id	sid	tid	token	lemma	pos
issue-639	1	1	baltic	baltic	PROPN
issue-639	1	2	journal	journal	PROPN
issue-639	1	3	of	of	ADP
issue-639	1	4	economic	economic	ADJ
issue-639	1	5	studies	study	NOUN
issue-639	1	6	86	86	NUM
issue-639	1	7	vol	vol	NOUN
issue-639	1	8	.	.	PROPN
issue-639	2	1	5	5	NUM
issue-639	2	2	,	,	PUNCT
issue-639	2	3	no	no	INTJ
issue-639	2	4	.	.	NOUN
issue-639	2	5	2	2	NUM
issue-639	2	6	,	,	PUNCT
issue-639	2	7	2019	2019	NUM
issue-639	2	8	corresponding	correspond	VERB
issue-639	2	9	author	author	NOUN
issue-639	2	10	:	:	PUNCT
issue-639	2	11	1	1	NUM
issue-639	2	12	lviv	lviv	PROPN
issue-639	2	13	university	university	PROPN
issue-639	2	14	of	of	ADP
issue-639	2	15	trade	trade	NOUN
issue-639	2	16	and	and	CCONJ
issue-639	2	17	economics	economic	NOUN
issue-639	2	18	,	,	PUNCT
issue-639	2	19	ukraine	ukraine	NOUN
issue-639	2	20	.	.	PUNCT
issue-639	3	1	e	e	X
issue-639	3	2	-	-	NOUN
issue-639	3	3	mail	mail	NOUN
issue-639	3	4	:	:	PUNCT
issue-639	3	5	valentynakutsyk@gmail.com	valentynakutsyk@gmail.com	PROPN
issue-639	3	6	2	2	NUM
issue-639	3	7	lviv	lviv	PROPN
issue-639	3	8	polytechnic	polytechnic	ADJ
issue-639	3	9	national	national	ADJ
issue-639	3	10	university	university	PROPN
issue-639	3	11	,	,	PUNCT
issue-639	3	12	ukraine	ukraine	NOUN
issue-639	3	13	.	.	PUNCT
issue-639	4	1	e	e	X
issue-639	4	2	-	-	NOUN
issue-639	4	3	mail	mail	NOUN
issue-639	4	4	:	:	PUNCT
issue-639	4	5	leonidostapenko89@gmail.com	leonidostapenko89@gmail.com	X
issue-639	4	6	3	3	NUM
issue-639	4	7	national	national	PROPN
issue-639	4	8	university	university	PROPN
issue-639	4	9	of	of	ADP
issue-639	4	10	state	state	NOUN
issue-639	4	11	fiscal	fiscal	ADJ
issue-639	4	12	service	service	NOUN
issue-639	4	13	of	of	ADP
issue-639	4	14	ukraine	ukraine	NOUN
issue-639	4	15	,	,	PUNCT
issue-639	4	16	ukraine	ukraine	NOUN
issue-639	4	17	.	.	PUNCT
issue-639	5	1	e	e	X
issue-639	5	2	-	-	NOUN
issue-639	5	3	mail	mail	NOUN
issue-639	5	4	:	:	PUNCT
issue-639	5	5	pudrik.nusta@ukr.net	pudrik.nusta@ukr.net	PROPN
issue-639	5	6	doi	doi	PROPN
issue-639	5	7	:	:	PUNCT
issue-639	5	8	https://doi.org/10.30525/2256-0742/2019-5-2-86-89	https://doi.org/10.30525/2256-0742/2019-5-2-86-89	PROPN
issue-639	5	9	development	development	NOUN
issue-639	5	10	of	of	ADP
issue-639	5	11	procedures	procedure	NOUN
issue-639	5	12	for	for	ADP
issue-639	5	13	ensuring	ensure	VERB
issue-639	5	14	the	the	DET
issue-639	5	15	repayment	repayment	NOUN
issue-639	5	16	of	of	ADP
issue-639	5	17	tax	tax	NOUN
issue-639	5	18	debt	debt	NOUN
issue-639	5	19	as	as	ADP
issue-639	5	20	a	a	DET
issue-639	5	21	guarantee	guarantee	NOUN
issue-639	5	22	of	of	ADP
issue-639	5	23	the	the	DET
issue-639	5	24	formation	formation	NOUN
issue-639	5	25	of	of	ADP
issue-639	5	26	an	an	DET
issue-639	5	27	investment	investment	NOUN
issue-639	5	28	climate	climate	NOUN
issue-639	5	29	valentyna	valentyna	NOUN
issue-639	5	30	kutsyk1	kutsyk1	PROPN
issue-639	5	31	,	,	PUNCT
issue-639	5	32	leonid	leonid	PROPN
issue-639	5	33	ostapenko2	ostapenko2	PROPN
issue-639	5	34	,	,	PUNCT
issue-639	5	35	denys	denys	PROPN
issue-639	5	36	pudryk3	pudryk3	PROPN
issue-639	5	37	abstract	abstract	PROPN
issue-639	5	38	.	.	PUNCT
issue-639	6	1	the	the	DET
issue-639	6	2	right	right	NOUN
issue-639	6	3	of	of	ADP
issue-639	6	4	a	a	DET
issue-639	6	5	person	person	NOUN
issue-639	6	6	to	to	PART
issue-639	6	7	engage	engage	VERB
issue-639	6	8	in	in	ADP
issue-639	6	9	economic	economic	ADJ
issue-639	6	10	activity	activity	NOUN
issue-639	6	11	on	on	ADP
issue-639	6	12	the	the	DET
issue-639	6	13	principles	principle	NOUN
issue-639	6	14	of	of	ADP
issue-639	6	15	free	free	ADJ
issue-639	6	16	competition	competition	NOUN
issue-639	6	17	,	,	PUNCT
issue-639	6	18	in	in	ADP
issue-639	6	19	accordance	accordance	NOUN
issue-639	6	20	with	with	ADP
issue-639	6	21	legal	legal	ADJ
issue-639	6	22	requirements	requirement	NOUN
issue-639	6	23	,	,	PUNCT
issue-639	6	24	is	be	AUX
issue-639	6	25	a	a	DET
issue-639	6	26	guarantee	guarantee	NOUN
issue-639	6	27	of	of	ADP
issue-639	6	28	the	the	DET
issue-639	6	29	prosperity	prosperity	NOUN
issue-639	6	30	of	of	ADP
issue-639	6	31	a	a	DET
issue-639	6	32	socially	socially	ADV
issue-639	6	33	oriented	orient	VERB
issue-639	6	34	country	country	NOUN
issue-639	6	35	.	.	PUNCT
issue-639	7	1	since	since	SCONJ
issue-639	7	2	basic	basic	ADJ
issue-639	7	3	taxes	taxis	NOUN
issue-639	7	4	and	and	CCONJ
issue-639	7	5	payments	payment	NOUN
issue-639	7	6	,	,	PUNCT
issue-639	7	7	which	which	PRON
issue-639	7	8	are	be	AUX
issue-639	7	9	used	use	VERB
issue-639	7	10	to	to	PART
issue-639	7	11	set	set	VERB
issue-639	7	12	budgets	budget	NOUN
issue-639	7	13	of	of	ADP
issue-639	7	14	different	different	ADJ
issue-639	7	15	levels	level	NOUN
issue-639	7	16	,	,	PUNCT
issue-639	7	17	are	be	AUX
issue-639	7	18	collected	collect	VERB
issue-639	7	19	from	from	ADP
issue-639	7	20	the	the	DET
issue-639	7	21	results	result	NOUN
issue-639	7	22	of	of	ADP
issue-639	7	23	such	such	ADJ
issue-639	7	24	economic	economic	ADJ
issue-639	7	25	activity	activity	NOUN
issue-639	7	26	.	.	PUNCT
issue-639	8	1	in	in	ADP
issue-639	8	2	order	order	NOUN
issue-639	8	3	to	to	PART
issue-639	8	4	provide	provide	VERB
issue-639	8	5	for	for	ADP
issue-639	8	6	the	the	DET
issue-639	8	7	systematic	systematic	ADJ
issue-639	8	8	performance	performance	NOUN
issue-639	8	9	of	of	ADP
issue-639	8	10	this	this	DET
issue-639	8	11	constitutional	constitutional	ADJ
issue-639	8	12	obligation	obligation	NOUN
issue-639	8	13	by	by	ADP
issue-639	8	14	taxpayers	taxpayer	NOUN
issue-639	8	15	,	,	PUNCT
issue-639	8	16	control	control	NOUN
issue-639	8	17	in	in	ADP
issue-639	8	18	the	the	DET
issue-639	8	19	sphere	sphere	NOUN
issue-639	8	20	of	of	ADP
issue-639	8	21	taxation	taxation	NOUN
issue-639	8	22	,	,	PUNCT
issue-639	8	23	customs	customs	PROPN
issue-639	8	24	sphere	sphere	ADV
issue-639	8	25	,	,	PUNCT
issue-639	8	26	the	the	DET
issue-639	8	27	corresponding	correspond	VERB
issue-639	8	28	state	state	NOUN
issue-639	8	29	supervisory	supervisory	ADJ
issue-639	8	30	bodies	body	NOUN
issue-639	8	31	function	function	VERB
issue-639	8	32	.	.	PUNCT
issue-639	9	1	the	the	DET
issue-639	9	2	activity	activity	NOUN
issue-639	9	3	of	of	ADP
issue-639	9	4	these	these	DET
issue-639	9	5	authorities	authority	NOUN
issue-639	9	6	in	in	ADP
issue-639	9	7	the	the	DET
issue-639	9	8	majority	majority	NOUN
issue-639	9	9	of	of	ADP
issue-639	9	10	countries	country	NOUN
issue-639	9	11	is	be	AUX
issue-639	9	12	stated	state	VERB
issue-639	9	13	as	as	ADP
issue-639	9	14	such	such	ADJ
issue-639	9	15	that	that	PRON
issue-639	9	16	is	be	AUX
issue-639	9	17	aimed	aim	VERB
issue-639	9	18	first	first	ADV
issue-639	9	19	of	of	ADP
issue-639	9	20	all	all	PRON
issue-639	9	21	at	at	ADP
issue-639	9	22	the	the	DET
issue-639	9	23	provision	provision	NOUN
issue-639	9	24	of	of	ADP
issue-639	9	25	services	service	NOUN
issue-639	9	26	to	to	ADP
issue-639	9	27	subjects	subject	NOUN
issue-639	9	28	of	of	ADP
issue-639	9	29	taxation	taxation	NOUN
issue-639	9	30	and	and	CCONJ
issue-639	9	31	implementation	implementation	NOUN
issue-639	9	32	of	of	ADP
issue-639	9	33	control	control	NOUN
issue-639	9	34	measures	measure	NOUN
issue-639	9	35	on	on	ADP
issue-639	9	36	the	the	DET
issue-639	9	37	basis	basis	NOUN
issue-639	9	38	of	of	ADP
issue-639	9	39	risk	risk	NOUN
issue-639	9	40	-	-	PUNCT
issue-639	9	41	oriented	orient	VERB
issue-639	9	42	approach	approach	NOUN
issue-639	9	43	,	,	PUNCT
issue-639	9	44	and	and	CCONJ
issue-639	9	45	in	in	ADP
issue-639	9	46	the	the	DET
issue-639	9	47	case	case	NOUN
issue-639	9	48	of	of	ADP
issue-639	9	49	detection	detection	NOUN
issue-639	9	50	of	of	ADP
issue-639	9	51	violations	violation	NOUN
issue-639	9	52	–	–	PUNCT
issue-639	9	53	the	the	DET
issue-639	9	54	application	application	NOUN
issue-639	9	55	of	of	ADP
issue-639	9	56	tools	tool	NOUN
issue-639	9	57	directed	direct	VERB
issue-639	9	58	to	to	ADP
issue-639	9	59	their	their	PRON
issue-639	9	60	termination	termination	NOUN
issue-639	9	61	and	and	CCONJ
issue-639	9	62	ensuring	ensure	VERB
issue-639	9	63	maximum	maximum	ADJ
issue-639	9	64	prevention	prevention	NOUN
issue-639	9	65	of	of	ADP
issue-639	9	66	the	the	DET
issue-639	9	67	negative	negative	ADJ
issue-639	9	68	consequences	consequence	NOUN
issue-639	9	69	of	of	ADP
issue-639	9	70	such	such	ADJ
issue-639	9	71	violations	violation	NOUN
issue-639	9	72	.	.	PUNCT
issue-639	10	1	it	it	PRON
issue-639	10	2	is	be	AUX
issue-639	10	3	hardly	hardly	ADV
issue-639	10	4	possible	possible	ADJ
issue-639	10	5	to	to	PART
issue-639	10	6	deny	deny	VERB
issue-639	10	7	the	the	DET
issue-639	10	8	importance	importance	NOUN
issue-639	10	9	of	of	ADP
issue-639	10	10	the	the	DET
issue-639	10	11	formation	formation	NOUN
issue-639	10	12	of	of	ADP
issue-639	10	13	adequate	adequate	ADJ
issue-639	10	14	tools	tool	NOUN
issue-639	10	15	for	for	ADP
issue-639	10	16	the	the	DET
issue-639	10	17	control	control	NOUN
issue-639	10	18	entities	entity	NOUN
issue-639	10	19	in	in	ADP
issue-639	10	20	this	this	DET
issue-639	10	21	area	area	NOUN
issue-639	10	22	.	.	PUNCT
issue-639	11	1	this	this	PRON
issue-639	11	2	being	be	AUX
issue-639	11	3	said	say	VERB
issue-639	11	4	,	,	PUNCT
issue-639	11	5	the	the	DET
issue-639	11	6	quality	quality	NOUN
issue-639	11	7	of	of	ADP
issue-639	11	8	such	such	ADJ
issue-639	11	9	tools	tool	NOUN
issue-639	11	10	is	be	AUX
issue-639	11	11	characterized	characterize	VERB
issue-639	11	12	,	,	PUNCT
issue-639	11	13	on	on	ADP
issue-639	11	14	the	the	DET
issue-639	11	15	one	one	NUM
issue-639	11	16	hand	hand	NOUN
issue-639	11	17	,	,	PUNCT
issue-639	11	18	by	by	ADP
issue-639	11	19	indicators	indicator	NOUN
issue-639	11	20	of	of	ADP
issue-639	11	21	the	the	DET
issue-639	11	22	provision	provision	NOUN
issue-639	11	23	of	of	ADP
issue-639	11	24	expected	expect	VERB
issue-639	11	25	budget	budget	NOUN
issue-639	11	26	revenues	revenue	NOUN
issue-639	11	27	,	,	PUNCT
issue-639	11	28	which	which	PRON
issue-639	11	29	will	will	AUX
issue-639	11	30	allow	allow	VERB
issue-639	11	31	implementing	implement	VERB
issue-639	11	32	approved	approve	VERB
issue-639	11	33	government	government	NOUN
issue-639	11	34	programs	program	NOUN
issue-639	11	35	for	for	ADP
issue-639	11	36	social	social	ADJ
issue-639	11	37	protection	protection	NOUN
issue-639	11	38	of	of	ADP
issue-639	11	39	the	the	DET
issue-639	11	40	population	population	NOUN
issue-639	11	41	,	,	PUNCT
issue-639	11	42	on	on	ADP
issue-639	11	43	the	the	DET
issue-639	11	44	other	other	ADJ
issue-639	11	45	–	–	PUNCT
issue-639	11	46	by	by	ADP
issue-639	11	47	the	the	DET
issue-639	11	48	maximum	maximum	ADJ
issue-639	11	49	focus	focus	NOUN
issue-639	11	50	on	on	ADP
issue-639	11	51	preserving	preserve	VERB
issue-639	11	52	the	the	DET
issue-639	11	53	possibility	possibility	NOUN
issue-639	11	54	of	of	ADP
issue-639	11	55	continuing	continue	VERB
issue-639	11	56	economic	economic	ADJ
issue-639	11	57	activity	activity	NOUN
issue-639	11	58	by	by	ADP
issue-639	11	59	subjects	subject	NOUN
issue-639	11	60	of	of	ADP
issue-639	11	61	taxation	taxation	NOUN
issue-639	11	62	.	.	PUNCT
issue-639	12	1	according	accord	VERB
issue-639	12	2	to	to	ADP
issue-639	12	3	data	datum	NOUN
issue-639	12	4	of	of	ADP
issue-639	12	5	the	the	DET
issue-639	12	6	world	world	NOUN
issue-639	12	7	bank	bank	PROPN
issue-639	12	8	that	that	PRON
issue-639	12	9	estimates	estimate	VERB
issue-639	12	10	the	the	DET
issue-639	12	11	ease	ease	NOUN
issue-639	12	12	of	of	ADP
issue-639	12	13	doing	do	VERB
issue-639	12	14	business	business	NOUN
issue-639	12	15	in	in	ADP
issue-639	12	16	190	190	NUM
issue-639	12	17	countries	country	NOUN
issue-639	12	18	of	of	ADP
issue-639	12	19	the	the	DET
issue-639	12	20	world	world	NOUN
issue-639	12	21	in	in	ADP
issue-639	12	22	the	the	DET
issue-639	12	23	framework	framework	NOUN
issue-639	12	24	of	of	ADP
issue-639	12	25	the	the	DET
issue-639	12	26	annual	annual	ADJ
issue-639	12	27	survey	survey	NOUN
issue-639	12	28	,	,	PUNCT
issue-639	12	29	ukraine	ukraine	PROPN
issue-639	12	30	holds	hold	VERB
issue-639	12	31	71st	71st	ADJ
issue-639	12	32	position	position	NOUN
issue-639	12	33	by	by	ADP
issue-639	12	34	10	10	NUM
issue-639	12	35	indicators	indicator	NOUN
issue-639	12	36	(	(	PUNCT
issue-639	12	37	including	include	VERB
issue-639	12	38	tax	tax	NOUN
issue-639	12	39	administration	administration	NOUN
issue-639	12	40	)	)	PUNCT
issue-639	12	41	.	.	PUNCT
issue-639	13	1	in	in	ADP
issue-639	13	2	order	order	NOUN
issue-639	13	3	to	to	PART
issue-639	13	4	improve	improve	VERB
issue-639	13	5	mechanisms	mechanism	NOUN
issue-639	13	6	of	of	ADP
issue-639	13	7	tax	tax	NOUN
issue-639	13	8	administration	administration	NOUN
issue-639	13	9	,	,	PUNCT
issue-639	13	10	especially	especially	ADV
issue-639	13	11	supervisory	supervisory	ADJ
issue-639	13	12	bodies	body	NOUN
issue-639	13	13	’	'	PUNCT
issue-639	13	14	tools	tool	NOUN
issue-639	13	15	for	for	ADP
issue-639	13	16	ensuring	ensure	VERB
issue-639	13	17	the	the	DET
issue-639	13	18	repayment	repayment	NOUN
issue-639	13	19	of	of	ADP
issue-639	13	20	tax	tax	NOUN
issue-639	13	21	debt	debt	NOUN
issue-639	13	22	,	,	PUNCT
issue-639	13	23	it	it	PRON
issue-639	13	24	is	be	AUX
issue-639	13	25	unconditional	unconditional	ADJ
issue-639	13	26	to	to	PART
issue-639	13	27	study	study	VERB
issue-639	13	28	and	and	CCONJ
issue-639	13	29	search	search	VERB
issue-639	13	30	for	for	ADP
issue-639	13	31	ways	way	NOUN
issue-639	13	32	of	of	ADP
issue-639	13	33	perceiving	perceive	VERB
issue-639	13	34	and	and	CCONJ
issue-639	13	35	introducing	introduce	VERB
issue-639	13	36	the	the	DET
issue-639	13	37	positive	positive	ADJ
issue-639	13	38	experience	experience	NOUN
issue-639	13	39	of	of	ADP
issue-639	13	40	these	these	DET
issue-639	13	41	countries	country	NOUN
issue-639	13	42	.	.	PUNCT
issue-639	14	1	methodology	methodology	NOUN
issue-639	14	2	.	.	PUNCT
issue-639	15	1	the	the	DET
issue-639	15	2	achievement	achievement	NOUN
issue-639	15	3	of	of	ADP
issue-639	15	4	the	the	DET
issue-639	15	5	formulated	formulated	ADJ
issue-639	15	6	purpose	purpose	NOUN
issue-639	15	7	is	be	AUX
issue-639	15	8	ensured	ensure	VERB
issue-639	15	9	by	by	ADP
issue-639	15	10	the	the	DET
issue-639	15	11	use	use	NOUN
issue-639	15	12	of	of	ADP
issue-639	15	13	the	the	DET
issue-639	15	14	cognitive	cognitive	ADJ
issue-639	15	15	potential	potential	NOUN
issue-639	15	16	of	of	ADP
issue-639	15	17	the	the	DET
issue-639	15	18	system	system	NOUN
issue-639	15	19	of	of	ADP
issue-639	15	20	philosophical	philosophical	ADJ
issue-639	15	21	,	,	PUNCT
issue-639	15	22	general	general	ADJ
issue-639	15	23	scientific	scientific	ADJ
issue-639	15	24	and	and	CCONJ
issue-639	15	25	special	special	ADJ
issue-639	15	26	methods	method	NOUN
issue-639	15	27	.	.	PUNCT
issue-639	16	1	given	give	VERB
issue-639	16	2	the	the	DET
issue-639	16	3	aspiration	aspiration	NOUN
issue-639	16	4	for	for	ADP
issue-639	16	5	developing	develop	VERB
issue-639	16	6	security	security	NOUN
issue-639	16	7	measures	measure	NOUN
issue-639	16	8	for	for	ADP
issue-639	16	9	the	the	DET
issue-639	16	10	repayment	repayment	NOUN
issue-639	16	11	of	of	ADP
issue-639	16	12	tax	tax	NOUN
issue-639	16	13	debt	debt	NOUN
issue-639	16	14	,	,	PUNCT
issue-639	16	15	which	which	PRON
issue-639	16	16	are	be	AUX
issue-639	16	17	generally	generally	ADV
issue-639	16	18	accepted	accept	VERB
issue-639	16	19	and	and	CCONJ
issue-639	16	20	effective	effective	ADJ
issue-639	16	21	in	in	ADP
issue-639	16	22	terms	term	NOUN
issue-639	16	23	of	of	ADP
issue-639	16	24	a	a	DET
issue-639	16	25	specific	specific	ADJ
issue-639	16	26	legal	legal	ADJ
issue-639	16	27	system	system	NOUN
issue-639	16	28	,	,	PUNCT
issue-639	16	29	comparative	comparative	ADJ
issue-639	16	30	-	-	PUNCT
issue-639	16	31	legal	legal	ADJ
issue-639	16	32	method	method	NOUN
issue-639	16	33	has	have	AUX
issue-639	16	34	become	become	VERB
issue-639	16	35	the	the	DET
issue-639	16	36	main	main	ADJ
issue-639	16	37	one	one	NUM
issue-639	16	38	as	as	SCONJ
issue-639	16	39	it	it	PRON
issue-639	16	40	allowed	allow	VERB
issue-639	16	41	determining	determine	VERB
issue-639	16	42	development	development	NOUN
issue-639	16	43	directions	direction	NOUN
issue-639	16	44	of	of	ADP
issue-639	16	45	these	these	DET
issue-639	16	46	measures	measure	NOUN
issue-639	16	47	taking	take	VERB
issue-639	16	48	into	into	ADP
issue-639	16	49	account	account	NOUN
issue-639	16	50	the	the	DET
issue-639	16	51	experience	experience	NOUN
issue-639	16	52	of	of	ADP
issue-639	16	53	countries	country	NOUN
issue-639	16	54	with	with	ADP
issue-639	16	55	rather	rather	ADV
issue-639	16	56	stable	stable	ADJ
issue-639	16	57	indicators	indicator	NOUN
issue-639	16	58	of	of	ADP
issue-639	16	59	the	the	DET
issue-639	16	60	economy	economy	NOUN
issue-639	16	61	.	.	PUNCT
issue-639	17	1	methods	method	NOUN
issue-639	17	2	of	of	ADP
issue-639	17	3	grammatical	grammatical	ADJ
issue-639	17	4	review	review	NOUN
issue-639	17	5	and	and	CCONJ
issue-639	17	6	interpretation	interpretation	NOUN
issue-639	17	7	of	of	ADP
issue-639	17	8	legal	legal	ADJ
issue-639	17	9	rules	rule	NOUN
issue-639	17	10	have	have	AUX
issue-639	17	11	contributed	contribute	VERB
issue-639	17	12	to	to	ADP
issue-639	17	13	identifying	identify	VERB
issue-639	17	14	gaps	gap	NOUN
issue-639	17	15	and	and	CCONJ
issue-639	17	16	other	other	ADJ
issue-639	17	17	shortcomings	shortcoming	NOUN
issue-639	17	18	in	in	ADP
issue-639	17	19	legislation	legislation	NOUN
issue-639	17	20	that	that	PRON
issue-639	17	21	regulates	regulate	VERB
issue-639	17	22	the	the	DET
issue-639	17	23	repayment	repayment	NOUN
issue-639	17	24	of	of	ADP
issue-639	17	25	taxpayers	taxpayer	NOUN
issue-639	17	26	’	’	PART
issue-639	17	27	debts	debt	NOUN
issue-639	17	28	and	and	CCONJ
issue-639	17	29	developing	develop	VERB
issue-639	17	30	proposals	proposal	NOUN
issue-639	17	31	to	to	PART
issue-639	17	32	improve	improve	VERB
issue-639	17	33	them	they	PRON
issue-639	17	34	.	.	PUNCT
issue-639	18	1	practical	practical	ADJ
issue-639	18	2	implications	implication	NOUN
issue-639	18	3	.	.	PUNCT
issue-639	19	1	the	the	DET
issue-639	19	2	practice	practice	NOUN
issue-639	19	3	of	of	ADP
issue-639	19	4	supervisory	supervisory	ADJ
issue-639	19	5	bodies	body	NOUN
issue-639	19	6	’	'	PUNCT
issue-639	19	7	activity	activity	NOUN
issue-639	19	8	can	can	AUX
issue-639	19	9	be	be	AUX
issue-639	19	10	effective	effective	ADJ
issue-639	19	11	provided	provide	VERB
issue-639	19	12	that	that	SCONJ
issue-639	19	13	tools	tool	NOUN
issue-639	19	14	are	be	AUX
issue-639	19	15	clearly	clearly	ADV
issue-639	19	16	defined	define	VERB
issue-639	19	17	in	in	ADP
issue-639	19	18	laws	law	NOUN
issue-639	19	19	and	and	CCONJ
issue-639	19	20	regulations	regulation	NOUN
issue-639	19	21	and	and	CCONJ
issue-639	19	22	are	be	AUX
issue-639	19	23	understandable	understandable	ADJ
issue-639	19	24	(	(	PUNCT
issue-639	19	25	both	both	CCONJ
issue-639	19	26	in	in	ADP
issue-639	19	27	terms	term	NOUN
issue-639	19	28	of	of	ADP
issue-639	19	29	content	content	NOUN
issue-639	19	30	and	and	CCONJ
issue-639	19	31	procedure	procedure	NOUN
issue-639	19	32	)	)	PUNCT
issue-639	19	33	to	to	ADP
issue-639	19	34	all	all	DET
issue-639	19	35	participants	participant	NOUN
issue-639	19	36	in	in	ADP
issue-639	19	37	the	the	DET
issue-639	19	38	legal	legal	ADJ
issue-639	19	39	relationship	relationship	NOUN
issue-639	19	40	on	on	ADP
issue-639	19	41	ensuring	ensure	VERB
issue-639	19	42	the	the	DET
issue-639	19	43	repayment	repayment	NOUN
issue-639	19	44	of	of	ADP
issue-639	19	45	tax	tax	NOUN
issue-639	19	46	debt	debt	NOUN
issue-639	19	47	.	.	PUNCT
issue-639	20	1	taking	take	VERB
issue-639	20	2	into	into	ADP
issue-639	20	3	account	account	NOUN
issue-639	20	4	new	new	ADJ
issue-639	20	5	laws	law	NOUN
issue-639	20	6	of	of	ADP
issue-639	20	7	social	social	ADJ
issue-639	20	8	and	and	CCONJ
issue-639	20	9	economic	economic	ADJ
issue-639	20	10	realities	reality	NOUN
issue-639	20	11	that	that	PRON
issue-639	20	12	are	be	AUX
issue-639	20	13	changing	change	VERB
issue-639	20	14	rapidly	rapidly	ADV
issue-639	20	15	under	under	ADP
issue-639	20	16	the	the	DET
issue-639	20	17	accelerating	accelerate	VERB
issue-639	20	18	development	development	NOUN
issue-639	20	19	of	of	ADP
issue-639	20	20	information	information	NOUN
issue-639	20	21	technologies	technology	NOUN
issue-639	20	22	,	,	PUNCT
issue-639	20	23	not	not	PART
issue-639	20	24	only	only	ADV
issue-639	20	25	ukraine	ukraine	NOUN
issue-639	20	26	but	but	CCONJ
issue-639	20	27	also	also	ADV
issue-639	20	28	other	other	ADJ
issue-639	20	29	countries	country	NOUN
issue-639	20	30	need	need	VERB
issue-639	20	31	to	to	PART
issue-639	20	32	improve	improve	VERB
issue-639	20	33	the	the	DET
issue-639	20	34	specified	specified	ADJ
issue-639	20	35	area	area	NOUN
issue-639	20	36	of	of	ADP
issue-639	20	37	activity	activity	NOUN
issue-639	20	38	of	of	ADP
issue-639	20	39	the	the	DET
issue-639	20	40	supervisory	supervisory	ADJ
issue-639	20	41	bodies	body	NOUN
issue-639	20	42	.	.	PUNCT
issue-639	21	1	key	key	ADJ
issue-639	21	2	words	word	NOUN
issue-639	21	3	:	:	PUNCT
issue-639	21	4	supervisory	supervisory	ADJ
issue-639	21	5	bodies	body	NOUN
issue-639	21	6	in	in	ADP
issue-639	21	7	the	the	DET
issue-639	21	8	economy	economy	NOUN
issue-639	21	9	,	,	PUNCT
issue-639	21	10	tax	tax	NOUN
issue-639	21	11	administration	administration	NOUN
issue-639	21	12	,	,	PUNCT
issue-639	21	13	effectiveness	effectiveness	NOUN
issue-639	21	14	of	of	ADP
issue-639	21	15	tax	tax	NOUN
issue-639	21	16	debt	debt	NOUN
issue-639	21	17	repayment	repayment	NOUN
issue-639	21	18	procedures	procedure	NOUN
issue-639	21	19	,	,	PUNCT
issue-639	21	20	tax	tax	NOUN
issue-639	21	21	lien	lien	NOUN
issue-639	21	22	,	,	PUNCT
issue-639	21	23	quality	quality	NOUN
issue-639	21	24	of	of	ADP
issue-639	21	25	services	service	NOUN
issue-639	21	26	for	for	ADP
issue-639	21	27	taxpayers	taxpayer	NOUN
issue-639	21	28	.	.	PUNCT
issue-639	22	1	jel	jel	PROPN
issue-639	22	2	classification	classification	PROPN
issue-639	22	3	:	:	PUNCT
issue-639	22	4	h21	h21	PROPN
issue-639	22	5	,	,	PUNCT
issue-639	22	6	h24	h24	PROPN
issue-639	22	7	,	,	PUNCT
issue-639	22	8	h71	h71	PROPN
issue-639	22	9	,	,	PUNCT
issue-639	22	10	k34	k34	PROPN
issue-639	22	11	baltic	baltic	PROPN
issue-639	22	12	journal	journal	PROPN
issue-639	22	13	of	of	ADP
issue-639	22	14	economic	economic	ADJ
issue-639	22	15	studies	study	NOUN
issue-639	22	16	87	87	NUM
issue-639	22	17	vol	vol	NOUN
issue-639	22	18	.	.	PROPN
issue-639	23	1	5	5	NUM
issue-639	23	2	,	,	PUNCT
issue-639	23	3	no	no	INTJ
issue-639	23	4	.	.	NOUN
issue-639	23	5	2	2	NUM
issue-639	23	6	,	,	PUNCT
issue-639	23	7	2019	2019	NUM
issue-639	23	8	1	1	NUM
issue-639	23	9	.	.	PUNCT
issue-639	24	1	introduction	introduction	NOUN
issue-639	24	2	the	the	DET
issue-639	24	3	prosperity	prosperity	NOUN
issue-639	24	4	and	and	CCONJ
issue-639	24	5	proper	proper	ADJ
issue-639	24	6	level	level	NOUN
issue-639	24	7	of	of	ADP
issue-639	24	8	social	social	ADJ
issue-639	24	9	protection	protection	NOUN
issue-639	24	10	of	of	ADP
issue-639	24	11	the	the	DET
issue-639	24	12	population	population	NOUN
issue-639	24	13	in	in	ADP
issue-639	24	14	most	most	ADJ
issue-639	24	15	european	european	ADJ
issue-639	24	16	countries	country	NOUN
issue-639	24	17	are	be	AUX
issue-639	24	18	connected	connect	VERB
issue-639	24	19	with	with	ADP
issue-639	24	20	the	the	DET
issue-639	24	21	systematic	systematic	ADJ
issue-639	24	22	,	,	PUNCT
issue-639	24	23	continuous	continuous	ADJ
issue-639	24	24	,	,	PUNCT
issue-639	24	25	and	and	CCONJ
issue-639	24	26	responding	respond	VERB
issue-639	24	27	to	to	ADP
issue-639	24	28	the	the	DET
issue-639	24	29	anticipated	anticipate	VERB
issue-639	24	30	forecasts	forecast	NOUN
issue-639	24	31	filling	filling	NOUN
issue-639	24	32	of	of	ADP
issue-639	24	33	budgets	budget	NOUN
issue-639	24	34	of	of	ADP
issue-639	24	35	different	different	ADJ
issue-639	24	36	levels	level	NOUN
issue-639	24	37	,	,	PUNCT
issue-639	24	38	achieved	achieve	VERB
issue-639	24	39	through	through	ADP
issue-639	24	40	a	a	DET
issue-639	24	41	timely	timely	ADJ
issue-639	24	42	performance	performance	NOUN
issue-639	24	43	by	by	ADP
issue-639	24	44	taxpayers	taxpayer	NOUN
issue-639	24	45	of	of	ADP
issue-639	24	46	their	their	PRON
issue-639	24	47	constitutional	constitutional	ADJ
issue-639	24	48	obligation	obligation	NOUN
issue-639	24	49	to	to	PART
issue-639	24	50	pay	pay	VERB
issue-639	24	51	taxes	taxis	NOUN
issue-639	24	52	,	,	PUNCT
issue-639	24	53	levies	levy	NOUN
issue-639	24	54	,	,	PUNCT
issue-639	24	55	and	and	CCONJ
issue-639	24	56	other	other	ADJ
issue-639	24	57	obligatory	obligatory	ADJ
issue-639	24	58	charges	charge	NOUN
issue-639	24	59	.	.	PUNCT
issue-639	25	1	in	in	ADP
issue-639	25	2	states	state	NOUN
issue-639	25	3	with	with	ADP
issue-639	25	4	a	a	DET
issue-639	25	5	high	high	ADJ
issue-639	25	6	standard	standard	NOUN
issue-639	25	7	of	of	ADP
issue-639	25	8	living	living	NOUN
issue-639	25	9	,	,	PUNCT
issue-639	25	10	a	a	DET
issue-639	25	11	highly	highly	ADV
issue-639	25	12	developed	develop	VERB
issue-639	25	13	economy	economy	NOUN
issue-639	25	14	,	,	PUNCT
issue-639	25	15	and	and	CCONJ
issue-639	25	16	a	a	DET
issue-639	25	17	low	low	ADJ
issue-639	25	18	corruption	corruption	NOUN
issue-639	25	19	perceptions	perception	NOUN
issue-639	25	20	index	index	NOUN
issue-639	25	21	,	,	PUNCT
issue-639	25	22	there	there	PRON
issue-639	25	23	is	be	VERB
issue-639	25	24	also	also	ADV
issue-639	25	25	a	a	DET
issue-639	25	26	high	high	ADJ
issue-639	25	27	level	level	NOUN
issue-639	25	28	of	of	ADP
issue-639	25	29	timely	timely	ADJ
issue-639	25	30	voluntary	voluntary	ADJ
issue-639	25	31	payment	payment	NOUN
issue-639	25	32	of	of	ADP
issue-639	25	33	tax	tax	NOUN
issue-639	25	34	liabilities	liability	NOUN
issue-639	25	35	,	,	PUNCT
issue-639	25	36	either	either	CCONJ
issue-639	25	37	independently	independently	ADV
issue-639	25	38	determined	determine	VERB
issue-639	25	39	or	or	CCONJ
issue-639	25	40	accounted	account	VERB
issue-639	25	41	by	by	ADP
issue-639	25	42	the	the	DET
issue-639	25	43	controlling	control	VERB
issue-639	25	44	body	body	NOUN
issue-639	25	45	.	.	PUNCT
issue-639	26	1	at	at	ADP
issue-639	26	2	the	the	DET
issue-639	26	3	same	same	ADJ
issue-639	26	4	time	time	NOUN
issue-639	26	5	,	,	PUNCT
issue-639	26	6	such	such	DET
issue-639	26	7	a	a	DET
issue-639	26	8	level	level	NOUN
issue-639	26	9	of	of	ADP
issue-639	26	10	activity	activity	NOUN
issue-639	26	11	of	of	ADP
issue-639	26	12	taxpayers	taxpayer	NOUN
issue-639	26	13	and	and	CCONJ
issue-639	26	14	tax	tax	NOUN
issue-639	26	15	discipline	discipline	NOUN
issue-639	26	16	is	be	AUX
issue-639	26	17	associated	associate	VERB
issue-639	26	18	with	with	ADP
issue-639	26	19	key	key	ADJ
issue-639	26	20	provisions	provision	NOUN
issue-639	26	21	in	in	ADP
issue-639	26	22	the	the	DET
issue-639	26	23	system	system	NOUN
issue-639	26	24	of	of	ADP
issue-639	26	25	tax	tax	NOUN
issue-639	26	26	administration	administration	NOUN
issue-639	26	27	,	,	PUNCT
issue-639	26	28	which	which	PRON
issue-639	26	29	first	first	ADV
issue-639	26	30	of	of	ADP
issue-639	26	31	all	all	PRON
issue-639	26	32	include	include	VERB
issue-639	26	33	legal	legal	ADJ
issue-639	26	34	regulation	regulation	NOUN
issue-639	26	35	mechanisms	mechanism	NOUN
issue-639	26	36	for	for	ADP
issue-639	26	37	the	the	DET
issue-639	26	38	taxpayer	taxpayer	NOUN
issue-639	26	39	’s	’s	PART
issue-639	26	40	tax	tax	NOUN
issue-639	26	41	debt	debt	NOUN
issue-639	26	42	repayment	repayment	NOUN
issue-639	26	43	procedure	procedure	NOUN
issue-639	26	44	.	.	PUNCT
issue-639	27	1	taxpayer	taxpayer	NOUN
issue-639	27	2	’s	’s	PART
issue-639	27	3	tax	tax	NOUN
issue-639	27	4	debt	debt	NOUN
issue-639	27	5	is	be	AUX
issue-639	27	6	rather	rather	ADV
issue-639	27	7	a	a	DET
issue-639	27	8	complicated	complicated	ADJ
issue-639	27	9	economic	economic	ADJ
issue-639	27	10	and	and	CCONJ
issue-639	27	11	legal	legal	ADJ
issue-639	27	12	category	category	NOUN
issue-639	27	13	.	.	PUNCT
issue-639	28	1	in	in	ADP
issue-639	28	2	any	any	DET
issue-639	28	3	state	state	NOUN
issue-639	28	4	,	,	PUNCT
issue-639	28	5	there	there	PRON
issue-639	28	6	is	be	VERB
issue-639	28	7	an	an	DET
issue-639	28	8	unconditional	unconditional	ADJ
issue-639	28	9	well	well	ADV
issue-639	28	10	-	-	PUNCT
issue-639	28	11	considered	consider	VERB
issue-639	28	12	approach	approach	NOUN
issue-639	28	13	to	to	ADP
issue-639	28	14	the	the	DET
issue-639	28	15	formation	formation	NOUN
issue-639	28	16	of	of	ADP
issue-639	28	17	a	a	DET
issue-639	28	18	mechanism	mechanism	NOUN
issue-639	28	19	for	for	ADP
issue-639	28	20	managing	manage	VERB
issue-639	28	21	tax	tax	NOUN
issue-639	28	22	debt	debt	NOUN
issue-639	28	23	,	,	PUNCT
issue-639	28	24	including	include	VERB
issue-639	28	25	the	the	DET
issue-639	28	26	application	application	NOUN
issue-639	28	27	of	of	ADP
issue-639	28	28	a	a	DET
issue-639	28	29	set	set	NOUN
issue-639	28	30	of	of	ADP
issue-639	28	31	measures	measure	NOUN
issue-639	28	32	,	,	PUNCT
issue-639	28	33	namely	namely	ADV
issue-639	28	34	:	:	PUNCT
issue-639	28	35	preventive	preventive	ADJ
issue-639	28	36	measures	measure	NOUN
issue-639	28	37	–	–	PUNCT
issue-639	28	38	to	to	PART
issue-639	28	39	eliminate	eliminate	VERB
issue-639	28	40	circumstances	circumstance	NOUN
issue-639	28	41	that	that	PRON
issue-639	28	42	may	may	AUX
issue-639	28	43	lead	lead	VERB
issue-639	28	44	to	to	ADP
issue-639	28	45	the	the	DET
issue-639	28	46	occurrence	occurrence	NOUN
issue-639	28	47	of	of	ADP
issue-639	28	48	a	a	DET
issue-639	28	49	tax	tax	NOUN
issue-639	28	50	debt	debt	NOUN
issue-639	28	51	,	,	PUNCT
issue-639	28	52	measures	measure	NOUN
issue-639	28	53	to	to	PART
issue-639	28	54	ensure	ensure	VERB
issue-639	28	55	the	the	DET
issue-639	28	56	performance	performance	NOUN
issue-639	28	57	of	of	ADP
issue-639	28	58	obligations	obligation	NOUN
issue-639	28	59	to	to	PART
issue-639	28	60	pay	pay	VERB
issue-639	28	61	taxes	taxis	NOUN
issue-639	28	62	by	by	ADP
issue-639	28	63	taxpayers	taxpayer	NOUN
issue-639	28	64	,	,	PUNCT
issue-639	28	65	and	and	CCONJ
issue-639	28	66	direct	direct	ADJ
issue-639	28	67	measures	measure	NOUN
issue-639	28	68	for	for	ADP
issue-639	28	69	the	the	DET
issue-639	28	70	collection	collection	NOUN
issue-639	28	71	of	of	ADP
issue-639	28	72	tax	tax	NOUN
issue-639	28	73	debt	debt	NOUN
issue-639	28	74	.	.	PUNCT
issue-639	29	1	2	2	X
issue-639	29	2	.	.	X
issue-639	29	3	classification	classification	NOUN
issue-639	29	4	of	of	ADP
issue-639	29	5	tax	tax	NOUN
issue-639	29	6	debt	debt	NOUN
issue-639	29	7	repayment	repayment	NOUN
issue-639	29	8	measures	measure	NOUN
issue-639	29	9	in	in	ADP
issue-639	29	10	georgia	georgia	PROPN
issue-639	29	11	,	,	PUNCT
issue-639	29	12	lithuania	lithuania	PROPN
issue-639	29	13	,	,	PUNCT
issue-639	29	14	estonia	estonia	PROPN
issue-639	29	15	,	,	PUNCT
issue-639	29	16	latvia	latvia	PROPN
issue-639	29	17	,	,	PUNCT
issue-639	29	18	republic	republic	NOUN
issue-639	29	19	of	of	ADP
issue-639	29	20	azerbaijan	azerbaijan	PROPN
issue-639	29	21	,	,	PUNCT
issue-639	29	22	kazakhstan	kazakhstan	PROPN
issue-639	29	23	,	,	PUNCT
issue-639	29	24	and	and	CCONJ
issue-639	29	25	ukraine	ukraine	NOUN
issue-639	29	26	in	in	ADP
issue-639	29	27	the	the	DET
issue-639	29	28	tax	tax	NOUN
issue-639	29	29	legislation	legislation	NOUN
issue-639	29	30	of	of	ADP
issue-639	29	31	the	the	DET
issue-639	29	32	vast	vast	ADJ
issue-639	29	33	majority	majority	NOUN
issue-639	29	34	of	of	ADP
issue-639	29	35	postsoviet	postsoviet	ADJ
issue-639	29	36	countries	country	NOUN
issue-639	29	37	,	,	PUNCT
issue-639	29	38	it	it	PRON
issue-639	29	39	is	be	AUX
issue-639	29	40	foreseen	foresee	VERB
issue-639	29	41	to	to	PART
issue-639	29	42	fulfil	fulfil	VERB
issue-639	29	43	the	the	DET
issue-639	29	44	tax	tax	NOUN
issue-639	29	45	obligation	obligation	NOUN
issue-639	29	46	:	:	PUNCT
issue-639	29	47	voluntarily	voluntarily	ADV
issue-639	29	48	by	by	ADP
issue-639	29	49	the	the	DET
issue-639	29	50	taxpayer	taxpayer	NOUN
issue-639	29	51	and	and	CCONJ
issue-639	29	52	in	in	ADP
issue-639	29	53	a	a	DET
issue-639	29	54	compulsory	compulsory	ADJ
issue-639	29	55	manner	manner	NOUN
issue-639	29	56	,	,	PUNCT
issue-639	29	57	in	in	ADP
issue-639	29	58	the	the	DET
issue-639	29	59	case	case	NOUN
issue-639	29	60	of	of	ADP
issue-639	29	61	non	non	NOUN
issue-639	29	62	-	-	NOUN
issue-639	29	63	fulfilment	fulfilment	NOUN
issue-639	29	64	of	of	ADP
issue-639	29	65	the	the	DET
issue-639	29	66	tax	tax	NOUN
issue-639	29	67	liability	liability	NOUN
issue-639	29	68	by	by	ADP
issue-639	29	69	the	the	DET
issue-639	29	70	taxpayer	taxpayer	NOUN
issue-639	29	71	within	within	ADP
issue-639	29	72	the	the	DET
issue-639	29	73	term	term	NOUN
issue-639	29	74	established	establish	VERB
issue-639	29	75	by	by	ADP
issue-639	29	76	law	law	NOUN
issue-639	29	77	.	.	PUNCT
issue-639	30	1	with	with	ADP
issue-639	30	2	regard	regard	NOUN
issue-639	30	3	to	to	ADP
issue-639	30	4	the	the	DET
issue-639	30	5	latter	latter	ADJ
issue-639	30	6	situation	situation	NOUN
issue-639	30	7	,	,	PUNCT
issue-639	30	8	one	one	PRON
issue-639	30	9	can	can	AUX
issue-639	30	10	distinguish	distinguish	VERB
issue-639	30	11	the	the	DET
issue-639	30	12	initial	initial	ADJ
issue-639	30	13	stage	stage	NOUN
issue-639	30	14	of	of	ADP
issue-639	30	15	proceedings	proceeding	NOUN
issue-639	30	16	for	for	ADP
issue-639	30	17	the	the	DET
issue-639	30	18	compulsory	compulsory	ADJ
issue-639	30	19	repayment	repayment	NOUN
issue-639	30	20	of	of	ADP
issue-639	30	21	tax	tax	NOUN
issue-639	30	22	debt	debt	NOUN
issue-639	30	23	,	,	PUNCT
issue-639	30	24	which	which	PRON
issue-639	30	25	can	can	AUX
issue-639	30	26	be	be	AUX
issue-639	30	27	related	relate	VERB
issue-639	30	28	to	to	ADP
issue-639	30	29	fixing	fix	VERB
issue-639	30	30	the	the	DET
issue-639	30	31	fact	fact	NOUN
issue-639	30	32	of	of	ADP
issue-639	30	33	the	the	DET
issue-639	30	34	taxpayer	taxpayer	NOUN
issue-639	30	35	’s	’s	PART
issue-639	30	36	notification	notification	NOUN
issue-639	30	37	of	of	ADP
issue-639	30	38	the	the	DET
issue-639	30	39	tax	tax	NOUN
issue-639	30	40	debt	debt	NOUN
issue-639	30	41	.	.	PUNCT
issue-639	31	1	for	for	ADP
issue-639	31	2	example	example	NOUN
issue-639	31	3	,	,	PUNCT
issue-639	31	4	in	in	ADP
issue-639	31	5	azerbaijan	azerbaijan	PROPN
issue-639	31	6	,	,	PUNCT
issue-639	31	7	in	in	ADP
issue-639	31	8	accordance	accordance	NOUN
issue-639	31	9	with	with	ADP
issue-639	31	10	para	para	NOUN
issue-639	31	11	.	.	PUNCT
issue-639	32	1	65.1	65.1	NUM
issue-639	32	2	of	of	ADP
issue-639	32	3	art	art	NOUN
issue-639	32	4	.	.	PUNCT
issue-639	33	1	65	65	NUM
issue-639	33	2	of	of	ADP
issue-639	33	3	the	the	DET
issue-639	33	4	tax	tax	NOUN
issue-639	33	5	code	code	NOUN
issue-639	33	6	of	of	ADP
issue-639	33	7	the	the	DET
issue-639	33	8	republic	republic	NOUN
issue-639	33	9	of	of	ADP
issue-639	33	10	azerbaijan	azerbaijan	PROPN
issue-639	33	11	,	,	PUNCT
issue-639	33	12	if	if	SCONJ
issue-639	33	13	the	the	DET
issue-639	33	14	taxpayer	taxpayer	NOUN
issue-639	33	15	fails	fail	VERB
issue-639	33	16	to	to	PART
issue-639	33	17	fulfil	fulfil	VERB
issue-639	33	18	the	the	DET
issue-639	33	19	tax	tax	NOUN
issue-639	33	20	liability	liability	NOUN
issue-639	33	21	within	within	ADP
issue-639	33	22	the	the	DET
issue-639	33	23	term	term	NOUN
issue-639	33	24	specified	specify	VERB
issue-639	33	25	by	by	ADP
issue-639	33	26	the	the	DET
issue-639	33	27	tax	tax	NOUN
issue-639	33	28	code	code	NOUN
issue-639	33	29	of	of	ADP
issue-639	33	30	the	the	DET
issue-639	33	31	republic	republic	NOUN
issue-639	33	32	of	of	ADP
issue-639	33	33	azerbaijan	azerbaijan	PROPN
issue-639	33	34	,	,	PUNCT
issue-639	33	35	the	the	DET
issue-639	33	36	tax	tax	NOUN
issue-639	33	37	authority	authority	NOUN
issue-639	33	38	sends	send	VERB
issue-639	33	39	to	to	ADP
issue-639	33	40	the	the	DET
issue-639	33	41	payer	payer	NOUN
issue-639	33	42	a	a	DET
issue-639	33	43	notice	notice	NOUN
issue-639	33	44	of	of	ADP
issue-639	33	45	charge	charge	NOUN
issue-639	33	46	within	within	ADP
issue-639	33	47	five	five	NUM
issue-639	33	48	days	day	NOUN
issue-639	33	49	on	on	ADP
issue-639	33	50	taxes	taxis	NOUN
issue-639	33	51	,	,	PUNCT
issue-639	33	52	interest	interest	NOUN
issue-639	33	53	,	,	PUNCT
issue-639	33	54	and	and	CCONJ
issue-639	33	55	financial	financial	ADJ
issue-639	33	56	penalties	penalty	NOUN
issue-639	33	57	applied	apply	VERB
issue-639	33	58	,	,	PUNCT
issue-639	33	59	accrued	accrue	VERB
issue-639	33	60	or	or	CCONJ
issue-639	33	61	recalculated	recalculate	VERB
issue-639	33	62	in	in	ADP
issue-639	33	63	accordance	accordance	NOUN
issue-639	33	64	with	with	ADP
issue-639	33	65	the	the	DET
issue-639	33	66	tax	tax	NOUN
issue-639	33	67	code	code	NOUN
issue-639	33	68	of	of	ADP
issue-639	33	69	the	the	DET
issue-639	33	70	republic	republic	NOUN
issue-639	33	71	of	of	ADP
issue-639	33	72	azerbaijan	azerbaijan	PROPN
issue-639	33	73	.	.	PUNCT
issue-639	34	1	already	already	ADV
issue-639	34	2	the	the	DET
issue-639	34	3	next	next	ADJ
issue-639	34	4	step	step	NOUN
issue-639	34	5	of	of	ADP
issue-639	34	6	the	the	DET
issue-639	34	7	supervisory	supervisory	ADJ
issue-639	34	8	body	body	NOUN
issue-639	34	9	is	be	AUX
issue-639	34	10	to	to	PART
issue-639	34	11	provide	provide	VERB
issue-639	34	12	a	a	DET
issue-639	34	13	credit	credit	NOUN
issue-639	34	14	institution	institution	NOUN
issue-639	34	15	or	or	CCONJ
issue-639	34	16	a	a	DET
issue-639	34	17	person	person	NOUN
issue-639	34	18	who	who	PRON
issue-639	34	19	carries	carry	VERB
issue-639	34	20	out	out	ADP
issue-639	34	21	banking	banking	NOUN
issue-639	34	22	operations	operation	NOUN
issue-639	34	23	with	with	ADP
issue-639	34	24	an	an	DET
issue-639	34	25	order	order	NOUN
issue-639	34	26	to	to	PART
issue-639	34	27	collect	collect	VERB
issue-639	34	28	arrears	arrear	NOUN
issue-639	34	29	of	of	ADP
issue-639	34	30	taxes	taxis	NOUN
issue-639	34	31	,	,	PUNCT
issue-639	34	32	interest	interest	NOUN
issue-639	34	33	,	,	PUNCT
issue-639	34	34	and	and	CCONJ
issue-639	34	35	financial	financial	ADJ
issue-639	34	36	penalties	penalty	NOUN
issue-639	34	37	from	from	ADP
issue-639	34	38	the	the	DET
issue-639	34	39	current	current	ADJ
issue-639	34	40	or	or	CCONJ
issue-639	34	41	other	other	ADJ
issue-639	34	42	accounts	account	NOUN
issue-639	34	43	of	of	ADP
issue-639	34	44	the	the	DET
issue-639	34	45	taxpayer	taxpayer	NOUN
issue-639	34	46	in	in	ADP
issue-639	34	47	national	national	ADJ
issue-639	34	48	or	or	CCONJ
issue-639	34	49	foreign	foreign	ADJ
issue-639	34	50	currency	currency	NOUN
issue-639	34	51	,	,	PUNCT
issue-639	34	52	which	which	PRON
issue-639	34	53	is	be	AUX
issue-639	34	54	an	an	DET
issue-639	34	55	implementation	implementation	NOUN
issue-639	34	56	(	(	PUNCT
issue-639	34	57	payment	payment	NOUN
issue-639	34	58	)	)	PUNCT
issue-639	34	59	document	document	NOUN
issue-639	34	60	(	(	PUNCT
issue-639	34	61	tax	tax	NOUN
issue-639	34	62	code	code	NOUN
issue-639	34	63	of	of	ADP
issue-639	34	64	the	the	DET
issue-639	34	65	republic	republic	NOUN
issue-639	34	66	of	of	ADP
issue-639	34	67	azerbaijan	azerbaijan	PROPN
issue-639	34	68	,	,	PUNCT
issue-639	34	69	2000	2000	NUM
issue-639	34	70	)	)	PUNCT
issue-639	34	71	.	.	PUNCT
issue-639	35	1	it	it	PRON
issue-639	35	2	should	should	AUX
issue-639	35	3	be	be	AUX
issue-639	35	4	noted	note	VERB
issue-639	35	5	about	about	ADP
issue-639	35	6	the	the	DET
issue-639	35	7	difference	difference	NOUN
issue-639	35	8	in	in	ADP
issue-639	35	9	the	the	DET
issue-639	35	10	terms	term	NOUN
issue-639	35	11	provided	provide	VERB
issue-639	35	12	to	to	ADP
issue-639	35	13	the	the	DET
issue-639	35	14	taxpayer	taxpayer	NOUN
issue-639	35	15	to	to	PART
issue-639	35	16	pay	pay	VERB
issue-639	35	17	a	a	DET
issue-639	35	18	tax	tax	NOUN
issue-639	35	19	debt	debt	NOUN
issue-639	35	20	(	(	PUNCT
issue-639	35	21	from	from	ADP
issue-639	35	22	10	10	NUM
issue-639	35	23	to	to	PART
issue-639	35	24	60	60	NUM
issue-639	35	25	days	day	NOUN
issue-639	35	26	)	)	PUNCT
issue-639	35	27	after	after	ADP
issue-639	35	28	informing	inform	VERB
issue-639	35	29	about	about	ADP
issue-639	35	30	its	its	PRON
issue-639	35	31	existence	existence	NOUN
issue-639	35	32	and	and	CCONJ
issue-639	35	33	during	during	ADP
issue-639	35	34	which	which	PRON
issue-639	35	35	the	the	DET
issue-639	35	36	controlling	controlling	NOUN
issue-639	35	37	authority	authority	NOUN
issue-639	35	38	does	do	AUX
issue-639	35	39	not	not	PART
issue-639	35	40	apply	apply	VERB
issue-639	35	41	the	the	DET
issue-639	35	42	enforcement	enforcement	NOUN
issue-639	35	43	measures	measure	NOUN
issue-639	35	44	for	for	ADP
issue-639	35	45	the	the	DET
issue-639	35	46	amounts	amount	NOUN
issue-639	35	47	indicated	indicate	VERB
issue-639	35	48	.	.	PUNCT
issue-639	36	1	the	the	DET
issue-639	36	2	maximum	maximum	ADJ
issue-639	36	3	term	term	NOUN
issue-639	36	4	is	be	AUX
issue-639	36	5	provided	provide	VERB
issue-639	36	6	by	by	ADP
issue-639	36	7	the	the	DET
issue-639	36	8	tax	tax	NOUN
issue-639	36	9	code	code	NOUN
issue-639	36	10	of	of	ADP
issue-639	36	11	ukraine	ukraine	NOUN
issue-639	36	12	and	and	CCONJ
issue-639	36	13	is	be	AUX
issue-639	36	14	60	60	NUM
issue-639	36	15	days	day	NOUN
issue-639	36	16	,	,	PUNCT
issue-639	36	17	which	which	PRON
issue-639	36	18	,	,	PUNCT
issue-639	36	19	in	in	ADP
issue-639	36	20	the	the	DET
issue-639	36	21	opinion	opinion	NOUN
issue-639	36	22	of	of	ADP
issue-639	36	23	many	many	ADJ
issue-639	36	24	researchers	researcher	NOUN
issue-639	36	25	and	and	CCONJ
issue-639	36	26	practitioners	practitioner	NOUN
issue-639	36	27	,	,	PUNCT
issue-639	36	28	is	be	AUX
issue-639	36	29	not	not	PART
issue-639	36	30	reasonable	reasonable	ADJ
issue-639	36	31	enough	enough	ADV
issue-639	36	32	,	,	PUNCT
issue-639	36	33	because	because	SCONJ
issue-639	36	34	due	due	ADP
issue-639	36	35	to	to	ADP
issue-639	36	36	such	such	DET
issue-639	36	37	an	an	DET
issue-639	36	38	approach	approach	NOUN
issue-639	36	39	,	,	PUNCT
issue-639	36	40	the	the	DET
issue-639	36	41	implementation	implementation	NOUN
issue-639	36	42	of	of	ADP
issue-639	36	43	the	the	DET
issue-639	36	44	tax	tax	NOUN
issue-639	36	45	liability	liability	NOUN
issue-639	36	46	is	be	AUX
issue-639	36	47	delayed	delay	VERB
issue-639	36	48	,	,	PUNCT
issue-639	36	49	quite	quite	ADV
issue-639	36	50	often	often	ADV
issue-639	36	51	taxpayers	taxpayer	NOUN
issue-639	36	52	use	use	VERB
issue-639	36	53	the	the	DET
issue-639	36	54	provided	provide	VERB
issue-639	36	55	time	time	NOUN
issue-639	36	56	to	to	PART
issue-639	36	57	conceal	conceal	VERB
issue-639	36	58	funds	fund	NOUN
issue-639	36	59	and	and	CCONJ
issue-639	36	60	other	other	ADJ
issue-639	36	61	property	property	NOUN
issue-639	36	62	,	,	PUNCT
issue-639	36	63	at	at	ADP
issue-639	36	64	the	the	DET
issue-639	36	65	expense	expense	NOUN
issue-639	36	66	of	of	ADP
issue-639	36	67	which	which	PRON
issue-639	36	68	further	further	ADJ
issue-639	36	69	tax	tax	NOUN
issue-639	36	70	debt	debt	NOUN
issue-639	36	71	can	can	AUX
issue-639	36	72	be	be	AUX
issue-639	36	73	secured	secure	VERB
issue-639	36	74	.	.	PUNCT
issue-639	37	1	after	after	ADP
issue-639	37	2	informing	inform	VERB
issue-639	37	3	about	about	ADP
issue-639	37	4	the	the	DET
issue-639	37	5	existence	existence	NOUN
issue-639	37	6	of	of	ADP
issue-639	37	7	tax	tax	NOUN
issue-639	37	8	debt	debt	NOUN
issue-639	37	9	,	,	PUNCT
issue-639	37	10	as	as	ADP
issue-639	37	11	a	a	DET
issue-639	37	12	rule	rule	NOUN
issue-639	37	13	,	,	PUNCT
issue-639	37	14	on	on	ADP
issue-639	37	15	the	the	DET
issue-639	37	16	next	next	ADJ
issue-639	37	17	working	work	VERB
issue-639	37	18	day	day	NOUN
issue-639	37	19	,	,	PUNCT
issue-639	37	20	the	the	DET
issue-639	37	21	controlling	control	VERB
issue-639	37	22	body	body	NOUN
issue-639	37	23	is	be	AUX
issue-639	37	24	obliged	oblige	VERB
issue-639	37	25	to	to	PART
issue-639	37	26	continue	continue	VERB
issue-639	37	27	with	with	ADP
issue-639	37	28	the	the	DET
issue-639	37	29	application	application	NOUN
issue-639	37	30	of	of	ADP
issue-639	37	31	security	security	NOUN
issue-639	37	32	measures	measure	NOUN
issue-639	37	33	.	.	PUNCT
issue-639	38	1	the	the	DET
issue-639	38	2	lists	list	NOUN
issue-639	38	3	of	of	ADP
issue-639	38	4	measures	measure	NOUN
issue-639	38	5	for	for	ADP
issue-639	38	6	securing	secure	VERB
issue-639	38	7	and	and	CCONJ
issue-639	38	8	enforcing	enforce	VERB
issue-639	38	9	the	the	DET
issue-639	38	10	tax	tax	NOUN
issue-639	38	11	debt	debt	NOUN
issue-639	38	12	vary	vary	VERB
issue-639	38	13	considerably	considerably	ADV
issue-639	38	14	.	.	PUNCT
issue-639	39	1	for	for	ADP
issue-639	39	2	example	example	NOUN
issue-639	39	3	,	,	PUNCT
issue-639	39	4	in	in	ADP
issue-639	39	5	georgia	georgia	PROPN
issue-639	39	6	(	(	PUNCT
issue-639	39	7	in	in	ADP
issue-639	39	8	accordance	accordance	NOUN
issue-639	39	9	with	with	ADP
issue-639	39	10	article	article	NOUN
issue-639	39	11	238	238	NUM
issue-639	39	12	“	"	PUNCT
issue-639	39	13	securing	secure	VERB
issue-639	39	14	tax	tax	NOUN
issue-639	39	15	collection	collection	NOUN
issue-639	39	16	compliance	compliance	NOUN
issue-639	39	17	by	by	ADP
issue-639	39	18	the	the	DET
issue-639	39	19	tax	tax	NOUN
issue-639	39	20	authority	authority	NOUN
issue-639	39	21	”	"	PUNCT
issue-639	39	22	)	)	PUNCT
issue-639	39	23	,	,	PUNCT
issue-639	39	24	it	it	PRON
issue-639	39	25	is	be	AUX
issue-639	39	26	provided	provide	VERB
issue-639	39	27	that	that	SCONJ
issue-639	39	28	in	in	ADP
issue-639	39	29	order	order	NOUN
issue-639	39	30	to	to	PART
issue-639	39	31	secure	secure	VERB
issue-639	39	32	tax	tax	NOUN
issue-639	39	33	collection	collection	NOUN
issue-639	39	34	compliance	compliance	NOUN
issue-639	39	35	,	,	PUNCT
issue-639	39	36	the	the	DET
issue-639	39	37	supervisory	supervisory	ADJ
issue-639	39	38	authorities	authority	NOUN
issue-639	39	39	apply	apply	VERB
issue-639	39	40	the	the	DET
issue-639	39	41	following	follow	VERB
issue-639	39	42	measures	measure	NOUN
issue-639	39	43	:	:	PUNCT
issue-639	39	44	imposing	impose	VERB
issue-639	39	45	a	a	DET
issue-639	39	46	tax	tax	NOUN
issue-639	39	47	lien	lien	NOUN
issue-639	39	48	/	/	SYM
issue-639	39	49	mortgage	mortgage	NOUN
issue-639	39	50	;	;	PUNCT
issue-639	39	51	levying	levy	VERB
issue-639	39	52	a	a	DET
issue-639	39	53	tax	tax	NOUN
issue-639	39	54	on	on	ADP
issue-639	39	55	a	a	DET
issue-639	39	56	third	third	ADJ
issue-639	39	57	person	person	NOUN
issue-639	39	58	;	;	PUNCT
issue-639	39	59	seizing	seize	VERB
issue-639	39	60	property	property	NOUN
issue-639	39	61	;	;	PUNCT
issue-639	39	62	selling	sell	VERB
issue-639	39	63	seized	seize	VERB
issue-639	39	64	property	property	NOUN
issue-639	39	65	;	;	PUNCT
issue-639	39	66	presenting	present	VERB
issue-639	39	67	a	a	DET
issue-639	39	68	collection	collection	NOUN
issue-639	39	69	order	order	NOUN
issue-639	39	70	to	to	ADP
issue-639	39	71	a	a	DET
issue-639	39	72	bank	bank	NOUN
issue-639	39	73	account	account	NOUN
issue-639	39	74	;	;	PUNCT
issue-639	39	75	collecting	collect	VERB
issue-639	39	76	cash	cash	NOUN
issue-639	39	77	from	from	ADP
issue-639	39	78	the	the	DET
issue-639	39	79	cash	cash	NOUN
issue-639	39	80	register	register	NOUN
issue-639	39	81	of	of	ADP
issue-639	39	82	the	the	DET
issue-639	39	83	taxpayer	taxpayer	NOUN
issue-639	39	84	.	.	PUNCT
issue-639	40	1	at	at	ADP
issue-639	40	2	the	the	DET
issue-639	40	3	same	same	ADJ
issue-639	40	4	time	time	NOUN
issue-639	40	5	,	,	PUNCT
issue-639	40	6	it	it	PRON
issue-639	40	7	is	be	AUX
issue-639	40	8	important	important	ADJ
issue-639	40	9	to	to	PART
issue-639	40	10	focus	focus	VERB
issue-639	40	11	attention	attention	NOUN
issue-639	40	12	on	on	ADP
issue-639	40	13	the	the	DET
issue-639	40	14	possibility	possibility	NOUN
issue-639	40	15	provided	provide	VERB
issue-639	40	16	to	to	ADP
issue-639	40	17	the	the	DET
issue-639	40	18	supervisory	supervisory	ADJ
issue-639	40	19	body	body	NOUN
issue-639	40	20	to	to	PART
issue-639	40	21	determine	determine	VERB
issue-639	40	22	the	the	DET
issue-639	40	23	order	order	NOUN
issue-639	40	24	of	of	ADP
issue-639	40	25	application	application	NOUN
issue-639	40	26	of	of	ADP
issue-639	40	27	the	the	DET
issue-639	40	28	said	say	VERB
issue-639	40	29	measures	measure	NOUN
issue-639	40	30	,	,	PUNCT
issue-639	40	31	unless	unless	SCONJ
issue-639	40	32	otherwise	otherwise	ADV
issue-639	40	33	provided	provide	VERB
issue-639	40	34	for	for	ADP
issue-639	40	35	by	by	ADP
issue-639	40	36	the	the	DET
issue-639	40	37	tax	tax	NOUN
issue-639	40	38	code	code	NOUN
issue-639	40	39	(	(	PUNCT
issue-639	40	40	tax	tax	NOUN
issue-639	40	41	code	code	NOUN
issue-639	40	42	of	of	ADP
issue-639	40	43	georgia	georgia	PROPN
issue-639	40	44	,	,	PUNCT
issue-639	40	45	2010	2010	NUM
issue-639	40	46	)	)	PUNCT
issue-639	40	47	.	.	PUNCT
issue-639	41	1	unlike	unlike	ADP
issue-639	41	2	the	the	DET
issue-639	41	3	abovementioned	abovementioned	ADJ
issue-639	41	4	provisions	provision	NOUN
issue-639	41	5	,	,	PUNCT
issue-639	41	6	the	the	DET
issue-639	41	7	tax	tax	NOUN
issue-639	41	8	authority	authority	NOUN
issue-639	41	9	in	in	ADP
issue-639	41	10	ukraine	ukraine	NOUN
issue-639	41	11	,	,	PUNCT
issue-639	41	12	which	which	PRON
issue-639	41	13	is	be	AUX
issue-639	41	14	currently	currently	ADV
issue-639	41	15	in	in	ADP
issue-639	41	16	a	a	DET
issue-639	41	17	state	state	NOUN
issue-639	41	18	of	of	ADP
issue-639	41	19	regular	regular	ADJ
issue-639	41	20	reform	reform	NOUN
issue-639	41	21	,	,	PUNCT
issue-639	41	22	not	not	PART
issue-639	41	23	only	only	ADV
issue-639	41	24	has	have	VERB
issue-639	41	25	no	no	DET
issue-639	41	26	such	such	DET
issue-639	41	27	a	a	DET
issue-639	41	28	specifically	specifically	ADV
issue-639	41	29	described	describe	VERB
issue-639	41	30	instrument	instrument	NOUN
issue-639	41	31	but	but	CCONJ
issue-639	41	32	is	be	AUX
issue-639	41	33	also	also	ADV
issue-639	41	34	limited	limit	VERB
issue-639	41	35	in	in	ADP
issue-639	41	36	choosing	choose	VERB
issue-639	41	37	the	the	DET
issue-639	41	38	procedure	procedure	NOUN
issue-639	41	39	for	for	ADP
issue-639	41	40	applying	apply	VERB
issue-639	41	41	tax	tax	NOUN
issue-639	41	42	debt	debt	NOUN
issue-639	41	43	security	security	NOUN
issue-639	41	44	and	and	CCONJ
issue-639	41	45	repayment	repayment	NOUN
issue-639	41	46	measures	measure	NOUN
issue-639	41	47	.	.	PUNCT
issue-639	42	1	analysis	analysis	NOUN
issue-639	42	2	of	of	ADP
issue-639	42	3	the	the	DET
issue-639	42	4	provisions	provision	NOUN
issue-639	42	5	of	of	ADP
issue-639	42	6	laws	law	NOUN
issue-639	42	7	and	and	CCONJ
issue-639	42	8	regulations	regulation	NOUN
issue-639	42	9	of	of	ADP
issue-639	42	10	other	other	ADJ
issue-639	42	11	countries	country	NOUN
issue-639	42	12	(	(	PUNCT
issue-639	42	13	in	in	ADP
issue-639	42	14	particular	particular	ADJ
issue-639	42	15	,	,	PUNCT
issue-639	42	16	estonia	estonia	PROPN
issue-639	42	17	,	,	PUNCT
issue-639	42	18	latvia	latvia	PROPN
issue-639	42	19	,	,	PUNCT
issue-639	42	20	lithuania	lithuania	PROPN
issue-639	42	21	,	,	PUNCT
issue-639	42	22	azerbaijan	azerbaijan	PROPN
issue-639	42	23	,	,	PUNCT
issue-639	42	24	and	and	CCONJ
issue-639	42	25	kazakhstan	kazakhstan	PROPN
issue-639	42	26	)	)	PUNCT
issue-639	42	27	,	,	PUNCT
issue-639	42	28	which	which	PRON
issue-639	42	29	regulate	regulate	VERB
issue-639	42	30	the	the	DET
issue-639	42	31	order	order	NOUN
issue-639	42	32	of	of	ADP
issue-639	42	33	application	application	NOUN
issue-639	42	34	of	of	ADP
issue-639	42	35	tax	tax	NOUN
issue-639	42	36	debt	debt	NOUN
issue-639	42	37	enforcement	enforcement	NOUN
issue-639	42	38	measures	measure	NOUN
issue-639	42	39	,	,	PUNCT
issue-639	42	40	allows	allow	VERB
issue-639	42	41	suggesting	suggest	VERB
issue-639	42	42	that	that	SCONJ
issue-639	42	43	the	the	DET
issue-639	42	44	most	most	ADV
issue-639	42	45	widespread	widespread	ADJ
issue-639	42	46	are	be	AUX
issue-639	42	47	the	the	DET
issue-639	42	48	measures	measure	NOUN
issue-639	42	49	by	by	ADP
issue-639	42	50	which	which	PRON
issue-639	42	51	,	,	PUNCT
issue-639	42	52	firstly	firstly	ADV
issue-639	42	53	,	,	PUNCT
issue-639	42	54	the	the	DET
issue-639	42	55	information	information	NOUN
issue-639	42	56	on	on	ADP
issue-639	42	57	debt	debt	NOUN
issue-639	42	58	recognition	recognition	NOUN
issue-639	42	59	is	be	AUX
issue-639	42	60	recorded	record	VERB
issue-639	42	61	,	,	PUNCT
issue-639	42	62	the	the	DET
issue-639	42	63	opportunity	opportunity	NOUN
issue-639	42	64	for	for	SCONJ
issue-639	42	65	the	the	DET
issue-639	42	66	taxpayer	taxpayer	NOUN
issue-639	42	67	to	to	PART
issue-639	42	68	choose	choose	VERB
issue-639	42	69	a	a	DET
issue-639	42	70	support	support	NOUN
issue-639	42	71	provider	provider	NOUN
issue-639	42	72	or	or	CCONJ
issue-639	42	73	to	to	PART
issue-639	42	74	take	take	VERB
issue-639	42	75	advantage	advantage	NOUN
issue-639	42	76	of	of	ADP
issue-639	42	77	the	the	DET
issue-639	42	78	possibility	possibility	NOUN
issue-639	42	79	of	of	ADP
issue-639	42	80	transferring	transfer	VERB
issue-639	42	81	the	the	DET
issue-639	42	82	terms	term	NOUN
issue-639	42	83	of	of	ADP
issue-639	42	84	payment	payment	NOUN
issue-639	42	85	.	.	PUNCT
issue-639	43	1	after	after	ADP
issue-639	43	2	that	that	PRON
issue-639	43	3	,	,	PUNCT
issue-639	43	4	the	the	DET
issue-639	43	5	supervisory	supervisory	ADJ
issue-639	43	6	authority	authority	NOUN
issue-639	43	7	has	have	VERB
issue-639	43	8	the	the	DET
issue-639	43	9	right	right	NOUN
issue-639	43	10	to	to	PART
issue-639	43	11	block	block	VERB
issue-639	43	12	funds	fund	NOUN
issue-639	43	13	on	on	ADP
issue-639	43	14	the	the	DET
issue-639	43	15	taxpayer	taxpayer	NOUN
issue-639	43	16	’s	’s	PART
issue-639	43	17	accounts	account	NOUN
issue-639	43	18	in	in	ADP
issue-639	43	19	banks	bank	NOUN
issue-639	43	20	,	,	PUNCT
issue-639	43	21	without	without	ADP
issue-639	43	22	permission	permission	NOUN
issue-639	43	23	to	to	PART
issue-639	43	24	commit	commit	VERB
issue-639	43	25	such	such	ADJ
issue-639	43	26	actions	action	NOUN
issue-639	43	27	in	in	ADP
issue-639	43	28	court	court	NOUN
issue-639	43	29	(	(	PUNCT
issue-639	43	30	except	except	SCONJ
issue-639	43	31	for	for	ADP
issue-639	43	32	the	the	DET
issue-639	43	33	procedure	procedure	NOUN
issue-639	43	34	provided	provide	VERB
issue-639	43	35	for	for	ADP
issue-639	43	36	by	by	ADP
issue-639	43	37	the	the	DET
issue-639	43	38	tax	tax	NOUN
issue-639	43	39	code	code	NOUN
issue-639	43	40	of	of	ADP
issue-639	43	41	ukraine	ukraine	NOUN
issue-639	43	42	)	)	PUNCT
issue-639	43	43	.	.	PUNCT
issue-639	44	1	also	also	ADV
issue-639	44	2	,	,	PUNCT
issue-639	44	3	security	security	NOUN
issue-639	44	4	is	be	AUX
issue-639	44	5	provided	provide	VERB
issue-639	44	6	by	by	ADP
issue-639	44	7	establishing	establish	VERB
issue-639	44	8	a	a	DET
issue-639	44	9	restriction	restriction	NOUN
issue-639	44	10	on	on	ADP
issue-639	44	11	the	the	DET
issue-639	44	12	alienation	alienation	NOUN
issue-639	44	13	of	of	ADP
issue-639	44	14	immovable	immovable	ADJ
issue-639	44	15	and	and	CCONJ
issue-639	44	16	movable	movable	ADJ
issue-639	44	17	property	property	NOUN
issue-639	44	18	.	.	PUNCT
issue-639	45	1	3	3	X
issue-639	45	2	.	.	X
issue-639	45	3	features	feature	NOUN
issue-639	45	4	of	of	ADP
issue-639	45	5	measures	measure	NOUN
issue-639	45	6	to	to	PART
issue-639	45	7	prevent	prevent	VERB
issue-639	45	8	the	the	DET
issue-639	45	9	formation	formation	NOUN
issue-639	45	10	of	of	ADP
issue-639	45	11	tax	tax	NOUN
issue-639	45	12	debt	debt	NOUN
issue-639	45	13	and	and	CCONJ
issue-639	45	14	ensure	ensure	VERB
issue-639	45	15	the	the	DET
issue-639	45	16	repayment	repayment	NOUN
issue-639	45	17	of	of	ADP
issue-639	45	18	already	already	ADV
issue-639	45	19	formed	form	VERB
issue-639	45	20	one	one	NUM
issue-639	45	21	attention	attention	NOUN
issue-639	45	22	should	should	AUX
issue-639	45	23	be	be	AUX
issue-639	45	24	paid	pay	VERB
issue-639	45	25	to	to	ADP
issue-639	45	26	such	such	ADJ
issue-639	45	27	procedures	procedure	NOUN
issue-639	45	28	that	that	PRON
issue-639	45	29	,	,	PUNCT
issue-639	45	30	according	accord	VERB
issue-639	45	31	to	to	ADP
issue-639	45	32	the	the	DET
issue-639	45	33	purpose	purpose	NOUN
issue-639	45	34	of	of	ADP
issue-639	45	35	the	the	DET
issue-639	45	36	application	application	NOUN
issue-639	45	37	,	,	PUNCT
issue-639	45	38	can	can	AUX
issue-639	45	39	be	be	AUX
issue-639	45	40	contributed	contribute	VERB
issue-639	45	41	as	as	ADP
issue-639	45	42	to	to	ADP
issue-639	45	43	measures	measure	NOUN
issue-639	45	44	preventing	prevent	VERB
issue-639	45	45	the	the	DET
issue-639	45	46	formation	formation	NOUN
issue-639	45	47	baltic	baltic	ADJ
issue-639	45	48	journal	journal	PROPN
issue-639	45	49	of	of	ADP
issue-639	45	50	economic	economic	ADJ
issue-639	45	51	studies	study	NOUN
issue-639	45	52	88	88	NUM
issue-639	45	53	vol	vol	NOUN
issue-639	45	54	.	.	PROPN
issue-639	46	1	5	5	NUM
issue-639	46	2	,	,	PUNCT
issue-639	46	3	no	no	INTJ
issue-639	46	4	.	.	NOUN
issue-639	46	5	2	2	NUM
issue-639	46	6	,	,	PUNCT
issue-639	46	7	2019	2019	NUM
issue-639	46	8	of	of	ADP
issue-639	46	9	tax	tax	NOUN
issue-639	46	10	debt	debt	NOUN
issue-639	46	11	,	,	PUNCT
issue-639	46	12	so	so	ADV
issue-639	46	13	to	to	ADP
issue-639	46	14	measures	measure	NOUN
issue-639	46	15	ensuring	ensure	VERB
issue-639	46	16	the	the	DET
issue-639	46	17	repayment	repayment	NOUN
issue-639	46	18	of	of	ADP
issue-639	46	19	already	already	ADV
issue-639	46	20	formed	form	VERB
issue-639	46	21	one	one	NUM
issue-639	46	22	.	.	PUNCT
issue-639	47	1	in	in	ADP
issue-639	47	2	the	the	DET
issue-639	47	3	majority	majority	NOUN
issue-639	47	4	of	of	ADP
issue-639	47	5	countries	country	NOUN
issue-639	47	6	,	,	PUNCT
issue-639	47	7	these	these	PRON
issue-639	47	8	are	be	AUX
issue-639	47	9	measures	measure	NOUN
issue-639	47	10	,	,	PUNCT
issue-639	47	11	the	the	DET
issue-639	47	12	application	application	NOUN
issue-639	47	13	of	of	ADP
issue-639	47	14	which	which	PRON
issue-639	47	15	is	be	AUX
issue-639	47	16	initiated	initiate	VERB
issue-639	47	17	by	by	ADP
issue-639	47	18	a	a	DET
issue-639	47	19	taxpayer	taxpayer	NOUN
issue-639	47	20	itself	itself	PRON
issue-639	47	21	.	.	PUNCT
issue-639	48	1	in	in	ADP
issue-639	48	2	accordance	accordance	NOUN
issue-639	48	3	with	with	ADP
issue-639	48	4	the	the	DET
issue-639	48	5	tax	tax	NOUN
issue-639	48	6	code	code	NOUN
issue-639	48	7	of	of	ADP
issue-639	48	8	ukraine	ukraine	NOUN
issue-639	48	9	,	,	PUNCT
issue-639	48	10	in	in	ADP
issue-639	48	11	the	the	DET
issue-639	48	12	presence	presence	NOUN
issue-639	48	13	of	of	ADP
issue-639	48	14	the	the	DET
issue-639	48	15	established	establish	VERB
issue-639	48	16	list	list	NOUN
issue-639	48	17	of	of	ADP
issue-639	48	18	circumstances	circumstance	NOUN
issue-639	48	19	specified	specify	VERB
issue-639	48	20	by	by	ADP
issue-639	48	21	the	the	DET
issue-639	48	22	cabinet	cabinet	NOUN
issue-639	48	23	of	of	ADP
issue-639	48	24	ministers	minister	NOUN
issue-639	48	25	of	of	ADP
issue-639	48	26	ukraine	ukraine	NOUN
issue-639	48	27	,	,	PUNCT
issue-639	48	28	a	a	DET
issue-639	48	29	taxpayer	taxpayer	NOUN
issue-639	48	30	may	may	AUX
issue-639	48	31	be	be	AUX
issue-639	48	32	granted	grant	VERB
issue-639	48	33	with	with	ADP
issue-639	48	34	instalment	instalment	NOUN
issue-639	48	35	,	,	PUNCT
issue-639	48	36	deferral	deferral	NOUN
issue-639	48	37	of	of	ADP
issue-639	48	38	monetary	monetary	ADJ
issue-639	48	39	obligations	obligation	NOUN
issue-639	48	40	or	or	CCONJ
issue-639	48	41	tax	tax	NOUN
issue-639	48	42	debt	debt	NOUN
issue-639	48	43	.	.	PUNCT
issue-639	49	1	these	these	PRON
issue-639	49	2	are	be	AUX
issue-639	49	3	the	the	DET
issue-639	49	4	means	mean	NOUN
issue-639	49	5	of	of	ADP
issue-639	49	6	collateral	collateral	NOUN
issue-639	49	7	consisting	consist	VERB
issue-639	49	8	in	in	ADP
issue-639	49	9	transferring	transfer	VERB
issue-639	49	10	the	the	DET
issue-639	49	11	terms	term	NOUN
issue-639	49	12	of	of	ADP
issue-639	49	13	payment	payment	NOUN
issue-639	49	14	of	of	ADP
issue-639	49	15	taxpayers	taxpayer	NOUN
issue-639	49	16	’	’	PART
issue-639	49	17	money	money	NOUN
issue-639	49	18	liabilities	liability	NOUN
issue-639	49	19	or	or	CCONJ
issue-639	49	20	tax	tax	NOUN
issue-639	49	21	debt	debt	NOUN
issue-639	49	22	at	at	ADP
issue-639	49	23	a	a	DET
issue-639	49	24	rate	rate	NOUN
issue-639	49	25	equal	equal	ADJ
issue-639	49	26	to	to	ADP
issue-639	49	27	the	the	DET
issue-639	49	28	amount	amount	NOUN
issue-639	49	29	of	of	ADP
issue-639	49	30	120	120	NUM
issue-639	49	31	percent	percent	NOUN
issue-639	49	32	annual	annual	ADJ
issue-639	49	33	discount	discount	NOUN
issue-639	49	34	rate	rate	NOUN
issue-639	49	35	of	of	ADP
issue-639	49	36	the	the	DET
issue-639	49	37	national	national	PROPN
issue-639	49	38	bank	bank	PROPN
issue-639	49	39	of	of	ADP
issue-639	49	40	ukraine	ukraine	PROPN
issue-639	49	41	acting	act	VERB
issue-639	49	42	on	on	ADP
issue-639	49	43	the	the	DET
issue-639	49	44	day	day	NOUN
issue-639	49	45	of	of	ADP
issue-639	49	46	the	the	DET
issue-639	49	47	decision	decision	NOUN
issue-639	49	48	of	of	ADP
issue-639	49	49	the	the	DET
issue-639	49	50	supervisory	supervisory	ADJ
issue-639	49	51	body	body	NOUN
issue-639	49	52	to	to	PART
issue-639	49	53	make	make	VERB
issue-639	49	54	a	a	DET
issue-639	49	55	decision	decision	NOUN
issue-639	49	56	on	on	ADP
issue-639	49	57	instalment	instalment	NOUN
issue-639	49	58	,	,	PUNCT
issue-639	49	59	deferral	deferral	NOUN
issue-639	49	60	of	of	ADP
issue-639	49	61	monetary	monetary	ADJ
issue-639	49	62	obligations	obligation	NOUN
issue-639	49	63	or	or	CCONJ
issue-639	49	64	tax	tax	NOUN
issue-639	49	65	debt	debt	NOUN
issue-639	49	66	(	(	PUNCT
issue-639	49	67	tax	tax	NOUN
issue-639	49	68	code	code	NOUN
issue-639	49	69	of	of	ADP
issue-639	49	70	ukraine	ukraine	NOUN
issue-639	49	71	,	,	PUNCT
issue-639	49	72	2010	2010	NUM
issue-639	49	73	)	)	PUNCT
issue-639	49	74	.	.	PUNCT
issue-639	50	1	the	the	DET
issue-639	50	2	tax	tax	NOUN
issue-639	50	3	code	code	NOUN
issue-639	50	4	of	of	ADP
issue-639	50	5	estonia	estonia	PROPN
issue-639	50	6	provides	provide	VERB
issue-639	50	7	that	that	SCONJ
issue-639	50	8	the	the	DET
issue-639	50	9	tax	tax	NOUN
issue-639	50	10	administrator	administrator	NOUN
issue-639	50	11	,	,	PUNCT
issue-639	50	12	upon	upon	SCONJ
issue-639	50	13	request	request	NOUN
issue-639	50	14	of	of	ADP
issue-639	50	15	the	the	DET
issue-639	50	16	taxable	taxable	ADJ
issue-639	50	17	person	person	NOUN
issue-639	50	18	who	who	PRON
issue-639	50	19	is	be	AUX
issue-639	50	20	experiencing	experience	VERB
issue-639	50	21	the	the	DET
issue-639	50	22	complication	complication	NOUN
issue-639	50	23	of	of	ADP
issue-639	50	24	tax	tax	NOUN
issue-639	50	25	payment	payment	NOUN
issue-639	50	26	,	,	PUNCT
issue-639	50	27	has	have	VERB
issue-639	50	28	the	the	DET
issue-639	50	29	right	right	NOUN
issue-639	50	30	to	to	PART
issue-639	50	31	arrange	arrange	VERB
issue-639	50	32	payment	payment	NOUN
issue-639	50	33	of	of	ADP
issue-639	50	34	his	his	PRON
issue-639	50	35	tax	tax	NOUN
issue-639	50	36	debt	debt	NOUN
issue-639	50	37	on	on	ADP
issue-639	50	38	the	the	DET
issue-639	50	39	instalments	instalment	NOUN
issue-639	50	40	,	,	PUNCT
issue-639	50	41	as	as	ADV
issue-639	50	42	well	well	ADV
issue-639	50	43	as	as	ADP
issue-639	50	44	the	the	DET
issue-639	50	45	payment	payment	NOUN
issue-639	50	46	of	of	ADP
issue-639	50	47	such	such	DET
issue-639	50	48	a	a	DET
issue-639	50	49	known	know	VERB
issue-639	50	50	liability	liability	NOUN
issue-639	50	51	,	,	PUNCT
issue-639	50	52	which	which	DET
issue-639	50	53	term	term	NOUN
issue-639	50	54	has	have	AUX
issue-639	50	55	not	not	PART
issue-639	50	56	yet	yet	ADV
issue-639	50	57	come	come	VERB
issue-639	50	58	.	.	PUNCT
issue-639	51	1	the	the	DET
issue-639	51	2	subject	subject	NOUN
issue-639	51	3	of	of	ADP
issue-639	51	4	taxation	taxation	NOUN
issue-639	51	5	provides	provide	VERB
issue-639	51	6	a	a	DET
issue-639	51	7	reasonable	reasonable	ADJ
issue-639	51	8	request	request	NOUN
issue-639	51	9	and	and	CCONJ
issue-639	51	10	a	a	DET
issue-639	51	11	payment	payment	NOUN
issue-639	51	12	schedule	schedule	NOUN
issue-639	51	13	to	to	PART
issue-639	51	14	get	get	VERB
issue-639	51	15	instalment	instalment	NOUN
issue-639	51	16	(	(	PUNCT
issue-639	51	17	article	article	NOUN
issue-639	51	18	111	111	NUM
issue-639	51	19	of	of	ADP
issue-639	51	20	the	the	DET
issue-639	51	21	ta	ta	PROPN
issue-639	51	22	of	of	ADP
issue-639	51	23	estonia	estonia	PROPN
issue-639	51	24	)	)	PUNCT
issue-639	51	25	(	(	PUNCT
issue-639	51	26	taxation	taxation	NOUN
issue-639	51	27	act	act	NOUN
issue-639	51	28	of	of	ADP
issue-639	51	29	the	the	DET
issue-639	51	30	republic	republic	NOUN
issue-639	51	31	of	of	ADP
issue-639	51	32	estonia	estonia	PROPN
issue-639	51	33	,	,	PUNCT
issue-639	51	34	2002	2002	NUM
issue-639	51	35	)	)	PUNCT
issue-639	51	36	.	.	PUNCT
issue-639	52	1	the	the	DET
issue-639	52	2	guarantee	guarantee	NOUN
issue-639	52	3	of	of	ADP
issue-639	52	4	the	the	DET
issue-639	52	5	application	application	NOUN
issue-639	52	6	of	of	ADP
issue-639	52	7	such	such	ADJ
issue-639	52	8	measures	measure	NOUN
issue-639	52	9	,	,	PUNCT
issue-639	52	10	called	call	VERB
issue-639	52	11	the	the	DET
issue-639	52	12	instalment	instalment	NOUN
issue-639	52	13	and	and	CCONJ
issue-639	52	14	deferral	deferral	NOUN
issue-639	52	15	of	of	ADP
issue-639	52	16	a	a	DET
issue-639	52	17	tax	tax	NOUN
issue-639	52	18	liability	liability	NOUN
issue-639	52	19	or	or	CCONJ
issue-639	52	20	a	a	DET
issue-639	52	21	tax	tax	NOUN
issue-639	52	22	debt	debt	NOUN
issue-639	52	23	,	,	PUNCT
issue-639	52	24	is	be	AUX
issue-639	52	25	called	call	VERB
issue-639	52	26	a	a	DET
issue-639	52	27	lien	lien	NOUN
issue-639	52	28	(	(	PUNCT
issue-639	52	29	sometimes	sometimes	ADV
issue-639	52	30	the	the	DET
issue-639	52	31	name	name	NOUN
issue-639	52	32	is	be	AUX
issue-639	52	33	specified	specify	VERB
issue-639	52	34	as	as	ADP
issue-639	52	35	a	a	DET
issue-639	52	36	tax	tax	NOUN
issue-639	52	37	lien	lien	NOUN
issue-639	52	38	)	)	PUNCT
issue-639	52	39	or	or	CCONJ
issue-639	52	40	a	a	DET
issue-639	52	41	guaranty	guaranty	NOUN
issue-639	52	42	,	,	PUNCT
issue-639	52	43	according	accord	VERB
issue-639	52	44	to	to	ADP
issue-639	52	45	the	the	DET
issue-639	52	46	legislation	legislation	NOUN
issue-639	52	47	of	of	ADP
issue-639	52	48	ukraine	ukraine	NOUN
issue-639	52	49	–	–	PUNCT
issue-639	52	50	only	only	ADV
issue-639	52	51	a	a	DET
issue-639	52	52	tax	tax	NOUN
issue-639	52	53	lien	lien	NOUN
issue-639	52	54	.	.	PUNCT
issue-639	53	1	it	it	PRON
issue-639	53	2	should	should	AUX
issue-639	53	3	be	be	AUX
issue-639	53	4	noted	note	VERB
issue-639	53	5	that	that	SCONJ
issue-639	53	6	the	the	DET
issue-639	53	7	legislation	legislation	NOUN
issue-639	53	8	of	of	ADP
issue-639	53	9	ukraine	ukraine	PROPN
issue-639	53	10	restricts	restrict	VERB
issue-639	53	11	the	the	DET
issue-639	53	12	taxpayer	taxpayer	NOUN
issue-639	53	13	’s	’s	PART
issue-639	53	14	right	right	NOUN
issue-639	53	15	to	to	PART
issue-639	53	16	use	use	VERB
issue-639	53	17	the	the	DET
issue-639	53	18	guaranty	guaranty	NOUN
issue-639	53	19	,	,	PUNCT
issue-639	53	20	rather	rather	ADV
issue-639	53	21	common	common	ADJ
issue-639	53	22	and	and	CCONJ
issue-639	53	23	that	that	PRON
issue-639	53	24	is	be	AUX
issue-639	53	25	actively	actively	ADV
issue-639	53	26	used	use	VERB
issue-639	53	27	in	in	ADP
issue-639	53	28	other	other	ADJ
issue-639	53	29	countries	country	NOUN
issue-639	53	30	.	.	PUNCT
issue-639	54	1	obviously	obviously	ADV
issue-639	54	2	,	,	PUNCT
issue-639	54	3	such	such	ADJ
issue-639	54	4	restrictions	restriction	NOUN
issue-639	54	5	once	once	ADV
issue-639	54	6	again	again	ADV
issue-639	54	7	raise	raise	VERB
issue-639	54	8	the	the	DET
issue-639	54	9	issue	issue	NOUN
issue-639	54	10	of	of	ADP
issue-639	54	11	introducing	introduce	VERB
issue-639	54	12	alternative	alternative	ADJ
issue-639	54	13	security	security	NOUN
issue-639	54	14	measures	measure	NOUN
issue-639	54	15	with	with	ADP
issue-639	54	16	the	the	DET
issue-639	54	17	involvement	involvement	NOUN
issue-639	54	18	of	of	ADP
issue-639	54	19	the	the	DET
issue-639	54	20	third	third	ADJ
issue-639	54	21	parties	party	NOUN
issue-639	54	22	,	,	PUNCT
issue-639	54	23	which	which	PRON
issue-639	54	24	require	require	VERB
issue-639	54	25	improvement	improvement	NOUN
issue-639	54	26	of	of	ADP
issue-639	54	27	legal	legal	ADJ
issue-639	54	28	regulation	regulation	NOUN
issue-639	54	29	and	and	CCONJ
issue-639	54	30	control	control	NOUN
issue-639	54	31	over	over	ADP
issue-639	54	32	the	the	DET
issue-639	54	33	activities	activity	NOUN
issue-639	54	34	of	of	ADP
issue-639	54	35	banks	bank	NOUN
issue-639	54	36	and	and	CCONJ
issue-639	54	37	other	other	ADJ
issue-639	54	38	financial	financial	ADJ
issue-639	54	39	institutions	institution	NOUN
issue-639	54	40	in	in	ADP
issue-639	54	41	the	the	DET
issue-639	54	42	country	country	NOUN
issue-639	54	43	.	.	PUNCT
issue-639	55	1	it	it	PRON
issue-639	55	2	is	be	AUX
issue-639	55	3	important	important	ADJ
issue-639	55	4	to	to	PART
issue-639	55	5	note	note	VERB
issue-639	55	6	the	the	DET
issue-639	55	7	reasonableness	reasonableness	NOUN
issue-639	55	8	of	of	ADP
issue-639	55	9	the	the	DET
issue-639	55	10	approach	approach	NOUN
issue-639	55	11	of	of	ADP
issue-639	55	12	the	the	DET
issue-639	55	13	estonian	estonian	ADJ
issue-639	55	14	legislator	legislator	NOUN
issue-639	55	15	,	,	PUNCT
issue-639	55	16	who	who	PRON
issue-639	55	17	has	have	AUX
issue-639	55	18	put	put	VERB
issue-639	55	19	measures	measure	NOUN
issue-639	55	20	to	to	PART
issue-639	55	21	secure	secure	VERB
issue-639	55	22	and	and	CCONJ
issue-639	55	23	enforce	enforce	VERB
issue-639	55	24	the	the	DET
issue-639	55	25	tax	tax	NOUN
issue-639	55	26	liability	liability	NOUN
issue-639	55	27	,	,	PUNCT
issue-639	55	28	including	include	VERB
issue-639	55	29	the	the	DET
issue-639	55	30	repayment	repayment	NOUN
issue-639	55	31	of	of	ADP
issue-639	55	32	tax	tax	NOUN
issue-639	55	33	debt	debt	NOUN
issue-639	55	34	,	,	PUNCT
issue-639	55	35	in	in	ADP
issue-639	55	36	one	one	NUM
issue-639	55	37	chapter	chapter	NOUN
issue-639	55	38	(	(	PUNCT
issue-639	55	39	chapter	chapter	NOUN
issue-639	55	40	12	12	NUM
issue-639	55	41	“	"	PUNCT
issue-639	55	42	security	security	NOUN
issue-639	55	43	”	"	PUNCT
issue-639	55	44	)	)	PUNCT
issue-639	55	45	.	.	PUNCT
issue-639	56	1	among	among	ADP
issue-639	56	2	these	these	DET
issue-639	56	3	securities	security	NOUN
issue-639	56	4	,	,	PUNCT
issue-639	56	5	there	there	PRON
issue-639	56	6	are	be	VERB
issue-639	56	7	provided	provide	VERB
issue-639	56	8	:	:	PUNCT
issue-639	56	9	surety	surety	NOUN
issue-639	56	10	,	,	PUNCT
issue-639	56	11	an	an	DET
issue-639	56	12	amount	amount	NOUN
issue-639	56	13	of	of	ADP
issue-639	56	14	security	security	NOUN
issue-639	56	15	paid	pay	VERB
issue-639	56	16	into	into	ADP
issue-639	56	17	the	the	DET
issue-639	56	18	bank	bank	NOUN
issue-639	56	19	account	account	NOUN
issue-639	56	20	designated	designate	VERB
issue-639	56	21	therefor	therefor	ADP
issue-639	56	22	as	as	ADP
issue-639	56	23	a	a	DET
issue-639	56	24	deposit	deposit	NOUN
issue-639	56	25	;	;	PUNCT
issue-639	56	26	a	a	DET
issue-639	56	27	registered	register	VERB
issue-639	56	28	security	security	NOUN
issue-639	56	29	over	over	ADP
issue-639	56	30	movables	movable	NOUN
issue-639	56	31	or	or	CCONJ
issue-639	56	32	a	a	DET
issue-639	56	33	mortgage	mortgage	NOUN
issue-639	56	34	established	establish	VERB
issue-639	56	35	for	for	ADP
issue-639	56	36	the	the	DET
issue-639	56	37	benefit	benefit	NOUN
issue-639	56	38	of	of	ADP
issue-639	56	39	the	the	DET
issue-639	56	40	state	state	NOUN
issue-639	56	41	,	,	PUNCT
issue-639	56	42	a	a	DET
issue-639	56	43	rural	rural	ADJ
issue-639	56	44	municipality	municipality	NOUN
issue-639	56	45	or	or	CCONJ
issue-639	56	46	a	a	DET
issue-639	56	47	city	city	NOUN
issue-639	56	48	(	(	PUNCT
issue-639	56	49	article	article	NOUN
issue-639	56	50	122	122	NUM
issue-639	56	51	)	)	PUNCT
issue-639	56	52	(	(	PUNCT
issue-639	56	53	taxation	taxation	NOUN
issue-639	56	54	act	act	NOUN
issue-639	56	55	of	of	ADP
issue-639	56	56	the	the	DET
issue-639	56	57	republic	republic	NOUN
issue-639	56	58	of	of	ADP
issue-639	56	59	estonia	estonia	PROPN
issue-639	56	60	,	,	PUNCT
issue-639	56	61	2002	2002	NUM
issue-639	56	62	)	)	PUNCT
issue-639	56	63	.	.	PUNCT
issue-639	57	1	a	a	DET
issue-639	57	2	tax	tax	NOUN
issue-639	57	3	authority	authority	NOUN
issue-639	57	4	has	have	VERB
issue-639	57	5	the	the	DET
issue-639	57	6	right	right	NOUN
issue-639	57	7	to	to	PART
issue-639	57	8	issue	issue	VERB
issue-639	57	9	an	an	DET
issue-639	57	10	order	order	NOUN
issue-639	57	11	to	to	ADP
issue-639	57	12	a	a	DET
issue-639	57	13	credit	credit	NOUN
issue-639	57	14	institution	institution	NOUN
issue-639	57	15	for	for	ADP
issue-639	57	16	the	the	DET
issue-639	57	17	seizure	seizure	NOUN
issue-639	57	18	of	of	ADP
issue-639	57	19	the	the	DET
issue-639	57	20	bank	bank	NOUN
issue-639	57	21	account	account	NOUN
issue-639	57	22	of	of	ADP
issue-639	57	23	a	a	DET
issue-639	57	24	debtor	debtor	NOUN
issue-639	57	25	or	or	CCONJ
issue-639	57	26	for	for	ADP
issue-639	57	27	the	the	DET
issue-639	57	28	transfer	transfer	NOUN
issue-639	57	29	of	of	ADP
issue-639	57	30	money	money	NOUN
issue-639	57	31	from	from	ADP
issue-639	57	32	the	the	DET
issue-639	57	33	bank	bank	NOUN
issue-639	57	34	account	account	NOUN
issue-639	57	35	of	of	ADP
issue-639	57	36	a	a	DET
issue-639	57	37	debtor	debtor	NOUN
issue-639	57	38	to	to	ADP
issue-639	57	39	the	the	DET
issue-639	57	40	bank	bank	NOUN
issue-639	57	41	account	account	NOUN
issue-639	57	42	designated	designate	VERB
issue-639	57	43	therefor	therefor	ADP
issue-639	57	44	in	in	ADP
issue-639	57	45	the	the	DET
issue-639	57	46	amount	amount	NOUN
issue-639	57	47	of	of	ADP
issue-639	57	48	the	the	DET
issue-639	57	49	tax	tax	NOUN
issue-639	57	50	arrears	arrear	NOUN
issue-639	57	51	.	.	PUNCT
issue-639	58	1	a	a	DET
issue-639	58	2	credit	credit	NOUN
issue-639	58	3	institution	institution	NOUN
issue-639	58	4	is	be	AUX
issue-639	58	5	required	require	VERB
issue-639	58	6	to	to	PART
issue-639	58	7	comply	comply	VERB
issue-639	58	8	without	without	ADP
issue-639	58	9	delay	delay	NOUN
issue-639	58	10	with	with	ADP
issue-639	58	11	such	such	ADJ
issue-639	58	12	order	order	NOUN
issue-639	58	13	for	for	ADP
issue-639	58	14	the	the	DET
issue-639	58	15	seizure	seizure	NOUN
issue-639	58	16	of	of	ADP
issue-639	58	17	the	the	DET
issue-639	58	18	bank	bank	NOUN
issue-639	58	19	account	account	NOUN
issue-639	58	20	of	of	ADP
issue-639	58	21	a	a	DET
issue-639	58	22	taxable	taxable	ADJ
issue-639	58	23	person	person	NOUN
issue-639	58	24	.	.	PUNCT
issue-639	59	1	if	if	SCONJ
issue-639	59	2	the	the	DET
issue-639	59	3	amount	amount	NOUN
issue-639	59	4	in	in	ADP
issue-639	59	5	the	the	DET
issue-639	59	6	bank	bank	NOUN
issue-639	59	7	account	account	NOUN
issue-639	59	8	is	be	AUX
issue-639	59	9	smaller	small	ADJ
issue-639	59	10	than	than	ADP
issue-639	59	11	the	the	DET
issue-639	59	12	amount	amount	NOUN
issue-639	59	13	to	to	PART
issue-639	59	14	be	be	AUX
issue-639	59	15	transferred	transfer	VERB
issue-639	59	16	according	accord	VERB
issue-639	59	17	to	to	ADP
issue-639	59	18	the	the	DET
issue-639	59	19	order	order	NOUN
issue-639	59	20	of	of	ADP
issue-639	59	21	the	the	DET
issue-639	59	22	tax	tax	NOUN
issue-639	59	23	authority	authority	NOUN
issue-639	59	24	,	,	PUNCT
issue-639	59	25	the	the	DET
issue-639	59	26	credit	credit	NOUN
issue-639	59	27	institution	institution	NOUN
issue-639	59	28	is	be	AUX
issue-639	59	29	required	require	VERB
issue-639	59	30	to	to	PART
issue-639	59	31	comply	comply	VERB
issue-639	59	32	with	with	ADP
issue-639	59	33	the	the	DET
issue-639	59	34	order	order	NOUN
issue-639	59	35	in	in	ADP
issue-639	59	36	an	an	DET
issue-639	59	37	amount	amount	NOUN
issue-639	59	38	equal	equal	ADJ
issue-639	59	39	to	to	ADP
issue-639	59	40	the	the	DET
issue-639	59	41	amount	amount	NOUN
issue-639	59	42	in	in	ADP
issue-639	59	43	this	this	DET
issue-639	59	44	bank	bank	NOUN
issue-639	59	45	account	account	NOUN
issue-639	59	46	and	and	CCONJ
issue-639	59	47	further	further	ADJ
issue-639	59	48	receipts	receipt	NOUN
issue-639	59	49	of	of	ADP
issue-639	59	50	money	money	NOUN
issue-639	59	51	in	in	ADP
issue-639	59	52	the	the	DET
issue-639	59	53	bank	bank	NOUN
issue-639	59	54	account	account	NOUN
issue-639	59	55	of	of	ADP
issue-639	59	56	the	the	DET
issue-639	59	57	debtor	debtor	NOUN
issue-639	59	58	(	(	PUNCT
issue-639	59	59	article	article	NOUN
issue-639	59	60	131	131	NUM
issue-639	59	61	)	)	PUNCT
issue-639	59	62	(	(	PUNCT
issue-639	59	63	taxation	taxation	NOUN
issue-639	59	64	act	act	NOUN
issue-639	59	65	of	of	ADP
issue-639	59	66	the	the	DET
issue-639	59	67	republic	republic	NOUN
issue-639	59	68	of	of	ADP
issue-639	59	69	estonia	estonia	PROPN
issue-639	59	70	,	,	PUNCT
issue-639	59	71	2002	2002	NUM
issue-639	59	72	)	)	PUNCT
issue-639	59	73	.	.	PUNCT
issue-639	60	1	if	if	SCONJ
issue-639	60	2	we	we	PRON
issue-639	60	3	turn	turn	VERB
issue-639	60	4	to	to	ADP
issue-639	60	5	the	the	DET
issue-639	60	6	tax	tax	NOUN
issue-639	60	7	code	code	NOUN
issue-639	60	8	of	of	ADP
issue-639	60	9	ukraine	ukraine	NOUN
issue-639	60	10	,	,	PUNCT
issue-639	60	11	then	then	ADV
issue-639	60	12	,	,	PUNCT
issue-639	60	13	unfortunately	unfortunately	ADV
issue-639	60	14	,	,	PUNCT
issue-639	60	15	we	we	PRON
issue-639	60	16	can	can	AUX
issue-639	60	17	again	again	ADV
issue-639	60	18	state	state	VERB
issue-639	60	19	that	that	SCONJ
issue-639	60	20	the	the	DET
issue-639	60	21	current	current	ADJ
issue-639	60	22	legal	legal	ADJ
issue-639	60	23	procedure	procedure	NOUN
issue-639	60	24	is	be	AUX
issue-639	60	25	different	different	ADJ
issue-639	60	26	from	from	ADP
issue-639	60	27	the	the	DET
issue-639	60	28	given	give	VERB
issue-639	60	29	one	one	NUM
issue-639	60	30	since	since	SCONJ
issue-639	60	31	the	the	DET
issue-639	60	32	supervisory	supervisory	ADJ
issue-639	60	33	body	body	NOUN
issue-639	60	34	itself	itself	PRON
issue-639	60	35	has	have	VERB
issue-639	60	36	the	the	DET
issue-639	60	37	right	right	NOUN
issue-639	60	38	to	to	PART
issue-639	60	39	make	make	VERB
issue-639	60	40	decisions	decision	NOUN
issue-639	60	41	only	only	ADV
issue-639	60	42	in	in	ADP
issue-639	60	43	relation	relation	NOUN
issue-639	60	44	to	to	ADP
issue-639	60	45	the	the	DET
issue-639	60	46	application	application	NOUN
issue-639	60	47	of	of	ADP
issue-639	60	48	the	the	DET
issue-639	60	49	tax	tax	NOUN
issue-639	60	50	lien	lien	NOUN
issue-639	60	51	of	of	ADP
issue-639	60	52	the	the	DET
issue-639	60	53	taxpayer	taxpayer	NOUN
issue-639	60	54	’s	’s	PART
issue-639	60	55	property	property	NOUN
issue-639	60	56	,	,	PUNCT
issue-639	60	57	that	that	PRON
issue-639	60	58	being	be	AUX
issue-639	60	59	said	say	VERB
issue-639	60	60	,	,	PUNCT
issue-639	60	61	the	the	DET
issue-639	60	62	code	code	NOUN
issue-639	60	63	states	state	VERB
issue-639	60	64	that	that	SCONJ
issue-639	60	65	if	if	SCONJ
issue-639	60	66	the	the	DET
issue-639	60	67	taxpayer	taxpayer	NOUN
issue-639	60	68	does	do	AUX
issue-639	60	69	not	not	PART
issue-639	60	70	allow	allow	VERB
issue-639	60	71	the	the	DET
issue-639	60	72	tax	tax	NOUN
issue-639	60	73	authority	authority	NOUN
issue-639	60	74	to	to	PART
issue-639	60	75	make	make	VERB
issue-639	60	76	a	a	DET
issue-639	60	77	property	property	NOUN
issue-639	60	78	inventory	inventory	NOUN
issue-639	60	79	of	of	ADP
issue-639	60	80	such	such	DET
issue-639	60	81	a	a	DET
issue-639	60	82	taxpayer	taxpayer	NOUN
issue-639	60	83	in	in	ADP
issue-639	60	84	tax	tax	NOUN
issue-639	60	85	lien	lien	NOUN
issue-639	60	86	and/	and/	PROPN
issue-639	60	87	or	or	CCONJ
issue-639	60	88	fails	fail	VERB
issue-639	60	89	to	to	PART
issue-639	60	90	submit	submit	VERB
issue-639	60	91	the	the	DET
issue-639	60	92	documents	document	NOUN
issue-639	60	93	necessary	necessary	ADJ
issue-639	60	94	for	for	ADP
issue-639	60	95	such	such	DET
issue-639	60	96	an	an	DET
issue-639	60	97	inventory	inventory	NOUN
issue-639	60	98	,	,	PUNCT
issue-639	60	99	the	the	DET
issue-639	60	100	tax	tax	NOUN
issue-639	60	101	authority	authority	NOUN
issue-639	60	102	draws	draw	VERB
issue-639	60	103	up	up	ADP
issue-639	60	104	an	an	DET
issue-639	60	105	act	act	NOUN
issue-639	60	106	of	of	ADP
issue-639	60	107	refusal	refusal	NOUN
issue-639	60	108	of	of	ADP
issue-639	60	109	the	the	DET
issue-639	60	110	taxpayer	taxpayer	NOUN
issue-639	60	111	from	from	ADP
issue-639	60	112	property	property	NOUN
issue-639	60	113	inventory	inventory	NOUN
issue-639	60	114	in	in	ADP
issue-639	60	115	tax	tax	NOUN
issue-639	60	116	lien	lien	NOUN
issue-639	60	117	and	and	CCONJ
issue-639	60	118	appeals	appeal	NOUN
issue-639	60	119	to	to	ADP
issue-639	60	120	the	the	DET
issue-639	60	121	court	court	NOUN
issue-639	60	122	to	to	PART
issue-639	60	123	stop	stop	VERB
issue-639	60	124	cost	cost	NOUN
issue-639	60	125	transactions	transaction	NOUN
issue-639	60	126	in	in	ADP
issue-639	60	127	the	the	DET
issue-639	60	128	taxpayer	taxpayer	NOUN
issue-639	60	129	’s	’s	PART
issue-639	60	130	accounts	account	NOUN
issue-639	60	131	,	,	PUNCT
issue-639	60	132	prohibit	prohibit	VERB
issue-639	60	133	alienation	alienation	NOUN
issue-639	60	134	of	of	ADP
issue-639	60	135	property	property	NOUN
issue-639	60	136	by	by	ADP
issue-639	60	137	such	such	DET
issue-639	60	138	a	a	DET
issue-639	60	139	taxpayer	taxpayer	NOUN
issue-639	60	140	,	,	PUNCT
issue-639	60	141	and	and	CCONJ
issue-639	60	142	oblige	oblige	VERB
issue-639	60	143	such	such	DET
issue-639	60	144	a	a	DET
issue-639	60	145	taxpayer	taxpayer	NOUN
issue-639	60	146	to	to	PART
issue-639	60	147	allow	allow	VERB
issue-639	60	148	the	the	DET
issue-639	60	149	tax	tax	NOUN
issue-639	60	150	administrator	administrator	NOUN
issue-639	60	151	to	to	PART
issue-639	60	152	conduct	conduct	VERB
issue-639	60	153	property	property	NOUN
issue-639	60	154	inventory	inventory	NOUN
issue-639	60	155	in	in	ADP
issue-639	60	156	tax	tax	NOUN
issue-639	60	157	lien	lien	NOUN
issue-639	60	158	(	(	PUNCT
issue-639	60	159	tax	tax	NOUN
issue-639	60	160	code	code	NOUN
issue-639	60	161	of	of	ADP
issue-639	60	162	ukraine	ukraine	NOUN
issue-639	60	163	,	,	PUNCT
issue-639	60	164	2010	2010	NUM
issue-639	60	165	)	)	PUNCT
issue-639	60	166	.	.	PUNCT
issue-639	61	1	the	the	DET
issue-639	61	2	relevant	relevant	ADJ
issue-639	61	3	restrictions	restriction	NOUN
issue-639	61	4	on	on	ADP
issue-639	61	5	the	the	DET
issue-639	61	6	supervisory	supervisory	ADJ
issue-639	61	7	authority	authority	NOUN
issue-639	61	8	’s	’s	PART
issue-639	61	9	powers	power	NOUN
issue-639	61	10	under	under	ADP
issue-639	61	11	the	the	DET
issue-639	61	12	legislation	legislation	NOUN
issue-639	61	13	of	of	ADP
issue-639	61	14	ukraine	ukraine	NOUN
issue-639	61	15	are	be	AUX
issue-639	61	16	also	also	ADV
issue-639	61	17	discussed	discuss	VERB
issue-639	61	18	during	during	ADP
issue-639	61	19	the	the	DET
issue-639	61	20	characterization	characterization	NOUN
issue-639	61	21	of	of	ADP
issue-639	61	22	measures	measure	NOUN
issue-639	61	23	for	for	ADP
issue-639	61	24	the	the	DET
issue-639	61	25	compulsory	compulsory	ADJ
issue-639	61	26	collection	collection	NOUN
issue-639	61	27	of	of	ADP
issue-639	61	28	tax	tax	NOUN
issue-639	61	29	debt	debt	NOUN
issue-639	61	30	.	.	PUNCT
issue-639	62	1	the	the	DET
issue-639	62	2	analysis	analysis	NOUN
issue-639	62	3	of	of	ADP
issue-639	62	4	court	court	NOUN
issue-639	62	5	decisions	decision	NOUN
issue-639	62	6	on	on	ADP
issue-639	62	7	the	the	DET
issue-639	62	8	resolution	resolution	NOUN
issue-639	62	9	of	of	ADP
issue-639	62	10	tax	tax	NOUN
issue-639	62	11	disputes	dispute	NOUN
issue-639	62	12	allows	allow	VERB
issue-639	62	13	indicating	indicate	VERB
issue-639	62	14	systematic	systematic	ADJ
issue-639	62	15	practical	practical	ADJ
issue-639	62	16	problems	problem	NOUN
issue-639	62	17	related	relate	VERB
issue-639	62	18	both	both	PRON
issue-639	62	19	to	to	ADP
issue-639	62	20	the	the	DET
issue-639	62	21	specified	specified	ADJ
issue-639	62	22	restrictions	restriction	NOUN
issue-639	62	23	and	and	CCONJ
issue-639	62	24	to	to	ADP
issue-639	62	25	the	the	DET
issue-639	62	26	gaps	gap	NOUN
issue-639	62	27	in	in	ADP
issue-639	62	28	the	the	DET
issue-639	62	29	formulation	formulation	NOUN
issue-639	62	30	of	of	ADP
issue-639	62	31	legal	legal	ADJ
issue-639	62	32	regulations	regulation	NOUN
issue-639	62	33	(	(	PUNCT
issue-639	62	34	first	first	ADV
issue-639	62	35	of	of	ADP
issue-639	62	36	all	all	PRON
issue-639	62	37	,	,	PUNCT
issue-639	62	38	provisions	provision	NOUN
issue-639	62	39	of	of	ADP
issue-639	62	40	the	the	DET
issue-639	62	41	tax	tax	NOUN
issue-639	62	42	code	code	NOUN
issue-639	62	43	of	of	ADP
issue-639	62	44	ukraine	ukraine	NOUN
issue-639	62	45	)	)	PUNCT
issue-639	62	46	regarding	regard	VERB
issue-639	62	47	types	type	NOUN
issue-639	62	48	of	of	ADP
issue-639	62	49	security	security	NOUN
issue-639	62	50	measures	measure	NOUN
issue-639	62	51	and	and	CCONJ
issue-639	62	52	measures	measure	NOUN
issue-639	62	53	to	to	PART
issue-639	62	54	collect	collect	VERB
issue-639	62	55	tax	tax	NOUN
issue-639	62	56	debt	debt	NOUN
issue-639	62	57	,	,	PUNCT
issue-639	62	58	procedures	procedure	NOUN
issue-639	62	59	for	for	ADP
issue-639	62	60	their	their	PRON
issue-639	62	61	application	application	NOUN
issue-639	62	62	.	.	PUNCT
issue-639	63	1	scientists	scientist	NOUN
issue-639	63	2	are	be	AUX
issue-639	63	3	talking	talk	VERB
issue-639	63	4	about	about	ADP
issue-639	63	5	such	such	ADJ
issue-639	63	6	problems	problem	NOUN
issue-639	63	7	(	(	PUNCT
issue-639	63	8	tylchyk	tylchyk	PROPN
issue-639	63	9	,	,	PUNCT
issue-639	63	10	2011	2011	NUM
issue-639	63	11	)	)	PUNCT
issue-639	63	12	;	;	PUNCT
issue-639	63	13	their	their	PRON
issue-639	63	14	proposals	proposal	NOUN
issue-639	63	15	remain	remain	VERB
issue-639	63	16	unconsidered	unconsidered	ADJ
issue-639	63	17	at	at	ADP
issue-639	63	18	the	the	DET
issue-639	63	19	level	level	NOUN
issue-639	63	20	of	of	ADP
issue-639	63	21	legislation	legislation	NOUN
issue-639	63	22	,	,	PUNCT
issue-639	63	23	though	though	ADV
issue-639	63	24	.	.	PUNCT
issue-639	64	1	procedures	procedure	NOUN
issue-639	64	2	for	for	ADP
issue-639	64	3	tax	tax	NOUN
issue-639	64	4	debt	debt	NOUN
issue-639	64	5	repayment	repayment	NOUN
issue-639	64	6	are	be	AUX
issue-639	64	7	differentiated	differentiate	VERB
issue-639	64	8	depending	depend	VERB
issue-639	64	9	on	on	ADP
issue-639	64	10	the	the	DET
issue-639	64	11	type	type	NOUN
issue-639	64	12	of	of	ADP
issue-639	64	13	taxpayer	taxpayer	NOUN
issue-639	64	14	.	.	PUNCT
issue-639	65	1	there	there	PRON
issue-639	65	2	are	be	VERB
issue-639	65	3	:	:	PUNCT
issue-639	65	4	repayment	repayment	NOUN
issue-639	65	5	of	of	ADP
issue-639	65	6	a	a	DET
issue-639	65	7	tax	tax	NOUN
issue-639	65	8	debt	debt	NOUN
issue-639	65	9	of	of	ADP
issue-639	65	10	legal	legal	ADJ
issue-639	65	11	entities	entity	NOUN
issue-639	65	12	(	(	PUNCT
issue-639	65	13	organizations	organization	NOUN
issue-639	65	14	)	)	PUNCT
issue-639	65	15	and	and	CCONJ
issue-639	65	16	individuals	individual	NOUN
issue-639	65	17	-	-	PUNCT
issue-639	65	18	entrepreneurs	entrepreneur	NOUN
issue-639	65	19	;	;	PUNCT
issue-639	65	20	repayment	repayment	NOUN
issue-639	65	21	of	of	ADP
issue-639	65	22	a	a	DET
issue-639	65	23	tax	tax	NOUN
issue-639	65	24	debt	debt	NOUN
issue-639	65	25	of	of	ADP
issue-639	65	26	individuals	individual	NOUN
issue-639	65	27	who	who	PRON
issue-639	65	28	are	be	AUX
issue-639	65	29	not	not	PART
issue-639	65	30	subjects	subject	NOUN
issue-639	65	31	of	of	ADP
issue-639	65	32	economic	economic	ADJ
issue-639	65	33	activity	activity	NOUN
issue-639	65	34	.	.	PUNCT
issue-639	66	1	depending	depend	VERB
issue-639	66	2	on	on	ADP
issue-639	66	3	the	the	DET
issue-639	66	4	subject	subject	NOUN
issue-639	66	5	,	,	PUNCT
issue-639	66	6	who	who	PRON
issue-639	66	7	is	be	AUX
issue-639	66	8	obliged	oblige	VERB
issue-639	66	9	under	under	ADP
issue-639	66	10	the	the	DET
issue-639	66	11	law	law	NOUN
issue-639	66	12	to	to	PART
issue-639	66	13	decide	decide	VERB
issue-639	66	14	and	and	CCONJ
issue-639	66	15	repay	repay	VERB
issue-639	66	16	a	a	DET
issue-639	66	17	tax	tax	NOUN
issue-639	66	18	debt	debt	NOUN
issue-639	66	19	,	,	PUNCT
issue-639	66	20	the	the	DET
issue-639	66	21	following	follow	VERB
issue-639	66	22	procedures	procedure	NOUN
issue-639	66	23	are	be	AUX
issue-639	66	24	allocated	allocate	VERB
issue-639	66	25	:	:	PUNCT
issue-639	66	26	a	a	X
issue-639	66	27	)	)	PUNCT
issue-639	66	28	by	by	ADP
issue-639	66	29	judicial	judicial	ADJ
issue-639	66	30	procedure	procedure	NOUN
issue-639	66	31	.	.	PUNCT
issue-639	67	1	when	when	SCONJ
issue-639	67	2	the	the	DET
issue-639	67	3	supervisory	supervisory	ADJ
issue-639	67	4	body	body	NOUN
issue-639	67	5	in	in	ADP
issue-639	67	6	order	order	NOUN
issue-639	67	7	to	to	PART
issue-639	67	8	apply	apply	VERB
issue-639	67	9	the	the	DET
issue-639	67	10	procedure	procedure	NOUN
issue-639	67	11	for	for	ADP
issue-639	67	12	repayment	repayment	NOUN
issue-639	67	13	at	at	ADP
issue-639	67	14	the	the	DET
issue-639	67	15	expense	expense	NOUN
issue-639	67	16	of	of	ADP
issue-639	67	17	the	the	DET
issue-639	67	18	taxpayer	taxpayer	NOUN
issue-639	67	19	’s	’s	PART
issue-639	67	20	property	property	NOUN
issue-639	67	21	must	must	AUX
issue-639	67	22	apply	apply	VERB
issue-639	67	23	to	to	ADP
issue-639	67	24	the	the	DET
issue-639	67	25	court	court	NOUN
issue-639	67	26	and	and	CCONJ
issue-639	67	27	obtain	obtain	VERB
issue-639	67	28	a	a	DET
issue-639	67	29	court	court	NOUN
issue-639	67	30	decision	decision	NOUN
issue-639	67	31	on	on	ADP
issue-639	67	32	the	the	DET
issue-639	67	33	repayment	repayment	NOUN
issue-639	67	34	of	of	ADP
issue-639	67	35	tax	tax	NOUN
issue-639	67	36	arrears	arrear	NOUN
issue-639	67	37	from	from	ADP
issue-639	67	38	the	the	DET
issue-639	67	39	taxpayer	taxpayer	NOUN
issue-639	67	40	.	.	PUNCT
issue-639	68	1	b	b	X
issue-639	68	2	)	)	PUNCT
issue-639	68	3	under	under	ADP
issue-639	68	4	administrative	administrative	ADJ
issue-639	68	5	procedure	procedure	NOUN
issue-639	68	6	.	.	PUNCT
issue-639	69	1	the	the	DET
issue-639	69	2	supervisory	supervisory	ADJ
issue-639	69	3	body	body	NOUN
issue-639	69	4	independently	independently	ADV
issue-639	69	5	applies	apply	VERB
issue-639	69	6	procedures	procedure	NOUN
issue-639	69	7	for	for	ADP
issue-639	69	8	taxpayer	taxpayer	NOUN
issue-639	69	9	’s	’s	PART
issue-639	69	10	tax	tax	NOUN
issue-639	69	11	debt	debt	NOUN
issue-639	69	12	repayment	repayment	NOUN
issue-639	69	13	but	but	CCONJ
issue-639	69	14	,	,	PUNCT
issue-639	69	15	for	for	ADP
issue-639	69	16	making	make	VERB
issue-639	69	17	an	an	DET
issue-639	69	18	appropriate	appropriate	ADJ
issue-639	69	19	decision	decision	NOUN
issue-639	69	20	,	,	PUNCT
issue-639	69	21	it	it	PRON
issue-639	69	22	pre	pre	VERB
issue-639	69	23	-	-	NOUN
issue-639	69	24	appeals	appeal	NOUN
issue-639	69	25	to	to	ADP
issue-639	69	26	the	the	DET
issue-639	69	27	court	court	NOUN
issue-639	69	28	for	for	ADP
issue-639	69	29	a	a	DET
issue-639	69	30	permit	permit	NOUN
issue-639	69	31	;	;	PUNCT
issue-639	69	32	the	the	DET
issue-639	69	33	taxpayer	taxpayer	NOUN
issue-639	69	34	has	have	VERB
issue-639	69	35	the	the	DET
issue-639	69	36	right	right	NOUN
issue-639	69	37	to	to	PART
issue-639	69	38	appeal	appeal	VERB
issue-639	69	39	such	such	ADJ
issue-639	69	40	actions	action	NOUN
issue-639	69	41	in	in	ADP
issue-639	69	42	court	court	NOUN
issue-639	69	43	.	.	PUNCT
issue-639	70	1	the	the	DET
issue-639	70	2	judicial	judicial	ADJ
issue-639	70	3	procedure	procedure	NOUN
issue-639	70	4	for	for	ADP
issue-639	70	5	making	make	VERB
issue-639	70	6	a	a	DET
issue-639	70	7	decision	decision	NOUN
issue-639	70	8	on	on	ADP
issue-639	70	9	the	the	DET
issue-639	70	10	application	application	NOUN
issue-639	70	11	of	of	ADP
issue-639	70	12	measures	measure	NOUN
issue-639	70	13	to	to	PART
issue-639	70	14	repay	repay	VERB
issue-639	70	15	tax	tax	NOUN
issue-639	70	16	debt	debt	NOUN
issue-639	70	17	,	,	PUNCT
issue-639	70	18	as	as	SCONJ
issue-639	70	19	the	the	DET
issue-639	70	20	researchers	researcher	NOUN
issue-639	70	21	claim	claim	VERB
issue-639	70	22	,	,	PUNCT
issue-639	70	23	guarantees	guarantee	VERB
issue-639	70	24	a	a	DET
issue-639	70	25	more	more	ADV
issue-639	70	26	objective	objective	ADJ
issue-639	70	27	consideration	consideration	NOUN
issue-639	70	28	of	of	ADP
issue-639	70	29	the	the	DET
issue-639	70	30	issue	issue	NOUN
issue-639	70	31	on	on	ADP
issue-639	70	32	a	a	DET
issue-639	70	33	tax	tax	NOUN
issue-639	70	34	debt	debt	NOUN
issue-639	70	35	and	and	CCONJ
issue-639	70	36	the	the	DET
issue-639	70	37	validity	validity	NOUN
issue-639	70	38	of	of	ADP
issue-639	70	39	claims	claim	NOUN
issue-639	70	40	of	of	ADP
issue-639	70	41	the	the	DET
issue-639	70	42	supervisory	supervisory	ADJ
issue-639	70	43	body	body	NOUN
issue-639	70	44	.	.	PUNCT
issue-639	71	1	at	at	ADP
issue-639	71	2	the	the	DET
issue-639	71	3	same	same	ADJ
issue-639	71	4	time	time	NOUN
issue-639	71	5	,	,	PUNCT
issue-639	71	6	the	the	DET
issue-639	71	7	case	case	NOUN
issue-639	71	8	takes	take	VERB
issue-639	71	9	place	place	NOUN
issue-639	71	10	on	on	ADP
issue-639	71	11	the	the	DET
issue-639	71	12	principles	principle	NOUN
issue-639	71	13	of	of	ADP
issue-639	71	14	competition	competition	NOUN
issue-639	71	15	in	in	ADP
issue-639	71	16	the	the	DET
issue-639	71	17	process	process	NOUN
issue-639	71	18	,	,	PUNCT
issue-639	71	19	where	where	SCONJ
issue-639	71	20	the	the	DET
issue-639	71	21	taxpayer	taxpayer	NOUN
issue-639	71	22	more	more	ADV
issue-639	71	23	actively	actively	ADV
issue-639	71	24	protects	protect	VERB
issue-639	71	25	the	the	DET
issue-639	71	26	baltic	baltic	ADJ
issue-639	71	27	journal	journal	PROPN
issue-639	71	28	of	of	ADP
issue-639	71	29	economic	economic	ADJ
issue-639	71	30	studies	study	NOUN
issue-639	71	31	89	89	NUM
issue-639	71	32	vol	vol	NOUN
issue-639	71	33	.	.	PROPN
issue-639	72	1	5	5	NUM
issue-639	72	2	,	,	PUNCT
issue-639	72	3	no	no	INTJ
issue-639	72	4	.	.	NOUN
issue-639	72	5	2	2	NUM
issue-639	72	6	,	,	PUNCT
issue-639	72	7	2019	2019	NUM
issue-639	72	8	rights	right	NOUN
issue-639	72	9	.	.	PUNCT
issue-639	73	1	such	such	DET
issue-639	73	2	an	an	DET
issue-639	73	3	order	order	NOUN
issue-639	73	4	is	be	AUX
issue-639	73	5	more	more	ADV
issue-639	73	6	complex	complex	ADJ
issue-639	73	7	for	for	ADP
issue-639	73	8	supervisory	supervisory	ADJ
issue-639	73	9	bodies	body	NOUN
issue-639	73	10	and	and	CCONJ
issue-639	73	11	requires	require	VERB
issue-639	73	12	of	of	ADP
issue-639	73	13	them	they	PRON
issue-639	73	14	good	good	ADJ
issue-639	73	15	legal	legal	ADJ
issue-639	73	16	preparation	preparation	NOUN
issue-639	73	17	,	,	PUNCT
issue-639	73	18	consideration	consideration	NOUN
issue-639	73	19	of	of	ADP
issue-639	73	20	the	the	DET
issue-639	73	21	case	case	NOUN
issue-639	73	22	takes	take	VERB
issue-639	73	23	a	a	DET
issue-639	73	24	considerable	considerable	ADJ
issue-639	73	25	time	time	NOUN
issue-639	73	26	.	.	PUNCT
issue-639	74	1	the	the	DET
issue-639	74	2	burden	burden	NOUN
issue-639	74	3	on	on	ADP
issue-639	74	4	the	the	DET
issue-639	74	5	judicial	judicial	ADJ
issue-639	74	6	system	system	NOUN
issue-639	74	7	considerably	considerably	ADV
issue-639	74	8	increases	increase	VERB
issue-639	74	9	,	,	PUNCT
issue-639	74	10	and	and	CCONJ
issue-639	74	11	consideration	consideration	NOUN
issue-639	74	12	of	of	ADP
issue-639	74	13	such	such	DET
issue-639	74	14	a	a	DET
issue-639	74	15	case	case	NOUN
issue-639	74	16	requires	require	VERB
issue-639	74	17	a	a	DET
issue-639	74	18	judge	judge	NOUN
issue-639	74	19	of	of	ADP
issue-639	74	20	a	a	DET
issue-639	74	21	high	high	ADJ
issue-639	74	22	level	level	NOUN
issue-639	74	23	of	of	ADP
issue-639	74	24	qualifications	qualification	NOUN
issue-639	74	25	in	in	ADP
issue-639	74	26	the	the	DET
issue-639	74	27	field	field	NOUN
issue-639	74	28	of	of	ADP
issue-639	74	29	taxation	taxation	NOUN
issue-639	74	30	.	.	PUNCT
issue-639	75	1	4	4	X
issue-639	75	2	.	.	X
issue-639	75	3	conclusions	conclusion	NOUN
issue-639	75	4	processes	process	NOUN
issue-639	75	5	of	of	ADP
issue-639	75	6	introducing	introduce	VERB
issue-639	75	7	new	new	ADJ
issue-639	75	8	forms	form	NOUN
issue-639	75	9	of	of	ADP
issue-639	75	10	interaction	interaction	NOUN
issue-639	75	11	between	between	ADP
issue-639	75	12	the	the	DET
issue-639	75	13	state	state	NOUN
issue-639	75	14	and	and	CCONJ
issue-639	75	15	taxpayers	taxpayer	NOUN
issue-639	75	16	are	be	AUX
issue-639	75	17	in	in	ADP
issue-639	75	18	constant	constant	ADJ
issue-639	75	19	development	development	NOUN
issue-639	75	20	,	,	PUNCT
issue-639	75	21	which	which	PRON
issue-639	75	22	today	today	NOUN
issue-639	75	23	is	be	AUX
issue-639	75	24	seen	see	VERB
issue-639	75	25	in	in	ADP
issue-639	75	26	an	an	DET
issue-639	75	27	attempt	attempt	NOUN
issue-639	75	28	to	to	PART
issue-639	75	29	put	put	VERB
issue-639	75	30	forward	forward	ADV
issue-639	75	31	a	a	DET
issue-639	75	32	leading	lead	VERB
issue-639	75	33	idea	idea	NOUN
issue-639	75	34	,	,	PUNCT
issue-639	75	35	the	the	DET
issue-639	75	36	essence	essence	NOUN
issue-639	75	37	of	of	ADP
issue-639	75	38	which	which	PRON
issue-639	75	39	is	be	AUX
issue-639	75	40	to	to	PART
issue-639	75	41	establish	establish	VERB
issue-639	75	42	and	and	CCONJ
issue-639	75	43	observe	observe	VERB
issue-639	75	44	partnership	partnership	NOUN
issue-639	75	45	relations	relation	NOUN
issue-639	75	46	and	and	CCONJ
issue-639	75	47	socially	socially	ADV
issue-639	75	48	useful	useful	ADJ
issue-639	75	49	results	result	NOUN
issue-639	75	50	.	.	PUNCT
issue-639	76	1	summarizing	summarize	VERB
issue-639	76	2	the	the	DET
issue-639	76	3	above	above	NOUN
issue-639	76	4	,	,	PUNCT
issue-639	76	5	one	one	PRON
issue-639	76	6	can	can	AUX
issue-639	76	7	conclude	conclude	VERB
issue-639	76	8	that	that	SCONJ
issue-639	76	9	countries	country	NOUN
issue-639	76	10	with	with	ADP
issue-639	76	11	a	a	DET
issue-639	76	12	legal	legal	ADJ
issue-639	76	13	system	system	NOUN
issue-639	76	14	close	close	ADJ
issue-639	76	15	to	to	ADP
issue-639	76	16	ukraine	ukraine	NOUN
issue-639	76	17	in	in	ADP
issue-639	76	18	the	the	DET
issue-639	76	19	issues	issue	NOUN
issue-639	76	20	of	of	ADP
issue-639	76	21	regulating	regulate	VERB
issue-639	76	22	the	the	DET
issue-639	76	23	types	type	NOUN
issue-639	76	24	and	and	CCONJ
issue-639	76	25	procedure	procedure	NOUN
issue-639	76	26	for	for	ADP
issue-639	76	27	applying	apply	VERB
issue-639	76	28	the	the	DET
issue-639	76	29	tools	tool	NOUN
issue-639	76	30	aimed	aim	VERB
issue-639	76	31	at	at	ADP
issue-639	76	32	ensuring	ensure	VERB
issue-639	76	33	the	the	DET
issue-639	76	34	repayment	repayment	NOUN
issue-639	76	35	of	of	ADP
issue-639	76	36	tax	tax	NOUN
issue-639	76	37	debt	debt	NOUN
issue-639	76	38	go	go	VERB
issue-639	76	39	through	through	ADP
issue-639	76	40	reformatting	reformatte	VERB
issue-639	76	41	the	the	DET
issue-639	76	42	basic	basic	ADJ
issue-639	76	43	approaches	approach	NOUN
issue-639	76	44	depending	depend	VERB
issue-639	76	45	on	on	ADP
issue-639	76	46	the	the	DET
issue-639	76	47	chosen	choose	VERB
issue-639	76	48	priorities	priority	NOUN
issue-639	76	49	of	of	ADP
issue-639	76	50	state	state	NOUN
issue-639	76	51	development	development	NOUN
issue-639	76	52	at	at	ADP
issue-639	76	53	a	a	DET
issue-639	76	54	particular	particular	ADJ
issue-639	76	55	historical	historical	ADJ
issue-639	76	56	stage	stage	NOUN
issue-639	76	57	.	.	PUNCT
issue-639	77	1	if	if	SCONJ
issue-639	77	2	we	we	PRON
issue-639	77	3	reflect	reflect	VERB
issue-639	77	4	the	the	DET
issue-639	77	5	logical	logical	ADJ
issue-639	77	6	course	course	NOUN
issue-639	77	7	of	of	ADP
issue-639	77	8	development	development	NOUN
issue-639	77	9	of	of	ADP
issue-639	77	10	the	the	DET
issue-639	77	11	tools	tool	NOUN
issue-639	77	12	of	of	ADP
issue-639	77	13	supervisory	supervisory	ADJ
issue-639	77	14	bodies	body	NOUN
issue-639	77	15	in	in	ADP
issue-639	77	16	the	the	DET
issue-639	77	17	field	field	NOUN
issue-639	77	18	of	of	ADP
issue-639	77	19	taxation	taxation	NOUN
issue-639	77	20	,	,	PUNCT
issue-639	77	21	in	in	ADP
issue-639	77	22	particular	particular	ADJ
issue-639	77	23	,	,	PUNCT
issue-639	77	24	the	the	DET
issue-639	77	25	procedures	procedure	NOUN
issue-639	77	26	for	for	ADP
issue-639	77	27	ensuring	ensure	VERB
issue-639	77	28	the	the	DET
issue-639	77	29	repayment	repayment	NOUN
issue-639	77	30	of	of	ADP
issue-639	77	31	tax	tax	NOUN
issue-639	77	32	debt	debt	NOUN
issue-639	77	33	,	,	PUNCT
issue-639	77	34	then	then	ADV
issue-639	77	35	two	two	NUM
issue-639	77	36	main	main	ADJ
issue-639	77	37	ways	way	NOUN
issue-639	77	38	can	can	AUX
issue-639	77	39	be	be	AUX
issue-639	77	40	presented	present	VERB
issue-639	77	41	.	.	PUNCT
issue-639	78	1	the	the	DET
issue-639	78	2	first	first	ADJ
issue-639	78	3	one	one	NUM
issue-639	78	4	–	–	PUNCT
issue-639	78	5	to	to	PART
issue-639	78	6	establish	establish	VERB
issue-639	78	7	an	an	DET
issue-639	78	8	institution	institution	NOUN
issue-639	78	9	of	of	ADP
issue-639	78	10	security	security	NOUN
issue-639	78	11	means	mean	NOUN
issue-639	78	12	,	,	PUNCT
issue-639	78	13	which	which	PRON
issue-639	78	14	are	be	AUX
issue-639	78	15	maximally	maximally	ADV
issue-639	78	16	aimed	aim	VERB
issue-639	78	17	at	at	ADP
issue-639	78	18	eliminating	eliminate	VERB
issue-639	78	19	the	the	DET
issue-639	78	20	alienation	alienation	NOUN
issue-639	78	21	of	of	ADP
issue-639	78	22	the	the	DET
issue-639	78	23	taxpayer	taxpayer	NOUN
issue-639	78	24	’s	’s	PART
issue-639	78	25	property	property	NOUN
issue-639	78	26	(	(	PUNCT
issue-639	78	27	including	include	VERB
issue-639	78	28	funds	fund	NOUN
issue-639	78	29	and	and	CCONJ
issue-639	78	30	valuables	valuable	NOUN
issue-639	78	31	in	in	ADP
issue-639	78	32	bank	bank	NOUN
issue-639	78	33	accounts	account	NOUN
issue-639	78	34	)	)	PUNCT
issue-639	78	35	.	.	PUNCT
issue-639	79	1	the	the	DET
issue-639	79	2	decision	decision	NOUN
issue-639	79	3	on	on	ADP
issue-639	79	4	the	the	DET
issue-639	79	5	use	use	NOUN
issue-639	79	6	of	of	ADP
issue-639	79	7	these	these	DET
issue-639	79	8	tools	tool	NOUN
issue-639	79	9	is	be	AUX
issue-639	79	10	made	make	VERB
issue-639	79	11	by	by	ADP
issue-639	79	12	the	the	DET
issue-639	79	13	supervisory	supervisory	ADJ
issue-639	79	14	authority	authority	NOUN
issue-639	79	15	subject	subject	ADJ
issue-639	79	16	to	to	ADP
issue-639	79	17	the	the	DET
issue-639	79	18	development	development	NOUN
issue-639	79	19	of	of	ADP
issue-639	79	20	systemic	systemic	ADJ
issue-639	79	21	and	and	CCONJ
issue-639	79	22	qualitative	qualitative	ADJ
issue-639	79	23	control	control	NOUN
issue-639	79	24	,	,	PUNCT
issue-639	79	25	in	in	ADP
issue-639	79	26	the	the	DET
issue-639	79	27	first	first	ADJ
issue-639	79	28	place	place	NOUN
issue-639	79	29	–	–	PUNCT
issue-639	79	30	judicial	judicial	ADJ
issue-639	79	31	.	.	PUNCT
issue-639	80	1	the	the	DET
issue-639	80	2	second	second	ADJ
issue-639	80	3	one	one	NOUN
issue-639	80	4	–	–	PUNCT
issue-639	80	5	to	to	PART
issue-639	80	6	develop	develop	VERB
issue-639	80	7	a	a	DET
issue-639	80	8	set	set	NOUN
issue-639	80	9	of	of	ADP
issue-639	80	10	security	security	NOUN
issue-639	80	11	means	mean	NOUN
issue-639	80	12	aimed	aim	VERB
issue-639	80	13	at	at	ADP
issue-639	80	14	creating	create	VERB
issue-639	80	15	the	the	DET
issue-639	80	16	conditions	condition	NOUN
issue-639	80	17	for	for	ADP
issue-639	80	18	the	the	DET
issue-639	80	19	continuation	continuation	NOUN
issue-639	80	20	of	of	ADP
issue-639	80	21	the	the	DET
issue-639	80	22	taxpayer	taxpayer	NOUN
issue-639	80	23	’s	’s	PART
issue-639	80	24	economic	economic	ADJ
issue-639	80	25	activity	activity	NOUN
issue-639	80	26	and	and	CCONJ
issue-639	80	27	expanding	expand	VERB
issue-639	80	28	the	the	DET
issue-639	80	29	circle	circle	NOUN
issue-639	80	30	of	of	ADP
issue-639	80	31	subjects	subject	NOUN
issue-639	80	32	involved	involve	VERB
issue-639	80	33	in	in	ADP
issue-639	80	34	making	make	VERB
issue-639	80	35	the	the	DET
issue-639	80	36	decision	decision	NOUN
issue-639	80	37	to	to	PART
issue-639	80	38	select	select	VERB
issue-639	80	39	a	a	DET
issue-639	80	40	specific	specific	ADJ
issue-639	80	41	security	security	NOUN
issue-639	80	42	measure	measure	NOUN
issue-639	80	43	in	in	ADP
issue-639	80	44	order	order	NOUN
issue-639	80	45	to	to	PART
issue-639	80	46	exclude	exclude	VERB
issue-639	80	47	the	the	DET
issue-639	80	48	occurrence	occurrence	NOUN
issue-639	80	49	of	of	ADP
issue-639	80	50	high	high	ADJ
issue-639	80	51	corruption	corruption	NOUN
issue-639	80	52	risks	risk	NOUN
issue-639	80	53	in	in	ADP
issue-639	80	54	the	the	DET
issue-639	80	55	activities	activity	NOUN
issue-639	80	56	of	of	ADP
issue-639	80	57	supervisory	supervisory	ADJ
issue-639	80	58	bodies	body	NOUN
issue-639	80	59	in	in	ADP
issue-639	80	60	this	this	DET
issue-639	80	61	area	area	NOUN
issue-639	80	62	.	.	PUNCT
issue-639	81	1	references	reference	NOUN
issue-639	81	2	:	:	PUNCT
issue-639	81	3	ukraine	ukraine	PROPN
issue-639	81	4	has	have	AUX
issue-639	81	5	risen	rise	VERB
issue-639	81	6	to	to	ADP
issue-639	81	7	5	5	NUM
issue-639	81	8	positions	position	NOUN
issue-639	81	9	in	in	ADP
issue-639	81	10	the	the	DET
issue-639	81	11	ranking	ranking	NOUN
issue-639	81	12	of	of	ADP
issue-639	81	13	doing	do	VERB
issue-639	81	14	business-2019	business-2019	NOUN
issue-639	81	15	.	.	PUNCT
issue-639	82	1	retrieved	retrieve	VERB
issue-639	82	2	from	from	ADP
issue-639	82	3	:	:	PUNCT
issue-639	82	4	https://biz.liga.net/	https://biz.liga.net/	NOUN
issue-639	82	5	ekonomika	ekonomika	X
issue-639	82	6	/	/	SYM
issue-639	82	7	all	all	PRON
issue-639	82	8	/	/	SYM
issue-639	82	9	novosti	novosti	NOUN
issue-639	82	10	/	/	SYM
issue-639	82	11	doing	do	VERB
issue-639	82	12	-	-	PUNCT
issue-639	82	13	business-2019	business-2019	VERB
issue-639	82	14	-	-	PUNCT
issue-639	82	15	ukraina	ukraina	ADJ
issue-639	82	16	-	-	PUNCT
issue-639	82	17	podnyalas	podnyalas	NOUN
issue-639	82	18	-	-	PUNCT
issue-639	82	19	na-5	na-5	NOUN
issue-639	82	20	-	-	PUNCT
issue-639	82	21	pozitsiy	pozitsiy	ADJ
issue-639	82	22	tax	tax	NOUN
issue-639	82	23	code	code	NOUN
issue-639	82	24	of	of	ADP
issue-639	82	25	georgia	georgia	PROPN
issue-639	82	26	.	.	PUNCT
issue-639	83	1	retrieved	retrieve	VERB
issue-639	83	2	from	from	ADP
issue-639	83	3	:	:	PUNCT
issue-639	83	4	https://matsne.gov.ge/ka	https://matsne.gov.ge/ka	PROPN
issue-639	83	5	tax	tax	NOUN
issue-639	83	6	code	code	NOUN
issue-639	83	7	of	of	ADP
issue-639	83	8	the	the	DET
issue-639	83	9	republic	republic	NOUN
issue-639	83	10	of	of	ADP
issue-639	83	11	azerbaijan	azerbaijan	PROPN
issue-639	83	12	(	(	PUNCT
issue-639	83	13	approved	approve	VERB
issue-639	83	14	by	by	ADP
issue-639	83	15	law	law	NOUN
issue-639	83	16	of	of	ADP
issue-639	83	17	the	the	DET
issue-639	83	18	republic	republic	NOUN
issue-639	83	19	of	of	ADP
issue-639	83	20	azerbaijan	azerbaijan	PROPN
issue-639	83	21	on	on	ADP
issue-639	83	22	july	july	PROPN
issue-639	83	23	11	11	NUM
issue-639	83	24	,	,	PUNCT
issue-639	83	25	2000	2000	NUM
issue-639	83	26	.	.	PUNCT
issue-639	84	1	№	№	ADJ
issue-639	84	2	905	905	NUM
issue-639	84	3	-	-	PUNCT
issue-639	84	4	iq	iq	NOUN
issue-639	84	5	)	)	PUNCT
issue-639	84	6	.	.	PUNCT
issue-639	85	1	retrieved	retrieve	VERB
issue-639	85	2	from	from	ADP
issue-639	85	3	:	:	PUNCT
issue-639	85	4	http://www.taxes.gov.az/modul.php?name=qanun&cat=3&lang=_rus	http://www.taxes.gov.az/modul.php?name=qanun&cat=3&lang=_rus	NOUN
issue-639	85	5	tax	tax	NOUN
issue-639	85	6	code	code	NOUN
issue-639	85	7	of	of	ADP
issue-639	85	8	ukraine	ukraine	PROPN
issue-639	85	9	.	.	PUNCT
issue-639	86	1	law	law	NOUN
issue-639	86	2	of	of	ADP
issue-639	86	3	ukraine	ukraine	NOUN
issue-639	86	4	on	on	ADP
issue-639	86	5	02.12.2010	02.12.2010	PROPN
issue-639	86	6	№	№	ADJ
issue-639	86	7	2755	2755	NUM
issue-639	86	8	-	-	SYM
issue-639	86	9	vi	vi	NOUN
issue-639	86	10	.	.	PROPN
issue-639	86	11	verkhovna	verkhovna	VERB
issue-639	86	12	rada	rada	PROPN
issue-639	86	13	of	of	ADP
issue-639	86	14	ukraine	ukraine	PROPN
issue-639	86	15	.	.	PUNCT
issue-639	87	1	gazette	gazette	PROPN
issue-639	87	2	of	of	ADP
issue-639	87	3	the	the	DET
issue-639	87	4	verkhovna	verkhovna	NOUN
issue-639	87	5	rada	rada	PROPN
issue-639	87	6	of	of	ADP
issue-639	87	7	ukraine	ukraine	PROPN
issue-639	87	8	(	(	PUNCT
issue-639	87	9	gvr	gvr	ADJ
issue-639	87	10	)	)	PUNCT
issue-639	87	11	,	,	PUNCT
issue-639	87	12	2011	2011	NUM
issue-639	87	13	,	,	PUNCT
issue-639	87	14	№	№	ADV
issue-639	87	15	13	13	NUM
issue-639	87	16	-	-	SYM
issue-639	87	17	14	14	NUM
issue-639	87	18	,	,	PUNCT
issue-639	87	19	№	№	ADV
issue-639	87	20	15	15	NUM
issue-639	87	21	-	-	SYM
issue-639	87	22	16	16	NUM
issue-639	87	23	,	,	PUNCT
issue-639	87	24	№	№	NOUN
issue-639	87	25	17	17	NUM
issue-639	87	26	,	,	PUNCT
issue-639	87	27	art	art	NOUN
issue-639	87	28	.	.	PUNCT
issue-639	88	1	112	112	NUM
issue-639	88	2	.	.	PUNCT
issue-639	88	3	retrieved	retrieve	VERB
issue-639	88	4	from	from	ADP
issue-639	88	5	:	:	PUNCT
issue-639	88	6	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
issue-639	88	7	show/2755	show/2755	PROPN
issue-639	88	8	-	-	PUNCT
issue-639	88	9	17#n1370	17#n1370	NUM
issue-639	88	10	tylchyk	tylchyk	ADJ
issue-639	88	11	,	,	PUNCT
issue-639	88	12	v.	v.	CCONJ
issue-639	88	13	(	(	PUNCT
issue-639	88	14	2011	2011	NUM
issue-639	88	15	)	)	PUNCT
issue-639	88	16	.	.	PUNCT
issue-639	89	1	administrative	administrative	ADJ
issue-639	89	2	and	and	CCONJ
issue-639	89	3	legal	legal	ADJ
issue-639	89	4	mechanism	mechanism	NOUN
issue-639	89	5	for	for	ADP
issue-639	89	6	the	the	DET
issue-639	89	7	resolution	resolution	NOUN
issue-639	89	8	of	of	ADP
issue-639	89	9	tax	tax	NOUN
issue-639	89	10	disputes	dispute	NOUN
issue-639	89	11	:	:	PUNCT
issue-639	89	12	thesis	thesis	NOUN
issue-639	89	13	for	for	ADP
issue-639	89	14	cand	cand	PROPN
issue-639	89	15	.	.	PUNCT
issue-639	90	1	sc	sc	PROPN
issue-639	90	2	.	.	PUNCT
issue-639	91	1	(	(	PUNCT
issue-639	91	2	jurisprudence	jurisprudence	NOUN
issue-639	91	3	):	):	PUNCT
issue-639	91	4	12.00.07	12.00.07	NOUN
issue-639	91	5	.	.	PUNCT
issue-639	92	1	irpin	irpin	PROPN
issue-639	92	2	.	.	PUNCT
issue-639	93	1	taxation	taxation	NOUN
issue-639	93	2	act	act	NOUN
issue-639	93	3	of	of	ADP
issue-639	93	4	the	the	DET
issue-639	93	5	republic	republic	NOUN
issue-639	93	6	of	of	ADP
issue-639	93	7	estonia	estonia	PROPN
issue-639	93	8	(	(	PUNCT
issue-639	93	9	2002	2002	NUM
issue-639	93	10	)	)	PUNCT
issue-639	93	11	.	.	PUNCT
issue-639	94	1	retrieved	retrieve	VERB
issue-639	94	2	from	from	ADP
issue-639	94	3	:	:	PUNCT
issue-639	94	4	https://v1.juristaitab.ee/sites/www.juristaitab.ee/	https://v1.juristaitab.ee/sites/www.juristaitab.ee/	AUX
issue-639	94	5	files	file	NOUN
issue-639	94	6	/	/	SYM
issue-639	94	7	elfinder	elfinder	NOUN
issue-639	94	8	/	/	SYM
issue-639	94	9	ru	ru	NOUN
issue-639	94	10	-	-	PUNCT
issue-639	94	11	seadused	seaduse	VERB