id sid tid token lemma pos issue-570 1 1 baltic baltic PROPN issue-570 1 2 journal journal PROPN issue-570 1 3 of of ADP issue-570 1 4 economic economic ADJ issue-570 1 5 studies study NOUN issue-570 1 6 276 276 NUM issue-570 1 7 vol vol NOUN issue-570 1 8 . . PROPN issue-570 1 9 4 4 NUM issue-570 1 10 , , PUNCT issue-570 1 11 no no INTJ issue-570 1 12 . . NOUN issue-570 1 13 5 5 NUM issue-570 1 14 , , PUNCT issue-570 1 15 2018 2018 NUM issue-570 1 16 corresponding correspond VERB issue-570 1 17 author author NOUN issue-570 1 18 : : PUNCT issue-570 1 19 1 1 NUM issue-570 1 20 university university NOUN issue-570 1 21 of of ADP issue-570 1 22 customs custom NOUN issue-570 1 23 and and CCONJ issue-570 1 24 finance finance NOUN issue-570 1 25 , , PUNCT issue-570 1 26 ukraine ukraine NOUN issue-570 1 27 . . PUNCT issue-570 2 1 2 2 NUM issue-570 2 2 university university NOUN issue-570 2 3 of of ADP issue-570 2 4 customs custom NOUN issue-570 2 5 and and CCONJ issue-570 2 6 finance finance NOUN issue-570 2 7 , , PUNCT issue-570 2 8 ukraine ukraine NOUN issue-570 2 9 . . PUNCT issue-570 3 1 3 3 NUM issue-570 3 2 h.s h.s PROPN issue-570 3 3 . . PROPN issue-570 3 4 skovoroda skovoroda PROPN issue-570 3 5 kharkiv kharkiv PROPN issue-570 3 6 national national PROPN issue-570 3 7 pedagogical pedagogical PROPN issue-570 3 8 university university PROPN issue-570 3 9 , , PUNCT issue-570 3 10 ukraine ukraine NOUN issue-570 3 11 . . PUNCT issue-570 4 1 doi doi NOUN issue-570 4 2 : : PUNCT issue-570 4 3 https://doi.org/10.30525/2256-0742/2018-4-5-276-282 https://doi.org/10.30525/2256-0742/2018-4-5-276-282 ADJ issue-570 4 4 legal legal ADJ issue-570 4 5 regulation regulation NOUN issue-570 4 6 of of ADP issue-570 4 7 liability liability NOUN issue-570 4 8 for for ADP issue-570 4 9 offenses offense NOUN issue-570 4 10 in in ADP issue-570 4 11 the the DET issue-570 4 12 financial financial ADJ issue-570 4 13 sphere sphere NOUN issue-570 4 14 in in ADP issue-570 4 15 the the DET issue-570 4 16 eu eu PROPN issue-570 4 17 countries country NOUN issue-570 4 18 and and CCONJ issue-570 4 19 ukraine ukraine NOUN issue-570 4 20 : : PUNCT issue-570 4 21 comparative comparative ADJ issue-570 4 22 analysis analysis NOUN issue-570 4 23 dmytro dmytro PROPN issue-570 4 24 pryimachenko1 pryimachenko1 PROPN issue-570 4 25 , , PUNCT issue-570 4 26 tetiana tetiana PROPN issue-570 4 27 minka2 minka2 PROPN issue-570 4 28 , , PUNCT issue-570 4 29 volodymyr volodymyr PROPN issue-570 4 30 marchenko3 marchenko3 PROPN issue-570 4 31 abstract abstract PROPN issue-570 4 32 . . PUNCT issue-570 5 1 the the DET issue-570 5 2 aim aim NOUN issue-570 5 3 of of ADP issue-570 5 4 the the DET issue-570 5 5 article article NOUN issue-570 5 6 is be AUX issue-570 5 7 to to PART issue-570 5 8 conduct conduct VERB issue-570 5 9 a a DET issue-570 5 10 comparative comparative ADJ issue-570 5 11 analysis analysis NOUN issue-570 5 12 of of ADP issue-570 5 13 the the DET issue-570 5 14 legal legal ADJ issue-570 5 15 principles principle NOUN issue-570 5 16 for for ADP issue-570 5 17 liability liability NOUN issue-570 5 18 in in ADP issue-570 5 19 the the DET issue-570 5 20 financial financial ADJ issue-570 5 21 sphere sphere NOUN issue-570 5 22 in in ADP issue-570 5 23 the the DET issue-570 5 24 eu eu PROPN issue-570 5 25 and and CCONJ issue-570 5 26 ukraine ukraine PROPN issue-570 5 27 and and CCONJ issue-570 5 28 to to PART issue-570 5 29 define define VERB issue-570 5 30 ways way NOUN issue-570 5 31 of of ADP issue-570 5 32 domestic domestic ADJ issue-570 5 33 legislation legislation NOUN issue-570 5 34 improvement improvement NOUN issue-570 5 35 on on ADP issue-570 5 36 this this DET issue-570 5 37 basis basis NOUN issue-570 5 38 . . PUNCT issue-570 6 1 the the DET issue-570 6 2 subject subject NOUN issue-570 6 3 of of ADP issue-570 6 4 the the DET issue-570 6 5 study study NOUN issue-570 6 6 is be AUX issue-570 6 7 the the DET issue-570 6 8 experience experience NOUN issue-570 6 9 of of ADP issue-570 6 10 european european ADJ issue-570 6 11 countries country NOUN issue-570 6 12 in in ADP issue-570 6 13 the the DET issue-570 6 14 state state NOUN issue-570 6 15 regulation regulation NOUN issue-570 6 16 of of ADP issue-570 6 17 liability liability NOUN issue-570 6 18 for for ADP issue-570 6 19 financial financial ADJ issue-570 6 20 offenses offense NOUN issue-570 6 21 . . PUNCT issue-570 7 1 methodology methodology NOUN issue-570 7 2 . . PUNCT issue-570 8 1 the the DET issue-570 8 2 study study NOUN issue-570 8 3 is be AUX issue-570 8 4 based base VERB issue-570 8 5 on on ADP issue-570 8 6 a a DET issue-570 8 7 comparison comparison NOUN issue-570 8 8 of of ADP issue-570 8 9 foreign foreign ADJ issue-570 8 10 experience experience NOUN issue-570 8 11 in in ADP issue-570 8 12 the the DET issue-570 8 13 legal legal ADJ issue-570 8 14 regulation regulation NOUN issue-570 8 15 of of ADP issue-570 8 16 liability liability NOUN issue-570 8 17 for for ADP issue-570 8 18 financial financial ADJ issue-570 8 19 offenses offense NOUN issue-570 8 20 on on ADP issue-570 8 21 the the DET issue-570 8 22 example example NOUN issue-570 8 23 of of ADP issue-570 8 24 european european ADJ issue-570 8 25 states state NOUN issue-570 8 26 with with ADP issue-570 8 27 the the DET issue-570 8 28 status status NOUN issue-570 8 29 of of ADP issue-570 8 30 the the DET issue-570 8 31 national national PROPN issue-570 8 32 tort tort NOUN issue-570 8 33 law law NOUN issue-570 8 34 in in ADP issue-570 8 35 this this DET issue-570 8 36 area area NOUN issue-570 8 37 . . PUNCT issue-570 9 1 the the DET issue-570 9 2 use use NOUN issue-570 9 3 of of ADP issue-570 9 4 general general ADJ issue-570 9 5 scientific scientific ADJ issue-570 9 6 and and CCONJ issue-570 9 7 special special ADJ issue-570 9 8 scientific scientific ADJ issue-570 9 9 methods method NOUN issue-570 9 10 and and CCONJ issue-570 9 11 techniques technique NOUN issue-570 9 12 of of ADP issue-570 9 13 scientific scientific ADJ issue-570 9 14 knowledge knowledge NOUN issue-570 9 15 enabled enable VERB issue-570 9 16 to to PART issue-570 9 17 characterize characterize VERB issue-570 9 18 the the DET issue-570 9 19 national national ADJ issue-570 9 20 experience experience NOUN issue-570 9 21 of of ADP issue-570 9 22 the the DET issue-570 9 23 legal legal ADJ issue-570 9 24 regulation regulation NOUN issue-570 9 25 of of ADP issue-570 9 26 legal legal ADJ issue-570 9 27 liability liability NOUN issue-570 9 28 for for ADP issue-570 9 29 committing commit VERB issue-570 9 30 financial financial ADJ issue-570 9 31 offenses offense NOUN issue-570 9 32 by by ADP issue-570 9 33 the the DET issue-570 9 34 coverage coverage NOUN issue-570 9 35 of of ADP issue-570 9 36 the the DET issue-570 9 37 provisions provision NOUN issue-570 9 38 of of ADP issue-570 9 39 the the DET issue-570 9 40 criminal criminal ADJ issue-570 9 41 code code NOUN issue-570 9 42 of of ADP issue-570 9 43 ukraine ukraine NOUN issue-570 9 44 , , PUNCT issue-570 9 45 the the DET issue-570 9 46 code code NOUN issue-570 9 47 of of ADP issue-570 9 48 ukraine ukraine NOUN issue-570 9 49 on on ADP issue-570 9 50 administrative administrative ADJ issue-570 9 51 offenses offense NOUN issue-570 9 52 , , PUNCT issue-570 9 53 and and CCONJ issue-570 9 54 the the DET issue-570 9 55 tax tax NOUN issue-570 9 56 code code NOUN issue-570 9 57 of of ADP issue-570 9 58 ukraine ukraine NOUN issue-570 9 59 , , PUNCT issue-570 9 60 as as ADV issue-570 9 61 well well ADV issue-570 9 62 as as ADP issue-570 9 63 its its PRON issue-570 9 64 comparison comparison NOUN issue-570 9 65 with with ADP issue-570 9 66 the the DET issue-570 9 67 experience experience NOUN issue-570 9 68 of of ADP issue-570 9 69 the the DET issue-570 9 70 legal legal ADJ issue-570 9 71 regulation regulation NOUN issue-570 9 72 of of ADP issue-570 9 73 liability liability NOUN issue-570 9 74 for for ADP issue-570 9 75 offenses offense NOUN issue-570 9 76 in in ADP issue-570 9 77 the the DET issue-570 9 78 financial financial ADJ issue-570 9 79 sector sector NOUN issue-570 9 80 on on ADP issue-570 9 81 the the DET issue-570 9 82 example example NOUN issue-570 9 83 of of ADP issue-570 9 84 france france PROPN issue-570 9 85 , , PUNCT issue-570 9 86 germany germany PROPN issue-570 9 87 , , PUNCT issue-570 9 88 latvia latvia PROPN issue-570 9 89 , , PUNCT issue-570 9 90 spain spain PROPN issue-570 9 91 , , PUNCT issue-570 9 92 sweden sweden PROPN issue-570 9 93 , , PUNCT issue-570 9 94 greece greece PROPN issue-570 9 95 , , PUNCT issue-570 9 96 and and CCONJ issue-570 9 97 other other ADJ issue-570 9 98 eu eu PROPN issue-570 9 99 countries country NOUN issue-570 9 100 . . PUNCT issue-570 10 1 the the DET issue-570 10 2 results result NOUN issue-570 10 3 of of ADP issue-570 10 4 the the DET issue-570 10 5 comparative comparative ADJ issue-570 10 6 legal legal ADJ issue-570 10 7 study study NOUN issue-570 10 8 revealed reveal VERB issue-570 10 9 that that SCONJ issue-570 10 10 contrasting contrast VERB issue-570 10 11 the the DET issue-570 10 12 eu eu PROPN issue-570 10 13 member member NOUN issue-570 10 14 states state NOUN issue-570 10 15 , , PUNCT issue-570 10 16 the the DET issue-570 10 17 national national ADJ issue-570 10 18 model model NOUN issue-570 10 19 of of ADP issue-570 10 20 the the DET issue-570 10 21 legal legal ADJ issue-570 10 22 regulation regulation NOUN issue-570 10 23 of of ADP issue-570 10 24 liability liability NOUN issue-570 10 25 for for ADP issue-570 10 26 offenses offense NOUN issue-570 10 27 in in ADP issue-570 10 28 the the DET issue-570 10 29 financial financial ADJ issue-570 10 30 sector sector NOUN issue-570 10 31 is be AUX issue-570 10 32 characterized characterize VERB issue-570 10 33 by by ADP issue-570 10 34 multi multi ADJ issue-570 10 35 - - ADJ issue-570 10 36 levelness levelness ADJ issue-570 10 37 and and CCONJ issue-570 10 38 varying vary VERB issue-570 10 39 degree degree NOUN issue-570 10 40 of of ADP issue-570 10 41 severity severity NOUN issue-570 10 42 of of ADP issue-570 10 43 punishment punishment NOUN issue-570 10 44 . . PUNCT issue-570 11 1 practical practical ADJ issue-570 11 2 implications implication NOUN issue-570 11 3 . . PUNCT issue-570 12 1 it it PRON issue-570 12 2 is be AUX issue-570 12 3 proved prove VERB issue-570 12 4 that that SCONJ issue-570 12 5 the the DET issue-570 12 6 mechanism mechanism NOUN issue-570 12 7 of of ADP issue-570 12 8 the the DET issue-570 12 9 legal legal ADJ issue-570 12 10 regulation regulation NOUN issue-570 12 11 of of ADP issue-570 12 12 liability liability NOUN issue-570 12 13 for for ADP issue-570 12 14 financial financial ADJ issue-570 12 15 offenses offense NOUN issue-570 12 16 in in ADP issue-570 12 17 ukraine ukraine NOUN issue-570 12 18 is be AUX issue-570 12 19 more more ADV issue-570 12 20 improved improved ADJ issue-570 12 21 than than ADP issue-570 12 22 in in ADP issue-570 12 23 european european ADJ issue-570 12 24 countries country NOUN issue-570 12 25 because because SCONJ issue-570 12 26 of of ADP issue-570 12 27 the the DET issue-570 12 28 legal legal ADJ issue-570 12 29 provisions provision NOUN issue-570 12 30 with with ADP issue-570 12 31 a a DET issue-570 12 32 strict strict ADJ issue-570 12 33 codification codification NOUN issue-570 12 34 of of ADP issue-570 12 35 financial financial ADJ issue-570 12 36 offenses offense NOUN issue-570 12 37 , , PUNCT issue-570 12 38 their their PRON issue-570 12 39 differentiation differentiation NOUN issue-570 12 40 into into ADP issue-570 12 41 administrative administrative ADJ issue-570 12 42 delicts delict NOUN issue-570 12 43 and and CCONJ issue-570 12 44 criminal criminal ADJ issue-570 12 45 offenses offense NOUN issue-570 12 46 that that PRON issue-570 12 47 enables enable VERB issue-570 12 48 to to PART issue-570 12 49 impose impose VERB issue-570 12 50 milder mild ADJ issue-570 12 51 state state NOUN issue-570 12 52 sanctions sanction NOUN issue-570 12 53 on on ADP issue-570 12 54 those those DET issue-570 12 55 acts act NOUN issue-570 12 56 that that PRON issue-570 12 57 do do AUX issue-570 12 58 not not PART issue-570 12 59 pose pose VERB issue-570 12 60 a a DET issue-570 12 61 significant significant ADJ issue-570 12 62 social social ADJ issue-570 12 63 danger danger NOUN issue-570 12 64 . . PUNCT issue-570 13 1 relevance relevance NOUN issue-570 13 2 / / SYM issue-570 13 3 originality originality NOUN issue-570 13 4 . . PUNCT issue-570 14 1 a a DET issue-570 14 2 comparative comparative ADJ issue-570 14 3 legal legal ADJ issue-570 14 4 study study NOUN issue-570 14 5 of of ADP issue-570 14 6 the the DET issue-570 14 7 experience experience NOUN issue-570 14 8 of of ADP issue-570 14 9 the the DET issue-570 14 10 legal legal ADJ issue-570 14 11 regulation regulation NOUN issue-570 14 12 of of ADP issue-570 14 13 liability liability NOUN issue-570 14 14 for for ADP issue-570 14 15 financial financial ADJ issue-570 14 16 offenses offense NOUN issue-570 14 17 provides provide VERB issue-570 14 18 a a DET issue-570 14 19 better well ADJ issue-570 14 20 understanding understanding NOUN issue-570 14 21 of of ADP issue-570 14 22 the the DET issue-570 14 23 prospects prospect NOUN issue-570 14 24 for for ADP issue-570 14 25 the the DET issue-570 14 26 development development NOUN issue-570 14 27 of of ADP issue-570 14 28 national national ADJ issue-570 14 29 administrative administrative PROPN issue-570 14 30 tort tort NOUN issue-570 14 31 law law NOUN issue-570 14 32 in in ADP issue-570 14 33 this this DET issue-570 14 34 area area NOUN issue-570 14 35 . . PUNCT issue-570 15 1 key key ADJ issue-570 15 2 words word NOUN issue-570 15 3 : : PUNCT issue-570 15 4 legal legal ADJ issue-570 15 5 liability liability NOUN issue-570 15 6 , , PUNCT issue-570 15 7 financial financial ADJ issue-570 15 8 offenses offense NOUN issue-570 15 9 , , PUNCT issue-570 15 10 legal legal ADJ issue-570 15 11 regulation regulation NOUN issue-570 15 12 . . PUNCT issue-570 16 1 jel jel PROPN issue-570 16 2 classification classification PROPN issue-570 16 3 : : PUNCT issue-570 16 4 g17 g17 PROPN issue-570 16 5 , , PUNCT issue-570 16 6 o16 o16 X issue-570 16 7 , , PUNCT issue-570 16 8 p34 p34 NOUN issue-570 16 9 1 1 NUM issue-570 16 10 . . PUNCT issue-570 17 1 introduction introduction NOUN issue-570 17 2 violation violation NOUN issue-570 17 3 of of ADP issue-570 17 4 a a DET issue-570 17 5 stable stable ADJ issue-570 17 6 social social ADJ issue-570 17 7 order order NOUN issue-570 17 8 always always ADV issue-570 17 9 has have VERB issue-570 17 10 a a DET issue-570 17 11 negative negative ADJ issue-570 17 12 undertone undertone NOUN issue-570 17 13 whatever whatever PRON issue-570 17 14 the the DET issue-570 17 15 intensity intensity NOUN issue-570 17 16 of of ADP issue-570 17 17 such such ADJ issue-570 17 18 violation violation NOUN issue-570 17 19 and and CCONJ issue-570 17 20 severity severity NOUN issue-570 17 21 of of ADP issue-570 17 22 its its PRON issue-570 17 23 consequences consequence NOUN issue-570 17 24 are be AUX issue-570 17 25 . . PUNCT issue-570 18 1 this this DET issue-570 18 2 aspect aspect NOUN issue-570 18 3 is be AUX issue-570 18 4 particularly particularly ADV issue-570 18 5 acute acute ADJ issue-570 18 6 in in ADP issue-570 18 7 the the DET issue-570 18 8 twenty twenty NUM issue-570 18 9 first first ADJ issue-570 18 10 century century NOUN issue-570 18 11 when when SCONJ issue-570 18 12 society society NOUN issue-570 18 13 is be AUX issue-570 18 14 expanding expand VERB issue-570 18 15 its its PRON issue-570 18 16 sphere sphere NOUN issue-570 18 17 of of ADP issue-570 18 18 existence existence NOUN issue-570 18 19 and and CCONJ issue-570 18 20 the the DET issue-570 18 21 number number NOUN issue-570 18 22 of of ADP issue-570 18 23 objects object NOUN issue-570 18 24 of of ADP issue-570 18 25 influence influence NOUN issue-570 18 26 and and CCONJ issue-570 18 27 research research NOUN issue-570 18 28 . . PUNCT issue-570 19 1 one one NUM issue-570 19 2 of of ADP issue-570 19 3 the the DET issue-570 19 4 most most ADV issue-570 19 5 important important ADJ issue-570 19 6 areas area NOUN issue-570 19 7 of of ADP issue-570 19 8 human human ADJ issue-570 19 9 life life NOUN issue-570 19 10 is be AUX issue-570 19 11 financial financial ADJ issue-570 19 12 since since SCONJ issue-570 19 13 it it PRON issue-570 19 14 involves involve VERB issue-570 19 15 the the DET issue-570 19 16 interests interest NOUN issue-570 19 17 of of ADP issue-570 19 18 all all DET issue-570 19 19 social social ADJ issue-570 19 20 formations formation NOUN issue-570 19 21 , , PUNCT issue-570 19 22 from from ADP issue-570 19 23 individual individual NOUN issue-570 19 24 to to ADP issue-570 19 25 the the DET issue-570 19 26 entire entire ADJ issue-570 19 27 state state NOUN issue-570 19 28 . . PUNCT issue-570 20 1 moreover moreover ADV issue-570 20 2 , , PUNCT issue-570 20 3 the the DET issue-570 20 4 financial financial ADJ issue-570 20 5 sector sector NOUN issue-570 20 6 is be AUX issue-570 20 7 important important ADJ issue-570 20 8 because because SCONJ issue-570 20 9 it it PRON issue-570 20 10 involves involve VERB issue-570 20 11 relations relation NOUN issue-570 20 12 associated associate VERB issue-570 20 13 with with ADP issue-570 20 14 material material NOUN issue-570 20 15 values value NOUN issue-570 20 16 , , PUNCT issue-570 20 17 more more ADV issue-570 20 18 often often ADV issue-570 20 19 with with ADP issue-570 20 20 high high ADJ issue-570 20 21 volumes volume NOUN issue-570 20 22 of of ADP issue-570 20 23 funds fund NOUN issue-570 20 24 , , PUNCT issue-570 20 25 which which PRON issue-570 20 26 are be AUX issue-570 20 27 financial financial ADJ issue-570 20 28 resources resource NOUN issue-570 20 29 in in ADP issue-570 20 30 totality totality NOUN issue-570 20 31 . . PUNCT issue-570 21 1 without without ADP issue-570 21 2 accurate accurate ADJ issue-570 21 3 managing managing NOUN issue-570 21 4 and and CCONJ issue-570 21 5 using use VERB issue-570 21 6 the the DET issue-570 21 7 latter latter ADJ issue-570 21 8 , , PUNCT issue-570 21 9 any any DET issue-570 21 10 state state NOUN issue-570 21 11 will will AUX issue-570 21 12 not not PART issue-570 21 13 be be AUX issue-570 21 14 able able ADJ issue-570 21 15 to to PART issue-570 21 16 function function VERB issue-570 21 17 properly properly ADV issue-570 21 18 ; ; PUNCT issue-570 21 19 moreover moreover ADV issue-570 21 20 , , PUNCT issue-570 21 21 violated violate VERB issue-570 21 22 financial financial ADJ issue-570 21 23 relations relation NOUN issue-570 21 24 lead lead VERB issue-570 21 25 to to ADP issue-570 21 26 disorder disorder NOUN issue-570 21 27 in in ADP issue-570 21 28 a a DET issue-570 21 29 country country NOUN issue-570 21 30 . . PUNCT issue-570 22 1 therefore therefore ADV issue-570 22 2 , , PUNCT issue-570 22 3 for for ADP issue-570 22 4 the the DET issue-570 22 5 protection protection NOUN issue-570 22 6 of of ADP issue-570 22 7 financial financial ADJ issue-570 22 8 relations relation NOUN issue-570 22 9 , , PUNCT issue-570 22 10 legal legal ADJ issue-570 22 11 regulations regulation NOUN issue-570 22 12 that that PRON issue-570 22 13 form form VERB issue-570 22 14 the the DET issue-570 22 15 mechanism mechanism NOUN issue-570 22 16 of of ADP issue-570 22 17 liability liability NOUN issue-570 22 18 for for ADP issue-570 22 19 their their PRON issue-570 22 20 violation violation NOUN issue-570 22 21 are be AUX issue-570 22 22 developed develop VERB issue-570 22 23 and and CCONJ issue-570 22 24 adopted adopt VERB issue-570 22 25 . . PUNCT issue-570 23 1 furthermore furthermore ADV issue-570 23 2 , , PUNCT issue-570 23 3 for for ADP issue-570 23 4 the the DET issue-570 23 5 improvement improvement NOUN issue-570 23 6 of of ADP issue-570 23 7 the the DET issue-570 23 8 legal legal ADJ issue-570 23 9 regulation regulation NOUN issue-570 23 10 of of ADP issue-570 23 11 liability liability NOUN issue-570 23 12 for for ADP issue-570 23 13 offenses offense NOUN issue-570 23 14 in in ADP issue-570 23 15 the the DET issue-570 23 16 financial financial ADJ issue-570 23 17 sector sector NOUN issue-570 23 18 , , PUNCT issue-570 23 19 these these DET issue-570 23 20 issues issue NOUN issue-570 23 21 require require VERB issue-570 23 22 both both DET issue-570 23 23 scientific scientific ADJ issue-570 23 24 development development NOUN issue-570 23 25 and and CCONJ issue-570 23 26 analysis analysis NOUN issue-570 23 27 of of ADP issue-570 23 28 the the DET issue-570 23 29 foreign foreign ADJ issue-570 23 30 experience experience NOUN issue-570 23 31 of of ADP issue-570 23 32 european european ADJ issue-570 23 33 states state NOUN issue-570 23 34 . . PUNCT issue-570 24 1 according accord VERB issue-570 24 2 to to ADP issue-570 24 3 p.s p.s PROPN issue-570 24 4 . . PROPN issue-570 24 5 melnyk melnyk PROPN issue-570 24 6 , , PUNCT issue-570 24 7 foreign foreign ADJ issue-570 24 8 experience experience NOUN issue-570 24 9 contributes contribute VERB issue-570 24 10 to to ADP issue-570 24 11 expanding expand VERB issue-570 24 12 our our PRON issue-570 24 13 perceptions perception NOUN issue-570 24 14 of of ADP issue-570 24 15 the the DET issue-570 24 16 legal legal ADJ issue-570 24 17 phenomena phenomena NOUN issue-570 24 18 under under ADP issue-570 24 19 the the DET issue-570 24 20 study study NOUN issue-570 24 21 ; ; PUNCT issue-570 24 22 helps help VERB issue-570 24 23 consider consider VERB issue-570 24 24 this this PRON issue-570 24 25 or or CCONJ issue-570 24 26 that that DET issue-570 24 27 problem problem NOUN issue-570 24 28 from from ADP issue-570 24 29 another another DET issue-570 24 30 angle angle NOUN issue-570 24 31 , , PUNCT issue-570 24 32 compare compare VERB issue-570 24 33 own own ADJ issue-570 24 34 achievements achievement NOUN issue-570 24 35 with with ADP issue-570 24 36 the the DET issue-570 24 37 achievements achievement NOUN issue-570 24 38 of of ADP issue-570 24 39 foreign foreign ADJ issue-570 24 40 colleagues colleague NOUN issue-570 24 41 ; ; PUNCT issue-570 24 42 prevents prevent VERB issue-570 24 43 wasting waste VERB issue-570 24 44 time time NOUN issue-570 24 45 to to PART issue-570 24 46 solve solve VERB issue-570 24 47 problems problem NOUN issue-570 24 48 that that PRON issue-570 24 49 have have AUX issue-570 24 50 already already ADV issue-570 24 51 found find VERB issue-570 24 52 solutions solution NOUN issue-570 24 53 in in ADP issue-570 24 54 foreign foreign ADJ issue-570 24 55 publications publication NOUN issue-570 24 56 . . PUNCT issue-570 25 1 in in ADP issue-570 25 2 addition addition NOUN issue-570 25 3 , , PUNCT issue-570 25 4 the the DET issue-570 25 5 extraordinary extraordinary ADJ issue-570 25 6 scientific scientific ADJ issue-570 25 7 relevance relevance NOUN issue-570 25 8 and and CCONJ issue-570 25 9 practical practical ADJ issue-570 25 10 utility utility NOUN issue-570 25 11 of of ADP issue-570 25 12 any any DET issue-570 25 13 comparative comparative ADJ issue-570 25 14 legal legal ADJ issue-570 25 15 research research NOUN issue-570 25 16 are be AUX issue-570 25 17 undeniable undeniable ADJ issue-570 25 18 ( ( PUNCT issue-570 25 19 melnyk melnyk ADJ issue-570 25 20 , , PUNCT issue-570 25 21 2010 2010 NUM issue-570 25 22 ) ) PUNCT issue-570 25 23 . . PUNCT issue-570 26 1 therefore therefore ADV issue-570 26 2 , , PUNCT issue-570 26 3 to to PART issue-570 26 4 highlight highlight VERB issue-570 26 5 the the DET issue-570 26 6 positive positive ADJ issue-570 26 7 aspects aspect NOUN issue-570 26 8 of of ADP issue-570 26 9 the the DET issue-570 26 10 national national ADJ issue-570 26 11 system system NOUN issue-570 26 12 of of ADP issue-570 26 13 legal legal ADJ issue-570 26 14 regulation regulation NOUN issue-570 26 15 of of ADP issue-570 26 16 liability liability NOUN issue-570 26 17 for for ADP issue-570 26 18 offenses offense NOUN issue-570 26 19 in in ADP issue-570 26 20 the the DET issue-570 26 21 financial financial ADJ issue-570 26 22 sphere sphere NOUN issue-570 26 23 , , PUNCT issue-570 26 24 as as ADV issue-570 26 25 well well ADV issue-570 26 26 as as ADP issue-570 26 27 issues issue NOUN issue-570 26 28 that that PRON issue-570 26 29 need need VERB issue-570 26 30 improvement improvement NOUN issue-570 26 31 in in ADP issue-570 26 32 this this DET issue-570 26 33 regard regard NOUN issue-570 26 34 , , PUNCT issue-570 26 35 it it PRON issue-570 26 36 is be AUX issue-570 26 37 necessary necessary ADJ issue-570 26 38 to to PART issue-570 26 39 conduct conduct VERB issue-570 26 40 a a DET issue-570 26 41 comparative comparative ADJ issue-570 26 42 analysis analysis NOUN issue-570 26 43 of of ADP issue-570 26 44 the the DET issue-570 26 45 foreign foreign ADJ issue-570 26 46 experience experience NOUN issue-570 26 47 of of ADP issue-570 26 48 the the DET issue-570 26 49 eu eu PROPN issue-570 26 50 and and CCONJ issue-570 26 51 ukraine ukraine PROPN issue-570 26 52 on on ADP issue-570 26 53 this this DET issue-570 26 54 issue issue NOUN issue-570 26 55 . . PUNCT issue-570 27 1 baltic baltic PROPN issue-570 27 2 journal journal PROPN issue-570 27 3 of of ADP issue-570 27 4 economic economic ADJ issue-570 27 5 studies study NOUN issue-570 27 6 277 277 NUM issue-570 27 7 vol vol NOUN issue-570 27 8 . . PUNCT issue-570 28 1 4 4 NUM issue-570 28 2 , , PUNCT issue-570 28 3 no no INTJ issue-570 28 4 . . NOUN issue-570 28 5 5 5 NUM issue-570 28 6 , , PUNCT issue-570 28 7 2018 2018 NUM issue-570 28 8 the the DET issue-570 28 9 theoretical theoretical ADJ issue-570 28 10 basis basis NOUN issue-570 28 11 of of ADP issue-570 28 12 this this DET issue-570 28 13 study study NOUN issue-570 28 14 is be AUX issue-570 28 15 the the DET issue-570 28 16 achievements achievement NOUN issue-570 28 17 of of ADP issue-570 28 18 many many ADJ issue-570 28 19 academic academic ADJ issue-570 28 20 scholars scholar NOUN issue-570 28 21 in in ADP issue-570 28 22 scientific scientific ADJ issue-570 28 23 research research NOUN issue-570 28 24 on on ADP issue-570 28 25 various various ADJ issue-570 28 26 aspects aspect NOUN issue-570 28 27 of of ADP issue-570 28 28 liability liability NOUN issue-570 28 29 for for ADP issue-570 28 30 offenses offense NOUN issue-570 28 31 committed commit VERB issue-570 28 32 in in ADP issue-570 28 33 the the DET issue-570 28 34 financial financial ADJ issue-570 28 35 area area NOUN issue-570 28 36 , , PUNCT issue-570 28 37 in in ADP issue-570 28 38 particular particular ADJ issue-570 28 39 , , PUNCT issue-570 28 40 s. s. PROPN issue-570 28 41 v. v. PROPN issue-570 28 42 kivalov kivalov PROPN issue-570 28 43 , , PUNCT issue-570 28 44 z. z. PROPN issue-570 28 45 m. m. PROPN issue-570 28 46 budko budko PROPN issue-570 28 47 , , PUNCT issue-570 28 48 a. a. PROPN issue-570 28 49 y. y. PROPN issue-570 28 50 ivanovskyi ivanovskyi PROPN issue-570 28 51 , , PUNCT issue-570 28 52 i. i. PROPN issue-570 28 53 y. y. PROPN issue-570 28 54 slubskyi slubskyi PROPN issue-570 28 55 , , PUNCT issue-570 28 56 yu yu PROPN issue-570 28 57 . . PUNCT issue-570 29 1 p. p. PROPN issue-570 29 2 bytiak bytiak PROPN issue-570 29 3 , , PUNCT issue-570 29 4 a. a. NOUN issue-570 29 5 t. t. PROPN issue-570 29 6 komziuk komziuk PROPN issue-570 29 7 , , PUNCT issue-570 29 8 m. m. NOUN issue-570 29 9 i. i. PROPN issue-570 29 10 melnyk melnyk PROPN issue-570 29 11 , , PUNCT issue-570 29 12 v. v. PROPN issue-570 29 13 k. k. PROPN issue-570 29 14 kolpakov kolpakov PROPN issue-570 29 15 , , PUNCT issue-570 29 16 t. t. PROPN issue-570 29 17 m. m. PROPN issue-570 29 18 yamnenko yamnenko PROPN issue-570 29 19 , , PUNCT issue-570 29 20 a. a. NOUN issue-570 29 21 m. m. PROPN issue-570 29 22 bandurka bandurka PROPN issue-570 29 23 , , PUNCT issue-570 29 24 a. a. NOUN issue-570 29 25 m. m. NOUN issue-570 29 26 klochko klochko PROPN issue-570 29 27 , , PUNCT issue-570 29 28 r. r. PROPN issue-570 29 29 s. s. PROPN issue-570 29 30 satuev satuev PROPN issue-570 29 31 , , PUNCT issue-570 29 32 v. v. ADP issue-570 29 33 m. m. NOUN issue-570 29 34 popovych popovych NOUN issue-570 29 35 and and CCONJ issue-570 29 36 others other NOUN issue-570 29 37 . . PUNCT issue-570 30 1 2 2 X issue-570 30 2 . . X issue-570 30 3 main main ADJ issue-570 30 4 material material NOUN issue-570 30 5 to to PART issue-570 30 6 begin begin VERB issue-570 30 7 with with ADP issue-570 30 8 , , PUNCT issue-570 30 9 a a DET issue-570 30 10 comparative comparative ADJ issue-570 30 11 analysis analysis NOUN issue-570 30 12 requires require VERB issue-570 30 13 defining define VERB issue-570 30 14 the the DET issue-570 30 15 concept concept NOUN issue-570 30 16 of of ADP issue-570 30 17 “ " PUNCT issue-570 30 18 responsibility responsibility NOUN issue-570 30 19 ” " PUNCT issue-570 30 20 and and CCONJ issue-570 30 21 “ " PUNCT issue-570 30 22 offense offense NOUN issue-570 30 23 ” " PUNCT issue-570 30 24 . . PUNCT issue-570 31 1 it it PRON issue-570 31 2 should should AUX issue-570 31 3 be be AUX issue-570 31 4 noted note VERB issue-570 31 5 that that SCONJ issue-570 31 6 the the DET issue-570 31 7 etymology etymology NOUN issue-570 31 8 of of ADP issue-570 31 9 the the DET issue-570 31 10 word word NOUN issue-570 31 11 “ " PUNCT issue-570 31 12 responsibility responsibility NOUN issue-570 31 13 ” " PUNCT issue-570 31 14 means mean VERB issue-570 31 15 the the DET issue-570 31 16 obligation obligation NOUN issue-570 31 17 imposed impose VERB issue-570 31 18 on on ADP issue-570 31 19 someone someone PRON issue-570 31 20 or or CCONJ issue-570 31 21 taken take VERB issue-570 31 22 on on ADP issue-570 31 23 oneself oneself PRON issue-570 31 24 to to PART issue-570 31 25 be be AUX issue-570 31 26 responsible responsible ADJ issue-570 31 27 for for ADP issue-570 31 28 a a DET issue-570 31 29 certain certain ADJ issue-570 31 30 area area NOUN issue-570 31 31 of of ADP issue-570 31 32 work work NOUN issue-570 31 33 , , PUNCT issue-570 31 34 a a DET issue-570 31 35 case case NOUN issue-570 31 36 , , PUNCT issue-570 31 37 for for ADP issue-570 31 38 someone someone PRON issue-570 31 39 ’s ’s PART issue-570 31 40 actions action NOUN issue-570 31 41 , , PUNCT issue-570 31 42 deeds deed NOUN issue-570 31 43 , , PUNCT issue-570 31 44 words word NOUN issue-570 31 45 , , PUNCT issue-570 31 46 leading lead VERB issue-570 31 47 to to ADP issue-570 31 48 taking take VERB issue-570 31 49 guilt guilt NOUN issue-570 31 50 for for ADP issue-570 31 51 possible possible ADJ issue-570 31 52 negative negative ADJ issue-570 31 53 consequences consequence NOUN issue-570 31 54 ( ( PUNCT issue-570 31 55 busel busel NOUN issue-570 31 56 , , PUNCT issue-570 31 57 2005 2005 NUM issue-570 31 58 ; ; PUNCT issue-570 31 59 slovar slovar NOUN issue-570 31 60 russkogo russkogo PROPN issue-570 31 61 literaturnogo literaturnogo PROPN issue-570 31 62 yazyka yazyka NOUN issue-570 31 63 ) ) PUNCT issue-570 31 64 . . PUNCT issue-570 32 1 it it PRON issue-570 32 2 should should AUX issue-570 32 3 be be AUX issue-570 32 4 noted note VERB issue-570 32 5 that that SCONJ issue-570 32 6 the the DET issue-570 32 7 term term NOUN issue-570 32 8 “ " PUNCT issue-570 32 9 responsibility responsibility NOUN issue-570 32 10 ” " PUNCT issue-570 32 11 is be AUX issue-570 32 12 the the DET issue-570 32 13 subject subject NOUN issue-570 32 14 of of ADP issue-570 32 15 the the DET issue-570 32 16 study study NOUN issue-570 32 17 of of ADP issue-570 32 18 many many ADJ issue-570 32 19 sciences science NOUN issue-570 32 20 that that PRON issue-570 32 21 confirms confirm VERB issue-570 32 22 its its PRON issue-570 32 23 multidimensionality multidimensionality NOUN issue-570 32 24 and and CCONJ issue-570 32 25 significance significance NOUN issue-570 32 26 for for ADP issue-570 32 27 various various ADJ issue-570 32 28 aspects aspect NOUN issue-570 32 29 of of ADP issue-570 32 30 social social ADJ issue-570 32 31 reality reality NOUN issue-570 32 32 . . PUNCT issue-570 33 1 philosophy philosophy NOUN issue-570 33 2 studies study NOUN issue-570 33 3 responsibility responsibility NOUN issue-570 33 4 as as ADP issue-570 33 5 a a DET issue-570 33 6 concept concept NOUN issue-570 33 7 that that PRON issue-570 33 8 reflects reflect VERB issue-570 33 9 the the DET issue-570 33 10 objective objective NOUN issue-570 33 11 , , PUNCT issue-570 33 12 historically historically ADV issue-570 33 13 specified specify VERB issue-570 33 14 nature nature NOUN issue-570 33 15 of of ADP issue-570 33 16 the the DET issue-570 33 17 relations relation NOUN issue-570 33 18 between between ADP issue-570 33 19 a a DET issue-570 33 20 person person NOUN issue-570 33 21 , , PUNCT issue-570 33 22 a a DET issue-570 33 23 collectivity collectivity NOUN issue-570 33 24 , , PUNCT issue-570 33 25 and and CCONJ issue-570 33 26 society society NOUN issue-570 33 27 from from ADP issue-570 33 28 the the DET issue-570 33 29 perspective perspective NOUN issue-570 33 30 of of ADP issue-570 33 31 conscious conscious ADJ issue-570 33 32 implementation implementation NOUN issue-570 33 33 of of ADP issue-570 33 34 mutual mutual ADJ issue-570 33 35 requirements requirement NOUN issue-570 33 36 ( ( PUNCT issue-570 33 37 illicheva illicheva PROPN issue-570 33 38 , , PUNCT issue-570 33 39 fedoseev fedoseev PROPN issue-570 33 40 , , PUNCT issue-570 33 41 ( ( PUNCT issue-570 33 42 eds ed NOUN issue-570 33 43 . . PUNCT issue-570 33 44 ) ) PUNCT issue-570 33 45 , , PUNCT issue-570 33 46 1983 1983 NUM issue-570 33 47 ; ; PUNCT issue-570 34 1 popov popov PROPN issue-570 34 2 , , PUNCT issue-570 34 3 2001 2001 NUM issue-570 34 4 ) ) PUNCT issue-570 34 5 . . PUNCT issue-570 35 1 in in ADP issue-570 35 2 the the DET issue-570 35 3 legal legal ADJ issue-570 35 4 sphere sphere NOUN issue-570 35 5 , , PUNCT issue-570 35 6 responsibility responsibility NOUN issue-570 35 7 acquires acquire VERB issue-570 35 8 the the DET issue-570 35 9 meaning meaning NOUN issue-570 35 10 of of ADP issue-570 35 11 legal legal ADJ issue-570 35 12 responsibility responsibility NOUN issue-570 35 13 / / SYM issue-570 35 14 liability liability NOUN issue-570 35 15 and and CCONJ issue-570 35 16 is be AUX issue-570 35 17 interpreted interpret VERB issue-570 35 18 as as ADP issue-570 35 19 a a DET issue-570 35 20 form form NOUN issue-570 35 21 of of ADP issue-570 35 22 social social ADJ issue-570 35 23 responsibility responsibility NOUN issue-570 35 24 , , PUNCT issue-570 35 25 the the DET issue-570 35 26 core core NOUN issue-570 35 27 of of ADP issue-570 35 28 which which PRON issue-570 35 29 is be AUX issue-570 35 30 state state NOUN issue-570 35 31 enforcement enforcement NOUN issue-570 35 32 of of ADP issue-570 35 33 the the DET issue-570 35 34 sanctions sanction NOUN issue-570 35 35 provided provide VERB issue-570 35 36 by by ADP issue-570 35 37 the the DET issue-570 35 38 law law NOUN issue-570 35 39 to to ADP issue-570 35 40 the the DET issue-570 35 41 offenders offender NOUN issue-570 35 42 ( ( PUNCT issue-570 35 43 individuals individual NOUN issue-570 35 44 and and CCONJ issue-570 35 45 legal legal ADJ issue-570 35 46 entities entity NOUN issue-570 35 47 ) ) PUNCT issue-570 35 48 . . PUNCT issue-570 36 1 legal legal ADJ issue-570 36 2 responsibility responsibility NOUN issue-570 36 3 is be AUX issue-570 36 4 a a DET issue-570 36 5 legal legal ADJ issue-570 36 6 relationship relationship NOUN issue-570 36 7 between between ADP issue-570 36 8 the the DET issue-570 36 9 state state NOUN issue-570 36 10 represented represent VERB issue-570 36 11 by by ADP issue-570 36 12 the the DET issue-570 36 13 authorities authority NOUN issue-570 36 14 and and CCONJ issue-570 36 15 the the DET issue-570 36 16 offender offender NOUN issue-570 36 17 , , PUNCT issue-570 36 18 subject subject ADJ issue-570 36 19 to to ADP issue-570 36 20 legal legal ADJ issue-570 36 21 sanctions sanction NOUN issue-570 36 22 with with ADP issue-570 36 23 negative negative ADJ issue-570 36 24 consequences consequence NOUN issue-570 36 25 for for ADP issue-570 36 26 him/ him/ VERB issue-570 36 27 her she PRON issue-570 36 28 ( ( PUNCT issue-570 36 29 shemshuchenko shemshuchenko NOUN issue-570 36 30 , , PUNCT issue-570 36 31 1998 1998 NUM issue-570 36 32 ) ) PUNCT issue-570 36 33 . . PUNCT issue-570 37 1 therefore therefore ADV issue-570 37 2 , , PUNCT issue-570 37 3 liability liability NOUN issue-570 37 4 is be AUX issue-570 37 5 negative negative ADJ issue-570 37 6 state state NOUN issue-570 37 7 response response NOUN issue-570 37 8 , , PUNCT issue-570 37 9 based base VERB issue-570 37 10 on on ADP issue-570 37 11 the the DET issue-570 37 12 relevant relevant ADJ issue-570 37 13 prohibitive prohibitive ADJ issue-570 37 14 legal legal ADJ issue-570 37 15 regulations regulation NOUN issue-570 37 16 , , PUNCT issue-570 37 17 to to ADP issue-570 37 18 the the DET issue-570 37 19 offenses offense NOUN issue-570 37 20 committed commit VERB issue-570 37 21 in in ADP issue-570 37 22 relation relation NOUN issue-570 37 23 to to ADP issue-570 37 24 a a DET issue-570 37 25 particular particular ADJ issue-570 37 26 object object NOUN issue-570 37 27 ( ( PUNCT issue-570 37 28 legal legal ADJ issue-570 37 29 relations relation NOUN issue-570 37 30 in in ADP issue-570 37 31 a a DET issue-570 37 32 specific specific ADJ issue-570 37 33 sphere sphere NOUN issue-570 37 34 of of ADP issue-570 37 35 public public ADJ issue-570 37 36 life life NOUN issue-570 37 37 ) ) PUNCT issue-570 37 38 , , PUNCT issue-570 37 39 which which PRON issue-570 37 40 gives give VERB issue-570 37 41 a a DET issue-570 37 42 motivated motivated ADJ issue-570 37 43 right right NOUN issue-570 37 44 to to PART issue-570 37 45 apply apply VERB issue-570 37 46 methods method NOUN issue-570 37 47 of of ADP issue-570 37 48 state state NOUN issue-570 37 49 coercion coercion NOUN issue-570 37 50 . . PUNCT issue-570 38 1 in in ADP issue-570 38 2 this this DET issue-570 38 3 case case NOUN issue-570 38 4 , , PUNCT issue-570 38 5 the the DET issue-570 38 6 “ " PUNCT issue-570 38 7 key key NOUN issue-570 38 8 ” " PUNCT issue-570 38 9 to to ADP issue-570 38 10 the the DET issue-570 38 11 occurrence occurrence NOUN issue-570 38 12 of of ADP issue-570 38 13 legal legal ADJ issue-570 38 14 responsibility responsibility NOUN issue-570 38 15 is be AUX issue-570 38 16 the the DET issue-570 38 17 offense offense NOUN issue-570 38 18 . . PUNCT issue-570 39 1 according accord VERB issue-570 39 2 to to ADP issue-570 39 3 the the DET issue-570 39 4 reference reference NOUN issue-570 39 5 literature literature NOUN issue-570 39 6 , , PUNCT issue-570 39 7 to to PART issue-570 39 8 offend offend VERB issue-570 39 9 ( ( PUNCT issue-570 39 10 to to PART issue-570 39 11 violate violate VERB issue-570 39 12 ) ) PUNCT issue-570 39 13 means mean VERB issue-570 39 14 : : PUNCT issue-570 39 15 1 1 X issue-570 39 16 ) ) PUNCT issue-570 39 17 to to PART issue-570 39 18 do do VERB issue-570 39 19 something something PRON issue-570 39 20 contrary contrary ADJ issue-570 39 21 to to ADP issue-570 39 22 the the DET issue-570 39 23 order order NOUN issue-570 39 24 , , PUNCT issue-570 39 25 the the DET issue-570 39 26 law law NOUN issue-570 39 27 and and CCONJ issue-570 39 28 so so ADV issue-570 39 29 on on ADV issue-570 39 30 ; ; PUNCT issue-570 39 31 2 2 X issue-570 39 32 ) ) PUNCT issue-570 39 33 to to PART issue-570 39 34 act act VERB issue-570 39 35 , , PUNCT issue-570 39 36 to to PART issue-570 39 37 do do VERB issue-570 39 38 contrary contrary ADV issue-570 39 39 to to ADP issue-570 39 40 norms norm NOUN issue-570 39 41 , , PUNCT issue-570 39 42 customs custom NOUN issue-570 39 43 , , PUNCT issue-570 39 44 generally generally ADV issue-570 39 45 accepted accept VERB issue-570 39 46 rules rule NOUN issue-570 39 47 , , PUNCT issue-570 39 48 to to PART issue-570 39 49 deviate deviate VERB issue-570 39 50 from from ADP issue-570 39 51 something something PRON issue-570 39 52 established establish VERB issue-570 39 53 , , PUNCT issue-570 39 54 customary customary ADJ issue-570 39 55 ; ; PUNCT issue-570 39 56 3 3 X issue-570 39 57 ) ) PUNCT issue-570 39 58 to to PART issue-570 39 59 recite recite VERB issue-570 39 60 anything anything PRON issue-570 39 61 wrongly wrongly ADV issue-570 39 62 , , PUNCT issue-570 39 63 distort distort ADJ issue-570 39 64 , , PUNCT issue-570 39 65 misrepresent misrepresent ADJ issue-570 39 66 ; ; PUNCT issue-570 39 67 4 4 X issue-570 39 68 ) ) PUNCT issue-570 39 69 to to PART issue-570 39 70 interfere interfere VERB issue-570 39 71 , , PUNCT issue-570 39 72 interrupt interrupt VERB issue-570 39 73 any any DET issue-570 39 74 state state NOUN issue-570 39 75 , , PUNCT issue-570 39 76 process process NOUN issue-570 39 77 or or CCONJ issue-570 39 78 feeling feeling NOUN issue-570 39 79 ; ; PUNCT issue-570 39 80 5 5 X issue-570 39 81 ) ) PUNCT issue-570 39 82 to to PART issue-570 39 83 damage damage VERB issue-570 39 84 , , PUNCT issue-570 39 85 destruct destruct VERB issue-570 39 86 , , PUNCT issue-570 39 87 destroy destroy VERB issue-570 39 88 anything anything PRON issue-570 39 89 ; ; PUNCT issue-570 39 90 6 6 NUM issue-570 39 91 ) ) PUNCT issue-570 39 92 to to PART issue-570 39 93 start start VERB issue-570 39 94 ; ; PUNCT issue-570 39 95 7 7 X issue-570 39 96 ) ) PUNCT issue-570 39 97 to to PART issue-570 39 98 cause cause VERB issue-570 39 99 , , PUNCT issue-570 39 100 awaken awaken VERB issue-570 39 101 something something PRON issue-570 39 102 , , PUNCT issue-570 39 103 set set VERB issue-570 39 104 in in ADP issue-570 39 105 motion motion NOUN issue-570 39 106 , , PUNCT issue-570 39 107 move move VERB issue-570 39 108 something something PRON issue-570 39 109 from from ADP issue-570 39 110 the the DET issue-570 39 111 place place NOUN issue-570 39 112 ; ; PUNCT issue-570 39 113 8) 8) NUM issue-570 39 114 to to PART issue-570 39 115 touch touch NOUN issue-570 39 116 , , PUNCT issue-570 39 117 take take VERB issue-570 39 118 without without ADP issue-570 39 119 permission permission NOUN issue-570 39 120 something something PRON issue-570 39 121 , , PUNCT issue-570 39 122 and and CCONJ issue-570 39 123 so so ADV issue-570 39 124 on on ADV issue-570 39 125 ( ( PUNCT issue-570 39 126 bilodid bilodid VERB issue-570 39 127 , , PUNCT issue-570 39 128 1976 1976 NUM issue-570 39 129 ) ) PUNCT issue-570 39 130 . . PUNCT issue-570 40 1 the the DET issue-570 40 2 offense offense NOUN issue-570 40 3 has have VERB issue-570 40 4 a a DET issue-570 40 5 wider wide ADJ issue-570 40 6 meaning meaning NOUN issue-570 40 7 . . PUNCT issue-570 41 1 for for ADP issue-570 41 2 example example NOUN issue-570 41 3 , , PUNCT issue-570 41 4 o. o. PROPN issue-570 41 5 f. f. PROPN issue-570 41 6 skakun skakun PROPN issue-570 41 7 defines define VERB issue-570 41 8 the the DET issue-570 41 9 offense offense NOUN issue-570 41 10 as as ADP issue-570 41 11 a a DET issue-570 41 12 public public ADJ issue-570 41 13 hazardous hazardous ADJ issue-570 41 14 or or CCONJ issue-570 41 15 harmfully harmfully ADV issue-570 41 16 unlawful unlawful ADJ issue-570 41 17 ( ( PUNCT issue-570 41 18 wrongful wrongful ADJ issue-570 41 19 ) ) PUNCT issue-570 41 20 culpable culpable ADJ issue-570 41 21 act act NOUN issue-570 41 22 ( ( PUNCT issue-570 41 23 action action NOUN issue-570 41 24 or or CCONJ issue-570 41 25 inaction inaction NOUN issue-570 41 26 ) ) PUNCT issue-570 41 27 of of ADP issue-570 41 28 a a DET issue-570 41 29 delictual delictual ADJ issue-570 41 30 person person NOUN issue-570 41 31 , , PUNCT issue-570 41 32 which which PRON issue-570 41 33 entails entail VERB issue-570 41 34 liability liability NOUN issue-570 41 35 ( ( PUNCT issue-570 41 36 skakun skakun ADJ issue-570 41 37 , , PUNCT issue-570 41 38 2010 2010 NUM issue-570 41 39 ) ) PUNCT issue-570 41 40 . . PUNCT issue-570 42 1 v. v. ADP issue-570 42 2 p. p. PROPN issue-570 42 3 marchuk marchuk PROPN issue-570 42 4 characterizes characterize VERB issue-570 42 5 the the DET issue-570 42 6 offense offense NOUN issue-570 42 7 as as ADP issue-570 42 8 an an DET issue-570 42 9 unlawful unlawful ADJ issue-570 42 10 , , PUNCT issue-570 42 11 culpable culpable ADJ issue-570 42 12 act act NOUN issue-570 42 13 , , PUNCT issue-570 42 14 individually individually ADV issue-570 42 15 or or CCONJ issue-570 42 16 socially socially ADV issue-570 42 17 harmful harmful ADJ issue-570 42 18 or or CCONJ issue-570 42 19 dangerous dangerous ADJ issue-570 42 20 , , PUNCT issue-570 42 21 by by ADP issue-570 42 22 a a DET issue-570 42 23 delictual delictual ADJ issue-570 42 24 subject subject NOUN issue-570 42 25 ( ( PUNCT issue-570 42 26 marchuk marchuk NOUN issue-570 42 27 , , PUNCT issue-570 42 28 ( ( PUNCT issue-570 42 29 ed ed NOUN issue-570 42 30 . . PUNCT issue-570 42 31 ) ) PUNCT issue-570 42 32 , , PUNCT issue-570 42 33 2003 2003 NUM issue-570 42 34 ) ) PUNCT issue-570 42 35 . . PUNCT issue-570 43 1 k. k. PROPN issue-570 43 2 h. h. PROPN issue-570 43 3 volynka volynka PROPN issue-570 43 4 notes note VERB issue-570 43 5 that that SCONJ issue-570 43 6 the the DET issue-570 43 7 offense offense NOUN issue-570 43 8 is be AUX issue-570 43 9 a a DET issue-570 43 10 social social ADJ issue-570 43 11 and and CCONJ issue-570 43 12 legal legal ADJ issue-570 43 13 opposite opposite NOUN issue-570 43 14 of of ADP issue-570 43 15 lawful lawful ADJ issue-570 43 16 conduct conduct NOUN issue-570 43 17 . . PUNCT issue-570 44 1 such such ADJ issue-570 44 2 behaviour behaviour NOUN issue-570 44 3 violates violate VERB issue-570 44 4 the the DET issue-570 44 5 rights right NOUN issue-570 44 6 and and CCONJ issue-570 44 7 interests interest NOUN issue-570 44 8 of of ADP issue-570 44 9 either either DET issue-570 44 10 individuals individual NOUN issue-570 44 11 or or CCONJ issue-570 44 12 society society NOUN issue-570 44 13 as as ADP issue-570 44 14 a a DET issue-570 44 15 whole whole NOUN issue-570 44 16 . . PUNCT issue-570 45 1 in in ADP issue-570 45 2 total total ADJ issue-570 45 3 , , PUNCT issue-570 45 4 offenses offense NOUN issue-570 45 5 constitute constitute VERB issue-570 45 6 a a DET issue-570 45 7 danger danger NOUN issue-570 45 8 to to ADP issue-570 45 9 society society NOUN issue-570 45 10 , , PUNCT issue-570 45 11 violate violate VERB issue-570 45 12 the the DET issue-570 45 13 rule rule NOUN issue-570 45 14 of of ADP issue-570 45 15 law law NOUN issue-570 45 16 , , PUNCT issue-570 45 17 the the DET issue-570 45 18 existing exist VERB issue-570 45 19 legal legal ADJ issue-570 45 20 order order NOUN issue-570 45 21 ( ( PUNCT issue-570 45 22 volynka volynka ADV issue-570 45 23 , , PUNCT issue-570 45 24 2003 2003 NUM issue-570 45 25 ; ; PUNCT issue-570 45 26 podorozhnii podorozhnii NOUN issue-570 45 27 , , PUNCT issue-570 45 28 2016 2016 NUM issue-570 45 29 ) ) PUNCT issue-570 45 30 . . PUNCT issue-570 46 1 in in ADP issue-570 46 2 this this DET issue-570 46 3 regard regard NOUN issue-570 46 4 , , PUNCT issue-570 46 5 m.m m.m PROPN issue-570 46 6 . . PROPN issue-570 46 7 marchenko marchenko PROPN issue-570 46 8 argues argue VERB issue-570 46 9 that that SCONJ issue-570 46 10 in in ADP issue-570 46 11 any any DET issue-570 46 12 society society NOUN issue-570 46 13 , , PUNCT issue-570 46 14 the the DET issue-570 46 15 offense offense NOUN issue-570 46 16 is be AUX issue-570 46 17 a a DET issue-570 46 18 social social ADJ issue-570 46 19 and and CCONJ issue-570 46 20 legal legal ADJ issue-570 46 21 antipode antipode NOUN issue-570 46 22 of of ADP issue-570 46 23 lawful lawful ADJ issue-570 46 24 conduct conduct NOUN issue-570 46 25 . . PUNCT issue-570 47 1 there there PRON issue-570 47 2 are be VERB issue-570 47 3 many many ADJ issue-570 47 4 different different ADJ issue-570 47 5 definitions definition NOUN issue-570 47 6 of of ADP issue-570 47 7 an an DET issue-570 47 8 offense offense NOUN issue-570 47 9 . . PUNCT issue-570 48 1 in in ADP issue-570 48 2 general general ADJ issue-570 48 3 , , PUNCT issue-570 48 4 they they PRON issue-570 48 5 can can AUX issue-570 48 6 be be AUX issue-570 48 7 summarized summarize VERB issue-570 48 8 by by ADP issue-570 48 9 saying say VERB issue-570 48 10 that that SCONJ issue-570 48 11 the the DET issue-570 48 12 offense offense NOUN issue-570 48 13 is be AUX issue-570 48 14 a a DET issue-570 48 15 culpable culpable ADJ issue-570 48 16 , , PUNCT issue-570 48 17 unlawful unlawful ADJ issue-570 48 18 , , PUNCT issue-570 48 19 socially socially ADV issue-570 48 20 harmful harmful ADJ issue-570 48 21 act act NOUN issue-570 48 22 of of ADP issue-570 48 23 a a DET issue-570 48 24 legally legally ADV issue-570 48 25 capable capable ADJ issue-570 48 26 person person NOUN issue-570 48 27 or or CCONJ issue-570 48 28 persons person NOUN issue-570 48 29 , , PUNCT issue-570 48 30 which which PRON issue-570 48 31 entails entail VERB issue-570 48 32 legal legal ADJ issue-570 48 33 liability liability NOUN issue-570 48 34 ( ( PUNCT issue-570 48 35 bedniakova bedniakova PROPN issue-570 48 36 , , PUNCT issue-570 48 37 2006 2006 NUM issue-570 48 38 ; ; PUNCT issue-570 48 39 marchenko marchenko ADJ issue-570 48 40 , , PUNCT issue-570 48 41 2004 2004 NUM issue-570 48 42 ; ; PUNCT issue-570 48 43 podorozhnii podorozhnii NOUN issue-570 48 44 , , PUNCT issue-570 48 45 2016 2016 NUM issue-570 48 46 ) ) PUNCT issue-570 48 47 . . PUNCT issue-570 49 1 in in ADP issue-570 49 2 accordance accordance NOUN issue-570 49 3 with with ADP issue-570 49 4 this this DET issue-570 49 5 definition definition NOUN issue-570 49 6 , , PUNCT issue-570 49 7 an an DET issue-570 49 8 offense offense NOUN issue-570 49 9 in in ADP issue-570 49 10 the the DET issue-570 49 11 financial financial ADJ issue-570 49 12 sphere sphere NOUN issue-570 49 13 is be AUX issue-570 49 14 an an DET issue-570 49 15 unlawful unlawful ADJ issue-570 49 16 , , PUNCT issue-570 49 17 culpable culpable ADJ issue-570 49 18 act act NOUN issue-570 49 19 that that PRON issue-570 49 20 violates violate VERB issue-570 49 21 the the DET issue-570 49 22 normal normal ADJ issue-570 49 23 state state NOUN issue-570 49 24 of of ADP issue-570 49 25 legal legal ADJ issue-570 49 26 relationships relationship NOUN issue-570 49 27 arising arise VERB issue-570 49 28 from from ADP issue-570 49 29 the the DET issue-570 49 30 fact fact NOUN issue-570 49 31 of of ADP issue-570 49 32 the the DET issue-570 49 33 management management NOUN issue-570 49 34 , , PUNCT issue-570 49 35 distribution distribution NOUN issue-570 49 36 , , PUNCT issue-570 49 37 coordination coordination NOUN issue-570 49 38 , , PUNCT issue-570 49 39 use use NOUN issue-570 49 40 and and CCONJ issue-570 49 41 other other ADJ issue-570 49 42 actions action NOUN issue-570 49 43 with with ADP issue-570 49 44 financial financial ADJ issue-570 49 45 resources resource NOUN issue-570 49 46 . . PUNCT issue-570 50 1 to to PART issue-570 50 2 be be AUX issue-570 50 3 precise precise ADJ issue-570 50 4 , , PUNCT issue-570 50 5 this this PRON issue-570 50 6 is be AUX issue-570 50 7 the the DET issue-570 50 8 violation violation NOUN issue-570 50 9 of of ADP issue-570 50 10 certain certain ADJ issue-570 50 11 regulatory regulatory ADJ issue-570 50 12 provisions provision NOUN issue-570 50 13 of of ADP issue-570 50 14 the the DET issue-570 50 15 budget budget NOUN issue-570 50 16 , , PUNCT issue-570 50 17 tax tax NOUN issue-570 50 18 , , PUNCT issue-570 50 19 banking banking NOUN issue-570 50 20 , , PUNCT issue-570 50 21 currency currency NOUN issue-570 50 22 , , PUNCT issue-570 50 23 monetary monetary ADJ issue-570 50 24 and and CCONJ issue-570 50 25 other other ADJ issue-570 50 26 types type NOUN issue-570 50 27 of of ADP issue-570 50 28 legislation legislation NOUN issue-570 50 29 ( ( PUNCT issue-570 50 30 orliuk orliuk NOUN issue-570 50 31 , , PUNCT issue-570 50 32 2010 2010 NUM issue-570 50 33 ; ; PUNCT issue-570 50 34 romaniuk romaniuk NOUN issue-570 50 35 , , PUNCT issue-570 50 36 2013 2013 NUM issue-570 50 37 ) ) PUNCT issue-570 50 38 . . PUNCT issue-570 51 1 it it PRON issue-570 51 2 should should AUX issue-570 51 3 be be AUX issue-570 51 4 noted note VERB issue-570 51 5 that that SCONJ issue-570 51 6 in in ADP issue-570 51 7 ukraine ukraine NOUN issue-570 51 8 , , PUNCT issue-570 51 9 the the DET issue-570 51 10 specifics specific NOUN issue-570 51 11 of of ADP issue-570 51 12 legal legal ADJ issue-570 51 13 regulation regulation NOUN issue-570 51 14 of of ADP issue-570 51 15 liability liability NOUN issue-570 51 16 for for ADP issue-570 51 17 offenses offense NOUN issue-570 51 18 in in ADP issue-570 51 19 the the DET issue-570 51 20 financial financial ADJ issue-570 51 21 sphere sphere NOUN issue-570 51 22 varies vary VERB issue-570 51 23 according accord VERB issue-570 51 24 to to ADP issue-570 51 25 the the DET issue-570 51 26 sectoral sectoral ADJ issue-570 51 27 distribution distribution NOUN issue-570 51 28 of of ADP issue-570 51 29 such such ADJ issue-570 51 30 unlawful unlawful ADJ issue-570 51 31 acts act NOUN issue-570 51 32 , , PUNCT issue-570 51 33 which which PRON issue-570 51 34 is be AUX issue-570 51 35 based base VERB issue-570 51 36 on on ADP issue-570 51 37 the the DET issue-570 51 38 degree degree NOUN issue-570 51 39 of of ADP issue-570 51 40 social social ADJ issue-570 51 41 danger danger NOUN issue-570 51 42 and and CCONJ issue-570 51 43 the the DET issue-570 51 44 degree degree NOUN issue-570 51 45 of of ADP issue-570 51 46 punishability punishability NOUN issue-570 51 47 of of ADP issue-570 51 48 the the DET issue-570 51 49 latter latter ADJ issue-570 51 50 . . PUNCT issue-570 52 1 in in ADP issue-570 52 2 this this DET issue-570 52 3 context context NOUN issue-570 52 4 , , PUNCT issue-570 52 5 offenses offense NOUN issue-570 52 6 can can AUX issue-570 52 7 be be AUX issue-570 52 8 classified classify VERB issue-570 52 9 into into ADP issue-570 52 10 administrative administrative ADJ issue-570 52 11 offenses offense NOUN issue-570 52 12 in in ADP issue-570 52 13 the the DET issue-570 52 14 financial financial ADJ issue-570 52 15 sphere sphere NOUN issue-570 52 16 and and CCONJ issue-570 52 17 criminal criminal ADJ issue-570 52 18 ones one NOUN issue-570 52 19 , , PUNCT issue-570 52 20 that that ADV issue-570 52 21 is be AUX issue-570 52 22 , , PUNCT issue-570 52 23 crimes crime NOUN issue-570 52 24 . . PUNCT issue-570 53 1 accordingly accordingly ADV issue-570 53 2 , , PUNCT issue-570 53 3 legal legal ADJ issue-570 53 4 responsibility responsibility NOUN issue-570 53 5 for for ADP issue-570 53 6 the the DET issue-570 53 7 actions action NOUN issue-570 53 8 of of ADP issue-570 53 9 the the DET issue-570 53 10 first first ADJ issue-570 53 11 group group NOUN issue-570 53 12 is be AUX issue-570 53 13 provided provide VERB issue-570 53 14 for for ADP issue-570 53 15 in in ADP issue-570 53 16 the the DET issue-570 53 17 code code NOUN issue-570 53 18 of of ADP issue-570 53 19 ukraine ukraine NOUN issue-570 53 20 on on ADP issue-570 53 21 administrative administrative ADJ issue-570 53 22 offenses offense NOUN issue-570 53 23 ( ( PUNCT issue-570 53 24 hereinafter hereinafter NOUN issue-570 53 25 – – PUNCT issue-570 53 26 the the DET issue-570 53 27 cao cao NOUN issue-570 53 28 ) ) PUNCT issue-570 53 29 , , PUNCT issue-570 53 30 which which PRON issue-570 53 31 shall shall AUX issue-570 53 32 protect protect VERB issue-570 53 33 the the DET issue-570 53 34 rights right NOUN issue-570 53 35 and and CCONJ issue-570 53 36 freedoms freedom NOUN issue-570 53 37 of of ADP issue-570 53 38 citizens citizen NOUN issue-570 53 39 , , PUNCT issue-570 53 40 property property NOUN issue-570 53 41 , , PUNCT issue-570 53 42 the the DET issue-570 53 43 constitutional constitutional ADJ issue-570 53 44 system system NOUN issue-570 53 45 of of ADP issue-570 53 46 ukraine ukraine NOUN issue-570 53 47 , , PUNCT issue-570 53 48 the the DET issue-570 53 49 rights right NOUN issue-570 53 50 and and CCONJ issue-570 53 51 legitimate legitimate ADJ issue-570 53 52 interests interest NOUN issue-570 53 53 of of ADP issue-570 53 54 enterprises enterprise NOUN issue-570 53 55 , , PUNCT issue-570 53 56 institutions institution NOUN issue-570 53 57 and and CCONJ issue-570 53 58 organizations organization NOUN issue-570 53 59 , , PUNCT issue-570 53 60 established establish VERB issue-570 53 61 legal legal ADJ issue-570 53 62 order order NOUN issue-570 53 63 , , PUNCT issue-570 53 64 strengthen strengthen VERB issue-570 53 65 the the DET issue-570 53 66 rule rule NOUN issue-570 53 67 of of ADP issue-570 53 68 law law NOUN issue-570 53 69 , , PUNCT issue-570 53 70 prevent prevent VERB issue-570 53 71 offenses offense NOUN issue-570 53 72 , , PUNCT issue-570 53 73 educate educate VERB issue-570 53 74 citizens citizen NOUN issue-570 53 75 to to PART issue-570 53 76 consistently consistently ADV issue-570 53 77 abide abide VERB issue-570 53 78 by by ADP issue-570 53 79 the the DET issue-570 53 80 constitution constitution NOUN issue-570 53 81 and and CCONJ issue-570 53 82 laws law NOUN issue-570 53 83 of of ADP issue-570 53 84 ukraine ukraine NOUN issue-570 53 85 , , PUNCT issue-570 53 86 to to PART issue-570 53 87 respect respect VERB issue-570 53 88 the the DET issue-570 53 89 rights right NOUN issue-570 53 90 , , PUNCT issue-570 53 91 honour honour NOUN issue-570 53 92 and and CCONJ issue-570 53 93 dignity dignity NOUN issue-570 53 94 of of ADP issue-570 53 95 other other ADJ issue-570 53 96 citizens citizen NOUN issue-570 53 97 , , PUNCT issue-570 53 98 the the DET issue-570 53 99 rules rule NOUN issue-570 53 100 of of ADP issue-570 53 101 civil civil ADJ issue-570 53 102 coexistence coexistence NOUN issue-570 53 103 and and CCONJ issue-570 53 104 to to PART issue-570 53 105 honestly honestly ADV issue-570 53 106 fulfil fulfil VERB issue-570 53 107 their their PRON issue-570 53 108 duties duty NOUN issue-570 53 109 , , PUNCT issue-570 53 110 obligations obligation NOUN issue-570 53 111 to to ADP issue-570 53 112 the the DET issue-570 53 113 society society NOUN issue-570 53 114 ( ( PUNCT issue-570 53 115 kodeks kodek VERB issue-570 53 116 ukrainy ukrainy ADJ issue-570 53 117 pro pro X issue-570 53 118 administratyvni administratyvni PROPN issue-570 53 119 pravoporushennia pravoporushennia PROPN issue-570 53 120 ) ) PUNCT issue-570 53 121 . . PUNCT issue-570 54 1 in in ADP issue-570 54 2 particular particular ADJ issue-570 54 3 , , PUNCT issue-570 54 4 in in ADP issue-570 54 5 chapter chapter NOUN issue-570 54 6 12 12 NUM issue-570 54 7 of of ADP issue-570 54 8 section section NOUN issue-570 54 9 ii ii PROPN issue-570 54 10 of of ADP issue-570 54 11 the the DET issue-570 54 12 cao cao PROPN issue-570 54 13 , , PUNCT issue-570 54 14 a a DET issue-570 54 15 number number NOUN issue-570 54 16 of of ADP issue-570 54 17 legal legal ADJ issue-570 54 18 regulations regulation NOUN issue-570 54 19 provide provide VERB issue-570 54 20 for for ADP issue-570 54 21 liability liability NOUN issue-570 54 22 for for ADP issue-570 54 23 offenses offense NOUN issue-570 54 24 in in ADP issue-570 54 25 the the DET issue-570 54 26 financial financial ADJ issue-570 54 27 sphere sphere NOUN issue-570 54 28 , , PUNCT issue-570 54 29 such such ADJ issue-570 54 30 as as ADP issue-570 54 31 : : PUNCT issue-570 54 32 article article NOUN issue-570 54 33 162 162 NUM issue-570 54 34 of of ADP issue-570 54 35 the the DET issue-570 54 36 cao cao NOUN issue-570 54 37 : : PUNCT issue-570 54 38 the the DET issue-570 54 39 illegal illegal ADJ issue-570 54 40 purchase purchase NOUN issue-570 54 41 , , PUNCT issue-570 54 42 sale sale NOUN issue-570 54 43 , , PUNCT issue-570 54 44 exchange exchange NOUN issue-570 54 45 , , PUNCT issue-570 54 46 use use NOUN issue-570 54 47 of of ADP issue-570 54 48 currency currency NOUN issue-570 54 49 values value NOUN issue-570 54 50 as as ADP issue-570 54 51 a a DET issue-570 54 52 means means NOUN issue-570 54 53 of of ADP issue-570 54 54 payment payment NOUN issue-570 54 55 or or CCONJ issue-570 54 56 as as ADP issue-570 54 57 collateral collateral ADJ issue-570 54 58 – – PUNCT issue-570 54 59 shall shall AUX issue-570 54 60 entail entail VERB issue-570 54 61 a a DET issue-570 54 62 warning warning NOUN issue-570 54 63 or or CCONJ issue-570 54 64 imposing impose VERB issue-570 54 65 a a DET issue-570 54 66 fine fine NOUN issue-570 55 1 of of ADP issue-570 55 2 thirty thirty NUM issue-570 55 3 to to PART issue-570 55 4 forty forty NUM issue-570 55 5 - - PUNCT issue-570 55 6 four four NUM issue-570 55 7 times time NOUN issue-570 55 8 baltic baltic ADJ issue-570 55 9 journal journal PROPN issue-570 55 10 of of ADP issue-570 55 11 economic economic ADJ issue-570 55 12 studies study NOUN issue-570 55 13 278 278 NUM issue-570 55 14 vol vol NOUN issue-570 55 15 . . PROPN issue-570 56 1 4 4 NUM issue-570 56 2 , , PUNCT issue-570 56 3 no no INTJ issue-570 56 4 . . NOUN issue-570 56 5 5 5 NUM issue-570 56 6 , , PUNCT issue-570 56 7 2018 2018 NUM issue-570 56 8 minimum minimum ADJ issue-570 56 9 non non ADJ issue-570 56 10 - - ADJ issue-570 56 11 taxable taxable ADJ issue-570 56 12 incomes income NOUN issue-570 56 13 with with ADP issue-570 56 14 the the DET issue-570 56 15 confiscation confiscation NOUN issue-570 56 16 of of ADP issue-570 56 17 currency currency NOUN issue-570 56 18 values value NOUN issue-570 56 19 ; ; PUNCT issue-570 56 20 article article NOUN issue-570 56 21 1622 1622 NUM issue-570 56 22 of of ADP issue-570 56 23 the the DET issue-570 56 24 cao cao NOUN issue-570 56 25 : : PUNCT issue-570 56 26 the the DET issue-570 56 27 illegal illegal ADJ issue-570 56 28 opening opening NOUN issue-570 56 29 or or CCONJ issue-570 56 30 use use NOUN issue-570 56 31 of of ADP issue-570 56 32 foreign foreign ADJ issue-570 56 33 currency currency NOUN issue-570 56 34 accounts account NOUN issue-570 56 35 of of ADP issue-570 56 36 individuals individual NOUN issue-570 56 37 , , PUNCT issue-570 56 38 committed commit VERB issue-570 56 39 by by ADP issue-570 56 40 a a DET issue-570 56 41 citizen citizen NOUN issue-570 56 42 of of ADP issue-570 56 43 ukraine ukraine NOUN issue-570 56 44 residing reside VERB issue-570 56 45 permanently permanently ADV issue-570 56 46 in in ADP issue-570 56 47 its its PRON issue-570 56 48 territory territory NOUN issue-570 56 49 , , PUNCT issue-570 56 50 as as ADV issue-570 56 51 well well ADV issue-570 56 52 as as ADP issue-570 56 53 currency currency NOUN issue-570 56 54 accounts account NOUN issue-570 56 55 of of ADP issue-570 56 56 legal legal ADJ issue-570 56 57 entities entity NOUN issue-570 56 58 operating operate VERB issue-570 56 59 in in ADP issue-570 56 60 ukraine ukraine NOUN issue-570 56 61 , , PUNCT issue-570 56 62 committed commit VERB issue-570 56 63 by by ADP issue-570 56 64 an an DET issue-570 56 65 official official NOUN issue-570 56 66 of of ADP issue-570 56 67 the the DET issue-570 56 68 enterprise enterprise NOUN issue-570 56 69 , , PUNCT issue-570 56 70 institution institution NOUN issue-570 56 71 or or CCONJ issue-570 56 72 organization organization NOUN issue-570 56 73 or or CCONJ issue-570 56 74 on on ADP issue-570 56 75 his his PRON issue-570 56 76 / / SYM issue-570 56 77 her her PRON issue-570 56 78 behalf behalf NOUN issue-570 56 79 by by ADP issue-570 56 80 another another DET issue-570 56 81 person person NOUN issue-570 56 82 , , PUNCT issue-570 56 83 as as ADV issue-570 56 84 well well ADV issue-570 56 85 as as ADP issue-570 56 86 the the DET issue-570 56 87 commission commission NOUN issue-570 56 88 of of ADP issue-570 56 89 the the DET issue-570 56 90 said say VERB issue-570 56 91 actions action NOUN issue-570 56 92 by by ADP issue-570 56 93 a a DET issue-570 56 94 citizen citizen NOUN issue-570 56 95 , , PUNCT issue-570 56 96 an an DET issue-570 56 97 entrepreneur entrepreneur NOUN issue-570 56 98 , , PUNCT issue-570 56 99 – – PUNCT issue-570 56 100 shall shall AUX issue-570 56 101 entail entail VERB issue-570 56 102 imposing impose VERB issue-570 56 103 a a DET issue-570 56 104 fine fine NOUN issue-570 56 105 amounting amount VERB issue-570 56 106 to to ADP issue-570 56 107 500 500 NUM issue-570 56 108 to to PART issue-570 56 109 1,000 1,000 NUM issue-570 56 110 times time NOUN issue-570 56 111 minimum minimum ADJ issue-570 56 112 non non ADJ issue-570 56 113 - - ADJ issue-570 56 114 taxable taxable ADJ issue-570 56 115 incomes income NOUN issue-570 56 116 ; ; PUNCT issue-570 56 117 article article NOUN issue-570 56 118 1632 1632 NUM issue-570 56 119 of of ADP issue-570 56 120 the the DET issue-570 56 121 cao cao NOUN issue-570 56 122 : : PUNCT issue-570 56 123 non non ADJ issue-570 56 124 - - NOUN issue-570 56 125 submission submission NOUN issue-570 56 126 or or CCONJ issue-570 56 127 untimely untimely ADJ issue-570 56 128 submission submission NOUN issue-570 56 129 of of ADP issue-570 56 130 payment payment NOUN issue-570 56 131 orders order NOUN issue-570 56 132 by by ADP issue-570 56 133 officials official NOUN issue-570 56 134 of of ADP issue-570 56 135 enterprises enterprise NOUN issue-570 56 136 , , PUNCT issue-570 56 137 institutions institution NOUN issue-570 56 138 , , PUNCT issue-570 56 139 and and CCONJ issue-570 56 140 organizations organization NOUN issue-570 56 141 for for ADP issue-570 56 142 the the DET issue-570 56 143 transfer transfer NOUN issue-570 56 144 of of ADP issue-570 56 145 payable payable ADJ issue-570 56 146 taxes taxis NOUN issue-570 56 147 and and CCONJ issue-570 56 148 charges charge NOUN issue-570 56 149 ( ( PUNCT issue-570 56 150 mandatory mandatory ADJ issue-570 56 151 payments payment NOUN issue-570 56 152 ) ) PUNCT issue-570 56 153 – – PUNCT issue-570 56 154 shall shall AUX issue-570 56 155 entail entail VERB issue-570 56 156 imposing impose VERB issue-570 56 157 a a DET issue-570 56 158 fine fine NOUN issue-570 56 159 on on ADP issue-570 56 160 officials official NOUN issue-570 56 161 amounting amount VERB issue-570 56 162 to to ADP issue-570 56 163 from from ADP issue-570 56 164 five five NUM issue-570 56 165 to to PART issue-570 56 166 ten ten NUM issue-570 56 167 times time NOUN issue-570 56 168 minimum minimum ADJ issue-570 56 169 non non ADJ issue-570 56 170 - - ADJ issue-570 56 171 taxable taxable ADJ issue-570 56 172 incomes income NOUN issue-570 56 173 ; ; PUNCT issue-570 56 174 article article NOUN issue-570 56 175 1634 1634 NUM issue-570 56 176 of of ADP issue-570 56 177 the the DET issue-570 56 178 cao cao NOUN issue-570 56 179 : : PUNCT issue-570 56 180 failure failure NOUN issue-570 56 181 to to PART issue-570 56 182 deduct deduct VERB issue-570 56 183 or or CCONJ issue-570 56 184 failure failure NOUN issue-570 56 185 to to PART issue-570 56 186 transfer transfer VERB issue-570 56 187 to to ADP issue-570 56 188 the the DET issue-570 56 189 budget budget NOUN issue-570 56 190 the the DET issue-570 56 191 sum sum NOUN issue-570 56 192 of of ADP issue-570 56 193 the the DET issue-570 56 194 tax tax NOUN issue-570 56 195 on on ADP issue-570 56 196 personal personal ADJ issue-570 56 197 income income NOUN issue-570 56 198 in in ADP issue-570 56 199 the the DET issue-570 56 200 payment payment NOUN issue-570 56 201 of of ADP issue-570 56 202 income income NOUN issue-570 56 203 to to ADP issue-570 56 204 a a DET issue-570 56 205 natural natural ADJ issue-570 56 206 person person NOUN issue-570 56 207 , , PUNCT issue-570 56 208 transfer transfer NOUN issue-570 56 209 of of ADP issue-570 56 210 personal personal ADJ issue-570 56 211 income income NOUN issue-570 56 212 tax tax NOUN issue-570 56 213 at at ADP issue-570 56 214 the the DET issue-570 56 215 expense expense NOUN issue-570 56 216 of of ADP issue-570 56 217 enterprises enterprise NOUN issue-570 56 218 , , PUNCT issue-570 56 219 institutions institution NOUN issue-570 56 220 , , PUNCT issue-570 56 221 and and CCONJ issue-570 56 222 organizations organization NOUN issue-570 56 223 ( ( PUNCT issue-570 56 224 except except SCONJ issue-570 56 225 when when SCONJ issue-570 56 226 such such ADJ issue-570 56 227 transfer transfer NOUN issue-570 56 228 is be AUX issue-570 56 229 permitted permit VERB issue-570 56 230 by by ADP issue-570 56 231 law law NOUN issue-570 56 232 ) ) PUNCT issue-570 56 233 ; ; PUNCT issue-570 56 234 failure failure NOUN issue-570 56 235 to to PART issue-570 56 236 notify notify VERB issue-570 56 237 or or CCONJ issue-570 56 238 late late ADJ issue-570 56 239 notification notification NOUN issue-570 56 240 on on ADP issue-570 56 241 the the DET issue-570 56 242 incomes income NOUN issue-570 56 243 of of ADP issue-570 56 244 citizens citizen NOUN issue-570 56 245 to to ADP issue-570 56 246 the the DET issue-570 56 247 state state NOUN issue-570 56 248 tax tax NOUN issue-570 56 249 inspectorates inspectorate NOUN issue-570 56 250 on on ADP issue-570 56 251 the the DET issue-570 56 252 agreed agree VERB issue-570 56 253 format format NOUN issue-570 56 254 – – PUNCT issue-570 56 255 shall shall AUX issue-570 56 256 entail entail VERB issue-570 56 257 a a DET issue-570 56 258 warning warning NOUN issue-570 56 259 or or CCONJ issue-570 56 260 imposing impose VERB issue-570 56 261 a a DET issue-570 56 262 fine fine NOUN issue-570 56 263 on on ADP issue-570 56 264 officials official NOUN issue-570 56 265 of of ADP issue-570 56 266 enterprises enterprise NOUN issue-570 56 267 , , PUNCT issue-570 56 268 institutions institution NOUN issue-570 56 269 , , PUNCT issue-570 56 270 and and CCONJ issue-570 56 271 organizations organization NOUN issue-570 56 272 , , PUNCT issue-570 56 273 as as ADV issue-570 56 274 well well ADV issue-570 56 275 as as ADP issue-570 56 276 on on ADP issue-570 56 277 citizens citizen NOUN issue-570 56 278 , , PUNCT issue-570 56 279 entrepreneurs entrepreneur NOUN issue-570 56 280 , , PUNCT issue-570 56 281 of of ADP issue-570 56 282 two two NUM issue-570 56 283 to to PART issue-570 56 284 three three NUM issue-570 56 285 times time NOUN issue-570 56 286 minimum minimum ADJ issue-570 56 287 nontaxable nontaxable ADJ issue-570 56 288 incomes income NOUN issue-570 56 289 ; ; PUNCT issue-570 56 290 article article NOUN issue-570 56 291 1638 1638 NUM issue-570 56 292 of of ADP issue-570 56 293 the the DET issue-570 56 294 cao cao NOUN issue-570 56 295 : : PUNCT issue-570 56 296 deliberate deliberate VERB issue-570 56 297 actions action NOUN issue-570 56 298 of of ADP issue-570 56 299 an an DET issue-570 56 300 official official ADJ issue-570 56 301 participant participant NOUN issue-570 56 302 in in ADP issue-570 56 303 the the DET issue-570 56 304 stock stock NOUN issue-570 56 305 market market NOUN issue-570 56 306 bearing bearing NOUN issue-570 56 307 marks mark NOUN issue-570 56 308 of of ADP issue-570 56 309 manipulation manipulation NOUN issue-570 56 310 on on ADP issue-570 56 311 the the DET issue-570 56 312 stock stock NOUN issue-570 56 313 market market NOUN issue-570 56 314 , , PUNCT issue-570 56 315 established establish VERB issue-570 56 316 in in ADP issue-570 56 317 accordance accordance NOUN issue-570 56 318 with with ADP issue-570 56 319 the the DET issue-570 56 320 law law NOUN issue-570 56 321 on on ADP issue-570 56 322 state state NOUN issue-570 56 323 regulation regulation NOUN issue-570 56 324 of of ADP issue-570 56 325 the the DET issue-570 56 326 securities security NOUN issue-570 56 327 market market NOUN issue-570 56 328 , , PUNCT issue-570 56 329 – – PUNCT issue-570 56 330 shall shall AUX issue-570 56 331 entail entail VERB issue-570 56 332 imposing impose VERB issue-570 56 333 a a DET issue-570 56 334 fine fine NOUN issue-570 56 335 of of ADP issue-570 56 336 one one NUM issue-570 56 337 hundred hundred NUM issue-570 56 338 to to PART issue-570 56 339 five five NUM issue-570 56 340 hundred hundred NUM issue-570 56 341 times time NOUN issue-570 56 342 minimum minimum ADJ issue-570 56 343 non non ADJ issue-570 56 344 - - ADJ issue-570 56 345 taxable taxable ADJ issue-570 56 346 incomes income NOUN issue-570 56 347 ; ; PUNCT issue-570 56 348 article article NOUN issue-570 56 349 16313 16313 NUM issue-570 56 350 of of ADP issue-570 56 351 the the DET issue-570 56 352 cao cao NOUN issue-570 56 353 : : PUNCT issue-570 56 354 violation violation NOUN issue-570 56 355 of of ADP issue-570 56 356 laws law NOUN issue-570 56 357 of of ADP issue-570 56 358 ukraine ukraine NOUN issue-570 56 359 and and CCONJ issue-570 56 360 regulatory regulatory ADJ issue-570 56 361 acts act NOUN issue-570 56 362 of of ADP issue-570 56 363 the the DET issue-570 56 364 national national PROPN issue-570 56 365 bank bank PROPN issue-570 56 366 of of ADP issue-570 56 367 ukraine ukraine NOUN issue-570 56 368 regarding regard VERB issue-570 56 369 the the DET issue-570 56 370 procedure procedure NOUN issue-570 56 371 for for ADP issue-570 56 372 accepting accept VERB issue-570 56 373 cash cash NOUN issue-570 56 374 for for ADP issue-570 56 375 its its PRON issue-570 56 376 further further ADJ issue-570 56 377 transfer transfer NOUN issue-570 56 378 by by ADP issue-570 56 379 a a DET issue-570 56 380 non non ADJ issue-570 56 381 - - ADJ issue-570 56 382 bank bank ADJ issue-570 56 383 financial financial ADJ issue-570 56 384 institution institution NOUN issue-570 56 385 which which PRON issue-570 56 386 is be AUX issue-570 56 387 licensed license VERB issue-570 56 388 by by ADP issue-570 56 389 the the DET issue-570 56 390 national national PROPN issue-570 56 391 bank bank PROPN issue-570 56 392 of of ADP issue-570 56 393 ukraine ukraine NOUN issue-570 56 394 for for ADP issue-570 56 395 transferring transfer VERB issue-570 56 396 funds fund NOUN issue-570 56 397 without without ADP issue-570 56 398 opening opening NOUN issue-570 56 399 accounts account NOUN issue-570 56 400 , , PUNCT issue-570 56 401 a a DET issue-570 56 402 commercial commercial ADJ issue-570 56 403 bank bank NOUN issue-570 56 404 agent agent NOUN issue-570 56 405 – – PUNCT issue-570 56 406 shall shall AUX issue-570 56 407 entail entail VERB issue-570 56 408 imposing impose VERB issue-570 56 409 a a DET issue-570 56 410 fine fine NOUN issue-570 56 411 on on ADP issue-570 56 412 officials official NOUN issue-570 56 413 of of ADP issue-570 56 414 a a DET issue-570 56 415 non non ADJ issue-570 56 416 - - ADJ issue-570 56 417 bank bank ADJ issue-570 56 418 financial financial ADJ issue-570 56 419 institution institution NOUN issue-570 56 420 licensed license VERB issue-570 56 421 by by ADP issue-570 56 422 the the DET issue-570 56 423 national national PROPN issue-570 56 424 bank bank PROPN issue-570 56 425 of of ADP issue-570 56 426 ukraine ukraine NOUN issue-570 56 427 for for ADP issue-570 56 428 transferring transfer VERB issue-570 56 429 funds fund NOUN issue-570 56 430 without without ADP issue-570 56 431 opening opening NOUN issue-570 56 432 accounts account NOUN issue-570 56 433 , , PUNCT issue-570 56 434 a a DET issue-570 56 435 commercial commercial ADJ issue-570 56 436 bank bank NOUN issue-570 56 437 agent agent NOUN issue-570 56 438 of of ADP issue-570 56 439 one one NUM issue-570 56 440 hundred hundred NUM issue-570 56 441 to to ADP issue-570 56 442 two two NUM issue-570 56 443 hundred hundred NUM issue-570 56 444 times time NOUN issue-570 56 445 minimum minimum ADJ issue-570 56 446 nontaxable nontaxable ADJ issue-570 56 447 incomes income NOUN issue-570 56 448 ; ; PUNCT issue-570 56 449 article article NOUN issue-570 56 450 16314 16314 NUM issue-570 56 451 of of ADP issue-570 56 452 the the DET issue-570 56 453 cao cao NOUN issue-570 56 454 : : PUNCT issue-570 56 455 violation violation NOUN issue-570 56 456 of of ADP issue-570 56 457 the the DET issue-570 56 458 laws law NOUN issue-570 56 459 of of ADP issue-570 56 460 ukraine ukraine NOUN issue-570 56 461 and and CCONJ issue-570 56 462 regulatory regulatory ADJ issue-570 56 463 acts act NOUN issue-570 56 464 of of ADP issue-570 56 465 the the DET issue-570 56 466 national national PROPN issue-570 56 467 bank bank PROPN issue-570 56 468 of of ADP issue-570 56 469 ukraine ukraine NOUN issue-570 56 470 regarding regard VERB issue-570 56 471 the the DET issue-570 56 472 procedure procedure NOUN issue-570 56 473 for for ADP issue-570 56 474 the the DET issue-570 56 475 transactions transaction NOUN issue-570 56 476 with with ADP issue-570 56 477 electronic electronic ADJ issue-570 56 478 money money NOUN issue-570 56 479 – – PUNCT issue-570 56 480 shall shall AUX issue-570 56 481 entail entail VERB issue-570 56 482 imposing impose VERB issue-570 56 483 a a DET issue-570 56 484 fine fine NOUN issue-570 56 485 on on ADP issue-570 56 486 officials official NOUN issue-570 56 487 of of ADP issue-570 56 488 a a DET issue-570 56 489 legal legal ADJ issue-570 56 490 entity entity NOUN issue-570 56 491 , , PUNCT issue-570 56 492 a a DET issue-570 56 493 business business NOUN issue-570 56 494 entity entity NOUN issue-570 56 495 , , PUNCT issue-570 56 496 of of ADP issue-570 56 497 one one NUM issue-570 56 498 hundred hundred NUM issue-570 56 499 to to ADP issue-570 56 500 two two NUM issue-570 56 501 hundred hundred NUM issue-570 56 502 times time NOUN issue-570 56 503 minimum minimum ADJ issue-570 56 504 non non ADJ issue-570 56 505 - - ADJ issue-570 56 506 taxable taxable ADJ issue-570 56 507 incomes income NOUN issue-570 56 508 , , PUNCT issue-570 56 509 and and CCONJ issue-570 56 510 others other NOUN issue-570 56 511 ( ( PUNCT issue-570 56 512 kodeks kodek VERB issue-570 56 513 ukrainy ukrainy ADJ issue-570 56 514 pro pro X issue-570 56 515 administratyvni administratyvni PROPN issue-570 56 516 pravoporushennia pravoporushennia PROPN issue-570 56 517 ) ) PUNCT issue-570 56 518 . . PUNCT issue-570 57 1 specific specific ADJ issue-570 57 2 offenses offense NOUN issue-570 57 3 in in ADP issue-570 57 4 the the DET issue-570 57 5 financial financial ADJ issue-570 57 6 sphere sphere NOUN issue-570 57 7 , , PUNCT issue-570 57 8 namely namely ADV issue-570 57 9 in in ADP issue-570 57 10 taxation taxation NOUN issue-570 57 11 , , PUNCT issue-570 57 12 and and CCONJ issue-570 57 13 the the DET issue-570 57 14 specificities specificity NOUN issue-570 57 15 of of ADP issue-570 57 16 the the DET issue-570 57 17 occurrence occurrence NOUN issue-570 57 18 of of ADP issue-570 57 19 liability liability NOUN issue-570 57 20 for for ADP issue-570 57 21 their their PRON issue-570 57 22 commission commission NOUN issue-570 57 23 are be AUX issue-570 57 24 regulated regulate VERB issue-570 57 25 by by ADP issue-570 57 26 the the DET issue-570 57 27 articles article NOUN issue-570 57 28 of of ADP issue-570 57 29 the the DET issue-570 57 30 tax tax NOUN issue-570 57 31 code code NOUN issue-570 57 32 of of ADP issue-570 57 33 ukraine ukraine PROPN issue-570 57 34 ( ( PUNCT issue-570 57 35 hereinafter hereinafter NOUN issue-570 57 36 – – PUNCT issue-570 57 37 the the DET issue-570 57 38 tcu tcu NOUN issue-570 57 39 ) ) PUNCT issue-570 57 40 . . PUNCT issue-570 58 1 in in ADP issue-570 58 2 addition addition NOUN issue-570 58 3 , , PUNCT issue-570 58 4 this this PRON issue-570 58 5 specified specify VERB issue-570 58 6 legal legal ADJ issue-570 58 7 regulation regulation NOUN issue-570 58 8 controls control VERB issue-570 58 9 a a DET issue-570 58 10 special special ADJ issue-570 58 11 type type NOUN issue-570 58 12 of of ADP issue-570 58 13 liability liability NOUN issue-570 58 14 , , PUNCT issue-570 58 15 that that ADV issue-570 58 16 is is ADV issue-570 58 17 , , PUNCT issue-570 58 18 financial financial ADJ issue-570 58 19 . . PUNCT issue-570 59 1 in in ADP issue-570 59 2 accordance accordance NOUN issue-570 59 3 with with ADP issue-570 59 4 article article NOUN issue-570 59 5 11 11 NUM issue-570 59 6 of of ADP issue-570 59 7 the the DET issue-570 59 8 tcu tcu NOUN issue-570 59 9 , , PUNCT issue-570 59 10 financial financial ADJ issue-570 59 11 liability liability NOUN issue-570 59 12 for for ADP issue-570 59 13 violating violate VERB issue-570 59 14 laws law NOUN issue-570 59 15 on on ADP issue-570 59 16 taxation taxation NOUN issue-570 59 17 and and CCONJ issue-570 59 18 other other ADJ issue-570 59 19 legislation legislation NOUN issue-570 59 20 is be AUX issue-570 59 21 established establish VERB issue-570 59 22 and and CCONJ issue-570 59 23 applied apply VERB issue-570 59 24 in in ADP issue-570 59 25 compliance compliance NOUN issue-570 59 26 with with ADP issue-570 59 27 the the DET issue-570 59 28 tcu tcu NOUN issue-570 59 29 and and CCONJ issue-570 59 30 other other ADJ issue-570 59 31 laws law NOUN issue-570 59 32 . . PUNCT issue-570 60 1 a a DET issue-570 60 2 financial financial ADJ issue-570 60 3 liability liability NOUN issue-570 60 4 is be AUX issue-570 60 5 ( ( PUNCT issue-570 60 6 financial financial ADJ issue-570 60 7 ) ) PUNCT issue-570 60 8 fines fine NOUN issue-570 60 9 and/or and/or CCONJ issue-570 60 10 penalties penalty NOUN issue-570 60 11 ( ( PUNCT issue-570 60 12 podatkovyi podatkovyi NOUN issue-570 60 13 kodeks kodek VERB issue-570 60 14 ukrainy ukrainy ADJ issue-570 60 15 ) ) PUNCT issue-570 60 16 . . PUNCT issue-570 61 1 the the DET issue-570 61 2 specified specified ADJ issue-570 61 3 type type NOUN issue-570 61 4 of of ADP issue-570 61 5 liability liability NOUN issue-570 61 6 is be AUX issue-570 61 7 applied apply VERB issue-570 61 8 in in ADP issue-570 61 9 case case NOUN issue-570 61 10 of of ADP issue-570 61 11 committing commit VERB issue-570 61 12 offenses offense NOUN issue-570 61 13 directly directly ADV issue-570 61 14 stipulated stipulate VERB issue-570 61 15 by by ADP issue-570 61 16 the the DET issue-570 61 17 provisions provision NOUN issue-570 61 18 of of ADP issue-570 61 19 the the DET issue-570 61 20 tcu tcu NOUN issue-570 61 21 , , PUNCT issue-570 61 22 such such ADJ issue-570 61 23 as as ADP issue-570 61 24 : : PUNCT issue-570 61 25 article article NOUN issue-570 61 26 117 117 NUM issue-570 61 27 of of ADP issue-570 61 28 the the DET issue-570 61 29 tcu tcu NOUN issue-570 61 30 : : PUNCT issue-570 61 31 non non ADJ issue-570 61 32 - - NOUN issue-570 61 33 submission submission NOUN issue-570 61 34 , , PUNCT issue-570 61 35 within within ADP issue-570 61 36 the the DET issue-570 61 37 time time NOUN issue-570 61 38 limits limit NOUN issue-570 61 39 and and CCONJ issue-570 61 40 in in ADP issue-570 61 41 cases case NOUN issue-570 61 42 provided provide VERB issue-570 61 43 for for ADP issue-570 61 44 by by ADP issue-570 61 45 the the DET issue-570 61 46 tcu tcu NOUN issue-570 61 47 , , PUNCT issue-570 61 48 applications application NOUN issue-570 61 49 or or CCONJ issue-570 61 50 documents document NOUN issue-570 61 51 for for ADP issue-570 61 52 registration registration NOUN issue-570 61 53 in in ADP issue-570 61 54 the the DET issue-570 61 55 relevant relevant ADJ issue-570 61 56 controlling control VERB issue-570 61 57 body body NOUN issue-570 61 58 , , PUNCT issue-570 61 59 registration registration NOUN issue-570 61 60 of of ADP issue-570 61 61 changes change NOUN issue-570 61 62 in in ADP issue-570 61 63 the the DET issue-570 61 64 location location NOUN issue-570 61 65 or or CCONJ issue-570 61 66 other other ADJ issue-570 61 67 changes change NOUN issue-570 61 68 to to ADP issue-570 61 69 their their PRON issue-570 61 70 credentials credential NOUN issue-570 61 71 , , PUNCT issue-570 61 72 nonsubmission nonsubmission NOUN issue-570 61 73 of of ADP issue-570 61 74 corrected correct VERB issue-570 61 75 documents document NOUN issue-570 61 76 for for ADP issue-570 61 77 registration registration NOUN issue-570 61 78 or or CCONJ issue-570 61 79 amendment amendment NOUN issue-570 61 80 , , PUNCT issue-570 61 81 misrepresentation misrepresentation NOUN issue-570 61 82 or or CCONJ issue-570 61 83 incomplete incomplete ADJ issue-570 61 84 submission submission NOUN issue-570 61 85 , , PUNCT issue-570 61 86 nonsubmission nonsubmission NOUN issue-570 61 87 of of ADP issue-570 61 88 information information NOUN issue-570 61 89 on on ADP issue-570 61 90 persons person NOUN issue-570 61 91 responsible responsible ADJ issue-570 61 92 for for ADP issue-570 61 93 accounting accounting NOUN issue-570 61 94 and/or and/or CCONJ issue-570 61 95 drawing draw VERB issue-570 61 96 up up ADP issue-570 61 97 tax tax NOUN issue-570 61 98 reports report NOUN issue-570 61 99 in in ADP issue-570 61 100 accordance accordance NOUN issue-570 61 101 with with ADP issue-570 61 102 requirements requirement NOUN issue-570 61 103 of of ADP issue-570 61 104 the the DET issue-570 61 105 tcu tcu NOUN issue-570 61 106 , , PUNCT issue-570 61 107 – – PUNCT issue-570 61 108 shall shall AUX issue-570 61 109 entail entail VERB issue-570 61 110 imposing impose VERB issue-570 61 111 a a DET issue-570 61 112 fine fine NOUN issue-570 61 113 on on ADP issue-570 61 114 self self NOUN issue-570 61 115 - - PUNCT issue-570 61 116 employed employ VERB issue-570 61 117 persons person NOUN issue-570 61 118 up up ADP issue-570 61 119 to to PART issue-570 61 120 170 170 NUM issue-570 61 121 hryvnias hryvnia NOUN issue-570 61 122 , , PUNCT issue-570 61 123 on on ADP issue-570 61 124 legal legal ADJ issue-570 61 125 entities entity NOUN issue-570 61 126 , , PUNCT issue-570 61 127 separate separate ADJ issue-570 61 128 units unit NOUN issue-570 61 129 of of ADP issue-570 61 130 a a DET issue-570 61 131 legal legal ADJ issue-570 61 132 entity entity NOUN issue-570 61 133 or or CCONJ issue-570 61 134 legal legal ADJ issue-570 61 135 entity entity NOUN issue-570 61 136 responsible responsible ADJ issue-570 61 137 for for ADP issue-570 61 138 charging charge VERB issue-570 61 139 and and CCONJ issue-570 61 140 paying pay VERB issue-570 61 141 taxes taxis NOUN issue-570 61 142 to to ADP issue-570 61 143 the the DET issue-570 61 144 budget budget NOUN issue-570 61 145 while while SCONJ issue-570 61 146 performing perform VERB issue-570 61 147 the the DET issue-570 61 148 agreement agreement NOUN issue-570 61 149 on on ADP issue-570 61 150 joint joint ADJ issue-570 61 151 activity activity NOUN issue-570 61 152 , , PUNCT issue-570 61 153 up up ADP issue-570 61 154 to to ADP issue-570 61 155 510 510 NUM issue-570 61 156 hryvnias hryvnia NOUN issue-570 61 157 ; ; PUNCT issue-570 61 158 article article NOUN issue-570 61 159 118 118 NUM issue-570 61 160 of of ADP issue-570 61 161 the the DET issue-570 61 162 tcu tcu NOUN issue-570 61 163 : : PUNCT issue-570 61 164 non non ADJ issue-570 61 165 - - NOUN issue-570 61 166 submission submission NOUN issue-570 61 167 of of ADP issue-570 61 168 information information NOUN issue-570 61 169 on on ADP issue-570 61 170 the the DET issue-570 61 171 opening opening NOUN issue-570 61 172 or or CCONJ issue-570 61 173 closing closing NOUN issue-570 61 174 of of ADP issue-570 61 175 accounts account NOUN issue-570 61 176 of of ADP issue-570 61 177 taxpayers taxpayer NOUN issue-570 61 178 to to ADP issue-570 61 179 the the DET issue-570 61 180 relevant relevant ADJ issue-570 61 181 supervisory supervisory ADJ issue-570 61 182 authorities authority NOUN issue-570 61 183 within within ADP issue-570 61 184 the the DET issue-570 61 185 established establish VERB issue-570 61 186 term term NOUN issue-570 61 187 by by ADP issue-570 61 188 banks bank NOUN issue-570 61 189 or or CCONJ issue-570 61 190 other other ADJ issue-570 61 191 financial financial ADJ issue-570 61 192 institutions institution NOUN issue-570 61 193 – – PUNCT issue-570 61 194 shall shall AUX issue-570 61 195 entail entail VERB issue-570 61 196 a a DET issue-570 61 197 fine fine NOUN issue-570 61 198 of of ADP issue-570 61 199 340 340 NUM issue-570 61 200 hryvnias hryvnia NOUN issue-570 61 201 for for ADP issue-570 61 202 each each DET issue-570 61 203 case case NOUN issue-570 61 204 of of ADP issue-570 61 205 non non ADJ issue-570 61 206 - - NOUN issue-570 61 207 submission submission NOUN issue-570 61 208 or or CCONJ issue-570 61 209 delay delay NOUN issue-570 61 210 ; ; PUNCT issue-570 61 211 article article NOUN issue-570 61 212 126 126 NUM issue-570 61 213 of of ADP issue-570 61 214 the the DET issue-570 61 215 tcu tcu NOUN issue-570 61 216 : : PUNCT issue-570 61 217 if if SCONJ issue-570 61 218 the the DET issue-570 61 219 taxpayer taxpayer NOUN issue-570 61 220 does do AUX issue-570 61 221 not not PART issue-570 61 222 pay pay VERB issue-570 61 223 the the DET issue-570 61 224 agreed agree VERB issue-570 61 225 amount amount NOUN issue-570 61 226 of of ADP issue-570 61 227 monetary monetary ADJ issue-570 61 228 obligation obligation NOUN issue-570 61 229 within within ADP issue-570 61 230 the the DET issue-570 61 231 timeframe timeframe NOUN issue-570 61 232 prescribed prescribe VERB issue-570 61 233 by by ADP issue-570 61 234 law law NOUN issue-570 61 235 , , PUNCT issue-570 61 236 such such ADJ issue-570 61 237 taxpayer taxpayer NOUN issue-570 61 238 is be AUX issue-570 61 239 liable liable ADJ issue-570 61 240 to to ADP issue-570 61 241 a a DET issue-570 61 242 fine fine NOUN issue-570 61 243 , , PUNCT issue-570 61 244 etc etc X issue-570 61 245 . . X issue-570 62 1 ( ( PUNCT issue-570 62 2 podatkovyi podatkovyi NOUN issue-570 62 3 kodeks kodek VERB issue-570 62 4 ukrainy ukrainy ADJ issue-570 62 5 ) ) PUNCT issue-570 62 6 . . PUNCT issue-570 63 1 the the DET issue-570 63 2 next next ADJ issue-570 63 3 group group NOUN issue-570 63 4 of of ADP issue-570 63 5 offenses offense NOUN issue-570 63 6 is be AUX issue-570 63 7 crimes crime NOUN issue-570 63 8 , , PUNCT issue-570 63 9 that that ADV issue-570 63 10 is is ADV issue-570 63 11 , , PUNCT issue-570 63 12 socially socially ADV issue-570 63 13 dangerous dangerous ADJ issue-570 63 14 culpable culpable ADJ issue-570 63 15 acts act NOUN issue-570 63 16 , , PUNCT issue-570 63 17 which which PRON issue-570 63 18 entail entail VERB issue-570 63 19 a a DET issue-570 63 20 criminal criminal ADJ issue-570 63 21 liability liability NOUN issue-570 63 22 ( ( PUNCT issue-570 63 23 kryminalnyi kryminalnyi NOUN issue-570 63 24 kodeks kodek VERB issue-570 63 25 ukrainy ukrainy NOUN issue-570 63 26 ) ) PUNCT issue-570 63 27 . . PUNCT issue-570 64 1 a a DET issue-570 64 2 key key ADJ issue-570 64 3 feature feature NOUN issue-570 64 4 of of ADP issue-570 64 5 criminal criminal ADJ issue-570 64 6 offenses offense NOUN issue-570 64 7 is be AUX issue-570 64 8 a a DET issue-570 64 9 significant significant ADJ issue-570 64 10 degree degree NOUN issue-570 64 11 of of ADP issue-570 64 12 their their PRON issue-570 64 13 public public ADJ issue-570 64 14 danger danger NOUN issue-570 64 15 , , PUNCT issue-570 64 16 in in ADP issue-570 64 17 other other ADJ issue-570 64 18 words word NOUN issue-570 64 19 , , PUNCT issue-570 64 20 the the DET issue-570 64 21 high high ADJ issue-570 64 22 level level NOUN issue-570 64 23 of of ADP issue-570 64 24 harm harm NOUN issue-570 64 25 inflicted inflict VERB issue-570 64 26 on on ADP issue-570 64 27 society society NOUN issue-570 64 28 in in ADP issue-570 64 29 connection connection NOUN issue-570 64 30 with with ADP issue-570 64 31 their their PRON issue-570 64 32 commission commission NOUN issue-570 64 33 . . PUNCT issue-570 65 1 this this DET issue-570 65 2 factor factor NOUN issue-570 65 3 determines determine VERB issue-570 65 4 much much ADV issue-570 65 5 more more ADV issue-570 65 6 severe severe ADJ issue-570 65 7 legal legal ADJ issue-570 65 8 responsibility responsibility NOUN issue-570 65 9 for for ADP issue-570 65 10 this this DET issue-570 65 11 type type NOUN issue-570 65 12 of of ADP issue-570 65 13 offense offense NOUN issue-570 65 14 than than ADP issue-570 65 15 for for ADP issue-570 65 16 administrative administrative ADJ issue-570 65 17 ones one NOUN issue-570 65 18 . . PUNCT issue-570 66 1 the the DET issue-570 66 2 list list NOUN issue-570 66 3 of of ADP issue-570 66 4 criminal criminal ADJ issue-570 66 5 acts act NOUN issue-570 66 6 in in ADP issue-570 66 7 the the DET issue-570 66 8 financial financial ADJ issue-570 66 9 sphere sphere NOUN issue-570 66 10 and and CCONJ issue-570 66 11 certain certain ADJ issue-570 66 12 aspects aspect NOUN issue-570 66 13 of of ADP issue-570 66 14 liability liability NOUN issue-570 66 15 for for ADP issue-570 66 16 them they PRON issue-570 66 17 are be AUX issue-570 66 18 presented present VERB issue-570 66 19 in in ADP issue-570 66 20 the the DET issue-570 66 21 provisions provision NOUN issue-570 66 22 of of ADP issue-570 66 23 the the DET issue-570 66 24 criminal criminal ADJ issue-570 66 25 code code NOUN issue-570 66 26 of of ADP issue-570 66 27 ukraine ukraine PROPN issue-570 66 28 ( ( PUNCT issue-570 66 29 hereinafter hereinafter NOUN issue-570 66 30 – – PUNCT issue-570 66 31 the the DET issue-570 66 32 ccu ccu PROPN issue-570 66 33 ) ) PUNCT issue-570 66 34 . . PUNCT issue-570 67 1 thus thus ADV issue-570 67 2 , , PUNCT issue-570 67 3 a a DET issue-570 67 4 vivid vivid ADJ issue-570 67 5 example example NOUN issue-570 67 6 of of ADP issue-570 67 7 a a DET issue-570 67 8 financial financial ADJ issue-570 67 9 crime crime NOUN issue-570 67 10 is be AUX issue-570 67 11 the the DET issue-570 67 12 legalization legalization NOUN issue-570 67 13 of of ADP issue-570 67 14 proceeds proceed NOUN issue-570 67 15 from from ADP issue-570 67 16 crime crime NOUN issue-570 67 17 , , PUNCT issue-570 67 18 as as SCONJ issue-570 67 19 provided provide VERB issue-570 67 20 for for ADP issue-570 67 21 in in ADP issue-570 67 22 article article NOUN issue-570 67 23 209 209 NUM issue-570 67 24 of of ADP issue-570 67 25 the the DET issue-570 67 26 ccu ccu PROPN issue-570 67 27 , , PUNCT issue-570 67 28 that that ADV issue-570 67 29 is is ADV issue-570 67 30 , , PUNCT issue-570 67 31 the the DET issue-570 67 32 commission commission NOUN issue-570 67 33 of of ADP issue-570 67 34 a a DET issue-570 67 35 financial financial ADJ issue-570 67 36 transaction transaction NOUN issue-570 67 37 or or CCONJ issue-570 67 38 transaction transaction NOUN issue-570 67 39 involving involve VERB issue-570 67 40 monetary monetary ADJ issue-570 67 41 or or CCONJ issue-570 67 42 other other ADJ issue-570 67 43 assets asset NOUN issue-570 67 44 gained gain VERB issue-570 67 45 from from ADP issue-570 67 46 the the DET issue-570 67 47 commission commission NOUN issue-570 67 48 of of ADP issue-570 67 49 a a DET issue-570 67 50 socially socially ADV issue-570 67 51 dangerous dangerous ADJ issue-570 67 52 unlawful unlawful ADJ issue-570 67 53 act act NOUN issue-570 67 54 preceding precede VERB issue-570 67 55 the the DET issue-570 67 56 legalization legalization NOUN issue-570 67 57 ( ( PUNCT issue-570 67 58 laundering laundering NOUN issue-570 67 59 ) ) PUNCT issue-570 67 60 of of ADP issue-570 67 61 proceeds proceed NOUN issue-570 67 62 , , PUNCT issue-570 67 63 baltic baltic ADJ issue-570 67 64 journal journal NOUN issue-570 67 65 of of ADP issue-570 67 66 economic economic ADJ issue-570 67 67 studies study NOUN issue-570 67 68 279 279 NUM issue-570 67 69 vol vol NOUN issue-570 67 70 . . PROPN issue-570 68 1 4 4 NUM issue-570 68 2 , , PUNCT issue-570 68 3 no no INTJ issue-570 68 4 . . NOUN issue-570 68 5 5 5 NUM issue-570 68 6 , , PUNCT issue-570 68 7 2018 2018 NUM issue-570 68 8 as as ADV issue-570 68 9 well well ADV issue-570 68 10 as as ADP issue-570 68 11 the the DET issue-570 68 12 commission commission NOUN issue-570 68 13 of of ADP issue-570 68 14 actions action NOUN issue-570 68 15 aimed aim VERB issue-570 68 16 at at ADP issue-570 68 17 concealing conceal VERB issue-570 68 18 or or CCONJ issue-570 68 19 disguising disguise VERB issue-570 68 20 the the DET issue-570 68 21 illegal illegal ADJ issue-570 68 22 origin origin NOUN issue-570 68 23 of of ADP issue-570 68 24 such such ADJ issue-570 68 25 monetary monetary ADJ issue-570 68 26 or or CCONJ issue-570 68 27 other other ADJ issue-570 68 28 assets asset NOUN issue-570 68 29 or or CCONJ issue-570 68 30 possession possession NOUN issue-570 68 31 thereof thereof ADV issue-570 68 32 , , PUNCT issue-570 68 33 rights right NOUN issue-570 68 34 to to ADP issue-570 68 35 such such ADJ issue-570 68 36 monetary monetary ADJ issue-570 68 37 or or CCONJ issue-570 68 38 other other ADJ issue-570 68 39 assets asset NOUN issue-570 68 40 , , PUNCT issue-570 68 41 sources source NOUN issue-570 68 42 of of ADP issue-570 68 43 their their PRON issue-570 68 44 origin origin NOUN issue-570 68 45 , , PUNCT issue-570 68 46 location location NOUN issue-570 68 47 , , PUNCT issue-570 68 48 movement movement NOUN issue-570 68 49 , , PUNCT issue-570 68 50 change change NOUN issue-570 68 51 in in ADP issue-570 68 52 their their PRON issue-570 68 53 form form NOUN issue-570 68 54 ( ( PUNCT issue-570 68 55 conversion conversion NOUN issue-570 68 56 ) ) PUNCT issue-570 68 57 , , PUNCT issue-570 68 58 as as ADV issue-570 68 59 well well ADV issue-570 68 60 as as ADP issue-570 68 61 acquisition acquisition NOUN issue-570 68 62 , , PUNCT issue-570 68 63 possession possession NOUN issue-570 68 64 or or CCONJ issue-570 68 65 use use NOUN issue-570 68 66 of of ADP issue-570 68 67 monetary monetary ADJ issue-570 68 68 or or CCONJ issue-570 68 69 other other ADJ issue-570 68 70 assets asset NOUN issue-570 68 71 gained gain VERB issue-570 68 72 from from ADP issue-570 68 73 the the DET issue-570 68 74 commission commission NOUN issue-570 68 75 of of ADP issue-570 68 76 a a DET issue-570 68 77 socially socially ADV issue-570 68 78 dangerous dangerous ADJ issue-570 68 79 unlawful unlawful ADJ issue-570 68 80 act act NOUN issue-570 68 81 preceding precede VERB issue-570 68 82 the the DET issue-570 68 83 legalization legalization NOUN issue-570 68 84 ( ( PUNCT issue-570 68 85 laundering laundering NOUN issue-570 68 86 ) ) PUNCT issue-570 68 87 of of ADP issue-570 68 88 proceeds proceed NOUN issue-570 68 89 . . PUNCT issue-570 69 1 liability liability NOUN issue-570 69 2 for for ADP issue-570 69 3 such such DET issue-570 69 4 an an DET issue-570 69 5 act act NOUN issue-570 69 6 shall shall AUX issue-570 69 7 be be AUX issue-570 69 8 the the DET issue-570 69 9 restraint restraint NOUN issue-570 69 10 of of ADP issue-570 69 11 liberty liberty NOUN issue-570 69 12 for for ADP issue-570 69 13 a a DET issue-570 69 14 term term NOUN issue-570 69 15 of of ADP issue-570 69 16 three three NUM issue-570 69 17 to to PART issue-570 69 18 six six NUM issue-570 69 19 years year NOUN issue-570 69 20 with with ADP issue-570 69 21 the the DET issue-570 69 22 deprivation deprivation NOUN issue-570 69 23 of of ADP issue-570 69 24 the the DET issue-570 69 25 right right NOUN issue-570 69 26 to to PART issue-570 69 27 occupy occupy VERB issue-570 69 28 certain certain ADJ issue-570 69 29 positions position NOUN issue-570 69 30 or or CCONJ issue-570 69 31 engage engage VERB issue-570 69 32 in in ADP issue-570 69 33 certain certain ADJ issue-570 69 34 activities activity NOUN issue-570 69 35 for for ADP issue-570 69 36 up up ADP issue-570 69 37 to to PART issue-570 69 38 two two NUM issue-570 69 39 years year NOUN issue-570 69 40 with with ADP issue-570 69 41 forfeiture forfeiture NOUN issue-570 69 42 of of ADP issue-570 69 43 property property NOUN issue-570 69 44 ( ( PUNCT issue-570 69 45 kryminalnyi kryminalnyi NOUN issue-570 69 46 kodeks kodek VERB issue-570 69 47 ukrainy ukrainy NOUN issue-570 69 48 ) ) PUNCT issue-570 69 49 . . PUNCT issue-570 70 1 furthermore furthermore ADV issue-570 70 2 , , PUNCT issue-570 70 3 article article NOUN issue-570 70 4 210 210 NUM issue-570 70 5 of of ADP issue-570 70 6 the the DET issue-570 70 7 criminal criminal ADJ issue-570 70 8 code code NOUN issue-570 70 9 provides provide VERB issue-570 70 10 for for ADP issue-570 70 11 liability liability NOUN issue-570 70 12 for for ADP issue-570 70 13 use use NOUN issue-570 70 14 of of ADP issue-570 70 15 budget budget NOUN issue-570 70 16 funds fund NOUN issue-570 70 17 contrary contrary ADJ issue-570 70 18 to to ADP issue-570 70 19 their their PRON issue-570 70 20 target target NOUN issue-570 70 21 allocation allocation NOUN issue-570 70 22 , , PUNCT issue-570 70 23 budget budget NOUN issue-570 70 24 expenditures expenditure NOUN issue-570 70 25 or or CCONJ issue-570 70 26 granting granting NOUN issue-570 70 27 of of ADP issue-570 70 28 credits credit NOUN issue-570 70 29 from from ADP issue-570 70 30 the the DET issue-570 70 31 budget budget NOUN issue-570 70 32 without without ADP issue-570 70 33 established establish VERB issue-570 70 34 budget budget NOUN issue-570 70 35 appropriations appropriation NOUN issue-570 70 36 or or CCONJ issue-570 70 37 exceeding exceed VERB issue-570 70 38 approved approved ADJ issue-570 70 39 expenditure expenditure NOUN issue-570 70 40 limits limit NOUN issue-570 70 41 ; ; PUNCT issue-570 70 42 as as ADV issue-570 70 43 well well ADV issue-570 70 44 as as SCONJ issue-570 70 45 article article NOUN issue-570 70 46 211 211 NUM issue-570 70 47 provides provide VERB issue-570 70 48 for for ADP issue-570 70 49 liability liability NOUN issue-570 70 50 for for ADP issue-570 70 51 publication publication NOUN issue-570 70 52 of of ADP issue-570 70 53 legal legal ADJ issue-570 70 54 regulations regulation NOUN issue-570 70 55 that that PRON issue-570 70 56 reduce reduce VERB issue-570 70 57 budget budget NOUN issue-570 70 58 revenues revenue NOUN issue-570 70 59 or or CCONJ issue-570 70 60 increase increase VERB issue-570 70 61 budget budget NOUN issue-570 70 62 expenditures expenditure NOUN issue-570 70 63 contrary contrary ADJ issue-570 70 64 to to ADP issue-570 70 65 the the DET issue-570 70 66 law law NOUN issue-570 70 67 . . PUNCT issue-570 71 1 liability liability NOUN issue-570 71 2 for for ADP issue-570 71 3 the the DET issue-570 71 4 latter latter ADJ issue-570 71 5 act act NOUN issue-570 71 6 shall shall AUX issue-570 71 7 be be AUX issue-570 71 8 an an DET issue-570 71 9 imposition imposition NOUN issue-570 71 10 of of ADP issue-570 71 11 a a DET issue-570 71 12 fine fine NOUN issue-570 71 13 of of ADP issue-570 71 14 hundred hundred NUM issue-570 71 15 to to PART issue-570 71 16 four four NUM issue-570 71 17 hundred hundred NUM issue-570 71 18 times time NOUN issue-570 71 19 minimum minimum ADJ issue-570 71 20 non non ADJ issue-570 71 21 - - ADJ issue-570 71 22 taxable taxable ADJ issue-570 71 23 incomes income NOUN issue-570 71 24 or or CCONJ issue-570 71 25 corrective corrective ADJ issue-570 71 26 labour labour NOUN issue-570 71 27 for for ADP issue-570 71 28 a a DET issue-570 71 29 term term NOUN issue-570 71 30 up up ADP issue-570 71 31 to to PART issue-570 71 32 two two NUM issue-570 71 33 years year NOUN issue-570 71 34 , , PUNCT issue-570 71 35 restraint restraint NOUN issue-570 71 36 of of ADP issue-570 71 37 liberty liberty NOUN issue-570 71 38 for for ADP issue-570 71 39 a a DET issue-570 71 40 term term NOUN issue-570 71 41 up up ADP issue-570 71 42 to to PART issue-570 71 43 five five NUM issue-570 71 44 years year NOUN issue-570 71 45 with with ADP issue-570 71 46 the the DET issue-570 71 47 deprivation deprivation NOUN issue-570 71 48 of of ADP issue-570 71 49 the the DET issue-570 71 50 right right NOUN issue-570 71 51 to to PART issue-570 71 52 occupy occupy VERB issue-570 71 53 certain certain ADJ issue-570 71 54 positions position NOUN issue-570 71 55 or or CCONJ issue-570 71 56 engage engage VERB issue-570 71 57 in in ADP issue-570 71 58 certain certain ADJ issue-570 71 59 activities activity NOUN issue-570 71 60 for for ADP issue-570 71 61 up up ADP issue-570 71 62 to to PART issue-570 71 63 three three NUM issue-570 71 64 years year NOUN issue-570 71 65 ( ( PUNCT issue-570 71 66 kryminalnyi kryminalnyi NOUN issue-570 71 67 kodeks kodek VERB issue-570 71 68 ukrainy ukrainy NOUN issue-570 71 69 ) ) PUNCT issue-570 71 70 . . PUNCT issue-570 72 1 therefore therefore ADV issue-570 72 2 , , PUNCT issue-570 72 3 the the DET issue-570 72 4 national national ADJ issue-570 72 5 model model NOUN issue-570 72 6 of of ADP issue-570 72 7 legal legal ADJ issue-570 72 8 regulation regulation NOUN issue-570 72 9 of of ADP issue-570 72 10 liability liability NOUN issue-570 72 11 for for ADP issue-570 72 12 offenses offense NOUN issue-570 72 13 in in ADP issue-570 72 14 the the DET issue-570 72 15 financial financial ADJ issue-570 72 16 sector sector NOUN issue-570 72 17 is be AUX issue-570 72 18 characterized characterize VERB issue-570 72 19 by by ADP issue-570 72 20 multi multi ADJ issue-570 72 21 - - ADJ issue-570 72 22 levelness levelness ADJ issue-570 72 23 and and CCONJ issue-570 72 24 varying vary VERB issue-570 72 25 degrees degree NOUN issue-570 72 26 of of ADP issue-570 72 27 severity severity NOUN issue-570 72 28 of of ADP issue-570 72 29 punishment punishment NOUN issue-570 72 30 . . PUNCT issue-570 73 1 however however ADV issue-570 73 2 , , PUNCT issue-570 73 3 in in ADP issue-570 73 4 foreign foreign ADJ issue-570 73 5 countries country NOUN issue-570 73 6 , , PUNCT issue-570 73 7 such such ADJ issue-570 73 8 as as ADP issue-570 73 9 the the DET issue-570 73 10 states state NOUN issue-570 73 11 of of ADP issue-570 73 12 the the DET issue-570 73 13 european european PROPN issue-570 73 14 union union PROPN issue-570 73 15 , , PUNCT issue-570 73 16 this this DET issue-570 73 17 issue issue NOUN issue-570 73 18 is be AUX issue-570 73 19 considered consider VERB issue-570 73 20 from from ADP issue-570 73 21 a a DET issue-570 73 22 somewhat somewhat ADV issue-570 73 23 different different ADJ issue-570 73 24 angle angle NOUN issue-570 73 25 . . PUNCT issue-570 74 1 for for ADP issue-570 74 2 example example NOUN issue-570 74 3 , , PUNCT issue-570 74 4 the the DET issue-570 74 5 analysis analysis NOUN issue-570 74 6 of of ADP issue-570 74 7 germany germany PROPN issue-570 74 8 ’s ’s PART issue-570 74 9 experience experience NOUN issue-570 74 10 as as ADP issue-570 74 11 one one NUM issue-570 74 12 of of ADP issue-570 74 13 the the DET issue-570 74 14 most most ADV issue-570 74 15 financially financially ADV issue-570 74 16 progressive progressive ADJ issue-570 74 17 countries country NOUN issue-570 74 18 to to ADP issue-570 74 19 date date NOUN issue-570 74 20 enables enable VERB issue-570 74 21 to to PART issue-570 74 22 conclude conclude VERB issue-570 74 23 that that SCONJ issue-570 74 24 the the DET issue-570 74 25 legal legal ADJ issue-570 74 26 system system NOUN issue-570 74 27 of of ADP issue-570 74 28 this this DET issue-570 74 29 country country NOUN issue-570 74 30 is be AUX issue-570 74 31 characterized characterize VERB issue-570 74 32 by by ADP issue-570 74 33 the the DET issue-570 74 34 division division NOUN issue-570 74 35 of of ADP issue-570 74 36 offenses offense NOUN issue-570 74 37 in in ADP issue-570 74 38 total total NOUN issue-570 74 39 . . PUNCT issue-570 75 1 in in ADP issue-570 75 2 particular particular ADJ issue-570 75 3 , , PUNCT issue-570 75 4 one one NUM issue-570 75 5 of of ADP issue-570 75 6 the the DET issue-570 75 7 types type NOUN issue-570 75 8 of of ADP issue-570 75 9 punishable punishable ADJ issue-570 75 10 criminal criminal ADJ issue-570 75 11 acts act NOUN issue-570 75 12 is be AUX issue-570 75 13 an an DET issue-570 75 14 administrative administrative ADJ issue-570 75 15 offense offense NOUN issue-570 75 16 ( ( PUNCT issue-570 75 17 administrative administrative ADJ issue-570 75 18 delinquency delinquency NOUN issue-570 75 19 ) ) PUNCT issue-570 75 20 . . PUNCT issue-570 76 1 however however ADV issue-570 76 2 , , PUNCT issue-570 76 3 the the DET issue-570 76 4 regulation regulation NOUN issue-570 76 5 of of ADP issue-570 76 6 liability liability NOUN issue-570 76 7 for for ADP issue-570 76 8 them they PRON issue-570 76 9 is be AUX issue-570 76 10 not not PART issue-570 76 11 separated separate VERB issue-570 76 12 from from ADP issue-570 76 13 the the DET issue-570 76 14 general general ADJ issue-570 76 15 provisions provision NOUN issue-570 76 16 of of ADP issue-570 76 17 criminal criminal ADJ issue-570 76 18 laws law NOUN issue-570 76 19 in in ADP issue-570 76 20 comparison comparison NOUN issue-570 76 21 with with ADP issue-570 76 22 ukrainian ukrainian ADJ issue-570 76 23 experience experience NOUN issue-570 76 24 . . PUNCT issue-570 77 1 for for ADP issue-570 77 2 example example NOUN issue-570 77 3 , , PUNCT issue-570 77 4 considering consider VERB issue-570 77 5 tax tax NOUN issue-570 77 6 violations violation NOUN issue-570 77 7 in in ADP issue-570 77 8 the the DET issue-570 77 9 financial financial ADJ issue-570 77 10 sphere sphere NOUN issue-570 77 11 , , PUNCT issue-570 77 12 the the DET issue-570 77 13 tax tax NOUN issue-570 77 14 code code NOUN issue-570 77 15 of of ADP issue-570 77 16 germany germany PROPN issue-570 77 17 , , PUNCT issue-570 77 18 promulgated promulgate VERB issue-570 77 19 on on ADP issue-570 77 20 october october PROPN issue-570 77 21 1 1 NUM issue-570 77 22 , , PUNCT issue-570 77 23 2002 2002 NUM issue-570 77 24 ( ( PUNCT issue-570 77 25 the the DET issue-570 77 26 fiscal fiscal ADJ issue-570 77 27 code code NOUN issue-570 77 28 of of ADP issue-570 77 29 germany germany PROPN issue-570 77 30 ) ) PUNCT issue-570 77 31 ( ( PUNCT issue-570 77 32 fiscal fiscal ADJ issue-570 77 33 code code NOUN issue-570 77 34 of of ADP issue-570 77 35 germany germany PROPN issue-570 77 36 in in ADP issue-570 77 37 the the DET issue-570 77 38 version version NOUN issue-570 77 39 promulgated promulgate VERB issue-570 77 40 on on ADP issue-570 77 41 1 1 NUM issue-570 77 42 october october PROPN issue-570 77 43 2002 2002 NUM issue-570 77 44 ) ) PUNCT issue-570 77 45 , , PUNCT issue-570 77 46 is be AUX issue-570 77 47 the the DET issue-570 77 48 most most ADV issue-570 77 49 important important ADJ issue-570 77 50 legislative legislative ADJ issue-570 77 51 act act NOUN issue-570 77 52 defining define VERB issue-570 77 53 the the DET issue-570 77 54 liability liability NOUN issue-570 77 55 for for ADP issue-570 77 56 tax tax NOUN issue-570 77 57 crimes crime NOUN issue-570 77 58 and and CCONJ issue-570 77 59 offenses offense NOUN issue-570 77 60 . . PUNCT issue-570 78 1 it it PRON issue-570 78 2 is be AUX issue-570 78 3 worth worth ADJ issue-570 78 4 noting note VERB issue-570 78 5 that that SCONJ issue-570 78 6 the the DET issue-570 78 7 german german ADJ issue-570 78 8 criminal criminal ADJ issue-570 78 9 code code NOUN issue-570 78 10 practically practically ADV issue-570 78 11 does do AUX issue-570 78 12 not not PART issue-570 78 13 contain contain VERB issue-570 78 14 rules rule NOUN issue-570 78 15 on on ADP issue-570 78 16 liability liability NOUN issue-570 78 17 for for ADP issue-570 78 18 tax tax NOUN issue-570 78 19 crimes crime NOUN issue-570 78 20 , , PUNCT issue-570 78 21 with with ADP issue-570 78 22 the the DET issue-570 78 23 exception exception NOUN issue-570 78 24 of of ADP issue-570 78 25 punishments punishment NOUN issue-570 78 26 for for ADP issue-570 78 27 falsifying falsify VERB issue-570 78 28 the the DET issue-570 78 29 signs sign NOUN issue-570 78 30 of of ADP issue-570 78 31 payment payment NOUN issue-570 78 32 of of ADP issue-570 78 33 customs custom NOUN issue-570 78 34 duties duty NOUN issue-570 78 35 and and CCONJ issue-570 78 36 disclosure disclosure NOUN issue-570 78 37 of of ADP issue-570 78 38 tax tax NOUN issue-570 78 39 secrecy secrecy NOUN issue-570 78 40 ( ( PUNCT issue-570 78 41 romanko romanko NOUN issue-570 78 42 ) ) PUNCT issue-570 78 43 . . PUNCT issue-570 79 1 in in ADP issue-570 79 2 the the DET issue-570 79 3 second second ADJ issue-570 79 4 subparagraph subparagraph NOUN issue-570 79 5 of of ADP issue-570 79 6 section section NOUN issue-570 79 7 369 369 NUM issue-570 79 8 of of ADP issue-570 79 9 the the DET issue-570 79 10 tax tax NOUN issue-570 79 11 code code NOUN issue-570 79 12 , , PUNCT issue-570 79 13 based base VERB issue-570 79 14 on on ADP issue-570 79 15 the the DET issue-570 79 16 principle principle NOUN issue-570 79 17 of of ADP issue-570 79 18 “ " PUNCT issue-570 79 19 lex lex PROPN issue-570 79 20 specialis specialis PROPN issue-570 79 21 derogat derogat VERB issue-570 79 22 generali generali PROPN issue-570 79 23 , , PUNCT issue-570 79 24 ” " PUNCT issue-570 79 25 in in ADP issue-570 79 26 other other ADJ issue-570 79 27 words word NOUN issue-570 79 28 , , PUNCT issue-570 79 29 the the DET issue-570 79 30 prevailing prevail VERB issue-570 79 31 application application NOUN issue-570 79 32 has have VERB issue-570 79 33 a a DET issue-570 79 34 special special ADJ issue-570 79 35 regulation regulation NOUN issue-570 79 36 of of ADP issue-570 79 37 the the DET issue-570 79 38 tax tax NOUN issue-570 79 39 code code NOUN issue-570 79 40 , , PUNCT issue-570 79 41 the the DET issue-570 79 42 issue issue NOUN issue-570 79 43 of of ADP issue-570 79 44 possible possible ADJ issue-570 79 45 competition competition NOUN issue-570 79 46 of of ADP issue-570 79 47 the the DET issue-570 79 48 criminal criminal ADJ issue-570 79 49 law law NOUN issue-570 79 50 of of ADP issue-570 79 51 the the DET issue-570 79 52 tax tax NOUN issue-570 79 53 code code NOUN issue-570 79 54 and and CCONJ issue-570 79 55 the the DET issue-570 79 56 criminal criminal ADJ issue-570 79 57 code code NOUN issue-570 79 58 of of ADP issue-570 79 59 the the DET issue-570 79 60 federal federal PROPN issue-570 79 61 republic republic PROPN issue-570 79 62 of of ADP issue-570 79 63 germany germany PROPN issue-570 79 64 is be AUX issue-570 79 65 allowed allow VERB issue-570 79 66 . . PUNCT issue-570 80 1 in in ADP issue-570 80 2 order order NOUN issue-570 80 3 to to PART issue-570 80 4 analyse analyse VERB issue-570 80 5 the the DET issue-570 80 6 specificities specificity NOUN issue-570 80 7 of of ADP issue-570 80 8 the the DET issue-570 80 9 delineation delineation NOUN issue-570 80 10 of of ADP issue-570 80 11 crimes crime NOUN issue-570 80 12 and and CCONJ issue-570 80 13 offenses offense NOUN issue-570 80 14 in in ADP issue-570 80 15 germany germany PROPN issue-570 80 16 ’s ’s PART issue-570 80 17 tax tax NOUN issue-570 80 18 legislation legislation NOUN issue-570 80 19 , , PUNCT issue-570 80 20 it it PRON issue-570 80 21 is be AUX issue-570 80 22 necessary necessary ADJ issue-570 80 23 to to PART issue-570 80 24 define define VERB issue-570 80 25 the the DET issue-570 80 26 valid valid ADJ issue-570 80 27 concepts concept NOUN issue-570 80 28 and and CCONJ issue-570 80 29 features feature NOUN issue-570 80 30 of of ADP issue-570 80 31 the the DET issue-570 80 32 crimes crime NOUN issue-570 80 33 in in ADP issue-570 80 34 the the DET issue-570 80 35 country country NOUN issue-570 80 36 . . PUNCT issue-570 81 1 the the DET issue-570 81 2 criminal criminal ADJ issue-570 81 3 code code NOUN issue-570 81 4 of of ADP issue-570 81 5 the the DET issue-570 81 6 federal federal PROPN issue-570 81 7 republic republic PROPN issue-570 81 8 of of ADP issue-570 81 9 germany germany PROPN issue-570 81 10 of of ADP issue-570 81 11 november november PROPN issue-570 81 12 13 13 NUM issue-570 81 13 , , PUNCT issue-570 81 14 1998 1998 NUM issue-570 81 15 , , PUNCT issue-570 81 16 provides provide VERB issue-570 81 17 for for ADP issue-570 81 18 a a DET issue-570 81 19 formal formal ADJ issue-570 81 20 definition definition NOUN issue-570 81 21 of of ADP issue-570 81 22 a a DET issue-570 81 23 crime crime NOUN issue-570 81 24 . . PUNCT issue-570 82 1 in in ADP issue-570 82 2 accordance accordance NOUN issue-570 82 3 with with ADP issue-570 82 4 section section NOUN issue-570 82 5 11 11 NUM issue-570 82 6 of of ADP issue-570 82 7 this this DET issue-570 82 8 law law NOUN issue-570 82 9 , , PUNCT issue-570 82 10 ‘ ' PUNCT issue-570 82 11 unlawful unlawful ADJ issue-570 82 12 act act NOUN issue-570 82 13 ’ ' PUNCT issue-570 82 14 means mean VERB issue-570 82 15 an an DET issue-570 82 16 act act NOUN issue-570 82 17 that that PRON issue-570 82 18 fulfils fulfil VERB issue-570 82 19 all all DET issue-570 82 20 the the DET issue-570 82 21 elements element NOUN issue-570 82 22 of of ADP issue-570 82 23 a a DET issue-570 82 24 criminal criminal ADJ issue-570 82 25 provision provision NOUN issue-570 82 26 ( ( PUNCT issue-570 82 27 kryminalnyi kryminalnyi PROPN issue-570 82 28 kodeks kodeks PROPN issue-570 82 29 frn frn PROPN issue-570 82 30 ) ) PUNCT issue-570 82 31 . . PUNCT issue-570 83 1 unlawfulness unlawfulness NOUN issue-570 83 2 is be AUX issue-570 83 3 understood understand VERB issue-570 83 4 as as ADP issue-570 83 5 an an DET issue-570 83 6 act act NOUN issue-570 83 7 contradicting contradict VERB issue-570 83 8 to to ADP issue-570 83 9 the the DET issue-570 83 10 legal legal ADJ issue-570 83 11 order order NOUN issue-570 83 12 in in ADP issue-570 83 13 general general ADJ issue-570 83 14 , , PUNCT issue-570 83 15 that that ADV issue-570 83 16 is is ADV issue-570 83 17 , , PUNCT issue-570 83 18 an an DET issue-570 83 19 act act NOUN issue-570 83 20 must must AUX issue-570 83 21 involve involve VERB issue-570 83 22 the the DET issue-570 83 23 statutory statutory ADJ issue-570 83 24 structure structure NOUN issue-570 83 25 of of ADP issue-570 83 26 a a DET issue-570 83 27 criminal criminal ADJ issue-570 83 28 act act NOUN issue-570 83 29 or or CCONJ issue-570 83 30 violation violation NOUN issue-570 83 31 of of ADP issue-570 83 32 public public ADJ issue-570 83 33 order order NOUN issue-570 83 34 ( ( PUNCT issue-570 83 35 yermolova yermolova PROPN issue-570 83 36 , , PUNCT issue-570 83 37 serebrenikova serebrenikova VERB issue-570 83 38 , , PUNCT issue-570 83 39 2008 2008 NUM issue-570 83 40 ; ; PUNCT issue-570 83 41 vaskevich vaskevich NOUN issue-570 83 42 ) ) PUNCT issue-570 83 43 . . PUNCT issue-570 84 1 most most ADJ issue-570 84 2 legislative legislative ADJ issue-570 84 3 acts act NOUN issue-570 84 4 in in ADP issue-570 84 5 germany germany PROPN issue-570 84 6 are be AUX issue-570 84 7 focused focus VERB issue-570 84 8 on on ADP issue-570 84 9 the the DET issue-570 84 10 regulation regulation NOUN issue-570 84 11 of of ADP issue-570 84 12 financial financial ADJ issue-570 84 13 offenses offense NOUN issue-570 84 14 related relate VERB issue-570 84 15 to to ADP issue-570 84 16 money money NOUN issue-570 84 17 laundering laundering NOUN issue-570 84 18 . . PUNCT issue-570 85 1 in in ADP issue-570 85 2 particular particular ADJ issue-570 85 3 , , PUNCT issue-570 85 4 the the DET issue-570 85 5 provisions provision NOUN issue-570 85 6 of of ADP issue-570 85 7 the the DET issue-570 85 8 money money NOUN issue-570 85 9 laundering launder VERB issue-570 85 10 act act NOUN issue-570 85 11 of of ADP issue-570 85 12 1993 1993 NUM issue-570 85 13 established establish VERB issue-570 85 14 the the DET issue-570 85 15 legal legal ADJ issue-570 85 16 basis basis NOUN issue-570 85 17 for for ADP issue-570 85 18 the the DET issue-570 85 19 national national ADJ issue-570 85 20 system system NOUN issue-570 85 21 for for ADP issue-570 85 22 counteracting counteract VERB issue-570 85 23 this this DET issue-570 85 24 group group NOUN issue-570 85 25 of of ADP issue-570 85 26 offenses offense NOUN issue-570 85 27 . . PUNCT issue-570 86 1 in in ADP issue-570 86 2 addition addition NOUN issue-570 86 3 , , PUNCT issue-570 86 4 this this DET issue-570 86 5 legal legal ADJ issue-570 86 6 regulation regulation NOUN issue-570 86 7 defined define VERB issue-570 86 8 the the DET issue-570 86 9 list list NOUN issue-570 86 10 of of ADP issue-570 86 11 participants participant NOUN issue-570 86 12 of of ADP issue-570 86 13 the the DET issue-570 86 14 system system NOUN issue-570 86 15 of of ADP issue-570 86 16 financial financial ADJ issue-570 86 17 monitoring monitoring NOUN issue-570 86 18 , , PUNCT issue-570 86 19 outlined outline VERB issue-570 86 20 the the DET issue-570 86 21 scope scope NOUN issue-570 86 22 of of ADP issue-570 86 23 obligations obligation NOUN issue-570 86 24 of of ADP issue-570 86 25 the the DET issue-570 86 26 subjects subject NOUN issue-570 86 27 of of ADP issue-570 86 28 financial financial ADJ issue-570 86 29 monitoring monitoring NOUN issue-570 86 30 , , PUNCT issue-570 86 31 and and CCONJ issue-570 86 32 provided provide VERB issue-570 86 33 for for ADP issue-570 86 34 sanctions sanction NOUN issue-570 86 35 for for ADP issue-570 86 36 failure failure NOUN issue-570 86 37 to to PART issue-570 86 38 meet meet VERB issue-570 86 39 requirements requirement NOUN issue-570 86 40 for for ADP issue-570 86 41 client client NOUN issue-570 86 42 identification identification NOUN issue-570 86 43 , , PUNCT issue-570 86 44 collection collection NOUN issue-570 86 45 , , PUNCT issue-570 86 46 storage storage NOUN issue-570 86 47 , , PUNCT issue-570 86 48 and and CCONJ issue-570 86 49 transmission transmission NOUN issue-570 86 50 of of ADP issue-570 86 51 information information NOUN issue-570 86 52 to to ADP issue-570 86 53 controlling control VERB issue-570 86 54 bodies body NOUN issue-570 86 55 ( ( PUNCT issue-570 86 56 gesetz gesetz VERB issue-570 86 57 uber uber ADJ issue-570 86 58 das das PROPN issue-570 86 59 aufspuren aufspuren PROPN issue-570 86 60 von von PROPN issue-570 86 61 gewinnen gewinnen PROPN issue-570 86 62 aus aus PROPN issue-570 86 63 schweren schweren PROPN issue-570 86 64 straftaten straftaten PROPN issue-570 86 65 – – PUNCT issue-570 86 66 geldwachegesetz geldwachegesetz VERB issue-570 86 67 ; ; PUNCT issue-570 86 68 symovian symovian NOUN issue-570 86 69 , , PUNCT issue-570 86 70 2011 2011 NUM issue-570 86 71 ) ) PUNCT issue-570 86 72 . . PUNCT issue-570 87 1 furthermore furthermore ADV issue-570 87 2 , , PUNCT issue-570 87 3 the the DET issue-570 87 4 provisions provision NOUN issue-570 87 5 of of ADP issue-570 87 6 the the DET issue-570 87 7 german german ADJ issue-570 87 8 criminal criminal ADJ issue-570 87 9 code code NOUN issue-570 87 10 convey convey VERB issue-570 87 11 legal legal ADJ issue-570 87 12 regulation regulation NOUN issue-570 87 13 of of ADP issue-570 87 14 liability liability NOUN issue-570 87 15 for for ADP issue-570 87 16 “ " PUNCT issue-570 87 17 money money NOUN issue-570 87 18 laundering laundering NOUN issue-570 87 19 . . PUNCT issue-570 87 20 ” " PUNCT issue-570 88 1 the the DET issue-570 88 2 most most ADV issue-570 88 3 severe severe ADJ issue-570 88 4 punishment punishment NOUN issue-570 88 5 for for ADP issue-570 88 6 the the DET issue-570 88 7 specified specify VERB issue-570 88 8 offense offense NOUN issue-570 88 9 is be AUX issue-570 88 10 the the DET issue-570 88 11 restraint restraint NOUN issue-570 88 12 of of ADP issue-570 88 13 liberty liberty NOUN issue-570 88 14 for for ADP issue-570 88 15 a a DET issue-570 88 16 term term NOUN issue-570 88 17 of of ADP issue-570 88 18 up up ADP issue-570 88 19 to to PART issue-570 88 20 10 10 NUM issue-570 88 21 years year NOUN issue-570 88 22 . . PUNCT issue-570 89 1 however however ADV issue-570 89 2 , , PUNCT issue-570 89 3 in in ADP issue-570 89 4 some some DET issue-570 89 5 confluence confluence NOUN issue-570 89 6 of of ADP issue-570 89 7 circumstances circumstance NOUN issue-570 89 8 , , PUNCT issue-570 89 9 the the DET issue-570 89 10 punishment punishment NOUN issue-570 89 11 shall shall AUX issue-570 89 12 not not PART issue-570 89 13 be be AUX issue-570 89 14 at at ADV issue-570 89 15 all all ADV issue-570 89 16 . . PUNCT issue-570 90 1 sanctions sanction NOUN issue-570 90 2 are be AUX issue-570 90 3 not not PART issue-570 90 4 imposed impose VERB issue-570 90 5 if if SCONJ issue-570 90 6 a a DET issue-570 90 7 person person NOUN issue-570 90 8 voluntarily voluntarily ADV issue-570 90 9 reports report VERB issue-570 90 10 to to ADP issue-570 90 11 the the DET issue-570 90 12 relevant relevant ADJ issue-570 90 13 authorities authority NOUN issue-570 90 14 about about ADP issue-570 90 15 the the DET issue-570 90 16 crime crime NOUN issue-570 90 17 . . PUNCT issue-570 91 1 in in ADP issue-570 91 2 addition addition NOUN issue-570 91 3 to to ADP issue-570 91 4 sanctions sanction NOUN issue-570 91 5 for for ADP issue-570 91 6 the the DET issue-570 91 7 legalization legalization NOUN issue-570 91 8 of of ADP issue-570 91 9 criminal criminal ADJ issue-570 91 10 incomes income NOUN issue-570 91 11 , , PUNCT issue-570 91 12 the the DET issue-570 91 13 code code NOUN issue-570 91 14 has have AUX issue-570 91 15 established establish VERB issue-570 91 16 a a DET issue-570 91 17 list list NOUN issue-570 91 18 of of ADP issue-570 91 19 crimes crime NOUN issue-570 91 20 predicate predicate NOUN issue-570 91 21 to to ADP issue-570 91 22 laundering laundering NOUN issue-570 91 23 . . PUNCT issue-570 92 1 in in ADP issue-570 92 2 accordance accordance NOUN issue-570 92 3 with with ADP issue-570 92 4 section section NOUN issue-570 92 5 12 12 NUM issue-570 92 6 of of ADP issue-570 92 7 the the DET issue-570 92 8 german german ADJ issue-570 92 9 criminal criminal ADJ issue-570 92 10 code code NOUN issue-570 92 11 , , PUNCT issue-570 92 12 all all DET issue-570 92 13 legal legal ADJ issue-570 92 14 offenses offense NOUN issue-570 92 15 punishable punishable ADJ issue-570 92 16 by by ADP issue-570 92 17 imprisonment imprisonment NOUN issue-570 92 18 for for ADP issue-570 92 19 one one NUM issue-570 92 20 year year NOUN issue-570 92 21 and and CCONJ issue-570 92 22 more more ADJ issue-570 92 23 may may AUX issue-570 92 24 be be AUX issue-570 92 25 “ " PUNCT issue-570 92 26 precedes precede NOUN issue-570 92 27 ” " PUNCT issue-570 92 28 of of ADP issue-570 92 29 the the DET issue-570 92 30 legalization legalization NOUN issue-570 92 31 . . PUNCT issue-570 93 1 among among ADP issue-570 93 2 the the DET issue-570 93 3 less less ADV issue-570 93 4 serious serious ADJ issue-570 93 5 crimes crime NOUN issue-570 93 6 in in ADP issue-570 93 7 this this DET issue-570 93 8 list list NOUN issue-570 93 9 are be AUX issue-570 93 10 the the DET issue-570 93 11 following follow VERB issue-570 93 12 violations violation NOUN issue-570 93 13 : : PUNCT issue-570 93 14 bribe bribe NOUN issue-570 93 15 - - PUNCT issue-570 93 16 taking taking NOUN issue-570 93 17 , , PUNCT issue-570 93 18 bribery bribery NOUN issue-570 93 19 , , PUNCT issue-570 93 20 extortion extortion NOUN issue-570 93 21 , , PUNCT issue-570 93 22 trafficking traffic VERB issue-570 93 23 in in ADP issue-570 93 24 persons person NOUN issue-570 93 25 , , PUNCT issue-570 93 26 pimping pimping NOUN issue-570 93 27 , , PUNCT issue-570 93 28 theft theft NOUN issue-570 93 29 , , PUNCT issue-570 93 30 misappropriation misappropriation NOUN issue-570 93 31 , , PUNCT issue-570 93 32 fraud fraud NOUN issue-570 93 33 , , PUNCT issue-570 93 34 forgery forgery NOUN issue-570 93 35 of of ADP issue-570 93 36 documents document NOUN issue-570 93 37 , , PUNCT issue-570 93 38 gambling gamble VERB issue-570 93 39 without without ADP issue-570 93 40 appropriate appropriate ADJ issue-570 93 41 permits permit NOUN issue-570 93 42 and and CCONJ issue-570 93 43 a a DET issue-570 93 44 number number NOUN issue-570 93 45 of of ADP issue-570 93 46 other other ADJ issue-570 93 47 offenses offense NOUN issue-570 93 48 ( ( PUNCT issue-570 93 49 symovian symovian NOUN issue-570 93 50 , , PUNCT issue-570 93 51 2011 2011 NUM issue-570 93 52 ) ) PUNCT issue-570 93 53 . . PUNCT issue-570 94 1 next next ADV issue-570 94 2 , , PUNCT issue-570 94 3 the the DET issue-570 94 4 experience experience NOUN issue-570 94 5 of of ADP issue-570 94 6 france france PROPN issue-570 94 7 regarding regard VERB issue-570 94 8 the the DET issue-570 94 9 legal legal ADJ issue-570 94 10 regulation regulation NOUN issue-570 94 11 of of ADP issue-570 94 12 liability liability NOUN issue-570 94 13 for for ADP issue-570 94 14 offenses offense NOUN issue-570 94 15 in in ADP issue-570 94 16 the the DET issue-570 94 17 financial financial ADJ issue-570 94 18 sector sector NOUN issue-570 94 19 is be AUX issue-570 94 20 worth worth ADJ issue-570 94 21 analysing analyse VERB issue-570 94 22 . . PUNCT issue-570 95 1 it it PRON issue-570 95 2 should should AUX issue-570 95 3 be be AUX issue-570 95 4 noted note VERB issue-570 95 5 that that SCONJ issue-570 95 6 the the DET issue-570 95 7 unlawful unlawful ADJ issue-570 95 8 acts act NOUN issue-570 95 9 in in ADP issue-570 95 10 this this DET issue-570 95 11 state state NOUN issue-570 95 12 are be AUX issue-570 95 13 classified classify VERB issue-570 95 14 into into ADP issue-570 95 15 three three NUM issue-570 95 16 types type NOUN issue-570 95 17 , , PUNCT issue-570 95 18 such such ADJ issue-570 95 19 as as ADP issue-570 95 20 crimes crime NOUN issue-570 95 21 , , PUNCT issue-570 95 22 misdemeanours misdemeanour NOUN issue-570 95 23 , , PUNCT issue-570 95 24 and and CCONJ issue-570 95 25 felonies felony NOUN issue-570 95 26 ( ( PUNCT issue-570 95 27 symovian symovian NOUN issue-570 95 28 , , PUNCT issue-570 95 29 2011 2011 NUM issue-570 95 30 ) ) PUNCT issue-570 95 31 . . PUNCT issue-570 96 1 furthermore furthermore ADV issue-570 96 2 , , PUNCT issue-570 96 3 the the DET issue-570 96 4 french french ADJ issue-570 96 5 system system NOUN issue-570 96 6 of of ADP issue-570 96 7 legal legal ADJ issue-570 96 8 regulations regulation NOUN issue-570 96 9 , , PUNCT issue-570 96 10 provisions provision NOUN issue-570 96 11 regulating regulate VERB issue-570 96 12 liability liability NOUN issue-570 96 13 for for ADP issue-570 96 14 offenses offense NOUN issue-570 96 15 in in ADP issue-570 96 16 the the DET issue-570 96 17 financial financial ADJ issue-570 96 18 sphere sphere NOUN issue-570 96 19 is be AUX issue-570 96 20 quite quite ADV issue-570 96 21 extensive extensive ADJ issue-570 96 22 . . PUNCT issue-570 97 1 accordingly accordingly ADV issue-570 97 2 , , PUNCT issue-570 97 3 in in ADP issue-570 97 4 france france PROPN issue-570 97 5 , , PUNCT issue-570 97 6 articles article NOUN issue-570 97 7 baltic baltic PROPN issue-570 97 8 journal journal PROPN issue-570 97 9 of of ADP issue-570 97 10 economic economic ADJ issue-570 97 11 studies study NOUN issue-570 97 12 280 280 NUM issue-570 97 13 vol vol NOUN issue-570 97 14 . . PROPN issue-570 98 1 4 4 NUM issue-570 98 2 , , PUNCT issue-570 98 3 no no INTJ issue-570 98 4 . . NOUN issue-570 98 5 5 5 NUM issue-570 98 6 , , PUNCT issue-570 98 7 2018 2018 NUM issue-570 98 8 on on ADP issue-570 98 9 criminal criminal ADJ issue-570 98 10 liability liability NOUN issue-570 98 11 for for ADP issue-570 98 12 tax tax NOUN issue-570 98 13 evasion evasion NOUN issue-570 98 14 are be AUX issue-570 98 15 contained contain VERB issue-570 98 16 in in ADP issue-570 98 17 the the DET issue-570 98 18 tax tax NOUN issue-570 98 19 code code NOUN issue-570 98 20 of of ADP issue-570 98 21 1950 1950 NUM issue-570 98 22 ( ( PUNCT issue-570 98 23 articles article NOUN issue-570 98 24 1727 1727 NUM issue-570 98 25 - - SYM issue-570 98 26 1756 1756 NUM issue-570 98 27 ) ) PUNCT issue-570 98 28 . . PUNCT issue-570 99 1 however however ADV issue-570 99 2 , , PUNCT issue-570 99 3 the the DET issue-570 99 4 criminal criminal ADJ issue-570 99 5 code code NOUN issue-570 99 6 of of ADP issue-570 99 7 france france PROPN issue-570 99 8 of of ADP issue-570 99 9 1992 1992 NUM issue-570 99 10 does do AUX issue-570 99 11 not not PART issue-570 99 12 define define VERB issue-570 99 13 elements element NOUN issue-570 99 14 of of ADP issue-570 99 15 tax tax NOUN issue-570 99 16 crimes crime NOUN issue-570 99 17 ( ( PUNCT issue-570 99 18 kozochkin kozochkin X issue-570 99 19 , , PUNCT issue-570 99 20 2001 2001 NUM issue-570 99 21 ; ; PUNCT issue-570 99 22 salkazanov salkazanov VERB issue-570 99 23 , , PUNCT issue-570 99 24 2017 2017 NUM issue-570 99 25 ) ) PUNCT issue-570 99 26 . . PUNCT issue-570 100 1 the the DET issue-570 100 2 french french ADJ issue-570 100 3 tax tax NOUN issue-570 100 4 code code NOUN issue-570 100 5 defines define VERB issue-570 100 6 criminal criminal ADJ issue-570 100 7 offenses offense NOUN issue-570 100 8 , , PUNCT issue-570 100 9 as as ADP issue-570 100 10 : : PUNCT issue-570 100 11 non non ADJ issue-570 100 12 - - NOUN issue-570 100 13 submission submission NOUN issue-570 100 14 of of ADP issue-570 100 15 a a DET issue-570 100 16 declaration declaration NOUN issue-570 100 17 of of ADP issue-570 100 18 income income NOUN issue-570 100 19 or or CCONJ issue-570 100 20 a a DET issue-570 100 21 delay delay NOUN issue-570 100 22 in in ADP issue-570 100 23 its its PRON issue-570 100 24 submission submission NOUN issue-570 100 25 ( ( PUNCT issue-570 100 26 article article NOUN issue-570 100 27 1728 1728 NUM issue-570 100 28 ) ) PUNCT issue-570 100 29 ; ; PUNCT issue-570 100 30 provision provision NOUN issue-570 100 31 of of ADP issue-570 100 32 a a DET issue-570 100 33 knowingly knowingly ADV issue-570 100 34 false false ADJ issue-570 100 35 declaration declaration NOUN issue-570 100 36 ( ( PUNCT issue-570 100 37 article article NOUN issue-570 100 38 1729 1729 NUM issue-570 100 39 ) ) PUNCT issue-570 100 40 ; ; PUNCT issue-570 100 41 untimely untimely ADJ issue-570 100 42 payment payment NOUN issue-570 100 43 of of ADP issue-570 100 44 taxes taxis NOUN issue-570 100 45 ( ( PUNCT issue-570 100 46 articles article NOUN issue-570 100 47 7130 7130 NUM issue-570 100 48 - - SYM issue-570 100 49 7130 7130 NUM issue-570 100 50 b b NOUN issue-570 100 51 ) ) PUNCT issue-570 100 52 ; ; PUNCT issue-570 100 53 violation violation NOUN issue-570 100 54 of of ADP issue-570 100 55 the the DET issue-570 100 56 invoicing invoicing NOUN issue-570 100 57 rules rule NOUN issue-570 100 58 ( ( PUNCT issue-570 100 59 article article NOUN issue-570 100 60 1737 1737 NUM issue-570 100 61 ) ) PUNCT issue-570 100 62 ; ; PUNCT issue-570 100 63 failure failure NOUN issue-570 100 64 to to PART issue-570 100 65 declare declare VERB issue-570 100 66 or or CCONJ issue-570 100 67 pay pay VERB issue-570 100 68 tax tax NOUN issue-570 100 69 in in ADP issue-570 100 70 electronic electronic ADJ issue-570 100 71 form form NOUN issue-570 100 72 ( ( PUNCT issue-570 100 73 article article NOUN issue-570 100 74 1738 1738 NUM issue-570 100 75 ) ) PUNCT issue-570 100 76 and and CCONJ issue-570 100 77 other other ADJ issue-570 100 78 misdemeanours misdemeanour NOUN issue-570 100 79 . . PUNCT issue-570 101 1 the the DET issue-570 101 2 breach breach NOUN issue-570 101 3 of of ADP issue-570 101 4 the the DET issue-570 101 5 above above ADV issue-570 101 6 - - PUNCT issue-570 101 7 mentioned mention VERB issue-570 101 8 regulations regulation NOUN issue-570 101 9 shall shall AUX issue-570 101 10 be be AUX issue-570 101 11 punished punish VERB issue-570 101 12 by by ADP issue-570 101 13 either either PRON issue-570 101 14 fines fine NOUN issue-570 101 15 or or CCONJ issue-570 101 16 an an DET issue-570 101 17 increase increase NOUN issue-570 101 18 in in ADP issue-570 101 19 total total ADJ issue-570 101 20 tax tax NOUN issue-570 101 21 payable payable ADJ issue-570 101 22 ( ( PUNCT issue-570 101 23 salkazanov salkazanov VERB issue-570 101 24 , , PUNCT issue-570 101 25 2017 2017 NUM issue-570 101 26 ) ) PUNCT issue-570 101 27 . . PUNCT issue-570 102 1 it it PRON issue-570 102 2 should should AUX issue-570 102 3 be be AUX issue-570 102 4 noted note VERB issue-570 102 5 that that SCONJ issue-570 102 6 in in ADP issue-570 102 7 france france PROPN issue-570 102 8 a a DET issue-570 102 9 number number NOUN issue-570 102 10 of of ADP issue-570 102 11 specific specific ADJ issue-570 102 12 legislative legislative ADJ issue-570 102 13 acts act NOUN issue-570 102 14 provide provide VERB issue-570 102 15 for for ADP issue-570 102 16 liability liability NOUN issue-570 102 17 for for ADP issue-570 102 18 activities activity NOUN issue-570 102 19 aimed aim VERB issue-570 102 20 at at ADP issue-570 102 21 laundering launder VERB issue-570 102 22 the the DET issue-570 102 23 proceeds proceed NOUN issue-570 102 24 from from ADP issue-570 102 25 committing commit VERB issue-570 102 26 drug drug NOUN issue-570 102 27 - - PUNCT issue-570 102 28 related relate VERB issue-570 102 29 crimes crime NOUN issue-570 102 30 ( ( PUNCT issue-570 102 31 mezentseva mezentseva PROPN issue-570 102 32 , , PUNCT issue-570 102 33 2002 2002 NUM issue-570 102 34 ; ; PUNCT issue-570 102 35 romanko romanko PROPN issue-570 102 36 ) ) PUNCT issue-570 102 37 . . PUNCT issue-570 103 1 the the DET issue-570 103 2 institution institution NOUN issue-570 103 3 of of ADP issue-570 103 4 liability liability NOUN issue-570 103 5 for for ADP issue-570 103 6 financial financial ADJ issue-570 103 7 offenses offense NOUN issue-570 103 8 is be AUX issue-570 103 9 quite quite ADV issue-570 103 10 active active ADJ issue-570 103 11 in in ADP issue-570 103 12 spain spain PROPN issue-570 103 13 . . PUNCT issue-570 104 1 for for ADP issue-570 104 2 example example NOUN issue-570 104 3 , , PUNCT issue-570 104 4 in in ADP issue-570 104 5 the the DET issue-570 104 6 criminal criminal ADJ issue-570 104 7 code code NOUN issue-570 104 8 of of ADP issue-570 104 9 this this DET issue-570 104 10 state state NOUN issue-570 104 11 , , PUNCT issue-570 104 12 many many ADJ issue-570 104 13 articles article NOUN issue-570 104 14 impose impose VERB issue-570 104 15 sanctions sanction NOUN issue-570 104 16 on on ADP issue-570 104 17 certain certain ADJ issue-570 104 18 financial financial ADJ issue-570 104 19 violations violation NOUN issue-570 104 20 . . PUNCT issue-570 105 1 in in ADP issue-570 105 2 particular particular ADJ issue-570 105 3 , , PUNCT issue-570 105 4 in in ADP issue-570 105 5 spain spain PROPN issue-570 105 6 , , PUNCT issue-570 105 7 manipulative manipulative ADJ issue-570 105 8 actions action NOUN issue-570 105 9 related relate VERB issue-570 105 10 to to ADP issue-570 105 11 stock stock NOUN issue-570 105 12 markets market NOUN issue-570 105 13 are be AUX issue-570 105 14 severely severely ADV issue-570 105 15 punished punish VERB issue-570 105 16 . . PUNCT issue-570 106 1 for for ADP issue-570 106 2 example example NOUN issue-570 106 3 , , PUNCT issue-570 106 4 if if SCONJ issue-570 106 5 a a DET issue-570 106 6 person person NOUN issue-570 106 7 uses use VERB issue-570 106 8 or or CCONJ issue-570 106 9 provides provide VERB issue-570 106 10 information information NOUN issue-570 106 11 relevant relevant ADJ issue-570 106 12 for for ADP issue-570 106 13 quoting quote VERB issue-570 106 14 any any DET issue-570 106 15 type type NOUN issue-570 106 16 of of ADP issue-570 106 17 securities security NOUN issue-570 106 18 on on ADP issue-570 106 19 an an DET issue-570 106 20 organized organize VERB issue-570 106 21 , , PUNCT issue-570 106 22 official official ADJ issue-570 106 23 or or CCONJ issue-570 106 24 recognized recognize VERB issue-570 106 25 market market NOUN issue-570 106 26 and and CCONJ issue-570 106 27 receives receive VERB issue-570 106 28 for for ADP issue-570 106 29 oneself oneself PRON issue-570 106 30 or or CCONJ issue-570 106 31 a a DET issue-570 106 32 third third ADJ issue-570 106 33 party party NOUN issue-570 106 34 an an DET issue-570 106 35 economic economic ADJ issue-570 106 36 benefit benefit NOUN issue-570 106 37 exceeding exceed VERB issue-570 106 38 65 65 NUM issue-570 106 39 million million NUM issue-570 106 40 pesetas peseta NOUN issue-570 106 41 ( ( PUNCT issue-570 106 42 or or CCONJ issue-570 106 43 the the DET issue-570 106 44 corresponding correspond VERB issue-570 106 45 amount amount NOUN issue-570 106 46 in in ADP issue-570 106 47 euros euro NOUN issue-570 106 48 ) ) PUNCT issue-570 106 49 , , PUNCT issue-570 106 50 or or CCONJ issue-570 106 51 causes cause VERB issue-570 106 52 damage damage NOUN issue-570 106 53 by by ADP issue-570 106 54 the the DET issue-570 106 55 same same ADJ issue-570 106 56 amount amount NOUN issue-570 106 57 , , PUNCT issue-570 106 58 the the DET issue-570 106 59 punishment punishment NOUN issue-570 106 60 shall shall AUX issue-570 106 61 be be AUX issue-570 106 62 imprisonment imprisonment NOUN issue-570 106 63 for for ADP issue-570 106 64 a a DET issue-570 106 65 term term NOUN issue-570 106 66 of of ADP issue-570 106 67 one one NUM issue-570 106 68 to to PART issue-570 106 69 four four NUM issue-570 106 70 years year NOUN issue-570 106 71 and and CCONJ issue-570 106 72 a a DET issue-570 106 73 fine fine NOUN issue-570 106 74 of of ADP issue-570 106 75 three three NUM issue-570 106 76 times time NOUN issue-570 106 77 profit profit NOUN issue-570 106 78 that that PRON issue-570 106 79 a a DET issue-570 106 80 person person NOUN issue-570 106 81 has have AUX issue-570 106 82 obtained obtain VERB issue-570 106 83 by by ADP issue-570 106 84 assisted assist VERB issue-570 106 85 to to PART issue-570 106 86 obtain obtain VERB issue-570 106 87 thereof thereof ADV issue-570 106 88 . . PUNCT issue-570 107 1 the the DET issue-570 107 2 subject subject NOUN issue-570 107 3 of of ADP issue-570 107 4 such such DET issue-570 107 5 an an DET issue-570 107 6 offense offense NOUN issue-570 107 7 is be AUX issue-570 107 8 a a DET issue-570 107 9 person person NOUN issue-570 107 10 who who PRON issue-570 107 11 has have AUX issue-570 107 12 become become VERB issue-570 107 13 aware aware ADJ issue-570 107 14 of of ADP issue-570 107 15 information information NOUN issue-570 107 16 due due ADP issue-570 107 17 to to ADP issue-570 107 18 the the DET issue-570 107 19 performance performance NOUN issue-570 107 20 of of ADP issue-570 107 21 his his PRON issue-570 107 22 professional professional ADJ issue-570 107 23 activities activity NOUN issue-570 107 24 , , PUNCT issue-570 107 25 such such ADJ issue-570 107 26 as as ADP issue-570 107 27 a a DET issue-570 107 28 professional professional ADJ issue-570 107 29 participant participant NOUN issue-570 107 30 in in ADP issue-570 107 31 the the DET issue-570 107 32 stock stock NOUN issue-570 107 33 market market NOUN issue-570 107 34 ( ( PUNCT issue-570 107 35 kryminalnyi kryminalnyi PROPN issue-570 107 36 kodeks kodek VERB issue-570 107 37 ispanii ispanii NOUN issue-570 107 38 ; ; PUNCT issue-570 107 39 klochko klochko NOUN issue-570 107 40 , , PUNCT issue-570 107 41 2013 2013 NUM issue-570 107 42 ) ) PUNCT issue-570 107 43 . . PUNCT issue-570 108 1 in in ADP issue-570 108 2 spain spain PROPN issue-570 108 3 , , PUNCT issue-570 108 4 counterfeiting counterfeiting NOUN issue-570 108 5 and and CCONJ issue-570 108 6 tax tax NOUN issue-570 108 7 evasion evasion NOUN issue-570 108 8 are be AUX issue-570 108 9 also also ADV issue-570 108 10 recognized recognize VERB issue-570 108 11 as as ADP issue-570 108 12 criminal criminal ADJ issue-570 108 13 offenses offense NOUN issue-570 108 14 . . PUNCT issue-570 109 1 liability liability NOUN issue-570 109 2 for for ADP issue-570 109 3 the the DET issue-570 109 4 latter latter ADJ issue-570 109 5 is be AUX issue-570 109 6 stipulated stipulate VERB issue-570 109 7 in in ADP issue-570 109 8 article article NOUN issue-570 109 9 305 305 NUM issue-570 109 10 of of ADP issue-570 109 11 the the DET issue-570 109 12 criminal criminal ADJ issue-570 109 13 code code NOUN issue-570 109 14 of of ADP issue-570 109 15 this this DET issue-570 109 16 state state NOUN issue-570 109 17 ; ; PUNCT issue-570 109 18 according accord VERB issue-570 109 19 to to ADP issue-570 109 20 it it PRON issue-570 109 21 , , PUNCT issue-570 109 22 the the DET issue-570 109 23 acts act NOUN issue-570 109 24 are be AUX issue-570 109 25 punishable punishable ADJ issue-570 109 26 in in SCONJ issue-570 109 27 case case NOUN issue-570 109 28 of of ADP issue-570 109 29 damage damage NOUN issue-570 109 30 to to ADP issue-570 109 31 the the DET issue-570 109 32 state state NOUN issue-570 109 33 treasury treasury NOUN issue-570 109 34 of of ADP issue-570 109 35 the the DET issue-570 109 36 state state NOUN issue-570 109 37 , , PUNCT issue-570 109 38 autonomy autonomy NOUN issue-570 109 39 , , PUNCT issue-570 109 40 local local ADJ issue-570 109 41 treasury treasury NOUN issue-570 109 42 via via ADP issue-570 109 43 non non ADJ issue-570 109 44 - - NOUN issue-570 109 45 payment payment NOUN issue-570 109 46 of of ADP issue-570 109 47 taxes taxis NOUN issue-570 109 48 , , PUNCT issue-570 109 49 deductions deduction NOUN issue-570 109 50 , , PUNCT issue-570 109 51 receipts receipt NOUN issue-570 109 52 , , PUNCT issue-570 109 53 or or CCONJ issue-570 109 54 use use NOUN issue-570 109 55 of of ADP issue-570 109 56 state state NOUN issue-570 109 57 funds fund NOUN issue-570 109 58 derived derive VERB issue-570 109 59 from from ADP issue-570 109 60 underpayment underpayment NOUN issue-570 109 61 of of ADP issue-570 109 62 taxes taxis NOUN issue-570 109 63 not not PART issue-570 109 64 received receive VERB issue-570 109 65 , , PUNCT issue-570 109 66 deductions deduction NOUN issue-570 109 67 or or CCONJ issue-570 109 68 amounts amount NOUN issue-570 109 69 to to PART issue-570 109 70 be be AUX issue-570 109 71 refunded refund VERB issue-570 109 72 , , PUNCT issue-570 109 73 or or CCONJ issue-570 109 74 unreasonably unreasonably ADV issue-570 109 75 received receive VERB issue-570 109 76 money money NOUN issue-570 109 77 . . PUNCT issue-570 110 1 in in ADP issue-570 110 2 this this DET issue-570 110 3 case case NOUN issue-570 110 4 , , PUNCT issue-570 110 5 there there PRON issue-570 110 6 are be VERB issue-570 110 7 some some DET issue-570 110 8 exceptions exception NOUN issue-570 110 9 . . PUNCT issue-570 111 1 for for ADP issue-570 111 2 example example NOUN issue-570 111 3 , , PUNCT issue-570 111 4 even even ADV issue-570 111 5 if if SCONJ issue-570 111 6 the the DET issue-570 111 7 total total ADJ issue-570 111 8 unpaid unpaid NOUN issue-570 111 9 or or CCONJ issue-570 111 10 illegally illegally ADV issue-570 111 11 retained retain VERB issue-570 111 12 funds fund NOUN issue-570 111 13 exceed exceed VERB issue-570 111 14 15 15 NUM issue-570 111 15 million million NUM issue-570 111 16 pesetas peseta NOUN issue-570 111 17 ( ( PUNCT issue-570 111 18 one one NUM issue-570 111 19 of of ADP issue-570 111 20 the the DET issue-570 111 21 main main ADJ issue-570 111 22 attributes attribute NOUN issue-570 111 23 of of ADP issue-570 111 24 incrimination incrimination NOUN issue-570 111 25 ) ) PUNCT issue-570 111 26 , , PUNCT issue-570 111 27 an an DET issue-570 111 28 offender offender NOUN issue-570 111 29 may may AUX issue-570 111 30 be be AUX issue-570 111 31 exempted exempt VERB issue-570 111 32 from from ADP issue-570 111 33 legal legal ADJ issue-570 111 34 liability liability NOUN issue-570 111 35 for for ADP issue-570 111 36 the the DET issue-570 111 37 said say VERB issue-570 111 38 actions action NOUN issue-570 111 39 in in ADP issue-570 111 40 case case NOUN issue-570 111 41 of of ADP issue-570 111 42 a a DET issue-570 111 43 regulation regulation NOUN issue-570 111 44 of of ADP issue-570 111 45 his his PRON issue-570 111 46 / / SYM issue-570 111 47 her her PRON issue-570 111 48 tax tax NOUN issue-570 111 49 obligations obligation NOUN issue-570 111 50 , , PUNCT issue-570 111 51 before before ADP issue-570 111 52 being be AUX issue-570 111 53 informed inform VERB issue-570 111 54 by by ADP issue-570 111 55 the the DET issue-570 111 56 tax tax NOUN issue-570 111 57 authorities authority NOUN issue-570 111 58 about about ADP issue-570 111 59 the the DET issue-570 111 60 start start NOUN issue-570 111 61 of of ADP issue-570 111 62 the the DET issue-570 111 63 audit audit NOUN issue-570 111 64 aimed aim VERB issue-570 111 65 at at ADP issue-570 111 66 determining determine VERB issue-570 111 67 tax tax NOUN issue-570 111 68 obligations obligation NOUN issue-570 111 69 , , PUNCT issue-570 111 70 or or CCONJ issue-570 111 71 in in ADP issue-570 111 72 the the DET issue-570 111 73 absence absence NOUN issue-570 111 74 of of ADP issue-570 111 75 such such DET issue-570 111 76 an an DET issue-570 111 77 audit audit NOUN issue-570 111 78 , , PUNCT issue-570 111 79 before before SCONJ issue-570 111 80 the the DET issue-570 111 81 public public ADJ issue-570 111 82 prosecutor prosecutor NOUN issue-570 111 83 ’s ’s PART issue-570 111 84 office office NOUN issue-570 111 85 ( ( PUNCT issue-570 111 86 another another DET issue-570 111 87 public public ADJ issue-570 111 88 authority authority NOUN issue-570 111 89 ) ) PUNCT issue-570 111 90 submits submit VERB issue-570 111 91 a a DET issue-570 111 92 complaint complaint NOUN issue-570 111 93 or or CCONJ issue-570 111 94 a a DET issue-570 111 95 statement statement NOUN issue-570 111 96 against against ADP issue-570 111 97 the the DET issue-570 111 98 said say VERB issue-570 111 99 person person NOUN issue-570 111 100 or or CCONJ issue-570 111 101 before before ADP issue-570 111 102 the the DET issue-570 111 103 prosecutor prosecutor NOUN issue-570 111 104 ’s ’s PART issue-570 111 105 office office NOUN issue-570 111 106 or or CCONJ issue-570 111 107 investigating investigate VERB issue-570 111 108 judge judge NOUN issue-570 111 109 carries carry VERB issue-570 111 110 out out ADP issue-570 111 111 actions action NOUN issue-570 111 112 that that PRON issue-570 111 113 will will AUX issue-570 111 114 result result VERB issue-570 111 115 in in ADP issue-570 111 116 the the DET issue-570 111 117 formal formal ADJ issue-570 111 118 beginning beginning NOUN issue-570 111 119 of of ADP issue-570 111 120 the the DET issue-570 111 121 case case NOUN issue-570 111 122 ( ( PUNCT issue-570 111 123 kokorev kokorev ADJ issue-570 111 124 , , PUNCT issue-570 111 125 2012 2012 NUM issue-570 111 126 ) ) PUNCT issue-570 111 127 . . PUNCT issue-570 112 1 therefore therefore ADV issue-570 112 2 , , PUNCT issue-570 112 3 the the DET issue-570 112 4 analysis analysis NOUN issue-570 112 5 of of ADP issue-570 112 6 many many ADJ issue-570 112 7 european european ADJ issue-570 112 8 countries country NOUN issue-570 112 9 reveals reveal VERB issue-570 112 10 that that SCONJ issue-570 112 11 mostly mostly ADV issue-570 112 12 the the DET issue-570 112 13 legal legal ADJ issue-570 112 14 responsibility responsibility NOUN issue-570 112 15 for for ADP issue-570 112 16 offenses offense NOUN issue-570 112 17 in in ADP issue-570 112 18 the the DET issue-570 112 19 financial financial ADJ issue-570 112 20 sphere sphere NOUN issue-570 112 21 tends tend VERB issue-570 112 22 to to PART issue-570 112 23 impose impose VERB issue-570 112 24 criminal criminal ADJ issue-570 112 25 sanctions sanction NOUN issue-570 112 26 . . PUNCT issue-570 113 1 in in ADP issue-570 113 2 other other ADJ issue-570 113 3 words word NOUN issue-570 113 4 , , PUNCT issue-570 113 5 financial financial ADJ issue-570 113 6 offenses offense NOUN issue-570 113 7 , , PUNCT issue-570 113 8 regardless regardless ADV issue-570 113 9 of of ADP issue-570 113 10 the the DET issue-570 113 11 degree degree NOUN issue-570 113 12 of of ADP issue-570 113 13 their their PRON issue-570 113 14 social social ADJ issue-570 113 15 danger danger NOUN issue-570 113 16 , , PUNCT issue-570 113 17 as as ADV issue-570 113 18 well well ADV issue-570 113 19 as as ADP issue-570 113 20 the the DET issue-570 113 21 scope scope NOUN issue-570 113 22 of of ADP issue-570 113 23 punishment punishment NOUN issue-570 113 24 for for ADP issue-570 113 25 their their PRON issue-570 113 26 commission commission NOUN issue-570 113 27 , , PUNCT issue-570 113 28 are be AUX issue-570 113 29 regulated regulate VERB issue-570 113 30 by by ADP issue-570 113 31 criminal criminal ADJ issue-570 113 32 legislation legislation NOUN issue-570 113 33 . . PUNCT issue-570 114 1 for for ADP issue-570 114 2 example example NOUN issue-570 114 3 , , PUNCT issue-570 114 4 similarly similarly ADV issue-570 114 5 to to ADP issue-570 114 6 spain spain PROPN issue-570 114 7 , , PUNCT issue-570 114 8 swedish swedish ADJ issue-570 114 9 law law PROPN issue-570 114 10 incriminates incriminate VERB issue-570 114 11 a a DET issue-570 114 12 professional professional ADJ issue-570 114 13 stock stock NOUN issue-570 114 14 market market NOUN issue-570 114 15 participant participant NOUN issue-570 114 16 for for ADP issue-570 114 17 an an DET issue-570 114 18 act act NOUN issue-570 114 19 of of ADP issue-570 114 20 manipulating manipulate VERB issue-570 114 21 stock stock NOUN issue-570 114 22 market market NOUN issue-570 114 23 prices price NOUN issue-570 114 24 . . PUNCT issue-570 115 1 in in ADP issue-570 115 2 this this DET issue-570 115 3 country country NOUN issue-570 115 4 , , PUNCT issue-570 115 5 abuse abuse NOUN issue-570 115 6 , , PUNCT issue-570 115 7 such such ADJ issue-570 115 8 as as ADP issue-570 115 9 the the DET issue-570 115 10 dissemination dissemination NOUN issue-570 115 11 of of ADP issue-570 115 12 misleading mislead VERB issue-570 115 13 information information NOUN issue-570 115 14 to to PART issue-570 115 15 influence influence VERB issue-570 115 16 the the DET issue-570 115 17 price price NOUN issue-570 115 18 of of ADP issue-570 115 19 any any DET issue-570 115 20 property property NOUN issue-570 115 21 , , PUNCT issue-570 115 22 including include VERB issue-570 115 23 securities security NOUN issue-570 115 24 , , PUNCT issue-570 115 25 is be AUX issue-570 115 26 criminalized criminalize VERB issue-570 115 27 . . PUNCT issue-570 116 1 persons person NOUN issue-570 116 2 who who PRON issue-570 116 3 occupy occupy VERB issue-570 116 4 certain certain ADJ issue-570 116 5 positions position NOUN issue-570 116 6 in in ADP issue-570 116 7 the the DET issue-570 116 8 organizations organization NOUN issue-570 116 9 involved involve VERB issue-570 116 10 in in ADP issue-570 116 11 bidding bidding NOUN issue-570 116 12 on on ADP issue-570 116 13 the the DET issue-570 116 14 stock stock NOUN issue-570 116 15 market market NOUN issue-570 116 16 are be AUX issue-570 116 17 among among ADP issue-570 116 18 other other ADJ issue-570 116 19 subjects subject NOUN issue-570 116 20 liable liable ADJ issue-570 116 21 for for ADP issue-570 116 22 such such ADJ issue-570 116 23 acts act NOUN issue-570 116 24 ( ( PUNCT issue-570 116 25 klochko klochko NOUN issue-570 116 26 , , PUNCT issue-570 116 27 2013 2013 NUM issue-570 116 28 ) ) PUNCT issue-570 116 29 . . PUNCT issue-570 117 1 in in ADP issue-570 117 2 the the DET issue-570 117 3 overwhelming overwhelming ADJ issue-570 117 4 majority majority NOUN issue-570 117 5 , , PUNCT issue-570 117 6 it it PRON issue-570 117 7 is be AUX issue-570 117 8 precisely precisely ADV issue-570 117 9 criminal criminal ADJ issue-570 117 10 responsibility responsibility NOUN issue-570 117 11 for for ADP issue-570 117 12 other other ADJ issue-570 117 13 offenses offense NOUN issue-570 117 14 in in ADP issue-570 117 15 the the DET issue-570 117 16 financial financial ADJ issue-570 117 17 sector sector NOUN issue-570 117 18 in in ADP issue-570 117 19 sweden sweden PROPN issue-570 117 20 . . PUNCT issue-570 118 1 however however ADV issue-570 118 2 , , PUNCT issue-570 118 3 in in ADP issue-570 118 4 some some DET issue-570 118 5 countries country NOUN issue-570 118 6 of of ADP issue-570 118 7 europe europe PROPN issue-570 118 8 , , PUNCT issue-570 118 9 financial financial ADJ issue-570 118 10 offenses offense NOUN issue-570 118 11 include include VERB issue-570 118 12 such such ADJ issue-570 118 13 unlawful unlawful ADJ issue-570 118 14 actions action NOUN issue-570 118 15 , , PUNCT issue-570 118 16 analogues analogue NOUN issue-570 118 17 of of ADP issue-570 118 18 which which PRON issue-570 118 19 the the DET issue-570 118 20 legal legal ADJ issue-570 118 21 system system NOUN issue-570 118 22 of of ADP issue-570 118 23 our our PRON issue-570 118 24 state state NOUN issue-570 118 25 does do AUX issue-570 118 26 not not PART issue-570 118 27 contain contain VERB issue-570 118 28 . . PUNCT issue-570 119 1 for for ADP issue-570 119 2 example example NOUN issue-570 119 3 , , PUNCT issue-570 119 4 the the DET issue-570 119 5 provisions provision NOUN issue-570 119 6 of of ADP issue-570 119 7 the the DET issue-570 119 8 criminal criminal ADJ issue-570 119 9 law law NOUN issue-570 119 10 of of ADP issue-570 119 11 greece greece PROPN issue-570 119 12 establish establish VERB issue-570 119 13 the the DET issue-570 119 14 legal legal ADJ issue-570 119 15 responsibility responsibility NOUN issue-570 119 16 for for ADP issue-570 119 17 insurance insurance NOUN issue-570 119 18 fraud fraud NOUN issue-570 119 19 . . PUNCT issue-570 120 1 this this DET issue-570 120 2 act act NOUN issue-570 120 3 is be AUX issue-570 120 4 distinguished distinguish VERB issue-570 120 5 as as ADP issue-570 120 6 an an DET issue-570 120 7 offense offense NOUN issue-570 120 8 in in ADP issue-570 120 9 many many ADJ issue-570 120 10 criminal criminal ADJ issue-570 120 11 laws law NOUN issue-570 120 12 and and CCONJ issue-570 120 13 in in ADP issue-570 120 14 russian russian ADJ issue-570 120 15 pre pre ADJ issue-570 120 16 - - ADJ issue-570 120 17 revolutionary revolutionary ADJ issue-570 120 18 legislation legislation NOUN issue-570 120 19 as as ADV issue-570 120 20 well well ADV issue-570 120 21 . . PUNCT issue-570 121 1 the the DET issue-570 121 2 person person NOUN issue-570 121 3 is be AUX issue-570 121 4 punishable punishable ADJ issue-570 121 5 , , PUNCT issue-570 121 6 if if SCONJ issue-570 121 7 in in ADP issue-570 121 8 order order NOUN issue-570 121 9 to to PART issue-570 121 10 receive receive VERB issue-570 121 11 for for ADP issue-570 121 12 him he PRON issue-570 121 13 / / SYM issue-570 121 14 herself herself PRON issue-570 121 15 or or CCONJ issue-570 121 16 another another DET issue-570 121 17 person person NOUN issue-570 121 18 the the DET issue-570 121 19 insurance insurance NOUN issue-570 121 20 money money NOUN issue-570 121 21 for for ADP issue-570 121 22 a a DET issue-570 121 23 movable movable ADJ issue-570 121 24 or or CCONJ issue-570 121 25 immovable immovable ADJ issue-570 121 26 asset asset NOUN issue-570 121 27 , , PUNCT issue-570 121 28 he he PRON issue-570 121 29 / / SYM issue-570 122 1 she she PRON issue-570 122 2 creates create VERB issue-570 122 3 the the DET issue-570 122 4 danger danger NOUN issue-570 122 5 , , PUNCT issue-570 122 6 against against ADP issue-570 122 7 which which PRON issue-570 122 8 the the DET issue-570 122 9 thing thing NOUN issue-570 122 10 is be AUX issue-570 122 11 insured insure VERB issue-570 122 12 , , PUNCT issue-570 122 13 as as ADV issue-570 122 14 well well ADV issue-570 122 15 as as ADP issue-570 122 16 a a DET issue-570 122 17 person person NOUN issue-570 122 18 , , PUNCT issue-570 122 19 who who PRON issue-570 122 20 similarly similarly ADV issue-570 122 21 to to PART issue-570 122 22 obtain obtain VERB issue-570 122 23 the the DET issue-570 122 24 sum sum NOUN issue-570 122 25 insured insure VERB issue-570 122 26 , , PUNCT issue-570 122 27 causes cause VERB issue-570 122 28 selfinflicted selfinflicte VERB issue-570 122 29 injury injury NOUN issue-570 122 30 or or CCONJ issue-570 122 31 enhances enhance VERB issue-570 122 32 the the DET issue-570 122 33 consequences consequence NOUN issue-570 122 34 of of ADP issue-570 122 35 bodily bodily ADJ issue-570 122 36 injury injury NOUN issue-570 122 37 received receive VERB issue-570 122 38 as as ADP issue-570 122 39 a a DET issue-570 122 40 result result NOUN issue-570 122 41 of of ADP issue-570 122 42 an an DET issue-570 122 43 accident accident NOUN issue-570 122 44 ( ( PUNCT issue-570 122 45 talan talan NOUN issue-570 122 46 , , PUNCT issue-570 122 47 2007 2007 NUM issue-570 122 48 ) ) PUNCT issue-570 122 49 . . PUNCT issue-570 123 1 the the DET issue-570 123 2 austrian austrian ADJ issue-570 123 3 legislation legislation NOUN issue-570 123 4 provides provide VERB issue-570 123 5 for for ADP issue-570 123 6 legal legal ADJ issue-570 123 7 liability liability NOUN issue-570 123 8 for for ADP issue-570 123 9 “ " PUNCT issue-570 123 10 careless careless ADJ issue-570 123 11 bankruptcy bankruptcy NOUN issue-570 123 12 ” " PUNCT issue-570 123 13 carried carry VERB issue-570 123 14 out out ADP issue-570 123 15 by by ADP issue-570 123 16 a a DET issue-570 123 17 debtor debtor NOUN issue-570 123 18 of of ADP issue-570 123 19 several several ADJ issue-570 123 20 lenders lender NOUN issue-570 123 21 who who PRON issue-570 123 22 inadvertently inadvertently ADV issue-570 123 23 causes cause VERB issue-570 123 24 his his PRON issue-570 123 25 / / SYM issue-570 123 26 her her PRON issue-570 123 27 insolvency insolvency NOUN issue-570 123 28 , , PUNCT issue-570 123 29 or or CCONJ issue-570 123 30 being be AUX issue-570 123 31 aware aware ADJ issue-570 123 32 of of ADP issue-570 123 33 own own ADJ issue-570 123 34 insolvency insolvency NOUN issue-570 123 35 involuntarily involuntarily ADV issue-570 123 36 causes cause VERB issue-570 123 37 damage damage NOUN issue-570 123 38 to to ADP issue-570 123 39 all all PRON issue-570 123 40 or or CCONJ issue-570 123 41 part part NOUN issue-570 123 42 of of ADP issue-570 123 43 his his PRON issue-570 123 44 / / SYM issue-570 123 45 her her PRON issue-570 123 46 lenders lender NOUN issue-570 123 47 by by ADP issue-570 123 48 entering enter VERB issue-570 123 49 into into ADP issue-570 123 50 a a DET issue-570 123 51 new new ADJ issue-570 123 52 debt debt NOUN issue-570 123 53 , , PUNCT issue-570 123 54 pays pay VERB issue-570 123 55 a a DET issue-570 123 56 debt debt NOUN issue-570 123 57 , , PUNCT issue-570 123 58 pledges pledge VERB issue-570 123 59 property property NOUN issue-570 123 60 , , PUNCT issue-570 123 61 untimely untimely ADJ issue-570 123 62 offers offer VERB issue-570 123 63 to to PART issue-570 123 64 appoint appoint VERB issue-570 123 65 external external ADJ issue-570 123 66 management management NOUN issue-570 123 67 of of ADP issue-570 123 68 the the DET issue-570 123 69 property property NOUN issue-570 123 70 , , PUNCT issue-570 123 71 conclude conclude VERB issue-570 123 72 an an DET issue-570 123 73 amicable amicable ADJ issue-570 123 74 agreement agreement NOUN issue-570 123 75 , , PUNCT issue-570 123 76 open open VERB issue-570 123 77 a a DET issue-570 123 78 competition competition NOUN issue-570 123 79 , , PUNCT issue-570 123 80 etc etc X issue-570 123 81 . . X issue-570 123 82 ( ( PUNCT issue-570 123 83 talan talan PROPN issue-570 123 84 , , PUNCT issue-570 123 85 2007 2007 NUM issue-570 123 86 ) ) PUNCT issue-570 123 87 . . PUNCT issue-570 124 1 the the DET issue-570 124 2 foreign foreign ADJ issue-570 124 3 experience experience NOUN issue-570 124 4 in in ADP issue-570 124 5 the the DET issue-570 124 6 legal legal ADJ issue-570 124 7 regulation regulation NOUN issue-570 124 8 of of ADP issue-570 124 9 liability liability NOUN issue-570 124 10 for for ADP issue-570 124 11 offenses offense NOUN issue-570 124 12 in in ADP issue-570 124 13 the the DET issue-570 124 14 financial financial ADJ issue-570 124 15 sphere sphere NOUN issue-570 124 16 of of ADP issue-570 124 17 the the DET issue-570 124 18 republic republic NOUN issue-570 124 19 of of ADP issue-570 124 20 latvia latvia PROPN issue-570 124 21 is be AUX issue-570 124 22 worth worth ADJ issue-570 124 23 analysing analyse VERB issue-570 124 24 . . PUNCT issue-570 125 1 it it PRON issue-570 125 2 is be AUX issue-570 125 3 of of ADP issue-570 125 4 interest interest NOUN issue-570 125 5 because because SCONJ issue-570 125 6 of of ADP issue-570 125 7 common common ADJ issue-570 125 8 features feature NOUN issue-570 125 9 in in ADP issue-570 125 10 the the DET issue-570 125 11 legal legal ADJ issue-570 125 12 systems system NOUN issue-570 125 13 of of ADP issue-570 125 14 our our PRON issue-570 125 15 states state NOUN issue-570 125 16 due due ADP issue-570 125 17 to to ADP issue-570 125 18 previous previous ADJ issue-570 125 19 membership membership NOUN issue-570 125 20 in in ADP issue-570 125 21 the the DET issue-570 125 22 soviet soviet PROPN issue-570 125 23 union union NOUN issue-570 125 24 of of ADP issue-570 125 25 this this DET issue-570 125 26 country country NOUN issue-570 125 27 and and CCONJ issue-570 125 28 ukraine ukraine NOUN issue-570 125 29 . . PUNCT issue-570 126 1 for for ADP issue-570 126 2 example example NOUN issue-570 126 3 , , PUNCT issue-570 126 4 both both CCONJ issue-570 126 5 in in ADP issue-570 126 6 latvia latvia PROPN issue-570 126 7 and and CCONJ issue-570 126 8 in in ADP issue-570 126 9 our our PRON issue-570 126 10 country country NOUN issue-570 126 11 , , PUNCT issue-570 126 12 a a DET issue-570 126 13 codified codify VERB issue-570 126 14 act act NOUN issue-570 126 15 establishes establish VERB issue-570 126 16 liability liability NOUN issue-570 126 17 for for ADP issue-570 126 18 administrative administrative ADJ issue-570 126 19 offenses offense NOUN issue-570 126 20 , , PUNCT issue-570 126 21 along along ADP issue-570 126 22 with with ADP issue-570 126 23 crimes crime NOUN issue-570 126 24 , , PUNCT issue-570 126 25 in in ADP issue-570 126 26 particular particular ADJ issue-570 126 27 in in ADP issue-570 126 28 the the DET issue-570 126 29 financial financial ADJ issue-570 126 30 sphere sphere NOUN issue-570 126 31 . . PUNCT issue-570 127 1 the the DET issue-570 127 2 code code NOUN issue-570 127 3 of of ADP issue-570 127 4 the the DET issue-570 127 5 republic republic NOUN issue-570 127 6 of of ADP issue-570 127 7 latvia latvia PROPN issue-570 127 8 on on ADP issue-570 127 9 administrative administrative ADJ issue-570 127 10 offenses offense NOUN issue-570 127 11 recognizes recognize VERB issue-570 127 12 as as ADP issue-570 127 13 offenses offense NOUN issue-570 127 14 following follow VERB issue-570 127 15 acts act NOUN issue-570 127 16 : : PUNCT issue-570 127 17 non non ADJ issue-570 127 18 - - NOUN issue-570 127 19 compliance compliance NOUN issue-570 127 20 with with ADP issue-570 127 21 procedures procedure NOUN issue-570 127 22 for for ADP issue-570 127 23 registration registration NOUN issue-570 127 24 of of ADP issue-570 127 25 cash cash NOUN issue-570 127 26 transactions transaction NOUN issue-570 127 27 , , PUNCT issue-570 127 28 violation violation NOUN issue-570 127 29 of of ADP issue-570 127 30 consumer consumer NOUN issue-570 127 31 credit credit NOUN issue-570 127 32 rules rule NOUN issue-570 127 33 , , PUNCT issue-570 127 34 tax tax NOUN issue-570 127 35 evasion evasion NOUN issue-570 127 36 , , PUNCT issue-570 127 37 false false ADJ issue-570 127 38 information information NOUN issue-570 127 39 in in ADP issue-570 127 40 tax tax NOUN issue-570 127 41 returns return NOUN issue-570 127 42 , , PUNCT issue-570 127 43 etc etc X issue-570 127 44 . . X issue-570 127 45 , , PUNCT issue-570 127 46 for for ADP issue-570 127 47 which which PRON issue-570 127 48 are be AUX issue-570 127 49 liable liable ADJ issue-570 127 50 to to ADP issue-570 127 51 a a DET issue-570 127 52 fine fine ADJ issue-570 127 53 ( ( PUNCT issue-570 127 54 kodeks kodek NOUN issue-570 127 55 latvii latvii PROPN issue-570 127 56 pro pro PROPN issue-570 127 57 administratyvni administratyvni PROPN issue-570 127 58 pravoporushennia pravoporushennia PROPN issue-570 127 59 ) ) PUNCT issue-570 127 60 . . PUNCT issue-570 128 1 a a DET issue-570 128 2 similar similar ADJ issue-570 128 3 model model NOUN issue-570 128 4 of of ADP issue-570 128 5 the the DET issue-570 128 6 legal legal ADJ issue-570 128 7 regulation regulation NOUN issue-570 128 8 of of ADP issue-570 128 9 liability liability NOUN issue-570 128 10 for for ADP issue-570 128 11 offenses offense NOUN issue-570 128 12 in in ADP issue-570 128 13 the the DET issue-570 128 14 financial financial ADJ issue-570 128 15 sphere sphere NOUN issue-570 128 16 is be AUX issue-570 128 17 currently currently ADV issue-570 128 18 in in ADP issue-570 128 19 force force NOUN issue-570 128 20 in in ADP issue-570 128 21 baltic baltic ADJ issue-570 128 22 journal journal PROPN issue-570 128 23 of of ADP issue-570 128 24 economic economic ADJ issue-570 128 25 studies study NOUN issue-570 128 26 281 281 NUM issue-570 128 27 vol vol NOUN issue-570 128 28 . . PUNCT issue-570 129 1 4 4 NUM issue-570 129 2 , , PUNCT issue-570 129 3 no no INTJ issue-570 129 4 . . NOUN issue-570 129 5 5 5 NUM issue-570 129 6 , , PUNCT issue-570 129 7 2018 2018 NUM issue-570 129 8 some some DET issue-570 129 9 other other ADJ issue-570 129 10 european european PROPN issue-570 129 11 union union PROPN issue-570 129 12 countries country NOUN issue-570 129 13 , , PUNCT issue-570 129 14 in in ADP issue-570 129 15 particular particular ADJ issue-570 129 16 in in ADP issue-570 129 17 poland poland PROPN issue-570 129 18 , , PUNCT issue-570 129 19 lithuania lithuania PROPN issue-570 129 20 , , PUNCT issue-570 129 21 the the DET issue-570 129 22 czech czech PROPN issue-570 129 23 republic republic NOUN issue-570 129 24 , , PUNCT issue-570 129 25 and and CCONJ issue-570 129 26 slovakia slovakia PROPN issue-570 129 27 ( ( PUNCT issue-570 129 28 banchuk banchuk ADJ issue-570 129 29 , , PUNCT issue-570 129 30 2015 2015 NUM issue-570 129 31 ) ) PUNCT issue-570 129 32 . . PUNCT issue-570 130 1 3 3 X issue-570 130 2 . . X issue-570 130 3 conclusions conclusion NOUN issue-570 130 4 the the DET issue-570 130 5 comparative comparative ADJ issue-570 130 6 analysis analysis NOUN issue-570 130 7 enabled enable VERB issue-570 130 8 to to PART issue-570 130 9 argue argue VERB issue-570 130 10 that that SCONJ issue-570 130 11 the the DET issue-570 130 12 legal legal ADJ issue-570 130 13 regulation regulation NOUN issue-570 130 14 of of ADP issue-570 130 15 liability liability NOUN issue-570 130 16 for for ADP issue-570 130 17 financial financial ADJ issue-570 130 18 offenses offense NOUN issue-570 130 19 in in ADP issue-570 130 20 the the DET issue-570 130 21 countries country NOUN issue-570 130 22 of of ADP issue-570 130 23 the the DET issue-570 130 24 european european PROPN issue-570 130 25 union union PROPN issue-570 130 26 and and CCONJ issue-570 130 27 in in ADP issue-570 130 28 ukraine ukraine PROPN issue-570 130 29 has have VERB issue-570 130 30 a a DET issue-570 130 31 wide wide ADJ issue-570 130 32 range range NOUN issue-570 130 33 of of ADP issue-570 130 34 differences difference NOUN issue-570 130 35 , , PUNCT issue-570 130 36 such such ADJ issue-570 130 37 as as ADP issue-570 130 38 : : PUNCT issue-570 130 39 first first ADV issue-570 130 40 , , PUNCT issue-570 130 41 in in ADP issue-570 130 42 contrast contrast NOUN issue-570 130 43 to to ADP issue-570 130 44 the the DET issue-570 130 45 ukrainian ukrainian ADJ issue-570 130 46 experience experience NOUN issue-570 130 47 , , PUNCT issue-570 130 48 offenses offense NOUN issue-570 130 49 in in ADP issue-570 130 50 the the DET issue-570 130 51 financial financial ADJ issue-570 130 52 and and CCONJ issue-570 130 53 other other ADJ issue-570 130 54 spheres sphere NOUN issue-570 130 55 in in ADP issue-570 130 56 many many ADJ issue-570 130 57 eu eu PROPN issue-570 130 58 countries country NOUN issue-570 130 59 are be AUX issue-570 130 60 criminal criminal ADJ issue-570 130 61 acts act NOUN issue-570 130 62 that that PRON issue-570 130 63 are be AUX issue-570 130 64 subject subject ADJ issue-570 130 65 to to ADP issue-570 130 66 criminal criminal ADJ issue-570 130 67 laws law NOUN issue-570 130 68 , , PUNCT issue-570 130 69 consequently consequently ADV issue-570 130 70 , , PUNCT issue-570 130 71 they they PRON issue-570 130 72 entail entail VERB issue-570 130 73 criminal criminal ADJ issue-570 130 74 penalties penalty NOUN issue-570 130 75 ; ; PUNCT issue-570 130 76 second second X issue-570 130 77 , , PUNCT issue-570 130 78 in in ADP issue-570 130 79 many many ADJ issue-570 130 80 eu eu PROPN issue-570 130 81 countries country NOUN issue-570 130 82 , , PUNCT issue-570 130 83 the the DET issue-570 130 84 regulations regulation NOUN issue-570 130 85 providing provide VERB issue-570 130 86 liability liability NOUN issue-570 130 87 for for ADP issue-570 130 88 financial financial ADJ issue-570 130 89 offenses offense NOUN issue-570 130 90 are be AUX issue-570 130 91 actually actually ADV issue-570 130 92 “ " PUNCT issue-570 130 93 scattered scatter VERB issue-570 130 94 ” " PUNCT issue-570 130 95 among among ADP issue-570 130 96 the the DET issue-570 130 97 provisions provision NOUN issue-570 130 98 of of ADP issue-570 130 99 a a DET issue-570 130 100 large large ADJ issue-570 130 101 number number NOUN issue-570 130 102 of of ADP issue-570 130 103 legal legal ADJ issue-570 130 104 regulations regulation NOUN issue-570 130 105 , , PUNCT issue-570 130 106 often often ADV issue-570 130 107 leading lead VERB issue-570 130 108 to to ADP issue-570 130 109 legal legal ADJ issue-570 130 110 conflicts conflict NOUN issue-570 130 111 ; ; PUNCT issue-570 130 112 third third ADV issue-570 130 113 , , PUNCT issue-570 130 114 the the DET issue-570 130 115 legislation legislation NOUN issue-570 130 116 of of ADP issue-570 130 117 the the DET issue-570 130 118 european european PROPN issue-570 130 119 union union PROPN issue-570 130 120 states state NOUN issue-570 130 121 , , PUNCT issue-570 130 122 in in ADP issue-570 130 123 some some DET issue-570 130 124 cases case NOUN issue-570 130 125 , , PUNCT issue-570 130 126 establishes establish VERB issue-570 130 127 legal legal ADJ issue-570 130 128 responsibility responsibility NOUN issue-570 130 129 for for ADP issue-570 130 130 such such ADJ issue-570 130 131 offenses offense NOUN issue-570 130 132 in in ADP issue-570 130 133 the the DET issue-570 130 134 financial financial ADJ issue-570 130 135 sphere sphere NOUN issue-570 130 136 , , PUNCT issue-570 130 137 which which PRON issue-570 130 138 in in ADP issue-570 130 139 our our PRON issue-570 130 140 country country NOUN issue-570 130 141 today today NOUN issue-570 130 142 are be AUX issue-570 130 143 not not PART issue-570 130 144 recognized recognize VERB issue-570 130 145 as as ADP issue-570 130 146 criminally criminally ADV issue-570 130 147 / / SYM issue-570 130 148 administratively administratively ADV issue-570 130 149 punishable punishable ADJ issue-570 130 150 , , PUNCT issue-570 130 151 or or CCONJ issue-570 130 152 , , PUNCT issue-570 130 153 according accord VERB issue-570 130 154 to to ADP issue-570 130 155 the the DET issue-570 130 156 degree degree NOUN issue-570 130 157 of of ADP issue-570 130 158 their their PRON issue-570 130 159 social social ADJ issue-570 130 160 danger danger NOUN issue-570 130 161 , , PUNCT issue-570 130 162 entail entail VERB issue-570 130 163 imposing impose VERB issue-570 130 164 considerably considerably ADV issue-570 130 165 fewer few ADJ issue-570 130 166 sanctions sanction NOUN issue-570 130 167 than than ADP issue-570 130 168 in in ADP issue-570 130 169 europe europe PROPN issue-570 130 170 . . PUNCT issue-570 131 1 therefore therefore ADV issue-570 131 2 , , PUNCT issue-570 131 3 the the DET issue-570 131 4 analysis analysis NOUN issue-570 131 5 enabled enable VERB issue-570 131 6 to to PART issue-570 131 7 conclude conclude VERB issue-570 131 8 that that SCONJ issue-570 131 9 the the DET issue-570 131 10 mechanism mechanism NOUN issue-570 131 11 of of ADP issue-570 131 12 the the DET issue-570 131 13 legal legal ADJ issue-570 131 14 regulation regulation NOUN issue-570 131 15 of of ADP issue-570 131 16 liability liability NOUN issue-570 131 17 for for ADP issue-570 131 18 financial financial ADJ issue-570 131 19 offenses offense NOUN issue-570 131 20 in in ADP issue-570 131 21 ukraine ukraine NOUN issue-570 131 22 is be AUX issue-570 131 23 more more ADV issue-570 131 24 improved improved ADJ issue-570 131 25 than than ADP issue-570 131 26 in in ADP issue-570 131 27 european european ADJ issue-570 131 28 countries country NOUN issue-570 131 29 . . PUNCT issue-570 132 1 primarily primarily ADV issue-570 132 2 , , PUNCT issue-570 132 3 in in ADP issue-570 132 4 our our PRON issue-570 132 5 country country NOUN issue-570 132 6 , , PUNCT issue-570 132 7 a a DET issue-570 132 8 strict strict ADJ issue-570 132 9 codification codification NOUN issue-570 132 10 of of ADP issue-570 132 11 financial financial ADJ issue-570 132 12 offenses offense NOUN issue-570 132 13 exists exist VERB issue-570 132 14 . . PUNCT issue-570 133 1 the the DET issue-570 133 2 differentiation differentiation NOUN issue-570 133 3 of of ADP issue-570 133 4 these these DET issue-570 133 5 offenses offense NOUN issue-570 133 6 into into ADP issue-570 133 7 administrative administrative ADJ issue-570 133 8 delinquents delinquent NOUN issue-570 133 9 and and CCONJ issue-570 133 10 criminal criminal ADJ issue-570 133 11 offenses offense NOUN issue-570 133 12 is be AUX issue-570 133 13 also also ADV issue-570 133 14 positive positive ADJ issue-570 133 15 because because SCONJ issue-570 133 16 it it PRON issue-570 133 17 enables enable VERB issue-570 133 18 to to PART issue-570 133 19 impose impose VERB issue-570 133 20 milder mild ADJ issue-570 133 21 state state NOUN issue-570 133 22 sanctions sanction NOUN issue-570 133 23 on on ADP issue-570 133 24 those those DET issue-570 133 25 acts act NOUN issue-570 133 26 that that PRON issue-570 133 27 do do AUX issue-570 133 28 not not PART issue-570 133 29 pose pose VERB issue-570 133 30 a a DET issue-570 133 31 significant significant ADJ issue-570 133 32 social social ADJ issue-570 133 33 danger danger NOUN issue-570 133 34 . . PUNCT issue-570 134 1 nevertheless nevertheless ADV issue-570 134 2 , , PUNCT issue-570 134 3 the the DET issue-570 134 4 foreign foreign ADJ issue-570 134 5 experience experience NOUN issue-570 134 6 of of ADP issue-570 134 7 the the DET issue-570 134 8 legal legal ADJ issue-570 134 9 regulation regulation NOUN issue-570 134 10 of of ADP issue-570 134 11 liability liability NOUN issue-570 134 12 for for ADP issue-570 134 13 financial financial ADJ issue-570 134 14 offenses offense NOUN issue-570 134 15 should should AUX issue-570 134 16 be be AUX issue-570 134 17 analysed analyse VERB issue-570 134 18 and and CCONJ issue-570 134 19 applied apply VERB issue-570 134 20 to to PART issue-570 134 21 reveal reveal VERB issue-570 134 22 outdated outdated ADJ issue-570 134 23 legal legal ADJ issue-570 134 24 regulations regulation NOUN issue-570 134 25 and and CCONJ issue-570 134 26 gaps gap NOUN issue-570 134 27 in in ADP issue-570 134 28 the the DET issue-570 134 29 national national ADJ issue-570 134 30 system system NOUN issue-570 134 31 of of ADP issue-570 134 32 response response NOUN issue-570 134 33 options option NOUN issue-570 134 34 to to ADP issue-570 134 35 financial financial ADJ issue-570 134 36 offenses offense NOUN issue-570 134 37 in in ADP issue-570 134 38 order order NOUN issue-570 134 39 to to PART issue-570 134 40 overcome overcome VERB issue-570 134 41 and and CCONJ issue-570 134 42 correct correct VERB issue-570 134 43 these these DET issue-570 134 44 negative negative ADJ issue-570 134 45 aspects aspect NOUN issue-570 134 46 . . PUNCT issue-570 135 1 references reference NOUN issue-570 135 2 : : PUNCT issue-570 135 3 melnyk melnyk ADV issue-570 135 4 , , PUNCT issue-570 135 5 r. r. PROPN issue-570 135 6 s. s. PROPN issue-570 135 7 ( ( PUNCT issue-570 135 8 2010 2010 NUM issue-570 135 9 ) ) PUNCT issue-570 135 10 . . PUNCT issue-570 136 1 administratyvno administratyvno NOUN issue-570 136 2 - - PUNCT issue-570 136 3 hospodarske hospodarske PROPN issue-570 136 4 pravo pravo PROPN issue-570 136 5 yak yak PROPN issue-570 136 6 strukturnyi strukturnyi PROPN issue-570 136 7 element element PROPN issue-570 136 8 systemy systemy PROPN issue-570 136 9 administratyvnoho administratyvnoho PROPN issue-570 136 10 prava prava PROPN issue-570 136 11 : : PUNCT issue-570 136 12 zarubizhnyi zarubizhnyi PROPN issue-570 136 13 dosvid dosvid PROPN issue-570 136 14 ta ta PROPN issue-570 136 15 natsionalni natsionalni ADJ issue-570 136 16 osoblyvosti osoblyvosti NOUN issue-570 137 1 [ [ X issue-570 137 2 administrative administrative ADJ issue-570 137 3 and and CCONJ issue-570 137 4 commercial commercial ADJ issue-570 137 5 law law NOUN issue-570 137 6 as as ADP issue-570 137 7 a a DET issue-570 137 8 structural structural ADJ issue-570 137 9 element element NOUN issue-570 137 10 of of ADP issue-570 137 11 the the DET issue-570 137 12 system system NOUN issue-570 137 13 of of ADP issue-570 137 14 administrative administrative ADJ issue-570 137 15 law law NOUN issue-570 137 16 : : PUNCT issue-570 137 17 foreign foreign ADJ issue-570 137 18 experience experience NOUN issue-570 137 19 and and CCONJ issue-570 137 20 national national ADJ issue-570 137 21 features feature NOUN issue-570 137 22 ] ] PUNCT issue-570 137 23 . . PUNCT issue-570 138 1 pravo pravo PROPN issue-570 139 1 i i PRON issue-570 139 2 bezpeka bezpeka NOUN issue-570 140 1 [ [ X issue-570 140 2 law law NOUN issue-570 140 3 and and CCONJ issue-570 140 4 safety safety NOUN issue-570 140 5 ] ] PUNCT issue-570 140 6 , , PUNCT issue-570 140 7 2 2 NUM issue-570 140 8 ( ( PUNCT issue-570 140 9 34 34 NUM issue-570 140 10 ) ) PUNCT issue-570 140 11 , , PUNCT issue-570 140 12 55 55 NUM issue-570 140 13 - - SYM issue-570 140 14 59 59 NUM issue-570 140 15 . . PUNCT issue-570 141 1 ( ( PUNCT issue-570 141 2 in in ADP issue-570 141 3 ukrainian ukrainian ADJ issue-570 141 4 ) ) PUNCT issue-570 141 5 busel busel NOUN issue-570 141 6 , , PUNCT issue-570 141 7 v. v. ADP issue-570 141 8 t. t. PROPN issue-570 141 9 ( ( PUNCT issue-570 141 10 2005 2005 NUM issue-570 141 11 ) ) PUNCT issue-570 141 12 . . PUNCT issue-570 142 1 velykyi velykyi PROPN issue-570 142 2 tlumachnyi tlumachnyi PROPN issue-570 142 3 slovnyk slovnyk VERB issue-570 142 4 suchasnoi suchasnoi PROPN issue-570 142 5 ukrainskoi ukrainskoi AUX issue-570 142 6 movy movy VERB issue-570 143 1 [ [ X issue-570 143 2 great great ADJ issue-570 143 3 explanatory explanatory ADJ issue-570 143 4 dictionary dictionary NOUN issue-570 143 5 of of ADP issue-570 143 6 modern modern ADJ issue-570 143 7 ukrainian ukrainian ADJ issue-570 143 8 language language NOUN issue-570 143 9 ] ] PUNCT issue-570 143 10 . . PUNCT issue-570 144 1 k. k. PROPN issue-570 144 2 , , PUNCT issue-570 144 3 irpin irpin PROPN issue-570 144 4 : : PUNCT issue-570 144 5 ptf ptf PROPN issue-570 144 6 perun perun NOUN issue-570 144 7 . . PUNCT issue-570 145 1 ( ( PUNCT issue-570 145 2 in in ADP issue-570 145 3 ukrainian ukrainian ADJ issue-570 145 4 ) ) PUNCT issue-570 145 5 slovar slovar NOUN issue-570 145 6 russkogo russkogo NOUN issue-570 145 7 literaturnogo literaturnogo PROPN issue-570 145 8 yazyka yazyka PROPN issue-570 146 1 [ [ X issue-570 146 2 dictionary dictionary NOUN issue-570 146 3 of of ADP issue-570 146 4 russian russian ADJ issue-570 146 5 literary literary ADJ issue-570 146 6 language language NOUN issue-570 146 7 ] ] PUNCT issue-570 146 8 . . PUNCT issue-570 147 1 ( ( PUNCT issue-570 147 2 1958 1958 NUM issue-570 147 3 ) ) PUNCT issue-570 147 4 . . PUNCT issue-570 148 1 ( ( PUNCT issue-570 148 2 vol vol NOUN issue-570 148 3 . . PUNCT issue-570 149 1 8) 8) NUM issue-570 149 2 . . PUNCT issue-570 149 3 m. m. NOUN issue-570 149 4 : : PUNCT issue-570 149 5 publishing publish VERB issue-570 149 6 house house NOUN issue-570 149 7 of of ADP issue-570 149 8 the the DET issue-570 149 9 academy academy PROPN issue-570 149 10 of of ADP issue-570 149 11 sciences sciences PROPN issue-570 149 12 of of ADP issue-570 149 13 the the DET issue-570 149 14 ussr ussr PROPN issue-570 149 15 . . PUNCT issue-570 150 1 ( ( PUNCT issue-570 150 2 in in ADP issue-570 150 3 russian russian PROPN issue-570 150 4 ) ) PUNCT issue-570 150 5 illicheva illicheva PROPN issue-570 150 6 , , PUNCT issue-570 150 7 l. l. PROPN issue-570 150 8 f. f. PROPN issue-570 150 9 , , PUNCT issue-570 150 10 fedoseev fedoseev PROPN issue-570 150 11 , , PUNCT issue-570 150 12 p. p. NOUN issue-570 150 13 n. n. PROPN issue-570 150 14 ( ( PUNCT issue-570 150 15 eds ed NOUN issue-570 150 16 . . PUNCT issue-570 150 17 ) ) PUNCT issue-570 150 18 . . PUNCT issue-570 151 1 ( ( PUNCT issue-570 151 2 1983 1983 NUM issue-570 151 3 ) ) PUNCT issue-570 151 4 . . PUNCT issue-570 152 1 filosofskii filosofskii PROPN issue-570 152 2 entsiklopedicheskii entsiklopedicheskii ADJ issue-570 152 3 slovar slovar NOUN issue-570 153 1 [ [ X issue-570 153 2 philosophical philosophical ADJ issue-570 153 3 encyclopedic encyclopedic ADJ issue-570 153 4 dictionary dictionary PROPN issue-570 153 5 ] ] PUNCT issue-570 153 6 . . PUNCT issue-570 154 1 m. m. NOUN issue-570 154 2 : : PUNCT issue-570 154 3 sov sov PROPN issue-570 154 4 . . PUNCT issue-570 155 1 encyclopedia encyclopedia NOUN issue-570 155 2 . . PUNCT issue-570 156 1 ( ( PUNCT issue-570 156 2 in in ADP issue-570 156 3 russian russian ADJ issue-570 156 4 ) ) PUNCT issue-570 156 5 popov popov PROPN issue-570 156 6 , , PUNCT issue-570 156 7 s. s. PROPN issue-570 156 8 v. v. PROPN issue-570 156 9 ( ( PUNCT issue-570 156 10 2001 2001 NUM issue-570 156 11 ) ) PUNCT issue-570 156 12 . . PUNCT issue-570 157 1 uvolnenie uvolnenie PROPN issue-570 157 2 rabotnikov rabotnikov PROPN issue-570 157 3 organov organov PROPN issue-570 157 4 vnutrennikh vnutrennikh PROPN issue-570 157 5 del del PROPN issue-570 157 6 za za PROPN issue-570 157 7 narushenie narushenie PROPN issue-570 157 8 distsipliny distsipliny PROPN issue-570 157 9 i i PRON issue-570 157 10 zakonnosti zakonnosti VERB issue-570 158 1 [ [ X issue-570 158 2 dismissal dismissal NOUN issue-570 158 3 of of ADP issue-570 158 4 employees employee NOUN issue-570 158 5 of of ADP issue-570 158 6 internal internal ADJ issue-570 158 7 affairs affair NOUN issue-570 158 8 bodies body NOUN issue-570 158 9 for for ADP issue-570 158 10 violation violation NOUN issue-570 158 11 of of ADP issue-570 158 12 discipline discipline NOUN issue-570 158 13 and and CCONJ issue-570 158 14 legality legality NOUN issue-570 158 15 ] ] PUNCT issue-570 158 16 ( ( PUNCT issue-570 158 17 dissertation dissertation NOUN issue-570 158 18 ) ) PUNCT issue-570 158 19 . . PUNCT issue-570 159 1 kharkov kharkov PROPN issue-570 159 2 : : PUNCT issue-570 159 3 university university NOUN issue-570 159 4 of of ADP issue-570 159 5 internal internal ADJ issue-570 159 6 affairs affair NOUN issue-570 159 7 . . PUNCT issue-570 160 1 ( ( PUNCT issue-570 160 2 in in ADP issue-570 160 3 russian russian ADJ issue-570 160 4 ) ) PUNCT issue-570 160 5 shemshuchenko shemshuchenko PROPN issue-570 160 6 , , PUNCT issue-570 160 7 yu yu PROPN issue-570 160 8 . . PUNCT issue-570 160 9 s. s. PROPN issue-570 160 10 ( ( PUNCT issue-570 160 11 1998 1998 NUM issue-570 160 12 ) ) PUNCT issue-570 160 13 . . PUNCT issue-570 161 1 yurydychna yurydychna VERB issue-570 161 2 entsyklopediia entsyklopediia ADJ issue-570 162 1 [ [ X issue-570 162 2 judicial judicial ADJ issue-570 162 3 encyclopedia encyclopedia NOUN issue-570 162 4 ] ] PUNCT issue-570 162 5 . . PUNCT issue-570 163 1 in in ADP issue-570 163 2 6 6 NUM issue-570 163 3 vols vol NOUN issue-570 163 4 . . PUNCT issue-570 164 1 ( ( PUNCT issue-570 164 2 vol vol NOUN issue-570 164 3 . . NOUN issue-570 165 1 1 1 NUM issue-570 165 2 : : PUNCT issue-570 165 3 a a DET issue-570 165 4 – – PUNCT issue-570 165 5 h h NOUN issue-570 165 6 ) ) PUNCT issue-570 165 7 . . PUNCT issue-570 166 1 k. k. PROPN issue-570 166 2 : : PUNCT issue-570 167 1 ukr ukr PROPN issue-570 167 2 . . PROPN issue-570 167 3 entsyklopediia entsyklopediia ADJ issue-570 167 4 . . PUNCT issue-570 168 1 ( ( PUNCT issue-570 168 2 in in ADP issue-570 168 3 ukrainian ukrainian ADJ issue-570 168 4 ) ) PUNCT issue-570 168 5 bilodid bilodid VERB issue-570 168 6 , , PUNCT issue-570 168 7 i. i. PROPN issue-570 168 8 k. k. PROPN issue-570 168 9 ( ( PUNCT issue-570 168 10 1976 1976 NUM issue-570 168 11 ) ) PUNCT issue-570 168 12 . . PUNCT issue-570 169 1 slovnyk slovnyk VERB issue-570 169 2 ukrainskoi ukrainskoi PROPN issue-570 169 3 movy movy PROPN issue-570 170 1 [ [ X issue-570 170 2 ukrainian ukrainian ADJ issue-570 170 3 language language NOUN issue-570 170 4 dictionary dictionary NOUN issue-570 170 5 ] ] X issue-570 170 6 . . PUNCT issue-570 171 1 ( ( PUNCT issue-570 171 2 vol vol NOUN issue-570 171 3 . . NOUN issue-570 171 4 7 7 NUM issue-570 171 5 ) ) PUNCT issue-570 171 6 . . PUNCT issue-570 172 1 kyiv kyiv PROPN issue-570 172 2 : : PUNCT issue-570 172 3 naukova naukova PROPN issue-570 172 4 dumka dumka PROPN issue-570 172 5 . . PUNCT issue-570 173 1 ( ( PUNCT issue-570 173 2 in in ADP issue-570 173 3 ukrainian ukrainian ADJ issue-570 173 4 ) ) PUNCT issue-570 173 5 skakun skakun NOUN issue-570 173 6 , , PUNCT issue-570 173 7 o. o. PROPN issue-570 173 8 f. f. PROPN issue-570 173 9 ( ( PUNCT issue-570 173 10 2010 2010 NUM issue-570 173 11 ) ) PUNCT issue-570 173 12 . . PUNCT issue-570 173 13 teoriia teoriia ADP issue-570 173 14 derzhavy derzhavy PROPN issue-570 173 15 i i PRON issue-570 173 16 prava prava NOUN issue-570 173 17 : : PUNCT issue-570 173 18 pidruchnyk pidruchnyk PROPN issue-570 174 1 [ [ X issue-570 174 2 theory theory NOUN issue-570 174 3 of of ADP issue-570 174 4 state state NOUN issue-570 174 5 and and CCONJ issue-570 174 6 law law NOUN issue-570 174 7 : : PUNCT issue-570 174 8 teaching teach VERB issue-570 174 9 manual manual NOUN issue-570 174 10 ] ] X issue-570 174 11 ( ( PUNCT issue-570 174 12 2nd 2nd ADJ issue-570 174 13 ed ed NOUN issue-570 174 14 . . PUNCT issue-570 174 15 ) ) PUNCT issue-570 174 16 . . PUNCT issue-570 175 1 k. k. NOUN issue-570 175 2 : : PUNCT issue-570 176 1 alerta alerta PROPN issue-570 176 2 , , PUNCT issue-570 176 3 cst cst PROPN issue-570 176 4 ; ; PUNCT issue-570 176 5 zul zul PROPN issue-570 176 6 . . PUNCT issue-570 177 1 ( ( PUNCT issue-570 177 2 in in ADP issue-570 177 3 ukrainian ukrainian ADJ issue-570 177 4 ) ) PUNCT issue-570 177 5 marchuk marchuk NOUN issue-570 177 6 , , PUNCT issue-570 177 7 v. v. PUNCT issue-570 177 8 p. p. NOUN issue-570 177 9 ( ( PUNCT issue-570 177 10 ed ed NOUN issue-570 177 11 . . PUNCT issue-570 177 12 ) ) PUNCT issue-570 177 13 . . PUNCT issue-570 178 1 ( ( PUNCT issue-570 178 2 2003 2003 NUM issue-570 178 3 ) ) PUNCT issue-570 178 4 . . PUNCT issue-570 179 1 slovnychok slovnychok PROPN issue-570 179 2 yurydychnykh yurydychnykh PROPN issue-570 179 3 terminiv terminiv ADJ issue-570 179 4 : : PUNCT issue-570 179 5 navch navch ADJ issue-570 179 6 . . PUNCT issue-570 180 1 posib posib PROPN issue-570 181 1 [ [ X issue-570 181 2 dictionary dictionary NOUN issue-570 181 3 of of ADP issue-570 181 4 legal legal ADJ issue-570 181 5 terms term NOUN issue-570 181 6 : : PUNCT issue-570 181 7 teaching teach VERB issue-570 181 8 manual manual NOUN issue-570 181 9 ] ] PUNCT issue-570 181 10 . . PUNCT issue-570 182 1 k. k. NOUN issue-570 182 2 : : PUNCT issue-570 183 1 maup maup ADJ issue-570 183 2 . . PUNCT issue-570 184 1 ( ( PUNCT issue-570 184 2 in in ADP issue-570 184 3 ukrainian ukrainian ADJ issue-570 184 4 ) ) PUNCT issue-570 184 5 volynka volynka PROPN issue-570 184 6 , , PUNCT issue-570 184 7 k. k. PROPN issue-570 184 8 h. h. PROPN issue-570 185 1 ( ( PUNCT issue-570 185 2 2003 2003 NUM issue-570 185 3 ) ) PUNCT issue-570 185 4 . . PUNCT issue-570 186 1 teoriia teoriia ADP issue-570 186 2 derzhavy derzhavy PROPN issue-570 186 3 i i PRON issue-570 186 4 prava prava NOUN issue-570 186 5 : : PUNCT issue-570 186 6 pidruchnyk pidruchnyk PROPN issue-570 187 1 [ [ X issue-570 187 2 theory theory NOUN issue-570 187 3 of of ADP issue-570 187 4 state state NOUN issue-570 187 5 and and CCONJ issue-570 187 6 law law NOUN issue-570 187 7 : : PUNCT issue-570 187 8 teaching teach VERB issue-570 187 9 manual manual NOUN issue-570 187 10 ] ] PUNCT issue-570 187 11 . . PUNCT issue-570 188 1 k. k. NOUN issue-570 188 2 : : PUNCT issue-570 189 1 maup maup ADJ issue-570 189 2 . . PUNCT issue-570 190 1 ( ( PUNCT issue-570 190 2 in in ADP issue-570 190 3 ukrainian ukrainian ADJ issue-570 190 4 ) ) PUNCT issue-570 190 5 bedniakova bedniakova PROPN issue-570 190 6 , , PUNCT issue-570 190 7 n. n. PROPN issue-570 190 8 v. v. PROPN issue-570 190 9 ( ( PUNCT issue-570 190 10 2006 2006 NUM issue-570 190 11 ) ) PUNCT issue-570 190 12 . . PUNCT issue-570 191 1 pravovye pravovye PROPN issue-570 191 2 problemy problemy PROPN issue-570 191 3 materialnoi materialnoi PROPN issue-570 191 4 otvetstvennosti otvetstvennosti NOUN issue-570 191 5 rabotodatelia rabotodatelia PROPN issue-570 192 1 [ [ X issue-570 192 2 legal legal ADJ issue-570 192 3 problems problem NOUN issue-570 192 4 of of ADP issue-570 192 5 employer employer NOUN issue-570 192 6 material material NOUN issue-570 192 7 liability liability NOUN issue-570 192 8 ] ] PUNCT issue-570 192 9 ( ( PUNCT issue-570 192 10 dissertation dissertation NOUN issue-570 192 11 ) ) PUNCT issue-570 192 12 . . PUNCT issue-570 193 1 moscow moscow PROPN issue-570 193 2 . . PUNCT issue-570 194 1 ( ( PUNCT issue-570 194 2 in in ADP issue-570 194 3 russian russian ADJ issue-570 194 4 ) ) PUNCT issue-570 194 5 marchenko marchenko ADJ issue-570 194 6 , , PUNCT issue-570 194 7 m. m. NOUN issue-570 194 8 n. n. PROPN issue-570 194 9 ( ( PUNCT issue-570 194 10 2004 2004 NUM issue-570 194 11 ) ) PUNCT issue-570 194 12 . . PUNCT issue-570 195 1 teoriia teoriia ADP issue-570 195 2 gosudarstva gosudarstva PROPN issue-570 195 3 i i PRON issue-570 195 4 prava prava NOUN issue-570 195 5 : : PUNCT issue-570 195 6 uchebnik uchebnik PROPN issue-570 196 1 [ [ X issue-570 196 2 theory theory NOUN issue-570 196 3 of of ADP issue-570 196 4 state state NOUN issue-570 196 5 and and CCONJ issue-570 196 6 law law NOUN issue-570 196 7 : : PUNCT issue-570 196 8 teaching teach VERB issue-570 196 9 manual manual NOUN issue-570 196 10 ] ] X issue-570 196 11 ( ( PUNCT issue-570 196 12 2nd 2nd ADJ issue-570 196 13 ed ed NOUN issue-570 196 14 . . PUNCT issue-570 196 15 ) ) PUNCT issue-570 196 16 . . PUNCT issue-570 197 1 m. m. NOUN issue-570 197 2 : : PUNCT issue-570 197 3 tk tk PROPN issue-570 197 4 velbi velbi PROPN issue-570 197 5 , , PUNCT issue-570 197 6 publishing publish VERB issue-570 197 7 house house PROPN issue-570 197 8 avenue avenue PROPN issue-570 197 9 . . PUNCT issue-570 198 1 ( ( PUNCT issue-570 198 2 in in ADP issue-570 198 3 russian russian ADJ issue-570 198 4 ) ) PUNCT issue-570 198 5 podorozhnii podorozhnii NOUN issue-570 198 6 , , PUNCT issue-570 198 7 ye ye PROPN issue-570 198 8 . . PROPN issue-570 198 9 yu yu PROPN issue-570 198 10 . . PUNCT issue-570 199 1 ( ( PUNCT issue-570 199 2 2016 2016 NUM issue-570 199 3 ) ) PUNCT issue-570 199 4 . . PUNCT issue-570 200 1 osoblyvosti osoblyvosti AUX issue-570 200 2 yurydychnoi yurydychnoi PROPN issue-570 200 3 vidpovidalnosti vidpovidalnosti VERB issue-570 200 4 u u PROPN issue-570 200 5 trudovomu trudovomu NOUN issue-570 200 6 pravi pravi VERB issue-570 200 7 ukrainy ukrainy ADJ issue-570 200 8 [ [ X issue-570 200 9 features feature NOUN issue-570 200 10 of of ADP issue-570 200 11 legal legal ADJ issue-570 200 12 responsibility responsibility NOUN issue-570 200 13 in in ADP issue-570 200 14 labor labor NOUN issue-570 200 15 law law NOUN issue-570 200 16 of of ADP issue-570 200 17 ukraine ukraine NOUN issue-570 200 18 ] ] X issue-570 200 19 ( ( PUNCT issue-570 200 20 dissertation dissertation NOUN issue-570 200 21 ) ) PUNCT issue-570 200 22 . . PUNCT issue-570 201 1 kharkiv kharkiv PROPN issue-570 201 2 : : PUNCT issue-570 201 3 kharkiv kharkiv PROPN issue-570 201 4 national national PROPN issue-570 201 5 university university PROPN issue-570 201 6 of of ADP issue-570 201 7 internal internal ADJ issue-570 201 8 affairs affair NOUN issue-570 201 9 . . PUNCT issue-570 202 1 ( ( PUNCT issue-570 202 2 in in ADP issue-570 202 3 ukrainian ukrainian ADJ issue-570 202 4 ) ) PUNCT issue-570 202 5 orliuk orliuk NOUN issue-570 202 6 , , PUNCT issue-570 202 7 o. o. NOUN issue-570 202 8 p. p. NOUN issue-570 202 9 ( ( PUNCT issue-570 202 10 2010 2010 NUM issue-570 202 11 ) ) PUNCT issue-570 202 12 . . PUNCT issue-570 203 1 finansove finansove PROPN issue-570 203 2 pravo pravo PROPN issue-570 203 3 . . PUNCT issue-570 204 1 akademichnyi akademichnyi PROPN issue-570 204 2 kurs kurs PROPN issue-570 204 3 : : PUNCT issue-570 204 4 pidruchnyk pidruchnyk PROPN issue-570 205 1 [ [ X issue-570 205 2 financial financial ADJ issue-570 205 3 law law NOUN issue-570 205 4 . . PUNCT issue-570 206 1 academic academic ADJ issue-570 206 2 course course NOUN issue-570 206 3 : : PUNCT issue-570 206 4 teaching teach VERB issue-570 206 5 manual manual NOUN issue-570 206 6 ] ] PUNCT issue-570 206 7 . . PUNCT issue-570 207 1 k. k. PROPN issue-570 207 2 : : PUNCT issue-570 208 1 yurinkom yurinkom PROPN issue-570 208 2 inter inter PROPN issue-570 208 3 . . PUNCT issue-570 209 1 romaniuk romaniuk PROPN issue-570 209 2 , , PUNCT issue-570 209 3 i. i. PROPN issue-570 209 4 i. i. PROPN issue-570 209 5 ( ( PUNCT issue-570 209 6 2013 2013 NUM issue-570 209 7 ) ) PUNCT issue-570 209 8 . . PUNCT issue-570 210 1 yurydychna yurydychna PROPN issue-570 210 2 vidpovidalnist vidpovidalnist PROPN issue-570 210 3 za za PROPN issue-570 210 4 pravoporushennia pravoporushennia PROPN issue-570 210 5 u u PROPN issue-570 210 6 haluzi haluzi PROPN issue-570 210 7 finansovoho finansovoho PROPN issue-570 210 8 prava prava PROPN issue-570 210 9 , , PUNCT issue-570 210 10 yak yak PROPN issue-570 210 11 umova umova PROPN issue-570 210 12 zmitsnennia zmitsnennia PROPN issue-570 210 13 finansovoi finansovoi PROPN issue-570 210 14 bezpeky bezpeky PROPN issue-570 210 15 derzhavy derzhavy PROPN issue-570 211 1 [ [ X issue-570 211 2 legal legal ADJ issue-570 211 3 liability liability NOUN issue-570 211 4 for for ADP issue-570 211 5 offenses offense NOUN issue-570 211 6 in in ADP issue-570 211 7 the the DET issue-570 211 8 field field NOUN issue-570 211 9 of of ADP issue-570 211 10 financial financial ADJ issue-570 211 11 law law NOUN issue-570 211 12 as as ADP issue-570 211 13 a a DET issue-570 211 14 condition condition NOUN issue-570 211 15 for for ADP issue-570 211 16 strengthening strengthen VERB issue-570 211 17 financial financial ADJ issue-570 211 18 security security NOUN issue-570 211 19 of of ADP issue-570 211 20 the the DET issue-570 211 21 state state NOUN issue-570 211 22 ] ] PUNCT issue-570 211 23 . . PUNCT issue-570 212 1 naukovi naukovi PROPN issue-570 212 2 zapysky zapysky PROPN issue-570 212 3 lvivskoho lvivskoho PROPN issue-570 212 4 universytetu universytetu VERB issue-570 212 5 biznesu biznesu NOUN issue-570 212 6 ta ta PART issue-570 212 7 prava prava PROPN issue-570 213 1 [ [ X issue-570 213 2 scientific scientific ADJ issue-570 213 3 notes note NOUN issue-570 213 4 of of ADP issue-570 213 5 lviv lviv PROPN issue-570 213 6 university university PROPN issue-570 213 7 of of ADP issue-570 213 8 business business NOUN issue-570 213 9 and and CCONJ issue-570 213 10 law law NOUN issue-570 213 11 ] ] PUNCT issue-570 213 12 , , PUNCT issue-570 213 13 11 11 NUM issue-570 213 14 , , PUNCT issue-570 213 15 175 175 NUM issue-570 213 16 - - SYM issue-570 213 17 178 178 NUM issue-570 213 18 . . PUNCT issue-570 214 1 ( ( PUNCT issue-570 214 2 in in ADP issue-570 214 3 ukrainian ukrainian ADJ issue-570 214 4 ) ) PUNCT issue-570 214 5 kodeks kodek VERB issue-570 214 6 ukrainy ukrainy ADJ issue-570 214 7 pro pro X issue-570 214 8 administratyvni administratyvni PROPN issue-570 214 9 pravoporushennia pravoporushennia PROPN issue-570 215 1 [ [ X issue-570 215 2 code code NOUN issue-570 215 3 of of ADP issue-570 215 4 ukraine ukraine NOUN issue-570 215 5 on on ADP issue-570 215 6 administrative administrative ADJ issue-570 215 7 offenses offense NOUN issue-570 215 8 ] ] PUNCT issue-570 215 9 ( ( PUNCT issue-570 215 10 no no INTJ issue-570 215 11 . . NOUN issue-570 215 12 8073 8073 NUM issue-570 215 13 - - SYM issue-570 215 14 x x NOUN issue-570 215 15 of of ADP issue-570 215 16 december december PROPN issue-570 215 17 07 07 NUM issue-570 215 18 , , PUNCT issue-570 215 19 1984 1984 NUM issue-570 215 20 ) ) PUNCT issue-570 215 21 . . PUNCT issue-570 216 1 vidomosti vidomosti PROPN issue-570 216 2 verkhovnoii verkhovnoii PROPN issue-570 216 3 rady rady ADJ issue-570 216 4 ursr ursr ADJ issue-570 217 1 [ [ X issue-570 217 2 bulletin bulletin NOUN issue-570 217 3 of of ADP issue-570 217 4 the the DET issue-570 217 5 verkhovna verkhovna NOUN issue-570 217 6 rada rada PROPN issue-570 217 7 of of ADP issue-570 217 8 the the DET issue-570 217 9 ussr ussr PROPN issue-570 217 10 ] ] X issue-570 217 11 , , PUNCT issue-570 217 12 51 51 NUM issue-570 217 13 , , PUNCT issue-570 217 14 1122 1122 NUM issue-570 217 15 . . PUNCT issue-570 218 1 ( ( PUNCT issue-570 218 2 in in ADP issue-570 218 3 ukrainian ukrainian ADJ issue-570 218 4 ) ) PUNCT issue-570 218 5 baltic baltic ADJ issue-570 218 6 journal journal NOUN issue-570 218 7 of of ADP issue-570 218 8 economic economic ADJ issue-570 218 9 studies study NOUN issue-570 218 10 282 282 NUM issue-570 218 11 vol vol NOUN issue-570 218 12 . . PUNCT issue-570 219 1 4 4 NUM issue-570 219 2 , , PUNCT issue-570 219 3 no no INTJ issue-570 219 4 . . NOUN issue-570 219 5 5 5 NUM issue-570 219 6 , , PUNCT issue-570 219 7 2018 2018 NUM issue-570 219 8 podatkovyi podatkovyi NOUN issue-570 219 9 kodeks kodek NOUN issue-570 219 10 ukrainy ukrainy ADJ issue-570 220 1 [ [ X issue-570 220 2 the the DET issue-570 220 3 tax tax NOUN issue-570 220 4 code code NOUN issue-570 220 5 of of ADP issue-570 220 6 ukraine ukraine PROPN issue-570 220 7 ] ] X issue-570 220 8 ( ( PUNCT issue-570 220 9 no no INTJ issue-570 220 10 . . NOUN issue-570 220 11 2755 2755 NUM issue-570 220 12 - - SYM issue-570 220 13 vi vi NOUN issue-570 220 14 of of ADP issue-570 220 15 december december PROPN issue-570 220 16 2 2 NUM issue-570 220 17 , , PUNCT issue-570 220 18 2010 2010 NUM issue-570 220 19 ) ) PUNCT issue-570 220 20 . . PUNCT issue-570 221 1 vidomosti vidomosti PROPN issue-570 221 2 verkhovnoii verkhovnoii PROPN issue-570 221 3 rady rady PROPN issue-570 221 4 ukrainy ukrainy PROPN issue-570 221 5 [ [ X issue-570 221 6 bulletin bulletin NOUN issue-570 221 7 of of ADP issue-570 221 8 the the DET issue-570 221 9 verkhovna verkhovna NOUN issue-570 221 10 rada rada PROPN issue-570 221 11 of of ADP issue-570 221 12 ukraine ukraine PROPN issue-570 221 13 ] ] X issue-570 221 14 , , PUNCT issue-570 221 15 13 13 NUM issue-570 221 16 , , PUNCT issue-570 221 17 13 13 NUM issue-570 221 18 - - SYM issue-570 221 19 14 14 NUM issue-570 221 20 , , PUNCT issue-570 221 21 15 15 NUM issue-570 221 22 - - SYM issue-570 221 23 16 16 NUM issue-570 221 24 , , PUNCT issue-570 221 25 17 17 NUM issue-570 221 26 , , PUNCT issue-570 221 27 556 556 NUM issue-570 221 28 . . PUNCT issue-570 221 29 ( ( PUNCT issue-570 221 30 2011 2011 NUM issue-570 221 31 ) ) PUNCT issue-570 221 32 . . PUNCT issue-570 222 1 ( ( PUNCT issue-570 222 2 in in ADP issue-570 222 3 ukrainian ukrainian ADJ issue-570 222 4 ) ) PUNCT issue-570 222 5 kryminalnyi kryminalnyi PROPN issue-570 222 6 kodeks kodek VERB issue-570 222 7 ukrainy ukrainy ADJ issue-570 222 8 [ [ X issue-570 222 9 criminal criminal ADJ issue-570 222 10 code code NOUN issue-570 222 11 of of ADP issue-570 222 12 ukraine ukraine NOUN issue-570 222 13 ] ] PUNCT issue-570 222 14 ( ( PUNCT issue-570 222 15 code code NOUN issue-570 222 16 , , PUNCT issue-570 222 17 law law NOUN issue-570 222 18 no no NOUN issue-570 222 19 . . PUNCT issue-570 223 1 3441 3441 NUM issue-570 223 2 - - PUNCT issue-570 223 3 ііі ііі NOUN issue-570 223 4 of of ADP issue-570 223 5 05.04.2001 05.04.2001 NUM issue-570 223 6 ) ) PUNCT issue-570 223 7 . . PUNCT issue-570 224 1 vidomosti vidomosti PROPN issue-570 224 2 verkhovnoii verkhovnoii PROPN issue-570 224 3 rady rady PROPN issue-570 224 4 ukrainy ukrainy PROPN issue-570 224 5 [ [ X issue-570 224 6 bulletin bulletin NOUN issue-570 224 7 of of ADP issue-570 224 8 the the DET issue-570 224 9 verkhovna verkhovna NOUN issue-570 224 10 rada rada PROPN issue-570 224 11 of of ADP issue-570 224 12 ukraine ukraine PROPN issue-570 224 13 ] ] X issue-570 224 14 , , PUNCT issue-570 224 15 25 25 NUM issue-570 224 16 , , PUNCT issue-570 224 17 131 131 NUM issue-570 224 18 . . PUNCT issue-570 225 1 ( ( PUNCT issue-570 225 2 in in ADP issue-570 225 3 ukrainian ukrainian ADJ issue-570 225 4 ) ) PUNCT issue-570 225 5 moskalenko moskalenko PROPN issue-570 225 6 , , PUNCT issue-570 225 7 n. n. PROPN issue-570 225 8 v. v. PROPN issue-570 225 9 ( ( PUNCT issue-570 225 10 2014 2014 NUM issue-570 225 11 ) ) PUNCT issue-570 225 12 . . PUNCT issue-570 226 1 dosvid dosvid PROPN issue-570 226 2 ssha ssha PROPN issue-570 226 3 shchodo shchodo PROPN issue-570 226 4 pobudovy pobudovy ADP issue-570 226 5 systemy systemy PROPN issue-570 226 6 zapobihannia zapobihannia PROPN issue-570 226 7 ta ta X issue-570 226 8 protydii protydii PROPN issue-570 226 9 lehalizatsii lehalizatsii PROPN issue-570 226 10 dokhodiv dokhodiv PROPN issue-570 226 11 , , PUNCT issue-570 226 12 otrymanykh otrymanykh ADJ issue-570 226 13 zlochynnym zlochynnym NOUN issue-570 226 14 shliakhom shliakhom ADJ issue-570 226 15 [ [ PUNCT issue-570 226 16 us we PRON issue-570 226 17 experience experience NOUN issue-570 226 18 in in ADP issue-570 226 19 establishing establish VERB issue-570 226 20 a a DET issue-570 226 21 system system NOUN issue-570 226 22 for for ADP issue-570 226 23 preventing prevent VERB issue-570 226 24 and and CCONJ issue-570 226 25 combating combat VERB issue-570 226 26 the the DET issue-570 226 27 legalization legalization NOUN issue-570 226 28 of of ADP issue-570 226 29 income income NOUN issue-570 226 30 derived derive VERB issue-570 226 31 from from ADP issue-570 226 32 crime crime NOUN issue-570 226 33 ] ] PUNCT issue-570 226 34 . . PUNCT issue-570 227 1 finansy finansy ADJ issue-570 227 2 , , PUNCT issue-570 227 3 uchet uchet NOUN issue-570 227 4 , , PUNCT issue-570 227 5 banky banky PROPN issue-570 228 1 [ [ X issue-570 228 2 finances finance NOUN issue-570 228 3 , , PUNCT issue-570 228 4 accounting accounting NOUN issue-570 228 5 , , PUNCT issue-570 228 6 banks bank NOUN issue-570 228 7 ] ] PUNCT issue-570 228 8 , , PUNCT issue-570 228 9 1(20 1(20 NUM issue-570 228 10 ) ) PUNCT issue-570 228 11 , , PUNCT issue-570 228 12 209 209 NUM issue-570 228 13 - - SYM issue-570 228 14 214 214 NUM issue-570 228 15 . . PUNCT issue-570 229 1 ( ( PUNCT issue-570 229 2 in in ADP issue-570 229 3 ukrainian ukrainian ADJ issue-570 229 4 ) ) PUNCT issue-570 229 5 dranchenko dranchenko NOUN issue-570 229 6 , , PUNCT issue-570 229 7 h. h. PROPN issue-570 229 8 h. h. PROPN issue-570 229 9 ( ( PUNCT issue-570 229 10 2004 2004 NUM issue-570 229 11 ) ) PUNCT issue-570 229 12 . . PUNCT issue-570 230 1 zahalni zahalni NOUN issue-570 230 2 zasady zasady PROPN issue-570 230 3 kryminalnoi kryminalnoi PROPN issue-570 230 4 vidpovidalnosti vidpovidalnosti PROPN issue-570 231 1 za za PROPN issue-570 231 2 podatkovi podatkovi PROPN issue-570 231 3 zlochyny zlochyny PROPN issue-570 231 4 za za PROPN issue-570 231 5 zakonodavstvom zakonodavstvom PROPN issue-570 231 6 ssha ssha PROPN issue-570 232 1 [ [ X issue-570 232 2 general general ADJ issue-570 232 3 principles principle NOUN issue-570 232 4 of of ADP issue-570 232 5 criminal criminal ADJ issue-570 232 6 liability liability NOUN issue-570 232 7 for for ADP issue-570 232 8 tax tax NOUN issue-570 232 9 crimes crime NOUN issue-570 232 10 under under ADP issue-570 232 11 us us PROPN issue-570 232 12 law law NOUN issue-570 232 13 ] ] PUNCT issue-570 232 14 . . PUNCT issue-570 233 1 aktualni aktualni PROPN issue-570 233 2 problemy problemy PROPN issue-570 233 3 derzhavy derzhavy PROPN issue-570 233 4 i i PRON issue-570 233 5 prava prava VERB issue-570 234 1 [ [ X issue-570 234 2 current current ADJ issue-570 234 3 problems problem NOUN issue-570 234 4 of of ADP issue-570 234 5 state state NOUN issue-570 234 6 and and CCONJ issue-570 234 7 law law NOUN issue-570 234 8 ] ] PUNCT issue-570 234 9 , , PUNCT issue-570 234 10 889 889 NUM issue-570 234 11 - - SYM issue-570 234 12 896 896 NUM issue-570 234 13 . . PUNCT issue-570 235 1 ( ( PUNCT issue-570 235 2 in in ADP issue-570 235 3 ukrainian ukrainian ADJ issue-570 235 4 ) ) PUNCT issue-570 235 5 kamenskyi kamenskyi PROPN issue-570 235 6 , , PUNCT issue-570 235 7 d. d. PROPN issue-570 235 8 v. v. PROPN issue-570 235 9 ( ( PUNCT issue-570 235 10 2011 2011 NUM issue-570 235 11 ) ) PUNCT issue-570 235 12 . . PUNCT issue-570 236 1 podatkova podatkova VERB issue-570 236 2 optymizatsiia optymizatsiia NOUN issue-570 236 3 ta ta PART issue-570 236 4 podatkove podatkove VERB issue-570 236 5 ukhylennia ukhylennia PROPN issue-570 236 6 u u PROPN issue-570 236 7 ssha ssha NOUN issue-570 236 8 : : PUNCT issue-570 236 9 osoblyvosti osoblyvosti AUX issue-570 236 10 vidmezhuvannia vidmezhuvannia NOUN issue-570 237 1 [ [ X issue-570 237 2 tax tax NOUN issue-570 237 3 optimization optimization NOUN issue-570 237 4 and and CCONJ issue-570 237 5 tax tax NOUN issue-570 237 6 evasion evasion NOUN issue-570 237 7 in in ADP issue-570 237 8 the the DET issue-570 237 9 united united PROPN issue-570 237 10 states states PROPN issue-570 237 11 : : PUNCT issue-570 237 12 features feature NOUN issue-570 237 13 of of ADP issue-570 237 14 delimitation delimitation NOUN issue-570 237 15 ] ] PUNCT issue-570 237 16 . . PUNCT issue-570 238 1 naukovyi naukovyi PROPN issue-570 238 2 visnyk visnyk PROPN issue-570 238 3 mizhnarodnoho mizhnarodnoho PROPN issue-570 238 4 humanitarnoho humanitarnoho PROPN issue-570 238 5 universytetu universytetu VERB issue-570 239 1 [ [ X issue-570 239 2 scientific scientific ADJ issue-570 239 3 bulletin bulletin NOUN issue-570 239 4 of of ADP issue-570 239 5 the the DET issue-570 239 6 international international ADJ issue-570 239 7 humanitarian humanitarian ADJ issue-570 239 8 university university NOUN issue-570 239 9 ] ] PUNCT issue-570 239 10 , , PUNCT issue-570 239 11 2 2 NUM issue-570 239 12 , , PUNCT issue-570 239 13 176 176 NUM issue-570 239 14 - - SYM issue-570 239 15 180 180 NUM issue-570 239 16 . . PUNCT issue-570 240 1 ( ( PUNCT issue-570 240 2 in in ADP issue-570 240 3 ukrainian ukrainian ADJ issue-570 240 4 ) ) PUNCT issue-570 240 5 fiscal fiscal ADJ issue-570 240 6 code code NOUN issue-570 240 7 of of ADP issue-570 240 8 germany germany PROPN issue-570 240 9 in in ADP issue-570 240 10 the the DET issue-570 240 11 version version NOUN issue-570 240 12 promulgated promulgate VERB issue-570 240 13 on on ADP issue-570 240 14 1 1 NUM issue-570 240 15 october october PROPN issue-570 240 16 2002 2002 NUM issue-570 240 17 . . PUNCT issue-570 241 1 federal federal ADJ issue-570 241 2 law law NOUN issue-570 241 3 gazette gazette PROPN issue-570 242 1 [ [ X issue-570 242 2 bundesgesetzblatt bundesgesetzblatt NOUN issue-570 242 3 ] ] X issue-570 242 4 , , PUNCT issue-570 242 5 i i PRON issue-570 242 6 , , PUNCT issue-570 242 7 3866 3866 NUM issue-570 242 8 ( ( PUNCT issue-570 242 9 2003 2003 NUM issue-570 242 10 ) ) PUNCT issue-570 242 11 . . PUNCT issue-570 243 1 criminal criminal ADJ issue-570 243 2 code code NOUN issue-570 243 3 in in ADP issue-570 243 4 the the DET issue-570 243 5 version version NOUN issue-570 243 6 promulgated promulgate VERB issue-570 243 7 on on ADP issue-570 243 8 13 13 NUM issue-570 243 9 november november NOUN issue-570 243 10 1998 1998 NUM issue-570 243 11 , , PUNCT issue-570 243 12 last last ADV issue-570 243 13 amended amend VERB issue-570 243 14 by by ADP issue-570 243 15 article article NOUN issue-570 243 16 3 3 NUM issue-570 243 17 of of ADP issue-570 243 18 the the DET issue-570 243 19 law law NOUN issue-570 243 20 of of ADP issue-570 243 21 2 2 NUM issue-570 243 22 october october NOUN issue-570 243 23 2009 2009 NUM issue-570 243 24 . . PUNCT issue-570 244 1 federal federal ADJ issue-570 244 2 law law NOUN issue-570 244 3 gazette gazette NOUN issue-570 245 1 i i PRON issue-570 245 2 p. p. NOUN issue-570 245 3 3214 3214 NUM issue-570 245 4 . . PUNCT issue-570 246 1 federal federal ADJ issue-570 246 2 law law NOUN issue-570 246 3 gazette gazette PROPN issue-570 247 1 [ [ X issue-570 247 2 bundesgesetzblatt bundesgesetzblatt NOUN issue-570 247 3 ] ] X issue-570 247 4 , , PUNCT issue-570 247 5 i i PRON issue-570 247 6 , , PUNCT issue-570 247 7 3322 3322 NUM issue-570 247 8 . . PUNCT issue-570 248 1 kryminalnyi kryminalnyi PROPN issue-570 248 2 kodeks kodeks PROPN issue-570 248 3 frn frn PROPN issue-570 249 1 [ [ X issue-570 249 2 criminal criminal ADJ issue-570 249 3 code code NOUN issue-570 249 4 of of ADP issue-570 249 5 the the DET issue-570 249 6 federal federal PROPN issue-570 249 7 republic republic PROPN issue-570 249 8 of of ADP issue-570 249 9 germany germany PROPN issue-570 249 10 ] ] PUNCT issue-570 249 11 ( ( PUNCT issue-570 249 12 trans trans PROPN issue-570 249 13 . . PROPN issue-570 249 14 from from ADP issue-570 249 15 german german NOUN issue-570 249 16 ) ) PUNCT issue-570 249 17 . . PUNCT issue-570 250 1 ( ( PUNCT issue-570 250 2 2001 2001 NUM issue-570 250 3 ) ) PUNCT issue-570 250 4 . . PUNCT issue-570 251 1 ( ( PUNCT issue-570 251 2 a. a. PROPN issue-570 251 3 v. v. PROPN issue-570 251 4 serebrenikova serebrenikova PROPN issue-570 251 5 , , PUNCT issue-570 251 6 trans trans PROPN issue-570 251 7 . . PUNCT issue-570 251 8 ) ) PUNCT issue-570 251 9 . . PUNCT issue-570 252 1 m. m. NOUN issue-570 252 2 : : PUNCT issue-570 252 3 zertsalo zertsalo NOUN issue-570 252 4 - - PUNCT issue-570 252 5 m. m. NOUN issue-570 252 6 ( ( PUNCT issue-570 252 7 in in ADP issue-570 252 8 russian russian PROPN issue-570 252 9 ) ) PUNCT issue-570 252 10 yermolova yermolova PROPN issue-570 252 11 , , PUNCT issue-570 252 12 n. n. PROPN issue-570 252 13 ye ye NOUN issue-570 252 14 . . PROPN issue-570 252 15 , , PUNCT issue-570 252 16 serebrenikova serebrenikova PROPN issue-570 252 17 , , PUNCT issue-570 252 18 a. a. PROPN issue-570 252 19 v. v. PROPN issue-570 252 20 ( ( PUNCT issue-570 252 21 2008 2008 NUM issue-570 252 22 ) ) PUNCT issue-570 252 23 . . PUNCT issue-570 253 1 kryminalne kryminalne PROPN issue-570 253 2 pravo pravo PROPN issue-570 253 3 zarubizhnykh zarubizhnykh PROPN issue-570 253 4 krain krain VERB issue-570 254 1 [ [ X issue-570 254 2 criminal criminal ADJ issue-570 254 3 law law NOUN issue-570 254 4 of of ADP issue-570 254 5 foreign foreign ADJ issue-570 254 6 countries country NOUN issue-570 254 7 ] ] PUNCT issue-570 254 8 . . PUNCT issue-570 255 1 m. m. NOUN issue-570 255 2 : : PUNCT issue-570 255 3 zertsalo zertsalo NOUN issue-570 255 4 - - PUNCT issue-570 255 5 m. m. NOUN issue-570 255 6 ( ( PUNCT issue-570 255 7 in in ADP issue-570 255 8 ukrainian ukrainian ADJ issue-570 255 9 ) ) PUNCT issue-570 255 10 vaskevich vaskevich NOUN issue-570 255 11 , , PUNCT issue-570 255 12 k. k. PROPN issue-570 255 13 pravovoe pravovoe PROPN issue-570 255 14 regulirovanie regulirovanie PROPN issue-570 255 15 otvetstvennosti otvetstvennosti PROPN issue-570 255 16 za za PROPN issue-570 255 17 narushenie narushenie PROPN issue-570 255 18 nalogovogo nalogovogo VERB issue-570 255 19 zakonodatelstva zakonodatelstva PROPN issue-570 255 20 v v ADP issue-570 255 21 frg frg PROPN issue-570 256 1 [ [ X issue-570 256 2 legal legal ADJ issue-570 256 3 regulation regulation NOUN issue-570 256 4 of of ADP issue-570 256 5 liability liability NOUN issue-570 256 6 for for ADP issue-570 256 7 violation violation NOUN issue-570 256 8 of of ADP issue-570 256 9 tax tax NOUN issue-570 256 10 laws law NOUN issue-570 256 11 in in ADP issue-570 256 12 germany germany PROPN issue-570 256 13 ] ] PUNCT issue-570 256 14 . . PUNCT issue-570 257 1 gosudarstvennaia gosudarstvennaia NOUN issue-570 257 2 sluzhba sluzhba ADV issue-570 258 1 [ [ X issue-570 258 2 public public ADJ issue-570 258 3 service service NOUN issue-570 258 4 ] ] PUNCT issue-570 258 5 , , PUNCT issue-570 258 6 2(94 2(94 NUM issue-570 258 7 ) ) PUNCT issue-570 258 8 . . PUNCT issue-570 259 1 retrieved retrieve VERB issue-570 259 2 from from ADP issue-570 259 3 : : PUNCT issue-570 259 4 http://pa-journal.igsu.ru/articles/r46/446/#_ftn2 http://pa-journal.igsu.ru/articles/r46/446/#_ftn2 PRON issue-570 259 5 ( ( PUNCT issue-570 259 6 in in ADP issue-570 259 7 russian russian ADJ issue-570 259 8 ) ) PUNCT issue-570 259 9 gesetz gesetz VERB issue-570 259 10 uber uber PROPN issue-570 259 11 das das PROPN issue-570 259 12 aufspuren aufspuren PROPN issue-570 259 13 von von PROPN issue-570 259 14 gewinnen gewinnen PROPN issue-570 259 15 aus aus PROPN issue-570 259 16 schweren schweren PROPN issue-570 259 17 straftaten straftaten PROPN issue-570 259 18 – – PUNCT issue-570 259 19 geldwachegesetz geldwachegesetz NOUN issue-570 259 20 ( ( PUNCT issue-570 259 21 bundesministerium bundesministerium NOUN issue-570 259 22 der der NOUN issue-570 259 23 justiz justiz NOUN issue-570 259 24 ) ) PUNCT issue-570 259 25 . . PUNCT issue-570 260 1 retrieved retrieve VERB issue-570 260 2 from from ADP issue-570 260 3 : : PUNCT issue-570 260 4 http://bundesrecht.juris.de/bundesrecht/gwg/inhalt.html http://bundesrecht.juris.de/bundesrecht/gwg/inhalt.html PROPN issue-570 260 5 symovian symovian NOUN issue-570 260 6 , , PUNCT issue-570 260 7 s. s. PROPN issue-570 260 8 v. v. PROPN issue-570 260 9 ( ( PUNCT issue-570 260 10 2011 2011 NUM issue-570 260 11 ) ) PUNCT issue-570 260 12 . . PUNCT issue-570 261 1 dosvid dosvid PROPN issue-570 261 2 nimechchyny nimechchyny PROPN issue-570 261 3 shchodo shchodo PROPN issue-570 261 4 pravovoho pravovoho PROPN issue-570 261 5 rehuliuvannia rehuliuvannia PROPN issue-570 261 6 problemy problemy PROPN issue-570 261 7 protydii protydii PROPN issue-570 261 8 lehalizatsii lehalizatsii ADJ issue-570 261 9 zlochynnykh zlochynnykh NOUN issue-570 261 10 dokhodiv dokhodiv PUNCT issue-570 262 1 [ [ X issue-570 262 2 german german ADJ issue-570 262 3 experience experience NOUN issue-570 262 4 in in ADP issue-570 262 5 legal legal ADJ issue-570 262 6 regulation regulation NOUN issue-570 262 7 of of ADP issue-570 262 8 the the DET issue-570 262 9 anti anti ADJ issue-570 262 10 - - ADJ issue-570 262 11 money money ADJ issue-570 262 12 laundering laundering NOUN issue-570 262 13 ] ] PUNCT issue-570 262 14 . . PUNCT issue-570 263 1 forum forum PROPN issue-570 263 2 prava prava PROPN issue-570 264 1 [ [ X issue-570 264 2 legal legal ADJ issue-570 264 3 forum forum NOUN issue-570 264 4 ] ] X issue-570 264 5 , , PUNCT issue-570 264 6 1 1 NUM issue-570 264 7 , , PUNCT issue-570 264 8 904 904 NUM issue-570 264 9 - - SYM issue-570 264 10 908 908 NUM issue-570 264 11 . . PUNCT issue-570 265 1 ( ( PUNCT issue-570 265 2 in in ADP issue-570 265 3 ukrainian ukrainian ADJ issue-570 265 4 ) ) PUNCT issue-570 265 5 esakov esakov PROPN issue-570 265 6 , , PUNCT issue-570 265 7 a. a. NOUN issue-570 265 8 a. a. PROPN issue-570 265 9 , , PUNCT issue-570 265 10 krylova krylova PROPN issue-570 265 11 , , PUNCT issue-570 265 12 n. n. PROPN issue-570 265 13 e. e. PROPN issue-570 265 14 , , PUNCT issue-570 265 15 serebrennikova serebrennikova PROPN issue-570 265 16 , , PUNCT issue-570 265 17 a. a. PROPN issue-570 265 18 v. v. PROPN issue-570 265 19 ( ( PUNCT issue-570 265 20 2009 2009 NUM issue-570 265 21 ) ) PUNCT issue-570 265 22 . . PUNCT issue-570 266 1 ugolovnoie ugolovnoie PROPN issue-570 266 2 pravo pravo PROPN issue-570 266 3 zarubezhnykh zarubezhnykh PROPN issue-570 266 4 stran stran PROPN issue-570 267 1 [ [ X issue-570 267 2 criminal criminal ADJ issue-570 267 3 law law NOUN issue-570 267 4 of of ADP issue-570 267 5 foreign foreign ADJ issue-570 267 6 countries country NOUN issue-570 267 7 ] ] PUNCT issue-570 267 8 . . PUNCT issue-570 268 1 m. m. NOUN issue-570 268 2 ( ( PUNCT issue-570 268 3 in in ADP issue-570 268 4 russian russian ADJ issue-570 268 5 ) ) PUNCT issue-570 268 6 kozochkin kozochkin PROPN issue-570 268 7 , , PUNCT issue-570 268 8 i. i. PROPN issue-570 268 9 d. d. PROPN issue-570 268 10 ( ( PUNCT issue-570 268 11 ed ed NOUN issue-570 268 12 . . PUNCT issue-570 268 13 ) ) PUNCT issue-570 268 14 . . PUNCT issue-570 269 1 ( ( PUNCT issue-570 269 2 2001 2001 NUM issue-570 269 3 ) ) PUNCT issue-570 269 4 . . PUNCT issue-570 270 1 ugolovnoe ugolovnoe ADJ issue-570 270 2 zakonodatelstvo zakonodatelstvo PROPN issue-570 270 3 zarubezhnykh zarubezhnykh PROPN issue-570 270 4 gosudarstv gosudarstv NOUN issue-570 270 5 . . PUNCT issue-570 271 1 obshchaia obshchaia ADJ issue-570 271 2 chast chast PROPN issue-570 271 3 [ [ X issue-570 271 4 criminal criminal ADJ issue-570 271 5 legislation legislation NOUN issue-570 271 6 of of ADP issue-570 271 7 foreign foreign ADJ issue-570 271 8 countries country NOUN issue-570 271 9 . . PUNCT issue-570 272 1 general general ADJ issue-570 272 2 part part NOUN issue-570 272 3 ] ] X issue-570 272 4 ( ( PUNCT issue-570 272 5 pp pp ADJ issue-570 272 6 . . PUNCT issue-570 273 1 255 255 NUM issue-570 273 2 - - SYM issue-570 273 3 259 259 NUM issue-570 273 4 ) ) PUNCT issue-570 273 5 . . PUNCT issue-570 274 1 m. m. NOUN issue-570 274 2 : : PUNCT issue-570 274 3 a. a. PROPN issue-570 274 4 s. s. PROPN issue-570 274 5 griboiedov griboiedov PROPN issue-570 274 6 institute institute PROPN issue-570 274 7 of of ADP issue-570 274 8 international international ADJ issue-570 274 9 law law NOUN issue-570 274 10 and and CCONJ issue-570 274 11 economics economic NOUN issue-570 274 12 . . PUNCT issue-570 275 1 ( ( PUNCT issue-570 275 2 in in ADP issue-570 275 3 russian russian ADJ issue-570 275 4 ) ) PUNCT issue-570 275 5 salkazanov salkazanov PROPN issue-570 275 6 , , PUNCT issue-570 275 7 a. a. PROPN issue-570 275 8 e. e. PROPN issue-570 275 9 ( ( PUNCT issue-570 275 10 2017 2017 NUM issue-570 275 11 ) ) PUNCT issue-570 275 12 . . PUNCT issue-570 276 1 sravnitelno sravnitelno NOUN issue-570 276 2 - - PUNCT issue-570 276 3 pravovoi pravovoi NOUN issue-570 276 4 analiz analiz NOUN issue-570 276 5 ugolovnoi ugolovnoi PROPN issue-570 276 6 otvetstvennosti otvetstvennosti NOUN issue-570 276 7 za za PROPN issue-570 276 8 neuplatu neuplatu PROPN issue-570 276 9 v v ADP issue-570 276 10 biudzhety biudzhety NOUN issue-570 276 11 rossii rossii NOUN issue-570 276 12 i i PRON issue-570 276 13 yevropy yevropy VERB issue-570 277 1 [ [ X issue-570 277 2 comparative comparative ADJ issue-570 277 3 legal legal ADJ issue-570 277 4 analysis analysis NOUN issue-570 277 5 of of ADP issue-570 277 6 criminal criminal ADJ issue-570 277 7 liability liability NOUN issue-570 277 8 for for ADP issue-570 277 9 non non ADJ issue-570 277 10 - - NOUN issue-570 277 11 payment payment NOUN issue-570 277 12 to to ADP issue-570 277 13 the the DET issue-570 277 14 budgets budget NOUN issue-570 277 15 of of ADP issue-570 277 16 russia russia PROPN issue-570 277 17 and and CCONJ issue-570 277 18 europe europe PROPN issue-570 277 19 ] ] PUNCT issue-570 277 20 . . PUNCT issue-570 278 1 yuridicheskie yuridicheskie PROPN issue-570 278 2 issledovaniia issledovaniia VERB issue-570 278 3 [ [ X issue-570 278 4 legal legal ADJ issue-570 278 5 research research NOUN issue-570 278 6 ] ] X issue-570 278 7 , , PUNCT issue-570 278 8 1 1 NUM issue-570 278 9 , , PUNCT issue-570 278 10 105 105 NUM issue-570 278 11 - - SYM issue-570 278 12 115 115 NUM issue-570 278 13 . . PUNCT issue-570 279 1 ( ( PUNCT issue-570 279 2 in in ADP issue-570 279 3 russian russian ADJ issue-570 279 4 ) ) PUNCT issue-570 279 5 mezentseva mezentseva PROPN issue-570 279 6 , , PUNCT issue-570 279 7 i. i. PROPN issue-570 279 8 ye ye PROPN issue-570 279 9 . . PUNCT issue-570 279 10 ( ( PUNCT issue-570 279 11 2002 2002 NUM issue-570 279 12 ) ) PUNCT issue-570 279 13 . . PUNCT issue-570 280 1 kryminalno kryminalno NOUN issue-570 280 2 - - PUNCT issue-570 280 3 pravovi pravovi PROPN issue-570 280 4 i i PRON issue-570 280 5 kryminolohichni kryminolohichni VERB issue-570 280 6 aspekty aspekty PROPN issue-570 280 7 lehalizatsii lehalizatsii PROPN issue-570 280 8 hroshovykh hroshovykh PROPN issue-570 280 9 koshtiv koshtiv PROPN issue-570 280 10 ta ta PROPN issue-570 280 11 inshoho inshoho PROPN issue-570 280 12 maina maina PROPN issue-570 280 13 , , PUNCT issue-570 280 14 zdobutykh zdobutykh PROPN issue-570 280 15 zlochynnym zlochynnym NOUN issue-570 281 1 shliakhom shliakhom ADJ issue-570 281 2 [ [ PUNCT issue-570 281 3 criminal criminal ADJ issue-570 281 4 legal legal ADJ issue-570 281 5 and and CCONJ issue-570 281 6 criminological criminological ADJ issue-570 281 7 aspects aspect NOUN issue-570 281 8 of of ADP issue-570 281 9 legalization legalization NOUN issue-570 281 10 of of ADP issue-570 281 11 monetary monetary ADJ issue-570 281 12 or or CCONJ issue-570 281 13 other other ADJ issue-570 281 14 assets asset NOUN issue-570 281 15 obtained obtain VERB issue-570 281 16 by by ADP issue-570 281 17 criminal criminal ADJ issue-570 281 18 means mean NOUN issue-570 281 19 ] ] PUNCT issue-570 281 20 ( ( PUNCT issue-570 281 21 dissertation dissertation NOUN issue-570 281 22 ) ) PUNCT issue-570 281 23 . . PUNCT issue-570 282 1 kharkiv kharkiv PROPN issue-570 282 2 : : PUNCT issue-570 282 3 kharkiv kharkiv PROPN issue-570 282 4 national national PROPN issue-570 282 5 university university PROPN issue-570 282 6 of of ADP issue-570 282 7 internal internal ADJ issue-570 282 8 affairs affair NOUN issue-570 282 9 . . PUNCT issue-570 283 1 ( ( PUNCT issue-570 283 2 in in ADP issue-570 283 3 ukrainian ukrainian ADJ issue-570 283 4 ) ) PUNCT issue-570 283 5 romanko romanko PROPN issue-570 283 6 , , PUNCT issue-570 283 7 p. p. PROPN issue-570 283 8 s. s. PROPN issue-570 284 1 protydiia protydiia PROPN issue-570 284 2 lehalizatsii lehalizatsii PROPN issue-570 284 3 ( ( PUNCT issue-570 284 4 vidmyvanniu vidmyvanniu ADJ issue-570 284 5 ) ) PUNCT issue-570 284 6 dokhodiv dokhodiv PROPN issue-570 284 7 oderzhanykh oderzhanykh PROPN issue-570 284 8 zlochynnym zlochynnym PROPN issue-570 284 9 shliakhom shliakhom PROPN issue-570 284 10 : : PUNCT issue-570 284 11 porivnialnyi porivnialnyi PROPN issue-570 284 12 analiz analiz PROPN issue-570 284 13 zakonodavstva zakonodavstva PROPN issue-570 284 14 yevropeyskykh yevropeyskykh PROPN issue-570 284 15 krayin krayin PROPN issue-570 284 16 ta ta AUX issue-570 284 17 ssha ssha PROPN issue-570 285 1 [ [ X issue-570 285 2 counteraction counteraction NOUN issue-570 285 3 to to ADP issue-570 285 4 legalization legalization NOUN issue-570 285 5 ( ( PUNCT issue-570 285 6 laundering laundering NOUN issue-570 285 7 ) ) PUNCT issue-570 285 8 of of ADP issue-570 285 9 proceeds proceed NOUN issue-570 285 10 from from ADP issue-570 285 11 crime crime NOUN issue-570 285 12 : : PUNCT issue-570 285 13 a a DET issue-570 285 14 comparative comparative ADJ issue-570 285 15 analysis analysis NOUN issue-570 285 16 of of ADP issue-570 285 17 the the DET issue-570 285 18 legislation legislation NOUN issue-570 285 19 of of ADP issue-570 285 20 european european ADJ issue-570 285 21 countries country NOUN issue-570 285 22 and and CCONJ issue-570 285 23 the the DET issue-570 285 24 usa usa PROPN issue-570 285 25 ] ] PUNCT issue-570 285 26 . . PUNCT issue-570 286 1 naukovyi naukovyi PROPN issue-570 286 2 visnyk visnyk PROPN issue-570 286 3 uzhhorodskoho uzhhorodskoho PROPN issue-570 286 4 natsionalnoho natsionalnoho PROPN issue-570 286 5 universytetu universytetu VERB issue-570 287 1 [ [ X issue-570 287 2 scientific scientific ADJ issue-570 287 3 bulletin bulletin NOUN issue-570 287 4 of of ADP issue-570 287 5 uzhgorod uzhgorod PROPN issue-570 287 6 national national PROPN issue-570 287 7 university university PROPN issue-570 287 8 ] ] PUNCT issue-570 287 9 , , PUNCT issue-570 287 10 28(3 28(3 NUM issue-570 287 11 ) ) PUNCT issue-570 287 12 , , PUNCT issue-570 287 13 106 106 NUM issue-570 287 14 - - SYM issue-570 287 15 110 110 NUM issue-570 287 16 . . PUNCT issue-570 288 1 ( ( PUNCT issue-570 288 2 in in ADP issue-570 288 3 ukrainian ukrainian ADJ issue-570 288 4 ) ) PUNCT issue-570 288 5 kryminalnyi kryminalnyi PROPN issue-570 288 6 kodeks kodek VERB issue-570 288 7 ispanii ispanii ADJ issue-570 288 8 [ [ X issue-570 288 9 criminal criminal ADJ issue-570 288 10 code code NOUN issue-570 288 11 of of ADP issue-570 288 12 spain spain PROPN issue-570 288 13 ] ] PUNCT issue-570 288 14 . . PUNCT issue-570 289 1 retrieved retrieve VERB issue-570 289 2 from from ADP issue-570 289 3 : : PUNCT issue-570 289 4 http://ugolovnykodeks.ru/2011/11/ http://ugolovnykodeks.ru/2011/11/ NOUN issue-570 289 5 ugolovnyj ugolovnyj ADJ issue-570 289 6 - - PUNCT issue-570 289 7 kodeks kodek NOUN issue-570 289 8 - - PUNCT issue-570 289 9 ispanii/ ispanii/ NUM issue-570 289 10 klochko klochko NOUN issue-570 289 11 , , PUNCT issue-570 289 12 v. v. ADP issue-570 289 13 m. m. NOUN issue-570 289 14 ( ( PUNCT issue-570 289 15 2013 2013 NUM issue-570 289 16 ) ) PUNCT issue-570 289 17 . . PUNCT issue-570 290 1 inozemnyi inozemnyi PROPN issue-570 290 2 dosvid dosvid PROPN issue-570 290 3 kryminalno kryminalno PROPN issue-570 290 4 - - PUNCT issue-570 290 5 pravovoi pravovoi NOUN issue-570 290 6 okhorony okhorony ADV issue-570 290 7 rynku rynku ADJ issue-570 290 8 tsinnykh tsinnykh ADJ issue-570 290 9 paperiv paperiv NOUN issue-570 291 1 [ [ X issue-570 291 2 foreign foreign ADJ issue-570 291 3 experience experience NOUN issue-570 291 4 of of ADP issue-570 291 5 criminal criminal ADJ issue-570 291 6 law law NOUN issue-570 291 7 protection protection NOUN issue-570 291 8 of of ADP issue-570 291 9 the the DET issue-570 291 10 securities security NOUN issue-570 291 11 market market NOUN issue-570 291 12 ] ] PUNCT issue-570 291 13 . . PUNCT issue-570 292 1 naukovyi naukovyi PROPN issue-570 292 2 visnyk visnyk ADP issue-570 292 3 natsionalnoi natsionalnoi PROPN issue-570 292 4 akademii akademii PROPN issue-570 292 5 vnutrishnikh vnutrishnikh NOUN issue-570 292 6 sprav sprav NOUN issue-570 292 7 [ [ X issue-570 292 8 scientific scientific ADJ issue-570 292 9 bulletin bulletin NOUN issue-570 292 10 of of ADP issue-570 292 11 the the DET issue-570 292 12 national national PROPN issue-570 292 13 academy academy PROPN issue-570 292 14 of of ADP issue-570 292 15 internal internal ADJ issue-570 292 16 affairs affair NOUN issue-570 292 17 ] ] PUNCT issue-570 292 18 , , PUNCT issue-570 292 19 4 4 NUM issue-570 292 20 , , PUNCT issue-570 292 21 275 275 NUM issue-570 292 22 - - SYM issue-570 292 23 282 282 NUM issue-570 292 24 . . PUNCT issue-570 293 1 ( ( PUNCT issue-570 293 2 in in ADP issue-570 293 3 ukrainian ukrainian ADJ issue-570 293 4 ) ) PUNCT issue-570 293 5 kokorev kokorev PROPN issue-570 293 6 , , PUNCT issue-570 293 7 v. v. ADP issue-570 293 8 g. g. PROPN issue-570 293 9 ( ( PUNCT issue-570 293 10 2012 2012 NUM issue-570 293 11 ) ) PUNCT issue-570 293 12 . . PUNCT issue-570 294 1 ekonomicheskie ekonomicheskie PROPN issue-570 294 2 prestupleniia prestupleniia VERB issue-570 294 3 v v PRON issue-570 294 4 ugolovnom ugolovnom NOUN issue-570 294 5 kodekse kodekse NOUN issue-570 294 6 ispanii ispanii NOUN issue-570 295 1 [ [ X issue-570 295 2 economic economic ADJ issue-570 295 3 crimes crime NOUN issue-570 295 4 in in ADP issue-570 295 5 the the DET issue-570 295 6 criminal criminal ADJ issue-570 295 7 code code NOUN issue-570 295 8 of of ADP issue-570 295 9 spain spain PROPN issue-570 295 10 ] ] PUNCT issue-570 295 11 . . PUNCT issue-570 296 1 sotsialno sotsialno NOUN issue-570 296 2 - - PUNCT issue-570 296 3 ekonomicheskie ekonomicheskie NOUN issue-570 296 4 yavleniia yavleniia NOUN issue-570 296 5 i i PRON issue-570 296 6 protsessy protsessy VERB issue-570 297 1 [ [ X issue-570 297 2 socio socio NOUN issue-570 297 3 - - PUNCT issue-570 297 4 economic economic ADJ issue-570 297 5 phenomena phenomenon NOUN issue-570 297 6 and and CCONJ issue-570 297 7 processes process NOUN issue-570 297 8 ] ] PUNCT issue-570 297 9 , , PUNCT issue-570 297 10 12(046 12(046 NOUN issue-570 297 11 ) ) PUNCT issue-570 297 12 , , PUNCT issue-570 297 13 373 373 NUM issue-570 297 14 - - SYM issue-570 297 15 380 380 NUM issue-570 297 16 . . PUNCT issue-570 298 1 ( ( PUNCT issue-570 298 2 in in ADP issue-570 298 3 russian russian ADJ issue-570 298 4 ) ) PUNCT issue-570 298 5 talan talan PROPN issue-570 298 6 , , PUNCT issue-570 298 7 m. m. NOUN issue-570 298 8 v. v. PROPN issue-570 298 9 ( ( PUNCT issue-570 298 10 2007 2007 NUM issue-570 298 11 ) ) PUNCT issue-570 298 12 . . PUNCT issue-570 299 1 zakonodatelstvo zakonodatelstvo PROPN issue-570 299 2 yevropeyskikh yevropeyskikh PROPN issue-570 299 3 gosudarstv gosudarstv PROPN issue-570 299 4 ob ob ADP issue-570 299 5 ekonomicheskikh ekonomicheskikh PROPN issue-570 299 6 prestupleniiakh prestupleniiakh NOUN issue-570 299 7 [ [ X issue-570 299 8 the the DET issue-570 299 9 legislation legislation NOUN issue-570 299 10 of of ADP issue-570 299 11 european european ADJ issue-570 299 12 countries country NOUN issue-570 299 13 on on ADP issue-570 299 14 economic economic ADJ issue-570 299 15 crimes crime NOUN issue-570 299 16 ] ] PUNCT issue-570 299 17 . . PUNCT issue-570 300 1 uchenye uchenye PROPN issue-570 300 2 zapiski zapiski PROPN issue-570 300 3 kazanskogo kazanskogo PROPN issue-570 300 4 gosudarstvennogo gosudarstvennogo PROPN issue-570 301 1 universiteta universiteta PROPN issue-570 301 2 [ [ X issue-570 301 3 scientific scientific ADJ issue-570 301 4 notes note NOUN issue-570 301 5 of of ADP issue-570 301 6 kazan kazan PROPN issue-570 301 7 state state PROPN issue-570 301 8 university university PROPN issue-570 301 9 ] ] PUNCT issue-570 301 10 , , PUNCT issue-570 301 11 149(6 149(6 NUM issue-570 301 12 ) ) PUNCT issue-570 301 13 , , PUNCT issue-570 301 14 261 261 NUM issue-570 301 15 - - SYM issue-570 301 16 272 272 NUM issue-570 301 17 . . PUNCT issue-570 302 1 ( ( PUNCT issue-570 302 2 in in ADP issue-570 302 3 russian russian ADJ issue-570 302 4 ) ) PUNCT issue-570 302 5 kodeks kodek VERB issue-570 302 6 latvii latvii ADJ issue-570 302 7 pro pro PROPN issue-570 302 8 administratyvni administratyvni PROPN issue-570 302 9 pravoporushennia pravoporushennia PROPN issue-570 303 1 [ [ X issue-570 303 2 latvian latvian ADJ issue-570 303 3 code code NOUN issue-570 303 4 of of ADP issue-570 303 5 administrative administrative ADJ issue-570 303 6 offenses offense NOUN issue-570 303 7 ] ] PUNCT issue-570 303 8 ( ( PUNCT issue-570 303 9 law law NOUN issue-570 303 10 of of ADP issue-570 303 11 december december PROPN issue-570 303 12 7 7 NUM issue-570 303 13 , , PUNCT issue-570 303 14 1984 1984 NUM issue-570 303 15 ) ) PUNCT issue-570 303 16 . . PUNCT issue-570 304 1 retrieved retrieve VERB issue-570 304 2 from from ADP issue-570 304 3 : : PUNCT issue-570 304 4 https://likumi.lv/ta/en/en/id/89648 https://likumi.lv/ta/en/en/id/89648 PROPN issue-570 304 5 banchuk banchuk PROPN issue-570 304 6 , , PUNCT issue-570 304 7 o. o. NOUN issue-570 304 8 a. a. NOUN issue-570 304 9 ( ( PUNCT issue-570 304 10 2015 2015 NUM issue-570 304 11 ) ) PUNCT issue-570 304 12 . . PUNCT issue-570 305 1 zakonodavstvo zakonodavstvo PROPN issue-570 305 2 pro pro PROPN issue-570 305 3 administratyvni administratyvni PROPN issue-570 305 4 delikty delikty PROPN issue-570 305 5 yevropeyskykh yevropeyskykh PROPN issue-570 305 6 derzhav derzhav PROPN issue-570 305 7 : : PUNCT issue-570 305 8 zahalna zahalna PROPN issue-570 305 9 kharakterystyka kharakterystyka NOUN issue-570 306 1 [ [ X issue-570 306 2 legislation legislation NOUN issue-570 306 3 on on ADP issue-570 306 4 administrative administrative ADJ issue-570 306 5 delicts delict NOUN issue-570 306 6 in in ADP issue-570 306 7 european european ADJ issue-570 306 8 countries country NOUN issue-570 306 9 : : PUNCT issue-570 306 10 general general ADJ issue-570 306 11 characteristics characteristic NOUN issue-570 306 12 ] ] PUNCT issue-570 306 13 . . PUNCT issue-570 307 1 administratyvne administratyvne PROPN issue-570 307 2 pravo pravo PROPN issue-570 308 1 i i PRON issue-570 308 2 protses protse VERB issue-570 309 1 [ [ X issue-570 309 2 administrative administrative ADJ issue-570 309 3 law law NOUN issue-570 309 4 and and CCONJ issue-570 309 5 process process NOUN issue-570 309 6 ] ] PUNCT issue-570 309 7 , , PUNCT issue-570 309 8 1(11 1(11 NUM issue-570 309 9 ) ) PUNCT issue-570 309 10 , , PUNCT issue-570 309 11 96 96 NUM issue-570 309 12 - - SYM issue-570 309 13 110 110 NUM issue-570 309 14 . . PUNCT issue-570 310 1 ( ( PUNCT issue-570 310 2 in in ADP issue-570 310 3 ukrainian ukrainian ADJ issue-570 310 4 ) ) PUNCT