , , PUNCT issue-54 114 26 to to ADP issue-54 114 27 the the DET issue-54 114 28 public public ADJ issue-54 114 29 old old ADJ issue-54 114 30 - - PUNCT issue-54 114 31 age age NOUN issue-54 114 32 pension pension NOUN issue-54 114 33 system system NOUN issue-54 114 34 where where SCONJ issue-54 114 35 the the DET issue-54 114 36 bonds bond NOUN issue-54 114 37 will will AUX issue-54 114 38 be be AUX issue-54 114 39 redeemed redeem VERB issue-54 114 40 . . PUNCT issue-54 115 1 resulting result VERB issue-54 115 2 transfers transfer NOUN issue-54 115 3 have have AUX issue-54 115 4 been be AUX issue-54 115 5 estimated estimate VERB issue-54 115 6 at at ADP issue-54 115 7 approx approx PROPN issue-54 115 8 . . PUNCT issue-54 116 1 eur eur PROPN issue-54 116 2 37.5 37.5 NUM issue-54 116 3 billion billion NUM issue-54 116 4 ( ( PUNCT issue-54 116 5 circa circa NOUN issue-54 116 6 7 7 NUM issue-54 116 7 % % NOUN issue-54 116 8 of of ADP issue-54 116 9 gdp gdp NOUN issue-54 116 10 ) ) PUNCT issue-54 116 11 . . PUNCT issue-54 117 1 4 4 X issue-54 117 2 . . X issue-54 117 3 methods method NOUN issue-54 117 4 of of ADP issue-54 117 5 tax tax NOUN issue-54 117 6 optimization optimization NOUN issue-54 117 7 evaluation evaluation NOUN issue-54 117 8 at at ADP issue-54 117 9 enterprise enterprise NOUN issue-54 117 10 level level NOUN issue-54 117 11 any any DET issue-54 117 12 corporate corporate ADJ issue-54 117 13 tax tax NOUN issue-54 117 14 optimization optimization NOUN issue-54 117 15 bears bear VERB issue-54 117 16 some some DET issue-54 117 17 risk risk NOUN issue-54 117 18 . . PUNCT issue-54 118 1 moreover moreover ADV issue-54 118 2 its its PRON issue-54 118 3 implementation implementation NOUN issue-54 118 4 requires require VERB issue-54 118 5 expenses expense NOUN issue-54 118 6 , , PUNCT issue-54 118 7 that that PRON issue-54 118 8 is be AUX issue-54 118 9 why why SCONJ issue-54 118 10 it it PRON issue-54 118 11 is be AUX issue-54 118 12 necessary necessary ADJ issue-54 118 13 to to PART issue-54 118 14 conduct conduct VERB issue-54 118 15 a a DET issue-54 118 16 detailed detailed ADJ issue-54 118 17 analysis analysis NOUN issue-54 118 18 before before ADP issue-54 118 19 optimization optimization NOUN issue-54 118 20 to to PART issue-54 118 21 define define VERB issue-54 118 22 if if SCONJ issue-54 118 23 the the DET issue-54 118 24 costs cost NOUN issue-54 118 25 and and CCONJ issue-54 118 26 the the DET issue-54 118 27 risk risk NOUN issue-54 118 28 worth worth ADJ issue-54 118 29 it it PRON issue-54 118 30 . . PUNCT issue-54 119 1 tax tax NOUN issue-54 119 2 planning planning NOUN issue-54 119 3 and and CCONJ issue-54 119 4 its its PRON issue-54 119 5 efficiency efficiency NOUN issue-54 119 6 should should AUX issue-54 119 7 be be AUX issue-54 119 8 placed place VERB issue-54 119 9 against against ADP issue-54 119 10 the the DET issue-54 119 11 tax tax NOUN issue-54 119 12 burden burden NOUN issue-54 119 13 of of ADP issue-54 119 14 the the DET issue-54 119 15 enterprise enterprise NOUN issue-54 119 16 . . PUNCT issue-54 120 1 if if SCONJ issue-54 120 2 the the DET issue-54 120 3 latter latter ADJ issue-54 120 4 against against ADP issue-54 120 5 the the DET issue-54 120 6 company company NOUN issue-54 120 7 revenue revenue NOUN issue-54 120 8 does do AUX issue-54 120 9 not not PART issue-54 120 10 exceed exceed VERB issue-54 120 11 10 10 NUM issue-54 120 12 % % NOUN issue-54 120 13 , , PUNCT issue-54 120 14 then then ADV issue-54 120 15 further further ADJ issue-54 120 16 measures measure NOUN issue-54 120 17 to to PART issue-54 120 18 reduce reduce VERB issue-54 120 19 taxes taxis NOUN issue-54 120 20 are be AUX issue-54 120 21 going go VERB issue-54 120 22 to to PART issue-54 120 23 be be AUX issue-54 120 24 senseless senseless ADJ issue-54 120 25 . . PUNCT issue-54 121 1 if if SCONJ issue-54 121 2 this this DET issue-54 121 3 figure figure NOUN issue-54 121 4 is be AUX issue-54 121 5 over over ADP issue-54 121 6 60 60 NUM issue-54 121 7 % % NOUN issue-54 121 8 , , PUNCT issue-54 121 9 tax tax NOUN issue-54 121 10 planning planning NOUN issue-54 121 11 is be AUX issue-54 121 12 always always ADV issue-54 121 13 inefficient inefficient ADJ issue-54 121 14 as as SCONJ issue-54 121 15 this this DET issue-54 121 16 figure figure NOUN issue-54 121 17 requires require VERB issue-54 121 18 the the DET issue-54 121 19 change change NOUN issue-54 121 20 of of ADP issue-54 121 21 business business NOUN issue-54 121 22 activity activity NOUN issue-54 121 23 or or CCONJ issue-54 121 24 tax tax NOUN issue-54 121 25 jurisdiction jurisdiction NOUN issue-54 121 26 ( ( PUNCT issue-54 121 27 nickel nickel NOUN issue-54 121 28 , , PUNCT issue-54 121 29 vansteenkiste vansteenkiste NOUN issue-54 121 30 , , PUNCT issue-54 121 31 2008 2008 NUM issue-54 121 32 ) ) PUNCT issue-54 121 33 . . PUNCT issue-54 122 1 the the DET issue-54 122 2 basic basic ADJ issue-54 122 3 criterion criterion NOUN issue-54 122 4 of of ADP issue-54 122 5 optimization optimization NOUN issue-54 122 6 is be AUX issue-54 122 7 traditionally traditionally ADV issue-54 122 8 considered consider VERB issue-54 122 9 as as ADP issue-54 122 10 a a DET issue-54 122 11 balance balance NOUN issue-54 122 12 between between ADP issue-54 122 13 economy economy NOUN issue-54 122 14 from from ADP issue-54 122 15 the the DET issue-54 122 16 taxes taxis NOUN issue-54 122 17 and and CCONJ issue-54 122 18 costs cost NOUN issue-54 122 19 for for ADP issue-54 122 20 implementing implement VERB issue-54 122 21 tax tax NOUN issue-54 122 22 optimization optimization NOUN issue-54 122 23 schemes scheme NOUN issue-54 122 24 . . PUNCT issue-54 123 1 simple simple ADJ issue-54 123 2 and and CCONJ issue-54 123 3 easy easy ADJ issue-54 123 4 to to PART issue-54 123 5 use use VERB issue-54 123 6 criteria criterion NOUN issue-54 123 7 , , PUNCT issue-54 123 8 it it PRON issue-54 123 9 can can AUX issue-54 123 10 be be AUX issue-54 123 11 calculated calculate VERB issue-54 123 12 as as ADP issue-54 123 13 at at ADP issue-54 123 14 the the DET issue-54 123 15 stage stage NOUN issue-54 123 16 of of ADP issue-54 123 17 tax tax NOUN issue-54 123 18 planning planning NOUN issue-54 123 19 and and CCONJ issue-54 123 20 using use VERB issue-54 123 21 factual factual ADJ issue-54 123 22 data datum NOUN issue-54 123 23 . . PUNCT issue-54 124 1 its its PRON issue-54 124 2 analysis analysis NOUN issue-54 124 3 gives give VERB issue-54 124 4 the the DET issue-54 124 5 answer answer NOUN issue-54 124 6 to to ADP issue-54 124 7 the the DET issue-54 124 8 question question NOUN issue-54 124 9 if if SCONJ issue-54 124 10 the the DET issue-54 124 11 proposed propose VERB issue-54 124 12 method method NOUN issue-54 124 13 of of ADP issue-54 124 14 optimization optimization NOUN issue-54 124 15 is be AUX issue-54 124 16 reasonable reasonable ADJ issue-54 124 17 . . PUNCT issue-54 125 1 however however ADV issue-54 125 2 despite despite SCONJ issue-54 125 3 relative relative ADJ issue-54 125 4 character character NOUN issue-54 125 5 of of ADP issue-54 125 6 these these DET issue-54 125 7 criteria criterion NOUN issue-54 125 8 and and CCONJ issue-54 125 9 its its PRON issue-54 125 10 evident evident ADJ issue-54 125 11 advantages advantage NOUN issue-54 125 12 , , PUNCT issue-54 125 13 it it PRON issue-54 125 14 has have VERB issue-54 125 15 a a DET issue-54 125 16 number number NOUN issue-54 125 17 of of ADP issue-54 125 18 drawbacks drawback NOUN issue-54 125 19 . . PUNCT issue-54 126 1 the the DET issue-54 126 2 researcher researcher NOUN issue-54 126 3 anna anna PROPN issue-54 126 4 bobrova bobrova PROPN issue-54 126 5 ( ( PUNCT issue-54 126 6 2014 2014 NUM issue-54 126 7 ) ) PUNCT issue-54 126 8 developed develop VERB issue-54 126 9 a a DET issue-54 126 10 universal universal ADJ issue-54 126 11 criteria criterion NOUN issue-54 126 12 for for ADP issue-54 126 13 tax tax NOUN issue-54 126 14 optimization optimization NOUN issue-54 126 15 taking take VERB issue-54 126 16 into into ADP issue-54 126 17 account account NOUN issue-54 126 18 not not PART issue-54 126 19 only only ADV issue-54 126 20 costs cost NOUN issue-54 126 21 for for ADP issue-54 126 22 developing develop VERB issue-54 126 23 and and CCONJ issue-54 126 24 maintaining maintain VERB issue-54 126 25 the the DET issue-54 126 26 optimization optimization NOUN issue-54 126 27 scheme scheme NOUN issue-54 126 28 of of ADP issue-54 126 29 a a DET issue-54 126 30 certain certain ADJ issue-54 126 31 tax tax NOUN issue-54 126 32 and and CCONJ issue-54 126 33 the the DET issue-54 126 34 total total ADJ issue-54 126 35 savings saving NOUN issue-54 126 36 but but CCONJ issue-54 126 37 also also ADV issue-54 126 38 the the DET issue-54 126 39 following follow VERB issue-54 126 40 factors factor NOUN issue-54 126 41 : : PUNCT issue-54 126 42 type type NOUN issue-54 126 43 of of ADP issue-54 126 44 a a DET issue-54 126 45 taxpayer taxpayer NOUN issue-54 126 46 ( ( PUNCT issue-54 126 47 1 1 NUM issue-54 126 48 ) ) PUNCT issue-54 126 49 ; ; PUNCT issue-54 126 50 tax tax NOUN issue-54 126 51 share share NOUN issue-54 126 52 in in ADP issue-54 126 53 a a DET issue-54 126 54 taxpayer taxpayer NOUN issue-54 126 55 ’s ’s PART issue-54 126 56 tax tax NOUN issue-54 126 57 burden burden NOUN issue-54 126 58 ( ( PUNCT issue-54 126 59 2 2 NUM issue-54 126 60 ) ) PUNCT issue-54 126 61 ; ; PUNCT issue-54 126 62 interest interest NOUN issue-54 126 63 degree degree NOUN issue-54 126 64 of of ADP issue-54 126 65 tax tax NOUN issue-54 126 66 authorities authority NOUN issue-54 126 67 in in ADP issue-54 126 68 this this DET issue-54 126 69 tax tax NOUN issue-54 126 70 ( ( PUNCT issue-54 126 71 3 3 NUM issue-54 126 72 ) ) PUNCT issue-54 126 73 ; ; PUNCT issue-54 126 74 legislative legislative ADJ issue-54 126 75 complexity complexity NOUN issue-54 126 76 of of ADP issue-54 126 77 the the DET issue-54 126 78 tax tax NOUN issue-54 126 79 ( ( PUNCT issue-54 126 80 4 4 NUM issue-54 126 81 ) ) PUNCT issue-54 126 82 ; ; PUNCT issue-54 126 83 duration duration NOUN issue-54 126 84 of of ADP issue-54 126 85 optimization optimization NOUN issue-54 126 86 scheme scheme NOUN issue-54 126 87 ( ( PUNCT issue-54 126 88 5 5 NUM issue-54 126 89 ) ) PUNCT issue-54 126 90 . . PUNCT issue-54 127 1 the the DET issue-54 127 2 factors factor NOUN issue-54 127 3 1 1 NUM issue-54 127 4 and and CCONJ issue-54 127 5 2 2 NUM issue-54 127 6 are be AUX issue-54 127 7 interrelated interrelate VERB issue-54 127 8 as as SCONJ issue-54 127 9 the the DET issue-54 127 10 organizational organizational ADJ issue-54 127 11 structure structure NOUN issue-54 127 12 of of ADP issue-54 127 13 a a DET issue-54 127 14 company company NOUN issue-54 127 15 defines define VERB issue-54 127 16 the the DET issue-54 127 17 standard standard ADJ issue-54 127 18 structure structure NOUN issue-54 127 19 of of ADP issue-54 127 20 a a DET issue-54 127 21 tax tax NOUN issue-54 127 22 burden burden NOUN issue-54 127 23 of of ADP issue-54 127 24 a a DET issue-54 127 25 taxpayer taxpayer NOUN issue-54 127 26 . . PUNCT issue-54 128 1 using use VERB issue-54 128 2 a a DET issue-54 128 3 general general ADJ issue-54 128 4 calculation calculation NOUN issue-54 128 5 formula formula NOUN issue-54 128 6 , , PUNCT issue-54 128 7 it it PRON issue-54 128 8 is be AUX issue-54 128 9 possible possible ADJ issue-54 128 10 to to PART issue-54 128 11 take take VERB issue-54 128 12 into into ADP issue-54 128 13 account account NOUN issue-54 128 14 the the DET issue-54 128 15 structure structure NOUN issue-54 128 16 of of ADP issue-54 128 17 a a DET issue-54 128 18 tax tax NOUN issue-54 128 19 burden burden NOUN issue-54 128 20 for for ADP issue-54 128 21 each each DET issue-54 128 22 individual individual ADJ issue-54 128 23 taxpayer taxpayer NOUN issue-54 128 24 . . PUNCT issue-54 129 1 dependence dependence NOUN issue-54 129 2 of of ADP issue-54 129 3 optimization optimization NOUN issue-54 129 4 criteria criterion NOUN issue-54 129 5 on on ADP issue-54 129 6 the the DET issue-54 129 7 tax tax NOUN issue-54 129 8 share share NOUN issue-54 129 9 in in ADP issue-54 129 10 a a DET issue-54 129 11 taxpayer taxpayer NOUN issue-54 129 12 tax tax NOUN issue-54 129 13 burden burden NOUN issue-54 129 14 is be AUX issue-54 129 15 linearly linearly ADV issue-54 129 16 proportional proportional ADJ issue-54 129 17 : : PUNCT issue-54 129 18 the the DET issue-54 129 19 higher high ADJ issue-54 129 20 amount amount NOUN issue-54 129 21 to to PART issue-54 129 22 be be AUX issue-54 129 23 paid pay VERB issue-54 129 24 , , PUNCT issue-54 129 25 the the DET issue-54 129 26 greater great ADJ issue-54 129 27 relative relative ADJ issue-54 129 28 economy economy NOUN issue-54 129 29 . . PUNCT issue-54 130 1 the the DET issue-54 130 2 factor factor NOUN issue-54 130 3 of of ADP issue-54 130 4 tax tax NOUN issue-54 130 5 authority authority NOUN issue-54 130 6 ’s ’s PART issue-54 130 7 interest interest NOUN issue-54 130 8 should should AUX issue-54 130 9 be be AUX issue-54 130 10 taken take VERB issue-54 130 11 into into ADP issue-54 130 12 account account NOUN issue-54 130 13 as as ADP issue-54 130 14 the the DET issue-54 130 15 border border NOUN issue-54 130 16 between between ADP issue-54 130 17 optimization optimization NOUN issue-54 130 18 and and CCONJ issue-54 130 19 tax tax NOUN issue-54 130 20 avoidance avoidance NOUN issue-54 130 21 shifts shift NOUN issue-54 130 22 towards towards ADP issue-54 130 23 tax tax NOUN issue-54 130 24 legislation legislation NOUN issue-54 130 25 breach breach NOUN issue-54 130 26 . . PUNCT issue-54 131 1 the the DET issue-54 131 2 bigger big ADJ issue-54 131 3 share share NOUN issue-54 131 4 for for ADP issue-54 131 5 budget budget NOUN issue-54 131 6 revenue revenue NOUN issue-54 131 7 provides provide VERB issue-54 131 8 a a DET issue-54 131 9 certain certain ADJ issue-54 131 10 tax tax NOUN issue-54 131 11 resource resource NOUN issue-54 131 12 , , PUNCT issue-54 131 13 the the DET issue-54 131 14 higher high ADJ issue-54 131 15 probability probability NOUN issue-54 131 16 that that SCONJ issue-54 131 17 this this DET issue-54 131 18 tax tax NOUN issue-54 131 19 will will AUX issue-54 131 20 generate generate VERB issue-54 131 21 a a DET issue-54 131 22 great great ADJ issue-54 131 23 interest interest NOUN issue-54 131 24 among among ADP issue-54 131 25 tax tax NOUN issue-54 131 26 authorities authority NOUN issue-54 131 27 . . PUNCT issue-54 132 1 consequently consequently ADV issue-54 132 2 , , PUNCT issue-54 132 3 factor factor NOUN issue-54 132 4 3 3 NUM issue-54 132 5 can can AUX issue-54 132 6 be be AUX issue-54 132 7 expressed express VERB issue-54 132 8 by by ADP issue-54 132 9 means mean NOUN issue-54 132 10 of of ADP issue-54 132 11 a a DET issue-54 132 12 tax tax NOUN issue-54 132 13 share share NOUN issue-54 132 14 in in ADP issue-54 132 15 budget budget NOUN issue-54 132 16 tax tax NOUN issue-54 132 17 revenue revenue NOUN issue-54 132 18 . . PUNCT issue-54 133 1 dependence dependence NOUN issue-54 133 2 of of ADP issue-54 133 3 a a DET issue-54 133 4 universal universal ADJ issue-54 133 5 criterium criterium NOUN issue-54 133 6 for for ADP issue-54 133 7 tax tax NOUN issue-54 133 8 optimization optimization NOUN issue-54 133 9 on on ADP issue-54 133 10 the the DET issue-54 133 11 factor factor NOUN issue-54 133 12 3 3 NUM issue-54 133 13 is be AUX issue-54 133 14 inversely inversely ADV issue-54 133 15 proportional proportional ADJ issue-54 133 16 : : PUNCT issue-54 133 17 the the DET issue-54 133 18 greater great ADJ issue-54 133 19 attention attention NOUN issue-54 133 20 of of ADP issue-54 133 21 tax tax NOUN issue-54 133 22 authorities authority NOUN issue-54 133 23 ( ( PUNCT issue-54 133 24 the the DET issue-54 133 25 larger large ADJ issue-54 133 26 tax tax NOUN issue-54 133 27 share share NOUN issue-54 133 28 in in ADP issue-54 133 29 the the DET issue-54 133 30 budget budget NOUN issue-54 133 31 ) ) PUNCT issue-54 133 32 , , PUNCT issue-54 133 33 the the DET issue-54 133 34 less less ADJ issue-54 133 35 will will AUX issue-54 133 36 be be AUX issue-54 133 37 the the DET issue-54 133 38 economy economy NOUN issue-54 133 39 ( ( PUNCT issue-54 133 40 bobrova bobrova PROPN issue-54 133 41 , , PUNCT issue-54 133 42 2014 2014 NUM issue-54 133 43 ) ) PUNCT issue-54 133 44 . . PUNCT issue-54 134 1 legislation legislation NOUN issue-54 134 2 complexity complexity NOUN issue-54 134 3 of of ADP issue-54 134 4 the the DET issue-54 134 5 tax tax NOUN issue-54 134 6 also also ADV issue-54 134 7 reflects reflect VERB issue-54 134 8 optimization optimization NOUN issue-54 134 9 capabilities capability NOUN issue-54 134 10 . . PUNCT issue-54 135 1 complex complex ADJ issue-54 135 2 branch branch NOUN issue-54 135 3 multi multi ADJ issue-54 135 4 - - ADJ issue-54 135 5 step step ADJ issue-54 135 6 baltic baltic ADJ issue-54 135 7 journal journal NOUN issue-54 135 8 of of ADP issue-54 135 9 economic economic ADJ issue-54 135 10 studies study NOUN issue-54 135 11 8 8 NUM issue-54 135 12 vol vol NOUN issue-54 135 13 . . PROPN issue-54 136 1 2 2 NUM issue-54 136 2 , , PUNCT issue-54 136 3 no no INTJ issue-54 136 4 . . NOUN issue-54 136 5 1 1 NUM issue-54 136 6 , , PUNCT issue-54 136 7 2016 2016 NUM issue-54 136 8 schemes scheme NOUN issue-54 136 9 for for ADP issue-54 136 10 building build VERB issue-54 136 11 a a DET issue-54 136 12 number number NOUN issue-54 136 13 of of ADP issue-54 136 14 taxes taxis NOUN issue-54 136 15 provide provide VERB issue-54 136 16 multiple multiple ADJ issue-54 136 17 precedents precedent NOUN issue-54 136 18 for for ADP issue-54 136 19 optimization optimization NOUN issue-54 136 20 . . PUNCT issue-54 137 1 the the DET issue-54 137 2 number number NOUN issue-54 137 3 of of ADP issue-54 137 4 tax tax NOUN issue-54 137 5 regulations regulation NOUN issue-54 137 6 is be AUX issue-54 137 7 so so ADV issue-54 137 8 simple simple ADJ issue-54 137 9 and and CCONJ issue-54 137 10 laconic laconic ADJ issue-54 137 11 that that SCONJ issue-54 137 12 they they PRON issue-54 137 13 do do AUX issue-54 137 14 not not PART issue-54 137 15 allow allow VERB issue-54 137 16 any any DET issue-54 137 17 other other ADJ issue-54 137 18 effective effective ADJ issue-54 137 19 ways way NOUN issue-54 137 20 for for ADP issue-54 137 21 their their PRON issue-54 137 22 optimization optimization NOUN issue-54 137 23 . . PUNCT issue-54 138 1 the the DET issue-54 138 2 more more ADV issue-54 138 3 complex complex ADJ issue-54 138 4 the the DET issue-54 138 5 tax tax NOUN issue-54 138 6 , , PUNCT issue-54 138 7 the the PRON issue-54 138 8 easier easy ADJ issue-54 138 9 it it PRON issue-54 138 10 is be AUX issue-54 138 11 to to PART issue-54 138 12 find find VERB issue-54 138 13 optimization optimization NOUN issue-54 138 14 conditions condition NOUN issue-54 138 15 for for ADP issue-54 138 16 it it PRON issue-54 138 17 and and CCONJ issue-54 138 18 even even ADV issue-54 138 19 the the DET issue-54 138 20 lowest low ADJ issue-54 138 21 level level NOUN issue-54 138 22 of of ADP issue-54 138 23 the the DET issue-54 138 24 economy economy NOUN issue-54 138 25 will will AUX issue-54 138 26 be be AUX issue-54 138 27 considered consider VERB issue-54 138 28 a a DET issue-54 138 29 positive positive ADJ issue-54 138 30 effect effect NOUN issue-54 138 31 . . PUNCT issue-54 139 1 taking take VERB issue-54 139 2 into into ADP issue-54 139 3 account account NOUN issue-54 139 4 everything everything PRON issue-54 139 5 that that PRON issue-54 139 6 was be AUX issue-54 139 7 said say VERB issue-54 139 8 before before ADV issue-54 139 9 , , PUNCT issue-54 139 10 the the DET issue-54 139 11 formula formula NOUN issue-54 139 12 for for ADP issue-54 139 13 universal universal ADJ issue-54 139 14 tax tax NOUN issue-54 139 15 optimization optimization NOUN issue-54 139 16 criteria criterion NOUN issue-54 139 17 will will AUX issue-54 139 18 be be AUX issue-54 139 19 the the DET issue-54 139 20 following follow VERB issue-54 139 21 : : PUNCT issue-54 139 22 𝑈𝑈𝑈𝑈𝑒𝑒𝑓𝑓 𝑈𝑈𝑈𝑈𝑒𝑒𝑓𝑓 PROPN issue-54 139 23 = = SYM issue-54 139 24 𝐸𝐸𝑛𝑛 𝐸𝐸𝑛𝑛 PROPN issue-54 139 25 𝑆𝑆𝑚𝑚 𝑆𝑆𝑚𝑚 PROPN issue-54 139 26 × × PROPN issue-54 139 27 𝐾𝐾2 𝐾𝐾2 PROPN issue-54 139 28 × × PROPN issue-54 139 29 𝐾𝐾5 𝐾𝐾5 PROPN issue-54 139 30 ÷ ÷ PUNCT issue-54 140 1 𝐾𝐾3 𝐾𝐾3 PROPN issue-54 140 2 × × PROPN issue-54 140 3 𝐾𝐾4 𝐾𝐾4 PROPN issue-54 140 4 where where SCONJ issue-54 140 5 : : PUNCT issue-54 140 6 ucef ucef PROPN issue-54 140 7 – – PUNCT issue-54 140 8 is be AUX issue-54 140 9 universal universal ADJ issue-54 140 10 tax tax NOUN issue-54 140 11 optimization optimization NOUN issue-54 140 12 criteria criterion NOUN issue-54 140 13 ; ; PUNCT issue-54 140 14 en en X issue-54 140 15 – – PUNCT issue-54 140 16 is be AUX issue-54 140 17 economy economy NOUN issue-54 140 18 from from ADP issue-54 140 19 taxes taxis NOUN issue-54 140 20 in in ADP issue-54 140 21 the the DET issue-54 140 22 result result NOUN issue-54 140 23 of of ADP issue-54 140 24 optimization optimization NOUN issue-54 140 25 , , PUNCT issue-54 140 26 in in ADP issue-54 140 27 monetary monetary ADJ issue-54 140 28 units unit NOUN issue-54 140 29 ; ; PUNCT issue-54 140 30 sm sm PROPN issue-54 140 31 – – PUNCT issue-54 140 32 are be AUX issue-54 140 33 the the DET issue-54 140 34 costs cost NOUN issue-54 140 35 for for ADP issue-54 140 36 developing develop VERB issue-54 140 37 and and CCONJ issue-54 140 38 maintaining maintain VERB issue-54 140 39 optimization optimization NOUN issue-54 140 40 scheme scheme NOUN issue-54 140 41 , , PUNCT issue-54 140 42 in in ADP issue-54 140 43 monetary monetary ADJ issue-54 140 44 units unit NOUN issue-54 140 45 ; ; PUNCT issue-54 140 46 k2 k2 X issue-54 140 47 – – PUNCT issue-54 140 48 is be AUX issue-54 140 49 coefficient coefficient NOUN issue-54 140 50 taking take VERB issue-54 140 51 into into ADP issue-54 140 52 account account NOUN issue-54 140 53 factor factor NOUN issue-54 140 54 1 1 NUM issue-54 140 55 or or CCONJ issue-54 140 56 2 2 NUM issue-54 140 57 . . PUNCT issue-54 141 1 in in ADP issue-54 141 2 the the DET issue-54 141 3 final final ADJ issue-54 141 4 version version NOUN issue-54 141 5 of of ADP issue-54 141 6 the the DET issue-54 141 7 formula formula NOUN issue-54 141 8 the the DET issue-54 141 9 sign sign NOUN issue-54 141 10 of of ADP issue-54 141 11 optimization optimization NOUN issue-54 141 12 is be AUX issue-54 141 13 taken take VERB issue-54 141 14 into into ADP issue-54 141 15 account account NOUN issue-54 141 16 . . PUNCT issue-54 142 1 it it PRON issue-54 142 2 is be AUX issue-54 142 3 explained explain VERB issue-54 142 4 by by ADP issue-54 142 5 the the DET issue-54 142 6 fact fact NOUN issue-54 142 7 that that SCONJ issue-54 142 8 during during ADP issue-54 142 9 development development NOUN issue-54 142 10 of of ADP issue-54 142 11 optimization optimization NOUN issue-54 142 12 schemes scheme NOUN issue-54 142 13 affecting affect VERB issue-54 142 14 a a DET issue-54 142 15 group group NOUN issue-54 142 16 of of ADP issue-54 142 17 taxes taxis NOUN issue-54 142 18 , , PUNCT issue-54 142 19 it it PRON issue-54 142 20 is be AUX issue-54 142 21 not not PART issue-54 142 22 always always ADV issue-54 142 23 possible possible ADJ issue-54 142 24 to to PART issue-54 142 25 reach reach VERB issue-54 142 26 a a DET issue-54 142 27 maximal maximal ADJ issue-54 142 28 reduction reduction NOUN issue-54 142 29 of of ADP issue-54 142 30 all all DET issue-54 142 31 the the DET issue-54 142 32 constituting constituting NOUN issue-54 142 33 elements element NOUN issue-54 142 34 . . PUNCT issue-54 143 1 sometimes sometimes ADV issue-54 143 2 reduction reduction NOUN issue-54 143 3 of of ADP issue-54 143 4 one one NUM issue-54 143 5 group group NOUN issue-54 143 6 of of ADP issue-54 143 7 taxes taxis NOUN issue-54 143 8 is be AUX issue-54 143 9 accompanied accompany VERB issue-54 143 10 by by ADP issue-54 143 11 the the DET issue-54 143 12 growth growth NOUN issue-54 143 13 of of ADP issue-54 143 14 the the DET issue-54 143 15 other other ADJ issue-54 143 16 tax tax NOUN issue-54 143 17 group group NOUN issue-54 143 18 . . PUNCT issue-54 144 1 in in ADP issue-54 144 2 this this DET issue-54 144 3 case case NOUN issue-54 144 4 , , PUNCT issue-54 144 5 tax tax NOUN issue-54 144 6 shares share NOUN issue-54 144 7 in in ADP issue-54 144 8 a a DET issue-54 144 9 tax tax NOUN issue-54 144 10 burden burden NOUN issue-54 144 11 and and CCONJ issue-54 144 12 in in ADP issue-54 144 13 budget budget NOUN issue-54 144 14 tax tax NOUN issue-54 144 15 revenue revenue NOUN issue-54 144 16 should should AUX issue-54 144 17 be be AUX issue-54 144 18 calculated calculate VERB issue-54 144 19 . . PUNCT issue-54 145 1 5 5 X issue-54 145 2 . . NOUN issue-54 145 3 size size NOUN issue-54 145 4 and and CCONJ issue-54 145 5 development development NOUN issue-54 145 6 of of ADP issue-54 145 7 the the DET issue-54 145 8 shadow shadow NOUN issue-54 145 9 economy economy NOUN issue-54 145 10 within within ADP issue-54 145 11 poland poland PROPN issue-54 145 12 and and CCONJ issue-54 145 13 of of ADP issue-54 145 14 its its PRON issue-54 145 15 neighbouring neighbouring NOUN issue-54 145 16 countries country NOUN issue-54 145 17 the the DET issue-54 145 18 average average ADJ issue-54 145 19 size size NOUN issue-54 145 20 of of ADP issue-54 145 21 the the DET issue-54 145 22 shadow shadow NOUN issue-54 145 23 economy economy NOUN issue-54 145 24 in in ADP issue-54 145 25 27 27 NUM issue-54 145 26     SPACE issue-54 145 27 eu eu NOUN issue-54 145 28 - - NOUN issue-54 145 29 countries country NOUN issue-54 145 30 is be AUX issue-54 145 31 22.3 22.3 NUM issue-54 145 32 % % NOUN issue-54 145 33 in in ADP issue-54 145 34 2003 2003 NUM issue-54 145 35 and and CCONJ issue-54 145 36 decreased decrease VERB issue-54 145 37 to to ADP issue-54 145 38 18.4 18.4 NUM issue-54 145 39 % % NOUN issue-54 145 40 ( ( PUNCT issue-54 145 41 of of ADP issue-54 145 42 official official ADJ issue-54 145 43 gdp gdp NOUN issue-54 145 44 ) ) PUNCT issue-54 145 45 in in ADP issue-54 145 46 2013 2013 NUM issue-54 145 47 . . PUNCT issue-54 146 1 the the DET issue-54 146 2 biggest big ADJ issue-54 146 3 ones one NOUN issue-54 146 4 are be AUX issue-54 146 5 with with ADP issue-54 146 6 14.6 14.6 NUM issue-54 146 7 % % NOUN issue-54 146 8 unemployment unemployment NOUN issue-54 146 9 and and CCONJ issue-54 146 10 self self NOUN issue-54 146 11 - - PUNCT issue-54 146 12 employment employment NOUN issue-54 146 13 , , PUNCT issue-54 146 14 followed follow VERB issue-54 146 15 by by ADP issue-54 146 16 tax tax NOUN issue-54 146 17 morale morale NOUN issue-54 146 18 with with ADP issue-54 146 19 14.5 14.5 NUM issue-54 146 20 % % NOUN issue-54 146 21 and and CCONJ issue-54 146 22 gdp gdp NOUN issue-54 146 23 growth growth NOUN issue-54 146 24 with with ADP issue-54 146 25 14.3 14.3 NUM issue-54 146 26 % % NOUN issue-54 146 27 . . PUNCT issue-54 147 1 the the DET issue-54 147 2 size size NOUN issue-54 147 3 of of ADP issue-54 147 4 tax tax NOUN issue-54 147 5 evasion evasion NOUN issue-54 147 6 ( ( PUNCT issue-54 147 7 accounting account VERB issue-54 147 8 for for ADP issue-54 147 9 indirect indirect ADJ issue-54 147 10 taxation taxation NOUN issue-54 147 11 and and CCONJ issue-54 147 12 selfemployment selfemployment NOUN issue-54 147 13 activities activity NOUN issue-54 147 14 ) ) PUNCT issue-54 147 15 was be AUX issue-54 147 16 on on ADP issue-54 147 17 average average ADJ issue-54 147 18 4.2 4.2 NUM issue-54 147 19 % % NOUN issue-54 147 20 ( ( PUNCT issue-54 147 21 of of ADP issue-54 147 22 official official ADJ issue-54 147 23 gdp gdp NOUN issue-54 147 24 ) ) PUNCT issue-54 147 25 in in ADP issue-54 147 26 poland poland PROPN issue-54 147 27 , , PUNCT issue-54 147 28 1.9 1.9 NUM issue-54 147 29 % % NOUN issue-54 147 30 in in ADP issue-54 147 31 germany germany PROPN issue-54 147 32 and and CCONJ issue-54 147 33 2.9 2.9 NUM issue-54 147 34 % % NOUN issue-54 147 35 in in ADP issue-54 147 36 the the DET issue-54 147 37 czech czech PROPN issue-54 147 38 republic republic NOUN issue-54 147 39 ( ( PUNCT issue-54 147 40 schneider schneider PROPN issue-54 147 41 , , PUNCT issue-54 147 42 raczkowski raczkowski ADJ issue-54 147 43 , , PUNCT issue-54 147 44 2014 2014 NUM issue-54 147 45 ) ) PUNCT issue-54 147 46 . . PUNCT issue-54 148 1 many many ADJ issue-54 148 2 national national ADJ issue-54 148 3 states state NOUN issue-54 148 4 , , PUNCT issue-54 148 5 noticing notice VERB issue-54 148 6 the the DET issue-54 148 7 phenomena phenomenon NOUN issue-54 148 8 of of ADP issue-54 148 9 tax tax NOUN issue-54 148 10 evasion evasion NOUN issue-54 148 11 and and CCONJ issue-54 148 12 tax tax NOUN issue-54 148 13 avoidance avoidance NOUN issue-54 148 14 are be AUX issue-54 148 15 implementing implement VERB issue-54 148 16 or or CCONJ issue-54 148 17 going go VERB issue-54 148 18 to to PART issue-54 148 19 implement implement VERB issue-54 148 20 specific specific ADJ issue-54 148 21 reforms reform NOUN issue-54 148 22 , , PUNCT issue-54 148 23 such such ADJ issue-54 148 24 as as ADP issue-54 148 25 the the DET issue-54 148 26 following following NOUN issue-54 148 27 : : PUNCT issue-54 148 28 a a X issue-54 148 29 ) ) PUNCT issue-54 148 30 bulgaria bulgaria PROPN issue-54 148 31 , , PUNCT issue-54 148 32 2012 2012 NUM issue-54 148 33 : : PUNCT issue-54 148 34 adopted adopt VERB issue-54 148 35 a a DET issue-54 148 36 fiscal fiscal ADJ issue-54 148 37 strategy strategy NOUN issue-54 148 38 to to PART issue-54 148 39 improve improve VERB issue-54 148 40 tax tax NOUN issue-54 148 41 collection collection NOUN issue-54 148 42 and and CCONJ issue-54 148 43 control control VERB issue-54 148 44 the the DET issue-54 148 45 avoidance avoidance NOUN issue-54 148 46 of of ADP issue-54 148 47 taxation taxation NOUN issue-54 148 48 ; ; PUNCT issue-54 148 49 b b X issue-54 148 50 ) ) PUNCT issue-54 148 51 cyprus cyprus PROPN issue-54 148 52 , , PUNCT issue-54 148 53 december december PROPN issue-54 148 54 2012 2012 NUM issue-54 148 55 : : PUNCT issue-54 148 56 allocated allocate VERB issue-54 148 57 special special ADJ issue-54 148 58 funds fund NOUN issue-54 148 59 for for ADP issue-54 148 60 tax tax NOUN issue-54 148 61 avoidance avoidance NOUN issue-54 148 62 and and CCONJ issue-54 148 63 financial financial ADJ issue-54 148 64 abuse abuse NOUN issue-54 148 65 control control NOUN issue-54 148 66 in in ADP issue-54 148 67 their their PRON issue-54 148 68 successive successive ADJ issue-54 148 69 budget budget NOUN issue-54 148 70 for for ADP issue-54 148 71 2013 2013 NUM issue-54 148 72 . . PUNCT issue-54 149 1 imposed impose VERB issue-54 149 2 a a DET issue-54 149 3 number number NOUN issue-54 149 4 of of ADP issue-54 149 5 obligations obligation NOUN issue-54 149 6 on on ADP issue-54 149 7 both both CCONJ issue-54 149 8 the the DET issue-54 149 9 business business NOUN issue-54 149 10 and and CCONJ issue-54 149 11 the the DET issue-54 149 12 tax tax NOUN issue-54 149 13 administration administration NOUN issue-54 149 14 to to PART issue-54 149 15 improve improve VERB issue-54 149 16 information information NOUN issue-54 149 17 sharing sharing NOUN issue-54 149 18 and and CCONJ issue-54 149 19 tighten tighten VERB issue-54 149 20 tax tax NOUN issue-54 149 21 regulations regulation NOUN issue-54 149 22 . . PUNCT issue-54 150 1 nonresidents nonresident NOUN issue-54 150 2 are be AUX issue-54 150 3 required require VERB issue-54 150 4 to to PART issue-54 150 5 file file VERB issue-54 150 6 annual annual ADJ issue-54 150 7 tax tax NOUN issue-54 150 8 returns return NOUN issue-54 150 9 and and CCONJ issue-54 150 10 foundations foundation NOUN issue-54 150 11 are be AUX issue-54 150 12 expected expect VERB issue-54 150 13 to to PART issue-54 150 14 account account VERB issue-54 150 15 for for ADP issue-54 150 16 dividends dividend NOUN issue-54 150 17 and and CCONJ issue-54 150 18 interest interest NOUN issue-54 150 19 ; ; PUNCT issue-54 150 20 c c X issue-54 150 21 ) ) PUNCT issue-54 150 22 latvia latvia PROPN issue-54 150 23 : : PUNCT issue-54 150 24 adopted adopt VERB issue-54 150 25 the the DET issue-54 150 26 so so ADV issue-54 150 27 - - PUNCT issue-54 150 28 called call VERB issue-54 150 29 “ " PUNCT issue-54 150 30 zero zero NUM issue-54 150 31 declaration declaration NOUN issue-54 150 32 ” " PUNCT issue-54 150 33 for for ADP issue-54 150 34 the the DET issue-54 150 35 legal legal ADJ issue-54 150 36 notification notification NOUN issue-54 150 37 of of ADP issue-54 150 38 non non ADJ issue-54 150 39 - - ADJ issue-54 150 40 declared declared ADJ issue-54 150 41 income income NOUN issue-54 150 42 to to PART issue-54 150 43 combat combat VERB issue-54 150 44 tax tax NOUN issue-54 150 45 evasion evasion NOUN issue-54 150 46 and and CCONJ issue-54 150 47 tax tax NOUN issue-54 150 48 avoidance avoidance NOUN issue-54 150 49 ; ; PUNCT issue-54 150 50 d d X issue-54 150 51 ) ) PUNCT issue-54 150 52 portugal portugal PROPN issue-54 150 53 , , PUNCT issue-54 150 54 2010 2010 NUM issue-54 150 55 : : PUNCT issue-54 150 56 adopted adopt VERB issue-54 150 57 solutions solution NOUN issue-54 150 58 enabling enable VERB issue-54 150 59 more more ADJ issue-54 150 60 control control NOUN issue-54 150 61 of of ADP issue-54 150 62 tax tax NOUN issue-54 150 63 evasion evasion NOUN issue-54 150 64 ; ; PUNCT issue-54 150 65 e e X issue-54 150 66 ) ) PUNCT issue-54 150 67 estonia estonia PROPN issue-54 150 68 : : PUNCT issue-54 150 69 reinforced reinforce VERB issue-54 150 70 their their PRON issue-54 150 71 controls control NOUN issue-54 150 72 against against ADP issue-54 150 73 tax tax NOUN issue-54 150 74 avoidance avoidance NOUN issue-54 150 75 by by ADP issue-54 150 76 controlled control VERB issue-54 150 77 foreign foreign ADJ issue-54 150 78 companies company NOUN issue-54 150 79 ( ( PUNCT issue-54 150 80 cfc cfc PROPN issue-54 150 81 ) ) PUNCT issue-54 150 82 , , PUNCT issue-54 150 83 including include VERB issue-54 150 84 specifically specifically ADV issue-54 150 85 the the DET issue-54 150 86 restrictions restriction NOUN issue-54 150 87 on on ADP issue-54 150 88 the the DET issue-54 150 89 use use NOUN issue-54 150 90 of of ADP issue-54 150 91 transfer transfer NOUN issue-54 150 92 pricing pricing NOUN issue-54 150 93 systems system NOUN issue-54 150 94 ; ; PUNCT issue-54 150 95 f f X issue-54 150 96 ) ) PUNCT issue-54 150 97 uk uk PROPN issue-54 150 98 : : PUNCT issue-54 150 99 seems seem VERB issue-54 150 100 to to PART issue-54 150 101 be be AUX issue-54 150 102 the the DET issue-54 150 103 most most ADV issue-54 150 104 successful successful ADJ issue-54 150 105 and and CCONJ issue-54 150 106 far far ADV issue-54 150 107 going go VERB issue-54 150 108 in in ADP issue-54 150 109 its its PRON issue-54 150 110 struggle struggle NOUN issue-54 150 111 against against ADP issue-54 150 112 tax tax NOUN issue-54 150 113 avoidance avoidance NOUN issue-54 150 114 and and CCONJ issue-54 150 115 evasion evasion NOUN issue-54 150 116 . . PUNCT issue-54 151 1 since since SCONJ issue-54 151 2 2010 2010 NUM issue-54 151 3 they they PRON issue-54 151 4 have have AUX issue-54 151 5 earmarked earmark VERB issue-54 151 6 almost almost ADV issue-54 151 7 1 1 NUM issue-54 151 8 billion billion NUM issue-54 151 9 pounds pound NOUN issue-54 151 10 for for ADP issue-54 151 11 the the DET issue-54 151 12 control control NOUN issue-54 151 13 of of ADP issue-54 151 14 tax tax NOUN issue-54 151 15 abuses abuse NOUN issue-54 151 16 , , PUNCT issue-54 151 17 tax tax NOUN issue-54 151 18 avoidance avoidance NOUN issue-54 151 19 ( ( PUNCT issue-54 151 20 tax tax NOUN issue-54 151 21 optimization optimization NOUN issue-54 151 22 ) ) PUNCT issue-54 151 23 and and CCONJ issue-54 151 24 tax tax NOUN issue-54 151 25 evasion evasion NOUN issue-54 151 26 . . PUNCT issue-54 152 1 they they PRON issue-54 152 2 employed employ VERB issue-54 152 3 almost almost ADV issue-54 152 4 2.5 2.5 NUM issue-54 152 5 thousand thousand NUM issue-54 152 6 new new ADJ issue-54 152 7 employees employee NOUN issue-54 152 8 at at ADP issue-54 152 9 hmrc hmrc NOUN issue-54 152 10 and and CCONJ issue-54 152 11 allocated allocate VERB issue-54 152 12 a a DET issue-54 152 13 special special ADJ issue-54 152 14 team team NOUN issue-54 152 15 of of ADP issue-54 152 16 offshore offshore ADJ issue-54 152 17 co co ADJ issue-54 152 18 - - ADJ issue-54 152 19 ordination ordination ADJ issue-54 152 20 unit unit NOUN issue-54 152 21 to to PART issue-54 152 22 combat combat VERB issue-54 152 23 tax tax NOUN issue-54 152 24 offenses offense NOUN issue-54 152 25 in in ADP issue-54 152 26 tax tax NOUN issue-54 152 27 havens haven NOUN issue-54 152 28 . . PUNCT issue-54 153 1 they they PRON issue-54 153 2 have have AUX issue-54 153 3 provided provide VERB issue-54 153 4 for for ADP issue-54 153 5 a a DET issue-54 153 6 possibility possibility NOUN issue-54 153 7 of of ADP issue-54 153 8 publishing publish VERB issue-54 153 9 names name NOUN issue-54 153 10 of of ADP issue-54 153 11 tax tax NOUN issue-54 153 12 legislation legislation NOUN issue-54 153 13 abusers abuser NOUN issue-54 153 14 or or CCONJ issue-54 153 15 offenders offender NOUN issue-54 153 16 and and CCONJ issue-54 153 17 established establish VERB issue-54 153 18 a a DET issue-54 153 19 penal penal ADJ issue-54 153 20 tax tax NOUN issue-54 153 21 rate rate NOUN issue-54 153 22 of of ADP issue-54 153 23 up up ADP issue-54 153 24 to to PART issue-54 153 25 200 200 NUM issue-54 153 26 % % NOUN issue-54 153 27 against against ADP issue-54 153 28 their their PRON issue-54 153 29 tax tax NOUN issue-54 153 30 evaders evader NOUN issue-54 153 31 ( ( PUNCT issue-54 153 32 salo salo NOUN issue-54 153 33 , , PUNCT issue-54 153 34 2013 2013 NUM issue-54 153 35 ) ) PUNCT issue-54 153 36 . . PUNCT issue-54 154 1 the the DET issue-54 154 2 size size NOUN issue-54 154 3 and and CCONJ issue-54 154 4 development development NOUN issue-54 154 5 of of ADP issue-54 154 6 the the DET issue-54 154 7 shadow shadow NOUN issue-54 154 8 economy economy NOUN issue-54 154 9 of of ADP issue-54 154 10 poland poland PROPN issue-54 154 11 it it PRON issue-54 154 12 had have VERB issue-54 154 13 a a DET issue-54 154 14 value value NOUN issue-54 154 15 of of ADP issue-54 154 16 27.7 27.7 NUM issue-54 154 17 % % NOUN issue-54 154 18 in in ADP issue-54 154 19 the the DET issue-54 154 20 year year NOUN issue-54 154 21 2003 2003 NUM issue-54 154 22 , , PUNCT issue-54 154 23 which which PRON issue-54 154 24 then then ADV issue-54 154 25 steadily steadily ADV issue-54 154 26 declined decline VERB issue-54 154 27 to to ADP issue-54 154 28 25.3 25.3 NUM issue-54 154 29 % % NOUN issue-54 154 30 in in ADP issue-54 154 31 the the DET issue-54 154 32 year year NOUN issue-54 154 33 2008 2008 NUM issue-54 154 34 , , PUNCT issue-54 154 35 increased increase VERB issue-54 154 36 slightly slightly ADV issue-54 154 37 to to ADP issue-54 154 38 25.9 25.9 NUM issue-54 154 39 % % NOUN issue-54 154 40 in in ADP issue-54 154 41 the the DET issue-54 154 42 year year NOUN issue-54 154 43 2009 2009 NUM issue-54 154 44 and and CCONJ issue-54 154 45 since since SCONJ issue-54 154 46 then then ADV issue-54 154 47 decreased decrease VERB issue-54 154 48 to to ADP issue-54 154 49 23.8 23.8 NUM issue-54 154 50 % % NOUN issue-54 154 51 for for ADP issue-54 154 52 the the DET issue-54 154 53 year year NOUN issue-54 154 54 2013 2013 NUM issue-54 154 55 . . PUNCT issue-54 155 1 if if SCONJ issue-54 155 2 we we PRON issue-54 155 3 consider consider VERB issue-54 155 4 the the DET issue-54 155 5 direct direct ADJ issue-54 155 6 neighbours neighbour NOUN issue-54 155 7 of of ADP issue-54 155 8 poland poland PROPN issue-54 155 9 , , PUNCT issue-54 155 10 germany germany PROPN issue-54 155 11 , , PUNCT issue-54 155 12 the the DET issue-54 155 13 czech czech PROPN issue-54 155 14 republic republic NOUN issue-54 155 15 , , PUNCT issue-54 155 16 slovakia slovakia PROPN issue-54 155 17 and and CCONJ issue-54 155 18 lithuania lithuania PROPN issue-54 155 19 , , PUNCT issue-54 155 20 germany germany PROPN issue-54 155 21 had have VERB issue-54 155 22 a a DET issue-54 155 23 shadow shadow NOUN issue-54 155 24 economy economy NOUN issue-54 155 25 of of ADP issue-54 155 26 17.1 17.1 NUM issue-54 155 27 % % NOUN issue-54 155 28 in in ADP issue-54 155 29 the the DET issue-54 155 30 year year NOUN issue-54 155 31 2003 2003 NUM issue-54 155 32 which which PRON issue-54 155 33 declined decline VERB issue-54 155 34 to to ADP issue-54 155 35 14.2 14.2 NUM issue-54 155 36 % % NOUN issue-54 155 37 in in ADP issue-54 155 38 the the DET issue-54 155 39 year year NOUN issue-54 155 40 2008 2008 NUM issue-54 155 41 and and CCONJ issue-54 155 42 increased increase VERB issue-54 155 43 to to ADP issue-54 155 44 14.6 14.6 NUM issue-54 155 45 % % NOUN issue-54 155 46 in in ADP issue-54 155 47 2009 2009 NUM issue-54 155 48 and and CCONJ issue-54 155 49 then then ADV issue-54 155 50 decreased decrease VERB issue-54 155 51 again again ADV issue-54 155 52 to to ADP issue-54 155 53 13.0 13.0 NUM issue-54 155 54 % % NOUN issue-54 155 55 in in ADP issue-54 155 56 the the DET issue-54 155 57 year year NOUN issue-54 155 58 2013 2013 NUM issue-54 155 59 . . PUNCT issue-54 156 1 in in ADP issue-54 156 2 the the DET issue-54 156 3 czech czech PROPN issue-54 156 4 republic republic NOUN issue-54 156 5 we we PRON issue-54 156 6 had have VERB issue-54 156 7 a a DET issue-54 156 8 shadow shadow NOUN issue-54 156 9 economy economy NOUN issue-54 156 10 of of ADP issue-54 156 11 19.5 19.5 NUM issue-54 156 12 % % NOUN issue-54 156 13 in in ADP issue-54 156 14 2003 2003 NUM issue-54 156 15 which which PRON issue-54 156 16 decreased decrease VERB issue-54 156 17 to to ADP issue-54 156 18 16.6 16.6 NUM issue-54 156 19 % % NOUN issue-54 156 20 in in ADP issue-54 156 21 2008 2008 NUM issue-54 156 22 , , PUNCT issue-54 156 23 increased increase VERB issue-54 156 24 to to ADP issue-54 156 25 16.9 16.9 NUM issue-54 156 26 % % NOUN issue-54 156 27 in in ADP issue-54 156 28 2009 2009 NUM issue-54 156 29 and and CCONJ issue-54 156 30 decreased decrease VERB issue-54 156 31 again again ADV issue-54 156 32 to to ADP issue-54 156 33 15.5 15.5 NUM issue-54 156 34 % % NOUN issue-54 156 35 in in ADP issue-54 156 36 2013 2013 NUM issue-54 156 37 . . PUNCT issue-54 157 1 in in ADP issue-54 157 2 slovakia slovakia PROPN issue-54 157 3 we we PRON issue-54 157 4 had have VERB issue-54 157 5 a a DET issue-54 157 6 shadow shadow NOUN issue-54 157 7 economy economy NOUN issue-54 157 8 of of ADP issue-54 157 9 18.4 18.4 NUM issue-54 157 10 % % NOUN issue-54 157 11 in in ADP issue-54 157 12 2003 2003 NUM issue-54 157 13 which which PRON issue-54 157 14 decreased decrease VERB issue-54 157 15 to to ADP issue-54 157 16 16.0 16.0 NUM issue-54 157 17 % % NOUN issue-54 157 18 in in ADP issue-54 157 19 2008 2008 NUM issue-54 157 20 , , PUNCT issue-54 157 21 increased increase VERB issue-54 157 22 to to ADP issue-54 157 23 16.8 16.8 NUM issue-54 157 24 % % NOUN issue-54 157 25 in in ADP issue-54 157 26 2009 2009 NUM issue-54 157 27 and and CCONJ issue-54 157 28 decreased decrease VERB issue-54 157 29 again again ADV issue-54 157 30 to to ADP issue-54 157 31 15.0 15.0 NUM issue-54 157 32 % % NOUN issue-54 157 33 in in ADP issue-54 157 34 2013 2013 NUM issue-54 157 35 . . PUNCT issue-54 158 1 in in ADP issue-54 158 2 lithuania lithuania PROPN issue-54 158 3 we we PRON issue-54 158 4 had have VERB issue-54 158 5 a a DET issue-54 158 6 shadow shadow NOUN issue-54 158 7 economy economy NOUN issue-54 158 8 of of ADP issue-54 158 9 32.0 32.0 NUM issue-54 158 10 % % NOUN issue-54 158 11 in in ADP issue-54 158 12 2003 2003 NUM issue-54 158 13 which which PRON issue-54 158 14 decreased decrease VERB issue-54 158 15 to to ADP issue-54 158 16 29.1 29.1 NUM issue-54 158 17 % % NOUN issue-54 158 18 in in ADP issue-54 158 19 2008 2008 NUM issue-54 158 20 , , PUNCT issue-54 158 21 increased increase VERB issue-54 158 22 to to ADP issue-54 158 23 29.6 29.6 NUM issue-54 158 24 % % NOUN issue-54 158 25 in in ADP issue-54 158 26 2009 2009 NUM issue-54 158 27 and and CCONJ issue-54 158 28 decreased decrease VERB issue-54 158 29 again again ADV issue-54 158 30 to to ADP issue-54 158 31 28.0 28.0 NUM issue-54 158 32 % % NOUN issue-54 158 33 in in ADP issue-54 158 34 2013 2013 NUM issue-54 158 35 ( ( PUNCT issue-54 158 36 zucman zucman NOUN issue-54 158 37 , , PUNCT issue-54 158 38 2014 2014 NUM issue-54 158 39 ) ) PUNCT issue-54 158 40 . . PUNCT issue-54 159 1 what what DET issue-54 159 2 type type NOUN issue-54 159 3 of of ADP issue-54 159 4 policy policy NOUN issue-54 159 5 conclusions conclusion NOUN issue-54 159 6 can can AUX issue-54 159 7 we we PRON issue-54 159 8 draw draw VERB issue-54 159 9 from from ADP issue-54 159 10 these these DET issue-54 159 11 results result NOUN issue-54 159 12 ? ? PUNCT issue-54 160 1 • • NUM issue-54 160 2 the the DET issue-54 160 3 reduction reduction NOUN issue-54 160 4 of of ADP issue-54 160 5 the the DET issue-54 160 6 shadow shadow NOUN issue-54 160 7 economy economy NOUN issue-54 160 8 can can AUX issue-54 160 9 be be AUX issue-54 160 10 achieved achieve VERB issue-54 160 11 using use VERB issue-54 160 12 various various ADJ issue-54 160 13 channels channel NOUN issue-54 160 14 that that PRON issue-54 160 15 governments government NOUN issue-54 160 16 can can AUX issue-54 160 17 influence influence VERB issue-54 160 18 . . PUNCT issue-54 161 1 the the DET issue-54 161 2 main main ADJ issue-54 161 3 challenge challenge NOUN issue-54 161 4 still still ADV issue-54 161 5 is be AUX issue-54 161 6 to to PART issue-54 161 7 bring bring VERB issue-54 161 8 shadow shadow NOUN issue-54 161 9 economy economy NOUN issue-54 161 10 activities activity NOUN issue-54 161 11 into into ADP issue-54 161 12 the the DET issue-54 161 13 official official ADJ issue-54 161 14 economy economy NOUN issue-54 161 15 in in ADP issue-54 161 16 a a DET issue-54 161 17 way way NOUN issue-54 161 18 that that PRON issue-54 161 19 goods good NOUN issue-54 161 20 and and CCONJ issue-54 161 21 services service NOUN issue-54 161 22 previously previously ADV issue-54 161 23 produced produce VERB issue-54 161 24 in in ADP issue-54 161 25 the the DET issue-54 161 26 shadow shadow NOUN issue-54 161 27 economy economy NOUN issue-54 161 28 are be AUX issue-54 161 29 still still ADV issue-54 161 30 produced produce VERB issue-54 161 31 and and CCONJ issue-54 161 32 provided provide VERB issue-54 161 33 in in ADP issue-54 161 34 the the DET issue-54 161 35 official official ADJ issue-54 161 36 economy economy NOUN issue-54 161 37 . . PUNCT issue-54 162 1 only only ADV issue-54 162 2 then then ADV issue-54 162 3 the the DET issue-54 162 4 government government NOUN issue-54 162 5 gets get VERB issue-54 162 6 additional additional ADJ issue-54 162 7 taxes taxis NOUN issue-54 162 8 and and CCONJ issue-54 162 9 social social ADJ issue-54 162 10 security security NOUN issue-54 162 11 contributions contribution NOUN issue-54 162 12 and and CCONJ issue-54 162 13 transfers transfer NOUN issue-54 162 14 value value NOUN issue-54 162 15 added add VERB issue-54 162 16 from from ADP issue-54 162 17 the the DET issue-54 162 18 shadow shadow NOUN issue-54 162 19 into into ADP issue-54 162 20 the the DET issue-54 162 21 official official ADJ issue-54 162 22 economy economy NOUN issue-54 162 23 ; ; PUNCT issue-54 162 24 • • NUM issue-54 162 25 the the DET issue-54 162 26 main main ADJ issue-54 162 27 driving drive VERB issue-54 162 28 forces force NOUN issue-54 162 29 of of ADP issue-54 162 30 the the DET issue-54 162 31 shadow shadow NOUN issue-54 162 32 economy economy NOUN issue-54 162 33 are be AUX issue-54 162 34 indirect indirect ADJ issue-54 162 35 taxes taxis NOUN issue-54 162 36 , , PUNCT issue-54 162 37 followed follow VERB issue-54 162 38 by by ADP issue-54 162 39 self self NOUN issue-54 162 40 - - PUNCT issue-54 162 41 employment employment NOUN issue-54 162 42 and and CCONJ issue-54 162 43 unemployment unemployment NOUN issue-54 162 44 . . PUNCT issue-54 163 1 hence hence ADV issue-54 163 2 , , PUNCT issue-54 163 3 to to PART issue-54 163 4 reduce reduce VERB issue-54 163 5 the the DET issue-54 163 6 shadow shadow NOUN issue-54 163 7 economy economy NOUN issue-54 163 8 these these PRON issue-54 163 9 are be AUX issue-54 163 10 the the DET issue-54 163 11 most most ADV issue-54 163 12 efficient efficient ADJ issue-54 163 13 policy policy NOUN issue-54 163 14 options option NOUN issue-54 163 15 ; ; PUNCT issue-54 163 16 • • X issue-54 163 17 it it PRON issue-54 163 18 is be AUX issue-54 163 19 essential essential ADJ issue-54 163 20 to to PART issue-54 163 21 liquidate liquidate VERB issue-54 163 22 tax tax NOUN issue-54 163 23 havens haven NOUN issue-54 163 24 which which PRON issue-54 163 25 are be AUX issue-54 163 26 currently currently ADV issue-54 163 27 a a DET issue-54 163 28 tool tool NOUN issue-54 163 29 for for ADP issue-54 163 30 commercial commercial ADJ issue-54 163 31 and and CCONJ issue-54 163 32 wholesale wholesale ADJ issue-54 163 33 tax tax NOUN issue-54 163 34 evasion evasion NOUN issue-54 163 35 through through ADP issue-54 163 36 complicated complicated ADJ issue-54 163 37 structure structure NOUN issue-54 163 38 of of ADP issue-54 163 39 tax tax NOUN issue-54 163 40 avoidance avoidance NOUN issue-54 163 41     SPACE issue-54 163 42 – – PUNCT issue-54 163 43 which which PRON issue-54 163 44 appears appear VERB issue-54 163 45 to to PART issue-54 163 46 be be AUX issue-54 163 47 difficult difficult ADJ issue-54 163 48 in in ADP issue-54 163 49 the the DET issue-54 163 50 medium medium ADJ issue-54 163 51 term term NOUN issue-54 163 52 or or CCONJ issue-54 163 53 even even ADV issue-54 163 54 longterm longterm ADJ issue-54 163 55 – – PUNCT issue-54 163 56 due due ADP issue-54 163 57 to to ADP issue-54 163 58 increasing increase VERB issue-54 163 59 number number NOUN issue-54 163 60 of of ADP issue-54 163 61 beneficiaries beneficiary NOUN issue-54 163 62 who who PRON issue-54 163 63 have have VERB issue-54 163 64 the the DET issue-54 163 65 possibilities possibility NOUN issue-54 163 66 of of ADP issue-54 163 67 hampering hamper VERB issue-54 163 68 political political ADJ issue-54 163 69 and and CCONJ issue-54 163 70 organizational organizational ADJ issue-54 163 71 precautious precautious ADJ issue-54 163 72 measures measure NOUN issue-54 163 73 through through ADP issue-54 163 74 their their PRON issue-54 163 75 accumulation accumulation NOUN issue-54 163 76 of of ADP issue-54 163 77 the the DET issue-54 163 78 capital capital NOUN issue-54 163 79 ; ; PUNCT issue-54 163 80 baltic baltic ADJ issue-54 163 81 journal journal PROPN issue-54 163 82 of of ADP issue-54 163 83 economic economic ADJ issue-54 163 84 studies study NOUN issue-54 163 85 9 9 NUM issue-54 163 86 vol vol NOUN issue-54 163 87 . . PROPN issue-54 164 1 2 2 NUM issue-54 164 2 , , PUNCT issue-54 164 3 no no INTJ issue-54 164 4 . . NOUN issue-54 164 5 1 1 NUM issue-54 164 6 , , PUNCT issue-54 164 7 2016 2016 NUM issue-54 164 8 • • NOUN issue-54 164 9 fighting fight VERB issue-54 164 10 tax tax NOUN issue-54 164 11 evasion evasion NOUN issue-54 164 12 from from ADP issue-54 164 13 vat vat NOUN issue-54 164 14 - - PUNCT issue-54 164 15 fraud fraud NOUN issue-54 164 16 is be AUX issue-54 164 17 maybe maybe ADV issue-54 164 18 the the DET issue-54 164 19 most most ADV issue-54 164 20 important important ADJ issue-54 164 21 policy policy NOUN issue-54 164 22 goal goal NOUN issue-54 164 23 . . PUNCT issue-54 165 1 if if SCONJ issue-54 165 2 also also ADV issue-54 165 3 in in ADP issue-54 165 4 the the DET issue-54 165 5 european european PROPN issue-54 165 6 union union PROPN issue-54 165 7 all all DET issue-54 165 8 member member NOUN issue-54 165 9 states state NOUN issue-54 165 10 try try VERB issue-54 165 11 to to PART issue-54 165 12 efficiently efficiently ADV issue-54 165 13 fight fight VERB issue-54 165 14 tax tax NOUN issue-54 165 15 fraud fraud NOUN issue-54 165 16 by by ADP issue-54 165 17 making make VERB issue-54 165 18 the the DET issue-54 165 19 vat vat NOUN issue-54 165 20 - - PUNCT issue-54 165 21 system system NOUN issue-54 165 22 more more ADV issue-54 165 23 efficient efficient ADJ issue-54 165 24 with with ADP issue-54 165 25 clear clear ADJ issue-54 165 26 - - PUNCT issue-54 165 27 cut cut VERB issue-54 165 28 rules rule NOUN issue-54 165 29 and and CCONJ issue-54 165 30 little little ADJ issue-54 165 31 exemptions exemption NOUN issue-54 165 32 , , PUNCT issue-54 165 33 then then ADV issue-54 165 34 this this PRON issue-54 165 35 would would AUX issue-54 165 36 lead lead VERB issue-54 165 37 to to ADP issue-54 165 38 great great ADJ issue-54 165 39 success success NOUN issue-54 165 40 in in ADP issue-54 165 41 reducing reduce VERB issue-54 165 42 this this DET issue-54 165 43 type type NOUN issue-54 165 44 of of ADP issue-54 165 45 tax tax NOUN issue-54 165 46 fraud fraud NOUN issue-54 165 47 . . PUNCT issue-54 166 1 due due ADP issue-54 166 2 to to ADP issue-54 166 3 the the DET issue-54 166 4 lack lack NOUN issue-54 166 5 of of ADP issue-54 166 6 the the DET issue-54 166 7 common common ADJ issue-54 166 8 fiscal fiscal ADJ issue-54 166 9 policy policy NOUN issue-54 166 10 it it PRON issue-54 166 11 is be AUX issue-54 166 12 unlikely unlikely ADJ issue-54 166 13 to to PART issue-54 166 14 , , PUNCT issue-54 166 15 among among ADP issue-54 166 16 others other NOUN issue-54 166 17 , , PUNCT issue-54 166 18 harmonize harmonize VERB issue-54 166 19 tax tax NOUN issue-54 166 20 rates rate NOUN issue-54 166 21 , , PUNCT issue-54 166 22 and and CCONJ issue-54 166 23 therefore therefore ADV issue-54 166 24 the the DET issue-54 166 25 eu eu PROPN issue-54 166 26 states state NOUN issue-54 166 27 having have VERB issue-54 166 28 the the DET issue-54 166 29 highest high ADJ issue-54 166 30 tax tax NOUN issue-54 166 31 rates rate NOUN issue-54 166 32 should should AUX issue-54 166 33 expect expect VERB issue-54 166 34 heightened heightened ADJ issue-54 166 35 risk risk NOUN issue-54 166 36 of of ADP issue-54 166 37 the the DET issue-54 166 38 tax tax NOUN issue-54 166 39 reclaim reclaim NOUN issue-54 166 40 fraud fraud NOUN issue-54 166 41 through through ADP issue-54 166 42 numerous numerous ADJ issue-54 166 43 dummy dummy ADJ issue-54 166 44 transactions transaction NOUN issue-54 166 45 and and CCONJ issue-54 166 46 buffer buffer VERB issue-54 166 47 companies company NOUN issue-54 166 48 within within ADP issue-54 166 49 intra intra ADJ issue-54 166 50 - - ADJ issue-54 166 51 community community ADJ issue-54 166 52 trade trade NOUN issue-54 166 53 . . PUNCT issue-54 167 1 thus thus ADV issue-54 167 2 , , PUNCT issue-54 167 3 it it PRON issue-54 167 4 may may AUX issue-54 167 5 lead lead VERB issue-54 167 6 to to ADP issue-54 167 7 elimination elimination NOUN issue-54 167 8 of of ADP issue-54 167 9 some some DET issue-54 167 10 honest honest ADJ issue-54 167 11 business business NOUN issue-54 167 12 entities entity NOUN issue-54 167 13 from from ADP issue-54 167 14 the the DET issue-54 167 15 market market NOUN issue-54 167 16 which which PRON issue-54 167 17 will will AUX issue-54 167 18 be be AUX issue-54 167 19 unable unable ADJ issue-54 167 20 to to PART issue-54 167 21 compete compete VERB issue-54 167 22 with with ADP issue-54 167 23 fraudulent fraudulent ADJ issue-54 167 24 entities entity NOUN issue-54 167 25 in in ADP issue-54 167 26 terms term NOUN issue-54 167 27 of of ADP issue-54 167 28 the the DET issue-54 167 29 price price NOUN issue-54 167 30 . . PUNCT issue-54 168 1 budget budget NOUN issue-54 168 2 losses loss NOUN issue-54 168 3 triggered trigger VERB issue-54 168 4 by by ADP issue-54 168 5 the the DET issue-54 168 6 growing grow VERB issue-54 168 7 tax tax NOUN issue-54 168 8 gap gap NOUN issue-54 168 9 because because SCONJ issue-54 168 10 of of ADP issue-54 168 11 tax tax NOUN issue-54 168 12 refunds refund NOUN issue-54 168 13 undue undue ADJ issue-54 168 14 will will AUX issue-54 168 15 increase increase VERB issue-54 168 16 the the DET issue-54 168 17 deficit deficit NOUN issue-54 168 18 ( ( PUNCT issue-54 168 19 and and CCONJ issue-54 168 20 thus thus ADV issue-54 168 21 the the DET issue-54 168 22 public public ADJ issue-54 168 23 debt debt NOUN issue-54 168 24 ) ) PUNCT issue-54 168 25 , , PUNCT issue-54 168 26 and and CCONJ issue-54 168 27 they they PRON issue-54 168 28 may may AUX issue-54 168 29 translate translate VERB issue-54 168 30 into into ADP issue-54 168 31 spending spending NOUN issue-54 168 32 cuts cut NOUN issue-54 168 33 in in ADP issue-54 168 34 the the DET issue-54 168 35 following follow VERB issue-54 168 36 tax tax NOUN issue-54 168 37 year year NOUN issue-54 168 38 , , PUNCT issue-54 168 39 which which PRON issue-54 168 40 may may AUX issue-54 168 41 impact impact VERB issue-54 168 42 the the DET issue-54 168 43 rate rate NOUN issue-54 168 44 of of ADP issue-54 168 45 economic economic ADJ issue-54 168 46 growth growth NOUN issue-54 168 47 . . PUNCT issue-54 169 1 6 6 X issue-54 169 2 . . X issue-54 169 3 conclusions conclusion NOUN issue-54 169 4 summarising summarise VERB issue-54 169 5 the the DET issue-54 169 6 results result NOUN issue-54 169 7 of of ADP issue-54 169 8 conducted conduct VERB issue-54 169 9 investigation investigation NOUN issue-54 169 10 it it PRON issue-54 169 11 should should AUX issue-54 169 12 be be AUX issue-54 169 13 noted note VERB issue-54 169 14 that that SCONJ issue-54 169 15 the the DET issue-54 169 16 level level NOUN issue-54 169 17 of of ADP issue-54 169 18 tax tax NOUN issue-54 169 19 loading loading NOUN issue-54 169 20 in in ADP issue-54 169 21 poland poland PROPN issue-54 169 22 is be AUX issue-54 169 23 more more ADV issue-54 169 24 moderate moderate ADJ issue-54 169 25 than than ADP issue-54 169 26 in in ADP issue-54 169 27 other other ADJ issue-54 169 28 developed develop VERB issue-54 169 29 countries country NOUN issue-54 169 30 of of ADP issue-54 169 31 the the DET issue-54 169 32 world world NOUN issue-54 169 33 while while SCONJ issue-54 169 34 the the DET issue-54 169 35 mechanism mechanism NOUN issue-54 169 36 of of ADP issue-54 169 37 administration administration NOUN issue-54 169 38 of of ADP issue-54 169 39 taxes taxis NOUN issue-54 169 40 and and CCONJ issue-54 169 41 collections collection NOUN issue-54 169 42 is be AUX issue-54 169 43 much much ADV issue-54 169 44 more more ADV issue-54 169 45 successful successful ADJ issue-54 169 46 . . PUNCT issue-54 170 1 however however ADV issue-54 170 2 , , PUNCT issue-54 170 3 some some DET issue-54 170 4 scientists scientist NOUN issue-54 170 5 consider consider VERB issue-54 170 6 that that SCONJ issue-54 170 7 a a DET issue-54 170 8 real real ADJ issue-54 170 9 level level NOUN issue-54 170 10 of of ADP issue-54 170 11 tax tax NOUN issue-54 170 12 loading loading NOUN issue-54 170 13 is be AUX issue-54 170 14 much much ADV issue-54 170 15 higher high ADJ issue-54 170 16 and and CCONJ issue-54 170 17 it it PRON issue-54 170 18 has have VERB issue-54 170 19 a a DET issue-54 170 20 bad bad ADJ issue-54 170 21 influence influence NOUN issue-54 170 22 on on ADP issue-54 170 23 the the DET issue-54 170 24 economy economy NOUN issue-54 170 25 of of ADP issue-54 170 26 the the DET issue-54 170 27 country country NOUN issue-54 170 28 and and CCONJ issue-54 170 29 causes cause VERB issue-54 170 30 social social ADJ issue-54 170 31 tension tension NOUN issue-54 170 32 in in ADP issue-54 170 33 the the DET issue-54 170 34 society society NOUN issue-54 170 35 . . PUNCT issue-54 171 1 the the DET issue-54 171 2 problem problem NOUN issue-54 171 3 of of ADP issue-54 171 4 the the DET issue-54 171 5 equality equality NOUN issue-54 171 6 and and CCONJ issue-54 171 7 proportionality proportionality NOUN issue-54 171 8 of of ADP issue-54 171 9 the the DET issue-54 171 10 apportionment apportionment NOUN issue-54 171 11 of of ADP issue-54 171 12 tax tax NOUN issue-54 171 13 pressure pressure NOUN issue-54 171 14 among among ADP issue-54 171 15 tax tax NOUN issue-54 171 16 payers payer NOUN issue-54 171 17 is be AUX issue-54 171 18 still still ADV issue-54 171 19 unsolved unsolve VERB issue-54 171 20 . . PUNCT issue-54 172 1 the the DET issue-54 172 2 main main ADJ issue-54 172 3 task task NOUN issue-54 172 4 of of ADP issue-54 172 5 officials official NOUN issue-54 172 6 , , PUNCT issue-54 172 7 experts expert NOUN issue-54 172 8 and and CCONJ issue-54 172 9 scientists scientist NOUN issue-54 172 10 is be AUX issue-54 172 11 to to PART issue-54 172 12 balance balance VERB issue-54 172 13 the the DET issue-54 172 14 tax tax NOUN issue-54 172 15 loading loading NOUN issue-54 172 16 level level NOUN issue-54 172 17 through through ADP issue-54 172 18 offering offer VERB issue-54 172 19 benefits benefit NOUN issue-54 172 20 and and CCONJ issue-54 172 21 preferences preference NOUN issue-54 172 22 which which PRON issue-54 172 23 would would AUX issue-54 172 24 stimulate stimulate VERB issue-54 172 25 the the DET issue-54 172 26 economy economy NOUN issue-54 172 27 of of ADP issue-54 172 28 the the DET issue-54 172 29 country country NOUN issue-54 172 30 and and CCONJ issue-54 172 31 will will AUX issue-54 172 32 not not PART issue-54 172 33 cause cause VERB issue-54 172 34 aggravation aggravation NOUN issue-54 172 35 of of ADP issue-54 172 36 the the DET issue-54 172 37 problem problem NOUN issue-54 172 38 of of ADP issue-54 172 39 relocating relocate VERB issue-54 172 40 tax tax NOUN issue-54 172 41 loading loading NOUN issue-54 172 42 from from ADP issue-54 172 43 one one NUM issue-54 172 44 tax tax NOUN issue-54 172 45 payer payer NOUN issue-54 172 46 to to ADP issue-54 172 47 another another PRON issue-54 172 48 . . PUNCT issue-54 173 1 this this DET issue-54 173 2 problem problem NOUN issue-54 173 3 can can AUX issue-54 173 4 be be AUX issue-54 173 5 solved solve VERB issue-54 173 6 by by ADP issue-54 173 7 means mean NOUN issue-54 173 8 of of ADP issue-54 173 9 improving improve VERB issue-54 173 10 the the DET issue-54 173 11 mechanisms mechanism NOUN issue-54 173 12 of of ADP issue-54 173 13 tax tax NOUN issue-54 173 14 administration administration NOUN issue-54 173 15 since since SCONJ issue-54 173 16 the the DET issue-54 173 17 expenses expense NOUN issue-54 173 18 for for ADP issue-54 173 19 the the DET issue-54 173 20 management management NOUN issue-54 173 21 of of ADP issue-54 173 22 tax tax NOUN issue-54 173 23 payments payment NOUN issue-54 173 24 are be AUX issue-54 173 25 not not PART issue-54 173 26 always always ADV issue-54 173 27 grounded ground VERB issue-54 173 28 within within ADP issue-54 173 29 the the DET issue-54 173 30 period period NOUN issue-54 173 31 they they PRON issue-54 173 32 were be AUX issue-54 173 33 spent spend VERB issue-54 173 34 . . PUNCT issue-54 174 1 the the DET issue-54 174 2 solution solution NOUN issue-54 174 3 as as ADP issue-54 174 4 to to ADP issue-54 174 5 the the DET issue-54 174 6 offering offering NOUN issue-54 174 7 benefits benefit NOUN issue-54 174 8 should should AUX issue-54 174 9 be be AUX issue-54 174 10 taken take VERB issue-54 174 11 on on ADP issue-54 174 12 the the DET issue-54 174 13 account account NOUN issue-54 174 14 of of ADP issue-54 174 15 the the DET issue-54 174 16 sphere sphere NOUN issue-54 174 17 of of ADP issue-54 174 18 tax tax NOUN issue-54 174 19 payer payer NOUN issue-54 174 20 activity activity NOUN issue-54 174 21 ; ; PUNCT issue-54 174 22 i.e. i.e. X issue-54 174 23 the the DET issue-54 174 24 benefits benefit NOUN issue-54 174 25 should should AUX issue-54 174 26 be be AUX issue-54 174 27 given give VERB issue-54 174 28 mainly mainly ADV issue-54 174 29 to to ADP issue-54 174 30 the the DET issue-54 174 31 investment investment NOUN issue-54 174 32 and and CCONJ issue-54 174 33 innovational innovational ADJ issue-54 174 34 enterprises enterprise NOUN issue-54 174 35 to to PART issue-54 174 36 attract attract VERB issue-54 174 37 investors investor NOUN issue-54 174 38 to to ADP issue-54 174 39 concrete concrete ADJ issue-54 174 40 regions region NOUN issue-54 174 41 or or CCONJ issue-54 174 42 branches branch NOUN issue-54 174 43 of of ADP issue-54 174 44 the the DET issue-54 174 45 economy economy NOUN issue-54 174 46 which which PRON issue-54 174 47 are be AUX issue-54 174 48 not not PART issue-54 174 49 interesting interesting ADJ issue-54 174 50 for for ADP issue-54 174 51 running run VERB issue-54 174 52 entrepreneurial entrepreneurial ADJ issue-54 174 53 business business NOUN issue-54 174 54 under under ADP issue-54 174 55 the the DET issue-54 174 56 regime regime NOUN issue-54 174 57 of of ADP issue-54 174 58 general general ADJ issue-54 174 59 system system NOUN issue-54 174 60 of of ADP issue-54 174 61 taxation taxation NOUN issue-54 174 62 . . PUNCT issue-54 175 1 it it PRON issue-54 175 2 is be AUX issue-54 175 3 necessary necessary ADJ issue-54 175 4 to to PART issue-54 175 5 emphasize emphasize VERB issue-54 175 6 that that SCONJ issue-54 175 7 one one NUM issue-54 175 8 of of ADP issue-54 175 9 the the DET issue-54 175 10 most most ADV issue-54 175 11 important important ADJ issue-54 175 12 ways way NOUN issue-54 175 13 of of ADP issue-54 175 14 the the DET issue-54 175 15 optimization optimization NOUN issue-54 175 16 of of ADP issue-54 175 17 tax tax NOUN issue-54 175 18 pressure pressure NOUN issue-54 175 19 on on ADP issue-54 175 20 payers payer NOUN issue-54 175 21 is be AUX issue-54 175 22 efficient efficient ADJ issue-54 175 23 policy policy NOUN issue-54 175 24 of of ADP issue-54 175 25 tax tax NOUN issue-54 175 26 planning planning NOUN issue-54 175 27 . . PUNCT issue-54 176 1 it it PRON issue-54 176 2 helps help VERB issue-54 176 3 the the DET issue-54 176 4 economic economic ADJ issue-54 176 5 entities entity NOUN issue-54 176 6 to to PART issue-54 176 7 regulate regulate VERB issue-54 176 8 the the DET issue-54 176 9 level level NOUN issue-54 176 10 of of ADP issue-54 176 11 tax tax NOUN issue-54 176 12 loading loading NOUN issue-54 176 13 independently independently ADV issue-54 176 14 and and CCONJ issue-54 176 15 legally legally ADV issue-54 176 16 by by ADP issue-54 176 17 means mean NOUN issue-54 176 18 of of ADP issue-54 176 19 their their PRON issue-54 176 20 own own ADJ issue-54 176 21 method method NOUN issue-54 176 22 of of ADP issue-54 176 23 tax tax NOUN issue-54 176 24 loading loading NOUN issue-54 176 25 estimation estimation NOUN issue-54 176 26 and and CCONJ issue-54 176 27 analysis analysis NOUN issue-54 176 28 of of ADP issue-54 176 29 taxes taxis NOUN issue-54 176 30 which which PRON issue-54 176 31 have have VERB issue-54 176 32 to to PART issue-54 176 33 be be AUX issue-54 176 34 paid pay VERB issue-54 176 35 . . PUNCT issue-54 177 1 the the DET issue-54 177 2 vital vital ADJ issue-54 177 3 tasks task NOUN issue-54 177 4 on on ADP issue-54 177 5 the the DET issue-54 177 6 way way NOUN issue-54 177 7 to to ADP issue-54 177 8 the the DET issue-54 177 9 optimization optimization NOUN issue-54 177 10 of of ADP issue-54 177 11 tax tax NOUN issue-54 177 12 loading loading NOUN issue-54 177 13 in in ADP issue-54 177 14 poland poland PROPN issue-54 177 15 are be AUX issue-54 177 16 the the DET issue-54 177 17 following follow VERB issue-54 177 18 : : PUNCT issue-54 177 19 – – PUNCT issue-54 177 20 legislative legislative ADJ issue-54 177 21 improvement improvement NOUN issue-54 177 22 of of ADP issue-54 177 23 the the DET issue-54 177 24 system system NOUN issue-54 177 25 of of ADP issue-54 177 26 tax tax NOUN issue-54 177 27 control control NOUN issue-54 177 28 with with ADP issue-54 177 29 the the DET issue-54 177 30 aim aim NOUN issue-54 177 31 of of ADP issue-54 177 32 creating create VERB issue-54 177 33 conditions condition NOUN issue-54 177 34 which which PRON issue-54 177 35 make make VERB issue-54 177 36 tax tax NOUN issue-54 177 37 and and CCONJ issue-54 177 38 collections collection NOUN issue-54 177 39 evasion evasion NOUN issue-54 177 40 impossible impossible ADJ issue-54 177 41 ; ; PUNCT issue-54 177 42 – – PUNCT issue-54 177 43 regulation regulation NOUN issue-54 177 44 of of ADP issue-54 177 45 taxation taxation NOUN issue-54 177 46 and and CCONJ issue-54 177 47 accounting accounting NOUN issue-54 177 48 systems system NOUN issue-54 177 49 . . PUNCT issue-54 178 1 the the DET issue-54 178 2 tasks task NOUN issue-54 178 3 determine determine VERB issue-54 178 4 the the DET issue-54 178 5 urgency urgency NOUN issue-54 178 6 of of ADP issue-54 178 7 the the DET issue-54 178 8 theme theme NOUN issue-54 178 9 of of ADP issue-54 178 10 investigation investigation NOUN issue-54 178 11 and and CCONJ issue-54 178 12 emphasize emphasize VERB issue-54 178 13 the the DET issue-54 178 14 necessity necessity NOUN issue-54 178 15 of of ADP issue-54 178 16 conducting conduct VERB issue-54 178 17 further further ADJ issue-54 178 18 research research NOUN issue-54 178 19 in in ADP issue-54 178 20 this this DET issue-54 178 21 direction direction NOUN issue-54 178 22 . . PUNCT issue-54 179 1 references reference NOUN issue-54 179 2 bartosik bartosik PROPN issue-54 179 3 , , PUNCT issue-54 179 4 k. k. PROPN issue-54 179 5 ( ( PUNCT issue-54 179 6 2012 2012 NUM issue-54 179 7 ) ) PUNCT issue-54 179 8 . . PUNCT issue-54 180 1 popytowe popytowe NOUN issue-54 180 2 i i PRON issue-54 180 3 podażowe podażowe VERB issue-54 180 4 uwarunkowania uwarunkowania PROPN issue-54 180 5 polskiego polskiego PROPN issue-54 180 6 bezrobocia bezrobocia PROPN issue-54 181 1 [ [ X issue-54 181 2 demandand demandand NOUN issue-54 181 3 supply supply NOUN issue-54 181 4 - - PUNCT issue-54 181 5 side side NOUN issue-54 181 6 determinants determinant NOUN issue-54 181 7 of of ADP issue-54 181 8 unemployment unemployment NOUN issue-54 181 9 in in ADP issue-54 181 10 poland poland PROPN issue-54 181 11 ] ] PUNCT issue-54 181 12 , , PUNCT issue-54 181 13 gospodarka gospodarka PROPN issue-54 181 14 narodowa narodowa PROPN issue-54 181 15 [ [ X issue-54 181 16 national national ADJ issue-54 181 17 economy economy NOUN issue-54 181 18 ] ] PUNCT issue-54 181 19 , , PUNCT issue-54 181 20 szkoła szkoła NOUN issue-54 181 21 główna główna NOUN issue-54 181 22 handlowa handlowa NOUN issue-54 182 1 [ [ X issue-54 182 2 warsaw warsaw PROPN issue-54 182 3 school school NOUN issue-54 182 4 of of ADP issue-54 182 5 economics economic NOUN issue-54 182 6 ] ] PUNCT issue-54 182 7 , , PUNCT issue-54 182 8 warsaw warsaw PROPN issue-54 182 9 : : PUNCT issue-54 183 1 p. p. NOUN issue-54 183 2 11 11 NUM issue-54 183 3 - - SYM issue-54 183 4 12 12 NUM issue-54 183 5 . . PUNCT issue-54 184 1 bobrova bobrova PROPN issue-54 184 2 , , PUNCT issue-54 184 3 a. a. NOUN issue-54 184 4 ( ( PUNCT issue-54 184 5 2014 2014 NUM issue-54 184 6 ) ) PUNCT issue-54 184 7 . . PUNCT issue-54 185 1 possibilities possibility NOUN issue-54 185 2 of of ADP issue-54 185 3 optimization optimization NOUN issue-54 185 4 of of ADP issue-54 185 5 taxes taxis NOUN issue-54 185 6 the the DET issue-54 185 7 enterprise enterprise NOUN issue-54 185 8 on on ADP issue-54 185 9 the the DET issue-54 185 10 basis basis NOUN issue-54 185 11 of of ADP issue-54 185 12 the the DET issue-54 185 13 international international ADJ issue-54 185 14 experience experience NOUN issue-54 185 15 . . PUNCT issue-54 186 1 economics economic NOUN issue-54 186 2 and and CCONJ issue-54 186 3 management management NOUN issue-54 186 4 – – PUNCT issue-54 186 5 3/2014 3/2014 NUM issue-54 186 6 : : PUNCT issue-54 186 7 p. p. NOUN issue-54 186 8 203 203 NUM issue-54 186 9 - - SYM issue-54 186 10 221 221 NUM issue-54 186 11 . . PUNCT issue-54 187 1 boratyński boratyński PROPN issue-54 187 2 , , PUNCT issue-54 187 3 j. j. PROPN issue-54 187 4 , , PUNCT issue-54 187 5 & & CCONJ issue-54 187 6 borowski borowski PROPN issue-54 187 7 , , PUNCT issue-54 187 8 j. j. PROPN issue-54 187 9 ( ( PUNCT issue-54 187 10 2012 2012 NUM issue-54 187 11 ) ) PUNCT issue-54 187 12 . . PUNCT issue-54 188 1 the the DET issue-54 188 2 long long ADJ issue-54 188 3 - - PUNCT issue-54 188 4 term term NOUN issue-54 188 5 economic economic ADJ issue-54 188 6 impact impact NOUN issue-54 188 7 of of ADP issue-54 188 8 the the DET issue-54 188 9 flat flat ADJ issue-54 188 10 tax tax NOUN issue-54 188 11 in in ADP issue-54 188 12 poland poland PROPN issue-54 188 13 . . PUNCT issue-54 189 1 cge cge PROPN issue-54 189 2 simulation simulation PROPN issue-54 189 3 under under ADP issue-54 189 4 alternative alternative ADJ issue-54 189 5 assumptions assumption NOUN issue-54 189 6 . . PUNCT issue-54 190 1 bank bank NOUN issue-54 191 1 i i PRON issue-54 191 2 kredyt kredyt VERB issue-54 191 3 43 43 NUM issue-54 191 4 ( ( PUNCT issue-54 191 5 3 3 NUM issue-54 191 6 ) ) PUNCT issue-54 191 7 , , PUNCT issue-54 191 8 2012 2012 NUM issue-54 191 9 : : PUNCT issue-54 192 1 p. p. PROPN issue-54 192 2 5–30 5–30 PROPN issue-54 192 3 . . PUNCT issue-54 193 1 european european PROPN issue-54 193 2 commission commission PROPN issue-54 193 3 . . PUNCT issue-54 194 1 ( ( PUNCT issue-54 194 2 2014 2014 NUM issue-54 194 3 ) ) PUNCT issue-54 194 4 . . PUNCT issue-54 195 1 taxation taxation NOUN issue-54 195 2 trends trend NOUN issue-54 195 3 in in ADP issue-54 195 4 the the DET issue-54 195 5 european european PROPN issue-54 195 6 union union PROPN issue-54 195 7 / / PUNCT issue-54 196 1 [ [ X issue-54 196 2 data datum NOUN issue-54 196 3 for for ADP issue-54 196 4 the the DET issue-54 196 5 eu eu PROPN issue-54 196 6 member member PROPN issue-54 196 7 states states PROPN issue-54 196 8 , , PUNCT issue-54 196 9 iceland iceland NOUN issue-54 196 10 and and CCONJ issue-54 196 11 norway norway PROPN issue-54 196 12 ] ] PUNCT issue-54 196 13 // // PUNCT issue-54 196 14 eurostat eurostat PROPN issue-54 196 15 statistical statistical ADJ issue-54 196 16 books book NOUN issue-54 196 17 – – PUNCT issue-54 196 18 2014 2014 NUM issue-54 196 19 edition edition NOUN issue-54 196 20 – – PUNCT issue-54 196 21 taxation taxation NOUN issue-54 196 22 and and CCONJ issue-54 196 23 customs customs PROPN issue-54 196 24 union union NOUN issue-54 196 25 – – PUNCT issue-54 196 26 luxembourg luxembourg PROPN issue-54 196 27 : : PUNCT issue-54 196 28 publications publication NOUN issue-54 196 29 office office NOUN issue-54 196 30 of of ADP issue-54 196 31 the the DET issue-54 196 32 european european PROPN issue-54 196 33 union union PROPN issue-54 196 34 – – PUNCT issue-54 196 35 2014 2014 NUM issue-54 196 36 : : PUNCT issue-54 197 1 p. p. NOUN issue-54 197 2 127 127 NUM issue-54 197 3 - - SYM issue-54 197 4 131 131 NUM issue-54 197 5 . . PUNCT issue-54 198 1 european european PROPN issue-54 198 2 commission commission PROPN issue-54 198 3 . . PUNCT issue-54 199 1 ( ( PUNCT issue-54 199 2 2014 2014 NUM issue-54 199 3 ) ) PUNCT issue-54 199 4 . . PUNCT issue-54 200 1 tax tax NOUN issue-54 200 2 reforms reform NOUN issue-54 200 3 in in ADP issue-54 200 4 eu eu PROPN issue-54 200 5 member member NOUN issue-54 200 6 states states PROPN issue-54 200 7 / / SYM issue-54 200 8 tax tax NOUN issue-54 200 9 policy policy NOUN issue-54 200 10 challenges challenge NOUN issue-54 200 11 for for ADP issue-54 200 12 economic economic ADJ issue-54 200 13 growth growth NOUN issue-54 200 14 and and CCONJ issue-54 200 15 fiscal fiscal ADJ issue-54 200 16 sustainability sustainability NOUN issue-54 200 17 – – PUNCT issue-54 200 18 2014 2014 NUM issue-54 200 19 report report NOUN issue-54 200 20 – – PUNCT issue-54 200 21 luxembourg luxembourg PROPN issue-54 200 22 : : PUNCT issue-54 200 23 publications publication NOUN issue-54 200 24 office office NOUN issue-54 200 25 of of ADP issue-54 200 26 the the DET issue-54 200 27 european european PROPN issue-54 200 28 union union PROPN issue-54 200 29 – – PUNCT issue-54 200 30 2014 2014 NUM issue-54 200 31 : : PUNCT issue-54 201 1 p. p. NOUN issue-54 201 2 1 1 NUM issue-54 201 3 - - SYM issue-54 201 4 147 147 NUM issue-54 201 5 . . PUNCT issue-54 202 1 neneman neneman PROPN issue-54 202 2 , , PUNCT issue-54 202 3 j. j. PROPN issue-54 202 4 , , PUNCT issue-54 202 5 & & CCONJ issue-54 202 6 piwowarski piwowarski PROPN issue-54 202 7 , , PUNCT issue-54 202 8 r. r. PROPN issue-54 202 9 ( ( PUNCT issue-54 202 10 2004 2004 NUM issue-54 202 11 ) ) PUNCT issue-54 202 12 . . PUNCT issue-54 203 1 trzeci trzeci NOUN issue-54 203 2 etap etap NOUN issue-54 203 3 reform reform NOUN issue-54 203 4 . . PUNCT issue-54 204 1 jaki jaki PROPN issue-54 204 2 system system PROPN issue-54 204 3 podatkowy podatkowy VERB issue-54 204 4 , , PUNCT issue-54 204 5 www.case.com.pl www.case.com.pl X issue-54 204 6 . . PUNCT issue-54 205 1 kryńska kryńska PROPN issue-54 205 2 , , PUNCT issue-54 205 3 e. e. PROPN issue-54 205 4 ( ( PUNCT issue-54 205 5 2014 2014 NUM issue-54 205 6 ) ) PUNCT issue-54 205 7 . . PUNCT issue-54 206 1 labour labour PROPN issue-54 206 2 taxation taxation NOUN issue-54 206 3 in in ADP issue-54 206 4 poland poland PROPN issue-54 206 5 compared compare VERB issue-54 206 6 to to ADP issue-54 206 7 the the DET issue-54 206 8 other other ADJ issue-54 206 9 oecd oecd PROPN issue-54 206 10 countries country NOUN issue-54 206 11 . . PUNCT issue-54 207 1 comparative comparative ADJ issue-54 207 2 economic economic ADJ issue-54 207 3 research research NOUN issue-54 207 4 , , PUNCT issue-54 207 5 volume volume NOUN issue-54 207 6 17 17 NUM issue-54 207 7 , , PUNCT issue-54 207 8 number number NOUN issue-54 207 9 3 3 NUM issue-54 207 10 , , PUNCT issue-54 207 11 2014 2014 NUM issue-54 207 12 : : PUNCT issue-54 208 1 p. p. NOUN issue-54 208 2 47 47 NUM issue-54 208 3 - - SYM issue-54 208 4 62 62 NUM issue-54 208 5 . . PUNCT issue-54 209 1 nickel nickel NOUN issue-54 209 2 , , PUNCT issue-54 209 3 c. c. PROPN issue-54 209 4 , , PUNCT issue-54 209 5 & & CCONJ issue-54 209 6 vansteenkiste vansteenkiste PROPN issue-54 209 7 i. i. PROPN issue-54 209 8 ( ( PUNCT issue-54 209 9 2008 2008 NUM issue-54 209 10 ) ) PUNCT issue-54 209 11 . . PUNCT issue-54 210 1 fiscal fiscal ADJ issue-54 210 2 policies policy NOUN issue-54 210 3 , , PUNCT issue-54 210 4 the the DET issue-54 210 5 current current ADJ issue-54 210 6 account account NOUN issue-54 210 7 and and CCONJ issue-54 210 8 ricardian ricardian ADJ issue-54 210 9 equivalence equivalence NOUN issue-54 210 10 . . PUNCT issue-54 211 1 working work VERB issue-54 211 2 paper paper NOUN issue-54 211 3 , , PUNCT issue-54 211 4 p. p. NOUN issue-54 211 5 935 935 NUM issue-54 211 6 , , PUNCT issue-54 211 7 european european PROPN issue-54 211 8 central central PROPN issue-54 211 9 bank bank PROPN issue-54 211 10 . . PUNCT issue-54 212 1 raczkowski raczkowski PROPN issue-54 212 2 , , PUNCT issue-54 212 3 k. k. PROPN issue-54 212 4 ( ( PUNCT issue-54 212 5 2015 2015 NUM issue-54 212 6 ) ) PUNCT issue-54 212 7 . . PUNCT issue-54 213 1 dimensions dimension NOUN issue-54 213 2 of of ADP issue-54 213 3 the the DET issue-54 213 4 function function NOUN issue-54 213 5 of of ADP issue-54 213 6 information information NOUN issue-54 213 7 provision provision NOUN issue-54 213 8 of of ADP issue-54 213 9 tax tax NOUN issue-54 213 10 authorities authority NOUN issue-54 213 11 in in ADP issue-54 213 12 management management NOUN issue-54 213 13 of of ADP issue-54 213 14 public public ADJ issue-54 213 15 levies levy NOUN issue-54 213 16 . . PUNCT issue-54 214 1 economics economic NOUN issue-54 214 2 and and CCONJ issue-54 214 3 management management NOUN issue-54 214 4 – – PUNCT issue-54 214 5 volume volume NOUN issue-54 214 6 7 7 NUM issue-54 214 7 / / SYM issue-54 214 8 issue issue NOUN issue-54 214 9 2/ 2/ NUM issue-54 214 10 2015 2015 NUM issue-54 214 11 : : PUNCT issue-54 214 12 p. p. NOUN issue-54 214 13 63 63 NUM issue-54 214 14 - - SYM issue-54 214 15 70 70 NUM issue-54 214 16 . . PUNCT issue-54 215 1 salo salo PROPN issue-54 215 2 , , PUNCT issue-54 215 3 s. s. PROPN issue-54 215 4 ( ( PUNCT issue-54 215 5 2013 2013 NUM issue-54 215 6 ) ) PUNCT issue-54 215 7 . . PUNCT issue-54 216 1 optimization optimization NOUN issue-54 216 2 of of ADP issue-54 216 3 tax tax NOUN issue-54 216 4 loading loading NOUN issue-54 216 5 on on ADP issue-54 216 6 the the DET issue-54 216 7 economy economy NOUN issue-54 216 8 as as ADP issue-54 216 9 the the DET issue-54 216 10 main main ADJ issue-54 216 11 direction direction NOUN issue-54 216 12 of of ADP issue-54 216 13 tax tax NOUN issue-54 216 14 policy policy NOUN issue-54 216 15 improvement improvement NOUN issue-54 216 16 of of ADP issue-54 216 17 the the DET issue-54 216 18 country country NOUN issue-54 216 19 . . PUNCT issue-54 217 1 journal journal PROPN issue-54 217 2 of of ADP issue-54 217 3 applied apply VERB issue-54 217 4 economic economic ADJ issue-54 217 5 sciences science NOUN issue-54 217 6 ( ( PUNCT issue-54 217 7 jaes jaes PROPN issue-54 217 8 ) ) PUNCT issue-54 217 9 ( ( PUNCT issue-54 217 10 journal journal NOUN issue-54 217 11 of of ADP issue-54 217 12 applied apply VERB issue-54 217 13 economic economic ADJ issue-54 217 14 sciences science NOUN issue-54 217 15 ( ( PUNCT issue-54 217 16 jaes jaes PROPN issue-54 217 17 ) ) PUNCT issue-54 217 18 ) ) PUNCT issue-54 217 19 , , PUNCT issue-54 217 20 issue issue NOUN issue-54 217 21 : : PUNCT issue-54 217 22 3(25 3(25 NUM issue-54 217 23 ) ) PUNCT issue-54 217 24 / / SYM issue-54 217 25 2013 2013 NUM issue-54 217 26 : : PUNCT issue-54 218 1 p. p. NOUN issue-54 218 2 353 353 NUM issue-54 218 3 - - SYM issue-54 218 4 360 360 NUM issue-54 218 5 . . PUNCT issue-54 219 1 schneide schneide PROPN issue-54 219 2 , , PUNCT issue-54 219 3 r r PROPN issue-54 219 4 f. f. PROPN issue-54 219 5 , , PUNCT issue-54 219 6 & & CCONJ issue-54 219 7 raczkowski raczkowski PROPN issue-54 219 8 , , PUNCT issue-54 219 9 k. k. PROPN issue-54 219 10 ( ( PUNCT issue-54 219 11 2014 2014 NUM issue-54 219 12 ) ) PUNCT issue-54 219 13 . . PUNCT issue-54 220 1 size size NOUN issue-54 220 2 and and CCONJ issue-54 220 3 development development NOUN issue-54 220 4 of of ADP issue-54 220 5 the the DET issue-54 220 6 shadow shadow NOUN issue-54 220 7 economy economy NOUN issue-54 220 8 and and CCONJ issue-54 220 9 of of ADP issue-54 220 10 tax tax NOUN issue-54 220 11 evasion evasion NOUN issue-54 220 12 within within ADP issue-54 220 13 poland poland PROPN issue-54 220 14 and and CCONJ issue-54 220 15 of of ADP issue-54 220 16 its its PRON issue-54 220 17 neighbouring neighbouring ADJ issue-54 220 18 countries country NOUN issue-54 220 19 from from ADP issue-54 220 20 2003 2003 NUM issue-54 220 21 to to ADP issue-54 220 22 2013 2013 NUM issue-54 220 23 : : PUNCT issue-54 220 24 some some DET issue-54 220 25 new new ADJ issue-54 220 26 facts fact NOUN issue-54 220 27 . . PUNCT issue-54 221 1 the the DET issue-54 221 2 economic economic ADJ issue-54 221 3 security security NOUN issue-54 221 4 of of ADP issue-54 221 5 business business NOUN issue-54 221 6 transactions transaction NOUN issue-54 221 7 . . PUNCT issue-54 222 1 management management NOUN issue-54 222 2 in in ADP issue-54 222 3 business business NOUN issue-54 222 4 , , PUNCT issue-54 222 5 chartridge chartridge NOUN issue-54 222 6 books book NOUN issue-54 222 7 oxford oxford PROPN issue-54 222 8 , , PUNCT issue-54 222 9 oxford oxford PROPN issue-54 222 10 2013 2013 NUM issue-54 222 11 : : PUNCT issue-54 223 1 p. p. NOUN issue-54 223 2 3 3 NUM issue-54 223 3 - - SYM issue-54 223 4 31 31 NUM issue-54 223 5 . . PUNCT issue-54 224 1 baltic baltic PROPN issue-54 224 2 journal journal PROPN issue-54 224 3 of of ADP issue-54 224 4 economic economic ADJ issue-54 224 5 studies study NOUN issue-54 224 6 10 10 NUM issue-54 224 7 vol vol NOUN issue-54 224 8 . . PROPN issue-54 225 1 2 2 NUM issue-54 225 2 , , PUNCT issue-54 225 3 no no INTJ issue-54 225 4 . . NOUN issue-54 225 5 1 1 NUM issue-54 225 6 , , PUNCT issue-54 225 7 2016 2016 NUM issue-54 225 8 soliwoda soliwoda NOUN issue-54 225 9 , , PUNCT issue-54 225 10 m. m. NOUN issue-54 225 11 , , PUNCT issue-54 225 12 & & CCONJ issue-54 225 13 pawlowska pawlowska PROPN issue-54 225 14 - - PUNCT issue-54 225 15 tyszko tyszko PROPN issue-54 225 16 , , PUNCT issue-54 225 17 j. j. PROPN issue-54 225 18 ( ( PUNCT issue-54 225 19 2014 2014 NUM issue-54 225 20 ) ) PUNCT issue-54 225 21 . . PUNCT issue-54 226 1 agricultural agricultural ADJ issue-54 226 2 taxation taxation NOUN issue-54 226 3 in in ADP issue-54 226 4 poland poland PROPN issue-54 226 5 vs. vs. ADP issue-54 226 6 solutions solution NOUN issue-54 226 7 in in ADP issue-54 226 8 selected select VERB issue-54 226 9 eu eu PROPN issue-54 226 10 countries country NOUN issue-54 226 11 . . PUNCT issue-54 227 1 economic economic ADJ issue-54 227 2 science science NOUN issue-54 227 3 for for ADP issue-54 227 4 rural rural ADJ issue-54 227 5 development development NOUN issue-54 227 6 no no PROPN issue-54 227 7 . . PROPN issue-54 227 8 33 33 NUM issue-54 227 9 , , PUNCT issue-54 227 10 2014 2014 NUM issue-54 227 11 : : PUNCT issue-54 228 1 p. p. NOUN issue-54 228 2 99 99 NUM issue-54 228 3 - - SYM issue-54 228 4 107 107 NUM issue-54 228 5 . . PUNCT issue-54 229 1 the the DET issue-54 229 2 world world PROPN issue-54 229 3 bank bank PROPN issue-54 229 4 and and CCONJ issue-54 229 5 international international ADJ issue-54 229 6 finance finance NOUN issue-54 229 7 corporation corporation NOUN issue-54 229 8 . . PUNCT issue-54 230 1 ( ( PUNCT issue-54 230 2 2014 2014 NUM issue-54 230 3 ) ) PUNCT issue-54 230 4 . . PUNCT issue-54 231 1 paying pay VERB issue-54 231 2 taxes taxis NOUN issue-54 231 3 2015 2015 NUM issue-54 231 4 : : PUNCT issue-54 231 5 the the DET issue-54 231 6 global global ADJ issue-54 231 7 picture picture NOUN issue-54 231 8 / / SYM issue-54 231 9 pricewaterhousecoopers pricewaterhousecooper NOUN issue-54 231 10 ’ ' PUNCT issue-54 231 11 research research NOUN issue-54 231 12 // // SYM issue-54 231 13 – – PUNCT issue-54 231 14 2014 2014 NUM issue-54 231 15 edition edition NOUN issue-54 231 16 . . PUNCT issue-54 232 1 – – PUNCT issue-54 232 2 w. w. NOUN issue-54 232 3 : : PUNCT issue-54 232 4 – – PUNCT issue-54 232 5 2014 2014 NUM issue-54 232 6 : : PUNCT issue-54 233 1 p. p. NOUN issue-54 233 2 1 1 NUM issue-54 233 3 - - SYM issue-54 233 4 166 166 NUM issue-54 233 5 . . PUNCT issue-54 234 1 titov titov PROPN issue-54 234 2 v. v. PROPN issue-54 234 3 , , PUNCT issue-54 234 4 & & CCONJ issue-54 234 5 gigul’skiy gigul’skiy PROPN issue-54 234 6 g. g. PROPN issue-54 234 7 ( ( PUNCT issue-54 234 8 2013 2013 NUM issue-54 234 9 ) ) PUNCT issue-54 234 10 . . PUNCT issue-54 235 1 valuation valuation NOUN issue-54 235 2 of of ADP issue-54 235 3 influence influence NOUN issue-54 235 4 of of ADP issue-54 235 5 tax tax NOUN issue-54 235 6 systems system NOUN issue-54 235 7 on on ADP issue-54 235 8 the the DET issue-54 235 9 effectiveness effectiveness NOUN issue-54 235 10 of of ADP issue-54 235 11 industrial industrial ADJ issue-54 235 12 enterprise enterprise NOUN issue-54 235 13 performance performance NOUN issue-54 235 14 . . PUNCT issue-54 236 1 scientific scientific ADJ issue-54 236 2 and and CCONJ issue-54 236 3 technical technical ADJ issue-54 236 4 statements statement NOUN issue-54 236 5 stu stu PROPN issue-54 236 6 . . PUNCT issue-54 237 1 economic economic ADJ issue-54 237 2 sciences sciences PROPN issue-54 237 3 № № VERB issue-54 237 4 4 4 NUM issue-54 237 5 ( ( PUNCT issue-54 237 6 175 175 NUM issue-54 237 7 ) ) PUNCT issue-54 237 8 , , PUNCT issue-54 237 9 2013 2013 NUM issue-54 237 10 : : PUNCT issue-54 237 11 p. p. NOUN issue-54 237 12 113 113 NUM issue-54 237 13 - - SYM issue-54 237 14 120 120 NUM issue-54 237 15 . . PUNCT issue-54 237 16 zucman zucman NOUN issue-54 237 17 , , PUNCT issue-54 237 18 g. g. PROPN issue-54 237 19 ( ( PUNCT issue-54 237 20 2014 2014 NUM issue-54 237 21 ) ) PUNCT issue-54 237 22 . . PUNCT issue-54 238 1 taxing tax VERB issue-54 238 2 across across ADP issue-54 238 3 borders border NOUN issue-54 238 4 : : PUNCT issue-54 238 5 tracking track VERB issue-54 238 6 personal personal ADJ issue-54 238 7 wealth wealth NOUN issue-54 238 8 and and CCONJ issue-54 238 9 corporate corporate ADJ issue-54 238 10 profits profit NOUN issue-54 238 11 , , PUNCT issue-54 238 12 the the DET issue-54 238 13 journal journal NOUN issue-54 238 14 of of ADP issue-54 238 15 economic economic ADJ issue-54 238 16 perspectives perspective NOUN issue-54 238 17 28 28 NUM issue-54 238 18 ( ( PUNCT issue-54 238 19 4 4 NUM issue-54 238 20 ): ): PUNCT issue-54 238 21 p. p. NOUN issue-54 238 22 121 121 NUM issue-54 238 23 - - SYM issue-54 238 24 148 148 NUM issue-54 238 25 . . PUNCT issue-54 239 1 николай николай PROPN issue-54 239 2 андрияш андрияш PROPN issue-54 239 3 оптимизация оптимизация PROPN issue-54 239 4 налогообложения налогообложения PROPN issue-54 239 5 как как PROPN issue-54 239 6 предопределяющий предопределяющий PROPN issue-54 239 7 фактор фактор PROPN issue-54 239 8 экономического экономического ADJ issue-54 239 9 развития развития NOUN issue-54 239 10 ( ( PUNCT issue-54 239 11 пример пример NOUN issue-54 239 12 польши польши PROPN issue-54 239 13 ) ) PUNCT issue-54 239 14 аннотация аннотация NOUN issue-54 239 15 . . PUNCT issue-54 240 1 основная основная NOUN issue-54 240 2 цель цель PROPN issue-54 240 3 работы работы PROPN issue-54 240 4 заключается заключается PROPN issue-54 240 5 в в PROPN issue-54 240 6 сравнении сравнении PROPN issue-54 240 7 систем систем NOUN issue-54 240 8 налогообложения налогообложения VERB issue-54 240 9 и и PROPN issue-54 240 10 налоговой налоговой NOUN issue-54 240 11 оптимизации оптимизации PROPN issue-54 240 12 в в PROPN issue-54 240 13 польше польше PROPN issue-54 240 14 с с PROPN issue-54 240 15 соответствующими соответствующими PROPN issue-54 240 16 налоговыми налоговыми PROPN issue-54 240 17 процессами процессами PROPN issue-54 240 18 в в PROPN issue-54 240 19 отдельных отдельных PROPN issue-54 240 20 государствах государствах NOUN issue-54 240 21 - - PUNCT issue-54 240 22 членах членах NOUN issue-54 240 23 ес ес PROPN issue-54 240 24 , , PUNCT issue-54 240 25 а а PROPN issue-54 240 26 также также PROPN issue-54 240 27 изучение изучение PROPN issue-54 240 28 их их PROPN issue-54 240 29 влияния влияния VERB issue-54 240 30 на на PROPN issue-54 240 31 экономический экономический PROPN issue-54 240 32 прогресс прогресс NOUN issue-54 240 33 в в PROPN issue-54 240 34 целом целом NOUN issue-54 240 35 . . PUNCT issue-54 241 1 в в PROPN issue-54 241 2 работе работе VERB issue-54 241 3 представлена представлена NOUN issue-54 241 4 структура структура PROPN issue-54 241 5 , , PUNCT issue-54 241 6 особенности особенности PROPN issue-54 241 7 и и PROPN issue-54 241 8 специфика специфика ADJ issue-54 241 9 системы системы NOUN issue-54 241 10 налогообложения налогообложения VERB issue-54 241 11 в в PROPN issue-54 241 12 польше польше ADJ issue-54 241 13 по по PROPN issue-54 241 14 средством средством NOUN issue-54 241 15 экономического экономического X issue-54 241 16 анализа анализа X issue-54 241 17 принятых принятых PROPN issue-54 241 18 фискальных фискальных PROPN issue-54 241 19 мер мер PROPN issue-54 241 20 в в PROPN issue-54 241 21 отдельных отдельных NOUN issue-54 241 22 странах странах VERB issue-54 241 23 ес ес PRON issue-54 241 24 . . PUNCT issue-54 242 1 также также PROPN issue-54 242 2 обсуждается обсуждается PROPN issue-54 242 3 типология типология PROPN issue-54 242 4 налоговых налоговых PROPN issue-54 242 5 мер мер PROPN issue-54 242 6 , , PUNCT issue-54 242 7 относящихся относящихся NOUN issue-54 242 8 к к ADP issue-54 242 9 приоритетам приоритетам NOUN issue-54 242 10 налоговой налоговой NOUN issue-54 242 11 оптимизации оптимизации PROPN issue-54 242 12 в в PROPN issue-54 242 13 европе европе PROPN issue-54 242 14 . . PUNCT issue-54 243 1 методика методика PROPN issue-54 243 2 . . PUNCT issue-54 244 1 автор автор VERB issue-54 244 2 использовал использовал ADJ issue-54 244 3 первичные первичные PROPN issue-54 244 4 и и PROPN issue-54 244 5 вторичные вторичные PROPN issue-54 244 6 данные данные PROPN issue-54 244 7 из из PROPN issue-54 244 8 центрального центрального PROPN issue-54 244 9 статистического статистического PROPN issue-54 244 10 управления управления PROPN issue-54 244 11 ( ( PUNCT issue-54 244 12 цсу цсу PROPN issue-54 244 13 ) ) PUNCT issue-54 244 14 , , PUNCT issue-54 244 15 исследований исследований PROPN issue-54 244 16 pricewaterhouse pricewaterhouse PROPN issue-54 244 17 coopers cooper NOUN issue-54 244 18 и и PROPN issue-54 244 19 евростата евростата PROPN issue-54 244 20 . . PUNCT issue-54 245 1 методы методы PROPN issue-54 245 2 исследования исследования PROPN issue-54 245 3 , , PUNCT issue-54 245 4 используемые используемые PROPN issue-54 245 5 для для PROPN issue-54 245 6 целей целей PROPN issue-54 245 7 анализа анализа PROPN issue-54 245 8 данных данных NOUN issue-54 245 9 , , PUNCT issue-54 245 10 содержат содержат NOUN issue-54 245 11 экономический экономический VERB issue-54 245 12 анализ анализ PROPN issue-54 245 13 правовых правовых PROPN issue-54 245 14 актов актов NOUN issue-54 245 15 , , PUNCT issue-54 245 16 описательные описательные NOUN issue-54 245 17 части части PROPN issue-54 245 18 статистики статистики PROPN issue-54 245 19 и и PROPN issue-54 245 20 сравнительного сравнительного ADJ issue-54 245 21 анализа анализа VERB issue-54 245 22 . . PUNCT issue-54 246 1 результаты результаты PROPN issue-54 246 2 показали показали PROPN issue-54 246 3 , , PUNCT issue-54 246 4 что что NOUN issue-54 246 5 уровень уровень PROPN issue-54 246 6 налоговой налоговой NOUN issue-54 246 7 нагрузки нагрузки PROPN issue-54 246 8 в в PROPN issue-54 246 9 польше польше ADJ issue-54 246 10 более более NOUN issue-54 246 11 умеренный умеренный NOUN issue-54 246 12 , , PUNCT issue-54 246 13 чем чем NOUN issue-54 246 14 в в PROPN issue-54 246 15 других других PROPN issue-54 246 16 развитых развитых VERB issue-54 246 17 странах странах VERB issue-54 246 18 мира мира PROPN issue-54 246 19 , , PUNCT issue-54 246 20 а а PROPN issue-54 246 21 механизм механизм PROPN issue-54 246 22 администрирования администрирования PROPN issue-54 246 23 налогов налогов PROPN issue-54 246 24 и и PROPN issue-54 246 25 сборов сборов PROPN issue-54 246 26 является является ADJ issue-54 246 27 гораздо гораздо NOUN issue-54 246 28 более более NOUN issue-54 246 29 успешным успешным NOUN issue-54 246 30 . . PUNCT issue-54 247 1 доля доля VERB issue-54 247 2 поступлений поступлений ADP issue-54 247 3 , , PUNCT issue-54 247 4 собранных собранных PROPN issue-54 247 5 с с PROPN issue-54 247 6 помощью помощью NOUN issue-54 248 1 децентрализованных децентрализованных PROPN issue-54 248 2 административных административных PROPN issue-54 248 3 налоговых налоговых PROPN issue-54 248 4 органов органов PROPN issue-54 248 5 неуклонно неуклонно PROPN issue-54 248 6 растет растет PROPN issue-54 248 7 , , PUNCT issue-54 248 8 так так PROPN issue-54 248 9 как как VERB issue-54 248 10 фундаментальные фундаментальные PROPN issue-54 248 11 основы основы PROPN issue-54 248 12 для для PROPN issue-54 248 13 этого этого NOUN issue-54 248 14 были были NOUN issue-54 248 15 заложены заложены PROPN issue-54 248 16 еще еще PROPN issue-54 248 17 соответствующими соответствующими NOUN issue-54 248 18 реформами реформами VERB issue-54 248 19 1999 1999 NUM issue-54 248 20 года года PROPN issue-54 248 21 и и PROPN issue-54 248 22 революционным революционным VERB issue-54 248 23 финансовым финансовым NOUN issue-54 248 24 законодательством законодательством NOUN issue-54 248 25 , , PUNCT issue-54 248 26 принятым принятым NOUN issue-54 248 27 в в PROPN issue-54 248 28 2004 2004 NUM issue-54 248 29 году году NOUN issue-54 248 30 . . PUNCT issue-54 249 1 исключение исключение PROPN issue-54 249 2 некоторых некоторых PROPN issue-54 249 3 категорий категорий VERB issue-54 249 4 стратегических стратегических NOUN issue-54 249 5 отраслей отраслей PROPN issue-54 249 6 промышленного промышленного PROPN issue-54 249 7 производства производства PROPN issue-54 249 8 из из PROPN issue-54 249 9 режима режима PROPN issue-54 249 10 частичного частичного PROPN issue-54 249 11 налогообложения налогообложения VERB issue-54 249 12 и и PROPN issue-54 249 13 включение включение PROPN issue-54 249 14 полученных полученных PROPN issue-54 249 15 доходов доходов ADJ issue-54 249 16 / / SYM issue-54 249 17 прибыли прибыли NOUN issue-54 249 18 в в PROPN issue-54 249 19 систему систему PROPN issue-54 249 20 прогрессивного прогрессивного PROPN issue-54 249 21 налогообложения налогообложения PROPN issue-54 249 22 является является ADJ issue-54 249 23 очень очень PROPN issue-54 249 24 верным верным PROPN issue-54 249 25 шагом шагом NOUN issue-54 249 26 . . PUNCT issue-54 250 1 это это INTJ issue-54 250 2 указывает указывает PROPN issue-54 250 3 на на PROPN issue-54 250 4 практическую практическую PROPN issue-54 250 5 реализацию реализацию VERB issue-54 250 6 принципов принципов PROPN issue-54 250 7 налогообложения налогообложения PROPN issue-54 250 8 адама адама PROPN issue-54 250 9 смита смита PROPN issue-54 250 10 , , PUNCT issue-54 250 11 касающихся касающихся NOUN issue-54 250 12 налоговой налоговой NOUN issue-54 250 13 справедливости справедливости NOUN issue-54 250 14 и и PROPN issue-54 250 15 способности способности PROPN issue-54 250 16 налогоплательщика налогоплательщика NOUN issue-54 250 17 по по PROPN issue-54 250 18 уплате уплате PROPN issue-54 250 19 обязательных обязательных NOUN issue-54 250 20 платежей платежей PROPN issue-54 250 21 . . PUNCT issue-54 251 1 практическое практическое PROPN issue-54 251 2 значение значение PROPN issue-54 251 3 . . PUNCT issue-54 252 1 налоговая налоговая PROPN issue-54 252 2 оптимизация оптимизация PROPN issue-54 252 3 , , PUNCT issue-54 252 4 чтобы чтобы VERB issue-54 252 5 сбалансировать сбалансировать VERB issue-54 252 6 уровень уровень NOUN issue-54 252 7 налоговой налоговой NOUN issue-54 252 8 нагрузки нагрузки PROPN issue-54 252 9 , , PUNCT issue-54 252 10 предлагает предлагает ADJ issue-54 252 11 определенный определенный NOUN issue-54 252 12 спектр спектр PROPN issue-54 252 13 льгот льгот PROPN issue-54 252 14 и и PROPN issue-54 252 15 преференций преференций PROPN issue-54 252 16 , , PUNCT issue-54 252 17 которые которые ADP issue-54 252 18 стимулировали стимулировали ADJ issue-54 252 19 бы бы NUM issue-54 252 20 экономику экономику VERB issue-54 252 21 страны страны PROPN issue-54 252 22 и и PROPN issue-54 252 23 не не PROPN issue-54 252 24 вызывали вызывали ADJ issue-54 252 25 бы бы NUM issue-54 252 26 обострения обострения PROPN issue-54 252 27 проблемы проблемы NOUN issue-54 252 28 перемещения перемещения ADJ issue-54 252 29 налоговой налоговой NOUN issue-54 252 30 нагрузки нагрузки PROPN issue-54 252 31 с с PROPN issue-54 252 32 одного одного VERB issue-54 252 33 плательщика плательщика PROPN issue-54 252 34 налога налога PROPN issue-54 252 35 к к PROPN issue-54 252 36 другому другому NOUN issue-54 252 37 . . PUNCT issue-54 253 1 многие многие NOUN issue-54 253 2 национальные национальные PROPN issue-54 253 3 государства государства PROPN issue-54 253 4 , , PUNCT issue-54 253 5 заметив заметив PROPN issue-54 253 6 такое такое PROPN issue-54 253 7 явление явление PROPN issue-54 253 8 как как VERB issue-54 253 9 уклонение уклонение ADJ issue-54 253 10 от от ADP issue-54 253 11 уплаты уплаты PROPN issue-54 253 12 налогов налогов NOUN issue-54 253 13 , , PUNCT issue-54 253 14 немедленно немедленно PROPN issue-54 253 15 начинают начинают ADV issue-54 253 16 осуществлять осуществлять VERB issue-54 253 17 или или NOUN issue-54 253 18 намерены намерены NOUN issue-54 253 19 реализовать реализовать PROPN issue-54 253 20 конкретные конкретные PROPN issue-54 253 21 реформы реформы PROPN issue-54 253 22 , , PUNCT issue-54 253 23 которые которые ADP issue-54 253 24 могли могли PROPN issue-54 253 25 бы бы NUM issue-54 253 26 помочь помочь NOUN issue-54 253 27 улучшить улучшить NOUN issue-54 253 28 систему систему VERB issue-54 253 29 налогового налогового PROPN issue-54 253 30 контроля контроля PROPN issue-54 253 31 с с PROPN issue-54 253 32 целью целью PROPN issue-54 253 33 создания создания NOUN issue-54 253 34 условий условий VERB issue-54 253 35 , , PUNCT issue-54 253 36 которые которые ADJ issue-54 253 37 делают делают NOUN issue-54 253 38 уклонение уклонение PROPN issue-54 253 39 от от ADP issue-54 253 40 уплаты уплаты PROPN issue-54 253 41 налогов налогов PROPN issue-54 253 42 и и PROPN issue-54 253 43 сборов сборов PROPN issue-54 253 44 невозможным невозможным PROPN issue-54 253 45 . . PUNCT issue-54 254 1 значение значение PROPN issue-54 254 2 / / SYM issue-54 254 3 оригинальность оригинальность PROPN issue-54 254 4 . . PUNCT issue-54 255 1 результаты результаты PROPN issue-54 255 2 проведенного проведенного NOUN issue-54 255 3 исследования исследования PROPN issue-54 255 4 являются являются PROPN issue-54 255 5 основой основой NOUN issue-54 255 6 для для PROPN issue-54 255 7 составления составления NOUN issue-54 255 8 синтетических синтетических ADP issue-54 255 9 выводов выводов PROPN issue-54 255 10 и и PROPN issue-54 255 11 выработки выработки ADJ issue-54 255 12 налоговых налоговых PROPN issue-54 255 13 рекомендаций рекомендаций PROPN issue-54 255 14 не не PROPN issue-54 255 15 только только PROPN issue-54 255 16 для для PROPN issue-54 255 17 польши польши PROPN issue-54 255 18 , , PUNCT issue-54 255 19 а а PROPN issue-54 255 20 также также PROPN issue-54 255 21 для для PROPN issue-54 255 22 соседних соседних PROPN issue-54 255 23 развивающихся развивающихся PROPN issue-54 255 24 стран стран PROPN issue-54 255 25 . . PUNCT issue-54 256 1 определение определение PROPN issue-54 256 2 наиболее наиболее PROPN issue-54 256 3 подходящего подходящего PROPN issue-54 256 4 фискального фискального PROPN issue-54 256 5 курса курса VERB issue-54 256 6 налоговых налоговых PROPN issue-54 256 7 реформ реформ PROPN issue-54 256 8 правительством правительством PROPN issue-54 256 9 в в PROPN issue-54 256 10 аспекте аспекте PROPN issue-54 256 11 оптимизации оптимизации PROPN issue-54 256 12 остается остается PROPN issue-54 256 13 интересным интересным PROPN issue-54 256 14 научным научным PROPN issue-54 256 15 вопросом вопросом PROPN issue-54 256 16 для для PROPN issue-54 256 17 дальнейших дальнейших PROPN issue-54 256 18 исследований исследований PROPN issue-54 256 19 . . PUNCT