id	sid	tid	token	lemma	pos
issue-833	1	1	baltic	baltic	PROPN
issue-833	1	2	journal	journal	PROPN
issue-833	1	3	of	of	ADP
issue-833	1	4	economic	economic	ADJ
issue-833	1	5	studies	study	NOUN
issue-833	1	6	48	48	NUM
issue-833	1	7	vol	vol	NOUN
issue-833	1	8	.	.	PROPN
issue-833	2	1	6	6	NUM
issue-833	2	2	,	,	PUNCT
issue-833	2	3	no	no	INTJ
issue-833	2	4	.	.	NOUN
issue-833	2	5	3	3	NUM
issue-833	2	6	,	,	PUNCT
issue-833	2	7	2020	2020	NUM
issue-833	2	8	corresponding	correspond	VERB
issue-833	2	9	author	author	NOUN
issue-833	2	10	:	:	PUNCT
issue-833	2	11	1	1	NUM
issue-833	2	12	state	state	NOUN
issue-833	2	13	organization	organization	NOUN
issue-833	2	14	“	"	PUNCT
issue-833	2	15	institute	institute	NOUN
issue-833	2	16	for	for	ADP
issue-833	2	17	economics	economic	NOUN
issue-833	2	18	and	and	CCONJ
issue-833	2	19	forecasting	forecasting	NOUN
issue-833	2	20	of	of	ADP
issue-833	2	21	the	the	DET
issue-833	2	22	national	national	PROPN
issue-833	2	23	academy	academy	PROPN
issue-833	2	24	of	of	ADP
issue-833	2	25	sciences	sciences	PROPN
issue-833	2	26	of	of	ADP
issue-833	2	27	ukraine	ukraine	NOUN
issue-833	2	28	”	"	PUNCT
issue-833	2	29	,	,	PUNCT
issue-833	2	30	ukraine	ukraine	NOUN
issue-833	2	31	.	.	PUNCT
issue-833	3	1	e	e	X
issue-833	3	2	-	-	NOUN
issue-833	3	3	mail	mail	NOUN
issue-833	3	4	:	:	PUNCT
issue-833	3	5	ilunina@ukr.net	ilunina@ukr.net	PROPN
issue-833	3	6	orcid	orcid	PROPN
issue-833	3	7	:	:	PUNCT
issue-833	3	8	http://orcid.org/0000-0003-3812-4802	http://orcid.org/0000-0003-3812-4802	PROPN
issue-833	3	9	researcherid	researcherid	NOUN
issue-833	3	10	:	:	PUNCT
issue-833	3	11	aap-2680	aap-2680	NOUN
issue-833	3	12	-	-	PUNCT
issue-833	3	13	2020	2020	NUM
issue-833	3	14	2	2	NUM
issue-833	3	15	state	state	NOUN
issue-833	3	16	organization	organization	NOUN
issue-833	3	17	“	"	PUNCT
issue-833	3	18	institute	institute	NOUN
issue-833	3	19	for	for	ADP
issue-833	3	20	economics	economic	NOUN
issue-833	3	21	and	and	CCONJ
issue-833	3	22	forecasting	forecasting	NOUN
issue-833	3	23	of	of	ADP
issue-833	3	24	the	the	DET
issue-833	3	25	national	national	PROPN
issue-833	3	26	academy	academy	PROPN
issue-833	3	27	of	of	ADP
issue-833	3	28	sciences	sciences	PROPN
issue-833	3	29	of	of	ADP
issue-833	3	30	ukraine	ukraine	NOUN
issue-833	3	31	”	"	PUNCT
issue-833	3	32	,	,	PUNCT
issue-833	3	33	ukraine	ukraine	NOUN
issue-833	3	34	.	.	PUNCT
issue-833	4	1	e	e	X
issue-833	4	2	-	-	NOUN
issue-833	4	3	mail	mail	NOUN
issue-833	4	4	:	:	PUNCT
issue-833	4	5	bilousova.os@gmail.com	bilousova.os@gmail.com	PROPN
issue-833	4	6	orcid	orcid	PROPN
issue-833	4	7	:	:	PUNCT
issue-833	4	8	https://orcid.org/0000-0001-7434-3469	https://orcid.org/0000-0001-7434-3469	NOUN
issue-833	4	9	researcherid	researcherid	VERB
issue-833	4	10	:	:	PUNCT
issue-833	4	11	aab-1694	aab-1694	NOUN
issue-833	4	12	-	-	PUNCT
issue-833	4	13	2019	2019	NUM
issue-833	4	14	3	3	NUM
issue-833	4	15	state	state	NOUN
issue-833	4	16	organization	organization	NOUN
issue-833	4	17	“	"	PUNCT
issue-833	4	18	institute	institute	NOUN
issue-833	4	19	for	for	ADP
issue-833	4	20	economics	economic	NOUN
issue-833	4	21	and	and	CCONJ
issue-833	4	22	forecasting	forecasting	NOUN
issue-833	4	23	of	of	ADP
issue-833	4	24	the	the	DET
issue-833	4	25	national	national	PROPN
issue-833	4	26	academy	academy	PROPN
issue-833	4	27	of	of	ADP
issue-833	4	28	sciences	sciences	PROPN
issue-833	4	29	of	of	ADP
issue-833	4	30	ukraine	ukraine	NOUN
issue-833	4	31	”	"	PUNCT
issue-833	4	32	,	,	PUNCT
issue-833	4	33	ukraine	ukraine	NOUN
issue-833	4	34	.	.	PUNCT
issue-833	5	1	e	e	X
issue-833	5	2	-	-	NOUN
issue-833	5	3	mail	mail	NOUN
issue-833	5	4	:	:	PUNCT
issue-833	5	5	nata.frolova99@gmail.com	nata.frolova99@gmail.com	X
issue-833	6	1	orcid	orcid	NOUN
issue-833	6	2	:	:	PUNCT
issue-833	6	3	https://orcid.org/0000-0002-7979-950x	https://orcid.org/0000-0002-7979-950x	PROPN
issue-833	6	4	doi	doi	PROPN
issue-833	6	5	:	:	PUNCT
issue-833	6	6	https://doi.org/10.30525/2256-0742/2020-6-3-48-58	https://doi.org/10.30525/2256-0742/2020-6-3-48-58	PROPN
issue-833	6	7	tax	tax	NOUN
issue-833	6	8	reforms	reform	NOUN
issue-833	6	9	for	for	ADP
issue-833	6	10	the	the	DET
issue-833	6	11	development	development	NOUN
issue-833	6	12	of	of	ADP
issue-833	6	13	fiscal	fiscal	ADJ
issue-833	6	14	space	space	NOUN
issue-833	6	15	inna	inna	NOUN
issue-833	6	16	lunina1	lunina1	PROPN
issue-833	6	17	,	,	PUNCT
issue-833	6	18	olena	olena	PROPN
issue-833	6	19	bilousova2	bilousova2	PROPN
issue-833	6	20	,	,	PUNCT
issue-833	6	21	nataliya	nataliya	PROPN
issue-833	6	22	frolova3	frolova3	PROPN
issue-833	6	23	abstract	abstract	PROPN
issue-833	6	24	.	.	PUNCT
issue-833	7	1	a	a	DET
issue-833	7	2	reduction	reduction	NOUN
issue-833	7	3	of	of	ADP
issue-833	7	4	the	the	DET
issue-833	7	5	tax	tax	NOUN
issue-833	7	6	burden	burden	NOUN
issue-833	7	7	on	on	ADP
issue-833	7	8	corporate	corporate	ADJ
issue-833	7	9	income	income	NOUN
issue-833	7	10	in	in	ADP
issue-833	7	11	order	order	NOUN
issue-833	7	12	to	to	PART
issue-833	7	13	stimulate	stimulate	VERB
issue-833	7	14	drivers	driver	NOUN
issue-833	7	15	of	of	ADP
issue-833	7	16	economic	economic	ADJ
issue-833	7	17	development	development	NOUN
issue-833	7	18	has	have	AUX
issue-833	7	19	become	become	VERB
issue-833	7	20	the	the	DET
issue-833	7	21	important	important	ADJ
issue-833	7	22	issue	issue	NOUN
issue-833	7	23	of	of	ADP
issue-833	7	24	tax	tax	NOUN
issue-833	7	25	reform	reform	NOUN
issue-833	7	26	in	in	ADP
issue-833	7	27	many	many	ADJ
issue-833	7	28	countries	country	NOUN
issue-833	7	29	in	in	ADP
issue-833	7	30	recent	recent	ADJ
issue-833	7	31	decades	decade	NOUN
issue-833	7	32	.	.	PUNCT
issue-833	8	1	tax	tax	NOUN
issue-833	8	2	competition	competition	NOUN
issue-833	8	3	forces	force	VERB
issue-833	8	4	national	national	ADJ
issue-833	8	5	governments	government	NOUN
issue-833	8	6	to	to	PART
issue-833	8	7	take	take	VERB
issue-833	8	8	well	well	ADV
issue-833	8	9	-	-	PUNCT
issue-833	8	10	balanced	balance	VERB
issue-833	8	11	solution	solution	NOUN
issue-833	8	12	on	on	ADP
issue-833	8	13	increasing	increase	VERB
issue-833	8	14	outward	outward	ADV
issue-833	8	15	and	and	CCONJ
issue-833	8	16	domestic	domestic	ADJ
issue-833	8	17	investments	investment	NOUN
issue-833	8	18	as	as	ADV
issue-833	8	19	well	well	ADV
issue-833	8	20	as	as	ADP
issue-833	8	21	ensuring	ensure	VERB
issue-833	8	22	the	the	DET
issue-833	8	23	fiscal	fiscal	ADJ
issue-833	8	24	capacity	capacity	NOUN
issue-833	8	25	of	of	ADP
issue-833	8	26	the	the	DET
issue-833	8	27	budget	budget	NOUN
issue-833	8	28	to	to	PART
issue-833	8	29	cope	cope	VERB
issue-833	8	30	with	with	ADP
issue-833	8	31	urgent	urgent	ADJ
issue-833	8	32	socio	socio	NOUN
issue-833	8	33	-	-	PUNCT
issue-833	8	34	economic	economic	ADJ
issue-833	8	35	problems	problem	NOUN
issue-833	8	36	under	under	ADP
issue-833	8	37	enhancing	enhance	VERB
issue-833	8	38	fiscal	fiscal	ADJ
issue-833	8	39	risks	risk	NOUN
issue-833	8	40	.	.	PUNCT
issue-833	9	1	the	the	DET
issue-833	9	2	purpose	purpose	NOUN
issue-833	9	3	of	of	ADP
issue-833	9	4	the	the	DET
issue-833	9	5	article	article	NOUN
issue-833	9	6	is	be	AUX
issue-833	9	7	to	to	PART
issue-833	9	8	assess	assess	VERB
issue-833	9	9	the	the	DET
issue-833	9	10	impact	impact	NOUN
issue-833	9	11	of	of	ADP
issue-833	9	12	tax	tax	NOUN
issue-833	9	13	reforms	reform	NOUN
issue-833	9	14	,	,	PUNCT
issue-833	9	15	addressing	address	VERB
issue-833	9	16	reducing	reduce	VERB
issue-833	9	17	the	the	DET
issue-833	9	18	corporate	corporate	ADJ
issue-833	9	19	income	income	NOUN
issue-833	9	20	tax	tax	NOUN
issue-833	9	21	burden	burden	NOUN
issue-833	9	22	,	,	PUNCT
issue-833	9	23	on	on	ADP
issue-833	9	24	the	the	DET
issue-833	9	25	fiscal	fiscal	ADJ
issue-833	9	26	space	space	NOUN
issue-833	9	27	and	and	CCONJ
issue-833	9	28	investment	investment	NOUN
issue-833	9	29	processes	process	NOUN
issue-833	9	30	in	in	ADP
issue-833	9	31	the	the	DET
issue-833	9	32	eu	eu	PROPN
issue-833	9	33	countries	country	NOUN
issue-833	9	34	and	and	CCONJ
issue-833	9	35	ukraine	ukraine	NOUN
issue-833	9	36	,	,	PUNCT
issue-833	9	37	to	to	PART
issue-833	9	38	establish	establish	VERB
issue-833	9	39	directions	direction	NOUN
issue-833	9	40	of	of	ADP
issue-833	9	41	improvement	improvement	NOUN
issue-833	9	42	of	of	ADP
issue-833	9	43	the	the	DET
issue-833	9	44	tax	tax	NOUN
issue-833	9	45	system	system	NOUN
issue-833	9	46	in	in	ADP
issue-833	9	47	ukraine	ukraine	NOUN
issue-833	9	48	and	and	CCONJ
issue-833	9	49	other	other	ADJ
issue-833	9	50	transition	transition	NOUN
issue-833	9	51	economies	economy	NOUN
issue-833	9	52	in	in	ADP
issue-833	9	53	order	order	NOUN
issue-833	9	54	to	to	PART
issue-833	9	55	spur	spur	VERB
issue-833	9	56	the	the	DET
issue-833	9	57	expansion	expansion	NOUN
issue-833	9	58	of	of	ADP
issue-833	9	59	fiscal	fiscal	ADJ
issue-833	9	60	space	space	NOUN
issue-833	9	61	.	.	PUNCT
issue-833	10	1	the	the	DET
issue-833	10	2	research	research	NOUN
issue-833	10	3	subject	subject	NOUN
issue-833	10	4	covers	cover	VERB
issue-833	10	5	tax	tax	NOUN
issue-833	10	6	policy	policy	NOUN
issue-833	10	7	settings	setting	NOUN
issue-833	10	8	that	that	PRON
issue-833	10	9	shape	shape	VERB
issue-833	10	10	fiscal	fiscal	ADJ
issue-833	10	11	space	space	NOUN
issue-833	10	12	development	development	NOUN
issue-833	10	13	.	.	PUNCT
issue-833	11	1	research	research	NOUN
issue-833	11	2	methodology	methodology	NOUN
issue-833	11	3	.	.	PUNCT
issue-833	12	1	in	in	ADP
issue-833	12	2	accordance	accordance	NOUN
issue-833	12	3	with	with	ADP
issue-833	12	4	the	the	DET
issue-833	12	5	purpose	purpose	NOUN
issue-833	12	6	of	of	ADP
issue-833	12	7	the	the	DET
issue-833	12	8	article	article	NOUN
issue-833	12	9	,	,	PUNCT
issue-833	12	10	the	the	DET
issue-833	12	11	research	research	NOUN
issue-833	12	12	methods	method	NOUN
issue-833	12	13	are	be	AUX
issue-833	12	14	set	set	VERB
issue-833	12	15	as	as	SCONJ
issue-833	12	16	follows	follow	VERB
issue-833	12	17	:	:	PUNCT
issue-833	12	18	abstract	abstract	ADJ
issue-833	12	19	-	-	PUNCT
issue-833	12	20	logical	logical	ADJ
issue-833	12	21	;	;	PUNCT
issue-833	12	22	systemic	systemic	ADJ
issue-833	12	23	analysis	analysis	NOUN
issue-833	12	24	;	;	PUNCT
issue-833	12	25	analysis	analysis	NOUN
issue-833	12	26	and	and	CCONJ
issue-833	12	27	synthesis	synthesis	NOUN
issue-833	12	28	;	;	PUNCT
issue-833	12	29	graphical	graphical	ADJ
issue-833	12	30	method	method	NOUN
issue-833	12	31	.	.	PUNCT
issue-833	13	1	findings	finding	NOUN
issue-833	13	2	.	.	PUNCT
issue-833	14	1	by	by	ADP
issue-833	14	2	summing	sum	VERB
issue-833	14	3	up	up	ADP
issue-833	14	4	theoretical	theoretical	ADJ
issue-833	14	5	ideas	idea	NOUN
issue-833	14	6	on	on	ADP
issue-833	14	7	the	the	DET
issue-833	14	8	issue	issue	NOUN
issue-833	14	9	of	of	ADP
issue-833	14	10	feasibility	feasibility	NOUN
issue-833	14	11	of	of	ADP
issue-833	14	12	cutting	cut	VERB
issue-833	14	13	corporate	corporate	ADJ
issue-833	14	14	income	income	NOUN
issue-833	14	15	tax	tax	NOUN
issue-833	14	16	,	,	PUNCT
issue-833	14	17	we	we	PRON
issue-833	14	18	have	have	AUX
issue-833	14	19	arrived	arrive	VERB
issue-833	14	20	at	at	ADP
issue-833	14	21	the	the	DET
issue-833	14	22	conclusion	conclusion	NOUN
issue-833	14	23	that	that	SCONJ
issue-833	14	24	this	this	DET
issue-833	14	25	measure	measure	NOUN
issue-833	14	26	has	have	AUX
issue-833	14	27	a	a	DET
issue-833	14	28	significant	significant	ADJ
issue-833	14	29	impact	impact	NOUN
issue-833	14	30	on	on	ADP
issue-833	14	31	the	the	DET
issue-833	14	32	improvement	improvement	NOUN
issue-833	14	33	of	of	ADP
issue-833	14	34	tax	tax	NOUN
issue-833	14	35	competitiveness	competitiveness	NOUN
issue-833	14	36	of	of	ADP
issue-833	14	37	the	the	DET
issue-833	14	38	national	national	ADJ
issue-833	14	39	economy	economy	NOUN
issue-833	14	40	.	.	PUNCT
issue-833	15	1	the	the	DET
issue-833	15	2	gain	gain	NOUN
issue-833	15	3	from	from	ADP
issue-833	15	4	its	its	PRON
issue-833	15	5	application	application	NOUN
issue-833	15	6	is	be	AUX
issue-833	15	7	confirmed	confirm	VERB
issue-833	15	8	by	by	ADP
issue-833	15	9	the	the	DET
issue-833	15	10	best	good	ADJ
issue-833	15	11	practices	practice	NOUN
issue-833	15	12	of	of	ADP
issue-833	15	13	many	many	ADJ
issue-833	15	14	european	european	ADJ
issue-833	15	15	countries	country	NOUN
issue-833	15	16	.	.	PUNCT
issue-833	16	1	the	the	DET
issue-833	16	2	results	result	NOUN
issue-833	16	3	of	of	ADP
issue-833	16	4	the	the	DET
issue-833	16	5	tax	tax	NOUN
issue-833	16	6	reform	reform	NOUN
issue-833	16	7	in	in	ADP
issue-833	16	8	ukraine	ukraine	NOUN
issue-833	16	9	have	have	AUX
issue-833	16	10	proved	prove	VERB
issue-833	16	11	that	that	SCONJ
issue-833	16	12	a	a	DET
issue-833	16	13	traditional	traditional	ADJ
issue-833	16	14	approach	approach	NOUN
issue-833	16	15	to	to	ADP
issue-833	16	16	the	the	DET
issue-833	16	17	choice	choice	NOUN
issue-833	16	18	of	of	ADP
issue-833	16	19	tax	tax	NOUN
issue-833	16	20	issues	issue	NOUN
issue-833	16	21	–	–	PUNCT
issue-833	16	22	in	in	ADP
issue-833	16	23	contrast	contrast	NOUN
issue-833	16	24	with	with	ADP
issue-833	16	25	developed	develop	VERB
issue-833	16	26	economies	economy	NOUN
issue-833	16	27	–	–	PUNCT
issue-833	16	28	do	do	AUX
issue-833	16	29	not	not	PART
issue-833	16	30	comply	comply	VERB
issue-833	16	31	with	with	ADP
issue-833	16	32	theoretical	theoretical	ADJ
issue-833	16	33	provisions	provision	NOUN
issue-833	16	34	on	on	ADP
issue-833	16	35	increasing	increase	VERB
issue-833	16	36	the	the	DET
issue-833	16	37	competitiveness	competitiveness	NOUN
issue-833	16	38	of	of	ADP
issue-833	16	39	the	the	DET
issue-833	16	40	national	national	ADJ
issue-833	16	41	economy	economy	NOUN
issue-833	16	42	and	and	CCONJ
issue-833	16	43	fostering	foster	VERB
issue-833	16	44	investments	investment	NOUN
issue-833	16	45	.	.	PUNCT
issue-833	17	1	this	this	PRON
issue-833	17	2	is	be	AUX
issue-833	17	3	conditional	conditional	ADJ
issue-833	17	4	on	on	ADP
issue-833	17	5	the	the	DET
issue-833	17	6	specific	specific	ADJ
issue-833	17	7	tax	tax	NOUN
issue-833	17	8	effects	effect	NOUN
issue-833	17	9	in	in	ADP
issue-833	17	10	ukraine	ukraine	NOUN
issue-833	17	11	due	due	ADP
issue-833	17	12	to	to	ADP
issue-833	17	13	the	the	DET
issue-833	17	14	restriction	restriction	NOUN
issue-833	17	15	of	of	ADP
issue-833	17	16	the	the	DET
issue-833	17	17	key	key	ADJ
issue-833	17	18	economic	economic	ADJ
issue-833	17	19	freedoms	freedom	NOUN
issue-833	17	20	(	(	PUNCT
issue-833	17	21	investment	investment	NOUN
issue-833	17	22	,	,	PUNCT
issue-833	17	23	financial	financial	ADJ
issue-833	17	24	,	,	PUNCT
issue-833	17	25	property	property	NOUN
issue-833	17	26	rights	right	NOUN
issue-833	17	27	protection	protection	NOUN
issue-833	17	28	and	and	CCONJ
issue-833	17	29	judicial	judicial	ADJ
issue-833	17	30	effectiveness	effectiveness	NOUN
issue-833	17	31	)	)	PUNCT
issue-833	17	32	needed	need	VERB
issue-833	17	33	for	for	ADP
issue-833	17	34	successful	successful	ADJ
issue-833	17	35	entrepreneurship	entrepreneurship	NOUN
issue-833	17	36	,	,	PUNCT
issue-833	17	37	as	as	ADV
issue-833	17	38	well	well	ADV
issue-833	17	39	as	as	ADP
issue-833	17	40	of	of	ADP
issue-833	17	41	a	a	DET
issue-833	17	42	high	high	ADJ
issue-833	17	43	rate	rate	NOUN
issue-833	17	44	of	of	ADP
issue-833	17	45	corruption	corruption	NOUN
issue-833	17	46	,	,	PUNCT
issue-833	17	47	which	which	PRON
issue-833	17	48	increases	increase	VERB
issue-833	17	49	the	the	DET
issue-833	17	50	costs	cost	NOUN
issue-833	17	51	of	of	ADP
issue-833	17	52	business	business	NOUN
issue-833	17	53	activity	activity	NOUN
issue-833	17	54	.	.	PUNCT
issue-833	18	1	such	such	ADJ
issue-833	18	2	effects	effect	NOUN
issue-833	18	3	include	include	VERB
issue-833	18	4	,	,	PUNCT
issue-833	18	5	in	in	ADP
issue-833	18	6	particular	particular	ADJ
issue-833	18	7	,	,	PUNCT
issue-833	18	8	a	a	DET
issue-833	18	9	drop	drop	NOUN
issue-833	18	10	of	of	ADP
issue-833	18	11	tax	tax	NOUN
issue-833	18	12	revenues	revenue	NOUN
issue-833	18	13	in	in	ADP
issue-833	18	14	the	the	DET
issue-833	18	15	short	short	ADJ
issue-833	18	16	and	and	CCONJ
issue-833	18	17	long	long	ADJ
issue-833	18	18	term	term	NOUN
issue-833	18	19	while	while	SCONJ
issue-833	18	20	reducing	reduce	VERB
issue-833	18	21	the	the	DET
issue-833	18	22	level	level	NOUN
issue-833	18	23	of	of	ADP
issue-833	18	24	corporate	corporate	ADJ
issue-833	18	25	income	income	NOUN
issue-833	18	26	taxation	taxation	NOUN
issue-833	18	27	;	;	PUNCT
issue-833	18	28	a	a	DET
issue-833	18	29	high	high	ADJ
issue-833	18	30	level	level	NOUN
issue-833	18	31	of	of	ADP
issue-833	18	32	tax	tax	NOUN
issue-833	18	33	evasion	evasion	NOUN
issue-833	18	34	,	,	PUNCT
issue-833	18	35	capital	capital	NOUN
issue-833	18	36	outflow	outflow	NOUN
issue-833	18	37	instead	instead	ADV
issue-833	18	38	of	of	ADP
issue-833	18	39	expanding	expand	VERB
issue-833	18	40	investment	investment	NOUN
issue-833	18	41	in	in	ADP
issue-833	18	42	the	the	DET
issue-833	18	43	national	national	ADJ
issue-833	18	44	economy	economy	NOUN
issue-833	18	45	.	.	PUNCT
issue-833	19	1	it	it	PRON
issue-833	19	2	is	be	AUX
issue-833	19	3	argued	argue	VERB
issue-833	19	4	that	that	SCONJ
issue-833	19	5	the	the	DET
issue-833	19	6	emphasis	emphasis	NOUN
issue-833	19	7	while	while	SCONJ
issue-833	19	8	carrying	carry	VERB
issue-833	19	9	out	out	ADP
issue-833	19	10	tax	tax	NOUN
issue-833	19	11	reforms	reform	NOUN
issue-833	19	12	and	and	CCONJ
issue-833	19	13	expanding	expand	VERB
issue-833	19	14	fiscal	fiscal	ADJ
issue-833	19	15	space	space	NOUN
issue-833	19	16	in	in	ADP
issue-833	19	17	transition	transition	NOUN
issue-833	19	18	economies	economy	NOUN
issue-833	19	19	considering	consider	VERB
issue-833	19	20	the	the	DET
issue-833	19	21	specific	specific	ADJ
issue-833	19	22	effects	effect	NOUN
issue-833	19	23	of	of	ADP
issue-833	19	24	changing	change	VERB
issue-833	19	25	corporate	corporate	ADJ
issue-833	19	26	income	income	NOUN
issue-833	19	27	tax	tax	NOUN
issue-833	19	28	provisions	provision	NOUN
issue-833	19	29	,	,	PUNCT
issue-833	19	30	should	should	AUX
issue-833	19	31	be	be	AUX
issue-833	19	32	made	make	VERB
issue-833	19	33	on	on	ADP
issue-833	19	34	ensuring	ensure	VERB
issue-833	19	35	the	the	DET
issue-833	19	36	long	long	ADJ
issue-833	19	37	-	-	PUNCT
issue-833	19	38	term	term	NOUN
issue-833	19	39	sustainability	sustainability	NOUN
issue-833	19	40	of	of	ADP
issue-833	19	41	public	public	ADJ
issue-833	19	42	finances	finance	NOUN
issue-833	19	43	through	through	ADP
issue-833	19	44	measures	measure	NOUN
issue-833	19	45	of	of	ADP
issue-833	19	46	budget	budget	NOUN
issue-833	19	47	adjustments	adjustment	NOUN
issue-833	19	48	aimed	aim	VERB
issue-833	19	49	at	at	ADP
issue-833	19	50	avoidance	avoidance	NOUN
issue-833	19	51	shifting	shift	VERB
issue-833	19	52	the	the	DET
issue-833	19	53	existing	exist	VERB
issue-833	19	54	fiscal	fiscal	ADJ
issue-833	19	55	problems	problem	NOUN
issue-833	19	56	on	on	ADP
issue-833	19	57	future	future	ADJ
issue-833	19	58	generations	generation	NOUN
issue-833	19	59	;	;	PUNCT
issue-833	19	60	harmonization	harmonization	NOUN
issue-833	19	61	of	of	ADP
issue-833	19	62	national	national	ADJ
issue-833	19	63	tax	tax	NOUN
issue-833	19	64	legislation	legislation	NOUN
issue-833	19	65	with	with	ADP
issue-833	19	66	the	the	DET
issue-833	19	67	eu	eu	PROPN
issue-833	19	68	regulations	regulation	NOUN
issue-833	19	69	and	and	CCONJ
issue-833	19	70	prevention	prevention	NOUN
issue-833	19	71	of	of	ADP
issue-833	19	72	tax	tax	NOUN
issue-833	19	73	evasion	evasion	NOUN
issue-833	19	74	;	;	PUNCT
issue-833	19	75	increasing	increase	VERB
issue-833	19	76	the	the	DET
issue-833	19	77	financial	financial	ADJ
issue-833	19	78	capacity	capacity	NOUN
issue-833	19	79	of	of	ADP
issue-833	19	80	enterprises	enterprise	NOUN
issue-833	19	81	by	by	ADP
issue-833	19	82	introducing	introduce	VERB
issue-833	19	83	targeted	target	VERB
issue-833	19	84	innovation	innovation	NOUN
issue-833	19	85	tax	tax	NOUN
issue-833	19	86	incentives	incentive	NOUN
issue-833	19	87	,	,	PUNCT
issue-833	19	88	which	which	PRON
issue-833	19	89	will	will	AUX
issue-833	19	90	gain	gain	VERB
issue-833	19	91	higher	high	ADJ
issue-833	19	92	competitiveness	competitiveness	NOUN
issue-833	19	93	of	of	ADP
issue-833	19	94	the	the	DET
issue-833	19	95	country	country	NOUN
issue-833	19	96	in	in	ADP
issue-833	19	97	the	the	DET
issue-833	19	98	world	world	NOUN
issue-833	19	99	markets	market	NOUN
issue-833	19	100	and	and	CCONJ
issue-833	19	101	as	as	ADP
issue-833	19	102	a	a	DET
issue-833	19	103	result	result	NOUN
issue-833	19	104	facilitate	facilitate	VERB
issue-833	19	105	the	the	DET
issue-833	19	106	growth	growth	NOUN
issue-833	19	107	of	of	ADP
issue-833	19	108	the	the	DET
issue-833	19	109	country	country	NOUN
issue-833	19	110	’s	’s	PART
issue-833	19	111	future	future	ADJ
issue-833	19	112	revenue	revenue	NOUN
issue-833	19	113	receipts	receipt	NOUN
issue-833	19	114	.	.	PUNCT
issue-833	20	1	key	key	ADJ
issue-833	20	2	words	word	NOUN
issue-833	20	3	:	:	PUNCT
issue-833	20	4	tax	tax	NOUN
issue-833	20	5	reform	reform	NOUN
issue-833	20	6	,	,	PUNCT
issue-833	20	7	tax	tax	NOUN
issue-833	20	8	burden	burden	NOUN
issue-833	20	9	,	,	PUNCT
issue-833	20	10	investment	investment	NOUN
issue-833	20	11	rate	rate	NOUN
issue-833	20	12	,	,	PUNCT
issue-833	20	13	fiscal	fiscal	ADJ
issue-833	20	14	space	space	NOUN
issue-833	20	15	,	,	PUNCT
issue-833	20	16	corruption	corruption	NOUN
issue-833	20	17	,	,	PUNCT
issue-833	20	18	shadow	shadow	NOUN
issue-833	20	19	economy	economy	NOUN
issue-833	20	20	,	,	PUNCT
issue-833	20	21	targeted	target	VERB
issue-833	20	22	innovation	innovation	NOUN
issue-833	20	23	tax	tax	NOUN
issue-833	20	24	incentives	incentive	NOUN
issue-833	20	25	.	.	PUNCT
issue-833	21	1	jel	jel	PROPN
issue-833	21	2	classification	classification	NOUN
issue-833	21	3	:	:	PUNCT
issue-833	21	4	e22	e22	NOUN
issue-833	21	5	,	,	PUNCT
issue-833	21	6	h20	h20	PROPN
issue-833	21	7	,	,	PUNCT
issue-833	21	8	o23	o23	PROPN
issue-833	21	9	baltic	baltic	PROPN
issue-833	21	10	journal	journal	PROPN
issue-833	21	11	of	of	ADP
issue-833	21	12	economic	economic	ADJ
issue-833	21	13	studies	study	NOUN
issue-833	21	14	49	49	NUM
issue-833	21	15	vol	vol	NOUN
issue-833	21	16	.	.	PROPN
issue-833	22	1	6	6	NUM
issue-833	22	2	,	,	PUNCT
issue-833	22	3	no	no	INTJ
issue-833	22	4	.	.	NOUN
issue-833	22	5	3	3	NUM
issue-833	22	6	,	,	PUNCT
issue-833	22	7	2020	2020	NUM
issue-833	22	8	1	1	NUM
issue-833	22	9	.	.	PUNCT
issue-833	22	10	introduction	introduction	NOUN
issue-833	22	11	a	a	DET
issue-833	22	12	reduction	reduction	NOUN
issue-833	22	13	of	of	ADP
issue-833	22	14	the	the	DET
issue-833	22	15	tax	tax	NOUN
issue-833	22	16	burden	burden	NOUN
issue-833	22	17	on	on	ADP
issue-833	22	18	corporate	corporate	ADJ
issue-833	22	19	income	income	NOUN
issue-833	22	20	,	,	PUNCT
issue-833	22	21	in	in	ADP
issue-833	22	22	particular	particular	ADJ
issue-833	22	23	by	by	ADP
issue-833	22	24	reducing	reduce	VERB
issue-833	22	25	the	the	DET
issue-833	22	26	corporate	corporate	ADJ
issue-833	22	27	income	income	NOUN
issue-833	22	28	tax	tax	NOUN
issue-833	22	29	rate	rate	NOUN
issue-833	22	30	has	have	AUX
issue-833	22	31	become	become	VERB
issue-833	22	32	the	the	DET
issue-833	22	33	important	important	ADJ
issue-833	22	34	issue	issue	NOUN
issue-833	22	35	of	of	ADP
issue-833	22	36	tax	tax	NOUN
issue-833	22	37	reform	reform	NOUN
issue-833	22	38	in	in	ADP
issue-833	22	39	ukraine	ukraine	NOUN
issue-833	22	40	,	,	PUNCT
issue-833	22	41	as	as	ADV
issue-833	22	42	well	well	ADV
issue-833	22	43	as	as	ADP
issue-833	22	44	in	in	ADP
issue-833	22	45	many	many	ADJ
issue-833	22	46	countries	country	NOUN
issue-833	22	47	in	in	ADP
issue-833	22	48	europe	europe	PROPN
issue-833	22	49	and	and	CCONJ
issue-833	22	50	worldwide	worldwide	ADV
issue-833	22	51	in	in	ADP
issue-833	22	52	recent	recent	ADJ
issue-833	22	53	decades	decade	NOUN
issue-833	22	54	.	.	PUNCT
issue-833	23	1	the	the	DET
issue-833	23	2	top	top	ADJ
issue-833	23	3	corporate	corporate	ADJ
issue-833	23	4	tax	tax	NOUN
issue-833	23	5	rate	rate	NOUN
issue-833	23	6	in	in	ADP
issue-833	23	7	the	the	DET
issue-833	23	8	eu	eu	PROPN
issue-833	23	9	countries	country	NOUN
issue-833	23	10	(	(	PUNCT
issue-833	23	11	eu-28	eu-28	ADV
issue-833	23	12	)	)	PUNCT
issue-833	23	13	in	in	ADP
issue-833	23	14	2018	2018	NUM
issue-833	23	15	,	,	PUNCT
issue-833	23	16	according	accord	VERB
issue-833	23	17	to	to	ADP
issue-833	23	18	eurostat	eurostat	PROPN
issue-833	23	19	,	,	PUNCT
issue-833	23	20	averaged	average	VERB
issue-833	23	21	at	at	ADP
issue-833	23	22	21.9	21.9	NUM
issue-833	23	23	%	%	NOUN
issue-833	23	24	compared	compare	VERB
issue-833	23	25	with	with	ADP
issue-833	23	26	23.8	23.8	NUM
issue-833	23	27	%	%	NOUN
issue-833	23	28	in	in	ADP
issue-833	23	29	2009	2009	NUM
issue-833	23	30	and	and	CCONJ
issue-833	23	31	33.5	33.5	NUM
issue-833	23	32	%	%	NOUN
issue-833	23	33	in	in	ADP
issue-833	23	34	1999	1999	NUM
issue-833	23	35	.	.	PUNCT
issue-833	24	1	employers	employer	NOUN
issue-833	24	2	’	’	PART
issue-833	24	3	compulsory	compulsory	ADJ
issue-833	24	4	social	social	ADJ
issue-833	24	5	security	security	NOUN
issue-833	24	6	contributions	contribution	NOUN
issue-833	24	7	in	in	ADP
issue-833	24	8	the	the	DET
issue-833	24	9	eu	eu	PROPN
issue-833	24	10	countries	country	NOUN
issue-833	24	11	decreased	decrease	VERB
issue-833	24	12	from	from	ADP
issue-833	24	13	24.8	24.8	NUM
issue-833	24	14	%	%	NOUN
issue-833	24	15	to	to	ADP
issue-833	24	16	22.2	22.2	NUM
issue-833	24	17	%	%	NOUN
issue-833	24	18	on	on	ADP
issue-833	24	19	average	average	NOUN
issue-833	24	20	for	for	ADP
issue-833	24	21	the	the	DET
issue-833	24	22	period	period	NOUN
issue-833	24	23	2009	2009	NUM
issue-833	24	24	-	-	SYM
issue-833	24	25	2018	2018	NUM
issue-833	24	26	(	(	PUNCT
issue-833	24	27	employer	employer	NOUN
issue-833	24	28	social	social	ADJ
issue-833	24	29	security	security	NOUN
issue-833	24	30	tax	tax	NOUN
issue-833	24	31	rates	rate	NOUN
issue-833	24	32	,	,	PUNCT
issue-833	24	33	2019	2019	NUM
issue-833	24	34	)	)	PUNCT
issue-833	24	35	.	.	PUNCT
issue-833	25	1	at	at	ADP
issue-833	25	2	the	the	DET
issue-833	25	3	same	same	ADJ
issue-833	25	4	time	time	NOUN
issue-833	25	5	,	,	PUNCT
issue-833	25	6	tax	tax	NOUN
issue-833	25	7	ratio	ratio	NOUN
issue-833	25	8	in	in	ADP
issue-833	25	9	the	the	DET
issue-833	25	10	eu	eu	PROPN
issue-833	25	11	countries	country	NOUN
issue-833	25	12	increased	increase	VERB
issue-833	25	13	from	from	ADP
issue-833	25	14	37.7	37.7	NUM
issue-833	25	15	%	%	NOUN
issue-833	25	16	gdp	gdp	NOUN
issue-833	25	17	on	on	ADP
issue-833	25	18	average	average	NOUN
issue-833	25	19	during	during	ADP
issue-833	25	20	2004	2004	NUM
issue-833	25	21	-	-	SYM
issue-833	25	22	2008	2008	NUM
issue-833	25	23	to	to	ADP
issue-833	25	24	37.8	37.8	NUM
issue-833	25	25	%	%	NOUN
issue-833	25	26	gdp	gdp	NOUN
issue-833	25	27	in	in	ADP
issue-833	25	28	2009	2009	NUM
issue-833	25	29	-	-	SYM
issue-833	25	30	2013	2013	NUM
issue-833	25	31	and	and	CCONJ
issue-833	25	32	peaked	peak	VERB
issue-833	25	33	38.7	38.7	NUM
issue-833	25	34	%	%	NOUN
issue-833	25	35	gdp	gdp	NOUN
issue-833	25	36	in	in	ADP
issue-833	25	37	2014	2014	NUM
issue-833	25	38	-	-	SYM
issue-833	25	39	2017	2017	NUM
issue-833	25	40	.	.	PUNCT
issue-833	26	1	in	in	ADP
issue-833	26	2	ukraine	ukraine	NOUN
issue-833	26	3	,	,	PUNCT
issue-833	26	4	the	the	DET
issue-833	26	5	corporate	corporate	ADJ
issue-833	26	6	income	income	NOUN
issue-833	26	7	tax	tax	NOUN
issue-833	26	8	rate	rate	NOUN
issue-833	26	9	decreased	decrease	VERB
issue-833	26	10	from	from	ADP
issue-833	26	11	30	30	NUM
issue-833	26	12	%	%	NOUN
issue-833	26	13	in	in	ADP
issue-833	26	14	1999	1999	NUM
issue-833	26	15	to	to	ADP
issue-833	26	16	21	21	NUM
issue-833	26	17	%	%	NOUN
issue-833	26	18	in	in	ADP
issue-833	26	19	2009	2009	NUM
issue-833	26	20	and	and	CCONJ
issue-833	26	21	then	then	ADV
issue-833	26	22	in	in	ADP
issue-833	26	23	2014	2014	NUM
issue-833	26	24	it	it	PRON
issue-833	26	25	dropped	drop	VERB
issue-833	26	26	to	to	ADP
issue-833	26	27	18	18	NUM
issue-833	26	28	%	%	NOUN
issue-833	26	29	.	.	PUNCT
issue-833	27	1	employers	employer	NOUN
issue-833	27	2	’	'	PUNCT
issue-833	27	3	compulsory	compulsory	ADJ
issue-833	27	4	social	social	ADJ
issue-833	27	5	security	security	NOUN
issue-833	27	6	contributions	contribution	NOUN
issue-833	27	7	fell	fall	VERB
issue-833	27	8	down	down	ADV
issue-833	27	9	to	to	ADP
issue-833	27	10	22	22	NUM
issue-833	27	11	%	%	NOUN
issue-833	27	12	in	in	ADP
issue-833	27	13	2016	2016	NUM
issue-833	27	14	.	.	PUNCT
issue-833	28	1	the	the	DET
issue-833	28	2	total	total	ADJ
issue-833	28	3	tax	tax	NOUN
issue-833	28	4	ratio	ratio	NOUN
issue-833	28	5	(	(	PUNCT
issue-833	28	6	including	include	VERB
issue-833	28	7	all	all	DET
issue-833	28	8	taxes	taxis	NOUN
issue-833	28	9	and	and	CCONJ
issue-833	28	10	compulsory	compulsory	ADJ
issue-833	28	11	social	social	ADJ
issue-833	28	12	security	security	NOUN
issue-833	28	13	contributions	contribution	NOUN
issue-833	28	14	)	)	PUNCT
issue-833	28	15	averaged	average	VERB
issue-833	28	16	34.0	34.0	NUM
issue-833	28	17	%	%	NOUN
issue-833	28	18	gdp	gdp	NOUN
issue-833	28	19	for	for	ADP
issue-833	28	20	the	the	DET
issue-833	28	21	period	period	NOUN
issue-833	28	22	2014	2014	NUM
issue-833	28	23	-	-	SYM
issue-833	28	24	2018	2018	NUM
issue-833	28	25	compared	compare	VERB
issue-833	28	26	with	with	ADP
issue-833	28	27	35.4	35.4	NUM
issue-833	28	28	%	%	NOUN
issue-833	28	29	in	in	ADP
issue-833	28	30	20092013	20092013	NUM
issue-833	28	31	and	and	CCONJ
issue-833	28	32	35.7	35.7	NUM
issue-833	28	33	%	%	NOUN
issue-833	28	34	in	in	ADP
issue-833	28	35	2005	2005	NUM
issue-833	28	36	-	-	SYM
issue-833	28	37	2008	2008	NUM
issue-833	28	38	.	.	PUNCT
issue-833	29	1	thus	thus	ADV
issue-833	29	2	,	,	PUNCT
issue-833	29	3	the	the	DET
issue-833	29	4	total	total	ADJ
issue-833	29	5	tax	tax	NOUN
issue-833	29	6	ratio	ratio	NOUN
issue-833	29	7	and	and	CCONJ
issue-833	29	8	the	the	DET
issue-833	29	9	corporate	corporate	ADJ
issue-833	29	10	income	income	NOUN
issue-833	29	11	tax	tax	NOUN
issue-833	29	12	rate	rate	NOUN
issue-833	29	13	in	in	ADP
issue-833	29	14	ukraine	ukraine	NOUN
issue-833	29	15	in	in	ADP
issue-833	29	16	recent	recent	ADJ
issue-833	29	17	years	year	NOUN
issue-833	29	18	have	have	AUX
issue-833	29	19	been	be	AUX
issue-833	29	20	both	both	ADV
issue-833	29	21	much	much	ADV
issue-833	29	22	lower	low	ADJ
issue-833	29	23	in	in	ADP
issue-833	29	24	comparison	comparison	NOUN
issue-833	29	25	with	with	ADP
issue-833	29	26	many	many	ADJ
issue-833	29	27	other	other	ADJ
issue-833	29	28	european	european	ADJ
issue-833	29	29	countries	country	NOUN
issue-833	29	30	.	.	PUNCT
issue-833	30	1	however	however	ADV
issue-833	30	2	,	,	PUNCT
issue-833	30	3	a	a	DET
issue-833	30	4	significant	significant	ADJ
issue-833	30	5	reduction	reduction	NOUN
issue-833	30	6	of	of	ADP
issue-833	30	7	tax	tax	NOUN
issue-833	30	8	and	and	CCONJ
issue-833	30	9	contribution	contribution	NOUN
issue-833	30	10	rates	rate	NOUN
issue-833	30	11	has	have	AUX
issue-833	30	12	promoted	promote	VERB
issue-833	30	13	neither	neither	CCONJ
issue-833	30	14	the	the	DET
issue-833	30	15	improvement	improvement	NOUN
issue-833	30	16	of	of	ADP
issue-833	30	17	the	the	DET
issue-833	30	18	ukrainian	ukrainian	ADJ
issue-833	30	19	tax	tax	NOUN
issue-833	30	20	competitiveness	competitiveness	NOUN
issue-833	30	21	nor	nor	CCONJ
issue-833	30	22	its	its	PRON
issue-833	30	23	investment	investment	NOUN
issue-833	30	24	boom	boom	NOUN
issue-833	30	25	.	.	PUNCT
issue-833	31	1	this	this	PRON
issue-833	31	2	suggests	suggest	VERB
issue-833	31	3	that	that	SCONJ
issue-833	31	4	there	there	PRON
issue-833	31	5	are	be	VERB
issue-833	31	6	other	other	ADJ
issue-833	31	7	specific	specific	ADJ
issue-833	31	8	effects	effect	NOUN
issue-833	31	9	which	which	PRON
issue-833	31	10	should	should	AUX
issue-833	31	11	be	be	AUX
issue-833	31	12	looked	look	VERB
issue-833	31	13	at	at	ADP
issue-833	31	14	.	.	PUNCT
issue-833	32	1	the	the	DET
issue-833	32	2	problems	problem	NOUN
issue-833	32	3	of	of	ADP
issue-833	32	4	tax	tax	NOUN
issue-833	32	5	reform	reform	NOUN
issue-833	32	6	efficiency	efficiency	NOUN
issue-833	32	7	and	and	CCONJ
issue-833	32	8	its	its	PRON
issue-833	32	9	impact	impact	NOUN
issue-833	32	10	on	on	ADP
issue-833	32	11	economic	economic	ADJ
issue-833	32	12	growth	growth	NOUN
issue-833	32	13	have	have	AUX
issue-833	32	14	been	be	AUX
issue-833	32	15	scrutinized	scrutinize	VERB
issue-833	32	16	by	by	ADP
issue-833	32	17	international	international	ADJ
issue-833	32	18	experts	expert	NOUN
issue-833	32	19	,	,	PUNCT
issue-833	32	20	including	include	VERB
issue-833	32	21	e.	e.	PROPN
issue-833	32	22	asen	asen	PROPN
issue-833	32	23	,	,	PUNCT
issue-833	32	24	j.	j.	PROPN
issue-833	32	25	arnold	arnold	PROPN
issue-833	32	26	,	,	PUNCT
issue-833	32	27	a.l	a.l	PROPN
issue-833	32	28	.	.	PROPN
issue-833	32	29	bovenberg	bovenberg	PROPN
issue-833	32	30	,	,	PUNCT
issue-833	32	31	b.	b.	PROPN
issue-833	32	32	brys	brys	PROPN
issue-833	32	33	,	,	PUNCT
issue-833	32	34	d.	d.	PROPN
issue-833	32	35	bunn	bunn	PROPN
issue-833	32	36	,	,	PUNCT
issue-833	32	37	v.h	v.h	PROPN
issue-833	32	38	.	.	PROPN
issue-833	32	39	dehejia	dehejia	PROPN
issue-833	32	40	,	,	PUNCT
issue-833	32	41	ph	ph	PROPN
issue-833	32	42	.	.	PROPN
issue-833	32	43	genshel	genshel	PROPN
issue-833	32	44	,	,	PUNCT
issue-833	32	45	a.	a.	PROPN
issue-833	32	46	johansson	johansson	PROPN
issue-833	32	47	,	,	PUNCT
issue-833	32	48	c.	c.	PROPN
issue-833	32	49	heady	heady	PROPN
issue-833	32	50	,	,	PUNCT
issue-833	32	51	r.h	r.h	PROPN
issue-833	32	52	.	.	PROPN
issue-833	32	53	gordon	gordon	PROPN
issue-833	32	54	,	,	PUNCT
issue-833	32	55	s.	s.	PROPN
issue-833	32	56	matthews	matthews	PROPN
issue-833	32	57	,	,	PUNCT
issue-833	32	58	j.	j.	PROPN
issue-833	32	59	owens	owens	PROPN
issue-833	32	60	,	,	PUNCT
issue-833	32	61	a.	a.	PROPN
issue-833	32	62	smith	smith	PROPN
issue-833	32	63	,	,	PUNCT
issue-833	32	64	v.	v.	PROPN
issue-833	32	65	tanzi	tanzi	PROPN
issue-833	32	66	,	,	PUNCT
issue-833	32	67	m.	m.	NOUN
issue-833	32	68	porter	porter	PROPN
issue-833	32	69	,	,	PUNCT
issue-833	32	70	ch	ch	PROPN
issue-833	32	71	.	.	PROPN
issue-833	32	72	b.	b.	PROPN
issue-833	32	73	blankart	blankart	PROPN
issue-833	32	74	,	,	PUNCT
issue-833	32	75	m.	m.	NOUN
issue-833	32	76	overesch	overesch	PROPN
issue-833	32	77	,	,	PUNCT
issue-833	32	78	j.	j.	PROPN
issue-833	32	79	rincke	rincke	PROPN
issue-833	32	80	,	,	PUNCT
issue-833	32	81	l.	l.	PROPN
issue-833	32	82	vartia	vartia	PROPN
issue-833	32	83	and	and	CCONJ
issue-833	32	84	others	other	NOUN
issue-833	32	85	.	.	PUNCT
issue-833	33	1	although	although	SCONJ
issue-833	33	2	,	,	PUNCT
issue-833	33	3	despite	despite	SCONJ
issue-833	33	4	the	the	DET
issue-833	33	5	continued	continue	VERB
issue-833	33	6	attention	attention	NOUN
issue-833	33	7	of	of	ADP
issue-833	33	8	researchers	researcher	NOUN
issue-833	33	9	and	and	CCONJ
issue-833	33	10	experts	expert	NOUN
issue-833	33	11	to	to	ADP
issue-833	33	12	these	these	DET
issue-833	33	13	problems	problem	NOUN
issue-833	33	14	,	,	PUNCT
issue-833	33	15	follow	follow	VERB
issue-833	33	16	-	-	PUNCT
issue-833	33	17	up	up	ADP
issue-833	33	18	studies	study	NOUN
issue-833	33	19	are	be	AUX
issue-833	33	20	required	require	VERB
issue-833	33	21	to	to	PART
issue-833	33	22	examine	examine	VERB
issue-833	33	23	impact	impact	NOUN
issue-833	33	24	of	of	ADP
issue-833	33	25	tax	tax	NOUN
issue-833	33	26	reform	reform	NOUN
issue-833	33	27	on	on	ADP
issue-833	33	28	fiscal	fiscal	ADJ
issue-833	33	29	space	space	NOUN
issue-833	33	30	development	development	NOUN
issue-833	33	31	and	and	CCONJ
issue-833	33	32	investment	investment	NOUN
issue-833	33	33	in	in	ADP
issue-833	33	34	transition	transition	NOUN
issue-833	33	35	economies	economy	NOUN
issue-833	33	36	as	as	ADV
issue-833	33	37	well	well	ADV
issue-833	33	38	as	as	ADP
issue-833	33	39	in	in	ADP
issue-833	33	40	countries	country	NOUN
issue-833	33	41	with	with	ADP
issue-833	33	42	different	different	ADJ
issue-833	33	43	levels	level	NOUN
issue-833	33	44	of	of	ADP
issue-833	33	45	economic	economic	ADJ
issue-833	33	46	freedom	freedom	NOUN
issue-833	33	47	.	.	PUNCT
issue-833	34	1	the	the	DET
issue-833	34	2	purpose	purpose	NOUN
issue-833	34	3	of	of	ADP
issue-833	34	4	the	the	DET
issue-833	34	5	article	article	NOUN
issue-833	34	6	is	be	AUX
issue-833	34	7	to	to	PART
issue-833	34	8	assess	assess	VERB
issue-833	34	9	effects	effect	NOUN
issue-833	34	10	(	(	PUNCT
issue-833	34	11	impact	impact	NOUN
issue-833	34	12	)	)	PUNCT
issue-833	34	13	of	of	ADP
issue-833	34	14	tax	tax	NOUN
issue-833	34	15	reforms	reform	NOUN
issue-833	34	16	,	,	PUNCT
issue-833	34	17	addressing	address	VERB
issue-833	34	18	reducing	reduce	VERB
issue-833	34	19	corporate	corporate	ADJ
issue-833	34	20	income	income	NOUN
issue-833	34	21	tax	tax	NOUN
issue-833	34	22	burden	burden	NOUN
issue-833	34	23	,	,	PUNCT
issue-833	34	24	on	on	ADP
issue-833	34	25	the	the	DET
issue-833	34	26	development	development	NOUN
issue-833	34	27	of	of	ADP
issue-833	34	28	fiscal	fiscal	ADJ
issue-833	34	29	space	space	NOUN
issue-833	34	30	and	and	CCONJ
issue-833	34	31	investment	investment	NOUN
issue-833	34	32	processes	process	NOUN
issue-833	34	33	in	in	ADP
issue-833	34	34	the	the	DET
issue-833	34	35	eu	eu	PROPN
issue-833	34	36	countries	country	NOUN
issue-833	34	37	and	and	CCONJ
issue-833	34	38	ukraine	ukraine	NOUN
issue-833	34	39	,	,	PUNCT
issue-833	34	40	to	to	PART
issue-833	34	41	justify	justify	VERB
issue-833	34	42	ways	way	NOUN
issue-833	34	43	of	of	ADP
issue-833	34	44	improvement	improvement	NOUN
issue-833	34	45	of	of	ADP
issue-833	34	46	tax	tax	NOUN
issue-833	34	47	system	system	NOUN
issue-833	34	48	in	in	ADP
issue-833	34	49	ukraine	ukraine	NOUN
issue-833	34	50	.	.	PUNCT
issue-833	35	1	to	to	PART
issue-833	35	2	accomplish	accomplish	VERB
issue-833	35	3	this	this	DET
issue-833	35	4	purpose	purpose	NOUN
issue-833	35	5	,	,	PUNCT
issue-833	35	6	the	the	DET
issue-833	35	7	following	follow	VERB
issue-833	35	8	steps	step	NOUN
issue-833	35	9	need	need	VERB
issue-833	35	10	to	to	PART
issue-833	35	11	be	be	AUX
issue-833	35	12	taken	take	VERB
issue-833	35	13	:	:	PUNCT
issue-833	35	14	to	to	PART
issue-833	35	15	provide	provide	VERB
issue-833	35	16	a	a	DET
issue-833	35	17	summary	summary	NOUN
issue-833	35	18	of	of	ADP
issue-833	35	19	theoretical	theoretical	ADJ
issue-833	35	20	ideas	idea	NOUN
issue-833	35	21	on	on	ADP
issue-833	35	22	the	the	DET
issue-833	35	23	issue	issue	NOUN
issue-833	35	24	of	of	ADP
issue-833	35	25	reducing	reduce	VERB
issue-833	35	26	corporate	corporate	ADJ
issue-833	35	27	income	income	NOUN
issue-833	35	28	tax	tax	NOUN
issue-833	35	29	rates	rate	NOUN
issue-833	35	30	;	;	PUNCT
issue-833	35	31	to	to	PART
issue-833	35	32	detect	detect	VERB
issue-833	35	33	drivers	driver	NOUN
issue-833	35	34	that	that	PRON
issue-833	35	35	affect	affect	VERB
issue-833	35	36	level	level	NOUN
issue-833	35	37	of	of	ADP
issue-833	35	38	corporate	corporate	ADJ
issue-833	35	39	income	income	NOUN
issue-833	35	40	taxation	taxation	NOUN
issue-833	35	41	;	;	PUNCT
issue-833	35	42	to	to	PART
issue-833	35	43	discuss	discuss	VERB
issue-833	35	44	international	international	ADJ
issue-833	35	45	practices	practice	NOUN
issue-833	35	46	towards	towards	ADP
issue-833	35	47	better	well	ADJ
issue-833	35	48	investment	investment	NOUN
issue-833	35	49	environment	environment	NOUN
issue-833	35	50	;	;	PUNCT
issue-833	35	51	to	to	PART
issue-833	35	52	work	work	VERB
issue-833	35	53	out	out	ADP
issue-833	35	54	ways	way	NOUN
issue-833	35	55	of	of	ADP
issue-833	35	56	improvement	improvement	NOUN
issue-833	35	57	of	of	ADP
issue-833	35	58	the	the	DET
issue-833	35	59	tax	tax	NOUN
issue-833	35	60	system	system	NOUN
issue-833	35	61	of	of	ADP
issue-833	35	62	ukraine	ukraine	NOUN
issue-833	35	63	in	in	ADP
issue-833	35	64	order	order	NOUN
issue-833	35	65	to	to	PART
issue-833	35	66	ensure	ensure	VERB
issue-833	35	67	fiscal	fiscal	ADJ
issue-833	35	68	space	space	NOUN
issue-833	35	69	development	development	NOUN
issue-833	35	70	.	.	PUNCT
issue-833	36	1	the	the	DET
issue-833	36	2	research	research	NOUN
issue-833	36	3	subject	subject	NOUN
issue-833	36	4	covers	cover	VERB
issue-833	36	5	tax	tax	NOUN
issue-833	36	6	policy	policy	NOUN
issue-833	36	7	settings	setting	NOUN
issue-833	36	8	that	that	PRON
issue-833	36	9	shape	shape	VERB
issue-833	36	10	fiscal	fiscal	ADJ
issue-833	36	11	space	space	NOUN
issue-833	36	12	development	development	NOUN
issue-833	36	13	in	in	ADP
issue-833	36	14	transition	transition	NOUN
issue-833	36	15	economies	economy	NOUN
issue-833	36	16	.	.	PUNCT
issue-833	37	1	research	research	NOUN
issue-833	37	2	methodology	methodology	NOUN
issue-833	37	3	.	.	PUNCT
issue-833	38	1	in	in	ADP
issue-833	38	2	accordance	accordance	NOUN
issue-833	38	3	with	with	ADP
issue-833	38	4	the	the	DET
issue-833	38	5	purpose	purpose	NOUN
issue-833	38	6	set	set	NOUN
issue-833	38	7	,	,	PUNCT
issue-833	38	8	the	the	DET
issue-833	38	9	research	research	NOUN
issue-833	38	10	methodology	methodology	NOUN
issue-833	38	11	is	be	AUX
issue-833	38	12	based	base	VERB
issue-833	38	13	on	on	ADP
issue-833	38	14	the	the	DET
issue-833	38	15	following	following	ADJ
issue-833	38	16	methods	method	NOUN
issue-833	38	17	:	:	PUNCT
issue-833	38	18	abstract	abstract	ADJ
issue-833	38	19	-	-	PUNCT
issue-833	38	20	logical	logical	ADJ
issue-833	38	21	method	method	NOUN
issue-833	38	22	is	be	AUX
issue-833	38	23	applied	apply	VERB
issue-833	38	24	to	to	PART
issue-833	38	25	provide	provide	VERB
issue-833	38	26	a	a	DET
issue-833	38	27	summary	summary	NOUN
issue-833	38	28	of	of	ADP
issue-833	38	29	academic	academic	ADJ
issue-833	38	30	ideas	idea	NOUN
issue-833	38	31	on	on	ADP
issue-833	38	32	the	the	DET
issue-833	38	33	issue	issue	NOUN
issue-833	38	34	of	of	ADP
issue-833	38	35	reducing	reduce	VERB
issue-833	38	36	corporate	corporate	ADJ
issue-833	38	37	income	income	NOUN
issue-833	38	38	tax	tax	NOUN
issue-833	38	39	rates	rate	NOUN
issue-833	38	40	;	;	PUNCT
issue-833	38	41	systemic	systemic	ADJ
issue-833	38	42	analysis	analysis	NOUN
issue-833	38	43	is	be	AUX
issue-833	38	44	applied	apply	VERB
issue-833	38	45	to	to	PART
issue-833	38	46	describe	describe	VERB
issue-833	38	47	tax	tax	NOUN
issue-833	38	48	reforms	reform	NOUN
issue-833	38	49	;	;	PUNCT
issue-833	38	50	analysis	analysis	NOUN
issue-833	38	51	and	and	CCONJ
issue-833	38	52	synthesis	synthesis	NOUN
issue-833	38	53	are	be	AUX
issue-833	38	54	used	use	VERB
issue-833	38	55	to	to	PART
issue-833	38	56	assess	assess	VERB
issue-833	38	57	the	the	DET
issue-833	38	58	impact	impact	NOUN
issue-833	38	59	of	of	ADP
issue-833	38	60	tax	tax	NOUN
issue-833	38	61	changes	change	NOUN
issue-833	38	62	on	on	ADP
issue-833	38	63	investment	investment	NOUN
issue-833	38	64	,	,	PUNCT
issue-833	38	65	tax	tax	NOUN
issue-833	38	66	revenues	revenue	NOUN
issue-833	38	67	,	,	PUNCT
issue-833	38	68	public	public	ADJ
issue-833	38	69	debt	debt	NOUN
issue-833	38	70	developments	development	NOUN
issue-833	38	71	;	;	PUNCT
issue-833	38	72	graphical	graphical	ADJ
issue-833	38	73	method	method	NOUN
issue-833	38	74	is	be	AUX
issue-833	38	75	used	use	VERB
issue-833	38	76	to	to	PART
issue-833	38	77	display	display	VERB
issue-833	38	78	cross	cross	ADJ
issue-833	38	79	-	-	ADJ
issue-833	38	80	country	country	ADJ
issue-833	38	81	comparisons	comparison	NOUN
issue-833	38	82	and	and	CCONJ
issue-833	38	83	to	to	PART
issue-833	38	84	illustrate	illustrate	VERB
issue-833	38	85	the	the	DET
issue-833	38	86	final	final	ADJ
issue-833	38	87	conclusions	conclusion	NOUN
issue-833	38	88	of	of	ADP
issue-833	38	89	the	the	DET
issue-833	38	90	article	article	NOUN
issue-833	38	91	.	.	PUNCT
issue-833	39	1	the	the	DET
issue-833	39	2	novelty	novelty	NOUN
issue-833	39	3	of	of	ADP
issue-833	39	4	the	the	DET
issue-833	39	5	study	study	NOUN
issue-833	39	6	comprises	comprise	VERB
issue-833	39	7	an	an	DET
issue-833	39	8	application	application	NOUN
issue-833	39	9	of	of	ADP
issue-833	39	10	a	a	DET
issue-833	39	11	new	new	ADJ
issue-833	39	12	approach	approach	NOUN
issue-833	39	13	of	of	ADP
issue-833	39	14	tax	tax	NOUN
issue-833	39	15	reform	reform	NOUN
issue-833	39	16	efficiency	efficiency	NOUN
issue-833	39	17	evaluation	evaluation	NOUN
issue-833	39	18	within	within	ADP
issue-833	39	19	a	a	DET
issue-833	39	20	concept	concept	NOUN
issue-833	39	21	of	of	ADP
issue-833	39	22	sustainable	sustainable	ADJ
issue-833	39	23	development	development	NOUN
issue-833	39	24	;	;	PUNCT
issue-833	39	25	identification	identification	NOUN
issue-833	39	26	of	of	ADP
issue-833	39	27	the	the	DET
issue-833	39	28	determinants	determinant	NOUN
issue-833	39	29	of	of	ADP
issue-833	39	30	specific	specific	ADJ
issue-833	39	31	tax	tax	NOUN
issue-833	39	32	effects	effect	NOUN
issue-833	39	33	that	that	PRON
issue-833	39	34	are	be	AUX
issue-833	39	35	attributed	attribute	VERB
issue-833	39	36	to	to	ADP
issue-833	39	37	the	the	DET
issue-833	39	38	transition	transition	NOUN
issue-833	39	39	economies	economy	NOUN
issue-833	39	40	;	;	PUNCT
issue-833	39	41	a	a	DET
issue-833	39	42	design	design	NOUN
issue-833	39	43	of	of	ADP
issue-833	39	44	new	new	ADJ
issue-833	39	45	ways	way	NOUN
issue-833	39	46	of	of	ADP
issue-833	39	47	tax	tax	NOUN
issue-833	39	48	system	system	NOUN
issue-833	39	49	improvement	improvement	NOUN
issue-833	39	50	in	in	ADP
issue-833	39	51	such	such	ADJ
issue-833	39	52	countries	country	NOUN
issue-833	39	53	to	to	PART
issue-833	39	54	support	support	VERB
issue-833	39	55	fiscal	fiscal	ADJ
issue-833	39	56	space	space	NOUN
issue-833	39	57	development	development	NOUN
issue-833	39	58	.	.	PUNCT
issue-833	40	1	2	2	X
issue-833	40	2	.	.	X
issue-833	40	3	theoretical	theoretical	ADJ
issue-833	40	4	ideas	idea	NOUN
issue-833	40	5	on	on	ADP
issue-833	40	6	the	the	DET
issue-833	40	7	issue	issue	NOUN
issue-833	40	8	of	of	ADP
issue-833	40	9	reducing	reduce	VERB
issue-833	40	10	corporate	corporate	ADJ
issue-833	40	11	income	income	NOUN
issue-833	40	12	tax	tax	NOUN
issue-833	40	13	rates	rate	NOUN
issue-833	40	14	the	the	DET
issue-833	40	15	reduction	reduction	NOUN
issue-833	40	16	of	of	ADP
issue-833	40	17	statutory	statutory	ADJ
issue-833	40	18	corporate	corporate	ADJ
issue-833	40	19	income	income	NOUN
issue-833	40	20	tax	tax	NOUN
issue-833	40	21	rates	rate	NOUN
issue-833	40	22	plays	play	VERB
issue-833	40	23	an	an	DET
issue-833	40	24	important	important	ADJ
issue-833	40	25	role	role	NOUN
issue-833	40	26	for	for	ADP
issue-833	40	27	potential	potential	ADJ
issue-833	40	28	investors	investor	NOUN
issue-833	40	29	,	,	PUNCT
issue-833	40	30	as	as	SCONJ
issue-833	40	31	it	it	PRON
issue-833	40	32	serves	serve	VERB
issue-833	40	33	as	as	ADP
issue-833	40	34	a	a	DET
issue-833	40	35	signal	signal	NOUN
issue-833	40	36	for	for	ADP
issue-833	40	37	them	they	PRON
issue-833	40	38	that	that	SCONJ
issue-833	40	39	the	the	DET
issue-833	40	40	government	government	NOUN
issue-833	40	41	of	of	ADP
issue-833	40	42	a	a	DET
issue-833	40	43	country	country	NOUN
issue-833	40	44	is	be	AUX
issue-833	40	45	carrying	carry	VERB
issue-833	40	46	out	out	ADP
issue-833	40	47	a	a	DET
issue-833	40	48	policy	policy	NOUN
issue-833	40	49	of	of	ADP
issue-833	40	50	investment	investment	NOUN
issue-833	40	51	facilitation	facilitation	NOUN
issue-833	40	52	.	.	PUNCT
issue-833	41	1	at	at	ADP
issue-833	41	2	the	the	DET
issue-833	41	3	same	same	ADJ
issue-833	41	4	time	time	NOUN
issue-833	41	5	,	,	PUNCT
issue-833	41	6	the	the	DET
issue-833	41	7	combination	combination	NOUN
issue-833	41	8	of	of	ADP
issue-833	41	9	low	low	ADJ
issue-833	41	10	tax	tax	NOUN
issue-833	41	11	rates	rate	NOUN
issue-833	41	12	and	and	CCONJ
issue-833	41	13	broad	broad	ADJ
issue-833	41	14	tax	tax	NOUN
issue-833	41	15	base	base	NOUN
issue-833	41	16	eliminates	eliminate	VERB
issue-833	41	17	distortions	distortion	NOUN
issue-833	41	18	with	with	ADP
issue-833	41	19	respect	respect	NOUN
issue-833	41	20	to	to	ADP
issue-833	41	21	the	the	DET
issue-833	41	22	economic	economic	ADJ
issue-833	41	23	decisions	decision	NOUN
issue-833	41	24	of	of	ADP
issue-833	41	25	economic	economic	ADJ
issue-833	41	26	agents	agent	NOUN
issue-833	41	27	.	.	PUNCT
issue-833	42	1	in	in	ADP
issue-833	42	2	addition	addition	NOUN
issue-833	42	3	,	,	PUNCT
issue-833	42	4	it	it	PRON
issue-833	42	5	implies	imply	VERB
issue-833	42	6	better	well	ADJ
issue-833	42	7	tax	tax	NOUN
issue-833	42	8	administration	administration	NOUN
issue-833	42	9	(	(	PUNCT
issue-833	42	10	brys	brys	PROPN
issue-833	42	11	,	,	PUNCT
issue-833	42	12	matthews	matthews	PROPN
issue-833	42	13	&	&	CCONJ
issue-833	42	14	owens	owens	PROPN
issue-833	42	15	,	,	PUNCT
issue-833	42	16	2011	2011	NUM
issue-833	42	17	)	)	PUNCT
issue-833	42	18	.	.	PUNCT
issue-833	43	1	such	such	ADJ
issue-833	43	2	measures	measure	NOUN
issue-833	43	3	in	in	ADP
issue-833	43	4	the	the	DET
issue-833	43	5	eu	eu	PROPN
issue-833	43	6	countries	country	NOUN
issue-833	43	7	not	not	PART
issue-833	43	8	only	only	ADV
issue-833	43	9	foster	foster	ADJ
issue-833	43	10	investment	investment	NOUN
issue-833	43	11	growth	growth	NOUN
issue-833	43	12	,	,	PUNCT
issue-833	43	13	but	but	CCONJ
issue-833	43	14	also	also	ADV
issue-833	43	15	result	result	VERB
issue-833	43	16	in	in	ADP
issue-833	43	17	higher	high	ADJ
issue-833	43	18	tax	tax	NOUN
issue-833	43	19	revenues	revenue	NOUN
issue-833	43	20	.	.	PUNCT
issue-833	44	1	reduction	reduction	NOUN
issue-833	44	2	of	of	ADP
issue-833	44	3	tax	tax	NOUN
issue-833	44	4	rates	rate	NOUN
issue-833	44	5	,	,	PUNCT
issue-833	44	6	which	which	PRON
issue-833	44	7	contributes	contribute	VERB
issue-833	44	8	to	to	ADP
issue-833	44	9	capital	capital	NOUN
issue-833	44	10	investment	investment	NOUN
issue-833	44	11	growth	growth	NOUN
issue-833	44	12	,	,	PUNCT
issue-833	44	13	challenges	challenge	VERB
issue-833	44	14	the	the	DET
issue-833	44	15	expansion	expansion	NOUN
issue-833	44	16	of	of	ADP
issue-833	44	17	capital	capital	NOUN
issue-833	44	18	intensive	intensive	ADJ
issue-833	44	19	activities	activity	NOUN
issue-833	44	20	.	.	PUNCT
issue-833	45	1	even	even	ADV
issue-833	45	2	adam	adam	PROPN
issue-833	45	3	smith	smith	PROPN
issue-833	45	4	noted	note	VERB
issue-833	45	5	that	that	SCONJ
issue-833	45	6	“	"	PUNCT
issue-833	45	7	capital	capital	NOUN
issue-833	45	8	cultivates	cultivate	VERB
issue-833	45	9	land	land	NOUN
issue-833	45	10	,	,	PUNCT
issue-833	45	11	capital	capital	NOUN
issue-833	45	12	employs	employ	VERB
issue-833	45	13	labor	labor	NOUN
issue-833	45	14	.	.	PUNCT
issue-833	46	1	tax	tax	NOUN
issue-833	46	2	that	that	PRON
issue-833	46	3	causes	cause	VERB
issue-833	46	4	the	the	DET
issue-833	46	5	outflow	outflow	NOUN
issue-833	46	6	of	of	ADP
issue-833	46	7	capital	capital	NOUN
issue-833	46	8	…	…	PUNCT
issue-833	46	9	thus	thus	ADV
issue-833	46	10	causes	cause	VERB
issue-833	46	11	loss	loss	NOUN
issue-833	46	12	of	of	ADP
issue-833	46	13	all	all	DET
issue-833	46	14	sources	source	NOUN
issue-833	46	15	of	of	ADP
issue-833	46	16	income	income	NOUN
issue-833	46	17	for	for	ADP
issue-833	46	18	society	society	NOUN
issue-833	46	19	and	and	CCONJ
issue-833	46	20	its	its	PRON
issue-833	46	21	government	government	NOUN
issue-833	46	22	.	.	PUNCT
issue-833	47	1	capital	capital	NOUN
issue-833	47	2	outflow	outflow	PROPN
issue-833	47	3	…	…	PUNCT
issue-833	47	4	brings	bring	VERB
issue-833	47	5	not	not	PART
issue-833	47	6	only	only	ADV
issue-833	47	7	to	to	ADP
issue-833	47	8	the	the	DET
issue-833	47	9	lower	low	ADJ
issue-833	47	10	capital	capital	NOUN
issue-833	47	11	return	return	NOUN
issue-833	47	12	,	,	PUNCT
issue-833	47	13	but	but	CCONJ
issue-833	47	14	also	also	ADV
issue-833	47	15	inevitably	inevitably	ADV
issue-833	47	16	cuts	cut	VERB
issue-833	47	17	down	down	ADP
issue-833	47	18	ground	ground	NOUN
issue-833	47	19	rent	rent	NOUN
issue-833	47	20	and	and	CCONJ
issue-833	47	21	wages	wage	NOUN
issue-833	47	22	”	"	PUNCT
issue-833	47	23	(	(	PUNCT
issue-833	47	24	smith	smith	PROPN
issue-833	47	25	,	,	PUNCT
issue-833	47	26	1935	1935	NUM
issue-833	47	27	)	)	PUNCT
issue-833	47	28	.	.	PUNCT
issue-833	48	1	overall	overall	ADJ
issue-833	48	2	,	,	PUNCT
issue-833	48	3	reduction	reduction	NOUN
issue-833	48	4	of	of	ADP
issue-833	48	5	tax	tax	NOUN
issue-833	48	6	rates	rate	NOUN
issue-833	48	7	on	on	ADP
issue-833	48	8	different	different	ADJ
issue-833	48	9	stages	stage	NOUN
issue-833	48	10	of	of	ADP
issue-833	48	11	national	national	ADJ
issue-833	48	12	economic	economic	ADJ
issue-833	48	13	development	development	NOUN
issue-833	48	14	is	be	AUX
issue-833	48	15	an	an	DET
issue-833	48	16	implicitly	implicitly	ADV
issue-833	48	17	important	important	ADJ
issue-833	48	18	driver	driver	NOUN
issue-833	48	19	of	of	ADP
issue-833	48	20	capital	capital	NOUN
issue-833	48	21	accumulation	accumulation	NOUN
issue-833	48	22	and	and	CCONJ
issue-833	48	23	capital	capital	NOUN
issue-833	48	24	investment	investment	NOUN
issue-833	48	25	increase	increase	NOUN
issue-833	48	26	,	,	PUNCT
issue-833	48	27	and	and	CCONJ
issue-833	48	28	therefore	therefore	ADV
issue-833	48	29	gives	give	VERB
issue-833	48	30	rise	rise	NOUN
issue-833	48	31	to	to	ADP
issue-833	48	32	economic	economic	ADJ
issue-833	48	33	growth	growth	NOUN
issue-833	48	34	.	.	PUNCT
issue-833	49	1	the	the	DET
issue-833	49	2	findings	finding	NOUN
issue-833	49	3	of	of	ADP
issue-833	49	4	many	many	ADJ
issue-833	49	5	studies	study	NOUN
issue-833	49	6	–	–	PUNCT
issue-833	49	7	as	as	SCONJ
issue-833	49	8	noted	note	VERB
issue-833	49	9	by	by	ADP
issue-833	49	10	v.	v.	ADP
issue-833	49	11	tanzi	tanzi	PROPN
issue-833	49	12	–	–	PUNCT
issue-833	49	13	evidence	evidence	NOUN
issue-833	49	14	that	that	SCONJ
issue-833	49	15	differences	difference	NOUN
issue-833	49	16	in	in	ADP
issue-833	49	17	per	per	ADP
issue-833	49	18	capita	capita	NOUN
issue-833	49	19	income	income	NOUN
issue-833	49	20	and	and	CCONJ
issue-833	49	21	economic	economic	ADJ
issue-833	49	22	growth	growth	NOUN
issue-833	49	23	rates	rate	NOUN
issue-833	49	24	are	be	AUX
issue-833	49	25	mainly	mainly	ADV
issue-833	49	26	conditional	conditional	ADJ
issue-833	49	27	upon	upon	SCONJ
issue-833	49	28	the	the	DET
issue-833	49	29	differences	difference	NOUN
issue-833	49	30	in	in	ADP
issue-833	49	31	capital	capital	NOUN
issue-833	49	32	accumulation	accumulation	NOUN
issue-833	49	33	(	(	PUNCT
issue-833	49	34	tanzi	tanzi	NOUN
issue-833	49	35	,	,	PUNCT
issue-833	49	36	2014	2014	NUM
issue-833	49	37	)	)	PUNCT
issue-833	49	38	.	.	PUNCT
issue-833	50	1	high	high	ADJ
issue-833	50	2	taxes	taxis	NOUN
issue-833	50	3	and	and	CCONJ
issue-833	50	4	information	information	NOUN
issue-833	50	5	asymmetry	asymmetry	NOUN
issue-833	50	6	caused	cause	VERB
issue-833	50	7	by	by	ADP
issue-833	50	8	international	international	ADJ
issue-833	50	9	differences	difference	NOUN
issue-833	50	10	in	in	ADP
issue-833	50	11	capital	capital	NOUN
issue-833	50	12	taxation	taxation	NOUN
issue-833	50	13	set	set	VERB
issue-833	50	14	up	up	ADP
issue-833	50	15	the	the	DET
issue-833	50	16	most	most	ADV
issue-833	50	17	rigorous	rigorous	ADJ
issue-833	50	18	“	"	PUNCT
issue-833	50	19	obstacles	obstacle	NOUN
issue-833	50	20	”	"	PUNCT
issue-833	50	21	for	for	ADP
issue-833	50	22	foreign	foreign	ADJ
issue-833	50	23	investors	investor	NOUN
issue-833	50	24	to	to	PART
issue-833	50	25	enter	enter	VERB
issue-833	50	26	the	the	DET
issue-833	50	27	domestic	domestic	ADJ
issue-833	50	28	market	market	NOUN
issue-833	50	29	(	(	PUNCT
issue-833	50	30	gordon	gordon	PROPN
issue-833	50	31	&	&	CCONJ
issue-833	50	32	bovenberg	bovenberg	PROPN
issue-833	50	33	,	,	PUNCT
issue-833	50	34	1994	1994	NUM
issue-833	50	35	;	;	PUNCT
issue-833	50	36	baltic	baltic	ADJ
issue-833	50	37	journal	journal	PROPN
issue-833	50	38	of	of	ADP
issue-833	50	39	economic	economic	ADJ
issue-833	50	40	studies	study	NOUN
issue-833	50	41	50	50	NUM
issue-833	50	42	vol	vol	NOUN
issue-833	50	43	.	.	PROPN
issue-833	51	1	6	6	NUM
issue-833	51	2	,	,	PUNCT
issue-833	51	3	no	no	INTJ
issue-833	51	4	.	.	NOUN
issue-833	51	5	3	3	NUM
issue-833	51	6	,	,	PUNCT
issue-833	51	7	2020	2020	NUM
issue-833	51	8	porter	porter	NOUN
issue-833	51	9	,	,	PUNCT
issue-833	51	10	2007	2007	NUM
issue-833	51	11	)	)	PUNCT
issue-833	51	12	.	.	PUNCT
issue-833	52	1	according	accord	VERB
issue-833	52	2	to	to	ADP
issue-833	52	3	the	the	DET
issue-833	52	4	famous	famous	ADJ
issue-833	52	5	us	us	PROPN
issue-833	52	6	economist	economist	NOUN
issue-833	52	7	a.	a.	NOUN
issue-833	52	8	harberger	harberger	PROPN
issue-833	52	9	,	,	PUNCT
issue-833	52	10	under	under	ADP
issue-833	52	11	conditions	condition	NOUN
issue-833	52	12	of	of	ADP
issue-833	52	13	high	high	ADJ
issue-833	52	14	capital	capital	NOUN
issue-833	52	15	mobility	mobility	NOUN
issue-833	52	16	,	,	PUNCT
issue-833	52	17	the	the	DET
issue-833	52	18	supply	supply	NOUN
issue-833	52	19	elasticity	elasticity	NOUN
issue-833	52	20	of	of	ADP
issue-833	52	21	this	this	DET
issue-833	52	22	factor	factor	NOUN
issue-833	52	23	of	of	ADP
issue-833	52	24	production	production	NOUN
issue-833	52	25	is	be	AUX
issue-833	52	26	in	in	ADP
issue-833	52	27	inverse	inverse	ADJ
issue-833	52	28	proportion	proportion	NOUN
issue-833	52	29	to	to	ADP
issue-833	52	30	the	the	DET
issue-833	52	31	level	level	NOUN
issue-833	52	32	of	of	ADP
issue-833	52	33	its	its	PRON
issue-833	52	34	tax	tax	NOUN
issue-833	52	35	burden	burden	NOUN
issue-833	52	36	,	,	PUNCT
issue-833	52	37	in	in	ADP
issue-833	52	38	other	other	ADJ
issue-833	52	39	words	word	NOUN
issue-833	52	40	,	,	PUNCT
issue-833	52	41	the	the	PRON
issue-833	52	42	higher	high	ADJ
issue-833	52	43	the	the	DET
issue-833	52	44	level	level	NOUN
issue-833	52	45	of	of	ADP
issue-833	52	46	capital	capital	NOUN
issue-833	52	47	tax	tax	NOUN
issue-833	52	48	rates	rate	NOUN
issue-833	52	49	in	in	ADP
issue-833	52	50	a	a	DET
issue-833	52	51	country	country	NOUN
issue-833	52	52	,	,	PUNCT
issue-833	52	53	the	the	PRON
issue-833	52	54	lower	low	ADJ
issue-833	52	55	the	the	DET
issue-833	52	56	investment	investment	NOUN
issue-833	52	57	inflow	inflow	NOUN
issue-833	52	58	in	in	ADP
issue-833	52	59	its	its	PRON
issue-833	52	60	economy	economy	NOUN
issue-833	52	61	(	(	PUNCT
issue-833	52	62	blankart	blankart	ADJ
issue-833	52	63	,	,	PUNCT
issue-833	52	64	2000	2000	NUM
issue-833	52	65	)	)	PUNCT
issue-833	52	66	.	.	PUNCT
issue-833	53	1	in	in	ADP
issue-833	53	2	conditions	condition	NOUN
issue-833	53	3	of	of	ADP
issue-833	53	4	high	high	ADJ
issue-833	53	5	capital	capital	NOUN
issue-833	53	6	mobility	mobility	NOUN
issue-833	53	7	,	,	PUNCT
issue-833	53	8	companies	company	NOUN
issue-833	53	9	seek	seek	VERB
issue-833	53	10	to	to	PART
issue-833	53	11	choose	choose	VERB
issue-833	53	12	countries	country	NOUN
issue-833	53	13	where	where	SCONJ
issue-833	53	14	they	they	PRON
issue-833	53	15	can	can	AUX
issue-833	53	16	maximize	maximize	VERB
issue-833	53	17	their	their	PRON
issue-833	53	18	after	after	ADP
issue-833	53	19	-	-	PUNCT
issue-833	53	20	tax	tax	NOUN
issue-833	53	21	profit	profit	NOUN
issue-833	53	22	.	.	PUNCT
issue-833	54	1	increasing	increase	VERB
issue-833	54	2	of	of	ADP
issue-833	54	3	capital	capital	NOUN
issue-833	54	4	mobility	mobility	NOUN
issue-833	54	5	while	while	SCONJ
issue-833	54	6	getting	get	VERB
issue-833	54	7	access	access	NOUN
issue-833	54	8	to	to	ADP
issue-833	54	9	international	international	ADJ
issue-833	54	10	markets	market	NOUN
issue-833	54	11	also	also	ADV
issue-833	54	12	further	far	ADV
issue-833	54	13	stronger	strong	ADJ
issue-833	54	14	economic	economic	ADJ
issue-833	54	15	performance	performance	NOUN
issue-833	54	16	and	and	CCONJ
issue-833	54	17	growth	growth	NOUN
issue-833	54	18	of	of	ADP
issue-833	54	19	national	national	ADJ
issue-833	54	20	economy	economy	NOUN
issue-833	54	21	(	(	PUNCT
issue-833	54	22	kazutoshi	kazutoshi	PROPN
issue-833	54	23	,	,	PUNCT
issue-833	54	24	hikaru	hikaru	PROPN
issue-833	54	25	&	&	CCONJ
issue-833	54	26	toshiki	toshiki	PROPN
issue-833	54	27	,	,	PUNCT
issue-833	54	28	2018	2018	NUM
issue-833	54	29	)	)	PUNCT
issue-833	54	30	.	.	PUNCT
issue-833	55	1	therefore	therefore	ADV
issue-833	55	2	,	,	PUNCT
issue-833	55	3	reduction	reduction	NOUN
issue-833	55	4	of	of	ADP
issue-833	55	5	tax	tax	NOUN
issue-833	55	6	burden	burden	NOUN
issue-833	55	7	on	on	ADP
issue-833	55	8	corporate	corporate	ADJ
issue-833	55	9	income	income	NOUN
issue-833	55	10	,	,	PUNCT
issue-833	55	11	in	in	ADP
issue-833	55	12	particular	particular	ADJ
issue-833	55	13	by	by	ADP
issue-833	55	14	cutting	cut	VERB
issue-833	55	15	corporate	corporate	ADJ
issue-833	55	16	income	income	NOUN
issue-833	55	17	tax	tax	NOUN
issue-833	55	18	rates	rate	NOUN
issue-833	55	19	,	,	PUNCT
issue-833	55	20	is	be	AUX
issue-833	55	21	one	one	NUM
issue-833	55	22	of	of	ADP
issue-833	55	23	the	the	DET
issue-833	55	24	most	most	ADV
issue-833	55	25	influential	influential	ADJ
issue-833	55	26	condition	condition	NOUN
issue-833	55	27	for	for	ADP
issue-833	55	28	creation	creation	NOUN
issue-833	55	29	of	of	ADP
issue-833	55	30	competitive	competitive	ADJ
issue-833	55	31	tax	tax	NOUN
issue-833	55	32	system	system	NOUN
issue-833	55	33	(	(	PUNCT
issue-833	55	34	bunn	bunn	PROPN
issue-833	55	35	&	&	CCONJ
issue-833	55	36	asen	asen	PROPN
issue-833	55	37	,	,	PUNCT
issue-833	55	38	2019	2019	NUM
issue-833	55	39	)	)	PUNCT
issue-833	55	40	.	.	PUNCT
issue-833	56	1	above	above	ADP
issue-833	56	2	mentioned	mention	VERB
issue-833	56	3	theoretical	theoretical	ADJ
issue-833	56	4	provisions	provision	NOUN
issue-833	56	5	support	support	VERB
issue-833	56	6	there	there	PRON
issue-833	56	7	are	be	VERB
issue-833	56	8	the	the	DET
issue-833	56	9	findings	finding	NOUN
issue-833	56	10	of	of	ADP
issue-833	56	11	some	some	DET
issue-833	56	12	empirical	empirical	ADJ
issue-833	56	13	studies	study	NOUN
issue-833	56	14	,	,	PUNCT
issue-833	56	15	which	which	PRON
issue-833	56	16	suggest	suggest	VERB
issue-833	56	17	that	that	SCONJ
issue-833	56	18	cutting	cut	VERB
issue-833	56	19	corporate	corporate	ADJ
issue-833	56	20	income	income	NOUN
issue-833	56	21	tax	tax	NOUN
issue-833	56	22	rates	rate	NOUN
issue-833	56	23	have	have	VERB
issue-833	56	24	the	the	DET
issue-833	56	25	greatest	great	ADJ
issue-833	56	26	impact	impact	NOUN
issue-833	56	27	on	on	ADP
issue-833	56	28	economic	economic	ADJ
issue-833	56	29	growth	growth	NOUN
issue-833	56	30	and	and	CCONJ
issue-833	56	31	facilitate	facilitate	NOUN
issue-833	56	32	country	country	NOUN
issue-833	56	33	’s	’s	PART
issue-833	56	34	investment	investment	NOUN
issue-833	56	35	environment	environment	NOUN
issue-833	56	36	(	(	PUNCT
issue-833	56	37	johansson	johansson	PROPN
issue-833	56	38	,	,	PUNCT
issue-833	56	39	heady	heady	ADJ
issue-833	56	40	,	,	PUNCT
issue-833	56	41	arnold	arnold	PROPN
issue-833	56	42	,	,	PUNCT
issue-833	56	43	brys	brys	NOUN
issue-833	56	44	&	&	CCONJ
issue-833	56	45	vartia	vartia	PROPN
issue-833	56	46	,	,	PUNCT
issue-833	56	47	2008	2008	NUM
issue-833	56	48	)	)	PUNCT
issue-833	56	49	.	.	PUNCT
issue-833	57	1	in	in	ADP
issue-833	57	2	many	many	ADJ
issue-833	57	3	countries	country	NOUN
issue-833	57	4	,	,	PUNCT
issue-833	57	5	the	the	DET
issue-833	57	6	reduction	reduction	NOUN
issue-833	57	7	of	of	ADP
issue-833	57	8	corporate	corporate	ADJ
issue-833	57	9	income	income	NOUN
issue-833	57	10	tax	tax	NOUN
issue-833	57	11	rates	rate	NOUN
issue-833	57	12	has	have	AUX
issue-833	57	13	been	be	AUX
issue-833	57	14	accompanied	accompany	VERB
issue-833	57	15	by	by	ADP
issue-833	57	16	either	either	DET
issue-833	57	17	increase	increase	NOUN
issue-833	57	18	of	of	ADP
issue-833	57	19	the	the	DET
issue-833	57	20	tax	tax	NOUN
issue-833	57	21	receipts	receipt	NOUN
issue-833	57	22	,	,	PUNCT
issue-833	57	23	or	or	CCONJ
issue-833	57	24	by	by	ADP
issue-833	57	25	keeping	keeping	NOUN
issue-833	57	26	of	of	ADP
issue-833	57	27	the	the	DET
issue-833	57	28	tax	tax	NOUN
issue-833	57	29	receipts	receipt	NOUN
issue-833	57	30	at	at	ADP
issue-833	57	31	the	the	DET
issue-833	57	32	same	same	ADJ
issue-833	57	33	stable	stable	ADJ
issue-833	57	34	level	level	NOUN
issue-833	57	35	,	,	PUNCT
issue-833	57	36	or	or	CCONJ
issue-833	57	37	by	by	ADP
issue-833	57	38	a	a	DET
issue-833	57	39	minor	minor	ADJ
issue-833	57	40	reduction	reduction	NOUN
issue-833	57	41	in	in	ADP
issue-833	57	42	tax	tax	NOUN
issue-833	57	43	receipts	receipt	NOUN
issue-833	57	44	compared	compare	VERB
issue-833	57	45	with	with	ADP
issue-833	57	46	a	a	DET
issue-833	57	47	reduction	reduction	NOUN
issue-833	57	48	in	in	ADP
issue-833	57	49	the	the	DET
issue-833	57	50	tax	tax	NOUN
issue-833	57	51	rate	rate	NOUN
issue-833	57	52	due	due	ADP
issue-833	57	53	to	to	ADP
issue-833	57	54	the	the	DET
issue-833	57	55	measures	measure	NOUN
issue-833	57	56	of	of	ADP
issue-833	57	57	the	the	DET
issue-833	57	58	tax	tax	NOUN
issue-833	57	59	base	base	NOUN
issue-833	57	60	expansion	expansion	NOUN
issue-833	57	61	.	.	PUNCT
issue-833	58	1	fight	fight	VERB
issue-833	58	2	for	for	ADP
issue-833	58	3	mobile	mobile	ADJ
issue-833	58	4	factors	factor	NOUN
issue-833	58	5	of	of	ADP
issue-833	58	6	production	production	NOUN
issue-833	58	7	and	and	CCONJ
issue-833	58	8	investments	investment	NOUN
issue-833	58	9	,	,	PUNCT
issue-833	58	10	forces	force	VERB
issue-833	58	11	the	the	DET
issue-833	58	12	governments	government	NOUN
issue-833	58	13	of	of	ADP
issue-833	58	14	neighboring	neighboring	NOUN
issue-833	58	15	countries	country	NOUN
issue-833	58	16	(	(	PUNCT
issue-833	58	17	with	with	ADP
issue-833	58	18	higher	high	ADJ
issue-833	58	19	tax	tax	NOUN
issue-833	58	20	ratio	ratio	NOUN
issue-833	58	21	)	)	PUNCT
issue-833	58	22	to	to	PART
issue-833	58	23	reduce	reduce	VERB
issue-833	58	24	their	their	PRON
issue-833	58	25	tax	tax	NOUN
issue-833	58	26	rates	rate	NOUN
issue-833	58	27	,	,	PUNCT
issue-833	58	28	in	in	ADP
issue-833	58	29	other	other	ADJ
issue-833	58	30	words	word	NOUN
issue-833	58	31	it	it	PRON
issue-833	58	32	stimulates	stimulate	VERB
issue-833	58	33	processes	process	NOUN
issue-833	58	34	of	of	ADP
issue-833	58	35	tax	tax	NOUN
issue-833	58	36	competition	competition	NOUN
issue-833	58	37	.	.	PUNCT
issue-833	59	1	according	accord	VERB
issue-833	59	2	to	to	ADP
issue-833	59	3	some	some	DET
issue-833	59	4	proxy	proxy	NOUN
issue-833	59	5	estimates	estimate	NOUN
issue-833	59	6	,	,	PUNCT
issue-833	59	7	in	in	ADP
issue-833	59	8	2006	2006	NUM
issue-833	59	9	without	without	ADP
issue-833	59	10	tax	tax	NOUN
issue-833	59	11	competition	competition	NOUN
issue-833	59	12	in	in	ADP
issue-833	59	13	western	western	PROPN
issue-833	59	14	europe	europe	PROPN
issue-833	59	15	the	the	DET
issue-833	59	16	average	average	ADJ
issue-833	59	17	corporate	corporate	ADJ
issue-833	59	18	tax	tax	NOUN
issue-833	59	19	rate	rate	NOUN
issue-833	59	20	would	would	AUX
issue-833	59	21	have	have	AUX
issue-833	59	22	been	be	AUX
issue-833	59	23	12.5	12.5	NUM
issue-833	59	24	percentage	percentage	NOUN
issue-833	59	25	points	point	NOUN
issue-833	59	26	higher	high	ADJ
issue-833	59	27	than	than	ADP
issue-833	59	28	actual	actual	ADJ
issue-833	59	29	rate	rate	NOUN
issue-833	59	30	(	(	PUNCT
issue-833	59	31	overesch	overesch	PROPN
issue-833	59	32	&	&	CCONJ
issue-833	59	33	rincke	rincke	PROPN
issue-833	59	34	,	,	PUNCT
issue-833	59	35	2011	2011	NUM
issue-833	59	36	)	)	PUNCT
issue-833	59	37	.	.	PUNCT
issue-833	60	1	a	a	DET
issue-833	60	2	number	number	NOUN
issue-833	60	3	of	of	ADP
issue-833	60	4	authors	author	NOUN
issue-833	60	5	have	have	AUX
issue-833	60	6	even	even	ADV
issue-833	60	7	suggested	suggest	VERB
issue-833	60	8	that	that	SCONJ
issue-833	60	9	with	with	ADP
issue-833	60	10	perfect	perfect	ADJ
issue-833	60	11	tax	tax	NOUN
issue-833	60	12	competition	competition	NOUN
issue-833	60	13	,	,	PUNCT
issue-833	60	14	the	the	DET
issue-833	60	15	tax	tax	NOUN
issue-833	60	16	rate	rate	NOUN
issue-833	60	17	on	on	ADP
issue-833	60	18	capital	capital	NOUN
issue-833	60	19	must	must	AUX
issue-833	60	20	have	have	AUX
issue-833	60	21	fallen	fall	VERB
issue-833	60	22	to	to	ADP
issue-833	60	23	0	0	NUM
issue-833	60	24	%	%	NOUN
issue-833	60	25	(	(	PUNCT
issue-833	60	26	dehejia	dehejia	NOUN
issue-833	60	27	&	&	CCONJ
issue-833	60	28	genshel	genshel	PROPN
issue-833	60	29	,	,	PUNCT
issue-833	60	30	1998	1998	NUM
issue-833	60	31	)	)	PUNCT
issue-833	60	32	.	.	PUNCT
issue-833	61	1	in	in	ADP
issue-833	61	2	tax	tax	NOUN
issue-833	61	3	theory	theory	NOUN
issue-833	61	4	,	,	PUNCT
issue-833	61	5	such	such	DET
issue-833	61	6	a	a	DET
issue-833	61	7	policy	policy	NOUN
issue-833	61	8	is	be	AUX
issue-833	61	9	called	call	VERB
issue-833	61	10	a	a	DET
issue-833	61	11	“	"	PUNCT
issue-833	61	12	race	race	NOUN
issue-833	61	13	to	to	ADP
issue-833	61	14	the	the	DET
issue-833	61	15	bottom	bottom	NOUN
issue-833	61	16	”	"	PUNCT
issue-833	61	17	.	.	PUNCT
issue-833	62	1	one	one	NUM
issue-833	62	2	of	of	ADP
issue-833	62	3	the	the	DET
issue-833	62	4	positive	positive	ADJ
issue-833	62	5	outcomes	outcome	NOUN
issue-833	62	6	of	of	ADP
issue-833	62	7	tax	tax	NOUN
issue-833	62	8	competition	competition	NOUN
issue-833	62	9	is	be	AUX
issue-833	62	10	a	a	DET
issue-833	62	11	higher	high	ADJ
issue-833	62	12	after	after	ADP
issue-833	62	13	tax	tax	NOUN
issue-833	62	14	corporate	corporate	ADJ
issue-833	62	15	profit	profit	NOUN
issue-833	62	16	,	,	PUNCT
issue-833	62	17	which	which	PRON
issue-833	62	18	,	,	PUNCT
issue-833	62	19	consequently	consequently	ADV
issue-833	62	20	,	,	PUNCT
issue-833	62	21	contributes	contribute	VERB
issue-833	62	22	to	to	ADP
issue-833	62	23	better	well	ADJ
issue-833	62	24	corporate	corporate	ADJ
issue-833	62	25	financial	financial	ADJ
issue-833	62	26	capacity	capacity	NOUN
issue-833	62	27	in	in	ADP
issue-833	62	28	terms	term	NOUN
issue-833	62	29	of	of	ADP
issue-833	62	30	capital	capital	NOUN
issue-833	62	31	and	and	CCONJ
issue-833	62	32	investment	investment	NOUN
issue-833	62	33	accumulation	accumulation	NOUN
issue-833	62	34	as	as	ADP
issue-833	62	35	essential	essential	ADJ
issue-833	62	36	drivers	driver	NOUN
issue-833	62	37	of	of	ADP
issue-833	62	38	economic	economic	ADJ
issue-833	62	39	growth	growth	NOUN
issue-833	62	40	(	(	PUNCT
issue-833	62	41	kazutoshi	kazutoshi	PROPN
issue-833	62	42	,	,	PUNCT
issue-833	62	43	hikaru	hikaru	PROPN
issue-833	62	44	&	&	CCONJ
issue-833	62	45	toshiki	toshiki	PROPN
issue-833	62	46	,	,	PUNCT
issue-833	62	47	2018	2018	NUM
issue-833	62	48	)	)	PUNCT
issue-833	62	49	.	.	PUNCT
issue-833	63	1	for	for	ADP
issue-833	63	2	example	example	NOUN
issue-833	63	3	,	,	PUNCT
issue-833	63	4	in	in	ADP
issue-833	63	5	recent	recent	ADJ
issue-833	63	6	german	german	ADJ
issue-833	63	7	studies	study	NOUN
issue-833	63	8	,	,	PUNCT
issue-833	63	9	the	the	DET
issue-833	63	10	feasibility	feasibility	NOUN
issue-833	63	11	of	of	ADP
issue-833	63	12	cutting	cut	VERB
issue-833	63	13	corporate	corporate	ADJ
issue-833	63	14	tax	tax	NOUN
issue-833	63	15	rate	rate	NOUN
issue-833	63	16	from	from	ADP
issue-833	63	17	30	30	NUM
issue-833	63	18	%	%	NOUN
issue-833	63	19	to	to	PART
issue-833	63	20	25	25	NUM
issue-833	63	21	%	%	NOUN
issue-833	63	22	has	have	AUX
issue-833	63	23	been	be	AUX
issue-833	63	24	based	base	VERB
issue-833	63	25	upon	upon	SCONJ
issue-833	63	26	some	some	DET
issue-833	63	27	findings	finding	NOUN
issue-833	63	28	by	by	ADP
issue-833	63	29	the	the	DET
issue-833	63	30	institute	institute	NOUN
issue-833	63	31	’s	’s	PART
issue-833	63	32	ifo	ifo	NOUN
issue-833	63	33	that	that	SCONJ
issue-833	63	34	it	it	PRON
issue-833	63	35	would	would	AUX
issue-833	63	36	add	add	VERB
issue-833	63	37	extra	extra	ADJ
issue-833	63	38	14	14	NUM
issue-833	63	39	%	%	NOUN
issue-833	63	40	of	of	ADP
issue-833	63	41	investments	investment	NOUN
issue-833	63	42	to	to	ADP
issue-833	63	43	the	the	DET
issue-833	63	44	corporates	corporate	NOUN
issue-833	63	45	.	.	PUNCT
issue-833	64	1	furthermore	furthermore	ADV
issue-833	64	2	,	,	PUNCT
issue-833	64	3	the	the	DET
issue-833	64	4	reported	report	VERB
issue-833	64	5	profit	profit	NOUN
issue-833	64	6	would	would	AUX
issue-833	64	7	increase	increase	VERB
issue-833	64	8	by	by	ADP
issue-833	64	9	about	about	ADV
issue-833	64	10	4	4	NUM
issue-833	64	11	%	%	NOUN
issue-833	64	12	due	due	ADP
issue-833	64	13	to	to	ADP
issue-833	64	14	the	the	DET
issue-833	64	15	decline	decline	NOUN
issue-833	64	16	in	in	ADP
issue-833	64	17	tax	tax	NOUN
issue-833	64	18	evasion	evasion	NOUN
issue-833	64	19	(	(	PUNCT
issue-833	64	20	fuest	fuest	ADJ
issue-833	64	21	,	,	PUNCT
issue-833	64	22	2019	2019	NUM
issue-833	64	23	)	)	PUNCT
issue-833	64	24	.	.	PUNCT
issue-833	65	1	with	with	ADP
issue-833	65	2	regard	regard	NOUN
issue-833	65	3	to	to	ADP
issue-833	65	4	negative	negative	ADJ
issue-833	65	5	consequences	consequence	NOUN
issue-833	65	6	of	of	ADP
issue-833	65	7	tax	tax	NOUN
issue-833	65	8	competition	competition	NOUN
issue-833	65	9	,	,	PUNCT
issue-833	65	10	it	it	PRON
issue-833	65	11	caused	cause	VERB
issue-833	65	12	tax	tax	NOUN
issue-833	65	13	base	base	NOUN
issue-833	65	14	erosion	erosion	NOUN
issue-833	65	15	due	due	ADP
issue-833	65	16	to	to	ADP
issue-833	65	17	the	the	DET
issue-833	65	18	outflow	outflow	NOUN
issue-833	65	19	of	of	ADP
issue-833	65	20	capital	capital	NOUN
issue-833	65	21	and	and	CCONJ
issue-833	65	22	labor	labor	NOUN
issue-833	65	23	resources	resource	NOUN
issue-833	65	24	to	to	ADP
issue-833	65	25	neighboring	neighboring	NOUN
issue-833	65	26	countries	country	NOUN
issue-833	65	27	with	with	ADP
issue-833	65	28	less	less	ADJ
issue-833	65	29	tax	tax	NOUN
issue-833	65	30	burden	burden	NOUN
issue-833	65	31	.	.	PUNCT
issue-833	66	1	various	various	ADJ
issue-833	66	2	experts	expert	NOUN
issue-833	66	3	point	point	VERB
issue-833	66	4	out	out	ADP
issue-833	66	5	that	that	SCONJ
issue-833	66	6	the	the	DET
issue-833	66	7	geographical	geographical	ADJ
issue-833	66	8	neighborhood	neighborhood	NOUN
issue-833	66	9	of	of	ADP
issue-833	66	10	countries	country	NOUN
issue-833	66	11	significantly	significantly	ADV
issue-833	66	12	increases	increase	VERB
issue-833	66	13	the	the	DET
issue-833	66	14	impact	impact	NOUN
issue-833	66	15	of	of	ADP
issue-833	66	16	tax	tax	NOUN
issue-833	66	17	competition	competition	NOUN
issue-833	66	18	on	on	ADP
issue-833	66	19	the	the	DET
issue-833	66	20	reduction	reduction	NOUN
issue-833	66	21	of	of	ADP
issue-833	66	22	tax	tax	NOUN
issue-833	66	23	rates	rate	NOUN
issue-833	66	24	(	(	PUNCT
issue-833	66	25	braid	braid	NOUN
issue-833	66	26	,	,	PUNCT
issue-833	66	27	1993	1993	NUM
issue-833	66	28	)	)	PUNCT
issue-833	66	29	.	.	PUNCT
issue-833	67	1	during	during	ADP
issue-833	67	2	the	the	DET
issue-833	67	3	preparation	preparation	NOUN
issue-833	67	4	for	for	ADP
issue-833	67	5	the	the	DET
issue-833	67	6	eu	eu	PROPN
issue-833	67	7	enlargement	enlargement	NOUN
issue-833	67	8	a	a	DET
issue-833	67	9	significant	significant	ADJ
issue-833	67	10	discrepancy	discrepancy	NOUN
issue-833	67	11	between	between	ADP
issue-833	67	12	corporate	corporate	ADJ
issue-833	67	13	income	income	NOUN
issue-833	67	14	tax	tax	NOUN
issue-833	67	15	rates	rate	NOUN
issue-833	67	16	appeared	appear	VERB
issue-833	67	17	.	.	PUNCT
issue-833	68	1	moreover	moreover	ADV
issue-833	68	2	,	,	PUNCT
issue-833	68	3	there	there	PRON
issue-833	68	4	was	be	VERB
issue-833	68	5	a	a	DET
issue-833	68	6	consistent	consistent	ADJ
issue-833	68	7	tendency	tendency	NOUN
issue-833	68	8	of	of	ADP
issue-833	68	9	capital	capital	NOUN
issue-833	68	10	outflow	outflow	NOUN
issue-833	68	11	to	to	ADP
issue-833	68	12	the	the	DET
issue-833	68	13	transition	transition	NOUN
issue-833	68	14	economies	economy	NOUN
issue-833	68	15	,	,	PUNCT
issue-833	68	16	which	which	PRON
issue-833	68	17	became	become	VERB
issue-833	68	18	new	new	ADJ
issue-833	68	19	eu	eu	PROPN
issue-833	68	20	members	member	NOUN
issue-833	68	21	in	in	ADP
issue-833	68	22	2004	2004	NUM
issue-833	68	23	.	.	PUNCT
issue-833	69	1	reduction	reduction	NOUN
issue-833	69	2	of	of	ADP
issue-833	69	3	corporate	corporate	ADJ
issue-833	69	4	income	income	NOUN
issue-833	69	5	tax	tax	NOUN
issue-833	69	6	rates	rate	NOUN
issue-833	69	7	in	in	ADP
issue-833	69	8	the	the	DET
issue-833	69	9	post	post	ADJ
issue-833	69	10	-	-	ADJ
issue-833	69	11	socialist	socialist	ADJ
issue-833	69	12	eu	eu	PROPN
issue-833	69	13	15	15	NUM
issue-833	69	14	20	20	NUM
issue-833	69	15	25	25	NUM
issue-833	69	16	30	30	NUM
issue-833	69	17	35	35	NUM
issue-833	69	18	1999	1999	NUM
issue-833	69	19	2000	2000	NUM
issue-833	69	20	2001	2001	NUM
issue-833	69	21	2002	2002	NUM
issue-833	69	22	2003	2003	NUM
issue-833	69	23	2004	2004	NUM
issue-833	69	24	2005	2005	NUM
issue-833	69	25	2006	2006	NUM
issue-833	69	26	2007	2007	NUM
issue-833	69	27	2008	2008	NUM
issue-833	69	28	2009	2009	NUM
issue-833	69	29	2010	2010	NUM
issue-833	69	30	2011	2011	NUM
issue-833	69	31	2012	2012	NUM
issue-833	69	32	2013	2013	NUM
issue-833	69	33	2014	2014	NUM
issue-833	69	34	2015	2015	NUM
issue-833	69	35	2016	2016	NUM
issue-833	69	36	2017	2017	NUM
issue-833	69	37	2018	2018	NUM
issue-833	69	38	%	%	NOUN
issue-833	69	39	average	average	ADJ
issue-833	69	40	corporate	corporate	ADJ
issue-833	69	41	income	income	NOUN
issue-833	69	42	tax	tax	NOUN
issue-833	69	43	rate	rate	NOUN
issue-833	69	44	,	,	PUNCT
issue-833	69	45	%	%	NOUN
issue-833	69	46	average	average	ADJ
issue-833	69	47	investment	investment	NOUN
issue-833	69	48	rate	rate	NOUN
issue-833	69	49	,	,	PUNCT
issue-833	69	50	%	%	NOUN
issue-833	69	51	figure	figure	NOUN
issue-833	69	52	1	1	NUM
issue-833	69	53	.	.	PUNCT
issue-833	69	54	corporate	corporate	ADJ
issue-833	69	55	income	income	NOUN
issue-833	69	56	tax	tax	NOUN
issue-833	69	57	rate	rate	NOUN
issue-833	69	58	,	,	PUNCT
issue-833	69	59	investment	investment	NOUN
issue-833	69	60	rate	rate	NOUN
issue-833	69	61	in	in	ADP
issue-833	69	62	the	the	DET
issue-833	69	63	post	post	ADJ
issue-833	69	64	-	-	ADJ
issue-833	69	65	socialist	socialist	ADJ
issue-833	69	66	eu	eu	PROPN
issue-833	69	67	countries	country	NOUN
issue-833	69	68	in	in	ADP
issue-833	69	69	1999	1999	NUM
issue-833	69	70	-	-	SYM
issue-833	69	71	2018	2018	NUM
issue-833	69	72	,	,	PUNCT
issue-833	69	73	%	%	NOUN
issue-833	69	74	source	source	NOUN
issue-833	69	75	:	:	PUNCT
issue-833	69	76	created	create	VERB
issue-833	69	77	by	by	ADP
issue-833	69	78	the	the	DET
issue-833	69	79	authors	author	NOUN
issue-833	69	80	according	accord	VERB
issue-833	69	81	to	to	ADP
issue-833	69	82	the	the	DET
issue-833	69	83	data	datum	NOUN
issue-833	69	84	from	from	ADP
issue-833	69	85	the	the	DET
issue-833	69	86	statistical	statistical	ADJ
issue-833	69	87	office	office	NOUN
issue-833	69	88	of	of	ADP
issue-833	69	89	the	the	DET
issue-833	69	90	european	european	PROPN
issue-833	69	91	union	union	PROPN
issue-833	69	92	baltic	baltic	PROPN
issue-833	69	93	journal	journal	PROPN
issue-833	69	94	of	of	ADP
issue-833	69	95	economic	economic	ADJ
issue-833	69	96	studies	study	NOUN
issue-833	69	97	51	51	NUM
issue-833	69	98	vol	vol	NOUN
issue-833	69	99	.	.	PROPN
issue-833	70	1	6	6	NUM
issue-833	70	2	,	,	PUNCT
issue-833	70	3	no	no	INTJ
issue-833	70	4	.	.	NOUN
issue-833	70	5	3	3	NUM
issue-833	70	6	,	,	PUNCT
issue-833	70	7	2020	2020	NUM
issue-833	70	8	countries	country	NOUN
issue-833	70	9	in	in	ADP
issue-833	70	10	the	the	DET
issue-833	70	11	period	period	NOUN
issue-833	70	12	2002	2002	NUM
issue-833	70	13	-	-	SYM
issue-833	70	14	2008	2008	NUM
issue-833	70	15	(	(	PUNCT
issue-833	70	16	on	on	ADP
issue-833	70	17	average	average	ADJ
issue-833	70	18	from	from	ADP
issue-833	70	19	23.65	23.65	NUM
issue-833	70	20	%	%	NOUN
issue-833	70	21	to	to	ADP
issue-833	70	22	18.12	18.12	NUM
issue-833	70	23	%	%	NOUN
issue-833	70	24	)	)	PUNCT
issue-833	70	25	accompanied	accompany	VERB
issue-833	70	26	by	by	ADP
issue-833	70	27	rising	rise	VERB
issue-833	70	28	investment	investment	NOUN
issue-833	70	29	rate	rate	NOUN
issue-833	70	30	from	from	ADP
issue-833	70	31	30.2	30.2	NUM
issue-833	70	32	%	%	NOUN
issue-833	70	33	to	to	ADP
issue-833	70	34	35.2	35.2	NUM
issue-833	70	35	%	%	NOUN
issue-833	70	36	(	(	PUNCT
issue-833	70	37	figure	figure	NOUN
issue-833	70	38	1	1	NUM
issue-833	70	39	)	)	PUNCT
issue-833	70	40	.	.	PUNCT
issue-833	71	1	despite	despite	SCONJ
issue-833	71	2	cutting	cut	VERB
issue-833	71	3	of	of	ADP
issue-833	71	4	corporate	corporate	ADJ
issue-833	71	5	income	income	NOUN
issue-833	71	6	tax	tax	NOUN
issue-833	71	7	rates	rate	NOUN
issue-833	71	8	in	in	ADP
issue-833	71	9	the	the	DET
issue-833	71	10	developed	developed	ADJ
issue-833	71	11	eu	eu	PROPN
issue-833	71	12	countries	country	NOUN
issue-833	71	13	,	,	PUNCT
issue-833	71	14	they	they	PRON
issue-833	71	15	were	be	AUX
issue-833	71	16	still	still	ADV
issue-833	71	17	at	at	ADP
issue-833	71	18	a	a	DET
issue-833	71	19	higher	high	ADJ
issue-833	71	20	level	level	NOUN
issue-833	71	21	,	,	PUNCT
issue-833	71	22	and	and	CCONJ
issue-833	71	23	the	the	DET
issue-833	71	24	average	average	ADJ
issue-833	71	25	investment	investment	NOUN
issue-833	71	26	rate	rate	NOUN
issue-833	71	27	decreased	decrease	VERB
issue-833	71	28	from	from	ADP
issue-833	71	29	23.523.7	23.523.7	NUM
issue-833	71	30	%	%	NOUN
issue-833	71	31	in	in	ADP
issue-833	71	32	the	the	DET
issue-833	71	33	period	period	NOUN
issue-833	71	34	1999	1999	NUM
issue-833	71	35	-	-	SYM
issue-833	71	36	2001	2001	NUM
issue-833	71	37	to	to	ADP
issue-833	71	38	22.03	22.03	NUM
issue-833	71	39	%	%	NOUN
issue-833	71	40	in	in	ADP
issue-833	71	41	2003	2003	NUM
issue-833	71	42	and	and	CCONJ
issue-833	71	43	21.7	21.7	NUM
issue-833	71	44	%	%	NOUN
issue-833	71	45	in	in	ADP
issue-833	71	46	2004	2004	NUM
issue-833	71	47	(	(	PUNCT
issue-833	71	48	figure	figure	NOUN
issue-833	71	49	2	2	NUM
issue-833	71	50	)	)	PUNCT
issue-833	71	51	.	.	PUNCT
issue-833	72	1	in	in	ADP
issue-833	72	2	response	response	NOUN
issue-833	72	3	to	to	ADP
issue-833	72	4	this	this	DET
issue-833	72	5	situation	situation	NOUN
issue-833	72	6	policy	policy	NOUN
issue-833	72	7	makers	maker	NOUN
issue-833	72	8	from	from	ADP
issue-833	72	9	the	the	DET
issue-833	72	10	eu	eu	PROPN
issue-833	72	11	,	,	PUNCT
issue-833	72	12	oecd	oecd	PROPN
issue-833	72	13	and	and	CCONJ
issue-833	72	14	un	un	PROPN
issue-833	72	15	put	put	VERB
issue-833	72	16	all	all	DET
issue-833	72	17	their	their	PRON
issue-833	72	18	efforts	effort	NOUN
issue-833	72	19	to	to	PART
issue-833	72	20	launch	launch	VERB
issue-833	72	21	anti	anti	ADJ
issue-833	72	22	-	-	ADJ
issue-833	72	23	tax	tax	ADJ
issue-833	72	24	competition	competition	NOUN
issue-833	72	25	measures	measure	NOUN
issue-833	72	26	through	through	ADP
issue-833	72	27	a	a	DET
issue-833	72	28	policy	policy	NOUN
issue-833	72	29	of	of	ADP
issue-833	72	30	tax	tax	NOUN
issue-833	72	31	harmonization	harmonization	NOUN
issue-833	72	32	(	(	PUNCT
issue-833	72	33	remeur	remeur	NOUN
issue-833	72	34	,	,	PUNCT
issue-833	72	35	2015	2015	NUM
issue-833	72	36	;	;	PUNCT
issue-833	72	37	coughlan	coughlan	NOUN
issue-833	72	38	,	,	PUNCT
issue-833	72	39	2015	2015	NUM
issue-833	72	40	;	;	PUNCT
issue-833	72	41	european	european	PROPN
issue-833	72	42	commission	commission	PROPN
issue-833	72	43	,	,	PUNCT
issue-833	72	44	2016	2016	NUM
issue-833	72	45	)	)	PUNCT
issue-833	72	46	.	.	PUNCT
issue-833	73	1	tax	tax	NOUN
issue-833	73	2	competition	competition	NOUN
issue-833	73	3	faced	face	VERB
issue-833	73	4	by	by	ADP
issue-833	73	5	many	many	ADJ
issue-833	73	6	countries	country	NOUN
issue-833	73	7	couples	couple	NOUN
issue-833	73	8	with	with	ADP
issue-833	73	9	the	the	DET
issue-833	73	10	problem	problem	NOUN
issue-833	73	11	of	of	ADP
issue-833	73	12	tax	tax	NOUN
issue-833	73	13	exporting	exporting	NOUN
issue-833	73	14	.	.	PUNCT
issue-833	74	1	this	this	DET
issue-833	74	2	phenomenon	phenomenon	NOUN
issue-833	74	3	occurs	occur	VERB
issue-833	74	4	when	when	SCONJ
issue-833	74	5	residents	resident	NOUN
issue-833	74	6	of	of	ADP
issue-833	74	7	one	one	NUM
issue-833	74	8	country	country	NOUN
issue-833	74	9	,	,	PUNCT
issue-833	74	10	if	if	SCONJ
issue-833	74	11	they	they	PRON
issue-833	74	12	work	work	VERB
issue-833	74	13	or	or	CCONJ
issue-833	74	14	own	own	ADJ
issue-833	74	15	property	property	NOUN
issue-833	74	16	in	in	ADP
issue-833	74	17	the	the	DET
issue-833	74	18	other	other	ADJ
issue-833	74	19	country	country	NOUN
issue-833	74	20	,	,	PUNCT
issue-833	74	21	have	have	VERB
issue-833	74	22	to	to	PART
issue-833	74	23	pay	pay	VERB
issue-833	74	24	higher	high	ADJ
issue-833	74	25	taxes	taxis	NOUN
issue-833	74	26	there	there	ADV
issue-833	74	27	.	.	PUNCT
issue-833	75	1	in	in	ADP
issue-833	75	2	such	such	ADJ
issue-833	75	3	circumstances	circumstance	NOUN
issue-833	75	4	,	,	PUNCT
issue-833	75	5	the	the	DET
issue-833	75	6	government	government	NOUN
issue-833	75	7	of	of	ADP
issue-833	75	8	the	the	DET
issue-833	75	9	resident	resident	ADJ
issue-833	75	10	country	country	NOUN
issue-833	75	11	may	may	AUX
issue-833	75	12	decide	decide	VERB
issue-833	75	13	that	that	SCONJ
issue-833	75	14	it	it	PRON
issue-833	75	15	is	be	AUX
issue-833	75	16	inappropriate	inappropriate	ADJ
issue-833	75	17	to	to	PART
issue-833	75	18	reduce	reduce	VERB
issue-833	75	19	domestic	domestic	ADJ
issue-833	75	20	tax	tax	NOUN
issue-833	75	21	rates	rate	NOUN
issue-833	75	22	,	,	PUNCT
issue-833	75	23	given	give	VERB
issue-833	75	24	that	that	SCONJ
issue-833	75	25	they	they	PRON
issue-833	75	26	are	be	AUX
issue-833	75	27	not	not	PART
issue-833	75	28	as	as	ADV
issue-833	75	29	high	high	ADJ
issue-833	75	30	as	as	ADP
issue-833	75	31	in	in	ADP
issue-833	75	32	the	the	DET
issue-833	75	33	neighboring	neighboring	NOUN
issue-833	75	34	country	country	NOUN
issue-833	75	35	(	(	PUNCT
issue-833	75	36	braid	braid	NOUN
issue-833	75	37	,	,	PUNCT
issue-833	75	38	2005	2005	NUM
issue-833	75	39	)	)	PUNCT
issue-833	75	40	.	.	PUNCT
issue-833	76	1	tax	tax	NOUN
issue-833	76	2	exporting	exporting	NOUN
issue-833	76	3	has	have	VERB
issue-833	76	4	the	the	DET
issue-833	76	5	opposite	opposite	ADJ
issue-833	76	6	effect	effect	NOUN
issue-833	76	7	on	on	ADP
issue-833	76	8	the	the	DET
issue-833	76	9	level	level	NOUN
issue-833	76	10	of	of	ADP
issue-833	76	11	tax	tax	NOUN
issue-833	76	12	rates	rate	NOUN
issue-833	76	13	compared	compare	VERB
issue-833	76	14	with	with	ADP
issue-833	76	15	tax	tax	NOUN
issue-833	76	16	competition	competition	NOUN
issue-833	76	17	,	,	PUNCT
issue-833	76	18	i.e.	i.e.	X
issue-833	76	19	,	,	PUNCT
issue-833	76	20	tax	tax	NOUN
issue-833	76	21	rates	rate	NOUN
issue-833	76	22	remain	remain	VERB
issue-833	76	23	at	at	ADP
issue-833	76	24	the	the	DET
issue-833	76	25	previous	previous	ADJ
issue-833	76	26	level	level	NOUN
issue-833	76	27	,	,	PUNCT
issue-833	76	28	although	although	SCONJ
issue-833	76	29	in	in	ADP
issue-833	76	30	some	some	DET
issue-833	76	31	cases	case	NOUN
issue-833	76	32	tax	tax	NOUN
issue-833	76	33	exporting	exporting	NOUN
issue-833	76	34	might	might	AUX
issue-833	76	35	even	even	ADV
issue-833	76	36	result	result	VERB
issue-833	76	37	in	in	ADP
issue-833	76	38	tax	tax	NOUN
issue-833	76	39	rate	rate	NOUN
issue-833	76	40	increase	increase	NOUN
issue-833	76	41	.	.	PUNCT
issue-833	77	1	doubtless	doubtless	ADV
issue-833	77	2	,	,	PUNCT
issue-833	77	3	in	in	ADP
issue-833	77	4	addition	addition	NOUN
issue-833	77	5	to	to	ADP
issue-833	77	6	tax	tax	NOUN
issue-833	77	7	rates	rate	NOUN
issue-833	77	8	and	and	CCONJ
issue-833	77	9	other	other	ADJ
issue-833	77	10	tax	tax	NOUN
issue-833	77	11	law	law	NOUN
issue-833	77	12	implications	implication	NOUN
issue-833	77	13	,	,	PUNCT
issue-833	77	14	tax	tax	NOUN
issue-833	77	15	ratio	ratio	NOUN
issue-833	77	16	is	be	AUX
issue-833	77	17	also	also	ADV
issue-833	77	18	dependent	dependent	ADJ
issue-833	77	19	on	on	ADP
issue-833	77	20	a	a	DET
issue-833	77	21	number	number	NOUN
issue-833	77	22	of	of	ADP
issue-833	77	23	non	non	ADJ
issue-833	77	24	-	-	ADJ
issue-833	77	25	tax	tax	ADJ
issue-833	77	26	factors	factor	NOUN
issue-833	77	27	,	,	PUNCT
issue-833	77	28	such	such	ADJ
issue-833	77	29	as	as	ADP
issue-833	77	30	inflation	inflation	NOUN
issue-833	77	31	(	(	PUNCT
issue-833	77	32	rozen	rozen	PROPN
issue-833	77	33	,	,	PUNCT
issue-833	77	34	1992	1992	NUM
issue-833	77	35	)	)	PUNCT
issue-833	77	36	.	.	PUNCT
issue-833	78	1	as	as	ADP
issue-833	78	2	h.	h.	PROPN
issue-833	78	3	rosen	rosen	PROPN
issue-833	78	4	states	states	PROPN
issue-833	78	5	,	,	PUNCT
issue-833	78	6	high	high	ADJ
issue-833	78	7	inflation	inflation	NOUN
issue-833	78	8	affects	affect	VERB
issue-833	78	9	the	the	DET
issue-833	78	10	real	real	ADJ
issue-833	78	11	value	value	NOUN
issue-833	78	12	of	of	ADP
issue-833	78	13	deductions	deduction	NOUN
issue-833	78	14	from	from	ADP
issue-833	78	15	taxable	taxable	ADJ
issue-833	78	16	income	income	NOUN
issue-833	78	17	,	,	PUNCT
issue-833	78	18	which	which	PRON
issue-833	78	19	are	be	AUX
issue-833	78	20	settled	settle	VERB
issue-833	78	21	in	in	ADP
issue-833	78	22	nominal	nominal	ADJ
issue-833	78	23	terms	term	NOUN
issue-833	78	24	.	.	PUNCT
issue-833	79	1	it	it	PRON
issue-833	79	2	does	do	AUX
issue-833	79	3	not	not	PART
issue-833	79	4	only	only	ADV
issue-833	79	5	makes	make	VERB
issue-833	79	6	capital	capital	NOUN
issue-833	79	7	more	more	ADV
issue-833	79	8	vulnerable	vulnerable	ADJ
issue-833	79	9	to	to	ADP
issue-833	79	10	inflation	inflation	NOUN
issue-833	79	11	,	,	PUNCT
issue-833	79	12	but	but	CCONJ
issue-833	79	13	also	also	ADV
issue-833	79	14	distorts	distort	VERB
issue-833	79	15	the	the	DET
issue-833	79	16	efficiency	efficiency	NOUN
issue-833	79	17	of	of	ADP
issue-833	79	18	tax	tax	NOUN
issue-833	79	19	policy	policy	NOUN
issue-833	79	20	measures	measure	NOUN
issue-833	79	21	designed	design	VERB
issue-833	79	22	to	to	PART
issue-833	79	23	reduce	reduce	VERB
issue-833	79	24	the	the	DET
issue-833	79	25	tax	tax	NOUN
issue-833	79	26	burden	burden	NOUN
issue-833	79	27	on	on	ADP
issue-833	79	28	this	this	DET
issue-833	79	29	factor	factor	NOUN
issue-833	79	30	of	of	ADP
issue-833	79	31	production	production	NOUN
issue-833	79	32	.	.	PUNCT
issue-833	80	1	v.tanzi	v.tanzi	PROPN
issue-833	80	2	also	also	ADV
issue-833	80	3	draws	draw	VERB
issue-833	80	4	attention	attention	NOUN
issue-833	80	5	to	to	ADP
issue-833	80	6	the	the	DET
issue-833	80	7	fact	fact	NOUN
issue-833	80	8	that	that	SCONJ
issue-833	80	9	the	the	DET
issue-833	80	10	attractiveness	attractiveness	NOUN
issue-833	80	11	of	of	ADP
issue-833	80	12	a	a	DET
issue-833	80	13	country	country	NOUN
issue-833	80	14	for	for	ADP
issue-833	80	15	investments	investment	NOUN
issue-833	80	16	depends	depend	VERB
issue-833	80	17	not	not	PART
issue-833	80	18	only	only	ADV
issue-833	80	19	on	on	ADP
issue-833	80	20	tax	tax	NOUN
issue-833	80	21	rates	rate	NOUN
issue-833	80	22	but	but	CCONJ
issue-833	80	23	on	on	ADP
issue-833	80	24	different	different	ADJ
issue-833	80	25	conditions	condition	NOUN
issue-833	80	26	(	(	PUNCT
issue-833	80	27	tanzi	tanzi	NOUN
issue-833	80	28	,	,	PUNCT
issue-833	80	29	2007	2007	NUM
issue-833	80	30	)	)	PUNCT
issue-833	80	31	,	,	PUNCT
issue-833	80	32	such	such	ADJ
issue-833	80	33	as	as	ADP
issue-833	80	34	tax	tax	NOUN
issue-833	80	35	law	law	NOUN
issue-833	80	36	transparency	transparency	NOUN
issue-833	80	37	;	;	PUNCT
issue-833	80	38	certainty	certainty	NOUN
issue-833	80	39	and	and	CCONJ
issue-833	80	40	predictability	predictability	NOUN
issue-833	80	41	of	of	ADP
issue-833	80	42	tax	tax	NOUN
issue-833	80	43	changes	change	NOUN
issue-833	80	44	;	;	PUNCT
issue-833	80	45	amount	amount	NOUN
issue-833	80	46	of	of	ADP
issue-833	80	47	costs	cost	NOUN
issue-833	80	48	related	relate	VERB
issue-833	80	49	to	to	ADP
issue-833	80	50	tax	tax	NOUN
issue-833	80	51	administration	administration	NOUN
issue-833	80	52	and	and	CCONJ
issue-833	80	53	tax	tax	NOUN
issue-833	80	54	compliance	compliance	NOUN
issue-833	80	55	;	;	PUNCT
issue-833	80	56	allocation	allocation	NOUN
issue-833	80	57	of	of	ADP
issue-833	80	58	tax	tax	NOUN
issue-833	80	59	revenues	revenue	NOUN
issue-833	80	60	,	,	PUNCT
issue-833	80	61	which	which	PRON
issue-833	80	62	implies	imply	VERB
issue-833	80	63	services	service	NOUN
issue-833	80	64	consumed	consume	VERB
issue-833	80	65	by	by	ADP
issue-833	80	66	individuals	individual	NOUN
issue-833	80	67	and	and	CCONJ
issue-833	80	68	businesses	business	NOUN
issue-833	80	69	in	in	ADP
issue-833	80	70	exchange	exchange	NOUN
issue-833	80	71	for	for	ADP
issue-833	80	72	taxes	taxis	NOUN
issue-833	80	73	paid	pay	VERB
issue-833	80	74	;	;	PUNCT
issue-833	80	75	the	the	DET
issue-833	80	76	state	state	NOUN
issue-833	80	77	of	of	ADP
issue-833	80	78	public	public	ADJ
issue-833	80	79	finance	finance	NOUN
issue-833	80	80	(	(	PUNCT
issue-833	80	81	budget	budget	NOUN
issue-833	80	82	deficit	deficit	NOUN
issue-833	80	83	and	and	CCONJ
issue-833	80	84	public	public	ADJ
issue-833	80	85	debt	debt	NOUN
issue-833	80	86	)	)	PUNCT
issue-833	80	87	,	,	PUNCT
issue-833	80	88	which	which	PRON
issue-833	80	89	in	in	ADP
issue-833	80	90	case	case	NOUN
issue-833	80	91	it	it	PRON
issue-833	80	92	worsens	worsen	VERB
issue-833	80	93	might	might	AUX
issue-833	80	94	lead	lead	VERB
issue-833	80	95	to	to	ADP
issue-833	80	96	higher	high	ADJ
issue-833	80	97	taxes	taxis	NOUN
issue-833	80	98	in	in	ADP
issue-833	80	99	future	future	NOUN
issue-833	80	100	;	;	PUNCT
issue-833	80	101	investment	investment	NOUN
issue-833	80	102	climate	climate	NOUN
issue-833	80	103	and	and	CCONJ
issue-833	80	104	legal	legal	ADJ
issue-833	80	105	framework	framework	NOUN
issue-833	80	106	of	of	ADP
issue-833	80	107	a	a	DET
issue-833	80	108	country	country	NOUN
issue-833	80	109	(	(	PUNCT
issue-833	80	110	rule	rule	NOUN
issue-833	80	111	of	of	ADP
issue-833	80	112	law	law	NOUN
issue-833	80	113	)	)	PUNCT
issue-833	80	114	etc	etc	X
issue-833	80	115	.	.	X
issue-833	81	1	thus	thus	ADV
issue-833	81	2	,	,	PUNCT
issue-833	81	3	the	the	DET
issue-833	81	4	key	key	ADJ
issue-833	81	5	message	message	NOUN
issue-833	81	6	of	of	ADP
issue-833	81	7	summing	sum	VERB
issue-833	81	8	up	up	ADP
issue-833	81	9	theoretical	theoretical	ADJ
issue-833	81	10	ideas	idea	NOUN
issue-833	81	11	on	on	ADP
issue-833	81	12	the	the	DET
issue-833	81	13	issue	issue	NOUN
issue-833	81	14	of	of	ADP
issue-833	81	15	feasibility	feasibility	NOUN
issue-833	81	16	of	of	ADP
issue-833	81	17	cutting	cut	VERB
issue-833	81	18	corporate	corporate	ADJ
issue-833	81	19	income	income	NOUN
issue-833	81	20	tax	tax	NOUN
issue-833	81	21	is	be	AUX
issue-833	81	22	that	that	SCONJ
issue-833	81	23	it	it	PRON
issue-833	81	24	stimulates	stimulate	VERB
issue-833	81	25	investments	investment	NOUN
issue-833	81	26	and	and	CCONJ
issue-833	81	27	accelerates	accelerate	VERB
issue-833	81	28	growth	growth	NOUN
issue-833	81	29	of	of	ADP
issue-833	81	30	national	national	ADJ
issue-833	81	31	economies	economy	NOUN
issue-833	81	32	.	.	PUNCT
issue-833	82	1	best	good	ADJ
issue-833	82	2	practices	practice	NOUN
issue-833	82	3	of	of	ADP
issue-833	82	4	many	many	ADJ
issue-833	82	5	developed	develop	VERB
issue-833	82	6	countries	country	NOUN
issue-833	82	7	proved	prove	VERB
issue-833	82	8	it	it	PRON
issue-833	82	9	to	to	PART
issue-833	82	10	be	be	AUX
issue-833	82	11	a	a	DET
issue-833	82	12	quite	quite	ADV
issue-833	82	13	efficient	efficient	ADJ
issue-833	82	14	measure	measure	NOUN
issue-833	82	15	.	.	PUNCT
issue-833	83	1	nevertheless	nevertheless	ADV
issue-833	83	2	,	,	PUNCT
issue-833	83	3	in	in	ADP
issue-833	83	4	conditions	condition	NOUN
issue-833	83	5	of	of	ADP
issue-833	83	6	high	high	ADJ
issue-833	83	7	capital	capital	NOUN
issue-833	83	8	mobility	mobility	NOUN
issue-833	83	9	,	,	PUNCT
issue-833	83	10	there	there	PRON
issue-833	83	11	are	be	VERB
issue-833	83	12	other	other	ADJ
issue-833	83	13	important	important	ADJ
issue-833	83	14	determinants	determinant	NOUN
issue-833	83	15	which	which	PRON
issue-833	83	16	make	make	VERB
issue-833	83	17	a	a	DET
issue-833	83	18	divergent	divergent	ADJ
issue-833	83	19	impact	impact	NOUN
issue-833	83	20	on	on	ADP
issue-833	83	21	the	the	DET
issue-833	83	22	level	level	NOUN
issue-833	83	23	of	of	ADP
issue-833	83	24	tax	tax	NOUN
issue-833	83	25	rates	rate	NOUN
issue-833	83	26	and	and	CCONJ
issue-833	83	27	tax	tax	NOUN
issue-833	83	28	burden	burden	NOUN
issue-833	83	29	on	on	ADP
issue-833	83	30	corporate	corporate	ADJ
issue-833	83	31	income	income	NOUN
issue-833	83	32	such	such	ADJ
issue-833	83	33	as	as	ADP
issue-833	83	34	tax	tax	NOUN
issue-833	83	35	competition	competition	NOUN
issue-833	83	36	,	,	PUNCT
issue-833	83	37	tax	tax	NOUN
issue-833	83	38	exporting	exporting	NOUN
issue-833	83	39	,	,	PUNCT
issue-833	83	40	inflation	inflation	NOUN
issue-833	83	41	,	,	PUNCT
issue-833	83	42	tax	tax	NOUN
issue-833	83	43	law	law	NOUN
issue-833	83	44	provisions	provision	NOUN
issue-833	83	45	and	and	CCONJ
issue-833	83	46	processes	process	NOUN
issue-833	83	47	of	of	ADP
issue-833	83	48	its	its	PRON
issue-833	83	49	harmonization	harmonization	NOUN
issue-833	83	50	.	.	PUNCT
issue-833	84	1	3	3	X
issue-833	84	2	.	.	X
issue-833	84	3	the	the	DET
issue-833	84	4	situation	situation	NOUN
issue-833	84	5	in	in	ADP
issue-833	84	6	ukraine	ukraine	PROPN
issue-833	84	7	the	the	DET
issue-833	84	8	development	development	NOUN
issue-833	84	9	of	of	ADP
issue-833	84	10	ukraine	ukraine	PROPN
issue-833	84	11	’s	’s	PART
issue-833	84	12	tax	tax	NOUN
issue-833	84	13	system	system	NOUN
issue-833	84	14	in	in	ADP
issue-833	84	15	recent	recent	ADJ
issue-833	84	16	decades	decade	NOUN
issue-833	84	17	has	have	AUX
issue-833	84	18	complied	comply	VERB
issue-833	84	19	with	with	ADP
issue-833	84	20	the	the	DET
issue-833	84	21	traditional	traditional	ADJ
issue-833	84	22	approach	approach	NOUN
issue-833	84	23	of	of	ADP
issue-833	84	24	ensuring	ensure	VERB
issue-833	84	25	its	its	PRON
issue-833	84	26	tax	tax	NOUN
issue-833	84	27	competitiveness	competitiveness	NOUN
issue-833	84	28	by	by	ADP
issue-833	84	29	reducing	reduce	VERB
issue-833	84	30	the	the	DET
issue-833	84	31	tax	tax	NOUN
issue-833	84	32	15	15	NUM
issue-833	84	33	20	20	NUM
issue-833	84	34	25	25	NUM
issue-833	84	35	30	30	NUM
issue-833	84	36	35	35	NUM
issue-833	84	37	1999	1999	NUM
issue-833	84	38	2000	2000	NUM
issue-833	84	39	2001	2001	NUM
issue-833	84	40	2002	2002	NUM
issue-833	84	41	2003	2003	NUM
issue-833	84	42	2004	2004	NUM
issue-833	84	43	2005	2005	NUM
issue-833	84	44	2006	2006	NUM
issue-833	84	45	2007	2007	NUM
issue-833	84	46	2008	2008	NUM
issue-833	84	47	2009	2009	NUM
issue-833	84	48	2010	2010	NUM
issue-833	84	49	2011	2011	NUM
issue-833	84	50	2012	2012	NUM
issue-833	84	51	2013	2013	NUM
issue-833	84	52	2014	2014	NUM
issue-833	84	53	2015	2015	NUM
issue-833	84	54	2016	2016	NUM
issue-833	84	55	2017	2017	NUM
issue-833	84	56	2018	2018	NUM
issue-833	84	57	%	%	NOUN
issue-833	84	58	average	average	ADJ
issue-833	84	59	corporate	corporate	ADJ
issue-833	84	60	income	income	NOUN
issue-833	84	61	tax	tax	NOUN
issue-833	84	62	rate	rate	NOUN
issue-833	84	63	,	,	PUNCT
issue-833	84	64	%	%	NOUN
issue-833	84	65	average	average	ADJ
issue-833	84	66	investment	investment	NOUN
issue-833	84	67	rate	rate	NOUN
issue-833	84	68	,	,	PUNCT
issue-833	84	69	%	%	NOUN
issue-833	84	70	figure	figure	NOUN
issue-833	84	71	2	2	NUM
issue-833	84	72	.	.	PUNCT
issue-833	84	73	corporate	corporate	ADJ
issue-833	84	74	income	income	NOUN
issue-833	84	75	tax	tax	NOUN
issue-833	84	76	rate	rate	NOUN
issue-833	84	77	,	,	PUNCT
issue-833	84	78	investment	investment	NOUN
issue-833	84	79	rate	rate	NOUN
issue-833	84	80	in	in	ADP
issue-833	84	81	the	the	DET
issue-833	84	82	eu	eu	PROPN
issue-833	84	83	developed	develop	VERB
issue-833	84	84	countries	country	NOUN
issue-833	84	85	in	in	ADP
issue-833	84	86	1999	1999	NUM
issue-833	84	87	-	-	SYM
issue-833	84	88	2018	2018	NUM
issue-833	84	89	,	,	PUNCT
issue-833	84	90	%	%	NOUN
issue-833	84	91	source	source	NOUN
issue-833	84	92	:	:	PUNCT
issue-833	84	93	created	create	VERB
issue-833	84	94	by	by	ADP
issue-833	84	95	the	the	DET
issue-833	84	96	authors	author	NOUN
issue-833	84	97	according	accord	VERB
issue-833	84	98	to	to	ADP
issue-833	84	99	the	the	DET
issue-833	84	100	data	datum	NOUN
issue-833	84	101	from	from	ADP
issue-833	84	102	the	the	DET
issue-833	84	103	statistical	statistical	ADJ
issue-833	84	104	office	office	NOUN
issue-833	84	105	of	of	ADP
issue-833	84	106	the	the	DET
issue-833	84	107	european	european	PROPN
issue-833	84	108	union	union	PROPN
issue-833	84	109	baltic	baltic	PROPN
issue-833	84	110	journal	journal	PROPN
issue-833	84	111	of	of	ADP
issue-833	84	112	economic	economic	ADJ
issue-833	84	113	studies	study	NOUN
issue-833	84	114	52	52	NUM
issue-833	84	115	vol	vol	NOUN
issue-833	84	116	.	.	PROPN
issue-833	85	1	6	6	NUM
issue-833	85	2	,	,	PUNCT
issue-833	85	3	no	no	INTJ
issue-833	85	4	.	.	NOUN
issue-833	85	5	3	3	NUM
issue-833	85	6	,	,	PUNCT
issue-833	85	7	2020	2020	NUM
issue-833	85	8	burden	burden	NOUN
issue-833	85	9	on	on	ADP
issue-833	85	10	corporate	corporate	ADJ
issue-833	85	11	income	income	NOUN
issue-833	85	12	.	.	PUNCT
issue-833	86	1	the	the	DET
issue-833	86	2	uniform	uniform	ADJ
issue-833	86	3	statutory	statutory	ADJ
issue-833	86	4	rate	rate	NOUN
issue-833	86	5	of	of	ADP
issue-833	86	6	corporate	corporate	ADJ
issue-833	86	7	income	income	NOUN
issue-833	86	8	tax	tax	NOUN
issue-833	86	9	was	be	AUX
issue-833	86	10	gradually	gradually	ADV
issue-833	86	11	cut	cut	VERB
issue-833	86	12	down	down	ADP
issue-833	86	13	from	from	ADP
issue-833	86	14	30	30	NUM
issue-833	86	15	%	%	NOUN
issue-833	86	16	in	in	ADP
issue-833	86	17	1999	1999	NUM
issue-833	86	18	-	-	SYM
issue-833	86	19	2003	2003	NUM
issue-833	86	20	to	to	ADP
issue-833	86	21	25	25	NUM
issue-833	86	22	%	%	NOUN
issue-833	86	23	in	in	ADP
issue-833	86	24	2004	2004	NUM
issue-833	86	25	-	-	SYM
issue-833	86	26	2010	2010	NUM
issue-833	86	27	,	,	PUNCT
issue-833	86	28	then	then	ADV
issue-833	86	29	to	to	ADP
issue-833	86	30	23	23	NUM
issue-833	86	31	%	%	NOUN
issue-833	86	32	in	in	ADP
issue-833	86	33	2011	2011	NUM
issue-833	86	34	,	,	PUNCT
issue-833	86	35	to	to	ADP
issue-833	86	36	21	21	NUM
issue-833	86	37	%	%	NOUN
issue-833	86	38	in	in	ADP
issue-833	86	39	2012	2012	NUM
issue-833	86	40	,	,	PUNCT
issue-833	86	41	to	to	ADP
issue-833	86	42	19	19	NUM
issue-833	86	43	%	%	NOUN
issue-833	86	44	in	in	ADP
issue-833	86	45	2013	2013	NUM
issue-833	86	46	(	(	PUNCT
issue-833	86	47	it	it	PRON
issue-833	86	48	was	be	AUX
issue-833	86	49	reduced	reduce	VERB
issue-833	86	50	to	to	ADP
issue-833	86	51	5	5	NUM
issue-833	86	52	%	%	NOUN
issue-833	86	53	for	for	ADP
issue-833	86	54	it	it	PRON
issue-833	86	55	companies	company	NOUN
issue-833	86	56	)	)	PUNCT
issue-833	86	57	and	and	CCONJ
issue-833	86	58	finally	finally	ADV
issue-833	86	59	in	in	ADP
issue-833	86	60	2014	2014	NUM
issue-833	86	61	it	it	PRON
issue-833	86	62	fell	fall	VERB
issue-833	86	63	to	to	ADP
issue-833	86	64	its	its	PRON
issue-833	86	65	current	current	ADJ
issue-833	86	66	level	level	NOUN
issue-833	86	67	of	of	ADP
issue-833	86	68	18	18	NUM
issue-833	86	69	%	%	NOUN
issue-833	86	70	.	.	PUNCT
issue-833	87	1	employers	employer	NOUN
issue-833	87	2	’	'	PUNCT
issue-833	87	3	compulsory	compulsory	ADJ
issue-833	87	4	social	social	ADJ
issue-833	87	5	security	security	NOUN
issue-833	87	6	contributions	contribution	NOUN
issue-833	87	7	in	in	ADP
issue-833	87	8	ukraine	ukraine	NOUN
issue-833	87	9	had	have	VERB
issue-833	87	10	a	a	DET
issue-833	87	11	profound	profound	ADJ
issue-833	87	12	impact	impact	NOUN
issue-833	87	13	on	on	ADP
issue-833	87	14	the	the	DET
issue-833	87	15	tax	tax	NOUN
issue-833	87	16	burden	burden	NOUN
issue-833	87	17	on	on	ADP
issue-833	87	18	corporates	corporate	NOUN
issue-833	87	19	.	.	PUNCT
issue-833	88	1	however	however	ADV
issue-833	88	2	,	,	PUNCT
issue-833	88	3	since	since	SCONJ
issue-833	88	4	2016	2016	NUM
issue-833	88	5	the	the	DET
issue-833	88	6	contribution	contribution	NOUN
issue-833	88	7	rates	rate	NOUN
issue-833	88	8	have	have	AUX
issue-833	88	9	been	be	AUX
issue-833	88	10	reduced	reduce	VERB
issue-833	88	11	to	to	ADP
issue-833	88	12	22	22	NUM
issue-833	88	13	%	%	NOUN
issue-833	88	14	compared	compare	VERB
issue-833	88	15	with	with	ADP
issue-833	88	16	36.76	36.76	NUM
issue-833	88	17	-	-	SYM
issue-833	88	18	49.7	49.7	NUM
issue-833	88	19	%	%	NOUN
issue-833	88	20	before	before	ADP
issue-833	88	21	(	(	PUNCT
issue-833	88	22	depending	depend	VERB
issue-833	88	23	on	on	ADP
issue-833	88	24	the	the	DET
issue-833	88	25	occupational	occupational	ADJ
issue-833	88	26	hazard	hazard	NOUN
issue-833	88	27	class	class	NOUN
issue-833	88	28	)	)	PUNCT
issue-833	88	29	.	.	PUNCT
issue-833	89	1	the	the	DET
issue-833	89	2	nominal	nominal	ADJ
issue-833	89	3	and	and	CCONJ
issue-833	89	4	relative	relative	ADJ
issue-833	89	5	reduction	reduction	NOUN
issue-833	89	6	of	of	ADP
issue-833	89	7	the	the	DET
issue-833	89	8	tax	tax	NOUN
issue-833	89	9	burden	burden	NOUN
issue-833	89	10	on	on	ADP
issue-833	89	11	corporate	corporate	ADJ
issue-833	89	12	income	income	NOUN
issue-833	89	13	of	of	ADP
issue-833	89	14	the	the	DET
issue-833	89	15	ukrainian	ukrainian	ADJ
issue-833	89	16	enterprises	enterprise	NOUN
issue-833	89	17	(	(	PUNCT
issue-833	89	18	by	by	ADP
issue-833	89	19	reducing	reduce	VERB
issue-833	89	20	the	the	DET
issue-833	89	21	rates	rate	NOUN
issue-833	89	22	of	of	ADP
issue-833	89	23	the	the	DET
issue-833	89	24	unified	unified	ADJ
issue-833	89	25	employers	employer	NOUN
issue-833	89	26	’	’	PART
issue-833	89	27	compulsory	compulsory	ADJ
issue-833	89	28	social	social	ADJ
issue-833	89	29	security	security	NOUN
issue-833	89	30	contributions	contribution	NOUN
issue-833	89	31	and	and	CCONJ
issue-833	89	32	corporate	corporate	ADJ
issue-833	89	33	income	income	NOUN
issue-833	89	34	tax	tax	NOUN
issue-833	89	35	)	)	PUNCT
issue-833	89	36	was	be	AUX
issue-833	89	37	stipulated	stipulate	VERB
issue-833	89	38	,	,	PUNCT
issue-833	89	39	on	on	ADP
issue-833	89	40	the	the	DET
issue-833	89	41	one	one	NUM
issue-833	89	42	hand	hand	NOUN
issue-833	89	43	,	,	PUNCT
issue-833	89	44	to	to	PART
issue-833	89	45	supply	supply	VERB
issue-833	89	46	enterprises	enterprise	NOUN
issue-833	89	47	with	with	ADP
issue-833	89	48	additional	additional	ADJ
issue-833	89	49	financial	financial	ADJ
issue-833	89	50	resources	resource	NOUN
issue-833	89	51	that	that	PRON
issue-833	89	52	could	could	AUX
issue-833	89	53	potentially	potentially	ADV
issue-833	89	54	be	be	AUX
issue-833	89	55	invested	invest	VERB
issue-833	89	56	in	in	ADP
issue-833	89	57	fixed	fix	VERB
issue-833	89	58	capital	capital	NOUN
issue-833	89	59	and	and	CCONJ
issue-833	89	60	business	business	NOUN
issue-833	89	61	development	development	NOUN
issue-833	89	62	.	.	PUNCT
issue-833	90	1	on	on	ADP
issue-833	90	2	the	the	DET
issue-833	90	3	other	other	ADJ
issue-833	90	4	hand	hand	NOUN
issue-833	90	5	,	,	PUNCT
issue-833	90	6	it	it	PRON
issue-833	90	7	could	could	AUX
issue-833	90	8	eliminate	eliminate	VERB
issue-833	90	9	shadow	shadow	NOUN
issue-833	90	10	economy	economy	NOUN
issue-833	90	11	and	and	CCONJ
issue-833	90	12	,	,	PUNCT
issue-833	90	13	as	as	ADP
issue-833	90	14	a	a	DET
issue-833	90	15	result	result	NOUN
issue-833	90	16	,	,	PUNCT
issue-833	90	17	raise	raise	VERB
issue-833	90	18	more	more	ADJ
issue-833	90	19	budget	budget	NOUN
issue-833	90	20	revenues	revenue	NOUN
issue-833	90	21	.	.	PUNCT
issue-833	91	1	however	however	ADV
issue-833	91	2	,	,	PUNCT
issue-833	91	3	the	the	DET
issue-833	91	4	tax	tax	NOUN
issue-833	91	5	cut	cut	NOUN
issue-833	91	6	did	do	AUX
issue-833	91	7	not	not	PART
issue-833	91	8	have	have	VERB
issue-833	91	9	a	a	DET
issue-833	91	10	significant	significant	ADJ
issue-833	91	11	positive	positive	ADJ
issue-833	91	12	effect	effect	NOUN
issue-833	91	13	on	on	ADP
issue-833	91	14	corporate	corporate	ADJ
issue-833	91	15	investments	investment	NOUN
issue-833	91	16	.	.	PUNCT
issue-833	92	1	in	in	ADP
issue-833	92	2	ukraine	ukraine	NOUN
issue-833	92	3	,	,	PUNCT
issue-833	92	4	the	the	DET
issue-833	92	5	investment	investment	NOUN
issue-833	92	6	rate	rate	NOUN
issue-833	92	7	of	of	ADP
issue-833	92	8	nonfinancial	nonfinancial	ADJ
issue-833	92	9	corporations	corporation	NOUN
issue-833	92	10	in	in	ADP
issue-833	92	11	the	the	DET
issue-833	92	12	period	period	NOUN
issue-833	92	13	of	of	ADP
issue-833	92	14	2001	2001	NUM
issue-833	92	15	-	-	SYM
issue-833	92	16	2003	2003	NUM
issue-833	92	17	(	(	PUNCT
issue-833	92	18	at	at	ADP
issue-833	92	19	this	this	DET
issue-833	92	20	time	time	NOUN
issue-833	92	21	corporate	corporate	ADJ
issue-833	92	22	income	income	NOUN
issue-833	92	23	tax	tax	NOUN
issue-833	92	24	rate	rate	NOUN
issue-833	92	25	was	be	AUX
issue-833	92	26	30	30	NUM
issue-833	92	27	%	%	NOUN
issue-833	92	28	)	)	PUNCT
issue-833	92	29	averaged	average	VERB
issue-833	92	30	at	at	ADP
issue-833	92	31	26.01	26.01	NUM
issue-833	92	32	%	%	NOUN
issue-833	92	33	(	(	PUNCT
issue-833	92	34	calculated	calculate	VERB
issue-833	92	35	by	by	ADP
issue-833	92	36	authors	author	NOUN
issue-833	92	37	on	on	ADP
issue-833	92	38	the	the	DET
issue-833	92	39	basis	basis	NOUN
issue-833	92	40	of	of	ADP
issue-833	92	41	eurostat	eurostat	PROPN
issue-833	92	42	methodology	methodology	PROPN
issue-833	92	43	)	)	PUNCT
issue-833	92	44	.	.	PUNCT
issue-833	93	1	in	in	ADP
issue-833	93	2	the	the	DET
issue-833	93	3	period	period	NOUN
issue-833	93	4	2014	2014	NUM
issue-833	93	5	-	-	SYM
issue-833	93	6	2018	2018	NUM
issue-833	93	7	(	(	PUNCT
issue-833	93	8	when	when	SCONJ
issue-833	93	9	corporate	corporate	ADJ
issue-833	93	10	income	income	NOUN
issue-833	93	11	tax	tax	NOUN
issue-833	93	12	rate	rate	NOUN
issue-833	93	13	was	be	AUX
issue-833	93	14	reduced	reduce	VERB
issue-833	93	15	to	to	ADP
issue-833	93	16	18	18	NUM
issue-833	93	17	%	%	NOUN
issue-833	93	18	)	)	PUNCT
issue-833	93	19	,	,	PUNCT
issue-833	93	20	average	average	ADJ
issue-833	93	21	investment	investment	NOUN
issue-833	93	22	rate	rate	NOUN
issue-833	93	23	decreased	decrease	VERB
issue-833	93	24	to	to	ADP
issue-833	93	25	22.67	22.67	NUM
issue-833	93	26	%	%	NOUN
issue-833	93	27	.	.	PUNCT
issue-833	94	1	whereas	whereas	SCONJ
issue-833	94	2	,	,	PUNCT
issue-833	94	3	growth	growth	NOUN
issue-833	94	4	of	of	ADP
issue-833	94	5	the	the	DET
issue-833	94	6	investment	investment	NOUN
issue-833	94	7	rate	rate	NOUN
issue-833	94	8	of	of	ADP
issue-833	94	9	nonfinancial	nonfinancial	ADJ
issue-833	94	10	corporations	corporation	NOUN
issue-833	94	11	in	in	ADP
issue-833	94	12	ukraine	ukraine	NOUN
issue-833	94	13	in	in	ADP
issue-833	94	14	the	the	DET
issue-833	94	15	period	period	NOUN
issue-833	94	16	20062008	20062008	NUM
issue-833	94	17	to	to	ADP
issue-833	94	18	33.5	33.5	NUM
issue-833	94	19	-	-	SYM
issue-833	94	20	36.6	36.6	NUM
issue-833	94	21	%	%	NOUN
issue-833	94	22	and	and	CCONJ
issue-833	94	23	in	in	ADP
issue-833	94	24	2012	2012	NUM
issue-833	94	25	to	to	ADP
issue-833	94	26	30.7	30.7	NUM
issue-833	94	27	%	%	NOUN
issue-833	94	28	was	be	AUX
issue-833	94	29	mainly	mainly	ADV
issue-833	94	30	determined	determine	VERB
issue-833	94	31	by	by	ADP
issue-833	94	32	increase	increase	NOUN
issue-833	94	33	of	of	ADP
issue-833	94	34	capital	capital	NOUN
issue-833	94	35	transfers	transfer	NOUN
issue-833	94	36	to	to	ADP
issue-833	94	37	enterprises	enterprise	NOUN
issue-833	94	38	from	from	ADP
issue-833	94	39	the	the	DET
issue-833	94	40	state	state	NOUN
issue-833	94	41	and	and	CCONJ
issue-833	94	42	local	local	ADJ
issue-833	94	43	budgets	budget	NOUN
issue-833	94	44	of	of	ADP
issue-833	94	45	ukraine	ukraine	NOUN
issue-833	94	46	(	(	PUNCT
issue-833	94	47	figure	figure	NOUN
issue-833	94	48	3	3	NUM
issue-833	94	49	)	)	PUNCT
issue-833	94	50	.	.	PUNCT
issue-833	95	1	the	the	DET
issue-833	95	2	inflow	inflow	NOUN
issue-833	95	3	of	of	ADP
issue-833	95	4	foreign	foreign	ADJ
issue-833	95	5	investments	investment	NOUN
issue-833	95	6	in	in	ADP
issue-833	95	7	ukraine	ukraine	NOUN
issue-833	95	8	in	in	ADP
issue-833	95	9	the	the	DET
issue-833	95	10	period	period	NOUN
issue-833	95	11	of	of	ADP
issue-833	95	12	1999	1999	NUM
issue-833	95	13	-	-	SYM
issue-833	95	14	2013	2013	NUM
issue-833	95	15	(	(	PUNCT
issue-833	95	16	according	accord	VERB
issue-833	95	17	to	to	ADP
issue-833	95	18	the	the	DET
issue-833	95	19	state	state	NOUN
issue-833	95	20	statistics	statistics	PROPN
issue-833	95	21	committee	committee	PROPN
issue-833	95	22	of	of	ADP
issue-833	95	23	ukraine	ukraine	PROPN
issue-833	95	24	in	in	ADP
issue-833	95	25	different	different	ADJ
issue-833	95	26	years	year	NOUN
issue-833	95	27	it	it	PRON
issue-833	95	28	amounted	amount	VERB
issue-833	95	29	to	to	ADP
issue-833	95	30	0.3	0.3	NUM
issue-833	95	31	–	–	PUNCT
issue-833	95	32	1.1	1.1	NUM
issue-833	95	33	%	%	NOUN
issue-833	95	34	gdp	gdp	NOUN
issue-833	95	35	)	)	PUNCT
issue-833	95	36	international	international	ADJ
issue-833	95	37	experts	expert	NOUN
issue-833	95	38	attribute	attribute	NOUN
issue-833	95	39	mainly	mainly	ADV
issue-833	95	40	to	to	ADP
issue-833	95	41	the	the	DET
issue-833	95	42	influence	influence	NOUN
issue-833	95	43	of	of	ADP
issue-833	95	44	non	non	ADJ
issue-833	95	45	-	-	ADJ
issue-833	95	46	tax	tax	ADJ
issue-833	95	47	factors	factor	NOUN
issue-833	95	48	,	,	PUNCT
issue-833	95	49	such	such	ADJ
issue-833	95	50	as	as	ADP
issue-833	95	51	the	the	DET
issue-833	95	52	privatization	privatization	NOUN
issue-833	95	53	of	of	ADP
issue-833	95	54	state	state	NOUN
issue-833	95	55	enterprises	enterprise	NOUN
issue-833	95	56	,	,	PUNCT
issue-833	95	57	availability	availability	NOUN
issue-833	95	58	of	of	ADP
issue-833	95	59	natural	natural	ADJ
issue-833	95	60	resources	resource	NOUN
issue-833	95	61	,	,	PUNCT
issue-833	95	62	low	low	ADJ
issue-833	95	63	production	production	NOUN
issue-833	95	64	costs	cost	NOUN
issue-833	95	65	(	(	PUNCT
issue-833	95	66	world	world	NOUN
issue-833	95	67	investment	investment	NOUN
issue-833	95	68	report	report	NOUN
issue-833	95	69	,	,	PUNCT
issue-833	95	70	2013	2013	NUM
issue-833	95	71	)	)	PUNCT
issue-833	95	72	.	.	PUNCT
issue-833	96	1	alongside	alongside	ADP
issue-833	96	2	this	this	PRON
issue-833	96	3	,	,	PUNCT
issue-833	96	4	the	the	DET
issue-833	96	5	quality	quality	NOUN
issue-833	96	6	of	of	ADP
issue-833	96	7	local	local	ADJ
issue-833	96	8	infrastructure	infrastructure	NOUN
issue-833	96	9	,	,	PUNCT
issue-833	96	10	qualification	qualification	NOUN
issue-833	96	11	of	of	ADP
issue-833	96	12	labor	labor	NOUN
issue-833	96	13	resources	resource	NOUN
issue-833	96	14	as	as	ADV
issue-833	96	15	well	well	ADV
issue-833	96	16	as	as	ADP
issue-833	96	17	other	other	ADJ
issue-833	96	18	factors	factor	NOUN
issue-833	96	19	implying	imply	VERB
issue-833	96	20	production	production	NOUN
issue-833	96	21	efficiency	efficiency	NOUN
issue-833	96	22	and	and	CCONJ
issue-833	96	23	distinguishing	distinguish	VERB
issue-833	96	24	characteristics	characteristic	NOUN
issue-833	96	25	of	of	ADP
issue-833	96	26	enterprises	enterprise	NOUN
issue-833	96	27	are	be	AUX
issue-833	96	28	also	also	ADV
issue-833	96	29	of	of	ADP
issue-833	96	30	a	a	DET
issue-833	96	31	prior	prior	ADJ
issue-833	96	32	importance	importance	NOUN
issue-833	96	33	for	for	ADP
issue-833	96	34	the	the	DET
issue-833	96	35	investors	investor	NOUN
issue-833	96	36	.	.	PUNCT
issue-833	97	1	it	it	PRON
issue-833	97	2	should	should	AUX
issue-833	97	3	also	also	ADV
issue-833	97	4	be	be	AUX
issue-833	97	5	noted	note	VERB
issue-833	97	6	that	that	SCONJ
issue-833	97	7	the	the	DET
issue-833	97	8	additional	additional	ADJ
issue-833	97	9	financial	financial	ADJ
issue-833	97	10	resources	resource	NOUN
issue-833	97	11	received	receive	VERB
issue-833	97	12	by	by	ADP
issue-833	97	13	the	the	DET
issue-833	97	14	ukrainian	ukrainian	ADJ
issue-833	97	15	enterprises	enterprise	NOUN
issue-833	97	16	did	do	AUX
issue-833	97	17	not	not	PART
issue-833	97	18	result	result	VERB
issue-833	97	19	in	in	ADP
issue-833	97	20	higher	high	ADJ
issue-833	97	21	investments	investment	NOUN
issue-833	97	22	in	in	ADP
issue-833	97	23	the	the	DET
issue-833	97	24	national	national	ADJ
issue-833	97	25	economy	economy	NOUN
issue-833	97	26	but	but	CCONJ
issue-833	97	27	were	be	AUX
issue-833	97	28	transferred	transfer	VERB
issue-833	97	29	abroad	abroad	ADV
issue-833	97	30	.	.	PUNCT
issue-833	98	1	in	in	ADP
issue-833	98	2	2014	2014	NUM
issue-833	98	3	-	-	SYM
issue-833	98	4	2018	2018	NUM
issue-833	98	5	,	,	PUNCT
issue-833	98	6	the	the	DET
issue-833	98	7	reduction	reduction	NOUN
issue-833	98	8	of	of	ADP
issue-833	98	9	corporate	corporate	ADJ
issue-833	98	10	income	income	NOUN
issue-833	98	11	tax	tax	NOUN
issue-833	98	12	rate	rate	NOUN
issue-833	98	13	and	and	CCONJ
issue-833	98	14	the	the	DET
issue-833	98	15	unified	unified	ADJ
issue-833	98	16	social	social	ADJ
issue-833	98	17	contribution	contribution	NOUN
issue-833	98	18	rate	rate	NOUN
issue-833	98	19	was	be	AUX
issue-833	98	20	followed	follow	VERB
issue-833	98	21	by	by	ADP
issue-833	98	22	the	the	DET
issue-833	98	23	rise	rise	NOUN
issue-833	98	24	of	of	ADP
issue-833	98	25	capital	capital	NOUN
issue-833	98	26	outflows	outflow	NOUN
issue-833	98	27	from	from	ADP
issue-833	98	28	ukraine	ukraine	NOUN
issue-833	98	29	(	(	PUNCT
issue-833	98	30	figure	figure	NOUN
issue-833	98	31	4	4	NUM
issue-833	98	32	)	)	PUNCT
issue-833	98	33	.	.	PUNCT
issue-833	99	1	meanwhile	meanwhile	ADV
issue-833	99	2	,	,	PUNCT
issue-833	99	3	in	in	ADP
issue-833	99	4	the	the	DET
issue-833	99	5	period	period	NOUN
issue-833	99	6	of	of	ADP
issue-833	99	7	2009	2009	NUM
issue-833	99	8	-	-	SYM
issue-833	99	9	2013	2013	NUM
issue-833	99	10	,	,	PUNCT
issue-833	99	11	foreign	foreign	ADJ
issue-833	99	12	direct	direct	ADJ
issue-833	99	13	investments	investment	NOUN
issue-833	99	14	from	from	ADP
issue-833	99	15	ukraine	ukraine	NOUN
issue-833	99	16	averaged	average	VERB
issue-833	99	17	at	at	ADP
issue-833	99	18	4.4	4.4	NUM
issue-833	99	19	%	%	NOUN
issue-833	99	20	gdp	gdp	NOUN
issue-833	99	21	,	,	PUNCT
issue-833	99	22	in	in	ADP
issue-833	99	23	the	the	DET
issue-833	99	24	period	period	NOUN
issue-833	99	25	of	of	ADP
issue-833	99	26	2014	2014	NUM
issue-833	99	27	-	-	SYM
issue-833	99	28	2018	2018	NUM
issue-833	99	29	its	its	PRON
issue-833	99	30	annual	annual	ADJ
issue-833	99	31	volume	volume	NOUN
issue-833	99	32	grew	grow	VERB
issue-833	99	33	by	by	ADP
issue-833	99	34	70	70	NUM
issue-833	99	35	%	%	NOUN
issue-833	99	36	and	and	CCONJ
issue-833	99	37	reached	reach	VERB
issue-833	99	38	the	the	DET
issue-833	99	39	level	level	NOUN
issue-833	99	40	of	of	ADP
issue-833	99	41	7.4	7.4	NUM
issue-833	99	42	%	%	NOUN
issue-833	99	43	gdp	gdp	NOUN
issue-833	99	44	.	.	PROPN
issue-833	99	45	0	0	NUM
issue-833	100	1	5	5	NUM
issue-833	100	2	10	10	NUM
issue-833	100	3	15	15	NUM
issue-833	100	4	20	20	NUM
issue-833	100	5	25	25	NUM
issue-833	100	6	30	30	NUM
issue-833	100	7	35	35	NUM
issue-833	100	8	40	40	NUM
issue-833	100	9	2001	2001	NUM
issue-833	100	10	2002	2002	NUM
issue-833	100	11	2003	2003	NUM
issue-833	100	12	2004	2004	NUM
issue-833	100	13	2005	2005	NUM
issue-833	100	14	2006	2006	NUM
issue-833	100	15	2007	2007	NUM
issue-833	100	16	2008	2008	NUM
issue-833	100	17	2009	2009	NUM
issue-833	100	18	2010	2010	NUM
issue-833	100	19	2011	2011	NUM
issue-833	100	20	2012	2012	NUM
issue-833	100	21	2013	2013	NUM
issue-833	100	22	2014	2014	NUM
issue-833	100	23	2015	2015	NUM
issue-833	100	24	2016	2016	NUM
issue-833	100	25	2017	2017	NUM
issue-833	100	26	2018	2018	NUM
issue-833	100	27	%	%	NOUN
issue-833	100	28	to	to	ADP
issue-833	100	29	ta	ta	PROPN
issue-833	100	30	l	l	PROPN
issue-833	100	31	v	v	PROPN
issue-833	100	32	al	al	PROPN
issue-833	100	33	ue	ue	PROPN
issue-833	100	34	a	a	DET
issue-833	100	35	dd	dd	NOUN
issue-833	100	36	ed	ed	NOUN
issue-833	100	37	0	0	NUM
issue-833	100	38	5	5	NUM
issue-833	100	39	10	10	NUM
issue-833	100	40	15	15	NUM
issue-833	100	41	20	20	NUM
issue-833	100	42	25	25	NUM
issue-833	100	43	30	30	NUM
issue-833	100	44	35	35	NUM
issue-833	100	45	40	40	NUM
issue-833	100	46	c	c	NOUN
issue-833	100	47	or	or	CCONJ
issue-833	100	48	po	po	INTJ
issue-833	100	49	ra	ra	INTJ
issue-833	100	50	te	te	PROPN
issue-833	100	51	in	in	ADP
issue-833	100	52	co	co	NOUN
issue-833	100	53	m	m	PROPN
issue-833	100	54	e	e	NOUN
issue-833	100	55	ta	ta	X
issue-833	100	56	x	x	SYM
issue-833	100	57	ra	ra	PROPN
issue-833	100	58	te	te	INTJ
issue-833	100	59	,	,	PUNCT
issue-833	100	60	%	%	INTJ
issue-833	100	61	investment	investment	NOUN
issue-833	100	62	rate	rate	NOUN
issue-833	100	63	for	for	ADP
issue-833	100	64	nonfinancial	nonfinancial	ADJ
issue-833	100	65	corporations	corporation	NOUN
issue-833	100	66	,	,	PUNCT
issue-833	100	67	%	%	INTJ
issue-833	100	68	total	total	ADJ
issue-833	100	69	value	value	NOUN
issue-833	100	70	added	add	VERB
issue-833	100	71	capital	capital	NOUN
issue-833	100	72	transfers	transfer	NOUN
issue-833	100	73	to	to	ADP
issue-833	100	74	the	the	DET
issue-833	100	75	enterprises	enterprise	NOUN
issue-833	100	76	from	from	ADP
issue-833	100	77	the	the	DET
issue-833	100	78	budget	budget	NOUN
issue-833	100	79	of	of	ADP
issue-833	100	80	ukraine	ukraine	NOUN
issue-833	100	81	,	,	PUNCT
issue-833	100	82	%	%	INTJ
issue-833	100	83	total	total	ADJ
issue-833	100	84	value	value	NOUN
issue-833	100	85	added	add	VERB
issue-833	100	86	corporate	corporate	ADJ
issue-833	100	87	income	income	NOUN
issue-833	100	88	tax	tax	NOUN
issue-833	100	89	rate	rate	NOUN
issue-833	100	90	,	,	PUNCT
issue-833	100	91	%	%	INTJ
issue-833	100	92	(	(	PUNCT
issue-833	100	93	right	right	ADJ
issue-833	100	94	axis	axis	NOUN
issue-833	100	95	)	)	PUNCT
issue-833	100	96	figure	figure	NOUN
issue-833	100	97	3	3	NUM
issue-833	100	98	.	.	PUNCT
issue-833	101	1	dynamics	dynamic	NOUN
issue-833	101	2	of	of	ADP
issue-833	101	3	investment	investment	NOUN
issue-833	101	4	rate	rate	NOUN
issue-833	101	5	of	of	ADP
issue-833	101	6	nonfinancial	nonfinancial	ADJ
issue-833	101	7	corporations	corporation	NOUN
issue-833	101	8	and	and	CCONJ
issue-833	101	9	capital	capital	NOUN
issue-833	101	10	transfers	transfer	NOUN
issue-833	101	11	to	to	ADP
issue-833	101	12	the	the	DET
issue-833	101	13	enterprises	enterprise	NOUN
issue-833	101	14	from	from	ADP
issue-833	101	15	the	the	DET
issue-833	101	16	budget	budget	NOUN
issue-833	101	17	of	of	ADP
issue-833	101	18	ukraine	ukraine	NOUN
issue-833	101	19	in	in	ADP
issue-833	101	20	2001	2001	NUM
issue-833	101	21	-	-	SYM
issue-833	101	22	2018	2018	NUM
issue-833	101	23	,	,	PUNCT
issue-833	101	24	%	%	NOUN
issue-833	101	25	source	source	NOUN
issue-833	101	26	:	:	PUNCT
issue-833	101	27	state	state	NOUN
issue-833	101	28	statistics	statistic	NOUN
issue-833	101	29	service	service	NOUN
issue-833	101	30	of	of	ADP
issue-833	101	31	ukraine	ukraine	NOUN
issue-833	101	32	;	;	PUNCT
issue-833	101	33	authors	author	NOUN
issue-833	101	34	’	’	PART
issue-833	101	35	calculation	calculation	NOUN
issue-833	101	36	based	base	VERB
issue-833	101	37	on	on	ADP
issue-833	101	38	the	the	DET
issue-833	101	39	data	datum	NOUN
issue-833	101	40	from	from	ADP
issue-833	101	41	the	the	DET
issue-833	101	42	ministry	ministry	PROPN
issue-833	101	43	of	of	ADP
issue-833	101	44	finance	finance	PROPN
issue-833	101	45	of	of	ADP
issue-833	101	46	ukraine	ukraine	PROPN
issue-833	101	47	baltic	baltic	PROPN
issue-833	101	48	journal	journal	PROPN
issue-833	101	49	of	of	ADP
issue-833	101	50	economic	economic	ADJ
issue-833	101	51	studies	study	NOUN
issue-833	101	52	53	53	NUM
issue-833	101	53	vol	vol	NOUN
issue-833	101	54	.	.	PROPN
issue-833	102	1	6	6	NUM
issue-833	102	2	,	,	PUNCT
issue-833	102	3	no	no	INTJ
issue-833	102	4	.	.	NOUN
issue-833	102	5	3	3	NUM
issue-833	102	6	,	,	PUNCT
issue-833	102	7	2020	2020	NUM
issue-833	102	8	in	in	ADP
issue-833	102	9	addition	addition	NOUN
issue-833	102	10	,	,	PUNCT
issue-833	102	11	the	the	DET
issue-833	102	12	reduction	reduction	NOUN
issue-833	102	13	of	of	ADP
issue-833	102	14	tax	tax	NOUN
issue-833	102	15	burden	burden	NOUN
issue-833	102	16	on	on	ADP
issue-833	102	17	enterprises	enterprise	NOUN
issue-833	102	18	has	have	AUX
issue-833	102	19	not	not	PART
issue-833	102	20	significantly	significantly	ADV
issue-833	102	21	improved	improve	VERB
issue-833	102	22	the	the	DET
issue-833	102	23	situation	situation	NOUN
issue-833	102	24	with	with	ADP
issue-833	102	25	shadow	shadow	NOUN
issue-833	102	26	economy	economy	NOUN
issue-833	102	27	in	in	ADP
issue-833	102	28	ukraine	ukraine	NOUN
issue-833	102	29	.	.	PUNCT
issue-833	103	1	during	during	ADP
issue-833	103	2	the	the	DET
issue-833	103	3	period	period	NOUN
issue-833	103	4	of	of	ADP
issue-833	103	5	2008	2008	NUM
issue-833	103	6	-	-	SYM
issue-833	103	7	2018	2018	NUM
issue-833	103	8	the	the	DET
issue-833	103	9	size	size	NOUN
issue-833	103	10	of	of	ADP
issue-833	103	11	shadow	shadow	NOUN
issue-833	103	12	economy	economy	NOUN
issue-833	103	13	varied	varied	ADJ
issue-833	103	14	from	from	ADP
issue-833	103	15	30	30	NUM
issue-833	103	16	to	to	PART
issue-833	103	17	43	43	NUM
issue-833	103	18	%	%	NOUN
issue-833	103	19	in	in	ADP
issue-833	103	20	terms	term	NOUN
issue-833	103	21	of	of	ADP
issue-833	103	22	official	official	ADJ
issue-833	103	23	gdp	gdp	NOUN
issue-833	103	24	(	(	PUNCT
issue-833	103	25	according	accord	VERB
issue-833	103	26	to	to	ADP
issue-833	103	27	the	the	DET
issue-833	103	28	estimates	estimate	NOUN
issue-833	103	29	of	of	ADP
issue-833	103	30	the	the	DET
issue-833	103	31	ministry	ministry	PROPN
issue-833	103	32	for	for	ADP
issue-833	103	33	development	development	NOUN
issue-833	103	34	of	of	ADP
issue-833	103	35	economy	economy	NOUN
issue-833	103	36	,	,	PUNCT
issue-833	103	37	trade	trade	NOUN
issue-833	103	38	and	and	CCONJ
issue-833	103	39	agriculture	agriculture	NOUN
issue-833	103	40	of	of	ADP
issue-833	103	41	ukraine	ukraine	NOUN
issue-833	103	42	)	)	PUNCT
issue-833	103	43	(	(	PUNCT
issue-833	103	44	general	general	ADJ
issue-833	103	45	trends	trend	NOUN
issue-833	103	46	of	of	ADP
issue-833	103	47	shadow	shadow	NOUN
issue-833	103	48	economy	economy	NOUN
issue-833	103	49	in	in	ADP
issue-833	103	50	ukraine	ukraine	NOUN
issue-833	103	51	,	,	PUNCT
issue-833	103	52	2018	2018	NUM
issue-833	103	53	)	)	PUNCT
issue-833	103	54	,	,	PUNCT
issue-833	103	55	which	which	PRON
issue-833	103	56	exceeded	exceed	VERB
issue-833	103	57	the	the	DET
issue-833	103	58	highest	high	ADJ
issue-833	103	59	level	level	NOUN
issue-833	103	60	in	in	ADP
issue-833	103	61	the	the	DET
issue-833	103	62	oecd	oecd	PROPN
issue-833	103	63	countries	country	NOUN
issue-833	103	64	.	.	PUNCT
issue-833	104	1	for	for	ADP
issue-833	104	2	instance	instance	NOUN
issue-833	104	3	,	,	PUNCT
issue-833	104	4	in	in	ADP
issue-833	104	5	the	the	DET
issue-833	104	6	period	period	NOUN
issue-833	104	7	of	of	ADP
issue-833	104	8	2014	2014	NUM
issue-833	104	9	-	-	SYM
issue-833	104	10	2018	2018	NUM
issue-833	104	11	,	,	PUNCT
issue-833	104	12	this	this	DET
issue-833	104	13	excess	excess	NOUN
issue-833	104	14	varied	varied	ADJ
issue-833	104	15	from	from	ADP
issue-833	104	16	9.2	9.2	NUM
issue-833	104	17	to	to	PART
issue-833	104	18	19.7	19.7	NUM
issue-833	104	19	%	%	NOUN
issue-833	104	20	(	(	PUNCT
issue-833	104	21	see	see	VERB
issue-833	104	22	table	table	NOUN
issue-833	104	23	1	1	NUM
issue-833	104	24	)	)	PUNCT
issue-833	104	25	.	.	PUNCT
issue-833	105	1	in	in	ADP
issue-833	105	2	the	the	DET
issue-833	105	3	period	period	NOUN
issue-833	105	4	of	of	ADP
issue-833	105	5	2004	2004	NUM
issue-833	105	6	-	-	SYM
issue-833	105	7	2018	2018	NUM
issue-833	105	8	,	,	PUNCT
issue-833	105	9	there	there	PRON
issue-833	105	10	were	be	VERB
issue-833	105	11	processes	process	NOUN
issue-833	105	12	of	of	ADP
issue-833	105	13	deterioration	deterioration	NOUN
issue-833	105	14	of	of	ADP
issue-833	105	15	the	the	DET
issue-833	105	16	state	state	NOUN
issue-833	105	17	of	of	ADP
issue-833	105	18	public	public	ADJ
issue-833	105	19	finances	finance	NOUN
issue-833	105	20	in	in	ADP
issue-833	105	21	ukraine	ukraine	NOUN
issue-833	105	22	:	:	PUNCT
issue-833	106	1	1	1	X
issue-833	106	2	.	.	X
issue-833	106	3	fast	fast	ADJ
issue-833	106	4	growth	growth	NOUN
issue-833	106	5	of	of	ADP
issue-833	106	6	public	public	ADJ
issue-833	106	7	debt	debt	NOUN
issue-833	106	8	.	.	PUNCT
issue-833	107	1	the	the	DET
issue-833	107	2	total	total	ADJ
issue-833	107	3	amount	amount	NOUN
issue-833	107	4	of	of	ADP
issue-833	107	5	direct	direct	ADJ
issue-833	107	6	and	and	CCONJ
issue-833	107	7	state	state	NOUN
issue-833	107	8	-	-	PUNCT
issue-833	107	9	guaranteed	guarantee	VERB
issue-833	107	10	public	public	ADJ
issue-833	107	11	debt	debt	NOUN
issue-833	107	12	has	have	AUX
issue-833	107	13	increased	increase	VERB
issue-833	107	14	from	from	ADP
issue-833	107	15	24.75	24.75	NUM
issue-833	107	16	%	%	NOUN
issue-833	107	17	gdp	gdp	NOUN
issue-833	107	18	in	in	ADP
issue-833	107	19	2004	2004	NUM
issue-833	107	20	to	to	ADP
issue-833	107	21	38.4	38.4	NUM
issue-833	107	22	%	%	NOUN
issue-833	107	23	in	in	ADP
issue-833	107	24	2013	2013	NUM
issue-833	107	25	,	,	PUNCT
issue-833	107	26	then	then	ADV
issue-833	107	27	to	to	ADP
issue-833	107	28	80.9	80.9	NUM
issue-833	107	29	%	%	NOUN
issue-833	107	30	in	in	ADP
issue-833	107	31	2016	2016	NUM
issue-833	107	32	and	and	CCONJ
issue-833	107	33	finally	finally	ADV
issue-833	107	34	to	to	ADP
issue-833	107	35	60.9	60.9	NUM
issue-833	107	36	%	%	NOUN
issue-833	107	37	gdp	gdp	NOUN
issue-833	107	38	at	at	ADP
issue-833	107	39	the	the	DET
issue-833	107	40	end	end	NOUN
issue-833	107	41	of	of	ADP
issue-833	107	42	2018	2018	NUM
issue-833	107	43	.	.	PUNCT
issue-833	108	1	2	2	X
issue-833	108	2	.	.	X
issue-833	108	3	a	a	DET
issue-833	108	4	considerable	considerable	ADJ
issue-833	108	5	share	share	NOUN
issue-833	108	6	of	of	ADP
issue-833	108	7	borrowed	borrow	VERB
issue-833	108	8	funds	fund	NOUN
issue-833	108	9	was	be	AUX
issue-833	108	10	assigned	assign	VERB
issue-833	108	11	to	to	PART
issue-833	108	12	finance	finance	VERB
issue-833	108	13	current	current	ADJ
issue-833	108	14	government	government	NOUN
issue-833	108	15	spending	spending	NOUN
issue-833	108	16	.	.	PUNCT
issue-833	109	1	during	during	ADP
issue-833	109	2	this	this	DET
issue-833	109	3	period	period	NOUN
issue-833	109	4	less	less	ADJ
issue-833	109	5	than	than	ADP
issue-833	109	6	a	a	DET
issue-833	109	7	quarter	quarter	NOUN
issue-833	109	8	of	of	ADP
issue-833	109	9	direct	direct	ADJ
issue-833	109	10	government	government	NOUN
issue-833	109	11	debt	debt	NOUN
issue-833	109	12	gains	gain	NOUN
issue-833	109	13	was	be	AUX
issue-833	109	14	spent	spend	VERB
issue-833	109	15	on	on	ADP
issue-833	109	16	investment	investment	NOUN
issue-833	109	17	,	,	PUNCT
issue-833	109	18	lack	lack	NOUN
issue-833	109	19	of	of	ADP
issue-833	109	20	which	which	PRON
issue-833	109	21	neglected	neglect	VERB
issue-833	109	22	necessary	necessary	ADJ
issue-833	109	23	preconditions	precondition	NOUN
issue-833	109	24	for	for	ADP
issue-833	109	25	economic	economic	ADJ
issue-833	109	26	growth	growth	NOUN
issue-833	109	27	and	and	CCONJ
issue-833	109	28	reduction	reduction	NOUN
issue-833	109	29	of	of	ADP
issue-833	109	30	the	the	DET
issue-833	109	31	tax	tax	NOUN
issue-833	109	32	burden	burden	NOUN
issue-833	109	33	on	on	ADP
issue-833	109	34	corporate	corporate	ADJ
issue-833	109	35	income	income	NOUN
issue-833	109	36	.	.	PUNCT
issue-833	110	1	whereas	whereas	SCONJ
issue-833	110	2	,	,	PUNCT
issue-833	110	3	the	the	DET
issue-833	110	4	annual	annual	ADJ
issue-833	110	5	volume	volume	NOUN
issue-833	110	6	of	of	ADP
issue-833	110	7	budget	budget	NOUN
issue-833	110	8	investments	investment	NOUN
issue-833	110	9	in	in	ADP
issue-833	110	10	ukraine	ukraine	NOUN
issue-833	110	11	in	in	ADP
issue-833	110	12	the	the	DET
issue-833	110	13	period	period	NOUN
issue-833	110	14	of	of	ADP
issue-833	110	15	2004	2004	NUM
issue-833	110	16	-	-	SYM
issue-833	110	17	2018	2018	NUM
issue-833	110	18	on	on	ADP
issue-833	110	19	the	the	DET
issue-833	110	20	average	average	NOUN
issue-833	110	21	was	be	AUX
issue-833	110	22	only	only	ADV
issue-833	110	23	1.82	1.82	NUM
issue-833	110	24	%	%	NOUN
issue-833	110	25	gdp	gdp	NOUN
issue-833	110	26	(	(	PUNCT
issue-833	110	27	it	it	PRON
issue-833	110	28	varied	vary	VERB
issue-833	110	29	within	within	ADP
issue-833	110	30	0.9	0.9	NUM
issue-833	110	31	-	-	SYM
issue-833	110	32	2.8	2.8	NUM
issue-833	110	33	%	%	NOUN
issue-833	110	34	gdp	gdp	NOUN
issue-833	110	35	)	)	PUNCT
issue-833	110	36	.	.	PUNCT
issue-833	111	1	based	base	VERB
issue-833	111	2	on	on	ADP
issue-833	111	3	this	this	DET
issue-833	111	4	indicator	indicator	NOUN
issue-833	111	5	,	,	PUNCT
issue-833	111	6	ukraine	ukraine	PROPN
issue-833	111	7	ranked	rank	VERB
issue-833	111	8	last	last	ADV
issue-833	111	9	among	among	ADP
issue-833	111	10	the	the	DET
issue-833	111	11	post	post	ADJ
issue-833	111	12	-	-	ADJ
issue-833	111	13	socialist	socialist	ADJ
issue-833	111	14	countries	country	NOUN
issue-833	111	15	of	of	ADP
issue-833	111	16	europe	europe	PROPN
issue-833	111	17	,	,	PUNCT
issue-833	111	18	which	which	PRON
issue-833	111	19	negatively	negatively	ADV
issue-833	111	20	affected	affect	VERB
issue-833	111	21	the	the	DET
issue-833	111	22	country	country	NOUN
issue-833	111	23	’s	’s	PART
issue-833	111	24	competitive	competitive	ADJ
issue-833	111	25	advantage	advantage	NOUN
issue-833	111	26	.	.	PUNCT
issue-833	112	1	3	3	X
issue-833	112	2	.	.	X
issue-833	112	3	high	high	ADJ
issue-833	112	4	cost	cost	NOUN
issue-833	112	5	of	of	ADP
issue-833	112	6	the	the	DET
issue-833	112	7	ukrainian	ukrainian	ADJ
issue-833	112	8	government	government	NOUN
issue-833	112	9	borrowings	borrowing	NOUN
issue-833	112	10	has	have	AUX
issue-833	112	11	led	lead	VERB
issue-833	112	12	to	to	ADP
issue-833	112	13	the	the	DET
issue-833	112	14	increase	increase	NOUN
issue-833	112	15	of	of	ADP
issue-833	112	16	public	public	ADJ
issue-833	112	17	expenditures	expenditure	NOUN
issue-833	112	18	on	on	ADP
issue-833	112	19	debt	debt	NOUN
issue-833	112	20	servicing	servicing	NOUN
issue-833	112	21	.	.	PUNCT
issue-833	113	1	in	in	ADP
issue-833	113	2	the	the	DET
issue-833	113	3	period	period	NOUN
issue-833	113	4	of	of	ADP
issue-833	113	5	2004	2004	NUM
issue-833	113	6	-	-	SYM
issue-833	113	7	2018	2018	NUM
issue-833	113	8	,	,	PUNCT
issue-833	113	9	this	this	DET
issue-833	113	10	increase	increase	NOUN
issue-833	113	11	outran	outrun	VERB
issue-833	113	12	the	the	DET
issue-833	113	13	growth	growth	NOUN
issue-833	113	14	of	of	ADP
issue-833	113	15	public	public	ADJ
issue-833	113	16	debt	debt	NOUN
issue-833	113	17	.	.	PUNCT
issue-833	114	1	direct	direct	ADJ
issue-833	114	2	public	public	ADJ
issue-833	114	3	debt	debt	NOUN
issue-833	114	4	has	have	AUX
issue-833	114	5	increased	increase	VERB
issue-833	114	6	27	27	NUM
issue-833	114	7	times	time	NOUN
issue-833	114	8	,	,	PUNCT
issue-833	114	9	meanwhile	meanwhile	ADV
issue-833	114	10	,	,	PUNCT
issue-833	114	11	the	the	DET
issue-833	114	12	cost	cost	NOUN
issue-833	114	13	of	of	ADP
issue-833	114	14	public	public	ADJ
issue-833	114	15	debt	debt	NOUN
issue-833	114	16	0,0	0,0	NUM
issue-833	114	17	5,0	5,0	NUM
issue-833	114	18	10,0	10,0	NUM
issue-833	114	19	15,0	15,0	NUM
issue-833	114	20	20,0	20,0	NOUN
issue-833	115	1	25,0	25,0	NUM
issue-833	115	2	2001	2001	NUM
issue-833	115	3	2002	2002	NUM
issue-833	115	4	2003	2003	NUM
issue-833	115	5	2004	2004	NUM
issue-833	115	6	2005	2005	NUM
issue-833	115	7	2006	2006	NUM
issue-833	115	8	2007	2007	NUM
issue-833	115	9	2008	2008	NUM
issue-833	115	10	2009	2009	NUM
issue-833	115	11	2010	2010	NUM
issue-833	115	12	2011	2011	NUM
issue-833	115	13	2012	2012	NUM
issue-833	115	14	2013	2013	NUM
issue-833	115	15	2014	2014	NUM
issue-833	115	16	2015	2015	NUM
issue-833	115	17	2016	2016	NUM
issue-833	115	18	2017	2017	NUM
issue-833	115	19	2018	2018	NUM
issue-833	115	20	%	%	NOUN
issue-833	115	21	g	g	PROPN
issue-833	115	22	d	d	PROPN
issue-833	115	23	p	p	NOUN
issue-833	115	24	capital	capital	NOUN
issue-833	115	25	investments	investment	NOUN
issue-833	115	26	in	in	ADP
issue-833	115	27	ukraine	ukraine	NOUN
issue-833	115	28	at	at	ADP
issue-833	115	29	the	the	DET
issue-833	115	30	expense	expense	NOUN
issue-833	115	31	of	of	ADP
issue-833	115	32	enterprises	enterprise	NOUN
issue-833	115	33	’	'	PUNCT
issue-833	115	34	own	own	ADJ
issue-833	115	35	funds	fund	NOUN
issue-833	115	36	and	and	CCONJ
issue-833	115	37	bank	bank	NOUN
issue-833	115	38	loans	loan	NOUN
issue-833	115	39	,	,	PUNCT
issue-833	115	40	%	%	INTJ
issue-833	115	41	gdp	gdp	NOUN
issue-833	115	42	direct	direct	ADJ
issue-833	115	43	foreign	foreign	ADJ
issue-833	115	44	investments	investment	NOUN
issue-833	115	45	from	from	ADP
issue-833	115	46	ukraine	ukraine	NOUN
issue-833	115	47	(	(	PUNCT
issue-833	115	48	equity	equity	NOUN
issue-833	115	49	capital	capital	NOUN
issue-833	115	50	)	)	PUNCT
issue-833	115	51	,	,	PUNCT
issue-833	115	52	%	%	INTJ
issue-833	115	53	gdp	gdp	NOUN
issue-833	115	54	figure	figure	NOUN
issue-833	115	55	4	4	NUM
issue-833	115	56	.	.	PUNCT
issue-833	115	57	capital	capital	NOUN
issue-833	115	58	investments	investment	NOUN
issue-833	115	59	in	in	ADP
issue-833	115	60	ukraine	ukraine	NOUN
issue-833	115	61	and	and	CCONJ
issue-833	115	62	beyond	beyond	ADP
issue-833	115	63	its	its	PRON
issue-833	115	64	borders	border	NOUN
issue-833	115	65	in	in	ADP
issue-833	115	66	2001	2001	NUM
issue-833	115	67	-	-	SYM
issue-833	115	68	2018	2018	NUM
issue-833	115	69	,	,	PUNCT
issue-833	115	70	%	%	INTJ
issue-833	115	71	gdp	gdp	NOUN
issue-833	115	72	source	source	NOUN
issue-833	115	73	:	:	PUNCT
issue-833	115	74	national	national	PROPN
issue-833	115	75	bank	bank	PROPN
issue-833	115	76	of	of	ADP
issue-833	115	77	ukraine	ukraine	NOUN
issue-833	115	78	;	;	PUNCT
issue-833	115	79	authors	author	NOUN
issue-833	115	80	’	'	PUNCT
issue-833	115	81	calculations	calculation	NOUN
issue-833	115	82	based	base	VERB
issue-833	115	83	on	on	ADP
issue-833	115	84	the	the	DET
issue-833	115	85	data	datum	NOUN
issue-833	115	86	from	from	ADP
issue-833	115	87	the	the	DET
issue-833	115	88	state	state	NOUN
issue-833	115	89	statistics	statistic	NOUN
issue-833	115	90	service	service	NOUN
issue-833	115	91	of	of	ADP
issue-833	115	92	ukraine	ukraine	ADJ
issue-833	115	93	table	table	NOUN
issue-833	115	94	1	1	NUM
issue-833	115	95	size	size	NOUN
issue-833	115	96	of	of	ADP
issue-833	115	97	shadow	shadow	NOUN
issue-833	115	98	economy	economy	NOUN
issue-833	115	99	in	in	ADP
issue-833	115	100	ukraine	ukraine	PROPN
issue-833	115	101	and	and	CCONJ
issue-833	115	102	oecd	oecd	PROPN
issue-833	115	103	countries	country	NOUN
issue-833	115	104	,	,	PUNCT
issue-833	115	105	%	%	NOUN
issue-833	115	106	official	official	ADJ
issue-833	115	107	gdp	gdp	PROPN
issue-833	115	108	years	years	PROPN
issue-833	115	109	ukraine	ukraine	PROPN
issue-833	115	110	oecd	oecd	PROPN
issue-833	115	111	,	,	PUNCT
issue-833	115	112	weighted	weight	VERB
issue-833	115	113	average	average	ADJ
issue-833	115	114	oecd	oecd	PROPN
issue-833	115	115	,	,	PUNCT
issue-833	115	116	highest	high	ADJ
issue-833	115	117	oecd	oecd	PROPN
issue-833	115	118	,	,	PUNCT
issue-833	115	119	minimum	minimum	ADJ
issue-833	115	120	2008	2008	NUM
issue-833	115	121	34.0	34.0	NUM
issue-833	115	122	13.2	13.2	NUM
issue-833	115	123	24.3	24.3	NUM
issue-833	115	124	7.0	7.0	NUM
issue-833	115	125	2009	2009	NUM
issue-833	115	126	39.0	39.0	NUM
issue-833	115	127	13.8	13.8	NUM
issue-833	115	128	25.0	25.0	NUM
issue-833	115	129	7.6	7.6	NUM
issue-833	115	130	2010	2010	NUM
issue-833	115	131	38.0	38.0	NUM
issue-833	115	132	13.5	13.5	NUM
issue-833	115	133	25.4	25.4	NUM
issue-833	115	134	7.2	7.2	NUM
issue-833	115	135	2011	2011	NUM
issue-833	115	136	32.0	32.0	NUM
issue-833	115	137	13.2	13.2	NUM
issue-833	115	138	24.3	24.3	NUM
issue-833	115	139	7.0	7.0	NUM
issue-833	115	140	2012	2012	NUM
issue-833	115	141	32.0	32.0	NUM
issue-833	115	142	13.0	13.0	NUM
issue-833	115	143	24.0	24.0	NUM
issue-833	115	144	7.0	7.0	NUM
issue-833	115	145	2013	2013	NUM
issue-833	115	146	35.0	35.0	NUM
issue-833	115	147	12.5	12.5	NUM
issue-833	115	148	23.6	23.6	NUM
issue-833	115	149	6.6	6.6	NUM
issue-833	115	150	2014	2014	NUM
issue-833	115	151	43.0	43.0	NUM
issue-833	115	152	12.4	12.4	NUM
issue-833	115	153	23.3	23.3	NUM
issue-833	115	154	6.3	6.3	NUM
issue-833	115	155	2015	2015	NUM
issue-833	115	156	40.0	40.0	NUM
issue-833	115	157	12.2	12.2	NUM
issue-833	115	158	22.4	22.4	NUM
issue-833	115	159	5.9	5.9	NUM
issue-833	115	160	2016	2016	NUM
issue-833	115	161	35.0	35.0	NUM
issue-833	115	162	11.9	11.9	NUM
issue-833	115	163	22.0	22.0	NUM
issue-833	115	164	5.6	5.6	NUM
issue-833	115	165	2017	2017	NUM
issue-833	115	166	32.0	32.0	NUM
issue-833	115	167	11.6	11.6	NUM
issue-833	115	168	21.5	21.5	NUM
issue-833	115	169	5.4	5.4	NUM
issue-833	115	170	2018	2018	NUM
issue-833	115	171	30.0	30.0	NUM
issue-833	115	172	11.2	11.2	NUM
issue-833	115	173	20.8	20.8	NUM
issue-833	115	174	5.1	5.1	NUM
issue-833	115	175	source	source	NOUN
issue-833	115	176	:	:	PUNCT
issue-833	115	177	ukraine	ukraine	PROPN
issue-833	115	178	–	–	PUNCT
issue-833	115	179	the	the	DET
issue-833	115	180	ministry	ministry	NOUN
issue-833	115	181	for	for	ADP
issue-833	115	182	development	development	NOUN
issue-833	115	183	of	of	ADP
issue-833	115	184	economy	economy	NOUN
issue-833	115	185	,	,	PUNCT
issue-833	115	186	trade	trade	NOUN
issue-833	115	187	and	and	CCONJ
issue-833	115	188	agriculture	agriculture	NOUN
issue-833	115	189	of	of	ADP
issue-833	115	190	ukraine	ukraine	NOUN
issue-833	115	191	;	;	PUNCT
issue-833	115	192	oecd	oecd	PROPN
issue-833	115	193	countries	country	NOUN
issue-833	115	194	–	–	PUNCT
issue-833	115	195	authors	author	NOUN
issue-833	115	196	’	'	PUNCT
issue-833	115	197	calculations	calculation	NOUN
issue-833	115	198	based	base	VERB
issue-833	115	199	on	on	ADP
issue-833	115	200	the	the	DET
issue-833	115	201	data	datum	NOUN
issue-833	115	202	from	from	ADP
issue-833	115	203	schneider	schneider	PROPN
issue-833	115	204	f.	f.	PROPN
issue-833	115	205	,	,	PUNCT
issue-833	115	206	boockmann	boockmann	VERB
issue-833	115	207	b.	b.	PROPN
issue-833	115	208	die	die	PROPN
issue-833	115	209	größe	größe	PROPN
issue-833	115	210	der	der	PROPN
issue-833	115	211	schattenwirtschaft	schattenwirtschaft	NOUN
issue-833	115	212	–	–	PUNCT
issue-833	115	213	methodik	methodik	X
issue-833	115	214	und	und	PROPN
issue-833	115	215	berechnungen	berechnungen	PROPN
issue-833	115	216	für	für	PROPN
issue-833	115	217	das	das	PROPN
issue-833	115	218	jahr	jahr	PROPN
issue-833	115	219	2020	2020	NUM
issue-833	115	220	.	.	PUNCT
issue-833	116	1	linz	linz	PROPN
issue-833	116	2	und	und	PROPN
issue-833	116	3	tübingen	tübingen	PROPN
issue-833	116	4	,	,	PUNCT
issue-833	116	5	4	4	NUM
issue-833	116	6	.	.	PUNCT
issue-833	116	7	februar	februar	PROPN
issue-833	116	8	2020	2020	NUM
issue-833	116	9	.	.	PUNCT
issue-833	117	1	s.	s.	PROPN
issue-833	117	2	25	25	NUM
issue-833	117	3	.	.	PUNCT
issue-833	118	1	baltic	baltic	PROPN
issue-833	118	2	journal	journal	PROPN
issue-833	118	3	of	of	ADP
issue-833	118	4	economic	economic	ADJ
issue-833	118	5	studies	study	NOUN
issue-833	118	6	54	54	NUM
issue-833	118	7	vol	vol	NOUN
issue-833	118	8	.	.	PROPN
issue-833	119	1	6	6	NUM
issue-833	119	2	,	,	PUNCT
issue-833	119	3	no	no	INTJ
issue-833	119	4	.	.	NOUN
issue-833	119	5	3	3	NUM
issue-833	119	6	,	,	PUNCT
issue-833	119	7	2020	2020	NUM
issue-833	119	8	servicing	servicing	NOUN
issue-833	119	9	has	have	AUX
issue-833	119	10	grown	grow	VERB
issue-833	119	11	in	in	ADP
issue-833	119	12	36	36	NUM
issue-833	119	13	times	time	NOUN
issue-833	119	14	(	(	PUNCT
issue-833	119	15	from	from	ADP
issue-833	119	16	3.2	3.2	NUM
issue-833	119	17	billion	billion	NUM
issue-833	119	18	uah	uah	NOUN
issue-833	119	19	in	in	ADP
issue-833	119	20	2004	2004	NUM
issue-833	119	21	to	to	ADP
issue-833	119	22	116.1	116.1	NUM
issue-833	119	23	billion	billion	NUM
issue-833	119	24	uah	uah	NOUN
issue-833	119	25	in	in	ADP
issue-833	119	26	2018	2018	NUM
issue-833	119	27	)	)	PUNCT
issue-833	119	28	.	.	PUNCT
issue-833	120	1	4	4	X
issue-833	120	2	.	.	X
issue-833	120	3	constraints	constraint	NOUN
issue-833	120	4	on	on	ADP
issue-833	120	5	budget	budget	NOUN
issue-833	120	6	financing	financing	NOUN
issue-833	120	7	of	of	ADP
issue-833	120	8	social	social	ADJ
issue-833	120	9	sphere	sphere	NOUN
issue-833	120	10	.	.	PUNCT
issue-833	121	1	in	in	ADP
issue-833	121	2	the	the	DET
issue-833	121	3	period	period	NOUN
issue-833	121	4	of	of	ADP
issue-833	121	5	2015	2015	NUM
issue-833	121	6	-	-	SYM
issue-833	121	7	2018	2018	NUM
issue-833	121	8	,	,	PUNCT
issue-833	121	9	expenditures	expenditure	NOUN
issue-833	121	10	on	on	ADP
issue-833	121	11	public	public	ADJ
issue-833	121	12	debt	debt	NOUN
issue-833	121	13	servicing	servicing	NOUN
issue-833	121	14	exceeded	exceed	VERB
issue-833	121	15	budget	budget	NOUN
issue-833	121	16	expenditures	expenditure	NOUN
issue-833	121	17	on	on	ADP
issue-833	121	18	health	health	NOUN
issue-833	121	19	care	care	NOUN
issue-833	121	20	.	.	PUNCT
issue-833	122	1	it	it	PRON
issue-833	122	2	should	should	AUX
issue-833	122	3	be	be	AUX
issue-833	122	4	noted	note	VERB
issue-833	122	5	that	that	SCONJ
issue-833	122	6	in	in	ADP
issue-833	122	7	ukraine	ukraine	NOUN
issue-833	122	8	,	,	PUNCT
issue-833	122	9	annual	annual	ADJ
issue-833	122	10	public	public	ADJ
issue-833	122	11	expenditures	expenditure	NOUN
issue-833	122	12	on	on	ADP
issue-833	122	13	health	health	NOUN
issue-833	122	14	care	care	NOUN
issue-833	122	15	in	in	ADP
issue-833	122	16	2004	2004	NUM
issue-833	122	17	-	-	SYM
issue-833	122	18	2018	2018	NUM
issue-833	122	19	averaged	average	VERB
issue-833	122	20	at	at	ADP
issue-833	122	21	3.62	3.62	NUM
issue-833	122	22	%	%	NOUN
issue-833	122	23	of	of	ADP
issue-833	122	24	gdp	gdp	NOUN
issue-833	122	25	which	which	PRON
issue-833	122	26	constituted	constitute	VERB
issue-833	122	27	only	only	ADV
issue-833	122	28	52	52	NUM
issue-833	122	29	%	%	NOUN
issue-833	122	30	of	of	ADP
issue-833	122	31	such	such	ADJ
issue-833	122	32	expenditures	expenditure	NOUN
issue-833	122	33	in	in	ADP
issue-833	122	34	the	the	DET
issue-833	122	35	eu	eu	PROPN
issue-833	122	36	(	(	PUNCT
issue-833	122	37	at	at	ADP
issue-833	122	38	the	the	DET
issue-833	122	39	average	average	ADJ
issue-833	122	40	level	level	NOUN
issue-833	122	41	of	of	ADP
issue-833	122	42	7.0	7.0	NUM
issue-833	122	43	%	%	NOUN
issue-833	122	44	gdp	gdp	NOUN
issue-833	122	45	)	)	PUNCT
issue-833	122	46	.	.	PUNCT
issue-833	123	1	back	back	ADV
issue-833	123	2	in	in	ADP
issue-833	123	3	2000	2000	NUM
issue-833	123	4	,	,	PUNCT
issue-833	123	5	v.	v.	ADP
issue-833	123	6	tanzi	tanzi	PROPN
issue-833	123	7	and	and	CCONJ
issue-833	123	8	l.	l.	PROPN
issue-833	123	9	schuknecht	schuknecht	PROPN
issue-833	123	10	argued	argue	VERB
issue-833	123	11	that	that	SCONJ
issue-833	123	12	in	in	ADP
issue-833	123	13	order	order	NOUN
issue-833	123	14	to	to	PART
issue-833	123	15	prevent	prevent	VERB
issue-833	123	16	public	public	ADJ
issue-833	123	17	health	health	NOUN
issue-833	123	18	problems	problem	NOUN
issue-833	123	19	along	along	ADV
issue-833	123	20	with	with	ADP
issue-833	123	21	increasing	increase	VERB
issue-833	123	22	life	life	NOUN
issue-833	123	23	expectancy	expectancy	NOUN
issue-833	123	24	,	,	PUNCT
issue-833	123	25	it	it	PRON
issue-833	123	26	was	be	AUX
issue-833	123	27	necessary	necessary	ADJ
issue-833	123	28	to	to	PART
issue-833	123	29	ensure	ensure	VERB
issue-833	123	30	a	a	DET
issue-833	123	31	faster	fast	ADJ
issue-833	123	32	growth	growth	NOUN
issue-833	123	33	of	of	ADP
issue-833	123	34	spending	spending	NOUN
issue-833	123	35	on	on	ADP
issue-833	123	36	medical	medical	ADJ
issue-833	123	37	services	service	NOUN
issue-833	123	38	compared	compare	VERB
issue-833	123	39	to	to	ADP
issue-833	123	40	other	other	ADJ
issue-833	123	41	budget	budget	NOUN
issue-833	123	42	services	service	NOUN
issue-833	123	43	(	(	PUNCT
issue-833	123	44	tanzi	tanzi	PROPN
issue-833	123	45	&	&	CCONJ
issue-833	123	46	schuknecht	schuknecht	PROPN
issue-833	123	47	,	,	PUNCT
issue-833	123	48	2000	2000	NUM
issue-833	123	49	)	)	PUNCT
issue-833	123	50	.	.	PUNCT
issue-833	124	1	overall	overall	ADV
issue-833	124	2	,	,	PUNCT
issue-833	124	3	budget	budget	NOUN
issue-833	124	4	expenditures	expenditure	NOUN
issue-833	124	5	on	on	ADP
issue-833	124	6	debt	debt	NOUN
issue-833	124	7	repayment	repayment	NOUN
issue-833	124	8	and	and	CCONJ
issue-833	124	9	servicing	servicing	NOUN
issue-833	124	10	in	in	ADP
issue-833	124	11	ukraine	ukraine	NOUN
issue-833	124	12	will	will	AUX
issue-833	124	13	put	put	VERB
issue-833	124	14	constraints	constraint	NOUN
issue-833	124	15	on	on	ADP
issue-833	124	16	budget	budget	NOUN
issue-833	124	17	funding	funding	NOUN
issue-833	124	18	of	of	ADP
issue-833	124	19	important	important	ADJ
issue-833	124	20	social	social	ADJ
issue-833	124	21	government	government	NOUN
issue-833	124	22	functions	function	NOUN
issue-833	124	23	for	for	ADP
issue-833	124	24	many	many	ADJ
issue-833	124	25	years	year	NOUN
issue-833	124	26	.	.	PUNCT
issue-833	125	1	5	5	X
issue-833	125	2	.	.	X
issue-833	125	3	budget	budget	NOUN
issue-833	125	4	receipts	receipt	NOUN
issue-833	125	5	of	of	ADP
issue-833	125	6	corporate	corporate	ADJ
issue-833	125	7	income	income	NOUN
issue-833	125	8	tax	tax	NOUN
issue-833	125	9	will	will	AUX
issue-833	125	10	drop	drop	VERB
issue-833	125	11	as	as	ADP
issue-833	125	12	a	a	DET
issue-833	125	13	result	result	NOUN
issue-833	125	14	of	of	ADP
issue-833	125	15	its	its	PRON
issue-833	125	16	rate	rate	NOUN
issue-833	125	17	cut	cut	NOUN
issue-833	125	18	not	not	PART
issue-833	125	19	only	only	ADV
issue-833	125	20	in	in	ADP
issue-833	125	21	the	the	DET
issue-833	125	22	short	short	ADJ
issue-833	125	23	term	term	NOUN
issue-833	125	24	but	but	CCONJ
issue-833	125	25	also	also	ADV
issue-833	125	26	in	in	ADP
issue-833	125	27	the	the	DET
issue-833	125	28	long	long	ADV
issue-833	125	29	-	-	PUNCT
issue-833	125	30	run	run	NOUN
issue-833	125	31	perspective	perspective	NOUN
issue-833	125	32	.	.	PUNCT
issue-833	126	1	in	in	ADP
issue-833	126	2	the	the	DET
issue-833	126	3	period	period	NOUN
issue-833	126	4	of	of	ADP
issue-833	126	5	2004	2004	NUM
issue-833	126	6	-	-	SYM
issue-833	126	7	2008	2008	NUM
issue-833	126	8	,	,	PUNCT
issue-833	126	9	corporate	corporate	ADJ
issue-833	126	10	income	income	NOUN
issue-833	126	11	tax	tax	NOUN
issue-833	126	12	was	be	AUX
issue-833	126	13	an	an	DET
issue-833	126	14	important	important	ADJ
issue-833	126	15	source	source	NOUN
issue-833	126	16	of	of	ADP
issue-833	126	17	budget	budget	NOUN
issue-833	126	18	revenues	revenue	NOUN
issue-833	126	19	:	:	PUNCT
issue-833	126	20	on	on	ADP
issue-833	126	21	the	the	DET
issue-833	126	22	average	average	NOUN
issue-833	126	23	it	it	PRON
issue-833	126	24	provided	provide	VERB
issue-833	126	25	14.1	14.1	NUM
issue-833	126	26	%	%	NOUN
issue-833	126	27	of	of	ADP
issue-833	126	28	tax	tax	NOUN
issue-833	126	29	revenues	revenue	NOUN
issue-833	126	30	of	of	ADP
issue-833	126	31	the	the	DET
issue-833	126	32	general	general	ADJ
issue-833	126	33	government	government	NOUN
issue-833	126	34	(	(	PUNCT
issue-833	126	35	including	include	VERB
issue-833	126	36	tax	tax	NOUN
issue-833	126	37	revenues	revenue	NOUN
issue-833	126	38	of	of	ADP
issue-833	126	39	the	the	DET
issue-833	126	40	consolidated	consolidated	ADJ
issue-833	126	41	budget	budget	NOUN
issue-833	126	42	and	and	CCONJ
issue-833	126	43	contributions	contribution	NOUN
issue-833	126	44	to	to	ADP
issue-833	126	45	the	the	DET
issue-833	126	46	compulsory	compulsory	ADJ
issue-833	126	47	social	social	ADJ
issue-833	126	48	security	security	NOUN
issue-833	126	49	funds	fund	NOUN
issue-833	126	50	)	)	PUNCT
issue-833	126	51	,	,	PUNCT
issue-833	126	52	while	while	SCONJ
issue-833	126	53	,	,	PUNCT
issue-833	126	54	in	in	ADP
issue-833	126	55	the	the	DET
issue-833	126	56	period	period	NOUN
issue-833	126	57	of	of	ADP
issue-833	126	58	2014	2014	NUM
issue-833	126	59	-	-	SYM
issue-833	126	60	2018	2018	NUM
issue-833	126	61	,	,	PUNCT
issue-833	126	62	it	it	PRON
issue-833	126	63	collected	collect	VERB
issue-833	126	64	only	only	ADV
issue-833	126	65	about	about	ADV
issue-833	126	66	7	7	NUM
issue-833	126	67	%	%	NOUN
issue-833	126	68	.	.	PUNCT
issue-833	127	1	shift	shift	VERB
issue-833	127	2	in	in	ADP
issue-833	127	3	corporate	corporate	ADJ
issue-833	127	4	income	income	NOUN
issue-833	127	5	tax	tax	NOUN
issue-833	127	6	receipts	receipt	NOUN
issue-833	127	7	from	from	ADP
issue-833	127	8	4.9	4.9	NUM
issue-833	127	9	%	%	NOUN
issue-833	127	10	gdp	gdp	NOUN
issue-833	127	11	in	in	ADP
issue-833	127	12	the	the	DET
issue-833	127	13	period	period	NOUN
issue-833	127	14	of	of	ADP
issue-833	127	15	2004	2004	NUM
issue-833	127	16	-	-	SYM
issue-833	127	17	2008	2008	NUM
issue-833	127	18	down	down	ADV
issue-833	127	19	to	to	ADP
issue-833	127	20	2.5	2.5	NUM
issue-833	127	21	%	%	NOUN
issue-833	127	22	gdp	gdp	NOUN
issue-833	127	23	in	in	ADP
issue-833	127	24	the	the	DET
issue-833	127	25	period	period	NOUN
issue-833	127	26	of	of	ADP
issue-833	127	27	2014	2014	NUM
issue-833	127	28	-	-	SYM
issue-833	127	29	2018	2018	NUM
issue-833	127	30	was	be	AUX
issue-833	127	31	induced	induce	VERB
issue-833	127	32	by	by	ADP
issue-833	127	33	cutting	cut	VERB
issue-833	127	34	the	the	DET
issue-833	127	35	rate	rate	NOUN
issue-833	127	36	of	of	ADP
issue-833	127	37	corporate	corporate	ADJ
issue-833	127	38	income	income	NOUN
issue-833	127	39	tax	tax	NOUN
issue-833	127	40	from	from	ADP
issue-833	127	41	25	25	NUM
issue-833	127	42	%	%	NOUN
issue-833	127	43	in	in	ADP
issue-833	127	44	2004	2004	NUM
issue-833	127	45	-	-	SYM
issue-833	127	46	2008	2008	NUM
issue-833	127	47	to	to	ADP
issue-833	127	48	18	18	NUM
issue-833	127	49	%	%	NOUN
issue-833	127	50	in	in	ADP
issue-833	127	51	2014	2014	NUM
issue-833	127	52	-	-	SYM
issue-833	127	53	2018	2018	NUM
issue-833	127	54	in	in	ADP
issue-833	127	55	the	the	DET
issue-833	127	56	absence	absence	NOUN
issue-833	127	57	of	of	ADP
issue-833	127	58	policy	policy	NOUN
issue-833	127	59	measures	measure	NOUN
issue-833	127	60	aimed	aim	VERB
issue-833	127	61	at	at	ADP
issue-833	127	62	reducing	reduce	VERB
issue-833	127	63	the	the	DET
issue-833	127	64	shadow	shadow	NOUN
issue-833	127	65	economy	economy	NOUN
issue-833	127	66	and	and	CCONJ
issue-833	127	67	broadening	broaden	VERB
issue-833	127	68	the	the	DET
issue-833	127	69	tax	tax	NOUN
issue-833	127	70	base	base	NOUN
issue-833	127	71	.	.	PUNCT
issue-833	128	1	6	6	X
issue-833	128	2	.	.	X
issue-833	128	3	allocation	allocation	NOUN
issue-833	128	4	of	of	ADP
issue-833	128	5	budget	budget	NOUN
issue-833	128	6	funds	fund	NOUN
issue-833	128	7	to	to	PART
issue-833	128	8	cover	cover	VERB
issue-833	128	9	pension	pension	NOUN
issue-833	128	10	payments	payment	NOUN
issue-833	128	11	.	.	PUNCT
issue-833	129	1	compulsory	compulsory	ADJ
issue-833	129	2	social	social	ADJ
issue-833	129	3	security	security	NOUN
issue-833	129	4	contributions	contribution	NOUN
issue-833	129	5	are	be	AUX
issue-833	129	6	not	not	PART
issue-833	129	7	much	much	ADV
issue-833	129	8	sufficient	sufficient	ADJ
issue-833	129	9	to	to	PART
issue-833	129	10	finance	finance	VERB
issue-833	129	11	pension	pension	NOUN
issue-833	129	12	fund	fund	NOUN
issue-833	129	13	in	in	ADP
issue-833	129	14	ukraine	ukraine	NOUN
issue-833	129	15	therefore	therefore	ADV
issue-833	129	16	it	it	PRON
issue-833	129	17	also	also	ADV
issue-833	129	18	requires	require	VERB
issue-833	129	19	government	government	NOUN
issue-833	129	20	to	to	PART
issue-833	129	21	add	add	VERB
issue-833	129	22	a	a	DET
issue-833	129	23	large	large	ADJ
issue-833	129	24	share	share	NOUN
issue-833	129	25	of	of	ADP
issue-833	129	26	finance	finance	NOUN
issue-833	129	27	from	from	ADP
issue-833	129	28	the	the	DET
issue-833	129	29	budget	budget	NOUN
issue-833	129	30	.	.	PUNCT
issue-833	130	1	for	for	ADP
issue-833	130	2	instance	instance	NOUN
issue-833	130	3	,	,	PUNCT
issue-833	130	4	in	in	ADP
issue-833	130	5	2004	2004	NUM
issue-833	130	6	,	,	PUNCT
issue-833	130	7	compulsory	compulsory	ADJ
issue-833	130	8	social	social	ADJ
issue-833	130	9	security	security	NOUN
issue-833	130	10	contributions	contribution	NOUN
issue-833	130	11	made	make	VERB
issue-833	130	12	by	by	ADP
issue-833	130	13	employers	employer	NOUN
issue-833	130	14	could	could	AUX
issue-833	130	15	finance	finance	VERB
issue-833	130	16	about	about	ADV
issue-833	130	17	77	77	NUM
issue-833	130	18	%	%	NOUN
issue-833	130	19	of	of	ADP
issue-833	130	20	the	the	DET
issue-833	130	21	ukrainian	ukrainian	ADJ
issue-833	130	22	pension	pension	NOUN
issue-833	130	23	fund	fund	NOUN
issue-833	130	24	liabilities	liability	NOUN
issue-833	130	25	,	,	PUNCT
issue-833	130	26	but	but	CCONJ
issue-833	130	27	in	in	ADP
issue-833	130	28	the	the	DET
issue-833	130	29	period	period	NOUN
issue-833	130	30	of	of	ADP
issue-833	130	31	2016	2016	NUM
issue-833	130	32	-	-	SYM
issue-833	130	33	2018	2018	NUM
issue-833	130	34	,	,	PUNCT
issue-833	130	35	when	when	SCONJ
issue-833	130	36	a	a	DET
issue-833	130	37	unified	unified	ADJ
issue-833	130	38	contribution	contribution	NOUN
issue-833	130	39	rate	rate	NOUN
issue-833	130	40	was	be	AUX
issue-833	130	41	cut	cut	VERB
issue-833	130	42	down	down	ADP
issue-833	130	43	to	to	ADP
issue-833	130	44	22	22	NUM
issue-833	130	45	%	%	NOUN
issue-833	130	46	,	,	PUNCT
issue-833	130	47	it	it	PRON
issue-833	130	48	could	could	AUX
issue-833	130	49	finance	finance	VERB
issue-833	130	50	between	between	ADP
issue-833	130	51	42	42	NUM
issue-833	130	52	and	and	CCONJ
issue-833	130	53	55	55	NUM
issue-833	130	54	%	%	NOUN
issue-833	130	55	.	.	PUNCT
issue-833	131	1	after	after	ADP
issue-833	131	2	the	the	DET
issue-833	131	3	implementation	implementation	NOUN
issue-833	131	4	of	of	ADP
issue-833	131	5	this	this	DET
issue-833	131	6	reform	reform	NOUN
issue-833	131	7	,	,	PUNCT
issue-833	131	8	the	the	DET
issue-833	131	9	ukrainian	ukrainian	ADJ
issue-833	131	10	minister	minister	NOUN
issue-833	131	11	of	of	ADP
issue-833	131	12	social	social	ADJ
issue-833	131	13	policy	policy	NOUN
issue-833	131	14	raised	raise	VERB
issue-833	131	15	a	a	DET
issue-833	131	16	question	question	NOUN
issue-833	131	17	about	about	ADP
issue-833	131	18	a	a	DET
issue-833	131	19	unified	unified	ADJ
issue-833	131	20	contribution	contribution	NOUN
issue-833	131	21	rate	rate	NOUN
issue-833	131	22	increase	increase	NOUN
issue-833	131	23	,	,	PUNCT
issue-833	131	24	given	give	VERB
issue-833	131	25	the	the	DET
issue-833	131	26	significant	significant	ADJ
issue-833	131	27	decline	decline	NOUN
issue-833	131	28	of	of	ADP
issue-833	131	29	its	its	PRON
issue-833	131	30	receipts	receipt	NOUN
issue-833	131	31	.	.	PUNCT
issue-833	132	1	the	the	DET
issue-833	132	2	chairperson	chairperson	NOUN
issue-833	132	3	of	of	ADP
issue-833	132	4	the	the	DET
issue-833	132	5	verkhovna	verkhovna	NOUN
issue-833	132	6	rada	rada	PROPN
issue-833	132	7	committee	committee	PROPN
issue-833	132	8	for	for	ADP
issue-833	132	9	tax	tax	NOUN
issue-833	132	10	and	and	CCONJ
issue-833	132	11	customs	custom	NOUN
issue-833	132	12	policy	policy	NOUN
issue-833	132	13	of	of	ADP
issue-833	132	14	ukraine	ukraine	NOUN
issue-833	132	15	also	also	ADV
issue-833	132	16	drew	draw	VERB
issue-833	132	17	attention	attention	NOUN
issue-833	132	18	to	to	ADP
issue-833	132	19	the	the	DET
issue-833	132	20	fact	fact	NOUN
issue-833	132	21	that	that	SCONJ
issue-833	132	22	business	business	NOUN
issue-833	132	23	entities	entity	NOUN
issue-833	132	24	did	do	AUX
issue-833	132	25	not	not	PART
issue-833	132	26	bring	bring	VERB
issue-833	132	27	wages	wage	NOUN
issue-833	132	28	out	out	ADP
issue-833	132	29	of	of	ADP
issue-833	132	30	the	the	DET
issue-833	132	31	shadows	shadow	NOUN
issue-833	132	32	motivated	motivate	VERB
issue-833	132	33	by	by	ADP
issue-833	132	34	expectations	expectation	NOUN
issue-833	132	35	of	of	ADP
issue-833	132	36	unpredictable	unpredictable	ADJ
issue-833	132	37	and	and	CCONJ
issue-833	132	38	illogical	illogical	ADJ
issue-833	132	39	changes	change	NOUN
issue-833	132	40	in	in	ADP
issue-833	132	41	the	the	DET
issue-833	132	42	government	government	NOUN
issue-833	132	43	(	(	PUNCT
issue-833	132	44	nina	nina	PROPN
issue-833	132	45	yuzhanyna	yuzhanyna	PROPN
issue-833	132	46	,	,	PUNCT
issue-833	132	47	2016	2016	NUM
issue-833	132	48	)	)	PUNCT
issue-833	132	49	.	.	PUNCT
issue-833	133	1	in	in	ADP
issue-833	133	2	such	such	ADJ
issue-833	133	3	conditions	condition	NOUN
issue-833	133	4	,	,	PUNCT
issue-833	133	5	a	a	DET
issue-833	133	6	big	big	ADJ
issue-833	133	7	amount	amount	NOUN
issue-833	133	8	of	of	ADP
issue-833	133	9	budget	budget	NOUN
issue-833	133	10	assignations	assignation	NOUN
issue-833	133	11	on	on	ADP
issue-833	133	12	social	social	ADJ
issue-833	133	13	protection	protection	NOUN
issue-833	133	14	and	and	CCONJ
issue-833	133	15	social	social	ADJ
issue-833	133	16	welfare	welfare	NOUN
issue-833	133	17	counts	count	NOUN
issue-833	133	18	as	as	ADP
issue-833	133	19	subsidies	subsidy	NOUN
issue-833	133	20	to	to	ADP
issue-833	133	21	the	the	DET
issue-833	133	22	pension	pension	NOUN
issue-833	133	23	fund	fund	NOUN
issue-833	133	24	of	of	ADP
issue-833	133	25	ukraine	ukraine	NOUN
issue-833	133	26	.	.	PUNCT
issue-833	134	1	thus	thus	ADV
issue-833	134	2	,	,	PUNCT
issue-833	134	3	the	the	DET
issue-833	134	4	reduction	reduction	NOUN
issue-833	134	5	of	of	ADP
issue-833	134	6	the	the	DET
issue-833	134	7	tax	tax	NOUN
issue-833	134	8	burden	burden	NOUN
issue-833	134	9	on	on	ADP
issue-833	134	10	corporate	corporate	ADJ
issue-833	134	11	income	income	NOUN
issue-833	134	12	in	in	ADP
issue-833	134	13	ukraine	ukraine	NOUN
issue-833	134	14	by	by	ADP
issue-833	134	15	means	mean	NOUN
issue-833	134	16	of	of	ADP
issue-833	134	17	compulsory	compulsory	ADJ
issue-833	134	18	social	social	ADJ
issue-833	134	19	security	security	NOUN
issue-833	134	20	contributions	contribution	NOUN
issue-833	134	21	should	should	AUX
issue-833	134	22	be	be	AUX
issue-833	134	23	preceded	precede	VERB
issue-833	134	24	by	by	ADP
issue-833	134	25	consistent	consistent	ADJ
issue-833	134	26	measures	measure	NOUN
issue-833	134	27	aimed	aim	VERB
issue-833	134	28	at	at	ADP
issue-833	134	29	reducing	reduce	VERB
issue-833	134	30	the	the	DET
issue-833	134	31	size	size	NOUN
issue-833	134	32	of	of	ADP
issue-833	134	33	the	the	DET
issue-833	134	34	shadow	shadow	NOUN
issue-833	134	35	economy	economy	NOUN
issue-833	134	36	in	in	ADP
issue-833	134	37	ukraine	ukraine	NOUN
issue-833	134	38	.	.	PUNCT
issue-833	135	1	according	accord	VERB
issue-833	135	2	to	to	ADP
issue-833	135	3	j.	j.	PROPN
issue-833	135	4	stiglitz	stiglitz	PROPN
issue-833	135	5	,	,	PUNCT
issue-833	135	6	through	through	ADP
issue-833	135	7	the	the	DET
issue-833	135	8	use	use	NOUN
issue-833	135	9	of	of	ADP
issue-833	135	10	globalization	globalization	NOUN
issue-833	135	11	advantages	advantage	NOUN
issue-833	135	12	,	,	PUNCT
issue-833	135	13	such	such	ADJ
issue-833	135	14	as	as	ADP
issue-833	135	15	free	free	ADJ
issue-833	135	16	movement	movement	NOUN
issue-833	135	17	of	of	ADP
issue-833	135	18	capital	capital	NOUN
issue-833	135	19	and	and	CCONJ
issue-833	135	20	assets	asset	NOUN
issue-833	135	21	,	,	PUNCT
issue-833	135	22	economic	economic	ADJ
issue-833	135	23	entities	entity	NOUN
issue-833	135	24	–	–	PUNCT
issue-833	135	25	under	under	ADP
issue-833	135	26	the	the	DET
issue-833	135	27	imperfect	imperfect	ADJ
issue-833	135	28	corporate	corporate	ADJ
issue-833	135	29	income	income	NOUN
issue-833	135	30	tax	tax	NOUN
issue-833	135	31	system	system	NOUN
issue-833	135	32	–	–	PUNCT
issue-833	135	33	are	be	AUX
issue-833	135	34	able	able	ADJ
issue-833	135	35	to	to	PART
issue-833	135	36	avoid	avoid	VERB
issue-833	135	37	paying	pay	VERB
issue-833	135	38	taxes	taxis	NOUN
issue-833	135	39	(	(	PUNCT
issue-833	135	40	stiglitz	stiglitz	NOUN
issue-833	135	41	,	,	PUNCT
issue-833	135	42	2015	2015	NUM
issue-833	135	43	)	)	PUNCT
issue-833	135	44	.	.	PUNCT
issue-833	136	1	such	such	ADJ
issue-833	136	2	effects	effect	NOUN
issue-833	136	3	put	put	VERB
issue-833	136	4	tax	tax	NOUN
issue-833	136	5	collection	collection	NOUN
issue-833	136	6	at	at	ADP
issue-833	136	7	risk	risk	NOUN
issue-833	136	8	if	if	SCONJ
issue-833	136	9	the	the	DET
issue-833	136	10	government	government	NOUN
issue-833	136	11	does	do	AUX
issue-833	136	12	not	not	PART
issue-833	136	13	tackle	tackle	VERB
issue-833	136	14	tax	tax	NOUN
issue-833	136	15	evasion	evasion	NOUN
issue-833	136	16	in	in	ADP
issue-833	136	17	a	a	DET
issue-833	136	18	timely	timely	ADJ
issue-833	136	19	manner	manner	NOUN
issue-833	136	20	.	.	PUNCT
issue-833	137	1	while	while	SCONJ
issue-833	137	2	the	the	DET
issue-833	137	3	prevention	prevention	NOUN
issue-833	137	4	of	of	ADP
issue-833	137	5	tax	tax	NOUN
issue-833	137	6	optimization	optimization	NOUN
issue-833	137	7	risks	risk	NOUN
issue-833	137	8	,	,	PUNCT
issue-833	137	9	first	first	ADV
issue-833	137	10	and	and	CCONJ
issue-833	137	11	foremost	foremost	ADV
issue-833	137	12	,	,	PUNCT
issue-833	137	13	calls	call	VERB
issue-833	137	14	for	for	ADP
issue-833	137	15	strengthening	strengthening	NOUN
issue-833	137	16	of	of	ADP
issue-833	137	17	control	control	NOUN
issue-833	137	18	over	over	ADP
issue-833	137	19	the	the	DET
issue-833	137	20	effectiveness	effectiveness	NOUN
issue-833	137	21	of	of	ADP
issue-833	137	22	tax	tax	NOUN
issue-833	137	23	incentives	incentive	NOUN
issue-833	137	24	(	(	PUNCT
issue-833	137	25	by	by	ADP
issue-833	137	26	an	an	DET
issue-833	137	27	independent	independent	ADJ
issue-833	137	28	control	control	PROPN
issue-833	137	29	board	board	PROPN
issue-833	137	30	)	)	PUNCT
issue-833	137	31	(	(	PUNCT
issue-833	137	32	chapman	chapman	NOUN
issue-833	137	33	&	&	CCONJ
issue-833	137	34	zahradnik	zahradnik	X
issue-833	137	35	,	,	PUNCT
issue-833	137	36	2015	2015	NUM
issue-833	137	37	)	)	PUNCT
issue-833	137	38	,	,	PUNCT
issue-833	137	39	elimination	elimination	NOUN
issue-833	137	40	of	of	ADP
issue-833	137	41	risks	risk	NOUN
issue-833	137	42	associated	associate	VERB
issue-833	137	43	with	with	ADP
issue-833	137	44	changes	change	NOUN
issue-833	137	45	in	in	ADP
issue-833	137	46	the	the	DET
issue-833	137	47	behavior	behavior	NOUN
issue-833	137	48	of	of	ADP
issue-833	137	49	economic	economic	ADJ
issue-833	137	50	entities	entity	NOUN
issue-833	137	51	requires	require	VERB
issue-833	137	52	the	the	DET
issue-833	137	53	improvement	improvement	NOUN
issue-833	137	54	of	of	ADP
issue-833	137	55	corporate	corporate	ADJ
issue-833	137	56	income	income	NOUN
issue-833	137	57	tax	tax	NOUN
issue-833	137	58	base	base	NOUN
issue-833	137	59	formation	formation	NOUN
issue-833	137	60	and	and	CCONJ
issue-833	137	61	rescheduling	reschedule	VERB
issue-833	137	62	its	its	PRON
issue-833	137	63	tax	tax	NOUN
issue-833	137	64	rates	rate	NOUN
issue-833	137	65	(	(	PUNCT
issue-833	137	66	kopits	kopit	NOUN
issue-833	137	67	,	,	PUNCT
issue-833	137	68	2014	2014	NUM
issue-833	137	69	)	)	PUNCT
issue-833	137	70	.	.	PUNCT
issue-833	138	1	the	the	DET
issue-833	138	2	government	government	NOUN
issue-833	138	3	is	be	AUX
issue-833	138	4	responsible	responsible	ADJ
issue-833	138	5	for	for	ADP
issue-833	138	6	creating	create	VERB
issue-833	138	7	such	such	ADJ
issue-833	138	8	tax	tax	NOUN
issue-833	138	9	treatments	treatment	NOUN
issue-833	138	10	so	so	SCONJ
issue-833	138	11	that	that	SCONJ
issue-833	138	12	the	the	DET
issue-833	138	13	state	state	NOUN
issue-833	138	14	can	can	AUX
issue-833	138	15	finance	finance	VERB
issue-833	138	16	its	its	PRON
issue-833	138	17	commitments	commitment	NOUN
issue-833	138	18	properly	properly	ADV
issue-833	138	19	.	.	PUNCT
issue-833	139	1	in	in	ADP
issue-833	139	2	ukraine	ukraine	NOUN
issue-833	139	3	,	,	PUNCT
issue-833	139	4	the	the	DET
issue-833	139	5	reduction	reduction	NOUN
issue-833	139	6	of	of	ADP
issue-833	139	7	corporate	corporate	ADJ
issue-833	139	8	income	income	NOUN
issue-833	139	9	tax	tax	NOUN
issue-833	139	10	rates	rate	NOUN
issue-833	139	11	did	do	AUX
issue-833	139	12	not	not	PART
issue-833	139	13	ensure	ensure	VERB
issue-833	139	14	the	the	DET
issue-833	139	15	improvement	improvement	NOUN
issue-833	139	16	of	of	ADP
issue-833	139	17	national	national	ADJ
issue-833	139	18	tax	tax	NOUN
issue-833	139	19	competitiveness	competitiveness	NOUN
issue-833	139	20	and	and	CCONJ
issue-833	139	21	investment	investment	NOUN
issue-833	139	22	growth	growth	NOUN
issue-833	139	23	.	.	PUNCT
issue-833	140	1	the	the	DET
issue-833	140	2	main	main	ADJ
issue-833	140	3	factors	factor	NOUN
issue-833	140	4	that	that	PRON
issue-833	140	5	hinder	hinder	VERB
issue-833	140	6	business	business	NOUN
issue-833	140	7	activities	activity	NOUN
issue-833	140	8	and	and	CCONJ
issue-833	140	9	reduce	reduce	VERB
issue-833	140	10	the	the	DET
issue-833	140	11	competitiveness	competitiveness	NOUN
issue-833	140	12	of	of	ADP
issue-833	140	13	the	the	DET
issue-833	140	14	national	national	ADJ
issue-833	140	15	economy	economy	NOUN
issue-833	140	16	are	be	AUX
issue-833	140	17	as	as	SCONJ
issue-833	140	18	follows	follow	VERB
issue-833	140	19	:	:	PUNCT
issue-833	140	20	corruption	corruption	NOUN
issue-833	140	21	,	,	PUNCT
issue-833	140	22	judicial	judicial	ADJ
issue-833	140	23	ineffectiveness	ineffectiveness	NOUN
issue-833	140	24	,	,	PUNCT
issue-833	140	25	lack	lack	NOUN
issue-833	140	26	of	of	ADP
issue-833	140	27	reliable	reliable	ADJ
issue-833	140	28	protection	protection	NOUN
issue-833	140	29	of	of	ADP
issue-833	140	30	property	property	NOUN
issue-833	140	31	rights	right	NOUN
issue-833	140	32	,	,	PUNCT
issue-833	140	33	restricted	restrict	VERB
issue-833	140	34	investment	investment	NOUN
issue-833	140	35	and	and	CCONJ
issue-833	140	36	financial	financial	ADJ
issue-833	140	37	freedom	freedom	NOUN
issue-833	140	38	.	.	PUNCT
issue-833	141	1	the	the	DET
issue-833	141	2	factors	factor	NOUN
issue-833	141	3	of	of	ADP
issue-833	141	4	economic	economic	ADJ
issue-833	141	5	freedom	freedom	NOUN
issue-833	141	6	in	in	ADP
issue-833	141	7	ukraine	ukraine	NOUN
issue-833	141	8	considering	consider	VERB
issue-833	141	9	different	different	ADJ
issue-833	141	10	variables	variable	NOUN
issue-833	141	11	(	(	PUNCT
issue-833	141	12	graded	grade	VERB
issue-833	141	13	on	on	ADP
issue-833	141	14	a	a	DET
issue-833	141	15	scale	scale	NOUN
issue-833	141	16	of	of	ADP
issue-833	141	17	0	0	NUM
issue-833	141	18	to	to	PART
issue-833	141	19	100	100	NUM
issue-833	141	20	)	)	PUNCT
issue-833	141	21	were	be	AUX
issue-833	141	22	estimated	estimate	VERB
issue-833	141	23	at	at	ADP
issue-833	141	24	no	no	ADV
issue-833	141	25	greater	great	ADJ
issue-833	141	26	than	than	ADP
issue-833	141	27	30	30	NUM
issue-833	141	28	(	(	PUNCT
issue-833	141	29	protection	protection	NOUN
issue-833	141	30	of	of	ADP
issue-833	141	31	property	property	NOUN
issue-833	141	32	rights	right	NOUN
issue-833	141	33	–	–	PUNCT
issue-833	141	34	31.5	31.5	NUM
issue-833	141	35	,	,	PUNCT
issue-833	141	36	see	see	VERB
issue-833	141	37	table	table	NOUN
issue-833	141	38	2	2	NUM
issue-833	141	39	)	)	PUNCT
issue-833	141	40	,	,	PUNCT
issue-833	141	41	which	which	PRON
issue-833	141	42	suggested	suggest	VERB
issue-833	141	43	an	an	DET
issue-833	141	44	extremely	extremely	ADV
issue-833	141	45	insufficient	insufficient	ADJ
issue-833	141	46	rule	rule	NOUN
issue-833	141	47	of	of	ADP
issue-833	141	48	law	law	NOUN
issue-833	141	49	guarantee	guarantee	NOUN
issue-833	141	50	as	as	ADV
issue-833	141	51	well	well	ADV
issue-833	141	52	as	as	ADP
issue-833	141	53	a	a	DET
issue-833	141	54	lack	lack	NOUN
issue-833	141	55	of	of	ADP
issue-833	141	56	key	key	ADJ
issue-833	141	57	prerequisites	prerequisite	NOUN
issue-833	141	58	for	for	ADP
issue-833	141	59	free	free	ADJ
issue-833	141	60	and	and	CCONJ
issue-833	141	61	effective	effective	ADJ
issue-833	141	62	business	business	NOUN
issue-833	141	63	activity	activity	NOUN
issue-833	141	64	in	in	ADP
issue-833	141	65	ukraine	ukraine	NOUN
issue-833	141	66	.	.	PUNCT
issue-833	142	1	it	it	PRON
issue-833	142	2	should	should	AUX
issue-833	142	3	be	be	AUX
issue-833	142	4	kept	keep	VERB
issue-833	142	5	in	in	ADP
issue-833	142	6	mind	mind	NOUN
issue-833	142	7	that	that	SCONJ
issue-833	142	8	the	the	DET
issue-833	142	9	economy	economy	NOUN
issue-833	142	10	of	of	ADP
issue-833	142	11	ukraine	ukraine	NOUN
issue-833	142	12	lists	list	NOUN
issue-833	142	13	as	as	ADP
issue-833	142	14	a	a	DET
issue-833	142	15	small	small	ADJ
issue-833	142	16	,	,	PUNCT
issue-833	142	17	open	open	ADJ
issue-833	142	18	,	,	PUNCT
issue-833	142	19	commodity	commodity	NOUN
issue-833	142	20	model	model	NOUN
issue-833	142	21	with	with	ADP
issue-833	142	22	a	a	DET
issue-833	142	23	speculative	speculative	ADJ
issue-833	142	24	grade	grade	NOUN
issue-833	142	25	rating	rating	NOUN
issue-833	142	26	.	.	PUNCT
issue-833	143	1	in	in	ADP
issue-833	143	2	2018	2018	NUM
issue-833	143	3	,	,	PUNCT
issue-833	143	4	ukraine	ukraine	NOUN
issue-833	143	5	accounted	account	VERB
issue-833	143	6	for	for	ADP
issue-833	143	7	only	only	ADV
issue-833	143	8	0.15	0.15	NUM
issue-833	143	9	%	%	NOUN
issue-833	143	10	of	of	ADP
issue-833	143	11	world	world	PROPN
issue-833	143	12	gdp	gdp	PROPN
issue-833	143	13	with	with	ADP
issue-833	143	14	gdp	gdp	NOUN
issue-833	143	15	per	per	ADP
issue-833	143	16	capita	capita	NOUN
issue-833	143	17	standing	stand	VERB
issue-833	143	18	at	at	ADP
issue-833	143	19	27.4	27.4	NUM
issue-833	143	20	%	%	NOUN
issue-833	143	21	of	of	ADP
issue-833	143	22	the	the	DET
issue-833	143	23	world	world	NOUN
issue-833	143	24	average	average	NOUN
issue-833	143	25	(	(	PUNCT
issue-833	143	26	the	the	DET
issue-833	143	27	world	world	PROPN
issue-833	143	28	bank	bank	PROPN
issue-833	143	29	,	,	PUNCT
issue-833	143	30	2018	2018	NUM
issue-833	143	31	)	)	PUNCT
issue-833	143	32	.	.	PUNCT
issue-833	144	1	this	this	PRON
issue-833	144	2	implies	imply	VERB
issue-833	144	3	that	that	SCONJ
issue-833	144	4	ukraine	ukraine	PROPN
issue-833	144	5	’s	’s	PART
issue-833	144	6	economic	economic	ADJ
issue-833	144	7	decisions	decision	NOUN
issue-833	144	8	do	do	AUX
issue-833	144	9	not	not	PART
issue-833	144	10	make	make	VERB
issue-833	144	11	any	any	DET
issue-833	144	12	influence	influence	NOUN
issue-833	144	13	on	on	ADP
issue-833	144	14	the	the	DET
issue-833	144	15	economies	economy	NOUN
issue-833	144	16	of	of	ADP
issue-833	144	17	developed	develop	VERB
issue-833	144	18	countries	country	NOUN
issue-833	144	19	.	.	PUNCT
issue-833	145	1	table	table	NOUN
issue-833	145	2	2	2	NUM
issue-833	145	3	key	key	ADJ
issue-833	145	4	factors	factor	NOUN
issue-833	145	5	of	of	ADP
issue-833	145	6	the	the	DET
issue-833	145	7	index	index	NOUN
issue-833	145	8	of	of	ADP
issue-833	145	9	economic	economic	ADJ
issue-833	145	10	freedom	freedom	NOUN
issue-833	145	11	of	of	ADP
issue-833	145	12	ukraine	ukraine	NOUN
issue-833	145	13	in	in	ADP
issue-833	145	14	2004	2004	NUM
issue-833	145	15	-	-	SYM
issue-833	145	16	2018	2018	NUM
issue-833	145	17	property	property	NOUN
issue-833	145	18	rights	right	NOUN
issue-833	145	19	judicial	judicial	ADJ
issue-833	145	20	effectiveness	effectiveness	NOUN
issue-833	145	21	government	government	NOUN
issue-833	145	22	integrity	integrity	NOUN
issue-833	145	23	investment	investment	NOUN
issue-833	145	24	freedom	freedom	NOUN
issue-833	145	25	financial	financial	ADJ
issue-833	145	26	freedom	freedom	NOUN
issue-833	145	27	average	average	NOUN
issue-833	145	28	for	for	ADP
issue-833	145	29	2014	2014	NUM
issue-833	145	30	-	-	SYM
issue-833	145	31	2018	2018	NUM
issue-833	145	32	31.5	31.5	NUM
issue-833	145	33	26.1	26.1	NUM
issue-833	145	34	26.2	26.2	NUM
issue-833	145	35	23.0	23.0	NUM
issue-833	145	36	30.0	30.0	NUM
issue-833	145	37	average	average	NOUN
issue-833	145	38	for	for	ADP
issue-833	145	39	2004	2004	NUM
issue-833	145	40	-	-	SYM
issue-833	145	41	2008	2008	NUM
issue-833	145	42	34.3	34.3	NUM
issue-833	145	43	27.9	27.9	NUM
issue-833	145	44	27.8	27.8	NUM
issue-833	145	45	26.0	26.0	NUM
issue-833	145	46	30.0	30.0	NUM
issue-833	145	47	source	source	NOUN
issue-833	145	48	:	:	PUNCT
issue-833	145	49	authors	author	NOUN
issue-833	145	50	’	'	PUNCT
issue-833	145	51	calculations	calculation	NOUN
issue-833	145	52	based	base	VERB
issue-833	145	53	on	on	ADP
issue-833	145	54	the	the	DET
issue-833	145	55	data	datum	NOUN
issue-833	145	56	from	from	ADP
issue-833	145	57	the	the	DET
issue-833	145	58	heritage	heritage	NOUN
issue-833	145	59	foundation	foundation	NOUN
issue-833	145	60	(	(	PUNCT
issue-833	145	61	https://www.heritage.org/index/explore?view=by-region-country-year	https://www.heritage.org/index/explore?view=by-region-country-year	ADJ
issue-833	145	62	)	)	PUNCT
issue-833	145	63	baltic	baltic	ADJ
issue-833	145	64	journal	journal	NOUN
issue-833	145	65	of	of	ADP
issue-833	145	66	economic	economic	ADJ
issue-833	145	67	studies	study	NOUN
issue-833	145	68	55	55	NUM
issue-833	145	69	vol	vol	NOUN
issue-833	145	70	.	.	PROPN
issue-833	146	1	6	6	NUM
issue-833	146	2	,	,	PUNCT
issue-833	146	3	no	no	INTJ
issue-833	146	4	.	.	NOUN
issue-833	146	5	3	3	NUM
issue-833	146	6	,	,	PUNCT
issue-833	146	7	2020	2020	NUM
issue-833	146	8	ukraine	ukraine	NOUN
issue-833	146	9	has	have	VERB
issue-833	146	10	an	an	DET
issue-833	146	11	open	open	ADJ
issue-833	146	12	economy	economy	NOUN
issue-833	146	13	–	–	PUNCT
issue-833	146	14	the	the	DET
issue-833	146	15	volume	volume	NOUN
issue-833	146	16	of	of	ADP
issue-833	146	17	its	its	PRON
issue-833	146	18	foreign	foreign	ADJ
issue-833	146	19	trade	trade	NOUN
issue-833	146	20	(	(	PUNCT
issue-833	146	21	based	base	VERB
issue-833	146	22	on	on	ADP
issue-833	146	23	the	the	DET
issue-833	146	24	world	world	PROPN
issue-833	146	25	bank	bank	PROPN
issue-833	146	26	methodology	methodology	PROPN
issue-833	146	27	)	)	PUNCT
issue-833	146	28	in	in	ADP
issue-833	146	29	2018	2018	NUM
issue-833	146	30	was	be	AUX
issue-833	146	31	estimated	estimate	VERB
issue-833	146	32	at	at	ADP
issue-833	146	33	99	99	NUM
issue-833	146	34	%	%	NOUN
issue-833	146	35	gdp	gdp	NOUN
issue-833	146	36	,	,	PUNCT
issue-833	146	37	which	which	PRON
issue-833	146	38	is	be	AUX
issue-833	146	39	much	much	ADV
issue-833	146	40	higher	high	ADJ
issue-833	146	41	than	than	ADP
issue-833	146	42	the	the	DET
issue-833	146	43	world	world	NOUN
issue-833	146	44	average	average	NOUN
issue-833	146	45	(	(	PUNCT
issue-833	146	46	57.9	57.9	NUM
issue-833	146	47	%	%	NOUN
issue-833	146	48	gdp	gdp	NOUN
issue-833	146	49	)	)	PUNCT
issue-833	146	50	.	.	PUNCT
issue-833	147	1	import	import	NOUN
issue-833	147	2	of	of	ADP
issue-833	147	3	goods	good	NOUN
issue-833	147	4	and	and	CCONJ
issue-833	147	5	services	service	NOUN
issue-833	147	6	amounted	amount	VERB
issue-833	147	7	to	to	ADP
issue-833	147	8	53.8	53.8	NUM
issue-833	147	9	%	%	NOUN
issue-833	147	10	gdp	gdp	NOUN
issue-833	147	11	,	,	PUNCT
issue-833	147	12	which	which	PRON
issue-833	147	13	is	be	AUX
issue-833	147	14	8.6	8.6	NUM
issue-833	147	15	%	%	NOUN
issue-833	147	16	higher	high	ADJ
issue-833	147	17	than	than	ADP
issue-833	147	18	exports	export	NOUN
issue-833	147	19	,	,	PUNCT
issue-833	147	20	triggering	trigger	VERB
issue-833	147	21	the	the	DET
issue-833	147	22	risk	risk	NOUN
issue-833	147	23	of	of	ADP
issue-833	147	24	exchange	exchange	NOUN
issue-833	147	25	rate	rate	NOUN
issue-833	147	26	.	.	PUNCT
issue-833	148	1	meanwhile	meanwhile	ADV
issue-833	148	2	,	,	PUNCT
issue-833	148	3	manufacturing	manufacturing	NOUN
issue-833	148	4	equipment	equipment	NOUN
issue-833	148	5	and	and	CCONJ
issue-833	148	6	vehicles	vehicle	NOUN
issue-833	148	7	accounted	account	VERB
issue-833	148	8	for	for	ADP
issue-833	148	9	almost	almost	ADV
issue-833	148	10	30	30	NUM
issue-833	148	11	%	%	NOUN
issue-833	148	12	of	of	ADP
issue-833	148	13	import	import	NOUN
issue-833	148	14	.	.	PUNCT
issue-833	149	1	at	at	ADP
issue-833	149	2	the	the	DET
issue-833	149	3	same	same	ADJ
issue-833	149	4	time	time	NOUN
issue-833	149	5	,	,	PUNCT
issue-833	149	6	more	more	ADJ
issue-833	149	7	than	than	ADP
issue-833	149	8	a	a	DET
issue-833	149	9	half	half	NOUN
issue-833	149	10	of	of	ADP
issue-833	149	11	export	export	NOUN
issue-833	149	12	from	from	ADP
issue-833	149	13	ukraine	ukraine	PROPN
issue-833	149	14	is	be	AUX
issue-833	149	15	led	lead	VERB
issue-833	149	16	by	by	ADP
issue-833	149	17	raw	raw	ADJ
issue-833	149	18	materials	material	NOUN
issue-833	149	19	(	(	PUNCT
issue-833	149	20	grain	grain	NOUN
issue-833	149	21	15.3	15.3	NUM
issue-833	149	22	%	%	NOUN
issue-833	149	23	,	,	PUNCT
issue-833	149	24	oil	oil	NOUN
issue-833	149	25	seeds	seed	NOUN
issue-833	149	26	4.1	4.1	NUM
issue-833	149	27	%	%	NOUN
issue-833	149	28	,	,	PUNCT
issue-833	149	29	mineral	mineral	NOUN
issue-833	149	30	products	product	NOUN
issue-833	149	31	9.2	9.2	NUM
issue-833	149	32	%	%	NOUN
issue-833	149	33	)	)	PUNCT
issue-833	149	34	,	,	PUNCT
issue-833	149	35	base	base	NOUN
issue-833	149	36	metals	metal	NOUN
issue-833	149	37	and	and	CCONJ
issue-833	149	38	metal	metal	NOUN
issue-833	149	39	products	product	NOUN
issue-833	149	40	(	(	PUNCT
issue-833	149	41	24.6	24.6	NUM
issue-833	149	42	%	%	NOUN
issue-833	149	43	)	)	PUNCT
issue-833	149	44	,	,	PUNCT
issue-833	149	45	not	not	PART
issue-833	149	46	by	by	ADP
issue-833	149	47	high	high	ADJ
issue-833	149	48	-	-	PUNCT
issue-833	149	49	tech	tech	NOUN
issue-833	149	50	and	and	CCONJ
issue-833	149	51	innovative	innovative	ADJ
issue-833	149	52	products	product	NOUN
issue-833	149	53	with	with	ADP
issue-833	149	54	high	high	ADJ
issue-833	149	55	added	add	VERB
issue-833	149	56	value	value	NOUN
issue-833	149	57	.	.	PUNCT
issue-833	150	1	ukraine	ukraine	PROPN
issue-833	150	2	’s	’s	PART
issue-833	150	3	economy	economy	NOUN
issue-833	150	4	still	still	ADV
issue-833	150	5	belongs	belong	VERB
issue-833	150	6	to	to	ADP
issue-833	150	7	the	the	DET
issue-833	150	8	category	category	NOUN
issue-833	150	9	of	of	ADP
issue-833	150	10	economies	economy	NOUN
issue-833	150	11	with	with	ADP
issue-833	150	12	speculative	speculative	ADJ
issue-833	150	13	grade	grade	NOUN
issue-833	150	14	ratings	rating	NOUN
issue-833	150	15	,	,	PUNCT
issue-833	150	16	although	although	SCONJ
issue-833	150	17	the	the	DET
issue-833	150	18	international	international	ADJ
issue-833	150	19	agency	agency	NOUN
issue-833	150	20	fitch	fitch	NOUN
issue-833	150	21	ratings	rating	NOUN
issue-833	150	22	upgraded	upgrade	VERB
issue-833	150	23	ukraine	ukraine	NOUN
issue-833	150	24	to	to	ADP
issue-833	150	25	“	"	PUNCT
issue-833	150	26	b	b	PROPN
issue-833	150	27	”	"	PUNCT
issue-833	150	28	from	from	ADP
issue-833	150	29	“	"	PUNCT
issue-833	150	30	b-	b-	X
issue-833	150	31	”	"	PUNCT
issue-833	150	32	in	in	ADP
issue-833	150	33	september	september	PROPN
issue-833	150	34	2019	2019	NUM
issue-833	150	35	(	(	PUNCT
issue-833	150	36	fitch	fitch	NOUN
issue-833	150	37	ratings	rating	NOUN
issue-833	150	38	,	,	PUNCT
issue-833	150	39	2019	2019	NUM
issue-833	150	40	)	)	PUNCT
issue-833	150	41	.	.	PUNCT
issue-833	151	1	despite	despite	SCONJ
issue-833	151	2	this	this	PRON
issue-833	151	3	,	,	PUNCT
issue-833	151	4	such	such	DET
issue-833	151	5	a	a	DET
issue-833	151	6	situation	situation	NOUN
issue-833	151	7	has	have	VERB
issue-833	151	8	an	an	DET
issue-833	151	9	adverse	adverse	ADJ
issue-833	151	10	effect	effect	NOUN
issue-833	151	11	on	on	ADP
issue-833	151	12	the	the	DET
issue-833	151	13	cost	cost	NOUN
issue-833	151	14	of	of	ADP
issue-833	151	15	borrowing	borrowing	NOUN
issue-833	151	16	by	by	ADP
issue-833	151	17	the	the	DET
issue-833	151	18	government	government	NOUN
issue-833	151	19	and	and	CCONJ
issue-833	151	20	companies	company	NOUN
issue-833	151	21	.	.	PUNCT
issue-833	152	1	moreover	moreover	ADV
issue-833	152	2	,	,	PUNCT
issue-833	152	3	it	it	PRON
issue-833	152	4	causes	cause	VERB
issue-833	152	5	additional	additional	ADJ
issue-833	152	6	fiscal	fiscal	ADJ
issue-833	152	7	risks	risk	NOUN
issue-833	152	8	.	.	PUNCT
issue-833	153	1	small	small	ADJ
issue-833	153	2	economies	economy	NOUN
issue-833	153	3	of	of	ADP
issue-833	153	4	various	various	ADJ
issue-833	153	5	countries	country	NOUN
issue-833	153	6	have	have	VERB
issue-833	153	7	common	common	ADJ
issue-833	153	8	distinct	distinct	ADJ
issue-833	153	9	features	feature	NOUN
issue-833	153	10	,	,	PUNCT
issue-833	153	11	which	which	PRON
issue-833	153	12	are	be	AUX
issue-833	153	13	different	different	ADJ
issue-833	153	14	from	from	ADP
issue-833	153	15	those	those	PRON
issue-833	153	16	of	of	ADP
issue-833	153	17	“	"	PUNCT
issue-833	153	18	large	large	ADJ
issue-833	153	19	”	"	PUNCT
issue-833	153	20	economies	economy	NOUN
issue-833	153	21	,	,	PUNCT
issue-833	153	22	that	that	PRON
issue-833	153	23	should	should	AUX
issue-833	153	24	be	be	AUX
issue-833	153	25	considered	consider	VERB
issue-833	153	26	while	while	SCONJ
issue-833	153	27	carrying	carry	VERB
issue-833	153	28	out	out	ADP
issue-833	153	29	their	their	PRON
issue-833	153	30	tax	tax	NOUN
issue-833	153	31	policy	policy	NOUN
issue-833	153	32	,	,	PUNCT
issue-833	153	33	namely	namely	ADV
issue-833	153	34	:	:	PUNCT
issue-833	153	35	limited	limited	ADJ
issue-833	153	36	capacity	capacity	NOUN
issue-833	153	37	to	to	PART
issue-833	153	38	broaden	broaden	VERB
issue-833	153	39	economic	economic	ADJ
issue-833	153	40	base	base	NOUN
issue-833	153	41	in	in	ADP
issue-833	153	42	the	the	DET
issue-833	153	43	short	short	ADJ
issue-833	153	44	and	and	CCONJ
issue-833	153	45	long	long	ADV
issue-833	153	46	-	-	PUNCT
issue-833	153	47	run	run	NOUN
issue-833	153	48	term	term	NOUN
issue-833	153	49	(	(	PUNCT
issue-833	153	50	due	due	ADP
issue-833	153	51	to	to	ADP
issue-833	153	52	inability	inability	NOUN
issue-833	153	53	to	to	PART
issue-833	153	54	benefit	benefit	VERB
issue-833	153	55	from	from	ADP
issue-833	153	56	economies	economy	NOUN
issue-833	153	57	of	of	ADP
issue-833	153	58	scale	scale	NOUN
issue-833	153	59	,	,	PUNCT
issue-833	153	60	narrow	narrow	ADJ
issue-833	153	61	specialization	specialization	NOUN
issue-833	153	62	of	of	ADP
issue-833	153	63	production	production	NOUN
issue-833	153	64	of	of	ADP
issue-833	153	65	goods	good	NOUN
issue-833	153	66	for	for	ADP
issue-833	153	67	exports	export	NOUN
issue-833	153	68	,	,	PUNCT
issue-833	153	69	significant	significant	ADJ
issue-833	153	70	vulnerability	vulnerability	NOUN
issue-833	153	71	of	of	ADP
issue-833	153	72	the	the	DET
issue-833	153	73	development	development	NOUN
issue-833	153	74	of	of	ADP
issue-833	153	75	small	small	ADJ
issue-833	153	76	economies	economy	NOUN
issue-833	153	77	to	to	ADP
issue-833	153	78	global	global	ADJ
issue-833	153	79	shocks	shock	NOUN
issue-833	153	80	and	and	CCONJ
issue-833	153	81	unfavorable	unfavorable	ADJ
issue-833	153	82	foreign	foreign	ADJ
issue-833	153	83	market	market	NOUN
issue-833	153	84	conditions	condition	NOUN
issue-833	153	85	,	,	PUNCT
issue-833	153	86	high	high	ADJ
issue-833	153	87	economic	economic	ADJ
issue-833	153	88	instability	instability	NOUN
issue-833	153	89	)	)	PUNCT
issue-833	153	90	;	;	PUNCT
issue-833	153	91	large	large	ADJ
issue-833	153	92	public	public	ADJ
issue-833	153	93	debt	debt	NOUN
issue-833	153	94	;	;	PUNCT
issue-833	153	95	small	small	ADJ
issue-833	153	96	investments	investment	NOUN
issue-833	153	97	and	and	CCONJ
issue-833	153	98	savings	saving	NOUN
issue-833	153	99	(	(	PUNCT
issue-833	153	100	lederman	lederman	PROPN
issue-833	153	101	&	&	CCONJ
issue-833	153	102	lesniak	lesniak	PROPN
issue-833	153	103	,	,	PUNCT
issue-833	153	104	2018	2018	NUM
issue-833	153	105	)	)	PUNCT
issue-833	153	106	.	.	PUNCT
issue-833	154	1	governments	government	NOUN
issue-833	154	2	of	of	ADP
issue-833	154	3	small	small	ADJ
issue-833	154	4	countries	country	NOUN
issue-833	154	5	do	do	AUX
issue-833	154	6	not	not	PART
issue-833	154	7	have	have	VERB
issue-833	154	8	enough	enough	ADJ
issue-833	154	9	flexibility	flexibility	NOUN
issue-833	154	10	to	to	PART
issue-833	154	11	deal	deal	VERB
issue-833	154	12	with	with	ADP
issue-833	154	13	risk	risk	NOUN
issue-833	154	14	situations	situation	NOUN
issue-833	154	15	(	(	PUNCT
issue-833	154	16	such	such	ADJ
issue-833	154	17	as	as	ADP
issue-833	154	18	macroeconomic	macroeconomic	ADJ
issue-833	154	19	instability	instability	NOUN
issue-833	154	20	,	,	PUNCT
issue-833	154	21	unfavorable	unfavorable	ADJ
issue-833	154	22	external	external	ADJ
issue-833	154	23	market	market	NOUN
issue-833	154	24	conditions	condition	NOUN
issue-833	154	25	,	,	PUNCT
issue-833	154	26	expansion	expansion	NOUN
issue-833	154	27	of	of	ADP
issue-833	154	28	public	public	ADJ
issue-833	154	29	social	social	ADJ
issue-833	154	30	spending	spending	NOUN
issue-833	154	31	in	in	ADP
issue-833	154	32	the	the	DET
issue-833	154	33	crisis	crisis	NOUN
issue-833	154	34	period	period	NOUN
issue-833	154	35	,	,	PUNCT
issue-833	154	36	high	high	ADJ
issue-833	154	37	cost	cost	NOUN
issue-833	154	38	and	and	CCONJ
issue-833	154	39	limited	limited	ADJ
issue-833	154	40	access	access	NOUN
issue-833	154	41	to	to	ADP
issue-833	154	42	external	external	ADJ
issue-833	154	43	borrowing	borrowing	NOUN
issue-833	154	44	)	)	PUNCT
issue-833	154	45	and	and	CCONJ
issue-833	154	46	consequently	consequently	ADV
issue-833	154	47	to	to	PART
issue-833	154	48	facilitate	facilitate	VERB
issue-833	154	49	the	the	DET
issue-833	154	50	development	development	NOUN
issue-833	154	51	of	of	ADP
issue-833	154	52	fiscal	fiscal	ADJ
issue-833	154	53	space	space	NOUN
issue-833	154	54	.	.	PUNCT
issue-833	155	1	in	in	ADP
issue-833	155	2	the	the	DET
issue-833	155	3	countries	country	NOUN
issue-833	155	4	with	with	ADP
issue-833	155	5	a	a	DET
issue-833	155	6	high	high	ADJ
issue-833	155	7	rate	rate	NOUN
issue-833	155	8	of	of	ADP
issue-833	155	9	corruption	corruption	NOUN
issue-833	155	10	and	and	CCONJ
issue-833	155	11	the	the	DET
issue-833	155	12	shadow	shadow	NOUN
issue-833	155	13	economy	economy	NOUN
issue-833	155	14	,	,	PUNCT
issue-833	155	15	the	the	DET
issue-833	155	16	risk	risk	NOUN
issue-833	155	17	forces	force	NOUN
issue-833	155	18	become	become	VERB
issue-833	155	19	even	even	ADV
issue-833	155	20	more	more	ADV
issue-833	155	21	influential	influential	ADJ
issue-833	155	22	,	,	PUNCT
issue-833	155	23	which	which	PRON
issue-833	155	24	challenges	challenge	VERB
issue-833	155	25	against	against	ADP
issue-833	155	26	creating	create	VERB
issue-833	155	27	fiscal	fiscal	ADJ
issue-833	155	28	space	space	NOUN
issue-833	155	29	in	in	ADP
issue-833	155	30	these	these	DET
issue-833	155	31	countries	country	NOUN
issue-833	155	32	.	.	PUNCT
issue-833	156	1	our	our	PRON
issue-833	156	2	conclusion	conclusion	NOUN
issue-833	156	3	emerging	emerge	VERB
issue-833	156	4	out	out	ADP
issue-833	156	5	of	of	ADP
issue-833	156	6	the	the	DET
issue-833	156	7	analysis	analysis	NOUN
issue-833	156	8	and	and	CCONJ
issue-833	156	9	assessment	assessment	NOUN
issue-833	156	10	of	of	ADP
issue-833	156	11	several	several	ADJ
issue-833	156	12	tax	tax	NOUN
issue-833	156	13	reforms	reform	NOUN
issue-833	156	14	in	in	ADP
issue-833	156	15	ukraine	ukraine	PROPN
issue-833	156	16	suggests	suggest	VERB
issue-833	156	17	that	that	SCONJ
issue-833	156	18	the	the	DET
issue-833	156	19	stated	state	VERB
issue-833	156	20	goals	goal	NOUN
issue-833	156	21	of	of	ADP
issue-833	156	22	promoting	promote	VERB
issue-833	156	23	the	the	DET
issue-833	156	24	investment	investment	NOUN
issue-833	156	25	and	and	CCONJ
issue-833	156	26	reducing	reduce	VERB
issue-833	156	27	the	the	DET
issue-833	156	28	shadow	shadow	NOUN
issue-833	156	29	economy	economy	NOUN
issue-833	156	30	were	be	AUX
issue-833	156	31	not	not	PART
issue-833	156	32	achieved	achieve	VERB
issue-833	156	33	.	.	PUNCT
issue-833	157	1	ukraine	ukraine	PROPN
issue-833	157	2	,	,	PUNCT
issue-833	157	3	as	as	ADP
issue-833	157	4	a	a	DET
issue-833	157	5	country	country	NOUN
issue-833	157	6	with	with	ADP
issue-833	157	7	a	a	DET
issue-833	157	8	small	small	ADJ
issue-833	157	9	,	,	PUNCT
issue-833	157	10	open	open	ADJ
issue-833	157	11	,	,	PUNCT
issue-833	157	12	and	and	CCONJ
issue-833	157	13	mostly	mostly	ADV
issue-833	157	14	raw	raw	ADJ
issue-833	157	15	-	-	PUNCT
issue-833	157	16	oriented	orient	VERB
issue-833	157	17	economy	economy	NOUN
issue-833	157	18	,	,	PUNCT
issue-833	157	19	with	with	ADP
issue-833	157	20	a	a	DET
issue-833	157	21	high	high	ADJ
issue-833	157	22	rate	rate	NOUN
issue-833	157	23	of	of	ADP
issue-833	157	24	corruption	corruption	NOUN
issue-833	157	25	and	and	CCONJ
issue-833	157	26	undeclared	undeclared	ADJ
issue-833	157	27	incomes	income	NOUN
issue-833	157	28	,	,	PUNCT
issue-833	157	29	is	be	AUX
issue-833	157	30	characterized	characterize	VERB
issue-833	157	31	by	by	ADP
issue-833	157	32	specific	specific	ADJ
issue-833	157	33	tax	tax	NOUN
issue-833	157	34	effects	effect	NOUN
issue-833	157	35	of	of	ADP
issue-833	157	36	cutting	cut	VERB
issue-833	157	37	corporate	corporate	ADJ
issue-833	157	38	income	income	NOUN
issue-833	157	39	tax	tax	NOUN
issue-833	157	40	rates	rate	NOUN
issue-833	157	41	.	.	PUNCT
issue-833	158	1	among	among	ADP
issue-833	158	2	those	those	DET
issue-833	158	3	effects	effect	NOUN
issue-833	158	4	are	be	AUX
issue-833	158	5	,	,	PUNCT
issue-833	158	6	namely	namely	ADV
issue-833	158	7	:	:	PUNCT
issue-833	158	8	drop	drop	NOUN
issue-833	158	9	of	of	ADP
issue-833	158	10	government	government	NOUN
issue-833	158	11	revenues	revenue	NOUN
issue-833	158	12	as	as	ADP
issue-833	158	13	a	a	DET
issue-833	158	14	result	result	NOUN
issue-833	158	15	of	of	ADP
issue-833	158	16	a	a	DET
issue-833	158	17	tax	tax	NOUN
issue-833	158	18	rate	rate	NOUN
issue-833	158	19	cut	cut	VERB
issue-833	158	20	as	as	ADV
issue-833	158	21	well	well	ADV
issue-833	158	22	as	as	ADP
issue-833	158	23	contribution	contribution	NOUN
issue-833	158	24	cut	cut	VERB
issue-833	158	25	not	not	PART
issue-833	158	26	only	only	ADV
issue-833	158	27	in	in	ADP
issue-833	158	28	the	the	DET
issue-833	158	29	short	short	ADJ
issue-833	158	30	term	term	NOUN
issue-833	158	31	but	but	CCONJ
issue-833	158	32	also	also	ADV
issue-833	158	33	in	in	ADP
issue-833	158	34	the	the	DET
issue-833	158	35	longrun	longrun	PROPN
issue-833	158	36	perspective	perspective	NOUN
issue-833	158	37	;	;	PUNCT
issue-833	158	38	lack	lack	NOUN
issue-833	158	39	of	of	ADP
issue-833	158	40	measures	measure	NOUN
issue-833	158	41	of	of	ADP
issue-833	158	42	innovation	innovation	NOUN
issue-833	158	43	and	and	CCONJ
issue-833	158	44	investment	investment	NOUN
issue-833	158	45	promotion	promotion	NOUN
issue-833	158	46	;	;	PUNCT
issue-833	158	47	prevailing	prevail	VERB
issue-833	158	48	of	of	ADP
issue-833	158	49	outward	outward	ADJ
issue-833	158	50	investments	investment	NOUN
issue-833	158	51	over	over	ADP
issue-833	158	52	investments	investment	NOUN
issue-833	158	53	in	in	ADP
issue-833	158	54	the	the	DET
issue-833	158	55	domestic	domestic	ADJ
issue-833	158	56	economy	economy	NOUN
issue-833	158	57	of	of	ADP
issue-833	158	58	ukraine	ukraine	NOUN
issue-833	158	59	.	.	PUNCT
issue-833	159	1	these	these	DET
issue-833	159	2	effects	effect	NOUN
issue-833	159	3	should	should	AUX
issue-833	159	4	be	be	AUX
issue-833	159	5	considered	consider	VERB
issue-833	159	6	when	when	SCONJ
issue-833	159	7	deciding	decide	VERB
issue-833	159	8	on	on	ADP
issue-833	159	9	tax	tax	NOUN
issue-833	159	10	policy	policy	NOUN
issue-833	159	11	measures	measure	NOUN
issue-833	159	12	.	.	PUNCT
issue-833	160	1	the	the	DET
issue-833	160	2	key	key	ADJ
issue-833	160	3	condition	condition	NOUN
issue-833	160	4	of	of	ADP
issue-833	160	5	the	the	DET
issue-833	160	6	creating	creating	NOUN
issue-833	160	7	of	of	ADP
issue-833	160	8	good	good	ADJ
issue-833	160	9	tax	tax	NOUN
issue-833	160	10	policy	policy	NOUN
issue-833	160	11	should	should	AUX
issue-833	160	12	provide	provide	VERB
issue-833	160	13	long	long	ADJ
issue-833	160	14	-	-	PUNCT
issue-833	160	15	term	term	NOUN
issue-833	160	16	sustainability	sustainability	NOUN
issue-833	160	17	of	of	ADP
issue-833	160	18	public	public	ADJ
issue-833	160	19	finances	finance	NOUN
issue-833	160	20	(	(	PUNCT
issue-833	160	21	eichler	eichler	NOUN
issue-833	160	22	&	&	CCONJ
issue-833	160	23	emmenegger	emmenegger	PROPN
issue-833	160	24	,	,	PUNCT
issue-833	160	25	2018	2018	NUM
issue-833	160	26	)	)	PUNCT
issue-833	160	27	,	,	PUNCT
issue-833	160	28	in	in	ADP
issue-833	160	29	other	other	ADJ
issue-833	160	30	words	word	NOUN
issue-833	160	31	to	to	PART
issue-833	160	32	ensure	ensure	VERB
issue-833	160	33	such	such	ADJ
issue-833	160	34	growth	growth	NOUN
issue-833	160	35	rate	rate	NOUN
issue-833	160	36	,	,	PUNCT
issue-833	160	37	when	when	SCONJ
issue-833	160	38	each	each	DET
issue-833	160	39	generation	generation	NOUN
issue-833	160	40	is	be	AUX
issue-833	160	41	able	able	ADJ
issue-833	160	42	to	to	PART
issue-833	160	43	deal	deal	VERB
issue-833	160	44	with	with	ADP
issue-833	160	45	their	their	PRON
issue-833	160	46	problems	problem	NOUN
issue-833	160	47	on	on	ADP
issue-833	160	48	their	their	PRON
issue-833	160	49	own	own	ADJ
issue-833	160	50	account	account	NOUN
issue-833	160	51	without	without	ADP
issue-833	160	52	shifting	shift	VERB
issue-833	160	53	them	they	PRON
issue-833	160	54	on	on	ADP
issue-833	160	55	future	future	ADJ
issue-833	160	56	generations	generation	NOUN
issue-833	160	57	,	,	PUNCT
issue-833	160	58	and	and	CCONJ
issue-833	160	59	take	take	VERB
issue-833	160	60	measures	measure	NOUN
issue-833	160	61	to	to	PART
issue-833	160	62	prevent	prevent	VERB
issue-833	160	63	future	future	ADJ
issue-833	160	64	problems	problem	NOUN
issue-833	160	65	(	(	PUNCT
issue-833	160	66	deutsche	deutsche	NOUN
issue-833	160	67	nachhaltigkeitsstrategie	nachhaltigkeitsstrategie	NOUN
issue-833	160	68	,	,	PUNCT
issue-833	160	69	2016	2016	NUM
issue-833	160	70	)	)	PUNCT
issue-833	160	71	.	.	PUNCT
issue-833	161	1	in	in	ADP
issue-833	161	2	case	case	NOUN
issue-833	161	3	of	of	ADP
issue-833	161	4	budget	budget	NOUN
issue-833	161	5	gap	gap	NOUN
issue-833	161	6	occurrence	occurrence	NOUN
issue-833	161	7	,	,	PUNCT
issue-833	161	8	measures	measure	NOUN
issue-833	161	9	of	of	ADP
issue-833	161	10	fiscal	fiscal	ADJ
issue-833	161	11	adjustment	adjustment	NOUN
issue-833	161	12	should	should	AUX
issue-833	161	13	be	be	AUX
issue-833	161	14	taken	take	VERB
issue-833	161	15	,	,	PUNCT
issue-833	161	16	for	for	ADP
issue-833	161	17	instance	instance	NOUN
issue-833	161	18	by	by	ADP
issue-833	161	19	increasing	increase	VERB
issue-833	161	20	taxes	taxis	NOUN
issue-833	161	21	provided	provide	VERB
issue-833	161	22	that	that	SCONJ
issue-833	161	23	spending	spending	NOUN
issue-833	161	24	cut	cut	NOUN
issue-833	161	25	or	or	CCONJ
issue-833	161	26	public	public	ADJ
issue-833	161	27	debt	debt	NOUN
issue-833	161	28	increase	increase	NOUN
issue-833	161	29	is	be	AUX
issue-833	161	30	impossible	impossible	ADJ
issue-833	161	31	.	.	PUNCT
issue-833	162	1	a	a	DET
issue-833	162	2	fair	fair	ADJ
issue-833	162	3	intergenerational	intergenerational	ADJ
issue-833	162	4	distribution	distribution	NOUN
issue-833	162	5	of	of	ADP
issue-833	162	6	the	the	DET
issue-833	162	7	tax	tax	NOUN
issue-833	162	8	burden	burden	NOUN
issue-833	162	9	can	can	AUX
issue-833	162	10	be	be	AUX
issue-833	162	11	achieved	achieve	VERB
issue-833	162	12	when	when	SCONJ
issue-833	162	13	current	current	ADJ
issue-833	162	14	budget	budget	NOUN
issue-833	162	15	expenditures	expenditure	NOUN
issue-833	162	16	are	be	AUX
issue-833	162	17	financed	finance	VERB
issue-833	162	18	by	by	ADP
issue-833	162	19	taxes	taxis	NOUN
issue-833	162	20	and	and	CCONJ
issue-833	162	21	government	government	NOUN
issue-833	162	22	borrowings	borrowing	NOUN
issue-833	162	23	are	be	AUX
issue-833	162	24	used	use	VERB
issue-833	162	25	only	only	ADV
issue-833	162	26	for	for	ADP
issue-833	162	27	investment	investment	NOUN
issue-833	162	28	.	.	PUNCT
issue-833	163	1	a	a	DET
issue-833	163	2	fair	fair	ADJ
issue-833	163	3	intergenerational	intergenerational	ADJ
issue-833	163	4	distribution	distribution	NOUN
issue-833	163	5	of	of	ADP
issue-833	163	6	resources	resource	NOUN
issue-833	163	7	is	be	AUX
issue-833	163	8	a	a	DET
issue-833	163	9	priority	priority	NOUN
issue-833	163	10	for	for	ADP
issue-833	163	11	the	the	DET
issue-833	163	12	australian	australian	ADJ
issue-833	163	13	government	government	NOUN
issue-833	163	14	,	,	PUNCT
issue-833	163	15	which	which	PRON
issue-833	163	16	strives	strive	VERB
issue-833	163	17	to	to	PART
issue-833	163	18	ensure	ensure	VERB
issue-833	163	19	that	that	SCONJ
issue-833	163	20	future	future	ADJ
issue-833	163	21	generations	generation	NOUN
issue-833	163	22	of	of	ADP
issue-833	163	23	taxpayers	taxpayer	NOUN
issue-833	163	24	do	do	AUX
issue-833	163	25	not	not	PART
issue-833	163	26	need	need	VERB
issue-833	163	27	to	to	PART
issue-833	163	28	cope	cope	VERB
issue-833	163	29	with	with	ADP
issue-833	163	30	an	an	DET
issue-833	163	31	unmanageable	unmanageable	ADJ
issue-833	163	32	account	account	NOUN
issue-833	163	33	for	for	ADP
issue-833	163	34	public	public	ADJ
issue-833	163	35	services	service	NOUN
issue-833	163	36	provided	provide	VERB
issue-833	163	37	to	to	ADP
issue-833	163	38	the	the	DET
issue-833	163	39	current	current	ADJ
issue-833	163	40	generation	generation	NOUN
issue-833	163	41	(	(	PUNCT
issue-833	163	42	intergenerational	intergenerational	ADJ
issue-833	163	43	report	report	NOUN
issue-833	163	44	,	,	PUNCT
issue-833	163	45	2002	2002	NUM
issue-833	163	46	)	)	PUNCT
issue-833	163	47	.	.	PUNCT
issue-833	164	1	tax	tax	NOUN
issue-833	164	2	rates	rate	NOUN
issue-833	164	3	and	and	CCONJ
issue-833	164	4	other	other	ADJ
issue-833	164	5	tax	tax	NOUN
issue-833	164	6	law	law	NOUN
issue-833	164	7	provisions	provision	NOUN
issue-833	164	8	should	should	AUX
issue-833	164	9	be	be	AUX
issue-833	164	10	designed	design	VERB
issue-833	164	11	in	in	ADP
issue-833	164	12	a	a	DET
issue-833	164	13	way	way	NOUN
issue-833	164	14	to	to	PART
issue-833	164	15	allow	allow	VERB
issue-833	164	16	for	for	ADP
issue-833	164	17	the	the	DET
issue-833	164	18	risk	risk	NOUN
issue-833	164	19	of	of	ADP
issue-833	164	20	rising	rise	VERB
issue-833	164	21	public	public	ADJ
issue-833	164	22	debt	debt	NOUN
issue-833	164	23	,	,	PUNCT
issue-833	164	24	reducing	reduce	VERB
issue-833	164	25	tax	tax	NOUN
issue-833	164	26	revenues	revenue	NOUN
issue-833	164	27	(	(	PUNCT
issue-833	164	28	due	due	ADP
issue-833	164	29	to	to	ADP
issue-833	164	30	tax	tax	NOUN
issue-833	164	31	fraud	fraud	NOUN
issue-833	164	32	)	)	PUNCT
issue-833	164	33	or	or	CCONJ
issue-833	164	34	increasing	increase	VERB
issue-833	164	35	pressure	pressure	NOUN
issue-833	164	36	on	on	ADP
issue-833	164	37	public	public	ADJ
issue-833	164	38	spending	spending	NOUN
issue-833	164	39	.	.	PUNCT
issue-833	165	1	the	the	DET
issue-833	165	2	best	good	ADJ
issue-833	165	3	practices	practice	NOUN
issue-833	165	4	of	of	ADP
issue-833	165	5	different	different	ADJ
issue-833	165	6	countries	country	NOUN
issue-833	165	7	which	which	PRON
issue-833	165	8	carry	carry	VERB
issue-833	165	9	out	out	ADP
issue-833	165	10	anti	anti	ADJ
issue-833	165	11	-	-	ADJ
issue-833	165	12	abuse	abuse	ADJ
issue-833	165	13	tax	tax	NOUN
issue-833	165	14	policy	policy	NOUN
issue-833	165	15	show	show	VERB
issue-833	165	16	that	that	SCONJ
issue-833	165	17	when	when	SCONJ
issue-833	165	18	imposing	impose	VERB
issue-833	165	19	corporate	corporate	ADJ
issue-833	165	20	income	income	NOUN
issue-833	165	21	tax	tax	NOUN
issue-833	165	22	and	and	CCONJ
issue-833	165	23	determining	determine	VERB
issue-833	165	24	the	the	DET
issue-833	165	25	appropriate	appropriate	ADJ
issue-833	165	26	tax	tax	NOUN
issue-833	165	27	base	base	NOUN
issue-833	165	28	certain	certain	ADJ
issue-833	165	29	restrictions	restriction	NOUN
issue-833	165	30	should	should	AUX
issue-833	165	31	be	be	AUX
issue-833	165	32	applied	apply	VERB
issue-833	165	33	on	on	ADP
issue-833	165	34	the	the	DET
issue-833	165	35	composition	composition	NOUN
issue-833	165	36	and	and	CCONJ
issue-833	165	37	amount	amount	NOUN
issue-833	165	38	of	of	ADP
issue-833	165	39	costs	cost	NOUN
issue-833	165	40	in	in	ADP
issue-833	165	41	the	the	DET
issue-833	165	42	accounting	accounting	NOUN
issue-833	165	43	system	system	NOUN
issue-833	165	44	(	(	PUNCT
issue-833	165	45	remeur	remeur	NOUN
issue-833	165	46	,	,	PUNCT
issue-833	165	47	2015	2015	NUM
issue-833	165	48	;	;	PUNCT
issue-833	165	49	coughlan	coughlan	NOUN
issue-833	165	50	,	,	PUNCT
issue-833	165	51	2015	2015	NUM
issue-833	165	52	;	;	PUNCT
issue-833	165	53	european	european	PROPN
issue-833	165	54	commission	commission	PROPN
issue-833	165	55	,	,	PUNCT
issue-833	165	56	2016	2016	NUM
issue-833	165	57	)	)	PUNCT
issue-833	165	58	.	.	PUNCT
issue-833	166	1	it	it	PRON
issue-833	166	2	is	be	AUX
issue-833	166	3	known	know	VERB
issue-833	166	4	that	that	SCONJ
issue-833	166	5	the	the	DET
issue-833	166	6	eu	eu	PROPN
issue-833	166	7	continues	continue	VERB
issue-833	166	8	to	to	PART
issue-833	166	9	struggle	struggle	VERB
issue-833	166	10	against	against	ADP
issue-833	166	11	corporate	corporate	ADJ
issue-833	166	12	income	income	NOUN
issue-833	166	13	tax	tax	NOUN
issue-833	166	14	evasion	evasion	NOUN
issue-833	166	15	(	(	PUNCT
issue-833	166	16	understatement	understatement	NOUN
issue-833	166	17	of	of	ADP
issue-833	166	18	the	the	DET
issue-833	166	19	tax	tax	NOUN
issue-833	166	20	base	base	NOUN
issue-833	166	21	,	,	PUNCT
issue-833	166	22	profit	profit	NOUN
issue-833	166	23	shifting	shifting	NOUN
issue-833	166	24	,	,	PUNCT
issue-833	166	25	usage	usage	NOUN
issue-833	166	26	of	of	ADP
issue-833	166	27	offshore	offshore	ADJ
issue-833	166	28	tax	tax	NOUN
issue-833	166	29	jurisdictions	jurisdiction	NOUN
issue-833	166	30	(	(	PUNCT
issue-833	166	31	offshore	offshore	ADJ
issue-833	166	32	companies	company	NOUN
issue-833	166	33	)	)	PUNCT
issue-833	166	34	.	.	PUNCT
issue-833	167	1	therefore	therefore	ADV
issue-833	167	2	,	,	PUNCT
issue-833	167	3	it	it	PRON
issue-833	167	4	is	be	AUX
issue-833	167	5	necessary	necessary	ADJ
issue-833	167	6	for	for	SCONJ
issue-833	167	7	ukraine	ukraine	NOUN
issue-833	167	8	to	to	PART
issue-833	167	9	converge	converge	VERB
issue-833	167	10	with	with	ADP
issue-833	167	11	the	the	DET
issue-833	167	12	conditions	condition	NOUN
issue-833	167	13	of	of	ADP
issue-833	167	14	the	the	DET
issue-833	167	15	eu	eu	PROPN
issue-833	167	16	countries	country	NOUN
issue-833	167	17	on	on	ADP
issue-833	167	18	the	the	DET
issue-833	167	19	procedure	procedure	NOUN
issue-833	167	20	of	of	ADP
issue-833	167	21	tax	tax	NOUN
issue-833	167	22	base	base	NOUN
issue-833	167	23	formation	formation	NOUN
issue-833	167	24	,	,	PUNCT
issue-833	167	25	reporting	reporting	NOUN
issue-833	167	26	,	,	PUNCT
issue-833	167	27	information	information	NOUN
issue-833	167	28	disclosure	disclosure	NOUN
issue-833	167	29	in	in	ADP
issue-833	167	30	financial	financial	ADJ
issue-833	167	31	and	and	CCONJ
issue-833	167	32	tax	tax	NOUN
issue-833	167	33	reporting	reporting	NOUN
issue-833	167	34	as	as	ADV
issue-833	167	35	well	well	ADV
issue-833	167	36	as	as	ADP
issue-833	167	37	tax	tax	NOUN
issue-833	167	38	administration	administration	NOUN
issue-833	167	39	.	.	PUNCT
issue-833	168	1	4	4	X
issue-833	168	2	.	.	X
issue-833	168	3	tax	tax	NOUN
issue-833	168	4	incentives	incentive	VERB
issue-833	168	5	instruments	instrument	NOUN
issue-833	168	6	for	for	ADP
issue-833	168	7	the	the	DET
issue-833	168	8	development	development	NOUN
issue-833	168	9	of	of	ADP
issue-833	168	10	the	the	DET
issue-833	168	11	national	national	ADJ
issue-833	168	12	economy	economy	NOUN
issue-833	168	13	according	accord	VERB
issue-833	168	14	to	to	ADP
issue-833	168	15	the	the	DET
issue-833	168	16	approach	approach	NOUN
issue-833	168	17	of	of	ADP
issue-833	168	18	m.	m.	NOUN
issue-833	168	19	porter	porter	NOUN
issue-833	168	20	,	,	PUNCT
issue-833	168	21	j.sachs	j.sach	NOUN
issue-833	168	22	and	and	CCONJ
issue-833	168	23	j.mcarthur	j.mcarthur	NOUN
issue-833	168	24	,	,	PUNCT
issue-833	168	25	there	there	PRON
issue-833	168	26	are	be	VERB
issue-833	168	27	several	several	ADJ
issue-833	168	28	stages	stage	NOUN
issue-833	168	29	in	in	ADP
issue-833	168	30	the	the	DET
issue-833	168	31	economic	economic	ADJ
issue-833	168	32	development	development	NOUN
issue-833	168	33	of	of	ADP
issue-833	168	34	countries	country	NOUN
issue-833	168	35	:	:	PUNCT
issue-833	168	36	the	the	DET
issue-833	168	37	first	first	ADJ
issue-833	168	38	stage	stage	NOUN
issue-833	168	39	is	be	AUX
issue-833	168	40	determined	determine	VERB
issue-833	168	41	by	by	ADP
issue-833	168	42	mobilization	mobilization	NOUN
issue-833	168	43	of	of	ADP
issue-833	168	44	primary	primary	ADJ
issue-833	168	45	factors	factor	NOUN
issue-833	168	46	of	of	ADP
issue-833	168	47	production	production	NOUN
issue-833	168	48	,	,	PUNCT
issue-833	168	49	the	the	DET
issue-833	168	50	second	second	ADJ
issue-833	168	51	stage	stage	NOUN
issue-833	168	52	is	be	AUX
issue-833	168	53	mainly	mainly	ADV
issue-833	168	54	determined	determine	VERB
issue-833	168	55	by	by	ADP
issue-833	168	56	the	the	DET
issue-833	168	57	application	application	NOUN
issue-833	168	58	of	of	ADP
issue-833	168	59	efficiency	efficiency	NOUN
issue-833	168	60	factors	factor	NOUN
issue-833	168	61	,	,	PUNCT
issue-833	168	62	the	the	DET
issue-833	168	63	third	third	NOUN
issue-833	168	64	is	be	AUX
issue-833	168	65	determined	determine	VERB
issue-833	168	66	by	by	ADP
issue-833	168	67	innovation	innovation	NOUN
issue-833	168	68	factors	factor	NOUN
issue-833	168	69	(	(	PUNCT
issue-833	168	70	porter	porter	NOUN
issue-833	168	71	,	,	PUNCT
issue-833	168	72	sachs	sachs	PROPN
issue-833	168	73	&	&	CCONJ
issue-833	168	74	mcarthur	mcarthur	PROPN
issue-833	168	75	,	,	PUNCT
issue-833	168	76	2002	2002	NUM
issue-833	168	77	)	)	PUNCT
issue-833	168	78	.	.	PUNCT
issue-833	169	1	the	the	DET
issue-833	169	2	transition	transition	NOUN
issue-833	169	3	from	from	ADP
issue-833	169	4	one	one	NUM
issue-833	169	5	stage	stage	NOUN
issue-833	169	6	to	to	ADP
issue-833	169	7	another	another	DET
issue-833	169	8	(	(	PUNCT
issue-833	169	9	higher	high	ADJ
issue-833	169	10	)	)	PUNCT
issue-833	169	11	stage	stage	NOUN
issue-833	169	12	requires	require	VERB
issue-833	169	13	promotion	promotion	NOUN
issue-833	169	14	of	of	ADP
issue-833	169	15	the	the	DET
issue-833	169	16	development	development	NOUN
issue-833	169	17	factors	factor	NOUN
issue-833	169	18	and	and	CCONJ
issue-833	169	19	their	their	PRON
issue-833	169	20	additional	additional	ADJ
issue-833	169	21	funding	funding	NOUN
issue-833	169	22	.	.	PUNCT
issue-833	170	1	today	today	NOUN
issue-833	170	2	,	,	PUNCT
issue-833	170	3	ukraine	ukraine	PROPN
issue-833	170	4	’s	’s	PART
issue-833	170	5	economy	economy	NOUN
issue-833	170	6	is	be	AUX
issue-833	170	7	in	in	ADP
issue-833	170	8	the	the	DET
issue-833	170	9	process	process	NOUN
issue-833	170	10	of	of	ADP
issue-833	170	11	transition	transition	NOUN
issue-833	170	12	from	from	ADP
issue-833	170	13	the	the	DET
issue-833	170	14	first	first	ADJ
issue-833	170	15	stage	stage	NOUN
issue-833	170	16	of	of	ADP
issue-833	170	17	economic	economic	ADJ
issue-833	170	18	development	development	NOUN
issue-833	170	19	to	to	ADP
issue-833	170	20	the	the	DET
issue-833	170	21	second	second	ADJ
issue-833	170	22	stage	stage	NOUN
issue-833	170	23	at	at	ADP
issue-833	170	24	the	the	DET
issue-833	170	25	same	same	ADJ
issue-833	170	26	time	time	NOUN
issue-833	170	27	promoting	promote	VERB
issue-833	170	28	innovation	innovation	NOUN
issue-833	170	29	factors	factor	NOUN
issue-833	170	30	of	of	ADP
issue-833	170	31	economic	economic	ADJ
issue-833	170	32	baltic	baltic	ADJ
issue-833	170	33	journal	journal	PROPN
issue-833	170	34	of	of	ADP
issue-833	170	35	economic	economic	ADJ
issue-833	170	36	studies	study	NOUN
issue-833	170	37	56	56	NUM
issue-833	170	38	vol	vol	NOUN
issue-833	170	39	.	.	PROPN
issue-833	171	1	6	6	NUM
issue-833	171	2	,	,	PUNCT
issue-833	171	3	no	no	INTJ
issue-833	171	4	.	.	NOUN
issue-833	171	5	3	3	NUM
issue-833	171	6	,	,	PUNCT
issue-833	171	7	2020	2020	NUM
issue-833	171	8	development	development	NOUN
issue-833	171	9	.	.	PUNCT
issue-833	172	1	it	it	PRON
issue-833	172	2	requires	require	VERB
issue-833	172	3	new	new	ADJ
issue-833	172	4	principles	principle	NOUN
issue-833	172	5	of	of	ADP
issue-833	172	6	formation	formation	NOUN
issue-833	172	7	of	of	ADP
issue-833	172	8	investment	investment	NOUN
issue-833	172	9	resources	resource	NOUN
issue-833	172	10	of	of	ADP
issue-833	172	11	enterprises	enterprise	NOUN
issue-833	172	12	.	.	PUNCT
issue-833	173	1	however	however	ADV
issue-833	173	2	,	,	PUNCT
issue-833	173	3	in	in	ADP
issue-833	173	4	ukraine	ukraine	NOUN
issue-833	173	5	in	in	ADP
issue-833	173	6	the	the	DET
issue-833	173	7	period	period	NOUN
issue-833	173	8	of	of	ADP
issue-833	173	9	2015	2015	NUM
issue-833	173	10	-	-	SYM
issue-833	173	11	2018	2018	NUM
issue-833	173	12	,	,	PUNCT
issue-833	173	13	on	on	ADP
issue-833	173	14	average	average	ADJ
issue-833	173	15	,	,	PUNCT
issue-833	173	16	only	only	ADV
issue-833	173	17	15.4	15.4	NUM
issue-833	173	18	%	%	NOUN
issue-833	173	19	of	of	ADP
issue-833	173	20	enterprises	enterprise	NOUN
issue-833	173	21	introduced	introduce	VERB
issue-833	173	22	innovative	innovative	ADJ
issue-833	173	23	technologies	technology	NOUN
issue-833	173	24	or	or	CCONJ
issue-833	173	25	new	new	ADJ
issue-833	173	26	products	product	NOUN
issue-833	173	27	(	(	PUNCT
issue-833	173	28	scientific	scientific	ADJ
issue-833	173	29	and	and	CCONJ
issue-833	173	30	innovative	innovative	ADJ
issue-833	173	31	activity	activity	NOUN
issue-833	173	32	of	of	ADP
issue-833	173	33	ukraine	ukraine	NOUN
issue-833	173	34	,	,	PUNCT
issue-833	173	35	2019	2019	NUM
issue-833	173	36	)	)	PUNCT
issue-833	173	37	.	.	PUNCT
issue-833	174	1	the	the	DET
issue-833	174	2	innovative	innovative	ADJ
issue-833	174	3	development	development	NOUN
issue-833	174	4	of	of	ADP
issue-833	174	5	ukraine	ukraine	PROPN
issue-833	174	6	’s	’s	PART
issue-833	174	7	economy	economy	NOUN
issue-833	174	8	should	should	AUX
issue-833	174	9	be	be	AUX
issue-833	174	10	ensured	ensure	VERB
issue-833	174	11	by	by	ADP
issue-833	174	12	a	a	DET
issue-833	174	13	significant	significant	ADJ
issue-833	174	14	increase	increase	NOUN
issue-833	174	15	in	in	ADP
issue-833	174	16	corporate	corporate	ADJ
issue-833	174	17	innovative	innovative	ADJ
issue-833	174	18	investments	investment	NOUN
issue-833	174	19	,	,	PUNCT
issue-833	174	20	given	give	VERB
issue-833	174	21	that	that	SCONJ
issue-833	174	22	they	they	PRON
issue-833	174	23	are	be	AUX
issue-833	174	24	the	the	DET
issue-833	174	25	main	main	ADJ
issue-833	174	26	source	source	NOUN
issue-833	174	27	of	of	ADP
issue-833	174	28	financing	finance	VERB
issue-833	174	29	innovative	innovative	ADJ
issue-833	174	30	activities	activity	NOUN
issue-833	174	31	(	(	PUNCT
issue-833	174	32	in	in	ADP
issue-833	174	33	different	different	ADJ
issue-833	174	34	years	year	NOUN
issue-833	174	35	they	they	PRON
issue-833	174	36	have	have	AUX
issue-833	174	37	accounted	account	VERB
issue-833	174	38	for	for	ADP
issue-833	174	39	between	between	ADP
issue-833	174	40	85	85	NUM
issue-833	174	41	and	and	CCONJ
issue-833	174	42	97	97	NUM
issue-833	174	43	%	%	NOUN
issue-833	174	44	of	of	ADP
issue-833	174	45	total	total	ADJ
issue-833	174	46	innovation	innovation	NOUN
issue-833	174	47	costs	cost	NOUN
issue-833	174	48	)	)	PUNCT
issue-833	174	49	.	.	PUNCT
issue-833	175	1	it	it	PRON
issue-833	175	2	is	be	AUX
issue-833	175	3	a	a	DET
issue-833	175	4	shortage	shortage	NOUN
issue-833	175	5	of	of	ADP
issue-833	175	6	own	own	ADJ
issue-833	175	7	funds	fund	NOUN
issue-833	175	8	or	or	CCONJ
issue-833	175	9	insufficient	insufficient	ADJ
issue-833	175	10	government	government	NOUN
issue-833	175	11	support	support	NOUN
issue-833	175	12	that	that	PRON
issue-833	175	13	hamper	hamper	VERB
issue-833	175	14	the	the	DET
issue-833	175	15	creation	creation	NOUN
issue-833	175	16	of	of	ADP
issue-833	175	17	innovations	innovation	NOUN
issue-833	175	18	by	by	ADP
issue-833	175	19	corporate	corporate	ADJ
issue-833	175	20	sector	sector	NOUN
issue-833	175	21	(	(	PUNCT
issue-833	175	22	survey	survey	NOUN
issue-833	175	23	of	of	ADP
issue-833	175	24	innovation	innovation	NOUN
issue-833	175	25	,	,	PUNCT
issue-833	175	26	2017	2017	NUM
issue-833	175	27	)	)	PUNCT
issue-833	175	28	.	.	PUNCT
issue-833	176	1	considering	consider	VERB
issue-833	176	2	that	that	SCONJ
issue-833	176	3	in	in	ADP
issue-833	176	4	the	the	DET
issue-833	176	5	environment	environment	NOUN
issue-833	176	6	of	of	ADP
issue-833	176	7	increasing	increase	VERB
issue-833	176	8	global	global	ADJ
issue-833	176	9	competition	competition	NOUN
issue-833	176	10	,	,	PUNCT
issue-833	176	11	economic	economic	ADJ
issue-833	176	12	development	development	NOUN
issue-833	176	13	depends	depend	VERB
issue-833	176	14	not	not	PART
issue-833	176	15	only	only	ADV
issue-833	176	16	on	on	ADP
issue-833	176	17	available	available	ADJ
issue-833	176	18	factors	factor	NOUN
issue-833	176	19	of	of	ADP
issue-833	176	20	production	production	NOUN
issue-833	176	21	but	but	CCONJ
issue-833	176	22	,	,	PUNCT
issue-833	176	23	first	first	ADV
issue-833	176	24	and	and	CCONJ
issue-833	176	25	foremost	foremost	ADV
issue-833	176	26	,	,	PUNCT
issue-833	176	27	it	it	PRON
issue-833	176	28	is	be	AUX
issue-833	176	29	determined	determine	VERB
issue-833	176	30	by	by	ADP
issue-833	176	31	innovative	innovative	ADJ
issue-833	176	32	factors	factor	NOUN
issue-833	176	33	,	,	PUNCT
issue-833	176	34	the	the	DET
issue-833	176	35	efficiency	efficiency	NOUN
issue-833	176	36	of	of	ADP
issue-833	176	37	their	their	PRON
issue-833	176	38	usage	usage	NOUN
issue-833	176	39	,	,	PUNCT
issue-833	176	40	successful	successful	ADJ
issue-833	176	41	economic	economic	ADJ
issue-833	176	42	development	development	NOUN
issue-833	176	43	of	of	ADP
issue-833	176	44	ukraine	ukraine	PROPN
issue-833	176	45	requires	require	VERB
issue-833	176	46	higher	high	ADJ
issue-833	176	47	funding	funding	NOUN
issue-833	176	48	of	of	ADP
issue-833	176	49	innovative	innovative	ADJ
issue-833	176	50	and	and	CCONJ
issue-833	176	51	investment	investment	NOUN
issue-833	176	52	activities	activity	NOUN
issue-833	176	53	by	by	ADP
issue-833	176	54	introducing	introduce	VERB
issue-833	176	55	,	,	PUNCT
issue-833	176	56	for	for	ADP
issue-833	176	57	example	example	NOUN
issue-833	176	58	,	,	PUNCT
issue-833	176	59	targeted	target	VERB
issue-833	176	60	innovation	innovation	NOUN
issue-833	176	61	tax	tax	NOUN
issue-833	176	62	incentives	incentive	NOUN
issue-833	176	63	on	on	ADP
issue-833	176	64	corporate	corporate	ADJ
issue-833	176	65	income	income	NOUN
issue-833	176	66	.	.	PUNCT
issue-833	177	1	the	the	DET
issue-833	177	2	policy	policy	NOUN
issue-833	177	3	-	-	PUNCT
issue-833	177	4	making	make	VERB
issue-833	177	5	decisions	decision	NOUN
issue-833	177	6	on	on	ADP
issue-833	177	7	application	application	NOUN
issue-833	177	8	of	of	ADP
issue-833	177	9	innovation	innovation	NOUN
issue-833	177	10	tax	tax	NOUN
issue-833	177	11	incentives	incentive	NOUN
issue-833	177	12	in	in	ADP
issue-833	177	13	ukraine	ukraine	PROPN
issue-833	177	14	require	require	VERB
issue-833	177	15	a	a	DET
issue-833	177	16	reliable	reliable	ADJ
issue-833	177	17	methodological	methodological	ADJ
issue-833	177	18	approach	approach	NOUN
issue-833	177	19	of	of	ADP
issue-833	177	20	their	their	PRON
issue-833	177	21	impact	impact	NOUN
issue-833	177	22	evaluation	evaluation	NOUN
issue-833	177	23	on	on	ADP
issue-833	177	24	both	both	DET
issue-833	177	25	government	government	NOUN
issue-833	177	26	budget	budget	NOUN
issue-833	177	27	(	(	PUNCT
issue-833	177	28	which	which	PRON
issue-833	177	29	loses	lose	VERB
issue-833	177	30	the	the	DET
issue-833	177	31	subsequent	subsequent	ADJ
issue-833	177	32	tax	tax	NOUN
issue-833	177	33	revenues	revenue	NOUN
issue-833	177	34	)	)	PUNCT
issue-833	177	35	and	and	CCONJ
issue-833	177	36	on	on	ADP
issue-833	177	37	enterprises	enterprise	NOUN
issue-833	177	38	(	(	PUNCT
issue-833	177	39	which	which	PRON
issue-833	177	40	thus	thus	ADV
issue-833	177	41	receive	receive	VERB
issue-833	177	42	additional	additional	ADJ
issue-833	177	43	financial	financial	ADJ
issue-833	177	44	resources	resource	NOUN
issue-833	177	45	by	by	ADP
issue-833	177	46	reducing	reduce	VERB
issue-833	177	47	taxation	taxation	NOUN
issue-833	177	48	)	)	PUNCT
issue-833	177	49	.	.	PUNCT
issue-833	178	1	to	to	PART
issue-833	178	2	solve	solve	VERB
issue-833	178	3	these	these	DET
issue-833	178	4	problems	problem	NOUN
issue-833	178	5	,	,	PUNCT
issue-833	178	6	a	a	DET
issue-833	178	7	toolkit	toolkit	NOUN
issue-833	178	8	for	for	ADP
issue-833	178	9	forecasting	forecast	VERB
issue-833	178	10	the	the	DET
issue-833	178	11	effect	effect	NOUN
issue-833	178	12	of	of	ADP
issue-833	178	13	tax	tax	NOUN
issue-833	178	14	incentives	incentive	NOUN
issue-833	178	15	on	on	ADP
issue-833	178	16	innovation	innovation	NOUN
issue-833	178	17	development	development	NOUN
issue-833	178	18	of	of	ADP
issue-833	178	19	enterprises	enterprise	NOUN
issue-833	178	20	in	in	ADP
issue-833	178	21	the	the	DET
issue-833	178	22	short	short	ADJ
issue-833	178	23	and	and	CCONJ
issue-833	178	24	medium	medium	ADJ
issue-833	178	25	term	term	NOUN
issue-833	178	26	and	and	CCONJ
issue-833	178	27	for	for	ADP
issue-833	178	28	the	the	DET
issue-833	178	29	choice	choice	NOUN
issue-833	178	30	of	of	ADP
issue-833	178	31	proper	proper	ADJ
issue-833	178	32	innovation	innovation	NOUN
issue-833	178	33	tax	tax	NOUN
issue-833	178	34	relief	relief	NOUN
issue-833	178	35	provisions	provision	NOUN
issue-833	178	36	(	(	PUNCT
issue-833	178	37	tax	tax	NOUN
issue-833	178	38	credit	credit	NOUN
issue-833	178	39	or	or	CCONJ
issue-833	178	40	enhanced	enhance	VERB
issue-833	178	41	deductions	deduction	NOUN
issue-833	178	42	of	of	ADP
issue-833	178	43	r&d	r&d	NOUN
issue-833	178	44	costs	cost	NOUN
issue-833	178	45	from	from	ADP
issue-833	178	46	the	the	DET
issue-833	178	47	corporate	corporate	ADJ
issue-833	178	48	income	income	NOUN
issue-833	178	49	tax	tax	NOUN
issue-833	178	50	base	base	NOUN
issue-833	178	51	)	)	PUNCT
issue-833	178	52	(	(	PUNCT
issue-833	178	53	lunina	lunina	PROPN
issue-833	178	54	&	&	CCONJ
issue-833	178	55	bilousova	bilousova	PROPN
issue-833	178	56	,	,	PUNCT
issue-833	178	57	2018	2018	NUM
issue-833	178	58	)	)	PUNCT
issue-833	178	59	.	.	PUNCT
issue-833	179	1	we	we	PRON
issue-833	179	2	believe	believe	VERB
issue-833	179	3	that	that	SCONJ
issue-833	179	4	innovation	innovation	NOUN
issue-833	179	5	tax	tax	NOUN
issue-833	179	6	incentives	incentive	NOUN
issue-833	179	7	have	have	VERB
issue-833	179	8	a	a	DET
issue-833	179	9	strong	strong	ADJ
issue-833	179	10	impact	impact	NOUN
issue-833	179	11	on	on	ADP
issue-833	179	12	the	the	DET
issue-833	179	13	development	development	NOUN
issue-833	179	14	of	of	ADP
issue-833	179	15	fiscal	fiscal	ADJ
issue-833	179	16	space	space	NOUN
issue-833	179	17	in	in	ADP
issue-833	179	18	the	the	DET
issue-833	179	19	medium	medium	ADJ
issue-833	179	20	and	and	CCONJ
issue-833	179	21	long	long	ADJ
issue-833	179	22	term	term	NOUN
issue-833	179	23	.	.	PUNCT
issue-833	180	1	5	5	X
issue-833	180	2	.	.	X
issue-833	180	3	conclusions	conclusion	NOUN
issue-833	180	4	the	the	DET
issue-833	180	5	tax	tax	NOUN
issue-833	180	6	system	system	NOUN
issue-833	180	7	of	of	ADP
issue-833	180	8	ukraine	ukraine	NOUN
issue-833	180	9	(	(	PUNCT
issue-833	180	10	as	as	ADV
issue-833	180	11	well	well	ADV
issue-833	180	12	as	as	ADP
issue-833	180	13	of	of	ADP
issue-833	180	14	other	other	ADJ
issue-833	180	15	countries	country	NOUN
issue-833	180	16	with	with	ADP
issue-833	180	17	a	a	DET
issue-833	180	18	small	small	ADJ
issue-833	180	19	,	,	PUNCT
issue-833	180	20	open	open	ADJ
issue-833	180	21	economy	economy	NOUN
issue-833	180	22	and	and	CCONJ
issue-833	180	23	with	with	ADP
issue-833	180	24	a	a	DET
issue-833	180	25	high	high	ADJ
issue-833	180	26	rate	rate	NOUN
issue-833	180	27	of	of	ADP
issue-833	180	28	corruption	corruption	NOUN
issue-833	180	29	and	and	CCONJ
issue-833	180	30	shadow	shadow	NOUN
issue-833	180	31	economy	economy	NOUN
issue-833	180	32	)	)	PUNCT
issue-833	180	33	should	should	AUX
issue-833	180	34	be	be	AUX
issue-833	180	35	tailored	tailor	VERB
issue-833	180	36	within	within	ADP
issue-833	180	37	a	a	DET
issue-833	180	38	concept	concept	NOUN
issue-833	180	39	of	of	ADP
issue-833	180	40	sustainable	sustainable	ADJ
issue-833	180	41	development	development	NOUN
issue-833	180	42	in	in	ADP
issue-833	180	43	a	a	DET
issue-833	180	44	way	way	NOUN
issue-833	180	45	that	that	PRON
issue-833	180	46	allows	allow	VERB
issue-833	180	47	for	for	ADP
issue-833	180	48	the	the	DET
issue-833	180	49	effects	effect	NOUN
issue-833	180	50	of	of	ADP
issue-833	180	51	government	government	NOUN
issue-833	180	52	decisions	decision	NOUN
issue-833	180	53	on	on	ADP
issue-833	180	54	the	the	DET
issue-833	180	55	current	current	ADJ
issue-833	180	56	and	and	CCONJ
issue-833	180	57	long	long	ADJ
issue-833	180	58	-	-	PUNCT
issue-833	180	59	term	term	NOUN
issue-833	180	60	budgets	budget	NOUN
issue-833	180	61	,	,	PUNCT
issue-833	180	62	which	which	PRON
issue-833	180	63	involves	involve	VERB
issue-833	180	64	the	the	DET
issue-833	180	65	interest	interest	NOUN
issue-833	180	66	of	of	ADP
issue-833	180	67	future	future	ADJ
issue-833	180	68	generations	generation	NOUN
issue-833	180	69	.	.	PUNCT
issue-833	181	1	much	much	ADJ
issue-833	181	2	attention	attention	NOUN
issue-833	181	3	needs	need	VERB
issue-833	181	4	to	to	PART
issue-833	181	5	be	be	AUX
issue-833	181	6	drawn	draw	VERB
issue-833	181	7	to	to	ADP
issue-833	181	8	the	the	DET
issue-833	181	9	dynamics	dynamic	NOUN
issue-833	181	10	of	of	ADP
issue-833	181	11	public	public	ADJ
issue-833	181	12	debt	debt	NOUN
issue-833	181	13	and	and	CCONJ
issue-833	181	14	the	the	DET
issue-833	181	15	cost	cost	NOUN
issue-833	181	16	of	of	ADP
issue-833	181	17	its	its	PRON
issue-833	181	18	servicing	servicing	NOUN
issue-833	181	19	,	,	PUNCT
issue-833	181	20	to	to	ADP
issue-833	181	21	the	the	DET
issue-833	181	22	options	option	NOUN
issue-833	181	23	that	that	PRON
issue-833	181	24	would	would	AUX
issue-833	181	25	increase	increase	VERB
issue-833	181	26	tax	tax	NOUN
issue-833	181	27	revenues	revenue	NOUN
issue-833	181	28	such	such	ADJ
issue-833	181	29	as	as	ADP
issue-833	181	30	reduction	reduction	NOUN
issue-833	181	31	of	of	ADP
issue-833	181	32	corruption	corruption	NOUN
issue-833	181	33	and	and	CCONJ
issue-833	181	34	unreported	unreported	ADJ
issue-833	181	35	income	income	NOUN
issue-833	181	36	in	in	ADP
issue-833	181	37	order	order	NOUN
issue-833	181	38	to	to	PART
issue-833	181	39	finance	finance	VERB
issue-833	181	40	productive	productive	ADJ
issue-833	181	41	budget	budget	NOUN
issue-833	181	42	spending	spending	NOUN
issue-833	181	43	and	and	CCONJ
issue-833	181	44	capital	capital	NOUN
issue-833	181	45	investment	investment	NOUN
issue-833	181	46	,	,	PUNCT
issue-833	181	47	to	to	ADP
issue-833	181	48	the	the	DET
issue-833	181	49	measures	measure	NOUN
issue-833	181	50	of	of	ADP
issue-833	181	51	innovation	innovation	NOUN
issue-833	181	52	promotion	promotion	NOUN
issue-833	181	53	as	as	ADP
issue-833	181	54	an	an	DET
issue-833	181	55	important	important	ADJ
issue-833	181	56	driver	driver	NOUN
issue-833	181	57	for	for	ADP
issue-833	181	58	economic	economic	ADJ
issue-833	181	59	development	development	NOUN
issue-833	181	60	.	.	PUNCT
issue-833	182	1	the	the	DET
issue-833	182	2	reduction	reduction	NOUN
issue-833	182	3	of	of	ADP
issue-833	182	4	government	government	NOUN
issue-833	182	5	expenditures	expenditure	NOUN
issue-833	182	6	should	should	AUX
issue-833	182	7	proceed	proceed	VERB
issue-833	182	8	within	within	ADP
issue-833	182	9	the	the	DET
issue-833	182	10	wide	wide	ADJ
issue-833	182	11	program	program	NOUN
issue-833	182	12	of	of	ADP
issue-833	182	13	economic	economic	ADJ
issue-833	182	14	reforms	reform	NOUN
issue-833	182	15	that	that	PRON
issue-833	182	16	will	will	AUX
issue-833	182	17	ensure	ensure	VERB
issue-833	182	18	more	more	ADV
issue-833	182	19	efficient	efficient	ADJ
issue-833	182	20	use	use	NOUN
issue-833	182	21	of	of	ADP
issue-833	182	22	resources	resource	NOUN
issue-833	182	23	.	.	PUNCT
issue-833	183	1	underfunding	underfunde	VERB
issue-833	183	2	of	of	ADP
issue-833	183	3	government	government	NOUN
issue-833	183	4	functions	function	NOUN
issue-833	183	5	can	can	AUX
issue-833	183	6	deteriorate	deteriorate	VERB
issue-833	183	7	the	the	DET
issue-833	183	8	conditions	condition	NOUN
issue-833	183	9	for	for	ADP
issue-833	183	10	economic	economic	ADJ
issue-833	183	11	growth	growth	NOUN
issue-833	183	12	and	and	CCONJ
issue-833	183	13	human	human	ADJ
issue-833	183	14	capital	capital	NOUN
issue-833	183	15	development	development	NOUN
issue-833	183	16	(	(	PUNCT
issue-833	183	17	if	if	SCONJ
issue-833	183	18	education	education	NOUN
issue-833	183	19	and	and	CCONJ
issue-833	183	20	health	health	NOUN
issue-833	183	21	care	care	NOUN
issue-833	183	22	is	be	AUX
issue-833	183	23	underfunded	underfunded	ADJ
issue-833	183	24	)	)	PUNCT
issue-833	183	25	,	,	PUNCT
issue-833	183	26	and	and	CCONJ
issue-833	183	27	,	,	PUNCT
issue-833	183	28	therefore	therefore	ADV
issue-833	183	29	,	,	PUNCT
issue-833	183	30	negatively	negatively	ADV
issue-833	183	31	affect	affect	VERB
issue-833	183	32	the	the	DET
issue-833	183	33	development	development	NOUN
issue-833	183	34	of	of	ADP
issue-833	183	35	national	national	ADJ
issue-833	183	36	economy	economy	NOUN
issue-833	183	37	and	and	CCONJ
issue-833	183	38	fiscal	fiscal	ADJ
issue-833	183	39	space	space	NOUN
issue-833	183	40	in	in	ADP
issue-833	183	41	the	the	DET
issue-833	183	42	future	future	NOUN
issue-833	183	43	.	.	PUNCT
issue-833	184	1	carrying	carry	VERB
issue-833	184	2	out	out	ADP
issue-833	184	3	tax	tax	NOUN
issue-833	184	4	reforms	reform	NOUN
issue-833	184	5	and	and	CCONJ
issue-833	184	6	expanding	expand	VERB
issue-833	184	7	fiscal	fiscal	ADJ
issue-833	184	8	space	space	NOUN
issue-833	184	9	in	in	ADP
issue-833	184	10	transition	transition	NOUN
issue-833	184	11	economies	economy	NOUN
issue-833	184	12	requires	require	VERB
issue-833	184	13	:	:	PUNCT
issue-833	184	14	–	–	PUNCT
issue-833	184	15	considering	consider	VERB
issue-833	184	16	the	the	DET
issue-833	184	17	specific	specific	ADJ
issue-833	184	18	effects	effect	NOUN
issue-833	184	19	of	of	ADP
issue-833	184	20	changing	change	VERB
issue-833	184	21	corporate	corporate	ADJ
issue-833	184	22	income	income	NOUN
issue-833	184	23	tax	tax	NOUN
issue-833	184	24	provisions	provision	NOUN
issue-833	184	25	,	,	PUNCT
issue-833	184	26	namely	namely	ADV
issue-833	184	27	,	,	PUNCT
issue-833	184	28	the	the	DET
issue-833	184	29	impact	impact	NOUN
issue-833	184	30	of	of	ADP
issue-833	184	31	cutting	cut	VERB
issue-833	184	32	tax	tax	NOUN
issue-833	184	33	rates	rate	NOUN
issue-833	184	34	on	on	ADP
issue-833	184	35	the	the	DET
issue-833	184	36	level	level	NOUN
issue-833	184	37	of	of	ADP
issue-833	184	38	tax	tax	NOUN
issue-833	184	39	revenues	revenue	NOUN
issue-833	184	40	in	in	ADP
issue-833	184	41	the	the	DET
issue-833	184	42	medium	medium	ADJ
issue-833	184	43	and	and	CCONJ
issue-833	184	44	long	long	ADJ
issue-833	184	45	term	term	NOUN
issue-833	184	46	,	,	PUNCT
issue-833	184	47	on	on	ADP
issue-833	184	48	innovation	innovation	NOUN
issue-833	184	49	and	and	CCONJ
issue-833	184	50	investment	investment	NOUN
issue-833	184	51	activities	activity	NOUN
issue-833	184	52	,	,	PUNCT
issue-833	184	53	on	on	ADP
issue-833	184	54	the	the	DET
issue-833	184	55	dynamics	dynamic	NOUN
issue-833	184	56	of	of	ADP
issue-833	184	57	investment	investment	NOUN
issue-833	184	58	flows	flow	VERB
issue-833	184	59	beyond	beyond	ADP
issue-833	184	60	the	the	DET
issue-833	184	61	borders	border	NOUN
issue-833	184	62	of	of	ADP
issue-833	184	63	the	the	DET
issue-833	184	64	country	country	NOUN
issue-833	184	65	,	,	PUNCT
issue-833	184	66	on	on	ADP
issue-833	184	67	the	the	DET
issue-833	184	68	reduction	reduction	NOUN
issue-833	184	69	of	of	ADP
issue-833	184	70	the	the	DET
issue-833	184	71	size	size	NOUN
issue-833	184	72	of	of	ADP
issue-833	184	73	the	the	DET
issue-833	184	74	shadow	shadow	NOUN
issue-833	184	75	economy	economy	NOUN
issue-833	184	76	,	,	PUNCT
issue-833	184	77	etc	etc	X
issue-833	184	78	.	.	X
issue-833	184	79	;	;	PUNCT
issue-833	184	80	–	–	PUNCT
issue-833	184	81	ensuring	ensure	VERB
issue-833	184	82	the	the	DET
issue-833	184	83	long	long	ADJ
issue-833	184	84	-	-	PUNCT
issue-833	184	85	term	term	NOUN
issue-833	184	86	sustainability	sustainability	NOUN
issue-833	184	87	of	of	ADP
issue-833	184	88	public	public	ADJ
issue-833	184	89	finances	finance	NOUN
issue-833	184	90	,	,	PUNCT
issue-833	184	91	including	include	VERB
issue-833	184	92	the	the	DET
issue-833	184	93	prevention	prevention	NOUN
issue-833	184	94	of	of	ADP
issue-833	184	95	shifting	shift	VERB
issue-833	184	96	of	of	ADP
issue-833	184	97	existing	exist	VERB
issue-833	184	98	fiscal	fiscal	ADJ
issue-833	184	99	problems	problem	NOUN
issue-833	184	100	on	on	ADP
issue-833	184	101	future	future	ADJ
issue-833	184	102	generations	generation	NOUN
issue-833	184	103	and	and	CCONJ
issue-833	184	104	induction	induction	NOUN
issue-833	184	105	of	of	ADP
issue-833	184	106	fair	fair	ADJ
issue-833	184	107	intergenerational	intergenerational	ADJ
issue-833	184	108	distribution	distribution	NOUN
issue-833	184	109	of	of	ADP
issue-833	184	110	the	the	DET
issue-833	184	111	tax	tax	NOUN
issue-833	184	112	burden	burden	NOUN
issue-833	184	113	(	(	PUNCT
issue-833	184	114	current	current	ADJ
issue-833	184	115	budget	budget	NOUN
issue-833	184	116	expenditures	expenditure	NOUN
issue-833	184	117	are	be	AUX
issue-833	184	118	financed	finance	VERB
issue-833	184	119	by	by	ADP
issue-833	184	120	taxes	taxis	NOUN
issue-833	184	121	and	and	CCONJ
issue-833	184	122	government	government	NOUN
issue-833	184	123	borrowings	borrowing	NOUN
issue-833	184	124	are	be	AUX
issue-833	184	125	only	only	ADV
issue-833	184	126	used	use	VERB
issue-833	184	127	for	for	ADP
issue-833	184	128	capital	capital	NOUN
issue-833	184	129	investments	investment	NOUN
issue-833	184	130	)	)	PUNCT
issue-833	184	131	;	;	PUNCT
issue-833	184	132	–	–	PUNCT
issue-833	184	133	imposing	impose	VERB
issue-833	184	134	certain	certain	ADJ
issue-833	184	135	restrictions	restriction	NOUN
issue-833	184	136	on	on	ADP
issue-833	184	137	the	the	DET
issue-833	184	138	kinds	kind	NOUN
issue-833	184	139	and	and	CCONJ
issue-833	184	140	volume	volume	NOUN
issue-833	184	141	of	of	ADP
issue-833	184	142	enterprises	enterprise	NOUN
issue-833	184	143	’	'	PUNCT
issue-833	184	144	costs	cost	NOUN
issue-833	184	145	,	,	PUNCT
issue-833	184	146	which	which	PRON
issue-833	184	147	are	be	AUX
issue-833	184	148	accounted	account	VERB
issue-833	184	149	for	for	ADP
issue-833	184	150	the	the	DET
issue-833	184	151	corporate	corporate	ADJ
issue-833	184	152	income	income	NOUN
issue-833	184	153	tax	tax	NOUN
issue-833	184	154	base	base	NOUN
issue-833	184	155	;	;	PUNCT
issue-833	184	156	improving	improve	VERB
issue-833	184	157	tax	tax	NOUN
issue-833	184	158	administration	administration	NOUN
issue-833	184	159	and	and	CCONJ
issue-833	184	160	tax	tax	NOUN
issue-833	184	161	control	control	NOUN
issue-833	184	162	to	to	PART
issue-833	184	163	overcome	overcome	VERB
issue-833	184	164	tax	tax	NOUN
issue-833	184	165	evasion	evasion	NOUN
issue-833	184	166	;	;	PUNCT
issue-833	184	167	–	–	PUNCT
issue-833	184	168	a	a	DET
issue-833	184	169	reorientation	reorientation	NOUN
issue-833	184	170	of	of	ADP
issue-833	184	171	the	the	DET
issue-833	184	172	government	government	NOUN
issue-833	184	173	tax	tax	NOUN
issue-833	184	174	support	support	NOUN
issue-833	184	175	(	(	PUNCT
issue-833	184	176	by	by	ADP
issue-833	184	177	providing	provide	VERB
issue-833	184	178	targeted	target	VERB
issue-833	184	179	innovative	innovative	ADJ
issue-833	184	180	corporate	corporate	ADJ
issue-833	184	181	income	income	NOUN
issue-833	184	182	tax	tax	NOUN
issue-833	184	183	incentives	incentive	NOUN
issue-833	184	184	)	)	PUNCT
issue-833	184	185	on	on	ADP
issue-833	184	186	projects	project	NOUN
issue-833	184	187	that	that	SCONJ
issue-833	184	188	in	in	ADP
issue-833	184	189	the	the	DET
issue-833	184	190	medium	medium	ADJ
issue-833	184	191	term	term	NOUN
issue-833	184	192	can	can	AUX
issue-833	184	193	spur	spur	VERB
issue-833	184	194	innovations	innovation	NOUN
issue-833	184	195	,	,	PUNCT
issue-833	184	196	increase	increase	VERB
issue-833	184	197	the	the	DET
issue-833	184	198	technology	technology	NOUN
issue-833	184	199	level	level	NOUN
issue-833	184	200	of	of	ADP
issue-833	184	201	production	production	NOUN
issue-833	184	202	,	,	PUNCT
issue-833	184	203	improve	improve	VERB
issue-833	184	204	labor	labor	NOUN
issue-833	184	205	productivity	productivity	NOUN
issue-833	184	206	and	and	CCONJ
issue-833	184	207	gain	gain	VERB
issue-833	184	208	higher	high	ADJ
issue-833	184	209	competitiveness	competitiveness	NOUN
issue-833	184	210	of	of	ADP
issue-833	184	211	the	the	DET
issue-833	184	212	country	country	NOUN
issue-833	184	213	in	in	ADP
issue-833	184	214	the	the	DET
issue-833	184	215	world	world	NOUN
issue-833	184	216	markets	market	NOUN
issue-833	184	217	,	,	PUNCT
issue-833	184	218	facilitate	facilitate	VERB
issue-833	184	219	the	the	DET
issue-833	184	220	growth	growth	NOUN
issue-833	184	221	of	of	ADP
issue-833	184	222	the	the	DET
issue-833	184	223	country	country	NOUN
issue-833	184	224	’s	’s	PART
issue-833	184	225	future	future	ADJ
issue-833	184	226	revenue	revenue	NOUN
issue-833	184	227	receipts	receipt	NOUN
issue-833	184	228	.	.	PUNCT
issue-833	185	1	references	reference	NOUN
issue-833	185	2	:	:	PUNCT
issue-833	185	3	blankart	blankart	ADJ
issue-833	185	4	,	,	PUNCT
issue-833	185	5	ch	ch	PROPN
issue-833	185	6	.	.	PROPN
issue-833	185	7	b.	b.	PROPN
issue-833	185	8	(	(	PUNCT
issue-833	185	9	2000	2000	NUM
issue-833	185	10	)	)	PUNCT
issue-833	185	11	.	.	PUNCT
issue-833	186	1	derzhavni	derzhavni	NOUN
issue-833	186	2	finansy	finansy	PROPN
issue-833	186	3	v	v	ADP
issue-833	186	4	umovakh	umovakh	PROPN
issue-833	186	5	demokratii	demokratii	NOUN
issue-833	186	6	.	.	PUNCT
issue-833	187	1	vstup	vstup	NOUN
issue-833	187	2	do	do	AUX
issue-833	187	3	finansovoi	finansovoi	VERB
issue-833	187	4	nauky	nauky	NOUN
issue-833	187	5	[	[	X
issue-833	187	6	public	public	ADJ
issue-833	187	7	finances	finance	NOUN
issue-833	187	8	in	in	ADP
issue-833	187	9	a	a	DET
issue-833	187	10	democracy	democracy	NOUN
issue-833	187	11	.	.	PUNCT
issue-833	188	1	introduction	introduction	NOUN
issue-833	188	2	to	to	ADP
issue-833	188	3	financial	financial	ADJ
issue-833	188	4	science	science	NOUN
issue-833	188	5	]	]	PUNCT
issue-833	188	6	.	.	PUNCT
issue-833	189	1	kyiv	kyiv	ADJ
issue-833	189	2	:	:	PUNCT
issue-833	189	3	lybid	lybid	ADJ
issue-833	189	4	.	.	PUNCT
issue-833	190	1	braid	braid	PROPN
issue-833	190	2	,	,	PUNCT
issue-833	190	3	r.	r.	PROPN
issue-833	190	4	m.	m.	PROPN
issue-833	190	5	(	(	PUNCT
issue-833	190	6	1993	1993	NUM
issue-833	190	7	)	)	PUNCT
issue-833	190	8	.	.	PUNCT
issue-833	191	1	spatial	spatial	ADJ
issue-833	191	2	competition	competition	NOUN
issue-833	191	3	between	between	ADP
issue-833	191	4	jurisdictions	jurisdiction	NOUN
issue-833	191	5	which	which	PRON
issue-833	191	6	tax	tax	VERB
issue-833	191	7	perfectly	perfectly	ADV
issue-833	191	8	competitive	competitive	ADJ
issue-833	191	9	retail	retail	ADJ
issue-833	191	10	(	(	PUNCT
issue-833	191	11	or	or	CCONJ
issue-833	191	12	production	production	NOUN
issue-833	191	13	)	)	PUNCT
issue-833	191	14	centers	center	NOUN
issue-833	191	15	.	.	PUNCT
issue-833	192	1	journal	journal	PROPN
issue-833	192	2	of	of	ADP
issue-833	192	3	urban	urban	ADJ
issue-833	192	4	economics	economic	NOUN
issue-833	192	5	,	,	PUNCT
issue-833	192	6	vol	vol	NOUN
issue-833	192	7	.	.	PUNCT
issue-833	192	8	34(1	34(1	NUM
issue-833	192	9	)	)	PUNCT
issue-833	192	10	,	,	PUNCT
issue-833	192	11	рр	рр	PROPN
issue-833	192	12	.	.	PROPN
issue-833	192	13	75–95	75–95	NUM
issue-833	192	14	.	.	PUNCT
issue-833	193	1	braid	braid	PROPN
issue-833	193	2	,	,	PUNCT
issue-833	193	3	r.	r.	PROPN
issue-833	193	4	m.	m.	PROPN
issue-833	193	5	(	(	PUNCT
issue-833	193	6	2005	2005	NUM
issue-833	193	7	)	)	PUNCT
issue-833	193	8	.	.	PUNCT
issue-833	194	1	tax	tax	NOUN
issue-833	194	2	competition	competition	NOUN
issue-833	194	3	,	,	PUNCT
issue-833	194	4	tax	tax	NOUN
issue-833	194	5	exporting	exporting	NOUN
issue-833	194	6	and	and	CCONJ
issue-833	194	7	higher	high	ADJ
issue-833	194	8	-	-	PUNCT
issue-833	194	9	government	government	NOUN
issue-833	194	10	choice	choice	NOUN
issue-833	194	11	of	of	ADP
issue-833	194	12	tax	tax	NOUN
issue-833	194	13	instruments	instrument	NOUN
issue-833	194	14	for	for	ADP
issue-833	194	15	local	local	ADJ
issue-833	194	16	governments	government	NOUN
issue-833	194	17	.	.	PUNCT
issue-833	195	1	journal	journal	NOUN
issue-833	195	2	of	of	ADP
issue-833	195	3	public	public	ADJ
issue-833	195	4	economics	economic	NOUN
issue-833	195	5	,	,	PUNCT
issue-833	195	6	vol	vol	NOUN
issue-833	195	7	.	.	PROPN
issue-833	195	8	85	85	NUM
issue-833	195	9	,	,	PUNCT
issue-833	195	10	рр	рр	X
issue-833	195	11	.	.	PROPN
issue-833	195	12	1789–1821	1789–1821	NUM
issue-833	195	13	.	.	PUNCT
issue-833	196	1	doi	doi	NOUN
issue-833	196	2	:	:	PUNCT
issue-833	196	3	10.1016	10.1016	NUM
issue-833	196	4	/	/	SYM
issue-833	196	5	j.jpubeco.2004.04.004	j.jpubeco.2004.04.004	PROPN
issue-833	196	6	brys	brys	NOUN
issue-833	196	7	,	,	PUNCT
issue-833	196	8	b.	b.	PROPN
issue-833	196	9	,	,	PUNCT
issue-833	196	10	matthews	matthews	PROPN
issue-833	196	11	,	,	PUNCT
issue-833	196	12	s.	s.	PROPN
issue-833	196	13	,	,	PUNCT
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issue-833	196	16	,	,	PUNCT
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issue-833	196	18	(	(	PUNCT
issue-833	196	19	2011	2011	NUM
issue-833	196	20	)	)	PUNCT
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issue-833	197	1	tax	tax	NOUN
issue-833	197	2	reform	reform	NOUN
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issue-833	197	5	oecd	oecd	PROPN
issue-833	197	6	countries	country	NOUN
issue-833	197	7	.	.	PUNCT
issue-833	198	1	taxation	taxation	NOUN
issue-833	198	2	working	work	VERB
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issue-833	198	4	,	,	PUNCT
issue-833	198	5	vol	vol	NOUN
issue-833	198	6	.	.	PROPN
issue-833	198	7	1	1	NUM
issue-833	198	8	.	.	X
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issue-833	198	12	-	-	PUNCT
issue-833	198	13	en	en	X
issue-833	198	14	bunn	bunn	PROPN
issue-833	198	15	,	,	PUNCT
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issue-833	198	17	,	,	PUNCT
issue-833	198	18	&	&	CCONJ
issue-833	198	19	asen	asen	PROPN
issue-833	198	20	,	,	PUNCT
issue-833	198	21	e.	e.	PROPN
issue-833	198	22	(	(	PUNCT
issue-833	198	23	2019	2019	NUM
issue-833	198	24	)	)	PUNCT
issue-833	198	25	.	.	PUNCT
issue-833	199	1	international	international	ADJ
issue-833	199	2	tax	tax	NOUN
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issue-833	199	4	index	index	NOUN
issue-833	199	5	2019	2019	NUM
issue-833	199	6	.	.	PUNCT
issue-833	200	1	tax	tax	NOUN
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issue-833	200	3	,	,	PUNCT
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issue-833	200	5	.	.	PROPN
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issue-833	200	7	.	.	PUNCT
issue-833	200	8	retrieved	retrieve	VERB
issue-833	200	9	from	from	ADP
issue-833	200	10	:	:	PUNCT
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issue-833	200	12	baltic	baltic	ADJ
issue-833	200	13	journal	journal	PROPN
issue-833	200	14	of	of	ADP
issue-833	200	15	economic	economic	ADJ
issue-833	200	16	studies	study	NOUN
issue-833	200	17	57	57	NUM
issue-833	200	18	vol	vol	NOUN
issue-833	200	19	.	.	PROPN
issue-833	201	1	6	6	NUM
issue-833	201	2	,	,	PUNCT
issue-833	201	3	no	no	INTJ
issue-833	201	4	.	.	NOUN
issue-833	201	5	3	3	NUM
issue-833	201	6	,	,	PUNCT
issue-833	201	7	2020	2020	NUM
issue-833	201	8	chapman	chapman	PROPN
issue-833	201	9	,	,	PUNCT
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issue-833	201	11	,	,	PUNCT
issue-833	201	12	&	&	CCONJ
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issue-833	201	14	,	,	PUNCT
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issue-833	201	16	(	(	PUNCT
issue-833	201	17	2015	2015	NUM
issue-833	201	18	)	)	PUNCT
issue-833	201	19	.	.	PUNCT
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issue-833	202	4	.	.	PUNCT
issue-833	203	1	report	report	VERB
issue-833	203	2	«	«	PUNCT
issue-833	203	3	economic	economic	ADJ
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issue-833	203	5	tax	tax	NOUN
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issue-833	203	7	,	,	PUNCT
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issue-833	203	9	’	'	PUNCT
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issue-833	203	12	»	»	PUNCT
issue-833	203	13	.	.	PUNCT
issue-833	204	1	retrieved	retrieve	VERB
issue-833	204	2	from	from	ADP
issue-833	204	3	:	:	PUNCT
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issue-833	204	5	reducing	reduce	VERB
issue-833	204	6	-	-	PUNCT
issue-833	204	7	budget	budget	NOUN
issue-833	204	8	-	-	PUNCT
issue-833	204	9	risks	risk	NOUN
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issue-833	204	11	,	,	PUNCT
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issue-833	204	13	(	(	PUNCT
issue-833	204	14	2015	2015	NUM
issue-833	204	15	)	)	PUNCT
issue-833	204	16	.	.	PUNCT
issue-833	205	1	europe	europe	PROPN
issue-833	205	2	’s	’s	PART
issue-833	205	3	push	push	NOUN
issue-833	205	4	for	for	ADP
issue-833	205	5	tax	tax	NOUN
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issue-833	205	9	the	the	DET
issue-833	205	10	pace	pace	NOUN
issue-833	205	11	.	.	PUNCT
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issue-833	206	2	,	,	PUNCT
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issue-833	206	5	.	.	PUNCT
issue-833	206	6	retrieved	retrieve	VERB
issue-833	206	7	from	from	ADP
issue-833	206	8	:	:	PUNCT
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issue-833	206	10	_	_	PUNCT
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issue-833	206	13	,	,	PUNCT
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issue-833	206	16	,	,	PUNCT
issue-833	206	17	&	&	CCONJ
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issue-833	206	19	,	,	PUNCT
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issue-833	206	21	.	.	PROPN
issue-833	206	22	(	(	PUNCT
issue-833	206	23	1998	1998	NUM
issue-833	206	24	)	)	PUNCT
issue-833	206	25	.	.	PUNCT
issue-833	207	1	tax	tax	NOUN
issue-833	207	2	competition	competition	NOUN
issue-833	207	3	in	in	ADP
issue-833	207	4	the	the	DET
issue-833	207	5	european	european	PROPN
issue-833	207	6	union	union	PROPN
issue-833	207	7	.	.	PUNCT
issue-833	208	1	mpifg	mpifg	VERB
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issue-833	208	3	paper	paper	NOUN
issue-833	208	4	,	,	PUNCT
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issue-833	208	7	.	.	PUNCT
issue-833	209	1	retrieved	retrieve	VERB
issue-833	209	2	from	from	ADP
issue-833	209	3	:	:	PUNCT
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issue-833	209	7	.	.	PUNCT
issue-833	210	1	neuauflage	neuauflage	NOUN
issue-833	210	2	2016	2016	NUM
issue-833	210	3	,	,	PUNCT
issue-833	210	4	.	.	PUNCT
issue-833	211	1	retrieved	retrieve	VERB
issue-833	211	2	from	from	ADP
issue-833	211	3	:	:	PUNCT
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issue-833	211	6	/	/	SYM
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issue-833	211	10	-	-	PUNCT
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issue-833	211	12	-	-	PUNCT
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issue-833	211	14	-	-	PUNCT
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issue-833	211	16	-	-	PUNCT
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issue-833	211	19	,	,	PUNCT
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issue-833	211	21	,	,	PUNCT
issue-833	211	22	&	&	CCONJ
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issue-833	211	24	,	,	PUNCT
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issue-833	211	26	(	(	PUNCT
issue-833	211	27	2018	2018	NUM
issue-833	211	28	)	)	PUNCT
issue-833	211	29	.	.	PUNCT
issue-833	212	1	low	low	ADJ
issue-833	212	2	taxes	taxis	NOUN
issue-833	212	3	and	and	CCONJ
issue-833	212	4	spending	spend	VERB
issue-833	212	5	discipline	discipline	NOUN
issue-833	212	6	:	:	PUNCT
issue-833	212	7	swiss	swiss	ADJ
issue-833	212	8	public	public	ADJ
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issue-833	212	11	.	.	PUNCT
issue-833	213	1	retrieved	retrieve	VERB
issue-833	213	2	from	from	ADP
issue-833	213	3	:	:	PUNCT
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issue-833	213	5	_	_	X
issue-833	213	6	12_27_low_taxes_and_spending_discipline_swiss_public_finances_healthy.pdf	12_27_low_taxes_and_spending_discipline_swiss_public_finances_healthy.pdf	NUM
issue-833	213	7	employer	employer	NOUN
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issue-833	213	10	tax	tax	NOUN
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issue-833	213	12	.	.	PUNCT
issue-833	214	1	(	(	PUNCT
issue-833	214	2	2019	2019	NUM
issue-833	214	3	)	)	PUNCT
issue-833	214	4	.	.	PUNCT
issue-833	215	1	retrieved	retrieve	VERB
issue-833	215	2	from	from	ADP
issue-833	215	3	:	:	PUNCT
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issue-833	215	5	(	(	PUNCT
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issue-833	215	9	,	,	PUNCT
issue-833	215	10	2020	2020	NUM
issue-833	215	11	)	)	PUNCT
issue-833	215	12	.	.	PUNCT
issue-833	216	1	european	european	PROPN
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issue-833	216	3	(	(	PUNCT
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issue-833	216	5	)	)	PUNCT
issue-833	216	6	.	.	PUNCT
issue-833	217	1	commission	commission	PROPN
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issue-833	217	5	tax	tax	NOUN
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issue-833	217	7	for	for	ADP
issue-833	217	8	the	the	DET
issue-833	217	9	eu	eu	PROPN
issue-833	217	10	.	.	PROPN
issue-833	217	11	retrieved	retrieve	VERB
issue-833	217	12	from	from	ADP
issue-833	217	13	:	:	PUNCT
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issue-833	217	15	(	(	PUNCT
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issue-833	217	19	,	,	PUNCT
issue-833	217	20	2020	2020	NUM
issue-833	217	21	)	)	PUNCT
issue-833	217	22	.	.	PUNCT
issue-833	218	1	fitch	fitch	PROPN
issue-833	218	2	ratings	rating	NOUN
issue-833	218	3	.	.	PUNCT
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issue-833	219	2	.	.	PUNCT
issue-833	220	1	(	(	PUNCT
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issue-833	220	3	)	)	PUNCT
issue-833	220	4	.	.	PUNCT
issue-833	221	1	retrieved	retrieve	VERB
issue-833	221	2	from	from	ADP
issue-833	221	3	:	:	PUNCT
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issue-833	221	6	=	=	SYM
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issue-833	221	8	(	(	PUNCT
issue-833	221	9	accessed	access	VERB
issue-833	221	10	may	may	PROPN
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issue-833	221	12	,	,	PUNCT
issue-833	221	13	2020	2020	NUM
issue-833	221	14	)	)	PUNCT
issue-833	221	15	.	.	PUNCT
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issue-833	222	2	,	,	PUNCT
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issue-833	222	4	(	(	PUNCT
issue-833	222	5	2019	2019	NUM
issue-833	222	6	)	)	PUNCT
issue-833	222	7	.	.	PUNCT
issue-833	223	1	steuerreform	steuerreform	PROPN
issue-833	223	2	statt	statt	PROPN
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issue-833	223	5	.	.	PUNCT
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issue-833	224	3	,	,	PUNCT
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issue-833	224	5	.	.	PROPN
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issue-833	224	7	.	.	PUNCT
issue-833	224	8	retrieved	retrieve	VERB
issue-833	224	9	from	from	ADP
issue-833	224	10	:	:	PUNCT
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issue-833	224	13	,	,	PUNCT
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issue-833	224	17	&	&	CCONJ
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issue-833	226	5	for	for	ADP
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issue-833	226	9	.	.	PUNCT
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issue-833	227	4	,	,	PUNCT
issue-833	227	5	vol	vol	NOUN
issue-833	227	6	.	.	PUNCT
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issue-833	227	8	,	,	PUNCT
issue-833	227	9	р	р	PROPN
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issue-833	227	12	.	.	PUNCT
issue-833	227	13	retrieved	retrieve	VERB
issue-833	227	14	from	from	ADP
issue-833	227	15	:	:	PUNCT
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issue-833	227	21	.	.	PUNCT
issue-833	228	1	2020	2020	NUM
issue-833	228	2	.	.	PUNCT
issue-833	229	1	retrieved	retrieve	VERB
issue-833	229	2	from	from	ADP
issue-833	229	3	:	:	PUNCT
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issue-833	229	5	(	(	PUNCT
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issue-833	229	9	,	,	PUNCT
issue-833	229	10	2020	2020	NUM
issue-833	229	11	)	)	PUNCT
issue-833	229	12	.	.	PUNCT
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issue-833	230	4	-	-	SYM
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issue-833	230	6	.	.	PUNCT
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issue-833	232	6	.	.	PUNCT
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issue-833	233	3	,	,	PUNCT
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issue-833	233	5	.	.	PROPN
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issue-833	233	7	.	.	PUNCT
issue-833	233	8	retrieved	retrieve	VERB
issue-833	233	9	from	from	ADP
issue-833	233	10	:	:	PUNCT
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issue-833	233	25	&	&	CCONJ
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issue-833	233	28	(	(	PUNCT
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issue-833	233	30	)	)	PUNCT
issue-833	233	31	.	.	PUNCT
issue-833	234	1	taxation	taxation	NOUN
issue-833	234	2	and	and	CCONJ
issue-833	234	3	economic	economic	ADJ
issue-833	234	4	growth	growth	NOUN
issue-833	234	5	.	.	PUNCT
issue-833	235	1	oecd	oecd	PROPN
issue-833	235	2	.	.	PUNCT
issue-833	235	3	economics	economics	PROPN
issue-833	235	4	department	department	PROPN
issue-833	235	5	.	.	PUNCT
issue-833	236	1	working	working	NOUN
issue-833	236	2	paper	paper	NOUN
issue-833	236	3	,	,	PUNCT
issue-833	236	4	vol	vol	NOUN
issue-833	236	5	.	.	PUNCT
issue-833	237	1	620	620	NUM
issue-833	237	2	.	.	PUNCT
issue-833	238	1	doi	doi	NOUN
issue-833	238	2	:	:	PUNCT
issue-833	238	3	10.1787/18151973	10.1787/18151973	NUM
issue-833	238	4	kazutoshi	kazutoshi	PROPN
issue-833	238	5	,	,	PUNCT
issue-833	238	6	m.	m.	NOUN
issue-833	238	7	,	,	PUNCT
issue-833	238	8	hikaru	hikaru	PROPN
issue-833	238	9	,	,	PUNCT
issue-833	238	10	o.	o.	PROPN
issue-833	238	11	,	,	PUNCT
issue-833	238	12	&	&	CCONJ
issue-833	238	13	toshiki	toshiki	PROPN
issue-833	238	14	,	,	PUNCT
issue-833	238	15	t.	t.	PROPN
issue-833	238	16	(	(	PUNCT
issue-833	238	17	2018	2018	NUM
issue-833	238	18	)	)	PUNCT
issue-833	238	19	.	.	PUNCT
issue-833	239	1	tax	tax	NOUN
issue-833	239	2	competition	competition	NOUN
issue-833	239	3	and	and	CCONJ
issue-833	239	4	fiscal	fiscal	ADJ
issue-833	239	5	sustainability	sustainability	NOUN
issue-833	239	6	.	.	PUNCT
issue-833	240	1	retrieved	retrieve	VERB
issue-833	240	2	from	from	ADP
issue-833	240	3	:	:	PUNCT
issue-833	240	4	http://www.cirje.e.u-tokyo.ac.jp/research/dp/2018/2018cf1103.pdf	http://www.cirje.e.u-tokyo.ac.jp/research/dp/2018/2018cf1103.pdf	PROPN
issue-833	240	5	kopits	kopits	PROPN
issue-833	240	6	,	,	PUNCT
issue-833	240	7	g.	g.	PROPN
issue-833	240	8	(	(	PUNCT
issue-833	240	9	2014	2014	NUM
issue-833	240	10	)	)	PUNCT
issue-833	240	11	.	.	PUNCT
issue-833	241	1	coping	cope	VERB
issue-833	241	2	with	with	ADP
issue-833	241	3	fiscal	fiscal	ADJ
issue-833	241	4	risk	risk	NOUN
issue-833	241	5	.	.	PUNCT
issue-833	242	1	analysis	analysis	NOUN
issue-833	242	2	and	and	CCONJ
issue-833	242	3	practice	practice	NOUN
issue-833	242	4	.	.	PUNCT
issue-833	243	1	oecd	oecd	PROPN
issue-833	243	2	journal	journal	PROPN
issue-833	243	3	on	on	ADP
issue-833	243	4	budgeting	budgeting	NOUN
issue-833	243	5	,	,	PUNCT
issue-833	243	6	vol	vol	NOUN
issue-833	243	7	.	.	PROPN
issue-833	243	8	14	14	NUM
issue-833	243	9	,	,	PUNCT
issue-833	243	10	no	no	INTJ
issue-833	243	11	.	.	NOUN
issue-833	243	12	3	3	NUM
issue-833	243	13	,	,	PUNCT
issue-833	243	14	рр	рр	X
issue-833	243	15	.	.	PROPN
issue-833	243	16	47–71	47–71	NOUN
issue-833	243	17	.	.	PUNCT
issue-833	244	1	doi	doi	NOUN
issue-833	244	2	:	:	PUNCT
issue-833	244	3	10.1787/16812336	10.1787/16812336	NUM
issue-833	244	4	lederman	lederman	NOUN
issue-833	244	5	,	,	PUNCT
issue-833	244	6	d.	d.	PROPN
issue-833	244	7	,	,	PUNCT
issue-833	244	8	&	&	CCONJ
issue-833	244	9	lesniak	lesniak	PROPN
issue-833	244	10	,	,	PUNCT
issue-833	244	11	j.t	j.t	PROPN
issue-833	244	12	.	.	PROPN
issue-833	244	13	(	(	PUNCT
issue-833	244	14	2018	2018	NUM
issue-833	244	15	)	)	PUNCT
issue-833	244	16	.	.	PUNCT
issue-833	245	1	open	open	ADJ
issue-833	245	2	and	and	CCONJ
issue-833	245	3	nimble	nimble	ADJ
issue-833	245	4	finding	finding	NOUN
issue-833	245	5	stable	stable	ADJ
issue-833	245	6	growth	growth	NOUN
issue-833	245	7	in	in	ADP
issue-833	245	8	small	small	ADJ
issue-833	245	9	economies	economy	NOUN
issue-833	245	10	international	international	ADJ
issue-833	245	11	bank	bank	PROPN
issue-833	245	12	for	for	ADP
issue-833	245	13	reconstruction	reconstruction	NOUN
issue-833	245	14	and	and	CCONJ
issue-833	245	15	development	development	NOUN
issue-833	245	16	.	.	PUNCT
issue-833	246	1	the	the	DET
issue-833	246	2	world	world	PROPN
issue-833	246	3	bank	bank	PROPN
issue-833	246	4	.	.	PUNCT
issue-833	247	1	doi	doi	NOUN
issue-833	247	2	:	:	PUNCT
issue-833	247	3	10.1596/978	10.1596/978	NUM
issue-833	247	4	-	-	SYM
issue-833	247	5	1	1	NUM
issue-833	247	6	-	-	PUNCT
issue-833	247	7	4648	4648	NUM
issue-833	247	8	-	-	PUNCT
issue-833	247	9	1042	1042	NUM
issue-833	247	10	-	-	SYM
issue-833	247	11	8	8	NUM
issue-833	247	12	lunina	lunina	NOUN
issue-833	247	13	,	,	PUNCT
issue-833	247	14	i.	i.	NOUN
issue-833	247	15	o.	o.	PROPN
issue-833	247	16	,	,	PUNCT
issue-833	247	17	&	&	CCONJ
issue-833	247	18	bilousova	bilousova	PROPN
issue-833	247	19	,	,	PUNCT
issue-833	247	20	o.	o.	PROPN
issue-833	247	21	s.	s.	PROPN
issue-833	247	22	(	(	PUNCT
issue-833	247	23	2018	2018	NUM
issue-833	247	24	)	)	PUNCT
issue-833	247	25	.	.	PUNCT
issue-833	248	1	instrumentarij	instrumentarij	ADJ
issue-833	248	2	prohnozuvannia	prohnozuvannia	NOUN
issue-833	248	3	biudzhetnykh	biudzhetnykh	PROPN
issue-833	248	4	naslidkiv	naslidkiv	PROPN
issue-833	248	5	podatkovoho	podatkovoho	VERB
issue-833	248	6	stymuliuvannia	stymuliuvannia	NOUN
issue-833	248	7	innovatsijnoi	innovatsijnoi	ADP
issue-833	248	8	diial’nosti	diial’nosti	NOUN
issue-833	249	1	[	[	X
issue-833	249	2	tools	tool	NOUN
issue-833	249	3	for	for	ADP
issue-833	249	4	forecasting	forecast	VERB
issue-833	249	5	the	the	DET
issue-833	249	6	budgetary	budgetary	ADJ
issue-833	249	7	consequences	consequence	NOUN
issue-833	249	8	of	of	ADP
issue-833	249	9	tax	tax	NOUN
issue-833	249	10	incentives	incentive	NOUN
issue-833	249	11	for	for	ADP
issue-833	249	12	innovation	innovation	NOUN
issue-833	249	13	]	]	PUNCT
issue-833	249	14	.	.	PUNCT
issue-833	250	1	statistics	statistic	NOUN
issue-833	250	2	of	of	ADP
issue-833	250	3	ukraine	ukraine	PROPN
issue-833	250	4	,	,	PUNCT
issue-833	250	5	no	no	INTJ
issue-833	250	6	.	.	NOUN
issue-833	250	7	2	2	NUM
issue-833	250	8	,	,	PUNCT
issue-833	250	9	рр	рр	X
issue-833	250	10	.	.	PUNCT
issue-833	250	11	51–61	51–61	NUM
issue-833	250	12	.	.	PUNCT
issue-833	251	1	doi	doi	NOUN
issue-833	251	2	:	:	PUNCT
issue-833	251	3	10.31767	10.31767	NUM
issue-833	251	4	/	/	SYM
issue-833	251	5	su.2(81)2018.02.07	su.2(81)2018.02.07	X
issue-833	251	6	naukova	naukova	VERB
issue-833	251	7	ta	ta	ADP
issue-833	251	8	innovatsijna	innovatsijna	VERB
issue-833	251	9	diial’nist	diial’nist	NOUN
issue-833	251	10	’	'	PUNCT
issue-833	251	11	ukrainy	ukrainy	NOUN
issue-833	251	12	.	.	PUNCT
issue-833	251	13	2019	2019	NUM
issue-833	252	1	[	[	X
issue-833	252	2	scientific	scientific	ADJ
issue-833	252	3	and	and	CCONJ
issue-833	252	4	innovative	innovative	ADJ
issue-833	252	5	activity	activity	NOUN
issue-833	252	6	of	of	ADP
issue-833	252	7	ukraine	ukraine	NOUN
issue-833	252	8	.	.	PUNCT
issue-833	253	1	2019	2019	NUM
issue-833	253	2	]	]	PUNCT
issue-833	253	3	.	.	PUNCT
issue-833	254	1	state	state	NOUN
issue-833	254	2	statistics	statistic	NOUN
issue-833	254	3	service	service	NOUN
issue-833	254	4	of	of	ADP
issue-833	254	5	ukraine	ukraine	NOUN
issue-833	254	6	.	.	PUNCT
issue-833	255	1	statistical	statistical	ADJ
issue-833	255	2	collection	collection	NOUN
issue-833	255	3	.	.	PUNCT
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issue-833	256	2	yuzhanyna	yuzhanyna	PROPN
issue-833	256	3	o	o	PROPN
issue-833	256	4	esv	esv	PROPN
issue-833	256	5	:	:	PUNCT
issue-833	256	6	vremeny	vremeny	NOUN
issue-833	256	7	u	u	PROPN
issue-833	256	8	nas	nas	PROPN
issue-833	256	9	net	net	NOUN
issue-833	257	1	[	[	X
issue-833	257	2	nina	nina	PROPN
issue-833	257	3	yuzhanina	yuzhanina	PROPN
issue-833	257	4	on	on	ADP
issue-833	257	5	erus	erus	NOUN
issue-833	257	6	:	:	PUNCT
issue-833	257	7	we	we	PRON
issue-833	257	8	do	do	AUX
issue-833	257	9	n’t	not	PART
issue-833	257	10	have	have	VERB
issue-833	257	11	time	time	NOUN
issue-833	257	12	]	]	PUNCT
issue-833	257	13	.	.	PUNCT
issue-833	258	1	april	april	PROPN
issue-833	258	2	5	5	NUM
issue-833	258	3	,	,	PUNCT
issue-833	258	4	2016	2016	NUM
issue-833	258	5	.	.	PUNCT
issue-833	258	6	retrieved	retrieve	VERB
issue-833	258	7	from	from	ADP
issue-833	258	8	:	:	PUNCT
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issue-833	258	10	obstezhennia	obstezhennia	NOUN
issue-833	258	11	innovatsijnoi	innovatsijnoi	ADP
issue-833	258	12	diial’nosti	diial’nosti	NOUN
issue-833	258	13	v	v	ADP
issue-833	258	14	ekonomitsi	ekonomitsi	PROPN
issue-833	258	15	ukrainy	ukrainy	PROPN
issue-833	258	16	za	za	PROPN
issue-833	258	17	period	period	NOUN
issue-833	258	18	2014	2014	NUM
issue-833	258	19	-	-	SYM
issue-833	258	20	2016	2016	NUM
issue-833	258	21	rokiv	rokiv	NOUN
issue-833	258	22	(	(	PUNCT
issue-833	258	23	za	za	PROPN
issue-833	258	24	mizhnarodnoiu	mizhnarodnoiu	NOUN
issue-833	258	25	metodolohiieiu	metodolohiieiu	NOUN
issue-833	258	26	)	)	PUNCT
issue-833	258	27	(	(	PUNCT
issue-833	258	28	2017	2017	NUM
issue-833	258	29	)	)	PUNCT
issue-833	259	1	[	[	X
issue-833	259	2	survey	survey	NOUN
issue-833	259	3	of	of	ADP
issue-833	259	4	innovation	innovation	NOUN
issue-833	259	5	activity	activity	NOUN
issue-833	259	6	in	in	ADP
issue-833	259	7	the	the	DET
issue-833	259	8	economy	economy	NOUN
issue-833	259	9	of	of	ADP
issue-833	259	10	ukraine	ukraine	NOUN
issue-833	259	11	for	for	ADP
issue-833	259	12	the	the	DET
issue-833	259	13	period	period	NOUN
issue-833	259	14	20142016	20142016	NUM
issue-833	259	15	(	(	PUNCT
issue-833	259	16	according	accord	VERB
issue-833	259	17	to	to	ADP
issue-833	259	18	the	the	DET
issue-833	259	19	international	international	ADJ
issue-833	259	20	methodology	methodology	NOUN
issue-833	259	21	)	)	PUNCT
issue-833	259	22	]	]	PUNCT
issue-833	259	23	.	.	PUNCT
issue-833	260	1	state	state	NOUN
issue-833	260	2	statistics	statistic	NOUN
issue-833	260	3	service	service	NOUN
issue-833	260	4	of	of	ADP
issue-833	260	5	ukraine	ukraine	NOUN
issue-833	260	6	.	.	PUNCT
issue-833	261	1	retrieved	retrieve	VERB
issue-833	261	2	from	from	ADP
issue-833	261	3	:	:	PUNCT
issue-833	261	4	http://www.ukrstat.gov.ua	http://www.ukrstat.gov.ua	NUM
issue-833	261	5	overesch	overesch	PROPN
issue-833	261	6	,	,	PUNCT
issue-833	261	7	m.	m.	NOUN
issue-833	261	8	,	,	PUNCT
issue-833	261	9	&	&	CCONJ
issue-833	261	10	rincke	rincke	PROPN
issue-833	261	11	,	,	PUNCT
issue-833	261	12	j.	j.	PROPN
issue-833	261	13	(	(	PUNCT
issue-833	261	14	2011	2011	NUM
issue-833	261	15	)	)	PUNCT
issue-833	261	16	.	.	PUNCT
issue-833	262	1	what	what	PRON
issue-833	262	2	drives	drive	VERB
issue-833	262	3	corporate	corporate	ADJ
issue-833	262	4	tax	tax	NOUN
issue-833	262	5	rates	rate	NOUN
issue-833	262	6	down	down	ADP
issue-833	262	7	?	?	PUNCT
issue-833	263	1	a	a	DET
issue-833	263	2	reassessment	reassessment	NOUN
issue-833	263	3	of	of	ADP
issue-833	263	4	globalization	globalization	NOUN
issue-833	263	5	,	,	PUNCT
issue-833	263	6	tax	tax	NOUN
issue-833	263	7	competition	competition	NOUN
issue-833	263	8	,	,	PUNCT
issue-833	263	9	and	and	CCONJ
issue-833	263	10	dynamic	dynamic	ADJ
issue-833	263	11	adjustment	adjustment	NOUN
issue-833	263	12	to	to	ADP
issue-833	263	13	shocks	shock	NOUN
issue-833	263	14	.	.	PUNCT
issue-833	264	1	the	the	DET
issue-833	264	2	scandinavian	scandinavian	ADJ
issue-833	264	3	journal	journal	NOUN
issue-833	264	4	of	of	ADP
issue-833	264	5	economics	economic	NOUN
issue-833	264	6	,	,	PUNCT
issue-833	264	7	vol	vol	NOUN
issue-833	264	8	.	.	PROPN
issue-833	264	9	113	113	NUM
issue-833	264	10	,	,	PUNCT
issue-833	264	11	issue	issue	NOUN
issue-833	264	12	3	3	NUM
issue-833	264	13	,	,	PUNCT
issue-833	264	14	pp	pp	ADJ
issue-833	264	15	.	.	PUNCT
issue-833	265	1	579–602	579–602	NUM
issue-833	265	2	.	.	PUNCT
issue-833	266	1	porter	porter	NOUN
issue-833	266	2	,	,	PUNCT
issue-833	266	3	m.	m.	NOUN
issue-833	266	4	,	,	PUNCT
issue-833	266	5	sachs	sachs	PROPN
issue-833	266	6	,	,	PUNCT
issue-833	266	7	j.	j.	PROPN
issue-833	266	8	,	,	PUNCT
issue-833	266	9	&	&	CCONJ
issue-833	266	10	mcarthur	mcarthur	PROPN
issue-833	266	11	,	,	PUNCT
issue-833	266	12	j.	j.	PROPN
issue-833	266	13	(	(	PUNCT
issue-833	266	14	2002	2002	NUM
issue-833	266	15	)	)	PUNCT
issue-833	266	16	.	.	PUNCT
issue-833	267	1	executive	executive	ADJ
issue-833	267	2	summary	summary	NOUN
issue-833	267	3	:	:	PUNCT
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issue-833	267	5	and	and	CCONJ
issue-833	267	6	stages	stage	NOUN
issue-833	267	7	of	of	ADP
issue-833	267	8	economic	economic	ADJ
issue-833	267	9	development	development	NOUN
issue-833	267	10	.	.	PUNCT
issue-833	268	1	the	the	DET
issue-833	268	2	global	global	ADJ
issue-833	268	3	competitiveness	competitiveness	PROPN
issue-833	268	4	report	report	NOUN
issue-833	268	5	2001–2002	2001–2002	NUM
issue-833	268	6	.	.	PUNCT
issue-833	269	1	new	new	PROPN
issue-833	269	2	york	york	PROPN
issue-833	269	3	:	:	PUNCT
issue-833	269	4	oxford	oxford	PROPN
issue-833	269	5	university	university	PROPN
issue-833	269	6	press	press	NOUN
issue-833	269	7	.	.	PUNCT
issue-833	270	1	retrieved	retrieve	VERB
issue-833	270	2	from	from	ADP
issue-833	270	3	:	:	PUNCT
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issue-833	270	5	porter	porter	NOUN
issue-833	270	6	,	,	PUNCT
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issue-833	270	9	(	(	PUNCT
issue-833	270	10	2007	2007	NUM
issue-833	270	11	)	)	PUNCT
issue-833	270	12	.	.	PUNCT
issue-833	271	1	konkurentsyia	konkurentsyia	PROPN
issue-833	272	1	[	[	X
issue-833	272	2	competition	competition	NOUN
issue-833	272	3	]	]	PUNCT
issue-833	272	4	.	.	PUNCT
issue-833	273	1	moscow	moscow	PROPN
issue-833	273	2	:	:	PUNCT
issue-833	273	3	williams	williams	PROPN
issue-833	273	4	.	.	PUNCT
issue-833	274	1	retrieved	retrieve	VERB
issue-833	274	2	from	from	ADP
issue-833	274	3	:	:	PUNCT
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issue-833	274	6	,	,	PUNCT
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issue-833	274	10	)	)	PUNCT
issue-833	274	11	.	.	PUNCT
issue-833	275	1	tax	tax	NOUN
issue-833	275	2	policy	policy	NOUN
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issue-833	275	4	the	the	DET
issue-833	275	5	eu	eu	PROPN
issue-833	275	6	.	.	PROPN
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issue-833	275	8	.	.	PUNCT
issue-833	276	1	in	in	ADP
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issue-833	276	4	.	.	PUNCT
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issue-833	277	5	.	.	PUNCT
issue-833	278	1	members	member	NOUN
issue-833	278	2	’	'	PUNCT
issue-833	278	3	research	research	NOUN
issue-833	278	4	service	service	NOUN
issue-833	278	5	.	.	PUNCT
issue-833	279	1	pe549.001	pe549.001	PROPN
issue-833	279	2	.	.	PUNCT
issue-833	280	1	doi:10.2778/541941	doi:10.2778/541941	VERB
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issue-833	280	3	,	,	PUNCT
issue-833	280	4	h.	h.	PROPN
issue-833	280	5	(	(	PUNCT
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issue-833	280	7	)	)	PUNCT
issue-833	280	8	.	.	PUNCT
issue-833	281	1	public	public	ADJ
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issue-833	282	1	[	[	X
issue-833	282	2	3rd	3rd	ADJ
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issue-833	282	4	.	.	PUNCT
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issue-833	282	6	.	.	PUNCT
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issue-833	283	2	:	:	PUNCT
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issue-833	283	5	.	.	PROPN
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issue-833	283	7	,	,	PUNCT
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issue-833	283	9	,	,	PUNCT
issue-833	283	10	&	&	CCONJ
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issue-833	283	12	,	,	PUNCT
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issue-833	283	14	(	(	PUNCT
issue-833	283	15	2020	2020	NUM
issue-833	283	16	)	)	PUNCT
issue-833	283	17	.	.	PUNCT
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issue-833	284	3	der	der	PROPN
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issue-833	284	5	–	–	PUNCT
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issue-833	284	7	und	und	VERB
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issue-833	284	10	das	das	PROPN
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issue-833	284	12	2020	2020	NUM
issue-833	284	13	.	.	PUNCT
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issue-833	285	2	und	und	PROPN
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issue-833	285	4	.	.	PUNCT
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issue-833	286	2	,	,	PUNCT
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issue-833	286	4	(	(	PUNCT
issue-833	286	5	1935	1935	NUM
issue-833	286	6	)	)	PUNCT
issue-833	286	7	.	.	PUNCT
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issue-833	288	1	o	o	PROPN
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issue-833	288	3	y	y	PROPN
issue-833	288	4	prychynakh	prychynakh	PROPN
issue-833	288	5	bohatstva	bohatstva	NOUN
issue-833	288	6	narodov	narodov	NOUN
issue-833	289	1	[	[	X
issue-833	289	2	a	a	DET
issue-833	289	3	study	study	NOUN
issue-833	289	4	on	on	ADP
issue-833	289	5	the	the	DET
issue-833	289	6	nature	nature	NOUN
issue-833	289	7	and	and	CCONJ
issue-833	289	8	causes	cause	NOUN
issue-833	289	9	of	of	ADP
issue-833	289	10	the	the	DET
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issue-833	289	12	of	of	ADP
issue-833	289	13	peoples	people	NOUN
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issue-833	289	15	.	.	PUNCT
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issue-833	290	2	.	.	PUNCT
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issue-833	291	3	of	of	ADP
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issue-833	291	6	58	58	NUM
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issue-833	291	8	.	.	PROPN
issue-833	292	1	6	6	NUM
issue-833	292	2	,	,	PUNCT
issue-833	292	3	no	no	INTJ
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issue-833	292	5	3	3	NUM
issue-833	292	6	,	,	PUNCT
issue-833	292	7	2020	2020	NUM
issue-833	292	8	stiglitz	stiglitz	PROPN
issue-833	292	9	,	,	PUNCT
issue-833	292	10	j.	j.	PROPN
issue-833	292	11	(	(	PUNCT
issue-833	292	12	2015	2015	NUM
issue-833	292	13	)	)	PUNCT
issue-833	292	14	.	.	PUNCT
issue-833	293	1	tax	tax	NOUN
issue-833	293	2	avoidance	avoidance	NOUN
issue-833	293	3	fuels	fuel	VERB
issue-833	293	4	global	global	ADJ
issue-833	293	5	inequality	inequality	NOUN
issue-833	293	6	.	.	PUNCT
issue-833	294	1	retrieved	retrieve	VERB
issue-833	294	2	from	from	ADP
issue-833	294	3	:	:	PUNCT
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issue-833	294	5	opinions	opinion	NOUN
issue-833	294	6	/	/	SYM
issue-833	294	7	stiglitz	stiglitz	NOUN
issue-833	294	8	-	-	PUNCT
issue-833	294	9	tax	tax	NOUN
issue-833	294	10	-	-	PUNCT
issue-833	294	11	avoidance	avoidance	NOUN
issue-833	294	12	-	-	PUNCT
issue-833	294	13	globalization/	globalization/	NOUN
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issue-833	294	15	,	,	PUNCT
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issue-833	294	17	(	(	PUNCT
issue-833	294	18	2007	2007	NUM
issue-833	294	19	)	)	PUNCT
issue-833	294	20	.	.	PUNCT
issue-833	295	1	fiscal	fiscal	ADJ
issue-833	295	2	policy	policy	NOUN
issue-833	295	3	in	in	ADP
issue-833	295	4	the	the	DET
issue-833	295	5	future	future	NOUN
issue-833	295	6	:	:	PUNCT
issue-833	295	7	challenges	challenge	NOUN
issue-833	295	8	and	and	CCONJ
issue-833	295	9	opportunities	opportunity	NOUN
issue-833	295	10	.	.	PUNCT
issue-833	296	1	“	"	PUNCT
issue-833	296	2	fiscal	fiscal	ADJ
issue-833	296	3	policy	policy	NOUN
issue-833	296	4	challenges	challenge	NOUN
issue-833	296	5	in	in	ADP
issue-833	296	6	europe	europe	PROPN
issue-833	296	7	”	"	PUNCT
issue-833	296	8	,	,	PUNCT
issue-833	296	9	berlin	berlin	PROPN
issue-833	296	10	,	,	PUNCT
issue-833	296	11	march	march	PROPN
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issue-833	296	13	,	,	PUNCT
issue-833	296	14	2007	2007	NUM
issue-833	296	15	.	.	PUNCT
issue-833	297	1	retrieved	retrieve	VERB
issue-833	297	2	from	from	ADP
issue-833	297	3	:	:	PUNCT
issue-833	297	4	https://pdfs.semanticscholar.org/f240/e74022a1e	https://pdfs.semanticscholar.org/f240/e74022a1e	PROPN
issue-833	297	5	03969a9a2799797b4603e5e0f66.pdf	03969a9a2799797b4603e5e0f66.pdf	PROPN
issue-833	297	6	tanzi	tanzi	PROPN
issue-833	297	7	,	,	PUNCT
issue-833	297	8	v.	v.	PROPN
issue-833	297	9	(	(	PUNCT
issue-833	297	10	2014	2014	NUM
issue-833	297	11	)	)	PUNCT
issue-833	297	12	.	.	PUNCT
issue-833	298	1	taxation	taxation	NOUN
issue-833	298	2	and	and	CCONJ
issue-833	298	3	equitable	equitable	ADJ
issue-833	298	4	economic	economic	ADJ
issue-833	298	5	development	development	NOUN
issue-833	298	6	.	.	PUNCT
issue-833	299	1	a	a	DET
issue-833	299	2	historical	historical	ADJ
issue-833	299	3	note	note	NOUN
issue-833	299	4	,	,	PUNCT
issue-833	299	5	november	november	PROPN
issue-833	299	6	2014	2014	NUM
issue-833	299	7	.	.	PUNCT
issue-833	300	1	tanzi	tanzi	PROPN
issue-833	300	2	,	,	PUNCT
issue-833	300	3	v.	v.	ADV
issue-833	300	4	,	,	PUNCT
issue-833	300	5	&	&	CCONJ
issue-833	300	6	schuknecht	schuknecht	PROPN
issue-833	300	7	,	,	PUNCT
issue-833	300	8	l.	l.	PROPN
issue-833	300	9	(	(	PUNCT
issue-833	300	10	2000	2000	NUM
issue-833	300	11	)	)	PUNCT
issue-833	300	12	.	.	PUNCT
issue-833	301	1	public	public	ADJ
issue-833	301	2	spending	spending	NOUN
issue-833	301	3	in	in	ADP
issue-833	301	4	the	the	DET
issue-833	301	5	20th	20th	ADJ
issue-833	301	6	century	century	NOUN
issue-833	301	7	:	:	PUNCT
issue-833	301	8	a	a	DET
issue-833	301	9	global	global	ADJ
issue-833	301	10	perspective	perspective	NOUN
issue-833	301	11	.	.	PUNCT
issue-833	302	1	cambridge	cambridge	PROPN
issue-833	302	2	university	university	PROPN
issue-833	302	3	press	press	NOUN
issue-833	302	4	.	.	PUNCT
issue-833	303	1	the	the	DET
issue-833	303	2	world	world	PROPN
issue-833	303	3	bank	bank	PROPN
issue-833	303	4	(	(	PUNCT
issue-833	303	5	2018	2018	NUM
issue-833	303	6	)	)	PUNCT
issue-833	303	7	.	.	PUNCT
issue-833	304	1	gdp	gdp	NOUN
issue-833	304	2	per	per	ADP
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issue-833	304	4	.	.	PUNCT
issue-833	305	1	world	world	PROPN
issue-833	305	2	bank	bank	PROPN
issue-833	305	3	national	national	PROPN
issue-833	305	4	accounts	account	NOUN
issue-833	305	5	data	datum	NOUN
issue-833	305	6	,	,	PUNCT
issue-833	305	7	&	&	CCONJ
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issue-833	305	9	national	national	PROPN
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issue-833	305	11	data	data	NOUN
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issue-833	305	13	.	.	PUNCT
issue-833	306	1	retrieved	retrieve	VERB
issue-833	306	2	from	from	ADP
issue-833	306	3	:	:	PUNCT
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issue-833	306	5	(	(	PUNCT
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issue-833	306	7	may	may	PROPN
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issue-833	306	9	,	,	PUNCT
issue-833	306	10	2020	2020	NUM
issue-833	306	11	)	)	PUNCT
issue-833	306	12	.	.	PUNCT
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issue-833	307	4	2013	2013	NUM
issue-833	307	5	:	:	PUNCT
issue-833	307	6	global	global	ADJ
issue-833	307	7	ii	ii	PROPN
issue-833	307	8	value	value	NOUN
issue-833	307	9	chains	chain	NOUN
issue-833	307	10	:	:	PUNCT
issue-833	307	11	investment	investment	NOUN
issue-833	307	12	and	and	CCONJ
issue-833	307	13	trade	trade	NOUN
issue-833	307	14	for	for	ADP
issue-833	307	15	development	development	NOUN
issue-833	308	1	[	[	X
issue-833	308	2	coordin	coordin	NOUN
issue-833	308	3	.	.	PUNCT
issue-833	308	4	by	by	ADP
issue-833	308	5	james	james	PROPN
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issue-833	308	7	]	]	PUNCT
issue-833	308	8	.	.	PUNCT
issue-833	309	1	geneva	geneva	PROPN
issue-833	309	2	:	:	PUNCT
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issue-833	309	4	,	,	PUNCT
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issue-833	309	8	,	,	PUNCT
issue-833	309	9	236	236	NUM
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issue-833	309	11	retrieved	retrieve	VERB
issue-833	309	12	from	from	ADP
issue-833	309	13	:	:	PUNCT
issue-833	309	14	https://unctad.org/en/	https://unctad.org/en/	NOUN
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issue-833	309	16	/	/	SYM
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issue-833	309	18	(	(	PUNCT
issue-833	309	19	accessed	access	VERB
issue-833	309	20	may	may	PROPN
issue-833	309	21	28	28	NUM
issue-833	309	22	,	,	PUNCT
issue-833	309	23	2020	2020	NUM
issue-833	309	24	)	)	PUNCT
issue-833	309	25	.	.	PUNCT
issue-833	310	1	zahalni	zahalni	NOUN
issue-833	310	2	tendentsii	tendentsii	PROPN
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issue-833	310	5	v	v	NOUN
issue-833	310	6	ukraini	ukraini	ADJ
issue-833	310	7	u	u	PROPN
issue-833	310	8	2018	2018	NUM
issue-833	310	9	rotsi	rotsi	NOUN
issue-833	310	10	.	.	PUNCT
issue-833	311	1	ministerstvo	ministerstvo	PROPN
issue-833	311	2	ekonomichnoho	ekonomichnoho	PROPN
issue-833	311	3	rozvytku	rozvytku	VERB
issue-833	311	4	ukrainy	ukrainy	ADJ
issue-833	311	5	[	[	X
issue-833	311	6	general	general	ADJ
issue-833	311	7	trends	trend	NOUN
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issue-833	311	9	the	the	DET
issue-833	311	10	shadow	shadow	NOUN
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issue-833	311	12	in	in	ADP
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issue-833	311	14	in	in	ADP
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issue-833	311	17	.	.	PUNCT
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issue-833	312	4	of	of	ADP
issue-833	312	5	economy	economy	NOUN
issue-833	312	6	,	,	PUNCT
issue-833	312	7	trade	trade	NOUN
issue-833	312	8	and	and	CCONJ
issue-833	312	9	agriculture	agriculture	NOUN
issue-833	312	10	of	of	ADP
issue-833	312	11	ukraine	ukraine	NOUN
issue-833	312	12	.	.	PUNCT
issue-833	313	1	retrieved	retrieve	VERB
issue-833	313	2	from	from	ADP
issue-833	313	3	:	:	PUNCT
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issue-833	313	5	(	(	PUNCT
issue-833	313	6	accessed	access	VERB
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issue-833	313	8	28	28	NUM
issue-833	313	9	,	,	PUNCT
issue-833	313	10	2020	2020	NUM
issue-833	313	11	)	)	PUNCT
issue-833	313	12	.	.	PUNCT