id	sid	tid	token	lemma	pos
issue-644	1	1	baltic	baltic	PROPN
issue-644	1	2	journal	journal	PROPN
issue-644	1	3	of	of	ADP
issue-644	1	4	economic	economic	ADJ
issue-644	1	5	studies	study	NOUN
issue-644	1	6	124	124	NUM
issue-644	1	7	vol	vol	NOUN
issue-644	1	8	.	.	PROPN
issue-644	2	1	5	5	NUM
issue-644	2	2	,	,	PUNCT
issue-644	2	3	no	no	INTJ
issue-644	2	4	.	.	NOUN
issue-644	2	5	2	2	NUM
issue-644	2	6	,	,	PUNCT
issue-644	2	7	2019	2019	NUM
issue-644	2	8	corresponding	correspond	VERB
issue-644	2	9	author	author	NOUN
issue-644	2	10	:	:	PUNCT
issue-644	2	11	1	1	NUM
issue-644	2	12	university	university	NOUN
issue-644	2	13	of	of	ADP
issue-644	2	14	state	state	NOUN
issue-644	2	15	fiscal	fiscal	ADJ
issue-644	2	16	service	service	NOUN
issue-644	2	17	of	of	ADP
issue-644	2	18	ukraine	ukraine	NOUN
issue-644	2	19	,	,	PUNCT
issue-644	2	20	ukraine	ukraine	NOUN
issue-644	2	21	.	.	PUNCT
issue-644	3	1	e	e	X
issue-644	3	2	-	-	NOUN
issue-644	3	3	mail	mail	NOUN
issue-644	3	4	:	:	PUNCT
issue-644	4	1	martynenkovv86@gmail.com	martynenkovv86@gmail.com	X
issue-644	4	2	orcid	orcid	NOUN
issue-644	4	3	:	:	PUNCT
issue-644	4	4	http://orcid.org/0000-0001-9078-8345	http://orcid.org/0000-0001-9078-8345	PROPN
issue-644	4	5	doi	doi	PROPN
issue-644	4	6	:	:	PUNCT
issue-644	4	7	https://doi.org/10.30525/2256-0742/2019-5-2-124-130	https://doi.org/10.30525/2256-0742/2019-5-2-124-130	ADJ
issue-644	4	8	assessment	assessment	NOUN
issue-644	4	9	of	of	ADP
issue-644	4	10	favourableness	favourableness	NOUN
issue-644	4	11	for	for	ADP
issue-644	4	12	the	the	DET
issue-644	4	13	tax	tax	NOUN
issue-644	4	14	system	system	NOUN
issue-644	4	15	of	of	ADP
issue-644	4	16	ukraine	ukraine	NOUN
issue-644	4	17	in	in	ADP
issue-644	4	18	the	the	DET
issue-644	4	19	international	international	ADJ
issue-644	4	20	context	context	NOUN
issue-644	4	21	valentyna	valentyna	NOUN
issue-644	4	22	martynenko1	martynenko1	PROPN
issue-644	4	23	abstract	abstract	ADJ
issue-644	4	24	.	.	PUNCT
issue-644	5	1	the	the	DET
issue-644	5	2	purpose	purpose	NOUN
issue-644	5	3	of	of	ADP
issue-644	5	4	the	the	DET
issue-644	5	5	article	article	NOUN
issue-644	5	6	is	be	AUX
issue-644	5	7	to	to	PART
issue-644	5	8	study	study	VERB
issue-644	5	9	the	the	DET
issue-644	5	10	background	background	NOUN
issue-644	5	11	and	and	CCONJ
issue-644	5	12	key	key	ADJ
issue-644	5	13	factors	factor	NOUN
issue-644	5	14	that	that	PRON
issue-644	5	15	ensured	ensure	VERB
issue-644	5	16	an	an	DET
issue-644	5	17	increase	increase	NOUN
issue-644	5	18	in	in	ADP
issue-644	5	19	the	the	DET
issue-644	5	20	ranking	ranking	NOUN
issue-644	5	21	of	of	ADP
issue-644	5	22	the	the	DET
issue-644	5	23	ukrainian	ukrainian	ADJ
issue-644	5	24	tax	tax	NOUN
issue-644	5	25	system	system	NOUN
issue-644	5	26	favourableness	favourableness	NOUN
issue-644	5	27	from	from	ADP
issue-644	5	28	the	the	DET
issue-644	5	29	174th	174th	ADJ
issue-644	5	30	position	position	NOUN
issue-644	5	31	to	to	ADP
issue-644	5	32	the	the	DET
issue-644	5	33	43	43	NUM
issue-644	5	34	-	-	PUNCT
issue-644	5	35	d	d	NOUN
issue-644	5	36	position	position	NOUN
issue-644	5	37	during	during	ADP
issue-644	5	38	2005–2016	2005–2016	NUM
issue-644	5	39	–	–	PUNCT
issue-644	5	40	the	the	DET
issue-644	5	41	greatest	great	ADJ
issue-644	5	42	progress	progress	NOUN
issue-644	5	43	in	in	ADP
issue-644	5	44	the	the	DET
issue-644	5	45	whole	whole	ADJ
issue-644	5	46	history	history	NOUN
issue-644	5	47	of	of	ADP
issue-644	5	48	the	the	DET
issue-644	5	49	“	"	PUNCT
issue-644	5	50	paying	pay	VERB
issue-644	5	51	taxes	taxis	NOUN
issue-644	5	52	”	"	PUNCT
issue-644	5	53	ranking	ranking	NOUN
issue-644	5	54	.	.	PUNCT
issue-644	5	55	methodology	methodology	NOUN
issue-644	5	56	.	.	PUNCT
issue-644	6	1	the	the	DET
issue-644	6	2	research	research	NOUN
issue-644	6	3	was	be	AUX
issue-644	6	4	made	make	VERB
issue-644	6	5	on	on	ADP
issue-644	6	6	the	the	DET
issue-644	6	7	basis	basis	NOUN
issue-644	6	8	of	of	ADP
issue-644	6	9	the	the	DET
issue-644	6	10	countries	country	NOUN
issue-644	6	11	ranking	rank	VERB
issue-644	6	12	method	method	NOUN
issue-644	6	13	according	accord	VERB
issue-644	6	14	to	to	ADP
issue-644	6	15	the	the	DET
issue-644	6	16	tax	tax	NOUN
issue-644	6	17	system	system	NOUN
issue-644	6	18	favourableness	favourableness	NOUN
issue-644	6	19	,	,	PUNCT
issue-644	6	20	conducted	conduct	VERB
issue-644	6	21	by	by	ADP
issue-644	6	22	the	the	DET
issue-644	6	23	world	world	PROPN
issue-644	6	24	bank	bank	PROPN
issue-644	6	25	together	together	ADV
issue-644	6	26	with	with	ADP
issue-644	6	27	the	the	DET
issue-644	6	28	consulting	consult	VERB
issue-644	6	29	firm	firm	ADJ
issue-644	6	30	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	6	31	for	for	ADP
issue-644	6	32	the	the	DET
issue-644	6	33	implementation	implementation	NOUN
issue-644	6	34	of	of	ADP
issue-644	6	35	the	the	DET
issue-644	6	36	annual	annual	ADJ
issue-644	6	37	“	"	PUNCT
issue-644	6	38	paying	pay	VERB
issue-644	6	39	taxes	taxis	NOUN
issue-644	6	40	”	"	PUNCT
issue-644	6	41	ranking	ranking	NOUN
issue-644	6	42	.	.	PUNCT
issue-644	7	1	the	the	DET
issue-644	7	2	ranking	ranking	NOUN
issue-644	7	3	is	be	AUX
issue-644	7	4	based	base	VERB
issue-644	7	5	on	on	ADP
issue-644	7	6	the	the	DET
issue-644	7	7	analysis	analysis	NOUN
issue-644	7	8	of	of	ADP
issue-644	7	9	:	:	PUNCT
issue-644	7	10	taxes	taxis	NOUN
issue-644	7	11	and	and	CCONJ
issue-644	7	12	mandatory	mandatory	ADJ
issue-644	7	13	deductions	deduction	NOUN
issue-644	7	14	that	that	PRON
issue-644	7	15	a	a	DET
issue-644	7	16	typical	typical	ADJ
issue-644	7	17	medium	medium	ADJ
issue-644	7	18	-	-	PUNCT
issue-644	7	19	sized	sized	ADJ
issue-644	7	20	enterprise	enterprise	NOUN
issue-644	7	21	must	must	AUX
issue-644	7	22	pay	pay	VERB
issue-644	7	23	in	in	ADP
issue-644	7	24	the	the	DET
issue-644	7	25	concerned	concerned	ADJ
issue-644	7	26	year	year	NOUN
issue-644	7	27	;	;	PUNCT
issue-644	7	28	the	the	DET
issue-644	7	29	administrative	administrative	ADJ
issue-644	7	30	burden	burden	NOUN
issue-644	7	31	connected	connect	VERB
issue-644	7	32	with	with	ADP
issue-644	7	33	the	the	DET
issue-644	7	34	payment	payment	NOUN
issue-644	7	35	of	of	ADP
issue-644	7	36	taxes	taxis	NOUN
issue-644	7	37	and	and	CCONJ
issue-644	7	38	deductions	deduction	NOUN
issue-644	7	39	;	;	PUNCT
issue-644	7	40	processes	process	NOUN
issue-644	7	41	after	after	ADP
issue-644	7	42	filing	file	VERB
issue-644	7	43	and	and	CCONJ
issue-644	7	44	paying	pay	VERB
issue-644	7	45	taxes	taxis	NOUN
issue-644	7	46	.	.	PUNCT
issue-644	8	1	another	another	DET
issue-644	8	2	method	method	NOUN
issue-644	8	3	used	use	VERB
issue-644	8	4	in	in	ADP
issue-644	8	5	the	the	DET
issue-644	8	6	article	article	NOUN
issue-644	8	7	is	be	AUX
issue-644	8	8	the	the	DET
issue-644	8	9	regression	regression	NOUN
issue-644	8	10	analysis	analysis	NOUN
issue-644	8	11	of	of	ADP
issue-644	8	12	the	the	DET
issue-644	8	13	impact	impact	NOUN
issue-644	8	14	of	of	ADP
issue-644	8	15	the	the	DET
issue-644	8	16	unified	unified	ADJ
issue-644	8	17	social	social	ADJ
issue-644	8	18	tax	tax	NOUN
issue-644	8	19	rate	rate	NOUN
issue-644	8	20	,	,	PUNCT
issue-644	8	21	the	the	DET
issue-644	8	22	corporate	corporate	ADJ
issue-644	8	23	income	income	NOUN
issue-644	8	24	tax	tax	NOUN
issue-644	8	25	rate	rate	NOUN
issue-644	8	26	,	,	PUNCT
issue-644	8	27	the	the	DET
issue-644	8	28	personal	personal	ADJ
issue-644	8	29	income	income	NOUN
issue-644	8	30	tax	tax	NOUN
issue-644	8	31	rate	rate	NOUN
issue-644	8	32	,	,	PUNCT
issue-644	8	33	the	the	DET
issue-644	8	34	volume	volume	NOUN
issue-644	8	35	of	of	ADP
issue-644	8	36	tax	tax	NOUN
issue-644	8	37	revenues	revenue	NOUN
issue-644	8	38	,	,	PUNCT
issue-644	8	39	consolidated	consolidated	ADJ
issue-644	8	40	budget	budget	NOUN
issue-644	8	41	revenues	revenue	NOUN
issue-644	8	42	and	and	CCONJ
issue-644	8	43	gross	gross	ADJ
issue-644	8	44	domestic	domestic	ADJ
issue-644	8	45	product	product	NOUN
issue-644	8	46	(	(	PUNCT
issue-644	8	47	gdp	gdp	NOUN
issue-644	8	48	)	)	PUNCT
issue-644	8	49	in	in	ADP
issue-644	8	50	actual	actual	ADJ
issue-644	8	51	prices	price	NOUN
issue-644	8	52	on	on	ADP
issue-644	8	53	the	the	DET
issue-644	8	54	ranking	ranking	ADJ
issue-644	8	55	position	position	NOUN
issue-644	8	56	of	of	ADP
issue-644	8	57	ukraine	ukraine	NOUN
issue-644	8	58	in	in	ADP
issue-644	8	59	the	the	DET
issue-644	8	60	“	"	PUNCT
issue-644	8	61	paying	pay	VERB
issue-644	8	62	taxes	taxis	NOUN
issue-644	8	63	”	"	PUNCT
issue-644	8	64	.	.	PUNCT
issue-644	9	1	results	result	NOUN
issue-644	9	2	.	.	PUNCT
issue-644	10	1	in	in	ADP
issue-644	10	2	course	course	NOUN
issue-644	10	3	of	of	ADP
issue-644	10	4	the	the	DET
issue-644	10	5	study	study	NOUN
issue-644	10	6	,	,	PUNCT
issue-644	10	7	it	it	PRON
issue-644	10	8	was	be	AUX
issue-644	10	9	found	find	VERB
issue-644	10	10	that	that	SCONJ
issue-644	10	11	the	the	DET
issue-644	10	12	increase	increase	NOUN
issue-644	10	13	of	of	ADP
issue-644	10	14	the	the	DET
issue-644	10	15	ranking	ranking	NOUN
issue-644	10	16	of	of	ADP
issue-644	10	17	ukraine	ukraine	NOUN
issue-644	10	18	from	from	ADP
issue-644	10	19	the	the	DET
issue-644	10	20	174th	174th	NOUN
issue-644	10	21	to	to	ADP
issue-644	10	22	the	the	DET
issue-644	10	23	43	43	NUM
issue-644	10	24	-	-	PUNCT
issue-644	10	25	d	d	NOUN
issue-644	10	26	position	position	NOUN
issue-644	10	27	in	in	ADP
issue-644	10	28	the	the	DET
issue-644	10	29	“	"	PUNCT
issue-644	10	30	paying	pay	VERB
issue-644	10	31	taxes	taxis	NOUN
issue-644	10	32	”	"	PUNCT
issue-644	10	33	during	during	ADP
issue-644	10	34	2005–2016	2005–2016	NUM
issue-644	10	35	became	become	VERB
issue-644	10	36	possible	possible	ADJ
issue-644	10	37	due	due	ADP
issue-644	10	38	to	to	ADP
issue-644	10	39	the	the	DET
issue-644	10	40	liberalization	liberalization	NOUN
issue-644	10	41	of	of	ADP
issue-644	10	42	taxation	taxation	NOUN
issue-644	10	43	for	for	ADP
issue-644	10	44	2013–2017	2013–2017	NUM
issue-644	10	45	,	,	PUNCT
issue-644	10	46	in	in	ADP
issue-644	10	47	particular	particular	ADJ
issue-644	10	48	,	,	PUNCT
issue-644	10	49	the	the	DET
issue-644	10	50	reduction	reduction	NOUN
issue-644	10	51	of	of	ADP
issue-644	10	52	the	the	DET
issue-644	10	53	corporate	corporate	ADJ
issue-644	10	54	income	income	NOUN
issue-644	10	55	tax	tax	NOUN
issue-644	10	56	rate	rate	NOUN
issue-644	10	57	by	by	ADP
issue-644	10	58	7	7	NUM
issue-644	10	59	%	%	NOUN
issue-644	10	60	and	and	CCONJ
issue-644	10	61	the	the	DET
issue-644	10	62	unified	unified	ADJ
issue-644	10	63	social	social	ADJ
issue-644	10	64	tax	tax	NOUN
issue-644	10	65	rate	rate	NOUN
issue-644	10	66	by	by	ADP
issue-644	10	67	10	10	NUM
issue-644	10	68	%	%	NOUN
issue-644	10	69	.	.	PUNCT
issue-644	11	1	other	other	ADJ
issue-644	11	2	factors	factor	NOUN
issue-644	11	3	are	be	AUX
issue-644	11	4	as	as	ADV
issue-644	11	5	such	such	ADJ
issue-644	11	6	:	:	PUNCT
issue-644	11	7	improving	improve	VERB
issue-644	11	8	the	the	DET
issue-644	11	9	tax	tax	NOUN
issue-644	11	10	administration	administration	NOUN
issue-644	11	11	quality	quality	NOUN
issue-644	11	12	:	:	PUNCT
issue-644	11	13	reducing	reduce	VERB
issue-644	11	14	the	the	DET
issue-644	11	15	time	time	NOUN
issue-644	11	16	for	for	ADP
issue-644	11	17	registration	registration	NOUN
issue-644	11	18	,	,	PUNCT
issue-644	11	19	filing	filing	NOUN
issue-644	11	20	and	and	CCONJ
issue-644	11	21	tax	tax	NOUN
issue-644	11	22	payment	payment	NOUN
issue-644	11	23	from	from	ADP
issue-644	11	24	2185	2185	NUM
issue-644	11	25	hours	hour	NOUN
issue-644	11	26	in	in	ADP
issue-644	11	27	2005	2005	NUM
issue-644	11	28	to	to	ADP
issue-644	11	29	328	328	NUM
issue-644	11	30	hours	hour	NOUN
issue-644	11	31	in	in	ADP
issue-644	11	32	2016	2016	NUM
issue-644	11	33	,	,	PUNCT
issue-644	11	34	with	with	ADP
issue-644	11	35	the	the	DET
issue-644	11	36	worldwide	worldwide	ADJ
issue-644	11	37	average	average	ADJ
issue-644	11	38	index	index	NOUN
issue-644	11	39	of	of	ADP
issue-644	11	40	240	240	NUM
issue-644	11	41	hours	hour	NOUN
issue-644	11	42	per	per	ADP
issue-644	11	43	year	year	NOUN
issue-644	11	44	;	;	PUNCT
issue-644	11	45	reducing	reduce	VERB
issue-644	11	46	the	the	DET
issue-644	11	47	number	number	NOUN
issue-644	11	48	of	of	ADP
issue-644	11	49	tax	tax	NOUN
issue-644	11	50	payments	payment	NOUN
issue-644	11	51	from	from	ADP
issue-644	11	52	98	98	NUM
issue-644	11	53	in	in	ADP
issue-644	11	54	2005	2005	NUM
issue-644	11	55	to	to	ADP
issue-644	11	56	5	5	NUM
issue-644	11	57	(	(	PUNCT
issue-644	11	58	the	the	DET
issue-644	11	59	worldwide	worldwide	ADJ
issue-644	11	60	average	average	ADJ
issue-644	11	61	index	index	NOUN
issue-644	11	62	is	be	AUX
issue-644	11	63	24	24	NUM
issue-644	11	64	payments	payment	NOUN
issue-644	11	65	)	)	PUNCT
issue-644	11	66	in	in	ADP
issue-644	11	67	2016	2016	NUM
issue-644	11	68	.	.	PUNCT
issue-644	12	1	practical	practical	ADJ
issue-644	12	2	implications	implication	NOUN
issue-644	12	3	.	.	PUNCT
issue-644	13	1	the	the	DET
issue-644	13	2	result	result	NOUN
issue-644	13	3	of	of	ADP
issue-644	13	4	the	the	DET
issue-644	13	5	effective	effective	ADJ
issue-644	13	6	tax	tax	NOUN
issue-644	13	7	policy	policy	NOUN
issue-644	13	8	of	of	ADP
issue-644	13	9	the	the	DET
issue-644	13	10	government	government	NOUN
issue-644	13	11	of	of	ADP
issue-644	13	12	ukraine	ukraine	NOUN
issue-644	13	13	was	be	AUX
issue-644	13	14	the	the	DET
issue-644	13	15	reduction	reduction	NOUN
issue-644	13	16	of	of	ADP
issue-644	13	17	the	the	DET
issue-644	13	18	total	total	ADJ
issue-644	13	19	tax	tax	NOUN
issue-644	13	20	burden	burden	NOUN
issue-644	13	21	on	on	ADP
issue-644	13	22	business	business	NOUN
issue-644	13	23	from	from	ADP
issue-644	13	24	60.3	60.3	NUM
issue-644	13	25	%	%	NOUN
issue-644	13	26	in	in	ADP
issue-644	13	27	2005	2005	NUM
issue-644	13	28	to	to	ADP
issue-644	13	29	37.8	37.8	NUM
issue-644	13	30	%	%	NOUN
issue-644	13	31	in	in	ADP
issue-644	13	32	2016	2016	NUM
issue-644	13	33	at	at	ADP
issue-644	13	34	the	the	DET
issue-644	13	35	worldwide	worldwide	ADJ
issue-644	13	36	average	average	ADJ
issue-644	13	37	index	index	NOUN
issue-644	13	38	of	of	ADP
issue-644	13	39	40.5	40.5	NUM
issue-644	13	40	%	%	NOUN
issue-644	13	41	at	at	ADP
issue-644	13	42	the	the	DET
issue-644	13	43	end	end	NOUN
issue-644	13	44	of	of	ADP
issue-644	13	45	the	the	DET
issue-644	13	46	investigated	investigate	VERB
issue-644	13	47	period	period	NOUN
issue-644	13	48	.	.	PUNCT
issue-644	14	1	also	also	ADV
issue-644	14	2	,	,	PUNCT
issue-644	14	3	during	during	ADP
issue-644	14	4	2005–2016	2005–2016	NUM
issue-644	14	5	,	,	PUNCT
issue-644	14	6	the	the	DET
issue-644	14	7	consolidated	consolidated	ADJ
issue-644	14	8	budget	budget	NOUN
issue-644	14	9	revenues	revenue	NOUN
issue-644	14	10	grew	grow	VERB
issue-644	14	11	from	from	ADP
issue-644	14	12	131.3	131.3	NUM
issue-644	14	13	to	to	ADP
issue-644	14	14	782.7	782.7	NUM
issue-644	14	15	billion	billion	NUM
issue-644	14	16	uah	uah	NOUN
issue-644	14	17	,	,	PUNCT
issue-644	14	18	including	include	VERB
issue-644	14	19	tax	tax	NOUN
issue-644	14	20	ones	one	NOUN
issue-644	14	21	–	–	PUNCT
issue-644	14	22	from	from	ADP
issue-644	14	23	100.7	100.7	NUM
issue-644	14	24	to	to	ADP
issue-644	14	25	650.8	650.8	NUM
issue-644	14	26	billion	billion	NUM
issue-644	14	27	uah	uah	ADJ
issue-644	14	28	.	.	PROPN
issue-644	14	29	value	value	NOUN
issue-644	14	30	/	/	SYM
issue-644	14	31	originality	originality	NOUN
issue-644	14	32	.	.	PUNCT
issue-644	15	1	based	base	VERB
issue-644	15	2	on	on	ADP
issue-644	15	3	the	the	DET
issue-644	15	4	results	result	NOUN
issue-644	15	5	of	of	ADP
issue-644	15	6	the	the	DET
issue-644	15	7	study	study	NOUN
issue-644	15	8	,	,	PUNCT
issue-644	15	9	the	the	DET
issue-644	15	10	author	author	NOUN
issue-644	15	11	substantiated	substantiate	VERB
issue-644	15	12	that	that	SCONJ
issue-644	15	13	the	the	DET
issue-644	15	14	main	main	ADJ
issue-644	15	15	factor	factor	NOUN
issue-644	15	16	of	of	ADP
issue-644	15	17	the	the	DET
issue-644	15	18	significant	significant	ADJ
issue-644	15	19	progress	progress	NOUN
issue-644	15	20	of	of	ADP
issue-644	15	21	the	the	DET
issue-644	15	22	tax	tax	NOUN
issue-644	15	23	system	system	NOUN
issue-644	15	24	of	of	ADP
issue-644	15	25	ukraine	ukraine	NOUN
issue-644	15	26	in	in	ADP
issue-644	15	27	the	the	DET
issue-644	15	28	“	"	PUNCT
issue-644	15	29	paying	pay	VERB
issue-644	15	30	taxes	taxis	NOUN
issue-644	15	31	”	"	PUNCT
issue-644	15	32	ranking	ranking	NOUN
issue-644	15	33	(	(	PUNCT
issue-644	15	34	from	from	ADP
issue-644	15	35	the	the	DET
issue-644	15	36	174th	174th	NOUN
issue-644	15	37	to	to	ADP
issue-644	15	38	the	the	DET
issue-644	15	39	43	43	NUM
issue-644	15	40	-	-	PUNCT
issue-644	15	41	d	d	NOUN
issue-644	15	42	position	position	NOUN
issue-644	15	43	during	during	ADP
issue-644	15	44	2005–2016	2005–2016	NUM
issue-644	15	45	)	)	PUNCT
issue-644	15	46	was	be	AUX
issue-644	15	47	the	the	DET
issue-644	15	48	liberalization	liberalization	NOUN
issue-644	15	49	of	of	ADP
issue-644	15	50	taxation	taxation	NOUN
issue-644	15	51	by	by	ADP
issue-644	15	52	reducing	reduce	VERB
issue-644	15	53	the	the	DET
issue-644	15	54	tax	tax	NOUN
issue-644	15	55	rates	rate	NOUN
issue-644	15	56	of	of	ADP
issue-644	15	57	corporate	corporate	ADJ
issue-644	15	58	income	income	NOUN
issue-644	15	59	tax	tax	NOUN
issue-644	15	60	and	and	CCONJ
issue-644	15	61	a	a	DET
issue-644	15	62	unified	unified	ADJ
issue-644	15	63	social	social	ADJ
issue-644	15	64	tax	tax	NOUN
issue-644	15	65	,	,	PUNCT
issue-644	15	66	as	as	ADV
issue-644	15	67	well	well	ADV
issue-644	15	68	as	as	ADP
issue-644	15	69	improving	improve	VERB
issue-644	15	70	the	the	DET
issue-644	15	71	quality	quality	NOUN
issue-644	15	72	and	and	CCONJ
issue-644	15	73	efficiency	efficiency	NOUN
issue-644	15	74	of	of	ADP
issue-644	15	75	tax	tax	NOUN
issue-644	15	76	administration	administration	NOUN
issue-644	15	77	.	.	PUNCT
issue-644	16	1	key	key	ADJ
issue-644	16	2	words	word	NOUN
issue-644	16	3	:	:	PUNCT
issue-644	16	4	“	"	PUNCT
issue-644	16	5	paying	pay	VERB
issue-644	16	6	taxes	taxis	NOUN
issue-644	16	7	”	"	PUNCT
issue-644	16	8	ranking	ranking	NOUN
issue-644	16	9	,	,	PUNCT
issue-644	16	10	taxation	taxation	NOUN
issue-644	16	11	,	,	PUNCT
issue-644	16	12	tax	tax	NOUN
issue-644	16	13	policy	policy	NOUN
issue-644	16	14	,	,	PUNCT
issue-644	16	15	tax	tax	NOUN
issue-644	16	16	system	system	NOUN
issue-644	16	17	,	,	PUNCT
issue-644	16	18	tax	tax	NOUN
issue-644	16	19	rate	rate	NOUN
issue-644	16	20	,	,	PUNCT
issue-644	16	21	tax	tax	NOUN
issue-644	16	22	burden	burden	NOUN
issue-644	16	23	.	.	PUNCT
issue-644	17	1	jel	jel	PROPN
issue-644	17	2	classification	classification	NOUN
issue-644	17	3	:	:	PUNCT
issue-644	17	4	e62	e62	NOUN
issue-644	17	5	,	,	PUNCT
issue-644	17	6	h21	h21	NOUN
issue-644	17	7	,	,	PUNCT
issue-644	17	8	h24	h24	PROPN
issue-644	17	9	,	,	PUNCT
issue-644	17	10	h25	h25	PROPN
issue-644	17	11	,	,	PUNCT
issue-644	17	12	h32	h32	VERB
issue-644	17	13	1	1	NUM
issue-644	17	14	.	.	PUNCT
issue-644	18	1	introduction	introduction	NOUN
issue-644	18	2	during	during	ADP
issue-644	18	3	the	the	DET
issue-644	18	4	tax	tax	NOUN
issue-644	18	5	policy	policy	NOUN
issue-644	18	6	reform	reform	NOUN
issue-644	18	7	,	,	PUNCT
issue-644	18	8	the	the	DET
issue-644	18	9	problem	problem	NOUN
issue-644	18	10	of	of	ADP
issue-644	18	11	correlation	correlation	NOUN
issue-644	18	12	between	between	ADP
issue-644	18	13	the	the	DET
issue-644	18	14	tax	tax	NOUN
issue-644	18	15	burden	burden	NOUN
issue-644	18	16	on	on	ADP
issue-644	18	17	the	the	DET
issue-644	18	18	economy	economy	NOUN
issue-644	18	19	and	and	CCONJ
issue-644	18	20	the	the	DET
issue-644	18	21	volume	volume	NOUN
issue-644	18	22	of	of	ADP
issue-644	18	23	tax	tax	NOUN
issue-644	18	24	budget	budget	NOUN
issue-644	18	25	revenues	revenue	NOUN
issue-644	18	26	,	,	PUNCT
issue-644	18	27	which	which	PRON
issue-644	18	28	is	be	AUX
issue-644	18	29	the	the	DET
issue-644	18	30	basis	basis	NOUN
issue-644	18	31	for	for	ADP
issue-644	18	32	the	the	DET
issue-644	18	33	tax	tax	NOUN
issue-644	18	34	system	system	NOUN
issue-644	18	35	optimization	optimization	NOUN
issue-644	18	36	at	at	ADP
issue-644	18	37	the	the	DET
issue-644	18	38	macro	macro	ADJ
issue-644	18	39	level	level	NOUN
issue-644	18	40	,	,	PUNCT
issue-644	18	41	becomes	become	VERB
issue-644	18	42	topical	topical	ADJ
issue-644	18	43	.	.	PUNCT
issue-644	19	1	in	in	ADP
issue-644	19	2	this	this	DET
issue-644	19	3	case	case	NOUN
issue-644	19	4	,	,	PUNCT
issue-644	19	5	there	there	PRON
issue-644	19	6	is	be	VERB
issue-644	19	7	a	a	DET
issue-644	19	8	conflict	conflict	NOUN
issue-644	19	9	of	of	ADP
issue-644	19	10	interests	interest	NOUN
issue-644	19	11	–	–	PUNCT
issue-644	19	12	on	on	ADP
issue-644	19	13	the	the	DET
issue-644	19	14	one	one	NUM
issue-644	19	15	hand	hand	NOUN
issue-644	19	16	,	,	PUNCT
issue-644	19	17	the	the	DET
issue-644	19	18	government	government	NOUN
issue-644	19	19	seeks	seek	VERB
issue-644	19	20	to	to	PART
issue-644	19	21	maximize	maximize	VERB
issue-644	19	22	tax	tax	NOUN
issue-644	19	23	revenues	revenue	NOUN
issue-644	19	24	of	of	ADP
issue-644	19	25	the	the	DET
issue-644	19	26	state	state	NOUN
issue-644	19	27	,	,	PUNCT
issue-644	19	28	on	on	ADP
issue-644	19	29	the	the	DET
issue-644	19	30	other	other	ADJ
issue-644	19	31	one	one	NUM
issue-644	19	32	–	–	PUNCT
issue-644	19	33	the	the	DET
issue-644	19	34	taxpayers	taxpayer	NOUN
issue-644	19	35	wish	wish	VERB
issue-644	19	36	to	to	PART
issue-644	19	37	minimize	minimize	VERB
issue-644	19	38	the	the	DET
issue-644	19	39	tax	tax	NOUN
issue-644	19	40	expenditures	expenditure	NOUN
issue-644	19	41	.	.	PUNCT
issue-644	20	1	however	however	ADV
issue-644	20	2	,	,	PUNCT
issue-644	20	3	in	in	ADP
issue-644	20	4	the	the	DET
issue-644	20	5	conditions	condition	NOUN
issue-644	20	6	of	of	ADP
issue-644	20	7	a	a	DET
issue-644	20	8	developed	develop	VERB
issue-644	20	9	civil	civil	ADJ
issue-644	20	10	democratic	democratic	ADJ
issue-644	20	11	society	society	NOUN
issue-644	20	12	and	and	CCONJ
issue-644	20	13	a	a	DET
issue-644	20	14	high	high	ADJ
issue-644	20	15	level	level	NOUN
issue-644	20	16	of	of	ADP
issue-644	20	17	economic	economic	ADJ
issue-644	20	18	literacy	literacy	NOUN
issue-644	20	19	of	of	ADP
issue-644	20	20	the	the	DET
issue-644	20	21	population	population	NOUN
issue-644	20	22	,	,	PUNCT
issue-644	20	23	the	the	DET
issue-644	20	24	antagonistic	antagonistic	ADJ
issue-644	20	25	interests	interest	NOUN
issue-644	20	26	of	of	ADP
issue-644	20	27	the	the	DET
issue-644	20	28	subjects	subject	NOUN
issue-644	20	29	of	of	ADP
issue-644	20	30	taxation	taxation	NOUN
issue-644	20	31	are	be	AUX
issue-644	20	32	smoothed	smooth	VERB
issue-644	20	33	over	over	ADV
issue-644	20	34	because	because	SCONJ
issue-644	20	35	of	of	ADP
issue-644	20	36	the	the	DET
issue-644	20	37	public	public	ADJ
issue-644	20	38	interest	interest	NOUN
issue-644	20	39	priority	priority	NOUN
issue-644	20	40	.	.	PUNCT
issue-644	21	1	instead	instead	ADV
issue-644	21	2	,	,	PUNCT
issue-644	21	3	in	in	ADP
issue-644	21	4	the	the	DET
issue-644	21	5	context	context	NOUN
issue-644	21	6	of	of	ADP
issue-644	21	7	the	the	DET
issue-644	21	8	social	social	ADJ
issue-644	21	9	and	and	CCONJ
issue-644	21	10	economic	economic	ADJ
issue-644	21	11	transformations	transformation	NOUN
issue-644	21	12	taking	take	VERB
issue-644	21	13	place	place	NOUN
issue-644	21	14	in	in	ADP
issue-644	21	15	ukraine	ukraine	NOUN
issue-644	21	16	,	,	PUNCT
issue-644	21	17	such	such	DET
issue-644	21	18	a	a	DET
issue-644	21	19	conflict	conflict	NOUN
issue-644	21	20	is	be	AUX
issue-644	21	21	complicated	complicate	VERB
issue-644	21	22	and	and	CCONJ
issue-644	21	23	deepened	deepen	VERB
issue-644	21	24	by	by	ADP
issue-644	21	25	tax	tax	NOUN
issue-644	21	26	evasion	evasion	NOUN
issue-644	21	27	,	,	PUNCT
issue-644	21	28	offshore	offshore	ADJ
issue-644	21	29	schemes	scheme	NOUN
issue-644	21	30	,	,	PUNCT
issue-644	21	31	high	high	ADJ
issue-644	21	32	levels	level	NOUN
issue-644	21	33	of	of	ADP
issue-644	21	34	the	the	DET
issue-644	21	35	shadow	shadow	NOUN
issue-644	21	36	economy	economy	NOUN
issue-644	21	37	,	,	PUNCT
issue-644	21	38	tolerance	tolerance	NOUN
issue-644	21	39	for	for	ADP
issue-644	21	40	corruption	corruption	NOUN
issue-644	21	41	,	,	PUNCT
issue-644	21	42	and	and	CCONJ
issue-644	21	43	so	so	ADV
issue-644	21	44	on	on	ADV
issue-644	21	45	.	.	PUNCT
issue-644	22	1	the	the	DET
issue-644	22	2	results	result	NOUN
issue-644	22	3	of	of	ADP
issue-644	22	4	the	the	DET
issue-644	22	5	tax	tax	NOUN
issue-644	22	6	system	system	NOUN
issue-644	22	7	favourableness	favourableness	NOUN
issue-644	22	8	assessment	assessment	NOUN
issue-644	22	9	of	of	ADP
issue-644	22	10	business	business	NOUN
issue-644	22	11	development	development	NOUN
issue-644	22	12	in	in	ADP
issue-644	22	13	ukraine	ukraine	PROPN
issue-644	22	14	are	be	AUX
issue-644	22	15	important	important	ADJ
issue-644	22	16	both	both	CCONJ
issue-644	22	17	for	for	ADP
issue-644	22	18	the	the	DET
issue-644	22	19	government	government	NOUN
issue-644	22	20	and	and	CCONJ
issue-644	22	21	for	for	ADP
issue-644	22	22	the	the	DET
issue-644	22	23	entrepreneurs	entrepreneur	NOUN
issue-644	22	24	.	.	PUNCT
issue-644	23	1	they	they	PRON
issue-644	23	2	create	create	VERB
issue-644	23	3	the	the	DET
issue-644	23	4	fundamental	fundamental	ADJ
issue-644	23	5	basis	basis	NOUN
issue-644	23	6	for	for	ADP
issue-644	23	7	improving	improve	VERB
issue-644	23	8	the	the	DET
issue-644	23	9	business	business	NOUN
issue-644	23	10	environment	environment	NOUN
issue-644	23	11	and	and	CCONJ
issue-644	23	12	allow	allow	VERB
issue-644	23	13	tracking	track	VERB
issue-644	23	14	the	the	DET
issue-644	23	15	main	main	ADJ
issue-644	23	16	tendencies	tendency	NOUN
issue-644	23	17	of	of	ADP
issue-644	23	18	tax	tax	NOUN
issue-644	23	19	transformations	transformation	NOUN
issue-644	23	20	taking	take	VERB
issue-644	23	21	into	into	ADP
issue-644	23	22	account	account	NOUN
issue-644	23	23	international	international	ADJ
issue-644	23	24	comparisons	comparison	NOUN
issue-644	23	25	.	.	PUNCT
issue-644	24	1	baltic	baltic	PROPN
issue-644	24	2	journal	journal	PROPN
issue-644	24	3	of	of	ADP
issue-644	24	4	economic	economic	ADJ
issue-644	24	5	studies	study	NOUN
issue-644	24	6	125	125	NUM
issue-644	24	7	vol	vol	NOUN
issue-644	24	8	.	.	PROPN
issue-644	25	1	5	5	NUM
issue-644	25	2	,	,	PUNCT
issue-644	25	3	no	no	INTJ
issue-644	25	4	.	.	NOUN
issue-644	25	5	2	2	NUM
issue-644	25	6	,	,	PUNCT
issue-644	25	7	2019	2019	NUM
issue-644	25	8	the	the	DET
issue-644	25	9	problem	problem	NOUN
issue-644	25	10	of	of	ADP
issue-644	25	11	assessing	assess	VERB
issue-644	25	12	the	the	DET
issue-644	25	13	tax	tax	NOUN
issue-644	25	14	system	system	NOUN
issue-644	25	15	favourableness	favourableness	NOUN
issue-644	25	16	of	of	ADP
issue-644	25	17	the	the	DET
issue-644	25	18	country	country	NOUN
issue-644	25	19	(	(	PUNCT
issue-644	25	20	macro	macro	NOUN
issue-644	25	21	-	-	NOUN
issue-644	25	22	level	level	NOUN
issue-644	25	23	)	)	PUNCT
issue-644	25	24	and	and	CCONJ
issue-644	25	25	the	the	DET
issue-644	25	26	business	business	NOUN
issue-644	25	27	environment	environment	NOUN
issue-644	25	28	development	development	NOUN
issue-644	25	29	(	(	PUNCT
issue-644	25	30	micro	micro	NOUN
issue-644	25	31	-	-	NOUN
issue-644	25	32	level	level	NOUN
issue-644	25	33	)	)	PUNCT
issue-644	25	34	is	be	AUX
issue-644	25	35	a	a	DET
issue-644	25	36	key	key	ADJ
issue-644	25	37	one	one	NOUN
issue-644	25	38	in	in	ADP
issue-644	25	39	recent	recent	ADJ
issue-644	25	40	tax	tax	NOUN
issue-644	25	41	studies	study	NOUN
issue-644	25	42	.	.	PUNCT
issue-644	26	1	mina	mina	PROPN
issue-644	26	2	baliamounelutz	baliamounelutz	PROPN
issue-644	26	3	and	and	CCONJ
issue-644	26	4	pierre	pierre	NOUN
issue-644	26	5	garello	garello	PROPN
issue-644	26	6	(	(	PUNCT
issue-644	26	7	2013	2013	NUM
issue-644	26	8	)	)	PUNCT
issue-644	26	9	examine	examine	VERB
issue-644	26	10	the	the	DET
issue-644	26	11	effects	effect	NOUN
issue-644	26	12	of	of	ADP
issue-644	26	13	taxation	taxation	NOUN
issue-644	26	14	and	and	CCONJ
issue-644	26	15	tax	tax	NOUN
issue-644	26	16	progressivity	progressivity	NOUN
issue-644	26	17	on	on	ADP
issue-644	26	18	entrepreneurship	entrepreneurship	NOUN
issue-644	26	19	in	in	ADP
issue-644	26	20	a	a	DET
issue-644	26	21	large	large	ADJ
issue-644	26	22	group	group	NOUN
issue-644	26	23	of	of	ADP
issue-644	26	24	european	european	ADJ
issue-644	26	25	countries	country	NOUN
issue-644	26	26	,	,	PUNCT
issue-644	26	27	using	use	VERB
issue-644	26	28	macro	macro	ADJ
issue-644	26	29	-	-	ADJ
issue-644	26	30	level	level	ADJ
issue-644	26	31	panel	panel	NOUN
issue-644	26	32	data	datum	NOUN
issue-644	26	33	.	.	PUNCT
issue-644	27	1	oguzhan	oguzhan	PROPN
issue-644	27	2	akguni	akguni	PROPN
issue-644	27	3	,	,	PUNCT
issue-644	27	4	david	david	PROPN
issue-644	27	5	bartolinii	bartolinii	PROPN
issue-644	27	6	and	and	CCONJ
issue-644	27	7	boris	boris	PROPN
issue-644	27	8	cournèdei	cournèdei	PROPN
issue-644	27	9	(	(	PUNCT
issue-644	27	10	2017	2017	NUM
issue-644	27	11	)	)	PUNCT
issue-644	27	12	analysed	analyse	VERB
issue-644	27	13	how	how	SCONJ
issue-644	27	14	tax	tax	NOUN
issue-644	27	15	revenue	revenue	NOUN
issue-644	27	16	responds	respond	VERB
issue-644	27	17	to	to	ADP
issue-644	27	18	tax	tax	NOUN
issue-644	27	19	rates	rate	NOUN
issue-644	27	20	using	use	VERB
issue-644	27	21	evidence	evidence	NOUN
issue-644	27	22	from	from	ADP
issue-644	27	23	a	a	DET
issue-644	27	24	panel	panel	NOUN
issue-644	27	25	of	of	ADP
issue-644	27	26	34	34	NUM
issue-644	27	27	oecd	oecd	PROPN
issue-644	27	28	countries	country	NOUN
issue-644	27	29	over	over	ADP
issue-644	27	30	1978–2014	1978–2014	NUM
issue-644	27	31	.	.	PUNCT
issue-644	28	1	the	the	DET
issue-644	28	2	negative	negative	ADJ
issue-644	28	3	impact	impact	NOUN
issue-644	28	4	of	of	ADP
issue-644	28	5	taxation	taxation	NOUN
issue-644	28	6	is	be	AUX
issue-644	28	7	particularly	particularly	ADV
issue-644	28	8	important	important	ADJ
issue-644	28	9	when	when	SCONJ
issue-644	28	10	associated	associate	VERB
issue-644	28	11	with	with	ADP
issue-644	28	12	cash	cash	NOUN
issue-644	28	13	constraints	constraint	NOUN
issue-644	28	14	,	,	PUNCT
issue-644	28	15	weak	weak	ADJ
issue-644	28	16	demand	demand	NOUN
issue-644	28	17	and	and	CCONJ
issue-644	28	18	other	other	ADJ
issue-644	28	19	framework	framework	NOUN
issue-644	28	20	conditions	condition	NOUN
issue-644	28	21	(	(	PUNCT
issue-644	28	22	bartolini	bartolini	NOUN
issue-644	28	23	2018	2018	NUM
issue-644	28	24	)	)	PUNCT
issue-644	28	25	.	.	PUNCT
issue-644	29	1	shalini	shalini	PROPN
issue-644	29	2	mitra	mitra	PROPN
issue-644	29	3	(	(	PUNCT
issue-644	29	4	2017	2017	NUM
issue-644	29	5	)	)	PUNCT
issue-644	29	6	showed	show	VERB
issue-644	29	7	that	that	SCONJ
issue-644	29	8	whether	whether	SCONJ
issue-644	29	9	a	a	DET
issue-644	29	10	positive	positive	ADJ
issue-644	29	11	,	,	PUNCT
issue-644	29	12	negative	negative	ADJ
issue-644	29	13	or	or	CCONJ
issue-644	29	14	non	non	ADJ
issue-644	29	15	-	-	NOUN
issue-644	29	16	relation	relation	NOUN
issue-644	29	17	arises	arise	VERB
issue-644	29	18	between	between	ADP
issue-644	29	19	tax	tax	NOUN
issue-644	29	20	rates	rate	NOUN
issue-644	29	21	and	and	CCONJ
issue-644	29	22	informality	informality	NOUN
issue-644	29	23	depends	depend	VERB
issue-644	29	24	on	on	ADP
issue-644	29	25	the	the	DET
issue-644	29	26	degree	degree	NOUN
issue-644	29	27	of	of	ADP
issue-644	29	28	tax	tax	NOUN
issue-644	29	29	enforcement	enforcement	NOUN
issue-644	29	30	and	and	CCONJ
issue-644	29	31	the	the	DET
issue-644	29	32	level	level	NOUN
issue-644	29	33	of	of	ADP
issue-644	29	34	credit	credit	NOUN
issue-644	29	35	market	market	NOUN
issue-644	29	36	development	development	NOUN
issue-644	29	37	in	in	ADP
issue-644	29	38	an	an	DET
issue-644	29	39	economy	economy	NOUN
issue-644	29	40	.	.	PUNCT
issue-644	30	1	xin	xin	PROPN
issue-644	30	2	long	long	PROPN
issue-644	30	3	and	and	CCONJ
issue-644	30	4	alessandra	alessandra	PROPN
issue-644	30	5	pelloni	pelloni	PROPN
issue-644	30	6	(	(	PUNCT
issue-644	30	7	2017	2017	NUM
issue-644	30	8	)	)	PUNCT
issue-644	30	9	considered	consider	VERB
issue-644	30	10	the	the	DET
issue-644	30	11	optimal	optimal	ADJ
issue-644	30	12	factor	factor	NOUN
issue-644	30	13	of	of	ADP
issue-644	30	14	income	income	NOUN
issue-644	30	15	taxation	taxation	NOUN
issue-644	30	16	in	in	ADP
issue-644	30	17	a	a	DET
issue-644	30	18	standard	standard	ADJ
issue-644	30	19	r&d	r&d	NOUN
issue-644	30	20	model	model	NOUN
issue-644	30	21	with	with	ADP
issue-644	30	22	technical	technical	ADJ
issue-644	30	23	change	change	NOUN
issue-644	30	24	represented	represent	VERB
issue-644	30	25	by	by	ADP
issue-644	30	26	an	an	DET
issue-644	30	27	increase	increase	NOUN
issue-644	30	28	in	in	ADP
issue-644	30	29	the	the	DET
issue-644	30	30	variety	variety	NOUN
issue-644	30	31	of	of	ADP
issue-644	30	32	intermediate	intermediate	ADJ
issue-644	30	33	goods	good	NOUN
issue-644	30	34	.	.	PUNCT
issue-644	31	1	using	use	VERB
issue-644	31	2	a	a	DET
issue-644	31	3	difference	difference	NOUN
issue-644	31	4	-	-	PUNCT
issue-644	31	5	in	in	ADP
issue-644	31	6	-	-	PUNCT
issue-644	31	7	differences	difference	NOUN
issue-644	31	8	methodology	methodology	NOUN
issue-644	31	9	,	,	PUNCT
issue-644	31	10	alexander	alexander	PROPN
issue-644	31	11	schandlbauer	schandlbauer	PROPN
issue-644	31	12	(	(	PUNCT
issue-644	31	13	2017	2017	NUM
issue-644	31	14	)	)	PUNCT
issue-644	31	15	showed	show	VERB
issue-644	31	16	that	that	SCONJ
issue-644	31	17	an	an	DET
issue-644	31	18	increase	increase	NOUN
issue-644	31	19	in	in	ADP
issue-644	31	20	the	the	DET
issue-644	31	21	local	local	ADJ
issue-644	31	22	u.s	u.s	PROPN
issue-644	31	23	.	.	PROPN
issue-644	31	24	state	state	NOUN
issue-644	31	25	corporate	corporate	ADJ
issue-644	31	26	tax	tax	NOUN
issue-644	31	27	rate	rate	NOUN
issue-644	31	28	affects	affect	VERB
issue-644	31	29	the	the	DET
issue-644	31	30	banks	bank	NOUN
issue-644	31	31	’	’	PART
issue-644	31	32	financing	financing	NOUN
issue-644	31	33	as	as	ADV
issue-644	31	34	well	well	ADV
issue-644	31	35	as	as	ADP
issue-644	31	36	their	their	PRON
issue-644	31	37	operating	operating	NOUN
issue-644	31	38	choices	choice	NOUN
issue-644	31	39	.	.	PUNCT
issue-644	32	1	daniel	daniel	PROPN
issue-644	32	2	bradley	bradley	PROPN
issue-644	32	3	,	,	PUNCT
issue-644	32	4	connie	connie	PROPN
issue-644	32	5	x.	x.	PROPN
issue-644	32	6	mao	mao	PROPN
issue-644	32	7	and	and	CCONJ
issue-644	32	8	chi	chi	PROPN
issue-644	32	9	zhang	zhang	PROPN
issue-644	32	10	(	(	PUNCT
issue-644	32	11	2018	2018	NUM
issue-644	32	12	)	)	PUNCT
issue-644	32	13	results	result	NOUN
issue-644	32	14	suggest	suggest	VERB
issue-644	32	15	that	that	SCONJ
issue-644	32	16	tax	tax	NOUN
issue-644	32	17	increases	increase	NOUN
issue-644	32	18	lead	lead	VERB
issue-644	32	19	to	to	ADP
issue-644	32	20	real	real	ADJ
issue-644	32	21	effects	effect	NOUN
issue-644	32	22	at	at	ADP
issue-644	32	23	the	the	DET
issue-644	32	24	expense	expense	NOUN
issue-644	32	25	of	of	ADP
issue-644	32	26	employees	employee	NOUN
issue-644	32	27	,	,	PUNCT
issue-644	32	28	with	with	ADP
issue-644	32	29	no	no	DET
issue-644	32	30	similar	similar	ADJ
issue-644	32	31	benefit	benefit	NOUN
issue-644	32	32	accruing	accrue	VERB
issue-644	32	33	for	for	ADP
issue-644	32	34	tax	tax	NOUN
issue-644	32	35	cuts	cut	NOUN
issue-644	32	36	.	.	PUNCT
issue-644	33	1	francisco	francisco	PROPN
issue-644	33	2	ruiz	ruiz	PROPN
issue-644	33	3	,	,	PUNCT
issue-644	33	4	josé	josé	PROPN
issue-644	33	5	m.	m.	PROPN
issue-644	33	6	cabello	cabello	PROPN
issue-644	33	7	,	,	PUNCT
issue-644	33	8	and	and	CCONJ
issue-644	33	9	blanca	blanca	ADJ
issue-644	33	10	pérez	pérez	NOUN
issue-644	33	11	-	-	PUNCT
issue-644	33	12	gladish	gladish	NOUN
issue-644	33	13	(	(	PUNCT
issue-644	33	14	2018	2018	NUM
issue-644	33	15	)	)	PUNCT
issue-644	33	16	are	be	AUX
issue-644	33	17	mainly	mainly	ADV
issue-644	33	18	concerned	concerned	ADJ
issue-644	33	19	with	with	ADP
issue-644	33	20	those	those	DET
issue-644	33	21	aspects	aspect	NOUN
issue-644	33	22	related	relate	VERB
issue-644	33	23	to	to	ADP
issue-644	33	24	the	the	DET
issue-644	33	25	ease	ease	NOUN
issue-644	33	26	of	of	ADP
issue-644	33	27	doing	do	VERB
issue-644	33	28	business	business	NOUN
issue-644	33	29	in	in	ADP
issue-644	33	30	terms	term	NOUN
issue-644	33	31	of	of	ADP
issue-644	33	32	countries	country	NOUN
issue-644	33	33	’	'	PUNCT
issue-644	33	34	regulation	regulation	NOUN
issue-644	33	35	.	.	PUNCT
issue-644	34	1	they	they	PRON
issue-644	34	2	build	build	VERB
issue-644	34	3	synthetic	synthetic	ADJ
issue-644	34	4	ease	ease	NOUN
issue-644	34	5	-	-	PUNCT
issue-644	34	6	of	of	ADP
issue-644	34	7	-	-	PUNCT
issue-644	34	8	doing	do	VERB
issue-644	34	9	-	-	PUNCT
issue-644	34	10	business	business	NOUN
issue-644	34	11	indicators	indicator	NOUN
issue-644	34	12	based	base	VERB
issue-644	34	13	on	on	ADP
issue-644	34	14	the	the	DET
issue-644	34	15	world	world	PROPN
issue-644	34	16	bank	bank	PROPN
issue-644	34	17	group	group	NOUN
issue-644	34	18	’s	’s	PART
issue-644	34	19	indicators	indicator	NOUN
issue-644	34	20	.	.	PUNCT
issue-644	35	1	dominika	dominika	PROPN
issue-644	35	2	langenmayr	langenmayr	PROPN
issue-644	35	3	and	and	CCONJ
issue-644	35	4	rebecca	rebecca	PROPN
issue-644	35	5	lester	lester	PROPN
issue-644	35	6	(	(	PUNCT
issue-644	35	7	2018	2018	NUM
issue-644	35	8	)	)	PUNCT
issue-644	35	9	study	study	VERB
issue-644	35	10	whether	whether	SCONJ
issue-644	35	11	the	the	DET
issue-644	35	12	corporate	corporate	ADJ
issue-644	35	13	tax	tax	NOUN
issue-644	35	14	system	system	NOUN
issue-644	35	15	provides	provide	VERB
issue-644	35	16	incentives	incentive	NOUN
issue-644	35	17	for	for	ADP
issue-644	35	18	risky	risky	ADJ
issue-644	35	19	firm	firm	ADJ
issue-644	35	20	investment	investment	NOUN
issue-644	35	21	;	;	PUNCT
issue-644	35	22	the	the	DET
issue-644	35	23	sign	sign	NOUN
issue-644	35	24	of	of	ADP
issue-644	35	25	the	the	DET
issue-644	35	26	tax	tax	NOUN
issue-644	35	27	effect	effect	NOUN
issue-644	35	28	on	on	ADP
issue-644	35	29	risky	risky	ADJ
issue-644	35	30	investment	investment	NOUN
issue-644	35	31	hinges	hinge	NOUN
issue-644	35	32	on	on	ADP
issue-644	35	33	firm	firm	ADJ
issue-644	35	34	-	-	PUNCT
issue-644	35	35	specific	specific	ADJ
issue-644	35	36	expectations	expectation	NOUN
issue-644	35	37	of	of	ADP
issue-644	35	38	future	future	ADJ
issue-644	35	39	loss	loss	NOUN
issue-644	35	40	recovery	recovery	NOUN
issue-644	35	41	.	.	PUNCT
issue-644	36	1	eric	eric	PROPN
issue-644	36	2	ohrn	ohrn	PROPN
issue-644	36	3	(	(	PUNCT
issue-644	36	4	2018	2018	NUM
issue-644	36	5	)	)	PUNCT
issue-644	36	6	estimated	estimate	VERB
issue-644	36	7	the	the	DET
issue-644	36	8	investment	investment	NOUN
issue-644	36	9	,	,	PUNCT
issue-644	36	10	financing	financing	NOUN
issue-644	36	11	,	,	PUNCT
issue-644	36	12	and	and	CCONJ
issue-644	36	13	payout	payout	NOUN
issue-644	36	14	responses	response	NOUN
issue-644	36	15	to	to	ADP
issue-644	36	16	variation	variation	NOUN
issue-644	36	17	in	in	ADP
issue-644	36	18	a	a	DET
issue-644	36	19	firm	firm	NOUN
issue-644	36	20	’s	’s	PART
issue-644	36	21	effective	effective	ADJ
issue-644	36	22	corporate	corporate	ADJ
issue-644	36	23	income	income	NOUN
issue-644	36	24	tax	tax	NOUN
issue-644	36	25	rate	rate	NOUN
issue-644	36	26	in	in	ADP
issue-644	36	27	the	the	DET
issue-644	36	28	united	united	PROPN
issue-644	36	29	states	states	PROPN
issue-644	36	30	:	:	PUNCT
issue-644	36	31	lower	low	ADJ
issue-644	36	32	corporate	corporate	ADJ
issue-644	36	33	tax	tax	NOUN
issue-644	36	34	rates	rate	NOUN
issue-644	36	35	and	and	CCONJ
issue-644	36	36	faster	fast	ADV
issue-644	36	37	-	-	PUNCT
issue-644	36	38	accelerated	accelerate	VERB
issue-644	36	39	depreciation	depreciation	NOUN
issue-644	36	40	each	each	PRON
issue-644	36	41	stimulate	stimulate	VERB
issue-644	36	42	a	a	DET
issue-644	36	43	similar	similar	ADJ
issue-644	36	44	increase	increase	NOUN
issue-644	36	45	in	in	ADP
issue-644	36	46	investment	investment	NOUN
issue-644	36	47	,	,	PUNCT
issue-644	36	48	per	per	ADP
issue-644	36	49	dollar	dollar	NOUN
issue-644	36	50	in	in	ADP
issue-644	36	51	lost	lose	VERB
issue-644	36	52	revenue	revenue	NOUN
issue-644	36	53	.	.	PUNCT
issue-644	37	1	ioannis	ioannis	PROPN
issue-644	37	2	bournakis	bournakis	PROPN
issue-644	37	3	and	and	CCONJ
issue-644	37	4	sushanta	sushanta	PROPN
issue-644	37	5	mallick	mallick	PROPN
issue-644	37	6	(	(	PUNCT
issue-644	37	7	2018	2018	NUM
issue-644	37	8	)	)	PUNCT
issue-644	37	9	analysed	analyse	VERB
issue-644	37	10	the	the	DET
issue-644	37	11	role	role	NOUN
issue-644	37	12	of	of	ADP
issue-644	37	13	corporate	corporate	ADJ
issue-644	37	14	taxation	taxation	NOUN
issue-644	37	15	within	within	ADP
issue-644	37	16	a	a	DET
issue-644	37	17	total	total	ADJ
issue-644	37	18	factor	factor	NOUN
issue-644	37	19	productivity	productivity	NOUN
issue-644	37	20	catch	catch	PROPN
issue-644	37	21	-	-	PUNCT
issue-644	37	22	up	up	ADP
issue-644	37	23	model	model	NOUN
issue-644	37	24	,	,	PUNCT
issue-644	37	25	providing	provide	VERB
issue-644	37	26	new	new	ADJ
issue-644	37	27	insights	insight	NOUN
issue-644	37	28	on	on	ADP
issue-644	37	29	the	the	DET
issue-644	37	30	unexplored	unexplored	ADJ
issue-644	37	31	fiscal	fiscal	ADJ
issue-644	37	32	aspect	aspect	NOUN
issue-644	37	33	of	of	ADP
issue-644	37	34	the	the	DET
issue-644	37	35	uk	uk	PROPN
issue-644	37	36	productivity	productivity	NOUN
issue-644	37	37	puzzle	puzzle	NOUN
issue-644	37	38	.	.	PUNCT
issue-644	38	1	in	in	ADP
issue-644	38	2	the	the	DET
issue-644	38	3	previous	previous	ADJ
issue-644	38	4	study	study	NOUN
issue-644	38	5	of	of	ADP
issue-644	38	6	the	the	DET
issue-644	38	7	author	author	NOUN
issue-644	38	8	the	the	DET
issue-644	38	9	optimal	optimal	ADJ
issue-644	38	10	tax	tax	NOUN
issue-644	38	11	rates	rate	NOUN
issue-644	38	12	of	of	ADP
issue-644	38	13	the	the	DET
issue-644	38	14	investigated	investigate	VERB
issue-644	38	15	taxes	taxis	NOUN
issue-644	38	16	,	,	PUNCT
issue-644	38	17	used	use	VERB
issue-644	38	18	to	to	PART
issue-644	38	19	maximize	maximize	VERB
issue-644	38	20	the	the	DET
issue-644	38	21	tax	tax	NOUN
issue-644	38	22	revenue	revenue	NOUN
issue-644	38	23	of	of	ADP
issue-644	38	24	the	the	DET
issue-644	38	25	state	state	NOUN
issue-644	38	26	are	be	AUX
issue-644	38	27	determined	determine	VERB
issue-644	38	28	:	:	PUNCT
issue-644	38	29	20	20	NUM
issue-644	38	30	%	%	NOUN
issue-644	38	31	for	for	ADP
issue-644	38	32	the	the	DET
issue-644	38	33	corporate	corporate	ADJ
issue-644	38	34	income	income	NOUN
issue-644	38	35	tax	tax	NOUN
issue-644	38	36	and	and	CCONJ
issue-644	38	37	22	22	NUM
issue-644	38	38	%	%	NOUN
issue-644	38	39	for	for	ADP
issue-644	38	40	the	the	DET
issue-644	38	41	personal	personal	ADJ
issue-644	38	42	income	income	NOUN
issue-644	38	43	tax	tax	NOUN
issue-644	38	44	(	(	PUNCT
issue-644	38	45	valentyna	valentyna	NOUN
issue-644	38	46	martynenko	martynenko	NOUN
issue-644	38	47	,	,	PUNCT
issue-644	38	48	2018	2018	NUM
issue-644	38	49	)	)	PUNCT
issue-644	38	50	.	.	PUNCT
issue-644	39	1	in	in	ADP
issue-644	39	2	another	another	DET
issue-644	39	3	scientific	scientific	ADJ
issue-644	39	4	work	work	NOUN
issue-644	39	5	of	of	ADP
issue-644	39	6	the	the	DET
issue-644	39	7	author	author	NOUN
issue-644	39	8	,	,	PUNCT
issue-644	39	9	the	the	DET
issue-644	39	10	theoretical	theoretical	ADJ
issue-644	39	11	grounds	ground	NOUN
issue-644	39	12	for	for	ADP
issue-644	39	13	the	the	DET
issue-644	39	14	development	development	NOUN
issue-644	39	15	of	of	ADP
issue-644	39	16	the	the	DET
issue-644	39	17	problem	problem	NOUN
issue-644	39	18	of	of	ADP
issue-644	39	19	tax	tax	NOUN
issue-644	39	20	security	security	NOUN
issue-644	39	21	of	of	ADP
issue-644	39	22	the	the	DET
issue-644	39	23	state	state	NOUN
issue-644	39	24	are	be	AUX
issue-644	39	25	investigated	investigate	VERB
issue-644	39	26	(	(	PUNCT
issue-644	39	27	valentyna	valentyna	NOUN
issue-644	39	28	martynenko	martynenko	NOUN
issue-644	39	29	,	,	PUNCT
issue-644	39	30	2015	2015	NUM
issue-644	39	31	)	)	PUNCT
issue-644	39	32	.	.	PUNCT
issue-644	40	1	the	the	DET
issue-644	40	2	main	main	ADJ
issue-644	40	3	purpose	purpose	NOUN
issue-644	40	4	of	of	ADP
issue-644	40	5	the	the	DET
issue-644	40	6	article	article	NOUN
issue-644	40	7	is	be	AUX
issue-644	40	8	to	to	PART
issue-644	40	9	study	study	VERB
issue-644	40	10	the	the	DET
issue-644	40	11	main	main	ADJ
issue-644	40	12	preconditions	precondition	NOUN
issue-644	40	13	and	and	CCONJ
issue-644	40	14	key	key	ADJ
issue-644	40	15	factors	factor	NOUN
issue-644	40	16	that	that	PRON
issue-644	40	17	ensured	ensure	VERB
issue-644	40	18	the	the	DET
issue-644	40	19	increase	increase	NOUN
issue-644	40	20	of	of	ADP
issue-644	40	21	the	the	DET
issue-644	40	22	ukrainian	ukrainian	ADJ
issue-644	40	23	tax	tax	NOUN
issue-644	40	24	system	system	NOUN
issue-644	40	25	favourableness	favourableness	NOUN
issue-644	40	26	ranking	rank	VERB
issue-644	40	27	from	from	ADP
issue-644	40	28	the	the	DET
issue-644	40	29	174th	174th	ADJ
issue-644	40	30	position	position	NOUN
issue-644	40	31	to	to	ADP
issue-644	40	32	the	the	DET
issue-644	40	33	43	43	NUM
issue-644	40	34	-	-	PUNCT
issue-644	40	35	d	d	NOUN
issue-644	40	36	position	position	NOUN
issue-644	40	37	during	during	ADP
issue-644	40	38	2005–2016	2005–2016	NUM
issue-644	40	39	.	.	PUNCT
issue-644	41	1	2	2	NUM
issue-644	41	2	.	.	X
issue-644	41	3	paying	pay	VERB
issue-644	41	4	taxes	taxis	NOUN
issue-644	41	5	methodology	methodology	NOUN
issue-644	41	6	the	the	DET
issue-644	41	7	assessment	assessment	NOUN
issue-644	41	8	of	of	ADP
issue-644	41	9	the	the	DET
issue-644	41	10	tax	tax	NOUN
issue-644	41	11	system	system	NOUN
issue-644	41	12	favourableness	favourableness	NOUN
issue-644	41	13	of	of	ADP
issue-644	41	14	business	business	NOUN
issue-644	41	15	development	development	NOUN
issue-644	41	16	in	in	ADP
issue-644	41	17	ukraine	ukraine	NOUN
issue-644	41	18	taking	take	VERB
issue-644	41	19	into	into	ADP
issue-644	41	20	account	account	NOUN
issue-644	41	21	the	the	DET
issue-644	41	22	international	international	ADJ
issue-644	41	23	comparisons	comparison	NOUN
issue-644	41	24	is	be	AUX
issue-644	41	25	carried	carry	VERB
issue-644	41	26	out	out	ADP
issue-644	41	27	by	by	ADP
issue-644	41	28	analysing	analyse	VERB
issue-644	41	29	the	the	DET
issue-644	41	30	main	main	ADJ
issue-644	41	31	tendencies	tendency	NOUN
issue-644	41	32	of	of	ADP
issue-644	41	33	its	its	PRON
issue-644	41	34	transformations	transformation	NOUN
issue-644	41	35	during	during	ADP
issue-644	41	36	2005–2016	2005–2016	NUM
issue-644	41	37	in	in	ADP
issue-644	41	38	the	the	DET
issue-644	41	39	“	"	PUNCT
issue-644	41	40	paying	pay	VERB
issue-644	41	41	taxes	taxis	NOUN
issue-644	41	42	”	"	PUNCT
issue-644	41	43	ranking	ranking	NOUN
issue-644	41	44	(	(	PUNCT
issue-644	41	45	the	the	DET
issue-644	41	46	ranking	ranking	NOUN
issue-644	41	47	of	of	ADP
issue-644	41	48	countries	country	NOUN
issue-644	41	49	is	be	AUX
issue-644	41	50	conducted	conduct	VERB
issue-644	41	51	annually	annually	ADV
issue-644	41	52	by	by	ADP
issue-644	41	53	the	the	DET
issue-644	41	54	consulting	consult	VERB
issue-644	41	55	firm	firm	ADJ
issue-644	41	56	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	41	57	at	at	ADP
issue-644	41	58	the	the	DET
issue-644	41	59	request	request	NOUN
issue-644	41	60	of	of	ADP
issue-644	41	61	the	the	DET
issue-644	41	62	world	world	NOUN
issue-644	41	63	bank	bank	PROPN
issue-644	41	64	)	)	PUNCT
issue-644	41	65	.	.	PUNCT
issue-644	42	1	the	the	DET
issue-644	42	2	ranking	ranking	NOUN
issue-644	42	3	methodology	methodology	NOUN
issue-644	42	4	,	,	PUNCT
issue-644	42	5	on	on	ADP
issue-644	42	6	which	which	PRON
issue-644	42	7	the	the	DET
issue-644	42	8	paying	pay	VERB
issue-644	42	9	taxes	taxis	NOUN
issue-644	42	10	ranking	rank	VERB
issue-644	42	11	is	be	AUX
issue-644	42	12	based	base	VERB
issue-644	42	13	,	,	PUNCT
issue-644	42	14	was	be	AUX
issue-644	42	15	first	first	ADV
issue-644	42	16	developed	develop	VERB
issue-644	42	17	by	by	ADP
issue-644	42	18	simeon	simeon	PROPN
issue-644	42	19	djankov	djankov	PROPN
issue-644	42	20	,	,	PUNCT
issue-644	42	21	tim	tim	PROPN
issue-644	42	22	ganser	ganser	PROPN
issue-644	42	23	,	,	PUNCT
issue-644	42	24	caralee	caralee	PROPN
issue-644	42	25	mcliesh	mcliesh	PROPN
issue-644	42	26	,	,	PUNCT
issue-644	42	27	rita	rita	PROPN
issue-644	42	28	ramalho	ramalho	PROPN
issue-644	42	29	,	,	PUNCT
issue-644	42	30	and	and	CCONJ
issue-644	42	31	andrei	andrei	PROPN
issue-644	42	32	shleifer	shleifer	PROPN
issue-644	42	33	(	(	PUNCT
issue-644	42	34	2010	2010	NUM
issue-644	42	35	)	)	PUNCT
issue-644	42	36	.	.	PUNCT
issue-644	43	1	they	they	PRON
issue-644	43	2	have	have	AUX
issue-644	43	3	investigated	investigate	VERB
issue-644	43	4	the	the	DET
issue-644	43	5	effective	effective	ADJ
issue-644	43	6	tax	tax	NOUN
issue-644	43	7	rates	rate	NOUN
issue-644	43	8	for	for	ADP
issue-644	43	9	typical	typical	ADJ
issue-644	43	10	corporate	corporate	ADJ
issue-644	43	11	profit	profit	NOUN
issue-644	43	12	in	in	ADP
issue-644	43	13	85	85	NUM
issue-644	43	14	countries	country	NOUN
issue-644	43	15	based	base	VERB
issue-644	43	16	on	on	ADP
issue-644	43	17	a	a	DET
issue-644	43	18	survey	survey	NOUN
issue-644	43	19	conducted	conduct	VERB
issue-644	43	20	jointly	jointly	ADV
issue-644	43	21	with	with	ADP
issue-644	43	22	the	the	DET
issue-644	43	23	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
issue-644	43	24	consulting	consult	VERB
issue-644	43	25	firm	firm	NOUN
issue-644	43	26	.	.	PUNCT
issue-644	44	1	currently	currently	ADV
issue-644	44	2	,	,	PUNCT
issue-644	44	3	by	by	ADP
issue-644	44	4	the	the	DET
issue-644	44	5	above	above	ADV
issue-644	44	6	-	-	PUNCT
issue-644	44	7	mentioned	mention	VERB
issue-644	44	8	project	project	NOUN
issue-644	44	9	implementation	implementation	NOUN
issue-644	44	10	,	,	PUNCT
issue-644	44	11	the	the	DET
issue-644	44	12	analysis	analysis	NOUN
issue-644	44	13	of	of	ADP
issue-644	44	14	taxes	taxis	NOUN
issue-644	44	15	and	and	CCONJ
issue-644	44	16	mandatory	mandatory	ADJ
issue-644	44	17	deductions	deduction	NOUN
issue-644	44	18	,	,	PUNCT
issue-644	44	19	that	that	SCONJ
issue-644	44	20	a	a	DET
issue-644	44	21	medium	medium	ADJ
issue-644	44	22	-	-	PUNCT
issue-644	44	23	sized	sized	ADJ
issue-644	44	24	enterprise	enterprise	NOUN
issue-644	44	25	will	will	AUX
issue-644	44	26	have	have	VERB
issue-644	44	27	to	to	PART
issue-644	44	28	pay	pay	VERB
issue-644	44	29	in	in	ADP
issue-644	44	30	a	a	DET
issue-644	44	31	given	give	VERB
issue-644	44	32	year	year	NOUN
issue-644	44	33	(	(	PUNCT
issue-644	44	34	for	for	ADP
issue-644	44	35	example	example	NOUN
issue-644	44	36	,	,	PUNCT
issue-644	44	37	in	in	ADP
issue-644	44	38	the	the	DET
issue-644	44	39	“	"	PUNCT
issue-644	44	40	paying	pay	VERB
issue-644	44	41	taxes-2018	taxes-2018	NOUN
issue-644	44	42	”	"	PUNCT
issue-644	44	43	report	report	NOUN
issue-644	44	44	for	for	ADP
issue-644	44	45	2016	2016	NUM
issue-644	44	46	)	)	PUNCT
issue-644	44	47	,	,	PUNCT
issue-644	44	48	is	be	AUX
issue-644	44	49	conducted	conduct	VERB
issue-644	44	50	,	,	PUNCT
issue-644	44	51	as	as	ADV
issue-644	44	52	well	well	ADV
issue-644	44	53	as	as	ADP
issue-644	44	54	the	the	DET
issue-644	44	55	administrative	administrative	ADJ
issue-644	44	56	burden	burden	NOUN
issue-644	44	57	connected	connect	VERB
issue-644	44	58	with	with	ADP
issue-644	44	59	payment	payment	NOUN
issue-644	44	60	taxes	taxis	NOUN
issue-644	44	61	and	and	CCONJ
issue-644	44	62	deductions	deduction	NOUN
issue-644	44	63	,	,	PUNCT
issue-644	44	64	and	and	CCONJ
issue-644	44	65	processes	process	NOUN
issue-644	44	66	after	after	ADP
issue-644	44	67	reporting	report	VERB
issue-644	44	68	and	and	CCONJ
issue-644	44	69	paying	pay	VERB
issue-644	44	70	taxes	taxis	NOUN
issue-644	44	71	.	.	PUNCT
issue-644	45	1	the	the	DET
issue-644	45	2	following	follow	VERB
issue-644	45	3	taxes	taxis	NOUN
issue-644	45	4	and	and	CCONJ
issue-644	45	5	deductions	deduction	NOUN
issue-644	45	6	are	be	AUX
issue-644	45	7	investigated	investigate	VERB
issue-644	45	8	:	:	PUNCT
issue-644	45	9	corporate	corporate	ADJ
issue-644	45	10	income	income	NOUN
issue-644	45	11	tax	tax	NOUN
issue-644	45	12	,	,	PUNCT
issue-644	45	13	social	social	ADJ
issue-644	45	14	security	security	NOUN
issue-644	45	15	contributions	contribution	NOUN
issue-644	45	16	and	and	CCONJ
issue-644	45	17	labour	labour	ADJ
issue-644	45	18	taxes	taxis	NOUN
issue-644	45	19	paid	pay	VERB
issue-644	45	20	by	by	ADP
issue-644	45	21	the	the	DET
issue-644	45	22	employer	employer	NOUN
issue-644	45	23	,	,	PUNCT
issue-644	45	24	property	property	NOUN
issue-644	45	25	taxes	taxis	NOUN
issue-644	45	26	,	,	PUNCT
issue-644	45	27	transfer	transfer	VERB
issue-644	45	28	taxes	taxis	NOUN
issue-644	45	29	,	,	PUNCT
issue-644	45	30	dividend	dividend	NOUN
issue-644	45	31	tax	tax	NOUN
issue-644	45	32	,	,	PUNCT
issue-644	45	33	capital	capital	NOUN
issue-644	45	34	gains	gain	NOUN
issue-644	45	35	tax	tax	NOUN
issue-644	45	36	,	,	PUNCT
issue-644	45	37	financial	financial	ADJ
issue-644	45	38	transaction	transaction	NOUN
issue-644	45	39	tax	tax	NOUN
issue-644	45	40	,	,	PUNCT
issue-644	45	41	waste	waste	NOUN
issue-644	45	42	collection	collection	NOUN
issue-644	45	43	tax	tax	NOUN
issue-644	45	44	,	,	PUNCT
issue-644	45	45	vehicle	vehicle	NOUN
issue-644	45	46	taxes	taxis	NOUN
issue-644	45	47	and	and	CCONJ
issue-644	45	48	road	road	NOUN
issue-644	45	49	taxes	taxis	NOUN
issue-644	45	50	,	,	PUNCT
issue-644	45	51	as	as	ADV
issue-644	45	52	well	well	ADV
issue-644	45	53	as	as	ADP
issue-644	45	54	any	any	DET
issue-644	45	55	other	other	ADJ
issue-644	45	56	small	small	ADJ
issue-644	45	57	taxes	taxis	NOUN
issue-644	45	58	or	or	CCONJ
issue-644	45	59	fees	fee	NOUN
issue-644	45	60	(	(	PUNCT
issue-644	45	61	simeon	simeon	PROPN
issue-644	45	62	djankov	djankov	PROPN
issue-644	45	63	,	,	PUNCT
issue-644	45	64	tim	tim	PROPN
issue-644	45	65	ganser	ganser	PROPN
issue-644	45	66	,	,	PUNCT
issue-644	45	67	caralee	caralee	PROPN
issue-644	45	68	mcliesh	mcliesh	PROPN
issue-644	45	69	,	,	PUNCT
issue-644	45	70	rita	rita	PROPN
issue-644	45	71	ramalho	ramalho	PROPN
issue-644	45	72	and	and	CCONJ
issue-644	45	73	andrei	andrei	PROPN
issue-644	45	74	shleifer	shleifer	PROPN
issue-644	45	75	,	,	PUNCT
issue-644	45	76	2010	2010	NUM
issue-644	45	77	)	)	PUNCT
issue-644	45	78	.	.	PUNCT
issue-644	46	1	the	the	DET
issue-644	46	2	2018	2018	NUM
issue-644	46	3	methodology	methodology	NOUN
issue-644	46	4	of	of	ADP
issue-644	46	5	countries	country	NOUN
issue-644	46	6	ranking	rank	VERB
issue-644	46	7	on	on	ADP
issue-644	46	8	the	the	DET
issue-644	46	9	degree	degree	NOUN
issue-644	46	10	of	of	ADP
issue-644	46	11	favourable	favourable	ADJ
issue-644	46	12	conditions	condition	NOUN
issue-644	46	13	for	for	ADP
issue-644	46	14	tax	tax	NOUN
issue-644	46	15	payment	payment	NOUN
issue-644	46	16	is	be	AUX
issue-644	46	17	determined	determine	VERB
issue-644	46	18	by	by	ADP
issue-644	46	19	sorting	sort	VERB
issue-644	46	20	their	their	PRON
issue-644	46	21	distance	distance	NOUN
issue-644	46	22	from	from	ADP
issue-644	46	23	the	the	DET
issue-644	46	24	boundary	boundary	ADJ
issue-644	46	25	index	index	NOUN
issue-644	46	26	determined	determine	VERB
issue-644	46	27	for	for	ADP
issue-644	46	28	the	the	DET
issue-644	46	29	indicator	indicator	NOUN
issue-644	46	30	.	.	PUNCT
issue-644	47	1	the	the	DET
issue-644	47	2	overall	overall	ADJ
issue-644	47	3	score	score	NOUN
issue-644	47	4	for	for	ADP
issue-644	47	5	the	the	DET
issue-644	47	6	country	country	NOUN
issue-644	47	7	under	under	ADP
issue-644	47	8	the	the	DET
issue-644	47	9	distance	distance	NOUN
issue-644	47	10	index	index	NOUN
issue-644	47	11	from	from	ADP
issue-644	47	12	the	the	DET
issue-644	47	13	boundary	boundary	ADJ
issue-644	47	14	index	index	NOUN
issue-644	47	15	in	in	ADP
issue-644	47	16	taxation	taxation	NOUN
issue-644	47	17	is	be	AUX
issue-644	47	18	the	the	DET
issue-644	47	19	arithmetic	arithmetic	ADJ
issue-644	47	20	average	average	NOUN
issue-644	47	21	of	of	ADP
issue-644	47	22	the	the	DET
issue-644	47	23	four	four	NUM
issue-644	47	24	ranking	ranking	ADJ
issue-644	47	25	indices	index	NOUN
issue-644	47	26	:	:	PUNCT
issue-644	47	27	the	the	DET
issue-644	47	28	general	general	ADJ
issue-644	47	29	rate	rate	NOUN
issue-644	47	30	of	of	ADP
issue-644	47	31	taxes	taxis	NOUN
issue-644	47	32	and	and	CCONJ
issue-644	47	33	contributions	contribution	NOUN
issue-644	47	34	,	,	PUNCT
issue-644	47	35	%	%	INTJ
issue-644	47	36	;	;	PUNCT
issue-644	47	37	time	time	NOUN
issue-644	47	38	for	for	ADP
issue-644	47	39	registration	registration	NOUN
issue-644	47	40	,	,	PUNCT
issue-644	47	41	filing	filing	NOUN
issue-644	47	42	and	and	CCONJ
issue-644	47	43	tax	tax	NOUN
issue-644	47	44	payment	payment	NOUN
issue-644	47	45	,	,	PUNCT
issue-644	47	46	hours/	hours/	PROPN
issue-644	47	47	year	year	NOUN
issue-644	47	48	;	;	PUNCT
issue-644	47	49	amount	amount	NOUN
issue-644	47	50	of	of	ADP
issue-644	47	51	tax	tax	NOUN
issue-644	47	52	payments	payment	NOUN
issue-644	47	53	;	;	PUNCT
issue-644	47	54	the	the	DET
issue-644	47	55	index	index	NOUN
issue-644	47	56	of	of	ADP
issue-644	47	57	procedures	procedure	NOUN
issue-644	47	58	after	after	SCONJ
issue-644	47	59	the	the	DET
issue-644	47	60	tax	tax	NOUN
issue-644	47	61	returns	return	NOUN
issue-644	47	62	filing	file	VERB
issue-644	47	63	and	and	CCONJ
issue-644	47	64	paying	pay	VERB
issue-644	47	65	taxes	taxis	NOUN
issue-644	47	66	.	.	PUNCT
issue-644	48	1	in	in	ADP
issue-644	48	2	the	the	DET
issue-644	48	3	“	"	PUNCT
issue-644	48	4	paying	pay	VERB
issue-644	48	5	taxes	taxis	NOUN
issue-644	48	6	”	"	PUNCT
issue-644	48	7	ranking	ranking	NOUN
issue-644	48	8	of	of	ADP
issue-644	48	9	tax	tax	NOUN
issue-644	48	10	system	system	NOUN
issue-644	48	11	favourableness	favourableness	NOUN
issue-644	48	12	,	,	PUNCT
issue-644	48	13	the	the	DET
issue-644	48	14	total	total	ADJ
issue-644	48	15	tax	tax	NOUN
issue-644	48	16	and	and	CCONJ
issue-644	48	17	contribution	contribution	NOUN
issue-644	48	18	rate	rate	NOUN
issue-644	48	19	are	be	AUX
issue-644	48	20	calculated	calculate	VERB
issue-644	48	21	as	as	ADP
issue-644	48	22	the	the	DET
issue-644	48	23	ratio	ratio	NOUN
issue-644	48	24	of	of	ADP
issue-644	48	25	all	all	DET
issue-644	48	26	taxes	taxis	NOUN
issue-644	48	27	and	and	CCONJ
issue-644	48	28	contributions	contribution	NOUN
issue-644	48	29	to	to	PART
issue-644	48	30	be	be	AUX
issue-644	48	31	paid	pay	VERB
issue-644	48	32	by	by	ADP
issue-644	48	33	the	the	DET
issue-644	48	34	conventional	conventional	ADJ
issue-644	48	35	standard	standard	ADJ
issue-644	48	36	medium	medium	ADJ
issue-644	48	37	-	-	PUNCT
issue-644	48	38	sized	sized	ADJ
issue-644	48	39	company	company	NOUN
issue-644	48	40	,	,	PUNCT
issue-644	48	41	taking	take	VERB
issue-644	48	42	into	into	ADP
issue-644	48	43	account	account	NOUN
issue-644	48	44	the	the	DET
issue-644	48	45	existing	exist	VERB
issue-644	48	46	benefits	benefit	NOUN
issue-644	48	47	(	(	PUNCT
issue-644	48	48	corporate	corporate	ADJ
issue-644	48	49	income	income	NOUN
issue-644	48	50	tax	tax	NOUN
issue-644	48	51	,	,	PUNCT
issue-644	48	52	social	social	ADJ
issue-644	48	53	contributions	contribution	NOUN
issue-644	48	54	,	,	PUNCT
issue-644	48	55	and	and	CCONJ
issue-644	48	56	labour	labour	ADJ
issue-644	48	57	taxes	taxis	NOUN
issue-644	48	58	paid	pay	VERB
issue-644	48	59	by	by	ADP
issue-644	48	60	employers	employer	NOUN
issue-644	48	61	,	,	PUNCT
issue-644	48	62	property	property	NOUN
issue-644	48	63	taxes	taxis	NOUN
issue-644	48	64	,	,	PUNCT
issue-644	48	65	turnover	turnover	NOUN
issue-644	48	66	baltic	baltic	ADJ
issue-644	48	67	journal	journal	NOUN
issue-644	48	68	of	of	ADP
issue-644	48	69	economic	economic	ADJ
issue-644	48	70	studies	study	NOUN
issue-644	48	71	126	126	NUM
issue-644	48	72	vol	vol	NOUN
issue-644	48	73	.	.	PUNCT
issue-644	49	1	5	5	NUM
issue-644	49	2	,	,	PUNCT
issue-644	49	3	no	no	INTJ
issue-644	49	4	.	.	NOUN
issue-644	49	5	2	2	NUM
issue-644	49	6	,	,	PUNCT
issue-644	49	7	2019	2019	NUM
issue-644	49	8	taxes	taxis	NOUN
issue-644	49	9	,	,	PUNCT
issue-644	49	10	local	local	ADJ
issue-644	49	11	taxes	taxis	NOUN
issue-644	49	12	and	and	CCONJ
issue-644	49	13	fees	fee	NOUN
issue-644	49	14	,	,	PUNCT
issue-644	49	15	taxes	taxis	NOUN
issue-644	49	16	on	on	ADP
issue-644	49	17	vehicles	vehicle	NOUN
issue-644	49	18	,	,	PUNCT
issue-644	49	19	etc	etc	X
issue-644	49	20	.	.	X
issue-644	49	21	)	)	PUNCT
issue-644	49	22	to	to	ADP
issue-644	49	23	the	the	DET
issue-644	49	24	commercial	commercial	ADJ
issue-644	49	25	profit	profit	NOUN
issue-644	49	26	of	of	ADP
issue-644	49	27	a	a	DET
issue-644	49	28	conventional	conventional	ADJ
issue-644	49	29	company	company	NOUN
issue-644	49	30	.	.	PUNCT
issue-644	50	1	at	at	ADP
issue-644	50	2	the	the	DET
issue-644	50	3	same	same	ADJ
issue-644	50	4	time	time	NOUN
issue-644	50	5	,	,	PUNCT
issue-644	50	6	the	the	DET
issue-644	50	7	value	value	NOUN
issue-644	50	8	-	-	PUNCT
issue-644	50	9	added	add	VERB
issue-644	50	10	tax	tax	NOUN
issue-644	50	11	(	(	PUNCT
issue-644	50	12	vat	vat	NOUN
issue-644	50	13	)	)	PUNCT
issue-644	50	14	and	and	CCONJ
issue-644	50	15	similar	similar	ADJ
issue-644	50	16	taxes	taxis	NOUN
issue-644	50	17	such	such	ADJ
issue-644	50	18	as	as	ADP
issue-644	50	19	sales	sale	NOUN
issue-644	50	20	tax	tax	NOUN
issue-644	50	21	or	or	CCONJ
issue-644	50	22	goods	good	NOUN
issue-644	50	23	and	and	CCONJ
issue-644	50	24	service	service	NOUN
issue-644	50	25	tax	tax	NOUN
issue-644	50	26	,	,	PUNCT
issue-644	50	27	as	as	ADV
issue-644	50	28	well	well	ADV
issue-644	50	29	as	as	ADP
issue-644	50	30	personal	personal	ADJ
issue-644	50	31	income	income	NOUN
issue-644	50	32	tax	tax	NOUN
issue-644	50	33	,	,	PUNCT
issue-644	50	34	are	be	AUX
issue-644	50	35	not	not	PART
issue-644	50	36	included	include	VERB
issue-644	50	37	in	in	ADP
issue-644	50	38	the	the	DET
issue-644	50	39	calculation	calculation	NOUN
issue-644	50	40	of	of	ADP
issue-644	50	41	the	the	DET
issue-644	50	42	total	total	ADJ
issue-644	50	43	rate	rate	NOUN
issue-644	50	44	of	of	ADP
issue-644	50	45	taxes	taxis	NOUN
issue-644	50	46	and	and	CCONJ
issue-644	50	47	contributions	contribution	NOUN
issue-644	50	48	,	,	PUNCT
issue-644	50	49	as	as	SCONJ
issue-644	50	50	they	they	PRON
issue-644	50	51	are	be	AUX
issue-644	50	52	not	not	PART
issue-644	50	53	paid	pay	VERB
issue-644	50	54	at	at	ADP
issue-644	50	55	the	the	DET
issue-644	50	56	expense	expense	NOUN
issue-644	50	57	of	of	ADP
issue-644	50	58	the	the	DET
issue-644	50	59	company	company	NOUN
issue-644	50	60	.	.	PUNCT
issue-644	51	1	commercial	commercial	ADJ
issue-644	51	2	profit	profit	NOUN
issue-644	51	3	of	of	ADP
issue-644	51	4	a	a	DET
issue-644	51	5	conventional	conventional	ADJ
issue-644	51	6	company	company	NOUN
issue-644	51	7	(	(	PUNCT
issue-644	51	8	cp	cp	NOUN
issue-644	51	9	)	)	PUNCT
issue-644	51	10	,	,	PUNCT
issue-644	51	11	which	which	PRON
issue-644	51	12	for	for	ADP
issue-644	51	13	a	a	DET
issue-644	51	14	conventional	conventional	ADJ
issue-644	51	15	company	company	NOUN
issue-644	51	16	is	be	AUX
issue-644	51	17	59,4	59,4	NOUN
issue-644	51	18	-	-	ADJ
issue-644	51	19	repeated	repeat	VERB
issue-644	51	20	amount	amount	NOUN
issue-644	51	21	of	of	ADP
issue-644	51	22	income	income	NOUN
issue-644	51	23	per	per	ADP
issue-644	51	24	capita	capita	NOUN
issue-644	51	25	and	and	CCONJ
issue-644	51	26	is	be	AUX
issue-644	51	27	calculated	calculate	VERB
issue-644	51	28	by	by	ADP
issue-644	51	29	the	the	DET
issue-644	51	30	formula	formula	NOUN
issue-644	51	31	:	:	PUNCT
issue-644	51	32	cp	cp	PROPN
issue-644	51	33	=	=	SYM
issue-644	51	34	s	s	PROPN
issue-644	51	35	–	–	PUNCT
issue-644	51	36	cgs	cgs	NOUN
issue-644	51	37	–	–	PUNCT
issue-644	51	38	gs	gs	NOUN
issue-644	51	39	–	–	SYM
issue-644	51	40	ae	ae	PROPN
issue-644	51	41	–	–	PUNCT
issue-644	51	42	oe	oe	PROPN
issue-644	51	43	–	–	PUNCT
issue-644	51	44	p	p	NOUN
issue-644	51	45	+	+	X
issue-644	51	46	cgps	cgps	NOUN
issue-644	51	47	–	–	PUNCT
issue-644	51	48	ie	ie	X
issue-644	51	49	+	+	CCONJ
issue-644	51	50	ii	ii	X
issue-644	51	51	–	–	PUNCT
issue-644	51	52	cd	cd	PROPN
issue-644	51	53	,	,	PUNCT
issue-644	51	54	s	s	PART
issue-644	51	55	–	–	PUNCT
issue-644	51	56	sales	sale	NOUN
issue-644	51	57	;	;	PUNCT
issue-644	51	58	cgs	cgs	NOUN
issue-644	51	59	–	–	PUNCT
issue-644	51	60	the	the	DET
issue-644	51	61	cost	cost	NOUN
issue-644	51	62	of	of	ADP
issue-644	51	63	goods	good	NOUN
issue-644	51	64	sold	sell	VERB
issue-644	51	65	;	;	PUNCT
issue-644	51	66	gs	gs	PROPN
issue-644	51	67	–	–	PUNCT
issue-644	51	68	gross	gross	ADJ
issue-644	51	69	salaries	salary	NOUN
issue-644	51	70	;	;	PUNCT
issue-644	51	71	ae	ae	PROPN
issue-644	51	72	–	–	PUNCT
issue-644	51	73	administrative	administrative	ADJ
issue-644	51	74	expenses	expense	NOUN
issue-644	51	75	;	;	PUNCT
issue-644	51	76	oe	oe	PROPN
issue-644	51	77	–	–	PUNCT
issue-644	51	78	other	other	ADJ
issue-644	51	79	expenses	expense	NOUN
issue-644	51	80	;	;	PUNCT
issue-644	51	81	p	p	X
issue-644	51	82	–	–	PUNCT
issue-644	51	83	provisions	provision	NOUN
issue-644	51	84	;	;	PUNCT
issue-644	51	85	cgps	cgps	NOUN
issue-644	51	86	–	–	PUNCT
issue-644	51	87	capital	capital	NOUN
issue-644	51	88	gains	gain	NOUN
issue-644	51	89	(	(	PUNCT
issue-644	51	90	from	from	ADP
issue-644	51	91	the	the	DET
issue-644	51	92	property	property	NOUN
issue-644	51	93	sale	sale	NOUN
issue-644	51	94	)	)	PUNCT
issue-644	51	95	;	;	PUNCT
issue-644	51	96	ie	ie	X
issue-644	51	97	–	–	PUNCT
issue-644	51	98	interest	interest	NOUN
issue-644	51	99	expense	expense	NOUN
issue-644	51	100	;	;	PUNCT
issue-644	51	101	ii	ii	X
issue-644	51	102	–	–	PUNCT
issue-644	51	103	interest	interest	NOUN
issue-644	51	104	income	income	NOUN
issue-644	51	105	;	;	PUNCT
issue-644	51	106	cd	cd	PROPN
issue-644	51	107	–	–	PUNCT
issue-644	51	108	commercial	commercial	ADJ
issue-644	51	109	depreciation	depreciation	NOUN
issue-644	51	110	(	(	PUNCT
issue-644	51	111	0	0	NUM
issue-644	51	112	%	%	NOUN
issue-644	51	113	for	for	ADP
issue-644	51	114	the	the	DET
issue-644	51	115	land	land	NOUN
issue-644	51	116	,	,	PUNCT
issue-644	51	117	5	5	NUM
issue-644	51	118	%	%	NOUN
issue-644	51	119	for	for	ADP
issue-644	51	120	the	the	DET
issue-644	51	121	building	building	NOUN
issue-644	51	122	,	,	PUNCT
issue-644	51	123	10	10	NUM
issue-644	51	124	%	%	NOUN
issue-644	51	125	for	for	ADP
issue-644	51	126	the	the	DET
issue-644	51	127	machinery	machinery	NOUN
issue-644	51	128	,	,	PUNCT
issue-644	51	129	33	33	NUM
issue-644	51	130	%	%	NOUN
issue-644	51	131	for	for	ADP
issue-644	51	132	the	the	DET
issue-644	51	133	computers	computer	NOUN
issue-644	51	134	,	,	PUNCT
issue-644	51	135	20	20	NUM
issue-644	51	136	%	%	NOUN
issue-644	51	137	for	for	ADP
issue-644	51	138	the	the	DET
issue-644	51	139	office	office	NOUN
issue-644	51	140	equipment	equipment	NOUN
issue-644	51	141	,	,	PUNCT
issue-644	51	142	20	20	NUM
issue-644	51	143	%	%	NOUN
issue-644	51	144	for	for	ADP
issue-644	51	145	the	the	DET
issue-644	51	146	truck	truck	NOUN
issue-644	51	147	and	and	CCONJ
issue-644	51	148	10	10	NUM
issue-644	51	149	%	%	NOUN
issue-644	51	150	for	for	ADP
issue-644	51	151	business	business	NOUN
issue-644	51	152	development	development	NOUN
issue-644	51	153	expenses	expense	NOUN
issue-644	51	154	)	)	PUNCT
issue-644	51	155	.	.	PUNCT
issue-644	52	1	at	at	ADP
issue-644	52	2	the	the	DET
issue-644	52	3	same	same	ADJ
issue-644	52	4	time	time	NOUN
issue-644	52	5	,	,	PUNCT
issue-644	52	6	the	the	DET
issue-644	52	7	threshold	threshold	NOUN
issue-644	52	8	value	value	NOUN
issue-644	52	9	limiting	limit	VERB
issue-644	52	10	the	the	DET
issue-644	52	11	minimal	minimal	ADJ
issue-644	52	12	level	level	NOUN
issue-644	52	13	of	of	ADP
issue-644	52	14	the	the	DET
issue-644	52	15	total	total	ADJ
issue-644	52	16	tax	tax	NOUN
issue-644	52	17	and	and	CCONJ
issue-644	52	18	social	social	ADJ
issue-644	52	19	contribution	contribution	NOUN
issue-644	52	20	rate	rate	NOUN
issue-644	52	21	is	be	AUX
issue-644	52	22	applied	apply	VERB
issue-644	52	23	,	,	PUNCT
issue-644	52	24	as	as	ADV
issue-644	52	25	well	well	ADV
issue-644	52	26	as	as	ADP
issue-644	52	27	a	a	DET
issue-644	52	28	non	non	ADJ
issue-644	52	29	-	-	ADJ
issue-644	52	30	linear	linear	ADJ
issue-644	52	31	transformation	transformation	NOUN
issue-644	52	32	.	.	PUNCT
issue-644	53	1	the	the	DET
issue-644	53	2	threshold	threshold	NOUN
issue-644	53	3	value	value	NOUN
issue-644	53	4	is	be	AUX
issue-644	53	5	determined	determine	VERB
issue-644	53	6	by	by	ADP
issue-644	53	7	calculating	calculate	VERB
issue-644	53	8	the	the	DET
issue-644	53	9	total	total	ADJ
issue-644	53	10	tax	tax	NOUN
issue-644	53	11	and	and	CCONJ
issue-644	53	12	social	social	ADJ
issue-644	53	13	contribution	contribution	NOUN
issue-644	53	14	rate	rate	NOUN
issue-644	53	15	in	in	ADP
issue-644	53	16	the	the	DET
issue-644	53	17	15th	15th	ADJ
issue-644	53	18	percentile	percentile	NOUN
issue-644	53	19	among	among	ADP
issue-644	53	20	countries	country	NOUN
issue-644	53	21	in	in	ADP
issue-644	53	22	the	the	DET
issue-644	53	23	ranking	ranking	NOUN
issue-644	53	24	of	of	ADP
issue-644	53	25	the	the	DET
issue-644	53	26	total	total	ADJ
issue-644	53	27	tax	tax	NOUN
issue-644	53	28	and	and	CCONJ
issue-644	53	29	social	social	ADJ
issue-644	53	30	contribution	contribution	NOUN
issue-644	53	31	rate	rate	NOUN
issue-644	53	32	for	for	ADP
issue-644	53	33	all	all	DET
issue-644	53	34	years	year	NOUN
issue-644	53	35	of	of	ADP
issue-644	53	36	the	the	DET
issue-644	53	37	research	research	NOUN
issue-644	53	38	up	up	ADP
issue-644	53	39	to	to	ADP
issue-644	53	40	the	the	DET
issue-644	53	41	“	"	PUNCT
issue-644	53	42	doing	do	VERB
issue-644	53	43	business	business	NOUN
issue-644	53	44	–	–	PUNCT
issue-644	53	45	2018	2018	NUM
issue-644	53	46	”	"	PUNCT
issue-644	53	47	report	report	NOUN
issue-644	53	48	.	.	PUNCT
issue-644	54	1	the	the	DET
issue-644	54	2	threshold	threshold	NOUN
issue-644	54	3	value	value	NOUN
issue-644	54	4	is	be	AUX
issue-644	54	5	fixed	fix	VERB
issue-644	54	6	at	at	ADP
issue-644	54	7	the	the	DET
issue-644	54	8	level	level	NOUN
issue-644	54	9	of	of	ADP
issue-644	54	10	26.1	26.1	NUM
issue-644	54	11	%	%	NOUN
issue-644	54	12	.	.	PUNCT
issue-644	55	1	all	all	DET
issue-644	55	2	countries	country	NOUN
issue-644	55	3	with	with	ADP
issue-644	55	4	the	the	DET
issue-644	55	5	tax	tax	NOUN
issue-644	55	6	and	and	CCONJ
issue-644	55	7	social	social	ADJ
issue-644	55	8	contribution	contribution	NOUN
issue-644	55	9	rate	rate	NOUN
issue-644	55	10	below	below	ADP
issue-644	55	11	this	this	DET
issue-644	55	12	threshold	threshold	NOUN
issue-644	55	13	value	value	NOUN
issue-644	55	14	receive	receive	VERB
issue-644	55	15	the	the	DET
issue-644	55	16	same	same	ADJ
issue-644	55	17	point	point	NOUN
issue-644	55	18	as	as	ADP
issue-644	55	19	a	a	DET
issue-644	55	20	country	country	NOUN
issue-644	55	21	which	which	DET
issue-644	55	22	rate	rate	NOUN
issue-644	55	23	equals	equal	VERB
issue-644	55	24	the	the	DET
issue-644	55	25	threshold	threshold	NOUN
issue-644	55	26	limit	limit	NOUN
issue-644	55	27	.	.	PUNCT
issue-644	56	1	3	3	X
issue-644	56	2	.	.	X
issue-644	56	3	ukraine	ukraine	NOUN
issue-644	56	4	in	in	ADP
issue-644	56	5	the	the	DET
issue-644	56	6	“	"	PUNCT
issue-644	56	7	paying	pay	VERB
issue-644	56	8	taxes	taxis	NOUN
issue-644	56	9	”	"	PUNCT
issue-644	56	10	ranking	rank	VERB
issue-644	56	11	after	after	ADP
issue-644	56	12	analysing	analyse	VERB
issue-644	56	13	the	the	DET
issue-644	56	14	ease	ease	NOUN
issue-644	56	15	of	of	ADP
issue-644	56	16	paying	pay	VERB
issue-644	56	17	taxes	taxis	NOUN
issue-644	56	18	by	by	ADP
issue-644	56	19	the	the	DET
issue-644	56	20	annual	annual	ADJ
issue-644	56	21	world	world	PROPN
issue-644	56	22	bank	bank	PROPN
issue-644	56	23	’s	’s	PART
issue-644	56	24	“	"	PUNCT
issue-644	56	25	paying	pay	VERB
issue-644	56	26	taxes	taxis	NOUN
issue-644	56	27	”	"	PUNCT
issue-644	56	28	reports	report	NOUN
issue-644	56	29	for	for	ADP
issue-644	56	30	2007–2018	2007–2018	NUM
issue-644	56	31	,	,	PUNCT
issue-644	56	32	we	we	PRON
issue-644	56	33	have	have	AUX
issue-644	56	34	formed	form	VERB
issue-644	56	35	table	table	NOUN
issue-644	56	36	1	1	NUM
issue-644	56	37	.	.	PUNCT
issue-644	56	38	from	from	ADP
issue-644	56	39	the	the	DET
issue-644	56	40	data	datum	NOUN
issue-644	56	41	given	give	VERB
issue-644	56	42	in	in	ADP
issue-644	56	43	tab	tab	NOUN
issue-644	56	44	.	.	PUNCT
issue-644	57	1	1	1	NUM
issue-644	57	2	,	,	PUNCT
issue-644	57	3	it	it	PRON
issue-644	57	4	is	be	AUX
issue-644	57	5	evident	evident	ADJ
issue-644	57	6	that	that	SCONJ
issue-644	57	7	during	during	ADP
issue-644	57	8	the	the	DET
issue-644	57	9	analysed	analyse	VERB
issue-644	57	10	period	period	NOUN
issue-644	57	11	in	in	ADP
issue-644	57	12	the	the	DET
issue-644	57	13	paying	pay	VERB
issue-644	57	14	taxes	taxis	NOUN
issue-644	57	15	ranking	rank	VERB
issue-644	57	16	of	of	ADP
issue-644	57	17	tax	tax	NOUN
issue-644	57	18	system	system	NOUN
issue-644	57	19	favourableness	favourableness	NOUN
issue-644	57	20	,	,	PUNCT
issue-644	57	21	ukraine	ukraine	PROPN
issue-644	57	22	has	have	AUX
issue-644	57	23	increased	increase	VERB
issue-644	57	24	its	its	PRON
issue-644	57	25	level	level	NOUN
issue-644	57	26	more	more	ADV
issue-644	57	27	than	than	ADP
issue-644	57	28	in	in	ADP
issue-644	57	29	four	four	NUM
issue-644	57	30	times	time	NOUN
issue-644	57	31	,	,	PUNCT
issue-644	57	32	having	having	AUX
issue-644	57	33	risen	rise	VERB
issue-644	57	34	from	from	ADP
issue-644	57	35	the	the	DET
issue-644	57	36	174th	174th	ADJ
issue-644	57	37	position	position	NOUN
issue-644	57	38	in	in	ADP
issue-644	57	39	2005	2005	NUM
issue-644	57	40	to	to	ADP
issue-644	57	41	the	the	DET
issue-644	57	42	43rd	43rd	ADJ
issue-644	57	43	position	position	NOUN
issue-644	57	44	in	in	ADP
issue-644	57	45	2016	2016	NUM
issue-644	57	46	.	.	PUNCT
issue-644	58	1	at	at	ADP
issue-644	58	2	the	the	DET
issue-644	58	3	same	same	ADJ
issue-644	58	4	time	time	NOUN
issue-644	58	5	,	,	PUNCT
issue-644	58	6	the	the	DET
issue-644	58	7	lowest	lowest	ADV
issue-644	58	8	ranking	ranking	NOUN
issue-644	58	9	corresponded	correspond	VERB
issue-644	58	10	to	to	ADP
issue-644	58	11	181	181	NUM
issue-644	58	12	and	and	CCONJ
issue-644	58	13	was	be	AUX
issue-644	58	14	held	hold	VERB
issue-644	58	15	during	during	ADP
issue-644	58	16	the	the	DET
issue-644	58	17	period	period	NOUN
issue-644	58	18	of	of	ADP
issue-644	58	19	the	the	DET
issue-644	58	20	global	global	ADJ
issue-644	58	21	financial	financial	ADJ
issue-644	58	22	crisis	crisis	NOUN
issue-644	58	23	in	in	ADP
issue-644	58	24	2008–2010	2008–2010	NUM
issue-644	58	25	.	.	PUNCT
issue-644	59	1	the	the	DET
issue-644	59	2	following	follow	VERB
issue-644	59	3	positive	positive	ADJ
issue-644	59	4	dynamics	dynamic	NOUN
issue-644	59	5	of	of	ADP
issue-644	59	6	the	the	DET
issue-644	59	7	ukrainian	ukrainian	ADJ
issue-644	59	8	tax	tax	NOUN
issue-644	59	9	system	system	NOUN
issue-644	59	10	favourableness	favourableness	NOUN
issue-644	59	11	is	be	AUX
issue-644	59	12	due	due	ADJ
issue-644	59	13	to	to	ADP
issue-644	59	14	:	:	PUNCT
issue-644	59	15	the	the	DET
issue-644	59	16	reduction	reduction	NOUN
issue-644	59	17	of	of	ADP
issue-644	59	18	the	the	DET
issue-644	59	19	total	total	ADJ
issue-644	59	20	tax	tax	NOUN
issue-644	59	21	burden	burden	NOUN
issue-644	59	22	by	by	ADP
issue-644	59	23	22.5	22.5	NUM
issue-644	59	24	%	%	NOUN
issue-644	59	25	–	–	PUNCT
issue-644	59	26	the	the	DET
issue-644	59	27	total	total	ADJ
issue-644	59	28	tax	tax	NOUN
issue-644	59	29	and	and	CCONJ
issue-644	59	30	contribution	contribution	NOUN
issue-644	59	31	rate	rate	NOUN
issue-644	59	32	decreased	decrease	VERB
issue-644	59	33	from	from	ADP
issue-644	59	34	60.3	60.3	NUM
issue-644	59	35	%	%	NOUN
issue-644	59	36	in	in	ADP
issue-644	59	37	2005	2005	NUM
issue-644	59	38	to	to	ADP
issue-644	59	39	37.8	37.8	NUM
issue-644	59	40	%	%	NOUN
issue-644	59	41	(	(	PUNCT
issue-644	59	42	at	at	ADP
issue-644	59	43	the	the	DET
issue-644	59	44	worldwide	worldwide	ADJ
issue-644	59	45	average	average	ADJ
issue-644	59	46	tax	tax	NOUN
issue-644	59	47	burden	burden	NOUN
issue-644	59	48	of	of	ADP
issue-644	59	49	40.5	40.5	NUM
issue-644	59	50	%	%	NOUN
issue-644	59	51	)	)	PUNCT
issue-644	59	52	in	in	ADP
issue-644	59	53	2016	2016	NUM
issue-644	59	54	;	;	PUNCT
issue-644	59	55	the	the	DET
issue-644	59	56	significant	significant	ADJ
issue-644	59	57	reduction	reduction	NOUN
issue-644	59	58	in	in	ADP
issue-644	59	59	the	the	DET
issue-644	59	60	time	time	NOUN
issue-644	59	61	for	for	ADP
issue-644	59	62	registration	registration	NOUN
issue-644	59	63	,	,	PUNCT
issue-644	59	64	filing	filing	NOUN
issue-644	59	65	,	,	PUNCT
issue-644	59	66	and	and	CCONJ
issue-644	59	67	tax	tax	NOUN
issue-644	59	68	payment	payment	NOUN
issue-644	59	69	in	in	ADP
issue-644	59	70	6.7	6.7	NUM
issue-644	59	71	times	time	NOUN
issue-644	59	72	–	–	PUNCT
issue-644	59	73	from	from	ADP
issue-644	59	74	2185	2185	NUM
issue-644	59	75	hours	hour	NOUN
issue-644	59	76	in	in	ADP
issue-644	59	77	2005	2005	NUM
issue-644	59	78	to	to	ADP
issue-644	59	79	328	328	NUM
issue-644	59	80	hours	hour	NOUN
issue-644	59	81	(	(	PUNCT
issue-644	59	82	at	at	ADP
issue-644	59	83	the	the	DET
issue-644	59	84	worldwide	worldwide	ADJ
issue-644	59	85	average	average	ADJ
issue-644	59	86	time	time	NOUN
issue-644	59	87	240	240	NUM
issue-644	59	88	hours	hour	NOUN
issue-644	59	89	)	)	PUNCT
issue-644	59	90	in	in	ADP
issue-644	59	91	2016	2016	NUM
issue-644	59	92	;	;	PUNCT
issue-644	59	93	reduction	reduction	NOUN
issue-644	59	94	of	of	ADP
issue-644	59	95	the	the	DET
issue-644	59	96	number	number	NOUN
issue-644	59	97	of	of	ADP
issue-644	59	98	tax	tax	NOUN
issue-644	59	99	payments	payment	NOUN
issue-644	59	100	by	by	ADP
issue-644	59	101	19.6	19.6	NUM
issue-644	59	102	times	time	NOUN
issue-644	59	103	–	–	PUNCT
issue-644	59	104	from	from	ADP
issue-644	59	105	98	98	NUM
issue-644	59	106	in	in	ADP
issue-644	59	107	2005	2005	NUM
issue-644	59	108	to	to	ADP
issue-644	59	109	5	5	NUM
issue-644	59	110	(	(	PUNCT
issue-644	59	111	at	at	ADP
issue-644	59	112	the	the	DET
issue-644	59	113	worldwide	worldwide	ADJ
issue-644	59	114	average	average	ADJ
issue-644	59	115	index	index	NOUN
issue-644	59	116	–	–	PUNCT
issue-644	59	117	24	24	NUM
issue-644	59	118	payments	payment	NOUN
issue-644	59	119	per	per	ADP
issue-644	59	120	year	year	NOUN
issue-644	59	121	)	)	PUNCT
issue-644	59	122	in	in	ADP
issue-644	59	123	2016	2016	NUM
issue-644	59	124	,	,	PUNCT
issue-644	59	125	with	with	ADP
issue-644	59	126	the	the	DET
issue-644	59	127	maximum	maximum	ADJ
issue-644	59	128	value	value	NOUN
issue-644	59	129	this	this	DET
issue-644	59	130	index	index	NOUN
issue-644	59	131	reached	reach	VERB
issue-644	59	132	in	in	ADP
issue-644	59	133	2008	2008	NUM
issue-644	59	134	and	and	CCONJ
issue-644	59	135	made	make	VERB
issue-644	59	136	147	147	NUM
issue-644	59	137	.	.	PUNCT
issue-644	60	1	the	the	DET
issue-644	60	2	reduction	reduction	NOUN
issue-644	60	3	of	of	ADP
issue-644	60	4	the	the	DET
issue-644	60	5	tax	tax	NOUN
issue-644	60	6	burden	burden	NOUN
issue-644	60	7	on	on	ADP
issue-644	60	8	business	business	NOUN
issue-644	60	9	during	during	ADP
issue-644	60	10	the	the	DET
issue-644	60	11	analysed	analyse	VERB
issue-644	60	12	period	period	NOUN
issue-644	60	13	was	be	AUX
issue-644	60	14	due	due	ADJ
issue-644	60	15	to	to	ADP
issue-644	60	16	the	the	DET
issue-644	60	17	introduction	introduction	NOUN
issue-644	60	18	of	of	ADP
issue-644	60	19	a	a	DET
issue-644	60	20	single	single	ADJ
issue-644	60	21	table	table	NOUN
issue-644	60	22	1	1	NUM
issue-644	60	23	summarized	summarize	VERB
issue-644	60	24	results	result	NOUN
issue-644	60	25	on	on	ADP
issue-644	60	26	the	the	DET
issue-644	60	27	position	position	NOUN
issue-644	60	28	of	of	ADP
issue-644	60	29	ukraine	ukraine	NOUN
issue-644	60	30	in	in	ADP
issue-644	60	31	the	the	DET
issue-644	60	32	paying	pay	VERB
issue-644	60	33	taxes	taxis	NOUN
issue-644	60	34	ranking	rank	VERB
issue-644	60	35	index	index	NOUN
issue-644	60	36	name	name	NOUN
issue-644	60	37	index	index	NOUN
issue-644	60	38	value	value	NOUN
issue-644	60	39	in	in	ADP
issue-644	60	40	the	the	DET
issue-644	60	41	paying	pay	VERB
issue-644	60	42	taxes	taxis	NOUN
issue-644	60	43	report	report	NOUN
issue-644	60	44	for	for	ADP
issue-644	60	45	the	the	DET
issue-644	60	46	relevant	relevant	ADJ
issue-644	60	47	year	year	NOUN
issue-644	60	48	*	*	PUNCT
issue-644	60	49	:	:	PUNCT
issue-644	60	50	2007	2007	NUM
issue-644	60	51	2008	2008	NUM
issue-644	60	52	2009	2009	NUM
issue-644	60	53	2010	2010	NUM
issue-644	60	54	2011	2011	NUM
issue-644	60	55	2012	2012	NUM
issue-644	60	56	2013	2013	NUM
issue-644	60	57	2014	2014	NUM
issue-644	60	58	2015	2015	NUM
issue-644	60	59	2016	2016	NUM
issue-644	60	60	2017	2017	NUM
issue-644	60	61	2018	2018	NUM
issue-644	60	62	1	1	NUM
issue-644	60	63	.	.	PUNCT
issue-644	60	64	total	total	ADJ
issue-644	60	65	tax	tax	NOUN
issue-644	60	66	and	and	CCONJ
issue-644	60	67	contribution	contribution	NOUN
issue-644	60	68	rate,%	rate,%	X
issue-644	60	69	60,3	60,3	NUM
issue-644	60	70	57,3	57,3	NUM
issue-644	60	71	58,4	58,4	NUM
issue-644	60	72	57,2	57,2	NUM
issue-644	60	73	55,5	55,5	NOUN
issue-644	61	1	57,1	57,1	NUM
issue-644	61	2	55,4	55,4	NUM
issue-644	62	1	54,9	54,9	NUM
issue-644	63	1	52,9	52,9	NUM
issue-644	63	2	52,2	52,2	NUM
issue-644	64	1	51,9	51,9	NUM
issue-644	64	2	37,8	37,8	PROPN
issue-644	64	3	on	on	ADP
issue-644	64	4	the	the	DET
issue-644	64	5	average	average	ADJ
issue-644	64	6	n	n	CCONJ
issue-644	64	7	/	/	SYM
issue-644	64	8	d	d	NOUN
issue-644	64	9	*	*	PUNCT
issue-644	64	10	*	*	PROPN
issue-644	64	11	n	n	CCONJ
issue-644	64	12	/	/	SYM
issue-644	64	13	d	d	PROPN
issue-644	64	14	n	n	CCONJ
issue-644	64	15	/	/	SYM
issue-644	64	16	d	d	NOUN
issue-644	64	17	48,3	48,3	NOUN
issue-644	64	18	47,8	47,8	NOUN
issue-644	65	1	44,8	44,8	NOUN
issue-644	66	1	44,7	44,7	NOUN
issue-644	66	2	43,1	43,1	NUM
issue-644	67	1	40,9	40,9	NUM
issue-644	68	1	40,8	40,8	NUM
issue-644	68	2	40,6	40,6	NUM
issue-644	68	3	40,5	40,5	NOUN
issue-644	69	1	2	2	NUM
issue-644	69	2	.	.	NOUN
issue-644	69	3	time	time	NOUN
issue-644	69	4	for	for	ADP
issue-644	69	5	registration	registration	NOUN
issue-644	69	6	,	,	PUNCT
issue-644	69	7	filing	filing	NOUN
issue-644	69	8	and	and	CCONJ
issue-644	69	9	tax	tax	NOUN
issue-644	69	10	payment	payment	NOUN
issue-644	69	11	2185	2185	NUM
issue-644	69	12	2085	2085	NUM
issue-644	69	13	848	848	NUM
issue-644	69	14	736	736	NUM
issue-644	69	15	657	657	NUM
issue-644	69	16	657	657	NUM
issue-644	69	17	491	491	NUM
issue-644	69	18	390	390	NUM
issue-644	69	19	350	350	NUM
issue-644	69	20	350	350	NUM
issue-644	69	21	356	356	NUM
issue-644	69	22	328	328	NUM
issue-644	69	23	on	on	ADP
issue-644	69	24	the	the	DET
issue-644	69	25	average	average	ADJ
issue-644	69	26	n	n	CCONJ
issue-644	69	27	/	/	SYM
issue-644	69	28	d	d	PROPN
issue-644	69	29	n	n	CCONJ
issue-644	69	30	/	/	SYM
issue-644	69	31	d	d	PROPN
issue-644	69	32	n	n	CCONJ
issue-644	69	33	/	/	SYM
issue-644	69	34	d	d	PROPN
issue-644	69	35	286	286	NUM
issue-644	69	36	282	282	NUM
issue-644	69	37	277	277	NUM
issue-644	69	38	267	267	NUM
issue-644	69	39	268	268	NUM
issue-644	69	40	264	264	NUM
issue-644	69	41	261	261	NUM
issue-644	69	42	251	251	NUM
issue-644	69	43	240	240	NUM
issue-644	69	44	3	3	NUM
issue-644	69	45	.	.	PUNCT
issue-644	69	46	number	number	NOUN
issue-644	69	47	of	of	ADP
issue-644	69	48	tax	tax	NOUN
issue-644	69	49	payments	payment	NOUN
issue-644	69	50	98	98	NUM
issue-644	69	51	99	99	NUM
issue-644	69	52	99	99	NUM
issue-644	69	53	147	147	NUM
issue-644	69	54	135	135	NUM
issue-644	69	55	135	135	NUM
issue-644	69	56	28	28	NUM
issue-644	69	57	28	28	NUM
issue-644	69	58	5	5	NUM
issue-644	69	59	5	5	NUM
issue-644	69	60	5	5	NUM
issue-644	69	61	5	5	NUM
issue-644	69	62	on	on	ADP
issue-644	69	63	the	the	DET
issue-644	69	64	average	average	ADJ
issue-644	69	65	n	n	CCONJ
issue-644	69	66	/	/	SYM
issue-644	69	67	d	d	PROPN
issue-644	69	68	n	n	CCONJ
issue-644	69	69	/	/	SYM
issue-644	69	70	d	d	PROPN
issue-644	69	71	n	n	CCONJ
issue-644	69	72	/	/	SYM
issue-644	69	73	d	d	PROPN
issue-644	69	74	31,0	31,0	NUM
issue-644	69	75	29,9	29,9	NUM
issue-644	70	1	28,5	28,5	NUM
issue-644	70	2	27,2	27,2	NUM
issue-644	70	3	26,7	26,7	NUM
issue-644	70	4	25,9	25,9	NUM
issue-644	70	5	25,6	25,6	NUM
issue-644	70	6	25,0	25,0	NUM
issue-644	70	7	24,0	24,0	NUM
issue-644	70	8	4	4	NUM
issue-644	70	9	.	.	X
issue-644	70	10	index	index	NOUN
issue-644	70	11	of	of	ADP
issue-644	70	12	procedures	procedure	NOUN
issue-644	70	13	after	after	ADP
issue-644	70	14	filing	file	VERB
issue-644	70	15	tax	tax	NOUN
issue-644	70	16	returns	return	NOUN
issue-644	70	17	and	and	CCONJ
issue-644	70	18	paying	pay	VERB
issue-644	70	19	taxes	taxis	NOUN
issue-644	70	20	79,3	79,3	NUM
issue-644	70	21	86,0	86,0	NOUN
issue-644	70	22	on	on	ADP
issue-644	70	23	the	the	DET
issue-644	70	24	average	average	ADJ
issue-644	70	25	61,2	61,2	ADJ
issue-644	70	26	59,5	59,5	NUM
issue-644	70	27	5	5	NUM
issue-644	70	28	.	.	PUNCT
issue-644	71	1	ranking	ranking	ADJ
issue-644	71	2	,	,	PUNCT
issue-644	71	3	points	point	NOUN
issue-644	71	4	n	n	CCONJ
issue-644	71	5	/	/	SYM
issue-644	71	6	d	d	PROPN
issue-644	71	7	n	n	CCONJ
issue-644	71	8	/	/	SYM
issue-644	71	9	d	d	PROPN
issue-644	71	10	n	n	CCONJ
issue-644	71	11	/	/	SYM
issue-644	71	12	d	d	PROPN
issue-644	71	13	n	n	CCONJ
issue-644	71	14	/	/	SYM
issue-644	71	15	d	d	PROPN
issue-644	71	16	n	n	CCONJ
issue-644	71	17	/	/	SYM
issue-644	71	18	d	d	PROPN
issue-644	71	19	n	n	CCONJ
issue-644	71	20	/	/	SYM
issue-644	71	21	d	d	PROPN
issue-644	71	22	n	n	CCONJ
issue-644	71	23	/	/	SYM
issue-644	71	24	d	d	PROPN
issue-644	71	25	n	n	CCONJ
issue-644	71	26	/	/	SYM
issue-644	71	27	d	d	SYM
issue-644	71	28	70,33	70,33	NUM
issue-644	71	29	70,69	70,69	NOUN
issue-644	71	30	72,72	72,72	ADJ
issue-644	71	31	80,77	80,77	NUM
issue-644	71	32	6	6	NUM
issue-644	71	33	.	.	PUNCT
issue-644	71	34	ranking	rank	VERB
issue-644	71	35	place	place	NOUN
issue-644	71	36	174	174	NUM
issue-644	71	37	177	177	NUM
issue-644	71	38	180	180	NUM
issue-644	71	39	181	181	NUM
issue-644	71	40	181	181	NUM
issue-644	71	41	181	181	NUM
issue-644	71	42	165	165	NUM
issue-644	71	43	164	164	NUM
issue-644	71	44	108	108	NUM
issue-644	71	45	107	107	NUM
issue-644	71	46	84	84	NUM
issue-644	71	47	43	43	NUM
issue-644	71	48	*	*	PUNCT
issue-644	71	49	the	the	DET
issue-644	71	50	difference	difference	NOUN
issue-644	71	51	between	between	ADP
issue-644	71	52	the	the	DET
issue-644	71	53	year	year	NOUN
issue-644	71	54	of	of	ADP
issue-644	71	55	the	the	DET
issue-644	71	56	paying	pay	VERB
issue-644	71	57	taxes	taxis	NOUN
issue-644	71	58	report	report	NOUN
issue-644	71	59	publication	publication	NOUN
issue-644	71	60	and	and	CCONJ
issue-644	71	61	the	the	DET
issue-644	71	62	research	research	NOUN
issue-644	71	63	year	year	NOUN
issue-644	71	64	is	be	AUX
issue-644	71	65	2	2	NUM
issue-644	71	66	years	year	NOUN
issue-644	71	67	,	,	PUNCT
issue-644	71	68	that	that	ADV
issue-644	71	69	is	is	ADV
issue-644	71	70	,	,	PUNCT
issue-644	71	71	the	the	DET
issue-644	71	72	2007	2007	NUM
issue-644	71	73	indices	index	NOUN
issue-644	71	74	are	be	AUX
issue-644	71	75	calculated	calculate	VERB
issue-644	71	76	on	on	ADP
issue-644	71	77	the	the	DET
issue-644	71	78	basis	basis	NOUN
issue-644	71	79	of	of	ADP
issue-644	71	80	the	the	DET
issue-644	71	81	official	official	ADJ
issue-644	71	82	data	datum	NOUN
issue-644	71	83	for	for	ADP
issue-644	71	84	2005	2005	NUM
issue-644	71	85	,	,	PUNCT
issue-644	71	86	and	and	CCONJ
issue-644	71	87	in	in	ADP
issue-644	71	88	2018	2018	NUM
issue-644	71	89	,	,	PUNCT
issue-644	71	90	according	accord	VERB
issue-644	71	91	to	to	ADP
issue-644	71	92	the	the	DET
issue-644	71	93	data	datum	NOUN
issue-644	71	94	for	for	ADP
issue-644	71	95	2016	2016	NUM
issue-644	71	96	;	;	PUNCT
issue-644	72	1	*	*	PUNCT
issue-644	72	2	*	*	PUNCT
issue-644	72	3	no	no	DET
issue-644	72	4	data	datum	NOUN
issue-644	72	5	available	available	ADJ
issue-644	72	6	.	.	PUNCT
issue-644	73	1	source	source	NOUN
issue-644	73	2	:	:	PUNCT
issue-644	73	3	calculated	calculate	VERB
issue-644	73	4	by	by	ADP
issue-644	73	5	the	the	DET
issue-644	73	6	author	author	NOUN
issue-644	73	7	according	accord	VERB
issue-644	73	8	to	to	ADP
issue-644	73	9	data	datum	NOUN
issue-644	73	10	(	(	PUNCT
issue-644	73	11	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	73	12	,	,	PUNCT
issue-644	73	13	world	world	PROPN
issue-644	73	14	bank	bank	PROPN
issue-644	73	15	group	group	PROPN
issue-644	73	16	)	)	PUNCT
issue-644	73	17	baltic	baltic	PROPN
issue-644	73	18	journal	journal	PROPN
issue-644	73	19	of	of	ADP
issue-644	73	20	economic	economic	ADJ
issue-644	73	21	studies	study	NOUN
issue-644	73	22	127	127	NUM
issue-644	73	23	vol	vol	NOUN
issue-644	73	24	.	.	PROPN
issue-644	74	1	5	5	NUM
issue-644	74	2	,	,	PUNCT
issue-644	74	3	no	no	INTJ
issue-644	74	4	.	.	NOUN
issue-644	74	5	2	2	NUM
issue-644	74	6	,	,	PUNCT
issue-644	74	7	2019	2019	NUM
issue-644	74	8	rate	rate	NOUN
issue-644	74	9	of	of	ADP
issue-644	74	10	22	22	NUM
issue-644	74	11	%	%	NOUN
issue-644	74	12	for	for	ADP
issue-644	74	13	the	the	DET
issue-644	74	14	unified	unified	ADJ
issue-644	74	15	social	social	ADJ
issue-644	74	16	tax	tax	NOUN
issue-644	74	17	in	in	ADP
issue-644	74	18	2016	2016	NUM
issue-644	74	19	,	,	PUNCT
issue-644	74	20	the	the	DET
issue-644	74	21	tax	tax	NOUN
issue-644	74	22	paid	pay	VERB
issue-644	74	23	by	by	ADP
issue-644	74	24	employers	employer	NOUN
issue-644	74	25	,	,	PUNCT
issue-644	74	26	which	which	PRON
issue-644	74	27	replaced	replace	VERB
issue-644	74	28	the	the	DET
issue-644	74	29	previous	previous	ADJ
issue-644	74	30	differentiated	differentiated	ADJ
issue-644	74	31	tariffs	tariff	NOUN
issue-644	74	32	from	from	ADP
issue-644	74	33	36.8	36.8	NUM
issue-644	74	34	%	%	NOUN
issue-644	74	35	to	to	ADP
issue-644	74	36	49.7	49.7	NUM
issue-644	74	37	%	%	NOUN
issue-644	74	38	.	.	PUNCT
issue-644	75	1	at	at	ADP
issue-644	75	2	the	the	DET
issue-644	75	3	same	same	ADJ
issue-644	75	4	time	time	NOUN
issue-644	75	5	in	in	ADP
issue-644	75	6	the	the	DET
issue-644	75	7	paying	pay	VERB
issue-644	75	8	taxes-2018	taxes-2018	NOUN
issue-644	75	9	report	report	NOUN
issue-644	75	10	,	,	PUNCT
issue-644	75	11	the	the	DET
issue-644	75	12	ukrainian	ukrainian	ADJ
issue-644	75	13	economy	economy	NOUN
issue-644	75	14	,	,	PUNCT
issue-644	75	15	as	as	SCONJ
issue-644	75	16	compared	compare	VERB
issue-644	75	17	to	to	ADP
issue-644	75	18	the	the	DET
issue-644	75	19	others	other	NOUN
issue-644	75	20	,	,	PUNCT
issue-644	75	21	was	be	AUX
issue-644	75	22	characterized	characterize	VERB
issue-644	75	23	by	by	ADP
issue-644	75	24	the	the	DET
issue-644	75	25	largest	large	ADJ
issue-644	75	26	reduction	reduction	NOUN
issue-644	75	27	in	in	ADP
issue-644	75	28	the	the	DET
issue-644	75	29	total	total	ADJ
issue-644	75	30	tax	tax	NOUN
issue-644	75	31	and	and	CCONJ
issue-644	75	32	contribution	contribution	NOUN
issue-644	75	33	rate	rate	NOUN
issue-644	75	34	for	for	ADP
issue-644	75	35	the	the	DET
issue-644	75	36	companies	company	NOUN
issue-644	75	37	in	in	ADP
issue-644	75	38	2016	2016	NUM
issue-644	75	39	.	.	PUNCT
issue-644	76	1	the	the	DET
issue-644	76	2	decision	decision	NOUN
issue-644	76	3	to	to	PART
issue-644	76	4	significantly	significantly	ADV
issue-644	76	5	reduce	reduce	VERB
issue-644	76	6	the	the	DET
issue-644	76	7	rate	rate	NOUN
issue-644	76	8	of	of	ADP
issue-644	76	9	the	the	DET
issue-644	76	10	unified	unified	ADJ
issue-644	76	11	social	social	ADJ
issue-644	76	12	tax	tax	NOUN
issue-644	76	13	on	on	ADP
issue-644	76	14	the	the	DET
issue-644	76	15	compulsory	compulsory	ADJ
issue-644	76	16	state	state	NOUN
issue-644	76	17	social	social	ADJ
issue-644	76	18	insurance	insurance	NOUN
issue-644	76	19	was	be	AUX
issue-644	76	20	taken	take	VERB
issue-644	76	21	due	due	ADJ
issue-644	76	22	to	to	ADP
issue-644	76	23	the	the	DET
issue-644	76	24	pension	pension	NOUN
issue-644	76	25	reform	reform	NOUN
issue-644	76	26	implementation	implementation	NOUN
issue-644	76	27	and	and	CCONJ
issue-644	76	28	the	the	DET
issue-644	76	29	reform	reform	NOUN
issue-644	76	30	of	of	ADP
issue-644	76	31	the	the	DET
issue-644	76	32	social	social	ADJ
issue-644	76	33	sphere	sphere	NOUN
issue-644	76	34	in	in	ADP
issue-644	76	35	order	order	NOUN
issue-644	76	36	to	to	PART
issue-644	76	37	legalize	legalize	VERB
issue-644	76	38	the	the	DET
issue-644	76	39	“	"	PUNCT
issue-644	76	40	envelope	envelope	NOUN
issue-644	76	41	”	"	PUNCT
issue-644	76	42	wages	wage	NOUN
issue-644	76	43	.	.	PUNCT
issue-644	77	1	thus	thus	ADV
issue-644	77	2	,	,	PUNCT
issue-644	77	3	the	the	DET
issue-644	77	4	decrease	decrease	NOUN
issue-644	77	5	of	of	ADP
issue-644	77	6	the	the	DET
issue-644	77	7	unified	unified	ADJ
issue-644	77	8	social	social	ADJ
issue-644	77	9	tax	tax	NOUN
issue-644	77	10	rate	rate	NOUN
issue-644	77	11	had	have	AUX
issue-644	77	12	positively	positively	ADV
issue-644	77	13	influenced	influence	VERB
issue-644	77	14	the	the	DET
issue-644	77	15	international	international	ADJ
issue-644	77	16	image	image	NOUN
issue-644	77	17	of	of	ADP
issue-644	77	18	ukraine	ukraine	NOUN
issue-644	77	19	in	in	ADP
issue-644	77	20	the	the	DET
issue-644	77	21	ranking	ranking	NOUN
issue-644	77	22	of	of	ADP
issue-644	77	23	tax	tax	NOUN
issue-644	77	24	systems	system	NOUN
issue-644	77	25	favourableness	favourableness	NOUN
issue-644	77	26	,	,	PUNCT
issue-644	77	27	which	which	PRON
issue-644	77	28	is	be	AUX
issue-644	77	29	the	the	DET
issue-644	77	30	part	part	NOUN
issue-644	77	31	of	of	ADP
issue-644	77	32	the	the	DET
issue-644	77	33	total	total	ADJ
issue-644	77	34	annual	annual	ADJ
issue-644	77	35	rate	rate	NOUN
issue-644	77	36	of	of	ADP
issue-644	77	37	business	business	NOUN
issue-644	77	38	easiness	easiness	NOUN
issue-644	77	39	,	,	PUNCT
issue-644	77	40	therefore	therefore	ADV
issue-644	77	41	,	,	PUNCT
issue-644	77	42	in	in	ADP
issue-644	77	43	the	the	DET
issue-644	77	44	world	world	PROPN
issue-644	77	45	bank	bank	PROPN
issue-644	77	46	’s	’s	AUX
issue-644	77	47	doing	do	VERB
issue-644	77	48	business	business	NOUN
issue-644	77	49	2018	2018	NUM
issue-644	77	50	report	report	NOUN
issue-644	77	51	,	,	PUNCT
issue-644	77	52	our	our	PRON
issue-644	77	53	country	country	NOUN
issue-644	77	54	has	have	AUX
issue-644	77	55	also	also	ADV
issue-644	77	56	improved	improve	VERB
issue-644	77	57	its	its	PRON
issue-644	77	58	ranking	ranking	NOUN
issue-644	77	59	by	by	ADP
issue-644	77	60	moving	move	VERB
issue-644	77	61	from	from	ADP
issue-644	77	62	the	the	DET
issue-644	77	63	80th	80th	ADJ
issue-644	77	64	position	position	NOUN
issue-644	77	65	in	in	ADP
issue-644	77	66	2017	2017	NUM
issue-644	77	67	to	to	ADP
issue-644	77	68	the	the	DET
issue-644	77	69	76th	76th	ADJ
issue-644	77	70	position	position	NOUN
issue-644	77	71	in	in	ADP
issue-644	77	72	2018	2018	NUM
issue-644	77	73	.	.	PUNCT
issue-644	78	1	however	however	ADV
issue-644	78	2	,	,	PUNCT
issue-644	78	3	there	there	PRON
issue-644	78	4	is	be	VERB
issue-644	78	5	a	a	DET
issue-644	78	6	need	need	NOUN
issue-644	78	7	to	to	PART
issue-644	78	8	analyse	analyse	VERB
issue-644	78	9	whether	whether	SCONJ
issue-644	78	10	the	the	DET
issue-644	78	11	reduction	reduction	NOUN
issue-644	78	12	the	the	DET
issue-644	78	13	unified	unified	ADJ
issue-644	78	14	social	social	ADJ
issue-644	78	15	tax	tax	NOUN
issue-644	78	16	rate	rate	NOUN
issue-644	78	17	from	from	ADP
issue-644	78	18	34.7	34.7	NUM
issue-644	78	19	%	%	NOUN
issue-644	78	20	to	to	PART
issue-644	78	21	22	22	NUM
issue-644	78	22	%	%	NOUN
issue-644	78	23	had	have	VERB
issue-644	78	24	a	a	DET
issue-644	78	25	positive	positive	ADJ
issue-644	78	26	influence	influence	NOUN
issue-644	78	27	on	on	ADP
issue-644	78	28	the	the	DET
issue-644	78	29	revenues	revenue	NOUN
issue-644	78	30	from	from	ADP
issue-644	78	31	the	the	DET
issue-644	78	32	mandatory	mandatory	ADJ
issue-644	78	33	state	state	NOUN
issue-644	78	34	social	social	ADJ
issue-644	78	35	insurance	insurance	NOUN
issue-644	78	36	to	to	ADP
issue-644	78	37	the	the	DET
issue-644	78	38	pension	pension	NOUN
issue-644	78	39	fund	fund	NOUN
issue-644	78	40	of	of	ADP
issue-644	78	41	ukraine	ukraine	PROPN
issue-644	78	42	(	(	PUNCT
issue-644	78	43	figure	figure	NOUN
issue-644	78	44	1	1	NUM
issue-644	78	45	)	)	PUNCT
issue-644	78	46	.	.	PUNCT
issue-644	79	1	as	as	SCONJ
issue-644	79	2	can	can	AUX
issue-644	79	3	be	be	AUX
issue-644	79	4	seen	see	VERB
issue-644	79	5	from	from	ADP
issue-644	79	6	fig	fig	NOUN
issue-644	79	7	.	.	PUNCT
issue-644	80	1	1	1	NUM
issue-644	80	2	,	,	PUNCT
issue-644	80	3	at	at	ADP
issue-644	80	4	the	the	DET
issue-644	80	5	end	end	NOUN
issue-644	80	6	of	of	ADP
issue-644	80	7	2016	2016	NUM
issue-644	80	8	,	,	PUNCT
issue-644	80	9	the	the	DET
issue-644	80	10	mandatory	mandatory	ADJ
issue-644	80	11	state	state	NOUN
issue-644	80	12	social	social	ADJ
issue-644	80	13	insurance	insurance	NOUN
issue-644	80	14	revenues	revenue	NOUN
issue-644	80	15	to	to	ADP
issue-644	80	16	the	the	DET
issue-644	80	17	pension	pension	NOUN
issue-644	80	18	fund	fund	NOUN
issue-644	80	19	of	of	ADP
issue-644	80	20	ukraine	ukraine	PROPN
issue-644	80	21	decreased	decrease	VERB
issue-644	80	22	by	by	ADP
issue-644	80	23	52	52	NUM
issue-644	80	24	%	%	NOUN
issue-644	80	25	compared	compare	VERB
issue-644	80	26	to	to	ADP
issue-644	80	27	2015	2015	NUM
issue-644	80	28	,	,	PUNCT
issue-644	80	29	which	which	PRON
issue-644	80	30	was	be	AUX
issue-644	80	31	the	the	DET
issue-644	80	32	largest	large	ADJ
issue-644	80	33	decrease	decrease	NOUN
issue-644	80	34	during	during	ADP
issue-644	80	35	2004	2004	NUM
issue-644	80	36	–	–	PUNCT
issue-644	80	37	2017	2017	NUM
issue-644	80	38	,	,	PUNCT
issue-644	80	39	but	but	CCONJ
issue-644	80	40	at	at	ADP
issue-644	80	41	the	the	DET
issue-644	80	42	end	end	NOUN
issue-644	80	43	of	of	ADP
issue-644	80	44	2017	2017	NUM
issue-644	80	45	there	there	PRON
issue-644	80	46	was	be	VERB
issue-644	80	47	an	an	DET
issue-644	80	48	increase	increase	NOUN
issue-644	80	49	of	of	ADP
issue-644	80	50	unified	unified	ADJ
issue-644	80	51	social	social	ADJ
issue-644	80	52	tax	tax	NOUN
issue-644	80	53	revenues	revenue	NOUN
issue-644	80	54	by	by	ADP
issue-644	80	55	42.3	42.3	NUM
issue-644	80	56	%	%	NOUN
issue-644	80	57	compared	compare	VERB
issue-644	80	58	to	to	ADP
issue-644	80	59	the	the	DET
issue-644	80	60	same	same	ADJ
issue-644	80	61	period	period	NOUN
issue-644	80	62	in	in	ADP
issue-644	80	63	2016	2016	NUM
issue-644	80	64	.	.	PUNCT
issue-644	81	1	thus	thus	ADV
issue-644	81	2	,	,	PUNCT
issue-644	81	3	the	the	DET
issue-644	81	4	volume	volume	NOUN
issue-644	81	5	of	of	ADP
issue-644	81	6	mandatory	mandatory	ADJ
issue-644	81	7	state	state	NOUN
issue-644	81	8	social	social	ADJ
issue-644	81	9	insurance	insurance	NOUN
issue-644	81	10	revenues	revenue	NOUN
issue-644	81	11	to	to	ADP
issue-644	81	12	the	the	DET
issue-644	81	13	pension	pension	NOUN
issue-644	81	14	fund	fund	NOUN
issue-644	81	15	of	of	ADP
issue-644	81	16	ukraine	ukraine	NOUN
issue-644	81	17	in	in	ADP
issue-644	81	18	2017	2017	NUM
issue-644	81	19	(	(	PUNCT
issue-644	81	20	at	at	ADP
issue-644	81	21	the	the	DET
issue-644	81	22	unified	unified	ADJ
issue-644	81	23	social	social	ADJ
issue-644	81	24	tax	tax	NOUN
issue-644	81	25	rate	rate	NOUN
issue-644	81	26	of	of	ADP
issue-644	81	27	22	22	NUM
issue-644	81	28	%	%	NOUN
issue-644	81	29	)	)	PUNCT
issue-644	81	30	amounted	amount	VERB
issue-644	81	31	to	to	ADP
issue-644	81	32	93.5	93.5	NUM
issue-644	81	33	%	%	NOUN
issue-644	81	34	of	of	ADP
issue-644	81	35	the	the	DET
issue-644	81	36	year	year	NOUN
issue-644	81	37	2015	2015	NUM
issue-644	81	38	level	level	NOUN
issue-644	81	39	(	(	PUNCT
issue-644	81	40	at	at	ADP
issue-644	81	41	the	the	DET
issue-644	81	42	unified	unified	ADJ
issue-644	81	43	social	social	ADJ
issue-644	81	44	tax	tax	NOUN
issue-644	81	45	rate	rate	NOUN
issue-644	81	46	of	of	ADP
issue-644	81	47	34.7	34.7	NUM
issue-644	81	48	%	%	NOUN
issue-644	81	49	)	)	PUNCT
issue-644	81	50	.	.	PUNCT
issue-644	82	1	also	also	ADV
issue-644	82	2	,	,	PUNCT
issue-644	82	3	according	accord	VERB
issue-644	82	4	to	to	ADP
issue-644	82	5	the	the	DET
issue-644	82	6	data	datum	NOUN
issue-644	82	7	provided	provide	VERB
issue-644	82	8	in	in	ADP
issue-644	82	9	2018	2018	NUM
issue-644	82	10	,	,	PUNCT
issue-644	82	11	the	the	DET
issue-644	82	12	unified	unified	ADJ
issue-644	82	13	social	social	ADJ
issue-644	82	14	tax	tax	NOUN
issue-644	82	15	revenues	revenue	NOUN
issue-644	82	16	in	in	ADP
issue-644	82	17	the	the	DET
issue-644	82	18	amount	amount	NOUN
issue-644	82	19	of	of	ADP
issue-644	82	20	213.5	213.5	NUM
issue-644	82	21	billion	billion	NUM
issue-644	82	22	uah	uah	NOUN
issue-644	82	23	are	be	AUX
issue-644	82	24	planned	plan	VERB
issue-644	82	25	,	,	PUNCT
issue-644	82	26	that	that	PRON
issue-644	82	27	is	be	AUX
issue-644	82	28	the	the	DET
issue-644	82	29	planned	plan	VERB
issue-644	82	30	growth	growth	NOUN
issue-644	82	31	of	of	ADP
issue-644	82	32	34.3	34.3	NUM
issue-644	82	33	%	%	NOUN
issue-644	82	34	compared	compare	VERB
issue-644	82	35	to	to	ADP
issue-644	82	36	2017	2017	NUM
issue-644	82	37	.	.	PUNCT
issue-644	83	1	so	so	ADV
issue-644	83	2	,	,	PUNCT
issue-644	83	3	the	the	DET
issue-644	83	4	results	result	NOUN
issue-644	83	5	of	of	ADP
issue-644	83	6	the	the	DET
issue-644	83	7	conducted	conduct	VERB
issue-644	83	8	analysis	analysis	NOUN
issue-644	83	9	of	of	ADP
issue-644	83	10	the	the	DET
issue-644	83	11	mandatory	mandatory	ADJ
issue-644	83	12	state	state	NOUN
issue-644	83	13	social	social	ADJ
issue-644	83	14	insurance	insurance	NOUN
issue-644	83	15	reform	reform	NOUN
issue-644	83	16	in	in	ADP
issue-644	83	17	ukraine	ukraine	NOUN
issue-644	83	18	in	in	ADP
issue-644	83	19	early	early	ADJ
issue-644	83	20	2016	2016	NUM
issue-644	83	21	do	do	AUX
issue-644	83	22	not	not	PART
issue-644	83	23	allow	allow	VERB
issue-644	83	24	us	we	PRON
issue-644	83	25	to	to	PART
issue-644	83	26	conclude	conclude	VERB
issue-644	83	27	on	on	ADP
issue-644	83	28	its	its	PRON
issue-644	83	29	rapid	rapid	ADJ
issue-644	83	30	efficiency	efficiency	NOUN
issue-644	83	31	,	,	PUNCT
issue-644	83	32	since	since	SCONJ
issue-644	83	33	in	in	ADP
issue-644	83	34	2016	2016	NUM
issue-644	83	35	the	the	DET
issue-644	83	36	total	total	ADJ
issue-644	83	37	mandatory	mandatory	ADJ
issue-644	83	38	state	state	NOUN
issue-644	83	39	social	social	ADJ
issue-644	83	40	insurance	insurance	NOUN
issue-644	83	41	revenues	revenue	NOUN
issue-644	83	42	to	to	ADP
issue-644	83	43	the	the	DET
issue-644	83	44	pension	pension	NOUN
issue-644	83	45	fund	fund	NOUN
issue-644	83	46	of	of	ADP
issue-644	83	47	ukraine	ukraine	PROPN
issue-644	83	48	amounted	amount	VERB
issue-644	83	49	to	to	ADP
issue-644	83	50	only	only	ADV
issue-644	83	51	65.8	65.8	NUM
issue-644	83	52	%	%	NOUN
issue-644	83	53	,	,	PUNCT
issue-644	83	54	while	while	SCONJ
issue-644	83	55	in	in	ADP
issue-644	83	56	2017	2017	NUM
issue-644	83	57	it	it	PRON
issue-644	83	58	made	make	VERB
issue-644	83	59	93.5	93.5	NUM
issue-644	83	60	%	%	NOUN
issue-644	83	61	of	of	ADP
issue-644	83	62	the	the	DET
issue-644	83	63	year	year	NOUN
issue-644	83	64	2015	2015	NUM
issue-644	83	65	level	level	NOUN
issue-644	83	66	.	.	PUNCT
issue-644	84	1	if	if	SCONJ
issue-644	84	2	the	the	DET
issue-644	84	3	plan	plan	NOUN
issue-644	84	4	for	for	ADP
issue-644	84	5	the	the	DET
issue-644	84	6	year	year	NOUN
issue-644	84	7	2018	2018	NUM
issue-644	84	8	is	be	AUX
issue-644	84	9	fully	fully	ADV
issue-644	84	10	implemented	implement	VERB
issue-644	84	11	,	,	PUNCT
issue-644	84	12	the	the	DET
issue-644	84	13	unified	unified	ADJ
issue-644	84	14	social	social	ADJ
issue-644	84	15	tax	tax	NOUN
issue-644	84	16	will	will	AUX
issue-644	84	17	make	make	VERB
issue-644	84	18	up	up	ADP
issue-644	84	19	125.7	125.7	NUM
issue-644	84	20	%	%	NOUN
issue-644	84	21	of	of	ADP
issue-644	84	22	the	the	DET
issue-644	84	23	pre	pre	NOUN
issue-644	84	24	-	-	NOUN
issue-644	84	25	reform	reform	ADJ
issue-644	84	26	year	year	NOUN
issue-644	84	27	2015	2015	NUM
issue-644	84	28	,	,	PUNCT
issue-644	84	29	and	and	CCONJ
issue-644	84	30	then	then	ADV
issue-644	84	31	one	one	PRON
issue-644	84	32	may	may	AUX
issue-644	84	33	talk	talk	VERB
issue-644	84	34	of	of	ADP
issue-644	84	35	the	the	DET
issue-644	84	36	medium	medium	ADJ
issue-644	84	37	-	-	PUNCT
issue-644	84	38	term	term	NOUN
issue-644	84	39	effectiveness	effectiveness	NOUN
issue-644	84	40	of	of	ADP
issue-644	84	41	the	the	DET
issue-644	84	42	reform	reform	NOUN
issue-644	84	43	.	.	PUNCT
issue-644	85	1	as	as	ADP
issue-644	85	2	for	for	ADP
issue-644	85	3	the	the	DET
issue-644	85	4	international	international	ADJ
issue-644	85	5	image	image	NOUN
issue-644	85	6	of	of	ADP
issue-644	85	7	ukraine	ukraine	NOUN
issue-644	85	8	,	,	PUNCT
issue-644	85	9	the	the	DET
issue-644	85	10	reduction	reduction	NOUN
issue-644	85	11	of	of	ADP
issue-644	85	12	the	the	DET
issue-644	85	13	unified	unified	ADJ
issue-644	85	14	social	social	ADJ
issue-644	85	15	tax	tax	NOUN
issue-644	85	16	rate	rate	NOUN
issue-644	85	17	from	from	ADP
issue-644	85	18	34.7	34.7	NUM
issue-644	85	19	%	%	NOUN
issue-644	85	20	to	to	PART
issue-644	85	21	22	22	NUM
issue-644	85	22	%	%	NOUN
issue-644	85	23	in	in	ADP
issue-644	85	24	january	january	PROPN
issue-644	85	25	1	1	NUM
issue-644	85	26	,	,	PUNCT
issue-644	85	27	2016	2016	NUM
issue-644	85	28	,	,	PUNCT
issue-644	85	29	was	be	AUX
issue-644	85	30	really	really	ADV
issue-644	85	31	effective	effective	ADJ
issue-644	85	32	,	,	PUNCT
issue-644	85	33	because	because	SCONJ
issue-644	85	34	it	it	PRON
issue-644	85	35	raised	raise	VERB
issue-644	85	36	the	the	DET
issue-644	85	37	tax	tax	NOUN
issue-644	85	38	system	system	NOUN
issue-644	85	39	favourableness	favourableness	NOUN
issue-644	85	40	ranking	ranking	NOUN
issue-644	85	41	of	of	ADP
issue-644	85	42	our	our	PRON
issue-644	85	43	state	state	NOUN
issue-644	85	44	from	from	ADP
issue-644	85	45	the	the	DET
issue-644	85	46	84th	84th	NOUN
issue-644	85	47	to	to	ADP
issue-644	85	48	the	the	DET
issue-644	85	49	43rd	43rd	ADJ
issue-644	85	50	position	position	NOUN
issue-644	85	51	and	and	CCONJ
issue-644	85	52	the	the	DET
issue-644	85	53	ease	ease	NOUN
issue-644	85	54	of	of	ADP
issue-644	85	55	doing	do	VERB
issue-644	85	56	business	business	NOUN
issue-644	85	57	ranking	ranking	NOUN
issue-644	85	58	–	–	PUNCT
issue-644	85	59	from	from	ADP
issue-644	85	60	the	the	DET
issue-644	85	61	80th	80th	NOUN
issue-644	85	62	to	to	ADP
issue-644	85	63	the	the	DET
issue-644	85	64	76th	76th	ADJ
issue-644	85	65	position	position	NOUN
issue-644	85	66	.	.	PUNCT
issue-644	86	1	let	let	VERB
issue-644	86	2	us	we	PRON
issue-644	86	3	conduct	conduct	VERB
issue-644	86	4	a	a	DET
issue-644	86	5	detailed	detailed	ADJ
issue-644	86	6	analysis	analysis	NOUN
issue-644	86	7	of	of	ADP
issue-644	86	8	the	the	DET
issue-644	86	9	paying	pay	VERB
issue-644	86	10	taxes	taxis	NOUN
issue-644	86	11	ranking	rank	VERB
issue-644	86	12	components	component	NOUN
issue-644	86	13	that	that	PRON
issue-644	86	14	provided	provide	VERB
issue-644	86	15	ukraine	ukraine	NOUN
issue-644	86	16	with	with	ADP
issue-644	86	17	a	a	DET
issue-644	86	18	positive	positive	ADJ
issue-644	86	19	dynamic	dynamic	NOUN
issue-644	86	20	in	in	ADP
issue-644	86	21	the	the	DET
issue-644	86	22	currently	currently	ADV
issue-644	86	23	available	available	ADJ
issue-644	86	24	reports	report	NOUN
issue-644	86	25	for	for	ADP
issue-644	86	26	2007–2018	2007–2018	NUM
issue-644	86	27	,	,	PUNCT
issue-644	86	28	which	which	PRON
issue-644	86	29	,	,	PUNCT
issue-644	86	30	as	as	SCONJ
issue-644	86	31	already	already	ADV
issue-644	86	32	mentioned	mention	VERB
issue-644	86	33	above	above	ADV
issue-644	86	34	,	,	PUNCT
issue-644	86	35	were	be	AUX
issue-644	86	36	formed	form	VERB
issue-644	86	37	according	accord	VERB
issue-644	86	38	to	to	ADP
issue-644	86	39	the	the	DET
issue-644	86	40	current	current	ADJ
issue-644	86	41	state	state	NOUN
issue-644	86	42	as	as	ADP
issue-644	86	43	of	of	ADP
issue-644	86	44	the	the	DET
issue-644	86	45	end	end	NOUN
issue-644	86	46	of	of	ADP
issue-644	86	47	2005–2016	2005–2016	NUM
issue-644	86	48	.	.	PUNCT
issue-644	87	1	thus	thus	ADV
issue-644	87	2	,	,	PUNCT
issue-644	87	3	the	the	DET
issue-644	87	4	structure	structure	NOUN
issue-644	87	5	of	of	ADP
issue-644	87	6	the	the	DET
issue-644	87	7	total	total	ADJ
issue-644	87	8	tax	tax	NOUN
issue-644	87	9	and	and	CCONJ
issue-644	87	10	contribution	contribution	NOUN
issue-644	87	11	rate	rate	NOUN
issue-644	87	12	is	be	AUX
issue-644	87	13	shown	show	VERB
issue-644	87	14	in	in	ADP
issue-644	87	15	figure	figure	NOUN
issue-644	87	16	2	2	NUM
issue-644	87	17	.	.	PUNCT
issue-644	87	18	from	from	ADP
issue-644	87	19	the	the	DET
issue-644	87	20	data	datum	NOUN
issue-644	87	21	shown	show	VERB
issue-644	87	22	in	in	ADP
issue-644	87	23	fig	fig	NOUN
issue-644	87	24	.	.	PUNCT
issue-644	88	1	2	2	NUM
issue-644	88	2	,	,	PUNCT
issue-644	88	3	it	it	PRON
issue-644	88	4	is	be	AUX
issue-644	88	5	evident	evident	ADJ
issue-644	88	6	that	that	SCONJ
issue-644	88	7	during	during	ADP
issue-644	88	8	2006–2015	2006–2015	NUM
issue-644	88	9	,	,	PUNCT
issue-644	88	10	the	the	DET
issue-644	88	11	ratio	ratio	NOUN
issue-644	88	12	of	of	ADP
issue-644	88	13	the	the	DET
issue-644	88	14	amount	amount	NOUN
issue-644	88	15	of	of	ADP
issue-644	88	16	taxes	taxis	NOUN
issue-644	88	17	and	and	CCONJ
issue-644	88	18	labour	labour	ADJ
issue-644	88	19	contributions	contribution	NOUN
issue-644	88	20	paid	pay	VERB
issue-644	88	21	by	by	ADP
issue-644	88	22	the	the	DET
issue-644	88	23	conventional	conventional	ADJ
issue-644	88	24	company	company	NOUN
issue-644	88	25	(	(	PUNCT
issue-644	88	26	in	in	ADP
issue-644	88	27	ukraine	ukraine	PROPN
issue-644	88	28	a	a	DET
issue-644	88	29	unified	unified	ADJ
issue-644	88	30	social	social	ADJ
issue-644	88	31	tax	tax	NOUN
issue-644	88	32	only	only	ADV
issue-644	88	33	)	)	PUNCT
issue-644	88	34	to	to	ADP
issue-644	88	35	its	its	PRON
issue-644	88	36	commercial	commercial	ADJ
issue-644	88	37	income	income	NOUN
issue-644	88	38	(	(	PUNCT
issue-644	88	39	see	see	VERB
issue-644	88	40	formula	formula	NOUN
issue-644	88	41	1	1	NUM
issue-644	88	42	)	)	PUNCT
issue-644	88	43	was	be	AUX
issue-644	88	44	close	close	ADJ
issue-644	88	45	to	to	ADP
issue-644	88	46	43	43	NUM
issue-644	88	47	%	%	NOUN
issue-644	88	48	,	,	PUNCT
issue-644	88	49	instead	instead	ADV
issue-644	88	50	of	of	ADP
issue-644	88	51	its	its	PRON
issue-644	88	52	the	the	DET
issue-644	88	53	highest	high	ADJ
issue-644	88	54	value	value	NOUN
issue-644	88	55	of	of	ADP
issue-644	88	56	45.4	45.4	NUM
issue-644	88	57	%	%	NOUN
issue-644	88	58	,	,	PUNCT
issue-644	88	59	recorded	record	VERB
issue-644	88	60	in	in	ADP
issue-644	88	61	2005	2005	NUM
issue-644	88	62	,	,	PUNCT
issue-644	88	63	when	when	SCONJ
issue-644	88	64	the	the	DET
issue-644	88	65	unified	unified	ADJ
issue-644	88	66	social	social	ADJ
issue-644	88	67	tax	tax	NOUN
issue-644	88	68	rate	rate	NOUN
issue-644	88	69	was	be	AUX
issue-644	88	70	32.3	32.3	NUM
issue-644	88	71	%	%	NOUN
issue-644	88	72	,	,	PUNCT
issue-644	88	73	and	and	CCONJ
issue-644	88	74	the	the	DET
issue-644	88	75	lowest	low	ADJ
issue-644	88	76	one	one	NUM
issue-644	88	77	–	–	PUNCT
issue-644	88	78	24.8	24.8	NUM
issue-644	88	79	%	%	NOUN
issue-644	88	80	–	–	PUNCT
issue-644	88	81	in	in	ADP
issue-644	88	82	2016	2016	NUM
issue-644	88	83	(	(	PUNCT
issue-644	88	84	the	the	DET
issue-644	88	85	unified	unified	ADJ
issue-644	88	86	social	social	ADJ
issue-644	88	87	tax	tax	NOUN
issue-644	88	88	rate	rate	NOUN
issue-644	88	89	was	be	AUX
issue-644	88	90	reduced	reduce	VERB
issue-644	88	91	to	to	ADP
issue-644	88	92	22	22	NUM
issue-644	88	93	%	%	NOUN
issue-644	88	94	)	)	PUNCT
issue-644	88	95	.	.	PUNCT
issue-644	89	1	figure	figure	NOUN
issue-644	89	2	1	1	NUM
issue-644	89	3	.	.	PUNCT
issue-644	90	1	influence	influence	NOUN
issue-644	90	2	of	of	ADP
issue-644	90	3	the	the	DET
issue-644	90	4	unified	unified	ADJ
issue-644	90	5	social	social	ADJ
issue-644	90	6	tax	tax	NOUN
issue-644	90	7	rate	rate	NOUN
issue-644	90	8	on	on	ADP
issue-644	90	9	the	the	DET
issue-644	90	10	mandatory	mandatory	ADJ
issue-644	90	11	state	state	NOUN
issue-644	90	12	social	social	ADJ
issue-644	90	13	insurance	insurance	NOUN
issue-644	90	14	revenues	revenue	NOUN
issue-644	90	15	to	to	ADP
issue-644	90	16	the	the	DET
issue-644	90	17	pension	pension	NOUN
issue-644	90	18	fund	fund	NOUN
issue-644	90	19	of	of	ADP
issue-644	90	20	ukraine	ukraine	NOUN
issue-644	90	21	during	during	ADP
issue-644	90	22	2004–2017	2004–2017	NUM
issue-644	90	23	source	source	NOUN
issue-644	90	24	:	:	PUNCT
issue-644	90	25	calculated	calculate	VERB
issue-644	90	26	by	by	ADP
issue-644	90	27	the	the	DET
issue-644	90	28	author	author	NOUN
issue-644	90	29	according	accord	VERB
issue-644	90	30	to	to	ADP
issue-644	90	31	data	datum	NOUN
issue-644	90	32	(	(	PUNCT
issue-644	90	33	cost.ua	cost.ua	PROPN
issue-644	90	34	,	,	PUNCT
issue-644	90	35	minfin.com.ua	minfin.com.ua	PROPN
issue-644	90	36	)	)	PUNCT
issue-644	90	37	baltic	baltic	ADJ
issue-644	90	38	journal	journal	PROPN
issue-644	90	39	of	of	ADP
issue-644	90	40	economic	economic	ADJ
issue-644	90	41	studies	study	NOUN
issue-644	90	42	128	128	NUM
issue-644	90	43	vol	vol	NOUN
issue-644	90	44	.	.	PROPN
issue-644	91	1	5	5	NUM
issue-644	91	2	,	,	PUNCT
issue-644	91	3	no	no	INTJ
issue-644	91	4	.	.	NOUN
issue-644	91	5	2	2	NUM
issue-644	91	6	,	,	PUNCT
issue-644	91	7	2019	2019	NUM
issue-644	91	8	according	accord	VERB
issue-644	91	9	to	to	ADP
issue-644	91	10	the	the	DET
issue-644	91	11	paying	pay	VERB
issue-644	91	12	taxes	taxis	NOUN
issue-644	91	13	ranking	ranking	ADJ
issue-644	91	14	reports	report	NOUN
issue-644	91	15	,	,	PUNCT
issue-644	91	16	the	the	DET
issue-644	91	17	ratio	ratio	NOUN
issue-644	91	18	of	of	ADP
issue-644	91	19	the	the	DET
issue-644	91	20	paid	pay	VERB
issue-644	91	21	corporate	corporate	ADJ
issue-644	91	22	income	income	NOUN
issue-644	91	23	tax	tax	NOUN
issue-644	91	24	to	to	ADP
issue-644	91	25	the	the	DET
issue-644	91	26	commercial	commercial	ADJ
issue-644	91	27	profit	profit	NOUN
issue-644	91	28	of	of	ADP
issue-644	91	29	the	the	DET
issue-644	91	30	conventional	conventional	ADJ
issue-644	91	31	company	company	NOUN
issue-644	91	32	reached	reach	VERB
issue-644	91	33	its	its	PRON
issue-644	91	34	highest	high	ADJ
issue-644	91	35	level	level	NOUN
issue-644	91	36	of	of	ADP
issue-644	91	37	13.5	13.5	NUM
issue-644	91	38	%	%	NOUN
issue-644	91	39	in	in	ADP
issue-644	91	40	2005	2005	NUM
issue-644	91	41	,	,	PUNCT
issue-644	91	42	when	when	SCONJ
issue-644	91	43	the	the	DET
issue-644	91	44	income	income	NOUN
issue-644	91	45	tax	tax	NOUN
issue-644	91	46	rate	rate	NOUN
issue-644	91	47	was	be	AUX
issue-644	91	48	25	25	NUM
issue-644	91	49	%	%	NOUN
issue-644	91	50	and	and	CCONJ
issue-644	91	51	the	the	DET
issue-644	91	52	lowest	low	ADJ
issue-644	91	53	level	level	NOUN
issue-644	91	54	of	of	ADP
issue-644	91	55	8.7	8.7	NUM
issue-644	91	56	%	%	NOUN
issue-644	91	57	–	–	PUNCT
issue-644	91	58	in	in	ADP
issue-644	91	59	2015	2015	NUM
issue-644	91	60	when	when	SCONJ
issue-644	91	61	the	the	DET
issue-644	91	62	income	income	NOUN
issue-644	91	63	tax	tax	NOUN
issue-644	91	64	rate	rate	NOUN
issue-644	91	65	was	be	AUX
issue-644	91	66	18	18	NUM
issue-644	91	67	%	%	NOUN
issue-644	91	68	.	.	PUNCT
issue-644	92	1	the	the	DET
issue-644	92	2	structure	structure	NOUN
issue-644	92	3	of	of	ADP
issue-644	92	4	the	the	DET
issue-644	92	5	total	total	ADJ
issue-644	92	6	tax	tax	NOUN
issue-644	92	7	and	and	CCONJ
issue-644	92	8	contribution	contribution	NOUN
issue-644	92	9	rate	rate	NOUN
issue-644	92	10	has	have	AUX
issue-644	92	11	changed	change	VERB
issue-644	92	12	in	in	ADP
issue-644	92	13	the	the	DET
issue-644	92	14	direction	direction	NOUN
issue-644	92	15	of	of	ADP
issue-644	92	16	an	an	DET
issue-644	92	17	increase	increase	NOUN
issue-644	92	18	of	of	ADP
issue-644	92	19	the	the	DET
issue-644	92	20	income	income	NOUN
issue-644	92	21	tax	tax	NOUN
issue-644	92	22	share	share	NOUN
issue-644	92	23	by	by	ADP
issue-644	92	24	3.2	3.2	NUM
issue-644	92	25	%	%	NOUN
issue-644	92	26	,	,	PUNCT
issue-644	92	27	other	other	ADJ
issue-644	92	28	taxes	taxis	NOUN
issue-644	92	29	by	by	ADP
issue-644	92	30	1	1	NUM
issue-644	92	31	%	%	NOUN
issue-644	92	32	,	,	PUNCT
issue-644	92	33	and	and	CCONJ
issue-644	92	34	the	the	DET
issue-644	92	35	corresponding	corresponding	ADJ
issue-644	92	36	reduction	reduction	NOUN
issue-644	92	37	of	of	ADP
issue-644	92	38	the	the	DET
issue-644	92	39	share	share	NOUN
issue-644	92	40	of	of	ADP
issue-644	92	41	taxes	taxis	NOUN
issue-644	92	42	and	and	CCONJ
issue-644	92	43	labour	labour	ADJ
issue-644	92	44	contributions	contribution	NOUN
issue-644	92	45	by	by	ADP
issue-644	92	46	18.3	18.3	NUM
issue-644	92	47	%	%	NOUN
issue-644	92	48	in	in	ADP
issue-644	92	49	2016	2016	NUM
issue-644	92	50	,	,	PUNCT
issue-644	92	51	compared	compare	VERB
issue-644	92	52	with	with	ADP
issue-644	92	53	2015	2015	NUM
issue-644	92	54	.	.	PUNCT
issue-644	93	1	at	at	ADP
issue-644	93	2	the	the	DET
issue-644	93	3	same	same	ADJ
issue-644	93	4	time	time	NOUN
issue-644	93	5	,	,	PUNCT
issue-644	93	6	the	the	DET
issue-644	93	7	reduction	reduction	NOUN
issue-644	93	8	figure	figure	NOUN
issue-644	93	9	2	2	NUM
issue-644	93	10	.	.	PUNCT
issue-644	93	11	structure	structure	NOUN
issue-644	93	12	of	of	ADP
issue-644	93	13	the	the	DET
issue-644	93	14	total	total	ADJ
issue-644	93	15	tax	tax	NOUN
issue-644	93	16	and	and	CCONJ
issue-644	93	17	contribution	contribution	NOUN
issue-644	93	18	rate	rate	NOUN
issue-644	93	19	in	in	ADP
issue-644	93	20	ukraine	ukraine	ADJ
issue-644	93	21	,	,	PUNCT
issue-644	93	22	%	%	INTJ
issue-644	93	23	source	source	NOUN
issue-644	93	24	:	:	PUNCT
issue-644	93	25	calculated	calculate	VERB
issue-644	93	26	by	by	ADP
issue-644	93	27	the	the	DET
issue-644	93	28	author	author	NOUN
issue-644	93	29	according	accord	VERB
issue-644	93	30	to	to	ADP
issue-644	93	31	data	datum	NOUN
issue-644	93	32	(	(	PUNCT
issue-644	93	33	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	93	34	,	,	PUNCT
issue-644	93	35	world	world	PROPN
issue-644	93	36	bank	bank	PROPN
issue-644	93	37	group	group	NOUN
issue-644	93	38	)	)	PUNCT
issue-644	93	39	of	of	ADP
issue-644	93	40	the	the	DET
issue-644	93	41	total	total	ADJ
issue-644	93	42	tax	tax	NOUN
issue-644	93	43	and	and	CCONJ
issue-644	93	44	contribution	contribution	NOUN
issue-644	93	45	rate	rate	NOUN
issue-644	93	46	by	by	ADP
issue-644	93	47	14.1	14.1	NUM
issue-644	93	48	%	%	NOUN
issue-644	93	49	during	during	ADP
issue-644	93	50	this	this	DET
issue-644	93	51	period	period	NOUN
issue-644	93	52	,	,	PUNCT
issue-644	93	53	as	as	SCONJ
issue-644	93	54	already	already	ADV
issue-644	93	55	noted	note	VERB
issue-644	93	56	,	,	PUNCT
issue-644	93	57	was	be	AUX
issue-644	93	58	due	due	ADJ
issue-644	93	59	to	to	ADP
issue-644	93	60	the	the	DET
issue-644	93	61	legal	legal	ADJ
issue-644	93	62	setting	setting	NOUN
issue-644	93	63	of	of	ADP
issue-644	93	64	a	a	DET
issue-644	93	65	unified	unified	ADJ
issue-644	93	66	social	social	ADJ
issue-644	93	67	tax	tax	NOUN
issue-644	93	68	rate	rate	NOUN
issue-644	93	69	of	of	ADP
issue-644	93	70	22	22	NUM
issue-644	93	71	%	%	NOUN
issue-644	93	72	from	from	ADP
issue-644	93	73	january	january	PROPN
issue-644	93	74	1	1	NUM
issue-644	93	75	,	,	PUNCT
issue-644	93	76	2016	2016	NUM
issue-644	93	77	.	.	PUNCT
issue-644	94	1	the	the	DET
issue-644	94	2	next	next	ADJ
issue-644	94	3	component	component	NOUN
issue-644	94	4	of	of	ADP
issue-644	94	5	the	the	DET
issue-644	94	6	paying	pay	VERB
issue-644	94	7	taxes	taxis	NOUN
issue-644	94	8	ranking	rank	VERB
issue-644	94	9	is	be	AUX
issue-644	94	10	the	the	DET
issue-644	94	11	time	time	NOUN
issue-644	94	12	for	for	ADP
issue-644	94	13	registration	registration	NOUN
issue-644	94	14	,	,	PUNCT
issue-644	94	15	filling	filling	NOUN
issue-644	94	16	and	and	CCONJ
issue-644	94	17	tax	tax	NOUN
issue-644	94	18	payment	payment	NOUN
issue-644	94	19	,	,	PUNCT
issue-644	94	20	which	which	DET
issue-644	94	21	structure	structure	NOUN
issue-644	94	22	is	be	AUX
issue-644	94	23	shown	show	VERB
issue-644	94	24	in	in	ADP
issue-644	94	25	figure	figure	NOUN
issue-644	94	26	3	3	NUM
issue-644	94	27	.	.	PUNCT
issue-644	94	28	from	from	ADP
issue-644	94	29	the	the	DET
issue-644	94	30	data	datum	NOUN
issue-644	94	31	shown	show	VERB
issue-644	94	32	in	in	ADP
issue-644	94	33	fig	fig	NOUN
issue-644	94	34	.	.	PUNCT
issue-644	95	1	3	3	NUM
issue-644	95	2	,	,	PUNCT
issue-644	95	3	it	it	PRON
issue-644	95	4	can	can	AUX
issue-644	95	5	be	be	AUX
issue-644	95	6	seen	see	VERB
issue-644	95	7	that	that	SCONJ
issue-644	95	8	in	in	ADP
issue-644	95	9	2016	2016	NUM
issue-644	95	10	,	,	PUNCT
issue-644	95	11	compared	compare	VERB
issue-644	95	12	to	to	ADP
issue-644	95	13	2005	2005	NUM
issue-644	95	14	,	,	PUNCT
issue-644	95	15	the	the	DET
issue-644	95	16	time	time	NOUN
issue-644	95	17	for	for	ADP
issue-644	95	18	registration	registration	NOUN
issue-644	95	19	,	,	PUNCT
issue-644	95	20	filing	filing	NOUN
issue-644	95	21	and	and	CCONJ
issue-644	95	22	tax	tax	NOUN
issue-644	95	23	payment	payment	NOUN
issue-644	95	24	decreased	decrease	VERB
issue-644	95	25	by	by	ADP
issue-644	95	26	1857	1857	NUM
issue-644	95	27	hours	hour	NOUN
issue-644	95	28	(	(	PUNCT
issue-644	95	29	the	the	DET
issue-644	95	30	average	average	ADJ
issue-644	95	31	annual	annual	ADJ
issue-644	95	32	decrease	decrease	NOUN
issue-644	95	33	was	be	AUX
issue-644	95	34	16	16	NUM
issue-644	95	35	%	%	NOUN
issue-644	95	36	)	)	PUNCT
issue-644	95	37	,	,	PUNCT
issue-644	95	38	including	include	VERB
issue-644	95	39	the	the	DET
issue-644	95	40	valueadded	valueadded	ADJ
issue-644	95	41	tax	tax	NOUN
issue-644	95	42	–	–	PUNCT
issue-644	95	43	by	by	ADP
issue-644	95	44	761	761	NUM
issue-644	95	45	hours	hour	NOUN
issue-644	95	46	(	(	PUNCT
issue-644	95	47	the	the	DET
issue-644	95	48	average	average	ADJ
issue-644	95	49	annual	annual	ADJ
issue-644	95	50	decrease	decrease	NOUN
issue-644	95	51	figure	figure	VERB
issue-644	95	52	3	3	NUM
issue-644	95	53	.	.	PUNCT
issue-644	95	54	structure	structure	NOUN
issue-644	95	55	of	of	ADP
issue-644	95	56	time	time	NOUN
issue-644	95	57	necessary	necessary	ADJ
issue-644	95	58	for	for	ADP
issue-644	95	59	the	the	DET
issue-644	95	60	registration	registration	NOUN
issue-644	95	61	,	,	PUNCT
issue-644	95	62	filing	filing	NOUN
issue-644	95	63	,	,	PUNCT
issue-644	95	64	and	and	CCONJ
issue-644	95	65	tax	tax	NOUN
issue-644	95	66	payment	payment	NOUN
issue-644	95	67	in	in	ADP
issue-644	95	68	ukraine	ukraine	NOUN
issue-644	95	69	,	,	PUNCT
issue-644	95	70	hours	hour	NOUN
issue-644	95	71	source	source	NOUN
issue-644	95	72	:	:	PUNCT
issue-644	95	73	calculated	calculate	VERB
issue-644	95	74	by	by	ADP
issue-644	95	75	the	the	DET
issue-644	95	76	author	author	NOUN
issue-644	95	77	according	accord	VERB
issue-644	95	78	to	to	ADP
issue-644	95	79	data	datum	NOUN
issue-644	95	80	(	(	PUNCT
issue-644	95	81	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	95	82	,	,	PUNCT
issue-644	95	83	world	world	PROPN
issue-644	95	84	bank	bank	PROPN
issue-644	95	85	group	group	PROPN
issue-644	95	86	)	)	PUNCT
issue-644	95	87	baltic	baltic	PROPN
issue-644	95	88	journal	journal	PROPN
issue-644	95	89	of	of	ADP
issue-644	95	90	economic	economic	ADJ
issue-644	95	91	studies	study	NOUN
issue-644	95	92	129	129	NUM
issue-644	95	93	vol	vol	NOUN
issue-644	95	94	.	.	PROPN
issue-644	96	1	5	5	NUM
issue-644	96	2	,	,	PUNCT
issue-644	96	3	no	no	INTJ
issue-644	96	4	.	.	NOUN
issue-644	96	5	2	2	NUM
issue-644	96	6	,	,	PUNCT
issue-644	96	7	2019	2019	NUM
issue-644	96	8	was	be	AUX
issue-644	96	9	13	13	NUM
issue-644	96	10	%	%	NOUN
issue-644	96	11	)	)	PUNCT
issue-644	96	12	,	,	PUNCT
issue-644	96	13	the	the	DET
issue-644	96	14	personal	personal	ADJ
issue-644	96	15	income	income	NOUN
issue-644	96	16	tax	tax	NOUN
issue-644	96	17	and	and	CCONJ
issue-644	96	18	the	the	DET
issue-644	96	19	unified	unified	ADJ
issue-644	96	20	social	social	ADJ
issue-644	96	21	tax	tax	NOUN
issue-644	96	22	–	–	PUNCT
issue-644	96	23	by	by	ADP
issue-644	96	24	708	708	NUM
issue-644	96	25	hours	hour	NOUN
issue-644	96	26	(	(	PUNCT
issue-644	96	27	the	the	DET
issue-644	96	28	average	average	ADJ
issue-644	96	29	annual	annual	ADJ
issue-644	96	30	decrease	decrease	NOUN
issue-644	96	31	was	be	AUX
issue-644	96	32	18	18	NUM
issue-644	96	33	%	%	NOUN
issue-644	96	34	)	)	PUNCT
issue-644	96	35	,	,	PUNCT
issue-644	96	36	the	the	DET
issue-644	96	37	corporate	corporate	ADJ
issue-644	96	38	income	income	NOUN
issue-644	96	39	tax	tax	NOUN
issue-644	96	40	–	–	PUNCT
issue-644	96	41	by	by	ADP
issue-644	96	42	388	388	NUM
issue-644	96	43	hours	hour	NOUN
issue-644	96	44	(	(	PUNCT
issue-644	96	45	the	the	DET
issue-644	96	46	average	average	ADJ
issue-644	96	47	annual	annual	ADJ
issue-644	96	48	decrease	decrease	NOUN
issue-644	96	49	was	be	AUX
issue-644	96	50	20	20	NUM
issue-644	96	51	%	%	NOUN
issue-644	96	52	)	)	PUNCT
issue-644	96	53	.	.	PUNCT
issue-644	97	1	thus	thus	ADV
issue-644	97	2	,	,	PUNCT
issue-644	97	3	it	it	PRON
issue-644	97	4	can	can	AUX
issue-644	97	5	be	be	AUX
issue-644	97	6	concluded	conclude	VERB
issue-644	97	7	that	that	SCONJ
issue-644	97	8	the	the	DET
issue-644	97	9	tax	tax	NOUN
issue-644	97	10	administration	administration	NOUN
issue-644	97	11	process	process	NOUN
issue-644	97	12	in	in	ADP
issue-644	97	13	the	the	DET
issue-644	97	14	ukrainian	ukrainian	ADJ
issue-644	97	15	tax	tax	NOUN
issue-644	97	16	system	system	NOUN
issue-644	97	17	is	be	AUX
issue-644	97	18	significantly	significantly	ADV
issue-644	97	19	improved	improve	VERB
issue-644	97	20	,	,	PUNCT
issue-644	97	21	which	which	PRON
issue-644	97	22	is	be	AUX
issue-644	97	23	also	also	ADV
issue-644	97	24	confirmed	confirm	VERB
issue-644	97	25	by	by	ADP
issue-644	97	26	the	the	DET
issue-644	97	27	dynamics	dynamic	NOUN
issue-644	97	28	of	of	ADP
issue-644	97	29	the	the	DET
issue-644	97	30	number	number	NOUN
issue-644	97	31	of	of	ADP
issue-644	97	32	tax	tax	NOUN
issue-644	97	33	payments	payment	NOUN
issue-644	97	34	that	that	PRON
issue-644	97	35	a	a	DET
issue-644	97	36	conventional	conventional	ADJ
issue-644	97	37	company	company	NOUN
issue-644	97	38	must	must	AUX
issue-644	97	39	perform	perform	VERB
issue-644	97	40	over	over	ADP
issue-644	97	41	the	the	DET
issue-644	97	42	year	year	NOUN
issue-644	97	43	under	under	ADP
issue-644	97	44	the	the	DET
issue-644	97	45	main	main	ADJ
issue-644	97	46	types	type	NOUN
issue-644	97	47	of	of	ADP
issue-644	97	48	taxes	taxis	NOUN
issue-644	97	49	(	(	PUNCT
issue-644	97	50	table	table	NOUN
issue-644	97	51	2	2	NUM
issue-644	97	52	)	)	PUNCT
issue-644	97	53	.	.	PUNCT
issue-644	98	1	table	table	NOUN
issue-644	98	2	2	2	NUM
issue-644	98	3	shows	show	VERB
issue-644	98	4	that	that	SCONJ
issue-644	98	5	in	in	ADP
issue-644	98	6	ukraine	ukraine	NOUN
issue-644	98	7	,	,	PUNCT
issue-644	98	8	the	the	DET
issue-644	98	9	maximum	maximum	ADJ
issue-644	98	10	amount	amount	NOUN
issue-644	98	11	of	of	ADP
issue-644	98	12	147	147	NUM
issue-644	98	13	payments	payment	NOUN
issue-644	98	14	to	to	PART
issue-644	98	15	be	be	AUX
issue-644	98	16	made	make	VERB
issue-644	98	17	by	by	ADP
issue-644	98	18	a	a	DET
issue-644	98	19	conventional	conventional	ADJ
issue-644	98	20	company	company	NOUN
issue-644	98	21	throughout	throughout	ADP
issue-644	98	22	the	the	DET
issue-644	98	23	year	year	NOUN
issue-644	98	24	was	be	AUX
issue-644	98	25	achieved	achieve	VERB
issue-644	98	26	in	in	ADP
issue-644	98	27	2008	2008	NUM
issue-644	98	28	(	(	PUNCT
issue-644	98	29	paying	pay	VERB
issue-644	98	30	taxes	taxis	NOUN
issue-644	98	31	2010	2010	NUM
issue-644	98	32	)	)	PUNCT
issue-644	98	33	,	,	PUNCT
issue-644	98	34	in	in	ADP
issue-644	98	35	particular	particular	ADJ
issue-644	98	36	:	:	PUNCT
issue-644	98	37	6	6	NUM
issue-644	98	38	corporate	corporate	ADJ
issue-644	98	39	income	income	NOUN
issue-644	98	40	tax	tax	NOUN
issue-644	98	41	payments	payment	NOUN
issue-644	98	42	per	per	ADP
issue-644	98	43	year	year	NOUN
issue-644	98	44	,	,	PUNCT
issue-644	98	45	24	24	NUM
issue-644	98	46	payments	payment	NOUN
issue-644	98	47	per	per	ADP
issue-644	98	48	year	year	NOUN
issue-644	98	49	for	for	ADP
issue-644	98	50	the	the	DET
issue-644	98	51	pension	pension	NOUN
issue-644	98	52	fund	fund	NOUN
issue-644	98	53	contributions	contribution	NOUN
issue-644	98	54	,	,	PUNCT
issue-644	98	55	social	social	ADJ
issue-644	98	56	insurance	insurance	NOUN
issue-644	98	57	(	(	PUNCT
issue-644	98	58	social	social	ADJ
issue-644	98	59	tax	tax	NOUN
issue-644	98	60	)	)	PUNCT
issue-644	98	61	,	,	PUNCT
issue-644	98	62	unemployment	unemployment	NOUN
issue-644	98	63	tax	tax	NOUN
issue-644	98	64	,	,	PUNCT
issue-644	98	65	occupational	occupational	ADJ
issue-644	98	66	injury	injury	NOUN
issue-644	98	67	insurance	insurance	NOUN
issue-644	98	68	,	,	PUNCT
issue-644	98	69	4	4	NUM
issue-644	98	70	payments	payment	NOUN
issue-644	98	71	per	per	ADP
issue-644	98	72	year	year	NOUN
issue-644	98	73	of	of	ADP
issue-644	98	74	the	the	DET
issue-644	98	75	tax	tax	NOUN
issue-644	98	76	on	on	ADP
issue-644	98	77	vehicles	vehicle	NOUN
issue-644	98	78	and	and	CCONJ
issue-644	98	79	environmental	environmental	ADJ
issue-644	98	80	tax	tax	NOUN
issue-644	98	81	,	,	PUNCT
issue-644	98	82	12	12	NUM
issue-644	98	83	land	land	NOUN
issue-644	98	84	tax	tax	NOUN
issue-644	98	85	payments	payment	NOUN
issue-644	98	86	per	per	ADP
issue-644	98	87	year	year	NOUN
issue-644	98	88	,	,	PUNCT
issue-644	98	89	local	local	ADJ
issue-644	98	90	taxes	taxis	NOUN
issue-644	98	91	and	and	CCONJ
issue-644	98	92	value	value	NOUN
issue-644	98	93	added	add	VERB
issue-644	98	94	tax	tax	NOUN
issue-644	98	95	,	,	PUNCT
issue-644	98	96	1	1	NUM
issue-644	98	97	advertisement	advertisement	NOUN
issue-644	98	98	payment	payment	NOUN
issue-644	98	99	per	per	ADP
issue-644	98	100	year	year	NOUN
issue-644	98	101	.	.	PUNCT
issue-644	99	1	in	in	ADP
issue-644	99	2	4	4	NUM
issue-644	99	3	years	year	NOUN
issue-644	99	4	,	,	PUNCT
issue-644	99	5	according	accord	VERB
issue-644	99	6	to	to	ADP
issue-644	99	7	the	the	DET
issue-644	99	8	paying	pay	VERB
issue-644	99	9	taxes	taxis	NOUN
issue-644	99	10	2015	2015	NUM
issue-644	99	11	,	,	PUNCT
issue-644	99	12	the	the	DET
issue-644	99	13	number	number	NOUN
issue-644	99	14	of	of	ADP
issue-644	99	15	tax	tax	NOUN
issue-644	99	16	payments	payment	NOUN
issue-644	99	17	in	in	ADP
issue-644	99	18	ukraine	ukraine	NOUN
issue-644	99	19	was	be	AUX
issue-644	99	20	optimized	optimize	VERB
issue-644	99	21	to	to	ADP
issue-644	99	22	5	5	NUM
issue-644	99	23	per	per	ADP
issue-644	99	24	year	year	NOUN
issue-644	99	25	(	(	PUNCT
issue-644	99	26	as	as	ADP
issue-644	99	27	in	in	ADP
issue-644	99	28	georgia	georgia	PROPN
issue-644	99	29	and	and	CCONJ
issue-644	99	30	singapore	singapore	PROPN
issue-644	99	31	)	)	PUNCT
issue-644	99	32	,	,	PUNCT
issue-644	99	33	while	while	SCONJ
issue-644	99	34	in	in	ADP
issue-644	99	35	norway	norway	PROPN
issue-644	99	36	,	,	PUNCT
issue-644	99	37	qatar	qatar	PROPN
issue-644	99	38	,	,	PUNCT
issue-644	99	39	and	and	CCONJ
issue-644	99	40	the	the	DET
issue-644	99	41	united	united	PROPN
issue-644	99	42	arab	arab	PROPN
issue-644	99	43	emirates	emirates	PROPN
issue-644	99	44	there	there	PRON
issue-644	99	45	were	be	VERB
issue-644	99	46	4	4	NUM
issue-644	99	47	payments	payment	NOUN
issue-644	99	48	,	,	PUNCT
issue-644	99	49	and	and	CCONJ
issue-644	99	50	in	in	ADP
issue-644	99	51	hong	hong	PROPN
issue-644	99	52	kong	kong	PROPN
issue-644	99	53	and	and	CCONJ
issue-644	99	54	saudi	saudi	PROPN
issue-644	99	55	arabia	arabia	PROPN
issue-644	99	56	–	–	PUNCT
issue-644	99	57	only	only	ADV
issue-644	99	58	3	3	NUM
issue-644	99	59	tax	tax	NOUN
issue-644	99	60	payments	payment	NOUN
issue-644	99	61	per	per	ADP
issue-644	99	62	year	year	NOUN
issue-644	99	63	.	.	PUNCT
issue-644	100	1	at	at	ADP
issue-644	100	2	the	the	DET
issue-644	100	3	end	end	NOUN
issue-644	100	4	of	of	ADP
issue-644	100	5	the	the	DET
issue-644	100	6	study	study	NOUN
issue-644	100	7	,	,	PUNCT
issue-644	100	8	we	we	PRON
issue-644	100	9	will	will	AUX
issue-644	100	10	quantify	quantify	VERB
issue-644	100	11	the	the	DET
issue-644	100	12	impact	impact	NOUN
issue-644	100	13	of	of	ADP
issue-644	100	14	several	several	ADJ
issue-644	100	15	important	important	ADJ
issue-644	100	16	macroeconomic	macroeconomic	ADJ
issue-644	100	17	factors	factor	NOUN
issue-644	100	18	that	that	PRON
issue-644	100	19	influenced	influence	VERB
issue-644	100	20	the	the	DET
issue-644	100	21	place	place	NOUN
issue-644	100	22	of	of	ADP
issue-644	100	23	ukraine	ukraine	NOUN
issue-644	100	24	in	in	ADP
issue-644	100	25	the	the	DET
issue-644	100	26	paying	pay	VERB
issue-644	100	27	taxes	taxis	NOUN
issue-644	100	28	ranking	rank	VERB
issue-644	100	29	by	by	ADP
issue-644	100	30	calculating	calculate	VERB
issue-644	100	31	the	the	DET
issue-644	100	32	pair	pair	NOUN
issue-644	100	33	correlation	correlation	NOUN
issue-644	100	34	and	and	CCONJ
issue-644	100	35	determination	determination	NOUN
issue-644	100	36	coefficients	coefficient	NOUN
issue-644	100	37	(	(	PUNCT
issue-644	100	38	table	table	NOUN
issue-644	100	39	3	3	NUM
issue-644	100	40	)	)	PUNCT
issue-644	100	41	.	.	PUNCT
issue-644	101	1	table	table	NOUN
issue-644	101	2	3	3	NUM
issue-644	101	3	includes	include	VERB
issue-644	101	4	the	the	DET
issue-644	101	5	correlation	correlation	NOUN
issue-644	101	6	coefficients	coefficient	NOUN
issue-644	101	7	between	between	ADP
issue-644	101	8	the	the	DET
issue-644	101	9	indicator	indicator	NOUN
issue-644	101	10	“	"	PUNCT
issue-644	101	11	ranking	rank	VERB
issue-644	101	12	of	of	ADP
issue-644	101	13	ukraine	ukraine	NOUN
issue-644	101	14	in	in	ADP
issue-644	101	15	the	the	DET
issue-644	101	16	paying	pay	VERB
issue-644	101	17	taxes	taxis	NOUN
issue-644	101	18	”	"	PUNCT
issue-644	101	19	(	(	PUNCT
issue-644	101	20	the	the	DET
issue-644	101	21	resulting	result	VERB
issue-644	101	22	sign	sign	NOUN
issue-644	101	23	)	)	PUNCT
issue-644	101	24	and	and	CCONJ
issue-644	101	25	6	6	NUM
issue-644	101	26	such	such	ADJ
issue-644	101	27	macroeconomic	macroeconomic	ADJ
issue-644	101	28	indicators	indicator	NOUN
issue-644	101	29	as	as	ADP
issue-644	101	30	:	:	PUNCT
issue-644	101	31	“	"	PUNCT
issue-644	101	32	the	the	DET
issue-644	101	33	unified	unified	ADJ
issue-644	101	34	social	social	ADJ
issue-644	101	35	tax	tax	NOUN
issue-644	101	36	rate	rate	NOUN
issue-644	101	37	”	"	PUNCT
issue-644	101	38	;	;	PUNCT
issue-644	101	39	“	"	PUNCT
issue-644	101	40	the	the	DET
issue-644	101	41	corporate	corporate	ADJ
issue-644	101	42	profit	profit	NOUN
issue-644	101	43	tax	tax	NOUN
issue-644	101	44	rate	rate	NOUN
issue-644	101	45	”	"	PUNCT
issue-644	101	46	;	;	PUNCT
issue-644	101	47	“	"	PUNCT
issue-644	101	48	the	the	DET
issue-644	101	49	personal	personal	ADJ
issue-644	101	50	income	income	NOUN
issue-644	101	51	tax	tax	NOUN
issue-644	101	52	rate	rate	NOUN
issue-644	101	53	”	"	PUNCT
issue-644	101	54	;	;	PUNCT
issue-644	101	55	“	"	PUNCT
issue-644	101	56	the	the	DET
issue-644	101	57	volume	volume	NOUN
issue-644	101	58	of	of	ADP
issue-644	101	59	tax	tax	NOUN
issue-644	101	60	revenues	revenue	NOUN
issue-644	101	61	”	"	PUNCT
issue-644	101	62	;	;	PUNCT
issue-644	101	63	“	"	PUNCT
issue-644	101	64	the	the	DET
issue-644	101	65	consolidated	consolidated	ADJ
issue-644	101	66	budget	budget	NOUN
issue-644	101	67	revenues	revenue	NOUN
issue-644	101	68	”	"	PUNCT
issue-644	101	69	;	;	PUNCT
issue-644	101	70	“	"	PUNCT
issue-644	101	71	gdp	gdp	NOUN
issue-644	101	72	at	at	ADP
issue-644	101	73	actual	actual	ADJ
issue-644	101	74	prices	price	NOUN
issue-644	101	75	”	"	PUNCT
issue-644	101	76	(	(	PUNCT
issue-644	101	77	factor	factor	NOUN
issue-644	101	78	characteristics	characteristic	NOUN
issue-644	101	79	)	)	PUNCT
issue-644	101	80	.	.	PUNCT
issue-644	102	1	the	the	DET
issue-644	102	2	value	value	NOUN
issue-644	102	3	of	of	ADP
issue-644	102	4	the	the	DET
issue-644	102	5	correlation	correlation	NOUN
issue-644	102	6	coefficient	coefficient	NOUN
issue-644	102	7	indicates	indicate	VERB
issue-644	102	8	the	the	DET
issue-644	102	9	direction	direction	NOUN
issue-644	102	10	of	of	ADP
issue-644	102	11	connection	connection	NOUN
issue-644	102	12	(	(	PUNCT
issue-644	102	13	direct	direct	ADJ
issue-644	102	14	,	,	PUNCT
issue-644	102	15	if	if	SCONJ
issue-644	102	16	the	the	DET
issue-644	102	17	number	number	NOUN
issue-644	102	18	is	be	AUX
issue-644	102	19	positive	positive	ADJ
issue-644	102	20	and	and	CCONJ
issue-644	102	21	inverse	inverse	ADJ
issue-644	102	22	,	,	PUNCT
issue-644	102	23	if	if	SCONJ
issue-644	102	24	the	the	DET
issue-644	102	25	number	number	NOUN
issue-644	102	26	is	be	AUX
issue-644	102	27	negative	negative	ADJ
issue-644	102	28	)	)	PUNCT
issue-644	102	29	and	and	CCONJ
issue-644	102	30	the	the	DET
issue-644	102	31	connection	connection	NOUN
issue-644	102	32	density	density	NOUN
issue-644	102	33	(	(	PUNCT
issue-644	102	34	the	the	PRON
issue-644	102	35	closer	close	ADJ
issue-644	102	36	the	the	DET
issue-644	102	37	r	r	NOUN
issue-644	102	38	value	value	NOUN
issue-644	102	39	to	to	ADP
issue-644	102	40	1	1	NUM
issue-644	102	41	,	,	PUNCT
issue-644	102	42	the	the	DET
issue-644	102	43	denser	dense	ADJ
issue-644	102	44	is	be	AUX
issue-644	102	45	the	the	DET
issue-644	102	46	connection	connection	NOUN
issue-644	102	47	)	)	PUNCT
issue-644	102	48	.	.	PUNCT
issue-644	103	1	the	the	DET
issue-644	103	2	value	value	NOUN
issue-644	103	3	of	of	ADP
issue-644	103	4	the	the	DET
issue-644	103	5	pair	pair	NOUN
issue-644	103	6	determination	determination	NOUN
issue-644	103	7	coefficient	coefficient	NOUN
issue-644	103	8	indicates	indicate	VERB
issue-644	103	9	the	the	DET
issue-644	103	10	reliability	reliability	NOUN
issue-644	103	11	of	of	ADP
issue-644	103	12	the	the	DET
issue-644	103	13	connection	connection	NOUN
issue-644	103	14	or	or	CCONJ
issue-644	103	15	the	the	DET
issue-644	103	16	extent	extent	NOUN
issue-644	103	17	of	of	ADP
issue-644	103	18	the	the	DET
issue-644	103	19	factor	factor	NOUN
issue-644	103	20	sign	sign	VERB
issue-644	103	21	effect	effect	NOUN
issue-644	103	22	on	on	ADP
issue-644	103	23	the	the	DET
issue-644	103	24	resulting	result	VERB
issue-644	103	25	one	one	NUM
issue-644	103	26	(	(	PUNCT
issue-644	103	27	the	the	PRON
issue-644	103	28	closer	close	ADJ
issue-644	103	29	the	the	DET
issue-644	103	30	r2	r2	PROPN
issue-644	103	31	value	value	NOUN
issue-644	103	32	to	to	ADP
issue-644	103	33	1	1	NUM
issue-644	103	34	,	,	PUNCT
issue-644	103	35	the	the	DET
issue-644	103	36	more	more	ADV
issue-644	103	37	reliable	reliable	ADJ
issue-644	103	38	is	be	AUX
issue-644	103	39	the	the	DET
issue-644	103	40	connection	connection	NOUN
issue-644	103	41	and	and	CCONJ
issue-644	103	42	the	the	DET
issue-644	103	43	impact	impact	NOUN
issue-644	103	44	is	be	AUX
issue-644	103	45	close	close	ADJ
issue-644	103	46	to	to	PART
issue-644	103	47	100	100	NUM
issue-644	103	48	%	%	NOUN
issue-644	103	49	)	)	PUNCT
issue-644	103	50	.	.	PUNCT
issue-644	104	1	analysing	analyse	VERB
issue-644	104	2	the	the	DET
issue-644	104	3	data	datum	NOUN
issue-644	104	4	given	give	VERB
issue-644	104	5	in	in	ADP
issue-644	104	6	table	table	NOUN
issue-644	104	7	3	3	NUM
issue-644	104	8	,	,	PUNCT
issue-644	104	9	it	it	PRON
issue-644	104	10	can	can	AUX
issue-644	104	11	be	be	AUX
issue-644	104	12	concluded	conclude	VERB
issue-644	104	13	that	that	SCONJ
issue-644	104	14	the	the	DET
issue-644	104	15	greatest	great	ADJ
issue-644	104	16	impact	impact	NOUN
issue-644	104	17	on	on	ADP
issue-644	104	18	the	the	DET
issue-644	104	19	increase	increase	NOUN
issue-644	104	20	of	of	ADP
issue-644	104	21	the	the	DET
issue-644	104	22	ranking	ranking	NOUN
issue-644	104	23	of	of	ADP
issue-644	104	24	ukraine	ukraine	NOUN
issue-644	104	25	from	from	ADP
issue-644	104	26	the	the	DET
issue-644	104	27	174th	174th	NOUN
issue-644	104	28	to	to	ADP
issue-644	104	29	the	the	DET
issue-644	104	30	43rd	43rd	ADJ
issue-644	104	31	position	position	NOUN
issue-644	104	32	in	in	ADP
issue-644	104	33	the	the	DET
issue-644	104	34	paying	pay	VERB
issue-644	104	35	taxes	taxis	NOUN
issue-644	104	36	during	during	ADP
issue-644	104	37	2005–2016	2005–2016	NUM
issue-644	104	38	had	have	VERB
issue-644	104	39	the	the	DET
issue-644	104	40	corporate	corporate	ADJ
issue-644	104	41	profit	profit	NOUN
issue-644	104	42	tax	tax	NOUN
issue-644	104	43	cut	cut	NOUN
issue-644	104	44	from	from	ADP
issue-644	104	45	25	25	NUM
issue-644	104	46	%	%	NOUN
issue-644	104	47	to	to	PART
issue-644	104	48	18	18	NUM
issue-644	104	49	%	%	NOUN
issue-644	104	50	(	(	PUNCT
issue-644	104	51	influence	influence	NOUN
issue-644	104	52	measure	measure	NOUN
issue-644	104	53	84.1	84.1	NUM
issue-644	104	54	%	%	NOUN
issue-644	104	55	)	)	PUNCT
issue-644	104	56	and	and	CCONJ
issue-644	104	57	the	the	DET
issue-644	104	58	growth	growth	NOUN
issue-644	104	59	of	of	ADP
issue-644	104	60	the	the	DET
issue-644	104	61	consolidated	consolidated	ADJ
issue-644	104	62	budget	budget	NOUN
issue-644	104	63	revenues	revenue	NOUN
issue-644	104	64	from	from	ADP
issue-644	104	65	131.3	131.3	NUM
issue-644	104	66	to	to	ADP
issue-644	104	67	782.7	782.7	NUM
issue-644	104	68	billion	billion	NUM
issue-644	104	69	uah	uah	NOUN
issue-644	104	70	(	(	PUNCT
issue-644	104	71	influence	influence	NOUN
issue-644	104	72	measure	measure	NOUN
issue-644	104	73	81.5	81.5	NUM
issue-644	104	74	%	%	NOUN
issue-644	104	75	)	)	PUNCT
issue-644	104	76	,	,	PUNCT
issue-644	104	77	including	include	VERB
issue-644	104	78	tax	tax	NOUN
issue-644	104	79	ones	one	NOUN
issue-644	104	80	from	from	ADP
issue-644	104	81	100.7	100.7	NUM
issue-644	104	82	to	to	ADP
issue-644	104	83	650.8	650.8	NUM
issue-644	104	84	billion	billion	NUM
issue-644	104	85	uah	uah	NOUN
issue-644	104	86	(	(	PUNCT
issue-644	104	87	influence	influence	NOUN
issue-644	104	88	measure	measure	NOUN
issue-644	104	89	81.2	81.2	NUM
issue-644	104	90	%	%	NOUN
issue-644	104	91	)	)	PUNCT
issue-644	104	92	.	.	PUNCT
issue-644	105	1	4	4	X
issue-644	105	2	.	.	X
issue-644	105	3	conclusions	conclusion	NOUN
issue-644	105	4	the	the	DET
issue-644	105	5	assessment	assessment	NOUN
issue-644	105	6	of	of	ADP
issue-644	105	7	favourableness	favourableness	NOUN
issue-644	105	8	for	for	ADP
issue-644	105	9	the	the	DET
issue-644	105	10	tax	tax	NOUN
issue-644	105	11	system	system	NOUN
issue-644	105	12	of	of	ADP
issue-644	105	13	ukraine	ukraine	NOUN
issue-644	105	14	in	in	ADP
issue-644	105	15	the	the	DET
issue-644	105	16	international	international	ADJ
issue-644	105	17	context	context	NOUN
issue-644	105	18	enabled	enable	VERB
issue-644	105	19	to	to	PART
issue-644	105	20	come	come	VERB
issue-644	105	21	to	to	ADP
issue-644	105	22	the	the	DET
issue-644	105	23	following	following	ADJ
issue-644	105	24	conclusions	conclusion	NOUN
issue-644	105	25	:	:	PUNCT
issue-644	106	1	1	1	X
issue-644	106	2	.	.	X
issue-644	106	3	in	in	ADP
issue-644	106	4	course	course	NOUN
issue-644	106	5	of	of	ADP
issue-644	106	6	study	study	NOUN
issue-644	106	7	,	,	PUNCT
issue-644	106	8	it	it	PRON
issue-644	106	9	was	be	AUX
issue-644	106	10	found	find	VERB
issue-644	106	11	that	that	SCONJ
issue-644	106	12	during	during	ADP
issue-644	106	13	2005–2016	2005–2016	NUM
issue-644	106	14	,	,	PUNCT
issue-644	106	15	ukraine	ukraine	NOUN
issue-644	106	16	made	make	VERB
issue-644	106	17	significant	significant	ADJ
issue-644	106	18	progress	progress	NOUN
issue-644	106	19	in	in	ADP
issue-644	106	20	the	the	DET
issue-644	106	21	“	"	PUNCT
issue-644	106	22	paying	pay	VERB
issue-644	106	23	taxes	taxis	NOUN
issue-644	106	24	”	"	PUNCT
issue-644	106	25	tax	tax	NOUN
issue-644	106	26	system	system	NOUN
issue-644	106	27	favourableness	favourableness	NOUN
issue-644	106	28	ranking	ranking	NOUN
issue-644	106	29	,	,	PUNCT
issue-644	106	30	moving	move	VERB
issue-644	106	31	from	from	ADP
issue-644	106	32	an	an	DET
issue-644	106	33	outsider	outsider	NOUN
issue-644	106	34	(	(	PUNCT
issue-644	106	35	the	the	DET
issue-644	106	36	174th	174th	ADJ
issue-644	106	37	penultimate	penultimate	NOUN
issue-644	106	38	position	position	NOUN
issue-644	106	39	)	)	PUNCT
issue-644	106	40	to	to	ADP
issue-644	106	41	the	the	DET
issue-644	106	42	top-50	top-50	ADJ
issue-644	106	43	(	(	PUNCT
issue-644	106	44	the	the	DET
issue-644	106	45	43rd	43rd	ADJ
issue-644	106	46	position	position	NOUN
issue-644	106	47	)	)	PUNCT
issue-644	106	48	.	.	PUNCT
issue-644	107	1	2	2	X
issue-644	107	2	.	.	X
issue-644	107	3	it	it	PRON
issue-644	107	4	was	be	AUX
issue-644	107	5	the	the	DET
issue-644	107	6	largest	large	ADJ
issue-644	107	7	progress	progress	NOUN
issue-644	107	8	in	in	ADP
issue-644	107	9	the	the	DET
issue-644	107	10	world	world	NOUN
issue-644	107	11	during	during	ADP
issue-644	107	12	the	the	DET
issue-644	107	13	ranking	ranking	ADJ
issue-644	107	14	existence	existence	NOUN
issue-644	107	15	.	.	PUNCT
issue-644	108	1	the	the	DET
issue-644	108	2	main	main	ADJ
issue-644	108	3	factor	factor	NOUN
issue-644	108	4	that	that	PRON
issue-644	108	5	influenced	influence	VERB
issue-644	108	6	on	on	ADP
issue-644	108	7	table	table	NOUN
issue-644	108	8	2	2	NUM
issue-644	108	9	a	a	DET
issue-644	108	10	number	number	NOUN
issue-644	108	11	of	of	ADP
issue-644	108	12	payments	payment	NOUN
issue-644	108	13	to	to	PART
issue-644	108	14	be	be	AUX
issue-644	108	15	made	make	VERB
issue-644	108	16	by	by	ADP
issue-644	108	17	a	a	DET
issue-644	108	18	conditional	conditional	ADJ
issue-644	108	19	company	company	NOUN
issue-644	108	20	over	over	ADP
issue-644	108	21	the	the	DET
issue-644	108	22	year	year	NOUN
issue-644	108	23	under	under	ADP
issue-644	108	24	the	the	DET
issue-644	108	25	main	main	ADJ
issue-644	108	26	types	type	NOUN
issue-644	108	27	of	of	ADP
issue-644	108	28	taxes	taxis	NOUN
issue-644	108	29	(	(	PUNCT
issue-644	108	30	position	position	NOUN
issue-644	108	31	of	of	ADP
issue-644	108	32	ukraine	ukraine	NOUN
issue-644	108	33	)	)	PUNCT
issue-644	108	34	indicator	indicator	NOUN
issue-644	108	35	name	name	NOUN
issue-644	108	36	indicator	indicator	NOUN
issue-644	108	37	value	value	NOUN
issue-644	108	38	over	over	ADP
issue-644	108	39	the	the	DET
issue-644	108	40	years	year	NOUN
issue-644	108	41	:	:	PUNCT
issue-644	108	42	2005	2005	NUM
issue-644	108	43	2006	2006	NUM
issue-644	108	44	2007	2007	NUM
issue-644	108	45	2008	2008	NUM
issue-644	108	46	2009	2009	NUM
issue-644	108	47	2010	2010	NUM
issue-644	108	48	2011	2011	NUM
issue-644	108	49	2012	2012	NUM
issue-644	108	50	2013	2013	NUM
issue-644	108	51	2014	2014	NUM
issue-644	108	52	2015	2015	NUM
issue-644	108	53	2016	2016	NUM
issue-644	108	54	1	1	NUM
issue-644	108	55	.	.	PUNCT
issue-644	108	56	corporate	corporate	ADJ
issue-644	108	57	income	income	NOUN
issue-644	108	58	tax	tax	NOUN
issue-644	108	59	5	5	NUM
issue-644	108	60	6	6	NUM
issue-644	108	61	6	6	NUM
issue-644	108	62	6	6	NUM
issue-644	108	63	5	5	NUM
issue-644	108	64	5	5	NUM
issue-644	108	65	1	1	NUM
issue-644	108	66	1	1	NUM
issue-644	108	67	1	1	NUM
issue-644	108	68	1	1	NUM
issue-644	108	69	1	1	NUM
issue-644	108	70	1	1	NUM
issue-644	108	71	2	2	NUM
issue-644	108	72	.	.	PUNCT
issue-644	108	73	labour	labour	ADJ
issue-644	108	74	taxes	taxis	NOUN
issue-644	108	75	and	and	CCONJ
issue-644	108	76	contributions	contribution	NOUN
issue-644	108	77	60	60	NUM
issue-644	108	78	60	60	NUM
issue-644	108	79	60	60	NUM
issue-644	108	80	96	96	NUM
issue-644	108	81	108	108	NUM
issue-644	108	82	108	108	NUM
issue-644	108	83	24	24	NUM
issue-644	108	84	24	24	NUM
issue-644	108	85	1	1	NUM
issue-644	108	86	1	1	NUM
issue-644	108	87	1	1	NUM
issue-644	108	88	1	1	NUM
issue-644	108	89	3	3	NUM
issue-644	108	90	.	.	PUNCT
issue-644	108	91	other	other	ADJ
issue-644	108	92	taxes	taxis	NOUN
issue-644	108	93	33	33	NUM
issue-644	108	94	33	33	NUM
issue-644	108	95	33	33	NUM
issue-644	108	96	45	45	NUM
issue-644	108	97	22	22	NUM
issue-644	108	98	22	22	NUM
issue-644	108	99	3	3	NUM
issue-644	108	100	3	3	NUM
issue-644	108	101	3	3	NUM
issue-644	108	102	3	3	NUM
issue-644	108	103	3	3	NUM
issue-644	108	104	3	3	NUM
issue-644	108	105	total	total	NOUN
issue-644	108	106	amount	amount	NOUN
issue-644	108	107	of	of	ADP
issue-644	108	108	payments	payment	NOUN
issue-644	108	109	98	98	NUM
issue-644	108	110	99	99	NUM
issue-644	108	111	99	99	NUM
issue-644	108	112	147	147	NUM
issue-644	108	113	135	135	NUM
issue-644	108	114	135	135	NUM
issue-644	108	115	28	28	NUM
issue-644	108	116	28	28	NUM
issue-644	108	117	5	5	NUM
issue-644	108	118	5	5	NUM
issue-644	108	119	5	5	NUM
issue-644	108	120	5	5	NUM
issue-644	108	121	source	source	NOUN
issue-644	108	122	:	:	PUNCT
issue-644	108	123	calculated	calculate	VERB
issue-644	108	124	by	by	ADP
issue-644	108	125	the	the	DET
issue-644	108	126	author	author	NOUN
issue-644	108	127	according	accord	VERB
issue-644	108	128	to	to	ADP
issue-644	108	129	data	datum	NOUN
issue-644	108	130	(	(	PUNCT
issue-644	108	131	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	108	132	,	,	PUNCT
issue-644	108	133	world	world	PROPN
issue-644	108	134	bank	bank	PROPN
issue-644	108	135	group	group	NOUN
issue-644	108	136	)	)	PUNCT
issue-644	108	137	table	table	NOUN
issue-644	108	138	3	3	NUM
issue-644	108	139	the	the	DET
issue-644	108	140	rank	rank	NOUN
issue-644	108	141	of	of	ADP
issue-644	108	142	factors	factor	NOUN
issue-644	108	143	influencing	influence	VERB
issue-644	108	144	the	the	DET
issue-644	108	145	position	position	NOUN
issue-644	108	146	of	of	ADP
issue-644	108	147	ukraine	ukraine	NOUN
issue-644	108	148	in	in	ADP
issue-644	108	149	the	the	DET
issue-644	108	150	paying	pay	VERB
issue-644	108	151	taxes	taxis	NOUN
issue-644	108	152	ranking	rank	VERB
issue-644	108	153	indicator	indicator	NOUN
issue-644	108	154	name	name	NOUN
issue-644	108	155	pair	pair	NOUN
issue-644	108	156	correlation	correlation	NOUN
issue-644	108	157	coefficient	coefficient	NOUN
issue-644	108	158	r	r	NOUN
issue-644	108	159	pair	pair	NOUN
issue-644	108	160	determination	determination	NOUN
issue-644	108	161	coefficient	coefficient	NOUN
issue-644	108	162	r2	r2	PROPN
issue-644	108	163	1	1	NUM
issue-644	108	164	.	.	PUNCT
issue-644	108	165	unified	unify	VERB
issue-644	108	166	social	social	ADJ
issue-644	108	167	tax	tax	NOUN
issue-644	108	168	rate	rate	NOUN
issue-644	108	169	0,506	0,506	NUM
issue-644	108	170	0,256	0,256	NUM
issue-644	108	171	2	2	NUM
issue-644	108	172	.	.	PUNCT
issue-644	108	173	corporate	corporate	ADJ
issue-644	108	174	profit	profit	NOUN
issue-644	108	175	tax	tax	NOUN
issue-644	108	176	rate	rate	NOUN
issue-644	108	177	0,917	0,917	NUM
issue-644	108	178	0,841	0,841	NUM
issue-644	108	179	3	3	NUM
issue-644	108	180	.	.	PUNCT
issue-644	109	1	personal	personal	ADJ
issue-644	109	2	income	income	NOUN
issue-644	109	3	tax	tax	NOUN
issue-644	109	4	rate	rate	NOUN
issue-644	109	5	-0,769	-0,769	NOUN
issue-644	109	6	0,591	0,591	NUM
issue-644	109	7	4	4	NUM
issue-644	109	8	.	.	PUNCT
issue-644	109	9	volume	volume	NOUN
issue-644	109	10	of	of	ADP
issue-644	109	11	tax	tax	NOUN
issue-644	109	12	revenues	revenue	NOUN
issue-644	109	13	-0,901	-0,901	NOUN
issue-644	109	14	0,812	0,812	NUM
issue-644	109	15	5	5	NUM
issue-644	109	16	.	.	PUNCT
issue-644	109	17	consolidated	consolidated	ADJ
issue-644	109	18	budget	budget	NOUN
issue-644	109	19	revenues	revenue	NOUN
issue-644	110	1	-0,903	-0,903	NOUN
issue-644	111	1	0,815	0,815	NUM
issue-644	111	2	6	6	NUM
issue-644	111	3	.	.	X
issue-644	111	4	gdp	gdp	NOUN
issue-644	111	5	at	at	ADP
issue-644	111	6	actual	actual	ADJ
issue-644	111	7	prices	price	NOUN
issue-644	111	8	-0,890	-0,890	VERB
issue-644	111	9	0,792	0,792	NUM
issue-644	111	10	source	source	NOUN
issue-644	111	11	:	:	PUNCT
issue-644	111	12	calculated	calculate	VERB
issue-644	111	13	by	by	ADP
issue-644	111	14	the	the	DET
issue-644	111	15	author	author	NOUN
issue-644	111	16	according	accord	VERB
issue-644	111	17	to	to	ADP
issue-644	111	18	data	datum	NOUN
issue-644	111	19	(	(	PUNCT
issue-644	111	20	pricewaterhousecoopers	pricewaterhousecooper	NOUN
issue-644	111	21	,	,	PUNCT
issue-644	111	22	world	world	PROPN
issue-644	111	23	bank	bank	PROPN
issue-644	111	24	group	group	NOUN
issue-644	111	25	,	,	PUNCT
issue-644	111	26	cost.ua	cost.ua	PROPN
issue-644	111	27	)	)	PUNCT
issue-644	111	28	baltic	baltic	ADJ
issue-644	111	29	journal	journal	NOUN
issue-644	111	30	of	of	ADP
issue-644	111	31	economic	economic	ADJ
issue-644	111	32	studies	study	NOUN
issue-644	111	33	130	130	NUM
issue-644	111	34	vol	vol	NOUN
issue-644	111	35	.	.	PUNCT
issue-644	112	1	5	5	NUM
issue-644	112	2	,	,	PUNCT
issue-644	112	3	no	no	INTJ
issue-644	112	4	.	.	NOUN
issue-644	112	5	2	2	NUM
issue-644	112	6	,	,	PUNCT
issue-644	112	7	2019	2019	NUM
issue-644	112	8	the	the	DET
issue-644	112	9	mentioned	mention	VERB
issue-644	112	10	positive	positive	ADJ
issue-644	112	11	dynamics	dynamic	NOUN
issue-644	112	12	was	be	AUX
issue-644	112	13	the	the	DET
issue-644	112	14	liberalization	liberalization	NOUN
issue-644	112	15	of	of	ADP
issue-644	112	16	taxation	taxation	NOUN
issue-644	112	17	–	–	PUNCT
issue-644	112	18	the	the	DET
issue-644	112	19	reduction	reduction	NOUN
issue-644	112	20	of	of	ADP
issue-644	112	21	the	the	DET
issue-644	112	22	corporate	corporate	ADJ
issue-644	112	23	income	income	NOUN
issue-644	112	24	tax	tax	NOUN
issue-644	112	25	rate	rate	NOUN
issue-644	112	26	from	from	ADP
issue-644	112	27	25	25	NUM
issue-644	112	28	%	%	NOUN
issue-644	112	29	in	in	ADP
issue-644	112	30	2005	2005	NUM
issue-644	112	31	to	to	ADP
issue-644	112	32	18	18	NUM
issue-644	112	33	%	%	NOUN
issue-644	112	34	in	in	ADP
issue-644	112	35	2016	2016	NUM
issue-644	112	36	,	,	PUNCT
issue-644	112	37	and	and	CCONJ
issue-644	112	38	the	the	DET
issue-644	112	39	unified	unified	ADJ
issue-644	112	40	social	social	ADJ
issue-644	112	41	tax	tax	NOUN
issue-644	112	42	rate	rate	NOUN
issue-644	112	43	for	for	ADP
issue-644	112	44	the	the	DET
issue-644	112	45	mandatory	mandatory	ADJ
issue-644	112	46	state	state	NOUN
issue-644	112	47	social	social	ADJ
issue-644	112	48	insurance	insurance	NOUN
issue-644	112	49	–	–	PUNCT
issue-644	112	50	from	from	ADP
issue-644	112	51	32	32	NUM
issue-644	112	52	to	to	PART
issue-644	112	53	22	22	NUM
issue-644	112	54	%	%	NOUN
issue-644	112	55	respectively	respectively	ADV
issue-644	112	56	.	.	PUNCT
issue-644	113	1	this	this	PRON
issue-644	113	2	reduced	reduce	VERB
issue-644	113	3	the	the	DET
issue-644	113	4	total	total	ADJ
issue-644	113	5	tax	tax	NOUN
issue-644	113	6	burden	burden	NOUN
issue-644	113	7	on	on	ADP
issue-644	113	8	business	business	NOUN
issue-644	113	9	by	by	ADP
issue-644	113	10	22.5	22.5	NUM
issue-644	113	11	%	%	NOUN
issue-644	113	12	from	from	ADP
issue-644	113	13	60.3	60.3	NUM
issue-644	113	14	%	%	NOUN
issue-644	113	15	in	in	ADP
issue-644	113	16	2005	2005	NUM
issue-644	113	17	to	to	ADP
issue-644	113	18	37.8	37.8	NUM
issue-644	113	19	%	%	NOUN
issue-644	113	20	in	in	ADP
issue-644	113	21	2016	2016	NUM
issue-644	113	22	at	at	ADP
issue-644	113	23	an	an	DET
issue-644	113	24	average	average	ADJ
issue-644	113	25	worldwide	worldwide	ADJ
issue-644	113	26	level	level	NOUN
issue-644	113	27	of	of	ADP
issue-644	113	28	40.5	40.5	NUM
issue-644	113	29	%	%	NOUN
issue-644	113	30	by	by	ADP
issue-644	113	31	the	the	DET
issue-644	113	32	end	end	NOUN
issue-644	113	33	of	of	ADP
issue-644	113	34	the	the	DET
issue-644	113	35	investigated	investigate	VERB
issue-644	113	36	period	period	NOUN
issue-644	113	37	.	.	PUNCT
issue-644	114	1	3	3	X
issue-644	114	2	.	.	X
issue-644	114	3	the	the	DET
issue-644	114	4	improvement	improvement	NOUN
issue-644	114	5	of	of	ADP
issue-644	114	6	tax	tax	NOUN
issue-644	114	7	administration	administration	NOUN
issue-644	114	8	quality	quality	NOUN
issue-644	114	9	played	play	VERB
issue-644	114	10	an	an	DET
issue-644	114	11	important	important	ADJ
issue-644	114	12	role	role	NOUN
issue-644	114	13	in	in	ADP
issue-644	114	14	improving	improve	VERB
issue-644	114	15	the	the	DET
issue-644	114	16	tax	tax	NOUN
issue-644	114	17	system	system	NOUN
issue-644	114	18	quality	quality	NOUN
issue-644	114	19	,	,	PUNCT
issue-644	114	20	which	which	PRON
issue-644	114	21	resulted	result	VERB
issue-644	114	22	in	in	ADP
issue-644	114	23	reduced	reduce	VERB
issue-644	114	24	time	time	NOUN
issue-644	114	25	for	for	ADP
issue-644	114	26	registration	registration	NOUN
issue-644	114	27	,	,	PUNCT
issue-644	114	28	filing	filing	NOUN
issue-644	114	29	and	and	CCONJ
issue-644	114	30	tax	tax	NOUN
issue-644	114	31	payment	payment	NOUN
issue-644	114	32	by	by	ADP
issue-644	114	33	6.7	6.7	NUM
issue-644	114	34	times	time	NOUN
issue-644	114	35	from	from	ADP
issue-644	114	36	2185	2185	NUM
issue-644	114	37	hours	hour	NOUN
issue-644	114	38	in	in	ADP
issue-644	114	39	2005	2005	NUM
issue-644	114	40	to	to	ADP
issue-644	114	41	328	328	NUM
issue-644	114	42	hours	hour	NOUN
issue-644	114	43	in	in	ADP
issue-644	114	44	2016	2016	NUM
issue-644	114	45	,	,	PUNCT
issue-644	114	46	with	with	ADP
issue-644	114	47	the	the	DET
issue-644	114	48	average	average	ADJ
issue-644	114	49	worldwide	worldwide	ADJ
issue-644	114	50	index	index	NOUN
issue-644	114	51	of	of	ADP
issue-644	114	52	240	240	NUM
issue-644	114	53	hours	hour	NOUN
issue-644	114	54	per	per	ADP
issue-644	114	55	year	year	NOUN
issue-644	114	56	;	;	PUNCT
issue-644	114	57	the	the	DET
issue-644	114	58	number	number	NOUN
issue-644	114	59	of	of	ADP
issue-644	114	60	tax	tax	NOUN
issue-644	114	61	payments	payment	NOUN
issue-644	114	62	has	have	AUX
issue-644	114	63	been	be	AUX
issue-644	114	64	reduced	reduce	VERB
issue-644	114	65	by	by	ADP
issue-644	114	66	19.6	19.6	NUM
issue-644	114	67	times	time	NOUN
issue-644	114	68	–	–	PUNCT
issue-644	114	69	from	from	ADP
issue-644	114	70	98	98	NUM
issue-644	114	71	in	in	ADP
issue-644	114	72	2005	2005	NUM
issue-644	114	73	to	to	ADP
issue-644	114	74	5	5	NUM
issue-644	114	75	(	(	PUNCT
issue-644	114	76	the	the	DET
issue-644	114	77	worldwide	worldwide	ADJ
issue-644	114	78	average	average	ADJ
issue-644	114	79	index	index	NOUN
issue-644	114	80	made	make	VERB
issue-644	114	81	24	24	NUM
issue-644	114	82	payments	payment	NOUN
issue-644	114	83	)	)	PUNCT
issue-644	114	84	in	in	ADP
issue-644	114	85	2016	2016	NUM
issue-644	114	86	.	.	PUNCT
issue-644	115	1	4	4	X
issue-644	115	2	.	.	X
issue-644	116	1	it	it	PRON
issue-644	116	2	is	be	AUX
issue-644	116	3	proved	prove	VERB
issue-644	116	4	that	that	SCONJ
issue-644	116	5	the	the	DET
issue-644	116	6	increase	increase	NOUN
issue-644	116	7	of	of	ADP
issue-644	116	8	the	the	DET
issue-644	116	9	ukrainian	ukrainian	ADJ
issue-644	116	10	tax	tax	NOUN
issue-644	116	11	system	system	NOUN
issue-644	116	12	rank	rank	NOUN
issue-644	116	13	in	in	ADP
issue-644	116	14	the	the	DET
issue-644	116	15	paying	pay	VERB
issue-644	116	16	taxes	taxis	NOUN
issue-644	116	17	ranking	rank	VERB
issue-644	116	18	during	during	ADP
issue-644	116	19	2005–2016	2005–2016	NUM
issue-644	116	20	was	be	AUX
issue-644	116	21	most	most	ADV
issue-644	116	22	affected	affect	VERB
issue-644	116	23	by	by	ADP
issue-644	116	24	the	the	DET
issue-644	116	25	reduction	reduction	NOUN
issue-644	116	26	of	of	ADP
issue-644	116	27	the	the	DET
issue-644	116	28	corporate	corporate	ADJ
issue-644	116	29	profit	profit	NOUN
issue-644	116	30	tax	tax	NOUN
issue-644	116	31	rate	rate	NOUN
issue-644	116	32	from	from	ADP
issue-644	116	33	25	25	NUM
issue-644	116	34	%	%	NOUN
issue-644	116	35	to	to	PART
issue-644	116	36	18	18	NUM
issue-644	116	37	%	%	NOUN
issue-644	116	38	(	(	PUNCT
issue-644	116	39	r2	r2	NOUN
issue-644	116	40	=	=	SYM
issue-644	116	41	84.1	84.1	NUM
issue-644	116	42	)	)	PUNCT
issue-644	116	43	,	,	PUNCT
issue-644	116	44	the	the	DET
issue-644	116	45	consolidated	consolidated	ADJ
issue-644	116	46	budget	budget	NOUN
issue-644	116	47	revenues	revenue	NOUN
issue-644	116	48	growth	growth	NOUN
issue-644	116	49	from	from	ADP
issue-644	116	50	131.3	131.3	NUM
issue-644	116	51	to	to	ADP
issue-644	116	52	782.7	782.7	NUM
issue-644	116	53	billion	billion	NUM
issue-644	116	54	uah	uah	NOUN
issue-644	116	55	(	(	PUNCT
issue-644	116	56	r2	r2	NOUN
issue-644	116	57	=	=	NOUN
issue-644	116	58	81.5	81.5	NUM
issue-644	116	59	)	)	PUNCT
issue-644	116	60	,	,	PUNCT
issue-644	116	61	and	and	CCONJ
issue-644	116	62	the	the	DET
issue-644	116	63	growth	growth	NOUN
issue-644	116	64	of	of	ADP
issue-644	116	65	the	the	DET
issue-644	116	66	tax	tax	NOUN
issue-644	116	67	revenues	revenue	NOUN
issue-644	116	68	from	from	ADP
issue-644	116	69	100.7	100.7	NUM
issue-644	116	70	to	to	ADP
issue-644	116	71	650.8	650.8	NUM
issue-644	116	72	billion	billion	NUM
issue-644	116	73	uah	uah	NOUN
issue-644	116	74	(	(	PUNCT
issue-644	116	75	r2	r2	PROPN
issue-644	116	76	=	=	SYM
issue-644	116	77	81.2	81.2	NUM
issue-644	116	78	)	)	PUNCT
issue-644	116	79	.	.	PUNCT
issue-644	117	1	5	5	X
issue-644	117	2	.	.	X
issue-644	118	1	it	it	PRON
issue-644	118	2	is	be	AUX
issue-644	118	3	necessary	necessary	ADJ
issue-644	118	4	to	to	PART
issue-644	118	5	evaluate	evaluate	VERB
issue-644	118	6	and	and	CCONJ
issue-644	118	7	to	to	PART
issue-644	118	8	develop	develop	VERB
issue-644	118	9	scenarios	scenario	NOUN
issue-644	118	10	for	for	ADP
issue-644	118	11	forecasting	forecast	VERB
issue-644	118	12	the	the	DET
issue-644	118	13	level	level	NOUN
issue-644	118	14	of	of	ADP
issue-644	118	15	the	the	DET
issue-644	118	16	overall	overall	ADJ
issue-644	118	17	tax	tax	NOUN
issue-644	118	18	burden	burden	NOUN
issue-644	118	19	on	on	ADP
issue-644	118	20	the	the	DET
issue-644	118	21	national	national	ADJ
issue-644	118	22	economy	economy	NOUN
issue-644	118	23	of	of	ADP
issue-644	118	24	ukraine	ukraine	NOUN
issue-644	118	25	that	that	PRON
issue-644	118	26	will	will	AUX
issue-644	118	27	be	be	AUX
issue-644	118	28	further	further	ADJ
issue-644	118	29	investigations	investigation	NOUN
issue-644	118	30	of	of	ADP
issue-644	118	31	the	the	DET
issue-644	118	32	author	author	NOUN
issue-644	118	33	in	in	ADP
issue-644	118	34	this	this	DET
issue-644	118	35	direction	direction	NOUN
issue-644	118	36	.	.	PUNCT
issue-644	119	1	references	reference	NOUN
issue-644	119	2	:	:	PUNCT
issue-644	119	3	baliamoune	baliamoune	NOUN
issue-644	119	4	-	-	PUNCT
issue-644	119	5	lutz	lutz	NOUN
issue-644	119	6	,	,	PUNCT
issue-644	119	7	m.	m.	NOUN
issue-644	119	8	,	,	PUNCT
issue-644	119	9	garello	garello	PROPN
issue-644	119	10	,	,	PUNCT
issue-644	119	11	p.	p.	NOUN
issue-644	119	12	(	(	PUNCT
issue-644	119	13	2013	2013	NUM
issue-644	119	14	)	)	PUNCT
issue-644	119	15	.	.	PUNCT
issue-644	120	1	tax	tax	NOUN
issue-644	120	2	structure	structure	NOUN
issue-644	120	3	and	and	CCONJ
issue-644	120	4	entrepreneurship	entrepreneurship	NOUN
issue-644	120	5	.	.	PUNCT
issue-644	121	1	small	small	ADJ
issue-644	121	2	business	business	NOUN
issue-644	121	3	economics	economic	NOUN
issue-644	121	4	,	,	PUNCT
issue-644	121	5	42(1	42(1	NOUN
issue-644	121	6	)	)	PUNCT
issue-644	121	7	,	,	PUNCT
issue-644	121	8	165–190	165–190	NUM
issue-644	121	9	.	.	PUNCT
issue-644	122	1	doi	doi	NOUN
issue-644	122	2	:	:	PUNCT
issue-644	122	3	https://doi.org/10.1007/s11187-013-9469-9	https://doi.org/10.1007/s11187-013-9469-9	NUM
issue-644	122	4	akgun	akgun	NOUN
issue-644	122	5	,	,	PUNCT
issue-644	122	6	o.	o.	NOUN
issue-644	122	7	,	,	PUNCT
issue-644	122	8	bartolini	bartolini	NOUN
issue-644	122	9	,	,	PUNCT
issue-644	122	10	  	  	SPACE
issue-644	122	11	d.	d.	PROPN
issue-644	122	12	,	,	PUNCT
issue-644	122	13	cournède	cournède	PROPN
issue-644	122	14	,	,	PUNCT
issue-644	122	15	  	  	SPACE
issue-644	122	16	b.	b.	PROPN
issue-644	122	17	(	(	PUNCT
issue-644	122	18	2017	2017	NUM
issue-644	122	19	)	)	PUNCT
issue-644	122	20	.	.	PUNCT
issue-644	123	1	the	the	DET
issue-644	123	2	capacity	capacity	NOUN
issue-644	123	3	of	of	ADP
issue-644	123	4	governments	government	NOUN
issue-644	123	5	to	to	PART
issue-644	123	6	raise	raise	VERB
issue-644	123	7	taxes	taxis	NOUN
issue-644	123	8	.	.	PUNCT
issue-644	124	1	oecd	oecd	PROPN
issue-644	124	2	economics	economics	PROPN
issue-644	124	3	department	department	PROPN
issue-644	124	4	working	working	NOUN
issue-644	124	5	papers	paper	NOUN
issue-644	124	6	,	,	PUNCT
issue-644	124	7	no	no	INTJ
issue-644	124	8	.	.	NOUN
issue-644	124	9	1407	1407	NUM
issue-644	124	10	,	,	PUNCT
issue-644	124	11	oecd	oecd	PROPN
issue-644	124	12	publishing	publishing	NOUN
issue-644	124	13	,	,	PUNCT
issue-644	124	14	paris	paris	PROPN
issue-644	124	15	.	.	PUNCT
issue-644	125	1	doi	doi	NOUN
issue-644	125	2	:	:	PUNCT
issue-644	125	3	https://doi.org/10.1787/6bee2df9-en	https://doi.org/10.1787/6bee2df9-en	PROPN
issue-644	125	4	bartolini	bartolini	NOUN
issue-644	125	5	,	,	PUNCT
issue-644	125	6	 	 	SPACE
issue-644	125	7	d.	d.	PROPN
issue-644	125	8	(	(	PUNCT
issue-644	125	9	2018	2018	NUM
issue-644	125	10	)	)	PUNCT
issue-644	125	11	.	.	PUNCT
issue-644	126	1	firms	firm	NOUN
issue-644	126	2	at	at	ADP
issue-644	126	3	the	the	DET
issue-644	126	4	productivity	productivity	NOUN
issue-644	126	5	frontier	frontier	NOUN
issue-644	126	6	enjoy	enjoy	VERB
issue-644	126	7	lower	low	ADJ
issue-644	126	8	effective	effective	ADJ
issue-644	126	9	taxation	taxation	NOUN
issue-644	126	10	.	.	PUNCT
issue-644	127	1	oecd	oecd	PROPN
issue-644	127	2	economics	economics	PROPN
issue-644	127	3	department	department	PROPN
issue-644	127	4	working	working	NOUN
issue-644	127	5	papers	paper	NOUN
issue-644	127	6	,	,	PUNCT
issue-644	127	7	no	no	INTJ
issue-644	127	8	.	.	NOUN
issue-644	127	9	1475	1475	NUM
issue-644	127	10	,	,	PUNCT
issue-644	127	11	oecd	oecd	PROPN
issue-644	127	12	publishing	publishing	PROPN
issue-644	127	13	,	,	PUNCT
issue-644	127	14	paris	paris	PROPN
issue-644	127	15	.	.	PUNCT
issue-644	128	1	doi	doi	NOUN
issue-644	128	2	:	:	PUNCT
issue-644	128	3	http://dx.doi.org/10.1787/b102e5fc-en	http://dx.doi.org/10.1787/b102e5fc-en	NOUN
issue-644	128	4	mitra	mitra	PROPN
issue-644	128	5	,	,	PUNCT
issue-644	128	6	s.	s.	PROPN
issue-644	128	7	(	(	PUNCT
issue-644	128	8	2017	2017	NUM
issue-644	128	9	)	)	PUNCT
issue-644	128	10	.	.	PUNCT
issue-644	129	1	to	to	PART
issue-644	129	2	tax	tax	VERB
issue-644	129	3	or	or	CCONJ
issue-644	129	4	not	not	PART
issue-644	129	5	to	to	PART
issue-644	129	6	tax	tax	VERB
issue-644	129	7	?	?	PUNCT
issue-644	130	1	when	when	SCONJ
issue-644	130	2	does	do	AUX
issue-644	130	3	it	it	PRON
issue-644	130	4	matter	matter	VERB
issue-644	130	5	for	for	ADP
issue-644	130	6	informality	informality	NOUN
issue-644	130	7	?	?	PUNCT
issue-644	131	1	economic	economic	ADJ
issue-644	131	2	modelling	modelling	NOUN
issue-644	131	3	,	,	PUNCT
issue-644	131	4	64	64	NUM
issue-644	131	5	,	,	PUNCT
issue-644	131	6	117–127	117–127	NUM
issue-644	131	7	.	.	PUNCT
issue-644	132	1	doi	doi	NOUN
issue-644	132	2	:	:	PUNCT
issue-644	132	3	https://doi.org/10.1016/j.econmod.2017.02.024	https://doi.org/10.1016/j.econmod.2017.02.024	NOUN
issue-644	132	4	long	long	ADJ
issue-644	132	5	,	,	PUNCT
issue-644	132	6	x.	x.	NOUN
issue-644	132	7	,	,	PUNCT
issue-644	132	8	pelloni	pelloni	ADJ
issue-644	132	9	,	,	PUNCT
issue-644	132	10	a.	a.	NOUN
issue-644	132	11	(	(	PUNCT
issue-644	132	12	2017	2017	NUM
issue-644	132	13	)	)	PUNCT
issue-644	132	14	.	.	PUNCT
issue-644	133	1	factor	factor	NOUN
issue-644	133	2	income	income	NOUN
issue-644	133	3	taxation	taxation	NOUN
issue-644	133	4	in	in	ADP
issue-644	133	5	a	a	DET
issue-644	133	6	horizontal	horizontal	ADJ
issue-644	133	7	innovation	innovation	NOUN
issue-644	133	8	model	model	NOUN
issue-644	133	9	.	.	PUNCT
issue-644	134	1	journal	journal	PROPN
issue-644	134	2	of	of	ADP
issue-644	134	3	public	public	ADJ
issue-644	134	4	economics	economic	NOUN
issue-644	134	5	,	,	PUNCT
issue-644	134	6	154	154	NUM
issue-644	134	7	,	,	PUNCT
issue-644	134	8	137–159	137–159	NUM
issue-644	134	9	.	.	PUNCT
issue-644	135	1	doi	doi	NOUN
issue-644	135	2	:	:	PUNCT
issue-644	135	3	https://doi.org/10.1016/j.jpubeco.2017.06.008	https://doi.org/10.1016/j.jpubeco.2017.06.008	NOUN
issue-644	135	4	schandlbauer	schandlbauer	NOUN
issue-644	135	5	,	,	PUNCT
issue-644	135	6	a.	a.	NOUN
issue-644	135	7	(	(	PUNCT
issue-644	135	8	2017	2017	NUM
issue-644	135	9	)	)	PUNCT
issue-644	135	10	.	.	PUNCT
issue-644	136	1	how	how	SCONJ
issue-644	136	2	do	do	AUX
issue-644	136	3	financial	financial	ADJ
issue-644	136	4	institutions	institution	NOUN
issue-644	136	5	react	react	VERB
issue-644	136	6	to	to	ADP
issue-644	136	7	a	a	DET
issue-644	136	8	tax	tax	NOUN
issue-644	136	9	increase	increase	NOUN
issue-644	136	10	?	?	PUNCT
issue-644	137	1	journal	journal	NOUN
issue-644	137	2	of	of	ADP
issue-644	137	3	financial	financial	ADJ
issue-644	137	4	intermediation	intermediation	NOUN
issue-644	137	5	,	,	PUNCT
issue-644	137	6	30	30	NUM
issue-644	137	7	,	,	PUNCT
issue-644	137	8	86–106	86–106	NUM
issue-644	137	9	.	.	PUNCT
issue-644	138	1	doi	doi	NOUN
issue-644	138	2	:	:	PUNCT
issue-644	138	3	https://doi.org/10.1016/j.jfi.2016.08.002	https://doi.org/10.1016/j.jfi.2016.08.002	NOUN
issue-644	138	4	bradley	bradley	PROPN
issue-644	138	5	,	,	PUNCT
issue-644	138	6	d.	d.	PROPN
issue-644	138	7	,	,	PUNCT
issue-644	138	8	mao	mao	PROPN
issue-644	138	9	,	,	PUNCT
issue-644	138	10	c.	c.	PROPN
issue-644	138	11	x.	x.	PROPN
issue-644	138	12	,	,	PUNCT
issue-644	138	13	zhang	zhang	PROPN
issue-644	138	14	,	,	PUNCT
issue-644	138	15	c.	c.	PROPN
issue-644	138	16	(	(	PUNCT
issue-644	138	17	2018	2018	NUM
issue-644	138	18	)	)	PUNCT
issue-644	138	19	.	.	PUNCT
issue-644	139	1	do	do	AUX
issue-644	139	2	corporate	corporate	ADJ
issue-644	139	3	taxes	taxis	NOUN
issue-644	139	4	affect	affect	VERB
issue-644	139	5	workplace	workplace	NOUN
issue-644	139	6	safety	safety	NOUN
issue-644	139	7	?	?	PUNCT
issue-644	140	1	ssrn	ssrn	PROPN
issue-644	140	2	electronic	electronic	ADJ
issue-644	140	3	journal	journal	NOUN
issue-644	140	4	.	.	PUNCT
issue-644	141	1	doi	doi	NOUN
issue-644	141	2	:	:	PUNCT
issue-644	141	3	http://dx.doi.org/10.2139/ssrn.3223949	http://dx.doi.org/10.2139/ssrn.3223949	X
issue-644	141	4	.	.	PUNCT
issue-644	141	5	retrieved	retrieve	VERB
issue-644	141	6	from	from	ADP
issue-644	141	7	:	:	PUNCT
issue-644	141	8	https://papers.ssrn.com/sol3/papers	https://papers.ssrn.com/sol3/paper	NOUN
issue-644	141	9	.	.	PUNCT
issue-644	142	1	cfm?abstract_id=3223949	cfm?abstract_id=3223949	PROPN
issue-644	142	2	ruiz	ruiz	PROPN
issue-644	142	3	,	,	PUNCT
issue-644	142	4	f.	f.	PROPN
issue-644	142	5	,	,	PUNCT
issue-644	142	6	cabello	cabello	PROPN
issue-644	142	7	,	,	PUNCT
issue-644	142	8	j.	j.	PROPN
issue-644	142	9	m.	m.	PROPN
issue-644	142	10	,	,	PUNCT
issue-644	142	11	pérez	pérez	NOUN
issue-644	142	12	-	-	PUNCT
issue-644	142	13	gladish	gladish	NOUN
issue-644	142	14	,	,	PUNCT
issue-644	142	15	b.	b.	PROPN
issue-644	142	16	(	(	PUNCT
issue-644	142	17	2018	2018	NUM
issue-644	142	18	)	)	PUNCT
issue-644	142	19	.	.	PUNCT
issue-644	143	1	building	build	VERB
issue-644	143	2	ease	ease	NOUN
issue-644	143	3	-	-	PUNCT
issue-644	143	4	of	of	ADP
issue-644	143	5	-	-	PUNCT
issue-644	143	6	doing	do	VERB
issue-644	143	7	-	-	PUNCT
issue-644	143	8	business	business	NOUN
issue-644	143	9	synthetic	synthetic	ADJ
issue-644	143	10	indicators	indicator	NOUN
issue-644	143	11	using	use	VERB
issue-644	143	12	a	a	DET
issue-644	143	13	double	double	ADJ
issue-644	143	14	reference	reference	NOUN
issue-644	143	15	point	point	NOUN
issue-644	143	16	approach	approach	NOUN
issue-644	143	17	.	.	PUNCT
issue-644	144	1	technological	technological	ADJ
issue-644	144	2	forecasting	forecasting	NOUN
issue-644	144	3	and	and	CCONJ
issue-644	144	4	social	social	ADJ
issue-644	144	5	change	change	NOUN
issue-644	144	6	,	,	PUNCT
issue-644	144	7	131	131	NUM
issue-644	144	8	,	,	PUNCT
issue-644	144	9	130–140	130–140	NUM
issue-644	144	10	.	.	PUNCT
issue-644	145	1	doi	doi	NOUN
issue-644	145	2	:	:	PUNCT
issue-644	145	3	https://doi.org/10.1016/j.techfore.2017.06.005	https://doi.org/10.1016/j.techfore.2017.06.005	NUM
issue-644	145	4	langenmayr	langenmayr	NOUN
issue-644	145	5	,	,	PUNCT
issue-644	145	6	  	  	SPACE
issue-644	145	7	d.	d.	PROPN
issue-644	145	8	,	,	PUNCT
issue-644	145	9	lester	lester	PROPN
issue-644	145	10	,	,	PUNCT
issue-644	145	11	  	  	SPACE
issue-644	145	12	r.	r.	PROPN
issue-644	145	13	(	(	PUNCT
issue-644	145	14	2018	2018	NUM
issue-644	145	15	)	)	PUNCT
issue-644	145	16	.	.	PUNCT
issue-644	146	1	taxation	taxation	NOUN
issue-644	146	2	and	and	CCONJ
issue-644	146	3	corporate	corporate	ADJ
issue-644	146	4	risk	risk	NOUN
issue-644	146	5	-	-	PUNCT
issue-644	146	6	taking	taking	NOUN
issue-644	146	7	.	.	PUNCT
issue-644	147	1	the	the	DET
issue-644	147	2	accounting	accounting	NOUN
issue-644	147	3	review	review	NOUN
issue-644	147	4	,	,	PUNCT
issue-644	147	5	93(3	93(3	NUM
issue-644	147	6	)	)	PUNCT
issue-644	147	7	,	,	PUNCT
issue-644	147	8	237–266	237–266	NUM
issue-644	147	9	.	.	PUNCT
issue-644	148	1	doi	doi	NOUN
issue-644	148	2	:	:	PUNCT
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issue-644	148	4	ohrn	ohrn	PROPN
issue-644	148	5	,	,	PUNCT
issue-644	148	6	eric	eric	PROPN
issue-644	148	7	(	(	PUNCT
issue-644	148	8	2018	2018	NUM
issue-644	148	9	)	)	PUNCT
issue-644	148	10	.	.	PUNCT
issue-644	149	1	the	the	DET
issue-644	149	2	effect	effect	NOUN
issue-644	149	3	of	of	ADP
issue-644	149	4	corporate	corporate	ADJ
issue-644	149	5	taxation	taxation	NOUN
issue-644	149	6	on	on	ADP
issue-644	149	7	investment	investment	NOUN
issue-644	149	8	and	and	CCONJ
issue-644	149	9	financial	financial	ADJ
issue-644	149	10	policy	policy	NOUN
issue-644	149	11	:	:	PUNCT
issue-644	149	12	evidence	evidence	NOUN
issue-644	149	13	from	from	ADP
issue-644	149	14	the	the	DET
issue-644	149	15	dpad	dpad	NOUN
issue-644	149	16	.	.	PUNCT
issue-644	150	1	american	american	PROPN
issue-644	150	2	economic	economic	PROPN
issue-644	150	3	journal	journal	PROPN
issue-644	150	4	:	:	PUNCT
issue-644	150	5	economic	economic	ADJ
issue-644	150	6	policy	policy	NOUN
issue-644	150	7	,	,	PUNCT
issue-644	150	8	10(2	10(2	NUM
issue-644	150	9	)	)	PUNCT
issue-644	150	10	,	,	PUNCT
issue-644	150	11	272–301	272–301	NUM
issue-644	150	12	.	.	PUNCT
issue-644	151	1	doi	doi	NOUN
issue-644	151	2	:	:	PUNCT
issue-644	151	3	https://doi.org/10.1257/pol.20150378	https://doi.org/10.1257/pol.20150378	ADJ
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issue-644	151	5	,	,	PUNCT
issue-644	151	6	i.	i.	PROPN
issue-644	151	7	,	,	PUNCT
issue-644	151	8	mallick	mallick	PROPN
issue-644	151	9	,	,	PUNCT
issue-644	151	10	s.	s.	PROPN
issue-644	151	11	(	(	PUNCT
issue-644	151	12	2018	2018	NUM
issue-644	151	13	)	)	PUNCT
issue-644	151	14	.	.	PUNCT
issue-644	152	1	tfp	tfp	PROPN
issue-644	152	2	estimation	estimation	PROPN
issue-644	152	3	at	at	ADP
issue-644	152	4	firm	firm	ADJ
issue-644	152	5	level	level	NOUN
issue-644	152	6	:	:	PUNCT
issue-644	152	7	the	the	DET
issue-644	152	8	fiscal	fiscal	ADJ
issue-644	152	9	aspect	aspect	NOUN
issue-644	152	10	of	of	ADP
issue-644	152	11	productivity	productivity	NOUN
issue-644	152	12	convergence	convergence	NOUN
issue-644	152	13	in	in	ADP
issue-644	152	14	the	the	DET
issue-644	152	15	uk	uk	PROPN
issue-644	152	16	.	.	PUNCT
issue-644	153	1	economic	economic	ADJ
issue-644	153	2	modelling	modelling	NOUN
issue-644	153	3	,	,	PUNCT
issue-644	153	4	70	70	NUM
issue-644	153	5	,	,	PUNCT
issue-644	153	6	579–590	579–590	NUM
issue-644	153	7	.	.	PUNCT
issue-644	154	1	doi	doi	NOUN
issue-644	154	2	:	:	PUNCT
issue-644	154	3	https://doi.org/10.1016/j.econmod.2017.11.021	https://doi.org/10.1016/j.econmod.2017.11.021	PROPN
issue-644	154	4	martynenko	martynenko	NOUN
issue-644	154	5	,	,	PUNCT
issue-644	154	6	v.	v.	PROPN
issue-644	154	7	(	(	PUNCT
issue-644	154	8	2018	2018	NUM
issue-644	154	9	)	)	PUNCT
issue-644	154	10	.	.	PUNCT
issue-644	155	1	on	on	ADP
issue-644	155	2	the	the	DET
issue-644	155	3	problem	problem	NOUN
issue-644	155	4	of	of	ADP
issue-644	155	5	tax	tax	NOUN
issue-644	155	6	system	system	NOUN
issue-644	155	7	optimization	optimization	NOUN
issue-644	155	8	in	in	ADP
issue-644	155	9	ukraine	ukraine	NOUN
issue-644	155	10	.	.	PUNCT
issue-644	156	1	scientific	scientific	ADJ
issue-644	156	2	bulletin	bulletin	NOUN
issue-644	156	3	of	of	ADP
issue-644	156	4	polissia	polissia	PROPN
issue-644	156	5	,	,	PUNCT
issue-644	156	6	2(2(14	2(2(14	NUM
issue-644	156	7	)	)	PUNCT
issue-644	156	8	)	)	PUNCT
issue-644	156	9	,	,	PUNCT
issue-644	157	1	129–134	129–134	NUM
issue-644	157	2	.	.	PUNCT
issue-644	157	3	doi	doi	NOUN
issue-644	157	4	:	:	PUNCT
issue-644	157	5	https://doi.org/10.25140/2410-9576-2018-2-2(14)-129-134	https://doi.org/10.25140/2410-9576-2018-2-2(14)-129-134	PROPN
issue-644	157	6	martynenko	martynenko	NOUN
issue-644	157	7	,	,	PUNCT
issue-644	157	8	v.	v.	PROPN
issue-644	157	9	(	(	PUNCT
issue-644	157	10	2015	2015	NUM
issue-644	157	11	)	)	PUNCT
issue-644	157	12	.	.	PUNCT
issue-644	158	1	teoretychni	teoretychni	PROPN
issue-644	158	2	pidstavy	pidstavy	PROPN
issue-644	158	3	rozrobky	rozrobky	PROPN
issue-644	158	4	problemy	problemy	PROPN
issue-644	158	5	podatkovoi	podatkovoi	PROPN
issue-644	158	6	bezpeky	bezpeky	PROPN
issue-644	158	7	derzhavy	derzhavy	PROPN
issue-644	159	1	[	[	X
issue-644	159	2	the	the	DET
issue-644	159	3	theoretical	theoretical	ADJ
issue-644	159	4	basis	basis	NOUN
issue-644	159	5	for	for	ADP
issue-644	159	6	the	the	DET
issue-644	159	7	development	development	NOUN
issue-644	159	8	of	of	ADP
issue-644	159	9	the	the	DET
issue-644	159	10	problem	problem	NOUN
issue-644	159	11	of	of	ADP
issue-644	159	12	state	state	NOUN
issue-644	159	13	tax	tax	NOUN
issue-644	159	14	security	security	NOUN
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issue-644	159	16	.	.	PUNCT
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issue-644	160	2	of	of	ADP
issue-644	160	3	the	the	DET
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issue-644	160	5	-	-	PUNCT
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issue-644	160	8	ta	ta	ADP
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issue-644	160	12	:	:	PUNCT
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issue-644	160	15	-	-	PUNCT
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issue-644	160	17	konferentsiia	konferentsiia	NOUN
issue-644	160	18	(	(	PUNCT
issue-644	160	19	ukraine	ukraine	NOUN
issue-644	160	20	,	,	PUNCT
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issue-644	160	22	,	,	PUNCT
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issue-644	160	24	22	22	NUM
issue-644	160	25	,	,	PUNCT
issue-644	160	26	2015	2015	NUM
issue-644	160	27	)	)	PUNCT
issue-644	160	28	,	,	PUNCT
issue-644	160	29	irpin	irpin	PROPN
issue-644	160	30	:	:	PUNCT
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issue-644	160	33	dps	dps	NOUN
issue-644	160	34	ukrainy	ukrainy	NOUN
issue-644	160	35	,	,	PUNCT
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issue-644	160	37	.	.	PUNCT
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issue-644	161	2	.	.	PUNCT
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issue-644	162	2	,	,	PUNCT
issue-644	162	3	s.	s.	PROPN
issue-644	162	4	,	,	PUNCT
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issue-644	162	6	,	,	PUNCT
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issue-644	162	8	,	,	PUNCT
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issue-644	162	10	,	,	PUNCT
issue-644	162	11	c.	c.	PROPN
issue-644	162	12	,	,	PUNCT
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issue-644	162	14	,	,	PUNCT
issue-644	162	15	r.	r.	PROPN
issue-644	162	16	,	,	PUNCT
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issue-644	162	18	,	,	PUNCT
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issue-644	162	22	)	)	PUNCT
issue-644	162	23	.	.	PUNCT
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issue-644	163	2	effect	effect	NOUN
issue-644	163	3	of	of	ADP
issue-644	163	4	corporate	corporate	ADJ
issue-644	163	5	taxes	taxis	NOUN
issue-644	163	6	on	on	ADP
issue-644	163	7	investment	investment	NOUN
issue-644	163	8	and	and	CCONJ
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issue-644	163	10	.	.	PUNCT
issue-644	164	1	american	american	ADJ
issue-644	164	2	economic	economic	PROPN
issue-644	164	3	journal	journal	PROPN
issue-644	164	4	:	:	PUNCT
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issue-644	164	6	,	,	PUNCT
issue-644	164	7	2(3	2(3	NUM
issue-644	164	8	)	)	PUNCT
issue-644	164	9	,	,	PUNCT
issue-644	164	10	31–64	31–64	NUM
issue-644	164	11	.	.	PUNCT
issue-644	165	1	doi	doi	NOUN
issue-644	165	2	:	:	PUNCT
issue-644	165	3	https://doi.org/10.1257/	https://doi.org/10.1257/	PROPN
issue-644	165	4	mac.2.3.31	mac.2.3.31	X
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issue-644	165	6	taxes	taxis	NOUN
issue-644	165	7	methodology	methodology	NOUN
issue-644	165	8	.	.	PUNCT
issue-644	166	1	retrieved	retrieve	VERB
issue-644	166	2	from	from	ADP
issue-644	166	3	:	:	PUNCT
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issue-644	166	5	paying	pay	VERB
issue-644	166	6	taxes	taxis	NOUN
issue-644	166	7	methodology	methodology	NOUN
issue-644	166	8	(	(	PUNCT
issue-644	166	9	n.d	n.d	PROPN
issue-644	166	10	.	.	PROPN
issue-644	166	11	)	)	PUNCT
issue-644	166	12	.	.	PUNCT
issue-644	167	1	retrieved	retrieve	VERB
issue-644	167	2	from	from	ADP
issue-644	167	3	:	:	PUNCT
issue-644	167	4	http://www.doingbusiness.org/en/methodology/paying-taxes	http://www.doingbusiness.org/en/methodology/paying-taxe	NOUN
issue-644	167	5	paying	pay	VERB
issue-644	167	6	taxes	taxis	NOUN
issue-644	167	7	(	(	PUNCT
issue-644	167	8	n.d	n.d	PROPN
issue-644	167	9	.	.	PROPN
issue-644	167	10	)	)	PUNCT
issue-644	167	11	.	.	PUNCT
issue-644	168	1	retrieved	retrieve	VERB
issue-644	168	2	from	from	ADP
issue-644	168	3	:	:	PUNCT
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issue-644	168	5	global	global	ADJ
issue-644	168	6	tax	tax	NOUN
issue-644	168	7	(	(	PUNCT
issue-644	168	8	n.d	n.d	PROPN
issue-644	168	9	.	.	PROPN
issue-644	168	10	)	)	PUNCT
issue-644	168	11	.	.	PUNCT
issue-644	169	1	retrieved	retrieve	VERB
issue-644	169	2	from	from	ADP
issue-644	169	3	:	:	PUNCT
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issue-644	169	5	doing	do	VERB
issue-644	169	6	business	business	NOUN
issue-644	169	7	2018	2018	NUM
issue-644	169	8	reforming	reform	VERB
issue-644	169	9	to	to	PART
issue-644	169	10	create	create	VERB
issue-644	169	11	jobs	job	NOUN
issue-644	169	12	(	(	PUNCT
issue-644	169	13	2018	2018	NUM
issue-644	169	14	)	)	PUNCT
issue-644	169	15	.	.	PUNCT
issue-644	170	1	retrieved	retrieve	VERB
issue-644	170	2	from	from	ADP
issue-644	170	3	:	:	PUNCT
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issue-644	170	6	/	/	SYM
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issue-644	170	8	/	/	SYM
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issue-644	170	10	/	/	SYM
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issue-644	170	12	-	-	PUNCT
issue-644	170	13	reports	report	NOUN
issue-644	170	14	/	/	SYM
issue-644	170	15	english	english	ADJ
issue-644	170	16	/	/	SYM
issue-644	170	17	db2018	db2018	PROPN
issue-644	170	18	-	-	PUNCT
issue-644	170	19	full	full	ADJ
issue-644	170	20	-	-	PUNCT
issue-644	170	21	report.pdf	report.pdf	NOUN
issue-644	170	22	the	the	DET
issue-644	170	23	price	price	NOUN
issue-644	170	24	of	of	ADP
issue-644	170	25	the	the	DET
issue-644	170	26	state	state	NOUN
issue-644	170	27	(	(	PUNCT
issue-644	170	28	n.d	n.d	PROPN
issue-644	170	29	.	.	PROPN
issue-644	170	30	)	)	PUNCT
issue-644	170	31	.	.	PUNCT
issue-644	171	1	retrieved	retrieve	VERB
issue-644	171	2	from	from	ADP
issue-644	171	3	:	:	PUNCT
issue-644	171	4	http://cost.ua	http://cost.ua	PROPN
issue-644	171	5	yedynyi	yedynyi	PROPN
issue-644	171	6	sotsialnyi	sotsialnyi	PROPN
issue-644	171	7	vnesok	vnesok	PROPN
issue-644	172	1	[	[	X
issue-644	172	2	single	single	ADJ
issue-644	172	3	social	social	ADJ
issue-644	172	4	tax	tax	NOUN
issue-644	172	5	]	]	X
issue-644	172	6	(	(	PUNCT
issue-644	172	7	n.d	n.d	PROPN
issue-644	172	8	.	.	PROPN
issue-644	172	9	)	)	PUNCT
issue-644	172	10	.	.	PUNCT
issue-644	173	1	retrieved	retrieve	VERB
issue-644	173	2	from	from	ADP
issue-644	173	3	:	:	PUNCT
issue-644	173	4	https://index.minfin.com.ua/ua/labour/	https://index.minfin.com.ua/ua/labour/	VERB
issue-644	173	5	social	social	ADJ
issue-644	173	6	(	(	PUNCT
issue-644	173	7	in	in	ADP
issue-644	173	8	ukrainian	ukrainian	ADJ
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