id	sid	tid	token	lemma	pos
issue-62	1	1	baltic	baltic	PROPN
issue-62	1	2	journal	journal	PROPN
issue-62	1	3	of	of	ADP
issue-62	1	4	economic	economic	ADJ
issue-62	1	5	studies	study	NOUN
issue-62	1	6	60	60	NUM
issue-62	1	7	vol	vol	NOUN
issue-62	1	8	.	.	PROPN
issue-62	2	1	2	2	NUM
issue-62	2	2	,	,	PUNCT
issue-62	2	3	no	no	INTJ
issue-62	2	4	.	.	NOUN
issue-62	2	5	1	1	NUM
issue-62	2	6	,	,	PUNCT
issue-62	2	7	2016	2016	NUM
issue-62	2	8	corresponding	correspond	VERB
issue-62	2	9	author	author	NOUN
issue-62	2	10	:	:	PUNCT
issue-62	2	11	1	1	NUM
issue-62	2	12	department	department	NOUN
issue-62	2	13	of	of	ADP
issue-62	2	14	financial	financial	ADJ
issue-62	2	15	analysis	analysis	NOUN
issue-62	2	16	and	and	CCONJ
issue-62	2	17	control	control	NOUN
issue-62	2	18	,	,	PUNCT
issue-62	2	19	kyiv	kyiv	PROPN
issue-62	2	20	national	national	PROPN
issue-62	2	21	university	university	PROPN
issue-62	2	22	of	of	ADP
issue-62	2	23	trade	trade	NOUN
issue-62	2	24	and	and	CCONJ
issue-62	2	25	economics	economic	NOUN
issue-62	2	26	.	.	PUNCT
issue-62	3	1	e	e	X
issue-62	3	2	-	-	NOUN
issue-62	3	3	mail	mail	NOUN
issue-62	3	4	:	:	PUNCT
issue-62	3	5	kostyk1991@gmail.com	kostyk1991@gmail.com	X
issue-62	3	6	method	method	NOUN
issue-62	3	7	of	of	ADP
issue-62	3	8	tax	tax	NOUN
issue-62	3	9	audit	audit	NOUN
issue-62	3	10	of	of	ADP
issue-62	3	11	certain	certain	ADJ
issue-62	3	12	categories	category	NOUN
issue-62	3	13	of	of	ADP
issue-62	3	14	taxpayers	taxpayer	NOUN
issue-62	3	15	by	by	ADP
issue-62	3	16	state	state	NOUN
issue-62	3	17	fiscal	fiscal	ADJ
issue-62	3	18	service	service	NOUN
issue-62	3	19	of	of	ADP
issue-62	3	20	ukraine	ukraine	PROPN
issue-62	3	21	bohdan	bohdan	PROPN
issue-62	3	22	kostiuk1	kostiuk1	PROPN
issue-62	3	23	,	,	PUNCT
issue-62	3	24	kyiv	kyiv	PROPN
issue-62	3	25	national	national	PROPN
issue-62	3	26	university	university	PROPN
issue-62	3	27	of	of	ADP
issue-62	3	28	trade	trade	NOUN
issue-62	3	29	and	and	CCONJ
issue-62	3	30	economics	economic	NOUN
issue-62	3	31	,	,	PUNCT
issue-62	3	32	ukraine	ukraine	ADJ
issue-62	3	33	abstract	abstract	NOUN
issue-62	3	34	.	.	PUNCT
issue-62	4	1	tax	tax	NOUN
issue-62	4	2	audit	audit	NOUN
issue-62	4	3	is	be	AUX
issue-62	4	4	an	an	DET
issue-62	4	5	important	important	ADJ
issue-62	4	6	part	part	NOUN
issue-62	4	7	of	of	ADP
issue-62	4	8	tax	tax	NOUN
issue-62	4	9	control	control	NOUN
issue-62	4	10	.	.	PUNCT
issue-62	5	1	it	it	PRON
issue-62	5	2	’s	’s	AUX
issue-62	5	3	aimed	aim	VERB
issue-62	5	4	to	to	PART
issue-62	5	5	control	control	VERB
issue-62	5	6	the	the	DET
issue-62	5	7	observance	observance	NOUN
issue-62	5	8	of	of	ADP
issue-62	5	9	tax	tax	NOUN
issue-62	5	10	legislation	legislation	NOUN
issue-62	5	11	on	on	ADP
issue-62	5	12	taxes	taxis	NOUN
issue-62	5	13	and	and	CCONJ
issue-62	5	14	fees	fee	NOUN
issue-62	5	15	.	.	PUNCT
issue-62	6	1	the	the	DET
issue-62	6	2	purpose	purpose	NOUN
issue-62	6	3	of	of	ADP
issue-62	6	4	the	the	DET
issue-62	6	5	research	research	NOUN
issue-62	6	6	is	be	AUX
issue-62	6	7	to	to	PART
issue-62	6	8	generalize	generalize	VERB
issue-62	6	9	the	the	DET
issue-62	6	10	method	method	NOUN
issue-62	6	11	of	of	ADP
issue-62	6	12	performance	performance	NOUN
issue-62	6	13	of	of	ADP
issue-62	6	14	tax	tax	NOUN
issue-62	6	15	audits	audits	NOUN
issue-62	6	16	of	of	ADP
issue-62	6	17	individual	individual	ADJ
issue-62	6	18	taxpayers	taxpayer	NOUN
issue-62	6	19	by	by	ADP
issue-62	6	20	state	state	NOUN
issue-62	6	21	fiscal	fiscal	ADJ
issue-62	6	22	service	service	NOUN
issue-62	6	23	of	of	ADP
issue-62	6	24	ukraine	ukraine	NOUN
issue-62	6	25	.	.	PUNCT
issue-62	7	1	the	the	DET
issue-62	7	2	subject	subject	NOUN
issue-62	7	3	of	of	ADP
issue-62	7	4	research	research	NOUN
issue-62	7	5	is	be	AUX
issue-62	7	6	the	the	DET
issue-62	7	7	methods	method	NOUN
issue-62	7	8	of	of	ADP
issue-62	7	9	audit	audit	NOUN
issue-62	7	10	by	by	ADP
issue-62	7	11	state	state	NOUN
issue-62	7	12	fiscal	fiscal	ADJ
issue-62	7	13	service	service	NOUN
issue-62	7	14	of	of	ADP
issue-62	7	15	ukraine	ukraine	NOUN
issue-62	7	16	.	.	PUNCT
issue-62	8	1	methods	method	NOUN
issue-62	8	2	.	.	PUNCT
issue-62	9	1	it	it	PRON
issue-62	9	2	was	be	AUX
issue-62	9	3	used	use	VERB
issue-62	9	4	general	general	ADJ
issue-62	9	5	and	and	CCONJ
issue-62	9	6	specific	specific	ADJ
issue-62	9	7	methods	method	NOUN
issue-62	9	8	of	of	ADP
issue-62	9	9	research	research	NOUN
issue-62	9	10	,	,	PUNCT
issue-62	9	11	including	include	VERB
issue-62	9	12	:	:	PUNCT
issue-62	9	13	analysis	analysis	NOUN
issue-62	9	14	and	and	CCONJ
issue-62	9	15	synthesis	synthesis	NOUN
issue-62	9	16	,	,	PUNCT
issue-62	9	17	system	system	NOUN
issue-62	9	18	and	and	CCONJ
issue-62	9	19	process	process	NOUN
issue-62	9	20	approaches	approach	NOUN
issue-62	9	21	,	,	PUNCT
issue-62	9	22	induction	induction	NOUN
issue-62	9	23	and	and	CCONJ
issue-62	9	24	deduction	deduction	NOUN
issue-62	9	25	,	,	PUNCT
issue-62	9	26	etc	etc	X
issue-62	9	27	.	.	X
issue-62	9	28	results	result	NOUN
issue-62	9	29	.	.	PUNCT
issue-62	10	1	the	the	DET
issue-62	10	2	problem	problem	NOUN
issue-62	10	3	of	of	ADP
issue-62	10	4	tax	tax	NOUN
issue-62	10	5	auditing	auditing	NOUN
issue-62	10	6	process	process	NOUN
issue-62	10	7	in	in	ADP
issue-62	10	8	ukraine	ukraine	PROPN
issue-62	10	9	is	be	AUX
issue-62	10	10	the	the	DET
issue-62	10	11	absence	absence	NOUN
issue-62	10	12	of	of	ADP
issue-62	10	13	integrated	integrated	ADJ
issue-62	10	14	and	and	CCONJ
issue-62	10	15	systematic	systematic	ADJ
issue-62	10	16	approach	approach	NOUN
issue-62	10	17	for	for	ADP
issue-62	10	18	its	its	PRON
issue-62	10	19	implementation	implementation	NOUN
issue-62	10	20	.	.	PUNCT
issue-62	11	1	unfortunately	unfortunately	ADV
issue-62	11	2	,	,	PUNCT
issue-62	11	3	the	the	DET
issue-62	11	4	practice	practice	NOUN
issue-62	11	5	of	of	ADP
issue-62	11	6	the	the	DET
issue-62	11	7	tax	tax	NOUN
issue-62	11	8	audit	audit	NOUN
issue-62	11	9	is	be	AUX
issue-62	11	10	not	not	PART
issue-62	11	11	yet	yet	ADV
issue-62	11	12	examined	examine	VERB
issue-62	11	13	clearly	clearly	ADV
issue-62	11	14	.	.	PUNCT
issue-62	12	1	today	today	NOUN
issue-62	12	2	the	the	DET
issue-62	12	3	basic	basic	ADJ
issue-62	12	4	principles	principle	NOUN
issue-62	12	5	of	of	ADP
issue-62	12	6	tax	tax	NOUN
issue-62	12	7	audit	audit	NOUN
issue-62	12	8	are	be	AUX
issue-62	12	9	considered	consider	VERB
issue-62	12	10	by	by	ADP
issue-62	12	11	the	the	DET
issue-62	12	12	scientists	scientist	NOUN
issue-62	12	13	only	only	ADV
issue-62	12	14	in	in	ADP
issue-62	12	15	theory	theory	NOUN
issue-62	12	16	.	.	PUNCT
issue-62	13	1	apart	apart	ADV
issue-62	13	2	from	from	ADP
issue-62	13	3	the	the	DET
issue-62	13	4	existence	existence	NOUN
issue-62	13	5	of	of	ADP
issue-62	13	6	guidelines	guideline	NOUN
issue-62	13	7	on	on	ADP
issue-62	13	8	verification	verification	NOUN
issue-62	13	9	of	of	ADP
issue-62	13	10	a	a	DET
issue-62	13	11	particular	particular	ADJ
issue-62	13	12	type	type	NOUN
issue-62	13	13	of	of	ADP
issue-62	13	14	taxes	taxis	NOUN
issue-62	13	15	,	,	PUNCT
issue-62	13	16	other	other	ADJ
issue-62	13	17	obligatory	obligatory	ADJ
issue-62	13	18	payments	payment	NOUN
issue-62	13	19	that	that	PRON
issue-62	13	20	are	be	AUX
issue-62	13	21	designed	design	VERB
issue-62	13	22	fiscal	fiscal	ADJ
issue-62	13	23	service	service	NOUN
issue-62	13	24	,	,	PUNCT
issue-62	13	25	the	the	DET
issue-62	13	26	formation	formation	NOUN
issue-62	13	27	of	of	ADP
issue-62	13	28	evidence	evidence	NOUN
issue-62	13	29	,	,	PUNCT
issue-62	13	30	procedure	procedure	NOUN
issue-62	13	31	for	for	ADP
issue-62	13	32	using	use	VERB
issue-62	13	33	certain	certain	ADJ
issue-62	13	34	methods	method	NOUN
issue-62	13	35	and	and	CCONJ
issue-62	13	36	techniques	technique	NOUN
issue-62	13	37	for	for	ADP
issue-62	13	38	auditing	auditing	NOUN
issue-62	13	39	,	,	PUNCT
issue-62	13	40	information	information	NOUN
issue-62	13	41	sources	source	NOUN
issue-62	13	42	are	be	AUX
issue-62	13	43	ignored	ignore	VERB
issue-62	13	44	legislators	legislator	NOUN
issue-62	13	45	and	and	CCONJ
issue-62	13	46	scientists	scientist	NOUN
issue-62	13	47	.	.	PUNCT
issue-62	14	1	apart	apart	ADV
issue-62	14	2	from	from	ADP
issue-62	14	3	the	the	DET
issue-62	14	4	existence	existence	NOUN
issue-62	14	5	of	of	ADP
issue-62	14	6	guidelines	guideline	NOUN
issue-62	14	7	on	on	ADP
issue-62	14	8	verification	verification	NOUN
issue-62	14	9	of	of	ADP
issue-62	14	10	a	a	DET
issue-62	14	11	particular	particular	ADJ
issue-62	14	12	type	type	NOUN
issue-62	14	13	of	of	ADP
issue-62	14	14	taxes	taxis	NOUN
issue-62	14	15	,	,	PUNCT
issue-62	14	16	other	other	ADJ
issue-62	14	17	obligatory	obligatory	ADJ
issue-62	14	18	payments	payment	NOUN
issue-62	14	19	which	which	PRON
issue-62	14	20	are	be	AUX
issue-62	14	21	designed	design	VERB
issue-62	14	22	by	by	ADP
issue-62	14	23	fiscal	fiscal	ADJ
issue-62	14	24	service	service	NOUN
issue-62	14	25	,	,	PUNCT
issue-62	14	26	the	the	DET
issue-62	14	27	formation	formation	NOUN
issue-62	14	28	of	of	ADP
issue-62	14	29	evidence	evidence	NOUN
issue-62	14	30	base	base	NOUN
issue-62	14	31	,	,	PUNCT
issue-62	14	32	procedure	procedure	NOUN
issue-62	14	33	of	of	ADP
issue-62	14	34	usage	usage	NOUN
issue-62	14	35	of	of	ADP
issue-62	14	36	certain	certain	ADJ
issue-62	14	37	methods	method	NOUN
issue-62	14	38	and	and	CCONJ
issue-62	14	39	techniques	technique	NOUN
issue-62	14	40	for	for	ADP
issue-62	14	41	audit	audit	NOUN
issue-62	14	42	,	,	PUNCT
issue-62	14	43	information	information	NOUN
issue-62	14	44	sources	source	NOUN
issue-62	14	45	and	and	CCONJ
issue-62	14	46	other	other	ADJ
issue-62	14	47	issues	issue	NOUN
issue-62	14	48	are	be	AUX
issue-62	14	49	ignored	ignore	VERB
issue-62	14	50	by	by	ADP
issue-62	14	51	legislators	legislator	NOUN
issue-62	14	52	and	and	CCONJ
issue-62	14	53	scientists	scientist	NOUN
issue-62	14	54	.	.	PUNCT
issue-62	15	1	despite	despite	SCONJ
issue-62	15	2	this	this	PRON
issue-62	15	3	,	,	PUNCT
issue-62	15	4	today	today	NOUN
issue-62	15	5	the	the	DET
issue-62	15	6	tax	tax	NOUN
issue-62	15	7	audit	audit	NOUN
issue-62	15	8	is	be	AUX
issue-62	15	9	a	a	DET
issue-62	15	10	tool	tool	NOUN
issue-62	15	11	to	to	PART
issue-62	15	12	fully	fully	ADV
issue-62	15	13	examine	examine	VERB
issue-62	15	14	and	and	CCONJ
issue-62	15	15	reduce	reduce	VERB
issue-62	15	16	the	the	DET
issue-62	15	17	tax	tax	NOUN
issue-62	15	18	risks	risk	NOUN
issue-62	15	19	of	of	ADP
issue-62	15	20	the	the	DET
issue-62	15	21	organization	organization	NOUN
issue-62	15	22	.	.	PUNCT
issue-62	16	1	another	another	DET
issue-62	16	2	problem	problem	NOUN
issue-62	16	3	of	of	ADP
issue-62	16	4	tax	tax	NOUN
issue-62	16	5	audit	audit	NOUN
issue-62	16	6	is	be	AUX
issue-62	16	7	that	that	SCONJ
issue-62	16	8	legislation	legislation	NOUN
issue-62	16	9	does	do	AUX
issue-62	16	10	n’t	not	PART
issue-62	16	11	fix	fix	VERB
issue-62	16	12	the	the	DET
issue-62	16	13	notion	notion	NOUN
issue-62	16	14	of	of	ADP
issue-62	16	15	tax	tax	NOUN
issue-62	16	16	audit	audit	NOUN
issue-62	16	17	so	so	SCONJ
issue-62	16	18	there	there	PRON
issue-62	16	19	is	be	VERB
issue-62	16	20	no	no	DET
issue-62	16	21	exact	exact	ADJ
issue-62	16	22	interpretation	interpretation	NOUN
issue-62	16	23	of	of	ADP
issue-62	16	24	it	it	PRON
issue-62	16	25	.	.	PUNCT
issue-62	17	1	tax	tax	NOUN
issue-62	17	2	audit	audit	NOUN
issue-62	17	3	engages	engage	VERB
issue-62	17	4	more	more	ADV
issue-62	17	5	efficient	efficient	ADJ
issue-62	17	6	flow	flow	NOUN
issue-62	17	7	of	of	ADP
issue-62	17	8	taxes	taxis	NOUN
issue-62	17	9	and	and	CCONJ
issue-62	17	10	fees	fee	NOUN
issue-62	17	11	to	to	ADP
issue-62	17	12	the	the	DET
issue-62	17	13	state	state	NOUN
issue-62	17	14	budget	budget	NOUN
issue-62	17	15	.	.	PUNCT
issue-62	18	1	although	although	SCONJ
issue-62	18	2	there	there	PRON
issue-62	18	3	is	be	VERB
issue-62	18	4	increase	increase	NOUN
issue-62	18	5	of	of	ADP
issue-62	18	6	the	the	DET
issue-62	18	7	efficiency	efficiency	NOUN
issue-62	18	8	of	of	ADP
issue-62	18	9	the	the	DET
issue-62	18	10	national	national	ADJ
issue-62	18	11	tax	tax	NOUN
issue-62	18	12	auditing	auditing	NOUN
issue-62	18	13	mechanism	mechanism	NOUN
issue-62	18	14	now	now	ADV
issue-62	18	15	,	,	PUNCT
issue-62	18	16	but	but	CCONJ
issue-62	18	17	there	there	PRON
issue-62	18	18	are	be	VERB
issue-62	18	19	some	some	DET
issue-62	18	20	problems	problem	NOUN
issue-62	18	21	which	which	PRON
issue-62	18	22	need	need	AUX
issue-62	18	23	be	be	AUX
issue-62	18	24	resolved	resolve	VERB
issue-62	18	25	in	in	ADP
issue-62	18	26	order	order	NOUN
issue-62	18	27	to	to	PART
issue-62	18	28	ensure	ensure	VERB
issue-62	18	29	rational	rational	ADJ
issue-62	18	30	tax	tax	NOUN
issue-62	18	31	revenues	revenue	NOUN
issue-62	18	32	in	in	ADP
issue-62	18	33	the	the	DET
issue-62	18	34	budget	budget	NOUN
issue-62	18	35	under	under	ADP
issue-62	18	36	the	the	DET
issue-62	18	37	present	present	ADJ
issue-62	18	38	conditions	condition	NOUN
issue-62	18	39	of	of	ADP
issue-62	18	40	socio	socio	NOUN
issue-62	18	41	-	-	PUNCT
issue-62	18	42	economic	economic	ADJ
issue-62	18	43	and	and	CCONJ
issue-62	18	44	political	political	ADJ
issue-62	18	45	reforms	reform	NOUN
issue-62	18	46	in	in	ADP
issue-62	18	47	ukraine	ukraine	NOUN
issue-62	18	48	.	.	PUNCT
issue-62	19	1	to	to	ADP
issue-62	19	2	further	further	ADJ
issue-62	19	3	improvement	improvement	NOUN
issue-62	19	4	of	of	ADP
issue-62	19	5	tax	tax	NOUN
issue-62	19	6	audit	audit	NOUN
issue-62	19	7	it	it	PRON
issue-62	19	8	should	should	AUX
issue-62	19	9	be	be	AUX
issue-62	19	10	applied	apply	VERB
issue-62	19	11	new	new	ADJ
issue-62	19	12	progressive	progressive	ADJ
issue-62	19	13	methods	method	NOUN
issue-62	19	14	of	of	ADP
issue-62	19	15	influence	influence	NOUN
issue-62	19	16	on	on	ADP
issue-62	19	17	taxpayers	taxpayer	NOUN
issue-62	19	18	which	which	PRON
issue-62	19	19	is	be	AUX
issue-62	19	20	intended	intend	VERB
issue-62	19	21	to	to	PART
issue-62	19	22	limit	limit	VERB
issue-62	19	23	the	the	DET
issue-62	19	24	participation	participation	NOUN
issue-62	19	25	of	of	ADP
issue-62	19	26	tax	tax	NOUN
issue-62	19	27	payer	payer	NOUN
issue-62	19	28	in	in	ADP
issue-62	19	29	tax	tax	NOUN
issue-62	19	30	process	process	NOUN
issue-62	19	31	and	and	CCONJ
issue-62	19	32	to	to	PART
issue-62	19	33	reduce	reduce	VERB
issue-62	19	34	its	its	PRON
issue-62	19	35	potential	potential	ADJ
issue-62	19	36	capability	capability	NOUN
issue-62	19	37	to	to	PART
issue-62	19	38	minimize	minimize	VERB
issue-62	19	39	tax	tax	NOUN
issue-62	19	40	liabilities	liability	NOUN
issue-62	19	41	.	.	PUNCT
issue-62	20	1	the	the	DET
issue-62	20	2	practical	practical	ADJ
issue-62	20	3	significance	significance	NOUN
issue-62	20	4	of	of	ADP
issue-62	20	5	the	the	DET
issue-62	20	6	study	study	NOUN
issue-62	20	7	is	be	AUX
issue-62	20	8	determination	determination	NOUN
issue-62	20	9	of	of	ADP
issue-62	20	10	recommendations	recommendation	NOUN
issue-62	20	11	for	for	ADP
issue-62	20	12	improvement	improvement	NOUN
issue-62	20	13	of	of	ADP
issue-62	20	14	the	the	DET
issue-62	20	15	method	method	NOUN
issue-62	20	16	of	of	ADP
issue-62	20	17	selection	selection	NOUN
issue-62	20	18	of	of	ADP
issue-62	20	19	taxpayers	taxpayer	NOUN
issue-62	20	20	for	for	ADP
issue-62	20	21	tax	tax	NOUN
issue-62	20	22	audits	audits	NOUN
issue-62	20	23	.	.	PUNCT
issue-62	21	1	value	value	NOUN
issue-62	21	2	/	/	SYM
issue-62	21	3	originality	originality	NOUN
issue-62	21	4	.	.	PUNCT
issue-62	22	1	information	information	NOUN
issue-62	22	2	on	on	ADP
issue-62	22	3	methods	method	NOUN
issue-62	22	4	of	of	ADP
issue-62	22	5	tax	tax	NOUN
issue-62	22	6	audit	audit	NOUN
issue-62	22	7	which	which	PRON
issue-62	22	8	was	be	AUX
issue-62	22	9	obtained	obtain	VERB
issue-62	22	10	in	in	ADP
issue-62	22	11	the	the	DET
issue-62	22	12	study	study	NOUN
issue-62	22	13	can	can	AUX
issue-62	22	14	be	be	AUX
issue-62	22	15	used	use	VERB
issue-62	22	16	in	in	ADP
issue-62	22	17	further	further	ADJ
issue-62	22	18	studies	study	NOUN
issue-62	22	19	on	on	ADP
issue-62	22	20	improvement	improvement	NOUN
issue-62	22	21	of	of	ADP
issue-62	22	22	tax	tax	NOUN
issue-62	22	23	administration	administration	NOUN
issue-62	22	24	.	.	PUNCT
issue-62	23	1	key	key	ADJ
issue-62	23	2	words	word	NOUN
issue-62	23	3	:	:	PUNCT
issue-62	23	4	tax	tax	NOUN
issue-62	23	5	audit	audit	NOUN
issue-62	23	6	,	,	PUNCT
issue-62	23	7	taxpayer	taxpayer	NOUN
issue-62	23	8	,	,	PUNCT
issue-62	23	9	cameral	cameral	ADJ
issue-62	23	10	tax	tax	NOUN
issue-62	23	11	audit	audit	NOUN
issue-62	23	12	,	,	PUNCT
issue-62	23	13	control	control	NOUN
issue-62	23	14	,	,	PUNCT
issue-62	23	15	code	code	PROPN
issue-62	23	16	.	.	PUNCT
issue-62	24	1	jel	jel	PROPN
issue-62	24	2	classification	classification	PROPN
issue-62	24	3	:	:	PUNCT
issue-62	24	4	r14	r14	NOUN
issue-62	24	5	,	,	PUNCT
issue-62	24	6	d18	d18	NOUN
issue-62	24	7	,	,	PUNCT
issue-62	24	8	p2	p2	PROPN
issue-62	24	9	1	1	NUM
issue-62	24	10	.	.	PUNCT
issue-62	24	11	introduction	introduction	NOUN
issue-62	24	12	today	today	NOUN
issue-62	24	13	economic	economic	ADJ
issue-62	24	14	reforms	reform	NOUN
issue-62	24	15	in	in	ADP
issue-62	24	16	ukraine	ukraine	NOUN
issue-62	24	17	are	be	AUX
issue-62	24	18	carried	carry	VERB
issue-62	24	19	out	out	ADP
issue-62	24	20	against	against	ADP
issue-62	24	21	the	the	DET
issue-62	24	22	aggravation	aggravation	NOUN
issue-62	24	23	of	of	ADP
issue-62	24	24	financial	financial	ADJ
issue-62	24	25	crisis	crisis	NOUN
issue-62	24	26	,	,	PUNCT
issue-62	24	27	in	in	ADP
issue-62	24	28	addition	addition	NOUN
issue-62	24	29	with	with	ADP
issue-62	24	30	political	political	ADJ
issue-62	24	31	crisis	crisis	NOUN
issue-62	24	32	in	in	ADP
issue-62	24	33	the	the	DET
issue-62	24	34	country	country	NOUN
issue-62	24	35	.	.	PUNCT
issue-62	25	1	social	social	ADJ
issue-62	25	2	tension	tension	NOUN
issue-62	25	3	is	be	AUX
issue-62	25	4	increasing	increase	VERB
issue-62	25	5	sharply	sharply	ADV
issue-62	25	6	.	.	PUNCT
issue-62	26	1	the	the	DET
issue-62	26	2	changes	change	NOUN
issue-62	26	3	made	make	VERB
issue-62	26	4	in	in	ADP
issue-62	26	5	tax	tax	NOUN
issue-62	26	6	legislation	legislation	NOUN
issue-62	26	7	are	be	AUX
issue-62	26	8	aimed	aim	VERB
issue-62	26	9	primarily	primarily	ADV
issue-62	26	10	at	at	ADP
issue-62	26	11	increase	increase	NOUN
issue-62	26	12	of	of	ADP
issue-62	26	13	revenue	revenue	NOUN
issue-62	26	14	part	part	NOUN
issue-62	26	15	of	of	ADP
issue-62	26	16	the	the	DET
issue-62	26	17	budget	budget	NOUN
issue-62	26	18	and	and	CCONJ
issue-62	26	19	reduce	reduce	VERB
issue-62	26	20	of	of	ADP
issue-62	26	21	the	the	DET
issue-62	26	22	expense	expense	NOUN
issue-62	26	23	budget	budget	NOUN
issue-62	26	24	for	for	ADP
issue-62	26	25	the	the	DET
issue-62	26	26	authorities	authority	NOUN
issue-62	26	27	.	.	PUNCT
issue-62	27	1	entities	entity	NOUN
issue-62	27	2	are	be	AUX
issue-62	27	3	accustomed	accustomed	ADJ
issue-62	27	4	to	to	ADP
issue-62	27	5	frequent	frequent	ADJ
issue-62	27	6	changes	change	NOUN
issue-62	27	7	in	in	ADP
issue-62	27	8	legislation	legislation	NOUN
issue-62	27	9	and	and	CCONJ
issue-62	27	10	have	have	AUX
issue-62	27	11	learned	learn	VERB
issue-62	27	12	to	to	PART
issue-62	27	13	adapt	adapt	VERB
issue-62	27	14	to	to	ADP
issue-62	27	15	them	they	PRON
issue-62	27	16	.	.	PUNCT
issue-62	28	1	therefore	therefore	ADV
issue-62	28	2	,	,	PUNCT
issue-62	28	3	taxpayers	taxpayer	NOUN
issue-62	28	4	should	should	AUX
issue-62	28	5	use	use	VERB
issue-62	28	6	effective	effective	ADJ
issue-62	28	7	methods	method	NOUN
issue-62	28	8	of	of	ADP
issue-62	28	9	tax	tax	NOUN
issue-62	28	10	control	control	NOUN
issue-62	28	11	as	as	ADP
issue-62	28	12	an	an	DET
issue-62	28	13	effective	effective	ADJ
issue-62	28	14	tool	tool	NOUN
issue-62	28	15	for	for	ADP
issue-62	28	16	identification	identification	NOUN
issue-62	28	17	of	of	ADP
issue-62	28	18	tax	tax	NOUN
issue-62	28	19	offenses	offense	NOUN
issue-62	28	20	.	.	PUNCT
issue-62	29	1	tax	tax	NOUN
issue-62	29	2	audit	audit	NOUN
issue-62	29	3	should	should	AUX
issue-62	29	4	solve	solve	VERB
issue-62	29	5	the	the	DET
issue-62	29	6	problem	problem	NOUN
issue-62	29	7	of	of	ADP
issue-62	29	8	ukrainian	ukrainian	ADJ
issue-62	29	9	economics	economic	NOUN
issue-62	29	10	deshadowing	deshadowe	VERB
issue-62	29	11	(	(	PUNCT
issue-62	29	12	legalization	legalization	NOUN
issue-62	29	13	of	of	ADP
issue-62	29	14	incomes	income	NOUN
issue-62	29	15	of	of	ADP
issue-62	29	16	all	all	DET
issue-62	29	17	market	market	NOUN
issue-62	29	18	participants	participant	NOUN
issue-62	29	19	)	)	PUNCT
issue-62	29	20	,	,	PUNCT
issue-62	29	21	reduce	reduce	VERB
issue-62	29	22	of	of	ADP
issue-62	29	23	tax	tax	NOUN
issue-62	29	24	debts	debt	NOUN
issue-62	29	25	and	and	CCONJ
issue-62	29	26	balance	balance	NOUN
issue-62	29	27	of	of	ADP
issue-62	29	28	tax	tax	NOUN
issue-62	29	29	system	system	NOUN
issue-62	29	30	in	in	ADP
issue-62	29	31	general	general	ADJ
issue-62	29	32	.	.	PUNCT
issue-62	30	1	2	2	X
issue-62	30	2	.	.	X
issue-62	30	3	role	role	NOUN
issue-62	30	4	of	of	ADP
issue-62	30	5	the	the	DET
issue-62	30	6	tax	tax	NOUN
issue-62	30	7	audit	audit	NOUN
issue-62	30	8	in	in	ADP
issue-62	30	9	the	the	DET
issue-62	30	10	tax	tax	NOUN
issue-62	30	11	control	control	NOUN
issue-62	30	12	process	process	NOUN
issue-62	30	13	tax	tax	NOUN
issue-62	30	14	control	control	NOUN
issue-62	30	15	is	be	AUX
issue-62	30	16	an	an	DET
issue-62	30	17	independent	independent	ADJ
issue-62	30	18	kind	kind	NOUN
issue-62	30	19	of	of	ADP
issue-62	30	20	financial	financial	ADJ
issue-62	30	21	control	control	NOUN
issue-62	30	22	directed	direct	VERB
issue-62	30	23	to	to	PART
issue-62	30	24	ensure	ensure	VERB
issue-62	30	25	the	the	DET
issue-62	30	26	compliance	compliance	NOUN
issue-62	30	27	with	with	ADP
issue-62	30	28	tax	tax	NOUN
issue-62	30	29	and	and	CCONJ
issue-62	30	30	other	other	ADJ
issue-62	30	31	legislation	legislation	NOUN
issue-62	30	32	by	by	ADP
issue-62	30	33	taxpayers	taxpayer	NOUN
issue-62	30	34	,	,	PUNCT
issue-62	30	35	detection	detection	NOUN
issue-62	30	36	,	,	PUNCT
issue-62	30	37	elimination	elimination	NOUN
issue-62	30	38	and	and	CCONJ
issue-62	30	39	prevention	prevention	NOUN
issue-62	30	40	of	of	ADP
issue-62	30	41	tax	tax	NOUN
issue-62	30	42	offenses	offense	NOUN
issue-62	30	43	.	.	PUNCT
issue-62	31	1	the	the	DET
issue-62	31	2	main	main	ADJ
issue-62	31	3	purpose	purpose	NOUN
issue-62	31	4	of	of	ADP
issue-62	31	5	tax	tax	NOUN
issue-62	31	6	control	control	NOUN
issue-62	31	7	in	in	ADP
issue-62	31	8	modern	modern	ADJ
issue-62	31	9	ukraine	ukraine	NOUN
issue-62	31	10	is	be	AUX
issue-62	31	11	the	the	DET
issue-62	31	12	constant	constant	ADJ
issue-62	31	13	revenue	revenue	NOUN
issue-62	31	14	part	part	NOUN
issue-62	31	15	of	of	ADP
issue-62	31	16	the	the	DET
issue-62	31	17	budget	budget	NOUN
issue-62	31	18	.	.	PUNCT
issue-62	32	1	one	one	NUM
issue-62	32	2	of	of	ADP
issue-62	32	3	the	the	DET
issue-62	32	4	components	component	NOUN
issue-62	32	5	of	of	ADP
issue-62	32	6	tax	tax	NOUN
issue-62	32	7	control	control	NOUN
issue-62	32	8	in	in	ADP
issue-62	32	9	ukraine	ukraine	PROPN
issue-62	32	10	is	be	AUX
issue-62	32	11	a	a	DET
issue-62	32	12	tax	tax	NOUN
issue-62	32	13	audit	audit	NOUN
issue-62	32	14	.	.	PUNCT
issue-62	33	1	despite	despite	SCONJ
issue-62	33	2	the	the	DET
issue-62	33	3	definition	definition	NOUN
issue-62	33	4	of	of	ADP
issue-62	33	5	“	"	PUNCT
issue-62	33	6	tax	tax	NOUN
issue-62	33	7	audit	audit	NOUN
issue-62	33	8	”	"	PUNCT
issue-62	33	9	is	be	AUX
issue-62	33	10	often	often	ADV
issue-62	33	11	used	use	VERB
issue-62	33	12	in	in	ADP
issue-62	33	13	specialized	specialized	ADJ
issue-62	33	14	literature	literature	NOUN
issue-62	33	15	and	and	CCONJ
issue-62	33	16	in	in	ADP
issue-62	33	17	everyday	everyday	ADJ
issue-62	33	18	activity	activity	NOUN
issue-62	33	19	of	of	ADP
issue-62	33	20	audit	audit	NOUN
issue-62	33	21	companies	company	NOUN
issue-62	33	22	,	,	PUNCT
issue-62	33	23	it	it	PRON
issue-62	33	24	does	do	AUX
issue-62	33	25	not	not	PART
issue-62	33	26	have	have	VERB
issue-62	33	27	the	the	DET
issue-62	33	28	only	only	ADJ
issue-62	33	29	correct	correct	ADJ
issue-62	33	30	and	and	CCONJ
issue-62	33	31	reasonable	reasonable	ADJ
issue-62	33	32	interpretation	interpretation	NOUN
issue-62	33	33	.	.	PUNCT
issue-62	34	1	current	current	ADJ
issue-62	34	2	national	national	ADJ
issue-62	34	3	legislation	legislation	NOUN
issue-62	34	4	and	and	CCONJ
issue-62	34	5	audit	audit	VERB
issue-62	34	6	international	international	ADJ
issue-62	34	7	standards	standard	NOUN
issue-62	34	8	do	do	AUX
issue-62	34	9	n’t	not	PART
issue-62	34	10	show	show	VERB
issue-62	34	11	the	the	DET
issue-62	34	12	content	content	NOUN
issue-62	34	13	of	of	ADP
issue-62	34	14	tax	tax	NOUN
issue-62	34	15	audit	audit	NOUN
issue-62	34	16	.	.	PUNCT
issue-62	35	1	thus	thus	ADV
issue-62	35	2	,	,	PUNCT
issue-62	35	3	analysis	analysis	NOUN
issue-62	35	4	of	of	ADP
issue-62	35	5	the	the	DET
issue-62	35	6	current	current	ADJ
issue-62	35	7	legislation	legislation	NOUN
issue-62	35	8	of	of	ADP
issue-62	35	9	ukraine	ukraine	PROPN
issue-62	35	10	baltic	baltic	PROPN
issue-62	35	11	journal	journal	PROPN
issue-62	35	12	of	of	ADP
issue-62	35	13	economic	economic	ADJ
issue-62	35	14	studies	study	NOUN
issue-62	35	15	61	61	NUM
issue-62	35	16	vol	vol	NOUN
issue-62	35	17	.	.	PROPN
issue-62	36	1	2	2	NUM
issue-62	36	2	,	,	PUNCT
issue-62	36	3	no	no	INTJ
issue-62	36	4	.	.	NOUN
issue-62	36	5	1	1	NUM
issue-62	36	6	,	,	PUNCT
issue-62	36	7	2016	2016	NUM
issue-62	36	8	indicates	indicate	VERB
issue-62	36	9	a	a	DET
issue-62	36	10	lack	lack	NOUN
issue-62	36	11	of	of	ADP
issue-62	36	12	definition	definition	NOUN
issue-62	36	13	of	of	ADP
issue-62	36	14	a	a	DET
issue-62	36	15	tax	tax	NOUN
issue-62	36	16	audit	audit	NOUN
issue-62	36	17	in	in	ADP
issue-62	36	18	it	it	PRON
issue-62	36	19	,	,	PUNCT
issue-62	36	20	while	while	SCONJ
issue-62	36	21	the	the	DET
issue-62	36	22	notion	notion	NOUN
issue-62	36	23	of	of	ADP
issue-62	36	24	“	"	PUNCT
issue-62	36	25	inspection	inspection	NOUN
issue-62	36	26	”	"	PUNCT
issue-62	36	27	is	be	AUX
issue-62	36	28	used	use	VERB
issue-62	36	29	.	.	PUNCT
issue-62	37	1	in	in	ADP
issue-62	37	2	particular	particular	ADJ
issue-62	37	3	,	,	PUNCT
issue-62	37	4	the	the	DET
issue-62	37	5	article	article	NOUN
issue-62	37	6	19	19	NUM
issue-62	37	7	of	of	ADP
issue-62	37	8	the	the	DET
issue-62	37	9	tax	tax	NOUN
issue-62	37	10	code	code	NOUN
issue-62	37	11	of	of	ADP
issue-62	37	12	ukraine	ukraine	PROPN
issue-62	37	13	has	have	VERB
issue-62	37	14	only	only	ADV
issue-62	37	15	one	one	NUM
issue-62	37	16	mention	mention	NOUN
issue-62	37	17	of	of	ADP
issue-62	37	18	the	the	DET
issue-62	37	19	possibility	possibility	NOUN
issue-62	37	20	to	to	PART
issue-62	37	21	perform	perform	VERB
issue-62	37	22	tax	tax	NOUN
issue-62	37	23	audit	audit	NOUN
issue-62	37	24	by	by	ADP
issue-62	37	25	offices	office	NOUN
issue-62	37	26	of	of	ADP
issue-62	37	27	state	state	NOUN
issue-62	37	28	fiscal	fiscal	ADJ
issue-62	37	29	service	service	NOUN
issue-62	37	30	of	of	ADP
issue-62	37	31	ukraine	ukraine	NOUN
issue-62	37	32	(	(	PUNCT
issue-62	37	33	hereinafter	hereinafter	NOUN
issue-62	37	34	–	–	PUNCT
issue-62	37	35	sfs	sfs	ADJ
issue-62	37	36	)	)	PUNCT
issue-62	37	37	in	in	ADP
issue-62	37	38	ukraine	ukraine	NOUN
issue-62	37	39	.	.	PUNCT
issue-62	38	1	in	in	ADP
issue-62	38	2	particular	particular	ADJ
issue-62	38	3	,	,	PUNCT
issue-62	38	4	article	article	NOUN
issue-62	38	5	19.1.39	19.1.39	NUM
issue-62	38	6	establishes	establish	VERB
issue-62	38	7	that	that	SCONJ
issue-62	38	8	among	among	ADP
issue-62	38	9	the	the	DET
issue-62	38	10	functions	function	NOUN
issue-62	38	11	of	of	ADP
issue-62	38	12	supervisory	supervisory	ADJ
issue-62	38	13	authorities	authority	NOUN
issue-62	38	14	they	they	PRON
issue-62	38	15	are	be	AUX
issue-62	38	16	entitled	entitle	VERB
issue-62	38	17	to	to	PART
issue-62	38	18	perform	perform	VERB
issue-62	38	19	institutional	institutional	ADJ
issue-62	38	20	control	control	NOUN
issue-62	38	21	and	and	CCONJ
issue-62	38	22	internal	internal	ADJ
issue-62	38	23	audit	audit	NOUN
issue-62	38	24	over	over	ADP
issue-62	38	25	compliance	compliance	NOUN
issue-62	38	26	with	with	ADP
issue-62	38	27	legislation	legislation	NOUN
issue-62	38	28	and	and	CCONJ
issue-62	38	29	the	the	DET
issue-62	38	30	performance	performance	NOUN
issue-62	38	31	of	of	ADP
issue-62	38	32	official	official	ADJ
issue-62	38	33	duties	duty	NOUN
issue-62	38	34	by	by	ADP
issue-62	38	35	regulatory	regulatory	ADJ
issue-62	38	36	bodies	body	NOUN
issue-62	38	37	,	,	PUNCT
issue-62	38	38	enterprises	enterprise	NOUN
issue-62	38	39	,	,	PUNCT
issue-62	38	40	institutions	institution	NOUN
issue-62	38	41	and	and	CCONJ
issue-62	38	42	organizations	organization	NOUN
issue-62	38	43	belonging	belong	VERB
issue-62	38	44	to	to	ADP
issue-62	38	45	the	the	DET
issue-62	38	46	their	their	PRON
issue-62	38	47	management(tax	management(tax	NOUN
issue-62	38	48	codex	codex	NOUN
issue-62	38	49	of	of	ADP
issue-62	38	50	ukraine	ukraine	PROPN
issue-62	38	51	,	,	PUNCT
issue-62	38	52	2010	2010	NUM
issue-62	38	53	)	)	PUNCT
issue-62	38	54	.	.	PUNCT
issue-62	39	1	there	there	PRON
issue-62	39	2	is	be	VERB
issue-62	39	3	a	a	DET
issue-62	39	4	difference	difference	NOUN
issue-62	39	5	between	between	ADP
issue-62	39	6	definitions	definition	NOUN
issue-62	39	7	of	of	ADP
issue-62	39	8	“	"	PUNCT
issue-62	39	9	tax	tax	NOUN
issue-62	39	10	audit	audit	NOUN
issue-62	39	11	”	"	PUNCT
issue-62	39	12	in	in	ADP
issue-62	39	13	the	the	DET
issue-62	39	14	specialized	specialized	ADJ
issue-62	39	15	literature	literature	NOUN
issue-62	39	16	.	.	PUNCT
issue-62	40	1	usually	usually	ADV
issue-62	40	2	,	,	PUNCT
issue-62	40	3	scientists	scientist	NOUN
issue-62	40	4	consider	consider	VERB
issue-62	40	5	it	it	PRON
issue-62	40	6	in	in	ADP
issue-62	40	7	two	two	NUM
issue-62	40	8	ways	way	NOUN
issue-62	40	9	,	,	PUNCT
issue-62	40	10	as	as	ADP
issue-62	40	11	a	a	DET
issue-62	40	12	feature	feature	NOUN
issue-62	40	13	or	or	CCONJ
issue-62	40	14	element	element	NOUN
issue-62	40	15	of	of	ADP
issue-62	40	16	financial	financial	ADJ
issue-62	40	17	control	control	NOUN
issue-62	40	18	and	and	CCONJ
issue-62	40	19	as	as	ADP
issue-62	40	20	oversight	oversight	NOUN
issue-62	40	21	of	of	ADP
issue-62	40	22	the	the	DET
issue-62	40	23	tax	tax	NOUN
issue-62	40	24	laws	law	NOUN
issue-62	40	25	.	.	PUNCT
issue-62	41	1	tax	tax	NOUN
issue-62	41	2	audit	audit	NOUN
issue-62	41	3	is	be	AUX
issue-62	41	4	verification	verification	NOUN
issue-62	41	5	of	of	ADP
issue-62	41	6	accuracy	accuracy	NOUN
issue-62	41	7	,	,	PUNCT
issue-62	41	8	timeliness	timeliness	NOUN
issue-62	41	9	and	and	CCONJ
issue-62	41	10	completeness	completeness	NOUN
issue-62	41	11	of	of	ADP
issue-62	41	12	tax	tax	NOUN
issue-62	41	13	calculations	calculation	NOUN
issue-62	41	14	per	per	ADP
issue-62	41	15	applicable	applicable	ADJ
issue-62	41	16	legislation	legislation	NOUN
issue-62	41	17	,	,	PUNCT
issue-62	41	18	completeness	completeness	NOUN
issue-62	41	19	and	and	CCONJ
issue-62	41	20	correctness	correctness	NOUN
issue-62	41	21	of	of	ADP
issue-62	41	22	formation	formation	NOUN
issue-62	41	23	and	and	CCONJ
issue-62	41	24	submission	submission	NOUN
issue-62	41	25	to	to	ADP
issue-62	41	26	the	the	DET
issue-62	41	27	tax	tax	NOUN
issue-62	41	28	authorities	authority	NOUN
issue-62	41	29	of	of	ADP
issue-62	41	30	all	all	DET
issue-62	41	31	forms	form	NOUN
issue-62	41	32	tax	tax	NOUN
issue-62	41	33	reporting	reporting	NOUN
issue-62	41	34	(	(	PUNCT
issue-62	41	35	petrik	petrik	NOUN
issue-62	41	36	,	,	PUNCT
issue-62	41	37	2012	2012	NUM
issue-62	41	38	)	)	PUNCT
issue-62	41	39	.	.	PUNCT
issue-62	42	1	verification	verification	NOUN
issue-62	42	2	of	of	ADP
issue-62	42	3	tax	tax	NOUN
issue-62	42	4	liability	liability	NOUN
issue-62	42	5	could	could	AUX
issue-62	42	6	be	be	AUX
issue-62	42	7	done	do	VERB
issue-62	42	8	by	by	ADP
issue-62	42	9	tax	tax	NOUN
issue-62	42	10	audit	audit	NOUN
issue-62	42	11	or	or	CCONJ
issue-62	42	12	by	by	ADP
issue-62	42	13	confirmed	confirm	VERB
issue-62	42	14	procedures	procedure	NOUN
issue-62	42	15	on	on	ADP
issue-62	42	16	verification	verification	NOUN
issue-62	42	17	of	of	ADP
issue-62	42	18	calculation	calculation	NOUN
issue-62	42	19	of	of	ADP
issue-62	42	20	tax	tax	NOUN
issue-62	42	21	liabilities	liability	NOUN
issue-62	42	22	.	.	PUNCT
issue-62	43	1	the	the	DET
issue-62	43	2	importance	importance	NOUN
issue-62	43	3	of	of	ADP
issue-62	43	4	tax	tax	NOUN
issue-62	43	5	audit	audit	NOUN
issue-62	43	6	for	for	ADP
issue-62	43	7	a	a	DET
issue-62	43	8	company	company	NOUN
issue-62	43	9	is	be	AUX
issue-62	43	10	an	an	DET
issue-62	43	11	assessment	assessment	NOUN
issue-62	43	12	of	of	ADP
issue-62	43	13	tax	tax	NOUN
issue-62	43	14	risks	risk	NOUN
issue-62	43	15	timely	timely	ADV
issue-62	43	16	and	and	CCONJ
issue-62	43	17	negating	negate	VERB
issue-62	43	18	them	they	PRON
issue-62	43	19	.	.	PUNCT
issue-62	44	1	thus	thus	ADV
issue-62	44	2	,	,	PUNCT
issue-62	44	3	it	it	PRON
issue-62	44	4	should	should	AUX
issue-62	44	5	be	be	AUX
issue-62	44	6	noted	note	VERB
issue-62	44	7	that	that	SCONJ
issue-62	44	8	today	today	NOUN
issue-62	44	9	there	there	PRON
issue-62	44	10	is	be	VERB
issue-62	44	11	a	a	DET
issue-62	44	12	lack	lack	NOUN
issue-62	44	13	of	of	ADP
issue-62	44	14	proper	proper	ADJ
issue-62	44	15	scientific	scientific	ADJ
issue-62	44	16	justification	justification	NOUN
issue-62	44	17	of	of	ADP
issue-62	44	18	conceptual	conceptual	ADJ
issue-62	44	19	basis	basis	NOUN
issue-62	44	20	of	of	ADP
issue-62	44	21	the	the	DET
issue-62	44	22	tax	tax	NOUN
issue-62	44	23	audit	audit	NOUN
issue-62	44	24	,	,	PUNCT
issue-62	44	25	methodological	methodological	ADJ
issue-62	44	26	support	support	NOUN
issue-62	44	27	and	and	CCONJ
issue-62	44	28	legislative	legislative	ADJ
issue-62	44	29	regulation	regulation	NOUN
issue-62	44	30	.	.	PUNCT
issue-62	45	1	this	this	DET
issue-62	45	2	situation	situation	NOUN
issue-62	45	3	leads	lead	VERB
issue-62	45	4	to	to	ADP
issue-62	45	5	ambiguous	ambiguous	ADJ
issue-62	45	6	interpretation	interpretation	NOUN
issue-62	45	7	of	of	ADP
issue-62	45	8	the	the	DET
issue-62	45	9	essence	essence	NOUN
issue-62	45	10	of	of	ADP
issue-62	45	11	tax	tax	NOUN
issue-62	45	12	audit	audit	NOUN
issue-62	45	13	in	in	ADP
issue-62	45	14	the	the	DET
issue-62	45	15	structure	structure	NOUN
issue-62	45	16	of	of	ADP
issue-62	45	17	tax	tax	NOUN
issue-62	45	18	auditing	auditing	NOUN
issue-62	45	19	.	.	PUNCT
issue-62	46	1	therefore	therefore	ADV
issue-62	46	2	,	,	PUNCT
issue-62	46	3	further	further	ADJ
issue-62	46	4	development	development	NOUN
issue-62	46	5	of	of	ADP
issue-62	46	6	the	the	DET
issue-62	46	7	national	national	ADJ
issue-62	46	8	tax	tax	NOUN
issue-62	46	9	audit	audit	NOUN
issue-62	46	10	needs	need	NOUN
issue-62	46	11	,	,	PUNCT
issue-62	46	12	above	above	ADP
issue-62	46	13	all	all	PRON
issue-62	46	14	,	,	PUNCT
issue-62	46	15	its	its	PRON
issue-62	46	16	exact	exact	ADJ
issue-62	46	17	definition	definition	NOUN
issue-62	46	18	and	and	CCONJ
issue-62	46	19	deep	deep	ADJ
issue-62	46	20	examination	examination	NOUN
issue-62	46	21	to	to	PART
issue-62	46	22	improve	improve	VERB
issue-62	46	23	the	the	DET
issue-62	46	24	theory	theory	NOUN
issue-62	46	25	and	and	CCONJ
issue-62	46	26	practice	practice	NOUN
issue-62	46	27	of	of	ADP
issue-62	46	28	auditing	auditing	NOUN
issue-62	46	29	.	.	PUNCT
issue-62	47	1	3	3	X
issue-62	47	2	.	.	X
issue-62	47	3	tax	tax	NOUN
issue-62	47	4	inspection	inspection	NOUN
issue-62	47	5	is	be	AUX
issue-62	47	6	the	the	DET
issue-62	47	7	main	main	ADJ
issue-62	47	8	form	form	NOUN
issue-62	47	9	of	of	ADP
issue-62	47	10	tax	tax	NOUN
issue-62	47	11	audit	audit	NOUN
issue-62	47	12	there	there	PRON
issue-62	47	13	are	be	VERB
issue-62	47	14	three	three	NUM
issue-62	47	15	methods	method	NOUN
issue-62	47	16	of	of	ADP
issue-62	47	17	tax	tax	NOUN
issue-62	47	18	control	control	NOUN
issue-62	47	19	in	in	ADP
issue-62	47	20	ukrainian	ukrainian	ADJ
issue-62	47	21	legislation	legislation	NOUN
issue-62	47	22	:	:	PUNCT
issue-62	47	23	1	1	X
issue-62	47	24	)	)	PUNCT
issue-62	47	25	accounting	accounting	NOUN
issue-62	47	26	of	of	ADP
issue-62	47	27	the	the	DET
issue-62	47	28	taxpayers	taxpayer	NOUN
issue-62	47	29	,	,	PUNCT
issue-62	47	30	2	2	X
issue-62	47	31	)	)	PUNCT
issue-62	47	32	information	information	NOUN
issue-62	47	33	and	and	CCONJ
issue-62	47	34	analytical	analytical	ADJ
issue-62	47	35	support	support	NOUN
issue-62	47	36	of	of	ADP
issue-62	47	37	the	the	DET
issue-62	47	38	sts	st	NOUN
issue-62	47	39	and	and	CCONJ
issue-62	47	40	3	3	NUM
issue-62	47	41	)	)	PUNCT
issue-62	47	42	tax	tax	NOUN
issue-62	47	43	checks	check	NOUN
issue-62	47	44	.	.	PUNCT
issue-62	48	1	detail	detail	NOUN
issue-62	48	2	forms	form	NOUN
issue-62	48	3	of	of	ADP
issue-62	48	4	inspections	inspection	NOUN
issue-62	48	5	are	be	AUX
issue-62	48	6	specified	specify	VERB
issue-62	48	7	in	in	ADP
issue-62	48	8	the	the	DET
issue-62	48	9	article	article	NOUN
issue-62	48	10	75	75	NUM
issue-62	48	11	of	of	ADP
issue-62	48	12	tax	tax	NOUN
issue-62	48	13	code	code	NOUN
issue-62	48	14	of	of	ADP
issue-62	48	15	ukraine	ukraine	NOUN
issue-62	48	16	,	,	PUNCT
issue-62	48	17	according	accord	VERB
issue-62	48	18	to	to	ADP
issue-62	48	19	which	which	PRON
issue-62	48	20	there	there	PRON
issue-62	48	21	are	be	VERB
issue-62	48	22	cameral	cameral	ADJ
issue-62	48	23	,	,	PUNCT
issue-62	48	24	documentary	documentary	NOUN
issue-62	48	25	and	and	CCONJ
issue-62	48	26	factual	factual	ADJ
issue-62	48	27	inspections	inspection	NOUN
issue-62	48	28	.	.	PUNCT
issue-62	49	1	depending	depend	VERB
issue-62	49	2	on	on	ADP
issue-62	49	3	the	the	DET
issue-62	49	4	frequency	frequency	NOUN
issue-62	49	5	and	and	CCONJ
issue-62	49	6	timing	timing	NOUN
issue-62	49	7	there	there	PRON
issue-62	49	8	are	be	AUX
issue-62	49	9	scheduled	schedule	VERB
issue-62	49	10	and	and	CCONJ
issue-62	49	11	unscheduled	unscheduled	ADJ
issue-62	49	12	inspections	inspection	NOUN
issue-62	49	13	,	,	PUNCT
issue-62	49	14	and	and	CCONJ
issue-62	49	15	depending	depend	VERB
issue-62	49	16	on	on	ADP
issue-62	49	17	the	the	DET
issue-62	49	18	place	place	NOUN
issue-62	49	19	of	of	ADP
issue-62	49	20	control	control	NOUN
issue-62	49	21	actions	action	NOUN
issue-62	49	22	of	of	ADP
issue-62	49	23	authorized	authorized	ADJ
issue-62	49	24	body	body	NOUN
issue-62	49	25	’s	’s	PART
issue-62	49	26	−	−	NOUN
issue-62	49	27	on	on	ADP
issue-62	49	28	-	-	PUNCT
issue-62	49	29	site	site	NOUN
issue-62	49	30	and	and	CCONJ
issue-62	49	31	off	off	ADP
issue-62	49	32	-	-	PUNCT
issue-62	49	33	site	site	NOUN
issue-62	49	34	inspections	inspection	NOUN
issue-62	49	35	(	(	PUNCT
issue-62	49	36	tax	tax	NOUN
issue-62	49	37	codex	codex	NOUN
issue-62	49	38	of	of	ADP
issue-62	49	39	ukraine	ukraine	NOUN
issue-62	49	40	,	,	PUNCT
issue-62	49	41	2010	2010	NUM
issue-62	49	42	)	)	PUNCT
issue-62	49	43	.	.	PUNCT
issue-62	50	1	furthermore	furthermore	ADV
issue-62	50	2	,	,	PUNCT
issue-62	50	3	according	accord	VERB
issue-62	50	4	to	to	ADP
issue-62	50	5	the	the	DET
issue-62	50	6	tax	tax	NOUN
issue-62	50	7	code	code	NOUN
issue-62	50	8	of	of	ADP
issue-62	50	9	ukraine	ukraine	NOUN
issue-62	50	10	,	,	PUNCT
issue-62	50	11	another	another	DET
issue-62	50	12	kind	kind	NOUN
issue-62	50	13	of	of	ADP
issue-62	50	14	documentary	documentary	NOUN
issue-62	50	15	unscheduled	unschedule	VERB
issue-62	50	16	off	off	ADP
issue-62	50	17	-	-	PUNCT
issue-62	50	18	site	site	NOUN
issue-62	50	19	inspection	inspection	NOUN
issue-62	50	20	is	be	AUX
issue-62	50	21	inspection	inspection	NOUN
issue-62	50	22	in	in	ADP
issue-62	50	23	electronic	electronic	ADJ
issue-62	50	24	form	form	NOUN
issue-62	50	25	,	,	PUNCT
issue-62	50	26	which	which	PRON
issue-62	50	27	is	be	AUX
issue-62	50	28	performed	perform	VERB
issue-62	50	29	according	accord	VERB
issue-62	50	30	to	to	ADP
issue-62	50	31	application	application	NOUN
issue-62	50	32	of	of	ADP
issue-62	50	33	the	the	DET
issue-62	50	34	taxpayer	taxpayer	NOUN
issue-62	50	35	submitted	submit	VERB
issue-62	50	36	10	10	NUM
issue-62	50	37	days	day	NOUN
issue-62	50	38	before	before	ADP
issue-62	50	39	the	the	DET
issue-62	50	40	expected	expect	VERB
issue-62	50	41	start	start	NOUN
issue-62	50	42	of	of	ADP
issue-62	50	43	its	its	PRON
issue-62	50	44	performance	performance	NOUN
issue-62	50	45	.	.	PUNCT
issue-62	51	1	organization	organization	NOUN
issue-62	51	2	of	of	ADP
issue-62	51	3	on	on	ADP
issue-62	51	4	-	-	PUNCT
issue-62	51	5	site	site	NOUN
issue-62	51	6	tax	tax	NOUN
issue-62	51	7	inspection	inspection	NOUN
issue-62	51	8	refers	refer	VERB
issue-62	51	9	to	to	ADP
issue-62	51	10	a	a	DET
issue-62	51	11	set	set	NOUN
issue-62	51	12	of	of	ADP
issue-62	51	13	measures	measure	NOUN
issue-62	51	14	on	on	ADP
issue-62	51	15	preparation	preparation	NOUN
issue-62	51	16	and	and	CCONJ
issue-62	51	17	planning	planning	NOUN
issue-62	51	18	of	of	ADP
issue-62	51	19	on	on	ADP
issue-62	51	20	-	-	PUNCT
issue-62	51	21	site	site	NOUN
issue-62	51	22	tax	tax	NOUN
issue-62	51	23	audit	audit	NOUN
issue-62	51	24	;	;	PUNCT
issue-62	51	25	division	division	NOUN
issue-62	51	26	of	of	ADP
issue-62	51	27	responsibilities	responsibility	NOUN
issue-62	51	28	between	between	ADP
issue-62	51	29	the	the	DET
issue-62	51	30	participants	participant	NOUN
issue-62	51	31	of	of	ADP
issue-62	51	32	inspection	inspection	NOUN
issue-62	51	33	group	group	NOUN
issue-62	51	34	;	;	PUNCT
issue-62	51	35	a	a	DET
issue-62	51	36	plan	plan	NOUN
issue-62	51	37	(	(	PUNCT
issue-62	51	38	program	program	NOUN
issue-62	51	39	)	)	PUNCT
issue-62	51	40	of	of	ADP
issue-62	51	41	its	its	PRON
issue-62	51	42	holding	holding	NOUN
issue-62	51	43	;	;	PUNCT
issue-62	51	44	immediate	immediate	ADJ
issue-62	51	45	verification	verification	NOUN
issue-62	51	46	of	of	ADP
issue-62	51	47	all	all	DET
issue-62	51	48	planned	planned	ADJ
issue-62	51	49	issues	issue	NOUN
issue-62	51	50	;	;	PUNCT
issue-62	51	51	presentations	presentation	NOUN
issue-62	51	52	of	of	ADP
issue-62	51	53	results	result	NOUN
issue-62	51	54	;	;	PUNCT
issue-62	51	55	measures	measure	NOUN
issue-62	51	56	to	to	PART
issue-62	51	57	remove	remove	VERB
issue-62	51	58	and	and	CCONJ
issue-62	51	59	prevent	prevent	VERB
issue-62	51	60	tax	tax	NOUN
issue-62	51	61	offenses	offense	NOUN
issue-62	51	62	.	.	PUNCT
issue-62	52	1	the	the	DET
issue-62	52	2	nature	nature	NOUN
issue-62	52	3	of	of	ADP
issue-62	52	4	the	the	DET
issue-62	52	5	activities	activity	NOUN
issue-62	52	6	carried	carry	VERB
issue-62	52	7	out	out	ADP
issue-62	52	8	by	by	ADP
issue-62	52	9	the	the	DET
issue-62	52	10	tax	tax	NOUN
issue-62	52	11	authority	authority	NOUN
issue-62	52	12	within	within	ADP
issue-62	52	13	inspection	inspection	NOUN
issue-62	52	14	process	process	NOUN
issue-62	52	15	,	,	PUNCT
issue-62	52	16	is	be	AUX
issue-62	52	17	proposed	propose	VERB
issue-62	52	18	to	to	PART
issue-62	52	19	consider	consider	VERB
issue-62	52	20	according	accord	VERB
issue-62	52	21	its	its	PRON
issue-62	52	22	separate	separate	ADJ
issue-62	52	23	stage	stage	NOUN
issue-62	52	24	,	,	PUNCT
issue-62	52	25	among	among	ADP
issue-62	52	26	which	which	PRON
issue-62	52	27	there	there	PRON
issue-62	52	28	are	be	VERB
issue-62	52	29	:	:	PUNCT
issue-62	52	30	1	1	NUM
issue-62	52	31	)	)	PUNCT
issue-62	52	32	preparatory	preparatory	ADJ
issue-62	52	33	phase	phase	NOUN
issue-62	52	34	(	(	PUNCT
issue-62	52	35	the	the	DET
issue-62	52	36	effectiveness	effectiveness	NOUN
issue-62	52	37	of	of	ADP
issue-62	52	38	tax	tax	NOUN
issue-62	52	39	inspection	inspection	NOUN
issue-62	52	40	depends	depend	VERB
issue-62	52	41	on	on	ADP
issue-62	52	42	the	the	DET
issue-62	52	43	choice	choice	NOUN
issue-62	52	44	of	of	ADP
issue-62	52	45	object	object	NOUN
issue-62	52	46	,	,	PUNCT
issue-62	52	47	the	the	DET
issue-62	52	48	readiness	readiness	NOUN
issue-62	52	49	of	of	ADP
issue-62	52	50	each	each	DET
issue-62	52	51	participant	participant	NOUN
issue-62	52	52	to	to	PART
issue-62	52	53	inspect	inspect	VERB
issue-62	52	54	and	and	CCONJ
issue-62	52	55	distribution	distribution	NOUN
issue-62	52	56	of	of	ADP
issue-62	52	57	the	the	DET
issue-62	52	58	group	group	NOUN
issue-62	52	59	according	accord	VERB
issue-62	52	60	to	to	ADP
issue-62	52	61	specific	specific	ADJ
issue-62	52	62	areas	area	NOUN
issue-62	52	63	)	)	PUNCT
issue-62	52	64	;	;	PUNCT
issue-62	52	65	2	2	X
issue-62	52	66	)	)	PUNCT
issue-62	52	67	holding	holding	NOUN
issue-62	52	68	of	of	ADP
issue-62	52	69	inspection	inspection	NOUN
issue-62	52	70	;	;	PUNCT
issue-62	52	71	3	3	X
issue-62	52	72	)	)	PUNCT
issue-62	52	73	presentation	presentation	NOUN
issue-62	52	74	of	of	ADP
issue-62	52	75	the	the	DET
issue-62	52	76	materials	material	NOUN
issue-62	52	77	of	of	ADP
issue-62	52	78	inspection	inspection	NOUN
issue-62	52	79	.	.	PUNCT
issue-62	53	1	the	the	DET
issue-62	53	2	most	most	ADV
issue-62	53	3	ordinary	ordinary	ADJ
issue-62	53	4	kind	kind	NOUN
issue-62	53	5	of	of	ADP
issue-62	53	6	tax	tax	NOUN
issue-62	53	7	inspection	inspection	NOUN
issue-62	53	8	is	be	AUX
issue-62	53	9	cameral	cameral	ADJ
issue-62	53	10	inspection	inspection	NOUN
issue-62	53	11	.	.	PUNCT
issue-62	54	1	it	it	PRON
issue-62	54	2	is	be	AUX
issue-62	54	3	held	hold	VERB
issue-62	54	4	in	in	ADP
issue-62	54	5	the	the	DET
issue-62	54	6	office	office	NOUN
issue-62	54	7	of	of	ADP
issue-62	54	8	sfs	sfs	ADJ
issue-62	54	9	bodies	body	NOUN
issue-62	54	10	solely	solely	ADV
issue-62	54	11	on	on	ADP
issue-62	54	12	the	the	DET
issue-62	54	13	basis	basis	NOUN
issue-62	54	14	of	of	ADP
issue-62	54	15	tax	tax	NOUN
issue-62	54	16	declarations	declaration	NOUN
issue-62	54	17	(	(	PUNCT
issue-62	54	18	calculations	calculation	NOUN
issue-62	54	19	)	)	PUNCT
issue-62	54	20	of	of	ADP
issue-62	54	21	the	the	DET
issue-62	54	22	taxpayer	taxpayer	NOUN
issue-62	54	23	.	.	PUNCT
issue-62	55	1	in	in	ADP
issue-62	55	2	other	other	ADJ
issue-62	55	3	words	word	NOUN
issue-62	55	4	,	,	PUNCT
issue-62	55	5	consent	consent	NOUN
issue-62	55	6	for	for	ADP
issue-62	55	7	its	its	PRON
issue-62	55	8	holding	holding	NOUN
issue-62	55	9	or	or	CCONJ
issue-62	55	10	direct	direct	ADJ
issue-62	55	11	participation	participation	NOUN
issue-62	55	12	of	of	ADP
issue-62	55	13	the	the	DET
issue-62	55	14	taxpayer	taxpayer	NOUN
issue-62	55	15	in	in	ADP
issue-62	55	16	this	this	DET
issue-62	55	17	case	case	NOUN
issue-62	55	18	is	be	AUX
issue-62	55	19	not	not	PART
issue-62	55	20	required	require	VERB
issue-62	55	21	and	and	CCONJ
issue-62	55	22	presentation	presentation	NOUN
issue-62	55	23	of	of	ADP
issue-62	55	24	any	any	DET
issue-62	55	25	direction	direction	NOUN
issue-62	55	26	of	of	ADP
issue-62	55	27	conduct	conduct	NOUN
issue-62	55	28	of	of	ADP
issue-62	55	29	cameral	cameral	ADJ
issue-62	55	30	inspection	inspection	NOUN
issue-62	55	31	or	or	CCONJ
issue-62	55	32	special	special	ADJ
issue-62	55	33	decision	decision	NOUN
issue-62	55	34	of	of	ADP
issue-62	55	35	the	the	DET
issue-62	55	36	head	head	NOUN
issue-62	55	37	of	of	ADP
issue-62	55	38	the	the	DET
issue-62	55	39	supervisory	supervisory	ADJ
issue-62	55	40	body	body	NOUN
issue-62	55	41	is	be	AUX
issue-62	55	42	not	not	PART
issue-62	55	43	required	require	VERB
issue-62	55	44	.	.	PUNCT
issue-62	56	1	within	within	ADP
issue-62	56	2	cameral	cameral	ADJ
issue-62	56	3	inspection	inspection	NOUN
issue-62	56	4	it	it	PRON
issue-62	56	5	is	be	AUX
issue-62	56	6	conducted	conduct	VERB
issue-62	56	7	the	the	DET
issue-62	56	8	analysis	analysis	NOUN
issue-62	56	9	of	of	ADP
issue-62	56	10	all	all	DET
issue-62	56	11	tax	tax	NOUN
issue-62	56	12	reporting	reporting	NOUN
issue-62	56	13	of	of	ADP
issue-62	56	14	the	the	DET
issue-62	56	15	taxpayer	taxpayer	NOUN
issue-62	56	16	and	and	CCONJ
issue-62	56	17	in	in	ADP
issue-62	56	18	case	case	NOUN
issue-62	56	19	of	of	ADP
issue-62	56	20	violations	violation	NOUN
issue-62	56	21	it	it	PRON
issue-62	56	22	is	be	AUX
issue-62	56	23	drawn	draw	VERB
issue-62	56	24	up	up	ADP
issue-62	56	25	an	an	DET
issue-62	56	26	act	act	NOUN
issue-62	56	27	in	in	ADP
issue-62	56	28	two	two	NUM
issue-62	56	29	copies	copy	NOUN
issue-62	56	30	signed	sign	VERB
issue-62	56	31	by	by	ADP
issue-62	56	32	the	the	DET
issue-62	56	33	officials	official	NOUN
issue-62	56	34	who	who	PRON
issue-62	56	35	conducted	conduct	VERB
issue-62	56	36	the	the	DET
issue-62	56	37	inspection	inspection	NOUN
issue-62	56	38	.	.	PUNCT
issue-62	57	1	after	after	SCONJ
issue-62	57	2	registration	registration	NOUN
issue-62	57	3	of	of	ADP
issue-62	57	4	it	it	PRON
issue-62	57	5	in	in	ADP
issue-62	57	6	the	the	DET
issue-62	57	7	sfs	sfs	NOUN
issue-62	57	8	this	this	DET
issue-62	57	9	act	act	NOUN
issue-62	57	10	is	be	AUX
issue-62	57	11	given	give	VERB
issue-62	57	12	or	or	CCONJ
issue-62	57	13	sent	send	VERB
issue-62	57	14	by	by	ADP
issue-62	57	15	mail	mail	NOUN
issue-62	57	16	within	within	ADP
issue-62	57	17	three	three	NUM
issue-62	57	18	business	business	NOUN
issue-62	57	19	days	day	NOUN
issue-62	57	20	to	to	ADP
issue-62	57	21	the	the	DET
issue-62	57	22	taxpayer	taxpayer	NOUN
issue-62	57	23	for	for	ADP
issue-62	57	24	signing	sign	VERB
issue-62	57	25	in	in	ADP
issue-62	57	26	established	establish	VERB
issue-62	57	27	manner	manner	NOUN
issue-62	57	28	(	(	PUNCT
issue-62	57	29	revutsky	revutsky	NOUN
issue-62	57	30	,	,	PUNCT
issue-62	57	31	2009	2009	NUM
issue-62	57	32	)	)	PUNCT
issue-62	57	33	.	.	PUNCT
issue-62	58	1	special	special	ADJ
issue-62	58	2	attention	attention	NOUN
issue-62	58	3	should	should	AUX
issue-62	58	4	be	be	AUX
issue-62	58	5	paid	pay	VERB
issue-62	58	6	to	to	ADP
issue-62	58	7	procedures	procedure	NOUN
issue-62	58	8	of	of	ADP
issue-62	58	9	document	document	NOUN
issue-62	58	10	exchange	exchange	NOUN
issue-62	58	11	between	between	ADP
issue-62	58	12	the	the	DET
issue-62	58	13	taxpayer	taxpayer	NOUN
issue-62	58	14	and	and	CCONJ
issue-62	58	15	the	the	DET
issue-62	58	16	supervisory	supervisory	ADJ
issue-62	58	17	authority	authority	NOUN
issue-62	58	18	.	.	PUNCT
issue-62	59	1	legal	legal	ADJ
issue-62	59	2	regulation	regulation	NOUN
issue-62	59	3	of	of	ADP
issue-62	59	4	information	information	NOUN
issue-62	59	5	exchange	exchange	NOUN
issue-62	59	6	between	between	ADP
issue-62	59	7	taxpayers	taxpayer	NOUN
issue-62	59	8	and	and	CCONJ
issue-62	59	9	the	the	DET
issue-62	59	10	regulatory	regulatory	ADJ
issue-62	59	11	authorities	authority	NOUN
issue-62	59	12	has	have	AUX
issue-62	59	13	always	always	ADV
issue-62	59	14	been	be	AUX
issue-62	59	15	important	important	ADJ
issue-62	59	16	.	.	PUNCT
issue-62	60	1	this	this	PRON
issue-62	60	2	is	be	AUX
issue-62	60	3	due	due	ADJ
issue-62	60	4	primarily	primarily	ADV
issue-62	60	5	to	to	ADP
issue-62	60	6	the	the	DET
issue-62	60	7	value	value	NOUN
issue-62	60	8	of	of	ADP
issue-62	60	9	such	such	ADJ
issue-62	60	10	exchange	exchange	NOUN
issue-62	60	11	for	for	ADP
issue-62	60	12	legal	legal	ADJ
issue-62	60	13	arrangement	arrangement	NOUN
issue-62	60	14	between	between	ADP
issue-62	60	15	these	these	DET
issue-62	60	16	entities	entity	NOUN
issue-62	60	17	.	.	PUNCT
issue-62	61	1	often	often	ADV
issue-62	61	2	the	the	DET
issue-62	61	3	receipt	receipt	NOUN
issue-62	61	4	or	or	CCONJ
issue-62	61	5	non	non	ADJ
issue-62	61	6	-	-	NOUN
issue-62	61	7	receipt	receipt	NOUN
issue-62	61	8	of	of	ADP
issue-62	61	9	documents	document	NOUN
issue-62	61	10	from	from	ADP
issue-62	61	11	one	one	NUM
issue-62	61	12	party	party	NOUN
issue-62	61	13	to	to	ADP
issue-62	61	14	another	another	PRON
issue-62	61	15	is	be	AUX
issue-62	61	16	legal	legal	ADJ
issue-62	61	17	fact	fact	NOUN
issue-62	61	18	,	,	PUNCT
issue-62	61	19	which	which	PRON
issue-62	61	20	can	can	AUX
issue-62	61	21	generate	generate	VERB
issue-62	61	22	not	not	PART
issue-62	61	23	only	only	ADV
issue-62	61	24	financial	financial	ADJ
issue-62	61	25	and	and	CCONJ
issue-62	61	26	legal	legal	ADJ
issue-62	61	27	relations	relation	NOUN
issue-62	61	28	,	,	PUNCT
issue-62	61	29	but	but	CCONJ
issue-62	61	30	also	also	ADV
issue-62	61	31	administrative	administrative	ADJ
issue-62	61	32	or	or	CCONJ
issue-62	61	33	even	even	ADV
issue-62	61	34	criminal	criminal	ADJ
issue-62	61	35	.	.	PUNCT
issue-62	62	1	in	in	ADP
issue-62	62	2	this	this	DET
issue-62	62	3	context	context	NOUN
issue-62	62	4	it	it	PRON
issue-62	62	5	refers	refer	VERB
issue-62	62	6	to	to	ADP
issue-62	62	7	the	the	DET
issue-62	62	8	improper	improper	ADJ
issue-62	62	9	performance	performance	NOUN
issue-62	62	10	of	of	ADP
issue-62	62	11	tax	tax	NOUN
issue-62	62	12	obligation	obligation	NOUN
issue-62	62	13	,	,	PUNCT
issue-62	62	14	which	which	PRON
issue-62	62	15	entails	entail	VERB
issue-62	62	16	the	the	DET
issue-62	62	17	liability	liability	NOUN
issue-62	62	18	.	.	PUNCT
issue-62	63	1	the	the	DET
issue-62	63	2	attention	attention	NOUN
issue-62	63	3	should	should	AUX
issue-62	63	4	be	be	AUX
issue-62	63	5	paid	pay	VERB
issue-62	63	6	on	on	ADP
issue-62	63	7	fundamental	fundamental	ADJ
issue-62	63	8	difference	difference	NOUN
issue-62	63	9	between	between	ADP
issue-62	63	10	documentary	documentary	NOUN
issue-62	63	11	and	and	CCONJ
issue-62	63	12	cameral	cameral	ADJ
issue-62	63	13	inspections	inspection	NOUN
issue-62	63	14	from	from	ADP
issue-62	63	15	real	real	ADJ
issue-62	63	16	ones	one	NOUN
issue-62	63	17	–	–	PUNCT
issue-62	63	18	provisions	provision	NOUN
issue-62	63	19	of	of	ADP
issue-62	63	20	different	different	ADJ
issue-62	63	21	laws	law	NOUN
issue-62	63	22	regulate	regulate	VERB
issue-62	63	23	the	the	DET
issue-62	63	24	procedure	procedure	NOUN
issue-62	63	25	of	of	ADP
issue-62	63	26	their	their	PRON
issue-62	63	27	appointment	appointment	NOUN
issue-62	63	28	and	and	CCONJ
issue-62	63	29	conduct	conduct	NOUN
issue-62	63	30	.	.	PUNCT
issue-62	64	1	if	if	SCONJ
issue-62	64	2	the	the	DET
issue-62	64	3	camera	camera	NOUN
issue-62	64	4	and	and	CCONJ
issue-62	64	5	documentary	documentary	NOUN
issue-62	64	6	inspections	inspection	NOUN
issue-62	64	7	are	be	AUX
issue-62	64	8	conducted	conduct	VERB
issue-62	64	9	by	by	ADP
issue-62	64	10	sfs	sfs	ADJ
issue-62	64	11	bodies	body	NOUN
issue-62	64	12	only	only	ADV
issue-62	64	13	in	in	ADP
issue-62	64	14	cases	case	NOUN
issue-62	64	15	and	and	CCONJ
issue-62	64	16	in	in	ADP
issue-62	64	17	the	the	DET
issue-62	64	18	manner	manner	NOUN
issue-62	64	19	prescribed	prescribe	VERB
issue-62	64	20	by	by	ADP
issue-62	64	21	the	the	DET
issue-62	64	22	tax	tax	NOUN
issue-62	64	23	code	code	NOUN
issue-62	64	24	of	of	ADP
issue-62	64	25	ukraine	ukraine	NOUN
issue-62	64	26	,	,	PUNCT
issue-62	64	27	the	the	DET
issue-62	64	28	procedure	procedure	NOUN
issue-62	64	29	for	for	ADP
issue-62	64	30	conducting	conduct	VERB
issue-62	64	31	the	the	DET
issue-62	64	32	ex	ex	X
issue-62	64	33	post	post	NOUN
issue-62	64	34	inspections	inspection	NOUN
issue-62	64	35	can	can	AUX
issue-62	64	36	be	be	AUX
issue-62	64	37	additionally	additionally	ADV
issue-62	64	38	established	establish	VERB
issue-62	64	39	and	and	CCONJ
issue-62	64	40	detailed	detail	VERB
issue-62	64	41	by	by	ADP
issue-62	64	42	other	other	ADJ
issue-62	64	43	laws	law	NOUN
issue-62	64	44	of	of	ADP
issue-62	64	45	ukraine	ukraine	NOUN
issue-62	64	46	,	,	PUNCT
issue-62	64	47	the	the	DET
issue-62	64	48	enforcement	enforcement	NOUN
issue-62	64	49	of	of	ADP
issue-62	64	50	which	which	PRON
issue-62	64	51	is	be	AUX
issue-62	64	52	of	of	ADP
issue-62	64	53	entrusted	entrust	VERB
issue-62	64	54	to	to	ADP
issue-62	64	55	the	the	DET
issue-62	64	56	sfs	sfs	PROPN
issue-62	64	57	.	.	PUNCT
issue-62	65	1	this	this	PRON
issue-62	65	2	leads	lead	VERB
issue-62	65	3	to	to	ADP
issue-62	65	4	the	the	DET
issue-62	65	5	formulation	formulation	NOUN
issue-62	65	6	of	of	ADP
issue-62	65	7	regulatory	regulatory	ADJ
issue-62	65	8	uncertainty	uncertainty	NOUN
issue-62	65	9	in	in	ADP
issue-62	65	10	possibility	possibility	NOUN
issue-62	65	11	of	of	ADP
issue-62	65	12	tax	tax	NOUN
issue-62	65	13	audits	audits	NOUN
issue-62	65	14	and	and	CCONJ
issue-62	65	15	,	,	PUNCT
issue-62	65	16	in	in	ADP
issue-62	65	17	fact	fact	NOUN
issue-62	65	18	,	,	PUNCT
issue-62	65	19	it	it	PRON
issue-62	65	20	is	be	AUX
issue-62	65	21	contrary	contrary	ADJ
issue-62	65	22	to	to	ADP
issue-62	65	23	the	the	DET
issue-62	65	24	provisions	provision	NOUN
issue-62	65	25	of	of	ADP
issue-62	65	26	part	part	NOUN
issue-62	65	27	1	1	NUM
issue-62	65	28	,	,	PUNCT
issue-62	65	29	article	article	NOUN
issue-62	65	30	61.3	61.3	NUM
issue-62	65	31	of	of	ADP
issue-62	65	32	the	the	DET
issue-62	65	33	tax	tax	NOUN
issue-62	65	34	code	code	NOUN
issue-62	65	35	of	of	ADP
issue-62	65	36	ukraine	ukraine	NOUN
issue-62	65	37	,	,	PUNCT
issue-62	65	38	according	accord	VERB
issue-62	65	39	to	to	ADP
issue-62	65	40	which	which	DET
issue-62	65	41	bodies	body	NOUN
issue-62	65	42	of	of	ADP
issue-62	65	43	the	the	DET
issue-62	65	44	state	state	NOUN
issue-62	65	45	securities	security	NOUN
issue-62	65	46	service	service	NOUN
issue-62	65	47	,	,	PUNCT
issue-62	65	48	ministry	ministry	PROPN
issue-62	65	49	of	of	ADP
issue-62	65	50	internal	internal	PROPN
issue-62	65	51	affairs	affairs	PROPN
issue-62	65	52	,	,	PUNCT
issue-62	65	53	tax	tax	NOUN
issue-62	65	54	police	police	NOUN
issue-62	65	55	,	,	PUNCT
issue-62	65	56	prosecutors	prosecutor	NOUN
issue-62	65	57	and	and	CCONJ
issue-62	65	58	their	their	PRON
issue-62	65	59	official	official	ADJ
issue-62	65	60	person	person	NOUN
issue-62	65	61	can	can	AUX
issue-62	65	62	not	not	PART
issue-62	65	63	take	take	VERB
issue-62	65	64	a	a	DET
issue-62	65	65	direct	direct	ADJ
issue-62	65	66	part	part	NOUN
issue-62	65	67	in	in	ADP
issue-62	65	68	inspections	inspection	NOUN
issue-62	65	69	carried	carry	VERB
issue-62	65	70	out	out	ADP
issue-62	65	71	by	by	ADP
issue-62	65	72	supervisory	supervisory	ADJ
issue-62	65	73	authorities	authority	NOUN
issue-62	65	74	,	,	PUNCT
issue-62	65	75	and	and	CCONJ
issue-62	65	76	conduct	conduct	VERB
issue-62	65	77	inspections	inspection	NOUN
issue-62	65	78	of	of	ADP
issue-62	65	79	entities	entity	NOUN
issue-62	65	80	on	on	ADP
issue-62	65	81	tax	tax	NOUN
issue-62	65	82	matters	matter	NOUN
issue-62	65	83	.	.	PUNCT
issue-62	66	1	the	the	DET
issue-62	66	2	ex	ex	X
issue-62	66	3	post	post	NOUN
issue-62	66	4	inspection	inspection	NOUN
issue-62	66	5	is	be	AUX
issue-62	66	6	the	the	DET
issue-62	66	7	inspection	inspection	NOUN
issue-62	66	8	held	hold	VERB
issue-62	66	9	at	at	ADP
issue-62	66	10	the	the	DET
issue-62	66	11	place	place	NOUN
issue-62	66	12	of	of	ADP
issue-62	66	13	actual	actual	ADJ
issue-62	66	14	taxpayer	taxpayer	NOUN
issue-62	66	15	activity	activity	NOUN
issue-62	66	16	,	,	PUNCT
issue-62	66	17	disposal	disposal	NOUN
issue-62	66	18	of	of	ADP
issue-62	66	19	economic	economic	ADJ
issue-62	66	20	or	or	CCONJ
issue-62	66	21	other	other	ADJ
issue-62	66	22	objects	object	NOUN
issue-62	66	23	of	of	ADP
issue-62	66	24	property	property	NOUN
issue-62	66	25	of	of	ADP
issue-62	66	26	such	such	ADJ
issue-62	66	27	taxpayer	taxpayer	NOUN
issue-62	66	28	.	.	PUNCT
issue-62	67	1	this	this	DET
issue-62	67	2	kind	kind	NOUN
issue-62	67	3	of	of	ADP
issue-62	67	4	tax	tax	NOUN
issue-62	67	5	audit	audit	NOUN
issue-62	67	6	is	be	AUX
issue-62	67	7	carried	carry	VERB
issue-62	67	8	out	out	ADP
issue-62	67	9	by	by	ADP
issue-62	67	10	the	the	DET
issue-62	67	11	sfa	sfa	PROPN
issue-62	67	12	bodies	body	NOUN
issue-62	67	13	in	in	ADP
issue-62	67	14	compliance	compliance	NOUN
issue-62	67	15	with	with	ADP
issue-62	67	16	the	the	DET
issue-62	67	17	legislation	legislation	NOUN
issue-62	67	18	on	on	ADP
issue-62	67	19	cash	cash	NOUN
issue-62	67	20	turnover	turnover	NOUN
issue-62	67	21	,	,	PUNCT
issue-62	67	22	the	the	DET
issue-62	67	23	procedure	procedure	NOUN
issue-62	67	24	of	of	ADP
issue-62	67	25	taxpayers	taxpayer	NOUN
issue-62	67	26	baltic	baltic	PROPN
issue-62	67	27	journal	journal	PROPN
issue-62	67	28	of	of	ADP
issue-62	67	29	economic	economic	ADJ
issue-62	67	30	studies	study	NOUN
issue-62	67	31	62	62	NUM
issue-62	67	32	vol	vol	NOUN
issue-62	67	33	.	.	PROPN
issue-62	68	1	2	2	NUM
issue-62	68	2	,	,	PUNCT
issue-62	68	3	no	no	INTJ
issue-62	68	4	.	.	NOUN
issue-62	68	5	1	1	NUM
issue-62	68	6	,	,	PUNCT
issue-62	68	7	2016	2016	NUM
issue-62	68	8	payment	payment	NOUN
issue-62	68	9	transactions	transaction	NOUN
issue-62	68	10	,	,	PUNCT
issue-62	68	11	cash	cash	NOUN
issue-62	68	12	transactions	transaction	NOUN
issue-62	68	13	,	,	PUNCT
issue-62	68	14	availability	availability	NOUN
issue-62	68	15	of	of	ADP
issue-62	68	16	licenses	license	NOUN
issue-62	68	17	,	,	PUNCT
issue-62	68	18	patents	patent	NOUN
issue-62	68	19	,	,	PUNCT
issue-62	68	20	certificates	certificate	NOUN
issue-62	68	21	,	,	PUNCT
issue-62	68	22	including	include	VERB
issue-62	68	23	the	the	DET
issue-62	68	24	production	production	NOUN
issue-62	68	25	and	and	CCONJ
issue-62	68	26	circulation	circulation	NOUN
issue-62	68	27	of	of	ADP
issue-62	68	28	excise	excise	NOUN
issue-62	68	29	goods	good	NOUN
issue-62	68	30	,	,	PUNCT
issue-62	68	31	compliance	compliance	NOUN
issue-62	68	32	with	with	ADP
issue-62	68	33	legislation	legislation	NOUN
issue-62	68	34	on	on	ADP
issue-62	68	35	an	an	DET
issue-62	68	36	employment	employment	NOUN
issue-62	68	37	contract	contract	NOUN
issue-62	68	38	,	,	PUNCT
issue-62	68	39	registration	registration	NOUN
issue-62	68	40	of	of	ADP
issue-62	68	41	labour	labour	NOUN
issue-62	68	42	relations	relation	NOUN
issue-62	68	43	with	with	ADP
issue-62	68	44	employees	employee	NOUN
issue-62	68	45	by	by	ADP
issue-62	68	46	the	the	DET
issue-62	68	47	employer	employer	NOUN
issue-62	68	48	.	.	PUNCT
issue-62	69	1	the	the	DET
issue-62	69	2	documentary	documentary	NOUN
issue-62	69	3	inspection	inspection	NOUN
issue-62	69	4	is	be	AUX
issue-62	69	5	inspection	inspection	NOUN
issue-62	69	6	the	the	DET
issue-62	69	7	subject	subject	NOUN
issue-62	69	8	of	of	ADP
issue-62	69	9	which	which	PRON
issue-62	69	10	is	be	AUX
issue-62	69	11	accuracy	accuracy	NOUN
issue-62	69	12	,	,	PUNCT
issue-62	69	13	timeliness	timeliness	NOUN
issue-62	69	14	,	,	PUNCT
issue-62	69	15	completeness	completeness	NOUN
issue-62	69	16	of	of	ADP
issue-62	69	17	accrual	accrual	ADJ
issue-62	69	18	payment	payment	NOUN
issue-62	69	19	of	of	ADP
issue-62	69	20	all	all	DET
issue-62	69	21	taxes	taxis	NOUN
issue-62	69	22	and	and	CCONJ
issue-62	69	23	fees	fee	NOUN
issue-62	69	24	defined	define	VERB
issue-62	69	25	by	by	ADP
issue-62	69	26	the	the	DET
issue-62	69	27	tax	tax	NOUN
issue-62	69	28	code	code	NOUN
issue-62	69	29	of	of	ADP
issue-62	69	30	ukraine	ukraine	PROPN
issue-62	69	31	.	.	PUNCT
issue-62	70	1	there	there	PRON
issue-62	70	2	are	be	VERB
issue-62	70	3	following	follow	VERB
issue-62	70	4	issues	issue	NOUN
issue-62	70	5	for	for	ADP
issue-62	70	6	documentary	documentary	NOUN
issue-62	70	7	inspection	inspection	NOUN
issue-62	70	8	:	:	PUNCT
issue-62	70	9	–	–	PUNCT
issue-62	70	10	tax	tax	NOUN
issue-62	70	11	declarations	declaration	NOUN
issue-62	70	12	(	(	PUNCT
issue-62	70	13	calculations	calculation	NOUN
issue-62	70	14	)	)	PUNCT
issue-62	70	15	;	;	PUNCT
issue-62	70	16	–	–	PUNCT
issue-62	70	17	financial	financial	ADJ
issue-62	70	18	,	,	PUNCT
issue-62	70	19	statistical	statistical	ADJ
issue-62	70	20	and	and	CCONJ
issue-62	70	21	other	other	ADJ
issue-62	70	22	reporting	reporting	NOUN
issue-62	70	23	;	;	PUNCT
issue-62	70	24	–	–	PUNCT
issue-62	70	25	registers	register	NOUN
issue-62	70	26	of	of	ADP
issue-62	70	27	tax	tax	NOUN
issue-62	70	28	and	and	CCONJ
issue-62	70	29	accounting	accounting	NOUN
issue-62	70	30	management	management	NOUN
issue-62	70	31	of	of	ADP
issue-62	70	32	which	which	PRON
issue-62	70	33	is	be	AUX
issue-62	70	34	provided	provide	VERB
issue-62	70	35	by	by	ADP
issue-62	70	36	law	law	NOUN
issue-62	70	37	;	;	PUNCT
issue-62	70	38	–	–	PUNCT
issue-62	70	39	primary	primary	ADJ
issue-62	70	40	documents	document	NOUN
issue-62	70	41	used	use	VERB
issue-62	70	42	in	in	ADP
issue-62	70	43	accounting	accounting	NOUN
issue-62	70	44	and	and	CCONJ
issue-62	70	45	tax	tax	NOUN
issue-62	70	46	accounting	accounting	NOUN
issue-62	70	47	and	and	CCONJ
issue-62	70	48	related	relate	VERB
issue-62	70	49	with	with	ADP
issue-62	70	50	accrual	accrual	ADJ
issue-62	70	51	and	and	CCONJ
issue-62	70	52	payment	payment	NOUN
issue-62	70	53	of	of	ADP
issue-62	70	54	taxes	taxis	NOUN
issue-62	70	55	and	and	CCONJ
issue-62	70	56	fees	fee	NOUN
issue-62	70	57	;	;	PUNCT
issue-62	70	58	–	–	PUNCT
issue-62	70	59	obtained	obtain	VERB
issue-62	70	60	in	in	ADP
issue-62	70	61	accordance	accordance	NOUN
issue-62	70	62	with	with	ADP
issue-62	70	63	law	law	NOUN
issue-62	70	64	by	by	ADP
issue-62	70	65	the	the	DET
issue-62	70	66	state	state	NOUN
issue-62	70	67	tax	tax	NOUN
issue-62	70	68	service	service	NOUN
issue-62	70	69	of	of	ADP
issue-62	70	70	documents	document	NOUN
issue-62	70	71	and	and	CCONJ
issue-62	70	72	tax	tax	NOUN
issue-62	70	73	information	information	NOUN
issue-62	70	74	.	.	PUNCT
issue-62	71	1	one	one	NUM
issue-62	71	2	of	of	ADP
issue-62	71	3	the	the	DET
issue-62	71	4	innovations	innovation	NOUN
issue-62	71	5	introduced	introduce	VERB
issue-62	71	6	by	by	ADP
issue-62	71	7	the	the	DET
issue-62	71	8	law	law	NOUN
issue-62	71	9	№	№	ADV
issue-62	71	10	5083vi	5083vi	NOUN
issue-62	71	11	to	to	ADP
issue-62	71	12	tax	tax	NOUN
issue-62	71	13	code	code	NOUN
issue-62	71	14	of	of	ADP
issue-62	71	15	ukraine	ukraine	NOUN
issue-62	71	16	is	be	AUX
issue-62	71	17	the	the	DET
issue-62	71	18	implementation	implementation	NOUN
issue-62	71	19	of	of	ADP
issue-62	71	20	electronic	electronic	ADJ
issue-62	71	21	inspections	inspection	NOUN
issue-62	71	22	.	.	PUNCT
issue-62	72	1	according	accord	VERB
issue-62	72	2	to	to	ADP
issue-62	72	3	paragraph	paragraph	NOUN
issue-62	72	4	10	10	NUM
issue-62	72	5	,	,	PUNCT
issue-62	72	6	section	section	NOUN
issue-62	72	7	xx	xx	NUM
issue-62	72	8	of	of	ADP
issue-62	72	9	tax	tax	NOUN
issue-62	72	10	code	code	NOUN
issue-62	72	11	of	of	ADP
issue-62	72	12	ukraine	ukraine	NOUN
issue-62	72	13	,	,	PUNCT
issue-62	72	14	electronic	electronic	ADJ
issue-62	72	15	inspections	inspection	NOUN
issue-62	72	16	can	can	AUX
issue-62	72	17	be	be	AUX
issue-62	72	18	carried	carry	VERB
issue-62	72	19	with	with	ADP
issue-62	72	20	taxpayers	taxpayer	NOUN
issue-62	72	21	who	who	PRON
issue-62	72	22	:	:	PUNCT
issue-62	72	23	–	–	PUNCT
issue-62	72	24	use	use	VERB
issue-62	72	25	simplified	simplified	ADJ
issue-62	72	26	system	system	NOUN
issue-62	72	27	of	of	ADP
issue-62	72	28	taxation	taxation	NOUN
issue-62	72	29	,	,	PUNCT
issue-62	72	30	accounting	accounting	NOUN
issue-62	72	31	and	and	CCONJ
issue-62	72	32	reporting	report	VERB
issue-62	72	33	−	−	PROPN
issue-62	72	34	from	from	ADP
issue-62	72	35	01.01.2014	01.01.2014	NUM
issue-62	72	36	;	;	PUNCT
issue-62	72	37	–	–	PUNCT
issue-62	72	38	entities	entity	NOUN
issue-62	72	39	of	of	ADP
issue-62	72	40	micro	micro	NOUN
issue-62	72	41	,	,	PUNCT
issue-62	72	42	small	small	ADJ
issue-62	72	43	and	and	CCONJ
issue-62	72	44	medium	medium	NOUN
issue-62	72	45	businesses	business	NOUN
issue-62	72	46	−	−	VERB
issue-62	72	47	from	from	ADP
issue-62	72	48	01/01/2015	01/01/2015	NUM
issue-62	72	49	;	;	PUNCT
issue-62	72	50	–	–	PUNCT
issue-62	72	51	other	other	ADJ
issue-62	72	52	taxpayers	taxpayer	NOUN
issue-62	72	53	−	−	PROPN
issue-62	72	54	from	from	ADP
issue-62	72	55	01.01.2016	01.01.2016	PROPN
issue-62	72	56	(	(	PUNCT
issue-62	72	57	tax	tax	NOUN
issue-62	72	58	codex	codex	NOUN
issue-62	72	59	of	of	ADP
issue-62	72	60	ukraine	ukraine	NOUN
issue-62	72	61	,	,	PUNCT
issue-62	72	62	2010	2010	NUM
issue-62	72	63	)	)	PUNCT
issue-62	72	64	.	.	PUNCT
issue-62	73	1	in	in	ADP
issue-62	73	2	accordance	accordance	NOUN
issue-62	73	3	with	with	ADP
issue-62	73	4	paragraph	paragraph	NOUN
issue-62	73	5	75.1.2	75.1.2	NOUN
issue-62	73	6	of	of	ADP
issue-62	73	7	tax	tax	NOUN
issue-62	73	8	codex	codex	NOUN
issue-62	73	9	of	of	ADP
issue-62	73	10	ukraine	ukraine	PROPN
issue-62	73	11	documentary	documentary	NOUN
issue-62	73	12	unscheduled	unschedule	VERB
issue-62	73	13	off	off	ADP
issue-62	73	14	-	-	PUNCT
issue-62	73	15	site	site	NOUN
issue-62	73	16	inspection	inspection	NOUN
issue-62	73	17	is	be	AUX
issue-62	73	18	inspection	inspection	NOUN
issue-62	73	19	which	which	PRON
issue-62	73	20	is	be	AUX
issue-62	73	21	based	base	VERB
issue-62	73	22	on	on	ADP
issue-62	73	23	the	the	DET
issue-62	73	24	application	application	NOUN
issue-62	73	25	submitted	submit	VERB
issue-62	73	26	by	by	ADP
issue-62	73	27	the	the	DET
issue-62	73	28	taxpayer	taxpayer	NOUN
issue-62	73	29	with	with	ADP
issue-62	73	30	little	little	ADJ
issue-62	73	31	risk	risk	NOUN
issue-62	73	32	determined	determine	VERB
issue-62	73	33	in	in	ADP
issue-62	73	34	accordance	accordance	NOUN
issue-62	73	35	with	with	ADP
issue-62	73	36	the	the	DET
issue-62	73	37	tax	tax	NOUN
issue-62	73	38	code	code	NOUN
issue-62	73	39	of	of	ADP
issue-62	73	40	ukraine	ukraine	NOUN
issue-62	73	41	to	to	ADP
issue-62	73	42	the	the	DET
issue-62	73	43	sfs	sfs	NOUN
issue-62	73	44	where	where	SCONJ
issue-62	73	45	it	it	PRON
issue-62	73	46	is	be	AUX
issue-62	73	47	on	on	ADP
issue-62	73	48	tax	tax	NOUN
issue-62	73	49	accounting	accounting	NOUN
issue-62	73	50	.	.	PUNCT
issue-62	74	1	so	so	ADV
issue-62	74	2	,	,	PUNCT
issue-62	74	3	electronic	electronic	ADJ
issue-62	74	4	inspection	inspection	NOUN
issue-62	74	5	will	will	AUX
issue-62	74	6	be	be	AUX
issue-62	74	7	conducted	conduct	VERB
issue-62	74	8	in	in	ADP
issue-62	74	9	the	the	DET
issue-62	74	10	unscheduled	unscheduled	ADJ
issue-62	74	11	process	process	NOUN
issue-62	74	12	according	accord	VERB
issue-62	74	13	to	to	ADP
issue-62	74	14	the	the	DET
issue-62	74	15	initiative	initiative	NOUN
issue-62	74	16	of	of	ADP
issue-62	74	17	taxpayer	taxpayer	NOUN
issue-62	74	18	.	.	PUNCT
issue-62	75	1	this	this	PRON
issue-62	75	2	should	should	AUX
issue-62	75	3	be	be	AUX
issue-62	75	4	presented	present	VERB
issue-62	75	5	by	by	ADP
issue-62	75	6	its	its	PRON
issue-62	75	7	application	application	NOUN
issue-62	75	8	.	.	PUNCT
issue-62	76	1	such	such	ADJ
issue-62	76	2	declaration	declaration	NOUN
issue-62	76	3	is	be	AUX
issue-62	76	4	provided	provide	VERB
issue-62	76	5	within	within	ADP
issue-62	76	6	10	10	NUM
issue-62	76	7	calendar	calendar	NOUN
issue-62	76	8	days	day	NOUN
issue-62	76	9	prior	prior	ADV
issue-62	76	10	to	to	ADP
issue-62	76	11	the	the	DET
issue-62	76	12	expected	expect	VERB
issue-62	76	13	start	start	NOUN
issue-62	76	14	of	of	ADP
issue-62	76	15	the	the	DET
issue-62	76	16	electronic	electronic	ADJ
issue-62	76	17	inspection	inspection	NOUN
issue-62	76	18	.	.	PUNCT
issue-62	77	1	secondly	secondly	ADV
issue-62	77	2	,	,	PUNCT
issue-62	77	3	only	only	ADV
issue-62	77	4	taxpayers	taxpayer	NOUN
issue-62	77	5	with	with	ADP
issue-62	77	6	little	little	ADJ
issue-62	77	7	risk	risk	NOUN
issue-62	77	8	have	have	VERB
issue-62	77	9	the	the	DET
issue-62	77	10	right	right	NOUN
issue-62	77	11	to	to	PART
issue-62	77	12	start	start	VERB
issue-62	77	13	electronic	electronic	ADJ
issue-62	77	14	inspection	inspection	NOUN
issue-62	77	15	;	;	PUNCT
issue-62	77	16	taxpayers	taxpayer	NOUN
issue-62	77	17	of	of	ADP
issue-62	77	18	simplified	simplified	ADJ
issue-62	77	19	system	system	NOUN
issue-62	77	20	of	of	ADP
issue-62	77	21	taxation	taxation	NOUN
issue-62	77	22	,	,	PUNCT
issue-62	77	23	accounting	accounting	NOUN
issue-62	77	24	and	and	CCONJ
issue-62	77	25	reporting	reporting	NOUN
issue-62	77	26	are	be	AUX
issue-62	77	27	inspected	inspect	VERB
issue-62	77	28	since	since	SCONJ
issue-62	77	29	01.01.2014	01.01.2014	NUM
issue-62	77	30	.	.	PUNCT
issue-62	78	1	the	the	DET
issue-62	78	2	main	main	ADJ
issue-62	78	3	advantage	advantage	NOUN
issue-62	78	4	of	of	ADP
issue-62	78	5	electronic	electronic	ADJ
issue-62	78	6	inspection	inspection	NOUN
issue-62	78	7	is	be	AUX
issue-62	78	8	that	that	SCONJ
issue-62	78	9	taxmen	taxman	NOUN
issue-62	78	10	will	will	AUX
issue-62	78	11	not	not	PART
issue-62	78	12	independently	independently	ADV
issue-62	78	13	calculate	calculate	VERB
issue-62	78	14	the	the	DET
issue-62	78	15	tax	tax	NOUN
issue-62	78	16	liability	liability	NOUN
issue-62	78	17	for	for	ADP
issue-62	78	18	the	the	DET
issue-62	78	19	results	result	NOUN
issue-62	78	20	.	.	PUNCT
issue-62	79	1	in	in	ADP
issue-62	79	2	other	other	ADJ
issue-62	79	3	words	word	NOUN
issue-62	79	4	,	,	PUNCT
issue-62	79	5	in	in	ADP
issue-62	79	6	case	case	NOUN
issue-62	79	7	of	of	ADP
issue-62	79	8	understatement	understatement	NOUN
issue-62	79	9	of	of	ADP
issue-62	79	10	tax	tax	NOUN
issue-62	79	11	liabilities	liability	NOUN
issue-62	79	12	by	by	ADP
issue-62	79	13	sfs	sfs	ADJ
issue-62	79	14	body	body	NOUN
issue-62	79	15	in	in	ADP
issue-62	79	16	the	the	DET
issue-62	79	17	result	result	NOUN
issue-62	79	18	of	of	ADP
issue-62	79	19	their	their	PRON
issue-62	79	20	conduct	conduct	NOUN
issue-62	79	21	the	the	DET
issue-62	79	22	taxpayer	taxpayer	NOUN
issue-62	79	23	should	should	AUX
issue-62	79	24	pay	pay	VERB
issue-62	79	25	sp	sp	ADP
issue-62	79	26	called	call	VERB
issue-62	79	27	“	"	PUNCT
issue-62	79	28	self	self	NOUN
issue-62	79	29	-	-	PUNCT
issue-62	79	30	penalty	penalty	NOUN
issue-62	79	31	”	"	PUNCT
issue-62	79	32	and	and	CCONJ
issue-62	79	33	fine	fine	ADJ
issue-62	79	34	just	just	ADV
issue-62	79	35	under	under	ADP
issue-62	79	36	the	the	DET
issue-62	79	37	paragraph	paragraph	NOUN
issue-62	79	38	.	.	PUNCT
issue-62	80	1	50.1	50.1	NUM
issue-62	80	2	tax	tax	NOUN
issue-62	80	3	code	code	NOUN
issue-62	80	4	of	of	ADP
issue-62	80	5	ukraine	ukraine	NOUN
issue-62	80	6	.	.	PUNCT
issue-62	81	1	resolution	resolution	NOUN
issue-62	81	2	on	on	ADP
issue-62	81	3	documentary	documentary	NOUN
issue-62	81	4	scheduled	schedule	VERB
issue-62	81	5	,	,	PUNCT
issue-62	81	6	unscheduled	unscheduled	ADJ
issue-62	81	7	and	and	CCONJ
issue-62	81	8	ex	ex	PRON
issue-62	81	9	post	post	NOUN
issue-62	81	10	inspections	inspection	NOUN
issue-62	81	11	is	be	AUX
issue-62	81	12	approved	approve	VERB
issue-62	81	13	by	by	ADP
issue-62	81	14	the	the	DET
issue-62	81	15	head	head	NOUN
issue-62	81	16	of	of	ADP
issue-62	81	17	sfs	sfs	ADJ
issue-62	81	18	body	body	NOUN
issue-62	81	19	according	accord	VERB
issue-62	81	20	to	to	ADP
issue-62	81	21	the	the	DET
issue-62	81	22	articles	article	NOUN
issue-62	81	23	77	77	NUM
issue-62	81	24	,	,	PUNCT
issue-62	81	25	78	78	NUM
issue-62	81	26	,	,	PUNCT
issue-62	81	27	79	79	NUM
issue-62	81	28	and	and	CCONJ
issue-62	81	29	80	80	NUM
issue-62	81	30	of	of	ADP
issue-62	81	31	section	section	NOUN
issue-62	81	32	ii	ii	PROPN
issue-62	81	33	of	of	ADP
issue-62	81	34	the	the	DET
issue-62	81	35	tax	tax	NOUN
issue-62	81	36	code	code	NOUN
issue-62	81	37	with	with	ADP
issue-62	81	38	indication	indication	NOUN
issue-62	81	39	of	of	ADP
issue-62	81	40	the	the	DET
issue-62	81	41	subject	subject	NOUN
issue-62	81	42	(	(	PUNCT
issue-62	81	43	object	object	NOUN
issue-62	81	44	)	)	PUNCT
issue-62	81	45	,	,	PUNCT
issue-62	81	46	which	which	PRON
issue-62	81	47	is	be	AUX
issue-62	81	48	inspected	inspect	VERB
issue-62	81	49	,	,	PUNCT
issue-62	81	50	goals	goal	NOUN
issue-62	81	51	,	,	PUNCT
issue-62	81	52	the	the	DET
issue-62	81	53	type	type	NOUN
issue-62	81	54	of	of	ADP
issue-62	81	55	inspection	inspection	NOUN
issue-62	81	56	,	,	PUNCT
issue-62	81	57	the	the	DET
issue-62	81	58	grounds	ground	NOUN
issue-62	81	59	for	for	ADP
issue-62	81	60	inspection	inspection	NOUN
issue-62	81	61	,	,	PUNCT
issue-62	81	62	start	start	VERB
issue-62	81	63	dates	date	NOUN
issue-62	81	64	(	(	PUNCT
issue-62	81	65	except	except	SCONJ
issue-62	81	66	the	the	DET
issue-62	81	67	ex	ex	ADJ
issue-62	81	68	post	post	NOUN
issue-62	81	69	inspections	inspection	NOUN
issue-62	81	70	)	)	PUNCT
issue-62	81	71	and	and	CCONJ
issue-62	81	72	duration	duration	NOUN
issue-62	81	73	of	of	ADP
issue-62	81	74	the	the	DET
issue-62	81	75	inspection	inspection	NOUN
issue-62	81	76	which	which	PRON
issue-62	81	77	is	be	AUX
issue-62	81	78	approved	approve	VERB
issue-62	81	79	by	by	ADP
issue-62	81	80	the	the	DET
issue-62	81	81	order	order	NOUN
issue-62	81	82	meeting	meet	VERB
issue-62	81	83	the	the	DET
issue-62	81	84	requirements	requirement	NOUN
issue-62	81	85	of	of	ADP
issue-62	81	86	the	the	DET
issue-62	81	87	tax	tax	NOUN
issue-62	81	88	code	code	NOUN
issue-62	81	89	.	.	PUNCT
issue-62	82	1	4	4	X
issue-62	82	2	.	.	X
issue-62	82	3	method	method	NOUN
issue-62	82	4	of	of	ADP
issue-62	82	5	selection	selection	NOUN
issue-62	82	6	of	of	ADP
issue-62	82	7	taxpayers	taxpayer	NOUN
issue-62	82	8	for	for	ADP
issue-62	82	9	tax	tax	NOUN
issue-62	82	10	audits	audits	NOUN
issue-62	82	11	there	there	PRON
issue-62	82	12	are	be	VERB
issue-62	82	13	different	different	ADJ
issue-62	82	14	methods	method	NOUN
issue-62	82	15	for	for	ADP
issue-62	82	16	taxpayer	taxpayer	NOUN
issue-62	82	17	’s	’s	PART
issue-62	82	18	audits	audits	PROPN
issue-62	82	19	selection	selection	NOUN
issue-62	82	20	.	.	PUNCT
issue-62	83	1	k.	k.	PROPN
issue-62	83	2	schwabiy	schwabiy	PROPN
issue-62	83	3	,	,	PUNCT
issue-62	83	4	n.	n.	PROPN
issue-62	83	5	novitskaya	novitskaya	NOUN
issue-62	83	6	offers	offer	VERB
issue-62	83	7	following	follow	VERB
issue-62	83	8	classification	classification	NOUN
issue-62	83	9	of	of	ADP
issue-62	83	10	these	these	DET
issue-62	83	11	methods	method	NOUN
issue-62	83	12	:	:	PUNCT
issue-62	83	13	–	–	PUNCT
issue-62	83	14	random	random	ADJ
issue-62	83	15	selection	selection	NOUN
issue-62	83	16	;	;	PUNCT
issue-62	83	17	–	–	PUNCT
issue-62	83	18	inspection	inspection	NOUN
issue-62	83	19	according	accord	VERB
issue-62	83	20	to	to	ADP
issue-62	83	21	the	the	DET
issue-62	83	22	data	datum	NOUN
issue-62	83	23	obtained	obtain	VERB
issue-62	83	24	from	from	ADP
issue-62	83	25	sources	source	NOUN
issue-62	83	26	of	of	ADP
issue-62	83	27	suggestive	suggestive	ADJ
issue-62	83	28	information	information	NOUN
issue-62	83	29	(	(	PUNCT
issue-62	83	30	«	«	PUNCT
issue-62	83	31	method	method	NOUN
issue-62	83	32	of	of	ADP
issue-62	83	33	alerts	alert	NOUN
issue-62	83	34	»	»	NOUN
issue-62	83	35	)	)	PUNCT
issue-62	83	36	;	;	PUNCT
issue-62	83	37	–	–	PUNCT
issue-62	83	38	inspection	inspection	NOUN
issue-62	83	39	of	of	ADP
issue-62	83	40	the	the	DET
issue-62	83	41	largest	large	ADJ
issue-62	83	42	taxpayers	taxpayer	NOUN
issue-62	83	43	;	;	PUNCT
issue-62	83	44	–	–	PUNCT
issue-62	83	45	analysis	analysis	NOUN
issue-62	83	46	of	of	ADP
issue-62	83	47	taxpayers	taxpayer	NOUN
issue-62	83	48	(	(	PUNCT
issue-62	83	49	comparison	comparison	NOUN
issue-62	83	50	of	of	ADP
issue-62	83	51	data	datum	NOUN
issue-62	83	52	which	which	PRON
issue-62	83	53	the	the	DET
issue-62	83	54	taxpayer	taxpayer	NOUN
issue-62	83	55	stated	state	VERB
issue-62	83	56	in	in	ADP
issue-62	83	57	his	his	PRON
issue-62	83	58	tax	tax	NOUN
issue-62	83	59	return	return	NOUN
issue-62	83	60	with	with	ADP
issue-62	83	61	information	information	NOUN
issue-62	83	62	obtained	obtain	VERB
issue-62	83	63	from	from	ADP
issue-62	83	64	other	other	ADJ
issue-62	83	65	sources	source	NOUN
issue-62	83	66	)	)	PUNCT
issue-62	83	67	;	;	PUNCT
issue-62	83	68	–	–	PUNCT
issue-62	83	69	inspection	inspection	NOUN
issue-62	83	70	of	of	ADP
issue-62	83	71	those	those	DET
issue-62	83	72	taxpayers	taxpayer	NOUN
issue-62	83	73	whose	whose	DET
issue-62	83	74	previous	previous	ADJ
issue-62	83	75	audits	audits	NOUN
issue-62	83	76	found	find	VERB
issue-62	83	77	significant	significant	ADJ
issue-62	83	78	concealment	concealment	NOUN
issue-62	83	79	of	of	ADP
issue-62	83	80	income	income	NOUN
issue-62	83	81	;	;	PUNCT
issue-62	83	82	–	–	PUNCT
issue-62	83	83	inspection	inspection	NOUN
issue-62	83	84	of	of	ADP
issue-62	83	85	all	all	DET
issue-62	83	86	companies	company	NOUN
issue-62	83	87	in	in	ADP
issue-62	83	88	a	a	DET
issue-62	83	89	particular	particular	ADJ
issue-62	83	90	industry	industry	NOUN
issue-62	83	91	(	(	PUNCT
issue-62	83	92	schwabiy	schwabiy	PROPN
issue-62	83	93	,	,	PUNCT
issue-62	83	94	novitskaya	novitskaya	NOUN
issue-62	83	95	,	,	PUNCT
issue-62	83	96	2007	2007	NUM
issue-62	83	97	)	)	PUNCT
issue-62	83	98	.	.	PUNCT
issue-62	84	1	it	it	PRON
issue-62	84	2	can	can	AUX
issue-62	84	3	be	be	AUX
issue-62	84	4	used	use	VERB
issue-62	84	5	as	as	ADP
issue-62	84	6	one	one	NUM
issue-62	84	7	method	method	NOUN
issue-62	84	8	as	as	ADP
issue-62	84	9	in	in	ADP
issue-62	84	10	combination	combination	NOUN
issue-62	84	11	with	with	ADP
issue-62	84	12	others	other	NOUN
issue-62	84	13	methods	method	NOUN
issue-62	84	14	.	.	PUNCT
issue-62	85	1	for	for	ADP
issue-62	85	2	example	example	NOUN
issue-62	85	3	,	,	PUNCT
issue-62	85	4	it	it	PRON
issue-62	85	5	is	be	AUX
issue-62	85	6	used	use	VERB
issue-62	85	7	as	as	ADP
issue-62	85	8	random	random	ADJ
issue-62	85	9	method	method	NOUN
issue-62	85	10	when	when	SCONJ
issue-62	85	11	the	the	DET
issue-62	85	12	tax	tax	NOUN
issue-62	85	13	inspector	inspector	NOUN
issue-62	85	14	selects	select	VERB
issue-62	85	15	entity	entity	NOUN
issue-62	85	16	which	which	PRON
issue-62	85	17	will	will	AUX
issue-62	85	18	be	be	AUX
issue-62	85	19	inspected	inspect	VERB
issue-62	85	20	from	from	ADP
issue-62	85	21	the	the	DET
issue-62	85	22	indeterminate	indeterminate	ADJ
issue-62	85	23	amount	amount	NOUN
issue-62	85	24	of	of	ADP
issue-62	85	25	taxpayers	taxpayer	NOUN
issue-62	85	26	chosen	choose	VERB
issue-62	85	27	by	by	ADP
issue-62	85	28	computer	computer	NOUN
issue-62	85	29	system	system	NOUN
issue-62	85	30	,	,	PUNCT
issue-62	85	31	as	as	SCONJ
issue-62	85	32	the	the	DET
issue-62	85	33	method	method	NOUN
issue-62	85	34	of	of	ADP
issue-62	85	35	«	«	PUNCT
issue-62	85	36	alerts	alert	NOUN
issue-62	85	37	»	»	PUNCT
issue-62	85	38	when	when	SCONJ
issue-62	85	39	taxpayers	taxpayer	NOUN
issue-62	85	40	about	about	ADP
issue-62	85	41	which	which	PRON
issue-62	85	42	there	there	PRON
issue-62	85	43	is	be	VERB
issue-62	85	44	information	information	NOUN
issue-62	85	45	on	on	ADP
issue-62	85	46	their	their	PRON
issue-62	85	47	high	high	ADJ
issue-62	85	48	probability	probability	NOUN
issue-62	85	49	of	of	ADP
issue-62	85	50	tax	tax	NOUN
issue-62	85	51	violations	violation	NOUN
issue-62	85	52	are	be	AUX
issue-62	85	53	inspected	inspect	VERB
issue-62	85	54	in	in	ADP
issue-62	85	55	canada	canada	PROPN
issue-62	85	56	and	and	CCONJ
issue-62	85	57	germany	germany	PROPN
issue-62	85	58	;	;	PUNCT
issue-62	85	59	in	in	ADP
issue-62	85	60	poland	poland	PROPN
issue-62	85	61	the	the	DET
issue-62	85	62	method	method	NOUN
issue-62	85	63	of	of	ADP
issue-62	85	64	sectoral	sectoral	ADJ
issue-62	85	65	inspections	inspection	NOUN
issue-62	85	66	is	be	AUX
issue-62	85	67	often	often	ADV
issue-62	85	68	used	use	VERB
issue-62	85	69	when	when	SCONJ
issue-62	85	70	it	it	PRON
issue-62	85	71	is	be	AUX
issue-62	85	72	inspected	inspect	VERB
issue-62	85	73	all	all	DET
issue-62	85	74	companies	company	NOUN
issue-62	85	75	within	within	ADP
issue-62	85	76	the	the	DET
issue-62	85	77	top	top	ADJ
issue-62	85	78	-	-	PUNCT
issue-62	85	79	priority	priority	NOUN
issue-62	85	80	industry	industry	NOUN
issue-62	85	81	(	(	PUNCT
issue-62	85	82	construction	construction	NOUN
issue-62	85	83	,	,	PUNCT
issue-62	85	84	oil	oil	NOUN
issue-62	85	85	,	,	PUNCT
issue-62	85	86	transport	transport	NOUN
issue-62	85	87	,	,	PUNCT
issue-62	85	88	etc	etc	X
issue-62	85	89	.	.	X
issue-62	85	90	)	)	PUNCT
issue-62	85	91	,	,	PUNCT
issue-62	85	92	in	in	ADP
issue-62	85	93	the	the	DET
issue-62	85	94	western	western	ADJ
issue-62	85	95	europe	europe	PROPN
issue-62	85	96	and	and	CCONJ
issue-62	85	97	the	the	DET
issue-62	85	98	us	us	PROPN
issue-62	85	99	it	it	PRON
issue-62	85	100	is	be	AUX
issue-62	85	101	widely	widely	ADV
issue-62	85	102	used	use	VERB
issue-62	85	103	the	the	DET
issue-62	85	104	method	method	NOUN
issue-62	85	105	of	of	ADP
issue-62	85	106	analysis	analysis	NOUN
issue-62	85	107	,	,	PUNCT
issue-62	85	108	when	when	SCONJ
issue-62	85	109	all	all	DET
issue-62	85	110	information	information	NOUN
issue-62	85	111	about	about	ADP
issue-62	85	112	financial	financial	ADJ
issue-62	85	113	and	and	CCONJ
issue-62	85	114	economic	economic	ADJ
issue-62	85	115	activity	activity	NOUN
issue-62	85	116	of	of	ADP
issue-62	85	117	both	both	CCONJ
issue-62	85	118	legal	legal	ADJ
issue-62	85	119	and	and	CCONJ
issue-62	85	120	natural	natural	ADJ
issue-62	85	121	persons	person	NOUN
issue-62	85	122	is	be	AUX
issue-62	85	123	provided	provide	VERB
issue-62	85	124	to	to	ADP
issue-62	85	125	the	the	DET
issue-62	85	126	common	common	ADJ
issue-62	85	127	data	datum	NOUN
issue-62	85	128	base	base	NOUN
issue-62	85	129	and	and	CCONJ
issue-62	85	130	in	in	ADP
issue-62	85	131	case	case	NOUN
issue-62	85	132	of	of	ADP
issue-62	85	133	tax	tax	NOUN
issue-62	85	134	violations	violation	NOUN
issue-62	85	135	such	such	ADJ
issue-62	85	136	entities	entity	NOUN
issue-62	85	137	or	or	CCONJ
issue-62	85	138	persons	person	NOUN
issue-62	85	139	are	be	AUX
issue-62	85	140	inspected	inspect	VERB
issue-62	85	141	.	.	PUNCT
issue-62	86	1	methods	method	NOUN
issue-62	86	2	of	of	ADP
issue-62	86	3	taxpayer	taxpayer	NOUN
issue-62	86	4	’s	’s	PART
issue-62	86	5	selection	selection	NOUN
issue-62	86	6	before	before	SCONJ
issue-62	86	7	inspections	inspection	NOUN
issue-62	86	8	in	in	ADP
issue-62	86	9	ukraine	ukraine	NOUN
issue-62	86	10	are	be	AUX
issue-62	86	11	fully	fully	ADV
issue-62	86	12	depended	depend	VERB
issue-62	86	13	on	on	ADP
issue-62	86	14	criteria	criterion	NOUN
issue-62	86	15	.	.	PUNCT
issue-62	87	1	for	for	ADP
issue-62	87	2	scheduled	schedule	VERB
issue-62	87	3	inspections	inspection	NOUN
issue-62	87	4	taxpayers	taxpayer	NOUN
issue-62	87	5	are	be	AUX
issue-62	87	6	selected	select	VERB
issue-62	87	7	according	accord	VERB
issue-62	87	8	to	to	ADP
issue-62	87	9	the	the	DET
issue-62	87	10	system	system	NOUN
issue-62	87	11	of	of	ADP
issue-62	87	12	early	early	ADJ
issue-62	87	13	detection	detection	NOUN
issue-62	87	14	and	and	CCONJ
issue-62	87	15	termination	termination	NOUN
issue-62	87	16	of	of	ADP
issue-62	87	17	the	the	DET
issue-62	87	18	shadow	shadow	NOUN
issue-62	87	19	economy	economy	NOUN
issue-62	87	20	and	and	CCONJ
issue-62	87	21	destruction	destruction	NOUN
issue-62	87	22	of	of	ADP
issue-62	87	23	tax	tax	NOUN
issue-62	87	24	minimization	minimization	NOUN
issue-62	87	25	schemes	scheme	NOUN
issue-62	87	26	,	,	PUNCT
issue-62	87	27	which	which	PRON
issue-62	87	28	provides	provide	VERB
issue-62	87	29	remote	remote	ADJ
issue-62	87	30	audit	audit	NOUN
issue-62	87	31	of	of	ADP
issue-62	87	32	threats	threat	NOUN
issue-62	87	33	of	of	ADP
issue-62	87	34	tax	tax	NOUN
issue-62	87	35	evasion	evasion	NOUN
issue-62	87	36	through	through	ADP
issue-62	87	37	analysis	analysis	NOUN
issue-62	87	38	of	of	ADP
issue-62	87	39	available	available	ADJ
issue-62	87	40	databases	database	NOUN
issue-62	87	41	using	use	VERB
issue-62	87	42	special	special	ADJ
issue-62	87	43	computer	computer	NOUN
issue-62	87	44	programs	program	NOUN
issue-62	87	45	(	(	PUNCT
issue-62	87	46	«	«	PUNCT
issue-62	87	47	risk	risk	NOUN
issue-62	87	48	-	-	PUNCT
issue-62	87	49	oriented	orient	VERB
issue-62	87	50	system	system	NOUN
issue-62	87	51	»	»	PUNCT
issue-62	87	52	)	)	PUNCT
issue-62	87	53	,	,	PUNCT
issue-62	87	54	established	establish	VERB
issue-62	87	55	in	in	ADP
issue-62	87	56	2008	2008	NUM
issue-62	87	57	by	by	ADP
issue-62	87	58	methodical	methodical	ADJ
issue-62	87	59	recommendations	recommendation	NOUN
issue-62	87	60	for	for	ADP
issue-62	87	61	plan	plan	NOUN
issue-62	87	62	scheduled	schedule	VERB
issue-62	87	63	inspections	inspection	NOUN
issue-62	87	64	of	of	ADP
issue-62	87	65	entities	entity	NOUN
issue-62	87	66	which	which	PRON
issue-62	87	67	was	be	AUX
issue-62	87	68	approved	approve	VERB
issue-62	87	69	by	by	ADP
issue-62	87	70	the	the	DET
issue-62	87	71	state	state	PROPN
issue-62	87	72	tax	tax	PROPN
issue-62	87	73	administration	administration	NOUN
issue-62	87	74	of	of	ADP
issue-62	87	75	ukraine	ukraine	PROPN
issue-62	87	76	#	#	SYM
issue-62	87	77	162	162	NUM
issue-62	87	78	on	on	ADP
issue-62	87	79	15.03.2010	15.03.2010	NUM
issue-62	87	80	.	.	PUNCT
issue-62	88	1	taxpayer	taxpayer	PROPN
issue-62	88	2	’s	’s	PART
issue-62	88	3	selection	selection	NOUN
issue-62	88	4	algorithm	algorithm	NOUN
issue-62	88	5	is	be	AUX
issue-62	88	6	based	base	VERB
issue-62	88	7	on	on	ADP
issue-62	88	8	a	a	DET
issue-62	88	9	comprehensive	comprehensive	ADJ
issue-62	88	10	consideration	consideration	NOUN
issue-62	88	11	and	and	CCONJ
issue-62	88	12	qualitative	qualitative	ADJ
issue-62	88	13	information	information	NOUN
issue-62	88	14	which	which	PRON
issue-62	88	15	is	be	AUX
issue-62	88	16	held	hold	VERB
issue-62	88	17	by	by	ADP
issue-62	88	18	sfs	sfs	ADJ
issue-62	88	19	bodies	body	NOUN
issue-62	88	20	and	and	CCONJ
issue-62	88	21	determination	determination	NOUN
issue-62	88	22	of	of	ADP
issue-62	88	23	degrees	degree	NOUN
issue-62	88	24	of	of	ADP
issue-62	88	25	risk	risk	NOUN
issue-62	88	26	of	of	ADP
issue-62	88	27	commitment	commitment	NOUN
issue-62	88	28	of	of	ADP
issue-62	88	29	tax	tax	NOUN
issue-62	88	30	violations	violation	NOUN
issue-62	88	31	.	.	PUNCT
issue-62	89	1	risk	risk	NOUN
issue-62	89	2	-	-	PUNCT
issue-62	89	3	oriented	orient	VERB
issue-62	89	4	system	system	NOUN
issue-62	89	5	would	would	AUX
issue-62	89	6	allow	allow	VERB
issue-62	89	7	to	to	PART
issue-62	89	8	select	select	VERB
issue-62	89	9	entities	entity	NOUN
issue-62	89	10	from	from	ADP
issue-62	89	11	the	the	DET
issue-62	89	12	total	total	ADJ
issue-62	89	13	number	number	NOUN
issue-62	89	14	of	of	ADP
issue-62	89	15	taxpayers	taxpayer	NOUN
issue-62	89	16	according	accord	VERB
issue-62	89	17	to	to	ADP
issue-62	89	18	certain	certain	ADJ
issue-62	89	19	criteria	criterion	NOUN
issue-62	89	20	who	who	PRON
issue-62	89	21	have	have	VERB
issue-62	89	22	the	the	DET
issue-62	89	23	risk	risk	NOUN
issue-62	89	24	of	of	ADP
issue-62	89	25	commitment	commitment	NOUN
issue-62	89	26	of	of	ADP
issue-62	89	27	tax	tax	NOUN
issue-62	89	28	violations	violation	NOUN
issue-62	89	29	without	without	ADP
issue-62	89	30	the	the	DET
issue-62	89	31	intervention	intervention	NOUN
issue-62	89	32	to	to	ADP
issue-62	89	33	the	the	DET
issue-62	89	34	financial	financial	ADJ
issue-62	89	35	and	and	CCONJ
issue-62	89	36	economic	economic	ADJ
issue-62	89	37	activities	activity	NOUN
issue-62	89	38	of	of	ADP
issue-62	89	39	entities	entity	NOUN
issue-62	89	40	.	.	PUNCT
issue-62	90	1	the	the	DET
issue-62	90	2	main	main	ADJ
issue-62	90	3	criterion	criterion	NOUN
issue-62	90	4	for	for	ADP
issue-62	90	5	selection	selection	NOUN
issue-62	90	6	of	of	ADP
issue-62	90	7	taxpayers	taxpayer	NOUN
issue-62	90	8	to	to	ADP
issue-62	90	9	the	the	DET
issue-62	90	10	plan	plan	NOUN
issue-62	90	11	of	of	ADP
issue-62	90	12	scheduled	schedule	VERB
issue-62	90	13	documentary	documentary	NOUN
issue-62	90	14	off	off	ADP
issue-62	90	15	-	-	PUNCT
issue-62	90	16	site	site	NOUN
issue-62	90	17	inspections	inspection	NOUN
issue-62	90	18	under	under	ADP
issue-62	90	19	this	this	DET
issue-62	90	20	system	system	NOUN
issue-62	90	21	is	be	AUX
issue-62	90	22	a	a	DET
issue-62	90	23	risk	risk	NOUN
issue-62	90	24	of	of	ADP
issue-62	90	25	commitment	commitment	NOUN
issue-62	90	26	of	of	ADP
issue-62	90	27	tax	tax	NOUN
issue-62	90	28	violation	violation	NOUN
issue-62	90	29	by	by	ADP
issue-62	90	30	an	an	DET
issue-62	90	31	entity	entity	NOUN
issue-62	90	32	.	.	PUNCT
issue-62	91	1	therefore	therefore	ADV
issue-62	91	2	,	,	PUNCT
issue-62	91	3	the	the	DET
issue-62	91	4	method	method	NOUN
issue-62	91	5	of	of	ADP
issue-62	91	6	selection	selection	NOUN
issue-62	91	7	of	of	ADP
issue-62	91	8	taxpayers	taxpayer	NOUN
issue-62	91	9	for	for	ADP
issue-62	91	10	the	the	DET
issue-62	91	11	scheduled	schedule	VERB
issue-62	91	12	documentary	documentary	NOUN
issue-62	91	13	off	off	ADP
issue-62	91	14	-	-	PUNCT
issue-62	91	15	site	site	NOUN
issue-62	91	16	inspections	inspection	NOUN
issue-62	91	17	is	be	AUX
issue-62	91	18	a	a	DET
issue-62	91	19	method	method	NOUN
issue-62	91	20	of	of	ADP
issue-62	91	21	analysis	analysis	NOUN
issue-62	91	22	−	−	NOUN
issue-62	91	23	information	information	NOUN
issue-62	91	24	on	on	ADP
issue-62	91	25	a	a	DET
issue-62	91	26	taxpayer	taxpayer	NOUN
issue-62	91	27	,	,	PUNCT
issue-62	91	28	which	which	PRON
issue-62	91	29	is	be	AUX
issue-62	91	30	at	at	ADP
issue-62	91	31	the	the	DET
issue-62	91	32	disposal	disposal	NOUN
issue-62	91	33	of	of	ADP
issue-62	91	34	sfs	sfs	ADJ
issue-62	91	35	bodies	body	NOUN
issue-62	91	36	is	be	AUX
issue-62	91	37	analysed	analyse	VERB
issue-62	91	38	,	,	PUNCT
issue-62	91	39	in	in	ADP
issue-62	91	40	the	the	DET
issue-62	91	41	result	result	NOUN
issue-62	91	42	of	of	ADP
issue-62	91	43	which	which	PRON
issue-62	91	44	it	it	PRON
issue-62	91	45	baltic	baltic	ADJ
issue-62	91	46	journal	journal	NOUN
issue-62	91	47	of	of	ADP
issue-62	91	48	economic	economic	ADJ
issue-62	91	49	studies	study	NOUN
issue-62	91	50	63	63	NUM
issue-62	91	51	vol	vol	NOUN
issue-62	91	52	.	.	PROPN
issue-62	92	1	2	2	NUM
issue-62	92	2	,	,	PUNCT
issue-62	92	3	no	no	INTJ
issue-62	92	4	.	.	NOUN
issue-62	92	5	1	1	NUM
issue-62	92	6	,	,	PUNCT
issue-62	92	7	2016	2016	NUM
issue-62	92	8	is	be	AUX
issue-62	92	9	selected	select	VERB
issue-62	92	10	taxpayers	taxpayer	NOUN
issue-62	92	11	with	with	ADP
issue-62	92	12	the	the	DET
issue-62	92	13	risks	risk	NOUN
issue-62	92	14	of	of	ADP
issue-62	92	15	non	non	ADJ
issue-62	92	16	-	-	NOUN
issue-62	92	17	payment	payment	NOUN
issue-62	92	18	of	of	ADP
issue-62	92	19	taxes	taxis	NOUN
issue-62	92	20	or	or	CCONJ
issue-62	92	21	commitment	commitment	NOUN
issue-62	92	22	of	of	ADP
issue-62	92	23	tax	tax	NOUN
issue-62	92	24	violations	violation	NOUN
issue-62	92	25	(	(	PUNCT
issue-62	92	26	dmitrenko	dmitrenko	NOUN
issue-62	92	27	,	,	PUNCT
issue-62	92	28	2012	2012	NUM
issue-62	92	29	)	)	PUNCT
issue-62	92	30	.	.	PUNCT
issue-62	93	1	the	the	DET
issue-62	93	2	selection	selection	NOUN
issue-62	93	3	of	of	ADP
issue-62	93	4	taxpayers	taxpayer	NOUN
issue-62	93	5	for	for	ADP
issue-62	93	6	the	the	DET
issue-62	93	7	unscheduled	unscheduled	ADJ
issue-62	93	8	documentary	documentary	NOUN
issue-62	93	9	off	off	ADP
issue-62	93	10	-	-	PUNCT
issue-62	93	11	site	site	NOUN
issue-62	93	12	inspections	inspection	NOUN
issue-62	93	13	is	be	AUX
issue-62	93	14	carried	carry	VERB
issue-62	93	15	out	out	ADP
issue-62	93	16	not	not	PART
issue-62	93	17	by	by	ADP
issue-62	93	18	the	the	DET
issue-62	93	19	criteria	criterion	NOUN
issue-62	93	20	but	but	CCONJ
issue-62	93	21	for	for	ADP
issue-62	93	22	base	base	NOUN
issue-62	93	23	established	establish	VERB
issue-62	93	24	by	by	ADP
issue-62	93	25	law	law	NOUN
issue-62	93	26	the	the	DET
issue-62	93	27	presence	presence	NOUN
issue-62	93	28	of	of	ADP
issue-62	93	29	which	which	PRON
issue-62	93	30	is	be	AUX
issue-62	93	31	the	the	DET
issue-62	93	32	reason	reason	NOUN
issue-62	93	33	for	for	ADP
issue-62	93	34	such	such	ADJ
issue-62	93	35	inspections	inspection	NOUN
issue-62	93	36	.	.	PUNCT
issue-62	94	1	in	in	ADP
issue-62	94	2	particular	particular	ADJ
issue-62	94	3	,	,	PUNCT
issue-62	94	4	according	accord	VERB
issue-62	94	5	to	to	ADP
issue-62	94	6	the	the	DET
issue-62	94	7	article	article	NOUN
issue-62	94	8	78	78	NUM
issue-62	94	9	of	of	ADP
issue-62	94	10	the	the	DET
issue-62	94	11	tax	tax	NOUN
issue-62	94	12	code	code	NOUN
issue-62	94	13	of	of	ADP
issue-62	94	14	ukraine	ukraine	PROPN
issue-62	94	15	the	the	DET
issue-62	94	16	reasons	reason	NOUN
issue-62	94	17	which	which	PRON
issue-62	94	18	are	be	AUX
issue-62	94	19	the	the	DET
issue-62	94	20	basis	basis	NOUN
issue-62	94	21	for	for	ADP
issue-62	94	22	tax	tax	NOUN
issue-62	94	23	inspection	inspection	NOUN
issue-62	94	24	are	be	AUX
issue-62	94	25	:	:	PUNCT
issue-62	94	26	–	–	PUNCT
issue-62	94	27	availability	availability	NOUN
issue-62	94	28	of	of	ADP
issue-62	94	29	information	information	NOUN
issue-62	94	30	indicating	indicate	VERB
issue-62	94	31	tax	tax	NOUN
issue-62	94	32	violations	violation	NOUN
issue-62	94	33	by	by	ADP
issue-62	94	34	taxpayer	taxpayer	NOUN
issue-62	94	35	;	;	PUNCT
issue-62	94	36	–	–	PUNCT
issue-62	94	37	organizational	organizational	ADJ
issue-62	94	38	and	and	CCONJ
issue-62	94	39	legal	legal	ADJ
issue-62	94	40	changes	change	NOUN
issue-62	94	41	in	in	ADP
issue-62	94	42	the	the	DET
issue-62	94	43	activity	activity	NOUN
issue-62	94	44	of	of	ADP
issue-62	94	45	the	the	DET
issue-62	94	46	taxpayer	taxpayer	NOUN
issue-62	94	47	;	;	PUNCT
issue-62	94	48	–	–	PUNCT
issue-62	94	49	request	request	NOUN
issue-62	94	50	of	of	ADP
issue-62	94	51	another	another	DET
issue-62	94	52	authority	authority	NOUN
issue-62	94	53	or	or	CCONJ
issue-62	94	54	person	person	NOUN
issue-62	94	55	to	to	PART
issue-62	94	56	conduct	conduct	VERB
issue-62	94	57	inspections	inspection	NOUN
issue-62	94	58	;	;	PUNCT
issue-62	94	59	–	–	PUNCT
issue-62	94	60	supervision	supervision	NOUN
issue-62	94	61	of	of	ADP
issue-62	94	62	the	the	DET
issue-62	94	63	inspections	inspection	NOUN
issue-62	94	64	.	.	PUNCT
issue-62	95	1	so	so	ADV
issue-62	95	2	,	,	PUNCT
issue-62	95	3	for	for	ADP
issue-62	95	4	unscheduled	unscheduled	ADJ
issue-62	95	5	documentary	documentary	NOUN
issue-62	95	6	off	off	ADP
issue-62	95	7	-	-	PUNCT
issue-62	95	8	site	site	NOUN
issue-62	95	9	inspections	inspection	NOUN
issue-62	95	10	the	the	DET
issue-62	95	11	taxpayers	taxpayer	NOUN
issue-62	95	12	are	be	AUX
issue-62	95	13	selected	select	VERB
issue-62	95	14	not	not	PART
issue-62	95	15	according	accord	VERB
issue-62	95	16	to	to	ADP
issue-62	95	17	the	the	DET
issue-62	95	18	risk	risk	NOUN
issue-62	95	19	of	of	ADP
issue-62	95	20	commitment	commitment	NOUN
issue-62	95	21	of	of	ADP
issue-62	95	22	violations	violation	NOUN
issue-62	95	23	by	by	ADP
issue-62	95	24	the	the	DET
issue-62	95	25	entity	entity	NOUN
issue-62	95	26	but	but	CCONJ
issue-62	95	27	according	accord	VERB
issue-62	95	28	to	to	ADP
issue-62	95	29	the	the	DET
issue-62	95	30	information	information	NOUN
issue-62	95	31	on	on	ADP
issue-62	95	32	the	the	DET
issue-62	95	33	commitment	commitment	NOUN
issue-62	95	34	of	of	ADP
issue-62	95	35	tax	tax	NOUN
issue-62	95	36	violation	violation	NOUN
issue-62	95	37	by	by	ADP
issue-62	95	38	the	the	DET
issue-62	95	39	entity	entity	NOUN
issue-62	95	40	which	which	PRON
issue-62	95	41	is	be	AUX
issue-62	95	42	indirectly	indirectly	ADV
issue-62	95	43	confirmed	confirm	VERB
issue-62	95	44	by	by	ADP
issue-62	95	45	information	information	NOUN
issue-62	95	46	which	which	PRON
issue-62	95	47	is	be	AUX
issue-62	95	48	held	hold	VERB
issue-62	95	49	by	by	ADP
issue-62	95	50	sfs	sfs	PROPN
issue-62	96	1	and	and	CCONJ
issue-62	96	2	it	it	PRON
issue-62	96	3	is	be	AUX
issue-62	96	4	necessary	necessary	ADJ
issue-62	96	5	to	to	PART
issue-62	96	6	confirm	confirm	VERB
issue-62	96	7	or	or	CCONJ
issue-62	96	8	deny	deny	VERB
issue-62	96	9	by	by	ADP
issue-62	96	10	inspection	inspection	NOUN
issue-62	96	11	of	of	ADP
issue-62	96	12	its	its	PRON
issue-62	96	13	financial	financial	ADJ
issue-62	96	14	and	and	CCONJ
issue-62	96	15	business	business	NOUN
issue-62	96	16	documents	document	NOUN
issue-62	96	17	which	which	PRON
issue-62	96	18	can	can	AUX
issue-62	96	19	be	be	AUX
issue-62	96	20	done	do	VERB
issue-62	96	21	only	only	ADV
issue-62	96	22	during	during	ADP
issue-62	96	23	the	the	DET
issue-62	96	24	tax	tax	NOUN
issue-62	96	25	inspection	inspection	NOUN
issue-62	96	26	.	.	PUNCT
issue-62	97	1	performance	performance	NOUN
issue-62	97	2	of	of	ADP
issue-62	97	3	unscheduled	unscheduled	ADJ
issue-62	97	4	documentary	documentary	NOUN
issue-62	97	5	off	off	ADP
issue-62	97	6	-	-	PUNCT
issue-62	97	7	site	site	NOUN
issue-62	97	8	inspections	inspection	NOUN
issue-62	97	9	may	may	AUX
issue-62	97	10	take	take	VERB
issue-62	97	11	place	place	NOUN
issue-62	97	12	at	at	ADP
issue-62	97	13	the	the	DET
issue-62	97	14	initiative	initiative	NOUN
issue-62	97	15	of	of	ADP
issue-62	97	16	the	the	DET
issue-62	97	17	sfs	sfs	ADJ
issue-62	97	18	bodies	body	NOUN
issue-62	97	19	as	as	ADV
issue-62	97	20	well	well	ADV
issue-62	97	21	as	as	ADP
issue-62	97	22	other	other	ADJ
issue-62	97	23	bodies	body	NOUN
issue-62	97	24	(	(	PUNCT
issue-62	97	25	court	court	NOUN
issue-62	97	26	,	,	PUNCT
issue-62	97	27	inquiry	inquiry	NOUN
issue-62	97	28	body	body	NOUN
issue-62	97	29	,	,	PUNCT
issue-62	97	30	investigator	investigator	NOUN
issue-62	97	31	,	,	PUNCT
issue-62	97	32	prosecutor	prosecutor	NOUN
issue-62	97	33	)	)	PUNCT
issue-62	97	34	.	.	PUNCT
issue-62	98	1	this	this	DET
issue-62	98	2	initiative	initiative	NOUN
issue-62	98	3	of	of	ADP
issue-62	98	4	sfs	sfs	ADJ
issue-62	98	5	bodies	body	NOUN
issue-62	98	6	can	can	AUX
issue-62	98	7	be	be	AUX
issue-62	98	8	as	as	ADP
issue-62	98	9	the	the	DET
issue-62	98	10	result	result	NOUN
issue-62	98	11	of	of	ADP
issue-62	98	12	following	follow	VERB
issue-62	98	13	issues	issue	NOUN
issue-62	98	14	:	:	PUNCT
issue-62	98	15	1	1	X
issue-62	98	16	)	)	PUNCT
issue-62	98	17	information	information	NOUN
issue-62	98	18	indicating	indicate	VERB
issue-62	98	19	tax	tax	NOUN
issue-62	98	20	violations	violation	NOUN
issue-62	98	21	by	by	ADP
issue-62	98	22	entity	entity	NOUN
issue-62	98	23	;	;	PUNCT
issue-62	98	24	2	2	X
issue-62	98	25	)	)	PUNCT
issue-62	98	26	results	result	NOUN
issue-62	98	27	of	of	ADP
issue-62	98	28	inspection	inspection	NOUN
issue-62	98	29	of	of	ADP
issue-62	98	30	documents	document	NOUN
issue-62	98	31	of	of	ADP
issue-62	98	32	mandatory	mandatory	ADJ
issue-62	98	33	reporting	reporting	NOUN
issue-62	98	34	of	of	ADP
issue-62	98	35	taxpayer	taxpayer	NOUN
issue-62	98	36	or	or	CCONJ
issue-62	98	37	documents	document	NOUN
issue-62	98	38	of	of	ADP
issue-62	98	39	documentary	documentary	NOUN
issue-62	98	40	inspection	inspection	NOUN
issue-62	98	41	performed	perform	VERB
issue-62	98	42	by	by	ADP
issue-62	98	43	sfs	sfs	ADJ
issue-62	98	44	bodies	body	NOUN
issue-62	98	45	of	of	ADP
issue-62	98	46	higher	high	ADJ
issue-62	98	47	level	level	NOUN
issue-62	98	48	in	in	ADP
issue-62	98	49	order	order	NOUN
issue-62	98	50	of	of	ADP
issue-62	98	51	control	control	NOUN
issue-62	98	52	of	of	ADP
issue-62	98	53	the	the	DET
issue-62	98	54	activity	activity	NOUN
issue-62	98	55	or	or	CCONJ
issue-62	98	56	inactivity	inactivity	NOUN
issue-62	98	57	of	of	ADP
issue-62	98	58	officials	official	NOUN
issue-62	98	59	of	of	ADP
issue-62	98	60	sfs	sfs	NOUN
issue-62	98	61	of	of	ADP
issue-62	98	62	lower	low	ADJ
issue-62	98	63	level	level	NOUN
issue-62	98	64	,	,	PUNCT
issue-62	98	65	during	during	ADP
issue-62	98	66	which	which	PRON
issue-62	98	67	it	it	PRON
issue-62	98	68	was	be	AUX
issue-62	98	69	found	find	VERB
issue-62	98	70	the	the	DET
issue-62	98	71	incompliance	incompliance	NOUN
issue-62	98	72	of	of	ADP
issue-62	98	73	results	result	NOUN
issue-62	98	74	of	of	ADP
issue-62	98	75	the	the	DET
issue-62	98	76	inspection	inspection	NOUN
issue-62	98	77	report	report	NOUN
issue-62	98	78	with	with	ADP
issue-62	98	79	legislation	legislation	NOUN
issue-62	98	80	or	or	CCONJ
issue-62	98	81	with	with	ADP
issue-62	98	82	incomplete	incomplete	ADJ
issue-62	98	83	clarification	clarification	NOUN
issue-62	98	84	of	of	ADP
issue-62	98	85	issues	issue	NOUN
issue-62	98	86	of	of	ADP
issue-62	98	87	inspection	inspection	NOUN
issue-62	98	88	which	which	PRON
issue-62	98	89	should	should	AUX
issue-62	98	90	to	to	PART
issue-62	98	91	be	be	AUX
issue-62	98	92	clarified	clarify	VERB
issue-62	98	93	during	during	ADP
issue-62	98	94	inspection	inspection	NOUN
issue-62	98	95	for	for	ADP
issue-62	98	96	making	make	VERB
issue-62	98	97	an	an	DET
issue-62	98	98	objective	objective	ADJ
issue-62	98	99	conclusion	conclusion	NOUN
issue-62	98	100	on	on	ADP
issue-62	98	101	taxpayer	taxpayer	NOUN
issue-62	98	102	’s	’s	PART
issue-62	98	103	compliance	compliance	NOUN
issue-62	98	104	with	with	ADP
issue-62	98	105	legal	legal	ADJ
issue-62	98	106	requirements	requirement	NOUN
issue-62	98	107	,	,	PUNCT
issue-62	98	108	enforcement	enforcement	NOUN
issue-62	98	109	of	of	ADP
issue-62	98	110	which	which	PRON
issue-62	98	111	is	be	AUX
issue-62	98	112	entrusted	entrust	VERB
issue-62	98	113	to	to	ADP
issue-62	98	114	the	the	DET
issue-62	98	115	sfs	sfs	ADJ
issue-62	98	116	bodies	body	NOUN
issue-62	98	117	;	;	PUNCT
issue-62	98	118	3	3	X
issue-62	98	119	)	)	PUNCT
issue-62	98	120	demand	demand	NOUN
issue-62	98	121	of	of	ADP
issue-62	98	122	a	a	DET
issue-62	98	123	taxpayer	taxpayer	NOUN
issue-62	98	124	when	when	SCONJ
issue-62	98	125	he	he	PRON
issue-62	98	126	submits	submit	VERB
issue-62	98	127	to	to	ADP
issue-62	98	128	the	the	DET
issue-62	98	129	sfs	sfs	ADJ
issue-62	98	130	body	body	NOUN
issue-62	98	131	objections	objection	NOUN
issue-62	98	132	to	to	ADP
issue-62	98	133	the	the	DET
issue-62	98	134	inspection	inspection	NOUN
issue-62	98	135	report	report	NOUN
issue-62	98	136	or	or	CCONJ
issue-62	98	137	complaint	complaint	NOUN
issue-62	98	138	made	make	VERB
issue-62	98	139	on	on	ADP
issue-62	98	140	results	result	NOUN
issue-62	98	141	of	of	ADP
issue-62	98	142	tax	tax	NOUN
issue-62	98	143	notification	notification	NOUN
issue-62	98	144	-	-	PUNCT
issue-62	98	145	resolution	resolution	NOUN
issue-62	98	146	,	,	PUNCT
issue-62	98	147	which	which	PRON
issue-62	98	148	need	need	VERB
issue-62	98	149	full	full	ADJ
issue-62	98	150	or	or	CCONJ
issue-62	98	151	partial	partial	ADJ
issue-62	98	152	revision	revision	NOUN
issue-62	98	153	of	of	ADP
issue-62	98	154	the	the	DET
issue-62	98	155	results	result	NOUN
issue-62	98	156	of	of	ADP
issue-62	98	157	relevant	relevant	ADJ
issue-62	98	158	inspection	inspection	NOUN
issue-62	98	159	or	or	CCONJ
issue-62	98	160	cancellation	cancellation	NOUN
issue-62	98	161	of	of	ADP
issue-62	98	162	results	result	NOUN
issue-62	98	163	of	of	ADP
issue-62	98	164	tax	tax	NOUN
issue-62	98	165	notification	notification	NOUN
issue-62	98	166	-	-	PUNCT
issue-62	98	167	resolution	resolution	NOUN
issue-62	98	168	,	,	PUNCT
issue-62	98	169	where	where	SCONJ
issue-62	98	170	the	the	DET
issue-62	98	171	taxpayer	taxpayer	NOUN
issue-62	98	172	refers	refer	VERB
issue-62	98	173	to	to	ADP
issue-62	98	174	circumstances	circumstance	NOUN
issue-62	98	175	in	in	ADP
issue-62	98	176	his	his	PRON
issue-62	98	177	complaint	complaint	NOUN
issue-62	98	178	which	which	PRON
issue-62	98	179	were	be	AUX
issue-62	98	180	not	not	PART
issue-62	98	181	examined	examine	VERB
issue-62	98	182	during	during	ADP
issue-62	98	183	the	the	DET
issue-62	98	184	audit	audit	NOUN
issue-62	98	185	,	,	PUNCT
issue-62	98	186	and	and	CCONJ
issue-62	98	187	their	their	PRON
issue-62	98	188	objective	objective	ADJ
issue-62	98	189	examination	examination	NOUN
issue-62	98	190	is	be	AUX
issue-62	98	191	impossible	impossible	ADJ
issue-62	98	192	without	without	ADP
issue-62	98	193	inspection	inspection	NOUN
issue-62	98	194	.	.	PUNCT
issue-62	99	1	consequently	consequently	ADV
issue-62	99	2	,	,	PUNCT
issue-62	99	3	the	the	DET
issue-62	99	4	reasons	reason	NOUN
issue-62	99	5	for	for	ADP
issue-62	99	6	unscheduled	unscheduled	ADJ
issue-62	99	7	documentary	documentary	NOUN
issue-62	99	8	inspections	inspection	NOUN
issue-62	99	9	can	can	AUX
issue-62	99	10	be	be	AUX
issue-62	99	11	classified	classify	VERB
issue-62	99	12	as	as	ADP
issue-62	99	13	(	(	PUNCT
issue-62	99	14	1	1	NUM
issue-62	99	15	)	)	PUNCT
issue-62	99	16	initiative	initiative	NOUN
issue-62	99	17	reasons	reason	NOUN
issue-62	99	18	which	which	PRON
issue-62	99	19	are	be	AUX
issue-62	99	20	undertaken	undertake	VERB
issue-62	99	21	by	by	ADP
issue-62	99	22	sfs	sfs	ADJ
issue-62	99	23	bodies	body	NOUN
issue-62	99	24	for	for	ADP
issue-62	99	25	the	the	DET
issue-62	99	26	availability	availability	NOUN
issue-62	99	27	of	of	ADP
issue-62	99	28	information	information	NOUN
issue-62	99	29	on	on	ADP
issue-62	99	30	tax	tax	NOUN
issue-62	99	31	violations	violation	NOUN
issue-62	99	32	in	in	ADP
issue-62	99	33	the	the	DET
issue-62	99	34	activities	activity	NOUN
issue-62	99	35	of	of	ADP
issue-62	99	36	the	the	DET
issue-62	99	37	entity	entity	NOUN
issue-62	99	38	and	and	CCONJ
issue-62	99	39	(	(	PUNCT
issue-62	99	40	2	2	X
issue-62	99	41	)	)	PUNCT
issue-62	99	42	obligatory	obligatory	ADJ
issue-62	99	43	reasons	reason	NOUN
issue-62	99	44	which	which	PRON
issue-62	99	45	are	be	AUX
issue-62	99	46	undertaken	undertake	VERB
issue-62	99	47	at	at	ADP
issue-62	99	48	the	the	DET
issue-62	99	49	request	request	NOUN
issue-62	99	50	of	of	ADP
issue-62	99	51	the	the	DET
issue-62	99	52	relevant	relevant	ADJ
issue-62	99	53	authorities	authority	NOUN
issue-62	99	54	,	,	PUNCT
issue-62	99	55	or	or	CCONJ
issue-62	99	56	upon	upon	SCONJ
issue-62	99	57	the	the	DET
issue-62	99	58	occurrence	occurrence	NOUN
issue-62	99	59	of	of	ADP
issue-62	99	60	certain	certain	ADJ
issue-62	99	61	circumstances	circumstance	NOUN
issue-62	99	62	.	.	PUNCT
issue-62	100	1	the	the	DET
issue-62	100	2	selection	selection	NOUN
issue-62	100	3	of	of	ADP
issue-62	100	4	taxpayers	taxpayer	NOUN
issue-62	100	5	for	for	ADP
issue-62	100	6	unscheduled	unscheduled	ADJ
issue-62	100	7	off	off	ADP
issue-62	100	8	-	-	PUNCT
issue-62	100	9	site	site	NOUN
issue-62	100	10	tax	tax	NOUN
issue-62	100	11	inspections	inspection	NOUN
issue-62	100	12	is	be	AUX
issue-62	100	13	only	only	ADV
issue-62	100	14	possible	possible	ADJ
issue-62	100	15	if	if	SCONJ
issue-62	100	16	the	the	DET
issue-62	100	17	initiative	initiative	NOUN
issue-62	100	18	inspections	inspection	NOUN
issue-62	100	19	,	,	PUNCT
issue-62	100	20	as	as	ADP
issue-62	100	21	procedural	procedural	ADJ
issue-62	100	22	mechanism	mechanism	NOUN
issue-62	100	23	of	of	ADP
issue-62	100	24	preparation	preparation	NOUN
issue-62	100	25	for	for	ADP
issue-62	100	26	inspection	inspection	NOUN
issue-62	100	27	require	require	VERB
issue-62	100	28	the	the	DET
issue-62	100	29	head	head	NOUN
issue-62	100	30	of	of	ADP
issue-62	100	31	the	the	DET
issue-62	100	32	sfs	sfs	ADJ
issue-62	100	33	body	body	NOUN
issue-62	100	34	to	to	PART
issue-62	100	35	make	make	VERB
issue-62	100	36	a	a	DET
issue-62	100	37	decision	decision	NOUN
issue-62	100	38	on	on	ADP
issue-62	100	39	its	its	PRON
issue-62	100	40	implementation	implementation	NOUN
issue-62	100	41	.	.	PUNCT
issue-62	101	1	criteria	criterion	NOUN
issue-62	101	2	for	for	ADP
issue-62	101	3	such	such	ADJ
issue-62	101	4	selection	selection	NOUN
issue-62	101	5	are	be	AUX
issue-62	101	6	not	not	PART
issue-62	101	7	defined	define	VERB
issue-62	101	8	by	by	ADP
issue-62	101	9	law	law	NOUN
issue-62	101	10	(	(	PUNCT
issue-62	101	11	petrik	petrik	NOUN
issue-62	101	12	,	,	PUNCT
issue-62	101	13	2012	2012	NUM
issue-62	101	14	)	)	PUNCT
issue-62	101	15	.	.	PUNCT
issue-62	102	1	we	we	PRON
issue-62	102	2	offer	offer	VERB
issue-62	102	3	to	to	PART
issue-62	102	4	apply	apply	VERB
issue-62	102	5	the	the	DET
issue-62	102	6	criterion	criterion	NOUN
issue-62	102	7	of	of	ADP
issue-62	102	8	economic	economic	ADJ
issue-62	102	9	efficiency	efficiency	NOUN
issue-62	102	10	of	of	ADP
issue-62	102	11	future	future	ADJ
issue-62	102	12	inspections	inspection	NOUN
issue-62	102	13	which	which	PRON
issue-62	102	14	consists	consist	VERB
issue-62	102	15	in	in	ADP
issue-62	102	16	conformity	conformity	NOUN
issue-62	102	17	of	of	ADP
issue-62	102	18	the	the	DET
issue-62	102	19	aim	aim	NOUN
issue-62	102	20	(	(	PUNCT
issue-62	102	21	i.e.	i.e.	X
issue-62	102	22	it	it	PRON
issue-62	102	23	is	be	AUX
issue-62	102	24	necessary	necessary	ADJ
issue-62	102	25	to	to	PART
issue-62	102	26	select	select	VERB
issue-62	102	27	those	those	DET
issue-62	102	28	taxpayers	taxpayer	NOUN
issue-62	102	29	whose	whose	DET
issue-62	102	30	chance	chance	NOUN
issue-62	102	31	of	of	ADP
issue-62	102	32	detecting	detect	VERB
issue-62	102	33	violations	violation	NOUN
issue-62	102	34	is	be	AUX
issue-62	102	35	higher	high	ADJ
issue-62	102	36	and	and	CCONJ
issue-62	102	37	the	the	DET
issue-62	102	38	volume	volume	NOUN
issue-62	102	39	of	of	ADP
issue-62	102	40	more	more	ADJ
issue-62	102	41	accruals	accrual	NOUN
issue-62	102	42	will	will	AUX
issue-62	102	43	be	be	AUX
issue-62	102	44	the	the	DET
issue-62	102	45	greatest	great	ADJ
issue-62	102	46	)	)	PUNCT
issue-62	102	47	within	within	ADP
issue-62	102	48	selection	selection	NOUN
issue-62	102	49	of	of	ADP
issue-62	102	50	taxpayers	taxpayer	NOUN
issue-62	102	51	for	for	ADP
issue-62	102	52	initiative	initiative	NOUN
issue-62	102	53	unscheduled	unscheduled	ADJ
issue-62	102	54	documentary	documentary	NOUN
issue-62	102	55	off	off	ADP
issue-62	102	56	-	-	PUNCT
issue-62	102	57	site	site	NOUN
issue-62	102	58	inspections	inspection	NOUN
issue-62	102	59	.	.	PUNCT
issue-62	103	1	applying	apply	VERB
issue-62	103	2	this	this	DET
issue-62	103	3	criterion	criterion	NOUN
issue-62	103	4	also	also	ADV
issue-62	103	5	takes	take	VERB
issue-62	103	6	into	into	ADP
issue-62	103	7	account	account	NOUN
issue-62	103	8	the	the	DET
issue-62	103	9	cost	cost	NOUN
issue-62	103	10	of	of	ADP
issue-62	103	11	work	work	NOUN
issue-62	103	12	of	of	ADP
issue-62	103	13	fiscal	fiscal	ADJ
issue-62	103	14	authority	authority	NOUN
issue-62	103	15	’s	’s	PART
issue-62	103	16	employees	employee	NOUN
issue-62	103	17	to	to	PART
issue-62	103	18	conduct	conduct	VERB
issue-62	103	19	unscheduled	unscheduled	ADJ
issue-62	103	20	off	off	ADP
issue-62	103	21	-	-	PUNCT
issue-62	103	22	site	site	NOUN
issue-62	103	23	tax	tax	NOUN
issue-62	103	24	inspections	inspection	NOUN
issue-62	103	25	.	.	PUNCT
issue-62	104	1	grounds	ground	NOUN
issue-62	104	2	for	for	ADP
issue-62	104	3	conducting	conduct	VERB
issue-62	104	4	ex	ex	PRON
issue-62	104	5	post	post	NOUN
issue-62	104	6	inspections	inspection	NOUN
issue-62	104	7	which	which	PRON
issue-62	104	8	are	be	AUX
issue-62	104	9	established	establish	VERB
issue-62	104	10	in	in	ADP
issue-62	104	11	article	article	NOUN
issue-62	104	12	80	80	NUM
issue-62	104	13	of	of	ADP
issue-62	104	14	tax	tax	NOUN
issue-62	104	15	code	code	NOUN
issue-62	104	16	of	of	ADP
issue-62	104	17	ukraine	ukraine	NOUN
issue-62	104	18	can	can	AUX
issue-62	104	19	be	be	AUX
issue-62	104	20	systematized	systematize	VERB
issue-62	104	21	as	as	SCONJ
issue-62	104	22	follows	follow	VERB
issue-62	104	23	:	:	PUNCT
issue-62	104	24	–	–	PUNCT
issue-62	104	25	availability	availability	NOUN
issue-62	104	26	of	of	ADP
issue-62	104	27	information	information	NOUN
issue-62	104	28	which	which	PRON
issue-62	104	29	may	may	AUX
issue-62	104	30	show	show	VERB
issue-62	104	31	tax	tax	NOUN
issue-62	104	32	violations	violation	NOUN
issue-62	104	33	by	by	ADP
issue-62	104	34	the	the	DET
issue-62	104	35	taxpayer	taxpayer	NOUN
issue-62	104	36	;	;	PUNCT
issue-62	104	37	–	–	PUNCT
issue-62	104	38	obtaining	obtaining	NOUN
issue-62	104	39	of	of	ADP
issue-62	104	40	information	information	NOUN
issue-62	104	41	from	from	ADP
issue-62	104	42	external	external	ADJ
issue-62	104	43	sources	source	NOUN
issue-62	104	44	about	about	ADP
issue-62	104	45	tax	tax	NOUN
issue-62	104	46	violation	violation	NOUN
issue-62	104	47	by	by	ADP
issue-62	104	48	taxpayer	taxpayer	NOUN
issue-62	104	49	which	which	PRON
issue-62	104	50	is	be	AUX
issue-62	104	51	supervised	supervise	VERB
issue-62	104	52	by	by	ADP
issue-62	104	53	the	the	DET
issue-62	104	54	sfs	sfs	ADJ
issue-62	104	55	bodies	body	NOUN
issue-62	104	56	(	(	PUNCT
issue-62	104	57	«	«	PUNCT
issue-62	104	58	alert	alert	VERB
issue-62	104	59	messages	message	NOUN
issue-62	104	60	»	»	NOUN
issue-62	104	61	)	)	PUNCT
issue-62	104	62	.	.	PUNCT
issue-62	105	1	thus	thus	ADV
issue-62	105	2	,	,	PUNCT
issue-62	105	3	as	as	ADP
issue-62	105	4	within	within	ADP
issue-62	105	5	unscheduled	unscheduled	ADJ
issue-62	105	6	documentary	documentary	NOUN
issue-62	105	7	off	off	ADP
issue-62	105	8	-	-	PUNCT
issue-62	105	9	site	site	NOUN
issue-62	105	10	tax	tax	NOUN
issue-62	105	11	inspections	inspection	NOUN
issue-62	105	12	,	,	PUNCT
issue-62	105	13	the	the	DET
issue-62	105	14	criteria	criterion	NOUN
issue-62	105	15	of	of	ADP
issue-62	105	16	selection	selection	NOUN
issue-62	105	17	of	of	ADP
issue-62	105	18	taxpayers	taxpayer	NOUN
issue-62	105	19	for	for	ADP
issue-62	105	20	ex	ex	PRON
issue-62	105	21	post	post	NOUN
issue-62	105	22	inspections	inspection	NOUN
issue-62	105	23	is	be	AUX
issue-62	105	24	not	not	PART
issue-62	105	25	the	the	DET
issue-62	105	26	risk	risk	NOUN
issue-62	105	27	of	of	ADP
issue-62	105	28	commitment	commitment	NOUN
issue-62	105	29	of	of	ADP
issue-62	105	30	tax	tax	NOUN
issue-62	105	31	violations	violation	NOUN
issue-62	105	32	by	by	ADP
issue-62	105	33	the	the	DET
issue-62	105	34	entity	entity	NOUN
issue-62	105	35	,	,	PUNCT
issue-62	105	36	but	but	CCONJ
issue-62	105	37	availability	availability	NOUN
issue-62	105	38	of	of	ADP
issue-62	105	39	information	information	NOUN
issue-62	105	40	about	about	ADP
issue-62	105	41	commitment	commitment	NOUN
issue-62	105	42	of	of	ADP
issue-62	105	43	tax	tax	NOUN
issue-62	105	44	violation	violation	NOUN
issue-62	105	45	by	by	ADP
issue-62	105	46	the	the	DET
issue-62	105	47	entity	entity	NOUN
issue-62	105	48	to	to	PART
issue-62	105	49	confirm	confirm	VERB
issue-62	105	50	or	or	CCONJ
issue-62	105	51	deny	deny	VERB
issue-62	105	52	conduct	conduct	NOUN
issue-62	105	53	of	of	ADP
issue-62	105	54	ex	ex	ADJ
issue-62	105	55	post	post	NOUN
issue-62	105	56	inspection	inspection	NOUN
issue-62	105	57	.	.	PUNCT
issue-62	106	1	the	the	DET
issue-62	106	2	method	method	NOUN
issue-62	106	3	of	of	ADP
issue-62	106	4	selection	selection	NOUN
issue-62	106	5	of	of	ADP
issue-62	106	6	taxpayers	taxpayer	NOUN
issue-62	106	7	for	for	ADP
issue-62	106	8	conducting	conduct	VERB
issue-62	106	9	ex	ex	PRON
issue-62	106	10	post	post	NOUN
issue-62	106	11	inspections	inspection	NOUN
issue-62	106	12	,	,	PUNCT
issue-62	106	13	in	in	ADP
issue-62	106	14	addition	addition	NOUN
issue-62	106	15	to	to	ADP
issue-62	106	16	analysis	analysis	NOUN
issue-62	106	17	of	of	ADP
issue-62	106	18	information	information	NOUN
issue-62	106	19	on	on	ADP
issue-62	106	20	taxpayers	taxpayer	NOUN
issue-62	106	21	,	,	PUNCT
issue-62	106	22	is	be	AUX
issue-62	106	23	also	also	ADV
issue-62	106	24	a	a	DET
issue-62	106	25	method	method	NOUN
issue-62	106	26	of	of	ADP
issue-62	106	27	«	«	PUNCT
issue-62	106	28	alert	alert	ADJ
issue-62	106	29	messages	message	NOUN
issue-62	106	30	»	»	PUNCT
issue-62	106	31	when	when	SCONJ
issue-62	106	32	inspection	inspection	NOUN
issue-62	106	33	is	be	AUX
issue-62	106	34	carried	carry	VERB
issue-62	106	35	out	out	ADP
issue-62	106	36	on	on	ADP
issue-62	106	37	data	datum	NOUN
issue-62	106	38	obtained	obtain	VERB
issue-62	106	39	from	from	ADP
issue-62	106	40	external	external	ADJ
issue-62	106	41	sources	source	NOUN
issue-62	106	42	which	which	PRON
issue-62	106	43	show	show	VERB
issue-62	106	44	tax	tax	NOUN
issue-62	106	45	violation	violation	NOUN
issue-62	106	46	by	by	ADP
issue-62	106	47	taxpayer	taxpayer	NOUN
issue-62	106	48	,	,	PUNCT
issue-62	106	49	supervision	supervision	NOUN
issue-62	106	50	of	of	ADP
issue-62	106	51	which	which	PRON
issue-62	106	52	is	be	AUX
issue-62	106	53	entrusted	entrust	VERB
issue-62	106	54	to	to	ADP
issue-62	106	55	the	the	DET
issue-62	106	56	sfs	sfs	ADJ
issue-62	106	57	bodies	body	NOUN
issue-62	106	58	.	.	PUNCT
issue-62	107	1	in	in	ADP
issue-62	107	2	2014	2014	NUM
issue-62	107	3	,	,	PUNCT
issue-62	107	4	the	the	DET
issue-62	107	5	only	only	ADJ
issue-62	107	6	principle	principle	NOUN
issue-62	107	7	of	of	ADP
issue-62	107	8	selection	selection	NOUN
issue-62	107	9	of	of	ADP
issue-62	107	10	entities	entity	NOUN
issue-62	107	11	to	to	ADP
issue-62	107	12	the	the	DET
issue-62	107	13	plan	plan	NOUN
issue-62	107	14	of	of	ADP
issue-62	107	15	inspections	inspection	NOUN
issue-62	107	16	was	be	AUX
issue-62	107	17	the	the	DET
issue-62	107	18	presence	presence	NOUN
issue-62	107	19	of	of	ADP
issue-62	107	20	their	their	PRON
issue-62	107	21	financial	financial	ADJ
issue-62	107	22	and	and	CCONJ
issue-62	107	23	economic	economic	ADJ
issue-62	107	24	risks	risk	NOUN
issue-62	107	25	of	of	ADP
issue-62	107	26	non	non	ADJ
issue-62	107	27	-	-	NOUN
issue-62	107	28	payment	payment	NOUN
issue-62	107	29	of	of	ADP
issue-62	107	30	fees	fee	NOUN
issue-62	107	31	to	to	ADP
issue-62	107	32	the	the	DET
issue-62	107	33	budget	budget	NOUN
issue-62	107	34	.	.	PUNCT
issue-62	108	1	so	so	ADV
issue-62	108	2	,	,	PUNCT
issue-62	108	3	scheduled	schedule	VERB
issue-62	108	4	inspections	inspection	NOUN
issue-62	108	5	were	be	AUX
issue-62	108	6	aimed	aim	VERB
issue-62	108	7	solely	solely	ADV
issue-62	108	8	to	to	ADP
issue-62	108	9	those	those	DET
issue-62	108	10	companies	company	NOUN
issue-62	108	11	which	which	PRON
issue-62	108	12	do	do	AUX
issue-62	108	13	not	not	PART
issue-62	108	14	pay	pay	VERB
issue-62	108	15	deliberately	deliberately	ADV
issue-62	108	16	or	or	CCONJ
issue-62	108	17	pay	pay	VERB
issue-62	108	18	payments	payment	NOUN
issue-62	108	19	not	not	PART
issue-62	108	20	in	in	ADP
issue-62	108	21	full	full	ADJ
issue-62	108	22	size	size	NOUN
issue-62	108	23	to	to	ADP
issue-62	108	24	the	the	DET
issue-62	108	25	budget	budget	NOUN
issue-62	108	26	,	,	PUNCT
issue-62	108	27	using	use	VERB
issue-62	108	28	the	the	DET
issue-62	108	29	scheme	scheme	NOUN
issue-62	108	30	to	to	PART
issue-62	108	31	reduce	reduce	VERB
issue-62	108	32	or	or	CCONJ
issue-62	108	33	tax	tax	NOUN
issue-62	108	34	evasion	evasion	NOUN
issue-62	108	35	.	.	PUNCT
issue-62	109	1	this	this	DET
issue-62	109	2	approach	approach	NOUN
issue-62	109	3	has	have	AUX
issue-62	109	4	allowed	allow	VERB
issue-62	109	5	to	to	PART
issue-62	109	6	cut	cut	VERB
issue-62	109	7	the	the	DET
issue-62	109	8	number	number	NOUN
issue-62	109	9	of	of	ADP
issue-62	109	10	planned	plan	VERB
issue-62	109	11	inspections	inspection	NOUN
issue-62	109	12	.	.	PUNCT
issue-62	110	1	the	the	DET
issue-62	110	2	principal	principal	ADJ
issue-62	110	3	methods	method	NOUN
issue-62	110	4	of	of	ADP
issue-62	110	5	selecting	select	VERB
issue-62	110	6	taxpayers	taxpayer	NOUN
issue-62	110	7	for	for	ADP
issue-62	110	8	off	off	ADP
issue-62	110	9	-	-	PUNCT
issue-62	110	10	site	site	NOUN
issue-62	110	11	tax	tax	NOUN
issue-62	110	12	inspections	inspection	NOUN
issue-62	110	13	are	be	AUX
issue-62	110	14	:	:	PUNCT
issue-62	110	15	1	1	X
issue-62	110	16	)	)	PUNCT
issue-62	110	17	the	the	DET
issue-62	110	18	method	method	NOUN
issue-62	110	19	of	of	ADP
issue-62	110	20	analysis	analysis	NOUN
issue-62	110	21	of	of	ADP
issue-62	110	22	information	information	NOUN
issue-62	110	23	about	about	ADP
issue-62	110	24	the	the	DET
issue-62	110	25	taxpayers	taxpayer	NOUN
issue-62	110	26	;	;	PUNCT
issue-62	110	27	2	2	X
issue-62	110	28	)	)	PUNCT
issue-62	110	29	the	the	DET
issue-62	110	30	method	method	NOUN
issue-62	110	31	of	of	ADP
issue-62	110	32	economic	economic	ADJ
issue-62	110	33	efficiency	efficiency	NOUN
issue-62	110	34	of	of	ADP
issue-62	110	35	future	future	ADJ
issue-62	110	36	inspection	inspection	NOUN
issue-62	110	37	;	;	PUNCT
issue-62	110	38	3	3	X
issue-62	110	39	)	)	PUNCT
issue-62	110	40	the	the	DET
issue-62	110	41	method	method	NOUN
issue-62	110	42	of	of	ADP
issue-62	110	43	«	«	PUNCT
issue-62	110	44	alarm	alarm	NOUN
issue-62	110	45	messages	message	NOUN
issue-62	110	46	»	»	NOUN
issue-62	110	47	.	.	PUNCT
issue-62	111	1	5	5	X
issue-62	111	2	.	.	X
issue-62	111	3	conclusions	conclusion	NOUN
issue-62	111	4	today	today	NOUN
issue-62	111	5	the	the	DET
issue-62	111	6	process	process	NOUN
issue-62	111	7	of	of	ADP
issue-62	111	8	further	further	ADJ
issue-62	111	9	improvement	improvement	NOUN
issue-62	111	10	of	of	ADP
issue-62	111	11	tax	tax	NOUN
issue-62	111	12	control	control	NOUN
issue-62	111	13	methods	method	NOUN
issue-62	111	14	and	and	CCONJ
issue-62	111	15	techniques	technique	NOUN
issue-62	111	16	of	of	ADP
issue-62	111	17	control	control	NOUN
issue-62	111	18	ways	way	NOUN
issue-62	111	19	continues	continue	VERB
issue-62	111	20	.	.	PUNCT
issue-62	112	1	this	this	DET
issue-62	112	2	process	process	NOUN
issue-62	112	3	takes	take	VERB
issue-62	112	4	into	into	ADP
issue-62	112	5	account	account	NOUN
issue-62	112	6	not	not	PART
issue-62	112	7	only	only	ADV
issue-62	112	8	the	the	DET
issue-62	112	9	experience	experience	NOUN
issue-62	112	10	of	of	ADP
issue-62	112	11	earlier	early	ADJ
issue-62	112	12	years	year	NOUN
issue-62	112	13	of	of	ADP
issue-62	112	14	tax	tax	NOUN
issue-62	112	15	service	service	NOUN
issue-62	112	16	,	,	PUNCT
issue-62	112	17	but	but	CCONJ
issue-62	112	18	also	also	ADV
issue-62	112	19	the	the	DET
issue-62	112	20	practice	practice	NOUN
issue-62	112	21	of	of	ADP
issue-62	112	22	tax	tax	NOUN
issue-62	112	23	services	service	NOUN
issue-62	112	24	of	of	ADP
issue-62	112	25	other	other	ADJ
issue-62	112	26	countries	country	NOUN
issue-62	112	27	.	.	PUNCT
issue-62	113	1	to	to	PART
issue-62	113	2	meet	meet	VERB
issue-62	113	3	these	these	DET
issue-62	113	4	goals	goal	NOUN
issue-62	113	5	it	it	PRON
issue-62	113	6	is	be	AUX
issue-62	113	7	established	establish	VERB
issue-62	113	8	and	and	CCONJ
issue-62	113	9	gradually	gradually	ADV
issue-62	113	10	implemented	implement	VERB
issue-62	113	11	new	new	ADJ
issue-62	113	12	technologies	technology	NOUN
issue-62	113	13	of	of	ADP
issue-62	113	14	tax	tax	NOUN
issue-62	113	15	activity	activity	NOUN
issue-62	113	16	which	which	PRON
issue-62	113	17	are	be	AUX
issue-62	113	18	based	base	VERB
issue-62	113	19	on	on	ADP
issue-62	113	20	the	the	DET
issue-62	113	21	use	use	NOUN
issue-62	113	22	of	of	ADP
issue-62	113	23	modern	modern	ADJ
issue-62	113	24	computer	computer	NOUN
issue-62	113	25	technology	technology	NOUN
issue-62	113	26	.	.	PUNCT
issue-62	114	1	they	they	PRON
issue-62	114	2	are	be	AUX
issue-62	114	3	directed	direct	VERB
issue-62	114	4	to	to	ADP
issue-62	114	5	the	the	DET
issue-62	114	6	systematic	systematic	ADJ
issue-62	114	7	and	and	CCONJ
issue-62	114	8	effective	effective	ADJ
issue-62	114	9	use	use	NOUN
issue-62	114	10	of	of	ADP
issue-62	114	11	internal	internal	ADJ
issue-62	114	12	and	and	CCONJ
issue-62	114	13	external	external	ADJ
issue-62	114	14	information	information	NOUN
issue-62	114	15	for	for	ADP
issue-62	114	16	scheduled	schedule	VERB
issue-62	114	17	inspections	inspection	NOUN
issue-62	114	18	and	and	CCONJ
issue-62	114	19	qualitative	qualitative	ADJ
issue-62	114	20	performance	performance	NOUN
issue-62	114	21	of	of	ADP
issue-62	114	22	audit	audit	NOUN
issue-62	114	23	functions	function	NOUN
issue-62	114	24	,	,	PUNCT
issue-62	114	25	and	and	CCONJ
issue-62	114	26	on	on	ADP
issue-62	114	27	the	the	DET
issue-62	114	28	effective	effective	ADJ
issue-62	114	29	counteraction	counteraction	NOUN
issue-62	114	30	to	to	ADP
issue-62	114	31	tax	tax	NOUN
issue-62	114	32	evasion	evasion	NOUN
issue-62	114	33	,	,	PUNCT
issue-62	114	34	the	the	DET
issue-62	114	35	elimination	elimination	NOUN
issue-62	114	36	of	of	ADP
issue-62	114	37	the	the	DET
issue-62	114	38	shadow	shadow	NOUN
issue-62	114	39	economy	economy	NOUN
issue-62	114	40	.	.	PUNCT
issue-62	115	1	baltic	baltic	PROPN
issue-62	115	2	journal	journal	PROPN
issue-62	115	3	of	of	ADP
issue-62	115	4	economic	economic	ADJ
issue-62	115	5	studies	study	NOUN
issue-62	115	6	64	64	NUM
issue-62	115	7	vol	vol	NOUN
issue-62	115	8	.	.	PROPN
issue-62	116	1	2	2	NUM
issue-62	116	2	,	,	PUNCT
issue-62	116	3	no	no	INTJ
issue-62	116	4	.	.	NOUN
issue-62	116	5	1	1	NUM
issue-62	116	6	,	,	PUNCT
issue-62	116	7	2016	2016	NUM
issue-62	116	8	references	reference	NOUN
issue-62	116	9	tax	tax	NOUN
issue-62	116	10	code	code	NOUN
issue-62	116	11	of	of	ADP
issue-62	116	12	ukraine	ukraine	PROPN
issue-62	116	13	of	of	ADP
issue-62	116	14	02.12.2010	02.12.2010	PROPN
issue-62	116	15	,	,	PUNCT
issue-62	116	16	№	№	ADJ
issue-62	116	17	2755	2755	NUM
issue-62	116	18	-	-	SYM
issue-62	116	19	vi	vi	NOUN
issue-62	116	20	(	(	PUNCT
issue-62	116	21	amended	amend	VERB
issue-62	116	22	on	on	ADP
issue-62	116	23	03.04.2014	03.04.2014	NUM
issue-62	116	24	g.	g.	NOUN
issue-62	116	25	)	)	PUNCT
issue-62	116	26	.	.	PUNCT
issue-62	117	1	bulletin	bulletin	NOUN
issue-62	117	2	of	of	ADP
issue-62	117	3	the	the	DET
issue-62	117	4	verkhovna	verkhovna	NOUN
issue-62	117	5	rada	rada	PROPN
issue-62	117	6	of	of	ADP
issue-62	117	7	ukraine	ukraine	PROPN
issue-62	117	8	.	.	PUNCT
issue-62	118	1	−	−	PROPN
issue-62	118	2	2011	2011	NUM
issue-62	118	3	.	.	PUNCT
issue-62	119	1	−	−	NOUN
issue-62	120	1	№	№	ADJ
issue-62	120	2	13	13	NUM
issue-62	120	3	-	-	SYM
issue-62	120	4	14	14	NUM
issue-62	120	5	,	,	PUNCT
issue-62	120	6	№	№	ADV
issue-62	120	7	15	15	NUM
issue-62	120	8	-	-	SYM
issue-62	120	9	16	16	NUM
issue-62	120	10	,	,	PUNCT
issue-62	120	11	№	№	ADP
issue-62	120	12	17	17	NUM
issue-62	120	13	.	.	PUNCT
issue-62	121	1	−	−	PROPN
issue-62	122	1	ct	ct	PRON
issue-62	122	2	.	.	PROPN
issue-62	123	1	112	112	NUM
issue-62	123	2	.	.	PUNCT
issue-62	124	1	dimitrenko	dimitrenko	PROPN
issue-62	124	2	,	,	PUNCT
issue-62	124	3	e.v	e.v	PROPN
issue-62	124	4	.	.	PUNCT
issue-62	124	5	(	(	PUNCT
issue-62	124	6	2012	2012	NUM
issue-62	124	7	)	)	PUNCT
issue-62	124	8	.	.	PUNCT
issue-62	125	1	tax	tax	NOUN
issue-62	125	2	audit	audit	NOUN
issue-62	125	3	service	service	NOUN
issue-62	125	4	as	as	ADP
issue-62	125	5	a	a	DET
issue-62	125	6	service	service	NOUN
issue-62	125	7	of	of	ADP
issue-62	125	8	the	the	DET
issue-62	125	9	state	state	NOUN
issue-62	125	10	tax	tax	NOUN
issue-62	125	11	service	service	NOUN
issue-62	125	12	and	and	CCONJ
issue-62	125	13	the	the	DET
issue-62	125	14	most	most	ADV
issue-62	125	15	effective	effective	ADJ
issue-62	125	16	form	form	NOUN
issue-62	125	17	of	of	ADP
issue-62	125	18	tax	tax	NOUN
issue-62	125	19	control.investment	control.investment	NOUN
issue-62	125	20	:	:	PUNCT
issue-62	125	21	practice	practice	NOUN
issue-62	125	22	and	and	CCONJ
issue-62	125	23	experience	experience	NOUN
issue-62	125	24	,	,	PUNCT
issue-62	125	25	№	№	NOUN
issue-62	125	26	19	19	NUM
issue-62	125	27	,	,	PUNCT
issue-62	125	28	p.	p.	NOUN
issue-62	125	29	41	41	NUM
issue-62	125	30	-	-	SYM
issue-62	125	31	45	45	NUM
issue-62	125	32	.	.	PUNCT
issue-62	126	1	lebedynets	lebedynet	NOUN
issue-62	126	2	,	,	PUNCT
issue-62	126	3	t.	t.	PROPN
issue-62	126	4	(	(	PUNCT
issue-62	126	5	2013	2013	NUM
issue-62	126	6	)	)	PUNCT
issue-62	126	7	.	.	PUNCT
issue-62	127	1	the	the	DET
issue-62	127	2	role	role	NOUN
issue-62	127	3	of	of	ADP
issue-62	127	4	internal	internal	ADJ
issue-62	127	5	audit	audit	NOUN
issue-62	127	6	in	in	ADP
issue-62	127	7	preventing	prevent	VERB
issue-62	127	8	and	and	CCONJ
issue-62	127	9	detecting	detect	VERB
issue-62	127	10	fraud	fraud	NOUN
issue-62	127	11	.	.	PUNCT
issue-62	128	1	the	the	DET
issue-62	128	2	independent	independent	ADJ
issue-62	128	3	auditor	auditor	NOUN
issue-62	128	4	,	,	PUNCT
issue-62	128	5	№	№	ADP
issue-62	128	6	7(18	7(18	NUM
issue-62	128	7	)	)	PUNCT
issue-62	128	8	,	,	PUNCT
issue-62	128	9	p.	p.	NOUN
issue-62	128	10	60	60	NUM
issue-62	128	11	-	-	SYM
issue-62	128	12	63	63	NUM
issue-62	128	13	.	.	PUNCT
issue-62	129	1	naidenko	naidenko	PROPN
issue-62	129	2	,	,	PUNCT
issue-62	129	3	o.e	o.e	PROPN
issue-62	129	4	.	.	PUNCT
issue-62	129	5	(	(	PUNCT
issue-62	129	6	2012	2012	NUM
issue-62	129	7	)	)	PUNCT
issue-62	129	8	.	.	PUNCT
issue-62	130	1	tax	tax	NOUN
issue-62	130	2	control	control	NOUN
issue-62	130	3	:	:	PUNCT
issue-62	130	4	a	a	DET
issue-62	130	5	tutorial	tutorial	NOUN
issue-62	130	6	.	.	PUNCT
issue-62	131	1	−	−	PROPN
issue-62	132	1	h.	h.	PROPN
issue-62	132	2	,	,	PUNCT
issue-62	132	3	ed	ed	PROPN
issue-62	132	4	.	.	PUNCT
issue-62	132	5	khnue	khnue	PROPN
issue-62	132	6	,	,	PUNCT
issue-62	132	7	224	224	NUM
issue-62	132	8	p.	p.	NOUN
issue-62	132	9	peter	peter	PROPN
issue-62	132	10	,	,	PUNCT
issue-62	132	11	a.a	a.a	PROPN
issue-62	132	12	.	.	PROPN
issue-62	132	13	(	(	PUNCT
issue-62	132	14	2012	2012	NUM
issue-62	132	15	)	)	PUNCT
issue-62	132	16	.	.	PUNCT
issue-62	133	1	essence	essence	NOUN
issue-62	133	2	audit	audit	NOUN
issue-62	133	3	taxation	taxation	NOUN
issue-62	133	4	under	under	ADP
issue-62	133	5	the	the	DET
issue-62	133	6	rules	rule	NOUN
issue-62	133	7	of	of	ADP
issue-62	133	8	the	the	DET
issue-62	133	9	tax	tax	NOUN
issue-62	133	10	code	code	NOUN
issue-62	133	11	of	of	ADP
issue-62	133	12	ukraine	ukraine	PROPN
issue-62	133	13	and	and	CCONJ
issue-62	133	14	the	the	DET
issue-62	133	15	order	order	NOUN
issue-62	133	16	of	of	ADP
issue-62	133	17	organization	organization	NOUN
issue-62	133	18	.	.	PUNCT
issue-62	134	1	electronic	electronic	ADJ
issue-62	134	2	scientific	scientific	ADJ
issue-62	134	3	archive	archive	NOUN
issue-62	134	4	of	of	ADP
issue-62	134	5	the	the	DET
issue-62	134	6	scientific	scientific	ADJ
issue-62	134	7	and	and	CCONJ
issue-62	134	8	technical	technical	ADJ
issue-62	134	9	library	library	NOUN
issue-62	134	10	of	of	ADP
issue-62	134	11	national	national	PROPN
issue-62	134	12	university	university	PROPN
issue-62	134	13	«	«	PUNCT
issue-62	134	14	lviv	lviv	NOUN
issue-62	134	15	polytechnic	polytechnic	ADJ
issue-62	134	16	»	»	ADJ
issue-62	134	17	,	,	PUNCT
issue-62	134	18	p.	p.	NOUN
issue-62	134	19	190	190	NUM
issue-62	134	20	-	-	SYM
issue-62	134	21	197	197	NUM
issue-62	134	22	.	.	PUNCT
issue-62	135	1	proskura	proskura	PROPN
issue-62	135	2	,	,	PUNCT
issue-62	135	3	k.p	k.p	PROPN
issue-62	135	4	.	.	PROPN
issue-62	135	5	(	(	PUNCT
issue-62	135	6	2013	2013	NUM
issue-62	135	7	)	)	PUNCT
issue-62	135	8	.	.	PUNCT
issue-62	136	1	organization	organization	NOUN
issue-62	136	2	and	and	CCONJ
issue-62	136	3	guidance	guidance	NOUN
issue-62	136	4	of	of	ADP
issue-62	136	5	a	a	DET
issue-62	136	6	tax	tax	NOUN
issue-62	136	7	audit	audit	NOUN
issue-62	136	8	as	as	ADP
issue-62	136	9	part	part	NOUN
issue-62	136	10	of	of	ADP
issue-62	136	11	tax	tax	NOUN
issue-62	136	12	control	control	NOUN
issue-62	136	13	.	.	PUNCT
issue-62	137	1	the	the	DET
issue-62	137	2	independent	independent	ADJ
issue-62	137	3	auditor	auditor	NOUN
issue-62	137	4	,	,	PUNCT
issue-62	137	5	№	№	NOUN
issue-62	137	6	5(iii	5(iii	NUM
issue-62	137	7	)	)	PUNCT
issue-62	137	8	,	,	PUNCT
issue-62	137	9	p.	p.	PROPN
issue-62	137	10	43−48	43−48	PROPN
issue-62	137	11	.	.	PUNCT
issue-62	138	1	revutsky	revutsky	PROPN
issue-62	138	2	,	,	PUNCT
issue-62	138	3	l.v	l.v	PROPN
issue-62	138	4	.	.	PROPN
issue-62	138	5	(	(	PUNCT
issue-62	138	6	2009	2009	NUM
issue-62	138	7	)	)	PUNCT
issue-62	138	8	.	.	PUNCT
issue-62	139	1	analysis	analysis	NOUN
issue-62	139	2	of	of	ADP
issue-62	139	3	efficiency	efficiency	NOUN
issue-62	139	4	practices	practice	NOUN
issue-62	139	5	of	of	ADP
issue-62	139	6	tax	tax	NOUN
issue-62	139	7	audit	audit	NOUN
issue-62	139	8	in	in	ADP
issue-62	139	9	ukraine	ukraine	PROPN
issue-62	139	10	.	.	PUNCT
issue-62	140	1	bulletin	bulletin	PROPN
issue-62	140	2	khmelnytsky	khmelnytsky	PROPN
issue-62	140	3	national	national	PROPN
issue-62	140	4	university	university	PROPN
issue-62	140	5	,	,	PUNCT
issue-62	140	6	№	№	ADP
issue-62	140	7	4	4	NUM
issue-62	140	8	,	,	PUNCT
issue-62	140	9	p.	p.	NOUN
issue-62	140	10	104−107	104−107	PROPN
issue-62	140	11	.	.	PUNCT
issue-62	141	1	fradynskyy	fradynskyy	PROPN
issue-62	141	2	,	,	PUNCT
issue-62	141	3	o.a	o.a	PROPN
issue-62	141	4	.	.	PROPN
issue-62	141	5	(	(	PUNCT
issue-62	141	6	2013	2013	NUM
issue-62	141	7	)	)	PUNCT
issue-62	141	8	.	.	PUNCT
issue-62	142	1	comparative	comparative	ADJ
issue-62	142	2	characteristics	characteristic	NOUN
issue-62	142	3	of	of	ADP
issue-62	142	4	inspections	inspection	NOUN
issue-62	142	5	during	during	ADP
issue-62	142	6	tax	tax	NOUN
issue-62	142	7	audits	audits	NOUN
issue-62	142	8	and	and	CCONJ
issue-62	142	9	customs	custom	NOUN
issue-62	142	10	.	.	PUNCT
issue-62	143	1	proceedings	proceeding	NOUN
issue-62	143	2	of	of	ADP
issue-62	143	3	the	the	DET
issue-62	143	4	international	international	ADJ
issue-62	143	5	scientific	scientific	ADJ
issue-62	143	6	conference	conference	NOUN
issue-62	143	7	[	[	X
issue-62	143	8	«	«	PUNCT
issue-62	143	9	strategic	strategic	ADJ
issue-62	143	10	directions	direction	NOUN
issue-62	143	11	of	of	ADP
issue-62	143	12	socio	socio	NOUN
issue-62	143	13	-	-	PUNCT
issue-62	143	14	economic	economic	ADJ
issue-62	143	15	development	development	NOUN
issue-62	143	16	in	in	ADP
issue-62	143	17	conditions	condition	NOUN
issue-62	143	18	of	of	ADP
issue-62	143	19	globalization	globalization	NOUN
issue-62	143	20	»	»	NOUN
issue-62	143	21	]	]	X
issue-62	143	22	(	(	PUNCT
issue-62	143	23	khmelnytsky	khmelnytsky	ADJ
issue-62	143	24	,	,	PUNCT
issue-62	143	25	18	18	NUM
issue-62	143	26	-	-	SYM
issue-62	143	27	20	20	NUM
issue-62	143	28	april	april	PROPN
issue-62	143	29	2013	2013	NUM
issue-62	143	30	)	)	PUNCT
issue-62	143	31	.	.	PUNCT
issue-62	144	1	−	−	PROPN
issue-62	144	2	khmelnitsky	khmelnitsky	PROPN
issue-62	144	3	,	,	PUNCT
issue-62	144	4	khmelnytsky	khmelnytsky	ADJ
issue-62	144	5	university	university	PROPN
issue-62	144	6	of	of	ADP
issue-62	144	7	management	management	NOUN
issue-62	144	8	and	and	CCONJ
issue-62	144	9	law	law	NOUN
issue-62	144	10	,	,	PUNCT
issue-62	144	11	2013	2013	NUM
issue-62	144	12	,	,	PUNCT
issue-62	144	13	p.	p.	NOUN
issue-62	144	14	448−451	448−451	PROPN
issue-62	144	15	.	.	PUNCT
issue-62	144	16	schwab	schwab	PROPN
issue-62	144	17	,	,	PUNCT
issue-62	144	18	k.	k.	PROPN
issue-62	144	19	,	,	PUNCT
issue-62	144	20	novitskaya	novitskaya	PROPN
issue-62	144	21	,	,	PUNCT
issue-62	144	22	n.	n.	NOUN
issue-62	144	23	(	(	PUNCT
issue-62	144	24	2007	2007	NUM
issue-62	144	25	)	)	PUNCT
issue-62	144	26	.	.	PUNCT
issue-62	145	1	method	method	NOUN
issue-62	145	2	of	of	ADP
issue-62	145	3	choice	choice	NOUN
issue-62	145	4	of	of	ADP
issue-62	145	5	taxpayers	taxpayer	NOUN
issue-62	145	6	for	for	ADP
issue-62	145	7	documentary	documentary	NOUN
issue-62	145	8	checks	check	NOUN
issue-62	145	9	.	.	PUNCT
issue-62	146	1	world	world	NOUN
issue-62	146	2	finance	finance	PROPN
issue-62	146	3	,	,	PUNCT
issue-62	146	4	№	№	ADP
issue-62	146	5	2	2	NUM
issue-62	146	6	,	,	PUNCT
issue-62	146	7	p.	p.	NOUN
issue-62	146	8	85−92	85−92	PROPN
issue-62	146	9	.	.	PUNCT
issue-62	147	1	богдан	богдан	PROPN
issue-62	147	2	костюк	костюк	PROPN
issue-62	147	3	методика	методика	PROPN
issue-62	147	4	проведения	проведения	PROPN
issue-62	147	5	налогового	налогового	PROPN
issue-62	147	6	аудита	аудита	PROPN
issue-62	147	7	отдельных	отдельных	NOUN
issue-62	147	8	категорий	категорий	NOUN
issue-62	147	9	плательщиков	плательщиков	PROPN
issue-62	147	10	налогов	налогов	PROPN
issue-62	147	11	органами	органами	PROPN
issue-62	147	12	государственной	государственной	PROPN
issue-62	147	13	фискальной	фискальной	PROPN
issue-62	147	14	службы	службы	PROPN
issue-62	147	15	украины	украины	PROPN
issue-62	147	16	аннотация	аннотация	NOUN
issue-62	147	17	.	.	PUNCT
issue-62	148	1	целью	целью	PROPN
issue-62	148	2	работы	работы	PROPN
issue-62	148	3	является	является	VERB
issue-62	148	4	обобщение	обобщение	PROPN
issue-62	148	5	методики	методики	PROPN
issue-62	148	6	проведения	проведения	PROPN
issue-62	148	7	налогового	налогового	PROPN
issue-62	148	8	аудита	аудита	PROPN
issue-62	148	9	отдельных	отдельных	NOUN
issue-62	148	10	категорий	категорий	NOUN
issue-62	148	11	плательщиков	плательщиков	NOUN
issue-62	148	12	налогов	налогов	PROPN
issue-62	148	13	органами	органами	PROPN
issue-62	148	14	гфс	гфс	PROPN
issue-62	148	15	украины	украины	PROPN
issue-62	148	16	.	.	PUNCT
issue-62	149	1	предметом	предметом	NOUN
issue-62	149	2	исследования	исследования	NOUN
issue-62	149	3	являются	являются	ADJ
issue-62	149	4	методы	методы	PROPN
issue-62	149	5	проведения	проведения	PROPN
issue-62	149	6	аудита	аудита	PROPN
issue-62	149	7	органами	органами	PROPN
issue-62	149	8	гфс	гфс	PROPN
issue-62	149	9	украины	украины	NOUN
issue-62	149	10	.	.	PUNCT
issue-62	150	1	методика	методика	PROPN
issue-62	150	2	.	.	PUNCT
issue-62	151	1	при	при	PROPN
issue-62	151	2	написании	написании	PROPN
issue-62	151	3	статьи	статьи	VERB
issue-62	151	4	использовались	использовались	ADJ
issue-62	151	5	общие	общие	NOUN
issue-62	151	6	и	и	PROPN
issue-62	151	7	специальные	специальные	NOUN
issue-62	151	8	методы	методы	NOUN
issue-62	151	9	исследования	исследования	NOUN
issue-62	151	10	,	,	PUNCT
issue-62	151	11	среди	среди	NOUN
issue-62	151	12	которых	которых	X
issue-62	151	13	:	:	PUNCT
issue-62	151	14	анализ	анализ	PROPN
issue-62	151	15	и	и	PROPN
issue-62	151	16	синтез	синтез	PROPN
issue-62	151	17	,	,	PUNCT
issue-62	151	18	системный	системный	PROPN
issue-62	151	19	и	и	PROPN
issue-62	151	20	процессный	процессный	NOUN
issue-62	151	21	подходы	подходы	NOUN
issue-62	151	22	,	,	PUNCT
issue-62	151	23	индукция	индукция	NOUN
issue-62	151	24	и	и	PROPN
issue-62	151	25	дедукция	дедукция	VERB
issue-62	151	26	и	и	PROPN
issue-62	151	27	т	т	PROPN
issue-62	151	28	.	.	PUNCT
issue-62	152	1	д	д	PROPN
issue-62	152	2	.	.	PROPN
issue-62	152	3	результаты	результаты	PROPN
issue-62	152	4	.	.	PUNCT
issue-62	153	1	налоговый	налоговый	PROPN
issue-62	153	2	аудит	аудит	PROPN
issue-62	153	3	является	является	PROPN
issue-62	153	4	важным	важным	PROPN
issue-62	153	5	направлением	направлением	PROPN
issue-62	153	6	и	и	PROPN
issue-62	153	7	составляющей	составляющей	PROPN
issue-62	153	8	частью	частью	PROPN
issue-62	153	9	налогового	налогового	PROPN
issue-62	153	10	контроля	контроля	PROPN
issue-62	153	11	.	.	PUNCT
issue-62	154	1	его	его	PROPN
issue-62	154	2	основное	основное	VERB
issue-62	154	3	назначение	назначение	PROPN
issue-62	154	4	состоит	состоит	NOUN
issue-62	154	5	в	в	PROPN
issue-62	154	6	обеспечении	обеспечении	NOUN
issue-62	154	7	контроля	контроля	VERB
issue-62	154	8	за	за	ADP
issue-62	154	9	соблюдением	соблюдением	ADJ
issue-62	154	10	норм	норм	ADJ
issue-62	154	11	налогового	налогового	ADJ
issue-62	154	12	законодательства	законодательства	NOUN
issue-62	154	13	про	про	NOUN
issue-62	154	14	уплату	уплату	PROPN
issue-62	154	15	налогов	налогов	VERB
issue-62	154	16	и	и	PROPN
issue-62	154	17	сборов	сборов	ADJ
issue-62	154	18	.	.	PUNCT
issue-62	155	1	проблема	проблема	ADJ
issue-62	155	2	развития	развития	NOUN
issue-62	155	3	организации	организации	VERB
issue-62	155	4	налогового	налогового	ADJ
issue-62	155	5	аудита	аудита	PROPN
issue-62	155	6	в	в	PROPN
issue-62	155	7	украине	украине	PROPN
issue-62	155	8	состоит	состоит	PROPN
issue-62	155	9	в	в	PROPN
issue-62	155	10	разработке	разработке	PROPN
issue-62	155	11	комплексного	комплексного	VERB
issue-62	155	12	системного	системного	PROPN
issue-62	155	13	подхода	подхода	PROPN
issue-62	155	14	и	и	PROPN
issue-62	155	15	связанных	связанных	PROPN
issue-62	155	16	с	с	PROPN
issue-62	155	17	ним	ним	PROPN
issue-62	155	18	методических	методических	PROPN
issue-62	155	19	решений	решений	PROPN
issue-62	155	20	,	,	PUNCT
issue-62	155	21	которые	которые	ADP
issue-62	155	22	были	были	NOUN
issue-62	155	23	бы	бы	X
issue-62	155	24	способны	способны	PROPN
issue-62	155	25	создать	создать	PROPN
issue-62	155	26	условия	условия	PROPN
issue-62	155	27	для	для	PROPN
issue-62	155	28	их	их	PROPN
issue-62	155	29	практической	практической	PROPN
issue-62	155	30	реализации	реализации	PROPN
issue-62	155	31	.	.	PUNCT
issue-62	156	1	на	на	PROPN
issue-62	156	2	жаль	жаль	PROPN
issue-62	156	3	,	,	PUNCT
issue-62	156	4	вопросы	вопросы	VERB
issue-62	156	5	практики	практики	ADJ
issue-62	156	6	использования	использования	PROPN
issue-62	156	7	налогового	налогового	ADJ
issue-62	156	8	аудита	аудита	PROPN
issue-62	156	9	еще	еще	PROPN
issue-62	156	10	недостаточно	недостаточно	PROPN
issue-62	156	11	изучены	изучены	PROPN
issue-62	156	12	.	.	PUNCT
issue-62	157	1	сегодня	сегодня	PROPN
issue-62	157	2	основные	основные	PROPN
issue-62	157	3	принципы	принципы	PROPN
issue-62	157	4	и	и	PROPN
issue-62	157	5	особенности	особенности	PROPN
issue-62	157	6	проведения	проведения	NOUN
issue-62	157	7	налогового	налогового	PROPN
issue-62	157	8	аудита	аудита	PROPN
issue-62	157	9	рассматриваются	рассматриваются	NOUN
issue-62	157	10	отечественными	отечественными	NOUN
issue-62	157	11	учеными	учеными	ADJ
issue-62	157	12	в	в	PROPN
issue-62	157	13	основном	основном	ADP
issue-62	157	14	в	в	PROPN
issue-62	157	15	теоретической	теоретической	VERB
issue-62	157	16	плоскости	плоскости	PROPN
issue-62	157	17	.	.	PUNCT
issue-62	158	1	несмотря	несмотря	PROPN
issue-62	158	2	на	на	PROPN
issue-62	159	1	существование	существование	PROPN
issue-62	159	2	методических	методических	NOUN
issue-62	159	3	рекомендаций	рекомендаций	VERB
issue-62	159	4	по	по	ADP
issue-62	159	5	проверке	проверке	ADJ
issue-62	159	6	того	того	ADJ
issue-62	159	7	или	или	NOUN
issue-62	159	8	иного	иного	ADJ
issue-62	159	9	вида	вида	PROPN
issue-62	159	10	налога	налога	PROPN
issue-62	159	11	,	,	PUNCT
issue-62	159	12	сбора	сбора	PROPN
issue-62	159	13	,	,	PUNCT
issue-62	159	14	другого	другого	PROPN
issue-62	159	15	обязательного	обязательного	PROPN
issue-62	159	16	платежа	платежа	PROPN
issue-62	159	17	,	,	PUNCT
issue-62	159	18	которые	которые	VERB
issue-62	159	19	разработаны	разработаны	PROPN
issue-62	159	20	налоговой	налоговой	NOUN
issue-62	159	21	службой	службой	NOUN
issue-62	159	22	,	,	PUNCT
issue-62	159	23	вопросы	вопросы	VERB
issue-62	159	24	формирования	формирования	ADJ
issue-62	159	25	доказательной	доказательной	PROPN
issue-62	159	26	базы	базы	VERB
issue-62	159	27	,	,	PUNCT
issue-62	159	28	порядок	порядок	NOUN
issue-62	159	29	использования	использования	NOUN
issue-62	159	30	конкретных	конкретных	VERB
issue-62	159	31	способов	способов	PROPN
issue-62	159	32	и	и	PROPN
issue-62	159	33	приемов	приемов	ADJ
issue-62	159	34	аудита	аудита	NOUN
issue-62	159	35	,	,	PUNCT
issue-62	159	36	источника	источника	NOUN
issue-62	159	37	информации	информации	NOUN
issue-62	159	38	и	и	PROPN
issue-62	159	39	т.д	т.д	PROPN
issue-62	159	40	.	.	PROPN
issue-62	159	41	остаются	остаются	PROPN
issue-62	159	42	вне	вне	PROPN
issue-62	159	43	поля	поля	VERB
issue-62	159	44	зрения	зрения	NOUN
issue-62	159	45	как	как	NOUN
issue-62	159	46	законодателей	законодателей	NOUN
issue-62	159	47	,	,	PUNCT
issue-62	159	48	так	так	NOUN
issue-62	159	49	и	и	PROPN
issue-62	159	50	ученых	ученых	NOUN
issue-62	159	51	.	.	PUNCT
issue-62	160	1	несмотря	несмотря	PROPN
issue-62	160	2	на	на	PROPN
issue-62	161	1	это	это	PROPN
issue-62	161	2	,	,	PUNCT
issue-62	161	3	сегодня	сегодня	PROPN
issue-62	161	4	именно	именно	PROPN
issue-62	161	5	налоговый	налоговый	PROPN
issue-62	161	6	аудит	аудит	PROPN
issue-62	161	7	тот	тот	AUX
issue-62	161	8	инструмент	инструмент	ADJ
issue-62	161	9	,	,	PUNCT
issue-62	161	10	который	который	ADJ
issue-62	161	11	позволяет	позволяет	ADJ
issue-62	161	12	максимально	максимально	ADV
issue-62	161	13	точно	точно	ADJ
issue-62	161	14	изучить	изучить	NOUN
issue-62	161	15	и	и	PROPN
issue-62	161	16	снизить	снизить	PROPN
issue-62	161	17	налоговые	налоговые	PROPN
issue-62	161	18	риски	риски	PROPN
issue-62	161	19	организации	организации	PROPN
issue-62	161	20	.	.	PUNCT
issue-62	162	1	другая	другая	ADJ
issue-62	162	2	проблема	проблема	ADJ
issue-62	162	3	налогового	налогового	ADJ
issue-62	162	4	аудита	аудита	NOUN
issue-62	162	5	состоит	состоит	NOUN
issue-62	162	6	в	в	PROPN
issue-62	162	7	том	том	VERB
issue-62	162	8	,	,	PUNCT
issue-62	162	9	что	что	PROPN
issue-62	162	10	на	на	PROPN
issue-62	162	11	законодательном	законодательном	PROPN
issue-62	162	12	уровне	уровне	NOUN
issue-62	162	13	понятие	понятие	VERB
issue-62	162	14	«	«	PUNCT
issue-62	162	15	налогового	налогового	ADJ
issue-62	162	16	аудита	аудита	NOUN
issue-62	162	17	»	»	PUNCT
issue-62	162	18	не	не	PROPN
issue-62	162	19	закреплено	закреплено	PROPN
issue-62	162	20	,	,	PUNCT
issue-62	162	21	соответственно	соответственно	PROPN
issue-62	162	22	отсутствует	отсутствует	PROPN
issue-62	162	23	законодательное	законодательное	PROPN
issue-62	162	24	определение	определение	PROPN
issue-62	162	25	,	,	PUNCT
issue-62	162	26	которое	которое	PROPN
issue-62	162	27	приводит	приводит	PROPN
issue-62	162	28	к	к	PROPN
issue-62	162	29	неоднозначному	неоднозначному	PROPN
issue-62	162	30	трактованию	трактованию	VERB
issue-62	162	31	его	его	PROPN
issue-62	162	32	понятия	понятия	NOUN
issue-62	162	33	.	.	PUNCT
issue-62	163	1	налоговый	налоговый	PROPN
issue-62	163	2	аудит	аудит	PROPN
issue-62	163	3	позволяет	позволяет	ADJ
issue-62	163	4	обеспечить	обеспечить	PROPN
issue-62	163	5	более	более	PROPN
issue-62	163	6	эффективное	эффективное	PROPN
issue-62	163	7	поступление	поступление	PROPN
issue-62	163	8	налогов	налогов	PROPN
issue-62	163	9	и	и	PROPN
issue-62	163	10	сборов	сборов	PROPN
issue-62	163	11	в	в	PROPN
issue-62	163	12	бюджет	бюджет	NOUN
issue-62	163	13	страны	страны	NOUN
issue-62	163	14	.	.	PUNCT
issue-62	164	1	хотя	хотя	PROPN
issue-62	164	2	на	на	PROPN
issue-62	164	3	сегодняшний	сегодняшний	PROPN
issue-62	164	4	день	день	PROPN
issue-62	164	5	и	и	PROPN
issue-62	164	6	повышается	повышается	ADJ
issue-62	164	7	эффективность	эффективность	ADJ
issue-62	164	8	механизма	механизма	NOUN
issue-62	164	9	проведения	проведения	NOUN
issue-62	164	10	отечественного	отечественного	NOUN
issue-62	164	11	налогового	налогового	ADJ
issue-62	164	12	аудита	аудита	NOUN
issue-62	164	13	,	,	PUNCT
issue-62	164	14	но	но	ADP
issue-62	164	15	рядом	рядом	PROPN
issue-62	164	16	с	с	PROPN
issue-62	164	17	этим	этим	NOUN
issue-62	164	18	существует	существует	ADJ
issue-62	164	19	ряд	ряд	NOUN
issue-62	164	20	проблем	проблем	ADV
issue-62	164	21	,	,	PUNCT
issue-62	164	22	которые	которые	PROPN
issue-62	164	23	необходимо	необходимо	PROPN
issue-62	164	24	решить	решить	PROPN
issue-62	164	25	с	с	PROPN
issue-62	164	26	целью	целью	PROPN
issue-62	164	27	обеспечения	обеспечения	ADJ
issue-62	164	28	более	более	NOUN
issue-62	164	29	рационального	рационального	VERB
issue-62	164	30	поступления	поступления	ADJ
issue-62	164	31	налогов	налогов	NOUN
issue-62	164	32	в	в	PROPN
issue-62	164	33	бюджет	бюджет	VERB
issue-62	164	34	соответственно	соответственно	PROPN
issue-62	164	35	к	к	PROPN
issue-62	164	36	современным	современным	ADJ
issue-62	164	37	условиям	условиям	PROPN
issue-62	164	38	социально	социально	NOUN
issue-62	164	39	-	-	PUNCT
issue-62	164	40	экономических	экономических	NOUN
issue-62	164	41	и	и	PROPN
issue-62	164	42	политических	политических	PROPN
issue-62	164	43	преобразований	преобразований	PROPN
issue-62	164	44	в	в	PROPN
issue-62	164	45	украине	украине	PROPN
issue-62	164	46	.	.	PUNCT
issue-62	165	1	для	для	PROPN
issue-62	165	2	дальнейшего	дальнейшего	PROPN
issue-62	165	3	усовершенствования	усовершенствования	PROPN
issue-62	165	4	налогового	налогового	ADJ
issue-62	165	5	аудита	аудита	PROPN
issue-62	165	6	необходимо	необходимо	PROPN
issue-62	165	7	использовать	использовать	VERB
issue-62	165	8	новые	новые	NOUN
issue-62	165	9	,	,	PUNCT
issue-62	165	10	прогрессивные	прогрессивные	NOUN
issue-62	165	11	методы	методы	NOUN
issue-62	165	12	влияния	влияния	PROPN
issue-62	165	13	на	на	PROPN
issue-62	165	14	плательщиков	плательщиков	PROPN
issue-62	165	15	,	,	PUNCT
issue-62	165	16	которые	которые	VERB
issue-62	165	17	способствуют	способствуют	NOUN
issue-62	165	18	максимальному	максимальному	PROPN
issue-62	165	19	ограничению	ограничению	ADP
issue-62	165	20	участия	участия	VERB
issue-62	165	21	плательщика	плательщика	PROPN
issue-62	165	22	в	в	PROPN
issue-62	165	23	налоговом	налоговом	PROPN
issue-62	165	24	процессе	процессе	PROPN
issue-62	165	25	и	и	PROPN
issue-62	165	26	в	в	PROPN
issue-62	165	27	уменьшении	уменьшении	PROPN
issue-62	165	28	его	его	PROPN
issue-62	165	29	потенциальной	потенциальной	PROPN
issue-62	165	30	возможности	возможности	PROPN
issue-62	165	31	минимизации	минимизации	PROPN
issue-62	165	32	налоговых	налоговых	PROPN
issue-62	165	33	обязательств	обязательств	PROPN
issue-62	165	34	.	.	PUNCT
issue-62	166	1	практическое	практическое	PROPN
issue-62	166	2	значение	значение	PROPN
issue-62	166	3	исследования	исследования	NOUN
issue-62	166	4	состоит	состоит	NOUN
issue-62	166	5	в	в	PROPN
issue-62	166	6	определении	определении	AUX
issue-62	166	7	рекомендаций	рекомендаций	PROPN
issue-62	166	8	для	для	PROPN
issue-62	166	9	усовершенствования	усовершенствования	PROPN
issue-62	166	10	методики	методики	ADJ
issue-62	166	11	отбора	отбора	PROPN
issue-62	166	12	плательщиков	плательщиков	PROPN
issue-62	166	13	налогов	налогов	PROPN
issue-62	166	14	для	для	PROPN
issue-62	166	15	проведения	проведения	PROPN
issue-62	166	16	налоговых	налоговых	PROPN
issue-62	166	17	проверок	проверок	PROPN
issue-62	166	18	.	.	PUNCT
issue-62	167	1	значение	значение	PROPN
issue-62	167	2	/	/	SYM
issue-62	167	3	оригинальность	оригинальность	NOUN
issue-62	167	4	.	.	PUNCT
issue-62	168	1	полученная	полученная	ADJ
issue-62	168	2	в	в	PROPN
issue-62	168	3	ходе	ходе	PROPN
issue-62	168	4	исследования	исследования	PROPN
issue-62	168	5	информация	информация	PROPN
issue-62	168	6	о	о	PROPN
issue-62	168	7	методике	методике	PROPN
issue-62	168	8	проведения	проведения	PROPN
issue-62	168	9	налогового	налогового	PROPN
issue-62	168	10	аудита	аудита	PROPN
issue-62	168	11	может	может	PROPN
issue-62	168	12	быть	быть	PROPN
issue-62	168	13	использована	использована	NOUN
issue-62	168	14	в	в	PROPN
issue-62	168	15	процессе	процессе	PROPN
issue-62	168	16	дальнейших	дальнейших	PROPN
issue-62	168	17	исследований	исследований	PROPN
issue-62	168	18	для	для	PROPN
issue-62	168	19	усовершенствования	усовершенствования	PROPN
issue-62	168	20	налогового	налогового	ADJ
issue-62	168	21	администрирования	администрирования	NOUN
issue-62	168	22	.	.	PUNCT