id sid tid token lemma pos issue-57 1 1 baltic baltic PROPN issue-57 1 2 journal journal PROPN issue-57 1 3 of of ADP issue-57 1 4 economic economic ADJ issue-57 1 5 studies study NOUN issue-57 1 6 25 25 NUM issue-57 1 7 vol vol NOUN issue-57 1 8 . . PROPN issue-57 2 1 2 2 NUM issue-57 2 2 , , PUNCT issue-57 2 3 no no INTJ issue-57 2 4 . . NOUN issue-57 2 5 1 1 NUM issue-57 2 6 , , PUNCT issue-57 2 7 2016 2016 NUM issue-57 2 8 corresponding correspond VERB issue-57 2 9 author author NOUN issue-57 2 10 : : PUNCT issue-57 2 11 1 1 NUM issue-57 2 12 department department NOUN issue-57 2 13 of of ADP issue-57 2 14 finance finance NOUN issue-57 2 15 , , PUNCT issue-57 2 16 taras taras PROPN issue-57 2 17 shevchenko shevchenko PROPN issue-57 2 18 national national PROPN issue-57 2 19 university university PROPN issue-57 2 20 of of ADP issue-57 2 21 kyiv kyiv PROPN issue-57 2 22 . . PUNCT issue-57 2 23 email email NOUN issue-57 2 24 : : PUNCT issue-57 2 25 sergiy.golikov@mail.ru sergiy.golikov@mail.ru VERB issue-57 2 26 basic basic ADJ issue-57 2 27 concepts concept NOUN issue-57 2 28 of of ADP issue-57 2 29 tax tax NOUN issue-57 2 30 security security NOUN issue-57 2 31 as as ADP issue-57 2 32 part part NOUN issue-57 2 33 of of ADP issue-57 2 34 the the DET issue-57 2 35 financial financial ADJ issue-57 2 36 security security NOUN issue-57 2 37 of of ADP issue-57 2 38 ukraine ukraine ADJ issue-57 2 39 sergiy sergiy ADJ issue-57 2 40 golikov1 golikov1 PROPN issue-57 2 41 , , PUNCT issue-57 2 42 taras taras PROPN issue-57 2 43 shevchenko shevchenko PROPN issue-57 2 44 national national PROPN issue-57 2 45 university university PROPN issue-57 2 46 of of ADP issue-57 2 47 kyiv kyiv PROPN issue-57 2 48 , , PUNCT issue-57 2 49 ukraine ukraine ADJ issue-57 2 50 abstract abstract NOUN issue-57 2 51 . . PUNCT issue-57 3 1 the the DET issue-57 3 2 purpose purpose NOUN issue-57 3 3 of of ADP issue-57 3 4 the the DET issue-57 3 5 paper paper NOUN issue-57 3 6 is be AUX issue-57 3 7 to to PART issue-57 3 8 examine examine VERB issue-57 3 9 the the DET issue-57 3 10 essence essence NOUN issue-57 3 11 of of ADP issue-57 3 12 the the DET issue-57 3 13 term term NOUN issue-57 3 14 « « PUNCT issue-57 3 15 tax tax NOUN issue-57 3 16 security security NOUN issue-57 3 17 » » NOUN issue-57 3 18 , , PUNCT issue-57 3 19 its its PRON issue-57 3 20 fundamental fundamental ADJ issue-57 3 21 characteristics characteristic NOUN issue-57 3 22 , , PUNCT issue-57 3 23 such such ADJ issue-57 3 24 as as ADP issue-57 3 25 threats threat NOUN issue-57 3 26 , , PUNCT issue-57 3 27 risks risk NOUN issue-57 3 28 , , PUNCT issue-57 3 29 interests interest NOUN issue-57 3 30 and and CCONJ issue-57 3 31 protection protection NOUN issue-57 3 32 , , PUNCT issue-57 3 33 defined define VERB issue-57 3 34 how how SCONJ issue-57 3 35 the the DET issue-57 3 36 state state NOUN issue-57 3 37 could could AUX issue-57 3 38 provide provide VERB issue-57 3 39 them they PRON issue-57 3 40 . . PUNCT issue-57 4 1 the the DET issue-57 4 2 paper paper NOUN issue-57 4 3 analyses analyse VERB issue-57 4 4 economic economic ADJ issue-57 4 5 , , PUNCT issue-57 4 6 social social ADJ issue-57 4 7 and and CCONJ issue-57 4 8 legal legal ADJ issue-57 4 9 nature nature NOUN issue-57 4 10 of of ADP issue-57 4 11 the the DET issue-57 4 12 term term NOUN issue-57 4 13 . . PUNCT issue-57 5 1 key key ADJ issue-57 5 2 indicators indicator NOUN issue-57 5 3 of of ADP issue-57 5 4 tax tax NOUN issue-57 5 5 security security NOUN issue-57 5 6 of of ADP issue-57 5 7 ukraine ukraine NOUN issue-57 5 8 identified identify VERB issue-57 5 9 and and CCONJ issue-57 5 10 analyzed analyze VERB issue-57 5 11 . . PUNCT issue-57 6 1 in in ADP issue-57 6 2 addition addition NOUN issue-57 6 3 , , PUNCT issue-57 6 4 the the DET issue-57 6 5 paper paper NOUN issue-57 6 6 studies study NOUN issue-57 6 7 an an DET issue-57 6 8 integrated integrated ADJ issue-57 6 9 approach approach NOUN issue-57 6 10 of of ADP issue-57 6 11 tax tax NOUN issue-57 6 12 security security NOUN issue-57 6 13 threats threat NOUN issue-57 6 14 . . PUNCT issue-57 7 1 in in ADP issue-57 7 2 case case NOUN issue-57 7 3 of of ADP issue-57 7 4 a a DET issue-57 7 5 big big ADJ issue-57 7 6 amount amount NOUN issue-57 7 7 of of ADP issue-57 7 8 threats threat NOUN issue-57 7 9 , , PUNCT issue-57 7 10 they they PRON issue-57 7 11 divided divide VERB issue-57 7 12 to to ADP issue-57 7 13 four four NUM issue-57 7 14 main main ADJ issue-57 7 15 sources source NOUN issue-57 7 16 of of ADP issue-57 7 17 threats threat NOUN issue-57 7 18 : : PUNCT issue-57 7 19 the the DET issue-57 7 20 state state NOUN issue-57 7 21 of of ADP issue-57 7 22 the the DET issue-57 7 23 national national ADJ issue-57 7 24 economy economy NOUN issue-57 7 25 , , PUNCT issue-57 7 26 the the DET issue-57 7 27 state state NOUN issue-57 7 28 of of ADP issue-57 7 29 the the DET issue-57 7 30 public public ADJ issue-57 7 31 finances finance NOUN issue-57 7 32 , , PUNCT issue-57 7 33 social social ADJ issue-57 7 34 features feature NOUN issue-57 7 35 of of ADP issue-57 7 36 the the DET issue-57 7 37 society society NOUN issue-57 7 38 and and CCONJ issue-57 7 39 institutional institutional ADJ issue-57 7 40 environment environment NOUN issue-57 7 41 . . PUNCT issue-57 8 1 for for ADP issue-57 8 2 each each DET issue-57 8 3 source source NOUN issue-57 8 4 , , PUNCT issue-57 8 5 there there PRON issue-57 8 6 have have AUX issue-57 8 7 been be AUX issue-57 8 8 identified identify VERB issue-57 8 9 and and CCONJ issue-57 8 10 analyzed analyze VERB issue-57 8 11 the the DET issue-57 8 12 most most ADV issue-57 8 13 important important ADJ issue-57 8 14 factors factor NOUN issue-57 8 15 of of ADP issue-57 8 16 threats threat NOUN issue-57 8 17 of of ADP issue-57 8 18 tax tax NOUN issue-57 8 19 security security NOUN issue-57 8 20 of of ADP issue-57 8 21 ukraine ukraine NOUN issue-57 8 22 . . PUNCT issue-57 9 1 methodology methodology NOUN issue-57 9 2 . . PUNCT issue-57 10 1 the the DET issue-57 10 2 survey survey NOUN issue-57 10 3 based base VERB issue-57 10 4 on on ADP issue-57 10 5 an an DET issue-57 10 6 analysis analysis NOUN issue-57 10 7 of of ADP issue-57 10 8 existing exist VERB issue-57 10 9 studies study NOUN issue-57 10 10 of of ADP issue-57 10 11 ukrainian ukrainian ADJ issue-57 10 12 and and CCONJ issue-57 10 13 foreign foreign ADJ issue-57 10 14 scientists scientist NOUN issue-57 10 15 about about ADP issue-57 10 16 the the DET issue-57 10 17 essence essence NOUN issue-57 10 18 and and CCONJ issue-57 10 19 nature nature NOUN issue-57 10 20 of of ADP issue-57 10 21 " " PUNCT issue-57 10 22 tax tax NOUN issue-57 10 23 security security NOUN issue-57 10 24 " " PUNCT issue-57 10 25 for for ADP issue-57 10 26 the the DET issue-57 10 27 last last ADJ issue-57 10 28 10 10 NUM issue-57 10 29 years year NOUN issue-57 10 30 . . PUNCT issue-57 11 1 in in ADP issue-57 11 2 addition addition NOUN issue-57 11 3 , , PUNCT issue-57 11 4 to to PART issue-57 11 5 determine determine VERB issue-57 11 6 the the DET issue-57 11 7 essence essence NOUN issue-57 11 8 and and CCONJ issue-57 11 9 the the DET issue-57 11 10 concept concept NOUN issue-57 11 11 , , PUNCT issue-57 11 12 goals goal NOUN issue-57 11 13 and and CCONJ issue-57 11 14 objectives objective NOUN issue-57 11 15 , , PUNCT issue-57 11 16 methods method NOUN issue-57 11 17 and and CCONJ issue-57 11 18 principles principle NOUN issue-57 11 19 of of ADP issue-57 11 20 the the DET issue-57 11 21 economic economic ADJ issue-57 11 22 nature nature NOUN issue-57 11 23 of of ADP issue-57 11 24 the the DET issue-57 11 25 tax tax NOUN issue-57 11 26 security security NOUN issue-57 11 27 , , PUNCT issue-57 11 28 main main ADJ issue-57 11 29 risks risk NOUN issue-57 11 30 , , PUNCT issue-57 11 31 threats threat NOUN issue-57 11 32 , , PUNCT issue-57 11 33 expectations expectation NOUN issue-57 11 34 and and CCONJ issue-57 11 35 results result NOUN issue-57 11 36 of of ADP issue-57 11 37 efficient efficient ADJ issue-57 11 38 tax tax NOUN issue-57 11 39 security security NOUN issue-57 11 40 identified identify VERB issue-57 11 41 . . PUNCT issue-57 12 1 to to PART issue-57 12 2 build build VERB issue-57 12 3 an an DET issue-57 12 4 integrated integrated ADJ issue-57 12 5 approach approach NOUN issue-57 12 6 it it PRON issue-57 12 7 is be AUX issue-57 12 8 necessary necessary ADJ issue-57 12 9 to to PART issue-57 12 10 analyse analyse VERB issue-57 12 11 all all DET issue-57 12 12 existing exist VERB issue-57 12 13 and and CCONJ issue-57 12 14 potential potential ADJ issue-57 12 15 factors factor NOUN issue-57 12 16 of of ADP issue-57 12 17 threats threat NOUN issue-57 12 18 . . PUNCT issue-57 13 1 there there PRON issue-57 13 2 data datum NOUN issue-57 13 3 used use VERB issue-57 13 4 from from ADP issue-57 13 5 reports report NOUN issue-57 13 6 of of ADP issue-57 13 7 the the DET issue-57 13 8 state state NOUN issue-57 13 9 statistics statistic NOUN issue-57 13 10 service service NOUN issue-57 13 11 of of ADP issue-57 13 12 ukraine ukraine NOUN issue-57 13 13 , , PUNCT issue-57 13 14 ministry ministry PROPN issue-57 13 15 of of ADP issue-57 13 16 economic economic PROPN issue-57 13 17 development development NOUN issue-57 13 18 and and CCONJ issue-57 13 19 trade trade NOUN issue-57 13 20 of of ADP issue-57 13 21 ukraine ukraine NOUN issue-57 13 22 , , PUNCT issue-57 13 23 pwc pwc PROPN issue-57 13 24 and and CCONJ issue-57 13 25 world world PROPN issue-57 13 26 bank bank PROPN issue-57 13 27 . . PUNCT issue-57 14 1 results result NOUN issue-57 14 2 of of ADP issue-57 14 3 the the DET issue-57 14 4 survey survey NOUN issue-57 14 5 showed show VERB issue-57 14 6 that that SCONJ issue-57 14 7 tax tax NOUN issue-57 14 8 security security NOUN issue-57 14 9 is be AUX issue-57 14 10 such such DET issue-57 14 11 a a DET issue-57 14 12 condition condition NOUN issue-57 14 13 of of ADP issue-57 14 14 tax tax NOUN issue-57 14 15 security security NOUN issue-57 14 16 , , PUNCT issue-57 14 17 when when SCONJ issue-57 14 18 the the DET issue-57 14 19 process process NOUN issue-57 14 20 of of ADP issue-57 14 21 harmonization harmonization NOUN issue-57 14 22 of of ADP issue-57 14 23 taxation taxation NOUN issue-57 14 24 provided provide VERB issue-57 14 25 under under ADP issue-57 14 26 effective effective ADJ issue-57 14 27 management management NOUN issue-57 14 28 of of ADP issue-57 14 29 risks risk NOUN issue-57 14 30 and and CCONJ issue-57 14 31 threats threat NOUN issue-57 14 32 that that PRON issue-57 14 33 arise arise VERB issue-57 14 34 in in ADP issue-57 14 35 tax tax NOUN issue-57 14 36 area area NOUN issue-57 14 37 , , PUNCT issue-57 14 38 by by ADP issue-57 14 39 taking take VERB issue-57 14 40 the the DET issue-57 14 41 necessary necessary ADJ issue-57 14 42 measures measure NOUN issue-57 14 43 by by ADP issue-57 14 44 the the DET issue-57 14 45 executive executive ADJ issue-57 14 46 bodies body NOUN issue-57 14 47 to to PART issue-57 14 48 meet meet VERB issue-57 14 49 the the DET issue-57 14 50 interests interest NOUN issue-57 14 51 of of ADP issue-57 14 52 the the DET issue-57 14 53 state state NOUN issue-57 14 54 , , PUNCT issue-57 14 55 society society NOUN issue-57 14 56 and and CCONJ issue-57 14 57 taxpayers taxpayer NOUN issue-57 14 58 ( ( PUNCT issue-57 14 59 business business NOUN issue-57 14 60 entities entity NOUN issue-57 14 61 , , PUNCT issue-57 14 62 organizations organization NOUN issue-57 14 63 , , PUNCT issue-57 14 64 people people NOUN issue-57 14 65 ) ) PUNCT issue-57 14 66 . . PUNCT issue-57 15 1 integrated integrate VERB issue-57 15 2 approach approach NOUN issue-57 15 3 of of ADP issue-57 15 4 threats threat NOUN issue-57 15 5 analysis analysis NOUN issue-57 15 6 of of ADP issue-57 15 7 tax tax NOUN issue-57 15 8 security security NOUN issue-57 15 9 shows show VERB issue-57 15 10 that that SCONJ issue-57 15 11 the the DET issue-57 15 12 most most ADV issue-57 15 13 dangerous dangerous ADJ issue-57 15 14 threats threat NOUN issue-57 15 15 are be AUX issue-57 15 16 those those PRON issue-57 15 17 that that PRON issue-57 15 18 are be AUX issue-57 15 19 associated associate VERB issue-57 15 20 with with ADP issue-57 15 21 poor poor ADJ issue-57 15 22 economic economic ADJ issue-57 15 23 development development NOUN issue-57 15 24 , , PUNCT issue-57 15 25 considerable considerable ADJ issue-57 15 26 socio socio NOUN issue-57 15 27 - - PUNCT issue-57 15 28 economic economic ADJ issue-57 15 29 stratification stratification NOUN issue-57 15 30 of of ADP issue-57 15 31 the the DET issue-57 15 32 population population NOUN issue-57 15 33 , , PUNCT issue-57 15 34 the the DET issue-57 15 35 level level NOUN issue-57 15 36 of of ADP issue-57 15 37 shadow shadow NOUN issue-57 15 38 economy economy NOUN issue-57 15 39 and and CCONJ issue-57 15 40 low low ADJ issue-57 15 41 tax tax NOUN issue-57 15 42 culture culture NOUN issue-57 15 43 . . PUNCT issue-57 16 1 the the DET issue-57 16 2 threat threat NOUN issue-57 16 3 of of ADP issue-57 16 4 the the DET issue-57 16 5 state state NOUN issue-57 16 6 of of ADP issue-57 16 7 public public ADJ issue-57 16 8 finances finance NOUN issue-57 16 9 is be AUX issue-57 16 10 sufficiently sufficiently ADV issue-57 16 11 large large ADJ issue-57 16 12 threat threat NOUN issue-57 16 13 , , PUNCT issue-57 16 14 but but CCONJ issue-57 16 15 not not PART issue-57 16 16 the the DET issue-57 16 17 most most ADV issue-57 16 18 dangerous dangerous ADJ issue-57 16 19 , , PUNCT issue-57 16 20 but but CCONJ issue-57 16 21 the the DET issue-57 16 22 increase increase NOUN issue-57 16 23 in in ADP issue-57 16 24 the the DET issue-57 16 25 budget budget NOUN issue-57 16 26 deficit deficit NOUN issue-57 16 27 and and CCONJ issue-57 16 28 debt debt NOUN issue-57 16 29 can can AUX issue-57 16 30 affect affect VERB issue-57 16 31 significantly significantly ADV issue-57 16 32 negatively negatively ADV issue-57 16 33 on on ADP issue-57 16 34 the the DET issue-57 16 35 tax tax NOUN issue-57 16 36 security security NOUN issue-57 16 37 of of ADP issue-57 16 38 ukraine ukraine NOUN issue-57 16 39 . . PUNCT issue-57 17 1 the the DET issue-57 17 2 institutional institutional ADJ issue-57 17 3 environment environment NOUN issue-57 17 4 is be AUX issue-57 17 5 another another DET issue-57 17 6 threat threat NOUN issue-57 17 7 to to ADP issue-57 17 8 the the DET issue-57 17 9 tax tax NOUN issue-57 17 10 security security NOUN issue-57 17 11 . . PUNCT issue-57 18 1 its its PRON issue-57 18 2 main main ADJ issue-57 18 3 danger danger NOUN issue-57 18 4 are be AUX issue-57 18 5 the the DET issue-57 18 6 low low ADJ issue-57 18 7 efficiency efficiency NOUN issue-57 18 8 of of ADP issue-57 18 9 the the DET issue-57 18 10 tax tax NOUN issue-57 18 11 authorities authority NOUN issue-57 18 12 and and CCONJ issue-57 18 13 uncertainty uncertainty NOUN issue-57 18 14 and and CCONJ issue-57 18 15 ambiguity ambiguity NOUN issue-57 18 16 of of ADP issue-57 18 17 legislation legislation NOUN issue-57 18 18 . . PUNCT issue-57 19 1 practical practical ADJ issue-57 19 2 implications implication NOUN issue-57 19 3 . . PUNCT issue-57 20 1 in in ADP issue-57 20 2 order order NOUN issue-57 20 3 to to PART issue-57 20 4 prevent prevent VERB issue-57 20 5 a a DET issue-57 20 6 drop drop NOUN issue-57 20 7 in in ADP issue-57 20 8 tax tax NOUN issue-57 20 9 security security NOUN issue-57 20 10 it it PRON issue-57 20 11 is be AUX issue-57 20 12 necessary necessary ADJ issue-57 20 13 to to PART issue-57 20 14 conduct conduct VERB issue-57 20 15 continuous continuous ADJ issue-57 20 16 monitoring monitoring NOUN issue-57 20 17 aforementioned aforementione VERB issue-57 20 18 factors factor NOUN issue-57 20 19 on on ADP issue-57 20 20 the the DET issue-57 20 21 sources source NOUN issue-57 20 22 of of ADP issue-57 20 23 threats threat NOUN issue-57 20 24 . . PUNCT issue-57 21 1 all all PRON issue-57 21 2 mentioned mention VERB issue-57 21 3 sources source NOUN issue-57 21 4 of of ADP issue-57 21 5 threats threat NOUN issue-57 21 6 would would AUX issue-57 21 7 help help VERB issue-57 21 8 the the DET issue-57 21 9 state state NOUN issue-57 21 10 authorities authority NOUN issue-57 21 11 to to PART issue-57 21 12 build build VERB issue-57 21 13 an an DET issue-57 21 14 effective effective ADJ issue-57 21 15 concept concept NOUN issue-57 21 16 of of ADP issue-57 21 17 tax tax NOUN issue-57 21 18 security security NOUN issue-57 21 19 of of ADP issue-57 21 20 ukraine ukraine NOUN issue-57 21 21 . . PUNCT issue-57 22 1 key key ADJ issue-57 22 2 words word NOUN issue-57 22 3 : : PUNCT issue-57 22 4 tax tax NOUN issue-57 22 5 security security NOUN issue-57 22 6 , , PUNCT issue-57 22 7 financial financial ADJ issue-57 22 8 security security NOUN issue-57 22 9 , , PUNCT issue-57 22 10 economic economic ADJ issue-57 22 11 security security NOUN issue-57 22 12 , , PUNCT issue-57 22 13 indicators indicator NOUN issue-57 22 14 of of ADP issue-57 22 15 tax tax NOUN issue-57 22 16 security security NOUN issue-57 22 17 , , PUNCT issue-57 22 18 tax tax NOUN issue-57 22 19 security security NOUN issue-57 22 20 criterias criteria NOUN issue-57 22 21 , , PUNCT issue-57 22 22 taxation taxation NOUN issue-57 22 23 . . PUNCT issue-57 23 1 jel jel PROPN issue-57 23 2 classification classification NOUN issue-57 23 3 : : PUNCT issue-57 23 4 f52 f52 NUM issue-57 23 5 , , PUNCT issue-57 23 6 h2 h2 PROPN issue-57 23 7 , , PUNCT issue-57 23 8 h7 h7 PROPN issue-57 23 9 1 1 NUM issue-57 23 10 . . PUNCT issue-57 24 1 introduction introduction NOUN issue-57 24 2 social social ADJ issue-57 24 3 and and CCONJ issue-57 24 4 economic economic ADJ issue-57 24 5 life life NOUN issue-57 24 6 of of ADP issue-57 24 7 ukraine ukraine NOUN issue-57 24 8 depends depend VERB issue-57 24 9 on on ADP issue-57 24 10 the the DET issue-57 24 11 security security NOUN issue-57 24 12 of of ADP issue-57 24 13 all all DET issue-57 24 14 spheres sphere NOUN issue-57 24 15 of of ADP issue-57 24 16 the the DET issue-57 24 17 state state NOUN issue-57 24 18 . . PUNCT issue-57 25 1 imbalances imbalance NOUN issue-57 25 2 in in ADP issue-57 25 3 the the DET issue-57 25 4 financial financial ADJ issue-57 25 5 system system NOUN issue-57 25 6 of of ADP issue-57 25 7 ukraine ukraine NOUN issue-57 25 8 connected connect VERB issue-57 25 9 with with ADP issue-57 25 10 high high ADJ issue-57 25 11 risks risk NOUN issue-57 25 12 and and CCONJ issue-57 25 13 threats threat NOUN issue-57 25 14 in in ADP issue-57 25 15 the the DET issue-57 25 16 tax tax NOUN issue-57 25 17 system system NOUN issue-57 25 18 . . PUNCT issue-57 26 1 the the DET issue-57 26 2 main main ADJ issue-57 26 3 risk risk NOUN issue-57 26 4 is be AUX issue-57 26 5 a a DET issue-57 26 6 significant significant ADJ issue-57 26 7 tax tax NOUN issue-57 26 8 burden burden NOUN issue-57 26 9 on on ADP issue-57 26 10 economic economic ADJ issue-57 26 11 entities entity NOUN issue-57 26 12 , , PUNCT issue-57 26 13 local local ADJ issue-57 26 14 budget budget NOUN issue-57 26 15 deficit deficit NOUN issue-57 26 16 , , PUNCT issue-57 26 17 low low ADJ issue-57 26 18 tax tax NOUN issue-57 26 19 revenues revenue NOUN issue-57 26 20 , , PUNCT issue-57 26 21 problems problem NOUN issue-57 26 22 in in ADP issue-57 26 23 the the DET issue-57 26 24 formation formation NOUN issue-57 26 25 of of ADP issue-57 26 26 the the DET issue-57 26 27 tax tax NOUN issue-57 26 28 debt debt NOUN issue-57 26 29 and and CCONJ issue-57 26 30 so so ADV issue-57 26 31 on on ADV issue-57 26 32 . . PUNCT issue-57 27 1 it it PRON issue-57 27 2 is be AUX issue-57 27 3 necessary necessary ADJ issue-57 27 4 to to PART issue-57 27 5 explore explore VERB issue-57 27 6 the the DET issue-57 27 7 essence essence NOUN issue-57 27 8 of of ADP issue-57 27 9 the the DET issue-57 27 10 concept concept NOUN issue-57 27 11 of of ADP issue-57 27 12 " " PUNCT issue-57 27 13 tax tax NOUN issue-57 27 14 security security NOUN issue-57 27 15 " " PUNCT issue-57 27 16 and and CCONJ issue-57 27 17 its its PRON issue-57 27 18 main main ADJ issue-57 27 19 characteristics characteristic NOUN issue-57 27 20 to to PART issue-57 27 21 resolve resolve VERB issue-57 27 22 these these DET issue-57 27 23 problems problem NOUN issue-57 27 24 . . PUNCT issue-57 28 1 a a DET issue-57 28 2 considerable considerable ADJ issue-57 28 3 part part NOUN issue-57 28 4 of of ADP issue-57 28 5 ukrainian ukrainian ADJ issue-57 28 6 and and CCONJ issue-57 28 7 foreign foreign ADJ issue-57 28 8 scientists scientist NOUN issue-57 28 9 engaged engage VERB issue-57 28 10 in in ADP issue-57 28 11 research research NOUN issue-57 28 12 of of ADP issue-57 28 13 transformation transformation NOUN issue-57 28 14 processes process NOUN issue-57 28 15 in in ADP issue-57 28 16 the the DET issue-57 28 17 economy economy NOUN issue-57 28 18 related relate VERB issue-57 28 19 to to ADP issue-57 28 20 state state NOUN issue-57 28 21 tax tax NOUN issue-57 28 22 policy policy NOUN issue-57 28 23 . . PUNCT issue-57 29 1 the the DET issue-57 29 2 study study NOUN issue-57 29 3 of of ADP issue-57 29 4 the the DET issue-57 29 5 nature nature NOUN issue-57 29 6 and and CCONJ issue-57 29 7 basic basic ADJ issue-57 29 8 characteristics characteristic NOUN issue-57 29 9 of of ADP issue-57 29 10 the the DET issue-57 29 11 security security NOUN issue-57 29 12 tax tax NOUN issue-57 29 13 given give VERB issue-57 29 14 a a DET issue-57 29 15 great great ADJ issue-57 29 16 interest interest NOUN issue-57 29 17 , , PUNCT issue-57 29 18 because because SCONJ issue-57 29 19 the the DET issue-57 29 20 level level NOUN issue-57 29 21 of of ADP issue-57 29 22 tax tax NOUN issue-57 29 23 security security NOUN issue-57 29 24 shows show VERB issue-57 29 25 the the DET issue-57 29 26 effectiveness effectiveness NOUN issue-57 29 27 of of ADP issue-57 29 28 the the DET issue-57 29 29 tax tax NOUN issue-57 29 30 system system NOUN issue-57 29 31 as as ADP issue-57 29 32 a a DET issue-57 29 33 whole whole NOUN issue-57 29 34 and and CCONJ issue-57 29 35 it it PRON issue-57 29 36 will will AUX issue-57 29 37 help help VERB issue-57 29 38 to to PART issue-57 29 39 analyse analyse VERB issue-57 29 40 whether whether SCONJ issue-57 29 41 the the DET issue-57 29 42 amount amount NOUN issue-57 29 43 of of ADP issue-57 29 44 revenue revenue NOUN issue-57 29 45 meets meet VERB issue-57 29 46 the the DET issue-57 29 47 needs need NOUN issue-57 29 48 of of ADP issue-57 29 49 the the DET issue-57 29 50 state state NOUN issue-57 29 51 , , PUNCT issue-57 29 52 business business NOUN issue-57 29 53 and and CCONJ issue-57 29 54 society society NOUN issue-57 29 55 in in ADP issue-57 29 56 general general ADJ issue-57 29 57 . . PUNCT issue-57 30 1 the the DET issue-57 30 2 main main ADJ issue-57 30 3 ukrainian ukrainian ADJ issue-57 30 4 scientists scientist NOUN issue-57 30 5 on on ADP issue-57 30 6 researching research VERB issue-57 30 7 tax tax NOUN issue-57 30 8 security security NOUN issue-57 30 9 are be AUX issue-57 30 10 baranovskiy baranovskiy NOUN issue-57 30 11 , , PUNCT issue-57 30 12 berezhna berezhna NOUN issue-57 30 13 , , PUNCT issue-57 30 14 belostotskiy belostotskiy NOUN issue-57 30 15 , , PUNCT issue-57 30 16 ishchenko ishchenko ADJ issue-57 30 17 , , PUNCT issue-57 30 18 zadorozhniy zadorozhniy ADJ issue-57 30 19 , , PUNCT issue-57 30 20 martyniuk martyniuk NOUN issue-57 30 21 , , PUNCT issue-57 30 22 poljanska poljanska NOUN issue-57 30 23 , , PUNCT issue-57 30 24 sokolovka sokolovka NOUN issue-57 30 25 , , PUNCT issue-57 30 26 and and CCONJ issue-57 30 27 among among ADP issue-57 30 28 foreign foreign ADJ issue-57 30 29 authors author NOUN issue-57 30 30 – – PUNCT issue-57 30 31 arefiev arefiev ADV issue-57 30 32 , , PUNCT issue-57 30 33 kashin kashin INTJ issue-57 30 34 , , PUNCT issue-57 30 35 ponomariev ponomariev NOUN issue-57 30 36 , , PUNCT issue-57 30 37 timofeev timofeev NOUN issue-57 30 38 and and CCONJ issue-57 30 39 tikhonov tikhonov NOUN issue-57 30 40 . . PUNCT issue-57 31 1 however however ADV issue-57 31 2 , , PUNCT issue-57 31 3 despite despite SCONJ issue-57 31 4 considerable considerable ADJ issue-57 31 5 researches research NOUN issue-57 31 6 in in ADP issue-57 31 7 tax tax NOUN issue-57 31 8 security security NOUN issue-57 31 9 , , PUNCT issue-57 31 10 still still ADV issue-57 31 11 more more ADJ issue-57 31 12 attention attention NOUN issue-57 31 13 should should AUX issue-57 31 14 be be AUX issue-57 31 15 paid pay VERB issue-57 31 16 to to ADP issue-57 31 17 the the DET issue-57 31 18 research research NOUN issue-57 31 19 of of ADP issue-57 31 20 its its PRON issue-57 31 21 fundamental fundamental ADJ issue-57 31 22 characteristics characteristic NOUN issue-57 31 23 , , PUNCT issue-57 31 24 threats threat NOUN issue-57 31 25 , , PUNCT issue-57 31 26 risks risk NOUN issue-57 31 27 , , PUNCT issue-57 31 28 and and CCONJ issue-57 31 29 protect protect VERB issue-57 31 30 the the DET issue-57 31 31 interests interest NOUN issue-57 31 32 . . PUNCT issue-57 32 1 baltic baltic PROPN issue-57 32 2 journal journal PROPN issue-57 32 3 of of ADP issue-57 32 4 economic economic ADJ issue-57 32 5 studies study NOUN issue-57 32 6 26 26 NUM issue-57 32 7 vol vol NOUN issue-57 32 8 . . PROPN issue-57 33 1 2 2 NUM issue-57 33 2 , , PUNCT issue-57 33 3 no no INTJ issue-57 33 4 . . NOUN issue-57 33 5 1 1 NUM issue-57 33 6 , , PUNCT issue-57 33 7 2016 2016 NUM issue-57 33 8 2 2 NUM issue-57 33 9 . . PUNCT issue-57 34 1 economic economic ADJ issue-57 34 2 , , PUNCT issue-57 34 3 legal legal ADJ issue-57 34 4 and and CCONJ issue-57 34 5 social social ADJ issue-57 34 6 aspects aspect NOUN issue-57 34 7 of of ADP issue-57 34 8 the the DET issue-57 34 9 term term NOUN issue-57 34 10 “ " PUNCT issue-57 34 11 tax tax NOUN issue-57 34 12 security security NOUN issue-57 34 13 ” " PUNCT issue-57 34 14 after after ADP issue-57 34 15 some some DET issue-57 34 16 investigation investigation NOUN issue-57 34 17 , , PUNCT issue-57 34 18 the the DET issue-57 34 19 essence essence NOUN issue-57 34 20 of of ADP issue-57 34 21 " " PUNCT issue-57 34 22 tax tax NOUN issue-57 34 23 security security NOUN issue-57 34 24 " " PUNCT issue-57 34 25 we we PRON issue-57 34 26 can can AUX issue-57 34 27 say say VERB issue-57 34 28 that that SCONJ issue-57 34 29 the the DET issue-57 34 30 scientists scientist NOUN issue-57 34 31 understand understand VERB issue-57 34 32 it it PRON issue-57 34 33 as as ADP issue-57 34 34 a a DET issue-57 34 35 form form NOUN issue-57 34 36 of of ADP issue-57 34 37 security security NOUN issue-57 34 38 that that PRON issue-57 34 39 must must AUX issue-57 34 40 ensure ensure VERB issue-57 34 41 the the DET issue-57 34 42 conditions condition NOUN issue-57 34 43 of of ADP issue-57 34 44 interaction interaction NOUN issue-57 34 45 between between ADP issue-57 34 46 state state NOUN issue-57 34 47 , , PUNCT issue-57 34 48 business business NOUN issue-57 34 49 entities entity NOUN issue-57 34 50 and and CCONJ issue-57 34 51 individuals individual NOUN issue-57 34 52 in in ADP issue-57 34 53 order order NOUN issue-57 34 54 to to PART issue-57 34 55 achieve achieve VERB issue-57 34 56 the the DET issue-57 34 57 principle principle NOUN issue-57 34 58 of of ADP issue-57 34 59 mutual mutual ADJ issue-57 34 60 responsibility responsibility NOUN issue-57 34 61 of of ADP issue-57 34 62 management management NOUN issue-57 34 63 . . PUNCT issue-57 35 1 the the DET issue-57 35 2 complexity complexity NOUN issue-57 35 3 of of ADP issue-57 35 4 this this DET issue-57 35 5 term term NOUN issue-57 35 6 is be AUX issue-57 35 7 that that SCONJ issue-57 35 8 the the DET issue-57 35 9 authors author NOUN issue-57 35 10 define define VERB issue-57 35 11 different different ADJ issue-57 35 12 features feature NOUN issue-57 35 13 to to ADP issue-57 35 14 this this DET issue-57 35 15 category category NOUN issue-57 35 16 ( ( PUNCT issue-57 35 17 ishchenko ishchenko NOUN issue-57 35 18 , , PUNCT issue-57 35 19 2012 2012 NUM issue-57 35 20 ) ) PUNCT issue-57 35 21 . . PUNCT issue-57 36 1 firstly firstly ADV issue-57 36 2 , , PUNCT issue-57 36 3 the the DET issue-57 36 4 tax tax NOUN issue-57 36 5 security security NOUN issue-57 36 6 characterizes characterize VERB issue-57 36 7 the the DET issue-57 36 8 security security NOUN issue-57 36 9 protecting protecting NOUN issue-57 36 10 of of ADP issue-57 36 11 taxpayers taxpayer NOUN issue-57 36 12 interests interest NOUN issue-57 36 13 and and CCONJ issue-57 36 14 those those PRON issue-57 36 15 who who PRON issue-57 36 16 distribute distribute VERB issue-57 36 17 gross gross ADJ issue-57 36 18 domestic domestic ADJ issue-57 36 19 product product NOUN issue-57 36 20 through through ADP issue-57 36 21 taxation taxation NOUN issue-57 36 22 . . PUNCT issue-57 37 1 second second ADJ issue-57 37 2 , , PUNCT issue-57 37 3 the the DET issue-57 37 4 ability ability NOUN issue-57 37 5 of of ADP issue-57 37 6 the the DET issue-57 37 7 system system NOUN issue-57 37 8 is be AUX issue-57 37 9 to to PART issue-57 37 10 perform perform VERB issue-57 37 11 its its PRON issue-57 37 12 functions function NOUN issue-57 37 13 in in ADP issue-57 37 14 time time NOUN issue-57 37 15 and and CCONJ issue-57 37 16 to to PART issue-57 37 17 respond respond VERB issue-57 37 18 to to ADP issue-57 37 19 any any DET issue-57 37 20 changes change NOUN issue-57 37 21 . . PUNCT issue-57 38 1 third third ADJ issue-57 38 2 , , PUNCT issue-57 38 3 the the DET issue-57 38 4 ability ability NOUN issue-57 38 5 and and CCONJ issue-57 38 6 capacity capacity NOUN issue-57 38 7 to to PART issue-57 38 8 respond respond VERB issue-57 38 9 to to ADP issue-57 38 10 the the DET issue-57 38 11 risks risk NOUN issue-57 38 12 and and CCONJ issue-57 38 13 hazards hazard NOUN issue-57 38 14 , , PUNCT issue-57 38 15 eliminate eliminate VERB issue-57 38 16 , , PUNCT issue-57 38 17 minimize minimize VERB issue-57 38 18 , , PUNCT issue-57 38 19 accept accept VERB issue-57 38 20 or or CCONJ issue-57 38 21 ignore ignore VERB issue-57 38 22 their their PRON issue-57 38 23 impact impact NOUN issue-57 38 24 on on ADP issue-57 38 25 the the DET issue-57 38 26 tax tax NOUN issue-57 38 27 security security NOUN issue-57 38 28 of of ADP issue-57 38 29 all all DET issue-57 38 30 counter counter NOUN issue-57 38 31 - - NOUN issue-57 38 32 parties party NOUN issue-57 38 33 . . PUNCT issue-57 39 1 it it PRON issue-57 39 2 is be AUX issue-57 39 3 necessary necessary ADJ issue-57 39 4 to to PART issue-57 39 5 examine examine VERB issue-57 39 6 thoroughly thoroughly ADV issue-57 39 7 this this DET issue-57 39 8 economic economic ADJ issue-57 39 9 term term NOUN issue-57 39 10 , , PUNCT issue-57 39 11 namely namely ADV issue-57 39 12 to to PART issue-57 39 13 analyse analyse VERB issue-57 39 14 the the DET issue-57 39 15 economic economic ADJ issue-57 39 16 , , PUNCT issue-57 39 17 social social ADJ issue-57 39 18 and and CCONJ issue-57 39 19 legal legal ADJ issue-57 39 20 nature nature NOUN issue-57 39 21 of of ADP issue-57 39 22 its its PRON issue-57 39 23 existence existence NOUN issue-57 39 24 . . PUNCT issue-57 40 1 this this PRON issue-57 40 2 will will AUX issue-57 40 3 allow allow VERB issue-57 40 4 characterizing characterize VERB issue-57 40 5 the the DET issue-57 40 6 concept concept NOUN issue-57 40 7 of of ADP issue-57 40 8 " " PUNCT issue-57 40 9 tax tax NOUN issue-57 40 10 security security NOUN issue-57 40 11 " " PUNCT issue-57 40 12 , , PUNCT issue-57 40 13 its its PRON issue-57 40 14 characteristics characteristic NOUN issue-57 40 15 and and CCONJ issue-57 40 16 principles principle NOUN issue-57 40 17 of of ADP issue-57 40 18 its its PRON issue-57 40 19 functioning functioning NOUN issue-57 40 20 . . PUNCT issue-57 41 1 the the DET issue-57 41 2 economic economic ADJ issue-57 41 3 aspect aspect NOUN issue-57 41 4 of of ADP issue-57 41 5 tax tax NOUN issue-57 41 6 security security NOUN issue-57 41 7 means mean VERB issue-57 41 8 the the DET issue-57 41 9 level level NOUN issue-57 41 10 of of ADP issue-57 41 11 fullness fullness ADJ issue-57 41 12 budget budget NOUN issue-57 41 13 financial financial ADJ issue-57 41 14 resources resource NOUN issue-57 41 15 , , PUNCT issue-57 41 16 which which PRON issue-57 41 17 affects affect VERB issue-57 41 18 by by ADP issue-57 41 19 a a DET issue-57 41 20 number number NOUN issue-57 41 21 of of ADP issue-57 41 22 factors factor NOUN issue-57 41 23 : : PUNCT issue-57 41 24 the the DET issue-57 41 25 level level NOUN issue-57 41 26 of of ADP issue-57 41 27 economic economic ADJ issue-57 41 28 development development NOUN issue-57 41 29 , , PUNCT issue-57 41 30 growth growth NOUN issue-57 41 31 of of ADP issue-57 41 32 gross gross ADJ issue-57 41 33 domestic domestic ADJ issue-57 41 34 product product NOUN issue-57 41 35 , , PUNCT issue-57 41 36 inflation inflation NOUN issue-57 41 37 , , PUNCT issue-57 41 38 the the DET issue-57 41 39 tax tax NOUN issue-57 41 40 burden burden NOUN issue-57 41 41 on on ADP issue-57 41 42 economic economic ADJ issue-57 41 43 entities entity NOUN issue-57 41 44 involved involve VERB issue-57 41 45 in in ADP issue-57 41 46 reproduction reproduction NOUN issue-57 41 47 . . PUNCT issue-57 42 1 for for ADP issue-57 42 2 better well ADJ issue-57 42 3 understanding understanding NOUN issue-57 42 4 of of ADP issue-57 42 5 this this DET issue-57 42 6 aspect aspect NOUN issue-57 42 7 , , PUNCT issue-57 42 8 you you PRON issue-57 42 9 need need VERB issue-57 42 10 to to PART issue-57 42 11 understand understand VERB issue-57 42 12 what what PRON issue-57 42 13 does do AUX issue-57 42 14 tax tax NOUN issue-57 42 15 efficiency efficiency NOUN issue-57 42 16 mean mean VERB issue-57 42 17 and and CCONJ issue-57 42 18 how how SCONJ issue-57 42 19 does do AUX issue-57 42 20 it it PRON issue-57 42 21 level level NOUN issue-57 42 22 determined determine VERB issue-57 42 23 . . PUNCT issue-57 43 1 theoretically theoretically ADV issue-57 43 2 , , PUNCT issue-57 43 3 the the DET issue-57 43 4 tax tax NOUN issue-57 43 5 system system NOUN issue-57 43 6 should should AUX issue-57 43 7 not not PART issue-57 43 8 prevent prevent VERB issue-57 43 9 people people NOUN issue-57 43 10 to to PART issue-57 43 11 allocate allocate VERB issue-57 43 12 their their PRON issue-57 43 13 time time NOUN issue-57 43 14 and and CCONJ issue-57 43 15 resources resource NOUN issue-57 43 16 in in ADP issue-57 43 17 a a DET issue-57 43 18 way way NOUN issue-57 43 19 that that PRON issue-57 43 20 gave give VERB issue-57 43 21 them they PRON issue-57 43 22 the the DET issue-57 43 23 most most ADJ issue-57 43 24 benefit benefit NOUN issue-57 43 25 . . PUNCT issue-57 44 1 taxes taxis NOUN issue-57 44 2 that that PRON issue-57 44 3 satisfy satisfy VERB issue-57 44 4 this this DET issue-57 44 5 condition condition NOUN issue-57 44 6 , , PUNCT issue-57 44 7 called call VERB issue-57 44 8 neutral neutral ADJ issue-57 44 9 taxes taxis NOUN issue-57 44 10 – – PUNCT issue-57 44 11 that that PRON issue-57 44 12 taxes taxis NOUN issue-57 44 13 do do AUX issue-57 44 14 not not PART issue-57 44 15 undermine undermine VERB issue-57 44 16 the the DET issue-57 44 17 structure structure NOUN issue-57 44 18 of of ADP issue-57 44 19 consumer consumer NOUN issue-57 44 20 spending spending NOUN issue-57 44 21 , , PUNCT issue-57 44 22 manufacturing manufacturing NOUN issue-57 44 23 in in ADP issue-57 44 24 firms firm NOUN issue-57 44 25 , , PUNCT issue-57 44 26 they they PRON issue-57 44 27 do do AUX issue-57 44 28 not not PART issue-57 44 29 push push VERB issue-57 44 30 individuals individual NOUN issue-57 44 31 and and CCONJ issue-57 44 32 companies company NOUN issue-57 44 33 to to PART issue-57 44 34 avoid avoid VERB issue-57 44 35 paying pay VERB issue-57 44 36 taxes taxis NOUN issue-57 44 37 and and CCONJ issue-57 44 38 do do AUX issue-57 44 39 not not PART issue-57 44 40 create create VERB issue-57 44 41 unnecessary unnecessary ADJ issue-57 44 42 tax tax NOUN issue-57 44 43 burden burden NOUN issue-57 44 44 . . PUNCT issue-57 45 1 a a DET issue-57 45 2 neutral neutral ADJ issue-57 45 3 tax tax NOUN issue-57 45 4 is be AUX issue-57 45 5 not not PART issue-57 45 6 pushing push VERB issue-57 45 7 people people NOUN issue-57 45 8 to to PART issue-57 45 9 spend spend VERB issue-57 45 10 more more ADJ issue-57 45 11 of of ADP issue-57 45 12 their their PRON issue-57 45 13 resources resource NOUN issue-57 45 14 on on ADP issue-57 45 15 business business NOUN issue-57 45 16 trips trip NOUN issue-57 45 17 , , PUNCT issue-57 45 18 medical medical ADJ issue-57 45 19 care care NOUN issue-57 45 20 , , PUNCT issue-57 45 21 reduce reduce VERB issue-57 45 22 the the DET issue-57 45 23 cost cost NOUN issue-57 45 24 of of ADP issue-57 45 25 food food NOUN issue-57 45 26 and and CCONJ issue-57 45 27 clothing clothing NOUN issue-57 45 28 just just ADV issue-57 45 29 because because SCONJ issue-57 45 30 a a DET issue-57 45 31 business business NOUN issue-57 45 32 trip trip NOUN issue-57 45 33 or or CCONJ issue-57 45 34 medical medical ADJ issue-57 45 35 services service NOUN issue-57 45 36 , , PUNCT issue-57 45 37 for for ADP issue-57 45 38 example example NOUN issue-57 45 39 , , PUNCT issue-57 45 40 is be AUX issue-57 45 41 not not PART issue-57 45 42 taxed tax VERB issue-57 45 43 , , PUNCT issue-57 45 44 and and CCONJ issue-57 45 45 clothes clothe NOUN issue-57 45 46 and and CCONJ issue-57 45 47 foodstuffs foodstuff NOUN issue-57 45 48 are be AUX issue-57 45 49 taxed tax VERB issue-57 45 50 . . PUNCT issue-57 46 1 taxes taxis NOUN issue-57 46 2 should should AUX issue-57 46 3 not not PART issue-57 46 4 force force VERB issue-57 46 5 people people NOUN issue-57 46 6 and and CCONJ issue-57 46 7 businesses business NOUN issue-57 46 8 to to PART issue-57 46 9 spend spend VERB issue-57 46 10 more more ADJ issue-57 46 11 time time NOUN issue-57 46 12 and and CCONJ issue-57 46 13 money money NOUN issue-57 46 14 in in ADP issue-57 46 15 search search NOUN issue-57 46 16 of of ADP issue-57 46 17 investment investment NOUN issue-57 46 18 , , PUNCT issue-57 46 19 which which PRON issue-57 46 20 seems seem VERB issue-57 46 21 to to PART issue-57 46 22 reduce reduce VERB issue-57 46 23 the the DET issue-57 46 24 tax tax NOUN issue-57 46 25 burden burden NOUN issue-57 46 26 . . PUNCT issue-57 47 1 the the DET issue-57 47 2 effectiveness effectiveness NOUN issue-57 47 3 of of ADP issue-57 47 4 taxes taxis NOUN issue-57 47 5 can can AUX issue-57 47 6 show show VERB issue-57 47 7 by by ADP issue-57 47 8 the the DET issue-57 47 9 ratio ratio NOUN issue-57 47 10 of of ADP issue-57 47 11 costs cost NOUN issue-57 47 12 and and CCONJ issue-57 47 13 results result NOUN issue-57 47 14 . . PUNCT issue-57 48 1 the the DET issue-57 48 2 results result NOUN issue-57 48 3 can can AUX issue-57 48 4 considered consider VERB issue-57 48 5 as as ADP issue-57 48 6 the the DET issue-57 48 7 amount amount NOUN issue-57 48 8 of of ADP issue-57 48 9 taxes taxis NOUN issue-57 48 10 collected collect VERB issue-57 48 11 by by ADP issue-57 48 12 the the DET issue-57 48 13 state state NOUN issue-57 48 14 budget budget NOUN issue-57 48 15 , , PUNCT issue-57 48 16 expenditures expenditure NOUN issue-57 48 17 – – PUNCT issue-57 48 18 funds fund NOUN issue-57 48 19 for for ADP issue-57 48 20 levying levy VERB issue-57 48 21 these these DET issue-57 48 22 taxes taxis NOUN issue-57 48 23 . . PUNCT issue-57 49 1 on on ADP issue-57 49 2 the the DET issue-57 49 3 other other ADJ issue-57 49 4 hand hand NOUN issue-57 49 5 , , PUNCT issue-57 49 6 if if SCONJ issue-57 49 7 the the DET issue-57 49 8 payer payer NOUN issue-57 49 9 has have AUX issue-57 49 10 paid pay VERB issue-57 49 11 a a DET issue-57 49 12 large large ADJ issue-57 49 13 sum sum NOUN issue-57 49 14 of of ADP issue-57 49 15 taxes taxis NOUN issue-57 49 16 , , PUNCT issue-57 49 17 it it PRON issue-57 49 18 may may AUX issue-57 49 19 cause cause VERB issue-57 49 20 a a DET issue-57 49 21 decrease decrease NOUN issue-57 49 22 in in ADP issue-57 49 23 the the DET issue-57 49 24 activity activity NOUN issue-57 49 25 of of ADP issue-57 49 26 entrepreneurs entrepreneur NOUN issue-57 49 27 and and CCONJ issue-57 49 28 investors investor NOUN issue-57 49 29 or or CCONJ issue-57 49 30 business business NOUN issue-57 49 31 may may AUX issue-57 49 32 shift shift VERB issue-57 49 33 into into ADP issue-57 49 34 shadow shadow NOUN issue-57 49 35 that that PRON issue-57 49 36 subsequently subsequently ADV issue-57 49 37 leads lead VERB issue-57 49 38 to to ADP issue-57 49 39 a a DET issue-57 49 40 reduction reduction NOUN issue-57 49 41 in in ADP issue-57 49 42 tax tax NOUN issue-57 49 43 revenue revenue NOUN issue-57 49 44 ( ( PUNCT issue-57 49 45 kashin kashin PROPN issue-57 49 46 , , PUNCT issue-57 49 47 2008 2008 NUM issue-57 49 48 ) ) PUNCT issue-57 49 49 . . PUNCT issue-57 50 1 the the DET issue-57 50 2 legal legal ADJ issue-57 50 3 aspect aspect NOUN issue-57 50 4 means mean VERB issue-57 50 5 the the DET issue-57 50 6 control control NOUN issue-57 50 7 of of ADP issue-57 50 8 the the DET issue-57 50 9 tax tax NOUN issue-57 50 10 system system NOUN issue-57 50 11 , , PUNCT issue-57 50 12 creating create VERB issue-57 50 13 conditions condition NOUN issue-57 50 14 for for ADP issue-57 50 15 fair fair ADJ issue-57 50 16 taxation taxation NOUN issue-57 50 17 of of ADP issue-57 50 18 social social ADJ issue-57 50 19 reproduction reproduction NOUN issue-57 50 20 and and CCONJ issue-57 50 21 declarations declaration NOUN issue-57 50 22 in in ADP issue-57 50 23 terms term NOUN issue-57 50 24 of of ADP issue-57 50 25 laws law NOUN issue-57 50 26 . . PUNCT issue-57 51 1 in in ADP issue-57 51 2 addition addition NOUN issue-57 51 3 , , PUNCT issue-57 51 4 abuse abuse NOUN issue-57 51 5 in in ADP issue-57 51 6 the the DET issue-57 51 7 distribution distribution NOUN issue-57 51 8 of of ADP issue-57 51 9 the the DET issue-57 51 10 budget budget NOUN issue-57 51 11 can can AUX issue-57 51 12 be be AUX issue-57 51 13 minimized minimize VERB issue-57 51 14 through through ADP issue-57 51 15 regulated regulated ADJ issue-57 51 16 provisions provision NOUN issue-57 51 17 . . PUNCT issue-57 52 1 however however ADV issue-57 52 2 , , PUNCT issue-57 52 3 it it PRON issue-57 52 4 is be AUX issue-57 52 5 difficult difficult ADJ issue-57 52 6 to to PART issue-57 52 7 avoid avoid VERB issue-57 52 8 table table NOUN issue-57 52 9 1 1 NUM issue-57 52 10 the the DET issue-57 52 11 main main ADJ issue-57 52 12 risks risk NOUN issue-57 52 13 , , PUNCT issue-57 52 14 threats threat NOUN issue-57 52 15 , , PUNCT issue-57 52 16 expectations expectation NOUN issue-57 52 17 and and CCONJ issue-57 52 18 results result NOUN issue-57 52 19 for for ADP issue-57 52 20 tax tax NOUN issue-57 52 21 security security NOUN issue-57 52 22 risks risk VERB issue-57 52 23 threats threat NOUN issue-57 52 24 for for ADP issue-57 52 25 the the DET issue-57 52 26 state state NOUN issue-57 52 27 : : PUNCT issue-57 53 1 1 1 X issue-57 53 2 . . X issue-57 53 3 the the DET issue-57 53 4 inability inability NOUN issue-57 53 5 to to PART issue-57 53 6 obtain obtain VERB issue-57 53 7 the the DET issue-57 53 8 planned plan VERB issue-57 53 9 volume volume NOUN issue-57 53 10 of of ADP issue-57 53 11 tax tax NOUN issue-57 53 12 revenues revenue NOUN issue-57 53 13 ; ; PUNCT issue-57 53 14 2 2 X issue-57 53 15 . . X issue-57 53 16 inability inability NOUN issue-57 53 17 to to PART issue-57 53 18 perform perform VERB issue-57 53 19 their their PRON issue-57 53 20 functions function NOUN issue-57 53 21 ; ; PUNCT issue-57 53 22 3 3 X issue-57 53 23 . . X issue-57 54 1 the the DET issue-57 54 2 increase increase NOUN issue-57 54 3 of of ADP issue-57 54 4 the the DET issue-57 54 5 budget budget NOUN issue-57 54 6 deficit deficit NOUN issue-57 54 7 due due ADP issue-57 54 8 to to ADP issue-57 54 9 a a DET issue-57 54 10 shortfall shortfall NOUN issue-57 54 11 in in ADP issue-57 54 12 tax tax NOUN issue-57 54 13 payments payment NOUN issue-57 54 14 ; ; PUNCT issue-57 54 15 4 4 X issue-57 54 16 . . X issue-57 55 1 the the DET issue-57 55 2 increase increase NOUN issue-57 55 3 of of ADP issue-57 55 4 tax tax NOUN issue-57 55 5 offenses offense NOUN issue-57 55 6 and and CCONJ issue-57 55 7 abuses abuse NOUN issue-57 55 8 . . PUNCT issue-57 56 1 for for ADP issue-57 56 2 taxpayers taxpayer NOUN issue-57 56 3 : : PUNCT issue-57 56 4 1 1 X issue-57 56 5 . . PUNCT issue-57 56 6 tax tax NOUN issue-57 56 7 pressure pressure NOUN issue-57 56 8 increase increase NOUN issue-57 56 9 ; ; PUNCT issue-57 56 10 2 2 X issue-57 56 11 . . X issue-57 56 12 the the DET issue-57 56 13 complexity complexity NOUN issue-57 56 14 of of ADP issue-57 56 15 the the DET issue-57 56 16 taxation taxation NOUN issue-57 56 17 ; ; PUNCT issue-57 56 18 3 3 X issue-57 56 19 . . X issue-57 56 20 penalties penalty NOUN issue-57 56 21 for for ADP issue-57 56 22 late late ADJ issue-57 56 23 payment payment NOUN issue-57 56 24 of of ADP issue-57 56 25 taxes taxis NOUN issue-57 56 26 , , PUNCT issue-57 56 27 because because SCONJ issue-57 56 28 of of ADP issue-57 56 29 the the DET issue-57 56 30 complexity complexity NOUN issue-57 56 31 of of ADP issue-57 56 32 the the DET issue-57 56 33 tax tax NOUN issue-57 56 34 system system NOUN issue-57 56 35 ; ; PUNCT issue-57 56 36 4 4 X issue-57 56 37 . . X issue-57 57 1 the the DET issue-57 57 2 suspension suspension NOUN issue-57 57 3 of of ADP issue-57 57 4 business business NOUN issue-57 57 5 . . PUNCT issue-57 58 1 for for ADP issue-57 58 2 the the DET issue-57 58 3 state state NOUN issue-57 58 4 : : PUNCT issue-57 58 5 1 1 X issue-57 58 6 . . X issue-57 58 7 the the DET issue-57 58 8 tax tax NOUN issue-57 58 9 evasion evasion NOUN issue-57 58 10 ; ; PUNCT issue-57 58 11 2 2 X issue-57 58 12 . . X issue-57 58 13 the the DET issue-57 58 14 inefficient inefficient ADJ issue-57 58 15 use use NOUN issue-57 58 16 of of ADP issue-57 58 17 collected collect VERB issue-57 58 18 taxes taxis NOUN issue-57 58 19 ; ; PUNCT issue-57 58 20 3 3 X issue-57 58 21 . . X issue-57 58 22 the the DET issue-57 58 23 increase increase NOUN issue-57 58 24 in in ADP issue-57 58 25 administration administration NOUN issue-57 58 26 costs cost NOUN issue-57 58 27 ; ; PUNCT issue-57 58 28 4 4 X issue-57 58 29 . . X issue-57 59 1 the the DET issue-57 59 2 lack lack NOUN issue-57 59 3 of of ADP issue-57 59 4 tax tax NOUN issue-57 59 5 culture culture NOUN issue-57 59 6 ; ; PUNCT issue-57 59 7 5 5 X issue-57 59 8 . . PUNCT issue-57 60 1 the the DET issue-57 60 2 constant constant ADJ issue-57 60 3 changes change NOUN issue-57 60 4 in in ADP issue-57 60 5 legislation legislation NOUN issue-57 60 6 .. .. PUNCT issue-57 60 7 for for ADP issue-57 60 8 taxpayers taxpayer NOUN issue-57 60 9 : : PUNCT issue-57 60 10 1 1 X issue-57 60 11 . . X issue-57 60 12 excessive excessive ADJ issue-57 60 13 supervision supervision NOUN issue-57 60 14 of of ADP issue-57 60 15 regulatory regulatory ADJ issue-57 60 16 bodies body NOUN issue-57 60 17 ; ; PUNCT issue-57 60 18 2 2 X issue-57 60 19 . . X issue-57 60 20 unfair unfair ADJ issue-57 60 21 amount amount NOUN issue-57 60 22 of of ADP issue-57 60 23 tax tax NOUN issue-57 60 24 burden burden NOUN issue-57 60 25 among among ADP issue-57 60 26 the the DET issue-57 60 27 various various ADJ issue-57 60 28 levels level NOUN issue-57 60 29 of of ADP issue-57 60 30 business business NOUN issue-57 60 31 entities entity NOUN issue-57 60 32 ; ; PUNCT issue-57 60 33 3 3 X issue-57 60 34 . . X issue-57 61 1 the the DET issue-57 61 2 growth growth NOUN issue-57 61 3 of of ADP issue-57 61 4 the the DET issue-57 61 5 shadow shadow NOUN issue-57 61 6 economy economy NOUN issue-57 61 7 ; ; PUNCT issue-57 61 8 4 4 X issue-57 61 9 . . X issue-57 61 10 capital capital NOUN issue-57 61 11 flowing flow VERB issue-57 61 12 abroad abroad ADV issue-57 61 13 . . PUNCT issue-57 62 1 opportunities opportunity NOUN issue-57 62 2 results result VERB issue-57 62 3 for for ADP issue-57 62 4 the the DET issue-57 62 5 state state NOUN issue-57 62 6 : : PUNCT issue-57 62 7 1 1 X issue-57 62 8 . . NOUN issue-57 62 9 timely timely ADJ issue-57 62 10 and and CCONJ issue-57 62 11 full full ADJ issue-57 62 12 payment payment NOUN issue-57 62 13 of of ADP issue-57 62 14 taxes taxis NOUN issue-57 62 15 by by ADP issue-57 62 16 the the DET issue-57 62 17 business business NOUN issue-57 62 18 entities entity NOUN issue-57 62 19 ; ; PUNCT issue-57 62 20 2 2 X issue-57 62 21 . . X issue-57 62 22 creating create VERB issue-57 62 23 conditions condition NOUN issue-57 62 24 to to PART issue-57 62 25 encourage encourage VERB issue-57 62 26 households household NOUN issue-57 62 27 ; ; PUNCT issue-57 63 1 3 3 X issue-57 63 2 . . X issue-57 64 1 the the DET issue-57 64 2 existence existence NOUN issue-57 64 3 of of ADP issue-57 64 4 an an DET issue-57 64 5 effective effective ADJ issue-57 64 6 tax tax NOUN issue-57 64 7 system system NOUN issue-57 64 8 and and CCONJ issue-57 64 9 tax tax NOUN issue-57 64 10 sharing sharing NOUN issue-57 64 11 ; ; PUNCT issue-57 64 12 4 4 X issue-57 64 13 . . X issue-57 64 14 regulation regulation NOUN issue-57 64 15 of of ADP issue-57 64 16 the the DET issue-57 64 17 tax tax NOUN issue-57 64 18 collection collection NOUN issue-57 64 19 mechanism mechanism NOUN issue-57 64 20 and and CCONJ issue-57 64 21 developing develop VERB issue-57 64 22 effective effective ADJ issue-57 64 23 methods method NOUN issue-57 64 24 of of ADP issue-57 64 25 dealing deal VERB issue-57 64 26 with with ADP issue-57 64 27 tax tax NOUN issue-57 64 28 evasion evasion NOUN issue-57 64 29 . . PUNCT issue-57 65 1 for for ADP issue-57 65 2 taxpayers taxpayer NOUN issue-57 65 3 : : PUNCT issue-57 65 4 1 1 X issue-57 65 5 . . PUNCT issue-57 65 6 the the DET issue-57 65 7 ability ability NOUN issue-57 65 8 to to PART issue-57 65 9 pay pay VERB issue-57 65 10 taxes taxis NOUN issue-57 65 11 on on ADP issue-57 65 12 time time NOUN issue-57 65 13 and and CCONJ issue-57 65 14 fully fully ADV issue-57 65 15 ; ; PUNCT issue-57 65 16 2 2 X issue-57 65 17 . . NOUN issue-57 65 18 transparent transparent ADJ issue-57 65 19 and and CCONJ issue-57 65 20 efficient efficient ADJ issue-57 65 21 allocation allocation NOUN issue-57 65 22 of of ADP issue-57 65 23 collected collect VERB issue-57 65 24 budget budget NOUN issue-57 65 25 funds fund NOUN issue-57 65 26 ; ; PUNCT issue-57 65 27 3 3 X issue-57 65 28 . . X issue-57 66 1 the the DET issue-57 66 2 increase increase NOUN issue-57 66 3 of of ADP issue-57 66 4 tax tax NOUN issue-57 66 5 culture culture NOUN issue-57 66 6 by by ADP issue-57 66 7 business business NOUN issue-57 66 8 entities entity NOUN issue-57 66 9 and and CCONJ issue-57 66 10 consumers consumer NOUN issue-57 66 11 ; ; PUNCT issue-57 66 12 4 4 X issue-57 66 13 . . X issue-57 66 14 creating create VERB issue-57 66 15 incentives incentive NOUN issue-57 66 16 for for ADP issue-57 66 17 small small ADJ issue-57 66 18 business business NOUN issue-57 66 19 . . PUNCT issue-57 67 1 for for ADP issue-57 67 2 the the DET issue-57 67 3 state state NOUN issue-57 67 4 : : PUNCT issue-57 67 5 1 1 X issue-57 67 6 . . PUNCT issue-57 67 7 reduce reduce VERB issue-57 67 8 management management NOUN issue-57 67 9 costs cost NOUN issue-57 67 10 and and CCONJ issue-57 67 11 taxes taxis NOUN issue-57 67 12 ; ; PUNCT issue-57 67 13 2 2 X issue-57 67 14 . . X issue-57 67 15 determine determine VERB issue-57 67 16 the the DET issue-57 67 17 optimal optimal ADJ issue-57 67 18 conditions condition NOUN issue-57 67 19 of of ADP issue-57 67 20 taxation taxation NOUN issue-57 67 21 of of ADP issue-57 67 22 business business NOUN issue-57 67 23 entities entity NOUN issue-57 67 24 ; ; PUNCT issue-57 67 25 3 3 X issue-57 67 26 . . X issue-57 67 27 develop develop VERB issue-57 67 28 an an DET issue-57 67 29 effective effective ADJ issue-57 67 30 relationship relationship NOUN issue-57 67 31 between between ADP issue-57 67 32 the the DET issue-57 67 33 amount amount NOUN issue-57 67 34 of of ADP issue-57 67 35 taxes taxis NOUN issue-57 67 36 and and CCONJ issue-57 67 37 the the DET issue-57 67 38 size size NOUN issue-57 67 39 of of ADP issue-57 67 40 tax tax NOUN issue-57 67 41 benefits benefit NOUN issue-57 67 42 ; ; PUNCT issue-57 67 43 4 4 X issue-57 67 44 . . X issue-57 67 45 prevent prevent VERB issue-57 67 46 regular regular ADJ issue-57 67 47 changes change NOUN issue-57 67 48 to to ADP issue-57 67 49 the the DET issue-57 67 50 legislation legislation NOUN issue-57 67 51 . . PUNCT issue-57 68 1 for for ADP issue-57 68 2 taxpayers taxpayer NOUN issue-57 68 3 : : PUNCT issue-57 68 4 1 1 X issue-57 68 5 . . X issue-57 68 6 transparency transparency NOUN issue-57 68 7 and and CCONJ issue-57 68 8 clarity clarity NOUN issue-57 68 9 of of ADP issue-57 68 10 tax tax NOUN issue-57 68 11 reporting reporting NOUN issue-57 68 12 for for ADP issue-57 68 13 business business NOUN issue-57 68 14 entities entity NOUN issue-57 68 15 ; ; PUNCT issue-57 68 16 2 2 X issue-57 68 17 . . X issue-57 68 18 justice justice NOUN issue-57 68 19 in in ADP issue-57 68 20 resolving resolve VERB issue-57 68 21 disputes dispute NOUN issue-57 68 22 and and CCONJ issue-57 68 23 controversies controversy NOUN issue-57 68 24 between between ADP issue-57 68 25 public public ADJ issue-57 68 26 authorities authority NOUN issue-57 68 27 and and CCONJ issue-57 68 28 business business NOUN issue-57 68 29 entities entity NOUN issue-57 68 30 ; ; PUNCT issue-57 68 31 3 3 X issue-57 68 32 . . NOUN issue-57 68 33 simplification simplification NOUN issue-57 68 34 of of ADP issue-57 68 35 tax tax NOUN issue-57 68 36 control control NOUN issue-57 68 37 for for ADP issue-57 68 38 business business NOUN issue-57 68 39 entities entity NOUN issue-57 68 40 by by ADP issue-57 68 41 reducing reduce VERB issue-57 68 42 the the DET issue-57 68 43 number number NOUN issue-57 68 44 of of ADP issue-57 68 45 inspections inspection NOUN issue-57 68 46 and and CCONJ issue-57 68 47 pressure pressure NOUN issue-57 68 48 ; ; PUNCT issue-57 68 49 4 4 X issue-57 68 50 . . X issue-57 69 1 the the DET issue-57 69 2 opportunity opportunity NOUN issue-57 69 3 to to PART issue-57 69 4 be be AUX issue-57 69 5 informed inform VERB issue-57 69 6 about about ADP issue-57 69 7 significant significant ADJ issue-57 69 8 changes change NOUN issue-57 69 9 in in ADP issue-57 69 10 legislation legislation NOUN issue-57 69 11 ( ( PUNCT issue-57 69 12 creating create VERB issue-57 69 13 informational informational ADJ issue-57 69 14 online online ADJ issue-57 69 15 resources resource NOUN issue-57 69 16 ) ) PUNCT issue-57 69 17 baltic baltic ADJ issue-57 69 18 journal journal NOUN issue-57 69 19 of of ADP issue-57 69 20 economic economic ADJ issue-57 69 21 studies study NOUN issue-57 69 22 27 27 NUM issue-57 69 23 vol vol NOUN issue-57 69 24 . . PROPN issue-57 70 1 2 2 NUM issue-57 70 2 , , PUNCT issue-57 70 3 no no INTJ issue-57 70 4 . . NOUN issue-57 70 5 1 1 NUM issue-57 70 6 , , PUNCT issue-57 70 7 2016 2016 NUM issue-57 70 8 abuses abuse NOUN issue-57 70 9 due due ADP issue-57 70 10 to to ADP issue-57 70 11 the the DET issue-57 70 12 political political ADJ issue-57 70 13 and and CCONJ issue-57 70 14 economic economic ADJ issue-57 70 15 crisis crisis NOUN issue-57 70 16 , , PUNCT issue-57 70 17 and and CCONJ issue-57 70 18 of of ADP issue-57 70 19 the the DET issue-57 70 20 fact fact NOUN issue-57 70 21 that that SCONJ issue-57 70 22 there there PRON issue-57 70 23 are be VERB issue-57 70 24 some some DET issue-57 70 25 differences difference NOUN issue-57 70 26 and and CCONJ issue-57 70 27 difficulties difficulty NOUN issue-57 70 28 in in ADP issue-57 70 29 the the DET issue-57 70 30 ukrainian ukrainian ADJ issue-57 70 31 legislation legislation NOUN issue-57 70 32 . . PUNCT issue-57 71 1 the the DET issue-57 71 2 main main ADJ issue-57 71 3 difficulties difficulty NOUN issue-57 71 4 are be AUX issue-57 71 5 the the DET issue-57 71 6 contradiction contradiction NOUN issue-57 71 7 of of ADP issue-57 71 8 two two NUM issue-57 71 9 types type NOUN issue-57 71 10 of of ADP issue-57 71 11 accounting accounting NOUN issue-57 71 12 – – PUNCT issue-57 71 13 financial financial ADJ issue-57 71 14 and and CCONJ issue-57 71 15 tax tax NOUN issue-57 71 16 , , PUNCT issue-57 71 17 many many ADJ issue-57 71 18 - - PUNCT issue-57 71 19 sided sided ADJ issue-57 71 20 interpretation interpretation NOUN issue-57 71 21 of of ADP issue-57 71 22 the the DET issue-57 71 23 distribution distribution NOUN issue-57 71 24 of of ADP issue-57 71 25 the the DET issue-57 71 26 taxable taxable ADJ issue-57 71 27 costs cost NOUN issue-57 71 28 and and CCONJ issue-57 71 29 revenues revenue NOUN issue-57 71 30 , , PUNCT issue-57 71 31 uncertainty uncertainty NOUN issue-57 71 32 in in ADP issue-57 71 33 calculation calculation NOUN issue-57 71 34 of of ADP issue-57 71 35 financial financial ADJ issue-57 71 36 result result NOUN issue-57 71 37 , , PUNCT issue-57 71 38 a a DET issue-57 71 39 single single ADJ issue-57 71 40 social social ADJ issue-57 71 41 contribution contribution NOUN issue-57 71 42 , , PUNCT issue-57 71 43 income income NOUN issue-57 71 44 tax tax NOUN issue-57 71 45 , , PUNCT issue-57 71 46 value value NOUN issue-57 71 47 added add VERB issue-57 71 48 tax tax NOUN issue-57 71 49 and and CCONJ issue-57 71 50 so so ADV issue-57 71 51 on on ADV issue-57 71 52 . . PUNCT issue-57 72 1 as as ADP issue-57 72 2 a a DET issue-57 72 3 result result NOUN issue-57 72 4 , , PUNCT issue-57 72 5 all all DET issue-57 72 6 above above ADV issue-57 72 7 - - PUNCT issue-57 72 8 mentioned mention VERB issue-57 72 9 difficulties difficulty NOUN issue-57 72 10 complicated complicated ADJ issue-57 72 11 process process NOUN issue-57 72 12 of of ADP issue-57 72 13 declaring declare VERB issue-57 72 14 financial financial ADJ issue-57 72 15 results result NOUN issue-57 72 16 of of ADP issue-57 72 17 economic economic ADJ issue-57 72 18 activity activity NOUN issue-57 72 19 , , PUNCT issue-57 72 20 there there PRON issue-57 72 21 are be VERB issue-57 72 22 ways way NOUN issue-57 72 23 to to PART issue-57 72 24 deliberate deliberate VERB issue-57 72 25 and and CCONJ issue-57 72 26 so so ADV issue-57 72 27 - - PUNCT issue-57 72 28 called call VERB issue-57 72 29 legal legal ADJ issue-57 72 30 evasion evasion NOUN issue-57 72 31 of of ADP issue-57 72 32 payment payment NOUN issue-57 72 33 of of ADP issue-57 72 34 certain certain ADJ issue-57 72 35 taxes taxis NOUN issue-57 72 36 and and CCONJ issue-57 72 37 reducing reduce VERB issue-57 72 38 the the DET issue-57 72 39 total total ADJ issue-57 72 40 revenue revenue NOUN issue-57 72 41 of of ADP issue-57 72 42 the the DET issue-57 72 43 state state NOUN issue-57 72 44 . . PUNCT issue-57 73 1 the the DET issue-57 73 2 social social ADJ issue-57 73 3 aspect aspect NOUN issue-57 73 4 is be AUX issue-57 73 5 the the DET issue-57 73 6 level level NOUN issue-57 73 7 of of ADP issue-57 73 8 protection protection NOUN issue-57 73 9 of of ADP issue-57 73 10 interests interest NOUN issue-57 73 11 of of ADP issue-57 73 12 all all DET issue-57 73 13 entities entity NOUN issue-57 73 14 – – PUNCT issue-57 73 15 government government NOUN issue-57 73 16 , , PUNCT issue-57 73 17 business business NOUN issue-57 73 18 entities entity NOUN issue-57 73 19 and and CCONJ issue-57 73 20 the the DET issue-57 73 21 public public NOUN issue-57 73 22 , , PUNCT issue-57 73 23 through through ADP issue-57 73 24 a a DET issue-57 73 25 fair fair ADJ issue-57 73 26 taxation taxation NOUN issue-57 73 27 , , PUNCT issue-57 73 28 tax tax NOUN issue-57 73 29 preferences preference NOUN issue-57 73 30 , , PUNCT issue-57 73 31 and and CCONJ issue-57 73 32 tax tax NOUN issue-57 73 33 sharing sharing NOUN issue-57 73 34 between between ADP issue-57 73 35 the the DET issue-57 73 36 subjects subject NOUN issue-57 73 37 of of ADP issue-57 73 38 the the DET issue-57 73 39 financial financial ADJ issue-57 73 40 system system NOUN issue-57 73 41 . . PUNCT issue-57 74 1 so so ADV issue-57 74 2 - - PUNCT issue-57 74 3 called call VERB issue-57 74 4 " " PUNCT issue-57 74 5 tax tax NOUN issue-57 74 6 culture culture NOUN issue-57 74 7 " " PUNCT issue-57 74 8 rules rule NOUN issue-57 74 9 and and CCONJ issue-57 74 10 discipline discipline NOUN issue-57 74 11 should should AUX issue-57 74 12 established establish VERB issue-57 74 13 , , PUNCT issue-57 74 14 which which PRON issue-57 74 15 would would AUX issue-57 74 16 provide provide VERB issue-57 74 17 the the DET issue-57 74 18 necessary necessary ADJ issue-57 74 19 level level NOUN issue-57 74 20 of of ADP issue-57 74 21 tax tax NOUN issue-57 74 22 security security NOUN issue-57 74 23 . . PUNCT issue-57 75 1 social social ADJ issue-57 75 2 orientation orientation NOUN issue-57 75 3 taxes taxis NOUN issue-57 75 4 must must AUX issue-57 75 5 manifested manifest VERB issue-57 75 6 by by ADP issue-57 75 7 the the DET issue-57 75 8 ratio ratio NOUN issue-57 75 9 of of ADP issue-57 75 10 direct direct ADJ issue-57 75 11 and and CCONJ issue-57 75 12 indirect indirect ADJ issue-57 75 13 taxation taxation NOUN issue-57 75 14 . . PUNCT issue-57 76 1 moreover moreover ADV issue-57 76 2 , , PUNCT issue-57 76 3 direct direct ADJ issue-57 76 4 taxation taxation NOUN issue-57 76 5 should should AUX issue-57 76 6 prevail prevail VERB issue-57 76 7 , , PUNCT issue-57 76 8 which which PRON issue-57 76 9 will will AUX issue-57 76 10 reduce reduce VERB issue-57 76 11 the the DET issue-57 76 12 burden burden NOUN issue-57 76 13 on on ADP issue-57 76 14 the the DET issue-57 76 15 consumers consumer NOUN issue-57 76 16 themselves themselves PRON issue-57 76 17 , , PUNCT issue-57 76 18 and and CCONJ issue-57 76 19 in in ADP issue-57 76 20 case case NOUN issue-57 76 21 of of ADP issue-57 76 22 effective effective ADJ issue-57 76 23 tax tax NOUN issue-57 76 24 rates rate NOUN issue-57 76 25 will will AUX issue-57 76 26 activate activate VERB issue-57 76 27 the the DET issue-57 76 28 production production NOUN issue-57 76 29 in in ADP issue-57 76 30 the the DET issue-57 76 31 state state NOUN issue-57 76 32 . . PUNCT issue-57 77 1 moreover moreover ADV issue-57 77 2 , , PUNCT issue-57 77 3 collected collect VERB issue-57 77 4 taxes taxis NOUN issue-57 77 5 should should AUX issue-57 77 6 be be AUX issue-57 77 7 effectively effectively ADV issue-57 77 8 implemented implement VERB issue-57 77 9 to to PART issue-57 77 10 solve solve VERB issue-57 77 11 socio socio NOUN issue-57 77 12 - - PUNCT issue-57 77 13 economic economic ADJ issue-57 77 14 problems problem NOUN issue-57 77 15 to to PART issue-57 77 16 satisfy satisfy VERB issue-57 77 17 the the DET issue-57 77 18 interests interest NOUN issue-57 77 19 of of ADP issue-57 77 20 both both DET issue-57 77 21 counter counter NOUN issue-57 77 22 - - NOUN issue-57 77 23 parties party NOUN issue-57 77 24 : : PUNCT issue-57 77 25 the the DET issue-57 77 26 state state NOUN issue-57 77 27 and and CCONJ issue-57 77 28 the the DET issue-57 77 29 public public NOUN issue-57 77 30 . . PUNCT issue-57 78 1 thus thus ADV issue-57 78 2 , , PUNCT issue-57 78 3 only only ADV issue-57 78 4 through through ADP issue-57 78 5 sustainable sustainable ADJ issue-57 78 6 development development NOUN issue-57 78 7 of of ADP issue-57 78 8 economy economy NOUN issue-57 78 9 , , PUNCT issue-57 78 10 society society NOUN issue-57 78 11 and and CCONJ issue-57 78 12 rational rational ADJ issue-57 78 13 use use NOUN issue-57 78 14 of of ADP issue-57 78 15 budgetary budgetary ADJ issue-57 78 16 funds fund NOUN issue-57 78 17 can can AUX issue-57 78 18 achieve achieve VERB issue-57 78 19 the the DET issue-57 78 20 necessary necessary ADJ issue-57 78 21 level level NOUN issue-57 78 22 of of ADP issue-57 78 23 tax tax NOUN issue-57 78 24 security security NOUN issue-57 78 25 that that PRON issue-57 78 26 will will AUX issue-57 78 27 satisfy satisfy VERB issue-57 78 28 the the DET issue-57 78 29 interests interest NOUN issue-57 78 30 of of ADP issue-57 78 31 all all DET issue-57 78 32 economic economic ADJ issue-57 78 33 subjects subject NOUN issue-57 78 34 . . PUNCT issue-57 79 1 however however ADV issue-57 79 2 , , PUNCT issue-57 79 3 it it PRON issue-57 79 4 is be AUX issue-57 79 5 only only ADV issue-57 79 6 possible possible ADJ issue-57 79 7 with with ADP issue-57 79 8 an an DET issue-57 79 9 effective effective ADJ issue-57 79 10 , , PUNCT issue-57 79 11 efficient efficient ADJ issue-57 79 12 and and CCONJ issue-57 79 13 rational rational ADJ issue-57 79 14 tax tax NOUN issue-57 79 15 system system NOUN issue-57 79 16 ( ( PUNCT issue-57 79 17 ivanov ivanov PROPN issue-57 79 18 , , PUNCT issue-57 79 19 2010 2010 NUM issue-57 79 20 ) ) PUNCT issue-57 79 21 . . PUNCT issue-57 80 1 3 3 X issue-57 80 2 . . X issue-57 80 3 risks risk NOUN issue-57 80 4 , , PUNCT issue-57 80 5 threats threat NOUN issue-57 80 6 , , PUNCT issue-57 80 7 expectations expectation NOUN issue-57 80 8 and and CCONJ issue-57 80 9 results result VERB issue-57 80 10 analysis analysis NOUN issue-57 80 11 for for ADP issue-57 80 12 tax tax NOUN issue-57 80 13 security security NOUN issue-57 80 14 of of ADP issue-57 80 15 all all DET issue-57 80 16 subjects subject NOUN issue-57 80 17 of of ADP issue-57 80 18 tax tax NOUN issue-57 80 19 security security NOUN issue-57 80 20 to to PART issue-57 80 21 determine determine VERB issue-57 80 22 the the DET issue-57 80 23 essence essence NOUN issue-57 80 24 and and CCONJ issue-57 80 25 concept concept NOUN issue-57 80 26 , , PUNCT issue-57 80 27 goals goal NOUN issue-57 80 28 and and CCONJ issue-57 80 29 objectives objective NOUN issue-57 80 30 , , PUNCT issue-57 80 31 methods method NOUN issue-57 80 32 and and CCONJ issue-57 80 33 principles principle NOUN issue-57 80 34 of of ADP issue-57 80 35 the the DET issue-57 80 36 economic economic ADJ issue-57 80 37 nature nature NOUN issue-57 80 38 of of ADP issue-57 80 39 tax tax NOUN issue-57 80 40 security security NOUN issue-57 80 41 it it PRON issue-57 80 42 is be AUX issue-57 80 43 necessary necessary ADJ issue-57 80 44 to to PART issue-57 80 45 identify identify VERB issue-57 80 46 the the DET issue-57 80 47 main main ADJ issue-57 80 48 security security NOUN issue-57 80 49 risks risk NOUN issue-57 80 50 , , PUNCT issue-57 80 51 threats threat NOUN issue-57 80 52 , , PUNCT issue-57 80 53 expectations expectation NOUN issue-57 80 54 and and CCONJ issue-57 80 55 results result NOUN issue-57 80 56 if if SCONJ issue-57 80 57 it it PRON issue-57 80 58 will will AUX issue-57 80 59 work work VERB issue-57 80 60 effectively effectively ADV issue-57 80 61 . . PUNCT issue-57 81 1 to to PART issue-57 81 2 avoid avoid VERB issue-57 81 3 duality duality NOUN issue-57 81 4 we we PRON issue-57 81 5 should should AUX issue-57 81 6 determine determine VERB issue-57 81 7 the the DET issue-57 81 8 parameters parameter NOUN issue-57 81 9 listed list VERB issue-57 81 10 above above ADP issue-57 81 11 both both CCONJ issue-57 81 12 the the DET issue-57 81 13 state state NOUN issue-57 81 14 ( ( PUNCT issue-57 81 15 subject subject NOUN issue-57 81 16 , , PUNCT issue-57 81 17 which which PRON issue-57 81 18 charges charge VERB issue-57 81 19 taxes taxis NOUN issue-57 81 20 ) ) PUNCT issue-57 81 21 and and CCONJ issue-57 81 22 taxpayers taxpayer NOUN issue-57 81 23 ( ( PUNCT issue-57 81 24 subjects subject NOUN issue-57 81 25 , , PUNCT issue-57 81 26 who who PRON issue-57 81 27 pays pay VERB issue-57 81 28 those those DET issue-57 81 29 taxes taxis NOUN issue-57 81 30 ) ) PUNCT issue-57 81 31 . . PUNCT issue-57 82 1 we we PRON issue-57 82 2 should should AUX issue-57 82 3 consider consider VERB issue-57 82 4 under under ADP issue-57 82 5 the the DET issue-57 82 6 risk risk NOUN issue-57 82 7 the the DET issue-57 82 8 probability probability NOUN issue-57 82 9 of of ADP issue-57 82 10 adverse adverse ADJ issue-57 82 11 events event NOUN issue-57 82 12 for for ADP issue-57 82 13 tax tax NOUN issue-57 82 14 security security NOUN issue-57 82 15 caused cause VERB issue-57 82 16 by by ADP issue-57 82 17 the the DET issue-57 82 18 inefficiency inefficiency NOUN issue-57 82 19 of of ADP issue-57 82 20 the the DET issue-57 82 21 tax tax NOUN issue-57 82 22 system system NOUN issue-57 82 23 , , PUNCT issue-57 82 24 the the DET issue-57 82 25 effect effect NOUN issue-57 82 26 of of ADP issue-57 82 27 threats threat NOUN issue-57 82 28 that that PRON issue-57 82 29 are be AUX issue-57 82 30 already already ADV issue-57 82 31 exist exist VERB issue-57 82 32 , , PUNCT issue-57 82 33 and and CCONJ issue-57 82 34 the the DET issue-57 82 35 external external ADJ issue-57 82 36 and and CCONJ issue-57 82 37 internal internal ADJ issue-57 82 38 factors factor NOUN issue-57 82 39 impact impact NOUN issue-57 82 40 on on ADP issue-57 82 41 it it PRON issue-57 82 42 . . PUNCT issue-57 83 1 the the DET issue-57 83 2 following follow VERB issue-57 83 3 table table NOUN issue-57 83 4 shows show VERB issue-57 83 5 the the DET issue-57 83 6 main main ADJ issue-57 83 7 risks risk NOUN issue-57 83 8 , , PUNCT issue-57 83 9 threats threat NOUN issue-57 83 10 , , PUNCT issue-57 83 11 expectations expectation NOUN issue-57 83 12 and and CCONJ issue-57 83 13 results result NOUN issue-57 83 14 for for ADP issue-57 83 15 tax tax NOUN issue-57 83 16 security security NOUN issue-57 83 17 ( ( PUNCT issue-57 83 18 table table NOUN issue-57 83 19 1 1 NUM issue-57 83 20 ) ) PUNCT issue-57 83 21 . . PUNCT issue-57 84 1 tax tax NOUN issue-57 84 2 security security NOUN issue-57 84 3 characterized characterize VERB issue-57 84 4 by by ADP issue-57 84 5 the the DET issue-57 84 6 ability ability NOUN issue-57 84 7 to to PART issue-57 84 8 maintain maintain VERB issue-57 84 9 subjects subject NOUN issue-57 84 10 results result NOUN issue-57 84 11 of of ADP issue-57 84 12 their their PRON issue-57 84 13 work work NOUN issue-57 84 14 under under ADP issue-57 84 15 the the DET issue-57 84 16 influence influence NOUN issue-57 84 17 of of ADP issue-57 84 18 a a DET issue-57 84 19 variety variety NOUN issue-57 84 20 of of ADP issue-57 84 21 both both CCONJ issue-57 84 22 external external ADJ issue-57 84 23 and and CCONJ issue-57 84 24 internal internal ADJ issue-57 84 25 threats threat NOUN issue-57 84 26 and and CCONJ issue-57 84 27 risks risk NOUN issue-57 84 28 . . PUNCT issue-57 85 1 the the DET issue-57 85 2 main main ADJ issue-57 85 3 goal goal NOUN issue-57 85 4 of of ADP issue-57 85 5 the the DET issue-57 85 6 state state NOUN issue-57 85 7 is be AUX issue-57 85 8 to to PART issue-57 85 9 minimize minimize VERB issue-57 85 10 tax tax NOUN issue-57 85 11 risks risk NOUN issue-57 85 12 by by ADP issue-57 85 13 reducing reduce VERB issue-57 85 14 the the DET issue-57 85 15 number number NOUN issue-57 85 16 of of ADP issue-57 85 17 situations situation NOUN issue-57 85 18 that that PRON issue-57 85 19 cause cause VERB issue-57 85 20 a a DET issue-57 85 21 threat threat NOUN issue-57 85 22 to to PART issue-57 85 23 tax tax VERB issue-57 85 24 security security NOUN issue-57 85 25 for for ADP issue-57 85 26 economic economic ADJ issue-57 85 27 entities entity NOUN issue-57 85 28 , , PUNCT issue-57 85 29 society society NOUN issue-57 85 30 and and CCONJ issue-57 85 31 the the DET issue-57 85 32 economy economy NOUN issue-57 85 33 in in ADP issue-57 85 34 general general ADJ issue-57 85 35 . . PUNCT issue-57 86 1 on on ADP issue-57 86 2 the the DET issue-57 86 3 other other ADJ issue-57 86 4 hand hand NOUN issue-57 86 5 , , PUNCT issue-57 86 6 businesses business NOUN issue-57 86 7 must must AUX issue-57 86 8 consider consider VERB issue-57 86 9 the the DET issue-57 86 10 danger danger NOUN issue-57 86 11 and and CCONJ issue-57 86 12 threat threat NOUN issue-57 86 13 of of ADP issue-57 86 14 their their PRON issue-57 86 15 activities activity NOUN issue-57 86 16 and and CCONJ issue-57 86 17 conduct conduct VERB issue-57 86 18 economic economic ADJ issue-57 86 19 activity activity NOUN issue-57 86 20 only only ADV issue-57 86 21 until until ADP issue-57 86 22 in in ADP issue-57 86 23 the the DET issue-57 86 24 ratio ratio NOUN issue-57 86 25 resultscosts resultscost NOUN issue-57 86 26 results result NOUN issue-57 86 27 exceeded exceed VERB issue-57 86 28 . . PUNCT issue-57 87 1 otherwise otherwise ADV issue-57 87 2 they they PRON issue-57 87 3 will will AUX issue-57 87 4 be be AUX issue-57 87 5 forced force VERB issue-57 87 6 to to PART issue-57 87 7 stop stop VERB issue-57 87 8 their their PRON issue-57 87 9 activities activity NOUN issue-57 87 10 , , PUNCT issue-57 87 11 will will AUX issue-57 87 12 make make VERB issue-57 87 13 certain certain ADJ issue-57 87 14 changes change NOUN issue-57 87 15 improve improve VERB issue-57 87 16 the the DET issue-57 87 17 efficiency efficiency NOUN issue-57 87 18 or or CCONJ issue-57 87 19 will will AUX issue-57 87 20 go go VERB issue-57 87 21 into into ADP issue-57 87 22 the the DET issue-57 87 23 shadows shadow NOUN issue-57 87 24 , , PUNCT issue-57 87 25 which which PRON issue-57 87 26 has have VERB issue-57 87 27 a a DET issue-57 87 28 negative negative ADJ issue-57 87 29 impact impact NOUN issue-57 87 30 for for ADP issue-57 87 31 the the DET issue-57 87 32 state state NOUN issue-57 87 33 , , PUNCT issue-57 87 34 because because SCONJ issue-57 87 35 entities entity NOUN issue-57 87 36 are be AUX issue-57 87 37 the the DET issue-57 87 38 largest large ADJ issue-57 87 39 source source NOUN issue-57 87 40 of of ADP issue-57 87 41 tax tax NOUN issue-57 87 42 payments payment NOUN issue-57 87 43 ( ( PUNCT issue-57 87 44 voloshin voloshin NOUN issue-57 87 45 , , PUNCT issue-57 87 46 2012 2012 NUM issue-57 87 47 ) ) PUNCT issue-57 87 48 . . PUNCT issue-57 88 1 to to PART issue-57 88 2 ensure ensure VERB issue-57 88 3 a a DET issue-57 88 4 sufficiently sufficiently ADV issue-57 88 5 high high ADJ issue-57 88 6 level level NOUN issue-57 88 7 of of ADP issue-57 88 8 social social ADJ issue-57 88 9 and and CCONJ issue-57 88 10 economic economic ADJ issue-57 88 11 life life NOUN issue-57 88 12 , , PUNCT issue-57 88 13 tax tax NOUN issue-57 88 14 shortcomings shortcoming NOUN issue-57 88 15 should should AUX issue-57 88 16 be be AUX issue-57 88 17 considered consider VERB issue-57 88 18 , , PUNCT issue-57 88 19 which which PRON issue-57 88 20 caused cause VERB issue-57 88 21 inefficient inefficient ADJ issue-57 88 22 and and CCONJ issue-57 88 23 inadequate inadequate ADJ issue-57 88 24 relation relation NOUN issue-57 88 25 of of ADP issue-57 88 26 the the DET issue-57 88 27 state state NOUN issue-57 88 28 to to ADP issue-57 88 29 taxpayers taxpayer NOUN issue-57 88 30 , , PUNCT issue-57 88 31 and and CCONJ issue-57 88 32 creating create VERB issue-57 88 33 destabilizing destabilizing ADJ issue-57 88 34 effects effect NOUN issue-57 88 35 in in ADP issue-57 88 36 the the DET issue-57 88 37 tax tax NOUN issue-57 88 38 system system NOUN issue-57 88 39 , , PUNCT issue-57 88 40 such such ADJ issue-57 88 41 as as ADP issue-57 88 42 tax tax NOUN issue-57 88 43 abuses abuse NOUN issue-57 88 44 and and CCONJ issue-57 88 45 violations violation NOUN issue-57 88 46 , , PUNCT issue-57 88 47 many many ADJ issue-57 88 48 tax tax NOUN issue-57 88 49 evasion evasion NOUN issue-57 88 50 and and CCONJ issue-57 88 51 using using NOUN issue-57 88 52 of of ADP issue-57 88 53 intricate intricate ADJ issue-57 88 54 charging charging NOUN issue-57 88 55 schemes scheme NOUN issue-57 88 56 ( ( PUNCT issue-57 88 57 polonska polonska NOUN issue-57 88 58 , , PUNCT issue-57 88 59 2011 2011 NUM issue-57 88 60 ) ) PUNCT issue-57 88 61 . . PUNCT issue-57 89 1 all all DET issue-57 89 2 tax tax NOUN issue-57 89 3 risks risk NOUN issue-57 89 4 should should AUX issue-57 89 5 be be AUX issue-57 89 6 carefully carefully ADV issue-57 89 7 studied study VERB issue-57 89 8 , , PUNCT issue-57 89 9 analysed analyse VERB issue-57 89 10 and and CCONJ issue-57 89 11 measures measure NOUN issue-57 89 12 to to PART issue-57 89 13 be be AUX issue-57 89 14 undertaken undertake VERB issue-57 89 15 to to PART issue-57 89 16 eliminate eliminate VERB issue-57 89 17 them they PRON issue-57 89 18 . . PUNCT issue-57 90 1 thus thus ADV issue-57 90 2 , , PUNCT issue-57 90 3 tax tax NOUN issue-57 90 4 security security NOUN issue-57 90 5 should should AUX issue-57 90 6 mean mean VERB issue-57 90 7 a a DET issue-57 90 8 tax tax NOUN issue-57 90 9 system system NOUN issue-57 90 10 that that PRON issue-57 90 11 allows allow VERB issue-57 90 12 harmonizing harmonize VERB issue-57 90 13 taxation taxation NOUN issue-57 90 14 processes process NOUN issue-57 90 15 , , PUNCT issue-57 90 16 on on ADP issue-57 90 17 condition condition NOUN issue-57 90 18 of of ADP issue-57 90 19 an an DET issue-57 90 20 effective effective ADJ issue-57 90 21 management management NOUN issue-57 90 22 of of ADP issue-57 90 23 tax tax NOUN issue-57 90 24 risks risk NOUN issue-57 90 25 and and CCONJ issue-57 90 26 threats threat NOUN issue-57 90 27 by by ADP issue-57 90 28 the the DET issue-57 90 29 state state NOUN issue-57 90 30 ’s ’s PART issue-57 90 31 executive executive ADJ issue-57 90 32 bodies body NOUN issue-57 90 33 , , PUNCT issue-57 90 34 in in ADP issue-57 90 35 order order NOUN issue-57 90 36 to to PART issue-57 90 37 satisfy satisfy VERB issue-57 90 38 the the DET issue-57 90 39 interests interest NOUN issue-57 90 40 of of ADP issue-57 90 41 economic economic ADJ issue-57 90 42 entities entity NOUN issue-57 90 43 . . PUNCT issue-57 91 1 4 4 X issue-57 91 2 . . X issue-57 91 3 basic basic ADJ issue-57 91 4 indicators indicator NOUN issue-57 91 5 of of ADP issue-57 91 6 tax tax NOUN issue-57 91 7 security security NOUN issue-57 91 8 on on ADP issue-57 91 9 different different ADJ issue-57 91 10 level level NOUN issue-57 91 11 tax tax NOUN issue-57 91 12 policy policy NOUN issue-57 91 13 is be AUX issue-57 91 14 one one NUM issue-57 91 15 of of ADP issue-57 91 16 the the DET issue-57 91 17 main main ADJ issue-57 91 18 instruments instrument NOUN issue-57 91 19 for for ADP issue-57 91 20 building build VERB issue-57 91 21 an an DET issue-57 91 22 effective effective ADJ issue-57 91 23 and and CCONJ issue-57 91 24 efficient efficient ADJ issue-57 91 25 tax tax NOUN issue-57 91 26 system system NOUN issue-57 91 27 , , PUNCT issue-57 91 28 whose whose DET issue-57 91 29 main main ADJ issue-57 91 30 task task NOUN issue-57 91 31 is be AUX issue-57 91 32 filling fill VERB issue-57 91 33 the the DET issue-57 91 34 budget budget NOUN issue-57 91 35 with with ADP issue-57 91 36 sufficient sufficient ADJ issue-57 91 37 amount amount NOUN issue-57 91 38 of of ADP issue-57 91 39 taxes taxis NOUN issue-57 91 40 , , PUNCT issue-57 91 41 effective effective ADJ issue-57 91 42 use use NOUN issue-57 91 43 of of ADP issue-57 91 44 them they PRON issue-57 91 45 , , PUNCT issue-57 91 46 creating create VERB issue-57 91 47 the the DET issue-57 91 48 conditions condition NOUN issue-57 91 49 for for ADP issue-57 91 50 entry entry NOUN issue-57 91 51 into into ADP issue-57 91 52 the the DET issue-57 91 53 world world NOUN issue-57 91 54 finance finance NOUN issue-57 91 55 community community NOUN issue-57 91 56 ( ( PUNCT issue-57 91 57 soloviev soloviev PROPN issue-57 91 58 , , PUNCT issue-57 91 59 2011 2011 NUM issue-57 91 60 ) ) PUNCT issue-57 91 61 . . PUNCT issue-57 92 1 it it PRON issue-57 92 2 is be AUX issue-57 92 3 always always ADV issue-57 92 4 difficult difficult ADJ issue-57 92 5 to to PART issue-57 92 6 make make VERB issue-57 92 7 the the DET issue-57 92 8 right right ADJ issue-57 92 9 decisions decision NOUN issue-57 92 10 for for ADP issue-57 92 11 the the DET issue-57 92 12 state state NOUN issue-57 92 13 ; ; PUNCT issue-57 92 14 therefore therefore ADV issue-57 92 15 , , PUNCT issue-57 92 16 it it PRON issue-57 92 17 is be AUX issue-57 92 18 necessary necessary ADJ issue-57 92 19 to to PART issue-57 92 20 use use VERB issue-57 92 21 of of ADP issue-57 92 22 tax tax NOUN issue-57 92 23 security security NOUN issue-57 92 24 indicators indicator NOUN issue-57 92 25 . . PUNCT issue-57 93 1 the the DET issue-57 93 2 calculations calculation NOUN issue-57 93 3 of of ADP issue-57 93 4 tax tax NOUN issue-57 93 5 security security NOUN issue-57 93 6 indicators indicator NOUN issue-57 93 7 should should AUX issue-57 93 8 use use VERB issue-57 93 9 for for ADP issue-57 93 10 further further ADJ issue-57 93 11 analysis analysis NOUN issue-57 93 12 and and CCONJ issue-57 93 13 the the DET issue-57 93 14 data datum NOUN issue-57 93 15 to to PART issue-57 93 16 use use VERB issue-57 93 17 for for ADP issue-57 93 18 forecasting forecast VERB issue-57 93 19 key key ADJ issue-57 93 20 table table NOUN issue-57 93 21 2 2 NUM issue-57 93 22 the the DET issue-57 93 23 main main ADJ issue-57 93 24 indicators indicator NOUN issue-57 93 25 of of ADP issue-57 93 26 tax tax NOUN issue-57 93 27 security security NOUN issue-57 93 28 by by ADP issue-57 93 29 certain certain ADJ issue-57 93 30 categories category NOUN issue-57 93 31 categories category NOUN issue-57 93 32 of of ADP issue-57 93 33 tax tax NOUN issue-57 93 34 security security NOUN issue-57 93 35 main main ADJ issue-57 93 36 indicators indicator NOUN issue-57 93 37 international international ADJ issue-57 93 38 tax tax NOUN issue-57 93 39 security security NOUN issue-57 93 40 1 1 NUM issue-57 93 41 . . PUNCT issue-57 94 1 the the DET issue-57 94 2 degree degree NOUN issue-57 94 3 of of ADP issue-57 94 4 harmonization harmonization NOUN issue-57 94 5 of of ADP issue-57 94 6 tax tax NOUN issue-57 94 7 systems system NOUN issue-57 94 8 of of ADP issue-57 94 9 other other ADJ issue-57 94 10 countries country NOUN issue-57 94 11 ; ; PUNCT issue-57 94 12 2 2 X issue-57 94 13 . . X issue-57 94 14 the the DET issue-57 94 15 sharpness sharpness NOUN issue-57 94 16 and and CCONJ issue-57 94 17 clarity clarity NOUN issue-57 94 18 of of ADP issue-57 94 19 taxation taxation NOUN issue-57 94 20 to to ADP issue-57 94 21 the the DET issue-57 94 22 foreigner foreigner NOUN issue-57 94 23 . . PUNCT issue-57 95 1 state state NOUN issue-57 95 2 tax tax NOUN issue-57 95 3 security security NOUN issue-57 95 4 1 1 NUM issue-57 95 5 . . PUNCT issue-57 96 1 the the DET issue-57 96 2 level level NOUN issue-57 96 3 of of ADP issue-57 96 4 shadow shadow NOUN issue-57 96 5 economy economy NOUN issue-57 96 6 ; ; PUNCT issue-57 96 7 2 2 X issue-57 96 8 . . X issue-57 97 1 the the DET issue-57 97 2 level level NOUN issue-57 97 3 of of ADP issue-57 97 4 capital capital NOUN issue-57 97 5 flows flow NOUN issue-57 97 6 abroad abroad ADV issue-57 97 7 ; ; PUNCT issue-57 97 8 3 3 X issue-57 97 9 . . X issue-57 98 1 the the DET issue-57 98 2 level level NOUN issue-57 98 3 of of ADP issue-57 98 4 tax tax NOUN issue-57 98 5 culture culture NOUN issue-57 98 6 ; ; PUNCT issue-57 98 7 4 4 X issue-57 98 8 . . X issue-57 98 9 simplicity simplicity NOUN issue-57 98 10 of of ADP issue-57 98 11 tax tax NOUN issue-57 98 12 control control NOUN issue-57 98 13 ; ; PUNCT issue-57 98 14 5 5 X issue-57 98 15 . . X issue-57 99 1 the the DET issue-57 99 2 efficiency efficiency NOUN issue-57 99 3 of of ADP issue-57 99 4 collected collect VERB issue-57 99 5 budget budget NOUN issue-57 99 6 funds fund NOUN issue-57 99 7 ; ; PUNCT issue-57 99 8 6 6 X issue-57 99 9 . . PUNCT issue-57 100 1 the the DET issue-57 100 2 amount amount NOUN issue-57 100 3 of of ADP issue-57 100 4 the the DET issue-57 100 5 penalties penalty NOUN issue-57 100 6 for for ADP issue-57 100 7 late late ADJ issue-57 100 8 payment payment NOUN issue-57 100 9 for for ADP issue-57 100 10 taxes taxis NOUN issue-57 100 11 ; ; PUNCT issue-57 100 12 7 7 X issue-57 100 13 . . X issue-57 101 1 the the DET issue-57 101 2 stability stability NOUN issue-57 101 3 of of ADP issue-57 101 4 tax tax NOUN issue-57 101 5 legislation legislation NOUN issue-57 101 6 ; ; PUNCT issue-57 101 7 8 8 NUM issue-57 101 8 . . PUNCT issue-57 102 1 the the DET issue-57 102 2 level level NOUN issue-57 102 3 of of ADP issue-57 102 4 taxpayers taxpayer NOUN issue-57 102 5 subsidies subsidy NOUN issue-57 102 6 ; ; PUNCT issue-57 102 7 9 9 X issue-57 102 8 . . X issue-57 103 1 the the DET issue-57 103 2 ratio ratio NOUN issue-57 103 3 of of ADP issue-57 103 4 actual actual ADJ issue-57 103 5 tax tax NOUN issue-57 103 6 collection collection NOUN issue-57 103 7 and and CCONJ issue-57 103 8 revenue revenue NOUN issue-57 103 9 from from ADP issue-57 103 10 them they PRON issue-57 103 11 ; ; PUNCT issue-57 103 12 10 10 NUM issue-57 103 13 . . PUNCT issue-57 104 1 the the DET issue-57 104 2 level level NOUN issue-57 104 3 of of ADP issue-57 104 4 tax tax NOUN issue-57 104 5 efficiency efficiency NOUN issue-57 104 6 ; ; PUNCT issue-57 104 7 11 11 NUM issue-57 104 8 . . PUNCT issue-57 105 1 the the DET issue-57 105 2 level level NOUN issue-57 105 3 of of ADP issue-57 105 4 trust trust NOUN issue-57 105 5 to to ADP issue-57 105 6 public public ADJ issue-57 105 7 authorities authority NOUN issue-57 105 8 . . PUNCT issue-57 106 1 private private ADJ issue-57 106 2 entity entity NOUN issue-57 106 3 tax tax NOUN issue-57 106 4 security security NOUN issue-57 106 5 1 1 NUM issue-57 106 6 . . PUNCT issue-57 107 1 the the DET issue-57 107 2 level level NOUN issue-57 107 3 of of ADP issue-57 107 4 the the DET issue-57 107 5 tax tax NOUN issue-57 107 6 burden burden NOUN issue-57 107 7 ; ; PUNCT issue-57 107 8 2 2 X issue-57 107 9 . . X issue-57 108 1 the the DET issue-57 108 2 level level NOUN issue-57 108 3 of of ADP issue-57 108 4 tax tax NOUN issue-57 108 5 forecasting forecasting NOUN issue-57 108 6 ; ; PUNCT issue-57 108 7 3 3 X issue-57 108 8 . . X issue-57 109 1 the the DET issue-57 109 2 number number NOUN issue-57 109 3 of of ADP issue-57 109 4 inspections inspection NOUN issue-57 109 5 per per ADP issue-57 109 6 year year NOUN issue-57 109 7 ; ; PUNCT issue-57 109 8 4 4 X issue-57 109 9 . . X issue-57 110 1 the the DET issue-57 110 2 effectiveness effectiveness NOUN issue-57 110 3 of of ADP issue-57 110 4 tax tax NOUN issue-57 110 5 management management NOUN issue-57 110 6 ; ; PUNCT issue-57 110 7 5 5 X issue-57 110 8 . . X issue-57 110 9 clarity clarity NOUN issue-57 110 10 of of ADP issue-57 110 11 legislation legislation NOUN issue-57 110 12 . . PUNCT issue-57 111 1 baltic baltic PROPN issue-57 111 2 journal journal PROPN issue-57 111 3 of of ADP issue-57 111 4 economic economic ADJ issue-57 111 5 studies study NOUN issue-57 111 6 28 28 NUM issue-57 111 7 vol vol NOUN issue-57 111 8 . . PROPN issue-57 112 1 2 2 NUM issue-57 112 2 , , PUNCT issue-57 112 3 no no INTJ issue-57 112 4 . . NOUN issue-57 112 5 1 1 NUM issue-57 112 6 , , PUNCT issue-57 112 7 2016 2016 NUM issue-57 112 8 indicators indicator NOUN issue-57 112 9 of of ADP issue-57 112 10 the the DET issue-57 112 11 tax tax NOUN issue-57 112 12 system system NOUN issue-57 112 13 . . PUNCT issue-57 113 1 properly properly ADV issue-57 113 2 designed design VERB issue-57 113 3 and and CCONJ issue-57 113 4 timely timely ADJ issue-57 113 5 calculated calculate VERB issue-57 113 6 indicators indicator NOUN issue-57 113 7 make make VERB issue-57 113 8 it it PRON issue-57 113 9 possible possible ADJ issue-57 113 10 to to PART issue-57 113 11 have have VERB issue-57 113 12 on on ADP issue-57 113 13 hand hand NOUN issue-57 113 14 the the DET issue-57 113 15 actual actual ADJ issue-57 113 16 figures figure NOUN issue-57 113 17 on on ADP issue-57 113 18 economic economic ADJ issue-57 113 19 development development NOUN issue-57 113 20 . . PUNCT issue-57 114 1 there there PRON issue-57 114 2 is be VERB issue-57 114 3 still still ADV issue-57 114 4 no no DET issue-57 114 5 legal legal ADJ issue-57 114 6 standards standard NOUN issue-57 114 7 for for ADP issue-57 114 8 determining determine VERB issue-57 114 9 indicators indicator NOUN issue-57 114 10 of of ADP issue-57 114 11 tax tax NOUN issue-57 114 12 security security NOUN issue-57 114 13 in in ADP issue-57 114 14 ukraine ukraine NOUN issue-57 114 15 ; ; PUNCT issue-57 114 16 therefore therefore ADV issue-57 114 17 , , PUNCT issue-57 114 18 we we PRON issue-57 114 19 can can AUX issue-57 114 20 take take VERB issue-57 114 21 calculation calculation NOUN issue-57 114 22 method method NOUN issue-57 114 23 of of ADP issue-57 114 24 economic economic ADJ issue-57 114 25 security security NOUN issue-57 114 26 , , PUNCT issue-57 114 27 developed develop VERB issue-57 114 28 by by ADP issue-57 114 29 the the DET issue-57 114 30 ministry ministry PROPN issue-57 114 31 of of ADP issue-57 114 32 economic economic PROPN issue-57 114 33 development development NOUN issue-57 114 34 and and CCONJ issue-57 114 35 trade trade NOUN issue-57 114 36 of of ADP issue-57 114 37 ukraine ukraine NOUN issue-57 114 38 . . PUNCT issue-57 115 1 indicators indicator NOUN issue-57 115 2 should should AUX issue-57 115 3 split split VERB issue-57 115 4 for for ADP issue-57 115 5 certain certain ADJ issue-57 115 6 subjects subject NOUN issue-57 115 7 of of ADP issue-57 115 8 tax tax NOUN issue-57 115 9 system system NOUN issue-57 115 10 : : PUNCT issue-57 115 11 international international ADJ issue-57 115 12 tax tax NOUN issue-57 115 13 security security NOUN issue-57 115 14 , , PUNCT issue-57 115 15 state state NOUN issue-57 115 16 tax tax NOUN issue-57 115 17 security security NOUN issue-57 115 18 and and CCONJ issue-57 115 19 private private ADJ issue-57 115 20 entity entity NOUN issue-57 115 21 tax tax NOUN issue-57 115 22 security security NOUN issue-57 115 23 . . PUNCT issue-57 116 1 the the DET issue-57 116 2 following follow VERB issue-57 116 3 table table NOUN issue-57 116 4 shows show VERB issue-57 116 5 the the DET issue-57 116 6 main main ADJ issue-57 116 7 indicators indicator NOUN issue-57 116 8 of of ADP issue-57 116 9 tax tax NOUN issue-57 116 10 security security NOUN issue-57 116 11 by by ADP issue-57 116 12 certain certain ADJ issue-57 116 13 categories category NOUN issue-57 116 14 ( ( PUNCT issue-57 116 15 table table NOUN issue-57 116 16 2 2 NUM issue-57 116 17 ) ) PUNCT issue-57 116 18 . . PUNCT issue-57 117 1 this this DET issue-57 117 2 table table NOUN issue-57 117 3 shows show VERB issue-57 117 4 the the DET issue-57 117 5 basic basic ADJ issue-57 117 6 indicators indicator NOUN issue-57 117 7 of of ADP issue-57 117 8 tax tax NOUN issue-57 117 9 security security NOUN issue-57 117 10 , , PUNCT issue-57 117 11 the the DET issue-57 117 12 main main NOUN issue-57 117 13 of of ADP issue-57 117 14 which which PRON issue-57 117 15 is be AUX issue-57 117 16 the the DET issue-57 117 17 efficiency efficiency NOUN issue-57 117 18 of of ADP issue-57 117 19 the the DET issue-57 117 20 taxes taxis NOUN issue-57 117 21 , , PUNCT issue-57 117 22 a a DET issue-57 117 23 legal legal ADJ issue-57 117 24 part part NOUN issue-57 117 25 of of ADP issue-57 117 26 taxation taxation NOUN issue-57 117 27 , , PUNCT issue-57 117 28 level level NOUN issue-57 117 29 of of ADP issue-57 117 30 shadow shadow NOUN issue-57 117 31 economy economy NOUN issue-57 117 32 and and CCONJ issue-57 117 33 tax tax NOUN issue-57 117 34 culture culture NOUN issue-57 117 35 . . PUNCT issue-57 118 1 one one NUM issue-57 118 2 of of ADP issue-57 118 3 the the DET issue-57 118 4 leading lead VERB issue-57 118 5 indicators indicator NOUN issue-57 118 6 is be AUX issue-57 118 7 the the DET issue-57 118 8 level level NOUN issue-57 118 9 of of ADP issue-57 118 10 tax tax NOUN issue-57 118 11 burden burden NOUN issue-57 118 12 on on ADP issue-57 118 13 taxpayers taxpayer NOUN issue-57 118 14 , , PUNCT issue-57 118 15 which which PRON issue-57 118 16 shows show VERB issue-57 118 17 the the DET issue-57 118 18 impact impact NOUN issue-57 118 19 of of ADP issue-57 118 20 taxes taxis NOUN issue-57 118 21 and and CCONJ issue-57 118 22 fees fee NOUN issue-57 118 23 on on ADP issue-57 118 24 a a DET issue-57 118 25 single single ADJ issue-57 118 26 entity entity NOUN issue-57 118 27 and and CCONJ issue-57 118 28 the the DET issue-57 118 29 economic economic ADJ issue-57 118 30 situation situation NOUN issue-57 118 31 of of ADP issue-57 118 32 the the DET issue-57 118 33 state state NOUN issue-57 118 34 . . PUNCT issue-57 119 1 tax tax NOUN issue-57 119 2 security security NOUN issue-57 119 3 is be AUX issue-57 119 4 closely closely ADV issue-57 119 5 linked link VERB issue-57 119 6 to to ADP issue-57 119 7 the the DET issue-57 119 8 level level NOUN issue-57 119 9 of of ADP issue-57 119 10 tax tax NOUN issue-57 119 11 culture culture NOUN issue-57 119 12 , , PUNCT issue-57 119 13 which which PRON issue-57 119 14 manifests manifest VERB issue-57 119 15 itself itself PRON issue-57 119 16 in in ADP issue-57 119 17 compliance compliance NOUN issue-57 119 18 with with ADP issue-57 119 19 all all DET issue-57 119 20 legal legal ADJ issue-57 119 21 tax tax NOUN issue-57 119 22 laws law NOUN issue-57 119 23 and and CCONJ issue-57 119 24 other other ADJ issue-57 119 25 legal legal ADJ issue-57 119 26 acts act NOUN issue-57 119 27 by by ADP issue-57 119 28 businesses business NOUN issue-57 119 29 , , PUNCT issue-57 119 30 timeliness timeliness NOUN issue-57 119 31 and and CCONJ issue-57 119 32 accuracy accuracy NOUN issue-57 119 33 of of ADP issue-57 119 34 paying pay VERB issue-57 119 35 taxes taxis NOUN issue-57 119 36 , , PUNCT issue-57 119 37 knowledge knowledge NOUN issue-57 119 38 of of ADP issue-57 119 39 laws law NOUN issue-57 119 40 , , PUNCT issue-57 119 41 own own ADJ issue-57 119 42 rights right NOUN issue-57 119 43 and and CCONJ issue-57 119 44 obligations obligation NOUN issue-57 119 45 , , PUNCT issue-57 119 46 trust trust NOUN issue-57 119 47 to to ADP issue-57 119 48 the the DET issue-57 119 49 government government NOUN issue-57 119 50 and and CCONJ issue-57 119 51 in in ADP issue-57 119 52 its its PRON issue-57 119 53 effective effective ADJ issue-57 119 54 redistribution redistribution NOUN issue-57 119 55 of of ADP issue-57 119 56 all all DET issue-57 119 57 collected collect VERB issue-57 119 58 taxes taxis NOUN issue-57 119 59 and and CCONJ issue-57 119 60 duties duty NOUN issue-57 119 61 ( ( PUNCT issue-57 119 62 korobov korobov PROPN issue-57 119 63 , , PUNCT issue-57 119 64 2010 2010 NUM issue-57 119 65 ) ) PUNCT issue-57 119 66 . . PUNCT issue-57 120 1 trust trust NOUN issue-57 120 2 and and CCONJ issue-57 120 3 mutual mutual ADJ issue-57 120 4 cooperation cooperation NOUN issue-57 120 5 between between ADP issue-57 120 6 all all DET issue-57 120 7 subjects subject NOUN issue-57 120 8 of of ADP issue-57 120 9 tax tax NOUN issue-57 120 10 relations relation NOUN issue-57 120 11 will will AUX issue-57 120 12 develop develop VERB issue-57 120 13 tax tax NOUN issue-57 120 14 culture culture NOUN issue-57 120 15 , , PUNCT issue-57 120 16 which which PRON issue-57 120 17 is be AUX issue-57 120 18 the the DET issue-57 120 19 basis basis NOUN issue-57 120 20 of of ADP issue-57 120 21 fundamental fundamental ADJ issue-57 120 22 changes change NOUN issue-57 120 23 in in ADP issue-57 120 24 the the DET issue-57 120 25 tax tax NOUN issue-57 120 26 policy policy NOUN issue-57 120 27 of of ADP issue-57 120 28 the the DET issue-57 120 29 state state NOUN issue-57 120 30 , , PUNCT issue-57 120 31 building build VERB issue-57 120 32 an an DET issue-57 120 33 effective effective ADJ issue-57 120 34 national national ADJ issue-57 120 35 economy economy NOUN issue-57 120 36 and and CCONJ issue-57 120 37 ensuring ensure VERB issue-57 120 38 reliable reliable ADJ issue-57 120 39 security security NOUN issue-57 120 40 of of ADP issue-57 120 41 tax tax NOUN issue-57 120 42 ukraine ukraine NOUN issue-57 120 43 . . PUNCT issue-57 121 1 however however ADV issue-57 121 2 , , PUNCT issue-57 121 3 despite despite SCONJ issue-57 121 4 the the DET issue-57 121 5 implementation implementation NOUN issue-57 121 6 of of ADP issue-57 121 7 reforms reform NOUN issue-57 121 8 in in ADP issue-57 121 9 the the DET issue-57 121 10 tax tax NOUN issue-57 121 11 system system NOUN issue-57 121 12 , , PUNCT issue-57 121 13 the the DET issue-57 121 14 state state NOUN issue-57 121 15 of of ADP issue-57 121 16 the the DET issue-57 121 17 tax tax NOUN issue-57 121 18 security security NOUN issue-57 121 19 is be AUX issue-57 121 20 still still ADV issue-57 121 21 unstable unstable ADJ issue-57 121 22 because because SCONJ issue-57 121 23 of of ADP issue-57 121 24 the the DET issue-57 121 25 effect effect NOUN issue-57 121 26 of of ADP issue-57 121 27 certain certain ADJ issue-57 121 28 risks risk NOUN issue-57 121 29 , , PUNCT issue-57 121 30 including include VERB issue-57 121 31 : : PUNCT issue-57 121 32 unsustainable unsustainable ADJ issue-57 121 33 economic economic ADJ issue-57 121 34 growth growth NOUN issue-57 121 35 and and CCONJ issue-57 121 36 excessively excessively ADV issue-57 121 37 high high ADJ issue-57 121 38 sensitivity sensitivity NOUN issue-57 121 39 to to ADP issue-57 121 40 external external ADJ issue-57 121 41 factors factor NOUN issue-57 121 42 ; ; PUNCT issue-57 121 43 big big ADJ issue-57 121 44 number number NOUN issue-57 121 45 of of ADP issue-57 121 46 shortcomings shortcoming NOUN issue-57 121 47 in in ADP issue-57 121 48 the the DET issue-57 121 49 tax tax NOUN issue-57 121 50 system system NOUN issue-57 121 51 , , PUNCT issue-57 121 52 inefficient inefficient ADJ issue-57 121 53 tax tax NOUN issue-57 121 54 administration administration NOUN issue-57 121 55 and and CCONJ issue-57 121 56 lack lack NOUN issue-57 121 57 of of ADP issue-57 121 58 control control NOUN issue-57 121 59 in in ADP issue-57 121 60 use use NOUN issue-57 121 61 of of ADP issue-57 121 62 budget budget NOUN issue-57 121 63 funds fund NOUN issue-57 121 64 ; ; PUNCT issue-57 121 65 high high ADJ issue-57 121 66 level level NOUN issue-57 121 67 of of ADP issue-57 121 68 shadow shadow NOUN issue-57 121 69 economy economy NOUN issue-57 121 70 ( ( PUNCT issue-57 121 71 47 47 NUM issue-57 121 72 % % NOUN issue-57 121 73 of of ADP issue-57 121 74 shadow shadow NOUN issue-57 121 75 economy economy NOUN issue-57 121 76 in in ADP issue-57 121 77 2015 2015 NUM issue-57 121 78 ) ) PUNCT issue-57 121 79 ; ; PUNCT issue-57 121 80 monopoly monopoly NOUN issue-57 121 81 ownership ownership NOUN issue-57 121 82 over over ADP issue-57 121 83 strategic strategic ADJ issue-57 121 84 enterprises enterprise NOUN issue-57 121 85 in in ADP issue-57 121 86 strategic strategic ADJ issue-57 121 87 sectors sector NOUN issue-57 121 88 of of ADP issue-57 121 89 the the DET issue-57 121 90 economy economy NOUN issue-57 121 91 by by ADP issue-57 121 92 foreign foreign ADJ issue-57 121 93 companies company NOUN issue-57 121 94 ; ; PUNCT issue-57 121 95 low low ADJ issue-57 121 96 efficiency efficiency NOUN issue-57 121 97 of of ADP issue-57 121 98 defending defend VERB issue-57 121 99 the the DET issue-57 121 100 national national ADJ issue-57 121 101 market market NOUN issue-57 121 102 from from ADP issue-57 121 103 unfair unfair ADJ issue-57 121 104 competition competition NOUN issue-57 121 105 of of ADP issue-57 121 106 foreign foreign ADJ issue-57 121 107 products product NOUN issue-57 121 108 ; ; PUNCT issue-57 121 109 lack lack NOUN issue-57 121 110 of of ADP issue-57 121 111 scientific scientific ADJ issue-57 121 112 and and CCONJ issue-57 121 113 technological technological ADJ issue-57 121 114 progress progress NOUN issue-57 121 115 and and CCONJ issue-57 121 116 sufficient sufficient ADJ issue-57 121 117 investment investment NOUN issue-57 121 118 in in ADP issue-57 121 119 the the DET issue-57 121 120 economy economy NOUN issue-57 121 121 . . PUNCT issue-57 122 1 5 5 X issue-57 122 2 . . X issue-57 122 3 integrated integrate VERB issue-57 122 4 approach approach NOUN issue-57 122 5 of of ADP issue-57 122 6 threats threat NOUN issue-57 122 7 analysis analysis NOUN issue-57 122 8 of of ADP issue-57 122 9 tax tax NOUN issue-57 122 10 security security NOUN issue-57 122 11 in in ADP issue-57 122 12 order order NOUN issue-57 122 13 to to PART issue-57 122 14 clarify clarify VERB issue-57 122 15 the the DET issue-57 122 16 content content NOUN issue-57 122 17 of of ADP issue-57 122 18 threats threat NOUN issue-57 122 19 of of ADP issue-57 122 20 tax tax NOUN issue-57 122 21 security security NOUN issue-57 122 22 for for ADP issue-57 122 23 the the DET issue-57 122 24 state state NOUN issue-57 122 25 we we PRON issue-57 122 26 should should AUX issue-57 122 27 apply apply VERB issue-57 122 28 an an DET issue-57 122 29 integrated integrated ADJ issue-57 122 30 approach approach NOUN issue-57 122 31 , , PUNCT issue-57 122 32 which which PRON issue-57 122 33 identify identify VERB issue-57 122 34 the the DET issue-57 122 35 existing exist VERB issue-57 122 36 and and CCONJ issue-57 122 37 potential potential ADJ issue-57 122 38 sources source NOUN issue-57 122 39 and and CCONJ issue-57 122 40 factors factor NOUN issue-57 122 41 of of ADP issue-57 122 42 threats threat NOUN issue-57 122 43 . . PUNCT issue-57 123 1 sources source NOUN issue-57 123 2 of of ADP issue-57 123 3 threats threat NOUN issue-57 123 4 as as ADP issue-57 123 5 possible possible ADJ issue-57 123 6 causes cause NOUN issue-57 123 7 of of ADP issue-57 123 8 threats threat NOUN issue-57 123 9 can can AUX issue-57 123 10 cause cause VERB issue-57 123 11 destructive destructive ADJ issue-57 123 12 factors factor NOUN issue-57 123 13 that that PRON issue-57 123 14 adversely adversely ADV issue-57 123 15 affecting affect VERB issue-57 123 16 the the DET issue-57 123 17 level level NOUN issue-57 123 18 of of ADP issue-57 123 19 tax tax NOUN issue-57 123 20 security security NOUN issue-57 123 21 and and CCONJ issue-57 123 22 lead lead VERB issue-57 123 23 to to ADP issue-57 123 24 threats threat NOUN issue-57 123 25 . . PUNCT issue-57 124 1 there there PRON issue-57 124 2 are be VERB issue-57 124 3 a a DET issue-57 124 4 significant significant ADJ issue-57 124 5 number number NOUN issue-57 124 6 of of ADP issue-57 124 7 factors factor NOUN issue-57 124 8 of of ADP issue-57 124 9 threats threat NOUN issue-57 124 10 and and CCONJ issue-57 124 11 other other ADJ issue-57 124 12 negative negative ADJ issue-57 124 13 circumstances circumstance NOUN issue-57 124 14 which which PRON issue-57 124 15 negatively negatively ADV issue-57 124 16 affect affect VERB issue-57 124 17 the the DET issue-57 124 18 efficiency efficiency NOUN issue-57 124 19 and and CCONJ issue-57 124 20 stability stability NOUN issue-57 124 21 of of ADP issue-57 124 22 tax tax NOUN issue-57 124 23 security security NOUN issue-57 124 24 . . PUNCT issue-57 125 1 existing exist VERB issue-57 125 2 destabilizing destabilizing ADJ issue-57 125 3 factors factor NOUN issue-57 125 4 grouped group VERB issue-57 125 5 by by ADP issue-57 125 6 source source NOUN issue-57 125 7 of of ADP issue-57 125 8 origin origin NOUN issue-57 125 9 . . PUNCT issue-57 126 1 the the DET issue-57 126 2 main main ADJ issue-57 126 3 sources source NOUN issue-57 126 4 of of ADP issue-57 126 5 threats threat NOUN issue-57 126 6 are be AUX issue-57 126 7 the the DET issue-57 126 8 state state NOUN issue-57 126 9 of of ADP issue-57 126 10 the the DET issue-57 126 11 national national ADJ issue-57 126 12 economy economy NOUN issue-57 126 13 , , PUNCT issue-57 126 14 state state NOUN issue-57 126 15 of of ADP issue-57 126 16 the the DET issue-57 126 17 public public ADJ issue-57 126 18 finances finance NOUN issue-57 126 19 , , PUNCT issue-57 126 20 social social ADJ issue-57 126 21 features feature NOUN issue-57 126 22 of of ADP issue-57 126 23 the the DET issue-57 126 24 society society NOUN issue-57 126 25 and and CCONJ issue-57 126 26 institutional institutional ADJ issue-57 126 27 environment environment NOUN issue-57 126 28 . . PUNCT issue-57 127 1 a a DET issue-57 127 2 number number NOUN issue-57 127 3 of of ADP issue-57 127 4 factors factor NOUN issue-57 127 5 allocated allocate VERB issue-57 127 6 for for ADP issue-57 127 7 each each PRON issue-57 127 8 of of ADP issue-57 127 9 the the DET issue-57 127 10 above above ADJ issue-57 127 11 sources source NOUN issue-57 127 12 of of ADP issue-57 127 13 threats threat NOUN issue-57 127 14 , , PUNCT issue-57 127 15 the the DET issue-57 127 16 impact impact NOUN issue-57 127 17 of of ADP issue-57 127 18 which which PRON issue-57 127 19 is be AUX issue-57 127 20 the the DET issue-57 127 21 most most ADV issue-57 127 22 critical critical ADJ issue-57 127 23 and and CCONJ issue-57 127 24 can can AUX issue-57 127 25 cause cause VERB issue-57 127 26 a a DET issue-57 127 27 harmful harmful ADJ issue-57 127 28 impact impact NOUN issue-57 127 29 . . PUNCT issue-57 128 1 in in ADP issue-57 128 2 addition addition NOUN issue-57 128 3 , , PUNCT issue-57 128 4 the the DET issue-57 128 5 vulnerability vulnerability NOUN issue-57 128 6 of of ADP issue-57 128 7 certain certain ADJ issue-57 128 8 areas area NOUN issue-57 128 9 of of ADP issue-57 128 10 the the DET issue-57 128 11 tax tax NOUN issue-57 128 12 system system NOUN issue-57 128 13 should should AUX issue-57 128 14 take take VERB issue-57 128 15 into into ADP issue-57 128 16 account account NOUN issue-57 128 17 . . PUNCT issue-57 129 1 the the DET issue-57 129 2 most most ADV issue-57 129 3 significant significant ADJ issue-57 129 4 effects effect NOUN issue-57 129 5 of of ADP issue-57 129 6 tax tax NOUN issue-57 129 7 security security NOUN issue-57 129 8 should should AUX issue-57 129 9 include include VERB issue-57 129 10 the the DET issue-57 129 11 nature nature NOUN issue-57 129 12 of of ADP issue-57 129 13 economic economic ADJ issue-57 129 14 development development NOUN issue-57 129 15 , , PUNCT issue-57 129 16 social social ADJ issue-57 129 17 welfare welfare NOUN issue-57 129 18 and and CCONJ issue-57 129 19 the the DET issue-57 129 20 degree degree NOUN issue-57 129 21 of of ADP issue-57 129 22 inflation inflation NOUN issue-57 129 23 . . PUNCT issue-57 130 1 the the DET issue-57 130 2 nature nature NOUN issue-57 130 3 of of ADP issue-57 130 4 economic economic ADJ issue-57 130 5 development development NOUN issue-57 130 6 means mean VERB issue-57 130 7 that that SCONJ issue-57 130 8 economic economic ADJ issue-57 130 9 growth growth NOUN issue-57 130 10 in in ADP issue-57 130 11 the the DET issue-57 130 12 state state NOUN issue-57 130 13 economy economy NOUN issue-57 130 14 has have VERB issue-57 130 15 the the DET issue-57 130 16 ability ability NOUN issue-57 130 17 to to PART issue-57 130 18 reduce reduce VERB issue-57 130 19 certain certain ADJ issue-57 130 20 servicing servicing NOUN issue-57 130 21 costs cost NOUN issue-57 130 22 the the DET issue-57 130 23 economy economy NOUN issue-57 130 24 at at ADP issue-57 130 25 the the DET issue-57 130 26 same same ADJ issue-57 130 27 time time NOUN issue-57 130 28 reducing reduce VERB issue-57 130 29 the the DET issue-57 130 30 need need NOUN issue-57 130 31 for for ADP issue-57 130 32 tax tax NOUN issue-57 130 33 revenue revenue NOUN issue-57 130 34 . . PUNCT issue-57 131 1 the the DET issue-57 131 2 nature nature NOUN issue-57 131 3 of of ADP issue-57 131 4 economic economic ADJ issue-57 131 5 development development NOUN issue-57 131 6 means mean VERB issue-57 131 7 that that SCONJ issue-57 131 8 the the DET issue-57 131 9 state state NOUN issue-57 131 10 economy economy NOUN issue-57 131 11 has have VERB issue-57 131 12 the the DET issue-57 131 13 ability ability NOUN issue-57 131 14 to to PART issue-57 131 15 reduce reduce VERB issue-57 131 16 certain certain ADJ issue-57 131 17 servicing servicing NOUN issue-57 131 18 costs cost NOUN issue-57 131 19 for for ADP issue-57 131 20 the the DET issue-57 131 21 economy economy NOUN issue-57 131 22 during during ADP issue-57 131 23 an an DET issue-57 131 24 economic economic ADJ issue-57 131 25 growth growth NOUN issue-57 131 26 and and CCONJ issue-57 131 27 reduce reduce VERB issue-57 131 28 the the DET issue-57 131 29 need need NOUN issue-57 131 30 for for ADP issue-57 131 31 tax tax NOUN issue-57 131 32 revenues revenue NOUN issue-57 131 33 at at ADP issue-57 131 34 the the DET issue-57 131 35 same same ADJ issue-57 131 36 time time NOUN issue-57 131 37 . . PUNCT issue-57 132 1 however however ADV issue-57 132 2 , , PUNCT issue-57 132 3 despite despite SCONJ issue-57 132 4 the the DET issue-57 132 5 decrease decrease NOUN issue-57 132 6 in in ADP issue-57 132 7 servicing servicing NOUN issue-57 132 8 costs cost NOUN issue-57 132 9 on on ADP issue-57 132 10 the the DET issue-57 132 11 economy economy NOUN issue-57 132 12 , , PUNCT issue-57 132 13 tax tax NOUN issue-57 132 14 revenues revenue NOUN issue-57 132 15 may may AUX issue-57 132 16 grow grow VERB issue-57 132 17 . . PUNCT issue-57 133 1 this this PRON issue-57 133 2 explains explain VERB issue-57 133 3 by by ADP issue-57 133 4 the the DET issue-57 133 5 fact fact NOUN issue-57 133 6 that that SCONJ issue-57 133 7 during during ADP issue-57 133 8 the the DET issue-57 133 9 boom boom NOUN issue-57 133 10 phase phase NOUN issue-57 133 11 in in ADP issue-57 133 12 the the DET issue-57 133 13 growth growth NOUN issue-57 133 14 of of ADP issue-57 133 15 the the DET issue-57 133 16 economy economy NOUN issue-57 133 17 , , PUNCT issue-57 133 18 income income NOUN issue-57 133 19 of of ADP issue-57 133 20 the the DET issue-57 133 21 individuals individual NOUN issue-57 133 22 and and CCONJ issue-57 133 23 entities entity NOUN issue-57 133 24 increase increase VERB issue-57 133 25 , , PUNCT issue-57 133 26 and and CCONJ issue-57 133 27 household household NOUN issue-57 133 28 consumption consumption NOUN issue-57 133 29 increase increase NOUN issue-57 133 30 , , PUNCT issue-57 133 31 which which PRON issue-57 133 32 in in ADP issue-57 133 33 turn turn NOUN issue-57 133 34 increases increase VERB issue-57 133 35 income income NOUN issue-57 133 36 taxes taxis NOUN issue-57 133 37 . . PUNCT issue-57 134 1 the the DET issue-57 134 2 most most ADV issue-57 134 3 important important ADJ issue-57 134 4 indicators indicator NOUN issue-57 134 5 of of ADP issue-57 134 6 the the DET issue-57 134 7 national national ADJ issue-57 134 8 economy economy NOUN issue-57 134 9 is be AUX issue-57 134 10 the the DET issue-57 134 11 level level NOUN issue-57 134 12 and and CCONJ issue-57 134 13 dynamics dynamic NOUN issue-57 134 14 of of ADP issue-57 134 15 gdp gdp NOUN issue-57 134 16 . . PUNCT issue-57 135 1 in in ADP issue-57 135 2 the the DET issue-57 135 3 following follow VERB issue-57 135 4 table table NOUN issue-57 135 5 is be AUX issue-57 135 6 given give VERB issue-57 135 7 the the DET issue-57 135 8 numerical numerical ADJ issue-57 135 9 value value NOUN issue-57 135 10 of of ADP issue-57 135 11 these these DET issue-57 135 12 indicators indicator NOUN issue-57 135 13 ( ( PUNCT issue-57 135 14 table table NOUN issue-57 135 15 3 3 NUM issue-57 135 16 ) ) PUNCT issue-57 135 17 . . PUNCT issue-57 136 1 table table NOUN issue-57 136 2 3 3 NUM issue-57 136 3 the the DET issue-57 136 4 growth growth NOUN issue-57 136 5 rate rate NOUN issue-57 136 6 of of ADP issue-57 136 7 nominal nominal ADJ issue-57 136 8 gdp gdp NOUN issue-57 136 9 of of ADP issue-57 136 10 ukraine ukraine PROPN issue-57 136 11 over over ADP issue-57 136 12 the the DET issue-57 136 13 period period NOUN issue-57 136 14 2009 2009 NUM issue-57 136 15 - - SYM issue-57 136 16 2014 2014 NUM issue-57 136 17 year year NOUN issue-57 136 18 nominal nominal PROPN issue-57 136 19 gdp gdp PROPN issue-57 136 20 , , PUNCT issue-57 136 21 mln mln PROPN issue-57 136 22 . . PUNCT issue-57 137 1 uah uah PROPN issue-57 137 2 . . PUNCT issue-57 138 1 absolute absolute ADJ issue-57 138 2 growth growth NOUN issue-57 138 3 of of ADP issue-57 138 4 nominal nominal ADJ issue-57 138 5 gdp gdp PROPN issue-57 138 6 , , PUNCT issue-57 138 7 mln mln X issue-57 138 8 . . PUNCT issue-57 138 9 uah uah PROPN issue-57 138 10 . . PUNCT issue-57 139 1 the the DET issue-57 139 2 growth growth NOUN issue-57 139 3 rate rate NOUN issue-57 139 4 of of ADP issue-57 139 5 nominal nominal ADJ issue-57 139 6 gdp,% gdp,% NOUN issue-57 139 7 2008 2008 NUM issue-57 139 8 948 948 NUM issue-57 139 9 056 056 NUM issue-57 139 10 227 227 NUM issue-57 139 11 325 325 NUM issue-57 139 12 31,5 31,5 NUM issue-57 139 13 2009 2009 NUM issue-57 139 14 913 913 NUM issue-57 139 15 345 345 NUM issue-57 139 16 -34 -34 SYM issue-57 139 17 711 711 NUM issue-57 139 18 -3,7 -3,7 NUM issue-57 139 19 2010 2010 NUM issue-57 139 20 1 1 NUM issue-57 139 21 082 082 NUM issue-57 139 22 569 569 NUM issue-57 139 23 169 169 NUM issue-57 139 24 224 224 NUM issue-57 139 25 18,5 18,5 NUM issue-57 139 26 2011 2011 NUM issue-57 139 27 1 1 NUM issue-57 139 28 316 316 NUM issue-57 139 29 600 600 NUM issue-57 139 30 234 234 NUM issue-57 139 31 031 031 NUM issue-57 139 32 21,6 21,6 NUM issue-57 139 33 2012 2012 NUM issue-57 139 34 1 1 NUM issue-57 139 35 408 408 NUM issue-57 139 36 889 889 NUM issue-57 139 37 92 92 NUM issue-57 139 38 289 289 NUM issue-57 139 39 7,0 7,0 NUM issue-57 139 40 2013 2013 NUM issue-57 139 41 1 1 NUM issue-57 139 42 454 454 NUM issue-57 139 43 931 931 NUM issue-57 139 44 46 46 NUM issue-57 139 45 042 042 NUM issue-57 139 46 3,3 3,3 NUM issue-57 139 47 2014 2014 NUM issue-57 139 48 1 1 NUM issue-57 139 49 566 566 NUM issue-57 139 50 728 728 NUM issue-57 139 51 111 111 NUM issue-57 139 52 797 797 NUM issue-57 139 53 7,7 7,7 NUM issue-57 139 54 according accord VERB issue-57 139 55 to to ADP issue-57 139 56 the the DET issue-57 139 57 table table NOUN issue-57 139 58 we we PRON issue-57 139 59 can can AUX issue-57 139 60 observe observe VERB issue-57 139 61 a a DET issue-57 139 62 decrease decrease NOUN issue-57 139 63 in in ADP issue-57 139 64 nominal nominal ADJ issue-57 139 65 gdp gdp NOUN issue-57 139 66 in in ADP issue-57 139 67 2009 2009 NUM issue-57 139 68 to to ADP issue-57 139 69 34 34 NUM issue-57 139 70 711 711 NUM issue-57 139 71 mln mln NOUN issue-57 139 72 . . PUNCT issue-57 140 1 uah uah PROPN issue-57 140 2 , , PUNCT issue-57 140 3 which which PRON issue-57 140 4 can can AUX issue-57 140 5 be be AUX issue-57 140 6 explained explain VERB issue-57 140 7 by by ADP issue-57 140 8 the the DET issue-57 140 9 downturn downturn NOUN issue-57 140 10 in in ADP issue-57 140 11 the the DET issue-57 140 12 economy economy NOUN issue-57 140 13 as as ADP issue-57 140 14 a a DET issue-57 140 15 result result NOUN issue-57 140 16 of of ADP issue-57 140 17 the the DET issue-57 140 18 global global ADJ issue-57 140 19 financial financial ADJ issue-57 140 20 crisis crisis NOUN issue-57 140 21 , , PUNCT issue-57 140 22 which which PRON issue-57 140 23 caused cause VERB issue-57 140 24 a a DET issue-57 140 25 significant significant ADJ issue-57 140 26 negative negative ADJ issue-57 140 27 impact impact NOUN issue-57 140 28 on on ADP issue-57 140 29 the the DET issue-57 140 30 economy economy NOUN issue-57 140 31 of of ADP issue-57 140 32 ukraine ukraine PROPN issue-57 140 33 . . PUNCT issue-57 141 1 gdp gdp NOUN issue-57 141 2 growth growth NOUN issue-57 141 3 in in ADP issue-57 141 4 2010 2010 NUM issue-57 141 5 - - SYM issue-57 141 6 2014 2014 NUM issue-57 141 7 years year NOUN issue-57 141 8 has have AUX issue-57 141 9 been be AUX issue-57 141 10 unable unable ADJ issue-57 141 11 to to PART issue-57 141 12 reach reach VERB issue-57 141 13 its its PRON issue-57 141 14 pre pre ADJ issue-57 141 15 - - ADJ issue-57 141 16 crisis crisis ADJ issue-57 141 17 value value NOUN issue-57 141 18 . . PUNCT issue-57 142 1 the the DET issue-57 142 2 dynamics dynamic NOUN issue-57 142 3 remain remain VERB issue-57 142 4 positive positive ADJ issue-57 142 5 , , PUNCT issue-57 142 6 but but CCONJ issue-57 142 7 the the DET issue-57 142 8 pace pace NOUN issue-57 142 9 of of ADP issue-57 142 10 growth growth NOUN issue-57 142 11 slowed slow VERB issue-57 142 12 considerably considerably ADV issue-57 142 13 – – PUNCT issue-57 142 14 gdp gdp NOUN issue-57 142 15 growth growth NOUN issue-57 142 16 in in ADP issue-57 142 17 2013 2013 NUM issue-57 142 18 was be AUX issue-57 142 19 only only ADV issue-57 142 20 3.3 3.3 NUM issue-57 142 21 % % NOUN issue-57 142 22 . . PUNCT issue-57 143 1 this this PRON issue-57 143 2 can can AUX issue-57 143 3 explained explain VERB issue-57 143 4 by by ADP issue-57 143 5 the the DET issue-57 143 6 decline decline NOUN issue-57 143 7 in in ADP issue-57 143 8 production production NOUN issue-57 143 9 for for ADP issue-57 143 10 most most ADJ issue-57 143 11 types type NOUN issue-57 143 12 of of ADP issue-57 143 13 economic economic ADJ issue-57 143 14 activity activity NOUN issue-57 143 15 that that PRON issue-57 143 16 began begin VERB issue-57 143 17 in in ADP issue-57 143 18 2011 2011 NUM issue-57 143 19 and and CCONJ issue-57 143 20 continues continue VERB issue-57 143 21 up up ADP issue-57 143 22 today today NOUN issue-57 143 23 . . PUNCT issue-57 144 1 such such ADJ issue-57 144 2 dynamics dynamic NOUN issue-57 144 3 of of ADP issue-57 144 4 gdp gdp NOUN issue-57 144 5 creates create VERB issue-57 144 6 big big ADJ issue-57 144 7 risks risk NOUN issue-57 144 8 to to ADP issue-57 144 9 macro macro ADJ issue-57 144 10 environment environment NOUN issue-57 144 11 of of ADP issue-57 144 12 the the DET issue-57 144 13 state state NOUN issue-57 144 14 and and CCONJ issue-57 144 15 can can AUX issue-57 144 16 cause cause VERB issue-57 144 17 even even ADV issue-57 144 18 greater great ADJ issue-57 144 19 need need NOUN issue-57 144 20 for for ADP issue-57 144 21 additional additional ADJ issue-57 144 22 tax tax NOUN issue-57 144 23 revenues revenue NOUN issue-57 144 24 to to ADP issue-57 144 25 the the DET issue-57 144 26 state state NOUN issue-57 144 27 ’s ’s PART issue-57 144 28 budget budget NOUN issue-57 144 29 . . PUNCT issue-57 145 1 the the DET issue-57 145 2 welfare welfare NOUN issue-57 145 3 level level NOUN issue-57 145 4 . . PUNCT issue-57 146 1 at at ADP issue-57 146 2 a a DET issue-57 146 3 high high ADJ issue-57 146 4 level level NOUN issue-57 146 5 of of ADP issue-57 146 6 welfare welfare NOUN issue-57 146 7 , , PUNCT issue-57 146 8 there there PRON issue-57 146 9 is be VERB issue-57 146 10 a a DET issue-57 146 11 potential potential ADJ issue-57 146 12 basis basis NOUN issue-57 146 13 for for ADP issue-57 146 14 an an DET issue-57 146 15 increase increase NOUN issue-57 146 16 in in ADP issue-57 146 17 tax tax NOUN issue-57 146 18 revenues revenue NOUN issue-57 146 19 in in ADP issue-57 146 20 case case NOUN issue-57 146 21 of of ADP issue-57 146 22 urgency urgency NOUN issue-57 146 23 , , PUNCT issue-57 146 24 when when SCONJ issue-57 146 25 the the DET issue-57 146 26 state state NOUN issue-57 146 27 needs need VERB issue-57 146 28 for for ADP issue-57 146 29 additional additional ADJ issue-57 146 30 funds fund NOUN issue-57 146 31 . . PUNCT issue-57 147 1 when when SCONJ issue-57 147 2 there there PRON issue-57 147 3 is be VERB issue-57 147 4 low low ADJ issue-57 147 5 level level NOUN issue-57 147 6 of of ADP issue-57 147 7 prosperity prosperity NOUN issue-57 147 8 , , PUNCT issue-57 147 9 any any DET issue-57 147 10 attempts attempt NOUN issue-57 147 11 at at ADP issue-57 147 12 extra extra ADJ issue-57 147 13 cash cash NOUN issue-57 147 14 from from ADP issue-57 147 15 tax tax NOUN issue-57 147 16 revenues revenue NOUN issue-57 147 17 will will AUX issue-57 147 18 be be AUX issue-57 147 19 ineffective ineffective ADJ issue-57 147 20 . . PUNCT issue-57 148 1 in in ADP issue-57 148 2 addition addition NOUN issue-57 148 3 , , PUNCT issue-57 148 4 such such ADJ issue-57 148 5 baltic baltic ADJ issue-57 148 6 journal journal NOUN issue-57 148 7 of of ADP issue-57 148 8 economic economic ADJ issue-57 148 9 studies study NOUN issue-57 148 10 29 29 NUM issue-57 148 11 vol vol NOUN issue-57 148 12 . . PROPN issue-57 148 13 2 2 NUM issue-57 148 14 , , PUNCT issue-57 148 15 no no INTJ issue-57 148 16 . . NOUN issue-57 148 17 1 1 NUM issue-57 148 18 , , PUNCT issue-57 148 19 2016 2016 NUM issue-57 148 20 actions action NOUN issue-57 148 21 affect affect VERB issue-57 148 22 adversely adversely ADV issue-57 148 23 on on ADP issue-57 148 24 the the DET issue-57 148 25 level level NOUN issue-57 148 26 of of ADP issue-57 148 27 tax tax NOUN issue-57 148 28 security security NOUN issue-57 148 29 . . PUNCT issue-57 149 1 to to PART issue-57 149 2 demonstrate demonstrate VERB issue-57 149 3 this this DET issue-57 149 4 factor factor NOUN issue-57 149 5 look look VERB issue-57 149 6 at at ADP issue-57 149 7 the the DET issue-57 149 8 dynamics dynamic NOUN issue-57 149 9 of of ADP issue-57 149 10 the the DET issue-57 149 11 value value NOUN issue-57 149 12 of of ADP issue-57 149 13 gdp gdp NOUN issue-57 149 14 per per ADP issue-57 149 15 capita capita NOUN issue-57 149 16 . . PUNCT issue-57 150 1 according accord VERB issue-57 150 2 to to ADP issue-57 150 3 the the DET issue-57 150 4 global global ADJ issue-57 150 5 competitiveness competitiveness NOUN issue-57 150 6 report report NOUN issue-57 150 7 world world PROPN issue-57 150 8 economic economic PROPN issue-57 150 9 forum forum PROPN issue-57 150 10 , , PUNCT issue-57 150 11 the the DET issue-57 150 12 gdp gdp NOUN issue-57 150 13 in in ADP issue-57 150 14 ukraine ukraine NOUN issue-57 150 15 in in ADP issue-57 150 16 2013 2013 NUM issue-57 150 17 was be AUX issue-57 150 18 $ $ SYM issue-57 150 19 3,919.41 3,919.41 NUM issue-57 150 20 . . PUNCT issue-57 151 1 despite despite SCONJ issue-57 151 2 the the DET issue-57 151 3 rather rather ADV issue-57 151 4 low low ADJ issue-57 151 5 level level NOUN issue-57 151 6 of of ADP issue-57 151 7 gdp gdp NOUN issue-57 151 8 growth growth NOUN issue-57 151 9 , , PUNCT issue-57 151 10 ukraine ukraine NOUN issue-57 151 11 is be AUX issue-57 151 12 on on ADP issue-57 151 13 the the DET issue-57 151 14 91 91 NUM issue-57 151 15 place place NOUN issue-57 151 16 out out ADP issue-57 151 17 of of ADP issue-57 151 18 144 144 NUM issue-57 151 19 countries country NOUN issue-57 151 20 in in ADP issue-57 151 21 terms term NOUN issue-57 151 22 of of ADP issue-57 151 23 gdp gdp NOUN issue-57 151 24 per per ADP issue-57 151 25 capita capita NOUN issue-57 151 26 . . PUNCT issue-57 152 1 the the DET issue-57 152 2 closest close ADJ issue-57 152 3 our our PRON issue-57 152 4 neighbours neighbour NOUN issue-57 152 5 are be AUX issue-57 152 6 lithuania lithuania PROPN issue-57 152 7 ranks rank VERB issue-57 152 8 44th 44th ADJ issue-57 152 9 ( ( PUNCT issue-57 152 10 $ $ SYM issue-57 152 11 16,003.00 16,003.00 NUM issue-57 152 12 ) ) PUNCT issue-57 152 13 , , PUNCT issue-57 152 14 russia russia PROPN issue-57 152 15 – – PUNCT issue-57 152 16 49th 49th ADJ issue-57 152 17 place place NOUN issue-57 152 18 ( ( PUNCT issue-57 152 19 $ $ SYM issue-57 152 20 14,819.00 14,819.00 NUM issue-57 152 21 ) ) PUNCT issue-57 152 22 , , PUNCT issue-57 152 23 poland poland PROPN issue-57 152 24 – – PUNCT issue-57 152 25 52 52 NUM issue-57 152 26 place place NOUN issue-57 152 27 ( ( PUNCT issue-57 152 28 $ $ SYM issue-57 152 29 13,394.00 13,394.00 NUM issue-57 152 30 ) ) PUNCT issue-57 152 31 , , PUNCT issue-57 152 32 kazakhstan kazakhstan PROPN issue-57 152 33 – – PUNCT issue-57 152 34 53 53 NUM issue-57 152 35 place place NOUN issue-57 152 36 ( ( PUNCT issue-57 152 37 $ $ SYM issue-57 152 38 12,843.00 12,843.00 NUM issue-57 152 39 ) ) PUNCT issue-57 152 40 , , PUNCT issue-57 152 41 romania romania PROPN issue-57 152 42 – – PUNCT issue-57 152 43 67th 67th NOUN issue-57 152 44 ( ( PUNCT issue-57 152 45 $ $ SYM issue-57 152 46 8,910.00 8,910.00 NUM issue-57 152 47 ) ) PUNCT issue-57 152 48 . . PUNCT issue-57 153 1 thus thus ADV issue-57 153 2 , , PUNCT issue-57 153 3 welfare welfare NOUN issue-57 153 4 remains remain VERB issue-57 153 5 very very ADV issue-57 153 6 low low ADJ issue-57 153 7 even even ADV issue-57 153 8 in in ADP issue-57 153 9 comparison comparison NOUN issue-57 153 10 with with ADP issue-57 153 11 countries country NOUN issue-57 153 12 of of ADP issue-57 153 13 the the DET issue-57 153 14 former former ADJ issue-57 153 15 ussr ussr ADJ issue-57 153 16 ukrainian ukrainian PROPN issue-57 153 17 . . PUNCT issue-57 154 1 this this PRON issue-57 154 2 poses pose VERB issue-57 154 3 a a DET issue-57 154 4 serious serious ADJ issue-57 154 5 threat threat NOUN issue-57 154 6 to to ADP issue-57 154 7 the the DET issue-57 154 8 security security NOUN issue-57 154 9 tax tax NOUN issue-57 154 10 , , PUNCT issue-57 154 11 exacerbated exacerbate VERB issue-57 154 12 by by ADP issue-57 154 13 unfavourable unfavourable ADJ issue-57 154 14 gdp gdp PROPN issue-57 154 15 . . PUNCT issue-57 155 1 inflation inflation NOUN issue-57 155 2 is be AUX issue-57 155 3 the the DET issue-57 155 4 factor factor NOUN issue-57 155 5 that that PRON issue-57 155 6 has have VERB issue-57 155 7 a a DET issue-57 155 8 significant significant ADJ issue-57 155 9 impact impact NOUN issue-57 155 10 on on ADP issue-57 155 11 the the DET issue-57 155 12 level level NOUN issue-57 155 13 of of ADP issue-57 155 14 tax tax NOUN issue-57 155 15 security security NOUN issue-57 155 16 . . PUNCT issue-57 156 1 business business NOUN issue-57 156 2 entities entity NOUN issue-57 156 3 often often ADV issue-57 156 4 do do AUX issue-57 156 5 not not PART issue-57 156 6 meet meet VERB issue-57 156 7 the the DET issue-57 156 8 legislative legislative ADJ issue-57 156 9 deadlines deadline NOUN issue-57 156 10 of of ADP issue-57 156 11 tax tax NOUN issue-57 156 12 collection collection NOUN issue-57 156 13 under under ADP issue-57 156 14 the the DET issue-57 156 15 conditions condition NOUN issue-57 156 16 of of ADP issue-57 156 17 high high ADJ issue-57 156 18 inflation inflation NOUN issue-57 156 19 , , PUNCT issue-57 156 20 because because SCONJ issue-57 156 21 sometimes sometimes ADV issue-57 156 22 potential potential ADJ issue-57 156 23 fines fine NOUN issue-57 156 24 and and CCONJ issue-57 156 25 penalties penalty NOUN issue-57 156 26 from from ADP issue-57 156 27 delayed delay VERB issue-57 156 28 payment payment NOUN issue-57 156 29 of of ADP issue-57 156 30 taxes taxis NOUN issue-57 156 31 is be AUX issue-57 156 32 more more ADV issue-57 156 33 profitable profitable ADJ issue-57 156 34 , , PUNCT issue-57 156 35 as as SCONJ issue-57 156 36 money money NOUN issue-57 156 37 constantly constantly ADV issue-57 156 38 depreciating depreciate VERB issue-57 156 39 , , PUNCT issue-57 156 40 and and CCONJ issue-57 156 41 one one NUM issue-57 156 42 monetary monetary ADJ issue-57 156 43 unit unit NOUN issue-57 156 44 used use VERB issue-57 156 45 today today NOUN issue-57 156 46 is be AUX issue-57 156 47 more more ADJ issue-57 156 48 than than ADP issue-57 156 49 one one NUM issue-57 156 50 money money NOUN issue-57 156 51 unit unit NOUN issue-57 156 52 used use VERB issue-57 156 53 after after ADP issue-57 156 54 a a DET issue-57 156 55 certain certain ADJ issue-57 156 56 period period NOUN issue-57 156 57 of of ADP issue-57 156 58 time time NOUN issue-57 156 59 . . PUNCT issue-57 157 1 these these DET issue-57 157 2 actions action NOUN issue-57 157 3 significantly significantly ADV issue-57 157 4 worsen worsen VERB issue-57 157 5 the the DET issue-57 157 6 level level NOUN issue-57 157 7 of of ADP issue-57 157 8 tax tax NOUN issue-57 157 9 security security NOUN issue-57 157 10 and and CCONJ issue-57 157 11 are be AUX issue-57 157 12 a a DET issue-57 157 13 huge huge ADJ issue-57 157 14 threat threat NOUN issue-57 157 15 . . PUNCT issue-57 158 1 the the DET issue-57 158 2 second second ADJ issue-57 158 3 source source NOUN issue-57 158 4 of of ADP issue-57 158 5 threats threat NOUN issue-57 158 6 is be AUX issue-57 158 7 the the DET issue-57 158 8 state state NOUN issue-57 158 9 of of ADP issue-57 158 10 the the DET issue-57 158 11 public public ADJ issue-57 158 12 finances finance NOUN issue-57 158 13 . . PUNCT issue-57 159 1 the the DET issue-57 159 2 level level NOUN issue-57 159 3 and and CCONJ issue-57 159 4 nature nature NOUN issue-57 159 5 of of ADP issue-57 159 6 the the DET issue-57 159 7 state state NOUN issue-57 159 8 ’s ’s PART issue-57 159 9 impact impact NOUN issue-57 159 10 on on ADP issue-57 159 11 the the DET issue-57 159 12 economy economy NOUN issue-57 159 13 depends depend VERB issue-57 159 14 on on ADP issue-57 159 15 the the DET issue-57 159 16 efficiency efficiency NOUN issue-57 159 17 and and CCONJ issue-57 159 18 functioning functioning NOUN issue-57 159 19 . . PUNCT issue-57 160 1 the the DET issue-57 160 2 most most ADV issue-57 160 3 important important ADJ issue-57 160 4 factors factor NOUN issue-57 160 5 that that PRON issue-57 160 6 affect affect VERB issue-57 160 7 the the DET issue-57 160 8 state state NOUN issue-57 160 9 of of ADP issue-57 160 10 public public ADJ issue-57 160 11 finances finance NOUN issue-57 160 12 is be AUX issue-57 160 13 the the DET issue-57 160 14 size size NOUN issue-57 160 15 of of ADP issue-57 160 16 the the DET issue-57 160 17 budget budget NOUN issue-57 160 18 deficit deficit NOUN issue-57 160 19 , , PUNCT issue-57 160 20 public public ADJ issue-57 160 21 debt debt NOUN issue-57 160 22 and and CCONJ issue-57 160 23 tax tax NOUN issue-57 160 24 burden burden NOUN issue-57 160 25 . . PUNCT issue-57 161 1 the the DET issue-57 161 2 budget budget NOUN issue-57 161 3 deficit deficit NOUN issue-57 161 4 under under ADP issue-57 161 5 article article NOUN issue-57 161 6 2 2 NUM issue-57 161 7 of of ADP issue-57 161 8 the the DET issue-57 161 9 budget budget NOUN issue-57 161 10 code code NOUN issue-57 161 11 of of ADP issue-57 161 12 ukraine ukraine PROPN issue-57 161 13 is be AUX issue-57 161 14 the the DET issue-57 161 15 excess excess NOUN issue-57 161 16 of of ADP issue-57 161 17 expenditures expenditure NOUN issue-57 161 18 over over ADP issue-57 161 19 gainful gainful ADJ issue-57 161 20 . . PUNCT issue-57 162 1 the the DET issue-57 162 2 following follow VERB issue-57 162 3 table table NOUN issue-57 162 4 shows show VERB issue-57 162 5 the the DET issue-57 162 6 values value NOUN issue-57 162 7 of of ADP issue-57 162 8 the the DET issue-57 162 9 state state NOUN issue-57 162 10 budget budget NOUN issue-57 162 11 deficit deficit NOUN issue-57 162 12 in in ADP issue-57 162 13 recent recent ADJ issue-57 162 14 years year NOUN issue-57 162 15 ( ( PUNCT issue-57 162 16 table table NOUN issue-57 162 17 4 4 NUM issue-57 162 18 ) ) PUNCT issue-57 162 19 . . PUNCT issue-57 163 1 table table NOUN issue-57 163 2 4 4 NUM issue-57 163 3 the the DET issue-57 163 4 volume volume NOUN issue-57 163 5 of of ADP issue-57 163 6 the the DET issue-57 163 7 budget budget NOUN issue-57 163 8 deficit deficit NOUN issue-57 163 9 in in ADP issue-57 163 10 ukraine ukraine NOUN issue-57 163 11 over over ADP issue-57 163 12 the the DET issue-57 163 13 period period NOUN issue-57 163 14 2009 2009 NUM issue-57 163 15 - - SYM issue-57 163 16 2014 2014 NUM issue-57 163 17 year year NOUN issue-57 163 18 state state NOUN issue-57 163 19 budget budget NOUN issue-57 163 20 ( ( PUNCT issue-57 163 21 mln mln X issue-57 163 22 . . PUNCT issue-57 163 23 uah uah ADJ issue-57 163 24 ) ) PUNCT issue-57 163 25 state state NOUN issue-57 163 26 ’s ’s PART issue-57 163 27 ratio ratio NOUN issue-57 163 28 of of ADP issue-57 163 29 budget budget NOUN issue-57 163 30 deficit/ deficit/ NUM issue-57 163 31 surplus surplus NOUN issue-57 163 32 to to ADP issue-57 163 33 gdp,%revenues gdp,%revenues PROPN issue-57 163 34 expenditures expenditure NOUN issue-57 163 35 deficit/ deficit/ ADJ issue-57 163 36 surplus surplus NOUN issue-57 163 37 2008 2008 NUM issue-57 163 38 231 231 NUM issue-57 163 39 686,3 686,3 NUM issue-57 163 40 241 241 NUM issue-57 163 41 454,5 454,5 NOUN issue-57 163 42 -12 -12 SYM issue-57 164 1 500,7 500,7 NUM issue-57 164 2 -1,32 -1,32 NUM issue-57 164 3 2009 2009 NUM issue-57 164 4 209 209 NUM issue-57 164 5 700,3 700,3 NUM issue-57 164 6 242 242 NUM issue-57 164 7 437,2 437,2 NOUN issue-57 164 8 -32 -32 PUNCT issue-57 164 9 736,9 736,9 NUM issue-57 164 10 -3,89 -3,89 PROPN issue-57 164 11 2010 2010 NUM issue-57 164 12 240 240 NUM issue-57 164 13 615,2 615,2 NUM issue-57 165 1 303 303 NUM issue-57 165 2 588,7 588,7 NOUN issue-57 165 3 -62 -62 PUNCT issue-57 165 4 973,5 973,5 NUM issue-57 165 5 -5,94 -5,94 PUNCT issue-57 165 6 2011 2011 NUM issue-57 165 7 314 314 NUM issue-57 165 8 616,9 616,9 NUM issue-57 165 9 333 333 NUM issue-57 165 10 459,5 459,5 NOUN issue-57 165 11 -18 -18 SYM issue-57 165 12 842,6 842,6 NUM issue-57 165 13 1,79 1,79 NUM issue-57 165 14 2012 2012 NUM issue-57 165 15 346 346 NUM issue-57 165 16 025,5 025,5 NOUN issue-57 165 17 395 395 NUM issue-57 166 1 681,5 681,5 NOUN issue-57 166 2 -49 -49 PUNCT issue-57 167 1 656,0 656,0 NOUN issue-57 167 2 -3,79 -3,79 VERB issue-57 167 3 2013 2013 NUM issue-57 167 4 339 339 NUM issue-57 167 5 180,3 180,3 NOUN issue-57 167 6 403 403 NUM issue-57 167 7 403,2 403,2 NOUN issue-57 167 8 -64 -64 PUNCT issue-57 168 1 707,6 707,6 NUM issue-57 168 2 -4,45 -4,45 NUM issue-57 168 3 2014 2014 NUM issue-57 168 4 403 403 NUM issue-57 168 5 403,2 403,2 NOUN issue-57 168 6 430 430 NUM issue-57 168 7 108,8 108,8 NUM issue-57 168 8 -78 -78 PUNCT issue-57 168 9 070,5 070,5 NOUN issue-57 168 10 -4,98 -4,98 PUNCT issue-57 168 11 according accord VERB issue-57 168 12 to to ADP issue-57 168 13 the the DET issue-57 168 14 data datum NOUN issue-57 168 15 presented present VERB issue-57 168 16 above above ADP issue-57 168 17 table table NOUN issue-57 168 18 shows show VERB issue-57 168 19 that that SCONJ issue-57 168 20 in in ADP issue-57 168 21 ukraine ukraine NOUN issue-57 168 22 there there PRON issue-57 168 23 is be VERB issue-57 168 24 a a DET issue-57 168 25 constant constant ADJ issue-57 168 26 budget budget NOUN issue-57 168 27 deficit deficit NOUN issue-57 168 28 during during ADP issue-57 168 29 the the DET issue-57 168 30 study study NOUN issue-57 168 31 period period NOUN issue-57 168 32 . . PUNCT issue-57 169 1 great great ADJ issue-57 169 2 value value NOUN issue-57 169 3 of of ADP issue-57 169 4 the the DET issue-57 169 5 budget budget NOUN issue-57 169 6 deficit deficit NOUN issue-57 169 7 in in ADP issue-57 169 8 2010 2010 NUM issue-57 169 9 is be AUX issue-57 169 10 explained explain VERB issue-57 169 11 by by ADP issue-57 169 12 the the DET issue-57 169 13 global global ADJ issue-57 169 14 financial financial ADJ issue-57 169 15 crisis crisis NOUN issue-57 169 16 , , PUNCT issue-57 169 17 which which PRON issue-57 169 18 led lead VERB issue-57 169 19 to to PART issue-57 169 20 increase increase VERB issue-57 169 21 the the DET issue-57 169 22 costs cost NOUN issue-57 169 23 for for ADP issue-57 169 24 anti anti ADJ issue-57 169 25 - - ADJ issue-57 169 26 crisis crisis ADJ issue-57 169 27 measures measure NOUN issue-57 169 28 . . PUNCT issue-57 170 1 ratio ratio NOUN issue-57 170 2 deficit/ deficit/ NUM issue-57 170 3 surplus surplus NOUN issue-57 170 4 to to ADP issue-57 170 5 gdp gdp NOUN issue-57 170 6 should should AUX issue-57 170 7 not not PART issue-57 170 8 exceed exceed VERB issue-57 170 9 3 3 NUM issue-57 170 10 % % NOUN issue-57 170 11 . . PUNCT issue-57 171 1 the the DET issue-57 171 2 state state NOUN issue-57 171 3 budget budget NOUN issue-57 171 4 deficit deficit NOUN issue-57 171 5 was be AUX issue-57 171 6 within within ADP issue-57 171 7 the the DET issue-57 171 8 allowable allowable ADJ issue-57 171 9 ratio ratio NOUN issue-57 171 10 only only ADV issue-57 171 11 in in ADP issue-57 171 12 2008 2008 NUM issue-57 171 13 and and CCONJ issue-57 171 14 2011 2011 NUM issue-57 171 15 . . PUNCT issue-57 172 1 it it PRON issue-57 172 2 is be AUX issue-57 172 3 exceeding exceed VERB issue-57 172 4 the the DET issue-57 172 5 rate rate NOUN issue-57 172 6 of of ADP issue-57 172 7 the the DET issue-57 172 8 marginal marginal ADJ issue-57 172 9 rate rate NOUN issue-57 172 10 of of ADP issue-57 172 11 3 3 NUM issue-57 172 12 % % NOUN issue-57 172 13 in in ADP issue-57 172 14 2009 2009 NUM issue-57 172 15 - - SYM issue-57 172 16 2011 2011 NUM issue-57 172 17 and and CCONJ issue-57 172 18 2012 2012 NUM issue-57 172 19 - - SYM issue-57 172 20 2014 2014 NUM issue-57 172 21 , , PUNCT issue-57 172 22 and and CCONJ issue-57 172 23 the the DET issue-57 172 24 value value NOUN issue-57 172 25 continues continue VERB issue-57 172 26 to to PART issue-57 172 27 rise rise VERB issue-57 172 28 slowly slowly ADV issue-57 172 29 . . PUNCT issue-57 173 1 this this PRON issue-57 173 2 is be AUX issue-57 173 3 an an DET issue-57 173 4 evidence evidence NOUN issue-57 173 5 of of ADP issue-57 173 6 a a DET issue-57 173 7 threatening threatening ADJ issue-57 173 8 situation situation NOUN issue-57 173 9 for for ADP issue-57 173 10 the the DET issue-57 173 11 whole whole ADJ issue-57 173 12 system system NOUN issue-57 173 13 of of ADP issue-57 173 14 public public ADJ issue-57 173 15 finance finance NOUN issue-57 173 16 , , PUNCT issue-57 173 17 including include VERB issue-57 173 18 tax tax NOUN issue-57 173 19 security security NOUN issue-57 173 20 . . PUNCT issue-57 174 1 it it PRON issue-57 174 2 may may AUX issue-57 174 3 happen happen VERB issue-57 174 4 that that SCONJ issue-57 174 5 the the DET issue-57 174 6 state state NOUN issue-57 174 7 will will AUX issue-57 174 8 not not PART issue-57 174 9 have have VERB issue-57 174 10 enough enough ADJ issue-57 174 11 internal internal ADJ issue-57 174 12 or or CCONJ issue-57 174 13 external external ADJ issue-57 174 14 loans loan NOUN issue-57 174 15 to to PART issue-57 174 16 cover cover VERB issue-57 174 17 the the DET issue-57 174 18 budget budget NOUN issue-57 174 19 deficit deficit NOUN issue-57 174 20 , , PUNCT issue-57 174 21 so so SCONJ issue-57 174 22 the the DET issue-57 174 23 state state NOUN issue-57 174 24 will will AUX issue-57 174 25 be be AUX issue-57 174 26 forced force VERB issue-57 174 27 to to PART issue-57 174 28 increase increase VERB issue-57 174 29 the the DET issue-57 174 30 tax tax NOUN issue-57 174 31 rates rate NOUN issue-57 174 32 , , PUNCT issue-57 174 33 which which PRON issue-57 174 34 can can AUX issue-57 174 35 undermine undermine VERB issue-57 174 36 the the DET issue-57 174 37 level level NOUN issue-57 174 38 of of ADP issue-57 174 39 tax tax NOUN issue-57 174 40 security security NOUN issue-57 174 41 . . PUNCT issue-57 175 1 public public ADJ issue-57 175 2 debt debt NOUN issue-57 175 3 under under ADP issue-57 175 4 article article NOUN issue-57 175 5 2 2 NUM issue-57 175 6 of of ADP issue-57 175 7 the the DET issue-57 175 8 budget budget NOUN issue-57 175 9 code code NOUN issue-57 175 10 of of ADP issue-57 175 11 ukraine ukraine PROPN issue-57 175 12 is be AUX issue-57 175 13 the the DET issue-57 175 14 total total ADJ issue-57 175 15 debt debt NOUN issue-57 175 16 of of ADP issue-57 175 17 the the DET issue-57 175 18 state state NOUN issue-57 175 19 , , PUNCT issue-57 175 20 both both CCONJ issue-57 175 21 domestic domestic ADJ issue-57 175 22 and and CCONJ issue-57 175 23 foreign foreign ADJ issue-57 175 24 , , PUNCT issue-57 175 25 including include VERB issue-57 175 26 all all DET issue-57 175 27 issued issue VERB issue-57 175 28 and and CCONJ issue-57 175 29 outstanding outstanding ADJ issue-57 175 30 debt debt NOUN issue-57 175 31 obligations obligation NOUN issue-57 175 32 previously previously ADV issue-57 175 33 issued issue VERB issue-57 175 34 guarantees guarantee NOUN issue-57 175 35 for for ADP issue-57 175 36 loans loan NOUN issue-57 175 37 etc etc X issue-57 175 38 . . X issue-57 176 1 ( ( PUNCT issue-57 176 2 budget budget NOUN issue-57 176 3 code code NOUN issue-57 176 4 of of ADP issue-57 176 5 ukraine ukraine NOUN issue-57 176 6 , , PUNCT issue-57 176 7 2010 2010 NUM issue-57 176 8 ) ) PUNCT issue-57 176 9 . . PUNCT issue-57 177 1 large large ADJ issue-57 177 2 public public ADJ issue-57 177 3 debt debt NOUN issue-57 177 4 is be AUX issue-57 177 5 a a DET issue-57 177 6 significant significant ADJ issue-57 177 7 threat threat NOUN issue-57 177 8 to to ADP issue-57 177 9 the the DET issue-57 177 10 tax tax NOUN issue-57 177 11 security security NOUN issue-57 177 12 of of ADP issue-57 177 13 the the DET issue-57 177 14 state state NOUN issue-57 177 15 , , PUNCT issue-57 177 16 as as SCONJ issue-57 177 17 required require VERB issue-57 177 18 large large ADJ issue-57 177 19 sums sum NOUN issue-57 177 20 to to ADP issue-57 177 21 its its PRON issue-57 177 22 service service NOUN issue-57 177 23 – – PUNCT issue-57 177 24 payments payment NOUN issue-57 177 25 of of ADP issue-57 177 26 interest interest NOUN issue-57 177 27 or or CCONJ issue-57 177 28 the the DET issue-57 177 29 body body NOUN issue-57 177 30 . . PUNCT issue-57 178 1 chart chart PROPN issue-57 178 2 shows show VERB issue-57 178 3 the the DET issue-57 178 4 size size NOUN issue-57 178 5 of of ADP issue-57 178 6 the the DET issue-57 178 7 domestic domestic ADJ issue-57 178 8 and and CCONJ issue-57 178 9 external external ADJ issue-57 178 10 debt debt NOUN issue-57 178 11 , , PUNCT issue-57 178 12 which which PRON issue-57 178 13 is be AUX issue-57 178 14 growing grow VERB issue-57 178 15 steadily steadily ADV issue-57 178 16 ( ( PUNCT issue-57 178 17 fig fig NOUN issue-57 178 18 . . PUNCT issue-57 178 19 1 1 NUM issue-57 178 20 ) ) PUNCT issue-57 178 21 . . PUNCT issue-57 179 1 the the DET issue-57 179 2 national national ADJ issue-57 179 3 debt debt NOUN issue-57 179 4 has have AUX issue-57 179 5 increased increase VERB issue-57 179 6 by by ADP issue-57 179 7 516 516 NUM issue-57 179 8 billion billion NUM issue-57 179 9 . . PUNCT issue-57 180 1 uah uah PROPN issue-57 180 2 . . PUNCT issue-57 181 1 ( ( PUNCT issue-57 181 2 88 88 NUM issue-57 181 3 % % NOUN issue-57 181 4 ) ) PUNCT issue-57 181 5 by by ADP issue-57 181 6 2014 2014 NUM issue-57 182 1 and and CCONJ issue-57 182 2 reached reach VERB issue-57 182 3 1.1 1.1 NUM issue-57 182 4 trillion trillion NUM issue-57 182 5 . . PUNCT issue-57 183 1 uah uah PROPN issue-57 183 2 . . PUNCT issue-57 184 1 the the DET issue-57 184 2 reason reason NOUN issue-57 184 3 was be AUX issue-57 184 4 the the DET issue-57 184 5 growth growth NOUN issue-57 184 6 in in ADP issue-57 184 7 both both CCONJ issue-57 184 8 domestic domestic ADJ issue-57 184 9 debts debt NOUN issue-57 184 10 by by ADP issue-57 184 11 72 72 NUM issue-57 184 12 % % NOUN issue-57 184 13 , , PUNCT issue-57 184 14 which which PRON issue-57 184 15 reached reach VERB issue-57 184 16 489 489 NUM issue-57 184 17 billion billion NUM issue-57 184 18 . . PUNCT issue-57 185 1 uah uah PROPN issue-57 185 2 and and CCONJ issue-57 185 3 the the DET issue-57 185 4 external external ADJ issue-57 185 5 debt debt NOUN issue-57 185 6 by by ADP issue-57 185 7 103 103 NUM issue-57 185 8 % % NOUN issue-57 185 9 , , PUNCT issue-57 185 10 that that PRON issue-57 185 11 reached reach VERB issue-57 185 12 612 612 NUM issue-57 185 13     SPACE issue-57 185 14 billion billion NUM issue-57 185 15 . . PUNCT issue-57 186 1 uah uah PROPN issue-57 186 2 . . PUNCT issue-57 187 1 thus thus ADV issue-57 187 2 , , PUNCT issue-57 187 3 debt debt NOUN issue-57 187 4 load load NOUN issue-57 187 5 reached reach VERB issue-57 187 6 a a DET issue-57 187 7 critical critical ADJ issue-57 187 8 level level NOUN issue-57 187 9 ( ( PUNCT issue-57 187 10 the the DET issue-57 187 11 level level NOUN issue-57 187 12 of of ADP issue-57 187 13 debt debt NOUN issue-57 187 14 in in ADP issue-57 187 15 2015 2015 NUM issue-57 187 16 will will AUX issue-57 187 17 increase increase VERB issue-57 187 18 to to ADP issue-57 187 19 94.1 94.1 NUM issue-57 187 20 % % NOUN issue-57 187 21 of of ADP issue-57 187 22 gdp gdp NOUN issue-57 187 23 ) ) PUNCT issue-57 187 24 . . PUNCT issue-57 188 1 such such DET issue-57 188 2 a a DET issue-57 188 3 high high ADJ issue-57 188 4 debt debt NOUN issue-57 188 5 load load NOUN issue-57 188 6 explained explain VERB issue-57 188 7 by by ADP issue-57 188 8 the the DET issue-57 188 9 fiscal fiscal ADJ issue-57 188 10 and and CCONJ issue-57 188 11 debt debt NOUN issue-57 188 12 problems problem NOUN issue-57 188 13 in in ADP issue-57 188 14 public public ADJ issue-57 188 15 finances finance NOUN issue-57 188 16 because because SCONJ issue-57 188 17 of of ADP issue-57 188 18 significant significant ADJ issue-57 188 19 reduction reduction NOUN issue-57 188 20 in in ADP issue-57 188 21 state state NOUN issue-57 188 22 revenues revenue NOUN issue-57 188 23 , , PUNCT issue-57 188 24 increase increase NOUN issue-57 188 25 of of ADP issue-57 188 26 defence defence NOUN issue-57 188 27 spending spending NOUN issue-57 188 28 and and CCONJ issue-57 188 29 expenditures expenditure NOUN issue-57 188 30 , , PUNCT issue-57 188 31 that that PRON issue-57 188 32 will will AUX issue-57 188 33 be be AUX issue-57 188 34 used use VERB issue-57 188 35 to to PART issue-57 188 36 service service VERB issue-57 188 37 the the DET issue-57 188 38 public public ADJ issue-57 188 39 debt debt NOUN issue-57 188 40 . . PUNCT issue-57 189 1 0 0 NUM issue-57 190 1 100 100 NUM issue-57 190 2 200 200 NUM issue-57 190 3 300 300 NUM issue-57 190 4 400 400 NUM issue-57 190 5 500 500 NUM issue-57 190 6 600 600 NUM issue-57 190 7 700 700 NUM issue-57 190 8 2007 2007 NUM issue-57 190 9 2008 2008 NUM issue-57 190 10 2009 2009 NUM issue-57 190 11 2010 2010 NUM issue-57 190 12 2011 2011 NUM issue-57 190 13 2012 2012 NUM issue-57 190 14 2013 2013 NUM issue-57 190 15 2014 2014 NUM issue-57 190 16 19 19 NUM issue-57 190 17 47 47 NUM issue-57 190 18 105 105 NUM issue-57 190 19 156 156 NUM issue-57 190 20 174 174 NUM issue-57 190 21 207 207 NUM issue-57 190 22 284 284 NUM issue-57 190 23 489 489 NUM issue-57 190 24 70 70 NUM issue-57 190 25 143 143 NUM issue-57 190 26 213 213 NUM issue-57 190 27 277 277 NUM issue-57 190 28 299 299 NUM issue-57 190 29 309 309 NUM issue-57 190 30 301 301 NUM issue-57 190 31 612 612 NUM issue-57 190 32 internal internal ADJ issue-57 190 33 debt debt NOUN issue-57 190 34 external external ADJ issue-57 190 35 debt debt NOUN issue-57 190 36 fig fig NOUN issue-57 190 37 . . PUNCT issue-57 191 1 1 1 X issue-57 191 2 . . X issue-57 191 3 the the DET issue-57 191 4 size size NOUN issue-57 191 5 of of ADP issue-57 191 6 the the DET issue-57 191 7 internal internal ADJ issue-57 191 8 and and CCONJ issue-57 191 9 external external ADJ issue-57 191 10 public public ADJ issue-57 191 11 debt debt NOUN issue-57 191 12 of of ADP issue-57 191 13 ukraine ukraine NOUN issue-57 191 14 for for ADP issue-57 191 15 2007 2007 NUM issue-57 191 16 - - SYM issue-57 191 17 2014 2014 NUM issue-57 191 18 , , PUNCT issue-57 191 19 bn bn NOUN issue-57 191 20 . . PUNCT issue-57 191 21 uah uah PROPN issue-57 191 22 an an DET issue-57 191 23 important important ADJ issue-57 191 24 indicator indicator NOUN issue-57 191 25 of of ADP issue-57 191 26 tax tax NOUN issue-57 191 27 security security NOUN issue-57 191 28 is be AUX issue-57 191 29 the the DET issue-57 191 30 ratio ratio NOUN issue-57 191 31 of of ADP issue-57 191 32 public public ADJ issue-57 191 33 debt debt NOUN issue-57 191 34 to to ADP issue-57 191 35 gdp gdp NOUN issue-57 191 36 . . PUNCT issue-57 192 1 the the DET issue-57 192 2 critical critical ADJ issue-57 192 3 size size NOUN issue-57 192 4 of of ADP issue-57 192 5 the the DET issue-57 192 6 rate rate NOUN issue-57 192 7 must must AUX issue-57 192 8 not not PART issue-57 192 9 exceed exceed VERB issue-57 192 10 60 60 NUM issue-57 192 11 % % NOUN issue-57 192 12 , , PUNCT issue-57 192 13 according accord VERB issue-57 192 14 to to ADP issue-57 192 15 the the DET issue-57 192 16 budget budget NOUN issue-57 192 17 code code NOUN issue-57 192 18 of of ADP issue-57 192 19 ukraine ukraine PROPN issue-57 192 20 . . PUNCT issue-57 193 1 in in ADP issue-57 193 2 recent recent ADJ issue-57 193 3 years year NOUN issue-57 193 4 , , PUNCT issue-57 193 5 the the DET issue-57 193 6 national national ADJ issue-57 193 7 debt debt NOUN issue-57 193 8 built build VERB issue-57 193 9 up up ADP issue-57 193 10 rapidly rapidly ADV issue-57 193 11 , , PUNCT issue-57 193 12 thereby thereby ADV issue-57 193 13 worsening worsen VERB issue-57 193 14 the the DET issue-57 193 15 debt debt NOUN issue-57 193 16 security security NOUN issue-57 193 17 . . PUNCT issue-57 194 1 the the DET issue-57 194 2 biggest big ADJ issue-57 194 3 debt debt NOUN issue-57 194 4 burden burden NOUN issue-57 194 5 is be AUX issue-57 194 6 expected expect VERB issue-57 194 7 in in ADP issue-57 194 8 2015 2015 NUM issue-57 194 9 for for ADP issue-57 194 10 all all DET issue-57 194 11 the the DET issue-57 194 12 years year NOUN issue-57 194 13 of of ADP issue-57 194 14 independence independence NOUN issue-57 194 15 . . PUNCT issue-57 195 1 the the DET issue-57 195 2 ratio ratio NOUN issue-57 195 3 of of ADP issue-57 195 4 debt debt NOUN issue-57 195 5 to to ADP issue-57 195 6 gdp gdp NOUN issue-57 195 7 from from ADP issue-57 195 8 2001 2001 NUM issue-57 195 9 to to ADP issue-57 195 10 2014 2014 NUM issue-57 195 11 increased increase VERB issue-57 195 12 from from ADP issue-57 195 13 40 40 NUM issue-57 195 14 to to PART issue-57 195 15 72.2 72.2 NUM issue-57 195 16 % % NOUN issue-57 195 17 according accord VERB issue-57 195 18 to to ADP issue-57 195 19 the the DET issue-57 195 20 information information NOUN issue-57 195 21 of of ADP issue-57 195 22 the the DET issue-57 195 23 ministry ministry PROPN issue-57 195 24 of of ADP issue-57 195 25 finance finance PROPN issue-57 195 26 of of ADP issue-57 195 27 ukraine ukraine NOUN issue-57 195 28 . . PUNCT issue-57 196 1 this this DET issue-57 196 2 ratio ratio NOUN issue-57 196 3 could could AUX issue-57 196 4 be be AUX issue-57 196 5 94.1 94.1 NUM issue-57 196 6 % % NOUN issue-57 196 7 in in ADP issue-57 196 8 2015 2015 NUM issue-57 196 9 , , PUNCT issue-57 196 10 according accord VERB issue-57 196 11 to to ADP issue-57 196 12 the the DET issue-57 196 13 imf imf PROPN issue-57 196 14 . . PUNCT issue-57 197 1 as as ADP issue-57 197 2 a a DET issue-57 197 3 result result NOUN issue-57 197 4 , , PUNCT issue-57 197 5 an an DET issue-57 197 6 increase increase NOUN issue-57 197 7 in in ADP issue-57 197 8 the the DET issue-57 197 9 cost cost NOUN issue-57 197 10 of of ADP issue-57 197 11 servicing service VERB issue-57 197 12 the the DET issue-57 197 13 public public ADJ issue-57 197 14 debt debt NOUN issue-57 197 15 expected expect VERB issue-57 197 16 , , PUNCT issue-57 197 17 which which PRON issue-57 197 18 reduces reduce VERB issue-57 197 19 the the DET issue-57 197 20 possibility possibility NOUN issue-57 197 21 of of ADP issue-57 197 22 government government NOUN issue-57 197 23 funding funding NOUN issue-57 197 24 of of ADP issue-57 197 25 other other ADJ issue-57 197 26 programs program NOUN issue-57 197 27 . . PUNCT issue-57 198 1 the the DET issue-57 198 2 problem problem NOUN issue-57 198 3 of of ADP issue-57 198 4 the the DET issue-57 198 5 tax tax NOUN issue-57 198 6 burden burden NOUN issue-57 198 7 is be AUX issue-57 198 8 also also ADV issue-57 198 9 very very ADV issue-57 198 10 sharp sharp ADJ issue-57 198 11 issue issue NOUN issue-57 198 12 because because SCONJ issue-57 198 13 the the DET issue-57 198 14 tax tax NOUN issue-57 198 15 burden burden NOUN issue-57 198 16 is be AUX issue-57 198 17 one one NUM issue-57 198 18 of of ADP issue-57 198 19 the the DET issue-57 198 20 main main ADJ issue-57 198 21 characteristics characteristic NOUN issue-57 198 22 of of ADP issue-57 198 23 the the DET issue-57 198 24 tax tax NOUN issue-57 198 25 system system NOUN issue-57 198 26 of of ADP issue-57 198 27 the the DET issue-57 198 28 state state NOUN issue-57 198 29 . . PUNCT issue-57 199 1 according accord VERB issue-57 199 2 to to ADP issue-57 199 3 statistics statistic NOUN issue-57 199 4 , , PUNCT issue-57 199 5 the the DET issue-57 199 6 share share NOUN issue-57 199 7 of of ADP issue-57 199 8 tax tax NOUN issue-57 199 9 revenues revenue NOUN issue-57 199 10 to to ADP issue-57 199 11 gdp gdp NOUN issue-57 199 12 in in ADP issue-57 199 13 ukraine ukraine NOUN issue-57 199 14 in in ADP issue-57 199 15 2014 2014 NUM issue-57 199 16 amounts amount NOUN issue-57 199 17 19.5 19.5 NUM issue-57 199 18 % % NOUN issue-57 199 19 . . PUNCT issue-57 200 1 compared compare VERB issue-57 200 2 to to ADP issue-57 200 3 neighboring neighboring NOUN issue-57 200 4 countries country NOUN issue-57 200 5 , , PUNCT issue-57 200 6 the the DET issue-57 200 7 level level NOUN issue-57 200 8 of of ADP issue-57 200 9 tax tax NOUN issue-57 200 10 baltic baltic PROPN issue-57 200 11 journal journal PROPN issue-57 200 12 of of ADP issue-57 200 13 economic economic ADJ issue-57 200 14 studies study NOUN issue-57 200 15 30 30 NUM issue-57 200 16 vol vol NOUN issue-57 200 17 . . PROPN issue-57 200 18 2 2 NUM issue-57 200 19 , , PUNCT issue-57 200 20 no no INTJ issue-57 200 21 . . NOUN issue-57 200 22 1 1 NUM issue-57 200 23 , , PUNCT issue-57 200 24 2016 2016 NUM issue-57 200 25 burden burden NOUN issue-57 200 26 is be AUX issue-57 200 27 in in ADP issue-57 200 28 belarus belarus NOUN issue-57 200 29 – – PUNCT issue-57 200 30 16 16 NUM issue-57 200 31 % % NOUN issue-57 200 32 , , PUNCT issue-57 200 33 poland poland PROPN issue-57 200 34 – – PUNCT issue-57 200 35 17 17 NUM issue-57 200 36 % % NOUN issue-57 200 37 , , PUNCT issue-57 200 38 russia russia PROPN issue-57 200 39 – – PUNCT issue-57 200 40 15 15 NUM issue-57 200 41 % % NOUN issue-57 200 42 , , PUNCT issue-57 200 43 bulgaria bulgaria PROPN issue-57 200 44 – – PUNCT issue-57 200 45 18.1 18.1 NUM issue-57 200 46 % % NOUN issue-57 200 47 . . PUNCT issue-57 201 1 however however ADV issue-57 201 2 , , PUNCT issue-57 201 3 the the DET issue-57 201 4 level level NOUN issue-57 201 5 of of ADP issue-57 201 6 tax tax NOUN issue-57 201 7 burden burden NOUN issue-57 201 8 is be AUX issue-57 201 9 quite quite ADV issue-57 201 10 high high ADJ issue-57 201 11 in in ADP issue-57 201 12 developed develop VERB issue-57 201 13 countries country NOUN issue-57 201 14 : : PUNCT issue-57 201 15 germany germany PROPN issue-57 201 16 – – PUNCT issue-57 201 17 26.5 26.5 NUM issue-57 201 18 % % NOUN issue-57 201 19 , , PUNCT issue-57 201 20 sweden sweden PROPN issue-57 201 21     SPACE issue-57 201 22 – – PUNCT issue-57 201 23 22 22 NUM issue-57 201 24 % % NOUN issue-57 201 25 , , PUNCT issue-57 201 26 portugal portugal PROPN issue-57 201 27 – – PUNCT issue-57 201 28 23 23 NUM issue-57 201 29 % % NOUN issue-57 201 30 , , PUNCT issue-57 201 31 denmark denmark NOUN issue-57 201 32 – – PUNCT issue-57 201 33 35 35 NUM issue-57 201 34 % % NOUN issue-57 201 35 . . PUNCT issue-57 202 1 however however ADV issue-57 202 2 , , PUNCT issue-57 202 3 all all DET issue-57 202 4 these these DET issue-57 202 5 countries country NOUN issue-57 202 6 solve solve VERB issue-57 202 7 successfully successfully ADV issue-57 202 8 the the DET issue-57 202 9 problems problem NOUN issue-57 202 10 of of ADP issue-57 202 11 socioeconomic socioeconomic ADJ issue-57 202 12 development development NOUN issue-57 202 13 , , PUNCT issue-57 202 14 despite despite SCONJ issue-57 202 15 the the DET issue-57 202 16 high high ADJ issue-57 202 17 tax tax NOUN issue-57 202 18 burden burden NOUN issue-57 202 19 . . PUNCT issue-57 203 1 thus thus ADV issue-57 203 2 , , PUNCT issue-57 203 3 ukraine ukraine PROPN issue-57 203 4 has have VERB issue-57 203 5 a a DET issue-57 203 6 significant significant ADJ issue-57 203 7 level level NOUN issue-57 203 8 of of ADP issue-57 203 9 tax tax NOUN issue-57 203 10 burden burden NOUN issue-57 203 11 . . PUNCT issue-57 204 1 increasing increase VERB issue-57 204 2 tax tax NOUN issue-57 204 3 burden burden NOUN issue-57 204 4 in in ADP issue-57 204 5 the the DET issue-57 204 6 future future NOUN issue-57 204 7 by by ADP issue-57 204 8 introducing introduce VERB issue-57 204 9 new new ADJ issue-57 204 10 taxes taxis NOUN issue-57 204 11 , , PUNCT issue-57 204 12 may may AUX issue-57 204 13 create create VERB issue-57 204 14 unfavourable unfavourable ADJ issue-57 204 15 conditions condition NOUN issue-57 204 16 for for ADP issue-57 204 17 socio socio NOUN issue-57 204 18 - - PUNCT issue-57 204 19 economic economic ADJ issue-57 204 20 development development NOUN issue-57 204 21 , , PUNCT issue-57 204 22 tax tax NOUN issue-57 204 23 revenues revenue NOUN issue-57 204 24 may may AUX issue-57 204 25 fall fall VERB issue-57 204 26 and and CCONJ issue-57 204 27 cause cause VERB issue-57 204 28 more more ADJ issue-57 204 29 menacing menacing ADJ issue-57 204 30 consequences consequence NOUN issue-57 204 31 for for ADP issue-57 204 32 the the DET issue-57 204 33 tax tax NOUN issue-57 204 34 security security NOUN issue-57 204 35 . . PUNCT issue-57 205 1 the the DET issue-57 205 2 third third ADJ issue-57 205 3 source source NOUN issue-57 205 4 of of ADP issue-57 205 5 threats threat NOUN issue-57 205 6 is be AUX issue-57 205 7 an an DET issue-57 205 8 institutional institutional ADJ issue-57 205 9 environment environment NOUN issue-57 205 10 , , PUNCT issue-57 205 11 which which PRON issue-57 205 12 carries carry VERB issue-57 205 13 also also ADV issue-57 205 14 a a DET issue-57 205 15 huge huge ADJ issue-57 205 16 threat threat NOUN issue-57 205 17 to to ADP issue-57 205 18 the the DET issue-57 205 19 security security NOUN issue-57 205 20 of of ADP issue-57 205 21 the the DET issue-57 205 22 tax tax NOUN issue-57 205 23 ukraine ukraine NOUN issue-57 205 24 . . PUNCT issue-57 206 1 main main ADJ issue-57 206 2 factors factor NOUN issue-57 206 3 of of ADP issue-57 206 4 threat threat NOUN issue-57 206 5 are be AUX issue-57 206 6 the the DET issue-57 206 7 level level NOUN issue-57 206 8 of of ADP issue-57 206 9 the the DET issue-57 206 10 shadow shadow NOUN issue-57 206 11 economy economy NOUN issue-57 206 12 , , PUNCT issue-57 206 13 the the DET issue-57 206 14 culture culture NOUN issue-57 206 15 of of ADP issue-57 206 16 taxpayers taxpayer NOUN issue-57 206 17 , , PUNCT issue-57 206 18 effectiveness effectiveness NOUN issue-57 206 19 of of ADP issue-57 206 20 tax tax NOUN issue-57 206 21 authorities authority NOUN issue-57 206 22 and and CCONJ issue-57 206 23 the the DET issue-57 206 24 stability stability NOUN issue-57 206 25 of of ADP issue-57 206 26 the the DET issue-57 206 27 legislation legislation NOUN issue-57 206 28 . . PUNCT issue-57 207 1 the the DET issue-57 207 2 level level NOUN issue-57 207 3 of of ADP issue-57 207 4 the the DET issue-57 207 5 shadow shadow NOUN issue-57 207 6 economy economy NOUN issue-57 207 7 is be AUX issue-57 207 8 a a DET issue-57 207 9 very very ADV issue-57 207 10 dangerous dangerous ADJ issue-57 207 11 threat threat NOUN issue-57 207 12 to to ADP issue-57 207 13 the the DET issue-57 207 14 security security NOUN issue-57 207 15 tax tax NOUN issue-57 207 16 , , PUNCT issue-57 207 17 which which PRON issue-57 207 18 is be AUX issue-57 207 19 peculiar peculiar ADJ issue-57 207 20 to to ADP issue-57 207 21 all all DET issue-57 207 22 economies economy NOUN issue-57 207 23 . . PUNCT issue-57 208 1 however however ADV issue-57 208 2 , , PUNCT issue-57 208 3 countries country NOUN issue-57 208 4 with with ADP issue-57 208 5 transitional transitional ADJ issue-57 208 6 economies economy NOUN issue-57 208 7 are be AUX issue-57 208 8 the the DET issue-57 208 9 most most ADV issue-57 208 10 vulnerable vulnerable ADJ issue-57 208 11 to to ADP issue-57 208 12 it it PRON issue-57 208 13 . . PUNCT issue-57 209 1 the the DET issue-57 209 2 shadow shadow NOUN issue-57 209 3 economy economy NOUN issue-57 209 4 of of ADP issue-57 209 5 ukraine ukraine PROPN issue-57 209 6 ranges range VERB issue-57 209 7 from from ADP issue-57 209 8 38 38 NUM issue-57 209 9 % % NOUN issue-57 209 10 in in ADP issue-57 209 11 2010 2010 NUM issue-57 209 12 to to ADP issue-57 209 13 47 47 NUM issue-57 209 14 % % NOUN issue-57 209 15 in in ADP issue-57 209 16 2015 2015 NUM issue-57 209 17 ( ( PUNCT issue-57 209 18 ministry ministry NOUN issue-57 209 19 of of ADP issue-57 209 20 economic economic PROPN issue-57 209 21 development development NOUN issue-57 209 22 and and CCONJ issue-57 209 23 trade trade NOUN issue-57 209 24 , , PUNCT issue-57 209 25 2016 2016 NUM issue-57 209 26 ) ) PUNCT issue-57 209 27 . . PUNCT issue-57 210 1 almost almost ADV issue-57 210 2 half half NOUN issue-57 210 3 of of ADP issue-57 210 4 ukraine ukraine NOUN issue-57 210 5 's 's PART issue-57 210 6 economy economy NOUN issue-57 210 7 is be AUX issue-57 210 8 in in ADP issue-57 210 9 the the DET issue-57 210 10 shadow shadow NOUN issue-57 210 11 , , PUNCT issue-57 210 12 which which PRON issue-57 210 13 causes cause VERB issue-57 210 14 a a DET issue-57 210 15 significant significant ADJ issue-57 210 16 shortfall shortfall NOUN issue-57 210 17 in in ADP issue-57 210 18 taxes taxis NOUN issue-57 210 19 . . PUNCT issue-57 211 1 moreover moreover ADV issue-57 211 2 , , PUNCT issue-57 211 3 there there PRON issue-57 211 4 are be VERB issue-57 211 5 a a DET issue-57 211 6 layer layer NOUN issue-57 211 7 of of ADP issue-57 211 8 companies company NOUN issue-57 211 9 that that SCONJ issue-57 211 10 " " PUNCT issue-57 211 11 work work NOUN issue-57 211 12 in in ADP issue-57 211 13 the the DET issue-57 211 14 shadows shadow NOUN issue-57 211 15 " " PUNCT issue-57 211 16 and and CCONJ issue-57 211 17 do do AUX issue-57 211 18 not not PART issue-57 211 19 pay pay VERB issue-57 211 20 taxes taxis NOUN issue-57 211 21 to to ADP issue-57 211 22 the the DET issue-57 211 23 budget budget NOUN issue-57 211 24 , , PUNCT issue-57 211 25 which which PRON issue-57 211 26 distorts distort VERB issue-57 211 27 the the DET issue-57 211 28 distribution distribution NOUN issue-57 211 29 of of ADP issue-57 211 30 the the DET issue-57 211 31 tax tax NOUN issue-57 211 32 burden burden NOUN issue-57 211 33 and and CCONJ issue-57 211 34 it it PRON issue-57 211 35 falls fall VERB issue-57 211 36 on on ADP issue-57 211 37 honest honest ADJ issue-57 211 38 taxpayers taxpayer NOUN issue-57 211 39 . . PUNCT issue-57 212 1 as as ADP issue-57 212 2 a a DET issue-57 212 3 result result NOUN issue-57 212 4 , , PUNCT issue-57 212 5 the the DET issue-57 212 6 tax tax NOUN issue-57 212 7 morality morality NOUN issue-57 212 8 of of ADP issue-57 212 9 law law NOUN issue-57 212 10 - - PUNCT issue-57 212 11 abiding abide VERB issue-57 212 12 taxpayers taxpayer NOUN issue-57 212 13 decreases decrease VERB issue-57 212 14 . . PUNCT issue-57 213 1 therefore therefore ADV issue-57 213 2 large large ADJ issue-57 213 3 scale scale NOUN issue-57 213 4 of of ADP issue-57 213 5 shadow shadow NOUN issue-57 213 6 economy economy NOUN issue-57 213 7 is be AUX issue-57 213 8 a a DET issue-57 213 9 significant significant ADJ issue-57 213 10 threat threat NOUN issue-57 213 11 to to ADP issue-57 213 12 the the DET issue-57 213 13 tax tax NOUN issue-57 213 14 security security NOUN issue-57 213 15 of of ADP issue-57 213 16 ukraine ukraine NOUN issue-57 213 17 . . PUNCT issue-57 214 1 the the DET issue-57 214 2 tax tax NOUN issue-57 214 3 culture culture NOUN issue-57 214 4 is be AUX issue-57 214 5 low low ADJ issue-57 214 6 , , PUNCT issue-57 214 7 which which PRON issue-57 214 8 negatively negatively ADV issue-57 214 9 reflects reflect VERB issue-57 214 10 on on ADP issue-57 214 11 the the DET issue-57 214 12 tax tax NOUN issue-57 214 13 security security NOUN issue-57 214 14 of of ADP issue-57 214 15 the the DET issue-57 214 16 state state NOUN issue-57 214 17 . . PUNCT issue-57 215 1 the the DET issue-57 215 2 main main ADJ issue-57 215 3 reasons reason NOUN issue-57 215 4 for for ADP issue-57 215 5 the the DET issue-57 215 6 low low ADJ issue-57 215 7 tax tax NOUN issue-57 215 8 culture culture NOUN issue-57 215 9 and and CCONJ issue-57 215 10 morality morality NOUN issue-57 215 11 among among ADP issue-57 215 12 taxpayers taxpayer NOUN issue-57 215 13 is be AUX issue-57 215 14 insufficient insufficient ADJ issue-57 215 15 awareness awareness NOUN issue-57 215 16 of of ADP issue-57 215 17 the the DET issue-57 215 18 importance importance NOUN issue-57 215 19 of of ADP issue-57 215 20 tax tax NOUN issue-57 215 21 revenues revenue NOUN issue-57 215 22 in in ADP issue-57 215 23 social social ADJ issue-57 215 24 and and CCONJ issue-57 215 25 economic economic ADJ issue-57 215 26 development development NOUN issue-57 215 27 , , PUNCT issue-57 215 28 high high ADJ issue-57 215 29 level level NOUN issue-57 215 30 of of ADP issue-57 215 31 corruption corruption NOUN issue-57 215 32 in in ADP issue-57 215 33 tax tax NOUN issue-57 215 34 administrations administration NOUN issue-57 215 35 , , PUNCT issue-57 215 36 awareness awareness NOUN issue-57 215 37 of of ADP issue-57 215 38 inefficient inefficient ADJ issue-57 215 39 use use NOUN issue-57 215 40 of of ADP issue-57 215 41 funds fund NOUN issue-57 215 42 from from ADP issue-57 215 43 the the DET issue-57 215 44 government government NOUN issue-57 215 45 budget budget NOUN issue-57 215 46 , , PUNCT issue-57 215 47 the the DET issue-57 215 48 examples example NOUN issue-57 215 49 of of ADP issue-57 215 50 impunity impunity NOUN issue-57 215 51 for for ADP issue-57 215 52 certain certain ADJ issue-57 215 53 individuals individual NOUN issue-57 215 54 or or CCONJ issue-57 215 55 companies company NOUN issue-57 215 56 for for ADP issue-57 215 57 tax tax NOUN issue-57 215 58 violations violation NOUN issue-57 215 59 , , PUNCT issue-57 215 60 abuse abuse NOUN issue-57 215 61 of of ADP issue-57 215 62 tax tax NOUN issue-57 215 63 benefits benefit NOUN issue-57 215 64 , , PUNCT issue-57 215 65 permanent permanent ADJ issue-57 215 66 changes change NOUN issue-57 215 67 in in ADP issue-57 215 68 tax tax NOUN issue-57 215 69 legislation legislation NOUN issue-57 215 70 . . PUNCT issue-57 216 1 the the DET issue-57 216 2 level level NOUN issue-57 216 3 of of ADP issue-57 216 4 tax tax NOUN issue-57 216 5 security security NOUN issue-57 216 6 largely largely ADV issue-57 216 7 depends depend VERB issue-57 216 8 on on ADP issue-57 216 9 the the DET issue-57 216 10 efficiency efficiency NOUN issue-57 216 11 of of ADP issue-57 216 12 the the DET issue-57 216 13 tax tax NOUN issue-57 216 14 authorities authority NOUN issue-57 216 15 . . PUNCT issue-57 217 1 considerable considerable ADJ issue-57 217 2 dissatisfaction dissatisfaction NOUN issue-57 217 3 of of ADP issue-57 217 4 tax tax NOUN issue-57 217 5 authorities authority NOUN issue-57 217 6 is be AUX issue-57 217 7 observes observe VERB issue-57 217 8 recently recently ADV issue-57 217 9 , , PUNCT issue-57 217 10 especially especially ADV issue-57 217 11 huge huge ADJ issue-57 217 12 corruption corruption NOUN issue-57 217 13 , , PUNCT issue-57 217 14 inefficient inefficient ADJ issue-57 217 15 tax tax NOUN issue-57 217 16 administration administration NOUN issue-57 217 17 and and CCONJ issue-57 217 18 control control NOUN issue-57 217 19 over over ADP issue-57 217 20 tax tax NOUN issue-57 217 21 payments payment NOUN issue-57 217 22 . . PUNCT issue-57 218 1 there there PRON issue-57 218 2 has have AUX issue-57 218 3 been be AUX issue-57 218 4 some some DET issue-57 218 5 improvement improvement NOUN issue-57 218 6 in in ADP issue-57 218 7 recent recent ADJ issue-57 218 8 years year NOUN issue-57 218 9 , , PUNCT issue-57 218 10 according accord VERB issue-57 218 11 to to ADP issue-57 218 12 the the DET issue-57 218 13 report report NOUN issue-57 218 14 of of ADP issue-57 218 15 pwc pwc PROPN issue-57 218 16 and and CCONJ issue-57 218 17 the the DET issue-57 218 18 world world PROPN issue-57 218 19 bank bank PROPN issue-57 218 20 group group NOUN issue-57 218 21 . . PUNCT issue-57 219 1 they they PRON issue-57 219 2 determine determine VERB issue-57 219 3 the the DET issue-57 219 4 ratio ratio NOUN issue-57 219 5 of of ADP issue-57 219 6 ease ease NOUN issue-57 219 7 of of ADP issue-57 219 8 paying pay VERB issue-57 219 9 taxes taxis NOUN issue-57 219 10 . . PUNCT issue-57 220 1 the the DET issue-57 220 2 overall overall ADJ issue-57 220 3 time time NOUN issue-57 220 4 is be AUX issue-57 220 5 350 350 NUM issue-57 220 6 hours hour NOUN issue-57 220 7 in in ADP issue-57 220 8 2015 2015 NUM issue-57 220 9 , , PUNCT issue-57 220 10 that that PRON issue-57 220 11 is be AUX issue-57 220 12 necessary necessary ADJ issue-57 220 13 for for SCONJ issue-57 220 14 the the DET issue-57 220 15 company company NOUN issue-57 220 16 to to PART issue-57 220 17 fulfil fulfil VERB issue-57 220 18 all all DET issue-57 220 19 tax tax NOUN issue-57 220 20 obligations obligation NOUN issue-57 220 21 to to ADP issue-57 220 22 the the DET issue-57 220 23 state state NOUN issue-57 220 24 , , PUNCT issue-57 220 25 which which PRON issue-57 220 26 is be AUX issue-57 220 27 better well ADJ issue-57 220 28 by by ADP issue-57 220 29 28.7 28.7 NUM issue-57 220 30 % % NOUN issue-57 220 31 than than SCONJ issue-57 220 32 it it PRON issue-57 220 33 was be AUX issue-57 220 34 in in ADP issue-57 220 35 2013 2013 NUM issue-57 220 36 ( ( PUNCT issue-57 220 37 491 491 NUM issue-57 220 38 hours hour NOUN issue-57 220 39 ) ) PUNCT issue-57 220 40 . . PUNCT issue-57 221 1 however however ADV issue-57 221 2 , , PUNCT issue-57 221 3 this this DET issue-57 221 4 ratio ratio NOUN issue-57 221 5 is be AUX issue-57 221 6 much much ADV issue-57 221 7 higher high ADJ issue-57 221 8 than than ADP issue-57 221 9 in in ADP issue-57 221 10 many many ADJ issue-57 221 11 other other ADJ issue-57 221 12 countries country NOUN issue-57 221 13 . . PUNCT issue-57 222 1 for for ADP issue-57 222 2 example example NOUN issue-57 222 3 , , PUNCT issue-57 222 4 in in ADP issue-57 222 5 estonia estonia PROPN issue-57 222 6 it it PRON issue-57 222 7 amounted amount VERB issue-57 222 8 81 81 NUM issue-57 222 9 hours hour NOUN issue-57 222 10 , , PUNCT issue-57 222 11 in in ADP issue-57 222 12 russian russian ADJ issue-57 222 13 federation federation PROPN issue-57 222 14 – – PUNCT issue-57 222 15 168 168 NUM issue-57 222 16 , , PUNCT issue-57 222 17 in in ADP issue-57 222 18 lithuania lithuania PROPN issue-57 222 19 – – PUNCT issue-57 222 20 175 175 NUM issue-57 222 21 , , PUNCT issue-57 222 22 in in ADP issue-57 222 23 belarus belarus NOUN issue-57 222 24 – – PUNCT issue-57 222 25 183 183 NUM issue-57 222 26 hours hour NOUN issue-57 222 27 , , PUNCT issue-57 222 28 moldova moldova PROPN issue-57 222 29 – – PUNCT issue-57 222 30 185 185 NUM issue-57 222 31 , , PUNCT issue-57 222 32 latvia latvia PROPN issue-57 222 33 – – PUNCT issue-57 222 34 193 193 NUM issue-57 222 35 , , PUNCT issue-57 222 36 poland poland PROPN issue-57 222 37 – – PUNCT issue-57 222 38 286 286 NUM issue-57 222 39 ( ( PUNCT issue-57 222 40 paying pay VERB issue-57 222 41 taxes taxis NOUN issue-57 222 42 2010 2010 NUM issue-57 222 43 , , PUNCT issue-57 222 44 2015 2015 NUM issue-57 222 45 . . PUNCT issue-57 223 1 the the DET issue-57 223 2 global global ADJ issue-57 223 3 picture picture NOUN issue-57 223 4 ) ) PUNCT issue-57 223 5 . . PUNCT issue-57 224 1 we we PRON issue-57 224 2 can can AUX issue-57 224 3 observe observe VERB issue-57 224 4 more more ADV issue-57 224 5 than than ADP issue-57 224 6 double double ADJ issue-57 224 7 reduction reduction NOUN issue-57 224 8 in in ADP issue-57 224 9 time time NOUN issue-57 224 10 needed need VERB issue-57 224 11 to to PART issue-57 224 12 comply comply VERB issue-57 224 13 with with ADP issue-57 224 14 tax tax NOUN issue-57 224 15 obligations obligation NOUN issue-57 224 16 over over ADP issue-57 224 17 the the DET issue-57 224 18 last last ADJ issue-57 224 19 5 5 NUM issue-57 224 20 years year NOUN issue-57 224 21 . . PUNCT issue-57 225 1 improvement improvement NOUN issue-57 225 2 of of ADP issue-57 225 3 this this DET issue-57 225 4 indicator indicator NOUN issue-57 225 5 became become VERB issue-57 225 6 possible possible ADJ issue-57 225 7 mainly mainly ADV issue-57 225 8 due due ADP issue-57 225 9 to to ADP issue-57 225 10 optimization optimization NOUN issue-57 225 11 of of ADP issue-57 225 12 tax tax NOUN issue-57 225 13 payments payment NOUN issue-57 225 14 and and CCONJ issue-57 225 15 the the DET issue-57 225 16 introduction introduction NOUN issue-57 225 17 of of ADP issue-57 225 18 electronic electronic ADJ issue-57 225 19 reporting reporting NOUN issue-57 225 20 and and CCONJ issue-57 225 21 payment payment NOUN issue-57 225 22 of of ADP issue-57 225 23 taxes taxis NOUN issue-57 225 24 . . PUNCT issue-57 226 1 electronic electronic ADJ issue-57 226 2 reporting reporting NOUN issue-57 226 3 reduces reduce VERB issue-57 226 4 administration administration NOUN issue-57 226 5 costs cost NOUN issue-57 226 6 , , PUNCT issue-57 226 7 reduces reduce VERB issue-57 226 8 direct direct ADJ issue-57 226 9 communication communication NOUN issue-57 226 10 between between ADP issue-57 226 11 tax tax NOUN issue-57 226 12 manager manager NOUN issue-57 226 13 and and CCONJ issue-57 226 14 taxpayers taxpayer NOUN issue-57 226 15 , , PUNCT issue-57 226 16 and and CCONJ issue-57 226 17 eliminates eliminate VERB issue-57 226 18 the the DET issue-57 226 19 possibility possibility NOUN issue-57 226 20 of of ADP issue-57 226 21 corruption corruption NOUN issue-57 226 22 schemes scheme NOUN issue-57 226 23 . . PUNCT issue-57 227 1 legislation legislation NOUN issue-57 227 2 stability stability NOUN issue-57 227 3 is be AUX issue-57 227 4 another another DET issue-57 227 5 factor factor NOUN issue-57 227 6 of of ADP issue-57 227 7 tax tax NOUN issue-57 227 8 security security NOUN issue-57 227 9 threat threat NOUN issue-57 227 10 . . PUNCT issue-57 228 1 сonstant сonstant ADJ issue-57 228 2 changes change NOUN issue-57 228 3 in in ADP issue-57 228 4 tax tax NOUN issue-57 228 5 legislation legislation NOUN issue-57 228 6 occur occur VERB issue-57 228 7 during during ADP issue-57 228 8 the the DET issue-57 228 9 years year NOUN issue-57 228 10 of of ADP issue-57 228 11 independence independence NOUN issue-57 228 12 of of ADP issue-57 228 13 ukraine ukraine NOUN issue-57 228 14 . . PUNCT issue-57 229 1 all all DET issue-57 229 2 political political ADJ issue-57 229 3 parties party NOUN issue-57 229 4 after after ADP issue-57 229 5 coming come VERB issue-57 229 6 to to ADP issue-57 229 7 power power NOUN issue-57 229 8 are be AUX issue-57 229 9 trying try VERB issue-57 229 10 to to PART issue-57 229 11 lobby lobby VERB issue-57 229 12 their their PRON issue-57 229 13 own own ADJ issue-57 229 14 interests interest NOUN issue-57 229 15 , , PUNCT issue-57 229 16 as as SCONJ issue-57 229 17 manifested manifest VERB issue-57 229 18 in in ADP issue-57 229 19 the the DET issue-57 229 20 adoption adoption NOUN issue-57 229 21 of of ADP issue-57 229 22 changes change NOUN issue-57 229 23 to to ADP issue-57 229 24 tax tax NOUN issue-57 229 25 legislation legislation NOUN issue-57 229 26 . . PUNCT issue-57 230 1 thus thus ADV issue-57 230 2 , , PUNCT issue-57 230 3 taxpayers taxpayer NOUN issue-57 230 4 are be AUX issue-57 230 5 able able ADJ issue-57 230 6 to to PART issue-57 230 7 evade evade VERB issue-57 230 8 all all DET issue-57 230 9 their their PRON issue-57 230 10 profits profit NOUN issue-57 230 11 without without ADP issue-57 230 12 paying pay VERB issue-57 230 13 the the DET issue-57 230 14 full full ADJ issue-57 230 15 tax tax NOUN issue-57 230 16 payments payment NOUN issue-57 230 17 to to ADP issue-57 230 18 the the DET issue-57 230 19 budget budget NOUN issue-57 230 20 and and CCONJ issue-57 230 21 do do AUX issue-57 230 22 not not PART issue-57 230 23 bear bear VERB issue-57 230 24 responsibility responsibility NOUN issue-57 230 25 for for ADP issue-57 230 26 it it PRON issue-57 230 27 , , PUNCT issue-57 230 28 due due ADP issue-57 230 29 to to ADP issue-57 230 30 constant constant ADJ issue-57 230 31 changes change NOUN issue-57 230 32 in in ADP issue-57 230 33 legislation legislation NOUN issue-57 230 34 , , PUNCT issue-57 230 35 contradictions contradiction NOUN issue-57 230 36 and and CCONJ issue-57 230 37 ambiguities ambiguity NOUN issue-57 230 38 in in ADP issue-57 230 39 its its PRON issue-57 230 40 interpretation interpretation NOUN issue-57 230 41 . . PUNCT issue-57 231 1 in in ADP issue-57 231 2 addition addition NOUN issue-57 231 3 , , PUNCT issue-57 231 4 inadequate inadequate ADJ issue-57 231 5 legislation legislation NOUN issue-57 231 6 increases increase VERB issue-57 231 7 the the DET issue-57 231 8 risk risk NOUN issue-57 231 9 of of ADP issue-57 231 10 inefficient inefficient ADJ issue-57 231 11 tax tax NOUN issue-57 231 12 collection collection NOUN issue-57 231 13 and and CCONJ issue-57 231 14 monitoring monitoring NOUN issue-57 231 15 of of ADP issue-57 231 16 timely timely ADJ issue-57 231 17 and and CCONJ issue-57 231 18 in in ADP issue-57 231 19 full full ADJ issue-57 231 20 payment payment NOUN issue-57 231 21 of of ADP issue-57 231 22 taxes taxis NOUN issue-57 231 23 . . PUNCT issue-57 232 1 social social ADJ issue-57 232 2 threats threat NOUN issue-57 232 3 of of ADP issue-57 232 4 tax tax NOUN issue-57 232 5 security security NOUN issue-57 232 6 are be AUX issue-57 232 7 a a DET issue-57 232 8 significant significant ADJ issue-57 232 9 socioeconomic socioeconomic ADJ issue-57 232 10 stratification stratification NOUN issue-57 232 11 of of ADP issue-57 232 12 the the DET issue-57 232 13 population population NOUN issue-57 232 14 . . PUNCT issue-57 233 1 this this DET issue-57 233 2 problem problem NOUN issue-57 233 3 has have AUX issue-57 233 4 existed exist VERB issue-57 233 5 in in ADP issue-57 233 6 ukraine ukraine NOUN issue-57 233 7 for for ADP issue-57 233 8 many many ADJ issue-57 233 9 centuries century NOUN issue-57 233 10 . . PUNCT issue-57 234 1 the the DET issue-57 234 2 tax tax NOUN issue-57 234 3 burden burden NOUN issue-57 234 4 distributed distribute VERB issue-57 234 5 unevenly unevenly ADV issue-57 234 6 due due ADP issue-57 234 7 to to ADP issue-57 234 8 a a DET issue-57 234 9 flawed flawed ADJ issue-57 234 10 legislation legislation NOUN issue-57 234 11 . . PUNCT issue-57 235 1 it it PRON issue-57 235 2 is be AUX issue-57 235 3 necessary necessary ADJ issue-57 235 4 to to PART issue-57 235 5 introduce introduce VERB issue-57 235 6 a a DET issue-57 235 7 system system NOUN issue-57 235 8 of of ADP issue-57 235 9 progressive progressive ADJ issue-57 235 10 taxation taxation NOUN issue-57 235 11 revenues revenue NOUN issue-57 235 12 in in ADP issue-57 235 13 order order NOUN issue-57 235 14 to to PART issue-57 235 15 achieve achieve VERB issue-57 235 16 fairness fairness NOUN issue-57 235 17 in in ADP issue-57 235 18 taxation taxation NOUN issue-57 235 19 . . PUNCT issue-57 236 1 however however ADV issue-57 236 2 , , PUNCT issue-57 236 3 it it PRON issue-57 236 4 may may AUX issue-57 236 5 still still ADV issue-57 236 6 worsen worsen VERB issue-57 236 7 security security NOUN issue-57 236 8 tax tax NOUN issue-57 236 9 , , PUNCT issue-57 236 10 because because SCONJ issue-57 236 11 wealthy wealthy ADJ issue-57 236 12 part part NOUN issue-57 236 13 of of ADP issue-57 236 14 the the DET issue-57 236 15 ukrainian ukrainian ADJ issue-57 236 16 society society NOUN issue-57 236 17 will will AUX issue-57 236 18 try try VERB issue-57 236 19 to to PART issue-57 236 20 find find VERB issue-57 236 21 taxation taxation NOUN issue-57 236 22 that that PRON issue-57 236 23 is be AUX issue-57 236 24 more more ADV issue-57 236 25 attractive attractive ADJ issue-57 236 26 . . PUNCT issue-57 237 1 this this PRON issue-57 237 2 may may AUX issue-57 237 3 be be AUX issue-57 237 4 investing invest VERB issue-57 237 5 in in ADP issue-57 237 6 foreign foreign ADJ issue-57 237 7 countries country NOUN issue-57 237 8 , , PUNCT issue-57 237 9 transfer transfer NOUN issue-57 237 10 of of ADP issue-57 237 11 capital capital NOUN issue-57 237 12 to to ADP issue-57 237 13 offshore offshore ADJ issue-57 237 14 or or CCONJ issue-57 237 15 other other ADJ issue-57 237 16 more more ADV issue-57 237 17 favourable favourable ADJ issue-57 237 18 method method NOUN issue-57 237 19 of of ADP issue-57 237 20 multiplying multiply VERB issue-57 237 21 wealth wealth NOUN issue-57 237 22 . . PUNCT issue-57 238 1 6 6 X issue-57 238 2 . . PUNCT issue-57 238 3 conclusions conclusion NOUN issue-57 238 4 forming form VERB issue-57 238 5 effective effective ADJ issue-57 238 6 tax tax NOUN issue-57 238 7 policies policy NOUN issue-57 238 8 by by ADP issue-57 238 9 selecting select VERB issue-57 238 10 a a DET issue-57 238 11 winner winner NOUN issue-57 238 12 model model NOUN issue-57 238 13 of of ADP issue-57 238 14 tax tax NOUN issue-57 238 15 payments payment NOUN issue-57 238 16 can can AUX issue-57 238 17 strengthen strengthen VERB issue-57 238 18 security security NOUN issue-57 238 19 tax tax NOUN issue-57 238 20 . . PUNCT issue-57 239 1 it it PRON issue-57 239 2 is be AUX issue-57 239 3 necessary necessary ADJ issue-57 239 4 to to PART issue-57 239 5 comply comply VERB issue-57 239 6 with with ADP issue-57 239 7 the the DET issue-57 239 8 requirements requirement NOUN issue-57 239 9 tax tax NOUN issue-57 239 10 security security NOUN issue-57 239 11 to to ADP issue-57 239 12 the the DET issue-57 239 13 compliance compliance NOUN issue-57 239 14 requirements requirement NOUN issue-57 239 15 of of ADP issue-57 239 16 national national ADJ issue-57 239 17 security security NOUN issue-57 239 18 to to PART issue-57 239 19 ensure ensure VERB issue-57 239 20 effective effective ADJ issue-57 239 21 economic economic ADJ issue-57 239 22 development development NOUN issue-57 239 23 of of ADP issue-57 239 24 ukraine ukraine NOUN issue-57 239 25 . . PUNCT issue-57 240 1 ukrainian ukrainian ADJ issue-57 240 2 government government NOUN issue-57 240 3 should should AUX issue-57 240 4 regularly regularly ADV issue-57 240 5 examine examine VERB issue-57 240 6 the the DET issue-57 240 7 effectiveness effectiveness NOUN issue-57 240 8 of of ADP issue-57 240 9 methods method NOUN issue-57 240 10 , , PUNCT issue-57 240 11 techniques technique NOUN issue-57 240 12 and and CCONJ issue-57 240 13 tools tool NOUN issue-57 240 14 to to PART issue-57 240 15 ensure ensure VERB issue-57 240 16 tax tax NOUN issue-57 240 17 security security NOUN issue-57 240 18 . . PUNCT issue-57 241 1 in in ADP issue-57 241 2 addition addition NOUN issue-57 241 3 , , PUNCT issue-57 241 4 there there PRON issue-57 241 5 is be VERB issue-57 241 6 a a DET issue-57 241 7 need need NOUN issue-57 241 8 for for ADP issue-57 241 9 the the DET issue-57 241 10 development development NOUN issue-57 241 11 and and CCONJ issue-57 241 12 approval approval NOUN issue-57 241 13 of of ADP issue-57 241 14 the the DET issue-57 241 15 concept concept NOUN issue-57 241 16 of of ADP issue-57 241 17 ukraine ukraine NOUN issue-57 241 18 's 's PART issue-57 241 19 security security NOUN issue-57 241 20 tax tax NOUN issue-57 241 21 , , PUNCT issue-57 241 22 which which PRON issue-57 241 23 include include VERB issue-57 241 24 main main ADJ issue-57 241 25 priorities priority NOUN issue-57 241 26 , , PUNCT issue-57 241 27 goals goal NOUN issue-57 241 28 and and CCONJ issue-57 241 29 objectives objective NOUN issue-57 241 30 by by ADP issue-57 241 31 providing provide VERB issue-57 241 32 tax tax NOUN issue-57 241 33 security security NOUN issue-57 241 34 . . PUNCT issue-57 242 1 there there PRON issue-57 242 2 will will AUX issue-57 242 3 be be AUX issue-57 242 4 difficult difficult ADJ issue-57 242 5 to to PART issue-57 242 6 implement implement VERB issue-57 242 7 effective effective ADJ issue-57 242 8 social social ADJ issue-57 242 9 and and CCONJ issue-57 242 10 economic economic ADJ issue-57 242 11 development development NOUN issue-57 242 12 of of ADP issue-57 242 13 the the DET issue-57 242 14 state state NOUN issue-57 242 15 without without ADP issue-57 242 16 the the DET issue-57 242 17 concept concept NOUN issue-57 242 18 . . PUNCT issue-57 243 1 integrated integrate VERB issue-57 243 2 approach approach NOUN issue-57 243 3 of of ADP issue-57 243 4 threats threat NOUN issue-57 243 5 analysis analysis NOUN issue-57 243 6 of of ADP issue-57 243 7 tax tax NOUN issue-57 243 8 security security NOUN issue-57 243 9 shows show VERB issue-57 243 10 that that SCONJ issue-57 243 11 the the DET issue-57 243 12 most most ADV issue-57 243 13 dangerous dangerous ADJ issue-57 243 14 threats threat NOUN issue-57 243 15 are be AUX issue-57 243 16 those those PRON issue-57 243 17 that that PRON issue-57 243 18 are be AUX issue-57 243 19 associated associate VERB issue-57 243 20 with with ADP issue-57 243 21 poor poor ADJ issue-57 243 22 economic economic ADJ issue-57 243 23 development development NOUN issue-57 243 24 , , PUNCT issue-57 243 25 considerable considerable ADJ issue-57 243 26 socio socio NOUN issue-57 243 27 - - PUNCT issue-57 243 28 economic economic ADJ issue-57 243 29 stratification stratification NOUN issue-57 243 30 of of ADP issue-57 243 31 the the DET issue-57 243 32 population population NOUN issue-57 243 33 , , PUNCT issue-57 243 34 the the DET issue-57 243 35 level level NOUN issue-57 243 36 of of ADP issue-57 243 37 shadow shadow NOUN issue-57 243 38 economy economy NOUN issue-57 243 39 and and CCONJ issue-57 243 40 low low ADJ issue-57 243 41 tax tax NOUN issue-57 243 42 culture culture NOUN issue-57 243 43 . . PUNCT issue-57 244 1 the the DET issue-57 244 2 threat threat NOUN issue-57 244 3 of of ADP issue-57 244 4 the the DET issue-57 244 5 state state NOUN issue-57 244 6 of of ADP issue-57 244 7 public public ADJ issue-57 244 8 finances finance NOUN issue-57 244 9 is be AUX issue-57 244 10 sufficiently sufficiently ADV issue-57 244 11 large large ADJ issue-57 244 12 threat threat NOUN issue-57 244 13 , , PUNCT issue-57 244 14 but but CCONJ issue-57 244 15 not not PART issue-57 244 16 the the DET issue-57 244 17 most most ADV issue-57 244 18 dangerous dangerous ADJ issue-57 244 19 , , PUNCT issue-57 244 20 but but CCONJ issue-57 244 21 the the DET issue-57 244 22 increase increase NOUN issue-57 244 23 in in ADP issue-57 244 24 the the DET issue-57 244 25 budget budget NOUN issue-57 244 26 deficit deficit NOUN issue-57 244 27 and and CCONJ issue-57 244 28 debt debt NOUN issue-57 244 29 can can AUX issue-57 244 30 affect affect VERB issue-57 244 31 significantly significantly ADV issue-57 244 32 negatively negatively ADV issue-57 244 33 on on ADP issue-57 244 34 the the DET issue-57 244 35 tax tax NOUN issue-57 244 36 security security NOUN issue-57 244 37 of of ADP issue-57 244 38 ukraine ukraine NOUN issue-57 244 39 . . PUNCT issue-57 245 1 the the DET issue-57 245 2 institutional institutional ADJ issue-57 245 3 environment environment NOUN issue-57 245 4 is be AUX issue-57 245 5 another another DET issue-57 245 6 threat threat NOUN issue-57 245 7 to to ADP issue-57 245 8 the the DET issue-57 245 9 tax tax NOUN issue-57 245 10 security security NOUN issue-57 245 11 . . PUNCT issue-57 246 1 its its PRON issue-57 246 2 main main ADJ issue-57 246 3 danger danger NOUN issue-57 246 4 is be AUX issue-57 246 5 low low ADJ issue-57 246 6 efficiency efficiency NOUN issue-57 246 7 of of ADP issue-57 246 8 the the DET issue-57 246 9 tax tax NOUN issue-57 246 10 authorities authority NOUN issue-57 246 11 and and CCONJ issue-57 246 12 uncertainty uncertainty NOUN issue-57 246 13 and and CCONJ issue-57 246 14 ambiguity ambiguity NOUN issue-57 246 15 of of ADP issue-57 246 16 legislation legislation NOUN issue-57 246 17 . . PUNCT issue-57 247 1 it it PRON issue-57 247 2 is be AUX issue-57 247 3 obligatory obligatory ADJ issue-57 247 4 to to PART issue-57 247 5 conduct conduct VERB issue-57 247 6 continuous continuous ADJ issue-57 247 7 monitoring monitoring NOUN issue-57 247 8 of of ADP issue-57 247 9 the the DET issue-57 247 10 above above ADJ issue-57 247 11 sources source NOUN issue-57 247 12 and and CCONJ issue-57 247 13 factors factor NOUN issue-57 247 14 of of ADP issue-57 247 15 threats threat NOUN issue-57 247 16 , , PUNCT issue-57 247 17 which which PRON issue-57 247 18 allow allow VERB issue-57 247 19 preventing prevent VERB issue-57 247 20 a a DET issue-57 247 21 drop drop NOUN issue-57 247 22 in in ADP issue-57 247 23 tax tax NOUN issue-57 247 24 security security NOUN issue-57 247 25 . . PUNCT issue-57 248 1 baltic baltic PROPN issue-57 248 2 journal journal PROPN issue-57 248 3 of of ADP issue-57 248 4 economic economic ADJ issue-57 248 5 studies study NOUN issue-57 248 6 31 31 NUM issue-57 248 7 vol vol NOUN issue-57 248 8 . . PROPN issue-57 249 1 2 2 NUM issue-57 249 2 , , PUNCT issue-57 249 3 no no INTJ issue-57 249 4 . . NOUN issue-57 249 5 1 1 NUM issue-57 249 6 , , PUNCT issue-57 249 7 2016 2016 NUM issue-57 249 8 references reference NOUN issue-57 249 9 ischenko ischenko VERB issue-57 249 10 , , PUNCT issue-57 249 11 v. v. PROPN issue-57 249 12 ( ( PUNCT issue-57 249 13 2012 2012 NUM issue-57 249 14 ) ) PUNCT issue-57 249 15 . . PUNCT issue-57 250 1 the the DET issue-57 250 2 tax tax NOUN issue-57 250 3 component component NOUN issue-57 250 4 of of ADP issue-57 250 5 the the DET issue-57 250 6 financial financial ADJ issue-57 250 7 security security NOUN issue-57 250 8 of of ADP issue-57 250 9 the the DET issue-57 250 10 state state NOUN issue-57 250 11 , , PUNCT issue-57 250 12 visnyk visnyk PROPN issue-57 250 13 ekonomiky ekonomiky VERB issue-57 250 14 transportu transportu NOUN issue-57 250 15 i i PRON issue-57 250 16 promyslovosti promyslovosti NOUN issue-57 250 17 , , PUNCT issue-57 250 18 kyiv kyiv ADJ issue-57 250 19 , , PUNCT issue-57 250 20 ukraine ukraine NOUN issue-57 250 21 . . PUNCT issue-57 251 1 ivanov ivanov PROPN issue-57 251 2 , , PUNCT issue-57 251 3 i. i. PROPN issue-57 251 4 ( ( PUNCT issue-57 251 5 2010 2010 NUM issue-57 251 6 ) ) PUNCT issue-57 251 7 . . PUNCT issue-57 252 1 tax tax NOUN issue-57 252 2 security security NOUN issue-57 252 3 : : PUNCT issue-57 252 4 the the DET issue-57 252 5 nature nature NOUN issue-57 252 6 and and CCONJ issue-57 252 7 terms term NOUN issue-57 252 8 of of ADP issue-57 252 9 security security NOUN issue-57 252 10 , , PUNCT issue-57 252 11 ekonomika ekonomika X issue-57 252 12 rozvytku rozvytku PROPN issue-57 252 13 , , PUNCT issue-57 252 14 kyiv kyiv ADJ issue-57 252 15 , , PUNCT issue-57 252 16 ukraine ukraine NOUN issue-57 252 17 . . PUNCT issue-57 253 1 kashin kashin PROPN issue-57 253 2 , , PUNCT issue-57 253 3 v. v. PROPN issue-57 253 4 ( ( PUNCT issue-57 253 5 2008 2008 NUM issue-57 253 6 ) ) PUNCT issue-57 253 7 . . PUNCT issue-57 254 1 tax tax NOUN issue-57 254 2 system system NOUN issue-57 254 3 : : PUNCT issue-57 254 4 how how SCONJ issue-57 254 5 to to PART issue-57 254 6 make make VERB issue-57 254 7 it it PRON issue-57 254 8 more more ADV issue-57 254 9 effective effective ADJ issue-57 254 10 ? ? PUNCT issue-57 255 1 finansy finansy ADV issue-57 255 2 , , PUNCT issue-57 255 3 moscow moscow PROPN issue-57 255 4 , , PUNCT issue-57 255 5 russia russia PROPN issue-57 255 6 . . PUNCT issue-57 256 1 korobov korobov PROPN issue-57 256 2 , , PUNCT issue-57 256 3 v. v. PROPN issue-57 256 4 ( ( PUNCT issue-57 256 5 2010 2010 NUM issue-57 256 6 ) ) PUNCT issue-57 256 7 . . PUNCT issue-57 257 1 financial financial ADJ issue-57 257 2 security security NOUN issue-57 257 3 in in ADP issue-57 257 4 the the DET issue-57 257 5 system system NOUN issue-57 257 6 of of ADP issue-57 257 7 state state NOUN issue-57 257 8 financial financial ADJ issue-57 257 9 control control NOUN issue-57 257 10 : : PUNCT issue-57 257 11 avtoref avtoref PROPN issue-57 257 12 . . PUNCT issue-57 257 13 dys dys PROPN issue-57 257 14 . . PUNCT issue-57 258 1 candidate candidate NOUN issue-57 258 2 . . PUNCT issue-57 259 1 ek ek PROPN issue-57 259 2 . . PROPN issue-57 259 3 science science PROPN issue-57 259 4 , , PUNCT issue-57 259 5 moscow moscow PROPN issue-57 259 6 , , PUNCT issue-57 259 7 russia russia PROPN issue-57 259 8 . . PUNCT issue-57 260 1 official official ADJ issue-57 260 2 web web NOUN issue-57 260 3 site site NOUN issue-57 260 4 of of ADP issue-57 260 5 the the DET issue-57 260 6 ministry ministry PROPN issue-57 260 7 of of ADP issue-57 260 8 economic economic PROPN issue-57 260 9 development development NOUN issue-57 260 10 and and CCONJ issue-57 260 11 trade trade NOUN issue-57 260 12 . . PUNCT issue-57 261 1 http://www.minfin.gov.ua/ http://www.minfin.gov.ua/ PROPN issue-57 261 2 paying pay VERB issue-57 261 3 taxes taxis NOUN issue-57 261 4 2010 2010 NUM issue-57 261 5 . . PUNCT issue-57 262 1 the the DET issue-57 262 2 global global ADJ issue-57 262 3 picture picture NOUN issue-57 262 4 . . PUNCT issue-57 263 1 – – PUNCT issue-57 263 2 pwc pwc PROPN issue-57 263 3 and and CCONJ issue-57 263 4 world world PROPN issue-57 263 5 bank bank PROPN issue-57 263 6 . . PUNCT issue-57 264 1 ( ( PUNCT issue-57 264 2 2010 2010 NUM issue-57 264 3 ) ) PUNCT issue-57 264 4 https://www.pwc.com/gx/en/payingtaxes/assets/paying-taxes-2010.pdf https://www.pwc.com/gx/en/payingtaxes/assets/paying-taxes-2010.pdf NOUN issue-57 264 5 paying pay VERB issue-57 264 6 taxes taxis NOUN issue-57 264 7 2015 2015 NUM issue-57 264 8 . . PUNCT issue-57 265 1 the the DET issue-57 265 2 global global ADJ issue-57 265 3 picture picture NOUN issue-57 265 4 . . PUNCT issue-57 266 1 – – PUNCT issue-57 266 2 pwc pwc PROPN issue-57 266 3 and and CCONJ issue-57 266 4 world world PROPN issue-57 266 5 bank bank PROPN issue-57 266 6 . . PUNCT issue-57 267 1 ( ( PUNCT issue-57 267 2 2015 2015 NUM issue-57 267 3 ) ) PUNCT issue-57 267 4 https://www.pwc.com/gx/en/payingtaxes/pdf/pwc-paying-taxes-2015-low-resolution.pdf https://www.pwc.com/gx/en/payingtaxes/pdf/pwc-paying-taxes-2015-low-resolution.pdf PROPN issue-57 267 5 polonska polonska PROPN issue-57 267 6 y.m y.m PROPN issue-57 267 7 . . PROPN issue-57 267 8 ( ( PUNCT issue-57 267 9 2011 2011 NUM issue-57 267 10 ) ) PUNCT issue-57 267 11 . . PUNCT issue-57 268 1 organizational organizational ADJ issue-57 268 2 support support NOUN issue-57 268 3 of of ADP issue-57 268 4 system system NOUN issue-57 268 5 management management NOUN issue-57 268 6 decisions decision NOUN issue-57 268 7 in in ADP issue-57 268 8 tax tax NOUN issue-57 268 9 planning planning NOUN issue-57 268 10 criterion criterion NOUN issue-57 268 11 for for ADP issue-57 268 12 tax tax NOUN issue-57 268 13 security security NOUN issue-57 268 14 , , PUNCT issue-57 268 15 kyiv kyiv ADJ issue-57 268 16 , , PUNCT issue-57 268 17 ukraine ukraine NOUN issue-57 268 18 . . PUNCT issue-57 269 1 soloviev soloviev PROPN issue-57 269 2 , , PUNCT issue-57 269 3 v. v. PROPN issue-57 269 4 ( ( PUNCT issue-57 269 5 2011 2011 NUM issue-57 269 6 ) ) PUNCT issue-57 269 7 . . PUNCT issue-57 270 1 financial financial ADJ issue-57 270 2 security security NOUN issue-57 270 3 as as ADP issue-57 270 4 a a DET issue-57 270 5 fundamental fundamental ADJ issue-57 270 6 factor factor NOUN issue-57 270 7 of of ADP issue-57 270 8 the the DET issue-57 270 9 state state NOUN issue-57 270 10 ’s ’s PART issue-57 270 11 independence independence NOUN issue-57 270 12 , , PUNCT issue-57 270 13 bulletin bulletin NOUN issue-57 270 14 berdyansk berdyansk PROPN issue-57 270 15 university university PROPN issue-57 270 16 of of ADP issue-57 270 17 management management NOUN issue-57 270 18 and and CCONJ issue-57 270 19 business business NOUN issue-57 270 20 , , PUNCT issue-57 270 21 berdyansk berdyansk ADV issue-57 270 22 , , PUNCT issue-57 270 23 ukraine ukraine PROPN issue-57 270 24 . . PUNCT issue-57 271 1 voloshin voloshin PROPN issue-57 271 2 , , PUNCT issue-57 271 3 v. v. ADV issue-57 271 4 , , PUNCT issue-57 271 5 karkavchuk karkavchuk PROPN issue-57 271 6 , , PUNCT issue-57 271 7 v. v. PROPN issue-57 271 8 ( ( PUNCT issue-57 271 9 2012 2012 NUM issue-57 271 10 ) ) PUNCT issue-57 271 11 . . PUNCT issue-57 272 1 system system NOUN issue-57 272 2 approach approach NOUN issue-57 272 3 to to ADP issue-57 272 4 analysis analysis NOUN issue-57 272 5 and and CCONJ issue-57 272 6 ensure ensure VERB issue-57 272 7 financial financial ADJ issue-57 272 8 security security NOUN issue-57 272 9 of of ADP issue-57 272 10 the the DET issue-57 272 11 company company NOUN issue-57 272 12 , , PUNCT issue-57 272 13 donetsk donetsk NOUN issue-57 272 14 , , PUNCT issue-57 272 15 ukraine ukraine NOUN issue-57 272 16 . . PUNCT issue-57 273 1 сергей сергей PROPN issue-57 273 2 голиков голиков PROPN issue-57 273 3 основные основные PROPN issue-57 273 4 принципы принципы PROPN issue-57 273 5 налоговой налоговой PROPN issue-57 273 6 безопасности безопасности PRON issue-57 273 7 как как VERB issue-57 273 8 составляющей составляющей PROPN issue-57 273 9 финан финан NOUN issue-57 273 10 совой совой VERB issue-57 273 11 безопасности безопасности NUM issue-57 273 12 украины украины PROPN issue-57 273 13 аннотация аннотация NOUN issue-57 273 14 . . PUNCT issue-57 274 1 целью целью PROPN issue-57 274 2 работы работы PROPN issue-57 274 3 является является PROPN issue-57 274 4 изучение изучение PROPN issue-57 274 5 сущности сущности PROPN issue-57 275 1 термина термина PROPN issue-57 275 2 « « PUNCT issue-57 275 3 налоговой налоговой NOUN issue-57 275 4 безопасности безопасности NUM issue-57 275 5 » » NOUN issue-57 275 6 , , PUNCT issue-57 275 7 его его PROPN issue-57 275 8 основных основных PROPN issue-57 275 9 характеристик характеристик PROPN issue-57 275 10 , , PUNCT issue-57 275 11 таких таких NOUN issue-57 275 12 как как PROPN issue-57 275 13 угрозы угрозы PROPN issue-57 275 14 , , PUNCT issue-57 275 15 риски риски PROPN issue-57 275 16 , , PUNCT issue-57 275 17 интересы интересы PROPN issue-57 275 18 и и PROPN issue-57 275 19 способы способы PROPN issue-57 275 20 защиты защиты NOUN issue-57 275 21 , , PUNCT issue-57 275 22 определить определить NOUN issue-57 275 23 , , PUNCT issue-57 275 24 каким каким NOUN issue-57 275 25 образом образом NOUN issue-57 275 26 государство государство PROPN issue-57 275 27 может может PROPN issue-57 275 28 предоставить предоставить NOUN issue-57 275 29 их их PROPN issue-57 275 30 . . PUNCT issue-57 276 1 в в PROPN issue-57 276 2 статье статье PROPN issue-57 276 3 проанализирован проанализирован PROPN issue-57 276 4 экономический экономический PROPN issue-57 276 5 , , PUNCT issue-57 276 6 социальный социальный ADJ issue-57 276 7 и и PROPN issue-57 276 8 правовой правовой NOUN issue-57 276 9 характер характер NOUN issue-57 276 10 этого этого NOUN issue-57 276 11 термина термина PROPN issue-57 276 12 . . PUNCT issue-57 277 1 выявлены выявлены PROPN issue-57 277 2 и и PROPN issue-57 277 3 проанализированы проанализированы PROPN issue-57 277 4 основные основные PROPN issue-57 277 5 показатели показатели VERB issue-57 277 6 налоговой налоговой NOUN issue-57 277 7 безопасности безопасности X issue-57 277 8 украины украины NOUN issue-57 277 9 . . PUNCT issue-57 278 1 кроме кроме PROPN issue-57 278 2 того того PROPN issue-57 278 3 , , PUNCT issue-57 278 4 в в PROPN issue-57 278 5 статье статье NOUN issue-57 278 6 рассматривается рассматривается VERB issue-57 278 7 комплексный комплексный NOUN issue-57 278 8 подход подход NOUN issue-57 278 9 анализа анализа VERB issue-57 278 10 угроз угроз NOUN issue-57 278 11 налоговой налоговой NOUN issue-57 278 12 безопасности безопасности NUM issue-57 278 13 . . PUNCT issue-57 279 1 из из NOUN issue-57 279 2 - - PUNCT issue-57 279 3 за за NOUN issue-57 279 4 большого большого NOUN issue-57 279 5 количества количества PRON issue-57 279 6 угроз угроз NOUN issue-57 279 7 , , PUNCT issue-57 279 8 они они NOUN issue-57 279 9 разделены разделены NOUN issue-57 279 10 по по PROPN issue-57 279 11 четырем четырем NOUN issue-57 279 12 основным основным VERB issue-57 279 13 источникам источникам PROPN issue-57 279 14 угроз угроз PROPN issue-57 279 15 : : PUNCT issue-57 279 16 состояние состояние PROPN issue-57 279 17 национальной национальной NOUN issue-57 279 18 экономики экономики PROPN issue-57 279 19 , , PUNCT issue-57 279 20 состояние состояние NOUN issue-57 279 21 государственных государственных PROPN issue-57 279 22 финансов финансов PROPN issue-57 279 23 , , PUNCT issue-57 279 24 социальные социальные NOUN issue-57 279 25 особенности особенности NOUN issue-57 279 26 общества общества NOUN issue-57 279 27 и и PROPN issue-57 279 28 институциональной институциональной ADJ issue-57 279 29 среде среде NOUN issue-57 279 30 . . PUNCT issue-57 280 1 для для PROPN issue-57 280 2 каждого каждого PROPN issue-57 280 3 источника источника NOUN issue-57 280 4 , , PUNCT issue-57 280 5 были были NOUN issue-57 280 6 выявлены выявлены PROPN issue-57 280 7 и и PROPN issue-57 280 8 проанализированы проанализированы NOUN issue-57 280 9 наиболее наиболее NOUN issue-57 280 10 важные важные NOUN issue-57 280 11 факторы факторы NOUN issue-57 280 12 угроз угроз NOUN issue-57 280 13 налоговой налоговой VERB issue-57 280 14 безопасности безопасности X issue-57 280 15 украины украины NOUN issue-57 280 16 . . PUNCT issue-57 281 1 методология методология NOUN issue-57 281 2 . . PUNCT issue-57 282 1 исследование исследование PROPN issue-57 282 2 основано основано PROPN issue-57 282 3 на на PROPN issue-57 282 4 анализе анализе ADJ issue-57 282 5 существующих существующих PROPN issue-57 282 6 исследований исследований PROPN issue-57 282 7 украинских украинских PROPN issue-57 282 8 и и PROPN issue-57 282 9 зарубежных зарубежных PROPN issue-57 282 10 ученых ученых NOUN issue-57 282 11 о о PROPN issue-57 282 12 сущности сущности PROPN issue-57 282 13 и и PROPN issue-57 282 14 характере характере NOUN issue-57 282 15 « « PUNCT issue-57 282 16 налоговой налоговой NOUN issue-57 282 17 безопасности безопасности NUM issue-57 282 18 » » PUNCT issue-57 282 19 за за ADP issue-57 282 20 последние последние PROPN issue-57 282 21 10 10 NUM issue-57 282 22 лет лет NOUN issue-57 282 23 . . PUNCT issue-57 283 1 кроме кроме PROPN issue-57 283 2 того того PROPN issue-57 283 3 , , PUNCT issue-57 283 4 чтобы чтобы NOUN issue-57 283 5 определить определить NOUN issue-57 283 6 сущность сущность NOUN issue-57 283 7 и и PROPN issue-57 283 8 понятие понятие NOUN issue-57 283 9 , , PUNCT issue-57 283 10 цели цели VERB issue-57 283 11 и и PROPN issue-57 283 12 задачи задачи NOUN issue-57 283 13 , , PUNCT issue-57 283 14 методы методы X issue-57 283 15 и и PROPN issue-57 283 16 принципы принципы NOUN issue-57 283 17 экономического экономического ADJ issue-57 283 18 характера характера PROPN issue-57 283 19 налоговой налоговой NOUN issue-57 283 20 безопасности безопасности NUM issue-57 283 21 , , PUNCT issue-57 283 22 были были NOUN issue-57 283 23 определены определены PROPN issue-57 283 24 основные основные PROPN issue-57 283 25 риски риски PROPN issue-57 283 26 , , PUNCT issue-57 283 27 угрозы угрозы NOUN issue-57 283 28 , , PUNCT issue-57 283 29 ожидания ожидания PROPN issue-57 283 30 и и NOUN issue-57 283 31 результаты результаты NOUN issue-57 283 32 эффективной эффективной NOUN issue-57 283 33 налоговой налоговой NOUN issue-57 283 34 безопасности безопасности NUM issue-57 283 35 . . PUNCT issue-57 284 1 для для PROPN issue-57 284 2 построения построения PROPN issue-57 284 3 комплексного комплексного ADJ issue-57 284 4 подхода подхода PROPN issue-57 284 5 необходимо необходимо VERB issue-57 284 6 проанализировать проанализировать PRON issue-57 284 7 все все PROPN issue-57 284 8 существующие существующие PROPN issue-57 284 9 и и PROPN issue-57 284 10 потенциальные потенциальные PROPN issue-57 284 11 факторы факторы NOUN issue-57 284 12 угроз угроз NOUN issue-57 284 13 . . PUNCT issue-57 285 1 данные данные NOUN issue-57 285 2 взяты взяты PROPN issue-57 285 3 из из PROPN issue-57 285 4 отчетов отчетов PROPN issue-57 285 5 государственной государственной PROPN issue-57 285 6 службы службы PROPN issue-57 285 7 статистики статистики NOUN issue-57 285 8 украины украины NOUN issue-57 285 9 , , PUNCT issue-57 285 10 министерства министерства NOUN issue-57 285 11 экономического экономического ADJ issue-57 285 12 развития развития NOUN issue-57 285 13 и и PROPN issue-57 285 14 торговли торговли NOUN issue-57 285 15 украины украины NOUN issue-57 285 16 , , PUNCT issue-57 285 17 pwc pwc PROPN issue-57 285 18 и и PROPN issue-57 285 19 всемирного всемирного PROPN issue-57 285 20 банка банка NOUN issue-57 285 21 . . PUNCT issue-57 286 1 результаты результаты PROPN issue-57 286 2 исследования исследования NOUN issue-57 286 3 показали показали PROPN issue-57 286 4 , , PUNCT issue-57 286 5 что что NOUN issue-57 286 6 налоговая налоговая PROPN issue-57 286 7 безопасность безопасность PROPN issue-57 286 8 является является VERB issue-57 286 9 таким таким NOUN issue-57 286 10 состоянием состоянием VERB issue-57 286 11 налоговой налоговой NOUN issue-57 286 12 безопасности безопасности NUM issue-57 286 13 , , PUNCT issue-57 286 14 когда когда ADJ issue-57 286 15 процесс процесс ADJ issue-57 286 16 гармонизации гармонизации PROPN issue-57 286 17 налогообложения налогообложения PROPN issue-57 286 18 взаимодействует взаимодействует PROPN issue-57 286 19 с с PROPN issue-57 286 20 эффективным эффективным PROPN issue-57 286 21 управлением управлением PROPN issue-57 286 22 рисками рисками PROPN issue-57 286 23 и и PROPN issue-57 286 24 угрозами угрозами PROPN issue-57 286 25 , , PUNCT issue-57 286 26 которые которые ADP issue-57 286 27 возникают возникают PROPN issue-57 286 28 в в PROPN issue-57 286 29 налоговой налоговой NOUN issue-57 286 30 сфере сфере ADJ issue-57 286 31 , , PUNCT issue-57 286 32 путем путем NOUN issue-57 286 33 принятия принятия NOUN issue-57 286 34 необходимых необходимых AUX issue-57 286 35 мер мер VERB issue-57 286 36 исполнительными исполнительными PROPN issue-57 286 37 органами органами PROPN issue-57 286 38 для для PROPN issue-57 286 39 удовлетворения удовлетворения PROPN issue-57 286 40 интересов интересов PROPN issue-57 286 41 государства государства PROPN issue-57 286 42 , , PUNCT issue-57 286 43 общества общества PROPN issue-57 286 44 и и PROPN issue-57 286 45 налогоплательщиков налогоплательщиков NOUN issue-57 286 46 ( ( PUNCT issue-57 286 47 хозяйствующих хозяйствующих PROPN issue-57 286 48 субъектов субъектов PROPN issue-57 286 49 , , PUNCT issue-57 286 50 организаций организаций PROPN issue-57 286 51 и и PROPN issue-57 286 52 людей людей NOUN issue-57 286 53 ) ) PUNCT issue-57 286 54 . . PUNCT issue-57 287 1 комплексный комплексный NOUN issue-57 287 2 подход подход NOUN issue-57 287 3 анализа анализа VERB issue-57 287 4 угроз угроз NOUN issue-57 287 5 налоговой налоговой VERB issue-57 287 6 безопасности безопасности X issue-57 287 7 показывает показывает NOUN issue-57 287 8 , , PUNCT issue-57 287 9 что что NOUN issue-57 287 10 наиболее наиболее NOUN issue-57 287 11 опасными опасными ADJ issue-57 287 12 угрозами угрозами PROPN issue-57 287 13 являются являются PROPN issue-57 287 14 те те PROPN issue-57 287 15 , , PUNCT issue-57 287 16 которые которые PROPN issue-57 287 17 связаны связаны PROPN issue-57 287 18 с с PROPN issue-57 287 19 плохим плохим PROPN issue-57 287 20 экономическим экономическим PROPN issue-57 287 21 развитием развитием NOUN issue-57 287 22 , , PUNCT issue-57 287 23 значительным значительным X issue-57 287 24 социально социально PROPN issue-57 287 25 - - PUNCT issue-57 287 26 экономическим экономическим NOUN issue-57 287 27 расслоением расслоением PROPN issue-57 287 28 населения населения PROPN issue-57 287 29 , , PUNCT issue-57 287 30 уровнем уровнем PROPN issue-57 287 31 теневой теневой NOUN issue-57 287 32 экономики экономики VERB issue-57 287 33 и и PROPN issue-57 287 34 низкой низкой ADJ issue-57 287 35 налоговой налоговой NOUN issue-57 287 36 культурой культурой NOUN issue-57 287 37 . . PUNCT issue-57 288 1 угроза угроза PROPN issue-57 288 2 состояния состояния ADV issue-57 288 3 государственных государственных PROPN issue-57 288 4 финансов финансов PROPN issue-57 288 5 является является PROPN issue-57 288 6 достаточно достаточно PROPN issue-57 288 7 важной важной PROPN issue-57 288 8 , , PUNCT issue-57 288 9 но но PROPN issue-57 288 10 не не PROPN issue-57 288 11 самой самой NOUN issue-57 288 12 опасный опасный PROPN issue-57 288 13 , , PUNCT issue-57 288 14 но но ADJ issue-57 288 15 все все NOUN issue-57 288 16 же же ADP issue-57 288 17 увеличение увеличение NOUN issue-57 288 18 бюджетного бюджетного ADJ issue-57 288 19 дефицита дефицита PROPN issue-57 288 20 и и PROPN issue-57 288 21 долга долга NOUN issue-57 288 22 может может ADJ issue-57 288 23 существенно существенно NOUN issue-57 288 24 негативно негативно PROPN issue-57 288 25 сказаться сказаться VERB issue-57 288 26 на на PROPN issue-57 288 27 налоговой налоговой NOUN issue-57 288 28 безопасности безопасности NUM issue-57 288 29 украины украины NOUN issue-57 288 30 . . PUNCT issue-57 289 1 институциональная институциональная NOUN issue-57 289 2 среда среда VERB issue-57 289 3 является является ADJ issue-57 289 4 еще еще NOUN issue-57 289 5 одной одной NOUN issue-57 289 6 угрозой угрозой PROPN issue-57 289 7 для для PROPN issue-57 289 8 налоговой налоговой NOUN issue-57 289 9 безопасности безопасности NUM issue-57 289 10 . . PUNCT issue-57 290 1 её её NOUN issue-57 290 2 главной главной PROPN issue-57 290 3 опасностью опасностью PROPN issue-57 290 4 являются являются ADJ issue-57 290 5 низкая низкая PROPN issue-57 290 6 эффективность эффективность PROPN issue-57 290 7 налоговых налоговых PROPN issue-57 290 8 органов органов PROPN issue-57 290 9 , , PUNCT issue-57 290 10 неопределенность неопределенность NOUN issue-57 290 11 и и PROPN issue-57 290 12 неоднозначность неоднозначность PROPN issue-57 290 13 законодательства законодательства NOUN issue-57 290 14 . . PUNCT issue-57 291 1 практическое практическое PROPN issue-57 291 2 значение значение PROPN issue-57 291 3 . . PUNCT issue-57 292 1 для для PROPN issue-57 292 2 того того PROPN issue-57 292 3 , , PUNCT issue-57 292 4 чтобы чтобы VERB issue-57 292 5 предотвратить предотвратить NOUN issue-57 292 6 снижение снижение PROPN issue-57 292 7 налоговой налоговой NOUN issue-57 292 8 безопасности безопасности SCONJ issue-57 292 9 необходимо необходимо PROPN issue-57 292 10 проводить проводить PROPN issue-57 292 11 непрерывный непрерывный PROPN issue-57 292 12 мониторинг мониторинг PROPN issue-57 292 13 указанных указанных PROPN issue-57 292 14 выше выше VERB issue-57 292 15 факторов факторов PROPN issue-57 292 16 на на PROPN issue-57 292 17 источники источники PROPN issue-57 292 18 угроз угроз NOUN issue-57 292 19 . . PUNCT issue-57 293 1 все все NOUN issue-57 293 2 упомянутые упомянутые PROPN issue-57 293 3 источники источники NOUN issue-57 293 4 угроз угроз NOUN issue-57 293 5 бы бы PRON issue-57 293 6 помочь помочь NOUN issue-57 293 7 органам органам NOUN issue-57 293 8 государственной государственной VERB issue-57 293 9 власти власти PROPN issue-57 293 10 выстроить выстроить PROPN issue-57 293 11 эффективную эффективную PROPN issue-57 293 12 концепция концепция PROPN issue-57 293 13 налоговой налоговой NOUN issue-57 293 14 безопасности безопасности X issue-57 293 15 украины украины NOUN issue-57 293 16 . . PUNCT