id	sid	tid	token	lemma	pos
issue-721	1	1	baltic	baltic	PROPN
issue-721	1	2	journal	journal	PROPN
issue-721	1	3	of	of	ADP
issue-721	1	4	economic	economic	ADJ
issue-721	1	5	studies	study	NOUN
issue-721	1	6	182	182	NUM
issue-721	1	7	vol	vol	NOUN
issue-721	1	8	.	.	PROPN
issue-721	2	1	5	5	NUM
issue-721	2	2	,	,	PUNCT
issue-721	2	3	no	no	INTJ
issue-721	2	4	.	.	NOUN
issue-721	2	5	4	4	NUM
issue-721	2	6	,	,	PUNCT
issue-721	2	7	2019	2019	NUM
issue-721	2	8	corresponding	correspond	VERB
issue-721	2	9	author	author	NOUN
issue-721	2	10	:	:	PUNCT
issue-721	2	11	1	1	NUM
issue-721	2	12	kyiv	kyiv	ADJ
issue-721	2	13	city	city	PROPN
issue-721	2	14	state	state	PROPN
issue-721	2	15	administration	administration	PROPN
issue-721	2	16	,	,	PUNCT
issue-721	2	17	ukraine	ukraine	NOUN
issue-721	2	18	.	.	PUNCT
issue-721	3	1	e	e	X
issue-721	3	2	-	-	NOUN
issue-721	3	3	mail	mail	NOUN
issue-721	3	4	:	:	PUNCT
issue-721	3	5	l.pidchosa@ukr.net	l.pidchosa@ukr.net	PROPN
issue-721	3	6	2	2	NUM
issue-721	3	7	taras	taras	PROPN
issue-721	3	8	shevchenko	shevchenko	PROPN
issue-721	3	9	national	national	PROPN
issue-721	3	10	university	university	PROPN
issue-721	3	11	of	of	ADP
issue-721	3	12	kyiv	kyiv	PROPN
issue-721	3	13	,	,	PUNCT
issue-721	3	14	ukraine	ukraine	NOUN
issue-721	3	15	.	.	PUNCT
issue-721	4	1	e	e	X
issue-721	4	2	-	-	NOUN
issue-721	4	3	mail	mail	NOUN
issue-721	4	4	:	:	PUNCT
issue-721	4	5	igorlut@gmail.com	igorlut@gmail.com	PROPN
issue-721	4	6	3	3	NUM
issue-721	4	7	institute	institute	PROPN
issue-721	4	8	of	of	ADP
issue-721	4	9	international	international	ADJ
issue-721	4	10	relations	relation	NOUN
issue-721	4	11	of	of	ADP
issue-721	4	12	taras	taras	PROPN
issue-721	4	13	shevchenko	shevchenko	PROPN
issue-721	4	14	national	national	PROPN
issue-721	4	15	university	university	PROPN
issue-721	4	16	of	of	ADP
issue-721	4	17	kyiv	kyiv	PROPN
issue-721	4	18	,	,	PUNCT
issue-721	4	19	ukraine	ukraine	NOUN
issue-721	4	20	.	.	PUNCT
issue-721	5	1	e	e	X
issue-721	5	2	-	-	NOUN
issue-721	5	3	mail	mail	NOUN
issue-721	5	4	:	:	PUNCT
issue-721	5	5	oleksandr.p@ukr.net	oleksandr.p@ukr.net	NOUN
issue-721	5	6	doi	doi	PROPN
issue-721	5	7	:	:	PUNCT
issue-721	5	8	https://doi.org/10.30525/2256-0742/2019-5-4-182-196	https://doi.org/10.30525/2256-0742/2019-5-4-182-196	ADJ
issue-721	5	9	decentralization	decentralization	NOUN
issue-721	5	10	of	of	ADP
issue-721	5	11	inter	inter	ADJ
issue-721	5	12	-	-	ADJ
issue-721	5	13	budget	budget	ADJ
issue-721	5	14	relations	relation	NOUN
issue-721	5	15	:	:	PUNCT
issue-721	5	16	theory	theory	NOUN
issue-721	5	17	,	,	PUNCT
issue-721	5	18	practice	practice	NOUN
issue-721	5	19	,	,	PUNCT
issue-721	5	20	and	and	CCONJ
issue-721	5	21	international	international	ADJ
issue-721	5	22	experience	experience	NOUN
issue-721	5	23	liudmyla	liudmyla	PROPN
issue-721	5	24	pidchosa1	pidchosa1	PROPN
issue-721	5	25	,	,	PUNCT
issue-721	5	26	igor	igor	PROPN
issue-721	5	27	lyutyy2	lyutyy2	PROPN
issue-721	5	28	,	,	PUNCT
issue-721	5	29	oleksandr	oleksandr	PROPN
issue-721	5	30	pidchosa3	pidchosa3	PROPN
issue-721	5	31	abstract	abstract	NOUN
issue-721	5	32	.	.	PUNCT
issue-721	6	1	the	the	DET
issue-721	6	2	purpose	purpose	NOUN
issue-721	6	3	of	of	ADP
issue-721	6	4	the	the	DET
issue-721	6	5	article	article	NOUN
issue-721	6	6	is	be	AUX
issue-721	6	7	to	to	PART
issue-721	6	8	justify	justify	VERB
issue-721	6	9	the	the	DET
issue-721	6	10	methods	method	NOUN
issue-721	6	11	of	of	ADP
issue-721	6	12	budget	budget	NOUN
issue-721	6	13	policy	policy	NOUN
issue-721	6	14	for	for	ADP
issue-721	6	15	the	the	DET
issue-721	6	16	redistribution	redistribution	NOUN
issue-721	6	17	of	of	ADP
issue-721	6	18	cash	cash	NOUN
issue-721	6	19	flows	flow	NOUN
issue-721	6	20	in	in	ADP
issue-721	6	21	terms	term	NOUN
issue-721	6	22	of	of	ADP
issue-721	6	23	differentiating	differentiate	VERB
issue-721	6	24	powers	power	NOUN
issue-721	6	25	at	at	ADP
issue-721	6	26	different	different	ADJ
issue-721	6	27	levels	level	NOUN
issue-721	6	28	of	of	ADP
issue-721	6	29	government	government	NOUN
issue-721	6	30	and	and	CCONJ
issue-721	6	31	to	to	PART
issue-721	6	32	analyse	analyse	VERB
issue-721	6	33	intergovernmental	intergovernmental	ADJ
issue-721	6	34	regulation	regulation	NOUN
issue-721	6	35	improvement	improvement	NOUN
issue-721	6	36	.	.	PUNCT
issue-721	7	1	the	the	DET
issue-721	7	2	subject	subject	NOUN
issue-721	7	3	of	of	ADP
issue-721	7	4	the	the	DET
issue-721	7	5	study	study	NOUN
issue-721	7	6	is	be	AUX
issue-721	7	7	the	the	DET
issue-721	7	8	methods	method	NOUN
issue-721	7	9	of	of	ADP
issue-721	7	10	budget	budget	NOUN
issue-721	7	11	policy	policy	NOUN
issue-721	7	12	and	and	CCONJ
issue-721	7	13	intergovernmental	intergovernmental	ADJ
issue-721	7	14	regulation	regulation	NOUN
issue-721	7	15	improvement	improvement	NOUN
issue-721	7	16	.	.	PUNCT
issue-721	8	1	research	research	NOUN
issue-721	8	2	methodology	methodology	NOUN
issue-721	8	3	.	.	PUNCT
issue-721	9	1	the	the	DET
issue-721	9	2	research	research	NOUN
issue-721	9	3	is	be	AUX
issue-721	9	4	based	base	VERB
issue-721	9	5	on	on	ADP
issue-721	9	6	analysis	analysis	NOUN
issue-721	9	7	,	,	PUNCT
issue-721	9	8	comparison	comparison	NOUN
issue-721	9	9	,	,	PUNCT
issue-721	9	10	and	and	CCONJ
issue-721	9	11	generalization	generalization	NOUN
issue-721	9	12	of	of	ADP
issue-721	9	13	statistical	statistical	ADJ
issue-721	9	14	data	datum	NOUN
issue-721	9	15	concerning	concern	VERB
issue-721	9	16	territorial	territorial	ADJ
issue-721	9	17	development	development	NOUN
issue-721	9	18	,	,	PUNCT
issue-721	9	19	distribution	distribution	NOUN
issue-721	9	20	of	of	ADP
issue-721	9	21	production	production	NOUN
issue-721	9	22	capacities	capacity	NOUN
issue-721	9	23	,	,	PUNCT
issue-721	9	24	migration	migration	NOUN
issue-721	9	25	of	of	ADP
issue-721	9	26	population	population	NOUN
issue-721	9	27	and	and	CCONJ
issue-721	9	28	its	its	PRON
issue-721	9	29	determinants	determinant	NOUN
issue-721	9	30	,	,	PUNCT
issue-721	9	31	statistical	statistical	ADJ
issue-721	9	32	data	datum	NOUN
issue-721	9	33	on	on	ADP
issue-721	9	34	the	the	DET
issue-721	9	35	state	state	NOUN
issue-721	9	36	of	of	ADP
issue-721	9	37	macro	macro	ADJ
issue-721	9	38	-	-	ADJ
issue-721	9	39	financial	financial	ADJ
issue-721	9	40	turbulence	turbulence	NOUN
issue-721	9	41	.	.	PUNCT
issue-721	10	1	the	the	DET
issue-721	10	2	hypothesis	hypothesis	NOUN
issue-721	10	3	is	be	AUX
issue-721	10	4	based	base	VERB
issue-721	10	5	on	on	ADP
issue-721	10	6	the	the	DET
issue-721	10	7	above	above	ADJ
issue-721	10	8	data	datum	NOUN
issue-721	10	9	.	.	PUNCT
issue-721	11	1	practical	practical	ADJ
issue-721	11	2	implication	implication	NOUN
issue-721	11	3	.	.	PUNCT
issue-721	12	1	the	the	DET
issue-721	12	2	budget	budget	NOUN
issue-721	12	3	policy	policy	NOUN
issue-721	12	4	is	be	AUX
issue-721	12	5	directed	direct	VERB
issue-721	12	6	to	to	ADP
issue-721	12	7	reaching	reach	VERB
issue-721	12	8	a	a	DET
issue-721	12	9	certain	certain	ADJ
issue-721	12	10	socio	socio	NOUN
issue-721	12	11	-	-	PUNCT
issue-721	12	12	economic	economic	ADJ
issue-721	12	13	effect	effect	NOUN
issue-721	12	14	at	at	ADP
issue-721	12	15	a	a	DET
issue-721	12	16	certain	certain	ADJ
issue-721	12	17	stage	stage	NOUN
issue-721	12	18	of	of	ADP
issue-721	12	19	social	social	ADJ
issue-721	12	20	development	development	NOUN
issue-721	12	21	,	,	PUNCT
issue-721	12	22	is	be	AUX
issue-721	12	23	implemented	implement	VERB
issue-721	12	24	by	by	ADP
issue-721	12	25	the	the	DET
issue-721	12	26	authorities	authority	NOUN
issue-721	12	27	with	with	ADP
issue-721	12	28	appropriate	appropriate	ADJ
issue-721	12	29	powers	power	NOUN
issue-721	12	30	in	in	ADP
issue-721	12	31	a	a	DET
issue-721	12	32	certain	certain	ADJ
issue-721	12	33	territory	territory	NOUN
issue-721	12	34	.	.	PUNCT
issue-721	13	1	in	in	ADP
issue-721	13	2	the	the	DET
issue-721	13	3	administrative	administrative	ADJ
issue-721	13	4	and	and	CCONJ
issue-721	13	5	budgetary	budgetary	ADJ
issue-721	13	6	reform	reform	NOUN
issue-721	13	7	,	,	PUNCT
issue-721	13	8	intergovernmental	intergovernmental	ADJ
issue-721	13	9	relations	relation	NOUN
issue-721	13	10	are	be	AUX
issue-721	13	11	multidimensional	multidimensional	ADJ
issue-721	13	12	and	and	CCONJ
issue-721	13	13	their	their	PRON
issue-721	13	14	research	research	NOUN
issue-721	13	15	needs	need	VERB
issue-721	13	16	to	to	PART
issue-721	13	17	be	be	AUX
issue-721	13	18	conducted	conduct	VERB
issue-721	13	19	from	from	ADP
issue-721	13	20	the	the	DET
issue-721	13	21	point	point	NOUN
issue-721	13	22	of	of	ADP
issue-721	13	23	their	their	PRON
issue-721	13	24	categorization	categorization	NOUN
issue-721	13	25	in	in	ADP
issue-721	13	26	terms	term	NOUN
issue-721	13	27	of	of	ADP
issue-721	13	28	scale	scale	NOUN
issue-721	13	29	and	and	CCONJ
issue-721	13	30	long	long	ADJ
issue-721	13	31	-	-	PUNCT
issue-721	13	32	term	term	NOUN
issue-721	13	33	achievement	achievement	NOUN
issue-721	13	34	of	of	ADP
issue-721	13	35	the	the	DET
issue-721	13	36	set	set	NOUN
issue-721	13	37	goals	goal	NOUN
issue-721	13	38	and	and	CCONJ
issue-721	13	39	objectives	objective	NOUN
issue-721	13	40	,	,	PUNCT
issue-721	13	41	as	as	ADV
issue-721	13	42	well	well	ADV
issue-721	13	43	as	as	ADP
issue-721	13	44	depending	depend	VERB
issue-721	13	45	on	on	ADP
issue-721	13	46	priorities	priority	NOUN
issue-721	13	47	in	in	ADP
issue-721	13	48	the	the	DET
issue-721	13	49	budget	budget	NOUN
issue-721	13	50	process	process	NOUN
issue-721	13	51	management	management	NOUN
issue-721	13	52	.	.	PUNCT
issue-721	14	1	achievement	achievement	NOUN
issue-721	14	2	of	of	ADP
issue-721	14	3	the	the	DET
issue-721	14	4	effective	effective	ADJ
issue-721	14	5	system	system	NOUN
issue-721	14	6	of	of	ADP
issue-721	14	7	intergovernmental	intergovernmental	ADJ
issue-721	14	8	relations	relation	NOUN
issue-721	14	9	is	be	AUX
issue-721	14	10	possible	possible	ADJ
issue-721	14	11	only	only	ADV
issue-721	14	12	if	if	SCONJ
issue-721	14	13	there	there	PRON
issue-721	14	14	is	be	VERB
issue-721	14	15	the	the	DET
issue-721	14	16	unity	unity	NOUN
issue-721	14	17	of	of	ADP
issue-721	14	18	all	all	DET
issue-721	14	19	subjects	subject	NOUN
issue-721	14	20	of	of	ADP
issue-721	14	21	the	the	DET
issue-721	14	22	budget	budget	NOUN
issue-721	14	23	system	system	NOUN
issue-721	14	24	.	.	PUNCT
issue-721	15	1	in	in	ADP
issue-721	15	2	this	this	DET
issue-721	15	3	context	context	NOUN
issue-721	15	4	,	,	PUNCT
issue-721	15	5	the	the	DET
issue-721	15	6	most	most	ADV
issue-721	15	7	pressing	pressing	ADJ
issue-721	15	8	issues	issue	NOUN
issue-721	15	9	of	of	ADP
issue-721	15	10	intergovernmental	intergovernmental	ADJ
issue-721	15	11	interactions	interaction	NOUN
issue-721	15	12	and	and	CCONJ
issue-721	15	13	regulation	regulation	NOUN
issue-721	15	14	of	of	ADP
issue-721	15	15	cash	cash	NOUN
issue-721	15	16	flows	flow	NOUN
issue-721	15	17	are	be	AUX
issue-721	15	18	highlighted	highlight	VERB
issue-721	15	19	.	.	PUNCT
issue-721	16	1	value	value	NOUN
issue-721	16	2	/	/	SYM
issue-721	16	3	originality	originality	NOUN
issue-721	16	4	.	.	PUNCT
issue-721	17	1	the	the	DET
issue-721	17	2	proposed	propose	VERB
issue-721	17	3	model	model	NOUN
issue-721	17	4	of	of	ADP
issue-721	17	5	principles	principle	NOUN
issue-721	17	6	,	,	PUNCT
issue-721	17	7	tools	tool	NOUN
issue-721	17	8	,	,	PUNCT
issue-721	17	9	and	and	CCONJ
issue-721	17	10	mechanism	mechanism	NOUN
issue-721	17	11	of	of	ADP
issue-721	17	12	distribution	distribution	NOUN
issue-721	17	13	and	and	CCONJ
issue-721	17	14	regulation	regulation	NOUN
issue-721	17	15	of	of	ADP
issue-721	17	16	intergovernmental	intergovernmental	ADJ
issue-721	17	17	fiscal	fiscal	ADJ
issue-721	17	18	flows	flow	NOUN
issue-721	17	19	will	will	AUX
issue-721	17	20	provide	provide	VERB
issue-721	17	21	an	an	DET
issue-721	17	22	opportunity	opportunity	NOUN
issue-721	17	23	to	to	PART
issue-721	17	24	ensure	ensure	VERB
issue-721	17	25	the	the	DET
issue-721	17	26	unity	unity	NOUN
issue-721	17	27	of	of	ADP
issue-721	17	28	all	all	DET
issue-721	17	29	levels	level	NOUN
issue-721	17	30	of	of	ADP
issue-721	17	31	the	the	DET
issue-721	17	32	budget	budget	NOUN
issue-721	17	33	system	system	NOUN
issue-721	17	34	and	and	CCONJ
issue-721	17	35	their	their	PRON
issue-721	17	36	interaction	interaction	NOUN
issue-721	17	37	,	,	PUNCT
issue-721	17	38	which	which	PRON
issue-721	17	39	,	,	PUNCT
issue-721	17	40	in	in	ADP
issue-721	17	41	turn	turn	NOUN
issue-721	17	42	,	,	PUNCT
issue-721	17	43	will	will	AUX
issue-721	17	44	ensure	ensure	VERB
issue-721	17	45	macro	macro	ADJ
issue-721	17	46	-	-	ADJ
issue-721	17	47	financial	financial	ADJ
issue-721	17	48	stability	stability	NOUN
issue-721	17	49	of	of	ADP
issue-721	17	50	the	the	DET
issue-721	17	51	state	state	NOUN
issue-721	17	52	,	,	PUNCT
issue-721	17	53	efficient	efficient	ADJ
issue-721	17	54	allocation	allocation	NOUN
issue-721	17	55	of	of	ADP
issue-721	17	56	budget	budget	NOUN
issue-721	17	57	expenditure	expenditure	NOUN
issue-721	17	58	,	,	PUNCT
issue-721	17	59	development	development	NOUN
issue-721	17	60	of	of	ADP
issue-721	17	61	society	society	NOUN
issue-721	17	62	’s	’s	PART
issue-721	17	63	democratization	democratization	NOUN
issue-721	17	64	and	and	CCONJ
issue-721	17	65	uniform	uniform	ADJ
issue-721	17	66	socio	socio	NOUN
issue-721	17	67	-	-	PUNCT
issue-721	17	68	economic	economic	ADJ
issue-721	17	69	development	development	NOUN
issue-721	17	70	of	of	ADP
issue-721	17	71	some	some	DET
issue-721	17	72	regions	region	NOUN
issue-721	17	73	.	.	PUNCT
issue-721	18	1	key	key	ADJ
issue-721	18	2	words	word	NOUN
issue-721	18	3	:	:	PUNCT
issue-721	18	4	budget	budget	NOUN
issue-721	18	5	,	,	PUNCT
issue-721	18	6	intergovernmental	intergovernmental	ADJ
issue-721	18	7	fiscal	fiscal	ADJ
issue-721	18	8	regulation	regulation	NOUN
issue-721	18	9	,	,	PUNCT
issue-721	18	10	fiscal	fiscal	ADJ
issue-721	18	11	decentralization	decentralization	NOUN
issue-721	18	12	,	,	PUNCT
issue-721	18	13	local	local	ADJ
issue-721	18	14	authorities	authority	NOUN
issue-721	18	15	,	,	PUNCT
issue-721	18	16	territorial	territorial	ADJ
issue-721	18	17	justice	justice	NOUN
issue-721	18	18	,	,	PUNCT
issue-721	18	19	editing	edit	VERB
issue-721	18	20	coefficient	coefficient	NOUN
issue-721	18	21	,	,	PUNCT
issue-721	18	22	negative	negative	ADJ
issue-721	18	23	transfers	transfer	NOUN
issue-721	18	24	,	,	PUNCT
issue-721	18	25	governmental	governmental	ADJ
issue-721	18	26	grants	grant	NOUN
issue-721	18	27	,	,	PUNCT
issue-721	18	28	subsidies	subsidy	NOUN
issue-721	18	29	,	,	PUNCT
issue-721	18	30	local	local	ADJ
issue-721	18	31	communities	community	NOUN
issue-721	18	32	,	,	PUNCT
issue-721	18	33	local	local	ADJ
issue-721	18	34	budgets	budget	NOUN
issue-721	18	35	.	.	PUNCT
issue-721	19	1	jel	jel	PROPN
issue-721	19	2	classification	classification	NOUN
issue-721	19	3	:	:	PUNCT
issue-721	19	4	h61	h61	PROPN
issue-721	19	5	,	,	PUNCT
issue-721	19	6	h68	h68	PROPN
issue-721	19	7	,	,	PUNCT
issue-721	19	8	h72	h72	NOUN
issue-721	19	9	1	1	NUM
issue-721	19	10	.	.	PUNCT
issue-721	20	1	introduction	introduction	NOUN
issue-721	20	2	in	in	ADP
issue-721	20	3	the	the	DET
issue-721	20	4	conditions	condition	NOUN
issue-721	20	5	of	of	ADP
issue-721	20	6	permanent	permanent	ADJ
issue-721	20	7	changes	change	NOUN
issue-721	20	8	,	,	PUNCT
issue-721	20	9	escalation	escalation	NOUN
issue-721	20	10	of	of	ADP
issue-721	20	11	the	the	DET
issue-721	20	12	military	military	ADJ
issue-721	20	13	situation	situation	NOUN
issue-721	20	14	in	in	ADP
issue-721	20	15	eastern	eastern	PROPN
issue-721	20	16	ukraine	ukraine	PROPN
issue-721	20	17	,	,	PUNCT
issue-721	20	18	national	national	ADJ
issue-721	20	19	currency	currency	NOUN
issue-721	20	20	depreciation	depreciation	NOUN
issue-721	20	21	,	,	PUNCT
issue-721	20	22	population	population	NOUN
issue-721	20	23	migration	migration	NOUN
issue-721	20	24	and	and	CCONJ
issue-721	20	25	other	other	ADJ
issue-721	20	26	factors	factor	NOUN
issue-721	20	27	of	of	ADP
issue-721	20	28	macro	macro	ADJ
issue-721	20	29	-	-	ADJ
issue-721	20	30	financial	financial	ADJ
issue-721	20	31	instability	instability	NOUN
issue-721	20	32	,	,	PUNCT
issue-721	20	33	one	one	NUM
issue-721	20	34	of	of	ADP
issue-721	20	35	the	the	DET
issue-721	20	36	main	main	ADJ
issue-721	20	37	tasks	task	NOUN
issue-721	20	38	facing	face	VERB
issue-721	20	39	the	the	DET
issue-721	20	40	ukrainian	ukrainian	ADJ
issue-721	20	41	economy	economy	NOUN
issue-721	20	42	is	be	AUX
issue-721	20	43	the	the	DET
issue-721	20	44	construction	construction	NOUN
issue-721	20	45	of	of	ADP
issue-721	20	46	an	an	DET
issue-721	20	47	innovative	innovative	ADJ
issue-721	20	48	socio	socio	NOUN
issue-721	20	49	-	-	PUNCT
issue-721	20	50	economic	economic	ADJ
issue-721	20	51	mechanism	mechanism	NOUN
issue-721	20	52	enabling	enable	VERB
issue-721	20	53	to	to	PART
issue-721	20	54	balance	balance	VERB
issue-721	20	55	the	the	DET
issue-721	20	56	financial	financial	ADJ
issue-721	20	57	system	system	NOUN
issue-721	20	58	of	of	ADP
issue-721	20	59	the	the	DET
issue-721	20	60	country	country	NOUN
issue-721	20	61	while	while	SCONJ
issue-721	20	62	implementing	implement	VERB
issue-721	20	63	economic	economic	ADJ
issue-721	20	64	reforms	reform	NOUN
issue-721	20	65	.	.	PUNCT
issue-721	21	1	increasing	increase	VERB
issue-721	21	2	efficiency	efficiency	NOUN
issue-721	21	3	of	of	ADP
issue-721	21	4	the	the	DET
issue-721	21	5	budget	budget	NOUN
issue-721	21	6	system	system	NOUN
issue-721	21	7	functioning	function	VERB
issue-721	21	8	and	and	CCONJ
issue-721	21	9	equal	equal	ADJ
issue-721	21	10	systematic	systematic	ADJ
issue-721	21	11	inter	inter	ADJ
issue-721	21	12	-	-	ADJ
issue-721	21	13	budgetary	budgetary	ADJ
issue-721	21	14	relations	relation	NOUN
issue-721	21	15	are	be	AUX
issue-721	21	16	especially	especially	ADV
issue-721	21	17	important	important	ADJ
issue-721	21	18	in	in	ADP
issue-721	21	19	the	the	DET
issue-721	21	20	context	context	NOUN
issue-721	21	21	of	of	ADP
issue-721	21	22	strengthening	strengthen	VERB
issue-721	21	23	processes	process	NOUN
issue-721	21	24	of	of	ADP
issue-721	21	25	democratization	democratization	NOUN
issue-721	21	26	,	,	PUNCT
issue-721	21	27	decentralization	decentralization	NOUN
issue-721	21	28	,	,	PUNCT
issue-721	21	29	and	and	CCONJ
issue-721	21	30	the	the	DET
issue-721	21	31	growing	grow	VERB
issue-721	21	32	role	role	NOUN
issue-721	21	33	of	of	ADP
issue-721	21	34	local	local	ADJ
issue-721	21	35	communities	community	NOUN
issue-721	21	36	.	.	PUNCT
issue-721	22	1	such	such	DET
issue-721	22	2	an	an	DET
issue-721	22	3	approach	approach	NOUN
issue-721	22	4	predetermines	predetermine	VERB
issue-721	22	5	the	the	DET
issue-721	22	6	priority	priority	NOUN
issue-721	22	7	of	of	ADP
issue-721	22	8	theoretical	theoretical	ADJ
issue-721	22	9	and	and	CCONJ
issue-721	22	10	practical	practical	ADJ
issue-721	22	11	problems	problem	NOUN
issue-721	22	12	requiring	require	VERB
issue-721	22	13	scientific	scientific	ADJ
issue-721	22	14	reflection	reflection	NOUN
issue-721	22	15	,	,	PUNCT
issue-721	22	16	legislative	legislative	ADJ
issue-721	22	17	and	and	CCONJ
issue-721	22	18	,	,	PUNCT
issue-721	22	19	consequently	consequently	ADV
issue-721	22	20	,	,	PUNCT
issue-721	22	21	practical	practical	ADJ
issue-721	22	22	solutions	solution	NOUN
issue-721	22	23	at	at	ADP
issue-721	22	24	various	various	ADJ
issue-721	22	25	levels	level	NOUN
issue-721	22	26	of	of	ADP
issue-721	22	27	implementation	implementation	NOUN
issue-721	22	28	of	of	ADP
issue-721	22	29	the	the	DET
issue-721	22	30	budget	budget	NOUN
issue-721	22	31	process	process	NOUN
issue-721	22	32	in	in	ADP
issue-721	22	33	ukraine	ukraine	NOUN
issue-721	22	34	.	.	PUNCT
issue-721	23	1	first	first	ADV
issue-721	23	2	of	of	ADP
issue-721	23	3	all	all	PRON
issue-721	23	4	,	,	PUNCT
issue-721	23	5	the	the	DET
issue-721	23	6	range	range	NOUN
issue-721	23	7	of	of	ADP
issue-721	23	8	such	such	ADJ
issue-721	23	9	issues	issue	NOUN
issue-721	23	10	includes	include	VERB
issue-721	23	11	the	the	DET
issue-721	23	12	provision	provision	NOUN
issue-721	23	13	of	of	ADP
issue-721	23	14	the	the	DET
issue-721	23	15	revenue	revenue	NOUN
issue-721	23	16	part	part	NOUN
issue-721	23	17	of	of	ADP
issue-721	23	18	the	the	DET
issue-721	23	19	budgets	budget	NOUN
issue-721	23	20	of	of	ADP
issue-721	23	21	cities	city	NOUN
issue-721	23	22	and	and	CCONJ
issue-721	23	23	regions	region	NOUN
issue-721	23	24	and	and	CCONJ
issue-721	23	25	the	the	DET
issue-721	23	26	formation	formation	NOUN
issue-721	23	27	of	of	ADP
issue-721	23	28	effective	effective	ADJ
issue-721	23	29	budget	budget	NOUN
issue-721	23	30	interaction	interaction	NOUN
issue-721	23	31	at	at	ADP
issue-721	23	32	different	different	ADJ
issue-721	23	33	levels	level	NOUN
issue-721	23	34	.	.	PUNCT
issue-721	24	1	these	these	DET
issue-721	24	2	issues	issue	NOUN
issue-721	24	3	can	can	AUX
issue-721	24	4	be	be	AUX
issue-721	24	5	solved	solve	VERB
issue-721	24	6	with	with	ADP
issue-721	24	7	purposeful	purposeful	ADJ
issue-721	24	8	government	government	NOUN
issue-721	24	9	policy	policy	NOUN
issue-721	24	10	;	;	PUNCT
issue-721	24	11	meaningful	meaningful	ADJ
issue-721	24	12	and	and	CCONJ
issue-721	24	13	effective	effective	ADJ
issue-721	24	14	financial	financial	ADJ
issue-721	24	15	control	control	NOUN
issue-721	24	16	;	;	PUNCT
issue-721	24	17	budget	budget	NOUN
issue-721	24	18	fund	fund	NOUN
issue-721	24	19	audit	audit	NOUN
issue-721	24	20	;	;	PUNCT
issue-721	24	21	introduction	introduction	NOUN
issue-721	24	22	of	of	ADP
issue-721	24	23	a	a	DET
issue-721	24	24	system	system	NOUN
issue-721	24	25	of	of	ADP
issue-721	24	26	incentives	incentive	NOUN
issue-721	24	27	and	and	CCONJ
issue-721	24	28	penalties	penalty	NOUN
issue-721	24	29	.	.	PUNCT
issue-721	25	1	they	they	PRON
issue-721	25	2	also	also	ADV
issue-721	25	3	need	need	VERB
issue-721	25	4	conditions	condition	NOUN
issue-721	25	5	of	of	ADP
issue-721	25	6	implementation	implementation	NOUN
issue-721	25	7	of	of	ADP
issue-721	25	8	stimulating	stimulate	VERB
issue-721	25	9	fiscal	fiscal	ADJ
issue-721	25	10	policy	policy	NOUN
issue-721	25	11	at	at	ADP
issue-721	25	12	regional	regional	ADJ
issue-721	25	13	levels	level	NOUN
issue-721	25	14	and	and	CCONJ
issue-721	25	15	direct	direct	ADJ
issue-721	25	16	interaction	interaction	NOUN
issue-721	25	17	of	of	ADP
issue-721	25	18	all	all	DET
issue-721	25	19	subjects	subject	NOUN
issue-721	25	20	of	of	ADP
issue-721	25	21	financial	financial	ADJ
issue-721	25	22	relations	relation	NOUN
issue-721	25	23	and	and	CCONJ
issue-721	25	24	local	local	ADJ
issue-721	25	25	government	government	NOUN
issue-721	25	26	bodies	body	NOUN
issue-721	25	27	.	.	PUNCT
issue-721	26	1	2	2	X
issue-721	26	2	.	.	X
issue-721	26	3	analysis	analysis	NOUN
issue-721	26	4	of	of	ADP
issue-721	26	5	recent	recent	ADJ
issue-721	26	6	research	research	NOUN
issue-721	26	7	and	and	CCONJ
issue-721	26	8	publications	publication	NOUN
issue-721	26	9	according	accord	VERB
issue-721	26	10	to	to	ADP
issue-721	26	11	the	the	DET
issue-721	26	12	general	general	ADJ
issue-721	26	13	theory	theory	NOUN
issue-721	26	14	of	of	ADP
issue-721	26	15	social	social	ADJ
issue-721	26	16	welfare	welfare	NOUN
issue-721	26	17	in	in	ADP
issue-721	26	18	economic	economic	ADJ
issue-721	26	19	science	science	NOUN
issue-721	26	20	,	,	PUNCT
issue-721	26	21	the	the	DET
issue-721	26	22	main	main	ADJ
issue-721	26	23	criterion	criterion	NOUN
issue-721	26	24	of	of	ADP
issue-721	26	25	effectiveness	effectiveness	NOUN
issue-721	26	26	is	be	AUX
issue-721	26	27	the	the	DET
issue-721	26	28	satisfaction	satisfaction	NOUN
issue-721	26	29	of	of	ADP
issue-721	26	30	personal	personal	ADJ
issue-721	26	31	needs	need	NOUN
issue-721	26	32	on	on	ADP
issue-721	26	33	the	the	DET
issue-721	26	34	basis	basis	NOUN
issue-721	26	35	of	of	ADP
issue-721	26	36	baltic	baltic	ADJ
issue-721	26	37	journal	journal	PROPN
issue-721	26	38	of	of	ADP
issue-721	26	39	economic	economic	ADJ
issue-721	26	40	studies	study	NOUN
issue-721	26	41	183	183	NUM
issue-721	26	42	vol	vol	NOUN
issue-721	26	43	.	.	PROPN
issue-721	27	1	5	5	NUM
issue-721	27	2	,	,	PUNCT
issue-721	27	3	no	no	INTJ
issue-721	27	4	.	.	NOUN
issue-721	27	5	4	4	NUM
issue-721	27	6	,	,	PUNCT
issue-721	27	7	2019	2019	NUM
issue-721	27	8	the	the	DET
issue-721	27	9	pareto	pareto	ADJ
issue-721	27	10	optimality	optimality	NOUN
issue-721	27	11	criterion	criterion	NOUN
issue-721	27	12	.	.	PUNCT
issue-721	28	1	the	the	DET
issue-721	28	2	essence	essence	NOUN
issue-721	28	3	of	of	ADP
issue-721	28	4	public	public	ADJ
issue-721	28	5	goods	good	NOUN
issue-721	28	6	is	be	AUX
issue-721	28	7	the	the	DET
issue-721	28	8	commonality	commonality	NOUN
issue-721	28	9	and	and	CCONJ
issue-721	28	10	equality	equality	NOUN
issue-721	28	11	of	of	ADP
issue-721	28	12	consumption	consumption	NOUN
issue-721	28	13	.	.	PUNCT
issue-721	29	1	the	the	DET
issue-721	29	2	effective	effective	ADJ
issue-721	29	3	allocation	allocation	NOUN
issue-721	29	4	of	of	ADP
issue-721	29	5	resources	resource	NOUN
issue-721	29	6	is	be	AUX
issue-721	29	7	based	base	VERB
issue-721	29	8	on	on	ADP
issue-721	29	9	the	the	DET
issue-721	29	10	rational	rational	ADJ
issue-721	29	11	and	and	CCONJ
issue-721	29	12	optimal	optimal	ADJ
issue-721	29	13	placement	placement	NOUN
issue-721	29	14	of	of	ADP
issue-721	29	15	factors	factor	NOUN
issue-721	29	16	of	of	ADP
issue-721	29	17	production	production	NOUN
issue-721	29	18	,	,	PUNCT
issue-721	29	19	such	such	ADJ
issue-721	29	20	as	as	ADP
issue-721	29	21	scientific	scientific	ADJ
issue-721	29	22	potential	potential	NOUN
issue-721	29	23	,	,	PUNCT
issue-721	29	24	land	land	NOUN
issue-721	29	25	,	,	PUNCT
issue-721	29	26	labour	labour	NOUN
issue-721	29	27	,	,	PUNCT
issue-721	29	28	and	and	CCONJ
issue-721	29	29	capital	capital	NOUN
issue-721	29	30	.	.	PUNCT
issue-721	30	1	thus	thus	ADV
issue-721	30	2	,	,	PUNCT
issue-721	30	3	the	the	DET
issue-721	30	4	efficiency	efficiency	NOUN
issue-721	30	5	of	of	ADP
issue-721	30	6	the	the	DET
issue-721	30	7	country	country	NOUN
issue-721	30	8	’s	’s	PART
issue-721	30	9	economic	economic	ADJ
issue-721	30	10	system	system	NOUN
issue-721	30	11	is	be	AUX
issue-721	30	12	an	an	DET
issue-721	30	13	estimated	estimate	VERB
issue-721	30	14	category	category	NOUN
issue-721	30	15	.	.	PUNCT
issue-721	31	1	the	the	DET
issue-721	31	2	theory	theory	NOUN
issue-721	31	3	of	of	ADP
issue-721	31	4	decentralization	decentralization	NOUN
issue-721	31	5	became	become	VERB
issue-721	31	6	the	the	DET
issue-721	31	7	further	further	ADJ
issue-721	31	8	development	development	NOUN
issue-721	31	9	of	of	ADP
issue-721	31	10	the	the	DET
issue-721	31	11	theory	theory	NOUN
issue-721	31	12	of	of	ADP
issue-721	31	13	public	public	ADJ
issue-721	31	14	goods	good	NOUN
issue-721	31	15	.	.	PUNCT
issue-721	32	1	this	this	DET
issue-721	32	2	theory	theory	NOUN
issue-721	32	3	is	be	AUX
issue-721	32	4	based	base	VERB
issue-721	32	5	on	on	ADP
issue-721	32	6	the	the	DET
issue-721	32	7	assertion	assertion	NOUN
issue-721	32	8	that	that	SCONJ
issue-721	32	9	decentralization	decentralization	NOUN
issue-721	32	10	of	of	ADP
issue-721	32	11	power	power	NOUN
issue-721	32	12	is	be	AUX
issue-721	32	13	the	the	DET
issue-721	32	14	key	key	NOUN
issue-721	32	15	to	to	ADP
issue-721	32	16	the	the	DET
issue-721	32	17	rational	rational	ADJ
issue-721	32	18	allocation	allocation	NOUN
issue-721	32	19	of	of	ADP
issue-721	32	20	resources	resource	NOUN
issue-721	32	21	.	.	PUNCT
issue-721	33	1	the	the	DET
issue-721	33	2	treatment	treatment	NOUN
issue-721	33	3	of	of	ADP
issue-721	33	4	this	this	DET
issue-721	33	5	statement	statement	NOUN
issue-721	33	6	is	be	AUX
issue-721	33	7	interconnected	interconnect	VERB
issue-721	33	8	with	with	ADP
issue-721	33	9	the	the	DET
issue-721	33	10	concept	concept	NOUN
issue-721	33	11	of	of	ADP
issue-721	33	12	external	external	ADJ
issue-721	33	13	effects	effect	NOUN
issue-721	33	14	and	and	CCONJ
issue-721	33	15	is	be	AUX
issue-721	33	16	manifested	manifest	VERB
issue-721	33	17	in	in	ADP
issue-721	33	18	the	the	DET
issue-721	33	19	following	follow	VERB
issue-721	33	20	interconnections	interconnection	NOUN
issue-721	33	21	:	:	PUNCT
issue-721	33	22	negative	negative	ADJ
issue-721	33	23	phenomena	phenomenon	NOUN
issue-721	33	24	at	at	ADP
issue-721	33	25	the	the	DET
issue-721	33	26	local	local	ADJ
issue-721	33	27	level	level	NOUN
issue-721	33	28	can	can	AUX
issue-721	33	29	lead	lead	VERB
issue-721	33	30	to	to	ADP
issue-721	33	31	an	an	DET
issue-721	33	32	appropriate	appropriate	ADJ
issue-721	33	33	response	response	NOUN
issue-721	33	34	at	at	ADP
issue-721	33	35	the	the	DET
issue-721	33	36	regional	regional	ADJ
issue-721	33	37	and	and	CCONJ
issue-721	33	38	state	state	NOUN
issue-721	33	39	levels	level	NOUN
issue-721	33	40	in	in	ADP
issue-721	33	41	the	the	DET
issue-721	33	42	public	public	ADJ
issue-721	33	43	and	and	CCONJ
issue-721	33	44	private	private	ADJ
issue-721	33	45	sectors	sector	NOUN
issue-721	33	46	.	.	PUNCT
issue-721	34	1	a	a	DET
issue-721	34	2	similar	similar	ADJ
issue-721	34	3	situation	situation	NOUN
issue-721	34	4	occurs	occur	VERB
issue-721	34	5	with	with	ADP
issue-721	34	6	positive	positive	ADJ
issue-721	34	7	phenomena	phenomenon	NOUN
issue-721	34	8	.	.	PUNCT
issue-721	35	1	according	accord	VERB
issue-721	35	2	to	to	ADP
issue-721	35	3	this	this	DET
issue-721	35	4	concept	concept	NOUN
issue-721	35	5	,	,	PUNCT
issue-721	35	6	territorial	territorial	ADJ
issue-721	35	7	associations	association	NOUN
issue-721	35	8	are	be	AUX
issue-721	35	9	the	the	DET
issue-721	35	10	basic	basic	ADJ
issue-721	35	11	unit	unit	NOUN
issue-721	35	12	of	of	ADP
issue-721	35	13	the	the	DET
issue-721	35	14	public	public	ADJ
issue-721	35	15	sector	sector	NOUN
issue-721	35	16	and	and	CCONJ
issue-721	35	17	public	public	ADJ
issue-721	35	18	finance	finance	NOUN
issue-721	35	19	economy	economy	NOUN
issue-721	35	20	.	.	PUNCT
issue-721	36	1	following	follow	VERB
issue-721	36	2	the	the	DET
issue-721	36	3	classics	classic	NOUN
issue-721	36	4	a.	a.	NOUN
issue-721	36	5	pigou	pigou	PROPN
issue-721	36	6	,	,	PUNCT
issue-721	36	7	p.	p.	PROPN
issue-721	36	8	samuelson	samuelson	PROPN
issue-721	36	9	and	and	CCONJ
issue-721	36	10	r.	r.	PROPN
issue-721	36	11	musgrave	musgrave	PROPN
issue-721	36	12	,	,	PUNCT
issue-721	36	13	the	the	DET
issue-721	36	14	world	world	NOUN
issue-721	36	15	-	-	PUNCT
issue-721	36	16	leading	lead	VERB
issue-721	36	17	economists	economist	NOUN
issue-721	36	18	consider	consider	VERB
issue-721	36	19	decentralization	decentralization	NOUN
issue-721	36	20	of	of	ADP
issue-721	36	21	power	power	NOUN
issue-721	36	22	from	from	ADP
issue-721	36	23	the	the	DET
issue-721	36	24	point	point	NOUN
issue-721	36	25	of	of	ADP
issue-721	36	26	view	view	NOUN
issue-721	36	27	of	of	ADP
issue-721	36	28	the	the	DET
issue-721	36	29	most	most	ADV
issue-721	36	30	effective	effective	ADJ
issue-721	36	31	provision	provision	NOUN
issue-721	36	32	of	of	ADP
issue-721	36	33	public	public	ADJ
issue-721	36	34	goods	good	NOUN
issue-721	36	35	with	with	ADP
issue-721	36	36	a	a	DET
issue-721	36	37	diverse	diverse	ADJ
issue-721	36	38	range	range	NOUN
issue-721	36	39	of	of	ADP
issue-721	36	40	use	use	NOUN
issue-721	36	41	and	and	CCONJ
issue-721	36	42	the	the	DET
issue-721	36	43	most	most	ADV
issue-721	36	44	efficient	efficient	ADJ
issue-721	36	45	allocation	allocation	NOUN
issue-721	36	46	of	of	ADP
issue-721	36	47	budgetary	budgetary	ADJ
issue-721	36	48	funds	fund	NOUN
issue-721	36	49	.	.	PUNCT
issue-721	37	1	as	as	ADP
issue-721	37	2	a	a	DET
issue-721	37	3	result	result	NOUN
issue-721	37	4	,	,	PUNCT
issue-721	37	5	this	this	DET
issue-721	37	6	mechanism	mechanism	NOUN
issue-721	37	7	will	will	AUX
issue-721	37	8	promote	promote	VERB
issue-721	37	9	efficient	efficient	ADJ
issue-721	37	10	division	division	NOUN
issue-721	37	11	of	of	ADP
issue-721	37	12	powers	power	NOUN
issue-721	37	13	and	and	CCONJ
issue-721	37	14	jurisdiction	jurisdiction	NOUN
issue-721	37	15	between	between	ADP
issue-721	37	16	government	government	NOUN
issue-721	37	17	levels	level	NOUN
issue-721	37	18	.	.	PUNCT
issue-721	38	1	richard	richard	PROPN
issue-721	38	2	musgrave	musgrave	PROPN
issue-721	38	3	states	states	PROPN
issue-721	38	4	in	in	ADP
issue-721	38	5	his	his	PRON
issue-721	38	6	works	work	NOUN
issue-721	38	7	that	that	PRON
issue-721	38	8	the	the	DET
issue-721	38	9	provision	provision	NOUN
issue-721	38	10	of	of	ADP
issue-721	38	11	public	public	ADJ
issue-721	38	12	services	service	NOUN
issue-721	38	13	and	and	CCONJ
issue-721	38	14	goods	good	NOUN
issue-721	38	15	is	be	AUX
issue-721	38	16	spatially	spatially	ADV
issue-721	38	17	limited	limited	ADJ
issue-721	38	18	.	.	PUNCT
issue-721	39	1	thus	thus	ADV
issue-721	39	2	,	,	PUNCT
issue-721	39	3	public	public	ADJ
issue-721	39	4	goods	good	NOUN
issue-721	39	5	can	can	AUX
issue-721	39	6	be	be	AUX
issue-721	39	7	distributed	distribute	VERB
issue-721	39	8	depending	depend	VERB
issue-721	39	9	on	on	ADP
issue-721	39	10	the	the	DET
issue-721	39	11	range	range	NOUN
issue-721	39	12	of	of	ADP
issue-721	39	13	their	their	PRON
issue-721	39	14	provision	provision	NOUN
issue-721	39	15	.	.	PUNCT
issue-721	40	1	for	for	ADP
issue-721	40	2	example	example	NOUN
issue-721	40	3	,	,	PUNCT
issue-721	40	4	state	state	NOUN
issue-721	40	5	defence	defence	NOUN
issue-721	40	6	can	can	AUX
issue-721	40	7	accordingly	accordingly	ADV
issue-721	40	8	be	be	AUX
issue-721	40	9	attributed	attribute	VERB
issue-721	40	10	to	to	ADP
issue-721	40	11	a	a	DET
issue-721	40	12	large	large	ADJ
issue-721	40	13	range	range	NOUN
issue-721	40	14	of	of	ADP
issue-721	40	15	provisions	provision	NOUN
issue-721	40	16	;	;	PUNCT
issue-721	40	17	as	as	ADV
issue-721	40	18	well	well	ADV
issue-721	40	19	as	as	ADP
issue-721	40	20	pre	pre	ADJ
issue-721	40	21	-	-	ADJ
issue-721	40	22	school	school	ADJ
issue-721	40	23	education	education	NOUN
issue-721	40	24	for	for	ADP
issue-721	40	25	children	child	NOUN
issue-721	40	26	is	be	AUX
issue-721	40	27	respectively	respectively	ADV
issue-721	40	28	referred	refer	VERB
issue-721	40	29	to	to	ADP
issue-721	40	30	a	a	DET
issue-721	40	31	small	small	ADJ
issue-721	40	32	range	range	NOUN
issue-721	40	33	.	.	PUNCT
issue-721	41	1	also	also	ADV
issue-721	41	2	,	,	PUNCT
issue-721	41	3	the	the	DET
issue-721	41	4	higher	high	ADJ
issue-721	41	5	is	be	AUX
issue-721	41	6	solvent	solvent	ADJ
issue-721	41	7	demand	demand	NOUN
issue-721	41	8	from	from	ADP
issue-721	41	9	some	some	DET
issue-721	41	10	consumers	consumer	NOUN
issue-721	41	11	,	,	PUNCT
issue-721	41	12	the	the	DET
issue-721	41	13	lower	low	ADJ
issue-721	41	14	is	be	AUX
issue-721	41	15	the	the	DET
issue-721	41	16	spending	spending	NOUN
issue-721	41	17	of	of	ADP
issue-721	41	18	individual	individual	ADJ
issue-721	41	19	consumers	consumer	NOUN
issue-721	41	20	of	of	ADP
issue-721	41	21	public	public	ADJ
issue-721	41	22	goods	good	NOUN
issue-721	41	23	.	.	PUNCT
issue-721	42	1	as	as	ADP
issue-721	42	2	a	a	DET
issue-721	42	3	result	result	NOUN
issue-721	42	4	,	,	PUNCT
issue-721	42	5	the	the	DET
issue-721	42	6	need	need	NOUN
issue-721	42	7	for	for	ADP
issue-721	42	8	a	a	DET
issue-721	42	9	spatial	spatial	ADJ
issue-721	42	10	association	association	NOUN
issue-721	42	11	of	of	ADP
issue-721	42	12	consumers	consumer	NOUN
issue-721	42	13	with	with	ADP
issue-721	42	14	relatively	relatively	ADV
issue-721	42	15	similar	similar	ADJ
issue-721	42	16	needs	need	NOUN
issue-721	42	17	can	can	AUX
issue-721	42	18	be	be	AUX
issue-721	42	19	argued	argue	VERB
issue-721	42	20	.	.	PUNCT
issue-721	43	1	that	that	SCONJ
issue-721	43	2	in	in	ADP
issue-721	43	3	turn	turn	NOUN
issue-721	43	4	will	will	AUX
issue-721	43	5	lead	lead	VERB
issue-721	43	6	to	to	ADP
issue-721	43	7	the	the	DET
issue-721	43	8	fact	fact	NOUN
issue-721	43	9	that	that	SCONJ
issue-721	43	10	each	each	DET
issue-721	43	11	consumer	consumer	NOUN
issue-721	43	12	automatically	automatically	ADV
issue-721	43	13	becomes	become	VERB
issue-721	43	14	a	a	DET
issue-721	43	15	member	member	NOUN
issue-721	43	16	of	of	ADP
issue-721	43	17	a	a	DET
issue-721	43	18	certain	certain	ADJ
issue-721	43	19	defined	define	VERB
issue-721	43	20	financial	financial	ADJ
issue-721	43	21	community	community	NOUN
issue-721	43	22	whose	whose	DET
issue-721	43	23	main	main	ADJ
issue-721	43	24	purpose	purpose	NOUN
issue-721	43	25	is	be	AUX
issue-721	43	26	to	to	PART
issue-721	43	27	provide	provide	VERB
issue-721	43	28	him	he	PRON
issue-721	43	29	/	/	SYM
issue-721	43	30	her	she	PRON
issue-721	43	31	with	with	ADP
issue-721	43	32	certain	certain	ADJ
issue-721	43	33	public	public	ADJ
issue-721	43	34	goods	good	NOUN
issue-721	43	35	.	.	PUNCT
issue-721	44	1	according	accord	VERB
issue-721	44	2	to	to	ADP
issue-721	44	3	the	the	DET
issue-721	44	4	above	above	NOUN
issue-721	44	5	,	,	PUNCT
issue-721	44	6	it	it	PRON
issue-721	44	7	is	be	AUX
issue-721	44	8	necessary	necessary	ADJ
issue-721	44	9	to	to	PART
issue-721	44	10	balance	balance	VERB
issue-721	44	11	the	the	DET
issue-721	44	12	cash	cash	NOUN
issue-721	44	13	flows	flow	NOUN
issue-721	44	14	of	of	ADP
issue-721	44	15	the	the	DET
issue-721	44	16	territories	territory	NOUN
issue-721	44	17	,	,	PUNCT
issue-721	44	18	achieve	achieve	VERB
issue-721	44	19	equal	equal	ADJ
issue-721	44	20	distribution	distribution	NOUN
issue-721	44	21	of	of	ADP
issue-721	44	22	social	social	ADJ
issue-721	44	23	services	service	NOUN
issue-721	44	24	and	and	CCONJ
issue-721	44	25	benefits	benefit	NOUN
issue-721	44	26	throughout	throughout	ADP
issue-721	44	27	the	the	DET
issue-721	44	28	country	country	NOUN
issue-721	44	29	and	and	CCONJ
issue-721	44	30	create	create	VERB
issue-721	44	31	financial	financial	ADJ
issue-721	44	32	support	support	NOUN
issue-721	44	33	funds	fund	NOUN
issue-721	44	34	.	.	PUNCT
issue-721	45	1	services	service	NOUN
issue-721	45	2	of	of	ADP
issue-721	45	3	adjacent	adjacent	ADJ
issue-721	45	4	local	local	ADJ
issue-721	45	5	territorial	territorial	ADJ
issue-721	45	6	associations	association	NOUN
issue-721	45	7	may	may	AUX
issue-721	45	8	be	be	AUX
issue-721	45	9	duplicated	duplicate	VERB
issue-721	45	10	;	;	PUNCT
issue-721	45	11	therefore	therefore	ADV
issue-721	45	12	,	,	PUNCT
issue-721	45	13	the	the	DET
issue-721	45	14	principle	principle	NOUN
issue-721	45	15	of	of	ADP
issue-721	45	16	allocation	allocation	NOUN
issue-721	45	17	requires	require	VERB
issue-721	45	18	their	their	PRON
issue-721	45	19	interaction	interaction	NOUN
issue-721	45	20	in	in	ADP
issue-721	45	21	order	order	NOUN
issue-721	45	22	to	to	PART
issue-721	45	23	avoid	avoid	VERB
issue-721	45	24	double	double	ADJ
issue-721	45	25	costs	cost	NOUN
issue-721	45	26	.	.	PUNCT
issue-721	46	1	3	3	X
issue-721	46	2	.	.	X
issue-721	46	3	formulating	formulate	VERB
issue-721	46	4	the	the	DET
issue-721	46	5	goals	goal	NOUN
issue-721	46	6	of	of	ADP
issue-721	46	7	the	the	DET
issue-721	46	8	article	article	NOUN
issue-721	46	9	the	the	DET
issue-721	46	10	main	main	ADJ
issue-721	46	11	objective	objective	NOUN
issue-721	46	12	of	of	ADP
issue-721	46	13	restructuring	restructure	VERB
issue-721	46	14	intergovernmental	intergovernmental	ADJ
issue-721	46	15	fiscal	fiscal	ADJ
issue-721	46	16	relations	relation	NOUN
issue-721	46	17	is	be	AUX
issue-721	46	18	closely	closely	ADV
issue-721	46	19	connected	connect	VERB
issue-721	46	20	with	with	ADP
issue-721	46	21	the	the	DET
issue-721	46	22	general	general	ADJ
issue-721	46	23	objectives	objective	NOUN
issue-721	46	24	of	of	ADP
issue-721	46	25	state	state	NOUN
issue-721	46	26	policy	policy	NOUN
issue-721	46	27	.	.	PUNCT
issue-721	47	1	these	these	DET
issue-721	47	2	objectives	objective	NOUN
issue-721	47	3	include	include	VERB
issue-721	47	4	economic	economic	ADJ
issue-721	47	5	growth	growth	NOUN
issue-721	47	6	,	,	PUNCT
issue-721	47	7	improving	improve	VERB
issue-721	47	8	the	the	DET
issue-721	47	9	quality	quality	NOUN
issue-721	47	10	and	and	CCONJ
issue-721	47	11	standards	standard	NOUN
issue-721	47	12	of	of	ADP
issue-721	47	13	living	living	NOUN
issue-721	47	14	of	of	ADP
issue-721	47	15	the	the	DET
issue-721	47	16	population	population	NOUN
issue-721	47	17	,	,	PUNCT
issue-721	47	18	democratization	democratization	NOUN
issue-721	47	19	of	of	ADP
issue-721	47	20	the	the	DET
issue-721	47	21	society	society	NOUN
issue-721	47	22	,	,	PUNCT
issue-721	47	23	increasing	increase	VERB
issue-721	47	24	efficiency	efficiency	NOUN
issue-721	47	25	and	and	CCONJ
issue-721	47	26	accountability	accountability	NOUN
issue-721	47	27	of	of	ADP
issue-721	47	28	the	the	DET
issue-721	47	29	government	government	NOUN
issue-721	47	30	,	,	PUNCT
issue-721	47	31	and	and	CCONJ
issue-721	47	32	achieving	achieve	VERB
issue-721	47	33	macro	macro	ADJ
issue-721	47	34	-	-	ADJ
issue-721	47	35	financial	financial	ADJ
issue-721	47	36	stability	stability	NOUN
issue-721	47	37	.	.	PUNCT
issue-721	48	1	they	they	PRON
issue-721	48	2	should	should	AUX
issue-721	48	3	be	be	AUX
issue-721	48	4	achieved	achieve	VERB
issue-721	48	5	using	use	VERB
issue-721	48	6	the	the	DET
issue-721	48	7	criteria	criterion	NOUN
issue-721	48	8	of	of	ADP
issue-721	48	9	economic	economic	ADJ
issue-721	48	10	efficiency	efficiency	NOUN
issue-721	48	11	,	,	PUNCT
issue-721	48	12	budgetary	budgetary	ADJ
issue-721	48	13	responsibility	responsibility	NOUN
issue-721	48	14	,	,	PUNCT
issue-721	48	15	social	social	ADJ
issue-721	48	16	justice	justice	NOUN
issue-721	48	17	,	,	PUNCT
issue-721	48	18	and	and	CCONJ
issue-721	48	19	political	political	ADJ
issue-721	48	20	consolidation	consolidation	NOUN
issue-721	48	21	.	.	PUNCT
issue-721	49	1	political	political	ADJ
issue-721	49	2	consolidation	consolidation	NOUN
issue-721	49	3	in	in	ADP
issue-721	49	4	this	this	DET
issue-721	49	5	context	context	NOUN
issue-721	49	6	can	can	AUX
issue-721	49	7	be	be	AUX
issue-721	49	8	defined	define	VERB
issue-721	49	9	as	as	ADP
issue-721	49	10	the	the	DET
issue-721	49	11	process	process	NOUN
issue-721	49	12	of	of	ADP
issue-721	49	13	consolidation	consolidation	NOUN
issue-721	49	14	of	of	ADP
issue-721	49	15	unity	unity	NOUN
issue-721	49	16	and	and	CCONJ
issue-721	49	17	accord	accord	NOUN
issue-721	49	18	of	of	ADP
issue-721	49	19	social	social	ADJ
issue-721	49	20	and	and	CCONJ
issue-721	49	21	political	political	ADJ
issue-721	49	22	forces	force	NOUN
issue-721	49	23	(	(	PUNCT
issue-721	49	24	people	people	NOUN
issue-721	49	25	,	,	PUNCT
issue-721	49	26	social	social	ADJ
issue-721	49	27	groups	group	NOUN
issue-721	49	28	,	,	PUNCT
issue-721	49	29	political	political	ADJ
issue-721	49	30	parties	party	NOUN
issue-721	49	31	and	and	CCONJ
issue-721	49	32	public	public	ADJ
issue-721	49	33	organizations	organization	NOUN
issue-721	49	34	,	,	PUNCT
issue-721	49	35	etc	etc	X
issue-721	49	36	.	.	X
issue-721	49	37	)	)	PUNCT
issue-721	50	1	in	in	ADP
issue-721	50	2	order	order	NOUN
issue-721	50	3	to	to	PART
issue-721	50	4	strengthen	strengthen	VERB
issue-721	50	5	their	their	PRON
issue-721	50	6	responsibility	responsibility	NOUN
issue-721	50	7	and	and	CCONJ
issue-721	50	8	determination	determination	NOUN
issue-721	50	9	to	to	PART
issue-721	50	10	solve	solve	VERB
issue-721	50	11	common	common	ADJ
issue-721	50	12	problems	problem	NOUN
issue-721	50	13	.	.	PUNCT
issue-721	51	1	thus	thus	ADV
issue-721	51	2	,	,	PUNCT
issue-721	51	3	the	the	DET
issue-721	51	4	operational	operational	ADJ
issue-721	51	5	goal	goal	NOUN
issue-721	51	6	of	of	ADP
issue-721	51	7	fiscal	fiscal	ADJ
issue-721	51	8	decentralization	decentralization	NOUN
issue-721	51	9	reform	reform	NOUN
issue-721	51	10	is	be	AUX
issue-721	51	11	real	real	ADJ
issue-721	51	12	decentralization	decentralization	NOUN
issue-721	51	13	of	of	ADP
issue-721	51	14	the	the	DET
issue-721	51	15	budget	budget	NOUN
issue-721	51	16	system	system	NOUN
issue-721	51	17	,	,	PUNCT
issue-721	51	18	namely	namely	ADV
issue-721	51	19	,	,	PUNCT
issue-721	51	20	the	the	DET
issue-721	51	21	expansion	expansion	NOUN
issue-721	51	22	of	of	ADP
issue-721	51	23	official	official	ADJ
issue-721	51	24	powers	power	NOUN
issue-721	51	25	and	and	CCONJ
issue-721	51	26	responsibilities	responsibility	NOUN
issue-721	51	27	(	(	PUNCT
issue-721	51	28	budget	budget	NOUN
issue-721	51	29	autonomy	autonomy	NOUN
issue-721	51	30	)	)	PUNCT
issue-721	51	31	of	of	ADP
issue-721	51	32	territorial	territorial	ADJ
issue-721	51	33	associations	association	NOUN
issue-721	51	34	,	,	PUNCT
issue-721	51	35	while	while	SCONJ
issue-721	51	36	creating	create	VERB
issue-721	51	37	and	and	CCONJ
issue-721	51	38	strictly	strictly	ADV
issue-721	51	39	adhering	adhere	VERB
issue-721	51	40	to	to	ADP
issue-721	51	41	unified	unified	ADJ
issue-721	51	42	rules	rule	NOUN
issue-721	51	43	in	in	ADP
issue-721	51	44	relations	relation	NOUN
issue-721	51	45	between	between	ADP
issue-721	51	46	different	different	ADJ
issue-721	51	47	branches	branch	NOUN
issue-721	51	48	of	of	ADP
issue-721	51	49	government	government	NOUN
issue-721	51	50	.	.	PUNCT
issue-721	52	1	according	accord	VERB
issue-721	52	2	to	to	ADP
issue-721	52	3	foreign	foreign	ADJ
issue-721	52	4	experience	experience	NOUN
issue-721	52	5	,	,	PUNCT
issue-721	52	6	all	all	DET
issue-721	52	7	models	model	NOUN
issue-721	52	8	of	of	ADP
issue-721	52	9	fiscal	fiscal	ADJ
issue-721	52	10	decentralization	decentralization	NOUN
issue-721	52	11	are	be	AUX
issue-721	52	12	formed	form	VERB
issue-721	52	13	to	to	PART
issue-721	52	14	achieve	achieve	VERB
issue-721	52	15	territorial	territorial	ADJ
issue-721	52	16	(	(	PUNCT
issue-721	52	17	regional	regional	ADJ
issue-721	52	18	)	)	PUNCT
issue-721	52	19	justice	justice	NOUN
issue-721	52	20	.	.	PUNCT
issue-721	53	1	at	at	ADP
issue-721	53	2	the	the	DET
issue-721	53	3	same	same	ADJ
issue-721	53	4	time	time	NOUN
issue-721	53	5	,	,	PUNCT
issue-721	53	6	it	it	PRON
issue-721	53	7	is	be	AUX
issue-721	53	8	necessary	necessary	ADJ
issue-721	53	9	to	to	PART
issue-721	53	10	focus	focus	VERB
issue-721	53	11	on	on	ADP
issue-721	53	12	the	the	DET
issue-721	53	13	most	most	ADV
issue-721	53	14	successful	successful	ADJ
issue-721	53	15	approaches	approach	NOUN
issue-721	53	16	in	in	ADP
issue-721	53	17	the	the	DET
issue-721	53	18	foreign	foreign	ADJ
issue-721	53	19	practice	practice	NOUN
issue-721	53	20	of	of	ADP
issue-721	53	21	fiscal	fiscal	ADJ
issue-721	53	22	policy	policy	NOUN
issue-721	53	23	regarding	regard	VERB
issue-721	53	24	equalization	equalization	NOUN
issue-721	53	25	of	of	ADP
issue-721	53	26	territorial	territorial	ADJ
issue-721	53	27	development	development	NOUN
issue-721	53	28	of	of	ADP
issue-721	53	29	regions	region	NOUN
issue-721	53	30	,	,	PUNCT
issue-721	53	31	elimination	elimination	NOUN
issue-721	53	32	of	of	ADP
issue-721	53	33	vertical	vertical	ADJ
issue-721	53	34	and	and	CCONJ
issue-721	53	35	horizontal	horizontal	ADJ
issue-721	53	36	imbalances	imbalance	NOUN
issue-721	53	37	in	in	ADP
issue-721	53	38	the	the	DET
issue-721	53	39	socioeconomic	socioeconomic	ADJ
issue-721	53	40	development	development	NOUN
issue-721	53	41	of	of	ADP
issue-721	53	42	the	the	DET
issue-721	53	43	state	state	NOUN
issue-721	53	44	.	.	PUNCT
issue-721	54	1	4	4	X
issue-721	54	2	.	.	X
issue-721	54	3	statement	statement	NOUN
issue-721	54	4	of	of	ADP
issue-721	54	5	the	the	DET
issue-721	54	6	base	base	NOUN
issue-721	54	7	line	line	NOUN
issue-721	54	8	inter	inter	ADJ
issue-721	54	9	-	-	ADJ
issue-721	54	10	budgetary	budgetary	ADJ
issue-721	54	11	relations	relation	NOUN
issue-721	54	12	in	in	ADP
issue-721	54	13	the	the	DET
issue-721	54	14	context	context	NOUN
issue-721	54	15	of	of	ADP
issue-721	54	16	fiscal	fiscal	ADJ
issue-721	54	17	decentralization	decentralization	NOUN
issue-721	54	18	act	act	NOUN
issue-721	54	19	as	as	ADP
issue-721	54	20	both	both	CCONJ
issue-721	54	21	economic	economic	ADJ
issue-721	54	22	and	and	CCONJ
issue-721	54	23	political	political	ADJ
issue-721	54	24	concepts	concept	NOUN
issue-721	54	25	.	.	PUNCT
issue-721	55	1	from	from	ADP
issue-721	55	2	the	the	DET
issue-721	55	3	political	political	ADJ
issue-721	55	4	point	point	NOUN
issue-721	55	5	of	of	ADP
issue-721	55	6	view	view	NOUN
issue-721	55	7	,	,	PUNCT
issue-721	55	8	it	it	PRON
issue-721	55	9	is	be	AUX
issue-721	55	10	possible	possible	ADJ
issue-721	55	11	to	to	PART
issue-721	55	12	consider	consider	VERB
issue-721	55	13	this	this	DET
issue-721	55	14	term	term	NOUN
issue-721	55	15	from	from	ADP
issue-721	55	16	the	the	DET
issue-721	55	17	standpoint	standpoint	NOUN
issue-721	55	18	of	of	ADP
issue-721	55	19	state	state	NOUN
issue-721	55	20	law	law	NOUN
issue-721	55	21	where	where	SCONJ
issue-721	55	22	intergovernmental	intergovernmental	ADJ
issue-721	55	23	relations	relation	NOUN
issue-721	55	24	act	act	VERB
issue-721	55	25	as	as	ADP
issue-721	55	26	a	a	DET
issue-721	55	27	form	form	NOUN
issue-721	55	28	of	of	ADP
issue-721	55	29	government	government	NOUN
issue-721	55	30	based	base	VERB
issue-721	55	31	on	on	ADP
issue-721	55	32	the	the	DET
issue-721	55	33	principle	principle	NOUN
issue-721	55	34	of	of	ADP
issue-721	55	35	subsidiarity	subsidiarity	NOUN
issue-721	55	36	and	and	CCONJ
issue-721	55	37	the	the	DET
issue-721	55	38	idea	idea	NOUN
issue-721	55	39	of	of	ADP
issue-721	55	40	basic	basic	ADJ
issue-721	55	41	democracy	democracy	NOUN
issue-721	55	42	.	.	PUNCT
issue-721	56	1	regarding	regard	VERB
issue-721	56	2	the	the	DET
issue-721	56	3	economic	economic	ADJ
issue-721	56	4	aspect	aspect	NOUN
issue-721	56	5	,	,	PUNCT
issue-721	56	6	in	in	ADP
issue-721	56	7	the	the	DET
issue-721	56	8	context	context	NOUN
issue-721	56	9	of	of	ADP
issue-721	56	10	fiscal	fiscal	ADJ
issue-721	56	11	decentralization	decentralization	NOUN
issue-721	56	12	,	,	PUNCT
issue-721	56	13	intergovernmental	intergovernmental	ADJ
issue-721	56	14	fiscal	fiscal	ADJ
issue-721	56	15	relations	relation	NOUN
issue-721	56	16	represent	represent	VERB
issue-721	56	17	a	a	DET
issue-721	56	18	system	system	NOUN
issue-721	56	19	of	of	ADP
issue-721	56	20	decentralized	decentralized	ADJ
issue-721	56	21	use	use	NOUN
issue-721	56	22	of	of	ADP
issue-721	56	23	public	public	ADJ
issue-721	56	24	funds	fund	NOUN
issue-721	56	25	formed	form	VERB
issue-721	56	26	according	accord	VERB
issue-721	56	27	to	to	ADP
issue-721	56	28	the	the	DET
issue-721	56	29	principle	principle	NOUN
issue-721	56	30	of	of	ADP
issue-721	56	31	effective	effective	ADJ
issue-721	56	32	allocation	allocation	NOUN
issue-721	56	33	of	of	ADP
issue-721	56	34	resources	resource	NOUN
issue-721	56	35	.	.	PUNCT
issue-721	57	1	the	the	DET
issue-721	57	2	above	above	ADJ
issue-721	57	3	two	two	NUM
issue-721	57	4	directions	direction	NOUN
issue-721	57	5	are	be	AUX
issue-721	57	6	closely	closely	ADV
issue-721	57	7	interconnected	interconnect	VERB
issue-721	57	8	and	and	CCONJ
issue-721	57	9	cooperate	cooperate	VERB
issue-721	57	10	with	with	ADP
issue-721	57	11	each	each	DET
issue-721	57	12	other	other	ADJ
issue-721	57	13	.	.	PUNCT
issue-721	58	1	namely	namely	ADV
issue-721	58	2	,	,	PUNCT
issue-721	58	3	the	the	DET
issue-721	58	4	first	first	ADJ
issue-721	58	5	direction	direction	NOUN
issue-721	58	6	within	within	ADP
issue-721	58	7	defines	define	NOUN
issue-721	58	8	the	the	DET
issue-721	58	9	purpose	purpose	NOUN
issue-721	58	10	and	and	CCONJ
issue-721	58	11	objectives	objective	NOUN
issue-721	58	12	of	of	ADP
issue-721	58	13	the	the	DET
issue-721	58	14	principle	principle	NOUN
issue-721	58	15	of	of	ADP
issue-721	58	16	subsidiarity	subsidiarity	NOUN
issue-721	58	17	.	.	PUNCT
issue-721	59	1	the	the	DET
issue-721	59	2	second	second	ADJ
issue-721	59	3	direction	direction	NOUN
issue-721	59	4	resolves	resolve	VERB
issue-721	59	5	the	the	DET
issue-721	59	6	task	task	NOUN
issue-721	59	7	and	and	CCONJ
issue-721	59	8	purpose	purpose	NOUN
issue-721	59	9	within	within	ADP
issue-721	59	10	the	the	DET
issue-721	59	11	framework	framework	NOUN
issue-721	59	12	of	of	ADP
issue-721	59	13	the	the	DET
issue-721	59	14	theory	theory	NOUN
issue-721	59	15	of	of	ADP
issue-721	59	16	fiscal	fiscal	ADJ
issue-721	59	17	decentralization	decentralization	NOUN
issue-721	59	18	defining	define	VERB
issue-721	59	19	the	the	DET
issue-721	59	20	criteria	criterion	NOUN
issue-721	59	21	for	for	ADP
issue-721	59	22	decentralization	decentralization	NOUN
issue-721	59	23	and	and	CCONJ
issue-721	59	24	ways	way	NOUN
issue-721	59	25	of	of	ADP
issue-721	59	26	implementing	implement	VERB
issue-721	59	27	this	this	DET
issue-721	59	28	idea	idea	NOUN
issue-721	59	29	in	in	ADP
issue-721	59	30	practice	practice	NOUN
issue-721	59	31	.	.	PUNCT
issue-721	60	1	the	the	DET
issue-721	60	2	effective	effective	ADJ
issue-721	60	3	allocation	allocation	NOUN
issue-721	60	4	of	of	ADP
issue-721	60	5	resources	resource	NOUN
issue-721	60	6	is	be	AUX
issue-721	60	7	based	base	VERB
issue-721	60	8	on	on	ADP
issue-721	60	9	the	the	DET
issue-721	60	10	rational	rational	ADJ
issue-721	60	11	and	and	CCONJ
issue-721	60	12	optimal	optimal	ADJ
issue-721	60	13	placement	placement	NOUN
issue-721	60	14	of	of	ADP
issue-721	60	15	production	production	NOUN
issue-721	60	16	factors	factor	NOUN
issue-721	60	17	,	,	PUNCT
issue-721	60	18	such	such	ADJ
issue-721	60	19	as	as	ADP
issue-721	60	20	scientific	scientific	ADJ
issue-721	60	21	potential	potential	NOUN
issue-721	60	22	,	,	PUNCT
issue-721	60	23	land	land	NOUN
issue-721	60	24	,	,	PUNCT
issue-721	60	25	labour	labour	NOUN
issue-721	60	26	,	,	PUNCT
issue-721	60	27	and	and	CCONJ
issue-721	60	28	capital	capital	NOUN
issue-721	60	29	.	.	PUNCT
issue-721	61	1	thus	thus	ADV
issue-721	61	2	,	,	PUNCT
issue-721	61	3	the	the	DET
issue-721	61	4	efficiency	efficiency	NOUN
issue-721	61	5	of	of	ADP
issue-721	61	6	the	the	DET
issue-721	61	7	country	country	NOUN
issue-721	61	8	’s	’s	PART
issue-721	61	9	economic	economic	ADJ
issue-721	61	10	system	system	NOUN
issue-721	61	11	is	be	AUX
issue-721	61	12	an	an	DET
issue-721	61	13	estimating	estimate	VERB
issue-721	61	14	category	category	NOUN
issue-721	61	15	.	.	PUNCT
issue-721	62	1	one	one	NUM
issue-721	62	2	of	of	ADP
issue-721	62	3	the	the	DET
issue-721	62	4	main	main	ADJ
issue-721	62	5	aspects	aspect	NOUN
issue-721	62	6	of	of	ADP
issue-721	62	7	the	the	DET
issue-721	62	8	regulation	regulation	NOUN
issue-721	62	9	of	of	ADP
issue-721	62	10	intergovernmental	intergovernmental	ADJ
issue-721	62	11	fiscal	fiscal	ADJ
issue-721	62	12	cash	cash	NOUN
issue-721	62	13	flows	flow	NOUN
issue-721	62	14	is	be	AUX
issue-721	62	15	the	the	DET
issue-721	62	16	interaction	interaction	NOUN
issue-721	62	17	of	of	ADP
issue-721	62	18	all	all	DET
issue-721	62	19	levels	level	NOUN
issue-721	62	20	of	of	ADP
issue-721	62	21	government	government	NOUN
issue-721	62	22	with	with	ADP
issue-721	62	23	financial	financial	ADJ
issue-721	62	24	responsibility	responsibility	NOUN
issue-721	62	25	in	in	ADP
issue-721	62	26	accordance	accordance	NOUN
issue-721	62	27	with	with	ADP
issue-721	62	28	their	their	PRON
issue-721	62	29	powers	power	NOUN
issue-721	62	30	in	in	ADP
issue-721	62	31	order	order	NOUN
issue-721	62	32	to	to	PART
issue-721	62	33	maximize	maximize	VERB
issue-721	62	34	the	the	DET
issue-721	62	35	effectiveness	effectiveness	NOUN
issue-721	62	36	of	of	ADP
issue-721	62	37	the	the	DET
issue-721	62	38	provision	provision	NOUN
issue-721	62	39	of	of	ADP
issue-721	62	40	public	public	ADJ
issue-721	62	41	services	service	NOUN
issue-721	62	42	of	of	ADP
issue-721	62	43	baltic	baltic	ADJ
issue-721	62	44	journal	journal	PROPN
issue-721	62	45	of	of	ADP
issue-721	62	46	economic	economic	ADJ
issue-721	62	47	studies	study	NOUN
issue-721	62	48	184	184	NUM
issue-721	62	49	vol	vol	NOUN
issue-721	62	50	.	.	PROPN
issue-721	63	1	5	5	NUM
issue-721	63	2	,	,	PUNCT
issue-721	63	3	no	no	INTJ
issue-721	63	4	.	.	NOUN
issue-721	63	5	4	4	NUM
issue-721	63	6	,	,	PUNCT
issue-721	63	7	2019	2019	NUM
issue-721	63	8	a	a	DET
issue-721	63	9	varying	vary	VERB
issue-721	63	10	range	range	NOUN
issue-721	63	11	of	of	ADP
issue-721	63	12	action	action	NOUN
issue-721	63	13	.	.	PUNCT
issue-721	64	1	the	the	DET
issue-721	64	2	term	term	NOUN
issue-721	64	3	fiscal	fiscal	ADJ
issue-721	64	4	decentralization	decentralization	NOUN
issue-721	64	5	is	be	AUX
issue-721	64	6	defined	define	VERB
issue-721	64	7	by	by	ADP
issue-721	64	8	the	the	DET
issue-721	64	9	above	above	ADV
issue-721	64	10	-	-	PUNCT
issue-721	64	11	mentioned	mention	VERB
issue-721	64	12	in	in	ADP
issue-721	64	13	the	the	DET
issue-721	64	14	expert	expert	NOUN
issue-721	64	15	environment	environment	NOUN
issue-721	64	16	.	.	PUNCT
issue-721	65	1	as	as	ADP
issue-721	65	2	for	for	ADP
issue-721	65	3	functioning	function	VERB
issue-721	65	4	of	of	ADP
issue-721	65	5	the	the	DET
issue-721	65	6	state	state	NOUN
issue-721	65	7	,	,	PUNCT
issue-721	65	8	the	the	DET
issue-721	65	9	principle	principle	NOUN
issue-721	65	10	of	of	ADP
issue-721	65	11	effective	effective	ADJ
issue-721	65	12	allocation	allocation	NOUN
issue-721	65	13	of	of	ADP
issue-721	65	14	resources	resource	NOUN
issue-721	65	15	at	at	ADP
issue-721	65	16	all	all	DET
issue-721	65	17	levels	level	NOUN
issue-721	65	18	of	of	ADP
issue-721	65	19	decentralization	decentralization	NOUN
issue-721	65	20	of	of	ADP
issue-721	65	21	power	power	NOUN
issue-721	65	22	determines	determine	VERB
issue-721	65	23	its	its	PRON
issue-721	65	24	targeting	target	VERB
issue-721	65	25	solely	solely	ADV
issue-721	65	26	on	on	ADP
issue-721	65	27	the	the	DET
issue-721	65	28	interests	interest	NOUN
issue-721	65	29	and	and	CCONJ
issue-721	65	30	needs	need	NOUN
issue-721	65	31	of	of	ADP
issue-721	65	32	citizens	citizen	NOUN
issue-721	65	33	and	and	CCONJ
issue-721	65	34	implementation	implementation	NOUN
issue-721	65	35	of	of	ADP
issue-721	65	36	functions	function	NOUN
issue-721	65	37	using	use	VERB
issue-721	65	38	the	the	DET
issue-721	65	39	minimum	minimum	NOUN
issue-721	65	40	amount	amount	NOUN
issue-721	65	41	of	of	ADP
issue-721	65	42	resources	resource	NOUN
issue-721	65	43	.	.	PUNCT
issue-721	66	1	5	5	X
issue-721	66	2	.	.	X
issue-721	66	3	datasets	dataset	NOUN
issue-721	66	4	and	and	CCONJ
issue-721	66	5	methods	method	NOUN
issue-721	66	6	5.1	5.1	NUM
issue-721	66	7	.	.	PUNCT
issue-721	67	1	study	study	NOUN
issue-721	67	2	area	area	NOUN
issue-721	67	3	the	the	DET
issue-721	67	4	current	current	ADJ
issue-721	67	5	challenges	challenge	NOUN
issue-721	67	6	faced	face	VERB
issue-721	67	7	by	by	ADP
issue-721	67	8	the	the	DET
issue-721	67	9	ukrainian	ukrainian	ADJ
issue-721	67	10	economy	economy	NOUN
issue-721	67	11	are	be	AUX
issue-721	67	12	caused	cause	VERB
issue-721	67	13	by	by	ADP
issue-721	67	14	many	many	ADJ
issue-721	67	15	destabilization	destabilization	NOUN
issue-721	67	16	factors	factor	NOUN
issue-721	67	17	which	which	PRON
issue-721	67	18	,	,	PUNCT
issue-721	67	19	in	in	ADP
issue-721	67	20	turn	turn	NOUN
issue-721	67	21	,	,	PUNCT
issue-721	67	22	lead	lead	VERB
issue-721	67	23	to	to	ADP
issue-721	67	24	macro	macro	ADJ
issue-721	67	25	-	-	ADJ
issue-721	67	26	financial	financial	ADJ
issue-721	67	27	instability	instability	NOUN
issue-721	67	28	(	(	PUNCT
issue-721	67	29	table	table	NOUN
issue-721	67	30	1	1	NUM
issue-721	67	31	)	)	PUNCT
issue-721	67	32	and	and	CCONJ
issue-721	67	33	intergovernmental	intergovernmental	ADJ
issue-721	67	34	imbalances	imbalance	NOUN
issue-721	67	35	(	(	PUNCT
issue-721	67	36	table	table	NOUN
issue-721	67	37	2	2	NUM
issue-721	67	38	)	)	PUNCT
issue-721	67	39	.	.	PUNCT
issue-721	68	1	because	because	SCONJ
issue-721	68	2	of	of	ADP
issue-721	68	3	the	the	DET
issue-721	68	4	unfavourable	unfavourable	ADJ
issue-721	68	5	economic	economic	ADJ
issue-721	68	6	climate	climate	NOUN
issue-721	68	7	in	in	ADP
issue-721	68	8	ukraine	ukraine	NOUN
issue-721	68	9	,	,	PUNCT
issue-721	68	10	aggravation	aggravation	NOUN
issue-721	68	11	of	of	ADP
issue-721	68	12	migratory	migratory	ADJ
issue-721	68	13	mindset	mindset	NOUN
issue-721	68	14	and	and	CCONJ
issue-721	68	15	increase	increase	NOUN
issue-721	68	16	of	of	ADP
issue-721	68	17	labour	labour	NOUN
issue-721	68	18	migration	migration	NOUN
issue-721	68	19	,	,	PUNCT
issue-721	68	20	the	the	DET
issue-721	68	21	world	world	NOUN
issue-721	68	22	bank	bank	NOUN
issue-721	68	23	forecasts	forecast	VERB
issue-721	68	24	that	that	SCONJ
issue-721	68	25	ukraine	ukraine	NOUN
issue-721	68	26	as	as	ADP
issue-721	68	27	a	a	DET
issue-721	68	28	state	state	NOUN
issue-721	68	29	may	may	AUX
issue-721	68	30	face	face	VERB
issue-721	68	31	a	a	DET
issue-721	68	32	shortage	shortage	NOUN
issue-721	68	33	of	of	ADP
issue-721	68	34	skilled	skilled	ADJ
issue-721	68	35	labour	labour	NOUN
issue-721	68	36	and	and	CCONJ
issue-721	68	37	ablebodied	ablebodied	ADJ
issue-721	68	38	young	young	ADJ
issue-721	68	39	people	people	NOUN
issue-721	68	40	in	in	ADP
issue-721	68	41	the	the	DET
issue-721	68	42	near	near	ADJ
issue-721	68	43	future	future	NOUN
issue-721	68	44	,	,	PUNCT
issue-721	68	45	and	and	CCONJ
issue-721	68	46	hence	hence	ADV
issue-721	68	47	the	the	DET
issue-721	68	48	lack	lack	NOUN
issue-721	68	49	of	of	ADP
issue-721	68	50	a	a	DET
issue-721	68	51	rising	rise	VERB
issue-721	68	52	and	and	CCONJ
issue-721	68	53	promising	promise	VERB
issue-721	68	54	young	young	ADJ
issue-721	68	55	generation	generation	NOUN
issue-721	68	56	.	.	PUNCT
issue-721	69	1	along	along	ADP
issue-721	69	2	with	with	ADP
issue-721	69	3	the	the	DET
issue-721	69	4	situation	situation	NOUN
issue-721	69	5	of	of	ADP
issue-721	69	6	macro	macro	ADJ
issue-721	69	7	-	-	ADJ
issue-721	69	8	financial	financial	ADJ
issue-721	69	9	instability	instability	NOUN
issue-721	69	10	,	,	PUNCT
issue-721	69	11	since	since	SCONJ
issue-721	69	12	april	april	PROPN
issue-721	69	13	2014	2014	NUM
issue-721	69	14	,	,	PUNCT
issue-721	69	15	the	the	DET
issue-721	69	16	government	government	NOUN
issue-721	69	17	of	of	ADP
issue-721	69	18	ukraine	ukraine	PROPN
issue-721	69	19	has	have	AUX
issue-721	69	20	begun	begin	VERB
issue-721	69	21	reforming	reform	VERB
issue-721	69	22	local	local	ADJ
issue-721	69	23	self	self	NOUN
issue-721	69	24	-	-	PUNCT
issue-721	69	25	government	government	NOUN
issue-721	69	26	and	and	CCONJ
issue-721	69	27	territorial	territorial	ADJ
issue-721	69	28	organization	organization	NOUN
issue-721	69	29	of	of	ADP
issue-721	69	30	power	power	NOUN
issue-721	69	31	.	.	PUNCT
issue-721	70	1	thus	thus	ADV
issue-721	70	2	,	,	PUNCT
issue-721	70	3	in	in	ADP
issue-721	70	4	the	the	DET
issue-721	70	5	period	period	NOUN
issue-721	70	6	from	from	ADP
issue-721	70	7	table	table	NOUN
issue-721	70	8	1	1	NUM
issue-721	70	9	implementation	implementation	NOUN
issue-721	70	10	of	of	ADP
issue-721	70	11	local	local	ADJ
issue-721	70	12	budgets	budget	NOUN
issue-721	70	13	by	by	ADP
issue-721	70	14	income	income	NOUN
issue-721	70	15	(	(	PUNCT
issue-721	70	16	taking	take	VERB
issue-721	70	17	into	into	ADP
issue-721	70	18	account	account	NOUN
issue-721	70	19	transfers	transfer	NOUN
issue-721	70	20	from	from	ADP
issue-721	70	21	the	the	DET
issue-721	70	22	state	state	NOUN
issue-721	70	23	budget	budget	NOUN
issue-721	70	24	)	)	PUNCT
issue-721	70	25	,	,	PUNCT
issue-721	70	26	us	us	PROPN
issue-721	70	27	dollars	dollars	PROPN
issue-721	70	28	region	region	PROPN
issue-721	70	29	01.12.2017	01.12.2017	VERB
issue-721	71	1	01.12.2016	01.12.2016	PROPN
issue-721	71	2	01.12.2015	01.12.2015	NUM
issue-721	71	3	01.02.2014	01.02.2014	NUM
issue-721	72	1	01.12.2013	01.12.2013	NOUN
issue-721	72	2	01.12.2012	01.12.2012	PROPN
issue-721	72	3	vinnytsia	vinnytsia	ADJ
issue-721	72	4	656764770	656764770	NUM
issue-721	72	5	469871947	469871947	NUM
issue-721	72	6	440773154	440773154	NUM
issue-721	72	7	23402307	23402307	NUM
issue-721	72	8	312295690	312295690	NUM
issue-721	72	9	289627476	289627476	NUM
issue-721	72	10	volyn	volyn	NOUN
issue-721	72	11	445254282	445254282	NUM
issue-721	72	12	321786796	321786796	NUM
issue-721	72	13	310035241	310035241	NUM
issue-721	72	14	8617324,1	8617324,1	NUM
issue-721	72	15	162899446	162899446	NUM
issue-721	72	16	156531787	156531787	NUM
issue-721	72	17	dnipropetrovsk	dnipropetrovsk	NOUN
issue-721	72	18	1448054291	1448054291	NUM
issue-721	72	19	1106206762	1106206762	NUM
issue-721	72	20	1048154725	1048154725	NUM
issue-721	72	21	59993335,8	59993335,8	NUM
issue-721	72	22	1156471263	1156471263	NUM
issue-721	72	23	1109381413	1109381413	NUM
issue-721	72	24	donetsk	donetsk	NOUN
issue-721	72	25	782976263	782976263	NUM
issue-721	72	26	602306882	602306882	NUM
issue-721	72	27	656250849	656250849	NUM
issue-721	72	28	68498738,6	68498738,6	NUM
issue-721	72	29	1414854555	1414854555	NUM
issue-721	72	30	1311542661	1311542661	NUM
issue-721	72	31	zhytomyr	zhytomyr	PROPN
issue-721	72	32	515168842	515168842	NUM
issue-721	72	33	380864370	380864370	NUM
issue-721	72	34	350340936	350340936	NUM
issue-721	72	35	12782229,2	12782229,2	NUM
issue-721	72	36	245306785	245306785	NUM
issue-721	72	37	232628073	232628073	NUM
issue-721	72	38	zakarpattia	zakarpattia	X
issue-721	72	39	457940498	457940498	NUM
issue-721	72	40	338242333	338242333	NUM
issue-721	72	41	336189080	336189080	NUM
issue-721	72	42	8515308	8515308	NUM
issue-721	72	43	164959144	164959144	NUM
issue-721	72	44	154574109	154574109	NUM
issue-721	72	45	zaporizhzhia	zaporizhzhia	NUM
issue-721	72	46	739145656	739145656	NUM
issue-721	72	47	570141442	570141442	NUM
issue-721	72	48	509334292	509334292	NUM
issue-721	72	49	25497209,1	25497209,1	NUM
issue-721	72	50	506090626	506090626	NUM
issue-721	72	51	486496207	486496207	NUM
issue-721	72	52	ivano	ivano	NOUN
issue-721	72	53	-	-	PUNCT
issue-721	72	54	frankivsk	frankivsk	NOUN
issue-721	72	55	556307893	556307893	NUM
issue-721	72	56	422514173	422514173	NUM
issue-721	72	57	383572115	383572115	NUM
issue-721	72	58	10416014,4	10416014,4	NUM
issue-721	72	59	217846540	217846540	NUM
issue-721	72	60	218559322	218559322	NUM
issue-721	72	61	kyiv	kyiv	ADJ
issue-721	72	62	850067845	850067845	NUM
issue-721	72	63	595469294	595469294	NUM
issue-721	72	64	525472230	525472230	NUM
issue-721	72	65	26303390	26303390	NUM
issue-721	72	66	529988526	529988526	NUM
issue-721	72	67	480618712	480618712	NUM
issue-721	72	68	kropyvnytskyi	kropyvnytskyi	NOUN
issue-721	72	69	399791690	399791690	NUM
issue-721	72	70	297873330	297873330	NUM
issue-721	72	71	276892661	276892661	NUM
issue-721	72	72	10517480,8	10517480,8	NUM
issue-721	72	73	212492608	212492608	NUM
issue-721	72	74	199698087	199698087	NUM
issue-721	72	75	luhansk	luhansk	NOUN
issue-721	72	76	263568102	263568102	NUM
issue-721	72	77	208214987	208214987	NUM
issue-721	72	78	233400724	233400724	NUM
issue-721	72	79	27726593,8	27726593,8	NUM
issue-721	72	80	507556768	507556768	NUM
issue-721	72	81	520547098	520547098	NUM
issue-721	72	82	lviv	lviv	PROPN
issue-721	72	83	1051427187	1051427187	NUM
issue-721	72	84	771439204	771439204	NUM
issue-721	72	85	711668606	711668606	NUM
issue-721	72	86	24406829,3	24406829,3	NUM
issue-721	72	87	502459048	502459048	NUM
issue-721	72	88	484711066	484711066	NUM
issue-721	72	89	mykolaiv	mykolaiv	NOUN
issue-721	72	90	441222944	441222944	NUM
issue-721	72	91	333821403	333821403	NUM
issue-721	72	92	320148684	320148684	NUM
issue-721	72	93	13371562,4	13371562,4	NUM
issue-721	72	94	257216016	257216016	NUM
issue-721	72	95	258906613	258906613	NUM
issue-721	72	96	odesa	odesa	NOUN
issue-721	72	97	949424185	949424185	NUM
issue-721	72	98	704767921	704767921	NUM
issue-721	72	99	659572749	659572749	NUM
issue-721	73	1	32772989,8	32772989,8	NUM
issue-721	73	2	583681867	583681867	NUM
issue-721	73	3	555798805	555798805	NUM
issue-721	73	4	poltava	poltava	PROPN
issue-721	73	5	667416629	667416629	NUM
issue-721	73	6	496066447	496066447	NUM
issue-721	73	7	436451820	436451820	NUM
issue-721	73	8	22277997,7	22277997,7	PROPN
issue-721	73	9	438611881	438611881	NUM
issue-721	73	10	448962424	448962424	NUM
issue-721	73	11	rivne	rivne	ADV
issue-721	73	12	483355695	483355695	NUM
issue-721	73	13	347117901	347117901	NUM
issue-721	73	14	338383232	338383232	NUM
issue-721	74	1	9932386,04	9932386,04	ADJ
issue-721	74	2	201816271	201816271	NUM
issue-721	74	3	195872684	195872684	NUM
issue-721	74	4	sumy	sumy	PROPN
issue-721	74	5	459526385	459526385	NUM
issue-721	74	6	354164312	354164312	NUM
issue-721	74	7	304439755	304439755	NUM
issue-721	74	8	14937934,7	14937934,7	NUM
issue-721	74	9	248055262	248055262	NUM
issue-721	74	10	244841347	244841347	NUM
issue-721	74	11	ternopil	ternopil	VERB
issue-721	74	12	414396585	414396585	NUM
issue-721	74	13	319084485	319084485	NUM
issue-721	74	14	282123425	282123425	NUM
issue-721	74	15	7252232,2	7252232,2	NUM
issue-721	74	16	153495656	153495656	NUM
issue-721	74	17	141268739	141268739	NUM
issue-721	74	18	kharkiv	kharkiv	NOUN
issue-721	74	19	1029029873	1029029873	NUM
issue-721	74	20	796942832	796942832	NUM
issue-721	74	21	717287316	717287316	NUM
issue-721	74	22	37046646,1	37046646,1	NUM
issue-721	74	23	725954254	725954254	NUM
issue-721	74	24	697641652	697641652	NUM
issue-721	74	25	kherson	kherson	PROPN
issue-721	74	26	382667181	382667181	NUM
issue-721	74	27	287744586	287744586	NUM
issue-721	74	28	280425538	280425538	NUM
issue-721	74	29	14447165,1	14447165,1	NUM
issue-721	74	30	191536707	191536707	NUM
issue-721	74	31	185533579	185533579	NUM
issue-721	74	32	khmelnytskyi	khmelnytskyi	NOUN
issue-721	74	33	529913969	529913969	NUM
issue-721	74	34	389709862	389709862	NUM
issue-721	74	35	358449522	358449522	NUM
issue-721	74	36	13777670,1	13777670,1	NUM
issue-721	74	37	248652527	248652527	NUM
issue-721	74	38	227093627	227093627	NUM
issue-721	74	39	cherkasy	cherkasy	NOUN
issue-721	74	40	528651322	528651322	NUM
issue-721	74	41	390592319	390592319	NUM
issue-721	74	42	349510879	349510879	NUM
issue-721	74	43	14270087,1	14270087,1	NUM
issue-721	74	44	281665024	281665024	NUM
issue-721	74	45	279184954	279184954	NUM
issue-721	74	46	chernivtsi	chernivtsi	NOUN
issue-721	74	47	331988233	331988233	NUM
issue-721	74	48	255464466	255464466	NUM
issue-721	74	49	238962298	238962298	NUM
issue-721	75	1	7648303,49	7648303,49	NUM
issue-721	75	2	144586694	144586694	NUM
issue-721	75	3	131566707	131566707	NUM
issue-721	75	4	chernihiv	chernihiv	NOUN
issue-721	75	5	427464282	427464282	NUM
issue-721	75	6	310409550	310409550	NUM
issue-721	75	7	278467245	278467245	NUM
issue-721	75	8	11721172,1	11721172,1	NUM
issue-721	75	9	203175444	203175444	NUM
issue-721	75	10	196724142	196724142	NUM
issue-721	75	11	the	the	DET
issue-721	75	12	city	city	NOUN
issue-721	75	13	of	of	ADP
issue-721	75	14	kyiv	kyiv	PROPN
issue-721	75	15	1620098536	1620098536	NUM
issue-721	75	16	1326963573	1326963573	NUM
issue-721	75	17	1273701471	1273701471	NUM
issue-721	75	18	76555146,4	76555146,4	PROPN
issue-721	75	19	1448779257	1448779257	NUM
issue-721	75	20	1399894550	1399894550	NUM
issue-721	75	21	source	source	NOUN
issue-721	75	22	:	:	PUNCT
issue-721	75	23	the	the	DET
issue-721	75	24	table	table	NOUN
issue-721	75	25	is	be	AUX
issue-721	75	26	compiled	compile	VERB
issue-721	75	27	by	by	ADP
issue-721	75	28	the	the	DET
issue-721	75	29	authors	author	NOUN
issue-721	75	30	based	base	VERB
issue-721	75	31	on	on	ADP
issue-721	75	32	the	the	DET
issue-721	75	33	state	state	NOUN
issue-721	75	34	statistics	statistic	NOUN
issue-721	75	35	service	service	NOUN
issue-721	75	36	of	of	ADP
issue-721	75	37	ukraine	ukraine	PROPN
issue-721	75	38	data	datum	NOUN
issue-721	75	39	2015	2015	NUM
issue-721	75	40	to	to	ADP
issue-721	75	41	2018	2018	NUM
issue-721	75	42	,	,	PUNCT
issue-721	75	43	there	there	PRON
issue-721	75	44	are	be	VERB
issue-721	75	45	728	728	NUM
issue-721	75	46	amalgamated	amalgamated	ADJ
issue-721	75	47	territorial	territorial	ADJ
issue-721	75	48	communities	community	NOUN
issue-721	75	49	(	(	PUNCT
issue-721	75	50	atcs	atcs	PROPN
issue-721	75	51	)	)	PUNCT
issue-721	75	52	.	.	PUNCT
issue-721	76	1	these	these	DET
issue-721	76	2	amalgamated	amalgamate	VERB
issue-721	76	3	territorial	territorial	ADJ
issue-721	76	4	communities	community	NOUN
issue-721	76	5	(	(	PUNCT
issue-721	76	6	atc	atc	NOUN
issue-721	76	7	)	)	PUNCT
issue-721	76	8	are	be	AUX
issue-721	76	9	composed	compose	VERB
issue-721	76	10	of	of	ADP
issue-721	76	11	3378	3378	NUM
issue-721	76	12	former	former	ADJ
issue-721	76	13	local	local	ADJ
issue-721	76	14	councils	council	NOUN
issue-721	76	15	(	(	PUNCT
issue-721	76	16	state	state	NOUN
issue-721	76	17	statistics	statistic	NOUN
issue-721	76	18	service	service	NOUN
issue-721	76	19	of	of	ADP
issue-721	76	20	ukraine	ukraine	NOUN
issue-721	76	21	,	,	PUNCT
issue-721	76	22	2017	2017	NUM
issue-721	76	23	)	)	PUNCT
issue-721	76	24	where	where	SCONJ
issue-721	76	25	6.3	6.3	NUM
issue-721	76	26	million	million	NUM
issue-721	76	27	people	people	NOUN
issue-721	76	28	live	live	VERB
issue-721	76	29	.	.	PUNCT
issue-721	77	1	adjustments	adjustment	NOUN
issue-721	77	2	were	be	AUX
issue-721	77	3	made	make	VERB
issue-721	77	4	to	to	ADP
issue-721	77	5	the	the	DET
issue-721	77	6	budget	budget	NOUN
issue-721	77	7	code	code	NOUN
issue-721	77	8	of	of	ADP
issue-721	77	9	ukraine	ukraine	NOUN
issue-721	77	10	during	during	ADP
issue-721	77	11	this	this	DET
issue-721	77	12	period	period	NOUN
issue-721	77	13	.	.	PUNCT
issue-721	78	1	however	however	ADV
issue-721	78	2	,	,	PUNCT
issue-721	78	3	there	there	PRON
issue-721	78	4	is	be	VERB
issue-721	78	5	still	still	ADV
issue-721	78	6	no	no	DET
issue-721	78	7	clear	clear	ADJ
issue-721	78	8	budget	budget	NOUN
issue-721	78	9	strategy	strategy	NOUN
issue-721	78	10	in	in	ADP
issue-721	78	11	this	this	DET
issue-721	78	12	direction	direction	NOUN
issue-721	78	13	,	,	PUNCT
issue-721	78	14	no	no	DET
issue-721	78	15	clear	clear	ADJ
issue-721	78	16	legislative	legislative	ADJ
issue-721	78	17	constraints	constraint	NOUN
issue-721	78	18	or	or	CCONJ
issue-721	78	19	mechanism	mechanism	NOUN
issue-721	78	20	of	of	ADP
issue-721	78	21	budget	budget	NOUN
issue-721	78	22	decentralization	decentralization	NOUN
issue-721	78	23	itself	itself	PRON
issue-721	78	24	.	.	PUNCT
issue-721	79	1	an	an	DET
issue-721	79	2	effective	effective	ADJ
issue-721	79	3	public	public	ADJ
issue-721	79	4	financial	financial	ADJ
issue-721	79	5	control	control	NOUN
issue-721	79	6	has	have	AUX
issue-721	79	7	not	not	PART
issue-721	79	8	been	be	AUX
issue-721	79	9	introduced	introduce	VERB
issue-721	79	10	either	either	ADV
issue-721	79	11	,	,	PUNCT
issue-721	79	12	especially	especially	ADV
issue-721	79	13	in	in	ADP
issue-721	79	14	the	the	DET
issue-721	79	15	context	context	NOUN
issue-721	79	16	of	of	ADP
issue-721	79	17	the	the	DET
issue-721	79	18	democratization	democratization	NOUN
issue-721	79	19	of	of	ADP
issue-721	79	20	society	society	NOUN
issue-721	79	21	.	.	PUNCT
issue-721	80	1	consequently	consequently	ADV
issue-721	80	2	,	,	PUNCT
issue-721	80	3	a	a	DET
issue-721	80	4	model	model	NOUN
issue-721	80	5	of	of	ADP
issue-721	80	6	intergovernmental	intergovernmental	ADJ
issue-721	80	7	regulation	regulation	NOUN
issue-721	80	8	of	of	ADP
issue-721	80	9	money	money	NOUN
issue-721	80	10	flows	flow	VERB
issue-721	80	11	needs	need	VERB
issue-721	80	12	to	to	PART
issue-721	80	13	be	be	AUX
issue-721	80	14	developed	develop	VERB
issue-721	80	15	;	;	PUNCT
issue-721	80	16	it	it	PRON
issue-721	80	17	will	will	AUX
issue-721	80	18	be	be	AUX
issue-721	80	19	an	an	DET
issue-721	80	20	element	element	NOUN
issue-721	80	21	of	of	ADP
issue-721	80	22	an	an	DET
issue-721	80	23	innovative	innovative	ADJ
issue-721	80	24	socio	socio	NOUN
issue-721	80	25	-	-	PUNCT
issue-721	80	26	economic	economic	ADJ
issue-721	80	27	mechanism	mechanism	NOUN
issue-721	80	28	to	to	PART
issue-721	80	29	balance	balance	VERB
issue-721	80	30	the	the	DET
issue-721	80	31	financial	financial	ADJ
issue-721	80	32	system	system	NOUN
issue-721	80	33	of	of	ADP
issue-721	80	34	the	the	DET
issue-721	80	35	country	country	NOUN
issue-721	80	36	.	.	PUNCT
issue-721	81	1	5.2	5.2	NUM
issue-721	81	2	.	.	PUNCT
issue-721	82	1	data	datum	NOUN
issue-721	82	2	sources	source	NOUN
issue-721	82	3	the	the	DET
issue-721	82	4	datasets	dataset	NOUN
issue-721	82	5	used	use	VERB
issue-721	82	6	in	in	ADP
issue-721	82	7	this	this	DET
issue-721	82	8	study	study	NOUN
issue-721	82	9	include	include	VERB
issue-721	82	10	:	:	PUNCT
issue-721	82	11	(	(	PUNCT
issue-721	82	12	1	1	X
issue-721	82	13	)	)	PUNCT
issue-721	82	14	ukraine	ukraine	NOUN
issue-721	82	15	’s	’s	PART
issue-721	82	16	gdp	gdp	NOUN
issue-721	82	17	for	for	ADP
issue-721	82	18	2008–2018	2008–2018	NUM
issue-721	82	19	taking	take	VERB
issue-721	82	20	into	into	ADP
issue-721	82	21	account	account	NOUN
issue-721	82	22	data	datum	NOUN
issue-721	82	23	updates	update	NOUN
issue-721	82	24	;	;	PUNCT
issue-721	82	25	(	(	PUNCT
issue-721	82	26	2	2	X
issue-721	82	27	)	)	PUNCT
issue-721	82	28	macro	macro	ADJ
issue-721	82	29	-	-	ADJ
issue-721	82	30	financial	financial	ADJ
issue-721	82	31	indicators	indicator	NOUN
issue-721	82	32	of	of	ADP
issue-721	82	33	ukraine	ukraine	NOUN
issue-721	82	34	for	for	ADP
issue-721	82	35	2008–2018	2008–2018	NUM
issue-721	82	36	taking	take	VERB
issue-721	82	37	into	into	ADP
issue-721	82	38	account	account	NOUN
issue-721	82	39	data	datum	NOUN
issue-721	82	40	updates	update	NOUN
issue-721	82	41	;	;	PUNCT
issue-721	82	42	(	(	PUNCT
issue-721	82	43	3	3	X
issue-721	82	44	)	)	PUNCT
issue-721	82	45	indicators	indicator	NOUN
issue-721	82	46	of	of	ADP
issue-721	82	47	the	the	DET
issue-721	82	48	amalgamated	amalgamated	ADJ
issue-721	82	49	territorial	territorial	ADJ
issue-721	82	50	communities	community	NOUN
issue-721	82	51	(	(	PUNCT
issue-721	82	52	atc	atc	NOUN
issue-721	82	53	)	)	PUNCT
issue-721	82	54	(	(	PUNCT
issue-721	82	55	including	include	VERB
issue-721	82	56	data	datum	NOUN
issue-721	82	57	on	on	ADP
issue-721	82	58	atc	atc	ADJ
issue-721	82	59	formation	formation	NOUN
issue-721	82	60	,	,	PUNCT
issue-721	82	61	atc	atc	ADJ
issue-721	82	62	macrofinancial	macrofinancial	ADJ
issue-721	82	63	indices	index	NOUN
issue-721	82	64	,	,	PUNCT
issue-721	82	65	atc	atc	ADJ
issue-721	82	66	population	population	NOUN
issue-721	82	67	dynamics	dynamic	NOUN
issue-721	82	68	)	)	PUNCT
issue-721	82	69	.	.	PUNCT
issue-721	83	1	baltic	baltic	PROPN
issue-721	83	2	journal	journal	PROPN
issue-721	83	3	of	of	ADP
issue-721	83	4	economic	economic	ADJ
issue-721	83	5	studies	study	NOUN
issue-721	83	6	185	185	NUM
issue-721	83	7	vol	vol	NOUN
issue-721	83	8	.	.	PROPN
issue-721	84	1	5	5	NUM
issue-721	84	2	,	,	PUNCT
issue-721	84	3	no	no	INTJ
issue-721	84	4	.	.	NOUN
issue-721	84	5	4	4	NUM
issue-721	84	6	,	,	PUNCT
issue-721	84	7	2019	2019	NUM
issue-721	84	8	5.3	5.3	NUM
issue-721	84	9	.	.	PUNCT
issue-721	85	1	methods	method	NOUN
issue-721	85	2	the	the	DET
issue-721	85	3	study	study	NOUN
issue-721	85	4	of	of	ADP
issue-721	85	5	inter	inter	ADJ
issue-721	85	6	-	-	ADJ
issue-721	85	7	budgetary	budgetary	ADJ
issue-721	85	8	regulation	regulation	NOUN
issue-721	85	9	of	of	ADP
issue-721	85	10	cash	cash	NOUN
issue-721	85	11	flows	flow	NOUN
issue-721	85	12	as	as	ADP
issue-721	85	13	a	a	DET
issue-721	85	14	condition	condition	NOUN
issue-721	85	15	for	for	ADP
issue-721	85	16	self	self	NOUN
issue-721	85	17	-	-	PUNCT
issue-721	85	18	realization	realization	NOUN
issue-721	85	19	of	of	ADP
issue-721	85	20	local	local	ADJ
issue-721	85	21	budgets	budget	NOUN
issue-721	85	22	was	be	AUX
issue-721	85	23	carried	carry	VERB
issue-721	85	24	out	out	ADP
issue-721	85	25	in	in	ADP
issue-721	85	26	classic	classic	ADJ
issue-721	85	27	fashion	fashion	NOUN
issue-721	85	28	:	:	PUNCT
issue-721	85	29	(	(	PUNCT
issue-721	85	30	1	1	X
issue-721	85	31	)	)	PUNCT
issue-721	85	32	the	the	DET
issue-721	85	33	choice	choice	NOUN
issue-721	85	34	of	of	ADP
issue-721	85	35	subject	subject	NOUN
issue-721	85	36	,	,	PUNCT
issue-721	85	37	object	object	NOUN
issue-721	85	38	;	;	PUNCT
issue-721	85	39	definition	definition	NOUN
issue-721	85	40	of	of	ADP
issue-721	85	41	the	the	DET
issue-721	85	42	purpose	purpose	NOUN
issue-721	85	43	and	and	CCONJ
issue-721	85	44	objectives	objective	NOUN
issue-721	85	45	of	of	ADP
issue-721	85	46	the	the	DET
issue-721	85	47	study	study	NOUN
issue-721	85	48	;	;	PUNCT
issue-721	85	49	(	(	PUNCT
issue-721	85	50	2	2	X
issue-721	85	51	)	)	PUNCT
issue-721	85	52	accumulation	accumulation	NOUN
issue-721	85	53	of	of	ADP
issue-721	85	54	information	information	NOUN
issue-721	85	55	;	;	PUNCT
issue-721	85	56	(	(	PUNCT
issue-721	85	57	3	3	X
issue-721	85	58	)	)	PUNCT
issue-721	85	59	development	development	NOUN
issue-721	85	60	of	of	ADP
issue-721	85	61	hypotheses	hypothesis	NOUN
issue-721	85	62	;	;	PUNCT
issue-721	85	63	(	(	PUNCT
issue-721	85	64	4	4	X
issue-721	85	65	)	)	PUNCT
issue-721	85	66	choice	choice	NOUN
issue-721	85	67	of	of	ADP
issue-721	85	68	research	research	NOUN
issue-721	85	69	methods	method	NOUN
issue-721	85	70	;	;	PUNCT
issue-721	85	71	(	(	PUNCT
issue-721	85	72	5	5	X
issue-721	85	73	)	)	PUNCT
issue-721	85	74	processing	processing	NOUN
issue-721	85	75	and	and	CCONJ
issue-721	85	76	analysing	analysing	NOUN
issue-721	85	77	of	of	ADP
issue-721	85	78	the	the	DET
issue-721	85	79	results	result	NOUN
issue-721	85	80	of	of	ADP
issue-721	85	81	experimental	experimental	ADJ
issue-721	85	82	research	research	NOUN
issue-721	85	83	;	;	PUNCT
issue-721	85	84	(	(	PUNCT
issue-721	85	85	6	6	X
issue-721	85	86	)	)	PUNCT
issue-721	85	87	writing	write	VERB
issue-721	85	88	the	the	DET
issue-721	85	89	text	text	NOUN
issue-721	85	90	and	and	CCONJ
issue-721	85	91	presentation	presentation	NOUN
issue-721	85	92	of	of	ADP
issue-721	85	93	results	result	NOUN
issue-721	85	94	.	.	PUNCT
issue-721	86	1	in	in	ADP
issue-721	86	2	this	this	DET
issue-721	86	3	study	study	NOUN
issue-721	86	4	,	,	PUNCT
issue-721	86	5	we	we	PRON
issue-721	86	6	aim	aim	VERB
issue-721	86	7	to	to	PART
issue-721	86	8	explore	explore	VERB
issue-721	86	9	the	the	DET
issue-721	86	10	main	main	ADJ
issue-721	86	11	aspects	aspect	NOUN
issue-721	86	12	of	of	ADP
issue-721	86	13	the	the	DET
issue-721	86	14	model	model	NOUN
issue-721	86	15	of	of	ADP
issue-721	86	16	intergovernmental	intergovernmental	ADJ
issue-721	86	17	fiscal	fiscal	ADJ
issue-721	86	18	regulation	regulation	NOUN
issue-721	86	19	connected	connect	VERB
issue-721	86	20	with	with	ADP
issue-721	86	21	the	the	DET
issue-721	86	22	european	european	ADJ
issue-721	86	23	integration	integration	NOUN
issue-721	86	24	processes	process	NOUN
issue-721	86	25	in	in	ADP
issue-721	86	26	ukraine	ukraine	NOUN
issue-721	86	27	,	,	PUNCT
issue-721	86	28	the	the	DET
issue-721	86	29	need	need	NOUN
issue-721	86	30	to	to	PART
issue-721	86	31	restructure	restructure	VERB
issue-721	86	32	the	the	DET
issue-721	86	33	budget	budget	NOUN
issue-721	86	34	system	system	NOUN
issue-721	86	35	,	,	PUNCT
issue-721	86	36	development	development	NOUN
issue-721	86	37	of	of	ADP
issue-721	86	38	the	the	DET
issue-721	86	39	society	society	NOUN
issue-721	86	40	democratization	democratization	NOUN
issue-721	86	41	,	,	PUNCT
issue-721	86	42	and	and	CCONJ
issue-721	86	43	the	the	DET
issue-721	86	44	need	need	NOUN
issue-721	86	45	to	to	PART
issue-721	86	46	achieve	achieve	VERB
issue-721	86	47	macro	macro	ADJ
issue-721	86	48	-	-	ADJ
issue-721	86	49	financial	financial	ADJ
issue-721	86	50	stability	stability	NOUN
issue-721	86	51	.	.	PUNCT
issue-721	87	1	in	in	ADP
issue-721	87	2	this	this	DET
issue-721	87	3	research	research	NOUN
issue-721	87	4	,	,	PUNCT
issue-721	87	5	we	we	PRON
issue-721	87	6	identify	identify	VERB
issue-721	87	7	the	the	DET
issue-721	87	8	leading	lead	VERB
issue-721	87	9	aspects	aspect	NOUN
issue-721	87	10	of	of	ADP
issue-721	87	11	international	international	ADJ
issue-721	87	12	experience	experience	NOUN
issue-721	87	13	in	in	ADP
issue-721	87	14	this	this	DET
issue-721	87	15	area	area	NOUN
issue-721	87	16	,	,	PUNCT
issue-721	87	17	including	include	VERB
issue-721	87	18	achievement	achievement	NOUN
issue-721	87	19	of	of	ADP
issue-721	87	20	budgetary	budgetary	ADJ
issue-721	87	21	equilibrium	equilibrium	NOUN
issue-721	87	22	,	,	PUNCT
issue-721	87	23	the	the	DET
issue-721	87	24	formation	formation	NOUN
issue-721	87	25	of	of	ADP
issue-721	87	26	territorial	territorial	ADJ
issue-721	87	27	development	development	NOUN
issue-721	87	28	funds	fund	NOUN
issue-721	87	29	,	,	PUNCT
issue-721	87	30	and	and	CCONJ
issue-721	87	31	analysis	analysis	NOUN
issue-721	87	32	of	of	ADP
issue-721	87	33	necessary	necessary	ADJ
issue-721	87	34	changes	change	NOUN
issue-721	87	35	at	at	ADP
issue-721	87	36	the	the	DET
issue-721	87	37	legislative	legislative	ADJ
issue-721	87	38	and	and	CCONJ
issue-721	87	39	executive	executive	ADJ
issue-721	87	40	levels	level	NOUN
issue-721	87	41	.	.	PUNCT
issue-721	88	1	to	to	PART
issue-721	88	2	analyse	analyse	VERB
issue-721	88	3	the	the	DET
issue-721	88	4	current	current	ADJ
issue-721	88	5	atc	atc	ADJ
issue-721	88	6	state	state	NOUN
issue-721	88	7	and	and	CCONJ
issue-721	88	8	the	the	DET
issue-721	88	9	possibility	possibility	NOUN
issue-721	88	10	of	of	ADP
issue-721	88	11	achieving	achieve	VERB
issue-721	88	12	budget	budget	NOUN
issue-721	88	13	security	security	NOUN
issue-721	88	14	in	in	ADP
issue-721	88	15	line	line	NOUN
issue-721	88	16	with	with	ADP
issue-721	88	17	the	the	DET
issue-721	88	18	financial	financial	ADJ
issue-721	88	19	security	security	NOUN
issue-721	88	20	of	of	ADP
issue-721	88	21	the	the	DET
issue-721	88	22	territories	territory	NOUN
issue-721	88	23	,	,	PUNCT
issue-721	88	24	the	the	DET
issue-721	88	25	method	method	NOUN
issue-721	88	26	of	of	ADP
issue-721	88	27	analysis	analysis	NOUN
issue-721	88	28	was	be	AUX
issue-721	88	29	used	use	VERB
issue-721	88	30	,	,	PUNCT
issue-721	88	31	namely	namely	ADV
issue-721	88	32	:	:	PUNCT
issue-721	88	33	the	the	DET
issue-721	88	34	specific	specific	ADJ
issue-721	88	35	international	international	ADJ
issue-721	88	36	experience	experience	NOUN
issue-721	88	37	of	of	ADP
issue-721	88	38	fiscal	fiscal	ADJ
issue-721	88	39	decentralization	decentralization	NOUN
issue-721	88	40	and	and	CCONJ
issue-721	88	41	budgetary	budgetary	ADJ
issue-721	88	42	decentralization	decentralization	NOUN
issue-721	88	43	table	table	NOUN
issue-721	88	44	2	2	NUM
issue-721	88	45	statement	statement	NOUN
issue-721	88	46	of	of	ADP
issue-721	88	47	equalization	equalization	NOUN
issue-721	88	48	from	from	ADP
issue-721	88	49	the	the	DET
issue-721	88	50	state	state	NOUN
issue-721	88	51	budget	budget	NOUN
issue-721	88	52	to	to	ADP
issue-721	88	53	regional	regional	ADJ
issue-721	88	54	budgets	budget	NOUN
issue-721	88	55	of	of	ADP
issue-721	88	56	ukraine	ukraine	NOUN
issue-721	88	57	,	,	PUNCT
issue-721	88	58	thousand	thousand	NUM
issue-721	88	59	us	us	PROPN
issue-721	88	60	dollars	dollar	VERB
issue-721	88	61	regional	regional	ADJ
issue-721	88	62	budget	budget	NOUN
issue-721	88	63	2012	2012	NUM
issue-721	88	64	2013	2013	NUM
issue-721	88	65	2014	2014	NUM
issue-721	88	66	2015	2015	NUM
issue-721	88	67	2016	2016	NUM
issue-721	88	68	2017	2017	NUM
issue-721	88	69	vinnytsia	vinnytsia	NOUN
issue-721	88	70	region	region	NOUN
issue-721	88	71	131014	131014	NUM
issue-721	88	72	140568	140568	NUM
issue-721	88	73	103980	103980	NUM
issue-721	88	74	3310	3310	NUM
issue-721	88	75	1773	1773	NUM
issue-721	88	76	1536	1536	NUM
issue-721	88	77	volyn	volyn	NOUN
issue-721	88	78	region	region	NOUN
issue-721	88	79	63137	63137	NUM
issue-721	88	80	82657	82657	NUM
issue-721	88	81	62155	62155	NUM
issue-721	88	82	3462	3462	NUM
issue-721	88	83	2671	2671	NUM
issue-721	88	84	2229	2229	NUM
issue-721	88	85	dnipropetrovsk	dnipropetrovsk	NOUN
issue-721	88	86	region	region	NOUN
issue-721	88	87	24079	24079	NUM
issue-721	88	88	36793	36793	NUM
issue-721	88	89	18908	18908	NUM
issue-721	88	90	0	0	SYM
issue-721	88	91	0	0	NUM
issue-721	88	92	0	0	NUM
issue-721	88	93	donetsk	donetsk	NOUN
issue-721	88	94	region	region	NOUN
issue-721	88	95	100429	100429	NUM
issue-721	88	96	101353	101353	NUM
issue-721	88	97	122897	122897	NUM
issue-721	88	98	0	0	SYM
issue-721	88	99	0	0	SYM
issue-721	88	100	0	0	NUM
issue-721	89	1	zhytomyr	zhytomyr	PROPN
issue-721	89	2	region	region	NOUN
issue-721	89	3	70783	70783	NUM
issue-721	89	4	98467	98467	NUM
issue-721	89	5	62338	62338	NUM
issue-721	89	6	2649	2649	NUM
issue-721	89	7	1538	1538	NUM
issue-721	89	8	1530	1530	NUM
issue-721	89	9	zakarpattia	zakarpattia	PROPN
issue-721	89	10	region	region	PROPN
issue-721	89	11	63822	63822	NUM
issue-721	89	12	82380	82380	NUM
issue-721	89	13	58387	58387	NUM
issue-721	89	14	5263	5263	NUM
issue-721	89	15	3827	3827	NUM
issue-721	89	16	3931	3931	NUM
issue-721	89	17	zaporizhzhia	zaporizhzhia	PROPN
issue-721	89	18	region	region	NOUN
issue-721	89	19	71064	71064	NUM
issue-721	89	20	92175	92175	NUM
issue-721	89	21	69328	69328	NUM
issue-721	89	22	0	0	NUM
issue-721	89	23	0	0	SYM
issue-721	89	24	0	0	NUM
issue-721	89	25	ivano	ivano	NOUN
issue-721	89	26	-	-	PUNCT
issue-721	89	27	frankivsk	frankivsk	NOUN
issue-721	89	28	region	region	NOUN
issue-721	89	29	58909	58909	NUM
issue-721	89	30	84888	84888	NUM
issue-721	89	31	64044	64044	NUM
issue-721	89	32	4131	4131	NUM
issue-721	89	33	3885	3885	NUM
issue-721	89	34	4278	4278	NUM
issue-721	89	35	kyiv	kyiv	ADJ
issue-721	89	36	region	region	NOUN
issue-721	89	37	33986	33986	NUM
issue-721	89	38	46929	46929	NUM
issue-721	89	39	37619	37619	NUM
issue-721	89	40	0	0	NUM
issue-721	89	41	0	0	SYM
issue-721	89	42	0	0	NUM
issue-721	89	43	kropyvnytskyi	kropyvnytskyi	NOUN
issue-721	89	44	region	region	NOUN
issue-721	89	45	52168	52168	NUM
issue-721	89	46	64096	64096	NUM
issue-721	89	47	43628	43628	NUM
issue-721	89	48	1584	1584	NUM
issue-721	89	49	921	921	NUM
issue-721	89	50	1013	1013	NUM
issue-721	89	51	luhansk	luhansk	NOUN
issue-721	89	52	region	region	NOUN
issue-721	89	53	94701	94701	NUM
issue-721	89	54	115671	115671	NUM
issue-721	89	55	91482	91482	NUM
issue-721	89	56	1128	1128	NUM
issue-721	89	57	582	582	NUM
issue-721	89	58	798	798	NUM
issue-721	89	59	lviv	lviv	PROPN
issue-721	89	60	region	region	NOUN
issue-721	89	61	105203	105203	NUM
issue-721	89	62	151920	151920	NUM
issue-721	89	63	113088	113088	NUM
issue-721	89	64	2041	2041	NUM
issue-721	89	65	610	610	NUM
issue-721	89	66	1075	1075	NUM
issue-721	89	67	mykolaiv	mykolaiv	NOUN
issue-721	89	68	region	region	NOUN
issue-721	89	69	65008	65008	NUM
issue-721	89	70	81015	81015	NUM
issue-721	89	71	58499	58499	NUM
issue-721	89	72	1505	1505	NUM
issue-721	89	73	1339	1339	NUM
issue-721	89	74	955	955	NUM
issue-721	89	75	odesa	odesa	NOUN
issue-721	89	76	region	region	NOUN
issue-721	89	77	81109	81109	NUM
issue-721	89	78	115148	115148	NUM
issue-721	89	79	81143	81143	NUM
issue-721	89	80	465	465	NUM
issue-721	89	81	500	500	NUM
issue-721	89	82	0	0	NUM
issue-721	89	83	poltava	poltava	PROPN
issue-721	89	84	region	region	NOUN
issue-721	89	85	26954	26954	NUM
issue-721	89	86	65081	65081	NUM
issue-721	89	87	42235	42235	NUM
issue-721	89	88	0	0	SYM
issue-721	89	89	0	0	NUM
issue-721	89	90	0	0	NUM
issue-721	89	91	rivne	rivne	NOUN
issue-721	89	92	region	region	NOUN
issue-721	89	93	59412	59412	NUM
issue-721	89	94	79173	79173	NUM
issue-721	89	95	56561	56561	NUM
issue-721	89	96	3292	3292	NUM
issue-721	89	97	2250	2250	NUM
issue-721	89	98	2495	2495	NUM
issue-721	89	99	sumy	sumy	PROPN
issue-721	89	100	region	region	NOUN
issue-721	89	101	47817	47817	NUM
issue-721	89	102	76858	76858	NUM
issue-721	89	103	51976	51976	NUM
issue-721	89	104	385	385	NUM
issue-721	89	105	501	501	NUM
issue-721	89	106	594	594	NUM
issue-721	89	107	ternopil	ternopil	ADJ
issue-721	89	108	region	region	NOUN
issue-721	89	109	59991	59991	NUM
issue-721	89	110	77370	77370	NUM
issue-721	89	111	55325	55325	NUM
issue-721	89	112	3127	3127	NUM
issue-721	89	113	2081	2081	NUM
issue-721	89	114	3364	3364	NUM
issue-721	89	115	kharkiv	kharkiv	PROPN
issue-721	89	116	region	region	NOUN
issue-721	89	117	61971	61971	NUM
issue-721	89	118	115682	115682	NUM
issue-721	89	119	85039	85039	NUM
issue-721	89	120	0	0	SYM
issue-721	89	121	0	0	NUM
issue-721	89	122	0	0	NUM
issue-721	89	123	kherson	kherson	PROPN
issue-721	89	124	region	region	PROPN
issue-721	89	125	65318	65318	NUM
issue-721	89	126	81306	81306	NUM
issue-721	89	127	57187	57187	NUM
issue-721	89	128	3499	3499	NUM
issue-721	89	129	2356	2356	NUM
issue-721	89	130	2620	2620	NUM
issue-721	89	131	khmelnytskyi	khmelnytskyi	ADJ
issue-721	89	132	region	region	NOUN
issue-721	89	133	75583	75583	NUM
issue-721	89	134	93179	93179	NUM
issue-721	89	135	66366	66366	NUM
issue-721	89	136	3448	3448	NUM
issue-721	89	137	1732	1732	NUM
issue-721	89	138	1954	1954	NUM
issue-721	89	139	cherkasy	cherkasy	PROPN
issue-721	89	140	region	region	NOUN
issue-721	89	141	57422	57422	NUM
issue-721	89	142	74989	74989	NUM
issue-721	89	143	53707	53707	NUM
issue-721	89	144	1654	1654	NUM
issue-721	89	145	1005	1005	NUM
issue-721	89	146	811	811	NUM
issue-721	89	147	chernivtsi	chernivtsi	NOUN
issue-721	89	148	region	region	NOUN
issue-721	89	149	47139	47139	NUM
issue-721	89	150	60957	60957	NUM
issue-721	89	151	44395	44395	NUM
issue-721	89	152	3987	3987	NUM
issue-721	89	153	2998	2998	NUM
issue-721	89	154	3587	3587	NUM
issue-721	89	155	chernihiv	chernihiv	PROPN
issue-721	89	156	region	region	NOUN
issue-721	89	157	49684	49684	NUM
issue-721	89	158	70038	70038	NUM
issue-721	89	159	48637	48637	NUM
issue-721	89	160	2097	2097	NUM
issue-721	89	161	1225	1225	NUM
issue-721	89	162	903	903	NUM
issue-721	89	163	the	the	DET
issue-721	89	164	city	city	NOUN
issue-721	89	165	of	of	ADP
issue-721	89	166	kyiv	kyiv	PROPN
issue-721	89	167	0	0	NUM
issue-721	89	168	15594	15594	NUM
issue-721	89	169	0	0	NUM
issue-721	89	170	0	0	NUM
issue-721	89	171	0	0	NUM
issue-721	89	172	0	0	NUM
issue-721	89	173	source	source	NOUN
issue-721	89	174	:	:	PUNCT
issue-721	89	175	the	the	DET
issue-721	89	176	table	table	NOUN
issue-721	89	177	is	be	AUX
issue-721	89	178	compiled	compile	VERB
issue-721	89	179	by	by	ADP
issue-721	89	180	the	the	DET
issue-721	89	181	authors	author	NOUN
issue-721	89	182	based	base	VERB
issue-721	89	183	on	on	ADP
issue-721	89	184	the	the	DET
issue-721	89	185	state	state	NOUN
issue-721	89	186	statistics	statistic	NOUN
issue-721	89	187	service	service	NOUN
issue-721	89	188	of	of	ADP
issue-721	89	189	ukraine	ukraine	PROPN
issue-721	89	190	data	datum	NOUN
issue-721	89	191	in	in	ADP
issue-721	89	192	the	the	DET
issue-721	89	193	context	context	NOUN
issue-721	89	194	of	of	ADP
issue-721	89	195	restructuring	restructure	VERB
issue-721	89	196	the	the	DET
issue-721	89	197	budget	budget	NOUN
issue-721	89	198	system	system	NOUN
issue-721	89	199	were	be	AUX
issue-721	89	200	analysed	analyse	VERB
issue-721	89	201	.	.	PUNCT
issue-721	90	1	the	the	DET
issue-721	90	2	formalization	formalization	NOUN
issue-721	90	3	method	method	NOUN
issue-721	90	4	:	:	PUNCT
issue-721	90	5	used	use	VERB
issue-721	90	6	to	to	PART
issue-721	90	7	construct	construct	VERB
issue-721	90	8	hypothetical	hypothetical	ADJ
issue-721	90	9	-	-	PUNCT
issue-721	90	10	deductive	deductive	ADJ
issue-721	90	11	models	model	NOUN
issue-721	90	12	of	of	ADP
issue-721	90	13	functioning	function	VERB
issue-721	90	14	of	of	ADP
issue-721	90	15	budget	budget	NOUN
issue-721	90	16	decentralization	decentralization	NOUN
issue-721	90	17	elements	element	NOUN
issue-721	90	18	;	;	PUNCT
issue-721	90	19	constructing	construct	VERB
issue-721	90	20	a	a	DET
issue-721	90	21	model	model	NOUN
issue-721	90	22	of	of	ADP
issue-721	90	23	linear	linear	ADJ
issue-721	90	24	dependence	dependence	NOUN
issue-721	90	25	for	for	ADP
issue-721	90	26	determining	determine	VERB
issue-721	90	27	indicators	indicator	NOUN
issue-721	90	28	of	of	ADP
issue-721	90	29	influence	influence	NOUN
issue-721	90	30	on	on	ADP
issue-721	90	31	the	the	DET
issue-721	90	32	macroeconomic	macroeconomic	ADJ
issue-721	90	33	situation	situation	NOUN
issue-721	90	34	in	in	ADP
issue-721	90	35	the	the	DET
issue-721	90	36	country	country	NOUN
issue-721	90	37	.	.	PUNCT
issue-721	91	1	the	the	DET
issue-721	91	2	hypothetical	hypothetical	ADJ
issue-721	91	3	method	method	NOUN
issue-721	91	4	was	be	AUX
issue-721	91	5	used	use	VERB
issue-721	91	6	in	in	ADP
issue-721	91	7	the	the	DET
issue-721	91	8	process	process	NOUN
issue-721	91	9	of	of	ADP
issue-721	91	10	developing	develop	VERB
issue-721	91	11	the	the	DET
issue-721	91	12	hypothesis	hypothesis	NOUN
issue-721	91	13	.	.	PUNCT
issue-721	92	1	the	the	DET
issue-721	92	2	observation	observation	NOUN
issue-721	92	3	was	be	AUX
issue-721	92	4	used	use	VERB
issue-721	92	5	throughout	throughout	ADP
issue-721	92	6	the	the	DET
issue-721	92	7	whole	whole	ADJ
issue-721	92	8	research	research	NOUN
issue-721	92	9	period	period	NOUN
issue-721	92	10	to	to	PART
issue-721	92	11	monitor	monitor	VERB
issue-721	92	12	changes	change	NOUN
issue-721	92	13	in	in	ADP
issue-721	92	14	the	the	DET
issue-721	92	15	global	global	ADJ
issue-721	92	16	economy	economy	NOUN
issue-721	92	17	,	,	PUNCT
issue-721	92	18	in	in	ADP
issue-721	92	19	the	the	DET
issue-721	92	20	national	national	ADJ
issue-721	92	21	economy	economy	NOUN
issue-721	92	22	that	that	PRON
issue-721	92	23	could	could	AUX
issue-721	92	24	have	have	AUX
issue-721	92	25	affected	affect	VERB
issue-721	92	26	the	the	DET
issue-721	92	27	process	process	NOUN
issue-721	92	28	of	of	ADP
issue-721	92	29	budget	budget	NOUN
issue-721	92	30	decentralization	decentralization	NOUN
issue-721	92	31	or	or	CCONJ
issue-721	92	32	shape	shape	VERB
issue-721	92	33	its	its	PRON
issue-721	92	34	specific	specific	ADJ
issue-721	92	35	characteristics	characteristic	NOUN
issue-721	92	36	.	.	PUNCT
issue-721	93	1	the	the	DET
issue-721	93	2	comparison	comparison	NOUN
issue-721	93	3	was	be	AUX
issue-721	93	4	used	use	VERB
issue-721	93	5	in	in	ADP
issue-721	93	6	the	the	DET
issue-721	93	7	research	research	NOUN
issue-721	93	8	process	process	NOUN
issue-721	93	9	of	of	ADP
issue-721	93	10	the	the	DET
issue-721	93	11	role	role	NOUN
issue-721	93	12	of	of	ADP
issue-721	93	13	fiscal	fiscal	ADJ
issue-721	93	14	decentralization	decentralization	NOUN
issue-721	93	15	and	and	CCONJ
issue-721	93	16	its	its	PRON
issue-721	93	17	impact	impact	NOUN
issue-721	93	18	on	on	ADP
issue-721	93	19	the	the	DET
issue-721	93	20	achievement	achievement	NOUN
issue-721	93	21	of	of	ADP
issue-721	93	22	macro	macro	ADJ
issue-721	93	23	-	-	ADJ
issue-721	93	24	financial	financial	ADJ
issue-721	93	25	stability	stability	NOUN
issue-721	93	26	;	;	PUNCT
issue-721	93	27	budget	budget	NOUN
issue-721	93	28	decentralization	decentralization	NOUN
issue-721	93	29	in	in	ADP
issue-721	93	30	the	the	DET
issue-721	93	31	countries	country	NOUN
issue-721	93	32	of	of	ADP
issue-721	93	33	the	the	DET
issue-721	93	34	world	world	NOUN
issue-721	93	35	as	as	ADP
issue-721	93	36	a	a	DET
issue-721	93	37	factor	factor	NOUN
issue-721	93	38	of	of	ADP
issue-721	93	39	democratization	democratization	NOUN
issue-721	93	40	of	of	ADP
issue-721	93	41	the	the	DET
issue-721	93	42	society	society	NOUN
issue-721	93	43	;	;	PUNCT
issue-721	93	44	reconfiguration	reconfiguration	NOUN
issue-721	93	45	of	of	ADP
issue-721	93	46	strategies	strategy	NOUN
issue-721	93	47	and	and	CCONJ
issue-721	93	48	mechanisms	mechanism	NOUN
issue-721	93	49	of	of	ADP
issue-721	93	50	interaction	interaction	NOUN
issue-721	93	51	of	of	ADP
issue-721	93	52	fiscal	fiscal	ADJ
issue-721	93	53	decentralization	decentralization	NOUN
issue-721	93	54	of	of	ADP
issue-721	93	55	world	world	NOUN
issue-721	93	56	budget	budget	NOUN
issue-721	93	57	systems	system	NOUN
issue-721	93	58	and	and	CCONJ
issue-721	93	59	their	their	PRON
issue-721	93	60	elements	element	NOUN
issue-721	93	61	.	.	PUNCT
issue-721	94	1	to	to	PART
issue-721	94	2	study	study	VERB
issue-721	94	3	the	the	DET
issue-721	94	4	issue	issue	NOUN
issue-721	94	5	of	of	ADP
issue-721	94	6	fiscal	fiscal	ADJ
issue-721	94	7	decentralization	decentralization	NOUN
issue-721	94	8	and	and	CCONJ
issue-721	94	9	the	the	DET
issue-721	94	10	issue	issue	NOUN
issue-721	94	11	of	of	ADP
issue-721	94	12	achieving	achieve	VERB
issue-721	94	13	budget	budget	NOUN
issue-721	94	14	balance	balance	NOUN
issue-721	94	15	,	,	PUNCT
issue-721	94	16	we	we	PRON
issue-721	94	17	divided	divide	VERB
issue-721	94	18	the	the	DET
issue-721	94	19	whole	whole	ADJ
issue-721	94	20	ukraine	ukraine	NOUN
issue-721	94	21	into	into	ADP
issue-721	94	22	the	the	DET
issue-721	94	23	following	follow	VERB
issue-721	94	24	categories	category	NOUN
issue-721	94	25	:	:	PUNCT
issue-721	94	26	strong	strong	ADJ
issue-721	94	27	,	,	PUNCT
issue-721	94	28	medium	medium	ADJ
issue-721	94	29	,	,	PUNCT
issue-721	94	30	and	and	CCONJ
issue-721	94	31	weak	weak	ADJ
issue-721	94	32	territories	territory	NOUN
issue-721	94	33	,	,	PUNCT
issue-721	94	34	depending	depend	VERB
issue-721	94	35	on	on	ADP
issue-721	94	36	industrial	industrial	ADJ
issue-721	94	37	production	production	NOUN
issue-721	94	38	(	(	PUNCT
issue-721	94	39	figure	figure	NOUN
issue-721	94	40	1	1	NUM
issue-721	94	41	)	)	PUNCT
issue-721	94	42	and	and	CCONJ
issue-721	94	43	the	the	DET
issue-721	94	44	regional	regional	ADJ
issue-721	94	45	gross	gross	ADJ
issue-721	94	46	product	product	NOUN
issue-721	94	47	(	(	PUNCT
issue-721	94	48	figure	figure	NOUN
issue-721	94	49	2	2	NUM
issue-721	94	50	)	)	PUNCT
issue-721	94	51	.	.	PUNCT
issue-721	95	1	the	the	DET
issue-721	95	2	time	time	NOUN
issue-721	95	3	period	period	NOUN
issue-721	95	4	from	from	ADP
issue-721	95	5	2008	2008	NUM
issue-721	95	6	to	to	ADP
issue-721	95	7	2018	2018	NUM
issue-721	95	8	was	be	AUX
issue-721	95	9	investigated	investigate	VERB
issue-721	95	10	(	(	PUNCT
issue-721	95	11	table	table	NOUN
issue-721	95	12	3	3	NUM
issue-721	95	13	)	)	PUNCT
issue-721	95	14	.	.	PUNCT
issue-721	96	1	baltic	baltic	PROPN
issue-721	96	2	journal	journal	PROPN
issue-721	96	3	of	of	ADP
issue-721	96	4	economic	economic	ADJ
issue-721	96	5	studies	study	NOUN
issue-721	96	6	186	186	NUM
issue-721	96	7	vol	vol	NOUN
issue-721	96	8	.	.	PROPN
issue-721	97	1	5	5	NUM
issue-721	97	2	,	,	PUNCT
issue-721	97	3	no	no	INTJ
issue-721	97	4	.	.	NOUN
issue-721	97	5	4	4	NUM
issue-721	97	6	,	,	PUNCT
issue-721	97	7	2019	2019	NUM
issue-721	97	8	figure	figure	NOUN
issue-721	97	9	1	1	NUM
issue-721	97	10	.	.	PUNCT
issue-721	98	1	classification	classification	NOUN
issue-721	98	2	of	of	ADP
issue-721	98	3	regions	region	NOUN
issue-721	98	4	of	of	ADP
issue-721	98	5	ukraine	ukraine	NOUN
issue-721	98	6	according	accord	VERB
issue-721	98	7	to	to	ADP
issue-721	98	8	the	the	DET
issue-721	98	9	volume	volume	NOUN
issue-721	98	10	of	of	ADP
issue-721	98	11	sold	sell	VERB
issue-721	98	12	industrial	industrial	ADJ
issue-721	98	13	products	product	NOUN
issue-721	98	14	(	(	PUNCT
issue-721	98	15	goods	good	NOUN
issue-721	98	16	and	and	CCONJ
issue-721	98	17	services	service	NOUN
issue-721	98	18	)	)	PUNCT
issue-721	98	19	strong	strong	ADJ
issue-721	98	20	territory	territory	NOUN
issue-721	98	21	;	;	PUNCT
issue-721	98	22	medium	medium	ADJ
issue-721	98	23	territory	territory	NOUN
issue-721	98	24	;	;	PUNCT
issue-721	98	25	weak	weak	ADJ
issue-721	98	26	territory	territory	NOUN
issue-721	98	27	table	table	NOUN
issue-721	98	28	3	3	NUM
issue-721	98	29	regional	regional	ADJ
issue-721	98	30	gross	gross	ADJ
issue-721	98	31	product	product	NOUN
issue-721	98	32	,	,	PUNCT
issue-721	98	33	$	$	SYM
issue-721	98	34	regions	region	NOUN
issue-721	98	35	2008	2008	NUM
issue-721	98	36	2009	2009	NUM
issue-721	98	37	2010	2010	NUM
issue-721	98	38	2011	2011	NUM
issue-721	98	39	2012	2012	NUM
issue-721	98	40	2013	2013	NUM
issue-721	98	41	2014	2014	NUM
issue-721	98	42	2015	2015	NUM
issue-721	98	43	2016	2016	NUM
issue-721	98	44	ukraine	ukraine	NOUN
issue-721	98	45	189611	189611	NUM
issue-721	98	46	114168	114168	NUM
issue-721	98	47	135321	135321	NUM
issue-721	98	48	162760	162760	NUM
issue-721	98	49	182387	182387	NUM
issue-721	98	50	190332	190332	NUM
issue-721	98	51	132243	132243	NUM
issue-721	98	52	90388	90388	NUM
issue-721	98	53	91745	91745	NUM
issue-721	98	54	vinnytsia	vinnytsia	VERB
issue-721	98	55	4019	4019	NUM
issue-721	98	56	2513	2513	NUM
issue-721	98	57	2949	2949	NUM
issue-721	98	58	3637	3637	NUM
issue-721	98	59	4128	4128	NUM
issue-721	98	60	4524	4524	NUM
issue-721	98	61	3666	3666	NUM
issue-721	98	62	2721	2721	NUM
issue-721	98	63	2862	2862	NUM
issue-721	98	64	volyn	volyn	NOUN
issue-721	98	65	region	region	NOUN
issue-721	98	66	2557	2557	NUM
issue-721	98	67	1528	1528	NUM
issue-721	98	68	1804	1804	NUM
issue-721	98	69	2205	2205	NUM
issue-721	98	70	2501	2501	NUM
issue-721	98	71	2578	2578	NUM
issue-721	98	72	2016	2016	NUM
issue-721	98	73	1440	1440	NUM
issue-721	98	74	1375	1375	NUM
issue-721	98	75	dnipropetrovsk	dnipropetrovsk	NOUN
issue-721	98	76	20937	20937	NUM
issue-721	98	77	11666	11666	NUM
issue-721	98	78	14517	14517	NUM
issue-721	98	79	17503	17503	NUM
issue-721	98	80	18496	18496	NUM
issue-721	98	81	19113	19113	NUM
issue-721	98	82	14712	14712	NUM
issue-721	98	83	9782	9782	NUM
issue-721	98	84	9403	9403	NUM
issue-721	98	85	donetsk	donetsk	VERB
issue-721	98	86	23529	23529	NUM
issue-721	98	87	12967	12967	NUM
issue-721	98	88	16123	16123	NUM
issue-721	98	89	20128	20128	NUM
issue-721	98	90	21347	21347	NUM
issue-721	98	91	20616	20616	NUM
issue-721	98	92	9999	9999	NUM
issue-721	98	93	5228	5228	NUM
issue-721	98	94	5288	5288	NUM
issue-721	98	95	zhytomyr	zhytomyr	NOUN
issue-721	98	96	3002	3002	NUM
issue-721	98	97	1841	1841	NUM
issue-721	98	98	2343	2343	NUM
issue-721	98	99	2741	2741	NUM
issue-721	98	100	3106	3106	NUM
issue-721	98	101	3210	3210	NUM
issue-721	98	102	2485	2485	NUM
issue-721	98	103	1747	1747	NUM
issue-721	98	104	1843	1843	NUM
issue-721	98	105	zakarpattia	zakarpattia	PROPN
issue-721	98	106	2642	2642	NUM
issue-721	98	107	1568	1568	NUM
issue-721	98	108	1912	1912	NUM
issue-721	98	109	2257	2257	NUM
issue-721	98	110	2676	2676	NUM
issue-721	98	111	2675	2675	NUM
issue-721	98	112	2010	2010	NUM
issue-721	98	113	1316	1316	NUM
issue-721	98	114	1246	1246	NUM
issue-721	98	115	zaporizhzhia	zaporizhzhia	PROPN
issue-721	98	116	8489	8489	NUM
issue-721	98	117	4681	4681	NUM
issue-721	98	118	5342	5342	NUM
issue-721	98	119	6191	6191	NUM
issue-721	98	120	6854	6854	NUM
issue-721	98	121	6794	6794	NUM
issue-721	98	122	5497	5497	NUM
issue-721	98	123	4048	4048	NUM
issue-721	98	124	4012	4012	NUM
issue-721	98	125	ivano	ivano	NOUN
issue-721	98	126	-	-	PUNCT
issue-721	98	127	frankivsk	frankivsk	VERB
issue-721	98	128	3577	3577	NUM
issue-721	98	129	2155	2155	NUM
issue-721	98	130	2556	2556	NUM
issue-721	98	131	3344	3344	NUM
issue-721	98	132	4036	4036	NUM
issue-721	98	133	4150	4150	NUM
issue-721	98	134	3137	3137	NUM
issue-721	98	135	2084	2084	NUM
issue-721	98	136	1977	1977	NUM
issue-721	98	137	kyiv	kyiv	ADJ
issue-721	98	138	7137	7137	NUM
issue-721	98	139	4694	4694	NUM
issue-721	98	140	5619	5619	NUM
issue-721	98	141	7394	7394	NUM
issue-721	98	142	8708	8708	NUM
issue-721	98	143	8616	8616	NUM
issue-721	98	144	6630	6630	NUM
issue-721	98	145	4729	4729	NUM
issue-721	98	146	4948	4948	NUM
issue-721	98	147	kropyvnytskyi	kropyvnytskyi	NOUN
issue-721	98	148	2792	2792	NUM
issue-721	98	149	1674	1674	NUM
issue-721	98	150	1969	1969	NUM
issue-721	98	151	2505	2505	NUM
issue-721	98	152	2757	2757	NUM
issue-721	98	153	3164	3164	NUM
issue-721	98	154	2397	2397	NUM
issue-721	98	155	1748	1748	NUM
issue-721	98	156	1770	1770	NUM
issue-721	98	157	luhansk	luhansk	NOUN
issue-721	98	158	8597	8597	NUM
issue-721	98	159	4806	4806	NUM
issue-721	98	160	5693	5693	NUM
issue-721	98	161	7150	7150	NUM
issue-721	98	162	7346	7346	NUM
issue-721	98	163	6889	6889	NUM
issue-721	98	164	2616	2616	NUM
issue-721	98	165	1084	1084	NUM
issue-721	98	166	1206	1206	NUM
issue-721	98	167	lviv	lviv	PROPN
issue-721	98	168	7107	7107	NUM
issue-721	98	169	4494	4494	NUM
issue-721	98	170	5207	5207	NUM
issue-721	98	171	6513	6513	NUM
issue-721	98	172	7745	7745	NUM
issue-721	98	173	7916	7916	NUM
issue-721	98	174	6077	6077	NUM
issue-721	98	175	4304	4304	NUM
issue-721	98	176	4417	4417	NUM
issue-721	98	177	mykolaiv	mykolaiv	VERB
issue-721	98	178	3882	3882	NUM
issue-721	98	179	2542	2542	NUM
issue-721	98	180	3007	3007	NUM
issue-721	98	181	3454	3454	NUM
issue-721	98	182	3651	3651	NUM
issue-721	98	183	4004	4004	NUM
issue-721	98	184	2951	2951	NUM
issue-721	98	185	2191	2191	NUM
issue-721	98	186	2224	2224	NUM
issue-721	98	187	odesa	odesa	NOUN
issue-721	98	188	9399	9399	NUM
issue-721	98	189	6081	6081	NUM
issue-721	98	190	6735	6735	NUM
issue-721	98	191	7687	7687	NUM
issue-721	98	192	8093	8093	NUM
issue-721	98	193	8720	8720	NUM
issue-721	98	194	6245	6245	NUM
issue-721	98	195	4535	4535	NUM
issue-721	98	196	4608	4608	NUM
issue-721	98	197	poltava	poltava	NOUN
issue-721	98	198	6824	6824	NUM
issue-721	98	199	4204	4204	NUM
issue-721	98	200	5536	5536	NUM
issue-721	98	201	6532	6532	NUM
issue-721	98	202	7073	7073	NUM
issue-721	98	203	7308	7308	NUM
issue-721	98	204	5819	5819	NUM
issue-721	98	205	4358	4358	NUM
issue-721	98	206	4472	4472	NUM
issue-721	98	207	rivne	rivne	ADV
issue-721	98	208	2815	2815	NUM
issue-721	98	209	1684	1684	NUM
issue-721	98	210	1985	1985	NUM
issue-721	98	211	2413	2413	NUM
issue-721	98	212	2724	2724	NUM
issue-721	98	213	2751	2751	NUM
issue-721	98	214	2394	2394	NUM
issue-721	98	215	1602	1602	NUM
issue-721	98	216	1518	1518	NUM
issue-721	98	217	sumy	sumy	PROPN
issue-721	98	218	3242	3242	NUM
issue-721	98	219	2008	2008	NUM
issue-721	98	220	2292	2292	NUM
issue-721	98	221	2863	2863	NUM
issue-721	98	222	3117	3117	NUM
issue-721	98	223	3346	3346	NUM
issue-721	98	224	2533	2533	NUM
issue-721	98	225	1889	1889	NUM
issue-721	98	226	1780	1780	NUM
issue-721	98	227	ternopil	ternopil	VERB
issue-721	98	228	2124	2124	NUM
issue-721	98	229	1397	1397	NUM
issue-721	98	230	1591	1591	NUM
issue-721	98	231	2037	2037	NUM
issue-721	98	232	2245	2245	NUM
issue-721	98	233	2261	2261	NUM
issue-721	98	234	1806	1806	NUM
issue-721	98	235	1212	1212	NUM
issue-721	98	236	1195	1195	NUM
issue-721	98	237	kharkiv	kharkiv	NOUN
issue-721	98	238	11878	11878	NUM
issue-721	98	239	7365	7365	NUM
issue-721	98	240	8162	8162	NUM
issue-721	98	241	9608	9608	NUM
issue-721	98	242	10278	10278	NUM
issue-721	98	243	10664	10664	NUM
issue-721	98	244	8050	8050	NUM
issue-721	98	245	5675	5675	NUM
issue-721	98	246	5957	5957	NUM
issue-721	98	247	kherson	kherson	PROPN
issue-721	98	248	2635	2635	NUM
issue-721	98	249	1680	1680	NUM
issue-721	98	250	1956	1956	NUM
issue-721	98	251	2306	2306	NUM
issue-721	98	252	2420	2420	NUM
issue-721	98	253	2596	2596	NUM
issue-721	98	254	1938	1938	NUM
issue-721	98	255	1464	1464	NUM
issue-721	98	256	1490	1490	NUM
issue-721	98	257	khmelnytskyi	khmelnytskyi	PROPN
issue-721	98	258	3212	3212	NUM
issue-721	98	259	1970	1970	NUM
issue-721	98	260	2262	2262	NUM
issue-721	98	261	2855	2855	NUM
issue-721	98	262	3280	3280	NUM
issue-721	98	263	3303	3303	NUM
issue-721	98	264	2680	2680	NUM
issue-721	98	265	1868	1868	NUM
issue-721	98	266	1879	1879	NUM
issue-721	98	267	cherkasy	cherkasy	NOUN
issue-721	98	268	3820	3820	NUM
issue-721	98	269	2338	2338	NUM
issue-721	98	270	2794	2794	NUM
issue-721	98	271	3377	3377	NUM
issue-721	98	272	3908	3908	NUM
issue-721	98	273	4136	4136	NUM
issue-721	98	274	3206	3206	NUM
issue-721	98	275	2311	2311	NUM
issue-721	98	276	2285	2285	NUM
issue-721	98	277	chernivtsi	chernivtsi	PROPN
issue-721	98	278	1767	1767	NUM
issue-721	98	279	1061	1061	NUM
issue-721	98	280	1237	1237	NUM
issue-721	98	281	1496	1496	NUM
issue-721	98	282	1646	1646	NUM
issue-721	98	283	1720	1720	NUM
issue-721	98	284	1254	1254	NUM
issue-721	98	285	841	841	NUM
issue-721	98	286	817	817	NUM
issue-721	98	287	chernihiv	chernihiv	PROPN
issue-721	98	288	2984	2984	NUM
issue-721	98	289	1830	1830	NUM
issue-721	98	290	2126	2126	NUM
issue-721	98	291	2646	2646	NUM
issue-721	98	292	2992	2992	NUM
issue-721	98	293	3030	3030	NUM
issue-721	98	294	2346	2346	NUM
issue-721	98	295	1680	1680	NUM
issue-721	98	296	1668	1668	NUM
issue-721	98	297	the	the	DET
issue-721	98	298	city	city	NOUN
issue-721	98	299	of	of	ADP
issue-721	98	300	kyiv	kyiv	ADJ
issue-721	98	301	33913	33913	NUM
issue-721	98	302	21192	21192	NUM
issue-721	98	303	24580	24580	NUM
issue-721	98	304	27972	27972	NUM
issue-721	98	305	34461	34461	NUM
issue-721	98	306	39069	39069	NUM
issue-721	98	307	29781	29781	NUM
issue-721	98	308	20532	20532	NUM
issue-721	98	309	21505	21505	NUM
issue-721	98	310	source	source	NOUN
issue-721	98	311	:	:	PUNCT
issue-721	98	312	the	the	DET
issue-721	98	313	table	table	NOUN
issue-721	98	314	is	be	AUX
issue-721	98	315	compiled	compile	VERB
issue-721	98	316	by	by	ADP
issue-721	98	317	the	the	DET
issue-721	98	318	authors	author	NOUN
issue-721	98	319	based	base	VERB
issue-721	98	320	on	on	ADP
issue-721	98	321	the	the	DET
issue-721	98	322	state	state	NOUN
issue-721	98	323	statistics	statistic	NOUN
issue-721	98	324	service	service	NOUN
issue-721	98	325	of	of	ADP
issue-721	98	326	ukraine	ukraine	PROPN
issue-721	98	327	data	data	PROPN
issue-721	98	328	baltic	baltic	PROPN
issue-721	98	329	journal	journal	PROPN
issue-721	98	330	of	of	ADP
issue-721	98	331	economic	economic	ADJ
issue-721	98	332	studies	study	NOUN
issue-721	98	333	187	187	NUM
issue-721	98	334	vol	vol	NOUN
issue-721	98	335	.	.	PROPN
issue-721	99	1	5	5	NUM
issue-721	99	2	,	,	PUNCT
issue-721	99	3	no	no	INTJ
issue-721	99	4	.	.	NOUN
issue-721	99	5	4	4	NUM
issue-721	99	6	,	,	PUNCT
issue-721	99	7	2019	2019	NUM
issue-721	99	8	figure	figure	NOUN
issue-721	99	9	2	2	NUM
issue-721	99	10	.	.	PUNCT
issue-721	99	11	classification	classification	NOUN
issue-721	99	12	of	of	ADP
issue-721	99	13	regions	region	NOUN
issue-721	99	14	of	of	ADP
issue-721	99	15	ukraine	ukraine	NOUN
issue-721	99	16	,	,	PUNCT
issue-721	99	17	according	accord	VERB
issue-721	99	18	to	to	ADP
issue-721	99	19	the	the	DET
issue-721	99	20	regional	regional	ADJ
issue-721	99	21	gross	gross	ADJ
issue-721	99	22	product	product	NOUN
issue-721	99	23	strong	strong	ADJ
issue-721	99	24	territory	territory	NOUN
issue-721	99	25	;	;	PUNCT
issue-721	99	26	medium	medium	ADJ
issue-721	99	27	territory	territory	NOUN
issue-721	99	28	;	;	PUNCT
issue-721	99	29	weak	weak	ADJ
issue-721	99	30	territory	territory	NOUN
issue-721	99	31	6	6	NUM
issue-721	99	32	.	.	PUNCT
issue-721	99	33	discussion	discussion	NOUN
issue-721	99	34	of	of	ADP
issue-721	99	35	the	the	DET
issue-721	99	36	raised	raise	VERB
issue-721	99	37	problem	problem	NOUN
issue-721	99	38	the	the	DET
issue-721	99	39	purpose	purpose	NOUN
issue-721	99	40	of	of	ADP
issue-721	99	41	intergovernmental	intergovernmental	ADJ
issue-721	99	42	regulation	regulation	NOUN
issue-721	99	43	at	at	ADP
issue-721	99	44	the	the	DET
issue-721	99	45	regional	regional	ADJ
issue-721	99	46	level	level	NOUN
issue-721	99	47	is	be	AUX
issue-721	99	48	to	to	PART
issue-721	99	49	ensure	ensure	VERB
issue-721	99	50	local	local	ADJ
issue-721	99	51	budgets	budget	NOUN
issue-721	99	52	with	with	ADP
issue-721	99	53	necessary	necessary	ADJ
issue-721	99	54	financial	financial	ADJ
issue-721	99	55	resources	resource	NOUN
issue-721	99	56	,	,	PUNCT
issue-721	99	57	thus	thus	ADV
issue-721	99	58	,	,	PUNCT
issue-721	99	59	allowing	allow	VERB
issue-721	99	60	the	the	DET
issue-721	99	61	implementation	implementation	NOUN
issue-721	99	62	of	of	ADP
issue-721	99	63	certain	certain	ADJ
issue-721	99	64	powers	power	NOUN
issue-721	99	65	secured	secure	VERB
issue-721	99	66	in	in	ADP
issue-721	99	67	legislation	legislation	NOUN
issue-721	99	68	(	(	PUNCT
issue-721	99	69	figure	figure	NOUN
issue-721	99	70	3	3	NUM
issue-721	99	71	;	;	PUNCT
issue-721	99	72	figure	figure	VERB
issue-721	99	73	4	4	NUM
issue-721	99	74	)	)	PUNCT
issue-721	99	75	.	.	PUNCT
issue-721	100	1	in	in	ADP
issue-721	100	2	this	this	DET
issue-721	100	3	context	context	NOUN
issue-721	100	4	,	,	PUNCT
issue-721	100	5	the	the	DET
issue-721	100	6	main	main	ADJ
issue-721	100	7	instruments	instrument	NOUN
issue-721	100	8	of	of	ADP
issue-721	100	9	intergovernmental	intergovernmental	ADJ
issue-721	100	10	regulation	regulation	NOUN
issue-721	100	11	can	can	AUX
issue-721	100	12	be	be	AUX
issue-721	100	13	:	:	PUNCT
issue-721	100	14	1	1	X
issue-721	100	15	.	.	X
issue-721	100	16	a	a	DET
issue-721	100	17	legislative	legislative	ADJ
issue-721	100	18	determination	determination	NOUN
issue-721	100	19	of	of	ADP
issue-721	100	20	the	the	DET
issue-721	100	21	rates	rate	NOUN
issue-721	100	22	of	of	ADP
issue-721	100	23	deductions	deduction	NOUN
issue-721	100	24	to	to	ADP
issue-721	100	25	local	local	ADJ
issue-721	100	26	budgets	budget	NOUN
issue-721	100	27	from	from	ADP
issue-721	100	28	taxes	taxis	NOUN
issue-721	100	29	subject	subject	ADJ
issue-721	100	30	to	to	ADP
issue-721	100	31	enrolment	enrolment	NOUN
issue-721	100	32	to	to	ADP
issue-721	100	33	the	the	DET
issue-721	100	34	higher	high	ADJ
issue-721	100	35	-	-	PUNCT
issue-721	100	36	level	level	NOUN
issue-721	100	37	budget	budget	NOUN
issue-721	100	38	(	(	PUNCT
issue-721	100	39	national	national	ADJ
issue-721	100	40	budget	budget	NOUN
issue-721	100	41	of	of	ADP
issue-721	100	42	ukraine	ukraine	NOUN
issue-721	100	43	or	or	CCONJ
issue-721	100	44	local	local	ADJ
issue-721	100	45	(	(	PUNCT
issue-721	100	46	territorial	territorial	ADJ
issue-721	100	47	)	)	PUNCT
issue-721	100	48	budget	budget	NOUN
issue-721	100	49	)	)	PUNCT
issue-721	100	50	.	.	PUNCT
issue-721	101	1	2	2	X
issue-721	101	2	.	.	X
issue-721	101	3	grants	grant	NOUN
issue-721	101	4	to	to	ADP
issue-721	101	5	local	local	ADJ
issue-721	101	6	budgets	budget	NOUN
issue-721	101	7	in	in	ADP
issue-721	101	8	order	order	NOUN
issue-721	101	9	to	to	PART
issue-721	101	10	equalize	equalize	VERB
issue-721	101	11	their	their	PRON
issue-721	101	12	budget	budget	NOUN
issue-721	101	13	security	security	NOUN
issue-721	101	14	through	through	ADP
issue-721	101	15	the	the	DET
issue-721	101	16	creation	creation	NOUN
issue-721	101	17	of	of	ADP
issue-721	101	18	financial	financial	ADJ
issue-721	101	19	support	support	NOUN
issue-721	101	20	and	and	CCONJ
issue-721	101	21	other	other	ADJ
issue-721	101	22	financial	financial	ADJ
issue-721	101	23	assistance	assistance	NOUN
issue-721	101	24	.	.	PUNCT
issue-721	102	1	3	3	X
issue-721	102	2	.	.	X
issue-721	102	3	deductions	deduction	NOUN
issue-721	102	4	from	from	ADP
issue-721	102	5	local	local	ADJ
issue-721	102	6	budgets	budget	NOUN
issue-721	102	7	to	to	ADP
issue-721	102	8	higher	high	ADJ
issue-721	102	9	-	-	PUNCT
issue-721	102	10	level	level	NOUN
issue-721	102	11	budgets	budget	NOUN
issue-721	102	12	:	:	PUNCT
issue-721	102	13	‘	'	PUNCT
issue-721	102	14	negative	negative	ADJ
issue-721	102	15	(	(	PUNCT
issue-721	102	16	deductible	deductible	ADJ
issue-721	102	17	)	)	PUNCT
issue-721	102	18	transfers	transfer	NOUN
issue-721	102	19	’	'	PUNCT
issue-721	102	20	from	from	ADP
issue-721	102	21	budgets	budget	NOUN
issue-721	102	22	that	that	PRON
issue-721	102	23	are	be	AUX
issue-721	102	24	most	most	ADV
issue-721	102	25	secure	secure	ADJ
issue-721	102	26	(	(	PUNCT
issue-721	102	27	saburov	saburov	NOUN
issue-721	102	28	et	et	NOUN
issue-721	102	29	al	al	PROPN
issue-721	102	30	.	.	PROPN
issue-721	102	31	,	,	PUNCT
issue-721	102	32	2001	2001	NUM
issue-721	102	33	)	)	PUNCT
issue-721	102	34	.	.	PUNCT
issue-721	103	1	as	as	ADP
issue-721	103	2	a	a	DET
issue-721	103	3	result	result	NOUN
issue-721	103	4	,	,	PUNCT
issue-721	103	5	this	this	DET
issue-721	103	6	mechanism	mechanism	NOUN
issue-721	103	7	can	can	AUX
issue-721	103	8	be	be	AUX
issue-721	103	9	allowed	allow	VERB
issue-721	103	10	to	to	PART
issue-721	103	11	provide	provide	VERB
issue-721	103	12	local	local	ADJ
issue-721	103	13	budgets	budget	NOUN
issue-721	103	14	with	with	ADP
issue-721	103	15	the	the	DET
issue-721	103	16	necessary	necessary	ADJ
issue-721	103	17	revenues	revenue	NOUN
issue-721	103	18	.	.	PUNCT
issue-721	104	1	the	the	DET
issue-721	104	2	advantages	advantage	NOUN
issue-721	104	3	and	and	CCONJ
issue-721	104	4	disadvantages	disadvantage	NOUN
issue-721	104	5	of	of	ADP
issue-721	104	6	the	the	DET
issue-721	104	7	aforementioned	aforementione	VERB
issue-721	104	8	models	model	NOUN
issue-721	104	9	are	be	AUX
issue-721	104	10	specified	specify	VERB
issue-721	104	11	in	in	ADP
issue-721	104	12	table	table	NOUN
issue-721	104	13	4	4	NUM
issue-721	104	14	.	.	PUNCT
issue-721	105	1	consequently	consequently	ADV
issue-721	105	2	,	,	PUNCT
issue-721	105	3	the	the	DET
issue-721	105	4	authorities	authority	NOUN
issue-721	105	5	are	be	AUX
issue-721	105	6	facing	face	VERB
issue-721	105	7	the	the	DET
issue-721	105	8	number	number	NOUN
issue-721	105	9	of	of	ADP
issue-721	105	10	questions	question	NOUN
issue-721	105	11	of	of	ADP
issue-721	105	12	proportional	proportional	ADJ
issue-721	105	13	distribution	distribution	NOUN
issue-721	105	14	of	of	ADP
issue-721	105	15	main	main	ADJ
issue-721	105	16	funds	fund	NOUN
issue-721	105	17	of	of	ADP
issue-721	105	18	intergovernmental	intergovernmental	ADJ
issue-721	105	19	regulation	regulation	NOUN
issue-721	105	20	between	between	ADP
issue-721	105	21	the	the	DET
issue-721	105	22	transfer	transfer	NOUN
issue-721	105	23	channels	channel	NOUN
issue-721	105	24	for	for	ADP
issue-721	105	25	local	local	ADJ
issue-721	105	26	budget	budget	NOUN
issue-721	105	27	funds	fund	NOUN
issue-721	105	28	(	(	PUNCT
issue-721	105	29	figure	figure	NOUN
issue-721	105	30	5	5	NUM
issue-721	105	31	)	)	PUNCT
issue-721	105	32	.	.	PUNCT
issue-721	106	1	according	accord	VERB
issue-721	106	2	to	to	ADP
issue-721	106	3	world	world	NOUN
issue-721	106	4	practice	practice	NOUN
issue-721	106	5	,	,	PUNCT
issue-721	106	6	the	the	DET
issue-721	106	7	proportion	proportion	NOUN
issue-721	106	8	in	in	ADP
issue-721	106	9	the	the	DET
issue-721	106	10	distribution	distribution	NOUN
issue-721	106	11	of	of	ADP
issue-721	106	12	the	the	DET
issue-721	106	13	major	major	ADJ
issue-721	106	14	amounts	amount	NOUN
issue-721	106	15	of	of	ADP
issue-721	106	16	funds	fund	NOUN
issue-721	106	17	is	be	AUX
issue-721	106	18	chosen	choose	VERB
issue-721	106	19	once	once	ADV
issue-721	106	20	for	for	ADP
issue-721	106	21	a	a	DET
issue-721	106	22	long	long	ADJ
issue-721	106	23	term	term	NOUN
issue-721	106	24	(	(	PUNCT
issue-721	106	25	gershberg	gershberg	PROPN
issue-721	106	26	and	and	CCONJ
issue-721	106	27	winkler	winkler	NOUN
issue-721	106	28	,	,	PUNCT
issue-721	106	29	2004	2004	NUM
issue-721	106	30	)	)	PUNCT
issue-721	106	31	.	.	PUNCT
issue-721	107	1	the	the	DET
issue-721	107	2	advantages	advantage	NOUN
issue-721	107	3	of	of	ADP
issue-721	107	4	long	long	ADJ
issue-721	107	5	-	-	PUNCT
issue-721	107	6	term	term	NOUN
issue-721	107	7	deductible	deductible	ADJ
issue-721	107	8	rates	rate	NOUN
issue-721	107	9	include	include	VERB
issue-721	107	10	:	:	PUNCT
issue-721	107	11	the	the	DET
issue-721	107	12	ability	ability	NOUN
issue-721	107	13	of	of	ADP
issue-721	107	14	local	local	ADJ
issue-721	107	15	authorities	authority	NOUN
issue-721	107	16	to	to	PART
issue-721	107	17	independently	independently	ADV
issue-721	107	18	forecast	forecast	VERB
issue-721	107	19	their	their	PRON
issue-721	107	20	own	own	ADJ
issue-721	107	21	revenue	revenue	NOUN
issue-721	107	22	for	for	ADP
issue-721	107	23	a	a	DET
issue-721	107	24	long	long	ADJ
issue-721	107	25	period	period	NOUN
issue-721	107	26	;	;	PUNCT
issue-721	107	27	increased	increase	VERB
issue-721	107	28	incentives	incentive	NOUN
issue-721	107	29	in	in	ADP
issue-721	107	30	cities	city	NOUN
issue-721	107	31	and	and	CCONJ
issue-721	107	32	regions	region	NOUN
issue-721	107	33	to	to	PART
issue-721	107	34	increase	increase	VERB
issue-721	107	35	tax	tax	NOUN
issue-721	107	36	collection	collection	NOUN
issue-721	107	37	and	and	CCONJ
issue-721	107	38	,	,	PUNCT
issue-721	107	39	accordingly	accordingly	ADV
issue-721	107	40	,	,	PUNCT
issue-721	107	41	increase	increase	VERB
issue-721	107	42	the	the	DET
issue-721	107	43	tax	tax	NOUN
issue-721	107	44	base	base	NOUN
issue-721	107	45	in	in	ADP
issue-721	107	46	the	the	DET
issue-721	107	47	territories	territory	NOUN
issue-721	107	48	(	(	PUNCT
issue-721	107	49	figure	figure	NOUN
issue-721	107	50	6	6	NUM
issue-721	107	51	)	)	PUNCT
issue-721	107	52	.	.	PUNCT
issue-721	108	1	table	table	NOUN
issue-721	108	2	4	4	NUM
issue-721	108	3	advantages	advantage	NOUN
issue-721	108	4	and	and	CCONJ
issue-721	108	5	disadvantages	disadvantage	NOUN
issue-721	108	6	of	of	ADP
issue-721	108	7	budget	budget	NOUN
issue-721	108	8	decentralization	decentralization	NOUN
issue-721	108	9	models	model	VERB
issue-721	108	10	german	german	ADJ
issue-721	108	11	model	model	NOUN
issue-721	108	12	american	american	PROPN
issue-721	108	13	model	model	PROPN
issue-721	108	14	probability	probability	NOUN
issue-721	108	15	of	of	ADP
issue-721	108	16	existence	existence	NOUN
issue-721	108	17	with	with	ADP
issue-721	108	18	significant	significant	ADJ
issue-721	108	19	interregional	interregional	ADJ
issue-721	108	20	disproportions	disproportion	NOUN
issue-721	108	21	+	+	CCONJ
issue-721	108	22	–	–	PUNCT
issue-721	108	23	possibilities	possibility	NOUN
issue-721	108	24	for	for	ADP
issue-721	108	25	solving	solve	VERB
issue-721	108	26	social	social	ADJ
issue-721	108	27	policy	policy	NOUN
issue-721	108	28	tasks	task	NOUN
issue-721	108	29	>	>	X
issue-721	108	30	<	<	X
issue-721	108	31	preservation	preservation	NOUN
issue-721	108	32	of	of	ADP
issue-721	108	33	incentives	incentive	NOUN
issue-721	108	34	to	to	PART
issue-721	108	35	improve	improve	VERB
issue-721	108	36	the	the	DET
issue-721	108	37	quality	quality	NOUN
issue-721	108	38	of	of	ADP
issue-721	108	39	socio	socio	NOUN
issue-721	108	40	-	-	PUNCT
issue-721	108	41	economic	economic	ADJ
issue-721	108	42	policies	policy	NOUN
issue-721	108	43	from	from	ADP
issue-721	108	44	representatives	representative	NOUN
issue-721	108	45	of	of	ADP
issue-721	108	46	regional	regional	ADJ
issue-721	108	47	authorities	authority	NOUN
issue-721	108	48	–	–	PUNCT
issue-721	108	49	+	+	CCONJ
issue-721	108	50	the	the	DET
issue-721	108	51	degree	degree	NOUN
issue-721	108	52	of	of	ADP
issue-721	108	53	approaching	approach	VERB
issue-721	108	54	the	the	DET
issue-721	108	55	traditions	tradition	NOUN
issue-721	108	56	of	of	ADP
issue-721	108	57	the	the	DET
issue-721	108	58	ukrainian	ukrainian	ADJ
issue-721	108	59	economy	economy	NOUN
issue-721	108	60	<	<	X
issue-721	108	61	>	>	X
issue-721	108	62	source	source	NOUN
issue-721	108	63	:	:	PUNCT
issue-721	108	64	the	the	DET
issue-721	108	65	table	table	NOUN
issue-721	108	66	is	be	AUX
issue-721	108	67	created	create	VERB
issue-721	108	68	by	by	ADP
issue-721	108	69	the	the	DET
issue-721	108	70	authors	author	NOUN
issue-721	108	71	baltic	baltic	PROPN
issue-721	108	72	journal	journal	PROPN
issue-721	108	73	of	of	ADP
issue-721	108	74	economic	economic	ADJ
issue-721	108	75	studies	study	NOUN
issue-721	108	76	188	188	NUM
issue-721	108	77	vol	vol	NOUN
issue-721	108	78	.	.	PROPN
issue-721	109	1	5	5	NUM
issue-721	109	2	,	,	PUNCT
issue-721	109	3	no	no	INTJ
issue-721	109	4	.	.	NOUN
issue-721	109	5	4	4	NUM
issue-721	109	6	,	,	PUNCT
issue-721	109	7	2019	2019	NUM
issue-721	109	8	figure	figure	NOUN
issue-721	109	9	3	3	NUM
issue-721	109	10	.	.	PUNCT
issue-721	109	11	classical	classical	ADJ
issue-721	109	12	theory	theory	NOUN
issue-721	109	13	of	of	ADP
issue-721	109	14	fiscal	fiscal	ADJ
issue-721	109	15	decentralization	decentralization	NOUN
issue-721	109	16	source	source	NOUN
issue-721	109	17	:	:	PUNCT
issue-721	109	18	the	the	DET
issue-721	109	19	scheme	scheme	NOUN
issue-721	109	20	is	be	AUX
issue-721	109	21	compiled	compile	VERB
issue-721	109	22	by	by	ADP
issue-721	109	23	the	the	DET
issue-721	109	24	authors	author	NOUN
issue-721	109	25	based	base	VERB
issue-721	109	26	on	on	ADP
issue-721	109	27	(	(	PUNCT
issue-721	109	28	saburov	saburov	NOUN
issue-721	109	29	et	et	NOUN
issue-721	109	30	al	al	PROPN
issue-721	109	31	.	.	PROPN
issue-721	109	32	,	,	PUNCT
issue-721	109	33	2001	2001	NUM
issue-721	109	34	)	)	PUNCT
issue-721	109	35	the	the	DET
issue-721	109	36	german	german	ADJ
issue-721	109	37	model	model	NOUN
issue-721	109	38	of	of	ADP
issue-721	109	39	cooperative	cooperative	ADJ
issue-721	109	40	federalism	federalism	NOUN
issue-721	109	41	(	(	PUNCT
issue-721	109	42	provisions	provision	NOUN
issue-721	109	43	of	of	ADP
issue-721	109	44	the	the	DET
issue-721	109	45	basic	basic	ADJ
issue-721	109	46	law	law	NOUN
issue-721	109	47	ensuring	ensure	VERB
issue-721	109	48	equal	equal	ADJ
issue-721	109	49	conditions	condition	NOUN
issue-721	109	50	of	of	ADP
issue-721	109	51	life	life	NOUN
issue-721	109	52	in	in	ADP
issue-721	109	53	the	the	DET
issue-721	109	54	general	general	ADJ
issue-721	109	55	territory	territory	NOUN
issue-721	109	56	of	of	ADP
issue-721	109	57	the	the	DET
issue-721	109	58	country	country	NOUN
issue-721	109	59	,	,	PUNCT
issue-721	109	60	minimum	minimum	ADJ
issue-721	109	61	powers	power	NOUN
issue-721	109	62	for	for	ADP
issue-721	109	63	territories	territory	NOUN
issue-721	109	64	under	under	ADP
issue-721	109	65	significant	significant	ADJ
issue-721	109	66	federal	federal	ADJ
issue-721	109	67	regulation	regulation	NOUN
issue-721	109	68	of	of	ADP
issue-721	109	69	territorial	territorial	ADJ
issue-721	109	70	development	development	NOUN
issue-721	109	71	)	)	PUNCT
issue-721	109	72	the	the	DET
issue-721	109	73	american	american	ADJ
issue-721	109	74	model	model	NOUN
issue-721	109	75	of	of	ADP
issue-721	109	76	decentralized	decentralized	ADJ
issue-721	109	77	federalism	federalism	NOUN
issue-721	109	78	(	(	PUNCT
issue-721	109	79	maximum	maximum	ADJ
issue-721	109	80	authority	authority	NOUN
issue-721	109	81	of	of	ADP
issue-721	109	82	the	the	DET
issue-721	109	83	territories	territory	NOUN
issue-721	109	84	with	with	ADP
issue-721	109	85	insignificant	insignificant	ADJ
issue-721	109	86	federal	federal	ADJ
issue-721	109	87	regulation	regulation	NOUN
issue-721	109	88	of	of	ADP
issue-721	109	89	territorial	territorial	ADJ
issue-721	109	90	development	development	NOUN
issue-721	109	91	)	)	PUNCT
issue-721	109	92	figure	figure	NOUN
issue-721	109	93	4	4	NUM
issue-721	109	94	.	.	PUNCT
issue-721	109	95	variety	variety	NOUN
issue-721	109	96	of	of	ADP
issue-721	109	97	models	model	NOUN
issue-721	109	98	of	of	ADP
issue-721	109	99	fiscal	fiscal	ADJ
issue-721	109	100	decentralization	decentralization	NOUN
issue-721	109	101	source	source	NOUN
issue-721	109	102	:	:	PUNCT
issue-721	109	103	compiled	compile	VERB
issue-721	109	104	by	by	ADP
issue-721	109	105	the	the	DET
issue-721	109	106	authors	author	NOUN
issue-721	109	107	based	base	VERB
issue-721	109	108	on	on	ADP
issue-721	109	109	(	(	PUNCT
issue-721	109	110	saburov	saburov	NOUN
issue-721	109	111	et	et	NOUN
issue-721	109	112	al	al	PROPN
issue-721	109	113	.	.	PROPN
issue-721	109	114	,	,	PUNCT
issue-721	109	115	2001	2001	NUM
issue-721	109	116	;	;	PUNCT
issue-721	109	117	kyrylenko	kyrylenko	NOUN
issue-721	109	118	,	,	PUNCT
issue-721	109	119	2002	2002	NUM
issue-721	109	120	)	)	PUNCT
issue-721	109	121	argumentative	argumentative	ADJ
issue-721	109	122	and	and	CCONJ
issue-721	109	123	unsolved	unsolved	ADJ
issue-721	109	124	issues	issue	NOUN
issue-721	109	125	in	in	ADP
issue-721	109	126	the	the	DET
issue-721	109	127	area	area	NOUN
issue-721	109	128	of	of	ADP
issue-721	109	129	​​budget	​​budget	NOUN
issue-721	109	130	expenditures	expenditure	NOUN
issue-721	109	131	сontradictions	сontradiction	NOUN
issue-721	109	132	between	between	ADP
issue-721	109	133	the	the	DET
issue-721	109	134	autonomy	autonomy	NOUN
issue-721	109	135	of	of	ADP
issue-721	109	136	regional	regional	ADJ
issue-721	109	137	and	and	CCONJ
issue-721	109	138	local	local	ADJ
issue-721	109	139	authorities	authority	NOUN
issue-721	109	140	in	in	ADP
issue-721	109	141	defining	define	VERB
issue-721	109	142	expenditures	expenditure	NOUN
issue-721	109	143	and	and	CCONJ
issue-721	109	144	achieving	achieve	VERB
issue-721	109	145	the	the	DET
issue-721	109	146	principles	principle	NOUN
issue-721	109	147	of	of	ADP
issue-721	109	148	social	social	ADJ
issue-721	109	149	justice	justice	NOUN
issue-721	109	150	lack	lack	NOUN
issue-721	109	151	of	of	ADP
issue-721	109	152	appropriate	appropriate	ADJ
issue-721	109	153	quantitative	quantitative	ADJ
issue-721	109	154	estimates	estimate	NOUN
issue-721	109	155	of	of	ADP
issue-721	109	156	expenditure	expenditure	NOUN
issue-721	109	157	needs	need	NOUN
issue-721	109	158	of	of	ADP
issue-721	109	159	budgets	budget	NOUN
issue-721	109	160	of	of	ADP
issue-721	109	161	different	different	ADJ
issue-721	109	162	levels	level	NOUN
issue-721	109	163	(	(	PUNCT
issue-721	109	164	or	or	CCONJ
issue-721	109	165	national	national	ADJ
issue-721	109	166	minimum	minimum	ADJ
issue-721	109	167	social	social	ADJ
issue-721	109	168	standards	standard	NOUN
issue-721	109	169	)	)	PUNCT
issue-721	109	170	insufficient	insufficient	ADJ
issue-721	109	171	level	level	NOUN
issue-721	109	172	of	of	ADP
issue-721	109	173	budget	budget	NOUN
issue-721	109	174	expenditure	expenditure	NOUN
issue-721	109	175	efficiency	efficiency	NOUN
issue-721	109	176	figure	figure	NOUN
issue-721	109	177	5	5	NUM
issue-721	109	178	.	.	NUM
issue-721	109	179	disputed	dispute	VERB
issue-721	109	180	and	and	CCONJ
issue-721	109	181	unsolved	unsolved	ADJ
issue-721	109	182	issues	issue	NOUN
issue-721	109	183	in	in	ADP
issue-721	109	184	the	the	DET
issue-721	109	185	field	field	NOUN
issue-721	109	186	of	of	ADP
issue-721	109	187	budget	budget	NOUN
issue-721	109	188	expenditure	expenditure	NOUN
issue-721	109	189	source	source	NOUN
issue-721	109	190	:	:	PUNCT
issue-721	109	191	the	the	DET
issue-721	109	192	scheme	scheme	NOUN
issue-721	109	193	is	be	AUX
issue-721	109	194	compiled	compile	VERB
issue-721	109	195	by	by	ADP
issue-721	109	196	the	the	DET
issue-721	109	197	authors	author	NOUN
issue-721	109	198	baltic	baltic	PROPN
issue-721	109	199	journal	journal	PROPN
issue-721	109	200	of	of	ADP
issue-721	109	201	economic	economic	ADJ
issue-721	109	202	studies	study	NOUN
issue-721	109	203	189	189	NUM
issue-721	109	204	vol	vol	NOUN
issue-721	109	205	.	.	PROPN
issue-721	110	1	5	5	NUM
issue-721	110	2	,	,	PUNCT
issue-721	110	3	no	no	INTJ
issue-721	110	4	.	.	NOUN
issue-721	110	5	4	4	NUM
issue-721	110	6	,	,	PUNCT
issue-721	110	7	2019	2019	NUM
issue-721	110	8	however	however	ADV
issue-721	110	9	,	,	PUNCT
issue-721	110	10	this	this	DET
issue-721	110	11	mechanism	mechanism	NOUN
issue-721	110	12	is	be	AUX
issue-721	110	13	limited	limited	ADJ
issue-721	110	14	,	,	PUNCT
issue-721	110	15	namely	namely	ADV
issue-721	110	16	,	,	PUNCT
issue-721	110	17	the	the	DET
issue-721	110	18	tax	tax	NOUN
issue-721	110	19	base	base	NOUN
issue-721	110	20	is	be	AUX
issue-721	110	21	distributed	distribute	VERB
issue-721	110	22	unevenly	unevenly	ADV
issue-721	110	23	throughout	throughout	ADP
issue-721	110	24	the	the	DET
issue-721	110	25	territory	territory	NOUN
issue-721	110	26	of	of	ADP
issue-721	110	27	ukraine	ukraine	NOUN
issue-721	110	28	,	,	PUNCT
issue-721	110	29	which	which	PRON
issue-721	110	30	,	,	PUNCT
issue-721	110	31	in	in	ADP
issue-721	110	32	turn	turn	NOUN
issue-721	110	33	,	,	PUNCT
issue-721	110	34	can	can	AUX
issue-721	110	35	lead	lead	VERB
issue-721	110	36	to	to	ADP
issue-721	110	37	a	a	DET
issue-721	110	38	significant	significant	ADJ
issue-721	110	39	difference	difference	NOUN
issue-721	110	40	in	in	ADP
issue-721	110	41	the	the	DET
issue-721	110	42	budget	budget	NOUN
issue-721	110	43	security	security	NOUN
issue-721	110	44	of	of	ADP
issue-721	110	45	different	different	ADJ
issue-721	110	46	territories	territory	NOUN
issue-721	110	47	as	as	ADP
issue-721	110	48	a	a	DET
issue-721	110	49	result	result	NOUN
issue-721	110	50	of	of	ADP
issue-721	110	51	consolidated	consolidated	ADJ
issue-721	110	52	uniform	uniform	ADJ
issue-721	110	53	standards	standard	NOUN
issue-721	110	54	.	.	PUNCT
issue-721	111	1	the	the	DET
issue-721	111	2	use	use	NOUN
issue-721	111	3	of	of	ADP
issue-721	111	4	inappropriate	inappropriate	ADJ
issue-721	111	5	financial	financial	ADJ
issue-721	111	6	support	support	NOUN
issue-721	111	7	for	for	ADP
issue-721	111	8	cities	city	NOUN
issue-721	111	9	and	and	CCONJ
issue-721	111	10	regions	region	NOUN
issue-721	111	11	with	with	ADP
issue-721	111	12	their	their	PRON
issue-721	111	13	own	own	ADJ
issue-721	111	14	revenues	revenue	NOUN
issue-721	111	15	makes	make	VERB
issue-721	111	16	it	it	PRON
issue-721	111	17	possible	possible	ADJ
issue-721	111	18	to	to	PART
issue-721	111	19	ensure	ensure	VERB
issue-721	111	20	a	a	DET
issue-721	111	21	more	more	ADV
issue-721	111	22	even	even	ADJ
issue-721	111	23	fund	fund	NOUN
issue-721	111	24	distribution	distribution	NOUN
issue-721	111	25	between	between	ADP
issue-721	111	26	figure	figure	NOUN
issue-721	111	27	6	6	NUM
issue-721	111	28	.	.	PUNCT
issue-721	111	29	quantitative	quantitative	ADJ
issue-721	111	30	standards	standard	NOUN
issue-721	111	31	for	for	ADP
issue-721	111	32	decentralized	decentralized	ADJ
issue-721	111	33	budget	budget	NOUN
issue-721	111	34	services	service	NOUN
issue-721	111	35	source	source	NOUN
issue-721	111	36	:	:	PUNCT
issue-721	111	37	the	the	DET
issue-721	111	38	scheme	scheme	NOUN
issue-721	111	39	is	be	AUX
issue-721	111	40	developed	develop	VERB
issue-721	111	41	by	by	ADP
issue-721	111	42	the	the	DET
issue-721	111	43	authors	author	NOUN
issue-721	111	44	local	local	ADJ
issue-721	111	45	budgets	budget	NOUN
issue-721	111	46	,	,	PUNCT
issue-721	111	47	but	but	CCONJ
issue-721	111	48	this	this	PRON
issue-721	111	49	may	may	AUX
issue-721	111	50	reduce	reduce	VERB
issue-721	111	51	the	the	DET
issue-721	111	52	interest	interest	NOUN
issue-721	111	53	of	of	ADP
issue-721	111	54	local	local	ADJ
issue-721	111	55	authorities	authority	NOUN
issue-721	111	56	in	in	ADP
issue-721	111	57	increasing	increase	VERB
issue-721	111	58	the	the	DET
issue-721	111	59	volume	volume	NOUN
issue-721	111	60	of	of	ADP
issue-721	111	61	revenues	revenue	NOUN
issue-721	111	62	and	and	CCONJ
issue-721	111	63	taxes	taxis	NOUN
issue-721	111	64	and	and	CCONJ
issue-721	111	65	developing	develop	VERB
issue-721	111	66	their	their	PRON
issue-721	111	67	own	own	ADJ
issue-721	111	68	tax	tax	NOUN
issue-721	111	69	base	base	NOUN
issue-721	111	70	(	(	PUNCT
issue-721	111	71	table	table	NOUN
issue-721	111	72	5	5	NUM
issue-721	111	73	)	)	PUNCT
issue-721	111	74	.	.	PUNCT
issue-721	112	1	providing	provide	VERB
issue-721	112	2	financial	financial	ADJ
issue-721	112	3	support	support	NOUN
issue-721	112	4	to	to	ADP
issue-721	112	5	the	the	DET
issue-721	112	6	regions	region	NOUN
issue-721	112	7	and	and	CCONJ
issue-721	112	8	territories	territory	NOUN
issue-721	112	9	of	of	ADP
issue-721	112	10	ukraine	ukraine	NOUN
issue-721	112	11	in	in	ADP
issue-721	112	12	the	the	DET
issue-721	112	13	form	form	NOUN
issue-721	112	14	of	of	ADP
issue-721	112	15	government	government	NOUN
issue-721	112	16	grants	grant	NOUN
issue-721	112	17	,	,	PUNCT
issue-721	112	18	in	in	ADP
issue-721	112	19	turn	turn	NOUN
issue-721	112	20	,	,	PUNCT
issue-721	112	21	allows	allow	VERB
issue-721	112	22	public	public	ADJ
issue-721	112	23	authorities	authority	NOUN
issue-721	112	24	to	to	PART
issue-721	112	25	significantly	significantly	ADV
issue-721	112	26	influence	influence	VERB
issue-721	112	27	the	the	DET
issue-721	112	28	policy	policy	NOUN
issue-721	112	29	of	of	ADP
issue-721	112	30	local	local	ADJ
issue-721	112	31	governments	government	NOUN
issue-721	112	32	in	in	ADP
issue-721	112	33	accordance	accordance	NOUN
issue-721	112	34	with	with	ADP
issue-721	112	35	the	the	DET
issue-721	112	36	priorities	priority	NOUN
issue-721	112	37	defined	define	VERB
issue-721	112	38	at	at	ADP
issue-721	112	39	the	the	DET
issue-721	112	40	regional	regional	ADJ
issue-721	112	41	level	level	NOUN
issue-721	112	42	(	(	PUNCT
issue-721	112	43	figure	figure	NOUN
issue-721	112	44	7	7	NUM
issue-721	112	45	)	)	PUNCT
issue-721	112	46	.	.	PUNCT
issue-721	113	1	figure	figure	VERB
issue-721	113	2	7	7	NUM
issue-721	113	3	.	.	PUNCT
issue-721	114	1	the	the	DET
issue-721	114	2	concept	concept	NOUN
issue-721	114	3	of	of	ADP
issue-721	114	4	territorial	territorial	ADJ
issue-721	114	5	justice	justice	NOUN
issue-721	114	6	source	source	NOUN
issue-721	114	7	:	:	PUNCT
issue-721	114	8	the	the	DET
issue-721	114	9	scheme	scheme	NOUN
issue-721	114	10	was	be	AUX
issue-721	114	11	adapted	adapt	VERB
issue-721	114	12	and	and	CCONJ
issue-721	114	13	modified	modify	VERB
issue-721	114	14	by	by	ADP
issue-721	114	15	the	the	DET
issue-721	114	16	authors	author	NOUN
issue-721	114	17	from	from	ADP
issue-721	114	18	(	(	PUNCT
issue-721	114	19	harvey	harvey	NOUN
issue-721	114	20	,	,	PUNCT
issue-721	114	21	2010	2010	NUM
issue-721	114	22	)	)	PUNCT
issue-721	114	23	table	table	NOUN
issue-721	114	24	5	5	NUM
issue-721	114	25	the	the	DET
issue-721	114	26	purpose	purpose	NOUN
issue-721	114	27	and	and	CCONJ
issue-721	114	28	basic	basic	ADJ
issue-721	114	29	principles	principle	NOUN
issue-721	114	30	of	of	ADP
issue-721	114	31	providing	provide	VERB
issue-721	114	32	financial	financial	ADJ
issue-721	114	33	assistance	assistance	NOUN
issue-721	114	34	to	to	ADP
issue-721	114	35	lower	low	ADJ
issue-721	114	36	-	-	PUNCT
issue-721	114	37	level	level	NOUN
issue-721	114	38	budget	budget	NOUN
issue-721	114	39	source	source	NOUN
issue-721	114	40	:	:	PUNCT
issue-721	114	41	the	the	DET
issue-721	114	42	table	table	NOUN
issue-721	114	43	was	be	AUX
issue-721	114	44	compiled	compile	VERB
issue-721	114	45	by	by	ADP
issue-721	114	46	the	the	DET
issue-721	114	47	authors	author	NOUN
issue-721	114	48	based	base	VERB
issue-721	114	49	on	on	ADP
issue-721	114	50	(	(	PUNCT
issue-721	114	51	saburov	saburov	NOUN
issue-721	114	52	et	et	NOUN
issue-721	114	53	al	al	PROPN
issue-721	114	54	.	.	PROPN
issue-721	114	55	,	,	PUNCT
issue-721	114	56	2001	2001	NUM
issue-721	114	57	;	;	PUNCT
issue-721	114	58	bordignon	bordignon	NOUN
issue-721	114	59	,	,	PUNCT
issue-721	114	60	2006	2006	NUM
issue-721	114	61	)	)	PUNCT
issue-721	114	62	baltic	baltic	ADJ
issue-721	114	63	journal	journal	NOUN
issue-721	114	64	of	of	ADP
issue-721	114	65	economic	economic	ADJ
issue-721	114	66	studies	study	NOUN
issue-721	114	67	190	190	NUM
issue-721	114	68	vol	vol	NOUN
issue-721	114	69	.	.	PROPN
issue-721	115	1	5	5	NUM
issue-721	115	2	,	,	PUNCT
issue-721	115	3	no	no	INTJ
issue-721	115	4	.	.	NOUN
issue-721	115	5	4	4	NUM
issue-721	115	6	,	,	PUNCT
issue-721	115	7	2019	2019	NUM
issue-721	115	8	thus	thus	ADV
issue-721	115	9	,	,	PUNCT
issue-721	115	10	the	the	DET
issue-721	115	11	choice	choice	NOUN
issue-721	115	12	of	of	ADP
issue-721	115	13	proportion	proportion	NOUN
issue-721	115	14	between	between	ADP
issue-721	115	15	the	the	DET
issue-721	115	16	amount	amount	NOUN
issue-721	115	17	of	of	ADP
issue-721	115	18	funds	fund	NOUN
issue-721	115	19	provided	provide	VERB
issue-721	115	20	to	to	ADP
issue-721	115	21	local	local	ADJ
issue-721	115	22	budgets	budget	NOUN
issue-721	115	23	in	in	ADP
issue-721	115	24	the	the	DET
issue-721	115	25	form	form	NOUN
issue-721	115	26	of	of	ADP
issue-721	115	27	deductions	deduction	NOUN
issue-721	115	28	from	from	ADP
issue-721	115	29	taxes	taxis	NOUN
issue-721	115	30	,	,	PUNCT
issue-721	115	31	government	government	NOUN
issue-721	115	32	grants	grant	NOUN
issue-721	115	33	,	,	PUNCT
issue-721	115	34	and	and	CCONJ
issue-721	115	35	subsidies	subsidy	NOUN
issue-721	115	36	should	should	AUX
issue-721	115	37	be	be	AUX
issue-721	115	38	determined	determine	VERB
issue-721	115	39	by	by	ADP
issue-721	115	40	the	the	DET
issue-721	115	41	ratio	ratio	NOUN
issue-721	115	42	of	of	ADP
issue-721	115	43	priorities	priority	NOUN
issue-721	115	44	:	:	PUNCT
issue-721	115	45	stimulation	stimulation	NOUN
issue-721	115	46	of	of	ADP
issue-721	115	47	local	local	ADJ
issue-721	115	48	authorities	authority	NOUN
issue-721	115	49	to	to	PART
issue-721	115	50	tax	tax	NOUN
issue-721	115	51	base	base	NOUN
issue-721	115	52	development	development	NOUN
issue-721	115	53	and	and	CCONJ
issue-721	115	54	uniformity	uniformity	NOUN
issue-721	115	55	in	in	ADP
issue-721	115	56	financial	financial	ADJ
issue-721	115	57	resource	resource	NOUN
issue-721	115	58	distribution	distribution	NOUN
issue-721	115	59	(	(	PUNCT
issue-721	115	60	figure	figure	NOUN
issue-721	115	61	8)	8)	NUM
issue-721	115	62	.	.	PUNCT
issue-721	116	1	similar	similar	ADJ
issue-721	116	2	choices	choice	NOUN
issue-721	116	3	should	should	AUX
issue-721	116	4	also	also	ADV
issue-721	116	5	be	be	AUX
issue-721	116	6	made	make	VERB
issue-721	116	7	by	by	ADP
issue-721	116	8	regional	regional	ADJ
issue-721	116	9	governments	government	NOUN
issue-721	116	10	with	with	ADP
issue-721	116	11	respect	respect	NOUN
issue-721	116	12	to	to	ADP
issue-721	116	13	their	their	PRON
issue-721	116	14	territorial	territorial	ADJ
issue-721	116	15	communities	community	NOUN
issue-721	116	16	since	since	SCONJ
issue-721	116	17	the	the	DET
issue-721	116	18	regions	region	NOUN
issue-721	116	19	should	should	AUX
issue-721	116	20	also	also	ADV
issue-721	116	21	have	have	VERB
issue-721	116	22	the	the	DET
issue-721	116	23	right	right	NOUN
issue-721	116	24	to	to	PART
issue-721	116	25	use	use	VERB
issue-721	116	26	the	the	DET
issue-721	116	27	indicated	indicate	VERB
issue-721	116	28	tools	tool	NOUN
issue-721	116	29	(	(	PUNCT
issue-721	116	30	harvey	harvey	NOUN
issue-721	116	31	,	,	PUNCT
issue-721	116	32	2010	2010	NUM
issue-721	116	33	)	)	PUNCT
issue-721	116	34	.	.	PUNCT
issue-721	117	1	however	however	ADV
issue-721	117	2	,	,	PUNCT
issue-721	117	3	it	it	PRON
issue-721	117	4	should	should	AUX
issue-721	117	5	be	be	AUX
issue-721	117	6	borne	bear	VERB
issue-721	117	7	in	in	ADP
issue-721	117	8	mind	mind	NOUN
issue-721	117	9	that	that	SCONJ
issue-721	117	10	,	,	PUNCT
issue-721	117	11	according	accord	VERB
issue-721	117	12	to	to	ADP
issue-721	117	13	world	world	NOUN
issue-721	117	14	practice	practice	NOUN
issue-721	117	15	,	,	PUNCT
issue-721	117	16	territorial	territorial	ADJ
issue-721	117	17	communities	community	NOUN
issue-721	117	18	may	may	AUX
issue-721	117	19	also	also	ADV
issue-721	117	20	receive	receive	VERB
issue-721	117	21	financial	financial	ADJ
issue-721	117	22	assistance	assistance	NOUN
issue-721	117	23	from	from	ADP
issue-721	117	24	the	the	DET
issue-721	117	25	regional	regional	ADJ
issue-721	117	26	budget	budget	NOUN
issue-721	117	27	,	,	PUNCT
issue-721	117	28	in	in	ADP
issue-721	117	29	addition	addition	NOUN
issue-721	117	30	to	to	ADP
issue-721	117	31	financial	financial	ADJ
issue-721	117	32	assistance	assistance	NOUN
issue-721	117	33	from	from	ADP
issue-721	117	34	the	the	DET
issue-721	117	35	regional	regional	ADJ
issue-721	117	36	budgets	budget	NOUN
issue-721	117	37	,	,	PUNCT
issue-721	117	38	and	and	CCONJ
issue-721	117	39	its	its	PRON
issue-721	117	40	amount	amount	NOUN
issue-721	117	41	is	be	AUX
issue-721	117	42	determined	determine	VERB
issue-721	117	43	annually	annually	ADV
issue-721	117	44	,	,	PUNCT
issue-721	117	45	whereas	whereas	SCONJ
issue-721	117	46	the	the	DET
issue-721	117	47	norms	norm	NOUN
issue-721	117	48	of	of	ADP
issue-721	117	49	deductions	deduction	NOUN
issue-721	117	50	to	to	ADP
issue-721	117	51	the	the	DET
issue-721	117	52	budgets	budget	NOUN
issue-721	117	53	of	of	ADP
issue-721	117	54	territorial	territorial	ADJ
issue-721	117	55	communities	community	NOUN
issue-721	117	56	should	should	AUX
issue-721	117	57	be	be	AUX
issue-721	117	58	established	establish	VERB
issue-721	117	59	by	by	ADP
issue-721	117	60	the	the	DET
issue-721	117	61	decision	decision	NOUN
issue-721	117	62	of	of	ADP
issue-721	117	63	the	the	DET
issue-721	117	64	regional	regional	ADJ
issue-721	117	65	representative	representative	ADJ
issue-721	117	66	body	body	NOUN
issue-721	117	67	and	and	CCONJ
issue-721	117	68	should	should	AUX
issue-721	117	69	have	have	VERB
issue-721	117	70	a	a	DET
issue-721	117	71	certain	certain	ADJ
issue-721	117	72	validity	validity	NOUN
issue-721	117	73	period	period	NOUN
issue-721	117	74	(	(	PUNCT
issue-721	117	75	table	table	NOUN
issue-721	117	76	6	6	NUM
issue-721	117	77	)	)	PUNCT
issue-721	117	78	.	.	PUNCT
issue-721	118	1	therefore	therefore	ADV
issue-721	118	2	,	,	PUNCT
issue-721	118	3	the	the	DET
issue-721	118	4	options	option	NOUN
issue-721	118	5	facing	face	VERB
issue-721	118	6	local	local	ADJ
issue-721	118	7	governments	government	NOUN
issue-721	118	8	in	in	ADP
issue-721	118	9	the	the	DET
issue-721	118	10	year	year	NOUN
issue-721	118	11	of	of	ADP
issue-721	118	12	adoption	adoption	NOUN
issue-721	118	13	of	of	ADP
issue-721	118	14	uniform	uniform	ADJ
issue-721	118	15	tax	tax	NOUN
issue-721	118	16	deductions	deduction	NOUN
issue-721	118	17	from	from	ADP
issue-721	118	18	the	the	DET
issue-721	118	19	budgets	budget	NOUN
issue-721	118	20	of	of	ADP
issue-721	118	21	territorial	territorial	ADJ
issue-721	118	22	communities	community	NOUN
issue-721	118	23	may	may	AUX
issue-721	118	24	somewhat	somewhat	ADV
issue-721	118	25	change	change	VERB
issue-721	118	26	in	in	ADP
issue-721	118	27	subsequent	subsequent	ADJ
issue-721	118	28	years	year	NOUN
issue-721	118	29	.	.	PUNCT
issue-721	119	1	therefore	therefore	ADV
issue-721	119	2	,	,	PUNCT
issue-721	119	3	regional	regional	ADJ
issue-721	119	4	authorities	authority	NOUN
issue-721	119	5	can	can	AUX
issue-721	119	6	review	review	VERB
issue-721	119	7	the	the	DET
issue-721	119	8	norms	norm	NOUN
issue-721	119	9	of	of	ADP
issue-721	119	10	deductions	deduction	NOUN
issue-721	119	11	to	to	ADP
issue-721	119	12	the	the	DET
issue-721	119	13	budgets	budget	NOUN
issue-721	119	14	of	of	ADP
issue-721	119	15	territorial	territorial	ADJ
issue-721	119	16	communities	community	NOUN
issue-721	119	17	with	with	ADP
issue-721	119	18	greater	great	ADJ
issue-721	119	19	probability	probability	NOUN
issue-721	119	20	.	.	PUNCT
issue-721	120	1	with	with	ADP
issue-721	120	2	regard	regard	NOUN
issue-721	120	3	to	to	ADP
issue-721	120	4	negative	negative	ADJ
issue-721	120	5	(	(	PUNCT
issue-721	120	6	deductible	deductible	ADJ
issue-721	120	7	)	)	PUNCT
issue-721	120	8	transfers	transfer	NOUN
issue-721	120	9	,	,	PUNCT
issue-721	120	10	this	this	DET
issue-721	120	11	tool	tool	NOUN
issue-721	120	12	allows	allow	VERB
issue-721	120	13	for	for	ADP
issue-721	120	14	an	an	DET
issue-721	120	15	increase	increase	NOUN
issue-721	120	16	in	in	ADP
issue-721	120	17	the	the	DET
issue-721	120	18	following	follow	VERB
issue-721	120	19	ratio	ratio	NOUN
issue-721	120	20	:	:	PUNCT
issue-721	120	21	uniform	uniform	ADJ
issue-721	120	22	deduction	deduction	NOUN
issue-721	120	23	rates	rate	NOUN
issue-721	120	24	=	=	SYM
issue-721	120	25	>	>	X
issue-721	120	26	financial	financial	ADJ
issue-721	120	27	assistance	assistance	NOUN
issue-721	120	28	.	.	PUNCT
issue-721	121	1	with	with	ADP
issue-721	121	2	the	the	DET
issue-721	121	3	help	help	NOUN
issue-721	121	4	of	of	ADP
issue-721	121	5	negative	negative	ADJ
issue-721	121	6	transfers	transfer	NOUN
issue-721	121	7	,	,	PUNCT
issue-721	121	8	it	it	PRON
issue-721	121	9	is	be	AUX
issue-721	121	10	possible	possible	ADJ
issue-721	121	11	to	to	PART
issue-721	121	12	set	set	VERB
issue-721	121	13	higher	high	ADJ
issue-721	121	14	rates	rate	NOUN
issue-721	121	15	of	of	ADP
issue-721	121	16	deductions	deduction	NOUN
issue-721	121	17	to	to	ADP
issue-721	121	18	less	less	ADV
issue-721	121	19	secured	secured	ADJ
issue-721	121	20	local	local	ADJ
issue-721	121	21	budgets	budget	NOUN
issue-721	121	22	(	(	PUNCT
issue-721	121	23	which	which	PRON
issue-721	121	24	,	,	PUNCT
issue-721	121	25	in	in	ADP
issue-721	121	26	turn	turn	NOUN
issue-721	121	27	,	,	PUNCT
issue-721	121	28	will	will	AUX
issue-721	121	29	significantly	significantly	ADV
issue-721	121	30	increase	increase	VERB
issue-721	121	31	budget	budget	NOUN
issue-721	121	32	security	security	NOUN
issue-721	121	33	in	in	ADP
issue-721	121	34	the	the	DET
issue-721	121	35	respective	respective	ADJ
issue-721	121	36	cities	city	NOUN
issue-721	121	37	and	and	CCONJ
issue-721	121	38	regions	region	NOUN
issue-721	121	39	)	)	PUNCT
issue-721	121	40	(	(	PUNCT
issue-721	121	41	figure	figure	NOUN
issue-721	121	42	9	9	NUM
issue-721	121	43	)	)	PUNCT
issue-721	121	44	.	.	PUNCT
issue-721	122	1	at	at	ADP
issue-721	122	2	the	the	DET
issue-721	122	3	same	same	ADJ
issue-721	122	4	time	time	NOUN
issue-721	122	5	,	,	PUNCT
issue-721	122	6	the	the	DET
issue-721	122	7	rationale	rationale	NOUN
issue-721	122	8	for	for	ADP
issue-721	122	9	using	use	VERB
issue-721	122	10	higher	high	ADJ
issue-721	122	11	standards	standard	NOUN
issue-721	122	12	is	be	AUX
issue-721	122	13	fully	fully	ADV
issue-721	122	14	preserved	preserve	VERB
issue-721	122	15	in	in	ADP
issue-721	122	16	the	the	DET
issue-721	122	17	cities	city	NOUN
issue-721	122	18	and	and	CCONJ
issue-721	122	19	regions	region	NOUN
issue-721	122	20	that	that	PRON
issue-721	122	21	do	do	AUX
issue-721	122	22	not	not	PART
issue-721	122	23	list	list	VERB
issue-721	122	24	options	option	NOUN
issue-721	122	25	for	for	ADP
issue-721	122	26	approaches	approach	NOUN
issue-721	122	27	to	to	ADP
issue-721	122	28	equalizing	equalize	VERB
issue-721	122	29	interregional	interregional	ADJ
issue-721	122	30	disparities	disparity	NOUN
issue-721	122	31	:	:	PUNCT
issue-721	122	32	the	the	DET
issue-721	122	33	situation	situation	NOUN
issue-721	122	34	in	in	ADP
issue-721	122	35	ukraine	ukraine	NOUN
issue-721	122	36	:	:	PUNCT
issue-721	122	37	1	1	X
issue-721	122	38	.	.	X
issue-721	122	39	ensuring	ensure	VERB
issue-721	122	40	equal	equal	ADJ
issue-721	122	41	living	living	NOUN
issue-721	122	42	conditions	condition	NOUN
issue-721	122	43	throughout	throughout	ADP
issue-721	122	44	the	the	DET
issue-721	122	45	country	country	NOUN
issue-721	122	46	the	the	DET
issue-721	122	47	ukrainian	ukrainian	ADJ
issue-721	122	48	legislation	legislation	NOUN
issue-721	122	49	does	do	AUX
issue-721	122	50	not	not	PART
issue-721	122	51	regulate	regulate	VERB
issue-721	122	52	the	the	DET
issue-721	122	53	obligations	obligation	NOUN
issue-721	122	54	of	of	ADP
issue-721	122	55	the	the	DET
issue-721	122	56	authorities	authority	NOUN
issue-721	122	57	regarding	regard	VERB
issue-721	122	58	the	the	DET
issue-721	122	59	equalization	equalization	NOUN
issue-721	122	60	of	of	ADP
issue-721	122	61	interregional	interregional	ADJ
issue-721	122	62	disproportions	disproportion	NOUN
issue-721	122	63	there	there	PRON
issue-721	122	64	is	be	VERB
issue-721	122	65	a	a	DET
issue-721	122	66	traditional	traditional	ADJ
issue-721	122	67	contradiction	contradiction	NOUN
issue-721	122	68	between	between	ADP
issue-721	122	69	donor	donor	NOUN
issue-721	122	70	and	and	CCONJ
issue-721	122	71	recipient	recipient	NOUN
issue-721	122	72	regions	region	NOUN
issue-721	122	73	2	2	NUM
issue-721	122	74	.	.	PUNCT
issue-721	122	75	ensuring	ensure	VERB
issue-721	122	76	minimum	minimum	ADJ
issue-721	122	77	social	social	ADJ
issue-721	122	78	standards	standard	NOUN
issue-721	122	79	figure	figure	VERB
issue-721	122	80	8	8	NUM
issue-721	122	81	.	.	PUNCT
issue-721	122	82	determining	determine	VERB
issue-721	122	83	the	the	DET
issue-721	122	84	extent	extent	NOUN
issue-721	122	85	of	of	ADP
issue-721	122	86	equalization	equalization	NOUN
issue-721	122	87	of	of	ADP
issue-721	122	88	interregional	interregional	ADJ
issue-721	122	89	disproportions	disproportion	NOUN
issue-721	122	90	source	source	NOUN
issue-721	122	91	:	:	PUNCT
issue-721	122	92	the	the	DET
issue-721	122	93	scheme	scheme	NOUN
issue-721	122	94	was	be	AUX
issue-721	122	95	developed	develop	VERB
issue-721	122	96	by	by	ADP
issue-721	122	97	the	the	DET
issue-721	122	98	authors	author	NOUN
issue-721	122	99	negative	negative	ADJ
issue-721	122	100	transfers	transfer	NOUN
issue-721	122	101	and	and	CCONJ
issue-721	122	102	match	match	VERB
issue-721	122	103	the	the	DET
issue-721	122	104	criterion	criterion	NOUN
issue-721	122	105	for	for	ADP
issue-721	122	106	collecting	collect	VERB
issue-721	122	107	a	a	DET
issue-721	122	108	negative	negative	ADJ
issue-721	122	109	transfer	transfer	NOUN
issue-721	122	110	,	,	PUNCT
issue-721	122	111	since	since	SCONJ
issue-721	122	112	only	only	ADV
issue-721	122	113	a	a	DET
issue-721	122	114	certain	certain	ADJ
issue-721	122	115	proportion	proportion	NOUN
issue-721	122	116	(	(	PUNCT
issue-721	122	117	no	no	DET
issue-721	122	118	more	more	ADJ
issue-721	122	119	than	than	ADP
issue-721	122	120	50	50	NUM
issue-721	122	121	%	%	NOUN
issue-721	122	122	)	)	PUNCT
issue-721	122	123	will	will	AUX
issue-721	122	124	be	be	AUX
issue-721	122	125	withdrawn	withdraw	VERB
issue-721	122	126	from	from	ADP
issue-721	122	127	the	the	DET
issue-721	122	128	amount	amount	NOUN
issue-721	122	129	of	of	ADP
issue-721	122	130	the	the	DET
issue-721	122	131	excess	excess	NOUN
issue-721	122	132	of	of	ADP
issue-721	122	133	their	their	PRON
issue-721	122	134	twice	twice	ADJ
issue-721	122	135	-	-	PUNCT
issue-721	122	136	average	average	NOUN
issue-721	122	137	income	income	NOUN
issue-721	122	138	level	level	NOUN
issue-721	122	139	(	(	PUNCT
issue-721	122	140	de	de	X
issue-721	122	141	mello	mello	PROPN
issue-721	122	142	,	,	PUNCT
issue-721	122	143	2000	2000	NUM
issue-721	122	144	)	)	PUNCT
issue-721	122	145	.	.	PUNCT
issue-721	123	1	the	the	DET
issue-721	123	2	financial	financial	ADJ
issue-721	123	3	resources	resource	NOUN
issue-721	123	4	that	that	PRON
issue-721	123	5	can	can	AUX
issue-721	123	6	be	be	AUX
issue-721	123	7	allocated	allocate	VERB
issue-721	123	8	to	to	PART
issue-721	123	9	carry	carry	VERB
issue-721	123	10	out	out	ADP
issue-721	123	11	delegated	delegate	VERB
issue-721	123	12	powers	power	NOUN
issue-721	123	13	do	do	AUX
issue-721	123	14	not	not	PART
issue-721	123	15	relate	relate	VERB
issue-721	123	16	to	to	ADP
issue-721	123	17	their	their	PRON
issue-721	123	18	own	own	ADJ
issue-721	123	19	revenues	revenue	NOUN
issue-721	123	20	and	and	CCONJ
issue-721	123	21	do	do	AUX
issue-721	123	22	not	not	PART
issue-721	123	23	affect	affect	VERB
issue-721	123	24	the	the	DET
issue-721	123	25	balance	balance	NOUN
issue-721	123	26	of	of	ADP
issue-721	123	27	local	local	ADJ
issue-721	123	28	budgets	budget	NOUN
issue-721	123	29	.	.	PUNCT
issue-721	124	1	these	these	DET
issue-721	124	2	funds	fund	NOUN
issue-721	124	3	should	should	AUX
issue-721	124	4	be	be	AUX
issue-721	124	5	allocated	allocate	VERB
issue-721	124	6	for	for	ADP
issue-721	124	7	financial	financial	ADJ
issue-721	124	8	support	support	NOUN
issue-721	124	9	to	to	PART
issue-721	124	10	implement	implement	VERB
issue-721	124	11	the	the	DET
issue-721	124	12	powers	power	NOUN
issue-721	124	13	at	at	ADP
issue-721	124	14	the	the	DET
issue-721	124	15	level	level	NOUN
issue-721	124	16	of	of	ADP
issue-721	124	17	government	government	NOUN
issue-721	124	18	transferring	transfer	VERB
issue-721	124	19	these	these	DET
issue-721	124	20	funds	fund	NOUN
issue-721	124	21	.	.	PUNCT
issue-721	125	1	these	these	DET
issue-721	125	2	funds	fund	NOUN
issue-721	125	3	’	'	PUNCT
issue-721	125	4	allocation	allocation	NOUN
issue-721	125	5	should	should	AUX
issue-721	125	6	be	be	AUX
issue-721	125	7	clearly	clearly	ADV
issue-721	125	8	determined	determine	VERB
issue-721	125	9	by	by	ADP
issue-721	125	10	the	the	DET
issue-721	125	11	relevant	relevant	ADJ
issue-721	125	12	budget	budget	NOUN
issue-721	125	13	services	service	NOUN
issue-721	125	14	available	available	ADJ
issue-721	125	15	in	in	ADP
issue-721	125	16	the	the	DET
issue-721	125	17	regions	region	NOUN
issue-721	125	18	and	and	CCONJ
issue-721	125	19	cities	city	NOUN
issue-721	125	20	and	and	CCONJ
issue-721	125	21	,	,	PUNCT
issue-721	125	22	if	if	SCONJ
issue-721	125	23	necessary	necessary	ADJ
issue-721	125	24	,	,	PUNCT
issue-721	125	25	the	the	DET
issue-721	125	26	cost	cost	NOUN
issue-721	125	27	factors	factor	NOUN
issue-721	125	28	that	that	PRON
issue-721	125	29	reduce	reduce	VERB
issue-721	125	30	or	or	CCONJ
issue-721	125	31	increase	increase	VERB
issue-721	125	32	the	the	DET
issue-721	125	33	cost	cost	NOUN
issue-721	125	34	of	of	ADP
issue-721	125	35	these	these	DET
issue-721	125	36	services	service	NOUN
issue-721	125	37	.	.	PUNCT
issue-721	126	1	today	today	NOUN
issue-721	126	2	,	,	PUNCT
issue-721	126	3	the	the	DET
issue-721	126	4	current	current	ADJ
issue-721	126	5	legislation	legislation	NOUN
issue-721	126	6	of	of	ADP
issue-721	126	7	ukraine	ukraine	PROPN
issue-721	126	8	needs	need	VERB
issue-721	126	9	change	change	NOUN
issue-721	126	10	,	,	PUNCT
issue-721	126	11	namely	namely	ADV
issue-721	126	12	,	,	PUNCT
issue-721	126	13	to	to	PART
issue-721	126	14	establish	establish	VERB
issue-721	126	15	the	the	DET
issue-721	126	16	possibility	possibility	NOUN
issue-721	126	17	of	of	ADP
issue-721	126	18	establishing	establish	VERB
issue-721	126	19	territorial	territorial	ADJ
issue-721	126	20	development	development	NOUN
issue-721	126	21	funds	fund	NOUN
issue-721	126	22	to	to	PART
issue-721	126	23	transfer	transfer	VERB
issue-721	126	24	government	government	NOUN
issue-721	126	25	grants	grant	NOUN
issue-721	126	26	to	to	ADP
issue-721	126	27	local	local	ADJ
issue-721	126	28	budgets	budget	NOUN
issue-721	126	29	for	for	ADP
issue-721	126	30	partial	partial	ADJ
issue-721	126	31	financing	financing	NOUN
issue-721	126	32	of	of	ADP
issue-721	126	33	investment	investment	NOUN
issue-721	126	34	programs	program	NOUN
issue-721	126	35	(	(	PUNCT
issue-721	126	36	projects	project	NOUN
issue-721	126	37	)	)	PUNCT
issue-721	126	38	for	for	ADP
issue-721	126	39	the	the	DET
issue-721	126	40	development	development	NOUN
issue-721	126	41	of	of	ADP
issue-721	126	42	territorially	territorially	ADV
issue-721	126	43	important	important	ADJ
issue-721	126	44	public	public	ADJ
issue-721	126	45	infrastructure	infrastructure	NOUN
issue-721	126	46	,	,	PUNCT
issue-721	126	47	as	as	ADV
issue-721	126	48	well	well	ADV
issue-721	126	49	as	as	ADP
issue-721	126	50	regional	regional	ADJ
issue-721	126	51	funds	fund	NOUN
issue-721	126	52	for	for	ADP
issue-721	126	53	co	co	ADJ
issue-721	126	54	-	-	ADJ
issue-721	126	55	financing	financing	ADJ
issue-721	126	56	social	social	ADJ
issue-721	126	57	expenditures	expenditure	NOUN
issue-721	126	58	for	for	ADP
issue-721	126	59	transferring	transfer	VERB
issue-721	126	60	funds	fund	NOUN
issue-721	126	61	to	to	PART
issue-721	126	62	support	support	VERB
issue-721	126	63	financing	finance	VERB
issue-721	126	64	first	first	ADJ
issue-721	126	65	-	-	PUNCT
issue-721	126	66	priority	priority	NOUN
issue-721	126	67	socially	socially	ADV
issue-721	126	68	significant	significant	ADJ
issue-721	126	69	expenditure	expenditure	NOUN
issue-721	126	70	of	of	ADP
issue-721	126	71	local	local	ADJ
issue-721	126	72	budgets	budget	NOUN
issue-721	126	73	(	(	PUNCT
issue-721	126	74	gershberg	gershberg	PROPN
issue-721	126	75	and	and	CCONJ
issue-721	126	76	winkler	winkler	NOUN
issue-721	126	77	,	,	PUNCT
issue-721	126	78	2004	2004	NUM
issue-721	126	79	)	)	PUNCT
issue-721	126	80	.	.	PUNCT
issue-721	127	1	a	a	DET
issue-721	127	2	similar	similar	ADJ
issue-721	127	3	scheme	scheme	NOUN
issue-721	127	4	should	should	AUX
issue-721	127	5	be	be	AUX
issue-721	127	6	formed	form	VERB
issue-721	127	7	for	for	ADP
issue-721	127	8	regions	region	NOUN
issue-721	127	9	.	.	PUNCT
issue-721	128	1	changes	change	NOUN
issue-721	128	2	to	to	ADP
issue-721	128	3	the	the	DET
issue-721	128	4	budget	budget	NOUN
issue-721	128	5	code	code	NOUN
issue-721	128	6	of	of	ADP
issue-721	128	7	ukraine	ukraine	NOUN
issue-721	128	8	should	should	AUX
issue-721	128	9	allow	allow	VERB
issue-721	128	10	the	the	DET
issue-721	128	11	use	use	NOUN
issue-721	128	12	of	of	ADP
issue-721	128	13	other	other	ADJ
issue-721	128	14	forms	form	NOUN
issue-721	128	15	of	of	ADP
issue-721	128	16	financial	financial	ADJ
issue-721	128	17	support	support	NOUN
issue-721	128	18	for	for	ADP
issue-721	128	19	cities	city	NOUN
issue-721	128	20	and	and	CCONJ
issue-721	128	21	regions	region	NOUN
issue-721	128	22	,	,	PUNCT
issue-721	128	23	including	include	VERB
issue-721	128	24	budget	budget	NOUN
issue-721	128	25	loans	loan	NOUN
issue-721	128	26	(	(	PUNCT
issue-721	128	27	table	table	NOUN
issue-721	128	28	7	7	NUM
issue-721	128	29	)	)	PUNCT
issue-721	128	30	.	.	PUNCT
issue-721	129	1	direct	direct	ADJ
issue-721	129	2	distribution	distribution	NOUN
issue-721	129	3	of	of	ADP
issue-721	129	4	funds	fund	NOUN
issue-721	129	5	through	through	ADP
issue-721	129	6	any	any	PRON
issue-721	129	7	of	of	ADP
issue-721	129	8	the	the	DET
issue-721	129	9	funds	fund	NOUN
issue-721	129	10	must	must	AUX
issue-721	129	11	be	be	AUX
issue-721	129	12	carried	carry	VERB
issue-721	129	13	out	out	ADP
issue-721	129	14	according	accord	VERB
issue-721	129	15	to	to	ADP
issue-721	129	16	a	a	DET
issue-721	129	17	unified	unified	ADJ
issue-721	129	18	method	method	NOUN
issue-721	129	19	and/or	and/or	CCONJ
issue-721	129	20	based	base	VERB
issue-721	129	21	on	on	ADP
issue-721	129	22	the	the	DET
issue-721	129	23	common	common	ADJ
issue-721	129	24	criteria	criterion	NOUN
issue-721	129	25	and	and	CCONJ
issue-721	129	26	conditions	condition	NOUN
issue-721	129	27	for	for	ADP
issue-721	129	28	all	all	DET
issue-721	129	29	types	type	NOUN
issue-721	129	30	of	of	ADP
issue-721	129	31	cities	city	NOUN
issue-721	129	32	and	and	CCONJ
issue-721	129	33	regions	region	NOUN
issue-721	129	34	that	that	PRON
issue-721	129	35	must	must	AUX
issue-721	129	36	be	be	AUX
issue-721	129	37	established	establish	VERB
issue-721	129	38	by	by	ADP
issue-721	129	39	ukrainian	ukrainian	ADJ
issue-721	129	40	legislature	legislature	NOUN
issue-721	129	41	.	.	PUNCT
issue-721	130	1	table	table	NOUN
issue-721	130	2	6	6	NUM
issue-721	130	3	forms	form	NOUN
issue-721	130	4	of	of	ADP
issue-721	130	5	intergovernmental	intergovernmental	ADJ
issue-721	130	6	transfers	transfer	NOUN
issue-721	130	7	at	at	ADP
issue-721	130	8	the	the	DET
issue-721	130	9	regional	regional	ADJ
issue-721	130	10	level	level	NOUN
issue-721	130	11	fo	fo	ADP
issue-721	130	12	rm	rm	PROPN
issue-721	130	13	s	s	PART
issue-721	130	14	o	o	X
issue-721	130	15	f	f	PROPN
issue-721	130	16	in	in	ADP
issue-721	130	17	te	te	PROPN
issue-721	131	1	rg	rg	INTJ
issue-721	131	2	ov	ov	INTJ
issue-721	131	3	er	er	INTJ
issue-721	131	4	nm	nm	ADV
issue-721	131	5	en	en	ADP
issue-721	131	6	ta	ta	ADP
issue-721	131	7	l	l	PROPN
issue-721	131	8	tra	tra	PROPN
issue-721	131	9	ns	ns	PROPN
issue-721	131	10	fer	fer	PROPN
issue-721	131	11	s	s	PROPN
issue-721	131	12	a	a	DET
issue-721	131	13	t	t	NOUN
issue-721	131	14	t	t	NOUN
issue-721	131	15	he	he	PRON
issue-721	131	16	re	re	AUX
issue-721	131	17	gi	gi	VERB
issue-721	131	18	on	on	ADP
issue-721	131	19	al	al	PROPN
issue-721	131	20	le	le	PROPN
issue-721	131	21	ve	ve	PROPN
issue-721	131	22	l	l	NOUN
issue-721	131	23	funds	fund	NOUN
issue-721	131	24	provided	provide	VERB
issue-721	131	25	to	to	ADP
issue-721	131	26	local	local	ADJ
issue-721	131	27	budgets	budget	NOUN
issue-721	131	28	to	to	PART
issue-721	131	29	equalize	equalize	VERB
issue-721	131	30	their	their	PRON
issue-721	131	31	budget	budget	NOUN
issue-721	131	32	security	security	NOUN
issue-721	131	33	through	through	ADP
issue-721	131	34	financial	financial	ADJ
issue-721	131	35	support	support	NOUN
issue-721	131	36	funds	fund	NOUN
issue-721	131	37	grants	grant	NOUN
issue-721	131	38	from	from	ADP
issue-721	131	39	regional	regional	ADJ
issue-721	131	40	funds	fund	NOUN
issue-721	131	41	for	for	ADP
issue-721	131	42	financial	financial	ADJ
issue-721	131	43	support	support	NOUN
issue-721	131	44	of	of	ADP
issue-721	131	45	territorial	territorial	ADJ
issue-721	131	46	communities	community	NOUN
issue-721	131	47	grants	grant	NOUN
issue-721	131	48	from	from	ADP
issue-721	131	49	regional	regional	ADJ
issue-721	131	50	funds	fund	NOUN
issue-721	131	51	for	for	ADP
issue-721	131	52	financial	financial	ADJ
issue-721	131	53	support	support	NOUN
issue-721	131	54	of	of	ADP
issue-721	131	55	districts	district	NOUN
issue-721	131	56	grants	grant	NOUN
issue-721	131	57	from	from	ADP
issue-721	131	58	district	district	NOUN
issue-721	131	59	funds	fund	NOUN
issue-721	131	60	for	for	ADP
issue-721	131	61	financial	financial	ADJ
issue-721	131	62	support	support	NOUN
issue-721	131	63	of	of	ADP
issue-721	131	64	territorial	territorial	ADJ
issue-721	131	65	communities	community	NOUN
issue-721	131	66	source	source	NOUN
issue-721	131	67	:	:	PUNCT
issue-721	131	68	the	the	DET
issue-721	131	69	table	table	NOUN
issue-721	131	70	was	be	AUX
issue-721	131	71	compiled	compile	VERB
issue-721	131	72	by	by	ADP
issue-721	131	73	the	the	DET
issue-721	131	74	authors	author	NOUN
issue-721	131	75	based	base	VERB
issue-721	131	76	on	on	ADP
issue-721	131	77	(	(	PUNCT
issue-721	131	78	de	de	X
issue-721	131	79	mello	mello	PROPN
issue-721	131	80	,	,	PUNCT
issue-721	131	81	2000	2000	NUM
issue-721	131	82	)	)	PUNCT
issue-721	131	83	baltic	baltic	ADJ
issue-721	131	84	journal	journal	NOUN
issue-721	131	85	of	of	ADP
issue-721	131	86	economic	economic	ADJ
issue-721	131	87	studies	study	NOUN
issue-721	131	88	191	191	NUM
issue-721	131	89	vol	vol	NOUN
issue-721	131	90	.	.	PROPN
issue-721	132	1	5	5	NUM
issue-721	132	2	,	,	PUNCT
issue-721	132	3	no	no	INTJ
issue-721	132	4	.	.	NOUN
issue-721	132	5	4	4	NUM
issue-721	132	6	,	,	PUNCT
issue-721	132	7	2019	2019	NUM
issue-721	132	8	«	«	PUNCT
issue-721	132	9	negative	negative	ADJ
issue-721	132	10	transfers	transfer	NOUN
issue-721	132	11	»	»	PUNCT
issue-721	132	12	from	from	ADP
issue-721	132	13	the	the	DET
issue-721	132	14	most	most	ADV
issue-721	132	15	sustainable	sustainable	ADJ
issue-721	132	16	with	with	ADP
issue-721	132	17	budget	budget	NOUN
issue-721	132	18	revenues	revenue	NOUN
issue-721	132	19	budgets	budget	NOUN
issue-721	132	20	of	of	ADP
issue-721	132	21	the	the	DET
issue-721	132	22	cities	city	NOUN
issue-721	132	23	subventions	subvention	NOUN
issue-721	132	24	transferred	transfer	VERB
issue-721	132	25	to	to	ADP
issue-721	132	26	regional	regional	ADJ
issue-721	132	27	funds	fund	NOUN
issue-721	132	28	of	of	ADP
issue-721	132	29	financial	financial	ADJ
issue-721	132	30	support	support	NOUN
issue-721	132	31	of	of	ADP
issue-721	132	32	territorial	territorial	ADJ
issue-721	132	33	communities	community	NOUN
issue-721	132	34	and	and	CCONJ
issue-721	132	35	regional	regional	ADJ
issue-721	132	36	funds	fund	NOUN
issue-721	132	37	of	of	ADP
issue-721	132	38	financial	financial	ADJ
issue-721	132	39	support	support	NOUN
issue-721	132	40	of	of	ADP
issue-721	132	41	territorial	territorial	ADJ
issue-721	132	42	districts	district	NOUN
issue-721	132	43	subventions	subvention	NOUN
issue-721	132	44	transferred	transfer	VERB
issue-721	132	45	from	from	ADP
issue-721	132	46	territorial	territorial	ADJ
issue-721	132	47	communities	community	NOUN
issue-721	132	48	to	to	ADP
issue-721	132	49	the	the	DET
issue-721	132	50	budgets	budget	NOUN
issue-721	132	51	of	of	ADP
issue-721	132	52	the	the	DET
issue-721	132	53	region	region	NOUN
issue-721	132	54	to	to	PART
issue-721	132	55	perform	perform	VERB
issue-721	132	56	interterritorial	interterritorial	ADJ
issue-721	132	57	functions	function	NOUN
issue-721	132	58	funds	fund	NOUN
issue-721	132	59	provided	provide	VERB
issue-721	132	60	to	to	ADP
issue-721	132	61	local	local	ADJ
issue-721	132	62	budgets	budget	NOUN
issue-721	132	63	for	for	ADP
issue-721	132	64	implementation	implementation	NOUN
issue-721	132	65	of	of	ADP
issue-721	132	66	delegated	delegate	VERB
issue-721	132	67	powers	power	NOUN
issue-721	132	68	through	through	ADP
issue-721	132	69	compensation	compensation	NOUN
issue-721	132	70	funds	fund	NOUN
issue-721	132	71	figure	figure	VERB
issue-721	132	72	9	9	NUM
issue-721	132	73	.	.	PUNCT
issue-721	133	1	negative	negative	ADJ
issue-721	133	2	transfers	transfer	NOUN
issue-721	133	3	from	from	ADP
issue-721	133	4	the	the	DET
issue-721	133	5	most	most	ADV
issue-721	133	6	sustainable	sustainable	ADJ
issue-721	133	7	city	city	NOUN
issue-721	133	8	budgets	budget	NOUN
issue-721	133	9	source	source	NOUN
issue-721	133	10	:	:	PUNCT
issue-721	133	11	the	the	DET
issue-721	133	12	scheme	scheme	NOUN
issue-721	133	13	was	be	AUX
issue-721	133	14	created	create	VERB
issue-721	133	15	by	by	ADP
issue-721	133	16	the	the	DET
issue-721	133	17	authors	author	NOUN
issue-721	133	18	based	base	VERB
issue-721	133	19	on	on	ADP
issue-721	133	20	(	(	PUNCT
issue-721	133	21	gershberg	gershberg	PROPN
issue-721	133	22	and	and	CCONJ
issue-721	133	23	winkler	winkler	NOUN
issue-721	133	24	,	,	PUNCT
issue-721	133	25	2004	2004	NUM
issue-721	133	26	)	)	PUNCT
issue-721	133	27	regional	regional	ADJ
issue-721	133	28	funds	fund	NOUN
issue-721	133	29	of	of	ADP
issue-721	133	30	financial	financial	ADJ
issue-721	133	31	support	support	NOUN
issue-721	133	32	for	for	ADP
issue-721	133	33	territorial	territorial	ADJ
issue-721	133	34	communities	community	NOUN
issue-721	133	35	and	and	CCONJ
issue-721	133	36	local	local	ADJ
issue-721	133	37	budgets	budget	NOUN
issue-721	133	38	are	be	AUX
issue-721	133	39	necessary	necessary	ADJ
issue-721	133	40	for	for	ADP
issue-721	133	41	the	the	DET
issue-721	133	42	provision	provision	NOUN
issue-721	133	43	of	of	ADP
issue-721	133	44	undesignated	undesignated	ADJ
issue-721	133	45	financial	financial	ADJ
issue-721	133	46	assistance	assistance	NOUN
issue-721	133	47	(	(	PUNCT
issue-721	133	48	grants	grant	NOUN
issue-721	133	49	)	)	PUNCT
issue-721	133	50	,	,	PUNCT
issue-721	133	51	their	their	PRON
issue-721	133	52	use	use	NOUN
issue-721	133	53	should	should	AUX
issue-721	133	54	be	be	AUX
issue-721	133	55	within	within	ADP
issue-721	133	56	the	the	DET
issue-721	133	57	competence	competence	NOUN
issue-721	133	58	of	of	ADP
issue-721	133	59	the	the	DET
issue-721	133	60	recipient	recipient	NOUN
issue-721	133	61	but	but	CCONJ
issue-721	133	62	comply	comply	VERB
issue-721	133	63	with	with	ADP
issue-721	133	64	the	the	DET
issue-721	133	65	current	current	ADJ
issue-721	133	66	legislation	legislation	NOUN
issue-721	133	67	.	.	PUNCT
issue-721	134	1	this	this	DET
issue-721	134	2	fund	fund	NOUN
issue-721	134	3	distribution	distribution	NOUN
issue-721	134	4	mechanism	mechanism	NOUN
issue-721	134	5	is	be	AUX
issue-721	134	6	aimed	aim	VERB
issue-721	134	7	at	at	ADP
issue-721	134	8	providing	provide	VERB
issue-721	134	9	financial	financial	ADJ
issue-721	134	10	resources	resource	NOUN
issue-721	134	11	to	to	ADP
issue-721	134	12	relevant	relevant	ADJ
issue-721	134	13	local	local	ADJ
issue-721	134	14	budgets	budget	NOUN
issue-721	134	15	for	for	ADP
issue-721	134	16	solving	solve	VERB
issue-721	134	17	issues	issue	NOUN
issue-721	134	18	within	within	ADP
issue-721	134	19	the	the	DET
issue-721	134	20	competence	competence	NOUN
issue-721	134	21	of	of	ADP
issue-721	134	22	local	local	ADJ
issue-721	134	23	governments	government	NOUN
issue-721	134	24	of	of	ADP
issue-721	134	25	the	the	DET
issue-721	134	26	respective	respective	ADJ
issue-721	134	27	levels	level	NOUN
issue-721	134	28	of	of	ADP
issue-721	134	29	the	the	DET
issue-721	134	30	budget	budget	NOUN
issue-721	134	31	system	system	NOUN
issue-721	134	32	(	(	PUNCT
issue-721	134	33	de	de	PROPN
issue-721	134	34	mello	mello	PROPN
issue-721	134	35	,	,	PUNCT
issue-721	134	36	2000	2000	NUM
issue-721	134	37	)	)	PUNCT
issue-721	134	38	.	.	PUNCT
issue-721	135	1	table	table	NOUN
issue-721	135	2	7	7	NUM
issue-721	135	3	budget	budget	NOUN
issue-721	135	4	loans	loan	NOUN
issue-721	135	5	for	for	ADP
issue-721	135	6	regions	region	NOUN
issue-721	135	7	(	(	PUNCT
issue-721	135	8	source	source	NOUN
issue-721	135	9	of	of	ADP
issue-721	135	10	deficit	deficit	NOUN
issue-721	135	11	financing)1	financing)1	VERB
issue-721	135	12	the	the	DET
issue-721	135	13	purpose	purpose	NOUN
issue-721	135	14	of	of	ADP
issue-721	135	15	providing	provide	VERB
issue-721	135	16	budget	budget	NOUN
issue-721	135	17	loans	loan	NOUN
issue-721	135	18	:	:	PUNCT
issue-721	135	19	1	1	X
issue-721	135	20	.	.	X
issue-721	135	21	to	to	PART
issue-721	135	22	partially	partially	ADV
issue-721	135	23	cover	cover	VERB
issue-721	135	24	the	the	DET
issue-721	135	25	budget	budget	NOUN
issue-721	135	26	deficit	deficit	NOUN
issue-721	135	27	of	of	ADP
issue-721	135	28	districts	district	NOUN
issue-721	135	29	,	,	PUNCT
issue-721	135	30	regions	region	NOUN
issue-721	135	31	,	,	PUNCT
issue-721	135	32	cities	city	NOUN
issue-721	135	33	of	of	ADP
issue-721	135	34	ukraine	ukraine	NOUN
issue-721	135	35	(	(	PUNCT
issue-721	135	36	for	for	ADP
issue-721	135	37	up	up	ADP
issue-721	135	38	to	to	PART
issue-721	135	39	three	three	NUM
issue-721	135	40	-	-	PUNCT
issue-721	135	41	year	year	NOUN
issue-721	135	42	term	term	NOUN
issue-721	135	43	)	)	PUNCT
issue-721	135	44	;	;	PUNCT
issue-721	135	45	2	2	X
issue-721	135	46	.	.	X
issue-721	135	47	to	to	PART
issue-721	135	48	cover	cover	VERB
issue-721	135	49	temporary	temporary	ADJ
issue-721	135	50	cash	cash	NOUN
issue-721	135	51	disruptions	disruption	NOUN
issue-721	135	52	(	(	PUNCT
issue-721	135	53	for	for	ADP
issue-721	135	54	up	up	ADP
issue-721	135	55	to	to	PART
issue-721	135	56	three	three	NUM
issue-721	135	57	-	-	PUNCT
issue-721	135	58	year	year	NOUN
issue-721	135	59	term	term	NOUN
issue-721	135	60	)	)	PUNCT
issue-721	135	61	;	;	PUNCT
issue-721	135	62	3	3	X
issue-721	135	63	.	.	X
issue-721	135	64	to	to	PART
issue-721	135	65	implement	implement	VERB
issue-721	135	66	measures	measure	NOUN
issue-721	135	67	to	to	PART
issue-721	135	68	eliminate	eliminate	VERB
issue-721	135	69	the	the	DET
issue-721	135	70	consequences	consequence	NOUN
issue-721	135	71	of	of	ADP
issue-721	135	72	natural	natural	ADJ
issue-721	135	73	and	and	CCONJ
issue-721	135	74	industrial	industrial	ADJ
issue-721	135	75	disasters	disaster	NOUN
issue-721	135	76	(	(	PUNCT
issue-721	135	77	for	for	ADP
issue-721	135	78	a	a	DET
issue-721	135	79	term	term	NOUN
issue-721	135	80	up	up	ADP
issue-721	135	81	to	to	PART
issue-721	135	82	three	three	NUM
issue-721	135	83	years	year	NOUN
issue-721	135	84	at	at	ADP
issue-721	135	85	a	a	DET
issue-721	135	86	0	0	NUM
issue-721	135	87	%	%	NOUN
issue-721	135	88	rate	rate	NOUN
issue-721	135	89	)	)	PUNCT
issue-721	135	90	;	;	PUNCT
issue-721	135	91	4	4	X
issue-721	135	92	.	.	X
issue-721	135	93	for	for	ADP
issue-721	135	94	construction	construction	NOUN
issue-721	135	95	;	;	PUNCT
issue-721	135	96	reconstruction	reconstruction	NOUN
issue-721	135	97	;	;	PUNCT
issue-721	135	98	overhaul	overhaul	NOUN
issue-721	135	99	;	;	PUNCT
issue-721	135	100	repair	repair	NOUN
issue-721	135	101	and	and	CCONJ
issue-721	135	102	maintenance	maintenance	NOUN
issue-721	135	103	of	of	ADP
issue-721	135	104	public	public	ADJ
issue-721	135	105	roads	road	NOUN
issue-721	135	106	(	(	PUNCT
issue-721	135	107	for	for	ADP
issue-721	135	108	a	a	DET
issue-721	135	109	term	term	NOUN
issue-721	135	110	up	up	ADP
issue-721	135	111	to	to	PART
issue-721	135	112	five	five	NUM
issue-721	135	113	years	year	NOUN
issue-721	135	114	)	)	PUNCT
issue-721	135	115	;	;	PUNCT
issue-721	135	116	5	5	X
issue-721	135	117	.	.	X
issue-721	135	118	for	for	ADP
issue-721	135	119	implementation	implementation	NOUN
issue-721	135	120	of	of	ADP
issue-721	135	121	measures	measure	NOUN
issue-721	135	122	to	to	PART
issue-721	135	123	support	support	VERB
issue-721	135	124	the	the	DET
issue-721	135	125	monocities	monocitie	NOUN
issue-721	135	126	of	of	ADP
issue-721	135	127	ukraine	ukraine	NOUN
issue-721	135	128	in	in	ADP
issue-721	135	129	total	total	NOUN
issue-721	135	130	(	(	PUNCT
issue-721	135	131	for	for	ADP
issue-721	135	132	a	a	DET
issue-721	135	133	term	term	NOUN
issue-721	135	134	up	up	ADP
issue-721	135	135	to	to	PART
issue-721	135	136	3	3	NUM
issue-721	135	137	years	year	NOUN
issue-721	135	138	)	)	PUNCT
issue-721	135	139	;	;	PUNCT
issue-721	135	140	the	the	DET
issue-721	135	141	loan	loan	NOUN
issue-721	135	142	fee	fee	NOUN
issue-721	135	143	is	be	AUX
issue-721	135	144	¼	¼	NOUN
issue-721	135	145	of	of	ADP
issue-721	135	146	the	the	DET
issue-721	135	147	refinancing	refinance	VERB
issue-721	135	148	rate	rate	NOUN
issue-721	135	149	of	of	ADP
issue-721	135	150	the	the	DET
issue-721	135	151	national	national	PROPN
issue-721	135	152	bank	bank	PROPN
issue-721	135	153	of	of	ADP
issue-721	135	154	ukraine	ukraine	PROPN
issue-721	135	155	source	source	NOUN
issue-721	135	156	:	:	PUNCT
issue-721	135	157	the	the	DET
issue-721	135	158	table	table	NOUN
issue-721	135	159	was	be	AUX
issue-721	135	160	developed	develop	VERB
issue-721	135	161	by	by	ADP
issue-721	135	162	the	the	DET
issue-721	135	163	authors	author	NOUN
issue-721	135	164	based	base	VERB
issue-721	135	165	on	on	ADP
issue-721	135	166	(	(	PUNCT
issue-721	135	167	patsias	patsia	NOUN
issue-721	135	168	et	et	PROPN
issue-721	135	169	al	al	PROPN
issue-721	135	170	.	.	PROPN
issue-721	135	171	,	,	PUNCT
issue-721	135	172	2013	2013	NUM
issue-721	135	173	)	)	PUNCT
issue-721	135	174	the	the	DET
issue-721	135	175	issue	issue	NOUN
issue-721	135	176	of	of	ADP
issue-721	135	177	government	government	NOUN
issue-721	135	178	grants	grant	NOUN
issue-721	135	179	also	also	ADV
issue-721	135	180	needs	need	VERB
issue-721	135	181	further	further	ADJ
issue-721	135	182	elaboration	elaboration	NOUN
issue-721	135	183	,	,	PUNCT
issue-721	135	184	namely	namely	ADV
issue-721	135	185	,	,	PUNCT
issue-721	135	186	in	in	ADP
issue-721	135	187	consolidating	consolidate	VERB
issue-721	135	188	the	the	DET
issue-721	135	189	possibility	possibility	NOUN
issue-721	135	190	of	of	ADP
issue-721	135	191	delegating	delegate	VERB
issue-721	135	192	to	to	ADP
issue-721	135	193	the	the	DET
issue-721	135	194	subjects	subject	NOUN
issue-721	135	195	of	of	ADP
issue-721	135	196	the	the	DET
issue-721	135	197	highest	high	ADJ
issue-721	135	198	level	level	NOUN
issue-721	135	199	the	the	DET
issue-721	135	200	authority	authority	NOUN
issue-721	135	201	to	to	PART
issue-721	135	202	provide	provide	VERB
issue-721	135	203	subsidies	subsidy	NOUN
issue-721	135	204	to	to	ADP
issue-721	135	205	territorial	territorial	ADJ
issue-721	135	206	communities	community	NOUN
issue-721	135	207	at	at	ADP
issue-721	135	208	the	the	DET
issue-721	135	209	expense	expense	NOUN
issue-721	135	210	of	of	ADP
issue-721	135	211	the	the	DET
issue-721	135	212	regional	regional	ADJ
issue-721	135	213	budget	budget	NOUN
issue-721	135	214	(	(	PUNCT
issue-721	135	215	table	table	NOUN
issue-721	135	216	8)	8)	NUM
issue-721	135	217	.	.	PUNCT
issue-721	136	1	the	the	DET
issue-721	136	2	funds	fund	NOUN
issue-721	136	3	for	for	ADP
issue-721	136	4	implementation	implementation	NOUN
issue-721	136	5	of	of	ADP
issue-721	136	6	this	this	DET
issue-721	136	7	delegated	delegate	VERB
issue-721	136	8	authority	authority	NOUN
issue-721	136	9	should	should	AUX
issue-721	136	10	be	be	AUX
issue-721	136	11	provided	provide	VERB
issue-721	136	12	to	to	ADP
issue-721	136	13	higherlevel	higherlevel	ADJ
issue-721	136	14	entities	entity	NOUN
issue-721	136	15	from	from	ADP
issue-721	136	16	the	the	DET
issue-721	136	17	regional	regional	ADJ
issue-721	136	18	compensation	compensation	NOUN
issue-721	136	19	funds	fund	NOUN
issue-721	136	20	(	(	PUNCT
issue-721	136	21	prud'homme	prud'homme	ADV
issue-721	136	22	,	,	PUNCT
issue-721	136	23	1995	1995	NUM
issue-721	136	24	)	)	PUNCT
issue-721	136	25	.	.	PUNCT
issue-721	137	1	this	this	DET
issue-721	137	2	mechanism	mechanism	NOUN
issue-721	137	3	should	should	AUX
issue-721	137	4	be	be	AUX
issue-721	137	5	clearly	clearly	ADV
issue-721	137	6	defined	define	VERB
issue-721	137	7	in	in	ADP
issue-721	137	8	the	the	DET
issue-721	137	9	legislation	legislation	NOUN
issue-721	137	10	of	of	ADP
issue-721	137	11	ukraine	ukraine	PROPN
issue-721	137	12	.	.	PUNCT
issue-721	138	1	table	table	NOUN
issue-721	138	2	8	8	NUM
issue-721	138	3	comparison	comparison	NOUN
issue-721	138	4	of	of	ADP
issue-721	138	5	subsidies	subsidy	NOUN
issue-721	138	6	to	to	PART
issue-721	138	7	equalize	equalize	VERB
issue-721	138	8	budget	budget	NOUN
issue-721	138	9	coverage	coverage	NOUN
issue-721	138	10	to	to	PART
issue-721	138	11	support	support	VERB
issue-721	138	12	measures	measure	NOUN
issue-721	138	13	ensuring	ensure	VERB
issue-721	138	14	the	the	DET
issue-721	138	15	balance	balance	NOUN
issue-721	138	16	of	of	ADP
issue-721	138	17	regional	regional	ADJ
issue-721	138	18	budgets	budget	NOUN
issue-721	138	19	grants	grant	NOUN
issue-721	138	20	for	for	ADP
issue-721	138	21	equalization	equalization	NOUN
issue-721	138	22	grants	grant	NOUN
issue-721	138	23	for	for	ADP
issue-721	138	24	providing	provide	VERB
issue-721	138	25	balance	balance	NOUN
issue-721	138	26	approval	approval	NOUN
issue-721	138	27	of	of	ADP
issue-721	138	28	the	the	DET
issue-721	138	29	law	law	NOUN
issue-721	138	30	on	on	ADP
issue-721	138	31	the	the	DET
issue-721	138	32	state	state	NOUN
issue-721	138	33	budget	budget	NOUN
issue-721	138	34	volumes	volume	NOUN
issue-721	138	35	in	in	ADP
issue-721	138	36	general	general	ADJ
issue-721	138	37	and	and	CCONJ
issue-721	138	38	for	for	ADP
issue-721	138	39	each	each	DET
issue-721	138	40	recipient	recipient	NOUN
issue-721	138	41	region	region	NOUN
issue-721	138	42	are	be	AUX
issue-721	138	43	approved	approve	VERB
issue-721	138	44	;	;	PUNCT
issue-721	138	45	the	the	DET
issue-721	138	46	total	total	ADJ
issue-721	138	47	volume	volume	NOUN
issue-721	138	48	is	be	AUX
issue-721	138	49	approved	approve	VERB
issue-721	138	50	;	;	PUNCT
issue-721	138	51	it	it	PRON
issue-721	138	52	is	be	AUX
issue-721	138	53	distributed	distribute	VERB
issue-721	138	54	by	by	ADP
issue-721	138	55	regions	region	NOUN
issue-721	138	56	by	by	ADP
issue-721	138	57	the	the	DET
issue-721	138	58	government	government	NOUN
issue-721	138	59	during	during	ADP
issue-721	138	60	the	the	DET
issue-721	138	61	year	year	NOUN
issue-721	138	62	;	;	PUNCT
issue-721	138	63	the	the	DET
issue-721	138	64	degree	degree	NOUN
issue-721	138	65	of	of	ADP
issue-721	138	66	“	"	PUNCT
issue-721	138	67	transparency	transparency	NOUN
issue-721	138	68	”	"	PUNCT
issue-721	138	69	of	of	ADP
issue-721	138	70	distribution	distribution	NOUN
issue-721	138	71	methods	method	NOUN
issue-721	138	72	by	by	ADP
issue-721	138	73	region	region	NOUN
issue-721	138	74	significant	significant	ADJ
issue-721	138	75	(	(	PUNCT
issue-721	138	76	advantage	advantage	NOUN
issue-721	138	77	)	)	PUNCT
issue-721	138	78	low	low	ADJ
issue-721	138	79	(	(	PUNCT
issue-721	138	80	drawback	drawback	NOUN
issue-721	138	81	)	)	PUNCT
issue-721	138	82	possibility	possibility	NOUN
issue-721	138	83	of	of	ADP
issue-721	138	84	prompt	prompt	ADJ
issue-721	138	85	response	response	NOUN
issue-721	138	86	to	to	ADP
issue-721	138	87	the	the	DET
issue-721	138	88	situation	situation	NOUN
issue-721	138	89	in	in	ADP
issue-721	138	90	the	the	DET
issue-721	138	91	regions	region	NOUN
issue-721	138	92	missing	miss	VERB
issue-721	138	93	(	(	PUNCT
issue-721	138	94	drawback	drawback	NOUN
issue-721	138	95	)	)	PUNCT
issue-721	138	96	available	available	ADJ
issue-721	138	97	(	(	PUNCT
issue-721	138	98	advantage	advantage	NOUN
issue-721	138	99	)	)	PUNCT
issue-721	138	100	source	source	NOUN
issue-721	138	101	:	:	PUNCT
issue-721	138	102	the	the	DET
issue-721	138	103	table	table	NOUN
issue-721	138	104	was	be	AUX
issue-721	138	105	compiled	compile	VERB
issue-721	138	106	by	by	ADP
issue-721	138	107	the	the	DET
issue-721	138	108	authors	author	NOUN
issue-721	138	109	based	base	VERB
issue-721	138	110	on	on	ADP
issue-721	138	111	(	(	PUNCT
issue-721	138	112	de	de	X
issue-721	138	113	mello	mello	PROPN
issue-721	138	114	,	,	PUNCT
issue-721	138	115	2000	2000	NUM
issue-721	138	116	)	)	PUNCT
issue-721	138	117	1	1	NUM
issue-721	138	118	monocity	monocity	NOUN
issue-721	138	119	is	be	AUX
issue-721	138	120	a	a	DET
issue-721	138	121	locality	locality	NOUN
issue-721	138	122	that	that	PRON
issue-721	138	123	depends	depend	VERB
issue-721	138	124	on	on	ADP
issue-721	138	125	one	one	NUM
issue-721	138	126	or	or	CCONJ
issue-721	138	127	several	several	ADJ
issue-721	138	128	city	city	NOUN
issue-721	138	129	-	-	PUNCT
issue-721	138	130	forming	form	VERB
issue-721	138	131	enterprises	enterprise	NOUN
issue-721	138	132	in	in	ADP
issue-721	138	133	terms	term	NOUN
issue-721	138	134	of	of	ADP
issue-721	138	135	employment	employment	NOUN
issue-721	138	136	and	and	CCONJ
issue-721	138	137	infrastructure	infrastructure	NOUN
issue-721	138	138	.	.	PUNCT
issue-721	139	1	the	the	DET
issue-721	139	2	word	word	NOUN
issue-721	139	3	monocity	monocity	NOUN
issue-721	139	4	is	be	AUX
issue-721	139	5	a	a	DET
issue-721	139	6	reduction	reduction	NOUN
issue-721	139	7	of	of	ADP
issue-721	139	8	the	the	DET
issue-721	139	9	monoprofile	monoprofile	NOUN
issue-721	139	10	city	city	NOUN
issue-721	139	11	concept	concept	NOUN
issue-721	139	12	where	where	SCONJ
issue-721	139	13	the	the	DET
issue-721	139	14	prefix	prefix	NOUN
issue-721	139	15	‘	'	PUNCT
issue-721	139	16	mono	mono	NOUN
issue-721	139	17	’	'	PUNCT
issue-721	139	18	means	mean	VERB
issue-721	139	19	‘	'	PUNCT
issue-721	139	20	sole	sole	ADJ
issue-721	139	21	’	'	PUNCT
issue-721	139	22	.	.	PUNCT
issue-721	140	1	baltic	baltic	PROPN
issue-721	140	2	journal	journal	PROPN
issue-721	140	3	of	of	ADP
issue-721	140	4	economic	economic	ADJ
issue-721	140	5	studies	study	NOUN
issue-721	140	6	192	192	NUM
issue-721	140	7	vol	vol	NOUN
issue-721	140	8	.	.	PROPN
issue-721	141	1	5	5	NUM
issue-721	141	2	,	,	PUNCT
issue-721	141	3	no	no	INTJ
issue-721	141	4	.	.	NOUN
issue-721	141	5	4	4	NUM
issue-721	141	6	,	,	PUNCT
issue-721	141	7	2019	2019	NUM
issue-721	141	8	as	as	ADP
issue-721	141	9	a	a	DET
issue-721	141	10	result	result	NOUN
issue-721	141	11	,	,	PUNCT
issue-721	141	12	this	this	DET
issue-721	141	13	mechanism	mechanism	NOUN
issue-721	141	14	will	will	AUX
issue-721	141	15	prevent	prevent	VERB
issue-721	141	16	the	the	DET
issue-721	141	17	emergence	emergence	NOUN
issue-721	141	18	of	of	ADP
issue-721	141	19	imbalances	imbalance	NOUN
issue-721	141	20	in	in	ADP
issue-721	141	21	the	the	DET
issue-721	141	22	alignment	alignment	NOUN
issue-721	141	23	of	of	ADP
issue-721	141	24	the	the	DET
issue-721	141	25	budgetary	budgetary	ADJ
issue-721	141	26	provision	provision	NOUN
issue-721	141	27	of	of	ADP
issue-721	141	28	territorial	territorial	ADJ
issue-721	141	29	communities	community	NOUN
issue-721	141	30	,	,	PUNCT
issue-721	141	31	which	which	PRON
issue-721	141	32	may	may	AUX
issue-721	141	33	arise	arise	VERB
issue-721	141	34	when	when	SCONJ
issue-721	141	35	levelling	level	VERB
issue-721	141	36	their	their	PRON
issue-721	141	37	budgets	budget	NOUN
issue-721	141	38	directly	directly	ADV
issue-721	141	39	at	at	ADP
issue-721	141	40	the	the	DET
issue-721	141	41	regional	regional	ADJ
issue-721	141	42	level	level	NOUN
issue-721	141	43	.	.	PUNCT
issue-721	142	1	a	a	DET
issue-721	142	2	new	new	ADJ
issue-721	142	3	type	type	NOUN
issue-721	142	4	of	of	ADP
issue-721	142	5	intergovernmental	intergovernmental	ADJ
issue-721	142	6	transfers	transfer	NOUN
issue-721	142	7	(	(	PUNCT
issue-721	142	8	subventions	subvention	NOUN
issue-721	142	9	)	)	PUNCT
issue-721	142	10	–	–	PUNCT
issue-721	142	11	negative	negative	ADJ
issue-721	142	12	transfers	transfer	NOUN
issue-721	142	13	–	–	PUNCT
issue-721	142	14	should	should	AUX
issue-721	142	15	be	be	AUX
issue-721	142	16	levied	levy	VERB
issue-721	142	17	from	from	ADP
issue-721	142	18	the	the	DET
issue-721	142	19	most	most	ADV
issue-721	142	20	secured	secure	VERB
issue-721	142	21	cities	city	NOUN
issue-721	142	22	and	and	CCONJ
issue-721	142	23	regions	region	NOUN
issue-721	142	24	to	to	PART
issue-721	142	25	reallocate	reallocate	VERB
issue-721	142	26	these	these	DET
issue-721	142	27	funds	fund	NOUN
issue-721	142	28	to	to	ADP
issue-721	142	29	other	other	ADJ
issue-721	142	30	,	,	PUNCT
issue-721	142	31	poorly	poorly	ADV
issue-721	142	32	resourced	resource	VERB
issue-721	142	33	cities	city	NOUN
issue-721	142	34	and	and	CCONJ
issue-721	142	35	regions	region	NOUN
issue-721	142	36	(	(	PUNCT
issue-721	142	37	figure	figure	NOUN
issue-721	142	38	10	10	NUM
issue-721	142	39	)	)	PUNCT
issue-721	142	40	.	.	PUNCT
issue-721	143	1	negative	negative	ADJ
issue-721	143	2	transfers	transfer	NOUN
issue-721	143	3	paid	pay	VERB
issue-721	143	4	from	from	ADP
issue-721	143	5	local	local	ADJ
issue-721	143	6	budgets	budget	NOUN
issue-721	143	7	should	should	AUX
issue-721	143	8	be	be	AUX
issue-721	143	9	credited	credit	VERB
issue-721	143	10	to	to	ADP
issue-721	143	11	the	the	DET
issue-721	143	12	regional	regional	ADJ
issue-721	143	13	fund	fund	NOUN
issue-721	143	14	of	of	ADP
issue-721	143	15	financial	financial	ADJ
issue-721	143	16	support	support	NOUN
issue-721	143	17	of	of	ADP
issue-721	143	18	separate	separate	ADJ
issue-721	143	19	territorial	territorial	ADJ
issue-721	143	20	communities	community	NOUN
issue-721	143	21	(	(	PUNCT
issue-721	143	22	prud'homme	prud'homme	ADV
issue-721	143	23	,	,	PUNCT
issue-721	143	24	1995	1995	NUM
issue-721	143	25	)	)	PUNCT
issue-721	143	26	.	.	PUNCT
issue-721	144	1	according	accord	VERB
issue-721	144	2	to	to	ADP
issue-721	144	3	the	the	DET
issue-721	144	4	current	current	ADJ
issue-721	144	5	legislation	legislation	NOUN
issue-721	144	6	and	and	CCONJ
issue-721	144	7	approved	approve	VERB
issue-721	144	8	by	by	ADP
issue-721	144	9	the	the	DET
issue-721	144	10	verkhovna	verkhovna	NOUN
issue-721	144	11	rada	rada	PROPN
issue-721	144	12	of	of	ADP
issue-721	144	13	ukraine	ukraine	PROPN
issue-721	144	14	,	,	PUNCT
issue-721	144	15	negative	negative	ADJ
issue-721	144	16	transfers	transfer	NOUN
issue-721	144	17	paid	pay	VERB
issue-721	144	18	from	from	ADP
issue-721	144	19	district	district	NOUN
issue-721	144	20	budgets	budget	NOUN
issue-721	144	21	should	should	AUX
issue-721	144	22	be	be	AUX
issue-721	144	23	credited	credit	VERB
issue-721	144	24	to	to	ADP
issue-721	144	25	the	the	DET
issue-721	144	26	regional	regional	ADJ
issue-721	144	27	fund	fund	NOUN
issue-721	144	28	of	of	ADP
issue-721	144	29	financial	financial	ADJ
issue-721	144	30	support	support	NOUN
issue-721	144	31	.	.	PUNCT
issue-721	145	1	transfer	transfer	NOUN
issue-721	145	2	of	of	ADP
issue-721	145	3	such	such	ADJ
issue-721	145	4	subvention	subvention	NOUN
issue-721	145	5	from	from	ADP
issue-721	145	6	local	local	ADJ
issue-721	145	7	budgets	budget	NOUN
issue-721	145	8	to	to	ADP
issue-721	145	9	the	the	DET
issue-721	145	10	national	national	ADJ
issue-721	145	11	budget	budget	NOUN
issue-721	145	12	can	can	AUX
issue-721	145	13	be	be	AUX
issue-721	145	14	provided	provide	VERB
issue-721	145	15	if	if	SCONJ
issue-721	145	16	the	the	DET
issue-721	145	17	estimated	estimate	VERB
issue-721	145	18	tax	tax	NOUN
issue-721	145	19	revenues	revenue	NOUN
issue-721	145	20	of	of	ADP
issue-721	145	21	local	local	ADJ
issue-721	145	22	budgets	budget	NOUN
issue-721	145	23	of	of	ADP
issue-721	145	24	the	the	DET
issue-721	145	25	corresponding	corresponding	ADJ
issue-721	145	26	type	type	NOUN
issue-721	145	27	are	be	AUX
issue-721	145	28	twice	twice	ADV
issue-721	145	29	as	as	ADV
issue-721	145	30	high	high	ADJ
issue-721	145	31	and	and	CCONJ
issue-721	145	32	exceed	exceed	VERB
issue-721	145	33	the	the	DET
issue-721	145	34	per	per	ADP
issue-721	145	35	-	-	PUNCT
issue-721	145	36	city	city	NOUN
issue-721	145	37	average	average	NOUN
issue-721	145	38	(	(	PUNCT
issue-721	145	39	of	of	ADP
issue-721	145	40	the	the	DET
issue-721	145	41	same	same	ADJ
issue-721	145	42	type	type	NOUN
issue-721	145	43	)	)	PUNCT
issue-721	145	44	per	per	ADP
issue-721	145	45	person	person	NOUN
issue-721	145	46	.	.	PUNCT
issue-721	146	1	at	at	ADP
issue-721	146	2	the	the	DET
issue-721	146	3	same	same	ADJ
issue-721	146	4	time	time	NOUN
issue-721	146	5	,	,	PUNCT
issue-721	146	6	the	the	DET
issue-721	146	7	withdrawal	withdrawal	NOUN
issue-721	146	8	in	in	ADP
issue-721	146	9	the	the	DET
issue-721	146	10	form	form	NOUN
issue-721	146	11	of	of	ADP
issue-721	146	12	a	a	DET
issue-721	146	13	negative	negative	ADJ
issue-721	146	14	transfer	transfer	NOUN
issue-721	146	15	is	be	AUX
issue-721	146	16	subject	subject	ADJ
issue-721	146	17	to	to	ADP
issue-721	146	18	no	no	DET
issue-721	146	19	more	more	ADJ
issue-721	146	20	than	than	ADP
issue-721	146	21	50	50	NUM
issue-721	146	22	%	%	NOUN
issue-721	146	23	of	of	ADP
issue-721	146	24	the	the	DET
issue-721	146	25	amount	amount	NOUN
issue-721	146	26	exceeding	exceed	VERB
issue-721	146	27	the	the	DET
issue-721	146	28	double	double	ADJ
issue-721	146	29	level	level	NOUN
issue-721	146	30	of	of	ADP
issue-721	146	31	the	the	DET
issue-721	146	32	calculated	calculated	ADJ
issue-721	146	33	tax	tax	NOUN
issue-721	146	34	revenues	revenue	NOUN
issue-721	146	35	of	of	ADP
issue-721	146	36	the	the	DET
issue-721	146	37	average	average	ADJ
issue-721	146	38	regional	regional	ADJ
issue-721	146	39	level	level	NOUN
issue-721	146	40	(	(	PUNCT
issue-721	146	41	prud'homme	prud'homme	ADV
issue-721	146	42	,	,	PUNCT
issue-721	146	43	1995	1995	NUM
issue-721	146	44	)	)	PUNCT
issue-721	146	45	.	.	PUNCT
issue-721	147	1	the	the	DET
issue-721	147	2	procedure	procedure	NOUN
issue-721	147	3	for	for	ADP
issue-721	147	4	calculating	calculate	VERB
issue-721	147	5	a	a	DET
issue-721	147	6	negative	negative	ADJ
issue-721	147	7	transfer	transfer	NOUN
issue-721	147	8	must	must	AUX
issue-721	147	9	be	be	AUX
issue-721	147	10	determined	determine	VERB
issue-721	147	11	by	by	ADP
issue-721	147	12	the	the	DET
issue-721	147	13	legislation	legislation	NOUN
issue-721	147	14	of	of	ADP
issue-721	147	15	ukraine	ukraine	NOUN
issue-721	147	16	.	.	PUNCT
issue-721	148	1	it	it	PRON
issue-721	148	2	should	should	AUX
issue-721	148	3	be	be	AUX
issue-721	148	4	noted	note	VERB
issue-721	148	5	that	that	SCONJ
issue-721	148	6	in	in	ADP
issue-721	148	7	highly	highly	ADV
issue-721	148	8	subsidized	subsidize	VERB
issue-721	148	9	regions	region	NOUN
issue-721	148	10	,	,	PUNCT
issue-721	148	11	despite	despite	SCONJ
issue-721	148	12	the	the	DET
issue-721	148	13	fact	fact	NOUN
issue-721	148	14	that	that	SCONJ
issue-721	148	15	the	the	DET
issue-721	148	16	range	range	NOUN
issue-721	148	17	of	of	ADP
issue-721	148	18	fiscal	fiscal	ADJ
issue-721	148	19	provision	provision	NOUN
issue-721	148	20	with	with	ADP
issue-721	148	21	tax	tax	NOUN
issue-721	148	22	revenue	revenue	NOUN
issue-721	148	23	of	of	ADP
issue-721	148	24	cities	city	NOUN
issue-721	148	25	may	may	AUX
issue-721	148	26	be	be	AUX
issue-721	148	27	substantial	substantial	ADJ
issue-721	148	28	,	,	PUNCT
issue-721	148	29	it	it	PRON
issue-721	148	30	is	be	AUX
issue-721	148	31	likely	likely	ADJ
issue-721	148	32	that	that	SCONJ
issue-721	148	33	none	none	NOUN
issue-721	148	34	of	of	ADP
issue-721	148	35	them	they	PRON
issue-721	148	36	is	be	AUX
issue-721	148	37	able	able	ADJ
issue-721	148	38	to	to	PART
issue-721	148	39	cover	cover	VERB
issue-721	148	40	their	their	PRON
issue-721	148	41	spending	spending	NOUN
issue-721	148	42	needs	need	NOUN
issue-721	148	43	at	at	ADP
issue-721	148	44	the	the	DET
issue-721	148	45	expense	expense	NOUN
issue-721	148	46	of	of	ADP
issue-721	148	47	local	local	ADJ
issue-721	148	48	and	and	CCONJ
issue-721	148	49	fixed	fix	VERB
issue-721	148	50	taxes	taxis	NOUN
issue-721	148	51	and	and	CCONJ
issue-721	148	52	fees	fee	NOUN
issue-721	148	53	.	.	PUNCT
issue-721	149	1	when	when	SCONJ
issue-721	149	2	using	use	VERB
issue-721	149	3	a	a	DET
issue-721	149	4	negative	negative	ADJ
issue-721	149	5	transfer	transfer	NOUN
issue-721	149	6	,	,	PUNCT
issue-721	149	7	it	it	PRON
issue-721	149	8	is	be	AUX
issue-721	149	9	also	also	ADV
issue-721	149	10	necessary	necessary	ADJ
issue-721	149	11	to	to	PART
issue-721	149	12	take	take	VERB
issue-721	149	13	into	into	ADP
issue-721	149	14	account	account	NOUN
issue-721	149	15	that	that	SCONJ
issue-721	149	16	after	after	ADP
issue-721	149	17	a	a	DET
issue-721	149	18	reduction	reduction	NOUN
issue-721	149	19	of	of	ADP
issue-721	149	20	the	the	DET
issue-721	149	21	incomes	income	NOUN
issue-721	149	22	of	of	ADP
issue-721	149	23	withdrawn	withdraw	VERB
issue-721	149	24	cities	city	NOUN
issue-721	149	25	,	,	PUNCT
issue-721	149	26	their	their	PRON
issue-721	149	27	budget	budget	NOUN
issue-721	149	28	security	security	NOUN
issue-721	149	29	should	should	AUX
issue-721	149	30	be	be	AUX
issue-721	149	31	ensured	ensure	VERB
issue-721	149	32	to	to	PART
issue-721	149	33	be	be	AUX
issue-721	149	34	not	not	PART
issue-721	149	35	lower	low	ADJ
issue-721	149	36	than	than	ADP
issue-721	149	37	in	in	ADP
issue-721	149	38	other	other	ADJ
issue-721	149	39	cities	city	NOUN
issue-721	149	40	after	after	ADP
issue-721	149	41	the	the	DET
issue-721	149	42	disbursement	disbursement	NOUN
issue-721	149	43	of	of	ADP
issue-721	149	44	financial	financial	ADJ
issue-721	149	45	assistance	assistance	NOUN
issue-721	149	46	.	.	PUNCT
issue-721	150	1	donations	donation	NOUN
issue-721	150	2	from	from	ADP
issue-721	150	3	the	the	DET
issue-721	150	4	fund	fund	NOUN
issue-721	150	5	of	of	ADP
issue-721	150	6	financial	financial	ADJ
issue-721	150	7	support	support	NOUN
issue-721	150	8	should	should	AUX
issue-721	150	9	be	be	AUX
issue-721	150	10	directed	direct	VERB
issue-721	150	11	to	to	ADP
issue-721	150	12	cities	city	NOUN
issue-721	150	13	that	that	PRON
issue-721	150	14	do	do	AUX
issue-721	150	15	not	not	PART
issue-721	150	16	list	list	VERB
issue-721	150	17	negative	negative	ADJ
issue-721	150	18	transfers	transfer	NOUN
issue-721	150	19	from	from	ADP
issue-721	150	20	their	their	PRON
issue-721	150	21	budgets	budget	NOUN
issue-721	150	22	(	(	PUNCT
issue-721	150	23	prud'homme	prud'homme	ADV
issue-721	150	24	,	,	PUNCT
issue-721	150	25	1995	1995	NUM
issue-721	150	26	)	)	PUNCT
issue-721	150	27	(	(	PUNCT
issue-721	150	28	figure	figure	NOUN
issue-721	150	29	11	11	NUM
issue-721	150	30	)	)	PUNCT
issue-721	150	31	.	.	PUNCT
issue-721	151	1	in	in	ADP
issue-721	151	2	the	the	DET
issue-721	151	3	event	event	NOUN
issue-721	151	4	that	that	PRON
issue-721	151	5	the	the	DET
issue-721	151	6	city	city	NOUN
issue-721	151	7	fails	fail	VERB
issue-721	151	8	to	to	PART
issue-721	151	9	fulfil	fulfil	VERB
issue-721	151	10	the	the	DET
issue-721	151	11	obligation	obligation	NOUN
issue-721	151	12	to	to	PART
issue-721	151	13	transfer	transfer	VERB
issue-721	151	14	the	the	DET
issue-721	151	15	said	said	ADJ
issue-721	151	16	subvention	subvention	NOUN
issue-721	151	17	,	,	PUNCT
issue-721	151	18	public	public	ADJ
issue-721	151	19	authorities	authority	NOUN
issue-721	151	20	should	should	AUX
issue-721	151	21	have	have	VERB
issue-721	151	22	the	the	DET
issue-721	151	23	right	right	NOUN
issue-721	151	24	to	to	PART
issue-721	151	25	reduce	reduce	VERB
issue-721	151	26	the	the	DET
issue-721	151	27	rates	rate	NOUN
issue-721	151	28	of	of	ADP
issue-721	151	29	deductions	deduction	NOUN
issue-721	151	30	from	from	ADP
issue-721	151	31	the	the	DET
issue-721	151	32	national	national	ADJ
issue-721	151	33	and	and	CCONJ
issue-721	151	34	(	(	PUNCT
issue-721	151	35	or	or	CCONJ
issue-721	151	36	)	)	PUNCT
issue-721	151	37	regional	regional	ADJ
issue-721	151	38	taxes	taxis	NOUN
issue-721	151	39	for	for	ADP
issue-721	151	40	this	this	DET
issue-721	151	41	city	city	NOUN
issue-721	151	42	,	,	PUNCT
issue-721	151	43	as	as	ADV
issue-721	151	44	well	well	ADV
issue-721	151	45	as	as	ADP
issue-721	151	46	to	to	PART
issue-721	151	47	centralize	centralize	VERB
issue-721	151	48	part	part	NOUN
issue-721	151	49	of	of	ADP
issue-721	151	50	the	the	DET
issue-721	151	51	proceeds	proceed	NOUN
issue-721	151	52	from	from	ADP
issue-721	151	53	local	local	ADJ
issue-721	151	54	taxes	taxis	NOUN
issue-721	151	55	into	into	ADP
issue-721	151	56	the	the	DET
issue-721	151	57	budget	budget	NOUN
issue-721	151	58	.	.	PUNCT
issue-721	152	1	funds	fund	NOUN
issue-721	152	2	of	of	ADP
issue-721	152	3	financial	financial	ADJ
issue-721	152	4	support	support	NOUN
issue-721	152	5	of	of	ADP
issue-721	152	6	cities	city	NOUN
issue-721	152	7	are	be	AUX
issue-721	152	8	created	create	VERB
issue-721	152	9	in	in	ADP
issue-721	152	10	order	order	NOUN
issue-721	152	11	to	to	PART
issue-721	152	12	provide	provide	VERB
issue-721	152	13	them	they	PRON
issue-721	152	14	with	with	ADP
issue-721	152	15	financial	financial	ADJ
issue-721	152	16	resources	resource	NOUN
issue-721	152	17	to	to	PART
issue-721	152	18	perform	perform	VERB
issue-721	152	19	functions	function	NOUN
issue-721	152	20	of	of	ADP
issue-721	152	21	local	local	ADJ
issue-721	152	22	government	government	NOUN
issue-721	152	23	.	.	PUNCT
issue-721	153	1	this	this	DET
issue-721	153	2	task	task	NOUN
issue-721	153	3	can	can	AUX
issue-721	153	4	be	be	AUX
issue-721	153	5	solved	solve	VERB
issue-721	153	6	by	by	ADP
issue-721	153	7	reducing	reduce	VERB
issue-721	153	8	the	the	DET
issue-721	153	9	gap	gap	NOUN
issue-721	153	10	between	between	ADP
issue-721	153	11	levels	level	NOUN
issue-721	153	12	of	of	ADP
issue-721	153	13	cities	city	NOUN
issue-721	153	14	’	'	PUNCT
issue-721	153	15	budget	budget	NOUN
issue-721	153	16	provision	provision	NOUN
issue-721	153	17	and	and	CCONJ
issue-721	153	18	sufficient	sufficient	ADJ
issue-721	153	19	levels	level	NOUN
issue-721	153	20	to	to	PART
issue-721	153	21	discharge	discharge	VERB
issue-721	153	22	their	their	PRON
issue-721	153	23	powers	power	NOUN
issue-721	153	24	.	.	PUNCT
issue-721	154	1	calculation	calculation	NOUN
issue-721	154	2	of	of	ADP
issue-721	154	3	budget	budget	NOUN
issue-721	154	4	support	support	NOUN
issue-721	154	5	for	for	ADP
issue-721	154	6	potential	potential	ADJ
issue-721	154	7	recipients2	recipients2	NOUN
issue-721	154	8	of	of	ADP
issue-721	154	9	financial	financial	ADJ
issue-721	154	10	assistance	assistance	NOUN
issue-721	154	11	and	and	CCONJ
issue-721	154	12	equalization	equalization	NOUN
issue-721	154	13	procedure	procedure	NOUN
issue-721	154	14	will	will	AUX
issue-721	154	15	be	be	AUX
issue-721	154	16	different	different	ADJ
issue-721	154	17	for	for	ADP
issue-721	154	18	different	different	ADJ
issue-721	154	19	funds	fund	NOUN
issue-721	154	20	(	(	PUNCT
issue-721	154	21	prud'homme	prud'homme	ADV
issue-721	154	22	,	,	PUNCT
issue-721	154	23	1995	1995	NUM
issue-721	154	24	)	)	PUNCT
issue-721	154	25	.	.	PUNCT
issue-721	155	1	the	the	DET
issue-721	155	2	budget	budget	NOUN
issue-721	155	3	security	security	NOUN
issue-721	155	4	of	of	ADP
issue-721	155	5	cities	city	NOUN
issue-721	155	6	is	be	AUX
issue-721	155	7	the	the	DET
issue-721	155	8	object	object	NOUN
issue-721	155	9	of	of	ADP
issue-721	155	10	budget	budget	NOUN
issue-721	155	11	equalization	equalization	NOUN
issue-721	155	12	.	.	PUNCT
issue-721	156	1	the	the	DET
issue-721	156	2	budget	budget	NOUN
issue-721	156	3	security	security	NOUN
issue-721	156	4	(	(	PUNCT
issue-721	156	5	tax	tax	NOUN
issue-721	156	6	revenue	revenue	NOUN
issue-721	156	7	)	)	PUNCT
issue-721	156	8	is	be	AUX
issue-721	156	9	defined	define	VERB
issue-721	156	10	as	as	ADP
issue-721	156	11	the	the	DET
issue-721	156	12	ratio	ratio	NOUN
issue-721	156	13	of	of	ADP
issue-721	156	14	estimated	estimate	VERB
issue-721	156	15	tax	tax	NOUN
issue-721	156	16	revenues	revenue	NOUN
issue-721	156	17	per	per	ADP
issue-721	156	18	inhabitant	inhabitant	NOUN
issue-721	156	19	that	that	PRON
issue-721	156	20	can	can	AUX
issue-721	156	21	be	be	AUX
issue-721	156	22	obtained	obtain	VERB
issue-721	156	23	based	base	VERB
issue-721	156	24	on	on	ADP
issue-721	156	25	the	the	DET
issue-721	156	26	level	level	NOUN
issue-721	156	27	of	of	ADP
issue-721	156	28	development	development	NOUN
issue-721	156	29	of	of	ADP
issue-721	156	30	the	the	DET
issue-721	156	31	city	city	NOUN
issue-721	156	32	and	and	CCONJ
issue-721	156	33	its	its	PRON
issue-721	156	34	economic	economic	ADJ
issue-721	156	35	structure	structure	NOUN
issue-721	156	36	(	(	PUNCT
issue-721	156	37	tax	tax	NOUN
issue-721	156	38	potential	potential	NOUN
issue-721	156	39	)	)	PUNCT
issue-721	156	40	,	,	PUNCT
issue-721	156	41	and	and	CCONJ
issue-721	156	42	a	a	DET
issue-721	156	43	similar	similar	ADJ
issue-721	156	44	average	average	ADJ
issue-721	156	45	indicator	indicator	NOUN
issue-721	156	46	in	in	ADP
issue-721	156	47	cities	city	NOUN
issue-721	156	48	of	of	ADP
issue-721	156	49	the	the	DET
issue-721	156	50	same	same	ADJ
issue-721	156	51	type	type	NOUN
issue-721	156	52	figure	figure	NOUN
issue-721	156	53	10	10	NUM
issue-721	156	54	.	.	PUNCT
issue-721	157	1	distribution	distribution	NOUN
issue-721	157	2	of	of	ADP
issue-721	157	3	subventions	subvention	NOUN
issue-721	157	4	by	by	ADP
issue-721	157	5	regional	regional	ADJ
issue-721	157	6	fund	fund	NOUN
issue-721	157	7	of	of	ADP
issue-721	157	8	financial	financial	ADJ
issue-721	157	9	support	support	NOUN
issue-721	157	10	source	source	NOUN
issue-721	157	11	:	:	PUNCT
issue-721	157	12	the	the	DET
issue-721	157	13	table	table	NOUN
issue-721	157	14	was	be	AUX
issue-721	157	15	created	create	VERB
issue-721	157	16	by	by	ADP
issue-721	157	17	the	the	DET
issue-721	157	18	authors	author	NOUN
issue-721	157	19	based	base	VERB
issue-721	157	20	on	on	ADP
issue-721	157	21	(	(	PUNCT
issue-721	157	22	de	de	X
issue-721	157	23	mello	mello	PROPN
issue-721	157	24	,	,	PUNCT
issue-721	157	25	2000	2000	NUM
issue-721	157	26	)	)	PUNCT
issue-721	157	27	2	2	NUM
issue-721	157	28	recipient	recipient	NOUN
issue-721	157	29	(	(	PUNCT
issue-721	157	30	lat	lat	NOUN
issue-721	157	31	.	.	PUNCT
issue-721	158	1	recipere	recipere	ADV
issue-721	158	2	–	–	PUNCT
issue-721	158	3	receive	receive	VERB
issue-721	158	4	,	,	PUNCT
issue-721	158	5	receive	receive	VERB
issue-721	158	6	)	)	PUNCT
issue-721	158	7	–	–	PUNCT
issue-721	158	8	an	an	DET
issue-721	158	9	object	object	NOUN
issue-721	158	10	or	or	CCONJ
issue-721	158	11	entity	entity	NOUN
issue-721	158	12	that	that	PRON
issue-721	158	13	receives	receive	VERB
issue-721	158	14	anything	anything	PRON
issue-721	158	15	from	from	ADP
issue-721	158	16	another	another	DET
issue-721	158	17	person	person	NOUN
issue-721	158	18	or	or	CCONJ
issue-721	158	19	entity	entity	NOUN
issue-721	158	20	called	call	VERB
issue-721	158	21	donor	donor	NOUN
issue-721	158	22	.	.	PUNCT
issue-721	159	1	baltic	baltic	PROPN
issue-721	159	2	journal	journal	PROPN
issue-721	159	3	of	of	ADP
issue-721	159	4	economic	economic	ADJ
issue-721	159	5	studies	study	NOUN
issue-721	159	6	193	193	NUM
issue-721	159	7	vol	vol	NOUN
issue-721	159	8	.	.	PROPN
issue-721	160	1	5	5	NUM
issue-721	160	2	,	,	PUNCT
issue-721	160	3	no	no	INTJ
issue-721	160	4	.	.	NOUN
issue-721	160	5	4	4	NUM
issue-721	160	6	,	,	PUNCT
issue-721	160	7	2019	2019	NUM
issue-721	160	8	taking	take	VERB
issue-721	160	9	into	into	ADP
issue-721	160	10	account	account	NOUN
issue-721	160	11	the	the	DET
issue-721	160	12	structure	structure	NOUN
issue-721	160	13	of	of	ADP
issue-721	160	14	population	population	NOUN
issue-721	160	15	,	,	PUNCT
issue-721	160	16	social	social	ADJ
issue-721	160	17	,	,	PUNCT
issue-721	160	18	economic	economic	ADJ
issue-721	160	19	,	,	PUNCT
issue-721	160	20	geographical	geographical	ADJ
issue-721	160	21	,	,	PUNCT
issue-721	160	22	climatic	climatic	ADJ
issue-721	160	23	and	and	CCONJ
issue-721	160	24	other	other	ADJ
issue-721	160	25	objective	objective	ADJ
issue-721	160	26	factors	factor	NOUN
issue-721	160	27	and	and	CCONJ
issue-721	160	28	conditions	condition	NOUN
issue-721	160	29	influencing	influence	VERB
issue-721	160	30	the	the	DET
issue-721	160	31	cost	cost	NOUN
issue-721	160	32	of	of	ADP
issue-721	160	33	providing	provide	VERB
issue-721	160	34	the	the	DET
issue-721	160	35	same	same	ADJ
issue-721	160	36	amount	amount	NOUN
issue-721	160	37	of	of	ADP
issue-721	160	38	budget	budget	NOUN
issue-721	160	39	services	service	NOUN
issue-721	160	40	per	per	ADP
issue-721	160	41	capita	capita	NOUN
issue-721	160	42	.	.	PUNCT
issue-721	161	1	estimated	estimate	VERB
issue-721	161	2	tax	tax	NOUN
issue-721	161	3	revenues	revenue	NOUN
issue-721	161	4	–	–	PUNCT
issue-721	161	5	tax	tax	NOUN
issue-721	161	6	potential	potential	NOUN
issue-721	161	7	–	–	PUNCT
issue-721	161	8	are	be	AUX
issue-721	161	9	estimates	estimate	NOUN
issue-721	161	10	of	of	ADP
issue-721	161	11	revenues	revenue	NOUN
issue-721	161	12	that	that	PRON
issue-721	161	13	can	can	AUX
issue-721	161	14	be	be	AUX
issue-721	161	15	charged	charge	VERB
issue-721	161	16	to	to	ADP
issue-721	161	17	the	the	DET
issue-721	161	18	city	city	NOUN
issue-721	161	19	budget	budget	NOUN
issue-721	161	20	from	from	ADP
issue-721	161	21	tax	tax	NOUN
issue-721	161	22	sources	source	NOUN
issue-721	161	23	fixed	fix	VERB
issue-721	161	24	by	by	ADP
issue-721	161	25	the	the	DET
issue-721	161	26	city	city	NOUN
issue-721	161	27	budget	budget	NOUN
issue-721	161	28	.	.	PUNCT
issue-721	162	1	when	when	SCONJ
issue-721	162	2	calculating	calculate	VERB
issue-721	162	3	this	this	DET
issue-721	162	4	value	value	NOUN
issue-721	162	5	,	,	PUNCT
issue-721	162	6	it	it	PRON
issue-721	162	7	is	be	AUX
issue-721	162	8	not	not	PART
issue-721	162	9	necessary	necessary	ADJ
issue-721	162	10	to	to	PART
issue-721	162	11	use	use	VERB
issue-721	162	12	indicators	indicator	NOUN
issue-721	162	13	that	that	PRON
issue-721	162	14	objectively	objectively	ADV
issue-721	162	15	characterize	characterize	VERB
issue-721	162	16	the	the	DET
issue-721	162	17	possibility	possibility	NOUN
issue-721	162	18	of	of	ADP
issue-721	162	19	receiving	receive	VERB
issue-721	162	20	tax	tax	NOUN
issue-721	162	21	revenues	revenue	NOUN
issue-721	162	22	from	from	ADP
issue-721	162	23	the	the	DET
issue-721	162	24	tax	tax	NOUN
issue-721	162	25	base	base	NOUN
issue-721	162	26	fixed	fix	VERB
issue-721	162	27	to	to	ADP
issue-721	162	28	the	the	DET
issue-721	162	29	city	city	NOUN
issue-721	162	30	but	but	CCONJ
issue-721	162	31	the	the	DET
issue-721	162	32	actual	actual	ADJ
issue-721	162	33	income	income	NOUN
issue-721	162	34	for	for	ADP
issue-721	162	35	the	the	DET
issue-721	162	36	reporting	reporting	NOUN
issue-721	162	37	period	period	NOUN
issue-721	162	38	.	.	PUNCT
issue-721	163	1	this	this	DET
issue-721	163	2	requirement	requirement	NOUN
issue-721	163	3	has	have	VERB
issue-721	163	4	an	an	DET
issue-721	163	5	exception	exception	NOUN
issue-721	163	6	during	during	ADP
issue-721	163	7	the	the	DET
issue-721	163	8	transition	transition	NOUN
issue-721	163	9	period	period	NOUN
issue-721	163	10	,	,	PUNCT
issue-721	163	11	when	when	SCONJ
issue-721	163	12	the	the	DET
issue-721	163	13	assets	asset	NOUN
issue-721	163	14	of	of	ADP
issue-721	163	15	individual	individual	ADJ
issue-721	163	16	financial	financial	ADJ
issue-721	163	17	support	support	NOUN
issue-721	163	18	funds	fund	NOUN
issue-721	163	19	may	may	AUX
issue-721	163	20	be	be	AUX
issue-721	163	21	partly	partly	ADV
issue-721	163	22	distributed	distribute	VERB
issue-721	163	23	using	use	VERB
issue-721	163	24	actual	actual	ADJ
issue-721	163	25	and	and	CCONJ
issue-721	163	26	projected	project	VERB
issue-721	163	27	incomes	income	NOUN
issue-721	163	28	of	of	ADP
issue-721	163	29	individual	individual	ADJ
issue-721	163	30	cities	city	NOUN
issue-721	163	31	(	(	PUNCT
issue-721	163	32	dabla	dabla	NOUN
issue-721	163	33	-	-	PUNCT
issue-721	163	34	norris	norris	NOUN
issue-721	163	35	and	and	CCONJ
issue-721	163	36	wade	wade	PROPN
issue-721	163	37	,	,	PUNCT
issue-721	163	38	2002	2002	NUM
issue-721	163	39	)	)	PUNCT
issue-721	163	40	.	.	PUNCT
issue-721	164	1	the	the	DET
issue-721	164	2	use	use	NOUN
issue-721	164	3	of	of	ADP
issue-721	164	4	data	datum	NOUN
issue-721	164	5	on	on	ADP
issue-721	164	6	actual	actual	ADJ
issue-721	164	7	incomes	income	NOUN
issue-721	164	8	in	in	ADP
issue-721	164	9	calculating	calculate	VERB
issue-721	164	10	budget	budget	NOUN
issue-721	164	11	security	security	NOUN
issue-721	164	12	can	can	AUX
issue-721	164	13	lead	lead	VERB
issue-721	164	14	to	to	ADP
issue-721	164	15	reduced	reduce	VERB
issue-721	164	16	incentives	incentive	NOUN
issue-721	164	17	for	for	SCONJ
issue-721	164	18	cities	city	NOUN
issue-721	164	19	to	to	PART
issue-721	164	20	mobilize	mobilize	VERB
issue-721	164	21	revenues	revenue	NOUN
issue-721	164	22	,	,	PUNCT
issue-721	164	23	as	as	SCONJ
issue-721	164	24	a	a	DET
issue-721	164	25	reduction	reduction	NOUN
issue-721	164	26	in	in	ADP
issue-721	164	27	revenue	revenue	NOUN
issue-721	164	28	from	from	ADP
issue-721	164	29	tax	tax	NOUN
issue-721	164	30	sources	source	NOUN
issue-721	164	31	will	will	AUX
issue-721	164	32	be	be	AUX
issue-721	164	33	compensated	compensate	VERB
issue-721	164	34	(	(	PUNCT
issue-721	164	35	when	when	SCONJ
issue-721	164	36	they	they	PRON
issue-721	164	37	are	be	AUX
issue-721	164	38	included	include	VERB
issue-721	164	39	in	in	ADP
issue-721	164	40	the	the	DET
issue-721	164	41	estimated	estimate	VERB
issue-721	164	42	tax	tax	NOUN
issue-721	164	43	revenues	revenue	NOUN
issue-721	164	44	)	)	PUNCT
issue-721	164	45	by	by	ADP
issue-721	164	46	increased	increase	VERB
issue-721	164	47	financial	financial	ADJ
issue-721	164	48	assistance	assistance	NOUN
issue-721	164	49	in	in	ADP
issue-721	164	50	the	the	DET
issue-721	164	51	following	following	ADJ
issue-721	164	52	year	year	NOUN
issue-721	164	53	.	.	PUNCT
issue-721	165	1	conversely	conversely	ADV
issue-721	165	2	,	,	PUNCT
issue-721	165	3	an	an	DET
issue-721	165	4	increase	increase	NOUN
issue-721	165	5	in	in	ADP
issue-721	165	6	actually	actually	ADV
issue-721	165	7	received	receive	VERB
issue-721	165	8	tax	tax	NOUN
issue-721	165	9	revenues	revenue	NOUN
issue-721	165	10	from	from	ADP
issue-721	165	11	the	the	DET
issue-721	165	12	local	local	ADJ
issue-721	165	13	budget	budget	NOUN
issue-721	165	14	may	may	AUX
issue-721	165	15	lead	lead	VERB
issue-721	165	16	to	to	ADP
issue-721	165	17	an	an	DET
issue-721	165	18	adequate	adequate	ADJ
issue-721	165	19	reduction	reduction	NOUN
issue-721	165	20	in	in	ADP
issue-721	165	21	the	the	DET
issue-721	165	22	amount	amount	NOUN
issue-721	165	23	of	of	ADP
issue-721	165	24	financial	financial	ADJ
issue-721	165	25	support	support	NOUN
issue-721	165	26	,	,	PUNCT
issue-721	165	27	that	that	ADV
issue-721	165	28	is	is	ADV
issue-721	165	29	,	,	PUNCT
issue-721	165	30	ultimately	ultimately	ADV
issue-721	165	31	,	,	PUNCT
issue-721	165	32	to	to	ADP
issue-721	165	33	the	the	DET
issue-721	165	34	absence	absence	NOUN
issue-721	165	35	of	of	ADP
issue-721	165	36	an	an	DET
issue-721	165	37	increase	increase	NOUN
issue-721	165	38	in	in	ADP
issue-721	165	39	its	its	PRON
issue-721	165	40	own	own	ADJ
issue-721	165	41	revenues	revenue	NOUN
issue-721	165	42	(	(	PUNCT
issue-721	165	43	figure	figure	NOUN
issue-721	165	44	12	12	NUM
issue-721	165	45	)	)	PUNCT
issue-721	165	46	.	.	PUNCT
issue-721	166	1	calculation	calculation	NOUN
issue-721	166	2	of	of	ADP
issue-721	166	3	tax	tax	NOUN
issue-721	166	4	potential	potential	NOUN
issue-721	166	5	can	can	AUX
issue-721	166	6	be	be	AUX
issue-721	166	7	based	base	VERB
issue-721	166	8	on	on	ADP
issue-721	166	9	the	the	DET
issue-721	166	10	assessment	assessment	NOUN
issue-721	166	11	of	of	ADP
issue-721	166	12	the	the	DET
issue-721	166	13	tax	tax	NOUN
issue-721	166	14	base	base	NOUN
issue-721	166	15	in	in	ADP
issue-721	166	16	the	the	DET
issue-721	166	17	context	context	NOUN
issue-721	166	18	of	of	ADP
issue-721	166	19	the	the	DET
issue-721	166	20	corresponding	corresponding	ADJ
issue-721	166	21	type	type	NOUN
issue-721	166	22	of	of	ADP
issue-721	166	23	cities	city	NOUN
issue-721	166	24	by	by	ADP
issue-721	166	25	the	the	DET
issue-721	166	26	aggregate	aggregate	ADJ
issue-721	166	27	indicator	indicator	NOUN
issue-721	166	28	(	(	PUNCT
issue-721	166	29	similar	similar	ADJ
issue-721	166	30	to	to	ADP
issue-721	166	31	the	the	DET
issue-721	166	32	gross	gross	ADJ
issue-721	166	33	domestic	domestic	ADJ
issue-721	166	34	product	product	NOUN
issue-721	166	35	,	,	PUNCT
issue-721	166	36	the	the	DET
issue-721	166	37	volume	volume	NOUN
issue-721	166	38	of	of	ADP
issue-721	166	39	industrial	industrial	ADJ
issue-721	166	40	production	production	NOUN
issue-721	166	41	and	and	CCONJ
issue-721	166	42	turnover	turnover	NOUN
issue-721	166	43	)	)	PUNCT
issue-721	166	44	or	or	CCONJ
issue-721	166	45	using	use	VERB
issue-721	166	46	the	the	DET
issue-721	166	47	tax	tax	NOUN
issue-721	166	48	base	base	NOUN
issue-721	166	49	by	by	ADP
issue-721	166	50	type	type	NOUN
issue-721	166	51	of	of	ADP
issue-721	166	52	taxes	taxis	NOUN
issue-721	166	53	(	(	PUNCT
issue-721	166	54	dabla	dabla	NOUN
issue-721	166	55	-	-	PUNCT
issue-721	166	56	norris	norris	NOUN
issue-721	166	57	and	and	CCONJ
issue-721	166	58	wade	wade	PROPN
issue-721	166	59	,	,	PUNCT
issue-721	166	60	2002	2002	NUM
issue-721	166	61	)	)	PUNCT
issue-721	166	62	.	.	PUNCT
issue-721	167	1	in	in	ADP
issue-721	167	2	case	case	NOUN
issue-721	167	3	of	of	ADP
issue-721	167	4	using	use	VERB
issue-721	167	5	an	an	DET
issue-721	167	6	aggregate	aggregate	ADJ
issue-721	167	7	indicator	indicator	NOUN
issue-721	167	8	reflecting	reflect	VERB
issue-721	167	9	the	the	DET
issue-721	167	10	overall	overall	ADJ
issue-721	167	11	level	level	NOUN
issue-721	167	12	of	of	ADP
issue-721	167	13	development	development	NOUN
issue-721	167	14	of	of	ADP
issue-721	167	15	the	the	DET
issue-721	167	16	city	city	NOUN
issue-721	167	17	’s	’s	PART
issue-721	167	18	economy	economy	NOUN
issue-721	167	19	(	(	PUNCT
issue-721	167	20	i.e.	i.e.	X
issue-721	167	21	,	,	PUNCT
issue-721	167	22	tax	tax	NOUN
issue-721	167	23	potential	potential	NOUN
issue-721	167	24	)	)	PUNCT
issue-721	167	25	,	,	PUNCT
issue-721	167	26	the	the	DET
issue-721	167	27	assessment	assessment	NOUN
issue-721	167	28	is	be	AUX
issue-721	167	29	based	base	VERB
issue-721	167	30	on	on	ADP
issue-721	167	31	the	the	DET
issue-721	167	32	ratio	ratio	NOUN
issue-721	167	33	of	of	ADP
issue-721	167	34	value	value	NOUN
issue-721	167	35	-	-	PUNCT
issue-721	167	36	added	add	VERB
issue-721	167	37	(	(	PUNCT
issue-721	167	38	industrial	industrial	ADJ
issue-721	167	39	production	production	NOUN
issue-721	167	40	,	,	PUNCT
issue-721	167	41	wage	wage	NOUN
issue-721	167	42	fund	fund	NOUN
issue-721	167	43	)	)	PUNCT
issue-721	167	44	with	with	ADP
issue-721	167	45	the	the	DET
issue-721	167	46	projected	project	VERB
issue-721	167	47	tax	tax	NOUN
issue-721	167	48	revenues	revenue	NOUN
issue-721	167	49	from	from	ADP
issue-721	167	50	the	the	DET
issue-721	167	51	unit	unit	NOUN
issue-721	167	52	of	of	ADP
issue-721	167	53	value	value	NOUN
issue-721	167	54	-	-	PUNCT
issue-721	167	55	added	add	VERB
issue-721	167	56	(	(	PUNCT
issue-721	167	57	industrial	industrial	ADJ
issue-721	167	58	production	production	NOUN
issue-721	167	59	,	,	PUNCT
issue-721	167	60	wage	wage	NOUN
issue-721	167	61	fun	fun	NOUN
issue-721	167	62	)	)	PUNCT
issue-721	167	63	(	(	PUNCT
issue-721	167	64	alfirman	alfirman	NOUN
issue-721	167	65	,	,	PUNCT
issue-721	167	66	2003	2003	NUM
issue-721	167	67	)	)	PUNCT
issue-721	167	68	.	.	PUNCT
issue-721	168	1	if	if	SCONJ
issue-721	168	2	necessary	necessary	ADJ
issue-721	168	3	,	,	PUNCT
issue-721	168	4	conversion	conversion	NOUN
issue-721	168	5	factors	factor	NOUN
issue-721	168	6	for	for	ADP
issue-721	168	7	the	the	DET
issue-721	168	8	sector	sector	NOUN
issue-721	168	9	structure	structure	NOUN
issue-721	168	10	of	of	ADP
issue-721	168	11	the	the	DET
issue-721	168	12	city	city	NOUN
issue-721	168	13	’s	’s	PART
issue-721	168	14	economy	economy	NOUN
issue-721	168	15	can	can	AUX
issue-721	168	16	be	be	AUX
issue-721	168	17	used	use	VERB
issue-721	168	18	;	;	PUNCT
issue-721	168	19	they	they	PRON
issue-721	168	20	reflect	reflect	VERB
issue-721	168	21	differences	difference	NOUN
issue-721	168	22	in	in	ADP
issue-721	168	23	the	the	DET
issue-721	168	24	level	level	NOUN
issue-721	168	25	of	of	ADP
issue-721	168	26	entrusted	entrust	VERB
issue-721	168	27	tax	tax	NOUN
issue-721	168	28	revenues	revenue	NOUN
issue-721	168	29	from	from	ADP
issue-721	168	30	the	the	DET
issue-721	168	31	equal	equal	ADJ
issue-721	168	32	figure	figure	NOUN
issue-721	168	33	11	11	NUM
issue-721	168	34	.	.	PUNCT
issue-721	169	1	options	option	NOUN
issue-721	169	2	for	for	ADP
issue-721	169	3	decentralization	decentralization	NOUN
issue-721	169	4	reform	reform	NOUN
issue-721	169	5	of	of	ADP
issue-721	169	6	intergovernmental	intergovernmental	ADJ
issue-721	169	7	transfers	transfer	NOUN
issue-721	169	8	source	source	NOUN
issue-721	169	9	:	:	PUNCT
issue-721	169	10	the	the	DET
issue-721	169	11	scheme	scheme	NOUN
issue-721	169	12	was	be	AUX
issue-721	169	13	developed	develop	VERB
issue-721	169	14	by	by	ADP
issue-721	169	15	the	the	DET
issue-721	169	16	authors	author	NOUN
issue-721	169	17	system	system	NOUN
issue-721	169	18	of	of	ADP
issue-721	169	19	incentives	incentive	NOUN
issue-721	169	20	additional	additional	ADJ
issue-721	169	21	restrictions	restriction	NOUN
issue-721	169	22	for	for	ADP
issue-721	169	23	subsidized	subsidized	ADJ
issue-721	169	24	regions	region	NOUN
issue-721	169	25	(	(	PUNCT
issue-721	169	26	prohibition	prohibition	NOUN
issue-721	169	27	on	on	ADP
issue-721	169	28	exceeding	exceed	VERB
issue-721	169	29	salaries	salary	NOUN
issue-721	169	30	for	for	ADP
issue-721	169	31	regional	regional	ADJ
issue-721	169	32	civil	civil	ADJ
issue-721	169	33	officers	officer	NOUN
issue-721	169	34	,	,	PUNCT
issue-721	169	35	financing	financing	NOUN
issue-721	169	36	of	of	ADP
issue-721	169	37	expenditures	expenditure	NOUN
issue-721	169	38	not	not	PART
issue-721	169	39	allocated	allocate	VERB
issue-721	169	40	to	to	ADP
issue-721	169	41	regional	regional	ADJ
issue-721	169	42	authorities	authority	NOUN
issue-721	169	43	)	)	PUNCT
issue-721	169	44	incentive	incentive	NOUN
issue-721	169	45	grants	grant	NOUN
issue-721	169	46	10	10	NUM
issue-721	169	47	-	-	SYM
issue-721	169	48	20	20	NUM
issue-721	169	49	regions	region	NOUN
issue-721	169	50	with	with	ADP
issue-721	169	51	the	the	DET
issue-721	169	52	highest	high	ADJ
issue-721	169	53	performance	performance	NOUN
issue-721	169	54	indicators	indicator	NOUN
issue-721	169	55	of	of	ADP
issue-721	169	56	regional	regional	ADJ
issue-721	169	57	administrations	administration	NOUN
issue-721	169	58	setting	set	VERB
issue-721	169	59	tighter	tight	ADJ
issue-721	169	60	restrictions	restriction	NOUN
issue-721	169	61	for	for	ADP
issue-721	169	62	high	high	ADJ
issue-721	169	63	-	-	PUNCT
issue-721	169	64	end	end	NOUN
issue-721	169	65	beneficiary	beneficiary	NOUN
issue-721	169	66	regions	region	NOUN
issue-721	169	67	(	(	PUNCT
issue-721	169	68	in	in	ADP
issue-721	169	69	addition	addition	NOUN
issue-721	169	70	:	:	PUNCT
issue-721	169	71	signing	sign	VERB
issue-721	169	72	special	special	ADJ
issue-721	169	73	agreements	agreement	NOUN
issue-721	169	74	with	with	ADP
issue-721	169	75	the	the	DET
issue-721	169	76	ministry	ministry	PROPN
issue-721	169	77	of	of	ADP
issue-721	169	78	finance	finance	PROPN
issue-721	169	79	;	;	PUNCT
issue-721	169	80	implementation	implementation	NOUN
issue-721	169	81	of	of	ADP
issue-721	169	82	the	the	DET
issue-721	169	83	regional	regional	ADJ
issue-721	169	84	budget	budget	NOUN
issue-721	169	85	in	in	ADP
issue-721	169	86	the	the	DET
issue-721	169	87	treasury	treasury	NOUN
issue-721	169	88	;	;	PUNCT
issue-721	169	89	verification	verification	NOUN
issue-721	169	90	of	of	ADP
issue-721	169	91	the	the	DET
issue-721	169	92	budget	budget	NOUN
issue-721	169	93	report	report	NOUN
issue-721	169	94	by	by	ADP
issue-721	169	95	state	state	NOUN
issue-721	169	96	control	control	NOUN
issue-721	169	97	bodies	body	NOUN
issue-721	169	98	,	,	PUNCT
issue-721	169	99	etc	etc	X
issue-721	169	100	.	.	X
issue-721	169	101	)	)	PUNCT
issue-721	169	102	figure	figure	VERB
issue-721	169	103	12	12	NUM
issue-721	169	104	.	.	PUNCT
issue-721	170	1	system	system	NOUN
issue-721	170	2	of	of	ADP
issue-721	170	3	incentives	incentive	NOUN
issue-721	170	4	for	for	ADP
issue-721	170	5	regional	regional	ADJ
issue-721	170	6	authorities	authority	NOUN
issue-721	170	7	source	source	NOUN
issue-721	170	8	:	:	PUNCT
issue-721	170	9	the	the	DET
issue-721	170	10	scheme	scheme	NOUN
issue-721	170	11	was	be	AUX
issue-721	170	12	created	create	VERB
issue-721	170	13	by	by	ADP
issue-721	170	14	the	the	DET
issue-721	170	15	authors	author	NOUN
issue-721	170	16	based	base	VERB
issue-721	170	17	on	on	ADP
issue-721	170	18	(	(	PUNCT
issue-721	170	19	dabla	dabla	NOUN
issue-721	170	20	-	-	PUNCT
issue-721	170	21	norris	norris	NOUN
issue-721	170	22	and	and	CCONJ
issue-721	170	23	wade	wade	PROPN
issue-721	170	24	,	,	PUNCT
issue-721	170	25	2002	2002	NUM
issue-721	170	26	)	)	PUNCT
issue-721	170	27	baltic	baltic	ADJ
issue-721	170	28	journal	journal	NOUN
issue-721	170	29	of	of	ADP
issue-721	170	30	economic	economic	ADJ
issue-721	170	31	studies	study	NOUN
issue-721	170	32	194	194	NUM
issue-721	170	33	vol	vol	NOUN
issue-721	170	34	.	.	PROPN
issue-721	171	1	5	5	NUM
issue-721	171	2	,	,	PUNCT
issue-721	171	3	no	no	INTJ
issue-721	171	4	.	.	NOUN
issue-721	171	5	4	4	NUM
issue-721	171	6	,	,	PUNCT
issue-721	171	7	2019	2019	NUM
issue-721	171	8	amount	amount	NOUN
issue-721	171	9	of	of	ADP
issue-721	171	10	value	value	NOUN
issue-721	171	11	-	-	PUNCT
issue-721	171	12	added	add	VERB
issue-721	171	13	(	(	PUNCT
issue-721	171	14	industrial	industrial	ADJ
issue-721	171	15	production	production	NOUN
issue-721	171	16	,	,	PUNCT
issue-721	171	17	wage	wage	NOUN
issue-721	171	18	fund	fund	NOUN
issue-721	171	19	)	)	PUNCT
issue-721	171	20	in	in	ADP
issue-721	171	21	various	various	ADJ
issue-721	171	22	sectors	sector	NOUN
issue-721	171	23	of	of	ADP
issue-721	171	24	the	the	DET
issue-721	171	25	economy	economy	NOUN
issue-721	171	26	of	of	ADP
issue-721	171	27	the	the	DET
issue-721	171	28	city	city	NOUN
issue-721	171	29	.	.	PUNCT
issue-721	172	1	it	it	PRON
issue-721	172	2	should	should	AUX
issue-721	172	3	be	be	AUX
issue-721	172	4	emphasized	emphasize	VERB
issue-721	172	5	that	that	SCONJ
issue-721	172	6	the	the	DET
issue-721	172	7	use	use	NOUN
issue-721	172	8	of	of	ADP
issue-721	172	9	conversion	conversion	NOUN
issue-721	172	10	factors	factor	NOUN
issue-721	172	11	is	be	AUX
issue-721	172	12	necessary	necessary	ADJ
issue-721	172	13	in	in	ADP
issue-721	172	14	the	the	DET
issue-721	172	15	case	case	NOUN
issue-721	172	16	indirect	indirect	ADJ
issue-721	172	17	taxes	taxis	NOUN
issue-721	172	18	(	(	PUNCT
issue-721	172	19	for	for	ADP
issue-721	172	20	example	example	NOUN
issue-721	172	21	,	,	PUNCT
issue-721	172	22	excise	excise	VERB
issue-721	172	23	taxes	taxis	NOUN
issue-721	172	24	on	on	ADP
issue-721	172	25	alcohol	alcohol	NOUN
issue-721	172	26	)	)	PUNCT
issue-721	172	27	,	,	PUNCT
issue-721	172	28	as	as	ADV
issue-721	172	29	well	well	ADV
issue-721	172	30	as	as	ADP
issue-721	172	31	unevenly	unevenly	ADV
issue-721	172	32	distributed	distribute	VERB
issue-721	172	33	resource	resource	NOUN
issue-721	172	34	payments	payment	NOUN
issue-721	172	35	(	(	PUNCT
issue-721	172	36	related	relate	VERB
issue-721	172	37	to	to	ADP
issue-721	172	38	used	use	VERB
issue-721	172	39	aggregate	aggregate	ADJ
issue-721	172	40	indicators	indicator	NOUN
issue-721	172	41	that	that	PRON
issue-721	172	42	are	be	AUX
issue-721	172	43	not	not	PART
issue-721	172	44	directly	directly	ADV
issue-721	172	45	correlated	correlate	VERB
issue-721	172	46	with	with	ADP
issue-721	172	47	value	value	NOUN
issue-721	172	48	-	-	PUNCT
issue-721	172	49	added	add	VERB
issue-721	172	50	,	,	PUNCT
issue-721	172	51	industrial	industrial	ADJ
issue-721	172	52	production	production	NOUN
issue-721	172	53	,	,	PUNCT
issue-721	172	54	wage	wage	NOUN
issue-721	172	55	fund	fund	NOUN
issue-721	172	56	)	)	PUNCT
issue-721	172	57	are	be	AUX
issue-721	172	58	transferred	transfer	VERB
issue-721	172	59	to	to	ADP
issue-721	172	60	cities	city	NOUN
issue-721	172	61	.	.	PUNCT
issue-721	173	1	the	the	DET
issue-721	173	2	formula	formula	NOUN
issue-721	173	3	for	for	ADP
issue-721	173	4	calculating	calculate	VERB
issue-721	173	5	the	the	DET
issue-721	173	6	tax	tax	NOUN
issue-721	173	7	potential	potential	NOUN
issue-721	173	8	(	(	PUNCT
issue-721	173	9	tcu	tcu	NOUN
issue-721	173	10	«	«	PUNCT
issue-721	173	11	x	x	NOUN
issue-721	173	12	»	»	NOUN
issue-721	173	13	)	)	PUNCT
issue-721	173	14	(	(	PUNCT
issue-721	173	15	alfirman	alfirman	NOUN
issue-721	173	16	,	,	PUNCT
issue-721	173	17	2003	2003	NUM
issue-721	173	18	)	)	PUNCT
issue-721	173	19	in	in	ADP
issue-721	173	20	the	the	DET
issue-721	173	21	case	case	NOUN
issue-721	173	22	of	of	ADP
issue-721	173	23	ukraine	ukraine	NOUN
issue-721	173	24	is	be	AUX
issue-721	173	25	the	the	DET
issue-721	173	26	following	follow	VERB
issue-721	173	27	:	:	PUNCT
issue-721	173	28	tcu	tcu	PROPN
issue-721	173	29	õ	õ	NOUN
issue-721	173	30	ftr	ftr	PROPN
issue-721	173	31	vdu	vdu	PROPN
issue-721	173	32	õ	õ	INTJ
issue-721	173	33	cfu	cfu	NOUN
issue-721	173	34	õ	õ	INTJ
issue-721	173	35	tvau	tvau	NOUN
issue-721	173	36	«	«	PUNCT
issue-721	173	37	»	»	X
issue-721	173	38	*	*	PUNCT
issue-721	173	39	«	«	PUNCT
issue-721	173	40	»	»	X
issue-721	173	41	*	*	PUNCT
issue-721	173	42	«	«	PUNCT
issue-721	173	43	»	»	PUNCT
issue-721	173	44	=	=	PROPN
issue-721	173	45	�	�	PROPN
issue-721	173	46	�	�	PROPN
issue-721	173	47			PROPN
issue-721	173	48	(	(	PUNCT
issue-721	173	49	1	1	X
issue-721	173	50	)	)	PUNCT
issue-721	173	51	the	the	DET
issue-721	173	52	tax	tax	NOUN
issue-721	173	53	capacity	capacity	NOUN
issue-721	173	54	of	of	ADP
issue-721	173	55	the	the	DET
issue-721	173	56	“	"	PUNCT
issue-721	173	57	x	x	NOUN
issue-721	173	58	”	"	PUNCT
issue-721	173	59	city	city	NOUN
issue-721	173	60	of	of	ADP
issue-721	173	61	ukraine	ukraine	NOUN
issue-721	173	62	=	=	PUNCT
issue-721	173	63	total	total	ADJ
issue-721	173	64	ukrainian	ukrainian	ADJ
issue-721	173	65	forecast	forecast	NOUN
issue-721	173	66	for	for	ADP
issue-721	173	67	tax	tax	NOUN
issue-721	173	68	revenues	revenue	NOUN
issue-721	173	69	in	in	ADP
issue-721	173	70	cities	city	NOUN
issue-721	173	71	of	of	ADP
issue-721	173	72	this	this	DET
issue-721	173	73	type	type	NOUN
issue-721	173	74	*	*	PUNCT
issue-721	173	75	the	the	DET
issue-721	173	76	amount	amount	NOUN
issue-721	173	77	of	of	ADP
issue-721	173	78	value	value	NOUN
issue-721	173	79	-	-	PUNCT
issue-721	173	80	added	add	VERB
issue-721	173	81	(	(	PUNCT
issue-721	173	82	industrial	industrial	ADJ
issue-721	173	83	production	production	NOUN
issue-721	173	84	,	,	PUNCT
issue-721	173	85	wage	wage	NOUN
issue-721	173	86	fund	fund	NOUN
issue-721	173	87	)	)	PUNCT
issue-721	173	88	in	in	ADP
issue-721	173	89	the	the	DET
issue-721	173	90	city	city	NOUN
issue-721	173	91	“	"	PUNCT
issue-721	173	92	x	x	NOUN
issue-721	173	93	”	"	PUNCT
issue-721	173	94	of	of	ADP
issue-721	173	95	ukraine	ukraine	PROPN
issue-721	173	96	*	*	PUNCT
issue-721	173	97	conversion	conversion	NOUN
issue-721	173	98	factor	factor	NOUN
issue-721	173	99	for	for	ADP
issue-721	173	100	the	the	DET
issue-721	173	101	sector	sector	NOUN
issue-721	173	102	structure	structure	NOUN
issue-721	173	103	of	of	ADP
issue-721	173	104	the	the	DET
issue-721	173	105	“	"	PUNCT
issue-721	173	106	x	x	ADJ
issue-721	173	107	”	"	PUNCT
issue-721	173	108	city	city	NOUN
issue-721	173	109	’s	’s	PART
issue-721	173	110	economy	economy	NOUN
issue-721	173	111	of	of	ADP
issue-721	173	112	ukraine	ukraine	PROPN
issue-721	173	113	/	/	SYM
issue-721	173	114	total	total	ADJ
issue-721	173	115	value	value	NOUN
issue-721	173	116	added	add	VERB
issue-721	173	117	in	in	ADP
issue-721	173	118	ukraine	ukraine	PROPN
issue-721	173	119	(	(	PUNCT
issue-721	173	120	industrial	industrial	ADJ
issue-721	173	121	production	production	NOUN
issue-721	173	122	,	,	PUNCT
issue-721	173	123	wage	wage	NOUN
issue-721	173	124	fund	fund	NOUN
issue-721	173	125	)	)	PUNCT
issue-721	173	126	.	.	PUNCT
issue-721	174	1	the	the	DET
issue-721	174	2	conversion	conversion	NOUN
issue-721	174	3	factor	factor	NOUN
issue-721	174	4	for	for	ADP
issue-721	174	5	the	the	DET
issue-721	174	6	sector	sector	NOUN
issue-721	174	7	structure	structure	NOUN
issue-721	174	8	of	of	ADP
issue-721	174	9	the	the	DET
issue-721	174	10	city	city	NOUN
issue-721	174	11	’s	’s	PART
issue-721	174	12	economy	economy	NOUN
issue-721	174	13	(	(	PUNCT
issue-721	174	14	cfu	cfu	NOUN
issue-721	174	15	õ	õ	NOUN
issue-721	174	16	�	�	PROPN
issue-721	174	17	«	«	PUNCT
issue-721	174	18	»	»	PUNCT
issue-721	174	19	)	)	PUNCT
issue-721	174	20	is	be	AUX
issue-721	174	21	determined	determine	VERB
issue-721	174	22	by	by	ADP
issue-721	174	23	the	the	DET
issue-721	174	24	formula	formula	NOUN
issue-721	174	25	(	(	PUNCT
issue-721	174	26	holtz	holtz	NOUN
issue-721	174	27	-	-	PUNCT
issue-721	174	28	eakin	eakin	PROPN
issue-721	174	29	and	and	CCONJ
issue-721	174	30	rosen	rosen	PROPN
issue-721	174	31	,	,	PUNCT
issue-721	174	32	1988	1988	NUM
issue-721	174	33	;	;	PUNCT
issue-721	174	34	de	de	PROPN
issue-721	174	35	borger	borger	PROPN
issue-721	174	36	,	,	PUNCT
issue-721	174	37	1994	1994	NUM
issue-721	174	38	):	):	PUNCT
issue-721	174	39	cfu	cfu	NOUN
issue-721	174	40	õ	õ	NOUN
issue-721	174	41	avau	avau	NOUN
issue-721	174	42	xy	xy	ADP
issue-721	174	43	avau	avau	NOUN
issue-721	175	1	õ	õ	INTJ
issue-721	175	2	r	r	NOUN
issue-721	175	3	y	y	NOUN
issue-721	175	4	r	r	NOUN
issue-721	175	5	avau	avau	NOUN
issue-721	175	6	y	y	PROPN
issue-721	175	7	avau	avau	PROPN
issue-721	175	8	�	�	PROPN
issue-721	175	9	�	�	PROPN
issue-721	175	10	�	�	PROPN
issue-721	175	11	�	�	PROPN
issue-721	175	12	�	�	PROPN
issue-721	175	13	«	«	PUNCT
issue-721	175	14	»	»	PUNCT
issue-721	175	15	«	«	PUNCT
issue-721	175	16	»	»	X
issue-721	175	17	«	«	PUNCT
issue-721	175	18	»	»	X
issue-721	175	19	«	«	PUNCT
issue-721	175	20	»	»	X
issue-721	175	21	«	«	PUNCT
issue-721	175	22	»	»	PUNCT
issue-721	175	23	=	=	SYM
issue-721	175	24	∑	∑	PUNCT
issue-721	175	25	(	(	PUNCT
issue-721	175	26	)	)	PUNCT
issue-721	175	27	×	×	NOUN
issue-721	175	28	(	(	PUNCT
issue-721	175	29	)	)	PUNCT
issue-721	175	30	(	(	PUNCT
issue-721	175	31	)	)	PUNCT
issue-721	175	32	{	{	PUNCT
issue-721	175	33	}	}	PUNCT
issue-721	175	34			PROPN
issue-721	175	35			PROPN
issue-721	175	36			PROPN
issue-721	175	37			PROPN
issue-721	175	38	cfu	cfu	NOUN
issue-721	175	39	õ	õ	NOUN
issue-721	175	40	avau	avau	NOUN
issue-721	175	41	xy	xy	ADP
issue-721	175	42	avau	avau	NOUN
issue-721	175	43	õ	õ	INTJ
issue-721	175	44	r	r	NOUN
issue-721	175	45	y	y	NOUN
issue-721	175	46	r	r	NOUN
issue-721	175	47	avau	avau	NOUN
issue-721	175	48	y	y	PROPN
issue-721	175	49	avau	avau	PROPN
issue-721	175	50	�	�	PROPN
issue-721	175	51	�	�	PROPN
issue-721	175	52	�	�	PROPN
issue-721	175	53	�	�	PROPN
issue-721	175	54	�	�	PROPN
issue-721	175	55	«	«	PUNCT
issue-721	175	56	»	»	PUNCT
issue-721	175	57	«	«	PUNCT
issue-721	175	58	»	»	X
issue-721	175	59	«	«	PUNCT
issue-721	175	60	»	»	X
issue-721	175	61	«	«	PUNCT
issue-721	175	62	»	»	X
issue-721	175	63	«	«	PUNCT
issue-721	175	64	»	»	PUNCT
issue-721	175	65	=	=	SYM
issue-721	175	66	∑	∑	PUNCT
issue-721	175	67	(	(	PUNCT
issue-721	175	68	)	)	PUNCT
issue-721	175	69	×	×	NOUN
issue-721	175	70	(	(	PUNCT
issue-721	175	71	)	)	PUNCT
issue-721	175	72	(	(	PUNCT
issue-721	175	73	)	)	PUNCT
issue-721	175	74	{	{	PUNCT
issue-721	175	75	}	}	PUNCT
issue-721	175	76			PROPN
issue-721	175	77			PROPN
issue-721	175	78			PROPN
issue-721	175	79			PROPN
issue-721	175	80	(	(	PUNCT
issue-721	175	81	2	2	NUM
issue-721	175	82	)	)	PUNCT
issue-721	175	83	conversion	conversion	NOUN
issue-721	175	84	factor	factor	NOUN
issue-721	175	85	=	=	PROPN
issue-721	175	86	σ	σ	PROPN
issue-721	175	87	(	(	PUNCT
issue-721	175	88	amount	amount	NOUN
issue-721	175	89	of	of	ADP
issue-721	175	90	value	value	NOUN
issue-721	175	91	-	-	PUNCT
issue-721	175	92	added	add	VERB
issue-721	175	93	(	(	PUNCT
issue-721	175	94	industrial	industrial	ADJ
issue-721	175	95	production	production	NOUN
issue-721	175	96	,	,	PUNCT
issue-721	175	97	wage	wage	NOUN
issue-721	175	98	fund	fund	NOUN
issue-721	175	99	)	)	PUNCT
issue-721	175	100	in	in	ADP
issue-721	175	101	“	"	PUNCT
issue-721	175	102	y	y	PROPN
issue-721	175	103	”	"	PUNCT
issue-721	175	104	branch	branch	NOUN
issue-721	175	105	of	of	ADP
issue-721	175	106	the	the	DET
issue-721	175	107	economy	economy	NOUN
issue-721	175	108	(	(	PUNCT
issue-721	175	109	industry	industry	NOUN
issue-721	175	110	)	)	PUNCT
issue-721	175	111	in	in	ADP
issue-721	175	112	the	the	DET
issue-721	175	113	“	"	PUNCT
issue-721	175	114	x	x	NOUN
issue-721	175	115	”	"	PUNCT
issue-721	175	116	city	city	NOUN
issue-721	175	117	of	of	ADP
issue-721	175	118	ukraine	ukraine	NOUN
issue-721	175	119	)	)	PUNCT
issue-721	175	120	/	/	SYM
issue-721	175	121	(	(	PUNCT
issue-721	175	122	value	value	NOUN
issue-721	175	123	-	-	PUNCT
issue-721	175	124	added	add	VERB
issue-721	175	125	(	(	PUNCT
issue-721	175	126	industrial	industrial	ADJ
issue-721	175	127	production	production	NOUN
issue-721	175	128	,	,	PUNCT
issue-721	175	129	wage	wage	NOUN
issue-721	175	130	fund	fund	NOUN
issue-721	175	131	)	)	PUNCT
issue-721	175	132	in	in	ADP
issue-721	175	133	all	all	DET
issue-721	175	134	branches	branch	NOUN
issue-721	175	135	of	of	ADP
issue-721	175	136	economy	economy	NOUN
issue-721	175	137	(	(	PUNCT
issue-721	175	138	industry	industry	NOUN
issue-721	175	139	)	)	PUNCT
issue-721	175	140	in	in	ADP
issue-721	175	141	the	the	DET
issue-721	175	142	“	"	PUNCT
issue-721	175	143	x	x	NOUN
issue-721	175	144	”	"	PUNCT
issue-721	175	145	city	city	NOUN
issue-721	175	146	of	of	ADP
issue-721	175	147	ukraine	ukraine	NOUN
issue-721	175	148	)	)	PUNCT
issue-721	176	1	*	*	PUNCT
issue-721	176	2	(	(	PUNCT
issue-721	176	3	projected	project	VERB
issue-721	176	4	(	(	PUNCT
issue-721	176	5	reporting	reporting	NOUN
issue-721	176	6	)	)	PUNCT
issue-721	176	7	volume	volume	NOUN
issue-721	176	8	of	of	ADP
issue-721	176	9	all	all	DET
issue-721	176	10	tax	tax	NOUN
issue-721	176	11	revenues	revenue	NOUN
issue-721	176	12	assigned	assign	VERB
issue-721	176	13	to	to	ADP
issue-721	176	14	cities	city	NOUN
issue-721	176	15	,	,	PUNCT
issue-721	176	16	for	for	ADP
issue-721	176	17	“	"	PUNCT
issue-721	176	18	y	y	PROPN
issue-721	176	19	”	"	PUNCT
issue-721	176	20	sector	sector	NOUN
issue-721	176	21	of	of	ADP
issue-721	176	22	the	the	DET
issue-721	176	23	economy	economy	NOUN
issue-721	176	24	(	(	PUNCT
issue-721	176	25	industry	industry	NOUN
issue-721	176	26	)	)	PUNCT
issue-721	176	27	of	of	ADP
issue-721	176	28	ukraine	ukraine	NOUN
issue-721	176	29	)	)	PUNCT
issue-721	176	30	/	/	PUNCT
issue-721	176	31	(	(	PUNCT
issue-721	176	32	forecast	forecast	NOUN
issue-721	176	33	(	(	PUNCT
issue-721	176	34	reporting	reporting	NOUN
issue-721	176	35	)	)	PUNCT
issue-721	176	36	volume	volume	NOUN
issue-721	176	37	of	of	ADP
issue-721	176	38	all	all	DET
issue-721	176	39	tax	tax	NOUN
issue-721	176	40	revenues	revenue	NOUN
issue-721	176	41	assigned	assign	VERB
issue-721	176	42	to	to	ADP
issue-721	176	43	cities	city	NOUN
issue-721	176	44	in	in	ADP
issue-721	176	45	all	all	DET
issue-721	176	46	sectors	sector	NOUN
issue-721	176	47	of	of	ADP
issue-721	176	48	the	the	DET
issue-721	176	49	economy	economy	NOUN
issue-721	176	50	(	(	PUNCT
issue-721	176	51	industry	industry	NOUN
issue-721	176	52	)	)	PUNCT
issue-721	176	53	)	)	PUNCT
issue-721	176	54	of	of	ADP
issue-721	176	55	ukraine	ukraine	PROPN
issue-721	176	56	/	/	PUNCT
issue-721	176	57	(	(	PUNCT
issue-721	176	58	value	value	NOUN
issue-721	176	59	-	-	PUNCT
issue-721	176	60	added	add	VERB
issue-721	176	61	(	(	PUNCT
issue-721	176	62	industrial	industrial	ADJ
issue-721	176	63	production	production	NOUN
issue-721	176	64	,	,	PUNCT
issue-721	176	65	wage	wage	NOUN
issue-721	176	66	fund	fund	NOUN
issue-721	176	67	)	)	PUNCT
issue-721	176	68	in	in	ADP
issue-721	176	69	the	the	DET
issue-721	176	70	“	"	PUNCT
issue-721	176	71	y	y	NOUN
issue-721	176	72	”	"	PUNCT
issue-721	176	73	sector	sector	NOUN
issue-721	176	74	of	of	ADP
issue-721	176	75	the	the	DET
issue-721	176	76	economy	economy	NOUN
issue-721	176	77	(	(	PUNCT
issue-721	176	78	industry	industry	NOUN
issue-721	176	79	)	)	PUNCT
issue-721	176	80	in	in	ADP
issue-721	176	81	all	all	DET
issue-721	176	82	cities	city	NOUN
issue-721	176	83	of	of	ADP
issue-721	176	84	ukraine	ukraine	NOUN
issue-721	176	85	)	)	PUNCT
issue-721	176	86	/	/	SYM
issue-721	176	87	(	(	PUNCT
issue-721	176	88	value	value	NOUN
issue-721	176	89	-	-	PUNCT
issue-721	176	90	added	add	VERB
issue-721	176	91	(	(	PUNCT
issue-721	176	92	industrial	industrial	ADJ
issue-721	176	93	production	production	NOUN
issue-721	176	94	,	,	PUNCT
issue-721	176	95	wage	wage	NOUN
issue-721	176	96	fund	fund	NOUN
issue-721	176	97	)	)	PUNCT
issue-721	176	98	in	in	ADP
issue-721	176	99	all	all	DET
issue-721	176	100	sectors	sector	NOUN
issue-721	176	101	of	of	ADP
issue-721	176	102	the	the	DET
issue-721	176	103	economy	economy	NOUN
issue-721	176	104	(	(	PUNCT
issue-721	176	105	industry	industry	NOUN
issue-721	176	106	)	)	PUNCT
issue-721	176	107	in	in	ADP
issue-721	176	108	all	all	DET
issue-721	176	109	cities	city	NOUN
issue-721	176	110	of	of	ADP
issue-721	176	111	ukraine	ukraine	NOUN
issue-721	176	112	)	)	PUNCT
issue-721	176	113	.	.	PUNCT
issue-721	177	1	at	at	ADP
issue-721	177	2	the	the	DET
issue-721	177	3	same	same	ADJ
issue-721	177	4	time	time	NOUN
issue-721	177	5	,	,	PUNCT
issue-721	177	6	in	in	ADP
issue-721	177	7	order	order	NOUN
issue-721	177	8	to	to	PART
issue-721	177	9	ensure	ensure	VERB
issue-721	177	10	the	the	DET
issue-721	177	11	most	most	ADV
issue-721	177	12	stable	stable	ADJ
issue-721	177	13	distribution	distribution	NOUN
issue-721	177	14	of	of	ADP
issue-721	177	15	financial	financial	ADJ
issue-721	177	16	assistance	assistance	NOUN
issue-721	177	17	,	,	PUNCT
issue-721	177	18	it	it	PRON
issue-721	177	19	is	be	AUX
issue-721	177	20	necessary	necessary	ADJ
issue-721	177	21	to	to	PART
issue-721	177	22	use	use	VERB
issue-721	177	23	the	the	DET
issue-721	177	24	reporting	reporting	NOUN
issue-721	177	25	data	datum	NOUN
issue-721	177	26	for	for	ADP
issue-721	177	27	several	several	ADJ
issue-721	177	28	periods	period	NOUN
issue-721	177	29	(	(	PUNCT
issue-721	177	30	years	year	NOUN
issue-721	177	31	)	)	PUNCT
issue-721	177	32	to	to	PART
issue-721	177	33	determine	determine	VERB
issue-721	177	34	the	the	DET
issue-721	177	35	tax	tax	NOUN
issue-721	177	36	potential	potential	NOUN
issue-721	177	37	.	.	PUNCT
issue-721	178	1	tax	tax	NOUN
issue-721	178	2	potential	potential	NOUN
issue-721	178	3	can	can	AUX
issue-721	178	4	also	also	ADV
issue-721	178	5	be	be	AUX
issue-721	178	6	estimated	estimate	VERB
issue-721	178	7	by	by	ADP
issue-721	178	8	types	type	NOUN
issue-721	178	9	of	of	ADP
issue-721	178	10	taxes	taxis	NOUN
issue-721	178	11	in	in	ADP
issue-721	178	12	the	the	DET
issue-721	178	13	case	case	NOUN
issue-721	178	14	of	of	ADP
issue-721	178	15	the	the	DET
issue-721	178	16	possibility	possibility	NOUN
issue-721	178	17	to	to	PART
issue-721	178	18	allocate	allocate	VERB
issue-721	178	19	and	and	CCONJ
issue-721	178	20	estimate	estimate	VERB
issue-721	178	21	indirect	indirect	ADJ
issue-721	178	22	metrics	metric	NOUN
issue-721	178	23	of	of	ADP
issue-721	178	24	the	the	DET
issue-721	178	25	tax	tax	NOUN
issue-721	178	26	base	base	NOUN
issue-721	178	27	of	of	ADP
issue-721	178	28	cities	city	NOUN
issue-721	178	29	.	.	PUNCT
issue-721	179	1	for	for	ADP
issue-721	179	2	example	example	NOUN
issue-721	179	3	,	,	PUNCT
issue-721	179	4	for	for	ADP
issue-721	179	5	land	land	NOUN
issue-721	179	6	tax	tax	NOUN
issue-721	179	7	,	,	PUNCT
issue-721	179	8	the	the	DET
issue-721	179	9	cadastral	cadastral	ADJ
issue-721	179	10	value	value	NOUN
issue-721	179	11	of	of	ADP
issue-721	179	12	land	land	NOUN
issue-721	179	13	could	could	AUX
issue-721	179	14	be	be	AUX
issue-721	179	15	used	use	VERB
issue-721	179	16	as	as	ADP
issue-721	179	17	an	an	DET
issue-721	179	18	indicator	indicator	NOUN
issue-721	179	19	(	(	PUNCT
issue-721	179	20	probably	probably	ADV
issue-721	179	21	,	,	PUNCT
issue-721	179	22	with	with	ADP
issue-721	179	23	adjustments	adjustment	NOUN
issue-721	179	24	to	to	ADP
issue-721	179	25	certain	certain	ADJ
issue-721	179	26	defined	define	VERB
issue-721	179	27	benefits	benefit	NOUN
issue-721	179	28	for	for	ADP
issue-721	179	29	certain	certain	ADJ
issue-721	179	30	categories	category	NOUN
issue-721	179	31	of	of	ADP
issue-721	179	32	taxpayers	taxpayer	NOUN
issue-721	179	33	)	)	PUNCT
issue-721	179	34	;	;	PUNCT
issue-721	179	35	for	for	ADP
issue-721	179	36	taxes	taxis	NOUN
issue-721	179	37	on	on	ADP
issue-721	179	38	small	small	ADJ
issue-721	179	39	businesses	business	NOUN
issue-721	179	40	–	–	PUNCT
issue-721	179	41	the	the	DET
issue-721	179	42	volume	volume	NOUN
issue-721	179	43	of	of	ADP
issue-721	179	44	their	their	PRON
issue-721	179	45	turnover	turnover	NOUN
issue-721	179	46	could	could	AUX
issue-721	179	47	be	be	AUX
issue-721	179	48	used	use	VERB
issue-721	179	49	(	(	PUNCT
issue-721	179	50	brueckner	brueckner	NOUN
issue-721	179	51	and	and	CCONJ
issue-721	179	52	saavedra	saavedra	PROPN
issue-721	179	53	,	,	PUNCT
issue-721	179	54	2001	2001	NUM
issue-721	179	55	)	)	PUNCT
issue-721	179	56	.	.	PUNCT
issue-721	180	1	the	the	DET
issue-721	180	2	tax	tax	NOUN
issue-721	180	3	potential	potential	NOUN
issue-721	180	4	by	by	ADP
issue-721	180	5	type	type	NOUN
issue-721	180	6	of	of	ADP
issue-721	180	7	tax	tax	NOUN
issue-721	180	8	should	should	AUX
issue-721	180	9	be	be	AUX
issue-721	180	10	assessed	assess	VERB
issue-721	180	11	based	base	VERB
issue-721	180	12	on	on	ADP
issue-721	180	13	the	the	DET
issue-721	180	14	assumption	assumption	NOUN
issue-721	180	15	that	that	SCONJ
issue-721	180	16	the	the	DET
issue-721	180	17	tax	tax	NOUN
issue-721	180	18	base	base	NOUN
issue-721	180	19	available	available	ADJ
issue-721	180	20	in	in	ADP
issue-721	180	21	the	the	DET
issue-721	180	22	city	city	NOUN
issue-721	180	23	is	be	AUX
issue-721	180	24	used	use	VERB
issue-721	180	25	with	with	ADP
issue-721	180	26	the	the	DET
issue-721	180	27	region	region	NOUN
issue-721	180	28	’s	’s	PART
issue-721	180	29	average	average	ADJ
issue-721	180	30	efficiency	efficiency	NOUN
issue-721	180	31	(	(	PUNCT
issue-721	180	32	the	the	DET
issue-721	180	33	same	same	ADJ
issue-721	180	34	amount	amount	NOUN
issue-721	180	35	of	of	ADP
issue-721	180	36	tax	tax	NOUN
issue-721	180	37	is	be	AUX
issue-721	180	38	levied	levy	VERB
issue-721	180	39	from	from	ADP
issue-721	180	40	one	one	NUM
issue-721	180	41	unit	unit	NOUN
issue-721	180	42	of	of	ADP
issue-721	180	43	measurement	measurement	NOUN
issue-721	180	44	in	in	ADP
issue-721	180	45	which	which	PRON
issue-721	180	46	the	the	DET
issue-721	180	47	tax	tax	NOUN
issue-721	180	48	base	base	NOUN
issue-721	180	49	is	be	AUX
issue-721	180	50	expressed	express	VERB
issue-721	180	51	)	)	PUNCT
issue-721	180	52	.	.	PUNCT
issue-721	181	1	for	for	ADP
issue-721	181	2	these	these	DET
issue-721	181	3	taxes	taxis	NOUN
issue-721	181	4	,	,	PUNCT
issue-721	181	5	the	the	DET
issue-721	181	6	tax	tax	NOUN
issue-721	181	7	potential	potential	NOUN
issue-721	181	8	is	be	AUX
issue-721	181	9	estimated	estimate	VERB
issue-721	181	10	by	by	ADP
issue-721	181	11	multiplying	multiply	VERB
issue-721	181	12	the	the	DET
issue-721	181	13	indicator	indicator	NOUN
issue-721	181	14	selected	select	VERB
issue-721	181	15	as	as	ADP
issue-721	181	16	the	the	DET
issue-721	181	17	tax	tax	NOUN
issue-721	181	18	base	base	NOUN
issue-721	181	19	for	for	ADP
issue-721	181	20	the	the	DET
issue-721	181	21	average	average	ADJ
issue-721	181	22	representative3	representative3	NOUN
issue-721	181	23	tax	tax	NOUN
issue-721	181	24	rate	rate	NOUN
issue-721	181	25	.	.	PUNCT
issue-721	182	1	thus	thus	ADV
issue-721	182	2	,	,	PUNCT
issue-721	182	3	the	the	DET
issue-721	182	4	average	average	ADJ
issue-721	182	5	representative	representative	ADJ
issue-721	182	6	tax	tax	NOUN
issue-721	182	7	rate	rate	NOUN
issue-721	182	8	(	(	PUNCT
issue-721	182	9	for	for	ADP
issue-721	182	10	entities	entity	NOUN
issue-721	182	11	)	)	PUNCT
issue-721	182	12	is	be	AUX
issue-721	182	13	calculated	calculate	VERB
issue-721	182	14	as	as	ADP
issue-721	182	15	the	the	DET
issue-721	182	16	ratio	ratio	NOUN
issue-721	182	17	between	between	ADP
issue-721	182	18	the	the	DET
issue-721	182	19	projected	project	VERB
issue-721	182	20	tax	tax	NOUN
issue-721	182	21	collections	collection	NOUN
issue-721	182	22	and	and	CCONJ
issue-721	182	23	the	the	DET
issue-721	182	24	tax	tax	NOUN
issue-721	182	25	base	base	NOUN
issue-721	182	26	of	of	ADP
issue-721	182	27	this	this	DET
issue-721	182	28	tax	tax	NOUN
issue-721	182	29	for	for	ADP
issue-721	182	30	all	all	DET
issue-721	182	31	cities	city	NOUN
issue-721	182	32	(	(	PUNCT
issue-721	182	33	brueckner	brueckner	NOUN
issue-721	182	34	and	and	CCONJ
issue-721	182	35	saavedra	saavedra	PROPN
issue-721	182	36	,	,	PUNCT
issue-721	182	37	2001	2001	NUM
issue-721	182	38	)	)	PUNCT
issue-721	182	39	.	.	PUNCT
issue-721	183	1	tcu	tcu	PROPN
issue-721	183	2	xy	xy	PROPN
issue-721	183	3	tbu	tbu	PROPN
issue-721	183	4	xy	xy	PROPN
issue-721	183	5	tftru	tftru	PROPN
issue-721	183	6	y	y	PROPN
issue-721	183	7	ttbu	ttbu	VERB
issue-721	183	8	y	y	PROPN
issue-721	183	9	�	�	PROPN
issue-721	183	10	�	�	PROPN
issue-721	183	11	�	�	PROPN
issue-721	183	12	�	�	PROPN
issue-721	183	13	�	�	PROPN
issue-721	183	14	�	�	PROPN
issue-721	183	15	«	«	PUNCT
issue-721	183	16	»	»	PUNCT
issue-721	183	17	«	«	PUNCT
issue-721	183	18	»	»	X
issue-721	183	19	«	«	PUNCT
issue-721	183	20	»	»	X
issue-721	183	21	«	«	PUNCT
issue-721	183	22	»	»	PUNCT
issue-721	183	23	=	=	SYM
issue-721	183	24	×	×	PROPN
issue-721	183	25			NOUN
issue-721	183	26	(	(	PUNCT
issue-721	183	27	3	3	X
issue-721	183	28	)	)	PUNCT
issue-721	183	29	the	the	DET
issue-721	183	30	tax	tax	NOUN
issue-721	183	31	potential	potential	NOUN
issue-721	183	32	of	of	ADP
issue-721	183	33	the	the	DET
issue-721	183	34	city	city	NOUN
issue-721	183	35	“	"	PUNCT
issue-721	183	36	x	x	NOUN
issue-721	183	37	”	"	PUNCT
issue-721	183	38	of	of	ADP
issue-721	183	39	ukraine	ukraine	NOUN
issue-721	183	40	and	and	CCONJ
issue-721	183	41	from	from	ADP
issue-721	183	42	the	the	DET
issue-721	183	43	“	"	PUNCT
issue-721	183	44	y	y	PROPN
issue-721	183	45	”	"	PUNCT
issue-721	183	46	tax	tax	NOUN
issue-721	183	47	of	of	ADP
issue-721	183	48	ukraine	ukraine	NOUN
issue-721	183	49	(	(	PUNCT
issue-721	183	50	tcu	tcu	PROPN
issue-721	183	51	xy	xy	PROPN
issue-721	183	52	�	�	PROPN
issue-721	183	53	«	«	PUNCT
issue-721	183	54	»	»	PUNCT
issue-721	183	55	)	)	PUNCT
issue-721	184	1	=	=	SYM
issue-721	184	2	the	the	DET
issue-721	184	3	“	"	PUNCT
issue-721	184	4	y	y	PROPN
issue-721	184	5	”	"	PUNCT
issue-721	184	6	tax	tax	NOUN
issue-721	184	7	base	base	NOUN
issue-721	184	8	of	of	ADP
issue-721	184	9	ukraine	ukraine	NOUN
issue-721	184	10	in	in	ADP
issue-721	184	11	the	the	DET
issue-721	184	12	“	"	PUNCT
issue-721	184	13	x	x	NOUN
issue-721	184	14	”	"	PUNCT
issue-721	184	15	city	city	NOUN
issue-721	184	16	of	of	ADP
issue-721	184	17	ukraine	ukraine	NOUN
issue-721	184	18	in	in	ADP
issue-721	184	19	the	the	DET
issue-721	184	20	forecast	forecast	NOUN
issue-721	184	21	year	year	NOUN
issue-721	184	22	*	*	PUNCT
issue-721	185	1	the	the	DET
issue-721	185	2	total	total	ADJ
issue-721	185	3	forecast	forecast	NOUN
issue-721	185	4	of	of	ADP
issue-721	185	5	tax	tax	NOUN
issue-721	185	6	revenue	revenue	NOUN
issue-721	185	7	“	"	PUNCT
issue-721	185	8	y	y	PROPN
issue-721	185	9	”	"	PUNCT
issue-721	185	10	of	of	ADP
issue-721	185	11	ukraine	ukraine	NOUN
issue-721	185	12	to	to	ADP
issue-721	185	13	the	the	DET
issue-721	185	14	budgets	budget	NOUN
issue-721	185	15	of	of	ADP
issue-721	185	16	all	all	DET
issue-721	185	17	cities	city	NOUN
issue-721	185	18	of	of	ADP
issue-721	185	19	this	this	DET
issue-721	185	20	type	type	NOUN
issue-721	185	21	of	of	ADP
issue-721	185	22	ukraine	ukraine	NOUN
issue-721	185	23	/	/	SYM
issue-721	185	24	total	total	ADJ
issue-721	185	25	tax	tax	NOUN
issue-721	185	26	base	base	NOUN
issue-721	185	27	of	of	ADP
issue-721	185	28	the	the	DET
issue-721	185	29	tax	tax	NOUN
issue-721	185	30	“	"	PUNCT
issue-721	185	31	y	y	PROPN
issue-721	185	32	”	"	PUNCT
issue-721	185	33	of	of	ADP
issue-721	185	34	ukraine	ukraine	NOUN
issue-721	185	35	.	.	PUNCT
issue-721	186	1	thus	thus	ADV
issue-721	186	2	,	,	PUNCT
issue-721	186	3	the	the	DET
issue-721	186	4	tax	tax	NOUN
issue-721	186	5	potential	potential	NOUN
issue-721	186	6	for	for	ADP
issue-721	186	7	all	all	DET
issue-721	186	8	types	type	NOUN
issue-721	186	9	of	of	ADP
issue-721	186	10	taxes	taxis	NOUN
issue-721	186	11	(	(	PUNCT
issue-721	186	12	tcu	tcu	NOUN
issue-721	186	13	x	x	X
issue-721	186	14	«	«	PUNCT
issue-721	186	15	»	»	PUNCT
issue-721	186	16	)	)	PUNCT
issue-721	186	17	for	for	ADP
issue-721	186	18	this	this	DET
issue-721	186	19	calculation	calculation	NOUN
issue-721	186	20	will	will	AUX
issue-721	186	21	be	be	AUX
issue-721	186	22	determined	determine	VERB
issue-721	186	23	by	by	ADP
issue-721	186	24	the	the	DET
issue-721	186	25	formula	formula	NOUN
issue-721	186	26	(	(	PUNCT
issue-721	186	27	brueckner	brueckner	NOUN
issue-721	186	28	and	and	CCONJ
issue-721	186	29	saavedra	saavedra	PROPN
issue-721	186	30	,	,	PUNCT
issue-721	186	31	2001	2001	NUM
issue-721	186	32	):	):	PUNCT
issue-721	186	33	tcu	tcu	PROPN
issue-721	186	34	x	x	SYM
issue-721	186	35	tcu	tcu	PROPN
issue-721	186	36	xy	xy	NOUN
issue-721	186	37	«	«	PUNCT
issue-721	186	38	»	»	X
issue-721	186	39	«	«	PUNCT
issue-721	186	40	»	»	PUNCT
issue-721	186	41	�	�	PROPN
issue-721	186	42	�	�	PROPN
issue-721	186	43	=	=	PRON
issue-721	186	44	∑	∑	PUNCT
issue-721	186	45	(	(	PUNCT
issue-721	186	46	)	)	PUNCT
issue-721	186	47	(	(	PUNCT
issue-721	186	48	4	4	X
issue-721	186	49	)	)	PUNCT
issue-721	186	50	the	the	DET
issue-721	186	51	amount	amount	NOUN
issue-721	186	52	of	of	ADP
issue-721	186	53	tax	tax	NOUN
issue-721	186	54	potentials	potential	NOUN
issue-721	186	55	in	in	ADP
issue-721	186	56	the	the	DET
issue-721	186	57	city	city	NOUN
issue-721	186	58	by	by	ADP
issue-721	186	59	type	type	NOUN
issue-721	186	60	of	of	ADP
issue-721	186	61	taxes	taxis	NOUN
issue-721	186	62	in	in	ADP
issue-721	186	63	the	the	DET
issue-721	186	64	city	city	NOUN
issue-721	186	65	“	"	PUNCT
issue-721	186	66	x	x	NOUN
issue-721	186	67	”	"	PUNCT
issue-721	186	68	of	of	ADP
issue-721	186	69	ukraine	ukraine	NOUN
issue-721	186	70	(	(	PUNCT
issue-721	186	71	the	the	DET
issue-721	186	72	amount	amount	NOUN
issue-721	186	73	of	of	ADP
issue-721	186	74	tax	tax	NOUN
issue-721	186	75	potential	potential	NOUN
issue-721	186	76	)	)	PUNCT
issue-721	186	77	=	=	SYM
issue-721	186	78	σ	σ	PROPN
issue-721	186	79	(	(	PUNCT
issue-721	186	80	tax	tax	NOUN
issue-721	186	81	base	base	NOUN
issue-721	186	82	of	of	ADP
issue-721	186	83	tax	tax	NOUN
issue-721	186	84	“	"	PUNCT
issue-721	186	85	y	y	NOUN
issue-721	186	86	”	"	PUNCT
issue-721	186	87	of	of	ADP
issue-721	186	88	ukraine	ukraine	NOUN
issue-721	186	89	in	in	ADP
issue-721	186	90	the	the	DET
issue-721	186	91	city	city	NOUN
issue-721	186	92	“	"	PUNCT
issue-721	186	93	x	x	NOUN
issue-721	186	94	”	"	PUNCT
issue-721	186	95	of	of	ADP
issue-721	186	96	ukraine	ukraine	NOUN
issue-721	186	97	in	in	ADP
issue-721	186	98	the	the	DET
issue-721	186	99	forecast	forecast	NOUN
issue-721	186	100	year	year	NOUN
issue-721	186	101	)	)	PUNCT
issue-721	186	102	.	.	PUNCT
issue-721	187	1	when	when	SCONJ
issue-721	187	2	using	use	VERB
issue-721	187	3	the	the	DET
issue-721	187	4	assessment	assessment	NOUN
issue-721	187	5	of	of	ADP
issue-721	187	6	tax	tax	NOUN
issue-721	187	7	potential	potential	NOUN
issue-721	187	8	based	base	VERB
issue-721	187	9	on	on	ADP
issue-721	187	10	aggregate	aggregate	ADJ
issue-721	187	11	factors	factor	NOUN
issue-721	187	12	,	,	PUNCT
issue-721	187	13	it	it	PRON
issue-721	187	14	is	be	AUX
issue-721	187	15	not	not	PART
issue-721	187	16	necessary	necessary	ADJ
issue-721	187	17	to	to	PART
issue-721	187	18	use	use	VERB
issue-721	187	19	separate	separate	ADJ
issue-721	187	20	accounting	accounting	NOUN
issue-721	187	21	for	for	ADP
issue-721	187	22	a	a	DET
issue-721	187	23	significant	significant	ADJ
issue-721	187	24	number	number	NOUN
issue-721	187	25	of	of	ADP
issue-721	187	26	branches	branch	NOUN
issue-721	187	27	of	of	ADP
issue-721	187	28	economy	economy	NOUN
issue-721	187	29	and	and	CCONJ
issue-721	187	30	industry	industry	NOUN
issue-721	187	31	,	,	PUNCT
issue-721	187	32	especially	especially	ADV
issue-721	187	33	if	if	SCONJ
issue-721	187	34	one	one	PRON
issue-721	187	35	takes	take	VERB
issue-721	187	36	into	into	ADP
issue-721	187	37	account	account	NOUN
issue-721	187	38	the	the	DET
issue-721	187	39	fact	fact	NOUN
issue-721	187	40	that	that	SCONJ
issue-721	187	41	the	the	DET
issue-721	187	42	levels	level	NOUN
issue-721	187	43	of	of	ADP
issue-721	187	44	tax	tax	NOUN
issue-721	187	45	burden	burden	NOUN
issue-721	187	46	practically	practically	ADV
issue-721	187	47	do	do	AUX
issue-721	187	48	not	not	PART
issue-721	187	49	differ	differ	VERB
issue-721	187	50	for	for	ADP
issue-721	187	51	each	each	PRON
issue-721	187	52	of	of	ADP
issue-721	187	53	them	they	PRON
issue-721	187	54	.	.	PUNCT
issue-721	188	1	in	in	ADP
issue-721	188	2	the	the	DET
issue-721	188	3	same	same	ADJ
issue-721	188	4	way	way	NOUN
issue-721	188	5	as	as	SCONJ
issue-721	188	6	the	the	DET
issue-721	188	7	representative	representative	ADJ
issue-721	188	8	tax	tax	NOUN
issue-721	188	9	rates	rate	NOUN
issue-721	188	10	method	method	NOUN
issue-721	188	11	is	be	AUX
issue-721	188	12	applied	apply	VERB
issue-721	188	13	,	,	PUNCT
issue-721	188	14	which	which	PRON
issue-721	188	15	does	do	AUX
issue-721	188	16	not	not	PART
issue-721	188	17	necessarily	necessarily	ADV
issue-721	188	18	include	include	VERB
issue-721	188	19	the	the	DET
issue-721	188	20	assessment	assessment	NOUN
issue-721	188	21	of	of	ADP
issue-721	188	22	each	each	DET
issue-721	188	23	type	type	NOUN
issue-721	188	24	of	of	ADP
issue-721	188	25	tax	tax	NOUN
issue-721	188	26	(	(	PUNCT
issue-721	188	27	especially	especially	ADV
issue-721	188	28	if	if	SCONJ
issue-721	188	29	its	its	PRON
issue-721	188	30	share	share	NOUN
issue-721	188	31	in	in	ADP
issue-721	188	32	the	the	DET
issue-721	188	33	city	city	NOUN
issue-721	188	34	’s	’s	PART
issue-721	188	35	tax	tax	NOUN
issue-721	188	36	revenues	revenue	NOUN
issue-721	188	37	is	be	AUX
issue-721	188	38	insignificant	insignificant	ADJ
issue-721	188	39	)	)	PUNCT
issue-721	188	40	.	.	PUNCT
issue-721	189	1	the	the	DET
issue-721	189	2	adjustment	adjustment	NOUN
issue-721	189	3	factor	factor	NOUN
issue-721	189	4	for	for	ADP
issue-721	189	5	expenditure	expenditure	NOUN
issue-721	189	6	should	should	AUX
issue-721	189	7	be	be	AUX
issue-721	189	8	used	use	VERB
issue-721	189	9	to	to	PART
issue-721	189	10	assess	assess	VERB
issue-721	189	11	the	the	DET
issue-721	189	12	differences	difference	NOUN
issue-721	189	13	between	between	ADP
issue-721	189	14	cities	city	NOUN
issue-721	189	15	of	of	ADP
issue-721	189	16	the	the	DET
issue-721	189	17	same	same	ADJ
issue-721	189	18	type	type	NOUN
issue-721	189	19	to	to	PART
issue-721	189	20	find	find	VERB
issue-721	189	21	the	the	DET
issue-721	189	22	cost	cost	NOUN
issue-721	189	23	of	of	ADP
issue-721	189	24	providing	provide	VERB
issue-721	189	25	one	one	NUM
issue-721	189	26	and	and	CCONJ
issue-721	189	27	the	the	DET
issue-721	189	28	same	same	ADJ
issue-721	189	29	amount	amount	NOUN
issue-721	189	30	of	of	ADP
issue-721	189	31	budget	budget	NOUN
issue-721	189	32	services	service	NOUN
issue-721	189	33	per	per	ADP
issue-721	189	34	inhabitant	inhabitant	NOUN
issue-721	189	35	in	in	ADP
issue-721	189	36	the	the	DET
issue-721	189	37	area	area	NOUN
issue-721	189	38	(	(	PUNCT
issue-721	189	39	dablanorris	dablanorris	PROPN
issue-721	189	40	and	and	CCONJ
issue-721	189	41	wade	wade	PROPN
issue-721	189	42	,	,	PUNCT
issue-721	189	43	2002	2002	NUM
issue-721	189	44	;	;	PUNCT
issue-721	189	45	gershberg	gershberg	PROPN
issue-721	189	46	and	and	CCONJ
issue-721	189	47	winkler	winkler	NOUN
issue-721	189	48	,	,	PUNCT
issue-721	189	49	2004	2004	NUM
issue-721	189	50	)	)	PUNCT
issue-721	189	51	.	.	PUNCT
issue-721	190	1	the	the	DET
issue-721	190	2	use	use	NOUN
issue-721	190	3	of	of	ADP
issue-721	190	4	an	an	DET
issue-721	190	5	adjustment	adjustment	NOUN
issue-721	190	6	factor	factor	NOUN
issue-721	190	7	is	be	AUX
issue-721	190	8	necessary	necessary	ADJ
issue-721	190	9	for	for	ADP
issue-721	190	10	the	the	DET
issue-721	190	11	distribution	distribution	NOUN
issue-721	190	12	of	of	ADP
issue-721	190	13	intergovernmental	intergovernmental	ADJ
issue-721	190	14	transfers	transfer	NOUN
issue-721	190	15	for	for	ADP
issue-721	190	16	the	the	DET
issue-721	190	17	cities	city	NOUN
issue-721	190	18	with	with	ADP
issue-721	190	19	significant	significant	ADJ
issue-721	190	20	objective	objective	ADJ
issue-721	190	21	socio	socio	NOUN
issue-721	190	22	-	-	PUNCT
issue-721	190	23	demographic	demographic	ADJ
issue-721	190	24	,	,	PUNCT
issue-721	190	25	climatic	climatic	ADJ
issue-721	190	26	,	,	PUNCT
issue-721	190	27	geographical	geographical	ADJ
issue-721	190	28	,	,	PUNCT
issue-721	190	29	transport	transport	NOUN
issue-721	190	30	and	and	CCONJ
issue-721	190	31	other	other	ADJ
issue-721	190	32	conditions	condition	NOUN
issue-721	190	33	that	that	PRON
issue-721	190	34	determine	determine	VERB
issue-721	190	35	the	the	DET
issue-721	190	36	more	more	ADJ
issue-721	190	37	or	or	CCONJ
issue-721	190	38	less	less	ADV
issue-721	190	39	high	high	ADJ
issue-721	190	40	cost	cost	NOUN
issue-721	190	41	of	of	ADP
issue-721	190	42	an	an	DET
issue-721	190	43	identical	identical	ADJ
issue-721	190	44	set	set	NOUN
issue-721	190	45	of	of	ADP
issue-721	190	46	goods	good	NOUN
issue-721	190	47	and	and	CCONJ
issue-721	190	48	services	service	NOUN
issue-721	190	49	.	.	PUNCT
issue-721	191	1	in	in	ADP
issue-721	191	2	case	case	NOUN
issue-721	191	3	that	that	SCONJ
issue-721	191	4	these	these	DET
issue-721	191	5	differences	difference	NOUN
issue-721	191	6	are	be	AUX
issue-721	191	7	insignificant	insignificant	ADJ
issue-721	191	8	,	,	PUNCT
issue-721	191	9	the	the	DET
issue-721	191	10	application	application	NOUN
issue-721	191	11	of	of	ADP
issue-721	191	12	this	this	DET
issue-721	191	13	coefficient	coefficient	NOUN
issue-721	191	14	is	be	AUX
issue-721	191	15	ineffective	ineffective	ADJ
issue-721	191	16	(	(	PUNCT
issue-721	191	17	dabla	dabla	NOUN
issue-721	191	18	-	-	PUNCT
issue-721	191	19	norris	norris	NOUN
issue-721	191	20	and	and	CCONJ
issue-721	191	21	wade	wade	PROPN
issue-721	191	22	,	,	PUNCT
issue-721	191	23	2002	2002	NUM
issue-721	191	24	;	;	PUNCT
issue-721	191	25	gershberg	gershberg	PROPN
issue-721	191	26	and	and	CCONJ
issue-721	191	27	winkler	winkler	NOUN
issue-721	191	28	,	,	PUNCT
issue-721	191	29	2004	2004	NUM
issue-721	191	30	)	)	PUNCT
issue-721	191	31	.	.	PUNCT
issue-721	192	1	in	in	ADP
issue-721	192	2	general	general	ADJ
issue-721	192	3	,	,	PUNCT
issue-721	192	4	the	the	DET
issue-721	192	5	factor	factor	NOUN
issue-721	192	6	should	should	AUX
issue-721	192	7	represent	represent	VERB
issue-721	192	8	the	the	DET
issue-721	192	9	amount	amount	NOUN
issue-721	192	10	of	of	ADP
issue-721	192	11	budgetary	budgetary	ADJ
issue-721	192	12	funds	fund	NOUN
issue-721	192	13	to	to	PART
issue-721	192	14	be	be	AUX
issue-721	192	15	used	use	VERB
issue-721	192	16	in	in	ADP
issue-721	192	17	the	the	DET
issue-721	192	18	city	city	NOUN
issue-721	192	19	for	for	ADP
issue-721	192	20	implementation	implementation	NOUN
issue-721	192	21	3	3	NUM
issue-721	192	22	representativeness	representativeness	NOUN
issue-721	192	23	is	be	AUX
issue-721	192	24	the	the	DET
issue-721	192	25	ability	ability	NOUN
issue-721	192	26	of	of	ADP
issue-721	192	27	the	the	DET
issue-721	192	28	sample	sample	NOUN
issue-721	192	29	aggregate	aggregate	VERB
issue-721	192	30	to	to	PART
issue-721	192	31	reproduce	reproduce	VERB
issue-721	192	32	the	the	DET
issue-721	192	33	main	main	ADJ
issue-721	192	34	characteristics	characteristic	NOUN
issue-721	192	35	of	of	ADP
issue-721	192	36	the	the	DET
issue-721	192	37	general	general	ADJ
issue-721	192	38	aggregate	aggregate	NOUN
issue-721	192	39	.	.	PUNCT
issue-721	193	1	representativeness	representativeness	PROPN
issue-721	193	2	is	be	AUX
issue-721	193	3	achieved	achieve	VERB
issue-721	193	4	through	through	ADP
issue-721	193	5	the	the	DET
issue-721	193	6	correct	correct	ADJ
issue-721	193	7	formation	formation	NOUN
issue-721	193	8	of	of	ADP
issue-721	193	9	a	a	DET
issue-721	193	10	sample	sample	NOUN
issue-721	193	11	which	which	PRON
issue-721	193	12	must	must	AUX
issue-721	193	13	reproduce	reproduce	VERB
issue-721	193	14	the	the	DET
issue-721	193	15	overall	overall	ADJ
issue-721	193	16	object	object	NOUN
issue-721	193	17	by	by	ADP
issue-721	193	18	principal	principal	NOUN
issue-721	193	19	for	for	ADP
issue-721	193	20	the	the	DET
issue-721	193	21	study	study	NOUN
issue-721	193	22	parameters	parameter	NOUN
issue-721	193	23	.	.	PUNCT
issue-721	194	1	parameters	parameter	NOUN
issue-721	194	2	like	like	ADP
issue-721	194	3	reliability	reliability	NOUN
issue-721	194	4	and	and	CCONJ
issue-721	194	5	validity	validity	NOUN
issue-721	194	6	play	play	VERB
issue-721	194	7	a	a	DET
issue-721	194	8	significant	significant	ADJ
issue-721	194	9	role	role	NOUN
issue-721	194	10	in	in	ADP
issue-721	194	11	determining	determine	VERB
issue-721	194	12	the	the	DET
issue-721	194	13	quality	quality	NOUN
issue-721	194	14	of	of	ADP
issue-721	194	15	information	information	NOUN
issue-721	194	16	obtained	obtain	VERB
issue-721	194	17	as	as	ADP
issue-721	194	18	a	a	DET
issue-721	194	19	result	result	NOUN
issue-721	194	20	of	of	ADP
issue-721	194	21	empirical	empirical	ADJ
issue-721	194	22	research	research	NOUN
issue-721	194	23	,	,	PUNCT
issue-721	194	24	in	in	ADP
issue-721	194	25	addition	addition	NOUN
issue-721	194	26	to	to	AUX
issue-721	194	27	representativeness	representativeness	VERB
issue-721	194	28	.	.	PUNCT
issue-721	195	1	baltic	baltic	PROPN
issue-721	195	2	journal	journal	PROPN
issue-721	195	3	of	of	ADP
issue-721	195	4	economic	economic	ADJ
issue-721	195	5	studies	study	NOUN
issue-721	195	6	195	195	NUM
issue-721	195	7	vol	vol	NOUN
issue-721	195	8	.	.	PUNCT
issue-721	196	1	5	5	NUM
issue-721	196	2	,	,	PUNCT
issue-721	196	3	no	no	INTJ
issue-721	196	4	.	.	NOUN
issue-721	196	5	4	4	NUM
issue-721	196	6	,	,	PUNCT
issue-721	196	7	2019	2019	NUM
issue-721	196	8	of	of	ADP
issue-721	196	9	its	its	PRON
issue-721	196	10	assigned	assign	VERB
issue-721	196	11	budget	budget	NOUN
issue-721	196	12	service	service	NOUN
issue-721	196	13	responsibilities	responsibility	NOUN
issue-721	196	14	,	,	PUNCT
issue-721	196	15	taking	take	VERB
issue-721	196	16	into	into	ADP
issue-721	196	17	account	account	NOUN
issue-721	196	18	price	price	NOUN
issue-721	196	19	factors	factor	NOUN
issue-721	196	20	,	,	PUNCT
issue-721	196	21	compared	compare	VERB
issue-721	196	22	to	to	ADP
issue-721	196	23	the	the	DET
issue-721	196	24	per	per	X
issue-721	196	25	capita	capita	X
issue-721	196	26	average	average	NOUN
issue-721	196	27	for	for	ADP
issue-721	196	28	all	all	DET
issue-721	196	29	cities	city	NOUN
issue-721	196	30	of	of	ADP
issue-721	196	31	the	the	DET
issue-721	196	32	type	type	NOUN
issue-721	196	33	considered	consider	VERB
issue-721	196	34	,	,	PUNCT
issue-721	196	35	located	locate	VERB
issue-721	196	36	within	within	ADP
issue-721	196	37	the	the	DET
issue-721	196	38	respective	respective	ADJ
issue-721	196	39	territory	territory	NOUN
issue-721	196	40	(	(	PUNCT
issue-721	196	41	dabla	dabla	NOUN
issue-721	196	42	-	-	PUNCT
issue-721	196	43	norris	norris	NOUN
issue-721	196	44	and	and	CCONJ
issue-721	196	45	wade	wade	PROPN
issue-721	196	46	,	,	PUNCT
issue-721	196	47	2002	2002	NUM
issue-721	196	48	;	;	PUNCT
issue-721	196	49	gershberg	gershberg	PROPN
issue-721	196	50	and	and	CCONJ
issue-721	196	51	winkler	winkler	NOUN
issue-721	196	52	,	,	PUNCT
issue-721	196	53	2004	2004	NUM
issue-721	196	54	)	)	PUNCT
issue-721	196	55	.	.	PUNCT
issue-721	197	1	the	the	DET
issue-721	197	2	financial	financial	ADJ
issue-721	197	3	support	support	NOUN
issue-721	197	4	fund	fund	NOUN
issue-721	197	5	distribution	distribution	NOUN
issue-721	197	6	based	base	VERB
issue-721	197	7	on	on	ADP
issue-721	197	8	the	the	DET
issue-721	197	9	assessment	assessment	NOUN
issue-721	197	10	of	of	ADP
issue-721	197	11	the	the	DET
issue-721	197	12	level	level	NOUN
issue-721	197	13	of	of	ADP
issue-721	197	14	budget	budget	NOUN
issue-721	197	15	security	security	NOUN
issue-721	197	16	must	must	AUX
issue-721	197	17	be	be	AUX
issue-721	197	18	carried	carry	VERB
issue-721	197	19	out	out	ADP
issue-721	197	20	in	in	ADP
issue-721	197	21	order	order	NOUN
issue-721	197	22	to	to	PART
issue-721	197	23	increase	increase	VERB
issue-721	197	24	this	this	DET
issue-721	197	25	level	level	NOUN
issue-721	197	26	in	in	ADP
issue-721	197	27	the	the	DET
issue-721	197	28	least	least	ADJ
issue-721	197	29	secured	secured	ADJ
issue-721	197	30	cities	city	NOUN
issue-721	197	31	.	.	PUNCT
issue-721	198	1	the	the	DET
issue-721	198	2	level	level	NOUN
issue-721	198	3	of	of	ADP
issue-721	198	4	budget	budget	NOUN
issue-721	198	5	security	security	NOUN
issue-721	198	6	shows	show	VERB
issue-721	198	7	how	how	SCONJ
issue-721	198	8	many	many	ADJ
issue-721	198	9	times	time	NOUN
issue-721	198	10	more	more	ADJ
issue-721	198	11	or	or	CCONJ
issue-721	198	12	less	less	ADJ
issue-721	198	13	the	the	DET
issue-721	198	14	amount	amount	NOUN
issue-721	198	15	of	of	ADP
issue-721	198	16	budget	budget	NOUN
issue-721	198	17	revenues	revenue	NOUN
issue-721	198	18	of	of	ADP
issue-721	198	19	a	a	DET
issue-721	198	20	particular	particular	ADJ
issue-721	198	21	city	city	NOUN
issue-721	198	22	is	be	AUX
issue-721	198	23	(	(	PUNCT
issue-721	198	24	reduced	reduce	VERB
issue-721	198	25	to	to	ADP
issue-721	198	26	a	a	DET
issue-721	198	27	comparable	comparable	ADJ
issue-721	198	28	type	type	NOUN
issue-721	198	29	by	by	ADP
issue-721	198	30	accounting	account	VERB
issue-721	198	31	for	for	ADP
issue-721	198	32	price	price	NOUN
issue-721	198	33	factors	factor	NOUN
issue-721	198	34	and	and	CCONJ
issue-721	198	35	the	the	DET
issue-721	198	36	number	number	NOUN
issue-721	198	37	of	of	ADP
issue-721	198	38	consumers	consumer	NOUN
issue-721	198	39	of	of	ADP
issue-721	198	40	budget	budget	NOUN
issue-721	198	41	services	service	NOUN
issue-721	198	42	)	)	PUNCT
issue-721	198	43	,	,	PUNCT
issue-721	198	44	the	the	DET
issue-721	198	45	average	average	ADJ
issue-721	198	46	per	per	X
issue-721	198	47	capita	capita	X
issue-721	198	48	income	income	NOUN
issue-721	198	49	of	of	ADP
issue-721	198	50	all	all	DET
issue-721	198	51	cities	city	NOUN
issue-721	198	52	of	of	ADP
issue-721	198	53	this	this	DET
issue-721	198	54	type	type	NOUN
issue-721	198	55	(	(	PUNCT
issue-721	198	56	dabla	dabla	NOUN
issue-721	198	57	-	-	PUNCT
issue-721	198	58	norris	norris	NOUN
issue-721	198	59	and	and	CCONJ
issue-721	198	60	wade	wade	PROPN
issue-721	198	61	,	,	PUNCT
issue-721	198	62	2002	2002	NUM
issue-721	198	63	;	;	PUNCT
issue-721	198	64	gershberg	gershberg	PROPN
issue-721	198	65	and	and	CCONJ
issue-721	198	66	winkler	winkler	NOUN
issue-721	198	67	,	,	PUNCT
issue-721	198	68	2004	2004	NUM
issue-721	198	69	)	)	PUNCT
issue-721	198	70	.	.	PUNCT
issue-721	199	1	the	the	DET
issue-721	199	2	level	level	NOUN
issue-721	199	3	of	of	ADP
issue-721	199	4	budget	budget	NOUN
issue-721	199	5	provision	provision	NOUN
issue-721	199	6	of	of	ADP
issue-721	199	7	cities	city	NOUN
issue-721	199	8	by	by	ADP
issue-721	199	9	their	their	PRON
issue-721	199	10	own	own	ADJ
issue-721	199	11	revenues	revenue	NOUN
issue-721	199	12	to	to	ADP
issue-721	199	13	the	the	DET
issue-721	199	14	distribution	distribution	NOUN
issue-721	199	15	of	of	ADP
issue-721	199	16	funds	fund	NOUN
issue-721	199	17	of	of	ADP
issue-721	199	18	financial	financial	ADJ
issue-721	199	19	support	support	NOUN
issue-721	199	20	funds	fund	NOUN
issue-721	199	21	(	(	PUNCT
issue-721	199	22	bpu	bpu	NOUN
issue-721	199	23	õ	õ	PART
issue-721	199	24	�	�	PROPN
issue-721	199	25	«	«	PUNCT
issue-721	199	26	»	»	PUNCT
issue-721	199	27	)	)	PUNCT
issue-721	199	28	may	may	AUX
issue-721	199	29	be	be	AUX
issue-721	199	30	determined	determine	VERB
issue-721	199	31	by	by	ADP
issue-721	199	32	the	the	DET
issue-721	199	33	following	follow	VERB
issue-721	199	34	formula	formula	NOUN
issue-721	199	35	(	(	PUNCT
issue-721	199	36	gershberg	gershberg	PROPN
issue-721	199	37	and	and	CCONJ
issue-721	199	38	winkler	winkler	NOUN
issue-721	199	39	,	,	PUNCT
issue-721	199	40	2004	2004	NUM
issue-721	199	41	;	;	PUNCT
issue-721	199	42	brueckner	brueckner	NOUN
issue-721	199	43	and	and	CCONJ
issue-721	199	44	saavedra	saavedra	PROPN
issue-721	199	45	,	,	PUNCT
issue-721	199	46	2001	2001	NUM
issue-721	199	47	):	):	PUNCT
issue-721	199	48	bpu	bpu	NOUN
issue-721	199	49	õ	õ	ADP
issue-721	199	50	tcu	tcu	NOUN
issue-721	199	51	õ	õ	INTJ
issue-721	199	52	pu	pu	PROPN
issue-721	199	53	õ	õ	PROPN
issue-721	199	54	afenu	afenu	ADV
issue-721	199	55	õ	õ	INTJ
issue-721	199	56	tftru	tftru	PROPN
issue-721	199	57	pu	pu	PROPN
issue-721	199	58	�	�	PROPN
issue-721	199	59	�	�	PROPN
issue-721	199	60	�	�	PROPN
issue-721	199	61	�	�	PROPN
issue-721	199	62	�	�	PROPN
issue-721	199	63	�	�	PROPN
issue-721	199	64	«	«	PUNCT
issue-721	199	65	»	»	PUNCT
issue-721	199	66	«	«	PUNCT
issue-721	199	67	»	»	X
issue-721	199	68	«	«	PUNCT
issue-721	199	69	»	»	X
issue-721	199	70	«	«	PUNCT
issue-721	199	71	»	»	PUNCT
issue-721	199	72	=	=	SYM
issue-721	199	73	×	×	NOUN
issue-721	199	74	{	{	PUNCT
issue-721	199	75	}	}	PUNCT
issue-721	199	76	(	(	PUNCT
issue-721	199	77	)	)	PUNCT
issue-721	199	78	(	(	PUNCT
issue-721	199	79	)	)	PUNCT
issue-721	199	80			PROPN
issue-721	199	81			PROPN
issue-721	199	82			PROPN
issue-721	199	83	bpu	bpu	NOUN
issue-721	199	84	õ	õ	ADP
issue-721	199	85	tcu	tcu	NOUN
issue-721	199	86	õ	õ	INTJ
issue-721	199	87	pu	pu	PROPN
issue-721	199	88	õ	õ	PROPN
issue-721	199	89	afenu	afenu	ADV
issue-721	199	90	õ	õ	INTJ
issue-721	199	91	tftru	tftru	PROPN
issue-721	199	92	pu	pu	PROPN
issue-721	199	93	�	�	PROPN
issue-721	199	94	�	�	PROPN
issue-721	199	95	�	�	PROPN
issue-721	199	96	�	�	PROPN
issue-721	199	97	�	�	PROPN
issue-721	199	98	�	�	PROPN
issue-721	199	99	«	«	PUNCT
issue-721	199	100	»	»	PUNCT
issue-721	199	101	«	«	PUNCT
issue-721	199	102	»	»	X
issue-721	199	103	«	«	PUNCT
issue-721	199	104	»	»	X
issue-721	199	105	«	«	PUNCT
issue-721	199	106	»	»	PUNCT
issue-721	199	107	=	=	SYM
issue-721	199	108	×	×	NOUN
issue-721	199	109	{	{	PUNCT
issue-721	199	110	}	}	PUNCT
issue-721	199	111	(	(	PUNCT
issue-721	199	112	)	)	PUNCT
issue-721	199	113	(	(	PUNCT
issue-721	199	114	)	)	PUNCT
issue-721	199	115			PROPN
issue-721	199	116			PROPN
issue-721	199	117			PROPN
issue-721	199	118	(	(	PUNCT
issue-721	199	119	5	5	NUM
issue-721	199	120	)	)	PUNCT
issue-721	199	121	the	the	DET
issue-721	199	122	level	level	NOUN
issue-721	199	123	of	of	ADP
issue-721	199	124	budget	budget	NOUN
issue-721	199	125	provision	provision	NOUN
issue-721	199	126	of	of	ADP
issue-721	199	127	the	the	DET
issue-721	199	128	city	city	NOUN
issue-721	199	129	“	"	PUNCT
issue-721	199	130	x	x	NOUN
issue-721	199	131	”	"	PUNCT
issue-721	199	132	of	of	ADP
issue-721	199	133	ukraine	ukraine	NOUN
issue-721	199	134	to	to	ADP
issue-721	199	135	the	the	DET
issue-721	199	136	distribution	distribution	NOUN
issue-721	199	137	of	of	ADP
issue-721	199	138	the	the	DET
issue-721	199	139	financial	financial	ADJ
issue-721	199	140	support	support	NOUN
issue-721	199	141	fund	fund	NOUN
issue-721	199	142	finances	finance	NOUN
issue-721	199	143	=	=	PUNCT
issue-721	199	144	the	the	DET
issue-721	199	145	tax	tax	NOUN
issue-721	199	146	potential	potential	NOUN
issue-721	199	147	of	of	ADP
issue-721	199	148	the	the	DET
issue-721	199	149	city	city	NOUN
issue-721	199	150	“	"	PUNCT
issue-721	199	151	x	x	NOUN
issue-721	199	152	”	"	PUNCT
issue-721	199	153	of	of	ADP
issue-721	199	154	ukraine	ukraine	NOUN
issue-721	199	155	/	/	SYM
issue-721	199	156	population	population	NOUN
issue-721	199	157	of	of	ADP
issue-721	199	158	the	the	DET
issue-721	199	159	city	city	NOUN
issue-721	199	160	“	"	PUNCT
issue-721	199	161	x	x	NOUN
issue-721	199	162	”	"	PUNCT
issue-721	199	163	of	of	ADP
issue-721	199	164	ukraine	ukraine	NOUN
issue-721	199	165	*	*	PUNCT
issue-721	199	166	adjustment	adjustment	NOUN
issue-721	199	167	factor	factor	NOUN
issue-721	199	168	of	of	ADP
issue-721	199	169	the	the	DET
issue-721	199	170	city	city	NOUN
issue-721	199	171	’s	’s	PART
issue-721	199	172	expenditure	expenditure	NOUN
issue-721	199	173	needs	need	VERB
issue-721	199	174	“	"	PUNCT
issue-721	199	175	x	x	NOUN
issue-721	199	176	”	"	PUNCT
issue-721	199	177	of	of	ADP
issue-721	199	178	ukraine	ukraine	NOUN
issue-721	199	179	/	/	SYM
issue-721	199	180	total	total	ADJ
issue-721	199	181	ukrainian	ukrainian	ADJ
issue-721	199	182	forecast	forecast	NOUN
issue-721	199	183	for	for	ADP
issue-721	199	184	tax	tax	NOUN
issue-721	199	185	revenues	revenue	NOUN
issue-721	199	186	in	in	ADP
issue-721	199	187	cities	city	NOUN
issue-721	199	188	of	of	ADP
issue-721	199	189	one	one	NUM
issue-721	199	190	type	type	NOUN
issue-721	199	191	/	/	SYM
issue-721	199	192	population	population	NOUN
issue-721	199	193	of	of	ADP
issue-721	199	194	the	the	DET
issue-721	199	195	city	city	NOUN
issue-721	199	196	,	,	PUNCT
issue-721	199	197	oblast	oblast	NOUN
issue-721	199	198	of	of	ADP
issue-721	199	199	ukraine	ukraine	NOUN
issue-721	199	200	.	.	PUNCT
issue-721	200	1	if	if	SCONJ
issue-721	200	2	the	the	DET
issue-721	200	3	level	level	NOUN
issue-721	200	4	of	of	ADP
issue-721	200	5	budget	budget	NOUN
issue-721	200	6	provision	provision	NOUN
issue-721	200	7	of	of	ADP
issue-721	200	8	the	the	DET
issue-721	200	9	city	city	NOUN
issue-721	200	10	,	,	PUNCT
issue-721	200	11	obtained	obtain	VERB
issue-721	200	12	using	use	VERB
issue-721	200	13	this	this	DET
issue-721	200	14	formula	formula	NOUN
issue-721	200	15	,	,	PUNCT
issue-721	200	16	is	be	AUX
issue-721	200	17	more	more	ADJ
issue-721	200	18	than	than	ADP
issue-721	200	19	one	one	NUM
issue-721	200	20	,	,	PUNCT
issue-721	200	21	then	then	ADV
issue-721	200	22	it	it	PRON
issue-721	200	23	is	be	AUX
issue-721	200	24	provided	provide	VERB
issue-721	200	25	with	with	ADP
issue-721	200	26	income	income	NOUN
issue-721	200	27	more	more	ADJ
issue-721	200	28	than	than	ADP
issue-721	200	29	all	all	DET
issue-721	200	30	cities	city	NOUN
issue-721	200	31	of	of	ADP
issue-721	200	32	this	this	DET
issue-721	200	33	type	type	NOUN
issue-721	200	34	(	(	PUNCT
issue-721	200	35	by	by	ADP
issue-721	200	36	20	20	NUM
issue-721	200	37	%	%	NOUN
issue-721	200	38	)	)	PUNCT
issue-721	200	39	.	.	PUNCT
issue-721	201	1	and	and	CCONJ
issue-721	201	2	if	if	SCONJ
issue-721	201	3	the	the	DET
issue-721	201	4	level	level	NOUN
issue-721	201	5	of	of	ADP
issue-721	201	6	budget	budget	NOUN
issue-721	201	7	security	security	NOUN
issue-721	201	8	is	be	AUX
issue-721	201	9	less	less	ADJ
issue-721	201	10	than	than	ADP
issue-721	201	11	one	one	NUM
issue-721	201	12	,	,	PUNCT
issue-721	201	13	then	then	ADV
issue-721	201	14	this	this	DET
issue-721	201	15	city	city	NOUN
issue-721	201	16	’s	’s	PART
issue-721	201	17	income	income	NOUN
issue-721	201	18	is	be	AUX
issue-721	201	19	less	less	ADJ
issue-721	201	20	than	than	ADP
issue-721	201	21	average	average	ADJ
issue-721	201	22	among	among	ADP
issue-721	201	23	cities	city	NOUN
issue-721	201	24	of	of	ADP
issue-721	201	25	this	this	DET
issue-721	201	26	type	type	NOUN
issue-721	201	27	(	(	PUNCT
issue-721	201	28	60	60	NUM
issue-721	201	29	%	%	NOUN
issue-721	201	30	of	of	ADP
issue-721	201	31	the	the	DET
issue-721	201	32	average	average	ADJ
issue-721	201	33	level	level	NOUN
issue-721	201	34	)	)	PUNCT
issue-721	201	35	(	(	PUNCT
issue-721	201	36	dabla	dabla	NOUN
issue-721	201	37	-	-	PUNCT
issue-721	201	38	norris	norris	NOUN
issue-721	201	39	and	and	CCONJ
issue-721	201	40	wade	wade	PROPN
issue-721	201	41	,	,	PUNCT
issue-721	201	42	2002	2002	NUM
issue-721	201	43	;	;	PUNCT
issue-721	201	44	gershberg	gershberg	PROPN
issue-721	201	45	and	and	CCONJ
issue-721	201	46	winkler	winkler	NOUN
issue-721	201	47	,	,	PUNCT
issue-721	201	48	2004	2004	NUM
issue-721	201	49	)	)	PUNCT
issue-721	201	50	.	.	PUNCT
issue-721	202	1	the	the	DET
issue-721	202	2	next	next	ADJ
issue-721	202	3	step	step	NOUN
issue-721	202	4	after	after	ADP
issue-721	202	5	determining	determine	VERB
issue-721	202	6	the	the	DET
issue-721	202	7	levels	level	NOUN
issue-721	202	8	of	of	ADP
issue-721	202	9	budget	budget	NOUN
issue-721	202	10	provision	provision	NOUN
issue-721	202	11	of	of	ADP
issue-721	202	12	cities	city	NOUN
issue-721	202	13	of	of	ADP
issue-721	202	14	the	the	DET
issue-721	202	15	same	same	ADJ
issue-721	202	16	type	type	NOUN
issue-721	202	17	is	be	AUX
issue-721	202	18	ranking	rank	VERB
issue-721	202	19	by	by	ADP
issue-721	202	20	levels	level	NOUN
issue-721	202	21	.	.	PUNCT
issue-721	203	1	in	in	ADP
issue-721	203	2	general	general	ADJ
issue-721	203	3	,	,	PUNCT
issue-721	203	4	the	the	DET
issue-721	203	5	main	main	ADJ
issue-721	203	6	purpose	purpose	NOUN
issue-721	203	7	of	of	ADP
issue-721	203	8	allocating	allocate	VERB
issue-721	203	9	financial	financial	ADJ
issue-721	203	10	support	support	NOUN
issue-721	203	11	for	for	ADP
issue-721	203	12	cities	city	NOUN
issue-721	203	13	is	be	AUX
issue-721	203	14	to	to	PART
issue-721	203	15	reduce	reduce	VERB
issue-721	203	16	the	the	DET
issue-721	203	17	differences	difference	NOUN
issue-721	203	18	(	(	PUNCT
issue-721	203	19	equalization	equalization	NOUN
issue-721	203	20	)	)	PUNCT
issue-721	203	21	of	of	ADP
issue-721	203	22	the	the	DET
issue-721	203	23	level	level	NOUN
issue-721	203	24	of	of	ADP
issue-721	203	25	local	local	ADJ
issue-721	203	26	budget	budget	NOUN
issue-721	203	27	revenues	revenue	NOUN
issue-721	203	28	(	(	PUNCT
issue-721	203	29	compared	compare	VERB
issue-721	203	30	considering	consider	VERB
issue-721	203	31	population	population	NOUN
issue-721	203	32	and	and	CCONJ
issue-721	203	33	price	price	NOUN
issue-721	203	34	factors	factor	NOUN
issue-721	203	35	)	)	PUNCT
issue-721	203	36	by	by	ADP
issue-721	203	37	increasing	increase	VERB
issue-721	203	38	the	the	DET
issue-721	203	39	amount	amount	NOUN
issue-721	203	40	of	of	ADP
issue-721	203	41	financial	financial	ADJ
issue-721	203	42	resources	resource	NOUN
issue-721	203	43	in	in	ADP
issue-721	203	44	the	the	DET
issue-721	203	45	least	least	ADJ
issue-721	203	46	secured	secured	ADJ
issue-721	203	47	tax	tax	NOUN
issue-721	203	48	revenue	revenue	NOUN
issue-721	203	49	cities	city	NOUN
issue-721	203	50	,	,	PUNCT
issue-721	203	51	in	in	ADP
issue-721	203	52	order	order	NOUN
issue-721	203	53	to	to	PART
issue-721	203	54	ensure	ensure	VERB
issue-721	203	55	the	the	DET
issue-721	203	56	highest	high	ADJ
issue-721	203	57	possible	possible	ADJ
issue-721	203	58	budget	budget	NOUN
issue-721	203	59	services	service	NOUN
issue-721	203	60	to	to	ADP
issue-721	203	61	the	the	DET
issue-721	203	62	population	population	NOUN
issue-721	203	63	(	(	PUNCT
issue-721	203	64	in	in	ADP
issue-721	203	65	accordance	accordance	NOUN
issue-721	203	66	with	with	ADP
issue-721	203	67	the	the	DET
issue-721	203	68	powers	power	NOUN
issue-721	203	69	of	of	ADP
issue-721	203	70	local	local	ADJ
issue-721	203	71	self	self	NOUN
issue-721	203	72	-	-	PUNCT
issue-721	203	73	government	government	NOUN
issue-721	203	74	bodies	body	NOUN
issue-721	203	75	)	)	PUNCT
issue-721	203	76	.	.	PUNCT
issue-721	204	1	equalization	equalization	NOUN
issue-721	204	2	of	of	ADP
issue-721	204	3	budget	budget	NOUN
issue-721	204	4	security	security	NOUN
issue-721	204	5	is	be	AUX
issue-721	204	6	carried	carry	VERB
issue-721	204	7	out	out	ADP
issue-721	204	8	by	by	ADP
issue-721	204	9	various	various	ADJ
issue-721	204	10	methods	method	NOUN
issue-721	204	11	,	,	PUNCT
issue-721	204	12	in	in	ADP
issue-721	204	13	particular	particular	ADJ
issue-721	204	14	,	,	PUNCT
issue-721	204	15	by	by	ADP
issue-721	204	16	the	the	DET
issue-721	204	17	method	method	NOUN
issue-721	204	18	of	of	ADP
issue-721	204	19	proportional	proportional	ADJ
issue-721	204	20	equalization	equalization	NOUN
issue-721	204	21	,	,	PUNCT
issue-721	204	22	alignment	alignment	NOUN
issue-721	204	23	to	to	ADP
issue-721	204	24	the	the	DET
issue-721	204	25	maximum	maximum	ADJ
issue-721	204	26	possible	possible	ADJ
issue-721	204	27	level	level	NOUN
issue-721	204	28	,	,	PUNCT
issue-721	204	29	and	and	CCONJ
issue-721	204	30	the	the	DET
issue-721	204	31	combined	combine	VERB
issue-721	204	32	method	method	NOUN
issue-721	204	33	.	.	PUNCT
issue-721	205	1	thus	thus	ADV
issue-721	205	2	,	,	PUNCT
issue-721	205	3	the	the	DET
issue-721	205	4	proposed	propose	VERB
issue-721	205	5	model	model	NOUN
issue-721	205	6	of	of	ADP
issue-721	205	7	principles	principle	NOUN
issue-721	205	8	,	,	PUNCT
issue-721	205	9	tools	tool	NOUN
issue-721	205	10	and	and	CCONJ
issue-721	205	11	mechanism	mechanism	NOUN
issue-721	205	12	of	of	ADP
issue-721	205	13	distribution	distribution	NOUN
issue-721	205	14	and	and	CCONJ
issue-721	205	15	regulation	regulation	NOUN
issue-721	205	16	of	of	ADP
issue-721	205	17	intergovernmental	intergovernmental	ADJ
issue-721	205	18	fiscal	fiscal	ADJ
issue-721	205	19	flows	flow	NOUN
issue-721	205	20	will	will	AUX
issue-721	205	21	provide	provide	VERB
issue-721	205	22	an	an	DET
issue-721	205	23	opportunity	opportunity	NOUN
issue-721	205	24	to	to	PART
issue-721	205	25	ensure	ensure	VERB
issue-721	205	26	the	the	DET
issue-721	205	27	unity	unity	NOUN
issue-721	205	28	of	of	ADP
issue-721	205	29	all	all	DET
issue-721	205	30	levels	level	NOUN
issue-721	205	31	of	of	ADP
issue-721	205	32	the	the	DET
issue-721	205	33	budget	budget	NOUN
issue-721	205	34	system	system	NOUN
issue-721	205	35	and	and	CCONJ
issue-721	205	36	their	their	PRON
issue-721	205	37	interaction	interaction	NOUN
issue-721	205	38	,	,	PUNCT
issue-721	205	39	which	which	PRON
issue-721	205	40	,	,	PUNCT
issue-721	205	41	in	in	ADP
issue-721	205	42	turn	turn	NOUN
issue-721	205	43	,	,	PUNCT
issue-721	205	44	will	will	AUX
issue-721	205	45	ensure	ensure	VERB
issue-721	205	46	macro	macro	ADJ
issue-721	205	47	-	-	ADJ
issue-721	205	48	financial	financial	ADJ
issue-721	205	49	stability	stability	NOUN
issue-721	205	50	of	of	ADP
issue-721	205	51	the	the	DET
issue-721	205	52	state	state	NOUN
issue-721	205	53	,	,	PUNCT
issue-721	205	54	efficient	efficient	ADJ
issue-721	205	55	allocation	allocation	NOUN
issue-721	205	56	of	of	ADP
issue-721	205	57	budget	budget	NOUN
issue-721	205	58	expenditure	expenditure	NOUN
issue-721	205	59	,	,	PUNCT
issue-721	205	60	development	development	NOUN
issue-721	205	61	of	of	ADP
issue-721	205	62	society	society	NOUN
issue-721	205	63	’s	’s	PART
issue-721	205	64	democratization	democratization	NOUN
issue-721	205	65	and	and	CCONJ
issue-721	205	66	uniform	uniform	ADJ
issue-721	205	67	socio	socio	NOUN
issue-721	205	68	-	-	PUNCT
issue-721	205	69	economic	economic	ADJ
issue-721	205	70	development	development	NOUN
issue-721	205	71	of	of	ADP
issue-721	205	72	regions	region	NOUN
issue-721	205	73	of	of	ADP
issue-721	205	74	ukraine	ukraine	NOUN
issue-721	205	75	.	.	PUNCT
issue-721	206	1	7	7	X
issue-721	206	2	.	.	X
issue-721	206	3	conclusion	conclusion	VERB
issue-721	206	4	the	the	DET
issue-721	206	5	issue	issue	NOUN
issue-721	206	6	of	of	ADP
issue-721	206	7	intergovernmental	intergovernmental	ADJ
issue-721	206	8	regulation	regulation	NOUN
issue-721	206	9	of	of	ADP
issue-721	206	10	cash	cash	NOUN
issue-721	206	11	flows	flow	NOUN
issue-721	206	12	is	be	AUX
issue-721	206	13	of	of	ADP
issue-721	206	14	great	great	ADJ
issue-721	206	15	current	current	ADJ
issue-721	206	16	interest	interest	NOUN
issue-721	206	17	due	due	ADP
issue-721	206	18	to	to	ADP
issue-721	206	19	the	the	DET
issue-721	206	20	following	follow	VERB
issue-721	206	21	challenges	challenge	NOUN
issue-721	206	22	:	:	PUNCT
issue-721	206	23	the	the	DET
issue-721	206	24	policy	policy	NOUN
issue-721	206	25	of	of	ADP
issue-721	206	26	european	european	ADJ
issue-721	206	27	integration	integration	NOUN
issue-721	206	28	;	;	PUNCT
issue-721	206	29	carrying	carry	VERB
issue-721	206	30	out	out	ADP
issue-721	206	31	the	the	DET
issue-721	206	32	decentralization	decentralization	NOUN
issue-721	206	33	of	of	ADP
issue-721	206	34	power	power	NOUN
issue-721	206	35	reform	reform	NOUN
issue-721	206	36	;	;	PUNCT
issue-721	206	37	increasing	increase	VERB
issue-721	206	38	population	population	NOUN
issue-721	206	39	migration	migration	NOUN
issue-721	206	40	;	;	PUNCT
issue-721	206	41	devaluation	devaluation	NOUN
issue-721	206	42	of	of	ADP
issue-721	206	43	the	the	DET
issue-721	206	44	national	national	ADJ
issue-721	206	45	currency	currency	NOUN
issue-721	206	46	;	;	PUNCT
issue-721	206	47	military	military	ADJ
issue-721	206	48	-	-	PUNCT
issue-721	206	49	political	political	ADJ
issue-721	206	50	tension	tension	NOUN
issue-721	206	51	;	;	PUNCT
issue-721	206	52	negative	negative	ADJ
issue-721	206	53	dynamics	dynamic	NOUN
issue-721	206	54	of	of	ADP
issue-721	206	55	macroeconomic	macroeconomic	ADJ
issue-721	206	56	indicators	indicator	NOUN
issue-721	206	57	;	;	PUNCT
issue-721	206	58	economic	economic	ADJ
issue-721	206	59	turbulence	turbulence	NOUN
issue-721	206	60	;	;	PUNCT
issue-721	206	61	reduction	reduction	NOUN
issue-721	206	62	of	of	ADP
issue-721	206	63	investment	investment	NOUN
issue-721	206	64	attractiveness	attractiveness	NOUN
issue-721	206	65	;	;	PUNCT
issue-721	206	66	outflow	outflow	NOUN
issue-721	206	67	of	of	ADP
issue-721	206	68	skilled	skilled	ADJ
issue-721	206	69	labour	labour	NOUN
issue-721	206	70	;	;	PUNCT
issue-721	206	71	and	and	CCONJ
issue-721	206	72	reduction	reduction	NOUN
issue-721	206	73	of	of	ADP
issue-721	206	74	expenditures	expenditure	NOUN
issue-721	206	75	for	for	ADP
issue-721	206	76	the	the	DET
issue-721	206	77	following	follow	VERB
issue-721	206	78	socially	socially	ADV
issue-721	206	79	significant	significant	ADJ
issue-721	206	80	areas	area	NOUN
issue-721	206	81	:	:	PUNCT
issue-721	206	82	health	health	NOUN
issue-721	206	83	care	care	NOUN
issue-721	206	84	,	,	PUNCT
issue-721	206	85	education	education	NOUN
issue-721	206	86	,	,	PUNCT
issue-721	206	87	social	social	ADJ
issue-721	206	88	assistance	assistance	NOUN
issue-721	206	89	for	for	ADP
issue-721	206	90	the	the	DET
issue-721	206	91	elderly	elderly	ADJ
issue-721	206	92	.	.	PUNCT
issue-721	207	1	the	the	DET
issue-721	207	2	proposed	propose	VERB
issue-721	207	3	model	model	NOUN
issue-721	207	4	of	of	ADP
issue-721	207	5	principles	principle	NOUN
issue-721	207	6	,	,	PUNCT
issue-721	207	7	tools	tool	NOUN
issue-721	207	8	and	and	CCONJ
issue-721	207	9	mechanism	mechanism	NOUN
issue-721	207	10	of	of	ADP
issue-721	207	11	distribution	distribution	NOUN
issue-721	207	12	and	and	CCONJ
issue-721	207	13	regulation	regulation	NOUN
issue-721	207	14	of	of	ADP
issue-721	207	15	intergovernmental	intergovernmental	ADJ
issue-721	207	16	fiscal	fiscal	ADJ
issue-721	207	17	flows	flow	NOUN
issue-721	207	18	will	will	AUX
issue-721	207	19	provide	provide	VERB
issue-721	207	20	an	an	DET
issue-721	207	21	opportunity	opportunity	NOUN
issue-721	207	22	to	to	PART
issue-721	207	23	ensure	ensure	VERB
issue-721	207	24	the	the	DET
issue-721	207	25	unity	unity	NOUN
issue-721	207	26	of	of	ADP
issue-721	207	27	all	all	DET
issue-721	207	28	levels	level	NOUN
issue-721	207	29	of	of	ADP
issue-721	207	30	the	the	DET
issue-721	207	31	budget	budget	NOUN
issue-721	207	32	system	system	NOUN
issue-721	207	33	and	and	CCONJ
issue-721	207	34	their	their	PRON
issue-721	207	35	interaction	interaction	NOUN
issue-721	207	36	,	,	PUNCT
issue-721	207	37	which	which	PRON
issue-721	207	38	,	,	PUNCT
issue-721	207	39	in	in	ADP
issue-721	207	40	turn	turn	NOUN
issue-721	207	41	,	,	PUNCT
issue-721	207	42	will	will	AUX
issue-721	207	43	ensure	ensure	VERB
issue-721	207	44	macro	macro	ADJ
issue-721	207	45	-	-	ADJ
issue-721	207	46	financial	financial	ADJ
issue-721	207	47	stability	stability	NOUN
issue-721	207	48	of	of	ADP
issue-721	207	49	the	the	DET
issue-721	207	50	state	state	NOUN
issue-721	207	51	,	,	PUNCT
issue-721	207	52	efficient	efficient	ADJ
issue-721	207	53	allocation	allocation	NOUN
issue-721	207	54	of	of	ADP
issue-721	207	55	budget	budget	NOUN
issue-721	207	56	expenditure	expenditure	NOUN
issue-721	207	57	,	,	PUNCT
issue-721	207	58	development	development	NOUN
issue-721	207	59	of	of	ADP
issue-721	207	60	society	society	NOUN
issue-721	207	61	’s	’s	PART
issue-721	207	62	democratization	democratization	NOUN
issue-721	207	63	and	and	CCONJ
issue-721	207	64	uniform	uniform	ADJ
issue-721	207	65	socio	socio	NOUN
issue-721	207	66	-	-	PUNCT
issue-721	207	67	economic	economic	ADJ
issue-721	207	68	development	development	NOUN
issue-721	207	69	of	of	ADP
issue-721	207	70	regions	region	NOUN
issue-721	207	71	of	of	ADP
issue-721	207	72	ukraine	ukraine	NOUN
issue-721	207	73	.	.	PUNCT
issue-721	208	1	references	reference	NOUN
issue-721	208	2	:	:	PUNCT
issue-721	208	3	alfirman	alfirman	NOUN
issue-721	208	4	,	,	PUNCT
issue-721	208	5	l.	l.	PROPN
issue-721	208	6	(	(	PUNCT
issue-721	208	7	2003	2003	NUM
issue-721	208	8	)	)	PUNCT
issue-721	208	9	.	.	PUNCT
issue-721	209	1	estimating	estimate	VERB
issue-721	209	2	stochastic	stochastic	ADJ
issue-721	209	3	frontier	frontier	NOUN
issue-721	209	4	tax	tax	NOUN
issue-721	209	5	potential	potential	NOUN
issue-721	209	6	:	:	PUNCT
issue-721	209	7	can	can	AUX
issue-721	209	8	indonesian	indonesian	ADJ
issue-721	209	9	local	local	ADJ
issue-721	209	10	governments	government	NOUN
issue-721	209	11	increase	increase	VERB
issue-721	209	12	tax	tax	NOUN
issue-721	209	13	revenues	revenue	NOUN
issue-721	209	14	under	under	ADP
issue-721	209	15	decentralization	decentralization	NOUN
issue-721	209	16	.	.	PUNCT
issue-721	210	1	center	center	NOUN
issue-721	210	2	for	for	ADP
issue-721	210	3	economic	economic	ADJ
issue-721	210	4	analysis	analysis	NOUN
issue-721	210	5	,	,	PUNCT
issue-721	210	6	university	university	NOUN
issue-721	210	7	of	of	ADP
issue-721	210	8	colorado	colorado	PROPN
issue-721	210	9	at	at	ADP
issue-721	210	10	boulder	boulder	NOUN
issue-721	210	11	.	.	PUNCT
issue-721	211	1	working	work	VERB
issue-721	211	2	paper	paper	NOUN
issue-721	211	3	.	.	PUNCT
issue-721	212	1	working	work	VERB
issue-721	212	2	paper	paper	NOUN
issue-721	212	3	,	,	PUNCT
issue-721	212	4	03–19	03–19	NOUN
issue-721	212	5	.	.	PUNCT
issue-721	213	1	amenta	amenta	PROPN
issue-721	213	2	,	,	PUNCT
issue-721	213	3	e.	e.	PROPN
issue-721	213	4	(	(	PUNCT
issue-721	213	5	2016	2016	NUM
issue-721	213	6	)	)	PUNCT
issue-721	213	7	.	.	PUNCT
issue-721	214	1	neoliberal	neoliberal	ADJ
issue-721	214	2	globalization	globalization	NOUN
issue-721	214	3	,	,	PUNCT
issue-721	214	4	democratization	democratization	NOUN
issue-721	214	5	,	,	PUNCT
issue-721	214	6	and	and	CCONJ
issue-721	214	7	movement	movement	NOUN
issue-721	214	8	responses	response	NOUN
issue-721	214	9	.	.	PUNCT
issue-721	215	1	mobilization	mobilization	NOUN
issue-721	215	2	:	:	PUNCT
issue-721	215	3	an	an	DET
issue-721	215	4	international	international	ADJ
issue-721	215	5	quarterly	quarterly	NOUN
issue-721	215	6	,	,	PUNCT
issue-721	215	7	21(4	21(4	NUM
issue-721	215	8	)	)	PUNCT
issue-721	215	9	,	,	PUNCT
issue-721	215	10	389–391	389–391	NUM
issue-721	215	11	.	.	PUNCT
issue-721	215	12	bordignon	bordignon	NOUN
issue-721	215	13	,	,	PUNCT
issue-721	215	14	m.	m.	NOUN
issue-721	215	15	(	(	PUNCT
issue-721	215	16	2006	2006	NUM
issue-721	215	17	)	)	PUNCT
issue-721	215	18	.	.	PUNCT
issue-721	216	1	fiscal	fiscal	ADJ
issue-721	216	2	decentralization	decentralization	NOUN
issue-721	216	3	:	:	PUNCT
issue-721	216	4	how	how	SCONJ
issue-721	216	5	to	to	PART
issue-721	216	6	harden	harden	VERB
issue-721	216	7	the	the	DET
issue-721	216	8	budget	budget	NOUN
issue-721	216	9	constraint	constraint	NOUN
issue-721	216	10	.	.	PUNCT
issue-721	217	1	fiscal	fiscal	ADJ
issue-721	217	2	policy	policy	NOUN
issue-721	217	3	surveillance	surveillance	NOUN
issue-721	217	4	in	in	ADP
issue-721	217	5	europe	europe	PROPN
issue-721	217	6	,	,	PUNCT
issue-721	217	7	109–136	109–136	NUM
issue-721	217	8	.	.	PUNCT
issue-721	217	9	brueckner	brueckner	NOUN
issue-721	217	10	,	,	PUNCT
issue-721	217	11	j.	j.	PROPN
issue-721	217	12	k.	k.	PROPN
issue-721	217	13	,	,	PUNCT
issue-721	217	14	&	&	CCONJ
issue-721	217	15	saavedra	saavedra	PROPN
issue-721	217	16	,	,	PUNCT
issue-721	217	17	l.	l.	PROPN
issue-721	217	18	a.	a.	PROPN
issue-721	217	19	(	(	PUNCT
issue-721	217	20	2001	2001	NUM
issue-721	217	21	)	)	PUNCT
issue-721	217	22	.	.	PUNCT
issue-721	218	1	do	do	AUX
issue-721	218	2	local	local	ADJ
issue-721	218	3	governments	government	NOUN
issue-721	218	4	engage	engage	VERB
issue-721	218	5	in	in	ADP
issue-721	218	6	strategic	strategic	ADJ
issue-721	218	7	property	property	NOUN
issue-721	218	8	–	–	PUNCT
issue-721	218	9	tax	tax	NOUN
issue-721	218	10	competition	competition	NOUN
issue-721	218	11	?	?	PUNCT
issue-721	219	1	national	national	ADJ
issue-721	219	2	tax	tax	PROPN
issue-721	219	3	journal	journal	PROPN
issue-721	219	4	,	,	PUNCT
issue-721	219	5	203–229	203–229	NUM
issue-721	219	6	.	.	PUNCT
issue-721	220	1	budget	budget	PROPN
issue-721	220	2	code	code	PROPN
issue-721	220	3	of	of	ADP
issue-721	220	4	ukraine	ukraine	PROPN
issue-721	220	5	(	(	PUNCT
issue-721	220	6	2017	2017	NUM
issue-721	220	7	)	)	PUNCT
issue-721	220	8	.	.	PUNCT
issue-721	221	1	law	law	NOUN
issue-721	221	2	,	,	PUNCT
issue-721	221	3	№	№	ADV
issue-721	221	4	2456	2456	NUM
issue-721	221	5	-	-	SYM
issue-721	221	6	vi	vi	NOUN
issue-721	221	7	.	.	PUNCT
issue-721	222	1	cheng	cheng	PROPN
issue-721	222	2	,	,	PUNCT
issue-721	222	3	j.	j.	PROPN
issue-721	222	4	(	(	PUNCT
issue-721	222	5	2018	2018	NUM
issue-721	222	6	)	)	PUNCT
issue-721	222	7	.	.	PUNCT
issue-721	223	1	intergovernmental	intergovernmental	ADJ
issue-721	223	2	relations	relation	NOUN
issue-721	223	3	,	,	PUNCT
issue-721	223	4	and	and	CCONJ
issue-721	223	5	market	market	NOUN
issue-721	223	6	development	development	NOUN
issue-721	223	7	.	.	PUNCT
issue-721	224	1	springer	springer	NOUN
issue-721	224	2	.	.	PUNCT
issue-721	225	1	dabla	dabla	NOUN
issue-721	225	2	-	-	PUNCT
issue-721	225	3	norris	norris	PROPN
issue-721	225	4	,	,	PUNCT
issue-721	225	5	e.	e.	PROPN
issue-721	225	6	,	,	PUNCT
issue-721	225	7	&	&	CCONJ
issue-721	225	8	wade	wade	PROPN
issue-721	225	9	,	,	PUNCT
issue-721	225	10	p.	p.	PROPN
issue-721	225	11	(	(	PUNCT
issue-721	225	12	2002	2002	NUM
issue-721	225	13	)	)	PUNCT
issue-721	225	14	.	.	PUNCT
issue-721	226	1	the	the	DET
issue-721	226	2	challenge	challenge	NOUN
issue-721	226	3	of	of	ADP
issue-721	226	4	fiscal	fiscal	ADJ
issue-721	226	5	decentralization	decentralization	NOUN
issue-721	226	6	in	in	ADP
issue-721	226	7	transition	transition	NOUN
issue-721	226	8	countries	country	NOUN
issue-721	226	9	.	.	PUNCT
issue-721	227	1	de	de	PROPN
issue-721	227	2	borger	borger	PROPN
issue-721	227	3	,	,	PUNCT
issue-721	227	4	b.	b.	PROPN
issue-721	227	5	et	et	PROPN
issue-721	227	6	al	al	PROPN
issue-721	227	7	.	.	PROPN
issue-721	227	8	(	(	PUNCT
issue-721	227	9	1994	1994	NUM
issue-721	227	10	)	)	PUNCT
issue-721	227	11	.	.	PUNCT
issue-721	228	1	explaining	explain	VERB
issue-721	228	2	differences	difference	NOUN
issue-721	228	3	in	in	ADP
issue-721	228	4	productive	productive	ADJ
issue-721	228	5	efficiency	efficiency	NOUN
issue-721	228	6	:	:	PUNCT
issue-721	228	7	an	an	DET
issue-721	228	8	application	application	NOUN
issue-721	228	9	to	to	ADP
issue-721	228	10	belgian	belgian	ADJ
issue-721	228	11	municipalities	municipality	NOUN
issue-721	228	12	.	.	PUNCT
issue-721	229	1	public	public	ADJ
issue-721	229	2	choice	choice	NOUN
issue-721	229	3	,	,	PUNCT
issue-721	229	4	80(3	80(3	NUM
issue-721	229	5	)	)	PUNCT
issue-721	229	6	,	,	PUNCT
issue-721	229	7	339–358	339–358	NUM
issue-721	229	8	.	.	PUNCT
issue-721	230	1	baltic	baltic	PROPN
issue-721	230	2	journal	journal	PROPN
issue-721	230	3	of	of	ADP
issue-721	230	4	economic	economic	ADJ
issue-721	230	5	studies	study	NOUN
issue-721	230	6	196	196	NUM
issue-721	230	7	vol	vol	NOUN
issue-721	230	8	.	.	PROPN
issue-721	231	1	5	5	NUM
issue-721	231	2	,	,	PUNCT
issue-721	231	3	no	no	INTJ
issue-721	231	4	.	.	NOUN
issue-721	231	5	4	4	NUM
issue-721	231	6	,	,	PUNCT
issue-721	231	7	2019	2019	NUM
issue-721	231	8	de	de	PROPN
issue-721	231	9	mello	mello	PROPN
issue-721	231	10	,	,	PUNCT
issue-721	231	11	l.	l.	PROPN
issue-721	231	12	et	et	PROPN
issue-721	231	13	al	al	PROPN
issue-721	231	14	.	.	PROPN
issue-721	232	1	(	(	PUNCT
issue-721	232	2	2018	2018	NUM
issue-721	232	3	)	)	PUNCT
issue-721	232	4	.	.	PUNCT
issue-721	233	1	the	the	DET
issue-721	233	2	global	global	ADJ
issue-721	233	3	crisis	crisis	NOUN
issue-721	233	4	and	and	CCONJ
issue-721	233	5	intergovernmental	intergovernmental	ADJ
issue-721	233	6	relations	relation	NOUN
issue-721	233	7	:	:	PUNCT
issue-721	233	8	revisiting	revisit	VERB
issue-721	233	9	the	the	DET
issue-721	233	10	centralisationdecentralisation	centralisationdecentralisation	NOUN
issue-721	233	11	debate	debate	NOUN
issue-721	233	12	ten	ten	NUM
issue-721	233	13	years	year	NOUN
issue-721	233	14	on	on	ADP
issue-721	233	15	presentation	presentation	NOUN
issue-721	233	16	at	at	ADP
issue-721	233	17	the	the	DET
issue-721	233	18	third	third	ADJ
issue-721	233	19	international	international	ADJ
issue-721	233	20	conference	conference	NOUN
issue-721	233	21	on	on	ADP
issue-721	233	22	“	"	PUNCT
issue-721	233	23	decentralisation	decentralisation	NOUN
issue-721	233	24	after	after	ADP
issue-721	233	25	the	the	DET
issue-721	233	26	great	great	ADJ
issue-721	233	27	recession	recession	NOUN
issue-721	233	28	:	:	PUNCT
issue-721	233	29	fine	fine	ADJ
issue-721	233	30	-	-	PUNCT
issue-721	233	31	tuning	tuning	NOUN
issue-721	233	32	or	or	CCONJ
issue-721	233	33	paradigm	paradigm	NOUN
issue-721	233	34	shift	shift	NOUN
issue-721	233	35	.	.	PUNCT
issue-721	234	1	de	de	PROPN
issue-721	234	2	mello	mello	PROPN
issue-721	234	3	,	,	PUNCT
issue-721	234	4	l.	l.	PROPN
issue-721	234	5	r.	r.	PROPN
issue-721	234	6	(	(	PUNCT
issue-721	234	7	2000	2000	NUM
issue-721	234	8	)	)	PUNCT
issue-721	234	9	.	.	PUNCT
issue-721	235	1	fiscal	fiscal	ADJ
issue-721	235	2	decentralization	decentralization	NOUN
issue-721	235	3	and	and	CCONJ
issue-721	235	4	intergovernmental	intergovernmental	ADJ
issue-721	235	5	fiscal	fiscal	ADJ
issue-721	235	6	relations	relation	NOUN
issue-721	235	7	:	:	PUNCT
issue-721	235	8	a	a	DET
issue-721	235	9	cross	cross	ADJ
issue-721	235	10	-	-	ADJ
issue-721	235	11	country	country	ADJ
issue-721	235	12	analysis	analysis	NOUN
issue-721	235	13	.	.	PUNCT
issue-721	236	1	world	world	NOUN
issue-721	236	2	development	development	PROPN
issue-721	236	3	,	,	PUNCT
issue-721	236	4	28(2	28(2	NUM
issue-721	236	5	)	)	PUNCT
issue-721	236	6	,	,	PUNCT
issue-721	236	7	365–380	365–380	X
issue-721	236	8	.	.	PUNCT
issue-721	237	1	rodden	rodden	PROPN
issue-721	237	2	,	,	PUNCT
issue-721	237	3	j.	j.	PROPN
issue-721	237	4	,	,	PUNCT
issue-721	237	5	&	&	CCONJ
issue-721	237	6	eskeland	eskeland	PROPN
issue-721	237	7	,	,	PUNCT
issue-721	237	8	g.	g.	PROPN
issue-721	237	9	s.	s.	PROPN
issue-721	237	10	(	(	PUNCT
issue-721	237	11	2003	2003	NUM
issue-721	237	12	)	)	PUNCT
issue-721	237	13	.	.	PUNCT
issue-721	238	1	decentralization	decentralization	NOUN
issue-721	238	2	f.	f.	PROPN
issue-721	238	3	the	the	DET
issue-721	238	4	challenge	challenge	NOUN
issue-721	238	5	of	of	ADP
issue-721	238	6	hard	hard	ADJ
issue-721	238	7	budget	budget	NOUN
issue-721	238	8	constraints	constraint	NOUN
issue-721	238	9	.	.	PUNCT
issue-721	239	1	eccleston	eccleston	PROPN
issue-721	239	2	,	,	PUNCT
issue-721	239	3	r.	r.	PROPN
issue-721	239	4	,	,	PUNCT
issue-721	239	5	&	&	CCONJ
issue-721	239	6	krever	krever	PROPN
issue-721	239	7	,	,	PUNCT
issue-721	239	8	r.	r.	PROPN
issue-721	239	9	(	(	PUNCT
issue-721	239	10	2017	2017	NUM
issue-721	239	11	)	)	PUNCT
issue-721	239	12	.	.	PUNCT
issue-721	240	1	the	the	DET
issue-721	240	2	future	future	NOUN
issue-721	240	3	of	of	ADP
issue-721	240	4	federalism	federalism	NOUN
issue-721	240	5	:	:	PUNCT
issue-721	240	6	intergovernmental	intergovernmental	ADJ
issue-721	240	7	financial	financial	ADJ
issue-721	240	8	relations	relation	NOUN
issue-721	240	9	in	in	ADP
issue-721	240	10	an	an	DET
issue-721	240	11	age	age	NOUN
issue-721	240	12	of	of	ADP
issue-721	240	13	austerity	austerity	NOUN
issue-721	240	14	.	.	PUNCT
issue-721	241	1	edward	edward	PROPN
issue-721	241	2	elgar	elgar	PROPN
issue-721	241	3	publishing	publishing	PROPN
issue-721	241	4	.	.	PUNCT
issue-721	242	1	fisman	fisman	PROPN
issue-721	242	2	,	,	PUNCT
issue-721	242	3	r.	r.	PROPN
issue-721	242	4	,	,	PUNCT
issue-721	242	5	&	&	CCONJ
issue-721	242	6	gatti	gatti	PROPN
issue-721	242	7	,	,	PUNCT
issue-721	242	8	r.	r.	PROPN
issue-721	242	9	(	(	PUNCT
issue-721	242	10	2002	2002	NUM
issue-721	242	11	)	)	PUNCT
issue-721	242	12	.	.	PUNCT
issue-721	243	1	decentralization	decentralization	NOUN
issue-721	243	2	and	and	CCONJ
issue-721	243	3	corruption	corruption	NOUN
issue-721	243	4	:	:	PUNCT
issue-721	243	5	evidence	evidence	NOUN
issue-721	243	6	from	from	ADP
issue-721	243	7	us	we	PRON
issue-721	243	8	federal	federal	ADJ
issue-721	243	9	transfer	transfer	NOUN
issue-721	243	10	programs	program	NOUN
issue-721	243	11	.	.	PUNCT
issue-721	244	1	public	public	ADJ
issue-721	244	2	choice	choice	NOUN
issue-721	244	3	,	,	PUNCT
issue-721	244	4	113(1	113(1	NUM
issue-721	244	5	)	)	PUNCT
issue-721	244	6	,	,	PUNCT
issue-721	244	7	25–35	25–35	NUM
issue-721	244	8	.	.	PUNCT
issue-721	245	1	gershberg	gershberg	PROPN
issue-721	245	2	,	,	PUNCT
issue-721	245	3	a.	a.	PROPN
issue-721	245	4	,	,	PUNCT
issue-721	245	5	&	&	CCONJ
issue-721	245	6	winkler	winkler	PROPN
issue-721	245	7	,	,	PUNCT
issue-721	245	8	d.	d.	PROPN
issue-721	245	9	(	(	PUNCT
issue-721	245	10	2004	2004	NUM
issue-721	245	11	)	)	PUNCT
issue-721	245	12	.	.	PUNCT
issue-721	246	1	education	education	NOUN
issue-721	246	2	decentralization	decentralization	NOUN
issue-721	246	3	in	in	ADP
issue-721	246	4	africa	africa	PROPN
issue-721	246	5	:	:	PUNCT
issue-721	246	6	a	a	DET
issue-721	246	7	review	review	NOUN
issue-721	246	8	of	of	ADP
issue-721	246	9	recent	recent	ADJ
issue-721	246	10	policy	policy	NOUN
issue-721	246	11	and	and	CCONJ
issue-721	246	12	practice	practice	NOUN
issue-721	246	13	.	.	PUNCT
issue-721	247	1	building	build	VERB
issue-721	247	2	state	state	NOUN
issue-721	247	3	capacity	capacity	NOUN
issue-721	247	4	in	in	ADP
issue-721	247	5	africa	africa	PROPN
issue-721	247	6	,	,	PUNCT
issue-721	247	7	323	323	NUM
issue-721	247	8	.	.	PUNCT
issue-721	248	1	state	state	NOUN
issue-721	248	2	statistics	statistic	NOUN
issue-721	248	3	service	service	NOUN
issue-721	248	4	of	of	ADP
issue-721	248	5	ukraine	ukraine	NOUN
issue-721	248	6	(	(	PUNCT
issue-721	248	7	2018	2018	NUM
issue-721	248	8	)	)	PUNCT
issue-721	248	9	.	.	PUNCT
issue-721	249	1	harvey	harvey	PROPN
issue-721	249	2	,	,	PUNCT
issue-721	249	3	d.	d.	PROPN
issue-721	249	4	(	(	PUNCT
issue-721	249	5	2010	2010	NUM
issue-721	249	6	)	)	PUNCT
issue-721	249	7	.	.	PUNCT
issue-721	250	1	social	social	ADJ
issue-721	250	2	justice	justice	NOUN
issue-721	250	3	and	and	CCONJ
issue-721	250	4	the	the	DET
issue-721	250	5	city	city	NOUN
issue-721	250	6	.	.	PUNCT
issue-721	251	1	university	university	PROPN
issue-721	251	2	of	of	ADP
issue-721	251	3	georgia	georgia	PROPN
issue-721	251	4	press	press	PROPN
issue-721	251	5	,	,	PUNCT
issue-721	251	6	1	1	X
issue-721	251	7	.	.	X
issue-721	251	8	holtz	holtz	PROPN
issue-721	251	9	-	-	PUNCT
issue-721	251	10	eakin	eakin	PROPN
issue-721	251	11	,	,	PUNCT
issue-721	251	12	d.	d.	PROPN
issue-721	251	13	,	,	PUNCT
issue-721	251	14	&	&	CCONJ
issue-721	251	15	rosen	rosen	PROPN
issue-721	251	16	,	,	PUNCT
issue-721	251	17	h.	h.	PROPN
issue-721	251	18	s.	s.	PROPN
issue-721	251	19	(	(	PUNCT
issue-721	251	20	1988	1988	NUM
issue-721	251	21	)	)	PUNCT
issue-721	251	22	.	.	PUNCT
issue-721	252	1	tax	tax	NOUN
issue-721	252	2	deductibility	deductibility	NOUN
issue-721	252	3	and	and	CCONJ
issue-721	252	4	municipal	municipal	ADJ
issue-721	252	5	budget	budget	NOUN
issue-721	252	6	structure	structure	NOUN
issue-721	252	7	.	.	PUNCT
issue-721	253	1	fiscal	fiscal	ADJ
issue-721	253	2	federalism	federalism	NOUN
issue-721	253	3	:	:	PUNCT
issue-721	253	4	quantitative	quantitative	ADJ
issue-721	253	5	studies	study	NOUN
issue-721	253	6	.	.	PUNCT
issue-721	254	1	university	university	NOUN
issue-721	254	2	of	of	ADP
issue-721	254	3	chicago	chicago	PROPN
issue-721	254	4	press	press	NOUN
issue-721	254	5	,	,	PUNCT
issue-721	254	6	107–136	107–136	NUM
issue-721	254	7	.	.	PUNCT
issue-721	255	1	imf	imf	PROPN
issue-721	255	2	data	data	PROPN
issue-721	255	3	(	(	PUNCT
issue-721	255	4	2017	2017	NUM
issue-721	255	5	)	)	PUNCT
issue-721	255	6	.	.	PUNCT
issue-721	256	1	kyrylenko	kyrylenko	NOUN
issue-721	256	2	,	,	PUNCT
issue-721	256	3	o.	o.	PROPN
issue-721	256	4	p.	p.	NOUN
issue-721	256	5	(	(	PUNCT
issue-721	256	6	2001	2001	NUM
issue-721	256	7	)	)	PUNCT
issue-721	256	8	.	.	PUNCT
issue-721	257	1	financial	financial	ADJ
issue-721	257	2	independence	independence	NOUN
issue-721	257	3	of	of	ADP
issue-721	257	4	local	local	ADJ
issue-721	257	5	self	self	NOUN
issue-721	257	6	-	-	PUNCT
issue-721	257	7	government	government	NOUN
issue-721	257	8	.	.	PUNCT
issue-721	258	1	finance	finance	NOUN
issue-721	258	2	of	of	ADP
issue-721	258	3	ukraine	ukraine	NOUN
issue-721	258	4	,	,	PUNCT
issue-721	258	5	1	1	NUM
issue-721	258	6	,	,	PUNCT
issue-721	258	7	34–39	34–39	NUM
issue-721	258	8	.	.	PUNCT
issue-721	259	1	kyrylenko	kyrylenko	NOUN
issue-721	259	2	,	,	PUNCT
issue-721	259	3	o.	o.	PROPN
issue-721	259	4	p.	p.	NOUN
issue-721	259	5	(	(	PUNCT
issue-721	259	6	2002	2002	NUM
issue-721	259	7	)	)	PUNCT
issue-721	259	8	.	.	PUNCT
issue-721	260	1	local	local	ADJ
issue-721	260	2	budgets	budget	NOUN
issue-721	260	3	in	in	ADP
issue-721	260	4	the	the	DET
issue-721	260	5	economic	economic	ADJ
issue-721	260	6	system	system	NOUN
issue-721	260	7	of	of	ADP
issue-721	260	8	the	the	DET
issue-721	260	9	state	state	NOUN
issue-721	260	10	.	.	PUNCT
issue-721	261	1	thesis	thesis	NOUN
issue-721	261	2	for	for	ADP
issue-721	261	3	the	the	DET
issue-721	261	4	degree	degree	NOUN
issue-721	261	5	of	of	ADP
issue-721	261	6	candidate	candidate	NOUN
issue-721	261	7	of	of	ADP
issue-721	261	8	economic	economic	ADJ
issue-721	261	9	sciences	science	NOUN
issue-721	261	10	:	:	PUNCT
issue-721	261	11	speciality	speciality	NOUN
issue-721	261	12	08.04.01	08.04.01	NOUN
issue-721	261	13	"	"	PUNCT
issue-721	261	14	finance	finance	NOUN
issue-721	261	15	,	,	PUNCT
issue-721	261	16	money	money	NOUN
issue-721	261	17	circulation	circulation	NOUN
issue-721	261	18	and	and	CCONJ
issue-721	261	19	credit	credit	NOUN
issue-721	261	20	"	"	PUNCT
issue-721	261	21	.	.	PUNCT
issue-721	262	1	kyrylenko	kyrylenko	NOUN
issue-721	262	2	,	,	PUNCT
issue-721	262	3	o.	o.	PROPN
issue-721	262	4	p.	p.	NOUN
issue-721	262	5	(	(	PUNCT
issue-721	262	6	2004	2004	NUM
issue-721	262	7	)	)	PUNCT
issue-721	262	8	.	.	PUNCT
issue-721	263	1	public	public	ADJ
issue-721	263	2	finances	finance	NOUN
issue-721	263	3	in	in	ADP
issue-721	263	4	the	the	DET
issue-721	263	5	conditions	condition	NOUN
issue-721	263	6	of	of	ADP
issue-721	263	7	formation	formation	NOUN
issue-721	263	8	of	of	ADP
issue-721	263	9	a	a	DET
issue-721	263	10	democratic	democratic	ADJ
issue-721	263	11	society	society	NOUN
issue-721	263	12	.	.	PUNCT
issue-721	264	1	the	the	DET
issue-721	264	2	world	world	NOUN
issue-721	264	3	of	of	ADP
issue-721	264	4	finance	finance	NOUN
issue-721	264	5	,	,	PUNCT
issue-721	264	6	1(1	1(1	NUM
issue-721	264	7	)	)	PUNCT
issue-721	264	8	,	,	PUNCT
issue-721	264	9	22–33	22–33	NUM
issue-721	264	10	.	.	PUNCT
issue-721	265	1	lunina	lunina	PROPN
issue-721	265	2	,	,	PUNCT
issue-721	265	3	i.	i.	PROPN
issue-721	265	4	(	(	PUNCT
issue-721	265	5	2014	2014	NUM
issue-721	265	6	)	)	PUNCT
issue-721	265	7	.	.	PUNCT
issue-721	266	1	budget	budget	NOUN
issue-721	266	2	decentralization	decentralization	NOUN
issue-721	266	3	:	:	PUNCT
issue-721	266	4	the	the	DET
issue-721	266	5	goals	goal	NOUN
issue-721	266	6	and	and	CCONJ
issue-721	266	7	directions	direction	NOUN
issue-721	266	8	of	of	ADP
issue-721	266	9	reforms	reform	NOUN
issue-721	266	10	.	.	PUNCT
issue-721	267	1	ekonomika	ekonomika	PROPN
issue-721	267	2	ukrainy	ukrainy	NOUN
issue-721	267	3	(	(	PUNCT
issue-721	267	4	economics	economic	NOUN
issue-721	267	5	of	of	ADP
issue-721	267	6	ukraine	ukraine	NOUN
issue-721	267	7	)	)	PUNCT
issue-721	267	8	,	,	PUNCT
issue-721	267	9	11(636	11(636	NOUN
issue-721	267	10	)	)	PUNCT
issue-721	267	11	,	,	PUNCT
issue-721	267	12	61–75	61–75	NUM
issue-721	267	13	.	.	PUNCT
issue-721	267	14	lyuty	lyuty	PROPN
issue-721	267	15	,	,	PUNCT
issue-721	267	16	i.	i.	PROPN
issue-721	267	17	o.	o.	PROPN
issue-721	267	18	(	(	PUNCT
issue-721	267	19	2004	2004	NUM
issue-721	267	20	)	)	PUNCT
issue-721	267	21	.	.	PUNCT
issue-721	268	1	recent	recent	ADJ
issue-721	268	2	trends	trend	NOUN
issue-721	268	3	in	in	ADP
issue-721	268	4	the	the	DET
issue-721	268	5	development	development	NOUN
issue-721	268	6	of	of	ADP
issue-721	268	7	the	the	DET
issue-721	268	8	financial	financial	ADJ
issue-721	268	9	system	system	NOUN
issue-721	268	10	of	of	ADP
issue-721	268	11	the	the	DET
issue-721	268	12	state	state	NOUN
issue-721	268	13	.	.	PUNCT
issue-721	269	1	finance	finance	NOUN
issue-721	269	2	of	of	ADP
issue-721	269	3	ukraine	ukraine	NOUN
issue-721	269	4	,	,	PUNCT
issue-721	269	5	5	5	NUM
issue-721	269	6	,	,	PUNCT
issue-721	269	7	24–29	24–29	NUM
issue-721	269	8	.	.	PUNCT
issue-721	270	1	lyuty	lyuty	PROPN
issue-721	270	2	,	,	PUNCT
issue-721	270	3	i.	i.	PROPN
issue-721	270	4	o.	o.	PROPN
issue-721	270	5	(	(	PUNCT
issue-721	270	6	2009	2009	NUM
issue-721	270	7	)	)	PUNCT
issue-721	270	8	.	.	PUNCT
issue-721	271	1	theoretical	theoretical	ADJ
issue-721	271	2	and	and	CCONJ
issue-721	271	3	methodological	methodological	ADJ
issue-721	271	4	principles	principle	NOUN
issue-721	271	5	of	of	ADP
issue-721	271	6	the	the	DET
issue-721	271	7	budget	budget	NOUN
issue-721	271	8	policy	policy	NOUN
issue-721	271	9	of	of	ADP
issue-721	271	10	the	the	DET
issue-721	271	11	state	state	NOUN
issue-721	271	12	.	.	PUNCT
issue-721	272	1	finance	finance	NOUN
issue-721	272	2	of	of	ADP
issue-721	272	3	ukraine	ukraine	NOUN
issue-721	272	4	,	,	PUNCT
issue-721	272	5	12	12	NUM
issue-721	272	6	,	,	PUNCT
issue-721	272	7	13–19	13–19	NUM
issue-721	272	8	.	.	PUNCT
issue-721	273	1	marlow	marlow	PROPN
issue-721	273	2	,	,	PUNCT
issue-721	273	3	m.	m.	NOUN
issue-721	273	4	l.	l.	PROPN
issue-721	273	5	(	(	PUNCT
issue-721	273	6	1988	1988	NUM
issue-721	273	7	)	)	PUNCT
issue-721	273	8	.	.	PUNCT
issue-721	274	1	fiscal	fiscal	ADJ
issue-721	274	2	decentralization	decentralization	NOUN
issue-721	274	3	and	and	CCONJ
issue-721	274	4	government	government	NOUN
issue-721	274	5	size	size	NOUN
issue-721	274	6	.	.	PUNCT
issue-721	275	1	public	public	ADJ
issue-721	275	2	choice	choice	NOUN
issue-721	275	3	,	,	PUNCT
issue-721	275	4	56(3	56(3	NOUN
issue-721	275	5	)	)	PUNCT
issue-721	275	6	,	,	PUNCT
issue-721	275	7	259–269	259–269	NUM
issue-721	275	8	.	.	PUNCT
issue-721	276	1	nogin	nogin	PROPN
issue-721	276	2	,	,	PUNCT
issue-721	276	3	v.	v.	PROPN
issue-721	276	4	d.	d.	PROPN
issue-721	276	5	(	(	PUNCT
issue-721	276	6	2005	2005	NUM
issue-721	276	7	)	)	PUNCT
issue-721	276	8	.	.	PUNCT
issue-721	277	1	generalized	generalize	VERB
issue-721	277	2	edgeworth	edgeworth	PROPN
issue-721	277	3	-	-	PUNCT
issue-721	277	4	pareto	pareto	VERB
issue-721	277	5	principle	principle	NOUN
issue-721	277	6	and	and	CCONJ
issue-721	277	7	its	its	PRON
issue-721	277	8	applicability	applicability	NOUN
issue-721	277	9	limits	limit	NOUN
issue-721	277	10	.	.	PUNCT
issue-721	278	1	economics	economic	NOUN
issue-721	278	2	and	and	CCONJ
issue-721	278	3	mathematical	mathematical	ADJ
issue-721	278	4	methods	method	NOUN
issue-721	278	5	,	,	PUNCT
issue-721	278	6	41(3	41(3	NOUN
issue-721	278	7	)	)	PUNCT
issue-721	278	8	,	,	PUNCT
issue-721	278	9	128–134	128–134	NUM
issue-721	278	10	.	.	PUNCT
issue-721	279	1	patsias	patsias	PROPN
issue-721	279	2	,	,	PUNCT
issue-721	279	3	c.	c.	PROPN
issue-721	279	4	,	,	PUNCT
issue-721	279	5	&	&	CCONJ
issue-721	279	6	latendresse	latendresse	PROPN
issue-721	279	7	,	,	PUNCT
issue-721	279	8	a.	a.	PROPN
issue-721	279	9	,	,	PUNCT
issue-721	279	10	(	(	PUNCT
issue-721	279	11	2013	2013	NUM
issue-721	279	12	)	)	PUNCT
issue-721	279	13	.	.	PUNCT
issue-721	280	1	participatory	participatory	ADJ
issue-721	280	2	democracy	democracy	NOUN
issue-721	280	3	,	,	PUNCT
issue-721	280	4	decentralization	decentralization	NOUN
issue-721	280	5	and	and	CCONJ
issue-721	280	6	local	local	ADJ
issue-721	280	7	governance	governance	NOUN
issue-721	280	8	:	:	PUNCT
issue-721	280	9	the	the	DET
issue-721	280	10	montreal	montreal	PROPN
issue-721	280	11	participatory	participatory	PROPN
issue-721	280	12	budget	budget	NOUN
issue-721	280	13	in	in	ADP
issue-721	280	14	the	the	DET
issue-721	280	15	light	light	NOUN
issue-721	280	16	of	of	ADP
issue-721	280	17	‘	'	PUNCT
issue-721	280	18	empowered	empowered	ADJ
issue-721	280	19	participatory	participatory	ADJ
issue-721	280	20	governance	governance	NOUN
issue-721	280	21	.	.	PUNCT
issue-721	281	1	international	international	ADJ
issue-721	281	2	journal	journal	PROPN
issue-721	281	3	of	of	ADP
issue-721	281	4	urban	urban	ADJ
issue-721	281	5	and	and	CCONJ
issue-721	281	6	regional	regional	ADJ
issue-721	281	7	research	research	NOUN
issue-721	281	8	,	,	PUNCT
issue-721	281	9	37(6	37(6	NUM
issue-721	281	10	)	)	PUNCT
issue-721	281	11	,	,	PUNCT
issue-721	281	12	2214–2230	2214–2230	NUM
issue-721	281	13	.	.	PUNCT
issue-721	282	1	prud'homme	prud'homme	PROPN
issue-721	282	2	,	,	PUNCT
issue-721	282	3	r.	r.	PROPN
issue-721	282	4	(	(	PUNCT
issue-721	282	5	1995	1995	NUM
issue-721	282	6	)	)	PUNCT
issue-721	282	7	.	.	PUNCT
issue-721	283	1	the	the	DET
issue-721	283	2	dangers	danger	NOUN
issue-721	283	3	of	of	ADP
issue-721	283	4	decentralization	decentralization	NOUN
issue-721	283	5	.	.	PUNCT
issue-721	284	1	the	the	DET
issue-721	284	2	world	world	PROPN
issue-721	284	3	bank	bank	PROPN
issue-721	284	4	research	research	PROPN
issue-721	284	5	observer	observer	PROPN
issue-721	284	6	,	,	PUNCT
issue-721	284	7	10(2	10(2	NUM
issue-721	284	8	)	)	PUNCT
issue-721	284	9	,	,	PUNCT
issue-721	284	10	201–220	201–220	NUM
issue-721	284	11	.	.	X
issue-721	284	12	rodden	rodden	PROPN
issue-721	284	13	,	,	PUNCT
issue-721	284	14	j.	j.	PROPN
issue-721	284	15	(	(	PUNCT
issue-721	284	16	2000	2000	NUM
issue-721	284	17	)	)	PUNCT
issue-721	284	18	.	.	PUNCT
issue-721	285	1	decentralization	decentralization	NOUN
issue-721	285	2	and	and	CCONJ
issue-721	285	3	the	the	DET
issue-721	285	4	challenge	challenge	NOUN
issue-721	285	5	of	of	ADP
issue-721	285	6	hard	hard	ADJ
issue-721	285	7	budget	budget	NOUN
issue-721	285	8	constraints	constraint	NOUN
issue-721	285	9	.	.	PUNCT
issue-721	286	1	rodden	rodden	PROPN
issue-721	286	2	,	,	PUNCT
issue-721	286	3	j.	j.	PROPN
issue-721	286	4	,	,	PUNCT
issue-721	286	5	&	&	CCONJ
issue-721	286	6	eskeland	eskeland	PROPN
issue-721	286	7	,	,	PUNCT
issue-721	286	8	g.	g.	PROPN
issue-721	286	9	s.	s.	PROPN
issue-721	286	10	(	(	PUNCT
issue-721	286	11	2003	2003	NUM
issue-721	286	12	)	)	PUNCT
issue-721	286	13	.	.	PUNCT
issue-721	287	1	fiscal	fiscal	ADJ
issue-721	287	2	decentralization	decentralization	NOUN
issue-721	287	3	and	and	CCONJ
issue-721	287	4	the	the	DET
issue-721	287	5	challenge	challenge	NOUN
issue-721	287	6	of	of	ADP
issue-721	287	7	hard	hard	ADJ
issue-721	287	8	budget	budget	NOUN
issue-721	287	9	constraints	constraint	NOUN
issue-721	287	10	.	.	PUNCT
issue-721	288	1	mit	mit	PROPN
issue-721	288	2	press	press	NOUN
issue-721	288	3	.	.	PUNCT
issue-721	289	1	saburov	saburov	NOUN
issue-721	289	2	,	,	PUNCT
issue-721	289	3	n.	n.	NOUN
issue-721	289	4	,	,	PUNCT
issue-721	289	5	&	&	CCONJ
issue-721	289	6	tipenko	tipenko	PROPN
issue-721	289	7	,	,	PUNCT
issue-721	289	8	n.	n.	NOUN
issue-721	289	9	(	(	PUNCT
issue-721	289	10	2001	2001	NUM
issue-721	289	11	)	)	PUNCT
issue-721	289	12	.	.	PUNCT
issue-721	290	1	budget	budget	NOUN
issue-721	290	2	federalism	federalism	NOUN
issue-721	290	3	and	and	CCONJ
issue-721	290	4	interbudgetary	interbudgetary	ADJ
issue-721	290	5	relations	relation	NOUN
issue-721	290	6	.	.	PUNCT
issue-721	291	1	problems	problem	NOUN
issue-721	291	2	of	of	ADP
issue-721	291	3	economic	economic	ADJ
issue-721	291	4	transition	transition	NOUN
issue-721	291	5	,	,	PUNCT
issue-721	291	6	43(11	43(11	NUM
issue-721	291	7	)	)	PUNCT
issue-721	291	8	,	,	PUNCT
issue-721	291	9	76–92	76–92	PROPN
issue-721	291	10	.	.	PUNCT
issue-721	292	1	stenberg	stenberg	PROPN
issue-721	292	2	,	,	PUNCT
issue-721	292	3	c.	c.	PROPN
issue-721	292	4	w.	w.	PROPN
issue-721	292	5	,	,	PUNCT
issue-721	292	6	&	&	CCONJ
issue-721	292	7	hamilton	hamilton	PROPN
issue-721	292	8	,	,	PUNCT
issue-721	292	9	d.	d.	PROPN
issue-721	292	10	k.	k.	PROPN
issue-721	292	11	and	and	CCONJ
issue-721	292	12	hamilton	hamilton	PROPN
issue-721	292	13	.	.	PUNCT
issue-721	293	1	(	(	PUNCT
issue-721	293	2	2018	2018	NUM
issue-721	293	3	)	)	PUNCT
issue-721	293	4	.	.	PUNCT
issue-721	294	1	intergovernmental	intergovernmental	ADJ
issue-721	294	2	relations	relation	NOUN
issue-721	294	3	in	in	ADP
issue-721	294	4	transition	transition	NOUN
issue-721	294	5	:	:	PUNCT
issue-721	294	6	reflections	reflection	NOUN
issue-721	294	7	and	and	CCONJ
issue-721	294	8	directions	direction	NOUN
issue-721	294	9	.	.	PUNCT
issue-721	295	1	routledge	routledge	PROPN
issue-721	295	2	.	.	PUNCT
issue-721	295	3	sutcliffe	sutcliffe	PROPN
issue-721	295	4	,	,	PUNCT
issue-721	295	5	j.	j.	PROPN
issue-721	295	6	b.	b.	PROPN
issue-721	295	7	(	(	PUNCT
issue-721	295	8	2017	2017	NUM
issue-721	295	9	)	)	PUNCT
issue-721	295	10	.	.	PUNCT
issue-721	296	1	intergovernmental	intergovernmental	ADJ
issue-721	296	2	relations	relation	NOUN
issue-721	296	3	in	in	ADP
issue-721	296	4	the	the	DET
issue-721	296	5	european	european	PROPN
issue-721	296	6	union	union	PROPN
issue-721	296	7	and	and	CCONJ
issue-721	296	8	canada	canada	PROPN
issue-721	296	9	:	:	PUNCT
issue-721	296	10	the	the	DET
issue-721	296	11	place	place	NOUN
issue-721	296	12	of	of	ADP
issue-721	296	13	local	local	ADJ
issue-721	296	14	government	government	NOUN
issue-721	296	15	.	.	PUNCT
issue-721	297	1	crossing	cross	VERB
issue-721	297	2	the	the	DET
issue-721	297	3	atlantic	atlantic	PROPN
issue-721	297	4	.	.	PUNCT
issue-721	298	1	routledge	routledge	PROPN
issue-721	298	2	,	,	PUNCT
issue-721	298	3	85–105	85–105	PROPN
issue-721	298	4	.	.	PUNCT
issue-721	298	5	worldbank	worldbank	ADJ
issue-721	298	6	enforcement	enforcement	NOUN
issue-721	298	7	(	(	PUNCT
issue-721	298	8	2017	2017	NUM
issue-721	298	9	)	)	PUNCT
issue-721	298	10	.	.	PUNCT
issue-721	299	1	wright	wright	PROPN
issue-721	299	2	,	,	PUNCT
issue-721	299	3	d.	d.	PROPN
issue-721	299	4	s.	s.	PROPN
issue-721	299	5	,	,	PUNCT
issue-721	299	6	&	&	CCONJ
issue-721	299	7	stenberg	stenberg	PROPN
issue-721	299	8	,	,	PUNCT
issue-721	299	9	c.	c.	PROPN
issue-721	299	10	w.	w.	PROPN
issue-721	299	11	(	(	PUNCT
issue-721	299	12	2018	2018	NUM
issue-721	299	13	)	)	PUNCT
issue-721	299	14	.	.	PUNCT
issue-721	300	1	federalism	federalism	NOUN
issue-721	300	2	,	,	PUNCT
issue-721	300	3	intergovernmental	intergovernmental	ADJ
issue-721	300	4	relations	relation	NOUN
issue-721	300	5	,	,	PUNCT
issue-721	300	6	and	and	CCONJ
issue-721	300	7	intergovernmental	intergovernmental	ADJ
issue-721	300	8	management	management	NOUN
issue-721	300	9	:	:	PUNCT
issue-721	300	10	the	the	DET
issue-721	300	11	origins	origin	NOUN
issue-721	300	12	,	,	PUNCT
issue-721	300	13	emergence	emergence	NOUN
issue-721	300	14	,	,	PUNCT
issue-721	300	15	and	and	CCONJ
issue-721	300	16	maturity	maturity	NOUN
issue-721	300	17	of	of	ADP
issue-721	300	18	three	three	NUM
issue-721	300	19	concepts	concept	NOUN
issue-721	300	20	across	across	ADP
issue-721	300	21	two	two	NUM
issue-721	300	22	centuries	century	NOUN
issue-721	300	23	of	of	ADP
issue-721	300	24	organizing	organize	VERB
issue-721	300	25	power	power	NOUN
issue-721	300	26	by	by	ADP
issue-721	300	27	area	area	NOUN
issue-721	300	28	and	and	CCONJ
issue-721	300	29	by	by	ADP
issue-721	300	30	function	function	NOUN
issue-721	300	31	.	.	PUNCT
issue-721	301	1	handbook	handbook	NOUN
issue-721	301	2	of	of	ADP
issue-721	301	3	public	public	ADJ
issue-721	301	4	administration	administration	NOUN
issue-721	301	5	.	.	PUNCT
issue-721	302	1	routledge	routledge	PROPN
issue-721	302	2	,	,	PUNCT
issue-721	302	3	407–479	407–479	NUM
issue-721	302	4	.	.	PUNCT
issue-721	303	1	grossi	grossi	PROPN
issue-721	303	2	,	,	PUNCT
issue-721	303	3	g.	g.	PROPN
issue-721	303	4	,	,	PUNCT
issue-721	303	5	&	&	CCONJ
issue-721	303	6	cinquini	cinquini	PROPN
issue-721	303	7	,	,	PUNCT
issue-721	303	8	l.	l.	PROPN
issue-721	303	9	(	(	PUNCT
issue-721	303	10	2018	2018	NUM
issue-721	303	11	)	)	PUNCT
issue-721	303	12	.	.	PUNCT
issue-721	304	1	external	external	ADJ
issue-721	304	2	pressures	pressure	NOUN
issue-721	304	3	and	and	CCONJ
issue-721	304	4	internal	internal	ADJ
issue-721	304	5	dynamics	dynamic	NOUN
issue-721	304	6	in	in	ADP
issue-721	304	7	the	the	DET
issue-721	304	8	institutionalization	institutionalization	NOUN
issue-721	304	9	of	of	ADP
issue-721	304	10	performance	performance	NOUN
issue-721	304	11	-	-	PUNCT
issue-721	304	12	based	base	VERB
issue-721	304	13	budgeting	budgeting	NOUN
issue-721	304	14	:	:	PUNCT
issue-721	304	15	an	an	DET
issue-721	304	16	endless	endless	ADJ
issue-721	304	17	process	process	NOUN
issue-721	304	18	?	?	PUNCT
issue-721	305	1	public	public	ADJ
issue-721	305	2	performance	performance	NOUN
issue-721	305	3	&	&	CCONJ
issue-721	305	4	management	management	PROPN
issue-721	305	5	review	review	PROPN
issue-721	305	6	,	,	PUNCT
issue-721	305	7	41(2	41(2	NUM
issue-721	305	8	)	)	PUNCT
issue-721	305	9	,	,	PUNCT
issue-721	305	10	224–252	224–252	NUM
issue-721	305	11	.	.	PUNCT
issue-721	306	1	grossi	grossi	PROPN
issue-721	306	2	,	,	PUNCT
issue-721	306	3	g.	g.	PROPN
issue-721	306	4	,	,	PUNCT
issue-721	306	5	&	&	CCONJ
issue-721	306	6	brorstrom	brorstrom	NOUN
issue-721	306	7	,	,	PUNCT
issue-721	306	8	s.	s.	PROPN
issue-721	306	9	,	,	PUNCT
issue-721	306	10	et	et	PROPN
issue-721	306	11	al	al	PROPN
issue-721	306	12	.	.	PUNCT
issue-721	306	13	(	(	PUNCT
issue-721	306	14	2018	2018	NUM
issue-721	306	15	)	)	PUNCT
issue-721	306	16	.	.	PUNCT
issue-721	307	1	translating	translate	VERB
issue-721	307	2	sustainable	sustainable	ADJ
issue-721	307	3	and	and	CCONJ
issue-721	307	4	smart	smart	ADJ
issue-721	307	5	city	city	NOUN
issue-721	307	6	strategies	strategy	NOUN
issue-721	307	7	into	into	ADP
issue-721	307	8	performance	performance	NOUN
issue-721	307	9	measurement	measurement	NOUN
issue-721	307	10	systems	system	NOUN
issue-721	307	11	.	.	PUNCT
issue-721	308	1	public	public	ADJ
issue-721	308	2	money	money	NOUN
issue-721	308	3	&	&	CCONJ
issue-721	308	4	management	management	NOUN
issue-721	308	5	,	,	PUNCT
issue-721	308	6	38(3	38(3	NUM
issue-721	308	7	)	)	PUNCT
issue-721	308	8	,	,	PUNCT
issue-721	308	9	193–202	193–202	NUM
issue-721	308	10	.	.	PUNCT
issue-721	309	1	grossi	grossi	PROPN
issue-721	309	2	,	,	PUNCT
issue-721	309	3	g.	g.	PROPN
issue-721	309	4	,	,	PUNCT
issue-721	309	5	&	&	CCONJ
issue-721	309	6	bourmistrov	bourmistrov	PROPN
issue-721	309	7	,	,	PUNCT
issue-721	309	8	a.	a.	PROPN
issue-721	309	9	,	,	PUNCT
issue-721	309	10	et	et	PROPN
issue-721	309	11	al	al	PROPN
issue-721	309	12	.	.	PUNCT
issue-721	309	13	(	(	PUNCT
issue-721	309	14	2018	2018	NUM
issue-721	309	15	)	)	PUNCT
issue-721	309	16	.	.	PUNCT
issue-721	310	1	participatory	participatory	PROPN
issue-721	310	2	budgeting	budget	VERB
issue-721	310	3	as	as	ADP
issue-721	310	4	a	a	DET
issue-721	310	5	form	form	NOUN
issue-721	310	6	of	of	ADP
issue-721	310	7	dialogic	dialogic	ADJ
issue-721	310	8	accounting	accounting	NOUN
issue-721	310	9	in	in	ADP
issue-721	310	10	russia	russia	PROPN
issue-721	310	11	:	:	PUNCT
issue-721	310	12	actors	actor	NOUN
issue-721	310	13	'	'	PART
issue-721	310	14	institutional	institutional	ADJ
issue-721	310	15	work	work	NOUN
issue-721	310	16	and	and	CCONJ
issue-721	310	17	reflexivity	reflexivity	NOUN
issue-721	310	18	trap	trap	NOUN
issue-721	310	19	.	.	PUNCT
issue-721	311	1	accounting	accounting	NOUN
issue-721	311	2	auditing	auditing	NOUN
issue-721	311	3	&	&	CCONJ
issue-721	311	4	accountability	accountability	NOUN
issue-721	311	5	journal	journal	NOUN
issue-721	311	6	,	,	PUNCT
issue-721	311	7	31(4	31(4	NUM
issue-721	311	8	)	)	PUNCT
issue-721	311	9	,	,	PUNCT
issue-721	311	10	1098–1123	1098–1123	NUM
issue-721	311	11	.	.	PUNCT