id sid tid token lemma pos issue-799 1 1 baltic baltic PROPN issue-799 1 2 journal journal PROPN issue-799 1 3 of of ADP issue-799 1 4 economic economic ADJ issue-799 1 5 studies study NOUN issue-799 1 6 32 32 NUM issue-799 1 7 vol vol NOUN issue-799 1 8 . . PROPN issue-799 2 1 6 6 NUM issue-799 2 2 , , PUNCT issue-799 2 3 no no INTJ issue-799 2 4 . . NOUN issue-799 2 5 2 2 NUM issue-799 2 6 , , PUNCT issue-799 2 7 2020 2020 NUM issue-799 2 8 corresponding correspond VERB issue-799 2 9 author author NOUN issue-799 2 10 : : PUNCT issue-799 2 11 1 1 NUM issue-799 2 12 yaroslav yaroslav NOUN issue-799 2 13 mudryi mudryi ADJ issue-799 2 14 national national PROPN issue-799 2 15 law law PROPN issue-799 2 16 university university PROPN issue-799 2 17 , , PUNCT issue-799 2 18 ukraine ukraine NOUN issue-799 2 19 ; ; PUNCT issue-799 2 20 scientific scientific ADJ issue-799 2 21 and and CCONJ issue-799 2 22 research research NOUN issue-799 2 23 institute institute PROPN issue-799 2 24 of of ADP issue-799 2 25 providing provide VERB issue-799 2 26 legal legal ADJ issue-799 2 27 framework framework NOUN issue-799 2 28 for for ADP issue-799 2 29 the the DET issue-799 2 30 innovative innovative ADJ issue-799 2 31 development development NOUN issue-799 2 32 of of ADP issue-799 2 33 the the DET issue-799 2 34 national national PROPN issue-799 2 35 academy academy PROPN issue-799 2 36 of of ADP issue-799 2 37 legal legal ADJ issue-799 2 38 sciences science NOUN issue-799 2 39 of of ADP issue-799 2 40 ukraine ukraine NOUN issue-799 2 41 , , PUNCT issue-799 2 42 ukraine ukraine NOUN issue-799 2 43 . . PUNCT issue-799 3 1 e e X issue-799 3 2 - - NOUN issue-799 3 3 mail mail NOUN issue-799 3 4 : : PUNCT issue-799 4 1 omzdch@gmail.com omzdch@gmail.com X issue-799 4 2 orcid orcid NOUN issue-799 4 3 : : PUNCT issue-799 4 4 https://orcid.org/0000-0001-5469-3867 https://orcid.org/0000-0001-5469-3867 PROPN issue-799 4 5 2 2 NUM issue-799 4 6 institute institute NOUN issue-799 4 7 of of ADP issue-799 4 8 law law NOUN issue-799 4 9 named name VERB issue-799 4 10 after after ADP issue-799 4 11 volodymyr volodymyr NOUN issue-799 4 12 stashys stashy NOUN issue-799 4 13 of of ADP issue-799 4 14 the the DET issue-799 4 15 classic classic ADJ issue-799 4 16 private private ADJ issue-799 4 17 university university NOUN issue-799 4 18 , , PUNCT issue-799 4 19 ukraine ukraine NOUN issue-799 4 20 . . PUNCT issue-799 5 1 e e X issue-799 5 2 - - NOUN issue-799 5 3 mail mail NOUN issue-799 5 4 : : PUNCT issue-799 6 1 omakukh@gmail.com omakukh@gmail.com X issue-799 6 2 orcid orcid PROPN issue-799 6 3 : : PUNCT issue-799 6 4 https://orcid.org/0000-0001-7410-5081 https://orcid.org/0000-0001-7410-5081 PROPN issue-799 6 5 doi doi PROPN issue-799 6 6 : : PUNCT issue-799 6 7 https://doi.org/10.30525/2256-0742/2020-6-2-32-38 https://doi.org/10.30525/2256-0742/2020-6-2-32-38 NOUN issue-799 6 8 economic economic ADJ issue-799 6 9 principles principle NOUN issue-799 6 10 of of ADP issue-799 6 11 taxation taxation NOUN issue-799 6 12 : : PUNCT issue-799 6 13 problems problem NOUN issue-799 6 14 of of ADP issue-799 6 15 definition definition NOUN issue-799 6 16 and and CCONJ issue-799 6 17 embodiment embodiment NOUN issue-799 6 18 in in ADP issue-799 6 19 the the DET issue-799 6 20 tax tax NOUN issue-799 6 21 legislation legislation NOUN issue-799 6 22 of of ADP issue-799 6 23 ukraine ukraine NOUN issue-799 6 24 and and CCONJ issue-799 6 25 the the DET issue-799 6 26 european european ADJ issue-799 6 27 states states PROPN issue-799 6 28 olha olha NOUN issue-799 6 29 dmytryk1 dmytryk1 PROPN issue-799 6 30 , , PUNCT issue-799 6 31 oksana oksana PROPN issue-799 6 32 makukh2 makukh2 PROPN issue-799 7 1 abstract abstract ADJ issue-799 7 2 . . PUNCT issue-799 8 1 today today NOUN issue-799 8 2 , , PUNCT issue-799 8 3 almost almost ADV issue-799 8 4 every every PRON issue-799 8 5 state state NOUN issue-799 8 6 feels feel VERB issue-799 8 7 the the DET issue-799 8 8 impact impact NOUN issue-799 8 9 of of ADP issue-799 8 10 the the DET issue-799 8 11 financial financial ADJ issue-799 8 12 crisis crisis NOUN issue-799 8 13 and and CCONJ issue-799 8 14 is be AUX issue-799 8 15 looking look VERB issue-799 8 16 for for ADP issue-799 8 17 ways way NOUN issue-799 8 18 to to PART issue-799 8 19 overcome overcome VERB issue-799 8 20 it it PRON issue-799 8 21 . . PUNCT issue-799 9 1 it it PRON issue-799 9 2 is be AUX issue-799 9 3 obvious obvious ADJ issue-799 9 4 that that SCONJ issue-799 9 5 the the DET issue-799 9 6 development development NOUN issue-799 9 7 of of ADP issue-799 9 8 economic economic ADJ issue-799 9 9 relations relation NOUN issue-799 9 10 of of ADP issue-799 9 11 any any DET issue-799 9 12 state state NOUN issue-799 9 13 is be AUX issue-799 9 14 influenced influence VERB issue-799 9 15 by by ADP issue-799 9 16 taxation taxation NOUN issue-799 9 17 , , PUNCT issue-799 9 18 and and CCONJ issue-799 9 19 through through ADP issue-799 9 20 taxes taxis NOUN issue-799 9 21 , , PUNCT issue-799 9 22 the the DET issue-799 9 23 state state NOUN issue-799 9 24 has have VERB issue-799 9 25 an an DET issue-799 9 26 impact impact NOUN issue-799 9 27 on on ADP issue-799 9 28 the the DET issue-799 9 29 property property NOUN issue-799 9 30 of of ADP issue-799 9 31 individuals individual NOUN issue-799 9 32 and and CCONJ issue-799 9 33 legal legal ADJ issue-799 9 34 entities entity NOUN issue-799 9 35 . . PUNCT issue-799 10 1 at at ADP issue-799 10 2 the the DET issue-799 10 3 same same ADJ issue-799 10 4 time time NOUN issue-799 10 5 , , PUNCT issue-799 10 6 establishing establish VERB issue-799 10 7 the the DET issue-799 10 8 optimum optimum ADJ issue-799 10 9 level level NOUN issue-799 10 10 of of ADP issue-799 10 11 taxation taxation NOUN issue-799 10 12 for for ADP issue-799 10 13 both both DET issue-799 10 14 taxpayers taxpayer NOUN issue-799 10 15 and and CCONJ issue-799 10 16 the the DET issue-799 10 17 state state NOUN issue-799 10 18 is be AUX issue-799 10 19 an an DET issue-799 10 20 important important ADJ issue-799 10 21 factor factor NOUN issue-799 10 22 for for ADP issue-799 10 23 economic economic ADJ issue-799 10 24 uplift uplift NOUN issue-799 10 25 , , PUNCT issue-799 10 26 ensuring ensure VERB issue-799 10 27 the the DET issue-799 10 28 balance balance NOUN issue-799 10 29 of of ADP issue-799 10 30 public public ADJ issue-799 10 31 and and CCONJ issue-799 10 32 private private ADJ issue-799 10 33 interests interest NOUN issue-799 10 34 in in ADP issue-799 10 35 tax tax NOUN issue-799 10 36 and and CCONJ issue-799 10 37 legal legal ADJ issue-799 10 38 regulation regulation NOUN issue-799 10 39 , , PUNCT issue-799 10 40 under under ADP issue-799 10 41 which which PRON issue-799 10 42 there there PRON issue-799 10 43 is be VERB issue-799 10 44 a a DET issue-799 10 45 proper proper ADJ issue-799 10 46 financial financial ADJ issue-799 10 47 support support NOUN issue-799 10 48 for for ADP issue-799 10 49 the the DET issue-799 10 50 performance performance NOUN issue-799 10 51 of of ADP issue-799 10 52 the the DET issue-799 10 53 tasks task NOUN issue-799 10 54 and and CCONJ issue-799 10 55 functions function NOUN issue-799 10 56 by by ADP issue-799 10 57 the the DET issue-799 10 58 public public ADJ issue-799 10 59 authorities authority NOUN issue-799 10 60 with with ADP issue-799 10 61 reasonable reasonable ADJ issue-799 10 62 and and CCONJ issue-799 10 63 justified justified ADJ issue-799 10 64 interference interference NOUN issue-799 10 65 of of ADP issue-799 10 66 the the DET issue-799 10 67 state state NOUN issue-799 10 68 in in ADP issue-799 10 69 the the DET issue-799 10 70 right right NOUN issue-799 10 71 of of ADP issue-799 10 72 private private ADJ issue-799 10 73 ownership ownership NOUN issue-799 10 74 of of ADP issue-799 10 75 persons person NOUN issue-799 10 76 by by ADP issue-799 10 77 means mean NOUN issue-799 10 78 of of ADP issue-799 10 79 the the DET issue-799 10 80 taxes taxis NOUN issue-799 10 81 . . PUNCT issue-799 11 1 the the DET issue-799 11 2 construction construction NOUN issue-799 11 3 of of ADP issue-799 11 4 the the DET issue-799 11 5 tax tax NOUN issue-799 11 6 system system NOUN issue-799 11 7 , , PUNCT issue-799 11 8 the the DET issue-799 11 9 amount amount NOUN issue-799 11 10 of of ADP issue-799 11 11 taxes taxis NOUN issue-799 11 12 and and CCONJ issue-799 11 13 their their PRON issue-799 11 14 rates rate NOUN issue-799 11 15 should should AUX issue-799 11 16 not not PART issue-799 11 17 depend depend VERB issue-799 11 18 solely solely ADV issue-799 11 19 on on ADP issue-799 11 20 the the DET issue-799 11 21 funds fund NOUN issue-799 11 22 necessary necessary ADJ issue-799 11 23 for for ADP issue-799 11 24 the the DET issue-799 11 25 state state NOUN issue-799 11 26 . . PUNCT issue-799 12 1 this this DET issue-799 12 2 process process NOUN issue-799 12 3 is be AUX issue-799 12 4 also also ADV issue-799 12 5 influenced influence VERB issue-799 12 6 by by ADP issue-799 12 7 other other ADJ issue-799 12 8 factors factor NOUN issue-799 12 9 that that PRON issue-799 12 10 find find VERB issue-799 12 11 their their PRON issue-799 12 12 objectification objectification NOUN issue-799 12 13 in in ADP issue-799 12 14 the the DET issue-799 12 15 relevant relevant ADJ issue-799 12 16 principles principle NOUN issue-799 12 17 , , PUNCT issue-799 12 18 because because SCONJ issue-799 12 19 taxation taxation NOUN issue-799 12 20 should should AUX issue-799 12 21 be be AUX issue-799 12 22 reasonable reasonable ADJ issue-799 12 23 . . PUNCT issue-799 13 1 the the DET issue-799 13 2 purpose purpose NOUN issue-799 13 3 of of ADP issue-799 13 4 the the DET issue-799 13 5 article article NOUN issue-799 13 6 is be AUX issue-799 13 7 to to PART issue-799 13 8 characterize characterize VERB issue-799 13 9 certain certain ADJ issue-799 13 10 economic economic ADJ issue-799 13 11 principles principle NOUN issue-799 13 12 , , PUNCT issue-799 13 13 which which PRON issue-799 13 14 should should AUX issue-799 13 15 be be AUX issue-799 13 16 the the DET issue-799 13 17 basis basis NOUN issue-799 13 18 of of ADP issue-799 13 19 taxation taxation NOUN issue-799 13 20 and and CCONJ issue-799 13 21 which which PRON issue-799 13 22 should should AUX issue-799 13 23 be be AUX issue-799 13 24 defined define VERB issue-799 13 25 in in ADP issue-799 13 26 tax tax NOUN issue-799 13 27 legislation legislation NOUN issue-799 13 28 . . PUNCT issue-799 14 1 this this PRON issue-799 14 2 will will AUX issue-799 14 3 be be AUX issue-799 14 4 performed perform VERB issue-799 14 5 with with ADP issue-799 14 6 the the DET issue-799 14 7 dogmatic dogmatic ADJ issue-799 14 8 method method NOUN issue-799 14 9 , , PUNCT issue-799 14 10 the the DET issue-799 14 11 methods method NOUN issue-799 14 12 of of ADP issue-799 14 13 analysis analysis NOUN issue-799 14 14 and and CCONJ issue-799 14 15 synthesis synthesis NOUN issue-799 14 16 , , PUNCT issue-799 14 17 the the DET issue-799 14 18 systemic systemic ADJ issue-799 14 19 method method NOUN issue-799 14 20 and and CCONJ issue-799 14 21 the the DET issue-799 14 22 case case NOUN issue-799 14 23 study study NOUN issue-799 14 24 method method NOUN issue-799 14 25 . . PUNCT issue-799 15 1 the the DET issue-799 15 2 basis basis NOUN issue-799 15 3 for for ADP issue-799 15 4 building build VERB issue-799 15 5 the the DET issue-799 15 6 tax tax NOUN issue-799 15 7 system system NOUN issue-799 15 8 , , PUNCT issue-799 15 9 determining determine VERB issue-799 15 10 the the DET issue-799 15 11 amount amount NOUN issue-799 15 12 of of ADP issue-799 15 13 taxes taxis NOUN issue-799 15 14 , , PUNCT issue-799 15 15 the the DET issue-799 15 16 size size NOUN issue-799 15 17 of of ADP issue-799 15 18 their their PRON issue-799 15 19 rates rate NOUN issue-799 15 20 , , PUNCT issue-799 15 21 is be AUX issue-799 15 22 in in ADP issue-799 15 23 the the DET issue-799 15 24 economic economic ADJ issue-799 15 25 factors factor NOUN issue-799 15 26 , , PUNCT issue-799 15 27 which which PRON issue-799 15 28 should should AUX issue-799 15 29 be be AUX issue-799 15 30 taken take VERB issue-799 15 31 into into ADP issue-799 15 32 account account NOUN issue-799 15 33 to to PART issue-799 15 34 ensure ensure VERB issue-799 15 35 the the DET issue-799 15 36 effectiveness effectiveness NOUN issue-799 15 37 of of ADP issue-799 15 38 taxation taxation NOUN issue-799 15 39 and and CCONJ issue-799 15 40 tax tax NOUN issue-799 15 41 regulation regulation NOUN issue-799 15 42 as as ADP issue-799 15 43 a a DET issue-799 15 44 whole whole NOUN issue-799 15 45 . . PUNCT issue-799 16 1 they they PRON issue-799 16 2 have have VERB issue-799 16 3 their their PRON issue-799 16 4 reflection reflection NOUN issue-799 16 5 in in ADP issue-799 16 6 the the DET issue-799 16 7 relevant relevant ADJ issue-799 16 8 principles principle NOUN issue-799 16 9 as as ADP issue-799 16 10 the the DET issue-799 16 11 initial initial ADJ issue-799 16 12 provisions provision NOUN issue-799 16 13 of of ADP issue-799 16 14 taxation taxation NOUN issue-799 16 15 , , PUNCT issue-799 16 16 acting act VERB issue-799 16 17 as as ADP issue-799 16 18 fundamental fundamental ADJ issue-799 16 19 in in ADP issue-799 16 20 regulating regulate VERB issue-799 16 21 tax tax NOUN issue-799 16 22 relations relation NOUN issue-799 16 23 . . PUNCT issue-799 17 1 the the DET issue-799 17 2 range range NOUN issue-799 17 3 of of ADP issue-799 17 4 economic economic ADJ issue-799 17 5 principles principle NOUN issue-799 17 6 , , PUNCT issue-799 17 7 which which DET issue-799 17 8 taxation taxation NOUN issue-799 17 9 is be AUX issue-799 17 10 based base VERB issue-799 17 11 on on ADP issue-799 17 12 , , PUNCT issue-799 17 13 and and CCONJ issue-799 17 14 the the DET issue-799 17 15 content content NOUN issue-799 17 16 of of ADP issue-799 17 17 which which PRON issue-799 17 18 is be AUX issue-799 17 19 currently currently ADV issue-799 17 20 debated debate VERB issue-799 17 21 in in ADP issue-799 17 22 scientific scientific ADJ issue-799 17 23 circles circle NOUN issue-799 17 24 , , PUNCT issue-799 17 25 is be AUX issue-799 17 26 as as SCONJ issue-799 17 27 follows follow VERB issue-799 17 28 : : PUNCT issue-799 17 29 proportionality proportionality NOUN issue-799 17 30 ( ( PUNCT issue-799 17 31 taxability taxability NOUN issue-799 17 32 ) ) PUNCT issue-799 17 33 , , PUNCT issue-799 17 34 cost cost NOUN issue-799 17 35 - - PUNCT issue-799 17 36 effectiveness effectiveness NOUN issue-799 17 37 of of ADP issue-799 17 38 taxation taxation NOUN issue-799 17 39 , , PUNCT issue-799 17 40 fiscal fiscal ADJ issue-799 17 41 sufficiency sufficiency NOUN issue-799 17 42 , , PUNCT issue-799 17 43 economic economic ADJ issue-799 17 44 basis basis NOUN issue-799 17 45 of of ADP issue-799 17 46 tax tax NOUN issue-799 17 47 , , PUNCT issue-799 17 48 economic economic ADJ issue-799 17 49 justification justification NOUN issue-799 17 50 for for ADP issue-799 17 51 tax tax NOUN issue-799 17 52 . . PUNCT issue-799 18 1 they they PRON issue-799 18 2 do do AUX issue-799 18 3 not not PART issue-799 18 4 exist exist VERB issue-799 18 5 in in ADP issue-799 18 6 isolation isolation NOUN issue-799 18 7 from from ADP issue-799 18 8 each each DET issue-799 18 9 other other ADJ issue-799 18 10 , , PUNCT issue-799 18 11 but but CCONJ issue-799 18 12 constitute constitute VERB issue-799 18 13 a a DET issue-799 18 14 clear clear ADJ issue-799 18 15 system system NOUN issue-799 18 16 , , PUNCT issue-799 18 17 in in ADP issue-799 18 18 which which PRON issue-799 18 19 their their PRON issue-799 18 20 logical logical ADJ issue-799 18 21 connection connection NOUN issue-799 18 22 and and CCONJ issue-799 18 23 influences influence NOUN issue-799 18 24 are be AUX issue-799 18 25 traced trace VERB issue-799 18 26 . . PUNCT issue-799 19 1 results result NOUN issue-799 19 2 . . PUNCT issue-799 20 1 proportionality proportionality NOUN issue-799 20 2 as as ADP issue-799 20 3 a a DET issue-799 20 4 principle principle NOUN issue-799 20 5 of of ADP issue-799 20 6 taxation taxation NOUN issue-799 20 7 is be AUX issue-799 20 8 determined determine VERB issue-799 20 9 by by ADP issue-799 20 10 analyzing analyze VERB issue-799 20 11 the the DET issue-799 20 12 payer payer NOUN issue-799 20 13 's 's PART issue-799 20 14 financial financial ADJ issue-799 20 15 position position NOUN issue-799 20 16 , , PUNCT issue-799 20 17 the the DET issue-799 20 18 actual actual ADJ issue-799 20 19 ability ability NOUN issue-799 20 20 to to PART issue-799 20 21 pay pay VERB issue-799 20 22 taxes taxis NOUN issue-799 20 23 , , PUNCT issue-799 20 24 and and CCONJ issue-799 20 25 the the DET issue-799 20 26 economic economic ADJ issue-799 20 27 benefit benefit NOUN issue-799 20 28 he he PRON issue-799 20 29 / / SYM issue-799 20 30 she she PRON issue-799 20 31 receives receive VERB issue-799 20 32 in in ADP issue-799 20 33 the the DET issue-799 20 34 course course NOUN issue-799 20 35 of of ADP issue-799 20 36 paying pay VERB issue-799 20 37 taxes taxis NOUN issue-799 20 38 and and CCONJ issue-799 20 39 fees fee NOUN issue-799 20 40 ( ( PUNCT issue-799 20 41 the the DET issue-799 20 42 economic economic ADJ issue-799 20 43 result result NOUN issue-799 20 44 of of ADP issue-799 20 45 the the DET issue-799 20 46 payer payer NOUN issue-799 20 47 ) ) PUNCT issue-799 20 48 . . PUNCT issue-799 21 1 the the DET issue-799 21 2 principle principle NOUN issue-799 21 3 of of ADP issue-799 21 4 cost cost NOUN issue-799 21 5 - - PUNCT issue-799 21 6 effectiveness effectiveness NOUN issue-799 21 7 of of ADP issue-799 21 8 taxation taxation NOUN issue-799 21 9 means mean VERB issue-799 21 10 that that SCONJ issue-799 21 11 the the DET issue-799 21 12 establishment establishment NOUN issue-799 21 13 of of ADP issue-799 21 14 taxes taxis NOUN issue-799 21 15 and and CCONJ issue-799 21 16 fees fee NOUN issue-799 21 17 should should AUX issue-799 21 18 be be AUX issue-799 21 19 such such ADJ issue-799 21 20 that that SCONJ issue-799 21 21 the the DET issue-799 21 22 amount amount NOUN issue-799 21 23 of of ADP issue-799 21 24 revenues revenue NOUN issue-799 21 25 from from ADP issue-799 21 26 their their PRON issue-799 21 27 payment payment NOUN issue-799 21 28 to to ADP issue-799 21 29 the the DET issue-799 21 30 budget budget NOUN issue-799 21 31 exceeds exceed VERB issue-799 21 32 public public ADJ issue-799 21 33 expenditure expenditure NOUN issue-799 21 34 and and CCONJ issue-799 21 35 leads lead VERB issue-799 21 36 to to ADP issue-799 21 37 effective effective ADJ issue-799 21 38 taxation taxation NOUN issue-799 21 39 ( ( PUNCT issue-799 21 40 the the DET issue-799 21 41 economic economic ADJ issue-799 21 42 result result NOUN issue-799 21 43 of of ADP issue-799 21 44 the the DET issue-799 21 45 state state NOUN issue-799 21 46 ) ) PUNCT issue-799 21 47 . . PUNCT issue-799 22 1 the the DET issue-799 22 2 principle principle NOUN issue-799 22 3 of of ADP issue-799 22 4 tax tax NOUN issue-799 22 5 sufficiency sufficiency NOUN issue-799 22 6 provides provide VERB issue-799 22 7 a a DET issue-799 22 8 reasonable reasonable ADJ issue-799 22 9 restriction restriction NOUN issue-799 22 10 on on ADP issue-799 22 11 those those DET issue-799 22 12 public public ADJ issue-799 22 13 needs need NOUN issue-799 22 14 that that PRON issue-799 22 15 need need VERB issue-799 22 16 to to PART issue-799 22 17 be be AUX issue-799 22 18 met meet VERB issue-799 22 19 through through ADP issue-799 22 20 taxpaying taxpaying NOUN issue-799 22 21 , , PUNCT issue-799 22 22 since since SCONJ issue-799 22 23 these these DET issue-799 22 24 needs need NOUN issue-799 22 25 can can AUX issue-799 22 26 not not PART issue-799 22 27 be be AUX issue-799 22 28 absolute absolute ADJ issue-799 22 29 . . PUNCT issue-799 23 1 the the DET issue-799 23 2 principle principle NOUN issue-799 23 3 of of ADP issue-799 23 4 the the DET issue-799 23 5 economic economic ADJ issue-799 23 6 basis basis NOUN issue-799 23 7 of of ADP issue-799 23 8 the the DET issue-799 23 9 tax tax NOUN issue-799 23 10 indicates indicate VERB issue-799 23 11 source source NOUN issue-799 23 12 for for ADP issue-799 23 13 its its PRON issue-799 23 14 payment payment NOUN issue-799 23 15 , , PUNCT issue-799 23 16 which which PRON issue-799 23 17 is be AUX issue-799 23 18 formed form VERB issue-799 23 19 by by ADP issue-799 23 20 the the DET issue-799 23 21 corresponding correspond VERB issue-799 23 22 taxation taxation NOUN issue-799 23 23 of of ADP issue-799 23 24 transactions transaction NOUN issue-799 23 25 or or CCONJ issue-799 23 26 other other ADJ issue-799 23 27 taxable taxable ADJ issue-799 23 28 objects object NOUN issue-799 23 29 . . PUNCT issue-799 24 1 the the DET issue-799 24 2 principle principle NOUN issue-799 24 3 of of ADP issue-799 24 4 economic economic ADJ issue-799 24 5 justification justification NOUN issue-799 24 6 for for ADP issue-799 24 7 the the DET issue-799 24 8 tax tax NOUN issue-799 24 9 determines determine VERB issue-799 24 10 the the DET issue-799 24 11 set set NOUN issue-799 24 12 of of ADP issue-799 24 13 relevant relevant ADJ issue-799 24 14 factors factor NOUN issue-799 24 15 that that PRON issue-799 24 16 allow allow VERB issue-799 24 17 to to PART issue-799 24 18 approach approach VERB issue-799 24 19 the the DET issue-799 24 20 characteristics characteristic NOUN issue-799 24 21 of of ADP issue-799 24 22 taxation taxation NOUN issue-799 24 23 in in ADP issue-799 24 24 different different ADJ issue-799 24 25 ways way NOUN issue-799 24 26 , , PUNCT issue-799 24 27 taking take VERB issue-799 24 28 into into ADP issue-799 24 29 account account NOUN issue-799 24 30 certain certain ADJ issue-799 24 31 economic economic ADJ issue-799 24 32 indicators indicator NOUN issue-799 24 33 , , PUNCT issue-799 24 34 by by ADP issue-799 24 35 ensuring ensure VERB issue-799 24 36 that that SCONJ issue-799 24 37 the the DET issue-799 24 38 balance balance NOUN issue-799 24 39 of of ADP issue-799 24 40 private private ADJ issue-799 24 41 and and CCONJ issue-799 24 42 public public ADJ issue-799 24 43 interests interest NOUN issue-799 24 44 in in ADP issue-799 24 45 tax tax NOUN issue-799 24 46 and and CCONJ issue-799 24 47 legal legal ADJ issue-799 24 48 regulation regulation NOUN issue-799 24 49 is be AUX issue-799 24 50 achieved achieve VERB issue-799 24 51 . . PUNCT issue-799 25 1 in in ADP issue-799 25 2 fact fact NOUN issue-799 25 3 , , PUNCT issue-799 25 4 it it PRON issue-799 25 5 combines combine VERB issue-799 25 6 an an DET issue-799 25 7 assessment assessment NOUN issue-799 25 8 of of ADP issue-799 25 9 compliance compliance NOUN issue-799 25 10 with with ADP issue-799 25 11 the the DET issue-799 25 12 principles principle NOUN issue-799 25 13 of of ADP issue-799 25 14 proportionality proportionality NOUN issue-799 25 15 ( ( PUNCT issue-799 25 16 taxability taxability NOUN issue-799 25 17 ) ) PUNCT issue-799 25 18 , , PUNCT issue-799 25 19 costeffectiveness costeffectiveness NOUN issue-799 25 20 of of ADP issue-799 25 21 taxation taxation NOUN issue-799 25 22 , , PUNCT issue-799 25 23 tax tax NOUN issue-799 25 24 sufficiency sufficiency NOUN issue-799 25 25 , , PUNCT issue-799 25 26 and and CCONJ issue-799 25 27 the the DET issue-799 25 28 economic economic ADJ issue-799 25 29 basis basis NOUN issue-799 25 30 of of ADP issue-799 25 31 tax tax NOUN issue-799 25 32 . . PUNCT issue-799 26 1 the the DET issue-799 26 2 results result NOUN issue-799 26 3 obtained obtain VERB issue-799 26 4 are be AUX issue-799 26 5 original original ADJ issue-799 26 6 , , PUNCT issue-799 26 7 they they PRON issue-799 26 8 will will AUX issue-799 26 9 allow allow VERB issue-799 26 10 to to PART issue-799 26 11 improve improve VERB issue-799 26 12 the the DET issue-799 26 13 normative normative ADJ issue-799 26 14 provisions provision NOUN issue-799 26 15 before before ADP issue-799 26 16 consolidating consolidate VERB issue-799 26 17 the the DET issue-799 26 18 principles principle NOUN issue-799 26 19 of of ADP issue-799 26 20 taxation taxation NOUN issue-799 26 21 in in ADP issue-799 26 22 tax tax NOUN issue-799 26 23 legislation legislation NOUN issue-799 26 24 . . PUNCT issue-799 27 1 key key ADJ issue-799 27 2 words word NOUN issue-799 27 3 : : PUNCT issue-799 27 4 tax tax NOUN issue-799 27 5 , , PUNCT issue-799 27 6 taxation taxation NOUN issue-799 27 7 , , PUNCT issue-799 27 8 principles principle NOUN issue-799 27 9 of of ADP issue-799 27 10 taxation taxation NOUN issue-799 27 11 , , PUNCT issue-799 27 12 cost cost NOUN issue-799 27 13 - - PUNCT issue-799 27 14 effectiveness effectiveness NOUN issue-799 27 15 of of ADP issue-799 27 16 taxation taxation NOUN issue-799 27 17 , , PUNCT issue-799 27 18 economic economic ADJ issue-799 27 19 basis basis NOUN issue-799 27 20 of of ADP issue-799 27 21 tax tax NOUN issue-799 27 22 , , PUNCT issue-799 27 23 economic economic ADJ issue-799 27 24 justification justification NOUN issue-799 27 25 for for ADP issue-799 27 26 tax tax NOUN issue-799 27 27 . . PUNCT issue-799 28 1 jel jel PROPN issue-799 28 2 classification classification NOUN issue-799 28 3 : : PUNCT issue-799 29 1 k34 k34 PROPN issue-799 29 2 , , PUNCT issue-799 29 3 н20 н20 PROPN issue-799 29 4 , , PUNCT issue-799 29 5 н30 н30 PROPN issue-799 29 6 baltic baltic PROPN issue-799 29 7 journal journal PROPN issue-799 29 8 of of ADP issue-799 29 9 economic economic ADJ issue-799 29 10 studies study NOUN issue-799 29 11 33 33 NUM issue-799 29 12 vol vol NOUN issue-799 29 13 . . PROPN issue-799 30 1 6 6 NUM issue-799 30 2 , , PUNCT issue-799 30 3 no no INTJ issue-799 30 4 . . NOUN issue-799 30 5 2 2 NUM issue-799 30 6 , , PUNCT issue-799 30 7 2020 2020 NUM issue-799 30 8 1 1 NUM issue-799 30 9 . . PUNCT issue-799 30 10 introduction introduction NOUN issue-799 30 11 today today NOUN issue-799 30 12 , , PUNCT issue-799 30 13 almost almost ADV issue-799 30 14 every every DET issue-799 30 15 state state NOUN issue-799 30 16 feels feel VERB issue-799 30 17 the the DET issue-799 30 18 impact impact NOUN issue-799 30 19 of of ADP issue-799 30 20 the the DET issue-799 30 21 financial financial ADJ issue-799 30 22 crisis crisis NOUN issue-799 30 23 and and CCONJ issue-799 30 24 is be AUX issue-799 30 25 looking look VERB issue-799 30 26 for for ADP issue-799 30 27 ways way NOUN issue-799 30 28 to to PART issue-799 30 29 overcome overcome VERB issue-799 30 30 it it PRON issue-799 30 31 . . PUNCT issue-799 31 1 it it PRON issue-799 31 2 is be AUX issue-799 31 3 obvious obvious ADJ issue-799 31 4 that that SCONJ issue-799 31 5 the the DET issue-799 31 6 development development NOUN issue-799 31 7 of of ADP issue-799 31 8 economic economic ADJ issue-799 31 9 relations relation NOUN issue-799 31 10 of of ADP issue-799 31 11 any any DET issue-799 31 12 state state NOUN issue-799 31 13 is be AUX issue-799 31 14 affected affect VERB issue-799 31 15 by by ADP issue-799 31 16 taxation taxation NOUN issue-799 31 17 ( ( PUNCT issue-799 31 18 macek macek PROPN issue-799 31 19 , , PUNCT issue-799 31 20 2015 2015 NUM issue-799 31 21 ; ; PUNCT issue-799 31 22 william william PROPN issue-799 31 23 g. g. PROPN issue-799 31 24 gale gale PROPN issue-799 31 25 , , PUNCT issue-799 31 26 2014 2014 NUM issue-799 31 27 ) ) PUNCT issue-799 31 28 . . PUNCT issue-799 32 1 as as SCONJ issue-799 32 2 stated state VERB issue-799 32 3 in in ADP issue-799 32 4 art art NOUN issue-799 32 5 . . PUNCT issue-799 33 1 1 1 NUM issue-799 33 2 1 1 NUM issue-799 33 3 of of ADP issue-799 33 4 the the DET issue-799 33 5 first first ADJ issue-799 33 6 protocol protocol NOUN issue-799 33 7 to to ADP issue-799 33 8 the the DET issue-799 33 9 convention convention NOUN issue-799 33 10 for for ADP issue-799 33 11 the the DET issue-799 33 12 protection protection NOUN issue-799 33 13 of of ADP issue-799 33 14 human human ADJ issue-799 33 15 rights right NOUN issue-799 33 16 and and CCONJ issue-799 33 17 fundamental fundamental ADJ issue-799 33 18 freedoms freedom NOUN issue-799 33 19 , , PUNCT issue-799 33 20 every every DET issue-799 33 21 individual individual ADJ issue-799 33 22 or or CCONJ issue-799 33 23 legal legal ADJ issue-799 33 24 entity entity NOUN issue-799 33 25 is be AUX issue-799 33 26 entitled entitle VERB issue-799 33 27 to to ADP issue-799 33 28 the the DET issue-799 33 29 peaceful peaceful ADJ issue-799 33 30 enjoyment enjoyment NOUN issue-799 33 31 of of ADP issue-799 33 32 his his PRON issue-799 33 33 / / SYM issue-799 33 34 her her PRON issue-799 33 35 property property NOUN issue-799 33 36 . . PUNCT issue-799 34 1 no no DET issue-799 34 2 one one NOUN issue-799 34 3 shall shall AUX issue-799 34 4 be be AUX issue-799 34 5 deprived deprive VERB issue-799 34 6 of of ADP issue-799 34 7 his his PRON issue-799 34 8 / / SYM issue-799 34 9 her her PRON issue-799 34 10 property property NOUN issue-799 34 11 except except SCONJ issue-799 34 12 in in ADP issue-799 34 13 the the DET issue-799 34 14 public public ADJ issue-799 34 15 interest interest NOUN issue-799 34 16 and and CCONJ issue-799 34 17 subject subject ADJ issue-799 34 18 to to ADP issue-799 34 19 the the DET issue-799 34 20 conditions condition NOUN issue-799 34 21 provided provide VERB issue-799 34 22 for for ADP issue-799 34 23 by by ADP issue-799 34 24 law law NOUN issue-799 34 25 and and CCONJ issue-799 34 26 by by ADP issue-799 34 27 the the DET issue-799 34 28 general general ADJ issue-799 34 29 principles principle NOUN issue-799 34 30 of of ADP issue-799 34 31 international international ADJ issue-799 34 32 law law NOUN issue-799 34 33 . . PUNCT issue-799 35 1 the the DET issue-799 35 2 preceding precede VERB issue-799 35 3 provisions provision NOUN issue-799 35 4 shall shall AUX issue-799 35 5 not not PART issue-799 35 6 , , PUNCT issue-799 35 7 however however ADV issue-799 35 8 , , PUNCT issue-799 35 9 in in ADP issue-799 35 10 any any DET issue-799 35 11 way way NOUN issue-799 35 12 impair impair VERB issue-799 35 13 the the DET issue-799 35 14 right right NOUN issue-799 35 15 of of ADP issue-799 35 16 a a DET issue-799 35 17 state state NOUN issue-799 35 18 to to PART issue-799 35 19 enforce enforce VERB issue-799 35 20 such such ADJ issue-799 35 21 laws law NOUN issue-799 35 22 as as SCONJ issue-799 35 23 it it PRON issue-799 35 24 deems deem VERB issue-799 35 25 necessary necessary ADJ issue-799 35 26 to to PART issue-799 35 27 control control VERB issue-799 35 28 the the DET issue-799 35 29 use use NOUN issue-799 35 30 of of ADP issue-799 35 31 property property NOUN issue-799 35 32 in in ADP issue-799 35 33 accordance accordance NOUN issue-799 35 34 with with ADP issue-799 35 35 the the DET issue-799 35 36 general general ADJ issue-799 35 37 interest interest NOUN issue-799 35 38 or or CCONJ issue-799 35 39 to to PART issue-799 35 40 secure secure VERB issue-799 35 41 the the DET issue-799 35 42 payment payment NOUN issue-799 35 43 of of ADP issue-799 35 44 taxes taxis NOUN issue-799 35 45 or or CCONJ issue-799 35 46 other other ADJ issue-799 35 47 contributions contribution NOUN issue-799 35 48 or or CCONJ issue-799 35 49 penalties penalty NOUN issue-799 35 50 ( ( PUNCT issue-799 35 51 protocol protocol NOUN issue-799 35 52 of of ADP issue-799 35 53 the the DET issue-799 35 54 convention convention NOUN issue-799 35 55 for for ADP issue-799 35 56 the the DET issue-799 35 57 protection protection NOUN issue-799 35 58 of of ADP issue-799 35 59 human human ADJ issue-799 35 60 rights right NOUN issue-799 35 61 and and CCONJ issue-799 35 62 fundamental fundamental ADJ issue-799 35 63 freedoms freedom NOUN issue-799 35 64 , , PUNCT issue-799 35 65 1997 1997 NUM issue-799 35 66 ) ) PUNCT issue-799 35 67 . . PUNCT issue-799 36 1 in in ADP issue-799 36 2 fact fact NOUN issue-799 36 3 , , PUNCT issue-799 36 4 through through ADP issue-799 36 5 taxes taxis NOUN issue-799 36 6 , , PUNCT issue-799 36 7 the the DET issue-799 36 8 state state NOUN issue-799 36 9 has have VERB issue-799 36 10 an an DET issue-799 36 11 impact impact NOUN issue-799 36 12 on on ADP issue-799 36 13 the the DET issue-799 36 14 property property NOUN issue-799 36 15 of of ADP issue-799 36 16 individuals individual NOUN issue-799 36 17 and and CCONJ issue-799 36 18 legal legal ADJ issue-799 36 19 entities entity NOUN issue-799 36 20 . . PUNCT issue-799 37 1 thus thus ADV issue-799 37 2 , , PUNCT issue-799 37 3 taxes taxis NOUN issue-799 37 4 are be AUX issue-799 37 5 now now ADV issue-799 37 6 an an DET issue-799 37 7 attribute attribute NOUN issue-799 37 8 of of ADP issue-799 37 9 any any DET issue-799 37 10 state state NOUN issue-799 37 11 , , PUNCT issue-799 37 12 because because SCONJ issue-799 37 13 of of ADP issue-799 37 14 their their PRON issue-799 37 15 force force NOUN issue-799 37 16 on on ADP issue-799 37 17 the the DET issue-799 37 18 economic economic ADJ issue-799 37 19 activities activity NOUN issue-799 37 20 of of ADP issue-799 37 21 the the DET issue-799 37 22 entities entity NOUN issue-799 37 23 , , PUNCT issue-799 37 24 they they PRON issue-799 37 25 play play VERB issue-799 37 26 a a DET issue-799 37 27 significant significant ADJ issue-799 37 28 role role NOUN issue-799 37 29 in in ADP issue-799 37 30 the the DET issue-799 37 31 economic economic ADJ issue-799 37 32 development development NOUN issue-799 37 33 of of ADP issue-799 37 34 the the DET issue-799 37 35 state state NOUN issue-799 37 36 . . PUNCT issue-799 38 1 at at ADP issue-799 38 2 the the DET issue-799 38 3 same same ADJ issue-799 38 4 time time NOUN issue-799 38 5 , , PUNCT issue-799 38 6 establishing establish VERB issue-799 38 7 the the DET issue-799 38 8 optimum optimum ADJ issue-799 38 9 level level NOUN issue-799 38 10 of of ADP issue-799 38 11 taxation taxation NOUN issue-799 38 12 for for ADP issue-799 38 13 both both DET issue-799 38 14 taxpayers taxpayer NOUN issue-799 38 15 and and CCONJ issue-799 38 16 the the DET issue-799 38 17 state state NOUN issue-799 38 18 is be AUX issue-799 38 19 an an DET issue-799 38 20 important important ADJ issue-799 38 21 factor factor NOUN issue-799 38 22 for for ADP issue-799 38 23 economic economic ADJ issue-799 38 24 uplift uplift NOUN issue-799 38 25 , , PUNCT issue-799 38 26 ensuring ensure VERB issue-799 38 27 the the DET issue-799 38 28 balance balance NOUN issue-799 38 29 of of ADP issue-799 38 30 public public ADJ issue-799 38 31 and and CCONJ issue-799 38 32 private private ADJ issue-799 38 33 interests interest NOUN issue-799 38 34 in in ADP issue-799 38 35 tax tax NOUN issue-799 38 36 and and CCONJ issue-799 38 37 legal legal ADJ issue-799 38 38 regulation regulation NOUN issue-799 38 39 , , PUNCT issue-799 38 40 under under ADP issue-799 38 41 which which PRON issue-799 38 42 there there PRON issue-799 38 43 is be VERB issue-799 38 44 a a DET issue-799 38 45 proper proper ADJ issue-799 38 46 financial financial ADJ issue-799 38 47 support support NOUN issue-799 38 48 for for ADP issue-799 38 49 the the DET issue-799 38 50 performance performance NOUN issue-799 38 51 of of ADP issue-799 38 52 the the DET issue-799 38 53 tasks task NOUN issue-799 38 54 and and CCONJ issue-799 38 55 functions function NOUN issue-799 38 56 by by ADP issue-799 38 57 the the DET issue-799 38 58 public public ADJ issue-799 38 59 authorities authority NOUN issue-799 38 60 with with ADP issue-799 38 61 reasonable reasonable ADJ issue-799 38 62 and and CCONJ issue-799 38 63 justified justified ADJ issue-799 38 64 interference interference NOUN issue-799 38 65 of of ADP issue-799 38 66 the the DET issue-799 38 67 state state NOUN issue-799 38 68 in in ADP issue-799 38 69 the the DET issue-799 38 70 right right NOUN issue-799 38 71 of of ADP issue-799 38 72 private private ADJ issue-799 38 73 ownership ownership NOUN issue-799 38 74 of of ADP issue-799 38 75 persons person NOUN issue-799 38 76 by by ADP issue-799 38 77 means mean NOUN issue-799 38 78 of of ADP issue-799 38 79 the the DET issue-799 38 80 taxes taxis NOUN issue-799 38 81 . . PUNCT issue-799 39 1 the the DET issue-799 39 2 structure structure NOUN issue-799 39 3 of of ADP issue-799 39 4 the the DET issue-799 39 5 tax tax NOUN issue-799 39 6 system system NOUN issue-799 39 7 , , PUNCT issue-799 39 8 the the DET issue-799 39 9 amount amount NOUN issue-799 39 10 of of ADP issue-799 39 11 taxes taxis NOUN issue-799 39 12 and and CCONJ issue-799 39 13 their their PRON issue-799 39 14 rates rate NOUN issue-799 39 15 should should AUX issue-799 39 16 not not PART issue-799 39 17 depend depend VERB issue-799 39 18 solely solely ADV issue-799 39 19 on on ADP issue-799 39 20 the the DET issue-799 39 21 revenue revenue NOUN issue-799 39 22 required require VERB issue-799 39 23 by by ADP issue-799 39 24 the the DET issue-799 39 25 state state NOUN issue-799 39 26 and and CCONJ issue-799 39 27 territorial territorial ADJ issue-799 39 28 communities community NOUN issue-799 39 29 . . PUNCT issue-799 40 1 obviously obviously ADV issue-799 40 2 , , PUNCT issue-799 40 3 this this DET issue-799 40 4 process process NOUN issue-799 40 5 is be AUX issue-799 40 6 influenced influence VERB issue-799 40 7 by by ADP issue-799 40 8 other other ADJ issue-799 40 9 factors factor NOUN issue-799 40 10 because because SCONJ issue-799 40 11 taxation taxation NOUN issue-799 40 12 should should AUX issue-799 40 13 be be AUX issue-799 40 14 reasonable reasonable ADJ issue-799 40 15 . . PUNCT issue-799 41 1 it it PRON issue-799 41 2 is be AUX issue-799 41 3 a a DET issue-799 41 4 very very ADV issue-799 41 5 important important ADJ issue-799 41 6 and and CCONJ issue-799 41 7 not not PART issue-799 41 8 easy easy ADJ issue-799 41 9 task task NOUN issue-799 41 10 to to PART issue-799 41 11 mark mark VERB issue-799 41 12 them they PRON issue-799 41 13 . . PUNCT issue-799 42 1 the the DET issue-799 42 2 fact fact NOUN issue-799 42 3 is be AUX issue-799 42 4 that that SCONJ issue-799 42 5 the the DET issue-799 42 6 tax tax NOUN issue-799 42 7 is be AUX issue-799 42 8 both both CCONJ issue-799 42 9 a a DET issue-799 42 10 legal legal ADJ issue-799 42 11 and and CCONJ issue-799 42 12 economic economic ADJ issue-799 42 13 category category NOUN issue-799 42 14 . . PUNCT issue-799 43 1 this this PRON issue-799 43 2 means mean VERB issue-799 43 3 that that SCONJ issue-799 43 4 the the DET issue-799 43 5 establishment establishment NOUN issue-799 43 6 of of ADP issue-799 43 7 taxes taxis NOUN issue-799 43 8 must must AUX issue-799 43 9 take take VERB issue-799 43 10 place place NOUN issue-799 43 11 on on ADP issue-799 43 12 an an DET issue-799 43 13 economic economic ADJ issue-799 43 14 basis basis NOUN issue-799 43 15 , , PUNCT issue-799 43 16 that that ADV issue-799 43 17 is is ADV issue-799 43 18 , , PUNCT issue-799 43 19 in in ADP issue-799 43 20 view view NOUN issue-799 43 21 of of ADP issue-799 43 22 those those DET issue-799 43 23 economic economic ADJ issue-799 43 24 laws law NOUN issue-799 43 25 in in ADP issue-799 43 26 force force NOUN issue-799 43 27 in in ADP issue-799 43 28 society society NOUN issue-799 43 29 . . PUNCT issue-799 44 1 and and CCONJ issue-799 44 2 here here ADV issue-799 44 3 a a DET issue-799 44 4 rather rather ADV issue-799 44 5 difficult difficult ADJ issue-799 44 6 question question NOUN issue-799 44 7 arises arise VERB issue-799 44 8 : : PUNCT issue-799 44 9 how how SCONJ issue-799 44 10 and and CCONJ issue-799 44 11 on on ADP issue-799 44 12 what what PRON issue-799 44 13 economic economic ADJ issue-799 44 14 grounds ground NOUN issue-799 44 15 taxation taxation NOUN issue-799 44 16 should should AUX issue-799 44 17 be be AUX issue-799 44 18 based base VERB issue-799 44 19 , , PUNCT issue-799 44 20 and and CCONJ issue-799 44 21 whether whether SCONJ issue-799 44 22 such such ADJ issue-799 44 23 principles principle NOUN issue-799 44 24 can can AUX issue-799 44 25 and and CCONJ issue-799 44 26 should should AUX issue-799 44 27 be be AUX issue-799 44 28 enshrined enshrine VERB issue-799 44 29 in in ADP issue-799 44 30 tax tax NOUN issue-799 44 31 and and CCONJ issue-799 44 32 legal legal ADJ issue-799 44 33 rules rule NOUN issue-799 44 34 . . PUNCT issue-799 45 1 typically typically ADV issue-799 45 2 , , PUNCT issue-799 45 3 this this PRON issue-799 45 4 is be AUX issue-799 45 5 resolved resolve VERB issue-799 45 6 by by ADP issue-799 45 7 enshrining enshrine VERB issue-799 45 8 in in ADP issue-799 45 9 tax tax NOUN issue-799 45 10 law law NOUN issue-799 45 11 the the DET issue-799 45 12 principles principle NOUN issue-799 45 13 on on ADP issue-799 45 14 which which PRON issue-799 45 15 taxation taxation NOUN issue-799 45 16 should should AUX issue-799 45 17 be be AUX issue-799 45 18 based base VERB issue-799 45 19 . . PUNCT issue-799 46 1 for for ADP issue-799 46 2 example example NOUN issue-799 46 3 , , PUNCT issue-799 46 4 in in ADP issue-799 46 5 the the DET issue-799 46 6 tax tax NOUN issue-799 46 7 code code NOUN issue-799 46 8 of of ADP issue-799 46 9 ukraine ukraine NOUN issue-799 46 10 it it PRON issue-799 46 11 is be AUX issue-799 46 12 art art NOUN issue-799 46 13 . . PUNCT issue-799 47 1 4 4 NUM issue-799 47 2 , , PUNCT issue-799 47 3 entitled entitle VERB issue-799 47 4 " " PUNCT issue-799 47 5 basic basic ADJ issue-799 47 6 principles principle NOUN issue-799 47 7 of of ADP issue-799 47 8 tax tax NOUN issue-799 47 9 law law NOUN issue-799 47 10 " " PUNCT issue-799 47 11 ( ( PUNCT issue-799 47 12 the the DET issue-799 47 13 tax tax NOUN issue-799 47 14 code code NOUN issue-799 47 15 of of ADP issue-799 47 16 ukraine ukraine NOUN issue-799 47 17 , , PUNCT issue-799 47 18 2010 2010 NUM issue-799 47 19 ) ) PUNCT issue-799 47 20 . . PUNCT issue-799 48 1 thus thus ADV issue-799 48 2 , , PUNCT issue-799 48 3 the the DET issue-799 48 4 purpose purpose NOUN issue-799 48 5 of of ADP issue-799 48 6 the the DET issue-799 48 7 article article NOUN issue-799 48 8 is be AUX issue-799 48 9 the the DET issue-799 48 10 designation designation NOUN issue-799 48 11 and and CCONJ issue-799 48 12 characterization characterization NOUN issue-799 48 13 of of ADP issue-799 48 14 certain certain ADJ issue-799 48 15 economic economic ADJ issue-799 48 16 principles principle NOUN issue-799 48 17 , , PUNCT issue-799 48 18 which which DET issue-799 48 19 taxation taxation NOUN issue-799 48 20 should should AUX issue-799 48 21 be be AUX issue-799 48 22 based base VERB issue-799 48 23 on on ADP issue-799 48 24 and and CCONJ issue-799 48 25 which which PRON issue-799 48 26 should should AUX issue-799 48 27 be be AUX issue-799 48 28 defined define VERB issue-799 48 29 in in ADP issue-799 48 30 tax tax NOUN issue-799 48 31 legislation legislation NOUN issue-799 48 32 . . PUNCT issue-799 49 1 this this PRON issue-799 49 2 will will AUX issue-799 49 3 be be AUX issue-799 49 4 done do VERB issue-799 49 5 with with ADP issue-799 49 6 the the DET issue-799 49 7 dogmatic dogmatic ADJ issue-799 49 8 method method NOUN issue-799 49 9 , , PUNCT issue-799 49 10 the the DET issue-799 49 11 methods method NOUN issue-799 49 12 of of ADP issue-799 49 13 analysis analysis NOUN issue-799 49 14 and and CCONJ issue-799 49 15 synthesis synthesis NOUN issue-799 49 16 , , PUNCT issue-799 49 17 the the DET issue-799 49 18 systemic systemic ADJ issue-799 49 19 method method NOUN issue-799 49 20 and and CCONJ issue-799 49 21 the the DET issue-799 49 22 case case NOUN issue-799 49 23 study study NOUN issue-799 49 24 method method NOUN issue-799 49 25 . . PUNCT issue-799 50 1 2 2 X issue-799 50 2 . . X issue-799 50 3 principles principle NOUN issue-799 50 4 applicable applicable ADJ issue-799 50 5 in in ADP issue-799 50 6 tax tax NOUN issue-799 50 7 and and CCONJ issue-799 50 8 legal legal ADJ issue-799 50 9 regulation regulation NOUN issue-799 50 10 the the DET issue-799 50 11 tasks task NOUN issue-799 50 12 to to PART issue-799 50 13 establish establish VERB issue-799 50 14 optimum optimum ADJ issue-799 50 15 taxation taxation NOUN issue-799 50 16 , , PUNCT issue-799 50 17 to to PART issue-799 50 18 mark mark VERB issue-799 50 19 all all DET issue-799 50 20 the the DET issue-799 50 21 necessary necessary ADJ issue-799 50 22 aspects aspect NOUN issue-799 50 23 in in ADP issue-799 50 24 the the DET issue-799 50 25 tax tax NOUN issue-799 50 26 and and CCONJ issue-799 50 27 legal legal ADJ issue-799 50 28 rules rule NOUN issue-799 50 29 clearly clearly ADV issue-799 50 30 are be AUX issue-799 50 31 not not PART issue-799 50 32 easy easy ADJ issue-799 50 33 . . PUNCT issue-799 51 1 it it PRON issue-799 51 2 is be AUX issue-799 51 3 not not PART issue-799 51 4 by by ADP issue-799 51 5 chance chance NOUN issue-799 51 6 that that SCONJ issue-799 51 7 scientists scientist NOUN issue-799 51 8 emphasize emphasize VERB issue-799 51 9 the the DET issue-799 51 10 complexity complexity NOUN issue-799 51 11 of of ADP issue-799 51 12 tax tax NOUN issue-799 51 13 law law NOUN issue-799 51 14 , , PUNCT issue-799 51 15 noting note VERB issue-799 51 16 that that SCONJ issue-799 51 17 , , PUNCT issue-799 51 18 like like ADP issue-799 51 19 the the DET issue-799 51 20 complexity complexity NOUN issue-799 51 21 of of ADP issue-799 51 22 the the DET issue-799 51 23 relationship relationship NOUN issue-799 51 24 of of ADP issue-799 51 25 commerce commerce NOUN issue-799 51 26 to to PART issue-799 51 27 which which PRON issue-799 51 28 it it PRON issue-799 51 29 applies apply VERB issue-799 51 30 , , PUNCT issue-799 51 31 it it PRON issue-799 51 32 is be AUX issue-799 51 33 often often ADV issue-799 51 34 seen see VERB issue-799 51 35 as as ADP issue-799 51 36 increasing increase VERB issue-799 51 37 exponentially exponentially ADV issue-799 51 38 , , PUNCT issue-799 51 39 with with ADP issue-799 51 40 boosting boost VERB issue-799 51 41 pressure pressure NOUN issue-799 51 42 on on ADP issue-799 51 43 taxpayers taxpayer NOUN issue-799 51 44 , , PUNCT issue-799 51 45 tax tax NOUN issue-799 51 46 advisors advisor NOUN issue-799 51 47 , , PUNCT issue-799 51 48 and and CCONJ issue-799 51 49 tax tax NOUN issue-799 51 50 administrations administration NOUN issue-799 51 51 ( ( PUNCT issue-799 51 52 evans evans PROPN issue-799 51 53 , , PUNCT issue-799 51 54 freedman freedman PROPN issue-799 51 55 , , PUNCT issue-799 51 56 krever krever PROPN issue-799 51 57 , , PUNCT issue-799 51 58 2011 2011 NUM issue-799 51 59 ) ) PUNCT issue-799 51 60 . . PUNCT issue-799 52 1 in in ADP issue-799 52 2 such such ADJ issue-799 52 3 circumstances circumstance NOUN issue-799 52 4 , , PUNCT issue-799 52 5 the the DET issue-799 52 6 use use NOUN issue-799 52 7 of of ADP issue-799 52 8 principles principle NOUN issue-799 52 9 constituting constitute VERB issue-799 52 10 ideas idea NOUN issue-799 52 11 , , PUNCT issue-799 52 12 requirements requirement NOUN issue-799 52 13 and and CCONJ issue-799 52 14 underlying underlying ADJ issue-799 52 15 , , PUNCT issue-799 52 16 basic basic ADJ issue-799 52 17 , , PUNCT issue-799 52 18 and and CCONJ issue-799 52 19 fundamental fundamental ADJ issue-799 52 20 provisions provision NOUN issue-799 52 21 in in ADP issue-799 52 22 regulating regulate VERB issue-799 52 23 relevant relevant ADJ issue-799 52 24 relationships relationship NOUN issue-799 52 25 , , PUNCT issue-799 52 26 is be AUX issue-799 52 27 well well ADV issue-799 52 28 justified justified ADJ issue-799 52 29 ( ( PUNCT issue-799 52 30 pohrebniak pohrebniak PROPN issue-799 52 31 , , PUNCT issue-799 52 32 2008 2008 NUM issue-799 52 33 ) ) PUNCT issue-799 52 34 . . PUNCT issue-799 53 1 principles principle NOUN issue-799 53 2 of of ADP issue-799 53 3 tax tax NOUN issue-799 53 4 and and CCONJ issue-799 53 5 legal legal ADJ issue-799 53 6 regulation regulation NOUN issue-799 53 7 are be AUX issue-799 53 8 objectively objectively ADV issue-799 53 9 determined determine VERB issue-799 53 10 by by ADP issue-799 53 11 the the DET issue-799 53 12 economic economic ADJ issue-799 53 13 , , PUNCT issue-799 53 14 social social ADJ issue-799 53 15 and and CCONJ issue-799 53 16 political political ADJ issue-799 53 17 structure structure NOUN issue-799 53 18 of of ADP issue-799 53 19 the the DET issue-799 53 20 state state NOUN issue-799 53 21 , , PUNCT issue-799 53 22 the the DET issue-799 53 23 basic basic ADJ issue-799 53 24 principles principle NOUN issue-799 53 25 of of ADP issue-799 53 26 the the DET issue-799 53 27 construction construction NOUN issue-799 53 28 and and CCONJ issue-799 53 29 functioning functioning NOUN issue-799 53 30 of of ADP issue-799 53 31 society society NOUN issue-799 53 32 , , PUNCT issue-799 53 33 etc etc X issue-799 53 34 . . X issue-799 54 1 their their PRON issue-799 54 2 value value NOUN issue-799 54 3 is be AUX issue-799 54 4 also also ADV issue-799 54 5 seen see VERB issue-799 54 6 in in ADP issue-799 54 7 the the DET issue-799 54 8 fact fact NOUN issue-799 54 9 that that SCONJ issue-799 54 10 they they PRON issue-799 54 11 are be AUX issue-799 54 12 designed design VERB issue-799 54 13 to to PART issue-799 54 14 provide provide VERB issue-799 54 15 organic organic ADJ issue-799 54 16 communication communication NOUN issue-799 54 17 , , PUNCT issue-799 54 18 unity unity NOUN issue-799 54 19 and and CCONJ issue-799 54 20 systematicity systematicity NOUN issue-799 54 21 of of ADP issue-799 54 22 tax tax NOUN issue-799 54 23 law law NOUN issue-799 54 24 rules rule NOUN issue-799 54 25 ( ( PUNCT issue-799 54 26 shaptala shaptala ADJ issue-799 54 27 , , PUNCT issue-799 54 28 2012 2012 NUM issue-799 54 29 ) ) PUNCT issue-799 54 30 . . PUNCT issue-799 55 1 today today NOUN issue-799 55 2 , , PUNCT issue-799 55 3 in in ADP issue-799 55 4 art art NOUN issue-799 55 5 . . PUNCT issue-799 56 1 4 4 NUM issue-799 56 2 of of ADP issue-799 56 3 the the DET issue-799 56 4 tax tax NOUN issue-799 56 5 code code NOUN issue-799 56 6 of of ADP issue-799 56 7 ukraine ukraine NOUN issue-799 56 8 , , PUNCT issue-799 56 9 the the DET issue-799 56 10 following follow VERB issue-799 56 11 principles principle NOUN issue-799 56 12 are be AUX issue-799 56 13 enshrined enshrine VERB issue-799 56 14 , , PUNCT issue-799 56 15 such such ADJ issue-799 56 16 as as ADP issue-799 56 17 : : PUNCT issue-799 56 18 universality universality NOUN issue-799 56 19 of of ADP issue-799 56 20 taxation taxation NOUN issue-799 56 21 , , PUNCT issue-799 56 22 equality equality NOUN issue-799 56 23 of of ADP issue-799 56 24 all all DET issue-799 56 25 taxpayers taxpayer NOUN issue-799 56 26 , , PUNCT issue-799 56 27 prevention prevention NOUN issue-799 56 28 of of ADP issue-799 56 29 any any DET issue-799 56 30 manifestation manifestation NOUN issue-799 56 31 of of ADP issue-799 56 32 discrimination discrimination NOUN issue-799 56 33 , , PUNCT issue-799 56 34 inevitability inevitability NOUN issue-799 56 35 of of ADP issue-799 56 36 statutory statutory ADJ issue-799 56 37 liability liability NOUN issue-799 56 38 occurrence occurrence NOUN issue-799 56 39 in in ADP issue-799 56 40 case case NOUN issue-799 56 41 of of ADP issue-799 56 42 violation violation NOUN issue-799 56 43 of of ADP issue-799 56 44 tax tax NOUN issue-799 56 45 legislation legislation NOUN issue-799 56 46 , , PUNCT issue-799 56 47 presumption presumption NOUN issue-799 56 48 of of ADP issue-799 56 49 lawfulness lawfulness NOUN issue-799 56 50 of of ADP issue-799 56 51 decisions decision NOUN issue-799 56 52 of of ADP issue-799 56 53 the the DET issue-799 56 54 taxpayer taxpayer NOUN issue-799 56 55 , , PUNCT issue-799 56 56 tax tax NOUN issue-799 56 57 sufficiency sufficiency NOUN issue-799 56 58 , , PUNCT issue-799 56 59 social social ADJ issue-799 56 60 justice justice NOUN issue-799 56 61 , , PUNCT issue-799 56 62 stability stability NOUN issue-799 56 63 , , PUNCT issue-799 56 64 uniformity uniformity NOUN issue-799 56 65 and and CCONJ issue-799 56 66 convenience convenience NOUN issue-799 56 67 , , PUNCT issue-799 56 68 the the DET issue-799 56 69 only only ADJ issue-799 56 70 approach approach NOUN issue-799 56 71 to to ADP issue-799 56 72 setting set VERB issue-799 56 73 taxes taxis NOUN issue-799 56 74 and and CCONJ issue-799 56 75 fees fee NOUN issue-799 56 76 ( ( PUNCT issue-799 56 77 the the DET issue-799 56 78 tax tax NOUN issue-799 56 79 code code NOUN issue-799 56 80 of of ADP issue-799 56 81 ukraine ukraine NOUN issue-799 56 82 , , PUNCT issue-799 56 83 2010 2010 NUM issue-799 56 84 ) ) PUNCT issue-799 56 85 . . PUNCT issue-799 57 1 the the DET issue-799 57 2 analysis analysis NOUN issue-799 57 3 of of ADP issue-799 57 4 the the DET issue-799 57 5 stated state VERB issue-799 57 6 norm norm NOUN issue-799 57 7 allows allow VERB issue-799 57 8 to to PART issue-799 57 9 take take VERB issue-799 57 10 note note NOUN issue-799 57 11 that that SCONJ issue-799 57 12 the the DET issue-799 57 13 legislator legislator NOUN issue-799 57 14 does do AUX issue-799 57 15 not not PART issue-799 57 16 consider consider VERB issue-799 57 17 it it PRON issue-799 57 18 appropriate appropriate ADJ issue-799 57 19 to to ADP issue-799 57 20 group group NOUN issue-799 57 21 such such ADJ issue-799 57 22 principles principle NOUN issue-799 57 23 to to ADP issue-799 57 24 some some DET issue-799 57 25 extent extent NOUN issue-799 57 26 . . PUNCT issue-799 58 1 at at ADP issue-799 58 2 the the DET issue-799 58 3 same same ADJ issue-799 58 4 time time NOUN issue-799 58 5 , , PUNCT issue-799 58 6 it it PRON issue-799 58 7 is be AUX issue-799 58 8 obvious obvious ADJ issue-799 58 9 that that SCONJ issue-799 58 10 some some PRON issue-799 58 11 of of ADP issue-799 58 12 the the DET issue-799 58 13 principles principle NOUN issue-799 58 14 are be AUX issue-799 58 15 based base VERB issue-799 58 16 on on ADP issue-799 58 17 laws law NOUN issue-799 58 18 that that PRON issue-799 58 19 have have VERB issue-799 58 20 the the DET issue-799 58 21 logic logic NOUN issue-799 58 22 of of ADP issue-799 58 23 the the DET issue-799 58 24 functioning functioning NOUN issue-799 58 25 of of ADP issue-799 58 26 economic economic ADJ issue-799 58 27 phenomena phenomenon NOUN issue-799 58 28 as as ADP issue-799 58 29 their their PRON issue-799 58 30 source source NOUN issue-799 58 31 , , PUNCT issue-799 58 32 that that ADV issue-799 58 33 is is ADV issue-799 58 34 , , PUNCT issue-799 58 35 they they PRON issue-799 58 36 are be AUX issue-799 58 37 economic economic ADJ issue-799 58 38 ( ( PUNCT issue-799 58 39 they they PRON issue-799 58 40 are be AUX issue-799 58 41 called call VERB issue-799 58 42 classic classic ADJ issue-799 58 43 by by ADP issue-799 58 44 the the DET issue-799 58 45 academic academic ADJ issue-799 58 46 economists economist NOUN issue-799 58 47 ) ) PUNCT issue-799 58 48 . . PUNCT issue-799 59 1 the the DET issue-799 59 2 other other ADJ issue-799 59 3 principles principle NOUN issue-799 59 4 are be AUX issue-799 59 5 legal legal ADJ issue-799 59 6 ( ( PUNCT issue-799 59 7 neoclassic neoclassic ADJ issue-799 59 8 ) ) PUNCT issue-799 59 9 . . PUNCT issue-799 60 1 the the DET issue-799 60 2 fact fact NOUN issue-799 60 3 that that SCONJ issue-799 60 4 in in ADP issue-799 60 5 the the DET issue-799 60 6 vast vast ADJ issue-799 60 7 majority majority NOUN issue-799 60 8 of of ADP issue-799 60 9 taxation taxation NOUN issue-799 60 10 principles principle NOUN issue-799 60 11 that that PRON issue-799 60 12 determine determine VERB issue-799 60 13 the the DET issue-799 60 14 ordering ordering NOUN issue-799 60 15 of of ADP issue-799 60 16 the the DET issue-799 60 17 taxation taxation NOUN issue-799 60 18 system system NOUN issue-799 60 19 , , PUNCT issue-799 60 20 the the DET issue-799 60 21 laws law NOUN issue-799 60 22 of of ADP issue-799 60 23 economic economic ADJ issue-799 60 24 theory theory NOUN issue-799 60 25 are be AUX issue-799 60 26 fundamental fundamental ADJ issue-799 60 27 factors factor NOUN issue-799 60 28 , , PUNCT issue-799 60 29 is be AUX issue-799 60 30 unconditional unconditional ADJ issue-799 60 31 ( ( PUNCT issue-799 60 32 braslavskyi braslavskyi ADJ issue-799 60 33 , , PUNCT issue-799 60 34 2019 2019 NUM issue-799 60 35 ) ) PUNCT issue-799 60 36 . . PUNCT issue-799 61 1 here here ADV issue-799 61 2 we we PRON issue-799 61 3 give give VERB issue-799 61 4 the the DET issue-799 61 5 words word NOUN issue-799 61 6 of of ADP issue-799 61 7 i.i i.i PROPN issue-799 61 8 . . PROPN issue-799 61 9 kucherov kucherov PROPN issue-799 61 10 , , PUNCT issue-799 61 11 who who PRON issue-799 61 12 noted note VERB issue-799 61 13 that that SCONJ issue-799 61 14 it it PRON issue-799 61 15 is be AUX issue-799 61 16 the the DET issue-799 61 17 economic economic ADJ issue-799 61 18 principles principle NOUN issue-799 61 19 of of ADP issue-799 61 20 taxation taxation NOUN issue-799 61 21 that that PRON issue-799 61 22 outline outline VERB issue-799 61 23 the the DET issue-799 61 24 basic basic ADJ issue-799 61 25 requirements requirement NOUN issue-799 61 26 , , PUNCT issue-799 61 27 with with ADP issue-799 61 28 which which PRON issue-799 61 29 taxes taxis NOUN issue-799 61 30 must must AUX issue-799 61 31 conform conform VERB issue-799 61 32 from from ADP issue-799 61 33 the the DET issue-799 61 34 point point NOUN issue-799 61 35 of of ADP issue-799 61 36 the the DET issue-799 61 37 economic economic ADJ issue-799 61 38 theory theory NOUN issue-799 61 39 . . PUNCT issue-799 62 1 for for ADP issue-799 62 2 example example NOUN issue-799 62 3 , , PUNCT issue-799 62 4 he he PRON issue-799 62 5 cites cite VERB issue-799 62 6 the the DET issue-799 62 7 principles principle NOUN issue-799 62 8 of of ADP issue-799 62 9 economic economic ADJ issue-799 62 10 justification justification NOUN issue-799 62 11 for for ADP issue-799 62 12 taxation taxation NOUN issue-799 62 13 and and CCONJ issue-799 62 14 proportionality proportionality NOUN issue-799 62 15 , , PUNCT issue-799 62 16 which which PRON issue-799 62 17 make make VERB issue-799 62 18 it it PRON issue-799 62 19 possible possible ADJ issue-799 62 20 to to PART issue-799 62 21 define define VERB issue-799 62 22 approaches approach NOUN issue-799 62 23 to to ADP issue-799 62 24 the the DET issue-799 62 25 implementation implementation NOUN issue-799 62 26 of of ADP issue-799 62 27 mandatory mandatory ADJ issue-799 62 28 tax tax NOUN issue-799 62 29 payments payment NOUN issue-799 62 30 as as ADP issue-799 62 31 a a DET issue-799 62 32 component component NOUN issue-799 62 33 of of ADP issue-799 62 34 the the DET issue-799 62 35 economic economic ADJ issue-799 62 36 system system NOUN issue-799 62 37 ( ( PUNCT issue-799 62 38 kucherov kucherov PROPN issue-799 62 39 , , PUNCT issue-799 62 40 2009 2009 NUM issue-799 62 41 ) ) PUNCT issue-799 62 42 . . PUNCT issue-799 63 1 significantly significantly ADV issue-799 63 2 , , PUNCT issue-799 63 3 it it PRON issue-799 63 4 is be AUX issue-799 63 5 often often ADV issue-799 63 6 stated state VERB issue-799 63 7 in in ADP issue-799 63 8 the the DET issue-799 63 9 legal legal ADJ issue-799 63 10 and and CCONJ issue-799 63 11 economic economic ADJ issue-799 63 12 literature literature NOUN issue-799 63 13 that that PRON issue-799 63 14 the the DET issue-799 63 15 principles principle NOUN issue-799 63 16 of of ADP issue-799 63 17 taxation taxation NOUN issue-799 63 18 of of ADP issue-799 63 19 his his PRON issue-799 63 20 time time NOUN issue-799 63 21 were be AUX issue-799 63 22 outlined outline VERB issue-799 63 23 by by ADP issue-799 63 24 a. a. PROPN issue-799 63 25 smith smith PROPN issue-799 63 26 , , PUNCT issue-799 63 27 who who PRON issue-799 63 28 referred refer VERB issue-799 63 29 to to ADP issue-799 63 30 them they PRON issue-799 63 31 : : PUNCT issue-799 63 32 proportionality proportionality NOUN issue-799 63 33 is be AUX issue-799 63 34 when when SCONJ issue-799 63 35 taxpayers taxpayer NOUN issue-799 63 36 are be AUX issue-799 63 37 required require VERB issue-799 63 38 to to PART issue-799 63 39 participate participate VERB issue-799 63 40 in in ADP issue-799 63 41 taxation taxation NOUN issue-799 63 42 in in ADP issue-799 63 43 accordance accordance NOUN issue-799 63 44 with with ADP issue-799 63 45 their their PRON issue-799 63 46 taxability taxability NOUN issue-799 63 47 , , PUNCT issue-799 63 48 in in ADP issue-799 63 49 proportion proportion NOUN issue-799 63 50 to to ADP issue-799 63 51 the the DET issue-799 63 52 income income NOUN issue-799 63 53 received receive VERB issue-799 63 54 under under ADP issue-799 63 55 baltic baltic ADJ issue-799 63 56 journal journal PROPN issue-799 63 57 of of ADP issue-799 63 58 economic economic ADJ issue-799 63 59 studies study NOUN issue-799 63 60 34 34 NUM issue-799 63 61 vol vol NOUN issue-799 63 62 . . PROPN issue-799 64 1 6 6 NUM issue-799 64 2 , , PUNCT issue-799 64 3 no no INTJ issue-799 64 4 . . NOUN issue-799 64 5 2 2 NUM issue-799 64 6 , , PUNCT issue-799 64 7 2020 2020 NUM issue-799 64 8 the the DET issue-799 64 9 protection protection NOUN issue-799 64 10 of of ADP issue-799 64 11 the the DET issue-799 64 12 state state NOUN issue-799 64 13 ; ; PUNCT issue-799 64 14 certainty certainty NOUN issue-799 64 15 means mean VERB issue-799 64 16 that that SCONJ issue-799 64 17 the the DET issue-799 64 18 tax tax NOUN issue-799 64 19 must must AUX issue-799 64 20 be be AUX issue-799 64 21 clearly clearly ADV issue-799 64 22 established establish VERB issue-799 64 23 and and CCONJ issue-799 64 24 reasoned reason VERB issue-799 64 25 , , PUNCT issue-799 64 26 and and CCONJ issue-799 64 27 the the DET issue-799 64 28 payment payment NOUN issue-799 64 29 term term NOUN issue-799 64 30 , , PUNCT issue-799 64 31 method method NOUN issue-799 64 32 and and CCONJ issue-799 64 33 amount amount NOUN issue-799 64 34 of of ADP issue-799 64 35 payment payment NOUN issue-799 64 36 must must AUX issue-799 64 37 be be AUX issue-799 64 38 accurately accurately ADV issue-799 64 39 pre pre VERB issue-799 64 40 - - VERB issue-799 64 41 determined determined ADJ issue-799 64 42 , , PUNCT issue-799 64 43 justified justified ADJ issue-799 64 44 and and CCONJ issue-799 64 45 known know VERB issue-799 64 46 to to ADP issue-799 64 47 payers payer NOUN issue-799 64 48 and and CCONJ issue-799 64 49 other other ADJ issue-799 64 50 taxpayers taxpayer NOUN issue-799 64 51 ; ; PUNCT issue-799 64 52 convenience convenience NOUN issue-799 64 53 is be AUX issue-799 64 54 that that SCONJ issue-799 64 55 the the DET issue-799 64 56 time time NOUN issue-799 64 57 and and CCONJ issue-799 64 58 method method NOUN issue-799 64 59 of of ADP issue-799 64 60 paying pay VERB issue-799 64 61 taxes taxis NOUN issue-799 64 62 should should AUX issue-799 64 63 be be AUX issue-799 64 64 as as ADV issue-799 64 65 convenient convenient ADJ issue-799 64 66 as as ADP issue-799 64 67 possible possible ADJ issue-799 64 68 for for ADP issue-799 64 69 the the DET issue-799 64 70 payer payer NOUN issue-799 64 71 ; ; PUNCT issue-799 64 72 cost cost NOUN issue-799 64 73 - - PUNCT issue-799 64 74 effectiveness effectiveness NOUN issue-799 64 75 of of ADP issue-799 64 76 taxation taxation NOUN issue-799 64 77 is be AUX issue-799 64 78 understood understand VERB issue-799 64 79 as as SCONJ issue-799 64 80 the the DET issue-799 64 81 tax tax NOUN issue-799 64 82 must must AUX issue-799 64 83 be be AUX issue-799 64 84 constructed construct VERB issue-799 64 85 so so SCONJ issue-799 64 86 that that SCONJ issue-799 64 87 it it PRON issue-799 64 88 takes take VERB issue-799 64 89 as as ADV issue-799 64 90 little little ADJ issue-799 64 91 as as ADP issue-799 64 92 possible possible ADJ issue-799 64 93 out out ADP issue-799 64 94 of of ADP issue-799 64 95 the the DET issue-799 64 96 payer payer NOUN issue-799 64 97 's 's PART issue-799 64 98 pocket pocket NOUN issue-799 64 99 what what PRON issue-799 64 100 he he PRON issue-799 64 101 / / PUNCT issue-799 65 1 she she PRON issue-799 65 2 brings bring VERB issue-799 65 3 to to ADP issue-799 65 4 the the DET issue-799 65 5 treasury treasury PROPN issue-799 65 6 ( ( PUNCT issue-799 65 7 smith smith PROPN issue-799 65 8 , , PUNCT issue-799 65 9 1962 1962 NUM issue-799 65 10 ) ) PUNCT issue-799 65 11 . . PUNCT issue-799 66 1 paying pay VERB issue-799 66 2 great great ADJ issue-799 66 3 tribute tribute NOUN issue-799 66 4 to to ADP issue-799 66 5 the the DET issue-799 66 6 scientist scientist NOUN issue-799 66 7 , , PUNCT issue-799 66 8 let let VERB issue-799 66 9 us we PRON issue-799 66 10 point point VERB issue-799 66 11 out out ADP issue-799 66 12 that that SCONJ issue-799 66 13 the the DET issue-799 66 14 above above ADJ issue-799 66 15 principles principle NOUN issue-799 66 16 are be AUX issue-799 66 17 to to ADP issue-799 66 18 some some DET issue-799 66 19 extent extent NOUN issue-799 66 20 the the DET issue-799 66 21 basis basis NOUN issue-799 66 22 of of ADP issue-799 66 23 the the DET issue-799 66 24 tax tax NOUN issue-799 66 25 system system NOUN issue-799 66 26 of of ADP issue-799 66 27 many many ADJ issue-799 66 28 modern modern ADJ issue-799 66 29 states state NOUN issue-799 66 30 . . PUNCT issue-799 67 1 however however ADV issue-799 67 2 , , PUNCT issue-799 67 3 over over ADP issue-799 67 4 time time NOUN issue-799 67 5 , , PUNCT issue-799 67 6 the the DET issue-799 67 7 content content NOUN issue-799 67 8 of of ADP issue-799 67 9 some some PRON issue-799 67 10 of of ADP issue-799 67 11 them they PRON issue-799 67 12 has have AUX issue-799 67 13 changed change VERB issue-799 67 14 , , PUNCT issue-799 67 15 has have AUX issue-799 67 16 taken take VERB issue-799 67 17 on on ADP issue-799 67 18 a a DET issue-799 67 19 new new ADJ issue-799 67 20 meaning meaning NOUN issue-799 67 21 , , PUNCT issue-799 67 22 and and CCONJ issue-799 67 23 some some PRON issue-799 67 24 of of ADP issue-799 67 25 the the DET issue-799 67 26 above above NOUN issue-799 67 27 , , PUNCT issue-799 67 28 on on ADP issue-799 67 29 the the DET issue-799 67 30 contrary contrary NOUN issue-799 67 31 , , PUNCT issue-799 67 32 have have AUX issue-799 67 33 been be AUX issue-799 67 34 fixed fix VERB issue-799 67 35 in in ADP issue-799 67 36 essence essence NOUN issue-799 67 37 , , PUNCT issue-799 67 38 while while SCONJ issue-799 67 39 their their PRON issue-799 67 40 name name NOUN issue-799 67 41 has have AUX issue-799 67 42 been be AUX issue-799 67 43 changed change VERB issue-799 67 44 . . PUNCT issue-799 68 1 in in ADP issue-799 68 2 addition addition NOUN issue-799 68 3 , , PUNCT issue-799 68 4 such such ADJ issue-799 68 5 principles principle NOUN issue-799 68 6 as as ADP issue-799 68 7 the the DET issue-799 68 8 principle principle NOUN issue-799 68 9 of of ADP issue-799 68 10 certainty certainty NOUN issue-799 68 11 , , PUNCT issue-799 68 12 convenience convenience NOUN issue-799 68 13 only only ADV issue-799 68 14 with with ADP issue-799 68 15 a a DET issue-799 68 16 certain certain ADJ issue-799 68 17 reservation reservation NOUN issue-799 68 18 can can AUX issue-799 68 19 be be AUX issue-799 68 20 attributed attribute VERB issue-799 68 21 to to ADP issue-799 68 22 economic economic ADJ issue-799 68 23 principles principle NOUN issue-799 68 24 . . PUNCT issue-799 69 1 the the DET issue-799 69 2 european european PROPN issue-799 69 3 court court PROPN issue-799 69 4 of of ADP issue-799 69 5 human human ADJ issue-799 69 6 rights right NOUN issue-799 69 7 frequently frequently ADV issue-799 69 8 refers refer VERB issue-799 69 9 to to ADP issue-799 69 10 this this DET issue-799 69 11 principle principle NOUN issue-799 69 12 . . PUNCT issue-799 70 1 for for ADP issue-799 70 2 example example NOUN issue-799 70 3 , , PUNCT issue-799 70 4 in in ADP issue-799 70 5 the the DET issue-799 70 6 decision decision NOUN issue-799 70 7 in in ADP issue-799 70 8 the the DET issue-799 70 9 case case NOUN issue-799 70 10 of of ADP issue-799 70 11 " " PUNCT issue-799 70 12 n.k.m n.k.m NOUN issue-799 70 13 . . PUNCT issue-799 70 14 v. v. PROPN issue-799 70 15 hungary hungary PROPN issue-799 70 16 ” " PUNCT issue-799 70 17 dated date VERB issue-799 70 18 may may PROPN issue-799 70 19 14 14 NUM issue-799 70 20 , , PUNCT issue-799 70 21 2013 2013 NUM issue-799 70 22 , , PUNCT issue-799 70 23 the the DET issue-799 70 24 court court NOUN issue-799 70 25 notes note VERB issue-799 70 26 that that SCONJ issue-799 70 27 the the DET issue-799 70 28 state state NOUN issue-799 70 29 's 's PART issue-799 70 30 interference interference NOUN issue-799 70 31 with with ADP issue-799 70 32 the the DET issue-799 70 33 property property NOUN issue-799 70 34 rights right NOUN issue-799 70 35 of of ADP issue-799 70 36 persons person NOUN issue-799 70 37 should should AUX issue-799 70 38 take take VERB issue-799 70 39 into into ADP issue-799 70 40 account account NOUN issue-799 70 41 the the DET issue-799 70 42 “ " PUNCT issue-799 70 43 just just ADV issue-799 70 44 balance balance NOUN issue-799 70 45 ” " PUNCT issue-799 70 46 between between ADP issue-799 70 47 the the DET issue-799 70 48 needs need NOUN issue-799 70 49 of of ADP issue-799 70 50 the the DET issue-799 70 51 general general ADJ issue-799 70 52 interest interest NOUN issue-799 70 53 of of ADP issue-799 70 54 society society NOUN issue-799 70 55 and and CCONJ issue-799 70 56 the the DET issue-799 70 57 requirements requirement NOUN issue-799 70 58 of of ADP issue-799 70 59 protection protection NOUN issue-799 70 60 of of ADP issue-799 70 61 fundamental fundamental ADJ issue-799 70 62 human human ADJ issue-799 70 63 rights right NOUN issue-799 70 64 , , PUNCT issue-799 70 65 which which PRON issue-799 70 66 must must AUX issue-799 70 67 be be AUX issue-799 70 68 justified justify VERB issue-799 70 69 by by ADP issue-799 70 70 the the DET issue-799 70 71 proportionality proportionality NOUN issue-799 70 72 between between ADP issue-799 70 73 the the DET issue-799 70 74 means mean NOUN issue-799 70 75 used use VERB issue-799 70 76 and and CCONJ issue-799 70 77 the the DET issue-799 70 78 purpose purpose NOUN issue-799 70 79 established establish VERB issue-799 70 80 ( ( PUNCT issue-799 70 81 decision decision NOUN issue-799 70 82 of of ADP issue-799 70 83 the the DET issue-799 70 84 european european PROPN issue-799 70 85 court court PROPN issue-799 70 86 of of ADP issue-799 70 87 human human ADJ issue-799 70 88 rights right NOUN issue-799 70 89 , , PUNCT issue-799 70 90 2013 2013 NUM issue-799 70 91 ) ) PUNCT issue-799 70 92 . . PUNCT issue-799 71 1 unfortunately unfortunately ADV issue-799 71 2 , , PUNCT issue-799 71 3 there there PRON issue-799 71 4 is be VERB issue-799 71 5 no no DET issue-799 71 6 direct direct ADJ issue-799 71 7 embodiment embodiment NOUN issue-799 71 8 of of ADP issue-799 71 9 this this DET issue-799 71 10 basis basis NOUN issue-799 71 11 in in ADP issue-799 71 12 the the DET issue-799 71 13 current current ADJ issue-799 71 14 ukrainian ukrainian ADJ issue-799 71 15 tax tax NOUN issue-799 71 16 legislation legislation NOUN issue-799 71 17 . . PUNCT issue-799 72 1 this this PRON issue-799 72 2 was be AUX issue-799 72 3 done do VERB issue-799 72 4 through through ADP issue-799 72 5 the the DET issue-799 72 6 construction construction NOUN issue-799 72 7 of of ADP issue-799 72 8 the the DET issue-799 72 9 principle principle NOUN issue-799 72 10 of of ADP issue-799 72 11 justice justice NOUN issue-799 72 12 of of ADP issue-799 72 13 taxation taxation NOUN issue-799 72 14 , , PUNCT issue-799 72 15 since since SCONJ issue-799 72 16 in in ADP issue-799 72 17 the the DET issue-799 72 18 decision decision NOUN issue-799 72 19 dated date VERB issue-799 72 20 march march NOUN issue-799 72 21 24 24 NUM issue-799 72 22 , , PUNCT issue-799 72 23 2005 2005 NUM issue-799 72 24 , , PUNCT issue-799 72 25 the the DET issue-799 72 26 constitutional constitutional ADJ issue-799 72 27 court court NOUN issue-799 72 28 of of ADP issue-799 72 29 ukraine ukraine PROPN issue-799 72 30 stated state VERB issue-799 72 31 that that SCONJ issue-799 72 32 proportionality proportionality NOUN issue-799 72 33 was be AUX issue-799 72 34 an an DET issue-799 72 35 element element NOUN issue-799 72 36 of of ADP issue-799 72 37 the the DET issue-799 72 38 principle principle NOUN issue-799 72 39 of of ADP issue-799 72 40 justice justice NOUN issue-799 72 41 ( ( PUNCT issue-799 72 42 decision decision NOUN issue-799 72 43 of of ADP issue-799 72 44 the the DET issue-799 72 45 constitutional constitutional ADJ issue-799 72 46 court court NOUN issue-799 72 47 of of ADP issue-799 72 48 ukraine ukraine NOUN issue-799 72 49 , , PUNCT issue-799 72 50 2005 2005 NUM issue-799 72 51 ) ) PUNCT issue-799 72 52 . . PUNCT issue-799 73 1 justice justice NOUN issue-799 73 2 was be AUX issue-799 73 3 recognized recognize VERB issue-799 73 4 by by ADP issue-799 73 5 the the DET issue-799 73 6 constitutional constitutional ADJ issue-799 73 7 court court NOUN issue-799 73 8 of of ADP issue-799 73 9 ukraine ukraine NOUN issue-799 73 10 in in ADP issue-799 73 11 its its PRON issue-799 73 12 decision decision NOUN issue-799 73 13 dated date VERB issue-799 73 14 november november PROPN issue-799 73 15 2 2 NUM issue-799 73 16 , , PUNCT issue-799 73 17 2004 2004 NUM issue-799 73 18 as as ADP issue-799 73 19 a a DET issue-799 73 20 fundamental fundamental ADJ issue-799 73 21 principle principle NOUN issue-799 73 22 for for ADP issue-799 73 23 the the DET issue-799 73 24 rule rule NOUN issue-799 73 25 of of ADP issue-799 73 26 law law NOUN issue-799 73 27 , , PUNCT issue-799 73 28 a a DET issue-799 73 29 decisive decisive ADJ issue-799 73 30 regulator regulator NOUN issue-799 73 31 of of ADP issue-799 73 32 social social ADJ issue-799 73 33 relations relation NOUN issue-799 73 34 , , PUNCT issue-799 73 35 and and CCONJ issue-799 73 36 one one NUM issue-799 73 37 of of ADP issue-799 73 38 the the DET issue-799 73 39 universal universal ADJ issue-799 73 40 dimensions dimension NOUN issue-799 73 41 of of ADP issue-799 73 42 law law NOUN issue-799 73 43 ( ( PUNCT issue-799 73 44 decision decision NOUN issue-799 73 45 of of ADP issue-799 73 46 the the DET issue-799 73 47 constitutional constitutional ADJ issue-799 73 48 court court NOUN issue-799 73 49 of of ADP issue-799 73 50 ukraine ukraine PROPN issue-799 73 51 , , PUNCT issue-799 73 52 2004 2004 NUM issue-799 73 53 ) ) PUNCT issue-799 73 54 . . PUNCT issue-799 74 1 as as ADP issue-799 74 2 for for ADP issue-799 74 3 taxation taxation NOUN issue-799 74 4 , , PUNCT issue-799 74 5 it it PRON issue-799 74 6 is be AUX issue-799 74 7 enshrined enshrine VERB issue-799 74 8 in in ADP issue-799 74 9 the the DET issue-799 74 10 tax tax NOUN issue-799 74 11 code code NOUN issue-799 74 12 of of ADP issue-799 74 13 ukraine ukraine NOUN issue-799 74 14 as as ADP issue-799 74 15 “ " PUNCT issue-799 74 16 social social ADJ issue-799 74 17 justice justice NOUN issue-799 74 18 ” " PUNCT issue-799 74 19 . . PUNCT issue-799 75 1 in in ADP issue-799 75 2 our our PRON issue-799 75 3 view view NOUN issue-799 75 4 , , PUNCT issue-799 75 5 justice justice NOUN issue-799 75 6 is be AUX issue-799 75 7 a a DET issue-799 75 8 very very ADV issue-799 75 9 capacious capacious ADJ issue-799 75 10 concept concept NOUN issue-799 75 11 , , PUNCT issue-799 75 12 so so ADV issue-799 75 13 defining define VERB issue-799 75 14 its its PRON issue-799 75 15 content content NOUN issue-799 75 16 depends depend VERB issue-799 75 17 on on ADP issue-799 75 18 numerous numerous ADJ issue-799 75 19 factors factor NOUN issue-799 75 20 of of ADP issue-799 75 21 social social ADJ issue-799 75 22 development development NOUN issue-799 75 23 . . PUNCT issue-799 76 1 it it PRON issue-799 76 2 is be AUX issue-799 76 3 logical logical ADJ issue-799 76 4 that that SCONJ issue-799 76 5 the the DET issue-799 76 6 breadth breadth NOUN issue-799 76 7 of of ADP issue-799 76 8 its its PRON issue-799 76 9 content content NOUN issue-799 76 10 leads lead VERB issue-799 76 11 to to ADP issue-799 76 12 the the DET issue-799 76 13 existence existence NOUN issue-799 76 14 of of ADP issue-799 76 15 an an DET issue-799 76 16 approach approach NOUN issue-799 76 17 in in ADP issue-799 76 18 which which PRON issue-799 76 19 social social ADJ issue-799 76 20 justice justice NOUN issue-799 76 21 can can AUX issue-799 76 22 not not PART issue-799 76 23 be be AUX issue-799 76 24 a a DET issue-799 76 25 simple simple ADJ issue-799 76 26 reconciliation reconciliation NOUN issue-799 76 27 of of ADP issue-799 76 28 the the DET issue-799 76 29 size size NOUN issue-799 76 30 of of ADP issue-799 76 31 the the DET issue-799 76 32 tax tax NOUN issue-799 76 33 payment payment NOUN issue-799 76 34 with with ADP issue-799 76 35 the the DET issue-799 76 36 solvency solvency NOUN issue-799 76 37 of of ADP issue-799 76 38 the the DET issue-799 76 39 obliged obliged ADJ issue-799 76 40 person person NOUN issue-799 76 41 . . PUNCT issue-799 77 1 n.k n.k X issue-799 77 2 . . PROPN issue-799 77 3 shaptala shaptala PROPN issue-799 77 4 rightly rightly ADV issue-799 77 5 notes note VERB issue-799 77 6 that that SCONJ issue-799 77 7 the the DET issue-799 77 8 principle principle NOUN issue-799 77 9 of of ADP issue-799 77 10 social social ADJ issue-799 77 11 justice justice NOUN issue-799 77 12 is be AUX issue-799 77 13 much much ADV issue-799 77 14 broader broad ADJ issue-799 77 15 than than ADP issue-799 77 16 the the DET issue-799 77 17 literal literal ADJ issue-799 77 18 connection connection NOUN issue-799 77 19 between between ADP issue-799 77 20 the the DET issue-799 77 21 ability ability NOUN issue-799 77 22 to to PART issue-799 77 23 pay pay VERB issue-799 77 24 taxes taxis NOUN issue-799 77 25 and and CCONJ issue-799 77 26 fixing fix VERB issue-799 77 27 their their PRON issue-799 77 28 amounts amount NOUN issue-799 77 29 , , PUNCT issue-799 77 30 because because SCONJ issue-799 77 31 it it PRON issue-799 77 32 serves serve VERB issue-799 77 33 as as ADP issue-799 77 34 a a DET issue-799 77 35 systemically systemically ADV issue-799 77 36 important important ADJ issue-799 77 37 factor factor NOUN issue-799 77 38 , , PUNCT issue-799 77 39 according accord VERB issue-799 77 40 to to ADP issue-799 77 41 the the DET issue-799 77 42 content content NOUN issue-799 77 43 of of ADP issue-799 77 44 which which DET issue-799 77 45 regulation regulation NOUN issue-799 77 46 of of ADP issue-799 77 47 the the DET issue-799 77 48 law law NOUN issue-799 77 49 of of ADP issue-799 77 50 tax tax NOUN issue-799 77 51 relations relation NOUN issue-799 77 52 , , PUNCT issue-799 77 53 the the DET issue-799 77 54 formation formation NOUN issue-799 77 55 of of ADP issue-799 77 56 the the DET issue-799 77 57 entire entire ADJ issue-799 77 58 system system NOUN issue-799 77 59 of of ADP issue-799 77 60 principles principle NOUN issue-799 77 61 of of ADP issue-799 77 62 tax tax NOUN issue-799 77 63 law law NOUN issue-799 77 64 , , PUNCT issue-799 77 65 as as ADV issue-799 77 66 well well ADV issue-799 77 67 as as ADP issue-799 77 68 the the DET issue-799 77 69 process process NOUN issue-799 77 70 of of ADP issue-799 77 71 the the DET issue-799 77 72 enforcement enforcement NOUN issue-799 77 73 of of ADP issue-799 77 74 right right NOUN issue-799 77 75 should should AUX issue-799 77 76 be be AUX issue-799 77 77 performed perform VERB issue-799 77 78 . . PUNCT issue-799 78 1 the the DET issue-799 78 2 content content NOUN issue-799 78 3 of of ADP issue-799 78 4 the the DET issue-799 78 5 principle principle NOUN issue-799 78 6 under under ADP issue-799 78 7 consideration consideration NOUN issue-799 78 8 in in ADP issue-799 78 9 its its PRON issue-799 78 10 tax tax NOUN issue-799 78 11 and and CCONJ issue-799 78 12 legal legal ADJ issue-799 78 13 regulation regulation NOUN issue-799 78 14 is be AUX issue-799 78 15 not not PART issue-799 78 16 only only ADV issue-799 78 17 to to PART issue-799 78 18 properly properly ADV issue-799 78 19 establish establish VERB issue-799 78 20 the the DET issue-799 78 21 legal legal ADJ issue-799 78 22 status status NOUN issue-799 78 23 of of ADP issue-799 78 24 the the DET issue-799 78 25 taxpayer taxpayer NOUN issue-799 78 26 . . PUNCT issue-799 79 1 justice justice NOUN issue-799 79 2 must must AUX issue-799 79 3 ensure ensure VERB issue-799 79 4 the the DET issue-799 79 5 effectiveness effectiveness NOUN issue-799 79 6 of of ADP issue-799 79 7 legal legal ADJ issue-799 79 8 remedies remedy NOUN issue-799 79 9 for for ADP issue-799 79 10 the the DET issue-799 79 11 protection protection NOUN issue-799 79 12 of of ADP issue-799 79 13 the the DET issue-799 79 14 rights right NOUN issue-799 79 15 and and CCONJ issue-799 79 16 interests interest NOUN issue-799 79 17 of of ADP issue-799 79 18 taxpayers taxpayer NOUN issue-799 79 19 , , PUNCT issue-799 79 20 as as ADV issue-799 79 21 well well ADV issue-799 79 22 as as ADP issue-799 79 23 the the DET issue-799 79 24 application application NOUN issue-799 79 25 of of ADP issue-799 79 26 proportionate proportionate ADJ issue-799 79 27 punishment punishment NOUN issue-799 79 28 for for ADP issue-799 79 29 violations violation NOUN issue-799 79 30 of of ADP issue-799 79 31 tax tax NOUN issue-799 79 32 legislation legislation NOUN issue-799 79 33 ( ( PUNCT issue-799 79 34 shaptala shaptala ADJ issue-799 79 35 , , PUNCT issue-799 79 36 2012 2012 NUM issue-799 79 37 ) ) PUNCT issue-799 79 38 . . PUNCT issue-799 80 1 such such DET issue-799 80 2 an an DET issue-799 80 3 opinion opinion NOUN issue-799 80 4 does do AUX issue-799 80 5 not not PART issue-799 80 6 raise raise VERB issue-799 80 7 objections objection NOUN issue-799 80 8 . . PUNCT issue-799 81 1 therefore therefore ADV issue-799 81 2 , , PUNCT issue-799 81 3 the the DET issue-799 81 4 above above ADJ issue-799 81 5 points point NOUN issue-799 81 6 to to ADP issue-799 81 7 a a DET issue-799 81 8 distinction distinction NOUN issue-799 81 9 between between ADP issue-799 81 10 the the DET issue-799 81 11 principles principle NOUN issue-799 81 12 of of ADP issue-799 81 13 justice justice NOUN issue-799 81 14 and and CCONJ issue-799 81 15 the the DET issue-799 81 16 principle principle NOUN issue-799 81 17 of of ADP issue-799 81 18 proportionality proportionality NOUN issue-799 81 19 related relate VERB issue-799 81 20 to to ADP issue-799 81 21 taxability taxability NOUN issue-799 81 22 . . PUNCT issue-799 82 1 at at ADP issue-799 82 2 the the DET issue-799 82 3 same same ADJ issue-799 82 4 time time NOUN issue-799 82 5 , , PUNCT issue-799 82 6 another another DET issue-799 82 7 problem problem NOUN issue-799 82 8 arises arise VERB issue-799 82 9 : : PUNCT issue-799 82 10 how how SCONJ issue-799 82 11 exactly exactly ADV issue-799 82 12 should should AUX issue-799 82 13 proportionality proportionality NOUN issue-799 82 14 be be AUX issue-799 82 15 assessed assess VERB issue-799 82 16 ; ; PUNCT issue-799 82 17 which which DET issue-799 82 18 basis basis NOUN issue-799 82 19 should should AUX issue-799 82 20 be be AUX issue-799 82 21 for for ADP issue-799 82 22 observing observe VERB issue-799 82 23 this this DET issue-799 82 24 principle principle NOUN issue-799 82 25 . . PUNCT issue-799 83 1 here here ADV issue-799 83 2 we we PRON issue-799 83 3 give give VERB issue-799 83 4 the the DET issue-799 83 5 opinion opinion NOUN issue-799 83 6 of of ADP issue-799 83 7 s.ye s.ye PROPN issue-799 83 8 . . PROPN issue-799 83 9 fedorov fedorov PROPN issue-799 83 10 , , PUNCT issue-799 83 11 who who PRON issue-799 83 12 proposes propose VERB issue-799 83 13 approaches approach NOUN issue-799 83 14 to to ADP issue-799 83 15 assessing assess VERB issue-799 83 16 the the DET issue-799 83 17 solvency solvency NOUN issue-799 83 18 of of ADP issue-799 83 19 the the DET issue-799 83 20 payer payer NOUN issue-799 83 21 to to PART issue-799 83 22 form form VERB issue-799 83 23 on on ADP issue-799 83 24 the the DET issue-799 83 25 basis basis NOUN issue-799 83 26 of of ADP issue-799 83 27 economic economic ADJ issue-799 83 28 science science NOUN issue-799 83 29 , , PUNCT issue-799 83 30 since since SCONJ issue-799 83 31 when when SCONJ issue-799 83 32 determining determine VERB issue-799 83 33 the the DET issue-799 83 34 solvency solvency NOUN issue-799 83 35 of of ADP issue-799 83 36 certain certain ADJ issue-799 83 37 groups group NOUN issue-799 83 38 of of ADP issue-799 83 39 population population NOUN issue-799 83 40 or or CCONJ issue-799 83 41 individuals individual NOUN issue-799 83 42 must must AUX issue-799 83 43 take take VERB issue-799 83 44 into into ADP issue-799 83 45 account account NOUN issue-799 83 46 the the DET issue-799 83 47 economic economic ADJ issue-799 83 48 indicators indicator NOUN issue-799 83 49 . . PUNCT issue-799 84 1 to to ADP issue-799 84 2 this this DET issue-799 84 3 end end NOUN issue-799 84 4 , , PUNCT issue-799 84 5 the the DET issue-799 84 6 scientist scientist NOUN issue-799 84 7 points point VERB issue-799 84 8 to to ADP issue-799 84 9 the the DET issue-799 84 10 need need NOUN issue-799 84 11 to to PART issue-799 84 12 involve involve VERB issue-799 84 13 in in ADP issue-799 84 14 the the DET issue-799 84 15 development development NOUN issue-799 84 16 of of ADP issue-799 84 17 legal legal ADJ issue-799 84 18 acts act NOUN issue-799 84 19 in in ADP issue-799 84 20 the the DET issue-799 84 21 field field NOUN issue-799 84 22 of of ADP issue-799 84 23 taxation taxation NOUN issue-799 84 24 of of ADP issue-799 84 25 experts expert NOUN issue-799 84 26 in in ADP issue-799 84 27 the the DET issue-799 84 28 economy economy NOUN issue-799 84 29 , , PUNCT issue-799 84 30 who who PRON issue-799 84 31 would would AUX issue-799 84 32 make make VERB issue-799 84 33 calculations calculation NOUN issue-799 84 34 based base VERB issue-799 84 35 on on ADP issue-799 84 36 economic economic ADJ issue-799 84 37 indicators indicator NOUN issue-799 84 38 of of ADP issue-799 84 39 solvency solvency NOUN issue-799 84 40 of of ADP issue-799 84 41 taxpayers taxpayer NOUN issue-799 84 42 ( ( PUNCT issue-799 84 43 fedorov fedorov PROPN issue-799 84 44 , , PUNCT issue-799 84 45 2017 2017 NUM issue-799 84 46 ) ) PUNCT issue-799 84 47 . . PUNCT issue-799 85 1 the the DET issue-799 85 2 experience experience NOUN issue-799 85 3 of of ADP issue-799 85 4 germany germany PROPN issue-799 85 5 , , PUNCT issue-799 85 6 described describe VERB issue-799 85 7 by by ADP issue-799 85 8 sh sh PROPN issue-799 85 9 . . PROPN issue-799 85 10 rekcigel rekcigel NOUN issue-799 85 11 , , PUNCT issue-799 85 12 can can AUX issue-799 85 13 be be AUX issue-799 85 14 acceptable acceptable ADJ issue-799 85 15 here here ADV issue-799 85 16 . . PUNCT issue-799 86 1 the the DET issue-799 86 2 scientist scientist NOUN issue-799 86 3 writes write VERB issue-799 86 4 about about ADP issue-799 86 5 the the DET issue-799 86 6 actual actual ADJ issue-799 86 7 ability ability NOUN issue-799 86 8 of of ADP issue-799 86 9 the the DET issue-799 86 10 payer payer NOUN issue-799 86 11 to to PART issue-799 86 12 pay pay VERB issue-799 86 13 the the DET issue-799 86 14 tax tax NOUN issue-799 86 15 , , PUNCT issue-799 86 16 considering consider VERB issue-799 86 17 it it PRON issue-799 86 18 in in ADP issue-799 86 19 the the DET issue-799 86 20 context context NOUN issue-799 86 21 of of ADP issue-799 86 22 the the DET issue-799 86 23 analysis analysis NOUN issue-799 86 24 of of ADP issue-799 86 25 the the DET issue-799 86 26 principle principle NOUN issue-799 86 27 of of ADP issue-799 86 28 equality equality NOUN issue-799 86 29 under under ADP issue-799 86 30 the the DET issue-799 86 31 law law NOUN issue-799 86 32 . . PUNCT issue-799 87 1 thus thus ADV issue-799 87 2 , , PUNCT issue-799 87 3 sh sh PROPN issue-799 87 4 . . PROPN issue-799 87 5 rekcigel rekcigel PROPN issue-799 87 6 argues argue VERB issue-799 87 7 that that SCONJ issue-799 87 8 the the DET issue-799 87 9 same same ADJ issue-799 87 10 or or CCONJ issue-799 87 11 similar similar ADJ issue-799 87 12 factual factual ADJ issue-799 87 13 circumstances circumstance NOUN issue-799 87 14 should should AUX issue-799 87 15 have have VERB issue-799 87 16 the the DET issue-799 87 17 same same ADJ issue-799 87 18 ( ( PUNCT issue-799 87 19 similar similar ADJ issue-799 87 20 ) ) PUNCT issue-799 87 21 consequences consequence NOUN issue-799 87 22 , , PUNCT issue-799 87 23 which which PRON issue-799 87 24 indicates indicate VERB issue-799 87 25 that that SCONJ issue-799 87 26 taxpayers taxpayer NOUN issue-799 87 27 are be AUX issue-799 87 28 equally equally ADV issue-799 87 29 burdened burden VERB issue-799 87 30 . . PUNCT issue-799 88 1 with with ADP issue-799 88 2 regard regard NOUN issue-799 88 3 to to ADP issue-799 88 4 taxpayers taxpayer NOUN issue-799 88 5 ' ' PART issue-799 88 6 taxability taxability NOUN issue-799 88 7 , , PUNCT issue-799 88 8 it it PRON issue-799 88 9 is be AUX issue-799 88 10 specified specify VERB issue-799 88 11 by by ADP issue-799 88 12 the the DET issue-799 88 13 principle principle NOUN issue-799 88 14 of of ADP issue-799 88 15 " " PUNCT issue-799 88 16 net net ADJ issue-799 88 17 income income NOUN issue-799 88 18 " " PUNCT issue-799 88 19 , , PUNCT issue-799 88 20 because because SCONJ issue-799 88 21 taxability taxability NOUN issue-799 88 22 arises arise VERB issue-799 88 23 only only ADV issue-799 88 24 when when SCONJ issue-799 88 25 the the DET issue-799 88 26 recipient recipient NOUN issue-799 88 27 of of ADP issue-799 88 28 income income NOUN issue-799 88 29 creates create VERB issue-799 88 30 for for ADP issue-799 88 31 him he PRON issue-799 88 32 / / SYM issue-799 88 33 herself herself PRON issue-799 88 34 the the DET issue-799 88 35 conditions condition NOUN issue-799 88 36 of of ADP issue-799 88 37 earning earn VERB issue-799 88 38 and and CCONJ issue-799 88 39 provides provide VERB issue-799 88 40 the the DET issue-799 88 41 necessary necessary ADJ issue-799 88 42 financial financial ADJ issue-799 88 43 guarantees guarantee NOUN issue-799 88 44 of of ADP issue-799 88 45 its its PRON issue-799 88 46 existence existence NOUN issue-799 88 47 , , PUNCT issue-799 88 48 while while SCONJ issue-799 88 49 the the DET issue-799 88 50 legislator legislator NOUN issue-799 88 51 is be AUX issue-799 88 52 not not PART issue-799 88 53 obliged oblige VERB issue-799 88 54 to to PART issue-799 88 55 allow allow VERB issue-799 88 56 deductions deduction NOUN issue-799 88 57 of of ADP issue-799 88 58 actually actually ADV issue-799 88 59 effected effect VERB issue-799 88 60 expenditures expenditure NOUN issue-799 88 61 , , PUNCT issue-799 88 62 but but CCONJ issue-799 88 63 may may AUX issue-799 88 64 determine determine VERB issue-799 88 65 their their PRON issue-799 88 66 types type NOUN issue-799 88 67 ( ( PUNCT issue-799 88 68 incomerelated incomerelated ADJ issue-799 88 69 expenditures expenditure NOUN issue-799 88 70 are be AUX issue-799 88 71 implied imply VERB issue-799 88 72 ) ) PUNCT issue-799 88 73 ( ( PUNCT issue-799 88 74 rekcigel rekcigel NOUN issue-799 88 75 , , PUNCT issue-799 88 76 2010 2010 NUM issue-799 88 77 ) ) PUNCT issue-799 88 78 . . PUNCT issue-799 89 1 such such ADJ issue-799 89 2 opinions opinion NOUN issue-799 89 3 are be AUX issue-799 89 4 worthy worthy ADJ issue-799 89 5 of of ADP issue-799 89 6 support support NOUN issue-799 89 7 and and CCONJ issue-799 89 8 require require VERB issue-799 89 9 that that SCONJ issue-799 89 10 they they PRON issue-799 89 11 be be VERB issue-799 89 12 to to ADP issue-799 89 13 some some DET issue-799 89 14 extent extent NOUN issue-799 89 15 labeled label VERB issue-799 89 16 and and CCONJ issue-799 89 17 enshrined enshrine VERB issue-799 89 18 in in ADP issue-799 89 19 law law NOUN issue-799 89 20 . . PUNCT issue-799 90 1 therefore therefore ADV issue-799 90 2 , , PUNCT issue-799 90 3 the the DET issue-799 90 4 proportionality proportionality NOUN issue-799 90 5 is be AUX issue-799 90 6 determined determine VERB issue-799 90 7 by by ADP issue-799 90 8 analyzing analyze VERB issue-799 90 9 the the DET issue-799 90 10 payer payer NOUN issue-799 90 11 's 's PART issue-799 90 12 property property NOUN issue-799 90 13 status status NOUN issue-799 90 14 , , PUNCT issue-799 90 15 the the DET issue-799 90 16 actual actual ADJ issue-799 90 17 ability ability NOUN issue-799 90 18 to to PART issue-799 90 19 pay pay VERB issue-799 90 20 taxes taxis NOUN issue-799 90 21 , , PUNCT issue-799 90 22 and and CCONJ issue-799 90 23 the the DET issue-799 90 24 economic economic ADJ issue-799 90 25 benefits benefit NOUN issue-799 90 26 that that PRON issue-799 90 27 he he PRON issue-799 90 28 / / PUNCT issue-799 91 1 she she PRON issue-799 91 2 has have AUX issue-799 91 3 in in ADP issue-799 91 4 the the DET issue-799 91 5 course course NOUN issue-799 91 6 of of ADP issue-799 91 7 paying pay VERB issue-799 91 8 taxes taxis NOUN issue-799 91 9 and and CCONJ issue-799 91 10 fees fee NOUN issue-799 91 11 must must AUX issue-799 91 12 be be AUX issue-799 91 13 determined determine VERB issue-799 91 14 . . PUNCT issue-799 92 1 in in ADP issue-799 92 2 other other ADJ issue-799 92 3 words word NOUN issue-799 92 4 , , PUNCT issue-799 92 5 we we PRON issue-799 92 6 are be AUX issue-799 92 7 talking talk VERB issue-799 92 8 about about ADP issue-799 92 9 the the DET issue-799 92 10 economic economic ADJ issue-799 92 11 result result NOUN issue-799 92 12 that that SCONJ issue-799 92 13 the the DET issue-799 92 14 payer payer NOUN issue-799 92 15 receives receive VERB issue-799 92 16 and and CCONJ issue-799 92 17 remains remain VERB issue-799 92 18 with with ADP issue-799 92 19 him he PRON issue-799 92 20 / / SYM issue-799 92 21 her she PRON issue-799 92 22 after after ADP issue-799 92 23 paying pay VERB issue-799 92 24 taxes taxis NOUN issue-799 92 25 and and CCONJ issue-799 92 26 fees fee NOUN issue-799 92 27 ( ( PUNCT issue-799 92 28 the the DET issue-799 92 29 economic economic ADJ issue-799 92 30 result result NOUN issue-799 92 31 of of ADP issue-799 92 32 the the DET issue-799 92 33 payer payer NOUN issue-799 92 34 ) ) PUNCT issue-799 92 35 . . PUNCT issue-799 93 1 3 3 X issue-799 93 2 . . X issue-799 93 3 principles principle NOUN issue-799 93 4 of of ADP issue-799 93 5 cost cost NOUN issue-799 93 6 - - PUNCT issue-799 93 7 effectiveness effectiveness NOUN issue-799 93 8 , , PUNCT issue-799 93 9 economic economic ADJ issue-799 93 10 justification justification NOUN issue-799 93 11 for for ADP issue-799 93 12 the the DET issue-799 93 13 tax tax NOUN issue-799 93 14 , , PUNCT issue-799 93 15 the the DET issue-799 93 16 economic economic ADJ issue-799 93 17 basis basis NOUN issue-799 93 18 of of ADP issue-799 93 19 the the DET issue-799 93 20 tax tax NOUN issue-799 93 21 and and CCONJ issue-799 93 22 tax tax NOUN issue-799 93 23 sufficiency sufficiency NOUN issue-799 93 24 : : PUNCT issue-799 93 25 approaches approach NOUN issue-799 93 26 to to ADP issue-799 93 27 differentiation differentiation NOUN issue-799 93 28 as as SCONJ issue-799 93 29 it it PRON issue-799 93 30 seems seem VERB issue-799 93 31 , , PUNCT issue-799 93 32 in in ADP issue-799 93 33 this this DET issue-799 93 34 case case NOUN issue-799 93 35 it it PRON issue-799 93 36 is be AUX issue-799 93 37 appropriate appropriate ADJ issue-799 93 38 to to PART issue-799 93 39 mention mention VERB issue-799 93 40 the the DET issue-799 93 41 principle principle NOUN issue-799 93 42 of of ADP issue-799 93 43 economic economic ADJ issue-799 93 44 justification justification NOUN issue-799 93 45 for for ADP issue-799 93 46 the the DET issue-799 93 47 tax tax NOUN issue-799 93 48 , , PUNCT issue-799 93 49 which which PRON issue-799 93 50 is be AUX issue-799 93 51 also also ADV issue-799 93 52 not not PART issue-799 93 53 currently currently ADV issue-799 93 54 embodied embody VERB issue-799 93 55 in in ADP issue-799 93 56 the the DET issue-799 93 57 tax tax NOUN issue-799 93 58 code code NOUN issue-799 93 59 of of ADP issue-799 93 60 ukraine ukraine PROPN issue-799 93 61 . . PUNCT issue-799 94 1 baltic baltic PROPN issue-799 94 2 journal journal PROPN issue-799 94 3 of of ADP issue-799 94 4 economic economic ADJ issue-799 94 5 studies study NOUN issue-799 94 6 35 35 NUM issue-799 94 7 vol vol NOUN issue-799 94 8 . . PROPN issue-799 95 1 6 6 NUM issue-799 95 2 , , PUNCT issue-799 95 3 no no INTJ issue-799 95 4 . . NOUN issue-799 95 5 2 2 NUM issue-799 95 6 , , PUNCT issue-799 95 7 2020 2020 NUM issue-799 95 8 in in ADP issue-799 95 9 this this DET issue-799 95 10 case case NOUN issue-799 95 11 , , PUNCT issue-799 95 12 quite quite ADV issue-799 95 13 often often ADV issue-799 95 14 , , PUNCT issue-799 95 15 this this DET issue-799 95 16 principle principle NOUN issue-799 95 17 is be AUX issue-799 95 18 identified identify VERB issue-799 95 19 with with ADP issue-799 95 20 the the DET issue-799 95 21 principles principle NOUN issue-799 95 22 of of ADP issue-799 95 23 cost cost NOUN issue-799 95 24 - - PUNCT issue-799 95 25 effectiveness effectiveness NOUN issue-799 95 26 , , PUNCT issue-799 95 27 economic economic ADJ issue-799 95 28 basis basis NOUN issue-799 95 29 of of ADP issue-799 95 30 tax tax NOUN issue-799 95 31 , , PUNCT issue-799 95 32 tax tax NOUN issue-799 95 33 sufficiency sufficiency NOUN issue-799 95 34 . . PUNCT issue-799 96 1 let let VERB issue-799 96 2 us we PRON issue-799 96 3 consider consider VERB issue-799 96 4 them they PRON issue-799 96 5 . . PUNCT issue-799 97 1 thus thus ADV issue-799 97 2 , , PUNCT issue-799 97 3 the the DET issue-799 97 4 cost cost NOUN issue-799 97 5 - - PUNCT issue-799 97 6 effectiveness effectiveness NOUN issue-799 97 7 of of ADP issue-799 97 8 taxation taxation NOUN issue-799 97 9 in in ADP issue-799 97 10 p. p. PROPN issue-799 97 11 4.1.7 4.1.7 NUM issue-799 97 12 clause clause NOUN issue-799 97 13 4.1 4.1 NUM issue-799 97 14 art art NOUN issue-799 97 15 . . PUNCT issue-799 98 1 4 4 NUM issue-799 98 2 of of ADP issue-799 98 3 the the DET issue-799 98 4 tax tax NOUN issue-799 98 5 code code NOUN issue-799 98 6 of of ADP issue-799 98 7 ukraine ukraine NOUN issue-799 98 8 is be AUX issue-799 98 9 associated associate VERB issue-799 98 10 with with ADP issue-799 98 11 the the DET issue-799 98 12 fact fact NOUN issue-799 98 13 that that SCONJ issue-799 98 14 the the DET issue-799 98 15 imposition imposition NOUN issue-799 98 16 of of ADP issue-799 98 17 taxes taxis NOUN issue-799 98 18 and and CCONJ issue-799 98 19 fees fee NOUN issue-799 98 20 should should AUX issue-799 98 21 be be AUX issue-799 98 22 such such ADJ issue-799 98 23 that that SCONJ issue-799 98 24 the the DET issue-799 98 25 amount amount NOUN issue-799 98 26 of of ADP issue-799 98 27 revenues revenue NOUN issue-799 98 28 from from ADP issue-799 98 29 their their PRON issue-799 98 30 payment payment NOUN issue-799 98 31 to to ADP issue-799 98 32 the the DET issue-799 98 33 budget budget NOUN issue-799 98 34 significantly significantly ADV issue-799 98 35 exceeds exceed VERB issue-799 98 36 the the DET issue-799 98 37 cost cost NOUN issue-799 98 38 of of ADP issue-799 98 39 their their PRON issue-799 98 40 administration administration NOUN issue-799 98 41 ( ( PUNCT issue-799 98 42 the the DET issue-799 98 43 tax tax NOUN issue-799 98 44 code code NOUN issue-799 98 45 of of ADP issue-799 98 46 ukraine ukraine NOUN issue-799 98 47 , , PUNCT issue-799 98 48 2010 2010 NUM issue-799 98 49 ) ) PUNCT issue-799 98 50 . . PUNCT issue-799 99 1 however however ADV issue-799 99 2 , , PUNCT issue-799 99 3 as as SCONJ issue-799 99 4 k.o k.o PROPN issue-799 99 5 . . PROPN issue-799 99 6 hetman hetman PROPN issue-799 99 7 writes write VERB issue-799 99 8 , , PUNCT issue-799 99 9 taxes taxis NOUN issue-799 99 10 and and CCONJ issue-799 99 11 fees fee NOUN issue-799 99 12 should should AUX issue-799 99 13 be be AUX issue-799 99 14 aimed aim VERB issue-799 99 15 not not PART issue-799 99 16 only only ADV issue-799 99 17 at at ADP issue-799 99 18 exceeding exceed VERB issue-799 99 19 the the DET issue-799 99 20 costs cost NOUN issue-799 99 21 of of ADP issue-799 99 22 administering administer VERB issue-799 99 23 them they PRON issue-799 99 24 , , PUNCT issue-799 99 25 but but CCONJ issue-799 99 26 also also ADV issue-799 99 27 at at ADP issue-799 99 28 setting set VERB issue-799 99 29 up up ADP issue-799 99 30 an an DET issue-799 99 31 appropriate appropriate ADJ issue-799 99 32 fund fund NOUN issue-799 99 33 , , PUNCT issue-799 99 34 at at ADP issue-799 99 35 the the DET issue-799 99 36 expense expense NOUN issue-799 99 37 of of ADP issue-799 99 38 which which PRON issue-799 99 39 numerous numerous ADJ issue-799 99 40 needs need NOUN issue-799 99 41 , , PUNCT issue-799 99 42 financially financially ADV issue-799 99 43 satisfying satisfy VERB issue-799 99 44 the the DET issue-799 99 45 performance performance NOUN issue-799 99 46 of of ADP issue-799 99 47 functions function NOUN issue-799 99 48 of of ADP issue-799 99 49 the the DET issue-799 99 50 state state NOUN issue-799 99 51 or or CCONJ issue-799 99 52 territorial territorial ADJ issue-799 99 53 community community NOUN issue-799 99 54 , , PUNCT issue-799 99 55 must must AUX issue-799 99 56 be be AUX issue-799 99 57 met meet VERB issue-799 99 58 ( ( PUNCT issue-799 99 59 hetman hetman NOUN issue-799 99 60 , , PUNCT issue-799 99 61 2015 2015 NUM issue-799 99 62 ) ) PUNCT issue-799 99 63 . . PUNCT issue-799 100 1 indeed indeed ADV issue-799 100 2 , , PUNCT issue-799 100 3 given give VERB issue-799 100 4 the the DET issue-799 100 5 content content NOUN issue-799 100 6 of of ADP issue-799 100 7 this this DET issue-799 100 8 principle principle NOUN issue-799 100 9 , , PUNCT issue-799 100 10 it it PRON issue-799 100 11 can can AUX issue-799 100 12 be be AUX issue-799 100 13 argued argue VERB issue-799 100 14 that that SCONJ issue-799 100 15 it it PRON issue-799 100 16 causes cause VERB issue-799 100 17 the the DET issue-799 100 18 formation formation NOUN issue-799 100 19 at at ADP issue-799 100 20 taxation taxation NOUN issue-799 100 21 of of ADP issue-799 100 22 certain certain ADJ issue-799 100 23 grounds ground NOUN issue-799 100 24 to to PART issue-799 100 25 characterize characterize VERB issue-799 100 26 its its PRON issue-799 100 27 effectiveness effectiveness NOUN issue-799 100 28 . . PUNCT issue-799 101 1 the the DET issue-799 101 2 latter latter ADJ issue-799 101 3 will will AUX issue-799 101 4 be be AUX issue-799 101 5 zero zero NUM issue-799 101 6 if if SCONJ issue-799 101 7 all all DET issue-799 101 8 funds fund NOUN issue-799 101 9 received receive VERB issue-799 101 10 from from ADP issue-799 101 11 tax tax NOUN issue-799 101 12 revenue revenue NOUN issue-799 101 13 are be AUX issue-799 101 14 used use VERB issue-799 101 15 to to PART issue-799 101 16 administer administer VERB issue-799 101 17 these these DET issue-799 101 18 payments payment NOUN issue-799 101 19 . . PUNCT issue-799 102 1 therefore therefore ADV issue-799 102 2 , , PUNCT issue-799 102 3 it it PRON issue-799 102 4 is be AUX issue-799 102 5 important important ADJ issue-799 102 6 not not PART issue-799 102 7 just just ADV issue-799 102 8 the the DET issue-799 102 9 minimal minimal ADJ issue-799 102 10 excess excess NOUN issue-799 102 11 of of ADP issue-799 102 12 tax tax NOUN issue-799 102 13 revenue revenue NOUN issue-799 102 14 ( ( PUNCT issue-799 102 15 the the DET issue-799 102 16 amount amount NOUN issue-799 102 17 of of ADP issue-799 102 18 which which PRON issue-799 102 19 must must AUX issue-799 102 20 be be AUX issue-799 102 21 higher high ADJ issue-799 102 22 ) ) PUNCT issue-799 102 23 over over ADP issue-799 102 24 the the DET issue-799 102 25 cost cost NOUN issue-799 102 26 of of ADP issue-799 102 27 administering administer VERB issue-799 102 28 it it PRON issue-799 102 29 , , PUNCT issue-799 102 30 but but CCONJ issue-799 102 31 a a DET issue-799 102 32 significant significant ADJ issue-799 102 33 difference difference NOUN issue-799 102 34 between between ADP issue-799 102 35 them they PRON issue-799 102 36 ( ( PUNCT issue-799 102 37 shaptala shaptala ADJ issue-799 102 38 , , PUNCT issue-799 102 39 2012 2012 NUM issue-799 102 40 ) ) PUNCT issue-799 102 41 . . PUNCT issue-799 103 1 significantly significantly ADV issue-799 103 2 , , PUNCT issue-799 103 3 in in ADP issue-799 103 4 germany germany PROPN issue-799 103 5 , , PUNCT issue-799 103 6 where where SCONJ issue-799 103 7 there there PRON issue-799 103 8 is be VERB issue-799 103 9 a a DET issue-799 103 10 complex complex ADJ issue-799 103 11 and and CCONJ issue-799 103 12 extensive extensive ADJ issue-799 103 13 tax tax NOUN issue-799 103 14 system system NOUN issue-799 103 15 , , PUNCT issue-799 103 16 one one NUM issue-799 103 17 of of ADP issue-799 103 18 the the DET issue-799 103 19 principles principle NOUN issue-799 103 20 of of ADP issue-799 103 21 its its PRON issue-799 103 22 construction construction NOUN issue-799 103 23 is be AUX issue-799 103 24 the the DET issue-799 103 25 principle principle NOUN issue-799 103 26 , , PUNCT issue-799 103 27 according accord VERB issue-799 103 28 to to ADP issue-799 103 29 which which PRON issue-799 103 30 the the DET issue-799 103 31 value value NOUN issue-799 103 32 of of ADP issue-799 103 33 taxes taxis NOUN issue-799 103 34 should should AUX issue-799 103 35 correspond correspond VERB issue-799 103 36 to to ADP issue-799 103 37 the the DET issue-799 103 38 size size NOUN issue-799 103 39 of of ADP issue-799 103 40 public public ADJ issue-799 103 41 services service NOUN issue-799 103 42 , , PUNCT issue-799 103 43 including include VERB issue-799 103 44 protection protection NOUN issue-799 103 45 of of ADP issue-799 103 46 the the DET issue-799 103 47 citizen citizen NOUN issue-799 103 48 and and CCONJ issue-799 103 49 all all PRON issue-799 103 50 that that PRON issue-799 103 51 the the DET issue-799 103 52 citizen citizen NOUN issue-799 103 53 can can AUX issue-799 103 54 get get VERB issue-799 103 55 from from ADP issue-799 103 56 the the DET issue-799 103 57 state state NOUN issue-799 103 58 ( ( PUNCT issue-799 103 59 larionova larionova PROPN issue-799 103 60 , , PUNCT issue-799 103 61 2015 2015 NUM issue-799 103 62 ) ) PUNCT issue-799 103 63 . . PUNCT issue-799 104 1 we we PRON issue-799 104 2 agree agree VERB issue-799 104 3 with with ADP issue-799 104 4 these these DET issue-799 104 5 positions position NOUN issue-799 104 6 , , PUNCT issue-799 104 7 because because SCONJ issue-799 104 8 taxes taxis NOUN issue-799 104 9 , , PUNCT issue-799 104 10 through through ADP issue-799 104 11 the the DET issue-799 104 12 exercise exercise NOUN issue-799 104 13 of of ADP issue-799 104 14 their their PRON issue-799 104 15 fiscal fiscal ADJ issue-799 104 16 function function NOUN issue-799 104 17 , , PUNCT issue-799 104 18 should should AUX issue-799 104 19 ensure ensure VERB issue-799 104 20 the the DET issue-799 104 21 realization realization NOUN issue-799 104 22 of of ADP issue-799 104 23 a a DET issue-799 104 24 wide wide ADJ issue-799 104 25 range range NOUN issue-799 104 26 of of ADP issue-799 104 27 public public ADJ issue-799 104 28 needs need NOUN issue-799 104 29 , , PUNCT issue-799 104 30 one one NUM issue-799 104 31 of of ADP issue-799 104 32 which which PRON issue-799 104 33 is be AUX issue-799 104 34 certainly certainly ADV issue-799 104 35 the the DET issue-799 104 36 administration administration NOUN issue-799 104 37 of of ADP issue-799 104 38 taxes taxis NOUN issue-799 104 39 . . PUNCT issue-799 105 1 that that PRON issue-799 105 2 is be AUX issue-799 105 3 why why SCONJ issue-799 105 4 the the DET issue-799 105 5 principle principle NOUN issue-799 105 6 of of ADP issue-799 105 7 cost cost NOUN issue-799 105 8 - - PUNCT issue-799 105 9 effectiveness effectiveness NOUN issue-799 105 10 of of ADP issue-799 105 11 taxation taxation NOUN issue-799 105 12 should should AUX issue-799 105 13 be be AUX issue-799 105 14 considered consider VERB issue-799 105 15 as as ADP issue-799 105 16 one one NUM issue-799 105 17 that that PRON issue-799 105 18 determines determine VERB issue-799 105 19 when when SCONJ issue-799 105 20 taxing tax VERB issue-799 105 21 the the DET issue-799 105 22 flow flow NOUN issue-799 105 23 of of ADP issue-799 105 24 funds fund NOUN issue-799 105 25 to to PART issue-799 105 26 ensure ensure VERB issue-799 105 27 public public ADJ issue-799 105 28 expenditure expenditure NOUN issue-799 105 29 and and CCONJ issue-799 105 30 ultimately ultimately ADV issue-799 105 31 determines determine VERB issue-799 105 32 the the DET issue-799 105 33 most most ADV issue-799 105 34 effective effective ADJ issue-799 105 35 taxation taxation NOUN issue-799 105 36 ( ( PUNCT issue-799 105 37 the the DET issue-799 105 38 economic economic ADJ issue-799 105 39 result result NOUN issue-799 105 40 of of ADP issue-799 105 41 the the DET issue-799 105 42 state state NOUN issue-799 105 43 ) ) PUNCT issue-799 105 44 . . PUNCT issue-799 106 1 obviously obviously ADV issue-799 106 2 , , PUNCT issue-799 106 3 following follow VERB issue-799 106 4 the the DET issue-799 106 5 broad broad ADJ issue-799 106 6 approach approach NOUN issue-799 106 7 to to ADP issue-799 106 8 the the DET issue-799 106 9 content content NOUN issue-799 106 10 of of ADP issue-799 106 11 the the DET issue-799 106 12 principle principle NOUN issue-799 106 13 of of ADP issue-799 106 14 economical economical ADJ issue-799 106 15 taxation taxation NOUN issue-799 106 16 we we PRON issue-799 106 17 have have AUX issue-799 106 18 proposed propose VERB issue-799 106 19 , , PUNCT issue-799 106 20 it it PRON issue-799 106 21 is be AUX issue-799 106 22 necessary necessary ADJ issue-799 106 23 to to PART issue-799 106 24 address address VERB issue-799 106 25 the the DET issue-799 106 26 question question NOUN issue-799 106 27 of of ADP issue-799 106 28 a a DET issue-799 106 29 reasonable reasonable ADJ issue-799 106 30 restriction restriction NOUN issue-799 106 31 on on ADP issue-799 106 32 those those DET issue-799 106 33 public public ADJ issue-799 106 34 needs need NOUN issue-799 106 35 that that PRON issue-799 106 36 must must AUX issue-799 106 37 be be AUX issue-799 106 38 met meet VERB issue-799 106 39 at at ADP issue-799 106 40 the the DET issue-799 106 41 expense expense NOUN issue-799 106 42 of of ADP issue-799 106 43 tax tax NOUN issue-799 106 44 payments payment NOUN issue-799 106 45 , , PUNCT issue-799 106 46 since since SCONJ issue-799 106 47 these these DET issue-799 106 48 needs need NOUN issue-799 106 49 can can AUX issue-799 106 50 not not PART issue-799 106 51 be be AUX issue-799 106 52 absolute absolute ADJ issue-799 106 53 , , PUNCT issue-799 106 54 limitless limitless ADJ issue-799 106 55 . . PUNCT issue-799 107 1 in in ADP issue-799 107 2 this this DET issue-799 107 3 context context NOUN issue-799 107 4 , , PUNCT issue-799 107 5 it it PRON issue-799 107 6 is be AUX issue-799 107 7 necessary necessary ADJ issue-799 107 8 to to PART issue-799 107 9 mention mention VERB issue-799 107 10 the the DET issue-799 107 11 principle principle NOUN issue-799 107 12 of of ADP issue-799 107 13 tax tax NOUN issue-799 107 14 sufficiency sufficiency NOUN issue-799 107 15 , , PUNCT issue-799 107 16 which which PRON issue-799 107 17 according accord VERB issue-799 107 18 to to ADP issue-799 107 19 clause clause NOUN issue-799 107 20 4.1.5 4.1.5 NUM issue-799 107 21 . . PUNCT issue-799 108 1 art art NOUN issue-799 108 2 . . PUNCT issue-799 109 1 4 4 NUM issue-799 109 2 of of ADP issue-799 109 3 the the DET issue-799 109 4 tax tax NOUN issue-799 109 5 code code NOUN issue-799 109 6 of of ADP issue-799 109 7 ukraine ukraine PROPN issue-799 109 8 means mean VERB issue-799 109 9 the the DET issue-799 109 10 establishment establishment NOUN issue-799 109 11 of of ADP issue-799 109 12 taxes taxis NOUN issue-799 109 13 and and CCONJ issue-799 109 14 fees fee NOUN issue-799 109 15 , , PUNCT issue-799 109 16 taking take VERB issue-799 109 17 into into ADP issue-799 109 18 account account NOUN issue-799 109 19 the the DET issue-799 109 20 need need NOUN issue-799 109 21 to to PART issue-799 109 22 achieve achieve VERB issue-799 109 23 a a DET issue-799 109 24 balance balance NOUN issue-799 109 25 of of ADP issue-799 109 26 budget budget NOUN issue-799 109 27 expenditures expenditure NOUN issue-799 109 28 with with ADP issue-799 109 29 its its PRON issue-799 109 30 revenues revenue NOUN issue-799 109 31 ( ( PUNCT issue-799 109 32 the the DET issue-799 109 33 tax tax NOUN issue-799 109 34 code code NOUN issue-799 109 35 of of ADP issue-799 109 36 ukraine ukraine NOUN issue-799 109 37 , , PUNCT issue-799 109 38 2010 2010 NUM issue-799 109 39 ) ) PUNCT issue-799 109 40 . . PUNCT issue-799 110 1 this this DET issue-799 110 2 principle principle NOUN issue-799 110 3 seems seem VERB issue-799 110 4 to to PART issue-799 110 5 be be AUX issue-799 110 6 interpreted interpret VERB issue-799 110 7 in in ADP issue-799 110 8 italy italy PROPN issue-799 110 9 as as ADV issue-799 110 10 well well ADV issue-799 110 11 , , PUNCT issue-799 110 12 since since SCONJ issue-799 110 13 it it PRON issue-799 110 14 means mean VERB issue-799 110 15 that that SCONJ issue-799 110 16 the the DET issue-799 110 17 level level NOUN issue-799 110 18 of of ADP issue-799 110 19 taxation taxation NOUN issue-799 110 20 of of ADP issue-799 110 21 the the DET issue-799 110 22 entire entire ADJ issue-799 110 23 enterprise enterprise NOUN issue-799 110 24 must must AUX issue-799 110 25 generally generally ADV issue-799 110 26 be be AUX issue-799 110 27 limited limit VERB issue-799 110 28 by by ADP issue-799 110 29 the the DET issue-799 110 30 sufficiency sufficiency NOUN issue-799 110 31 of of ADP issue-799 110 32 the the DET issue-799 110 33 budget budget NOUN issue-799 110 34 's 's PART issue-799 110 35 revenue revenue NOUN issue-799 110 36 base base NOUN issue-799 110 37 , , PUNCT issue-799 110 38 which which PRON issue-799 110 39 is be AUX issue-799 110 40 determined determine VERB issue-799 110 41 in in ADP issue-799 110 42 accordance accordance NOUN issue-799 110 43 with with ADP issue-799 110 44 the the DET issue-799 110 45 state state NOUN issue-799 110 46 ’s ’s PART issue-799 110 47 fiscal fiscal ADJ issue-799 110 48 policy policy NOUN issue-799 110 49 ( ( PUNCT issue-799 110 50 gandullia gandullia PROPN issue-799 110 51 , , PUNCT issue-799 110 52 2012 2012 NUM issue-799 110 53 ) ) PUNCT issue-799 110 54 . . PUNCT issue-799 111 1 the the DET issue-799 111 2 analysis analysis NOUN issue-799 111 3 of of ADP issue-799 111 4 the the DET issue-799 111 5 mentioned mention VERB issue-799 111 6 provisions provision NOUN issue-799 111 7 shows show VERB issue-799 111 8 that that SCONJ issue-799 111 9 taxation taxation NOUN issue-799 111 10 is be AUX issue-799 111 11 not not PART issue-799 111 12 an an DET issue-799 111 13 end end NOUN issue-799 111 14 in in ADP issue-799 111 15 itself itself PRON issue-799 111 16 , , PUNCT issue-799 111 17 because because SCONJ issue-799 111 18 it it PRON issue-799 111 19 is be AUX issue-799 111 20 not not PART issue-799 111 21 just just ADV issue-799 111 22 for for ADP issue-799 111 23 the the DET issue-799 111 24 formation formation NOUN issue-799 111 25 of of ADP issue-799 111 26 revenue revenue NOUN issue-799 111 27 parts part NOUN issue-799 111 28 of of ADP issue-799 111 29 the the DET issue-799 111 30 budget budget NOUN issue-799 111 31 , , PUNCT issue-799 111 32 but but CCONJ issue-799 111 33 for for ADP issue-799 111 34 ensuring ensure VERB issue-799 111 35 the the DET issue-799 111 36 fulfillment fulfillment NOUN issue-799 111 37 of of ADP issue-799 111 38 all all DET issue-799 111 39 tasks task NOUN issue-799 111 40 and and CCONJ issue-799 111 41 functions function NOUN issue-799 111 42 of of ADP issue-799 111 43 the the DET issue-799 111 44 state state NOUN issue-799 111 45 and and CCONJ issue-799 111 46 territorial territorial ADJ issue-799 111 47 communities community NOUN issue-799 111 48 . . PUNCT issue-799 112 1 in in ADP issue-799 112 2 addition addition NOUN issue-799 112 3 , , PUNCT issue-799 112 4 this this DET issue-799 112 5 principle principle NOUN issue-799 112 6 also also ADV issue-799 112 7 provides provide VERB issue-799 112 8 for for ADP issue-799 112 9 some some DET issue-799 112 10 restriction restriction NOUN issue-799 112 11 on on ADP issue-799 112 12 the the DET issue-799 112 13 arbitrariness arbitrariness NOUN issue-799 112 14 of of ADP issue-799 112 15 the the DET issue-799 112 16 legislator legislator NOUN issue-799 112 17 in in ADP issue-799 112 18 setting set VERB issue-799 112 19 taxes taxis NOUN issue-799 112 20 and and CCONJ issue-799 112 21 fees fee NOUN issue-799 112 22 , , PUNCT issue-799 112 23 since since SCONJ issue-799 112 24 the the DET issue-799 112 25 size size NOUN issue-799 112 26 and and CCONJ issue-799 112 27 types type NOUN issue-799 112 28 of of ADP issue-799 112 29 the the DET issue-799 112 30 latter latter ADJ issue-799 112 31 may may AUX issue-799 112 32 not not PART issue-799 112 33 be be AUX issue-799 112 34 infinite infinite ADJ issue-799 112 35 , , PUNCT issue-799 112 36 they they PRON issue-799 112 37 should should AUX issue-799 112 38 only only ADV issue-799 112 39 provide provide VERB issue-799 112 40 the the DET issue-799 112 41 necessary necessary ADJ issue-799 112 42 budgetary budgetary ADJ issue-799 112 43 contributions contribution NOUN issue-799 112 44 to to ADP issue-799 112 45 different different ADJ issue-799 112 46 levels level NOUN issue-799 112 47 . . PUNCT issue-799 113 1 in in ADP issue-799 113 2 view view NOUN issue-799 113 3 of of ADP issue-799 113 4 the the DET issue-799 113 5 above above ADJ issue-799 113 6 , , PUNCT issue-799 113 7 it it PRON issue-799 113 8 is be AUX issue-799 113 9 possible possible ADJ issue-799 113 10 to to PART issue-799 113 11 note note VERB issue-799 113 12 the the DET issue-799 113 13 close close ADJ issue-799 113 14 relationship relationship NOUN issue-799 113 15 between between ADP issue-799 113 16 the the DET issue-799 113 17 principles principle NOUN issue-799 113 18 of of ADP issue-799 113 19 economy economy NOUN issue-799 113 20 and and CCONJ issue-799 113 21 tax tax NOUN issue-799 113 22 sufficiency sufficiency NOUN issue-799 113 23 . . PUNCT issue-799 114 1 with with ADP issue-799 114 2 regard regard NOUN issue-799 114 3 to to ADP issue-799 114 4 the the DET issue-799 114 5 principle principle NOUN issue-799 114 6 of of ADP issue-799 114 7 economic economic ADJ issue-799 114 8 justification justification NOUN issue-799 114 9 , , PUNCT issue-799 114 10 scientists scientist NOUN issue-799 114 11 consider consider VERB issue-799 114 12 its its PRON issue-799 114 13 content content NOUN issue-799 114 14 in in ADP issue-799 114 15 different different ADJ issue-799 114 16 ways way NOUN issue-799 114 17 . . PUNCT issue-799 115 1 for for ADP issue-799 115 2 example example NOUN issue-799 115 3 , , PUNCT issue-799 115 4 ye.v ye.v X issue-799 115 5 . . PUNCT issue-799 116 1 timofieiev timofieiev AUX issue-799 116 2 argues argue VERB issue-799 116 3 that that SCONJ issue-799 116 4 this this DET issue-799 116 5 principle principle NOUN issue-799 116 6 means mean VERB issue-799 116 7 that that SCONJ issue-799 116 8 the the DET issue-799 116 9 tax tax NOUN issue-799 116 10 should should AUX issue-799 116 11 be be AUX issue-799 116 12 consistent consistent ADJ issue-799 116 13 with with ADP issue-799 116 14 the the DET issue-799 116 15 task task NOUN issue-799 116 16 that that PRON issue-799 116 17 was be AUX issue-799 116 18 originally originally ADV issue-799 116 19 laid lay VERB issue-799 116 20 down down ADP issue-799 116 21 for for ADP issue-799 116 22 it it PRON issue-799 116 23 . . PUNCT issue-799 117 1 for for ADP issue-799 117 2 example example NOUN issue-799 117 3 , , PUNCT issue-799 117 4 he he PRON issue-799 117 5 cites cite VERB issue-799 117 6 the the DET issue-799 117 7 following following ADJ issue-799 117 8 example example NOUN issue-799 117 9 : : PUNCT issue-799 117 10 if if SCONJ issue-799 117 11 income income NOUN issue-799 117 12 is be AUX issue-799 117 13 taxed tax VERB issue-799 117 14 within within ADP issue-799 117 15 income income NOUN issue-799 117 16 tax tax NOUN issue-799 117 17 , , PUNCT issue-799 117 18 it it PRON issue-799 117 19 means mean VERB issue-799 117 20 that that SCONJ issue-799 117 21 taxation taxation NOUN issue-799 117 22 is be AUX issue-799 117 23 income income NOUN issue-799 117 24 that that PRON issue-799 117 25 is be AUX issue-799 117 26 determined determine VERB issue-799 117 27 by by ADP issue-799 117 28 the the DET issue-799 117 29 rules rule NOUN issue-799 117 30 of of ADP issue-799 117 31 tax tax NOUN issue-799 117 32 legislation legislation NOUN issue-799 117 33 . . PUNCT issue-799 118 1 however however ADV issue-799 118 2 , , PUNCT issue-799 118 3 in in ADP issue-799 118 4 the the DET issue-799 118 5 case case NOUN issue-799 118 6 where where SCONJ issue-799 118 7 certain certain ADJ issue-799 118 8 costs cost NOUN issue-799 118 9 are be AUX issue-799 118 10 not not PART issue-799 118 11 deductible deductible ADJ issue-799 118 12 , , PUNCT issue-799 118 13 according accord VERB issue-799 118 14 to to ADP issue-799 118 15 his his PRON issue-799 118 16 approach approach NOUN issue-799 118 17 , , PUNCT issue-799 118 18 the the DET issue-799 118 19 principle principle NOUN issue-799 118 20 of of ADP issue-799 118 21 economic economic ADJ issue-799 118 22 justification justification NOUN issue-799 118 23 is be AUX issue-799 118 24 violated violate VERB issue-799 118 25 ( ( PUNCT issue-799 118 26 zubareva zubareva NOUN issue-799 118 27 , , PUNCT issue-799 118 28 2009 2009 NUM issue-799 118 29 ) ) PUNCT issue-799 118 30 . . PUNCT issue-799 119 1 this this DET issue-799 119 2 approach approach NOUN issue-799 119 3 is be AUX issue-799 119 4 unlikely unlikely ADJ issue-799 119 5 to to PART issue-799 119 6 be be AUX issue-799 119 7 constructive constructive ADJ issue-799 119 8 for for ADP issue-799 119 9 such such ADJ issue-799 119 10 reasons reason NOUN issue-799 119 11 . . PUNCT issue-799 120 1 firstly firstly ADV issue-799 120 2 , , PUNCT issue-799 120 3 traditionally traditionally ADV issue-799 120 4 , , PUNCT issue-799 120 5 the the DET issue-799 120 6 characteristics characteristic NOUN issue-799 120 7 of of ADP issue-799 120 8 taxes taxis NOUN issue-799 120 9 are be AUX issue-799 120 10 determined determine VERB issue-799 120 11 not not PART issue-799 120 12 by by ADP issue-799 120 13 their their PRON issue-799 120 14 tasks task NOUN issue-799 120 15 but but CCONJ issue-799 120 16 by by ADP issue-799 120 17 their their PRON issue-799 120 18 functions function NOUN issue-799 120 19 . . PUNCT issue-799 121 1 the the DET issue-799 121 2 latter latter ADJ issue-799 121 3 reflect reflect VERB issue-799 121 4 their their PRON issue-799 121 5 dynamic dynamic ADJ issue-799 121 6 content content NOUN issue-799 121 7 , , PUNCT issue-799 121 8 emphasize emphasize VERB issue-799 121 9 the the DET issue-799 121 10 focus focus NOUN issue-799 121 11 of of ADP issue-799 121 12 tax tax NOUN issue-799 121 13 and and CCONJ issue-799 121 14 legal legal ADJ issue-799 121 15 regulation regulation NOUN issue-799 121 16 ( ( PUNCT issue-799 121 17 kucheryavenko kucheryavenko NOUN issue-799 121 18 , , PUNCT issue-799 121 19 2005 2005 NUM issue-799 121 20 ) ) PUNCT issue-799 121 21 . . PUNCT issue-799 122 1 these these PRON issue-799 122 2 include include VERB issue-799 122 3 fiscal fiscal ADJ issue-799 122 4 , , PUNCT issue-799 122 5 regulatory regulatory ADJ issue-799 122 6 , , PUNCT issue-799 122 7 controlling controlling ADJ issue-799 122 8 , , PUNCT issue-799 122 9 distributive distributive ADJ issue-799 122 10 , , PUNCT issue-799 122 11 incentive incentive NOUN issue-799 122 12 , , PUNCT issue-799 122 13 cumulative cumulative ADJ issue-799 122 14 . . PUNCT issue-799 123 1 at at ADP issue-799 123 2 present present ADJ issue-799 123 3 , , PUNCT issue-799 123 4 fiscal fiscal ADJ issue-799 123 5 function function NOUN issue-799 123 6 has have AUX issue-799 123 7 ceased cease VERB issue-799 123 8 to to PART issue-799 123 9 be be AUX issue-799 123 10 unique unique ADJ issue-799 123 11 , , PUNCT issue-799 123 12 since since SCONJ issue-799 123 13 the the DET issue-799 123 14 development development NOUN issue-799 123 15 of of ADP issue-799 123 16 the the DET issue-799 123 17 state state NOUN issue-799 123 18 necessitates necessitate VERB issue-799 123 19 the the DET issue-799 123 20 use use NOUN issue-799 123 21 of of ADP issue-799 123 22 tax tax NOUN issue-799 123 23 as as ADP issue-799 123 24 an an DET issue-799 123 25 effective effective ADJ issue-799 123 26 instrument instrument NOUN issue-799 123 27 of of ADP issue-799 123 28 redistributive redistributive ADJ issue-799 123 29 processes process NOUN issue-799 123 30 , , PUNCT issue-799 123 31 which which PRON issue-799 123 32 has have VERB issue-799 123 33 an an DET issue-799 123 34 impact impact NOUN issue-799 123 35 on on ADP issue-799 123 36 reproduction reproduction NOUN issue-799 123 37 , , PUNCT issue-799 123 38 stimulating stimulate VERB issue-799 123 39 or or CCONJ issue-799 123 40 holding hold VERB issue-799 123 41 back back ADP issue-799 123 42 its its PRON issue-799 123 43 pace pace NOUN issue-799 123 44 , , PUNCT issue-799 123 45 enhancing enhance VERB issue-799 123 46 or or CCONJ issue-799 123 47 weakening weaken VERB issue-799 123 48 capital capital NOUN issue-799 123 49 accumulation accumulation NOUN issue-799 123 50 . . PUNCT issue-799 124 1 as as ADP issue-799 124 2 a a DET issue-799 124 3 rule rule NOUN issue-799 124 4 , , PUNCT issue-799 124 5 when when SCONJ issue-799 124 6 paying pay VERB issue-799 124 7 the the DET issue-799 124 8 tax tax NOUN issue-799 124 9 , , PUNCT issue-799 124 10 the the DET issue-799 124 11 implementation implementation NOUN issue-799 124 12 of of ADP issue-799 124 13 all all DET issue-799 124 14 these these DET issue-799 124 15 functions function NOUN issue-799 124 16 is be AUX issue-799 124 17 performed perform VERB issue-799 124 18 , , PUNCT issue-799 124 19 but but CCONJ issue-799 124 20 some some DET issue-799 124 21 function function NOUN issue-799 124 22 will will AUX issue-799 124 23 be be AUX issue-799 124 24 leading lead VERB issue-799 124 25 ( ( PUNCT issue-799 124 26 for for ADP issue-799 124 27 example example NOUN issue-799 124 28 , , PUNCT issue-799 124 29 fiscal fiscal ADJ issue-799 124 30 ) ) PUNCT issue-799 124 31 , , PUNCT issue-799 124 32 others other NOUN issue-799 124 33 ( ( PUNCT issue-799 124 34 for for ADP issue-799 124 35 example example NOUN issue-799 124 36 , , PUNCT issue-799 124 37 incentive incentive NOUN issue-799 124 38 is be AUX issue-799 124 39 by by ADP issue-799 124 40 providing provide VERB issue-799 124 41 benefits benefit NOUN issue-799 124 42 to to ADP issue-799 124 43 a a DET issue-799 124 44 certain certain ADJ issue-799 124 45 category category NOUN issue-799 124 46 of of ADP issue-799 124 47 economic economic ADJ issue-799 124 48 entities entity NOUN issue-799 124 49 ) ) PUNCT issue-799 124 50 will will AUX issue-799 124 51 be be AUX issue-799 124 52 additional additional ADJ issue-799 124 53 . . PUNCT issue-799 125 1 thus thus ADV issue-799 125 2 , , PUNCT issue-799 125 3 the the DET issue-799 125 4 economic economic ADJ issue-799 125 5 justification justification NOUN issue-799 125 6 can can AUX issue-799 125 7 not not PART issue-799 125 8 be be AUX issue-799 125 9 based base VERB issue-799 125 10 solely solely ADV issue-799 125 11 on on ADP issue-799 125 12 the the DET issue-799 125 13 correspondence correspondence NOUN issue-799 125 14 to to ADP issue-799 125 15 the the DET issue-799 125 16 task task NOUN issue-799 125 17 , , PUNCT issue-799 125 18 which which PRON issue-799 125 19 has have AUX issue-799 125 20 been be AUX issue-799 125 21 initially initially ADV issue-799 125 22 included include VERB issue-799 125 23 in in ADP issue-799 125 24 the the DET issue-799 125 25 tax tax NOUN issue-799 125 26 , , PUNCT issue-799 125 27 its its PRON issue-799 125 28 meaning meaning NOUN issue-799 125 29 is be AUX issue-799 125 30 much much ADV issue-799 125 31 wider wide ADJ issue-799 125 32 . . PUNCT issue-799 126 1 secondly secondly ADV issue-799 126 2 , , PUNCT issue-799 126 3 a a DET issue-799 126 4 specialist specialist NOUN issue-799 126 5 is be AUX issue-799 126 6 likely likely ADJ issue-799 126 7 to to PART issue-799 126 8 mix mix VERB issue-799 126 9 the the DET issue-799 126 10 economic economic ADJ issue-799 126 11 basis basis NOUN issue-799 126 12 of of ADP issue-799 126 13 the the DET issue-799 126 14 tax tax NOUN issue-799 126 15 with with ADP issue-799 126 16 its its PRON issue-799 126 17 economic economic ADJ issue-799 126 18 justification justification NOUN issue-799 126 19 . . PUNCT issue-799 127 1 in in ADP issue-799 127 2 our our PRON issue-799 127 3 view view NOUN issue-799 127 4 , , PUNCT issue-799 127 5 the the DET issue-799 127 6 economic economic ADJ issue-799 127 7 basis basis NOUN issue-799 127 8 of of ADP issue-799 127 9 the the DET issue-799 127 10 tax tax NOUN issue-799 127 11 is be AUX issue-799 127 12 source source NOUN issue-799 127 13 for for ADP issue-799 127 14 its its PRON issue-799 127 15 payment payment NOUN issue-799 127 16 , , PUNCT issue-799 127 17 which which PRON issue-799 127 18 is be AUX issue-799 127 19 formed form VERB issue-799 127 20 by by ADP issue-799 127 21 the the DET issue-799 127 22 taxable taxable ADJ issue-799 127 23 transactions transaction NOUN issue-799 127 24 or or CCONJ issue-799 127 25 other other ADJ issue-799 127 26 taxable taxable ADJ issue-799 127 27 objects object NOUN issue-799 127 28 . . PUNCT issue-799 128 1 in in ADP issue-799 128 2 other other ADJ issue-799 128 3 words word NOUN issue-799 128 4 , , PUNCT issue-799 128 5 we we PRON issue-799 128 6 should should AUX issue-799 128 7 talk talk VERB issue-799 128 8 about about ADP issue-799 128 9 the the DET issue-799 128 10 proper proper ADJ issue-799 128 11 definition definition NOUN issue-799 128 12 of of ADP issue-799 128 13 the the DET issue-799 128 14 object object NOUN issue-799 128 15 of of ADP issue-799 128 16 taxation taxation NOUN issue-799 128 17 . . PUNCT issue-799 129 1 at at ADP issue-799 129 2 the the DET issue-799 129 3 same same ADJ issue-799 129 4 time time NOUN issue-799 129 5 , , PUNCT issue-799 129 6 this this DET issue-799 129 7 process process NOUN issue-799 129 8 should should AUX issue-799 129 9 also also ADV issue-799 129 10 be be AUX issue-799 129 11 found find VERB issue-799 129 12 on on ADP issue-799 129 13 the the DET issue-799 129 14 economic economic ADJ issue-799 129 15 basis basis NOUN issue-799 129 16 . . PUNCT issue-799 130 1 this this PRON issue-799 130 2 means mean VERB issue-799 130 3 that that SCONJ issue-799 130 4 in in ADP issue-799 130 5 the the DET issue-799 130 6 process process NOUN issue-799 130 7 of of ADP issue-799 130 8 selecting select VERB issue-799 130 9 and and CCONJ issue-799 130 10 fixing fix VERB issue-799 130 11 the the DET issue-799 130 12 taxable taxable ADJ issue-799 130 13 object object NOUN issue-799 130 14 , , PUNCT issue-799 130 15 the the DET issue-799 130 16 legislator legislator NOUN issue-799 130 17 must must AUX issue-799 130 18 proceed proceed VERB issue-799 130 19 from from ADP issue-799 130 20 the the DET issue-799 130 21 potential potential NOUN issue-799 130 22 of of ADP issue-799 130 23 one one NUM issue-799 130 24 or or CCONJ issue-799 130 25 another another DET issue-799 130 26 object object NOUN issue-799 130 27 to to PART issue-799 130 28 use use VERB issue-799 130 29 or or CCONJ issue-799 130 30 generate generate VERB issue-799 130 31 income income NOUN issue-799 130 32 in in ADP issue-799 130 33 the the DET issue-799 130 34 economic economic ADJ issue-799 130 35 ( ( PUNCT issue-799 130 36 business business NOUN issue-799 130 37 ) ) PUNCT issue-799 130 38 activity activity NOUN issue-799 130 39 of of ADP issue-799 130 40 the the DET issue-799 130 41 taxpayer taxpayer NOUN issue-799 130 42 , , PUNCT issue-799 130 43 and and CCONJ issue-799 130 44 to to PART issue-799 130 45 eliminate eliminate VERB issue-799 130 46 the the DET issue-799 130 47 unjustified unjustified ADJ issue-799 130 48 financial financial ADJ issue-799 130 49 burden burden NOUN issue-799 130 50 for for ADP issue-799 130 51 that that DET issue-799 130 52 taxpayer taxpayer NOUN issue-799 130 53 ( ( PUNCT issue-799 130 54 polishchuk polishchuk ADJ issue-799 130 55 , , PUNCT issue-799 130 56 2018 2018 NUM issue-799 130 57 ) ) PUNCT issue-799 130 58 . . PUNCT issue-799 131 1 when when SCONJ issue-799 131 2 considering consider VERB issue-799 131 3 the the DET issue-799 131 4 economic economic ADJ issue-799 131 5 basis basis NOUN issue-799 131 6 of of ADP issue-799 131 7 the the DET issue-799 131 8 tax tax NOUN issue-799 131 9 , , PUNCT issue-799 131 10 one one PRON issue-799 131 11 should should AUX issue-799 131 12 mark mark VERB issue-799 131 13 another another DET issue-799 131 14 position position NOUN issue-799 131 15 that that PRON issue-799 131 16 is be AUX issue-799 131 17 significantly significantly ADV issue-799 131 18 different different ADJ issue-799 131 19 from from ADP issue-799 131 20 the the DET issue-799 131 21 above above NOUN issue-799 131 22 . . PUNCT issue-799 132 1 thus thus ADV issue-799 132 2 , , PUNCT issue-799 132 3 h.b h.b PROPN issue-799 132 4 . . PROPN issue-799 132 5 sereda sereda PROPN issue-799 132 6 builds build VERB issue-799 132 7 on on ADP issue-799 132 8 the the DET issue-799 132 9 characterization characterization NOUN issue-799 132 10 of of ADP issue-799 132 11 such such DET issue-799 132 12 a a DET issue-799 132 13 framework framework NOUN issue-799 132 14 based base VERB issue-799 132 15 on on ADP issue-799 132 16 the the DET issue-799 132 17 following follow VERB issue-799 132 18 considerations consideration NOUN issue-799 132 19 : : PUNCT issue-799 132 20 ( ( PUNCT issue-799 132 21 a a X issue-799 132 22 ) ) PUNCT issue-799 132 23 the the DET issue-799 132 24 basis basis NOUN issue-799 132 25 is be AUX issue-799 132 26 a a DET issue-799 132 27 necessary necessary ADJ issue-799 132 28 , , PUNCT issue-799 132 29 baltic baltic ADJ issue-799 132 30 journal journal NOUN issue-799 132 31 of of ADP issue-799 132 32 economic economic ADJ issue-799 132 33 studies study NOUN issue-799 132 34 36 36 NUM issue-799 132 35 vol vol NOUN issue-799 132 36 . . PROPN issue-799 133 1 6 6 NUM issue-799 133 2 , , PUNCT issue-799 133 3 no no INTJ issue-799 133 4 . . NOUN issue-799 133 5 2 2 NUM issue-799 133 6 , , PUNCT issue-799 133 7 2020 2020 NUM issue-799 133 8 determining determine VERB issue-799 133 9 condition condition NOUN issue-799 133 10 for for ADP issue-799 133 11 the the DET issue-799 133 12 existence existence NOUN issue-799 133 13 of of ADP issue-799 133 14 any any DET issue-799 133 15 phenomenon phenomenon NOUN issue-799 133 16 , , PUNCT issue-799 133 17 which which PRON issue-799 133 18 is be AUX issue-799 133 19 also also ADV issue-799 133 20 its its PRON issue-799 133 21 explanation explanation NOUN issue-799 133 22 ; ; PUNCT issue-799 133 23 ( ( PUNCT issue-799 133 24 b b X issue-799 133 25 ) ) PUNCT issue-799 133 26 for for ADP issue-799 133 27 this this DET issue-799 133 28 reason reason NOUN issue-799 133 29 , , PUNCT issue-799 133 30 the the DET issue-799 133 31 condition condition NOUN issue-799 133 32 is be AUX issue-799 133 33 linked link VERB issue-799 133 34 to to ADP issue-799 133 35 the the DET issue-799 133 36 imposition imposition NOUN issue-799 133 37 of of ADP issue-799 133 38 tax tax NOUN issue-799 133 39 and and CCONJ issue-799 133 40 the the DET issue-799 133 41 obligation obligation NOUN issue-799 133 42 to to PART issue-799 133 43 pay pay VERB issue-799 133 44 it it PRON issue-799 133 45 ; ; PUNCT issue-799 133 46 ( ( PUNCT issue-799 133 47 c c X issue-799 133 48 ) ) PUNCT issue-799 133 49 the the DET issue-799 133 50 basis basis NOUN issue-799 133 51 can can AUX issue-799 133 52 be be AUX issue-799 133 53 considered consider VERB issue-799 133 54 broadly broadly ADV issue-799 133 55 ( ( PUNCT issue-799 133 56 as as ADP issue-799 133 57 the the DET issue-799 133 58 needs need NOUN issue-799 133 59 of of ADP issue-799 133 60 the the DET issue-799 133 61 state state NOUN issue-799 133 62 or or CCONJ issue-799 133 63 the the DET issue-799 133 64 benefits benefit NOUN issue-799 133 65 of of ADP issue-799 133 66 the the DET issue-799 133 67 society society NOUN issue-799 133 68 ) ) PUNCT issue-799 133 69 or or CCONJ issue-799 133 70 narrow narrow ADJ issue-799 133 71 ( ( PUNCT issue-799 133 72 the the DET issue-799 133 73 taxpayer taxpayer NOUN issue-799 133 74 's 's PART issue-799 133 75 ability ability NOUN issue-799 133 76 to to PART issue-799 133 77 pay pay VERB issue-799 133 78 , , PUNCT issue-799 133 79 the the DET issue-799 133 80 circumstances circumstance NOUN issue-799 133 81 and and CCONJ issue-799 133 82 facts fact NOUN issue-799 133 83 that that PRON issue-799 133 84 prove prove VERB issue-799 133 85 the the DET issue-799 133 86 benefits benefit NOUN issue-799 133 87 , , PUNCT issue-799 133 88 etc etc X issue-799 133 89 . . X issue-799 133 90 ) ) PUNCT issue-799 133 91 ; ; PUNCT issue-799 133 92 ( ( PUNCT issue-799 133 93 d d X issue-799 133 94 ) ) PUNCT issue-799 133 95 there there PRON issue-799 133 96 are be VERB issue-799 133 97 two two NUM issue-799 133 98 groups group NOUN issue-799 133 99 of of ADP issue-799 133 100 foundations foundation NOUN issue-799 133 101 : : PUNCT issue-799 133 102 from from ADP issue-799 133 103 the the DET issue-799 133 104 standpoint standpoint NOUN issue-799 133 105 of of ADP issue-799 133 106 public public ADJ issue-799 133 107 interest interest NOUN issue-799 133 108 they they PRON issue-799 133 109 serve serve VERB issue-799 133 110 the the DET issue-799 133 111 public public ADJ issue-799 133 112 needs need NOUN issue-799 133 113 , , PUNCT issue-799 133 114 because because SCONJ issue-799 133 115 of of ADP issue-799 133 116 the the DET issue-799 133 117 existence existence NOUN issue-799 133 118 and and CCONJ issue-799 133 119 necessity necessity NOUN issue-799 133 120 of of ADP issue-799 133 121 implementation implementation NOUN issue-799 133 122 the the DET issue-799 133 123 use use NOUN issue-799 133 124 of of ADP issue-799 133 125 taxes taxis NOUN issue-799 133 126 is be AUX issue-799 133 127 explained explain VERB issue-799 133 128 ; ; PUNCT issue-799 133 129 from from ADP issue-799 133 130 the the DET issue-799 133 131 point point NOUN issue-799 133 132 of of ADP issue-799 133 133 view view NOUN issue-799 133 134 of of ADP issue-799 133 135 the the DET issue-799 133 136 interests interest NOUN issue-799 133 137 of of ADP issue-799 133 138 the the DET issue-799 133 139 payer payer NOUN issue-799 133 140 , , PUNCT issue-799 133 141 participation participation NOUN issue-799 133 142 of of ADP issue-799 133 143 the the DET issue-799 133 144 state state NOUN issue-799 133 145 in in ADP issue-799 133 146 public public ADJ issue-799 133 147 life life NOUN issue-799 133 148 , , PUNCT issue-799 133 149 conditioned condition VERB issue-799 133 150 by by ADP issue-799 133 151 the the DET issue-799 133 152 need need NOUN issue-799 133 153 of of ADP issue-799 133 154 any any DET issue-799 133 155 business business NOUN issue-799 133 156 entity entity NOUN issue-799 133 157 in in ADP issue-799 133 158 obtaining obtain VERB issue-799 133 159 their their PRON issue-799 133 160 income income NOUN issue-799 133 161 . . PUNCT issue-799 134 1 as as ADP issue-799 134 2 a a DET issue-799 134 3 result result NOUN issue-799 134 4 , , PUNCT issue-799 134 5 h.b h.b PROPN issue-799 134 6 . . PROPN issue-799 134 7 sereda sereda PROPN issue-799 134 8 states state VERB issue-799 134 9 that that SCONJ issue-799 134 10 the the DET issue-799 134 11 general general ADJ issue-799 134 12 basis basis NOUN issue-799 134 13 of of ADP issue-799 134 14 the the DET issue-799 134 15 tax tax NOUN issue-799 134 16 is be AUX issue-799 134 17 the the DET issue-799 134 18 economic economic ADJ issue-799 134 19 and and CCONJ issue-799 134 20 legal legal ADJ issue-799 134 21 factors factor NOUN issue-799 134 22 that that PRON issue-799 134 23 explain explain VERB issue-799 134 24 the the DET issue-799 134 25 need need NOUN issue-799 134 26 to to PART issue-799 134 27 meet meet VERB issue-799 134 28 state state NOUN issue-799 134 29 and and CCONJ issue-799 134 30 economic economic ADJ issue-799 134 31 needs need NOUN issue-799 134 32 in in ADP issue-799 134 33 accordance accordance NOUN issue-799 134 34 with with ADP issue-799 134 35 the the DET issue-799 134 36 requirements requirement NOUN issue-799 134 37 of of ADP issue-799 134 38 the the DET issue-799 134 39 economy economy NOUN issue-799 134 40 and and CCONJ issue-799 134 41 law law NOUN issue-799 134 42 ( ( PUNCT issue-799 134 43 sereda sereda NOUN issue-799 134 44 , , PUNCT issue-799 134 45 2013 2013 NUM issue-799 134 46 ) ) PUNCT issue-799 134 47 . . PUNCT issue-799 135 1 in in ADP issue-799 135 2 our our PRON issue-799 135 3 opinion opinion NOUN issue-799 135 4 , , PUNCT issue-799 135 5 the the DET issue-799 135 6 mentioned mention VERB issue-799 135 7 approach approach NOUN issue-799 135 8 has have VERB issue-799 135 9 the the DET issue-799 135 10 right right NOUN issue-799 135 11 to to PART issue-799 135 12 exist exist VERB issue-799 135 13 , , PUNCT issue-799 135 14 because because SCONJ issue-799 135 15 all all DET issue-799 135 16 the the DET issue-799 135 17 principles principle NOUN issue-799 135 18 we we PRON issue-799 135 19 have have AUX issue-799 135 20 talked talk VERB issue-799 135 21 about about ADP issue-799 135 22 are be AUX issue-799 135 23 closely closely ADV issue-799 135 24 related relate VERB issue-799 135 25 to to ADP issue-799 135 26 each each DET issue-799 135 27 other other ADJ issue-799 135 28 , , PUNCT issue-799 135 29 and and CCONJ issue-799 135 30 the the DET issue-799 135 31 content content NOUN issue-799 135 32 of of ADP issue-799 135 33 a a DET issue-799 135 34 particular particular ADJ issue-799 135 35 principle principle NOUN issue-799 135 36 is be AUX issue-799 135 37 determined determine VERB issue-799 135 38 taking take VERB issue-799 135 39 into into ADP issue-799 135 40 account account NOUN issue-799 135 41 the the DET issue-799 135 42 content content NOUN issue-799 135 43 of of ADP issue-799 135 44 another another PRON issue-799 135 45 . . PUNCT issue-799 136 1 this this PRON issue-799 136 2 suggests suggest VERB issue-799 136 3 that that SCONJ issue-799 136 4 such such ADJ issue-799 136 5 principles principle NOUN issue-799 136 6 do do AUX issue-799 136 7 not not PART issue-799 136 8 exist exist VERB issue-799 136 9 in in ADP issue-799 136 10 isolation isolation NOUN issue-799 136 11 from from ADP issue-799 136 12 each each DET issue-799 136 13 other other ADJ issue-799 136 14 , , PUNCT issue-799 136 15 but but CCONJ issue-799 136 16 constitute constitute VERB issue-799 136 17 a a DET issue-799 136 18 clear clear ADJ issue-799 136 19 system system NOUN issue-799 136 20 in in ADP issue-799 136 21 which which PRON issue-799 136 22 their their PRON issue-799 136 23 logical logical ADJ issue-799 136 24 connection connection NOUN issue-799 136 25 and and CCONJ issue-799 136 26 influences influence NOUN issue-799 136 27 are be AUX issue-799 136 28 traced trace VERB issue-799 136 29 . . PUNCT issue-799 137 1 at at ADP issue-799 137 2 the the DET issue-799 137 3 same same ADJ issue-799 137 4 time time NOUN issue-799 137 5 , , PUNCT issue-799 137 6 there there PRON issue-799 137 7 is be VERB issue-799 137 8 a a DET issue-799 137 9 disagreement disagreement NOUN issue-799 137 10 with with ADP issue-799 137 11 the the DET issue-799 137 12 author author NOUN issue-799 137 13 's 's PART issue-799 137 14 position position NOUN issue-799 137 15 that that SCONJ issue-799 137 16 the the DET issue-799 137 17 reason reason NOUN issue-799 137 18 for for ADP issue-799 137 19 the the DET issue-799 137 20 occurrence occurrence NOUN issue-799 137 21 of of ADP issue-799 137 22 a a DET issue-799 137 23 tax tax NOUN issue-799 137 24 liability liability NOUN issue-799 137 25 is be AUX issue-799 137 26 not not PART issue-799 137 27 only only ADV issue-799 137 28 the the DET issue-799 137 29 existence existence NOUN issue-799 137 30 of of ADP issue-799 137 31 the the DET issue-799 137 32 object object NOUN issue-799 137 33 of of ADP issue-799 137 34 taxation taxation NOUN issue-799 137 35 , , PUNCT issue-799 137 36 but but CCONJ issue-799 137 37 in in ADP issue-799 137 38 general general ADJ issue-799 137 39 the the DET issue-799 137 40 need need NOUN issue-799 137 41 of of ADP issue-799 137 42 the the DET issue-799 137 43 state state NOUN issue-799 137 44 in in ADP issue-799 137 45 cash cash NOUN issue-799 137 46 . . PUNCT issue-799 138 1 adhering adhere VERB issue-799 138 2 to to ADP issue-799 138 3 this this DET issue-799 138 4 approach approach NOUN issue-799 138 5 will will AUX issue-799 138 6 make make VERB issue-799 138 7 it it PRON issue-799 138 8 very very ADV issue-799 138 9 difficult difficult ADJ issue-799 138 10 to to PART issue-799 138 11 determine determine VERB issue-799 138 12 the the DET issue-799 138 13 moment moment NOUN issue-799 138 14 when when SCONJ issue-799 138 15 the the DET issue-799 138 16 taxpayer taxpayer NOUN issue-799 138 17 's 's PART issue-799 138 18 tax tax NOUN issue-799 138 19 liability liability NOUN issue-799 138 20 arises arise VERB issue-799 138 21 , , PUNCT issue-799 138 22 which which PRON issue-799 138 23 provokes provoke VERB issue-799 138 24 numerous numerous ADJ issue-799 138 25 tax tax NOUN issue-799 138 26 disputes dispute NOUN issue-799 138 27 . . PUNCT issue-799 139 1 therefore therefore ADV issue-799 139 2 , , PUNCT issue-799 139 3 it it PRON issue-799 139 4 is be AUX issue-799 139 5 more more ADV issue-799 139 6 appropriate appropriate ADJ issue-799 139 7 to to PART issue-799 139 8 talk talk VERB issue-799 139 9 about about ADP issue-799 139 10 the the DET issue-799 139 11 economic economic ADJ issue-799 139 12 basis basis NOUN issue-799 139 13 of of ADP issue-799 139 14 the the DET issue-799 139 15 tax tax NOUN issue-799 139 16 in in ADP issue-799 139 17 the the DET issue-799 139 18 context context NOUN issue-799 139 19 of of ADP issue-799 139 20 the the DET issue-799 139 21 availability availability NOUN issue-799 139 22 of of ADP issue-799 139 23 those those DET issue-799 139 24 objects object NOUN issue-799 139 25 that that PRON issue-799 139 26 are be AUX issue-799 139 27 determined determine VERB issue-799 139 28 as as ADP issue-799 139 29 the the DET issue-799 139 30 taxable taxable NOUN issue-799 139 31 . . PUNCT issue-799 140 1 the the DET issue-799 140 2 position position NOUN issue-799 140 3 of of ADP issue-799 140 4 a. a. NOUN issue-799 140 5 blankenagel blankenagel NOUN issue-799 140 6 is be AUX issue-799 140 7 quite quite ADV issue-799 140 8 balanced balanced ADJ issue-799 140 9 on on ADP issue-799 140 10 that that SCONJ issue-799 140 11 the the DET issue-799 140 12 taxes taxis NOUN issue-799 140 13 are be AUX issue-799 140 14 economically economically ADV issue-799 140 15 justified justified ADJ issue-799 140 16 . . PUNCT issue-799 141 1 thus thus ADV issue-799 141 2 , , PUNCT issue-799 141 3 he he PRON issue-799 141 4 differentiates differentiate VERB issue-799 141 5 the the DET issue-799 141 6 following follow VERB issue-799 141 7 criteria criterion NOUN issue-799 141 8 for for ADP issue-799 141 9 evaluation evaluation NOUN issue-799 141 10 : : PUNCT issue-799 141 11 ( ( PUNCT issue-799 141 12 1 1 X issue-799 141 13 ) ) PUNCT issue-799 141 14 taking take VERB issue-799 141 15 into into ADP issue-799 141 16 account account NOUN issue-799 141 17 the the DET issue-799 141 18 ability ability NOUN issue-799 141 19 of of ADP issue-799 141 20 the the DET issue-799 141 21 payer payer NOUN issue-799 141 22 to to PART issue-799 141 23 pay pay VERB issue-799 141 24 taxes taxis NOUN issue-799 141 25 due due ADJ issue-799 141 26 to to ADP issue-799 141 27 the the DET issue-799 141 28 different different ADJ issue-799 141 29 levels level NOUN issue-799 141 30 of of ADP issue-799 141 31 income income NOUN issue-799 141 32 of of ADP issue-799 141 33 individuals individual NOUN issue-799 141 34 ; ; PUNCT issue-799 141 35 ( ( PUNCT issue-799 141 36 2 2 X issue-799 141 37 ) ) PUNCT issue-799 141 38 the the DET issue-799 141 39 existence existence NOUN issue-799 141 40 of of ADP issue-799 141 41 a a DET issue-799 141 42 tax tax NOUN issue-799 141 43 ban ban NOUN issue-799 141 44 on on ADP issue-799 141 45 the the DET issue-799 141 46 part part NOUN issue-799 141 47 of of ADP issue-799 141 48 the the DET issue-799 141 49 payer payer NOUN issue-799 141 50 's 's PART issue-799 141 51 income income NOUN issue-799 141 52 that that PRON issue-799 141 53 is be AUX issue-799 141 54 necessary necessary ADJ issue-799 141 55 for for SCONJ issue-799 141 56 him he PRON issue-799 141 57 / / SYM issue-799 141 58 her she PRON issue-799 141 59 to to PART issue-799 141 60 maintain maintain VERB issue-799 141 61 his his PRON issue-799 141 62 / / SYM issue-799 141 63 her her PRON issue-799 141 64 existence existence NOUN issue-799 141 65 ; ; PUNCT issue-799 141 66 ( ( PUNCT issue-799 141 67 3 3 X issue-799 141 68 ) ) PUNCT issue-799 141 69 taxation taxation NOUN issue-799 141 70 of of ADP issue-799 141 71 the the DET issue-799 141 72 taxpayer taxpayer NOUN issue-799 141 73 's 's PART issue-799 141 74 net net ADJ issue-799 141 75 income income NOUN issue-799 141 76 only only ADV issue-799 141 77 ( ( PUNCT issue-799 141 78 net net ADJ issue-799 141 79 principle principle NOUN issue-799 141 80 ) ) PUNCT issue-799 141 81 ; ; PUNCT issue-799 141 82 ( ( PUNCT issue-799 141 83 4 4 X issue-799 141 84 ) ) PUNCT issue-799 141 85 the the DET issue-799 141 86 existence existence NOUN issue-799 141 87 of of ADP issue-799 141 88 a a DET issue-799 141 89 double double ADJ issue-799 141 90 taxation taxation NOUN issue-799 141 91 ban ban NOUN issue-799 141 92 ; ; PUNCT issue-799 141 93 ( ( PUNCT issue-799 141 94 5 5 X issue-799 141 95 ) ) PUNCT issue-799 141 96 the the DET issue-799 141 97 ability ability NOUN issue-799 141 98 to to PART issue-799 141 99 achieve achieve VERB issue-799 141 100 the the DET issue-799 141 101 desired desire VERB issue-799 141 102 goal goal NOUN issue-799 141 103 for for ADP issue-799 141 104 the the DET issue-799 141 105 state state NOUN issue-799 141 106 ; ; PUNCT issue-799 141 107 ( ( PUNCT issue-799 141 108 5 5 X issue-799 141 109 ) ) PUNCT issue-799 141 110 reasonable reasonable ADJ issue-799 141 111 restriction restriction NOUN issue-799 141 112 on on ADP issue-799 141 113 government government NOUN issue-799 141 114 spending spending NOUN issue-799 141 115 , , PUNCT issue-799 141 116 promoting promote VERB issue-799 141 117 economic economic ADJ issue-799 141 118 development development NOUN issue-799 141 119 ( ( PUNCT issue-799 141 120 blankenagel blankenagel NOUN issue-799 141 121 , , PUNCT issue-799 141 122 2010 2010 NUM issue-799 141 123 ) ) PUNCT issue-799 141 124 . . PUNCT issue-799 142 1 as as SCONJ issue-799 142 2 we we PRON issue-799 142 3 can can AUX issue-799 142 4 see see VERB issue-799 142 5 , , PUNCT issue-799 142 6 the the DET issue-799 142 7 scientist scientist NOUN issue-799 142 8 focuses focus VERB issue-799 142 9 on on ADP issue-799 142 10 a a DET issue-799 142 11 set set NOUN issue-799 142 12 of of ADP issue-799 142 13 characteristics characteristic NOUN issue-799 142 14 that that PRON issue-799 142 15 allow allow VERB issue-799 142 16 us we PRON issue-799 142 17 to to PART issue-799 142 18 talk talk VERB issue-799 142 19 about about ADP issue-799 142 20 the the DET issue-799 142 21 economic economic ADJ issue-799 142 22 justification justification NOUN issue-799 142 23 . . PUNCT issue-799 143 1 there there PRON issue-799 143 2 are be VERB issue-799 143 3 the the DET issue-799 143 4 similar similar ADJ issue-799 143 5 thoughts thought NOUN issue-799 143 6 of of ADP issue-799 143 7 the the DET issue-799 143 8 others other NOUN issue-799 143 9 when when SCONJ issue-799 143 10 they they PRON issue-799 143 11 argue argue VERB issue-799 143 12 that that SCONJ issue-799 143 13 the the DET issue-799 143 14 economic economic ADJ issue-799 143 15 justification justification NOUN issue-799 143 16 for for ADP issue-799 143 17 the the DET issue-799 143 18 tax tax NOUN issue-799 143 19 should should AUX issue-799 143 20 include include VERB issue-799 143 21 : : PUNCT issue-799 143 22 1 1 NUM issue-799 143 23 ) ) PUNCT issue-799 143 24 justification justification NOUN issue-799 143 25 of of ADP issue-799 143 26 the the DET issue-799 143 27 concept concept NOUN issue-799 143 28 of of ADP issue-799 143 29 a a DET issue-799 143 30 specific specific ADJ issue-799 143 31 tax tax NOUN issue-799 143 32 in in ADP issue-799 143 33 relation relation NOUN issue-799 143 34 to to ADP issue-799 143 35 the the DET issue-799 143 36 object object NOUN issue-799 143 37 of of ADP issue-799 143 38 taxation taxation NOUN issue-799 143 39 , , PUNCT issue-799 143 40 taxpayers taxpayer NOUN issue-799 143 41 and and CCONJ issue-799 143 42 tax tax NOUN issue-799 143 43 carriers carrier NOUN issue-799 143 44 ; ; PUNCT issue-799 143 45 2 2 X issue-799 143 46 ) ) PUNCT issue-799 143 47 goal goal NOUN issue-799 143 48 setting setting NOUN issue-799 143 49 and and CCONJ issue-799 143 50 development development NOUN issue-799 143 51 of of ADP issue-799 143 52 tax tax NOUN issue-799 143 53 concepts concept NOUN issue-799 143 54 ( ( PUNCT issue-799 143 55 models model NOUN issue-799 143 56 ) ) PUNCT issue-799 143 57 ; ; PUNCT issue-799 143 58 3 3 X issue-799 143 59 ) ) PUNCT issue-799 143 60 comparative comparative ADJ issue-799 143 61 analysis analysis NOUN issue-799 143 62 of of ADP issue-799 143 63 compliance compliance NOUN issue-799 143 64 of of ADP issue-799 143 65 the the DET issue-799 143 66 mechanism mechanism NOUN issue-799 143 67 of of ADP issue-799 143 68 tax tax NOUN issue-799 143 69 conception conception NOUN issue-799 143 70 ( ( PUNCT issue-799 143 71 models model NOUN issue-799 143 72 ) ) PUNCT issue-799 143 73 ; ; PUNCT issue-799 143 74 4 4 X issue-799 143 75 ) ) PUNCT issue-799 143 76 assessment assessment NOUN issue-799 143 77 of of ADP issue-799 143 78 compliance compliance NOUN issue-799 143 79 of of ADP issue-799 143 80 tax tax NOUN issue-799 143 81 models model NOUN issue-799 143 82 with with ADP issue-799 143 83 the the DET issue-799 143 84 basic basic ADJ issue-799 143 85 principles principle NOUN issue-799 143 86 of of ADP issue-799 143 87 taxation taxation NOUN issue-799 143 88 ; ; PUNCT issue-799 143 89 5 5 X issue-799 143 90 ) ) PUNCT issue-799 143 91 assessing assess VERB issue-799 143 92 the the DET issue-799 143 93 compliance compliance NOUN issue-799 143 94 of of ADP issue-799 143 95 tax tax NOUN issue-799 143 96 models model NOUN issue-799 143 97 with with ADP issue-799 143 98 tax tax NOUN issue-799 143 99 policy policy NOUN issue-799 143 100 objectives objective NOUN issue-799 143 101 ( ( PUNCT issue-799 143 102 kuzmenko kuzmenko PROPN issue-799 143 103 , , PUNCT issue-799 143 104 beskorovaynaya beskorovaynaya NOUN issue-799 143 105 , , PUNCT issue-799 143 106 bagdasaryan bagdasaryan ADJ issue-799 143 107 , , PUNCT issue-799 143 108 2013 2013 NUM issue-799 143 109 ) ) PUNCT issue-799 143 110 . . PUNCT issue-799 144 1 the the DET issue-799 144 2 view view NOUN issue-799 144 3 of of ADP issue-799 144 4 ya.v ya.v PROPN issue-799 144 5 . . PUNCT issue-799 145 1 polishchuk polishchuk PROPN issue-799 145 2 , , PUNCT issue-799 145 3 who who PRON issue-799 145 4 , , PUNCT issue-799 145 5 given give VERB issue-799 145 6 the the DET issue-799 145 7 semantic semantic ADJ issue-799 145 8 interpretation interpretation NOUN issue-799 145 9 of of ADP issue-799 145 10 the the DET issue-799 145 11 term term NOUN issue-799 145 12 " " PUNCT issue-799 145 13 justification justification NOUN issue-799 145 14 " " PUNCT issue-799 145 15 ( ( PUNCT issue-799 145 16 according accord VERB issue-799 145 17 to to ADP issue-799 145 18 which which PRON issue-799 145 19 it it PRON issue-799 145 20 is be AUX issue-799 145 21 treated treat VERB issue-799 145 22 as as ADP issue-799 145 23 the the DET issue-799 145 24 totality totality NOUN issue-799 145 25 of of ADP issue-799 145 26 the the DET issue-799 145 27 facts fact NOUN issue-799 145 28 , , PUNCT issue-799 145 29 the the DET issue-799 145 30 arguments argument NOUN issue-799 145 31 for for ADP issue-799 145 32 believing believe VERB issue-799 145 33 anything anything PRON issue-799 145 34 , , PUNCT issue-799 145 35 in in ADP issue-799 145 36 the the DET issue-799 145 37 presentation presentation NOUN issue-799 145 38 of of ADP issue-799 145 39 evidence evidence NOUN issue-799 145 40 to to PART issue-799 145 41 support support VERB issue-799 145 42 any any DET issue-799 145 43 convincing convincing ADJ issue-799 145 44 evidence evidence NOUN issue-799 145 45 , , PUNCT issue-799 145 46 facts fact NOUN issue-799 145 47 , , PUNCT issue-799 145 48 etc etc X issue-799 145 49 . . X issue-799 145 50 ) ) PUNCT issue-799 145 51 , , PUNCT issue-799 145 52 connects connect VERB issue-799 145 53 the the DET issue-799 145 54 economic economic ADJ issue-799 145 55 justification justification NOUN issue-799 145 56 with with ADP issue-799 145 57 defining define VERB issue-799 145 58 facts fact NOUN issue-799 145 59 , , PUNCT issue-799 145 60 which which PRON issue-799 145 61 will will AUX issue-799 145 62 be be AUX issue-799 145 63 forcible forcible ADJ issue-799 145 64 arguments argument NOUN issue-799 145 65 to to PART issue-799 145 66 convince convince VERB issue-799 145 67 of of ADP issue-799 145 68 expedience expedience NOUN issue-799 145 69 of of ADP issue-799 145 70 the the DET issue-799 145 71 taxation taxation NOUN issue-799 145 72 . . PUNCT issue-799 146 1 at at ADP issue-799 146 2 the the DET issue-799 146 3 same same ADJ issue-799 146 4 time time NOUN issue-799 146 5 , , PUNCT issue-799 146 6 she she PRON issue-799 146 7 suggests suggest VERB issue-799 146 8 the the DET issue-799 146 9 following follow VERB issue-799 146 10 facts fact NOUN issue-799 146 11 : : PUNCT issue-799 146 12 the the DET issue-799 146 13 effectiveness effectiveness NOUN issue-799 146 14 of of ADP issue-799 146 15 taxes taxis NOUN issue-799 146 16 , , PUNCT issue-799 146 17 their their PRON issue-799 146 18 collection collection NOUN issue-799 146 19 and and CCONJ issue-799 146 20 regulatory regulatory ADJ issue-799 146 21 impact impact NOUN issue-799 146 22 ( ( PUNCT issue-799 146 23 polishchuk polishchuk ADJ issue-799 146 24 , , PUNCT issue-799 146 25 2018 2018 NUM issue-799 146 26 ) ) PUNCT issue-799 146 27 . . PUNCT issue-799 147 1 the the DET issue-799 147 2 following follow VERB issue-799 147 3 points point NOUN issue-799 147 4 of of ADP issue-799 147 5 view view NOUN issue-799 147 6 attest attest NOUN issue-799 147 7 to to ADP issue-799 147 8 the the DET issue-799 147 9 fact fact NOUN issue-799 147 10 that that SCONJ issue-799 147 11 the the DET issue-799 147 12 economic economic ADJ issue-799 147 13 justification justification NOUN issue-799 147 14 of of ADP issue-799 147 15 the the DET issue-799 147 16 tax tax NOUN issue-799 147 17 is be AUX issue-799 147 18 a a DET issue-799 147 19 set set NOUN issue-799 147 20 of of ADP issue-799 147 21 relevant relevant ADJ issue-799 147 22 factors factor NOUN issue-799 147 23 that that PRON issue-799 147 24 allow allow VERB issue-799 147 25 , , PUNCT issue-799 147 26 taking take VERB issue-799 147 27 into into ADP issue-799 147 28 account account NOUN issue-799 147 29 certain certain ADJ issue-799 147 30 economic economic ADJ issue-799 147 31 indicators indicator NOUN issue-799 147 32 , , PUNCT issue-799 147 33 to to PART issue-799 147 34 approach approach VERB issue-799 147 35 the the DET issue-799 147 36 characteristics characteristic NOUN issue-799 147 37 of of ADP issue-799 147 38 taxation taxation NOUN issue-799 147 39 differently differently ADV issue-799 147 40 by by ADP issue-799 147 41 ensuring ensure VERB issue-799 147 42 a a DET issue-799 147 43 balance balance NOUN issue-799 147 44 of of ADP issue-799 147 45 private private ADJ issue-799 147 46 and and CCONJ issue-799 147 47 public public ADJ issue-799 147 48 interests interest NOUN issue-799 147 49 in in ADP issue-799 147 50 tax tax NOUN issue-799 147 51 and and CCONJ issue-799 147 52 legal legal ADJ issue-799 147 53 regulation regulation NOUN issue-799 147 54 . . PUNCT issue-799 148 1 this this PRON issue-799 148 2 is be AUX issue-799 148 3 due due ADJ issue-799 148 4 to to ADP issue-799 148 5 the the DET issue-799 148 6 fact fact NOUN issue-799 148 7 that that SCONJ issue-799 148 8 for for ADP issue-799 148 9 the the DET issue-799 148 10 payer payer NOUN issue-799 148 11 , , PUNCT issue-799 148 12 first first ADV issue-799 148 13 of of ADP issue-799 148 14 all all PRON issue-799 148 15 , , PUNCT issue-799 148 16 it it PRON issue-799 148 17 will will AUX issue-799 148 18 be be AUX issue-799 148 19 possible possible ADJ issue-799 148 20 to to PART issue-799 148 21 take take VERB issue-799 148 22 into into ADP issue-799 148 23 account account NOUN issue-799 148 24 his his PRON issue-799 148 25 / / SYM issue-799 148 26 her her PRON issue-799 148 27 ability ability NOUN issue-799 148 28 to to PART issue-799 148 29 pay pay VERB issue-799 148 30 taxes taxis NOUN issue-799 148 31 , , PUNCT issue-799 148 32 the the DET issue-799 148 33 presence presence NOUN issue-799 148 34 of of ADP issue-799 148 35 the the DET issue-799 148 36 object object NOUN issue-799 148 37 of of ADP issue-799 148 38 taxation taxation NOUN issue-799 148 39 and and CCONJ issue-799 148 40 the the DET issue-799 148 41 source source NOUN issue-799 148 42 of of ADP issue-799 148 43 tax tax NOUN issue-799 148 44 . . PUNCT issue-799 149 1 the the DET issue-799 149 2 state state NOUN issue-799 149 3 , , PUNCT issue-799 149 4 through through ADP issue-799 149 5 economic economic ADJ issue-799 149 6 justification justification NOUN issue-799 149 7 , , PUNCT issue-799 149 8 indicates indicate VERB issue-799 149 9 the the DET issue-799 149 10 needs need NOUN issue-799 149 11 that that PRON issue-799 149 12 are be AUX issue-799 149 13 necessary necessary ADJ issue-799 149 14 to to PART issue-799 149 15 be be AUX issue-799 149 16 met meet VERB issue-799 149 17 at at ADP issue-799 149 18 the the DET issue-799 149 19 expense expense NOUN issue-799 149 20 of of ADP issue-799 149 21 tax tax NOUN issue-799 149 22 payments payment NOUN issue-799 149 23 , , PUNCT issue-799 149 24 and and CCONJ issue-799 149 25 restricts restrict VERB issue-799 149 26 the the DET issue-799 149 27 right right NOUN issue-799 149 28 to to PART issue-799 149 29 set set VERB issue-799 149 30 taxes taxis NOUN issue-799 149 31 , , PUNCT issue-799 149 32 specifies specify VERB issue-799 149 33 the the DET issue-799 149 34 limit limit NOUN issue-799 149 35 , , PUNCT issue-799 149 36 to to PART issue-799 149 37 which which PRON issue-799 149 38 the the DET issue-799 149 39 corresponding corresponding ADJ issue-799 149 40 public public ADJ issue-799 149 41 needs need NOUN issue-799 149 42 are be AUX issue-799 149 43 , , PUNCT issue-799 149 44 and and CCONJ issue-799 149 45 the the DET issue-799 149 46 purpose purpose NOUN issue-799 149 47 of of ADP issue-799 149 48 establishing establish VERB issue-799 149 49 taxes taxis NOUN issue-799 149 50 . . PUNCT issue-799 150 1 4 4 X issue-799 150 2 . . X issue-799 150 3 conclusions conclusion NOUN issue-799 150 4 the the DET issue-799 150 5 basis basis NOUN issue-799 150 6 for for ADP issue-799 150 7 building build VERB issue-799 150 8 the the DET issue-799 150 9 tax tax NOUN issue-799 150 10 system system NOUN issue-799 150 11 , , PUNCT issue-799 150 12 determining determine VERB issue-799 150 13 the the DET issue-799 150 14 amount amount NOUN issue-799 150 15 of of ADP issue-799 150 16 taxes taxis NOUN issue-799 150 17 , , PUNCT issue-799 150 18 the the DET issue-799 150 19 size size NOUN issue-799 150 20 of of ADP issue-799 150 21 their their PRON issue-799 150 22 rates rate NOUN issue-799 150 23 , , PUNCT issue-799 150 24 is be AUX issue-799 150 25 in in ADP issue-799 150 26 the the DET issue-799 150 27 economic economic ADJ issue-799 150 28 factors factor NOUN issue-799 150 29 , , PUNCT issue-799 150 30 which which PRON issue-799 150 31 should should AUX issue-799 150 32 be be AUX issue-799 150 33 taken take VERB issue-799 150 34 into into ADP issue-799 150 35 account account NOUN issue-799 150 36 to to PART issue-799 150 37 ensure ensure VERB issue-799 150 38 the the DET issue-799 150 39 effectiveness effectiveness NOUN issue-799 150 40 of of ADP issue-799 150 41 taxation taxation NOUN issue-799 150 42 and and CCONJ issue-799 150 43 tax tax NOUN issue-799 150 44 regulation regulation NOUN issue-799 150 45 as as ADP issue-799 150 46 a a DET issue-799 150 47 whole whole NOUN issue-799 150 48 . . PUNCT issue-799 151 1 they they PRON issue-799 151 2 have have VERB issue-799 151 3 their their PRON issue-799 151 4 reflection reflection NOUN issue-799 151 5 in in ADP issue-799 151 6 the the DET issue-799 151 7 relevant relevant ADJ issue-799 151 8 principles principle NOUN issue-799 151 9 as as ADP issue-799 151 10 the the DET issue-799 151 11 initial initial ADJ issue-799 151 12 provisions provision NOUN issue-799 151 13 of of ADP issue-799 151 14 taxation taxation NOUN issue-799 151 15 , , PUNCT issue-799 151 16 acting act VERB issue-799 151 17 as as ADP issue-799 151 18 fundamental fundamental ADJ issue-799 151 19 in in ADP issue-799 151 20 regulating regulate VERB issue-799 151 21 tax tax NOUN issue-799 151 22 relations relation NOUN issue-799 151 23 . . PUNCT issue-799 152 1 the the DET issue-799 152 2 range range NOUN issue-799 152 3 of of ADP issue-799 152 4 economic economic ADJ issue-799 152 5 principles principle NOUN issue-799 152 6 , , PUNCT issue-799 152 7 on on ADP issue-799 152 8 which which PRON issue-799 152 9 taxation taxation NOUN issue-799 152 10 is be AUX issue-799 152 11 based base VERB issue-799 152 12 , , PUNCT issue-799 152 13 and and CCONJ issue-799 152 14 the the DET issue-799 152 15 content content NOUN issue-799 152 16 of of ADP issue-799 152 17 which which PRON issue-799 152 18 is be AUX issue-799 152 19 currently currently ADV issue-799 152 20 debated debate VERB issue-799 152 21 in in ADP issue-799 152 22 scientific scientific ADJ issue-799 152 23 circles circle NOUN issue-799 152 24 , , PUNCT issue-799 152 25 is be AUX issue-799 152 26 as as SCONJ issue-799 152 27 follows follow VERB issue-799 152 28 : : PUNCT issue-799 152 29 proportionality proportionality NOUN issue-799 152 30 ( ( PUNCT issue-799 152 31 taxability taxability NOUN issue-799 152 32 ) ) PUNCT issue-799 152 33 , , PUNCT issue-799 152 34 costeffectiveness costeffectiveness NOUN issue-799 152 35 of of ADP issue-799 152 36 taxation taxation NOUN issue-799 152 37 , , PUNCT issue-799 152 38 tax tax NOUN issue-799 152 39 sufficiency sufficiency NOUN issue-799 152 40 , , PUNCT issue-799 152 41 economic economic ADJ issue-799 152 42 basis basis NOUN issue-799 152 43 of of ADP issue-799 152 44 tax tax NOUN issue-799 152 45 , , PUNCT issue-799 152 46 economic economic ADJ issue-799 152 47 justification justification NOUN issue-799 152 48 for for ADP issue-799 152 49 tax tax NOUN issue-799 152 50 . . PUNCT issue-799 153 1 they they PRON issue-799 153 2 are be AUX issue-799 153 3 closely closely ADV issue-799 153 4 related relate VERB issue-799 153 5 to to ADP issue-799 153 6 each each DET issue-799 153 7 other other ADJ issue-799 153 8 , , PUNCT issue-799 153 9 and and CCONJ issue-799 153 10 the the DET issue-799 153 11 determination determination NOUN issue-799 153 12 of of ADP issue-799 153 13 the the DET issue-799 153 14 content content NOUN issue-799 153 15 of of ADP issue-799 153 16 a a DET issue-799 153 17 particular particular ADJ issue-799 153 18 principle principle NOUN issue-799 153 19 is be AUX issue-799 153 20 based base VERB issue-799 153 21 on on ADP issue-799 153 22 taking take VERB issue-799 153 23 into into ADP issue-799 153 24 account account NOUN issue-799 153 25 the the DET issue-799 153 26 meaning meaning NOUN issue-799 153 27 of of ADP issue-799 153 28 another another PRON issue-799 153 29 . . PUNCT issue-799 154 1 this this PRON issue-799 154 2 suggests suggest VERB issue-799 154 3 that that SCONJ issue-799 154 4 such such ADJ issue-799 154 5 principles principle NOUN issue-799 154 6 do do AUX issue-799 154 7 not not PART issue-799 154 8 exist exist VERB issue-799 154 9 in in ADP issue-799 154 10 isolation isolation NOUN issue-799 154 11 from from ADP issue-799 154 12 each each DET issue-799 154 13 other other ADJ issue-799 154 14 , , PUNCT issue-799 154 15 but but CCONJ issue-799 154 16 constitute constitute VERB issue-799 154 17 a a DET issue-799 154 18 clear clear ADJ issue-799 154 19 system system NOUN issue-799 154 20 , , PUNCT issue-799 154 21 in in ADP issue-799 154 22 which which PRON issue-799 154 23 their their PRON issue-799 154 24 logical logical ADJ issue-799 154 25 connection connection NOUN issue-799 154 26 and and CCONJ issue-799 154 27 influences influence NOUN issue-799 154 28 are be AUX issue-799 154 29 traced trace VERB issue-799 154 30 . . PUNCT issue-799 155 1 proportionality proportionality NOUN issue-799 155 2 as as ADP issue-799 155 3 a a DET issue-799 155 4 principle principle NOUN issue-799 155 5 of of ADP issue-799 155 6 taxation taxation NOUN issue-799 155 7 is be AUX issue-799 155 8 determined determine VERB issue-799 155 9 by by ADP issue-799 155 10 analyzing analyze VERB issue-799 155 11 the the DET issue-799 155 12 payer payer NOUN issue-799 155 13 's 's PART issue-799 155 14 financial financial ADJ issue-799 155 15 position position NOUN issue-799 155 16 , , PUNCT issue-799 155 17 the the DET issue-799 155 18 actual actual ADJ issue-799 155 19 ability ability NOUN issue-799 155 20 to to PART issue-799 155 21 pay pay VERB issue-799 155 22 taxes taxis NOUN issue-799 155 23 , , PUNCT issue-799 155 24 and and CCONJ issue-799 155 25 the the DET issue-799 155 26 economic economic ADJ issue-799 155 27 benefit benefit NOUN issue-799 155 28 he he PRON issue-799 155 29 / / SYM issue-799 155 30 she she PRON issue-799 155 31 receives receive VERB issue-799 155 32 in in ADP issue-799 155 33 the the DET issue-799 155 34 course course NOUN issue-799 155 35 of of ADP issue-799 155 36 paying pay VERB issue-799 155 37 taxes taxis NOUN issue-799 155 38 and and CCONJ issue-799 155 39 fees fee NOUN issue-799 155 40 ( ( PUNCT issue-799 155 41 the the DET issue-799 155 42 economic economic ADJ issue-799 155 43 result result NOUN issue-799 155 44 of of ADP issue-799 155 45 the the DET issue-799 155 46 payer payer NOUN issue-799 155 47 ) ) PUNCT issue-799 155 48 . . PUNCT issue-799 156 1 the the DET issue-799 156 2 principle principle NOUN issue-799 156 3 of of ADP issue-799 156 4 costeffectiveness costeffectiveness NOUN issue-799 156 5 of of ADP issue-799 156 6 taxation taxation NOUN issue-799 156 7 means mean VERB issue-799 156 8 that that SCONJ issue-799 156 9 the the DET issue-799 156 10 establishment establishment NOUN issue-799 156 11 of of ADP issue-799 156 12 taxes taxis NOUN issue-799 156 13 and and CCONJ issue-799 156 14 fees fee NOUN issue-799 156 15 should should AUX issue-799 156 16 be be AUX issue-799 156 17 such such ADJ issue-799 156 18 that that SCONJ issue-799 156 19 the the DET issue-799 156 20 amount amount NOUN issue-799 156 21 of of ADP issue-799 156 22 revenues revenue NOUN issue-799 156 23 from from ADP issue-799 156 24 their their PRON issue-799 156 25 payment payment NOUN issue-799 156 26 to to ADP issue-799 156 27 the the DET issue-799 156 28 budget budget NOUN issue-799 156 29 exceeds exceed VERB issue-799 156 30 baltic baltic ADJ issue-799 156 31 journal journal PROPN issue-799 156 32 of of ADP issue-799 156 33 economic economic ADJ issue-799 156 34 studies study NOUN issue-799 156 35 37 37 NUM issue-799 156 36 vol vol NOUN issue-799 156 37 . . PROPN issue-799 157 1 6 6 NUM issue-799 157 2 , , PUNCT issue-799 157 3 no no INTJ issue-799 157 4 . . NOUN issue-799 157 5 2 2 NUM issue-799 157 6 , , PUNCT issue-799 157 7 2020 2020 NUM issue-799 157 8 public public ADJ issue-799 157 9 expenditure expenditure NOUN issue-799 157 10 and and CCONJ issue-799 157 11 leads lead VERB issue-799 157 12 to to ADP issue-799 157 13 effective effective ADJ issue-799 157 14 taxation taxation NOUN issue-799 157 15 ( ( PUNCT issue-799 157 16 the the DET issue-799 157 17 economic economic ADJ issue-799 157 18 result result NOUN issue-799 157 19 of of ADP issue-799 157 20 the the DET issue-799 157 21 state state NOUN issue-799 157 22 ) ) PUNCT issue-799 157 23 . . PUNCT issue-799 158 1 the the DET issue-799 158 2 principle principle NOUN issue-799 158 3 of of ADP issue-799 158 4 tax tax NOUN issue-799 158 5 sufficiency sufficiency NOUN issue-799 158 6 provides provide VERB issue-799 158 7 a a DET issue-799 158 8 reasonable reasonable ADJ issue-799 158 9 restriction restriction NOUN issue-799 158 10 on on ADP issue-799 158 11 those those DET issue-799 158 12 public public ADJ issue-799 158 13 needs need NOUN issue-799 158 14 that that PRON issue-799 158 15 must must AUX issue-799 158 16 be be AUX issue-799 158 17 met meet VERB issue-799 158 18 at at ADP issue-799 158 19 the the DET issue-799 158 20 expense expense NOUN issue-799 158 21 of of ADP issue-799 158 22 taxation taxation NOUN issue-799 158 23 , , PUNCT issue-799 158 24 since since SCONJ issue-799 158 25 these these DET issue-799 158 26 needs need NOUN issue-799 158 27 can can AUX issue-799 158 28 not not PART issue-799 158 29 be be AUX issue-799 158 30 absolute absolute ADJ issue-799 158 31 ; ; PUNCT issue-799 158 32 taxes taxis NOUN issue-799 158 33 are be AUX issue-799 158 34 not not PART issue-799 158 35 an an DET issue-799 158 36 end end NOUN issue-799 158 37 in in ADP issue-799 158 38 themselves themselves PRON issue-799 158 39 , , PUNCT issue-799 158 40 they they PRON issue-799 158 41 are be AUX issue-799 158 42 paid pay VERB issue-799 158 43 not not PART issue-799 158 44 only only ADV issue-799 158 45 for for ADP issue-799 158 46 the the DET issue-799 158 47 formation formation NOUN issue-799 158 48 of of ADP issue-799 158 49 revenue revenue NOUN issue-799 158 50 parts part NOUN issue-799 158 51 of of ADP issue-799 158 52 the the DET issue-799 158 53 budgets budget NOUN issue-799 158 54 , , PUNCT issue-799 158 55 but but CCONJ issue-799 158 56 for for ADP issue-799 158 57 the the DET issue-799 158 58 purpose purpose NOUN issue-799 158 59 of of ADP issue-799 158 60 ensuring ensure VERB issue-799 158 61 the the DET issue-799 158 62 fulfillment fulfillment NOUN issue-799 158 63 of of ADP issue-799 158 64 the the DET issue-799 158 65 tasks task NOUN issue-799 158 66 and and CCONJ issue-799 158 67 functions function NOUN issue-799 158 68 of of ADP issue-799 158 69 the the DET issue-799 158 70 state state NOUN issue-799 158 71 and and CCONJ issue-799 158 72 territorial territorial ADJ issue-799 158 73 communities community NOUN issue-799 158 74 . . PUNCT issue-799 159 1 the the DET issue-799 159 2 principle principle NOUN issue-799 159 3 of of ADP issue-799 159 4 the the DET issue-799 159 5 economic economic ADJ issue-799 159 6 basis basis NOUN issue-799 159 7 of of ADP issue-799 159 8 the the DET issue-799 159 9 tax tax NOUN issue-799 159 10 indicates indicate VERB issue-799 159 11 source source NOUN issue-799 159 12 for for ADP issue-799 159 13 its its PRON issue-799 159 14 payment payment NOUN issue-799 159 15 , , PUNCT issue-799 159 16 which which PRON issue-799 159 17 is be AUX issue-799 159 18 formed form VERB issue-799 159 19 by by ADP issue-799 159 20 the the DET issue-799 159 21 corresponding correspond VERB issue-799 159 22 taxation taxation NOUN issue-799 159 23 of of ADP issue-799 159 24 transactions transaction NOUN issue-799 159 25 or or CCONJ issue-799 159 26 other other ADJ issue-799 159 27 taxable taxable ADJ issue-799 159 28 objects object NOUN issue-799 159 29 . . PUNCT issue-799 160 1 when when SCONJ issue-799 160 2 marking mark VERB issue-799 160 3 the the DET issue-799 160 4 object object NOUN issue-799 160 5 of of ADP issue-799 160 6 taxation taxation NOUN issue-799 160 7 , , PUNCT issue-799 160 8 the the DET issue-799 160 9 legislator legislator NOUN issue-799 160 10 should should AUX issue-799 160 11 be be AUX issue-799 160 12 guided guide VERB issue-799 160 13 by by ADP issue-799 160 14 the the DET issue-799 160 15 existence existence NOUN issue-799 160 16 of of ADP issue-799 160 17 the the DET issue-799 160 18 potential potential ADJ issue-799 160 19 possibility possibility NOUN issue-799 160 20 of of ADP issue-799 160 21 one one NUM issue-799 160 22 or or CCONJ issue-799 160 23 another another DET issue-799 160 24 object object NOUN issue-799 160 25 to to PART issue-799 160 26 use use VERB issue-799 160 27 in in ADP issue-799 160 28 the the DET issue-799 160 29 economic economic ADJ issue-799 160 30 ( ( PUNCT issue-799 160 31 business business NOUN issue-799 160 32 ) ) PUNCT issue-799 160 33 activity activity NOUN issue-799 160 34 of of ADP issue-799 160 35 the the DET issue-799 160 36 taxpayer taxpayer NOUN issue-799 160 37 or or CCONJ issue-799 160 38 to to PART issue-799 160 39 bring bring VERB issue-799 160 40 him he PRON issue-799 160 41 / / SYM issue-799 160 42 her her PRON issue-799 160 43 income income NOUN issue-799 160 44 , , PUNCT issue-799 160 45 and and CCONJ issue-799 160 46 to to PART issue-799 160 47 eliminate eliminate VERB issue-799 160 48 the the DET issue-799 160 49 unjustified unjustified ADJ issue-799 160 50 financial financial ADJ issue-799 160 51 burden burden NOUN issue-799 160 52 for for ADP issue-799 160 53 that that DET issue-799 160 54 payer payer NOUN issue-799 160 55 . . PUNCT issue-799 161 1 the the DET issue-799 161 2 principle principle NOUN issue-799 161 3 of of ADP issue-799 161 4 economic economic ADJ issue-799 161 5 justification justification NOUN issue-799 161 6 for for ADP issue-799 161 7 the the DET issue-799 161 8 tax tax NOUN issue-799 161 9 determines determine VERB issue-799 161 10 the the DET issue-799 161 11 set set NOUN issue-799 161 12 of of ADP issue-799 161 13 relevant relevant ADJ issue-799 161 14 factors factor NOUN issue-799 161 15 that that PRON issue-799 161 16 allow allow VERB issue-799 161 17 to to PART issue-799 161 18 approach approach VERB issue-799 161 19 the the DET issue-799 161 20 characteristics characteristic NOUN issue-799 161 21 of of ADP issue-799 161 22 taxation taxation NOUN issue-799 161 23 in in ADP issue-799 161 24 different different ADJ issue-799 161 25 ways way NOUN issue-799 161 26 , , PUNCT issue-799 161 27 taking take VERB issue-799 161 28 into into ADP issue-799 161 29 account account NOUN issue-799 161 30 certain certain ADJ issue-799 161 31 economic economic ADJ issue-799 161 32 indicators indicator NOUN issue-799 161 33 , , PUNCT issue-799 161 34 by by ADP issue-799 161 35 ensuring ensure VERB issue-799 161 36 that that SCONJ issue-799 161 37 the the DET issue-799 161 38 balance balance NOUN issue-799 161 39 of of ADP issue-799 161 40 private private ADJ issue-799 161 41 and and CCONJ issue-799 161 42 public public ADJ issue-799 161 43 interests interest NOUN issue-799 161 44 in in ADP issue-799 161 45 tax tax NOUN issue-799 161 46 and and CCONJ issue-799 161 47 legal legal ADJ issue-799 161 48 regulation regulation NOUN issue-799 161 49 is be AUX issue-799 161 50 achieved achieve VERB issue-799 161 51 . . PUNCT issue-799 162 1 in in ADP issue-799 162 2 fact fact NOUN issue-799 162 3 , , PUNCT issue-799 162 4 it it PRON issue-799 162 5 combines combine VERB issue-799 162 6 an an DET issue-799 162 7 assessment assessment NOUN issue-799 162 8 of of ADP issue-799 162 9 compliance compliance NOUN issue-799 162 10 with with ADP issue-799 162 11 the the DET issue-799 162 12 principles principle NOUN issue-799 162 13 of of ADP issue-799 162 14 proportionality proportionality NOUN issue-799 162 15 ( ( PUNCT issue-799 162 16 taxability taxability NOUN issue-799 162 17 ) ) PUNCT issue-799 162 18 , , PUNCT issue-799 162 19 costeffectiveness costeffectiveness NOUN issue-799 162 20 of of ADP issue-799 162 21 taxation taxation NOUN issue-799 162 22 , , PUNCT issue-799 162 23 tax tax NOUN issue-799 162 24 sufficiency sufficiency NOUN issue-799 162 25 , , PUNCT issue-799 162 26 and and CCONJ issue-799 162 27 the the DET issue-799 162 28 economic economic ADJ issue-799 162 29 basis basis NOUN issue-799 162 30 of of ADP issue-799 162 31 tax tax NOUN issue-799 162 32 . . PUNCT issue-799 163 1 through through ADP issue-799 163 2 economic economic ADJ issue-799 163 3 justification justification NOUN issue-799 163 4 , , PUNCT issue-799 163 5 the the DET issue-799 163 6 state state NOUN issue-799 163 7 indicates indicate VERB issue-799 163 8 the the DET issue-799 163 9 needs need NOUN issue-799 163 10 that that PRON issue-799 163 11 are be AUX issue-799 163 12 necessary necessary ADJ issue-799 163 13 to to PART issue-799 163 14 be be AUX issue-799 163 15 met meet VERB issue-799 163 16 at at ADP issue-799 163 17 the the DET issue-799 163 18 expense expense NOUN issue-799 163 19 of of ADP issue-799 163 20 tax tax NOUN issue-799 163 21 payments payment NOUN issue-799 163 22 , , PUNCT issue-799 163 23 and and CCONJ issue-799 163 24 restricts restrict VERB issue-799 163 25 the the DET issue-799 163 26 right right NOUN issue-799 163 27 to to PART issue-799 163 28 set set VERB issue-799 163 29 taxes taxis NOUN issue-799 163 30 , , PUNCT issue-799 163 31 specifies specify VERB issue-799 163 32 the the DET issue-799 163 33 limit limit NOUN issue-799 163 34 , , PUNCT issue-799 163 35 to to PART issue-799 163 36 which which PRON issue-799 163 37 the the DET issue-799 163 38 corresponding corresponding ADJ issue-799 163 39 public public ADJ issue-799 163 40 needs need NOUN issue-799 163 41 are be AUX issue-799 163 42 , , PUNCT issue-799 163 43 and and CCONJ issue-799 163 44 the the DET issue-799 163 45 purpose purpose NOUN issue-799 163 46 of of ADP issue-799 163 47 establishing establish VERB issue-799 163 48 taxes taxis NOUN issue-799 163 49 . . PUNCT issue-799 164 1 the the DET issue-799 164 2 results result NOUN issue-799 164 3 obtained obtain VERB issue-799 164 4 will will AUX issue-799 164 5 allow allow VERB issue-799 164 6 to to PART issue-799 164 7 improve improve VERB issue-799 164 8 the the DET issue-799 164 9 legislative legislative ADJ issue-799 164 10 approaches approach NOUN issue-799 164 11 to to PART issue-799 164 12 consolidate consolidate VERB issue-799 164 13 the the DET issue-799 164 14 principles principle NOUN issue-799 164 15 of of ADP issue-799 164 16 taxation taxation NOUN issue-799 164 17 in in ADP issue-799 164 18 tax tax NOUN issue-799 164 19 legislation legislation NOUN issue-799 164 20 . . PUNCT issue-799 165 1 references reference NOUN issue-799 165 2 : : PUNCT issue-799 165 3 blankenagel blankenagel NOUN issue-799 165 4 , , PUNCT issue-799 165 5 a. a. NOUN issue-799 165 6 ( ( PUNCT issue-799 165 7 2010 2010 NUM issue-799 165 8 ) ) PUNCT issue-799 165 9 . . PUNCT issue-799 166 1 konstitutsionnoye konstitutsionnoye PROPN issue-799 166 2 ponimaniye ponimaniye NOUN issue-799 166 3 i i PRON issue-799 166 4 funktsii funktsii VERB issue-799 166 5 ekonomicheski ekonomicheski PROPN issue-799 166 6 obosnovannykh obosnovannykh PROPN issue-799 166 7 nalogov nalogov NOUN issue-799 166 8 – – PUNCT issue-799 166 9 s s VERB issue-799 166 10 tochki tochki PROPN issue-799 166 11 zreniya zreniya PROPN issue-799 166 12 spetsialista spetsialista PROPN issue-799 167 1 iz iz INTJ issue-799 167 2 germanii germanii PROPN issue-799 168 1 [ [ X issue-799 168 2 constitutional constitutional ADJ issue-799 168 3 understanding understanding NOUN issue-799 168 4 and and CCONJ issue-799 168 5 functions function NOUN issue-799 168 6 of of ADP issue-799 168 7 economically economically ADV issue-799 168 8 sound sound ADJ issue-799 168 9 taxes taxis NOUN issue-799 168 10 – – PUNCT issue-799 168 11 from from ADP issue-799 168 12 the the DET issue-799 168 13 point point NOUN issue-799 168 14 of of ADP issue-799 168 15 view view NOUN issue-799 168 16 of of ADP issue-799 168 17 a a DET issue-799 168 18 specialist specialist NOUN issue-799 168 19 from from ADP issue-799 168 20 germany germany PROPN issue-799 168 21 ] ] PUNCT issue-799 168 22 . . 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PUNCT issue-799 172 1 ( ( PUNCT issue-799 172 2 russia russia PROPN issue-799 172 3 , , PUNCT issue-799 172 4 moskow moskow PROPN issue-799 172 5 , , PUNCT issue-799 172 6 april april PROPN issue-799 172 7 17–18 17–18 NUM issue-799 172 8 , , PUNCT issue-799 172 9 2009 2009 NUM issue-799 172 10 ) ) PUNCT issue-799 172 11 . . PUNCT issue-799 173 1 moskva moskva PROPN issue-799 173 2 : : PUNCT issue-799 173 3 statut statut PROPN issue-799 173 4 , , PUNCT issue-799 173 5 pp pp ADJ issue-799 173 6 . . PUNCT issue-799 174 1 53–65 53–65 X issue-799 174 2 . . PUNCT issue-799 175 1 braslavskkyi braslavskkyi PROPN issue-799 175 2 , , PUNCT issue-799 175 3 r. r. PROPN issue-799 175 4 h. h. PROPN issue-799 175 5 ( ( PUNCT issue-799 175 6 2019 2019 NUM issue-799 175 7 ) ) PUNCT issue-799 175 8 . . PUNCT issue-799 176 1 pryntsypy pryntsypy PROPN issue-799 176 2 podatkovoho podatkovoho PROPN issue-799 176 3 prava prava VERB issue-799 176 4 ukrainy ukrainy NOUN issue-799 177 1 [ [ X issue-799 177 2 principles principle NOUN issue-799 177 3 of of ADP issue-799 177 4 tax tax NOUN issue-799 177 5 law law NOUN issue-799 177 6 of of ADP issue-799 177 7 ukraine ukraine NOUN issue-799 177 8 ] ] PUNCT issue-799 177 9 . . PUNCT issue-799 178 1 zaporizhzhia zaporizhzhia PROPN issue-799 178 2 . . PROPN issue-799 178 3 evans evans PROPN issue-799 178 4 , , PUNCT issue-799 178 5 c. c. PROPN issue-799 178 6 , , PUNCT issue-799 178 7 freedman freedman PROPN issue-799 178 8 , , PUNCT issue-799 178 9 j. j. PROPN issue-799 178 10 , , PUNCT issue-799 178 11 & & CCONJ issue-799 178 12 krever krever PROPN issue-799 178 13 , , PUNCT issue-799 178 14 r. r. PROPN issue-799 178 15 ( ( PUNCT issue-799 178 16 2011 2011 NUM issue-799 178 17 ) ) PUNCT issue-799 178 18 . . PUNCT issue-799 179 1 preface preface NOUN issue-799 179 2 . . PUNCT issue-799 180 1 the the DET issue-799 180 2 delicate delicate ADJ issue-799 180 3 balance balance NOUN issue-799 180 4 : : PUNCT issue-799 180 5 tax tax NOUN issue-799 180 6 , , PUNCT issue-799 180 7 discretion discretion NOUN issue-799 180 8 and and CCONJ issue-799 180 9 the the DET issue-799 180 10 rule rule NOUN issue-799 180 11 of of ADP issue-799 180 12 law law NOUN issue-799 180 13 . . PUNCT issue-799 181 1 amsterdam amsterdam PROPN issue-799 181 2 : : PUNCT issue-799 181 3 ibfd ibfd VERB issue-799 181 4 . . PUNCT issue-799 182 1 p. p. NOUN issue-799 182 2 v. v. CCONJ issue-799 183 1 fedorov fedorov PROPN issue-799 183 2 , , PUNCT issue-799 183 3 s. s. PROPN issue-799 183 4 ye ye PRON issue-799 183 5 . . PUNCT issue-799 183 6 ( ( PUNCT issue-799 183 7 2017 2017 NUM issue-799 183 8 ) ) PUNCT issue-799 183 9 . . PUNCT issue-799 184 1 pryntsyp pryntsyp PROPN issue-799 184 2 sotsialnoi sotsialnoi PROPN issue-799 184 3 spravedlyvosti spravedlyvosti PROPN issue-799 184 4 podatkovoi podatkovoi PROPN issue-799 184 5 systemy systemy PROPN issue-799 184 6 ukrainy ukrainy ADJ issue-799 184 7 yak yak NOUN issue-799 184 8 otsinne otsinne ADJ issue-799 184 9 poniattia poniattia NOUN issue-799 185 1 [ [ X issue-799 185 2 the the DET issue-799 185 3 principle principle NOUN issue-799 185 4 of of ADP issue-799 185 5 social social ADJ issue-799 185 6 justice justice NOUN issue-799 185 7 of of ADP issue-799 185 8 the the DET issue-799 185 9 tax tax NOUN issue-799 185 10 system system NOUN issue-799 185 11 of of ADP issue-799 185 12 ukraine ukraine NOUN issue-799 185 13 as as ADP issue-799 185 14 an an DET issue-799 185 15 evaluation evaluation NOUN issue-799 185 16 concept concept NOUN issue-799 185 17 ] ] PUNCT issue-799 185 18 . . PUNCT issue-799 186 1 pidpryiemnytstvo pidpryiemnytstvo PROPN issue-799 186 2 , , PUNCT issue-799 186 3 hospodarstvo hospodarstvo PROPN issue-799 186 4 , , PUNCT issue-799 186 5 parvo parvo NOUN issue-799 186 6 – – PUNCT issue-799 186 7 entrepreneurship entrepreneurship NOUN issue-799 186 8 , , PUNCT issue-799 186 9 economy economy NOUN issue-799 186 10 , , PUNCT issue-799 186 11 law law NOUN issue-799 186 12 , , PUNCT issue-799 186 13 no no INTJ issue-799 186 14 . . NOUN issue-799 186 15 10 10 NUM issue-799 186 16 , , PUNCT issue-799 186 17 pp pp ADJ issue-799 186 18 . . PUNCT issue-799 187 1 160–165 160–165 NUM issue-799 187 2 . . PUNCT issue-799 187 3 gandullia gandullia PROPN issue-799 187 4 , , PUNCT issue-799 187 5 l. l. PROPN issue-799 187 6 ( ( PUNCT issue-799 187 7 2012 2012 NUM issue-799 187 8 ) ) PUNCT issue-799 187 9 . . 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PUNCT issue-799 189 1 available available ADJ issue-799 189 2 at at ADP issue-799 189 3 : : PUNCT issue-799 189 4 ftp://ftp.repec.org/opt/ ftp://ftp.repec.org/opt/ PROPN issue-799 189 5 redif redif PROPN issue-799 189 6 / / SYM issue-799 189 7 repec repec PROPN issue-799 189 8 / / SYM issue-799 189 9 gea gea PROPN issue-799 189 10 / / SYM issue-799 189 11 wpaper wpaper NOUN issue-799 189 12 / / SYM issue-799 189 13 dwpo-6 dwpo-6 NOUN issue-799 189 14 - - ADJ issue-799 189 15 sep2012.pdf sep2012.pdf NOUN issue-799 189 16 ( ( PUNCT issue-799 189 17 accessed access VERB issue-799 189 18 march march PROPN issue-799 189 19 23 23 NUM issue-799 189 20 , , PUNCT issue-799 189 21 2020 2020 NUM issue-799 189 22 ) ) PUNCT issue-799 189 23 . . PUNCT issue-799 190 1 hetman hetman PROPN issue-799 190 2 , , PUNCT issue-799 190 3 k. k. PROPN issue-799 190 4 o. o. PROPN issue-799 190 5 ( ( PUNCT issue-799 190 6 2015 2015 NUM issue-799 190 7 ) ) PUNCT issue-799 190 8 . . PUNCT issue-799 191 1 pravova pravova PROPN issue-799 191 2 pryroda pryroda VERB issue-799 191 3 fiskalnoi fiskalnoi PROPN issue-799 191 4 funktsii funktsii PROPN issue-799 191 5 podatkiv podatkiv NOUN issue-799 192 1 [ [ X issue-799 192 2 legal legal ADJ issue-799 192 3 nature nature NOUN issue-799 192 4 of of ADP issue-799 192 5 fiscal fiscal ADJ issue-799 192 6 function function NOUN issue-799 192 7 of of ADP issue-799 192 8 taxes taxis NOUN issue-799 192 9 ] ] PUNCT issue-799 192 10 . . PUNCT issue-799 193 1 ( ( PUNCT issue-799 193 2 phd phd NOUN issue-799 193 3 thesis thesis NOUN issue-799 193 4 ) ) PUNCT issue-799 193 5 , , PUNCT issue-799 193 6 kharkiv kharkiv PROPN issue-799 193 7 . . PUNCT issue-799 194 1 kucherov kucherov PROPN issue-799 194 2 , , PUNCT issue-799 194 3 i. i. PROPN issue-799 194 4 i. i. PROPN issue-799 194 5 ( ( PUNCT issue-799 194 6 2009 2009 NUM issue-799 194 7 ) ) PUNCT issue-799 194 8 . . PUNCT issue-799 195 1 teoriya teoriya PROPN issue-799 195 2 nalogov nalogov NOUN issue-799 196 1 i i PRON issue-799 196 2 sborov sborov VERB issue-799 196 3 ( ( PUNCT issue-799 196 4 pravovyye pravovyye NOUN issue-799 196 5 aspekty aspekty PROPN issue-799 196 6 ) ) PUNCT issue-799 197 1 [ [ X issue-799 197 2 theory theory NOUN issue-799 197 3 of of ADP issue-799 197 4 taxes taxis NOUN issue-799 197 5 and and CCONJ issue-799 197 6 fees fee NOUN issue-799 197 7 ( ( PUNCT issue-799 197 8 legal legal ADJ issue-799 197 9 aspects aspect NOUN issue-799 197 10 ) ) PUNCT issue-799 197 11 ] ] PUNCT issue-799 197 12 . . PUNCT issue-799 198 1 moskva moskva PROPN issue-799 198 2 : : PUNCT issue-799 198 3 zao zao X issue-799 198 4 « « PUNCT issue-799 198 5 yurinfor yurinfor PROPN issue-799 198 6 » » PUNCT issue-799 198 7 . . PUNCT issue-799 199 1 kucheryavenko kucheryavenko PROPN issue-799 199 2 , , PUNCT issue-799 199 3 n. n. PROPN issue-799 199 4 p. p. PROPN issue-799 199 5 ( ( PUNCT issue-799 199 6 2005 2005 NUM issue-799 199 7 ) ) PUNCT issue-799 199 8 . . PUNCT issue-799 200 1 kurs kurs PROPN issue-799 200 2 nalogovogo nalogovogo VERB issue-799 200 3 prava prava PROPN issue-799 200 4 ( ( PUNCT issue-799 200 5 vols vol NOUN issue-799 200 6 . . PUNCT issue-799 201 1 1–6 1–6 NUM issue-799 201 2 ) ) PUNCT issue-799 201 3 ; ; PUNCT issue-799 201 4 vol vol NOUN issue-799 201 5 . . PUNCT issue-799 202 1 ііі ііі NOUN issue-799 202 2 : : PUNCT issue-799 203 1 ucheniye ucheniye PROPN issue-799 203 2 o o PROPN issue-799 203 3 naloge naloge PROPN issue-799 204 1 [ [ X issue-799 204 2 the the DET issue-799 204 3 course course NOUN issue-799 204 4 of of ADP issue-799 204 5 tax tax NOUN issue-799 204 6 law law NOUN issue-799 204 7 . . PUNCT issue-799 205 1 doctrine doctrine NOUN issue-799 205 2 of of ADP issue-799 205 3 tax tax NOUN issue-799 205 4 ] ] PUNCT issue-799 205 5 . . 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PUNCT issue-799 208 1 ( ( PUNCT issue-799 208 2 2013 2013 NUM issue-799 208 3 ) ) PUNCT issue-799 208 4 ekonomicheskoye ekonomicheskoye PROPN issue-799 208 5 obosnovaniye obosnovaniye PROPN issue-799 208 6 izmeneniy izmeneniy PROPN issue-799 208 7 v v PROPN issue-799 208 8 nalogovom nalogovom PROPN issue-799 208 9 zakonodateltsve zakonodateltsve PROPN issue-799 208 10 . . PUNCT issue-799 209 1 available available ADJ issue-799 209 2 at at ADP issue-799 209 3 : : PUNCT issue-799 209 4 http://naukarus.com/ekonomicheskoe-obosnovanie-izmeneniy-vnalogovom-zakonodatelstve http://naukarus.com/ekonomicheskoe-obosnovanie-izmeneniy-vnalogovom-zakonodatelstve PROPN issue-799 209 5 ( ( PUNCT issue-799 209 6 accessed access VERB issue-799 209 7 march march PROPN issue-799 209 8 24 24 NUM issue-799 209 9 , , PUNCT issue-799 209 10 2020 2020 NUM issue-799 209 11 ) ) PUNCT issue-799 209 12 . . PUNCT issue-799 210 1 larionova larionova PROPN issue-799 210 2 , , PUNCT issue-799 210 3 a. a. NOUN issue-799 210 4 a. a. PROPN issue-799 210 5 ( ( PUNCT issue-799 210 6 2015 2015 NUM issue-799 210 7 ) ) PUNCT issue-799 210 8 . . PUNCT issue-799 211 1 sravnitelnyy sravnitelnyy PROPN issue-799 211 2 analyz analyz PROPN issue-799 211 3 nalogovykh nalogovykh PROPN issue-799 211 4 sistem sistem PROPN issue-799 211 5 rossii rossii NOUN issue-799 211 6 i i PRON issue-799 211 7 germanii germanii PROPN issue-799 211 8 . . PUNCT issue-799 212 1 available available ADJ issue-799 212 2 at at ADP issue-799 212 3 : : PUNCT issue-799 212 4 https://cyberleninka.ru/ https://cyberleninka.ru/ PROPN issue-799 212 5 article article NOUN issue-799 212 6 / / SYM issue-799 212 7 n n CCONJ issue-799 212 8 / / SYM issue-799 212 9 sravnitelnyy sravnitelnyy NOUN issue-799 212 10 - - PUNCT issue-799 212 11 analiz analiz NOUN issue-799 212 12 - - PUNCT issue-799 212 13 nalogovyh nalogovyh NOUN issue-799 212 14 - - PUNCT issue-799 212 15 sistem sistem NOUN issue-799 212 16 - - PUNCT issue-799 212 17 rossii rossii NOUN issue-799 212 18 - - PUNCT issue-799 212 19 i i NOUN issue-799 212 20 - - PUNCT issue-799 212 21 germanii.pdf germanii.pdf NOUN issue-799 212 22 ( ( PUNCT issue-799 212 23 accessed access VERB issue-799 212 24 march march PROPN issue-799 212 25 25 25 NUM issue-799 212 26 , , PUNCT issue-799 212 27 2020 2020 NUM issue-799 212 28 ) ) PUNCT issue-799 212 29 . . 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PUNCT issue-799 215 1 available available ADJ issue-799 215 2 at at ADP issue-799 215 3 : : PUNCT issue-799 215 4 https://www.researchgate.net/publication/276088447_the_impact_of_taxation_on_economic_growth https://www.researchgate.net/publication/276088447_the_impact_of_taxation_on_economic_growth NOUN issue-799 215 5 _ _ PUNCT issue-799 215 6 case_study_of_oecd_countries case_study_of_oecd_countrie NOUN issue-799 215 7 ( ( PUNCT issue-799 215 8 accessed access VERB issue-799 215 9 march march PROPN issue-799 215 10 29 29 NUM issue-799 215 11 , , PUNCT issue-799 215 12 2020 2020 NUM issue-799 215 13 ) ) PUNCT issue-799 215 14 . . PUNCT issue-799 216 1 podatkovyi podatkovyi PROPN issue-799 216 2 kodeks kodeks PROPN issue-799 216 3 ukrainy ukrainy ADJ issue-799 216 4 ( ( PUNCT issue-799 216 5 2010 2010 NUM issue-799 216 6 ) ) PUNCT issue-799 216 7 vid vid NOUN issue-799 216 8 2 2 NUM issue-799 216 9 hrudnia hrudnia NOUN issue-799 216 10 2010 2010 NUM issue-799 216 11 r. r. PROPN issue-799 216 12 № № VERB issue-799 216 13 2755 2755 NUM issue-799 216 14 – – PUNCT issue-799 216 15 vі vі NOUN issue-799 216 16 . . NOUN issue-799 216 17 available available ADJ issue-799 216 18 at at ADP issue-799 216 19 : : PUNCT issue-799 216 20 https://zakon.rada.gov.ua/ https://zakon.rada.gov.ua/ PROPN issue-799 216 21 laws law NOUN issue-799 216 22 / / SYM issue-799 216 23 show/2755 show/2755 PROPN issue-799 216 24 - - SYM issue-799 216 25 17 17 NUM issue-799 216 26 ( ( PUNCT issue-799 216 27 accessed access VERB issue-799 216 28 march march PROPN issue-799 216 29 27 27 NUM issue-799 216 30 , , PUNCT issue-799 216 31 2020 2020 NUM issue-799 216 32 ) ) PUNCT issue-799 216 33 . . PUNCT issue-799 217 1 pohrebniak pohrebniak PROPN issue-799 217 2 , , PUNCT issue-799 217 3 s. s. PROPN issue-799 217 4 p. p. PROPN issue-799 217 5 ( ( PUNCT issue-799 217 6 2008 2008 NUM issue-799 217 7 ) ) PUNCT issue-799 217 8 . . PUNCT issue-799 218 1 osnovopolozhni osnovopolozhni PROPN issue-799 218 2 pryntsypy pryntsypy PROPN issue-799 218 3 prava prava PROPN issue-799 218 4 ( ( PUNCT issue-799 218 5 zmistovna zmistovna PROPN issue-799 218 6 kharakterystyka kharakterystyka PROPN issue-799 218 7 ) ) PUNCT issue-799 219 1 [ [ X issue-799 219 2 fundamental fundamental ADJ issue-799 219 3 principles principle NOUN issue-799 219 4 of of ADP issue-799 219 5 law law NOUN issue-799 219 6 ( ( PUNCT issue-799 219 7 meaningful meaningful ADJ issue-799 219 8 characteristic characteristic NOUN issue-799 219 9 ) ) PUNCT issue-799 219 10 ] ] PUNCT issue-799 219 11 . . PUNCT issue-799 220 1 kharkiv kharkiv PROPN issue-799 220 2 : : PUNCT issue-799 220 3 pravo pravo NOUN issue-799 220 4 . . PUNCT issue-799 221 1 ( ( PUNCT issue-799 221 2 in in ADP issue-799 221 3 ukrainian ukrainian ADJ issue-799 221 4 ) ) PUNCT issue-799 221 5 polishchuk polishchuk PROPN issue-799 221 6 , , PUNCT issue-799 221 7 ya ya PROPN issue-799 221 8 . . PUNCT issue-799 221 9 v. v. PROPN issue-799 221 10 ( ( PUNCT issue-799 221 11 2018 2018 NUM issue-799 221 12 ) ) PUNCT issue-799 221 13 . . 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PUNCT issue-799 225 1 protokol protokol PROPN issue-799 225 2 konventsii konventsii PROPN issue-799 225 3 pro pro ADJ issue-799 225 4 zakhyst zakhyst NOUN issue-799 225 5 prav prav NOUN issue-799 225 6 liudyny liudyny NOUN issue-799 225 7 i i PRON issue-799 225 8 osnovopolozhnykh osnovopolozhnykh VERB issue-799 225 9 svobod svobod NOUN issue-799 225 10 ( ( PUNCT issue-799 225 11 1997 1997 NUM issue-799 225 12 ) ) PUNCT issue-799 225 13 . . PUNCT issue-799 226 1 available available ADJ issue-799 226 2 at at ADP issue-799 226 3 : : PUNCT issue-799 226 4 https://zakon.rada.gov.ua/laws/show/994_535 https://zakon.rada.gov.ua/laws/show/994_535 PROPN issue-799 226 5 ( ( PUNCT issue-799 226 6 accessed access VERB issue-799 226 7 march march PROPN issue-799 226 8 27 27 NUM issue-799 226 9 , , PUNCT issue-799 226 10 2020 2020 NUM issue-799 226 11 ) ) PUNCT issue-799 226 12 . . PUNCT issue-799 227 1 rektsigel rektsigel NOUN issue-799 227 2 , , PUNCT issue-799 227 3 sh sh PROPN issue-799 227 4 . . PUNCT issue-799 227 5 ( ( PUNCT issue-799 227 6 2010 2010 NUM issue-799 227 7 ) ) PUNCT issue-799 227 8 . . PUNCT issue-799 228 1 primeneniye primeneniye NOUN issue-799 228 2 konstitutsionnym konstitutsionnym PROPN issue-799 228 3 sudom sudom PROPN issue-799 228 4 frg frg PROPN issue-799 228 5 printsipov printsipov NOUN issue-799 228 6 nalogooblozheniya nalogooblozheniya PROPN issue-799 229 1 [ [ X issue-799 229 2 the the DET issue-799 229 3 application application NOUN issue-799 229 4 of of ADP issue-799 229 5 the the DET issue-799 229 6 principles principle NOUN issue-799 229 7 of of ADP issue-799 229 8 taxation taxation NOUN issue-799 229 9 by by ADP issue-799 229 10 the the DET issue-799 229 11 constitutional constitutional ADJ issue-799 229 12 court court NOUN issue-799 229 13 of of ADP issue-799 229 14 germany germany PROPN issue-799 229 15 ] ] PUNCT issue-799 229 16 . . PUNCT issue-799 230 1 proceedings proceeding NOUN issue-799 230 2 of of ADP issue-799 230 3 the the DET issue-799 230 4 nalogovoye nalogovoye NOUN issue-799 230 5 pravo pravo NOUN issue-799 230 6 v v NUM issue-799 230 7 resheniyakh resheniyakh PROPN issue-799 230 8 konstitutsionnogo konstitutsionnogo PROPN issue-799 230 9 suda suda PROPN issue-799 230 10 rossiyskoy rossiyskoy PROPN issue-799 230 11 federatsii federatsii PROPN issue-799 230 12 2008 2008 NUM issue-799 230 13 goda goda PROPN issue-799 230 14 : : PUNCT issue-799 230 15 vi vi NOUN issue-799 230 16 mezhdunar mezhdunar NOUN issue-799 230 17 . . PUNCT issue-799 231 1 nauch.-prakt nauch.-prakt PROPN issue-799 231 2 . . PUNCT issue-799 232 1 konf konf PROPN issue-799 232 2 . . PUNCT issue-799 233 1 ( ( PUNCT issue-799 233 2 russia russia PROPN issue-799 233 3 , , PUNCT issue-799 233 4 moskow moskow PROPN issue-799 233 5 , , PUNCT issue-799 233 6 april april PROPN issue-799 233 7 17 17 NUM issue-799 233 8 - - SYM issue-799 233 9 18 18 NUM issue-799 233 10 , , PUNCT issue-799 233 11 2009 2009 NUM issue-799 233 12 ) ) PUNCT issue-799 233 13 . . PUNCT issue-799 234 1 moskva moskva PROPN issue-799 234 2 : : PUNCT issue-799 234 3 statut statut PROPN issue-799 234 4 , , PUNCT issue-799 234 5 pp pp X issue-799 234 6 . . PUNCT issue-799 235 1 219–223 219–223 NUM issue-799 235 2 . . PUNCT issue-799 236 1 baltic baltic PROPN issue-799 236 2 journal journal PROPN issue-799 236 3 of of ADP issue-799 236 4 economic economic ADJ issue-799 236 5 studies study NOUN issue-799 236 6 38 38 NUM issue-799 236 7 vol vol NOUN issue-799 236 8 . . PROPN issue-799 237 1 6 6 NUM issue-799 237 2 , , PUNCT issue-799 237 3 no no INTJ issue-799 237 4 . . NOUN issue-799 237 5 2 2 NUM issue-799 237 6 , , PUNCT issue-799 237 7 2020 2020 NUM issue-799 237 8 rishennia rishennia PROPN issue-799 237 9 konstytutsiinoho konstytutsiinoho PROPN issue-799 237 10 sudu sudu PROPN issue-799 237 11 ukrainy ukrainy PROPN issue-799 237 12 ( ( PUNCT issue-799 237 13 2005 2005 NUM issue-799 237 14 ) ) PUNCT issue-799 237 15 vid vid NOUN issue-799 237 16 24 24 NUM issue-799 237 17 bereznia bereznia NOUN issue-799 237 18 2005 2005 NUM issue-799 237 19 r. r. PROPN issue-799 237 20 , , PUNCT issue-799 237 21 № № ADV issue-799 237 22 2 2 NUM issue-799 237 23 - - PUNCT issue-799 237 24 rp/2005 rp/2005 NOUN issue-799 237 25 u u NOUN issue-799 237 26 spravi spravi NOUN issue-799 237 27 po po PROPN issue-799 237 28 konstytutsiinomu konstytutsiinomu PROPN issue-799 237 29 zvernenniu zvernenniu PROPN issue-799 237 30 48 48 NUM issue-799 237 31 narodnykh narodnykh PROPN issue-799 237 32 deputativ deputativ NOUN issue-799 237 33 ukrainy ukrainy ADJ issue-799 237 34 pro pro ADJ issue-799 237 35 vidpovidnist vidpovidnist NOUN issue-799 237 36 konstytutsii konstytutsii PROPN issue-799 237 37 ukrainy ukrainy ADJ issue-799 237 38 ( ( PUNCT issue-799 237 39 konstytutsiinosti konstytutsiinosti PROPN issue-799 237 40 ) ) PUNCT issue-799 237 41 polozhen polozhen NOUN issue-799 237 42 punktu punktu NOUN issue-799 237 43 1.17 1.17 NUM issue-799 237 44 statti statti NOUN issue-799 237 45 1 1 NUM issue-799 237 46 , , PUNCT issue-799 237 47 statti statti VERB issue-799 237 48 8 8 NUM issue-799 237 49 zakonu zakonu NOUN issue-799 237 50 ukrainy ukrainy NOUN issue-799 237 51 « « PUNCT issue-799 237 52 pro pro X issue-799 237 53 poriadok poriadok PROPN issue-799 237 54 pohashennia pohashennia PROPN issue-799 237 55 zoboviazan zoboviazan PROPN issue-799 237 56 platnykiv platnykiv PROPN issue-799 237 57 podatkiv podatkiv PROPN issue-799 237 58 pered pere VERB issue-799 237 59 biudzhetamy biudzhetamy NOUN issue-799 237 60 ta ta AUX issue-799 237 61 derzhavnymy derzhavnymy VERB issue-799 237 62 tsilovymy tsilovymy NOUN issue-799 237 63 fondamy fondamy NOUN issue-799 237 64 » » NOUN issue-799 237 65 . . PUNCT issue-799 238 1 available available ADJ issue-799 238 2 at at ADP issue-799 238 3 : : PUNCT issue-799 238 4 http://zakon3.rada.gov.ua http://zakon3.rada.gov.ua PROPN issue-799 238 5 ( ( PUNCT issue-799 238 6 accessed access VERB issue-799 238 7 march march PROPN issue-799 238 8 25 25 NUM issue-799 238 9 , , PUNCT issue-799 238 10 2020 2020 NUM issue-799 238 11 ) ) PUNCT issue-799 238 12 . . PUNCT issue-799 239 1 rishennia rishennia PROPN issue-799 239 2 konstytutsiinoho konstytutsiinoho PROPN issue-799 239 3 sudu sudu PROPN issue-799 239 4 ukrainy ukrainy PROPN issue-799 239 5 ( ( PUNCT issue-799 239 6 2004 2004 NUM issue-799 239 7 ) ) PUNCT issue-799 239 8 vid vid NOUN issue-799 239 9 2 2 NUM issue-799 239 10 lystopada lystopada PROPN issue-799 239 11 2004 2004 NUM issue-799 239 12 r. r. PROPN issue-799 239 13 , , PUNCT issue-799 239 14 № № ADV issue-799 239 15 15 15 NUM issue-799 239 16 - - PUNCT issue-799 239 17 rp/2004 rp/2004 NOUN issue-799 239 18 u u NOUN issue-799 239 19 spravi spravi NOUN issue-799 239 20 za za PROPN issue-799 239 21 konstytutsiinym konstytutsiinym PROPN issue-799 239 22 podanniam podanniam NOUN issue-799 239 23 verkhovnoho verkhovnoho NOUN issue-799 239 24 sudu sudu PROPN issue-799 239 25 ukrainy ukrainy ADJ issue-799 239 26 shchodo shchodo NOUN issue-799 239 27 vidpovidnosti vidpovidnosti NOUN issue-799 239 28 konstytutsii konstytutsii VERB issue-799 239 29 ukrainy ukrainy ADJ issue-799 239 30 ( ( PUNCT issue-799 239 31 konstytutsiinosti konstytutsiinosti PROPN issue-799 239 32 ) ) PUNCT issue-799 239 33 polozhen polozhen NOUN issue-799 239 34 statti statti VERB issue-799 239 35 69 69 NUM issue-799 239 36 kryminalnoho kryminalnoho NOUN issue-799 239 37 kodeksu kodeksu VERB issue-799 239 38 ukrainy ukrainy NOUN issue-799 239 39 ( ( PUNCT issue-799 239 40 sprava sprava ADJ issue-799 239 41 pro pro ADJ issue-799 239 42 pryznachennia pryznachennia NOUN issue-799 239 43 sudom sudom NOUN issue-799 239 44 bilsh bilsh PROPN issue-799 239 45 miakoho miakoho NOUN issue-799 239 46 pokarannia pokarannia PROPN issue-799 239 47 ) ) PUNCT issue-799 239 48 . . PUNCT issue-799 240 1 ofitsijnyj ofitsijnyj ADJ issue-799 240 2 visnyk visnyk ADP issue-799 240 3 ukrainy ukrainy ADJ issue-799 240 4 – – PUNCT issue-799 240 5 official official ADJ issue-799 240 6 gazette gazette NOUN issue-799 240 7 of of ADP issue-799 240 8 ukraine ukraine PROPN issue-799 240 9 . . PUNCT issue-799 241 1 2014 2014 NUM issue-799 241 2 . . PUNCT issue-799 242 1 № № ADJ issue-799 242 2 45 45 NUM issue-799 242 3 . . PUNCT issue-799 243 1 аrt аrt X issue-799 243 2 . . PUNCT issue-799 244 1 2975 2975 NUM issue-799 244 2 . . PUNCT issue-799 245 1 rishennia rishennia PROPN issue-799 245 2 yevropeiskoho yevropeiskoho PROPN issue-799 245 3 sudu sudu PROPN issue-799 245 4 z z PROPN issue-799 245 5 prav prav PROPN issue-799 245 6 liudyny liudyny NOUN issue-799 245 7 ( ( PUNCT issue-799 245 8 2013 2013 NUM issue-799 245 9 ) ) PUNCT issue-799 245 10 u u NOUN issue-799 245 11 spravi spravi NOUN issue-799 245 12 « « PUNCT issue-799 245 13 n.k.m n.k.m PROPN issue-799 245 14 . . PROPN issue-799 245 15 proty proty PROPN issue-799 245 16 uhorshchyny uhorshchyny PROPN issue-799 245 17 » » PUNCT issue-799 245 18 vid vid NOUN issue-799 245 19 14 14 NUM issue-799 245 20 travnia travnia PROPN issue-799 245 21 2013 2013 NUM issue-799 245 22 r. r. PROPN issue-799 245 23 available available ADJ issue-799 245 24 at at ADP issue-799 245 25 : : PUNCT issue-799 245 26 https://www.echr.coe.int https://www.echr.coe.int NOUN issue-799 245 27 ( ( PUNCT issue-799 245 28 accessed access VERB issue-799 245 29 march march PROPN issue-799 245 30 25 25 NUM issue-799 245 31 , , PUNCT issue-799 245 32 2020 2020 NUM issue-799 245 33 ) ) PUNCT issue-799 245 34 . . PUNCT issue-799 246 1 sereda sereda PROPN issue-799 246 2 , , PUNCT issue-799 246 3 s. s. PROPN issue-799 246 4 g. g. PROPN issue-799 246 5 ( ( PUNCT issue-799 246 6 2013 2013 NUM issue-799 246 7 ) ) PUNCT issue-799 246 8 . . PUNCT issue-799 247 1 printsip printsip PROPN issue-799 247 2 ekonomycheskoy ekonomycheskoy VERB issue-799 247 3 obosnovannosti obosnovannosti NOUN issue-799 247 4 naloga naloga VERB issue-799 247 5 [ [ X issue-799 247 6 the the DET issue-799 247 7 principle principle NOUN issue-799 247 8 of of ADP issue-799 247 9 economic economic ADJ issue-799 247 10 feasibility feasibility NOUN issue-799 247 11 of of ADP issue-799 247 12 tax tax NOUN issue-799 247 13 ] ] PUNCT issue-799 247 14 . . PUNCT issue-799 248 1 nalogi nalogi NOUN issue-799 248 2 i i PRON issue-799 248 3 nalogooblozheniye nalogooblozheniye VERB issue-799 248 4 – – PUNCT issue-799 248 5 taxes taxis NOUN issue-799 248 6 and and CCONJ issue-799 248 7 taxation taxation NOUN issue-799 248 8 , , PUNCT issue-799 248 9 no no INTJ issue-799 248 10 . . PUNCT issue-799 249 1 7(109 7(109 NUM issue-799 249 2 ) ) PUNCT issue-799 249 3 , , PUNCT issue-799 249 4 pp pp ADP issue-799 249 5 . . PUNCT issue-799 250 1 483–490 483–490 NUM issue-799 250 2 . . PUNCT issue-799 250 3 shaptala shaptala PROPN issue-799 250 4 , , PUNCT issue-799 250 5 n. n. PROPN issue-799 250 6 k. k. PROPN issue-799 250 7 ( ( PUNCT issue-799 250 8 2012 2012 NUM issue-799 250 9 ) ) PUNCT issue-799 250 10 . . PUNCT issue-799 251 1 spivvidnoshennia spivvidnoshennia PROPN issue-799 251 2 pryntsypiv pryntsypiv PROPN issue-799 251 3 rivnosti rivnosti PROPN issue-799 251 4 i i PRON issue-799 251 5 sotsialnoi sotsialnoi VERB issue-799 251 6 spravedlyvosti spravedlyvosti PROPN issue-799 251 7 v v ADP issue-799 251 8 podatkovo podatkovo PROPN issue-799 251 9 - - PUNCT issue-799 251 10 pravovomu pravovomu PROPN issue-799 251 11 rehuliuvanni rehuliuvanni NOUN issue-799 252 1 [ [ X issue-799 252 2 correlation correlation NOUN issue-799 252 3 between between ADP issue-799 252 4 the the DET issue-799 252 5 principles principle NOUN issue-799 252 6 of of ADP issue-799 252 7 equality equality NOUN issue-799 252 8 and and CCONJ issue-799 252 9 social social ADJ issue-799 252 10 justice justice NOUN issue-799 252 11 in in ADP issue-799 252 12 tax tax NOUN issue-799 252 13 regulation regulation NOUN issue-799 252 14 ] ] PUNCT issue-799 252 15 ( ( PUNCT issue-799 252 16 phd phd NOUN issue-799 252 17 thesis thesis NOUN issue-799 252 18 ) ) PUNCT issue-799 252 19 , , PUNCT issue-799 252 20 irpin irpin PROPN issue-799 252 21 . . PUNCT issue-799 252 22 smit smit PROPN issue-799 252 23 , , PUNCT issue-799 252 24 a. a. NOUN issue-799 252 25 ( ( PUNCT issue-799 252 26 1962 1962 NUM issue-799 252 27 ) ) PUNCT issue-799 252 28 . . PUNCT issue-799 253 1 issledovaniye issledovaniye PROPN issue-799 253 2 o o PROPN issue-799 253 3 prirode prirode NOUN issue-799 253 4 i i PRON issue-799 253 5 prichinakh prichinakh PROPN issue-799 253 6 bogatstva bogatstva NOUN issue-799 253 7 narodov narodov PROPN issue-799 254 1 [ [ X issue-799 254 2 research research NOUN issue-799 254 3 on on ADP issue-799 254 4 the the DET issue-799 254 5 nature nature NOUN issue-799 254 6 and and CCONJ issue-799 254 7 causes cause NOUN issue-799 254 8 of of ADP issue-799 254 9 the the DET issue-799 254 10 wealth wealth NOUN issue-799 254 11 of of ADP issue-799 254 12 peoples people NOUN issue-799 254 13 ] ] PUNCT issue-799 254 14 . . PUNCT issue-799 255 1 moskva moskva PROPN issue-799 255 2 : : PUNCT issue-799 255 3 sotsekgiz sotsekgiz PROPN issue-799 255 4 . . PUNCT issue-799 256 1 william william PROPN issue-799 256 2 , , PUNCT issue-799 256 3 g. g. PROPN issue-799 256 4 gale gale PROPN issue-799 256 5 ( ( PUNCT issue-799 256 6 2014 2014 NUM issue-799 256 7 ) ) PUNCT issue-799 256 8 . . PUNCT issue-799 257 1 effects effect NOUN issue-799 257 2 of of ADP issue-799 257 3 income income NOUN issue-799 257 4 tax tax NOUN issue-799 257 5 changes change NOUN issue-799 257 6 on on ADP issue-799 257 7 economic economic ADJ issue-799 257 8 growth growth NOUN issue-799 257 9 . . PUNCT issue-799 258 1 available available ADJ issue-799 258 2 at at ADP issue-799 258 3 : : PUNCT issue-799 258 4 https://www.brookings.edu/wp-content/uploads/2016/06/09_effects_income_tax_changes_economic https://www.brookings.edu/wp-content/uploads/2016/06/09_effects_income_tax_changes_economic ADJ issue-799 258 5 _ _ PUNCT issue-799 259 1 growth_gale_samwick.pdf growth_gale_samwick.pdf NOUN issue-799 259 2 ( ( PUNCT issue-799 259 3 accessed access VERB issue-799 259 4 march march PROPN issue-799 259 5 28 28 NUM issue-799 259 6 , , PUNCT issue-799 259 7 2020 2020 NUM issue-799 259 8 ) ) PUNCT issue-799 259 9 . . PUNCT issue-799 260 1 zubareva zubareva PROPN issue-799 260 2 , , PUNCT issue-799 260 3 i. i. PROPN issue-799 260 4 e. e. PROPN issue-799 260 5 ( ( PUNCT issue-799 260 6 2009 2009 NUM issue-799 260 7 ) ) PUNCT issue-799 260 8 . . PUNCT issue-799 261 1 printsip printsip PROPN issue-799 261 2 ekonomicheskogo ekonomicheskogo PROPN issue-799 261 3 osnovaniya osnovaniya PROPN issue-799 261 4 nalogov nalogov PROPN issue-799 261 5 – – PUNCT issue-799 261 6 eto eto PROPN issue-799 261 7 skrytoye skrytoye PROPN issue-799 261 8 oruzhiye oruzhiye PROPN issue-799 261 9 nalogoplatelshchika nalogoplatelshchika PROPN issue-799 261 10 ili ili PROPN issue-799 261 11 deklarativnaya deklarativnaya PROPN issue-799 261 12 norma norma PROPN issue-799 262 1 [ [ X issue-799 262 2 the the DET issue-799 262 3 principle principle NOUN issue-799 262 4 of of ADP issue-799 262 5 the the DET issue-799 262 6 economic economic ADJ issue-799 262 7 basis basis NOUN issue-799 262 8 of of ADP issue-799 262 9 taxes taxis NOUN issue-799 262 10 is be AUX issue-799 262 11 a a DET issue-799 262 12 taxpayer taxpayer NOUN issue-799 262 13 ’s ’s PART issue-799 262 14 hidden hide VERB issue-799 262 15 weapon weapon NOUN issue-799 262 16 or or CCONJ issue-799 262 17 declarative declarative NOUN issue-799 262 18 norm norm NOUN issue-799 262 19 ] ] PUNCT issue-799 262 20 . . PUNCT issue-799 263 1 vash vash PROPN issue-799 263 2 nalogovyy nalogovyy PROPN issue-799 263 3 advokat advokat PROPN issue-799 263 4 – – PUNCT issue-799 263 5 your your PRON issue-799 263 6 tax tax NOUN issue-799 263 7 attorney attorney NOUN issue-799 263 8 , , PUNCT issue-799 263 9 no no INTJ issue-799 263 10 . . NOUN issue-799 263 11 5 5 NUM issue-799 263 12 . . PUNCT