id	sid	tid	token	lemma	pos
issue-581	1	1	baltic	baltic	PROPN
issue-581	1	2	journal	journal	PROPN
issue-581	1	3	of	of	ADP
issue-581	1	4	economic	economic	ADJ
issue-581	1	5	studies	study	NOUN
issue-581	1	6	357	357	NUM
issue-581	1	7	vol	vol	NOUN
issue-581	1	8	.	.	PROPN
issue-581	2	1	4	4	NUM
issue-581	2	2	,	,	PUNCT
issue-581	2	3	no	no	INTJ
issue-581	2	4	.	.	NOUN
issue-581	2	5	5	5	NUM
issue-581	2	6	,	,	PUNCT
issue-581	2	7	2018	2018	NUM
issue-581	2	8	corresponding	correspond	VERB
issue-581	2	9	author	author	NOUN
issue-581	2	10	:	:	PUNCT
issue-581	2	11	1	1	NUM
issue-581	2	12	national	national	PROPN
issue-581	2	13	academy	academy	NOUN
issue-581	2	14	of	of	ADP
issue-581	2	15	internal	internal	PROPN
issue-581	2	16	affairs	affair	NOUN
issue-581	2	17	of	of	ADP
issue-581	2	18	ukraine	ukraine	PROPN
issue-581	2	19	,	,	PUNCT
issue-581	2	20	ukraine	ukraine	NOUN
issue-581	2	21	.	.	PUNCT
issue-581	3	1	e	e	X
issue-581	3	2	-	-	NOUN
issue-581	3	3	mail	mail	NOUN
issue-581	3	4	:	:	PUNCT
issue-581	3	5	gavruha@ua.fm	gavruha@ua.fm	PROPN
issue-581	3	6	2	2	NUM
issue-581	3	7	hon	hon	PROPN
issue-581	3	8	.	.	PUNCT
issue-581	4	1	prof	prof	PROPN
issue-581	4	2	.	.	PUNCT
issue-581	5	1	m.s	m.s	PROPN
issue-581	5	2	.	.	PROPN
issue-581	5	3	bokarius	bokarius	PROPN
issue-581	5	4	kharkiv	kharkiv	PROPN
issue-581	5	5	research	research	PROPN
issue-581	5	6	institute	institute	PROPN
issue-581	5	7	of	of	ADP
issue-581	5	8	forensic	forensic	ADJ
issue-581	5	9	examinations	examination	NOUN
issue-581	5	10	,	,	PUNCT
issue-581	5	11	ukraine	ukraine	NOUN
issue-581	5	12	.	.	PUNCT
issue-581	6	1	3	3	NUM
issue-581	6	2	kharkiv	kharkiv	PROPN
issue-581	6	3	national	national	PROPN
issue-581	6	4	university	university	PROPN
issue-581	6	5	of	of	ADP
issue-581	6	6	internal	internal	PROPN
issue-581	6	7	affairs	affairs	PROPN
issue-581	6	8	,	,	PUNCT
issue-581	6	9	ukraine	ukraine	NOUN
issue-581	6	10	.	.	PUNCT
issue-581	7	1	doi	doi	NOUN
issue-581	7	2	:	:	PUNCT
issue-581	7	3	https://doi.org/10.30525/2256-0742/2018-4-5-357-363	https://doi.org/10.30525/2256-0742/2018-4-5-357-363	NOUN
issue-581	7	4	organizational	organizational	ADJ
issue-581	7	5	aspects	aspect	NOUN
issue-581	7	6	of	of	ADP
issue-581	7	7	fiscal	fiscal	ADJ
issue-581	7	8	authorities	authority	NOUN
issue-581	7	9	in	in	ADP
issue-581	7	10	ukraine	ukraine	ADJ
issue-581	7	11	and	and	CCONJ
issue-581	7	12	foreign	foreign	ADJ
issue-581	7	13	countries	country	NOUN
issue-581	7	14	:	:	PUNCT
issue-581	7	15	comparative	comparative	ADJ
issue-581	7	16	analysis	analysis	NOUN
issue-581	7	17	olena	olena	PROPN
issue-581	7	18	tykhonova1	tykhonova1	NOUN
issue-581	7	19	,	,	PUNCT
issue-581	7	20	oleksandr	oleksandr	PROPN
issue-581	7	21	sviderskyi2	sviderskyi2	PROPN
issue-581	7	22	,	,	PUNCT
issue-581	7	23	iryna	iryna	NOUN
issue-581	7	24	yefremova3	yefremova3	PROPN
issue-581	7	25	abstract	abstract	PROPN
issue-581	7	26	.	.	PUNCT
issue-581	8	1	the	the	DET
issue-581	8	2	aim	aim	NOUN
issue-581	8	3	of	of	ADP
issue-581	8	4	the	the	DET
issue-581	8	5	article	article	NOUN
issue-581	8	6	is	be	AUX
issue-581	8	7	a	a	DET
issue-581	8	8	comparative	comparative	ADJ
issue-581	8	9	legal	legal	ADJ
issue-581	8	10	study	study	NOUN
issue-581	8	11	of	of	ADP
issue-581	8	12	the	the	DET
issue-581	8	13	organizational	organizational	ADJ
issue-581	8	14	aspects	aspect	NOUN
issue-581	8	15	of	of	ADP
issue-581	8	16	fiscal	fiscal	ADJ
issue-581	8	17	authorities	authority	NOUN
issue-581	8	18	in	in	ADP
issue-581	8	19	ukraine	ukraine	NOUN
issue-581	8	20	and	and	CCONJ
issue-581	8	21	in	in	ADP
issue-581	8	22	some	some	DET
issue-581	8	23	foreign	foreign	ADJ
issue-581	8	24	countries	country	NOUN
issue-581	8	25	and	and	CCONJ
issue-581	8	26	so	so	ADV
issue-581	8	27	to	to	PART
issue-581	8	28	determine	determine	VERB
issue-581	8	29	ways	way	NOUN
issue-581	8	30	to	to	PART
issue-581	8	31	improve	improve	VERB
issue-581	8	32	domestic	domestic	ADJ
issue-581	8	33	legislation	legislation	NOUN
issue-581	8	34	in	in	ADP
issue-581	8	35	this	this	DET
issue-581	8	36	area	area	NOUN
issue-581	8	37	.	.	PUNCT
issue-581	9	1	the	the	DET
issue-581	9	2	subject	subject	NOUN
issue-581	9	3	of	of	ADP
issue-581	9	4	the	the	DET
issue-581	9	5	study	study	NOUN
issue-581	9	6	is	be	AUX
issue-581	9	7	the	the	DET
issue-581	9	8	domestic	domestic	ADJ
issue-581	9	9	and	and	CCONJ
issue-581	9	10	foreign	foreign	ADJ
issue-581	9	11	experience	experience	NOUN
issue-581	9	12	of	of	ADP
issue-581	9	13	the	the	DET
issue-581	9	14	structure	structure	NOUN
issue-581	9	15	and	and	CCONJ
issue-581	9	16	activity	activity	NOUN
issue-581	9	17	of	of	ADP
issue-581	9	18	fiscal	fiscal	ADJ
issue-581	9	19	authorities	authority	NOUN
issue-581	9	20	in	in	ADP
issue-581	9	21	such	such	ADJ
issue-581	9	22	countries	country	NOUN
issue-581	9	23	as	as	ADP
issue-581	9	24	the	the	DET
issue-581	9	25	united	united	PROPN
issue-581	9	26	states	states	PROPN
issue-581	9	27	,	,	PUNCT
issue-581	9	28	the	the	DET
issue-581	9	29	uk	uk	PROPN
issue-581	9	30	,	,	PUNCT
issue-581	9	31	france	france	PROPN
issue-581	9	32	,	,	PUNCT
issue-581	9	33	the	the	DET
issue-581	9	34	republic	republic	NOUN
issue-581	9	35	of	of	ADP
issue-581	9	36	latvia	latvia	PROPN
issue-581	9	37	,	,	PUNCT
issue-581	9	38	the	the	DET
issue-581	9	39	republic	republic	NOUN
issue-581	9	40	of	of	ADP
issue-581	9	41	belarus	belarus	PROPN
issue-581	9	42	and	and	CCONJ
issue-581	9	43	kazakhstan	kazakhstan	PROPN
issue-581	9	44	.	.	PUNCT
issue-581	10	1	methodology	methodology	PROPN
issue-581	10	2	.	.	PUNCT
issue-581	11	1	the	the	DET
issue-581	11	2	study	study	NOUN
issue-581	11	3	is	be	AUX
issue-581	11	4	based	base	VERB
issue-581	11	5	on	on	ADP
issue-581	11	6	the	the	DET
issue-581	11	7	use	use	NOUN
issue-581	11	8	of	of	ADP
issue-581	11	9	general	general	ADJ
issue-581	11	10	scientific	scientific	ADJ
issue-581	11	11	and	and	CCONJ
issue-581	11	12	special	special	ADJ
issue-581	11	13	scientific	scientific	ADJ
issue-581	11	14	methods	method	NOUN
issue-581	11	15	and	and	CCONJ
issue-581	11	16	techniques	technique	NOUN
issue-581	11	17	of	of	ADP
issue-581	11	18	scientific	scientific	ADJ
issue-581	11	19	knowledge	knowledge	NOUN
issue-581	11	20	.	.	PUNCT
issue-581	12	1	the	the	DET
issue-581	12	2	historical	historical	ADJ
issue-581	12	3	method	method	NOUN
issue-581	12	4	enabled	enable	VERB
issue-581	12	5	to	to	PART
issue-581	12	6	study	study	VERB
issue-581	12	7	the	the	DET
issue-581	12	8	origin	origin	NOUN
issue-581	12	9	and	and	CCONJ
issue-581	12	10	formation	formation	NOUN
issue-581	12	11	of	of	ADP
issue-581	12	12	fiscal	fiscal	ADJ
issue-581	12	13	authorities	authority	NOUN
issue-581	12	14	in	in	ADP
issue-581	12	15	ukraine	ukraine	PROPN
issue-581	12	16	.	.	PUNCT
issue-581	13	1	analysis	analysis	NOUN
issue-581	13	2	and	and	CCONJ
issue-581	13	3	synthesis	synthesis	NOUN
issue-581	13	4	enabled	enable	VERB
issue-581	13	5	to	to	PART
issue-581	13	6	interrogate	interrogate	VERB
issue-581	13	7	the	the	DET
issue-581	13	8	fiscal	fiscal	ADJ
issue-581	13	9	system	system	NOUN
issue-581	13	10	of	of	ADP
issue-581	13	11	ukraine	ukraine	NOUN
issue-581	13	12	and	and	CCONJ
issue-581	13	13	some	some	DET
issue-581	13	14	foreign	foreign	ADJ
issue-581	13	15	countries	country	NOUN
issue-581	13	16	as	as	ADP
issue-581	13	17	a	a	DET
issue-581	13	18	complex	complex	ADJ
issue-581	13	19	legal	legal	ADJ
issue-581	13	20	phenomenon	phenomenon	NOUN
issue-581	13	21	,	,	PUNCT
issue-581	13	22	defining	define	VERB
issue-581	13	23	its	its	PRON
issue-581	13	24	essence	essence	NOUN
issue-581	13	25	,	,	PUNCT
issue-581	13	26	characteristics	characteristic	NOUN
issue-581	13	27	,	,	PUNCT
issue-581	13	28	and	and	CCONJ
issue-581	13	29	targets	target	NOUN
issue-581	13	30	.	.	PUNCT
issue-581	14	1	the	the	DET
issue-581	14	2	method	method	NOUN
issue-581	14	3	of	of	ADP
issue-581	14	4	the	the	DET
issue-581	14	5	system	system	NOUN
issue-581	14	6	approach	approach	NOUN
issue-581	14	7	enabled	enable	VERB
issue-581	14	8	to	to	PART
issue-581	14	9	determine	determine	VERB
issue-581	14	10	the	the	DET
issue-581	14	11	place	place	NOUN
issue-581	14	12	of	of	ADP
issue-581	14	13	individual	individual	ADJ
issue-581	14	14	fiscal	fiscal	ADJ
issue-581	14	15	authorities	authority	NOUN
issue-581	14	16	in	in	ADP
issue-581	14	17	the	the	DET
issue-581	14	18	financial	financial	ADJ
issue-581	14	19	system	system	NOUN
issue-581	14	20	of	of	ADP
issue-581	14	21	the	the	DET
issue-581	14	22	country	country	NOUN
issue-581	14	23	,	,	PUNCT
issue-581	14	24	to	to	PART
issue-581	14	25	analyse	analyse	VERB
issue-581	14	26	their	their	PRON
issue-581	14	27	main	main	ADJ
issue-581	14	28	responsibilities	responsibility	NOUN
issue-581	14	29	,	,	PUNCT
issue-581	14	30	functions	function	NOUN
issue-581	14	31	and	and	CCONJ
issue-581	14	32	areas	area	NOUN
issue-581	14	33	of	of	ADP
issue-581	14	34	activity	activity	NOUN
issue-581	14	35	.	.	PUNCT
issue-581	15	1	the	the	DET
issue-581	15	2	comparative	comparative	ADJ
issue-581	15	3	legal	legal	ADJ
issue-581	15	4	method	method	NOUN
issue-581	15	5	enabled	enable	VERB
issue-581	15	6	to	to	PART
issue-581	15	7	analyse	analyse	VERB
issue-581	15	8	the	the	DET
issue-581	15	9	experience	experience	NOUN
issue-581	15	10	of	of	ADP
issue-581	15	11	the	the	DET
issue-581	15	12	organization	organization	NOUN
issue-581	15	13	and	and	CCONJ
issue-581	15	14	activities	activity	NOUN
issue-581	15	15	of	of	ADP
issue-581	15	16	fiscal	fiscal	ADJ
issue-581	15	17	authorities	authority	NOUN
issue-581	15	18	in	in	ADP
issue-581	15	19	foreign	foreign	ADJ
issue-581	15	20	countries	country	NOUN
issue-581	15	21	,	,	PUNCT
issue-581	15	22	as	as	ADV
issue-581	15	23	well	well	ADV
issue-581	15	24	as	as	ADP
issue-581	15	25	to	to	PART
issue-581	15	26	define	define	VERB
issue-581	15	27	the	the	DET
issue-581	15	28	ways	way	NOUN
issue-581	15	29	of	of	ADP
issue-581	15	30	its	its	PRON
issue-581	15	31	implementation	implementation	NOUN
issue-581	15	32	in	in	ADP
issue-581	15	33	the	the	DET
issue-581	15	34	national	national	ADJ
issue-581	15	35	legal	legal	ADJ
issue-581	15	36	system	system	NOUN
issue-581	15	37	.	.	PUNCT
issue-581	16	1	the	the	DET
issue-581	16	2	results	result	NOUN
issue-581	16	3	of	of	ADP
issue-581	16	4	the	the	DET
issue-581	16	5	study	study	NOUN
issue-581	16	6	revealed	reveal	VERB
issue-581	16	7	that	that	SCONJ
issue-581	16	8	for	for	ADP
issue-581	16	9	today	today	NOUN
issue-581	16	10	the	the	DET
issue-581	16	11	experience	experience	NOUN
issue-581	16	12	of	of	ADP
issue-581	16	13	ukraine	ukraine	NOUN
issue-581	16	14	in	in	ADP
issue-581	16	15	the	the	DET
issue-581	16	16	organization	organization	NOUN
issue-581	16	17	of	of	ADP
issue-581	16	18	activity	activity	NOUN
issue-581	16	19	of	of	ADP
issue-581	16	20	fiscal	fiscal	ADJ
issue-581	16	21	authorities	authority	NOUN
issue-581	16	22	is	be	AUX
issue-581	16	23	rather	rather	ADV
issue-581	16	24	progressive	progressive	ADJ
issue-581	16	25	and	and	CCONJ
issue-581	16	26	modern	modern	ADJ
issue-581	16	27	,	,	PUNCT
issue-581	16	28	and	and	CCONJ
issue-581	16	29	the	the	DET
issue-581	16	30	national	national	ADJ
issue-581	16	31	fiscal	fiscal	ADJ
issue-581	16	32	system	system	NOUN
issue-581	16	33	is	be	AUX
issue-581	16	34	characterized	characterize	VERB
issue-581	16	35	by	by	ADP
issue-581	16	36	consolidation	consolidation	NOUN
issue-581	16	37	of	of	ADP
issue-581	16	38	powers	power	NOUN
issue-581	16	39	in	in	ADP
issue-581	16	40	coordinating	coordinate	VERB
issue-581	16	41	and	and	CCONJ
issue-581	16	42	controlling	control	VERB
issue-581	16	43	taxation	taxation	NOUN
issue-581	16	44	and	and	CCONJ
issue-581	16	45	customs	custom	NOUN
issue-581	16	46	,	,	PUNCT
issue-581	16	47	which	which	PRON
issue-581	16	48	defines	define	VERB
issue-581	16	49	progressiveness	progressiveness	NOUN
issue-581	16	50	of	of	ADP
issue-581	16	51	our	our	PRON
issue-581	16	52	country	country	NOUN
issue-581	16	53	.	.	PUNCT
issue-581	17	1	practical	practical	ADJ
issue-581	17	2	implications	implication	NOUN
issue-581	17	3	.	.	PUNCT
issue-581	18	1	the	the	DET
issue-581	18	2	positive	positive	ADJ
issue-581	18	3	experience	experience	NOUN
issue-581	18	4	of	of	ADP
issue-581	18	5	the	the	DET
issue-581	18	6	fiscal	fiscal	ADJ
issue-581	18	7	organization	organization	NOUN
issue-581	18	8	in	in	ADP
issue-581	18	9	foreign	foreign	ADJ
issue-581	18	10	countries	country	NOUN
issue-581	18	11	suggests	suggest	VERB
issue-581	18	12	the	the	DET
issue-581	18	13	expediency	expediency	NOUN
issue-581	18	14	of	of	ADP
issue-581	18	15	including	include	VERB
issue-581	18	16	national	national	ADJ
issue-581	18	17	fiscal	fiscal	ADJ
issue-581	18	18	authorities	authority	NOUN
issue-581	18	19	in	in	ADP
issue-581	18	20	a	a	DET
issue-581	18	21	single	single	ADJ
issue-581	18	22	centralized	centralized	ADJ
issue-581	18	23	system	system	NOUN
issue-581	18	24	of	of	ADP
issue-581	18	25	executive	executive	ADJ
issue-581	18	26	power	power	NOUN
issue-581	18	27	,	,	PUNCT
issue-581	18	28	through	through	ADP
issue-581	18	29	the	the	DET
issue-581	18	30	creation	creation	NOUN
issue-581	18	31	of	of	ADP
issue-581	18	32	a	a	DET
issue-581	18	33	separate	separate	ADJ
issue-581	18	34	ministry	ministry	NOUN
issue-581	18	35	.	.	PUNCT
issue-581	19	1	this	this	PRON
issue-581	19	2	will	will	AUX
issue-581	19	3	enable	enable	VERB
issue-581	19	4	not	not	PART
issue-581	19	5	only	only	ADV
issue-581	19	6	to	to	PART
issue-581	19	7	improve	improve	VERB
issue-581	19	8	the	the	DET
issue-581	19	9	efficiency	efficiency	NOUN
issue-581	19	10	of	of	ADP
issue-581	19	11	generating	generate	VERB
issue-581	19	12	the	the	DET
issue-581	19	13	state	state	NOUN
issue-581	19	14	budget	budget	NOUN
issue-581	19	15	but	but	CCONJ
issue-581	19	16	also	also	ADV
issue-581	19	17	in	in	ADP
issue-581	19	18	the	the	DET
issue-581	19	19	future	future	NOUN
issue-581	19	20	will	will	AUX
issue-581	19	21	lead	lead	VERB
issue-581	19	22	to	to	ADP
issue-581	19	23	overcoming	overcome	VERB
issue-581	19	24	the	the	DET
issue-581	19	25	gap	gap	NOUN
issue-581	19	26	between	between	ADP
issue-581	19	27	the	the	DET
issue-581	19	28	tax	tax	NOUN
issue-581	19	29	-	-	PUNCT
issue-581	19	30	customs	customs	NOUN
issue-581	19	31	policy	policy	NOUN
issue-581	19	32	and	and	CCONJ
issue-581	19	33	its	its	PRON
issue-581	19	34	application	application	NOUN
issue-581	19	35	results	result	NOUN
issue-581	19	36	.	.	PUNCT
issue-581	20	1	relevance	relevance	NOUN
issue-581	20	2	/	/	SYM
issue-581	20	3	originality	originality	NOUN
issue-581	20	4	.	.	PUNCT
issue-581	21	1	a	a	DET
issue-581	21	2	comparative	comparative	ADJ
issue-581	21	3	analysis	analysis	NOUN
issue-581	21	4	of	of	ADP
issue-581	21	5	the	the	DET
issue-581	21	6	organizational	organizational	ADJ
issue-581	21	7	aspects	aspect	NOUN
issue-581	21	8	of	of	ADP
issue-581	21	9	fiscal	fiscal	ADJ
issue-581	21	10	authorities	authority	NOUN
issue-581	21	11	in	in	ADP
issue-581	21	12	foreign	foreign	ADJ
issue-581	21	13	countries	country	NOUN
issue-581	21	14	is	be	AUX
issue-581	21	15	the	the	DET
issue-581	21	16	basis	basis	NOUN
issue-581	21	17	for	for	ADP
issue-581	21	18	developing	develop	VERB
issue-581	21	19	priority	priority	NOUN
issue-581	21	20	areas	area	NOUN
issue-581	21	21	for	for	ADP
issue-581	21	22	improving	improve	VERB
issue-581	21	23	the	the	DET
issue-581	21	24	fiscal	fiscal	ADJ
issue-581	21	25	system	system	NOUN
issue-581	21	26	of	of	ADP
issue-581	21	27	ukraine	ukraine	NOUN
issue-581	21	28	,	,	PUNCT
issue-581	21	29	identifying	identify	VERB
issue-581	21	30	gaps	gap	NOUN
issue-581	21	31	in	in	ADP
issue-581	21	32	its	its	PRON
issue-581	21	33	work	work	NOUN
issue-581	21	34	,	,	PUNCT
issue-581	21	35	as	as	ADV
issue-581	21	36	well	well	ADV
issue-581	21	37	as	as	ADP
issue-581	21	38	introducing	introduce	VERB
issue-581	21	39	in	in	ADP
issue-581	21	40	the	the	DET
issue-581	21	41	activity	activity	NOUN
issue-581	21	42	of	of	ADP
issue-581	21	43	fiscal	fiscal	ADJ
issue-581	21	44	bodies	body	NOUN
issue-581	21	45	the	the	DET
issue-581	21	46	newest	new	ADJ
issue-581	21	47	methods	method	NOUN
issue-581	21	48	that	that	PRON
issue-581	21	49	can	can	AUX
issue-581	21	50	increase	increase	VERB
issue-581	21	51	their	their	PRON
issue-581	21	52	level	level	NOUN
issue-581	21	53	and	and	CCONJ
issue-581	21	54	bring	bring	VERB
issue-581	21	55	them	they	PRON
issue-581	21	56	into	into	ADP
issue-581	21	57	line	line	NOUN
issue-581	21	58	with	with	ADP
issue-581	21	59	international	international	ADJ
issue-581	21	60	standards	standard	NOUN
issue-581	21	61	.	.	PUNCT
issue-581	22	1	key	key	ADJ
issue-581	22	2	words	word	NOUN
issue-581	22	3	:	:	PUNCT
issue-581	22	4	fiscal	fiscal	ADJ
issue-581	22	5	authorities	authority	NOUN
issue-581	22	6	,	,	PUNCT
issue-581	22	7	taxation	taxation	NOUN
issue-581	22	8	,	,	PUNCT
issue-581	22	9	customs	custom	NOUN
issue-581	22	10	,	,	PUNCT
issue-581	22	11	foreign	foreign	ADJ
issue-581	22	12	experience	experience	NOUN
issue-581	22	13	.	.	PUNCT
issue-581	23	1	jel	jel	PROPN
issue-581	23	2	classification	classification	NOUN
issue-581	23	3	:	:	PUNCT
issue-581	23	4	p34	p34	NOUN
issue-581	23	5	,	,	PUNCT
issue-581	23	6	h21	h21	NOUN
issue-581	23	7	1	1	NUM
issue-581	23	8	.	.	PUNCT
issue-581	23	9	introduction	introduction	NOUN
issue-581	23	10	the	the	DET
issue-581	23	11	welfare	welfare	NOUN
issue-581	23	12	of	of	ADP
issue-581	23	13	any	any	DET
issue-581	23	14	state	state	NOUN
issue-581	23	15	depends	depend	VERB
issue-581	23	16	on	on	ADP
issue-581	23	17	many	many	ADJ
issue-581	23	18	factors	factor	NOUN
issue-581	23	19	,	,	PUNCT
issue-581	23	20	for	for	ADP
issue-581	23	21	example	example	NOUN
issue-581	23	22	,	,	PUNCT
issue-581	23	23	the	the	DET
issue-581	23	24	state	state	NOUN
issue-581	23	25	budget	budget	NOUN
issue-581	23	26	is	be	AUX
issue-581	23	27	a	a	DET
issue-581	23	28	source	source	NOUN
issue-581	23	29	of	of	ADP
issue-581	23	30	accumulated	accumulate	VERB
issue-581	23	31	financial	financial	ADJ
issue-581	23	32	resources	resource	NOUN
issue-581	23	33	which	which	PRON
issue-581	23	34	are	be	AUX
issue-581	23	35	means	mean	NOUN
issue-581	23	36	for	for	ADP
issue-581	23	37	the	the	DET
issue-581	23	38	state	state	NOUN
issue-581	23	39	,	,	PUNCT
issue-581	23	40	as	as	SCONJ
issue-581	23	41	the	the	DET
issue-581	23	42	embodiment	embodiment	NOUN
issue-581	23	43	of	of	ADP
issue-581	23	44	the	the	DET
issue-581	23	45	supreme	supreme	ADJ
issue-581	23	46	perfect	perfect	ADJ
issue-581	23	47	social	social	ADJ
issue-581	23	48	formation	formation	NOUN
issue-581	23	49	,	,	PUNCT
issue-581	23	50	to	to	PART
issue-581	23	51	secure	secure	VERB
issue-581	23	52	its	its	PRON
issue-581	23	53	existence	existence	NOUN
issue-581	23	54	.	.	PUNCT
issue-581	24	1	therefore	therefore	ADV
issue-581	24	2	,	,	PUNCT
issue-581	24	3	one	one	NUM
issue-581	24	4	of	of	ADP
issue-581	24	5	the	the	DET
issue-581	24	6	key	key	ADJ
issue-581	24	7	factors	factor	NOUN
issue-581	24	8	is	be	AUX
issue-581	24	9	the	the	DET
issue-581	24	10	process	process	NOUN
issue-581	24	11	of	of	ADP
issue-581	24	12	generating	generate	VERB
issue-581	24	13	the	the	DET
issue-581	24	14	state	state	NOUN
issue-581	24	15	budget	budget	NOUN
issue-581	24	16	.	.	PUNCT
issue-581	25	1	the	the	DET
issue-581	25	2	special	special	ADJ
issue-581	25	3	official	official	ADJ
issue-581	25	4	agencies	agency	NOUN
issue-581	25	5	,	,	PUNCT
issue-581	25	6	such	such	ADJ
issue-581	25	7	as	as	ADP
issue-581	25	8	fiscal	fiscal	ADJ
issue-581	25	9	authorities	authority	NOUN
issue-581	25	10	are	be	AUX
issue-581	25	11	responsible	responsible	ADJ
issue-581	25	12	for	for	ADP
issue-581	25	13	this	this	DET
issue-581	25	14	activity	activity	NOUN
issue-581	25	15	.	.	PUNCT
issue-581	26	1	for	for	ADP
issue-581	26	2	that	that	DET
issue-581	26	3	reason	reason	NOUN
issue-581	26	4	,	,	PUNCT
issue-581	26	5	the	the	DET
issue-581	26	6	legal	legal	ADJ
issue-581	26	7	status	status	NOUN
issue-581	26	8	and	and	CCONJ
issue-581	26	9	organizational	organizational	ADJ
issue-581	26	10	aspects	aspect	NOUN
issue-581	26	11	of	of	ADP
issue-581	26	12	the	the	DET
issue-581	26	13	work	work	NOUN
issue-581	26	14	of	of	ADP
issue-581	26	15	the	the	DET
issue-581	26	16	latter	latter	ADJ
issue-581	26	17	are	be	AUX
issue-581	26	18	of	of	ADP
issue-581	26	19	particular	particular	ADJ
issue-581	26	20	interest	interest	NOUN
issue-581	26	21	,	,	PUNCT
issue-581	26	22	as	as	SCONJ
issue-581	26	23	the	the	DET
issue-581	26	24	study	study	NOUN
issue-581	26	25	of	of	ADP
issue-581	26	26	their	their	PRON
issue-581	26	27	functioning	function	VERB
issue-581	26	28	specifics	specific	NOUN
issue-581	26	29	will	will	AUX
issue-581	26	30	improve	improve	VERB
issue-581	26	31	the	the	DET
issue-581	26	32	professional	professional	ADJ
issue-581	26	33	performance	performance	NOUN
issue-581	26	34	of	of	ADP
issue-581	26	35	the	the	DET
issue-581	26	36	fiscal	fiscal	ADJ
issue-581	26	37	authorities	authority	NOUN
issue-581	26	38	,	,	PUNCT
issue-581	26	39	and	and	CCONJ
issue-581	26	40	so	so	ADV
issue-581	26	41	will	will	AUX
issue-581	26	42	directly	directly	ADV
issue-581	26	43	affect	affect	VERB
issue-581	26	44	the	the	DET
issue-581	26	45	level	level	NOUN
issue-581	26	46	of	of	ADP
issue-581	26	47	state	state	NOUN
issue-581	26	48	financial	financial	ADJ
issue-581	26	49	interest	interest	NOUN
issue-581	26	50	protection	protection	NOUN
issue-581	26	51	.	.	PUNCT
issue-581	27	1	considering	consider	VERB
issue-581	27	2	the	the	DET
issue-581	27	3	current	current	ADJ
issue-581	27	4	objectives	objective	NOUN
issue-581	27	5	of	of	ADP
issue-581	27	6	our	our	PRON
issue-581	27	7	state	state	NOUN
issue-581	27	8	,	,	PUNCT
issue-581	27	9	such	such	ADJ
issue-581	27	10	as	as	ADP
issue-581	27	11	the	the	DET
issue-581	27	12	active	active	ADJ
issue-581	27	13	integration	integration	NOUN
issue-581	27	14	into	into	ADP
issue-581	27	15	the	the	DET
issue-581	27	16	world	world	NOUN
issue-581	27	17	community	community	NOUN
issue-581	27	18	,	,	PUNCT
issue-581	27	19	the	the	DET
issue-581	27	20	elaboration	elaboration	NOUN
issue-581	27	21	of	of	ADP
issue-581	27	22	a	a	DET
issue-581	27	23	strategy	strategy	NOUN
issue-581	27	24	for	for	ADP
issue-581	27	25	fiscal	fiscal	ADJ
issue-581	27	26	consolidation	consolidation	NOUN
issue-581	27	27	involve	involve	VERB
issue-581	27	28	studying	study	VERB
issue-581	27	29	the	the	DET
issue-581	27	30	organizational	organizational	ADJ
issue-581	27	31	matters	matter	NOUN
issue-581	27	32	of	of	ADP
issue-581	27	33	similar	similar	ADJ
issue-581	27	34	state	state	NOUN
issue-581	27	35	department	department	NOUN
issue-581	27	36	functioning	function	VERB
issue-581	27	37	in	in	ADP
issue-581	27	38	other	other	ADJ
issue-581	27	39	countries	country	NOUN
issue-581	27	40	and	and	CCONJ
issue-581	27	41	comparing	compare	VERB
issue-581	27	42	them	they	PRON
issue-581	27	43	with	with	ADP
issue-581	27	44	national	national	ADJ
issue-581	27	45	realities	reality	NOUN
issue-581	27	46	.	.	PUNCT
issue-581	28	1	from	from	ADP
issue-581	28	2	this	this	DET
issue-581	28	3	perspective	perspective	NOUN
issue-581	28	4	,	,	PUNCT
issue-581	28	5	the	the	DET
issue-581	28	6	primary	primary	ADJ
issue-581	28	7	areas	area	NOUN
issue-581	28	8	of	of	ADP
issue-581	28	9	ukraine	ukraine	PROPN
issue-581	28	10	’s	’s	PART
issue-581	28	11	fiscal	fiscal	ADJ
issue-581	28	12	policy	policy	NOUN
issue-581	28	13	improvement	improvement	NOUN
issue-581	28	14	can	can	AUX
issue-581	28	15	be	be	AUX
issue-581	28	16	figured	figure	VERB
issue-581	28	17	out	out	ADP
issue-581	28	18	,	,	PUNCT
issue-581	28	19	the	the	DET
issue-581	28	20	gaps	gap	NOUN
issue-581	28	21	in	in	ADP
issue-581	28	22	its	its	PRON
issue-581	28	23	work	work	NOUN
issue-581	28	24	that	that	PRON
issue-581	28	25	require	require	VERB
issue-581	28	26	“	"	PUNCT
issue-581	28	27	regulatory	regulatory	ADJ
issue-581	28	28	filling	filling	NOUN
issue-581	28	29	”	"	PUNCT
issue-581	28	30	can	can	AUX
issue-581	28	31	be	be	AUX
issue-581	28	32	identified	identify	VERB
issue-581	28	33	,	,	PUNCT
issue-581	28	34	as	as	ADV
issue-581	28	35	well	well	ADV
issue-581	28	36	as	as	ADP
issue-581	28	37	the	the	DET
issue-581	28	38	most	most	ADV
issue-581	28	39	recent	recent	ADJ
issue-581	28	40	methods	method	NOUN
issue-581	28	41	can	can	AUX
issue-581	28	42	be	be	AUX
issue-581	28	43	introduced	introduce	VERB
issue-581	28	44	in	in	ADP
issue-581	28	45	the	the	DET
issue-581	28	46	activities	activity	NOUN
issue-581	28	47	of	of	ADP
issue-581	28	48	fiscal	fiscal	ADJ
issue-581	28	49	authorities	authority	NOUN
issue-581	28	50	to	to	PART
issue-581	28	51	increase	increase	VERB
issue-581	28	52	their	their	PRON
issue-581	28	53	level	level	NOUN
issue-581	28	54	and	and	CCONJ
issue-581	28	55	bring	bring	VERB
issue-581	28	56	into	into	ADP
issue-581	28	57	line	line	NOUN
issue-581	28	58	with	with	ADP
issue-581	28	59	the	the	DET
issue-581	28	60	international	international	ADJ
issue-581	28	61	organizational	organizational	ADJ
issue-581	28	62	standards	standard	NOUN
issue-581	28	63	.	.	PUNCT
issue-581	29	1	baltic	baltic	PROPN
issue-581	29	2	journal	journal	PROPN
issue-581	29	3	of	of	ADP
issue-581	29	4	economic	economic	ADJ
issue-581	29	5	studies	study	NOUN
issue-581	29	6	358	358	NUM
issue-581	29	7	vol	vol	NOUN
issue-581	29	8	.	.	PROPN
issue-581	30	1	4	4	NUM
issue-581	30	2	,	,	PUNCT
issue-581	30	3	no	no	INTJ
issue-581	30	4	.	.	NOUN
issue-581	30	5	5	5	NUM
issue-581	30	6	,	,	PUNCT
issue-581	30	7	2018	2018	NUM
issue-581	30	8	both	both	CCONJ
issue-581	30	9	domestic	domestic	ADJ
issue-581	30	10	and	and	CCONJ
issue-581	30	11	foreign	foreign	ADJ
issue-581	30	12	scientists	scientist	NOUN
issue-581	30	13	analysed	analyse	VERB
issue-581	30	14	the	the	DET
issue-581	30	15	legal	legal	ADJ
issue-581	30	16	status	status	NOUN
issue-581	30	17	of	of	ADP
issue-581	30	18	the	the	DET
issue-581	30	19	fiscal	fiscal	ADJ
issue-581	30	20	bodies	body	NOUN
issue-581	30	21	,	,	PUNCT
issue-581	30	22	as	as	ADV
issue-581	30	23	well	well	ADV
issue-581	30	24	as	as	ADP
issue-581	30	25	their	their	PRON
issue-581	30	26	structural	structural	ADJ
issue-581	30	27	features	feature	NOUN
issue-581	30	28	.	.	PUNCT
issue-581	31	1	for	for	ADP
issue-581	31	2	example	example	NOUN
issue-581	31	3	,	,	PUNCT
issue-581	31	4	the	the	DET
issue-581	31	5	issues	issue	NOUN
issue-581	31	6	of	of	ADP
issue-581	31	7	historical	historical	ADJ
issue-581	31	8	development	development	NOUN
issue-581	31	9	and	and	CCONJ
issue-581	31	10	the	the	DET
issue-581	31	11	formation	formation	NOUN
issue-581	31	12	of	of	ADP
issue-581	31	13	national	national	ADJ
issue-581	31	14	fiscal	fiscal	ADJ
issue-581	31	15	bodies	body	NOUN
issue-581	31	16	were	be	AUX
issue-581	31	17	considered	consider	VERB
issue-581	31	18	in	in	ADP
issue-581	31	19	the	the	DET
issue-581	31	20	works	work	NOUN
issue-581	31	21	of	of	ADP
issue-581	31	22	v.	v.	ADP
issue-581	31	23	t.	t.	PROPN
issue-581	31	24	belous	belous	NOUN
issue-581	31	25	,	,	PUNCT
issue-581	31	26	o.	o.	PROPN
issue-581	31	27	o.	o.	PROPN
issue-581	31	28	bandurka	bandurka	PROPN
issue-581	31	29	,	,	PUNCT
issue-581	31	30	v.	v.	PROPN
issue-581	31	31	i.	i.	PROPN
issue-581	31	32	poliukhovych	poliukhovych	PROPN
issue-581	31	33	,	,	PUNCT
issue-581	31	34	v.	v.	PROPN
issue-581	31	35	k.	k.	PROPN
issue-581	31	36	shkarupa	shkarupa	PROPN
issue-581	31	37	,	,	PUNCT
issue-581	31	38	l.	l.	PROPN
issue-581	31	39	m.	m.	PROPN
issue-581	31	40	kasianenko	kasianenko	PROPN
issue-581	31	41	and	and	CCONJ
issue-581	31	42	others	other	NOUN
issue-581	31	43	.	.	PUNCT
issue-581	32	1	the	the	DET
issue-581	32	2	theoretical	theoretical	ADJ
issue-581	32	3	legal	legal	ADJ
issue-581	32	4	aspects	aspect	NOUN
issue-581	32	5	of	of	ADP
issue-581	32	6	fiscal	fiscal	ADJ
issue-581	32	7	authority	authority	NOUN
issue-581	32	8	functioning	function	VERB
issue-581	32	9	were	be	AUX
issue-581	32	10	covered	cover	VERB
issue-581	32	11	by	by	ADP
issue-581	32	12	v.	v.	PROPN
issue-581	32	13	h.	h.	PROPN
issue-581	32	14	demianchyshyn	demianchyshyn	PROPN
issue-581	32	15	,	,	PUNCT
issue-581	33	1	m.	m.	NOUN
issue-581	33	2	p.	p.	PROPN
issue-581	33	3	kucheriavenko	kucheriavenko	PROPN
issue-581	33	4	,	,	PUNCT
issue-581	33	5	ye	ye	PROPN
issue-581	33	6	.	.	PROPN
issue-581	33	7	s.	s.	PROPN
issue-581	33	8	vilkova	vilkova	PROPN
issue-581	33	9	,	,	PUNCT
issue-581	33	10	s.	s.	PROPN
issue-581	33	11	a.	a.	PROPN
issue-581	33	12	bakanova	bakanova	PROPN
issue-581	33	13	,	,	PUNCT
issue-581	34	1	v.	v.	CCONJ
issue-581	34	2	v.	v.	CCONJ
issue-581	34	3	labotskyi	labotskyi	PROPN
issue-581	34	4	,	,	PUNCT
issue-581	34	5	s.	s.	PROPN
issue-581	34	6	m.	m.	PROPN
issue-581	34	7	popov	popov	PROPN
issue-581	34	8	,	,	PUNCT
issue-581	34	9	o.	o.	PROPN
issue-581	34	10	h.	h.	PROPN
issue-581	34	11	riabchuk	riabchuk	PROPN
issue-581	34	12	,	,	PUNCT
issue-581	34	13	o.	o.	PROPN
issue-581	34	14	p.	p.	NOUN
issue-581	34	15	fedotov	fedotov	NOUN
issue-581	34	16	and	and	CCONJ
issue-581	34	17	others	other	NOUN
issue-581	34	18	.	.	PUNCT
issue-581	35	1	organizational	organizational	ADJ
issue-581	35	2	-	-	ADJ
issue-581	35	3	legal	legal	ADJ
issue-581	35	4	aspects	aspect	NOUN
issue-581	35	5	of	of	ADP
issue-581	35	6	the	the	DET
issue-581	35	7	fiscal	fiscal	ADJ
issue-581	35	8	authority	authority	NOUN
issue-581	35	9	of	of	ADP
issue-581	35	10	foreign	foreign	ADJ
issue-581	35	11	countries	country	NOUN
issue-581	35	12	were	be	AUX
issue-581	35	13	reflected	reflect	VERB
issue-581	35	14	by	by	ADP
issue-581	35	15	o.	o.	PROPN
issue-581	35	16	b.	b.	PROPN
issue-581	35	17	puhachenko	puhachenko	PROPN
issue-581	35	18	,	,	PUNCT
issue-581	35	19	o.	o.	PROPN
issue-581	35	20	d.	d.	PROPN
issue-581	35	21	oliinyk	oliinyk	PROPN
issue-581	35	22	,	,	PUNCT
issue-581	35	23	d.	d.	PROPN
issue-581	35	24	h.	h.	PROPN
issue-581	35	25	muliavka	muliavka	PROPN
issue-581	35	26	,	,	PUNCT
issue-581	35	27	n.	n.	PROPN
issue-581	35	28	p.	p.	NOUN
issue-581	35	29	flisak	flisak	PROPN
issue-581	35	30	,	,	PUNCT
issue-581	35	31	ye	ye	PROPN
issue-581	35	32	.	.	PROPN
issue-581	35	33	s.	s.	PROPN
issue-581	35	34	khoroshaieva	khoroshaieva	PROPN
issue-581	35	35	,	,	PUNCT
issue-581	35	36	and	and	CCONJ
issue-581	35	37	others	other	NOUN
issue-581	35	38	.	.	PUNCT
issue-581	36	1	however	however	ADV
issue-581	36	2	,	,	PUNCT
issue-581	36	3	a	a	DET
issue-581	36	4	qualitative	qualitative	ADJ
issue-581	36	5	comparative	comparative	ADJ
issue-581	36	6	analysis	analysis	NOUN
issue-581	36	7	of	of	ADP
issue-581	36	8	organizational	organizational	ADJ
issue-581	36	9	aspects	aspect	NOUN
issue-581	36	10	of	of	ADP
issue-581	36	11	fiscal	fiscal	ADJ
issue-581	36	12	authorities	authority	NOUN
issue-581	36	13	of	of	ADP
issue-581	36	14	ukraine	ukraine	ADJ
issue-581	36	15	and	and	CCONJ
issue-581	36	16	foreign	foreign	ADJ
issue-581	36	17	countries	country	NOUN
issue-581	36	18	has	have	AUX
issue-581	36	19	not	not	PART
issue-581	36	20	been	be	AUX
issue-581	36	21	carried	carry	VERB
issue-581	36	22	out	out	ADP
issue-581	36	23	to	to	ADP
issue-581	36	24	date	date	NOUN
issue-581	36	25	.	.	PUNCT
issue-581	37	1	the	the	DET
issue-581	37	2	legal	legal	ADJ
issue-581	37	3	literature	literature	NOUN
issue-581	37	4	reveals	reveal	VERB
issue-581	37	5	the	the	DET
issue-581	37	6	essence	essence	NOUN
issue-581	37	7	of	of	ADP
issue-581	37	8	this	this	DET
issue-581	37	9	issue	issue	NOUN
issue-581	37	10	only	only	ADV
issue-581	37	11	superficially	superficially	ADV
issue-581	37	12	.	.	PUNCT
issue-581	38	1	2	2	X
issue-581	38	2	.	.	X
issue-581	38	3	main	main	ADJ
issue-581	38	4	material	material	NOUN
issue-581	38	5	it	it	PRON
issue-581	38	6	should	should	AUX
issue-581	38	7	be	be	AUX
issue-581	38	8	noted	note	VERB
issue-581	38	9	that	that	SCONJ
issue-581	38	10	etymologically	etymologically	ADV
issue-581	38	11	the	the	DET
issue-581	38	12	term	term	NOUN
issue-581	38	13	fiscal	fiscal	ADJ
issue-581	38	14	,	,	PUNCT
issue-581	38	15	from	from	ADP
issue-581	38	16	which	which	PRON
issue-581	38	17	the	the	DET
issue-581	38	18	concept	concept	NOUN
issue-581	38	19	of	of	ADP
issue-581	38	20	fiscal	fiscal	ADJ
issue-581	38	21	service	service	NOUN
issue-581	38	22	derives	derive	NOUN
issue-581	38	23	,	,	PUNCT
issue-581	38	24	has	have	VERB
issue-581	38	25	a	a	DET
issue-581	38	26	wide	wide	ADJ
issue-581	38	27	range	range	NOUN
issue-581	38	28	of	of	ADP
issue-581	38	29	definitions	definition	NOUN
issue-581	38	30	.	.	PUNCT
issue-581	39	1	today	today	NOUN
issue-581	39	2	,	,	PUNCT
issue-581	39	3	the	the	DET
issue-581	39	4	dictionary	dictionary	ADJ
issue-581	39	5	literature	literature	NOUN
issue-581	39	6	represents	represent	VERB
issue-581	39	7	the	the	DET
issue-581	39	8	following	follow	VERB
issue-581	39	9	interpretations	interpretation	NOUN
issue-581	39	10	:	:	PUNCT
issue-581	39	11	1	1	X
issue-581	39	12	)	)	PUNCT
issue-581	39	13	a	a	DET
issue-581	39	14	taleteller	taleteller	NOUN
issue-581	39	15	,	,	PUNCT
issue-581	39	16	an	an	DET
issue-581	39	17	informer	informer	NOUN
issue-581	39	18	;	;	PUNCT
issue-581	39	19	2	2	X
issue-581	39	20	)	)	PUNCT
issue-581	39	21	a	a	DET
issue-581	39	22	spy	spy	NOUN
issue-581	39	23	;	;	PUNCT
issue-581	39	24	3	3	X
issue-581	39	25	)	)	PUNCT
issue-581	39	26	an	an	DET
issue-581	39	27	official	official	NOUN
issue-581	39	28	who	who	PRON
issue-581	39	29	deals	deal	VERB
issue-581	39	30	with	with	ADP
issue-581	39	31	state	state	NOUN
issue-581	39	32	affairs	affair	NOUN
issue-581	39	33	;	;	PUNCT
issue-581	39	34	4	4	X
issue-581	39	35	)	)	PUNCT
issue-581	39	36	an	an	DET
issue-581	39	37	official	official	NOUN
issue-581	39	38	who	who	PRON
issue-581	39	39	oversees	oversee	VERB
issue-581	39	40	the	the	DET
issue-581	39	41	implementation	implementation	NOUN
issue-581	39	42	of	of	ADP
issue-581	39	43	laws	law	NOUN
issue-581	39	44	,	,	PUNCT
issue-581	39	45	in	in	ADP
issue-581	39	46	particular	particular	ADJ
issue-581	39	47	in	in	ADP
issue-581	39	48	the	the	DET
issue-581	39	49	financial	financial	ADJ
issue-581	39	50	sector	sector	NOUN
issue-581	39	51	(	(	PUNCT
issue-581	39	52	chudinov	chudinov	PROPN
issue-581	39	53	,	,	PUNCT
issue-581	39	54	1894	1894	NUM
issue-581	39	55	;	;	PUNCT
issue-581	39	56	mikhelson	mikhelson	PROPN
issue-581	39	57	,	,	PUNCT
issue-581	39	58	1866	1866	NUM
issue-581	39	59	;	;	PUNCT
issue-581	39	60	ozhegov	ozhegov	PROPN
issue-581	39	61	,	,	PUNCT
issue-581	39	62	shvedov	shvedov	PROPN
issue-581	39	63	,	,	PUNCT
issue-581	39	64	2006	2006	NUM
issue-581	39	65	)	)	PUNCT
issue-581	39	66	.	.	PUNCT
issue-581	40	1	according	accord	VERB
issue-581	40	2	to	to	ADP
issue-581	40	3	another	another	DET
issue-581	40	4	interpretation	interpretation	NOUN
issue-581	40	5	,	,	PUNCT
issue-581	40	6	the	the	DET
issue-581	40	7	term	term	NOUN
issue-581	40	8	“	"	PUNCT
issue-581	40	9	fiscal	fiscal	ADJ
issue-581	40	10	”	"	PUNCT
issue-581	40	11	derives	derive	NOUN
issue-581	40	12	from	from	ADP
issue-581	40	13	the	the	DET
issue-581	40	14	latin	latin	ADJ
issue-581	40	15	word	word	NOUN
issue-581	40	16	“	"	PUNCT
issue-581	40	17	fiscus	fiscus	NOUN
issue-581	40	18	,	,	PUNCT
issue-581	40	19	”	"	PUNCT
issue-581	40	20	that	that	PRON
issue-581	40	21	is	be	AUX
issue-581	40	22	,	,	PUNCT
issue-581	40	23	a	a	DET
issue-581	40	24	cashier	cashier	NOUN
issue-581	40	25	,	,	PUNCT
issue-581	40	26	the	the	DET
issue-581	40	27	treasury	treasury	NOUN
issue-581	40	28	.	.	PUNCT
issue-581	41	1	it	it	PRON
issue-581	41	2	is	be	AUX
issue-581	41	3	used	use	VERB
issue-581	41	4	in	in	ADP
issue-581	41	5	public	public	ADJ
issue-581	41	6	finances	finance	NOUN
issue-581	41	7	to	to	PART
issue-581	41	8	identify	identify	VERB
issue-581	41	9	either	either	DET
issue-581	41	10	officials	official	NOUN
issue-581	41	11	or	or	CCONJ
issue-581	41	12	sources	source	NOUN
issue-581	41	13	of	of	ADP
issue-581	41	14	the	the	DET
issue-581	41	15	flow	flow	NOUN
issue-581	41	16	of	of	ADP
issue-581	41	17	money	money	NOUN
issue-581	41	18	into	into	ADP
issue-581	41	19	budgets	budget	NOUN
issue-581	41	20	(	(	PUNCT
issue-581	41	21	marynchak	marynchak	VERB
issue-581	41	22	,	,	PUNCT
issue-581	41	23	2017	2017	NUM
issue-581	41	24	)	)	PUNCT
issue-581	41	25	.	.	PUNCT
issue-581	42	1	therefore	therefore	ADV
issue-581	42	2	,	,	PUNCT
issue-581	42	3	based	base	VERB
issue-581	42	4	on	on	ADP
issue-581	42	5	linguistic	linguistic	ADJ
issue-581	42	6	tendencies	tendency	NOUN
issue-581	42	7	,	,	PUNCT
issue-581	42	8	fiscals	fiscal	NOUN
issue-581	42	9	or	or	CCONJ
issue-581	42	10	fiscal	fiscal	ADJ
issue-581	42	11	authorities	authority	NOUN
issue-581	42	12	are	be	AUX
issue-581	42	13	a	a	DET
issue-581	42	14	system	system	NOUN
issue-581	42	15	of	of	ADP
issue-581	42	16	state	state	NOUN
issue-581	42	17	bodies	body	NOUN
issue-581	42	18	and	and	CCONJ
issue-581	42	19	their	their	PRON
issue-581	42	20	officials	official	NOUN
issue-581	42	21	that	that	PRON
issue-581	42	22	function	function	VERB
issue-581	42	23	in	in	ADP
issue-581	42	24	the	the	DET
issue-581	42	25	sphere	sphere	NOUN
issue-581	42	26	of	of	ADP
issue-581	42	27	generating	generate	VERB
issue-581	42	28	the	the	DET
issue-581	42	29	state	state	NOUN
issue-581	42	30	budget	budget	NOUN
issue-581	42	31	and	and	CCONJ
issue-581	42	32	its	its	PRON
issue-581	42	33	monitoring	monitoring	NOUN
issue-581	42	34	.	.	PUNCT
issue-581	43	1	in	in	ADP
issue-581	43	2	other	other	ADJ
issue-581	43	3	words	word	NOUN
issue-581	43	4	,	,	PUNCT
issue-581	43	5	it	it	PRON
issue-581	43	6	is	be	AUX
issue-581	43	7	the	the	DET
issue-581	43	8	branch	branch	NOUN
issue-581	43	9	of	of	ADP
issue-581	43	10	charging	charge	VERB
issue-581	43	11	various	various	ADJ
issue-581	43	12	types	type	NOUN
issue-581	43	13	of	of	ADP
issue-581	43	14	duties	duty	NOUN
issue-581	43	15	and	and	CCONJ
issue-581	43	16	taxes	taxis	NOUN
issue-581	43	17	.	.	PUNCT
issue-581	44	1	it	it	PRON
issue-581	44	2	is	be	AUX
issue-581	44	3	the	the	DET
issue-581	44	4	subject	subject	NOUN
issue-581	44	5	of	of	ADP
issue-581	44	6	the	the	DET
issue-581	44	7	activities	activity	NOUN
issue-581	44	8	of	of	ADP
issue-581	44	9	domestic	domestic	ADJ
issue-581	44	10	fiscal	fiscal	ADJ
issue-581	44	11	authorities	authority	NOUN
issue-581	44	12	and	and	CCONJ
issue-581	44	13	institutions	institution	NOUN
issue-581	44	14	of	of	ADP
issue-581	44	15	foreign	foreign	ADJ
issue-581	44	16	countries	country	NOUN
issue-581	44	17	.	.	PUNCT
issue-581	45	1	to	to	PART
issue-581	45	2	begin	begin	VERB
issue-581	45	3	with	with	ADP
issue-581	45	4	,	,	PUNCT
issue-581	45	5	for	for	ADP
issue-581	45	6	a	a	DET
issue-581	45	7	comparative	comparative	ADJ
issue-581	45	8	analysis	analysis	NOUN
issue-581	45	9	,	,	PUNCT
issue-581	45	10	the	the	DET
issue-581	45	11	organizational	organizational	ADJ
issue-581	45	12	aspects	aspect	NOUN
issue-581	45	13	of	of	ADP
issue-581	45	14	the	the	DET
issue-581	45	15	national	national	ADJ
issue-581	45	16	fiscal	fiscal	ADJ
issue-581	45	17	bodies	body	NOUN
issue-581	45	18	should	should	AUX
issue-581	45	19	be	be	AUX
issue-581	45	20	covered	cover	VERB
issue-581	45	21	.	.	PUNCT
issue-581	46	1	historically	historically	ADV
issue-581	46	2	,	,	PUNCT
issue-581	46	3	fiscal	fiscal	ADJ
issue-581	46	4	authorities	authority	NOUN
issue-581	46	5	in	in	ADP
issue-581	46	6	ukraine	ukraine	PROPN
issue-581	46	7	traced	trace	VERB
issue-581	46	8	its	its	PRON
issue-581	46	9	origin	origin	NOUN
issue-581	46	10	back	back	ADV
issue-581	46	11	to	to	ADP
issue-581	46	12	the	the	DET
issue-581	46	13	18th	18th	ADJ
issue-581	46	14	century	century	NOUN
issue-581	46	15	.	.	PUNCT
issue-581	47	1	in	in	ADP
issue-581	47	2	this	this	DET
issue-581	47	3	period	period	NOUN
issue-581	47	4	,	,	PUNCT
issue-581	47	5	peter	peter	PROPN
issue-581	47	6	i	i	PRON
issue-581	47	7	issued	issue	VERB
issue-581	47	8	his	his	PRON
issue-581	47	9	decree	decree	NOUN
issue-581	47	10	“	"	PUNCT
issue-581	47	11	on	on	ADP
issue-581	47	12	fiscals	fiscal	NOUN
issue-581	47	13	,	,	PUNCT
issue-581	47	14	”	"	PUNCT
issue-581	47	15	which	which	PRON
issue-581	47	16	introduced	introduce	VERB
issue-581	47	17	in	in	ADP
issue-581	47	18	the	the	DET
issue-581	47	19	russian	russian	ADJ
issue-581	47	20	empire	empire	NOUN
issue-581	47	21	(	(	PUNCT
issue-581	47	22	which	which	PRON
issue-581	47	23	at	at	ADP
issue-581	47	24	that	that	DET
issue-581	47	25	time	time	NOUN
issue-581	47	26	included	include	VERB
issue-581	47	27	the	the	DET
issue-581	47	28	territory	territory	NOUN
issue-581	47	29	of	of	ADP
issue-581	47	30	ukraine	ukraine	NOUN
issue-581	47	31	)	)	PUNCT
issue-581	47	32	the	the	DET
issue-581	47	33	position	position	NOUN
issue-581	47	34	of	of	ADP
issue-581	47	35	fiscals	fiscal	NOUN
issue-581	47	36	(	(	PUNCT
issue-581	47	37	civil	civil	ADJ
issue-581	47	38	servants	servant	NOUN
issue-581	47	39	)	)	PUNCT
issue-581	47	40	,	,	PUNCT
issue-581	47	41	who	who	PRON
issue-581	47	42	controlled	control	VERB
issue-581	47	43	and	and	CCONJ
issue-581	47	44	supervised	supervise	VERB
issue-581	47	45	over	over	ADP
issue-581	47	46	the	the	DET
issue-581	47	47	courts	court	NOUN
issue-581	47	48	and	and	CCONJ
issue-581	47	49	the	the	DET
issue-581	47	50	state	state	NOUN
issue-581	47	51	treasury	treasury	PROPN
issue-581	47	52	(	(	PUNCT
issue-581	47	53	tikhii	tikhii	PROPN
issue-581	47	54	,	,	PUNCT
issue-581	47	55	2006	2006	NUM
issue-581	47	56	;	;	PUNCT
issue-581	47	57	pozharskii	pozharskii	ADJ
issue-581	47	58	,	,	PUNCT
issue-581	47	59	2004	2004	NUM
issue-581	47	60	)	)	PUNCT
issue-581	47	61	.	.	PUNCT
issue-581	48	1	an	an	DET
issue-581	48	2	important	important	ADJ
issue-581	48	3	milestone	milestone	NOUN
issue-581	48	4	in	in	ADP
issue-581	48	5	the	the	DET
issue-581	48	6	development	development	NOUN
issue-581	48	7	of	of	ADP
issue-581	48	8	fiscal	fiscal	ADJ
issue-581	48	9	authorities	authority	NOUN
issue-581	48	10	was	be	AUX
issue-581	48	11	the	the	DET
issue-581	48	12	state	state	NOUN
issue-581	48	13	chancellery	chancellery	NOUN
issue-581	48	14	,	,	PUNCT
issue-581	48	15	created	create	VERB
issue-581	48	16	by	by	ADP
issue-581	48	17	empress	empress	PROPN
issue-581	48	18	catherine	catherine	PROPN
issue-581	48	19	ii	ii	PROPN
issue-581	48	20	as	as	ADP
issue-581	48	21	an	an	DET
issue-581	48	22	independent	independent	ADJ
issue-581	48	23	financial	financial	ADJ
issue-581	48	24	institution	institution	NOUN
issue-581	48	25	.	.	PUNCT
issue-581	49	1	in	in	ADP
issue-581	49	2	the	the	DET
issue-581	49	3	governorates	governorate	NOUN
issue-581	49	4	,	,	PUNCT
issue-581	49	5	it	it	PRON
issue-581	49	6	was	be	AUX
issue-581	49	7	headed	head	VERB
issue-581	49	8	by	by	ADP
issue-581	49	9	vice	vice	NOUN
issue-581	49	10	governors	governor	NOUN
issue-581	49	11	,	,	PUNCT
issue-581	49	12	the	the	DET
issue-581	49	13	second	second	ADV
issue-581	49	14	-	-	PUNCT
issue-581	49	15	highest	high	ADJ
issue-581	49	16	ranking	ranking	ADJ
issue-581	49	17	officials	official	NOUN
issue-581	49	18	in	in	ADP
issue-581	49	19	the	the	DET
issue-581	49	20	system	system	NOUN
issue-581	49	21	of	of	ADP
issue-581	49	22	local	local	ADJ
issue-581	49	23	government	government	NOUN
issue-581	49	24	,	,	PUNCT
issue-581	49	25	indicating	indicate	VERB
issue-581	49	26	the	the	DET
issue-581	49	27	excellent	excellent	ADJ
issue-581	49	28	status	status	NOUN
issue-581	49	29	of	of	ADP
issue-581	49	30	the	the	DET
issue-581	49	31	newly	newly	ADV
issue-581	49	32	formed	form	VERB
issue-581	49	33	body	body	NOUN
issue-581	49	34	.	.	PUNCT
issue-581	50	1	in	in	ADP
issue-581	50	2	the	the	DET
issue-581	50	3	institution	institution	NOUN
issue-581	50	4	to	to	PART
issue-581	50	5	administer	administer	VERB
issue-581	50	6	the	the	DET
issue-581	50	7	governorates	governorate	NOUN
issue-581	50	8	as	as	ADP
issue-581	50	9	of	of	ADP
issue-581	50	10	november	november	PROPN
issue-581	50	11	7	7	NUM
issue-581	50	12	,	,	PUNCT
issue-581	50	13	1775	1775	NUM
issue-581	50	14	,	,	PUNCT
issue-581	50	15	chapter	chapter	NOUN
issue-581	50	16	ix	ix	PRON
issue-581	50	17	“	"	PUNCT
issue-581	50	18	on	on	ADP
issue-581	50	19	the	the	DET
issue-581	50	20	activities	activity	NOUN
issue-581	50	21	of	of	ADP
issue-581	50	22	the	the	DET
issue-581	50	23	state	state	NOUN
issue-581	50	24	treasury	treasury	PROPN
issue-581	50	25	chamber	chamber	PROPN
issue-581	50	26	,	,	PUNCT
issue-581	50	27	”	"	PUNCT
issue-581	50	28	the	the	DET
issue-581	50	29	duties	duty	NOUN
issue-581	50	30	of	of	ADP
issue-581	50	31	the	the	DET
issue-581	50	32	treasury	treasury	PROPN
issue-581	50	33	chamber	chamber	PROPN
issue-581	50	34	included	include	VERB
issue-581	50	35	control	control	NOUN
issue-581	50	36	over	over	ADP
issue-581	50	37	the	the	DET
issue-581	50	38	timeliness	timeliness	NOUN
issue-581	50	39	,	,	PUNCT
issue-581	50	40	completeness	completeness	NOUN
issue-581	50	41	and	and	CCONJ
issue-581	50	42	correctness	correctness	NOUN
issue-581	50	43	of	of	ADP
issue-581	50	44	collection	collection	NOUN
issue-581	50	45	of	of	ADP
issue-581	50	46	incomes	income	NOUN
issue-581	50	47	,	,	PUNCT
issue-581	50	48	ensuring	ensure	VERB
issue-581	50	49	their	their	PRON
issue-581	50	50	storage	storage	NOUN
issue-581	50	51	and	and	CCONJ
issue-581	50	52	delivery	delivery	NOUN
issue-581	50	53	.	.	PUNCT
issue-581	51	1	the	the	DET
issue-581	51	2	inadmissibility	inadmissibility	NOUN
issue-581	51	3	of	of	ADP
issue-581	51	4	exceeding	exceed	VERB
issue-581	51	5	powers	power	NOUN
issue-581	51	6	by	by	ADP
issue-581	51	7	it	it	PRON
issue-581	51	8	or	or	CCONJ
issue-581	51	9	the	the	DET
issue-581	51	10	interference	interference	NOUN
issue-581	51	11	in	in	ADP
issue-581	51	12	its	its	PRON
issue-581	51	13	activities	activity	NOUN
issue-581	51	14	were	be	AUX
issue-581	51	15	provided	provide	VERB
issue-581	51	16	(	(	PUNCT
issue-581	51	17	dzisiak	dzisiak	PROPN
issue-581	51	18	,	,	PUNCT
issue-581	51	19	2001	2001	NUM
issue-581	51	20	;	;	PUNCT
issue-581	51	21	smolkin	smolkin	ADJ
issue-581	51	22	,	,	PUNCT
issue-581	51	23	1990	1990	NUM
issue-581	51	24	)	)	PUNCT
issue-581	51	25	.	.	PUNCT
issue-581	52	1	during	during	ADP
issue-581	52	2	the	the	DET
issue-581	52	3	soviet	soviet	ADJ
issue-581	52	4	period	period	NOUN
issue-581	52	5	,	,	PUNCT
issue-581	52	6	in	in	ADP
issue-581	52	7	ukraine	ukraine	NOUN
issue-581	52	8	,	,	PUNCT
issue-581	52	9	centralized	centralize	VERB
issue-581	52	10	fiscal	fiscal	ADJ
issue-581	52	11	authorities	authority	NOUN
issue-581	52	12	were	be	AUX
issue-581	52	13	represented	represent	VERB
issue-581	52	14	by	by	ADP
issue-581	52	15	two	two	NUM
issue-581	52	16	separate	separate	ADJ
issue-581	52	17	departments	department	NOUN
issue-581	52	18	that	that	PRON
issue-581	52	19	carried	carry	VERB
issue-581	52	20	out	out	ADP
issue-581	52	21	functions	function	NOUN
issue-581	52	22	related	relate	VERB
issue-581	52	23	to	to	ADP
issue-581	52	24	the	the	DET
issue-581	52	25	generating	generating	NOUN
issue-581	52	26	of	of	ADP
issue-581	52	27	the	the	DET
issue-581	52	28	state	state	NOUN
issue-581	52	29	budget	budget	NOUN
issue-581	52	30	,	,	PUNCT
issue-581	52	31	namely	namely	ADV
issue-581	52	32	the	the	DET
issue-581	52	33	state	state	NOUN
issue-581	52	34	tax	tax	NOUN
issue-581	52	35	service	service	NOUN
issue-581	52	36	of	of	ADP
issue-581	52	37	the	the	DET
issue-581	52	38	ussr	ussr	ADJ
issue-581	52	39	,	,	PUNCT
issue-581	52	40	subordinated	subordinate	VERB
issue-581	52	41	to	to	ADP
issue-581	52	42	the	the	DET
issue-581	52	43	ministry	ministry	PROPN
issue-581	52	44	of	of	ADP
issue-581	52	45	finance	finance	NOUN
issue-581	52	46	of	of	ADP
issue-581	52	47	the	the	DET
issue-581	52	48	ussr	ussr	ADJ
issue-581	52	49	and	and	CCONJ
issue-581	52	50	the	the	DET
issue-581	52	51	ministry	ministry	PROPN
issue-581	52	52	of	of	ADP
issue-581	52	53	finance	finance	NOUN
issue-581	52	54	of	of	ADP
issue-581	52	55	the	the	DET
issue-581	52	56	union	union	NOUN
issue-581	52	57	republics	republic	NOUN
issue-581	52	58	,	,	PUNCT
issue-581	52	59	and	and	CCONJ
issue-581	52	60	the	the	DET
issue-581	52	61	main	main	ADJ
issue-581	52	62	directorate	directorate	NOUN
issue-581	52	63	of	of	ADP
issue-581	52	64	the	the	DET
issue-581	52	65	state	state	NOUN
issue-581	52	66	customs	custom	NOUN
issue-581	52	67	control	control	NOUN
issue-581	52	68	under	under	ADP
issue-581	52	69	the	the	DET
issue-581	52	70	council	council	NOUN
issue-581	52	71	of	of	ADP
issue-581	52	72	ministers	minister	NOUN
issue-581	52	73	of	of	ADP
issue-581	52	74	the	the	DET
issue-581	52	75	ussr	ussr	PROPN
issue-581	52	76	(	(	PUNCT
issue-581	52	77	oliinyk	oliinyk	ADJ
issue-581	52	78	,	,	PUNCT
issue-581	52	79	2014	2014	NUM
issue-581	52	80	;	;	PUNCT
issue-581	52	81	berezhniuk	berezhniuk	NOUN
issue-581	52	82	,	,	PUNCT
issue-581	52	83	2009	2009	NUM
issue-581	52	84	)	)	PUNCT
issue-581	52	85	.	.	PUNCT
issue-581	53	1	the	the	DET
issue-581	53	2	current	current	ADJ
issue-581	53	3	state	state	NOUN
issue-581	53	4	fiscal	fiscal	ADJ
issue-581	53	5	service	service	NOUN
issue-581	53	6	of	of	ADP
issue-581	53	7	ukraine	ukraine	NOUN
issue-581	53	8	was	be	AUX
issue-581	53	9	established	establish	VERB
issue-581	53	10	by	by	ADP
issue-581	53	11	the	the	DET
issue-581	53	12	resolution	resolution	NOUN
issue-581	53	13	of	of	ADP
issue-581	53	14	the	the	DET
issue-581	53	15	cabinet	cabinet	NOUN
issue-581	53	16	of	of	ADP
issue-581	53	17	ministers	minister	NOUN
issue-581	53	18	of	of	ADP
issue-581	53	19	ukraine	ukraine	PROPN
issue-581	53	20	no	no	INTJ
issue-581	53	21	.	.	PROPN
issue-581	53	22	236	236	NUM
issue-581	53	23	as	as	ADP
issue-581	53	24	of	of	ADP
issue-581	53	25	may	may	PROPN
issue-581	53	26	21	21	NUM
issue-581	53	27	,	,	PUNCT
issue-581	53	28	2014	2014	NUM
issue-581	53	29	,	,	PUNCT
issue-581	53	30	which	which	PRON
issue-581	53	31	approved	approve	VERB
issue-581	53	32	the	the	DET
issue-581	53	33	regulations	regulation	NOUN
issue-581	53	34	on	on	ADP
issue-581	53	35	the	the	DET
issue-581	53	36	state	state	NOUN
issue-581	53	37	fiscal	fiscal	ADJ
issue-581	53	38	service	service	NOUN
issue-581	53	39	of	of	ADP
issue-581	53	40	ukraine	ukraine	NOUN
issue-581	53	41	(	(	PUNCT
issue-581	53	42	hereinafter	hereinafter	NOUN
issue-581	53	43	–	–	PUNCT
issue-581	53	44	the	the	DET
issue-581	53	45	sfs	sfs	NOUN
issue-581	53	46	)	)	PUNCT
issue-581	53	47	.	.	PUNCT
issue-581	54	1	in	in	ADP
issue-581	54	2	accordance	accordance	NOUN
issue-581	54	3	with	with	ADP
issue-581	54	4	this	this	DET
issue-581	54	5	legal	legal	ADJ
issue-581	54	6	regulation	regulation	NOUN
issue-581	54	7	,	,	PUNCT
issue-581	54	8	the	the	DET
issue-581	54	9	sfs	sfs	PROPN
issue-581	54	10	is	be	AUX
issue-581	54	11	a	a	DET
issue-581	54	12	central	central	ADJ
issue-581	54	13	executive	executive	ADJ
issue-581	54	14	body	body	NOUN
issue-581	54	15	,	,	PUNCT
issue-581	54	16	directed	direct	VERB
issue-581	54	17	and	and	CCONJ
issue-581	54	18	coordinated	coordinate	VERB
issue-581	54	19	by	by	ADP
issue-581	54	20	the	the	DET
issue-581	54	21	cabinet	cabinet	NOUN
issue-581	54	22	of	of	ADP
issue-581	54	23	ministers	minister	NOUN
issue-581	54	24	of	of	ADP
issue-581	54	25	ukraine	ukraine	NOUN
issue-581	54	26	via	via	ADP
issue-581	54	27	the	the	DET
issue-581	54	28	minister	minister	PROPN
issue-581	54	29	of	of	ADP
issue-581	54	30	finance	finance	NOUN
issue-581	54	31	,	,	PUNCT
issue-581	54	32	implementing	implement	VERB
issue-581	54	33	state	state	NOUN
issue-581	54	34	tax	tax	NOUN
issue-581	54	35	policy	policy	NOUN
issue-581	54	36	,	,	PUNCT
issue-581	54	37	state	state	NOUN
issue-581	54	38	customs	custom	NOUN
issue-581	54	39	policy	policy	NOUN
issue-581	54	40	,	,	PUNCT
issue-581	54	41	the	the	DET
issue-581	54	42	state	state	NOUN
issue-581	54	43	policy	policy	NOUN
issue-581	54	44	on	on	ADP
issue-581	54	45	administering	administer	VERB
issue-581	54	46	the	the	DET
issue-581	54	47	single	single	ADJ
issue-581	54	48	contribution	contribution	NOUN
issue-581	54	49	to	to	ADP
issue-581	54	50	the	the	DET
issue-581	54	51	compulsory	compulsory	ADJ
issue-581	54	52	state	state	NOUN
issue-581	54	53	social	social	ADJ
issue-581	54	54	insurance	insurance	NOUN
issue-581	54	55	(	(	PUNCT
issue-581	54	56	hereinafter	hereinafter	NOUN
issue-581	54	57	referred	refer	VERB
issue-581	54	58	to	to	ADP
issue-581	54	59	as	as	ADP
issue-581	54	60	a	a	DET
issue-581	54	61	single	single	ADJ
issue-581	54	62	contribution	contribution	NOUN
issue-581	54	63	)	)	PUNCT
issue-581	54	64	,	,	PUNCT
issue-581	54	65	state	state	NOUN
issue-581	54	66	policy	policy	NOUN
issue-581	54	67	on	on	ADP
issue-581	54	68	combating	combat	VERB
issue-581	54	69	offenses	offense	NOUN
issue-581	54	70	in	in	ADP
issue-581	54	71	the	the	DET
issue-581	54	72	application	application	NOUN
issue-581	54	73	of	of	ADP
issue-581	54	74	tax	tax	NOUN
issue-581	54	75	,	,	PUNCT
issue-581	54	76	customs	custom	NOUN
issue-581	54	77	legislation	legislation	NOUN
issue-581	54	78	,	,	PUNCT
issue-581	54	79	as	as	ADV
issue-581	54	80	well	well	ADV
issue-581	54	81	as	as	ADP
issue-581	54	82	legislation	legislation	NOUN
issue-581	54	83	on	on	ADP
issue-581	54	84	payment	payment	NOUN
issue-581	54	85	of	of	ADP
issue-581	54	86	a	a	DET
issue-581	54	87	single	single	ADJ
issue-581	54	88	contribution	contribution	NOUN
issue-581	54	89	(	(	PUNCT
issue-581	54	90	the	the	DET
issue-581	54	91	cabinet	cabinet	NOUN
issue-581	54	92	of	of	ADP
issue-581	54	93	ministers	minister	NOUN
issue-581	54	94	of	of	ADP
issue-581	54	95	ukraine	ukraine	NOUN
issue-581	54	96	,	,	PUNCT
issue-581	54	97	2014	2014	NUM
issue-581	54	98	)	)	PUNCT
issue-581	54	99	.	.	PUNCT
issue-581	55	1	in	in	ADP
issue-581	55	2	its	its	PRON
issue-581	55	3	activities	activity	NOUN
issue-581	55	4	,	,	PUNCT
issue-581	55	5	the	the	DET
issue-581	55	6	sfs	sfs	NOUN
issue-581	55	7	is	be	AUX
issue-581	55	8	guided	guide	VERB
issue-581	55	9	by	by	ADP
issue-581	55	10	the	the	DET
issue-581	55	11	constitution	constitution	NOUN
issue-581	55	12	and	and	CCONJ
issue-581	55	13	laws	law	NOUN
issue-581	55	14	of	of	ADP
issue-581	55	15	ukraine	ukraine	NOUN
issue-581	55	16	,	,	PUNCT
issue-581	55	17	decrees	decree	NOUN
issue-581	55	18	of	of	ADP
issue-581	55	19	the	the	DET
issue-581	55	20	president	president	NOUN
issue-581	55	21	of	of	ADP
issue-581	55	22	ukraine	ukraine	NOUN
issue-581	55	23	and	and	CCONJ
issue-581	55	24	resolutions	resolution	NOUN
issue-581	55	25	of	of	ADP
issue-581	55	26	the	the	DET
issue-581	55	27	verkhovna	verkhovna	NOUN
issue-581	55	28	rada	rada	PROPN
issue-581	55	29	of	of	ADP
issue-581	55	30	ukraine	ukraine	PROPN
issue-581	55	31	,	,	PUNCT
issue-581	55	32	adopted	adopt	VERB
issue-581	55	33	in	in	ADP
issue-581	55	34	accordance	accordance	NOUN
issue-581	55	35	with	with	ADP
issue-581	55	36	the	the	DET
issue-581	55	37	constitution	constitution	NOUN
issue-581	55	38	and	and	CCONJ
issue-581	55	39	laws	law	NOUN
issue-581	55	40	of	of	ADP
issue-581	55	41	ukraine	ukraine	NOUN
issue-581	55	42	,	,	PUNCT
issue-581	55	43	acts	act	NOUN
issue-581	55	44	of	of	ADP
issue-581	55	45	the	the	DET
issue-581	55	46	cabinet	cabinet	NOUN
issue-581	55	47	of	of	ADP
issue-581	55	48	ministers	minister	NOUN
issue-581	55	49	of	of	ADP
issue-581	55	50	ukraine	ukraine	NOUN
issue-581	55	51	,	,	PUNCT
issue-581	55	52	other	other	ADJ
issue-581	55	53	legislative	legislative	ADJ
issue-581	55	54	acts	act	NOUN
issue-581	55	55	(	(	PUNCT
issue-581	55	56	the	the	DET
issue-581	55	57	cabinet	cabinet	NOUN
issue-581	55	58	of	of	ADP
issue-581	55	59	ministers	minister	NOUN
issue-581	55	60	of	of	ADP
issue-581	55	61	ukraine	ukraine	NOUN
issue-581	55	62	,	,	PUNCT
issue-581	55	63	2014	2014	NUM
issue-581	55	64	)	)	PUNCT
issue-581	55	65	.	.	PUNCT
issue-581	56	1	it	it	PRON
issue-581	56	2	should	should	AUX
issue-581	56	3	be	be	AUX
issue-581	56	4	noted	note	VERB
issue-581	56	5	that	that	SCONJ
issue-581	56	6	the	the	DET
issue-581	56	7	sfs	sfs	PROPN
issue-581	56	8	is	be	AUX
issue-581	56	9	subject	subject	ADJ
issue-581	56	10	to	to	PART
issue-581	56	11	implement	implement	VERB
issue-581	56	12	a	a	DET
issue-581	56	13	large	large	ADJ
issue-581	56	14	range	range	NOUN
issue-581	56	15	of	of	ADP
issue-581	56	16	objectives	objective	NOUN
issue-581	56	17	,	,	PUNCT
issue-581	56	18	the	the	DET
issue-581	56	19	main	main	NOUN
issue-581	56	20	of	of	ADP
issue-581	56	21	which	which	PRON
issue-581	56	22	are	be	AUX
issue-581	56	23	defined	define	VERB
issue-581	56	24	in	in	ADP
issue-581	56	25	the	the	DET
issue-581	56	26	regulation	regulation	NOUN
issue-581	56	27	:	:	PUNCT
issue-581	56	28	1	1	NUM
issue-581	56	29	)	)	PUNCT
issue-581	56	30	realization	realization	NOUN
issue-581	56	31	of	of	ADP
issue-581	56	32	the	the	DET
issue-581	56	33	state	state	NOUN
issue-581	56	34	tax	tax	NOUN
issue-581	56	35	policy	policy	NOUN
issue-581	56	36	and	and	CCONJ
issue-581	56	37	policy	policy	NOUN
issue-581	56	38	on	on	ADP
issue-581	56	39	state	state	NOUN
issue-581	56	40	customs	custom	NOUN
issue-581	56	41	,	,	PUNCT
issue-581	56	42	the	the	DET
issue-581	56	43	state	state	NOUN
issue-581	56	44	policy	policy	NOUN
issue-581	56	45	on	on	ADP
issue-581	56	46	combating	combat	VERB
issue-581	56	47	offenses	offense	NOUN
issue-581	56	48	during	during	ADP
issue-581	56	49	the	the	DET
issue-581	56	50	application	application	NOUN
issue-581	56	51	of	of	ADP
issue-581	56	52	tax	tax	NOUN
issue-581	56	53	,	,	PUNCT
issue-581	56	54	customs	custom	NOUN
issue-581	56	55	legislation	legislation	NOUN
issue-581	56	56	;	;	PUNCT
issue-581	56	57	control	control	NOUN
issue-581	56	58	,	,	PUNCT
issue-581	56	59	within	within	ADP
issue-581	56	60	the	the	DET
issue-581	56	61	limits	limit	NOUN
issue-581	56	62	of	of	ADP
issue-581	56	63	authorities	authority	NOUN
issue-581	56	64	provided	provide	VERB
issue-581	56	65	for	for	ADP
issue-581	56	66	by	by	ADP
issue-581	56	67	law	law	NOUN
issue-581	56	68	,	,	PUNCT
issue-581	56	69	for	for	ADP
issue-581	56	70	revenues	revenue	NOUN
issue-581	56	71	to	to	ADP
issue-581	56	72	the	the	DET
issue-581	56	73	budgets	budget	NOUN
issue-581	56	74	and	and	CCONJ
issue-581	56	75	state	state	NOUN
issue-581	56	76	target	target	NOUN
issue-581	56	77	funds	fund	NOUN
issue-581	56	78	of	of	ADP
issue-581	56	79	taxes	taxis	NOUN
issue-581	56	80	and	and	CCONJ
issue-581	56	81	fees	fee	NOUN
issue-581	56	82	;	;	PUNCT
issue-581	56	83	the	the	DET
issue-581	56	84	state	state	NOUN
issue-581	56	85	policy	policy	NOUN
issue-581	56	86	on	on	ADP
issue-581	56	87	monitoring	monitor	VERB
issue-581	56	88	the	the	DET
issue-581	56	89	production	production	NOUN
issue-581	56	90	and	and	CCONJ
issue-581	56	91	circulation	circulation	NOUN
issue-581	56	92	of	of	ADP
issue-581	56	93	alcohol	alcohol	NOUN
issue-581	56	94	,	,	PUNCT
issue-581	56	95	alcoholic	alcoholic	ADJ
issue-581	56	96	beverages	beverage	NOUN
issue-581	56	97	and	and	CCONJ
issue-581	56	98	tobacco	tobacco	NOUN
issue-581	56	99	products	product	NOUN
issue-581	56	100	,	,	PUNCT
issue-581	56	101	the	the	DET
issue-581	56	102	state	state	NOUN
issue-581	56	103	policy	policy	NOUN
issue-581	56	104	on	on	ADP
issue-581	56	105	administering	administer	VERB
issue-581	56	106	a	a	DET
issue-581	56	107	single	single	ADJ
issue-581	56	108	contribution	contribution	NOUN
issue-581	56	109	,	,	PUNCT
issue-581	56	110	as	as	ADV
issue-581	56	111	well	well	ADV
issue-581	56	112	as	as	ADP
issue-581	56	113	combating	combat	VERB
issue-581	56	114	offenses	offense	NOUN
issue-581	56	115	in	in	ADP
issue-581	56	116	the	the	DET
issue-581	56	117	application	application	NOUN
issue-581	56	118	of	of	ADP
issue-581	56	119	legislation	legislation	NOUN
issue-581	56	120	on	on	ADP
issue-581	56	121	payment	payment	NOUN
issue-581	56	122	of	of	ADP
issue-581	56	123	a	a	DET
issue-581	56	124	single	single	ADJ
issue-581	56	125	contribution	contribution	NOUN
issue-581	56	126	;	;	PUNCT
issue-581	56	127	the	the	DET
issue-581	56	128	state	state	NOUN
issue-581	56	129	policy	policy	NOUN
issue-581	56	130	on	on	ADP
issue-581	56	131	monitoring	monitor	VERB
issue-581	56	132	the	the	DET
issue-581	56	133	timely	timely	ADJ
issue-581	56	134	execution	execution	NOUN
issue-581	56	135	of	of	ADP
issue-581	56	136	settlements	settlement	NOUN
issue-581	56	137	in	in	ADP
issue-581	56	138	foreign	foreign	ADJ
issue-581	56	139	currency	currency	NOUN
issue-581	56	140	within	within	ADP
issue-581	56	141	the	the	DET
issue-581	56	142	baltic	baltic	ADJ
issue-581	56	143	journal	journal	PROPN
issue-581	56	144	of	of	ADP
issue-581	56	145	economic	economic	ADJ
issue-581	56	146	studies	study	NOUN
issue-581	56	147	359	359	NUM
issue-581	56	148	vol	vol	NOUN
issue-581	56	149	.	.	PROPN
issue-581	57	1	4	4	NUM
issue-581	57	2	,	,	PUNCT
issue-581	57	3	no	no	INTJ
issue-581	57	4	.	.	NOUN
issue-581	57	5	5	5	NUM
issue-581	57	6	,	,	PUNCT
issue-581	57	7	2018	2018	NUM
issue-581	57	8	statutory	statutory	ADJ
issue-581	57	9	period	period	NOUN
issue-581	57	10	;	;	PUNCT
issue-581	57	11	compliance	compliance	NOUN
issue-581	57	12	with	with	ADP
issue-581	57	13	the	the	DET
issue-581	57	14	order	order	NOUN
issue-581	57	15	of	of	ADP
issue-581	57	16	cash	cash	NOUN
issue-581	57	17	settlements	settlement	NOUN
issue-581	57	18	for	for	ADP
issue-581	57	19	goods	good	NOUN
issue-581	57	20	(	(	PUNCT
issue-581	57	21	services	service	NOUN
issue-581	57	22	)	)	PUNCT
issue-581	57	23	,	,	PUNCT
issue-581	57	24	as	as	ADV
issue-581	57	25	well	well	ADV
issue-581	57	26	as	as	ADP
issue-581	57	27	control	control	NOUN
issue-581	57	28	over	over	ADP
issue-581	57	29	licenses	license	NOUN
issue-581	57	30	for	for	ADP
issue-581	57	31	economic	economic	ADJ
issue-581	57	32	activities	activity	NOUN
issue-581	57	33	subject	subject	ADJ
issue-581	57	34	to	to	ADP
issue-581	57	35	licensing	license	VERB
issue-581	57	36	in	in	ADP
issue-581	57	37	accordance	accordance	NOUN
issue-581	57	38	with	with	ADP
issue-581	57	39	the	the	DET
issue-581	57	40	law	law	NOUN
issue-581	57	41	,	,	PUNCT
issue-581	57	42	commercial	commercial	ADJ
issue-581	57	43	patents	patent	NOUN
issue-581	57	44	;	;	PUNCT
issue-581	57	45	2	2	X
issue-581	57	46	)	)	PUNCT
issue-581	57	47	making	make	VERB
issue-581	57	48	proposals	proposal	NOUN
issue-581	57	49	to	to	ADP
issue-581	57	50	the	the	DET
issue-581	57	51	minister	minister	NOUN
issue-581	57	52	of	of	ADP
issue-581	57	53	finance	finance	NOUN
issue-581	57	54	for	for	ADP
issue-581	57	55	ensuring	ensure	VERB
issue-581	57	56	the	the	DET
issue-581	57	57	formation	formation	NOUN
issue-581	57	58	of	of	ADP
issue-581	57	59	:	:	PUNCT
issue-581	57	60	the	the	DET
issue-581	57	61	state	state	NOUN
issue-581	57	62	tax	tax	NOUN
issue-581	57	63	policy	policy	NOUN
issue-581	57	64	;	;	PUNCT
issue-581	57	65	the	the	DET
issue-581	57	66	state	state	NOUN
issue-581	57	67	policy	policy	NOUN
issue-581	57	68	on	on	ADP
issue-581	57	69	state	state	NOUN
issue-581	57	70	customs	custom	NOUN
issue-581	57	71	;	;	PUNCT
issue-581	57	72	the	the	DET
issue-581	57	73	state	state	NOUN
issue-581	57	74	policy	policy	NOUN
issue-581	57	75	on	on	ADP
issue-581	57	76	combating	combat	VERB
issue-581	57	77	offenses	offense	NOUN
issue-581	57	78	during	during	ADP
issue-581	57	79	the	the	DET
issue-581	57	80	application	application	NOUN
issue-581	57	81	of	of	ADP
issue-581	57	82	tax	tax	NOUN
issue-581	57	83	,	,	PUNCT
issue-581	57	84	customs	custom	NOUN
issue-581	57	85	legislation	legislation	NOUN
issue-581	57	86	,	,	PUNCT
issue-581	57	87	monitor	monitor	VERB
issue-581	57	88	receipts	receipt	NOUN
issue-581	57	89	to	to	ADP
issue-581	57	90	budgets	budget	NOUN
issue-581	57	91	and	and	CCONJ
issue-581	57	92	state	state	NOUN
issue-581	57	93	trust	trust	NOUN
issue-581	57	94	funds	fund	NOUN
issue-581	57	95	of	of	ADP
issue-581	57	96	taxes	taxis	NOUN
issue-581	57	97	and	and	CCONJ
issue-581	57	98	duties	duty	NOUN
issue-581	57	99	,	,	PUNCT
issue-581	57	100	customs	custom	NOUN
issue-581	57	101	and	and	CCONJ
issue-581	57	102	other	other	ADJ
issue-581	57	103	payments	payment	NOUN
issue-581	57	104	;	;	PUNCT
issue-581	57	105	the	the	DET
issue-581	57	106	state	state	NOUN
issue-581	57	107	policy	policy	NOUN
issue-581	57	108	on	on	ADP
issue-581	57	109	monitoring	monitor	VERB
issue-581	57	110	the	the	DET
issue-581	57	111	production	production	NOUN
issue-581	57	112	and	and	CCONJ
issue-581	57	113	circulation	circulation	NOUN
issue-581	57	114	of	of	ADP
issue-581	57	115	alcohol	alcohol	NOUN
issue-581	57	116	,	,	PUNCT
issue-581	57	117	alcoholic	alcoholic	ADJ
issue-581	57	118	beverages	beverage	NOUN
issue-581	57	119	and	and	CCONJ
issue-581	57	120	tobacco	tobacco	NOUN
issue-581	57	121	products	product	NOUN
issue-581	57	122	;	;	PUNCT
issue-581	57	123	the	the	DET
issue-581	57	124	state	state	NOUN
issue-581	57	125	policy	policy	NOUN
issue-581	57	126	on	on	ADP
issue-581	57	127	administering	administer	VERB
issue-581	57	128	a	a	DET
issue-581	57	129	single	single	ADJ
issue-581	57	130	contribution	contribution	NOUN
issue-581	57	131	,	,	PUNCT
issue-581	57	132	as	as	ADV
issue-581	57	133	well	well	ADV
issue-581	57	134	as	as	ADP
issue-581	57	135	the	the	DET
issue-581	57	136	combating	combat	VERB
issue-581	57	137	violations	violation	NOUN
issue-581	57	138	in	in	ADP
issue-581	57	139	the	the	DET
issue-581	57	140	application	application	NOUN
issue-581	57	141	of	of	ADP
issue-581	57	142	legislation	legislation	NOUN
issue-581	57	143	on	on	ADP
issue-581	57	144	payment	payment	NOUN
issue-581	57	145	of	of	ADP
issue-581	57	146	a	a	DET
issue-581	57	147	single	single	ADJ
issue-581	57	148	contribution	contribution	NOUN
issue-581	57	149	;	;	PUNCT
issue-581	57	150	the	the	DET
issue-581	57	151	state	state	NOUN
issue-581	57	152	policy	policy	NOUN
issue-581	57	153	on	on	ADP
issue-581	57	154	monitoring	monitor	VERB
issue-581	57	155	the	the	DET
issue-581	57	156	timely	timely	ADJ
issue-581	57	157	execution	execution	NOUN
issue-581	57	158	of	of	ADP
issue-581	57	159	settlements	settlement	NOUN
issue-581	57	160	in	in	ADP
issue-581	57	161	foreign	foreign	ADJ
issue-581	57	162	currency	currency	NOUN
issue-581	57	163	within	within	ADP
issue-581	57	164	the	the	DET
issue-581	57	165	statutory	statutory	ADJ
issue-581	57	166	period	period	NOUN
issue-581	57	167	;	;	PUNCT
issue-581	57	168	compliance	compliance	NOUN
issue-581	57	169	with	with	ADP
issue-581	57	170	the	the	DET
issue-581	57	171	order	order	NOUN
issue-581	57	172	of	of	ADP
issue-581	57	173	cash	cash	NOUN
issue-581	57	174	settlements	settlement	NOUN
issue-581	57	175	for	for	ADP
issue-581	57	176	goods	good	NOUN
issue-581	57	177	(	(	PUNCT
issue-581	57	178	services	service	NOUN
issue-581	57	179	)	)	PUNCT
issue-581	57	180	,	,	PUNCT
issue-581	57	181	as	as	ADV
issue-581	57	182	well	well	ADV
issue-581	57	183	as	as	ADP
issue-581	57	184	control	control	NOUN
issue-581	57	185	over	over	ADP
issue-581	57	186	licenses	license	NOUN
issue-581	57	187	for	for	ADP
issue-581	57	188	economic	economic	ADJ
issue-581	57	189	activities	activity	NOUN
issue-581	57	190	subject	subject	ADJ
issue-581	57	191	to	to	ADP
issue-581	57	192	licensing	license	VERB
issue-581	57	193	in	in	ADP
issue-581	57	194	accordance	accordance	NOUN
issue-581	57	195	with	with	ADP
issue-581	57	196	the	the	DET
issue-581	57	197	law	law	NOUN
issue-581	57	198	,	,	PUNCT
issue-581	57	199	commercial	commercial	ADJ
issue-581	57	200	patents	patent	NOUN
issue-581	57	201	(	(	PUNCT
issue-581	57	202	the	the	DET
issue-581	57	203	cabinet	cabinet	NOUN
issue-581	57	204	of	of	ADP
issue-581	57	205	ministers	minister	NOUN
issue-581	57	206	of	of	ADP
issue-581	57	207	ukraine	ukraine	NOUN
issue-581	57	208	,	,	PUNCT
issue-581	57	209	2014	2014	NUM
issue-581	57	210	)	)	PUNCT
issue-581	57	211	.	.	PUNCT
issue-581	58	1	the	the	DET
issue-581	58	2	scientific	scientific	ADJ
issue-581	58	3	views	view	NOUN
issue-581	58	4	of	of	ADP
issue-581	58	5	the	the	DET
issue-581	58	6	legal	legal	ADJ
issue-581	58	7	experts	expert	NOUN
issue-581	58	8	regarding	regard	VERB
issue-581	58	9	the	the	DET
issue-581	58	10	legal	legal	ADJ
issue-581	58	11	status	status	NOUN
issue-581	58	12	of	of	ADP
issue-581	58	13	the	the	DET
issue-581	58	14	sfs	sfs	NOUN
issue-581	58	15	of	of	ADP
issue-581	58	16	ukraine	ukraine	NOUN
issue-581	58	17	should	should	AUX
issue-581	58	18	be	be	AUX
issue-581	58	19	considered	consider	VERB
issue-581	58	20	.	.	PUNCT
issue-581	59	1	in	in	ADP
issue-581	59	2	general	general	ADJ
issue-581	59	3	,	,	PUNCT
issue-581	59	4	the	the	DET
issue-581	59	5	creation	creation	NOUN
issue-581	59	6	of	of	ADP
issue-581	59	7	this	this	DET
issue-581	59	8	institution	institution	NOUN
issue-581	59	9	and	and	CCONJ
issue-581	59	10	its	its	PRON
issue-581	59	11	performance	performance	NOUN
issue-581	59	12	are	be	AUX
issue-581	59	13	perceived	perceive	VERB
issue-581	59	14	as	as	ADP
issue-581	59	15	improvement	improvement	NOUN
issue-581	59	16	of	of	ADP
issue-581	59	17	the	the	DET
issue-581	59	18	state	state	NOUN
issue-581	59	19	financial	financial	ADJ
issue-581	59	20	management	management	NOUN
issue-581	59	21	.	.	PUNCT
issue-581	60	1	for	for	ADP
issue-581	60	2	example	example	NOUN
issue-581	60	3	,	,	PUNCT
issue-581	60	4	in	in	ADP
issue-581	60	5	her	her	PRON
issue-581	60	6	scientific	scientific	ADJ
issue-581	60	7	works	work	NOUN
issue-581	60	8	,	,	PUNCT
issue-581	60	9	s.s	s.s	PROPN
issue-581	60	10	.	.	PROPN
issue-581	60	11	popova	popova	PROPN
issue-581	60	12	has	have	AUX
issue-581	60	13	repeatedly	repeatedly	ADV
issue-581	60	14	emphasized	emphasize	VERB
issue-581	60	15	that	that	SCONJ
issue-581	60	16	the	the	DET
issue-581	60	17	formation	formation	NOUN
issue-581	60	18	of	of	ADP
issue-581	60	19	a	a	DET
issue-581	60	20	civil	civil	ADJ
issue-581	60	21	and	and	CCONJ
issue-581	60	22	democratic	democratic	ADJ
issue-581	60	23	society	society	NOUN
issue-581	60	24	in	in	ADP
issue-581	60	25	our	our	PRON
issue-581	60	26	country	country	NOUN
issue-581	60	27	is	be	AUX
issue-581	60	28	interrelated	interrelate	VERB
issue-581	60	29	with	with	ADP
issue-581	60	30	the	the	DET
issue-581	60	31	increase	increase	NOUN
issue-581	60	32	in	in	ADP
issue-581	60	33	the	the	DET
issue-581	60	34	efficiency	efficiency	NOUN
issue-581	60	35	of	of	ADP
issue-581	60	36	public	public	ADJ
issue-581	60	37	authorities	authority	NOUN
issue-581	60	38	,	,	PUNCT
issue-581	60	39	in	in	ADP
issue-581	60	40	particular	particular	ADJ
issue-581	60	41	,	,	PUNCT
issue-581	60	42	the	the	DET
issue-581	60	43	state	state	NOUN
issue-581	60	44	tax	tax	NOUN
issue-581	60	45	and	and	CCONJ
issue-581	60	46	customs	custom	NOUN
issue-581	60	47	service	service	NOUN
issue-581	60	48	,	,	PUNCT
issue-581	60	49	since	since	SCONJ
issue-581	60	50	the	the	DET
issue-581	60	51	performance	performance	NOUN
issue-581	60	52	of	of	ADP
issue-581	60	53	tax	tax	NOUN
issue-581	60	54	and	and	CCONJ
issue-581	60	55	customs	custom	NOUN
issue-581	60	56	officials	official	NOUN
issue-581	60	57	affects	affect	VERB
issue-581	60	58	largely	largely	ADV
issue-581	60	59	the	the	DET
issue-581	60	60	conditions	condition	NOUN
issue-581	60	61	for	for	ADP
issue-581	60	62	economic	economic	ADJ
issue-581	60	63	activities	activity	NOUN
issue-581	60	64	in	in	ADP
issue-581	60	65	the	the	DET
issue-581	60	66	state	state	NOUN
issue-581	60	67	and	and	CCONJ
issue-581	60	68	financial	financial	ADJ
issue-581	60	69	budgetary	budgetary	ADJ
issue-581	60	70	support	support	NOUN
issue-581	60	71	for	for	ADP
issue-581	60	72	the	the	DET
issue-581	60	73	functioning	functioning	NOUN
issue-581	60	74	of	of	ADP
issue-581	60	75	the	the	DET
issue-581	60	76	entire	entire	ADJ
issue-581	60	77	state	state	NOUN
issue-581	60	78	apparatus	apparatus	NOUN
issue-581	60	79	(	(	PUNCT
issue-581	60	80	popova	popova	NOUN
issue-581	60	81	,	,	PUNCT
issue-581	60	82	2015	2015	NUM
issue-581	60	83	)	)	PUNCT
issue-581	60	84	.	.	PUNCT
issue-581	61	1	according	accord	VERB
issue-581	61	2	to	to	ADP
issue-581	61	3	o.o	o.o	PROPN
issue-581	61	4	.	.	PROPN
issue-581	61	5	briginets	briginet	NOUN
issue-581	61	6	,	,	PUNCT
issue-581	61	7	the	the	DET
issue-581	61	8	sfs	sfs	NOUN
issue-581	61	9	of	of	ADP
issue-581	61	10	ukraine	ukraine	PROPN
issue-581	61	11	is	be	AUX
issue-581	61	12	the	the	DET
issue-581	61	13	main	main	ADJ
issue-581	61	14	instrument	instrument	NOUN
issue-581	61	15	in	in	ADP
issue-581	61	16	ensuring	ensure	VERB
issue-581	61	17	the	the	DET
issue-581	61	18	financial	financial	ADJ
issue-581	61	19	security	security	NOUN
issue-581	61	20	of	of	ADP
issue-581	61	21	the	the	DET
issue-581	61	22	state	state	NOUN
issue-581	61	23	and	and	CCONJ
issue-581	61	24	a	a	DET
issue-581	61	25	guiding	guide	VERB
issue-581	61	26	element	element	NOUN
issue-581	61	27	for	for	ADP
issue-581	61	28	generating	generate	VERB
issue-581	61	29	the	the	DET
issue-581	61	30	state	state	NOUN
issue-581	61	31	budget	budget	NOUN
issue-581	61	32	of	of	ADP
issue-581	61	33	ukraine	ukraine	NOUN
issue-581	61	34	,	,	PUNCT
issue-581	61	35	due	due	ADP
issue-581	61	36	to	to	ADP
issue-581	61	37	its	its	PRON
issue-581	61	38	legal	legal	ADJ
issue-581	61	39	status	status	NOUN
issue-581	61	40	of	of	ADP
issue-581	61	41	a	a	DET
issue-581	61	42	central	central	ADJ
issue-581	61	43	executive	executive	ADJ
issue-581	61	44	authority	authority	NOUN
issue-581	61	45	,	,	PUNCT
issue-581	61	46	which	which	PRON
issue-581	61	47	implements	implement	VERB
issue-581	61	48	the	the	DET
issue-581	61	49	state	state	NOUN
issue-581	61	50	economic	economic	ADJ
issue-581	61	51	policy	policy	NOUN
issue-581	61	52	and	and	CCONJ
issue-581	61	53	performs	perform	VERB
issue-581	61	54	consolidated	consolidated	ADJ
issue-581	61	55	functions	function	NOUN
issue-581	61	56	of	of	ADP
issue-581	61	57	tax	tax	NOUN
issue-581	61	58	and	and	CCONJ
issue-581	61	59	social	social	ADJ
issue-581	61	60	payment	payment	NOUN
issue-581	61	61	collection	collection	NOUN
issue-581	61	62	(	(	PUNCT
issue-581	61	63	bryhinets	bryhinet	NOUN
issue-581	61	64	,	,	PUNCT
issue-581	61	65	2016	2016	NUM
issue-581	61	66	)	)	PUNCT
issue-581	61	67	.	.	PUNCT
issue-581	62	1	therefore	therefore	ADV
issue-581	62	2	,	,	PUNCT
issue-581	62	3	the	the	DET
issue-581	62	4	fiscal	fiscal	ADJ
issue-581	62	5	authorities	authority	NOUN
issue-581	62	6	of	of	ADP
issue-581	62	7	ukraine	ukraine	PROPN
issue-581	62	8	are	be	AUX
issue-581	62	9	an	an	DET
issue-581	62	10	important	important	ADJ
issue-581	62	11	element	element	NOUN
issue-581	62	12	of	of	ADP
issue-581	62	13	public	public	ADJ
issue-581	62	14	administration	administration	NOUN
issue-581	62	15	,	,	PUNCT
issue-581	62	16	as	as	ADV
issue-581	62	17	well	well	ADV
issue-581	62	18	as	as	ADP
issue-581	62	19	an	an	DET
issue-581	62	20	instrument	instrument	NOUN
issue-581	62	21	for	for	ADP
issue-581	62	22	providing	provide	VERB
issue-581	62	23	financial	financial	ADJ
issue-581	62	24	revenues	revenue	NOUN
issue-581	62	25	to	to	ADP
issue-581	62	26	the	the	DET
issue-581	62	27	state	state	NOUN
issue-581	62	28	budget	budget	NOUN
issue-581	62	29	.	.	PUNCT
issue-581	63	1	their	their	PRON
issue-581	63	2	activities	activity	NOUN
issue-581	63	3	are	be	AUX
issue-581	63	4	centralized	centralize	VERB
issue-581	63	5	since	since	SCONJ
issue-581	63	6	the	the	DET
issue-581	63	7	central	central	ADJ
issue-581	63	8	executive	executive	ADJ
issue-581	63	9	authorities	authority	NOUN
issue-581	63	10	coordinate	coordinate	VERB
issue-581	63	11	them	they	PRON
issue-581	63	12	.	.	PUNCT
issue-581	64	1	in	in	ADP
issue-581	64	2	addition	addition	NOUN
issue-581	64	3	,	,	PUNCT
issue-581	64	4	the	the	DET
issue-581	64	5	characteristic	characteristic	ADJ
issue-581	64	6	feature	feature	NOUN
issue-581	64	7	of	of	ADP
issue-581	64	8	the	the	DET
issue-581	64	9	sfs	sfs	NOUN
issue-581	64	10	of	of	ADP
issue-581	64	11	ukraine	ukraine	PROPN
issue-581	64	12	is	be	AUX
issue-581	64	13	the	the	DET
issue-581	64	14	combination	combination	NOUN
issue-581	64	15	of	of	ADP
issue-581	64	16	the	the	DET
issue-581	64	17	several	several	ADJ
issue-581	64	18	services	service	NOUN
issue-581	64	19	’	'	PUNCT
issue-581	64	20	areas	area	NOUN
issue-581	64	21	(	(	PUNCT
issue-581	64	22	customs	custom	NOUN
issue-581	64	23	and	and	CCONJ
issue-581	64	24	tax	tax	NOUN
issue-581	64	25	)	)	PUNCT
issue-581	64	26	in	in	ADP
issue-581	64	27	the	the	DET
issue-581	64	28	framework	framework	NOUN
issue-581	64	29	of	of	ADP
issue-581	64	30	its	its	PRON
issue-581	64	31	activities	activity	NOUN
issue-581	64	32	.	.	PUNCT
issue-581	65	1	consolidation	consolidation	NOUN
issue-581	65	2	of	of	ADP
issue-581	65	3	functions	function	NOUN
issue-581	65	4	of	of	ADP
issue-581	65	5	generating	generate	VERB
issue-581	65	6	the	the	DET
issue-581	65	7	state	state	NOUN
issue-581	65	8	budget	budget	NOUN
issue-581	65	9	within	within	ADP
issue-581	65	10	a	a	DET
issue-581	65	11	single	single	ADJ
issue-581	65	12	body	body	NOUN
issue-581	65	13	enables	enable	VERB
issue-581	65	14	to	to	PART
issue-581	65	15	improve	improve	VERB
issue-581	65	16	the	the	DET
issue-581	65	17	control	control	NOUN
issue-581	65	18	over	over	ADP
issue-581	65	19	budget	budget	NOUN
issue-581	65	20	revenues	revenue	NOUN
issue-581	65	21	,	,	PUNCT
issue-581	65	22	to	to	PART
issue-581	65	23	protect	protect	VERB
issue-581	65	24	effectively	effectively	ADV
issue-581	65	25	the	the	DET
issue-581	65	26	data	datum	NOUN
issue-581	65	27	of	of	ADP
issue-581	65	28	legal	legal	ADJ
issue-581	65	29	relations	relation	NOUN
issue-581	65	30	from	from	ADP
issue-581	65	31	violations	violation	NOUN
issue-581	65	32	,	,	PUNCT
issue-581	65	33	as	as	ADV
issue-581	65	34	well	well	ADV
issue-581	65	35	as	as	ADP
issue-581	65	36	to	to	PART
issue-581	65	37	ensure	ensure	VERB
issue-581	65	38	a	a	DET
issue-581	65	39	stable	stable	ADJ
issue-581	65	40	financial	financial	ADJ
issue-581	65	41	system	system	NOUN
issue-581	65	42	of	of	ADP
issue-581	65	43	the	the	DET
issue-581	65	44	state	state	NOUN
issue-581	65	45	in	in	ADP
issue-581	65	46	total	total	NOUN
issue-581	65	47	.	.	PUNCT
issue-581	66	1	furthermore	furthermore	ADV
issue-581	66	2	,	,	PUNCT
issue-581	66	3	for	for	ADP
issue-581	66	4	comparative	comparative	ADJ
issue-581	66	5	analysis	analysis	NOUN
issue-581	66	6	,	,	PUNCT
issue-581	66	7	the	the	DET
issue-581	66	8	work	work	NOUN
issue-581	66	9	of	of	ADP
issue-581	66	10	fiscal	fiscal	ADJ
issue-581	66	11	bodies	body	NOUN
issue-581	66	12	in	in	ADP
issue-581	66	13	foreign	foreign	ADJ
issue-581	66	14	countries	country	NOUN
issue-581	66	15	should	should	AUX
issue-581	66	16	be	be	AUX
issue-581	66	17	studied	study	VERB
issue-581	66	18	.	.	PUNCT
issue-581	67	1	primarily	primarily	ADV
issue-581	67	2	,	,	PUNCT
issue-581	67	3	the	the	DET
issue-581	67	4	organizational	organizational	ADJ
issue-581	67	5	aspects	aspect	NOUN
issue-581	67	6	of	of	ADP
issue-581	67	7	fiscal	fiscal	ADJ
issue-581	67	8	agencies	agency	NOUN
issue-581	67	9	in	in	ADP
issue-581	67	10	the	the	DET
issue-581	67	11	united	united	PROPN
issue-581	67	12	states	states	PROPN
issue-581	67	13	should	should	AUX
issue-581	67	14	be	be	AUX
issue-581	67	15	considered	consider	VERB
issue-581	67	16	,	,	PUNCT
issue-581	67	17	because	because	SCONJ
issue-581	67	18	this	this	DET
issue-581	67	19	country	country	NOUN
issue-581	67	20	has	have	VERB
issue-581	67	21	one	one	NUM
issue-581	67	22	of	of	ADP
issue-581	67	23	the	the	DET
issue-581	67	24	most	most	ADV
issue-581	67	25	powerful	powerful	ADJ
issue-581	67	26	economies	economy	NOUN
issue-581	67	27	in	in	ADP
issue-581	67	28	the	the	DET
issue-581	67	29	world	world	NOUN
issue-581	67	30	,	,	PUNCT
issue-581	67	31	which	which	PRON
issue-581	67	32	proves	prove	VERB
issue-581	67	33	the	the	DET
issue-581	67	34	effectiveness	effectiveness	NOUN
issue-581	67	35	of	of	ADP
issue-581	67	36	the	the	DET
issue-581	67	37	internal	internal	ADJ
issue-581	67	38	mechanism	mechanism	NOUN
issue-581	67	39	for	for	ADP
issue-581	67	40	collecting	collect	VERB
issue-581	67	41	taxes	taxis	NOUN
issue-581	67	42	,	,	PUNCT
issue-581	67	43	duties	duty	NOUN
issue-581	67	44	and	and	CCONJ
issue-581	67	45	other	other	ADJ
issue-581	67	46	government	government	NOUN
issue-581	67	47	-	-	PUNCT
issue-581	67	48	determined	determine	VERB
issue-581	67	49	official	official	ADJ
issue-581	67	50	charges	charge	NOUN
issue-581	67	51	.	.	PUNCT
issue-581	68	1	contrasting	contrast	VERB
issue-581	68	2	to	to	ADP
issue-581	68	3	ukraine	ukraine	NOUN
issue-581	68	4	,	,	PUNCT
issue-581	68	5	in	in	ADP
issue-581	68	6	the	the	DET
issue-581	68	7	united	united	PROPN
issue-581	68	8	states	states	PROPN
issue-581	68	9	of	of	ADP
issue-581	68	10	america	america	PROPN
issue-581	68	11	,	,	PUNCT
issue-581	68	12	the	the	DET
issue-581	68	13	fiscal	fiscal	ADJ
issue-581	68	14	authorities	authority	NOUN
issue-581	68	15	are	be	AUX
issue-581	68	16	represented	represent	VERB
issue-581	68	17	by	by	ADP
issue-581	68	18	two	two	NUM
issue-581	68	19	separate	separate	ADJ
issue-581	68	20	departments	department	NOUN
issue-581	68	21	.	.	PUNCT
issue-581	69	1	with	with	ADP
issue-581	69	2	regard	regard	NOUN
issue-581	69	3	to	to	ADP
issue-581	69	4	the	the	DET
issue-581	69	5	tax	tax	NOUN
issue-581	69	6	administration	administration	NOUN
issue-581	69	7	bodies	body	NOUN
issue-581	69	8	,	,	PUNCT
issue-581	69	9	the	the	DET
issue-581	69	10	us	us	PROPN
issue-581	69	11	federal	federal	ADJ
issue-581	69	12	tax	tax	NOUN
issue-581	69	13	and	and	CCONJ
issue-581	69	14	financial	financial	ADJ
issue-581	69	15	control	control	NOUN
issue-581	69	16	service	service	NOUN
issue-581	69	17	is	be	AUX
issue-581	69	18	the	the	DET
issue-581	69	19	core	core	NOUN
issue-581	69	20	of	of	ADP
issue-581	69	21	this	this	DET
issue-581	69	22	system	system	NOUN
issue-581	69	23	.	.	PUNCT
issue-581	70	1	the	the	DET
issue-581	70	2	main	main	ADJ
issue-581	70	3	element	element	NOUN
issue-581	70	4	in	in	ADP
issue-581	70	5	its	its	PRON
issue-581	70	6	structure	structure	NOUN
issue-581	70	7	is	be	AUX
issue-581	70	8	the	the	DET
issue-581	70	9	internal	internal	ADJ
issue-581	70	10	revenue	revenue	NOUN
issue-581	70	11	service	service	NOUN
issue-581	70	12	(	(	PUNCT
issue-581	70	13	hereinafter	hereinafter	NOUN
issue-581	70	14	referred	refer	VERB
issue-581	70	15	to	to	ADP
issue-581	70	16	as	as	ADP
issue-581	70	17	the	the	DET
issue-581	70	18	irs	irs	PROPN
issue-581	70	19	)	)	PUNCT
issue-581	70	20	,	,	PUNCT
issue-581	70	21	which	which	PRON
issue-581	70	22	is	be	AUX
issue-581	70	23	subordinated	subordinate	VERB
issue-581	70	24	to	to	ADP
issue-581	70	25	the	the	DET
issue-581	70	26	department	department	NOUN
issue-581	70	27	of	of	ADP
issue-581	70	28	the	the	DET
issue-581	70	29	treasury	treasury	NOUN
issue-581	70	30	.	.	PUNCT
issue-581	71	1	the	the	DET
issue-581	71	2	organizational	organizational	ADJ
issue-581	71	3	structure	structure	NOUN
issue-581	71	4	of	of	ADP
issue-581	71	5	the	the	DET
issue-581	71	6	irs	irs	PROPN
issue-581	71	7	is	be	AUX
issue-581	71	8	based	base	VERB
issue-581	71	9	not	not	PART
issue-581	71	10	on	on	ADP
issue-581	71	11	types	type	NOUN
issue-581	71	12	of	of	ADP
issue-581	71	13	taxes	taxis	NOUN
issue-581	71	14	,	,	PUNCT
issue-581	71	15	but	but	CCONJ
issue-581	71	16	on	on	ADP
issue-581	71	17	the	the	DET
issue-581	71	18	functional	functional	ADJ
issue-581	71	19	features	feature	NOUN
issue-581	71	20	of	of	ADP
issue-581	71	21	the	the	DET
issue-581	71	22	taxation	taxation	NOUN
issue-581	71	23	system	system	NOUN
issue-581	71	24	,	,	PUNCT
issue-581	71	25	that	that	ADV
issue-581	71	26	is	is	ADV
issue-581	71	27	,	,	PUNCT
issue-581	71	28	the	the	DET
issue-581	71	29	structure	structure	NOUN
issue-581	71	30	is	be	AUX
issue-581	71	31	functional	functional	ADJ
issue-581	71	32	.	.	PUNCT
issue-581	72	1	the	the	DET
issue-581	72	2	main	main	ADJ
issue-581	72	3	structural	structural	ADJ
issue-581	72	4	divisions	division	NOUN
issue-581	72	5	of	of	ADP
issue-581	72	6	the	the	DET
issue-581	72	7	irs	irs	PROPN
issue-581	72	8	are	be	AUX
issue-581	72	9	a	a	DET
issue-581	72	10	tax	tax	NOUN
issue-581	72	11	return	return	NOUN
issue-581	72	12	processing	processing	NOUN
issue-581	72	13	service	service	NOUN
issue-581	72	14	,	,	PUNCT
issue-581	72	15	a	a	DET
issue-581	72	16	tax	tax	NOUN
issue-581	72	17	return	return	NOUN
issue-581	72	18	auditing	auditing	NOUN
issue-581	72	19	service	service	NOUN
issue-581	72	20	,	,	PUNCT
issue-581	72	21	a	a	DET
issue-581	72	22	tax	tax	NOUN
issue-581	72	23	collection	collection	NOUN
issue-581	72	24	service	service	NOUN
issue-581	72	25	,	,	PUNCT
issue-581	72	26	a	a	DET
issue-581	72	27	criminal	criminal	ADJ
issue-581	72	28	investigation	investigation	NOUN
issue-581	72	29	service	service	NOUN
issue-581	72	30	,	,	PUNCT
issue-581	72	31	a	a	DET
issue-581	72	32	taxpayer	taxpayer	NOUN
issue-581	72	33	support	support	NOUN
issue-581	72	34	service	service	NOUN
issue-581	72	35	,	,	PUNCT
issue-581	72	36	an	an	DET
issue-581	72	37	international	international	ADJ
issue-581	72	38	department	department	NOUN
issue-581	72	39	,	,	PUNCT
issue-581	72	40	an	an	DET
issue-581	72	41	information	information	NOUN
issue-581	72	42	and	and	CCONJ
issue-581	72	43	computer	computer	NOUN
issue-581	72	44	technology	technology	NOUN
issue-581	72	45	department	department	PROPN
issue-581	72	46	,	,	PUNCT
issue-581	72	47	a	a	DET
issue-581	72	48	personnel	personnel	NOUN
issue-581	72	49	department	department	NOUN
issue-581	72	50	(	(	PUNCT
issue-581	72	51	proskura	proskura	NOUN
issue-581	72	52	,	,	PUNCT
issue-581	72	53	2012	2012	NUM
issue-581	72	54	)	)	PUNCT
issue-581	72	55	.	.	PUNCT
issue-581	73	1	the	the	DET
issue-581	73	2	us	us	PROPN
issue-581	73	3	internal	internal	PROPN
issue-581	73	4	revenue	revenue	NOUN
issue-581	73	5	service	service	NOUN
issue-581	73	6	should	should	AUX
issue-581	73	7	meet	meet	VERB
issue-581	73	8	three	three	NUM
issue-581	73	9	main	main	ADJ
issue-581	73	10	objectives	objective	NOUN
issue-581	73	11	,	,	PUNCT
issue-581	73	12	such	such	ADJ
issue-581	73	13	as	as	ADP
issue-581	73	14	:	:	PUNCT
issue-581	73	15	1	1	NUM
issue-581	73	16	)	)	PUNCT
issue-581	73	17	to	to	PART
issue-581	73	18	enhance	enhance	VERB
issue-581	73	19	voluntary	voluntary	ADJ
issue-581	73	20	compliance	compliance	NOUN
issue-581	73	21	with	with	ADP
issue-581	73	22	tax	tax	NOUN
issue-581	73	23	laws	law	NOUN
issue-581	73	24	;	;	PUNCT
issue-581	73	25	2	2	X
issue-581	73	26	)	)	PUNCT
issue-581	73	27	to	to	PART
issue-581	73	28	meet	meet	VERB
issue-581	73	29	the	the	DET
issue-581	73	30	interests	interest	NOUN
issue-581	73	31	of	of	ADP
issue-581	73	32	taxpayers	taxpayer	NOUN
issue-581	73	33	and	and	CCONJ
issue-581	73	34	reduce	reduce	VERB
issue-581	73	35	the	the	DET
issue-581	73	36	administrative	administrative	ADJ
issue-581	73	37	burden	burden	NOUN
issue-581	73	38	on	on	ADP
issue-581	73	39	them	they	PRON
issue-581	73	40	as	as	ADV
issue-581	73	41	much	much	ADV
issue-581	73	42	as	as	ADP
issue-581	73	43	possible	possible	ADJ
issue-581	73	44	;	;	PUNCT
issue-581	73	45	3	3	X
issue-581	73	46	)	)	PUNCT
issue-581	73	47	to	to	PART
issue-581	73	48	enable	enable	VERB
issue-581	73	49	the	the	DET
issue-581	73	50	tax	tax	NOUN
issue-581	73	51	service	service	NOUN
issue-581	73	52	to	to	PART
issue-581	73	53	function	function	VERB
issue-581	73	54	better	well	ADV
issue-581	73	55	by	by	ADP
issue-581	73	56	improving	improve	VERB
issue-581	73	57	the	the	DET
issue-581	73	58	tax	tax	NOUN
issue-581	73	59	system	system	NOUN
issue-581	73	60	and	and	CCONJ
issue-581	73	61	staff	staff	NOUN
issue-581	73	62	development	development	NOUN
issue-581	73	63	,	,	PUNCT
issue-581	73	64	that	that	ADV
issue-581	73	65	is	is	ADV
issue-581	73	66	,	,	PUNCT
issue-581	73	67	ensuring	ensure	VERB
issue-581	73	68	the	the	DET
issue-581	73	69	efficiency	efficiency	NOUN
issue-581	73	70	of	of	ADP
issue-581	73	71	the	the	DET
issue-581	73	72	service	service	NOUN
issue-581	73	73	by	by	ADP
issue-581	73	74	the	the	DET
issue-581	73	75	quality	quality	NOUN
issue-581	73	76	of	of	ADP
issue-581	73	77	its	its	PRON
issue-581	73	78	performance	performance	NOUN
issue-581	73	79	and	and	CCONJ
issue-581	73	80	high	high	ADJ
issue-581	73	81	qualifications	qualification	NOUN
issue-581	73	82	of	of	ADP
issue-581	73	83	employees	employee	NOUN
issue-581	73	84	(	(	PUNCT
issue-581	73	85	danilov	danilov	NOUN
issue-581	73	86	,	,	PUNCT
issue-581	73	87	flissak	flissak	NOUN
issue-581	73	88	)	)	PUNCT
issue-581	73	89	.	.	PUNCT
issue-581	74	1	in	in	ADP
issue-581	74	2	addition	addition	NOUN
issue-581	74	3	,	,	PUNCT
issue-581	74	4	the	the	DET
issue-581	74	5	us	us	PROPN
issue-581	74	6	internal	internal	PROPN
issue-581	74	7	revenue	revenue	NOUN
issue-581	74	8	service	service	NOUN
issue-581	74	9	is	be	AUX
issue-581	74	10	the	the	DET
issue-581	74	11	central	central	ADJ
issue-581	74	12	but	but	CCONJ
issue-581	74	13	not	not	PART
issue-581	74	14	the	the	DET
issue-581	74	15	only	only	ADJ
issue-581	74	16	us	us	PROPN
issue-581	74	17	tax	tax	NOUN
issue-581	74	18	authority	authority	NOUN
issue-581	74	19	that	that	PRON
issue-581	74	20	directly	directly	ADV
issue-581	74	21	implements	implement	VERB
issue-581	74	22	the	the	DET
issue-581	74	23	fiscal	fiscal	ADJ
issue-581	74	24	function	function	NOUN
issue-581	74	25	of	of	ADP
issue-581	74	26	the	the	DET
issue-581	74	27	state	state	NOUN
issue-581	74	28	.	.	PUNCT
issue-581	75	1	in	in	ADP
issue-581	75	2	the	the	DET
issue-581	75	3	usa	usa	PROPN
issue-581	75	4	,	,	PUNCT
issue-581	75	5	as	as	ADP
issue-581	75	6	a	a	DET
issue-581	75	7	federal	federal	ADJ
issue-581	75	8	state	state	NOUN
issue-581	75	9	,	,	PUNCT
issue-581	75	10	the	the	DET
issue-581	75	11	fiscal	fiscal	ADJ
issue-581	75	12	system	system	NOUN
issue-581	75	13	has	have	VERB
issue-581	75	14	three	three	NUM
issue-581	75	15	levels	level	NOUN
issue-581	75	16	:	:	PUNCT
issue-581	75	17	at	at	ADP
issue-581	75	18	the	the	DET
issue-581	75	19	upper	upper	ADJ
issue-581	75	20	level	level	NOUN
issue-581	75	21	,	,	PUNCT
issue-581	75	22	the	the	DET
issue-581	75	23	irs	irs	PROPN
issue-581	75	24	controls	control	VERB
issue-581	75	25	compliance	compliance	NOUN
issue-581	75	26	with	with	ADP
issue-581	75	27	tax	tax	NOUN
issue-581	75	28	laws	law	NOUN
issue-581	75	29	and	and	CCONJ
issue-581	75	30	collects	collect	VERB
issue-581	75	31	federal	federal	ADJ
issue-581	75	32	taxes	taxis	NOUN
issue-581	75	33	;	;	PUNCT
issue-581	75	34	at	at	ADP
issue-581	75	35	the	the	DET
issue-581	75	36	middle	middle	ADJ
issue-581	75	37	level	level	NOUN
issue-581	75	38	,	,	PUNCT
issue-581	75	39	state	state	NOUN
issue-581	75	40	tax	tax	NOUN
issue-581	75	41	offices	office	NOUN
issue-581	75	42	,	,	PUNCT
issue-581	75	43	revenue	revenue	NOUN
issue-581	75	44	departments	department	NOUN
issue-581	75	45	collect	collect	VERB
issue-581	75	46	taxes	taxis	NOUN
issue-581	75	47	and	and	CCONJ
issue-581	75	48	charges	charge	NOUN
issue-581	75	49	introduced	introduce	VERB
issue-581	75	50	by	by	ADP
issue-581	75	51	the	the	DET
issue-581	75	52	state	state	NOUN
issue-581	75	53	legislatures	legislature	NOUN
issue-581	75	54	;	;	PUNCT
issue-581	75	55	revenue	revenue	NOUN
issue-581	75	56	departments	department	NOUN
issue-581	75	57	that	that	PRON
issue-581	75	58	are	be	AUX
issue-581	75	59	headed	head	VERB
issue-581	75	60	by	by	ADP
issue-581	75	61	state	state	NOUN
issue-581	75	62	executive	executive	ADJ
issue-581	75	63	heads	head	NOUN
issue-581	75	64	,	,	PUNCT
issue-581	75	65	that	that	ADV
issue-581	75	66	is	be	AUX
issue-581	75	67	,	,	PUNCT
issue-581	75	68	governors	governor	NOUN
issue-581	75	69	,	,	PUNCT
issue-581	75	70	consist	consist	NOUN
issue-581	75	71	of	of	ADP
issue-581	75	72	units	unit	NOUN
issue-581	75	73	that	that	PRON
issue-581	75	74	solve	solve	VERB
issue-581	75	75	the	the	DET
issue-581	75	76	issues	issue	NOUN
issue-581	75	77	of	of	ADP
issue-581	75	78	identification	identification	NOUN
issue-581	75	79	and	and	CCONJ
issue-581	75	80	registration	registration	NOUN
issue-581	75	81	of	of	ADP
issue-581	75	82	taxpayers	taxpayer	NOUN
issue-581	75	83	,	,	PUNCT
issue-581	75	84	tax	tax	NOUN
issue-581	75	85	returns	return	NOUN
issue-581	75	86	and	and	CCONJ
issue-581	75	87	remittances	remittance	NOUN
issue-581	75	88	,	,	PUNCT
issue-581	75	89	calculations	calculation	NOUN
issue-581	75	90	of	of	ADP
issue-581	75	91	taxes	taxis	NOUN
issue-581	75	92	,	,	PUNCT
issue-581	75	93	their	their	PRON
issue-581	75	94	enforcement	enforcement	NOUN
issue-581	75	95	,	,	PUNCT
issue-581	75	96	assistance	assistance	NOUN
issue-581	75	97	to	to	ADP
issue-581	75	98	taxpayers	taxpayer	NOUN
issue-581	75	99	;	;	PUNCT
issue-581	75	100	at	at	ADP
issue-581	75	101	the	the	DET
issue-581	75	102	lower	low	ADJ
issue-581	75	103	level	level	NOUN
issue-581	75	104	,	,	PUNCT
issue-581	75	105	local	local	ADJ
issue-581	75	106	tax	tax	NOUN
issue-581	75	107	authorities	authority	NOUN
issue-581	75	108	collect	collect	VERB
issue-581	75	109	taxes	taxis	NOUN
issue-581	75	110	introduced	introduce	VERB
issue-581	75	111	by	by	ADP
issue-581	75	112	local	local	ADJ
issue-581	75	113	authorities	authority	NOUN
issue-581	75	114	(	(	PUNCT
issue-581	75	115	encyclopaedia	encyclopaedia	PROPN
issue-581	75	116	britannica	britannica	PROPN
issue-581	75	117	;	;	PUNCT
issue-581	75	118	bandurka	bandurka	PROPN
issue-581	75	119	,	,	PUNCT
issue-581	75	120	2007	2007	NUM
issue-581	75	121	)	)	PUNCT
issue-581	75	122	.	.	PUNCT
issue-581	76	1	the	the	DET
issue-581	76	2	“	"	PUNCT
issue-581	76	3	customs	custom	NOUN
issue-581	76	4	”	"	PUNCT
issue-581	76	5	part	part	NOUN
issue-581	76	6	of	of	ADP
issue-581	76	7	the	the	DET
issue-581	76	8	us	us	PROPN
issue-581	76	9	fiscal	fiscal	ADJ
issue-581	76	10	system	system	NOUN
issue-581	76	11	is	be	AUX
issue-581	76	12	represented	represent	VERB
issue-581	76	13	by	by	ADP
issue-581	76	14	the	the	DET
issue-581	76	15	us	us	PROPN
issue-581	76	16	bureau	bureau	PROPN
issue-581	76	17	of	of	ADP
issue-581	76	18	customs	custom	NOUN
issue-581	76	19	and	and	CCONJ
issue-581	76	20	border	border	NOUN
issue-581	76	21	protection	protection	NOUN
issue-581	76	22	,	,	PUNCT
issue-581	76	23	one	one	NUM
issue-581	76	24	of	of	ADP
issue-581	76	25	the	the	DET
issue-581	76	26	largest	large	ADJ
issue-581	76	27	and	and	CCONJ
issue-581	76	28	most	most	ADV
issue-581	76	29	comprehensive	comprehensive	ADJ
issue-581	76	30	baltic	baltic	ADJ
issue-581	76	31	journal	journal	PROPN
issue-581	76	32	of	of	ADP
issue-581	76	33	economic	economic	ADJ
issue-581	76	34	studies	study	NOUN
issue-581	76	35	360	360	NUM
issue-581	76	36	vol	vol	NOUN
issue-581	76	37	.	.	PUNCT
issue-581	77	1	4	4	NUM
issue-581	77	2	,	,	PUNCT
issue-581	77	3	no	no	INTJ
issue-581	77	4	.	.	NOUN
issue-581	77	5	5	5	NUM
issue-581	77	6	,	,	PUNCT
issue-581	77	7	2018	2018	NUM
issue-581	77	8	agencies	agency	NOUN
issue-581	77	9	of	of	ADP
issue-581	77	10	the	the	DET
issue-581	77	11	us	us	PROPN
issue-581	77	12	department	department	PROPN
issue-581	77	13	of	of	ADP
issue-581	77	14	homeland	homeland	NOUN
issue-581	77	15	security	security	NOUN
issue-581	77	16	,	,	PUNCT
issue-581	77	17	which	which	PRON
issue-581	77	18	is	be	AUX
issue-581	77	19	in	in	ADP
issue-581	77	20	charge	charge	NOUN
issue-581	77	21	of	of	ADP
issue-581	77	22	preventing	prevent	VERB
issue-581	77	23	terrorism	terrorism	NOUN
issue-581	77	24	and	and	CCONJ
issue-581	77	25	terrorist	terrorist	ADJ
issue-581	77	26	weapons	weapon	NOUN
issue-581	77	27	,	,	PUNCT
issue-581	77	28	regulating	regulate	VERB
issue-581	77	29	and	and	CCONJ
issue-581	77	30	facilitating	facilitate	VERB
issue-581	77	31	international	international	ADJ
issue-581	77	32	trade	trade	NOUN
issue-581	77	33	,	,	PUNCT
issue-581	77	34	charging	charge	VERB
issue-581	77	35	customs	custom	NOUN
issue-581	77	36	duties	duty	NOUN
issue-581	77	37	,	,	PUNCT
issue-581	77	38	and	and	CCONJ
issue-581	77	39	ensuring	ensure	VERB
issue-581	77	40	us	we	PRON
issue-581	77	41	trade	trade	NOUN
issue-581	77	42	legislation	legislation	NOUN
issue-581	77	43	(	(	PUNCT
issue-581	77	44	chentsov	chentsov	PROPN
issue-581	77	45	,	,	PUNCT
issue-581	77	46	taranova	taranova	X
issue-581	77	47	,	,	PUNCT
issue-581	77	48	2009	2009	NUM
issue-581	77	49	)	)	PUNCT
issue-581	77	50	.	.	PUNCT
issue-581	78	1	the	the	DET
issue-581	78	2	main	main	ADJ
issue-581	78	3	functions	function	NOUN
issue-581	78	4	of	of	ADP
issue-581	78	5	the	the	DET
issue-581	78	6	bureau	bureau	NOUN
issue-581	78	7	include	include	VERB
issue-581	78	8	:	:	PUNCT
issue-581	78	9	law	law	NOUN
issue-581	78	10	enforcement	enforcement	NOUN
issue-581	78	11	,	,	PUNCT
issue-581	78	12	which	which	PRON
issue-581	78	13	involves	involve	VERB
issue-581	78	14	countering	counter	VERB
issue-581	78	15	terrorism	terrorism	NOUN
issue-581	78	16	and	and	CCONJ
issue-581	78	17	illegal	illegal	ADJ
issue-581	78	18	migration	migration	NOUN
issue-581	78	19	;	;	PUNCT
issue-581	78	20	protection	protection	NOUN
issue-581	78	21	of	of	ADP
issue-581	78	22	the	the	DET
issue-581	78	23	national	national	ADJ
issue-581	78	24	economy	economy	NOUN
issue-581	78	25	;	;	PUNCT
issue-581	78	26	protection	protection	NOUN
issue-581	78	27	of	of	ADP
issue-581	78	28	the	the	DET
issue-581	78	29	environment	environment	NOUN
issue-581	78	30	and	and	CCONJ
issue-581	78	31	public	public	ADJ
issue-581	78	32	health	health	NOUN
issue-581	78	33	;	;	PUNCT
issue-581	78	34	preservation	preservation	NOUN
issue-581	78	35	of	of	ADP
issue-581	78	36	cultural	cultural	ADJ
issue-581	78	37	heritage	heritage	NOUN
issue-581	78	38	;	;	PUNCT
issue-581	78	39	protection	protection	NOUN
issue-581	78	40	of	of	ADP
issue-581	78	41	the	the	DET
issue-581	78	42	state	state	NOUN
issue-581	78	43	border	border	NOUN
issue-581	78	44	;	;	PUNCT
issue-581	78	45	facilitation	facilitation	NOUN
issue-581	78	46	of	of	ADP
issue-581	78	47	legitimate	legitimate	ADJ
issue-581	78	48	international	international	ADJ
issue-581	78	49	trade	trade	NOUN
issue-581	78	50	and	and	CCONJ
issue-581	78	51	tourism	tourism	NOUN
issue-581	78	52	(	(	PUNCT
issue-581	78	53	savarets	savaret	NOUN
issue-581	78	54	,	,	PUNCT
issue-581	78	55	2017	2017	NUM
issue-581	78	56	)	)	PUNCT
issue-581	78	57	.	.	PUNCT
issue-581	79	1	it	it	PRON
issue-581	79	2	should	should	AUX
issue-581	79	3	be	be	AUX
issue-581	79	4	noted	note	VERB
issue-581	79	5	that	that	SCONJ
issue-581	79	6	the	the	DET
issue-581	79	7	structural	structural	ADJ
issue-581	79	8	organization	organization	NOUN
issue-581	79	9	of	of	ADP
issue-581	79	10	the	the	DET
issue-581	79	11	service	service	NOUN
issue-581	79	12	consists	consist	VERB
issue-581	79	13	of	of	ADP
issue-581	79	14	5	5	NUM
issue-581	79	15	divisions	division	NOUN
issue-581	79	16	:	:	PUNCT
issue-581	79	17	office	office	NOUN
issue-581	79	18	of	of	ADP
issue-581	79	19	field	field	NOUN
issue-581	79	20	operations	operation	NOUN
issue-581	79	21	,	,	PUNCT
issue-581	79	22	which	which	PRON
issue-581	79	23	performs	perform	VERB
issue-581	79	24	functions	function	NOUN
issue-581	79	25	of	of	ADP
issue-581	79	26	customs	custom	NOUN
issue-581	79	27	and	and	CCONJ
issue-581	79	28	passport	passport	NOUN
issue-581	79	29	control	control	NOUN
issue-581	79	30	at	at	ADP
issue-581	79	31	checkpoints	checkpoint	NOUN
issue-581	79	32	and	and	CCONJ
issue-581	79	33	customs	custom	NOUN
issue-581	79	34	control	control	NOUN
issue-581	79	35	zones	zone	NOUN
issue-581	79	36	;	;	PUNCT
issue-581	79	37	border	border	NOUN
issue-581	79	38	patrol	patrol	NOUN
issue-581	79	39	,	,	PUNCT
issue-581	79	40	which	which	PRON
issue-581	79	41	performs	perform	VERB
issue-581	79	42	its	its	PRON
issue-581	79	43	functions	function	NOUN
issue-581	79	44	outside	outside	ADP
issue-581	79	45	the	the	DET
issue-581	79	46	border	border	NOUN
issue-581	79	47	crossing	crossing	NOUN
issue-581	79	48	points	point	NOUN
issue-581	79	49	;	;	PUNCT
issue-581	79	50	air	air	NOUN
issue-581	79	51	and	and	CCONJ
issue-581	79	52	marine	marine	ADJ
issue-581	79	53	operations	operation	NOUN
issue-581	79	54	;	;	PUNCT
issue-581	79	55	as	as	ADV
issue-581	79	56	well	well	ADV
issue-581	79	57	as	as	ADP
issue-581	79	58	investigative	investigative	ADJ
issue-581	79	59	operations	operation	NOUN
issue-581	79	60	support	support	NOUN
issue-581	79	61	;	;	PUNCT
issue-581	79	62	trade	trade	NOUN
issue-581	79	63	;	;	PUNCT
issue-581	79	64	and	and	CCONJ
issue-581	79	65	enterprise	enterprise	NOUN
issue-581	79	66	service	service	NOUN
issue-581	79	67	(	(	PUNCT
issue-581	79	68	savarets	savaret	NOUN
issue-581	79	69	,	,	PUNCT
issue-581	79	70	2017	2017	NUM
issue-581	79	71	)	)	PUNCT
issue-581	79	72	.	.	PUNCT
issue-581	80	1	the	the	DET
issue-581	80	2	experience	experience	NOUN
issue-581	80	3	of	of	ADP
issue-581	80	4	great	great	ADJ
issue-581	80	5	britain	britain	PROPN
issue-581	80	6	,	,	PUNCT
issue-581	80	7	another	another	DET
issue-581	80	8	financially	financially	ADV
issue-581	80	9	well	well	ADV
issue-581	80	10	-	-	PUNCT
issue-581	80	11	developed	develop	VERB
issue-581	80	12	country	country	NOUN
issue-581	80	13	,	,	PUNCT
issue-581	80	14	is	be	AUX
issue-581	80	15	worth	worth	ADJ
issue-581	80	16	considering	consider	VERB
issue-581	80	17	.	.	PUNCT
issue-581	81	1	the	the	DET
issue-581	81	2	organizational	organizational	ADJ
issue-581	81	3	model	model	NOUN
issue-581	81	4	of	of	ADP
issue-581	81	5	fiscal	fiscal	ADJ
issue-581	81	6	authorities	authority	NOUN
issue-581	81	7	in	in	ADP
issue-581	81	8	this	this	DET
issue-581	81	9	state	state	NOUN
issue-581	81	10	is	be	AUX
issue-581	81	11	similar	similar	ADJ
issue-581	81	12	to	to	ADP
issue-581	81	13	the	the	DET
issue-581	81	14	national	national	ADJ
issue-581	81	15	one	one	NUM
issue-581	81	16	.	.	PUNCT
issue-581	82	1	her	her	PRON
issue-581	82	2	majesty	majesty	NOUN
issue-581	82	3	’s	’s	PART
issue-581	82	4	revenue	revenue	NOUN
issue-581	82	5	&	&	CCONJ
issue-581	82	6	customs	customs	PROPN
issue-581	82	7	serves	serve	VERB
issue-581	82	8	as	as	ADP
issue-581	82	9	the	the	DET
issue-581	82	10	key	key	ADJ
issue-581	82	11	agency	agency	NOUN
issue-581	82	12	in	in	ADP
issue-581	82	13	this	this	DET
issue-581	82	14	area	area	NOUN
issue-581	82	15	,	,	PUNCT
issue-581	82	16	a	a	DET
issue-581	82	17	government	government	NOUN
issue-581	82	18	agency	agency	NOUN
issue-581	82	19	“	"	PUNCT
issue-581	82	20	without	without	ADP
issue-581	82	21	a	a	DET
issue-581	82	22	ministerial	ministerial	ADJ
issue-581	82	23	portfolio	portfolio	NOUN
issue-581	82	24	”	"	PUNCT
issue-581	82	25	,	,	PUNCT
issue-581	82	26	created	create	VERB
issue-581	82	27	by	by	ADP
issue-581	82	28	the	the	DET
issue-581	82	29	parliament	parliament	NOUN
issue-581	82	30	act	act	NOUN
issue-581	82	31	in	in	ADP
issue-581	82	32	2005	2005	NUM
issue-581	82	33	as	as	ADP
issue-581	82	34	a	a	DET
issue-581	82	35	new	new	ADJ
issue-581	82	36	body	body	NOUN
issue-581	82	37	replacing	replace	VERB
issue-581	82	38	the	the	DET
issue-581	82	39	internal	internal	ADJ
issue-581	82	40	revenue	revenue	NOUN
issue-581	82	41	service	service	NOUN
issue-581	82	42	and	and	CCONJ
issue-581	82	43	customs	custom	NOUN
issue-581	82	44	and	and	CCONJ
issue-581	82	45	excise	excise	NOUN
issue-581	82	46	(	(	PUNCT
issue-581	82	47	savarets	savaret	NOUN
issue-581	82	48	,	,	PUNCT
issue-581	82	49	2017	2017	NUM
issue-581	82	50	)	)	PUNCT
issue-581	82	51	.	.	PUNCT
issue-581	83	1	in	in	ADP
issue-581	83	2	accordance	accordance	NOUN
issue-581	83	3	with	with	ADP
issue-581	83	4	its	its	PRON
issue-581	83	5	legal	legal	ADJ
issue-581	83	6	status	status	NOUN
issue-581	83	7	,	,	PUNCT
issue-581	83	8	the	the	DET
issue-581	83	9	uk	uk	PROPN
issue-581	83	10	’s	’s	PART
issue-581	83	11	revenue	revenue	NOUN
issue-581	83	12	and	and	CCONJ
issue-581	83	13	customs	custom	NOUN
issue-581	83	14	service	service	NOUN
issue-581	83	15	is	be	AUX
issue-581	83	16	the	the	DET
issue-581	83	17	main	main	ADJ
issue-581	83	18	tax	tax	NOUN
issue-581	83	19	and	and	CCONJ
issue-581	83	20	customs	custom	NOUN
issue-581	83	21	authority	authority	NOUN
issue-581	83	22	in	in	ADP
issue-581	83	23	the	the	DET
issue-581	83	24	country	country	NOUN
issue-581	83	25	that	that	PRON
issue-581	83	26	administers	administer	VERB
issue-581	83	27	and	and	CCONJ
issue-581	83	28	enforces	enforce	VERB
issue-581	83	29	statutory	statutory	ADJ
issue-581	83	30	payments	payment	NOUN
issue-581	83	31	in	in	ADP
issue-581	83	32	favour	favour	NOUN
issue-581	83	33	of	of	ADP
issue-581	83	34	the	the	DET
issue-581	83	35	state	state	NOUN
issue-581	83	36	,	,	PUNCT
issue-581	83	37	supports	support	VERB
issue-581	83	38	the	the	DET
issue-581	83	39	stability	stability	NOUN
issue-581	83	40	of	of	ADP
issue-581	83	41	the	the	DET
issue-581	83	42	tax	tax	NOUN
issue-581	83	43	system	system	NOUN
issue-581	83	44	,	,	PUNCT
issue-581	83	45	as	as	ADV
issue-581	83	46	well	well	ADV
issue-581	83	47	as	as	ADP
issue-581	83	48	the	the	DET
issue-581	83	49	prevention	prevention	NOUN
issue-581	83	50	and	and	CCONJ
issue-581	83	51	termination	termination	NOUN
issue-581	83	52	of	of	ADP
issue-581	83	53	offenses	offense	NOUN
issue-581	83	54	in	in	ADP
issue-581	83	55	a	a	DET
issue-581	83	56	certain	certain	ADJ
issue-581	83	57	industry	industry	NOUN
issue-581	83	58	.	.	PUNCT
issue-581	84	1	the	the	DET
issue-581	84	2	main	main	ADJ
issue-581	84	3	tasks	task	NOUN
issue-581	84	4	of	of	ADP
issue-581	84	5	the	the	DET
issue-581	84	6	service	service	NOUN
issue-581	84	7	are	be	AUX
issue-581	84	8	:	:	PUNCT
issue-581	84	9	to	to	PART
issue-581	84	10	safeguard	safeguard	VERB
issue-581	84	11	the	the	DET
issue-581	84	12	flow	flow	NOUN
issue-581	84	13	of	of	ADP
issue-581	84	14	money	money	NOUN
issue-581	84	15	to	to	ADP
issue-581	84	16	the	the	DET
issue-581	84	17	exchequer	exchequer	NOUN
issue-581	84	18	;	;	PUNCT
issue-581	84	19	to	to	PART
issue-581	84	20	make	make	VERB
issue-581	84	21	sure	sure	ADJ
issue-581	84	22	that	that	SCONJ
issue-581	84	23	money	money	NOUN
issue-581	84	24	is	be	AUX
issue-581	84	25	available	available	ADJ
issue-581	84	26	to	to	PART
issue-581	84	27	fund	fund	VERB
issue-581	84	28	the	the	DET
issue-581	84	29	uk	uk	PROPN
issue-581	84	30	’s	’s	PART
issue-581	84	31	public	public	ADJ
issue-581	84	32	services	service	NOUN
issue-581	84	33	;	;	PUNCT
issue-581	84	34	to	to	PART
issue-581	84	35	facilitate	facilitate	VERB
issue-581	84	36	legitimate	legitimate	ADJ
issue-581	84	37	international	international	ADJ
issue-581	84	38	trade	trade	NOUN
issue-581	84	39	;	;	PUNCT
issue-581	84	40	to	to	PART
issue-581	84	41	protect	protect	VERB
issue-581	84	42	the	the	DET
issue-581	84	43	uk	uk	PROPN
issue-581	84	44	’s	’s	PART
issue-581	84	45	fiscal	fiscal	ADJ
issue-581	84	46	and	and	CCONJ
issue-581	84	47	economic	economic	ADJ
issue-581	84	48	security	security	NOUN
issue-581	84	49	;	;	PUNCT
issue-581	84	50	to	to	PART
issue-581	84	51	administer	administer	VERB
issue-581	84	52	statutory	statutory	ADJ
issue-581	84	53	payments	payment	NOUN
issue-581	84	54	,	,	PUNCT
issue-581	84	55	taxes	taxis	NOUN
issue-581	84	56	and	and	CCONJ
issue-581	84	57	charges	charge	NOUN
issue-581	84	58	;	;	PUNCT
issue-581	84	59	to	to	PART
issue-581	84	60	administer	administer	VERB
issue-581	84	61	social	social	ADJ
issue-581	84	62	payments	payment	NOUN
issue-581	84	63	,	,	PUNCT
issue-581	84	64	etc	etc	X
issue-581	84	65	.	.	X
issue-581	85	1	(	(	PUNCT
issue-581	85	2	hm	hm	INTJ
issue-581	85	3	revenue	revenue	NOUN
issue-581	85	4	&	&	CCONJ
issue-581	85	5	customs	customs	PROPN
issue-581	85	6	:	:	PUNCT
issue-581	85	7	about	about	ADP
issue-581	85	8	us	we	PRON
issue-581	85	9	)	)	PUNCT
issue-581	85	10	.	.	PUNCT
issue-581	86	1	the	the	DET
issue-581	86	2	organization	organization	NOUN
issue-581	86	3	of	of	ADP
issue-581	86	4	the	the	DET
issue-581	86	5	authority	authority	NOUN
issue-581	86	6	includes	include	VERB
issue-581	86	7	approximately	approximately	ADV
issue-581	86	8	70	70	NUM
issue-581	86	9	different	different	ADJ
issue-581	86	10	departments	department	NOUN
issue-581	86	11	and	and	CCONJ
issue-581	86	12	services	service	NOUN
issue-581	86	13	,	,	PUNCT
issue-581	86	14	some	some	PRON
issue-581	86	15	of	of	ADP
issue-581	86	16	which	which	PRON
issue-581	86	17	are	be	AUX
issue-581	86	18	the	the	DET
issue-581	86	19	department	department	NOUN
issue-581	86	20	of	of	ADP
issue-581	86	21	customs	customs	PROPN
issue-581	86	22	transformation	transformation	NOUN
issue-581	86	23	,	,	PUNCT
issue-581	86	24	the	the	DET
issue-581	86	25	customs	customs	PROPN
issue-581	86	26	department	department	PROPN
issue-581	86	27	,	,	PUNCT
issue-581	86	28	the	the	DET
issue-581	86	29	department	department	NOUN
issue-581	86	30	of	of	ADP
issue-581	86	31	indirect	indirect	ADJ
issue-581	86	32	tax	tax	NOUN
issue-581	86	33	control	control	NOUN
issue-581	86	34	,	,	PUNCT
issue-581	86	35	the	the	DET
issue-581	86	36	department	department	NOUN
issue-581	86	37	of	of	ADP
issue-581	86	38	financial	financial	ADJ
issue-581	86	39	operations	operation	NOUN
issue-581	86	40	,	,	PUNCT
issue-581	86	41	etc	etc	X
issue-581	86	42	.	.	X
issue-581	87	1	(	(	PUNCT
issue-581	87	2	hm	hm	INTJ
issue-581	87	3	revenue	revenue	NOUN
issue-581	87	4	&	&	CCONJ
issue-581	87	5	customs	customs	PROPN
issue-581	87	6	:	:	PUNCT
issue-581	87	7	about	about	ADP
issue-581	87	8	us	we	PRON
issue-581	87	9	)	)	PUNCT
issue-581	87	10	.	.	PUNCT
issue-581	88	1	in	in	ADP
issue-581	88	2	france	france	PROPN
issue-581	88	3	,	,	PUNCT
issue-581	88	4	a	a	DET
issue-581	88	5	wide	wide	ADJ
issue-581	88	6	range	range	NOUN
issue-581	88	7	of	of	ADP
issue-581	88	8	fiscal	fiscal	ADJ
issue-581	88	9	functions	function	NOUN
issue-581	88	10	is	be	AUX
issue-581	88	11	also	also	ADV
issue-581	88	12	consolidated	consolidate	VERB
issue-581	88	13	within	within	ADP
issue-581	88	14	a	a	DET
issue-581	88	15	single	single	ADJ
issue-581	88	16	body	body	NOUN
issue-581	88	17	,	,	PUNCT
issue-581	88	18	the	the	DET
issue-581	88	19	state	state	NOUN
issue-581	88	20	service	service	NOUN
issue-581	88	21	for	for	ADP
issue-581	88	22	customs	custom	NOUN
issue-581	88	23	and	and	CCONJ
issue-581	88	24	indirect	indirect	ADJ
issue-581	88	25	taxes	taxis	NOUN
issue-581	88	26	,	,	PUNCT
issue-581	88	27	which	which	PRON
issue-581	88	28	is	be	AUX
issue-581	88	29	subordinated	subordinate	VERB
issue-581	88	30	to	to	ADP
issue-581	88	31	the	the	DET
issue-581	88	32	ministry	ministry	PROPN
issue-581	88	33	of	of	ADP
issue-581	88	34	state	state	NOUN
issue-581	88	35	accounts	account	NOUN
issue-581	88	36	.	.	PUNCT
issue-581	89	1	the	the	DET
issue-581	89	2	service	service	NOUN
issue-581	89	3	has	have	VERB
issue-581	89	4	three	three	NUM
issue-581	89	5	main	main	ADJ
issue-581	89	6	objectives	objective	NOUN
issue-581	89	7	:	:	PUNCT
issue-581	89	8	1	1	X
issue-581	89	9	)	)	PUNCT
issue-581	89	10	to	to	PART
issue-581	89	11	counteract	counteract	VERB
issue-581	89	12	fraud	fraud	NOUN
issue-581	89	13	in	in	ADP
issue-581	89	14	the	the	DET
issue-581	89	15	financial	financial	ADJ
issue-581	89	16	and	and	CCONJ
issue-581	89	17	tax	tax	NOUN
issue-581	89	18	sector	sector	NOUN
issue-581	89	19	;	;	PUNCT
issue-581	89	20	2	2	X
issue-581	89	21	)	)	PUNCT
issue-581	89	22	an	an	DET
issue-581	89	23	economic	economic	ADJ
issue-581	89	24	mission	mission	NOUN
issue-581	89	25	,	,	PUNCT
issue-581	89	26	that	that	ADV
issue-581	89	27	is	is	ADV
issue-581	89	28	,	,	PUNCT
issue-581	89	29	to	to	PART
issue-581	89	30	make	make	VERB
issue-581	89	31	sure	sure	ADJ
issue-581	89	32	that	that	SCONJ
issue-581	89	33	the	the	DET
issue-581	89	34	companies	company	NOUN
issue-581	89	35	operating	operate	VERB
issue-581	89	36	in	in	ADP
issue-581	89	37	france	france	PROPN
issue-581	89	38	meet	meet	VERB
issue-581	89	39	european	european	ADJ
issue-581	89	40	trade	trade	NOUN
issue-581	89	41	standards	standard	NOUN
issue-581	89	42	;	;	PUNCT
issue-581	89	43	3	3	X
issue-581	89	44	)	)	PUNCT
issue-581	89	45	to	to	PART
issue-581	89	46	administer	administer	VERB
issue-581	89	47	and	and	CCONJ
issue-581	89	48	collect	collect	VERB
issue-581	89	49	taxes	taxis	NOUN
issue-581	89	50	,	,	PUNCT
issue-581	89	51	statutory	statutory	ADJ
issue-581	89	52	payments	payment	NOUN
issue-581	89	53	and	and	CCONJ
issue-581	89	54	duties	duty	NOUN
issue-581	89	55	(	(	PUNCT
issue-581	89	56	les	les	X
issue-581	89	57	multiples	multiple	VERB
issue-581	89	58	missions	mission	NOUN
issue-581	89	59	de	de	X
issue-581	89	60	la	la	PROPN
issue-581	89	61	douane	douane	PROPN
issue-581	89	62	française	française	PROPN
issue-581	89	63	)	)	PUNCT
issue-581	89	64	.	.	PUNCT
issue-581	90	1	in	in	ADP
issue-581	90	2	the	the	DET
issue-581	90	3	republic	republic	NOUN
issue-581	90	4	of	of	ADP
issue-581	90	5	latvia	latvia	PROPN
issue-581	90	6	,	,	PUNCT
issue-581	90	7	fiscal	fiscal	ADJ
issue-581	90	8	authorities	authority	NOUN
issue-581	90	9	are	be	AUX
issue-581	90	10	represented	represent	VERB
issue-581	90	11	by	by	ADP
issue-581	90	12	the	the	DET
issue-581	90	13	state	state	PROPN
issue-581	90	14	revenue	revenue	NOUN
issue-581	90	15	service	service	NOUN
issue-581	90	16	,	,	PUNCT
issue-581	90	17	formed	form	VERB
issue-581	90	18	by	by	ADP
issue-581	90	19	merging	merge	VERB
issue-581	90	20	the	the	DET
issue-581	90	21	state	state	NOUN
issue-581	90	22	financial	financial	ADJ
issue-581	90	23	inspection	inspection	NOUN
issue-581	90	24	and	and	CCONJ
issue-581	90	25	the	the	DET
issue-581	90	26	customs	customs	PROPN
issue-581	90	27	department	department	NOUN
issue-581	90	28	.	.	PUNCT
issue-581	91	1	it	it	PRON
issue-581	91	2	is	be	AUX
issue-581	91	3	a	a	DET
issue-581	91	4	public	public	ADJ
issue-581	91	5	authority	authority	NOUN
issue-581	91	6	directly	directly	ADV
issue-581	91	7	subordinate	subordinate	ADJ
issue-581	91	8	to	to	ADP
issue-581	91	9	the	the	DET
issue-581	91	10	minister	minister	NOUN
issue-581	91	11	of	of	ADP
issue-581	91	12	finance	finance	PROPN
issue-581	91	13	.	.	PUNCT
issue-581	92	1	the	the	DET
issue-581	92	2	state	state	PROPN
issue-581	92	3	revenue	revenue	NOUN
issue-581	92	4	service	service	NOUN
issue-581	92	5	of	of	ADP
issue-581	92	6	latvia	latvia	PROPN
issue-581	92	7	is	be	AUX
issue-581	92	8	responsible	responsible	ADJ
issue-581	92	9	for	for	ADP
issue-581	92	10	the	the	DET
issue-581	92	11	accounting	accounting	NOUN
issue-581	92	12	of	of	ADP
issue-581	92	13	tax	tax	NOUN
issue-581	92	14	payments	payment	NOUN
issue-581	92	15	and	and	CCONJ
issue-581	92	16	taxpayers	taxpayer	NOUN
issue-581	92	17	,	,	PUNCT
issue-581	92	18	administering	administer	VERB
issue-581	92	19	state	state	NOUN
issue-581	92	20	taxes	taxis	NOUN
issue-581	92	21	,	,	PUNCT
issue-581	92	22	levies	levy	NOUN
issue-581	92	23	and	and	CCONJ
issue-581	92	24	other	other	ADJ
issue-581	92	25	obligatory	obligatory	ADJ
issue-581	92	26	payments	payment	NOUN
issue-581	92	27	in	in	ADP
issue-581	92	28	latvia	latvia	PROPN
issue-581	92	29	,	,	PUNCT
issue-581	92	30	as	as	ADV
issue-581	92	31	well	well	ADV
issue-581	92	32	as	as	ADP
issue-581	92	33	administering	administer	VERB
issue-581	92	34	taxes	taxis	NOUN
issue-581	92	35	,	,	PUNCT
issue-581	92	36	levies	levy	NOUN
issue-581	92	37	and	and	CCONJ
issue-581	92	38	other	other	ADJ
issue-581	92	39	mandatory	mandatory	ADJ
issue-581	92	40	payments	payment	NOUN
issue-581	92	41	to	to	ADP
issue-581	92	42	the	the	DET
issue-581	92	43	eu	eu	PROPN
issue-581	92	44	budget	budget	NOUN
issue-581	92	45	and	and	CCONJ
issue-581	92	46	implementing	implement	VERB
issue-581	92	47	customs	custom	NOUN
issue-581	92	48	policy	policy	NOUN
issue-581	92	49	(	(	PUNCT
issue-581	92	50	on	on	ADP
issue-581	92	51	state	state	NOUN
issue-581	92	52	revenue	revenue	NOUN
issue-581	92	53	service	service	NOUN
issue-581	92	54	)	)	PUNCT
issue-581	92	55	.	.	PUNCT
issue-581	93	1	the	the	DET
issue-581	93	2	srs	srs	PROPN
issue-581	93	3	of	of	ADP
issue-581	93	4	latvia	latvia	PROPN
issue-581	93	5	is	be	AUX
issue-581	93	6	one	one	NUM
issue-581	93	7	-	-	PUNCT
issue-581	93	8	levelled	level	VERB
issue-581	93	9	organization	organization	NOUN
issue-581	93	10	.	.	PUNCT
issue-581	94	1	it	it	PRON
issue-581	94	2	is	be	AUX
issue-581	94	3	represented	represent	VERB
issue-581	94	4	by	by	ADP
issue-581	94	5	the	the	DET
issue-581	94	6	central	central	ADJ
issue-581	94	7	apparatus	apparatus	NOUN
issue-581	94	8	,	,	PUNCT
issue-581	94	9	the	the	DET
issue-581	94	10	state	state	NOUN
issue-581	94	11	revenue	revenue	NOUN
issue-581	94	12	service	service	NOUN
issue-581	94	13	and	and	CCONJ
issue-581	94	14	the	the	DET
issue-581	94	15	central	central	ADJ
issue-581	94	16	customer	customer	NOUN
issue-581	94	17	service	service	NOUN
issue-581	94	18	and	and	CCONJ
issue-581	94	19	customs	customs	PROPN
issue-581	94	20	control	control	NOUN
issue-581	94	21	points	point	NOUN
issue-581	94	22	.	.	PUNCT
issue-581	95	1	the	the	DET
issue-581	95	2	service	service	NOUN
issue-581	95	3	is	be	AUX
issue-581	95	4	headed	head	VERB
issue-581	95	5	by	by	ADP
issue-581	95	6	a	a	DET
issue-581	95	7	director	director	NOUN
issue-581	95	8	general	general	NOUN
issue-581	95	9	appointed	appoint	VERB
issue-581	95	10	by	by	ADP
issue-581	95	11	the	the	DET
issue-581	95	12	minister	minister	PROPN
issue-581	95	13	of	of	ADP
issue-581	95	14	finance	finance	NOUN
issue-581	95	15	for	for	ADP
issue-581	95	16	a	a	DET
issue-581	95	17	term	term	NOUN
issue-581	95	18	of	of	ADP
issue-581	95	19	five	five	NUM
issue-581	95	20	years	year	NOUN
issue-581	95	21	.	.	PUNCT
issue-581	96	1	the	the	DET
issue-581	96	2	srs	srs	PROPN
issue-581	96	3	structure	structure	NOUN
issue-581	96	4	has	have	VERB
issue-581	96	5	various	various	ADJ
issue-581	96	6	departments	department	NOUN
issue-581	96	7	,	,	PUNCT
issue-581	96	8	including	include	VERB
issue-581	96	9	finance	finance	NOUN
issue-581	96	10	department	department	NOUN
issue-581	96	11	,	,	PUNCT
issue-581	96	12	financial	financial	ADJ
issue-581	96	13	police	police	NOUN
issue-581	96	14	department	department	PROPN
issue-581	96	15	,	,	PUNCT
issue-581	96	16	national	national	PROPN
issue-581	96	17	customs	customs	PROPN
issue-581	96	18	board	board	PROPN
issue-581	96	19	,	,	PUNCT
issue-581	96	20	customs	customs	PROPN
issue-581	96	21	police	police	PROPN
issue-581	96	22	department	department	NOUN
issue-581	96	23	,	,	PUNCT
issue-581	96	24	tax	tax	NOUN
issue-581	96	25	control	control	PROPN
issue-581	96	26	department	department	PROPN
issue-581	96	27	,	,	PUNCT
issue-581	96	28	national	national	PROPN
issue-581	96	29	tax	tax	PROPN
issue-581	96	30	board	board	PROPN
issue-581	96	31	,	,	PUNCT
issue-581	96	32	department	department	NOUN
issue-581	96	33	of	of	ADP
issue-581	96	34	legal	legal	ADJ
issue-581	96	35	consultant	consultant	NOUN
issue-581	96	36	,	,	PUNCT
issue-581	96	37	etc	etc	X
issue-581	96	38	.	.	X
issue-581	97	1	(	(	PUNCT
issue-581	97	2	on	on	ADP
issue-581	97	3	state	state	NOUN
issue-581	97	4	revenue	revenue	NOUN
issue-581	97	5	service	service	NOUN
issue-581	97	6	;	;	PUNCT
issue-581	97	7	oliinyk	oliinyk	ADJ
issue-581	97	8	,	,	PUNCT
issue-581	97	9	muliavka	muliavka	NOUN
issue-581	97	10	,	,	PUNCT
issue-581	97	11	2016	2016	NUM
issue-581	97	12	)	)	PUNCT
issue-581	97	13	.	.	PUNCT
issue-581	98	1	a	a	DET
issue-581	98	2	characteristic	characteristic	ADJ
issue-581	98	3	feature	feature	NOUN
issue-581	98	4	of	of	ADP
issue-581	98	5	the	the	DET
issue-581	98	6	fiscal	fiscal	ADJ
issue-581	98	7	authorities	authority	NOUN
issue-581	98	8	of	of	ADP
issue-581	98	9	latvia	latvia	PROPN
issue-581	98	10	is	be	AUX
issue-581	98	11	the	the	DET
issue-581	98	12	use	use	NOUN
issue-581	98	13	of	of	ADP
issue-581	98	14	the	the	DET
issue-581	98	15	newest	new	ADJ
issue-581	98	16	methods	method	NOUN
issue-581	98	17	of	of	ADP
issue-581	98	18	management	management	NOUN
issue-581	98	19	in	in	ADP
issue-581	98	20	their	their	PRON
issue-581	98	21	work	work	NOUN
issue-581	98	22	.	.	PUNCT
issue-581	99	1	in	in	ADP
issue-581	99	2	particular	particular	ADJ
issue-581	99	3	,	,	PUNCT
issue-581	99	4	these	these	PRON
issue-581	99	5	include	include	VERB
issue-581	99	6	the	the	DET
issue-581	99	7	sectoral	sectoral	ADJ
issue-581	99	8	approach	approach	NOUN
issue-581	99	9	to	to	ADP
issue-581	99	10	tax	tax	NOUN
issue-581	99	11	administration	administration	NOUN
issue-581	99	12	,	,	PUNCT
issue-581	99	13	focused	focus	VERB
issue-581	99	14	on	on	ADP
issue-581	99	15	specific	specific	ADJ
issue-581	99	16	sectors	sector	NOUN
issue-581	99	17	of	of	ADP
issue-581	99	18	risk	risk	NOUN
issue-581	99	19	.	.	PUNCT
issue-581	100	1	this	this	PRON
issue-581	100	2	means	mean	VERB
issue-581	100	3	that	that	SCONJ
issue-581	100	4	in	in	ADP
issue-581	100	5	case	case	NOUN
issue-581	100	6	of	of	ADP
issue-581	100	7	identification	identification	NOUN
issue-581	100	8	of	of	ADP
issue-581	100	9	possible	possible	ADJ
issue-581	100	10	non	non	ADJ
issue-581	100	11	-	-	NOUN
issue-581	100	12	fulfilment	fulfilment	NOUN
issue-581	100	13	of	of	ADP
issue-581	100	14	tax	tax	NOUN
issue-581	100	15	responsibilities	responsibility	NOUN
issue-581	100	16	,	,	PUNCT
issue-581	100	17	primarily	primarily	ADV
issue-581	100	18	preventive	preventive	ADJ
issue-581	100	19	measures	measure	NOUN
issue-581	100	20	of	of	ADP
issue-581	100	21	tax	tax	NOUN
issue-581	100	22	administration	administration	NOUN
issue-581	100	23	are	be	AUX
issue-581	100	24	applied	apply	VERB
issue-581	100	25	to	to	ADP
issue-581	100	26	taxpayers	taxpayer	NOUN
issue-581	100	27	of	of	ADP
issue-581	100	28	this	this	DET
issue-581	100	29	specific	specific	ADJ
issue-581	100	30	economic	economic	ADJ
issue-581	100	31	sector	sector	NOUN
issue-581	100	32	in	in	ADP
issue-581	100	33	order	order	NOUN
issue-581	100	34	to	to	PART
issue-581	100	35	ensure	ensure	VERB
issue-581	100	36	that	that	SCONJ
issue-581	100	37	their	their	PRON
issue-581	100	38	tax	tax	NOUN
issue-581	100	39	responsibilities	responsibility	NOUN
issue-581	100	40	will	will	AUX
issue-581	100	41	be	be	AUX
issue-581	100	42	fulfilled	fulfil	VERB
issue-581	100	43	over	over	ADP
issue-581	100	44	time	time	NOUN
issue-581	100	45	.	.	PUNCT
issue-581	101	1	only	only	ADV
issue-581	101	2	in	in	ADP
issue-581	101	3	case	case	NOUN
issue-581	101	4	of	of	ADP
issue-581	101	5	failure	failure	NOUN
issue-581	101	6	to	to	PART
issue-581	101	7	achieve	achieve	VERB
issue-581	101	8	the	the	DET
issue-581	101	9	strategic	strategic	ADJ
issue-581	101	10	result	result	NOUN
issue-581	101	11	,	,	PUNCT
issue-581	101	12	fiscal	fiscal	ADJ
issue-581	101	13	authorities	authority	NOUN
issue-581	101	14	use	use	VERB
issue-581	101	15	tax	tax	NOUN
issue-581	101	16	control	control	NOUN
issue-581	101	17	(	(	PUNCT
issue-581	101	18	oliinyk	oliinyk	ADJ
issue-581	101	19	,	,	PUNCT
issue-581	101	20	muliavka	muliavka	NOUN
issue-581	101	21	,	,	PUNCT
issue-581	101	22	2016	2016	NUM
issue-581	101	23	)	)	PUNCT
issue-581	101	24	.	.	PUNCT
issue-581	102	1	the	the	DET
issue-581	102	2	foreign	foreign	ADJ
issue-581	102	3	experience	experience	NOUN
issue-581	102	4	of	of	ADP
issue-581	102	5	the	the	DET
issue-581	102	6	fiscal	fiscal	ADJ
issue-581	102	7	organization	organization	NOUN
issue-581	102	8	in	in	ADP
issue-581	102	9	the	the	DET
issue-581	102	10	italian	italian	ADJ
issue-581	102	11	republic	republic	NOUN
issue-581	102	12	should	should	AUX
issue-581	102	13	be	be	AUX
issue-581	102	14	analysed	analyse	VERB
issue-581	102	15	,	,	PUNCT
issue-581	102	16	though	though	SCONJ
issue-581	102	17	the	the	DET
issue-581	102	18	system	system	NOUN
issue-581	102	19	of	of	ADP
issue-581	102	20	these	these	DET
issue-581	102	21	bodies	body	NOUN
issue-581	102	22	is	be	AUX
issue-581	102	23	rather	rather	ADV
issue-581	102	24	cumbersome	cumbersome	ADJ
issue-581	102	25	and	and	CCONJ
issue-581	102	26	ramified	ramified	ADJ
issue-581	102	27	.	.	PUNCT
issue-581	103	1	o.	o.	PROPN
issue-581	103	2	m.	m.	NOUN
issue-581	103	3	iliushyk	iliushyk	PROPN
issue-581	103	4	,	,	PUNCT
issue-581	103	5	m.	m.	NOUN
issue-581	103	6	o.	o.	NOUN
issue-581	103	7	pishchanska	pishchanska	PROPN
issue-581	103	8	and	and	CCONJ
issue-581	103	9	m.	m.	NOUN
issue-581	103	10	khainttsen	khainttsen	PROPN
issue-581	103	11	argue	argue	VERB
issue-581	103	12	that	that	SCONJ
issue-581	103	13	the	the	DET
issue-581	103	14	experience	experience	NOUN
issue-581	103	15	of	of	ADP
issue-581	103	16	italy	italy	PROPN
issue-581	103	17	is	be	AUX
issue-581	103	18	interesting	interesting	ADJ
issue-581	103	19	,	,	PUNCT
issue-581	103	20	because	because	SCONJ
issue-581	103	21	the	the	DET
issue-581	103	22	administration	administration	NOUN
issue-581	103	23	of	of	ADP
issue-581	103	24	taxes	taxis	NOUN
issue-581	103	25	is	be	AUX
issue-581	103	26	engaged	engage	VERB
issue-581	103	27	in	in	ADP
issue-581	103	28	three	three	NUM
issue-581	103	29	independent	independent	ADJ
issue-581	103	30	executive	executive	ADJ
issue-581	103	31	authorities	authority	NOUN
issue-581	103	32	,	,	PUNCT
issue-581	103	33	such	such	ADJ
issue-581	103	34	as	as	ADP
issue-581	103	35	:	:	PUNCT
issue-581	103	36	first	first	ADV
issue-581	103	37	,	,	PUNCT
issue-581	103	38	the	the	DET
issue-581	103	39	tax	tax	NOUN
issue-581	103	40	authorities	authority	NOUN
issue-581	103	41	themselves	themselves	PRON
issue-581	103	42	(	(	PUNCT
issue-581	103	43	agenzia	agenzia	PROPN
issue-581	103	44	delle	delle	NOUN
issue-581	103	45	entrate	entrate	PROPN
issue-581	103	46	)	)	PUNCT
issue-581	103	47	;	;	PUNCT
issue-581	103	48	second	second	X
issue-581	103	49	,	,	PUNCT
issue-581	103	50	the	the	DET
issue-581	103	51	customs	custom	NOUN
issue-581	103	52	authorities	authority	NOUN
issue-581	103	53	(	(	PUNCT
issue-581	103	54	agenzia	agenzia	NOUN
issue-581	103	55	delle	delle	NOUN
issue-581	103	56	dogane	dogane	NOUN
issue-581	103	57	)	)	PUNCT
issue-581	103	58	responsible	responsible	ADJ
issue-581	103	59	for	for	ADP
issue-581	103	60	customs	custom	NOUN
issue-581	103	61	duties	duty	NOUN
issue-581	103	62	,	,	PUNCT
issue-581	103	63	as	as	ADV
issue-581	103	64	well	well	ADV
issue-581	103	65	as	as	ADP
issue-581	103	66	excise	excise	NOUN
issue-581	103	67	duties	duty	NOUN
issue-581	103	68	and	and	CCONJ
issue-581	103	69	vat	vat	NOUN
issue-581	103	70	paid	pay	VERB
issue-581	103	71	for	for	ADP
issue-581	103	72	the	the	DET
issue-581	103	73	import	import	NOUN
issue-581	103	74	of	of	ADP
issue-581	103	75	goods	good	NOUN
issue-581	103	76	and	and	CCONJ
issue-581	103	77	services	service	NOUN
issue-581	103	78	;	;	PUNCT
issue-581	103	79	third	third	ADV
issue-581	103	80	,	,	PUNCT
issue-581	103	81	the	the	DET
issue-581	103	82	agency	agency	NOUN
issue-581	103	83	responsible	responsible	ADJ
issue-581	103	84	for	for	ADP
issue-581	103	85	real	real	ADJ
issue-581	103	86	estate	estate	NOUN
issue-581	103	87	and	and	CCONJ
issue-581	103	88	cadastral	cadastral	ADJ
issue-581	103	89	accounts	account	NOUN
issue-581	103	90	(	(	PUNCT
issue-581	103	91	agenzia	agenzia	PROPN
issue-581	103	92	del	del	PROPN
issue-581	103	93	territorio	territorio	PROPN
issue-581	103	94	)	)	PUNCT
issue-581	103	95	;	;	PUNCT
issue-581	103	96	in	in	ADP
issue-581	103	97	addition	addition	NOUN
issue-581	103	98	,	,	PUNCT
issue-581	103	99	some	some	DET
issue-581	103	100	functions	function	NOUN
issue-581	103	101	of	of	ADP
issue-581	103	102	tax	tax	NOUN
issue-581	103	103	administration	administration	NOUN
issue-581	103	104	are	be	AUX
issue-581	103	105	transferred	transfer	VERB
issue-581	103	106	to	to	ADP
issue-581	103	107	other	other	ADJ
issue-581	103	108	bodies	body	NOUN
issue-581	103	109	and	and	CCONJ
issue-581	103	110	organizations	organization	NOUN
issue-581	103	111	.	.	PUNCT
issue-581	104	1	for	for	ADP
issue-581	104	2	example	example	NOUN
issue-581	104	3	,	,	PUNCT
issue-581	104	4	state	state	NOUN
issue-581	104	5	organizations	organization	NOUN
issue-581	104	6	(	(	PUNCT
issue-581	104	7	such	such	ADJ
issue-581	104	8	as	as	ADP
issue-581	104	9	equitalia	equitalia	PROPN
issue-581	104	10	spa	spa	NOUN
issue-581	104	11	)	)	PUNCT
issue-581	104	12	are	be	AUX
issue-581	104	13	responsible	responsible	ADJ
issue-581	104	14	baltic	baltic	ADJ
issue-581	104	15	journal	journal	NOUN
issue-581	104	16	of	of	ADP
issue-581	104	17	economic	economic	ADJ
issue-581	104	18	studies	study	NOUN
issue-581	104	19	361	361	NUM
issue-581	104	20	vol	vol	NOUN
issue-581	104	21	.	.	PROPN
issue-581	105	1	4	4	NUM
issue-581	105	2	,	,	PUNCT
issue-581	105	3	no	no	INTJ
issue-581	105	4	.	.	NOUN
issue-581	105	5	5	5	NUM
issue-581	105	6	,	,	PUNCT
issue-581	105	7	2018	2018	NUM
issue-581	105	8	for	for	ADP
issue-581	105	9	enforcement	enforcement	NOUN
issue-581	105	10	of	of	ADP
issue-581	105	11	paying	pay	VERB
issue-581	105	12	legally	legally	ADV
issue-581	105	13	imposed	impose	VERB
issue-581	105	14	taxes	taxis	NOUN
issue-581	105	15	,	,	PUNCT
issue-581	105	16	the	the	DET
issue-581	105	17	special	special	ADJ
issue-581	105	18	tax	tax	NOUN
issue-581	105	19	police	police	NOUN
issue-581	105	20	(	(	PUNCT
issue-581	105	21	guardia	guardia	PROPN
issue-581	105	22	di	di	X
issue-581	105	23	finanza	finanza	PROPN
issue-581	105	24	)	)	PUNCT
issue-581	105	25	bears	bear	VERB
issue-581	105	26	down	down	ADP
issue-581	105	27	on	on	ADP
issue-581	105	28	avoidance	avoidance	NOUN
issue-581	105	29	and	and	CCONJ
issue-581	105	30	evasion	evasion	NOUN
issue-581	105	31	(	(	PUNCT
issue-581	105	32	khainttsen	khainttsen	PROPN
issue-581	105	33	,	,	PUNCT
issue-581	105	34	2010	2010	NUM
issue-581	105	35	;	;	PUNCT
issue-581	105	36	iliushyk	iliushyk	NOUN
issue-581	105	37	,	,	PUNCT
issue-581	105	38	pishchanska	pishchanska	NOUN
issue-581	105	39	,	,	PUNCT
issue-581	105	40	2018	2018	NUM
issue-581	105	41	)	)	PUNCT
issue-581	105	42	.	.	PUNCT
issue-581	106	1	furthermore	furthermore	ADV
issue-581	106	2	,	,	PUNCT
issue-581	106	3	in	in	ADP
issue-581	106	4	analysing	analyse	VERB
issue-581	106	5	the	the	DET
issue-581	106	6	organizational	organizational	ADJ
issue-581	106	7	aspects	aspect	NOUN
issue-581	106	8	of	of	ADP
issue-581	106	9	foreign	foreign	ADJ
issue-581	106	10	fiscal	fiscal	ADJ
issue-581	106	11	authorities	authority	NOUN
issue-581	106	12	,	,	PUNCT
issue-581	106	13	the	the	DET
issue-581	106	14	specificities	specificity	NOUN
issue-581	106	15	of	of	ADP
issue-581	106	16	the	the	DET
issue-581	106	17	structure	structure	NOUN
issue-581	106	18	of	of	ADP
issue-581	106	19	similar	similar	ADJ
issue-581	106	20	departments	department	NOUN
issue-581	106	21	of	of	ADP
issue-581	106	22	not	not	PART
issue-581	106	23	only	only	ADV
issue-581	106	24	western	western	ADJ
issue-581	106	25	and	and	CCONJ
issue-581	106	26	european	european	ADJ
issue-581	106	27	countries	country	NOUN
issue-581	106	28	but	but	CCONJ
issue-581	106	29	also	also	ADV
issue-581	106	30	of	of	ADP
issue-581	106	31	the	the	DET
issue-581	106	32	post	post	ADJ
issue-581	106	33	-	-	ADJ
issue-581	106	34	soviet	soviet	ADJ
issue-581	106	35	states	state	NOUN
issue-581	106	36	should	should	AUX
issue-581	106	37	be	be	AUX
issue-581	106	38	considered	consider	VERB
issue-581	106	39	because	because	SCONJ
issue-581	106	40	their	their	PRON
issue-581	106	41	legal	legal	ADJ
issue-581	106	42	systems	system	NOUN
issue-581	106	43	have	have	VERB
issue-581	106	44	many	many	ADJ
issue-581	106	45	common	common	ADJ
issue-581	106	46	features	feature	NOUN
issue-581	106	47	with	with	ADP
issue-581	106	48	the	the	DET
issue-581	106	49	national	national	ADJ
issue-581	106	50	one	one	NUM
issue-581	106	51	.	.	PUNCT
issue-581	107	1	for	for	ADP
issue-581	107	2	example	example	NOUN
issue-581	107	3	,	,	PUNCT
issue-581	107	4	the	the	DET
issue-581	107	5	fiscal	fiscal	ADJ
issue-581	107	6	system	system	NOUN
issue-581	107	7	of	of	ADP
issue-581	107	8	one	one	NUM
issue-581	107	9	of	of	ADP
issue-581	107	10	ukraine	ukraine	NOUN
issue-581	107	11	’s	’s	PART
issue-581	107	12	closest	close	ADJ
issue-581	107	13	neighbour	neighbour	NOUN
issue-581	107	14	,	,	PUNCT
issue-581	107	15	the	the	DET
issue-581	107	16	republic	republic	NOUN
issue-581	107	17	of	of	ADP
issue-581	107	18	belarus	belarus	PROPN
issue-581	107	19	,	,	PUNCT
issue-581	107	20	is	be	AUX
issue-581	107	21	represented	represent	VERB
issue-581	107	22	by	by	ADP
issue-581	107	23	two	two	NUM
issue-581	107	24	separate	separate	ADJ
issue-581	107	25	authorities	authority	NOUN
issue-581	107	26	.	.	PUNCT
issue-581	108	1	for	for	ADP
issue-581	108	2	example	example	NOUN
issue-581	108	3	,	,	PUNCT
issue-581	108	4	the	the	DET
issue-581	108	5	ministry	ministry	NOUN
issue-581	108	6	of	of	ADP
issue-581	108	7	taxes	taxis	NOUN
issue-581	108	8	and	and	CCONJ
issue-581	108	9	duties	duty	NOUN
issue-581	108	10	is	be	AUX
issue-581	108	11	the	the	DET
issue-581	108	12	central	central	ADJ
issue-581	108	13	body	body	NOUN
issue-581	108	14	of	of	ADP
issue-581	108	15	the	the	DET
issue-581	108	16	state	state	NOUN
issue-581	108	17	administration	administration	NOUN
issue-581	108	18	,	,	PUNCT
issue-581	108	19	authorized	authorize	VERB
issue-581	108	20	:	:	PUNCT
issue-581	108	21	to	to	PART
issue-581	108	22	carry	carry	VERB
issue-581	108	23	out	out	ADP
issue-581	108	24	the	the	DET
issue-581	108	25	state	state	NOUN
issue-581	108	26	policy	policy	NOUN
issue-581	108	27	and	and	CCONJ
issue-581	108	28	to	to	PART
issue-581	108	29	regulate	regulate	VERB
issue-581	108	30	and	and	CCONJ
issue-581	108	31	manage	manage	VERB
issue-581	108	32	taxation	taxation	NOUN
issue-581	108	33	;	;	PUNCT
issue-581	108	34	to	to	PART
issue-581	108	35	exercise	exercise	VERB
issue-581	108	36	within	within	ADP
issue-581	108	37	its	its	PRON
issue-581	108	38	competence	competence	NOUN
issue-581	108	39	state	state	NOUN
issue-581	108	40	regulation	regulation	NOUN
issue-581	108	41	to	to	PART
issue-581	108	42	ensure	ensure	VERB
issue-581	108	43	compliance	compliance	NOUN
issue-581	108	44	with	with	ADP
issue-581	108	45	legislation	legislation	NOUN
issue-581	108	46	on	on	ADP
issue-581	108	47	the	the	DET
issue-581	108	48	production	production	NOUN
issue-581	108	49	and	and	CCONJ
issue-581	108	50	circulation	circulation	NOUN
issue-581	108	51	of	of	ADP
issue-581	108	52	alcoholic	alcoholic	ADJ
issue-581	108	53	,	,	PUNCT
issue-581	108	54	inedible	inedible	ADJ
issue-581	108	55	alcohol	alcohol	NOUN
issue-581	108	56	-	-	PUNCT
issue-581	108	57	containing	contain	VERB
issue-581	108	58	products	product	NOUN
issue-581	108	59	,	,	PUNCT
issue-581	108	60	inedible	inedible	ADJ
issue-581	108	61	ethyl	ethyl	NOUN
issue-581	108	62	alcohol	alcohol	NOUN
issue-581	108	63	and	and	CCONJ
issue-581	108	64	tobacco	tobacco	NOUN
issue-581	108	65	products	product	NOUN
issue-581	108	66	,	,	PUNCT
issue-581	108	67	circulation	circulation	NOUN
issue-581	108	68	of	of	ADP
issue-581	108	69	tobacco	tobacco	NOUN
issue-581	108	70	raw	raw	ADJ
issue-581	108	71	materials	material	NOUN
issue-581	108	72	;	;	PUNCT
issue-581	108	73	to	to	PART
issue-581	108	74	implement	implement	VERB
issue-581	108	75	state	state	NOUN
issue-581	108	76	policy	policy	NOUN
issue-581	108	77	in	in	ADP
issue-581	108	78	gambling	gambling	NOUN
issue-581	108	79	,	,	PUNCT
issue-581	108	80	including	include	VERB
issue-581	108	81	licensing	license	VERB
issue-581	108	82	such	such	ADJ
issue-581	108	83	activities	activity	NOUN
issue-581	108	84	,	,	PUNCT
issue-581	108	85	as	as	ADV
issue-581	108	86	well	well	ADV
issue-581	108	87	as	as	ADP
issue-581	108	88	coordinating	coordinate	VERB
issue-581	108	89	the	the	DET
issue-581	108	90	republican	republican	ADJ
issue-581	108	91	bodies	body	NOUN
issue-581	108	92	of	of	ADP
issue-581	108	93	state	state	NOUN
issue-581	108	94	administration	administration	NOUN
issue-581	108	95	,	,	PUNCT
issue-581	108	96	local	local	ADJ
issue-581	108	97	executive	executive	NOUN
issue-581	108	98	and	and	CCONJ
issue-581	108	99	regulatory	regulatory	ADJ
issue-581	108	100	bodies	body	NOUN
issue-581	108	101	in	in	ADP
issue-581	108	102	gambling	gambling	NOUN
issue-581	108	103	(	(	PUNCT
issue-581	108	104	o	o	NOUN
issue-581	108	105	ministerstve	ministerstve	NOUN
issue-581	108	106	;	;	PUNCT
issue-581	109	1	polozhenie	polozhenie	PROPN
issue-581	109	2	o	o	PROPN
issue-581	109	3	ministerstve	ministerstve	PROPN
issue-581	109	4	po	po	INTJ
issue-581	109	5	nalogam	nalogam	PRON
issue-581	110	1	i	i	PRON
issue-581	110	2	sboram	sboram	VERB
issue-581	110	3	respubliki	respubliki	ADJ
issue-581	110	4	belarus	belarus	PROPN
issue-581	110	5	)	)	PUNCT
issue-581	110	6	.	.	PUNCT
issue-581	111	1	the	the	DET
issue-581	111	2	ministry	ministry	NOUN
issue-581	111	3	has	have	VERB
issue-581	111	4	diverse	diverse	ADJ
issue-581	111	5	responsibilities	responsibility	NOUN
issue-581	111	6	.	.	PUNCT
issue-581	112	1	for	for	ADP
issue-581	112	2	example	example	NOUN
issue-581	112	3	,	,	PUNCT
issue-581	112	4	according	accord	VERB
issue-581	112	5	to	to	ADP
issue-581	112	6	the	the	DET
issue-581	112	7	legislation	legislation	NOUN
issue-581	112	8	of	of	ADP
issue-581	112	9	the	the	DET
issue-581	112	10	republic	republic	NOUN
issue-581	112	11	of	of	ADP
issue-581	112	12	belarus	belarus	PROPN
issue-581	112	13	,	,	PUNCT
issue-581	112	14	the	the	DET
issue-581	112	15	main	main	ADJ
issue-581	112	16	objectives	objective	NOUN
issue-581	112	17	of	of	ADP
issue-581	112	18	this	this	DET
issue-581	112	19	organization	organization	NOUN
issue-581	112	20	are	be	AUX
issue-581	112	21	:	:	PUNCT
issue-581	112	22	to	to	PART
issue-581	112	23	ensure	ensure	VERB
issue-581	112	24	,	,	PUNCT
issue-581	112	25	within	within	ADP
issue-581	112	26	the	the	DET
issue-581	112	27	limits	limit	NOUN
issue-581	112	28	of	of	ADP
issue-581	112	29	the	the	DET
issue-581	112	30	competence	competence	NOUN
issue-581	112	31	,	,	PUNCT
issue-581	112	32	compliance	compliance	NOUN
issue-581	112	33	with	with	ADP
issue-581	112	34	the	the	DET
issue-581	112	35	tax	tax	NOUN
issue-581	112	36	legislation	legislation	NOUN
issue-581	112	37	,	,	PUNCT
issue-581	112	38	as	as	ADV
issue-581	112	39	well	well	ADV
issue-581	112	40	as	as	ADP
issue-581	112	41	economic	economic	ADJ
issue-581	112	42	activity	activity	NOUN
issue-581	112	43	and	and	CCONJ
issue-581	112	44	licensing	licensing	NOUN
issue-581	112	45	legislation	legislation	NOUN
issue-581	112	46	,	,	PUNCT
issue-581	112	47	etc	etc	X
issue-581	112	48	.	.	X
issue-581	112	49	;	;	PUNCT
issue-581	112	50	accounting	account	VERB
issue-581	112	51	for	for	ADP
issue-581	112	52	total	total	ADJ
issue-581	112	53	taxes	taxis	NOUN
issue-581	112	54	and	and	CCONJ
issue-581	112	55	other	other	ADJ
issue-581	112	56	obligatory	obligatory	ADJ
issue-581	112	57	payments	payment	NOUN
issue-581	112	58	due	due	ADJ
issue-581	112	59	and	and	CCONJ
issue-581	112	60	actually	actually	ADV
issue-581	112	61	paid	pay	VERB
issue-581	112	62	;	;	PUNCT
issue-581	112	63	to	to	PART
issue-581	112	64	develop	develop	VERB
issue-581	112	65	proposals	proposal	NOUN
issue-581	112	66	on	on	ADP
issue-581	112	67	tax	tax	NOUN
issue-581	112	68	regulation	regulation	NOUN
issue-581	112	69	and	and	CCONJ
issue-581	112	70	management	management	NOUN
issue-581	112	71	;	;	PUNCT
issue-581	112	72	to	to	PART
issue-581	112	73	implement	implement	VERB
issue-581	112	74	currency	currency	NOUN
issue-581	112	75	control	control	NOUN
issue-581	112	76	;	;	PUNCT
issue-581	112	77	to	to	PART
issue-581	112	78	organize	organize	VERB
issue-581	112	79	tax	tax	NOUN
issue-581	112	80	inspections	inspection	NOUN
issue-581	112	81	,	,	PUNCT
issue-581	112	82	etc	etc	X
issue-581	112	83	.	.	X
issue-581	113	1	(	(	PUNCT
issue-581	113	2	o	o	PROPN
issue-581	113	3	ministerstve	ministerstve	NOUN
issue-581	113	4	;	;	PUNCT
issue-581	113	5	polozhenie	polozhenie	PROPN
issue-581	113	6	o	o	PROPN
issue-581	113	7	ministerstve	ministerstve	PROPN
issue-581	113	8	po	po	INTJ
issue-581	114	1	nalogam	nalogam	PRON
issue-581	115	1	i	i	PRON
issue-581	115	2	sboram	sboram	VERB
issue-581	115	3	respubliki	respubliki	ADJ
issue-581	115	4	belarus	belarus	PROPN
issue-581	115	5	)	)	PUNCT
issue-581	115	6	.	.	PUNCT
issue-581	116	1	in	in	ADP
issue-581	116	2	state	state	NOUN
issue-581	116	3	regulation	regulation	NOUN
issue-581	116	4	of	of	ADP
issue-581	116	5	customs	custom	NOUN
issue-581	116	6	affairs	affair	NOUN
issue-581	116	7	,	,	PUNCT
issue-581	116	8	in	in	ADP
issue-581	116	9	accordance	accordance	NOUN
issue-581	116	10	with	with	ADP
issue-581	116	11	the	the	DET
issue-581	116	12	legislation	legislation	NOUN
issue-581	116	13	of	of	ADP
issue-581	116	14	the	the	DET
issue-581	116	15	country	country	NOUN
issue-581	116	16	,	,	PUNCT
issue-581	116	17	the	the	DET
issue-581	116	18	state	state	NOUN
issue-581	116	19	customs	customs	PROPN
issue-581	116	20	committee	committee	PROPN
issue-581	116	21	of	of	ADP
issue-581	116	22	the	the	DET
issue-581	116	23	republic	republic	NOUN
issue-581	116	24	of	of	ADP
issue-581	116	25	belarus	belarus	PROPN
issue-581	116	26	is	be	AUX
issue-581	116	27	a	a	DET
issue-581	116	28	republican	republican	ADJ
issue-581	116	29	government	government	NOUN
issue-581	116	30	body	body	NOUN
issue-581	116	31	that	that	PRON
issue-581	116	32	implements	implement	VERB
issue-581	116	33	the	the	DET
issue-581	116	34	state	state	NOUN
issue-581	116	35	customs	custom	NOUN
issue-581	116	36	policy	policy	NOUN
issue-581	116	37	,	,	PUNCT
issue-581	116	38	as	as	ADV
issue-581	116	39	well	well	ADV
issue-581	116	40	as	as	ADP
issue-581	116	41	directly	directly	ADV
issue-581	116	42	administers	administer	VERB
issue-581	116	43	the	the	DET
issue-581	116	44	customs	custom	NOUN
issue-581	116	45	.	.	PUNCT
issue-581	117	1	the	the	DET
issue-581	117	2	committee	committee	NOUN
issue-581	117	3	is	be	AUX
issue-581	117	4	subordinate	subordinate	ADJ
issue-581	117	5	to	to	ADP
issue-581	117	6	the	the	DET
issue-581	117	7	council	council	NOUN
issue-581	117	8	of	of	ADP
issue-581	117	9	ministers	minister	NOUN
issue-581	117	10	of	of	ADP
issue-581	117	11	the	the	DET
issue-581	117	12	republic	republic	NOUN
issue-581	117	13	of	of	ADP
issue-581	117	14	belarus	belarus	PROPN
issue-581	117	15	,	,	PUNCT
issue-581	117	16	and	and	CCONJ
issue-581	117	17	on	on	ADP
issue-581	117	18	specific	specific	ADJ
issue-581	117	19	issues	issue	NOUN
issue-581	117	20	to	to	ADP
issue-581	117	21	the	the	DET
issue-581	117	22	president	president	NOUN
issue-581	117	23	of	of	ADP
issue-581	117	24	the	the	DET
issue-581	117	25	country	country	NOUN
issue-581	117	26	.	.	PUNCT
issue-581	118	1	the	the	DET
issue-581	118	2	main	main	ADJ
issue-581	118	3	responsibilities	responsibility	NOUN
issue-581	118	4	of	of	ADP
issue-581	118	5	the	the	DET
issue-581	118	6	committee	committee	NOUN
issue-581	118	7	are	be	AUX
issue-581	118	8	:	:	PUNCT
issue-581	118	9	to	to	PART
issue-581	118	10	carry	carry	VERB
issue-581	118	11	out	out	ADP
issue-581	118	12	the	the	DET
issue-581	118	13	state	state	NOUN
issue-581	118	14	customs	custom	NOUN
issue-581	118	15	policy	policy	NOUN
issue-581	118	16	,	,	PUNCT
issue-581	118	17	direct	direct	ADJ
issue-581	118	18	management	management	NOUN
issue-581	118	19	of	of	ADP
issue-581	118	20	the	the	DET
issue-581	118	21	customs	custom	NOUN
issue-581	118	22	and	and	CCONJ
issue-581	118	23	to	to	PART
issue-581	118	24	coordinate	coordinate	VERB
issue-581	118	25	other	other	ADJ
issue-581	118	26	state	state	NOUN
issue-581	118	27	bodies	body	NOUN
issue-581	118	28	and	and	CCONJ
issue-581	118	29	other	other	ADJ
issue-581	118	30	organizations	organization	NOUN
issue-581	118	31	in	in	ADP
issue-581	118	32	this	this	DET
issue-581	118	33	area	area	NOUN
issue-581	118	34	;	;	PUNCT
issue-581	118	35	to	to	PART
issue-581	118	36	ensure	ensure	VERB
issue-581	118	37	,	,	PUNCT
issue-581	118	38	within	within	ADP
issue-581	118	39	the	the	DET
issue-581	118	40	limits	limit	NOUN
issue-581	118	41	of	of	ADP
issue-581	118	42	its	its	PRON
issue-581	118	43	competence	competence	NOUN
issue-581	118	44	,	,	PUNCT
issue-581	118	45	economic	economic	ADJ
issue-581	118	46	security	security	NOUN
issue-581	118	47	of	of	ADP
issue-581	118	48	the	the	DET
issue-581	118	49	republic	republic	NOUN
issue-581	118	50	of	of	ADP
issue-581	118	51	belarus	belarus	PROPN
issue-581	118	52	,	,	PUNCT
issue-581	118	53	to	to	PART
issue-581	118	54	protect	protect	VERB
issue-581	118	55	its	its	PRON
issue-581	118	56	economic	economic	ADJ
issue-581	118	57	interests	interest	NOUN
issue-581	118	58	;	;	PUNCT
issue-581	118	59	to	to	PART
issue-581	118	60	develop	develop	VERB
issue-581	118	61	and	and	CCONJ
issue-581	118	62	apply	apply	VERB
issue-581	118	63	methods	method	NOUN
issue-581	118	64	and	and	CCONJ
issue-581	118	65	means	mean	VERB
issue-581	118	66	ensuring	ensure	VERB
issue-581	118	67	compliance	compliance	NOUN
issue-581	118	68	with	with	ADP
issue-581	118	69	customs	custom	NOUN
issue-581	118	70	legislation	legislation	NOUN
issue-581	118	71	;	;	PUNCT
issue-581	118	72	to	to	PART
issue-581	118	73	facilitate	facilitate	VERB
issue-581	118	74	the	the	DET
issue-581	118	75	acceleration	acceleration	NOUN
issue-581	118	76	of	of	ADP
issue-581	118	77	commodity	commodity	NOUN
issue-581	118	78	circulation	circulation	NOUN
issue-581	118	79	when	when	SCONJ
issue-581	118	80	importing	import	VERB
issue-581	118	81	goods	good	NOUN
issue-581	118	82	into	into	ADP
issue-581	118	83	the	the	DET
issue-581	118	84	republic	republic	NOUN
issue-581	118	85	of	of	ADP
issue-581	118	86	belarus	belarus	PROPN
issue-581	118	87	and	and	CCONJ
issue-581	118	88	exporting	export	VERB
issue-581	118	89	goods	good	NOUN
issue-581	118	90	from	from	ADP
issue-581	118	91	the	the	DET
issue-581	118	92	republic	republic	NOUN
issue-581	118	93	of	of	ADP
issue-581	118	94	belarus	belarus	PROPN
issue-581	118	95	through	through	ADP
issue-581	118	96	the	the	DET
issue-581	118	97	customs	custom	NOUN
issue-581	118	98	border	border	NOUN
issue-581	118	99	of	of	ADP
issue-581	118	100	the	the	DET
issue-581	118	101	eurasian	eurasian	ADJ
issue-581	118	102	economic	economic	PROPN
issue-581	118	103	union	union	NOUN
issue-581	118	104	in	in	ADP
issue-581	118	105	the	the	DET
issue-581	118	106	republic	republic	NOUN
issue-581	118	107	of	of	ADP
issue-581	118	108	belarus	belarus	PROPN
issue-581	118	109	;	;	PUNCT
issue-581	118	110	to	to	PART
issue-581	118	111	counteract	counteract	VERB
issue-581	118	112	smuggling	smuggling	NOUN
issue-581	118	113	and	and	CCONJ
issue-581	118	114	other	other	ADJ
issue-581	118	115	crimes	crime	NOUN
issue-581	118	116	,	,	PUNCT
issue-581	118	117	which	which	DET
issue-581	118	118	inquiries	inquiry	NOUN
issue-581	118	119	are	be	AUX
issue-581	118	120	within	within	ADP
issue-581	118	121	the	the	DET
issue-581	118	122	competence	competence	NOUN
issue-581	118	123	of	of	ADP
issue-581	118	124	the	the	DET
issue-581	118	125	customs	custom	NOUN
issue-581	118	126	authorities	authority	NOUN
issue-581	118	127	,	,	PUNCT
issue-581	118	128	administrative	administrative	ADJ
issue-581	118	129	offenses	offense	NOUN
issue-581	118	130	,	,	PUNCT
issue-581	118	131	which	which	PRON
issue-581	118	132	are	be	AUX
issue-581	118	133	the	the	DET
issue-581	118	134	subject	subject	NOUN
issue-581	118	135	of	of	ADP
issue-581	118	136	the	the	DET
issue-581	118	137	competence	competence	NOUN
issue-581	118	138	of	of	ADP
issue-581	118	139	the	the	DET
issue-581	118	140	customs	custom	NOUN
issue-581	118	141	authorities	authority	NOUN
issue-581	118	142	;	;	PUNCT
issue-581	118	143	to	to	PART
issue-581	118	144	ensure	ensure	VERB
issue-581	118	145	the	the	DET
issue-581	118	146	fulfilment	fulfilment	NOUN
issue-581	118	147	of	of	ADP
issue-581	118	148	the	the	DET
issue-581	118	149	international	international	ADJ
issue-581	118	150	obligations	obligation	NOUN
issue-581	118	151	of	of	ADP
issue-581	118	152	the	the	DET
issue-581	118	153	republic	republic	NOUN
issue-581	118	154	of	of	ADP
issue-581	118	155	belarus	belarus	PROPN
issue-581	118	156	relating	relate	VERB
issue-581	118	157	to	to	ADP
issue-581	118	158	customs	customs	NOUN
issue-581	118	159	matters	matter	NOUN
issue-581	118	160	(	(	PUNCT
issue-581	118	161	o	o	INTJ
issue-581	118	162	nekotorykh	nekotorykh	ADJ
issue-581	118	163	voprosakh	voprosakh	PROPN
issue-581	118	164	tamozhennykh	tamozhennykh	PROPN
issue-581	118	165	organov	organov	PROPN
issue-581	118	166	)	)	PUNCT
issue-581	118	167	.	.	PUNCT
issue-581	119	1	in	in	ADP
issue-581	119	2	the	the	DET
issue-581	119	3	republic	republic	NOUN
issue-581	119	4	of	of	ADP
issue-581	119	5	kazakhstan	kazakhstan	PROPN
issue-581	119	6	,	,	PUNCT
issue-581	119	7	the	the	DET
issue-581	119	8	organizational	organizational	ADJ
issue-581	119	9	principles	principle	NOUN
issue-581	119	10	of	of	ADP
issue-581	119	11	fiscal	fiscal	ADJ
issue-581	119	12	authority	authority	NOUN
issue-581	119	13	activities	activity	NOUN
issue-581	119	14	are	be	AUX
issue-581	119	15	characterized	characterize	VERB
issue-581	119	16	by	by	ADP
issue-581	119	17	many	many	ADJ
issue-581	119	18	specific	specific	ADJ
issue-581	119	19	features	feature	NOUN
issue-581	119	20	.	.	PUNCT
issue-581	120	1	in	in	ADP
issue-581	120	2	this	this	DET
issue-581	120	3	country	country	NOUN
issue-581	120	4	,	,	PUNCT
issue-581	120	5	the	the	DET
issue-581	120	6	departments	department	NOUN
issue-581	120	7	function	function	VERB
issue-581	120	8	based	base	VERB
issue-581	120	9	on	on	ADP
issue-581	120	10	centralization	centralization	NOUN
issue-581	120	11	.	.	PUNCT
issue-581	121	1	yes	yes	INTJ
issue-581	121	2	,	,	PUNCT
issue-581	121	3	fiscal	fiscal	ADJ
issue-581	121	4	authorities	authority	NOUN
issue-581	121	5	are	be	AUX
issue-581	121	6	a	a	DET
issue-581	121	7	part	part	NOUN
issue-581	121	8	of	of	ADP
issue-581	121	9	the	the	DET
issue-581	121	10	ministry	ministry	PROPN
issue-581	121	11	of	of	ADP
issue-581	121	12	finance	finance	PROPN
issue-581	121	13	of	of	ADP
issue-581	121	14	the	the	DET
issue-581	121	15	republic	republic	NOUN
issue-581	121	16	of	of	ADP
issue-581	121	17	kazakhstan	kazakhstan	PROPN
issue-581	121	18	.	.	PUNCT
issue-581	122	1	the	the	DET
issue-581	122	2	objective	objective	NOUN
issue-581	122	3	of	of	ADP
issue-581	122	4	this	this	DET
issue-581	122	5	body	body	NOUN
issue-581	122	6	is	be	AUX
issue-581	122	7	also	also	ADV
issue-581	122	8	management	management	NOUN
issue-581	122	9	and	and	CCONJ
issue-581	122	10	inter	inter	ADJ
issue-581	122	11	-	-	ADJ
issue-581	122	12	sectoral	sectoral	ADJ
issue-581	122	13	coordination	coordination	NOUN
issue-581	122	14	in	in	ADP
issue-581	122	15	budget	budget	NOUN
issue-581	122	16	planning	planning	NOUN
issue-581	122	17	,	,	PUNCT
issue-581	122	18	budget	budget	NOUN
issue-581	122	19	execution	execution	NOUN
issue-581	122	20	,	,	PUNCT
issue-581	122	21	accounting	accounting	NOUN
issue-581	122	22	and	and	CCONJ
issue-581	122	23	financial	financial	ADJ
issue-581	122	24	reporting	reporting	NOUN
issue-581	122	25	,	,	PUNCT
issue-581	122	26	budget	budget	NOUN
issue-581	122	27	accounting	accounting	NOUN
issue-581	122	28	and	and	CCONJ
issue-581	122	29	budget	budget	NOUN
issue-581	122	30	reporting	reporting	NOUN
issue-581	122	31	on	on	ADP
issue-581	122	32	the	the	DET
issue-581	122	33	implementation	implementation	NOUN
issue-581	122	34	of	of	ADP
issue-581	122	35	the	the	DET
issue-581	122	36	republican	republican	ADJ
issue-581	122	37	budget	budget	NOUN
issue-581	122	38	and	and	CCONJ
issue-581	122	39	,	,	PUNCT
issue-581	122	40	within	within	ADP
issue-581	122	41	its	its	PRON
issue-581	122	42	competence	competence	NOUN
issue-581	122	43	,	,	PUNCT
issue-581	122	44	of	of	ADP
issue-581	122	45	local	local	ADJ
issue-581	122	46	budgets	budget	NOUN
issue-581	122	47	,	,	PUNCT
issue-581	122	48	the	the	DET
issue-581	122	49	national	national	ADJ
issue-581	122	50	fund	fund	NOUN
issue-581	122	51	of	of	ADP
issue-581	122	52	the	the	DET
issue-581	122	53	republic	republic	NOUN
issue-581	122	54	of	of	ADP
issue-581	122	55	kazakhstan	kazakhstan	PROPN
issue-581	122	56	;	;	PUNCT
issue-581	122	57	in	in	ADP
issue-581	122	58	public	public	ADJ
issue-581	122	59	procurements	procurement	NOUN
issue-581	122	60	;	;	PUNCT
issue-581	122	61	in	in	ADP
issue-581	122	62	management	management	NOUN
issue-581	122	63	of	of	ADP
issue-581	122	64	republican	republican	ADJ
issue-581	122	65	property	property	NOUN
issue-581	122	66	;	;	PUNCT
issue-581	122	67	state	state	NOUN
issue-581	122	68	regulation	regulation	NOUN
issue-581	122	69	in	in	ADP
issue-581	122	70	rehabilitation	rehabilitation	NOUN
issue-581	122	71	and	and	CCONJ
issue-581	122	72	bankruptcy	bankruptcy	NOUN
issue-581	122	73	,	,	PUNCT
issue-581	122	74	counteraction	counteraction	NOUN
issue-581	122	75	to	to	ADP
issue-581	122	76	the	the	DET
issue-581	122	77	legalization	legalization	NOUN
issue-581	122	78	(	(	PUNCT
issue-581	122	79	laundering	laundering	NOUN
issue-581	122	80	)	)	PUNCT
issue-581	122	81	of	of	ADP
issue-581	122	82	proceeds	proceed	NOUN
issue-581	122	83	from	from	ADP
issue-581	122	84	crime	crime	NOUN
issue-581	122	85	,	,	PUNCT
issue-581	122	86	and	and	CCONJ
issue-581	122	87	financing	financing	NOUN
issue-581	122	88	of	of	ADP
issue-581	122	89	terrorism	terrorism	NOUN
issue-581	122	90	;	;	PUNCT
issue-581	122	91	the	the	DET
issue-581	122	92	organization	organization	NOUN
issue-581	122	93	and	and	CCONJ
issue-581	122	94	implementation	implementation	NOUN
issue-581	122	95	of	of	ADP
issue-581	122	96	single	single	ADJ
issue-581	122	97	public	public	ADJ
issue-581	122	98	procurement	procurement	NOUN
issue-581	122	99	for	for	ADP
issue-581	122	100	budget	budget	NOUN
issue-581	122	101	programs	program	NOUN
issue-581	122	102	or	or	CCONJ
issue-581	122	103	goods	good	NOUN
issue-581	122	104	,	,	PUNCT
issue-581	122	105	works	work	NOUN
issue-581	122	106	,	,	PUNCT
issue-581	122	107	services	service	NOUN
issue-581	122	108	,	,	PUNCT
issue-581	122	109	determined	determine	VERB
issue-581	122	110	by	by	ADP
issue-581	122	111	the	the	DET
issue-581	122	112	authorized	authorized	ADJ
issue-581	122	113	body	body	NOUN
issue-581	122	114	,	,	PUNCT
issue-581	122	115	as	as	ADV
issue-581	122	116	well	well	ADV
issue-581	122	117	as	as	ADP
issue-581	122	118	the	the	DET
issue-581	122	119	participation	participation	NOUN
issue-581	122	120	in	in	ADP
issue-581	122	121	the	the	DET
issue-581	122	122	formation	formation	NOUN
issue-581	122	123	and	and	CCONJ
issue-581	122	124	implementation	implementation	NOUN
issue-581	122	125	of	of	ADP
issue-581	122	126	tax	tax	NOUN
issue-581	122	127	policy	policy	NOUN
issue-581	122	128	and	and	CCONJ
issue-581	122	129	policy	policy	NOUN
issue-581	122	130	on	on	ADP
issue-581	122	131	customs	custom	NOUN
issue-581	122	132	,	,	PUNCT
issue-581	122	133	as	as	ADV
issue-581	122	134	well	well	ADV
issue-581	122	135	as	as	ADP
issue-581	122	136	in	in	ADP
issue-581	122	137	the	the	DET
issue-581	122	138	prevention	prevention	NOUN
issue-581	122	139	,	,	PUNCT
issue-581	122	140	detection	detection	NOUN
issue-581	122	141	,	,	PUNCT
issue-581	122	142	termination	termination	NOUN
issue-581	122	143	,	,	PUNCT
issue-581	122	144	disclosure	disclosure	NOUN
issue-581	122	145	,	,	PUNCT
issue-581	122	146	and	and	CCONJ
issue-581	122	147	investigation	investigation	NOUN
issue-581	122	148	of	of	ADP
issue-581	122	149	economic	economic	ADJ
issue-581	122	150	and	and	CCONJ
issue-581	122	151	financial	financial	ADJ
issue-581	122	152	crimes	crime	NOUN
issue-581	122	153	,	,	PUNCT
issue-581	122	154	offenses	offense	NOUN
issue-581	122	155	within	within	ADP
issue-581	122	156	the	the	DET
issue-581	122	157	limits	limit	NOUN
issue-581	122	158	provided	provide	VERB
issue-581	122	159	for	for	ADP
issue-581	122	160	in	in	ADP
issue-581	122	161	legislation	legislation	NOUN
issue-581	122	162	(	(	PUNCT
issue-581	122	163	o	o	NOUN
issue-581	122	164	nekotorykh	nekotorykh	ADJ
issue-581	122	165	voprosakh	voprosakh	PROPN
issue-581	122	166	ministerstva	ministerstva	PROPN
issue-581	122	167	finansov	finansov	PROPN
issue-581	122	168	respubliki	respubliki	PROPN
issue-581	122	169	kazakhstan	kazakhstan	PROPN
issue-581	122	170	)	)	PUNCT
issue-581	122	171	.	.	PUNCT
issue-581	123	1	the	the	DET
issue-581	123	2	structural	structural	ADJ
issue-581	123	3	element	element	NOUN
issue-581	123	4	of	of	ADP
issue-581	123	5	the	the	DET
issue-581	123	6	ministry	ministry	NOUN
issue-581	123	7	is	be	AUX
issue-581	123	8	the	the	DET
issue-581	123	9	state	state	NOUN
issue-581	123	10	revenue	revenue	NOUN
issue-581	123	11	committee	committee	NOUN
issue-581	123	12	.	.	PUNCT
issue-581	124	1	in	in	ADP
issue-581	124	2	accordance	accordance	NOUN
issue-581	124	3	with	with	ADP
issue-581	124	4	the	the	DET
issue-581	124	5	legislation	legislation	NOUN
issue-581	124	6	of	of	ADP
issue-581	124	7	kazakhstan	kazakhstan	PROPN
issue-581	124	8	,	,	PUNCT
issue-581	124	9	the	the	DET
issue-581	124	10	latter	latter	ADJ
issue-581	124	11	is	be	AUX
issue-581	124	12	an	an	DET
issue-581	124	13	agency	agency	NOUN
issue-581	124	14	which	which	PRON
issue-581	124	15	,	,	PUNCT
issue-581	124	16	within	within	ADP
issue-581	124	17	the	the	DET
issue-581	124	18	competence	competence	NOUN
issue-581	124	19	of	of	ADP
issue-581	124	20	the	the	DET
issue-581	124	21	central	central	ADJ
issue-581	124	22	executive	executive	ADJ
issue-581	124	23	body	body	NOUN
issue-581	124	24	,	,	PUNCT
issue-581	124	25	exercises	exercise	VERB
issue-581	124	26	regulatory	regulatory	ADJ
issue-581	124	27	,	,	PUNCT
issue-581	124	28	implementing	implement	VERB
issue-581	124	29	and	and	CCONJ
issue-581	124	30	controlling	control	VERB
issue-581	124	31	functions	function	NOUN
issue-581	124	32	in	in	ADP
issue-581	124	33	customs	custom	NOUN
issue-581	124	34	to	to	PART
issue-581	124	35	ensure	ensure	VERB
issue-581	124	36	the	the	DET
issue-581	124	37	completeness	completeness	NOUN
issue-581	124	38	and	and	CCONJ
issue-581	124	39	timeliness	timeliness	NOUN
issue-581	124	40	of	of	ADP
issue-581	124	41	tax	tax	NOUN
issue-581	124	42	,	,	PUNCT
issue-581	124	43	customs	custom	NOUN
issue-581	124	44	and	and	CCONJ
issue-581	124	45	other	other	ADJ
issue-581	124	46	mandatory	mandatory	ADJ
issue-581	124	47	payments	payment	NOUN
issue-581	124	48	to	to	ADP
issue-581	124	49	the	the	DET
issue-581	124	50	budget	budget	NOUN
issue-581	124	51	,	,	PUNCT
issue-581	124	52	calculations	calculation	NOUN
issue-581	124	53	,	,	PUNCT
issue-581	124	54	deductions	deduction	NOUN
issue-581	124	55	,	,	PUNCT
issue-581	124	56	transfer	transfer	NOUN
issue-581	124	57	of	of	ADP
issue-581	124	58	social	social	ADJ
issue-581	124	59	payments	payment	NOUN
issue-581	124	60	,	,	PUNCT
issue-581	124	61	state	state	NOUN
issue-581	124	62	regulation	regulation	NOUN
issue-581	124	63	of	of	ADP
issue-581	124	64	production	production	NOUN
issue-581	124	65	,	,	PUNCT
issue-581	124	66	and	and	CCONJ
issue-581	124	67	circulation	circulation	NOUN
issue-581	124	68	of	of	ADP
issue-581	124	69	ethyl	ethyl	PROPN
issue-581	124	70	alcohol	alcohol	PROPN
issue-581	124	71	,	,	PUNCT
issue-581	124	72	alcoholic	alcoholic	ADJ
issue-581	124	73	beverages	beverage	NOUN
issue-581	124	74	and	and	CCONJ
issue-581	124	75	tobacco	tobacco	NOUN
issue-581	124	76	products	product	NOUN
issue-581	124	77	,	,	PUNCT
issue-581	124	78	circulation	circulation	NOUN
issue-581	124	79	of	of	ADP
issue-581	124	80	certain	certain	ADJ
issue-581	124	81	types	type	NOUN
issue-581	124	82	of	of	ADP
issue-581	124	83	petroleum	petroleum	NOUN
issue-581	124	84	products	product	NOUN
issue-581	124	85	and	and	CCONJ
issue-581	124	86	biofuels	biofuel	NOUN
issue-581	124	87	,	,	PUNCT
issue-581	124	88	state	state	NOUN
issue-581	124	89	regulation	regulation	NOUN
issue-581	124	90	and	and	CCONJ
issue-581	124	91	control	control	NOUN
issue-581	124	92	for	for	ADP
issue-581	124	93	rehabilitation	rehabilitation	NOUN
issue-581	124	94	and	and	CCONJ
issue-581	124	95	bankruptcy	bankruptcy	NOUN
issue-581	124	96	,	,	PUNCT
issue-581	124	97	participation	participation	NOUN
issue-581	124	98	in	in	ADP
issue-581	124	99	the	the	DET
issue-581	124	100	implementation	implementation	NOUN
issue-581	124	101	of	of	ADP
issue-581	124	102	tax	tax	NOUN
issue-581	124	103	policy	policy	NOUN
issue-581	124	104	and	and	CCONJ
issue-581	124	105	customs	custom	NOUN
issue-581	124	106	policy	policy	NOUN
issue-581	124	107	,	,	PUNCT
issue-581	124	108	participation	participation	NOUN
issue-581	124	109	in	in	ADP
issue-581	124	110	the	the	DET
issue-581	124	111	development	development	NOUN
issue-581	124	112	baltic	baltic	PROPN
issue-581	124	113	journal	journal	PROPN
issue-581	124	114	of	of	ADP
issue-581	124	115	economic	economic	ADJ
issue-581	124	116	studies	study	NOUN
issue-581	124	117	362	362	NUM
issue-581	124	118	vol	vol	NOUN
issue-581	124	119	.	.	PROPN
issue-581	125	1	4	4	NUM
issue-581	125	2	,	,	PUNCT
issue-581	125	3	no	no	INTJ
issue-581	125	4	.	.	NOUN
issue-581	125	5	5	5	NUM
issue-581	125	6	,	,	PUNCT
issue-581	125	7	2018	2018	NUM
issue-581	125	8	and	and	CCONJ
issue-581	125	9	implementation	implementation	NOUN
issue-581	125	10	of	of	ADP
issue-581	125	11	customs	custom	NOUN
issue-581	125	12	regulation	regulation	NOUN
issue-581	125	13	,	,	PUNCT
issue-581	125	14	in	in	ADP
issue-581	125	15	the	the	DET
issue-581	125	16	republic	republic	NOUN
issue-581	125	17	of	of	ADP
issue-581	125	18	kazakhstan	kazakhstan	PROPN
issue-581	125	19	,	,	PUNCT
issue-581	125	20	of	of	ADP
issue-581	125	21	goods	good	NOUN
issue-581	125	22	movement	movement	NOUN
issue-581	125	23	across	across	ADP
issue-581	125	24	the	the	DET
issue-581	125	25	customs	custom	NOUN
issue-581	125	26	border	border	NOUN
issue-581	125	27	of	of	ADP
issue-581	125	28	the	the	DET
issue-581	125	29	eurasian	eurasian	ADJ
issue-581	125	30	economic	economic	PROPN
issue-581	125	31	union	union	PROPN
issue-581	125	32	,	,	PUNCT
issue-581	125	33	their	their	PRON
issue-581	125	34	transportation	transportation	NOUN
issue-581	125	35	on	on	ADP
issue-581	125	36	the	the	DET
issue-581	125	37	single	single	ADJ
issue-581	125	38	customs	custom	NOUN
issue-581	125	39	territory	territory	NOUN
issue-581	125	40	of	of	ADP
issue-581	125	41	the	the	DET
issue-581	125	42	eurasian	eurasian	ADJ
issue-581	125	43	economic	economic	PROPN
issue-581	125	44	union	union	PROPN
issue-581	125	45	under	under	ADP
issue-581	125	46	customs	custom	NOUN
issue-581	125	47	control	control	NOUN
issue-581	125	48	,	,	PUNCT
issue-581	125	49	temporary	temporary	ADJ
issue-581	125	50	storage	storage	NOUN
issue-581	125	51	,	,	PUNCT
issue-581	125	52	customs	custom	NOUN
issue-581	125	53	declarations	declaration	NOUN
issue-581	125	54	,	,	PUNCT
issue-581	125	55	release	release	NOUN
issue-581	125	56	and	and	CCONJ
issue-581	125	57	use	use	NOUN
issue-581	125	58	in	in	ADP
issue-581	125	59	accordance	accordance	NOUN
issue-581	125	60	with	with	ADP
issue-581	125	61	customs	custom	NOUN
issue-581	125	62	procedures	procedure	NOUN
issue-581	125	63	,	,	PUNCT
issue-581	125	64	customs	custom	NOUN
issue-581	125	65	control	control	NOUN
issue-581	125	66	,	,	PUNCT
issue-581	125	67	power	power	NOUN
issue-581	125	68	relations	relation	NOUN
issue-581	125	69	between	between	ADP
issue-581	125	70	state	state	NOUN
issue-581	125	71	revenue	revenue	NOUN
issue-581	125	72	bodies	body	NOUN
issue-581	125	73	and	and	CCONJ
issue-581	125	74	persons	person	NOUN
issue-581	125	75	exercising	exercise	VERB
issue-581	125	76	the	the	DET
issue-581	125	77	rights	right	NOUN
issue-581	125	78	to	to	PART
issue-581	125	79	own	own	VERB
issue-581	125	80	,	,	PUNCT
issue-581	125	81	use	use	NOUN
issue-581	125	82	and	and	CCONJ
issue-581	125	83	dispose	dispose	NOUN
issue-581	125	84	of	of	ADP
issue-581	125	85	the	the	DET
issue-581	125	86	specified	specify	VERB
issue-581	125	87	goods	good	NOUN
issue-581	125	88	within	within	ADP
issue-581	125	89	the	the	DET
issue-581	125	90	limits	limit	NOUN
issue-581	125	91	stipulated	stipulate	VERB
issue-581	125	92	by	by	ADP
issue-581	125	93	the	the	DET
issue-581	125	94	legislation	legislation	NOUN
issue-581	125	95	,	,	PUNCT
issue-581	125	96	as	as	ADV
issue-581	125	97	well	well	ADV
issue-581	125	98	as	as	ADP
issue-581	125	99	functions	function	NOUN
issue-581	125	100	for	for	ADP
issue-581	125	101	the	the	DET
issue-581	125	102	prevention	prevention	NOUN
issue-581	125	103	,	,	PUNCT
issue-581	125	104	detection	detection	NOUN
issue-581	125	105	,	,	PUNCT
issue-581	125	106	termination	termination	NOUN
issue-581	125	107	,	,	PUNCT
issue-581	125	108	disclosure	disclosure	NOUN
issue-581	125	109	,	,	PUNCT
issue-581	125	110	and	and	CCONJ
issue-581	125	111	investigation	investigation	NOUN
issue-581	125	112	of	of	ADP
issue-581	125	113	criminal	criminal	ADJ
issue-581	125	114	and	and	CCONJ
issue-581	125	115	administrative	administrative	ADJ
issue-581	125	116	offenses	offense	NOUN
issue-581	125	117	,	,	PUNCT
issue-581	125	118	which	which	PRON
issue-581	125	119	this	this	DET
issue-581	125	120	body	body	NOUN
issue-581	125	121	is	be	AUX
issue-581	125	122	charged	charge	VERB
issue-581	125	123	for	for	ADP
issue-581	125	124	by	by	ADP
issue-581	125	125	the	the	DET
issue-581	125	126	legislation	legislation	NOUN
issue-581	125	127	of	of	ADP
issue-581	125	128	the	the	DET
issue-581	125	129	republic	republic	NOUN
issue-581	125	130	of	of	ADP
issue-581	125	131	kazakhstan	kazakhstan	PROPN
issue-581	125	132	and	and	CCONJ
issue-581	125	133	other	other	ADJ
issue-581	125	134	functions	function	NOUN
issue-581	125	135	in	in	ADP
issue-581	125	136	accordance	accordance	NOUN
issue-581	125	137	with	with	ADP
issue-581	125	138	the	the	DET
issue-581	125	139	legislation	legislation	NOUN
issue-581	125	140	of	of	ADP
issue-581	125	141	the	the	DET
issue-581	125	142	republic	republic	NOUN
issue-581	125	143	of	of	ADP
issue-581	125	144	kazakhstan	kazakhstan	PROPN
issue-581	125	145	(	(	PUNCT
issue-581	125	146	ob	ob	ADP
issue-581	125	147	utverzhdenii	utverzhdenii	VERB
issue-581	125	148	polozheniia	polozheniia	NOUN
issue-581	125	149	o	o	PROPN
issue-581	125	150	komitete	komitete	PROPN
issue-581	125	151	gosudarstvennykh	gosudarstvennykh	PROPN
issue-581	125	152	dokhodov	dokhodov	PROPN
issue-581	125	153	ministerstva	ministerstva	PROPN
issue-581	125	154	finansov	finansov	PROPN
issue-581	125	155	respubliki	respubliki	PROPN
issue-581	125	156	kazakhstan	kazakhstan	PROPN
issue-581	125	157	)	)	PUNCT
issue-581	125	158	.	.	PUNCT
issue-581	126	1	3	3	X
issue-581	126	2	.	.	X
issue-581	126	3	conclusions	conclusion	NOUN
issue-581	126	4	therefore	therefore	ADV
issue-581	126	5	,	,	PUNCT
issue-581	126	6	for	for	ADP
issue-581	126	7	today	today	NOUN
issue-581	126	8	the	the	DET
issue-581	126	9	experience	experience	NOUN
issue-581	126	10	of	of	ADP
issue-581	126	11	ukraine	ukraine	NOUN
issue-581	126	12	in	in	ADP
issue-581	126	13	the	the	DET
issue-581	126	14	organization	organization	NOUN
issue-581	126	15	of	of	ADP
issue-581	126	16	fiscal	fiscal	ADJ
issue-581	126	17	authorities	authority	NOUN
issue-581	126	18	is	be	AUX
issue-581	126	19	quite	quite	ADV
issue-581	126	20	progressive	progressive	ADJ
issue-581	126	21	and	and	CCONJ
issue-581	126	22	modern	modern	ADJ
issue-581	126	23	.	.	PUNCT
issue-581	127	1	the	the	DET
issue-581	127	2	national	national	ADJ
issue-581	127	3	fiscal	fiscal	ADJ
issue-581	127	4	system	system	NOUN
issue-581	127	5	is	be	AUX
issue-581	127	6	characterized	characterize	VERB
issue-581	127	7	by	by	ADP
issue-581	127	8	the	the	DET
issue-581	127	9	consolidation	consolidation	NOUN
issue-581	127	10	of	of	ADP
issue-581	127	11	powers	power	NOUN
issue-581	127	12	in	in	ADP
issue-581	127	13	coordinating	coordinate	VERB
issue-581	127	14	and	and	CCONJ
issue-581	127	15	controlling	control	VERB
issue-581	127	16	taxation	taxation	NOUN
issue-581	127	17	and	and	CCONJ
issue-581	127	18	customs	custom	NOUN
issue-581	127	19	,	,	PUNCT
issue-581	127	20	which	which	PRON
issue-581	127	21	defines	define	VERB
issue-581	127	22	the	the	DET
issue-581	127	23	progressiveness	progressiveness	NOUN
issue-581	127	24	of	of	ADP
issue-581	127	25	our	our	PRON
issue-581	127	26	country	country	NOUN
issue-581	127	27	.	.	PUNCT
issue-581	128	1	analysis	analysis	NOUN
issue-581	128	2	of	of	ADP
issue-581	128	3	foreign	foreign	ADJ
issue-581	128	4	experience	experience	NOUN
issue-581	128	5	revealed	reveal	VERB
issue-581	128	6	that	that	SCONJ
issue-581	128	7	this	this	DET
issue-581	128	8	organizational	organizational	ADJ
issue-581	128	9	model	model	NOUN
issue-581	128	10	of	of	ADP
issue-581	128	11	fiscal	fiscal	ADJ
issue-581	128	12	authorities	authority	NOUN
issue-581	128	13	is	be	AUX
issue-581	128	14	typical	typical	ADJ
issue-581	128	15	of	of	ADP
issue-581	128	16	such	such	ADJ
issue-581	128	17	developed	develop	VERB
issue-581	128	18	countries	country	NOUN
issue-581	128	19	as	as	ADP
issue-581	128	20	latvia	latvia	PROPN
issue-581	128	21	,	,	PUNCT
issue-581	128	22	the	the	DET
issue-581	128	23	uk	uk	PROPN
issue-581	128	24	,	,	PUNCT
issue-581	128	25	france	france	PROPN
issue-581	128	26	,	,	PUNCT
issue-581	128	27	and	and	CCONJ
issue-581	128	28	kazakhstan	kazakhstan	PROPN
issue-581	128	29	.	.	PUNCT
issue-581	129	1	however	however	ADV
issue-581	129	2	,	,	PUNCT
issue-581	129	3	the	the	DET
issue-581	129	4	positive	positive	ADJ
issue-581	129	5	experience	experience	NOUN
issue-581	129	6	of	of	ADP
issue-581	129	7	the	the	DET
issue-581	129	8	latter	latter	ADJ
issue-581	129	9	suggests	suggest	VERB
issue-581	129	10	the	the	DET
issue-581	129	11	expediency	expediency	NOUN
issue-581	129	12	of	of	ADP
issue-581	129	13	including	include	VERB
issue-581	129	14	fiscal	fiscal	ADJ
issue-581	129	15	authorities	authority	NOUN
issue-581	129	16	in	in	ADP
issue-581	129	17	the	the	DET
issue-581	129	18	centralized	centralized	ADJ
issue-581	129	19	system	system	NOUN
issue-581	129	20	of	of	ADP
issue-581	129	21	executive	executive	ADJ
issue-581	129	22	power	power	NOUN
issue-581	129	23	by	by	ADP
issue-581	129	24	creating	create	VERB
issue-581	129	25	a	a	DET
issue-581	129	26	separate	separate	ADJ
issue-581	129	27	ministry	ministry	NOUN
issue-581	129	28	.	.	PUNCT
issue-581	130	1	this	this	DET
issue-581	130	2	approach	approach	NOUN
issue-581	130	3	,	,	PUNCT
issue-581	130	4	in	in	ADP
issue-581	130	5	our	our	PRON
issue-581	130	6	opinion	opinion	NOUN
issue-581	130	7	,	,	PUNCT
issue-581	130	8	not	not	PART
issue-581	130	9	only	only	ADV
issue-581	130	10	will	will	AUX
issue-581	130	11	enable	enable	VERB
issue-581	130	12	to	to	PART
issue-581	130	13	improve	improve	VERB
issue-581	130	14	the	the	DET
issue-581	130	15	efficiency	efficiency	NOUN
issue-581	130	16	of	of	ADP
issue-581	130	17	generating	generate	VERB
issue-581	130	18	the	the	DET
issue-581	130	19	state	state	NOUN
issue-581	130	20	budget	budget	NOUN
issue-581	130	21	but	but	CCONJ
issue-581	130	22	also	also	ADV
issue-581	130	23	in	in	ADP
issue-581	130	24	the	the	DET
issue-581	130	25	future	future	NOUN
issue-581	130	26	will	will	AUX
issue-581	130	27	lead	lead	VERB
issue-581	130	28	to	to	ADP
issue-581	130	29	overcoming	overcome	VERB
issue-581	130	30	the	the	DET
issue-581	130	31	gap	gap	NOUN
issue-581	130	32	between	between	ADP
issue-581	130	33	the	the	DET
issue-581	130	34	tax	tax	NOUN
issue-581	130	35	-	-	PUNCT
issue-581	130	36	customs	customs	NOUN
issue-581	130	37	policy	policy	NOUN
issue-581	130	38	and	and	CCONJ
issue-581	130	39	its	its	PRON
issue-581	130	40	application	application	NOUN
issue-581	130	41	results	result	NOUN
issue-581	130	42	,	,	PUNCT
issue-581	130	43	because	because	SCONJ
issue-581	130	44	the	the	DET
issue-581	130	45	latter	latter	ADJ
issue-581	130	46	will	will	AUX
issue-581	130	47	be	be	AUX
issue-581	130	48	designed	design	VERB
issue-581	130	49	and	and	CCONJ
issue-581	130	50	implemented	implement	VERB
issue-581	130	51	by	by	ADP
issue-581	130	52	a	a	DET
issue-581	130	53	single	single	ADJ
issue-581	130	54	,	,	PUNCT
issue-581	130	55	competent	competent	ADJ
issue-581	130	56	state	state	NOUN
issue-581	130	57	authority	authority	NOUN
issue-581	130	58	.	.	PUNCT
issue-581	131	1	references	reference	NOUN
issue-581	131	2	:	:	PUNCT
issue-581	131	3	chudinov	chudinov	ADJ
issue-581	131	4	,	,	PUNCT
issue-581	131	5	a.	a.	NOUN
issue-581	131	6	n.	n.	NOUN
issue-581	131	7	(	(	PUNCT
issue-581	131	8	1894	1894	NUM
issue-581	131	9	)	)	PUNCT
issue-581	131	10	.	.	PUNCT
issue-581	132	1	slovar	slovar	NOUN
issue-581	132	2	inostrannykh	inostrannykh	PROPN
issue-581	132	3	slov	slov	PROPN
issue-581	132	4	,	,	PUNCT
issue-581	132	5	voshedshikh	voshedshikh	PROPN
issue-581	132	6	v	v	PROPN
issue-581	132	7	sostav	sostav	NOUN
issue-581	132	8	russkogo	russkogo	NOUN
issue-581	132	9	yazyka	yazyka	PROPN
issue-581	133	1	[	[	X
issue-581	133	2	dictionaries	dictionary	NOUN
issue-581	133	3	of	of	ADP
issue-581	133	4	foreign	foreign	ADJ
issue-581	133	5	words	word	NOUN
issue-581	133	6	that	that	PRON
issue-581	133	7	are	be	AUX
issue-581	133	8	part	part	NOUN
issue-581	133	9	of	of	ADP
issue-581	133	10	the	the	DET
issue-581	133	11	russian	russian	ADJ
issue-581	133	12	language	language	NOUN
issue-581	133	13	]	]	PUNCT
issue-581	133	14	.	.	PUNCT
issue-581	134	1	spb	spb	PROPN
issue-581	134	2	.	.	PUNCT
issue-581	135	1	(	(	PUNCT
issue-581	135	2	in	in	ADP
issue-581	135	3	russian	russian	ADJ
issue-581	135	4	)	)	PUNCT
issue-581	135	5	mikhelson	mikhelson	PROPN
issue-581	135	6	,	,	PUNCT
issue-581	135	7	a.	a.	PROPN
issue-581	135	8	d.	d.	PROPN
issue-581	135	9	(	(	PUNCT
issue-581	135	10	1866	1866	NUM
issue-581	135	11	)	)	PUNCT
issue-581	135	12	.	.	PUNCT
issue-581	136	1	30000	30000	NUM
issue-581	136	2	inostrannykh	inostrannykh	PROPN
issue-581	136	3	slov	slov	PROPN
issue-581	136	4	,	,	PUNCT
issue-581	136	5	voshedshikh	voshedshikh	PROPN
issue-581	136	6	v	v	ADP
issue-581	136	7	upotreblenie	upotreblenie	PROPN
issue-581	136	8	v	v	PROPN
issue-581	136	9	russkii	russkii	VERB
issue-581	136	10	yazyk	yazyk	PROPN
issue-581	136	11	s	s	PROPN
issue-581	136	12	obiasneniem	obiasneniem	NOUN
issue-581	137	1	ikh	ikh	PROPN
issue-581	137	2	kornei	kornei	PROPN
issue-581	137	3	[	[	PUNCT
issue-581	137	4	30,000	30,000	NUM
issue-581	137	5	foreign	foreign	ADJ
issue-581	137	6	words	word	NOUN
issue-581	137	7	that	that	PRON
issue-581	137	8	came	come	VERB
issue-581	137	9	into	into	ADP
issue-581	137	10	use	use	NOUN
issue-581	137	11	in	in	ADP
issue-581	137	12	the	the	DET
issue-581	137	13	russian	russian	ADJ
issue-581	137	14	language	language	NOUN
issue-581	137	15	with	with	ADP
issue-581	137	16	an	an	DET
issue-581	137	17	explanation	explanation	NOUN
issue-581	137	18	of	of	ADP
issue-581	137	19	their	their	PRON
issue-581	137	20	roots	root	NOUN
issue-581	137	21	]	]	PUNCT
issue-581	137	22	.	.	PUNCT
issue-581	138	1	m.	m.	NOUN
issue-581	138	2	(	(	PUNCT
issue-581	138	3	in	in	ADP
issue-581	138	4	russian	russian	PROPN
issue-581	138	5	)	)	PUNCT
issue-581	138	6	ozhegov	ozhegov	PROPN
issue-581	138	7	,	,	PUNCT
issue-581	138	8	s.	s.	PROPN
issue-581	138	9	i.	i.	PROPN
issue-581	138	10	,	,	PUNCT
issue-581	138	11	shvedov	shvedov	PROPN
issue-581	138	12	,	,	PUNCT
issue-581	138	13	n.	n.	PROPN
issue-581	138	14	yu	yu	PROPN
issue-581	138	15	.	.	PUNCT
issue-581	138	16	(	(	PUNCT
issue-581	138	17	2006	2006	NUM
issue-581	138	18	)	)	PUNCT
issue-581	138	19	.	.	PUNCT
issue-581	139	1	tolkovyi	tolkovyi	PROPN
issue-581	139	2	slovar	slovar	PROPN
issue-581	139	3	russkogo	russkogo	NOUN
issue-581	139	4	yazyka	yazyka	PROPN
issue-581	140	1	[	[	X
issue-581	140	2	explanatory	explanatory	ADJ
issue-581	140	3	dictionary	dictionary	NOUN
issue-581	140	4	of	of	ADP
issue-581	140	5	the	the	DET
issue-581	140	6	russian	russian	ADJ
issue-581	140	7	language	language	NOUN
issue-581	140	8	]	]	PUNCT
issue-581	140	9	.	.	PUNCT
issue-581	141	1	m.	m.	NOUN
issue-581	141	2	:	:	PUNCT
issue-581	141	3	iti	iti	PROPN
issue-581	141	4	technologies	technologies	PROPN
issue-581	141	5	.	.	PUNCT
issue-581	142	1	(	(	PUNCT
issue-581	142	2	in	in	ADP
issue-581	142	3	russian	russian	PROPN
issue-581	142	4	)	)	PUNCT
issue-581	142	5	marynchak	marynchak	VERB
issue-581	142	6	,	,	PUNCT
issue-581	142	7	ye	ye	PROPN
issue-581	142	8	.	.	PROPN
issue-581	142	9	s.	s.	PROPN
issue-581	142	10	(	(	PUNCT
issue-581	142	11	2017	2017	NUM
issue-581	142	12	)	)	PUNCT
issue-581	142	13	.	.	PUNCT
issue-581	143	1	pytannia	pytannia	PROPN
issue-581	143	2	zakonodavchoho	zakonodavchoho	PROPN
issue-581	143	3	vyznachennia	vyznachennia	PROPN
issue-581	143	4	pravovoho	pravovoho	PROPN
issue-581	143	5	statusu	statusu	PROPN
issue-581	143	6	osoby	osoby	PROPN
issue-581	143	7	,	,	PUNCT
issue-581	143	8	yak	yak	PROPN
issue-581	143	9	zoboviazanoi	zoboviazanoi	PROPN
issue-581	143	10	storony	storony	PROPN
issue-581	143	11	u	u	PROPN
issue-581	143	12	finansovykh	finansovykh	ADJ
issue-581	143	13	pravovidnosynakh	pravovidnosynakh	NOUN
issue-581	143	14	[	[	X
issue-581	143	15	issues	issue	NOUN
issue-581	143	16	of	of	ADP
issue-581	143	17	legal	legal	ADJ
issue-581	143	18	definition	definition	NOUN
issue-581	143	19	of	of	ADP
issue-581	143	20	legal	legal	ADJ
issue-581	143	21	status	status	NOUN
issue-581	143	22	of	of	ADP
issue-581	143	23	a	a	DET
issue-581	143	24	person	person	NOUN
issue-581	143	25	as	as	ADP
issue-581	143	26	an	an	DET
issue-581	143	27	obliged	oblige	VERB
issue-581	143	28	party	party	NOUN
issue-581	143	29	in	in	ADP
issue-581	143	30	financial	financial	ADJ
issue-581	143	31	legal	legal	ADJ
issue-581	143	32	relations	relation	NOUN
issue-581	143	33	]	]	PUNCT
issue-581	143	34	.	.	PUNCT
issue-581	144	1	administratyvne	administratyvne	PROPN
issue-581	144	2	pravo	pravo	PROPN
issue-581	144	3	i	i	PROPN
issue-581	144	4	protses	protse	NOUN
issue-581	144	5	,	,	PUNCT
issue-581	144	6	1(19	1(19	NUM
issue-581	144	7	)	)	PUNCT
issue-581	144	8	,	,	PUNCT
issue-581	144	9	111	111	NUM
issue-581	144	10	-	-	SYM
issue-581	144	11	117	117	NUM
issue-581	144	12	.	.	PUNCT
issue-581	145	1	(	(	PUNCT
issue-581	145	2	in	in	ADP
issue-581	145	3	ukrainian	ukrainian	ADJ
issue-581	145	4	)	)	PUNCT
issue-581	145	5	tikhii	tikhii	PROPN
issue-581	145	6	,	,	PUNCT
issue-581	145	7	r.	r.	PROPN
issue-581	145	8	s.	s.	PROPN
issue-581	145	9	(	(	PUNCT
issue-581	145	10	2006	2006	NUM
issue-581	145	11	)	)	PUNCT
issue-581	145	12	.	.	PUNCT
issue-581	146	1	problemy	problemy	PROPN
issue-581	146	2	pravovogo	pravovogo	PROPN
issue-581	146	3	regulirovaniia	regulirovaniia	PROPN
issue-581	146	4	administrativnykh	administrativnykh	PROPN
issue-581	146	5	protsedur	protsedur	PROPN
issue-581	146	6	v	v	PROPN
issue-581	146	7	rossiyskoi	rossiyskoi	VERB
issue-581	146	8	federatsii	federatsii	PROPN
issue-581	147	1	[	[	X
issue-581	147	2	problems	problem	NOUN
issue-581	147	3	of	of	ADP
issue-581	147	4	legal	legal	ADJ
issue-581	147	5	regulation	regulation	NOUN
issue-581	147	6	of	of	ADP
issue-581	147	7	administrative	administrative	ADJ
issue-581	147	8	procedures	procedure	NOUN
issue-581	147	9	in	in	ADP
issue-581	147	10	the	the	DET
issue-581	147	11	russian	russian	ADJ
issue-581	147	12	federation	federation	PROPN
issue-581	147	13	]	]	PUNCT
issue-581	147	14	(	(	PUNCT
issue-581	147	15	dissertation	dissertation	NOUN
issue-581	147	16	)	)	PUNCT
issue-581	147	17	.	.	PUNCT
issue-581	148	1	tiumen	tiuman	NOUN
issue-581	148	2	:	:	PUNCT
issue-581	148	3	rgb	rgb	PROPN
issue-581	148	4	.	.	PUNCT
issue-581	149	1	(	(	PUNCT
issue-581	149	2	in	in	ADP
issue-581	149	3	russian	russian	ADJ
issue-581	149	4	)	)	PUNCT
issue-581	149	5	pozharskii	pozharskii	PROPN
issue-581	149	6	,	,	PUNCT
issue-581	149	7	d.	d.	PROPN
issue-581	149	8	v.	v.	PROPN
issue-581	149	9	(	(	PUNCT
issue-581	149	10	2004	2004	NUM
issue-581	149	11	)	)	PUNCT
issue-581	149	12	.	.	PUNCT
issue-581	150	1	kontrolno	kontrolno	PROPN
issue-581	150	2	-	-	PUNCT
issue-581	150	3	nadzornaia	nadzornaia	PROPN
issue-581	150	4	funktsiia	funktsiia	PROPN
issue-581	150	5	sovremennogo	sovremennogo	PROPN
issue-581	150	6	gosudarstva	gosudarstva	PROPN
issue-581	151	1	[	[	X
issue-581	151	2	control	control	NOUN
issue-581	151	3	and	and	CCONJ
issue-581	151	4	supervisory	supervisory	ADJ
issue-581	151	5	function	function	NOUN
issue-581	151	6	of	of	ADP
issue-581	151	7	the	the	DET
issue-581	151	8	modern	modern	ADJ
issue-581	151	9	state	state	NOUN
issue-581	151	10	]	]	PUNCT
issue-581	151	11	(	(	PUNCT
issue-581	151	12	dissertation	dissertation	NOUN
issue-581	151	13	)	)	PUNCT
issue-581	151	14	.	.	PUNCT
issue-581	152	1	moscow	moscow	PROPN
issue-581	152	2	:	:	PUNCT
issue-581	152	3	rgb	rgb	PROPN
issue-581	152	4	.	.	PUNCT
issue-581	153	1	(	(	PUNCT
issue-581	153	2	in	in	ADP
issue-581	153	3	russian	russian	ADJ
issue-581	153	4	)	)	PUNCT
issue-581	153	5	dzisiak	dzisiak	PROPN
issue-581	153	6	,	,	PUNCT
issue-581	153	7	o.	o.	PROPN
issue-581	153	8	p.	p.	PROPN
issue-581	153	9	(	(	PUNCT
issue-581	153	10	2001	2001	NUM
issue-581	153	11	)	)	PUNCT
issue-581	153	12	.	.	PUNCT
issue-581	154	1	pravovyi	pravovyi	ADJ
issue-581	154	2	status	status	NOUN
issue-581	154	3	mistsevykh	mistsevykh	VERB
issue-581	154	4	orhaniv	orhaniv	PROPN
issue-581	154	5	podatkovoi	podatkovoi	PROPN
issue-581	154	6	sluzhby	sluzhby	NOUN
issue-581	154	7	v	v	ADP
issue-581	154	8	ukraini	ukraini	NOUN
issue-581	155	1	[	[	X
issue-581	155	2	legal	legal	ADJ
issue-581	155	3	status	status	NOUN
issue-581	155	4	of	of	ADP
issue-581	155	5	local	local	ADJ
issue-581	155	6	tax	tax	NOUN
issue-581	155	7	authorities	authority	NOUN
issue-581	155	8	in	in	ADP
issue-581	155	9	ukraine	ukraine	PROPN
issue-581	155	10	]	]	PUNCT
issue-581	155	11	(	(	PUNCT
issue-581	155	12	dissertation	dissertation	NOUN
issue-581	155	13	)	)	PUNCT
issue-581	155	14	.	.	PUNCT
issue-581	156	1	kyiv	kyiv	ADJ
issue-581	156	2	:	:	PUNCT
issue-581	156	3	national	national	PROPN
issue-581	156	4	academy	academy	PROPN
issue-581	156	5	of	of	ADP
issue-581	156	6	internal	internal	PROPN
issue-581	156	7	affairs	affair	NOUN
issue-581	156	8	of	of	ADP
issue-581	156	9	ukraine	ukraine	PROPN
issue-581	156	10	.	.	PUNCT
issue-581	157	1	(	(	PUNCT
issue-581	157	2	in	in	ADP
issue-581	157	3	ukrainian	ukrainian	ADJ
issue-581	157	4	)	)	PUNCT
issue-581	157	5	smolkin	smolkin	NOUN
issue-581	157	6	,	,	PUNCT
issue-581	157	7	i.	i.	NOUN
issue-581	157	8	(	(	PUNCT
issue-581	157	9	1990	1990	NUM
issue-581	157	10	)	)	PUNCT
issue-581	157	11	.	.	PUNCT
issue-581	158	1	otkupnaia	otkupnaia	PROPN
issue-581	158	2	sistema	sistema	PROPN
issue-581	158	3	v	v	ADP
issue-581	158	4	dorevoliutsionnoi	dorevoliutsionnoi	NOUN
issue-581	158	5	rossii	rossii	NOUN
issue-581	158	6	[	[	PUNCT
issue-581	158	7	payment	payment	NOUN
issue-581	158	8	system	system	NOUN
issue-581	158	9	in	in	ADP
issue-581	158	10	pre	pre	ADJ
issue-581	158	11	-	-	ADJ
issue-581	158	12	revolutionary	revolutionary	ADJ
issue-581	158	13	russia	russia	PROPN
issue-581	158	14	]	]	PUNCT
issue-581	158	15	.	.	PUNCT
issue-581	159	1	vestnik	vestnik	PROPN
issue-581	159	2	mgu	mgu	PROPN
issue-581	159	3	,	,	PUNCT
issue-581	159	4	2	2	NUM
issue-581	159	5	,	,	PUNCT
issue-581	159	6	52	52	NUM
issue-581	159	7	-	-	SYM
issue-581	159	8	57	57	NUM
issue-581	159	9	.	.	PUNCT
issue-581	160	1	(	(	PUNCT
issue-581	160	2	in	in	ADP
issue-581	160	3	russian	russian	ADJ
issue-581	160	4	)	)	PUNCT
issue-581	160	5	oliinyk	oliinyk	ADV
issue-581	160	6	,	,	PUNCT
issue-581	160	7	o.	o.	PROPN
issue-581	160	8	d.	d.	PROPN
issue-581	160	9	(	(	PUNCT
issue-581	160	10	2014	2014	NUM
issue-581	160	11	)	)	PUNCT
issue-581	160	12	.	.	PUNCT
issue-581	161	1	deiaki	deiaki	PROPN
issue-581	161	2	pytannia	pytannia	PROPN
issue-581	161	3	shchodo	shchodo	PROPN
issue-581	161	4	henezysu	henezysu	PROPN
issue-581	161	5	rozvytku	rozvytku	NOUN
issue-581	161	6	fiskalnykh	fiskalnykh	VERB
issue-581	161	7	orhaniv	orhaniv	PROPN
issue-581	161	8	v	v	ADP
issue-581	161	9	ukraini	ukraini	NOUN
issue-581	161	10	[	[	PUNCT
issue-581	161	11	some	some	DET
issue-581	161	12	issues	issue	NOUN
issue-581	161	13	on	on	ADP
issue-581	161	14	the	the	DET
issue-581	161	15	genesis	genesis	NOUN
issue-581	161	16	of	of	ADP
issue-581	161	17	the	the	DET
issue-581	161	18	development	development	NOUN
issue-581	161	19	of	of	ADP
issue-581	161	20	fiscal	fiscal	ADJ
issue-581	161	21	authorities	authority	NOUN
issue-581	161	22	in	in	ADP
issue-581	161	23	ukraine	ukraine	NOUN
issue-581	161	24	]	]	PUNCT
issue-581	161	25	.	.	PUNCT
issue-581	162	1	naukovyi	naukovyi	PROPN
issue-581	162	2	visnyk	visnyk	PROPN
issue-581	162	3	khersonskoho	khersonskoho	PROPN
issue-581	162	4	derzhavnoho	derzhavnoho	PROPN
issue-581	162	5	universytetu	universytetu	NOUN
issue-581	162	6	,	,	PUNCT
issue-581	162	7	6	6	NUM
issue-581	162	8	-	-	SYM
issue-581	162	9	1(2	1(2	NUM
issue-581	162	10	)	)	PUNCT
issue-581	162	11	,	,	PUNCT
issue-581	162	12	211	211	NUM
issue-581	162	13	-	-	SYM
issue-581	162	14	214	214	NUM
issue-581	162	15	.	.	PUNCT
issue-581	163	1	(	(	PUNCT
issue-581	163	2	in	in	ADP
issue-581	163	3	ukrainian	ukrainian	ADJ
issue-581	163	4	)	)	PUNCT
issue-581	163	5	berezhniuk	berezhniuk	NOUN
issue-581	163	6	,	,	PUNCT
issue-581	163	7	i.	i.	PROPN
issue-581	163	8	h.	h.	PROPN
issue-581	163	9	(	(	PUNCT
issue-581	163	10	2009	2009	NUM
issue-581	163	11	)	)	PUNCT
issue-581	163	12	.	.	PUNCT
issue-581	164	1	henetyko	henetyko	PROPN
issue-581	164	2	-	-	PUNCT
issue-581	164	3	prohnostychnyi	prohnostychnyi	NOUN
issue-581	164	4	zriz	zriz	PROPN
issue-581	164	5	systemy	systemy	PROPN
issue-581	164	6	upravlinnia	upravlinnia	PROPN
issue-581	164	7	mytnoiu	mytnoiu	PROPN
issue-581	164	8	spravoiu	spravoiu	PROPN
issue-581	164	9	v	v	PROPN
issue-581	164	10	ukraini	ukraini	PROPN
issue-581	164	11	[	[	X
issue-581	164	12	genetic	genetic	ADJ
issue-581	164	13	and	and	CCONJ
issue-581	164	14	prognostic	prognostic	ADJ
issue-581	164	15	study	study	NOUN
issue-581	164	16	of	of	ADP
issue-581	164	17	the	the	DET
issue-581	164	18	customs	customs	PROPN
issue-581	164	19	management	management	NOUN
issue-581	164	20	system	system	NOUN
issue-581	164	21	in	in	ADP
issue-581	164	22	ukraine	ukraine	NOUN
issue-581	164	23	.	.	PUNCT
issue-581	165	1	economics	economic	NOUN
issue-581	165	2	]	]	PUNCT
issue-581	165	3	.	.	PUNCT
issue-581	166	1	visnyk	visnyk	PROPN
issue-581	166	2	akademii	akademii	PROPN
issue-581	166	3	mytnoii	mytnoii	PROPN
issue-581	166	4	sluzhby	sluzhby	PROPN
issue-581	166	5	ukrainy	ukrainy	PROPN
issue-581	166	6	.	.	PUNCT
issue-581	167	1	ekonomika	ekonomika	PROPN
issue-581	167	2	,	,	PUNCT
issue-581	167	3	1	1	NUM
issue-581	167	4	,	,	PUNCT
issue-581	167	5	69	69	NUM
issue-581	167	6	-	-	SYM
issue-581	167	7	80	80	NUM
issue-581	167	8	.	.	PUNCT
issue-581	168	1	(	(	PUNCT
issue-581	168	2	in	in	ADP
issue-581	168	3	ukrainian	ukrainian	ADJ
issue-581	168	4	)	)	PUNCT
issue-581	168	5	the	the	DET
issue-581	168	6	cabinet	cabinet	NOUN
issue-581	168	7	of	of	ADP
issue-581	168	8	ministers	minister	NOUN
issue-581	168	9	of	of	ADP
issue-581	168	10	ukraine	ukraine	PROPN
issue-581	168	11	(	(	PUNCT
issue-581	168	12	2014	2014	NUM
issue-581	168	13	)	)	PUNCT
issue-581	168	14	.	.	PUNCT
issue-581	169	1	pro	pro	ADJ
issue-581	169	2	derzhavnu	derzhavnu	PROPN
issue-581	169	3	fiskalnu	fiskalnu	PROPN
issue-581	169	4	sluzhbu	sluzhbu	PROPN
issue-581	169	5	ukrainy	ukrainy	ADJ
issue-581	170	1	[	[	X
issue-581	170	2	on	on	ADP
issue-581	170	3	the	the	DET
issue-581	170	4	state	state	NOUN
issue-581	170	5	fiscal	fiscal	ADJ
issue-581	170	6	service	service	NOUN
issue-581	170	7	of	of	ADP
issue-581	170	8	ukraine	ukraine	NOUN
issue-581	170	9	]	]	PUNCT
issue-581	170	10	(	(	PUNCT
issue-581	170	11	resolution	resolution	NOUN
issue-581	170	12	no	no	NOUN
issue-581	170	13	.	.	PROPN
issue-581	170	14	236	236	NUM
issue-581	170	15	of	of	ADP
issue-581	170	16	may	may	PROPN
issue-581	170	17	21	21	NUM
issue-581	170	18	,	,	PUNCT
issue-581	170	19	2014	2014	NUM
issue-581	170	20	)	)	PUNCT
issue-581	170	21	.	.	PUNCT
issue-581	171	1	ofitsiynyi	ofitsiynyi	PROPN
issue-581	171	2	visnyk	visnyk	ADP
issue-581	171	3	ukrainy	ukrainy	ADJ
issue-581	171	4	,	,	PUNCT
issue-581	171	5	55	55	NUM
issue-581	171	6	,	,	PUNCT
issue-581	171	7	1507	1507	NUM
issue-581	171	8	.	.	PUNCT
issue-581	172	1	(	(	PUNCT
issue-581	172	2	in	in	ADP
issue-581	172	3	ukrainian	ukrainian	ADJ
issue-581	172	4	)	)	PUNCT
issue-581	172	5	popova	popova	PROPN
issue-581	172	6	,	,	PUNCT
issue-581	172	7	s.	s.	PROPN
issue-581	172	8	m.	m.	PROPN
issue-581	172	9	(	(	PUNCT
issue-581	172	10	2015	2015	NUM
issue-581	172	11	)	)	PUNCT
issue-581	172	12	.	.	PUNCT
issue-581	173	1	azhministratyvno	azhministratyvno	ADJ
issue-581	173	2	-	-	PUNCT
issue-581	173	3	pravovyi	pravovyi	ADJ
issue-581	173	4	status	status	NOUN
issue-581	173	5	orhaniv	orhaniv	PROPN
issue-581	173	6	derzhavnoho	derzhavnoho	PROPN
issue-581	173	7	finansovoho	finansovoho	NOUN
issue-581	173	8	kontroliu	kontroliu	PROPN
issue-581	173	9	v	v	PROPN
issue-581	173	10	umovakh	umovakh	PROPN
issue-581	173	11	reformuvannia	reformuvannia	PROPN
issue-581	173	12	mizhbiudzhetnykh	mizhbiudzhetnykh	ADJ
issue-581	173	13	vidnosyn	vidnosyn	NOUN
issue-581	174	1	[	[	X
issue-581	174	2	the	the	DET
issue-581	174	3	administrative	administrative	ADJ
issue-581	174	4	and	and	CCONJ
issue-581	174	5	legal	legal	ADJ
issue-581	174	6	status	status	NOUN
issue-581	174	7	of	of	ADP
issue-581	174	8	the	the	DET
issue-581	174	9	bodies	body	NOUN
issue-581	174	10	of	of	ADP
issue-581	174	11	state	state	NOUN
issue-581	174	12	financial	financial	ADJ
issue-581	174	13	control	control	NOUN
issue-581	174	14	in	in	ADP
issue-581	174	15	the	the	DET
issue-581	174	16	conditions	condition	NOUN
issue-581	174	17	of	of	ADP
issue-581	174	18	reforming	reform	VERB
issue-581	174	19	inter	inter	ADJ
issue-581	174	20	-	-	ADJ
issue-581	174	21	budgetary	budgetary	ADJ
issue-581	174	22	relations	relation	NOUN
issue-581	174	23	]	]	PUNCT
issue-581	174	24	.	.	PUNCT
issue-581	175	1	nashe	nashe	PROPN
issue-581	175	2	pravo	pravo	PROPN
issue-581	175	3	,	,	PUNCT
issue-581	175	4	2	2	NUM
issue-581	175	5	,	,	PUNCT
issue-581	175	6	35	35	NUM
issue-581	175	7	-	-	SYM
issue-581	175	8	41	41	NUM
issue-581	175	9	.	.	PUNCT
issue-581	176	1	(	(	PUNCT
issue-581	176	2	in	in	ADP
issue-581	176	3	ukrainian	ukrainian	ADJ
issue-581	176	4	)	)	PUNCT
issue-581	176	5	bryhinets	bryhinet	NOUN
issue-581	176	6	,	,	PUNCT
issue-581	176	7	o.	o.	NOUN
issue-581	176	8	o.	o.	PROPN
issue-581	176	9	(	(	PUNCT
issue-581	176	10	2016	2016	NUM
issue-581	176	11	)	)	PUNCT
issue-581	176	12	.	.	PUNCT
issue-581	177	1	mistse	mistse	PROPN
issue-581	177	2	derzhavnoi	derzhavnoi	PROPN
issue-581	177	3	fiskalnoi	fiskalnoi	PROPN
issue-581	177	4	sluzhby	sluzhby	PROPN
issue-581	177	5	ukrainy	ukrainy	ADJ
issue-581	177	6	v	v	ADP
issue-581	177	7	protsesi	protsesi	NOUN
issue-581	177	8	realizatsii	realizatsii	ADJ
issue-581	177	9	finansovoi	finansovoi	NOUN
issue-581	178	1	bezpeky	bezpeky	PROPN
issue-581	178	2	derzhavy	derzhavy	PROPN
issue-581	179	1	[	[	X
issue-581	179	2	place	place	NOUN
issue-581	179	3	of	of	ADP
issue-581	179	4	the	the	DET
issue-581	179	5	state	state	NOUN
issue-581	179	6	fiscal	fiscal	ADJ
issue-581	179	7	service	service	NOUN
issue-581	179	8	of	of	ADP
issue-581	179	9	ukraine	ukraine	NOUN
issue-581	179	10	in	in	ADP
issue-581	179	11	the	the	DET
issue-581	179	12	process	process	NOUN
issue-581	179	13	of	of	ADP
issue-581	179	14	implementing	implement	VERB
issue-581	179	15	financial	financial	ADJ
issue-581	179	16	security	security	NOUN
issue-581	179	17	of	of	ADP
issue-581	179	18	the	the	DET
issue-581	179	19	state	state	NOUN
issue-581	179	20	]	]	PUNCT
issue-581	179	21	.	.	PUNCT
issue-581	180	1	naukovyi	naukovyi	AUX
issue-581	180	2	visnyk	visnyk	PROPN
issue-581	180	3	mizhnarodnoho	mizhnarodnoho	PROPN
issue-581	180	4	humanitarnoho	humanitarnoho	PROPN
issue-581	180	5	universytetu	universytetu	NOUN
issue-581	180	6	,	,	PUNCT
issue-581	180	7	22	22	NUM
issue-581	180	8	,	,	PUNCT
issue-581	180	9	60	60	NUM
issue-581	180	10	-	-	SYM
issue-581	180	11	63	63	NUM
issue-581	180	12	.	.	PUNCT
issue-581	181	1	(	(	PUNCT
issue-581	181	2	in	in	ADP
issue-581	181	3	ukrainian	ukrainian	ADJ
issue-581	181	4	)	)	PUNCT
issue-581	181	5	proskura	proskura	NOUN
issue-581	181	6	,	,	PUNCT
issue-581	181	7	k.	k.	PROPN
issue-581	181	8	p.	p.	PROPN
issue-581	181	9	(	(	PUNCT
issue-581	181	10	2012	2012	NUM
issue-581	181	11	)	)	PUNCT
issue-581	181	12	.	.	PUNCT
issue-581	182	1	zarubizhnyi	zarubizhnyi	PROPN
issue-581	182	2	dosvid	dosvid	PROPN
issue-581	182	3	orhanizatsii	orhanizatsii	PROPN
issue-581	182	4	podatkovoho	podatkovoho	NOUN
issue-581	182	5	administruvannia	administruvannia	NOUN
issue-581	183	1	[	[	X
issue-581	183	2	foreign	foreign	ADJ
issue-581	183	3	experience	experience	NOUN
issue-581	183	4	in	in	ADP
issue-581	183	5	the	the	DET
issue-581	183	6	organization	organization	NOUN
issue-581	183	7	of	of	ADP
issue-581	183	8	tax	tax	PROPN
issue-581	183	9	administration	administration	NOUN
issue-581	183	10	]	]	PUNCT
issue-581	183	11	.	.	PUNCT
issue-581	184	1	ekonomichnyi	ekonomichnyi	NOUN
issue-581	184	2	chasopys	chasopys	PROPN
issue-581	184	3	-	-	PUNCT
issue-581	184	4	xxi	xxi	ADJ
issue-581	184	5	,	,	PUNCT
issue-581	184	6	7	7	NUM
issue-581	184	7	-	-	SYM
issue-581	184	8	8	8	NUM
issue-581	184	9	,	,	PUNCT
issue-581	184	10	30	30	NUM
issue-581	184	11	-	-	SYM
issue-581	184	12	33	33	NUM
issue-581	184	13	.	.	PUNCT
issue-581	185	1	(	(	PUNCT
issue-581	185	2	in	in	ADP
issue-581	185	3	ukrainian	ukrainian	ADJ
issue-581	185	4	)	)	PUNCT
issue-581	185	5	danilov	danilov	NOUN
issue-581	185	6	,	,	PUNCT
issue-581	185	7	o.	o.	PROPN
issue-581	185	8	d.	d.	PROPN
issue-581	185	9	,	,	PUNCT
issue-581	185	10	flissak	flissak	PROPN
issue-581	185	11	,	,	PUNCT
issue-581	185	12	n.	n.	PROPN
issue-581	185	13	p.	p.	PROPN
issue-581	185	14	podatkova	podatkova	PROPN
issue-581	185	15	systema	systema	PROPN
issue-581	185	16	ta	ta	PROPN
issue-581	185	17	shliakhy	shliakhy	PROPN
issue-581	185	18	yii	yii	PROPN
issue-581	185	19	reformuvannia	reformuvannia	PROPN
issue-581	185	20	:	:	PUNCT
issue-581	185	21	navchalnyi	navchalnyi	PROPN
issue-581	185	22	posibnyk	posibnyk	VERB
issue-581	185	23	[	[	PUNCT
issue-581	185	24	the	the	DET
issue-581	185	25	tax	tax	NOUN
issue-581	185	26	system	system	NOUN
issue-581	185	27	and	and	CCONJ
issue-581	185	28	the	the	DET
issue-581	185	29	ways	way	NOUN
issue-581	185	30	of	of	ADP
issue-581	185	31	its	its	PRON
issue-581	185	32	reformation	reformation	NOUN
issue-581	185	33	:	:	PUNCT
issue-581	185	34	a	a	DET
issue-581	185	35	teaching	teaching	NOUN
issue-581	185	36	manual	manual	NOUN
issue-581	185	37	]	]	PUNCT
issue-581	185	38	.	.	PUNCT
issue-581	186	1	k.	k.	PROPN
issue-581	186	2	:	:	PUNCT
issue-581	187	1	parliamentary	parliamentary	ADJ
issue-581	187	2	publishing	publishing	PROPN
issue-581	187	3	house	house	NOUN
issue-581	187	4	.	.	PUNCT
issue-581	188	1	(	(	PUNCT
issue-581	188	2	in	in	ADP
issue-581	188	3	ukrainian	ukrainian	ADJ
issue-581	188	4	)	)	PUNCT
issue-581	188	5	baltic	baltic	ADJ
issue-581	188	6	journal	journal	NOUN
issue-581	188	7	of	of	ADP
issue-581	188	8	economic	economic	ADJ
issue-581	188	9	studies	study	NOUN
issue-581	188	10	363	363	NUM
issue-581	188	11	vol	vol	NOUN
issue-581	188	12	.	.	PUNCT
issue-581	189	1	4	4	NUM
issue-581	189	2	,	,	PUNCT
issue-581	189	3	no	no	INTJ
issue-581	189	4	.	.	NOUN
issue-581	189	5	5	5	NUM
issue-581	189	6	,	,	PUNCT
issue-581	189	7	2018	2018	NUM
issue-581	189	8	encyclopaedia	encyclopaedia	PROPN
issue-581	189	9	britannica	britannica	PROPN
issue-581	189	10	in	in	ADP
issue-581	189	11	30	30	NUM
issue-581	189	12	volumes	volume	NOUN
issue-581	189	13	.	.	PUNCT
issue-581	190	1	(	(	PUNCT
issue-581	190	2	1997	1997	NUM
issue-581	190	3	)	)	PUNCT
issue-581	190	4	.	.	PUNCT
issue-581	191	1	vol	vol	NOUN
issue-581	191	2	.	.	PROPN
issue-581	192	1	17	17	NUM
issue-581	192	2	.	.	PUNCT
issue-581	193	1	bandurka	bandurka	PROPN
issue-581	193	2	,	,	PUNCT
issue-581	194	1	o.	o.	PROPN
issue-581	194	2	o.	o.	PROPN
issue-581	195	1	(	(	PUNCT
issue-581	195	2	2007	2007	NUM
issue-581	195	3	)	)	PUNCT
issue-581	195	4	.	.	PUNCT
issue-581	196	1	upravlinnia	upravlinnia	PROPN
issue-581	196	2	derzhavnoiu	derzhavnoiu	PROPN
issue-581	196	3	podatkovoiu	podatkovoiu	PROPN
issue-581	196	4	sluzhboiu	sluzhboiu	VERB
issue-581	196	5	v	v	ADP
issue-581	196	6	ukraini	ukraini	NOUN
issue-581	196	7	:	:	PUNCT
issue-581	196	8	orhanizatsiyno	orhanizatsiyno	NOUN
issue-581	196	9	-	-	PUNCT
issue-581	196	10	pravovi	pravovi	NOUN
issue-581	196	11	aspekty	aspekty	NOUN
issue-581	197	1	[	[	X
issue-581	197	2	management	management	NOUN
issue-581	197	3	of	of	ADP
issue-581	197	4	the	the	DET
issue-581	197	5	state	state	NOUN
issue-581	197	6	tax	tax	NOUN
issue-581	197	7	service	service	NOUN
issue-581	197	8	in	in	ADP
issue-581	197	9	ukraine	ukraine	NOUN
issue-581	197	10	:	:	PUNCT
issue-581	197	11	organizational	organizational	ADJ
issue-581	197	12	and	and	CCONJ
issue-581	197	13	legal	legal	ADJ
issue-581	197	14	aspects	aspect	NOUN
issue-581	197	15	]	]	PUNCT
issue-581	197	16	(	(	PUNCT
issue-581	197	17	dissertation	dissertation	NOUN
issue-581	197	18	)	)	PUNCT
issue-581	197	19	.	.	PUNCT
issue-581	198	1	kyiv	kyiv	ADJ
issue-581	198	2	:	:	PUNCT
issue-581	199	1	kiev	kiev	PROPN
issue-581	199	2	international	international	PROPN
issue-581	199	3	university	university	PROPN
issue-581	199	4	.	.	PUNCT
issue-581	200	1	(	(	PUNCT
issue-581	200	2	in	in	ADP
issue-581	200	3	ukrainian	ukrainian	ADJ
issue-581	200	4	)	)	PUNCT
issue-581	200	5	chentsov	chentsov	PROPN
issue-581	200	6	,	,	PUNCT
issue-581	200	7	v.	v.	CCONJ
issue-581	200	8	,	,	PUNCT
issue-581	200	9	taranova	taranova	PROPN
issue-581	200	10	,	,	PUNCT
issue-581	200	11	s.	s.	PROPN
issue-581	200	12	(	(	PUNCT
issue-581	200	13	2009	2009	NUM
issue-581	200	14	)	)	PUNCT
issue-581	200	15	.	.	PUNCT
issue-581	201	1	upravlinnia	upravlinnia	PROPN
issue-581	201	2	mytnoiu	mytnoiu	PROPN
issue-581	201	3	spravoiu	spravoiu	PROPN
issue-581	201	4	v	v	PROPN
issue-581	201	5	ssha	ssha	PROPN
issue-581	201	6	:	:	PUNCT
issue-581	201	7	orhanizatsiyni	orhanizatsiyni	PROPN
issue-581	201	8	aspekty	aspekty	PROPN
issue-581	202	1	[	[	X
issue-581	202	2	management	management	NOUN
issue-581	202	3	of	of	ADP
issue-581	202	4	customs	custom	NOUN
issue-581	202	5	in	in	ADP
issue-581	202	6	the	the	DET
issue-581	202	7	usa	usa	NOUN
issue-581	202	8	:	:	PUNCT
issue-581	202	9	organizational	organizational	ADJ
issue-581	202	10	aspects	aspect	NOUN
issue-581	202	11	]	]	PUNCT
issue-581	202	12	.	.	PUNCT
issue-581	203	1	derzhavne	derzhavne	ADV
issue-581	203	2	upravlinnia	upravlinnia	PROPN
issue-581	203	3	ta	ta	AUX
issue-581	203	4	mistseve	mistseve	VERB
issue-581	203	5	samovriaduvannia	samovriaduvannia	NOUN
issue-581	203	6	:	:	PUNCT
issue-581	203	7	zbirnyk	zbirnyk	PROPN
issue-581	203	8	naukovykh	naukovykh	PROPN
issue-581	203	9	prats	prat	NOUN
issue-581	203	10	,	,	PUNCT
issue-581	203	11	3(3	3(3	NUM
issue-581	203	12	)	)	PUNCT
issue-581	203	13	.	.	PUNCT
issue-581	204	1	(	(	PUNCT
issue-581	204	2	in	in	ADP
issue-581	204	3	ukrainian	ukrainian	ADJ
issue-581	204	4	)	)	PUNCT
issue-581	204	5	savarets	savaret	NOUN
issue-581	204	6	,	,	PUNCT
issue-581	204	7	a.	a.	NOUN
issue-581	204	8	(	(	PUNCT
issue-581	204	9	2017	2017	NUM
issue-581	204	10	)	)	PUNCT
issue-581	204	11	.	.	PUNCT
issue-581	205	1	ukrainskyi	ukrainskyi	PROPN
issue-581	205	2	ta	ta	ADP
issue-581	205	3	zarubizhnyi	zarubizhnyi	PROPN
issue-581	205	4	dosvid	dosvid	PROPN
issue-581	205	5	pobudovy	pobudovy	PROPN
issue-581	205	6	mytnykh	mytnykh	VERB
issue-581	205	7	orhaniv	orhaniv	NOUN
issue-581	205	8	:	:	PUNCT
issue-581	205	9	rekomendatsii	rekomendatsii	PROPN
issue-581	205	10	dlia	dlia	PROPN
issue-581	206	1	suchasnoi	suchasnoi	PROPN
issue-581	206	2	ukrainy	ukrainy	ADJ
issue-581	206	3	[	[	X
issue-581	206	4	ukrainian	ukrainian	ADJ
issue-581	206	5	and	and	CCONJ
issue-581	206	6	foreign	foreign	ADJ
issue-581	206	7	experience	experience	NOUN
issue-581	206	8	of	of	ADP
issue-581	206	9	customs	customs	PROPN
issue-581	206	10	authority	authority	NOUN
issue-581	206	11	structure	structure	NOUN
issue-581	206	12	:	:	PUNCT
issue-581	206	13	recommendations	recommendation	NOUN
issue-581	206	14	for	for	ADP
issue-581	206	15	modern	modern	ADJ
issue-581	206	16	ukraine	ukraine	NOUN
issue-581	206	17	]	]	PUNCT
issue-581	206	18	.	.	PUNCT
issue-581	207	1	kyiv	kyiv	PROPN
issue-581	207	2	:	:	PUNCT
issue-581	207	3	institute	institute	NOUN
issue-581	207	4	for	for	ADP
issue-581	207	5	economic	economic	ADJ
issue-581	207	6	research	research	NOUN
issue-581	207	7	and	and	CCONJ
issue-581	207	8	policy	policy	NOUN
issue-581	207	9	consulting	consulting	NOUN
issue-581	207	10	.	.	PUNCT
issue-581	208	1	(	(	PUNCT
issue-581	208	2	in	in	ADP
issue-581	208	3	ukrainian	ukrainian	ADJ
issue-581	208	4	)	)	PUNCT
issue-581	208	5	hm	hm	INTJ
issue-581	208	6	revenue	revenue	NOUN
issue-581	208	7	&	&	CCONJ
issue-581	208	8	customs	customs	PROPN
issue-581	208	9	:	:	PUNCT
issue-581	208	10	about	about	ADP
issue-581	208	11	us	we	PRON
issue-581	208	12	.	.	PUNCT
issue-581	209	1	in	in	ADP
issue-581	209	2	uk	uk	PROPN
issue-581	209	3	government	government	NOUN
issue-581	209	4	portal	portal	PROPN
issue-581	209	5	.	.	PUNCT
issue-581	210	1	retrieved	retrieve	VERB
issue-581	210	2	from	from	ADP
issue-581	210	3	:	:	PUNCT
issue-581	210	4	https://www.gov.uk/government/	https://www.gov.uk/government/	PROPN
issue-581	210	5	organisations	organisation	NOUN
issue-581	210	6	/	/	SYM
issue-581	210	7	hm	hm	NUM
issue-581	210	8	-	-	PUNCT
issue-581	210	9	revenue	revenue	NOUN
issue-581	210	10	-	-	PUNCT
issue-581	210	11	customs	custom	NOUN
issue-581	210	12	/	/	SYM
issue-581	210	13	about	about	ADP
issue-581	210	14	les	le	NOUN
issue-581	210	15	multiples	multiple	NOUN
issue-581	210	16	missions	mission	NOUN
issue-581	210	17	de	de	X
issue-581	210	18	la	la	PROPN
issue-581	210	19	douane	douane	PROPN
issue-581	210	20	française	française	PROPN
issue-581	210	21	.	.	PUNCT
issue-581	211	1	in	in	ADP
issue-581	211	2	french	french	ADJ
issue-581	211	3	government	government	NOUN
issue-581	211	4	portal	portal	NOUN
issue-581	211	5	.	.	PUNCT
issue-581	212	1	retrieved	retrieve	VERB
issue-581	212	2	from	from	ADP
issue-581	212	3	:	:	PUNCT
issue-581	212	4	http://www.douane.gouv.fr/	http://www.douane.gouv.fr/	PROPN
issue-581	212	5	articles	article	NOUN
issue-581	212	6	/	/	SYM
issue-581	212	7	a11602	a11602	NUM
issue-581	212	8	-	-	PUNCT
issue-581	212	9	les	le	NOUN
issue-581	212	10	-	-	PUNCT
issue-581	212	11	multiples	multiple	NOUN
issue-581	212	12	-	-	PUNCT
issue-581	212	13	missions	mission	NOUN
issue-581	212	14	-	-	PUNCT
issue-581	212	15	de	de	X
issue-581	212	16	-	-	ADJ
issue-581	212	17	la	la	ADJ
issue-581	212	18	-	-	PUNCT
issue-581	212	19	douane	douane	NOUN
issue-581	212	20	-	-	PUNCT
issue-581	212	21	francaise	francaise	PROPN
issue-581	212	22	(	(	PUNCT
issue-581	212	23	in	in	ADP
issue-581	212	24	french	french	NOUN
issue-581	212	25	)	)	PUNCT
issue-581	212	26	on	on	ADP
issue-581	212	27	state	state	NOUN
issue-581	212	28	revenue	revenue	NOUN
issue-581	212	29	service	service	NOUN
issue-581	212	30	(	(	PUNCT
issue-581	212	31	the	the	DET
issue-581	212	32	law	law	NOUN
issue-581	212	33	of	of	ADP
issue-581	212	34	latvia	latvia	PROPN
issue-581	212	35	of	of	ADP
issue-581	212	36	october	october	PROPN
issue-581	212	37	28	28	NUM
issue-581	212	38	,	,	PUNCT
issue-581	212	39	1993	1993	NUM
issue-581	212	40	)	)	PUNCT
issue-581	212	41	.	.	PUNCT
issue-581	213	1	retrieved	retrieve	VERB
issue-581	213	2	from	from	ADP
issue-581	213	3	:	:	PUNCT
issue-581	213	4	https://www.vid.gov.lv/en/	https://www.vid.gov.lv/en/	NOUN
issue-581	213	5	about	about	ADP
issue-581	213	6	-	-	PUNCT
issue-581	213	7	us-0	us-0	NOUN
issue-581	213	8	oliinyk	oliinyk	NOUN
issue-581	213	9	,	,	PUNCT
issue-581	213	10	o.	o.	PROPN
issue-581	213	11	d.	d.	PROPN
issue-581	213	12	,	,	PUNCT
issue-581	213	13	muliavka	muliavka	PROPN
issue-581	213	14	d.	d.	PROPN
issue-581	213	15	h.	h.	PROPN
issue-581	214	1	(	(	PUNCT
issue-581	214	2	2016	2016	NUM
issue-581	214	3	)	)	PUNCT
issue-581	214	4	.	.	PUNCT
issue-581	215	1	pravovyi	pravovyi	ADJ
issue-581	215	2	status	status	NOUN
issue-581	215	3	fiskalnykh	fiskalnykh	VERB
issue-581	215	4	orhaniv	orhaniv	NOUN
issue-581	215	5	ukrainy	ukrainy	ADJ
issue-581	215	6	ta	ta	ADP
issue-581	215	7	derzhav	derzhav	PROPN
issue-581	215	8	-	-	PUNCT
issue-581	215	9	chleniv	chleniv	VERB
issue-581	215	10	yevropeyskoho	yevropeyskoho	NOUN
issue-581	215	11	soiuzu	soiuzu	NOUN
issue-581	216	1	[	[	X
issue-581	216	2	legal	legal	ADJ
issue-581	216	3	status	status	NOUN
issue-581	216	4	of	of	ADP
issue-581	216	5	fiscal	fiscal	ADJ
issue-581	216	6	authorities	authority	NOUN
issue-581	216	7	of	of	ADP
issue-581	216	8	ukraine	ukraine	PROPN
issue-581	216	9	and	and	CCONJ
issue-581	216	10	the	the	DET
issue-581	216	11	european	european	PROPN
issue-581	216	12	union	union	PROPN
issue-581	216	13	member	member	NOUN
issue-581	216	14	states	state	NOUN
issue-581	216	15	]	]	PUNCT
issue-581	216	16	(	(	PUNCT
issue-581	216	17	monograph	monograph	NOUN
issue-581	216	18	)	)	PUNCT
issue-581	216	19	.	.	PUNCT
issue-581	217	1	irpen	irpen	NOUN
issue-581	217	2	:	:	PUNCT
issue-581	217	3	state	state	NOUN
issue-581	217	4	fiscal	fiscal	ADJ
issue-581	217	5	service	service	NOUN
issue-581	217	6	of	of	ADP
issue-581	217	7	ukraine	ukraine	PROPN
issue-581	217	8	national	national	PROPN
issue-581	217	9	university	university	PROPN
issue-581	217	10	of	of	ADP
issue-581	217	11	state	state	NOUN
issue-581	217	12	tax	tax	NOUN
issue-581	217	13	service	service	NOUN
issue-581	217	14	of	of	ADP
issue-581	217	15	ukraine	ukraine	NOUN
issue-581	217	16	.	.	PUNCT
issue-581	218	1	(	(	PUNCT
issue-581	218	2	in	in	ADP
issue-581	218	3	ukrainian	ukrainian	ADJ
issue-581	218	4	)	)	PUNCT
issue-581	218	5	khainttsen	khainttsen	PROPN
issue-581	218	6	,	,	PUNCT
issue-581	218	7	м	м	X
issue-581	218	8	.	.	PUNCT
issue-581	218	9	(	(	PUNCT
issue-581	218	10	2010	2010	NUM
issue-581	218	11	)	)	PUNCT
issue-581	218	12	.	.	PUNCT
issue-581	219	1	administratyvni	administratyvni	PROPN
issue-581	219	2	protsedury	protsedury	PROPN
issue-581	219	3	u	u	PROPN
issue-581	219	4	finansovii	finansovii	PROPN
issue-581	219	5	sferi	sferi	PROPN
issue-581	219	6	v	v	PROPN
issue-581	219	7	frn	frn	PROPN
issue-581	220	1	[	[	X
issue-581	220	2	administrative	administrative	ADJ
issue-581	220	3	procedures	procedure	NOUN
issue-581	220	4	in	in	ADP
issue-581	220	5	the	the	DET
issue-581	220	6	financial	financial	ADJ
issue-581	220	7	sector	sector	NOUN
issue-581	220	8	in	in	ADP
issue-581	220	9	the	the	DET
issue-581	220	10	federal	federal	PROPN
issue-581	220	11	republic	republic	PROPN
issue-581	220	12	of	of	ADP
issue-581	220	13	germany	germany	PROPN
issue-581	220	14	]	]	PUNCT
issue-581	220	15	.	.	PUNCT
issue-581	221	1	administratyvni	administratyvni	PROPN
issue-581	221	2	protsedury	protsedury	VERB
issue-581	221	3	v	v	ADP
issue-581	221	4	ekonomitsi	ekonomitsi	PROPN
issue-581	221	5	:	:	PUNCT
issue-581	221	6	problemy	problemy	PROPN
issue-581	221	7	vdoskonalennia	vdoskonalennia	PROPN
issue-581	221	8	pravovoho	pravovoho	PROPN
issue-581	221	9	rehuliuvannia	rehuliuvannia	PROPN
issue-581	221	10	.	.	PUNCT
issue-581	222	1	st	st	PROPN
issue-581	222	2	.	.	PROPN
issue-581	222	3	petersburg	petersburg	PROPN
issue-581	222	4	.	.	PUNCT
issue-581	223	1	(	(	PUNCT
issue-581	223	2	in	in	ADP
issue-581	223	3	ukrainian	ukrainian	ADJ
issue-581	223	4	)	)	PUNCT
issue-581	223	5	iliushyk	iliushyk	NOUN
issue-581	223	6	,	,	PUNCT
issue-581	223	7	o.	o.	NOUN
issue-581	223	8	m.	m.	NOUN
issue-581	223	9	,	,	PUNCT
issue-581	223	10	pishchanska	pishchanska	NOUN
issue-581	223	11	,	,	PUNCT
issue-581	223	12	m.	m.	NOUN
issue-581	223	13	o.	o.	PROPN
issue-581	223	14	(	(	PUNCT
issue-581	223	15	2018	2018	NUM
issue-581	223	16	)	)	PUNCT
issue-581	223	17	.	.	PUNCT
issue-581	224	1	analiz	analiz	PROPN
issue-581	224	2	pobudovy	pobudovy	ADP
issue-581	224	3	podatkovykh	podatkovykh	ADJ
issue-581	224	4	system	system	NOUN
issue-581	224	5	u	u	NOUN
issue-581	224	6	zarubizhnykh	zarubizhnykh	PROPN
issue-581	224	7	krainakh	krainakh	PROPN
issue-581	224	8	ta	ta	PROPN
issue-581	225	1	v	v	X
issue-581	225	2	ukraini	ukraini	NOUN
issue-581	225	3	[	[	PUNCT
issue-581	225	4	an	an	DET
issue-581	225	5	analysis	analysis	NOUN
issue-581	225	6	of	of	ADP
issue-581	225	7	the	the	DET
issue-581	225	8	structure	structure	NOUN
issue-581	225	9	of	of	ADP
issue-581	225	10	tax	tax	NOUN
issue-581	225	11	systems	system	NOUN
issue-581	225	12	in	in	ADP
issue-581	225	13	foreign	foreign	ADJ
issue-581	225	14	countries	country	NOUN
issue-581	225	15	and	and	CCONJ
issue-581	225	16	in	in	ADP
issue-581	225	17	ukraine	ukraine	NOUN
issue-581	225	18	]	]	PUNCT
issue-581	225	19	.	.	PUNCT
issue-581	226	1	naukovyi	naukovyi	PROPN
issue-581	226	2	visnyk	visnyk	PROPN
issue-581	226	3	lvivskoho	lvivskoho	PROPN
issue-581	226	4	derzhavnoho	derzhavnoho	PROPN
issue-581	226	5	universytetu	universytetu	NOUN
issue-581	226	6	vnutrishnikh	vnutrishnikh	NOUN
issue-581	226	7	sprav	sprav	NOUN
issue-581	226	8	,	,	PUNCT
issue-581	226	9	1	1	NUM
issue-581	226	10	,	,	PUNCT
issue-581	226	11	157	157	NUM
issue-581	226	12	-	-	SYM
issue-581	226	13	165	165	NUM
issue-581	226	14	.	.	PUNCT
issue-581	227	1	(	(	PUNCT
issue-581	227	2	in	in	ADP
issue-581	227	3	ukrainian	ukrainian	ADJ
issue-581	227	4	)	)	PUNCT
issue-581	227	5	o	o	NOUN
issue-581	227	6	ministerstve	ministerstve	NOUN
issue-581	228	1	[	[	X
issue-581	228	2	on	on	ADP
issue-581	228	3	the	the	DET
issue-581	228	4	ministry	ministry	NOUN
issue-581	228	5	]	]	PUNCT
issue-581	228	6	.	.	PUNCT
issue-581	229	1	in	in	ADP
issue-581	229	2	the	the	DET
issue-581	229	3	portal	portal	NOUN
issue-581	229	4	of	of	ADP
issue-581	229	5	the	the	DET
issue-581	229	6	ministry	ministry	PROPN
issue-581	229	7	of	of	ADP
issue-581	229	8	taxes	taxis	NOUN
issue-581	229	9	and	and	CCONJ
issue-581	229	10	levies	levy	NOUN
issue-581	229	11	of	of	ADP
issue-581	229	12	the	the	DET
issue-581	229	13	republic	republic	NOUN
issue-581	229	14	of	of	ADP
issue-581	229	15	belarus	belarus	PROPN
issue-581	229	16	.	.	PUNCT
issue-581	230	1	retrieved	retrieve	VERB
issue-581	230	2	from	from	ADP
issue-581	230	3	:	:	PUNCT
issue-581	230	4	http://www.nalog.gov.by/ru/o_ministerstve_ru/	http://www.nalog.gov.by/ru/o_ministerstve_ru/	PROPN
issue-581	230	5	(	(	PUNCT
issue-581	230	6	in	in	ADP
issue-581	230	7	russian	russian	ADJ
issue-581	230	8	)	)	PUNCT
issue-581	230	9	polozhenie	polozhenie	NOUN
issue-581	230	10	o	o	PROPN
issue-581	230	11	ministerstve	ministerstve	PROPN
issue-581	231	1	po	po	INTJ
issue-581	232	1	nalogam	nalogam	PRON
issue-581	233	1	i	i	PRON
issue-581	233	2	sboram	sboram	VERB
issue-581	233	3	respubliki	respubliki	ADJ
issue-581	233	4	belarus	belarus	NOUN
issue-581	234	1	[	[	X
issue-581	234	2	regulations	regulation	NOUN
issue-581	234	3	on	on	ADP
issue-581	234	4	the	the	DET
issue-581	234	5	ministry	ministry	PROPN
issue-581	234	6	of	of	ADP
issue-581	234	7	taxes	taxis	NOUN
issue-581	234	8	and	and	CCONJ
issue-581	234	9	levies	levy	NOUN
issue-581	234	10	of	of	ADP
issue-581	234	11	the	the	DET
issue-581	234	12	republic	republic	NOUN
issue-581	234	13	of	of	ADP
issue-581	234	14	belarus	belarus	PROPN
issue-581	234	15	]	]	PUNCT
issue-581	234	16	(	(	PUNCT
issue-581	234	17	decree	decree	NOUN
issue-581	234	18	no	no	NOUN
issue-581	234	19	.	.	NOUN
issue-581	234	20	1592	1592	NUM
issue-581	234	21	of	of	ADP
issue-581	234	22	october	october	PROPN
issue-581	234	23	31	31	NUM
issue-581	234	24	,	,	PUNCT
issue-581	234	25	2001	2001	NUM
issue-581	234	26	)	)	PUNCT
issue-581	234	27	.	.	PUNCT
issue-581	235	1	in	in	ADP
issue-581	235	2	the	the	DET
issue-581	235	3	portal	portal	NOUN
issue-581	235	4	of	of	ADP
issue-581	235	5	the	the	DET
issue-581	235	6	ministry	ministry	PROPN
issue-581	235	7	of	of	ADP
issue-581	235	8	taxes	taxis	NOUN
issue-581	235	9	and	and	CCONJ
issue-581	235	10	levies	levy	NOUN
issue-581	235	11	of	of	ADP
issue-581	235	12	the	the	DET
issue-581	235	13	republic	republic	NOUN
issue-581	235	14	of	of	ADP
issue-581	235	15	belarus	belarus	PROPN
issue-581	235	16	.	.	PUNCT
issue-581	236	1	retrieved	retrieve	VERB
issue-581	236	2	from	from	ADP
issue-581	236	3	:	:	PUNCT
issue-581	236	4	http://www.nalog.gov.by/ru/polozhenie-o-ministerstve-ru/	http://www.nalog.gov.by/ru/polozhenie-o-ministerstve-ru/	PROPN
issue-581	236	5	(	(	PUNCT
issue-581	236	6	in	in	ADP
issue-581	236	7	russian	russian	ADJ
issue-581	236	8	)	)	PUNCT
issue-581	237	1	o	o	INTJ
issue-581	237	2	nekotorykh	nekotorykh	ADJ
issue-581	237	3	voprosakh	voprosakh	PROPN
issue-581	237	4	tamozhennykh	tamozhennykh	PROPN
issue-581	237	5	organov	organov	NOUN
issue-581	237	6	[	[	X
issue-581	237	7	on	on	ADP
issue-581	237	8	some	some	DET
issue-581	237	9	issues	issue	NOUN
issue-581	237	10	of	of	ADP
issue-581	237	11	the	the	DET
issue-581	237	12	customs	custom	NOUN
issue-581	237	13	authorities	authority	NOUN
issue-581	237	14	]	]	PUNCT
issue-581	237	15	(	(	PUNCT
issue-581	237	16	decree	decree	INTJ
issue-581	237	17	no	no	INTJ
issue-581	237	18	.	.	PROPN
issue-581	238	1	228	228	NUM
issue-581	238	2	of	of	ADP
issue-581	238	3	april	april	PROPN
issue-581	238	4	21	21	NUM
issue-581	238	5	,	,	PUNCT
issue-581	238	6	2008	2008	NUM
issue-581	238	7	)	)	PUNCT
issue-581	238	8	.	.	PUNCT
issue-581	239	1	in	in	ADP
issue-581	239	2	national	national	ADJ
issue-581	239	3	legal	legal	ADJ
issue-581	239	4	portal	portal	NOUN
issue-581	239	5	of	of	ADP
issue-581	239	6	the	the	DET
issue-581	239	7	republic	republic	NOUN
issue-581	239	8	of	of	ADP
issue-581	239	9	belarus	belarus	PROPN
issue-581	239	10	.	.	PUNCT
issue-581	240	1	retrieved	retrieve	VERB
issue-581	240	2	from	from	ADP
issue-581	240	3	:	:	PUNCT
issue-581	240	4	http://pravo.by/	http://pravo.by/	VERB
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issue-581	240	7	p30800228	p30800228	PROPN
issue-581	240	8	(	(	PUNCT
issue-581	240	9	in	in	ADP
issue-581	240	10	russian	russian	ADJ
issue-581	240	11	)	)	PUNCT
issue-581	241	1	o	o	NOUN
issue-581	241	2	nekotorykh	nekotorykh	ADJ
issue-581	241	3	voprosakh	voprosakh	PROPN
issue-581	241	4	ministerstva	ministerstva	PROPN
issue-581	241	5	finansov	finansov	PROPN
issue-581	241	6	respubliki	respubliki	PROPN
issue-581	241	7	kazakhstan	kazakhstan	PROPN
issue-581	242	1	[	[	X
issue-581	242	2	on	on	ADP
issue-581	242	3	some	some	DET
issue-581	242	4	issues	issue	NOUN
issue-581	242	5	of	of	ADP
issue-581	242	6	the	the	DET
issue-581	242	7	ministry	ministry	PROPN
issue-581	242	8	of	of	ADP
issue-581	242	9	finance	finance	PROPN
issue-581	242	10	of	of	ADP
issue-581	242	11	the	the	DET
issue-581	242	12	republic	republic	NOUN
issue-581	242	13	of	of	ADP
issue-581	242	14	kazakhstan	kazakhstan	PROPN
issue-581	242	15	]	]	PUNCT
issue-581	242	16	(	(	PUNCT
issue-581	242	17	decree	decree	INTJ
issue-581	242	18	no	no	INTJ
issue-581	242	19	.	.	PROPN
issue-581	243	1	387	387	NUM
issue-581	243	2	of	of	ADP
issue-581	243	3	april	april	PROPN
issue-581	243	4	24	24	NUM
issue-581	243	5	,	,	PUNCT
issue-581	243	6	2008	2008	NUM
issue-581	243	7	)	)	PUNCT
issue-581	243	8	.	.	PUNCT
issue-581	244	1	in	in	ADP
issue-581	244	2	legislation	legislation	NOUN
issue-581	244	3	portal	portal	NOUN
issue-581	244	4	of	of	ADP
issue-581	244	5	the	the	DET
issue-581	244	6	republic	republic	NOUN
issue-581	244	7	of	of	ADP
issue-581	244	8	kazakhstan	kazakhstan	PROPN
issue-581	244	9	.	.	PUNCT
issue-581	245	1	retrieved	retrieve	VERB
issue-581	245	2	from	from	ADP
issue-581	245	3	:	:	PUNCT
issue-581	245	4	https://online.zakon.kz/document/?doc_id=30176584#pos=5;-275	https://online.zakon.kz/document/?doc_id=30176584#pos=5;-275	PROPN
issue-581	245	5	(	(	PUNCT
issue-581	245	6	in	in	ADP
issue-581	245	7	russian	russian	ADJ
issue-581	245	8	)	)	PUNCT
issue-581	245	9	ob	ob	ADP
issue-581	245	10	utverzhdenii	utverzhdenii	NOUN
issue-581	245	11	polozheniia	polozheniia	NOUN
issue-581	245	12	o	o	PROPN
issue-581	245	13	komitete	komitete	PROPN
issue-581	245	14	gosudarstvennykh	gosudarstvennykh	PROPN
issue-581	245	15	dokhodov	dokhodov	PROPN
issue-581	245	16	ministerstva	ministerstva	PROPN
issue-581	245	17	finansov	finansov	PROPN
issue-581	245	18	respubliki	respubliki	PROPN
issue-581	245	19	kazakhstan	kazakhstan	PROPN
issue-581	246	1	[	[	X
issue-581	246	2	on	on	ADP
issue-581	246	3	approval	approval	NOUN
issue-581	246	4	of	of	ADP
issue-581	246	5	the	the	DET
issue-581	246	6	regulation	regulation	NOUN
issue-581	246	7	on	on	ADP
issue-581	246	8	the	the	DET
issue-581	246	9	state	state	NOUN
issue-581	246	10	revenue	revenue	PROPN
issue-581	246	11	committee	committee	PROPN
issue-581	246	12	of	of	ADP
issue-581	246	13	the	the	DET
issue-581	246	14	ministry	ministry	PROPN
issue-581	246	15	of	of	ADP
issue-581	246	16	finance	finance	PROPN
issue-581	246	17	of	of	ADP
issue-581	246	18	the	the	DET
issue-581	246	19	republic	republic	NOUN
issue-581	246	20	of	of	ADP
issue-581	246	21	kazakhstan	kazakhstan	PROPN
issue-581	246	22	]	]	PUNCT
issue-581	246	23	(	(	PUNCT
issue-581	246	24	order	order	NOUN
issue-581	246	25	no	no	INTJ
issue-581	246	26	.	.	NOUN
issue-581	246	27	306	306	NUM
issue-581	246	28	of	of	ADP
issue-581	246	29	june	june	PROPN
issue-581	246	30	14	14	NUM
issue-581	246	31	,	,	PUNCT
issue-581	246	32	2016	2016	NUM
issue-581	246	33	)	)	PUNCT
issue-581	246	34	.	.	PUNCT
issue-581	247	1	in	in	ADP
issue-581	247	2	legislation	legislation	NOUN
issue-581	247	3	portal	portal	NOUN
issue-581	247	4	of	of	ADP
issue-581	247	5	the	the	DET
issue-581	247	6	republic	republic	NOUN
issue-581	247	7	of	of	ADP
issue-581	247	8	kazakhstan	kazakhstan	PROPN
issue-581	247	9	.	.	PUNCT
issue-581	248	1	retrieved	retrieve	VERB
issue-581	248	2	from	from	ADP
issue-581	248	3	:	:	PUNCT
issue-581	248	4	https://online.zakon.kz/document/?doc_id=33514533#pos=14;-45	https://online.zakon.kz/document/?doc_id=33514533#pos=14;-45	PROPN
issue-581	248	5	(	(	PUNCT
issue-581	248	6	in	in	ADP
issue-581	248	7	russian	russian	NOUN
issue-581	248	8	)	)	PUNCT