id	sid	tid	token	lemma	pos
issue-563	1	1	baltic	baltic	PROPN
issue-563	1	2	journal	journal	PROPN
issue-563	1	3	of	of	ADP
issue-563	1	4	economic	economic	ADJ
issue-563	1	5	studies	study	NOUN
issue-563	1	6	240	240	NUM
issue-563	1	7	vol	vol	NOUN
issue-563	1	8	.	.	PROPN
issue-563	1	9	4	4	NUM
issue-563	1	10	,	,	PUNCT
issue-563	1	11	no	no	INTJ
issue-563	1	12	.	.	NOUN
issue-563	1	13	5	5	NUM
issue-563	1	14	,	,	PUNCT
issue-563	1	15	2018	2018	NUM
issue-563	1	16	corresponding	correspond	VERB
issue-563	1	17	author	author	NOUN
issue-563	1	18	:	:	PUNCT
issue-563	1	19	1	1	NUM
issue-563	1	20	lviv	lviv	PROPN
issue-563	1	21	polytechnic	polytechnic	ADJ
issue-563	1	22	national	national	ADJ
issue-563	1	23	university	university	PROPN
issue-563	1	24	,	,	PUNCT
issue-563	1	25	ukraine	ukraine	NOUN
issue-563	1	26	.	.	PUNCT
issue-563	2	1	2	2	NUM
issue-563	2	2	national	national	PROPN
issue-563	2	3	academy	academy	NOUN
issue-563	2	4	of	of	ADP
issue-563	2	5	internal	internal	PROPN
issue-563	2	6	affairs	affairs	PROPN
issue-563	2	7	,	,	PUNCT
issue-563	2	8	ukraine	ukraine	NOUN
issue-563	2	9	.	.	PUNCT
issue-563	3	1	3	3	NUM
issue-563	3	2	national	national	PROPN
issue-563	3	3	academy	academy	PROPN
issue-563	3	4	of	of	ADP
issue-563	3	5	internal	internal	PROPN
issue-563	3	6	affairs	affairs	PROPN
issue-563	3	7	,	,	PUNCT
issue-563	3	8	ukraine	ukraine	NOUN
issue-563	3	9	.	.	PUNCT
issue-563	4	1	doi	doi	PROPN
issue-563	4	2	:	:	PUNCT
issue-563	4	3	https://doi.org/10.30525/2256-0742/2018-4-5-240-243	https://doi.org/10.30525/2256-0742/2018-4-5-240-243	ADJ
issue-563	4	4	foreign	foreign	ADJ
issue-563	4	5	experience	experience	NOUN
issue-563	4	6	in	in	ADP
issue-563	4	7	electronic	electronic	ADJ
issue-563	4	8	tax	tax	NOUN
issue-563	4	9	administration	administration	NOUN
issue-563	4	10	and	and	CCONJ
issue-563	4	11	the	the	DET
issue-563	4	12	possibilities	possibility	NOUN
issue-563	4	13	of	of	ADP
issue-563	4	14	its	its	PRON
issue-563	4	15	use	use	NOUN
issue-563	4	16	in	in	ADP
issue-563	4	17	ukraine	ukraine	PROPN
issue-563	4	18	nataliia	nataliia	PROPN
issue-563	4	19	ortynska1	ortynska1	PROPN
issue-563	4	20	,	,	PUNCT
issue-563	4	21	liudmyla	liudmyla	PROPN
issue-563	4	22	savranchuk2	savranchuk2	PROPN
issue-563	4	23	,	,	PUNCT
issue-563	4	24	svitlana	svitlana	PROPN
issue-563	4	25	matchuk3	matchuk3	PROPN
issue-563	4	26	abstract	abstract	PROPN
issue-563	4	27	.	.	PUNCT
issue-563	5	1	the	the	DET
issue-563	5	2	aim	aim	NOUN
issue-563	5	3	of	of	ADP
issue-563	5	4	the	the	DET
issue-563	5	5	article	article	NOUN
issue-563	5	6	is	be	AUX
issue-563	5	7	to	to	PART
issue-563	5	8	study	study	VERB
issue-563	5	9	the	the	DET
issue-563	5	10	foreign	foreign	ADJ
issue-563	5	11	experience	experience	NOUN
issue-563	5	12	of	of	ADP
issue-563	5	13	electronic	electronic	ADJ
issue-563	5	14	tax	tax	NOUN
issue-563	5	15	administration	administration	NOUN
issue-563	5	16	on	on	ADP
issue-563	5	17	the	the	DET
issue-563	5	18	basis	basis	NOUN
issue-563	5	19	of	of	ADP
issue-563	5	20	the	the	DET
issue-563	5	21	analysis	analysis	NOUN
issue-563	5	22	of	of	ADP
issue-563	5	23	scientific	scientific	ADJ
issue-563	5	24	literature	literature	NOUN
issue-563	5	25	,	,	PUNCT
issue-563	5	26	and	and	CCONJ
issue-563	5	27	as	as	ADV
issue-563	5	28	well	well	ADV
issue-563	5	29	as	as	SCONJ
issue-563	5	30	to	to	PART
issue-563	5	31	determine	determine	VERB
issue-563	5	32	the	the	DET
issue-563	5	33	possibilities	possibility	NOUN
issue-563	5	34	for	for	ADP
issue-563	5	35	its	its	PRON
issue-563	5	36	use	use	NOUN
issue-563	5	37	with	with	ADP
issue-563	5	38	further	further	ADJ
issue-563	5	39	improvements	improvement	NOUN
issue-563	5	40	of	of	ADP
issue-563	5	41	domestic	domestic	ADJ
issue-563	5	42	legislation	legislation	NOUN
issue-563	5	43	in	in	ADP
issue-563	5	44	this	this	DET
issue-563	5	45	field	field	NOUN
issue-563	5	46	in	in	ADP
issue-563	5	47	ukraine	ukraine	NOUN
issue-563	5	48	.	.	PUNCT
issue-563	6	1	the	the	DET
issue-563	6	2	subject	subject	NOUN
issue-563	6	3	of	of	ADP
issue-563	6	4	the	the	DET
issue-563	6	5	study	study	NOUN
issue-563	6	6	is	be	AUX
issue-563	6	7	the	the	DET
issue-563	6	8	foreign	foreign	ADJ
issue-563	6	9	experience	experience	NOUN
issue-563	6	10	of	of	ADP
issue-563	6	11	electronic	electronic	ADJ
issue-563	6	12	tax	tax	NOUN
issue-563	6	13	administration	administration	NOUN
issue-563	6	14	and	and	CCONJ
issue-563	6	15	the	the	DET
issue-563	6	16	possibility	possibility	NOUN
issue-563	6	17	of	of	ADP
issue-563	6	18	its	its	PRON
issue-563	6	19	use	use	NOUN
issue-563	6	20	in	in	ADP
issue-563	6	21	ukraine	ukraine	NOUN
issue-563	6	22	.	.	PUNCT
issue-563	7	1	methodology	methodology	NOUN
issue-563	7	2	.	.	PUNCT
issue-563	8	1	the	the	DET
issue-563	8	2	research	research	NOUN
issue-563	8	3	is	be	AUX
issue-563	8	4	based	base	VERB
issue-563	8	5	on	on	ADP
issue-563	8	6	the	the	DET
issue-563	8	7	dialectical	dialectical	ADJ
issue-563	8	8	method	method	NOUN
issue-563	8	9	of	of	ADP
issue-563	8	10	scientific	scientific	ADJ
issue-563	8	11	knowledge	knowledge	NOUN
issue-563	8	12	and	and	CCONJ
issue-563	8	13	on	on	ADP
issue-563	8	14	general	general	ADJ
issue-563	8	15	scientific	scientific	ADJ
issue-563	8	16	methods	method	NOUN
issue-563	8	17	,	,	PUNCT
issue-563	8	18	which	which	PRON
issue-563	8	19	are	be	AUX
issue-563	8	20	based	base	VERB
issue-563	8	21	on	on	ADP
issue-563	8	22	it	it	PRON
issue-563	8	23	,	,	PUNCT
issue-563	8	24	such	such	ADJ
issue-563	8	25	as	as	ADP
issue-563	8	26	:	:	PUNCT
issue-563	8	27	analysis	analysis	NOUN
issue-563	8	28	,	,	PUNCT
issue-563	8	29	comparison	comparison	NOUN
issue-563	8	30	,	,	PUNCT
issue-563	8	31	analogy	analogy	NOUN
issue-563	8	32	,	,	PUNCT
issue-563	8	33	induction	induction	NOUN
issue-563	8	34	,	,	PUNCT
issue-563	8	35	and	and	CCONJ
issue-563	8	36	others	other	NOUN
issue-563	8	37	.	.	PUNCT
issue-563	9	1	results	result	NOUN
issue-563	9	2	of	of	ADP
issue-563	9	3	the	the	DET
issue-563	9	4	conducted	conduct	VERB
issue-563	9	5	study	study	NOUN
issue-563	9	6	have	have	AUX
issue-563	9	7	shown	show	VERB
issue-563	9	8	that	that	SCONJ
issue-563	9	9	today	today	NOUN
issue-563	9	10	there	there	PRON
issue-563	9	11	is	be	VERB
issue-563	9	12	a	a	DET
issue-563	9	13	large	large	ADJ
issue-563	9	14	number	number	NOUN
issue-563	9	15	of	of	ADP
issue-563	9	16	countries	country	NOUN
issue-563	9	17	where	where	SCONJ
issue-563	9	18	the	the	DET
issue-563	9	19	digital	digital	ADJ
issue-563	9	20	tax	tax	NOUN
issue-563	9	21	format	format	NOUN
issue-563	9	22	functions	function	NOUN
issue-563	9	23	effectively	effectively	ADV
issue-563	9	24	and	and	CCONJ
issue-563	9	25	constantly	constantly	ADV
issue-563	9	26	develop	develop	VERB
issue-563	9	27	.	.	PUNCT
issue-563	10	1	it	it	PRON
issue-563	10	2	is	be	AUX
issue-563	10	3	substantiated	substantiate	VERB
issue-563	10	4	that	that	SCONJ
issue-563	10	5	the	the	DET
issue-563	10	6	use	use	NOUN
issue-563	10	7	of	of	ADP
issue-563	10	8	the	the	DET
issue-563	10	9	experience	experience	NOUN
issue-563	10	10	provided	provide	VERB
issue-563	10	11	in	in	ADP
issue-563	10	12	the	the	DET
issue-563	10	13	article	article	NOUN
issue-563	10	14	will	will	AUX
issue-563	10	15	give	give	VERB
issue-563	10	16	an	an	DET
issue-563	10	17	opportunity	opportunity	NOUN
issue-563	10	18	to	to	PART
issue-563	10	19	build	build	VERB
issue-563	10	20	a	a	DET
issue-563	10	21	simple	simple	ADJ
issue-563	10	22	and	and	CCONJ
issue-563	10	23	effective	effective	ADJ
issue-563	10	24	system	system	NOUN
issue-563	10	25	of	of	ADP
issue-563	10	26	electronic	electronic	ADJ
issue-563	10	27	tax	tax	NOUN
issue-563	10	28	administration	administration	NOUN
issue-563	10	29	in	in	ADP
issue-563	10	30	ukraine	ukraine	PROPN
issue-563	10	31	.	.	PUNCT
issue-563	11	1	and	and	CCONJ
issue-563	11	2	this	this	DET
issue-563	11	3	fact	fact	NOUN
issue-563	11	4	,	,	PUNCT
issue-563	11	5	of	of	ADP
issue-563	11	6	course	course	NOUN
issue-563	11	7	,	,	PUNCT
issue-563	11	8	will	will	AUX
issue-563	11	9	influence	influence	VERB
issue-563	11	10	positively	positively	ADV
issue-563	11	11	on	on	ADP
issue-563	11	12	the	the	DET
issue-563	11	13	financial	financial	ADJ
issue-563	11	14	sphere	sphere	NOUN
issue-563	11	15	in	in	ADP
issue-563	11	16	ukraine	ukraine	NOUN
issue-563	11	17	.	.	PUNCT
issue-563	12	1	practical	practical	ADJ
issue-563	12	2	impact	impact	NOUN
issue-563	12	3	.	.	PUNCT
issue-563	13	1	the	the	DET
issue-563	13	2	positive	positive	ADJ
issue-563	13	3	experience	experience	NOUN
issue-563	13	4	of	of	ADP
issue-563	13	5	establishing	establish	VERB
issue-563	13	6	a	a	DET
issue-563	13	7	legal	legal	ADJ
issue-563	13	8	framework	framework	NOUN
issue-563	13	9	for	for	ADP
issue-563	13	10	the	the	DET
issue-563	13	11	provision	provision	NOUN
issue-563	13	12	of	of	ADP
issue-563	13	13	electronic	electronic	ADJ
issue-563	13	14	tax	tax	NOUN
issue-563	13	15	administration	administration	NOUN
issue-563	13	16	in	in	ADP
issue-563	13	17	foreign	foreign	ADJ
issue-563	13	18	countries	country	NOUN
issue-563	13	19	proves	prove	VERB
issue-563	13	20	that	that	SCONJ
issue-563	13	21	the	the	DET
issue-563	13	22	digital	digital	ADJ
issue-563	13	23	tax	tax	NOUN
issue-563	13	24	format	format	NOUN
issue-563	13	25	functions	function	NOUN
issue-563	13	26	effectively	effectively	ADV
issue-563	13	27	and	and	CCONJ
issue-563	13	28	is	be	AUX
issue-563	13	29	constantly	constantly	ADV
issue-563	13	30	developing	develop	VERB
issue-563	13	31	.	.	PUNCT
issue-563	14	1	besides	besides	SCONJ
issue-563	14	2	,	,	PUNCT
issue-563	14	3	some	some	DET
issue-563	14	4	practices	practice	NOUN
issue-563	14	5	of	of	ADP
issue-563	14	6	these	these	DET
issue-563	14	7	countries	country	NOUN
issue-563	14	8	in	in	ADP
issue-563	14	9	the	the	DET
issue-563	14	10	field	field	NOUN
issue-563	14	11	of	of	ADP
issue-563	14	12	electronic	electronic	ADJ
issue-563	14	13	tax	tax	NOUN
issue-563	14	14	administration	administration	NOUN
issue-563	14	15	can	can	AUX
issue-563	14	16	be	be	AUX
issue-563	14	17	rather	rather	ADV
issue-563	14	18	positive	positive	ADJ
issue-563	14	19	for	for	ADP
issue-563	14	20	implementation	implementation	NOUN
issue-563	14	21	in	in	ADP
issue-563	14	22	the	the	DET
issue-563	14	23	territory	territory	NOUN
issue-563	14	24	of	of	ADP
issue-563	14	25	ukraine	ukraine	NOUN
issue-563	14	26	.	.	PUNCT
issue-563	15	1	correlation	correlation	NOUN
issue-563	15	2	/	/	SYM
issue-563	15	3	originality	originality	NOUN
issue-563	15	4	.	.	PUNCT
issue-563	16	1	conducting	conduct	VERB
issue-563	16	2	a	a	DET
issue-563	16	3	comparative	comparative	ADJ
issue-563	16	4	analysis	analysis	NOUN
issue-563	16	5	of	of	ADP
issue-563	16	6	the	the	DET
issue-563	16	7	legislation	legislation	NOUN
issue-563	16	8	and	and	CCONJ
issue-563	16	9	legal	legal	ADJ
issue-563	16	10	doctrine	doctrine	NOUN
issue-563	16	11	of	of	ADP
issue-563	16	12	ukraine	ukraine	NOUN
issue-563	16	13	,	,	PUNCT
issue-563	16	14	and	and	CCONJ
issue-563	16	15	the	the	DET
issue-563	16	16	countries	country	NOUN
issue-563	16	17	of	of	ADP
issue-563	16	18	the	the	DET
issue-563	16	19	european	european	PROPN
issue-563	16	20	union	union	PROPN
issue-563	16	21	and	and	CCONJ
issue-563	16	22	the	the	DET
issue-563	16	23	usa	usa	PROPN
issue-563	16	24	regarding	regard	VERB
issue-563	16	25	the	the	DET
issue-563	16	26	legal	legal	ADJ
issue-563	16	27	provision	provision	NOUN
issue-563	16	28	of	of	ADP
issue-563	16	29	electronic	electronic	ADJ
issue-563	16	30	tax	tax	NOUN
issue-563	16	31	administration	administration	NOUN
issue-563	16	32	is	be	AUX
issue-563	16	33	the	the	DET
issue-563	16	34	basis	basis	NOUN
issue-563	16	35	for	for	ADP
issue-563	16	36	developing	develop	VERB
issue-563	16	37	the	the	DET
issue-563	16	38	most	most	ADV
issue-563	16	39	promising	promising	ADJ
issue-563	16	40	directions	direction	NOUN
issue-563	16	41	of	of	ADP
issue-563	16	42	development	development	NOUN
issue-563	16	43	of	of	ADP
issue-563	16	44	domestic	domestic	ADJ
issue-563	16	45	legislation	legislation	NOUN
issue-563	16	46	in	in	ADP
issue-563	16	47	the	the	DET
issue-563	16	48	financial	financial	ADJ
issue-563	16	49	sector	sector	NOUN
issue-563	16	50	of	of	ADP
issue-563	16	51	the	the	DET
issue-563	16	52	entire	entire	ADJ
issue-563	16	53	ukrainian	ukrainian	ADJ
issue-563	16	54	state	state	NOUN
issue-563	16	55	.	.	PUNCT
issue-563	17	1	key	key	ADJ
issue-563	17	2	words	word	NOUN
issue-563	17	3	:	:	PUNCT
issue-563	17	4	international	international	ADJ
issue-563	17	5	experience	experience	NOUN
issue-563	17	6	,	,	PUNCT
issue-563	17	7	e	e	NOUN
issue-563	17	8	-	-	NOUN
issue-563	17	9	administration	administration	NOUN
issue-563	17	10	,	,	PUNCT
issue-563	17	11	taxes	taxis	NOUN
issue-563	17	12	,	,	PUNCT
issue-563	17	13	software	software	NOUN
issue-563	17	14	,	,	PUNCT
issue-563	17	15	international	international	ADJ
issue-563	17	16	law	law	NOUN
issue-563	17	17	.	.	PUNCT
issue-563	18	1	jel	jel	PROPN
issue-563	18	2	classification	classification	NOUN
issue-563	18	3	:	:	PUNCT
issue-563	18	4	h87	h87	PROPN
issue-563	18	5	,	,	PUNCT
issue-563	18	6	k34	k34	PROPN
issue-563	18	7	,	,	PUNCT
issue-563	18	8	k33	k33	PROPN
issue-563	18	9	1	1	NUM
issue-563	18	10	.	.	PUNCT
issue-563	18	11	introduction	introduction	NOUN
issue-563	18	12	an	an	DET
issue-563	18	13	analysis	analysis	NOUN
issue-563	18	14	of	of	ADP
issue-563	18	15	any	any	DET
issue-563	18	16	innovation	innovation	NOUN
issue-563	18	17	legal	legal	ADJ
issue-563	18	18	phenomenon	phenomenon	NOUN
issue-563	18	19	,	,	PUNCT
issue-563	18	20	mechanism	mechanism	NOUN
issue-563	18	21	,	,	PUNCT
issue-563	18	22	institute	institute	NOUN
issue-563	18	23	,	,	PUNCT
issue-563	18	24	industry	industry	NOUN
issue-563	18	25	,	,	PUNCT
issue-563	18	26	etc	etc	X
issue-563	18	27	.	.	X
issue-563	18	28	,	,	PUNCT
issue-563	18	29	provides	provide	VERB
issue-563	18	30	for	for	ADP
issue-563	18	31	the	the	DET
issue-563	18	32	definition	definition	NOUN
issue-563	18	33	of	of	ADP
issue-563	18	34	all	all	DET
issue-563	18	35	its	its	PRON
issue-563	18	36	features	feature	NOUN
issue-563	18	37	:	:	PUNCT
issue-563	18	38	specificity	specificity	NOUN
issue-563	18	39	,	,	PUNCT
issue-563	18	40	subject	subject	ADJ
issue-563	18	41	structure	structure	NOUN
issue-563	18	42	,	,	PUNCT
issue-563	18	43	subject	subject	ADJ
issue-563	18	44	matter	matter	NOUN
issue-563	18	45	,	,	PUNCT
issue-563	18	46	as	as	ADV
issue-563	18	47	well	well	ADV
issue-563	18	48	as	as	ADP
issue-563	18	49	comparison	comparison	NOUN
issue-563	18	50	with	with	ADP
issue-563	18	51	a	a	DET
issue-563	18	52	similar	similar	ADJ
issue-563	18	53	category	category	NOUN
issue-563	18	54	in	in	ADP
issue-563	18	55	another	another	DET
issue-563	18	56	legal	legal	ADJ
issue-563	18	57	system	system	NOUN
issue-563	18	58	.	.	PUNCT
issue-563	19	1	in	in	ADP
issue-563	19	2	other	other	ADJ
issue-563	19	3	words	word	NOUN
issue-563	19	4	,	,	PUNCT
issue-563	19	5	to	to	PART
issue-563	19	6	form	form	VERB
issue-563	19	7	approximately	approximately	ADV
issue-563	19	8	the	the	DET
issue-563	19	9	final	final	ADJ
issue-563	19	10	result	result	NOUN
issue-563	19	11	of	of	ADP
issue-563	19	12	the	the	DET
issue-563	19	13	implementation	implementation	NOUN
issue-563	19	14	and	and	CCONJ
issue-563	19	15	its	its	PRON
issue-563	19	16	future	future	ADJ
issue-563	19	17	prospect	prospect	NOUN
issue-563	19	18	,	,	PUNCT
issue-563	19	19	at	at	ADP
issue-563	19	20	first	first	ADV
issue-563	19	21	you	you	PRON
issue-563	19	22	need	need	VERB
issue-563	19	23	to	to	PART
issue-563	19	24	see	see	VERB
issue-563	19	25	what	what	DET
issue-563	19	26	development	development	NOUN
issue-563	19	27	it	it	PRON
issue-563	19	28	has	have	AUX
issue-563	19	29	acquired	acquire	VERB
issue-563	19	30	in	in	ADP
issue-563	19	31	another	another	DET
issue-563	19	32	foreign	foreign	ADJ
issue-563	19	33	country	country	NOUN
issue-563	19	34	.	.	PUNCT
issue-563	20	1	in	in	ADP
issue-563	20	2	other	other	ADJ
issue-563	20	3	words	word	NOUN
issue-563	20	4	,	,	PUNCT
issue-563	20	5	you	you	PRON
issue-563	20	6	need	need	VERB
issue-563	20	7	to	to	PART
issue-563	20	8	consider	consider	VERB
issue-563	20	9	international	international	ADJ
issue-563	20	10	experience	experience	NOUN
issue-563	20	11	.	.	PUNCT
issue-563	21	1	electronic	electronic	ADJ
issue-563	21	2	tax	tax	NOUN
issue-563	21	3	administration	administration	NOUN
issue-563	21	4	is	be	AUX
issue-563	21	5	a	a	DET
issue-563	21	6	rather	rather	ADV
issue-563	21	7	new	new	ADJ
issue-563	21	8	category	category	NOUN
issue-563	21	9	in	in	ADP
issue-563	21	10	the	the	DET
issue-563	21	11	tax	tax	NOUN
issue-563	21	12	and	and	CCONJ
issue-563	21	13	legal	legal	ADJ
issue-563	21	14	system	system	NOUN
issue-563	21	15	of	of	ADP
issue-563	21	16	ukraine	ukraine	NOUN
issue-563	21	17	in	in	ADP
issue-563	21	18	general	general	ADJ
issue-563	21	19	.	.	PUNCT
issue-563	22	1	at	at	ADP
issue-563	22	2	the	the	DET
issue-563	22	3	same	same	ADJ
issue-563	22	4	time	time	NOUN
issue-563	22	5	,	,	PUNCT
issue-563	22	6	a	a	DET
issue-563	22	7	large	large	ADJ
issue-563	22	8	number	number	NOUN
issue-563	22	9	of	of	ADP
issue-563	22	10	processes	process	NOUN
issue-563	22	11	that	that	PRON
issue-563	22	12	are	be	AUX
issue-563	22	13	just	just	ADV
issue-563	22	14	starting	start	VERB
issue-563	22	15	in	in	ADP
issue-563	22	16	our	our	PRON
issue-563	22	17	country	country	NOUN
issue-563	22	18	,	,	PUNCT
issue-563	22	19	in	in	ADP
issue-563	22	20	most	most	ADV
issue-563	22	21	developed	develop	VERB
issue-563	22	22	countries	country	NOUN
issue-563	22	23	of	of	ADP
issue-563	22	24	the	the	DET
issue-563	22	25	west	west	NOUN
issue-563	22	26	and	and	CCONJ
issue-563	22	27	east	east	PROPN
issue-563	22	28	have	have	AUX
issue-563	22	29	already	already	ADV
issue-563	22	30	been	be	AUX
issue-563	22	31	existing	exist	VERB
issue-563	22	32	for	for	ADP
issue-563	22	33	a	a	DET
issue-563	22	34	long	long	ADJ
issue-563	22	35	time	time	NOUN
issue-563	22	36	.	.	PUNCT
issue-563	23	1	taking	take	VERB
issue-563	23	2	into	into	ADP
issue-563	23	3	account	account	NOUN
issue-563	23	4	all	all	DET
issue-563	23	5	these	these	PRON
issue-563	23	6	;	;	PUNCT
issue-563	23	7	we	we	PRON
issue-563	23	8	see	see	VERB
issue-563	23	9	the	the	DET
issue-563	23	10	need	need	NOUN
issue-563	23	11	to	to	PART
issue-563	23	12	study	study	VERB
issue-563	23	13	the	the	DET
issue-563	23	14	international	international	ADJ
issue-563	23	15	experience	experience	NOUN
issue-563	23	16	of	of	ADP
issue-563	23	17	electronic	electronic	ADJ
issue-563	23	18	tax	tax	NOUN
issue-563	23	19	administration	administration	NOUN
issue-563	23	20	and	and	CCONJ
issue-563	23	21	the	the	DET
issue-563	23	22	possibilities	possibility	NOUN
issue-563	23	23	of	of	ADP
issue-563	23	24	its	its	PRON
issue-563	23	25	use	use	NOUN
issue-563	23	26	in	in	ADP
issue-563	23	27	the	the	DET
issue-563	23	28	territory	territory	NOUN
issue-563	23	29	of	of	ADP
issue-563	23	30	ukraine	ukraine	NOUN
issue-563	23	31	.	.	PUNCT
issue-563	24	1	an	an	DET
issue-563	24	2	analysis	analysis	NOUN
issue-563	24	3	of	of	ADP
issue-563	24	4	international	international	ADJ
issue-563	24	5	experience	experience	NOUN
issue-563	24	6	is	be	AUX
issue-563	24	7	a	a	DET
issue-563	24	8	necessary	necessary	ADJ
issue-563	24	9	condition	condition	NOUN
issue-563	24	10	for	for	ADP
issue-563	24	11	any	any	DET
issue-563	24	12	scientific	scientific	ADJ
issue-563	24	13	study	study	NOUN
issue-563	24	14	.	.	PUNCT
issue-563	25	1	the	the	DET
issue-563	25	2	introduction	introduction	NOUN
issue-563	25	3	and	and	CCONJ
issue-563	25	4	development	development	NOUN
issue-563	25	5	of	of	ADP
issue-563	25	6	e	e	NOUN
issue-563	25	7	-	-	NOUN
issue-563	25	8	administration	administration	NOUN
issue-563	25	9	in	in	ADP
issue-563	25	10	this	this	DET
issue-563	25	11	aspect	aspect	NOUN
issue-563	25	12	is	be	AUX
issue-563	25	13	not	not	PART
issue-563	25	14	an	an	DET
issue-563	25	15	exception	exception	NOUN
issue-563	25	16	.	.	PUNCT
issue-563	26	1	2	2	X
issue-563	26	2	.	.	X
issue-563	26	3	the	the	DET
issue-563	26	4	state	state	NOUN
issue-563	26	5	of	of	ADP
issue-563	26	6	the	the	DET
issue-563	26	7	research	research	NOUN
issue-563	26	8	such	such	ADJ
issue-563	26	9	famous	famous	ADJ
issue-563	26	10	scholars	scholar	NOUN
issue-563	26	11	have	have	AUX
issue-563	26	12	studied	study	VERB
issue-563	26	13	some	some	DET
issue-563	26	14	specific	specific	ADJ
issue-563	26	15	issues	issue	NOUN
issue-563	26	16	concerning	concern	VERB
issue-563	26	17	the	the	DET
issue-563	26	18	improvement	improvement	NOUN
issue-563	26	19	of	of	ADP
issue-563	26	20	electronic	electronic	ADJ
issue-563	26	21	tax	tax	NOUN
issue-563	26	22	administration	administration	NOUN
issue-563	26	23	in	in	ADP
issue-563	26	24	their	their	PRON
issue-563	26	25	scientific	scientific	ADJ
issue-563	26	26	works	work	NOUN
issue-563	26	27	as	as	ADP
issue-563	26	28	:	:	PUNCT
issue-563	26	29	v.	v.	PROPN
issue-563	26	30	m.	m.	NOUN
issue-563	26	31	harashchuk	harashchuk	PROPN
issue-563	26	32	,	,	PUNCT
issue-563	26	33	v.	v.	ADP
issue-563	26	34	m.	m.	PROPN
issue-563	26	35	shovkovyi	shovkovyi	PROPN
issue-563	26	36	,	,	PUNCT
issue-563	26	37	o.	o.	PROPN
issue-563	26	38	m.	m.	PROPN
issue-563	26	39	lefterova	lefterova	PROPN
issue-563	26	40	,	,	PUNCT
issue-563	26	41	o.	o.	PROPN
issue-563	27	1	iu	iu	PROPN
issue-563	27	2	.	.	PUNCT
issue-563	27	3	 	 	SPACE
issue-563	27	4	dubovyk	dubovyk	PROPN
issue-563	27	5	,	,	PUNCT
issue-563	27	6	yu	yu	PROPN
issue-563	28	1	.	.	PROPN
issue-563	28	2	b.	b.	PROPN
issue-563	28	3	ivanov	ivanov	PROPN
issue-563	28	4	,	,	PUNCT
issue-563	28	5	a.	a.	NOUN
issue-563	28	6	i.	i.	PROPN
issue-563	28	7	krysovatyi	krysovatyi	PROPN
issue-563	28	8	,	,	PUNCT
issue-563	28	9	a.	a.	PROPN
issue-563	28	10	ia	ia	PROPN
issue-563	28	11	.	.	PROPN
issue-563	28	12	 	 	SPACE
issue-563	28	13	kyzyma	kyzyma	PROPN
issue-563	28	14	,	,	PUNCT
issue-563	28	15	v.	v.	PROPN
issue-563	29	1	v.	v.	PROPN
issue-563	29	2	karpova	karpova	PROPN
issue-563	29	3	,	,	PUNCT
issue-563	29	4	s.	s.	PROPN
issue-563	29	5	v.	v.	PROPN
issue-563	29	6	klymenko	klymenko	PROPN
issue-563	29	7	,	,	PUNCT
issue-563	29	8	a.	a.	PROPN
issue-563	29	9	l.	l.	PROPN
issue-563	29	10	chycherin	chycherin	PROPN
issue-563	29	11	,	,	PUNCT
issue-563	29	12	yu	yu	PROPN
issue-563	29	13	.	.	PROPN
issue-563	29	14	o.	o.	PROPN
issue-563	29	15	kostenko	kostenko	PROPN
issue-563	29	16	,	,	PUNCT
issue-563	29	17	a.	a.	NOUN
issue-563	29	18	a.	a.	NOUN
issue-563	29	19	maievska	maievska	PROPN
issue-563	29	20	,	,	PUNCT
issue-563	29	21	t.	t.	PROPN
issue-563	29	22	v.	v.	PROPN
issue-563	29	23	medynska	medynska	PROPN
issue-563	29	24	,	,	PUNCT
issue-563	29	25	r.	r.	PROPN
issue-563	29	26	iu	iu	PROPN
issue-563	29	27	.	.	PROPN
issue-563	29	28	paslavska	paslavska	PROPN
issue-563	29	29	,	,	PUNCT
issue-563	29	30	a.	a.	NOUN
issue-563	29	31	m.	m.	PROPN
issue-563	30	1	novytskyi	novytskyi	PROPN
issue-563	30	2	and	and	CCONJ
issue-563	30	3	many	many	ADJ
issue-563	30	4	others	other	NOUN
issue-563	30	5	.	.	PUNCT
issue-563	31	1	however	however	ADV
issue-563	31	2	,	,	PUNCT
issue-563	31	3	despite	despite	SCONJ
issue-563	31	4	a	a	DET
issue-563	31	5	large	large	ADJ
issue-563	31	6	number	number	NOUN
issue-563	31	7	of	of	ADP
issue-563	31	8	scientific	scientific	ADJ
issue-563	31	9	developments	development	NOUN
issue-563	31	10	,	,	PUNCT
issue-563	31	11	there	there	PRON
issue-563	31	12	is	be	VERB
issue-563	31	13	no	no	DET
issue-563	31	14	one	one	NUM
issue-563	31	15	comprehensive	comprehensive	ADJ
issue-563	31	16	study	study	NOUN
issue-563	31	17	devoted	devote	VERB
issue-563	31	18	to	to	ADP
issue-563	31	19	the	the	DET
issue-563	31	20	foreign	foreign	ADJ
issue-563	31	21	experience	experience	NOUN
issue-563	31	22	of	of	ADP
issue-563	31	23	electronic	electronic	ADJ
issue-563	31	24	tax	tax	NOUN
issue-563	31	25	administration	administration	NOUN
issue-563	31	26	in	in	ADP
issue-563	31	27	the	the	DET
issue-563	31	28	legal	legal	ADJ
issue-563	31	29	literature	literature	NOUN
issue-563	31	30	.	.	PUNCT
issue-563	32	1	that	that	PRON
issue-563	32	2	is	be	AUX
issue-563	32	3	why	why	SCONJ
issue-563	32	4	the	the	DET
issue-563	32	5	article	article	NOUN
issue-563	32	6	aims	aim	VERB
issue-563	32	7	to	to	PART
issue-563	32	8	study	study	VERB
issue-563	32	9	the	the	DET
issue-563	32	10	international	international	ADJ
issue-563	32	11	experience	experience	NOUN
issue-563	32	12	of	of	ADP
issue-563	32	13	electronic	electronic	ADJ
issue-563	32	14	tax	tax	NOUN
issue-563	32	15	administration	administration	NOUN
issue-563	32	16	and	and	CCONJ
issue-563	32	17	determine	determine	VERB
issue-563	32	18	the	the	DET
issue-563	32	19	possibilities	possibility	NOUN
issue-563	32	20	for	for	ADP
issue-563	32	21	its	its	PRON
issue-563	32	22	use	use	NOUN
issue-563	32	23	in	in	ADP
issue-563	32	24	ukraine	ukraine	NOUN
issue-563	32	25	.	.	PUNCT
issue-563	33	1	3	3	X
issue-563	33	2	.	.	X
issue-563	33	3	presentation	presentation	NOUN
issue-563	33	4	of	of	ADP
issue-563	33	5	the	the	DET
issue-563	33	6	main	main	ADJ
issue-563	33	7	material	material	NOUN
issue-563	33	8	during	during	ADP
issue-563	33	9	analysing	analyse	VERB
issue-563	33	10	the	the	DET
issue-563	33	11	foreign	foreign	ADJ
issue-563	33	12	experience	experience	NOUN
issue-563	33	13	of	of	ADP
issue-563	33	14	e	e	NOUN
issue-563	33	15	-	-	NOUN
issue-563	33	16	administration	administration	NOUN
issue-563	33	17	and	and	CCONJ
issue-563	33	18	its	its	PRON
issue-563	33	19	possible	possible	ADJ
issue-563	33	20	use	use	NOUN
issue-563	33	21	in	in	ADP
issue-563	33	22	national	national	ADJ
issue-563	33	23	practice	practice	NOUN
issue-563	33	24	,	,	PUNCT
issue-563	33	25	the	the	DET
issue-563	33	26	peculiarities	peculiarity	NOUN
issue-563	33	27	of	of	ADP
issue-563	33	28	the	the	DET
issue-563	33	29	use	use	NOUN
issue-563	33	30	of	of	ADP
issue-563	33	31	information	information	NOUN
issue-563	33	32	technology	technology	NOUN
issue-563	33	33	in	in	ADP
issue-563	33	34	the	the	DET
issue-563	33	35	taxation	taxation	NOUN
issue-563	33	36	process	process	NOUN
issue-563	33	37	in	in	ADP
issue-563	33	38	the	the	DET
issue-563	33	39	united	united	PROPN
issue-563	33	40	states	states	PROPN
issue-563	33	41	of	of	ADP
issue-563	33	42	america	america	PROPN
issue-563	33	43	are	be	AUX
issue-563	33	44	baltic	baltic	ADJ
issue-563	33	45	journal	journal	PROPN
issue-563	33	46	of	of	ADP
issue-563	33	47	economic	economic	ADJ
issue-563	33	48	studies	study	NOUN
issue-563	33	49	241	241	NUM
issue-563	33	50	vol	vol	NOUN
issue-563	33	51	.	.	PROPN
issue-563	34	1	4	4	NUM
issue-563	34	2	,	,	PUNCT
issue-563	34	3	no	no	INTJ
issue-563	34	4	.	.	NOUN
issue-563	34	5	5	5	NUM
issue-563	34	6	,	,	PUNCT
issue-563	34	7	2018	2018	NUM
issue-563	34	8	of	of	ADP
issue-563	34	9	considerable	considerable	ADJ
issue-563	34	10	interest	interest	NOUN
issue-563	34	11	.	.	PUNCT
issue-563	35	1	it	it	PRON
issue-563	35	2	should	should	AUX
issue-563	35	3	be	be	AUX
issue-563	35	4	noted	note	VERB
issue-563	35	5	that	that	SCONJ
issue-563	35	6	the	the	DET
issue-563	35	7	tax	tax	NOUN
issue-563	35	8	system	system	NOUN
issue-563	35	9	in	in	ADP
issue-563	35	10	the	the	DET
issue-563	35	11	usa	usa	PROPN
issue-563	35	12	can	can	AUX
issue-563	35	13	be	be	AUX
issue-563	35	14	characterized	characterize	VERB
issue-563	35	15	either	either	CCONJ
issue-563	35	16	by	by	ADP
issue-563	35	17	national	national	ADJ
issue-563	35	18	or	or	CCONJ
issue-563	35	19	european	european	ADJ
issue-563	35	20	wide	wide	ADJ
issue-563	35	21	peculiarities	peculiarity	NOUN
issue-563	35	22	,	,	PUNCT
issue-563	35	23	taking	take	VERB
issue-563	35	24	into	into	ADP
issue-563	35	25	account	account	NOUN
issue-563	35	26	the	the	DET
issue-563	35	27	long	long	ADJ
issue-563	35	28	-	-	PUNCT
issue-563	35	29	term	term	NOUN
issue-563	35	30	political	political	ADJ
issue-563	35	31	and	and	CCONJ
issue-563	35	32	territorial	territorial	ADJ
issue-563	35	33	dependence	dependence	NOUN
issue-563	35	34	of	of	ADP
issue-563	35	35	this	this	DET
issue-563	35	36	state	state	NOUN
issue-563	35	37	on	on	ADP
issue-563	35	38	the	the	DET
issue-563	35	39	united	united	ADJ
issue-563	35	40	kingdom	kingdom	PROPN
issue-563	35	41	.	.	PUNCT
issue-563	36	1	as	as	ADP
issue-563	36	2	tkachenko	tkachenko	PROPN
issue-563	36	3	n.	n.	PROPN
issue-563	36	4	m.	m.	PROPN
issue-563	36	5	states	state	NOUN
issue-563	36	6	,	,	PUNCT
issue-563	36	7	the	the	DET
issue-563	36	8	tax	tax	NOUN
issue-563	36	9	system	system	NOUN
issue-563	36	10	of	of	ADP
issue-563	36	11	the	the	DET
issue-563	36	12	united	united	PROPN
issue-563	36	13	states	states	PROPN
issue-563	36	14	consists	consist	VERB
issue-563	36	15	of	of	ADP
issue-563	36	16	three	three	NUM
issue-563	36	17	levels	level	NOUN
issue-563	36	18	corresponding	correspond	VERB
issue-563	36	19	to	to	ADP
issue-563	36	20	levels	level	NOUN
issue-563	36	21	of	of	ADP
issue-563	36	22	government	government	NOUN
issue-563	36	23	,	,	PUNCT
issue-563	36	24	such	such	ADJ
issue-563	36	25	as	as	ADP
issue-563	36	26	:	:	PUNCT
issue-563	36	27	higher	high	ADJ
issue-563	36	28	(	(	PUNCT
issue-563	36	29	federal	federal	ADJ
issue-563	36	30	level	level	NOUN
issue-563	36	31	)	)	PUNCT
issue-563	36	32	–	–	PUNCT
issue-563	36	33	the	the	DET
issue-563	36	34	establishment	establishment	NOUN
issue-563	36	35	and	and	CCONJ
issue-563	36	36	collection	collection	NOUN
issue-563	36	37	of	of	ADP
issue-563	36	38	federal	federal	ADJ
issue-563	36	39	taxes	taxis	NOUN
issue-563	36	40	,	,	PUNCT
issue-563	36	41	the	the	DET
issue-563	36	42	administration	administration	NOUN
issue-563	36	43	of	of	ADP
issue-563	36	44	which	which	PRON
issue-563	36	45	is	be	AUX
issue-563	36	46	governed	govern	VERB
issue-563	36	47	by	by	ADP
issue-563	36	48	federal	federal	ADJ
issue-563	36	49	laws	law	NOUN
issue-563	36	50	,	,	PUNCT
issue-563	36	51	receipts	receipt	NOUN
issue-563	36	52	from	from	ADP
issue-563	36	53	these	these	DET
issue-563	36	54	taxes	taxis	NOUN
issue-563	36	55	are	be	AUX
issue-563	36	56	counted	count	VERB
issue-563	36	57	to	to	ADP
issue-563	36	58	the	the	DET
issue-563	36	59	federal	federal	ADJ
issue-563	36	60	budget	budget	NOUN
issue-563	36	61	;	;	PUNCT
issue-563	36	62	middle	middle	ADJ
issue-563	36	63	level	level	NOUN
issue-563	36	64	(	(	PUNCT
issue-563	36	65	state	state	NOUN
issue-563	36	66	level	level	NOUN
issue-563	36	67	)	)	PUNCT
issue-563	36	68	–	–	PUNCT
issue-563	36	69	the	the	DET
issue-563	36	70	establishment	establishment	NOUN
issue-563	36	71	and	and	CCONJ
issue-563	36	72	collection	collection	NOUN
issue-563	36	73	of	of	ADP
issue-563	36	74	local	local	ADJ
issue-563	36	75	taxes	taxis	NOUN
issue-563	36	76	,	,	PUNCT
issue-563	36	77	administration	administration	NOUN
issue-563	36	78	of	of	ADP
issue-563	36	79	which	which	PRON
issue-563	36	80	is	be	AUX
issue-563	36	81	regulated	regulate	VERB
issue-563	36	82	by	by	ADP
issue-563	36	83	state	state	NOUN
issue-563	36	84	laws	law	NOUN
issue-563	36	85	,	,	PUNCT
issue-563	36	86	receipts	receipt	NOUN
issue-563	36	87	are	be	AUX
issue-563	36	88	counted	count	VERB
issue-563	36	89	to	to	ADP
issue-563	36	90	state	state	NOUN
issue-563	36	91	budgets	budget	NOUN
issue-563	36	92	;	;	PUNCT
issue-563	36	93	lower	low	ADJ
issue-563	36	94	level	level	NOUN
issue-563	36	95	(	(	PUNCT
issue-563	36	96	lower	low	ADJ
issue-563	36	97	level	level	NOUN
issue-563	36	98	of	of	ADP
issue-563	36	99	territorial	territorial	ADJ
issue-563	36	100	administration	administration	NOUN
issue-563	36	101	–	–	PUNCT
issue-563	36	102	municipalities	municipality	NOUN
issue-563	36	103	,	,	PUNCT
issue-563	36	104	districts	district	NOUN
issue-563	36	105	,	,	PUNCT
issue-563	36	106	etc	etc	X
issue-563	36	107	.	.	X
issue-563	36	108	)	)	PUNCT
issue-563	36	109	–	–	PUNCT
issue-563	36	110	collection	collection	NOUN
issue-563	36	111	of	of	ADP
issue-563	36	112	taxes	taxis	NOUN
issue-563	36	113	introduced	introduce	VERB
issue-563	36	114	by	by	ADP
issue-563	36	115	local	local	ADJ
issue-563	36	116	governments	government	NOUN
issue-563	36	117	,	,	PUNCT
issue-563	36	118	receipts	receipt	NOUN
issue-563	36	119	are	be	AUX
issue-563	36	120	counted	count	VERB
issue-563	36	121	to	to	ADP
issue-563	36	122	local	local	ADJ
issue-563	36	123	budgets	budget	NOUN
issue-563	36	124	(	(	PUNCT
issue-563	36	125	tkachenko	tkachenko	NOUN
issue-563	36	126	,	,	PUNCT
issue-563	36	127	2004	2004	NUM
issue-563	36	128	;	;	PUNCT
issue-563	36	129	andriushchenko	andriushchenko	PROPN
issue-563	36	130	,	,	PUNCT
issue-563	36	131	hryn	hryn	PROPN
issue-563	36	132	,	,	PUNCT
issue-563	36	133	2015	2015	NUM
issue-563	36	134	)	)	PUNCT
issue-563	36	135	.	.	PUNCT
issue-563	37	1	the	the	DET
issue-563	37	2	us	us	PROPN
issue-563	37	3	tax	tax	NOUN
issue-563	37	4	authority	authority	NOUN
issue-563	37	5	is	be	AUX
issue-563	37	6	the	the	DET
issue-563	37	7	internal	internal	ADJ
issue-563	37	8	revenue	revenue	NOUN
issue-563	37	9	service	service	NOUN
issue-563	37	10	,	,	PUNCT
issue-563	37	11	which	which	PRON
issue-563	37	12	is	be	AUX
issue-563	37	13	an	an	DET
issue-563	37	14	organizational	organizational	ADJ
issue-563	37	15	member	member	NOUN
issue-563	37	16	of	of	ADP
issue-563	37	17	the	the	DET
issue-563	37	18	ministry	ministry	PROPN
issue-563	37	19	of	of	ADP
issue-563	37	20	finance	finance	PROPN
issue-563	37	21	.	.	PUNCT
issue-563	38	1	the	the	DET
issue-563	38	2	peculiarity	peculiarity	NOUN
issue-563	38	3	of	of	ADP
issue-563	38	4	this	this	DET
issue-563	38	5	fiscal	fiscal	ADJ
issue-563	38	6	service	service	NOUN
issue-563	38	7	is	be	AUX
issue-563	38	8	its	its	PRON
issue-563	38	9	dual	dual	ADJ
issue-563	38	10	nature	nature	NOUN
issue-563	38	11	,	,	PUNCT
issue-563	38	12	which	which	PRON
issue-563	38	13	results	result	VERB
issue-563	38	14	from	from	ADP
issue-563	38	15	the	the	DET
issue-563	38	16	implementation	implementation	NOUN
issue-563	38	17	of	of	ADP
issue-563	38	18	different	different	ADJ
issue-563	38	19	functions	function	NOUN
issue-563	38	20	,	,	PUNCT
issue-563	38	21	such	such	ADJ
issue-563	38	22	as	as	ADP
issue-563	38	23	public	public	ADJ
issue-563	38	24	finance	finance	NOUN
issue-563	38	25	and	and	CCONJ
issue-563	38	26	law	law	NOUN
issue-563	38	27	enforcement	enforcement	NOUN
issue-563	38	28	functions	function	NOUN
issue-563	38	29	(	(	PUNCT
issue-563	38	30	shalnov	shalnov	NOUN
issue-563	38	31	,	,	PUNCT
issue-563	38	32	1993	1993	NUM
issue-563	38	33	)	)	PUNCT
issue-563	38	34	.	.	PUNCT
issue-563	39	1	it	it	PRON
issue-563	39	2	should	should	AUX
issue-563	39	3	be	be	AUX
issue-563	39	4	noted	note	VERB
issue-563	39	5	that	that	SCONJ
issue-563	39	6	in	in	ADP
issue-563	39	7	accordance	accordance	NOUN
issue-563	39	8	with	with	ADP
issue-563	39	9	the	the	DET
issue-563	39	10	provisions	provision	NOUN
issue-563	39	11	of	of	ADP
issue-563	39	12	the	the	DET
issue-563	39	13	normative	normative	ADJ
issue-563	39	14	legal	legal	ADJ
issue-563	39	15	acts	act	NOUN
issue-563	39	16	,	,	PUNCT
issue-563	39	17	which	which	PRON
issue-563	39	18	are	be	AUX
issue-563	39	19	the	the	DET
issue-563	39	20	basis	basis	NOUN
issue-563	39	21	of	of	ADP
issue-563	39	22	the	the	DET
issue-563	39	23	activities	activity	NOUN
issue-563	39	24	of	of	ADP
issue-563	39	25	this	this	DET
issue-563	39	26	department	department	NOUN
issue-563	39	27	,	,	PUNCT
issue-563	39	28	the	the	DET
issue-563	39	29	main	main	ADJ
issue-563	39	30	purpose	purpose	NOUN
issue-563	39	31	of	of	ADP
issue-563	39	32	the	the	DET
issue-563	39	33	service	service	NOUN
issue-563	39	34	is	be	AUX
issue-563	39	35	to	to	PART
issue-563	39	36	provide	provide	VERB
issue-563	39	37	us	we	PRON
issue-563	39	38	taxpayers	taxpayer	NOUN
issue-563	39	39	with	with	ADP
issue-563	39	40	higher	high	ADJ
issue-563	39	41	quality	quality	NOUN
issue-563	39	42	services	service	NOUN
issue-563	39	43	.	.	PUNCT
issue-563	40	1	this	this	PRON
issue-563	40	2	can	can	AUX
issue-563	40	3	be	be	AUX
issue-563	40	4	implemented	implement	VERB
issue-563	40	5	through	through	ADP
issue-563	40	6	the	the	DET
issue-563	40	7	assistance	assistance	NOUN
issue-563	40	8	in	in	ADP
issue-563	40	9	clarifying	clarify	VERB
issue-563	40	10	and	and	CCONJ
issue-563	40	11	enforcing	enforce	VERB
issue-563	40	12	tax	tax	NOUN
issue-563	40	13	liabilities	liability	NOUN
issue-563	40	14	,	,	PUNCT
issue-563	40	15	as	as	ADV
issue-563	40	16	well	well	ADV
issue-563	40	17	as	as	ADP
issue-563	40	18	through	through	ADP
issue-563	40	19	applying	apply	VERB
issue-563	40	20	tax	tax	NOUN
issue-563	40	21	laws	law	NOUN
issue-563	40	22	in	in	ADP
issue-563	40	23	an	an	DET
issue-563	40	24	appropriate	appropriate	ADJ
issue-563	40	25	and	and	CCONJ
issue-563	40	26	fair	fair	ADJ
issue-563	40	27	manner	manner	NOUN
issue-563	40	28	to	to	ADP
issue-563	40	29	all	all	PRON
issue-563	40	30	.	.	PUNCT
issue-563	41	1	thus	thus	ADV
issue-563	41	2	,	,	PUNCT
issue-563	41	3	the	the	DET
issue-563	41	4	activities	activity	NOUN
issue-563	41	5	of	of	ADP
issue-563	41	6	the	the	DET
issue-563	41	7	internal	internal	ADJ
issue-563	41	8	revenue	revenue	NOUN
issue-563	41	9	service	service	NOUN
issue-563	41	10	,	,	PUNCT
issue-563	41	11	first	first	ADV
issue-563	41	12	of	of	ADP
issue-563	41	13	all	all	PRON
issue-563	41	14	,	,	PUNCT
issue-563	41	15	are	be	AUX
issue-563	41	16	aimed	aim	VERB
issue-563	41	17	at	at	ADP
issue-563	41	18	the	the	DET
issue-563	41	19	interaction	interaction	NOUN
issue-563	41	20	with	with	ADP
issue-563	41	21	taxpayers	taxpayer	NOUN
issue-563	41	22	,	,	PUNCT
issue-563	41	23	on	on	ADP
issue-563	41	24	partnerships	partnership	NOUN
issue-563	41	25	with	with	ADP
issue-563	41	26	them	they	PRON
issue-563	41	27	(	(	PUNCT
issue-563	41	28	savchuk	savchuk	NOUN
issue-563	41	29	,	,	PUNCT
issue-563	41	30	2013	2013	NUM
issue-563	41	31	)	)	PUNCT
issue-563	41	32	.	.	PUNCT
issue-563	42	1	the	the	DET
issue-563	42	2	us	us	PROPN
issue-563	42	3	e	e	PROPN
issue-563	42	4	-	-	NOUN
issue-563	42	5	tax	tax	ADJ
issue-563	42	6	administration	administration	NOUN
issue-563	42	7	experience	experience	NOUN
issue-563	42	8	can	can	AUX
issue-563	42	9	be	be	AUX
issue-563	42	10	called	call	VERB
issue-563	42	11	one	one	NUM
issue-563	42	12	of	of	ADP
issue-563	42	13	the	the	DET
issue-563	42	14	oldest	old	ADJ
issue-563	42	15	in	in	ADP
issue-563	42	16	the	the	DET
issue-563	42	17	world	world	NOUN
issue-563	42	18	.	.	PUNCT
issue-563	43	1	the	the	DET
issue-563	43	2	introduction	introduction	NOUN
issue-563	43	3	of	of	ADP
issue-563	43	4	information	information	NOUN
issue-563	43	5	technology	technology	NOUN
issue-563	43	6	in	in	ADP
issue-563	43	7	the	the	DET
issue-563	43	8	tax	tax	NOUN
issue-563	43	9	process	process	NOUN
issue-563	43	10	was	be	AUX
issue-563	43	11	connected	connect	VERB
issue-563	43	12	with	with	ADP
issue-563	43	13	the	the	DET
issue-563	43	14	development	development	NOUN
issue-563	43	15	of	of	ADP
issue-563	43	16	e	e	NOUN
issue-563	43	17	-	-	NOUN
issue-563	43	18	government	government	NOUN
issue-563	43	19	in	in	ADP
issue-563	43	20	the	the	DET
issue-563	43	21	united	united	PROPN
issue-563	43	22	states	states	PROPN
issue-563	43	23	.	.	PUNCT
issue-563	44	1	among	among	ADP
issue-563	44	2	the	the	DET
issue-563	44	3	many	many	ADJ
issue-563	44	4	e	e	NOUN
issue-563	44	5	-	-	NOUN
issue-563	44	6	government	government	ADJ
issue-563	44	7	programs	program	NOUN
issue-563	44	8	in	in	ADP
issue-563	44	9	the	the	DET
issue-563	44	10	1980s	1980	NOUN
issue-563	44	11	,	,	PUNCT
issue-563	44	12	an	an	DET
issue-563	44	13	attempt	attempt	NOUN
issue-563	44	14	was	be	AUX
issue-563	44	15	made	make	VERB
issue-563	44	16	to	to	PART
issue-563	44	17	automate	automate	VERB
issue-563	44	18	the	the	DET
issue-563	44	19	process	process	NOUN
issue-563	44	20	of	of	ADP
issue-563	44	21	providing	provide	VERB
issue-563	44	22	tax	tax	NOUN
issue-563	44	23	reporting	reporting	NOUN
issue-563	44	24	and	and	CCONJ
issue-563	44	25	also	also	ADV
issue-563	44	26	some	some	DET
issue-563	44	27	other	other	ADJ
issue-563	44	28	tax	tax	NOUN
issue-563	44	29	services	service	NOUN
issue-563	44	30	.	.	PUNCT
issue-563	45	1	the	the	DET
issue-563	45	2	introduction	introduction	NOUN
issue-563	45	3	of	of	ADP
issue-563	45	4	e	e	NOUN
issue-563	45	5	-	-	NOUN
issue-563	45	6	reporting	reporting	NOUN
issue-563	45	7	has	have	AUX
issue-563	45	8	become	become	VERB
issue-563	45	9	a	a	DET
issue-563	45	10	real	real	ADJ
issue-563	45	11	breakthrough	breakthrough	NOUN
issue-563	45	12	in	in	ADP
issue-563	45	13	this	this	DET
issue-563	45	14	field	field	NOUN
issue-563	45	15	,	,	PUNCT
issue-563	45	16	which	which	PRON
issue-563	45	17	can	can	AUX
issue-563	45	18	be	be	AUX
issue-563	45	19	proved	prove	VERB
issue-563	45	20	by	by	ADP
issue-563	45	21	the	the	DET
issue-563	45	22	increase	increase	NOUN
issue-563	45	23	in	in	ADP
issue-563	45	24	the	the	DET
issue-563	45	25	level	level	NOUN
issue-563	45	26	of	of	ADP
issue-563	45	27	efficiency	efficiency	NOUN
issue-563	45	28	and	and	CCONJ
issue-563	45	29	volume	volume	NOUN
issue-563	45	30	of	of	ADP
issue-563	45	31	taxpayer	taxpayer	NOUN
issue-563	45	32	accounts	account	NOUN
issue-563	45	33	.	.	PUNCT
issue-563	46	1	it	it	PRON
issue-563	46	2	should	should	AUX
issue-563	46	3	be	be	AUX
issue-563	46	4	noted	note	VERB
issue-563	46	5	that	that	SCONJ
issue-563	46	6	software	software	NOUN
issue-563	46	7	development	development	NOUN
issue-563	46	8	was	be	AUX
issue-563	46	9	made	make	VERB
issue-563	46	10	by	by	ADP
issue-563	46	11	public	public	ADJ
issue-563	46	12	entities	entity	NOUN
issue-563	46	13	along	along	ADP
issue-563	46	14	with	with	ADP
issue-563	46	15	private	private	ADJ
issue-563	46	16	ones	one	NOUN
issue-563	46	17	(	(	PUNCT
issue-563	46	18	sonja	sonja	PROPN
issue-563	46	19	e.	e.	PROPN
issue-563	46	20	pippin	pippin	PROPN
issue-563	46	21	,	,	PUNCT
issue-563	46	22	mehent	mehent	PROPN
issue-563	46	23	s.	s.	PROPN
issue-563	46	24	tosun	tosun	PROPN
issue-563	46	25	,	,	PUNCT
issue-563	46	26	2014	2014	NUM
issue-563	46	27	)	)	PUNCT
issue-563	46	28	.	.	PUNCT
issue-563	47	1	at	at	ADP
issue-563	47	2	the	the	DET
issue-563	47	3	same	same	ADJ
issue-563	47	4	time	time	NOUN
issue-563	47	5	,	,	PUNCT
issue-563	47	6	a	a	DET
issue-563	47	7	significant	significant	ADJ
issue-563	47	8	number	number	NOUN
issue-563	47	9	of	of	ADP
issue-563	47	10	troubleshooting	troubleshoot	VERB
issue-563	47	11	moments	moment	NOUN
issue-563	47	12	in	in	ADP
issue-563	47	13	electronic	electronic	ADJ
issue-563	47	14	reporting	reporting	NOUN
issue-563	47	15	were	be	AUX
issue-563	47	16	defined	define	VERB
issue-563	47	17	.	.	PUNCT
issue-563	48	1	first	first	ADV
issue-563	48	2	,	,	PUNCT
issue-563	48	3	e	e	NOUN
issue-563	48	4	-	-	NOUN
issue-563	48	5	tax	tax	ADJ
issue-563	48	6	administration	administration	NOUN
issue-563	48	7	has	have	AUX
issue-563	48	8	not	not	PART
issue-563	48	9	achieved	achieve	VERB
issue-563	48	10	the	the	DET
issue-563	48	11	same	same	ADJ
issue-563	48	12	level	level	NOUN
issue-563	48	13	of	of	ADP
issue-563	48	14	development	development	NOUN
issue-563	48	15	throughout	throughout	ADP
issue-563	48	16	the	the	DET
issue-563	48	17	country	country	NOUN
issue-563	48	18	,	,	PUNCT
issue-563	48	19	which	which	PRON
issue-563	48	20	was	be	AUX
issue-563	48	21	due	due	ADJ
issue-563	48	22	to	to	ADP
issue-563	48	23	the	the	DET
issue-563	48	24	lack	lack	NOUN
issue-563	48	25	of	of	ADP
issue-563	48	26	opportunities	opportunity	NOUN
issue-563	48	27	for	for	ADP
issue-563	48	28	individuals	individual	NOUN
issue-563	48	29	in	in	ADP
issue-563	48	30	some	some	DET
issue-563	48	31	regions	region	NOUN
issue-563	48	32	to	to	PART
issue-563	48	33	use	use	VERB
issue-563	48	34	online	online	ADJ
issue-563	48	35	tax	tax	NOUN
issue-563	48	36	services	service	NOUN
issue-563	48	37	.	.	PUNCT
issue-563	49	1	secondly	secondly	ADV
issue-563	49	2	,	,	PUNCT
issue-563	49	3	the	the	DET
issue-563	49	4	system	system	NOUN
issue-563	49	5	of	of	ADP
issue-563	49	6	electronic	electronic	ADJ
issue-563	49	7	tax	tax	NOUN
issue-563	49	8	administration	administration	NOUN
issue-563	49	9	was	be	AUX
issue-563	49	10	rather	rather	ADV
issue-563	49	11	complex	complex	ADJ
issue-563	49	12	compared	compare	VERB
issue-563	49	13	to	to	ADP
issue-563	49	14	other	other	ADJ
issue-563	49	15	e	e	NOUN
issue-563	49	16	-	-	NOUN
issue-563	49	17	government	government	ADJ
issue-563	49	18	programs	program	NOUN
issue-563	49	19	,	,	PUNCT
issue-563	49	20	such	such	ADJ
issue-563	49	21	as	as	ADP
issue-563	49	22	online	online	ADJ
issue-563	49	23	banking	banking	NOUN
issue-563	49	24	.	.	PUNCT
issue-563	50	1	and	and	CCONJ
issue-563	50	2	all	all	DET
issue-563	50	3	these	these	PRON
issue-563	50	4	,	,	PUNCT
issue-563	50	5	in	in	ADP
issue-563	50	6	fact	fact	NOUN
issue-563	50	7	,	,	PUNCT
issue-563	50	8	had	have	AUX
issue-563	50	9	led	lead	VERB
issue-563	50	10	to	to	ADP
issue-563	50	11	situations	situation	NOUN
issue-563	50	12	where	where	SCONJ
issue-563	50	13	payers	payer	NOUN
issue-563	50	14	did	do	AUX
issue-563	50	15	not	not	PART
issue-563	50	16	understand	understand	VERB
issue-563	50	17	how	how	SCONJ
issue-563	50	18	to	to	PART
issue-563	50	19	use	use	VERB
issue-563	50	20	it	it	PRON
issue-563	50	21	(	(	PUNCT
issue-563	50	22	sonja	sonja	PROPN
issue-563	50	23	e.	e.	PROPN
issue-563	50	24	pippin	pippin	PROPN
issue-563	50	25	,	,	PUNCT
issue-563	50	26	mehent	mehent	PROPN
issue-563	50	27	s.	s.	PROPN
issue-563	50	28	tosun	tosun	PROPN
issue-563	50	29	,	,	PUNCT
issue-563	50	30	2014	2014	NUM
issue-563	50	31	)	)	PUNCT
issue-563	50	32	.	.	PUNCT
issue-563	51	1	for	for	ADP
issue-563	51	2	today	today	NOUN
issue-563	51	3	,	,	PUNCT
issue-563	51	4	tax	tax	NOUN
issue-563	51	5	reporting	reporting	NOUN
issue-563	51	6	can	can	AUX
issue-563	51	7	be	be	AUX
issue-563	51	8	provided	provide	VERB
issue-563	51	9	by	by	ADP
issue-563	51	10	communication	communication	NOUN
issue-563	51	11	channels	channel	NOUN
issue-563	51	12	in	in	ADP
issue-563	51	13	several	several	ADJ
issue-563	51	14	ways	way	NOUN
issue-563	51	15	:	:	PUNCT
issue-563	51	16	1	1	X
issue-563	51	17	)	)	PUNCT
issue-563	51	18	you	you	PRON
issue-563	51	19	can	can	AUX
issue-563	51	20	prepare	prepare	VERB
issue-563	51	21	and	and	CCONJ
issue-563	51	22	send	send	VERB
issue-563	51	23	tax	tax	NOUN
issue-563	51	24	reporting	reporting	NOUN
issue-563	51	25	through	through	ADP
issue-563	51	26	an	an	DET
issue-563	51	27	intermediary	intermediary	ADJ
issue-563	51	28	audit	audit	NOUN
issue-563	51	29	firm	firm	NOUN
issue-563	51	30	;	;	PUNCT
issue-563	51	31	2	2	X
issue-563	51	32	)	)	PUNCT
issue-563	51	33	you	you	PRON
issue-563	51	34	can	can	AUX
issue-563	51	35	fill	fill	VERB
issue-563	51	36	in	in	ADP
issue-563	51	37	the	the	DET
issue-563	51	38	reports	report	NOUN
issue-563	51	39	by	by	ADP
issue-563	51	40	yourself	yourself	PRON
issue-563	51	41	with	with	ADP
issue-563	51	42	the	the	DET
issue-563	51	43	help	help	NOUN
issue-563	51	44	of	of	ADP
issue-563	51	45	the	the	DET
issue-563	51	46	purchased	purchase	VERB
issue-563	51	47	software	software	NOUN
issue-563	51	48	and	and	CCONJ
issue-563	51	49	then	then	ADV
issue-563	51	50	send	send	VERB
issue-563	51	51	the	the	DET
issue-563	51	52	report	report	NOUN
issue-563	51	53	through	through	ADP
issue-563	51	54	the	the	DET
issue-563	51	55	operator	operator	NOUN
issue-563	51	56	;	;	PUNCT
issue-563	51	57	3	3	X
issue-563	51	58	)	)	PUNCT
issue-563	51	59	you	you	PRON
issue-563	51	60	can	can	AUX
issue-563	51	61	fill	fill	VERB
issue-563	51	62	out	out	ADP
issue-563	51	63	the	the	DET
issue-563	51	64	report	report	NOUN
issue-563	51	65	online	online	ADV
issue-563	51	66	on	on	ADP
issue-563	51	67	the	the	DET
issue-563	51	68	sites	site	NOUN
issue-563	51	69	of	of	ADP
issue-563	51	70	special	special	ADJ
issue-563	51	71	operators	operator	NOUN
issue-563	51	72	,	,	PUNCT
issue-563	51	73	a	a	DET
issue-563	51	74	list	list	NOUN
issue-563	51	75	of	of	ADP
issue-563	51	76	which	which	PRON
issue-563	51	77	can	can	AUX
issue-563	51	78	be	be	AUX
issue-563	51	79	found	find	VERB
issue-563	51	80	on	on	ADP
issue-563	51	81	the	the	DET
issue-563	51	82	portal	portal	NOUN
issue-563	51	83	of	of	ADP
issue-563	51	84	the	the	DET
issue-563	51	85	national	national	PROPN
issue-563	51	86	revenue	revenue	PROPN
issue-563	51	87	service	service	NOUN
issue-563	51	88	(	(	PUNCT
issue-563	51	89	demenko	demenko	NOUN
issue-563	51	90	,	,	PUNCT
issue-563	51	91	2013	2013	NUM
issue-563	51	92	)	)	PUNCT
issue-563	51	93	.	.	PUNCT
issue-563	52	1	the	the	DET
issue-563	52	2	introduction	introduction	NOUN
issue-563	52	3	of	of	ADP
issue-563	52	4	an	an	DET
issue-563	52	5	electronic	electronic	ADJ
issue-563	52	6	tax	tax	NOUN
issue-563	52	7	administration	administration	NOUN
issue-563	52	8	format	format	NOUN
issue-563	52	9	helped	help	VERB
issue-563	52	10	to	to	PART
issue-563	52	11	avoid	avoid	VERB
issue-563	52	12	queues	queue	NOUN
issue-563	52	13	,	,	PUNCT
issue-563	52	14	and	and	CCONJ
issue-563	52	15	also	also	ADV
issue-563	52	16	helped	help	VERB
issue-563	52	17	to	to	PART
issue-563	52	18	save	save	VERB
issue-563	52	19	a	a	DET
issue-563	52	20	large	large	ADJ
issue-563	52	21	amount	amount	NOUN
issue-563	52	22	of	of	ADP
issue-563	52	23	time	time	NOUN
issue-563	52	24	and	and	CCONJ
issue-563	52	25	money	money	NOUN
issue-563	52	26	,	,	PUNCT
issue-563	52	27	which	which	PRON
issue-563	52	28	people	people	NOUN
issue-563	52	29	usually	usually	ADV
issue-563	52	30	spend	spend	VERB
issue-563	52	31	on	on	ADP
issue-563	52	32	reporting	report	VERB
issue-563	52	33	to	to	ADP
issue-563	52	34	the	the	DET
issue-563	52	35	tax	tax	NOUN
issue-563	52	36	authorities	authority	NOUN
issue-563	52	37	.	.	PUNCT
issue-563	53	1	besides	besides	SCONJ
issue-563	53	2	,	,	PUNCT
issue-563	53	3	the	the	DET
issue-563	53	4	reporting	reporting	NOUN
issue-563	53	5	software	software	NOUN
issue-563	53	6	automatically	automatically	ADV
issue-563	53	7	performs	perform	VERB
issue-563	53	8	a	a	DET
issue-563	53	9	lot	lot	NOUN
issue-563	53	10	of	of	ADP
issue-563	53	11	special	special	ADJ
issue-563	53	12	calculations	calculation	NOUN
issue-563	53	13	and	and	CCONJ
issue-563	53	14	it	it	PRON
issue-563	53	15	can	can	AUX
issue-563	53	16	find	find	VERB
issue-563	53	17	errors	error	NOUN
issue-563	53	18	,	,	PUNCT
issue-563	53	19	and	and	CCONJ
issue-563	53	20	the	the	DET
issue-563	53	21	electronic	electronic	ADJ
issue-563	53	22	key	key	ADJ
issue-563	53	23	system	system	NOUN
issue-563	53	24	makes	make	VERB
issue-563	53	25	electronic	electronic	ADJ
issue-563	53	26	reporting	reporting	NOUN
issue-563	53	27	protected	protect	VERB
issue-563	53	28	from	from	ADP
issue-563	53	29	thirdparty	thirdparty	NOUN
issue-563	53	30	intervention	intervention	NOUN
issue-563	53	31	(	(	PUNCT
issue-563	53	32	demenko	demenko	NOUN
issue-563	53	33	,	,	PUNCT
issue-563	53	34	2013	2013	NUM
issue-563	53	35	)	)	PUNCT
issue-563	53	36	.	.	PUNCT
issue-563	54	1	the	the	DET
issue-563	54	2	next	next	ADJ
issue-563	54	3	country	country	NOUN
issue-563	54	4	to	to	PART
issue-563	54	5	study	study	VERB
issue-563	54	6	is	be	AUX
issue-563	54	7	the	the	DET
issue-563	54	8	uk	uk	PROPN
issue-563	54	9	.	.	PUNCT
issue-563	55	1	we	we	PRON
issue-563	55	2	think	think	VERB
issue-563	55	3	that	that	SCONJ
issue-563	55	4	its	its	PRON
issue-563	55	5	experience	experience	NOUN
issue-563	55	6	can	can	AUX
issue-563	55	7	be	be	AUX
issue-563	55	8	useful	useful	ADJ
issue-563	55	9	for	for	ADP
issue-563	55	10	us	we	PRON
issue-563	55	11	.	.	PUNCT
issue-563	56	1	i.	i.	PROPN
issue-563	56	2	o.	o.	PROPN
issue-563	56	3	tsymbalyuk	tsymbalyuk	PROPN
issue-563	56	4	,	,	PUNCT
issue-563	57	1	o.	o.	PROPN
issue-563	57	2	v.	v.	ADP
issue-563	57	3	tsuz	tsuz	NOUN
issue-563	58	1	and	and	CCONJ
issue-563	58	2	o.	o.	PROPN
issue-563	58	3	v.	v.	CCONJ
issue-563	58	4	kuznetsov	kuznetsov	PROPN
issue-563	58	5	state	state	NOUN
issue-563	58	6	in	in	ADP
issue-563	58	7	their	their	PRON
issue-563	58	8	studies	study	NOUN
issue-563	58	9	that	that	SCONJ
issue-563	58	10	britain	britain	PROPN
issue-563	58	11	is	be	AUX
issue-563	58	12	home	home	NOUN
issue-563	58	13	to	to	ADP
issue-563	58	14	the	the	DET
issue-563	58	15	science	science	NOUN
issue-563	58	16	of	of	ADP
issue-563	58	17	taxation	taxation	NOUN
issue-563	58	18	.	.	PUNCT
issue-563	59	1	the	the	DET
issue-563	59	2	scottish	scottish	PROPN
issue-563	59	3	economist	economist	NOUN
issue-563	59	4	adam	adam	PROPN
issue-563	59	5	smith	smith	PROPN
issue-563	59	6	is	be	AUX
issue-563	59	7	the	the	DET
issue-563	59	8	founder	founder	NOUN
issue-563	59	9	of	of	ADP
issue-563	59	10	the	the	DET
issue-563	59	11	tax	tax	NOUN
issue-563	59	12	theory	theory	NOUN
issue-563	59	13	,	,	PUNCT
issue-563	59	14	on	on	ADP
issue-563	59	15	which	which	PRON
issue-563	59	16	the	the	DET
issue-563	59	17	modern	modern	ADJ
issue-563	59	18	british	british	ADJ
issue-563	59	19	tax	tax	NOUN
issue-563	59	20	system	system	NOUN
issue-563	59	21	is	be	AUX
issue-563	59	22	based	base	VERB
issue-563	59	23	.	.	PUNCT
issue-563	60	1	as	as	SCONJ
issue-563	60	2	we	we	PRON
issue-563	60	3	all	all	PRON
issue-563	60	4	know	know	VERB
issue-563	60	5	,	,	PUNCT
issue-563	60	6	he	he	PRON
issue-563	60	7	developed	develop	VERB
issue-563	60	8	the	the	DET
issue-563	60	9	concept	concept	NOUN
issue-563	60	10	of	of	ADP
issue-563	60	11	“	"	PUNCT
issue-563	60	12	free	free	ADJ
issue-563	60	13	trade	trade	NOUN
issue-563	60	14	”	"	PUNCT
issue-563	60	15	and	and	CCONJ
issue-563	60	16	consistently	consistently	ADV
issue-563	60	17	advocated	advocate	VERB
issue-563	60	18	the	the	DET
issue-563	60	19	idea	idea	NOUN
issue-563	60	20	that	that	SCONJ
issue-563	60	21	state	state	NOUN
issue-563	60	22	intervention	intervention	NOUN
issue-563	60	23	in	in	ADP
issue-563	60	24	economic	economic	ADJ
issue-563	60	25	processes	process	NOUN
issue-563	60	26	should	should	AUX
issue-563	60	27	be	be	AUX
issue-563	60	28	minimal	minimal	ADJ
issue-563	60	29	.	.	PUNCT
issue-563	61	1	smith	smith	PROPN
issue-563	61	2	also	also	ADV
issue-563	61	3	criticized	criticize	VERB
issue-563	61	4	indirect	indirect	ADJ
issue-563	61	5	taxes	taxis	NOUN
issue-563	61	6	,	,	PUNCT
issue-563	61	7	because	because	SCONJ
issue-563	61	8	they	they	PRON
issue-563	61	9	lead	lead	VERB
issue-563	61	10	to	to	ADP
issue-563	61	11	wage	wage	NOUN
issue-563	61	12	growth	growth	NOUN
issue-563	61	13	,	,	PUNCT
issue-563	61	14	and	and	CCONJ
issue-563	61	15	consequently	consequently	ADV
issue-563	61	16	,	,	PUNCT
issue-563	61	17	there	there	PRON
issue-563	61	18	can	can	AUX
issue-563	61	19	be	be	AUX
issue-563	61	20	an	an	DET
issue-563	61	21	increase	increase	NOUN
issue-563	61	22	in	in	ADP
issue-563	61	23	production	production	NOUN
issue-563	61	24	costs	cost	NOUN
issue-563	61	25	and	and	CCONJ
issue-563	61	26	a	a	DET
issue-563	61	27	decrease	decrease	NOUN
issue-563	61	28	in	in	ADP
issue-563	61	29	profits	profit	NOUN
issue-563	61	30	.	.	PUNCT
issue-563	62	1	instead	instead	ADV
issue-563	62	2	,	,	PUNCT
issue-563	62	3	he	he	PRON
issue-563	62	4	considered	consider	VERB
issue-563	62	5	rent	rent	NOUN
issue-563	62	6	as	as	ADP
issue-563	62	7	the	the	DET
issue-563	62	8	most	most	ADV
issue-563	62	9	unproductive	unproductive	ADJ
issue-563	62	10	expense	expense	NOUN
issue-563	62	11	,	,	PUNCT
issue-563	62	12	which	which	PRON
issue-563	62	13	does	do	AUX
issue-563	62	14	not	not	PART
issue-563	62	15	turn	turn	VERB
issue-563	62	16	into	into	ADP
issue-563	62	17	self	self	NOUN
issue-563	62	18	-	-	PUNCT
issue-563	62	19	increasing	increase	VERB
issue-563	62	20	cost	cost	NOUN
issue-563	62	21	(	(	PUNCT
issue-563	62	22	kuznetsov	kuznetsov	NOUN
issue-563	62	23	,	,	PUNCT
issue-563	62	24	2010	2010	NUM
issue-563	62	25	)	)	PUNCT
issue-563	62	26	.	.	PUNCT
issue-563	63	1	the	the	DET
issue-563	63	2	royal	royal	ADJ
issue-563	63	3	tax	tax	NOUN
issue-563	63	4	and	and	CCONJ
issue-563	63	5	customs	custom	NOUN
issue-563	63	6	service	service	NOUN
issue-563	63	7	of	of	ADP
issue-563	63	8	great	great	ADJ
issue-563	63	9	britain	britain	PROPN
issue-563	63	10	is	be	AUX
issue-563	63	11	the	the	DET
issue-563	63	12	main	main	ADJ
issue-563	63	13	body	body	NOUN
issue-563	63	14	in	in	ADP
issue-563	63	15	the	the	DET
issue-563	63	16	administration	administration	NOUN
issue-563	63	17	of	of	ADP
issue-563	63	18	taxes	taxis	NOUN
issue-563	63	19	on	on	ADP
issue-563	63	20	income	income	NOUN
issue-563	63	21	,	,	PUNCT
issue-563	63	22	profits	profit	NOUN
issue-563	63	23	,	,	PUNCT
issue-563	63	24	capital	capital	NOUN
issue-563	63	25	,	,	PUNCT
issue-563	63	26	the	the	DET
issue-563	63	27	collection	collection	NOUN
issue-563	63	28	and	and	CCONJ
issue-563	63	29	systematization	systematization	NOUN
issue-563	63	30	of	of	ADP
issue-563	63	31	accounting	account	VERB
issue-563	63	32	for	for	ADP
issue-563	63	33	customs	custom	NOUN
issue-563	63	34	duties	duty	NOUN
issue-563	63	35	,	,	PUNCT
issue-563	63	36	taxes	taxis	NOUN
issue-563	63	37	related	relate	VERB
issue-563	63	38	to	to	ADP
issue-563	63	39	the	the	DET
issue-563	63	40	import	import	NOUN
issue-563	63	41	of	of	ADP
issue-563	63	42	goods	good	NOUN
issue-563	63	43	,	,	PUNCT
issue-563	63	44	as	as	ADV
issue-563	63	45	well	well	ADV
issue-563	63	46	as	as	ADP
issue-563	63	47	control	control	NOUN
issue-563	63	48	of	of	ADP
issue-563	63	49	import	import	NOUN
issue-563	63	50	and	and	CCONJ
issue-563	63	51	export	export	NOUN
issue-563	63	52	flows	flow	NOUN
issue-563	63	53	of	of	ADP
issue-563	63	54	goods	good	NOUN
issue-563	63	55	,	,	PUNCT
issue-563	63	56	etc	etc	X
issue-563	63	57	.	.	X
issue-563	64	1	the	the	DET
issue-563	64	2	structure	structure	NOUN
issue-563	64	3	of	of	ADP
issue-563	64	4	this	this	DET
issue-563	64	5	body	body	NOUN
issue-563	64	6	consists	consist	VERB
issue-563	64	7	of	of	ADP
issue-563	64	8	four	four	NUM
issue-563	64	9	structural	structural	ADJ
issue-563	64	10	divisions	division	NOUN
issue-563	64	11	,	,	PUNCT
issue-563	64	12	namely	namely	ADV
issue-563	64	13	:	:	PUNCT
issue-563	64	14	a	a	DET
issue-563	64	15	unit	unit	NOUN
issue-563	64	16	of	of	ADP
issue-563	64	17	taxation	taxation	NOUN
issue-563	64	18	of	of	ADP
issue-563	64	19	individuals	individual	NOUN
issue-563	64	20	,	,	PUNCT
issue-563	64	21	a	a	DET
issue-563	64	22	division	division	NOUN
issue-563	64	23	of	of	ADP
issue-563	64	24	tax	tax	NOUN
issue-563	64	25	accounting	accounting	NOUN
issue-563	64	26	,	,	PUNCT
issue-563	64	27	a	a	DET
issue-563	64	28	corporate	corporate	ADJ
issue-563	64	29	tax	tax	NOUN
issue-563	64	30	unit	unit	NOUN
issue-563	64	31	,	,	PUNCT
issue-563	64	32	and	and	CCONJ
issue-563	64	33	a	a	DET
issue-563	64	34	unit	unit	NOUN
issue-563	64	35	of	of	ADP
issue-563	64	36	tax	tax	NOUN
issue-563	64	37	payment	payment	NOUN
issue-563	64	38	(	(	PUNCT
issue-563	64	39	shulatova	shulatova	PROPN
issue-563	64	40	,	,	PUNCT
issue-563	64	41	2014	2014	NUM
issue-563	64	42	)	)	PUNCT
issue-563	64	43	.	.	PUNCT
issue-563	65	1	great	great	ADJ
issue-563	65	2	britain	britain	PROPN
issue-563	65	3	also	also	ADV
issue-563	65	4	has	have	VERB
issue-563	65	5	great	great	ADJ
issue-563	65	6	experience	experience	NOUN
issue-563	65	7	in	in	ADP
issue-563	65	8	electronic	electronic	ADJ
issue-563	65	9	tax	tax	NOUN
issue-563	65	10	administration	administration	NOUN
issue-563	65	11	.	.	PUNCT
issue-563	66	1	particularly	particularly	ADV
issue-563	66	2	,	,	PUNCT
issue-563	66	3	each	each	DET
issue-563	66	4	taxpayer	taxpayer	NOUN
issue-563	66	5	has	have	VERB
issue-563	66	6	its	its	PRON
issue-563	66	7	own	own	ADJ
issue-563	66	8	personal	personal	ADJ
issue-563	66	9	electronic	electronic	ADJ
issue-563	66	10	tax	tax	NOUN
issue-563	66	11	registration	registration	NOUN
issue-563	66	12	page	page	NOUN
issue-563	66	13	(	(	PUNCT
issue-563	66	14	“	"	PUNCT
issue-563	66	15	tax	tax	NOUN
issue-563	66	16	account	account	NOUN
issue-563	66	17	”	"	PUNCT
issue-563	66	18	)	)	PUNCT
issue-563	66	19	.	.	PUNCT
issue-563	67	1	all	all	DET
issue-563	67	2	information	information	NOUN
issue-563	67	3	about	about	ADP
issue-563	67	4	a	a	DET
issue-563	67	5	particular	particular	ADJ
issue-563	67	6	taxpayer	taxpayer	NOUN
issue-563	67	7	consolidates	consolidate	VERB
issue-563	67	8	.	.	PUNCT
issue-563	68	1	besides	besides	SCONJ
issue-563	68	2	,	,	PUNCT
issue-563	68	3	with	with	ADP
issue-563	68	4	the	the	DET
issue-563	68	5	help	help	NOUN
issue-563	68	6	of	of	ADP
issue-563	68	7	an	an	DET
issue-563	68	8	electronic	electronic	ADJ
issue-563	68	9	account	account	NOUN
issue-563	68	10	you	you	PRON
issue-563	68	11	can	can	AUX
issue-563	68	12	:	:	PUNCT
issue-563	68	13	check	check	VERB
issue-563	68	14	and	and	CCONJ
issue-563	68	15	change	change	VERB
issue-563	68	16	your	your	PRON
issue-563	68	17	address	address	NOUN
issue-563	68	18	in	in	ADP
issue-563	68	19	the	the	DET
issue-563	68	20	taxpayer	taxpayer	NOUN
issue-563	68	21	accounting	accounting	NOUN
issue-563	68	22	system	system	NOUN
issue-563	68	23	;	;	PUNCT
issue-563	68	24	see	see	VERB
issue-563	68	25	which	which	DET
issue-563	68	26	tax	tax	NOUN
issue-563	68	27	code	code	NOUN
issue-563	68	28	is	be	AUX
issue-563	68	29	used	use	VERB
issue-563	68	30	to	to	PART
issue-563	68	31	calculate	calculate	VERB
issue-563	68	32	the	the	DET
issue-563	68	33	tax	tax	NOUN
issue-563	68	34	;	;	PUNCT
issue-563	68	35	check	check	VERB
issue-563	68	36	the	the	DET
issue-563	68	37	state	state	NOUN
issue-563	68	38	of	of	ADP
issue-563	68	39	the	the	DET
issue-563	68	40	pension	pension	NOUN
issue-563	68	41	calculation	calculation	NOUN
issue-563	68	42	;	;	PUNCT
issue-563	68	43	manage	manage	VERB
issue-563	68	44	tax	tax	NOUN
issue-563	68	45	credits	credit	NOUN
issue-563	68	46	,	,	PUNCT
issue-563	68	47	child	child	NOUN
issue-563	68	48	benefits	benefit	NOUN
issue-563	68	49	,	,	PUNCT
issue-563	68	50	etc	etc	X
issue-563	68	51	.	.	X
issue-563	68	52	;	;	PUNCT
issue-563	68	53	receive	receive	VERB
issue-563	68	54	emails	email	NOUN
issue-563	68	55	from	from	ADP
issue-563	68	56	tax	tax	NOUN
issue-563	68	57	authorities	authority	NOUN
issue-563	68	58	(	(	PUNCT
issue-563	68	59	your	your	PRON
issue-563	68	60	personal	personal	ADJ
issue-563	68	61	tax	tax	NOUN
issue-563	68	62	account	account	NOUN
issue-563	68	63	:	:	PUNCT
issue-563	68	64	promotional	promotional	ADJ
issue-563	68	65	material	material	NOUN
issue-563	68	66	,	,	PUNCT
issue-563	68	67	2017	2017	NUM
issue-563	68	68	)	)	PUNCT
issue-563	68	69	.	.	PUNCT
issue-563	69	1	the	the	DET
issue-563	69	2	approach	approach	NOUN
issue-563	69	3	of	of	ADP
issue-563	69	4	organizing	organize	VERB
issue-563	69	5	information	information	NOUN
issue-563	69	6	security	security	NOUN
issue-563	69	7	within	within	ADP
issue-563	69	8	the	the	DET
issue-563	69	9	framework	framework	NOUN
issue-563	69	10	of	of	ADP
issue-563	69	11	e	e	NOUN
issue-563	69	12	-	-	NOUN
issue-563	69	13	tax	tax	ADJ
issue-563	69	14	administration	administration	NOUN
issue-563	69	15	is	be	AUX
issue-563	69	16	sufficiently	sufficiently	ADV
issue-563	69	17	substantiated	substantiate	VERB
issue-563	69	18	.	.	PUNCT
issue-563	70	1	for	for	ADP
issue-563	70	2	example	example	NOUN
issue-563	70	3	,	,	PUNCT
issue-563	70	4	information	information	NOUN
issue-563	70	5	security	security	NOUN
issue-563	70	6	during	during	ADP
issue-563	70	7	working	work	VERB
issue-563	70	8	with	with	ADP
issue-563	70	9	a	a	DET
issue-563	70	10	personal	personal	ADJ
issue-563	70	11	electronic	electronic	ADJ
issue-563	70	12	account	account	NOUN
issue-563	70	13	of	of	ADP
issue-563	70	14	a	a	DET
issue-563	70	15	payer	payer	NOUN
issue-563	70	16	is	be	AUX
issue-563	70	17	provided	provide	VERB
issue-563	70	18	by	by	ADP
issue-563	70	19	several	several	ADJ
issue-563	70	20	factors	factor	NOUN
issue-563	70	21	at	at	ADP
issue-563	70	22	once	once	ADV
issue-563	70	23	:	:	PUNCT
issue-563	70	24	all	all	DET
issue-563	70	25	online	online	ADJ
issue-563	70	26	services	service	NOUN
issue-563	70	27	can	can	AUX
issue-563	70	28	be	be	AUX
issue-563	70	29	used	use	VERB
issue-563	70	30	exclusively	exclusively	ADV
issue-563	70	31	by	by	ADP
issue-563	70	32	those	those	DET
issue-563	70	33	payers	payer	NOUN
issue-563	70	34	who	who	PRON
issue-563	70	35	have	have	AUX
issue-563	70	36	registered	register	VERB
issue-563	70	37	in	in	ADP
issue-563	70	38	the	the	DET
issue-563	70	39	system	system	NOUN
issue-563	70	40	and	and	CCONJ
issue-563	70	41	have	have	AUX
issue-563	70	42	passed	pass	VERB
issue-563	70	43	the	the	DET
issue-563	70	44	authorization	authorization	NOUN
issue-563	70	45	,	,	PUNCT
issue-563	70	46	by	by	ADP
issue-563	70	47	entering	enter	VERB
issue-563	70	48	a	a	DET
issue-563	70	49	personal	personal	ADJ
issue-563	70	50	password	password	NOUN
issue-563	70	51	and	and	CCONJ
issue-563	70	52	i	i	PROPN
issue-563	70	53	d	d	PROPN
issue-563	70	54	;	;	PUNCT
issue-563	70	55	baltic	baltic	ADJ
issue-563	70	56	journal	journal	PROPN
issue-563	70	57	of	of	ADP
issue-563	70	58	economic	economic	ADJ
issue-563	70	59	studies	study	NOUN
issue-563	70	60	242	242	NUM
issue-563	70	61	vol	vol	NOUN
issue-563	70	62	.	.	PROPN
issue-563	71	1	4	4	NUM
issue-563	71	2	,	,	PUNCT
issue-563	71	3	no	no	INTJ
issue-563	71	4	.	.	NOUN
issue-563	71	5	5	5	NUM
issue-563	71	6	,	,	PUNCT
issue-563	71	7	2018	2018	NUM
issue-563	71	8	a	a	DET
issue-563	71	9	high	high	ADJ
issue-563	71	10	-	-	PUNCT
issue-563	71	11	quality	quality	NOUN
issue-563	71	12	software	software	NOUN
issue-563	71	13	is	be	AUX
issue-563	71	14	used	use	VERB
issue-563	71	15	to	to	PART
issue-563	71	16	protect	protect	VERB
issue-563	71	17	information	information	NOUN
issue-563	71	18	;	;	PUNCT
issue-563	71	19	when	when	SCONJ
issue-563	71	20	working	work	VERB
issue-563	71	21	with	with	ADP
issue-563	71	22	an	an	DET
issue-563	71	23	electronic	electronic	ADJ
issue-563	71	24	account	account	NOUN
issue-563	71	25	,	,	PUNCT
issue-563	71	26	the	the	DET
issue-563	71	27	security	security	NOUN
issue-563	71	28	of	of	ADP
issue-563	71	29	payees	payee	NOUN
issue-563	71	30	information	information	NOUN
issue-563	71	31	is	be	AUX
issue-563	71	32	provided	provide	VERB
issue-563	71	33	by	by	ADP
issue-563	71	34	a	a	DET
issue-563	71	35	special	special	ADJ
issue-563	71	36	encryption	encryption	NOUN
issue-563	71	37	technology	technology	NOUN
issue-563	71	38	called	call	VERB
issue-563	71	39	“	"	PUNCT
issue-563	71	40	secure	secure	ADJ
issue-563	71	41	sockets	socket	NOUN
issue-563	71	42	layer	layer	NOUN
issue-563	71	43	”	"	PUNCT
issue-563	71	44	(	(	PUNCT
issue-563	71	45	the	the	DET
issue-563	71	46	free	free	PROPN
issue-563	71	47	hmrc	hmrc	PROPN
issue-563	71	48	app	app	NOUN
issue-563	71	49	:	:	PUNCT
issue-563	71	50	promotional	promotional	ADJ
issue-563	71	51	material	material	NOUN
issue-563	71	52	,	,	PUNCT
issue-563	71	53	2017	2017	NUM
issue-563	71	54	)	)	PUNCT
issue-563	71	55	.	.	PUNCT
issue-563	72	1	special	special	ADJ
issue-563	72	2	mobile	mobile	ADJ
issue-563	72	3	applications	application	NOUN
issue-563	72	4	have	have	AUX
issue-563	72	5	been	be	AUX
issue-563	72	6	developed	develop	VERB
issue-563	72	7	and	and	CCONJ
issue-563	72	8	implemented	implement	VERB
issue-563	72	9	for	for	ADP
issue-563	72	10	ease	ease	NOUN
issue-563	72	11	of	of	ADP
issue-563	72	12	use	use	NOUN
issue-563	72	13	of	of	ADP
issue-563	72	14	electronic	electronic	ADJ
issue-563	72	15	tax	tax	NOUN
issue-563	72	16	administration	administration	NOUN
issue-563	72	17	services	service	NOUN
issue-563	72	18	in	in	ADP
issue-563	72	19	the	the	DET
issue-563	72	20	uk	uk	PROPN
issue-563	72	21	.	.	PUNCT
issue-563	73	1	using	use	VERB
issue-563	73	2	these	these	DET
issue-563	73	3	applications	application	NOUN
issue-563	73	4	,	,	PUNCT
issue-563	73	5	taxpayer	taxpayer	NOUN
issue-563	73	6	has	have	VERB
issue-563	73	7	the	the	DET
issue-563	73	8	opportunity	opportunity	NOUN
issue-563	73	9	:	:	PUNCT
issue-563	73	10	to	to	PART
issue-563	73	11	review	review	VERB
issue-563	73	12	his	his	PRON
issue-563	73	13	electronic	electronic	ADJ
issue-563	73	14	tax	tax	NOUN
issue-563	73	15	account	account	NOUN
issue-563	73	16	and	and	CCONJ
issue-563	73	17	determine	determine	VERB
issue-563	73	18	which	which	DET
issue-563	73	19	taxes	taxis	NOUN
issue-563	73	20	are	be	AUX
issue-563	73	21	required	require	VERB
issue-563	73	22	to	to	PART
issue-563	73	23	be	be	AUX
issue-563	73	24	paid	pay	VERB
issue-563	73	25	;	;	PUNCT
issue-563	73	26	he	he	PRON
issue-563	73	27	can	can	AUX
issue-563	73	28	review	review	VERB
issue-563	73	29	his	his	PRON
issue-563	73	30	earnings	earning	NOUN
issue-563	73	31	;	;	PUNCT
issue-563	73	32	check	check	VERB
issue-563	73	33	the	the	DET
issue-563	73	34	personal	personal	ADJ
issue-563	73	35	insurance	insurance	NOUN
issue-563	73	36	number	number	NOUN
issue-563	73	37	;	;	PUNCT
issue-563	73	38	review	review	NOUN
issue-563	73	39	schedule	schedule	NOUN
issue-563	73	40	of	of	ADP
issue-563	73	41	tax	tax	NOUN
issue-563	73	42	benefits	benefit	NOUN
issue-563	73	43	;	;	PUNCT
issue-563	73	44	he	he	PRON
issue-563	73	45	can	can	AUX
issue-563	73	46	use	use	VERB
issue-563	73	47	a	a	DET
issue-563	73	48	special	special	ADJ
issue-563	73	49	tax	tax	NOUN
issue-563	73	50	calculator	calculator	NOUN
issue-563	73	51	;	;	PUNCT
issue-563	73	52	participate	participate	VERB
issue-563	73	53	in	in	ADP
issue-563	73	54	the	the	DET
issue-563	73	55	process	process	NOUN
issue-563	73	56	of	of	ADP
issue-563	73	57	correspondence	correspondence	NOUN
issue-563	73	58	with	with	ADP
issue-563	73	59	the	the	DET
issue-563	73	60	tax	tax	NOUN
issue-563	73	61	authorities	authority	NOUN
issue-563	73	62	,	,	PUNCT
issue-563	73	63	etc	etc	X
issue-563	73	64	.	.	X
issue-563	74	1	(	(	PUNCT
issue-563	74	2	the	the	DET
issue-563	74	3	free	free	PROPN
issue-563	74	4	hmrc	hmrc	PROPN
issue-563	74	5	app	app	NOUN
issue-563	74	6	:	:	PUNCT
issue-563	74	7	promotional	promotional	ADJ
issue-563	74	8	material	material	NOUN
issue-563	74	9	,	,	PUNCT
issue-563	74	10	2017	2017	NUM
issue-563	74	11	)	)	PUNCT
issue-563	74	12	.	.	PUNCT
issue-563	75	1	it	it	PRON
issue-563	75	2	should	should	AUX
issue-563	75	3	be	be	AUX
issue-563	75	4	mentioned	mention	VERB
issue-563	75	5	that	that	SCONJ
issue-563	75	6	in	in	ADP
issue-563	75	7	the	the	DET
issue-563	75	8	united	united	ADJ
issue-563	75	9	kingdom	kingdom	PROPN
issue-563	75	10	,	,	PUNCT
issue-563	75	11	electronic	electronic	ADJ
issue-563	75	12	tax	tax	NOUN
issue-563	75	13	administration	administration	NOUN
issue-563	75	14	is	be	AUX
issue-563	75	15	developing	develop	VERB
issue-563	75	16	very	very	ADV
issue-563	75	17	quickly	quickly	ADV
issue-563	75	18	since	since	SCONJ
issue-563	75	19	information	information	NOUN
issue-563	75	20	technology	technology	NOUN
issue-563	75	21	is	be	AUX
issue-563	75	22	being	be	AUX
issue-563	75	23	introduced	introduce	VERB
issue-563	75	24	in	in	ADP
issue-563	75	25	almost	almost	ADV
issue-563	75	26	all	all	PRON
issue-563	75	27	areas	area	NOUN
issue-563	75	28	of	of	ADP
issue-563	75	29	the	the	DET
issue-563	75	30	tax	tax	NOUN
issue-563	75	31	system	system	NOUN
issue-563	75	32	.	.	PUNCT
issue-563	76	1	first	first	ADV
issue-563	76	2	of	of	ADP
issue-563	76	3	all	all	PRON
issue-563	76	4	,	,	PUNCT
issue-563	76	5	this	this	PRON
issue-563	76	6	is	be	AUX
issue-563	76	7	due	due	ADJ
issue-563	76	8	to	to	ADP
issue-563	76	9	the	the	DET
issue-563	76	10	convenience	convenience	NOUN
issue-563	76	11	of	of	ADP
issue-563	76	12	transferring	transfer	VERB
issue-563	76	13	a	a	DET
issue-563	76	14	part	part	NOUN
issue-563	76	15	of	of	ADP
issue-563	76	16	the	the	DET
issue-563	76	17	taxation	taxation	NOUN
issue-563	76	18	process	process	NOUN
issue-563	76	19	to	to	ADP
issue-563	76	20	the	the	DET
issue-563	76	21	online	online	ADJ
issue-563	76	22	format	format	NOUN
issue-563	76	23	,	,	PUNCT
issue-563	76	24	because	because	SCONJ
issue-563	76	25	its	its	PRON
issue-563	76	26	efficiency	efficiency	NOUN
issue-563	76	27	and	and	CCONJ
issue-563	76	28	effectiveness	effectiveness	NOUN
issue-563	76	29	are	be	AUX
issue-563	76	30	significantly	significantly	ADV
issue-563	76	31	increasing	increase	VERB
issue-563	76	32	under	under	ADP
issue-563	76	33	such	such	ADJ
issue-563	76	34	circumstances	circumstance	NOUN
issue-563	76	35	.	.	PUNCT
issue-563	77	1	in	in	ADP
issue-563	77	2	addition	addition	NOUN
issue-563	77	3	,	,	PUNCT
issue-563	77	4	a	a	DET
issue-563	77	5	significant	significant	ADJ
issue-563	77	6	factor	factor	NOUN
issue-563	77	7	in	in	ADP
issue-563	77	8	the	the	DET
issue-563	77	9	rapid	rapid	ADJ
issue-563	77	10	development	development	NOUN
issue-563	77	11	of	of	ADP
issue-563	77	12	e	e	NOUN
issue-563	77	13	-	-	NOUN
issue-563	77	14	administration	administration	NOUN
issue-563	77	15	is	be	AUX
issue-563	77	16	the	the	DET
issue-563	77	17	gaining	gain	VERB
issue-563	77	18	relevance	relevance	NOUN
issue-563	77	19	of	of	ADP
issue-563	77	20	e	e	NOUN
issue-563	77	21	-	-	NOUN
issue-563	77	22	commerce	commerce	NOUN
issue-563	77	23	within	within	ADP
issue-563	77	24	the	the	DET
issue-563	77	25	country	country	NOUN
issue-563	77	26	’s	’s	PART
issue-563	77	27	financial	financial	ADJ
issue-563	77	28	system	system	NOUN
issue-563	77	29	.	.	PUNCT
issue-563	78	1	the	the	DET
issue-563	78	2	latter	latter	ADJ
issue-563	78	3	is	be	AUX
issue-563	78	4	a	a	DET
issue-563	78	5	wide	wide	ADJ
issue-563	78	6	range	range	NOUN
issue-563	78	7	of	of	ADP
issue-563	78	8	interactive	interactive	ADJ
issue-563	78	9	methods	method	NOUN
issue-563	78	10	for	for	ADP
issue-563	78	11	conducting	conduct	VERB
issue-563	78	12	activities	activity	NOUN
issue-563	78	13	on	on	ADP
issue-563	78	14	providing	provide	VERB
issue-563	78	15	consumers	consumer	NOUN
issue-563	78	16	with	with	ADP
issue-563	78	17	goods	good	NOUN
issue-563	78	18	and	and	CCONJ
issue-563	78	19	services	service	NOUN
issue-563	78	20	.	.	PUNCT
issue-563	79	1	also	also	ADV
issue-563	79	2	under	under	ADP
issue-563	79	3	the	the	DET
issue-563	79	4	electronic	electronic	ADJ
issue-563	79	5	commerce	commerce	NOUN
issue-563	79	6	,	,	PUNCT
issue-563	79	7	we	we	PRON
issue-563	79	8	can	can	AUX
issue-563	79	9	understand	understand	VERB
issue-563	79	10	any	any	DET
issue-563	79	11	forms	form	NOUN
issue-563	79	12	of	of	ADP
issue-563	79	13	business	business	NOUN
issue-563	79	14	operations	operation	NOUN
issue-563	79	15	,	,	PUNCT
issue-563	79	16	where	where	SCONJ
issue-563	79	17	the	the	DET
issue-563	79	18	parties	party	NOUN
issue-563	79	19	interact	interact	VERB
issue-563	79	20	through	through	ADP
issue-563	79	21	electronic	electronic	ADJ
issue-563	79	22	technologies	technology	NOUN
issue-563	79	23	,	,	PUNCT
issue-563	79	24	but	but	CCONJ
issue-563	79	25	not	not	PART
issue-563	79	26	in	in	ADP
issue-563	79	27	the	the	DET
issue-563	79	28	process	process	NOUN
issue-563	79	29	of	of	ADP
issue-563	79	30	physical	physical	ADJ
issue-563	79	31	exchange	exchange	NOUN
issue-563	79	32	or	or	CCONJ
issue-563	79	33	contact	contact	NOUN
issue-563	79	34	(	(	PUNCT
issue-563	79	35	maievska	maievska	NOUN
issue-563	79	36	,	,	PUNCT
issue-563	79	37	2010	2010	NUM
issue-563	79	38	)	)	PUNCT
issue-563	79	39	.	.	PUNCT
issue-563	80	1	thus	thus	ADV
issue-563	80	2	,	,	PUNCT
issue-563	80	3	the	the	DET
issue-563	80	4	transfer	transfer	NOUN
issue-563	80	5	of	of	ADP
issue-563	80	6	a	a	DET
issue-563	80	7	significant	significant	ADJ
issue-563	80	8	part	part	NOUN
issue-563	80	9	of	of	ADP
issue-563	80	10	the	the	DET
issue-563	80	11	business	business	NOUN
issue-563	80	12	on	on	ADP
issue-563	80	13	the	the	DET
issue-563	80	14	internet	internet	NOUN
issue-563	80	15	causes	cause	VERB
issue-563	80	16	the	the	DET
issue-563	80	17	necessity	necessity	NOUN
issue-563	80	18	of	of	ADP
issue-563	80	19	the	the	DET
issue-563	80	20	formation	formation	NOUN
issue-563	80	21	of	of	ADP
issue-563	80	22	a	a	DET
issue-563	80	23	corresponding	corresponding	ADJ
issue-563	80	24	model	model	NOUN
issue-563	80	25	of	of	ADP
issue-563	80	26	the	the	DET
issue-563	80	27	activities	activity	NOUN
issue-563	80	28	of	of	ADP
issue-563	80	29	state	state	NOUN
issue-563	80	30	bodies	body	NOUN
issue-563	80	31	.	.	PUNCT
issue-563	81	1	that	that	PRON
issue-563	81	2	is	be	AUX
issue-563	81	3	why	why	SCONJ
issue-563	81	4	the	the	DET
issue-563	81	5	relevance	relevance	NOUN
issue-563	81	6	of	of	ADP
issue-563	81	7	electronic	electronic	ADJ
issue-563	81	8	tax	tax	NOUN
issue-563	81	9	administration	administration	NOUN
issue-563	81	10	is	be	AUX
issue-563	81	11	increasing	increase	VERB
issue-563	81	12	.	.	PUNCT
issue-563	82	1	it	it	PRON
issue-563	82	2	should	should	AUX
issue-563	82	3	be	be	AUX
issue-563	82	4	mentioned	mention	VERB
issue-563	82	5	that	that	SCONJ
issue-563	82	6	e	e	NOUN
issue-563	82	7	-	-	NOUN
issue-563	82	8	administration	administration	NOUN
issue-563	82	9	exists	exist	VERB
issue-563	82	10	and	and	CCONJ
issue-563	82	11	is	be	AUX
issue-563	82	12	actively	actively	ADV
issue-563	82	13	developing	develop	VERB
issue-563	82	14	not	not	PART
issue-563	82	15	only	only	ADV
issue-563	82	16	in	in	ADP
issue-563	82	17	the	the	DET
issue-563	82	18	uk	uk	PROPN
issue-563	82	19	and	and	CCONJ
issue-563	82	20	the	the	DET
issue-563	82	21	united	united	PROPN
issue-563	82	22	states	states	PROPN
issue-563	82	23	but	but	CCONJ
issue-563	82	24	also	also	ADV
issue-563	82	25	in	in	ADP
issue-563	82	26	many	many	ADJ
issue-563	82	27	other	other	ADJ
issue-563	82	28	foreign	foreign	ADJ
issue-563	82	29	countries	country	NOUN
issue-563	82	30	.	.	PUNCT
issue-563	83	1	for	for	ADP
issue-563	83	2	example	example	NOUN
issue-563	83	3	,	,	PUNCT
issue-563	83	4	in	in	ADP
issue-563	83	5	australia	australia	PROPN
issue-563	83	6	,	,	PUNCT
issue-563	83	7	the	the	DET
issue-563	83	8	general	general	ADJ
issue-563	83	9	“	"	PUNCT
issue-563	83	10	digitization	digitization	NOUN
issue-563	83	11	”	"	PUNCT
issue-563	83	12	of	of	ADP
issue-563	83	13	the	the	DET
issue-563	83	14	government	government	NOUN
issue-563	83	15	’s	’s	PART
issue-563	83	16	activities	activity	NOUN
issue-563	83	17	became	become	VERB
issue-563	83	18	the	the	DET
issue-563	83	19	impetus	impetus	NOUN
issue-563	83	20	for	for	ADP
issue-563	83	21	the	the	DET
issue-563	83	22	creation	creation	NOUN
issue-563	83	23	of	of	ADP
issue-563	83	24	the	the	DET
issue-563	83	25	electronic	electronic	ADJ
issue-563	83	26	tax	tax	NOUN
issue-563	83	27	administration	administration	NOUN
issue-563	83	28	system	system	NOUN
issue-563	83	29	.	.	PUNCT
issue-563	84	1	special	special	ADJ
issue-563	84	2	electronic	electronic	ADJ
issue-563	84	3	accounts	account	NOUN
issue-563	84	4	for	for	ADP
issue-563	84	5	taxpayers	taxpayer	NOUN
issue-563	84	6	were	be	AUX
issue-563	84	7	introduced	introduce	VERB
issue-563	84	8	,	,	PUNCT
issue-563	84	9	as	as	ADV
issue-563	84	10	well	well	ADV
issue-563	84	11	as	as	ADP
issue-563	84	12	convenient	convenient	ADJ
issue-563	84	13	conditions	condition	NOUN
issue-563	84	14	for	for	ADP
issue-563	84	15	filing	file	VERB
issue-563	84	16	tax	tax	NOUN
issue-563	84	17	reporting	reporting	NOUN
issue-563	84	18	through	through	ADP
issue-563	84	19	the	the	DET
issue-563	84	20	internet	internet	NOUN
issue-563	84	21	.	.	PUNCT
issue-563	85	1	besides	besides	SCONJ
issue-563	85	2	,	,	PUNCT
issue-563	85	3	in	in	ADP
issue-563	85	4	australia	australia	PROPN
issue-563	85	5	,	,	PUNCT
issue-563	85	6	they	they	PRON
issue-563	85	7	pay	pay	VERB
issue-563	85	8	a	a	DET
issue-563	85	9	lot	lot	NOUN
issue-563	85	10	of	of	ADP
issue-563	85	11	attention	attention	NOUN
issue-563	85	12	to	to	ADP
issue-563	85	13	the	the	DET
issue-563	85	14	issue	issue	NOUN
issue-563	85	15	of	of	ADP
issue-563	85	16	security	security	NOUN
issue-563	85	17	in	in	ADP
issue-563	85	18	the	the	DET
issue-563	85	19	use	use	NOUN
issue-563	85	20	by	by	ADP
issue-563	85	21	taxpayers	taxpayer	NOUN
issue-563	85	22	of	of	ADP
issue-563	85	23	special	special	ADJ
issue-563	85	24	electronic	electronic	ADJ
issue-563	85	25	services	service	NOUN
issue-563	85	26	.	.	PUNCT
issue-563	86	1	today	today	NOUN
issue-563	86	2	a	a	DET
issue-563	86	3	special	special	ADJ
issue-563	86	4	two	two	NUM
issue-563	86	5	-	-	PUNCT
issue-563	86	6	tier	tier	NOUN
issue-563	86	7	structure	structure	NOUN
issue-563	86	8	of	of	ADP
issue-563	86	9	verification	verification	NOUN
issue-563	86	10	of	of	ADP
issue-563	86	11	the	the	DET
issue-563	86	12	identity	identity	NOUN
issue-563	86	13	of	of	ADP
issue-563	86	14	the	the	DET
issue-563	86	15	subject	subject	NOUN
issue-563	86	16	of	of	ADP
issue-563	86	17	taxation	taxation	NOUN
issue-563	86	18	has	have	AUX
issue-563	86	19	been	be	AUX
issue-563	86	20	introduced	introduce	VERB
issue-563	86	21	,	,	PUNCT
issue-563	86	22	in	in	ADP
issue-563	86	23	the	the	DET
issue-563	86	24	process	process	NOUN
issue-563	86	25	of	of	ADP
issue-563	86	26	entering	enter	VERB
issue-563	86	27	into	into	ADP
issue-563	86	28	his	his	PRON
issue-563	86	29	own	own	ADJ
issue-563	86	30	account	account	NOUN
issue-563	86	31	in	in	ADP
issue-563	86	32	the	the	DET
issue-563	86	33	system	system	NOUN
issue-563	86	34	of	of	ADP
issue-563	86	35	electronic	electronic	ADJ
issue-563	86	36	administration	administration	NOUN
issue-563	86	37	.	.	PUNCT
issue-563	87	1	in	in	ADP
issue-563	87	2	the	the	DET
issue-563	87	3	future	future	NOUN
issue-563	87	4	,	,	PUNCT
issue-563	87	5	it	it	PRON
issue-563	87	6	is	be	AUX
issue-563	87	7	planned	plan	VERB
issue-563	87	8	to	to	PART
issue-563	87	9	introduce	introduce	VERB
issue-563	87	10	another	another	DET
issue-563	87	11	level	level	NOUN
issue-563	87	12	,	,	PUNCT
issue-563	87	13	which	which	PRON
issue-563	87	14	will	will	AUX
issue-563	87	15	include	include	VERB
issue-563	87	16	confirmation	confirmation	NOUN
issue-563	87	17	of	of	ADP
issue-563	87	18	the	the	DET
issue-563	87	19	taxpayer	taxpayer	NOUN
issue-563	87	20	’s	’s	PART
issue-563	87	21	voice	voice	NOUN
issue-563	87	22	(	(	PUNCT
issue-563	87	23	digitalisation	digitalisation	NOUN
issue-563	87	24	of	of	ADP
issue-563	87	25	tax	tax	NOUN
issue-563	87	26	:	:	PUNCT
issue-563	87	27	international	international	ADJ
issue-563	87	28	perspectives	perspective	NOUN
issue-563	87	29	)	)	PUNCT
issue-563	87	30	.	.	PUNCT
issue-563	88	1	brazil	brazil	PROPN
issue-563	88	2	has	have	VERB
issue-563	88	3	also	also	ADV
issue-563	88	4	rather	rather	ADV
issue-563	88	5	large	large	ADJ
issue-563	88	6	experience	experience	NOUN
issue-563	88	7	in	in	ADP
issue-563	88	8	the	the	DET
issue-563	88	9	field	field	NOUN
issue-563	88	10	of	of	ADP
issue-563	88	11	building	build	VERB
issue-563	88	12	electronic	electronic	ADJ
issue-563	88	13	tax	tax	NOUN
issue-563	88	14	administration	administration	NOUN
issue-563	88	15	.	.	PUNCT
issue-563	89	1	this	this	DET
issue-563	89	2	state	state	NOUN
issue-563	89	3	is	be	AUX
issue-563	89	4	building	build	VERB
issue-563	89	5	a	a	DET
issue-563	89	6	tax	tax	NOUN
issue-563	89	7	system	system	NOUN
issue-563	89	8	on	on	ADP
issue-563	89	9	the	the	DET
issue-563	89	10	principle	principle	NOUN
issue-563	89	11	of	of	ADP
issue-563	89	12	complete	complete	ADJ
issue-563	89	13	automation	automation	NOUN
issue-563	89	14	of	of	ADP
issue-563	89	15	all	all	DET
issue-563	89	16	processes	process	NOUN
issue-563	89	17	inside	inside	ADP
issue-563	89	18	this	this	DET
issue-563	89	19	tax	tax	NOUN
issue-563	89	20	system	system	NOUN
issue-563	89	21	.	.	PUNCT
issue-563	90	1	particularly	particularly	ADV
issue-563	90	2	,	,	PUNCT
issue-563	90	3	the	the	DET
issue-563	90	4	key	key	ADJ
issue-563	90	5	objects	object	NOUN
issue-563	90	6	of	of	ADP
issue-563	90	7	the	the	DET
issue-563	90	8	introduction	introduction	NOUN
issue-563	90	9	of	of	ADP
issue-563	90	10	innovative	innovative	ADJ
issue-563	90	11	technologies	technology	NOUN
issue-563	90	12	were	be	AUX
issue-563	90	13	:	:	PUNCT
issue-563	90	14	tax	tax	NOUN
issue-563	90	15	control	control	NOUN
issue-563	90	16	,	,	PUNCT
issue-563	90	17	taxpayer	taxpayer	NOUN
issue-563	90	18	accounting	accounting	NOUN
issue-563	90	19	and	and	CCONJ
issue-563	90	20	tax	tax	NOUN
issue-563	90	21	reporting	reporting	NOUN
issue-563	90	22	.	.	PUNCT
issue-563	91	1	at	at	ADP
issue-563	91	2	the	the	DET
issue-563	91	3	same	same	ADJ
issue-563	91	4	time	time	NOUN
issue-563	91	5	,	,	PUNCT
issue-563	91	6	the	the	DET
issue-563	91	7	introduction	introduction	NOUN
issue-563	91	8	of	of	ADP
issue-563	91	9	electronic	electronic	ADJ
issue-563	91	10	tax	tax	NOUN
issue-563	91	11	administration	administration	NOUN
issue-563	91	12	positively	positively	ADV
issue-563	91	13	influenced	influence	VERB
issue-563	91	14	the	the	DET
issue-563	91	15	tax	tax	NOUN
issue-563	91	16	system	system	NOUN
issue-563	91	17	.	.	PUNCT
issue-563	92	1	thus	thus	ADV
issue-563	92	2	,	,	PUNCT
issue-563	92	3	according	accord	VERB
issue-563	92	4	to	to	ADP
issue-563	92	5	2015	2015	NUM
issue-563	92	6	,	,	PUNCT
issue-563	92	7	97	97	NUM
issue-563	92	8	%	%	NOUN
issue-563	92	9	of	of	ADP
issue-563	92	10	tax	tax	NOUN
issue-563	92	11	audits	audits	NOUN
issue-563	92	12	were	be	AUX
issue-563	92	13	carried	carry	VERB
issue-563	92	14	out	out	ADP
issue-563	92	15	electronically	electronically	ADV
issue-563	92	16	.	.	PUNCT
issue-563	93	1	and	and	CCONJ
issue-563	93	2	in	in	ADP
issue-563	93	3	most	most	ADJ
issue-563	93	4	cases	case	NOUN
issue-563	93	5	,	,	PUNCT
issue-563	93	6	certain	certain	ADJ
issue-563	93	7	violations	violation	NOUN
issue-563	93	8	of	of	ADP
issue-563	93	9	tax	tax	NOUN
issue-563	93	10	laws	law	NOUN
issue-563	93	11	have	have	AUX
issue-563	93	12	been	be	AUX
issue-563	93	13	identified	identify	VERB
issue-563	93	14	(	(	PUNCT
issue-563	93	15	koval	koval	NOUN
issue-563	93	16	,	,	PUNCT
issue-563	93	17	2015	2015	NUM
issue-563	93	18	)	)	PUNCT
issue-563	93	19	.	.	PUNCT
issue-563	94	1	taking	take	VERB
issue-563	94	2	into	into	ADP
issue-563	94	3	account	account	NOUN
issue-563	94	4	all	all	PRON
issue-563	94	5	of	of	ADP
issue-563	94	6	the	the	DET
issue-563	94	7	above	above	NOUN
issue-563	94	8	,	,	PUNCT
issue-563	94	9	today	today	NOUN
issue-563	94	10	it	it	PRON
issue-563	94	11	is	be	AUX
issue-563	94	12	necessary	necessary	ADJ
issue-563	94	13	to	to	PART
issue-563	94	14	analyse	analyse	VERB
issue-563	94	15	in	in	ADP
issue-563	94	16	detail	detail	NOUN
issue-563	94	17	the	the	DET
issue-563	94	18	already	already	ADV
issue-563	94	19	existing	exist	VERB
issue-563	94	20	legal	legal	ADJ
issue-563	94	21	framework	framework	NOUN
issue-563	94	22	in	in	ADP
issue-563	94	23	ukraine	ukraine	NOUN
issue-563	94	24	,	,	PUNCT
issue-563	94	25	which	which	PRON
issue-563	94	26	regulates	regulate	VERB
issue-563	94	27	the	the	DET
issue-563	94	28	administration	administration	NOUN
issue-563	94	29	of	of	ADP
issue-563	94	30	taxes	taxis	NOUN
issue-563	94	31	.	.	PUNCT
issue-563	95	1	also	also	ADV
issue-563	95	2	,	,	PUNCT
issue-563	95	3	nowadays	nowadays	ADV
issue-563	95	4	it	it	PRON
issue-563	95	5	is	be	AUX
issue-563	95	6	important	important	ADJ
issue-563	95	7	to	to	PART
issue-563	95	8	introduce	introduce	VERB
issue-563	95	9	effective	effective	ADJ
issue-563	95	10	proposals	proposal	NOUN
issue-563	95	11	for	for	ADP
issue-563	95	12	changing	change	VERB
issue-563	95	13	this	this	DET
issue-563	95	14	base	base	NOUN
issue-563	95	15	,	,	PUNCT
issue-563	95	16	taking	take	VERB
issue-563	95	17	into	into	ADP
issue-563	95	18	account	account	NOUN
issue-563	95	19	the	the	DET
issue-563	95	20	tasks	task	NOUN
issue-563	95	21	of	of	ADP
issue-563	95	22	modernizing	modernize	VERB
issue-563	95	23	the	the	DET
issue-563	95	24	economy	economy	NOUN
issue-563	95	25	on	on	ADP
issue-563	95	26	an	an	DET
issue-563	95	27	innovative	innovative	ADJ
issue-563	95	28	basis	basis	NOUN
issue-563	95	29	.	.	PUNCT
issue-563	96	1	4	4	X
issue-563	96	2	.	.	X
issue-563	96	3	conclusions	conclusion	NOUN
issue-563	96	4	so	so	ADV
issue-563	96	5	,	,	PUNCT
issue-563	96	6	the	the	DET
issue-563	96	7	analysis	analysis	NOUN
issue-563	96	8	of	of	ADP
issue-563	96	9	international	international	ADJ
issue-563	96	10	experience	experience	NOUN
issue-563	96	11	in	in	ADP
issue-563	96	12	the	the	DET
issue-563	96	13	field	field	NOUN
issue-563	96	14	of	of	ADP
issue-563	96	15	electronic	electronic	ADJ
issue-563	96	16	tax	tax	NOUN
issue-563	96	17	administration	administration	NOUN
issue-563	96	18	has	have	AUX
issue-563	96	19	shown	show	VERB
issue-563	96	20	that	that	SCONJ
issue-563	96	21	today	today	NOUN
issue-563	96	22	there	there	PRON
issue-563	96	23	is	be	VERB
issue-563	96	24	a	a	DET
issue-563	96	25	large	large	ADJ
issue-563	96	26	number	number	NOUN
issue-563	96	27	of	of	ADP
issue-563	96	28	countries	country	NOUN
issue-563	96	29	where	where	SCONJ
issue-563	96	30	the	the	DET
issue-563	96	31	digital	digital	ADJ
issue-563	96	32	tax	tax	NOUN
issue-563	96	33	format	format	NOUN
issue-563	96	34	functions	function	NOUN
issue-563	96	35	effectively	effectively	ADV
issue-563	96	36	and	and	CCONJ
issue-563	96	37	is	be	AUX
issue-563	96	38	constantly	constantly	ADV
issue-563	96	39	evolving	evolve	VERB
issue-563	96	40	.	.	PUNCT
issue-563	97	1	besides	besides	SCONJ
issue-563	97	2	,	,	PUNCT
issue-563	97	3	the	the	DET
issue-563	97	4	individual	individual	ADJ
issue-563	97	5	developments	development	NOUN
issue-563	97	6	of	of	ADP
issue-563	97	7	these	these	DET
issue-563	97	8	countries	country	NOUN
issue-563	97	9	in	in	ADP
issue-563	97	10	the	the	DET
issue-563	97	11	field	field	NOUN
issue-563	97	12	of	of	ADP
issue-563	97	13	electronic	electronic	ADJ
issue-563	97	14	tax	tax	NOUN
issue-563	97	15	administration	administration	NOUN
issue-563	97	16	are	be	AUX
issue-563	97	17	positive	positive	ADJ
issue-563	97	18	and	and	CCONJ
issue-563	97	19	necessary	necessary	ADJ
issue-563	97	20	for	for	ADP
issue-563	97	21	the	the	DET
issue-563	97	22	implementation	implementation	NOUN
issue-563	97	23	in	in	ADP
issue-563	97	24	the	the	DET
issue-563	97	25	territory	territory	NOUN
issue-563	97	26	of	of	ADP
issue-563	97	27	ukraine	ukraine	NOUN
issue-563	97	28	.	.	PUNCT
issue-563	98	1	particularly	particularly	ADV
issue-563	98	2	,	,	PUNCT
issue-563	98	3	in	in	ADP
issue-563	98	4	order	order	NOUN
issue-563	98	5	to	to	PART
issue-563	98	6	improve	improve	VERB
issue-563	98	7	the	the	DET
issue-563	98	8	e	e	NOUN
issue-563	98	9	-	-	NOUN
issue-563	98	10	administration	administration	NOUN
issue-563	98	11	of	of	ADP
issue-563	98	12	taxes	taxis	NOUN
issue-563	98	13	in	in	ADP
issue-563	98	14	our	our	PRON
issue-563	98	15	state	state	NOUN
issue-563	98	16	,	,	PUNCT
issue-563	98	17	it	it	PRON
issue-563	98	18	is	be	AUX
issue-563	98	19	necessary	necessary	ADJ
issue-563	98	20	:	:	PUNCT
issue-563	98	21	first	first	ADV
issue-563	98	22	,	,	PUNCT
issue-563	98	23	we	we	PRON
issue-563	98	24	need	need	VERB
issue-563	98	25	to	to	PART
issue-563	98	26	involve	involve	VERB
issue-563	98	27	private	private	ADJ
issue-563	98	28	organizations	organization	NOUN
issue-563	98	29	in	in	ADP
issue-563	98	30	the	the	DET
issue-563	98	31	process	process	NOUN
issue-563	98	32	of	of	ADP
issue-563	98	33	manufacturing	manufacturing	NOUN
issue-563	98	34	software	software	NOUN
issue-563	98	35	for	for	ADP
issue-563	98	36	the	the	DET
issue-563	98	37	system	system	NOUN
issue-563	98	38	of	of	ADP
issue-563	98	39	electronic	electronic	ADJ
issue-563	98	40	tax	tax	NOUN
issue-563	98	41	administration	administration	NOUN
issue-563	98	42	.	.	PUNCT
issue-563	99	1	for	for	ADP
issue-563	99	2	ukraine	ukraine	NOUN
issue-563	99	3	,	,	PUNCT
issue-563	99	4	this	this	DET
issue-563	99	5	experience	experience	NOUN
issue-563	99	6	is	be	AUX
issue-563	99	7	extremely	extremely	ADV
issue-563	99	8	useful	useful	ADJ
issue-563	99	9	,	,	PUNCT
issue-563	99	10	because	because	SCONJ
issue-563	99	11	this	this	DET
issue-563	99	12	model	model	NOUN
issue-563	99	13	of	of	ADP
issue-563	99	14	work	work	NOUN
issue-563	99	15	allows	allow	VERB
issue-563	99	16	attracting	attract	VERB
issue-563	99	17	more	more	ADV
issue-563	99	18	experienced	experienced	ADJ
issue-563	99	19	specialists	specialist	NOUN
issue-563	99	20	who	who	PRON
issue-563	99	21	can	can	AUX
issue-563	99	22	create	create	VERB
issue-563	99	23	high	high	ADJ
issue-563	99	24	-	-	PUNCT
issue-563	99	25	quality	quality	NOUN
issue-563	99	26	and	and	CCONJ
issue-563	99	27	,	,	PUNCT
issue-563	99	28	most	most	ADV
issue-563	99	29	importantly	importantly	ADV
issue-563	99	30	,	,	PUNCT
issue-563	99	31	functional	functional	ADJ
issue-563	99	32	software	software	NOUN
issue-563	99	33	.	.	PUNCT
issue-563	100	1	this	this	PRON
issue-563	100	2	,	,	PUNCT
issue-563	100	3	in	in	ADP
issue-563	100	4	turn	turn	NOUN
issue-563	100	5	,	,	PUNCT
issue-563	100	6	will	will	AUX
issue-563	100	7	significantly	significantly	ADV
issue-563	100	8	improve	improve	VERB
issue-563	100	9	the	the	DET
issue-563	100	10	efficiency	efficiency	NOUN
issue-563	100	11	of	of	ADP
issue-563	100	12	electronic	electronic	ADJ
issue-563	100	13	tax	tax	NOUN
issue-563	100	14	administration	administration	NOUN
issue-563	100	15	in	in	ADP
issue-563	100	16	general	general	ADJ
issue-563	100	17	;	;	PUNCT
issue-563	100	18	secondly	secondly	ADV
issue-563	100	19	,	,	PUNCT
issue-563	100	20	in	in	ADP
issue-563	100	21	the	the	DET
issue-563	100	22	process	process	NOUN
issue-563	100	23	of	of	ADP
issue-563	100	24	direct	direct	ADJ
issue-563	100	25	introduction	introduction	NOUN
issue-563	100	26	and	and	CCONJ
issue-563	100	27	construction	construction	NOUN
issue-563	100	28	of	of	ADP
issue-563	100	29	the	the	DET
issue-563	100	30	system	system	NOUN
issue-563	100	31	of	of	ADP
issue-563	100	32	electronic	electronic	ADJ
issue-563	100	33	tax	tax	NOUN
issue-563	100	34	administration	administration	NOUN
issue-563	100	35	,	,	PUNCT
issue-563	100	36	it	it	PRON
issue-563	100	37	is	be	AUX
issue-563	100	38	expedient	expedient	ADJ
issue-563	100	39	to	to	PART
issue-563	100	40	use	use	VERB
issue-563	100	41	an	an	DET
issue-563	100	42	approach	approach	NOUN
issue-563	100	43	,	,	PUNCT
issue-563	100	44	according	accord	VERB
issue-563	100	45	to	to	ADP
issue-563	100	46	which	which	PRON
issue-563	100	47	the	the	DET
issue-563	100	48	key	key	ADJ
issue-563	100	49	emphasis	emphasis	NOUN
issue-563	100	50	is	be	AUX
issue-563	100	51	not	not	PART
issue-563	100	52	carried	carry	VERB
issue-563	100	53	out	out	ADP
issue-563	100	54	separately	separately	ADV
issue-563	100	55	on	on	ADP
issue-563	100	56	the	the	DET
issue-563	100	57	issue	issue	NOUN
issue-563	100	58	of	of	ADP
issue-563	100	59	introduction	introduction	NOUN
issue-563	100	60	of	of	ADP
issue-563	100	61	technologies	technology	NOUN
issue-563	100	62	in	in	ADP
issue-563	100	63	the	the	DET
issue-563	100	64	activities	activity	NOUN
issue-563	100	65	of	of	ADP
issue-563	100	66	the	the	DET
issue-563	100	67	authorities	authority	NOUN
issue-563	100	68	.	.	PUNCT
issue-563	101	1	but	but	CCONJ
issue-563	101	2	the	the	DET
issue-563	101	3	main	main	ADJ
issue-563	101	4	attention	attention	NOUN
issue-563	101	5	is	be	AUX
issue-563	101	6	paid	pay	VERB
issue-563	101	7	to	to	ADP
issue-563	101	8	the	the	DET
issue-563	101	9	state	state	NOUN
issue-563	101	10	support	support	NOUN
issue-563	101	11	of	of	ADP
issue-563	101	12	information	information	NOUN
issue-563	101	13	infrastructure	infrastructure	NOUN
issue-563	101	14	in	in	ADP
issue-563	101	15	general	general	ADJ
issue-563	101	16	.	.	PUNCT
issue-563	102	1	mainly	mainly	ADV
issue-563	102	2	,	,	PUNCT
issue-563	102	3	such	such	DET
issue-563	102	4	an	an	DET
issue-563	102	5	approach	approach	NOUN
issue-563	102	6	manifests	manifest	VERB
issue-563	102	7	itself	itself	PRON
issue-563	102	8	in	in	ADP
issue-563	102	9	stimulating	stimulate	VERB
issue-563	102	10	the	the	DET
issue-563	102	11	private	private	ADJ
issue-563	102	12	sector	sector	NOUN
issue-563	102	13	in	in	ADP
issue-563	102	14	the	the	DET
issue-563	102	15	implementation	implementation	NOUN
issue-563	102	16	of	of	ADP
issue-563	102	17	activities	activity	NOUN
issue-563	102	18	related	relate	VERB
issue-563	102	19	to	to	ADP
issue-563	102	20	the	the	DET
issue-563	102	21	creation	creation	NOUN
issue-563	102	22	of	of	ADP
issue-563	102	23	new	new	ADJ
issue-563	102	24	technologies	technology	NOUN
issue-563	102	25	and	and	CCONJ
issue-563	102	26	their	their	PRON
issue-563	102	27	implementation	implementation	NOUN
issue-563	102	28	in	in	ADP
issue-563	102	29	the	the	DET
issue-563	102	30	life	life	NOUN
issue-563	102	31	of	of	ADP
issue-563	102	32	society	society	NOUN
issue-563	102	33	;	;	PUNCT
issue-563	102	34	thirdly	thirdly	ADV
issue-563	102	35	,	,	PUNCT
issue-563	102	36	the	the	DET
issue-563	102	37	system	system	NOUN
issue-563	102	38	of	of	ADP
issue-563	102	39	electronic	electronic	ADJ
issue-563	102	40	tax	tax	NOUN
issue-563	102	41	administration	administration	NOUN
issue-563	102	42	should	should	AUX
issue-563	102	43	be	be	AUX
issue-563	102	44	effective	effective	ADJ
issue-563	102	45	,	,	PUNCT
issue-563	102	46	but	but	CCONJ
issue-563	102	47	at	at	ADP
issue-563	102	48	the	the	DET
issue-563	102	49	same	same	ADJ
issue-563	102	50	time	time	NOUN
issue-563	102	51	,	,	PUNCT
issue-563	102	52	it	it	PRON
issue-563	102	53	should	should	AUX
issue-563	102	54	be	be	AUX
issue-563	102	55	as	as	ADV
issue-563	102	56	simple	simple	ADJ
issue-563	102	57	as	as	ADP
issue-563	102	58	possible	possible	ADJ
issue-563	102	59	for	for	ADP
issue-563	102	60	taxpayers	taxpayer	NOUN
issue-563	102	61	.	.	PUNCT
issue-563	103	1	in	in	ADP
issue-563	103	2	this	this	DET
issue-563	103	3	aspect	aspect	NOUN
issue-563	103	4	,	,	PUNCT
issue-563	103	5	it	it	PRON
issue-563	103	6	is	be	AUX
issue-563	103	7	advisable	advisable	ADJ
issue-563	103	8	to	to	PART
issue-563	103	9	use	use	VERB
issue-563	103	10	a	a	DET
issue-563	103	11	uk	uk	PROPN
issue-563	103	12	experience	experience	NOUN
issue-563	103	13	.	.	PUNCT
issue-563	104	1	in	in	ADP
issue-563	104	2	this	this	DET
issue-563	104	3	country	country	NOUN
issue-563	104	4	,	,	PUNCT
issue-563	104	5	a	a	DET
issue-563	104	6	subject	subject	NOUN
issue-563	104	7	of	of	ADP
issue-563	104	8	taxation	taxation	NOUN
issue-563	104	9	has	have	VERB
issue-563	104	10	access	access	NOUN
issue-563	104	11	to	to	ADP
issue-563	104	12	its	its	PRON
issue-563	104	13	electronic	electronic	ADJ
issue-563	104	14	account	account	NOUN
issue-563	104	15	in	in	ADP
issue-563	104	16	the	the	DET
issue-563	104	17	system	system	NOUN
issue-563	104	18	of	of	ADP
issue-563	104	19	electronic	electronic	ADJ
issue-563	104	20	tax	tax	NOUN
issue-563	104	21	administration	administration	NOUN
issue-563	104	22	from	from	ADP
issue-563	104	23	a	a	DET
issue-563	104	24	mobile	mobile	ADJ
issue-563	104	25	phone	phone	NOUN
issue-563	104	26	through	through	ADP
issue-563	104	27	special	special	ADJ
issue-563	104	28	software	software	NOUN
issue-563	104	29	.	.	PUNCT
issue-563	105	1	and	and	CCONJ
issue-563	105	2	the	the	DET
issue-563	105	3	functional	functional	ADJ
issue-563	105	4	and	and	CCONJ
issue-563	105	5	spectrum	spectrum	NOUN
issue-563	105	6	of	of	ADP
issue-563	105	7	electronic	electronic	ADJ
issue-563	105	8	services	service	NOUN
issue-563	105	9	for	for	ADP
issue-563	105	10	such	such	DET
issue-563	105	11	an	an	DET
issue-563	105	12	account	account	NOUN
issue-563	105	13	are	be	AUX
issue-563	105	14	quite	quite	ADV
issue-563	105	15	wide	wide	ADJ
issue-563	105	16	.	.	PUNCT
issue-563	106	1	the	the	DET
issue-563	106	2	use	use	NOUN
issue-563	106	3	of	of	ADP
issue-563	106	4	the	the	DET
issue-563	106	5	mentioned	mention	VERB
issue-563	106	6	above	above	ADP
issue-563	106	7	international	international	ADJ
issue-563	106	8	experience	experience	NOUN
issue-563	106	9	will	will	AUX
issue-563	106	10	make	make	VERB
issue-563	106	11	it	it	PRON
issue-563	106	12	possible	possible	ADJ
issue-563	106	13	to	to	PART
issue-563	106	14	build	build	VERB
issue-563	106	15	a	a	DET
issue-563	106	16	simple	simple	ADJ
issue-563	106	17	and	and	CCONJ
issue-563	106	18	effective	effective	ADJ
issue-563	106	19	system	system	NOUN
issue-563	106	20	of	of	ADP
issue-563	106	21	electronic	electronic	ADJ
issue-563	106	22	tax	tax	NOUN
issue-563	106	23	administration	administration	NOUN
issue-563	106	24	in	in	ADP
issue-563	106	25	ukraine	ukraine	PROPN
issue-563	106	26	,	,	PUNCT
issue-563	106	27	which	which	PRON
issue-563	106	28	will	will	AUX
issue-563	106	29	surely	surely	ADV
issue-563	106	30	have	have	VERB
issue-563	106	31	a	a	DET
issue-563	106	32	positive	positive	ADJ
issue-563	106	33	impact	impact	NOUN
issue-563	106	34	on	on	ADP
issue-563	106	35	the	the	DET
issue-563	106	36	financial	financial	ADJ
issue-563	106	37	industry	industry	NOUN
issue-563	106	38	of	of	ADP
issue-563	106	39	the	the	DET
issue-563	106	40	entire	entire	ADJ
issue-563	106	41	state	state	NOUN
issue-563	106	42	.	.	PUNCT
issue-563	107	1	baltic	baltic	PROPN
issue-563	107	2	journal	journal	PROPN
issue-563	107	3	of	of	ADP
issue-563	107	4	economic	economic	ADJ
issue-563	107	5	studies	study	NOUN
issue-563	107	6	243	243	NUM
issue-563	107	7	vol	vol	NOUN
issue-563	107	8	.	.	PROPN
issue-563	108	1	4	4	NUM
issue-563	108	2	,	,	PUNCT
issue-563	108	3	no	no	INTJ
issue-563	108	4	.	.	NOUN
issue-563	108	5	5	5	NUM
issue-563	108	6	,	,	PUNCT
issue-563	108	7	2018	2018	NUM
issue-563	108	8	references	reference	NOUN
issue-563	108	9	:	:	PUNCT
issue-563	108	10	tkachenko	tkachenko	NOUN
issue-563	108	11	,	,	PUNCT
issue-563	108	12	n.	n.	PROPN
issue-563	108	13	m.	m.	NOUN
issue-563	108	14	(	(	PUNCT
issue-563	108	15	2004	2004	NUM
issue-563	108	16	)	)	PUNCT
issue-563	108	17	.	.	PUNCT
issue-563	109	1	podatkovi	podatkovi	PROPN
issue-563	109	2	systemy	systemy	PROPN
issue-563	109	3	krain	krain	VERB
issue-563	109	4	svitu	svitu	NOUN
issue-563	109	5	ta	ta	ADP
issue-563	109	6	ukrainy	ukrainy	PROPN
issue-563	109	7	.	.	PUNCT
issue-563	110	1	oblik	oblik	NOUN
issue-563	110	2	i	i	PRON
issue-563	110	3	zvitnist	zvitnist	VERB
issue-563	110	4	:	:	PUNCT
issue-563	110	5	navch.-metod	navch.-metod	PROPN
issue-563	110	6	.	.	NOUN
issue-563	110	7	posib	posib	NOUN
issue-563	110	8	.	.	PUNCT
issue-563	111	1	[	[	X
issue-563	111	2	tax	tax	NOUN
issue-563	111	3	systems	system	NOUN
issue-563	111	4	of	of	ADP
issue-563	111	5	countries	country	NOUN
issue-563	111	6	of	of	ADP
issue-563	111	7	the	the	DET
issue-563	111	8	world	world	NOUN
issue-563	111	9	and	and	CCONJ
issue-563	111	10	ukraine	ukraine	NOUN
issue-563	111	11	.	.	PUNCT
issue-563	112	1	accounting	accounting	NOUN
issue-563	112	2	and	and	CCONJ
issue-563	112	3	reporting	reporting	NOUN
issue-563	112	4	:	:	PUNCT
issue-563	112	5	a	a	DET
issue-563	112	6	teaching	teaching	NOUN
issue-563	112	7	manual	manual	NOUN
issue-563	112	8	]	]	PUNCT
issue-563	112	9	.	.	PUNCT
issue-563	113	1	k.	k.	NOUN
issue-563	113	2	:	:	PUNCT
issue-563	114	1	alerta	alerta	PROPN
issue-563	114	2	.	.	PUNCT
issue-563	115	1	(	(	PUNCT
issue-563	115	2	in	in	ADP
issue-563	115	3	ukrainian	ukrainian	ADJ
issue-563	115	4	)	)	PUNCT
issue-563	115	5	andriushchenko	andriushchenko	PROPN
issue-563	115	6	,	,	PUNCT
issue-563	115	7	i.	i.	PROPN
issue-563	115	8	ie	ie	PROPN
issue-563	115	9	.	.	PROPN
issue-563	115	10	,	,	PUNCT
issue-563	115	11	hryn	hryn	PROPN
issue-563	115	12	,	,	PUNCT
issue-563	115	13	yu	yu	PROPN
issue-563	115	14	.	.	PUNCT
issue-563	116	1	v.	v.	PROPN
issue-563	116	2	(	(	PUNCT
issue-563	116	3	2015	2015	NUM
issue-563	116	4	)	)	PUNCT
issue-563	116	5	.	.	PUNCT
issue-563	117	1	mizhnarodnyi	mizhnarodnyi	PROPN
issue-563	117	2	dosvid	dosvid	PROPN
issue-563	117	3	orhanizatsii	orhanizatsii	PROPN
issue-563	117	4	podatkovoho	podatkovoho	NOUN
issue-563	117	5	administruvannia	administruvannia	NOUN
issue-563	118	1	[	[	X
issue-563	118	2	international	international	ADJ
issue-563	118	3	experience	experience	NOUN
issue-563	118	4	in	in	ADP
issue-563	118	5	tax	tax	NOUN
issue-563	118	6	administration	administration	NOUN
issue-563	118	7	]	]	PUNCT
issue-563	118	8	.	.	PUNCT
issue-563	119	1	efektyvna	efektyvna	PROPN
issue-563	119	2	ekonomika	ekonomika	X
issue-563	119	3	,	,	PUNCT
issue-563	119	4	11	11	NUM
issue-563	119	5	.	.	PUNCT
issue-563	119	6	retrieved	retrieve	VERB
issue-563	119	7	from	from	ADP
issue-563	119	8	:	:	PUNCT
issue-563	119	9	http://www.economy.nayka.com.ua/	http://www.economy.nayka.com.ua/	PROPN
issue-563	119	10	pdf/11_2015/41.pdf	pdf/11_2015/41.pdf	NOUN
issue-563	119	11	(	(	PUNCT
issue-563	119	12	in	in	ADP
issue-563	119	13	ukrainian	ukrainian	ADJ
issue-563	119	14	)	)	PUNCT
issue-563	119	15	shalnov	shalnov	NOUN
issue-563	119	16	,	,	PUNCT
issue-563	119	17	a.	a.	NOUN
issue-563	119	18	(	(	PUNCT
issue-563	119	19	1993	1993	NUM
issue-563	119	20	)	)	PUNCT
issue-563	119	21	.	.	PUNCT
issue-563	120	1	u	u	PRON
issue-563	120	2	nalohovoho	nalohovoho	PROPN
issue-563	120	3	ynspektora	ynspektora	PROPN
issue-563	120	4	prava	prava	PROPN
issue-563	120	5	polytseiskoho	polytseiskoho	PROPN
issue-563	120	6	:	:	PUNCT
issue-563	120	7	(	(	PUNCT
issue-563	120	8	ssha	ssha	PROPN
issue-563	120	9	)	)	PUNCT
issue-563	121	1	[	[	X
issue-563	121	2	the	the	DET
issue-563	121	3	tax	tax	NOUN
issue-563	121	4	inspector	inspector	NOUN
issue-563	121	5	has	have	VERB
issue-563	121	6	the	the	DET
issue-563	121	7	right	right	NOUN
issue-563	121	8	of	of	ADP
issue-563	121	9	the	the	DET
issue-563	121	10	policemen	policeman	NOUN
issue-563	121	11	:	:	PUNCT
issue-563	121	12	usa	usa	PROPN
issue-563	121	13	]	]	PUNCT
issue-563	121	14	.	.	PUNCT
issue-563	122	1	yzvestyia	yzvestyia	PROPN
issue-563	122	2	,	,	PUNCT
issue-563	122	3	17	17	NUM
issue-563	122	4	aprelia	aprelia	ADV
issue-563	122	5	.	.	PUNCT
issue-563	123	1	(	(	PUNCT
issue-563	123	2	in	in	ADP
issue-563	123	3	russian	russian	ADJ
issue-563	123	4	)	)	PUNCT
issue-563	123	5	savchuk	savchuk	NOUN
issue-563	123	6	,	,	PUNCT
issue-563	123	7	v.	v.	CCONJ
issue-563	123	8	a.	a.	NOUN
issue-563	123	9	(	(	PUNCT
issue-563	123	10	2013	2013	NUM
issue-563	123	11	)	)	PUNCT
issue-563	123	12	.	.	PUNCT
issue-563	124	1	svitovyi	svitovyi	PROPN
issue-563	124	2	dosvid	dosvid	PROPN
issue-563	124	3	administruvannia	administruvannia	PROPN
issue-563	124	4	podatkiv	podatkiv	PROPN
issue-563	125	1	[	[	X
issue-563	125	2	world	world	NOUN
issue-563	125	3	experience	experience	NOUN
issue-563	125	4	of	of	ADP
issue-563	125	5	tax	tax	NOUN
issue-563	125	6	administartion	administartion	NOUN
issue-563	125	7	]	]	PUNCT
issue-563	125	8	.	.	PUNCT
issue-563	126	1	universytetski	universytetski	PROPN
issue-563	126	2	naukovi	naukovi	PROPN
issue-563	126	3	zapysky	zapysky	PROPN
issue-563	126	4	,	,	PUNCT
issue-563	126	5	2(46	2(46	NUM
issue-563	126	6	)	)	PUNCT
issue-563	126	7	,	,	PUNCT
issue-563	126	8	353	353	NUM
issue-563	126	9	-	-	NUM
issue-563	126	10	358	358	NUM
issue-563	126	11	.	.	PUNCT
issue-563	127	1	(	(	PUNCT
issue-563	127	2	in	in	ADP
issue-563	127	3	ukrainian	ukrainian	ADJ
issue-563	127	4	)	)	PUNCT
issue-563	127	5	sonja	sonja	PROPN
issue-563	127	6	e.	e.	PROPN
issue-563	127	7	pippin	pippin	PROPN
issue-563	127	8	and	and	CCONJ
issue-563	127	9	mehent	mehent	PROPN
issue-563	127	10	s.	s.	PROPN
issue-563	127	11	tosun	tosun	PROPN
issue-563	127	12	(	(	PUNCT
issue-563	127	13	2014	2014	NUM
issue-563	127	14	)	)	PUNCT
issue-563	127	15	.	.	PUNCT
issue-563	128	1	electronic	electronic	ADJ
issue-563	128	2	tax	tax	NOUN
issue-563	128	3	filing	filing	NOUN
issue-563	128	4	in	in	ADP
issue-563	128	5	the	the	DET
issue-563	128	6	united	united	PROPN
issue-563	128	7	states	states	PROPN
issue-563	128	8	:	:	PUNCT
issue-563	128	9	an	an	DET
issue-563	128	10	analysis	analysis	NOUN
issue-563	128	11	of	of	ADP
issue-563	128	12	possible	possible	ADJ
issue-563	128	13	success	success	NOUN
issue-563	128	14	factors	factor	NOUN
issue-563	128	15	.	.	PUNCT
issue-563	129	1	electronic	electronic	ADJ
issue-563	129	2	journal	journal	NOUN
issue-563	129	3	of	of	ADP
issue-563	129	4	e	e	NOUN
issue-563	129	5	-	-	NOUN
issue-563	129	6	government	government	NOUN
issue-563	129	7	,	,	PUNCT
issue-563	129	8	12(1	12(1	NUM
issue-563	129	9	)	)	PUNCT
issue-563	129	10	,	,	PUNCT
issue-563	129	11	22	22	NUM
issue-563	129	12	-	-	SYM
issue-563	129	13	38	38	NUM
issue-563	129	14	.	.	PUNCT
issue-563	130	1	(	(	PUNCT
issue-563	130	2	in	in	ADP
issue-563	130	3	english	english	PROPN
issue-563	130	4	)	)	PUNCT
issue-563	130	5	demenko	demenko	PROPN
issue-563	130	6	,	,	PUNCT
issue-563	130	7	o.	o.	NOUN
issue-563	130	8	ie	ie	X
issue-563	130	9	.	.	PUNCT
issue-563	131	1	(	(	PUNCT
issue-563	131	2	2013	2013	NUM
issue-563	131	3	)	)	PUNCT
issue-563	131	4	.	.	PUNCT
issue-563	132	1	zarubizhnyi	zarubizhnyi	PROPN
issue-563	132	2	dosvid	dosvid	PROPN
issue-563	132	3	administruvannia	administruvannia	PROPN
issue-563	132	4	podatkiv	podatkiv	PROPN
issue-563	132	5	ta	ta	PROPN
issue-563	132	6	mozhlyvosti	mozhlyvosti	PROPN
issue-563	132	7	yoho	yoho	PROPN
issue-563	132	8	vykorystannia	vykorystannia	PROPN
issue-563	132	9	v	v	ADP
issue-563	132	10	ukraini	ukraini	PROPN
issue-563	133	1	[	[	X
issue-563	133	2	foreign	foreign	ADJ
issue-563	133	3	experience	experience	NOUN
issue-563	133	4	in	in	ADP
issue-563	133	5	tax	tax	NOUN
issue-563	133	6	administration	administration	NOUN
issue-563	133	7	and	and	CCONJ
issue-563	133	8	its	its	PRON
issue-563	133	9	use	use	NOUN
issue-563	133	10	in	in	ADP
issue-563	133	11	ukraine	ukraine	NOUN
issue-563	133	12	]	]	PUNCT
issue-563	133	13	.	.	PUNCT
issue-563	134	1	nashe	nashe	PROPN
issue-563	134	2	pravo	pravo	PROPN
issue-563	134	3	,	,	PUNCT
issue-563	134	4	7	7	NUM
issue-563	134	5	,	,	PUNCT
issue-563	134	6	189	189	NUM
issue-563	134	7	-	-	SYM
issue-563	134	8	195	195	NUM
issue-563	134	9	.	.	PUNCT
issue-563	135	1	(	(	PUNCT
issue-563	135	2	in	in	ADP
issue-563	135	3	ukrainian	ukrainian	ADJ
issue-563	135	4	)	)	PUNCT
issue-563	135	5	kuznetsov	kuznetsov	NOUN
issue-563	135	6	,	,	PUNCT
issue-563	135	7	o.	o.	PROPN
issue-563	135	8	v.	v.	PROPN
issue-563	135	9	(	(	PUNCT
issue-563	135	10	2010	2010	NUM
issue-563	135	11	)	)	PUNCT
issue-563	135	12	.	.	PUNCT
issue-563	136	1	osoblyvosti	osoblyvosti	AUX
issue-563	136	2	suchasnoi	suchasnoi	NOUN
issue-563	136	3	brytanskoi	brytanskoi	PROPN
issue-563	136	4	podatkovoi	podatkovoi	PROPN
issue-563	136	5	systemy	systemy	PROPN
issue-563	137	1	[	[	X
issue-563	137	2	features	feature	NOUN
issue-563	137	3	of	of	ADP
issue-563	137	4	the	the	DET
issue-563	137	5	modern	modern	ADJ
issue-563	137	6	british	british	ADJ
issue-563	137	7	tax	tax	NOUN
issue-563	137	8	system	system	NOUN
issue-563	137	9	]	]	PUNCT
issue-563	137	10	.	.	PUNCT
issue-563	138	1	finansy	finansy	ADJ
issue-563	138	2	ukrainy	ukrainy	ADJ
issue-563	138	3	,	,	PUNCT
issue-563	138	4	4	4	NUM
issue-563	138	5	,	,	PUNCT
issue-563	138	6	102	102	NUM
issue-563	138	7	-	-	SYM
issue-563	138	8	113	113	NUM
issue-563	138	9	.	.	PUNCT
issue-563	139	1	(	(	PUNCT
issue-563	139	2	in	in	ADP
issue-563	139	3	ukrainian	ukrainian	ADJ
issue-563	139	4	)	)	PUNCT
issue-563	139	5	shulatova	shulatova	PROPN
issue-563	139	6	,	,	PUNCT
issue-563	139	7	y.	y.	PROPN
issue-563	139	8	s.	s.	PROPN
issue-563	139	9	(	(	PUNCT
issue-563	139	10	2014	2014	NUM
issue-563	139	11	)	)	PUNCT
issue-563	139	12	.	.	PUNCT
issue-563	140	1	zarubezhnui	zarubezhnui	PROPN
issue-563	140	2	oput	oput	VERB
issue-563	140	3	formyrovanyia	formyrovanyia	PROPN
issue-563	140	4	y	y	PROPN
issue-563	140	5	orhanyzatsyy	orhanyzatsyy	PROPN
issue-563	140	6	edynoho	edynoho	PROPN
issue-563	140	7	orhana	orhana	PROPN
issue-563	140	8	po	po	PROPN
issue-563	140	9	voprovas	voprovas	PROPN
issue-563	140	10	fyskalnoi	fyskalnoi	PROPN
issue-563	140	11	y	y	PROPN
issue-563	140	12	tamozhennoi	tamozhennoi	PROPN
issue-563	140	13	polytyky	polytyky	VERB
issue-563	141	1	[	[	PUNCT
issue-563	141	2	foreign	foreign	ADJ
issue-563	141	3	experience	experience	NOUN
issue-563	141	4	in	in	ADP
issue-563	141	5	the	the	DET
issue-563	141	6	formation	formation	NOUN
issue-563	141	7	and	and	CCONJ
issue-563	141	8	organization	organization	NOUN
issue-563	141	9	of	of	ADP
issue-563	141	10	a	a	DET
issue-563	141	11	single	single	ADJ
issue-563	141	12	body	body	NOUN
issue-563	141	13	on	on	ADP
issue-563	141	14	fiscal	fiscal	ADJ
issue-563	141	15	and	and	CCONJ
issue-563	141	16	customs	custom	NOUN
issue-563	141	17	policy	policy	NOUN
issue-563	141	18	]	]	PUNCT
issue-563	141	19	.	.	PUNCT
issue-563	142	1	vestnyk	vestnyk	PROPN
issue-563	142	2	vhu	vhu	PROPN
issue-563	142	3	.	.	PUNCT
issue-563	143	1	seryia	seryia	PROPN
issue-563	143	2	:	:	PUNCT
issue-563	143	3	pravo	pravo	NOUN
issue-563	143	4	,	,	PUNCT
issue-563	143	5	3	3	NUM
issue-563	143	6	,	,	PUNCT
issue-563	143	7	108	108	NUM
issue-563	143	8	-	-	SYM
issue-563	143	9	120	120	NUM
issue-563	143	10	.	.	PUNCT
issue-563	144	1	(	(	PUNCT
issue-563	144	2	in	in	ADP
issue-563	144	3	russian	russian	NOUN
issue-563	144	4	)	)	PUNCT
issue-563	144	5	your	your	PRON
issue-563	144	6	personal	personal	ADJ
issue-563	144	7	tax	tax	NOUN
issue-563	144	8	account	account	NOUN
issue-563	144	9	:	:	PUNCT
issue-563	144	10	promotional	promotional	ADJ
issue-563	144	11	material	material	NOUN
issue-563	144	12	(	(	PUNCT
issue-563	144	13	2017	2017	NUM
issue-563	144	14	)	)	PUNCT
issue-563	144	15	.	.	PUNCT
issue-563	145	1	retrieved	retrieve	VERB
issue-563	145	2	from	from	ADP
issue-563	145	3	:	:	PUNCT
issue-563	145	4	https://www.gov.uk/government/	https://www.gov.uk/government/	PROPN
issue-563	145	5	publications	publication	NOUN
issue-563	145	6	/	/	SYM
issue-563	145	7	your	your	PRON
issue-563	145	8	-	-	PUNCT
issue-563	145	9	personal	personal	ADJ
issue-563	145	10	-	-	PUNCT
issue-563	145	11	tax	tax	NOUN
issue-563	145	12	-	-	PUNCT
issue-563	145	13	account	account	NOUN
issue-563	145	14	/	/	SYM
issue-563	145	15	your	your	PRON
issue-563	145	16	-	-	PUNCT
issue-563	145	17	personal	personal	ADJ
issue-563	145	18	-	-	PUNCT
issue-563	145	19	tax	tax	NOUN
issue-563	145	20	-	-	PUNCT
issue-563	145	21	account	account	NOUN
issue-563	145	22	(	(	PUNCT
issue-563	145	23	in	in	ADP
issue-563	145	24	english	english	PROPN
issue-563	145	25	)	)	PUNCT
issue-563	145	26	the	the	DET
issue-563	145	27	free	free	PROPN
issue-563	145	28	hmrc	hmrc	PROPN
issue-563	145	29	app	app	NOUN
issue-563	145	30	:	:	PUNCT
issue-563	145	31	promotional	promotional	ADJ
issue-563	145	32	material	material	NOUN
issue-563	145	33	(	(	PUNCT
issue-563	145	34	2017	2017	NUM
issue-563	145	35	)	)	PUNCT
issue-563	145	36	.	.	PUNCT
issue-563	146	1	retrieved	retrieve	VERB
issue-563	146	2	from	from	ADP
issue-563	146	3	:	:	PUNCT
issue-563	146	4	https://www.gov.uk/government/	https://www.gov.uk/government/	PROPN
issue-563	146	5	publications	publication	NOUN
issue-563	146	6	/	/	SYM
issue-563	146	7	the	the	DET
issue-563	146	8	-	-	PUNCT
issue-563	146	9	official	official	ADJ
issue-563	146	10	-	-	PUNCT
issue-563	146	11	hmrc	hmrc	NOUN
issue-563	146	12	-	-	PUNCT
issue-563	146	13	app	app	VERB
issue-563	146	14	/	/	SYM
issue-563	146	15	the	the	DET
issue-563	146	16	-	-	PUNCT
issue-563	146	17	free	free	ADJ
issue-563	146	18	-	-	PUNCT
issue-563	146	19	hmrc	hmrc	NOUN
issue-563	146	20	-	-	PUNCT
issue-563	146	21	app	app	NOUN
issue-563	146	22	(	(	PUNCT
issue-563	146	23	in	in	ADP
issue-563	146	24	english	english	PROPN
issue-563	146	25	)	)	PUNCT
issue-563	146	26	maievska	maievska	PROPN
issue-563	146	27	,	,	PUNCT
issue-563	146	28	a.	a.	NOUN
issue-563	146	29	a.	a.	NOUN
issue-563	146	30	(	(	PUNCT
issue-563	146	31	2010	2010	NUM
issue-563	146	32	)	)	PUNCT
issue-563	146	33	.	.	PUNCT
issue-563	147	1	elektronna	elektronna	NOUN
issue-563	147	2	komertsiia	komertsiia	ADV
issue-563	147	3	i	i	PRON
issue-563	147	4	pravo	pravo	NOUN
issue-563	147	5	:	:	PUNCT
issue-563	147	6	navch.-metod	navch.-metod	PROPN
issue-563	147	7	.	.	NOUN
issue-563	148	1	posibnyk	posibnyk	NOUN
issue-563	148	2	[	[	PUNCT
issue-563	148	3	e	e	NOUN
issue-563	148	4	-	-	NOUN
issue-563	148	5	commerce	commerce	NOUN
issue-563	148	6	and	and	CCONJ
issue-563	148	7	law	law	NOUN
issue-563	148	8	:	:	PUNCT
issue-563	148	9	a	a	DET
issue-563	148	10	teaching	teaching	NOUN
issue-563	148	11	manual	manual	NOUN
issue-563	148	12	]	]	PUNCT
issue-563	148	13	.	.	PUNCT
issue-563	149	1	kharkiv	kharkiv	PROPN
issue-563	149	2	.	.	PUNCT
issue-563	150	1	(	(	PUNCT
issue-563	150	2	in	in	ADP
issue-563	150	3	ukrainian	ukrainian	ADJ
issue-563	150	4	)	)	PUNCT
issue-563	150	5	digitalisation	digitalisation	NOUN
issue-563	150	6	of	of	ADP
issue-563	150	7	tax	tax	NOUN
issue-563	150	8	:	:	PUNCT
issue-563	150	9	international	international	ADJ
issue-563	150	10	perspectives	perspective	NOUN
issue-563	150	11	.	.	PUNCT
issue-563	151	1	icaew	icaew	ADJ
issue-563	151	2	(	(	PUNCT
issue-563	151	3	2016	2016	NUM
issue-563	151	4	)	)	PUNCT
issue-563	151	5	.	.	PUNCT
issue-563	152	1	retrieved	retrieve	VERB
issue-563	152	2	from	from	ADP
issue-563	152	3	:	:	PUNCT
issue-563	152	4	https://www.icaew.com/-/	https://www.icaew.com/-/	NOUN
issue-563	152	5	media	media	NOUN
issue-563	152	6	/	/	SYM
issue-563	152	7	corporate	corporate	ADJ
issue-563	152	8	/	/	SYM
issue-563	152	9	files	file	NOUN
issue-563	152	10	/	/	SYM
issue-563	152	11	technical	technical	ADJ
issue-563	152	12	/	/	SYM
issue-563	152	13	digital	digital	ADJ
issue-563	152	14	-	-	PUNCT
issue-563	152	15	tax.ashx	tax.ashx	NOUN
issue-563	152	16	(	(	PUNCT
issue-563	152	17	in	in	ADP
issue-563	152	18	english	english	PROPN
issue-563	152	19	)	)	PUNCT
issue-563	152	20	koval	koval	NOUN
issue-563	152	21	,	,	PUNCT
issue-563	152	22	o.	o.	PROPN
issue-563	152	23	o.	o.	PROPN
issue-563	152	24	(	(	PUNCT
issue-563	152	25	2015	2015	NUM
issue-563	152	26	)	)	PUNCT
issue-563	152	27	.	.	PUNCT
issue-563	153	1	poniattia	poniattia	PROPN
issue-563	153	2	ta	ta	PART
issue-563	153	3	systema	systema	PROPN
issue-563	153	4	administruvannia	administruvannia	PROPN
issue-563	153	5	podatkiv	podatkiv	NOUN
issue-563	153	6	ta	ta	ADP
issue-563	153	7	zboriv	zboriv	PROPN
issue-563	153	8	v	v	PROPN
issue-563	153	9	ukraini	ukraini	NOUN
issue-563	153	10	[	[	X
issue-563	153	11	concept	concept	NOUN
issue-563	153	12	and	and	CCONJ
issue-563	153	13	system	system	NOUN
issue-563	153	14	of	of	ADP
issue-563	153	15	administration	administration	NOUN
issue-563	153	16	of	of	ADP
issue-563	153	17	taxes	taxis	NOUN
issue-563	153	18	and	and	CCONJ
issue-563	153	19	fees	fee	NOUN
issue-563	153	20	in	in	ADP
issue-563	153	21	ukraine	ukraine	NOUN
issue-563	153	22	]	]	PUNCT
issue-563	153	23	.	.	PUNCT
issue-563	154	1	nashe	nashe	PROPN
issue-563	154	2	pravo	pravo	PROPN
issue-563	154	3	,	,	PUNCT
issue-563	154	4	1	1	NUM
issue-563	154	5	,	,	PUNCT
issue-563	154	6	159	159	NUM
issue-563	154	7	-	-	SYM
issue-563	154	8	164	164	NUM
issue-563	154	9	.	.	PUNCT
issue-563	155	1	(	(	PUNCT
issue-563	155	2	in	in	ADP
issue-563	155	3	ukrainian	ukrainian	ADJ
issue-563	155	4	)	)	PUNCT