id sid tid token lemma pos issue-650 1 1 baltic baltic PROPN issue-650 1 2 journal journal PROPN issue-650 1 3 of of ADP issue-650 1 4 economic economic ADJ issue-650 1 5 studies study NOUN issue-650 1 6 171 171 NUM issue-650 1 7 vol vol NOUN issue-650 1 8 . . PROPN issue-650 2 1 5 5 NUM issue-650 2 2 , , PUNCT issue-650 2 3 no no INTJ issue-650 2 4 . . NOUN issue-650 2 5 2 2 NUM issue-650 2 6 , , PUNCT issue-650 2 7 2019 2019 NUM issue-650 2 8 corresponding correspond VERB issue-650 2 9 author author NOUN issue-650 2 10 : : PUNCT issue-650 2 11 1 1 NUM issue-650 2 12 vinnytsia vinnytsia ADJ issue-650 2 13 national national PROPN issue-650 2 14 agrarian agrarian PROPN issue-650 2 15 university university PROPN issue-650 2 16 , , PUNCT issue-650 2 17 ukraine ukraine NOUN issue-650 2 18 . . PUNCT issue-650 3 1 e e X issue-650 3 2 - - NOUN issue-650 3 3 mail mail NOUN issue-650 3 4 : : PUNCT issue-650 3 5 plahtiy@vsau.vin.ua plahtiy@vsau.vin.ua ADJ issue-650 3 6 orcid orcid NOUN issue-650 3 7 : : PUNCT issue-650 3 8 http://orcid.org/0000-0002-5379-1577 http://orcid.org/0000-0002-5379-1577 PROPN issue-650 3 9 2 2 NUM issue-650 3 10 vinnytsia vinnytsia ADJ issue-650 3 11 national national PROPN issue-650 3 12 agrarian agrarian PROPN issue-650 3 13 university university PROPN issue-650 3 14 , , PUNCT issue-650 3 15 ukraine ukraine NOUN issue-650 3 16 . . PUNCT issue-650 4 1 e e X issue-650 4 2 - - NOUN issue-650 4 3 mail mail NOUN issue-650 4 4 : : PUNCT issue-650 4 5 fedorishina@i.ua fedorishina@i.ua PROPN issue-650 4 6 orcid orcid NOUN issue-650 4 7 : : PUNCT issue-650 4 8 https://orcid.org/0000-0003-1577-6699 https://orcid.org/0000-0003-1577-6699 NOUN issue-650 4 9 3 3 NUM issue-650 4 10 vinnytsia vinnytsia PROPN issue-650 4 11 national national PROPN issue-650 4 12 agrarian agrarian PROPN issue-650 4 13 university university PROPN issue-650 4 14 , , PUNCT issue-650 4 15 ukraine ukraine NOUN issue-650 4 16 . . PUNCT issue-650 5 1 e e X issue-650 5 2 - - NOUN issue-650 5 3 mail mail NOUN issue-650 5 4 : : PUNCT issue-650 5 5 tomchuk_of@vsau.vin.ua tomchuk_of@vsau.vin.ua PROPN issue-650 5 6 orcid orcid NOUN issue-650 5 7 : : PUNCT issue-650 5 8 https://orcid.org/0000-0003-0974-8018 https://orcid.org/0000-0003-0974-8018 PROPN issue-650 5 9 doi doi NOUN issue-650 5 10 : : PUNCT issue-650 5 11 https://doi.org/10.30525/2256-0742/2019-5-2-171-175 https://doi.org/10.30525/2256-0742/2019-5-2-171-175 PROPN issue-650 5 12 socio socio NOUN issue-650 5 13 - - PUNCT issue-650 5 14 economic economic ADJ issue-650 5 15 component component NOUN issue-650 5 16 of of ADP issue-650 5 17 preferential preferential ADJ issue-650 5 18 taxation taxation NOUN issue-650 5 19 of of ADP issue-650 5 20 individual individual ADJ issue-650 5 21 income income NOUN issue-650 5 22 tetiana tetiana PROPN issue-650 5 23 plakhtii1 plakhtii1 PROPN issue-650 5 24 , , PUNCT issue-650 5 25 lidiia lidiia VERB issue-650 5 26 fedoryshyna2 fedoryshyna2 PROPN issue-650 5 27 , , PUNCT issue-650 5 28 olena olena PROPN issue-650 5 29 tomchuk3 tomchuk3 PROPN issue-650 5 30 abstract abstract PROPN issue-650 5 31 . . PUNCT issue-650 6 1 the the DET issue-650 6 2 purpose purpose NOUN issue-650 6 3 of of ADP issue-650 6 4 the the DET issue-650 6 5 article article NOUN issue-650 6 6 is be AUX issue-650 6 7 to to PART issue-650 6 8 study study VERB issue-650 6 9 the the DET issue-650 6 10 socio socio NOUN issue-650 6 11 - - PUNCT issue-650 6 12 economic economic ADJ issue-650 6 13 component component NOUN issue-650 6 14 of of ADP issue-650 6 15 the the DET issue-650 6 16 preferential preferential ADJ issue-650 6 17 taxation taxation NOUN issue-650 6 18 of of ADP issue-650 6 19 individuals individual NOUN issue-650 6 20 . . PUNCT issue-650 7 1 it it PRON issue-650 7 2 is be AUX issue-650 7 3 shown show VERB issue-650 7 4 that that SCONJ issue-650 7 5 the the DET issue-650 7 6 tax tax NOUN issue-650 7 7 social social ADJ issue-650 7 8 benefit benefit NOUN issue-650 7 9 is be AUX issue-650 7 10 the the DET issue-650 7 11 ability ability NOUN issue-650 7 12 of of ADP issue-650 7 13 the the DET issue-650 7 14 taxpayer taxpayer NOUN issue-650 7 15 to to PART issue-650 7 16 reduce reduce VERB issue-650 7 17 the the DET issue-650 7 18 calculated calculated ADJ issue-650 7 19 total total ADJ issue-650 7 20 monthly monthly ADJ issue-650 7 21 taxable taxable ADJ issue-650 7 22 income income NOUN issue-650 7 23 in in ADP issue-650 7 24 the the DET issue-650 7 25 form form NOUN issue-650 7 26 of of ADP issue-650 7 27 wages wage NOUN issue-650 7 28 . . PUNCT issue-650 8 1 methodology methodology NOUN issue-650 8 2 . . PUNCT issue-650 9 1 the the DET issue-650 9 2 object object NOUN issue-650 9 3 of of ADP issue-650 9 4 taxation taxation NOUN issue-650 9 5 is be AUX issue-650 9 6 determined determine VERB issue-650 9 7 according accord VERB issue-650 9 8 to to ADP issue-650 9 9 the the DET issue-650 9 10 status status NOUN issue-650 9 11 of of ADP issue-650 9 12 the the DET issue-650 9 13 payer payer NOUN issue-650 9 14 . . PUNCT issue-650 10 1 so so ADV issue-650 10 2 , , PUNCT issue-650 10 3 for for ADP issue-650 10 4 a a DET issue-650 10 5 resident resident NOUN issue-650 10 6 – – PUNCT issue-650 10 7 is be AUX issue-650 10 8 : : PUNCT issue-650 10 9 the the DET issue-650 10 10 total total ADJ issue-650 10 11 monthly monthly ADJ issue-650 10 12 ( ( PUNCT issue-650 10 13 annual annual ADJ issue-650 10 14 ) ) PUNCT issue-650 10 15 taxable taxable ADJ issue-650 10 16 income income NOUN issue-650 10 17 ; ; PUNCT issue-650 10 18 income income NOUN issue-650 10 19 from from ADP issue-650 10 20 the the DET issue-650 10 21 source source NOUN issue-650 10 22 of of ADP issue-650 10 23 their their PRON issue-650 10 24 origin origin NOUN issue-650 10 25 , , PUNCT issue-650 10 26 which which PRON issue-650 10 27 are be AUX issue-650 10 28 finally finally ADV issue-650 10 29 taxed tax VERB issue-650 10 30 when when SCONJ issue-650 10 31 they they PRON issue-650 10 32 are be AUX issue-650 10 33 charged charge VERB issue-650 10 34 ( ( PUNCT issue-650 10 35 payment payment NOUN issue-650 10 36 , , PUNCT issue-650 10 37 provision provision NOUN issue-650 10 38 ) ) PUNCT issue-650 10 39 , , PUNCT issue-650 10 40 and and CCONJ issue-650 10 41 foreign foreign ADJ issue-650 10 42 incomes income NOUN issue-650 10 43 – – PUNCT issue-650 10 44 income income NOUN issue-650 10 45 ( ( PUNCT issue-650 10 46 profit profit NOUN issue-650 10 47 ) ) PUNCT issue-650 10 48 received receive VERB issue-650 10 49 from from ADP issue-650 10 50 sources source NOUN issue-650 10 51 outside outside ADV issue-650 10 52 . . PUNCT issue-650 11 1 the the DET issue-650 11 2 object object NOUN issue-650 11 3 of of ADP issue-650 11 4 taxation taxation NOUN issue-650 11 5 of of ADP issue-650 11 6 a a DET issue-650 11 7 non non ADJ issue-650 11 8 - - ADJ issue-650 11 9 resident resident ADJ issue-650 11 10 is be AUX issue-650 11 11 : : PUNCT issue-650 11 12 the the DET issue-650 11 13 total total ADJ issue-650 11 14 monthly monthly ADJ issue-650 11 15 ( ( PUNCT issue-650 11 16 annual annual ADJ issue-650 11 17 ) ) PUNCT issue-650 11 18 taxable taxable ADJ issue-650 11 19 income income NOUN issue-650 11 20 from from ADP issue-650 11 21 the the DET issue-650 11 22 source source NOUN issue-650 11 23 of of ADP issue-650 11 24 its its PRON issue-650 11 25 origin origin NOUN issue-650 11 26 and and CCONJ issue-650 11 27 income income NOUN issue-650 11 28 from from ADP issue-650 11 29 the the DET issue-650 11 30 source source NOUN issue-650 11 31 of of ADP issue-650 11 32 their their PRON issue-650 11 33 origin origin NOUN issue-650 11 34 in in ADP issue-650 11 35 ukraine ukraine NOUN issue-650 11 36 , , PUNCT issue-650 11 37 which which PRON issue-650 11 38 are be AUX issue-650 11 39 finally finally ADV issue-650 11 40 taxed tax VERB issue-650 11 41 during during ADP issue-650 11 42 their their PRON issue-650 11 43 calculation calculation NOUN issue-650 11 44 ( ( PUNCT issue-650 11 45 payment payment NOUN issue-650 11 46 , , PUNCT issue-650 11 47 provision provision NOUN issue-650 11 48 ) ) PUNCT issue-650 11 49 . . PUNCT issue-650 12 1 results result NOUN issue-650 12 2 . . PUNCT issue-650 13 1 the the DET issue-650 13 2 basis basis NOUN issue-650 13 3 of of ADP issue-650 13 4 taxation taxation NOUN issue-650 13 5 is be AUX issue-650 13 6 the the DET issue-650 13 7 total total ADJ issue-650 13 8 taxable taxable ADJ issue-650 13 9 income income NOUN issue-650 13 10 – – PUNCT issue-650 13 11 any any DET issue-650 13 12 taxable taxable ADJ issue-650 13 13 income income NOUN issue-650 13 14 accrued accrue VERB issue-650 13 15 ( ( PUNCT issue-650 13 16 paid pay VERB issue-650 13 17 , , PUNCT issue-650 13 18 provided provide VERB issue-650 13 19 ) ) PUNCT issue-650 13 20 in in ADP issue-650 13 21 favour favour NOUN issue-650 13 22 of of ADP issue-650 13 23 the the DET issue-650 13 24 taxpayer taxpayer NOUN issue-650 13 25 during during ADP issue-650 13 26 the the DET issue-650 13 27 reporting reporting NOUN issue-650 13 28 tax tax NOUN issue-650 13 29 period period NOUN issue-650 13 30 . . PUNCT issue-650 14 1 imagine imagine VERB issue-650 14 2 the the DET issue-650 14 3 structure structure NOUN issue-650 14 4 of of ADP issue-650 14 5 the the DET issue-650 14 6 aggregate aggregate ADJ issue-650 14 7 resources resource NOUN issue-650 14 8 of of ADP issue-650 14 9 households household NOUN issue-650 14 10 , , PUNCT issue-650 14 11 which which PRON issue-650 14 12 in in ADP issue-650 14 13 the the DET issue-650 14 14 overwhelming overwhelming ADJ issue-650 14 15 majority majority NOUN issue-650 14 16 are be AUX issue-650 14 17 subject subject ADJ issue-650 14 18 to to ADP issue-650 14 19 tax tax NOUN issue-650 14 20 . . PUNCT issue-650 15 1 individual individual ADJ issue-650 15 2 income income NOUN issue-650 15 3 tax tax NOUN issue-650 15 4 is be AUX issue-650 15 5 fiscally fiscally ADV issue-650 15 6 significant significant ADJ issue-650 15 7 for for ADP issue-650 15 8 budgets budget NOUN issue-650 15 9 of of ADP issue-650 15 10 all all DET issue-650 15 11 levels level NOUN issue-650 15 12 , , PUNCT issue-650 15 13 since since SCONJ issue-650 15 14 after after ADP issue-650 15 15 the the DET issue-650 15 16 distribution distribution NOUN issue-650 15 17 through through ADP issue-650 15 18 the the DET issue-650 15 19 budget budget NOUN issue-650 15 20 system system NOUN issue-650 15 21 the the DET issue-650 15 22 lion lion NOUN issue-650 15 23 ’s ’s PART issue-650 15 24 share share NOUN issue-650 15 25 remains remain VERB issue-650 15 26 at at ADP issue-650 15 27 the the DET issue-650 15 28 disposal disposal NOUN issue-650 15 29 of of ADP issue-650 15 30 local local ADJ issue-650 15 31 budgets budget NOUN issue-650 15 32 practical practical ADJ issue-650 15 33 implications implication NOUN issue-650 15 34 . . PUNCT issue-650 16 1 although although SCONJ issue-650 16 2 ukraine ukraine NOUN issue-650 16 3 is be AUX issue-650 16 4 a a DET issue-650 16 5 market market NOUN issue-650 16 6 economy economy NOUN issue-650 16 7 country country NOUN issue-650 16 8 , , PUNCT issue-650 16 9 in in ADP issue-650 16 10 our our PRON issue-650 16 11 opinion opinion NOUN issue-650 16 12 , , PUNCT issue-650 16 13 observance observance NOUN issue-650 16 14 of of ADP issue-650 16 15 these these DET issue-650 16 16 recommendations recommendation NOUN issue-650 16 17 will will AUX issue-650 16 18 have have VERB issue-650 16 19 only only ADV issue-650 16 20 a a DET issue-650 16 21 positive positive ADJ issue-650 16 22 effect effect NOUN issue-650 16 23 both both CCONJ issue-650 16 24 on on ADP issue-650 16 25 activating activate VERB issue-650 16 26 the the DET issue-650 16 27 regulatory regulatory ADJ issue-650 16 28 function function NOUN issue-650 16 29 of of ADP issue-650 16 30 the the DET issue-650 16 31 individual individual ADJ issue-650 16 32 income income NOUN issue-650 16 33 tax tax NOUN issue-650 16 34 and and CCONJ issue-650 16 35 on on ADP issue-650 16 36 the the DET issue-650 16 37 level level NOUN issue-650 16 38 of of ADP issue-650 16 39 income income NOUN issue-650 16 40 differentiation differentiation NOUN issue-650 16 41 of of ADP issue-650 16 42 the the DET issue-650 16 43 population population NOUN issue-650 16 44 as as ADP issue-650 16 45 a a DET issue-650 16 46 result result NOUN issue-650 16 47 . . PUNCT issue-650 17 1 value/ value/ NUM issue-650 17 2 originality originality NOUN issue-650 17 3 . . PUNCT issue-650 18 1 in in ADP issue-650 18 2 view view NOUN issue-650 18 3 of of ADP issue-650 18 4 a a DET issue-650 18 5 large large ADJ issue-650 18 6 number number NOUN issue-650 18 7 of of ADP issue-650 18 8 studies study NOUN issue-650 18 9 of of ADP issue-650 18 10 domestic domestic ADJ issue-650 18 11 scientists scientist NOUN issue-650 18 12 on on ADP issue-650 18 13 this this DET issue-650 18 14 issue issue NOUN issue-650 18 15 , , PUNCT issue-650 18 16 it it PRON issue-650 18 17 is be AUX issue-650 18 18 necessary necessary ADJ issue-650 18 19 to to PART issue-650 18 20 systematize systematize VERB issue-650 18 21 tax tax NOUN issue-650 18 22 deductions deduction NOUN issue-650 18 23 from from ADP issue-650 18 24 individual individual ADJ issue-650 18 25 income income NOUN issue-650 18 26 tax tax NOUN issue-650 18 27 in in ADP issue-650 18 28 accordance accordance NOUN issue-650 18 29 with with ADP issue-650 18 30 the the DET issue-650 18 31 concept concept NOUN issue-650 18 32 of of ADP issue-650 18 33 tax tax NOUN issue-650 18 34 expenditures expenditure NOUN issue-650 18 35 , , PUNCT issue-650 18 36 taking take VERB issue-650 18 37 into into ADP issue-650 18 38 account account NOUN issue-650 18 39 the the DET issue-650 18 40 specifics specific NOUN issue-650 18 41 of of ADP issue-650 18 42 tax tax NOUN issue-650 18 43 legislation legislation NOUN issue-650 18 44 . . PUNCT issue-650 19 1 the the DET issue-650 19 2 established establish VERB issue-650 19 3 indicators indicator NOUN issue-650 19 4 for for ADP issue-650 19 5 the the DET issue-650 19 6 tax tax NOUN issue-650 19 7 social social ADJ issue-650 19 8 benefit benefit NOUN issue-650 19 9 are be AUX issue-650 19 10 calculated calculate VERB issue-650 19 11 according accord VERB issue-650 19 12 to to ADP issue-650 19 13 the the DET issue-650 19 14 following following ADJ issue-650 19 15 algorithm algorithm NOUN issue-650 19 16 : : PUNCT issue-650 19 17 the the DET issue-650 19 18 maximum maximum ADJ issue-650 19 19 amount amount NOUN issue-650 19 20 for for ADP issue-650 19 21 the the DET issue-650 19 22 application application NOUN issue-650 19 23 of of ADP issue-650 19 24 the the DET issue-650 19 25 tax tax NOUN issue-650 19 26 social social ADJ issue-650 19 27 benefit benefit NOUN issue-650 19 28 : : PUNCT issue-650 19 29 the the DET issue-650 19 30 subsistence subsistence NOUN issue-650 19 31 minimum minimum NOUN issue-650 19 32 for for ADP issue-650 19 33 an an DET issue-650 19 34 able able ADJ issue-650 19 35 - - PUNCT issue-650 19 36 bodied bodied ADJ issue-650 19 37 person person NOUN issue-650 19 38 on on ADP issue-650 19 39 january january PROPN issue-650 19 40 1 1 NUM issue-650 19 41 of of ADP issue-650 19 42 the the DET issue-650 19 43 reporting reporting NOUN issue-650 19 44 tax tax NOUN issue-650 19 45 year year NOUN issue-650 19 46 , , PUNCT issue-650 19 47 multiplied multiply VERB issue-650 19 48 by by ADP issue-650 19 49 1.4 1.4 NUM issue-650 19 50 and and CCONJ issue-650 19 51 rounded round VERB issue-650 19 52 to to ADP issue-650 19 53 the the DET issue-650 19 54 nearest near ADJ issue-650 19 55 10 10 NUM issue-650 19 56 hryvnias hryvnia NOUN issue-650 19 57 . . PUNCT issue-650 20 1 the the DET issue-650 20 2 size size NOUN issue-650 20 3 of of ADP issue-650 20 4 the the DET issue-650 20 5 tax tax NOUN issue-650 20 6 social social ADJ issue-650 20 7 benefit benefit NOUN issue-650 20 8 is be AUX issue-650 20 9 equal equal ADJ issue-650 20 10 to to ADP issue-650 20 11 50 50 NUM issue-650 20 12 % % NOUN issue-650 20 13 of of ADP issue-650 20 14 the the DET issue-650 20 15 subsistence subsistence NOUN issue-650 20 16 minimum minimum NOUN issue-650 20 17 for for ADP issue-650 20 18 an an DET issue-650 20 19 able able ADJ issue-650 20 20 - - PUNCT issue-650 20 21 bodied bodied ADJ issue-650 20 22 person person NOUN issue-650 20 23 ( ( PUNCT issue-650 20 24 per per ADP issue-650 20 25 month month NOUN issue-650 20 26 ) ) PUNCT issue-650 20 27 , , PUNCT issue-650 20 28 established establish VERB issue-650 20 29 by by ADP issue-650 20 30 law law NOUN issue-650 20 31 on on ADP issue-650 20 32 january january PROPN issue-650 20 33 1 1 NUM issue-650 20 34 of of ADP issue-650 20 35 the the DET issue-650 20 36 reporting reporting NOUN issue-650 20 37 tax tax NOUN issue-650 20 38 year year NOUN issue-650 20 39 . . PUNCT issue-650 21 1 key key ADJ issue-650 21 2 words word NOUN issue-650 21 3 : : PUNCT issue-650 21 4 taxes taxis NOUN issue-650 21 5 , , PUNCT issue-650 21 6 income income NOUN issue-650 21 7 , , PUNCT issue-650 21 8 personal personal ADJ issue-650 21 9 income income NOUN issue-650 21 10 tax tax NOUN issue-650 21 11 , , PUNCT issue-650 21 12 tax tax NOUN issue-650 21 13 exemptions exemption NOUN issue-650 21 14 , , PUNCT issue-650 21 15 tax tax NOUN issue-650 21 16 social social ADJ issue-650 21 17 benefit benefit NOUN issue-650 21 18 , , PUNCT issue-650 21 19 tax tax NOUN issue-650 21 20 object object NOUN issue-650 21 21 , , PUNCT issue-650 21 22 budget budget NOUN issue-650 21 23 , , PUNCT issue-650 21 24 insurance insurance NOUN issue-650 21 25 premiums premium NOUN issue-650 21 26 . . PUNCT issue-650 22 1 jel jel PROPN issue-650 22 2 classification classification NOUN issue-650 22 3 : : PUNCT issue-650 22 4 g28 g28 NOUN issue-650 22 5 , , PUNCT issue-650 22 6 h24 h24 PROPN issue-650 22 7 , , PUNCT issue-650 22 8 j20 j20 PROPN issue-650 22 9 1 1 NUM issue-650 22 10 . . PUNCT issue-650 23 1 introduction introduction NOUN issue-650 23 2 modern modern ADJ issue-650 23 3 ukrainian ukrainian ADJ issue-650 23 4 society society NOUN issue-650 23 5 took take VERB issue-650 23 6 the the DET issue-650 23 7 vector vector NOUN issue-650 23 8 for for ADP issue-650 23 9 integration integration NOUN issue-650 23 10 into into ADP issue-650 23 11 the the DET issue-650 23 12 european european PROPN issue-650 23 13 union union PROPN issue-650 23 14 and and CCONJ issue-650 23 15 the the DET issue-650 23 16 implementation implementation NOUN issue-650 23 17 of of ADP issue-650 23 18 its its PRON issue-650 23 19 system system NOUN issue-650 23 20 . . PUNCT issue-650 24 1 at at ADP issue-650 24 2 the the DET issue-650 24 3 stage stage NOUN issue-650 24 4 of of ADP issue-650 24 5 its its PRON issue-650 24 6 formation formation NOUN issue-650 24 7 , , PUNCT issue-650 24 8 ukraine ukraine PROPN issue-650 24 9 has have VERB issue-650 24 10 a a DET issue-650 24 11 number number NOUN issue-650 24 12 of of ADP issue-650 24 13 social social ADJ issue-650 24 14 and and CCONJ issue-650 24 15 economic economic ADJ issue-650 24 16 problems problem NOUN issue-650 24 17 . . PUNCT issue-650 25 1 their their PRON issue-650 25 2 solution solution NOUN issue-650 25 3 will will AUX issue-650 25 4 increase increase VERB issue-650 25 5 growth growth NOUN issue-650 25 6 for for ADP issue-650 25 7 modern modern ADJ issue-650 25 8 ukrainian ukrainian ADJ issue-650 25 9 society society NOUN issue-650 25 10 , , PUNCT issue-650 25 11 which which PRON issue-650 25 12 has have AUX issue-650 25 13 taken take VERB issue-650 25 14 the the DET issue-650 25 15 vector vector NOUN issue-650 25 16 for for ADP issue-650 25 17 integration integration NOUN issue-650 25 18 into into ADP issue-650 25 19 the the DET issue-650 25 20 european european PROPN issue-650 25 21 union union PROPN issue-650 25 22 and and CCONJ issue-650 25 23 the the DET issue-650 25 24 implementation implementation NOUN issue-650 25 25 of of ADP issue-650 25 26 its its PRON issue-650 25 27 values value NOUN issue-650 25 28 system system NOUN issue-650 25 29 , , PUNCT issue-650 25 30 is be AUX issue-650 25 31 in in ADP issue-650 25 32 the the DET issue-650 25 33 process process NOUN issue-650 25 34 of of ADP issue-650 25 35 dialectical dialectical ADJ issue-650 25 36 development development NOUN issue-650 25 37 and and CCONJ issue-650 25 38 constant constant ADJ issue-650 25 39 change change NOUN issue-650 25 40 . . PUNCT issue-650 26 1 but but CCONJ issue-650 26 2 like like INTJ issue-650 26 3 every every DET issue-650 26 4 country country NOUN issue-650 26 5 at at ADP issue-650 26 6 the the DET issue-650 26 7 appropriate appropriate ADJ issue-650 26 8 stage stage NOUN issue-650 26 9 of of ADP issue-650 26 10 its its PRON issue-650 26 11 formation formation NOUN issue-650 26 12 , , PUNCT issue-650 26 13 ukraine ukraine PROPN issue-650 26 14 has have VERB issue-650 26 15 a a DET issue-650 26 16 number number NOUN issue-650 26 17 of of ADP issue-650 26 18 social social ADJ issue-650 26 19 ecofriendliness ecofriendliness NOUN issue-650 26 20 . . PUNCT issue-650 27 1 their their PRON issue-650 27 2 decision decision NOUN issue-650 27 3 will will AUX issue-650 27 4 contribute contribute VERB issue-650 27 5 to to ADP issue-650 27 6 the the DET issue-650 27 7 growth growth NOUN issue-650 27 8 of of ADP issue-650 27 9 public public ADJ issue-650 27 10 welfare welfare NOUN issue-650 27 11 and and CCONJ issue-650 27 12 economic economic ADJ issue-650 27 13 basis basis NOUN issue-650 27 14 , , PUNCT issue-650 27 15 the the DET issue-650 27 16 formation formation NOUN issue-650 27 17 of of ADP issue-650 27 18 the the DET issue-650 27 19 necessary necessary ADJ issue-650 27 20 amount amount NOUN issue-650 27 21 of of ADP issue-650 27 22 financial financial ADJ issue-650 27 23 resources resource NOUN issue-650 27 24 for for ADP issue-650 27 25 conducting conduct VERB issue-650 27 26 the the DET issue-650 27 27 necessary necessary ADJ issue-650 27 28 transformations transformation NOUN issue-650 27 29 , , PUNCT issue-650 27 30 enhancing enhance VERB issue-650 27 31 macrofinancial macrofinancial ADJ issue-650 27 32 and and CCONJ issue-650 27 33 macroeconomic macroeconomic ADJ issue-650 27 34 stability stability NOUN issue-650 27 35 of of ADP issue-650 27 36 the the DET issue-650 27 37 state state NOUN issue-650 27 38 , , PUNCT issue-650 27 39 as as ADV issue-650 27 40 well well ADV issue-650 27 41 as as ADP issue-650 27 42 ensuring ensure VERB issue-650 27 43 a a DET issue-650 27 44 decent decent ADJ issue-650 27 45 standard standard NOUN issue-650 27 46 of of ADP issue-650 27 47 living live VERB issue-650 27 48 for for ADP issue-650 27 49 the the DET issue-650 27 50 population population NOUN issue-650 27 51 and and CCONJ issue-650 27 52 the the DET issue-650 27 53 overcoming overcoming NOUN issue-650 27 54 of of ADP issue-650 27 55 social social ADJ issue-650 27 56 problems problem NOUN issue-650 27 57 . . PUNCT issue-650 28 1 baltic baltic PROPN issue-650 28 2 journal journal PROPN issue-650 28 3 of of ADP issue-650 28 4 economic economic ADJ issue-650 28 5 studies study NOUN issue-650 28 6 172 172 NUM issue-650 28 7 vol vol NOUN issue-650 28 8 . . PROPN issue-650 29 1 5 5 NUM issue-650 29 2 , , PUNCT issue-650 29 3 no no INTJ issue-650 29 4 . . NOUN issue-650 29 5 2 2 NUM issue-650 29 6 , , PUNCT issue-650 29 7 2019 2019 NUM issue-650 29 8 in in ADP issue-650 29 9 september september PROPN issue-650 29 10 2015 2015 NUM issue-650 29 11 , , PUNCT issue-650 29 12 ukraine ukraine NOUN issue-650 29 13 joined join VERB issue-650 29 14 the the DET issue-650 29 15 process process NOUN issue-650 29 16 of of ADP issue-650 29 17 implementing implement VERB issue-650 29 18 the the DET issue-650 29 19 goals goal NOUN issue-650 29 20 of of ADP issue-650 29 21 sustainable sustainable ADJ issue-650 29 22 development development NOUN issue-650 29 23 by by ADP issue-650 29 24 2030 2030 NUM issue-650 29 25 , , PUNCT issue-650 29 26 which which PRON issue-650 29 27 envisaged envisage VERB issue-650 29 28 the the DET issue-650 29 29 achievement achievement NOUN issue-650 29 30 of of ADP issue-650 29 31 qualitative qualitative ADJ issue-650 29 32 and and CCONJ issue-650 29 33 quantitative quantitative ADJ issue-650 29 34 results result NOUN issue-650 29 35 in in ADP issue-650 29 36 four four NUM issue-650 29 37 areas area NOUN issue-650 29 38 : : PUNCT issue-650 29 39 social social ADJ issue-650 29 40 welfare welfare NOUN issue-650 29 41 , , PUNCT issue-650 29 42 economic economic ADJ issue-650 29 43 growth growth NOUN issue-650 29 44 , , PUNCT issue-650 29 45 protection protection NOUN issue-650 29 46 and and CCONJ issue-650 29 47 preservation preservation NOUN issue-650 29 48 of of ADP issue-650 29 49 the the DET issue-650 29 50 environment environment NOUN issue-650 29 51 , , PUNCT issue-650 29 52 and and CCONJ issue-650 29 53 also also ADV issue-650 29 54 fair fair ADJ issue-650 29 55 justice justice NOUN issue-650 29 56 and and CCONJ issue-650 29 57 peace peace NOUN issue-650 29 58 . . PUNCT issue-650 30 1 one one NUM issue-650 30 2 of of ADP issue-650 30 3 the the DET issue-650 30 4 key key ADJ issue-650 30 5 and and CCONJ issue-650 30 6 fundamental fundamental ADJ issue-650 30 7 goals goal NOUN issue-650 30 8 is be AUX issue-650 30 9 the the DET issue-650 30 10 reduction reduction NOUN issue-650 30 11 of of ADP issue-650 30 12 inequality inequality NOUN issue-650 30 13 , , PUNCT issue-650 30 14 poverty poverty NOUN issue-650 30 15 reduction reduction NOUN issue-650 30 16 , , PUNCT issue-650 30 17 good good ADJ issue-650 30 18 health health NOUN issue-650 30 19 and and CCONJ issue-650 30 20 well well ADV issue-650 30 21 - - PUNCT issue-650 30 22 being being NOUN issue-650 30 23 , , PUNCT issue-650 30 24 quality quality NOUN issue-650 30 25 education education NOUN issue-650 30 26 , , PUNCT issue-650 30 27 as as ADV issue-650 30 28 well well ADV issue-650 30 29 as as ADP issue-650 30 30 decent decent ADJ issue-650 30 31 work work NOUN issue-650 30 32 and and CCONJ issue-650 30 33 economic economic ADJ issue-650 30 34 growth growth NOUN issue-650 30 35 ( ( PUNCT issue-650 30 36 fedoryshyna fedoryshyna NOUN issue-650 30 37 , , PUNCT issue-650 30 38 2017 2017 NUM issue-650 30 39 ) ) PUNCT issue-650 30 40 . . PUNCT issue-650 31 1 the the DET issue-650 31 2 achievements achievement NOUN issue-650 31 3 of of ADP issue-650 31 4 tasks task NOUN issue-650 31 5 within within ADP issue-650 31 6 their their PRON issue-650 31 7 framework framework NOUN issue-650 31 8 are be AUX issue-650 31 9 extremely extremely ADV issue-650 31 10 important important ADJ issue-650 31 11 for for ADP issue-650 31 12 ours ours PRON issue-650 31 13 the the DET issue-650 31 14 state state NOUN issue-650 31 15 and and CCONJ issue-650 31 16 become become VERB issue-650 31 17 especially especially ADV issue-650 31 18 relevant relevant ADJ issue-650 31 19 in in ADP issue-650 31 20 the the DET issue-650 31 21 light light NOUN issue-650 31 22 of of ADP issue-650 31 23 the the DET issue-650 31 24 need need NOUN issue-650 31 25 to to PART issue-650 31 26 overcome overcome VERB issue-650 31 27 a a DET issue-650 31 28 number number NOUN issue-650 31 29 of of ADP issue-650 31 30 social social ADJ issue-650 31 31 and and CCONJ issue-650 31 32 economic economic ADJ issue-650 31 33 problems problem NOUN issue-650 31 34 that that PRON issue-650 31 35 have have AUX issue-650 31 36 emerged emerge VERB issue-650 31 37 during during ADP issue-650 31 38 independence independence NOUN issue-650 31 39 . . PUNCT issue-650 32 1 among among ADP issue-650 32 2 them they PRON issue-650 32 3 , , PUNCT issue-650 32 4 in in ADP issue-650 32 5 the the DET issue-650 32 6 first first ADJ issue-650 32 7 place place NOUN issue-650 32 8 , , PUNCT issue-650 32 9 one one PRON issue-650 32 10 can can AUX issue-650 32 11 distinguish distinguish VERB issue-650 32 12 between between ADP issue-650 32 13 the the DET issue-650 32 14 social social ADJ issue-650 32 15 and and CCONJ issue-650 32 16 economic economic ADJ issue-650 32 17 university university NOUN issue-650 32 18 and and CCONJ issue-650 32 19 the the DET issue-650 32 20 poverty poverty NOUN issue-650 32 21 of of ADP issue-650 32 22 the the DET issue-650 32 23 population population NOUN issue-650 32 24 , , PUNCT issue-650 32 25 as as SCONJ issue-650 32 26 evidenced evidence VERB issue-650 32 27 by by ADP issue-650 32 28 numerous numerous ADJ issue-650 32 29 scientific scientific ADJ issue-650 32 30 research research NOUN issue-650 32 31 and and CCONJ issue-650 32 32 statistical statistical ADJ issue-650 32 33 surveys survey NOUN issue-650 32 34 level level NOUN issue-650 32 35 and and CCONJ issue-650 32 36 quality quality NOUN issue-650 32 37 of of ADP issue-650 32 38 life life NOUN issue-650 32 39 of of ADP issue-650 32 40 the the DET issue-650 32 41 population population NOUN issue-650 32 42 . . PUNCT issue-650 33 1 in in ADP issue-650 33 2 the the DET issue-650 33 3 context context NOUN issue-650 33 4 of of ADP issue-650 33 5 the the DET issue-650 33 6 economic economic ADJ issue-650 33 7 crisis crisis NOUN issue-650 33 8 , , PUNCT issue-650 33 9 payments payment NOUN issue-650 33 10 play play VERB issue-650 33 11 a a DET issue-650 33 12 key key ADJ issue-650 33 13 role role NOUN issue-650 33 14 in in ADP issue-650 33 15 ukraine ukraine NOUN issue-650 33 16 in in ADP issue-650 33 17 the the DET issue-650 33 18 accumulation accumulation NOUN issue-650 33 19 of of ADP issue-650 33 20 material material NOUN issue-650 33 21 and and CCONJ issue-650 33 22 financial financial ADJ issue-650 33 23 resources resource NOUN issue-650 33 24 necessary necessary ADJ issue-650 33 25 for for ADP issue-650 33 26 managing manage VERB issue-650 33 27 income income NOUN issue-650 33 28 and and CCONJ issue-650 33 29 budget budget NOUN issue-650 33 30 expenditures expenditure NOUN issue-650 33 31 . . PUNCT issue-650 34 1 in in ADP issue-650 34 2 general general ADJ issue-650 34 3 , , PUNCT issue-650 34 4 a a DET issue-650 34 5 long long ADJ issue-650 34 6 way way NOUN issue-650 34 7 in in ADP issue-650 34 8 shaping shape VERB issue-650 34 9 the the DET issue-650 34 10 state state NOUN issue-650 34 11 budget budget NOUN issue-650 34 12 at at ADP issue-650 34 13 the the DET issue-650 34 14 expense expense NOUN issue-650 34 15 of of ADP issue-650 34 16 income income NOUN issue-650 34 17 over over ADP issue-650 34 18 the the DET issue-650 34 19 centuries century NOUN issue-650 34 20 has have AUX issue-650 34 21 changed change VERB issue-650 34 22 : : PUNCT issue-650 34 23 from from ADP issue-650 34 24 the the DET issue-650 34 25 natural natural ADJ issue-650 34 26 form form NOUN issue-650 34 27 , , PUNCT issue-650 34 28 under under ADP issue-650 34 29 the the DET issue-650 34 30 conditions condition NOUN issue-650 34 31 of of ADP issue-650 34 32 an an DET issue-650 34 33 undeveloped undeveloped ADJ issue-650 34 34 market market NOUN issue-650 34 35 economy economy NOUN issue-650 34 36 , , PUNCT issue-650 34 37 to to ADP issue-650 34 38 the the DET issue-650 34 39 absolute absolute ADJ issue-650 34 40 use use NOUN issue-650 34 41 of of ADP issue-650 34 42 monetary monetary ADJ issue-650 34 43 form form NOUN issue-650 34 44 now now ADV issue-650 34 45 . . PUNCT issue-650 35 1 the the DET issue-650 35 2 most most ADV issue-650 35 3 actual actual ADJ issue-650 35 4 method method NOUN issue-650 35 5 of of ADP issue-650 35 6 accumulation accumulation NOUN issue-650 35 7 by by ADP issue-650 35 8 the the DET issue-650 35 9 state state NOUN issue-650 35 10 of of ADP issue-650 35 11 a a DET issue-650 35 12 social social ADJ issue-650 35 13 product product NOUN issue-650 35 14 has have AUX issue-650 35 15 become become VERB issue-650 35 16 fiscal fiscal ADJ issue-650 35 17 payments payment NOUN issue-650 35 18 – – PUNCT issue-650 35 19 that that PRON issue-650 35 20 is be AUX issue-650 35 21 taxes taxis NOUN issue-650 35 22 that that PRON issue-650 35 23 provide provide VERB issue-650 35 24 a a DET issue-650 35 25 lion lion NOUN issue-650 35 26 ’s ’s PART issue-650 35 27 share share NOUN issue-650 35 28 of of ADP issue-650 35 29 budget budget NOUN issue-650 35 30 revenues revenue NOUN issue-650 35 31 . . PUNCT issue-650 36 1 today today NOUN issue-650 36 2 , , PUNCT issue-650 36 3 taxes taxis NOUN issue-650 36 4 have have AUX issue-650 36 5 undergone undergo VERB issue-650 36 6 significant significant ADJ issue-650 36 7 changes change NOUN issue-650 36 8 and and CCONJ issue-650 36 9 especially especially ADV issue-650 36 10 the the DET issue-650 36 11 personal personal ADJ issue-650 36 12 income income NOUN issue-650 36 13 tax tax NOUN issue-650 36 14 , , PUNCT issue-650 36 15 which which PRON issue-650 36 16 requires require VERB issue-650 36 17 detailed detailed ADJ issue-650 36 18 study study NOUN issue-650 36 19 and and CCONJ issue-650 36 20 detail detail NOUN issue-650 36 21 of of ADP issue-650 36 22 such such ADJ issue-650 36 23 notion notion NOUN issue-650 36 24 as as ADP issue-650 36 25 “ " PUNCT issue-650 36 26 socioeconomic socioeconomic ADJ issue-650 36 27 component component NOUN issue-650 36 28 of of ADP issue-650 36 29 preferential preferential ADJ issue-650 36 30 taxation taxation NOUN issue-650 36 31 . . PUNCT issue-650 36 32 ” " PUNCT issue-650 37 1 at at ADP issue-650 37 2 present present ADJ issue-650 37 3 , , PUNCT issue-650 37 4 it it PRON issue-650 37 5 can can AUX issue-650 37 6 be be AUX issue-650 37 7 stated state VERB issue-650 37 8 that that SCONJ issue-650 37 9 the the DET issue-650 37 10 tax tax NOUN issue-650 37 11 social social ADJ issue-650 37 12 benefit benefit NOUN issue-650 37 13 is be AUX issue-650 37 14 intended intend VERB issue-650 37 15 to to PART issue-650 37 16 enable enable VERB issue-650 37 17 the the DET issue-650 37 18 taxpayer taxpayer NOUN issue-650 37 19 to to PART issue-650 37 20 reduce reduce VERB issue-650 37 21 the the DET issue-650 37 22 calculated calculated ADJ issue-650 37 23 total total ADJ issue-650 37 24 monthly monthly ADJ issue-650 37 25 taxable taxable ADJ issue-650 37 26 income income NOUN issue-650 37 27 in in ADP issue-650 37 28 the the DET issue-650 37 29 form form NOUN issue-650 37 30 of of ADP issue-650 37 31 wages wage NOUN issue-650 37 32 . . PUNCT issue-650 38 1 2 2 X issue-650 38 2 . . X issue-650 38 3 economic economic ADJ issue-650 38 4 crisis crisis NOUN issue-650 38 5 effects effect NOUN issue-650 38 6 on on ADP issue-650 38 7 consumer consumer NOUN issue-650 38 8 behaviour behaviour NOUN issue-650 38 9 the the DET issue-650 38 10 purpose purpose NOUN issue-650 38 11 of of ADP issue-650 38 12 the the DET issue-650 38 13 article article NOUN issue-650 38 14 is be AUX issue-650 38 15 to to PART issue-650 38 16 study study VERB issue-650 38 17 the the DET issue-650 38 18 socioeconomic socioeconomic ADJ issue-650 38 19 component component NOUN issue-650 38 20 of of ADP issue-650 38 21 the the DET issue-650 38 22 preferential preferential ADJ issue-650 38 23 taxation taxation NOUN issue-650 38 24 of of ADP issue-650 38 25 individuals individual NOUN issue-650 38 26 . . PUNCT issue-650 39 1 with with ADP issue-650 39 2 the the DET issue-650 39 3 independence independence NOUN issue-650 39 4 of of ADP issue-650 39 5 our our PRON issue-650 39 6 country country NOUN issue-650 39 7 , , PUNCT issue-650 39 8 the the DET issue-650 39 9 individual individual ADJ issue-650 39 10 income income NOUN issue-650 39 11 tax tax NOUN issue-650 39 12 has have AUX issue-650 39 13 undergone undergo VERB issue-650 39 14 many many ADJ issue-650 39 15 transformations transformation NOUN issue-650 39 16 and and CCONJ issue-650 39 17 repositioned reposition VERB issue-650 39 18 . . PUNCT issue-650 40 1 on on ADP issue-650 40 2 july july PROPN issue-650 40 3 5 5 NUM issue-650 40 4 , , PUNCT issue-650 40 5 1991 1991 NUM issue-650 40 6 , , PUNCT issue-650 40 7 the the DET issue-650 40 8 law law NOUN issue-650 40 9 of of ADP issue-650 40 10 the the DET issue-650 40 11 ukrainian ukrainian ADJ issue-650 40 12 ssr ssr NOUN issue-650 40 13 “ " PUNCT issue-650 40 14 on on ADP issue-650 40 15 the the DET issue-650 40 16 income income NOUN issue-650 40 17 tax tax NOUN issue-650 40 18 on on ADP issue-650 40 19 citizens citizen NOUN issue-650 40 20 of of ADP issue-650 40 21 the the DET issue-650 40 22 ukrainian ukrainian ADJ issue-650 40 23 ssr ssr NOUN issue-650 40 24 , , PUNCT issue-650 40 25 foreign foreign ADJ issue-650 40 26 citizens citizen NOUN issue-650 40 27 and and CCONJ issue-650 40 28 stateless stateless NOUN issue-650 40 29 persons person NOUN issue-650 40 30 ” " PUNCT issue-650 40 31 was be AUX issue-650 40 32 adopted adopt VERB issue-650 40 33 . . PUNCT issue-650 41 1 its its PRON issue-650 41 2 action action NOUN issue-650 41 3 was be AUX issue-650 41 4 stopped stop VERB issue-650 41 5 by by ADP issue-650 41 6 the the DET issue-650 41 7 decree decree NOUN issue-650 41 8 of of ADP issue-650 41 9 the the DET issue-650 41 10 cabinet cabinet NOUN issue-650 41 11 of of ADP issue-650 41 12 ministers minister NOUN issue-650 41 13 of of ADP issue-650 41 14 ukraine ukraine NOUN issue-650 41 15 “ " PUNCT issue-650 41 16 on on ADP issue-650 41 17 personal personal ADJ issue-650 41 18 income income NOUN issue-650 41 19 tax tax NOUN issue-650 41 20 ” " PUNCT issue-650 41 21 as as ADP issue-650 41 22 of of ADP issue-650 41 23 26.12.1992 26.12.1992 NUM issue-650 41 24 . . PUNCT issue-650 42 1 however however ADV issue-650 42 2 , , PUNCT issue-650 42 3 on on ADP issue-650 42 4 may may PROPN issue-650 42 5 22 22 NUM issue-650 42 6 , , PUNCT issue-650 42 7 2003 2003 NUM issue-650 42 8 , , PUNCT issue-650 42 9 the the DET issue-650 42 10 verkhovna verkhovna NOUN issue-650 42 11 rada rada PROPN issue-650 42 12 of of ADP issue-650 42 13 ukraine ukraine PROPN issue-650 42 14 adopted adopt VERB issue-650 42 15 the the DET issue-650 42 16 law law NOUN issue-650 42 17 of of ADP issue-650 42 18 ukraine ukraine NOUN issue-650 42 19 “ " PUNCT issue-650 42 20 on on ADP issue-650 42 21 personal personal ADJ issue-650 42 22 income income NOUN issue-650 42 23 tax tax NOUN issue-650 42 24 ” " PUNCT issue-650 42 25 , , PUNCT issue-650 42 26 which which PRON issue-650 42 27 entered enter VERB issue-650 42 28 into into ADP issue-650 42 29 force force NOUN issue-650 42 30 on on ADP issue-650 42 31 january january PROPN issue-650 42 32 1 1 NUM issue-650 42 33 , , PUNCT issue-650 42 34 2004 2004 NUM issue-650 42 35 , , PUNCT issue-650 42 36 and and CCONJ issue-650 42 37 since since SCONJ issue-650 42 38 january january PROPN issue-650 42 39 1 1 NUM issue-650 42 40 , , PUNCT issue-650 42 41 2011 2011 NUM issue-650 42 42 , , PUNCT issue-650 42 43 tcu tcu NOUN issue-650 42 44 standards standard NOUN issue-650 42 45 have have AUX issue-650 42 46 been be AUX issue-650 42 47 applied apply VERB issue-650 42 48 . . PUNCT issue-650 43 1 due due ADP issue-650 43 2 to to ADP issue-650 43 3 the the DET issue-650 43 4 permanent permanent ADJ issue-650 43 5 changes change NOUN issue-650 43 6 in in ADP issue-650 43 7 the the DET issue-650 43 8 editorial editorial NOUN issue-650 43 9 and and CCONJ issue-650 43 10 content content NOUN issue-650 43 11 character character NOUN issue-650 43 12 of of ADP issue-650 43 13 ukraine ukraine PROPN issue-650 43 14 ’s ’s PART issue-650 43 15 pit pit NOUN issue-650 43 16 many many ADJ issue-650 43 17 formal formal ADJ issue-650 43 18 and and CCONJ issue-650 43 19 real real ADJ issue-650 43 20 features feature NOUN issue-650 43 21 are be AUX issue-650 43 22 similar similar ADJ issue-650 43 23 to to ADP issue-650 43 24 the the DET issue-650 43 25 profitable profitable ADJ issue-650 43 26 taxes taxis NOUN issue-650 43 27 of of ADP issue-650 43 28 the the DET issue-650 43 29 eu eu PROPN issue-650 43 30 countries country NOUN issue-650 43 31 , , PUNCT issue-650 43 32 in in ADP issue-650 43 33 particular particular ADJ issue-650 43 34 , , PUNCT issue-650 43 35 germany germany PROPN issue-650 43 36 , , PUNCT issue-650 43 37 poland poland PROPN issue-650 43 38 , , PUNCT issue-650 43 39 france france PROPN issue-650 43 40 , , PUNCT issue-650 43 41 which which PRON issue-650 43 42 is be AUX issue-650 43 43 confirmed confirm VERB issue-650 43 44 by by ADP issue-650 43 45 the the DET issue-650 43 46 ratio ratio NOUN issue-650 43 47 of of ADP issue-650 43 48 the the DET issue-650 43 49 main main ADJ issue-650 43 50 tax tax NOUN issue-650 43 51 objects object NOUN issue-650 43 52 , , PUNCT issue-650 43 53 the the DET issue-650 43 54 list list NOUN issue-650 43 55 of of ADP issue-650 43 56 taxpayers taxpayer NOUN issue-650 43 57 and and CCONJ issue-650 43 58 administration administration NOUN issue-650 43 59 procedures procedure NOUN issue-650 43 60 . . PUNCT issue-650 44 1 according accord VERB issue-650 44 2 to to ADP issue-650 44 3 art art NOUN issue-650 44 4 . . PUNCT issue-650 45 1 162 162 NUM issue-650 45 2 tcu tcu NOUN issue-650 45 3 , , PUNCT issue-650 45 4 taxpayers taxpayer NOUN issue-650 45 5 are be AUX issue-650 45 6 ( ( PUNCT issue-650 45 7 fedoryshyna fedoryshyna NOUN issue-650 45 8 , , PUNCT issue-650 45 9 2017 2017 NUM issue-650 45 10 ): ): PUNCT issue-650 45 11 1 1 X issue-650 45 12 ) ) PUNCT issue-650 45 13 individuals individual NOUN issue-650 45 14 – – PUNCT issue-650 45 15 residents resident NOUN issue-650 45 16 who who PRON issue-650 45 17 receive receive VERB issue-650 45 18 income income NOUN issue-650 45 19 from from ADP issue-650 45 20 the the DET issue-650 45 21 source source NOUN issue-650 45 22 of of ADP issue-650 45 23 their their PRON issue-650 45 24 origin origin NOUN issue-650 45 25 in in ADP issue-650 45 26 ukraine ukraine NOUN issue-650 45 27 , , PUNCT issue-650 45 28 as as ADV issue-650 45 29 well well ADV issue-650 45 30 as as ADP issue-650 45 31 foreign foreign ADJ issue-650 45 32 incomes income NOUN issue-650 45 33 ; ; PUNCT issue-650 45 34 2 2 X issue-650 45 35 ) ) PUNCT issue-650 45 36 individuals individual NOUN issue-650 45 37 – – PUNCT issue-650 45 38 non non NOUN issue-650 45 39 - - NOUN issue-650 45 40 residents resident NOUN issue-650 45 41 who who PRON issue-650 45 42 receive receive VERB issue-650 45 43 income income NOUN issue-650 45 44 from from ADP issue-650 45 45 the the DET issue-650 45 46 source source NOUN issue-650 45 47 of of ADP issue-650 45 48 their their PRON issue-650 45 49 origin origin NOUN issue-650 45 50 in in ADP issue-650 45 51 ukraine ukraine NOUN issue-650 45 52 ; ; PUNCT issue-650 45 53 3 3 X issue-650 45 54 ) ) PUNCT issue-650 45 55 tax tax NOUN issue-650 45 56 agents agent NOUN issue-650 45 57 ( ( PUNCT issue-650 45 58 fedoryshyna fedoryshyna NOUN issue-650 45 59 , , PUNCT issue-650 45 60 2017 2017 NUM issue-650 45 61 ) ) PUNCT issue-650 45 62 . . PUNCT issue-650 46 1 the the DET issue-650 46 2 object object NOUN issue-650 46 3 of of ADP issue-650 46 4 taxation taxation NOUN issue-650 46 5 is be AUX issue-650 46 6 determined determine VERB issue-650 46 7 according accord VERB issue-650 46 8 to to ADP issue-650 46 9 the the DET issue-650 46 10 status status NOUN issue-650 46 11 of of ADP issue-650 46 12 the the DET issue-650 46 13 payer payer NOUN issue-650 46 14 . . PUNCT issue-650 47 1 so so ADV issue-650 47 2 , , PUNCT issue-650 47 3 for for ADP issue-650 47 4 a a DET issue-650 47 5 resident resident NOUN issue-650 47 6 – – PUNCT issue-650 47 7 is be AUX issue-650 47 8 : : PUNCT issue-650 47 9 the the DET issue-650 47 10 total total ADJ issue-650 47 11 monthly monthly ADJ issue-650 47 12 ( ( PUNCT issue-650 47 13 annual annual ADJ issue-650 47 14 ) ) PUNCT issue-650 47 15 taxable taxable ADJ issue-650 47 16 income income NOUN issue-650 47 17 ; ; PUNCT issue-650 47 18 income income NOUN issue-650 47 19 from from ADP issue-650 47 20 the the DET issue-650 47 21 source source NOUN issue-650 47 22 of of ADP issue-650 47 23 their their PRON issue-650 47 24 origin origin NOUN issue-650 47 25 in in ADP issue-650 47 26 ukraine ukraine NOUN issue-650 47 27 which which PRON issue-650 47 28 is be AUX issue-650 47 29 finally finally ADV issue-650 47 30 taxed tax VERB issue-650 47 31 at at ADP issue-650 47 32 the the DET issue-650 47 33 time time NOUN issue-650 47 34 of of ADP issue-650 47 35 their their PRON issue-650 47 36 accrual accrual ADJ issue-650 47 37 ( ( PUNCT issue-650 47 38 payment payment NOUN issue-650 47 39 , , PUNCT issue-650 47 40 provision provision NOUN issue-650 47 41 ) ) PUNCT issue-650 47 42 and and CCONJ issue-650 47 43 foreign foreign ADJ issue-650 47 44 incomes income NOUN issue-650 47 45 – – PUNCT issue-650 47 46 income income NOUN issue-650 47 47 ( ( PUNCT issue-650 47 48 profit profit NOUN issue-650 47 49 ) ) PUNCT issue-650 47 50 received receive VERB issue-650 47 51 from from ADP issue-650 47 52 sources source NOUN issue-650 47 53 outside outside ADP issue-650 47 54 ukraine ukraine NOUN issue-650 47 55 . . PUNCT issue-650 48 1 the the DET issue-650 48 2 object object NOUN issue-650 48 3 of of ADP issue-650 48 4 taxation taxation NOUN issue-650 48 5 of of ADP issue-650 48 6 a a DET issue-650 48 7 non non ADJ issue-650 48 8 - - ADJ issue-650 48 9 resident resident ADJ issue-650 48 10 is be AUX issue-650 48 11 : : PUNCT issue-650 48 12 the the DET issue-650 48 13 total total ADJ issue-650 48 14 monthly monthly ADJ issue-650 48 15 ( ( PUNCT issue-650 48 16 annual annual ADJ issue-650 48 17 ) ) PUNCT issue-650 48 18 taxable taxable ADJ issue-650 48 19 income income NOUN issue-650 48 20 from from ADP issue-650 48 21 the the DET issue-650 48 22 source source NOUN issue-650 48 23 of of ADP issue-650 48 24 its its PRON issue-650 48 25 origin origin NOUN issue-650 48 26 in in ADP issue-650 48 27 ukraine ukraine NOUN issue-650 48 28 and and CCONJ issue-650 48 29 income income NOUN issue-650 48 30 from from ADP issue-650 48 31 the the DET issue-650 48 32 source source NOUN issue-650 48 33 of of ADP issue-650 48 34 their their PRON issue-650 48 35 origin origin NOUN issue-650 48 36 in in ADP issue-650 48 37 ukraine ukraine NOUN issue-650 48 38 , , PUNCT issue-650 48 39 which which PRON issue-650 48 40 are be AUX issue-650 48 41 finally finally ADV issue-650 48 42 taxed tax VERB issue-650 48 43 when when SCONJ issue-650 48 44 they they PRON issue-650 48 45 are be AUX issue-650 48 46 charged charge VERB issue-650 48 47 ( ( PUNCT issue-650 48 48 payment payment NOUN issue-650 48 49 , , PUNCT issue-650 48 50 provision provision NOUN issue-650 48 51 ) ) PUNCT issue-650 48 52 ( ( PUNCT issue-650 48 53 aleskerova aleskerova NOUN issue-650 48 54 , , PUNCT issue-650 48 55 2015 2015 NUM issue-650 48 56 ) ) PUNCT issue-650 48 57 . . PUNCT issue-650 49 1 the the DET issue-650 49 2 basis basis NOUN issue-650 49 3 of of ADP issue-650 49 4 taxation taxation NOUN issue-650 49 5 is be AUX issue-650 49 6 the the DET issue-650 49 7 total total ADJ issue-650 49 8 taxable taxable ADJ issue-650 49 9 income income NOUN issue-650 49 10 – – PUNCT issue-650 49 11 any any DET issue-650 49 12 taxable taxable ADJ issue-650 49 13 income income NOUN issue-650 49 14 accrued accrue VERB issue-650 49 15 ( ( PUNCT issue-650 49 16 paid pay VERB issue-650 49 17 , , PUNCT issue-650 49 18 provided provide VERB issue-650 49 19 ) ) PUNCT issue-650 49 20 in in ADP issue-650 49 21 favour favour NOUN issue-650 49 22 of of ADP issue-650 49 23 the the DET issue-650 49 24 taxpayer taxpayer NOUN issue-650 49 25 during during ADP issue-650 49 26 the the DET issue-650 49 27 reporting reporting NOUN issue-650 49 28 tax tax NOUN issue-650 49 29 period period NOUN issue-650 49 30 . . PUNCT issue-650 50 1 pit pit NOUN issue-650 50 2 is be AUX issue-650 50 3 fiscally fiscally ADV issue-650 50 4 significant significant ADJ issue-650 50 5 for for ADP issue-650 50 6 budgets budget NOUN issue-650 50 7 of of ADP issue-650 50 8 all all DET issue-650 50 9 levels level NOUN issue-650 50 10 , , PUNCT issue-650 50 11 since since SCONJ issue-650 50 12 after after ADP issue-650 50 13 the the DET issue-650 50 14 distribution distribution NOUN issue-650 50 15 through through ADP issue-650 50 16 the the DET issue-650 50 17 budget budget NOUN issue-650 50 18 system system NOUN issue-650 50 19 the the DET issue-650 50 20 lion lion NOUN issue-650 50 21 ’s ’s PART issue-650 50 22 share share NOUN issue-650 50 23 remains remain VERB issue-650 50 24 at at ADP issue-650 50 25 the the DET issue-650 50 26 disposal disposal NOUN issue-650 50 27 of of ADP issue-650 50 28 local local ADJ issue-650 50 29 budgets budget NOUN issue-650 50 30 . . PUNCT issue-650 51 1 however however ADV issue-650 51 2 , , PUNCT issue-650 51 3 the the DET issue-650 51 4 detailing detailing NOUN issue-650 51 5 of of ADP issue-650 51 6 individual individual ADJ issue-650 51 7 income income NOUN issue-650 51 8 tax tax NOUN issue-650 51 9 receipts receipt NOUN issue-650 51 10 in in ADP issue-650 51 11 the the DET issue-650 51 12 context context NOUN issue-650 51 13 of of ADP issue-650 51 14 budget budget NOUN issue-650 51 15 classification classification NOUN issue-650 51 16 codes code NOUN issue-650 51 17 indicates indicate VERB issue-650 51 18 the the DET issue-650 51 19 need need NOUN issue-650 51 20 to to PART issue-650 51 21 take take VERB issue-650 51 22 into into ADP issue-650 51 23 account account NOUN issue-650 51 24 threatening threaten VERB issue-650 51 25 trends trend NOUN issue-650 51 26 . . PUNCT issue-650 52 1 the the DET issue-650 52 2 main main ADJ issue-650 52 3 instrument instrument NOUN issue-650 52 4 for for ADP issue-650 52 5 reducing reduce VERB issue-650 52 6 poverty poverty NOUN issue-650 52 7 is be AUX issue-650 52 8 the the DET issue-650 52 9 distribution distribution NOUN issue-650 52 10 and and CCONJ issue-650 52 11 redistribution redistribution NOUN issue-650 52 12 of of ADP issue-650 52 13 income income NOUN issue-650 52 14 , , PUNCT issue-650 52 15 which which PRON issue-650 52 16 is be AUX issue-650 52 17 carried carry VERB issue-650 52 18 out out ADP issue-650 52 19 including include VERB issue-650 52 20 at at ADP issue-650 52 21 the the DET issue-650 52 22 expense expense NOUN issue-650 52 23 of of ADP issue-650 52 24 taxes taxis NOUN issue-650 52 25 . . PUNCT issue-650 53 1 let let VERB issue-650 53 2 ’s ’s NOUN issue-650 53 3 analyse analyse VERB issue-650 53 4 how how SCONJ issue-650 53 5 privileged privileged ADJ issue-650 53 6 taxation taxation NOUN issue-650 53 7 of of ADP issue-650 53 8 individuals individual NOUN issue-650 53 9 ’ ' PUNCT issue-650 53 10 incomes income NOUN issue-650 53 11 implemented implement VERB issue-650 53 12 in in ADP issue-650 53 13 ukraine ukraine NOUN issue-650 53 14 can can AUX issue-650 53 15 meet meet VERB issue-650 53 16 the the DET issue-650 53 17 challenges challenge NOUN issue-650 53 18 and and CCONJ issue-650 53 19 global global ADJ issue-650 53 20 environment environment NOUN issue-650 53 21 and and CCONJ issue-650 53 22 internal internal ADJ issue-650 53 23 challenges challenge NOUN issue-650 53 24 . . PUNCT issue-650 54 1 “ " PUNCT issue-650 54 2 tax tax NOUN issue-650 54 3 exemption exemption NOUN issue-650 54 4 ” " PUNCT issue-650 54 5 – – PUNCT issue-650 54 6 is be AUX issue-650 54 7 the the DET issue-650 54 8 fiscal fiscal ADJ issue-650 54 9 legislation legislation NOUN issue-650 54 10 that that PRON issue-650 54 11 provides provide VERB issue-650 54 12 for for SCONJ issue-650 54 13 the the DET issue-650 54 14 taxpayer taxpayer NOUN issue-650 54 15 to to PART issue-650 54 16 be be AUX issue-650 54 17 exempted exempt VERB issue-650 54 18 from from ADP issue-650 54 19 the the DET issue-650 54 20 obligation obligation NOUN issue-650 54 21 to to PART issue-650 54 22 charge charge VERB issue-650 54 23 and and CCONJ issue-650 54 24 pay pay VERB issue-650 54 25 taxes taxis NOUN issue-650 54 26 and and CCONJ issue-650 54 27 duties duty NOUN issue-650 54 28 . . PUNCT issue-650 55 1 at at ADP issue-650 55 2 present present ADJ issue-650 55 3 , , PUNCT issue-650 55 4 there there PRON issue-650 55 5 is be VERB issue-650 55 6 no no DET issue-650 55 7 reason reason NOUN issue-650 55 8 to to PART issue-650 55 9 elaborate elaborate VERB issue-650 55 10 a a DET issue-650 55 11 clear clear ADJ issue-650 55 12 definition definition NOUN issue-650 55 13 and and CCONJ issue-650 55 14 the the DET issue-650 55 15 concept concept NOUN issue-650 55 16 of of ADP issue-650 55 17 “ " PUNCT issue-650 55 18 tax tax NOUN issue-650 55 19 exemption exemption NOUN issue-650 55 20 ” " PUNCT issue-650 55 21 and and CCONJ issue-650 55 22 “ " PUNCT issue-650 55 23 tax tax NOUN issue-650 55 24 expenditures expenditure NOUN issue-650 55 25 ” " PUNCT issue-650 55 26 enshrined enshrine VERB issue-650 55 27 in in ADP issue-650 55 28 the the DET issue-650 55 29 legislation legislation NOUN issue-650 55 30 , , PUNCT issue-650 55 31 as as SCONJ issue-650 55 32 it it PRON issue-650 55 33 will will AUX issue-650 55 34 allow allow VERB issue-650 55 35 distinguishing distinguish VERB issue-650 55 36 the the DET issue-650 55 37 tax tax NOUN issue-650 55 38 exemptions exemption NOUN issue-650 55 39 from from ADP issue-650 55 40 the the DET issue-650 55 41 existing exist VERB issue-650 55 42 variety variety NOUN issue-650 55 43 of of ADP issue-650 55 44 forms form NOUN issue-650 55 45 of of ADP issue-650 55 46 various various ADJ issue-650 55 47 types type NOUN issue-650 55 48 of of ADP issue-650 55 49 tax tax NOUN issue-650 55 50 exemptions exemption NOUN issue-650 55 51 and and CCONJ issue-650 55 52 directly directly ADV issue-650 55 53 those those PRON issue-650 55 54 that that PRON issue-650 55 55 are be AUX issue-650 55 56 classified classify VERB issue-650 55 57 as as ADP issue-650 55 58 tax tax NOUN issue-650 55 59 expense expense NOUN issue-650 55 60 . . PUNCT issue-650 56 1 therefore therefore ADV issue-650 56 2 , , PUNCT issue-650 56 3 the the DET issue-650 56 4 consolidation consolidation NOUN issue-650 56 5 in in ADP issue-650 56 6 the the DET issue-650 56 7 tcu tcu NOUN issue-650 56 8 of of ADP issue-650 56 9 a a DET issue-650 56 10 clear clear ADJ issue-650 56 11 and and CCONJ issue-650 56 12 unambiguous unambiguous ADJ issue-650 56 13 list list NOUN issue-650 56 14 of of ADP issue-650 56 15 criteria criterion NOUN issue-650 56 16 for for ADP issue-650 56 17 tax tax NOUN issue-650 56 18 breaks break NOUN issue-650 56 19 and and CCONJ issue-650 56 20 other other ADJ issue-650 56 21 forms form NOUN issue-650 56 22 of of ADP issue-650 56 23 tax tax NOUN issue-650 56 24 exemptions exemption NOUN issue-650 56 25 and and CCONJ issue-650 56 26 exceptions exception NOUN issue-650 56 27 to to ADP issue-650 56 28 the the DET issue-650 56 29 general general ADJ issue-650 56 30 rules rule NOUN issue-650 56 31 of of ADP issue-650 56 32 taxation taxation NOUN issue-650 56 33 has have VERB issue-650 56 34 not not PART issue-650 56 35 only only ADV issue-650 56 36 theoretical theoretical ADJ issue-650 56 37 but but CCONJ issue-650 56 38 also also ADV issue-650 56 39 purely purely ADV issue-650 56 40 practical practical ADJ issue-650 56 41 significance significance NOUN issue-650 56 42 . . PUNCT issue-650 57 1 the the DET issue-650 57 2 absence absence NOUN issue-650 57 3 of of ADP issue-650 57 4 an an DET issue-650 57 5 adequate adequate ADJ issue-650 57 6 tax tax NOUN issue-650 57 7 - - PUNCT issue-650 57 8 exempt exempt ADJ issue-650 57 9 minimum minimum ADJ issue-650 57 10 income income NOUN issue-650 57 11 for for ADP issue-650 57 12 citizens citizen NOUN issue-650 57 13 in in ADP issue-650 57 14 ukraine ukraine NOUN issue-650 57 15 to to PART issue-650 57 16 meet meet VERB issue-650 57 17 the the DET issue-650 57 18 needs need NOUN issue-650 57 19 of of ADP issue-650 57 20 primary primary ADJ issue-650 57 21 necessities necessity NOUN issue-650 57 22 , , PUNCT issue-650 57 23 which which PRON issue-650 57 24 accordingly accordingly ADV issue-650 57 25 is be AUX issue-650 57 26 not not PART issue-650 57 27 taxed tax VERB issue-650 57 28 , , PUNCT issue-650 57 29 is be AUX issue-650 57 30 a a DET issue-650 57 31 serious serious ADJ issue-650 57 32 obstacle obstacle NOUN issue-650 57 33 to to ADP issue-650 57 34 the the DET issue-650 57 35 growth growth NOUN issue-650 57 36 of of ADP issue-650 57 37 the the DET issue-650 57 38 welfare welfare NOUN issue-650 57 39 of of ADP issue-650 57 40 the the DET issue-650 57 41 population population NOUN issue-650 57 42 . . PUNCT issue-650 58 1 baltic baltic PROPN issue-650 58 2 journal journal PROPN issue-650 58 3 of of ADP issue-650 58 4 economic economic ADJ issue-650 58 5 studies study NOUN issue-650 58 6 173 173 NUM issue-650 58 7 vol vol NOUN issue-650 58 8 . . PROPN issue-650 59 1 5 5 NUM issue-650 59 2 , , PUNCT issue-650 59 3 no no INTJ issue-650 59 4 . . NOUN issue-650 59 5 2 2 NUM issue-650 59 6 , , PUNCT issue-650 59 7 2019 2019 NUM issue-650 59 8 3 3 NUM issue-650 59 9 . . PUNCT issue-650 59 10 differences difference NOUN issue-650 59 11 in in ADP issue-650 59 12 consumer consumer NOUN issue-650 59 13 spending spending NOUN issue-650 59 14 behaviour behaviour NOUN issue-650 59 15 among among ADP issue-650 59 16 age age NOUN issue-650 59 17 groups group NOUN issue-650 59 18 we we PRON issue-650 59 19 share share VERB issue-650 59 20 the the DET issue-650 59 21 opinion opinion NOUN issue-650 59 22 of of ADP issue-650 59 23 the the DET issue-650 59 24 researcher researcher NOUN issue-650 59 25 aleskerova aleskerova PROPN issue-650 59 26 y. y. PROPN issue-650 59 27 ( ( PUNCT issue-650 59 28 aleskerova aleskerova PROPN issue-650 59 29 , , PUNCT issue-650 59 30 2016 2016 NUM issue-650 59 31 ) ) PUNCT issue-650 59 32 that that SCONJ issue-650 59 33 today today NOUN issue-650 59 34 the the DET issue-650 59 35 actual actual ADJ issue-650 59 36 role role NOUN issue-650 59 37 of of ADP issue-650 59 38 the the DET issue-650 59 39 non non ADJ issue-650 59 40 - - ADJ issue-650 59 41 taxable taxable ADJ issue-650 59 42 minimum minimum NOUN issue-650 59 43 is be AUX issue-650 59 44 fulfilled fulfil VERB issue-650 59 45 by by ADP issue-650 59 46 the the DET issue-650 59 47 tax tax NOUN issue-650 59 48 social social ADJ issue-650 59 49 benefit benefit NOUN issue-650 59 50 ( ( PUNCT issue-650 59 51 further far ADV issue-650 59 52 – – PUNCT issue-650 59 53 tsb tsb NOUN issue-650 59 54 ) ) PUNCT issue-650 59 55 , , PUNCT issue-650 59 56 which which PRON issue-650 59 57 has have VERB issue-650 59 58 a a DET issue-650 59 59 number number NOUN issue-650 59 60 of of ADP issue-650 59 61 restrictions restriction NOUN issue-650 59 62 both both CCONJ issue-650 59 63 in in ADP issue-650 59 64 size size NOUN issue-650 59 65 and and CCONJ issue-650 59 66 according accord VERB issue-650 59 67 to to ADP issue-650 59 68 the the DET issue-650 59 69 criteria criterion NOUN issue-650 59 70 for for ADP issue-650 59 71 its its PRON issue-650 59 72 receipt receipt NOUN issue-650 59 73 . . PUNCT issue-650 60 1 taking take VERB issue-650 60 2 this this PRON issue-650 60 3 into into ADP issue-650 60 4 account account NOUN issue-650 60 5 , , PUNCT issue-650 60 6 we we PRON issue-650 60 7 agree agree VERB issue-650 60 8 with with ADP issue-650 60 9 the the DET issue-650 60 10 numerous numerous ADJ issue-650 60 11 suggestions suggestion NOUN issue-650 60 12 of of ADP issue-650 60 13 researchers researcher NOUN issue-650 60 14 on on ADP issue-650 60 15 the the DET issue-650 60 16 need need NOUN issue-650 60 17 to to PART issue-650 60 18 improve improve VERB issue-650 60 19 the the DET issue-650 60 20 tsb tsb NOUN issue-650 60 21 and and CCONJ issue-650 60 22 substantiate substantiate VERB issue-650 60 23 their their PRON issue-650 60 24 own own ADJ issue-650 60 25 approaches approach NOUN issue-650 60 26 ( ( PUNCT issue-650 60 27 aleskerova aleskerova NOUN issue-650 60 28 , , PUNCT issue-650 60 29 2016 2016 NUM issue-650 60 30 ) ) PUNCT issue-650 60 31 . . PUNCT issue-650 61 1 according accord VERB issue-650 61 2 to to ADP issue-650 61 3 the the DET issue-650 61 4 tax tax NOUN issue-650 61 5 code code NOUN issue-650 61 6 of of ADP issue-650 61 7 ukraine ukraine NOUN issue-650 61 8 , , PUNCT issue-650 61 9 different different ADJ issue-650 61 10 sizes size NOUN issue-650 61 11 of of ADP issue-650 61 12 tax tax NOUN issue-650 61 13 social social ADJ issue-650 61 14 benefits benefit NOUN issue-650 61 15 are be AUX issue-650 61 16 established establish VERB issue-650 61 17 depending depend VERB issue-650 61 18 on on ADP issue-650 61 19 categories category NOUN issue-650 61 20 of of ADP issue-650 61 21 taxpayers taxpayer NOUN issue-650 61 22 : : PUNCT issue-650 61 23 * * PUNCT issue-650 61 24 100 100 NUM issue-650 61 25 ( ( PUNCT issue-650 61 26 “ " PUNCT issue-650 61 27 normal normal ADJ issue-650 61 28 ” " PUNCT issue-650 61 29 ) ) PUNCT issue-650 61 30 , , PUNCT issue-650 61 31 * * NOUN issue-650 61 32 150 150 NUM issue-650 61 33 , , PUNCT issue-650 61 34 * * NUM issue-650 61 35 200 200 NUM issue-650 61 36 % % NOUN issue-650 61 37 – – PUNCT issue-650 61 38 the the DET issue-650 61 39 size size NOUN issue-650 61 40 of of ADP issue-650 61 41 the the DET issue-650 61 42 subsistence subsistence NOUN issue-650 61 43 minimum minimum NOUN issue-650 61 44 for for ADP issue-650 61 45 an an DET issue-650 61 46 able able ADJ issue-650 61 47 - - PUNCT issue-650 61 48 bodied bodied ADJ issue-650 61 49 person person NOUN issue-650 61 50 on on ADP issue-650 61 51 january january PROPN issue-650 61 52 1 1 NUM issue-650 61 53 of of ADP issue-650 61 54 the the DET issue-650 61 55 reporting reporting NOUN issue-650 61 56 year year NOUN issue-650 61 57 . . PUNCT issue-650 62 1 note note VERB issue-650 62 2 that that SCONJ issue-650 62 3 the the DET issue-650 62 4 size size NOUN issue-650 62 5 of of ADP issue-650 62 6 the the DET issue-650 62 7 tsb tsb PROPN issue-650 62 8 is be AUX issue-650 62 9 the the DET issue-650 62 10 subject subject NOUN issue-650 62 11 of of ADP issue-650 62 12 constant constant ADJ issue-650 62 13 refinements refinement NOUN issue-650 62 14 . . PUNCT issue-650 63 1 so so ADV issue-650 63 2 , , PUNCT issue-650 63 3 in in ADP issue-650 63 4 the the DET issue-650 63 5 law law NOUN issue-650 63 6 of of ADP issue-650 63 7 ukraine ukraine NOUN issue-650 63 8 “ " PUNCT issue-650 63 9 on on ADP issue-650 63 10 personal personal ADJ issue-650 63 11 income income NOUN issue-650 63 12 tax tax NOUN issue-650 63 13 ” " PUNCT issue-650 63 14 as as ADP issue-650 63 15 of of ADP issue-650 63 16 22.05.2003 22.05.2003 NUM issue-650 63 17 № № ADV issue-650 63 18 889 889 NUM issue-650 63 19 - - SYM issue-650 63 20 iv iv NOUN issue-650 63 21 for for ADP issue-650 63 22 the the DET issue-650 63 23 transition transition NOUN issue-650 63 24 period period NOUN issue-650 63 25 till till SCONJ issue-650 63 26 2007 2007 NUM issue-650 63 27 , , PUNCT issue-650 63 28 the the DET issue-650 63 29 limit limit NOUN issue-650 63 30 on on ADP issue-650 63 31 its its PRON issue-650 63 32 maximum maximum ADJ issue-650 63 33 value value NOUN issue-650 63 34 was be AUX issue-650 63 35 established establish VERB issue-650 63 36 by by ADP issue-650 63 37 introducing introduce VERB issue-650 63 38 a a DET issue-650 63 39 reduction reduction NOUN issue-650 63 40 coefficient coefficient NOUN issue-650 63 41 . . PUNCT issue-650 64 1 and and CCONJ issue-650 64 2 by by ADP issue-650 64 3 2014 2014 NUM issue-650 64 4 , , PUNCT issue-650 64 5 the the DET issue-650 64 6 size size NOUN issue-650 64 7 of of ADP issue-650 64 8 the the DET issue-650 64 9 tsb tsb NOUN issue-650 64 10 remained remain VERB issue-650 64 11 at at ADP issue-650 64 12 the the DET issue-650 64 13 level level NOUN issue-650 64 14 of of ADP issue-650 64 15 50 50 NUM issue-650 64 16 % % NOUN issue-650 64 17 of of ADP issue-650 64 18 the the DET issue-650 64 19 subsistence subsistence NOUN issue-650 64 20 minimum minimum NOUN issue-650 64 21 for for ADP issue-650 64 22 an an DET issue-650 64 23 able able ADJ issue-650 64 24 - - PUNCT issue-650 64 25 bodied bodied ADJ issue-650 64 26 person person NOUN issue-650 64 27 ( ( PUNCT issue-650 64 28 per per ADP issue-650 64 29 month month NOUN issue-650 64 30 ) ) PUNCT issue-650 64 31 on on ADP issue-650 64 32 january january PROPN issue-650 64 33 1 1 NUM issue-650 64 34 of of ADP issue-650 64 35 the the DET issue-650 64 36 reporting reporting NOUN issue-650 64 37 year year NOUN issue-650 64 38 , , PUNCT issue-650 64 39 and and CCONJ issue-650 64 40 from from ADP issue-650 64 41 01.01.2015 01.01.2015 NUM issue-650 64 42 , , PUNCT issue-650 64 43 according accord VERB issue-650 64 44 to to ADP issue-650 64 45 clause clause NOUN issue-650 64 46 1 1 NUM issue-650 64 47 of of ADP issue-650 64 48 section section NOUN issue-650 64 49 xix xix NOUN issue-650 64 50 “ " PUNCT issue-650 64 51 final final ADJ issue-650 64 52 clauses clause NOUN issue-650 64 53 ” " PUNCT issue-650 64 54 of of ADP issue-650 64 55 the the DET issue-650 64 56 tcu tcu NOUN issue-650 64 57 had have VERB issue-650 64 58 to to PART issue-650 64 59 be be AUX issue-650 64 60 equal equal ADJ issue-650 64 61 to to ADP issue-650 64 62 100 100 NUM issue-650 64 63 % % NOUN issue-650 64 64 of of ADP issue-650 64 65 this this DET issue-650 64 66 size size NOUN issue-650 64 67 ( ( PUNCT issue-650 64 68 that that PRON issue-650 64 69 is is ADV issue-650 64 70 , , PUNCT issue-650 64 71 1 1 NUM issue-650 64 72 218 218 NUM issue-650 64 73 uah uah NOUN issue-650 64 74 ) ) PUNCT issue-650 64 75 . . PUNCT issue-650 65 1 however however ADV issue-650 65 2 , , PUNCT issue-650 65 3 the the DET issue-650 65 4 law law NOUN issue-650 65 5 of of ADP issue-650 65 6 ukraine ukraine NOUN issue-650 65 7 “ " PUNCT issue-650 65 8 on on ADP issue-650 65 9 amendments amendment NOUN issue-650 65 10 to to ADP issue-650 65 11 the the DET issue-650 65 12 tax tax NOUN issue-650 65 13 code code NOUN issue-650 65 14 of of ADP issue-650 65 15 ukraine ukraine NOUN issue-650 65 16 and and CCONJ issue-650 65 17 certain certain ADJ issue-650 65 18 laws law NOUN issue-650 65 19 of of ADP issue-650 65 20 ukraine ukraine NOUN issue-650 65 21 ( ( PUNCT issue-650 65 22 regarding regard VERB issue-650 65 23 the the DET issue-650 65 24 tax tax NOUN issue-650 65 25 reform reform NOUN issue-650 65 26 ) ) PUNCT issue-650 65 27 ” " PUNCT issue-650 66 1 no no INTJ issue-650 66 2 . . NOUN issue-650 67 1 71 71 NUM issue-650 67 2 - - PUNCT issue-650 67 3 viii viii NOUN issue-650 67 4 increased increase VERB issue-650 67 5 the the DET issue-650 67 6 size size NOUN issue-650 67 7 of of ADP issue-650 67 8 the the DET issue-650 67 9 tsb tsb NOUN issue-650 67 10 was be AUX issue-650 67 11 postponed postpone VERB issue-650 67 12 for for ADP issue-650 67 13 another another DET issue-650 67 14 year year NOUN issue-650 67 15 – – PUNCT issue-650 67 16 until until ADP issue-650 67 17 january january PROPN issue-650 67 18 1 1 NUM issue-650 67 19 , , PUNCT issue-650 67 20 2016 2016 NUM issue-650 67 21 . . PUNCT issue-650 68 1 however however ADV issue-650 68 2 , , PUNCT issue-650 68 3 in in ADP issue-650 68 4 2016 2016 NUM issue-650 68 5 , , PUNCT issue-650 68 6 tsb tsb PROPN issue-650 68 7 was be AUX issue-650 68 8 determined determine VERB issue-650 68 9 at at ADP issue-650 68 10 the the DET issue-650 68 11 level level NOUN issue-650 68 12 of of ADP issue-650 68 13 50 50 NUM issue-650 68 14 % % NOUN issue-650 68 15 of of ADP issue-650 68 16 the the DET issue-650 68 17 subsistence subsistence NOUN issue-650 68 18 minimum minimum NOUN issue-650 68 19 for for ADP issue-650 68 20 ablebodied ablebodied ADJ issue-650 68 21 persons person NOUN issue-650 68 22 with with ADP issue-650 68 23 the the DET issue-650 68 24 transfer transfer NOUN issue-650 68 25 of of ADP issue-650 68 26 this this DET issue-650 68 27 norm norm NOUN issue-650 68 28 from from ADP issue-650 68 29 item item NOUN issue-650 68 30 1 1 NUM issue-650 68 31 of of ADP issue-650 68 32 the the DET issue-650 68 33 xix xix NOUN issue-650 68 34 “ " PUNCT issue-650 68 35 final final ADJ issue-650 68 36 provisions provision NOUN issue-650 68 37 ” " PUNCT issue-650 68 38 in in ADP issue-650 68 39 subparagraph subparagraph NOUN issue-650 68 40 169.1.1 169.1.1 NUM issue-650 68 41 paragraph paragraph NOUN issue-650 68 42 of of ADP issue-650 68 43 article article NOUN issue-650 68 44 169 169 NUM issue-650 68 45 tcu tcu NOUN issue-650 68 46 . . PUNCT issue-650 69 1 taking take VERB issue-650 69 2 into into ADP issue-650 69 3 account account NOUN issue-650 69 4 the the DET issue-650 69 5 inclusion inclusion NOUN issue-650 69 6 of of ADP issue-650 69 7 the the DET issue-650 69 8 reduction reduction NOUN issue-650 69 9 coefficient coefficient NOUN issue-650 69 10 in in ADP issue-650 69 11 the the DET issue-650 69 12 main main ADJ issue-650 69 13 text text NOUN issue-650 69 14 of of ADP issue-650 69 15 the the DET issue-650 69 16 code code NOUN issue-650 69 17 , , PUNCT issue-650 69 18 we we PRON issue-650 69 19 estimate estimate VERB issue-650 69 20 the the DET issue-650 69 21 likelihood likelihood NOUN issue-650 69 22 of of ADP issue-650 69 23 an an DET issue-650 69 24 increase increase NOUN issue-650 69 25 in in ADP issue-650 69 26 the the DET issue-650 69 27 tsb tsb NOUN issue-650 69 28 to to PART issue-650 69 29 100 100 NUM issue-650 69 30 % % NOUN issue-650 69 31 of of ADP issue-650 69 32 the the DET issue-650 69 33 subsistence subsistence NOUN issue-650 69 34 minimum minimum NOUN issue-650 69 35 for for ADP issue-650 69 36 able able ADJ issue-650 69 37 - - PUNCT issue-650 69 38 bodied bodied ADJ issue-650 69 39 persons person NOUN issue-650 69 40 in in ADP issue-650 69 41 the the DET issue-650 69 42 near near ADJ issue-650 69 43 future future NOUN issue-650 69 44 as as ADP issue-650 69 45 insignificant insignificant ADJ issue-650 69 46 . . PUNCT issue-650 70 1 in in ADP issue-650 70 2 general general ADJ issue-650 70 3 , , PUNCT issue-650 70 4 tsb tsb PROPN issue-650 70 5 can can AUX issue-650 70 6 be be AUX issue-650 70 7 called call VERB issue-650 70 8 a a DET issue-650 70 9 virtual virtual ADJ issue-650 70 10 privilege privilege NOUN issue-650 70 11 because because SCONJ issue-650 70 12 of of ADP issue-650 70 13 its its PRON issue-650 70 14 insignificant insignificant ADJ issue-650 70 15 size size NOUN issue-650 70 16 ( ( PUNCT issue-650 70 17 table table NOUN issue-650 70 18 1 1 NUM issue-650 70 19 ) ) PUNCT issue-650 70 20 . . PUNCT issue-650 71 1 as as SCONJ issue-650 71 2 can can AUX issue-650 71 3 be be AUX issue-650 71 4 seen see VERB issue-650 71 5 from from ADP issue-650 71 6 the the DET issue-650 71 7 data datum NOUN issue-650 71 8 in in ADP issue-650 71 9 table table NOUN issue-650 71 10 1 1 NUM issue-650 71 11 , , PUNCT issue-650 71 12 the the DET issue-650 71 13 size size NOUN issue-650 71 14 of of ADP issue-650 71 15 the the DET issue-650 71 16 tsb tsb NOUN issue-650 71 17 for for ADP issue-650 71 18 4 4 NUM issue-650 71 19 years year NOUN issue-650 71 20 actually actually ADV issue-650 71 21 remained remain VERB issue-650 71 22 unchanged unchanged ADJ issue-650 71 23 and and CCONJ issue-650 71 24 taking take VERB issue-650 71 25 into into ADP issue-650 71 26 account account NOUN issue-650 71 27 the the DET issue-650 71 28 size size NOUN issue-650 71 29 of of ADP issue-650 71 30 inflation inflation NOUN issue-650 71 31 – – PUNCT issue-650 71 32 even even ADV issue-650 71 33 decreased decrease VERB issue-650 71 34 , , PUNCT issue-650 71 35 which which PRON issue-650 71 36 in in ADP issue-650 71 37 our our PRON issue-650 71 38 opinion opinion NOUN issue-650 71 39 converts convert VERB issue-650 71 40 a a DET issue-650 71 41 fixed fix VERB issue-650 71 42 size size NOUN issue-650 71 43 of of ADP issue-650 71 44 the the DET issue-650 71 45 tsb tsb NOUN issue-650 71 46 to to ADP issue-650 71 47 a a DET issue-650 71 48 conventional conventional ADJ issue-650 71 49 value value NOUN issue-650 71 50 . . PUNCT issue-650 72 1 the the DET issue-650 72 2 fixed fix VERB issue-650 72 3 maximum maximum ADJ issue-650 72 4 amount amount NOUN issue-650 72 5 of of ADP issue-650 72 6 income income NOUN issue-650 72 7 , , PUNCT issue-650 72 8 which which PRON issue-650 72 9 gives give VERB issue-650 72 10 the the DET issue-650 72 11 right right NOUN issue-650 72 12 to to PART issue-650 72 13 use use VERB issue-650 72 14 the the DET issue-650 72 15 normal normal ADJ issue-650 72 16 size size NOUN issue-650 72 17 of of ADP issue-650 72 18 the the DET issue-650 72 19 tsb tsb NOUN issue-650 72 20 , , PUNCT issue-650 72 21 also also ADV issue-650 72 22 seems seem VERB issue-650 72 23 to to ADP issue-650 72 24 us we PRON issue-650 72 25 to to PART issue-650 72 26 be be AUX issue-650 72 27 economically economically ADV issue-650 72 28 irrational irrational ADJ issue-650 72 29 in in ADP issue-650 72 30 terms term NOUN issue-650 72 31 of of ADP issue-650 72 32 strengthening strengthen VERB issue-650 72 33 the the DET issue-650 72 34 regulatory regulatory ADJ issue-650 72 35 function function NOUN issue-650 72 36 of of ADP issue-650 72 37 the the DET issue-650 72 38 tax tax NOUN issue-650 72 39 . . PUNCT issue-650 73 1 based base VERB issue-650 73 2 on on ADP issue-650 73 3 the the DET issue-650 73 4 values value NOUN issue-650 73 5 of of ADP issue-650 73 6 the the DET issue-650 73 7 subsistence subsistence NOUN issue-650 73 8 minimum minimum NOUN issue-650 73 9 and and CCONJ issue-650 73 10 according accord VERB issue-650 73 11 to to ADP issue-650 73 12 the the DET issue-650 73 13 norms norm NOUN issue-650 73 14 of of ADP issue-650 73 15 the the DET issue-650 73 16 tax tax NOUN issue-650 73 17 code code NOUN issue-650 73 18 of of ADP issue-650 73 19 ukraine ukraine NOUN issue-650 73 20 , , PUNCT issue-650 73 21 the the DET issue-650 73 22 tax tax NOUN issue-650 73 23 social social ADJ issue-650 73 24 benefit benefit NOUN issue-650 73 25 in in ADP issue-650 73 26 2017 2017 NUM issue-650 73 27 had have VERB issue-650 73 28 the the DET issue-650 73 29 following follow VERB issue-650 73 30 indicators indicator NOUN issue-650 73 31 : : PUNCT issue-650 73 32 the the DET issue-650 73 33 maximum maximum ADJ issue-650 73 34 amount amount NOUN issue-650 73 35 for for ADP issue-650 73 36 the the DET issue-650 73 37 application application NOUN issue-650 73 38 of of ADP issue-650 73 39 the the DET issue-650 73 40 tax tax NOUN issue-650 73 41 social social ADJ issue-650 73 42 benefit benefit NOUN issue-650 73 43 : : PUNCT issue-650 73 44 2240 2240 NUM issue-650 73 45 uah uah ADJ issue-650 73 46 , , PUNCT issue-650 73 47 ordinary ordinary ADJ issue-650 73 48 social social ADJ issue-650 73 49 benefit benefit NOUN issue-650 73 50 ( ( PUNCT issue-650 73 51 100 100 NUM issue-650 73 52 % % NOUN issue-650 73 53 ) ) PUNCT issue-650 73 54 – – PUNCT issue-650 73 55 800 800 NUM issue-650 73 56 uah uah NOUN issue-650 73 57 , , PUNCT issue-650 73 58 increased increase VERB issue-650 73 59 social social ADJ issue-650 73 60 benefit benefit NOUN issue-650 73 61 ( ( PUNCT issue-650 73 62 150 150 NUM issue-650 73 63 % % NOUN issue-650 73 64 ) ) PUNCT issue-650 73 65 – – PUNCT issue-650 73 66 1200 1200 NUM issue-650 73 67 uah uah NOUN issue-650 73 68 , , PUNCT issue-650 73 69 increased increase VERB issue-650 73 70 social social ADJ issue-650 73 71 benefit benefit NOUN issue-650 73 72 ( ( PUNCT issue-650 73 73 200 200 NUM issue-650 73 74 % % NOUN issue-650 73 75 ) ) PUNCT issue-650 73 76 – – PUNCT issue-650 73 77 1600 1600 NUM issue-650 73 78 uah uah NOUN issue-650 73 79 , , PUNCT issue-650 73 80 the the DET issue-650 73 81 benefit benefit NOUN issue-650 73 82 in in ADP issue-650 73 83 2018 2018 NUM issue-650 73 84 will will AUX issue-650 73 85 have have VERB issue-650 73 86 the the DET issue-650 73 87 following follow VERB issue-650 73 88 indicators indicator NOUN issue-650 73 89 : : PUNCT issue-650 73 90 the the DET issue-650 73 91 maximum maximum ADJ issue-650 73 92 amount amount NOUN issue-650 73 93 for for ADP issue-650 73 94 the the DET issue-650 73 95 application application NOUN issue-650 73 96 of of ADP issue-650 73 97 tax tax NOUN issue-650 73 98 social social ADJ issue-650 73 99 benefits benefit NOUN issue-650 73 100 : : PUNCT issue-650 73 101 2470 2470 NUM issue-650 73 102 uah uah ADJ issue-650 73 103 , , PUNCT issue-650 73 104 ordinary ordinary ADJ issue-650 73 105 social social ADJ issue-650 73 106 privilege privilege NOUN issue-650 73 107 ( ( PUNCT issue-650 73 108 100 100 NUM issue-650 73 109 % % NOUN issue-650 73 110 ) ) PUNCT issue-650 73 111 – – PUNCT issue-650 73 112 881 881 NUM issue-650 73 113 uah uah NOUN issue-650 73 114 , , PUNCT issue-650 73 115 increased increase VERB issue-650 73 116 social social ADJ issue-650 73 117 benefit benefit NOUN issue-650 73 118 ( ( PUNCT issue-650 73 119 150 150 NUM issue-650 73 120 % % NOUN issue-650 73 121 ) ) PUNCT issue-650 73 122 – – PUNCT issue-650 73 123 1321.50 1321.50 NUM issue-650 73 124 uah uah PROPN issue-650 73 125 , , PUNCT issue-650 73 126 increased increase VERB issue-650 73 127 social social ADJ issue-650 73 128 benefit benefit NOUN issue-650 73 129 ( ( PUNCT issue-650 73 130 200 200 NUM issue-650 73 131 % % NOUN issue-650 73 132 ) ) PUNCT issue-650 73 133 – – PUNCT issue-650 73 134 1762 1762 NUM issue-650 73 135 uah uah NOUN issue-650 73 136 . . PUNCT issue-650 74 1 the the DET issue-650 74 2 tax tax NOUN issue-650 74 3 social social ADJ issue-650 74 4 benefit benefit NOUN issue-650 74 5 is be AUX issue-650 74 6 granted grant VERB issue-650 74 7 in in ADP issue-650 74 8 the the DET issue-650 74 9 amount amount NOUN issue-650 74 10 equal equal ADJ issue-650 74 11 to to ADP issue-650 74 12 50 50 NUM issue-650 74 13 percent percent NOUN issue-650 74 14 of of ADP issue-650 74 15 the the DET issue-650 74 16 subsistence subsistence NOUN issue-650 74 17 minimum minimum NOUN issue-650 74 18 for for ADP issue-650 74 19 an an DET issue-650 74 20 ablebodied ablebodied ADJ issue-650 74 21 person person NOUN issue-650 74 22 . . PUNCT issue-650 75 1 4 4 X issue-650 75 2 . . X issue-650 75 3 survey survey NOUN issue-650 75 4 methodology methodology NOUN issue-650 75 5 in in ADP issue-650 75 6 accordance accordance NOUN issue-650 75 7 with with ADP issue-650 75 8 the the DET issue-650 75 9 law law NOUN issue-650 75 10 of of ADP issue-650 75 11 ukraine ukraine NOUN issue-650 75 12 “ " PUNCT issue-650 75 13 on on ADP issue-650 75 14 the the DET issue-650 75 15 state state NOUN issue-650 75 16 budget budget NOUN issue-650 75 17 of of ADP issue-650 75 18 ukraine ukraine NOUN issue-650 75 19 for for ADP issue-650 75 20 2017 2017 NUM issue-650 75 21 ” " PUNCT issue-650 76 1 [ [ X issue-650 76 2 8 8 NUM issue-650 76 3 ] ] PUNCT issue-650 76 4 , , PUNCT issue-650 76 5 the the DET issue-650 76 6 budget budget NOUN issue-650 76 7 for for ADP issue-650 76 8 2017 2017 NUM issue-650 76 9 includes include VERB issue-650 76 10 the the DET issue-650 76 11 following follow VERB issue-650 76 12 social social ADJ issue-650 76 13 indicators indicator NOUN issue-650 76 14 : : PUNCT issue-650 76 15 minimum minimum ADJ issue-650 76 16 wage wage NOUN issue-650 76 17 in in ADP issue-650 76 18 2017 2017 NUM issue-650 76 19 : : PUNCT issue-650 76 20 in in ADP issue-650 76 21 monthly monthly ADJ issue-650 76 22 amount amount NOUN issue-650 76 23 : : PUNCT issue-650 76 24 from from ADP issue-650 76 25 january january PROPN issue-650 76 26 1 1 NUM issue-650 76 27 , , PUNCT issue-650 76 28 2017 2017 NUM issue-650 76 29 – – PUNCT issue-650 76 30 3200 3200 NUM issue-650 76 31 uah uah NOUN issue-650 76 32 ; ; PUNCT issue-650 76 33 hourly hourly ADJ issue-650 76 34 rate rate NOUN issue-650 76 35 : : PUNCT issue-650 76 36 from from ADP issue-650 76 37 january january PROPN issue-650 76 38 1 1 NUM issue-650 76 39 , , PUNCT issue-650 76 40 2017 2017 NUM issue-650 76 41 – – PUNCT issue-650 76 42 19.34 19.34 NUM issue-650 76 43 uah uah NOUN issue-650 76 44 . . PUNCT issue-650 76 45 table table NOUN issue-650 76 46 1 1 NUM issue-650 76 47 changing change VERB issue-650 76 48 the the DET issue-650 76 49 tax tax NOUN issue-650 76 50 social social ADJ issue-650 76 51 benefit benefit NOUN issue-650 76 52 and and CCONJ issue-650 76 53 its its PRON issue-650 76 54 related related ADJ issue-650 76 55 indicators indicator NOUN issue-650 76 56 in in ADP issue-650 76 57 2011–2018 2011–2018 NUM issue-650 76 58 year year NOUN issue-650 76 59 marginal marginal ADJ issue-650 76 60 wage wage NOUN issue-650 76 61 giving give VERB issue-650 76 62 right right NOUN issue-650 76 63 to to AUX issue-650 76 64 tsb tsb VERB issue-650 76 65 the the DET issue-650 76 66 subsistence subsistence NOUN issue-650 76 67 minimum minimum NOUN issue-650 76 68 for for ADP issue-650 76 69 able able ADJ issue-650 76 70 - - PUNCT issue-650 76 71 bodied bodied ADJ issue-650 76 72 persons person NOUN issue-650 76 73 as as ADP issue-650 76 74 of of ADP issue-650 76 75 the the DET issue-650 76 76 1st 1st NOUN issue-650 76 77 of of ADP issue-650 76 78 the the DET issue-650 76 79 reporting reporting NOUN issue-650 76 80 year year NOUN issue-650 76 81 reducing reduce VERB issue-650 76 82 factor factor NOUN issue-650 76 83 the the DET issue-650 76 84 amount amount NOUN issue-650 76 85 of of ADP issue-650 76 86 the the DET issue-650 76 87 tsb tsb ADJ issue-650 76 88 100 100 NUM issue-650 76 89 % % NOUN issue-650 76 90 ( ( PUNCT issue-650 76 91 subparagraph subparagraph NOUN issue-650 76 92 169.1.1 169.1.1 NUM issue-650 76 93 and and CCONJ issue-650 76 94 subparagraph subparagraph NOUN issue-650 76 95 169.1.2 169.1.2 NUM issue-650 76 96 tcu tcu NOUN issue-650 76 97 ) ) PUNCT issue-650 76 98 ( ( PUNCT issue-650 76 99 col col PROPN issue-650 76 100 . . PROPN issue-650 76 101 3 3 NUM issue-650 76 102 х х PROPN issue-650 76 103 col col PROPN issue-650 76 104 . . PROPN issue-650 76 105 4 4 NUM issue-650 76 106 х х PROPN issue-650 76 107 100 100 NUM issue-650 76 108 % % NOUN issue-650 76 109 ) ) PUNCT issue-650 76 110 150 150 NUM issue-650 76 111 % % NOUN issue-650 76 112 ( ( PUNCT issue-650 76 113 subparagraph subparagraph NOUN issue-650 76 114 169.1.3 169.1.3 NUM issue-650 76 115 tcu tcu NOUN issue-650 76 116 ) ) PUNCT issue-650 76 117 ( ( PUNCT issue-650 76 118 col col PROPN issue-650 76 119 . . PROPN issue-650 76 120 3 3 NUM issue-650 76 121 х х PROPN issue-650 76 122 col col PROPN issue-650 76 123 . . PROPN issue-650 76 124 4 4 NUM issue-650 76 125 х х PROPN issue-650 76 126 150 150 NUM issue-650 76 127 % % NOUN issue-650 76 128 ) ) PUNCT issue-650 76 129 200 200 NUM issue-650 76 130 % % NOUN issue-650 76 131 ( ( PUNCT issue-650 76 132 subparagraph subparagraph NOUN issue-650 76 133 169.1.4 169.1.4 NUM issue-650 76 134 tcu tcu NOUN issue-650 76 135 ) ) PUNCT issue-650 76 136 ( ( PUNCT issue-650 76 137 col col PROPN issue-650 76 138 . . PROPN issue-650 76 139 3 3 NUM issue-650 76 140 х х PROPN issue-650 76 141 col col PROPN issue-650 76 142 . . PROPN issue-650 76 143 4 4 NUM issue-650 76 144 х х NOUN issue-650 76 145 200 200 NUM issue-650 76 146 % % NOUN issue-650 76 147 ) ) PUNCT issue-650 76 148 2011 2011 NUM issue-650 76 149 1 1 NUM issue-650 76 150 320 320 NUM issue-650 76 151 941 941 NUM issue-650 76 152 50 50 NUM issue-650 76 153 % % NOUN issue-650 76 154 470,5 470,5 NOUN issue-650 76 155 705,75 705,75 NOUN issue-650 76 156 941 941 NUM issue-650 76 157 2012 2012 NUM issue-650 76 158 1 1 NUM issue-650 76 159 500 500 NUM issue-650 76 160 1 1 NUM issue-650 76 161 073 073 NUM issue-650 76 162 50 50 NUM issue-650 76 163 % % NOUN issue-650 76 164 536,5 536,5 NOUN issue-650 76 165 804,75 804,75 NOUN issue-650 76 166 1 1 NUM issue-650 76 167 073 073 NUM issue-650 76 168 2013 2013 NUM issue-650 76 169 1 1 NUM issue-650 76 170 610 610 NUM issue-650 76 171 1 1 NUM issue-650 76 172 147 147 NUM issue-650 76 173 50 50 NUM issue-650 76 174 % % NOUN issue-650 76 175 573,5 573,5 NUM issue-650 76 176 860,25 860,25 NOUN issue-650 76 177 1 1 NUM issue-650 76 178 147 147 NUM issue-650 76 179 2014 2014 NUM issue-650 76 180 1 1 NUM issue-650 76 181 710 710 NUM issue-650 76 182 1 1 NUM issue-650 76 183 218 218 NUM issue-650 76 184 50 50 NUM issue-650 76 185 % % NOUN issue-650 76 186 609 609 NUM issue-650 76 187 913,50 913,50 NUM issue-650 76 188 1 1 NUM issue-650 76 189 218 218 NUM issue-650 76 190 2015 2015 NUM issue-650 76 191 1 1 NUM issue-650 76 192 710 710 NUM issue-650 76 193 1 1 NUM issue-650 76 194 218 218 NUM issue-650 76 195 50 50 NUM issue-650 76 196 % % NOUN issue-650 76 197 609 609 NUM issue-650 76 198 913,50 913,50 NUM issue-650 76 199 1 1 NUM issue-650 76 200 218 218 NUM issue-650 76 201 2016 2016 NUM issue-650 76 202 1 1 NUM issue-650 76 203 930 930 NUM issue-650 76 204 1 1 NUM issue-650 76 205 378 378 NUM issue-650 76 206 50 50 NUM issue-650 76 207 % % NOUN issue-650 76 208 689 689 NUM issue-650 76 209 1 1 NUM issue-650 76 210 033,50 033,50 NOUN issue-650 76 211 1 1 NUM issue-650 76 212 378 378 NUM issue-650 76 213 2017 2017 NUM issue-650 76 214 2240 2240 NUM issue-650 76 215 1600 1600 NUM issue-650 76 216 50 50 NUM issue-650 76 217 % % NOUN issue-650 76 218 800 800 NUM issue-650 76 219 1200 1200 NUM issue-650 76 220 1600 1600 NUM issue-650 76 221 2018 2018 NUM issue-650 76 222 2470 2470 NUM issue-650 76 223 1762 1762 NUM issue-650 76 224 50 50 NUM issue-650 76 225 % % NOUN issue-650 77 1 881 881 NUM issue-650 77 2 1321,50 1321,50 NUM issue-650 77 3 1762,00 1762,00 PRON issue-650 77 4 source source NOUN issue-650 77 5 : : PUNCT issue-650 77 6 the the DET issue-650 77 7 state state NOUN issue-650 77 8 fiscal fiscal ADJ issue-650 77 9 service service NOUN issue-650 77 10 of of ADP issue-650 77 11 ukraine ukraine PROPN issue-650 77 12 baltic baltic PROPN issue-650 77 13 journal journal PROPN issue-650 77 14 of of ADP issue-650 77 15 economic economic ADJ issue-650 77 16 studies study NOUN issue-650 77 17 174 174 NUM issue-650 77 18 vol vol NOUN issue-650 77 19 . . PROPN issue-650 77 20 5 5 NUM issue-650 77 21 , , PUNCT issue-650 77 22 no no INTJ issue-650 77 23 . . NOUN issue-650 77 24 2 2 NUM issue-650 77 25 , , PUNCT issue-650 77 26 2019 2019 NUM issue-650 77 27 minimum minimum NOUN issue-650 77 28 wage wage NOUN issue-650 77 29 in in ADP issue-650 77 30 2018 2018 NUM issue-650 77 31 : : PUNCT issue-650 77 32 in in ADP issue-650 77 33 monthly monthly ADJ issue-650 77 34 amount amount NOUN issue-650 77 35 : : PUNCT issue-650 77 36 from from ADP issue-650 77 37 january january PROPN issue-650 77 38 1 1 NUM issue-650 77 39 , , PUNCT issue-650 77 40 2018 2018 NUM issue-650 77 41 – – PUNCT issue-650 77 42 3723 3723 NUM issue-650 77 43 uah uah NOUN issue-650 77 44 ; ; PUNCT issue-650 77 45 in in ADP issue-650 77 46 hourly hourly ADJ issue-650 77 47 rates rate NOUN issue-650 77 48 : : PUNCT issue-650 77 49 from from ADP issue-650 77 50 january january PROPN issue-650 77 51 1 1 NUM issue-650 77 52 , , PUNCT issue-650 77 53 2018 2018 NUM issue-650 77 54 – – PUNCT issue-650 77 55 22.41 22.41 NUM issue-650 77 56 uah uah NOUN issue-650 77 57 . . PUNCT issue-650 77 58 subsistence subsistence NOUN issue-650 77 59 minimum minimum NOUN issue-650 77 60 in in ADP issue-650 77 61 2017 2017 NUM issue-650 77 62 : : PUNCT issue-650 77 63 for for ADP issue-650 77 64 able able ADJ issue-650 77 65 - - PUNCT issue-650 77 66 bodied bodied ADJ issue-650 77 67 persons person NOUN issue-650 77 68 : : PUNCT issue-650 77 69 from from ADP issue-650 77 70 january january PROPN issue-650 77 71 1 1 NUM issue-650 77 72 , , PUNCT issue-650 77 73 2017 2017 NUM issue-650 77 74 – – SYM issue-650 77 75 1600 1600 NUM issue-650 77 76 uah uah NOUN issue-650 77 77 , , PUNCT issue-650 77 78 from from ADP issue-650 77 79 may may PROPN issue-650 77 80 1 1 NUM issue-650 77 81 , , PUNCT issue-650 77 82 2017 2017 NUM issue-650 77 83 – – PUNCT issue-650 77 84 1684 1684 NUM issue-650 77 85 uah uah NOUN issue-650 77 86 , , PUNCT issue-650 77 87 from from ADP issue-650 77 88 december december PROPN issue-650 77 89 1 1 NUM issue-650 77 90 , , PUNCT issue-650 77 91 2017 2017 NUM issue-650 77 92 – – PUNCT issue-650 77 93 1762 1762 NUM issue-650 77 94 uah uah NOUN issue-650 77 95 . . PUNCT issue-650 78 1 in in ADP issue-650 78 2 average average ADJ issue-650 78 3 per per ADP issue-650 78 4 person person NOUN issue-650 78 5 : : PUNCT issue-650 78 6 from from ADP issue-650 78 7 january january PROPN issue-650 78 8 1 1 NUM issue-650 78 9 , , PUNCT issue-650 78 10 2017 2017 NUM issue-650 78 11 – – PUNCT issue-650 78 12 1544 1544 NUM issue-650 78 13 uah uah PROPN issue-650 78 14 , , PUNCT issue-650 78 15 from from ADP issue-650 78 16 may may PROPN issue-650 78 17 1 1 NUM issue-650 78 18 , , PUNCT issue-650 78 19 2017 2017 NUM issue-650 78 20 – – PUNCT issue-650 78 21 1624 1624 NUM issue-650 78 22 uah uah NOUN issue-650 78 23 , , PUNCT issue-650 78 24 from from ADP issue-650 78 25 december december PROPN issue-650 78 26 1 1 NUM issue-650 78 27 , , PUNCT issue-650 78 28 2017 2017 NUM issue-650 78 29 – – SYM issue-650 78 30 1700 1700 NUM issue-650 78 31 uah uah NOUN issue-650 78 32 . . PUNCT issue-650 78 33 subsistence subsistence NOUN issue-650 78 34 minimum minimum NOUN issue-650 78 35 in in ADP issue-650 78 36 2018 2018 NUM issue-650 78 37 : : PUNCT issue-650 78 38 for for ADP issue-650 78 39 able able ADJ issue-650 78 40 - - PUNCT issue-650 78 41 bodied bodied ADJ issue-650 78 42 persons person NOUN issue-650 78 43 : : PUNCT issue-650 78 44 from from ADP issue-650 78 45 january january PROPN issue-650 78 46 1 1 NUM issue-650 78 47 , , PUNCT issue-650 78 48 2018 2018 NUM issue-650 78 49 – – PUNCT issue-650 78 50 1762 1762 NUM issue-650 78 51 uah uah NOUN issue-650 78 52 ; ; PUNCT issue-650 78 53 from from ADP issue-650 78 54 july july PROPN issue-650 78 55 1 1 NUM issue-650 78 56 , , PUNCT issue-650 78 57 2018 2018 NUM issue-650 78 58 – – PUNCT issue-650 78 59 1841 1841 NUM issue-650 78 60 uah uah NOUN issue-650 78 61 ; ; PUNCT issue-650 78 62 from from ADP issue-650 78 63 december december PROPN issue-650 78 64 1 1 NUM issue-650 78 65 , , PUNCT issue-650 78 66 2018 2018 NUM issue-650 78 67 – – PUNCT issue-650 78 68 1921 1921 NUM issue-650 78 69 uah uah NOUN issue-650 78 70 . . PUNCT issue-650 79 1 on on ADP issue-650 79 2 average average ADJ issue-650 79 3 , , PUNCT issue-650 79 4 one one NUM issue-650 79 5 person person NOUN issue-650 79 6 : : PUNCT issue-650 79 7 from from ADP issue-650 79 8 january january PROPN issue-650 79 9 1 1 NUM issue-650 79 10 , , PUNCT issue-650 79 11 2018 2018 NUM issue-650 79 12 – – PUNCT issue-650 79 13 1700 1700 NUM issue-650 79 14 uah uah NOUN issue-650 79 15 ; ; PUNCT issue-650 79 16 from from ADP issue-650 79 17 july july PROPN issue-650 79 18 1 1 NUM issue-650 79 19 , , PUNCT issue-650 79 20 2018 2018 NUM issue-650 79 21 – – PUNCT issue-650 79 22 1777 1777 NUM issue-650 79 23 uah uah NOUN issue-650 79 24 ; ; PUNCT issue-650 79 25 from from ADP issue-650 79 26 december december PROPN issue-650 79 27 1 1 NUM issue-650 79 28 , , PUNCT issue-650 79 29 2018 2018 NUM issue-650 79 30 – – PUNCT issue-650 79 31 1853 1853 NUM issue-650 79 32 uah uah NOUN issue-650 79 33 . . PUNCT issue-650 80 1 for for ADP issue-650 80 2 children child NOUN issue-650 80 3 under under ADP issue-650 80 4 the the DET issue-650 80 5 age age NOUN issue-650 80 6 of of ADP issue-650 80 7 6 6 NUM issue-650 80 8 : : PUNCT issue-650 80 9 from from ADP issue-650 80 10 january january PROPN issue-650 80 11 1 1 NUM issue-650 80 12 , , PUNCT issue-650 80 13 2017 2017 NUM issue-650 80 14 – – SYM issue-650 80 15 1355 1355 NUM issue-650 80 16 uah uah NOUN issue-650 80 17 , , PUNCT issue-650 80 18 from from ADP issue-650 80 19 may may PROPN issue-650 80 20 1 1 NUM issue-650 80 21 , , PUNCT issue-650 80 22 2017 2017 NUM issue-650 80 23 – – SYM issue-650 80 24 1426 1426 NUM issue-650 80 25 uah uah NOUN issue-650 80 26 , , PUNCT issue-650 80 27 from from ADP issue-650 80 28 december december PROPN issue-650 80 29 1 1 NUM issue-650 80 30 , , PUNCT issue-650 80 31 2017 2017 NUM issue-650 80 32 – – SYM issue-650 80 33 1429 1429 NUM issue-650 80 34 uah uah NOUN issue-650 80 35 . . PUNCT issue-650 81 1 for for ADP issue-650 81 2 children child NOUN issue-650 81 3 aged age VERB issue-650 81 4 6 6 NUM issue-650 81 5 to to PART issue-650 81 6 18 18 NUM issue-650 81 7 years year NOUN issue-650 81 8 : : PUNCT issue-650 81 9 from from ADP issue-650 81 10 january january PROPN issue-650 81 11 1 1 NUM issue-650 81 12 , , PUNCT issue-650 81 13 2017 2017 NUM issue-650 81 14 – – PUNCT issue-650 81 15 1689 1689 NUM issue-650 81 16 uah uah NOUN issue-650 81 17 , , PUNCT issue-650 81 18 from from ADP issue-650 81 19 may may PROPN issue-650 81 20 1 1 NUM issue-650 81 21 , , PUNCT issue-650 81 22 2017 2017 NUM issue-650 81 23 – – PUNCT issue-650 81 24 1777 1777 NUM issue-650 81 25 uah uah PROPN issue-650 81 26 , , PUNCT issue-650 81 27 from from ADP issue-650 81 28 december december PROPN issue-650 81 29 1 1 NUM issue-650 81 30 , , PUNCT issue-650 81 31 2017 2017 NUM issue-650 81 32 – – PUNCT issue-650 81 33 1860 1860 NUM issue-650 81 34 uah uah NOUN issue-650 81 35 . . PUNCT issue-650 82 1 for for ADP issue-650 82 2 people people NOUN issue-650 82 3 who who PRON issue-650 82 4 have have AUX issue-650 82 5 lost lose VERB issue-650 82 6 their their PRON issue-650 82 7 ability ability NOUN issue-650 82 8 to to PART issue-650 82 9 work work VERB issue-650 82 10 : : PUNCT issue-650 82 11 from from ADP issue-650 82 12 january january PROPN issue-650 82 13 1 1 NUM issue-650 82 14 , , PUNCT issue-650 82 15 2017 2017 NUM issue-650 82 16 – – PUNCT issue-650 82 17 1247 1247 NUM issue-650 82 18 uah uah NOUN issue-650 82 19 , , PUNCT issue-650 82 20 from from ADP issue-650 82 21 may may PROPN issue-650 82 22 1 1 NUM issue-650 82 23 , , PUNCT issue-650 82 24 2017 2017 NUM issue-650 82 25 – – SYM issue-650 82 26 1312 1312 NUM issue-650 82 27 uah uah NOUN issue-650 82 28 , , PUNCT issue-650 82 29 from from ADP issue-650 82 30 december december PROPN issue-650 82 31 1 1 NUM issue-650 82 32 , , PUNCT issue-650 82 33 2017 2017 NUM issue-650 82 34 – – PUNCT issue-650 82 35 1373 1373 NUM issue-650 82 36 uah uah NOUN issue-650 82 37 ( ( PUNCT issue-650 82 38 fedoryshyna fedoryshyna NOUN issue-650 82 39 , , PUNCT issue-650 82 40 2017 2017 NUM issue-650 82 41 ) ) PUNCT issue-650 82 42 . . PUNCT issue-650 83 1 the the DET issue-650 83 2 established establish VERB issue-650 83 3 indicators indicator NOUN issue-650 83 4 for for ADP issue-650 83 5 the the DET issue-650 83 6 tax tax NOUN issue-650 83 7 social social ADJ issue-650 83 8 benefit benefit NOUN issue-650 83 9 are be AUX issue-650 83 10 calculated calculate VERB issue-650 83 11 according accord VERB issue-650 83 12 to to ADP issue-650 83 13 the the DET issue-650 83 14 following following ADJ issue-650 83 15 algorithm algorithm NOUN issue-650 83 16 : : PUNCT issue-650 83 17 the the DET issue-650 83 18 maximum maximum ADJ issue-650 83 19 amount amount NOUN issue-650 83 20 for for ADP issue-650 83 21 the the DET issue-650 83 22 application application NOUN issue-650 83 23 of of ADP issue-650 83 24 the the DET issue-650 83 25 tax tax NOUN issue-650 83 26 social social ADJ issue-650 83 27 benefit benefit NOUN issue-650 83 28 : : PUNCT issue-650 83 29 the the DET issue-650 83 30 subsistence subsistence NOUN issue-650 83 31 minimum minimum NOUN issue-650 83 32 for for ADP issue-650 83 33 an an DET issue-650 83 34 able able ADJ issue-650 83 35 - - PUNCT issue-650 83 36 bodied bodied ADJ issue-650 83 37 person person NOUN issue-650 83 38 on on ADP issue-650 83 39 january january PROPN issue-650 83 40 1 1 NUM issue-650 83 41 of of ADP issue-650 83 42 the the DET issue-650 83 43 reporting reporting NOUN issue-650 83 44 tax tax NOUN issue-650 83 45 year year NOUN issue-650 83 46 multiplied multiply VERB issue-650 83 47 by by ADP issue-650 83 48 1.4 1.4 NUM issue-650 83 49 and and CCONJ issue-650 83 50 rounded round VERB issue-650 83 51 to to ADP issue-650 83 52 the the DET issue-650 83 53 nearest near ADJ issue-650 83 54 10 10 NUM issue-650 83 55 uah uah NOUN issue-650 83 56 ( ( PUNCT issue-650 83 57 clause clause NOUN issue-650 83 58 169.4.1 169.4.1 NUM issue-650 83 59 tcu tcu NOUN issue-650 83 60 ) ) PUNCT issue-650 83 61 . . PUNCT issue-650 84 1 the the DET issue-650 84 2 size size NOUN issue-650 84 3 of of ADP issue-650 84 4 the the DET issue-650 84 5 tax tax NOUN issue-650 84 6 social social ADJ issue-650 84 7 benefit benefit NOUN issue-650 84 8 is be AUX issue-650 84 9 equal equal ADJ issue-650 84 10 to to ADP issue-650 84 11 50 50 NUM issue-650 84 12 % % NOUN issue-650 84 13 of of ADP issue-650 84 14 the the DET issue-650 84 15 subsistence subsistence NOUN issue-650 84 16 minimum minimum NOUN issue-650 84 17 for for ADP issue-650 84 18 an an DET issue-650 84 19 able able ADJ issue-650 84 20 - - PUNCT issue-650 84 21 bodied bodied ADJ issue-650 84 22 person person NOUN issue-650 84 23 ( ( PUNCT issue-650 84 24 per per ADP issue-650 84 25 month month NOUN issue-650 84 26 ) ) PUNCT issue-650 84 27 , , PUNCT issue-650 84 28 established establish VERB issue-650 84 29 by by ADP issue-650 84 30 law law NOUN issue-650 84 31 on on ADP issue-650 84 32 january january PROPN issue-650 84 33 1 1 NUM issue-650 84 34 of of ADP issue-650 84 35 the the DET issue-650 84 36 reporting reporting NOUN issue-650 84 37 tax tax NOUN issue-650 84 38 year year NOUN issue-650 84 39 ( ( PUNCT issue-650 84 40 section section NOUN issue-650 84 41 169.1.1 169.1.1 PROPN issue-650 84 42 tcu tcu PROPN issue-650 84 43 ) ) PUNCT issue-650 84 44 ( ( PUNCT issue-650 84 45 fedoryshyna fedoryshyna NOUN issue-650 84 46 , , PUNCT issue-650 84 47 2017 2017 NUM issue-650 84 48 ) ) PUNCT issue-650 84 49 . . PUNCT issue-650 85 1 5 5 X issue-650 85 2 . . X issue-650 85 3 findings finding NOUN issue-650 85 4 with with ADP issue-650 85 5 the the DET issue-650 85 6 size size NOUN issue-650 85 7 of of ADP issue-650 85 8 the the DET issue-650 85 9 subsistence subsistence NOUN issue-650 85 10 minimum minimum NOUN issue-650 85 11 for for ADP issue-650 85 12 an an DET issue-650 85 13 able able ADJ issue-650 85 14 - - PUNCT issue-650 85 15 bodied bodied ADJ issue-650 85 16 person person NOUN issue-650 85 17 as as ADP issue-650 85 18 of of ADP issue-650 85 19 01.01.2018 01.01.2018 NOUN issue-650 85 20 in in ADP issue-650 85 21 the the DET issue-650 85 22 amount amount NOUN issue-650 85 23 of of ADP issue-650 85 24 1762 1762 NUM issue-650 85 25 uah uah NOUN issue-650 85 26 , , PUNCT issue-650 85 27 the the DET issue-650 85 28 marginal marginal ADJ issue-650 85 29 revenue revenue NOUN issue-650 85 30 for for ADP issue-650 85 31 application application NOUN issue-650 85 32 of of ADP issue-650 85 33 the the DET issue-650 85 34 tax tax NOUN issue-650 85 35 social social ADJ issue-650 85 36 benefit benefit NOUN issue-650 85 37 in in ADP issue-650 85 38 2018 2018 NUM issue-650 85 39 will will AUX issue-650 85 40 be be AUX issue-650 85 41 : : PUNCT issue-650 85 42 1762 1762 NUM issue-650 85 43 hryvnias hryvnias NOUN issue-650 85 44 x x PUNCT issue-650 85 45 1.4 1.4 NUM issue-650 85 46 = = SYM issue-650 85 47 2470 2470 NUM issue-650 85 48 hryvnias hryvnia NOUN issue-650 85 49 however however ADV issue-650 85 50 , , PUNCT issue-650 85 51 the the DET issue-650 85 52 size size NOUN issue-650 85 53 of of ADP issue-650 85 54 the the DET issue-650 85 55 minimum minimum ADJ issue-650 85 56 wage wage NOUN issue-650 85 57 from from ADP issue-650 85 58 01.01.2018 01.01.2018 NOUN issue-650 85 59 is be AUX issue-650 85 60 3723 3723 NUM issue-650 85 61 uah uah NOUN issue-650 85 62 . . PUNCT issue-650 86 1 therefore therefore ADV issue-650 86 2 , , PUNCT issue-650 86 3 less less ADJ issue-650 86 4 than than SCONJ issue-650 86 5 this this DET issue-650 86 6 value value NOUN issue-650 86 7 can can AUX issue-650 86 8 not not PART issue-650 86 9 be be AUX issue-650 86 10 charged charge VERB issue-650 86 11 to to ADP issue-650 86 12 the the DET issue-650 86 13 employee employee NOUN issue-650 86 14 for for ADP issue-650 86 15 the the DET issue-650 86 16 monthly monthly ADJ issue-650 86 17 labour labour NOUN issue-650 86 18 rate rate NOUN issue-650 86 19 . . PUNCT issue-650 87 1 so so ADV issue-650 87 2 , , PUNCT issue-650 87 3 it it PRON issue-650 87 4 turns turn VERB issue-650 87 5 out out ADP issue-650 87 6 that that SCONJ issue-650 87 7 the the DET issue-650 87 8 tax tax NOUN issue-650 87 9 social social ADJ issue-650 87 10 benefit benefit NOUN issue-650 87 11 will will AUX issue-650 87 12 not not PART issue-650 87 13 be be AUX issue-650 87 14 applied apply VERB issue-650 87 15 to to ADP issue-650 87 16 the the DET issue-650 87 17 income income NOUN issue-650 87 18 of of ADP issue-650 87 19 the the DET issue-650 87 20 vast vast ADJ issue-650 87 21 majority majority NOUN issue-650 87 22 of of ADP issue-650 87 23 employees employee NOUN issue-650 87 24 , , PUNCT issue-650 87 25 since since SCONJ issue-650 87 26 their their PRON issue-650 87 27 salaries salary NOUN issue-650 87 28 should should AUX issue-650 87 29 be be AUX issue-650 87 30 higher high ADJ issue-650 87 31 than than ADP issue-650 87 32 uah uah ADJ issue-650 87 33 3723 3723 NUM issue-650 87 34 , , PUNCT issue-650 87 35 and and CCONJ issue-650 87 36 the the DET issue-650 87 37 maximum maximum ADJ issue-650 87 38 income income NOUN issue-650 87 39 for for ADP issue-650 87 40 the the DET issue-650 87 41 application application NOUN issue-650 87 42 tax tax NOUN issue-650 87 43 social social ADJ issue-650 87 44 benefit benefit NOUN issue-650 87 45 for for ADP issue-650 87 46 2018 2018 NUM issue-650 87 47 – – PUNCT issue-650 87 48 uah uah NOUN issue-650 87 49 2470 2470 NUM issue-650 87 50 . . PUNCT issue-650 88 1 the the DET issue-650 88 2 size size NOUN issue-650 88 3 of of ADP issue-650 88 4 the the DET issue-650 88 5 general general ADJ issue-650 88 6 tax tax NOUN issue-650 88 7 social social ADJ issue-650 88 8 income income NOUN issue-650 88 9 for for ADP issue-650 88 10 2018 2018 NUM issue-650 88 11 amounts amount NOUN issue-650 88 12 to to ADP issue-650 88 13 50 50 NUM issue-650 88 14 % % NOUN issue-650 88 15 of of ADP issue-650 88 16 the the DET issue-650 88 17 subsistence subsistence NOUN issue-650 88 18 minimum minimum NOUN issue-650 88 19 for for ADP issue-650 88 20 an an DET issue-650 88 21 able able ADJ issue-650 88 22 - - PUNCT issue-650 88 23 bodied bodied ADJ issue-650 88 24 person person NOUN issue-650 88 25 ( ( PUNCT issue-650 88 26 per per ADP issue-650 88 27 month month NOUN issue-650 88 28 ) ) PUNCT issue-650 88 29 established establish VERB issue-650 88 30 by by ADP issue-650 88 31 law law NOUN issue-650 88 32 on on ADP issue-650 88 33 january january PROPN issue-650 88 34 1 1 NUM issue-650 88 35 of of ADP issue-650 88 36 the the DET issue-650 88 37 reporting reporting NOUN issue-650 88 38 tax tax NOUN issue-650 88 39 year year NOUN issue-650 88 40 ( ( PUNCT issue-650 88 41 clause clause NOUN issue-650 88 42 169.1.1 169.1.1 NUM issue-650 88 43 of of ADP issue-650 88 44 the the DET issue-650 88 45 tax tax NOUN issue-650 88 46 code code NOUN issue-650 88 47 ): ): PUNCT issue-650 88 48 1762 1762 NUM issue-650 88 49 hryvnias hryvnias NOUN issue-650 88 50 50 50 NUM issue-650 88 51 % % NOUN issue-650 88 52 = = SYM issue-650 88 53 881 881 NUM issue-650 88 54 hryvnias hryvnia NOUN issue-650 88 55 . . PUNCT issue-650 89 1 thus thus ADV issue-650 89 2 , , PUNCT issue-650 89 3 only only ADV issue-650 89 4 the the DET issue-650 89 5 workers worker NOUN issue-650 89 6 who who PRON issue-650 89 7 work work VERB issue-650 89 8 under under ADP issue-650 89 9 conditions condition NOUN issue-650 89 10 of of ADP issue-650 89 11 part part ADJ issue-650 89 12 - - PUNCT issue-650 89 13 time time NOUN issue-650 89 14 work work NOUN issue-650 89 15 will will AUX issue-650 89 16 be be AUX issue-650 89 17 able able ADJ issue-650 89 18 to to PART issue-650 89 19 benefit benefit VERB issue-650 89 20 from from ADP issue-650 89 21 the the DET issue-650 89 22 general general ADJ issue-650 89 23 tax tax NOUN issue-650 89 24 social social ADJ issue-650 89 25 income income NOUN issue-650 89 26 , , PUNCT issue-650 89 27 and and CCONJ issue-650 89 28 this this PRON issue-650 89 29 is be AUX issue-650 89 30 not not PART issue-650 89 31 always always ADV issue-650 89 32 the the DET issue-650 89 33 case case NOUN issue-650 89 34 . . PUNCT issue-650 90 1 6 6 X issue-650 90 2 . . X issue-650 90 3 conclusions conclusion NOUN issue-650 90 4 the the DET issue-650 90 5 lack lack NOUN issue-650 90 6 of of ADP issue-650 90 7 relevant relevant ADJ issue-650 90 8 statistical statistical ADJ issue-650 90 9 information information NOUN issue-650 90 10 in in ADP issue-650 90 11 ukraine ukraine NOUN issue-650 90 12 due due ADP issue-650 90 13 to to ADP issue-650 90 14 the the DET issue-650 90 15 lack lack NOUN issue-650 90 16 of of ADP issue-650 90 17 accounting account VERB issue-650 90 18 for for ADP issue-650 90 19 budget budget NOUN issue-650 90 20 losses loss NOUN issue-650 90 21 through through ADP issue-650 90 22 the the DET issue-650 90 23 provision provision NOUN issue-650 90 24 of of ADP issue-650 90 25 individual individual ADJ issue-650 90 26 income income NOUN issue-650 90 27 tax tax NOUN issue-650 90 28 benefits benefit NOUN issue-650 90 29 does do AUX issue-650 90 30 not not PART issue-650 90 31 allow allow VERB issue-650 90 32 for for ADP issue-650 90 33 the the DET issue-650 90 34 use use NOUN issue-650 90 35 of of ADP issue-650 90 36 an an DET issue-650 90 37 adequate adequate ADJ issue-650 90 38 mathematical mathematical ADJ issue-650 90 39 instrument instrument NOUN issue-650 90 40 that that PRON issue-650 90 41 has have AUX issue-650 90 42 been be AUX issue-650 90 43 successfully successfully ADV issue-650 90 44 used use VERB issue-650 90 45 in in ADP issue-650 90 46 countries country NOUN issue-650 90 47 such such ADJ issue-650 90 48 as as ADP issue-650 90 49 germany germany PROPN issue-650 90 50 , , PUNCT issue-650 90 51 poland poland PROPN issue-650 90 52 , , PUNCT issue-650 90 53 france france PROPN issue-650 90 54 to to PART issue-650 90 55 determine determine VERB issue-650 90 56 the the DET issue-650 90 57 change change NOUN issue-650 90 58 in in ADP issue-650 90 59 tax tax NOUN issue-650 90 60 revenues revenue NOUN issue-650 90 61 from from ADP issue-650 90 62 tax tax NOUN issue-650 90 63 increases increase NOUN issue-650 90 64 for for ADP issue-650 90 65 tax tax NOUN issue-650 90 66 incentives incentive NOUN issue-650 90 67 for for ADP issue-650 90 68 hired hire VERB issue-650 90 69 workers worker NOUN issue-650 90 70 . . PUNCT issue-650 91 1 the the DET issue-650 91 2 introduction introduction NOUN issue-650 91 3 of of ADP issue-650 91 4 the the DET issue-650 91 5 concept concept NOUN issue-650 91 6 of of ADP issue-650 91 7 tax tax NOUN issue-650 91 8 expenditures expenditure NOUN issue-650 91 9 into into ADP issue-650 91 10 domestic domestic ADJ issue-650 91 11 practice practice NOUN issue-650 91 12 will will AUX issue-650 91 13 provide provide VERB issue-650 91 14 a a DET issue-650 91 15 completely completely ADV issue-650 91 16 new new ADJ issue-650 91 17 impetus impetus NOUN issue-650 91 18 to to ADP issue-650 91 19 the the DET issue-650 91 20 relationship relationship NOUN issue-650 91 21 around around ADP issue-650 91 22 tax tax NOUN issue-650 91 23 deductions deduction NOUN issue-650 91 24 from from ADP issue-650 91 25 individual individual ADJ issue-650 91 26 income income NOUN issue-650 91 27 tax tax NOUN issue-650 91 28 . . PUNCT issue-650 92 1 therefore therefore ADV issue-650 92 2 , , PUNCT issue-650 92 3 it it PRON issue-650 92 4 is be AUX issue-650 92 5 recommended recommend VERB issue-650 92 6 to to PART issue-650 92 7 apply apply VERB issue-650 92 8 tax tax NOUN issue-650 92 9 incentives incentive NOUN issue-650 92 10 to to PART issue-650 92 11 attract attract VERB issue-650 92 12 investment investment NOUN issue-650 92 13 . . PUNCT issue-650 93 1 although although SCONJ issue-650 93 2 ukraine ukraine PROPN issue-650 93 3 is be AUX issue-650 93 4 a a DET issue-650 93 5 market market NOUN issue-650 93 6 economy economy NOUN issue-650 93 7 country country NOUN issue-650 93 8 , , PUNCT issue-650 93 9 in in ADP issue-650 93 10 our our PRON issue-650 93 11 opinion opinion NOUN issue-650 93 12 , , PUNCT issue-650 93 13 observance observance NOUN issue-650 93 14 of of ADP issue-650 93 15 these these DET issue-650 93 16 recommendations recommendation NOUN issue-650 93 17 will will AUX issue-650 93 18 have have VERB issue-650 93 19 only only ADV issue-650 93 20 a a DET issue-650 93 21 positive positive ADJ issue-650 93 22 effect effect NOUN issue-650 93 23 both both CCONJ issue-650 93 24 on on ADP issue-650 93 25 activating activate VERB issue-650 93 26 the the DET issue-650 93 27 regulatory regulatory ADJ issue-650 93 28 function function NOUN issue-650 93 29 of of ADP issue-650 93 30 the the DET issue-650 93 31 pit pit NOUN issue-650 93 32 and and CCONJ issue-650 93 33 on on ADP issue-650 93 34 the the DET issue-650 93 35 level level NOUN issue-650 93 36 of of ADP issue-650 93 37 income income NOUN issue-650 93 38 differentiation differentiation NOUN issue-650 93 39 of of ADP issue-650 93 40 the the DET issue-650 93 41 population population NOUN issue-650 93 42 as as ADP issue-650 93 43 a a DET issue-650 93 44 result result NOUN issue-650 93 45 . . PUNCT issue-650 94 1 in in ADP issue-650 94 2 view view NOUN issue-650 94 3 of of ADP issue-650 94 4 a a DET issue-650 94 5 large large ADJ issue-650 94 6 number number NOUN issue-650 94 7 of of ADP issue-650 94 8 studies study NOUN issue-650 94 9 of of ADP issue-650 94 10 domestic domestic ADJ issue-650 94 11 scientists scientist NOUN issue-650 94 12 on on ADP issue-650 94 13 this this DET issue-650 94 14 issue issue NOUN issue-650 94 15 , , PUNCT issue-650 94 16 it it PRON issue-650 94 17 is be AUX issue-650 94 18 necessary necessary ADJ issue-650 94 19 to to PART issue-650 94 20 systematize systematize VERB issue-650 94 21 tax tax NOUN issue-650 94 22 deductions deduction NOUN issue-650 94 23 from from ADP issue-650 94 24 individual individual ADJ issue-650 94 25 income income NOUN issue-650 94 26 tax tax NOUN issue-650 94 27 in in ADP issue-650 94 28 accordance accordance NOUN issue-650 94 29 with with ADP issue-650 94 30 the the DET issue-650 94 31 concept concept NOUN issue-650 94 32 of of ADP issue-650 94 33 tax tax NOUN issue-650 94 34 expenditures expenditure NOUN issue-650 94 35 , , PUNCT issue-650 94 36 taking take VERB issue-650 94 37 into into ADP issue-650 94 38 account account NOUN issue-650 94 39 the the DET issue-650 94 40 specifics specific NOUN issue-650 94 41 of of ADP issue-650 94 42 ukrainian ukrainian ADJ issue-650 94 43 tax tax NOUN issue-650 94 44 legislation legislation NOUN issue-650 94 45 . . PUNCT issue-650 95 1 references reference NOUN issue-650 95 2 : : PUNCT issue-650 95 3 kucheriavenko kucheriavenko ADJ issue-650 95 4 , , PUNCT issue-650 95 5 m. m. NOUN issue-650 95 6 p. p. PROPN issue-650 95 7 ( ( PUNCT issue-650 95 8 2010 2010 NUM issue-650 95 9 ) ) PUNCT issue-650 95 10 aktualni aktualni PROPN issue-650 95 11 pytannia pytannia PROPN issue-650 95 12 nauky nauky PROPN issue-650 95 13 finansovoho finansovoho PROPN issue-650 95 14 prava prava NOUN issue-650 95 15 : : PUNCT issue-650 95 16 monohrafiia monohrafiia VERB issue-650 95 17 . . PUNCT issue-650 96 1 [ [ X issue-650 96 2 topical topical ADJ issue-650 96 3 issues issue NOUN issue-650 96 4 of of ADP issue-650 96 5 financial financial ADJ issue-650 96 6 law law NOUN issue-650 96 7 science science NOUN issue-650 96 8 : : PUNCT issue-650 96 9 monograph monograph NOUN issue-650 96 10 ] ] PUNCT issue-650 96 11 . . PUNCT issue-650 97 1 kharkiv kharkiv PROPN issue-650 97 2 : : PUNCT issue-650 97 3 nats nat NOUN issue-650 97 4 . . PUNCT issue-650 98 1 yuryd yuryd NOUN issue-650 98 2 . . PUNCT issue-650 99 1 akad akad PROPN issue-650 99 2 . . PUNCT issue-650 100 1 ukrainy ukrainy PROPN issue-650 101 1 i i PRON issue-650 101 2 m. m. NOUN issue-650 101 3 ya ya PROPN issue-650 101 4 . . PROPN issue-650 101 5 mudroho mudroho PROPN issue-650 101 6 . . PUNCT issue-650 102 1 ( ( PUNCT issue-650 102 2 in in ADP issue-650 102 3 ukrainian ukrainian ADJ issue-650 102 4 ) ) PUNCT issue-650 102 5 aleskerova aleskerova PROPN issue-650 102 6 , , PUNCT issue-650 102 7 yu yu PROPN issue-650 102 8 . . PUNCT issue-650 103 1 v. v. PROPN issue-650 103 2 , , PUNCT issue-650 103 3 voronetska voronetska NOUN issue-650 103 4 , , PUNCT issue-650 103 5 i. i. PROPN issue-650 103 6 s. s. PROPN issue-650 103 7 , , PUNCT issue-650 103 8 korniichuk korniichuk NOUN issue-650 103 9 , , PUNCT issue-650 103 10 h. h. PROPN issue-650 103 11 v. v. PROPN issue-650 103 12 , , PUNCT issue-650 103 13 kravchuk kravchuk NOUN issue-650 103 14 , , PUNCT issue-650 103 15 o. o. NOUN issue-650 103 16 o. o. NOUN issue-650 104 1 ( ( PUNCT issue-650 104 2 2015 2015 NUM issue-650 104 3 ) ) PUNCT issue-650 104 4 . . PUNCT issue-650 105 1 finansovo finansovo PROPN issue-650 105 2 - - PUNCT issue-650 105 3 ekonomichnyi ekonomichnyi NOUN issue-650 105 4 slovnykdovidnyk slovnykdovidnyk PROPN issue-650 105 5 po po PROPN issue-650 105 6 silskomu silskomu VERB issue-650 105 7 hospodarstvu hospodarstvu NOUN issue-650 105 8 [ [ PUNCT issue-650 105 9 financial financial ADJ issue-650 105 10 - - PUNCT issue-650 105 11 economic economic ADJ issue-650 105 12 dictionary dictionary ADJ issue-650 105 13 - - PUNCT issue-650 105 14 reference reference NOUN issue-650 105 15 book book NOUN issue-650 105 16 on on ADP issue-650 105 17 agriculture agriculture NOUN issue-650 105 18 ] ] PUNCT issue-650 105 19 . . PUNCT issue-650 106 1 vinnytsia vinnytsia PROPN issue-650 106 2 , , PUNCT issue-650 106 3 ukraine ukraine NOUN issue-650 106 4 : : PUNCT issue-650 106 5 pp pp ADP issue-650 106 6 " " PUNCT issue-650 106 7 td td ADJ issue-650 106 8 " " PUNCT issue-650 106 9 edelveis edelvei NOUN issue-650 106 10 i i PRON issue-650 106 11 k k NOUN issue-650 106 12 " " PUNCT issue-650 106 13 . . PUNCT issue-650 107 1 ( ( PUNCT issue-650 107 2 in in ADP issue-650 107 3 ukrainian ukrainian ADJ issue-650 107 4 ) ) PUNCT issue-650 107 5 aleskerova aleskerova PROPN issue-650 107 6 , , PUNCT issue-650 107 7 yu yu PROPN issue-650 107 8 . . PUNCT issue-650 108 1 v. v. CCONJ issue-650 108 2 , , PUNCT issue-650 108 3 marakhovska marakhovska NOUN issue-650 108 4 , , PUNCT issue-650 108 5 t. t. NOUN issue-650 108 6 m. m. NOUN issue-650 108 7 ( ( PUNCT issue-650 108 8 2016 2016 NUM issue-650 108 9 ) ) PUNCT issue-650 108 10 . . PUNCT issue-650 109 1 fiskalna fiskalna VERB issue-650 109 2 polityka polityka ADJ issue-650 109 3 rozvytku rozvytku NOUN issue-650 109 4 sotsialno sotsialno NOUN issue-650 109 5 - - PUNCT issue-650 109 6 ekonomichnoi ekonomichnoi NOUN issue-650 109 7 sfery sfery NOUN issue-650 109 8 ukrainy ukrainy NOUN issue-650 110 1 [ [ X issue-650 110 2 the the DET issue-650 110 3 fiscal fiscal ADJ issue-650 110 4 policy policy NOUN issue-650 110 5 of of ADP issue-650 110 6 the the DET issue-650 110 7 development development NOUN issue-650 110 8 of of ADP issue-650 110 9 the the DET issue-650 110 10 socio socio NOUN issue-650 110 11 - - PUNCT issue-650 110 12 economic economic ADJ issue-650 110 13 sphere sphere NOUN issue-650 110 14 of of ADP issue-650 110 15 ukraine ukraine NOUN issue-650 110 16 ] ] PUNCT issue-650 110 17 . . PUNCT issue-650 111 1 hlobalni hlobalni PROPN issue-650 111 2 ta ta PROPN issue-650 111 3 natsionalni natsionalni PROPN issue-650 111 4 problemy problemy PROPN issue-650 111 5 ekonomiky ekonomiky PROPN issue-650 111 6 , , PUNCT issue-650 111 7 12 12 NUM issue-650 111 8 , , PUNCT issue-650 111 9 413–418 413–418 NUM issue-650 111 10 . . PUNCT issue-650 112 1 ( ( PUNCT issue-650 112 2 in in ADP issue-650 112 3 ukrainian ukrainian ADJ issue-650 112 4 ) ) PUNCT issue-650 112 5 aleskerova aleskerova PROPN issue-650 112 6 , , PUNCT issue-650 112 7 yu yu PROPN issue-650 112 8 . . PUNCT issue-650 113 1 v. v. PROPN issue-650 113 2 ( ( PUNCT issue-650 113 3 2016 2016 NUM issue-650 113 4 ) ) PUNCT issue-650 113 5 . . PUNCT issue-650 114 1 fiskalnyi fiskalnyi PROPN issue-650 114 2 mekhanizm mekhanizm PROPN issue-650 114 3 sotsialno sotsialno NOUN issue-650 114 4 - - PUNCT issue-650 114 5 ekonomichnoi ekonomichnoi NOUN issue-650 114 6 sfery sfery PROPN issue-650 114 7 yak yak PROPN issue-650 114 8 skladova skladova PROPN issue-650 114 9 finansovoho finansovoho NOUN issue-650 114 10 mekhanizmu mekhanizmu VERB issue-650 114 11 derzhavy derzhavy ADV issue-650 115 1 [ [ X issue-650 115 2 the the DET issue-650 115 3 fiscal fiscal ADJ issue-650 115 4 mechanism mechanism NOUN issue-650 115 5 of of ADP issue-650 115 6 the the DET issue-650 115 7 socio socio NOUN issue-650 115 8 - - PUNCT issue-650 115 9 economic economic ADJ issue-650 115 10 sphere sphere NOUN issue-650 115 11 as as ADP issue-650 115 12 a a DET issue-650 115 13 component component NOUN issue-650 115 14 of of ADP issue-650 115 15 the the DET issue-650 115 16 financial financial ADJ issue-650 115 17 mechanism mechanism NOUN issue-650 115 18 of of ADP issue-650 115 19 the the DET issue-650 115 20 state state NOUN issue-650 115 21 ] ] PUNCT issue-650 115 22 . . PUNCT issue-650 116 1 prychornomorski prychornomorski PROPN issue-650 116 2 ekonomichni ekonomichni PROPN issue-650 116 3 studii studii PROPN issue-650 116 4 . . PUNCT issue-650 117 1 ( ( PUNCT issue-650 117 2 in in ADP issue-650 117 3 ukrainian ukrainian ADJ issue-650 117 4 ) ) PUNCT issue-650 117 5 aleskerova aleskerova PROPN issue-650 117 6 , , PUNCT issue-650 117 7 yu yu PROPN issue-650 117 8 . . PROPN issue-650 117 9 , , PUNCT issue-650 117 10 mulyk mulyk NOUN issue-650 117 11 , , PUNCT issue-650 117 12 t. t. PROPN issue-650 117 13 , , PUNCT issue-650 117 14 fedoryshyna fedoryshyna NOUN issue-650 117 15 , , PUNCT issue-650 117 16 l. l. PROPN issue-650 117 17 ( ( PUNCT issue-650 117 18 2018 2018 NUM issue-650 117 19 ) ) PUNCT issue-650 117 20 . . PUNCT issue-650 118 1 improving improve VERB issue-650 118 2 credit credit NOUN issue-650 118 3 protection protection NOUN issue-650 118 4 analysis analysis NOUN issue-650 118 5 methods method NOUN issue-650 118 6 reports report NOUN issue-650 118 7 of of ADP issue-650 118 8 main main ADJ issue-650 118 9 agricultural agricultural ADJ issue-650 118 10 enterprises enterprise NOUN issue-650 118 11 . . PUNCT issue-650 119 1 baltic baltic PROPN issue-650 119 2 journal journal PROPN issue-650 119 3 of of ADP issue-650 119 4 economic economic ADJ issue-650 119 5 studies study NOUN issue-650 119 6 , , PUNCT issue-650 119 7 4(2 4(2 NUM issue-650 119 8 ) ) PUNCT issue-650 119 9 , , PUNCT issue-650 119 10 1–7 1–7 X issue-650 119 11 . . PUNCT issue-650 119 12 doi doi NOUN issue-650 119 13 : : PUNCT issue-650 119 14 10.30525/2256 10.30525/2256 NUM issue-650 119 15 - - PUNCT issue-650 119 16 0742/2018 0742/2018 NUM issue-650 119 17 - - PUNCT issue-650 119 18 4 4 NUM issue-650 119 19 - - PUNCT issue-650 119 20 2 2 NUM issue-650 119 21 - - PUNCT issue-650 119 22 1 1 NUM issue-650 119 23 - - SYM issue-650 119 24 7 7 NUM issue-650 119 25 baltic baltic ADJ issue-650 119 26 journal journal NOUN issue-650 119 27 of of ADP issue-650 119 28 economic economic ADJ issue-650 119 29 studies study NOUN issue-650 119 30 175 175 NUM issue-650 119 31 vol vol NOUN issue-650 119 32 . . PROPN issue-650 120 1 5 5 NUM issue-650 120 2 , , PUNCT issue-650 120 3 no no INTJ issue-650 120 4 . . NOUN issue-650 120 5 2 2 NUM issue-650 120 6 , , PUNCT issue-650 120 7 2019 2019 NUM issue-650 120 8 aleskerova aleskerova NOUN issue-650 120 9 , , PUNCT issue-650 120 10 yu yu PROPN issue-650 120 11 . . PROPN issue-650 120 12 , , PUNCT issue-650 120 13 fedoryshyna fedoryshyna PROPN issue-650 120 14 , , PUNCT issue-650 120 15 l. l. PROPN issue-650 120 16 ( ( PUNCT issue-650 120 17 2018 2018 NUM issue-650 120 18 ) ) PUNCT issue-650 120 19 . . PUNCT issue-650 121 1 analysis analysis NOUN issue-650 121 2 of of ADP issue-650 121 3 investment investment NOUN issue-650 121 4 activities activity NOUN issue-650 121 5 of of ADP issue-650 121 6 enterprises enterprise NOUN issue-650 121 7 of of ADP issue-650 121 8 ukraine ukraine NOUN issue-650 121 9 . . PUNCT issue-650 122 1 economic economic ADJ issue-650 122 2 system system NOUN issue-650 122 3 development development NOUN issue-650 122 4 trends trend NOUN issue-650 122 5 : : PUNCT issue-650 122 6 the the DET issue-650 122 7 experience experience NOUN issue-650 122 8 of of ADP issue-650 122 9 countries country NOUN issue-650 122 10 of of ADP issue-650 122 11 eastern eastern PROPN issue-650 122 12 europe europe PROPN issue-650 122 13 and and CCONJ issue-650 122 14 prospects prospect NOUN issue-650 122 15 of of ADP issue-650 122 16 ukraine ukraine NOUN issue-650 122 17 . . PUNCT issue-650 123 1 derzhavna derzhavna PROPN issue-650 123 2 fiskalna fiskalna VERB issue-650 123 3 sluzhba sluzhba ADJ issue-650 123 4 ukrainy ukrainy ADJ issue-650 124 1 [ [ X issue-650 124 2 the the DET issue-650 124 3 state state NOUN issue-650 124 4 fiscal fiscal ADJ issue-650 124 5 service service NOUN issue-650 124 6 of of ADP issue-650 124 7 ukraine ukraine NOUN issue-650 124 8 ] ] PUNCT issue-650 124 9 . . PUNCT issue-650 125 1 retrieved retrieve VERB issue-650 125 2 from from ADP issue-650 125 3 : : PUNCT issue-650 125 4 http://sfs.gov.ua/ http://sfs.gov.ua/ NOUN issue-650 125 5 ( ( PUNCT issue-650 125 6 in in ADP issue-650 125 7 ukrainian ukrainian ADJ issue-650 125 8 ) ) PUNCT issue-650 125 9 zakon zakon PROPN issue-650 125 10 ukrainy ukrainy ADJ issue-650 125 11 “ " PUNCT issue-650 125 12 pro pro X issue-650 125 13 derzhavnyi derzhavnyi PROPN issue-650 125 14 biudzhet biudzhet NOUN issue-650 125 15 ukrainy ukrainy ADJ issue-650 125 16 na na PROPN issue-650 125 17 2017 2017 NUM issue-650 125 18 rik rik PROPN issue-650 125 19 ” " PUNCT issue-650 126 1 [ [ X issue-650 126 2 on on ADP issue-650 126 3 the the DET issue-650 126 4 state state NOUN issue-650 126 5 budget budget NOUN issue-650 126 6 of of ADP issue-650 126 7 ukraine ukraine NOUN issue-650 126 8 for for ADP issue-650 126 9 2017 2017 NUM issue-650 126 10 ] ] PUNCT issue-650 126 11 . . PUNCT issue-650 127 1 retrieved retrieve VERB issue-650 127 2 from from ADP issue-650 127 3 : : PUNCT issue-650 127 4 http://ukrainepravo.com/ http://ukrainepravo.com/ NOUN issue-650 127 5 ( ( PUNCT issue-650 127 6 in in ADP issue-650 127 7 ukrainian ukrainian ADJ issue-650 127 8 ) ) PUNCT issue-650 127 9 informatsiia informatsiia ADP issue-650 127 10 z z PROPN issue-650 127 11 ofitsiinoho ofitsiinoho PROPN issue-650 128 1 saitu saitu PROPN issue-650 128 2 derzhavnoi derzhavnoi PROPN issue-650 128 3 sluzhby sluzhby PROPN issue-650 128 4 statystyky statystyky VERB issue-650 128 5 ukrainy ukrainy ADJ issue-650 129 1 [ [ X issue-650 129 2 information information NOUN issue-650 129 3 from from ADP issue-650 129 4 the the DET issue-650 129 5 official official ADJ issue-650 129 6 site site NOUN issue-650 129 7 of of ADP issue-650 129 8 the the DET issue-650 129 9 state state NOUN issue-650 129 10 statistics statistic NOUN issue-650 129 11 service service NOUN issue-650 129 12 of of ADP issue-650 129 13 ukraine ukraine NOUN issue-650 129 14 ] ] PUNCT issue-650 129 15 . . PUNCT issue-650 130 1 retrieved retrieve VERB issue-650 130 2 from from ADP issue-650 130 3 : : PUNCT issue-650 130 4 http://www.ukrstat.gov.ua/ http://www.ukrstat.gov.ua/ PROPN issue-650 130 5 ( ( PUNCT issue-650 130 6 in in ADP issue-650 130 7 ukrainian ukrainian ADJ issue-650 130 8 ) ) PUNCT issue-650 130 9 konstytutsiia konstytutsiia VERB issue-650 130 10 ukrainy ukrainy ADJ issue-650 130 11 : : PUNCT issue-650 130 12 vid vid NOUN issue-650 130 13 28.06.1996 28.06.1996 NUM issue-650 131 1 № № ADP issue-650 131 2 254k/96 254k/96 NUM issue-650 131 3 - - PUNCT issue-650 131 4 vr vr NOUN issue-650 131 5 [ [ X issue-650 131 6 the the DET issue-650 131 7 constitution constitution NOUN issue-650 131 8 of of ADP issue-650 131 9 ukraine ukraine NOUN issue-650 131 10 : : PUNCT issue-650 131 11 dated date VERB issue-650 131 12 june june PROPN issue-650 131 13 28 28 NUM issue-650 131 14 , , PUNCT issue-650 131 15 1996 1996 NUM issue-650 131 16 № № ADP issue-650 131 17 254k/96 254k/96 NUM issue-650 131 18 - - PUNCT issue-650 131 19 vr vr NOUN issue-650 131 20 ] ] PUNCT issue-650 131 21 . . PUNCT issue-650 132 1 retrieved retrieve VERB issue-650 132 2 from from ADP issue-650 132 3 : : PUNCT issue-650 132 4 http://zakon4.rada.gov.ua/ http://zakon4.rada.gov.ua/ PROPN issue-650 132 5 ( ( PUNCT issue-650 132 6 in in ADP issue-650 132 7 ukrainian ukrainian ADJ issue-650 132 8 ) ) PUNCT issue-650 132 9 korobkina korobkina PROPN issue-650 132 10 , , PUNCT issue-650 132 11 n. n. PROPN issue-650 132 12 h. h. PROPN issue-650 132 13 ( ( PUNCT issue-650 132 14 2014 2014 NUM issue-650 132 15 ) ) PUNCT issue-650 132 16 . . PUNCT issue-650 133 1 henezys henezys PROPN issue-650 133 2 podatku podatku NOUN issue-650 133 3 na na PROPN issue-650 133 4 dokhody dokhody NOUN issue-650 133 5 fizychnykh fizychnykh VERB issue-650 133 6 osib osib PROPN issue-650 133 7 v v ADP issue-650 133 8 ukraini ukraini NOUN issue-650 134 1 [ [ X issue-650 134 2 genesis genesis NOUN issue-650 134 3 of of ADP issue-650 134 4 personal personal ADJ issue-650 134 5 income income NOUN issue-650 134 6 tax tax NOUN issue-650 134 7 in in ADP issue-650 134 8 ukraine ukraine NOUN issue-650 134 9 ] ] PUNCT issue-650 134 10 . . PUNCT issue-650 135 1 istoriia istoriia PROPN issue-650 135 2 torhivli torhivli PROPN issue-650 135 3 , , PUNCT issue-650 135 4 podatkiv podatkiv NOUN issue-650 135 5 ta ta PROPN issue-650 135 6 myta myta PROPN issue-650 135 7 . . PUNCT issue-650 136 1 dnipropetrovsk dnipropetrovsk NOUN issue-650 136 2 : : PUNCT issue-650 136 3 akademiia akademiia VERB issue-650 136 4 mytnoi mytnoi ADJ issue-650 136 5 sluzhby sluzhby NOUN issue-650 136 6 ukrainy ukrainy ADJ issue-650 136 7 . . PUNCT issue-650 137 1 ( ( PUNCT issue-650 137 2 in in ADP issue-650 137 3 ukrainian ukrainian ADJ issue-650 137 4 ) ) PUNCT issue-650 137 5 korobkina korobkina PROPN issue-650 137 6 , , PUNCT issue-650 137 7 n. n. PROPN issue-650 137 8 h. h. PROPN issue-650 137 9 ( ( PUNCT issue-650 137 10 2014 2014 NUM issue-650 137 11 ) ) PUNCT issue-650 137 12 . . PUNCT issue-650 138 1 kontseptualni kontseptualni PROPN issue-650 138 2 zasady zasady PROPN issue-650 138 3 reformuvannia reformuvannia PROPN issue-650 138 4 podatku podatku VERB issue-650 138 5 na na ADP issue-650 138 6 dokhody dokhody NOUN issue-650 138 7 fizychnykh fizychnykh VERB issue-650 138 8 osib osib NOUN issue-650 139 1 [ [ X issue-650 139 2 conceptual conceptual ADJ issue-650 139 3 principles principle NOUN issue-650 139 4 of of ADP issue-650 139 5 reforming reform VERB issue-650 139 6 the the DET issue-650 139 7 tax tax NOUN issue-650 139 8 on on ADP issue-650 139 9 individuals individual NOUN issue-650 139 10 ' ' PART issue-650 139 11 income income NOUN issue-650 139 12 ] ] PUNCT issue-650 139 13 . . PUNCT issue-650 140 1 reformuvannia reformuvannia PROPN issue-650 140 2 podatkovoi podatkovoi PROPN issue-650 140 3 systemy systemy PROPN issue-650 140 4 ukrainy ukrainy PROPN issue-650 140 5 v v ADP issue-650 140 6 konteksti konteksti PROPN issue-650 140 7 hlobalizatsiinykh hlobalizatsiinykh PROPN issue-650 140 8 vyklykiv vyklykiv PROPN issue-650 140 9 . . PUNCT issue-650 141 1 irpin irpin PROPN issue-650 141 2 : : PUNCT issue-650 141 3 naukovo naukovo PROPN issue-650 141 4 - - PUNCT issue-650 141 5 doslidnyi doslidnyi PROPN issue-650 141 6 tsentr tsentr NOUN issue-650 141 7 z z PROPN issue-650 141 8 problem problem PROPN issue-650 141 9 opodatkuvannia opodatkuvannia PROPN issue-650 141 10 . . PUNCT issue-650 142 1 ( ( PUNCT issue-650 142 2 in in ADP issue-650 142 3 ukrainian ukrainian ADJ issue-650 142 4 ) ) PUNCT issue-650 142 5 podatkovyi podatkovyi NOUN issue-650 142 6 kodeks kodeks X issue-650 142 7 ukrainy ukrainy ADJ issue-650 142 8 : : PUNCT issue-650 142 9 vid vid PROPN issue-650 142 10 02.12.2010 02.12.2010 NOUN issue-650 143 1 № № ADP issue-650 143 2 2755 2755 NUM issue-650 143 3 - - SYM issue-650 143 4 vi vi NOUN issue-650 143 5 . . PUNCT issue-650 144 1 [ [ X issue-650 144 2 the the DET issue-650 144 3 tax tax NOUN issue-650 144 4 code code NOUN issue-650 144 5 of of ADP issue-650 144 6 ukraine ukraine NOUN issue-650 144 7 : : PUNCT issue-650 144 8 № № SYM issue-650 144 9 2755 2755 NUM issue-650 144 10 - - SYM issue-650 144 11 vi vi NOUN issue-650 144 12 of of ADP issue-650 144 13 02.12.2010 02.12.2010 PROPN issue-650 144 14 ] ] PUNCT issue-650 144 15 . . PUNCT issue-650 145 1 retrieved retrieve VERB issue-650 145 2 from from ADP issue-650 145 3 : : PUNCT issue-650 145 4 http://zakon1.rada.gov.ua http://zakon1.rada.gov.ua PROPN issue-650 145 5 ( ( PUNCT issue-650 145 6 in in ADP issue-650 145 7 ukrainian ukrainian ADJ issue-650 145 8 ) ) PUNCT issue-650 145 9 fedoryshyna fedoryshyna PROPN issue-650 145 10 , , PUNCT issue-650 145 11 l. l. PROPN issue-650 145 12 i. i. PROPN issue-650 145 13 , , PUNCT issue-650 145 14 hlazko hlazko PROPN issue-650 145 15 , , PUNCT issue-650 145 16 n. n. PROPN issue-650 145 17 d. d. PROPN issue-650 145 18 , , PUNCT issue-650 145 19 lysak lysak PROPN issue-650 145 20 , , PUNCT issue-650 145 21 yu yu PROPN issue-650 145 22 . . PROPN issue-650 145 23 d. d. PROPN issue-650 145 24 teoretychni teoretychni PROPN issue-650 145 25 aspekty aspekty PROPN issue-650 145 26 podatkovykh podatkovykh PROPN issue-650 145 27 pilh pilh NOUN issue-650 145 28 [ [ X issue-650 145 29 theoretical theoretical ADJ issue-650 145 30 aspects aspect NOUN issue-650 145 31 of of ADP issue-650 145 32 tax tax NOUN issue-650 145 33 privileges privilege NOUN issue-650 145 34 ] ] PUNCT issue-650 145 35 . . PUNCT issue-650 146 1 retrieved retrieve VERB issue-650 146 2 from from ADP issue-650 146 3 : : PUNCT issue-650 146 4 http://www.rusnauka.com http://www.rusnauka.com X issue-650 146 5 ( ( PUNCT issue-650 146 6 in in ADP issue-650 146 7 ukrainian ukrainian ADJ issue-650 146 8 ) ) PUNCT