id sid tid token lemma pos issue-793 1 1 baltic baltic PROPN issue-793 1 2 journal journal PROPN issue-793 1 3 of of ADP issue-793 1 4 economic economic ADJ issue-793 1 5 studies study NOUN issue-793 1 6 81 81 NUM issue-793 1 7 vol vol NOUN issue-793 1 8 . . PROPN issue-793 2 1 6 6 NUM issue-793 2 2 , , PUNCT issue-793 2 3 no no INTJ issue-793 2 4 . . NOUN issue-793 2 5 2 2 NUM issue-793 2 6 , , PUNCT issue-793 2 7 2020 2020 NUM issue-793 2 8 corresponding correspond VERB issue-793 2 9 author author NOUN issue-793 2 10 : : PUNCT issue-793 2 11 1 1 NUM issue-793 2 12 dnipro dnipro ADJ issue-793 2 13 state state NOUN issue-793 2 14 agrarian agrarian ADJ issue-793 2 15 and and CCONJ issue-793 2 16 economic economic ADJ issue-793 2 17 university university NOUN issue-793 2 18 , , PUNCT issue-793 2 19 ukraine ukraine NOUN issue-793 2 20 . . PUNCT issue-793 3 1 e e X issue-793 3 2 - - NOUN issue-793 3 3 mail mail NOUN issue-793 3 4 : : PUNCT issue-793 4 1 skhalatur@gmail.com skhalatur@gmail.com X issue-793 5 1 orcid orcid NOUN issue-793 5 2 : : PUNCT issue-793 5 3 https://orcid.org/0000-0001-8331-3341 https://orcid.org/0000-0001-8331-3341 NOUN issue-793 5 4 researcherid researcherid NOUN issue-793 5 5 : : PUNCT issue-793 5 6 t-7645 t-7645 PROPN issue-793 5 7 - - PUNCT issue-793 5 8 2019 2019 NUM issue-793 5 9 2 2 NUM issue-793 5 10 classic classic ADJ issue-793 5 11 private private ADJ issue-793 5 12 university university NOUN issue-793 5 13 , , PUNCT issue-793 5 14 ukraine ukraine NOUN issue-793 5 15 . . PUNCT issue-793 6 1 e e X issue-793 6 2 - - NOUN issue-793 6 3 mail mail NOUN issue-793 6 4 : : PUNCT issue-793 6 5 yelena.trohim@gmail.com yelena.trohim@gmail.com X issue-793 6 6 orcid orcid NOUN issue-793 6 7 : : PUNCT issue-793 6 8 https://orcid.org/0000-0001-7587-7948 https://orcid.org/0000-0001-7587-7948 PROPN issue-793 6 9 researcherid researcherid NOUN issue-793 6 10 : : PUNCT issue-793 6 11 o-2591 o-2591 NUM issue-793 6 12 - - SYM issue-793 6 13 2018 2018 NUM issue-793 6 14 3 3 NUM issue-793 6 15 dnipro dnipro ADJ issue-793 6 16 state state NOUN issue-793 6 17 agrarian agrarian ADJ issue-793 6 18 and and CCONJ issue-793 6 19 economic economic ADJ issue-793 6 20 university university NOUN issue-793 6 21 , , PUNCT issue-793 6 22 ukraine ukraine NOUN issue-793 6 23 . . PUNCT issue-793 7 1 e e X issue-793 7 2 - - NOUN issue-793 7 3 mail mail NOUN issue-793 7 4 : : PUNCT issue-793 7 5 k80504949768@gmail.com k80504949768@gmail.com X issue-793 8 1 orcid orcid PROPN issue-793 8 2 : : PUNCT issue-793 8 3 https://orcid.org/0000-0002-9369-7972 https://orcid.org/0000-0002-9369-7972 PROPN issue-793 8 4 researcherid researcherid VERB issue-793 8 5 : : PUNCT issue-793 8 6 t-7645 t-7645 PROPN issue-793 8 7 - - PUNCT issue-793 8 8 2019 2019 NUM issue-793 8 9 doi doi NOUN issue-793 8 10 : : PUNCT issue-793 8 11 https://doi.org/10.30525/2256-0742/2020-6-2-81-92 https://doi.org/10.30525/2256-0742/2020-6-2-81-92 NOUN issue-793 8 12 conceptual conceptual ADJ issue-793 8 13 basis basis NOUN issue-793 8 14 of of ADP issue-793 8 15 tax tax NOUN issue-793 8 16 policy policy NOUN issue-793 8 17 formation formation NOUN issue-793 8 18 in in ADP issue-793 8 19 the the DET issue-793 8 20 globalization globalization NOUN issue-793 8 21 conditions condition NOUN issue-793 8 22 svitlana svitlana PROPN issue-793 8 23 khalatur1 khalatur1 PROPN issue-793 8 24 , , PUNCT issue-793 8 25 olena olena PROPN issue-793 8 26 trokhymets2 trokhymets2 PROPN issue-793 8 27 , , PUNCT issue-793 8 28 oleksandr oleksandr PROPN issue-793 8 29 karamushka3 karamushka3 NOUN issue-793 8 30 abstract abstract ADJ issue-793 8 31 . . PUNCT issue-793 9 1 the the DET issue-793 9 2 purpose purpose NOUN issue-793 9 3 of of ADP issue-793 9 4 the the DET issue-793 9 5 article article NOUN issue-793 9 6 is be AUX issue-793 9 7 to to PART issue-793 9 8 analyze analyze VERB issue-793 9 9 the the DET issue-793 9 10 tax tax NOUN issue-793 9 11 systems system NOUN issue-793 9 12 of of ADP issue-793 9 13 the the DET issue-793 9 14 countries country NOUN issue-793 9 15 of of ADP issue-793 9 16 the the DET issue-793 9 17 european european PROPN issue-793 9 18 union union PROPN issue-793 9 19 and and CCONJ issue-793 9 20 ukraine ukraine PROPN issue-793 9 21 , , PUNCT issue-793 9 22 the the DET issue-793 9 23 impact impact NOUN issue-793 9 24 of of ADP issue-793 9 25 individual individual ADJ issue-793 9 26 indicators indicator NOUN issue-793 9 27 of of ADP issue-793 9 28 the the DET issue-793 9 29 tax tax NOUN issue-793 9 30 system system NOUN issue-793 9 31 on on ADP issue-793 9 32 the the DET issue-793 9 33 economies economy NOUN issue-793 9 34 development development NOUN issue-793 9 35 , , PUNCT issue-793 9 36 study study VERB issue-793 9 37 the the DET issue-793 9 38 possibility possibility NOUN issue-793 9 39 of of ADP issue-793 9 40 applying apply VERB issue-793 9 41 the the DET issue-793 9 42 accumulated accumulate VERB issue-793 9 43 experience experience NOUN issue-793 9 44 . . PUNCT issue-793 10 1 the the DET issue-793 10 2 subject subject NOUN issue-793 10 3 - - PUNCT issue-793 10 4 matter matter NOUN issue-793 10 5 of of ADP issue-793 10 6 the the DET issue-793 10 7 study study NOUN issue-793 10 8 is be AUX issue-793 10 9 the the DET issue-793 10 10 methodological methodological ADJ issue-793 10 11 and and CCONJ issue-793 10 12 conceptual conceptual ADJ issue-793 10 13 foundations foundation NOUN issue-793 10 14 of of ADP issue-793 10 15 the the DET issue-793 10 16 tax tax NOUN issue-793 10 17 policy policy NOUN issue-793 10 18 - - PUNCT issue-793 10 19 making make VERB issue-793 10 20 process process NOUN issue-793 10 21 of of ADP issue-793 10 22 the the DET issue-793 10 23 eu eu PROPN issue-793 10 24 and and CCONJ issue-793 10 25 ukraine ukraine PROPN issue-793 10 26 . . PUNCT issue-793 11 1 methodology methodology PROPN issue-793 11 2 . . PUNCT issue-793 12 1 based base VERB issue-793 12 2 on on ADP issue-793 12 3 the the DET issue-793 12 4 analyzed analyze VERB issue-793 12 5 scientific scientific ADJ issue-793 12 6 literature literature NOUN issue-793 12 7 on on ADP issue-793 12 8 tax tax NOUN issue-793 12 9 policy policy NOUN issue-793 12 10 formulation formulation NOUN issue-793 12 11 of of ADP issue-793 12 12 countries country NOUN issue-793 12 13 , , PUNCT issue-793 12 14 the the DET issue-793 12 15 methodological methodological ADJ issue-793 12 16 principles principle NOUN issue-793 12 17 of of ADP issue-793 12 18 this this DET issue-793 12 19 study study NOUN issue-793 12 20 provide provide VERB issue-793 12 21 for for ADP issue-793 12 22 the the DET issue-793 12 23 joint joint ADJ issue-793 12 24 application application NOUN issue-793 12 25 of of ADP issue-793 12 26 a a DET issue-793 12 27 set set NOUN issue-793 12 28 of of ADP issue-793 12 29 well well ADV issue-793 12 30 - - PUNCT issue-793 12 31 known know VERB issue-793 12 32 general general ADJ issue-793 12 33 scientific scientific ADJ issue-793 12 34 and and CCONJ issue-793 12 35 special special ADJ issue-793 12 36 methods method NOUN issue-793 12 37 of of ADP issue-793 12 38 research research NOUN issue-793 12 39 in in ADP issue-793 12 40 economics economic NOUN issue-793 12 41 . . PUNCT issue-793 13 1 in in ADP issue-793 13 2 particular particular ADJ issue-793 13 3 , , PUNCT issue-793 13 4 the the DET issue-793 13 5 dialectical dialectical ADJ issue-793 13 6 method method NOUN issue-793 13 7 , , PUNCT issue-793 13 8 the the DET issue-793 13 9 method method NOUN issue-793 13 10 of of ADP issue-793 13 11 scientific scientific ADJ issue-793 13 12 abstraction abstraction NOUN issue-793 13 13 , , PUNCT issue-793 13 14 the the DET issue-793 13 15 method method NOUN issue-793 13 16 of of ADP issue-793 13 17 systematic systematic ADJ issue-793 13 18 analysis analysis NOUN issue-793 13 19 , , PUNCT issue-793 13 20 economic economic ADJ issue-793 13 21 and and CCONJ issue-793 13 22 mathematical mathematical ADJ issue-793 13 23 modeling modeling NOUN issue-793 13 24 were be AUX issue-793 13 25 used use VERB issue-793 13 26 . . PUNCT issue-793 14 1 results result NOUN issue-793 14 2 . . PUNCT issue-793 15 1 the the DET issue-793 15 2 article article NOUN issue-793 15 3 analyzes analyze VERB issue-793 15 4 the the DET issue-793 15 5 individual individual ADJ issue-793 15 6 indicators indicator NOUN issue-793 15 7 of of ADP issue-793 15 8 the the DET issue-793 15 9 tax tax NOUN issue-793 15 10 system system NOUN issue-793 15 11 functioning function VERB issue-793 15 12 of of ADP issue-793 15 13 28 28 NUM issue-793 15 14 countries country NOUN issue-793 15 15 of of ADP issue-793 15 16 the the DET issue-793 15 17 european european PROPN issue-793 15 18 union union PROPN issue-793 15 19 and and CCONJ issue-793 15 20 ukraine ukraine NOUN issue-793 15 21 ; ; PUNCT issue-793 15 22 and and CCONJ issue-793 15 23 the the DET issue-793 15 24 impact impact NOUN issue-793 15 25 of of ADP issue-793 15 26 these these DET issue-793 15 27 indicators indicator NOUN issue-793 15 28 on on ADP issue-793 15 29 the the DET issue-793 15 30 economy economy NOUN issue-793 15 31 development development NOUN issue-793 15 32 . . PUNCT issue-793 16 1 in in ADP issue-793 16 2 particular particular ADJ issue-793 16 3 , , PUNCT issue-793 16 4 the the DET issue-793 16 5 following follow VERB issue-793 16 6 indicators indicator NOUN issue-793 16 7 were be AUX issue-793 16 8 studied study VERB issue-793 16 9 : : PUNCT issue-793 16 10 customs custom NOUN issue-793 16 11 and and CCONJ issue-793 16 12 other other ADJ issue-793 16 13 import import NOUN issue-793 16 14 duties duty NOUN issue-793 16 15 , , PUNCT issue-793 16 16 firms firm NOUN issue-793 16 17 expected expect VERB issue-793 16 18 to to PART issue-793 16 19 give give VERB issue-793 16 20 gifts gift NOUN issue-793 16 21 in in ADP issue-793 16 22 meetings meeting NOUN issue-793 16 23 with with ADP issue-793 16 24 tax tax NOUN issue-793 16 25 officials official NOUN issue-793 16 26 ; ; PUNCT issue-793 16 27 firms firm NOUN issue-793 16 28 that that PRON issue-793 16 29 do do AUX issue-793 16 30 not not PART issue-793 16 31 report report VERB issue-793 16 32 all all DET issue-793 16 33 sales sale NOUN issue-793 16 34 for for ADP issue-793 16 35 tax tax NOUN issue-793 16 36 purposes purpose NOUN issue-793 16 37 ; ; PUNCT issue-793 16 38 firms firm NOUN issue-793 16 39 visited visit VERB issue-793 16 40 or or CCONJ issue-793 16 41 required require VERB issue-793 16 42 meetings meeting NOUN issue-793 16 43 with with ADP issue-793 16 44 tax tax NOUN issue-793 16 45 officials official NOUN issue-793 16 46 ; ; PUNCT issue-793 16 47 labor labor NOUN issue-793 16 48 tax tax NOUN issue-793 16 49 and and CCONJ issue-793 16 50 contributions contribution NOUN issue-793 16 51 ; ; PUNCT issue-793 16 52 net net ADJ issue-793 16 53 taxes taxis NOUN issue-793 16 54 on on ADP issue-793 16 55 products product NOUN issue-793 16 56 ; ; PUNCT issue-793 16 57 other other ADJ issue-793 16 58 taxes taxis NOUN issue-793 16 59 ; ; PUNCT issue-793 16 60 other other ADJ issue-793 16 61 taxes taxis NOUN issue-793 16 62 payable payable ADJ issue-793 16 63 by by ADP issue-793 16 64 businesses business NOUN issue-793 16 65 ; ; PUNCT issue-793 16 66 profit profit NOUN issue-793 16 67 tax tax NOUN issue-793 16 68 ; ; PUNCT issue-793 16 69 tax tax NOUN issue-793 16 70 payments payment NOUN issue-793 16 71 ; ; PUNCT issue-793 16 72 tax tax NOUN issue-793 16 73 revenue revenue NOUN issue-793 16 74 ; ; PUNCT issue-793 16 75 taxes taxis NOUN issue-793 16 76 on on ADP issue-793 16 77 exports export NOUN issue-793 16 78 ; ; PUNCT issue-793 16 79 taxes taxis NOUN issue-793 16 80 on on ADP issue-793 16 81 goods good NOUN issue-793 16 82 and and CCONJ issue-793 16 83 services service NOUN issue-793 16 84 ; ; PUNCT issue-793 16 85 taxes taxis NOUN issue-793 16 86 on on ADP issue-793 16 87 income income NOUN issue-793 16 88 , , PUNCT issue-793 16 89 profits profit NOUN issue-793 16 90 and and CCONJ issue-793 16 91 capital capital NOUN issue-793 16 92 gains gain NOUN issue-793 16 93 ; ; PUNCT issue-793 16 94 taxes taxis NOUN issue-793 16 95 on on ADP issue-793 16 96 income income NOUN issue-793 16 97 , , PUNCT issue-793 16 98 profits profit NOUN issue-793 16 99 and and CCONJ issue-793 16 100 capital capital NOUN issue-793 16 101 gains gain NOUN issue-793 16 102 ; ; PUNCT issue-793 16 103 taxes taxis NOUN issue-793 16 104 on on ADP issue-793 16 105 international international ADJ issue-793 16 106 trade trade NOUN issue-793 16 107 ; ; PUNCT issue-793 16 108 time time NOUN issue-793 16 109 to to PART issue-793 16 110 prepare prepare VERB issue-793 16 111 and and CCONJ issue-793 16 112 pay pay VERB issue-793 16 113 taxes taxis NOUN issue-793 16 114 ; ; PUNCT issue-793 16 115 total total ADJ issue-793 16 116 tax tax NOUN issue-793 16 117 rate rate NOUN issue-793 16 118 . . PUNCT issue-793 17 1 the the DET issue-793 17 2 dependence dependence NOUN issue-793 17 3 of of ADP issue-793 17 4 foreign foreign ADJ issue-793 17 5 direct direct ADJ issue-793 17 6 investment investment NOUN issue-793 17 7 on on ADP issue-793 17 8 profit profit NOUN issue-793 17 9 tax tax NOUN issue-793 17 10 , , PUNCT issue-793 17 11 tax tax NOUN issue-793 17 12 revenue revenue NOUN issue-793 17 13 ; ; PUNCT issue-793 17 14 taxes taxis NOUN issue-793 17 15 on on ADP issue-793 17 16 income income NOUN issue-793 17 17 , , PUNCT issue-793 17 18 profits profit NOUN issue-793 17 19 and and CCONJ issue-793 17 20 capital capital NOUN issue-793 17 21 gains gain NOUN issue-793 17 22 ; ; PUNCT issue-793 17 23 time time NOUN issue-793 17 24 to to PART issue-793 17 25 prepare prepare VERB issue-793 17 26 and and CCONJ issue-793 17 27 pay pay VERB issue-793 17 28 taxes taxis NOUN issue-793 17 29 and and CCONJ issue-793 17 30 total total ADJ issue-793 17 31 tax tax NOUN issue-793 17 32 rate rate NOUN issue-793 17 33 have have AUX issue-793 17 34 been be AUX issue-793 17 35 studied study VERB issue-793 17 36 . . PUNCT issue-793 18 1 the the DET issue-793 18 2 study study NOUN issue-793 18 3 shows show VERB issue-793 18 4 that that SCONJ issue-793 18 5 , , PUNCT issue-793 18 6 on on ADP issue-793 18 7 average average ADJ issue-793 18 8 , , PUNCT issue-793 18 9 tax tax NOUN issue-793 18 10 revenue revenue NOUN issue-793 18 11 affects affect VERB issue-793 18 12 foreign foreign ADJ issue-793 18 13 direct direct ADJ issue-793 18 14 investment investment NOUN issue-793 18 15 , , PUNCT issue-793 18 16 net net ADJ issue-793 18 17 inflows inflow NOUN issue-793 18 18 with with ADP issue-793 18 19 the the DET issue-793 18 20 same same ADJ issue-793 18 21 strength strength NOUN issue-793 18 22 as as ADP issue-793 18 23 time time NOUN issue-793 18 24 to to PART issue-793 18 25 prepare prepare VERB issue-793 18 26 and and CCONJ issue-793 18 27 pay pay VERB issue-793 18 28 taxes taxis NOUN issue-793 18 29 , , PUNCT issue-793 18 30 but but CCONJ issue-793 18 31 almost almost ADV issue-793 18 32 twice twice DET issue-793 18 33 as as ADV issue-793 18 34 much much ADJ issue-793 18 35 as as ADP issue-793 18 36 taxes taxis NOUN issue-793 18 37 on on ADP issue-793 18 38 income income NOUN issue-793 18 39 , , PUNCT issue-793 18 40 profits profit NOUN issue-793 18 41 and and CCONJ issue-793 18 42 capital capital NOUN issue-793 18 43 gains gain NOUN issue-793 18 44 . . PUNCT issue-793 19 1 practical practical ADJ issue-793 19 2 implications implication NOUN issue-793 19 3 . . PUNCT issue-793 20 1 the the DET issue-793 20 2 article article NOUN issue-793 20 3 contains contain VERB issue-793 20 4 a a DET issue-793 20 5 set set NOUN issue-793 20 6 of of ADP issue-793 20 7 tools tool NOUN issue-793 20 8 and and CCONJ issue-793 20 9 rules rule NOUN issue-793 20 10 for for ADP issue-793 20 11 reviewing review VERB issue-793 20 12 approaches approach NOUN issue-793 20 13 , , PUNCT issue-793 20 14 guidelines guideline NOUN issue-793 20 15 and and CCONJ issue-793 20 16 criteria criterion NOUN issue-793 20 17 for for ADP issue-793 20 18 the the DET issue-793 20 19 effectiveness effectiveness NOUN issue-793 20 20 of of ADP issue-793 20 21 ukraine ukraine NOUN issue-793 20 22 's 's PART issue-793 20 23 tax tax NOUN issue-793 20 24 policy policy NOUN issue-793 20 25 in in ADP issue-793 20 26 line line NOUN issue-793 20 27 with with ADP issue-793 20 28 the the DET issue-793 20 29 global global ADJ issue-793 20 30 development development NOUN issue-793 20 31 concept concept NOUN issue-793 20 32 . . PUNCT issue-793 21 1 value value NOUN issue-793 21 2 / / SYM issue-793 21 3 originality originality NOUN issue-793 21 4 . . PUNCT issue-793 22 1 the the DET issue-793 22 2 conceptual conceptual ADJ issue-793 22 3 criteria criterion NOUN issue-793 22 4 for for ADP issue-793 22 5 the the DET issue-793 22 6 formation formation NOUN issue-793 22 7 and and CCONJ issue-793 22 8 implementation implementation NOUN issue-793 22 9 of of ADP issue-793 22 10 the the DET issue-793 22 11 tax tax NOUN issue-793 22 12 policy policy NOUN issue-793 22 13 of of ADP issue-793 22 14 the the DET issue-793 22 15 state state NOUN issue-793 22 16 are be AUX issue-793 22 17 determined determine VERB issue-793 22 18 , , PUNCT issue-793 22 19 it it PRON issue-793 22 20 is be AUX issue-793 22 21 carried carry VERB issue-793 22 22 out out ADP issue-793 22 23 the the DET issue-793 22 24 comparative comparative ADJ issue-793 22 25 analysis analysis NOUN issue-793 22 26 of of ADP issue-793 22 27 the the DET issue-793 22 28 tax tax NOUN issue-793 22 29 policy policy NOUN issue-793 22 30 of of ADP issue-793 22 31 ukraine ukraine NOUN issue-793 22 32 and and CCONJ issue-793 22 33 the the DET issue-793 22 34 eu eu PROPN issue-793 22 35 countries country NOUN issue-793 22 36 within within ADP issue-793 22 37 the the DET issue-793 22 38 framework framework NOUN issue-793 22 39 of of ADP issue-793 22 40 the the DET issue-793 22 41 european european ADJ issue-793 22 42 economic economic ADJ issue-793 22 43 integration integration NOUN issue-793 22 44 , , PUNCT issue-793 22 45 which which PRON issue-793 22 46 occurs occur VERB issue-793 22 47 simultaneously simultaneously ADV issue-793 22 48 with with ADP issue-793 22 49 the the DET issue-793 22 50 globalization globalization NOUN issue-793 22 51 of of ADP issue-793 22 52 the the DET issue-793 22 53 world world NOUN issue-793 22 54 economy economy NOUN issue-793 22 55 . . PUNCT issue-793 23 1 key key ADJ issue-793 23 2 words word NOUN issue-793 23 3 : : PUNCT issue-793 23 4 tax tax NOUN issue-793 23 5 , , PUNCT issue-793 23 6 labor labor NOUN issue-793 23 7 tax tax NOUN issue-793 23 8 , , PUNCT issue-793 23 9 tax tax NOUN issue-793 23 10 rate rate NOUN issue-793 23 11 , , PUNCT issue-793 23 12 profit profit NOUN issue-793 23 13 tax tax NOUN issue-793 23 14 , , PUNCT issue-793 23 15 tax tax NOUN issue-793 23 16 revenue revenue NOUN issue-793 23 17 . . PUNCT issue-793 24 1 jel jel PROPN issue-793 24 2 classification classification NOUN issue-793 24 3 : : PUNCT issue-793 24 4 c51 c51 NOUN issue-793 24 5 , , PUNCT issue-793 24 6 e62 e62 NOUN issue-793 24 7 , , PUNCT issue-793 24 8 f63 f63 PROPN issue-793 24 9 1 1 NUM issue-793 24 10 . . PUNCT issue-793 24 11 intrоduction intrоduction NOUN issue-793 24 12 being be AUX issue-793 24 13 a a DET issue-793 24 14 coherent coherent ADJ issue-793 24 15 system system NOUN issue-793 24 16 , , PUNCT issue-793 24 17 the the DET issue-793 24 18 economic economic ADJ issue-793 24 19 system system NOUN issue-793 24 20 of of ADP issue-793 24 21 a a DET issue-793 24 22 country country NOUN issue-793 24 23 combines combine VERB issue-793 24 24 the the DET issue-793 24 25 various various ADJ issue-793 24 26 , , PUNCT issue-793 24 27 often often ADV issue-793 24 28 conflicting conflict VERB issue-793 24 29 interests interest NOUN issue-793 24 30 of of ADP issue-793 24 31 its its PRON issue-793 24 32 members member NOUN issue-793 24 33 . . PUNCT issue-793 25 1 at at ADP issue-793 25 2 the the DET issue-793 25 3 same same ADJ issue-793 25 4 time time NOUN issue-793 25 5 , , PUNCT issue-793 25 6 the the DET issue-793 25 7 process process NOUN issue-793 25 8 of of ADP issue-793 25 9 tax tax NOUN issue-793 25 10 regulation regulation NOUN issue-793 25 11 is be AUX issue-793 25 12 also also ADV issue-793 25 13 free free ADJ issue-793 25 14 of of ADP issue-793 25 15 conflicts conflict NOUN issue-793 25 16 , , PUNCT issue-793 25 17 since since SCONJ issue-793 25 18 the the DET issue-793 25 19 interests interest NOUN issue-793 25 20 and and CCONJ issue-793 25 21 local local ADJ issue-793 25 22 goals goal NOUN issue-793 25 23 of of ADP issue-793 25 24 its its PRON issue-793 25 25 participants participant NOUN issue-793 25 26 do do AUX issue-793 25 27 not not PART issue-793 25 28 coincide coincide VERB issue-793 25 29 . . PUNCT issue-793 26 1 exacerbation exacerbation NOUN issue-793 26 2 of of ADP issue-793 26 3 conflicts conflict NOUN issue-793 26 4 arising arise VERB issue-793 26 5 in in ADP issue-793 26 6 the the DET issue-793 26 7 process process NOUN issue-793 26 8 of of ADP issue-793 26 9 tax tax NOUN issue-793 26 10 policy policy NOUN issue-793 26 11 development development NOUN issue-793 26 12 of of ADP issue-793 26 13 the the DET issue-793 26 14 state state NOUN issue-793 26 15 occurs occur VERB issue-793 26 16 during during ADP issue-793 26 17 periods period NOUN issue-793 26 18 of of ADP issue-793 26 19 downturn downturn NOUN issue-793 26 20 , , PUNCT issue-793 26 21 increased increase VERB issue-793 26 22 competition competition NOUN issue-793 26 23 and and CCONJ issue-793 26 24 in in ADP issue-793 26 25 times time NOUN issue-793 26 26 of of ADP issue-793 26 27 economic economic ADJ issue-793 26 28 crisis crisis NOUN issue-793 26 29 . . PUNCT issue-793 27 1 this this DET issue-793 27 2 fact fact NOUN issue-793 27 3 necessitates necessitate VERB issue-793 27 4 the the DET issue-793 27 5 search search NOUN issue-793 27 6 for for ADP issue-793 27 7 the the DET issue-793 27 8 concept concept NOUN issue-793 27 9 of of ADP issue-793 27 10 the the DET issue-793 27 11 tax tax NOUN issue-793 27 12 policy policy NOUN issue-793 27 13 of of ADP issue-793 27 14 the the DET issue-793 27 15 state state NOUN issue-793 27 16 aimed aim VERB issue-793 27 17 at at ADP issue-793 27 18 the the DET issue-793 27 19 maximum maximum ADJ issue-793 27 20 reduction reduction NOUN issue-793 27 21 of of ADP issue-793 27 22 conflict conflict NOUN issue-793 27 23 situations situation NOUN issue-793 27 24 in in ADP issue-793 27 25 order order NOUN issue-793 27 26 to to ADP issue-793 27 27 baltic baltic ADJ issue-793 27 28 journal journal PROPN issue-793 27 29 of of ADP issue-793 27 30 economic economic ADJ issue-793 27 31 studies study NOUN issue-793 27 32 82 82 NUM issue-793 27 33 vol vol NOUN issue-793 27 34 . . PROPN issue-793 28 1 6 6 NUM issue-793 28 2 , , PUNCT issue-793 28 3 no no INTJ issue-793 28 4 . . NOUN issue-793 28 5 2 2 NUM issue-793 28 6 , , PUNCT issue-793 28 7 2020 2020 NUM issue-793 28 8 preserve preserve VERB issue-793 28 9 the the DET issue-793 28 10 stability stability NOUN issue-793 28 11 and and CCONJ issue-793 28 12 integrity integrity NOUN issue-793 28 13 of of ADP issue-793 28 14 society society NOUN issue-793 28 15 , , PUNCT issue-793 28 16 reduce reduce VERB issue-793 28 17 social social ADJ issue-793 28 18 tension tension NOUN issue-793 28 19 . . PUNCT issue-793 29 1 european european ADJ issue-793 29 2 economic economic ADJ issue-793 29 3 integration integration NOUN issue-793 29 4 , , PUNCT issue-793 29 5 which which PRON issue-793 29 6 occurs occur VERB issue-793 29 7 at at ADP issue-793 29 8 the the DET issue-793 29 9 same same ADJ issue-793 29 10 time time NOUN issue-793 29 11 as as ADP issue-793 29 12 the the DET issue-793 29 13 globalization globalization NOUN issue-793 29 14 of of ADP issue-793 29 15 the the DET issue-793 29 16 world world NOUN issue-793 29 17 economy economy NOUN issue-793 29 18 , , PUNCT issue-793 29 19 updates update VERB issue-793 29 20 tax tax NOUN issue-793 29 21 policy policy NOUN issue-793 29 22 studies study NOUN issue-793 29 23 not not PART issue-793 29 24 only only ADV issue-793 29 25 at at ADP issue-793 29 26 the the DET issue-793 29 27 level level NOUN issue-793 29 28 of of ADP issue-793 29 29 the the DET issue-793 29 30 state state NOUN issue-793 29 31 , , PUNCT issue-793 29 32 which which PRON issue-793 29 33 , , PUNCT issue-793 29 34 in in ADP issue-793 29 35 particular particular ADJ issue-793 29 36 , , PUNCT issue-793 29 37 seeks seek VERB issue-793 29 38 to to PART issue-793 29 39 reap reap VERB issue-793 29 40 the the DET issue-793 29 41 benefits benefit NOUN issue-793 29 42 of of ADP issue-793 29 43 engaging engage VERB issue-793 29 44 in in ADP issue-793 29 45 global global ADJ issue-793 29 46 economic economic ADJ issue-793 29 47 ties tie NOUN issue-793 29 48 and and CCONJ issue-793 29 49 participation participation NOUN issue-793 29 50 in in ADP issue-793 29 51 integration integration NOUN issue-793 29 52 processes process NOUN issue-793 29 53 , , PUNCT issue-793 29 54 but but CCONJ issue-793 29 55 also also ADV issue-793 29 56 at at ADP issue-793 29 57 the the DET issue-793 29 58 level level NOUN issue-793 29 59 of of ADP issue-793 29 60 integration integration NOUN issue-793 29 61 ( ( PUNCT issue-793 29 62 supranational supranational ADJ issue-793 29 63 level level NOUN issue-793 29 64 ) ) PUNCT issue-793 29 65 . . PUNCT issue-793 30 1 moreover moreover ADV issue-793 30 2 , , PUNCT issue-793 30 3 these these DET issue-793 30 4 two two NUM issue-793 30 5 tax tax NOUN issue-793 30 6 policy policy NOUN issue-793 30 7 makers maker NOUN issue-793 30 8 develop develop VERB issue-793 30 9 it it PRON issue-793 30 10 to to PART issue-793 30 11 achieve achieve VERB issue-793 30 12 positive positive ADJ issue-793 30 13 shifts shift NOUN issue-793 30 14 in in ADP issue-793 30 15 socio socio NOUN issue-793 30 16 - - PUNCT issue-793 30 17 economic economic ADJ issue-793 30 18 development development NOUN issue-793 30 19 , , PUNCT issue-793 30 20 but but CCONJ issue-793 30 21 set set VERB issue-793 30 22 different different ADJ issue-793 30 23 goals goal NOUN issue-793 30 24 depending depend VERB issue-793 30 25 on on ADP issue-793 30 26 their their PRON issue-793 30 27 priorities priority NOUN issue-793 30 28 for for ADP issue-793 30 29 functioning functioning NOUN issue-793 30 30 and and CCONJ issue-793 30 31 development development NOUN issue-793 30 32 . . PUNCT issue-793 31 1 a a DET issue-793 31 2 taxpayer taxpayer NOUN issue-793 31 3 state state NOUN issue-793 31 4 aims aim VERB issue-793 31 5 primarily primarily ADV issue-793 31 6 to to PART issue-793 31 7 pursue pursue VERB issue-793 31 8 its its PRON issue-793 31 9 own own ADJ issue-793 31 10 national national ADJ issue-793 31 11 interests interest NOUN issue-793 31 12 under under ADP issue-793 31 13 specific specific ADJ issue-793 31 14 internal internal ADJ issue-793 31 15 and and CCONJ issue-793 31 16 external external ADJ issue-793 31 17 socio socio NOUN issue-793 31 18 - - PUNCT issue-793 31 19 economic economic ADJ issue-793 31 20 and and CCONJ issue-793 31 21 institutional institutional ADJ issue-793 31 22 conditions condition NOUN issue-793 31 23 ( ( PUNCT issue-793 31 24 including include VERB issue-793 31 25 , , PUNCT issue-793 31 26 depending depend VERB issue-793 31 27 on on ADP issue-793 31 28 whether whether SCONJ issue-793 31 29 it it PRON issue-793 31 30 seeks seek VERB issue-793 31 31 to to PART issue-793 31 32 improve improve VERB issue-793 31 33 the the DET issue-793 31 34 functioning functioning NOUN issue-793 31 35 of of ADP issue-793 31 36 its its PRON issue-793 31 37 economy economy NOUN issue-793 31 38 as as ADP issue-793 31 39 one one NUM issue-793 31 40 of of ADP issue-793 31 41 the the DET issue-793 31 42 world world NOUN issue-793 31 43 leaders leader NOUN issue-793 31 44 in in ADP issue-793 31 45 terms term NOUN issue-793 31 46 of of ADP issue-793 31 47 economic economic ADJ issue-793 31 48 development development NOUN issue-793 31 49 ) ) PUNCT issue-793 31 50 , , PUNCT issue-793 31 51 is be AUX issue-793 31 52 geared gear VERB issue-793 31 53 to to ADP issue-793 31 54 growing grow VERB issue-793 31 55 economic economic ADJ issue-793 31 56 development development NOUN issue-793 31 57 by by ADP issue-793 31 58 reducing reduce VERB issue-793 31 59 the the DET issue-793 31 60 gap gap NOUN issue-793 31 61 between between ADP issue-793 31 62 world world NOUN issue-793 31 63 leaders leader NOUN issue-793 31 64 ) ) PUNCT issue-793 31 65 . . PUNCT issue-793 32 1 at at ADP issue-793 32 2 the the DET issue-793 32 3 same same ADJ issue-793 32 4 time time NOUN issue-793 32 5 , , PUNCT issue-793 32 6 the the DET issue-793 32 7 tax tax NOUN issue-793 32 8 policy policy NOUN issue-793 32 9 of of ADP issue-793 32 10 integration integration NOUN issue-793 32 11 education education NOUN issue-793 32 12 presupposes presuppose VERB issue-793 32 13 balancing balance VERB issue-793 32 14 of of ADP issue-793 32 15 often often ADV issue-793 32 16 conflicting conflict VERB issue-793 32 17 national national ADJ issue-793 32 18 interests interest NOUN issue-793 32 19 in in ADP issue-793 32 20 order order NOUN issue-793 32 21 to to PART issue-793 32 22 create create VERB issue-793 32 23 favorable favorable ADJ issue-793 32 24 conditions condition NOUN issue-793 32 25 for for ADP issue-793 32 26 the the DET issue-793 32 27 development development NOUN issue-793 32 28 of of ADP issue-793 32 29 integration integration NOUN issue-793 32 30 education education NOUN issue-793 32 31 as as ADP issue-793 32 32 a a DET issue-793 32 33 whole whole NOUN issue-793 32 34 and and CCONJ issue-793 32 35 its its PRON issue-793 32 36 participants participant NOUN issue-793 32 37 in in ADP issue-793 32 38 particular particular ADJ issue-793 32 39 . . PUNCT issue-793 33 1 sometimes sometimes ADV issue-793 33 2 this this PRON issue-793 33 3 requires require VERB issue-793 33 4 the the DET issue-793 33 5 latter latter NOUN issue-793 33 6 's 's PART issue-793 33 7 consent consent NOUN issue-793 33 8 to to ADP issue-793 33 9 the the DET issue-793 33 10 deterioration deterioration NOUN issue-793 33 11 of of ADP issue-793 33 12 certain certain ADJ issue-793 33 13 economic economic ADJ issue-793 33 14 conditions condition NOUN issue-793 33 15 for for ADP issue-793 33 16 other other ADJ issue-793 33 17 benefits benefit NOUN issue-793 33 18 in in ADP issue-793 33 19 the the DET issue-793 33 20 near near ADJ issue-793 33 21 future future NOUN issue-793 33 22 as as ADV issue-793 33 23 well well ADV issue-793 33 24 as as ADP issue-793 33 25 in in ADP issue-793 33 26 the the DET issue-793 33 27 future future NOUN issue-793 33 28 . . PUNCT issue-793 34 1 the the DET issue-793 34 2 aim aim NOUN issue-793 34 3 of of ADP issue-793 34 4 the the DET issue-793 34 5 article article NOUN issue-793 34 6 is be AUX issue-793 34 7 to to PART issue-793 34 8 analyze analyze VERB issue-793 34 9 the the DET issue-793 34 10 tax tax NOUN issue-793 34 11 systems system NOUN issue-793 34 12 of of ADP issue-793 34 13 the the DET issue-793 34 14 countries country NOUN issue-793 34 15 of of ADP issue-793 34 16 the the DET issue-793 34 17 european european PROPN issue-793 34 18 union union PROPN issue-793 34 19 and and CCONJ issue-793 34 20 ukraine ukraine PROPN issue-793 34 21 , , PUNCT issue-793 34 22 the the DET issue-793 34 23 impact impact NOUN issue-793 34 24 of of ADP issue-793 34 25 individual individual ADJ issue-793 34 26 indicators indicator NOUN issue-793 34 27 of of ADP issue-793 34 28 the the DET issue-793 34 29 tax tax NOUN issue-793 34 30 system system NOUN issue-793 34 31 on on ADP issue-793 34 32 the the DET issue-793 34 33 economies economy NOUN issue-793 34 34 development development NOUN issue-793 34 35 , , PUNCT issue-793 34 36 to to PART issue-793 34 37 study study VERB issue-793 34 38 the the DET issue-793 34 39 possibility possibility NOUN issue-793 34 40 of of ADP issue-793 34 41 applying apply VERB issue-793 34 42 the the DET issue-793 34 43 learned learn VERB issue-793 34 44 lessons lesson NOUN issue-793 34 45 . . PUNCT issue-793 35 1 2 2 X issue-793 35 2 . . X issue-793 35 3 previous previous ADJ issue-793 35 4 research research NOUN issue-793 35 5 review review NOUN issue-793 35 6 naidenko naidenko PROPN issue-793 35 7 o. o. PROPN issue-793 35 8 ( ( PUNCT issue-793 35 9 2019 2019 NUM issue-793 35 10 ) ) PUNCT issue-793 35 11 writes write VERB issue-793 35 12 that that SCONJ issue-793 35 13 the the DET issue-793 35 14 socio socio NOUN issue-793 35 15 - - PUNCT issue-793 35 16 economic economic ADJ issue-793 35 17 processes process NOUN issue-793 35 18 that that PRON issue-793 35 19 take take VERB issue-793 35 20 place place NOUN issue-793 35 21 in in ADP issue-793 35 22 the the DET issue-793 35 23 country country NOUN issue-793 35 24 affect affect VERB issue-793 35 25 the the DET issue-793 35 26 welfare welfare NOUN issue-793 35 27 of of ADP issue-793 35 28 the the DET issue-793 35 29 population population NOUN issue-793 35 30 . . PUNCT issue-793 36 1 rating rating NOUN issue-793 36 2 estimates estimate NOUN issue-793 36 3 of of ADP issue-793 36 4 recent recent ADJ issue-793 36 5 years year NOUN issue-793 36 6 indicate indicate VERB issue-793 36 7 deterioration deterioration NOUN issue-793 36 8 in in ADP issue-793 36 9 the the DET issue-793 36 10 level level NOUN issue-793 36 11 of of ADP issue-793 36 12 well well ADV issue-793 36 13 - - PUNCT issue-793 36 14 being being NOUN issue-793 36 15 , , PUNCT issue-793 36 16 human human ADJ issue-793 36 17 and and CCONJ issue-793 36 18 social social ADJ issue-793 36 19 development development NOUN issue-793 36 20 of of ADP issue-793 36 21 the the DET issue-793 36 22 population population NOUN issue-793 36 23 in in ADP issue-793 36 24 ukraine ukraine PROPN issue-793 36 25 , , PUNCT issue-793 36 26 global global ADJ issue-793 36 27 wealth wealth NOUN issue-793 36 28 . . PUNCT issue-793 37 1 hrysenko hrysenko ADJ issue-793 37 2 m. m. NOUN issue-793 37 3 , , PUNCT issue-793 37 4 pryiatelchuk pryiatelchuk PROPN issue-793 37 5 o. o. PROPN issue-793 37 6 and and CCONJ issue-793 37 7 shvorak shvorak PROPN issue-793 37 8 l. l. PROPN issue-793 37 9 ( ( PUNCT issue-793 37 10 2019 2019 NUM issue-793 37 11 ) ) PUNCT issue-793 37 12 argue argue VERB issue-793 37 13 that that SCONJ issue-793 37 14 the the DET issue-793 37 15 social social ADJ issue-793 37 16 market market NOUN issue-793 37 17 economy economy NOUN issue-793 37 18 is be AUX issue-793 37 19 the the DET issue-793 37 20 dominant dominant ADJ issue-793 37 21 economic economic ADJ issue-793 37 22 system system NOUN issue-793 37 23 for for ADP issue-793 37 24 industrialized industrialized ADJ issue-793 37 25 countries country NOUN issue-793 37 26 . . PUNCT issue-793 38 1 in in ADP issue-793 38 2 addition addition NOUN issue-793 38 3 to to ADP issue-793 38 4 creating create VERB issue-793 38 5 economic economic ADJ issue-793 38 6 and and CCONJ issue-793 38 7 technological technological ADJ issue-793 38 8 conditions condition NOUN issue-793 38 9 , , PUNCT issue-793 38 10 the the DET issue-793 38 11 active active ADJ issue-793 38 12 participation participation NOUN issue-793 38 13 of of ADP issue-793 38 14 the the DET issue-793 38 15 state state NOUN issue-793 38 16 is be AUX issue-793 38 17 a a DET issue-793 38 18 key key ADJ issue-793 38 19 factor factor NOUN issue-793 38 20 in in ADP issue-793 38 21 the the DET issue-793 38 22 effective effective ADJ issue-793 38 23 functioning functioning NOUN issue-793 38 24 and and CCONJ issue-793 38 25 sustainable sustainable ADJ issue-793 38 26 development development NOUN issue-793 38 27 of of ADP issue-793 38 28 the the DET issue-793 38 29 economy economy NOUN issue-793 38 30 . . PUNCT issue-793 39 1 glushchenko glushchenko PROPN issue-793 39 2 j. j. PROPN issue-793 39 3 and and CCONJ issue-793 39 4 kozhalina kozhalina PROPN issue-793 39 5 n. n. PROPN issue-793 39 6 ( ( PUNCT issue-793 39 7 2019 2019 NUM issue-793 39 8 ) ) PUNCT issue-793 39 9 consider consider VERB issue-793 39 10 local local ADJ issue-793 39 11 taxation taxation NOUN issue-793 39 12 , , PUNCT issue-793 39 13 its its PRON issue-793 39 14 problematic problematic ADJ issue-793 39 15 aspects aspect NOUN issue-793 39 16 and and CCONJ issue-793 39 17 trends trend NOUN issue-793 39 18 . . PUNCT issue-793 40 1 economic economic ADJ issue-793 40 2 independence independence NOUN issue-793 40 3 of of ADP issue-793 40 4 any any DET issue-793 40 5 community community NOUN issue-793 40 6 is be AUX issue-793 40 7 not not PART issue-793 40 8 possible possible ADJ issue-793 40 9 without without ADP issue-793 40 10 sufficient sufficient ADJ issue-793 40 11 financial financial ADJ issue-793 40 12 resources resource NOUN issue-793 40 13 , , PUNCT issue-793 40 14 relative relative ADJ issue-793 40 15 independence independence NOUN issue-793 40 16 of of ADP issue-793 40 17 tax tax NOUN issue-793 40 18 and and CCONJ issue-793 40 19 other other ADJ issue-793 40 20 mandatory mandatory ADJ issue-793 40 21 payments payment NOUN issue-793 40 22 . . PUNCT issue-793 41 1 uwuigbe uwuigbe NOUN issue-793 41 2 o. o. PROPN issue-793 41 3 r. r. PROPN issue-793 41 4 , , PUNCT issue-793 41 5 omoyiola omoyiola PROPN issue-793 41 6 a. a. PROPN issue-793 41 7 , , PUNCT issue-793 41 8 uwuigbe uwuigbe NOUN issue-793 41 9 u. u. PROPN issue-793 41 10 , , PUNCT issue-793 41 11 lanre lanre PROPN issue-793 41 12 n. n. NOUN issue-793 41 13 and and CCONJ issue-793 41 14 ajetunmobi ajetunmobi PROPN issue-793 41 15 o. o. NOUN issue-793 41 16 ( ( PUNCT issue-793 41 17 2019 2019 NUM issue-793 41 18 ) ) PUNCT issue-793 41 19 write write VERB issue-793 41 20 that that DET issue-793 41 21 taxation taxation NOUN issue-793 41 22 is be AUX issue-793 41 23 a a DET issue-793 41 24 very very ADV issue-793 41 25 important important ADJ issue-793 41 26 tool tool NOUN issue-793 41 27 in in ADP issue-793 41 28 any any DET issue-793 41 29 country country NOUN issue-793 41 30 . . PUNCT issue-793 42 1 it it PRON issue-793 42 2 is be AUX issue-793 42 3 a a DET issue-793 42 4 macroeconomic macroeconomic ADJ issue-793 42 5 tool tool NOUN issue-793 42 6 , , PUNCT issue-793 42 7 very very ADV issue-793 42 8 necessary necessary ADJ issue-793 42 9 for for ADP issue-793 42 10 the the DET issue-793 42 11 functioning functioning NOUN issue-793 42 12 of of ADP issue-793 42 13 the the DET issue-793 42 14 state state NOUN issue-793 42 15 . . PUNCT issue-793 43 1 oladipo oladipo PROPN issue-793 43 2     SPACE issue-793 43 3 o. o. PROPN issue-793 43 4     SPACE issue-793 43 5 a. a. NOUN issue-793 43 6 , , PUNCT issue-793 43 7 iyoha iyoha PROPN issue-793 43 8 f. f. PROPN issue-793 43 9 , , PUNCT issue-793 43 10 fakile fakile PROPN issue-793 43 11 a. a. PROPN issue-793 43 12 , , PUNCT issue-793 43 13 asaleye asaleye NOUN issue-793 43 14 a.j a.j PROPN issue-793 43 15 . . PROPN issue-793 43 16 and and CCONJ issue-793 43 17 eluyela eluyela PROPN issue-793 43 18     SPACE issue-793 43 19 d. d. PROPN issue-793 43 20     SPACE issue-793 43 21 f. f. PROPN issue-793 43 22 ( ( PUNCT issue-793 43 23 2019 2019 NUM issue-793 43 24 ) ) PUNCT issue-793 43 25 rightly rightly ADV issue-793 43 26 argue argue VERB issue-793 43 27 that that SCONJ issue-793 43 28 taxation taxation NOUN issue-793 43 29 is be AUX issue-793 43 30 a a DET issue-793 43 31 sustainable sustainable ADJ issue-793 43 32 and and CCONJ issue-793 43 33 genuine genuine ADJ issue-793 43 34 source source NOUN issue-793 43 35 of of ADP issue-793 43 36 government government NOUN issue-793 43 37 revenue revenue NOUN issue-793 43 38 , , PUNCT issue-793 43 39 a a DET issue-793 43 40 tool tool NOUN issue-793 43 41 for for ADP issue-793 43 42 macroeconomic macroeconomic ADJ issue-793 43 43 policy policy NOUN issue-793 43 44 and and CCONJ issue-793 43 45 fiscal fiscal ADJ issue-793 43 46 management management NOUN issue-793 43 47 . . PUNCT issue-793 44 1 3 3 X issue-793 44 2 . . X issue-793 44 3 modern modern ADJ issue-793 44 4 trends trend NOUN issue-793 44 5 in in ADP issue-793 44 6 tax tax NOUN issue-793 44 7 policies policy NOUN issue-793 44 8 of of ADP issue-793 44 9 ukraine ukraine NOUN issue-793 44 10 and and CCONJ issue-793 44 11 the the DET issue-793 44 12 european european ADJ issue-793 44 13 countries country NOUN issue-793 44 14 conceptual conceptual ADJ issue-793 44 15 criteria criterion NOUN issue-793 44 16 for for ADP issue-793 44 17 the the DET issue-793 44 18 formation formation NOUN issue-793 44 19 and and CCONJ issue-793 44 20 implementation implementation NOUN issue-793 44 21 of of ADP issue-793 44 22 state state NOUN issue-793 44 23 tax tax NOUN issue-793 44 24 policy policy NOUN issue-793 44 25 are be AUX issue-793 44 26 the the DET issue-793 44 27 following following NOUN issue-793 44 28 : : PUNCT issue-793 44 29 1 1 X issue-793 44 30 . . X issue-793 44 31 compromise compromise NOUN issue-793 44 32 . . PUNCT issue-793 45 1 it it PRON issue-793 45 2 is be AUX issue-793 45 3 necessary necessary ADJ issue-793 45 4 to to PART issue-793 45 5 balance balance VERB issue-793 45 6 the the DET issue-793 45 7 interests interest NOUN issue-793 45 8 of of ADP issue-793 45 9 the the DET issue-793 45 10 state state NOUN issue-793 45 11 , , PUNCT issue-793 45 12 business business NOUN issue-793 45 13 sector sector NOUN issue-793 45 14 and and CCONJ issue-793 45 15 citizens citizen NOUN issue-793 45 16 , , PUNCT issue-793 45 17 so so SCONJ issue-793 45 18 that that SCONJ issue-793 45 19 all all DET issue-793 45 20 subjects subject NOUN issue-793 45 21 of of ADP issue-793 45 22 redistribution redistribution NOUN issue-793 45 23 relations relation NOUN issue-793 45 24 are be AUX issue-793 45 25 satisfied satisfied ADJ issue-793 45 26 with with ADP issue-793 45 27 the the DET issue-793 45 28 results result NOUN issue-793 45 29 of of ADP issue-793 45 30 redistribution redistribution NOUN issue-793 45 31 approximately approximately ADV issue-793 45 32 equally equally ADV issue-793 45 33 . . PUNCT issue-793 46 1 government government NOUN issue-793 46 2 expenditures expenditure NOUN issue-793 46 3 should should AUX issue-793 46 4 ensure ensure VERB issue-793 46 5 the the DET issue-793 46 6 optimal optimal ADJ issue-793 46 7 combination combination NOUN issue-793 46 8 of of ADP issue-793 46 9 social social ADJ issue-793 46 10 measures measure NOUN issue-793 46 11 and and CCONJ issue-793 46 12 measures measure NOUN issue-793 46 13 to to PART issue-793 46 14 promote promote VERB issue-793 46 15 gdp gdp NOUN issue-793 46 16 growth growth NOUN issue-793 46 17 . . PUNCT issue-793 47 1 2 2 X issue-793 47 2 . . X issue-793 47 3 complementarity complementarity NOUN issue-793 47 4 of of ADP issue-793 47 5 tax tax NOUN issue-793 47 6 changes change NOUN issue-793 47 7 . . PUNCT issue-793 48 1 tax tax NOUN issue-793 48 2 innovations innovation NOUN issue-793 48 3 should should AUX issue-793 48 4 be be AUX issue-793 48 5 well well ADV issue-793 48 6 coordinated coordinate VERB issue-793 48 7 with with ADP issue-793 48 8 other other ADJ issue-793 48 9 legislation legislation NOUN issue-793 48 10 , , PUNCT issue-793 48 11 provide provide VERB issue-793 48 12 for for ADP issue-793 48 13 measures measure NOUN issue-793 48 14 to to PART issue-793 48 15 influence influence VERB issue-793 48 16 the the DET issue-793 48 17 informal informal ADJ issue-793 48 18 level level NOUN issue-793 48 19 of of ADP issue-793 48 20 the the DET issue-793 48 21 institutional institutional ADJ issue-793 48 22 environment environment NOUN issue-793 48 23 , , PUNCT issue-793 48 24 and and CCONJ issue-793 48 25 be be AUX issue-793 48 26 positively positively ADV issue-793 48 27 assessed assess VERB issue-793 48 28 by by ADP issue-793 48 29 society society NOUN issue-793 48 30 . . PUNCT issue-793 49 1 3 3 X issue-793 49 2 . . X issue-793 49 3 rejection rejection NOUN issue-793 49 4 of of ADP issue-793 49 5 radical radical ADJ issue-793 49 6 tax tax NOUN issue-793 49 7 initiatives initiative NOUN issue-793 49 8 . . PUNCT issue-793 50 1 significant significant ADJ issue-793 50 2 changes change NOUN issue-793 50 3 in in ADP issue-793 50 4 taxation taxation NOUN issue-793 50 5 are be AUX issue-793 50 6 often often ADV issue-793 50 7 associated associate VERB issue-793 50 8 not not PART issue-793 50 9 so so ADV issue-793 50 10 much much ADV issue-793 50 11 with with ADP issue-793 50 12 the the DET issue-793 50 13 positive positive ADJ issue-793 50 14 economic economic ADJ issue-793 50 15 effect effect NOUN issue-793 50 16 and and CCONJ issue-793 50 17 expansion expansion NOUN issue-793 50 18 of of ADP issue-793 50 19 the the DET issue-793 50 20 tax tax NOUN issue-793 50 21 base base NOUN issue-793 50 22 , , PUNCT issue-793 50 23 but but CCONJ issue-793 50 24 with with ADP issue-793 50 25 the the DET issue-793 50 26 fiscal fiscal ADJ issue-793 50 27 losses loss NOUN issue-793 50 28 that that PRON issue-793 50 29 have have VERB issue-793 50 30 to to PART issue-793 50 31 be be AUX issue-793 50 32 offset offset VERB issue-793 50 33 by by ADP issue-793 50 34 government government NOUN issue-793 50 35 borrowing borrowing NOUN issue-793 50 36 . . PUNCT issue-793 51 1 4 4 X issue-793 51 2 . . X issue-793 51 3 stability stability NOUN issue-793 51 4 and and CCONJ issue-793 51 5 flexibility flexibility NOUN issue-793 51 6 . . PUNCT issue-793 52 1 the the DET issue-793 52 2 tax tax NOUN issue-793 52 3 policy policy NOUN issue-793 52 4 should should AUX issue-793 52 5 , , PUNCT issue-793 52 6 on on ADP issue-793 52 7 the the DET issue-793 52 8 one one NUM issue-793 52 9 hand hand NOUN issue-793 52 10 , , PUNCT issue-793 52 11 correspond correspond VERB issue-793 52 12 to to ADP issue-793 52 13 the the DET issue-793 52 14 directions direction NOUN issue-793 52 15 of of ADP issue-793 52 16 modification modification NOUN issue-793 52 17 of of ADP issue-793 52 18 the the DET issue-793 52 19 tax tax NOUN issue-793 52 20 system system NOUN issue-793 52 21 and and CCONJ issue-793 52 22 the the DET issue-793 52 23 system system NOUN issue-793 52 24 of of ADP issue-793 52 25 contributions contribution NOUN issue-793 52 26 to to ADP issue-793 52 27 state state NOUN issue-793 52 28 social social ADJ issue-793 52 29 funds fund NOUN issue-793 52 30 defined define VERB issue-793 52 31 in in ADP issue-793 52 32 its its PRON issue-793 52 33 concept concept NOUN issue-793 52 34 , , PUNCT issue-793 52 35 and and CCONJ issue-793 52 36 on on ADP issue-793 52 37 the the DET issue-793 52 38 other other ADJ issue-793 52 39 hand hand NOUN issue-793 52 40 , , PUNCT issue-793 52 41 to to PART issue-793 52 42 respond respond VERB issue-793 52 43 to to ADP issue-793 52 44 changes change NOUN issue-793 52 45 in in ADP issue-793 52 46 the the DET issue-793 52 47 reproductive reproductive ADJ issue-793 52 48 and and CCONJ issue-793 52 49 fiscal fiscal ADJ issue-793 52 50 processes process NOUN issue-793 52 51 quickly quickly ADV issue-793 52 52 . . PUNCT issue-793 53 1 for for ADP issue-793 53 2 a a DET issue-793 53 3 more more ADV issue-793 53 4 detailed detailed ADJ issue-793 53 5 explanation explanation NOUN issue-793 53 6 of of ADP issue-793 53 7 the the DET issue-793 53 8 study study NOUN issue-793 53 9 topic topic NOUN issue-793 53 10 , , PUNCT issue-793 53 11 let let VERB issue-793 53 12 us we PRON issue-793 53 13 analyze analyze VERB issue-793 53 14 the the DET issue-793 53 15 individual individual ADJ issue-793 53 16 indicators indicator NOUN issue-793 53 17 of of ADP issue-793 53 18 the the DET issue-793 53 19 tax tax NOUN issue-793 53 20 system system NOUN issue-793 53 21 functioning function VERB issue-793 53 22 of of ADP issue-793 53 23 28 28 NUM issue-793 53 24 countries country NOUN issue-793 53 25 of of ADP issue-793 53 26 the the DET issue-793 53 27 european european PROPN issue-793 53 28 union union PROPN issue-793 53 29 and and CCONJ issue-793 53 30 ukraine ukraine NOUN issue-793 53 31 ; ; PUNCT issue-793 53 32 and and CCONJ issue-793 53 33 the the DET issue-793 53 34 impact impact NOUN issue-793 53 35 of of ADP issue-793 53 36 these these DET issue-793 53 37 indicators indicator NOUN issue-793 53 38 on on ADP issue-793 53 39 the the DET issue-793 53 40 economy economy NOUN issue-793 53 41 development development NOUN issue-793 53 42 . . PUNCT issue-793 54 1 thus thus ADV issue-793 54 2 , , PUNCT issue-793 54 3 let let VERB issue-793 54 4 us we PRON issue-793 54 5 compare compare VERB issue-793 54 6 the the DET issue-793 54 7 indicators indicator NOUN issue-793 54 8 related relate VERB issue-793 54 9 to to ADP issue-793 54 10 the the DET issue-793 54 11 tax tax NOUN issue-793 54 12 system system NOUN issue-793 54 13 in in ADP issue-793 54 14 the the DET issue-793 54 15 eu eu PROPN issue-793 54 16 countries country NOUN issue-793 54 17 and and CCONJ issue-793 54 18 ukraine ukraine NOUN issue-793 54 19 , , PUNCT issue-793 54 20 in in ADP issue-793 54 21 particular particular ADJ issue-793 54 22 the the DET issue-793 54 23 following follow VERB issue-793 54 24 indicators indicator NOUN issue-793 54 25 will will AUX issue-793 54 26 be be AUX issue-793 54 27 analyzed analyze VERB issue-793 54 28 : : PUNCT issue-793 54 29 customs custom NOUN issue-793 54 30 and and CCONJ issue-793 54 31 other other ADJ issue-793 54 32 import import NOUN issue-793 54 33 duties duty NOUN issue-793 54 34 ( ( PUNCT issue-793 54 35 % % NOUN issue-793 54 36 of of ADP issue-793 54 37 tax tax NOUN issue-793 54 38 revenue revenue NOUN issue-793 54 39 ) ) PUNCT issue-793 54 40 ; ; PUNCT issue-793 54 41 firms firm NOUN issue-793 54 42 expected expect VERB issue-793 54 43 to to PART issue-793 54 44 give give VERB issue-793 54 45 gifts gift NOUN issue-793 54 46 in in ADP issue-793 54 47 meetings meeting NOUN issue-793 54 48 with with ADP issue-793 54 49 tax tax NOUN issue-793 54 50 officials official NOUN issue-793 54 51 ( ( PUNCT issue-793 54 52 % % NOUN issue-793 54 53 of of ADP issue-793 54 54 firms firm NOUN issue-793 54 55 ) ) PUNCT issue-793 54 56 ; ; PUNCT issue-793 54 57 firms firm NOUN issue-793 54 58 that that PRON issue-793 54 59 do do AUX issue-793 54 60 not not PART issue-793 54 61 report report VERB issue-793 54 62 all all DET issue-793 54 63 sales sale NOUN issue-793 54 64 for for ADP issue-793 54 65 tax tax NOUN issue-793 54 66 purposes purpose NOUN issue-793 54 67 ( ( PUNCT issue-793 54 68 % % NOUN issue-793 54 69 of of ADP issue-793 54 70 firms firm NOUN issue-793 54 71 ) ) PUNCT issue-793 54 72 ; ; PUNCT issue-793 54 73 firms firm NOUN issue-793 54 74 visited visit VERB issue-793 54 75 or or CCONJ issue-793 54 76 required require VERB issue-793 54 77 meetings meeting NOUN issue-793 54 78 with with ADP issue-793 54 79 tax tax NOUN issue-793 54 80 officials official NOUN issue-793 54 81 ( ( PUNCT issue-793 54 82 % % NOUN issue-793 54 83 of of ADP issue-793 54 84 firms firm NOUN issue-793 54 85 ) ) PUNCT issue-793 54 86 ; ; PUNCT issue-793 54 87 labor labor NOUN issue-793 54 88 tax tax NOUN issue-793 54 89 and and CCONJ issue-793 54 90 contributions contribution NOUN issue-793 54 91 ( ( PUNCT issue-793 54 92 % % NOUN issue-793 54 93 of of ADP issue-793 54 94 commercial commercial ADJ issue-793 54 95 profits profit NOUN issue-793 54 96 ) ) PUNCT issue-793 54 97 ; ; PUNCT issue-793 55 1 net net ADJ issue-793 55 2 taxes taxis NOUN issue-793 55 3 on on ADP issue-793 55 4 products product NOUN issue-793 55 5 ( ( PUNCT issue-793 55 6 current current ADJ issue-793 55 7 us$ us$ NOUN issue-793 55 8 ) ) PUNCT issue-793 55 9 ; ; PUNCT issue-793 55 10 other other ADJ issue-793 55 11 taxes taxis NOUN issue-793 55 12 ( ( PUNCT issue-793 55 13 % % NOUN issue-793 55 14 of of ADP issue-793 55 15 revenue revenue NOUN issue-793 55 16 ) ) PUNCT issue-793 55 17 ; ; PUNCT issue-793 55 18 other other ADJ issue-793 55 19 taxes taxis NOUN issue-793 55 20 payable payable ADJ issue-793 55 21 by by ADP issue-793 55 22 businesses business NOUN issue-793 55 23 ( ( PUNCT issue-793 55 24 % % NOUN issue-793 55 25 of of ADP issue-793 55 26 commercial commercial ADJ issue-793 55 27 profits profit NOUN issue-793 55 28 ) ) PUNCT issue-793 55 29 ; ; PUNCT issue-793 55 30 profit profit NOUN issue-793 55 31 tax tax NOUN issue-793 55 32 ( ( PUNCT issue-793 55 33 % % NOUN issue-793 55 34 of of ADP issue-793 55 35 commercial commercial ADJ issue-793 55 36 profits profit NOUN issue-793 55 37 ) ) PUNCT issue-793 55 38 ; ; PUNCT issue-793 55 39 tax tax NOUN issue-793 55 40 payments payment NOUN issue-793 55 41 ( ( PUNCT issue-793 55 42 number number NOUN issue-793 55 43 ) ) PUNCT issue-793 55 44 ; ; PUNCT issue-793 55 45 tax tax NOUN issue-793 55 46 revenue revenue NOUN issue-793 55 47 ( ( PUNCT issue-793 55 48 % % NOUN issue-793 55 49 of of ADP issue-793 55 50 gdp gdp NOUN issue-793 55 51 ) ) PUNCT issue-793 55 52 ; ; PUNCT issue-793 55 53 taxes taxis NOUN issue-793 55 54 on on ADP issue-793 55 55 exports export NOUN issue-793 55 56 ( ( PUNCT issue-793 55 57 % % NOUN issue-793 55 58 of of ADP issue-793 55 59 tax tax NOUN issue-793 55 60 revenue revenue NOUN issue-793 55 61 ) ) PUNCT issue-793 55 62 ; ; PUNCT issue-793 55 63 taxes taxis NOUN issue-793 55 64 on on ADP issue-793 55 65 goods good NOUN issue-793 55 66 and and CCONJ issue-793 55 67 services service NOUN issue-793 55 68 ( ( PUNCT issue-793 55 69 % % NOUN issue-793 55 70 of of ADP issue-793 55 71 revenue revenue NOUN issue-793 55 72 ) ) PUNCT issue-793 55 73 ; ; PUNCT issue-793 55 74 taxes taxis NOUN issue-793 55 75 on on ADP issue-793 55 76 goods good NOUN issue-793 55 77 and and CCONJ issue-793 55 78 services service NOUN issue-793 55 79 ( ( PUNCT issue-793 55 80 % % INTJ issue-793 55 81 value value NOUN issue-793 55 82 added add VERB issue-793 55 83 of of ADP issue-793 55 84 industry industry NOUN issue-793 55 85 and and CCONJ issue-793 55 86 services service NOUN issue-793 55 87 ) ) PUNCT issue-793 55 88 ; ; PUNCT issue-793 55 89 taxes taxis NOUN issue-793 55 90 on on ADP issue-793 55 91 income income NOUN issue-793 55 92 , , PUNCT issue-793 55 93 profits profit NOUN issue-793 55 94 and and CCONJ issue-793 55 95 capital capital NOUN issue-793 55 96 gains gain NOUN issue-793 55 97 ( ( PUNCT issue-793 55 98 % % NOUN issue-793 55 99 of of ADP issue-793 55 100 revenue revenue NOUN issue-793 55 101 ) ) PUNCT issue-793 55 102 ; ; PUNCT issue-793 55 103 taxes taxis NOUN issue-793 55 104 on on ADP issue-793 55 105 income income NOUN issue-793 55 106 , , PUNCT issue-793 55 107 profits profit NOUN issue-793 55 108 and and CCONJ issue-793 55 109 capital capital NOUN issue-793 55 110 gains gain NOUN issue-793 55 111 ( ( PUNCT issue-793 55 112 % % NOUN issue-793 55 113 of of ADP issue-793 55 114 total total ADJ issue-793 55 115 taxes taxis NOUN issue-793 55 116 ) ) PUNCT issue-793 55 117 ; ; PUNCT issue-793 55 118 taxes taxis NOUN issue-793 55 119 on on ADP issue-793 55 120 international international ADJ issue-793 55 121 trade trade NOUN issue-793 55 122 ( ( PUNCT issue-793 55 123 % % NOUN issue-793 55 124 of of ADP issue-793 55 125 revenue revenue NOUN issue-793 55 126 ) ) PUNCT issue-793 55 127 ; ; PUNCT issue-793 55 128 time time NOUN issue-793 55 129 to to PART issue-793 55 130 prepare prepare VERB issue-793 55 131 and and CCONJ issue-793 55 132 pay pay VERB issue-793 55 133 taxes taxis NOUN issue-793 55 134 ( ( PUNCT issue-793 55 135 hours hour NOUN issue-793 55 136 ) ) PUNCT issue-793 55 137 ; ; PUNCT issue-793 55 138 total total ADJ issue-793 55 139 tax tax NOUN issue-793 55 140 rate rate NOUN issue-793 55 141 ( ( PUNCT issue-793 55 142 % % NOUN issue-793 55 143 of of ADP issue-793 55 144 commercial commercial ADJ issue-793 55 145 profits profit NOUN issue-793 55 146 ) ) PUNCT issue-793 55 147 . . PUNCT issue-793 56 1 baltic baltic PROPN issue-793 56 2 journal journal PROPN issue-793 56 3 of of ADP issue-793 56 4 economic economic ADJ issue-793 56 5 studies study NOUN issue-793 56 6 83 83 NUM issue-793 56 7 vol vol NOUN issue-793 56 8 . . PROPN issue-793 57 1 6 6 NUM issue-793 57 2 , , PUNCT issue-793 57 3 no no INTJ issue-793 57 4 . . NOUN issue-793 57 5 2 2 NUM issue-793 57 6 , , PUNCT issue-793 57 7 2020 2020 NUM issue-793 57 8 having have VERB issue-793 57 9 analyzed analyze VERB issue-793 57 10 table table NOUN issue-793 57 11 1 1 NUM issue-793 57 12 , , PUNCT issue-793 57 13 we we PRON issue-793 57 14 can can AUX issue-793 57 15 draw draw VERB issue-793 57 16 the the DET issue-793 57 17 following following ADJ issue-793 57 18 conclusions conclusion NOUN issue-793 57 19 . . PUNCT issue-793 58 1 labor labor NOUN issue-793 58 2 tax tax NOUN issue-793 58 3 and and CCONJ issue-793 58 4 contributions contribution NOUN issue-793 58 5 is be AUX issue-793 58 6 highest high ADJ issue-793 58 7 in in ADP issue-793 58 8 france france PROPN issue-793 58 9 ( ( PUNCT issue-793 58 10 51.82 51.82 NUM issue-793 58 11 % % NOUN issue-793 58 12 of of ADP issue-793 58 13 commercial commercial ADJ issue-793 58 14 profits profit NOUN issue-793 58 15 ) ) PUNCT issue-793 58 16 , , PUNCT issue-793 58 17 in in ADP issue-793 58 18 belgium belgium NOUN issue-793 58 19 ( ( PUNCT issue-793 58 20 48.55 48.55 NUM issue-793 58 21 % % NOUN issue-793 58 22 of of ADP issue-793 58 23 commercial commercial ADJ issue-793 58 24 profits profit NOUN issue-793 58 25 ) ) PUNCT issue-793 58 26 , , PUNCT issue-793 58 27 in in ADP issue-793 58 28 italy italy PROPN issue-793 58 29 ( ( PUNCT issue-793 58 30 41.52 41.52 NUM issue-793 58 31 % % NOUN issue-793 58 32 of of ADP issue-793 58 33 commercial commercial ADJ issue-793 58 34 profits profit NOUN issue-793 58 35 ) ) PUNCT issue-793 58 36 ; ; PUNCT issue-793 58 37 and and CCONJ issue-793 58 38 the the DET issue-793 58 39 lowest low ADJ issue-793 58 40 one one NUM issue-793 58 41 is be AUX issue-793 58 42 in in ADP issue-793 58 43 denmark denmark NOUN issue-793 58 44 ( ( PUNCT issue-793 58 45 3.11 3.11 NUM issue-793 58 46 % % NOUN issue-793 58 47 of of ADP issue-793 58 48 commercial commercial ADJ issue-793 58 49 profits profit NOUN issue-793 58 50 ) ) PUNCT issue-793 58 51 , , PUNCT issue-793 58 52 in in ADP issue-793 58 53 malta malta PROPN issue-793 58 54 ( ( PUNCT issue-793 58 55 10.84 10.84 NUM issue-793 58 56 % % NOUN issue-793 58 57 of of ADP issue-793 58 58 commercial commercial ADJ issue-793 58 59 profits profit NOUN issue-793 58 60 ) ) PUNCT issue-793 58 61 , , PUNCT issue-793 58 62 in in ADP issue-793 58 63 the the DET issue-793 58 64 united united ADJ issue-793 58 65 kingdom kingdom PROPN issue-793 58 66 ( ( PUNCT issue-793 58 67 11.16 11.16 NUM issue-793 58 68 % % NOUN issue-793 58 69 of of ADP issue-793 58 70 commercial commercial ADJ issue-793 58 71 profits profit NOUN issue-793 58 72 ) ) PUNCT issue-793 58 73 . . PUNCT issue-793 59 1 in in ADP issue-793 59 2 ukraine ukraine NOUN issue-793 59 3 , , PUNCT issue-793 59 4 this this DET issue-793 59 5 figure figure NOUN issue-793 59 6 is be AUX issue-793 59 7 at at ADP issue-793 59 8 40.57 40.57 NUM issue-793 59 9 % % NOUN issue-793 59 10 of of ADP issue-793 59 11 commercial commercial ADJ issue-793 59 12 profits profit NOUN issue-793 59 13 . . PUNCT issue-793 60 1 in in ADP issue-793 60 2 terms term NOUN issue-793 60 3 of of ADP issue-793 60 4 other other ADJ issue-793 60 5 taxes taxis NOUN issue-793 60 6 payable payable ADJ issue-793 60 7 by by ADP issue-793 60 8 businesses business NOUN issue-793 60 9 ( ( PUNCT issue-793 60 10 % % NOUN issue-793 60 11 of of ADP issue-793 60 12 commercial commercial ADJ issue-793 60 13 profits profit NOUN issue-793 60 14 ) ) PUNCT issue-793 60 15 , , PUNCT issue-793 60 16 it it PRON issue-793 60 17 can can AUX issue-793 60 18 be be AUX issue-793 60 19 said say VERB issue-793 60 20 that that SCONJ issue-793 60 21 the the DET issue-793 60 22 highest high ADJ issue-793 60 23 level level NOUN issue-793 60 24 is be AUX issue-793 60 25 in in ADP issue-793 60 26 france france PROPN issue-793 60 27 ( ( PUNCT issue-793 60 28 10.49 10.49 NUM issue-793 60 29 % % NOUN issue-793 60 30 ) ) PUNCT issue-793 60 31 , , PUNCT issue-793 60 32 the the DET issue-793 60 33 lowest low ADJ issue-793 60 34 one one NUM issue-793 60 35 is be AUX issue-793 60 36 in in ADP issue-793 60 37 norway norway PROPN issue-793 60 38 ( ( PUNCT issue-793 60 39 0.03 0.03 NUM issue-793 60 40 % % NOUN issue-793 60 41 ) ) PUNCT issue-793 60 42 , , PUNCT issue-793 60 43 and and CCONJ issue-793 60 44 in in ADP issue-793 60 45 ukraine ukraine NOUN issue-793 60 46 it it PRON issue-793 60 47 is be AUX issue-793 60 48 0.91 0.91 NUM issue-793 60 49 % % NOUN issue-793 60 50 . . PUNCT issue-793 61 1 tax tax NOUN issue-793 61 2 revenue revenue NOUN issue-793 61 3 refers refer VERB issue-793 61 4 to to ADP issue-793 61 5 compulsory compulsory ADJ issue-793 61 6 transfers transfer NOUN issue-793 61 7 to to ADP issue-793 61 8 central central ADJ issue-793 61 9 government government NOUN issue-793 61 10 for for ADP issue-793 61 11 public public ADJ issue-793 61 12 purposes purpose NOUN issue-793 61 13 . . PUNCT issue-793 62 1 tax tax NOUN issue-793 62 2 revenue revenue NOUN issue-793 62 3 in% in% NUM issue-793 62 4 of of ADP issue-793 62 5 gdp gdp NOUN issue-793 62 6 is be AUX issue-793 62 7 the the DET issue-793 62 8 lowest low ADJ issue-793 62 9 in in ADP issue-793 62 10 germany germany PROPN issue-793 62 11 ( ( PUNCT issue-793 62 12 11.22 11.22 NUM issue-793 62 13 % % NOUN issue-793 62 14 ) ) PUNCT issue-793 62 15 , , PUNCT issue-793 62 16 the the DET issue-793 62 17 highest high ADJ issue-793 62 18 one one NOUN issue-793 62 19 is be AUX issue-793 62 20 in in ADP issue-793 62 21 malta malta PROPN issue-793 62 22 ( ( PUNCT issue-793 62 23 38.43 38.43 NUM issue-793 62 24 % % NOUN issue-793 62 25 ) ) PUNCT issue-793 62 26 , , PUNCT issue-793 62 27 and and CCONJ issue-793 62 28 in in ADP issue-793 62 29 ukraine ukraine NOUN issue-793 62 30 it it PRON issue-793 62 31 averages average VERB issue-793 62 32 to to ADP issue-793 62 33 16.96 16.96 NUM issue-793 62 34 % % NOUN issue-793 62 35 . . PUNCT issue-793 63 1 taxes taxis NOUN issue-793 63 2 on on ADP issue-793 63 3 goods good NOUN issue-793 63 4 and and CCONJ issue-793 63 5 services service NOUN issue-793 63 6 include include VERB issue-793 63 7 general general ADJ issue-793 63 8 sales sale NOUN issue-793 63 9 and and CCONJ issue-793 63 10 turnover turnover NOUN issue-793 63 11 or or CCONJ issue-793 63 12 value value NOUN issue-793 63 13 added add VERB issue-793 63 14 taxes taxis NOUN issue-793 63 15 , , PUNCT issue-793 63 16 selective selective ADJ issue-793 63 17 excise excise NOUN issue-793 63 18 taxes taxis NOUN issue-793 63 19 on on ADP issue-793 63 20 goods good NOUN issue-793 63 21 , , PUNCT issue-793 63 22 selective selective ADJ issue-793 63 23 taxes taxis NOUN issue-793 63 24 on on ADP issue-793 63 25 services service NOUN issue-793 63 26 , , PUNCT issue-793 63 27 taxes taxis NOUN issue-793 63 28 on on ADP issue-793 63 29 the the DET issue-793 63 30 use use NOUN issue-793 63 31 of of ADP issue-793 63 32 goods good NOUN issue-793 63 33 or or CCONJ issue-793 63 34 property property NOUN issue-793 63 35 , , PUNCT issue-793 63 36 and and CCONJ issue-793 63 37 some some DET issue-793 63 38 others other NOUN issue-793 63 39 . . PUNCT issue-793 64 1 taxes taxis NOUN issue-793 64 2 on on ADP issue-793 64 3 goods good NOUN issue-793 64 4 and and CCONJ issue-793 64 5 services service NOUN issue-793 64 6 in% in% NUM issue-793 64 7 of of ADP issue-793 64 8 revenue revenue NOUN issue-793 64 9 is be AUX issue-793 64 10 highest high ADJ issue-793 64 11 in in ADP issue-793 64 12 croatia croatia PROPN issue-793 64 13 ( ( PUNCT issue-793 64 14 46.25 46.25 NUM issue-793 64 15 % % NOUN issue-793 64 16 ) ) PUNCT issue-793 64 17 , , PUNCT issue-793 64 18 lowest low ADJ issue-793 64 19 one one NUM issue-793 64 20 is be AUX issue-793 64 21 in in ADP issue-793 64 22 italy italy PROPN issue-793 64 23 ( ( PUNCT issue-793 64 24 22.79 22.79 NUM issue-793 64 25 % % NOUN issue-793 64 26 ) ) PUNCT issue-793 64 27 ; ; PUNCT issue-793 64 28 in in ADP issue-793 64 29 ukraine ukraine NOUN issue-793 64 30 this this DET issue-793 64 31 indicator indicator NOUN issue-793 64 32 is be AUX issue-793 64 33 at at ADP issue-793 64 34 the the DET issue-793 64 35 level level NOUN issue-793 64 36 of of ADP issue-793 64 37 32.98 32.98 NUM issue-793 64 38 % % NOUN issue-793 64 39 . . PUNCT issue-793 65 1 the the DET issue-793 65 2 continuation continuation NOUN issue-793 65 3 of of ADP issue-793 65 4 the the DET issue-793 65 5 analysis analysis NOUN issue-793 65 6 of of ADP issue-793 65 7 the the DET issue-793 65 8 tax tax NOUN issue-793 65 9 system system NOUN issue-793 65 10 functioning function VERB issue-793 65 11 indicators indicator NOUN issue-793 65 12 of of ADP issue-793 65 13 the the DET issue-793 65 14 eu eu PROPN issue-793 65 15 and and CCONJ issue-793 65 16 ukraine ukraine NOUN issue-793 65 17 is be AUX issue-793 65 18 shown show VERB issue-793 65 19 in in ADP issue-793 65 20 table table NOUN issue-793 65 21 2 2 NUM issue-793 65 22 . . PUNCT issue-793 66 1 after after ADP issue-793 66 2 analyzing analyze VERB issue-793 66 3 such such ADJ issue-793 66 4 indicators indicator NOUN issue-793 66 5 : : PUNCT issue-793 66 6 customs custom NOUN issue-793 66 7 and and CCONJ issue-793 66 8 other other ADJ issue-793 66 9 import import NOUN issue-793 66 10 duties duty NOUN issue-793 66 11 ( ( PUNCT issue-793 66 12 % % NOUN issue-793 66 13 of of ADP issue-793 66 14 tax tax NOUN issue-793 66 15 revenue revenue NOUN issue-793 66 16 ) ) PUNCT issue-793 66 17 , , PUNCT issue-793 66 18 firms firm NOUN issue-793 66 19 expected expect VERB issue-793 66 20 to to PART issue-793 66 21 give give VERB issue-793 66 22 gifts gift NOUN issue-793 66 23 in in ADP issue-793 66 24 tax tax NOUN issue-793 66 25 officials official NOUN issue-793 66 26 meetings meeting NOUN issue-793 66 27 ( ( PUNCT issue-793 66 28 % % NOUN issue-793 66 29 of of ADP issue-793 66 30 firms firm NOUN issue-793 66 31 ) ) PUNCT issue-793 66 32 , , PUNCT issue-793 66 33 firms firm NOUN issue-793 66 34 that that PRON issue-793 66 35 do do AUX issue-793 66 36 not not PART issue-793 66 37 report report VERB issue-793 66 38 all all DET issue-793 66 39 sales sale NOUN issue-793 66 40 for for ADP issue-793 66 41 tax tax NOUN issue-793 66 42 purposes purpose NOUN issue-793 66 43 ( ( PUNCT issue-793 66 44 % % NOUN issue-793 66 45 of of ADP issue-793 66 46 firms firm NOUN issue-793 66 47 ) ) PUNCT issue-793 66 48 , , PUNCT issue-793 66 49 firms firm NOUN issue-793 66 50 visited visit VERB issue-793 66 51 or or CCONJ issue-793 66 52 required require VERB issue-793 66 53 meetings meeting NOUN issue-793 66 54 with with ADP issue-793 66 55 tax tax NOUN issue-793 66 56 officials official NOUN issue-793 66 57 ( ( PUNCT issue-793 66 58 % % NOUN issue-793 66 59 of of ADP issue-793 66 60 firms firm NOUN issue-793 66 61 ) ) PUNCT issue-793 66 62 , , PUNCT issue-793 66 63 it it PRON issue-793 66 64 can can AUX issue-793 66 65 be be AUX issue-793 66 66 said say VERB issue-793 66 67 that that SCONJ issue-793 66 68 in in ADP issue-793 66 69 many many ADJ issue-793 66 70 studied study VERB issue-793 66 71 countries country NOUN issue-793 66 72 this this DET issue-793 66 73 data data NOUN issue-793 66 74 is be AUX issue-793 66 75 missing miss VERB issue-793 66 76 . . PUNCT issue-793 67 1 in in ADP issue-793 67 2 ukraine ukraine NOUN issue-793 67 3 , , PUNCT issue-793 67 4 they they PRON issue-793 67 5 are be AUX issue-793 67 6 at at ADP issue-793 67 7 6.43 6.43 NUM issue-793 67 8 ; ; PUNCT issue-793 67 9 46.65 46.65 NUM issue-793 67 10 ; ; PUNCT issue-793 67 11 31.90 31.90 NUM issue-793 67 12 ; ; PUNCT issue-793 67 13 59.15 59.15 NUM issue-793 67 14 respectively respectively ADV issue-793 67 15 . . PUNCT issue-793 68 1 the the DET issue-793 68 2 highest high ADJ issue-793 68 3 value value NOUN issue-793 68 4 of of ADP issue-793 68 5 the the DET issue-793 68 6 first first ADJ issue-793 68 7 indicator indicator NOUN issue-793 68 8 was be AUX issue-793 68 9 recorded record VERB issue-793 68 10 in in ADP issue-793 68 11 slovenia slovenia PROPN issue-793 68 12 ( ( PUNCT issue-793 68 13 2.22 2.22 NUM issue-793 68 14 ) ) PUNCT issue-793 68 15 ; ; PUNCT issue-793 68 16 the the DET issue-793 68 17 lowest low ADJ issue-793 68 18 one one NUM issue-793 68 19 was be AUX issue-793 68 20 in in ADP issue-793 68 21 greece greece PROPN issue-793 68 22 ( ( PUNCT issue-793 68 23 0.02 0.02 NUM issue-793 68 24 ) ) PUNCT issue-793 68 25 . . PUNCT issue-793 69 1 the the DET issue-793 69 2 second second ADJ issue-793 69 3 indicator indicator NOUN issue-793 69 4 , , PUNCT issue-793 69 5 firms firm NOUN issue-793 69 6 expected expect VERB issue-793 69 7 to to PART issue-793 69 8 give give VERB issue-793 69 9 gifts gift NOUN issue-793 69 10 in in ADP issue-793 69 11 meetings meeting NOUN issue-793 69 12 with with ADP issue-793 69 13 tax tax NOUN issue-793 69 14 officials official NOUN issue-793 69 15 ( ( PUNCT issue-793 69 16 % % NOUN issue-793 69 17 of of ADP issue-793 69 18 firms firm NOUN issue-793 69 19 ) ) PUNCT issue-793 69 20 ranges range VERB issue-793 69 21 from from ADP issue-793 69 22 28.80 28.80 NUM issue-793 69 23 in in ADP issue-793 69 24 greece greece PROPN issue-793 69 25 to to ADP issue-793 69 26 0.30 0.30 NUM issue-793 69 27 in in ADP issue-793 69 28 sweden sweden PROPN issue-793 69 29 . . PUNCT issue-793 70 1 firms firm NOUN issue-793 70 2 that that PRON issue-793 70 3 do do AUX issue-793 70 4 not not PART issue-793 70 5 report report VERB issue-793 70 6 all all DET issue-793 70 7 sales sale NOUN issue-793 70 8 for for ADP issue-793 70 9 tax tax NOUN issue-793 70 10 purposes purpose NOUN issue-793 70 11 ( ( PUNCT issue-793 70 12 % % NOUN issue-793 70 13 of of ADP issue-793 70 14 firms firm NOUN issue-793 70 15 ) ) PUNCT issue-793 70 16 range range VERB issue-793 70 17 from from ADP issue-793 70 18 53.19 53.19 NUM issue-793 70 19 in in ADP issue-793 70 20 greece greece PROPN issue-793 70 21 to to ADP issue-793 70 22 18.33 18.33 NUM issue-793 70 23 in in ADP issue-793 70 24 spain spain PROPN issue-793 70 25 . . PUNCT issue-793 71 1 firms firm NOUN issue-793 71 2 visited visit VERB issue-793 71 3 or or CCONJ issue-793 71 4 required require VERB issue-793 71 5 meetings meeting NOUN issue-793 71 6 with with ADP issue-793 71 7 tax tax NOUN issue-793 71 8 officials official NOUN issue-793 71 9 ( ( PUNCT issue-793 71 10 % % NOUN issue-793 71 11 of of ADP issue-793 71 12 firms firm NOUN issue-793 71 13 ): ): PUNCT issue-793 71 14 the the DET issue-793 71 15 highest high ADJ issue-793 71 16 one one NOUN issue-793 71 17 was be AUX issue-793 71 18 in in ADP issue-793 71 19 bulgaria bulgaria PROPN issue-793 71 20 ( ( PUNCT issue-793 71 21 64.77 64.77 NUM issue-793 71 22 ) ) PUNCT issue-793 71 23 and and CCONJ issue-793 71 24 the the DET issue-793 71 25 lowest low ADJ issue-793 71 26 one one NOUN issue-793 71 27 was be AUX issue-793 71 28 in in ADP issue-793 71 29 sweden sweden PROPN issue-793 71 30 ( ( PUNCT issue-793 71 31 8.90 8.90 NUM issue-793 71 32 ) ) PUNCT issue-793 71 33 . . PUNCT issue-793 72 1 table table NOUN issue-793 72 2 1 1 NUM issue-793 72 3 the the DET issue-793 72 4 average average ADJ issue-793 72 5 value value NOUN issue-793 72 6 of of ADP issue-793 72 7 the the DET issue-793 72 8 tax tax NOUN issue-793 72 9 system system NOUN issue-793 72 10 functioning function VERB issue-793 72 11 of of ADP issue-793 72 12 the the DET issue-793 72 13 eu eu PROPN issue-793 72 14 and and CCONJ issue-793 72 15 ukraine ukraine PROPN issue-793 72 16 for for ADP issue-793 72 17 the the DET issue-793 72 18 period period NOUN issue-793 72 19 of of ADP issue-793 72 20 2001 2001 NUM issue-793 72 21 - - SYM issue-793 72 22 2019 2019 NUM issue-793 72 23 country country NOUN issue-793 72 24 name name NOUN issue-793 72 25 labor labor NOUN issue-793 72 26 tax tax NOUN issue-793 72 27 and and CCONJ issue-793 72 28 contributions contribution NOUN issue-793 72 29 ( ( PUNCT issue-793 72 30 % % NOUN issue-793 72 31 of of ADP issue-793 72 32 commercial commercial ADJ issue-793 72 33 profits profit NOUN issue-793 72 34 ) ) PUNCT issue-793 72 35 other other ADJ issue-793 72 36 taxes taxis NOUN issue-793 72 37 ( ( PUNCT issue-793 72 38 % % NOUN issue-793 72 39 of of ADP issue-793 72 40 revenue revenue NOUN issue-793 72 41 ) ) PUNCT issue-793 72 42 profit profit NOUN issue-793 72 43 tax tax NOUN issue-793 72 44 ( ( PUNCT issue-793 72 45 % % NOUN issue-793 72 46 of of ADP issue-793 72 47 commercial commercial ADJ issue-793 72 48 profits profit NOUN issue-793 72 49 ) ) PUNCT issue-793 72 50 tax tax NOUN issue-793 72 51 payments payment NOUN issue-793 72 52 ( ( PUNCT issue-793 72 53 number number NOUN issue-793 72 54 ) ) PUNCT issue-793 72 55 tax tax NOUN issue-793 72 56 revenue revenue NOUN issue-793 72 57 ( ( PUNCT issue-793 72 58 % % NOUN issue-793 72 59 of of ADP issue-793 72 60 gdp gdp NOUN issue-793 72 61 ) ) PUNCT issue-793 72 62 taxes taxis NOUN issue-793 72 63 on on ADP issue-793 72 64 goods good NOUN issue-793 72 65 and and CCONJ issue-793 72 66 services service NOUN issue-793 72 67 ( ( PUNCT issue-793 72 68 % % NOUN issue-793 72 69 of of ADP issue-793 72 70 revenue revenue NOUN issue-793 72 71 ) ) PUNCT issue-793 72 72 austria austria PROPN issue-793 72 73 34.41 34.41 NUM issue-793 72 74 3.93 3.93 NUM issue-793 72 75 16.86 16.86 NUM issue-793 72 76 12.00 12.00 NUM issue-793 72 77 26.01 26.01 NUM issue-793 72 78 27.18 27.18 NUM issue-793 72 79 belgium belgium NOUN issue-793 72 80 48.55 48.55 NUM issue-793 72 81 0.50 0.50 NUM issue-793 72 82 8.50 8.50 NUM issue-793 72 83 11.00 11.00 NUM issue-793 72 84 25.02 25.02 NUM issue-793 72 85 25.08 25.08 NUM issue-793 72 86 bulgaria bulgaria PROPN issue-793 72 87 23.24 23.24 NUM issue-793 72 88 0.16 0.16 NUM issue-793 72 89 5.19 5.19 NUM issue-793 72 90 16.33 16.33 NUM issue-793 72 91 19.67 19.67 NUM issue-793 72 92 44.42 44.42 NUM issue-793 72 93 croatia croatia PROPN issue-793 72 94 19.11 19.11 NUM issue-793 72 95 0.74 0.74 NUM issue-793 72 96 0.00 0.00 NUM issue-793 72 97 24.93 24.93 NUM issue-793 72 98 20.73 20.73 NUM issue-793 72 99 46.25 46.25 NUM issue-793 72 100 cyprus cyprus PROPN issue-793 72 101 12.37 12.37 NUM issue-793 72 102 4.85 4.85 NUM issue-793 72 103 8.78 8.78 NUM issue-793 72 104 27.83 27.83 NUM issue-793 72 105 31.57 31.57 NUM issue-793 72 106 35.02 35.02 NUM issue-793 72 107 the the DET issue-793 72 108 czech czech PROPN issue-793 72 109 republic republic NOUN issue-793 72 110 38.77 38.77 NUM issue-793 72 111 0.14 0.14 NUM issue-793 72 112 5.60 5.60 NUM issue-793 72 113 10.60 10.60 NUM issue-793 72 114 14.44 14.44 NUM issue-793 72 115 28.50 28.50 NUM issue-793 72 116 denmark denmark NOUN issue-793 72 117 3.11 3.11 NUM issue-793 72 118 4.56 4.56 NUM issue-793 72 119 20.84 20.84 NUM issue-793 72 120 10.00 10.00 NUM issue-793 72 121 32.84 32.84 NUM issue-793 72 122 37.84 37.84 NUM issue-793 72 123 estonia estonia PROPN issue-793 72 124 38.79 38.79 NUM issue-793 72 125 – – PUNCT issue-793 72 126 8.58 8.58 NUM issue-793 72 127 7.67 7.67 NUM issue-793 72 128 20.14 20.14 NUM issue-793 72 129 36.24 36.24 NUM issue-793 72 130 finland finland NOUN issue-793 72 131 26.09 26.09 NUM issue-793 72 132 0.79 0.79 NUM issue-793 72 133 14.65 14.65 NUM issue-793 72 134 11.20 11.20 NUM issue-793 72 135 20.82 20.82 NUM issue-793 72 136 36.38 36.38 NUM issue-793 72 137 france france PROPN issue-793 72 138 51.82 51.82 NUM issue-793 72 139 4.26 4.26 NUM issue-793 72 140 4.37 4.37 NUM issue-793 72 141 11.40 11.40 NUM issue-793 72 142 22.63 22.63 NUM issue-793 72 143 23.36 23.36 NUM issue-793 72 144 germany germany PROPN issue-793 72 145 21.68 21.68 NUM issue-793 72 146 – – PUNCT issue-793 72 147 22.06 22.06 NUM issue-793 72 148 10.40 10.40 NUM issue-793 72 149 11.22 11.22 NUM issue-793 72 150 23.37 23.37 NUM issue-793 72 151 greece greece PROPN issue-793 72 152 30.58 30.58 NUM issue-793 72 153 2.99 2.99 NUM issue-793 72 154 17.54 17.54 NUM issue-793 72 155 10.20 10.20 NUM issue-793 72 156 22.21 22.21 NUM issue-793 72 157 31.39 31.39 NUM issue-793 72 158 hungary hungary PROPN issue-793 72 159 35.47 35.47 NUM issue-793 72 160 1.09 1.09 NUM issue-793 72 161 10.17 10.17 NUM issue-793 72 162 12.33 12.33 NUM issue-793 72 163 21.89 21.89 NUM issue-793 72 164 35.97 35.97 NUM issue-793 72 165 ireland ireland NOUN issue-793 72 166 12.13 12.13 NUM issue-793 72 167 2.01 2.01 NUM issue-793 72 168 12.15 12.15 NUM issue-793 72 169 9.00 9.00 NUM issue-793 72 170 22.64 22.64 NUM issue-793 72 171 34.41 34.41 NUM issue-793 72 172 italy italy PROPN issue-793 72 173 41.52 41.52 NUM issue-793 72 174 5.01 5.01 NUM issue-793 72 175 23.06 23.06 NUM issue-793 72 176 13.80 13.80 NUM issue-793 72 177 22.35 22.35 NUM issue-793 72 178 22.79 22.79 NUM issue-793 72 179 latvia latvia PROPN issue-793 72 180 27.05 27.05 NUM issue-793 72 181 0.47 0.47 NUM issue-793 72 182 6.27 6.27 NUM issue-793 72 183 8.47 8.47 NUM issue-793 72 184 21.24 21.24 NUM issue-793 72 185 41.00 41.00 NUM issue-793 72 186 lithuania lithuania PROPN issue-793 72 187 35.17 35.17 NUM issue-793 72 188 0.24 0.24 NUM issue-793 72 189 6.47 6.47 NUM issue-793 72 190 11.07 11.07 NUM issue-793 72 191 17.87 17.87 NUM issue-793 72 192 34.07 34.07 NUM issue-793 72 193 luxembourg luxembourg PROPN issue-793 72 194 15.44 15.44 NUM issue-793 72 195 2.09 2.09 NUM issue-793 72 196 4.32 4.32 NUM issue-793 72 197 23.00 23.00 NUM issue-793 72 198 25.02 25.02 NUM issue-793 72 199 30.45 30.45 NUM issue-793 72 200 malta malta PROPN issue-793 72 201 10.84 10.84 NUM issue-793 72 202 0.57 0.57 NUM issue-793 72 203 31.16 31.16 NUM issue-793 72 204 7.44 7.44 NUM issue-793 72 205 38.43 38.43 NUM issue-793 72 206 35.45 35.45 NUM issue-793 72 207 norway norway NOUN issue-793 72 208 15.90 15.90 NUM issue-793 72 209 0.51 0.51 NUM issue-793 72 210 23.91 23.91 NUM issue-793 72 211 4.13 4.13 NUM issue-793 72 212 25.94 25.94 NUM issue-793 72 213 25.16 25.16 NUM issue-793 72 214 poland poland PROPN issue-793 72 215 25.15 25.15 NUM issue-793 72 216 0.73 0.73 NUM issue-793 72 217 15.05 15.05 NUM issue-793 72 218 23.80 23.80 NUM issue-793 72 219 16.49 16.49 NUM issue-793 72 220 35.82 35.82 NUM issue-793 72 221 romania romania PROPN issue-793 72 222 29.81 29.81 NUM issue-793 72 223 0.17 0.17 NUM issue-793 72 224 11.61 11.61 NUM issue-793 72 225 62.67 62.67 NUM issue-793 72 226 17.21 17.21 NUM issue-793 72 227 36.26 36.26 NUM issue-793 72 228 the the DET issue-793 72 229 slovak slovak ADJ issue-793 72 230 republic republic NOUN issue-793 72 231 39.65 39.65 NUM issue-793 72 232 0.06 0.06 NUM issue-793 72 233 8.38 8.38 NUM issue-793 72 234 22.20 22.20 NUM issue-793 72 235 16.62 16.62 NUM issue-793 72 236 30.10 30.10 NUM issue-793 72 237 slovenia slovenia NOUN issue-793 72 238 19.41 19.41 NUM issue-793 72 239 1.79 1.79 NUM issue-793 72 240 13.74 13.74 NUM issue-793 72 241 15.33 15.33 NUM issue-793 72 242 19.22 19.22 NUM issue-793 72 243 35.36 35.36 NUM issue-793 72 244 spain spain PROPN issue-793 72 245 35.55 35.55 NUM issue-793 72 246 0.19 0.19 NUM issue-793 72 247 15.75 15.75 NUM issue-793 72 248 8.80 8.80 NUM issue-793 72 249 14.25 14.25 NUM issue-793 72 250 43.37 43.37 NUM issue-793 72 251 sweden sweden NOUN issue-793 72 252 35.81 35.81 NUM issue-793 72 253 29.75 29.75 NUM issue-793 72 254 15.07 15.07 NUM issue-793 72 255 6.00 6.00 NUM issue-793 72 256 27.05 27.05 NUM issue-793 72 257 37.26 37.26 NUM issue-793 72 258 ukraine ukraine NOUN issue-793 72 259 40.57 40.57 NUM issue-793 73 1 -0.01 -0.01 NUM issue-793 73 2 11.17 11.17 NUM issue-793 73 3 72.73 72.73 NUM issue-793 73 4 16.96 16.96 NUM issue-793 73 5 32.98 32.98 NUM issue-793 73 6 the the DET issue-793 73 7 united united ADJ issue-793 73 8 kingdom kingdom PROPN issue-793 73 9 11.16 11.16 NUM issue-793 73 10 5.38 5.38 NUM issue-793 73 11 20.71 20.71 NUM issue-793 73 12 8.07 8.07 NUM issue-793 73 13 25.12 25.12 NUM issue-793 73 14 32.34 32.34 NUM issue-793 73 15 source source NOUN issue-793 73 16 : : PUNCT issue-793 73 17 compiled compile VERB issue-793 73 18 by by ADP issue-793 73 19 authors author NOUN issue-793 73 20 based base VERB issue-793 73 21 on on ADP issue-793 73 22 world world PROPN issue-793 73 23 bank bank PROPN issue-793 73 24 data data PROPN issue-793 73 25 baltic baltic PROPN issue-793 73 26 journal journal PROPN issue-793 73 27 of of ADP issue-793 73 28 economic economic ADJ issue-793 73 29 studies study NOUN issue-793 73 30 84 84 NUM issue-793 73 31 vol vol NOUN issue-793 73 32 . . PROPN issue-793 74 1 6 6 NUM issue-793 74 2 , , PUNCT issue-793 74 3 no no INTJ issue-793 74 4 . . NOUN issue-793 74 5 2 2 NUM issue-793 74 6 , , PUNCT issue-793 74 7 2020 2020 NUM issue-793 74 8 taxes taxis NOUN issue-793 74 9 on on ADP issue-793 74 10 income income NOUN issue-793 74 11 , , PUNCT issue-793 74 12 profit profit NOUN issue-793 74 13 and and CCONJ issue-793 74 14 capital capital NOUN issue-793 74 15 gains gain NOUN issue-793 74 16 are be AUX issue-793 74 17 deducted deduct VERB issue-793 74 18 from from ADP issue-793 74 19 the the DET issue-793 74 20 actual actual ADJ issue-793 74 21 or or CCONJ issue-793 74 22 projected project VERB issue-793 74 23 net net ADJ issue-793 74 24 income income NOUN issue-793 74 25 of of ADP issue-793 74 26 individuals individual NOUN issue-793 74 27 , , PUNCT issue-793 74 28 from from ADP issue-793 74 29 the the DET issue-793 74 30 profits profit NOUN issue-793 74 31 of of ADP issue-793 74 32 corporations corporation NOUN issue-793 74 33 and and CCONJ issue-793 74 34 enterprises enterprise NOUN issue-793 74 35 , , PUNCT issue-793 74 36 as as ADV issue-793 74 37 well well ADV issue-793 74 38 as as ADP issue-793 74 39 from from ADP issue-793 74 40 capital capital NOUN issue-793 74 41 gains gain NOUN issue-793 74 42 . . PUNCT issue-793 75 1 taxes taxis NOUN issue-793 75 2 on on ADP issue-793 75 3 income income NOUN issue-793 75 4 , , PUNCT issue-793 75 5 profits profit NOUN issue-793 75 6 and and CCONJ issue-793 75 7 capital capital NOUN issue-793 75 8 gains gain NOUN issue-793 75 9 in% in% NUM issue-793 75 10 of of ADP issue-793 75 11 revenue revenue NOUN issue-793 75 12 are be AUX issue-793 75 13 the the DET issue-793 75 14 highest high ADJ issue-793 75 15 in in ADP issue-793 75 16 denmark denmark NOUN issue-793 75 17 ( ( PUNCT issue-793 75 18 40.81 40.81 NUM issue-793 75 19 % % NOUN issue-793 75 20 ) ) PUNCT issue-793 75 21 and and CCONJ issue-793 75 22 the the DET issue-793 75 23 lowest low ADJ issue-793 75 24 are be AUX issue-793 75 25 in in ADP issue-793 75 26 croatia croatia PROPN issue-793 75 27 ( ( PUNCT issue-793 75 28 7.87 7.87 NUM issue-793 75 29 % % NOUN issue-793 75 30 ) ) PUNCT issue-793 75 31 . . PUNCT issue-793 76 1 in in ADP issue-793 76 2 ukraine ukraine PROPN issue-793 76 3 this this DET issue-793 76 4 indicator indicator NOUN issue-793 76 5 is be AUX issue-793 76 6 at at ADP issue-793 76 7 the the DET issue-793 76 8 level level NOUN issue-793 76 9 of of ADP issue-793 76 10 12,90 12,90 NUM issue-793 76 11 % % NOUN issue-793 76 12 . . PUNCT issue-793 77 1 taxes taxis NOUN issue-793 77 2 on on ADP issue-793 77 3 income income NOUN issue-793 77 4 , , PUNCT issue-793 77 5 profits profit NOUN issue-793 77 6 and and CCONJ issue-793 77 7 capital capital NOUN issue-793 77 8 gains gain NOUN issue-793 77 9 in% in% NUM issue-793 77 10 of of ADP issue-793 77 11 total total ADJ issue-793 77 12 taxes taxis NOUN issue-793 77 13 are be AUX issue-793 77 14 the the DET issue-793 77 15 highest high ADJ issue-793 77 16 in in ADP issue-793 77 17 58.35 58.35 NUM issue-793 77 18 % % NOUN issue-793 77 19 , , PUNCT issue-793 77 20 the the DET issue-793 77 21 lowest low ADJ issue-793 77 22 are be AUX issue-793 77 23 in in ADP issue-793 77 24 croatia croatia PROPN issue-793 77 25 14.14 14.14 NUM issue-793 77 26 % % NOUN issue-793 77 27 . . PUNCT issue-793 78 1 in in ADP issue-793 78 2 ukraine ukraine NOUN issue-793 78 3 this this DET issue-793 78 4 indicator indicator NOUN issue-793 78 5 is be AUX issue-793 78 6 at at ADP issue-793 78 7 the the DET issue-793 78 8 level level NOUN issue-793 78 9 of of ADP issue-793 78 10 26.28 26.28 NUM issue-793 78 11 % % NOUN issue-793 78 12 . . PUNCT issue-793 79 1 gini gini PROPN issue-793 79 2 index index PROPN issue-793 79 3 ( ( PUNCT issue-793 79 4 world world PROPN issue-793 79 5 bank bank PROPN issue-793 79 6 estimate estimate NOUN issue-793 79 7 ) ) PUNCT issue-793 79 8 is be AUX issue-793 79 9 the the DET issue-793 79 10 highest high ADJ issue-793 79 11 in in ADP issue-793 79 12 romania romania PROPN issue-793 79 13 ( ( PUNCT issue-793 79 14 36.58 36.58 NUM issue-793 79 15 ) ) PUNCT issue-793 79 16 ; ; PUNCT issue-793 79 17 the the DET issue-793 79 18 lowest low ADJ issue-793 79 19 one one NUM issue-793 79 20 is be AUX issue-793 79 21 in in ADP issue-793 79 22 slovenia slovenia PROPN issue-793 79 23 ( ( PUNCT issue-793 79 24 24.95 24.95 NUM issue-793 79 25 ) ) PUNCT issue-793 79 26 ; ; PUNCT issue-793 79 27 in in ADP issue-793 79 28 ukraine ukraine NOUN issue-793 79 29 this this DET issue-793 79 30 indicator indicator NOUN issue-793 79 31 is be AUX issue-793 79 32 at at ADP issue-793 79 33 the the DET issue-793 79 34 level level NOUN issue-793 79 35 of of ADP issue-793 79 36 26.50 26.50 NUM issue-793 79 37 . . PUNCT issue-793 80 1 next next ADV issue-793 80 2 , , PUNCT issue-793 80 3 it it PRON issue-793 80 4 was be AUX issue-793 80 5 analyzed analyze VERB issue-793 80 6 the the DET issue-793 80 7 profit profit NOUN issue-793 80 8 tax tax NOUN issue-793 80 9 in in ADP issue-793 80 10 the the DET issue-793 80 11 eu eu PROPN issue-793 80 12 and and CCONJ issue-793 80 13 ukraine ukraine NOUN issue-793 80 14 . . PUNCT issue-793 81 1 this this PRON issue-793 81 2 is be AUX issue-793 81 3 the the DET issue-793 81 4 amount amount NOUN issue-793 81 5 of of ADP issue-793 81 6 business business NOUN issue-793 81 7 income income NOUN issue-793 81 8 taxes taxis NOUN issue-793 81 9 paid pay VERB issue-793 81 10 . . PUNCT issue-793 82 1 in in ADP issue-793 82 2 table table NOUN issue-793 82 3 3 3 NUM issue-793 82 4 , , PUNCT issue-793 82 5 it it PRON issue-793 82 6 is be AUX issue-793 82 7 shown show VERB issue-793 82 8 that that SCONJ issue-793 82 9 profit profit NOUN issue-793 82 10 tax tax NOUN issue-793 82 11 decreased decrease VERB issue-793 82 12 in in ADP issue-793 82 13 many many ADJ issue-793 82 14 countries country NOUN issue-793 82 15 in in ADP issue-793 82 16 2019 2019 NUM issue-793 82 17 compared compare VERB issue-793 82 18 to to ADP issue-793 82 19 2005 2005 NUM issue-793 82 20 . . PUNCT issue-793 83 1 a a DET issue-793 83 2 slight slight ADJ issue-793 83 3 increase increase NOUN issue-793 83 4 in in ADP issue-793 83 5 profit profit NOUN issue-793 83 6 tax tax NOUN issue-793 83 7 is be AUX issue-793 83 8 observed observe VERB issue-793 83 9 in in ADP issue-793 83 10 belgium belgium PROPN issue-793 83 11 , , PUNCT issue-793 83 12 germany germany PROPN issue-793 83 13 , , PUNCT issue-793 83 14 greece greece PROPN issue-793 83 15 , , PUNCT issue-793 83 16 hungary hungary PROPN issue-793 83 17 , , PUNCT issue-793 83 18 ireland ireland PROPN issue-793 83 19 , , PUNCT issue-793 83 20 latvia latvia PROPN issue-793 83 21 , , PUNCT issue-793 83 22 lithuania lithuania PROPN issue-793 83 23 , , PUNCT issue-793 83 24 and and CCONJ issue-793 83 25 the the DET issue-793 83 26 slovak slovak ADJ issue-793 83 27 republic republic NOUN issue-793 83 28 . . PUNCT issue-793 84 1 in in ADP issue-793 84 2 ukraine ukraine NOUN issue-793 84 3 , , PUNCT issue-793 84 4 profit profit NOUN issue-793 84 5 tax tax NOUN issue-793 84 6 in% in% NOUN issue-793 84 7 of of ADP issue-793 84 8 commercial commercial ADJ issue-793 84 9 profits profit NOUN issue-793 84 10 decreased decrease VERB issue-793 84 11 from from ADP issue-793 84 12 12.3 12.3 NUM issue-793 84 13 to to PART issue-793 84 14 10.2 10.2 NUM issue-793 84 15 % % NOUN issue-793 84 16 , , PUNCT issue-793 84 17 which which PRON issue-793 84 18 is be AUX issue-793 84 19 a a DET issue-793 84 20 positive positive ADJ issue-793 84 21 trend trend NOUN issue-793 84 22 . . PUNCT issue-793 85 1 enterprise enterprise NOUN issue-793 85 2 tax tax NOUN issue-793 85 3 payments payment NOUN issue-793 85 4 are be AUX issue-793 85 5 the the DET issue-793 85 6 total total ADJ issue-793 85 7 amount amount NOUN issue-793 85 8 of of ADP issue-793 85 9 taxes taxis NOUN issue-793 85 10 paid pay VERB issue-793 85 11 by by ADP issue-793 85 12 businesses business NOUN issue-793 85 13 , , PUNCT issue-793 85 14 including include VERB issue-793 85 15 the the DET issue-793 85 16 submission submission NOUN issue-793 85 17 of of ADP issue-793 85 18 electronic electronic ADJ issue-793 85 19 materials material NOUN issue-793 85 20 . . PUNCT issue-793 86 1 the the DET issue-793 86 2 tax tax NOUN issue-793 86 3 is be AUX issue-793 86 4 considered consider VERB issue-793 86 5 paid pay VERB issue-793 86 6 once once ADV issue-793 86 7 a a DET issue-793 86 8 year year NOUN issue-793 86 9 , , PUNCT issue-793 86 10 even even ADV issue-793 86 11 if if SCONJ issue-793 86 12 it it PRON issue-793 86 13 is be AUX issue-793 86 14 more more ADV issue-793 86 15 frequent frequent ADJ issue-793 86 16 . . PUNCT issue-793 87 1 tax tax NOUN issue-793 87 2 payments payment NOUN issue-793 87 3 number number NOUN issue-793 87 4 , , PUNCT issue-793 87 5 according accord VERB issue-793 87 6 to to ADP issue-793 87 7 table table NOUN issue-793 87 8 4 4 NUM issue-793 87 9 , , PUNCT issue-793 87 10 decreased decrease VERB issue-793 87 11 by by ADP issue-793 87 12 2 2 NUM issue-793 87 13 - - SYM issue-793 87 14 3 3 NUM issue-793 87 15 times time NOUN issue-793 87 16 in in ADP issue-793 87 17 2019 2019 NUM issue-793 87 18 compared compare VERB issue-793 87 19 to to ADP issue-793 87 20 2005 2005 NUM issue-793 87 21 in in ADP issue-793 87 22 the the DET issue-793 87 23 countries country NOUN issue-793 87 24 of of ADP issue-793 87 25 bulgaria bulgaria PROPN issue-793 87 26 , , PUNCT issue-793 87 27 croatia croatia PROPN issue-793 87 28 , , PUNCT issue-793 87 29 the the DET issue-793 87 30 czech czech PROPN issue-793 87 31 republic republic NOUN issue-793 87 32 , , PUNCT issue-793 87 33 finland finland PROPN issue-793 87 34 , , PUNCT issue-793 87 35 france france PROPN issue-793 87 36 , , PUNCT issue-793 87 37 greece greece PROPN issue-793 87 38 , , PUNCT issue-793 87 39 latvia latvia PROPN issue-793 87 40 , , PUNCT issue-793 87 41 poland poland PROPN issue-793 87 42 , , PUNCT issue-793 87 43 romania romania PROPN issue-793 87 44 , , PUNCT issue-793 87 45 the the DET issue-793 87 46 slovak slovak PROPN issue-793 87 47 republic republic NOUN issue-793 87 48 , , PUNCT issue-793 87 49 slovenia slovenia PROPN issue-793 87 50 . . PUNCT issue-793 88 1 this this DET issue-793 88 2 decrease decrease NOUN issue-793 88 3 is be AUX issue-793 88 4 considered consider VERB issue-793 88 5 a a DET issue-793 88 6 positive positive ADJ issue-793 88 7 trend trend NOUN issue-793 88 8 . . PUNCT issue-793 89 1 in in ADP issue-793 89 2 ukraine ukraine PROPN issue-793 89 3 , , PUNCT issue-793 89 4 tax tax NOUN issue-793 89 5 payments payment NOUN issue-793 89 6 number number NOUN issue-793 89 7 decreased decrease VERB issue-793 89 8 from from ADP issue-793 89 9 147 147 NUM issue-793 89 10 in in ADP issue-793 89 11 2005 2005 NUM issue-793 89 12 to to ADP issue-793 89 13 5 5 NUM issue-793 89 14 in in ADP issue-793 89 15 2019 2019 NUM issue-793 89 16 . . PUNCT issue-793 90 1 this this PRON issue-793 90 2 is be AUX issue-793 90 3 a a DET issue-793 90 4 very very ADV issue-793 90 5 significant significant ADJ issue-793 90 6 decrease decrease NOUN issue-793 90 7 . . PUNCT issue-793 91 1 tax tax NOUN issue-793 91 2 preparation preparation NOUN issue-793 91 3 and and CCONJ issue-793 91 4 payment payment NOUN issue-793 91 5 time time NOUN issue-793 91 6 is be AUX issue-793 91 7 the the DET issue-793 91 8 time time NOUN issue-793 91 9 in in ADP issue-793 91 10 hours hour NOUN issue-793 91 11 per per ADP issue-793 91 12 year year NOUN issue-793 91 13 for for ADP issue-793 91 14 which which PRON issue-793 91 15 you you PRON issue-793 91 16 need need VERB issue-793 91 17 to to PART issue-793 91 18 prepare prepare VERB issue-793 91 19 , , PUNCT issue-793 91 20 file file VERB issue-793 91 21 and and CCONJ issue-793 91 22 pay pay VERB issue-793 91 23 three three NUM issue-793 91 24 main main ADJ issue-793 91 25 types type NOUN issue-793 91 26 of of ADP issue-793 91 27 taxes taxis NOUN issue-793 91 28 : : PUNCT issue-793 91 29 corporate corporate ADJ issue-793 91 30 income income NOUN issue-793 91 31 tax tax NOUN issue-793 91 32 , , PUNCT issue-793 91 33 value value NOUN issue-793 91 34 added add VERB issue-793 91 35 tax tax NOUN issue-793 91 36 or or CCONJ issue-793 91 37 sales sale NOUN issue-793 91 38 tax tax NOUN issue-793 91 39 , , PUNCT issue-793 91 40 and and CCONJ issue-793 91 41 labor labor NOUN issue-793 91 42 taxes taxis NOUN issue-793 91 43 . . PUNCT issue-793 92 1 a a DET issue-793 92 2 very very ADV issue-793 92 3 significant significant ADJ issue-793 92 4 decrease decrease NOUN issue-793 92 5 in in ADP issue-793 92 6 time time NOUN issue-793 92 7 to to PART issue-793 92 8 prepare prepare VERB issue-793 92 9 and and CCONJ issue-793 92 10 pay pay VERB issue-793 92 11 taxes taxis NOUN issue-793 92 12 is be AUX issue-793 92 13 observed observe VERB issue-793 92 14 in in ADP issue-793 92 15 ukraine ukraine NOUN issue-793 92 16 more more ADJ issue-793 92 17 than than ADP issue-793 92 18 five five NUM issue-793 92 19 times time NOUN issue-793 92 20 , , PUNCT issue-793 92 21 from from ADP issue-793 92 22 2085 2085 NUM issue-793 92 23 hours hour NOUN issue-793 92 24 in in ADP issue-793 92 25 2005 2005 NUM issue-793 92 26 to to ADP issue-793 92 27 327 327 NUM issue-793 92 28 hours hour NOUN issue-793 92 29 in in ADP issue-793 92 30 2019 2019 NUM issue-793 92 31 . . PUNCT issue-793 93 1 this this PRON issue-793 93 2 is be AUX issue-793 93 3 a a DET issue-793 93 4 positive positive ADJ issue-793 93 5 trend trend NOUN issue-793 93 6 . . PUNCT issue-793 94 1 the the DET issue-793 94 2 surveyed survey VERB issue-793 94 3 eu eu PROPN issue-793 94 4 countries country NOUN issue-793 94 5 also also ADV issue-793 94 6 show show VERB issue-793 94 7 a a DET issue-793 94 8 decrease decrease NOUN issue-793 94 9 in in ADP issue-793 94 10 this this DET issue-793 94 11 indicator indicator NOUN issue-793 94 12 . . PUNCT issue-793 94 13 table table NOUN issue-793 94 14 2 2 NUM issue-793 94 15 the the DET issue-793 94 16 average average ADJ issue-793 94 17 value value NOUN issue-793 94 18 of of ADP issue-793 94 19 the the DET issue-793 94 20 tax tax NOUN issue-793 94 21 system system NOUN issue-793 94 22 functioning function VERB issue-793 94 23 of of ADP issue-793 94 24 the the DET issue-793 94 25 eu eu PROPN issue-793 94 26 and and CCONJ issue-793 94 27 ukraine ukraine PROPN issue-793 94 28 for for ADP issue-793 94 29 the the DET issue-793 94 30 period period NOUN issue-793 94 31 2001 2001 NUM issue-793 94 32 - - SYM issue-793 94 33 2019 2019 NUM issue-793 94 34 country country NOUN issue-793 94 35 name name NOUN issue-793 94 36 taxes taxis NOUN issue-793 94 37 on on ADP issue-793 94 38 income income NOUN issue-793 94 39 , , PUNCT issue-793 94 40 profits profit NOUN issue-793 94 41 and and CCONJ issue-793 94 42 capital capital NOUN issue-793 94 43 gains gain NOUN issue-793 94 44 ( ( PUNCT issue-793 94 45 % % NOUN issue-793 94 46 of of ADP issue-793 94 47 revenue revenue NOUN issue-793 94 48 ) ) PUNCT issue-793 94 49 taxes taxis NOUN issue-793 94 50 on on ADP issue-793 94 51 income income NOUN issue-793 94 52 , , PUNCT issue-793 94 53 profits profit NOUN issue-793 94 54 and and CCONJ issue-793 94 55 capital capital NOUN issue-793 94 56 gains gain NOUN issue-793 94 57 ( ( PUNCT issue-793 94 58 % % NOUN issue-793 94 59 of of ADP issue-793 94 60 total total ADJ issue-793 94 61 taxes taxis NOUN issue-793 94 62 ) ) PUNCT issue-793 94 63 taxes taxis NOUN issue-793 94 64 on on ADP issue-793 94 65 international international ADJ issue-793 94 66 trade trade NOUN issue-793 94 67 ( ( PUNCT issue-793 94 68 % % NOUN issue-793 94 69 of of ADP issue-793 94 70 revenue revenue NOUN issue-793 94 71 ) ) PUNCT issue-793 94 72 time time NOUN issue-793 94 73 to to PART issue-793 94 74 prepare prepare VERB issue-793 94 75 and and CCONJ issue-793 94 76 pay pay VERB issue-793 94 77 taxes taxis NOUN issue-793 94 78 ( ( PUNCT issue-793 94 79 hours hour NOUN issue-793 94 80 ) ) PUNCT issue-793 94 81 gini gini NOUN issue-793 94 82 index index NOUN issue-793 94 83 ( ( PUNCT issue-793 94 84 world world PROPN issue-793 94 85 bank bank PROPN issue-793 94 86 estimate estimate NOUN issue-793 94 87 ) ) PUNCT issue-793 94 88 total total ADJ issue-793 94 89 tax tax NOUN issue-793 94 90 and and CCONJ issue-793 94 91 contribution contribution NOUN issue-793 94 92 rate rate NOUN issue-793 94 93 ( ( PUNCT issue-793 94 94 % % NOUN issue-793 94 95 of of ADP issue-793 94 96 profit profit NOUN issue-793 94 97 ) ) PUNCT issue-793 94 98 austria austria PROPN issue-793 94 99 27.61 27.61 NUM issue-793 94 100 47.01 47.01 NUM issue-793 94 101 0.00 0.00 NUM issue-793 94 102 154.13 154.13 NUM issue-793 94 103 30.27 30.27 NUM issue-793 94 104 51.87 51.87 NUM issue-793 94 105 belgium belgium NOUN issue-793 94 106 35.84 35.84 NUM issue-793 94 107 58.35 58.35 NUM issue-793 94 108 – – PUNCT issue-793 94 109 141.53 141.53 NUM issue-793 94 110 28.43 28.43 NUM issue-793 94 111 57.73 57.73 NUM issue-793 94 112 bulgaria bulgaria PROPN issue-793 94 113 15.56 15.56 NUM issue-793 94 114 25.59 25.59 NUM issue-793 94 115 0.41 0.41 NUM issue-793 94 116 508.73 508.73 NUM issue-793 94 117 35.47 35.47 NUM issue-793 94 118 30.73 30.73 NUM issue-793 94 119 croatia croatia PROPN issue-793 94 120 7.87 7.87 NUM issue-793 94 121 14.14 14.14 NUM issue-793 94 122 1.48 1.48 NUM issue-793 94 123 202.53 202.53 NUM issue-793 94 124 32.14 32.14 NUM issue-793 94 125 20.55 20.55 NUM issue-793 94 126 cyprus cyprus PROPN issue-793 94 127 24.99 24.99 NUM issue-793 94 128 38.10 38.10 NUM issue-793 94 129 0.63 0.63 NUM issue-793 94 130 139.75 139.75 NUM issue-793 94 131 32.62 32.62 NUM issue-793 94 132 22.17 22.17 NUM issue-793 94 133 the the DET issue-793 94 134 czech czech PROPN issue-793 94 135 republic republic NOUN issue-793 94 136 15.98 15.98 NUM issue-793 94 137 35.63 35.63 NUM issue-793 94 138 0.95 0.95 NUM issue-793 94 139 412.47 412.47 NUM issue-793 94 140 26.42 26.42 NUM issue-793 94 141 46.57 46.57 NUM issue-793 94 142 denmark denmark NOUN issue-793 94 143 40.81 40.81 NUM issue-793 94 144 48.98 48.98 NUM issue-793 94 145 – – PUNCT issue-793 94 146 133.27 133.27 NUM issue-793 94 147 26.70 26.70 NUM issue-793 94 148 26.73 26.73 NUM issue-793 94 149 estonia estonia PROPN issue-793 94 150 20.36 20.36 NUM issue-793 94 151 35.93 35.93 NUM issue-793 94 152 0.08 0.08 NUM issue-793 94 153 73.13 73.13 NUM issue-793 94 154 33.25 33.25 NUM issue-793 94 155 50.57 50.57 NUM issue-793 94 156 finland finland PROPN issue-793 94 157 17.87 17.87 NUM issue-793 94 158 32.35 32.35 NUM issue-793 94 159 0.00 0.00 NUM issue-793 94 160 159.53 159.53 NUM issue-793 94 161 27.56 27.56 NUM issue-793 94 162 41.95 41.95 NUM issue-793 94 163 france france PROPN issue-793 94 164 25.07 25.07 NUM issue-793 94 165 47.58 47.58 NUM issue-793 94 166 -0.01 -0.01 NUM issue-793 94 167 134.87 134.87 NUM issue-793 94 168 32.09 32.09 NUM issue-793 94 169 66.67 66.67 NUM issue-793 94 170 germany germany PROPN issue-793 94 171 15.97 15.97 NUM issue-793 94 172 40.58 40.58 NUM issue-793 94 173 – – PUNCT issue-793 94 174 209.93 209.93 NUM issue-793 94 175 30.85 30.85 NUM issue-793 94 176 47.88 47.88 NUM issue-793 94 177 greece greece PROPN issue-793 94 178 18.97 18.97 NUM issue-793 94 179 35.57 35.57 NUM issue-793 94 180 0.01 0.01 NUM issue-793 94 181 216.07 216.07 NUM issue-793 94 182 34.64 34.64 NUM issue-793 94 183 48.87 48.87 NUM issue-793 94 184 hungary hungary PROPN issue-793 94 185 18.68 18.68 NUM issue-793 94 186 33.22 33.22 NUM issue-793 94 187 0.66 0.66 NUM issue-793 94 188 296.67 296.67 NUM issue-793 94 189 29.79 29.79 NUM issue-793 94 190 49.78 49.78 NUM issue-793 94 191 ireland ireland PROPN issue-793 94 192 38.66 38.66 NUM issue-793 94 193 51.53 51.53 NUM issue-793 94 194 – – PUNCT issue-793 94 195 77.83 77.83 NUM issue-793 94 196 32.62 32.62 NUM issue-793 94 197 25.72 25.72 NUM issue-793 94 198 italy italy PROPN issue-793 94 199 32.39 32.39 NUM issue-793 94 200 53.81 53.81 NUM issue-793 94 201 – – PUNCT issue-793 94 202 283.20 283.20 NUM issue-793 94 203 34.40 34.40 NUM issue-793 94 204 65.87 65.87 NUM issue-793 94 205 latvia latvia PROPN issue-793 94 206 10.92 10.92 NUM issue-793 94 207 20.59 20.59 NUM issue-793 94 208 0.36 0.36 NUM issue-793 94 209 219.20 219.20 NUM issue-793 94 210 36.03 36.03 NUM issue-793 94 211 36.32 36.32 NUM issue-793 94 212 lithuania lithuania PROPN issue-793 94 213 20.72 20.72 NUM issue-793 94 214 36.88 36.88 NUM issue-793 94 215 0.76 0.76 NUM issue-793 94 216 156.42 156.42 NUM issue-793 94 217 35.50 35.50 NUM issue-793 94 218 44.25 44.25 NUM issue-793 94 219 luxembourg luxembourg PROPN issue-793 94 220 28.81 28.81 NUM issue-793 94 221 46.96 46.96 NUM issue-793 94 222 – – PUNCT issue-793 94 223 57.00 57.00 NUM issue-793 94 224 31.61 31.61 NUM issue-793 94 225 20.29 20.29 NUM issue-793 94 226 malta malta PROPN issue-793 94 227 30.40 30.40 NUM issue-793 94 228 45.14 45.14 NUM issue-793 94 229 1.40 1.40 NUM issue-793 94 230 139.00 139.00 NUM issue-793 94 231 29.11 29.11 NUM issue-793 94 232 42.54 42.54 NUM issue-793 94 233 norway norway PROPN issue-793 94 234 28.55 28.55 NUM issue-793 94 235 52.26 52.26 NUM issue-793 94 236 0.20 0.20 NUM issue-793 94 237 84.60 84.60 NUM issue-793 94 238 27.22 27.22 NUM issue-793 94 239 39.85 39.85 NUM issue-793 94 240 poland poland PROPN issue-793 94 241 12.98 12.98 NUM issue-793 94 242 26.05 26.05 NUM issue-793 94 243 0,56 0,56 NOUN issue-793 94 244 334.67 334.67 NUM issue-793 94 245 33.88 33.88 NUM issue-793 94 246 41.40 41.40 NUM issue-793 94 247 romania romania PROPN issue-793 94 248 18.62 18.62 NUM issue-793 94 249 33.35 33.35 NUM issue-793 94 250 0.86 0.86 NUM issue-793 94 251 189.67 189.67 NUM issue-793 94 252 36.58 36.58 NUM issue-793 94 253 42.65 42.65 NUM issue-793 94 254 slovak slovak PROPN issue-793 94 255 republic republic NOUN issue-793 94 256 17.17 17.17 NUM issue-793 94 257 36.23 36.23 NUM issue-793 94 258 0.20 0.20 NUM issue-793 94 259 241.47 241.47 NUM issue-793 94 260 26.73 26.73 NUM issue-793 94 261 49.03 49.03 NUM issue-793 94 262 slovenia slovenia NOUN issue-793 94 263 12.62 12.62 NUM issue-793 94 264 25.05 25.05 NUM issue-793 94 265 1.07 1.07 NUM issue-793 94 266 234.27 234.27 NUM issue-793 94 267 24.95 24.95 NUM issue-793 94 268 33.62 33.62 NUM issue-793 94 269 spain spain PROPN issue-793 94 270 39.20 39.20 NUM issue-793 94 271 47.18 47.18 NUM issue-793 94 272 – – PUNCT issue-793 94 273 198.57 198.57 NUM issue-793 94 274 34.54 34.54 NUM issue-793 94 275 52.06 52.06 NUM issue-793 94 276 sweden sweden PROPN issue-793 94 277 14.36 14.36 NUM issue-793 94 278 17.62 17.62 NUM issue-793 94 279 – – PUNCT issue-793 94 280 122.00 122.00 NUM issue-793 94 281 27.42 27.42 NUM issue-793 94 282 51.51 51.51 NUM issue-793 94 283 ukraine ukraine NOUN issue-793 94 284 12.90 12.90 NUM issue-793 94 285 26.28 26.28 NUM issue-793 94 286 3.58 3.58 NUM issue-793 94 287 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NOUN issue-793 95 5 2 2 NUM issue-793 95 6 , , PUNCT issue-793 95 7 2020 2020 NUM issue-793 95 8 table table NOUN issue-793 95 9 3 3 NUM issue-793 95 10 profit profit NOUN issue-793 95 11 tax tax NOUN issue-793 95 12 , , PUNCT issue-793 95 13 % % NOUN issue-793 95 14 of of ADP issue-793 95 15 commercial commercial ADJ issue-793 95 16 profits profit NOUN issue-793 95 17 country country NOUN issue-793 95 18 name name VERB issue-793 95 19 2005 2005 NUM issue-793 95 20 2014 2014 NUM issue-793 95 21 2015 2015 NUM issue-793 95 22 2016 2016 NUM issue-793 95 23 2017 2017 NUM issue-793 95 24 2018 2018 NUM issue-793 95 25 2019 2019 NUM issue-793 95 26 2019 2019 NUM issue-793 95 27 to to ADP issue-793 95 28 2005 2005 NUM issue-793 95 29 ratio ratio NOUN issue-793 95 30 austria austria PROPN issue-793 95 31 21.2 21.2 NUM issue-793 95 32 16.8 16.8 NUM issue-793 95 33 16.8 16.8 NUM issue-793 95 34 16.9 16.9 NUM issue-793 95 35 17 17 NUM issue-793 95 36 17.1 17.1 NUM issue-793 95 37 17.1 17.1 NUM issue-793 95 38 80.66 80.66 NUM issue-793 95 39 belgium belgium NOUN issue-793 95 40 9.8 9.8 NUM issue-793 95 41 8.3 8.3 NUM issue-793 95 42 8.4 8.4 NUM issue-793 95 43 9.1 9.1 NUM issue-793 95 44 10.3 10.3 NUM issue-793 95 45 10.9 10.9 NUM issue-793 95 46 10.3 10.3 NUM issue-793 95 47 105.10 105.10 NUM issue-793 95 48 bulgaria bulgaria NOUN issue-793 95 49 7 7 NUM issue-793 95 50 5 5 NUM issue-793 95 51 5 5 NUM issue-793 95 52 5 5 NUM issue-793 95 53 5 5 NUM issue-793 95 54 4.9 4.9 NUM issue-793 95 55 4.9 4.9 NUM issue-793 95 56 70.00 70.00 NUM issue-793 95 57 croatia croatia X issue-793 95 58 0 0 NUM issue-793 95 59 0 0 NUM issue-793 95 60 0 0 NUM issue-793 95 61 0 0 NUM issue-793 95 62 0 0 NUM issue-793 95 63 0 0 NUM issue-793 95 64 0 0 NUM issue-793 95 65 cyprus cyprus PROPN issue-793 95 66 .. .. 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PUNCT issue-793 96 9 30.2 30.2 NUM issue-793 96 10 30.2 30.2 NUM issue-793 96 11 32.4 32.4 NUM issue-793 96 12 32.3 32.3 NUM issue-793 96 13 32.3 32.3 NUM issue-793 96 14 32.3 32.3 NUM issue-793 96 15 norway norway NOUN issue-793 96 16 25.2 25.2 NUM issue-793 96 17 24.5 24.5 NUM issue-793 96 18 23.6 23.6 NUM issue-793 96 19 23.6 23.6 NUM issue-793 96 20 21.8 21.8 NUM issue-793 96 21 20.8 20.8 NUM issue-793 96 22 20 20 NUM issue-793 96 23 79.37 79.37 NUM issue-793 96 24 poland poland NOUN issue-793 96 25 14.8 14.8 NUM issue-793 96 26 14.5 14.5 NUM issue-793 96 27 14.5 14.5 NUM issue-793 96 28 14.5 14.5 NUM issue-793 96 29 14.5 14.5 NUM issue-793 96 30 14.5 14.5 NUM issue-793 96 31 14.5 14.5 NUM issue-793 96 32 97.97 97.97 NUM issue-793 96 33 romania romania PROPN issue-793 96 34 17.2 17.2 NUM issue-793 96 35 10.7 10.7 NUM issue-793 96 36 10.9 10.9 NUM issue-793 96 37 12.3 12.3 NUM issue-793 96 38 12.3 12.3 NUM issue-793 96 39 12.3 12.3 NUM issue-793 96 40 15.6 15.6 NUM issue-793 96 41 90.70 90.70 NUM issue-793 96 42 the the DET issue-793 96 43 slovak slovak ADJ issue-793 96 44 republic republic NOUN issue-793 96 45 8 8 NUM issue-793 96 46 8.4 8.4 NUM issue-793 96 47 9.4 9.4 NUM issue-793 96 48 9.5 9.5 NUM issue-793 96 49 9.5 9.5 NUM issue-793 96 50 9.1 9.1 NUM issue-793 96 51 9.1 9.1 NUM issue-793 96 52 113.75 113.75 NUM issue-793 96 53 slovenia slovenia NOUN issue-793 96 54 14.3 14.3 NUM issue-793 96 55 12.7 12.7 NUM issue-793 96 56 12.7 12.7 NUM issue-793 96 57 12.7 12.7 NUM issue-793 96 58 12.7 12.7 NUM issue-793 96 59 12.7 12.7 NUM issue-793 96 60 12.7 12.7 NUM issue-793 96 61 88.81 88.81 NUM issue-793 96 62 spain spain NOUN issue-793 96 63 23.4 23.4 NUM issue-793 96 64 21.7 21.7 NUM issue-793 96 65 13.4 13.4 NUM issue-793 96 66 12.5 12.5 NUM issue-793 96 67 10.6 10.6 NUM issue-793 96 68 10.6 10.6 NUM issue-793 96 69 10.6 10.6 NUM issue-793 96 70 45.30 45.30 NUM issue-793 96 71 sweden sweden NOUN issue-793 96 72 16.6 16.6 NUM issue-793 96 73 13.1 13.1 NUM issue-793 96 74 13.1 13.1 NUM issue-793 96 75 13.1 13.1 NUM issue-793 96 76 13.1 13.1 NUM issue-793 96 77 13.1 13.1 NUM issue-793 96 78 13.1 13.1 NUM issue-793 96 79 78.92 78.92 NUM issue-793 96 80 ukraine ukraine PROPN issue-793 96 81 12.3 12.3 NUM issue-793 96 82 9.5 9.5 NUM issue-793 96 83 9 9 NUM issue-793 96 84 8.7 8.7 NUM issue-793 96 85 11.9 11.9 NUM issue-793 96 86 11 11 NUM issue-793 96 87 10.2 10.2 NUM issue-793 96 88 82.93 82.93 NUM issue-793 96 89 the the DET issue-793 96 90 united united PROPN issue-793 96 91 kingdom kingdom PROPN issue-793 96 92 21.8 21.8 NUM issue-793 96 93 20.6 20.6 NUM issue-793 96 94 19.2 19.2 NUM issue-793 96 95 18.3 18.3 NUM issue-793 96 96 18.1 18.1 NUM issue-793 96 97 17.3 17.3 NUM issue-793 96 98 16.6 16.6 NUM issue-793 96 99 76.15 76.15 NUM issue-793 96 100 source source NOUN issue-793 96 101 : : PUNCT issue-793 96 102 compiled compile VERB issue-793 96 103 by by ADP issue-793 96 104 authors author NOUN issue-793 96 105 based base VERB issue-793 96 106 on on ADP issue-793 96 107 world world PROPN issue-793 96 108 bank bank PROPN issue-793 96 109 data datum NOUN issue-793 96 110 table table NOUN issue-793 96 111 4 4 NUM issue-793 96 112 tax tax NOUN issue-793 96 113 payments payment NOUN issue-793 96 114 , , PUNCT issue-793 96 115 number number NOUN issue-793 96 116 country country NOUN issue-793 96 117 name name NOUN issue-793 96 118 2005 2005 NUM issue-793 96 119 2013 2013 NUM issue-793 96 120 2014 2014 NUM issue-793 96 121 2015 2015 NUM issue-793 96 122 2016 2016 NUM issue-793 96 123 2017 2017 NUM issue-793 96 124 2018 2018 NUM issue-793 96 125 2019 2019 NUM issue-793 96 126 2019 2019 NUM issue-793 96 127 to to ADP issue-793 96 128 2005 2005 NUM issue-793 96 129 ratio ratio NOUN issue-793 96 130 austria austria NOUN issue-793 96 131 12 12 NUM issue-793 96 132 12 12 NUM issue-793 96 133 12 12 NUM issue-793 96 134 12 12 NUM issue-793 96 135 12 12 NUM issue-793 96 136 12 12 NUM issue-793 96 137 12 12 NUM issue-793 96 138 12 12 NUM issue-793 96 139 100.00 100.00 NUM issue-793 96 140 belgium belgium NOUN issue-793 96 141 11 11 NUM issue-793 96 142 11 11 NUM issue-793 96 143 11 11 NUM issue-793 96 144 11 11 NUM issue-793 96 145 11 11 NUM issue-793 96 146 11 11 NUM issue-793 96 147 11 11 NUM issue-793 96 148 11 11 NUM issue-793 96 149 100.00 100.00 NUM issue-793 96 150 bulgaria bulgaria NOUN issue-793 96 151 29 29 NUM issue-793 96 152 14 14 NUM issue-793 96 153 14 14 NUM issue-793 96 154 14 14 NUM issue-793 96 155 14 14 NUM issue-793 96 156 14 14 NUM issue-793 96 157 14 14 NUM issue-793 96 158 14 14 NUM issue-793 96 159 48.28 48.28 NUM issue-793 96 160 croatia croatia PROPN issue-793 96 161 40 40 NUM issue-793 96 162 12 12 NUM issue-793 96 163 12 12 NUM issue-793 96 164 12 12 NUM issue-793 96 165 13 13 NUM issue-793 96 166 13 13 NUM issue-793 96 167 12 12 NUM issue-793 96 168 12 12 NUM issue-793 96 169 30.00 30.00 NUM issue-793 96 170 cyprus cyprus PROPN issue-793 96 171 .. .. 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PUNCT issue-793 98 1 23 23 NUM issue-793 98 2 23 23 NUM issue-793 98 3 23 23 NUM issue-793 98 4 23 23 NUM issue-793 98 5 23 23 NUM issue-793 98 6 23 23 NUM issue-793 98 7 23 23 NUM issue-793 98 8 malta malta PROPN issue-793 98 9 .. .. PUNCT issue-793 98 10 7 7 NUM issue-793 98 11 7 7 NUM issue-793 98 12 7 7 NUM issue-793 98 13 8 8 NUM issue-793 98 14 8 8 NUM issue-793 98 15 8 8 NUM issue-793 98 16 8 8 NUM issue-793 98 17 baltic baltic ADJ issue-793 98 18 journal journal NOUN issue-793 98 19 of of ADP issue-793 98 20 economic economic ADJ issue-793 98 21 studies study NOUN issue-793 98 22 86 86 NUM issue-793 98 23 vol vol NOUN issue-793 98 24 . . PROPN issue-793 98 25 6 6 NUM issue-793 98 26 , , PUNCT issue-793 98 27 no no INTJ issue-793 98 28 . . NOUN issue-793 98 29 2 2 NUM issue-793 98 30 , , PUNCT issue-793 98 31 2020 2020 NUM issue-793 98 32 ( ( PUNCT issue-793 98 33 end end NOUN issue-793 98 34 of of ADP issue-793 98 35 table table NOUN issue-793 98 36 4 4 NUM issue-793 98 37 ) ) PUNCT issue-793 98 38 country country NOUN issue-793 98 39 name name NOUN issue-793 98 40 2005 2005 NUM issue-793 98 41 2013 2013 NUM issue-793 98 42 2014 2014 NUM issue-793 98 43 2015 2015 NUM issue-793 98 44 2016 2016 NUM issue-793 98 45 2017 2017 NUM issue-793 98 46 2018 2018 NUM issue-793 98 47 2019 2019 NUM issue-793 98 48 2019 2019 NUM issue-793 98 49 to to ADP issue-793 98 50 2005 2005 NUM issue-793 98 51 ratio ratio NOUN issue-793 98 52 norway norway NOUN issue-793 98 53 4 4 NUM issue-793 98 54 4 4 NUM issue-793 98 55 4 4 NUM issue-793 98 56 4 4 NUM issue-793 98 57 4 4 NUM issue-793 98 58 4 4 NUM issue-793 98 59 5 5 NUM issue-793 98 60 5 5 NUM issue-793 98 61 125.00 125.00 NUM issue-793 98 62 poland poland NOUN issue-793 98 63 41 41 NUM issue-793 98 64 19 19 NUM issue-793 98 65 19 19 NUM issue-793 98 66 7 7 NUM issue-793 98 67 7 7 NUM issue-793 98 68 7 7 NUM issue-793 98 69 7 7 NUM issue-793 98 70 7 7 NUM issue-793 98 71 17.07 17.07 NUM issue-793 98 72 romania romania NOUN issue-793 98 73 108 108 NUM issue-793 98 74 39 39 NUM issue-793 98 75 14 14 NUM issue-793 98 76 14 14 NUM issue-793 98 77 14 14 NUM issue-793 98 78 14 14 NUM issue-793 98 79 14 14 NUM issue-793 98 80 14 14 NUM issue-793 98 81 12.96 12.96 NUM issue-793 98 82 the the DET issue-793 98 83 slovak slovak ADJ issue-793 98 84 republic republic NOUN issue-793 98 85 32 32 NUM issue-793 98 86 22 22 NUM issue-793 98 87 22 22 NUM issue-793 98 88 11 11 NUM issue-793 98 89 8 8 NUM issue-793 98 90 8 8 NUM issue-793 98 91 8 8 NUM issue-793 98 92 8 8 NUM issue-793 98 93 25.00 25.00 NUM issue-793 98 94 slovenia slovenia NOUN issue-793 98 95 22 22 NUM issue-793 98 96 10 10 NUM issue-793 98 97 10 10 NUM issue-793 98 98 10 10 NUM issue-793 98 99 10 10 NUM issue-793 98 100 10 10 NUM issue-793 98 101 10 10 NUM issue-793 98 102 10 10 NUM issue-793 98 103 45.45 45.45 NUM issue-793 98 104 spain spain NOUN issue-793 98 105 8 8 NUM issue-793 98 106 9 9 NUM issue-793 98 107 9 9 NUM issue-793 98 108 9 9 NUM issue-793 98 109 8 8 NUM issue-793 98 110 9 9 NUM issue-793 98 111 9 9 NUM issue-793 98 112 9 9 NUM issue-793 98 113 112.50 112.50 NUM issue-793 98 114 sweden sweden NOUN issue-793 98 115 6 6 NUM issue-793 98 116 6 6 NUM issue-793 98 117 6 6 NUM issue-793 98 118 6 6 NUM issue-793 98 119 6 6 NUM issue-793 98 120 6 6 NUM issue-793 98 121 6 6 NUM issue-793 98 122 6 6 NUM issue-793 98 123 100.00 100.00 NUM issue-793 98 124 ukraine ukraine NOUN issue-793 98 125 147 147 NUM issue-793 98 126 28 28 NUM issue-793 98 127 5 5 NUM issue-793 98 128 5 5 NUM issue-793 98 129 5 5 NUM issue-793 98 130 5 5 NUM issue-793 98 131 5 5 NUM issue-793 98 132 5 5 NUM issue-793 98 133 3.40 3.40 NUM issue-793 98 134 the the DET issue-793 98 135 united united ADJ issue-793 98 136 kingdom kingdom PROPN issue-793 98 137 8 8 NUM issue-793 98 138 8 8 NUM issue-793 98 139 8 8 NUM issue-793 98 140 8 8 NUM issue-793 98 141 8 8 NUM issue-793 98 142 8 8 NUM issue-793 98 143 8 8 NUM issue-793 98 144 9 9 NUM issue-793 98 145 112.50 112.50 NUM issue-793 98 146 source source NOUN issue-793 98 147 : : PUNCT issue-793 98 148 compiled compile VERB issue-793 98 149 by by ADP issue-793 98 150 authors author NOUN issue-793 98 151 based base VERB issue-793 98 152 on on ADP issue-793 98 153 world world PROPN issue-793 98 154 bank bank PROPN issue-793 98 155 data data PROPN issue-793 98 156 table table NOUN issue-793 98 157 5 5 NUM issue-793 98 158 time time NOUN issue-793 98 159 to to PART issue-793 98 160 prepare prepare VERB issue-793 98 161 and and CCONJ issue-793 98 162 pay pay VERB issue-793 98 163 taxes taxis NOUN issue-793 98 164 , , PUNCT issue-793 98 165 hours hour NOUN issue-793 98 166 country country NOUN issue-793 98 167 name name VERB issue-793 98 168 2005 2005 NUM issue-793 98 169 2012 2012 NUM issue-793 98 170 2013 2013 NUM issue-793 98 171 2014 2014 NUM issue-793 98 172 2015 2015 NUM issue-793 98 173 2016 2016 NUM issue-793 98 174 2017 2017 NUM issue-793 98 175 2018 2018 NUM issue-793 98 176 2019 2019 NUM issue-793 98 177 2019 2019 NUM issue-793 98 178 to to ADP issue-793 98 179 2005 2005 NUM issue-793 98 180 ratio ratio NOUN issue-793 98 181 austria austria PROPN issue-793 98 182 170 170 NUM issue-793 98 183 170 170 NUM issue-793 98 184 166 166 NUM issue-793 98 185 131 131 NUM issue-793 98 186 131 131 NUM issue-793 98 187 131 131 NUM issue-793 98 188 131 131 NUM issue-793 98 189 131 131 NUM issue-793 98 190 131 131 NUM issue-793 98 191 77.06 77.06 NUM issue-793 98 192 belgium belgium NOUN issue-793 98 193 156 156 NUM issue-793 98 194 131 131 NUM issue-793 98 195 135 135 NUM issue-793 98 196 135 135 NUM issue-793 98 197 136 136 NUM issue-793 98 198 136 136 NUM issue-793 98 199 136 136 NUM issue-793 98 200 136 136 NUM issue-793 98 201 136 136 NUM issue-793 98 202 87.18 87.18 NUM issue-793 98 203 bulgaria bulgaria PROPN issue-793 98 204 598 598 NUM issue-793 98 205 436 436 NUM issue-793 98 206 436 436 NUM issue-793 98 207 436 436 NUM issue-793 98 208 453 453 NUM issue-793 98 209 453 453 NUM issue-793 98 210 453 453 NUM issue-793 98 211 453 453 NUM issue-793 98 212 441 441 NUM issue-793 98 213 73.75 73.75 NUM issue-793 98 214 croatia croatia X issue-793 98 215 232 232 NUM issue-793 98 216 196 196 NUM issue-793 98 217 196 196 NUM issue-793 98 218 208 208 NUM issue-793 98 219 206 206 NUM issue-793 98 220 206 206 NUM issue-793 98 221 206 206 NUM issue-793 98 222 206 206 NUM issue-793 98 223 206 206 NUM issue-793 98 224 88.79 88.79 NUM issue-793 98 225 cyprus cyprus PROPN issue-793 98 226 .. .. 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PUNCT issue-793 101 11 139 139 NUM issue-793 101 12 139 139 NUM issue-793 101 13 139 139 NUM issue-793 101 14 139 139 NUM issue-793 101 15 139 139 NUM issue-793 101 16 139 139 NUM issue-793 101 17 139 139 NUM issue-793 101 18 139 139 NUM issue-793 101 19 norway norway NOUN issue-793 101 20 87 87 NUM issue-793 101 21 87 87 NUM issue-793 101 22 83 83 NUM issue-793 101 23 83 83 NUM issue-793 101 24 83 83 NUM issue-793 101 25 83 83 NUM issue-793 101 26 83 83 NUM issue-793 101 27 79 79 NUM issue-793 101 28 79 79 NUM issue-793 101 29 90.80 90.80 NUM issue-793 101 30 poland poland NOUN issue-793 101 31 420 420 NUM issue-793 101 32 286 286 NUM issue-793 101 33 286 286 NUM issue-793 101 34 286 286 NUM issue-793 101 35 269 269 NUM issue-793 101 36 269 269 NUM issue-793 101 37 258 258 NUM issue-793 101 38 334 334 NUM issue-793 101 39 334 334 NUM issue-793 101 40 79.52 79.52 NUM issue-793 101 41 romania romania NOUN issue-793 101 42 192 192 NUM issue-793 101 43 218 218 NUM issue-793 101 44 202 202 NUM issue-793 101 45 161 161 NUM issue-793 101 46 161 161 NUM issue-793 101 47 161 161 NUM issue-793 101 48 163 163 NUM issue-793 101 49 163 163 NUM issue-793 101 50 163 163 NUM issue-793 101 51 84.90 84.90 NUM issue-793 101 52 the the DET issue-793 101 53 slovak slovak ADJ issue-793 101 54 republic republic NOUN issue-793 101 55 325 325 NUM issue-793 101 56 207 207 NUM issue-793 101 57 207 207 NUM issue-793 101 58 207 207 NUM issue-793 101 59 188 188 NUM issue-793 101 60 192 192 NUM issue-793 101 61 192 192 NUM issue-793 101 62 192 192 NUM issue-793 101 63 192 192 NUM issue-793 101 64 59.08 59.08 NUM issue-793 101 65 slovenia slovenia NOUN issue-793 101 66 248 248 NUM issue-793 101 67 233 233 NUM issue-793 101 68 233 233 NUM issue-793 101 69 233 233 NUM issue-793 101 70 233 233 NUM issue-793 101 71 233 233 NUM issue-793 101 72 233 233 NUM issue-793 101 73 233 233 NUM issue-793 101 74 233 233 NUM issue-793 101 75 93.95 93.95 NUM issue-793 101 76 spain spain NOUN issue-793 101 77 298 298 NUM issue-793 101 78 167 167 NUM issue-793 101 79 167 167 NUM issue-793 101 80 167 167 NUM issue-793 101 81 158 158 NUM issue-793 101 82 152 152 NUM issue-793 101 83 152 152 NUM issue-793 101 84 147 147 NUM issue-793 101 85 143 143 NUM issue-793 101 86 47.99 47.99 NUM issue-793 101 87 sweden sweden PROPN issue-793 101 88 122 122 NUM issue-793 101 89 122 122 NUM issue-793 101 90 122 122 NUM issue-793 101 91 122 122 NUM issue-793 101 92 122 122 NUM issue-793 101 93 122 122 NUM issue-793 101 94 122 122 NUM issue-793 101 95 122 122 NUM issue-793 101 96 122 122 NUM issue-793 101 97 100.00 100.00 NUM issue-793 101 98 ukraine ukraine NOUN issue-793 101 99 2085 2085 NUM issue-793 101 100 488 488 NUM issue-793 101 101 386 386 NUM issue-793 101 102 346 346 NUM issue-793 101 103 346 346 NUM issue-793 101 104 355 355 NUM issue-793 101 105 327 327 NUM issue-793 101 106 327 327 NUM issue-793 101 107 327 327 NUM issue-793 101 108 15.71 15.71 NUM issue-793 101 109 the the DET issue-793 101 110 united united PROPN issue-793 101 111 kingdom kingdom PROPN issue-793 101 112 100 100 NUM issue-793 101 113 105 105 NUM issue-793 101 114 105 105 NUM issue-793 101 115 105 105 NUM issue-793 101 116 105 105 NUM issue-793 101 117 105 105 NUM issue-793 101 118 105 105 NUM issue-793 101 119 105 105 NUM issue-793 101 120 114 114 NUM issue-793 101 121 114.00 114.00 NUM issue-793 101 122 source source NOUN issue-793 101 123 : : PUNCT issue-793 101 124 compiled compile VERB issue-793 101 125 by by ADP issue-793 101 126 authors author NOUN issue-793 101 127 based base VERB issue-793 101 128 on on ADP issue-793 101 129 world world PROPN issue-793 101 130 bank bank PROPN issue-793 101 131 data datum NOUN issue-793 101 132 the the DET issue-793 101 133 gini gini PROPN issue-793 101 134 index index NOUN issue-793 101 135 measures measure VERB issue-793 101 136 the the DET issue-793 101 137 extent extent NOUN issue-793 101 138 to to PART issue-793 101 139 which which PRON issue-793 101 140 the the DET issue-793 101 141 distribution distribution NOUN issue-793 101 142 of of ADP issue-793 101 143 income income NOUN issue-793 101 144 among among ADP issue-793 101 145 individuals individual NOUN issue-793 101 146 or or CCONJ issue-793 101 147 households household NOUN issue-793 101 148 within within ADP issue-793 101 149 the the DET issue-793 101 150 economy economy NOUN issue-793 101 151 deviates deviate VERB issue-793 101 152 from from ADP issue-793 101 153 a a DET issue-793 101 154 uniform uniform ADJ issue-793 101 155 distribution distribution NOUN issue-793 101 156 . . PUNCT issue-793 102 1 thus thus ADV issue-793 102 2 , , PUNCT issue-793 102 3 the the DET issue-793 102 4 gini gini PROPN issue-793 102 5 index index NOUN issue-793 102 6 of of ADP issue-793 102 7 0 0 NUM issue-793 102 8 represents represent VERB issue-793 102 9 perfect perfect ADJ issue-793 102 10 equality equality NOUN issue-793 102 11 , , PUNCT issue-793 102 12 while while SCONJ issue-793 102 13 the the DET issue-793 102 14 index index NOUN issue-793 102 15 of of ADP issue-793 102 16 100 100 NUM issue-793 102 17 indicates indicate VERB issue-793 102 18 perfect perfect ADJ issue-793 102 19 inequality inequality NOUN issue-793 102 20 . . PUNCT issue-793 103 1 according accord VERB issue-793 103 2 to to ADP issue-793 103 3 the the DET issue-793 103 4 gini gini PROPN issue-793 103 5 index index NOUN issue-793 103 6 ( ( PUNCT issue-793 103 7 figure figure NOUN issue-793 103 8 1 1 NUM issue-793 103 9 ) ) PUNCT issue-793 103 10 , , PUNCT issue-793 103 11 ukraine ukraine NOUN issue-793 103 12 ranks rank VERB issue-793 103 13 the the DET issue-793 103 14 26th 26th NOUN issue-793 103 15 in in ADP issue-793 103 16 the the DET issue-793 103 17 2005 2005 NUM issue-793 103 18 - - SYM issue-793 103 19 2019 2019 NUM issue-793 103 20 average average NOUN issue-793 103 21 compared compare VERB issue-793 103 22 to to ADP issue-793 103 23 the the DET issue-793 103 24 eu eu PROPN issue-793 103 25 countries country NOUN issue-793 103 26 . . PUNCT issue-793 104 1 according accord VERB issue-793 104 2 to to ADP issue-793 104 3 the the DET issue-793 104 4 un un PROPN issue-793 104 5 , , PUNCT issue-793 104 6 more more ADJ issue-793 104 7 than than ADP issue-793 104 8 60 60 NUM issue-793 104 9 % % NOUN issue-793 104 10 of of ADP issue-793 104 11 the the DET issue-793 104 12 population population NOUN issue-793 104 13 lives live VERB issue-793 104 14 below below ADP issue-793 104 15 the the DET issue-793 104 16 poverty poverty NOUN issue-793 104 17 line line NOUN issue-793 104 18 in in ADP issue-793 104 19 ukraine ukraine NOUN issue-793 104 20 , , PUNCT issue-793 104 21 but but CCONJ issue-793 104 22 according accord VERB issue-793 104 23 to to ADP issue-793 104 24 the the DET issue-793 104 25 world world PROPN issue-793 104 26 bank bank PROPN issue-793 104 27 , , PUNCT issue-793 104 28 the the DET issue-793 104 29 figure figure NOUN issue-793 104 30 is be AUX issue-793 104 31 25 25 NUM issue-793 104 32 % % NOUN issue-793 104 33 ) ) PUNCT issue-793 104 34 . . PUNCT issue-793 105 1 one one NUM issue-793 105 2 of of ADP issue-793 105 3 the the DET issue-793 105 4 areas area NOUN issue-793 105 5 that that PRON issue-793 105 6 needs need VERB issue-793 105 7 to to PART issue-793 105 8 be be AUX issue-793 105 9 improved improve VERB issue-793 105 10 is be AUX issue-793 105 11 tax tax NOUN issue-793 105 12 policy policy NOUN issue-793 105 13 , , PUNCT issue-793 105 14 since since SCONJ issue-793 105 15 tax tax NOUN issue-793 105 16 revenues revenue NOUN issue-793 105 17 form form VERB issue-793 105 18 a a DET issue-793 105 19 large large ADJ issue-793 105 20 revenue revenue NOUN issue-793 105 21 part part NOUN issue-793 105 22 of of ADP issue-793 105 23 the the DET issue-793 105 24 state state NOUN issue-793 105 25 budget budget NOUN issue-793 105 26 . . PUNCT issue-793 106 1 the the DET issue-793 106 2 total total ADJ issue-793 106 3 tax tax NOUN issue-793 106 4 rate rate NOUN issue-793 106 5 measures measure VERB issue-793 106 6 the the DET issue-793 106 7 amount amount NOUN issue-793 106 8 of of ADP issue-793 106 9 taxes taxis NOUN issue-793 106 10 and and CCONJ issue-793 106 11 mandatory mandatory ADJ issue-793 106 12 contributions contribution NOUN issue-793 106 13 paid pay VERB issue-793 106 14 by by ADP issue-793 106 15 businesses business NOUN issue-793 106 16 after after ADP issue-793 106 17 accounting account VERB issue-793 106 18 for for ADP issue-793 106 19 allowable allowable ADJ issue-793 106 20 deductions deduction NOUN issue-793 106 21 as as ADP issue-793 106 22 a a DET issue-793 106 23 proportion proportion NOUN issue-793 106 24 of of ADP issue-793 106 25 commercial commercial ADJ issue-793 106 26 income income NOUN issue-793 106 27 . . PUNCT issue-793 107 1 let let VERB issue-793 107 2 us we PRON issue-793 107 3 compare compare VERB issue-793 107 4 in in ADP issue-793 107 5 more more ADJ issue-793 107 6 detail detail NOUN issue-793 107 7 three three NUM issue-793 107 8 countries country NOUN issue-793 107 9 of of ADP issue-793 107 10 approximately approximately ADV issue-793 107 11 the the DET issue-793 107 12 same same ADJ issue-793 107 13 area area NOUN issue-793 107 14 : : PUNCT issue-793 107 15 ukraine ukraine PROPN issue-793 107 16 ( ( PUNCT issue-793 107 17 579290 579290 NUM issue-793 107 18 sq sq PROPN issue-793 107 19 . . PROPN issue-793 107 20 km km PROPN issue-793 107 21 ) ) PUNCT issue-793 107 22 , , PUNCT issue-793 107 23 spain spain PROPN issue-793 107 24 ( ( PUNCT issue-793 107 25 499564 499564 NUM issue-793 107 26 sq sq PROPN issue-793 107 27 . . PROPN issue-793 107 28 km km PROPN issue-793 107 29 ) ) PUNCT issue-793 107 30 , , PUNCT issue-793 107 31 and and CCONJ issue-793 107 32 france france PROPN issue-793 107 33 ( ( PUNCT issue-793 107 34 547557 547557 NUM issue-793 107 35 sq sq PROPN issue-793 107 36 . . PROPN issue-793 107 37 km km PROPN issue-793 107 38 ) ) PUNCT issue-793 107 39 . . PUNCT issue-793 108 1 baltic baltic PROPN issue-793 108 2 journal journal PROPN issue-793 108 3 of of ADP issue-793 108 4 economic economic ADJ issue-793 108 5 studies study NOUN issue-793 108 6 87 87 NUM issue-793 108 7 vol vol NOUN issue-793 108 8 . . PROPN issue-793 109 1 6 6 NUM issue-793 109 2 , , PUNCT issue-793 109 3 no no INTJ issue-793 109 4 . . NOUN issue-793 109 5 2 2 NUM issue-793 109 6 , , PUNCT issue-793 109 7 2020 2020 NUM issue-793 109 8 table table NOUN issue-793 109 9 6 6 NUM issue-793 109 10 total total ADJ issue-793 109 11 tax tax NOUN issue-793 109 12 and and CCONJ issue-793 109 13 contribution contribution NOUN issue-793 109 14 rate rate NOUN issue-793 109 15 , , PUNCT issue-793 109 16 % % NOUN issue-793 109 17 of of ADP issue-793 109 18 profit profit NOUN issue-793 109 19 country country NOUN issue-793 109 20 name name NOUN issue-793 109 21 2005 2005 NUM issue-793 109 22 2013 2013 NUM issue-793 109 23 2014 2014 NUM issue-793 109 24 2015 2015 NUM issue-793 109 25 2016 2016 NUM issue-793 109 26 2017 2017 NUM issue-793 109 27 2018 2018 NUM issue-793 109 28 2019 2019 NUM issue-793 109 29 2019 2019 NUM issue-793 109 30 to to ADP issue-793 109 31 2005 2005 NUM issue-793 109 32 ratio ratio NOUN issue-793 109 33 austria austria PROPN issue-793 109 34 57.2 57.2 NUM issue-793 109 35 51.9 51.9 NUM issue-793 109 36 51.7 51.7 NUM issue-793 109 37 51.7 51.7 NUM issue-793 109 38 51.6 51.6 NUM issue-793 109 39 51.8 51.8 NUM issue-793 109 40 51.5 51.5 NUM issue-793 109 41 51.4 51.4 NUM issue-793 109 42 89.86 89.86 NUM issue-793 109 43 belgium belgium NOUN issue-793 109 44 60.1 60.1 NUM issue-793 109 45 58 58 NUM issue-793 109 46 58.4 58.4 NUM issue-793 109 47 58.4 58.4 NUM issue-793 109 48 58.7 58.7 NUM issue-793 109 49 57.1 57.1 NUM issue-793 109 50 57.7 57.7 NUM issue-793 109 51 55.4 55.4 NUM issue-793 109 52 92.18 92.18 NUM issue-793 109 53 bulgaria bulgaria PROPN issue-793 109 54 45.2 45.2 NUM issue-793 109 55 27 27 NUM issue-793 109 56 27 27 NUM issue-793 109 57 27 27 NUM issue-793 109 58 27 27 NUM issue-793 109 59 27.1 27.1 NUM issue-793 109 60 27.7 27.7 NUM issue-793 109 61 28.3 28.3 NUM issue-793 109 62 62.61 62.61 NUM issue-793 109 63 croatia croatia NOUN issue-793 109 64 20.8 20.8 NUM issue-793 109 65 19.3 19.3 NUM issue-793 109 66 18.4 18.4 NUM issue-793 109 67 20 20 NUM issue-793 109 68 20.9 20.9 NUM issue-793 109 69 20.6 20.6 NUM issue-793 109 70 20.5 20.5 NUM issue-793 109 71 20.5 20.5 NUM issue-793 109 72 98.56 98.56 NUM issue-793 109 73 cyprus cyprus PROPN issue-793 109 74 .. .. PUNCT issue-793 110 1 21.9 21.9 NUM issue-793 110 2 22.5 22.5 NUM issue-793 110 3 24 24 NUM issue-793 110 4 24.2 24.2 NUM issue-793 110 5 22.7 22.7 NUM issue-793 110 6 22.2 22.2 NUM issue-793 110 7 22.4 22.4 NUM issue-793 110 8 the the DET issue-793 110 9 czech czech PROPN issue-793 110 10 republic republic NOUN issue-793 110 11 48.7 48.7 NUM issue-793 110 12 45.6 45.6 NUM issue-793 110 13 46.5 46.5 NUM issue-793 110 14 46.5 46.5 NUM issue-793 110 15 46.1 46.1 NUM issue-793 110 16 46.1 46.1 NUM issue-793 110 17 46.1 46.1 NUM issue-793 110 18 46.1 46.1 NUM issue-793 110 19 94.66 94.66 NUM issue-793 110 20 denmark denmark NOUN issue-793 110 21 32.6 32.6 NUM issue-793 110 22 25.6 25.6 NUM issue-793 110 23 25.4 25.4 NUM issue-793 110 24 23.9 23.9 NUM issue-793 110 25 24.4 24.4 NUM issue-793 110 26 23.8 23.8 NUM issue-793 110 27 23.8 23.8 NUM issue-793 110 28 23.8 23.8 NUM issue-793 110 29 73.01 73.01 NUM issue-793 110 30 estonia estonia NOUN issue-793 110 31 50.4 50.4 NUM issue-793 110 32 49.6 49.6 NUM issue-793 110 33 49.2 49.2 NUM issue-793 110 34 49.2 49.2 NUM issue-793 110 35 48.5 48.5 NUM issue-793 110 36 48.5 48.5 NUM issue-793 110 37 48.5 48.5 NUM issue-793 110 38 47.8 47.8 NUM issue-793 110 39 94.84 94.84 NUM issue-793 110 40 finland finland NOUN issue-793 110 41 49.5 49.5 NUM issue-793 110 42 39.9 39.9 NUM issue-793 110 43 40.1 40.1 NUM issue-793 110 44 37.9 37.9 NUM issue-793 110 45 38.1 38.1 NUM issue-793 110 46 38.4 38.4 NUM issue-793 110 47 37.3 37.3 NUM issue-793 110 48 36.6 36.6 NUM issue-793 110 49 73.94 73.94 NUM issue-793 110 50 france france NOUN issue-793 110 51 68.3 68.3 NUM issue-793 110 52 69.8 69.8 NUM issue-793 110 53 71.3 71.3 NUM issue-793 110 54 64.9 64.9 NUM issue-793 110 55 64.1 64.1 NUM issue-793 110 56 62.6 62.6 NUM issue-793 110 57 60.4 60.4 NUM issue-793 110 58 60.7 60.7 NUM issue-793 110 59 88.87 88.87 NUM issue-793 110 60 germany germany PROPN issue-793 110 61 47.7 47.7 NUM issue-793 110 62 49.1 49.1 NUM issue-793 110 63 48.8 48.8 NUM issue-793 110 64 48.8 48.8 NUM issue-793 110 65 48.9 48.9 NUM issue-793 110 66 48.9 48.9 NUM issue-793 110 67 49 49 NUM issue-793 110 68 48.8 48.8 NUM issue-793 110 69 102.31 102.31 NUM issue-793 110 70 greece greece PROPN issue-793 110 71 54 54 NUM issue-793 110 72 44 44 NUM issue-793 110 73 50.7 50.7 NUM issue-793 110 74 49.6 49.6 NUM issue-793 110 75 50.7 50.7 NUM issue-793 110 76 51.7 51.7 NUM issue-793 110 77 51.9 51.9 NUM issue-793 110 78 51.9 51.9 NUM issue-793 110 79 96.11 96.11 NUM issue-793 110 80 hungary hungary NOUN issue-793 110 81 53.6 53.6 NUM issue-793 110 82 49.2 49.2 NUM issue-793 110 83 47.9 47.9 NUM issue-793 110 84 48.2 48.2 NUM issue-793 110 85 46.3 46.3 NUM issue-793 110 86 46.4 46.4 NUM issue-793 110 87 40.3 40.3 NUM issue-793 110 88 37.9 37.9 NUM issue-793 110 89 70.71 70.71 NUM issue-793 110 90 ireland ireland NOUN issue-793 110 91 25.4 25.4 NUM issue-793 110 92 25.9 25.9 NUM issue-793 110 93 26 26 NUM issue-793 110 94 26 26 NUM issue-793 110 95 26 26 NUM issue-793 110 96 26 26 NUM issue-793 110 97 26 26 NUM issue-793 110 98 26.1 26.1 NUM issue-793 110 99 102.76 102.76 NUM issue-793 110 100 italy italy PROPN issue-793 110 101 76.7 76.7 NUM issue-793 110 102 65.6 65.6 NUM issue-793 110 103 65.2 65.2 NUM issue-793 110 104 64.8 64.8 NUM issue-793 110 105 62 62 NUM issue-793 110 106 48 48 NUM issue-793 110 107 53.1 53.1 NUM issue-793 110 108 59.1 59.1 NUM issue-793 110 109 77.05 77.05 NUM issue-793 111 1 latvia latvia PROPN issue-793 112 1 36.2 36.2 NUM issue-793 112 2 35 35 NUM issue-793 112 3 35 35 NUM issue-793 112 4 35.9 35.9 NUM issue-793 112 5 35.9 35.9 NUM issue-793 112 6 35.9 35.9 NUM issue-793 112 7 36 36 NUM issue-793 112 8 38.1 38.1 NUM issue-793 112 9 105.25 105.25 NUM issue-793 112 10 lithuania lithuania PROPN issue-793 112 11 51.2 51.2 NUM issue-793 112 12 42.9 42.9 NUM issue-793 112 13 42.4 42.4 NUM issue-793 112 14 42.6 42.6 NUM issue-793 112 15 42.6 42.6 NUM issue-793 112 16 42.7 42.7 NUM issue-793 112 17 42.6 42.6 NUM issue-793 112 18 42.6 42.6 NUM issue-793 112 19 83.20 83.20 NUM issue-793 112 20 luxembourg luxembourg PROPN issue-793 112 21 .. .. PUNCT issue-793 112 22 20.4 20.4 NUM issue-793 112 23 20.6 20.6 NUM issue-793 112 24 20.6 20.6 NUM issue-793 112 25 20.8 20.8 NUM issue-793 112 26 20.5 20.5 NUM issue-793 112 27 20.5 20.5 NUM issue-793 112 28 20.4 20.4 NUM issue-793 112 29 malta malta PROPN issue-793 112 30 .. .. PUNCT issue-793 113 1 41.4 41.4 NUM issue-793 113 2 41.5 41.5 NUM issue-793 113 3 41.5 41.5 NUM issue-793 113 4 43.8 43.8 NUM issue-793 113 5 43.9 43.9 NUM issue-793 113 6 44 44 NUM issue-793 113 7 44 44 NUM issue-793 113 8 norway norway NOUN issue-793 113 9 41.1 41.1 NUM issue-793 113 10 40.7 40.7 NUM issue-793 113 11 40.4 40.4 NUM issue-793 113 12 39.5 39.5 NUM issue-793 113 13 39.5 39.5 NUM issue-793 113 14 37.7 37.7 NUM issue-793 113 15 37 37 NUM issue-793 113 16 36.2 36.2 NUM issue-793 113 17 88.08 88.08 NUM issue-793 113 18 poland poland NOUN issue-793 113 19 43.2 43.2 NUM issue-793 113 20 40.1 40.1 NUM issue-793 113 21 40.1 40.1 NUM issue-793 113 22 40.3 40.3 NUM issue-793 113 23 40.4 40.4 NUM issue-793 113 24 40.5 40.5 NUM issue-793 113 25 40.7 40.7 NUM issue-793 113 26 40.8 40.8 NUM issue-793 113 27 94.44 94.44 NUM issue-793 113 28 romania romania NOUN issue-793 113 29 55.8 55.8 NUM issue-793 113 30 43.2 43.2 NUM issue-793 113 31 43.2 43.2 NUM issue-793 113 32 42 42 NUM issue-793 113 33 40 40 NUM issue-793 113 34 40 40 NUM issue-793 113 35 40 40 NUM issue-793 113 36 20 20 NUM issue-793 113 37 35.84 35.84 NUM issue-793 113 38 the the DET issue-793 113 39 slovak slovak ADJ issue-793 113 40 republic republic NOUN issue-793 113 41 50 50 NUM issue-793 113 42 48.7 48.7 NUM issue-793 113 43 49.4 49.4 NUM issue-793 113 44 50.4 50.4 NUM issue-793 113 45 50.1 50.1 NUM issue-793 113 46 50.1 50.1 NUM issue-793 113 47 49.7 49.7 NUM issue-793 113 48 49.7 49.7 NUM issue-793 113 49 99.40 99.40 NUM issue-793 113 50 slovenia slovenia NOUN issue-793 113 51 39.2 39.2 NUM issue-793 113 52 31.4 31.4 NUM issue-793 113 53 31 31 NUM issue-793 113 54 31 31 NUM issue-793 113 55 31 31 NUM issue-793 113 56 31 31 NUM issue-793 113 57 31 31 NUM issue-793 113 58 31 31 NUM issue-793 113 59 79.08 79.08 NUM issue-793 113 60 spain spain NOUN issue-793 113 61 60.4 60.4 NUM issue-793 113 62 56.9 56.9 NUM issue-793 113 63 57.9 57.9 NUM issue-793 113 64 49.8 49.8 NUM issue-793 113 65 48.7 48.7 NUM issue-793 113 66 46.9 46.9 NUM issue-793 113 67 47 47 NUM issue-793 113 68 47 47 NUM issue-793 113 69 77.81 77.81 NUM issue-793 113 70 sweden sweden NOUN issue-793 113 71 54.1 54.1 NUM issue-793 113 72 52.1 52.1 NUM issue-793 113 73 49.1 49.1 NUM issue-793 113 74 49.1 49.1 NUM issue-793 113 75 49.1 49.1 NUM issue-793 113 76 49.1 49.1 NUM issue-793 113 77 49.1 49.1 NUM issue-793 113 78 49.1 49.1 NUM issue-793 113 79 90.76 90.76 NUM issue-793 114 1 ukraine ukraine NOUN issue-793 115 1 57.3 57.3 NUM issue-793 115 2 54.4 54.4 NUM issue-793 115 3 52.7 52.7 NUM issue-793 115 4 52.2 52.2 NUM issue-793 115 5 52.3 52.3 NUM issue-793 115 6 37.8 37.8 NUM issue-793 115 7 41.7 41.7 NUM issue-793 115 8 45.2 45.2 NUM issue-793 115 9 78.88 78.88 NUM issue-793 115 10 the the DET issue-793 115 11 united united PROPN issue-793 115 12 kingdom kingdom PROPN issue-793 115 13 34.7 34.7 NUM issue-793 115 14 34.7 34.7 NUM issue-793 115 15 33.5 33.5 NUM issue-793 115 16 32 32 NUM issue-793 115 17 30.9 30.9 NUM issue-793 115 18 30.7 30.7 NUM issue-793 115 19 30 30 NUM issue-793 115 20 30.6 30.6 NUM issue-793 115 21 88.18 88.18 NUM issue-793 115 22 source source NOUN issue-793 115 23 : : PUNCT issue-793 115 24 compiled compile VERB issue-793 115 25 by by ADP issue-793 115 26 authors author NOUN issue-793 115 27 based base VERB issue-793 115 28 on on ADP issue-793 115 29 world world PROPN issue-793 115 30 bank bank PROPN issue-793 115 31 data datum NOUN issue-793 115 32 figure figure NOUN issue-793 115 33 1 1 NUM issue-793 115 34 . . PUNCT issue-793 115 35 gini gini NOUN issue-793 115 36 index index NOUN issue-793 115 37 of of ADP issue-793 115 38 the the DET issue-793 115 39 eu eu PROPN issue-793 115 40 countries countries PROPN issue-793 115 41 and and CCONJ issue-793 115 42 ukraine ukraine PROPN issue-793 115 43 source source NOUN issue-793 115 44 : : PUNCT issue-793 115 45 compiled compile VERB issue-793 115 46 by by ADP issue-793 115 47 authors author NOUN issue-793 115 48 based base VERB issue-793 115 49 on on ADP issue-793 115 50 world world PROPN issue-793 115 51 bank bank PROPN issue-793 115 52 data data PROPN issue-793 115 53 baltic baltic PROPN issue-793 115 54 journal journal PROPN issue-793 115 55 of of ADP issue-793 115 56 economic economic ADJ issue-793 115 57 studies study NOUN issue-793 115 58 88 88 NUM issue-793 115 59 vol vol NOUN issue-793 115 60 . . PROPN issue-793 116 1 6 6 NUM issue-793 116 2 , , PUNCT issue-793 116 3 no no INTJ issue-793 116 4 . . NOUN issue-793 116 5 2 2 NUM issue-793 116 6 , , PUNCT issue-793 116 7 2020 2020 NUM issue-793 116 8 therefore therefore ADV issue-793 116 9 , , PUNCT issue-793 116 10 ukraine ukraine PROPN issue-793 116 11 needs need VERB issue-793 116 12 further further ADJ issue-793 116 13 tax tax NOUN issue-793 116 14 reform reform NOUN issue-793 116 15 , , PUNCT issue-793 116 16 which which PRON issue-793 116 17 should should AUX issue-793 116 18 emphasize emphasize VERB issue-793 116 19 : : PUNCT issue-793 116 20 1 1 NUM issue-793 116 21 ) ) PUNCT issue-793 116 22 simplification simplification NOUN issue-793 116 23 of of ADP issue-793 116 24 tax tax NOUN issue-793 116 25 legislation legislation NOUN issue-793 116 26 , , PUNCT issue-793 116 27 elimination elimination NOUN issue-793 116 28 of of ADP issue-793 116 29 contradictions contradiction NOUN issue-793 116 30 and and CCONJ issue-793 116 31 shortcomings shortcoming NOUN issue-793 116 32 in in ADP issue-793 116 33 it it PRON issue-793 116 34 ; ; PUNCT issue-793 116 35 2 2 X issue-793 116 36 ) ) PUNCT issue-793 116 37 simplification simplification NOUN issue-793 116 38 and and CCONJ issue-793 116 39 automatization automatization NOUN issue-793 116 40 of of ADP issue-793 116 41 tax tax NOUN issue-793 116 42 administration administration NOUN issue-793 116 43 , , PUNCT issue-793 116 44 improving improve VERB issue-793 116 45 the the DET issue-793 116 46 system system NOUN issue-793 116 47 of of ADP issue-793 116 48 risk risk NOUN issue-793 116 49 - - PUNCT issue-793 116 50 oriented orient VERB issue-793 116 51 tax tax NOUN issue-793 116 52 control control NOUN issue-793 116 53 ( ( PUNCT issue-793 116 54 including include VERB issue-793 116 55 the the DET issue-793 116 56 introduction introduction NOUN issue-793 116 57 of of ADP issue-793 116 58 indirect indirect ADJ issue-793 116 59 tax tax NOUN issue-793 116 60 control control NOUN issue-793 116 61 methods method NOUN issue-793 116 62 ) ) PUNCT issue-793 116 63 , , PUNCT issue-793 116 64 improving improve VERB issue-793 116 65 relations relation NOUN issue-793 116 66 between between ADP issue-793 116 67 tax tax NOUN issue-793 116 68 authorities authority NOUN issue-793 116 69 and and CCONJ issue-793 116 70 taxpayers taxpayer NOUN issue-793 116 71 , , PUNCT issue-793 116 72 taking take VERB issue-793 116 73 into into ADP issue-793 116 74 account account NOUN issue-793 116 75 the the DET issue-793 116 76 experience experience NOUN issue-793 116 77 of of ADP issue-793 116 78 the the DET issue-793 116 79 eu eu PROPN issue-793 116 80 countries country NOUN issue-793 116 81 . . PUNCT issue-793 117 1 with with ADP issue-793 117 2 the the DET issue-793 117 3 shift shift NOUN issue-793 117 4 in in ADP issue-793 117 5 socio socio NOUN issue-793 117 6 - - PUNCT issue-793 117 7 economic economic ADJ issue-793 117 8 development development NOUN issue-793 117 9 , , PUNCT issue-793 117 10 the the DET issue-793 117 11 shading shading NOUN issue-793 117 12 of of ADP issue-793 117 13 economic economic ADJ issue-793 117 14 relations relation NOUN issue-793 117 15 and and CCONJ issue-793 117 16 the the DET issue-793 117 17 further further ADJ issue-793 117 18 resolution resolution NOUN issue-793 117 19 of of ADP issue-793 117 20 fiscal fiscal ADJ issue-793 117 21 problems problem NOUN issue-793 117 22 in in ADP issue-793 117 23 ukraine ukraine NOUN issue-793 117 24 , , PUNCT issue-793 117 25 tax tax NOUN issue-793 117 26 policy policy NOUN issue-793 117 27 of of ADP issue-793 117 28 the the DET issue-793 117 29 eu eu PROPN issue-793 117 30 and and CCONJ issue-793 117 31 its its PRON issue-793 117 32 member member NOUN issue-793 117 33 states state NOUN issue-793 117 34 should should AUX issue-793 117 35 increasingly increasingly ADV issue-793 117 36 be be AUX issue-793 117 37 taken take VERB issue-793 117 38 into into ADP issue-793 117 39 account account NOUN issue-793 117 40 . . PUNCT issue-793 118 1 therefore therefore ADV issue-793 118 2 , , PUNCT issue-793 118 3 considering consider VERB issue-793 118 4 the the DET issue-793 118 5 tax tax NOUN issue-793 118 6 system system NOUN issue-793 118 7 of of ADP issue-793 118 8 the the DET issue-793 118 9 european european ADJ issue-793 118 10 countries country NOUN issue-793 118 11 , , PUNCT issue-793 118 12 it it PRON issue-793 118 13 can can AUX issue-793 118 14 be be AUX issue-793 118 15 noted note VERB issue-793 118 16 that that SCONJ issue-793 118 17 the the DET issue-793 118 18 tax tax NOUN issue-793 118 19 system system NOUN issue-793 118 20 of of ADP issue-793 118 21 each each DET issue-793 118 22 country country NOUN issue-793 118 23 has have VERB issue-793 118 24 its its PRON issue-793 118 25 own own ADJ issue-793 118 26 features feature NOUN issue-793 118 27 that that PRON issue-793 118 28 can can AUX issue-793 118 29 and and CCONJ issue-793 118 30 should should AUX issue-793 118 31 be be AUX issue-793 118 32 taken take VERB issue-793 118 33 into into ADP issue-793 118 34 account account NOUN issue-793 118 35 when when SCONJ issue-793 118 36 reforming reform VERB issue-793 118 37 the the DET issue-793 118 38 tax tax NOUN issue-793 118 39 system system NOUN issue-793 118 40 of of ADP issue-793 118 41 ukraine ukraine NOUN issue-793 118 42 . . PUNCT issue-793 119 1 it it PRON issue-793 119 2 is be AUX issue-793 119 3 advisable advisable ADJ issue-793 119 4 to to PART issue-793 119 5 use use VERB issue-793 119 6 the the DET issue-793 119 7 experience experience NOUN issue-793 119 8 of of ADP issue-793 119 9 other other ADJ issue-793 119 10 countries country NOUN issue-793 119 11 . . PUNCT issue-793 120 1 research research NOUN issue-793 120 2 on on ADP issue-793 120 3 the the DET issue-793 120 4 performance performance NOUN issue-793 120 5 of of ADP issue-793 120 6 the the DET issue-793 120 7 tax tax NOUN issue-793 120 8 system system NOUN issue-793 120 9 in in ADP issue-793 120 10 dynamics dynamic NOUN issue-793 120 11 should should AUX issue-793 120 12 be be AUX issue-793 120 13 used use VERB issue-793 120 14 to to PART issue-793 120 15 create create VERB issue-793 120 16 an an DET issue-793 120 17 effective effective ADJ issue-793 120 18 tax tax NOUN issue-793 120 19 system system NOUN issue-793 120 20 to to PART issue-793 120 21 prevent prevent VERB issue-793 120 22 mistakes mistake NOUN issue-793 120 23 and and CCONJ issue-793 120 24 miscalculations miscalculation NOUN issue-793 120 25 that that PRON issue-793 120 26 adversely adversely ADV issue-793 120 27 affect affect VERB issue-793 120 28 the the DET issue-793 120 29 economic economic ADJ issue-793 120 30 development development NOUN issue-793 120 31 of of ADP issue-793 120 32 states state NOUN issue-793 120 33 . . PUNCT issue-793 121 1 4 4 X issue-793 121 2 . . X issue-793 121 3 results result NOUN issue-793 121 4 next next ADV issue-793 121 5 , , PUNCT issue-793 121 6 there there PRON issue-793 121 7 was be VERB issue-793 121 8 studied study VERB issue-793 121 9 the the DET issue-793 121 10 dependence dependence NOUN issue-793 121 11 of of ADP issue-793 121 12 foreign foreign ADJ issue-793 121 13 direct direct ADJ issue-793 121 14 investment investment NOUN issue-793 121 15 , , PUNCT issue-793 121 16 net net ADJ issue-793 121 17 inflows inflow NOUN issue-793 121 18 ( ( PUNCT issue-793 121 19 % % NOUN issue-793 121 20 of of ADP issue-793 121 21 gdp gdp NOUN issue-793 121 22 ) ) PUNCT issue-793 121 23 ( ( PUNCT issue-793 121 24 y y NOUN issue-793 121 25 ) ) PUNCT issue-793 121 26 on on ADP issue-793 121 27 profit profit NOUN issue-793 121 28 tax tax NOUN issue-793 121 29 ( ( PUNCT issue-793 121 30 % % NOUN issue-793 121 31 of of ADP issue-793 121 32 commercial commercial ADJ issue-793 121 33 profits profit NOUN issue-793 121 34 ) ) PUNCT issue-793 121 35 ( ( PUNCT issue-793 121 36 x1 x1 PROPN issue-793 121 37 ) ) PUNCT issue-793 121 38 , , PUNCT issue-793 121 39 tax tax NOUN issue-793 121 40 revenue revenue NOUN issue-793 121 41 ( ( PUNCT issue-793 121 42 % % NOUN issue-793 121 43 of of ADP issue-793 121 44 gdp gdp NOUN issue-793 121 45 ) ) PUNCT issue-793 121 46 ( ( PUNCT issue-793 121 47 x2 x2 PROPN issue-793 121 48 ) ) PUNCT issue-793 121 49 ; ; PUNCT issue-793 121 50 taxes taxis NOUN issue-793 121 51 on on ADP issue-793 121 52 income income NOUN issue-793 121 53 , , PUNCT issue-793 121 54 profits profit NOUN issue-793 121 55 and and CCONJ issue-793 121 56 capital capital NOUN issue-793 121 57 gains gain NOUN issue-793 121 58 ( ( PUNCT issue-793 121 59 % % NOUN issue-793 121 60 of of ADP issue-793 121 61 revenue revenue NOUN issue-793 121 62 ) ) PUNCT issue-793 121 63 ( ( PUNCT issue-793 121 64 x3 x3 ADJ issue-793 121 65 ) ) PUNCT issue-793 121 66 ; ; PUNCT issue-793 121 67 time time NOUN issue-793 121 68 to to PART issue-793 121 69 prepare prepare VERB issue-793 121 70 and and CCONJ issue-793 121 71 pay pay VERB issue-793 121 72 taxes taxis NOUN issue-793 121 73 ( ( PUNCT issue-793 121 74 hours hour NOUN issue-793 121 75 ) ) PUNCT issue-793 121 76 ( ( PUNCT issue-793 121 77 x4 x4 PROPN issue-793 121 78 ) ) PUNCT issue-793 121 79 and and CCONJ issue-793 121 80 total total ADJ issue-793 121 81 tax tax NOUN issue-793 121 82 rate rate NOUN issue-793 121 83 ( ( PUNCT issue-793 121 84 % % NOUN issue-793 121 85 of of ADP issue-793 121 86 commercial commercial ADJ issue-793 121 87 profits profit NOUN issue-793 121 88 ) ) PUNCT issue-793 121 89 ( ( PUNCT issue-793 121 90 x5 x5 PROPN issue-793 121 91 ) ) PUNCT issue-793 121 92 . . PUNCT issue-793 122 1 in in ADP issue-793 122 2 order order NOUN issue-793 122 3 to to PART issue-793 122 4 test test VERB issue-793 122 5 the the DET issue-793 122 6 hypotheses hypothesis NOUN issue-793 122 7 , , PUNCT issue-793 122 8 data datum NOUN issue-793 122 9 from from ADP issue-793 122 10 three three NUM issue-793 122 11 countries country NOUN issue-793 122 12 for for ADP issue-793 122 13 2001 2001 NUM issue-793 122 14 - - SYM issue-793 122 15 2019 2019 NUM issue-793 122 16 were be AUX issue-793 122 17 obtained obtain VERB issue-793 122 18 by by ADP issue-793 122 19 the the DET issue-793 122 20 sampling sampling NOUN issue-793 122 21 method method NOUN issue-793 122 22 . . PUNCT issue-793 123 1 table table NOUN issue-793 123 2 7 7 NUM issue-793 123 3 general general ADJ issue-793 123 4 indicators indicator NOUN issue-793 123 5 of of ADP issue-793 123 6 the the DET issue-793 123 7 economies economy NOUN issue-793 123 8 development development NOUN issue-793 123 9 of of ADP issue-793 123 10 the the DET issue-793 123 11 studied study VERB issue-793 123 12 countries country NOUN issue-793 123 13 on on ADP issue-793 123 14 average average ADJ issue-793 123 15 for for ADP issue-793 123 16 2001 2001 NUM issue-793 123 17 - - SYM issue-793 123 18 2019 2019 NUM issue-793 123 19 indicator indicator NOUN issue-793 123 20 spain spain PROPN issue-793 123 21 france france PROPN issue-793 123 22 ukraine ukraine PROPN issue-793 123 23 population population PROPN issue-793 123 24 , , PUNCT issue-793 123 25 total total ADJ issue-793 123 26 46723749 46723749 NUM issue-793 123 27 66987244 66987244 NUM issue-793 123 28 44622516 44622516 NUM issue-793 123 29 land land NOUN issue-793 123 30 area area NOUN issue-793 123 31 ( ( PUNCT issue-793 123 32 sq sq PROPN issue-793 123 33 . . PROPN issue-793 123 34 km km PROPN issue-793 123 35 ) ) PUNCT issue-793 123 36 499564 499564 NUM issue-793 123 37 547557 547557 NUM issue-793 123 38 579290 579290 NUM issue-793 123 39 foreign foreign ADJ issue-793 123 40 direct direct ADJ issue-793 123 41 investment investment NOUN issue-793 123 42 , , PUNCT issue-793 123 43 net net ADJ issue-793 123 44 inflows inflow NOUN issue-793 123 45 ( ( PUNCT issue-793 123 46 % % NOUN issue-793 123 47 of of ADP issue-793 123 48 gdp gdp NOUN issue-793 123 49 ) ) PUNCT issue-793 123 50 3.15 3.15 NUM issue-793 123 51 2.15 2.15 NUM issue-793 123 52 1.89 1.89 NUM issue-793 123 53 gdp gdp NOUN issue-793 123 54 growth growth NOUN issue-793 123 55 ( ( PUNCT issue-793 123 56 annual annual ADJ issue-793 123 57 % % NOUN issue-793 123 58 ) ) PUNCT issue-793 123 59 2.35 2.35 NUM issue-793 123 60 1.72 1.72 NUM issue-793 123 61 3.34 3.34 NUM issue-793 123 62 inflation inflation NOUN issue-793 123 63 , , PUNCT issue-793 123 64 gdp gdp NOUN issue-793 123 65 deflator deflator NOUN issue-793 123 66 ( ( PUNCT issue-793 123 67 annual annual ADJ issue-793 123 68 % % NOUN issue-793 123 69 ) ) PUNCT issue-793 123 70 1.09 1.09 NUM issue-793 123 71 0.79 0.79 NUM issue-793 123 72 15.41 15.41 NUM issue-793 123 73 interest interest NOUN issue-793 123 74 payments payment NOUN issue-793 123 75 ( ( PUNCT issue-793 123 76 % % NOUN issue-793 123 77 of of ADP issue-793 123 78 expense expense NOUN issue-793 123 79 ) ) PUNCT issue-793 123 80 12.10 12.10 NUM issue-793 123 81 3.63 3.63 NUM issue-793 123 82 9.78 9.78 NUM issue-793 123 83 trade trade NOUN issue-793 123 84 ( ( PUNCT issue-793 123 85 % % NOUN issue-793 123 86 of of ADP issue-793 123 87 gdp gdp NOUN issue-793 123 88 ) ) PUNCT issue-793 124 1 67.52 67.52 NUM issue-793 124 2 66.45 66.45 NUM issue-793 124 3 99.02 99.02 NUM issue-793 124 4 net net ADJ issue-793 124 5 acquisition acquisition NOUN issue-793 124 6 of of ADP issue-793 124 7 financial financial ADJ issue-793 124 8 assets asset NOUN issue-793 124 9 ( ( PUNCT issue-793 124 10 % % NOUN issue-793 124 11 of of ADP issue-793 124 12 gdp gdp NOUN issue-793 124 13 ) ) PUNCT issue-793 124 14 2.59 2.59 NUM issue-793 124 15 4.62 4.62 NUM issue-793 124 16 2.89 2.89 NUM issue-793 124 17 imports import NOUN issue-793 124 18 of of ADP issue-793 124 19 goods good NOUN issue-793 124 20 and and CCONJ issue-793 124 21 services service NOUN issue-793 124 22 ( ( PUNCT issue-793 124 23 % % NOUN issue-793 124 24 of of ADP issue-793 124 25 gdp gdp NOUN issue-793 124 26 ) ) PUNCT issue-793 124 27 32.40 32.40 NUM issue-793 124 28 32.11 32.11 NUM issue-793 124 29 53.81 53.81 NUM issue-793 124 30 exports export NOUN issue-793 124 31 of of ADP issue-793 124 32 goods good NOUN issue-793 124 33 and and CCONJ issue-793 124 34 services service NOUN issue-793 124 35 ( ( PUNCT issue-793 124 36 % % NOUN issue-793 124 37 of of ADP issue-793 124 38 gdp gdp NOUN issue-793 124 39 ) ) PUNCT issue-793 124 40 35.12 35.12 NUM issue-793 124 41 31.34 31.34 NUM issue-793 124 42 45.21 45.21 NUM issue-793 124 43 researchers researcher NOUN issue-793 124 44 in in ADP issue-793 124 45 r&d r&d NOUN issue-793 124 46 ( ( PUNCT issue-793 124 47 per per ADP issue-793 124 48 million million NUM issue-793 124 49 people people NOUN issue-793 124 50 ) ) PUNCT issue-793 124 51 2873.41 2873.41 NUM issue-793 124 52 4441.07 4441.07 NUM issue-793 124 53 994.08 994.08 NUM issue-793 124 54 source source NOUN issue-793 124 55 : : PUNCT issue-793 124 56 compiled compile VERB issue-793 124 57 by by ADP issue-793 124 58 authors author NOUN issue-793 124 59 based base VERB issue-793 124 60 on on ADP issue-793 124 61 world world PROPN issue-793 124 62 bank bank PROPN issue-793 124 63 data datum NOUN issue-793 124 64 figure figure VERB issue-793 124 65 2 2 NUM issue-793 124 66 dynamics dynamic NOUN issue-793 124 67 of of ADP issue-793 124 68 change change NOUN issue-793 124 69 “ " PUNCT issue-793 124 70 time time NOUN issue-793 124 71 to to PART issue-793 124 72 prepare prepare VERB issue-793 124 73 and and CCONJ issue-793 124 74 pay pay VERB issue-793 124 75 taxes taxis NOUN issue-793 124 76 ” " PUNCT issue-793 124 77 indicator indicator NOUN issue-793 124 78 in in ADP issue-793 124 79 three three NUM issue-793 124 80 studied studied ADJ issue-793 124 81 countries country NOUN issue-793 124 82 , , PUNCT issue-793 124 83 hours hour NOUN issue-793 124 84 baltic baltic PROPN issue-793 124 85 journal journal PROPN issue-793 124 86 of of ADP issue-793 124 87 economic economic ADJ issue-793 124 88 studies study NOUN issue-793 124 89 89 89 NUM issue-793 124 90 vol vol NOUN issue-793 124 91 . . PROPN issue-793 125 1 6 6 NUM issue-793 125 2 , , PUNCT issue-793 125 3 no no INTJ issue-793 125 4 . . NOUN issue-793 125 5 2 2 NUM issue-793 125 6 , , PUNCT issue-793 125 7 2020 2020 NUM issue-793 125 8 several several ADJ issue-793 125 9 equations equation NOUN issue-793 125 10 can can AUX issue-793 125 11 be be AUX issue-793 125 12 used use VERB issue-793 125 13 to to PART issue-793 125 14 describe describe VERB issue-793 125 15 the the DET issue-793 125 16 regression regression NOUN issue-793 125 17 , , PUNCT issue-793 125 18 the the DET issue-793 125 19 most most ADV issue-793 125 20 important important ADJ issue-793 125 21 of of ADP issue-793 125 22 which which PRON issue-793 125 23 is be AUX issue-793 125 24 the the DET issue-793 125 25 fisher fisher PROPN issue-793 125 26 ’s ’s PART issue-793 125 27 criterion criterion NOUN issue-793 125 28 . . PUNCT issue-793 126 1 the the DET issue-793 126 2 fisher fisher PROPN issue-793 126 3 ’s ’s PART issue-793 126 4 test test NOUN issue-793 126 5 is be AUX issue-793 126 6 used use VERB issue-793 126 7 for for ADP issue-793 126 8 verification verification NOUN issue-793 126 9 of of ADP issue-793 126 10 different different ADJ issue-793 126 11 hypotheses hypothesis NOUN issue-793 126 12 . . PUNCT issue-793 127 1 if if SCONJ issue-793 127 2 the the DET issue-793 127 3 hypothesis hypothesis NOUN issue-793 127 4 about about ADP issue-793 127 5 the the DET issue-793 127 6 significance significance NOUN issue-793 127 7 of of ADP issue-793 127 8 the the DET issue-793 127 9 chosen choose VERB issue-793 127 10 regression regression NOUN issue-793 127 11 model model NOUN issue-793 127 12 is be AUX issue-793 127 13 tested test VERB issue-793 127 14 , , PUNCT issue-793 127 15 its its PRON issue-793 127 16 empirical empirical ADJ issue-793 127 17 value value NOUN issue-793 127 18 is be AUX issue-793 127 19 calculated calculate VERB issue-793 127 20 : : PUNCT issue-793 127 21 where where SCONJ issue-793 127 22 m m NOUN issue-793 127 23 is be AUX issue-793 127 24 the the DET issue-793 127 25 number number NOUN issue-793 127 26 of of ADP issue-793 127 27 factor factor NOUN issue-793 127 28 features feature NOUN issue-793 127 29 of of ADP issue-793 127 30 the the DET issue-793 127 31 model model NOUN issue-793 127 32 . . PUNCT issue-793 128 1 the the DET issue-793 128 2 multiple multiple ADJ issue-793 128 3 regression regression NOUN issue-793 128 4 model model NOUN issue-793 128 5 should should AUX issue-793 128 6 include include VERB issue-793 128 7 factors factor NOUN issue-793 128 8 that that PRON issue-793 128 9 are be AUX issue-793 128 10 strongly strongly ADV issue-793 128 11 correlated correlate VERB issue-793 128 12 with with ADP issue-793 128 13 the the DET issue-793 128 14 resultant resultant NOUN issue-793 128 15 variable variable NOUN issue-793 128 16 and and CCONJ issue-793 128 17 not not PART issue-793 128 18 strongly strongly ADV issue-793 128 19 correlated correlate VERB issue-793 128 20 with with ADP issue-793 128 21 each each DET issue-793 128 22 other other ADJ issue-793 128 23 . . PUNCT issue-793 129 1 multicollinearity multicollinearity NOUN issue-793 129 2 is be AUX issue-793 129 3 an an DET issue-793 129 4 undesirable undesirable ADJ issue-793 129 5 phenomenon phenomenon NOUN issue-793 129 6 . . PUNCT issue-793 130 1 for for ADP issue-793 130 2 the the DET issue-793 130 3 selection selection NOUN issue-793 130 4 of of ADP issue-793 130 5 factors factor NOUN issue-793 130 6 to to PART issue-793 130 7 be be AUX issue-793 130 8 included include VERB issue-793 130 9 in in ADP issue-793 130 10 the the DET issue-793 130 11 regression regression NOUN issue-793 130 12 model model NOUN issue-793 130 13 , , PUNCT issue-793 130 14 all all DET issue-793 130 15 elements element NOUN issue-793 130 16 of of ADP issue-793 130 17 the the DET issue-793 130 18 matrix matrix NOUN issue-793 130 19 of of ADP issue-793 130 20 paired pair VERB issue-793 130 21 correlation correlation NOUN issue-793 130 22 coefficients coefficient NOUN issue-793 130 23 are be AUX issue-793 130 24 calculated calculate VERB issue-793 130 25 . . PUNCT issue-793 131 1 the the DET issue-793 131 2 matrix matrix NOUN issue-793 131 3 of of ADP issue-793 131 4 double double ADJ issue-793 131 5 correlation correlation NOUN issue-793 131 6 coefficients coefficient NOUN issue-793 131 7 is be AUX issue-793 131 8 symmetric symmetric ADJ issue-793 131 9 : : PUNCT issue-793 131 10 the the DET issue-793 131 11 values value NOUN issue-793 131 12 of of ADP issue-793 131 13 the the DET issue-793 131 14 correlation correlation NOUN issue-793 131 15 coefficients coefficient NOUN issue-793 131 16 above above ADP issue-793 131 17 and and CCONJ issue-793 131 18 below below ADP issue-793 131 19 the the DET issue-793 131 20 principal principal ADJ issue-793 131 21 diagonal diagonal ADJ issue-793 131 22 ( ( PUNCT issue-793 131 23 ie ie ADV issue-793 131 24 r r NOUN issue-793 131 25 r12 r12 NOUN issue-793 131 26 21= 21= NUM issue-793 131 27 etc etc X issue-793 131 28 . . PUNCT issue-793 131 29 ) ) PUNCT issue-793 131 30 . . PUNCT issue-793 132 1 the the DET issue-793 132 2 values value NOUN issue-793 132 3 of of ADP issue-793 132 4 the the DET issue-793 132 5 elements element NOUN issue-793 132 6 on on ADP issue-793 132 7 the the DET issue-793 132 8 main main ADJ issue-793 132 9 diagonal diagonal NOUN issue-793 132 10 of of ADP issue-793 132 11 the the DET issue-793 132 12 matrix matrix NOUN issue-793 132 13 are be AUX issue-793 132 14 always always ADV issue-793 132 15 equal equal ADJ issue-793 132 16 to to ADP issue-793 132 17 one one NUM issue-793 132 18 . . PUNCT issue-793 133 1 the the DET issue-793 133 2 results result NOUN issue-793 133 3 of of ADP issue-793 133 4 the the DET issue-793 133 5 calculations calculation NOUN issue-793 133 6 of of ADP issue-793 133 7 the the DET issue-793 133 8 coefficients coefficient NOUN issue-793 133 9 are be AUX issue-793 133 10 given give VERB issue-793 133 11 in in ADP issue-793 133 12 table table NOUN issue-793 133 13 8 8 NUM issue-793 133 14 . . PUNCT issue-793 134 1 the the DET issue-793 134 2 analysis analysis NOUN issue-793 134 3 of of ADP issue-793 134 4 the the DET issue-793 134 5 matrix matrix NOUN issue-793 134 6 shows show VERB issue-793 134 7 that that SCONJ issue-793 134 8 there there PRON issue-793 134 9 is be VERB issue-793 134 10 a a DET issue-793 134 11 strong strong ADJ issue-793 134 12 internal internal ADJ issue-793 134 13 correlation correlation NOUN issue-793 134 14 between between ADP issue-793 134 15 the the DET issue-793 134 16 factor factor NOUN issue-793 134 17 variables variable VERB issue-793 134 18 x1 x1 PROPN issue-793 134 19 і і PROPN issue-793 134 20 x2 x2 PROPN issue-793 134 21 and and CCONJ issue-793 134 22 the the DET issue-793 134 23 correlation correlation NOUN issue-793 134 24 coefficient coefficient NOUN issue-793 134 25 is be AUX issue-793 134 26 0.96268 0.96268 NUM issue-793 134 27 . . PUNCT issue-793 134 28 of of ADP issue-793 134 29 these these PRON issue-793 134 30 , , PUNCT issue-793 134 31 the the DET issue-793 134 32 factor factor NOUN issue-793 134 33 variable variable NOUN issue-793 134 34 x x SYM issue-793 134 35 2 2 NUM issue-793 134 36 ( ( PUNCT issue-793 134 37 correlation correlation NOUN issue-793 134 38 coefficient coefficient NOUN issue-793 134 39 0.97342 0.97342 NUM issue-793 134 40 ) ) PUNCT issue-793 134 41 has have VERB issue-793 134 42 a a DET issue-793 134 43 slightly slightly ADV issue-793 134 44 stronger strong ADJ issue-793 134 45 effect effect NOUN issue-793 134 46 on on ADP issue-793 134 47 the the DET issue-793 134 48 resultant resultant NOUN issue-793 134 49 indicator indicator NOUN issue-793 134 50 . . PUNCT issue-793 135 1 therefore therefore ADV issue-793 135 2 , , PUNCT issue-793 135 3 we we PRON issue-793 135 4 exclude exclude VERB issue-793 135 5 the the DET issue-793 135 6 factor factor NOUN issue-793 135 7 variable variable NOUN issue-793 135 8 x1 x1 PROPN issue-793 135 9 from from ADP issue-793 135 10 further further ADJ issue-793 135 11 consideration consideration NOUN issue-793 135 12 . . PUNCT issue-793 136 1 the the DET issue-793 136 2 matrix matrix NOUN issue-793 136 3 of of ADP issue-793 136 4 paired pair VERB issue-793 136 5 correlation correlation NOUN issue-793 136 6 coefficients coefficient NOUN issue-793 136 7 for for ADP issue-793 136 8 the the DET issue-793 136 9 remaining remain VERB issue-793 136 10 variables variable NOUN issue-793 136 11 is be AUX issue-793 136 12 as as SCONJ issue-793 136 13 follows follow VERB issue-793 136 14 ( ( PUNCT issue-793 136 15 table table NOUN issue-793 136 16 9 9 NUM issue-793 136 17 ) ) PUNCT issue-793 136 18 . . PUNCT issue-793 137 1 there there PRON issue-793 137 2 are be VERB issue-793 137 3 no no DET issue-793 137 4 factor factor NOUN issue-793 137 5 variables variable NOUN issue-793 137 6 in in ADP issue-793 137 7 this this DET issue-793 137 8 matrix matrix NOUN issue-793 137 9 , , PUNCT issue-793 137 10 which which PRON issue-793 137 11 are be AUX issue-793 137 12 closely closely ADV issue-793 137 13 related relate VERB issue-793 137 14 with with ADP issue-793 137 15 a a DET issue-793 137 16 correlation correlation NOUN issue-793 137 17 coefficient coefficient NOUN issue-793 137 18 of of ADP issue-793 137 19 more more ADJ issue-793 137 20 than than ADP issue-793 137 21 0.8 0.8 NUM issue-793 137 22 . . PUNCT issue-793 138 1 thus thus ADV issue-793 138 2 , , PUNCT issue-793 138 3 to to PART issue-793 138 4 further far ADV issue-793 138 5 investigate investigate VERB issue-793 138 6 the the DET issue-793 138 7 impact impact NOUN issue-793 138 8 on on ADP issue-793 138 9 foreign foreign ADJ issue-793 138 10 direct direct ADJ issue-793 138 11 investment investment NOUN issue-793 138 12 , , PUNCT issue-793 138 13 net net ADJ issue-793 138 14 inflows inflow NOUN issue-793 138 15 y y PROPN issue-793 138 16 ( ( PUNCT issue-793 138 17 ) ) PUNCT issue-793 138 18 , , PUNCT issue-793 138 19 it it PRON issue-793 138 20 should should AUX issue-793 138 21 be be AUX issue-793 138 22 left leave VERB issue-793 138 23 four four NUM issue-793 138 24 factor factor NOUN issue-793 138 25 variables variable NOUN issue-793 138 26 : : PUNCT issue-793 139 1 tax tax NOUN issue-793 139 2 revenue revenue NOUN issue-793 139 3 ( ( PUNCT issue-793 139 4 % % NOUN issue-793 139 5 of of ADP issue-793 139 6 gdp gdp NOUN issue-793 139 7 ) ) PUNCT issue-793 139 8 x x SYM issue-793 139 9 2 2 NUM issue-793 139 10 ( ( PUNCT issue-793 139 11 ) ) PUNCT issue-793 139 12 ; ; PUNCT issue-793 139 13 taxes taxis NOUN issue-793 139 14 on on ADP issue-793 139 15 income income NOUN issue-793 139 16 , , PUNCT issue-793 139 17 profits profit NOUN issue-793 139 18 and and CCONJ issue-793 139 19 capital capital NOUN issue-793 139 20 gains gain NOUN issue-793 139 21 ( ( PUNCT issue-793 139 22 % % NOUN issue-793 139 23 of of ADP issue-793 139 24 revenue revenue NOUN issue-793 139 25 ) ) PUNCT issue-793 139 26 x x SYM issue-793 139 27 3 3 X issue-793 139 28 ( ( PUNCT issue-793 139 29 ) ) PUNCT issue-793 139 30 ; ; PUNCT issue-793 139 31 time time NOUN issue-793 139 32 to to PART issue-793 139 33 prepare prepare VERB issue-793 139 34 and and CCONJ issue-793 139 35 pay pay VERB issue-793 139 36 taxes taxis NOUN issue-793 139 37 ( ( PUNCT issue-793 139 38 hours hour NOUN issue-793 139 39 ) ) PUNCT issue-793 139 40 x x SYM issue-793 139 41 4 4 NUM issue-793 139 42 ( ( PUNCT issue-793 139 43 ) ) PUNCT issue-793 139 44 , , PUNCT issue-793 139 45 and and CCONJ issue-793 139 46 total total ADJ issue-793 139 47 tax tax NOUN issue-793 139 48 rate rate NOUN issue-793 139 49 ( ( PUNCT issue-793 139 50 % % NOUN issue-793 139 51 of of ADP issue-793 139 52 commercial commercial ADJ issue-793 139 53 profits profit NOUN issue-793 139 54 ) ) PUNCT issue-793 139 55 x x SYM issue-793 139 56 5 5 NUM issue-793 139 57 ( ( PUNCT issue-793 139 58 ) ) PUNCT issue-793 139 59 . . PUNCT issue-793 140 1 the the DET issue-793 140 2 multivariate multivariate NOUN issue-793 140 3 correlation correlation NOUN issue-793 140 4 analysis analysis NOUN issue-793 140 5 evaluates evaluate VERB issue-793 140 6 the the DET issue-793 140 7 link link NOUN issue-793 140 8 strength strength NOUN issue-793 140 9 of of ADP issue-793 140 10 the the DET issue-793 140 11 investigated investigate VERB issue-793 140 12 variables variable NOUN issue-793 140 13 and and CCONJ issue-793 140 14 the the DET issue-793 140 15 multiple multiple ADJ issue-793 140 16 regression regression NOUN issue-793 140 17 model model NOUN issue-793 140 18 to to PART issue-793 140 19 describe describe VERB issue-793 140 20 the the DET issue-793 140 21 factor factor NOUN issue-793 140 22 link link NOUN issue-793 140 23 it it PRON issue-793 140 24 is be AUX issue-793 140 25 selected select VERB issue-793 140 26 a a DET issue-793 140 27 multivariate multivariate NOUN issue-793 140 28 statistical statistical ADJ issue-793 140 29 model model NOUN issue-793 140 30 . . PUNCT issue-793 141 1 it it PRON issue-793 141 2 is be AUX issue-793 141 3 necessary necessary ADJ issue-793 141 4 to to PART issue-793 141 5 build build VERB issue-793 141 6 a a DET issue-793 141 7 linear linear ADJ issue-793 141 8 regression regression NOUN issue-793 141 9 model model NOUN issue-793 141 10 with with ADP issue-793 141 11 m m PROPN issue-793 141 12 independent independent ADJ issue-793 141 13 ( ( PUNCT issue-793 141 14 factor factor NOUN issue-793 141 15 ) ) PUNCT issue-793 141 16 variables variable NOUN issue-793 141 17 : : PUNCT issue-793 141 18 ŷt ŷt ADJ issue-793 141 19 = = PROPN issue-793 141 20 a0 a0 PROPN issue-793 141 21 xi0 xi0 PROPN issue-793 141 22 + + CCONJ issue-793 141 23 a1 a1 PROPN issue-793 141 24 xi1 xi1 PROPN issue-793 141 25 + + PROPN issue-793 141 26 a2 a2 PROPN issue-793 141 27 xi2 xi2 PROPN issue-793 142 1 + + CCONJ issue-793 142 2 am be AUX issue-793 142 3 xim xim PROPN issue-793 143 1 + + NOUN issue-793 143 2 εi εi INTJ issue-793 143 3 , , PUNCT issue-793 143 4 where where SCONJ issue-793 143 5 xij xij PROPN issue-793 143 6 – – PUNCT issue-793 143 7 are be AUX issue-793 144 1 the the DET issue-793 144 2 factor factor NOUN issue-793 144 3 variables variable NOUN issue-793 144 4 observed observe VERB issue-793 144 5 on on ADP issue-793 144 6 the the DET issue-793 144 7 ith ith PROPN issue-793 144 8 object object NOUN issue-793 144 9 ; ; PUNCT issue-793 144 10 i i PRON issue-793 144 11 – – PUNCT issue-793 144 12 number number NOUN issue-793 144 13 in in ADP issue-793 144 14 the the DET issue-793 144 15 order order NOUN issue-793 144 16 of of ADP issue-793 144 17 the the DET issue-793 144 18 object object NOUN issue-793 144 19 under under ADP issue-793 144 20 study study NOUN issue-793 144 21 , , PUNCT issue-793 144 22 i i PRON issue-793 144 23 n= n= ADJ issue-793 144 24 1 1 NUM issue-793 144 25 2 2 NUM issue-793 144 26 , , PUNCT issue-793 144 27 , , PUNCT issue-793 144 28 ... ... PUNCT issue-793 144 29 , , PUNCT issue-793 144 30 ; ; PUNCT issue-793 144 31 ; ; PUNCT issue-793 144 32 εi εi INTJ issue-793 144 33 – – PUNCT issue-793 144 34 a a DET issue-793 144 35 random random ADJ issue-793 144 36 error error NOUN issue-793 144 37 that that PRON issue-793 144 38 has have VERB issue-793 144 39 a a DET issue-793 144 40 mathematical mathematical ADJ issue-793 144 41 reading reading NOUN issue-793 144 42 of of ADP issue-793 144 43 0 0 NUM issue-793 144 44 and and CCONJ issue-793 144 45 a a DET issue-793 144 46 variance variance NOUN issue-793 144 47 σ2 σ2 NOUN issue-793 144 48 ; ; PUNCT issue-793 144 49 xi0 xi0 PROPN issue-793 144 50 is be AUX issue-793 144 51 a a DET issue-793 144 52 dummy dummy ADJ issue-793 144 53 variable variable NOUN issue-793 144 54 equal equal ADJ issue-793 144 55 to to ADP issue-793 144 56 1 1 NUM issue-793 144 57 in in ADP issue-793 144 58 all all DET issue-793 144 59 observations observation NOUN issue-793 144 60 . . PUNCT issue-793 145 1 the the DET issue-793 145 2 parameters parameter NOUN issue-793 145 3 aij aij VERB issue-793 145 4 to to PART issue-793 145 5 be be AUX issue-793 145 6 evaluated evaluate VERB issue-793 145 7 are be AUX issue-793 145 8 unknown unknown ADJ issue-793 145 9 in in ADP issue-793 145 10 this this DET issue-793 145 11 model model NOUN issue-793 145 12 . . PUNCT issue-793 146 1 on on ADP issue-793 146 2 the the DET issue-793 146 3 basis basis NOUN issue-793 146 4 of of ADP issue-793 146 5 the the DET issue-793 146 6 previous previous ADJ issue-793 146 7 paired pair VERB issue-793 146 8 correlationregression correlationregression NOUN issue-793 146 9 analysis analysis NOUN issue-793 146 10 , , PUNCT issue-793 146 11 it it PRON issue-793 146 12 is be AUX issue-793 146 13 established establish VERB issue-793 146 14 the the DET issue-793 146 15 dependence dependence NOUN issue-793 146 16 of of ADP issue-793 146 17 foreign foreign ADJ issue-793 146 18 direct direct ADJ issue-793 146 19 investment investment NOUN issue-793 146 20 , , PUNCT issue-793 146 21 net net ADJ issue-793 146 22 inflows inflow NOUN issue-793 146 23 y y PROPN issue-793 146 24 ( ( PUNCT issue-793 146 25 ) ) PUNCT issue-793 146 26 on on ADP issue-793 146 27 four four NUM issue-793 146 28 indicators indicator NOUN issue-793 146 29 : : PUNCT issue-793 146 30 tax tax NOUN issue-793 146 31 revenue revenue NOUN issue-793 146 32 ( ( PUNCT issue-793 146 33 % % NOUN issue-793 146 34 of of ADP issue-793 146 35 gdp gdp NOUN issue-793 146 36 ) ) PUNCT issue-793 146 37 x x SYM issue-793 146 38 2 2 NUM issue-793 146 39 ( ( PUNCT issue-793 146 40 ) ) PUNCT issue-793 146 41 ; ; PUNCT issue-793 146 42 taxes taxis NOUN issue-793 146 43 on on ADP issue-793 146 44 income income NOUN issue-793 146 45 , , PUNCT issue-793 146 46 profits profit NOUN issue-793 146 47 and and CCONJ issue-793 146 48 capital capital NOUN issue-793 146 49 gains gain NOUN issue-793 146 50 ( ( PUNCT issue-793 146 51 % % NOUN issue-793 146 52 of of ADP issue-793 146 53 revenue revenue NOUN issue-793 146 54 ) ) PUNCT issue-793 146 55 x x SYM issue-793 146 56 3 3 X issue-793 146 57 ( ( PUNCT issue-793 146 58 ) ) PUNCT issue-793 146 59 ; ; PUNCT issue-793 146 60 time time NOUN issue-793 146 61 to to PART issue-793 146 62 prepare prepare VERB issue-793 146 63 and and CCONJ issue-793 146 64 pay pay VERB issue-793 146 65 taxes taxis NOUN issue-793 146 66 ( ( PUNCT issue-793 146 67 hours hour NOUN issue-793 146 68 ) ) PUNCT issue-793 146 69 x x SYM issue-793 146 70 4 4 NUM issue-793 146 71 ( ( PUNCT issue-793 146 72 ) ) PUNCT issue-793 146 73 та та VERB issue-793 146 74 total total ADJ issue-793 146 75 tax tax NOUN issue-793 146 76 rate rate NOUN issue-793 146 77 ( ( PUNCT issue-793 146 78 % % NOUN issue-793 146 79 of of ADP issue-793 146 80 commercial commercial ADJ issue-793 146 81 profits profit NOUN issue-793 146 82 ) ) PUNCT issue-793 146 83 x x SYM issue-793 146 84 5 5 NUM issue-793 146 85 ( ( PUNCT issue-793 146 86 ) ) PUNCT issue-793 146 87 . . PUNCT issue-793 147 1 all all DET issue-793 147 2 factor factor NOUN issue-793 147 3 variables variable NOUN issue-793 147 4 have have VERB issue-793 147 5 not not PART issue-793 147 6 multi multi ADJ issue-793 147 7 - - ADJ issue-793 147 8 linear linear ADJ issue-793 147 9 relationships relationship NOUN issue-793 147 10 . . PUNCT issue-793 148 1 the the DET issue-793 148 2 multivariate multivariate NOUN issue-793 148 3 regression regression NOUN issue-793 148 4 model model NOUN issue-793 148 5 is be AUX issue-793 148 6 assumed assume VERB issue-793 148 7 to to PART issue-793 148 8 be be AUX issue-793 148 9 linear linear ADJ issue-793 148 10 : : PUNCT issue-793 148 11 ŷt ŷt ADJ issue-793 148 12 = = PROPN issue-793 148 13 a0 a0 NOUN issue-793 148 14 x0 x0 PROPN issue-793 149 1 + + CCONJ issue-793 150 1 a1 a1 NOUN issue-793 150 2 x1 x1 PROPN issue-793 150 3 + + PROPN issue-793 150 4 a2 a2 PROPN issue-793 150 5 x2 x2 PROPN issue-793 150 6 + + NUM issue-793 150 7 a3 a3 NOUN issue-793 150 8 x3 x3 NOUN issue-793 150 9 + + CCONJ issue-793 150 10 a4 a4 NOUN issue-793 150 11 x4 x4 NOUN issue-793 150 12 + + CCONJ issue-793 150 13 a5 a5 PROPN issue-793 150 14 x5 x5 PROPN issue-793 150 15 , , PUNCT issue-793 150 16 to to PART issue-793 150 17 estimate estimate VERB issue-793 150 18 the the DET issue-793 150 19 parameters parameter NOUN issue-793 150 20 , , PUNCT issue-793 150 21 we we PRON issue-793 150 22 use use VERB issue-793 150 23 data datum NOUN issue-793 150 24 previously previously ADV issue-793 150 25 considered consider VERB issue-793 150 26 for for ADP issue-793 150 27 three three NUM issue-793 150 28 countries country NOUN issue-793 150 29 without without ADP issue-793 150 30 a a DET issue-793 150 31 factor factor NOUN issue-793 150 32 x1 x1 NOUN issue-793 150 33 . . PUNCT issue-793 151 1 the the DET issue-793 151 2 output output NOUN issue-793 151 3 to to PART issue-793 151 4 estimate estimate VERB issue-793 151 5 the the DET issue-793 151 6 regression regression NOUN issue-793 151 7 model model NOUN issue-793 151 8 parameters parameter NOUN issue-793 151 9 is be AUX issue-793 151 10 supplemented supplement VERB issue-793 151 11 by by ADP issue-793 151 12 a a DET issue-793 151 13 dummy dummy ADJ issue-793 151 14 variable variable NOUN issue-793 151 15 x x NOUN issue-793 151 16 0 0 NUM issue-793 151 17 . . PUNCT issue-793 152 1 it it PRON issue-793 152 2 is be AUX issue-793 152 3 found find VERB issue-793 152 4 the the DET issue-793 152 5 vector vector NOUN issue-793 152 6 of of ADP issue-793 152 7 the the DET issue-793 152 8 regression regression NOUN issue-793 152 9 model model NOUN issue-793 152 10 parameters parameter NOUN issue-793 152 11 table table VERB issue-793 152 12 8 8 NUM issue-793 152 13 the the DET issue-793 152 14 original original ADJ issue-793 152 15 matrix matrix NOUN issue-793 152 16 of of ADP issue-793 152 17 paired pair VERB issue-793 152 18 correlation correlation NOUN issue-793 152 19 coefficients coefficient NOUN issue-793 152 20 variables variable NOUN issue-793 153 1 y y PROPN issue-793 153 2 x1 x1 PROPN issue-793 154 1 x2 x2 PROPN issue-793 154 2 x3 x3 PROPN issue-793 155 1 x4 x4 PROPN issue-793 155 2 x5 x5 PROPN issue-793 155 3 y y PROPN issue-793 155 4 1.00000 1.00000 NUM issue-793 156 1 x1 x1 NOUN issue-793 156 2 0.97185 0.97185 NUM issue-793 156 3 1.00000 1.00000 NUM issue-793 156 4 x2 x2 NOUN issue-793 156 5 0.97342 0.97342 NUM issue-793 156 6 0.96268 0.96268 NUM issue-793 156 7 1.00000 1.00000 NUM issue-793 156 8 x3 x3 NOUN issue-793 156 9 0.59370 0.59370 NUM issue-793 156 10 0.40481 0.40481 NUM issue-793 156 11 0.56789 0.56789 NUM issue-793 156 12 1.00000 1.00000 NUM issue-793 157 1 x4 x4 ADV issue-793 157 2 0.72654 0.72654 NUM issue-793 157 3 0.74487 0.74487 NUM issue-793 157 4 0.77043 0.77043 NUM issue-793 157 5 0.06234 0.06234 NUM issue-793 157 6 1.00000 1.00000 NUM issue-793 157 7 x5 x5 NOUN issue-793 157 8 0.84128 0.84128 NUM issue-793 157 9 0.86542 0.86542 NUM issue-793 157 10 0.66342 0.66342 NUM issue-793 157 11 0.78329 0.78329 NUM issue-793 157 12 0.70376 0.70376 NUM issue-793 157 13 1.00000 1.00000 NUM issue-793 157 14 table table NOUN issue-793 157 15 9 9 NUM issue-793 157 16 the the DET issue-793 157 17 reduced reduce VERB issue-793 157 18 matrix matrix NOUN issue-793 157 19 of of ADP issue-793 157 20 paired pair VERB issue-793 157 21 correlation correlation NOUN issue-793 157 22 coefficients coefficient NOUN issue-793 157 23 variables variable NOUN issue-793 157 24 y y PROPN issue-793 157 25 x2 x2 PROPN issue-793 157 26 x3 x3 PROPN issue-793 158 1 x4 x4 PROPN issue-793 158 2 x5 x5 PROPN issue-793 158 3 y y PROPN issue-793 158 4 1.00000 1.00000 NUM issue-793 158 5 x1 x1 PROPN issue-793 158 6 0.97342 0.97342 NUM issue-793 158 7 1.00000 1.00000 NUM issue-793 158 8 x2 x2 NOUN issue-793 158 9 0.59370 0.59370 NUM issue-793 158 10 0.56789 0.56789 NUM issue-793 158 11 1.00000 1.00000 NUM issue-793 158 12 x3 x3 NOUN issue-793 158 13 0.72654 0.72654 NUM issue-793 158 14 0.77043 0.77043 NUM issue-793 158 15 0.06234 0.06234 NUM issue-793 158 16 1.00000 1.00000 NUM issue-793 158 17 x4 x4 ADP issue-793 158 18 0.84128 0.84128 NUM issue-793 158 19 0.66342 0.66342 NUM issue-793 158 20 0.78329 0.78329 NUM issue-793 158 21 0.70376 0.70376 NUM issue-793 158 22 1.00000 1.00000 NUM issue-793 158 23 x5 x5 PROPN issue-793 158 24 baltic baltic ADJ issue-793 158 25 journal journal PROPN issue-793 158 26 of of ADP issue-793 158 27 economic economic ADJ issue-793 158 28 studies study NOUN issue-793 158 29 90 90 NUM issue-793 158 30 vol vol NOUN issue-793 158 31 . . PROPN issue-793 158 32 6 6 NUM issue-793 158 33 , , PUNCT issue-793 158 34 no no INTJ issue-793 158 35 . . NOUN issue-793 158 36 2 2 NUM issue-793 158 37 , , PUNCT issue-793 158 38 2020 2020 NUM issue-793 158 39 it it PRON issue-793 158 40 was be AUX issue-793 158 41 written write VERB issue-793 158 42 the the DET issue-793 158 43 regression regression NOUN issue-793 158 44 model model NOUN issue-793 158 45 using use VERB issue-793 158 46 the the DET issue-793 158 47 numerical numerical ADJ issue-793 158 48 values value NOUN issue-793 158 49 of of ADP issue-793 158 50 the the DET issue-793 158 51 regression regression NOUN issue-793 158 52 parameters parameter NOUN issue-793 158 53 ŷt ŷt ADJ issue-793 158 54 = = X issue-793 158 55 – – PUNCT issue-793 158 56 2,341 2,341 NUM issue-793 158 57 + + SYM issue-793 158 58 4,1598xi2 4,1598xi2 NUM issue-793 158 59 – – PUNCT issue-793 158 60 1,9615xi3 1,9615xi3 NUM issue-793 158 61 – – PUNCT issue-793 158 62 1,7167xi4 1,7167xi4 NUM issue-793 158 63 + + CCONJ issue-793 158 64 +1,3401 +1,3401 PROPN issue-793 158 65 xi5 xi5 PROPN issue-793 158 66 and and CCONJ issue-793 158 67 it it PRON issue-793 158 68 is be AUX issue-793 158 69 defined define VERB issue-793 158 70 the the DET issue-793 158 71 area area NOUN issue-793 158 72 of of ADP issue-793 158 73 factor factor NOUN issue-793 158 74 variables variable NOUN issue-793 158 75 change change VERB issue-793 158 76 4,56 4,56 NUM issue-793 158 77 ≤ ≤ ADJ issue-793 158 78 хі2 хі2 ADJ issue-793 158 79 ≤ ≤ NUM issue-793 158 80 2,099 2,099 NUM issue-793 158 81 0,93074 0,93074 PROPN issue-793 158 82 ≤ ≤ NUM issue-793 158 83 хі3 хі3 VERB issue-793 158 84 ≤ ≤ NUM issue-793 158 85 1,69878 1,69878 ADJ issue-793 158 86 2,29698 2,29698 ADJ issue-793 158 87 ≤ ≤ NOUN issue-793 158 88 хі4 хі4 VERB issue-793 158 89 ≤ ≤ NOUN issue-793 158 90 3,54427 3,54427 NUM issue-793 158 91 2,35746 2,35746 NUM issue-793 158 92 ≤ ≤ ADV issue-793 158 93 хі5 хі5 ADJ issue-793 158 94 ≤ ≤ ADJ issue-793 158 95 5,41386 5,41386 NUM issue-793 158 96 positive positive ADJ issue-793 158 97 signs sign NOUN issue-793 158 98 of of ADP issue-793 158 99 model model NOUN issue-793 158 100 parameters parameter NOUN issue-793 158 101 indicate indicate VERB issue-793 158 102 that that SCONJ issue-793 158 103 an an DET issue-793 158 104 increase increase NOUN issue-793 158 105 in in ADP issue-793 158 106 the the DET issue-793 158 107 relevant relevant ADJ issue-793 158 108 factors factor NOUN issue-793 158 109 leads lead VERB issue-793 158 110 to to ADP issue-793 158 111 an an DET issue-793 158 112 increase increase NOUN issue-793 158 113 in in ADP issue-793 158 114 the the DET issue-793 158 115 performance performance NOUN issue-793 158 116 indicator indicator NOUN issue-793 158 117 , , PUNCT issue-793 158 118 and and CCONJ issue-793 158 119 negative negative ADJ issue-793 158 120 signs sign NOUN issue-793 158 121 of of ADP issue-793 158 122 the the DET issue-793 158 123 model model NOUN issue-793 158 124 parameters parameter NOUN issue-793 158 125 indicate indicate VERB issue-793 158 126 that that SCONJ issue-793 158 127 an an DET issue-793 158 128 increase increase NOUN issue-793 158 129 in in ADP issue-793 158 130 the the DET issue-793 158 131 corresponding corresponding ADJ issue-793 158 132 factors factor NOUN issue-793 158 133 leads lead VERB issue-793 158 134 to to ADP issue-793 158 135 a a DET issue-793 158 136 decrease decrease NOUN issue-793 158 137 in in ADP issue-793 158 138 the the DET issue-793 158 139 performance performance NOUN issue-793 158 140 indicator indicator NOUN issue-793 158 141 . . PUNCT issue-793 159 1 thus thus ADV issue-793 159 2 , , PUNCT issue-793 159 3 in in ADP issue-793 159 4 the the DET issue-793 159 5 research research NOUN issue-793 159 6 above above ADV issue-793 159 7 , , PUNCT issue-793 159 8 increases increase NOUN issue-793 159 9 in in ADP issue-793 159 10 tax tax NOUN issue-793 159 11 revenue revenue NOUN issue-793 159 12 ( ( PUNCT issue-793 159 13 % % NOUN issue-793 159 14 of of ADP issue-793 159 15 gdp gdp PROPN issue-793 159 16 ) ) PUNCT issue-793 159 17 xi2 xi2 PROPN issue-793 159 18 ( ( PUNCT issue-793 159 19 ) ) PUNCT issue-793 159 20 and and CCONJ issue-793 159 21 total total ADJ issue-793 159 22 tax tax NOUN issue-793 159 23 rate rate NOUN issue-793 159 24 ( ( PUNCT issue-793 159 25 % % NOUN issue-793 159 26 of of ADP issue-793 159 27 commercial commercial ADJ issue-793 159 28 profits profit NOUN issue-793 159 29 ) ) PUNCT issue-793 159 30 xi5 xi5 PROPN issue-793 159 31 ( ( PUNCT issue-793 159 32 ) ) PUNCT issue-793 159 33 cause cause VERB issue-793 159 34 an an DET issue-793 159 35 increase increase NOUN issue-793 159 36 in in ADP issue-793 159 37 the the DET issue-793 159 38 resultant resultant NOUN issue-793 159 39 variable variable NOUN issue-793 159 40 , , PUNCT issue-793 159 41 whereas whereas SCONJ issue-793 159 42 growth growth NOUN issue-793 159 43 in in ADP issue-793 159 44 taxes taxis NOUN issue-793 159 45 on on ADP issue-793 159 46 income income NOUN issue-793 159 47 , , PUNCT issue-793 159 48 profits profit NOUN issue-793 159 49 and and CCONJ issue-793 159 50 capital capital NOUN issue-793 159 51 gains gain NOUN issue-793 159 52 ( ( PUNCT issue-793 159 53 xi3 xi3 NOUN issue-793 159 54 ) ) PUNCT issue-793 159 55 and and CCONJ issue-793 159 56 time time NOUN issue-793 159 57 to to PART issue-793 159 58 prepare prepare VERB issue-793 159 59 and and CCONJ issue-793 159 60 pay pay VERB issue-793 159 61 taxes taxis NOUN issue-793 159 62 ( ( PUNCT issue-793 159 63 hours hour NOUN issue-793 159 64 ) ) PUNCT issue-793 159 65 xi4 xi4 NOUN issue-793 159 66 ( ( PUNCT issue-793 159 67 ) ) PUNCT issue-793 159 68 cause cause VERB issue-793 159 69 a a DET issue-793 159 70 decrease decrease NOUN issue-793 159 71 in in ADP issue-793 159 72 the the DET issue-793 159 73 output output NOUN issue-793 159 74 variable variable NOUN issue-793 159 75 : : PUNCT issue-793 159 76 foreign foreign ADJ issue-793 159 77 direct direct ADJ issue-793 159 78 investment investment NOUN issue-793 159 79 , , PUNCT issue-793 159 80 net net ADJ issue-793 159 81 inflows inflow NOUN issue-793 159 82 ( ( PUNCT issue-793 159 83 % % NOUN issue-793 159 84 of of ADP issue-793 159 85 gdp gdp NOUN issue-793 159 86 ) ) PUNCT issue-793 159 87 . . PUNCT issue-793 160 1 the the DET issue-793 160 2 nature nature NOUN issue-793 160 3 of of ADP issue-793 160 4 the the DET issue-793 160 5 impact impact NOUN issue-793 160 6 on on ADP issue-793 160 7 fdi fdi NOUN issue-793 160 8 of of ADP issue-793 160 9 the the DET issue-793 160 10 last last ADJ issue-793 160 11 two two NUM issue-793 160 12 variables variable NOUN issue-793 160 13 is be AUX issue-793 160 14 contrary contrary ADJ issue-793 160 15 to to ADP issue-793 160 16 economic economic ADJ issue-793 160 17 content content NOUN issue-793 160 18 . . PUNCT issue-793 161 1 however however ADV issue-793 161 2 , , PUNCT issue-793 161 3 this this PRON issue-793 161 4 is be AUX issue-793 161 5 due due ADJ issue-793 161 6 to to ADP issue-793 161 7 the the DET issue-793 161 8 fact fact NOUN issue-793 161 9 that that SCONJ issue-793 161 10 , , PUNCT issue-793 161 11 within within ADP issue-793 161 12 the the DET issue-793 161 13 linear linear PROPN issue-793 161 14 regression regression NOUN issue-793 161 15 model model NOUN issue-793 161 16 , , PUNCT issue-793 161 17 we we PRON issue-793 161 18 have have AUX issue-793 161 19 roughly roughly ADV issue-793 161 20 replaced replace VERB issue-793 161 21 the the DET issue-793 161 22 nonlinear nonlinear ADJ issue-793 161 23 relationship relationship NOUN issue-793 161 24 between between ADP issue-793 161 25 taxes taxis NOUN issue-793 161 26 on on ADP issue-793 161 27 income income NOUN issue-793 161 28 , , PUNCT issue-793 161 29 profits profit NOUN issue-793 161 30 and and CCONJ issue-793 161 31 capital capital NOUN issue-793 161 32 gains gain NOUN issue-793 161 33 ( ( PUNCT issue-793 161 34 xi3 xi3 NOUN issue-793 161 35 ) ) PUNCT issue-793 161 36 and and CCONJ issue-793 161 37 time time NOUN issue-793 161 38 to to PART issue-793 161 39 prepare prepare VERB issue-793 161 40 and and CCONJ issue-793 161 41 pay pay VERB issue-793 161 42 taxes taxis NOUN issue-793 161 43 ( ( PUNCT issue-793 161 44 hours hour NOUN issue-793 161 45 ) ) PUNCT issue-793 161 46 xi4 xi4 NOUN issue-793 161 47 ( ( PUNCT issue-793 161 48 ) ) PUNCT issue-793 161 49 with with ADP issue-793 161 50 the the DET issue-793 161 51 magnitude magnitude NOUN issue-793 161 52 of of ADP issue-793 161 53 fdi fdi PROPN issue-793 161 54 , , PUNCT issue-793 161 55 which which PRON issue-793 161 56 is be AUX issue-793 161 57 one one NUM issue-793 161 58 of of ADP issue-793 161 59 the the DET issue-793 161 60 reasons reason NOUN issue-793 161 61 for for ADP issue-793 161 62 the the DET issue-793 161 63 appearance appearance NOUN issue-793 161 64 of of ADP issue-793 161 65 a a DET issue-793 161 66 minus minus NOUN issue-793 161 67 sign sign NOUN issue-793 161 68 in in ADP issue-793 161 69 the the DET issue-793 161 70 regression regression NOUN issue-793 161 71 parameters parameter NOUN issue-793 161 72 for for ADP issue-793 161 73 these these DET issue-793 161 74 variables variable NOUN issue-793 161 75 . . PUNCT issue-793 162 1 the the DET issue-793 162 2 magnitude magnitude NOUN issue-793 162 3 of of ADP issue-793 162 4 each each DET issue-793 162 5 parameter parameter NOUN issue-793 162 6 in in ADP issue-793 162 7 the the DET issue-793 162 8 model model NOUN issue-793 162 9 indicates indicate VERB issue-793 162 10 how how SCONJ issue-793 162 11 much much ADJ issue-793 162 12 the the DET issue-793 162 13 value value NOUN issue-793 162 14 of of ADP issue-793 162 15 the the DET issue-793 162 16 resulting result VERB issue-793 162 17 variable variable NOUN issue-793 162 18 will will AUX issue-793 162 19 change change VERB issue-793 162 20 by by ADP issue-793 162 21 increasing increase VERB issue-793 162 22 or or CCONJ issue-793 162 23 decreasing decrease VERB issue-793 162 24 the the DET issue-793 162 25 relevant relevant ADJ issue-793 162 26 factor factor NOUN issue-793 162 27 by by ADP issue-793 162 28 one one NUM issue-793 162 29 unit unit NOUN issue-793 162 30 . . PUNCT issue-793 163 1 thus thus ADV issue-793 163 2 , , PUNCT issue-793 163 3 in in ADP issue-793 163 4 a a DET issue-793 163 5 study study NOUN issue-793 163 6 with with ADP issue-793 163 7 a a DET issue-793 163 8 1 1 NUM issue-793 163 9 % % NOUN issue-793 163 10 increase increase NOUN issue-793 163 11 in in ADP issue-793 163 12 the the DET issue-793 163 13 factor factor NOUN issue-793 163 14 variable variable NOUN issue-793 163 15 xi2 xi2 PROPN issue-793 163 16 , , PUNCT issue-793 163 17 the the DET issue-793 163 18 resultant resultant NOUN issue-793 163 19 variable variable NOUN issue-793 163 20 ( ( PUNCT issue-793 163 21 foreign foreign ADJ issue-793 163 22 direct direct ADJ issue-793 163 23 investment investment NOUN issue-793 163 24 , , PUNCT issue-793 163 25 net net ADJ issue-793 163 26 inflows inflow NOUN issue-793 163 27 ) ) PUNCT issue-793 163 28 will will AUX issue-793 163 29 increase increase VERB issue-793 163 30 by by ADP issue-793 163 31 4.1598 4.1598 NUM issue-793 163 32 % % NOUN issue-793 163 33 , , PUNCT issue-793 163 34 and and CCONJ issue-793 163 35 with with ADP issue-793 163 36 the the DET issue-793 163 37 1 1 NUM issue-793 163 38 % % NOUN issue-793 163 39 increase increase NOUN issue-793 163 40 in in ADP issue-793 163 41 the the DET issue-793 163 42 factor factor NOUN issue-793 163 43 variable variable NOUN issue-793 163 44 xi5 xi5 PROPN issue-793 163 45 by by ADP issue-793 163 46 1.3401 1.3401 NUM issue-793 163 47 % % NOUN issue-793 163 48 . . PUNCT issue-793 164 1 an an DET issue-793 164 2 increase increase NOUN issue-793 164 3 in in ADP issue-793 164 4 the the DET issue-793 164 5 other other ADJ issue-793 164 6 two two NUM issue-793 164 7 factor factor NOUN issue-793 164 8 variables variable NOUN issue-793 164 9 leads lead VERB issue-793 164 10 to to ADP issue-793 164 11 a a DET issue-793 164 12 decrease decrease NOUN issue-793 164 13 in in ADP issue-793 164 14 the the DET issue-793 164 15 resultant resultant NOUN issue-793 164 16 variable variable NOUN issue-793 164 17 . . PUNCT issue-793 165 1 the the DET issue-793 165 2 degree degree NOUN issue-793 165 3 of of ADP issue-793 165 4 influence influence NOUN issue-793 165 5 of of ADP issue-793 165 6 factor factor NOUN issue-793 165 7 variables variable NOUN issue-793 165 8 on on ADP issue-793 165 9 the the DET issue-793 165 10 outcome outcome NOUN issue-793 165 11 variable variable NOUN issue-793 165 12 can can AUX issue-793 165 13 be be AUX issue-793 165 14 detected detect VERB issue-793 165 15 in in ADP issue-793 165 16 two two NUM issue-793 165 17 ways way NOUN issue-793 165 18 : : PUNCT issue-793 165 19 1 1 NUM issue-793 165 20 ) ) PUNCT issue-793 165 21 by by ADP issue-793 165 22 analyzing analyze VERB issue-793 165 23 the the DET issue-793 165 24 parameters parameter NOUN issue-793 165 25 of of ADP issue-793 165 26 the the DET issue-793 165 27 regression regression NOUN issue-793 165 28 model model NOUN issue-793 165 29 ; ; PUNCT issue-793 165 30 2 2 X issue-793 165 31 ) ) PUNCT issue-793 165 32 by by ADP issue-793 165 33 analyzing analyze VERB issue-793 165 34 the the DET issue-793 165 35 private private ADJ issue-793 165 36 correlation correlation NOUN issue-793 165 37 coefficients coefficient NOUN issue-793 165 38 . . PUNCT issue-793 166 1 in in ADP issue-793 166 2 this this DET issue-793 166 3 paper paper NOUN issue-793 166 4 the the DET issue-793 166 5 first first ADJ issue-793 166 6 method method NOUN issue-793 166 7 was be AUX issue-793 166 8 used use VERB issue-793 166 9 , , PUNCT issue-793 166 10 which which PRON issue-793 166 11 was be AUX issue-793 166 12 the the DET issue-793 166 13 least least ADJ issue-793 166 14 time time NOUN issue-793 166 15 consuming consuming NOUN issue-793 166 16 and and CCONJ issue-793 166 17 simple simple NOUN issue-793 166 18 . . PUNCT issue-793 167 1 the the DET issue-793 167 2 estimation estimation NOUN issue-793 167 3 of of ADP issue-793 167 4 the the DET issue-793 167 5 factors factor NOUN issue-793 167 6 influence influence NOUN issue-793 167 7 degree degree NOUN issue-793 167 8 by by ADP issue-793 167 9 analyzing analyze VERB issue-793 167 10 the the DET issue-793 167 11 parameters parameter NOUN issue-793 167 12 ( ( PUNCT issue-793 167 13 coefficients coefficient NOUN issue-793 167 14 ) ) PUNCT issue-793 167 15 of of ADP issue-793 167 16 the the DET issue-793 167 17 regression regression NOUN issue-793 167 18 model model NOUN issue-793 167 19 can can AUX issue-793 167 20 be be AUX issue-793 167 21 performed perform VERB issue-793 167 22 in in ADP issue-793 167 23 two two NUM issue-793 167 24 ways way NOUN issue-793 167 25 : : PUNCT issue-793 167 26 – – PUNCT issue-793 167 27 using use VERB issue-793 167 28 beta beta ADJ issue-793 167 29 coefficients coefficient NOUN issue-793 167 30 ; ; PUNCT issue-793 167 31 – – PUNCT issue-793 167 32 using use VERB issue-793 167 33 the the DET issue-793 167 34 coefficients coefficient NOUN issue-793 167 35 of of ADP issue-793 167 36 elasticity elasticity NOUN issue-793 167 37 . . PUNCT issue-793 168 1 a a DET issue-793 168 2 direct direct ADJ issue-793 168 3 comparison comparison NOUN issue-793 168 4 of of ADP issue-793 168 5 regression regression NOUN issue-793 168 6 coefficients coefficient NOUN issue-793 168 7 in in ADP issue-793 168 8 the the DET issue-793 168 9 multiple multiple ADJ issue-793 168 10 regression regression NOUN issue-793 168 11 equation equation NOUN issue-793 168 12 gives give VERB issue-793 168 13 an an DET issue-793 168 14 idea idea NOUN issue-793 168 15 of of ADP issue-793 168 16 the the DET issue-793 168 17 factor factor NOUN issue-793 168 18 influence influence NOUN issue-793 168 19 degree degree NOUN issue-793 168 20 traits trait NOUN issue-793 168 21 on on ADP issue-793 168 22 the the DET issue-793 168 23 outcome outcome NOUN issue-793 168 24 variable variable NOUN issue-793 168 25 only only ADV issue-793 168 26 when when SCONJ issue-793 168 27 they they PRON issue-793 168 28 are be AUX issue-793 168 29 expressed express VERB issue-793 168 30 in in ADP issue-793 168 31 identical identical ADJ issue-793 168 32 units unit NOUN issue-793 168 33 and and CCONJ issue-793 168 34 have have VERB issue-793 168 35 approximately approximately ADV issue-793 168 36 the the DET issue-793 168 37 same same ADJ issue-793 168 38 fluctuations fluctuation NOUN issue-793 168 39 . . PUNCT issue-793 169 1 normalized normalize VERB issue-793 169 2 regression regression NOUN issue-793 169 3 coefficients coefficient NOUN issue-793 169 4 βj βj PRON issue-793 169 5 are be AUX issue-793 169 6 used use VERB issue-793 169 7 to to PART issue-793 169 8 make make VERB issue-793 169 9 the the DET issue-793 169 10 regression regression NOUN issue-793 169 11 coefficients coefficient NOUN issue-793 169 12 comparable comparable ADJ issue-793 169 13 . . PUNCT issue-793 170 1 the the DET issue-793 170 2 coefficient coefficient NOUN issue-793 170 3 βj βj PRON issue-793 170 4 shows show VERB issue-793 170 5 the the DET issue-793 170 6 magnitude magnitude NOUN issue-793 170 7 of of ADP issue-793 170 8 the the DET issue-793 170 9 change change NOUN issue-793 170 10 in in ADP issue-793 170 11 the the DET issue-793 170 12 result result NOUN issue-793 170 13 factor factor NOUN issue-793 170 14 in in ADP issue-793 170 15 the the DET issue-793 170 16 values value NOUN issue-793 170 17 of of ADP issue-793 170 18 the the DET issue-793 170 19 root root NOUN issue-793 170 20 mean mean VERB issue-793 170 21 square square ADJ issue-793 170 22 error error NOUN issue-793 170 23 when when SCONJ issue-793 170 24 changing change VERB issue-793 170 25 the the DET issue-793 170 26 factor factor NOUN issue-793 170 27 sign sign NOUN issue-793 170 28 xj xj PROPN issue-793 170 29 by by ADP issue-793 170 30 one one NUM issue-793 170 31 standard standard ADJ issue-793 170 32 error error NOUN issue-793 170 33 : : PUNCT issue-793 170 34 βj βj X issue-793 170 35 = = SYM issue-793 170 36 aj aj PROPN issue-793 170 37 ( ( PUNCT issue-793 170 38 σxi σxi PROPN issue-793 170 39 /σy /σy PUNCT issue-793 170 40 ) ) PUNCT issue-793 170 41 , , PUNCT issue-793 170 42 where where SCONJ issue-793 170 43 aj aj PROPN issue-793 170 44 is be AUX issue-793 170 45 the the DET issue-793 170 46 regression regression NOUN issue-793 170 47 coefficient coefficient NOUN issue-793 170 48 at at ADP issue-793 170 49 the the DET issue-793 170 50 x x X issue-793 170 51 j j PROPN issue-793 170 52 factor factor NOUN issue-793 170 53 , , PUNCT issue-793 170 54 j j PROPN issue-793 170 55 m= m= PUNCT issue-793 170 56 1 1 NUM issue-793 170 57 2 2 NUM issue-793 170 58 , , PUNCT issue-793 170 59 , , PUNCT issue-793 170 60 ... ... PUNCT issue-793 170 61 , , PUNCT issue-793 170 62 . . PUNCT issue-793 171 1 the the DET issue-793 171 2 βj βj NOUN issue-793 171 3 coefficients coefficient NOUN issue-793 171 4 that that PRON issue-793 171 5 characterize characterize VERB issue-793 171 6 the the DET issue-793 171 7 impact impact NOUN issue-793 171 8 of of ADP issue-793 171 9 tax tax NOUN issue-793 171 10 revenue revenue NOUN issue-793 171 11 β2 β2 NOUN issue-793 171 12 ( ( PUNCT issue-793 171 13 ) ) PUNCT issue-793 171 14 , , PUNCT issue-793 171 15 taxes taxis NOUN issue-793 171 16 on on ADP issue-793 171 17 income income NOUN issue-793 171 18 , , PUNCT issue-793 171 19 profits profit NOUN issue-793 171 20 and and CCONJ issue-793 171 21 capital capital NOUN issue-793 171 22 gains gain NOUN issue-793 171 23 β3 β3 PROPN issue-793 171 24 ( ( PUNCT issue-793 171 25 ) ) PUNCT issue-793 171 26 , , PUNCT issue-793 171 27 time time NOUN issue-793 171 28 to to PART issue-793 171 29 prepare prepare VERB issue-793 171 30 and and CCONJ issue-793 171 31 pay pay VERB issue-793 171 32 taxes taxis NOUN issue-793 171 33 β4 β4 PROPN issue-793 171 34 ( ( PUNCT issue-793 171 35 ) ) PUNCT issue-793 171 36 and and CCONJ issue-793 171 37 total total ADJ issue-793 171 38 tax tax NOUN issue-793 171 39 rate rate NOUN issue-793 171 40 β5 β5 PROPN issue-793 171 41 ( ( PUNCT issue-793 171 42 ) ) PUNCT issue-793 171 43 on on ADP issue-793 171 44 foreign foreign ADJ issue-793 171 45 direct direct ADJ issue-793 171 46 investment investment NOUN issue-793 171 47 , , PUNCT issue-793 171 48 net net ADJ issue-793 171 49 inflows inflow NOUN issue-793 171 50 in in ADP issue-793 171 51 the the DET issue-793 171 52 model model NOUN issue-793 171 53 are be AUX issue-793 171 54 calculated calculate VERB issue-793 171 55 : : PUNCT issue-793 171 56 ŷt ŷt ADJ issue-793 171 57 = = X issue-793 171 58 – – PUNCT issue-793 171 59 2,341 2,341 NUM issue-793 171 60 + + SYM issue-793 171 61 4,1598xi2 4,1598xi2 NUM issue-793 171 62 – – PUNCT issue-793 171 63 1,9615 1,9615 NUM issue-793 171 64 xi3 xi3 NOUN issue-793 171 65 – – PUNCT issue-793 171 66 1,7167 1,7167 NUM issue-793 171 67 xi4 xi4 NOUN issue-793 172 1 + + CCONJ issue-793 172 2 +1,3401 +1,3401 PROPN issue-793 172 3 xi5 xi5 PROPN issue-793 172 4 mean mean VERB issue-793 172 5 square square ADJ issue-793 172 6 deviations deviation NOUN issue-793 172 7 of of ADP issue-793 172 8 the the DET issue-793 172 9 variables variable NOUN issue-793 172 10 : : PUNCT issue-793 172 11 σy σy NOUN issue-793 172 12 = = PUNCT issue-793 172 13 −2 −2 PROPN issue-793 172 14 447 447 NUM issue-793 172 15 1 1 NUM issue-793 172 16 , , PUNCT issue-793 172 17 , , PUNCT issue-793 172 18 ; ; PUNCT issue-793 172 19 σx2 σx2 X issue-793 172 20 448 448 NUM issue-793 172 21 6= 6= NUM issue-793 172 22 , , PUNCT issue-793 172 23 ; ; PUNCT issue-793 172 24 σx3 σx3 NOUN issue-793 172 25 0 0 NUM issue-793 172 26 2023531= 2023531= NUM issue-793 172 27 , , PUNCT issue-793 172 28 ; ; PUNCT issue-793 172 29 σx σx ADP issue-793 172 30 4 4 NUM issue-793 172 31 0 0 NUM issue-793 172 32 360497= 360497= NUM issue-793 172 33 − − NOUN issue-793 172 34 , , PUNCT issue-793 172 35 ; ; PUNCT issue-793 172 36 σx5 σx5 PROPN issue-793 172 37 0 0 NUM issue-793 173 1 7440662= 7440662= NUM issue-793 173 2 , , PUNCT issue-793 173 3 . . PUNCT issue-793 174 1 to to PART issue-793 174 2 calculate calculate VERB issue-793 174 3 beta beta ADJ issue-793 174 4 coefficients coefficient NOUN issue-793 174 5 we we PRON issue-793 174 6 use use VERB issue-793 174 7 the the DET issue-793 174 8 formula formula NOUN issue-793 174 9 β β PROPN issue-793 174 10 σ σ X issue-793 174 11 σj σj PROPN issue-793 174 12 j j PROPN issue-793 174 13 x x PROPN issue-793 174 14 y y PROPN issue-793 174 15 a a DET issue-793 174 16 i= i= PROPN issue-793 174 17   VERB issue-793 174 18   NOUN issue-793 174 19   INTJ issue-793 174 20   INTJ issue-793 174 21   PUNCT issue-793 175 1   INTJ issue-793 175 2 . . PUNCT issue-793 176 1 we we PRON issue-793 176 2 obtain obtain VERB issue-793 176 3 the the DET issue-793 176 4 following follow VERB issue-793 176 5 values value NOUN issue-793 176 6 : : PUNCT issue-793 176 7 β2 β2 NOUN issue-793 176 8 0 0 NUM issue-793 176 9 76242= 76242= NUM issue-793 176 10 , , PUNCT issue-793 176 11 β3 β3 ADV issue-793 176 12 0 0 NUM issue-793 176 13 16221= 16221= NUM issue-793 176 14 , , PUNCT issue-793 176 15 β4 β4 PROPN issue-793 176 16 0 0 NUM issue-793 176 17 02524= 02524= PROPN issue-793 176 18 , , PUNCT issue-793 176 19 β5 β5 NOUN issue-793 176 20 0 0 PROPN issue-793 177 1 407687= 407687= PROPN issue-793 177 2 , , PUNCT issue-793 177 3 from from ADP issue-793 177 4 here here ADV issue-793 177 5 it it PRON issue-793 177 6 was be AUX issue-793 177 7 seen see VERB issue-793 177 8 that that SCONJ issue-793 177 9 the the DET issue-793 177 10 most most ADV issue-793 177 11 significant significant ADJ issue-793 177 12 impact impact NOUN issue-793 177 13 on on ADP issue-793 177 14 foreign foreign ADJ issue-793 177 15 direct direct ADJ issue-793 177 16 investment investment NOUN issue-793 177 17 , , PUNCT issue-793 177 18 net net ADJ issue-793 177 19 inflows inflow NOUN issue-793 177 20 is be AUX issue-793 177 21 made make VERB issue-793 177 22 by by ADP issue-793 177 23 tax tax NOUN issue-793 177 24 revenue revenue NOUN issue-793 177 25 β2 β2 NOUN issue-793 177 26 0 0 PROPN issue-793 178 1 76242= 76242= PROPN issue-793 178 2 , , PUNCT issue-793 178 3 , , PUNCT issue-793 178 4 total total ADJ issue-793 178 5 tax tax NOUN issue-793 178 6 rate rate NOUN issue-793 178 7 β5 β5 PROPN issue-793 178 8 0 0 PROPN issue-793 178 9 407687= 407687= NUM issue-793 178 10 , , PUNCT issue-793 178 11 . . PUNCT issue-793 179 1 in in ADP issue-793 179 2 doing do VERB issue-793 179 3 so so ADV issue-793 179 4 , , PUNCT issue-793 179 5 tax tax NOUN issue-793 179 6 revenue revenue NOUN issue-793 179 7 affects affect VERB issue-793 179 8 foreign foreign ADJ issue-793 179 9 direct direct ADJ issue-793 179 10 investment investment NOUN issue-793 179 11 , , PUNCT issue-793 179 12 net net ADJ issue-793 179 13 inflows inflow NOUN issue-793 179 14 in in ADP issue-793 179 15 1.9 1.9 NUM issue-793 179 16 times time NOUN issue-793 179 17 ( ( PUNCT issue-793 179 18 0.76242 0.76242 NUM issue-793 179 19 / / SYM issue-793 179 20 0.407687 0.407687 NUM issue-793 179 21 ) ) PUNCT issue-793 179 22 stronger strong ADJ issue-793 179 23 than than ADP issue-793 179 24 total total ADJ issue-793 179 25 tax tax NOUN issue-793 179 26 rate rate NOUN issue-793 179 27 . . PUNCT issue-793 180 1 also also ADV issue-793 180 2 , , PUNCT issue-793 180 3 temporary temporary ADJ issue-793 180 4 elasticity elasticity NOUN issue-793 180 5 coefficients coefficient NOUN issue-793 180 6 ej ej PROPN issue-793 180 7 are be AUX issue-793 180 8 used use VERB issue-793 180 9 to to PART issue-793 180 10 estimate estimate VERB issue-793 180 11 the the DET issue-793 180 12 degree degree NOUN issue-793 180 13 of of ADP issue-793 180 14 influence influence NOUN issue-793 180 15 of of ADP issue-793 180 16 factor factor NOUN issue-793 180 17 traits trait NOUN issue-793 180 18 , , PUNCT issue-793 180 19 relative relative ADJ issue-793 180 20 xj xj PROPN issue-793 180 21 . . PROPN issue-793 180 22 or or CCONJ issue-793 180 23 å å PROPN issue-793 180 24 a a DET issue-793 180 25 x x SYM issue-793 180 26 y y PROPN issue-793 180 27 j j PROPN issue-793 180 28 j j PROPN issue-793 180 29 j≈ j≈ PROPN issue-793 180 30 ⋅ ⋅ PROPN issue-793 180 31 , , PUNCT issue-793 180 32 where where SCONJ issue-793 180 33 is be AUX issue-793 180 34 a a DET issue-793 180 35 derivative derivative NOUN issue-793 180 36 of of ADP issue-793 180 37 a a DET issue-793 180 38 regression regression NOUN issue-793 180 39 on on ADP issue-793 180 40 a a DET issue-793 180 41 variable variable ADJ issue-793 180 42 xj xj NOUN issue-793 180 43 . . PUNCT issue-793 181 1 the the DET issue-793 181 2 coefficient coefficient NOUN issue-793 181 3 ej ej PROPN issue-793 181 4 shows show VERB issue-793 181 5 how how SCONJ issue-793 181 6 many many ADJ issue-793 181 7 percent percent NOUN issue-793 181 8 the the DET issue-793 181 9 result result NOUN issue-793 181 10 will will AUX issue-793 181 11 change change VERB issue-793 181 12 if if SCONJ issue-793 181 13 the the DET issue-793 181 14 factor factor NOUN issue-793 181 15 is be AUX issue-793 181 16 changed change VERB issue-793 181 17 by by ADP issue-793 181 18 one one NUM issue-793 181 19 percent percent NOUN issue-793 181 20 when when SCONJ issue-793 181 21 a a DET issue-793 181 22 x x X issue-793 181 23 x x SYM issue-793 181 24 x x NOUN issue-793 181 25 yt yt PRON issue-793 181 26 t= t= NUM issue-793 181 27 ( ( PUNCT issue-793 181 28 ) ) PUNCT issue-793 181 29 ⋅ ⋅ PROPN issue-793 181 30 = = SYM issue-793 182 1 − − PROPN issue-793 182 2 − − NUM issue-793 182 3 −1 −1 NOUN issue-793 182 4 233 233 NUM issue-793 182 5 664552 664552 NUM issue-793 182 6 0 0 NUM issue-793 182 7 004414 004414 NUM issue-793 182 8 165 165 NUM issue-793 182 9 980835 980835 NUM issue-793 182 10 88 88 NUM issue-793 182 11 326984 326984 NUM issue-793 182 12 61 61 NUM issue-793 182 13 16 16 NUM issue-793 182 14 , , PUNCT issue-793 182 15 , , PUNCT issue-793 182 16 , , PUNCT issue-793 182 17 , , PUNCT issue-793 182 18 , , PUNCT issue-793 182 19 77152 77152 NUM issue-793 182 20 0 0 SYM issue-793 182 21 004414 004414 NUM issue-793 182 22 61 61 NUM issue-793 182 23 167152 167152 NUM issue-793 182 24 0 0 NUM issue-793 182 25 00001 00001 NUM issue-793 182 26 0 0 NUM issue-793 183 1 000729 000729 NUM issue-793 183 2 0 0 NUM issue-793 183 3 002651 002651 NUM issue-793 183 4 44 44 NUM issue-793 183 5 , , PUNCT issue-793 183 6 ... ... PUNCT issue-793 183 7 , , PUNCT issue-793 183 8 , , PUNCT issue-793 183 9 ... ... PUNCT issue-793 183 10 , , PUNCT issue-793 183 11 , , PUNCT issue-793 183 12 ... ... PUNCT issue-793 184 1 − − PROPN issue-793 184 2 − − NOUN issue-793 184 3 , , PUNCT issue-793 184 4 , , PUNCT issue-793 184 5 , , PUNCT issue-793 184 6 ... ... PUNCT issue-793 184 7 , , PUNCT issue-793 184 8 , , PUNCT issue-793 184 9 ... ... PUNCT issue-793 184 10 , , PUNCT issue-793 184 11 , , PUNCT issue-793 184 12 437166 437166 NUM issue-793 184 13 0 0 NUM issue-793 184 14 00169 00169 NUM issue-793 184 15 23 23 NUM issue-793 184 16 459449 459449 NUM issue-793 184 17 0 0 NUM issue-793 184 18 000729 000729 NUM issue-793 184 19 16 16 NUM issue-793 184 20 730803 730803 NUM issue-793 184 21 106890 106890 NUM issue-793 184 22 0 0 NUM issue-793 185 1 − − NOUN issue-793 185 2 − − NUM issue-793 185 3 • • NUM issue-793 185 4 1160603392 1160603392 NUM issue-793 185 5 0 0 NUM issue-793 185 6 159030 159030 NUM issue-793 185 7 0 0 NUM issue-793 185 8 313010 313010 NUM issue-793 185 9 1 1 NUM issue-793 185 10 463580 463580 NUM issue-793 185 11 1 1 NUM issue-793 185 12 2014 2014 NUM issue-793 185 13 2994 2994 NUM issue-793 185 14 4 4 NUM issue-793 185 15 1598 1598 NUM issue-793 185 16 1961 1961 NUM issue-793 185 17 , , PUNCT issue-793 185 18 , , PUNCT issue-793 185 19 , , PUNCT issue-793 185 20 , , PUNCT issue-793 185 21 , , PUNCT issue-793 185 22 , , PUNCT issue-793 185 23 = = PUNCT issue-793 185 24 − − PROPN issue-793 185 25 − − NOUN issue-793 185 26 , , PUNCT issue-793 185 27 , , PUNCT issue-793 185 28 , , PUNCT issue-793 185 29 , , PUNCT issue-793 185 30 5899 5899 NUM issue-793 185 31 171 171 NUM issue-793 185 32 3482 3482 NUM issue-793 185 33 1340 1340 NUM issue-793 185 34 8085 8085 NUM issue-793 185 35 − − PRON issue-793 185 36 baltic baltic ADJ issue-793 185 37 journal journal NOUN issue-793 185 38 of of ADP issue-793 185 39 economic economic ADJ issue-793 185 40 studies study NOUN issue-793 185 41 91 91 NUM issue-793 185 42 vol vol NOUN issue-793 185 43 . . PROPN issue-793 186 1 6 6 NUM issue-793 186 2 , , PUNCT issue-793 186 3 no no INTJ issue-793 186 4 . . NOUN issue-793 186 5 2 2 NUM issue-793 186 6 , , PUNCT issue-793 186 7 2020 2020 NUM issue-793 186 8 the the DET issue-793 186 9 values value NOUN issue-793 186 10 of of ADP issue-793 186 11 other other ADJ issue-793 186 12 factors factor NOUN issue-793 186 13 are be AUX issue-793 186 14 fixed fix VERB issue-793 186 15 at at ADP issue-793 186 16 any any DET issue-793 186 17 level level NOUN issue-793 186 18 . . PUNCT issue-793 187 1 the the DET issue-793 187 2 coefficients coefficient NOUN issue-793 187 3 of of ADP issue-793 187 4 elasticity elasticity NOUN issue-793 187 5 å å PROPN issue-793 187 6 j j NOUN issue-793 187 7 that that PRON issue-793 187 8 characterize characterize VERB issue-793 187 9 the the DET issue-793 187 10 impact impact NOUN issue-793 187 11 of of ADP issue-793 187 12 tax tax NOUN issue-793 187 13 revenue revenue NOUN issue-793 187 14 å2 å2 PROPN issue-793 187 15 ( ( PUNCT issue-793 187 16 ) ) PUNCT issue-793 187 17 , , PUNCT issue-793 187 18 taxes taxis NOUN issue-793 187 19 on on ADP issue-793 187 20 income income NOUN issue-793 187 21 , , PUNCT issue-793 187 22 profits profit NOUN issue-793 187 23 and and CCONJ issue-793 187 24 capital capital NOUN issue-793 187 25 gains gain NOUN issue-793 187 26 å3 å3 PROPN issue-793 187 27 ( ( PUNCT issue-793 187 28 ) ) PUNCT issue-793 187 29 , , PUNCT issue-793 187 30 time time NOUN issue-793 187 31 to to PART issue-793 187 32 prepare prepare VERB issue-793 187 33 and and CCONJ issue-793 187 34 pay pay VERB issue-793 187 35 taxes taxis NOUN issue-793 187 36 å4 å4 PROPN issue-793 187 37 ( ( PUNCT issue-793 187 38 ) ) PUNCT issue-793 187 39 and and CCONJ issue-793 187 40 total total ADJ issue-793 187 41 tax tax NOUN issue-793 187 42 rate rate NOUN issue-793 187 43 å5 å5 PROPN issue-793 187 44 ( ( PUNCT issue-793 187 45 ) ) PUNCT issue-793 187 46 on on ADP issue-793 187 47 foreign foreign ADJ issue-793 187 48 direct direct ADJ issue-793 187 49 investment investment NOUN issue-793 187 50 , , PUNCT issue-793 187 51 net net ADJ issue-793 187 52 inflows inflow NOUN issue-793 187 53 in in ADP issue-793 187 54 the the DET issue-793 187 55 model model NOUN issue-793 187 56 are be AUX issue-793 187 57 calculated calculate VERB issue-793 187 58 ŷt ŷt PRON issue-793 187 59 = = PUNCT issue-793 187 60 – – PUNCT issue-793 187 61 20,341 20,341 NUM issue-793 187 62 + + NOUN issue-793 187 63 4,1598xi2 4,1598xi2 NUM issue-793 187 64 – – PUNCT issue-793 187 65 1,9615 1,9615 NUM issue-793 187 66 xi3 xi3 NOUN issue-793 187 67 – – PUNCT issue-793 187 68 1,7167 1,7167 NUM issue-793 187 69 xi4 xi4 NOUN issue-793 188 1 + + CCONJ issue-793 188 2 +1,3401 +1,3401 PROPN issue-793 188 3 xi5 xi5 PROPN issue-793 188 4 under under ADP issue-793 188 5 these these DET issue-793 188 6 conditions condition NOUN issue-793 188 7 , , PUNCT issue-793 188 8 the the DET issue-793 188 9 coefficients coefficient NOUN issue-793 188 10 of of ADP issue-793 188 11 elasticity elasticity NOUN issue-793 188 12 are be AUX issue-793 188 13 as as SCONJ issue-793 188 14 follows follow VERB issue-793 188 15 : : PUNCT issue-793 188 16 å2 å2 NOUN issue-793 188 17 0 0 NUM issue-793 189 1 9768= 9768= NUM issue-793 189 2 , , PUNCT issue-793 189 3 å3 å3 PROPN issue-793 189 4 0 0 NUM issue-793 189 5 5041= 5041= NUM issue-793 189 6 , , PUNCT issue-793 189 7 å4 å4 PROPN issue-793 189 8 0 0 NUM issue-793 189 9 0857= 0857= NUM issue-793 189 10 , , PUNCT issue-793 189 11 å5 å5 PROPN issue-793 189 12 0 0 NUM issue-793 189 13 9612= 9612= NUM issue-793 189 14 , , PUNCT issue-793 189 15 comparison comparison NOUN issue-793 189 16 of of ADP issue-793 189 17 the the DET issue-793 189 18 coefficients coefficient NOUN issue-793 189 19 shows show VERB issue-793 189 20 that that SCONJ issue-793 189 21 on on ADP issue-793 189 22 average average ADJ issue-793 189 23 tax tax NOUN issue-793 189 24 revenue revenue NOUN issue-793 189 25 affects affect VERB issue-793 189 26 foreign foreign ADJ issue-793 189 27 direct direct ADJ issue-793 189 28 investment investment NOUN issue-793 189 29 , , PUNCT issue-793 189 30 net net ADJ issue-793 189 31 inflows inflow NOUN issue-793 189 32 with with ADP issue-793 189 33 the the DET issue-793 189 34 same same ADJ issue-793 189 35 strength strength NOUN issue-793 189 36 as as ADP issue-793 189 37 time time NOUN issue-793 189 38 to to PART issue-793 189 39 prepare prepare VERB issue-793 189 40 and and CCONJ issue-793 189 41 pay pay VERB issue-793 189 42 taxes taxis NOUN issue-793 189 43 ( ( PUNCT issue-793 189 44 , , PUNCT issue-793 189 45 ; ; PUNCT issue-793 189 46 å2 å2 PROPN issue-793 189 47 0 0 NUM issue-793 190 1 9768= 9768= NUM issue-793 190 2 å5 å5 ADJ issue-793 190 3 0 0 NUM issue-793 190 4 9612= 9612= NUM issue-793 190 5 , , PUNCT issue-793 190 6 ) ) PUNCT issue-793 190 7 , , PUNCT issue-793 190 8 but but CCONJ issue-793 190 9 almost almost ADV issue-793 190 10 twice twice DET issue-793 190 11 as as ADV issue-793 190 12 much much ADJ issue-793 190 13 as as ADP issue-793 190 14 taxes taxis NOUN issue-793 190 15 on on ADP issue-793 190 16 income income NOUN issue-793 190 17 , , PUNCT issue-793 190 18 profits profit NOUN issue-793 190 19 and and CCONJ issue-793 190 20 capital capital NOUN issue-793 190 21 gains gain NOUN issue-793 190 22 ( ( PUNCT issue-793 190 23 , , PUNCT issue-793 190 24 ) ) PUNCT issue-793 190 25 å3 å3 PROPN issue-793 190 26 0 0 NUM issue-793 190 27 5041= 5041= NUM issue-793 190 28 . . PUNCT issue-793 191 1 this this DET issue-793 191 2 conclusion conclusion NOUN issue-793 191 3 does do AUX issue-793 191 4 not not PART issue-793 191 5 coincide coincide VERB issue-793 191 6 with with ADP issue-793 191 7 the the DET issue-793 191 8 conclusion conclusion NOUN issue-793 191 9 obtained obtain VERB issue-793 191 10 using use VERB issue-793 191 11 beta beta ADJ issue-793 191 12 coefficients coefficient NOUN issue-793 191 13 . . PUNCT issue-793 192 1 it it PRON issue-793 192 2 is be AUX issue-793 192 3 accepted accept VERB issue-793 192 4 that that SCONJ issue-793 192 5 a a DET issue-793 192 6 more more ADV issue-793 192 7 accurate accurate ADJ issue-793 192 8 conclusion conclusion NOUN issue-793 192 9 is be AUX issue-793 192 10 the the DET issue-793 192 11 use use NOUN issue-793 192 12 of of ADP issue-793 192 13 beta beta ADJ issue-793 192 14 coefficients coefficient NOUN issue-793 192 15 . . PUNCT issue-793 193 1 however however ADV issue-793 193 2 , , PUNCT issue-793 193 3 elasticity elasticity NOUN issue-793 193 4 coefficients coefficient NOUN issue-793 193 5 have have VERB issue-793 193 6 a a DET issue-793 193 7 better well ADJ issue-793 193 8 economic economic ADJ issue-793 193 9 interpretation interpretation NOUN issue-793 193 10 . . PUNCT issue-793 194 1 thus thus ADV issue-793 194 2 , , PUNCT issue-793 194 3 using use VERB issue-793 194 4 a a DET issue-793 194 5 correlation correlation NOUN issue-793 194 6 - - PUNCT issue-793 194 7 regression regression NOUN issue-793 194 8 analysis analysis NOUN issue-793 194 9 , , PUNCT issue-793 194 10 a a DET issue-793 194 11 regression regression NOUN issue-793 194 12 equation equation NOUN issue-793 194 13 is be AUX issue-793 194 14 constructed construct VERB issue-793 194 15 that that PRON issue-793 194 16 can can AUX issue-793 194 17 be be AUX issue-793 194 18 applied apply VERB issue-793 194 19 in in ADP issue-793 194 20 calculating calculate VERB issue-793 194 21 the the DET issue-793 194 22 projected project VERB issue-793 194 23 value value NOUN issue-793 194 24 of of ADP issue-793 194 25 foreign foreign ADJ issue-793 194 26 direct direct ADJ issue-793 194 27 investment investment NOUN issue-793 194 28 into into ADP issue-793 194 29 the the DET issue-793 194 30 country country NOUN issue-793 194 31 . . PUNCT issue-793 195 1 5 5 X issue-793 195 2 . . X issue-793 195 3 conclusions conclusion NOUN issue-793 195 4 therefore therefore ADV issue-793 195 5 , , PUNCT issue-793 195 6 tax tax NOUN issue-793 195 7 policy policy NOUN issue-793 195 8 and and CCONJ issue-793 195 9 its its PRON issue-793 195 10 tasks task NOUN issue-793 195 11 within within ADP issue-793 195 12 a a DET issue-793 195 13 systematic systematic ADJ issue-793 195 14 approach approach NOUN issue-793 195 15 can can AUX issue-793 195 16 be be AUX issue-793 195 17 formulated formulate VERB issue-793 195 18 as as ADP issue-793 195 19 a a DET issue-793 195 20 concept concept NOUN issue-793 195 21 of of ADP issue-793 195 22 " " PUNCT issue-793 195 23 economic economic ADJ issue-793 195 24 development development NOUN issue-793 195 25 priority priority NOUN issue-793 195 26 " " PUNCT issue-793 195 27 , , PUNCT issue-793 195 28 which which PRON issue-793 195 29 implies imply VERB issue-793 195 30 in in ADP issue-793 195 31 the the DET issue-793 195 32 conflict conflict NOUN issue-793 195 33 situations situation NOUN issue-793 195 34 the the DET issue-793 195 35 search search NOUN issue-793 195 36 and and CCONJ issue-793 195 37 implementation implementation NOUN issue-793 195 38 of of ADP issue-793 195 39 those those DET issue-793 195 40 solutions solution NOUN issue-793 195 41 that that PRON issue-793 195 42 are be AUX issue-793 195 43 optimal optimal ADJ issue-793 195 44 for for ADP issue-793 195 45 most most ADJ issue-793 195 46 participants participant NOUN issue-793 195 47 in in ADP issue-793 195 48 economic economic ADJ issue-793 195 49 relations relation NOUN issue-793 195 50 . . PUNCT issue-793 196 1 the the DET issue-793 196 2 concept concept NOUN issue-793 196 3 of of ADP issue-793 196 4 " " PUNCT issue-793 196 5 economic economic ADJ issue-793 196 6 development development NOUN issue-793 196 7 priority priority NOUN issue-793 196 8 " " PUNCT issue-793 196 9 is be AUX issue-793 196 10 based base VERB issue-793 196 11 on on ADP issue-793 196 12 the the DET issue-793 196 13 laws law NOUN issue-793 196 14 of of ADP issue-793 196 15 interaction interaction NOUN issue-793 196 16 between between ADP issue-793 196 17 the the DET issue-793 196 18 part part NOUN issue-793 196 19 and and CCONJ issue-793 196 20 the the DET issue-793 196 21 whole whole NOUN issue-793 196 22 , , PUNCT issue-793 196 23 and and CCONJ issue-793 196 24 takes take VERB issue-793 196 25 into into ADP issue-793 196 26 account account NOUN issue-793 196 27 the the DET issue-793 196 28 concept concept NOUN issue-793 196 29 and and CCONJ issue-793 196 30 methods method NOUN issue-793 196 31 of of ADP issue-793 196 32 forming form VERB issue-793 196 33 optimal optimal ADJ issue-793 196 34 decisions decision NOUN issue-793 196 35 in in ADP issue-793 196 36 order order NOUN issue-793 196 37 to to PART issue-793 196 38 increase increase VERB issue-793 196 39 efficiency efficiency NOUN issue-793 196 40 . . PUNCT issue-793 197 1 in in ADP issue-793 197 2 the the DET issue-793 197 3 article article NOUN issue-793 197 4 it it PRON issue-793 197 5 is be AUX issue-793 197 6 examined examine VERB issue-793 197 7 the the DET issue-793 197 8 dependence dependence NOUN issue-793 197 9 of of ADP issue-793 197 10 foreign foreign ADJ issue-793 197 11 direct direct ADJ issue-793 197 12 investment investment NOUN issue-793 197 13 , , PUNCT issue-793 197 14 net net ADJ issue-793 197 15 inflows inflow NOUN issue-793 197 16 ( ( PUNCT issue-793 197 17 % % NOUN issue-793 197 18 of of ADP issue-793 197 19 gdp gdp NOUN issue-793 197 20 ) ) PUNCT issue-793 197 21 ( ( PUNCT issue-793 197 22 y y NOUN issue-793 197 23 ) ) PUNCT issue-793 197 24 on on ADP issue-793 197 25 profit profit NOUN issue-793 197 26 tax tax NOUN issue-793 197 27 ( ( PUNCT issue-793 197 28 % % NOUN issue-793 197 29 of of ADP issue-793 197 30 commercial commercial ADJ issue-793 197 31 profits profit NOUN issue-793 197 32 ) ) PUNCT issue-793 197 33 ( ( PUNCT issue-793 197 34 x1 x1 PROPN issue-793 197 35 ) ) PUNCT issue-793 197 36 , , PUNCT issue-793 197 37 tax tax NOUN issue-793 197 38 revenue revenue NOUN issue-793 197 39 ( ( PUNCT issue-793 197 40 % % NOUN issue-793 197 41 of of ADP issue-793 197 42 gdp gdp NOUN issue-793 197 43 ) ) PUNCT issue-793 197 44 ( ( PUNCT issue-793 197 45 x2 x2 PROPN issue-793 197 46 ) ) PUNCT issue-793 197 47 ; ; PUNCT issue-793 197 48 taxes taxis NOUN issue-793 197 49 on on ADP issue-793 197 50 income income NOUN issue-793 197 51 , , PUNCT issue-793 197 52 profits profit NOUN issue-793 197 53 and and CCONJ issue-793 197 54 capital capital NOUN issue-793 197 55 gains gain NOUN issue-793 197 56 ( ( PUNCT issue-793 197 57 % % NOUN issue-793 197 58 of of ADP issue-793 197 59 revenue revenue NOUN issue-793 197 60 ) ) PUNCT issue-793 197 61 ( ( PUNCT issue-793 197 62 x3 x3 ADJ issue-793 197 63 ) ) PUNCT issue-793 197 64 ; ; PUNCT issue-793 197 65 time time NOUN issue-793 197 66 to to PART issue-793 197 67 prepare prepare VERB issue-793 197 68 and and CCONJ issue-793 197 69 pay pay VERB issue-793 197 70 taxes taxis NOUN issue-793 197 71 ( ( PUNCT issue-793 197 72 hours hour NOUN issue-793 197 73 ) ) PUNCT issue-793 197 74 ( ( PUNCT issue-793 197 75 x4 x4 PROPN issue-793 197 76 ) ) PUNCT issue-793 197 77 and and CCONJ issue-793 197 78 total total ADJ issue-793 197 79 tax tax NOUN issue-793 197 80 rate rate NOUN issue-793 197 81 ( ( PUNCT issue-793 197 82 % % NOUN issue-793 197 83 of of ADP issue-793 197 84 commercial commercial ADJ issue-793 197 85 profits profit NOUN issue-793 197 86 ) ) PUNCT issue-793 197 87 ( ( PUNCT issue-793 197 88 x5 x5 PROPN issue-793 197 89 ) ) PUNCT issue-793 197 90 . . PUNCT issue-793 198 1 thus thus ADV issue-793 198 2 , , PUNCT issue-793 198 3 in in ADP issue-793 198 4 a a DET issue-793 198 5 study study NOUN issue-793 198 6 with with ADP issue-793 198 7 a a DET issue-793 198 8 1 1 NUM issue-793 198 9 % % NOUN issue-793 198 10 increase increase NOUN issue-793 198 11 in in ADP issue-793 198 12 the the DET issue-793 198 13 factor factor NOUN issue-793 198 14 variable variable NOUN issue-793 198 15 xi2 xi2 PROPN issue-793 198 16 , , PUNCT issue-793 198 17 the the DET issue-793 198 18 foreign foreign ADJ issue-793 198 19 variable variable ADJ issue-793 198 20 investment investment NOUN issue-793 198 21 ( ( PUNCT issue-793 198 22 net net ADJ issue-793 198 23 inflows inflow NOUN issue-793 198 24 ) ) PUNCT issue-793 198 25 will will AUX issue-793 198 26 increase increase VERB issue-793 198 27 by by ADP issue-793 198 28 4,1598 4,1598 NUM issue-793 198 29 % % NOUN issue-793 198 30 , , PUNCT issue-793 198 31 and and CCONJ issue-793 198 32 with with ADP issue-793 198 33 the the DET issue-793 198 34 1 1 NUM issue-793 198 35 % % NOUN issue-793 198 36 increase increase NOUN issue-793 198 37 in in ADP issue-793 198 38 the the DET issue-793 198 39 factor factor NOUN issue-793 198 40 variable variable NOUN issue-793 198 41 xi5 xi5 PROPN issue-793 199 1 the the DET issue-793 199 2 foreign foreign ADJ issue-793 199 3 variable variable ADJ issue-793 199 4 investment investment NOUN issue-793 199 5 will will AUX issue-793 199 6 increase increase VERB issue-793 199 7 by by ADP issue-793 199 8 1,3401 1,3401 NUM issue-793 199 9 % % NOUN issue-793 199 10 . . PUNCT issue-793 200 1 an an DET issue-793 200 2 increase increase NOUN issue-793 200 3 in in ADP issue-793 200 4 the the DET issue-793 200 5 other other ADJ issue-793 200 6 two two NUM issue-793 200 7 factor factor NOUN issue-793 200 8 variables variable NOUN issue-793 200 9 leads lead VERB issue-793 200 10 to to ADP issue-793 200 11 a a DET issue-793 200 12 decrease decrease NOUN issue-793 200 13 in in ADP issue-793 200 14 the the DET issue-793 200 15 resultant resultant NOUN issue-793 200 16 variable variable NOUN issue-793 200 17 . . PUNCT issue-793 201 1 the the DET issue-793 201 2 coefficients coefficient NOUN issue-793 201 3 of of ADP issue-793 201 4 elasticity elasticity NOUN issue-793 201 5 that that PRON issue-793 201 6 characterize characterize VERB issue-793 201 7 the the DET issue-793 201 8 impact impact NOUN issue-793 201 9 of of ADP issue-793 201 10 tax tax NOUN issue-793 201 11 revenue revenue NOUN issue-793 201 12 , , PUNCT issue-793 201 13 taxes taxis NOUN issue-793 201 14 on on ADP issue-793 201 15 income income NOUN issue-793 201 16 , , PUNCT issue-793 201 17 profits profit NOUN issue-793 201 18 and and CCONJ issue-793 201 19 capital capital NOUN issue-793 201 20 gains gain NOUN issue-793 201 21 , , PUNCT issue-793 201 22 time time NOUN issue-793 201 23 to to PART issue-793 201 24 prepare prepare VERB issue-793 201 25 and and CCONJ issue-793 201 26 pay pay VERB issue-793 201 27 taxes taxis NOUN issue-793 201 28 , , PUNCT issue-793 201 29 and and CCONJ issue-793 201 30 time time NOUN issue-793 201 31 to to PART issue-793 201 32 prepare prepare VERB issue-793 201 33 and and CCONJ issue-793 201 34 pay pay VERB issue-793 201 35 taxes taxis NOUN issue-793 201 36 on on ADP issue-793 201 37 foreign foreign ADJ issue-793 201 38 direct direct ADJ issue-793 201 39 investment investment NOUN issue-793 201 40 , , PUNCT issue-793 201 41 net net ADJ issue-793 201 42 inflows inflow NOUN issue-793 201 43 in in ADP issue-793 201 44 the the DET issue-793 201 45 model model NOUN issue-793 201 46 have have AUX issue-793 201 47 been be AUX issue-793 201 48 calculated calculate VERB issue-793 201 49 . . PUNCT issue-793 202 1 comparison comparison NOUN issue-793 202 2 of of ADP issue-793 202 3 ratios ratio NOUN issue-793 202 4 shows show VERB issue-793 202 5 that that SCONJ issue-793 202 6 on on ADP issue-793 202 7 average average ADJ issue-793 202 8 tax tax NOUN issue-793 202 9 revenue revenue NOUN issue-793 202 10 affects affect VERB issue-793 202 11 foreign foreign ADJ issue-793 202 12 direct direct ADJ issue-793 202 13 investment investment NOUN issue-793 202 14 , , PUNCT issue-793 202 15 net net ADJ issue-793 202 16 inflows inflow NOUN issue-793 202 17 with with ADP issue-793 202 18 the the DET issue-793 202 19 same same ADJ issue-793 202 20 strength strength NOUN issue-793 202 21 as as ADP issue-793 202 22 time time NOUN issue-793 202 23 to to PART issue-793 202 24 prepare prepare VERB issue-793 202 25 and and CCONJ issue-793 202 26 pay pay VERB issue-793 202 27 taxes taxis NOUN issue-793 202 28 ( ( PUNCT issue-793 202 29 , , PUNCT issue-793 202 30 ; ; PUNCT issue-793 202 31 å2 å2 PROPN issue-793 202 32 0 0 NUM issue-793 202 33 9768= 9768= NUM issue-793 202 34 å5 å5 ADJ issue-793 202 35 0 0 NUM issue-793 202 36 9612= 9612= NUM issue-793 202 37 , , PUNCT issue-793 202 38 ) ) PUNCT issue-793 202 39 , , PUNCT issue-793 202 40 but but CCONJ issue-793 202 41 almost almost ADV issue-793 202 42 twice twice DET issue-793 202 43 as as ADV issue-793 202 44 much much ADJ issue-793 202 45 as as ADP issue-793 202 46 taxes taxis NOUN issue-793 202 47 on on ADP issue-793 202 48 income income NOUN issue-793 202 49 , , PUNCT issue-793 202 50 profits profit NOUN issue-793 202 51 and and CCONJ issue-793 202 52 capital capital NOUN issue-793 202 53 gains gain NOUN issue-793 202 54 ( ( PUNCT issue-793 202 55 , , PUNCT issue-793 202 56 ) ) PUNCT issue-793 202 57 å3 å3 PROPN issue-793 202 58 0 0 NUM issue-793 202 59 5041= 5041= PROPN issue-793 202 60 . . PUNCT issue-793 203 1 thus thus ADV issue-793 203 2 , , PUNCT issue-793 203 3 using use VERB issue-793 203 4 a a DET issue-793 203 5 correlationregression correlationregression NOUN issue-793 203 6 analysis analysis NOUN issue-793 203 7 , , PUNCT issue-793 203 8 a a DET issue-793 203 9 regression regression NOUN issue-793 203 10 equation equation NOUN issue-793 203 11 is be AUX issue-793 203 12 constructed construct VERB issue-793 203 13 that that PRON issue-793 203 14 can can AUX issue-793 203 15 be be AUX issue-793 203 16 applied apply VERB issue-793 203 17 in in ADP issue-793 203 18 calculating calculate VERB issue-793 203 19 the the DET issue-793 203 20 projected project VERB issue-793 203 21 value value NOUN issue-793 203 22 of of ADP issue-793 203 23 foreign foreign ADJ issue-793 203 24 direct direct ADJ issue-793 203 25 investment investment NOUN issue-793 203 26 into into ADP issue-793 203 27 the the DET issue-793 203 28 country country NOUN issue-793 203 29 . . PUNCT issue-793 204 1 references reference NOUN issue-793 204 2 : : PUNCT issue-793 204 3 adegbie adegbie PROPN issue-793 204 4 , , PUNCT issue-793 204 5 f. f. PROPN issue-793 204 6 , , PUNCT issue-793 204 7 & & CCONJ issue-793 204 8 faklie faklie PROPN issue-793 204 9 , , PUNCT issue-793 204 10 s. s. PROPN issue-793 204 11 ( ( PUNCT issue-793 204 12 2011 2011 NUM issue-793 204 13 ) ) PUNCT issue-793 204 14 . . PUNCT issue-793 205 1 petroleum petroleum NOUN issue-793 205 2 profit profit NOUN issue-793 205 3 tax tax NOUN issue-793 205 4 and and CCONJ issue-793 205 5 nigeria nigeria PROPN issue-793 205 6 economic economic ADJ issue-793 205 7 development development NOUN issue-793 205 8 . . PUNCT issue-793 206 1 international international ADJ issue-793 206 2 journal journal PROPN issue-793 206 3 of of ADP issue-793 206 4 research research NOUN issue-793 206 5 in in ADP issue-793 206 6 computer computer NOUN issue-793 206 7 application application NOUN issue-793 206 8 & & CCONJ issue-793 206 9 management management NOUN issue-793 206 10 , , PUNCT issue-793 206 11 vol vol NOUN issue-793 206 12 . . NOUN issue-793 206 13 1(1 1(1 NUM issue-793 206 14 ) ) PUNCT issue-793 206 15 , , PUNCT issue-793 206 16 pp pp ADJ issue-793 206 17 . . PUNCT issue-793 207 1 11–18 11–18 NUM issue-793 207 2 . . PUNCT issue-793 207 3 retrieved retrieve VERB issue-793 207 4 from from ADP issue-793 207 5 : : PUNCT issue-793 207 6 http://eprints.covenantuniversity.edu.ng/1657/#.xwd0r-gzauk http://eprints.covenantuniversity.edu.ng/1657/#.xwd0r-gzauk NOUN issue-793 207 7 ( ( PUNCT issue-793 207 8 accessed access VERB issue-793 207 9 november november PROPN issue-793 207 10 17 17 NUM issue-793 207 11 , , PUNCT issue-793 207 12 2019 2019 NUM issue-793 207 13 ) ) PUNCT issue-793 207 14 . . PUNCT issue-793 208 1 european european PROPN issue-793 208 2 commission commission PROPN issue-793 208 3 ( ( PUNCT issue-793 208 4 2019 2019 NUM issue-793 208 5 ) ) PUNCT issue-793 208 6 . . PUNCT issue-793 209 1 taxes taxis NOUN issue-793 209 2 in in ADP issue-793 209 3 europe europe PROPN issue-793 209 4 ( ( PUNCT issue-793 209 5 database database NOUN issue-793 209 6 ) ) PUNCT issue-793 209 7 . . PUNCT issue-793 210 1 retrieved retrieve VERB issue-793 210 2 from from ADP issue-793 210 3 : : PUNCT issue-793 210 4 http://ec.europa.eu/taxation http://ec.europa.eu/taxation NOUN issue-793 210 5 _ _ SYM issue-793 210 6 customs custom NOUN issue-793 210 7 / / SYM issue-793 210 8 tedb tedb NOUN issue-793 210 9 / / SYM issue-793 210 10 taxsearch.html taxsearch.html PROPN issue-793 210 11 ( ( PUNCT issue-793 210 12 accessed access VERB issue-793 210 13 january january PROPN issue-793 210 14 20 20 NUM issue-793 210 15 , , PUNCT issue-793 210 16 2020 2020 NUM issue-793 210 17 ) ) PUNCT issue-793 210 18 . . PUNCT issue-793 211 1 european european PROPN issue-793 211 2 union union PROPN issue-793 211 3 ( ( PUNCT issue-793 211 4 2019 2019 NUM issue-793 211 5 ) ) PUNCT issue-793 211 6 . . PUNCT issue-793 212 1 income income NOUN issue-793 212 2 taxes taxis NOUN issue-793 212 3 abroad abroad ADV issue-793 212 4 . . PUNCT issue-793 213 1 retrieved retrieve VERB issue-793 213 2 from from ADP issue-793 213 3 : : PUNCT issue-793 213 4 https://europa.eu/youreurope/citizens/work/ https://europa.eu/youreurope/citizens/work/ NOUN issue-793 213 5 taxes taxis NOUN issue-793 213 6 / / SYM issue-793 213 7 income income NOUN issue-793 213 8 - - PUNCT issue-793 213 9 taxesabroad taxesabroad NOUN issue-793 213 10 / / SYM issue-793 213 11 index_en.htm index_en.htm PROPN issue-793 213 12 ( ( PUNCT issue-793 213 13 accessed access VERB issue-793 213 14 january january PROPN issue-793 213 15 20 20 NUM issue-793 213 16 , , PUNCT issue-793 213 17 2020 2020 NUM issue-793 213 18 ) ) PUNCT issue-793 213 19 . . PUNCT issue-793 214 1 eurostat eurostat PROPN issue-793 214 2 ( ( PUNCT issue-793 214 3 n.d n.d PROPN issue-793 214 4 . . PROPN issue-793 214 5 ) ) PUNCT issue-793 214 6 . . PUNCT issue-793 215 1 people people NOUN issue-793 215 2 at at ADP issue-793 215 3 risk risk NOUN issue-793 215 4 of of ADP issue-793 215 5 poverty poverty NOUN issue-793 215 6 or or CCONJ issue-793 215 7 social social ADJ issue-793 215 8 exclusion exclusion NOUN issue-793 215 9 . . PUNCT issue-793 216 1 retrieved retrieve VERB issue-793 216 2 from from ADP issue-793 216 3 : : PUNCT issue-793 216 4 https://ec.europa.eu/eurostat/tgm/ https://ec.europa.eu/eurostat/tgm/ ADJ issue-793 216 5 refreshtableaction.do;jsessionid refreshtableaction.do;jsessionid PROPN issue-793 216 6 = = SYM issue-793 216 7 sp6hwyn3mg0glldeo1rdpenrktxdykohd15p8a6f_5y1l2ud9_a8!1987023697?tab sp6hwyn3mg0glldeo1rdpenrktxdykohd15p8a6f_5y1l2ud9_a8!1987023697?tab NOUN issue-793 216 8 = = SYM issue-793 216 9 table&plugin=1&pcode table&plugin=1&pcode NOUN issue-793 216 10 = = SYM issue-793 216 11 t2020_50&language t2020_50&language NOUN issue-793 216 12 = = SYM issue-793 216 13 en en X issue-793 216 14 ( ( PUNCT issue-793 216 15 accessed access VERB issue-793 216 16 january january PROPN issue-793 216 17 28 28 NUM issue-793 216 18 , , PUNCT issue-793 216 19 2020 2020 NUM issue-793 216 20 ) ) PUNCT issue-793 216 21 . . PUNCT issue-793 217 1 filipenko filipenko PROPN issue-793 217 2 , , PUNCT issue-793 217 3 a. a. NOUN issue-793 217 4 ( ( PUNCT issue-793 217 5 2017 2017 NUM issue-793 217 6 ) ) PUNCT issue-793 217 7 . . PUNCT issue-793 218 1 a a DET issue-793 218 2 social social ADJ issue-793 218 3 and and CCONJ issue-793 218 4 solidarity solidarity NOUN issue-793 218 5 economy economy NOUN issue-793 218 6 : : PUNCT issue-793 218 7 the the DET issue-793 218 8 ukrainian ukrainian ADJ issue-793 218 9 choice choice NOUN issue-793 218 10 ( ( PUNCT issue-793 218 11 1st 1st ADJ issue-793 218 12 ed ed NOUN issue-793 218 13 . . PUNCT issue-793 218 14 ) ) PUNCT issue-793 219 1 ( ( PUNCT issue-793 219 2 230 230 NUM issue-793 219 3 p. p. NOUN issue-793 219 4 ) ) PUNCT issue-793 219 5 . . PUNCT issue-793 220 1 retrieved retrieve VERB issue-793 220 2 from from ADP issue-793 220 3 : : PUNCT issue-793 221 1 https://www https://www PROPN issue-793 221 2 . . PUNCT issue-793 221 3 cambridgescholars.com/a-socialand-solidarity-economy cambridgescholars.com/a-socialand-solidarity-economy NOUN issue-793 222 1 ( ( PUNCT issue-793 222 2 accessed access VERB issue-793 222 3 december december PROPN issue-793 222 4 19 19 NUM issue-793 222 5 , , PUNCT issue-793 222 6 2019 2019 NUM issue-793 222 7 ) ) PUNCT issue-793 222 8 . . PUNCT issue-793 223 1 glushchenko glushchenko PROPN issue-793 223 2 , , PUNCT issue-793 223 3 j. j. PROPN issue-793 223 4 , , PUNCT issue-793 223 5 & & CCONJ issue-793 223 6 kozhalina kozhalina PROPN issue-793 223 7 , , PUNCT issue-793 223 8 n. n. NOUN issue-793 223 9 ( ( PUNCT issue-793 223 10 2019 2019 NUM issue-793 223 11 ) ) PUNCT issue-793 223 12 . . PUNCT issue-793 224 1 development development NOUN issue-793 224 2 trends trend NOUN issue-793 224 3 of of ADP issue-793 224 4 local local ADJ issue-793 224 5 taxes taxis NOUN issue-793 224 6 in in ADP issue-793 224 7 the the DET issue-793 224 8 system system NOUN issue-793 224 9 of of ADP issue-793 224 10 local local ADJ issue-793 224 11 budgets budget NOUN issue-793 224 12 in in ADP issue-793 224 13 ukraine ukraine NOUN issue-793 224 14 . . PUNCT issue-793 225 1 public public ADJ issue-793 225 2 and and CCONJ issue-793 225 3 municipal municipal ADJ issue-793 225 4 finance finance NOUN issue-793 225 5 , , PUNCT issue-793 225 6 vol vol NOUN issue-793 225 7 . . PUNCT issue-793 225 8 8(1 8(1 NOUN issue-793 225 9 ) ) PUNCT issue-793 225 10 , , PUNCT issue-793 225 11 pp pp ADP issue-793 225 12 . . PUNCT issue-793 226 1 104–111 104–111 NUM issue-793 226 2 . . PUNCT issue-793 227 1 doi doi NOUN issue-793 227 2 : : PUNCT issue-793 227 3 10.21511 10.21511 NUM issue-793 227 4 / / SYM issue-793 227 5 pmf.08(1).2019.09 pmf.08(1).2019.09 NUM issue-793 227 6 guerra guerra NOUN issue-793 227 7 , , PUNCT issue-793 227 8 a. a. PROPN issue-793 227 9 , , PUNCT issue-793 227 10 & & CCONJ issue-793 227 11 harrington harrington PROPN issue-793 227 12 , , PUNCT issue-793 227 13 b. b. PROPN issue-793 227 14 ( ( PUNCT issue-793 227 15 2018 2018 NUM issue-793 227 16 ) ) PUNCT issue-793 227 17 . . PUNCT issue-793 228 1 attitude attitude NOUN issue-793 228 2 - - PUNCT issue-793 228 3 behaviour behaviour NOUN issue-793 228 4 consistency consistency NOUN issue-793 228 5 in in ADP issue-793 228 6 tax tax NOUN issue-793 228 7 compliance compliance NOUN issue-793 228 8 : : PUNCT issue-793 228 9 a a DET issue-793 228 10 cross cross ADJ issue-793 228 11 - - ADJ issue-793 228 12 national national ADJ issue-793 228 13 comparison comparison NOUN issue-793 228 14 . . PUNCT issue-793 229 1 journal journal NOUN issue-793 229 2 of of ADP issue-793 229 3 economic economic ADJ issue-793 229 4 behavior behavior NOUN issue-793 229 5 and and CCONJ issue-793 229 6 organization organization NOUN issue-793 229 7 , , PUNCT issue-793 229 8 vol vol NOUN issue-793 229 9 . . PROPN issue-793 229 10 156 156 NUM issue-793 229 11 , , PUNCT issue-793 229 12 pp pp ADJ issue-793 229 13 . . PUNCT issue-793 230 1 184–205 184–205 NUM issue-793 230 2 . . PUNCT issue-793 230 3 doi doi NOUN issue-793 230 4 : : PUNCT issue-793 230 5 10.1016 10.1016 NUM issue-793 230 6 / / SYM issue-793 230 7 j. j. PROPN issue-793 230 8 jebo.2018.10.013 jebo.2018.10.013 PROPN issue-793 230 9 hrysenko hrysenko PROPN issue-793 230 10 , , PUNCT issue-793 230 11 m. m. NOUN issue-793 230 12 , , PUNCT issue-793 230 13 pryiatelchuk pryiatelchuk NOUN issue-793 230 14 , , PUNCT issue-793 230 15 o. o. PROPN issue-793 230 16 , , PUNCT issue-793 230 17 & & CCONJ issue-793 230 18 shvorak shvorak PROPN issue-793 230 19 , , PUNCT issue-793 230 20 l. l. PROPN issue-793 230 21 ( ( PUNCT issue-793 230 22 2019 2019 NUM issue-793 230 23 ) ) PUNCT issue-793 230 24 . . PUNCT issue-793 231 1 modeling modeling NOUN issue-793 231 2 of of ADP issue-793 231 3 state state NOUN issue-793 231 4 socio socio NOUN issue-793 231 5 - - PUNCT issue-793 231 6 economic economic ADJ issue-793 231 7 systems system NOUN issue-793 231 8 in in ADP issue-793 231 9 the the DET issue-793 231 10 countries country NOUN issue-793 231 11 of of ADP issue-793 231 12 the the DET issue-793 231 13 european european PROPN issue-793 231 14 region region PROPN issue-793 231 15 . . PUNCT issue-793 232 1 problems problem NOUN issue-793 232 2 and and CCONJ issue-793 232 3 perspectives perspective NOUN issue-793 232 4 in in ADP issue-793 232 5 management management NOUN issue-793 232 6 , , PUNCT issue-793 232 7 vol vol NOUN issue-793 232 8 . . PUNCT issue-793 232 9 17(3 17(3 NUM issue-793 232 10 ) ) PUNCT issue-793 232 11 , , PUNCT issue-793 232 12 pp pp ADJ issue-793 232 13 . . PUNCT issue-793 233 1 452–463 452–463 NUM issue-793 233 2 . . PUNCT issue-793 234 1 doi doi NOUN issue-793 234 2 : : PUNCT issue-793 234 3 10.21511/ 10.21511/ NUM issue-793 234 4 ppm.17(3).2019.36 ppm.17(3).2019.36 NUM issue-793 234 5 khalatur khalatur NOUN issue-793 234 6 , , PUNCT issue-793 234 7 s. s. PROPN issue-793 234 8 , , PUNCT issue-793 234 9 radzevicius radzevicius NOUN issue-793 234 10 , , PUNCT issue-793 234 11 g. g. PROPN issue-793 234 12 , , PUNCT issue-793 234 13 velychko velychko PROPN issue-793 234 14 , , PUNCT issue-793 234 15 l. l. PROPN issue-793 234 16 , , PUNCT issue-793 234 17 fesenko fesenko NOUN issue-793 234 18 , , PUNCT issue-793 234 19 v. v. NOUN issue-793 234 20 , , PUNCT issue-793 234 21 & & CCONJ issue-793 234 22 kriuchko kriuchko PROPN issue-793 234 23 , , PUNCT issue-793 234 24 l. l. PROPN issue-793 234 25 ( ( PUNCT issue-793 234 26 2019 2019 NUM issue-793 234 27 ) ) PUNCT issue-793 234 28 . . PUNCT issue-793 235 1 global global ADJ issue-793 235 2 deoffshorization deoffshorization NOUN issue-793 235 3 and and CCONJ issue-793 235 4 its its PRON issue-793 235 5 impact impact NOUN issue-793 235 6 on on ADP issue-793 235 7 the the DET issue-793 235 8 national national ADJ issue-793 235 9 and and CCONJ issue-793 235 10 regional regional ADJ issue-793 235 11 economies economy NOUN issue-793 235 12 of of ADP issue-793 235 13 eastern eastern ADJ issue-793 235 14 european european ADJ issue-793 235 15 countries country NOUN issue-793 235 16 . . PUNCT issue-793 236 1 problems problem NOUN issue-793 236 2 and and CCONJ issue-793 236 3 perspectives perspective NOUN issue-793 236 4 in in ADP issue-793 236 5 management management NOUN issue-793 236 6 , , PUNCT issue-793 236 7 vol vol NOUN issue-793 236 8 . . PUNCT issue-793 236 9 17(3 17(3 NUM issue-793 236 10 ) ) PUNCT issue-793 236 11 , , PUNCT issue-793 236 12 pp pp ADJ issue-793 236 13 . . PUNCT issue-793 237 1 293–305 293–305 NUM issue-793 237 2 . . PUNCT issue-793 237 3 doi doi NOUN issue-793 237 4 : : PUNCT issue-793 237 5 10.21511 10.21511 NUM issue-793 237 6 / / SYM issue-793 237 7 ppm.17(3).2019.24 ppm.17(3).2019.24 PRON issue-793 237 8 baltic baltic ADJ issue-793 237 9 journal journal NOUN issue-793 237 10 of of ADP issue-793 237 11 economic economic ADJ issue-793 237 12 studies study NOUN issue-793 237 13 92 92 NUM issue-793 237 14 vol vol NOUN issue-793 237 15 . . PROPN issue-793 238 1 6 6 NUM issue-793 238 2 , , PUNCT issue-793 238 3 no no INTJ issue-793 238 4 . . NOUN issue-793 238 5 2 2 NUM issue-793 238 6 , , PUNCT issue-793 238 7 2020 2020 NUM issue-793 238 8 naidenko naidenko NOUN issue-793 238 9 , , PUNCT issue-793 238 10 o. o. NOUN issue-793 238 11 ( ( PUNCT issue-793 238 12 2019 2019 NUM issue-793 238 13 ) ) PUNCT issue-793 238 14 . . PUNCT issue-793 239 1 justification justification NOUN issue-793 239 2 of of ADP issue-793 239 3 tax tax NOUN issue-793 239 4 regulation regulation NOUN issue-793 239 5 tools tool NOUN issue-793 239 6 to to PART issue-793 239 7 support support VERB issue-793 239 8 the the DET issue-793 239 9 poor poor ADJ issue-793 239 10 . . PUNCT issue-793 240 1 economics economic NOUN issue-793 240 2 of of ADP issue-793 240 3 development development NOUN issue-793 240 4 , , PUNCT issue-793 240 5 vol vol NOUN issue-793 240 6 . . PUNCT issue-793 240 7 18(3 18(3 NUM issue-793 240 8 ) ) PUNCT issue-793 240 9 , , PUNCT issue-793 240 10 pp pp PROPN issue-793 240 11 . . PUNCT issue-793 241 1 45–57 45–57 NUM issue-793 241 2 . . PUNCT issue-793 242 1 doi doi NOUN issue-793 242 2 : : PUNCT issue-793 242 3 10.21511 10.21511 NUM issue-793 242 4 / / SYM issue-793 242 5 ed.18(3).2019.05 ed.18(3).2019.05 NOUN issue-793 242 6 olubukola olubukola PROPN issue-793 242 7 ranti ranti NOUN issue-793 242 8 uwuigbe uwuigbe NOUN issue-793 242 9 , , PUNCT issue-793 242 10 ayomide ayomide PROPN issue-793 242 11 omoyiola omoyiola PROPN issue-793 242 12 , , PUNCT issue-793 242 13 uwalomwa uwalomwa PROPN issue-793 242 14 uwuigbe uwuigbe PROPN issue-793 242 15 , , PUNCT issue-793 242 16 nassar nassar PROPN issue-793 242 17 lanre lanre PROPN issue-793 242 18 and and CCONJ issue-793 242 19 opeyemi opeyemi NOUN issue-793 242 20 ajetunmobi ajetunmobi PROPN issue-793 242 21 ( ( PUNCT issue-793 242 22 2019 2019 NUM issue-793 242 23 ) ) PUNCT issue-793 242 24 . . PUNCT issue-793 243 1 taxation taxation NOUN issue-793 243 2 , , PUNCT issue-793 243 3 exchange exchange NOUN issue-793 243 4 rate rate NOUN issue-793 243 5 and and CCONJ issue-793 243 6 foreign foreign ADJ issue-793 243 7 direct direct ADJ issue-793 243 8 investment investment NOUN issue-793 243 9 in in ADP issue-793 243 10 nigeria nigeria PROPN issue-793 243 11 . . PUNCT issue-793 244 1 banks bank NOUN issue-793 244 2 and and CCONJ issue-793 244 3 bank bank NOUN issue-793 244 4 systems system NOUN issue-793 244 5 , , PUNCT issue-793 244 6 vol vol NOUN issue-793 244 7 . . PUNCT issue-793 244 8 14(3 14(3 NUM issue-793 244 9 ) ) PUNCT issue-793 244 10 , , PUNCT issue-793 244 11 pp pp ADJ issue-793 244 12 . . PUNCT issue-793 245 1 76–85 76–85 NOUN issue-793 245 2 . . PUNCT issue-793 246 1 doi doi NOUN issue-793 246 2 : : PUNCT issue-793 246 3 10.21511 10.21511 NUM issue-793 246 4 / / SYM issue-793 246 5 bbs.14(3).2019.07 bbs.14(3).2019.07 NUM issue-793 246 6 olufemi olufemi PROPN issue-793 246 7 adebayo adebayo PROPN issue-793 246 8 oladipo oladipo PROPN issue-793 246 9 , , PUNCT issue-793 246 10 francis francis PROPN issue-793 246 11 iyoha iyoha PROPN issue-793 246 12 , , PUNCT issue-793 246 13 adeniran adeniran VERB issue-793 246 14 fakile fakile PROPN issue-793 246 15 , , PUNCT issue-793 246 16 abiola abiola PROPN issue-793 246 17 john john PROPN issue-793 246 18 asaleye asaleye PROPN issue-793 246 19 and and CCONJ issue-793 246 20 damilola damilola PROPN issue-793 246 21 felix felix PROPN issue-793 246 22 eluyela eluyela PROPN issue-793 246 23 ( ( PUNCT issue-793 246 24 2019 2019 NUM issue-793 246 25 ) ) PUNCT issue-793 246 26 . . PUNCT issue-793 247 1 tax tax NOUN issue-793 247 2 revenue revenue NOUN issue-793 247 3 and and CCONJ issue-793 247 4 agricultural agricultural ADJ issue-793 247 5 performance performance NOUN issue-793 247 6 : : PUNCT issue-793 247 7 evidence evidence NOUN issue-793 247 8 from from ADP issue-793 247 9 nigeria nigeria PROPN issue-793 247 10 . . PUNCT issue-793 248 1 problems problem NOUN issue-793 248 2 and and CCONJ issue-793 248 3 perspectives perspective NOUN issue-793 248 4 in in ADP issue-793 248 5 management management NOUN issue-793 248 6 , , PUNCT issue-793 248 7 vol vol NOUN issue-793 248 8 . . PUNCT issue-793 248 9 17(3 17(3 NUM issue-793 248 10 ) ) PUNCT issue-793 248 11 , , PUNCT issue-793 248 12 pp pp ADP issue-793 248 13 . . PUNCT issue-793 249 1 342–349 342–349 NUM issue-793 249 2 . . PUNCT issue-793 250 1 doi doi NOUN issue-793 250 2 : : PUNCT issue-793 250 3 10.21511 10.21511 NUM issue-793 250 4 / / SYM issue-793 250 5 ppm.17(3).2019.27 ppm.17(3).2019.27 ADJ issue-793 250 6 official official ADJ issue-793 250 7 website website NOUN issue-793 250 8 of of ADP issue-793 250 9 the the DET issue-793 250 10 state state PROPN issue-793 250 11 statistics statistics PROPN issue-793 250 12 committee committee PROPN issue-793 250 13 . . PUNCT issue-793 251 1 retrieved retrieve VERB issue-793 251 2 from from ADP issue-793 251 3 : : PUNCT issue-793 251 4 www.ukrstat.gov.ua www.ukrstat.gov.ua ADJ issue-793 251 5 ( ( PUNCT issue-793 251 6 accessed access VERB issue-793 251 7 january january PROPN issue-793 251 8 26 26 NUM issue-793 251 9 , , PUNCT issue-793 251 10 2020 2020 NUM issue-793 251 11 ) ) PUNCT issue-793 251 12 . . PUNCT issue-793 252 1 official official ADJ issue-793 252 2 website website NOUN issue-793 252 3 of of ADP issue-793 252 4 the the DET issue-793 252 5 national national PROPN issue-793 252 6 bank bank PROPN issue-793 252 7 of of ADP issue-793 252 8 ukraine ukraine PROPN issue-793 252 9 . . PUNCT issue-793 253 1 retrieved retrieve VERB issue-793 253 2 from from ADP issue-793 253 3 : : PUNCT issue-793 253 4 https://bank.gov.ua https://bank.gov.ua X issue-793 253 5 ( ( PUNCT issue-793 253 6 accessed access VERB issue-793 253 7 january january PROPN issue-793 253 8 24 24 NUM issue-793 253 9 , , PUNCT issue-793 253 10 2020 2020 NUM issue-793 253 11 ) ) PUNCT issue-793 253 12 . . PUNCT issue-793 254 1 perez perez PROPN issue-793 254 2 - - PUNCT issue-793 254 3 truglia truglia PROPN issue-793 254 4 , , PUNCT issue-793 254 5 r. r. PROPN issue-793 254 6 , , PUNCT issue-793 254 7 & & CCONJ issue-793 254 8 troiano troiano PROPN issue-793 254 9 , , PUNCT issue-793 254 10 u. u. PROPN issue-793 254 11 ( ( PUNCT issue-793 254 12 2018 2018 NUM issue-793 254 13 ) ) PUNCT issue-793 254 14 . . PUNCT issue-793 255 1 shaming shame VERB issue-793 255 2 tax tax NOUN issue-793 255 3 delinquents delinquent NOUN issue-793 255 4 . . PUNCT issue-793 256 1 journal journal NOUN issue-793 256 2 of of ADP issue-793 256 3 public public ADJ issue-793 256 4 economics economic NOUN issue-793 256 5 , , PUNCT issue-793 256 6 vol vol NOUN issue-793 256 7 . . PROPN issue-793 256 8 167 167 NUM issue-793 256 9 , , PUNCT issue-793 256 10 pp pp ADJ issue-793 256 11 . . PUNCT issue-793 257 1 120–137 120–137 NUM issue-793 257 2 . . PUNCT issue-793 258 1 doi doi NOUN issue-793 258 2 : : PUNCT issue-793 258 3 10.1016 10.1016 NUM issue-793 258 4 / / SYM issue-793 258 5 j. j. PROPN issue-793 258 6 jpubeco.2018.09.008 jpubeco.2018.09.008 ADP issue-793 259 1 the the DET issue-793 259 2 world world PROPN issue-793 259 3 bank bank PROPN issue-793 259 4 ( ( PUNCT issue-793 259 5 2020a 2020a NUM issue-793 259 6 ) ) PUNCT issue-793 259 7 . . PUNCT issue-793 260 1 foreign foreign ADJ issue-793 260 2 direct direct ADJ issue-793 260 3 investment investment NOUN issue-793 260 4 , , PUNCT issue-793 260 5 net net ADJ issue-793 260 6 inflows inflow NOUN issue-793 260 7 ( ( PUNCT issue-793 260 8 % % NOUN issue-793 260 9 of of ADP issue-793 260 10 gdp gdp NOUN issue-793 260 11 ) ) PUNCT issue-793 260 12 . . PUNCT issue-793 261 1 retrieved retrieve VERB issue-793 261 2 from from ADP issue-793 261 3 : : PUNCT issue-793 261 4 https://data https://data PROPN issue-793 261 5 . . PROPN issue-793 261 6 worldbank.org/indicator/bx.klt.dinv.wd.gd.zs worldbank.org/indicator/bx.klt.dinv.wd.gd.z NOUN issue-793 261 7 ( ( PUNCT issue-793 261 8 accessed access VERB issue-793 261 9 january january PROPN issue-793 261 10 20 20 NUM issue-793 261 11 , , PUNCT issue-793 261 12 2020 2020 NUM issue-793 261 13 ) ) PUNCT issue-793 261 14 . . PUNCT issue-793 262 1 the the DET issue-793 262 2 world world PROPN issue-793 262 3 bank bank PROPN issue-793 262 4 ( ( PUNCT issue-793 262 5 2020b 2020b NUM issue-793 262 6 ) ) PUNCT issue-793 262 7 . . PUNCT issue-793 263 1 world world NOUN issue-793 263 2 development development NOUN issue-793 263 3 indicators indicator NOUN issue-793 263 4 . . PUNCT issue-793 264 1 retrieved retrieve VERB issue-793 264 2 from from ADP issue-793 264 3 : : PUNCT issue-793 264 4 http://databank.worldbank.org/data/ http://databank.worldbank.org/data/ PROPN issue-793 264 5 reports.aspx?source=world-development-indicators reports.aspx?source=world-development-indicators PROPN issue-793 264 6 ( ( PUNCT issue-793 264 7 accessed access VERB issue-793 264 8 january january PROPN issue-793 264 9 11 11 NUM issue-793 264 10 , , PUNCT issue-793 264 11 2020 2020 NUM issue-793 264 12 ) ) PUNCT issue-793 264 13 . . PUNCT issue-793 265 1 tsina tsina PROPN issue-793 265 2 derzhavy derzhavy PROPN issue-793 266 1 [ [ X issue-793 266 2 value value NOUN issue-793 266 3 of of ADP issue-793 266 4 the the DET issue-793 266 5 state state NOUN issue-793 266 6 ] ] X issue-793 266 7 . . PUNCT issue-793 267 1 ( ( PUNCT issue-793 267 2 n.d n.d PROPN issue-793 267 3 . . PROPN issue-793 267 4 ) ) PUNCT issue-793 267 5 . . PUNCT issue-793 268 1 retrieved retrieve VERB issue-793 268 2 from from ADP issue-793 268 3 : : PUNCT issue-793 268 4 http://cost.ua/budget/ http://cost.ua/budget/ NUM issue-793 268 5 revenue revenue NOUN issue-793 268 6 ( ( PUNCT issue-793 268 7 accessed access VERB issue-793 268 8 january january PROPN issue-793 268 9 26 26 NUM issue-793 268 10 , , PUNCT issue-793 268 11 2020 2020 NUM issue-793 268 12 ) ) PUNCT issue-793 268 13 . . PUNCT issue-793 269 1 vasylieva vasylieva PROPN issue-793 269 2 , , PUNCT issue-793 269 3 n. n. NOUN issue-793 269 4 ( ( PUNCT issue-793 269 5 2018 2018 NUM issue-793 269 6 ) ) PUNCT issue-793 269 7 . . PUNCT issue-793 270 1 ukrainian ukrainian ADJ issue-793 270 2 agricultural agricultural ADJ issue-793 270 3 contribution contribution NOUN issue-793 270 4 to to ADP issue-793 270 5 the the DET issue-793 270 6 world world NOUN issue-793 270 7 food food NOUN issue-793 270 8 security security NOUN issue-793 270 9 : : PUNCT issue-793 270 10 economic economic ADJ issue-793 270 11 problems problem NOUN issue-793 270 12 and and CCONJ issue-793 270 13 prospects prospect NOUN issue-793 270 14 . . PUNCT issue-793 271 1 montenegrin montenegrin PROPN issue-793 271 2 journal journal PROPN issue-793 271 3 of of ADP issue-793 271 4 economics economic NOUN issue-793 271 5 , , PUNCT issue-793 271 6 vol vol NOUN issue-793 271 7 . . PUNCT issue-793 271 8 14(4 14(4 NUM issue-793 271 9 ) ) PUNCT issue-793 271 10 , , PUNCT issue-793 271 11 pp pp ADJ issue-793 271 12 . . PUNCT issue-793 272 1 215–224 215–224 NUM issue-793 272 2 . . PUNCT issue-793 273 1 doi doi NOUN issue-793 273 2 : : PUNCT issue-793 273 3 10.14254/1800 10.14254/1800 NUM issue-793 273 4 - - SYM issue-793 273 5 5845/2018.14 5845/2018.14 NUM issue-793 273 6 - - PUNCT issue-793 273 7 4.15 4.15 NUM issue-793 273 8 velychko velychko NOUN issue-793 273 9 , , PUNCT issue-793 273 10 o. o. PROPN issue-793 273 11 , , PUNCT issue-793 273 12 & & CCONJ issue-793 273 13 velychko velychko PROPN issue-793 273 14 , , PUNCT issue-793 273 15 l. l. PROPN issue-793 273 16 ( ( PUNCT issue-793 273 17 2017 2017 NUM issue-793 273 18 ) ) PUNCT issue-793 273 19 . . PUNCT issue-793 274 1 logistical logistical ADJ issue-793 274 2 modelling modelling NOUN issue-793 274 3 of of ADP issue-793 274 4 managerial managerial ADJ issue-793 274 5 decisions decision NOUN issue-793 274 6 in in ADP issue-793 274 7 social social ADJ issue-793 274 8 and and CCONJ issue-793 274 9 marketing marketing NOUN issue-793 274 10 business business NOUN issue-793 274 11 systems system NOUN issue-793 274 12 . . PUNCT issue-793 275 1 journal journal PROPN issue-793 275 2 of of ADP issue-793 275 3 international international ADJ issue-793 275 4 studies study NOUN issue-793 275 5 , , PUNCT issue-793 275 6 vol vol NOUN issue-793 275 7 . . PUNCT issue-793 275 8 10(3 10(3 NUM issue-793 275 9 ) ) PUNCT issue-793 275 10 , , PUNCT issue-793 275 11 pp pp ADJ issue-793 275 12 . . PUNCT issue-793 276 1 206–219 206–219 NUM issue-793 276 2 . . PUNCT issue-793 277 1 doi doi NOUN issue-793 277 2 : : PUNCT issue-793 277 3 10.14254/2071 10.14254/2071 NUM issue-793 277 4 - - PUNCT issue-793 277 5 8330.2017/10 8330.2017/10 NOUN issue-793 277 6 - - PUNCT issue-793 277 7 3/15 3/15 NUM