id	sid	tid	token	lemma	pos
cjfa-45208	1	1	date	date	NOUN
cjfa-45208	1	2	of	of	ADP
cjfa-45208	1	3	submission	submission	NOUN
cjfa-45208	1	4	:	:	PUNCT
cjfa-45208	1	5	february	february	PROPN
cjfa-45208	1	6	22	22	NUM
cjfa-45208	1	7	,	,	PUNCT
cjfa-45208	1	8	2023	2023	NUM
cjfa-45208	1	9	;	;	PUNCT
cjfa-45208	1	10	date	date	NOUN
cjfa-45208	1	11	of	of	ADP
cjfa-45208	1	12	acceptance	acceptance	NOUN
cjfa-45208	1	13	:	:	PUNCT
cjfa-45208	1	14	april	april	PROPN
cjfa-45208	1	15	1	1	NUM
cjfa-45208	1	16	,	,	PUNCT
cjfa-45208	1	17	2023	2023	NUM
cjfa-45208	1	18	.	.	PUNCT
cjfa-45208	2	1	*	*	PUNCT
cjfa-45208	2	2	contact	contact	NOUN
cjfa-45208	2	3	information	information	NOUN
cjfa-45208	2	4	:	:	PUNCT
cjfa-45208	2	5	a_zoladkiewicz@umk.pl	a_zoladkiewicz@umk.pl	NUM
cjfa-45208	2	6	,	,	PUNCT
cjfa-45208	2	7	department	department	NOUN
cjfa-45208	2	8	of	of	ADP
cjfa-45208	2	9	financial	financial	ADJ
cjfa-45208	2	10	management	management	NOUN
cjfa-45208	2	11	,	,	PUNCT
cjfa-45208	2	12	faculty	faculty	NOUN
cjfa-45208	2	13	of	of	ADP
cjfa-45208	2	14	economic	economic	ADJ
cjfa-45208	2	15	sciences	science	NOUN
cjfa-45208	2	16	and	and	CCONJ
cjfa-45208	2	17	management	management	NOUN
cjfa-45208	2	18	,	,	PUNCT
cjfa-45208	2	19	nicolaus	nicolaus	PROPN
cjfa-45208	2	20	copernicus	copernicus	PROPN
cjfa-45208	2	21	university	university	PROPN
cjfa-45208	2	22	in	in	ADP
cjfa-45208	2	23	toruń	toruń	PROPN
cjfa-45208	2	24	,	,	PUNCT
cjfa-45208	2	25	gagarina	gagarina	NOUN
cjfa-45208	2	26	13a	13a	PROPN
cjfa-45208	2	27	street	street	PROPN
cjfa-45208	2	28	,	,	PUNCT
cjfa-45208	2	29	87	87	NUM
cjfa-45208	2	30	-	-	SYM
cjfa-45208	2	31	100	100	NUM
cjfa-45208	2	32	toruń	toruń	NOUN
cjfa-45208	2	33	,	,	PUNCT
cjfa-45208	2	34	poland	poland	PROPN
cjfa-45208	2	35	,	,	PUNCT
cjfa-45208	2	36	phone	phone	NOUN
cjfa-45208	2	37	:	:	PUNCT
cjfa-45208	2	38	+48	+48	NUM
cjfa-45208	2	39	56	56	NUM
cjfa-45208	2	40	611	611	NUM
cjfa-45208	2	41	46	46	NUM
cjfa-45208	2	42	34	34	NUM
cjfa-45208	2	43	,	,	PUNCT
cjfa-45208	2	44	orcid	orcid	NOUN
cjfa-45208	3	1	i	i	PRON
cjfa-45208	3	2	d	d	PROPN
cjfa-45208	3	3	:	:	PUNCT
cjfa-45208	4	1	https://orcid.org/0000-0001-5475-4826	https://orcid.org/0000-0001-5475-4826	PROPN
cjfa-45208	4	2	.	.	PROPN
cjfa-45208	4	3	copernican	copernican	PROPN
cjfa-45208	4	4	journal	journal	PROPN
cjfa-45208	4	5	of	of	ADP
cjfa-45208	4	6	finance	finance	PROPN
cjfa-45208	4	7	&	&	CCONJ
cjfa-45208	4	8	accounting	accounting	PROPN
cjfa-45208	4	9	e	e	PROPN
cjfa-45208	4	10	-	-	PROPN
cjfa-45208	4	11	issn	issn	PROPN
cjfa-45208	4	12	2300	2300	NUM
cjfa-45208	4	13	-	-	SYM
cjfa-45208	4	14	3065	3065	NUM
cjfa-45208	4	15	p	p	PROPN
cjfa-45208	4	16	-	-	PUNCT
cjfa-45208	4	17	issn	issn	PROPN
cjfa-45208	4	18	2300	2300	NUM
cjfa-45208	4	19	-	-	SYM
cjfa-45208	4	20	12402022	12402022	NUM
cjfa-45208	4	21	,	,	PUNCT
cjfa-45208	4	22	volume	volume	NOUN
cjfa-45208	4	23	11	11	NUM
cjfa-45208	4	24	,	,	PUNCT
cjfa-45208	4	25	issue	issue	VERB
cjfa-45208	4	26	4	4	NUM
cjfa-45208	4	27	żołądkiewicz	żołądkiewicz	NOUN
cjfa-45208	4	28	-	-	PUNCT
cjfa-45208	4	29	kuzioła	kuzioła	PROPN
cjfa-45208	4	30	,	,	PUNCT
cjfa-45208	4	31	a.	a.	NOUN
cjfa-45208	4	32	(	(	PUNCT
cjfa-45208	4	33	2022	2022	NUM
cjfa-45208	4	34	)	)	PUNCT
cjfa-45208	4	35	.	.	PUNCT
cjfa-45208	5	1	the	the	DET
cjfa-45208	5	2	financial	financial	ADJ
cjfa-45208	5	3	effects	effect	NOUN
cjfa-45208	5	4	of	of	ADP
cjfa-45208	5	5	the	the	DET
cjfa-45208	5	6	fiscal	fiscal	ADJ
cjfa-45208	5	7	sovereignty	sovereignty	NOUN
cjfa-45208	5	8	of	of	ADP
cjfa-45208	5	9	municipality	municipality	NOUN
cjfa-45208	5	10	regarding	regard	VERB
cjfa-45208	5	11	real	real	ADJ
cjfa-45208	5	12	estate	estate	NOUN
cjfa-45208	5	13	tax	tax	NOUN
cjfa-45208	5	14	.	.	PUNCT
cjfa-45208	6	1	copernican	copernican	PROPN
cjfa-45208	6	2	journal	journal	PROPN
cjfa-45208	6	3	of	of	ADP
cjfa-45208	6	4	finance	finance	PROPN
cjfa-45208	6	5	&	&	CCONJ
cjfa-45208	6	6	accounting	accounting	PROPN
cjfa-45208	6	7	,	,	PUNCT
cjfa-45208	6	8	11(4	11(4	NUM
cjfa-45208	6	9	)	)	PUNCT
cjfa-45208	6	10	,	,	PUNCT
cjfa-45208	6	11	203–216	203–216	NUM
cjfa-45208	6	12	.	.	PUNCT
cjfa-45208	6	13	http://dx.doi.org/10.12775/cjfa.2022.026	http://dx.doi.org/10.12775/cjfa.2022.026	PROPN
cjfa-45208	6	14	agnieszka	agnieszka	PROPN
cjfa-45208	6	15	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	6	16	-	-	PUNCT
cjfa-45208	6	17	kuzioła	kuzioła	PROPN
cjfa-45208	6	18	nicolaus	nicolaus	PROPN
cjfa-45208	6	19	copernicus	copernicus	PROPN
cjfa-45208	6	20	university	university	PROPN
cjfa-45208	6	21	in	in	ADP
cjfa-45208	6	22	toruń	toruń	NOUN
cjfa-45208	6	23	the	the	DET
cjfa-45208	6	24	financial	financial	ADJ
cjfa-45208	6	25	effects	effect	NOUN
cjfa-45208	6	26	of	of	ADP
cjfa-45208	6	27	the	the	DET
cjfa-45208	6	28	fiscal	fiscal	ADJ
cjfa-45208	6	29	sovereignty	sovereignty	NOUN
cjfa-45208	6	30	of	of	ADP
cjfa-45208	6	31	municipality	municipality	NOUN
cjfa-45208	6	32	regarding	regard	VERB
cjfa-45208	6	33	real	real	ADJ
cjfa-45208	6	34	estate	estate	NOUN
cjfa-45208	6	35	tax	tax	NOUN
cjfa-45208	6	36	keywords	keyword	NOUN
cjfa-45208	6	37	:	:	PUNCT
cjfa-45208	6	38	finance	finance	NOUN
cjfa-45208	6	39	,	,	PUNCT
cjfa-45208	6	40	local	local	ADJ
cjfa-45208	6	41	taxes	taxis	NOUN
cjfa-45208	6	42	,	,	PUNCT
cjfa-45208	6	43	real	real	ADJ
cjfa-45208	6	44	estate	estate	NOUN
cjfa-45208	6	45	tax	tax	NOUN
cjfa-45208	6	46	,	,	PUNCT
cjfa-45208	6	47	municipality	municipality	NOUN
cjfa-45208	6	48	,	,	PUNCT
cjfa-45208	6	49	fiscal	fiscal	ADJ
cjfa-45208	6	50	sovereignty	sovereignty	NOUN
cjfa-45208	6	51	.	.	PUNCT
cjfa-45208	7	1	j	j	PROPN
cjfa-45208	7	2	e	e	X
cjfa-45208	7	3	l	l	PROPN
cjfa-45208	7	4	classification	classification	NOUN
cjfa-45208	7	5	:	:	PUNCT
cjfa-45208	7	6	h20	h20	PROPN
cjfa-45208	7	7	,	,	PUNCT
cjfa-45208	7	8	h71	h71	PROPN
cjfa-45208	7	9	,	,	PUNCT
cjfa-45208	7	10	k34	k34	PROPN
cjfa-45208	7	11	.	.	PUNCT
cjfa-45208	8	1	abstract	abstract	ADJ
cjfa-45208	8	2	:	:	PUNCT
cjfa-45208	8	3	the	the	DET
cjfa-45208	8	4	aim	aim	NOUN
cjfa-45208	8	5	of	of	ADP
cjfa-45208	8	6	the	the	DET
cjfa-45208	8	7	article	article	NOUN
cjfa-45208	8	8	is	be	AUX
cjfa-45208	8	9	to	to	PART
cjfa-45208	8	10	identify	identify	VERB
cjfa-45208	8	11	the	the	DET
cjfa-45208	8	12	differentiation	differentiation	NOUN
cjfa-45208	8	13	of	of	ADP
cjfa-45208	8	14	the	the	DET
cjfa-45208	8	15	financial	financial	ADJ
cjfa-45208	8	16	effects	effect	NOUN
cjfa-45208	8	17	of	of	ADP
cjfa-45208	8	18	a	a	DET
cjfa-45208	8	19	municipality	municipality	NOUN
cjfa-45208	8	20	’s	’s	PART
cjfa-45208	8	21	fiscal	fiscal	ADJ
cjfa-45208	8	22	sovereignty	sovereignty	NOUN
cjfa-45208	8	23	in	in	ADP
cjfa-45208	8	24	the	the	DET
cjfa-45208	8	25	field	field	NOUN
cjfa-45208	8	26	of	of	ADP
cjfa-45208	8	27	real	real	ADJ
cjfa-45208	8	28	estate	estate	NOUN
cjfa-45208	8	29	tax	tax	NOUN
cjfa-45208	8	30	from	from	ADP
cjfa-45208	8	31	the	the	DET
cjfa-45208	8	32	point	point	NOUN
cjfa-45208	8	33	of	of	ADP
cjfa-45208	8	34	view	view	NOUN
cjfa-45208	8	35	of	of	ADP
cjfa-45208	8	36	such	such	ADJ
cjfa-45208	8	37	criteria	criterion	NOUN
cjfa-45208	8	38	as	as	ADP
cjfa-45208	8	39	the	the	DET
cjfa-45208	8	40	type	type	NOUN
cjfa-45208	8	41	of	of	ADP
cjfa-45208	8	42	municipality	municipality	NOUN
cjfa-45208	8	43	(	(	PUNCT
cjfa-45208	8	44	rural	rural	ADJ
cjfa-45208	8	45	,	,	PUNCT
cjfa-45208	8	46	urban	urban	ADJ
cjfa-45208	8	47	,	,	PUNCT
cjfa-45208	8	48	urban	urban	ADJ
cjfa-45208	8	49	-	-	PUNCT
cjfa-45208	8	50	rural	rural	ADJ
cjfa-45208	8	51	and	and	CCONJ
cjfa-45208	8	52	town	town	NOUN
cjfa-45208	8	53	with	with	ADP
cjfa-45208	8	54	poviat	poviat	PROPN
cjfa-45208	8	55	rights	right	NOUN
cjfa-45208	8	56	)	)	PUNCT
cjfa-45208	8	57	and	and	CCONJ
cjfa-45208	8	58	the	the	DET
cjfa-45208	8	59	type	type	NOUN
cjfa-45208	8	60	of	of	ADP
cjfa-45208	8	61	fiscal	fiscal	ADJ
cjfa-45208	8	62	sovereignty	sovereignty	NOUN
cjfa-45208	8	63	instrument	instrument	NOUN
cjfa-45208	8	64	(	(	PUNCT
cjfa-45208	8	65	tax	tax	NOUN
cjfa-45208	8	66	rates	rate	NOUN
cjfa-45208	8	67	lower	low	ADJ
cjfa-45208	8	68	than	than	ADP
cjfa-45208	8	69	the	the	DET
cjfa-45208	8	70	maximum	maximum	ADJ
cjfa-45208	8	71	,	,	PUNCT
cjfa-45208	8	72	reliefs	relief	NOUN
cjfa-45208	8	73	and	and	CCONJ
cjfa-45208	8	74	exemptions	exemption	NOUN
cjfa-45208	8	75	,	,	PUNCT
cjfa-45208	8	76	redemption	redemption	NOUN
cjfa-45208	8	77	of	of	ADP
cjfa-45208	8	78	tax	tax	NOUN
cjfa-45208	8	79	arrears	arrear	NOUN
cjfa-45208	8	80	,	,	PUNCT
cjfa-45208	8	81	payment	payment	NOUN
cjfa-45208	8	82	in	in	ADP
cjfa-45208	8	83	instalments	instalment	NOUN
cjfa-45208	8	84	,	,	PUNCT
cjfa-45208	8	85	deferral	deferral	NOUN
cjfa-45208	8	86	of	of	ADP
cjfa-45208	8	87	the	the	DET
cjfa-45208	8	88	payment	payment	NOUN
cjfa-45208	8	89	date	date	NOUN
cjfa-45208	8	90	)	)	PUNCT
cjfa-45208	8	91	.	.	PUNCT
cjfa-45208	9	1	the	the	DET
cjfa-45208	9	2	research	research	NOUN
cjfa-45208	9	3	covering	cover	VERB
cjfa-45208	9	4	the	the	DET
cjfa-45208	9	5	years	year	NOUN
cjfa-45208	9	6	2017–2021	2017–2021	NUM
cjfa-45208	9	7	was	be	AUX
cjfa-45208	9	8	based	base	VERB
cjfa-45208	9	9	on	on	ADP
cjfa-45208	9	10	data	datum	NOUN
cjfa-45208	9	11	from	from	ADP
cjfa-45208	9	12	the	the	DET
cjfa-45208	9	13	ministry	ministry	PROPN
cjfa-45208	9	14	of	of	ADP
cjfa-45208	9	15	finance	finance	PROPN
cjfa-45208	9	16	.	.	PUNCT
cjfa-45208	10	1	based	base	VERB
cjfa-45208	10	2	on	on	ADP
cjfa-45208	10	3	the	the	DET
cjfa-45208	10	4	research	research	NOUN
cjfa-45208	10	5	,	,	PUNCT
cjfa-45208	10	6	it	it	PRON
cjfa-45208	10	7	was	be	AUX
cjfa-45208	10	8	shown	show	VERB
cjfa-45208	10	9	that	that	SCONJ
cjfa-45208	10	10	the	the	DET
cjfa-45208	10	11	effects	effect	NOUN
cjfa-45208	10	12	of	of	ADP
cjfa-45208	10	13	fiscal	fiscal	ADJ
cjfa-45208	10	14	sovereignty	sovereignty	NOUN
cjfa-45208	10	15	were	be	AUX
cjfa-45208	10	16	the	the	DET
cjfa-45208	10	17	most	most	ADV
cjfa-45208	10	18	significant	significant	ADJ
cjfa-45208	10	19	in	in	ADP
cjfa-45208	10	20	rural	rural	ADJ
cjfa-45208	10	21	municipalities	municipality	NOUN
cjfa-45208	10	22	,	,	PUNCT
cjfa-45208	10	23	while	while	SCONJ
cjfa-45208	10	24	the	the	DET
cjfa-45208	10	25	smallest	small	ADJ
cjfa-45208	10	26	in	in	ADP
cjfa-45208	10	27	towns	town	NOUN
cjfa-45208	10	28	with	with	ADP
cjfa-45208	10	29	poviat	poviat	ADJ
cjfa-45208	10	30	rights	right	NOUN
cjfa-45208	10	31	.	.	PUNCT
cjfa-45208	11	1	all	all	DET
cjfa-45208	11	2	types	type	NOUN
cjfa-45208	11	3	of	of	ADP
cjfa-45208	11	4	municipalities	municipality	NOUN
cjfa-45208	11	5	used	use	VERB
cjfa-45208	11	6	common	common	ADJ
cjfa-45208	11	7	instruments	instrument	NOUN
cjfa-45208	11	8	,	,	PUNCT
cjfa-45208	11	9	such	such	ADJ
cjfa-45208	11	10	as	as	ADP
cjfa-45208	11	11	e.g.	e.g.	ADV
cjfa-45208	11	12	,	,	PUNCT
cjfa-45208	11	13	the	the	DET
cjfa-45208	11	14	lowering	lowering	NOUN
cjfa-45208	11	15	of	of	ADP
cjfa-45208	11	16	tax	tax	NOUN
cjfa-45208	11	17	rates	rate	NOUN
cjfa-45208	11	18	,	,	PUNCT
cjfa-45208	11	19	to	to	ADP
cjfa-45208	11	20	a	a	DET
cjfa-45208	11	21	greater	great	ADJ
cjfa-45208	11	22	extent	extent	NOUN
cjfa-45208	11	23	than	than	ADP
cjfa-45208	11	24	the	the	DET
cjfa-45208	11	25	discretionary	discretionary	ADJ
cjfa-45208	11	26	instruments	instrument	NOUN
cjfa-45208	11	27	resulting	result	VERB
cjfa-45208	11	28	from	from	ADP
cjfa-45208	11	29	the	the	DET
cjfa-45208	11	30	tax	tax	NOUN
cjfa-45208	11	31	ordinance	ordinance	NOUN
cjfa-45208	11	32	.	.	PUNCT
cjfa-45208	11	33	 	 	SPACE
cjfa-45208	12	1	introduction	introduction	NOUN
cjfa-45208	12	2	 	 	SPACE
cjfa-45208	12	3	introduction	introduction	NOUN
cjfa-45208	12	4	local	local	ADJ
cjfa-45208	12	5	government	government	NOUN
cjfa-45208	12	6	units	unit	NOUN
cjfa-45208	12	7	,	,	PUNCT
cjfa-45208	12	8	including	include	VERB
cjfa-45208	12	9	municipalities	municipality	NOUN
cjfa-45208	12	10	,	,	PUNCT
cjfa-45208	12	11	as	as	ADV
cjfa-45208	12	12	well	well	ADV
cjfa-45208	12	13	as	as	ADP
cjfa-45208	12	14	any	any	DET
cjfa-45208	12	15	business	business	NOUN
cjfa-45208	12	16	entity	entity	NOUN
cjfa-45208	12	17	,	,	PUNCT
cjfa-45208	12	18	must	must	AUX
cjfa-45208	12	19	have	have	VERB
cjfa-45208	12	20	the	the	DET
cjfa-45208	12	21	appropriate	appropriate	ADJ
cjfa-45208	12	22	amount	amount	NOUN
cjfa-45208	12	23	of	of	ADP
cjfa-45208	12	24	financial	financial	ADJ
cjfa-45208	12	25	resources	resource	NOUN
cjfa-45208	12	26	necessary	necessary	ADJ
cjfa-45208	12	27	to	to	PART
cjfa-45208	12	28	http://dx.doi.org/10.12775/cjfa.2022.026	http://dx.doi.org/10.12775/cjfa.2022.026	VERB
cjfa-45208	12	29	agnieszka	agnieszka	PROPN
cjfa-45208	12	30	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	12	31	-	-	PUNCT
cjfa-45208	12	32	kuzioła204204	kuzioła204204	PROPN
cjfa-45208	12	33	conduct	conduct	VERB
cjfa-45208	12	34	their	their	PRON
cjfa-45208	12	35	activities	activity	NOUN
cjfa-45208	12	36	(	(	PUNCT
cjfa-45208	12	37	jędrzejewski	jędrzejewski	NOUN
cjfa-45208	12	38	,	,	PUNCT
cjfa-45208	12	39	2018	2018	NUM
cjfa-45208	12	40	)	)	PUNCT
cjfa-45208	12	41	.	.	PUNCT
cjfa-45208	13	1	as	as	SCONJ
cjfa-45208	13	2	emphasized	emphasize	VERB
cjfa-45208	13	3	by	by	ADP
cjfa-45208	13	4	b.	b.	PROPN
cjfa-45208	13	5	słomińska	słomińska	PROPN
cjfa-45208	13	6	(	(	PUNCT
cjfa-45208	13	7	2006	2006	NUM
cjfa-45208	13	8	)	)	PUNCT
cjfa-45208	13	9	,	,	PUNCT
cjfa-45208	13	10	the	the	DET
cjfa-45208	13	11	financial	financial	ADJ
cjfa-45208	13	12	basis	basis	NOUN
cjfa-45208	13	13	for	for	ADP
cjfa-45208	13	14	the	the	DET
cjfa-45208	13	15	public	public	ADJ
cjfa-45208	13	16	activity	activity	NOUN
cjfa-45208	13	17	of	of	ADP
cjfa-45208	13	18	a	a	DET
cjfa-45208	13	19	municipality	municipality	NOUN
cjfa-45208	13	20	is	be	AUX
cjfa-45208	13	21	its	its	PRON
cjfa-45208	13	22	budget	budget	NOUN
cjfa-45208	13	23	revenues	revenue	NOUN
cjfa-45208	13	24	,	,	PUNCT
cjfa-45208	13	25	from	from	ADP
cjfa-45208	13	26	which	which	PRON
cjfa-45208	13	27	both	both	CCONJ
cjfa-45208	13	28	current	current	ADJ
cjfa-45208	13	29	and	and	CCONJ
cjfa-45208	13	30	investment	investment	NOUN
cjfa-45208	13	31	tasks	task	NOUN
cjfa-45208	13	32	are	be	AUX
cjfa-45208	13	33	financed	finance	VERB
cjfa-45208	13	34	.	.	PUNCT
cjfa-45208	14	1	in	in	ADP
cjfa-45208	14	2	the	the	DET
cjfa-45208	14	3	structure	structure	NOUN
cjfa-45208	14	4	of	of	ADP
cjfa-45208	14	5	the	the	DET
cjfa-45208	14	6	municipality	municipality	NOUN
cjfa-45208	14	7	’s	’s	PART
cjfa-45208	14	8	revenues	revenue	NOUN
cjfa-45208	14	9	,	,	PUNCT
cjfa-45208	14	10	the	the	DET
cjfa-45208	14	11	most	most	ADV
cjfa-45208	14	12	important	important	ADJ
cjfa-45208	14	13	category	category	NOUN
cjfa-45208	14	14	is	be	AUX
cjfa-45208	14	15	own	own	ADJ
cjfa-45208	14	16	income	income	NOUN
cjfa-45208	14	17	.	.	PUNCT
cjfa-45208	15	1	on	on	ADP
cjfa-45208	15	2	the	the	DET
cjfa-45208	15	3	other	other	ADJ
cjfa-45208	15	4	hand	hand	NOUN
cjfa-45208	15	5	,	,	PUNCT
cjfa-45208	15	6	among	among	ADP
cjfa-45208	15	7	the	the	DET
cjfa-45208	15	8	municipality	municipality	NOUN
cjfa-45208	15	9	’s	’s	PART
cjfa-45208	15	10	own	own	ADJ
cjfa-45208	15	11	income	income	NOUN
cjfa-45208	15	12	,	,	PUNCT
cjfa-45208	15	13	revenues	revenue	NOUN
cjfa-45208	15	14	from	from	ADP
cjfa-45208	15	15	local	local	ADJ
cjfa-45208	15	16	taxes	taxis	NOUN
cjfa-45208	15	17	and	and	CCONJ
cjfa-45208	15	18	charges	charge	NOUN
cjfa-45208	15	19	are	be	AUX
cjfa-45208	15	20	of	of	ADP
cjfa-45208	15	21	particular	particular	ADJ
cjfa-45208	15	22	importance	importance	NOUN
cjfa-45208	15	23	,	,	PUNCT
cjfa-45208	15	24	including	include	VERB
cjfa-45208	15	25	,	,	PUNCT
cjfa-45208	15	26	above	above	ADP
cjfa-45208	15	27	all	all	PRON
cjfa-45208	15	28	,	,	PUNCT
cjfa-45208	15	29	revenues	revenue	NOUN
cjfa-45208	15	30	from	from	ADP
cjfa-45208	15	31	real	real	ADJ
cjfa-45208	15	32	estate	estate	NOUN
cjfa-45208	15	33	tax	tax	NOUN
cjfa-45208	15	34	.	.	PUNCT
cjfa-45208	16	1	according	accord	VERB
cjfa-45208	16	2	to	to	ADP
cjfa-45208	16	3	the	the	DET
cjfa-45208	16	4	provisions	provision	NOUN
cjfa-45208	16	5	of	of	ADP
cjfa-45208	16	6	the	the	DET
cjfa-45208	16	7	constitution	constitution	NOUN
cjfa-45208	16	8	of	of	ADP
cjfa-45208	16	9	the	the	DET
cjfa-45208	16	10	republic	republic	NOUN
cjfa-45208	16	11	of	of	ADP
cjfa-45208	16	12	poland	poland	PROPN
cjfa-45208	16	13	,	,	PUNCT
cjfa-45208	16	14	the	the	DET
cjfa-45208	16	15	municipality	municipality	NOUN
cjfa-45208	16	16	has	have	VERB
cjfa-45208	16	17	fiscal	fiscal	ADJ
cjfa-45208	16	18	sovereignty	sovereignty	NOUN
cjfa-45208	16	19	with	with	ADP
cjfa-45208	16	20	regard	regard	NOUN
cjfa-45208	16	21	to	to	ADP
cjfa-45208	16	22	local	local	ADJ
cjfa-45208	16	23	taxes	taxis	NOUN
cjfa-45208	16	24	and	and	CCONJ
cjfa-45208	16	25	charges	charge	NOUN
cjfa-45208	16	26	(	(	PUNCT
cjfa-45208	16	27	constitution	constitution	NOUN
cjfa-45208	16	28	of	of	ADP
cjfa-45208	16	29	the	the	DET
cjfa-45208	16	30	republic	republic	NOUN
cjfa-45208	16	31	of	of	ADP
cjfa-45208	16	32	poland	poland	PROPN
cjfa-45208	16	33	of	of	ADP
cjfa-45208	16	34	april	april	PROPN
cjfa-45208	16	35	2	2	NUM
cjfa-45208	16	36	,	,	PUNCT
cjfa-45208	16	37	1997	1997	NUM
cjfa-45208	16	38	)	)	PUNCT
cjfa-45208	16	39	.	.	PUNCT
cjfa-45208	17	1	fiscal	fiscal	ADJ
cjfa-45208	17	2	sovereignty	sovereignty	NOUN
cjfa-45208	17	3	is	be	AUX
cjfa-45208	17	4	understood	understand	VERB
cjfa-45208	17	5	as	as	ADP
cjfa-45208	17	6	the	the	DET
cjfa-45208	17	7	legally	legally	ADV
cjfa-45208	17	8	defined	define	VERB
cjfa-45208	17	9	scope	scope	NOUN
cjfa-45208	17	10	of	of	ADP
cjfa-45208	17	11	powers	power	NOUN
cjfa-45208	17	12	of	of	ADP
cjfa-45208	17	13	local	local	ADJ
cjfa-45208	17	14	government	government	NOUN
cjfa-45208	17	15	bodies	body	NOUN
cjfa-45208	17	16	to	to	PART
cjfa-45208	17	17	make	make	VERB
cjfa-45208	17	18	independent	independent	ADJ
cjfa-45208	17	19	decisions	decision	NOUN
cjfa-45208	17	20	in	in	ADP
cjfa-45208	17	21	tax	tax	NOUN
cjfa-45208	17	22	matters	matter	NOUN
cjfa-45208	17	23	(	(	PUNCT
cjfa-45208	17	24	święchkujawska	święchkujawska	ADJ
cjfa-45208	17	25	,	,	PUNCT
cjfa-45208	17	26	2017	2017	NUM
cjfa-45208	17	27	)	)	PUNCT
cjfa-45208	17	28	.	.	PUNCT
cjfa-45208	18	1	in	in	ADP
cjfa-45208	18	2	the	the	DET
cjfa-45208	18	3	current	current	ADJ
cjfa-45208	18	4	perspective	perspective	NOUN
cjfa-45208	18	5	,	,	PUNCT
cjfa-45208	18	6	the	the	DET
cjfa-45208	18	7	use	use	NOUN
cjfa-45208	18	8	of	of	ADP
cjfa-45208	18	9	instruments	instrument	NOUN
cjfa-45208	18	10	of	of	ADP
cjfa-45208	18	11	fiscal	fiscal	ADJ
cjfa-45208	18	12	sovereignty	sovereignty	NOUN
cjfa-45208	18	13	by	by	ADP
cjfa-45208	18	14	the	the	DET
cjfa-45208	18	15	tax	tax	NOUN
cjfa-45208	18	16	authorities	authority	NOUN
cjfa-45208	18	17	of	of	ADP
cjfa-45208	18	18	a	a	DET
cjfa-45208	18	19	municipality	municipality	NOUN
cjfa-45208	18	20	has	have	VERB
cjfa-45208	18	21	financial	financial	ADJ
cjfa-45208	18	22	consequences	consequence	NOUN
cjfa-45208	18	23	in	in	ADP
cjfa-45208	18	24	the	the	DET
cjfa-45208	18	25	form	form	NOUN
cjfa-45208	18	26	of	of	ADP
cjfa-45208	18	27	a	a	DET
cjfa-45208	18	28	decrease	decrease	NOUN
cjfa-45208	18	29	in	in	ADP
cjfa-45208	18	30	its	its	PRON
cjfa-45208	18	31	budget	budget	NOUN
cjfa-45208	18	32	revenues	revenue	NOUN
cjfa-45208	18	33	.	.	PUNCT
cjfa-45208	19	1	the	the	DET
cjfa-45208	19	2	subject	subject	NOUN
cjfa-45208	19	3	of	of	ADP
cjfa-45208	19	4	fiscal	fiscal	ADJ
cjfa-45208	19	5	sovereignty	sovereignty	NOUN
cjfa-45208	19	6	in	in	ADP
cjfa-45208	19	7	the	the	DET
cjfa-45208	19	8	context	context	NOUN
cjfa-45208	19	9	of	of	ADP
cjfa-45208	19	10	financial	financial	ADJ
cjfa-45208	19	11	effects	effect	NOUN
cjfa-45208	19	12	has	have	AUX
cjfa-45208	19	13	been	be	AUX
cjfa-45208	19	14	the	the	DET
cjfa-45208	19	15	main	main	ADJ
cjfa-45208	19	16	topic	topic	NOUN
cjfa-45208	19	17	of	of	ADP
cjfa-45208	19	18	research	research	NOUN
cjfa-45208	19	19	conducted	conduct	VERB
cjfa-45208	19	20	recently	recently	ADV
cjfa-45208	19	21	,	,	PUNCT
cjfa-45208	19	22	e.g.	e.g.	ADV
cjfa-45208	19	23	,	,	PUNCT
cjfa-45208	19	24	by	by	ADP
cjfa-45208	19	25	kowalska	kowalska	PROPN
cjfa-45208	19	26	,	,	PUNCT
cjfa-45208	19	27	jurewicz	jurewicz	NOUN
cjfa-45208	19	28	and	and	CCONJ
cjfa-45208	19	29	legutko	legutko	NOUN
cjfa-45208	19	30	(	(	PUNCT
cjfa-45208	19	31	2019	2019	NUM
cjfa-45208	19	32	)	)	PUNCT
cjfa-45208	19	33	,	,	PUNCT
cjfa-45208	19	34	rogalska	rogalska	INTJ
cjfa-45208	19	35	(	(	PUNCT
cjfa-45208	19	36	2020	2020	NUM
cjfa-45208	19	37	)	)	PUNCT
cjfa-45208	19	38	,	,	PUNCT
cjfa-45208	19	39	felis	felis	NOUN
cjfa-45208	19	40	and	and	CCONJ
cjfa-45208	19	41	otczyk	otczyk	NOUN
cjfa-45208	19	42	(	(	PUNCT
cjfa-45208	19	43	2021	2021	NUM
cjfa-45208	19	44	)	)	PUNCT
cjfa-45208	19	45	,	,	PUNCT
cjfa-45208	19	46	burzyńska	burzyńska	NOUN
cjfa-45208	19	47	(	(	PUNCT
cjfa-45208	19	48	2022	2022	NUM
cjfa-45208	19	49	)	)	PUNCT
cjfa-45208	19	50	.	.	PUNCT
cjfa-45208	20	1	despite	despite	SCONJ
cjfa-45208	20	2	numerous	numerous	ADJ
cjfa-45208	20	3	studies	study	NOUN
cjfa-45208	20	4	,	,	PUNCT
cjfa-45208	20	5	it	it	PRON
cjfa-45208	20	6	is	be	AUX
cjfa-45208	20	7	necessary	necessary	ADJ
cjfa-45208	20	8	to	to	ADP
cjfa-45208	20	9	,	,	PUNCT
cjfa-45208	20	10	according	accord	VERB
cjfa-45208	20	11	to	to	ADP
cjfa-45208	20	12	the	the	DET
cjfa-45208	20	13	author	author	NOUN
cjfa-45208	20	14	,	,	PUNCT
cjfa-45208	20	15	update	update	VERB
cjfa-45208	20	16	them	they	PRON
cjfa-45208	20	17	primarily	primarily	ADV
cjfa-45208	20	18	in	in	ADP
cjfa-45208	20	19	the	the	DET
cjfa-45208	20	20	context	context	NOUN
cjfa-45208	20	21	of	of	ADP
cjfa-45208	20	22	real	real	ADJ
cjfa-45208	20	23	estate	estate	NOUN
cjfa-45208	20	24	tax	tax	NOUN
cjfa-45208	20	25	.	.	PUNCT
cjfa-45208	21	1	thus	thus	ADV
cjfa-45208	21	2	,	,	PUNCT
cjfa-45208	21	3	the	the	DET
cjfa-45208	21	4	aim	aim	NOUN
cjfa-45208	21	5	of	of	ADP
cjfa-45208	21	6	the	the	DET
cjfa-45208	21	7	article	article	NOUN
cjfa-45208	21	8	is	be	AUX
cjfa-45208	21	9	to	to	PART
cjfa-45208	21	10	identify	identify	VERB
cjfa-45208	21	11	the	the	DET
cjfa-45208	21	12	differentiation	differentiation	NOUN
cjfa-45208	21	13	of	of	ADP
cjfa-45208	21	14	the	the	DET
cjfa-45208	21	15	financial	financial	ADJ
cjfa-45208	21	16	effects	effect	NOUN
cjfa-45208	21	17	of	of	ADP
cjfa-45208	21	18	a	a	DET
cjfa-45208	21	19	municipality	municipality	NOUN
cjfa-45208	21	20	’s	’s	PART
cjfa-45208	21	21	fiscal	fiscal	ADJ
cjfa-45208	21	22	sovereignty	sovereignty	NOUN
cjfa-45208	21	23	in	in	ADP
cjfa-45208	21	24	the	the	DET
cjfa-45208	21	25	field	field	NOUN
cjfa-45208	21	26	of	of	ADP
cjfa-45208	21	27	real	real	ADJ
cjfa-45208	21	28	estate	estate	NOUN
cjfa-45208	21	29	tax	tax	NOUN
cjfa-45208	21	30	from	from	ADP
cjfa-45208	21	31	the	the	DET
cjfa-45208	21	32	point	point	NOUN
cjfa-45208	21	33	of	of	ADP
cjfa-45208	21	34	view	view	NOUN
cjfa-45208	21	35	of	of	ADP
cjfa-45208	21	36	such	such	ADJ
cjfa-45208	21	37	criteria	criterion	NOUN
cjfa-45208	21	38	as	as	ADP
cjfa-45208	21	39	the	the	DET
cjfa-45208	21	40	type	type	NOUN
cjfa-45208	21	41	of	of	ADP
cjfa-45208	21	42	municipality	municipality	NOUN
cjfa-45208	21	43	and	and	CCONJ
cjfa-45208	21	44	the	the	DET
cjfa-45208	21	45	type	type	NOUN
cjfa-45208	21	46	of	of	ADP
cjfa-45208	21	47	fiscal	fiscal	ADJ
cjfa-45208	21	48	sovereignty	sovereignty	NOUN
cjfa-45208	21	49	instrument	instrument	NOUN
cjfa-45208	21	50	.	.	PUNCT
cjfa-45208	22	1	in	in	ADP
cjfa-45208	22	2	order	order	NOUN
cjfa-45208	22	3	to	to	PART
cjfa-45208	22	4	achieve	achieve	VERB
cjfa-45208	22	5	the	the	DET
cjfa-45208	22	6	goal	goal	NOUN
cjfa-45208	22	7	,	,	PUNCT
cjfa-45208	22	8	data	datum	NOUN
cjfa-45208	22	9	from	from	ADP
cjfa-45208	22	10	the	the	DET
cjfa-45208	22	11	ministry	ministry	PROPN
cjfa-45208	22	12	of	of	ADP
cjfa-45208	22	13	finance	finance	PROPN
cjfa-45208	22	14	was	be	AUX
cjfa-45208	22	15	analysed	analyse	VERB
cjfa-45208	22	16	,	,	PUNCT
cjfa-45208	22	17	which	which	PRON
cjfa-45208	22	18	concerned	concern	VERB
cjfa-45208	22	19	the	the	DET
cjfa-45208	22	20	implementation	implementation	NOUN
cjfa-45208	22	21	of	of	ADP
cjfa-45208	22	22	the	the	DET
cjfa-45208	22	23	budget	budget	NOUN
cjfa-45208	22	24	by	by	ADP
cjfa-45208	22	25	local	local	ADJ
cjfa-45208	22	26	government	government	NOUN
cjfa-45208	22	27	units	unit	NOUN
cjfa-45208	22	28	in	in	ADP
cjfa-45208	22	29	the	the	DET
cjfa-45208	22	30	years	year	NOUN
cjfa-45208	22	31	2017–2021	2017–2021	NUM
cjfa-45208	22	32	.	.	PUNCT
cjfa-45208	23	1	the	the	DET
cjfa-45208	23	2	characteristics	characteristic	NOUN
cjfa-45208	23	3	of	of	ADP
cjfa-45208	23	4	a	a	DET
cjfa-45208	23	5	municipality	municipality	NOUN
cjfa-45208	23	6	’s	’s	PART
cjfa-45208	23	7	fiscal	fiscal	ADJ
cjfa-45208	23	8	sovereignty	sovereignty	NOUN
cjfa-45208	23	9	the	the	DET
cjfa-45208	23	10	characteristics	characteristic	NOUN
cjfa-45208	23	11	of	of	ADP
cjfa-45208	23	12	a	a	DET
cjfa-45208	23	13	municipality	municipality	NOUN
cjfa-45208	23	14	’s	’s	PART
cjfa-45208	23	15	fiscal	fiscal	ADJ
cjfa-45208	23	16	sovereignty	sovereignty	NOUN
cjfa-45208	23	17	in	in	ADP
cjfa-45208	23	18	the	the	DET
cjfa-45208	23	19	field	field	NOUN
cjfa-45208	23	20	of	of	ADP
cjfa-45208	23	21	real	real	ADJ
cjfa-45208	23	22	estate	estate	NOUN
cjfa-45208	23	23	taxin	taxin	NOUN
cjfa-45208	23	24	the	the	DET
cjfa-45208	23	25	field	field	NOUN
cjfa-45208	23	26	of	of	ADP
cjfa-45208	23	27	real	real	ADJ
cjfa-45208	23	28	estate	estate	NOUN
cjfa-45208	23	29	tax	tax	NOUN
cjfa-45208	23	30	the	the	DET
cjfa-45208	23	31	scope	scope	NOUN
cjfa-45208	23	32	of	of	ADP
cjfa-45208	23	33	a	a	DET
cjfa-45208	23	34	municipality	municipality	NOUN
cjfa-45208	23	35	’s	’s	PART
cjfa-45208	23	36	fiscal	fiscal	ADJ
cjfa-45208	23	37	sovereignty	sovereignty	NOUN
cjfa-45208	23	38	as	as	ADP
cjfa-45208	23	39	part	part	NOUN
cjfa-45208	23	40	of	of	ADP
cjfa-45208	23	41	the	the	DET
cjfa-45208	23	42	real	real	ADJ
cjfa-45208	23	43	estate	estate	NOUN
cjfa-45208	23	44	tax	tax	NOUN
cjfa-45208	23	45	is	be	AUX
cjfa-45208	23	46	referred	refer	VERB
cjfa-45208	23	47	to	to	ADP
cjfa-45208	23	48	as	as	ADP
cjfa-45208	23	49	full	full	ADJ
cjfa-45208	23	50	sovereignty	sovereignty	NOUN
cjfa-45208	23	51	(	(	PUNCT
cjfa-45208	23	52	filipiak	filipiak	NOUN
cjfa-45208	23	53	,	,	PUNCT
cjfa-45208	23	54	2015	2015	NUM
cjfa-45208	23	55	)	)	PUNCT
cjfa-45208	23	56	.	.	PUNCT
cjfa-45208	24	1	one	one	NUM
cjfa-45208	24	2	of	of	ADP
cjfa-45208	24	3	the	the	DET
cjfa-45208	24	4	manifestations	manifestation	NOUN
cjfa-45208	24	5	of	of	ADP
cjfa-45208	24	6	a	a	DET
cjfa-45208	24	7	municipality	municipality	NOUN
cjfa-45208	24	8	’s	’s	PART
cjfa-45208	24	9	fiscal	fiscal	ADJ
cjfa-45208	24	10	sovereignty	sovereignty	NOUN
cjfa-45208	24	11	is	be	AUX
cjfa-45208	24	12	the	the	DET
cjfa-45208	24	13	right	right	NOUN
cjfa-45208	24	14	of	of	ADP
cjfa-45208	24	15	the	the	DET
cjfa-45208	24	16	municipal	municipal	ADJ
cjfa-45208	24	17	council	council	NOUN
cjfa-45208	24	18	to	to	PART
cjfa-45208	24	19	decide	decide	VERB
cjfa-45208	24	20	on	on	ADP
cjfa-45208	24	21	real	real	ADJ
cjfa-45208	24	22	estate	estate	NOUN
cjfa-45208	24	23	tax	tax	NOUN
cjfa-45208	24	24	rates	rate	NOUN
cjfa-45208	24	25	.	.	PUNCT
cjfa-45208	25	1	the	the	DET
cjfa-45208	25	2	decision	decision	NOUN
cjfa-45208	25	3	making	make	VERB
cjfa-45208	25	4	body	body	NOUN
cjfa-45208	25	5	has	have	VERB
cjfa-45208	25	6	the	the	DET
cjfa-45208	25	7	possibility	possibility	NOUN
cjfa-45208	25	8	to	to	PART
cjfa-45208	25	9	adopt	adopt	VERB
cjfa-45208	25	10	lower	low	ADJ
cjfa-45208	25	11	rates	rate	NOUN
cjfa-45208	25	12	than	than	ADP
cjfa-45208	25	13	the	the	DET
cjfa-45208	25	14	upper	upper	ADJ
cjfa-45208	25	15	limits	limit	NOUN
cjfa-45208	25	16	of	of	ADP
cjfa-45208	25	17	rates	rate	NOUN
cjfa-45208	25	18	set	set	VERB
cjfa-45208	25	19	each	each	DET
cjfa-45208	25	20	year	year	NOUN
cjfa-45208	25	21	by	by	ADP
cjfa-45208	25	22	the	the	DET
cjfa-45208	25	23	minister	minister	PROPN
cjfa-45208	25	24	of	of	ADP
cjfa-45208	25	25	finance	finance	NOUN
cjfa-45208	25	26	by	by	ADP
cjfa-45208	25	27	way	way	NOUN
cjfa-45208	25	28	of	of	ADP
cjfa-45208	25	29	an	an	DET
cjfa-45208	25	30	announcement	announcement	NOUN
cjfa-45208	25	31	(	(	PUNCT
cjfa-45208	25	32	rogalska	rogalska	INTJ
cjfa-45208	25	33	,	,	PUNCT
cjfa-45208	25	34	2020	2020	NUM
cjfa-45208	25	35	)	)	PUNCT
cjfa-45208	25	36	.	.	PUNCT
cjfa-45208	26	1	thus	thus	ADV
cjfa-45208	26	2	,	,	PUNCT
cjfa-45208	26	3	it	it	PRON
cjfa-45208	26	4	can	can	AUX
cjfa-45208	26	5	be	be	AUX
cjfa-45208	26	6	said	say	VERB
cjfa-45208	26	7	that	that	SCONJ
cjfa-45208	26	8	the	the	DET
cjfa-45208	26	9	given	give	VERB
cjfa-45208	26	10	power	power	NOUN
cjfa-45208	26	11	of	of	ADP
cjfa-45208	26	12	the	the	DET
cjfa-45208	26	13	municipal	municipal	ADJ
cjfa-45208	26	14	council	council	NOUN
cjfa-45208	26	15	comes	come	VERB
cjfa-45208	26	16	down	down	ADP
cjfa-45208	26	17	to	to	ADP
cjfa-45208	26	18	the	the	DET
cjfa-45208	26	19	lowering	lowering	NOUN
cjfa-45208	26	20	of	of	ADP
cjfa-45208	26	21	max	max	PROPN
cjfa-45208	26	22	the	the	DET
cjfa-45208	26	23	financial	financial	ADJ
cjfa-45208	26	24	effects	effect	NOUN
cjfa-45208	26	25	of	of	ADP
cjfa-45208	26	26	the	the	DET
cjfa-45208	26	27	fiscal	fiscal	ADJ
cjfa-45208	26	28	sovereignty	sovereignty	NOUN
cjfa-45208	26	29	…	…	PUNCT
cjfa-45208	26	30	205205	205205	NUM
cjfa-45208	26	31	imum	imum	ADJ
cjfa-45208	26	32	tax	tax	NOUN
cjfa-45208	26	33	rates	rate	NOUN
cjfa-45208	26	34	.	.	PUNCT
cjfa-45208	27	1	it	it	PRON
cjfa-45208	27	2	should	should	AUX
cjfa-45208	27	3	be	be	AUX
cjfa-45208	27	4	noted	note	VERB
cjfa-45208	27	5	,	,	PUNCT
cjfa-45208	27	6	however	however	ADV
cjfa-45208	27	7	,	,	PUNCT
cjfa-45208	27	8	that	that	SCONJ
cjfa-45208	27	9	according	accord	VERB
cjfa-45208	27	10	to	to	ADP
cjfa-45208	27	11	the	the	DET
cjfa-45208	27	12	view	view	NOUN
cjfa-45208	27	13	functioning	function	VERB
cjfa-45208	27	14	in	in	ADP
cjfa-45208	27	15	the	the	DET
cjfa-45208	27	16	jurisprudence	jurisprudence	NOUN
cjfa-45208	27	17	,	,	PUNCT
cjfa-45208	27	18	the	the	DET
cjfa-45208	27	19	decision	decision	NOUN
cjfa-45208	27	20	making	make	VERB
cjfa-45208	27	21	body	body	NOUN
cjfa-45208	27	22	of	of	ADP
cjfa-45208	27	23	a	a	DET
cjfa-45208	27	24	municipality	municipality	NOUN
cjfa-45208	27	25	can	can	AUX
cjfa-45208	27	26	not	not	PART
cjfa-45208	27	27	pass	pass	VERB
cjfa-45208	27	28	rates	rate	NOUN
cjfa-45208	27	29	at	at	ADP
cjfa-45208	27	30	a	a	DET
cjfa-45208	27	31	zero	zero	NUM
cjfa-45208	27	32	level	level	NOUN
cjfa-45208	27	33	.	.	PUNCT
cjfa-45208	28	1	(	(	PUNCT
cjfa-45208	28	2	judgement	judgement	NOUN
cjfa-45208	28	3	of	of	ADP
cjfa-45208	28	4	the	the	DET
cjfa-45208	28	5	supreme	supreme	PROPN
cjfa-45208	28	6	administrative	administrative	PROPN
cjfa-45208	28	7	court	court	PROPN
cjfa-45208	28	8	in	in	ADP
cjfa-45208	28	9	krakow	krakow	PROPN
cjfa-45208	28	10	of	of	ADP
cjfa-45208	28	11	july	july	PROPN
cjfa-45208	28	12	22	22	NUM
cjfa-45208	28	13	,	,	PUNCT
cjfa-45208	28	14	1993	1993	NUM
cjfa-45208	28	15	;	;	PUNCT
cjfa-45208	28	16	judgement	judgement	NOUN
cjfa-45208	28	17	of	of	ADP
cjfa-45208	28	18	the	the	DET
cjfa-45208	28	19	supreme	supreme	PROPN
cjfa-45208	28	20	administrative	administrative	PROPN
cjfa-45208	28	21	court	court	PROPN
cjfa-45208	28	22	in	in	ADP
cjfa-45208	28	23	warsaw	warsaw	PROPN
cjfa-45208	28	24	of	of	ADP
cjfa-45208	28	25	november	november	PROPN
cjfa-45208	28	26	27	27	NUM
cjfa-45208	28	27	,	,	PUNCT
cjfa-45208	28	28	1992	1992	NUM
cjfa-45208	28	29	)	)	PUNCT
cjfa-45208	28	30	.	.	PUNCT
cjfa-45208	29	1	when	when	SCONJ
cjfa-45208	29	2	setting	set	VERB
cjfa-45208	29	3	real	real	ADJ
cjfa-45208	29	4	estate	estate	NOUN
cjfa-45208	29	5	tax	tax	NOUN
cjfa-45208	29	6	rates	rate	NOUN
cjfa-45208	29	7	,	,	PUNCT
cjfa-45208	29	8	the	the	DET
cjfa-45208	29	9	municipal	municipal	ADJ
cjfa-45208	29	10	council	council	PROPN
cjfa-45208	29	11	has	have	VERB
cjfa-45208	29	12	the	the	DET
cjfa-45208	29	13	possibility	possibility	NOUN
cjfa-45208	29	14	to	to	PART
cjfa-45208	29	15	differentiate	differentiate	VERB
cjfa-45208	29	16	them	they	PRON
cjfa-45208	29	17	both	both	PRON
cjfa-45208	29	18	in	in	ADP
cjfa-45208	29	19	relation	relation	NOUN
cjfa-45208	29	20	to	to	ADP
cjfa-45208	29	21	land	land	NOUN
cjfa-45208	29	22	,	,	PUNCT
cjfa-45208	29	23	buildings	building	NOUN
cjfa-45208	29	24	,	,	PUNCT
cjfa-45208	29	25	and	and	CCONJ
cjfa-45208	29	26	structures	structure	NOUN
cjfa-45208	29	27	,	,	PUNCT
cjfa-45208	29	28	as	as	ADV
cjfa-45208	29	29	well	well	ADV
cjfa-45208	29	30	as	as	ADP
cjfa-45208	29	31	depending	depend	VERB
cjfa-45208	29	32	on	on	ADP
cjfa-45208	29	33	the	the	DET
cjfa-45208	29	34	subject	subject	NOUN
cjfa-45208	29	35	of	of	ADP
cjfa-45208	29	36	taxation	taxation	NOUN
cjfa-45208	29	37	,	,	PUNCT
cjfa-45208	29	38	taking	take	VERB
cjfa-45208	29	39	into	into	ADP
cjfa-45208	29	40	account	account	NOUN
cjfa-45208	29	41	such	such	ADJ
cjfa-45208	29	42	parameters	parameter	NOUN
cjfa-45208	29	43	as	as	ADP
cjfa-45208	29	44	location	location	NOUN
cjfa-45208	29	45	,	,	PUNCT
cjfa-45208	29	46	type	type	NOUN
cjfa-45208	29	47	of	of	ADP
cjfa-45208	29	48	business	business	NOUN
cjfa-45208	29	49	,	,	PUNCT
cjfa-45208	29	50	type	type	NOUN
cjfa-45208	29	51	of	of	ADP
cjfa-45208	29	52	land	land	NOUN
cjfa-45208	29	53	development	development	NOUN
cjfa-45208	29	54	,	,	PUNCT
cjfa-45208	29	55	purpose	purpose	NOUN
cjfa-45208	29	56	or	or	CCONJ
cjfa-45208	29	57	use	use	NOUN
cjfa-45208	29	58	of	of	ADP
cjfa-45208	29	59	the	the	DET
cjfa-45208	29	60	land	land	NOUN
cjfa-45208	29	61	or	or	CCONJ
cjfa-45208	29	62	building	building	NOUN
cjfa-45208	29	63	,	,	PUNCT
cjfa-45208	29	64	and	and	CCONJ
cjfa-45208	29	65	,	,	PUNCT
cjfa-45208	29	66	in	in	ADP
cjfa-45208	29	67	the	the	DET
cjfa-45208	29	68	case	case	NOUN
cjfa-45208	29	69	of	of	ADP
cjfa-45208	29	70	buildings	building	NOUN
cjfa-45208	29	71	,	,	PUNCT
cjfa-45208	29	72	additionally	additionally	ADV
cjfa-45208	29	73	,	,	PUNCT
cjfa-45208	29	74	their	their	PRON
cjfa-45208	29	75	age	age	NOUN
cjfa-45208	29	76	and	and	CCONJ
cjfa-45208	29	77	technical	technical	ADJ
cjfa-45208	29	78	condition	condition	NOUN
cjfa-45208	29	79	(	(	PUNCT
cjfa-45208	29	80	act	act	NOUN
cjfa-45208	29	81	of	of	ADP
cjfa-45208	29	82	january	january	PROPN
cjfa-45208	29	83	12	12	NUM
cjfa-45208	29	84	,	,	PUNCT
cjfa-45208	29	85	1991	1991	NUM
cjfa-45208	29	86	on	on	ADP
cjfa-45208	29	87	local	local	ADJ
cjfa-45208	29	88	taxes	taxis	NOUN
cjfa-45208	29	89	and	and	CCONJ
cjfa-45208	29	90	charges	charge	NOUN
cjfa-45208	29	91	)	)	PUNCT
cjfa-45208	29	92	.	.	PUNCT
cjfa-45208	30	1	as	as	ADP
cjfa-45208	30	2	part	part	NOUN
cjfa-45208	30	3	of	of	ADP
cjfa-45208	30	4	its	its	PRON
cjfa-45208	30	5	fiscal	fiscal	ADJ
cjfa-45208	30	6	sovereignty	sovereignty	NOUN
cjfa-45208	30	7	related	relate	VERB
cjfa-45208	30	8	to	to	ADP
cjfa-45208	30	9	real	real	ADJ
cjfa-45208	30	10	estate	estate	NOUN
cjfa-45208	30	11	tax	tax	NOUN
cjfa-45208	30	12	,	,	PUNCT
cjfa-45208	30	13	a	a	DET
cjfa-45208	30	14	municipality	municipality	NOUN
cjfa-45208	30	15	not	not	PART
cjfa-45208	30	16	only	only	ADV
cjfa-45208	30	17	decides	decide	VERB
cjfa-45208	30	18	on	on	ADP
cjfa-45208	30	19	the	the	DET
cjfa-45208	30	20	rate	rate	NOUN
cjfa-45208	30	21	of	of	ADP
cjfa-45208	30	22	this	this	DET
cjfa-45208	30	23	tax	tax	NOUN
cjfa-45208	30	24	,	,	PUNCT
cjfa-45208	30	25	but	but	CCONJ
cjfa-45208	30	26	also	also	ADV
cjfa-45208	30	27	has	have	VERB
cjfa-45208	30	28	the	the	DET
cjfa-45208	30	29	right	right	NOUN
cjfa-45208	30	30	to	to	PART
cjfa-45208	30	31	grant	grant	VERB
cjfa-45208	30	32	tax	tax	NOUN
cjfa-45208	30	33	reliefs	relief	NOUN
cjfa-45208	30	34	and	and	CCONJ
cjfa-45208	30	35	exemptions	exemption	NOUN
cjfa-45208	30	36	.	.	PUNCT
cjfa-45208	31	1	a	a	DET
cjfa-45208	31	2	tax	tax	NOUN
cjfa-45208	31	3	exemption	exemption	NOUN
cjfa-45208	31	4	is	be	AUX
cjfa-45208	31	5	the	the	DET
cjfa-45208	31	6	exclusion	exclusion	NOUN
cjfa-45208	31	7	of	of	ADP
cjfa-45208	31	8	a	a	DET
cjfa-45208	31	9	specified	specified	ADJ
cjfa-45208	31	10	category	category	NOUN
cjfa-45208	31	11	of	of	ADP
cjfa-45208	31	12	entities	entity	NOUN
cjfa-45208	31	13	or	or	CCONJ
cjfa-45208	31	14	objects	object	NOUN
cjfa-45208	31	15	from	from	ADP
cjfa-45208	31	16	taxation	taxation	NOUN
cjfa-45208	31	17	(	(	PUNCT
cjfa-45208	31	18	nykiel	nykiel	PROPN
cjfa-45208	31	19	,	,	PUNCT
cjfa-45208	31	20	1998	1998	NUM
cjfa-45208	31	21	)	)	PUNCT
cjfa-45208	31	22	,	,	PUNCT
cjfa-45208	31	23	while	while	SCONJ
cjfa-45208	31	24	a	a	DET
cjfa-45208	31	25	tax	tax	NOUN
cjfa-45208	31	26	relief	relief	NOUN
cjfa-45208	31	27	is	be	AUX
cjfa-45208	31	28	a	a	DET
cjfa-45208	31	29	reduction	reduction	NOUN
cjfa-45208	31	30	in	in	ADP
cjfa-45208	31	31	the	the	DET
cjfa-45208	31	32	amount	amount	NOUN
cjfa-45208	31	33	of	of	ADP
cjfa-45208	31	34	tax	tax	NOUN
cjfa-45208	31	35	(	(	PUNCT
cjfa-45208	31	36	nykiel	nykiel	PROPN
cjfa-45208	31	37	,	,	PUNCT
cjfa-45208	31	38	2002	2002	NUM
cjfa-45208	31	39	)	)	PUNCT
cjfa-45208	31	40	.	.	PUNCT
cjfa-45208	32	1	there	there	PRON
cjfa-45208	32	2	are	be	VERB
cjfa-45208	32	3	two	two	NUM
cjfa-45208	32	4	categories	category	NOUN
cjfa-45208	32	5	of	of	ADP
cjfa-45208	32	6	reliefs	relief	NOUN
cjfa-45208	32	7	and	and	CCONJ
cjfa-45208	32	8	exemptions	exemption	NOUN
cjfa-45208	32	9	.	.	PUNCT
cjfa-45208	33	1	the	the	DET
cjfa-45208	33	2	first	first	ADJ
cjfa-45208	33	3	category	category	NOUN
cjfa-45208	33	4	consists	consist	VERB
cjfa-45208	33	5	of	of	ADP
cjfa-45208	33	6	statutory	statutory	ADJ
cjfa-45208	33	7	reliefs	relief	NOUN
cjfa-45208	33	8	and	and	CCONJ
cjfa-45208	33	9	exemptions	exemption	NOUN
cjfa-45208	33	10	,	,	PUNCT
cjfa-45208	33	11	which	which	PRON
cjfa-45208	33	12	are	be	AUX
cjfa-45208	33	13	regulated	regulate	VERB
cjfa-45208	33	14	by	by	ADP
cjfa-45208	33	15	the	the	DET
cjfa-45208	33	16	provisions	provision	NOUN
cjfa-45208	33	17	of	of	ADP
cjfa-45208	33	18	the	the	DET
cjfa-45208	33	19	tax	tax	NOUN
cjfa-45208	33	20	act	act	NOUN
cjfa-45208	33	21	.	.	PUNCT
cjfa-45208	34	1	thus	thus	ADV
cjfa-45208	34	2	,	,	PUNCT
cjfa-45208	34	3	the	the	DET
cjfa-45208	34	4	taxpayer	taxpayer	NOUN
cjfa-45208	34	5	obtains	obtain	VERB
cjfa-45208	34	6	the	the	DET
cjfa-45208	34	7	possibility	possibility	NOUN
cjfa-45208	34	8	of	of	ADP
cjfa-45208	34	9	taking	take	VERB
cjfa-45208	34	10	advantage	advantage	NOUN
cjfa-45208	34	11	of	of	ADP
cjfa-45208	34	12	reliefs	relief	NOUN
cjfa-45208	34	13	and	and	CCONJ
cjfa-45208	34	14	exemptions	exemption	NOUN
cjfa-45208	34	15	by	by	ADP
cjfa-45208	34	16	virtue	virtue	NOUN
cjfa-45208	34	17	of	of	ADP
cjfa-45208	34	18	law	law	NOUN
cjfa-45208	34	19	(	(	PUNCT
cjfa-45208	34	20	durczyńska	durczyńska	PROPN
cjfa-45208	34	21	,	,	PUNCT
cjfa-45208	34	22	2016	2016	NUM
cjfa-45208	34	23	)	)	PUNCT
cjfa-45208	34	24	.	.	PUNCT
cjfa-45208	35	1	the	the	DET
cjfa-45208	35	2	second	second	ADJ
cjfa-45208	35	3	category	category	NOUN
cjfa-45208	35	4	consists	consist	VERB
cjfa-45208	35	5	of	of	ADP
cjfa-45208	35	6	reliefs	relief	NOUN
cjfa-45208	35	7	and	and	CCONJ
cjfa-45208	35	8	exemptions	exemption	NOUN
cjfa-45208	35	9	introduced	introduce	VERB
cjfa-45208	35	10	by	by	ADP
cjfa-45208	35	11	way	way	NOUN
cjfa-45208	35	12	of	of	ADP
cjfa-45208	35	13	a	a	DET
cjfa-45208	35	14	resolution	resolution	NOUN
cjfa-45208	35	15	by	by	ADP
cjfa-45208	35	16	the	the	DET
cjfa-45208	35	17	municipal	municipal	ADJ
cjfa-45208	35	18	council	council	PROPN
cjfa-45208	35	19	.	.	PUNCT
cjfa-45208	36	1	reliefs	relief	NOUN
cjfa-45208	36	2	and	and	CCONJ
cjfa-45208	36	3	exemptions	exemption	NOUN
cjfa-45208	36	4	adopted	adopt	VERB
cjfa-45208	36	5	by	by	ADP
cjfa-45208	36	6	the	the	DET
cjfa-45208	36	7	municipal	municipal	ADJ
cjfa-45208	36	8	council	council	PROPN
cjfa-45208	36	9	,	,	PUNCT
cjfa-45208	36	10	in	in	ADP
cjfa-45208	36	11	accordance	accordance	NOUN
cjfa-45208	36	12	with	with	ADP
cjfa-45208	36	13	regulations	regulation	NOUN
cjfa-45208	36	14	,	,	PUNCT
cjfa-45208	36	15	may	may	AUX
cjfa-45208	36	16	only	only	ADV
cjfa-45208	36	17	be	be	AUX
cjfa-45208	36	18	of	of	ADP
cjfa-45208	36	19	objective	objective	ADJ
cjfa-45208	36	20	nature	nature	NOUN
cjfa-45208	36	21	(	(	PUNCT
cjfa-45208	36	22	etel	etel	NOUN
cjfa-45208	36	23	et	et	PROPN
cjfa-45208	36	24	al	al	PROPN
cjfa-45208	36	25	.	.	PROPN
cjfa-45208	36	26	,	,	PUNCT
cjfa-45208	36	27	2020	2020	NUM
cjfa-45208	36	28	)	)	PUNCT
cjfa-45208	36	29	.	.	PUNCT
cjfa-45208	37	1	however	however	ADV
cjfa-45208	37	2	,	,	PUNCT
cjfa-45208	37	3	with	with	ADP
cjfa-45208	37	4	the	the	DET
cjfa-45208	37	5	beginning	beginning	NOUN
cjfa-45208	37	6	of	of	ADP
cjfa-45208	37	7	the	the	DET
cjfa-45208	37	8	covid-19	covid-19	PROPN
cjfa-45208	37	9	pandemic	pandemic	NOUN
cjfa-45208	37	10	,	,	PUNCT
cjfa-45208	37	11	the	the	DET
cjfa-45208	37	12	municipal	municipal	ADJ
cjfa-45208	37	13	council	council	NOUN
cjfa-45208	37	14	was	be	AUX
cjfa-45208	37	15	additionally	additionally	ADV
cjfa-45208	37	16	authorized	authorize	VERB
cjfa-45208	37	17	to	to	PART
cjfa-45208	37	18	introduce	introduce	VERB
cjfa-45208	37	19	exemptions	exemption	NOUN
cjfa-45208	37	20	of	of	ADP
cjfa-45208	37	21	subjective	subjective	ADJ
cjfa-45208	37	22	-	-	ADJ
cjfa-45208	37	23	objective	objective	ADJ
cjfa-45208	37	24	nature	nature	NOUN
cjfa-45208	37	25	in	in	ADP
cjfa-45208	37	26	the	the	DET
cjfa-45208	37	27	field	field	NOUN
cjfa-45208	37	28	of	of	ADP
cjfa-45208	37	29	real	real	ADJ
cjfa-45208	37	30	estate	estate	NOUN
cjfa-45208	37	31	tax	tax	NOUN
cjfa-45208	37	32	(	(	PUNCT
cjfa-45208	37	33	dowgier	dowgier	NOUN
cjfa-45208	37	34	,	,	PUNCT
cjfa-45208	37	35	2020	2020	NUM
cjfa-45208	37	36	)	)	PUNCT
cjfa-45208	37	37	,	,	PUNCT
cjfa-45208	37	38	and	and	CCONJ
cjfa-45208	37	39	more	more	ADV
cjfa-45208	37	40	precisely	precisely	ADV
cjfa-45208	37	41	,	,	PUNCT
cjfa-45208	37	42	the	the	DET
cjfa-45208	37	43	decision	decision	NOUN
cjfa-45208	37	44	making	make	VERB
cjfa-45208	37	45	organ	organ	NOUN
cjfa-45208	37	46	could	could	AUX
cjfa-45208	37	47	,	,	PUNCT
cjfa-45208	37	48	by	by	ADP
cjfa-45208	37	49	way	way	NOUN
cjfa-45208	37	50	of	of	ADP
cjfa-45208	37	51	a	a	DET
cjfa-45208	37	52	resolution	resolution	NOUN
cjfa-45208	37	53	,	,	PUNCT
cjfa-45208	37	54	introduce	introduce	VERB
cjfa-45208	37	55	“	"	PUNCT
cjfa-45208	37	56	for	for	ADP
cjfa-45208	37	57	part	part	NOUN
cjfa-45208	37	58	of	of	ADP
cjfa-45208	37	59	2020	2020	NUM
cjfa-45208	37	60	and	and	CCONJ
cjfa-45208	37	61	for	for	ADP
cjfa-45208	37	62	selected	select	VERB
cjfa-45208	37	63	months	month	NOUN
cjfa-45208	37	64	of	of	ADP
cjfa-45208	37	65	2021	2021	NUM
cjfa-45208	37	66	exemptions	exemption	NOUN
cjfa-45208	37	67	from	from	ADP
cjfa-45208	37	68	real	real	ADJ
cjfa-45208	37	69	estate	estate	NOUN
cjfa-45208	37	70	tax	tax	NOUN
cjfa-45208	37	71	,	,	PUNCT
cjfa-45208	37	72	i.e.	i.e.	X
cjfa-45208	37	73	,	,	PUNCT
cjfa-45208	37	74	land	land	NOUN
cjfa-45208	37	75	,	,	PUNCT
cjfa-45208	37	76	buildings	building	NOUN
cjfa-45208	37	77	and	and	CCONJ
cjfa-45208	37	78	structures	structure	NOUN
cjfa-45208	37	79	related	relate	VERB
cjfa-45208	37	80	to	to	ADP
cjfa-45208	37	81	the	the	DET
cjfa-45208	37	82	running	running	NOUN
cjfa-45208	37	83	of	of	ADP
cjfa-45208	37	84	a	a	DET
cjfa-45208	37	85	business	business	NOUN
cjfa-45208	37	86	,	,	PUNCT
cjfa-45208	37	87	indicated	indicate	VERB
cjfa-45208	37	88	groups	group	NOUN
cjfa-45208	37	89	of	of	ADP
cjfa-45208	37	90	entrepreneurs	entrepreneur	NOUN
cjfa-45208	37	91	whose	whose	DET
cjfa-45208	37	92	financial	financial	ADJ
cjfa-45208	37	93	liquidity	liquidity	NOUN
cjfa-45208	37	94	has	have	AUX
cjfa-45208	37	95	deteriorated	deteriorate	VERB
cjfa-45208	37	96	due	due	ADJ
cjfa-45208	37	97	to	to	ADP
cjfa-45208	37	98	negative	negative	ADJ
cjfa-45208	37	99	economic	economic	ADJ
cjfa-45208	37	100	consequences	consequence	NOUN
cjfa-45208	37	101	as	as	ADP
cjfa-45208	37	102	a	a	DET
cjfa-45208	37	103	result	result	NOUN
cjfa-45208	37	104	of	of	ADP
cjfa-45208	37	105	covid-19	covid-19	PROPN
cjfa-45208	37	106	”	"	PUNCT
cjfa-45208	37	107	(	(	PUNCT
cjfa-45208	37	108	act	act	NOUN
cjfa-45208	37	109	of	of	ADP
cjfa-45208	37	110	march	march	PROPN
cjfa-45208	37	111	2	2	NUM
cjfa-45208	37	112	,	,	PUNCT
cjfa-45208	37	113	2020	2020	NUM
cjfa-45208	37	114	on	on	ADP
cjfa-45208	37	115	special	special	ADJ
cjfa-45208	37	116	solutions	solution	NOUN
cjfa-45208	37	117	related	relate	VERB
cjfa-45208	37	118	to	to	ADP
cjfa-45208	37	119	the	the	DET
cjfa-45208	37	120	prevention	prevention	NOUN
cjfa-45208	37	121	,	,	PUNCT
cjfa-45208	37	122	counteracting	counteracting	NOUN
cjfa-45208	37	123	,	,	PUNCT
cjfa-45208	37	124	and	and	CCONJ
cjfa-45208	37	125	combating	combat	VERB
cjfa-45208	37	126	covid-19	covid-19	PROPN
cjfa-45208	37	127	,	,	PUNCT
cjfa-45208	37	128	other	other	ADJ
cjfa-45208	37	129	infectious	infectious	ADJ
cjfa-45208	37	130	diseases	disease	NOUN
cjfa-45208	37	131	,	,	PUNCT
cjfa-45208	37	132	and	and	CCONJ
cjfa-45208	37	133	crisis	crisis	NOUN
cjfa-45208	37	134	situations	situation	NOUN
cjfa-45208	37	135	caused	cause	VERB
cjfa-45208	37	136	by	by	ADP
cjfa-45208	37	137	them	they	PRON
cjfa-45208	37	138	)	)	PUNCT
cjfa-45208	37	139	.	.	PUNCT
cjfa-45208	38	1	also	also	ADV
cjfa-45208	38	2	,	,	PUNCT
cjfa-45208	38	3	the	the	DET
cjfa-45208	38	4	executive	executive	ADJ
cjfa-45208	38	5	body	body	NOUN
cjfa-45208	38	6	of	of	ADP
cjfa-45208	38	7	a	a	DET
cjfa-45208	38	8	municipality	municipality	NOUN
cjfa-45208	38	9	as	as	ADP
cjfa-45208	38	10	a	a	DET
cjfa-45208	38	11	tax	tax	NOUN
cjfa-45208	38	12	authority	authority	NOUN
cjfa-45208	38	13	has	have	VERB
cjfa-45208	38	14	competencies	competency	NOUN
cjfa-45208	38	15	in	in	ADP
cjfa-45208	38	16	the	the	DET
cjfa-45208	38	17	field	field	NOUN
cjfa-45208	38	18	of	of	ADP
cjfa-45208	38	19	real	real	ADJ
cjfa-45208	38	20	estate	estate	NOUN
cjfa-45208	38	21	tax	tax	NOUN
cjfa-45208	38	22	,	,	PUNCT
cjfa-45208	38	23	which	which	PRON
cjfa-45208	38	24	,	,	PUNCT
cjfa-45208	38	25	unlike	unlike	ADP
cjfa-45208	38	26	the	the	DET
cjfa-45208	38	27	powers	power	NOUN
cjfa-45208	38	28	resulting	result	VERB
cjfa-45208	38	29	from	from	ADP
cjfa-45208	38	30	resolutions	resolution	NOUN
cjfa-45208	38	31	adopted	adopt	VERB
cjfa-45208	38	32	by	by	ADP
cjfa-45208	38	33	the	the	DET
cjfa-45208	38	34	decision	decision	NOUN
cjfa-45208	38	35	making	make	VERB
cjfa-45208	38	36	body	body	NOUN
cjfa-45208	38	37	of	of	ADP
cjfa-45208	38	38	a	a	DET
cjfa-45208	38	39	municipality	municipality	NOUN
cjfa-45208	38	40	,	,	PUNCT
cjfa-45208	38	41	are	be	AUX
cjfa-45208	38	42	individualized	individualize	VERB
cjfa-45208	38	43	,	,	PUNCT
cjfa-45208	38	44	which	which	PRON
cjfa-45208	38	45	means	mean	VERB
cjfa-45208	38	46	that	that	SCONJ
cjfa-45208	38	47	they	they	PRON
cjfa-45208	38	48	apply	apply	VERB
cjfa-45208	38	49	to	to	ADP
cjfa-45208	38	50	a	a	DET
cjfa-45208	38	51	specific	specific	ADJ
cjfa-45208	38	52	entity	entity	NOUN
cjfa-45208	38	53	and	and	CCONJ
cjfa-45208	38	54	situation	situation	NOUN
cjfa-45208	38	55	(	(	PUNCT
cjfa-45208	38	56	cilak	cilak	PROPN
cjfa-45208	38	57	,	,	PUNCT
cjfa-45208	38	58	agnieszka	agnieszka	PROPN
cjfa-45208	38	59	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	38	60	-	-	PUNCT
cjfa-45208	38	61	kuzioła206206	kuzioła206206	PROPN
cjfa-45208	38	62	2013	2013	NUM
cjfa-45208	38	63	)	)	PUNCT
cjfa-45208	38	64	.	.	PUNCT
cjfa-45208	39	1	according	accord	VERB
cjfa-45208	39	2	to	to	ADP
cjfa-45208	39	3	art	art	NOUN
cjfa-45208	39	4	.	.	PUNCT
cjfa-45208	40	1	67a	67a	NOUN
cjfa-45208	40	2	of	of	ADP
cjfa-45208	40	3	the	the	DET
cjfa-45208	40	4	tax	tax	NOUN
cjfa-45208	40	5	ordinance	ordinance	NOUN
cjfa-45208	40	6	,	,	PUNCT
cjfa-45208	40	7	the	the	DET
cjfa-45208	40	8	tax	tax	NOUN
cjfa-45208	40	9	authority	authority	NOUN
cjfa-45208	40	10	,	,	PUNCT
cjfa-45208	40	11	i.e.	i.e.	X
cjfa-45208	40	12	,	,	PUNCT
cjfa-45208	40	13	in	in	ADP
cjfa-45208	40	14	the	the	DET
cjfa-45208	40	15	case	case	NOUN
cjfa-45208	40	16	of	of	ADP
cjfa-45208	40	17	a	a	DET
cjfa-45208	40	18	municipality	municipality	NOUN
cjfa-45208	40	19	,	,	PUNCT
cjfa-45208	40	20	the	the	DET
cjfa-45208	40	21	wójt	wójt	PROPN
cjfa-45208	40	22	or	or	CCONJ
cjfa-45208	40	23	mayor	mayor	NOUN
cjfa-45208	40	24	,	,	PUNCT
cjfa-45208	40	25	at	at	ADP
cjfa-45208	40	26	the	the	DET
cjfa-45208	40	27	request	request	NOUN
cjfa-45208	40	28	of	of	ADP
cjfa-45208	40	29	a	a	DET
cjfa-45208	40	30	taxpayer	taxpayer	NOUN
cjfa-45208	40	31	,	,	PUNCT
cjfa-45208	40	32	in	in	ADP
cjfa-45208	40	33	cases	case	NOUN
cjfa-45208	40	34	justified	justify	VERB
cjfa-45208	40	35	by	by	ADP
cjfa-45208	40	36	an	an	DET
cjfa-45208	40	37	important	important	ADJ
cjfa-45208	40	38	interest	interest	NOUN
cjfa-45208	40	39	of	of	ADP
cjfa-45208	40	40	the	the	DET
cjfa-45208	40	41	taxpayer	taxpayer	NOUN
cjfa-45208	40	42	or	or	CCONJ
cjfa-45208	40	43	public	public	ADJ
cjfa-45208	40	44	interest	interest	NOUN
cjfa-45208	40	45	,	,	PUNCT
cjfa-45208	40	46	may	may	AUX
cjfa-45208	40	47	(	(	PUNCT
cjfa-45208	40	48	act	act	VERB
cjfa-45208	40	49	of	of	ADP
cjfa-45208	40	50	august	august	PROPN
cjfa-45208	40	51	29	29	NUM
cjfa-45208	40	52	,	,	PUNCT
cjfa-45208	40	53	1997	1997	NUM
cjfa-45208	40	54	on	on	ADP
cjfa-45208	40	55	tax	tax	NOUN
cjfa-45208	40	56	ordinance	ordinance	NOUN
cjfa-45208	40	57	):	):	PUNCT
cjfa-45208	40	58	■	■	PUNCT
cjfa-45208	40	59	postpone	postpone	VERB
cjfa-45208	40	60	the	the	DET
cjfa-45208	40	61	date	date	NOUN
cjfa-45208	40	62	of	of	ADP
cjfa-45208	40	63	tax	tax	NOUN
cjfa-45208	40	64	payment	payment	NOUN
cjfa-45208	40	65	,	,	PUNCT
cjfa-45208	40	66	postpone	postpone	VERB
cjfa-45208	40	67	the	the	DET
cjfa-45208	40	68	payment	payment	NOUN
cjfa-45208	40	69	of	of	ADP
cjfa-45208	40	70	tax	tax	NOUN
cjfa-45208	40	71	arrears	arrear	NOUN
cjfa-45208	40	72	together	together	ADV
cjfa-45208	40	73	with	with	ADP
cjfa-45208	40	74	interest	interest	NOUN
cjfa-45208	40	75	for	for	ADP
cjfa-45208	40	76	late	late	ADJ
cjfa-45208	40	77	payment	payment	NOUN
cjfa-45208	40	78	or	or	CCONJ
cjfa-45208	40	79	interest	interest	NOUN
cjfa-45208	40	80	on	on	ADP
cjfa-45208	40	81	unpaid	unpaid	ADJ
cjfa-45208	40	82	tax	tax	NOUN
cjfa-45208	40	83	advances	advance	NOUN
cjfa-45208	40	84	,	,	PUNCT
cjfa-45208	40	85	■	■	PUNCT
cjfa-45208	40	86	spread	spread	VERB
cjfa-45208	40	87	the	the	DET
cjfa-45208	40	88	payment	payment	NOUN
cjfa-45208	40	89	of	of	ADP
cjfa-45208	40	90	tax	tax	NOUN
cjfa-45208	40	91	into	into	ADP
cjfa-45208	40	92	instalments	instalment	NOUN
cjfa-45208	40	93	,	,	PUNCT
cjfa-45208	40	94	spread	spread	VERB
cjfa-45208	40	95	the	the	DET
cjfa-45208	40	96	payment	payment	NOUN
cjfa-45208	40	97	of	of	ADP
cjfa-45208	40	98	tax	tax	NOUN
cjfa-45208	40	99	arrears	arrear	NOUN
cjfa-45208	40	100	into	into	ADP
cjfa-45208	40	101	installments	installment	NOUN
cjfa-45208	40	102	together	together	ADV
cjfa-45208	40	103	with	with	ADP
cjfa-45208	40	104	interest	interest	NOUN
cjfa-45208	40	105	for	for	ADP
cjfa-45208	40	106	late	late	ADJ
cjfa-45208	40	107	payment	payment	NOUN
cjfa-45208	40	108	or	or	CCONJ
cjfa-45208	40	109	interest	interest	NOUN
cjfa-45208	40	110	on	on	ADP
cjfa-45208	40	111	unpaid	unpaid	ADJ
cjfa-45208	40	112	tax	tax	NOUN
cjfa-45208	40	113	advances	advance	NOUN
cjfa-45208	40	114	,	,	PUNCT
cjfa-45208	40	115	■	■	PUNCT
cjfa-45208	40	116	redeem	redeem	ADJ
cjfa-45208	40	117	,	,	PUNCT
cjfa-45208	40	118	in	in	ADP
cjfa-45208	40	119	whole	whole	NOUN
cjfa-45208	40	120	or	or	CCONJ
cjfa-45208	40	121	in	in	ADP
cjfa-45208	40	122	part	part	NOUN
cjfa-45208	40	123	,	,	PUNCT
cjfa-45208	40	124	tax	tax	NOUN
cjfa-45208	40	125	arrears	arrear	NOUN
cjfa-45208	40	126	,	,	PUNCT
cjfa-45208	40	127	late	late	ADJ
cjfa-45208	40	128	payment	payment	NOUN
cjfa-45208	40	129	interest	interest	NOUN
cjfa-45208	40	130	or	or	CCONJ
cjfa-45208	40	131	prolongation	prolongation	NOUN
cjfa-45208	40	132	fee	fee	NOUN
cjfa-45208	40	133	.	.	PUNCT
cjfa-45208	41	1	the	the	DET
cjfa-45208	41	2	powers	power	NOUN
cjfa-45208	41	3	listed	list	VERB
cjfa-45208	41	4	in	in	ADP
cjfa-45208	41	5	the	the	DET
cjfa-45208	41	6	tax	tax	NOUN
cjfa-45208	41	7	ordinance	ordinance	NOUN
cjfa-45208	41	8	are	be	AUX
cjfa-45208	41	9	referred	refer	VERB
cjfa-45208	41	10	to	to	ADP
cjfa-45208	41	11	as	as	ADP
cjfa-45208	41	12	tax	tax	NOUN
cjfa-45208	41	13	reliefs	relief	NOUN
cjfa-45208	41	14	in	in	ADP
cjfa-45208	41	15	the	the	DET
cjfa-45208	41	16	payment	payment	NOUN
cjfa-45208	41	17	of	of	ADP
cjfa-45208	41	18	tax	tax	NOUN
cjfa-45208	41	19	liabilities	liability	NOUN
cjfa-45208	41	20	.	.	PUNCT
cjfa-45208	42	1	their	their	PRON
cjfa-45208	42	2	characteristic	characteristic	ADJ
cjfa-45208	42	3	feature	feature	NOUN
cjfa-45208	42	4	is	be	AUX
cjfa-45208	42	5	discretion	discretion	NOUN
cjfa-45208	42	6	on	on	ADP
cjfa-45208	42	7	the	the	DET
cjfa-45208	42	8	part	part	NOUN
cjfa-45208	42	9	of	of	ADP
cjfa-45208	42	10	the	the	DET
cjfa-45208	42	11	executive	executive	ADJ
cjfa-45208	42	12	body	body	NOUN
cjfa-45208	42	13	of	of	ADP
cjfa-45208	42	14	a	a	DET
cjfa-45208	42	15	municipality	municipality	NOUN
cjfa-45208	42	16	(	(	PUNCT
cjfa-45208	42	17	etel	etel	NOUN
cjfa-45208	42	18	,	,	PUNCT
cjfa-45208	42	19	2004	2004	NUM
cjfa-45208	42	20	)	)	PUNCT
cjfa-45208	42	21	,	,	PUNCT
cjfa-45208	42	22	for	for	ADP
cjfa-45208	42	23	which	which	PRON
cjfa-45208	42	24	the	the	DET
cjfa-45208	42	25	premise	premise	NOUN
cjfa-45208	42	26	for	for	ADP
cjfa-45208	42	27	granting	grant	VERB
cjfa-45208	42	28	them	they	PRON
cjfa-45208	42	29	may	may	AUX
cjfa-45208	42	30	be	be	AUX
cjfa-45208	42	31	an	an	DET
cjfa-45208	42	32	important	important	ADJ
cjfa-45208	42	33	interest	interest	NOUN
cjfa-45208	42	34	of	of	ADP
cjfa-45208	42	35	the	the	DET
cjfa-45208	42	36	taxpayer	taxpayer	NOUN
cjfa-45208	42	37	or	or	CCONJ
cjfa-45208	42	38	public	public	ADJ
cjfa-45208	42	39	interest	interest	NOUN
cjfa-45208	42	40	.	.	PUNCT
cjfa-45208	43	1	according	accord	VERB
cjfa-45208	43	2	to	to	ADP
cjfa-45208	43	3	the	the	DET
cjfa-45208	43	4	judgment	judgment	NOUN
cjfa-45208	43	5	of	of	ADP
cjfa-45208	43	6	the	the	DET
cjfa-45208	43	7	supreme	supreme	PROPN
cjfa-45208	43	8	administrative	administrative	PROPN
cjfa-45208	43	9	court	court	PROPN
cjfa-45208	43	10	,	,	PUNCT
cjfa-45208	43	11	an	an	DET
cjfa-45208	43	12	important	important	ADJ
cjfa-45208	43	13	interest	interest	NOUN
cjfa-45208	43	14	of	of	ADP
cjfa-45208	43	15	the	the	DET
cjfa-45208	43	16	taxpayer	taxpayer	NOUN
cjfa-45208	43	17	determines	determine	VERB
cjfa-45208	43	18	a	a	DET
cjfa-45208	43	19	situation	situation	NOUN
cjfa-45208	43	20	in	in	ADP
cjfa-45208	43	21	which	which	PRON
cjfa-45208	43	22	,	,	PUNCT
cjfa-45208	43	23	for	for	ADP
cjfa-45208	43	24	extraordinary	extraordinary	ADJ
cjfa-45208	43	25	reasons	reason	NOUN
cjfa-45208	43	26	,	,	PUNCT
cjfa-45208	43	27	chance	chance	VERB
cjfa-45208	43	28	events	event	NOUN
cjfa-45208	43	29	such	such	ADJ
cjfa-45208	43	30	as	as	ADP
cjfa-45208	43	31	the	the	DET
cjfa-45208	43	32	loss	loss	NOUN
cjfa-45208	43	33	of	of	ADP
cjfa-45208	43	34	earning	earn	VERB
cjfa-45208	43	35	opportunities	opportunity	NOUN
cjfa-45208	43	36	or	or	CCONJ
cjfa-45208	43	37	chance	chance	VERB
cjfa-45208	43	38	loss	loss	NOUN
cjfa-45208	43	39	of	of	ADP
cjfa-45208	43	40	property	property	NOUN
cjfa-45208	43	41	,	,	PUNCT
cjfa-45208	43	42	the	the	DET
cjfa-45208	43	43	taxpayer	taxpayer	NOUN
cjfa-45208	43	44	is	be	AUX
cjfa-45208	43	45	unable	unable	ADJ
cjfa-45208	43	46	to	to	PART
cjfa-45208	43	47	settle	settle	VERB
cjfa-45208	43	48	his	his	PRON
cjfa-45208	43	49	or	or	CCONJ
cjfa-45208	43	50	her	her	PRON
cjfa-45208	43	51	tax	tax	NOUN
cjfa-45208	43	52	arrears	arrear	NOUN
cjfa-45208	43	53	.	.	PUNCT
cjfa-45208	44	1	on	on	ADP
cjfa-45208	44	2	the	the	DET
cjfa-45208	44	3	other	other	ADJ
cjfa-45208	44	4	hand	hand	NOUN
cjfa-45208	44	5	,	,	PUNCT
cjfa-45208	44	6	public	public	ADJ
cjfa-45208	44	7	interest	interest	NOUN
cjfa-45208	44	8	is	be	AUX
cjfa-45208	44	9	characterized	characterize	VERB
cjfa-45208	44	10	by	by	ADP
cjfa-45208	44	11	the	the	DET
cjfa-45208	44	12	case	case	NOUN
cjfa-45208	44	13	in	in	ADP
cjfa-45208	44	14	which	which	PRON
cjfa-45208	44	15	the	the	DET
cjfa-45208	44	16	payment	payment	NOUN
cjfa-45208	44	17	of	of	ADP
cjfa-45208	44	18	tax	tax	NOUN
cjfa-45208	44	19	arrears	arrear	NOUN
cjfa-45208	44	20	forces	force	VERB
cjfa-45208	44	21	the	the	DET
cjfa-45208	44	22	taxpayer	taxpayer	NOUN
cjfa-45208	44	23	to	to	PART
cjfa-45208	44	24	use	use	VERB
cjfa-45208	44	25	state	state	NOUN
cjfa-45208	44	26	aid	aid	NOUN
cjfa-45208	44	27	because	because	SCONJ
cjfa-45208	44	28	in	in	ADP
cjfa-45208	44	29	a	a	DET
cjfa-45208	44	30	given	give	VERB
cjfa-45208	44	31	situation	situation	NOUN
cjfa-45208	44	32	it	it	PRON
cjfa-45208	44	33	is	be	AUX
cjfa-45208	44	34	impossible	impossible	ADJ
cjfa-45208	44	35	for	for	SCONJ
cjfa-45208	44	36	him	he	PRON
cjfa-45208	44	37	or	or	CCONJ
cjfa-45208	44	38	her	she	PRON
cjfa-45208	44	39	to	to	PART
cjfa-45208	44	40	satisfy	satisfy	VERB
cjfa-45208	44	41	his	his	PRON
cjfa-45208	44	42	or	or	CCONJ
cjfa-45208	44	43	her	her	PRON
cjfa-45208	44	44	material	material	NOUN
cjfa-45208	44	45	needs	need	NOUN
cjfa-45208	44	46	(	(	PUNCT
cjfa-45208	44	47	the	the	DET
cjfa-45208	44	48	judgment	judgment	NOUN
cjfa-45208	44	49	of	of	ADP
cjfa-45208	44	50	the	the	DET
cjfa-45208	44	51	supreme	supreme	PROPN
cjfa-45208	44	52	administrative	administrative	PROPN
cjfa-45208	44	53	court	court	PROPN
cjfa-45208	44	54	in	in	ADP
cjfa-45208	44	55	szczecin	szczecin	PROPN
cjfa-45208	44	56	of	of	ADP
cjfa-45208	44	57	april	april	PROPN
cjfa-45208	44	58	22	22	NUM
cjfa-45208	44	59	,	,	PUNCT
cjfa-45208	44	60	1999	1999	NUM
cjfa-45208	44	61	)	)	PUNCT
cjfa-45208	44	62	.	.	PUNCT
cjfa-45208	45	1	research	research	NOUN
cjfa-45208	45	2	methodology	methodology	NOUN
cjfa-45208	45	3	and	and	CCONJ
cjfa-45208	45	4	the	the	DET
cjfa-45208	45	5	course	course	NOUN
cjfa-45208	45	6	of	of	ADP
cjfa-45208	45	7	research	research	NOUN
cjfa-45208	45	8	processresearch	processresearch	NOUN
cjfa-45208	45	9	methodology	methodology	NOUN
cjfa-45208	45	10	and	and	CCONJ
cjfa-45208	45	11	the	the	DET
cjfa-45208	45	12	course	course	NOUN
cjfa-45208	45	13	of	of	ADP
cjfa-45208	45	14	research	research	NOUN
cjfa-45208	45	15	process	process	NOUN
cjfa-45208	45	16	the	the	DET
cjfa-45208	45	17	aim	aim	NOUN
cjfa-45208	45	18	of	of	ADP
cjfa-45208	45	19	the	the	DET
cjfa-45208	45	20	article	article	NOUN
cjfa-45208	45	21	is	be	AUX
cjfa-45208	45	22	to	to	PART
cjfa-45208	45	23	identify	identify	VERB
cjfa-45208	45	24	the	the	DET
cjfa-45208	45	25	differentiation	differentiation	NOUN
cjfa-45208	45	26	of	of	ADP
cjfa-45208	45	27	the	the	DET
cjfa-45208	45	28	financial	financial	ADJ
cjfa-45208	45	29	effects	effect	NOUN
cjfa-45208	45	30	of	of	ADP
cjfa-45208	45	31	a	a	DET
cjfa-45208	45	32	municipality	municipality	NOUN
cjfa-45208	45	33	’s	’s	PART
cjfa-45208	45	34	fiscal	fiscal	ADJ
cjfa-45208	45	35	sovereignty	sovereignty	NOUN
cjfa-45208	45	36	in	in	ADP
cjfa-45208	45	37	the	the	DET
cjfa-45208	45	38	field	field	NOUN
cjfa-45208	45	39	of	of	ADP
cjfa-45208	45	40	real	real	ADJ
cjfa-45208	45	41	estate	estate	NOUN
cjfa-45208	45	42	tax	tax	NOUN
cjfa-45208	45	43	.	.	PUNCT
cjfa-45208	46	1	in	in	ADP
cjfa-45208	46	2	order	order	NOUN
cjfa-45208	46	3	to	to	PART
cjfa-45208	46	4	achieve	achieve	VERB
cjfa-45208	46	5	the	the	DET
cjfa-45208	46	6	goal	goal	NOUN
cjfa-45208	46	7	,	,	PUNCT
cjfa-45208	46	8	data	datum	NOUN
cjfa-45208	46	9	from	from	ADP
cjfa-45208	46	10	the	the	DET
cjfa-45208	46	11	ministry	ministry	PROPN
cjfa-45208	46	12	of	of	ADP
cjfa-45208	46	13	finance	finance	PROPN
cjfa-45208	46	14	was	be	AUX
cjfa-45208	46	15	analyzed	analyze	VERB
cjfa-45208	46	16	,	,	PUNCT
cjfa-45208	46	17	which	which	PRON
cjfa-45208	46	18	concerned	concern	VERB
cjfa-45208	46	19	the	the	DET
cjfa-45208	46	20	implementation	implementation	NOUN
cjfa-45208	46	21	of	of	ADP
cjfa-45208	46	22	the	the	DET
cjfa-45208	46	23	budget	budget	NOUN
cjfa-45208	46	24	by	by	ADP
cjfa-45208	46	25	local	local	ADJ
cjfa-45208	46	26	government	government	NOUN
cjfa-45208	46	27	units	unit	NOUN
cjfa-45208	46	28	in	in	ADP
cjfa-45208	46	29	the	the	DET
cjfa-45208	46	30	years	year	NOUN
cjfa-45208	46	31	2017–2021	2017–2021	NUM
cjfa-45208	46	32	.	.	PUNCT
cjfa-45208	47	1	the	the	DET
cjfa-45208	47	2	research	research	NOUN
cjfa-45208	47	3	covered	cover	VERB
cjfa-45208	47	4	2,478	2,478	NUM
cjfa-45208	47	5	municipalities	municipality	NOUN
cjfa-45208	47	6	,	,	PUNCT
cjfa-45208	47	7	i.e.	i.e.	X
cjfa-45208	47	8	,	,	PUNCT
cjfa-45208	47	9	the	the	DET
cjfa-45208	47	10	full	full	ADJ
cjfa-45208	47	11	population	population	NOUN
cjfa-45208	47	12	of	of	ADP
cjfa-45208	47	13	municipalities	municipality	NOUN
cjfa-45208	47	14	in	in	ADP
cjfa-45208	47	15	poland	poland	PROPN
cjfa-45208	47	16	,	,	PUNCT
cjfa-45208	47	17	taking	take	VERB
cjfa-45208	47	18	into	into	ADP
cjfa-45208	47	19	account	account	NOUN
cjfa-45208	47	20	the	the	DET
cjfa-45208	47	21	division	division	NOUN
cjfa-45208	47	22	into	into	ADP
cjfa-45208	47	23	towns	town	NOUN
cjfa-45208	47	24	with	with	ADP
cjfa-45208	47	25	poviat	poviat	ADJ
cjfa-45208	47	26	rights	right	NOUN
cjfa-45208	47	27	,	,	PUNCT
cjfa-45208	47	28	urban	urban	ADJ
cjfa-45208	47	29	,	,	PUNCT
cjfa-45208	47	30	rural	rural	ADJ
cjfa-45208	47	31	and	and	CCONJ
cjfa-45208	47	32	urban	urban	ADJ
cjfa-45208	47	33	-	-	PUNCT
cjfa-45208	47	34	rural	rural	ADJ
cjfa-45208	47	35	municipalities	municipality	NOUN
cjfa-45208	47	36	.	.	PUNCT
cjfa-45208	48	1	a	a	DET
cjfa-45208	48	2	comparison	comparison	NOUN
cjfa-45208	48	3	of	of	ADP
cjfa-45208	48	4	the	the	DET
cjfa-45208	48	5	value	value	NOUN
cjfa-45208	48	6	of	of	ADP
cjfa-45208	48	7	the	the	DET
cjfa-45208	48	8	financial	financial	ADJ
cjfa-45208	48	9	effects	effect	NOUN
cjfa-45208	48	10	of	of	ADP
cjfa-45208	48	11	the	the	DET
cjfa-45208	48	12	application	application	NOUN
cjfa-45208	48	13	of	of	ADP
cjfa-45208	48	14	fiscal	fiscal	ADJ
cjfa-45208	48	15	sovereignty	sovereignty	NOUN
cjfa-45208	48	16	instruments	instrument	NOUN
cjfa-45208	48	17	in	in	ADP
cjfa-45208	48	18	the	the	DET
cjfa-45208	48	19	field	field	NOUN
cjfa-45208	48	20	of	of	ADP
cjfa-45208	48	21	real	real	ADJ
cjfa-45208	48	22	estate	estate	NOUN
cjfa-45208	48	23	tax	tax	NOUN
cjfa-45208	48	24	with	with	ADP
cjfa-45208	48	25	the	the	DET
cjfa-45208	48	26	revenues	revenue	NOUN
cjfa-45208	48	27	from	from	ADP
cjfa-45208	48	28	the	the	DET
cjfa-45208	48	29	given	give	VERB
cjfa-45208	48	30	taxes	taxis	NOUN
cjfa-45208	48	31	was	be	AUX
cjfa-45208	48	32	made	make	VERB
cjfa-45208	48	33	.	.	PUNCT
cjfa-45208	49	1	the	the	DET
cjfa-45208	49	2	list	list	NOUN
cjfa-45208	49	3	includes	include	VERB
cjfa-45208	49	4	the	the	DET
cjfa-45208	49	5	following	follow	VERB
cjfa-45208	49	6	instruments	instrument	NOUN
cjfa-45208	49	7	:	:	PUNCT
cjfa-45208	49	8	the	the	DET
cjfa-45208	49	9	financial	financial	ADJ
cjfa-45208	49	10	effects	effect	NOUN
cjfa-45208	49	11	of	of	ADP
cjfa-45208	49	12	the	the	DET
cjfa-45208	49	13	fiscal	fiscal	ADJ
cjfa-45208	49	14	sovereignty	sovereignty	NOUN
cjfa-45208	49	15	…	…	PUNCT
cjfa-45208	49	16	207207	207207	NUM
cjfa-45208	49	17	■	■	PUNCT
cjfa-45208	49	18	tax	tax	NOUN
cjfa-45208	49	19	rates	rate	NOUN
cjfa-45208	49	20	lower	low	ADJ
cjfa-45208	49	21	than	than	ADP
cjfa-45208	49	22	the	the	DET
cjfa-45208	49	23	maximum	maximum	ADJ
cjfa-45208	49	24	,	,	PUNCT
cjfa-45208	49	25	■	■	PUNCT
cjfa-45208	49	26	reliefs	relief	NOUN
cjfa-45208	49	27	and	and	CCONJ
cjfa-45208	49	28	exemptions	exemption	NOUN
cjfa-45208	49	29	,	,	PUNCT
cjfa-45208	49	30	■	■	PUNCT
cjfa-45208	49	31	redemption	redemption	NOUN
cjfa-45208	49	32	of	of	ADP
cjfa-45208	49	33	tax	tax	NOUN
cjfa-45208	49	34	arrears	arrear	NOUN
cjfa-45208	49	35	,	,	PUNCT
cjfa-45208	49	36	■	■	PUNCT
cjfa-45208	49	37	payment	payment	NOUN
cjfa-45208	49	38	in	in	ADP
cjfa-45208	49	39	installments	installment	NOUN
cjfa-45208	49	40	,	,	PUNCT
cjfa-45208	49	41	deferral	deferral	NOUN
cjfa-45208	49	42	of	of	ADP
cjfa-45208	49	43	the	the	DET
cjfa-45208	49	44	payment	payment	NOUN
cjfa-45208	49	45	date	date	NOUN
cjfa-45208	49	46	.	.	PUNCT
cjfa-45208	50	1	results	result	NOUN
cjfa-45208	50	2	of	of	ADP
cjfa-45208	50	3	the	the	DET
cjfa-45208	50	4	researchresults	researchresult	NOUN
cjfa-45208	50	5	of	of	ADP
cjfa-45208	50	6	the	the	DET
cjfa-45208	50	7	research	research	NOUN
cjfa-45208	50	8	the	the	DET
cjfa-45208	50	9	data	datum	NOUN
cjfa-45208	50	10	presented	present	VERB
cjfa-45208	50	11	in	in	ADP
cjfa-45208	50	12	figure	figure	NOUN
cjfa-45208	50	13	1	1	NUM
cjfa-45208	50	14	shows	show	VERB
cjfa-45208	50	15	that	that	SCONJ
cjfa-45208	50	16	in	in	ADP
cjfa-45208	50	17	the	the	DET
cjfa-45208	50	18	period	period	NOUN
cjfa-45208	50	19	covered	cover	VERB
cjfa-45208	50	20	by	by	ADP
cjfa-45208	50	21	the	the	DET
cjfa-45208	50	22	study	study	NOUN
cjfa-45208	50	23	there	there	PRON
cjfa-45208	50	24	was	be	VERB
cjfa-45208	50	25	a	a	DET
cjfa-45208	50	26	systematic	systematic	ADJ
cjfa-45208	50	27	increase	increase	NOUN
cjfa-45208	50	28	in	in	ADP
cjfa-45208	50	29	revenues	revenue	NOUN
cjfa-45208	50	30	from	from	ADP
cjfa-45208	50	31	real	real	ADJ
cjfa-45208	50	32	estate	estate	NOUN
cjfa-45208	50	33	tax	tax	NOUN
cjfa-45208	50	34	to	to	ADP
cjfa-45208	50	35	the	the	DET
cjfa-45208	50	36	budgets	budget	NOUN
cjfa-45208	50	37	of	of	ADP
cjfa-45208	50	38	municipalities	municipality	NOUN
cjfa-45208	50	39	.	.	PUNCT
cjfa-45208	51	1	in	in	ADP
cjfa-45208	51	2	the	the	DET
cjfa-45208	51	3	years	year	NOUN
cjfa-45208	51	4	2017–2021	2017–2021	NUM
cjfa-45208	51	5	,	,	PUNCT
cjfa-45208	51	6	the	the	DET
cjfa-45208	51	7	largest	large	ADJ
cjfa-45208	51	8	increase	increase	NOUN
cjfa-45208	51	9	in	in	ADP
cjfa-45208	51	10	revenues	revenue	NOUN
cjfa-45208	51	11	from	from	ADP
cjfa-45208	51	12	real	real	ADJ
cjfa-45208	51	13	estate	estate	NOUN
cjfa-45208	51	14	tax	tax	NOUN
cjfa-45208	51	15	in	in	ADP
cjfa-45208	51	16	the	the	DET
cjfa-45208	51	17	amount	amount	NOUN
cjfa-45208	51	18	of	of	ADP
cjfa-45208	51	19	22.81	22.81	NUM
cjfa-45208	51	20	%	%	NOUN
cjfa-45208	51	21	was	be	AUX
cjfa-45208	51	22	recorded	record	VERB
cjfa-45208	51	23	in	in	ADP
cjfa-45208	51	24	urban	urban	ADJ
cjfa-45208	51	25	-	-	PUNCT
cjfa-45208	51	26	rural	rural	ADJ
cjfa-45208	51	27	municipalities	municipality	NOUN
cjfa-45208	51	28	(	(	PUNCT
cjfa-45208	51	29	an	an	DET
cjfa-45208	51	30	increase	increase	NOUN
cjfa-45208	51	31	from	from	ADP
cjfa-45208	51	32	pln	pln	PROPN
cjfa-45208	51	33	4,968.77	4,968.77	NUM
cjfa-45208	51	34	million	million	NUM
cjfa-45208	51	35	in	in	ADP
cjfa-45208	51	36	2017	2017	NUM
cjfa-45208	51	37	to	to	ADP
cjfa-45208	51	38	pln	pln	PROPN
cjfa-45208	51	39	6,103.05	6,103.05	NUM
cjfa-45208	51	40	million	million	NUM
cjfa-45208	51	41	in	in	ADP
cjfa-45208	51	42	2021	2021	NUM
cjfa-45208	51	43	)	)	PUNCT
cjfa-45208	51	44	.	.	PUNCT
cjfa-45208	52	1	on	on	ADP
cjfa-45208	52	2	the	the	DET
cjfa-45208	52	3	other	other	ADJ
cjfa-45208	52	4	hand	hand	NOUN
cjfa-45208	52	5	,	,	PUNCT
cjfa-45208	52	6	urban	urban	ADJ
cjfa-45208	52	7	municipalities	municipality	NOUN
cjfa-45208	52	8	were	be	AUX
cjfa-45208	52	9	characterized	characterize	VERB
cjfa-45208	52	10	by	by	ADP
cjfa-45208	52	11	the	the	DET
cjfa-45208	52	12	smallest	small	ADJ
cjfa-45208	52	13	increase	increase	NOUN
cjfa-45208	52	14	.	.	PUNCT
cjfa-45208	53	1	in	in	ADP
cjfa-45208	53	2	the	the	DET
cjfa-45208	53	3	case	case	NOUN
cjfa-45208	53	4	of	of	ADP
cjfa-45208	53	5	these	these	DET
cjfa-45208	53	6	units	unit	NOUN
cjfa-45208	53	7	,	,	PUNCT
cjfa-45208	53	8	the	the	DET
cjfa-45208	53	9	value	value	NOUN
cjfa-45208	53	10	of	of	ADP
cjfa-45208	53	11	revenues	revenue	NOUN
cjfa-45208	53	12	from	from	ADP
cjfa-45208	53	13	real	real	ADJ
cjfa-45208	53	14	estate	estate	NOUN
cjfa-45208	53	15	tax	tax	NOUN
cjfa-45208	53	16	increased	increase	VERB
cjfa-45208	53	17	by	by	ADP
cjfa-45208	53	18	17.21	17.21	NUM
cjfa-45208	53	19	%	%	NOUN
cjfa-45208	53	20	(	(	PUNCT
cjfa-45208	53	21	an	an	DET
cjfa-45208	53	22	increase	increase	NOUN
cjfa-45208	53	23	from	from	ADP
cjfa-45208	53	24	pln	pln	PROPN
cjfa-45208	53	25	3,505.44	3,505.44	NUM
cjfa-45208	53	26	million	million	NUM
cjfa-45208	53	27	in	in	ADP
cjfa-45208	53	28	2017	2017	NUM
cjfa-45208	53	29	to	to	ADP
cjfa-45208	53	30	pln	pln	PROPN
cjfa-45208	53	31	4,108.61	4,108.61	NUM
cjfa-45208	53	32	million	million	NUM
cjfa-45208	53	33	in	in	ADP
cjfa-45208	53	34	2021	2021	NUM
cjfa-45208	53	35	)	)	PUNCT
cjfa-45208	53	36	.	.	PUNCT
cjfa-45208	54	1	in	in	ADP
cjfa-45208	54	2	turn	turn	NOUN
cjfa-45208	54	3	,	,	PUNCT
cjfa-45208	54	4	in	in	ADP
cjfa-45208	54	5	rural	rural	ADJ
cjfa-45208	54	6	municipalities	municipality	NOUN
cjfa-45208	54	7	,	,	PUNCT
cjfa-45208	54	8	the	the	DET
cjfa-45208	54	9	increase	increase	NOUN
cjfa-45208	54	10	in	in	ADP
cjfa-45208	54	11	the	the	DET
cjfa-45208	54	12	value	value	NOUN
cjfa-45208	54	13	of	of	ADP
cjfa-45208	54	14	revenues	revenue	NOUN
cjfa-45208	54	15	from	from	ADP
cjfa-45208	54	16	real	real	ADJ
cjfa-45208	54	17	estate	estate	NOUN
cjfa-45208	54	18	tax	tax	NOUN
cjfa-45208	54	19	was	be	AUX
cjfa-45208	54	20	20.77	20.77	NUM
cjfa-45208	54	21	%	%	NOUN
cjfa-45208	54	22	,	,	PUNCT
cjfa-45208	54	23	while	while	SCONJ
cjfa-45208	54	24	in	in	ADP
cjfa-45208	54	25	towns	town	NOUN
cjfa-45208	54	26	with	with	ADP
cjfa-45208	54	27	poviat	poviat	ADJ
cjfa-45208	54	28	rights	right	NOUN
cjfa-45208	54	29	–	–	PUNCT
cjfa-45208	54	30	18.13	18.13	NUM
cjfa-45208	54	31	%	%	NOUN
cjfa-45208	54	32	.	.	PUNCT
cjfa-45208	55	1	on	on	ADP
cjfa-45208	55	2	the	the	DET
cjfa-45208	55	3	other	other	ADJ
cjfa-45208	55	4	hand	hand	NOUN
cjfa-45208	55	5	,	,	PUNCT
cjfa-45208	55	6	referring	refer	VERB
cjfa-45208	55	7	to	to	ADP
cjfa-45208	55	8	the	the	DET
cjfa-45208	55	9	increase	increase	NOUN
cjfa-45208	55	10	in	in	ADP
cjfa-45208	55	11	the	the	DET
cjfa-45208	55	12	value	value	NOUN
cjfa-45208	55	13	of	of	ADP
cjfa-45208	55	14	given	give	VERB
cjfa-45208	55	15	revenues	revenue	NOUN
cjfa-45208	55	16	from	from	ADP
cjfa-45208	55	17	year	year	NOUN
cjfa-45208	55	18	to	to	ADP
cjfa-45208	55	19	year	year	NOUN
cjfa-45208	55	20	,	,	PUNCT
cjfa-45208	55	21	the	the	DET
cjfa-45208	55	22	largest	large	ADJ
cjfa-45208	55	23	increase	increase	NOUN
cjfa-45208	55	24	was	be	AUX
cjfa-45208	55	25	recorded	record	VERB
cjfa-45208	55	26	for	for	ADP
cjfa-45208	55	27	individual	individual	ADJ
cjfa-45208	55	28	municipalities	municipality	NOUN
cjfa-45208	55	29	at	at	ADP
cjfa-45208	55	30	the	the	DET
cjfa-45208	55	31	turn	turn	NOUN
cjfa-45208	55	32	of	of	ADP
cjfa-45208	55	33	2020–2021	2020–2021	NUM
cjfa-45208	55	34	.	.	PUNCT
cjfa-45208	56	1	in	in	ADP
cjfa-45208	56	2	the	the	DET
cjfa-45208	56	3	case	case	NOUN
cjfa-45208	56	4	of	of	ADP
cjfa-45208	56	5	towns	town	NOUN
cjfa-45208	56	6	with	with	ADP
cjfa-45208	56	7	poviat	poviat	ADJ
cjfa-45208	56	8	rights	right	NOUN
cjfa-45208	56	9	,	,	PUNCT
cjfa-45208	56	10	the	the	DET
cjfa-45208	56	11	given	give	VERB
cjfa-45208	56	12	revenues	revenue	NOUN
cjfa-45208	56	13	increased	increase	VERB
cjfa-45208	56	14	by	by	ADP
cjfa-45208	56	15	8.27	8.27	NUM
cjfa-45208	56	16	%	%	NOUN
cjfa-45208	56	17	,	,	PUNCT
cjfa-45208	56	18	while	while	SCONJ
cjfa-45208	56	19	in	in	ADP
cjfa-45208	56	20	the	the	DET
cjfa-45208	56	21	case	case	NOUN
cjfa-45208	56	22	of	of	ADP
cjfa-45208	56	23	urban	urban	ADJ
cjfa-45208	56	24	,	,	PUNCT
cjfa-45208	56	25	rural	rural	ADJ
cjfa-45208	56	26	,	,	PUNCT
cjfa-45208	56	27	and	and	CCONJ
cjfa-45208	56	28	urban	urban	ADJ
cjfa-45208	56	29	-	-	PUNCT
cjfa-45208	56	30	rural	rural	ADJ
cjfa-45208	56	31	municipalities	municipality	NOUN
cjfa-45208	56	32	it	it	PRON
cjfa-45208	56	33	amounted	amount	VERB
cjfa-45208	56	34	to	to	ADP
cjfa-45208	56	35	6.59	6.59	NUM
cjfa-45208	56	36	%	%	NOUN
cjfa-45208	56	37	,	,	PUNCT
cjfa-45208	56	38	7.60	7.60	NUM
cjfa-45208	56	39	%	%	NOUN
cjfa-45208	56	40	,	,	PUNCT
cjfa-45208	56	41	and	and	CCONJ
cjfa-45208	56	42	8.26	8.26	NUM
cjfa-45208	56	43	%	%	NOUN
cjfa-45208	56	44	,	,	PUNCT
cjfa-45208	56	45	respectively	respectively	ADV
cjfa-45208	56	46	.	.	PUNCT
cjfa-45208	57	1	taking	take	VERB
cjfa-45208	57	2	into	into	ADP
cjfa-45208	57	3	account	account	NOUN
cjfa-45208	57	4	the	the	DET
cjfa-45208	57	5	share	share	NOUN
cjfa-45208	57	6	of	of	ADP
cjfa-45208	57	7	revenues	revenue	NOUN
cjfa-45208	57	8	from	from	ADP
cjfa-45208	57	9	real	real	ADJ
cjfa-45208	57	10	estate	estate	NOUN
cjfa-45208	57	11	tax	tax	NOUN
cjfa-45208	57	12	in	in	ADP
cjfa-45208	57	13	own	own	ADJ
cjfa-45208	57	14	income	income	NOUN
cjfa-45208	57	15	,	,	PUNCT
cjfa-45208	57	16	it	it	PRON
cjfa-45208	57	17	can	can	AUX
cjfa-45208	57	18	be	be	AUX
cjfa-45208	57	19	seen	see	VERB
cjfa-45208	57	20	that	that	SCONJ
cjfa-45208	57	21	urban	urban	ADJ
cjfa-45208	57	22	-	-	PUNCT
cjfa-45208	57	23	rural	rural	ADJ
cjfa-45208	57	24	municipalities	municipality	NOUN
cjfa-45208	57	25	had	have	VERB
cjfa-45208	57	26	the	the	DET
cjfa-45208	57	27	largest	large	ADJ
cjfa-45208	57	28	share	share	NOUN
cjfa-45208	57	29	,	,	PUNCT
cjfa-45208	57	30	while	while	SCONJ
cjfa-45208	57	31	towns	town	NOUN
cjfa-45208	57	32	with	with	ADP
cjfa-45208	57	33	poviat	poviat	ADJ
cjfa-45208	57	34	rights	right	NOUN
cjfa-45208	57	35	had	have	VERB
cjfa-45208	57	36	the	the	DET
cjfa-45208	57	37	smallest	small	ADJ
cjfa-45208	57	38	share	share	NOUN
cjfa-45208	57	39	.	.	PUNCT
cjfa-45208	58	1	the	the	DET
cjfa-45208	58	2	average	average	ADJ
cjfa-45208	58	3	annual	annual	ADJ
cjfa-45208	58	4	share	share	NOUN
cjfa-45208	58	5	for	for	ADP
cjfa-45208	58	6	urban	urban	ADJ
cjfa-45208	58	7	-	-	PUNCT
cjfa-45208	58	8	rural	rural	ADJ
cjfa-45208	58	9	municipalities	municipality	NOUN
cjfa-45208	58	10	was	be	AUX
cjfa-45208	58	11	26.44	26.44	NUM
cjfa-45208	58	12	%	%	NOUN
cjfa-45208	58	13	,	,	PUNCT
cjfa-45208	58	14	while	while	SCONJ
cjfa-45208	58	15	for	for	ADP
cjfa-45208	58	16	towns	town	NOUN
cjfa-45208	58	17	with	with	ADP
cjfa-45208	58	18	poviat	poviat	ADJ
cjfa-45208	58	19	rights	right	NOUN
cjfa-45208	58	20	it	it	PRON
cjfa-45208	58	21	was	be	AUX
cjfa-45208	58	22	16.62	16.62	NUM
cjfa-45208	58	23	%	%	NOUN
cjfa-45208	58	24	.	.	PUNCT
cjfa-45208	59	1	in	in	ADP
cjfa-45208	59	2	the	the	DET
cjfa-45208	59	3	case	case	NOUN
cjfa-45208	59	4	of	of	ADP
cjfa-45208	59	5	urban	urban	ADJ
cjfa-45208	59	6	and	and	CCONJ
cjfa-45208	59	7	rural	rural	ADJ
cjfa-45208	59	8	municipalities	municipality	NOUN
cjfa-45208	59	9	,	,	PUNCT
cjfa-45208	59	10	the	the	DET
cjfa-45208	59	11	average	average	ADJ
cjfa-45208	59	12	annual	annual	ADJ
cjfa-45208	59	13	share	share	NOUN
cjfa-45208	59	14	of	of	ADP
cjfa-45208	59	15	the	the	DET
cjfa-45208	59	16	analyzed	analyze	VERB
cjfa-45208	59	17	revenues	revenue	NOUN
cjfa-45208	59	18	in	in	ADP
cjfa-45208	59	19	own	own	ADJ
cjfa-45208	59	20	income	income	NOUN
cjfa-45208	59	21	was	be	AUX
cjfa-45208	59	22	very	very	ADV
cjfa-45208	59	23	similar	similar	ADJ
cjfa-45208	59	24	,	,	PUNCT
cjfa-45208	59	25	and	and	CCONJ
cjfa-45208	59	26	reaching	reach	VERB
cjfa-45208	59	27	precisely	precisely	ADV
cjfa-45208	59	28	,	,	PUNCT
cjfa-45208	59	29	for	for	ADP
cjfa-45208	59	30	urban	urban	ADJ
cjfa-45208	59	31	municipalities	municipality	NOUN
cjfa-45208	59	32	,	,	PUNCT
cjfa-45208	59	33	the	the	DET
cjfa-45208	59	34	value	value	NOUN
cjfa-45208	59	35	of	of	ADP
cjfa-45208	59	36	24.26	24.26	NUM
cjfa-45208	59	37	%	%	NOUN
cjfa-45208	59	38	,	,	PUNCT
cjfa-45208	59	39	and	and	CCONJ
cjfa-45208	59	40	for	for	ADP
cjfa-45208	59	41	rural	rural	ADJ
cjfa-45208	59	42	municipalities	municipality	NOUN
cjfa-45208	59	43	24.02	24.02	NUM
cjfa-45208	59	44	%	%	NOUN
cjfa-45208	59	45	.	.	PUNCT
cjfa-45208	60	1	it	it	PRON
cjfa-45208	60	2	should	should	AUX
cjfa-45208	60	3	be	be	AUX
cjfa-45208	60	4	noted	note	VERB
cjfa-45208	60	5	that	that	SCONJ
cjfa-45208	60	6	despite	despite	SCONJ
cjfa-45208	60	7	the	the	DET
cjfa-45208	60	8	systematic	systematic	ADJ
cjfa-45208	60	9	increase	increase	NOUN
cjfa-45208	60	10	in	in	ADP
cjfa-45208	60	11	the	the	DET
cjfa-45208	60	12	value	value	NOUN
cjfa-45208	60	13	of	of	ADP
cjfa-45208	60	14	revenues	revenue	NOUN
cjfa-45208	60	15	from	from	ADP
cjfa-45208	60	16	real	real	ADJ
cjfa-45208	60	17	estate	estate	NOUN
cjfa-45208	60	18	tax	tax	NOUN
cjfa-45208	60	19	in	in	ADP
cjfa-45208	60	20	the	the	DET
cjfa-45208	60	21	analyzed	analyze	VERB
cjfa-45208	60	22	period	period	NOUN
cjfa-45208	60	23	,	,	PUNCT
cjfa-45208	60	24	their	their	PRON
cjfa-45208	60	25	share	share	NOUN
cjfa-45208	60	26	in	in	ADP
cjfa-45208	60	27	own	own	ADJ
cjfa-45208	60	28	income	income	NOUN
cjfa-45208	60	29	for	for	ADP
cjfa-45208	60	30	individual	individual	ADJ
cjfa-45208	60	31	municipalities	municipality	NOUN
cjfa-45208	60	32	reached	reach	VERB
cjfa-45208	60	33	a	a	DET
cjfa-45208	60	34	lower	low	ADJ
cjfa-45208	60	35	level	level	NOUN
cjfa-45208	60	36	in	in	ADP
cjfa-45208	60	37	2021	2021	NUM
cjfa-45208	60	38	compared	compare	VERB
cjfa-45208	60	39	to	to	ADP
cjfa-45208	60	40	2017	2017	NUM
cjfa-45208	60	41	.	.	PUNCT
cjfa-45208	61	1	agnieszka	agnieszka	PROPN
cjfa-45208	61	2	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	61	3	-	-	PUNCT
cjfa-45208	61	4	kuzioła208208	kuzioła208208	PROPN
cjfa-45208	61	5	figure	figure	NOUN
cjfa-45208	61	6	1	1	NUM
cjfa-45208	61	7	.	.	PUNCT
cjfa-45208	62	1	the	the	DET
cjfa-45208	62	2	value	value	NOUN
cjfa-45208	62	3	of	of	ADP
cjfa-45208	62	4	revenues	revenue	NOUN
cjfa-45208	62	5	from	from	ADP
cjfa-45208	62	6	real	real	ADJ
cjfa-45208	62	7	estate	estate	NOUN
cjfa-45208	62	8	tax	tax	NOUN
cjfa-45208	62	9	and	and	CCONJ
cjfa-45208	62	10	their	their	PRON
cjfa-45208	62	11	share	share	NOUN
cjfa-45208	62	12	in	in	ADP
cjfa-45208	62	13	the	the	DET
cjfa-45208	62	14	own	own	ADJ
cjfa-45208	62	15	income	income	NOUN
cjfa-45208	62	16	of	of	ADP
cjfa-45208	62	17	municipalities	municipality	NOUN
cjfa-45208	62	18	in	in	ADP
cjfa-45208	62	19	the	the	DET
cjfa-45208	62	20	years	year	NOUN
cjfa-45208	62	21	2017–2021	2017–2021	NUM
cjfa-45208	62	22	recorded	record	VERB
cjfa-45208	62	23	in	in	ADP
cjfa-45208	62	24	urban	urban	ADJ
cjfa-45208	62	25	-	-	PUNCT
cjfa-45208	62	26	rural	rural	ADJ
cjfa-45208	62	27	municipalities	municipality	NOUN
cjfa-45208	62	28	(	(	PUNCT
cjfa-45208	62	29	an	an	DET
cjfa-45208	62	30	increase	increase	NOUN
cjfa-45208	62	31	from	from	ADP
cjfa-45208	62	32	pln	pln	PROPN
cjfa-45208	62	33	4,968.77	4,968.77	NUM
cjfa-45208	62	34	million	million	NUM
cjfa-45208	62	35	in	in	ADP
cjfa-45208	62	36	2017	2017	NUM
cjfa-45208	62	37	to	to	ADP
cjfa-45208	62	38	pln	pln	PROPN
cjfa-45208	62	39	6,103.05	6,103.05	NUM
cjfa-45208	62	40	million	million	NUM
cjfa-45208	62	41	in	in	ADP
cjfa-45208	62	42	2021	2021	NUM
cjfa-45208	62	43	)	)	PUNCT
cjfa-45208	62	44	.	.	PUNCT
cjfa-45208	63	1	on	on	ADP
cjfa-45208	63	2	the	the	DET
cjfa-45208	63	3	other	other	ADJ
cjfa-45208	63	4	hand	hand	NOUN
cjfa-45208	63	5	,	,	PUNCT
cjfa-45208	63	6	urban	urban	ADJ
cjfa-45208	63	7	municipalities	municipality	NOUN
cjfa-45208	63	8	were	be	AUX
cjfa-45208	63	9	characterized	characterize	VERB
cjfa-45208	63	10	by	by	ADP
cjfa-45208	63	11	the	the	DET
cjfa-45208	63	12	smallest	small	ADJ
cjfa-45208	63	13	increase	increase	NOUN
cjfa-45208	63	14	.	.	PUNCT
cjfa-45208	64	1	in	in	ADP
cjfa-45208	64	2	the	the	DET
cjfa-45208	64	3	case	case	NOUN
cjfa-45208	64	4	of	of	ADP
cjfa-45208	64	5	these	these	DET
cjfa-45208	64	6	units	unit	NOUN
cjfa-45208	64	7	,	,	PUNCT
cjfa-45208	64	8	the	the	DET
cjfa-45208	64	9	value	value	NOUN
cjfa-45208	64	10	of	of	ADP
cjfa-45208	64	11	revenues	revenue	NOUN
cjfa-45208	64	12	from	from	ADP
cjfa-45208	64	13	real	real	ADJ
cjfa-45208	64	14	estate	estate	NOUN
cjfa-45208	64	15	tax	tax	NOUN
cjfa-45208	64	16	increased	increase	VERB
cjfa-45208	64	17	by	by	ADP
cjfa-45208	64	18	17.21	17.21	NUM
cjfa-45208	64	19	%	%	NOUN
cjfa-45208	64	20	(	(	PUNCT
cjfa-45208	64	21	an	an	DET
cjfa-45208	64	22	increase	increase	NOUN
cjfa-45208	64	23	from	from	ADP
cjfa-45208	64	24	pln	pln	PROPN
cjfa-45208	64	25	3,505.44	3,505.44	NUM
cjfa-45208	64	26	million	million	NUM
cjfa-45208	64	27	in	in	ADP
cjfa-45208	64	28	2017	2017	NUM
cjfa-45208	64	29	to	to	ADP
cjfa-45208	64	30	pln	pln	PROPN
cjfa-45208	64	31	4,108.61	4,108.61	NUM
cjfa-45208	64	32	million	million	NUM
cjfa-45208	64	33	in	in	ADP
cjfa-45208	64	34	2021	2021	NUM
cjfa-45208	64	35	)	)	PUNCT
cjfa-45208	64	36	.	.	PUNCT
cjfa-45208	65	1	in	in	ADP
cjfa-45208	65	2	turn	turn	NOUN
cjfa-45208	65	3	,	,	PUNCT
cjfa-45208	65	4	in	in	ADP
cjfa-45208	65	5	rural	rural	ADJ
cjfa-45208	65	6	municipalities	municipality	NOUN
cjfa-45208	65	7	,	,	PUNCT
cjfa-45208	65	8	the	the	DET
cjfa-45208	65	9	increase	increase	NOUN
cjfa-45208	65	10	in	in	ADP
cjfa-45208	65	11	the	the	DET
cjfa-45208	65	12	value	value	NOUN
cjfa-45208	65	13	of	of	ADP
cjfa-45208	65	14	revenues	revenue	NOUN
cjfa-45208	65	15	from	from	ADP
cjfa-45208	65	16	real	real	ADJ
cjfa-45208	65	17	estate	estate	NOUN
cjfa-45208	65	18	tax	tax	NOUN
cjfa-45208	65	19	was	be	AUX
cjfa-45208	65	20	20.77	20.77	NUM
cjfa-45208	65	21	%	%	NOUN
cjfa-45208	65	22	,	,	PUNCT
cjfa-45208	65	23	while	while	SCONJ
cjfa-45208	65	24	in	in	ADP
cjfa-45208	65	25	towns	town	NOUN
cjfa-45208	65	26	with	with	ADP
cjfa-45208	65	27	poviat	poviat	ADJ
cjfa-45208	65	28	rights	right	NOUN
cjfa-45208	65	29	18.13	18.13	NUM
cjfa-45208	65	30	%	%	NOUN
cjfa-45208	65	31	.	.	PUNCT
cjfa-45208	66	1	on	on	ADP
cjfa-45208	66	2	the	the	DET
cjfa-45208	66	3	other	other	ADJ
cjfa-45208	66	4	hand	hand	NOUN
cjfa-45208	66	5	,	,	PUNCT
cjfa-45208	66	6	referring	refer	VERB
cjfa-45208	66	7	to	to	ADP
cjfa-45208	66	8	the	the	DET
cjfa-45208	66	9	increase	increase	NOUN
cjfa-45208	66	10	in	in	ADP
cjfa-45208	66	11	the	the	DET
cjfa-45208	66	12	value	value	NOUN
cjfa-45208	66	13	of	of	ADP
cjfa-45208	66	14	given	give	VERB
cjfa-45208	66	15	revenues	revenue	NOUN
cjfa-45208	66	16	from	from	ADP
cjfa-45208	66	17	year	year	NOUN
cjfa-45208	66	18	to	to	ADP
cjfa-45208	66	19	year	year	NOUN
cjfa-45208	66	20	,	,	PUNCT
cjfa-45208	66	21	the	the	DET
cjfa-45208	66	22	largest	large	ADJ
cjfa-45208	66	23	increase	increase	NOUN
cjfa-45208	66	24	was	be	AUX
cjfa-45208	66	25	recorded	record	VERB
cjfa-45208	66	26	for	for	ADP
cjfa-45208	66	27	individual	individual	ADJ
cjfa-45208	66	28	municipalities	municipality	NOUN
cjfa-45208	66	29	at	at	ADP
cjfa-45208	66	30	the	the	DET
cjfa-45208	66	31	turn	turn	NOUN
cjfa-45208	66	32	of	of	ADP
cjfa-45208	66	33	2020	2020	NUM
cjfa-45208	66	34	-	-	SYM
cjfa-45208	66	35	2021	2021	NUM
cjfa-45208	66	36	.	.	PUNCT
cjfa-45208	67	1	in	in	ADP
cjfa-45208	67	2	the	the	DET
cjfa-45208	67	3	case	case	NOUN
cjfa-45208	67	4	of	of	ADP
cjfa-45208	67	5	towns	town	NOUN
cjfa-45208	67	6	with	with	ADP
cjfa-45208	67	7	poviat	poviat	ADJ
cjfa-45208	67	8	rights	right	NOUN
cjfa-45208	67	9	,	,	PUNCT
cjfa-45208	67	10	the	the	DET
cjfa-45208	67	11	given	give	VERB
cjfa-45208	67	12	revenues	revenue	NOUN
cjfa-45208	67	13	increased	increase	VERB
cjfa-45208	67	14	by	by	ADP
cjfa-45208	67	15	8.27	8.27	NUM
cjfa-45208	67	16	%	%	NOUN
cjfa-45208	67	17	,	,	PUNCT
cjfa-45208	67	18	while	while	SCONJ
cjfa-45208	67	19	in	in	ADP
cjfa-45208	67	20	the	the	DET
cjfa-45208	67	21	case	case	NOUN
cjfa-45208	67	22	of	of	ADP
cjfa-45208	67	23	urban	urban	ADJ
cjfa-45208	67	24	,	,	PUNCT
cjfa-45208	67	25	rural	rural	ADJ
cjfa-45208	67	26	,	,	PUNCT
cjfa-45208	67	27	and	and	CCONJ
cjfa-45208	67	28	urban	urban	ADJ
cjfa-45208	67	29	-	-	PUNCT
cjfa-45208	67	30	rural	rural	ADJ
cjfa-45208	67	31	municipalities	municipality	NOUN
cjfa-45208	67	32	it	it	PRON
cjfa-45208	67	33	amounted	amount	VERB
cjfa-45208	67	34	to	to	ADP
cjfa-45208	67	35	6.59	6.59	NUM
cjfa-45208	67	36	%	%	NOUN
cjfa-45208	67	37	,	,	PUNCT
cjfa-45208	67	38	7.60	7.60	NUM
cjfa-45208	67	39	%	%	NOUN
cjfa-45208	67	40	,	,	PUNCT
cjfa-45208	67	41	and	and	CCONJ
cjfa-45208	67	42	8.26	8.26	NUM
cjfa-45208	67	43	%	%	NOUN
cjfa-45208	67	44	,	,	PUNCT
cjfa-45208	67	45	respectively	respectively	ADV
cjfa-45208	67	46	.	.	PUNCT
cjfa-45208	68	1	taking	take	VERB
cjfa-45208	68	2	into	into	ADP
cjfa-45208	68	3	account	account	NOUN
cjfa-45208	68	4	the	the	DET
cjfa-45208	68	5	share	share	NOUN
cjfa-45208	68	6	of	of	ADP
cjfa-45208	68	7	revenues	revenue	NOUN
cjfa-45208	68	8	from	from	ADP
cjfa-45208	68	9	real	real	ADJ
cjfa-45208	68	10	estate	estate	NOUN
cjfa-45208	68	11	tax	tax	NOUN
cjfa-45208	68	12	in	in	ADP
cjfa-45208	68	13	own	own	ADJ
cjfa-45208	68	14	income	income	NOUN
cjfa-45208	68	15	,	,	PUNCT
cjfa-45208	68	16	it	it	PRON
cjfa-45208	68	17	can	can	AUX
cjfa-45208	68	18	be	be	AUX
cjfa-45208	68	19	seen	see	VERB
cjfa-45208	68	20	that	that	SCONJ
cjfa-45208	68	21	urban	urban	ADJ
cjfa-45208	68	22	-	-	PUNCT
cjfa-45208	68	23	rural	rural	ADJ
cjfa-45208	68	24	municipalities	municipality	NOUN
cjfa-45208	68	25	had	have	VERB
cjfa-45208	68	26	the	the	DET
cjfa-45208	68	27	largest	large	ADJ
cjfa-45208	68	28	share	share	NOUN
cjfa-45208	68	29	,	,	PUNCT
cjfa-45208	68	30	while	while	SCONJ
cjfa-45208	68	31	towns	town	NOUN
cjfa-45208	68	32	with	with	ADP
cjfa-45208	68	33	poviat	poviat	ADJ
cjfa-45208	68	34	rights	right	NOUN
cjfa-45208	68	35	had	have	VERB
cjfa-45208	68	36	the	the	DET
cjfa-45208	68	37	smallest	small	ADJ
cjfa-45208	68	38	share	share	NOUN
cjfa-45208	68	39	.	.	PUNCT
cjfa-45208	69	1	the	the	DET
cjfa-45208	69	2	average	average	ADJ
cjfa-45208	69	3	annual	annual	ADJ
cjfa-45208	69	4	share	share	NOUN
cjfa-45208	69	5	for	for	ADP
cjfa-45208	69	6	urban	urban	ADJ
cjfa-45208	69	7	-	-	PUNCT
cjfa-45208	69	8	rural	rural	ADJ
cjfa-45208	69	9	municipalities	municipality	NOUN
cjfa-45208	69	10	was	be	AUX
cjfa-45208	69	11	26.44	26.44	NUM
cjfa-45208	69	12	%	%	NOUN
cjfa-45208	69	13	,	,	PUNCT
cjfa-45208	69	14	while	while	SCONJ
cjfa-45208	69	15	for	for	ADP
cjfa-45208	69	16	towns	town	NOUN
cjfa-45208	69	17	with	with	ADP
cjfa-45208	69	18	poviat	poviat	ADJ
cjfa-45208	69	19	rights	right	NOUN
cjfa-45208	69	20	it	it	PRON
cjfa-45208	69	21	was	be	AUX
cjfa-45208	69	22	16.62	16.62	NUM
cjfa-45208	69	23	%	%	NOUN
cjfa-45208	69	24	.	.	PUNCT
cjfa-45208	70	1	in	in	ADP
cjfa-45208	70	2	the	the	DET
cjfa-45208	70	3	case	case	NOUN
cjfa-45208	70	4	of	of	ADP
cjfa-45208	70	5	urban	urban	ADJ
cjfa-45208	70	6	and	and	CCONJ
cjfa-45208	70	7	rural	rural	ADJ
cjfa-45208	70	8	municipalities	municipality	NOUN
cjfa-45208	70	9	,	,	PUNCT
cjfa-45208	70	10	the	the	DET
cjfa-45208	70	11	average	average	ADJ
cjfa-45208	70	12	annual	annual	ADJ
cjfa-45208	70	13	share	share	NOUN
cjfa-45208	70	14	of	of	ADP
cjfa-45208	70	15	the	the	DET
cjfa-45208	70	16	analysed	analyse	VERB
cjfa-45208	70	17	revenues	revenue	NOUN
cjfa-45208	70	18	in	in	ADP
cjfa-45208	70	19	own	own	ADJ
cjfa-45208	70	20	income	income	NOUN
cjfa-45208	70	21	was	be	AUX
cjfa-45208	70	22	very	very	ADV
cjfa-45208	70	23	similar	similar	ADJ
cjfa-45208	70	24	,	,	PUNCT
cjfa-45208	70	25	and	and	CCONJ
cjfa-45208	70	26	reaching	reach	VERB
cjfa-45208	70	27	precisely	precisely	ADV
cjfa-45208	70	28	,	,	PUNCT
cjfa-45208	70	29	for	for	ADP
cjfa-45208	70	30	urban	urban	ADJ
cjfa-45208	70	31	municipalities	municipality	NOUN
cjfa-45208	70	32	,	,	PUNCT
cjfa-45208	70	33	the	the	DET
cjfa-45208	70	34	value	value	NOUN
cjfa-45208	70	35	of	of	ADP
cjfa-45208	70	36	24.26	24.26	NUM
cjfa-45208	70	37	%	%	NOUN
cjfa-45208	70	38	,	,	PUNCT
cjfa-45208	70	39	and	and	CCONJ
cjfa-45208	70	40	for	for	ADP
cjfa-45208	70	41	rural	rural	ADJ
cjfa-45208	70	42	municipalities	municipality	NOUN
cjfa-45208	70	43	24.02	24.02	NUM
cjfa-45208	70	44	%	%	NOUN
cjfa-45208	70	45	.	.	PUNCT
cjfa-45208	71	1	it	it	PRON
cjfa-45208	71	2	should	should	AUX
cjfa-45208	71	3	be	be	AUX
cjfa-45208	71	4	noted	note	VERB
cjfa-45208	71	5	that	that	SCONJ
cjfa-45208	71	6	despite	despite	SCONJ
cjfa-45208	71	7	the	the	DET
cjfa-45208	71	8	systematic	systematic	ADJ
cjfa-45208	71	9	increase	increase	NOUN
cjfa-45208	71	10	in	in	ADP
cjfa-45208	71	11	the	the	DET
cjfa-45208	71	12	value	value	NOUN
cjfa-45208	71	13	of	of	ADP
cjfa-45208	71	14	revenues	revenue	NOUN
cjfa-45208	71	15	from	from	ADP
cjfa-45208	71	16	real	real	ADJ
cjfa-45208	71	17	estate	estate	NOUN
cjfa-45208	71	18	tax	tax	NOUN
cjfa-45208	71	19	in	in	ADP
cjfa-45208	71	20	the	the	DET
cjfa-45208	71	21	analysed	analyse	VERB
cjfa-45208	71	22	period	period	NOUN
cjfa-45208	71	23	,	,	PUNCT
cjfa-45208	71	24	their	their	PRON
cjfa-45208	71	25	share	share	NOUN
cjfa-45208	71	26	in	in	ADP
cjfa-45208	71	27	own	own	ADJ
cjfa-45208	71	28	income	income	NOUN
cjfa-45208	71	29	for	for	ADP
cjfa-45208	71	30	individual	individual	ADJ
cjfa-45208	71	31	municipalities	municipality	NOUN
cjfa-45208	71	32	reached	reach	VERB
cjfa-45208	71	33	a	a	DET
cjfa-45208	71	34	lower	low	ADJ
cjfa-45208	71	35	level	level	NOUN
cjfa-45208	71	36	in	in	ADP
cjfa-45208	71	37	2021	2021	NUM
cjfa-45208	71	38	compared	compare	VERB
cjfa-45208	71	39	to	to	ADP
cjfa-45208	71	40	2017	2017	NUM
cjfa-45208	71	41	.	.	PUNCT
cjfa-45208	72	1	figure	figure	NOUN
cjfa-45208	72	2	1	1	NUM
cjfa-45208	72	3	.	.	PUNCT
cjfa-45208	73	1	the	the	DET
cjfa-45208	73	2	value	value	NOUN
cjfa-45208	73	3	of	of	ADP
cjfa-45208	73	4	revenues	revenue	NOUN
cjfa-45208	73	5	from	from	ADP
cjfa-45208	73	6	real	real	ADJ
cjfa-45208	73	7	estate	estate	NOUN
cjfa-45208	73	8	tax	tax	NOUN
cjfa-45208	73	9	and	and	CCONJ
cjfa-45208	73	10	their	their	PRON
cjfa-45208	73	11	share	share	NOUN
cjfa-45208	73	12	in	in	ADP
cjfa-45208	73	13	the	the	DET
cjfa-45208	73	14	own	own	ADJ
cjfa-45208	73	15	income	income	NOUN
cjfa-45208	73	16	of	of	ADP
cjfa-45208	73	17	municipalities	municipality	NOUN
cjfa-45208	73	18	in	in	ADP
cjfa-45208	73	19	the	the	DET
cjfa-45208	73	20	years	year	NOUN
cjfa-45208	73	21	2017	2017	NUM
cjfa-45208	73	22	-	-	SYM
cjfa-45208	73	23	2021	2021	NUM
cjfa-45208	73	24	17,5	17,5	NUM
cjfa-45208	73	25	%	%	NOUN
cjfa-45208	73	26	16,8	16,8	NUM
cjfa-45208	73	27	%	%	NOUN
cjfa-45208	73	28	16,4	16,4	NUM
cjfa-45208	73	29	%	%	NOUN
cjfa-45208	73	30	16,5	16,5	NUM
cjfa-45208	73	31	%	%	NOUN
cjfa-45208	73	32	15,9	15,9	NUM
cjfa-45208	73	33	%	%	NOUN
cjfa-45208	73	34	26,5	26,5	NUM
cjfa-45208	73	35	%	%	NOUN
cjfa-45208	73	36	25,0	25,0	NUM
cjfa-45208	73	37	%	%	NOUN
cjfa-45208	73	38	23,8	23,8	NUM
cjfa-45208	73	39	%	%	NOUN
cjfa-45208	74	1	23,2	23,2	NUM
cjfa-45208	74	2	%	%	NOUN
cjfa-45208	74	3	22,8	22,8	NUM
cjfa-45208	74	4	%	%	NOUN
cjfa-45208	74	5	27,4	27,4	NUM
cjfa-45208	74	6	%	%	NOUN
cjfa-45208	74	7	25,7	25,7	NUM
cjfa-45208	74	8	%	%	NOUN
cjfa-45208	74	9	23,5	23,5	NOUN
cjfa-45208	74	10	%	%	NOUN
cjfa-45208	74	11	21,2	21,2	NUM
cjfa-45208	74	12	%	%	NOUN
cjfa-45208	74	13	22,3	22,3	NUM
cjfa-45208	74	14	%	%	NOUN
cjfa-45208	74	15	29,3	29,3	NUM
cjfa-45208	74	16	%	%	NOUN
cjfa-45208	74	17	27,8	27,8	NUM
cjfa-45208	74	18	%	%	NOUN
cjfa-45208	74	19	25,9	25,9	NUM
cjfa-45208	74	20	%	%	NOUN
cjfa-45208	74	21	24,5	24,5	NUM
cjfa-45208	74	22	%	%	NOUN
cjfa-45208	74	23	24,7	24,7	NUM
cjfa-45208	74	24	%	%	NOUN
cjfa-45208	75	1	8456,48	8456,48	NUM
cjfa-45208	75	2	8817,00	8817,00	NUM
cjfa-45208	75	3	9023,38	9023,38	NUM
cjfa-45208	76	1	9226,68	9226,68	NUM
cjfa-45208	76	2	9989,81	9989,81	NUM
cjfa-45208	76	3	3505,44	3505,44	NUM
cjfa-45208	76	4	3610,79	3610,79	NUM
cjfa-45208	76	5	3718,14	3718,14	NUM
cjfa-45208	76	6	3854,54	3854,54	NUM
cjfa-45208	76	7	4108,61	4108,61	NUM
cjfa-45208	77	1	4898,28	4898,28	NUM
cjfa-45208	78	1	5038,60	5038,60	NUM
cjfa-45208	78	2	5212,01	5212,01	ADJ
cjfa-45208	78	3	5497,73	5497,73	NUM
cjfa-45208	79	1	5915,564968,77	5915,564968,77	NOUN
cjfa-45208	79	2	5150,97	5150,97	NUM
cjfa-45208	79	3	5345,75	5345,75	NOUN
cjfa-45208	79	4	5636,93	5636,93	NUM
cjfa-45208	79	5	6103,05	6103,05	NUM
cjfa-45208	79	6	0,00	0,00	PROPN
cjfa-45208	79	7	2000,00	2000,00	NUM
cjfa-45208	79	8	4000,00	4000,00	PROPN
cjfa-45208	79	9	6000,00	6000,00	ADJ
cjfa-45208	79	10	8000,00	8000,00	NUM
cjfa-45208	79	11	10000,00	10000,00	NUM
cjfa-45208	79	12	12000,00	12000,00	NUM
cjfa-45208	79	13	0,0	0,0	NUM
cjfa-45208	79	14	%	%	NOUN
cjfa-45208	79	15	5,0	5,0	NUM
cjfa-45208	79	16	%	%	NOUN
cjfa-45208	79	17	10,0	10,0	NOUN
cjfa-45208	79	18	%	%	NOUN
cjfa-45208	79	19	15,0	15,0	NUM
cjfa-45208	79	20	%	%	NOUN
cjfa-45208	79	21	20,0	20,0	NOUN
cjfa-45208	79	22	%	%	NOUN
cjfa-45208	79	23	25,0	25,0	NUM
cjfa-45208	79	24	%	%	NOUN
cjfa-45208	79	25	30,0	30,0	NUM
cjfa-45208	79	26	%	%	NOUN
cjfa-45208	79	27	35,0	35,0	NUM
cjfa-45208	79	28	%	%	NOUN
cjfa-45208	79	29	2017	2017	NUM
cjfa-45208	79	30	2018	2018	NUM
cjfa-45208	79	31	2019	2019	NUM
cjfa-45208	79	32	2020	2020	NUM
cjfa-45208	79	33	2021	2021	NUM
cjfa-45208	79	34	va	va	NOUN
cjfa-45208	79	35	lu	lu	PROPN
cjfa-45208	79	36	e	e	PROPN
cjfa-45208	79	37	in	in	ADP
cjfa-45208	79	38	m	m	PROPN
cjfa-45208	79	39	ill	ill	PROPN
cjfa-45208	79	40	io	io	ADP
cjfa-45208	79	41	n	n	X
cjfa-45208	79	42	pl	pl	PROPN
cjfa-45208	79	43	n	n	ADV
cjfa-45208	79	44	sh	sh	PROPN
cjfa-45208	79	45	ar	ar	PROPN
cjfa-45208	79	46	e	e	PROPN
cjfa-45208	79	47	in	in	ADP
cjfa-45208	79	48	%	%	NOUN
cjfa-45208	79	49	towns	town	NOUN
cjfa-45208	79	50	with	with	ADP
cjfa-45208	79	51	poviat	poviat	ADJ
cjfa-45208	79	52	rights	right	NOUN
cjfa-45208	79	53	urban	urban	ADJ
cjfa-45208	79	54	municipalities	municipality	NOUN
cjfa-45208	79	55	rural	rural	ADJ
cjfa-45208	79	56	municipalities	municipality	NOUN
cjfa-45208	79	57	urban	urban	ADJ
cjfa-45208	79	58	-	-	PUNCT
cjfa-45208	79	59	rural	rural	ADJ
cjfa-45208	79	60	municipalities	municipality	NOUN
cjfa-45208	79	61	towns	town	NOUN
cjfa-45208	79	62	with	with	ADP
cjfa-45208	79	63	poviat	poviat	ADJ
cjfa-45208	79	64	rights	right	NOUN
cjfa-45208	79	65	urban	urban	ADJ
cjfa-45208	79	66	municipalities	municipality	NOUN
cjfa-45208	79	67	rural	rural	ADJ
cjfa-45208	79	68	municipalities	municipality	NOUN
cjfa-45208	79	69	urban	urban	ADJ
cjfa-45208	79	70	-	-	PUNCT
cjfa-45208	79	71	rural	rural	ADJ
cjfa-45208	79	72	municipalities	municipality	NOUN
cjfa-45208	79	73	s	s	PART
cjfa-45208	79	74	o	o	NOUN
cjfa-45208	79	75	u	u	NOUN
cjfa-45208	79	76	r	r	NOUN
cjfa-45208	79	77	c	c	NOUN
cjfa-45208	79	78	e	e	NOUN
cjfa-45208	79	79	:	:	PUNCT
cjfa-45208	79	80	own	own	ADJ
cjfa-45208	79	81	study	study	NOUN
cjfa-45208	79	82	based	base	VERB
cjfa-45208	79	83	on	on	ADP
cjfa-45208	79	84	:	:	PUNCT
cjfa-45208	79	85	annexes	annexe	NOUN
cjfa-45208	79	86	to	to	ADP
cjfa-45208	79	87	the	the	DET
cjfa-45208	79	88	information	information	NOUN
cjfa-45208	79	89	on	on	ADP
cjfa-45208	79	90	the	the	DET
cjfa-45208	79	91	execution	execution	NOUN
cjfa-45208	79	92	of	of	ADP
cjfa-45208	79	93	local	local	ADJ
cjfa-45208	79	94	government	government	NOUN
cjfa-45208	79	95	budgets	budget	NOUN
cjfa-45208	79	96	for	for	ADP
cjfa-45208	79	97	2017	2017	NUM
cjfa-45208	79	98	,	,	PUNCT
cjfa-45208	79	99	2018	2018	NUM
cjfa-45208	79	100	,	,	PUNCT
cjfa-45208	79	101	2019	2019	NUM
cjfa-45208	79	102	,	,	PUNCT
cjfa-45208	79	103	2020	2020	NUM
cjfa-45208	79	104	,	,	PUNCT
cjfa-45208	79	105	2021	2021	NUM
cjfa-45208	79	106	.	.	PUNCT
cjfa-45208	80	1	in	in	ADP
cjfa-45208	80	2	order	order	NOUN
cjfa-45208	80	3	to	to	PART
cjfa-45208	80	4	illustrate	illustrate	VERB
cjfa-45208	80	5	the	the	DET
cjfa-45208	80	6	scale	scale	NOUN
cjfa-45208	80	7	of	of	ADP
cjfa-45208	80	8	using	use	VERB
cjfa-45208	80	9	the	the	DET
cjfa-45208	80	10	powers	power	NOUN
cjfa-45208	80	11	of	of	ADP
cjfa-45208	80	12	municipalities	municipality	NOUN
cjfa-45208	80	13	in	in	ADP
cjfa-45208	80	14	the	the	DET
cjfa-45208	80	15	field	field	NOUN
cjfa-45208	80	16	of	of	ADP
cjfa-45208	80	17	real	real	ADJ
cjfa-45208	80	18	estate	estate	NOUN
cjfa-45208	80	19	tax	tax	NOUN
cjfa-45208	80	20	,	,	PUNCT
cjfa-45208	80	21	figure	figure	NOUN
cjfa-45208	80	22	2	2	NUM
cjfa-45208	80	23	presents	present	VERB
cjfa-45208	80	24	the	the	DET
cjfa-45208	80	25	overall	overall	ADJ
cjfa-45208	80	26	value	value	NOUN
cjfa-45208	80	27	of	of	ADP
cjfa-45208	80	28	the	the	DET
cjfa-45208	80	29	financial	financial	ADJ
cjfa-45208	80	30	effects	effect	NOUN
cjfa-45208	80	31	of	of	ADP
cjfa-45208	80	32	the	the	DET
cjfa-45208	80	33	use	use	NOUN
cjfa-45208	80	34	of	of	ADP
cjfa-45208	80	35	fiscal	fiscal	ADJ
cjfa-45208	80	36	sovereignty	sovereignty	NOUN
cjfa-45208	80	37	instruments	instrument	NOUN
cjfa-45208	80	38	within	within	ADP
cjfa-45208	80	39	a	a	DET
cjfa-45208	80	40	given	give	VERB
cjfa-45208	80	41	tax	tax	NOUN
cjfa-45208	80	42	.	.	PUNCT
cjfa-45208	81	1	as	as	SCONJ
cjfa-45208	81	2	can	can	AUX
cjfa-45208	81	3	be	be	AUX
cjfa-45208	81	4	seen	see	VERB
cjfa-45208	81	5	,	,	PUNCT
cjfa-45208	81	6	the	the	DET
cjfa-45208	81	7	value	value	NOUN
cjfa-45208	81	8	of	of	ADP
cjfa-45208	81	9	the	the	DET
cjfa-45208	81	10	financial	financial	ADJ
cjfa-45208	81	11	effects	effect	NOUN
cjfa-45208	81	12	of	of	ADP
cjfa-45208	81	13	fiscal	fiscal	ADJ
cjfa-45208	81	14	sovereignty	sovereignty	NOUN
cjfa-45208	81	15	in	in	ADP
cjfa-45208	81	16	the	the	DET
cjfa-45208	81	17	field	field	NOUN
cjfa-45208	81	18	of	of	ADP
cjfa-45208	81	19	real	real	ADJ
cjfa-45208	81	20	estate	estate	NOUN
cjfa-45208	81	21	tax	tax	NOUN
cjfa-45208	81	22	for	for	ADP
cjfa-45208	81	23	individual	individual	ADJ
cjfa-45208	81	24	types	type	NOUN
cjfa-45208	81	25	of	of	ADP
cjfa-45208	81	26	municipalities	municipality	NOUN
cjfa-45208	81	27	was	be	AUX
cjfa-45208	81	28	systematically	systematically	ADV
cjfa-45208	81	29	growing	grow	VERB
cjfa-45208	81	30	,	,	PUNCT
cjfa-45208	81	31	except	except	SCONJ
cjfa-45208	81	32	for	for	ADP
cjfa-45208	81	33	2020	2020	NUM
cjfa-45208	81	34	,	,	PUNCT
cjfa-45208	81	35	when	when	SCONJ
cjfa-45208	81	36	a	a	DET
cjfa-45208	81	37	decrease	decrease	NOUN
cjfa-45208	81	38	in	in	ADP
cjfa-45208	81	39	value	value	NOUN
cjfa-45208	81	40	was	be	AUX
cjfa-45208	81	41	recorded	record	VERB
cjfa-45208	81	42	.	.	PUNCT
cjfa-45208	82	1	it	it	PRON
cjfa-45208	82	2	should	should	AUX
cjfa-45208	82	3	be	be	AUX
cjfa-45208	82	4	noted	note	VERB
cjfa-45208	82	5	,	,	PUNCT
cjfa-45208	82	6	however	however	ADV
cjfa-45208	82	7	,	,	PUNCT
cjfa-45208	82	8	that	that	SCONJ
cjfa-45208	82	9	in	in	ADP
cjfa-45208	82	10	the	the	DET
cjfa-45208	82	11	case	case	NOUN
cjfa-45208	82	12	of	of	ADP
cjfa-45208	82	13	towns	town	NOUN
cjfa-45208	82	14	with	with	ADP
cjfa-45208	82	15	poviat	poviat	ADJ
cjfa-45208	82	16	rights	right	NOUN
cjfa-45208	82	17	,	,	PUNCT
cjfa-45208	82	18	an	an	DET
cjfa-45208	82	19	increase	increase	NOUN
cjfa-45208	82	20	in	in	ADP
cjfa-45208	82	21	a	a	DET
cjfa-45208	82	22	given	give	VERB
cjfa-45208	82	23	value	value	NOUN
cjfa-45208	82	24	was	be	AUX
cjfa-45208	82	25	recorded	record	VERB
cjfa-45208	82	26	each	each	DET
cjfa-45208	82	27	year	year	NOUN
cjfa-45208	82	28	.	.	PUNCT
cjfa-45208	83	1	in	in	ADP
cjfa-45208	83	2	addition	addition	NOUN
cjfa-45208	83	3	,	,	PUNCT
cjfa-45208	83	4	it	it	PRON
cjfa-45208	83	5	can	can	AUX
cjfa-45208	83	6	be	be	AUX
cjfa-45208	83	7	seen	see	VERB
cjfa-45208	83	8	that	that	SCONJ
cjfa-45208	83	9	the	the	DET
cjfa-45208	83	10	financial	financial	ADJ
cjfa-45208	83	11	effects	effect	NOUN
cjfa-45208	83	12	of	of	ADP
cjfa-45208	83	13	fiscal	fiscal	ADJ
cjfa-45208	83	14	sovereignty	sovereignty	NOUN
cjfa-45208	83	15	in	in	ADP
cjfa-45208	83	16	the	the	DET
cjfa-45208	83	17	field	field	NOUN
cjfa-45208	83	18	of	of	ADP
cjfa-45208	83	19	real	real	ADJ
cjfa-45208	83	20	estate	estate	NOUN
cjfa-45208	83	21	tax	tax	NOUN
cjfa-45208	83	22	constitute	constitute	VERB
cjfa-45208	83	23	a	a	DET
cjfa-45208	83	24	significant	significant	ADJ
cjfa-45208	83	25	percentage	percentage	NOUN
cjfa-45208	83	26	of	of	ADP
cjfa-45208	83	27	the	the	DET
cjfa-45208	83	28	value	value	NOUN
cjfa-45208	83	29	of	of	ADP
cjfa-45208	83	30	the	the	DET
cjfa-45208	83	31	financial	financial	ADJ
cjfa-45208	83	32	effects	effect	NOUN
cjfa-45208	83	33	of	of	ADP
cjfa-45208	83	34	fiscal	fiscal	ADJ
cjfa-45208	83	35	sovereignty	sovereignty	NOUN
cjfa-45208	83	36	in	in	ADP
cjfa-45208	83	37	total	total	ADJ
cjfa-45208	83	38	taxes	taxis	NOUN
cjfa-45208	83	39	.	.	PUNCT
cjfa-45208	84	1	in	in	ADP
cjfa-45208	84	2	2021	2021	NUM
cjfa-45208	84	3	,	,	PUNCT
cjfa-45208	84	4	for	for	ADP
cjfa-45208	84	5	towns	town	NOUN
cjfa-45208	84	6	with	with	ADP
cjfa-45208	84	7	poviat	poviat	ADJ
cjfa-45208	84	8	rights	right	NOUN
cjfa-45208	84	9	,	,	PUNCT
cjfa-45208	84	10	their	their	PRON
cjfa-45208	84	11	share	share	NOUN
cjfa-45208	84	12	was	be	AUX
cjfa-45208	84	13	58.85	58.85	NUM
cjfa-45208	84	14	%	%	NOUN
cjfa-45208	84	15	,	,	PUNCT
cjfa-45208	84	16	while	while	SCONJ
cjfa-45208	84	17	for	for	ADP
cjfa-45208	84	18	rural	rural	ADJ
cjfa-45208	84	19	municipalities	municipality	NOUN
cjfa-45208	84	20	it	it	PRON
cjfa-45208	84	21	was	be	AUX
cjfa-45208	84	22	68.45	68.45	NUM
cjfa-45208	84	23	%	%	NOUN
cjfa-45208	84	24	.	.	PUNCT
cjfa-45208	85	1	in	in	ADP
cjfa-45208	85	2	the	the	DET
cjfa-45208	85	3	case	case	NOUN
cjfa-45208	85	4	of	of	ADP
cjfa-45208	85	5	urban	urban	ADJ
cjfa-45208	85	6	and	and	CCONJ
cjfa-45208	85	7	urban	urban	ADJ
cjfa-45208	85	8	-	-	PUNCT
cjfa-45208	85	9	rural	rural	ADJ
cjfa-45208	85	10	municipalities	municipality	NOUN
cjfa-45208	85	11	,	,	PUNCT
cjfa-45208	85	12	the	the	DET
cjfa-45208	85	13	share	share	NOUN
cjfa-45208	85	14	was	be	AUX
cjfa-45208	85	15	very	very	ADV
cjfa-45208	85	16	similar	similar	ADJ
cjfa-45208	85	17	and	and	CCONJ
cjfa-45208	85	18	in	in	ADP
cjfa-45208	85	19	2021	2021	NUM
cjfa-45208	85	20	amounted	amount	VERB
cjfa-45208	85	21	to	to	ADP
cjfa-45208	85	22	74.8	74.8	NUM
cjfa-45208	85	23	%	%	NOUN
cjfa-45208	85	24	and	and	CCONJ
cjfa-45208	85	25	73.3	73.3	NUM
cjfa-45208	85	26	%	%	NOUN
cjfa-45208	85	27	,	,	PUNCT
cjfa-45208	85	28	respectively	respectively	ADV
cjfa-45208	85	29	.	.	PUNCT
cjfa-45208	86	1	the	the	DET
cjfa-45208	86	2	financial	financial	ADJ
cjfa-45208	86	3	effects	effect	NOUN
cjfa-45208	86	4	of	of	ADP
cjfa-45208	86	5	the	the	DET
cjfa-45208	86	6	fiscal	fiscal	ADJ
cjfa-45208	86	7	sovereignty	sovereignty	NOUN
cjfa-45208	86	8	…	…	SYM
cjfa-45208	86	9	209209	209209	NUM
cjfa-45208	86	10	figure	figure	NOUN
cjfa-45208	86	11	2	2	NUM
cjfa-45208	86	12	.	.	PUNCT
cjfa-45208	87	1	the	the	DET
cjfa-45208	87	2	value	value	NOUN
cjfa-45208	87	3	of	of	ADP
cjfa-45208	87	4	the	the	DET
cjfa-45208	87	5	financial	financial	ADJ
cjfa-45208	87	6	effects	effect	NOUN
cjfa-45208	87	7	of	of	ADP
cjfa-45208	87	8	fiscal	fiscal	ADJ
cjfa-45208	87	9	sovereignty	sovereignty	NOUN
cjfa-45208	87	10	in	in	ADP
cjfa-45208	87	11	real	real	ADJ
cjfa-45208	87	12	estate	estate	NOUN
cjfa-45208	87	13	tax	tax	NOUN
cjfa-45208	87	14	and	and	CCONJ
cjfa-45208	87	15	their	their	PRON
cjfa-45208	87	16	share	share	NOUN
cjfa-45208	87	17	in	in	ADP
cjfa-45208	87	18	the	the	DET
cjfa-45208	87	19	financial	financial	ADJ
cjfa-45208	87	20	effects	effect	NOUN
cjfa-45208	87	21	of	of	ADP
cjfa-45208	87	22	fiscal	fiscal	ADJ
cjfa-45208	87	23	sovereignty	sovereignty	NOUN
cjfa-45208	87	24	in	in	ADP
cjfa-45208	87	25	the	the	DET
cjfa-45208	87	26	total	total	ADJ
cjfa-45208	87	27	taxes	taxis	NOUN
cjfa-45208	87	28	of	of	ADP
cjfa-45208	87	29	municipalities	municipality	NOUN
cjfa-45208	87	30	in	in	ADP
cjfa-45208	87	31	the	the	DET
cjfa-45208	87	32	years	year	NOUN
cjfa-45208	87	33	2017–2021	2017–2021	NUM
cjfa-45208	87	34	source	source	NOUN
cjfa-45208	87	35	:	:	PUNCT
cjfa-45208	87	36	own	own	ADJ
cjfa-45208	87	37	study	study	NOUN
cjfa-45208	87	38	based	base	VERB
cjfa-45208	87	39	on	on	ADP
cjfa-45208	87	40	:	:	PUNCT
cjfa-45208	87	41	annexes	annexe	NOUN
cjfa-45208	87	42	to	to	ADP
cjfa-45208	87	43	the	the	DET
cjfa-45208	87	44	information	information	NOUN
cjfa-45208	87	45	on	on	ADP
cjfa-45208	87	46	the	the	DET
cjfa-45208	87	47	execution	execution	NOUN
cjfa-45208	87	48	of	of	ADP
cjfa-45208	87	49	local	local	ADJ
cjfa-45208	87	50	government	government	NOUN
cjfa-45208	87	51	budgets	budget	NOUN
cjfa-45208	87	52	for	for	ADP
cjfa-45208	87	53	2017	2017	NUM
cjfa-45208	87	54	,	,	PUNCT
cjfa-45208	87	55	2018	2018	NUM
cjfa-45208	87	56	,	,	PUNCT
cjfa-45208	87	57	2019	2019	NUM
cjfa-45208	87	58	,	,	PUNCT
cjfa-45208	87	59	2020	2020	NUM
cjfa-45208	87	60	,	,	PUNCT
cjfa-45208	87	61	2021	2021	NUM
cjfa-45208	87	62	.	.	PUNCT
cjfa-45208	88	1	in	in	ADP
cjfa-45208	88	2	order	order	NOUN
cjfa-45208	88	3	to	to	PART
cjfa-45208	88	4	illustrate	illustrate	VERB
cjfa-45208	88	5	the	the	DET
cjfa-45208	88	6	scale	scale	NOUN
cjfa-45208	88	7	of	of	ADP
cjfa-45208	88	8	using	use	VERB
cjfa-45208	88	9	the	the	DET
cjfa-45208	88	10	powers	power	NOUN
cjfa-45208	88	11	of	of	ADP
cjfa-45208	88	12	municipalities	municipality	NOUN
cjfa-45208	88	13	in	in	ADP
cjfa-45208	88	14	the	the	DET
cjfa-45208	88	15	field	field	NOUN
cjfa-45208	88	16	of	of	ADP
cjfa-45208	88	17	real	real	ADJ
cjfa-45208	88	18	estate	estate	NOUN
cjfa-45208	88	19	tax	tax	NOUN
cjfa-45208	88	20	,	,	PUNCT
cjfa-45208	88	21	figure	figure	NOUN
cjfa-45208	88	22	2	2	NUM
cjfa-45208	88	23	presents	present	VERB
cjfa-45208	88	24	the	the	DET
cjfa-45208	88	25	overall	overall	ADJ
cjfa-45208	88	26	value	value	NOUN
cjfa-45208	88	27	of	of	ADP
cjfa-45208	88	28	the	the	DET
cjfa-45208	88	29	financial	financial	ADJ
cjfa-45208	88	30	effects	effect	NOUN
cjfa-45208	88	31	of	of	ADP
cjfa-45208	88	32	the	the	DET
cjfa-45208	88	33	use	use	NOUN
cjfa-45208	88	34	of	of	ADP
cjfa-45208	88	35	fiscal	fiscal	ADJ
cjfa-45208	88	36	sovereignty	sovereignty	NOUN
cjfa-45208	88	37	instruments	instrument	NOUN
cjfa-45208	88	38	within	within	ADP
cjfa-45208	88	39	a	a	DET
cjfa-45208	88	40	given	give	VERB
cjfa-45208	88	41	tax	tax	NOUN
cjfa-45208	88	42	.	.	PUNCT
cjfa-45208	89	1	as	as	SCONJ
cjfa-45208	89	2	can	can	AUX
cjfa-45208	89	3	be	be	AUX
cjfa-45208	89	4	seen	see	VERB
cjfa-45208	89	5	,	,	PUNCT
cjfa-45208	89	6	the	the	DET
cjfa-45208	89	7	value	value	NOUN
cjfa-45208	89	8	of	of	ADP
cjfa-45208	89	9	the	the	DET
cjfa-45208	89	10	financial	financial	ADJ
cjfa-45208	89	11	effects	effect	NOUN
cjfa-45208	89	12	of	of	ADP
cjfa-45208	89	13	fiscal	fiscal	ADJ
cjfa-45208	89	14	sovereignty	sovereignty	NOUN
cjfa-45208	89	15	in	in	ADP
cjfa-45208	89	16	the	the	DET
cjfa-45208	89	17	field	field	NOUN
cjfa-45208	89	18	of	of	ADP
cjfa-45208	89	19	real	real	ADJ
cjfa-45208	89	20	estate	estate	NOUN
cjfa-45208	89	21	tax	tax	NOUN
cjfa-45208	89	22	for	for	ADP
cjfa-45208	89	23	individual	individual	ADJ
cjfa-45208	89	24	types	type	NOUN
cjfa-45208	89	25	of	of	ADP
cjfa-45208	89	26	municipalities	municipality	NOUN
cjfa-45208	89	27	was	be	AUX
cjfa-45208	89	28	systematically	systematically	ADV
cjfa-45208	89	29	growing	grow	VERB
cjfa-45208	89	30	,	,	PUNCT
cjfa-45208	89	31	except	except	SCONJ
cjfa-45208	89	32	for	for	ADP
cjfa-45208	89	33	2020	2020	NUM
cjfa-45208	89	34	,	,	PUNCT
cjfa-45208	89	35	when	when	SCONJ
cjfa-45208	89	36	a	a	DET
cjfa-45208	89	37	decrease	decrease	NOUN
cjfa-45208	89	38	in	in	ADP
cjfa-45208	89	39	value	value	NOUN
cjfa-45208	89	40	was	be	AUX
cjfa-45208	89	41	recorded	record	VERB
cjfa-45208	89	42	.	.	PUNCT
cjfa-45208	90	1	it	it	PRON
cjfa-45208	90	2	should	should	AUX
cjfa-45208	90	3	be	be	AUX
cjfa-45208	90	4	noted	note	VERB
cjfa-45208	90	5	,	,	PUNCT
cjfa-45208	90	6	however	however	ADV
cjfa-45208	90	7	,	,	PUNCT
cjfa-45208	90	8	that	that	SCONJ
cjfa-45208	90	9	in	in	ADP
cjfa-45208	90	10	the	the	DET
cjfa-45208	90	11	case	case	NOUN
cjfa-45208	90	12	of	of	ADP
cjfa-45208	90	13	towns	town	NOUN
cjfa-45208	90	14	with	with	ADP
cjfa-45208	90	15	poviat	poviat	ADJ
cjfa-45208	90	16	rights	right	NOUN
cjfa-45208	90	17	,	,	PUNCT
cjfa-45208	90	18	an	an	DET
cjfa-45208	90	19	increase	increase	NOUN
cjfa-45208	90	20	in	in	ADP
cjfa-45208	90	21	a	a	DET
cjfa-45208	90	22	given	give	VERB
cjfa-45208	90	23	value	value	NOUN
cjfa-45208	90	24	was	be	AUX
cjfa-45208	90	25	recorded	record	VERB
cjfa-45208	90	26	each	each	DET
cjfa-45208	90	27	year	year	NOUN
cjfa-45208	90	28	.	.	PUNCT
cjfa-45208	91	1	in	in	ADP
cjfa-45208	91	2	addition	addition	NOUN
cjfa-45208	91	3	,	,	PUNCT
cjfa-45208	91	4	it	it	PRON
cjfa-45208	91	5	can	can	AUX
cjfa-45208	91	6	be	be	AUX
cjfa-45208	91	7	seen	see	VERB
cjfa-45208	91	8	that	that	SCONJ
cjfa-45208	91	9	the	the	DET
cjfa-45208	91	10	financial	financial	ADJ
cjfa-45208	91	11	effects	effect	NOUN
cjfa-45208	91	12	of	of	ADP
cjfa-45208	91	13	fiscal	fiscal	ADJ
cjfa-45208	91	14	sovereignty	sovereignty	NOUN
cjfa-45208	91	15	in	in	ADP
cjfa-45208	91	16	the	the	DET
cjfa-45208	91	17	field	field	NOUN
cjfa-45208	91	18	of	of	ADP
cjfa-45208	91	19	real	real	ADJ
cjfa-45208	91	20	estate	estate	NOUN
cjfa-45208	91	21	tax	tax	NOUN
cjfa-45208	91	22	constitute	constitute	VERB
cjfa-45208	91	23	a	a	DET
cjfa-45208	91	24	significant	significant	ADJ
cjfa-45208	91	25	percentage	percentage	NOUN
cjfa-45208	91	26	of	of	ADP
cjfa-45208	91	27	the	the	DET
cjfa-45208	91	28	value	value	NOUN
cjfa-45208	91	29	of	of	ADP
cjfa-45208	91	30	the	the	DET
cjfa-45208	91	31	financial	financial	ADJ
cjfa-45208	91	32	effects	effect	NOUN
cjfa-45208	91	33	of	of	ADP
cjfa-45208	91	34	fiscal	fiscal	ADJ
cjfa-45208	91	35	sovereignty	sovereignty	NOUN
cjfa-45208	91	36	in	in	ADP
cjfa-45208	91	37	total	total	ADJ
cjfa-45208	91	38	taxes	taxis	NOUN
cjfa-45208	91	39	.	.	PUNCT
cjfa-45208	92	1	in	in	ADP
cjfa-45208	92	2	2021	2021	NUM
cjfa-45208	92	3	,	,	PUNCT
cjfa-45208	92	4	for	for	ADP
cjfa-45208	92	5	towns	town	NOUN
cjfa-45208	92	6	with	with	ADP
cjfa-45208	92	7	poviat	poviat	ADJ
cjfa-45208	92	8	rights	right	NOUN
cjfa-45208	92	9	,	,	PUNCT
cjfa-45208	92	10	their	their	PRON
cjfa-45208	92	11	share	share	NOUN
cjfa-45208	92	12	was	be	AUX
cjfa-45208	92	13	58.85	58.85	NUM
cjfa-45208	92	14	%	%	NOUN
cjfa-45208	92	15	,	,	PUNCT
cjfa-45208	92	16	while	while	SCONJ
cjfa-45208	92	17	for	for	ADP
cjfa-45208	92	18	rural	rural	ADJ
cjfa-45208	92	19	municipalities	municipality	NOUN
cjfa-45208	92	20	it	it	PRON
cjfa-45208	92	21	was	be	AUX
cjfa-45208	92	22	68.45	68.45	NUM
cjfa-45208	92	23	%	%	NOUN
cjfa-45208	92	24	.	.	PUNCT
cjfa-45208	93	1	in	in	ADP
cjfa-45208	93	2	the	the	DET
cjfa-45208	93	3	case	case	NOUN
cjfa-45208	93	4	of	of	ADP
cjfa-45208	93	5	urban	urban	ADJ
cjfa-45208	93	6	and	and	CCONJ
cjfa-45208	93	7	urban	urban	ADJ
cjfa-45208	93	8	-	-	PUNCT
cjfa-45208	93	9	rural	rural	ADJ
cjfa-45208	93	10	municipalities	municipality	NOUN
cjfa-45208	93	11	,	,	PUNCT
cjfa-45208	93	12	the	the	DET
cjfa-45208	93	13	share	share	NOUN
cjfa-45208	93	14	was	be	AUX
cjfa-45208	93	15	very	very	ADV
cjfa-45208	93	16	similar	similar	ADJ
cjfa-45208	93	17	and	and	CCONJ
cjfa-45208	93	18	in	in	ADP
cjfa-45208	93	19	2021	2021	NUM
cjfa-45208	93	20	amounted	amount	VERB
cjfa-45208	93	21	to	to	ADP
cjfa-45208	93	22	74.8	74.8	NUM
cjfa-45208	93	23	%	%	NOUN
cjfa-45208	93	24	and	and	CCONJ
cjfa-45208	93	25	73.3	73.3	NUM
cjfa-45208	93	26	%	%	NOUN
cjfa-45208	93	27	,	,	PUNCT
cjfa-45208	93	28	respectively	respectively	ADV
cjfa-45208	93	29	.	.	PUNCT
cjfa-45208	94	1	figure	figure	NOUN
cjfa-45208	94	2	2	2	NUM
cjfa-45208	94	3	.	.	PUNCT
cjfa-45208	95	1	the	the	DET
cjfa-45208	95	2	value	value	NOUN
cjfa-45208	95	3	of	of	ADP
cjfa-45208	95	4	the	the	DET
cjfa-45208	95	5	financial	financial	ADJ
cjfa-45208	95	6	effects	effect	NOUN
cjfa-45208	95	7	of	of	ADP
cjfa-45208	95	8	fiscal	fiscal	ADJ
cjfa-45208	95	9	sovereignty	sovereignty	NOUN
cjfa-45208	95	10	in	in	ADP
cjfa-45208	95	11	real	real	ADJ
cjfa-45208	95	12	estate	estate	NOUN
cjfa-45208	95	13	tax	tax	NOUN
cjfa-45208	95	14	and	and	CCONJ
cjfa-45208	95	15	their	their	PRON
cjfa-45208	95	16	share	share	NOUN
cjfa-45208	95	17	in	in	ADP
cjfa-45208	95	18	the	the	DET
cjfa-45208	95	19	financial	financial	ADJ
cjfa-45208	95	20	effects	effect	NOUN
cjfa-45208	95	21	of	of	ADP
cjfa-45208	95	22	fiscal	fiscal	ADJ
cjfa-45208	95	23	sovereignty	sovereignty	NOUN
cjfa-45208	95	24	in	in	ADP
cjfa-45208	95	25	the	the	DET
cjfa-45208	95	26	total	total	ADJ
cjfa-45208	95	27	taxes	taxis	NOUN
cjfa-45208	95	28	of	of	ADP
cjfa-45208	95	29	municipalities	municipality	NOUN
cjfa-45208	95	30	in	in	ADP
cjfa-45208	95	31	the	the	DET
cjfa-45208	95	32	years	year	NOUN
cjfa-45208	95	33	20172021	20172021	NUM
cjfa-45208	95	34	source	source	NOUN
cjfa-45208	95	35	:	:	PUNCT
cjfa-45208	95	36	own	own	ADJ
cjfa-45208	95	37	study	study	NOUN
cjfa-45208	95	38	based	base	VERB
cjfa-45208	95	39	on	on	ADP
cjfa-45208	95	40	:	:	PUNCT
cjfa-45208	95	41	annexes	annexe	NOUN
cjfa-45208	95	42	to	to	ADP
cjfa-45208	95	43	the	the	DET
cjfa-45208	95	44	information	information	NOUN
cjfa-45208	95	45	on	on	ADP
cjfa-45208	95	46	the	the	DET
cjfa-45208	95	47	execution	execution	NOUN
cjfa-45208	95	48	of	of	ADP
cjfa-45208	95	49	local	local	ADJ
cjfa-45208	95	50	government	government	NOUN
cjfa-45208	95	51	budgets	budget	NOUN
cjfa-45208	95	52	for	for	ADP
cjfa-45208	95	53	2017	2017	NUM
cjfa-45208	95	54	,	,	PUNCT
cjfa-45208	95	55	2018	2018	NUM
cjfa-45208	95	56	,	,	PUNCT
cjfa-45208	95	57	2019	2019	NUM
cjfa-45208	95	58	,	,	PUNCT
cjfa-45208	95	59	2020	2020	NUM
cjfa-45208	95	60	,	,	PUNCT
cjfa-45208	95	61	2021	2021	NUM
cjfa-45208	95	62	.	.	PUNCT
cjfa-45208	96	1	taking	take	VERB
cjfa-45208	96	2	into	into	ADP
cjfa-45208	96	3	account	account	NOUN
cjfa-45208	96	4	the	the	DET
cjfa-45208	96	5	type	type	NOUN
cjfa-45208	96	6	of	of	ADP
cjfa-45208	96	7	municipality	municipality	NOUN
cjfa-45208	96	8	and	and	CCONJ
cjfa-45208	96	9	the	the	DET
cjfa-45208	96	10	type	type	NOUN
cjfa-45208	96	11	of	of	ADP
cjfa-45208	96	12	fiscal	fiscal	ADJ
cjfa-45208	96	13	sovereignty	sovereignty	NOUN
cjfa-45208	96	14	instrument	instrument	NOUN
cjfa-45208	96	15	,	,	PUNCT
cjfa-45208	96	16	a	a	DET
cjfa-45208	96	17	detailed	detailed	ADJ
cjfa-45208	96	18	analysis	analysis	NOUN
cjfa-45208	96	19	of	of	ADP
cjfa-45208	96	20	the	the	DET
cjfa-45208	96	21	value	value	NOUN
cjfa-45208	96	22	of	of	ADP
cjfa-45208	96	23	the	the	DET
cjfa-45208	96	24	financial	financial	ADJ
cjfa-45208	96	25	effects	effect	NOUN
cjfa-45208	96	26	of	of	ADP
cjfa-45208	96	27	fiscal	fiscal	ADJ
cjfa-45208	96	28	sovereignty	sovereignty	NOUN
cjfa-45208	96	29	of	of	ADP
cjfa-45208	96	30	municipalities	municipality	NOUN
cjfa-45208	96	31	in	in	ADP
cjfa-45208	96	32	the	the	DET
cjfa-45208	96	33	field	field	NOUN
cjfa-45208	96	34	of	of	ADP
cjfa-45208	96	35	real	real	ADJ
cjfa-45208	96	36	estate	estate	NOUN
cjfa-45208	96	37	tax	tax	NOUN
cjfa-45208	96	38	was	be	AUX
cjfa-45208	96	39	made	make	VERB
cjfa-45208	96	40	.	.	PUNCT
cjfa-45208	97	1	the	the	DET
cjfa-45208	97	2	results	result	NOUN
cjfa-45208	97	3	of	of	ADP
cjfa-45208	97	4	the	the	DET
cjfa-45208	97	5	conducted	conduct	VERB
cjfa-45208	97	6	analysis	analysis	NOUN
cjfa-45208	97	7	are	be	AUX
cjfa-45208	97	8	presented	present	VERB
cjfa-45208	97	9	in	in	ADP
cjfa-45208	97	10	tables	table	NOUN
cjfa-45208	97	11	1	1	NUM
cjfa-45208	97	12	-	-	SYM
cjfa-45208	97	13	4	4	NUM
cjfa-45208	97	14	.	.	PUNCT
cjfa-45208	98	1	61,2	61,2	NUM
cjfa-45208	98	2	%	%	NOUN
cjfa-45208	98	3	61,0	61,0	NUM
cjfa-45208	98	4	%	%	NOUN
cjfa-45208	98	5	61,9	61,9	ADJ
cjfa-45208	98	6	%	%	NOUN
cjfa-45208	98	7	62,0	62,0	NOUN
cjfa-45208	98	8	%	%	NOUN
cjfa-45208	98	9	58,8	58,8	NUM
cjfa-45208	98	10	%	%	NOUN
cjfa-45208	98	11	77,1	77,1	NUM
cjfa-45208	98	12	%	%	NOUN
cjfa-45208	98	13	77,7	77,7	NUM
cjfa-45208	98	14	%	%	NOUN
cjfa-45208	98	15	76,9	76,9	NUM
cjfa-45208	98	16	%	%	NOUN
cjfa-45208	98	17	75,2	75,2	NUM
cjfa-45208	98	18	%	%	NOUN
cjfa-45208	98	19	74,8	74,8	NUM
cjfa-45208	98	20	%	%	NOUN
cjfa-45208	98	21	75,5	75,5	NUM
cjfa-45208	98	22	%	%	NOUN
cjfa-45208	98	23	74,5	74,5	NUM
cjfa-45208	98	24	%	%	NOUN
cjfa-45208	98	25	73,6	73,6	NUM
cjfa-45208	98	26	%	%	NOUN
cjfa-45208	98	27	71,5	71,5	NUM
cjfa-45208	98	28	%	%	NOUN
cjfa-45208	98	29	68,4	68,4	NUM
cjfa-45208	98	30	%	%	NOUN
cjfa-45208	98	31	77,9	77,9	NUM
cjfa-45208	98	32	%	%	NOUN
cjfa-45208	98	33	75,2	75,2	NUM
cjfa-45208	98	34	%	%	NOUN
cjfa-45208	98	35	76,5	76,5	ADJ
cjfa-45208	98	36	%	%	NOUN
cjfa-45208	98	37	74,8	74,8	NUM
cjfa-45208	98	38	%	%	NOUN
cjfa-45208	98	39	73,3	73,3	NUM
cjfa-45208	98	40	%	%	NOUN
cjfa-45208	98	41	398,72	398,72	NUM
cjfa-45208	98	42	425,98	425,98	NOUN
cjfa-45208	98	43	446,23	446,23	PROPN
cjfa-45208	98	44	456,85	456,85	PROPN
cjfa-45208	98	45	477,51	477,51	NOUN
cjfa-45208	98	46	436,97	436,97	NOUN
cjfa-45208	98	47	476,54	476,54	NUM
cjfa-45208	98	48	492,89	492,89	ADJ
cjfa-45208	98	49	467,72	467,72	DET
cjfa-45208	98	50	524,70	524,70	PROPN
cjfa-45208	98	51	1188,59	1188,59	PROPN
cjfa-45208	98	52	1202,12	1202,12	NUM
cjfa-45208	98	53	1251,67	1251,67	NUM
cjfa-45208	98	54	1236,01	1236,01	NUM
cjfa-45208	98	55	1334,65	1334,65	NUM
cjfa-45208	98	56	942,70	942,70	NOUN
cjfa-45208	98	57	1029,74	1029,74	NUM
cjfa-45208	98	58	1039,08	1039,08	NUM
cjfa-45208	98	59	1022,21	1022,21	PROPN
cjfa-45208	98	60	1105,82	1105,82	PROPN
cjfa-45208	98	61	0,00	0,00	PROPN
cjfa-45208	98	62	200,00	200,00	X
cjfa-45208	98	63	400,00	400,00	PROPN
cjfa-45208	98	64	600,00	600,00	PROPN
cjfa-45208	98	65	800,00	800,00	NUM
cjfa-45208	99	1	1000,00	1000,00	NUM
cjfa-45208	99	2	1200,00	1200,00	NUM
cjfa-45208	99	3	1400,00	1400,00	NUM
cjfa-45208	99	4	1600,00	1600,00	NUM
cjfa-45208	99	5	0,0	0,0	NOUN
cjfa-45208	99	6	%	%	NOUN
cjfa-45208	99	7	10,0	10,0	NOUN
cjfa-45208	99	8	%	%	NOUN
cjfa-45208	99	9	20,0	20,0	NOUN
cjfa-45208	99	10	%	%	NOUN
cjfa-45208	99	11	30,0	30,0	NUM
cjfa-45208	99	12	%	%	NOUN
cjfa-45208	99	13	40,0	40,0	NOUN
cjfa-45208	99	14	%	%	NOUN
cjfa-45208	99	15	50,0	50,0	NOUN
cjfa-45208	99	16	%	%	NOUN
cjfa-45208	99	17	60,0	60,0	NOUN
cjfa-45208	99	18	%	%	NOUN
cjfa-45208	99	19	70,0	70,0	NOUN
cjfa-45208	99	20	%	%	NOUN
cjfa-45208	99	21	80,0	80,0	NOUN
cjfa-45208	99	22	%	%	NOUN
cjfa-45208	99	23	90,0	90,0	NOUN
cjfa-45208	99	24	%	%	NOUN
cjfa-45208	99	25	2017	2017	NUM
cjfa-45208	99	26	2018	2018	NUM
cjfa-45208	99	27	2019	2019	NUM
cjfa-45208	99	28	2020	2020	NUM
cjfa-45208	99	29	2021	2021	NUM
cjfa-45208	99	30	va	va	NOUN
cjfa-45208	99	31	lu	lu	PROPN
cjfa-45208	99	32	e	e	PROPN
cjfa-45208	99	33	in	in	ADP
cjfa-45208	99	34	m	m	PROPN
cjfa-45208	99	35	ill	ill	PROPN
cjfa-45208	99	36	io	io	ADP
cjfa-45208	99	37	n	n	X
cjfa-45208	99	38	pl	pl	PROPN
cjfa-45208	99	39	n	n	ADV
cjfa-45208	99	40	sh	sh	PROPN
cjfa-45208	99	41	ar	ar	PROPN
cjfa-45208	99	42	e	e	PROPN
cjfa-45208	99	43	in	in	ADP
cjfa-45208	99	44	%	%	NOUN
cjfa-45208	99	45	towns	town	NOUN
cjfa-45208	99	46	with	with	ADP
cjfa-45208	99	47	poviat	poviat	ADJ
cjfa-45208	99	48	rights	right	NOUN
cjfa-45208	99	49	urban	urban	ADJ
cjfa-45208	99	50	municipalities	municipality	NOUN
cjfa-45208	99	51	rural	rural	ADJ
cjfa-45208	99	52	municipalities	municipality	NOUN
cjfa-45208	99	53	urban	urban	ADJ
cjfa-45208	99	54	-	-	PUNCT
cjfa-45208	99	55	rural	rural	ADJ
cjfa-45208	99	56	municipalities	municipality	NOUN
cjfa-45208	99	57	towns	town	NOUN
cjfa-45208	99	58	with	with	ADP
cjfa-45208	99	59	poviat	poviat	ADJ
cjfa-45208	99	60	rights	right	NOUN
cjfa-45208	99	61	urban	urban	ADJ
cjfa-45208	99	62	municipalities	municipality	NOUN
cjfa-45208	99	63	rural	rural	ADJ
cjfa-45208	99	64	municipalities	municipality	NOUN
cjfa-45208	99	65	urban	urban	ADJ
cjfa-45208	99	66	-	-	PUNCT
cjfa-45208	99	67	rural	rural	ADJ
cjfa-45208	99	68	municipalities	municipality	NOUN
cjfa-45208	99	69	s	s	PART
cjfa-45208	99	70	o	o	NOUN
cjfa-45208	99	71	u	u	NOUN
cjfa-45208	99	72	r	r	NOUN
cjfa-45208	99	73	c	c	NOUN
cjfa-45208	99	74	e	e	NOUN
cjfa-45208	99	75	:	:	PUNCT
cjfa-45208	99	76	own	own	ADJ
cjfa-45208	99	77	study	study	NOUN
cjfa-45208	99	78	based	base	VERB
cjfa-45208	99	79	on	on	ADP
cjfa-45208	99	80	:	:	PUNCT
cjfa-45208	99	81	annexes	annexe	NOUN
cjfa-45208	99	82	to	to	ADP
cjfa-45208	99	83	the	the	DET
cjfa-45208	99	84	information	information	NOUN
cjfa-45208	99	85	on	on	ADP
cjfa-45208	99	86	the	the	DET
cjfa-45208	99	87	execution	execution	NOUN
cjfa-45208	99	88	of	of	ADP
cjfa-45208	99	89	local	local	ADJ
cjfa-45208	99	90	government	government	NOUN
cjfa-45208	99	91	budgets	budget	NOUN
cjfa-45208	99	92	for	for	ADP
cjfa-45208	99	93	2017	2017	NUM
cjfa-45208	99	94	,	,	PUNCT
cjfa-45208	99	95	2018	2018	NUM
cjfa-45208	99	96	,	,	PUNCT
cjfa-45208	99	97	2019	2019	NUM
cjfa-45208	99	98	,	,	PUNCT
cjfa-45208	99	99	2020	2020	NUM
cjfa-45208	99	100	,	,	PUNCT
cjfa-45208	99	101	2021	2021	NUM
cjfa-45208	99	102	.	.	PUNCT
cjfa-45208	100	1	taking	take	VERB
cjfa-45208	100	2	into	into	ADP
cjfa-45208	100	3	account	account	NOUN
cjfa-45208	100	4	the	the	DET
cjfa-45208	100	5	type	type	NOUN
cjfa-45208	100	6	of	of	ADP
cjfa-45208	100	7	municipality	municipality	NOUN
cjfa-45208	100	8	and	and	CCONJ
cjfa-45208	100	9	the	the	DET
cjfa-45208	100	10	type	type	NOUN
cjfa-45208	100	11	of	of	ADP
cjfa-45208	100	12	fiscal	fiscal	ADJ
cjfa-45208	100	13	sovereignty	sovereignty	NOUN
cjfa-45208	100	14	instrument	instrument	NOUN
cjfa-45208	100	15	,	,	PUNCT
cjfa-45208	100	16	a	a	DET
cjfa-45208	100	17	detailed	detailed	ADJ
cjfa-45208	100	18	analysis	analysis	NOUN
cjfa-45208	100	19	of	of	ADP
cjfa-45208	100	20	the	the	DET
cjfa-45208	100	21	value	value	NOUN
cjfa-45208	100	22	of	of	ADP
cjfa-45208	100	23	the	the	DET
cjfa-45208	100	24	financial	financial	ADJ
cjfa-45208	100	25	effects	effect	NOUN
cjfa-45208	100	26	of	of	ADP
cjfa-45208	100	27	fiscal	fiscal	ADJ
cjfa-45208	100	28	sovereignty	sovereignty	NOUN
cjfa-45208	100	29	of	of	ADP
cjfa-45208	100	30	municipalities	municipality	NOUN
cjfa-45208	100	31	in	in	ADP
cjfa-45208	100	32	the	the	DET
cjfa-45208	100	33	field	field	NOUN
cjfa-45208	100	34	of	of	ADP
cjfa-45208	100	35	real	real	ADJ
cjfa-45208	100	36	estate	estate	NOUN
cjfa-45208	100	37	tax	tax	NOUN
cjfa-45208	100	38	was	be	AUX
cjfa-45208	100	39	made	make	VERB
cjfa-45208	100	40	.	.	PUNCT
cjfa-45208	101	1	the	the	DET
cjfa-45208	101	2	results	result	NOUN
cjfa-45208	101	3	of	of	ADP
cjfa-45208	101	4	the	the	DET
cjfa-45208	101	5	conducted	conduct	VERB
cjfa-45208	101	6	analysis	analysis	NOUN
cjfa-45208	101	7	are	be	AUX
cjfa-45208	101	8	presented	present	VERB
cjfa-45208	101	9	in	in	ADP
cjfa-45208	101	10	tables	table	NOUN
cjfa-45208	101	11	1–4	1–4	NUM
cjfa-45208	101	12	.	.	PUNCT
cjfa-45208	102	1	the	the	DET
cjfa-45208	102	2	value	value	NOUN
cjfa-45208	102	3	of	of	ADP
cjfa-45208	102	4	the	the	DET
cjfa-45208	102	5	financial	financial	ADJ
cjfa-45208	102	6	effects	effect	NOUN
cjfa-45208	102	7	of	of	ADP
cjfa-45208	102	8	fiscal	fiscal	ADJ
cjfa-45208	102	9	sovereignty	sovereignty	NOUN
cjfa-45208	102	10	of	of	ADP
cjfa-45208	102	11	towns	town	NOUN
cjfa-45208	102	12	with	with	ADP
cjfa-45208	102	13	poviat	poviat	ADJ
cjfa-45208	102	14	rights	right	NOUN
cjfa-45208	102	15	in	in	ADP
cjfa-45208	102	16	the	the	DET
cjfa-45208	102	17	field	field	NOUN
cjfa-45208	102	18	of	of	ADP
cjfa-45208	102	19	real	real	ADJ
cjfa-45208	102	20	estate	estate	NOUN
cjfa-45208	102	21	tax	tax	NOUN
cjfa-45208	102	22	in	in	ADP
cjfa-45208	102	23	the	the	DET
cjfa-45208	102	24	analyzed	analyze	VERB
cjfa-45208	102	25	period	period	NOUN
cjfa-45208	102	26	accounted	account	VERB
cjfa-45208	102	27	for	for	ADP
cjfa-45208	102	28	less	less	ADJ
cjfa-45208	102	29	than	than	ADP
cjfa-45208	102	30	5	5	NUM
cjfa-45208	102	31	%	%	NOUN
cjfa-45208	102	32	of	of	ADP
cjfa-45208	102	33	the	the	DET
cjfa-45208	102	34	revenues	revenue	NOUN
cjfa-45208	102	35	from	from	ADP
cjfa-45208	102	36	this	this	DET
cjfa-45208	102	37	tax	tax	NOUN
cjfa-45208	102	38	(	(	PUNCT
cjfa-45208	102	39	table	table	NOUN
cjfa-45208	102	40	1	1	NUM
cjfa-45208	102	41	)	)	PUNCT
cjfa-45208	102	42	.	.	PUNCT
cjfa-45208	103	1	among	among	ADP
cjfa-45208	103	2	the	the	DET
cjfa-45208	103	3	instruments	instrument	NOUN
cjfa-45208	103	4	of	of	ADP
cjfa-45208	103	5	fiscal	fiscal	ADJ
cjfa-45208	103	6	sovereignty	sovereignty	NOUN
cjfa-45208	103	7	,	,	PUNCT
cjfa-45208	103	8	the	the	DET
cjfa-45208	103	9	lowering	lowering	NOUN
cjfa-45208	103	10	of	of	ADP
cjfa-45208	103	11	the	the	DET
cjfa-45208	103	12	upper	upper	ADJ
cjfa-45208	103	13	tax	tax	NOUN
cjfa-45208	103	14	rates	rate	NOUN
cjfa-45208	103	15	was	be	AUX
cjfa-45208	103	16	of	of	ADP
cjfa-45208	103	17	the	the	DET
cjfa-45208	103	18	greatest	great	ADJ
cjfa-45208	103	19	importance	importance	NOUN
cjfa-45208	103	20	in	in	ADP
cjfa-45208	103	21	the	the	DET
cjfa-45208	103	22	decrease	decrease	NOUN
cjfa-45208	103	23	in	in	ADP
cjfa-45208	103	24	revenues	revenue	NOUN
cjfa-45208	103	25	from	from	ADP
cjfa-45208	103	26	real	real	ADJ
cjfa-45208	103	27	estate	estate	NOUN
cjfa-45208	103	28	tax	tax	NOUN
cjfa-45208	103	29	.	.	PUNCT
cjfa-45208	104	1	in	in	ADP
cjfa-45208	104	2	2021	2021	NUM
cjfa-45208	104	3	,	,	PUNCT
cjfa-45208	104	4	the	the	DET
cjfa-45208	104	5	value	value	NOUN
cjfa-45208	104	6	of	of	ADP
cjfa-45208	104	7	the	the	DET
cjfa-45208	104	8	financial	financial	ADJ
cjfa-45208	104	9	effects	effect	NOUN
cjfa-45208	104	10	resulting	result	VERB
cjfa-45208	104	11	from	from	ADP
cjfa-45208	104	12	the	the	DET
cjfa-45208	104	13	use	use	NOUN
cjfa-45208	104	14	of	of	ADP
cjfa-45208	104	15	a	a	DET
cjfa-45208	104	16	given	give	VERB
cjfa-45208	104	17	instrument	instrument	NOUN
cjfa-45208	104	18	accounted	account	VERB
cjfa-45208	104	19	for	for	ADP
cjfa-45208	104	20	2.35	2.35	NUM
cjfa-45208	104	21	%	%	NOUN
cjfa-45208	104	22	of	of	ADP
cjfa-45208	104	23	the	the	DET
cjfa-45208	104	24	revenues	revenue	NOUN
cjfa-45208	104	25	earned	earn	VERB
cjfa-45208	104	26	.	.	PUNCT
cjfa-45208	105	1	on	on	ADP
cjfa-45208	105	2	the	the	DET
cjfa-45208	105	3	other	other	ADJ
cjfa-45208	105	4	hand	hand	NOUN
cjfa-45208	105	5	,	,	PUNCT
cjfa-45208	105	6	the	the	DET
cjfa-45208	105	7	redemption	redemption	NOUN
cjfa-45208	105	8	of	of	ADP
cjfa-45208	105	9	tax	tax	NOUN
cjfa-45208	105	10	arrears	arrear	NOUN
cjfa-45208	105	11	was	be	AUX
cjfa-45208	105	12	of	of	ADP
cjfa-45208	105	13	the	the	DET
cjfa-45208	105	14	least	least	ADJ
cjfa-45208	105	15	importance	importance	NOUN
cjfa-45208	105	16	in	in	ADP
cjfa-45208	105	17	the	the	DET
cjfa-45208	105	18	decrease	decrease	NOUN
cjfa-45208	105	19	in	in	ADP
cjfa-45208	105	20	real	real	ADJ
cjfa-45208	105	21	estate	estate	NOUN
cjfa-45208	105	22	tax	tax	NOUN
cjfa-45208	105	23	revenues	revenue	NOUN
cjfa-45208	105	24	.	.	PUNCT
cjfa-45208	106	1	as	as	ADP
cjfa-45208	106	2	a	a	DET
cjfa-45208	106	3	result	result	NOUN
cjfa-45208	106	4	of	of	ADP
cjfa-45208	106	5	using	use	VERB
cjfa-45208	106	6	a	a	DET
cjfa-45208	106	7	given	give	VERB
cjfa-45208	106	8	instrument	instrument	NOUN
cjfa-45208	106	9	,	,	PUNCT
cjfa-45208	106	10	revenues	revenue	NOUN
cjfa-45208	106	11	from	from	ADP
cjfa-45208	106	12	real	real	ADJ
cjfa-45208	106	13	estate	estate	NOUN
cjfa-45208	106	14	tax	tax	NOUN
cjfa-45208	106	15	in	in	ADP
cjfa-45208	106	16	2021	2021	NUM
cjfa-45208	106	17	decreased	decrease	VERB
cjfa-45208	106	18	by	by	ADP
cjfa-45208	106	19	only	only	ADV
cjfa-45208	106	20	0.34	0.34	NUM
cjfa-45208	106	21	%	%	NOUN
cjfa-45208	106	22	.	.	PUNCT
cjfa-45208	107	1	in	in	ADP
cjfa-45208	107	2	the	the	DET
cjfa-45208	107	3	analyzed	analyze	VERB
cjfa-45208	107	4	period	period	NOUN
cjfa-45208	107	5	,	,	PUNCT
cjfa-45208	107	6	it	it	PRON
cjfa-45208	107	7	can	can	AUX
cjfa-45208	107	8	also	also	ADV
cjfa-45208	107	9	be	be	AUX
cjfa-45208	107	10	seen	see	VERB
cjfa-45208	107	11	that	that	SCONJ
cjfa-45208	107	12	in	in	ADP
cjfa-45208	107	13	2020	2020	NUM
cjfa-45208	107	14	,	,	PUNCT
cjfa-45208	107	15	compared	compare	VERB
cjfa-45208	107	16	to	to	ADP
cjfa-45208	107	17	2019	2019	NUM
cjfa-45208	107	18	,	,	PUNCT
cjfa-45208	107	19	there	there	PRON
cjfa-45208	107	20	was	be	VERB
cjfa-45208	107	21	a	a	DET
cjfa-45208	107	22	significant	significant	ADJ
cjfa-45208	107	23	increase	increase	NOUN
cjfa-45208	107	24	in	in	ADP
cjfa-45208	107	25	the	the	DET
cjfa-45208	107	26	value	value	NOUN
cjfa-45208	107	27	of	of	ADP
cjfa-45208	107	28	financial	financial	ADJ
cjfa-45208	107	29	effects	effect	NOUN
cjfa-45208	107	30	due	due	ADJ
cjfa-45208	107	31	to	to	ADP
cjfa-45208	107	32	the	the	DET
cjfa-45208	107	33	use	use	NOUN
cjfa-45208	107	34	of	of	ADP
cjfa-45208	107	35	individual	individual	ADJ
cjfa-45208	107	36	fiscal	fiscal	ADJ
cjfa-45208	107	37	sovereignty	sovereignty	NOUN
cjfa-45208	107	38	instruments	instrument	NOUN
cjfa-45208	107	39	(	(	PUNCT
cjfa-45208	107	40	except	except	SCONJ
cjfa-45208	107	41	for	for	ADP
cjfa-45208	107	42	the	the	DET
cjfa-45208	107	43	lowering	lowering	NOUN
cjfa-45208	107	44	of	of	ADP
cjfa-45208	107	45	the	the	DET
cjfa-45208	107	46	upper	upper	ADJ
cjfa-45208	107	47	tax	tax	NOUN
cjfa-45208	107	48	rates	rate	NOUN
cjfa-45208	107	49	)	)	PUNCT
cjfa-45208	107	50	.	.	PUNCT
cjfa-45208	108	1	the	the	DET
cjfa-45208	108	2	largest	large	ADJ
cjfa-45208	108	3	increase	increase	NOUN
cjfa-45208	108	4	was	be	AUX
cjfa-45208	108	5	recorded	record	VERB
cjfa-45208	108	6	in	in	ADP
cjfa-45208	108	7	relation	relation	NOUN
cjfa-45208	108	8	to	to	ADP
cjfa-45208	108	9	the	the	DET
cjfa-45208	108	10	ap	ap	PROPN
cjfa-45208	108	11	agnieszka	agnieszka	PROPN
cjfa-45208	108	12	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	108	13	-	-	PUNCT
cjfa-45208	108	14	kuzioła210210	kuzioła210210	PROPN
cjfa-45208	108	15	plication	plication	NOUN
cjfa-45208	108	16	of	of	ADP
cjfa-45208	108	17	spreading	spread	VERB
cjfa-45208	108	18	into	into	ADP
cjfa-45208	108	19	installments	installment	NOUN
cjfa-45208	108	20	,	,	PUNCT
cjfa-45208	108	21	deferring	defer	VERB
cjfa-45208	108	22	the	the	DET
cjfa-45208	108	23	payment	payment	NOUN
cjfa-45208	108	24	date	date	NOUN
cjfa-45208	108	25	.	.	PUNCT
cjfa-45208	109	1	the	the	DET
cjfa-45208	109	2	value	value	NOUN
cjfa-45208	109	3	of	of	ADP
cjfa-45208	109	4	lost	lose	VERB
cjfa-45208	109	5	revenues	revenue	NOUN
cjfa-45208	109	6	in	in	ADP
cjfa-45208	109	7	this	this	DET
cjfa-45208	109	8	case	case	NOUN
cjfa-45208	109	9	increased	increase	VERB
cjfa-45208	109	10	by	by	ADP
cjfa-45208	109	11	pln	pln	PROPN
cjfa-45208	109	12	46.24	46.24	NUM
cjfa-45208	109	13	million	million	NUM
cjfa-45208	109	14	.	.	PUNCT
cjfa-45208	110	1	table	table	NOUN
cjfa-45208	110	2	1	1	NUM
cjfa-45208	110	3	.	.	PUNCT
cjfa-45208	111	1	the	the	DET
cjfa-45208	111	2	ratio	ratio	NOUN
cjfa-45208	111	3	of	of	ADP
cjfa-45208	111	4	the	the	DET
cjfa-45208	111	5	value	value	NOUN
cjfa-45208	111	6	of	of	ADP
cjfa-45208	111	7	the	the	DET
cjfa-45208	111	8	financial	financial	ADJ
cjfa-45208	111	9	effects	effect	NOUN
cjfa-45208	111	10	of	of	ADP
cjfa-45208	111	11	the	the	DET
cjfa-45208	111	12	application	application	NOUN
cjfa-45208	111	13	of	of	ADP
cjfa-45208	111	14	individual	individual	ADJ
cjfa-45208	111	15	fiscal	fiscal	ADJ
cjfa-45208	111	16	sovereignty	sovereignty	NOUN
cjfa-45208	111	17	instruments	instrument	NOUN
cjfa-45208	111	18	in	in	ADP
cjfa-45208	111	19	the	the	DET
cjfa-45208	111	20	field	field	NOUN
cjfa-45208	111	21	of	of	ADP
cjfa-45208	111	22	real	real	ADJ
cjfa-45208	111	23	estate	estate	NOUN
cjfa-45208	111	24	tax	tax	NOUN
cjfa-45208	111	25	to	to	ADP
cjfa-45208	111	26	the	the	DET
cjfa-45208	111	27	revenues	revenue	NOUN
cjfa-45208	111	28	from	from	ADP
cjfa-45208	111	29	this	this	DET
cjfa-45208	111	30	tax	tax	NOUN
cjfa-45208	111	31	in	in	ADP
cjfa-45208	111	32	the	the	DET
cjfa-45208	111	33	years	year	NOUN
cjfa-45208	111	34	2017–2021	2017–2021	NUM
cjfa-45208	111	35	–	–	PUNCT
cjfa-45208	111	36	towns	town	NOUN
cjfa-45208	111	37	with	with	ADP
cjfa-45208	111	38	poviat	poviat	PROPN
cjfa-45208	111	39	rights	right	NOUN
cjfa-45208	111	40	specification	specification	NOUN
cjfa-45208	111	41	2017	2017	NUM
cjfa-45208	111	42	2018	2018	NUM
cjfa-45208	111	43	2019	2019	NUM
cjfa-45208	111	44	2020	2020	NUM
cjfa-45208	111	45	2021	2021	NUM
cjfa-45208	111	46	tax	tax	NOUN
cjfa-45208	111	47	rates	rate	NOUN
cjfa-45208	111	48	lower	low	ADJ
cjfa-45208	111	49	than	than	ADP
cjfa-45208	111	50	the	the	DET
cjfa-45208	111	51	maximum	maximum	NOUN
cjfa-45208	111	52	in	in	ADP
cjfa-45208	111	53	mln	mln	PROPN
cjfa-45208	111	54	pln	pln	PROPN
cjfa-45208	111	55	206.83	206.83	NUM
cjfa-45208	111	56	255.12	255.12	NUM
cjfa-45208	111	57	283.93	283.93	NUM
cjfa-45208	111	58	201.00	201.00	NUM
cjfa-45208	111	59	234.53	234.53	NUM
cjfa-45208	111	60	in	in	ADP
cjfa-45208	111	61	%	%	NOUN
cjfa-45208	111	62	2.45	2.45	NUM
cjfa-45208	111	63	2.89	2.89	NUM
cjfa-45208	111	64	3.15	3.15	NUM
cjfa-45208	111	65	2.18	2.18	NUM
cjfa-45208	111	66	2.35	2.35	NUM
cjfa-45208	111	67	reliefs	relief	NOUN
cjfa-45208	111	68	and	and	CCONJ
cjfa-45208	111	69	exemptions	exemption	NOUN
cjfa-45208	111	70	in	in	ADP
cjfa-45208	111	71	mln	mln	PROPN
cjfa-45208	111	72	pln	pln	PROPN
cjfa-45208	111	73	113.74	113.74	NUM
cjfa-45208	111	74	110.12	110.12	NUM
cjfa-45208	111	75	110.67	110.67	NUM
cjfa-45208	111	76	145.01	145.01	NUM
cjfa-45208	111	77	131.63	131.63	NUM
cjfa-45208	111	78	in	in	ADP
cjfa-45208	111	79	%	%	NOUN
cjfa-45208	111	80	1.34	1.34	NUM
cjfa-45208	111	81	1.25	1.25	NUM
cjfa-45208	111	82	1.23	1.23	NUM
cjfa-45208	111	83	1.57	1.57	NUM
cjfa-45208	111	84	1.32	1.32	NUM
cjfa-45208	111	85	redemption	redemption	NOUN
cjfa-45208	111	86	of	of	ADP
cjfa-45208	111	87	tax	tax	NOUN
cjfa-45208	111	88	arrears	arrear	NOUN
cjfa-45208	111	89	in	in	ADP
cjfa-45208	111	90	mln	mln	PROPN
cjfa-45208	111	91	pln	pln	PROPN
cjfa-45208	111	92	22.68	22.68	NUM
cjfa-45208	111	93	17.16	17.16	NUM
cjfa-45208	111	94	12.28	12.28	NUM
cjfa-45208	111	95	25.27	25.27	NUM
cjfa-45208	111	96	34.12	34.12	NUM
cjfa-45208	111	97	in	in	ADP
cjfa-45208	111	98	%	%	NOUN
cjfa-45208	111	99	0.27	0.27	NUM
cjfa-45208	111	100	0.19	0.19	NUM
cjfa-45208	111	101	0.14	0.14	NUM
cjfa-45208	111	102	0.27	0.27	NUM
cjfa-45208	111	103	0.34	0.34	NUM
cjfa-45208	111	104	payment	payment	NOUN
cjfa-45208	111	105	in	in	ADP
cjfa-45208	111	106	installments	installment	NOUN
cjfa-45208	111	107	,	,	PUNCT
cjfa-45208	111	108	deferral	deferral	NOUN
cjfa-45208	111	109	of	of	ADP
cjfa-45208	111	110	the	the	DET
cjfa-45208	111	111	payment	payment	NOUN
cjfa-45208	111	112	date	date	NOUN
cjfa-45208	111	113	in	in	ADP
cjfa-45208	111	114	mln	mln	PROPN
cjfa-45208	111	115	pln	pln	PROPN
cjfa-45208	111	116	55.47	55.47	NUM
cjfa-45208	111	117	43.58	43.58	NUM
cjfa-45208	111	118	39.34	39.34	NUM
cjfa-45208	111	119	85.58	85.58	NUM
cjfa-45208	111	120	77.23	77.23	NUM
cjfa-45208	111	121	in	in	ADP
cjfa-45208	111	122	%	%	NOUN
cjfa-45208	111	123	0.66	0.66	NUM
cjfa-45208	111	124	0.49	0.49	NUM
cjfa-45208	111	125	0.44	0.44	NUM
cjfa-45208	111	126	0.93	0.93	NUM
cjfa-45208	111	127	0.77	0.77	NUM
cjfa-45208	111	128	total	total	NOUN
cjfa-45208	111	129	in	in	ADP
cjfa-45208	111	130	mln	mln	PROPN
cjfa-45208	111	131	pln	pln	PROPN
cjfa-45208	111	132	398.72	398.72	NUM
cjfa-45208	111	133	425.98	425.98	NUM
cjfa-45208	111	134	446.23	446.23	NUM
cjfa-45208	111	135	456.85	456.85	NUM
cjfa-45208	111	136	477.51	477.51	NUM
cjfa-45208	111	137	in	in	ADP
cjfa-45208	111	138	%	%	NOUN
cjfa-45208	111	139	4.71	4.71	NUM
cjfa-45208	111	140	4.83	4.83	NUM
cjfa-45208	111	141	4.95	4.95	NUM
cjfa-45208	111	142	4.95	4.95	NUM
cjfa-45208	111	143	4.78	4.78	NUM
cjfa-45208	111	144	s	s	NOUN
cjfa-45208	111	145	o	o	NOUN
cjfa-45208	111	146	u	u	NOUN
cjfa-45208	111	147	r	r	NOUN
cjfa-45208	111	148	c	c	NOUN
cjfa-45208	111	149	e	e	NOUN
cjfa-45208	111	150	:	:	PUNCT
cjfa-45208	111	151	own	own	ADJ
cjfa-45208	111	152	study	study	NOUN
cjfa-45208	111	153	based	base	VERB
cjfa-45208	111	154	on	on	ADP
cjfa-45208	111	155	:	:	PUNCT
cjfa-45208	111	156	annexes	annexe	NOUN
cjfa-45208	111	157	to	to	ADP
cjfa-45208	111	158	the	the	DET
cjfa-45208	111	159	information	information	NOUN
cjfa-45208	111	160	on	on	ADP
cjfa-45208	111	161	the	the	DET
cjfa-45208	111	162	execution	execution	NOUN
cjfa-45208	111	163	of	of	ADP
cjfa-45208	111	164	local	local	ADJ
cjfa-45208	111	165	government	government	NOUN
cjfa-45208	111	166	budgets	budget	NOUN
cjfa-45208	111	167	for	for	ADP
cjfa-45208	111	168	2017	2017	NUM
cjfa-45208	111	169	,	,	PUNCT
cjfa-45208	111	170	2018	2018	NUM
cjfa-45208	111	171	,	,	PUNCT
cjfa-45208	111	172	2019	2019	NUM
cjfa-45208	111	173	,	,	PUNCT
cjfa-45208	111	174	2020	2020	NUM
cjfa-45208	111	175	,	,	PUNCT
cjfa-45208	111	176	2021	2021	NUM
cjfa-45208	111	177	.	.	PUNCT
cjfa-45208	112	1	in	in	ADP
cjfa-45208	112	2	the	the	DET
cjfa-45208	112	3	case	case	NOUN
cjfa-45208	112	4	of	of	ADP
cjfa-45208	112	5	urban	urban	ADJ
cjfa-45208	112	6	municipalities	municipality	NOUN
cjfa-45208	112	7	,	,	PUNCT
cjfa-45208	112	8	in	in	ADP
cjfa-45208	112	9	the	the	DET
cjfa-45208	112	10	years	year	NOUN
cjfa-45208	112	11	2017–2021	2017–2021	NUM
cjfa-45208	112	12	,	,	PUNCT
cjfa-45208	112	13	the	the	DET
cjfa-45208	112	14	value	value	NOUN
cjfa-45208	112	15	of	of	ADP
cjfa-45208	112	16	the	the	DET
cjfa-45208	112	17	financial	financial	ADJ
cjfa-45208	112	18	effects	effect	NOUN
cjfa-45208	112	19	of	of	ADP
cjfa-45208	112	20	the	the	DET
cjfa-45208	112	21	use	use	NOUN
cjfa-45208	112	22	of	of	ADP
cjfa-45208	112	23	fiscal	fiscal	ADJ
cjfa-45208	112	24	sovereignty	sovereignty	NOUN
cjfa-45208	112	25	instruments	instrument	NOUN
cjfa-45208	112	26	in	in	ADP
cjfa-45208	112	27	the	the	DET
cjfa-45208	112	28	field	field	NOUN
cjfa-45208	112	29	of	of	ADP
cjfa-45208	112	30	real	real	ADJ
cjfa-45208	112	31	estate	estate	NOUN
cjfa-45208	112	32	tax	tax	NOUN
cjfa-45208	112	33	oscillated	oscillate	VERB
cjfa-45208	112	34	between	between	ADP
cjfa-45208	112	35	pln	pln	PROPN
cjfa-45208	112	36	436.97	436.97	NUM
cjfa-45208	112	37	million	million	NUM
cjfa-45208	112	38	and	and	CCONJ
cjfa-45208	112	39	pln	pln	PROPN
cjfa-45208	112	40	524.70	524.70	NUM
cjfa-45208	112	41	million	million	NUM
cjfa-45208	112	42	(	(	PUNCT
cjfa-45208	112	43	table	table	NOUN
cjfa-45208	112	44	2	2	NUM
cjfa-45208	112	45	)	)	PUNCT
cjfa-45208	112	46	.	.	PUNCT
cjfa-45208	113	1	in	in	ADP
cjfa-45208	113	2	relation	relation	NOUN
cjfa-45208	113	3	to	to	ADP
cjfa-45208	113	4	the	the	DET
cjfa-45208	113	5	revenues	revenue	NOUN
cjfa-45208	113	6	from	from	ADP
cjfa-45208	113	7	real	real	ADJ
cjfa-45208	113	8	estate	estate	NOUN
cjfa-45208	113	9	tax	tax	NOUN
cjfa-45208	113	10	,	,	PUNCT
cjfa-45208	113	11	the	the	DET
cjfa-45208	113	12	value	value	NOUN
cjfa-45208	113	13	of	of	ADP
cjfa-45208	113	14	financial	financial	ADJ
cjfa-45208	113	15	effects	effect	NOUN
cjfa-45208	113	16	was	be	AUX
cjfa-45208	113	17	then	then	ADV
cjfa-45208	113	18	on	on	ADP
cjfa-45208	113	19	average	average	ADJ
cjfa-45208	113	20	12.78	12.78	NUM
cjfa-45208	113	21	%	%	NOUN
cjfa-45208	113	22	per	per	ADP
cjfa-45208	113	23	year	year	NOUN
cjfa-45208	113	24	.	.	PUNCT
cjfa-45208	114	1	the	the	DET
cjfa-45208	114	2	lowering	lowering	NOUN
cjfa-45208	114	3	of	of	ADP
cjfa-45208	114	4	tax	tax	NOUN
cjfa-45208	114	5	rates	rate	NOUN
cjfa-45208	114	6	was	be	AUX
cjfa-45208	114	7	applied	apply	VERB
cjfa-45208	114	8	to	to	ADP
cjfa-45208	114	9	the	the	DET
cjfa-45208	114	10	greatest	great	ADJ
cjfa-45208	114	11	extent	extent	NOUN
cjfa-45208	114	12	.	.	PUNCT
cjfa-45208	115	1	in	in	ADP
cjfa-45208	115	2	2021	2021	NUM
cjfa-45208	115	3	,	,	PUNCT
cjfa-45208	115	4	they	they	PRON
cjfa-45208	115	5	accounted	account	VERB
cjfa-45208	115	6	for	for	ADP
cjfa-45208	115	7	9.32	9.32	NUM
cjfa-45208	115	8	%	%	NOUN
cjfa-45208	115	9	of	of	ADP
cjfa-45208	115	10	revenues	revenue	NOUN
cjfa-45208	115	11	from	from	ADP
cjfa-45208	115	12	real	real	ADJ
cjfa-45208	115	13	estate	estate	NOUN
cjfa-45208	115	14	tax	tax	NOUN
cjfa-45208	115	15	.	.	PUNCT
cjfa-45208	116	1	on	on	ADP
cjfa-45208	116	2	the	the	DET
cjfa-45208	116	3	other	other	ADJ
cjfa-45208	116	4	hand	hand	NOUN
cjfa-45208	116	5	,	,	PUNCT
cjfa-45208	116	6	the	the	DET
cjfa-45208	116	7	value	value	NOUN
cjfa-45208	116	8	of	of	ADP
cjfa-45208	116	9	lost	lose	VERB
cjfa-45208	116	10	revenues	revenue	NOUN
cjfa-45208	116	11	resulting	result	VERB
cjfa-45208	116	12	from	from	ADP
cjfa-45208	116	13	the	the	DET
cjfa-45208	116	14	application	application	NOUN
cjfa-45208	116	15	of	of	ADP
cjfa-45208	116	16	the	the	DET
cjfa-45208	116	17	redemption	redemption	NOUN
cjfa-45208	116	18	of	of	ADP
cjfa-45208	116	19	tax	tax	NOUN
cjfa-45208	116	20	arrears	arrear	NOUN
cjfa-45208	116	21	,	,	PUNCT
cjfa-45208	116	22	as	as	ADV
cjfa-45208	116	23	well	well	ADV
cjfa-45208	116	24	as	as	ADP
cjfa-45208	116	25	spreading	spread	VERB
cjfa-45208	116	26	them	they	PRON
cjfa-45208	116	27	into	into	ADP
cjfa-45208	116	28	instalments	instalment	NOUN
cjfa-45208	116	29	and	and	CCONJ
cjfa-45208	116	30	deferring	defer	VERB
cjfa-45208	116	31	the	the	DET
cjfa-45208	116	32	payment	payment	NOUN
cjfa-45208	116	33	date	date	NOUN
cjfa-45208	116	34	had	have	VERB
cjfa-45208	116	35	the	the	DET
cjfa-45208	116	36	smallest	small	ADJ
cjfa-45208	116	37	share	share	NOUN
cjfa-45208	116	38	in	in	ADP
cjfa-45208	116	39	revenues	revenue	NOUN
cjfa-45208	116	40	.	.	PUNCT
cjfa-45208	117	1	for	for	ADP
cjfa-45208	117	2	example	example	NOUN
cjfa-45208	117	3	,	,	PUNCT
cjfa-45208	117	4	in	in	ADP
cjfa-45208	117	5	2021	2021	NUM
cjfa-45208	117	6	,	,	PUNCT
cjfa-45208	117	7	urban	urban	ADJ
cjfa-45208	117	8	municipalities	municipality	NOUN
cjfa-45208	117	9	lost	lose	VERB
cjfa-45208	117	10	only	only	ADV
cjfa-45208	117	11	0.56	0.56	NUM
cjfa-45208	117	12	%	%	NOUN
cjfa-45208	117	13	of	of	ADP
cjfa-45208	117	14	their	their	PRON
cjfa-45208	117	15	revenues	revenue	NOUN
cjfa-45208	117	16	due	due	ADP
cjfa-45208	117	17	to	to	ADP
cjfa-45208	117	18	the	the	DET
cjfa-45208	117	19	redemption	redemption	NOUN
cjfa-45208	117	20	of	of	ADP
cjfa-45208	117	21	tax	tax	NOUN
cjfa-45208	117	22	arrears	arrear	NOUN
cjfa-45208	117	23	as	as	ADV
cjfa-45208	117	24	well	well	ADV
cjfa-45208	117	25	as	as	ADP
cjfa-45208	117	26	spreading	spread	VERB
cjfa-45208	117	27	them	they	PRON
cjfa-45208	117	28	into	into	ADP
cjfa-45208	117	29	installments	installment	NOUN
cjfa-45208	117	30	and	and	CCONJ
cjfa-45208	117	31	deferring	defer	VERB
cjfa-45208	117	32	the	the	DET
cjfa-45208	117	33	payment	payment	NOUN
cjfa-45208	117	34	date	date	NOUN
cjfa-45208	117	35	.	.	PUNCT
cjfa-45208	118	1	in	in	ADP
cjfa-45208	118	2	2020	2020	NUM
cjfa-45208	118	3	,	,	PUNCT
cjfa-45208	118	4	a	a	DET
cjfa-45208	118	5	significant	significant	ADJ
cjfa-45208	118	6	increase	increase	NOUN
cjfa-45208	118	7	in	in	ADP
cjfa-45208	118	8	the	the	DET
cjfa-45208	118	9	value	value	NOUN
cjfa-45208	118	10	of	of	ADP
cjfa-45208	118	11	lost	lose	VERB
cjfa-45208	118	12	revenues	revenue	NOUN
cjfa-45208	118	13	from	from	ADP
cjfa-45208	118	14	real	real	ADJ
cjfa-45208	118	15	estate	estate	NOUN
cjfa-45208	118	16	tax	tax	NOUN
cjfa-45208	118	17	could	could	AUX
cjfa-45208	118	18	be	be	AUX
cjfa-45208	118	19	observed	observe	VERB
cjfa-45208	118	20	as	as	ADP
cjfa-45208	118	21	a	a	DET
cjfa-45208	118	22	result	result	NOUN
cjfa-45208	118	23	of	of	ADP
cjfa-45208	118	24	the	the	DET
cjfa-45208	118	25	use	use	NOUN
cjfa-45208	118	26	of	of	ADP
cjfa-45208	118	27	individual	individual	ADJ
cjfa-45208	118	28	fiscal	fiscal	ADJ
cjfa-45208	118	29	sovereignty	sovereignty	NOUN
cjfa-45208	118	30	instruments	instrument	NOUN
cjfa-45208	118	31	.	.	PUNCT
cjfa-45208	119	1	however	however	ADV
cjfa-45208	119	2	,	,	PUNCT
cjfa-45208	119	3	the	the	DET
cjfa-45208	119	4	lowering	lowering	NOUN
cjfa-45208	119	5	of	of	ADP
cjfa-45208	119	6	tax	tax	NOUN
cjfa-45208	119	7	rates	rate	NOUN
cjfa-45208	119	8	the	the	DET
cjfa-45208	119	9	financial	financial	ADJ
cjfa-45208	119	10	effects	effect	NOUN
cjfa-45208	119	11	of	of	ADP
cjfa-45208	119	12	the	the	DET
cjfa-45208	119	13	fiscal	fiscal	ADJ
cjfa-45208	119	14	sovereignty	sovereignty	NOUN
cjfa-45208	119	15	…	…	PUNCT
cjfa-45208	119	16	211211	211211	NUM
cjfa-45208	119	17	was	be	AUX
cjfa-45208	119	18	an	an	DET
cjfa-45208	119	19	exception	exception	NOUN
cjfa-45208	119	20	,	,	PUNCT
cjfa-45208	119	21	as	as	SCONJ
cjfa-45208	119	22	in	in	ADP
cjfa-45208	119	23	2020	2020	NUM
cjfa-45208	119	24	there	there	PRON
cjfa-45208	119	25	was	be	VERB
cjfa-45208	119	26	a	a	DET
cjfa-45208	119	27	decrease	decrease	NOUN
cjfa-45208	119	28	in	in	ADP
cjfa-45208	119	29	its	its	PRON
cjfa-45208	119	30	value	value	NOUN
cjfa-45208	119	31	from	from	ADP
cjfa-45208	119	32	pln	pln	PROPN
cjfa-45208	119	33	372.95	372.95	NUM
cjfa-45208	119	34	million	million	NUM
cjfa-45208	119	35	to	to	ADP
cjfa-45208	119	36	pln	pln	PROPN
cjfa-45208	119	37	317.37	317.37	NUM
cjfa-45208	119	38	million	million	NUM
cjfa-45208	119	39	.	.	PUNCT
cjfa-45208	119	40	table	table	NOUN
cjfa-45208	119	41	2	2	NUM
cjfa-45208	119	42	.	.	PUNCT
cjfa-45208	120	1	the	the	DET
cjfa-45208	120	2	ratio	ratio	NOUN
cjfa-45208	120	3	of	of	ADP
cjfa-45208	120	4	the	the	DET
cjfa-45208	120	5	value	value	NOUN
cjfa-45208	120	6	of	of	ADP
cjfa-45208	120	7	the	the	DET
cjfa-45208	120	8	financial	financial	ADJ
cjfa-45208	120	9	effects	effect	NOUN
cjfa-45208	120	10	of	of	ADP
cjfa-45208	120	11	the	the	DET
cjfa-45208	120	12	application	application	NOUN
cjfa-45208	120	13	of	of	ADP
cjfa-45208	120	14	individual	individual	ADJ
cjfa-45208	120	15	fiscal	fiscal	ADJ
cjfa-45208	120	16	sovereignty	sovereignty	NOUN
cjfa-45208	120	17	instruments	instrument	NOUN
cjfa-45208	120	18	in	in	ADP
cjfa-45208	120	19	the	the	DET
cjfa-45208	120	20	field	field	NOUN
cjfa-45208	120	21	of	of	ADP
cjfa-45208	120	22	real	real	ADJ
cjfa-45208	120	23	estate	estate	NOUN
cjfa-45208	120	24	tax	tax	NOUN
cjfa-45208	120	25	to	to	ADP
cjfa-45208	120	26	the	the	DET
cjfa-45208	120	27	revenues	revenue	NOUN
cjfa-45208	120	28	from	from	ADP
cjfa-45208	120	29	this	this	DET
cjfa-45208	120	30	tax	tax	NOUN
cjfa-45208	120	31	in	in	ADP
cjfa-45208	120	32	the	the	DET
cjfa-45208	120	33	years	year	NOUN
cjfa-45208	120	34	2017–2021	2017–2021	NUM
cjfa-45208	120	35	–	–	PUNCT
cjfa-45208	120	36	urban	urban	ADJ
cjfa-45208	120	37	municipalities	municipality	NOUN
cjfa-45208	120	38	specification	specification	NOUN
cjfa-45208	120	39	2017	2017	NUM
cjfa-45208	120	40	2018	2018	NUM
cjfa-45208	120	41	2019	2019	NUM
cjfa-45208	120	42	2020	2020	NUM
cjfa-45208	120	43	2021	2021	NUM
cjfa-45208	120	44	tax	tax	NOUN
cjfa-45208	120	45	rates	rate	NOUN
cjfa-45208	120	46	lower	low	ADJ
cjfa-45208	120	47	than	than	ADP
cjfa-45208	120	48	the	the	DET
cjfa-45208	120	49	maximum	maximum	NOUN
cjfa-45208	120	50	in	in	ADP
cjfa-45208	120	51	mln	mln	PROPN
cjfa-45208	120	52	pln	pln	PROPN
cjfa-45208	120	53	324.42	324.42	NUM
cjfa-45208	120	54	357.61	357.61	NUM
cjfa-45208	120	55	372.95	372.95	NUM
cjfa-45208	120	56	317.37	317.37	NUM
cjfa-45208	120	57	382.76	382.76	NUM
cjfa-45208	120	58	in	in	ADP
cjfa-45208	120	59	%	%	NOUN
cjfa-45208	120	60	9.25	9.25	NUM
cjfa-45208	120	61	9.90	9.90	NUM
cjfa-45208	120	62	10.03	10.03	NUM
cjfa-45208	120	63	8.23	8.23	NUM
cjfa-45208	120	64	9.32	9.32	NUM
cjfa-45208	120	65	reliefs	relief	NOUN
cjfa-45208	120	66	and	and	CCONJ
cjfa-45208	120	67	exemptions	exemption	NOUN
cjfa-45208	120	68	in	in	ADP
cjfa-45208	120	69	mln	mln	PROPN
cjfa-45208	120	70	pln	pln	PROPN
cjfa-45208	120	71	75.90	75.90	NUM
cjfa-45208	120	72	80.79	80.79	NUM
cjfa-45208	120	73	87.65	87.65	NUM
cjfa-45208	120	74	95.45	95.45	NUM
cjfa-45208	120	75	95.76	95.76	NUM
cjfa-45208	120	76	in	in	ADP
cjfa-45208	120	77	%	%	NOUN
cjfa-45208	120	78	2.17	2.17	NUM
cjfa-45208	120	79	2.24	2.24	NUM
cjfa-45208	120	80	2.36	2.36	NUM
cjfa-45208	120	81	2.48	2.48	NUM
cjfa-45208	120	82	2.33	2.33	NUM
cjfa-45208	120	83	redemption	redemption	NOUN
cjfa-45208	120	84	of	of	ADP
cjfa-45208	120	85	tax	tax	NOUN
cjfa-45208	120	86	arrears	arrear	NOUN
cjfa-45208	120	87	in	in	ADP
cjfa-45208	120	88	mln	mln	PROPN
cjfa-45208	120	89	pln	pln	PROPN
cjfa-45208	120	90	16.71	16.71	NUM
cjfa-45208	120	91	18.86	18.86	NUM
cjfa-45208	120	92	14.91	14.91	NUM
cjfa-45208	120	93	27.20	27.20	NUM
cjfa-45208	120	94	23.09	23.09	NUM
cjfa-45208	120	95	in	in	ADP
cjfa-45208	120	96	%	%	NOUN
cjfa-45208	120	97	0.48	0.48	NUM
cjfa-45208	120	98	0.52	0.52	NUM
cjfa-45208	120	99	0.40	0.40	NUM
cjfa-45208	120	100	0.71	0.71	NUM
cjfa-45208	120	101	0.56	0.56	NUM
cjfa-45208	120	102	payment	payment	NOUN
cjfa-45208	120	103	in	in	ADP
cjfa-45208	120	104	installments	installment	NOUN
cjfa-45208	120	105	,	,	PUNCT
cjfa-45208	120	106	deferral	deferral	NOUN
cjfa-45208	120	107	of	of	ADP
cjfa-45208	120	108	the	the	DET
cjfa-45208	120	109	payment	payment	NOUN
cjfa-45208	120	110	date	date	NOUN
cjfa-45208	120	111	in	in	ADP
cjfa-45208	120	112	mln	mln	PROPN
cjfa-45208	120	113	pln	pln	PROPN
cjfa-45208	120	114	19.95	19.95	NUM
cjfa-45208	120	115	19.28	19.28	NUM
cjfa-45208	120	116	17.37	17.37	NUM
cjfa-45208	120	117	27.70	27.70	NUM
cjfa-45208	120	118	23.09	23.09	NUM
cjfa-45208	120	119	in	in	ADP
cjfa-45208	120	120	%	%	NOUN
cjfa-45208	120	121	0.57	0.57	NUM
cjfa-45208	120	122	0.53	0.53	NUM
cjfa-45208	120	123	0.47	0.47	NUM
cjfa-45208	120	124	0.72	0.72	NUM
cjfa-45208	120	125	0.56	0.56	NUM
cjfa-45208	120	126	total	total	NOUN
cjfa-45208	120	127	in	in	ADP
cjfa-45208	120	128	mln	mln	PROPN
cjfa-45208	120	129	pln	pln	PROPN
cjfa-45208	120	130	436.97	436.97	NUM
cjfa-45208	120	131	476.54	476.54	NUM
cjfa-45208	120	132	492.89	492.89	NUM
cjfa-45208	120	133	467.72	467.72	NUM
cjfa-45208	120	134	524.70	524.70	NUM
cjfa-45208	120	135	in	in	ADP
cjfa-45208	120	136	%	%	NOUN
cjfa-45208	120	137	12.47	12.47	NUM
cjfa-45208	120	138	13.19	13.19	NUM
cjfa-45208	120	139	13.26	13.26	NUM
cjfa-45208	120	140	12.14	12.14	NUM
cjfa-45208	120	141	12.77	12.77	NUM
cjfa-45208	120	142	s	s	NOUN
cjfa-45208	120	143	o	o	NOUN
cjfa-45208	120	144	u	u	NOUN
cjfa-45208	120	145	r	r	NOUN
cjfa-45208	120	146	c	c	NOUN
cjfa-45208	120	147	e	e	NOUN
cjfa-45208	120	148	:	:	PUNCT
cjfa-45208	120	149	own	own	ADJ
cjfa-45208	120	150	study	study	NOUN
cjfa-45208	120	151	based	base	VERB
cjfa-45208	120	152	on	on	ADP
cjfa-45208	120	153	:	:	PUNCT
cjfa-45208	120	154	annexes	annexe	NOUN
cjfa-45208	120	155	to	to	ADP
cjfa-45208	120	156	the	the	DET
cjfa-45208	120	157	information	information	NOUN
cjfa-45208	120	158	on	on	ADP
cjfa-45208	120	159	the	the	DET
cjfa-45208	120	160	execution	execution	NOUN
cjfa-45208	120	161	of	of	ADP
cjfa-45208	120	162	local	local	ADJ
cjfa-45208	120	163	government	government	NOUN
cjfa-45208	120	164	budgets	budget	NOUN
cjfa-45208	120	165	for	for	ADP
cjfa-45208	120	166	2017	2017	NUM
cjfa-45208	120	167	,	,	PUNCT
cjfa-45208	120	168	2018	2018	NUM
cjfa-45208	120	169	,	,	PUNCT
cjfa-45208	120	170	2019	2019	NUM
cjfa-45208	120	171	,	,	PUNCT
cjfa-45208	120	172	2020	2020	NUM
cjfa-45208	120	173	,	,	PUNCT
cjfa-45208	120	174	2021	2021	NUM
cjfa-45208	120	175	.	.	PUNCT
cjfa-45208	121	1	with	with	ADP
cjfa-45208	121	2	regard	regard	NOUN
cjfa-45208	121	3	to	to	ADP
cjfa-45208	121	4	rural	rural	ADJ
cjfa-45208	121	5	municipalities	municipality	NOUN
cjfa-45208	121	6	,	,	PUNCT
cjfa-45208	121	7	the	the	DET
cjfa-45208	121	8	loss	loss	NOUN
cjfa-45208	121	9	of	of	ADP
cjfa-45208	121	10	revenues	revenue	NOUN
cjfa-45208	121	11	from	from	ADP
cjfa-45208	121	12	real	real	ADJ
cjfa-45208	121	13	estate	estate	NOUN
cjfa-45208	121	14	tax	tax	NOUN
cjfa-45208	121	15	resulting	result	VERB
cjfa-45208	121	16	from	from	ADP
cjfa-45208	121	17	the	the	DET
cjfa-45208	121	18	use	use	NOUN
cjfa-45208	121	19	of	of	ADP
cjfa-45208	121	20	fiscal	fiscal	ADJ
cjfa-45208	121	21	sovereignty	sovereignty	NOUN
cjfa-45208	121	22	instruments	instrument	NOUN
cjfa-45208	121	23	in	in	ADP
cjfa-45208	121	24	the	the	DET
cjfa-45208	121	25	analyzed	analyze	VERB
cjfa-45208	121	26	period	period	NOUN
cjfa-45208	121	27	ranged	range	VERB
cjfa-45208	121	28	from	from	ADP
cjfa-45208	121	29	22.48	22.48	NUM
cjfa-45208	121	30	%	%	NOUN
cjfa-45208	121	31	to	to	ADP
cjfa-45208	121	32	24.27	24.27	NUM
cjfa-45208	121	33	%	%	NOUN
cjfa-45208	121	34	(	(	PUNCT
cjfa-45208	121	35	table	table	NOUN
cjfa-45208	121	36	3	3	NUM
cjfa-45208	121	37	)	)	PUNCT
cjfa-45208	121	38	.	.	PUNCT
cjfa-45208	122	1	the	the	DET
cjfa-45208	122	2	main	main	ADJ
cjfa-45208	122	3	part	part	NOUN
cjfa-45208	122	4	of	of	ADP
cjfa-45208	122	5	the	the	DET
cjfa-45208	122	6	lost	lost	ADJ
cjfa-45208	122	7	revenues	revenue	NOUN
cjfa-45208	122	8	was	be	AUX
cjfa-45208	122	9	the	the	DET
cjfa-45208	122	10	lowering	lowering	NOUN
cjfa-45208	122	11	of	of	ADP
cjfa-45208	122	12	tax	tax	NOUN
cjfa-45208	122	13	rates	rate	NOUN
cjfa-45208	122	14	,	,	PUNCT
cjfa-45208	122	15	the	the	DET
cjfa-45208	122	16	average	average	ADJ
cjfa-45208	122	17	annual	annual	ADJ
cjfa-45208	122	18	share	share	NOUN
cjfa-45208	122	19	of	of	ADP
cjfa-45208	122	20	which	which	PRON
cjfa-45208	122	21	in	in	ADP
cjfa-45208	122	22	the	the	DET
cjfa-45208	122	23	value	value	NOUN
cjfa-45208	122	24	of	of	ADP
cjfa-45208	122	25	obtained	obtain	VERB
cjfa-45208	122	26	revenues	revenue	NOUN
cjfa-45208	122	27	amounted	amount	VERB
cjfa-45208	122	28	to	to	ADP
cjfa-45208	122	29	23.44	23.44	NUM
cjfa-45208	122	30	%	%	NOUN
cjfa-45208	122	31	.	.	PUNCT
cjfa-45208	123	1	although	although	SCONJ
cjfa-45208	123	2	in	in	ADP
cjfa-45208	123	3	the	the	DET
cjfa-45208	123	4	analyzed	analyze	VERB
cjfa-45208	123	5	period	period	NOUN
cjfa-45208	123	6	the	the	DET
cjfa-45208	123	7	share	share	NOUN
cjfa-45208	123	8	of	of	ADP
cjfa-45208	123	9	the	the	DET
cjfa-45208	123	10	redemption	redemption	NOUN
cjfa-45208	123	11	of	of	ADP
cjfa-45208	123	12	tax	tax	NOUN
cjfa-45208	123	13	arrears	arrear	NOUN
cjfa-45208	123	14	in	in	ADP
cjfa-45208	123	15	revenues	revenue	NOUN
cjfa-45208	123	16	from	from	ADP
cjfa-45208	123	17	real	real	ADJ
cjfa-45208	123	18	estate	estate	NOUN
cjfa-45208	123	19	tax	tax	NOUN
cjfa-45208	123	20	was	be	AUX
cjfa-45208	123	21	insignificant	insignificant	ADJ
cjfa-45208	123	22	,	,	PUNCT
cjfa-45208	123	23	in	in	ADP
cjfa-45208	123	24	2020	2020	NUM
cjfa-45208	123	25	,	,	PUNCT
cjfa-45208	123	26	there	there	PRON
cjfa-45208	123	27	was	be	VERB
cjfa-45208	123	28	a	a	DET
cjfa-45208	123	29	significant	significant	ADJ
cjfa-45208	123	30	increase	increase	NOUN
cjfa-45208	123	31	in	in	ADP
cjfa-45208	123	32	its	its	PRON
cjfa-45208	123	33	amount	amount	NOUN
cjfa-45208	123	34	.	.	PUNCT
cjfa-45208	124	1	the	the	DET
cjfa-45208	124	2	value	value	NOUN
cjfa-45208	124	3	of	of	ADP
cjfa-45208	124	4	financial	financial	ADJ
cjfa-45208	124	5	effects	effect	NOUN
cjfa-45208	124	6	resulting	result	VERB
cjfa-45208	124	7	from	from	ADP
cjfa-45208	124	8	the	the	DET
cjfa-45208	124	9	use	use	NOUN
cjfa-45208	124	10	of	of	ADP
cjfa-45208	124	11	a	a	DET
cjfa-45208	124	12	given	give	VERB
cjfa-45208	124	13	instrument	instrument	NOUN
cjfa-45208	124	14	increased	increase	VERB
cjfa-45208	124	15	by	by	ADP
cjfa-45208	124	16	pln	pln	PROPN
cjfa-45208	124	17	25.81	25.81	NUM
cjfa-45208	124	18	million	million	NUM
cjfa-45208	124	19	.	.	PUNCT
cjfa-45208	125	1	in	in	ADP
cjfa-45208	125	2	the	the	DET
cjfa-45208	125	3	same	same	ADJ
cjfa-45208	125	4	year	year	NOUN
cjfa-45208	125	5	,	,	PUNCT
cjfa-45208	125	6	the	the	DET
cjfa-45208	125	7	value	value	NOUN
cjfa-45208	125	8	of	of	ADP
cjfa-45208	125	9	reliefs	relief	NOUN
cjfa-45208	125	10	and	and	CCONJ
cjfa-45208	125	11	exemptions	exemption	NOUN
cjfa-45208	125	12	also	also	ADV
cjfa-45208	125	13	increased	increase	VERB
cjfa-45208	125	14	(	(	PUNCT
cjfa-45208	125	15	an	an	DET
cjfa-45208	125	16	increase	increase	NOUN
cjfa-45208	125	17	by	by	ADP
cjfa-45208	125	18	pln	pln	PROPN
cjfa-45208	125	19	37.17	37.17	NUM
cjfa-45208	125	20	million	million	NUM
cjfa-45208	125	21	)	)	PUNCT
cjfa-45208	125	22	.	.	PUNCT
cjfa-45208	126	1	in	in	ADP
cjfa-45208	126	2	turn	turn	NOUN
cjfa-45208	126	3	,	,	PUNCT
cjfa-45208	126	4	a	a	DET
cjfa-45208	126	5	significant	significant	ADJ
cjfa-45208	126	6	increase	increase	NOUN
cjfa-45208	126	7	in	in	ADP
cjfa-45208	126	8	the	the	DET
cjfa-45208	126	9	value	value	NOUN
cjfa-45208	126	10	of	of	ADP
cjfa-45208	126	11	the	the	DET
cjfa-45208	126	12	lowering	lowering	NOUN
cjfa-45208	126	13	of	of	ADP
cjfa-45208	126	14	tax	tax	NOUN
cjfa-45208	126	15	rates	rate	NOUN
cjfa-45208	126	16	was	be	AUX
cjfa-45208	126	17	recorded	record	VERB
cjfa-45208	126	18	in	in	ADP
cjfa-45208	126	19	2021	2021	NUM
cjfa-45208	126	20	.	.	PUNCT
cjfa-45208	127	1	the	the	DET
cjfa-45208	127	2	value	value	NOUN
cjfa-45208	127	3	of	of	ADP
cjfa-45208	127	4	revenues	revenue	NOUN
cjfa-45208	127	5	lost	lose	VERB
cjfa-45208	127	6	as	as	ADP
cjfa-45208	127	7	a	a	DET
cjfa-45208	127	8	result	result	NOUN
cjfa-45208	127	9	of	of	ADP
cjfa-45208	127	10	the	the	DET
cjfa-45208	127	11	application	application	NOUN
cjfa-45208	127	12	of	of	ADP
cjfa-45208	127	13	a	a	DET
cjfa-45208	127	14	given	give	VERB
cjfa-45208	127	15	fiscal	fiscal	ADJ
cjfa-45208	127	16	sovereignty	sovereignty	NOUN
cjfa-45208	127	17	instrument	instrument	NOUN
cjfa-45208	127	18	increased	increase	VERB
cjfa-45208	127	19	by	by	ADP
cjfa-45208	127	20	as	as	ADV
cjfa-45208	127	21	much	much	ADJ
cjfa-45208	127	22	as	as	ADP
cjfa-45208	127	23	pln	pln	PROPN
cjfa-45208	127	24	118.7	118.7	NUM
cjfa-45208	127	25	million	million	NUM
cjfa-45208	127	26	.	.	PUNCT
cjfa-45208	128	1	agnieszka	agnieszka	PROPN
cjfa-45208	128	2	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	128	3	-	-	PUNCT
cjfa-45208	128	4	kuzioła212212	kuzioła212212	PROPN
cjfa-45208	128	5	table	table	NOUN
cjfa-45208	128	6	3	3	NUM
cjfa-45208	128	7	.	.	PUNCT
cjfa-45208	129	1	the	the	DET
cjfa-45208	129	2	ratio	ratio	NOUN
cjfa-45208	129	3	of	of	ADP
cjfa-45208	129	4	the	the	DET
cjfa-45208	129	5	value	value	NOUN
cjfa-45208	129	6	of	of	ADP
cjfa-45208	129	7	the	the	DET
cjfa-45208	129	8	financial	financial	ADJ
cjfa-45208	129	9	effects	effect	NOUN
cjfa-45208	129	10	of	of	ADP
cjfa-45208	129	11	the	the	DET
cjfa-45208	129	12	application	application	NOUN
cjfa-45208	129	13	of	of	ADP
cjfa-45208	129	14	individual	individual	ADJ
cjfa-45208	129	15	fiscal	fiscal	ADJ
cjfa-45208	129	16	sovereignty	sovereignty	NOUN
cjfa-45208	129	17	instruments	instrument	NOUN
cjfa-45208	129	18	in	in	ADP
cjfa-45208	129	19	the	the	DET
cjfa-45208	129	20	field	field	NOUN
cjfa-45208	129	21	of	of	ADP
cjfa-45208	129	22	real	real	ADJ
cjfa-45208	129	23	estate	estate	NOUN
cjfa-45208	129	24	tax	tax	NOUN
cjfa-45208	129	25	to	to	ADP
cjfa-45208	129	26	the	the	DET
cjfa-45208	129	27	revenues	revenue	NOUN
cjfa-45208	129	28	from	from	ADP
cjfa-45208	129	29	this	this	DET
cjfa-45208	129	30	tax	tax	NOUN
cjfa-45208	129	31	in	in	ADP
cjfa-45208	129	32	the	the	DET
cjfa-45208	129	33	years	year	NOUN
cjfa-45208	129	34	2017–2021	2017–2021	NUM
cjfa-45208	129	35	–	–	PUNCT
cjfa-45208	129	36	rural	rural	ADJ
cjfa-45208	129	37	municipalities	municipality	NOUN
cjfa-45208	129	38	specification	specification	NOUN
cjfa-45208	129	39	2017	2017	NUM
cjfa-45208	129	40	2018	2018	NUM
cjfa-45208	129	41	2019	2019	NUM
cjfa-45208	129	42	2020	2020	NUM
cjfa-45208	129	43	2021	2021	NUM
cjfa-45208	129	44	tax	tax	NOUN
cjfa-45208	129	45	rates	rate	NOUN
cjfa-45208	129	46	lower	low	ADJ
cjfa-45208	129	47	than	than	ADP
cjfa-45208	129	48	the	the	DET
cjfa-45208	129	49	maximum	maximum	NOUN
cjfa-45208	129	50	in	in	ADP
cjfa-45208	129	51	mln	mln	PROPN
cjfa-45208	129	52	pln	pln	PROPN
cjfa-45208	129	53	802.88	802.88	NUM
cjfa-45208	129	54	844.60	844.60	NUM
cjfa-45208	129	55	884.39	884.39	NUM
cjfa-45208	129	56	805.85	805.85	NUM
cjfa-45208	129	57	924.55	924.55	NUM
cjfa-45208	129	58	in	in	ADP
cjfa-45208	129	59	%	%	NOUN
cjfa-45208	129	60	16.39	16.39	NUM
cjfa-45208	129	61	16.76	16.76	NUM
cjfa-45208	129	62	16.97	16.97	NUM
cjfa-45208	129	63	14.66	14.66	NUM
cjfa-45208	129	64	15.63	15.63	NUM
cjfa-45208	129	65	reliefs	relief	NOUN
cjfa-45208	129	66	and	and	CCONJ
cjfa-45208	129	67	exemptions	exemption	NOUN
cjfa-45208	129	68	in	in	ADP
cjfa-45208	129	69	mln	mln	PROPN
cjfa-45208	129	70	pln	pln	PROPN
cjfa-45208	129	71	328.79	328.79	NUM
cjfa-45208	129	72	316.43	316.43	NUM
cjfa-45208	129	73	329.74	329.74	NUM
cjfa-45208	129	74	366.91	366.91	NUM
cjfa-45208	129	75	354.77	354.77	NUM
cjfa-45208	129	76	in	in	ADP
cjfa-45208	129	77	%	%	NOUN
cjfa-45208	129	78	6.71	6.71	NUM
cjfa-45208	129	79	6.28	6.28	NUM
cjfa-45208	129	80	6.33	6.33	NUM
cjfa-45208	129	81	6.67	6.67	NUM
cjfa-45208	129	82	6.00	6.00	NUM
cjfa-45208	129	83	redemption	redemption	NOUN
cjfa-45208	129	84	of	of	ADP
cjfa-45208	129	85	tax	tax	NOUN
cjfa-45208	129	86	arrears	arrear	NOUN
cjfa-45208	129	87	in	in	ADP
cjfa-45208	129	88	mln	mln	PROPN
cjfa-45208	129	89	pln	pln	PROPN
cjfa-45208	129	90	22.66	22.66	NUM
cjfa-45208	129	91	21.67	21.67	NUM
cjfa-45208	129	92	17.16	17.16	NUM
cjfa-45208	129	93	42.97	42.97	NUM
cjfa-45208	129	94	38.82	38.82	NUM
cjfa-45208	129	95	in	in	ADP
cjfa-45208	129	96	%	%	NOUN
cjfa-45208	129	97	0.46	0.46	NUM
cjfa-45208	129	98	0.43	0.43	NUM
cjfa-45208	129	99	0.33	0.33	NUM
cjfa-45208	129	100	0.78	0.78	NUM
cjfa-45208	129	101	0.66	0.66	NUM
cjfa-45208	129	102	payment	payment	NOUN
cjfa-45208	129	103	in	in	ADP
cjfa-45208	129	104	installments	installment	NOUN
cjfa-45208	129	105	,	,	PUNCT
cjfa-45208	129	106	deferral	deferral	NOUN
cjfa-45208	129	107	of	of	ADP
cjfa-45208	129	108	the	the	DET
cjfa-45208	129	109	payment	payment	NOUN
cjfa-45208	129	110	date	date	NOUN
cjfa-45208	129	111	in	in	ADP
cjfa-45208	129	112	mln	mln	PROPN
cjfa-45208	129	113	pln	pln	PROPN
cjfa-45208	129	114	34.26	34.26	NUM
cjfa-45208	129	115	19.42	19.42	NUM
cjfa-45208	129	116	20.38	20.38	NUM
cjfa-45208	129	117	20.28	20.28	NUM
cjfa-45208	129	118	16.51	16.51	NUM
cjfa-45208	129	119	in	in	ADP
cjfa-45208	129	120	%	%	NOUN
cjfa-45208	129	121	0.70	0.70	NUM
cjfa-45208	129	122	0.39	0.39	NUM
cjfa-45208	129	123	0.39	0.39	NUM
cjfa-45208	129	124	0.37	0.37	NUM
cjfa-45208	129	125	0.28	0.28	NUM
cjfa-45208	129	126	total	total	NOUN
cjfa-45208	129	127	in	in	ADP
cjfa-45208	129	128	mln	mln	PROPN
cjfa-45208	129	129	pln	pln	PROPN
cjfa-45208	129	130	1188.59	1188.59	NUM
cjfa-45208	129	131	1202.12	1202.12	NUM
cjfa-45208	129	132	1251.67	1251.67	NUM
cjfa-45208	129	133	1236.01	1236.01	NUM
cjfa-45208	129	134	1334.65	1334.65	NUM
cjfa-45208	129	135	in	in	ADP
cjfa-45208	129	136	%	%	NOUN
cjfa-45208	129	137	24.27	24.27	NUM
cjfa-45208	129	138	23.86	23.86	NUM
cjfa-45208	129	139	24.02	24.02	NUM
cjfa-45208	129	140	22.48	22.48	NUM
cjfa-45208	129	141	22.56	22.56	NUM
cjfa-45208	129	142	s	s	NOUN
cjfa-45208	129	143	o	o	NOUN
cjfa-45208	129	144	u	u	NOUN
cjfa-45208	129	145	r	r	NOUN
cjfa-45208	129	146	c	c	NOUN
cjfa-45208	129	147	e	e	NOUN
cjfa-45208	129	148	:	:	PUNCT
cjfa-45208	129	149	own	own	ADJ
cjfa-45208	129	150	study	study	NOUN
cjfa-45208	129	151	based	base	VERB
cjfa-45208	129	152	on	on	ADP
cjfa-45208	129	153	:	:	PUNCT
cjfa-45208	129	154	annexes	annexe	NOUN
cjfa-45208	129	155	to	to	ADP
cjfa-45208	129	156	the	the	DET
cjfa-45208	129	157	information	information	NOUN
cjfa-45208	129	158	on	on	ADP
cjfa-45208	129	159	the	the	DET
cjfa-45208	129	160	execution	execution	NOUN
cjfa-45208	129	161	of	of	ADP
cjfa-45208	129	162	local	local	ADJ
cjfa-45208	129	163	government	government	NOUN
cjfa-45208	129	164	budgets	budget	NOUN
cjfa-45208	129	165	for	for	ADP
cjfa-45208	129	166	2017	2017	NUM
cjfa-45208	129	167	,	,	PUNCT
cjfa-45208	129	168	2018	2018	NUM
cjfa-45208	129	169	,	,	PUNCT
cjfa-45208	129	170	2019	2019	NUM
cjfa-45208	129	171	,	,	PUNCT
cjfa-45208	129	172	2020	2020	NUM
cjfa-45208	129	173	,	,	PUNCT
cjfa-45208	129	174	2021	2021	NUM
cjfa-45208	129	175	.	.	PUNCT
cjfa-45208	130	1	in	in	ADP
cjfa-45208	130	2	the	the	DET
cjfa-45208	130	3	case	case	NOUN
cjfa-45208	130	4	of	of	ADP
cjfa-45208	130	5	urban	urban	ADJ
cjfa-45208	130	6	-	-	PUNCT
cjfa-45208	130	7	rural	rural	ADJ
cjfa-45208	130	8	municipalities	municipality	NOUN
cjfa-45208	130	9	,	,	PUNCT
cjfa-45208	130	10	the	the	DET
cjfa-45208	130	11	average	average	ADJ
cjfa-45208	130	12	annual	annual	ADJ
cjfa-45208	130	13	share	share	NOUN
cjfa-45208	130	14	of	of	ADP
cjfa-45208	130	15	the	the	DET
cjfa-45208	130	16	value	value	NOUN
cjfa-45208	130	17	of	of	ADP
cjfa-45208	130	18	the	the	DET
cjfa-45208	130	19	financial	financial	ADJ
cjfa-45208	130	20	effects	effect	NOUN
cjfa-45208	130	21	of	of	ADP
cjfa-45208	130	22	fiscal	fiscal	ADJ
cjfa-45208	130	23	sovereignty	sovereignty	NOUN
cjfa-45208	130	24	in	in	ADP
cjfa-45208	130	25	the	the	DET
cjfa-45208	130	26	field	field	NOUN
cjfa-45208	130	27	of	of	ADP
cjfa-45208	130	28	real	real	ADJ
cjfa-45208	130	29	estate	estate	NOUN
cjfa-45208	130	30	tax	tax	NOUN
cjfa-45208	130	31	in	in	ADP
cjfa-45208	130	32	the	the	DET
cjfa-45208	130	33	revenues	revenue	NOUN
cjfa-45208	130	34	from	from	ADP
cjfa-45208	130	35	this	this	DET
cjfa-45208	130	36	tax	tax	NOUN
cjfa-45208	130	37	was	be	AUX
cjfa-45208	130	38	18.93	18.93	NUM
cjfa-45208	130	39	(	(	PUNCT
cjfa-45208	130	40	table	table	NOUN
cjfa-45208	130	41	4	4	NUM
cjfa-45208	130	42	)	)	PUNCT
cjfa-45208	130	43	.	.	PUNCT
cjfa-45208	131	1	among	among	ADP
cjfa-45208	131	2	the	the	DET
cjfa-45208	131	3	instruments	instrument	NOUN
cjfa-45208	131	4	of	of	ADP
cjfa-45208	131	5	fiscal	fiscal	ADJ
cjfa-45208	131	6	sovereignty	sovereignty	NOUN
cjfa-45208	131	7	,	,	PUNCT
cjfa-45208	131	8	the	the	DET
cjfa-45208	131	9	lowering	lowering	NOUN
cjfa-45208	131	10	of	of	ADP
cjfa-45208	131	11	the	the	DET
cjfa-45208	131	12	upper	upper	ADJ
cjfa-45208	131	13	tax	tax	NOUN
cjfa-45208	131	14	rates	rate	NOUN
cjfa-45208	131	15	was	be	AUX
cjfa-45208	131	16	of	of	ADP
cjfa-45208	131	17	the	the	DET
cjfa-45208	131	18	greatest	great	ADJ
cjfa-45208	131	19	importance	importance	NOUN
cjfa-45208	131	20	in	in	ADP
cjfa-45208	131	21	the	the	DET
cjfa-45208	131	22	decrease	decrease	NOUN
cjfa-45208	131	23	in	in	ADP
cjfa-45208	131	24	revenues	revenue	NOUN
cjfa-45208	131	25	from	from	ADP
cjfa-45208	131	26	real	real	ADJ
cjfa-45208	131	27	estate	estate	NOUN
cjfa-45208	131	28	tax	tax	NOUN
cjfa-45208	131	29	.	.	PUNCT
cjfa-45208	132	1	as	as	ADP
cjfa-45208	132	2	a	a	DET
cjfa-45208	132	3	result	result	NOUN
cjfa-45208	132	4	of	of	ADP
cjfa-45208	132	5	the	the	DET
cjfa-45208	132	6	application	application	NOUN
cjfa-45208	132	7	of	of	ADP
cjfa-45208	132	8	a	a	DET
cjfa-45208	132	9	given	give	VERB
cjfa-45208	132	10	instrument	instrument	NOUN
cjfa-45208	132	11	in	in	ADP
cjfa-45208	132	12	2021	2021	NUM
cjfa-45208	132	13	,	,	PUNCT
cjfa-45208	132	14	the	the	DET
cjfa-45208	132	15	value	value	NOUN
cjfa-45208	132	16	of	of	ADP
cjfa-45208	132	17	lost	lose	VERB
cjfa-45208	132	18	revenues	revenue	NOUN
cjfa-45208	132	19	from	from	ADP
cjfa-45208	132	20	real	real	ADJ
cjfa-45208	132	21	estate	estate	NOUN
cjfa-45208	132	22	tax	tax	NOUN
cjfa-45208	132	23	amounted	amount	VERB
cjfa-45208	132	24	to	to	ADP
cjfa-45208	132	25	pln	pln	PROPN
cjfa-45208	132	26	808.89	808.89	NUM
cjfa-45208	132	27	million	million	NUM
cjfa-45208	132	28	,	,	PUNCT
cjfa-45208	132	29	which	which	PRON
cjfa-45208	132	30	accounted	account	VERB
cjfa-45208	132	31	for	for	ADP
cjfa-45208	132	32	13.35	13.35	NUM
cjfa-45208	132	33	%	%	NOUN
cjfa-45208	132	34	of	of	ADP
cjfa-45208	132	35	the	the	DET
cjfa-45208	132	36	revenues	revenue	NOUN
cjfa-45208	132	37	from	from	ADP
cjfa-45208	132	38	this	this	DET
cjfa-45208	132	39	tax	tax	NOUN
cjfa-45208	132	40	.	.	PUNCT
cjfa-45208	133	1	it	it	PRON
cjfa-45208	133	2	should	should	AUX
cjfa-45208	133	3	be	be	AUX
cjfa-45208	133	4	noted	note	VERB
cjfa-45208	133	5	that	that	SCONJ
cjfa-45208	133	6	in	in	ADP
cjfa-45208	133	7	2020	2020	NUM
cjfa-45208	133	8	,	,	PUNCT
cjfa-45208	133	9	there	there	PRON
cjfa-45208	133	10	was	be	VERB
cjfa-45208	133	11	an	an	DET
cjfa-45208	133	12	increase	increase	NOUN
cjfa-45208	133	13	in	in	ADP
cjfa-45208	133	14	the	the	DET
cjfa-45208	133	15	value	value	NOUN
cjfa-45208	133	16	of	of	ADP
cjfa-45208	133	17	redemptions	redemption	NOUN
cjfa-45208	133	18	of	of	ADP
cjfa-45208	133	19	tax	tax	NOUN
cjfa-45208	133	20	arrears	arrear	NOUN
cjfa-45208	133	21	from	from	ADP
cjfa-45208	133	22	pln	pln	PROPN
cjfa-45208	133	23	21.08	21.08	NUM
cjfa-45208	133	24	million	million	NUM
cjfa-45208	133	25	to	to	ADP
cjfa-45208	133	26	pln	pln	PROPN
cjfa-45208	133	27	44.77	44.77	NUM
cjfa-45208	133	28	million	million	NUM
cjfa-45208	133	29	.	.	PUNCT
cjfa-45208	134	1	in	in	ADP
cjfa-45208	134	2	turn	turn	NOUN
cjfa-45208	134	3	,	,	PUNCT
cjfa-45208	134	4	the	the	DET
cjfa-45208	134	5	lowering	lowering	NOUN
cjfa-45208	134	6	of	of	ADP
cjfa-45208	134	7	tax	tax	NOUN
cjfa-45208	134	8	rates	rate	NOUN
cjfa-45208	134	9	in	in	ADP
cjfa-45208	134	10	a	a	DET
cjfa-45208	134	11	given	give	VERB
cjfa-45208	134	12	year	year	NOUN
cjfa-45208	134	13	recorded	record	VERB
cjfa-45208	134	14	a	a	DET
cjfa-45208	134	15	decrease	decrease	NOUN
cjfa-45208	134	16	from	from	ADP
cjfa-45208	134	17	pln	pln	PROPN
cjfa-45208	134	18	782.69	782.69	NUM
cjfa-45208	134	19	million	million	NUM
cjfa-45208	134	20	to	to	ADP
cjfa-45208	134	21	pln	pln	PROPN
cjfa-45208	134	22	710.10	710.10	NUM
cjfa-45208	134	23	million	million	NUM
cjfa-45208	134	24	.	.	PUNCT
cjfa-45208	135	1	however	however	ADV
cjfa-45208	135	2	,	,	PUNCT
cjfa-45208	135	3	in	in	ADP
cjfa-45208	135	4	2021	2021	NUM
cjfa-45208	135	5	its	its	PRON
cjfa-45208	135	6	value	value	NOUN
cjfa-45208	135	7	increased	increase	VERB
cjfa-45208	135	8	by	by	ADP
cjfa-45208	135	9	as	as	ADV
cjfa-45208	135	10	much	much	ADJ
cjfa-45208	135	11	as	as	ADP
cjfa-45208	135	12	pln	pln	PROPN
cjfa-45208	135	13	98.79	98.79	NUM
cjfa-45208	135	14	million	million	NUM
cjfa-45208	135	15	.	.	PUNCT
cjfa-45208	136	1	the	the	DET
cjfa-45208	136	2	financial	financial	ADJ
cjfa-45208	136	3	effects	effect	NOUN
cjfa-45208	136	4	of	of	ADP
cjfa-45208	136	5	the	the	DET
cjfa-45208	136	6	fiscal	fiscal	ADJ
cjfa-45208	136	7	sovereignty	sovereignty	NOUN
cjfa-45208	136	8	…	…	PUNCT
cjfa-45208	136	9	213213	213213	NUM
cjfa-45208	136	10	table	table	NOUN
cjfa-45208	136	11	4	4	NUM
cjfa-45208	136	12	.	.	PUNCT
cjfa-45208	137	1	the	the	DET
cjfa-45208	137	2	ratio	ratio	NOUN
cjfa-45208	137	3	of	of	ADP
cjfa-45208	137	4	the	the	DET
cjfa-45208	137	5	value	value	NOUN
cjfa-45208	137	6	of	of	ADP
cjfa-45208	137	7	the	the	DET
cjfa-45208	137	8	financial	financial	ADJ
cjfa-45208	137	9	effects	effect	NOUN
cjfa-45208	137	10	of	of	ADP
cjfa-45208	137	11	the	the	DET
cjfa-45208	137	12	application	application	NOUN
cjfa-45208	137	13	of	of	ADP
cjfa-45208	137	14	individual	individual	ADJ
cjfa-45208	137	15	fiscal	fiscal	ADJ
cjfa-45208	137	16	sovereignty	sovereignty	NOUN
cjfa-45208	137	17	instruments	instrument	NOUN
cjfa-45208	137	18	in	in	ADP
cjfa-45208	137	19	the	the	DET
cjfa-45208	137	20	field	field	NOUN
cjfa-45208	137	21	of	of	ADP
cjfa-45208	137	22	real	real	ADJ
cjfa-45208	137	23	estate	estate	NOUN
cjfa-45208	137	24	tax	tax	NOUN
cjfa-45208	137	25	to	to	ADP
cjfa-45208	137	26	the	the	DET
cjfa-45208	137	27	revenues	revenue	NOUN
cjfa-45208	137	28	from	from	ADP
cjfa-45208	137	29	this	this	DET
cjfa-45208	137	30	tax	tax	NOUN
cjfa-45208	137	31	in	in	ADP
cjfa-45208	137	32	the	the	DET
cjfa-45208	137	33	years	year	NOUN
cjfa-45208	137	34	2017–2021	2017–2021	NUM
cjfa-45208	137	35	–	–	PUNCT
cjfa-45208	137	36	urban	urban	ADJ
cjfa-45208	137	37	rural	rural	ADJ
cjfa-45208	137	38	municipalities	municipality	NOUN
cjfa-45208	137	39	specification	specification	NOUN
cjfa-45208	137	40	2017	2017	NUM
cjfa-45208	137	41	2018	2018	NUM
cjfa-45208	137	42	2019	2019	NUM
cjfa-45208	137	43	2020	2020	NUM
cjfa-45208	137	44	2021	2021	NUM
cjfa-45208	137	45	tax	tax	NOUN
cjfa-45208	137	46	rates	rate	NOUN
cjfa-45208	137	47	lower	low	ADJ
cjfa-45208	137	48	than	than	ADP
cjfa-45208	137	49	the	the	DET
cjfa-45208	137	50	maximum	maximum	NOUN
cjfa-45208	137	51	in	in	ADP
cjfa-45208	137	52	mln	mln	PROPN
cjfa-45208	137	53	pln	pln	PROPN
cjfa-45208	137	54	684.53	684.53	NUM
cjfa-45208	137	55	760.16	760.16	NUM
cjfa-45208	137	56	782.69	782.69	NUM
cjfa-45208	137	57	710.10	710.10	NUM
cjfa-45208	137	58	808.89	808.89	NUM
cjfa-45208	137	59	in	in	ADP
cjfa-45208	137	60	%	%	NOUN
cjfa-45208	137	61	13.78	13.78	NUM
cjfa-45208	137	62	14.76	14.76	NUM
cjfa-45208	137	63	14.64	14.64	NUM
cjfa-45208	137	64	12.60	12.60	NUM
cjfa-45208	137	65	13.25	13.25	NUM
cjfa-45208	137	66	reliefs	relief	NOUN
cjfa-45208	137	67	and	and	CCONJ
cjfa-45208	137	68	exemptions	exemption	NOUN
cjfa-45208	137	69	in	in	ADP
cjfa-45208	137	70	mln	mln	PROPN
cjfa-45208	137	71	pln	pln	PROPN
cjfa-45208	137	72	193.37	193.37	NUM
cjfa-45208	137	73	213.90	213.90	NUM
cjfa-45208	137	74	212.10	212.10	NUM
cjfa-45208	137	75	233.35	233.35	NUM
cjfa-45208	137	76	228.81	228.81	NUM
cjfa-45208	137	77	in	in	ADP
cjfa-45208	137	78	%	%	NOUN
cjfa-45208	137	79	3.89	3.89	NUM
cjfa-45208	137	80	4.15	4.15	NUM
cjfa-45208	137	81	3.97	3.97	NUM
cjfa-45208	137	82	4.14	4.14	NUM
cjfa-45208	137	83	3.75	3.75	NUM
cjfa-45208	137	84	redemption	redemption	NOUN
cjfa-45208	137	85	of	of	ADP
cjfa-45208	137	86	tax	tax	NOUN
cjfa-45208	137	87	arrears	arrear	NOUN
cjfa-45208	137	88	in	in	ADP
cjfa-45208	137	89	mln	mln	PROPN
cjfa-45208	137	90	pln	pln	PROPN
cjfa-45208	137	91	30.74	30.74	NUM
cjfa-45208	137	92	28.12	28.12	NUM
cjfa-45208	137	93	21.08	21.08	NUM
cjfa-45208	137	94	44.77	44.77	NUM
cjfa-45208	137	95	39.90	39.90	NUM
cjfa-45208	137	96	in	in	ADP
cjfa-45208	137	97	%	%	NOUN
cjfa-45208	137	98	0.62	0.62	NUM
cjfa-45208	137	99	0.55	0.55	NUM
cjfa-45208	137	100	0.39	0.39	NUM
cjfa-45208	137	101	0.79	0.79	NUM
cjfa-45208	137	102	0.65	0.65	NUM
cjfa-45208	137	103	payment	payment	NOUN
cjfa-45208	137	104	in	in	ADP
cjfa-45208	137	105	installments	installment	NOUN
cjfa-45208	137	106	,	,	PUNCT
cjfa-45208	137	107	deferral	deferral	NOUN
cjfa-45208	137	108	of	of	ADP
cjfa-45208	137	109	the	the	DET
cjfa-45208	137	110	payment	payment	NOUN
cjfa-45208	137	111	date	date	NOUN
cjfa-45208	137	112	in	in	ADP
cjfa-45208	137	113	mln	mln	PROPN
cjfa-45208	137	114	pln	pln	PROPN
cjfa-45208	137	115	34.06	34.06	NUM
cjfa-45208	137	116	27.56	27.56	NUM
cjfa-45208	137	117	23.21	23.21	NUM
cjfa-45208	137	118	33.99	33.99	NUM
cjfa-45208	137	119	28.22	28.22	NUM
cjfa-45208	137	120	in	in	ADP
cjfa-45208	137	121	%	%	NOUN
cjfa-45208	137	122	0.69	0.69	NUM
cjfa-45208	137	123	0.53	0.53	NUM
cjfa-45208	137	124	0.43	0.43	NUM
cjfa-45208	137	125	0.60	0.60	NUM
cjfa-45208	137	126	0.46	0.46	NUM
cjfa-45208	137	127	total	total	NOUN
cjfa-45208	137	128	in	in	ADP
cjfa-45208	137	129	mln	mln	PROPN
cjfa-45208	137	130	pln	pln	PROPN
cjfa-45208	137	131	942.70	942.70	NUM
cjfa-45208	137	132	1029.74	1029.74	NUM
cjfa-45208	137	133	1039.08	1039.08	NUM
cjfa-45208	137	134	1022.21	1022.21	NUM
cjfa-45208	137	135	1105.82	1105.82	NUM
cjfa-45208	137	136	in	in	ADP
cjfa-45208	137	137	%	%	NOUN
cjfa-45208	137	138	18.97	18.97	NUM
cjfa-45208	137	139	19.99	19.99	NUM
cjfa-45208	137	140	19.44	19.44	NUM
cjfa-45208	137	141	18.13	18.13	NUM
cjfa-45208	137	142	18.12	18.12	NUM
cjfa-45208	137	143	s	s	NOUN
cjfa-45208	137	144	o	o	NOUN
cjfa-45208	137	145	u	u	NOUN
cjfa-45208	137	146	r	r	NOUN
cjfa-45208	137	147	c	c	NOUN
cjfa-45208	137	148	e	e	NOUN
cjfa-45208	137	149	:	:	PUNCT
cjfa-45208	137	150	own	own	ADJ
cjfa-45208	137	151	study	study	NOUN
cjfa-45208	137	152	based	base	VERB
cjfa-45208	137	153	on	on	ADP
cjfa-45208	137	154	:	:	PUNCT
cjfa-45208	137	155	annexes	annexe	NOUN
cjfa-45208	137	156	to	to	ADP
cjfa-45208	137	157	the	the	DET
cjfa-45208	137	158	information	information	NOUN
cjfa-45208	137	159	on	on	ADP
cjfa-45208	137	160	the	the	DET
cjfa-45208	137	161	execution	execution	NOUN
cjfa-45208	137	162	of	of	ADP
cjfa-45208	137	163	local	local	ADJ
cjfa-45208	137	164	government	government	NOUN
cjfa-45208	137	165	budgets	budget	NOUN
cjfa-45208	137	166	for	for	ADP
cjfa-45208	137	167	2017	2017	NUM
cjfa-45208	137	168	,	,	PUNCT
cjfa-45208	137	169	2018	2018	NUM
cjfa-45208	137	170	,	,	PUNCT
cjfa-45208	137	171	2019	2019	NUM
cjfa-45208	137	172	,	,	PUNCT
cjfa-45208	137	173	2020	2020	NUM
cjfa-45208	137	174	,	,	PUNCT
cjfa-45208	137	175	2021	2021	NUM
cjfa-45208	137	176	.	.	PUNCT
cjfa-45208	137	177	 	 	SPACE
cjfa-45208	138	1	conclusions	conclusion	NOUN
cjfa-45208	138	2	 	 	SPACE
cjfa-45208	138	3	conclusions	conclusion	NOUN
cjfa-45208	138	4	based	base	VERB
cjfa-45208	138	5	on	on	ADP
cjfa-45208	138	6	the	the	DET
cjfa-45208	138	7	data	datum	NOUN
cjfa-45208	138	8	analysis	analysis	NOUN
cjfa-45208	138	9	,	,	PUNCT
cjfa-45208	138	10	several	several	ADJ
cjfa-45208	138	11	conclusions	conclusion	NOUN
cjfa-45208	138	12	can	can	AUX
cjfa-45208	138	13	be	be	AUX
cjfa-45208	138	14	drawn	draw	VERB
cjfa-45208	138	15	.	.	PUNCT
cjfa-45208	139	1	revenues	revenue	NOUN
cjfa-45208	139	2	from	from	ADP
cjfa-45208	139	3	real	real	ADJ
cjfa-45208	139	4	estate	estate	NOUN
cjfa-45208	139	5	tax	tax	NOUN
cjfa-45208	139	6	are	be	AUX
cjfa-45208	139	7	of	of	ADP
cjfa-45208	139	8	the	the	DET
cjfa-45208	139	9	greatest	great	ADJ
cjfa-45208	139	10	importance	importance	NOUN
cjfa-45208	139	11	for	for	ADP
cjfa-45208	139	12	the	the	DET
cjfa-45208	139	13	budgets	budget	NOUN
cjfa-45208	139	14	of	of	ADP
cjfa-45208	139	15	urban	urban	ADJ
cjfa-45208	139	16	-	-	PUNCT
cjfa-45208	139	17	rural	rural	ADJ
cjfa-45208	139	18	municipalities	municipality	NOUN
cjfa-45208	139	19	,	,	PUNCT
cjfa-45208	139	20	and	and	CCONJ
cjfa-45208	139	21	the	the	DET
cjfa-45208	139	22	smallest	small	ADJ
cjfa-45208	139	23	for	for	ADP
cjfa-45208	139	24	towns	town	NOUN
cjfa-45208	139	25	with	with	ADP
cjfa-45208	139	26	poviat	poviat	ADJ
cjfa-45208	139	27	rights	right	NOUN
cjfa-45208	139	28	.	.	PUNCT
cjfa-45208	140	1	the	the	DET
cjfa-45208	140	2	average	average	ADJ
cjfa-45208	140	3	annual	annual	ADJ
cjfa-45208	140	4	share	share	NOUN
cjfa-45208	140	5	of	of	ADP
cjfa-45208	140	6	real	real	ADJ
cjfa-45208	140	7	estate	estate	NOUN
cjfa-45208	140	8	tax	tax	NOUN
cjfa-45208	140	9	revenues	revenue	NOUN
cjfa-45208	140	10	in	in	ADP
cjfa-45208	140	11	own	own	ADJ
cjfa-45208	140	12	income	income	NOUN
cjfa-45208	140	13	in	in	ADP
cjfa-45208	140	14	the	the	DET
cjfa-45208	140	15	years	year	NOUN
cjfa-45208	140	16	2017–2021	2017–2021	NUM
cjfa-45208	140	17	for	for	ADP
cjfa-45208	140	18	urban	urban	ADJ
cjfa-45208	140	19	-	-	PUNCT
cjfa-45208	140	20	rural	rural	ADJ
cjfa-45208	140	21	municipalities	municipality	NOUN
cjfa-45208	140	22	amounted	amount	VERB
cjfa-45208	140	23	to	to	ADP
cjfa-45208	140	24	26.44	26.44	NUM
cjfa-45208	140	25	%	%	NOUN
cjfa-45208	140	26	,	,	PUNCT
cjfa-45208	140	27	and	and	CCONJ
cjfa-45208	140	28	for	for	ADP
cjfa-45208	140	29	towns	town	NOUN
cjfa-45208	140	30	with	with	ADP
cjfa-45208	140	31	poviat	poviat	ADJ
cjfa-45208	140	32	rights	right	NOUN
cjfa-45208	140	33	it	it	PRON
cjfa-45208	140	34	reached	reach	VERB
cjfa-45208	140	35	the	the	DET
cjfa-45208	140	36	value	value	NOUN
cjfa-45208	140	37	of	of	ADP
cjfa-45208	140	38	16.62	16.62	NUM
cjfa-45208	140	39	%	%	NOUN
cjfa-45208	140	40	.	.	PUNCT
cjfa-45208	141	1	in	in	ADP
cjfa-45208	141	2	turn	turn	NOUN
cjfa-45208	141	3	,	,	PUNCT
cjfa-45208	141	4	referring	refer	VERB
cjfa-45208	141	5	to	to	ADP
cjfa-45208	141	6	the	the	DET
cjfa-45208	141	7	financial	financial	ADJ
cjfa-45208	141	8	effects	effect	NOUN
cjfa-45208	141	9	of	of	ADP
cjfa-45208	141	10	fiscal	fiscal	ADJ
cjfa-45208	141	11	sovereignty	sovereignty	NOUN
cjfa-45208	141	12	in	in	ADP
cjfa-45208	141	13	the	the	DET
cjfa-45208	141	14	field	field	NOUN
cjfa-45208	141	15	of	of	ADP
cjfa-45208	141	16	real	real	ADJ
cjfa-45208	141	17	estate	estate	NOUN
cjfa-45208	141	18	tax	tax	NOUN
cjfa-45208	141	19	,	,	PUNCT
cjfa-45208	141	20	significant	significant	ADJ
cjfa-45208	141	21	discrepancies	discrepancy	NOUN
cjfa-45208	141	22	can	can	AUX
cjfa-45208	141	23	be	be	AUX
cjfa-45208	141	24	noticed	notice	VERB
cjfa-45208	141	25	due	due	ADP
cjfa-45208	141	26	to	to	ADP
cjfa-45208	141	27	the	the	DET
cjfa-45208	141	28	type	type	NOUN
cjfa-45208	141	29	of	of	ADP
cjfa-45208	141	30	municipality	municipality	NOUN
cjfa-45208	141	31	.	.	PUNCT
cjfa-45208	142	1	the	the	DET
cjfa-45208	142	2	effects	effect	NOUN
cjfa-45208	142	3	of	of	ADP
cjfa-45208	142	4	tax	tax	NOUN
cjfa-45208	142	5	decisions	decision	NOUN
cjfa-45208	142	6	were	be	AUX
cjfa-45208	142	7	the	the	DET
cjfa-45208	142	8	most	most	ADV
cjfa-45208	142	9	significant	significant	ADJ
cjfa-45208	142	10	in	in	ADP
cjfa-45208	142	11	rural	rural	ADJ
cjfa-45208	142	12	municipalities	municipality	NOUN
cjfa-45208	142	13	,	,	PUNCT
cjfa-45208	142	14	while	while	SCONJ
cjfa-45208	142	15	the	the	DET
cjfa-45208	142	16	smallest	small	ADJ
cjfa-45208	142	17	in	in	ADP
cjfa-45208	142	18	towns	town	NOUN
cjfa-45208	142	19	with	with	ADP
cjfa-45208	142	20	poviat	poviat	ADJ
cjfa-45208	142	21	rights	right	NOUN
cjfa-45208	142	22	.	.	PUNCT
cjfa-45208	143	1	for	for	ADP
cjfa-45208	143	2	the	the	DET
cjfa-45208	143	3	entire	entire	ADJ
cjfa-45208	143	4	analyzed	analyze	VERB
cjfa-45208	143	5	period	period	NOUN
cjfa-45208	143	6	,	,	PUNCT
cjfa-45208	143	7	the	the	DET
cjfa-45208	143	8	loss	loss	NOUN
cjfa-45208	143	9	of	of	ADP
cjfa-45208	143	10	revenues	revenue	NOUN
cjfa-45208	143	11	due	due	ADP
cjfa-45208	143	12	to	to	ADP
cjfa-45208	143	13	the	the	DET
cjfa-45208	143	14	use	use	NOUN
cjfa-45208	143	15	by	by	ADP
cjfa-45208	143	16	rural	rural	ADJ
cjfa-45208	143	17	municipalities	municipality	NOUN
cjfa-45208	143	18	of	of	ADP
cjfa-45208	143	19	instruments	instrument	NOUN
cjfa-45208	143	20	of	of	ADP
cjfa-45208	143	21	fiscal	fiscal	ADJ
cjfa-45208	143	22	sovereignty	sovereignty	NOUN
cjfa-45208	143	23	in	in	ADP
cjfa-45208	143	24	the	the	DET
cjfa-45208	143	25	field	field	NOUN
cjfa-45208	143	26	of	of	ADP
cjfa-45208	143	27	real	real	ADJ
cjfa-45208	143	28	estate	estate	NOUN
cjfa-45208	143	29	tax	tax	NOUN
cjfa-45208	143	30	accounted	account	VERB
cjfa-45208	143	31	for	for	ADP
cjfa-45208	143	32	an	an	DET
cjfa-45208	143	33	average	average	NOUN
cjfa-45208	143	34	of	of	ADP
cjfa-45208	143	35	23.44	23.44	NUM
cjfa-45208	143	36	%	%	NOUN
cjfa-45208	143	37	of	of	ADP
cjfa-45208	143	38	revenues	revenue	NOUN
cjfa-45208	143	39	obtained	obtain	VERB
cjfa-45208	143	40	from	from	ADP
cjfa-45208	143	41	a	a	DET
cjfa-45208	143	42	given	give	VERB
cjfa-45208	143	43	tax	tax	NOUN
cjfa-45208	143	44	.	.	PUNCT
cjfa-45208	144	1	in	in	ADP
cjfa-45208	144	2	turn	turn	NOUN
cjfa-45208	144	3	,	,	PUNCT
cjfa-45208	144	4	in	in	ADP
cjfa-45208	144	5	the	the	DET
cjfa-45208	144	6	case	case	NOUN
cjfa-45208	144	7	of	of	ADP
cjfa-45208	144	8	towns	town	NOUN
cjfa-45208	144	9	with	with	ADP
cjfa-45208	144	10	poviat	poviat	ADJ
cjfa-45208	144	11	rights	right	NOUN
cjfa-45208	144	12	,	,	PUNCT
cjfa-45208	144	13	the	the	DET
cjfa-45208	144	14	loss	loss	NOUN
cjfa-45208	144	15	of	of	ADP
cjfa-45208	144	16	revenues	revenue	NOUN
cjfa-45208	144	17	accounted	account	VERB
cjfa-45208	144	18	for	for	ADP
cjfa-45208	144	19	an	an	DET
cjfa-45208	144	20	average	average	NOUN
cjfa-45208	144	21	of	of	ADP
cjfa-45208	144	22	agnieszka	agnieszka	PROPN
cjfa-45208	144	23	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	144	24	-	-	PUNCT
cjfa-45208	144	25	kuzioła214214	kuzioła214214	PROPN
cjfa-45208	144	26	4.84	4.84	NUM
cjfa-45208	144	27	%	%	NOUN
cjfa-45208	144	28	of	of	ADP
cjfa-45208	144	29	the	the	DET
cjfa-45208	144	30	revenues	revenue	NOUN
cjfa-45208	144	31	obtained	obtain	VERB
cjfa-45208	144	32	from	from	ADP
cjfa-45208	144	33	real	real	ADJ
cjfa-45208	144	34	estate	estate	NOUN
cjfa-45208	144	35	tax	tax	NOUN
cjfa-45208	144	36	.	.	PUNCT
cjfa-45208	145	1	such	such	DET
cjfa-45208	145	2	a	a	DET
cjfa-45208	145	3	situation	situation	NOUN
cjfa-45208	145	4	may	may	AUX
cjfa-45208	145	5	be	be	AUX
cjfa-45208	145	6	related	relate	VERB
cjfa-45208	145	7	to	to	ADP
cjfa-45208	145	8	the	the	DET
cjfa-45208	145	9	lower	low	ADJ
cjfa-45208	145	10	anonymity	anonymity	NOUN
cjfa-45208	145	11	of	of	ADP
cjfa-45208	145	12	the	the	DET
cjfa-45208	145	13	authorities	authority	NOUN
cjfa-45208	145	14	in	in	ADP
cjfa-45208	145	15	rural	rural	ADJ
cjfa-45208	145	16	municipalities	municipality	NOUN
cjfa-45208	145	17	,	,	PUNCT
cjfa-45208	145	18	and	and	CCONJ
cjfa-45208	145	19	thus	thus	ADV
cjfa-45208	145	20	,	,	PUNCT
cjfa-45208	145	21	their	their	PRON
cjfa-45208	145	22	greater	great	ADJ
cjfa-45208	145	23	susceptibility	susceptibility	NOUN
cjfa-45208	145	24	to	to	ADP
cjfa-45208	145	25	pressure	pressure	NOUN
cjfa-45208	145	26	from	from	ADP
cjfa-45208	145	27	taxpayers	taxpayer	NOUN
cjfa-45208	145	28	in	in	ADP
cjfa-45208	145	29	the	the	DET
cjfa-45208	145	30	use	use	NOUN
cjfa-45208	145	31	of	of	ADP
cjfa-45208	145	32	instruments	instrument	NOUN
cjfa-45208	145	33	of	of	ADP
cjfa-45208	145	34	fiscal	fiscal	ADJ
cjfa-45208	145	35	sovereignty	sovereignty	NOUN
cjfa-45208	145	36	.	.	PUNCT
cjfa-45208	146	1	however	however	ADV
cjfa-45208	146	2	,	,	PUNCT
cjfa-45208	146	3	taking	take	VERB
cjfa-45208	146	4	into	into	ADP
cjfa-45208	146	5	account	account	NOUN
cjfa-45208	146	6	the	the	DET
cjfa-45208	146	7	type	type	NOUN
cjfa-45208	146	8	of	of	ADP
cjfa-45208	146	9	fiscal	fiscal	ADJ
cjfa-45208	146	10	sovereignty	sovereignty	NOUN
cjfa-45208	146	11	instrument	instrument	NOUN
cjfa-45208	146	12	,	,	PUNCT
cjfa-45208	146	13	it	it	PRON
cjfa-45208	146	14	can	can	AUX
cjfa-45208	146	15	be	be	AUX
cjfa-45208	146	16	noticed	notice	VERB
cjfa-45208	146	17	that	that	SCONJ
cjfa-45208	146	18	all	all	DET
cjfa-45208	146	19	types	type	NOUN
cjfa-45208	146	20	of	of	ADP
cjfa-45208	146	21	municipalities	municipality	NOUN
cjfa-45208	146	22	used	use	VERB
cjfa-45208	146	23	common	common	ADJ
cjfa-45208	146	24	instruments	instrument	NOUN
cjfa-45208	146	25	,	,	PUNCT
cjfa-45208	146	26	such	such	ADJ
cjfa-45208	146	27	as	as	ADP
cjfa-45208	146	28	,	,	PUNCT
cjfa-45208	146	29	e.g.	e.g.	ADV
cjfa-45208	146	30	,	,	PUNCT
cjfa-45208	146	31	the	the	DET
cjfa-45208	146	32	lowering	lowering	NOUN
cjfa-45208	146	33	of	of	ADP
cjfa-45208	146	34	tax	tax	NOUN
cjfa-45208	146	35	rates	rate	NOUN
cjfa-45208	146	36	,	,	PUNCT
cjfa-45208	146	37	to	to	ADP
cjfa-45208	146	38	a	a	DET
cjfa-45208	146	39	greater	great	ADJ
cjfa-45208	146	40	extent	extent	NOUN
cjfa-45208	146	41	than	than	ADP
cjfa-45208	146	42	the	the	DET
cjfa-45208	146	43	discretionary	discretionary	ADJ
cjfa-45208	146	44	instruments	instrument	NOUN
cjfa-45208	146	45	resulting	result	VERB
cjfa-45208	146	46	from	from	ADP
cjfa-45208	146	47	the	the	DET
cjfa-45208	146	48	tax	tax	NOUN
cjfa-45208	146	49	ordinance	ordinance	NOUN
cjfa-45208	146	50	.	.	PUNCT
cjfa-45208	147	1	it	it	PRON
cjfa-45208	147	2	should	should	AUX
cjfa-45208	147	3	be	be	AUX
cjfa-45208	147	4	noted	note	VERB
cjfa-45208	147	5	,	,	PUNCT
cjfa-45208	147	6	however	however	ADV
cjfa-45208	147	7	,	,	PUNCT
cjfa-45208	147	8	that	that	SCONJ
cjfa-45208	147	9	in	in	ADP
cjfa-45208	147	10	the	the	DET
cjfa-45208	147	11	first	first	ADJ
cjfa-45208	147	12	year	year	NOUN
cjfa-45208	147	13	of	of	ADP
cjfa-45208	147	14	the	the	DET
cjfa-45208	147	15	covid-19	covid-19	PROPN
cjfa-45208	147	16	pandemic	pandemic	NOUN
cjfa-45208	147	17	,	,	PUNCT
cjfa-45208	147	18	there	there	PRON
cjfa-45208	147	19	was	be	VERB
cjfa-45208	147	20	a	a	DET
cjfa-45208	147	21	decrease	decrease	NOUN
cjfa-45208	147	22	in	in	ADP
cjfa-45208	147	23	the	the	DET
cjfa-45208	147	24	value	value	NOUN
cjfa-45208	147	25	of	of	ADP
cjfa-45208	147	26	lost	lose	VERB
cjfa-45208	147	27	revenues	revenue	NOUN
cjfa-45208	147	28	resulting	result	VERB
cjfa-45208	147	29	from	from	ADP
cjfa-45208	147	30	the	the	DET
cjfa-45208	147	31	lowering	lowering	NOUN
cjfa-45208	147	32	of	of	ADP
cjfa-45208	147	33	real	real	ADJ
cjfa-45208	147	34	estate	estate	NOUN
cjfa-45208	147	35	tax	tax	NOUN
cjfa-45208	147	36	rates	rate	NOUN
cjfa-45208	147	37	,	,	PUNCT
cjfa-45208	147	38	and	and	CCONJ
cjfa-45208	147	39	a	a	DET
cjfa-45208	147	40	significant	significant	ADJ
cjfa-45208	147	41	increase	increase	NOUN
cjfa-45208	147	42	in	in	ADP
cjfa-45208	147	43	the	the	DET
cjfa-45208	147	44	financial	financial	ADJ
cjfa-45208	147	45	effects	effect	NOUN
cjfa-45208	147	46	related	relate	VERB
cjfa-45208	147	47	to	to	ADP
cjfa-45208	147	48	the	the	DET
cjfa-45208	147	49	redemption	redemption	NOUN
cjfa-45208	147	50	of	of	ADP
cjfa-45208	147	51	tax	tax	NOUN
cjfa-45208	147	52	arrears	arrear	NOUN
cjfa-45208	147	53	.	.	PUNCT
cjfa-45208	148	1	when	when	SCONJ
cjfa-45208	148	2	making	make	VERB
cjfa-45208	148	3	decisions	decision	NOUN
cjfa-45208	148	4	regarding	regard	VERB
cjfa-45208	148	5	the	the	DET
cjfa-45208	148	6	use	use	NOUN
cjfa-45208	148	7	of	of	ADP
cjfa-45208	148	8	fiscal	fiscal	ADJ
cjfa-45208	148	9	sovereignty	sovereignty	NOUN
cjfa-45208	148	10	instruments	instrument	NOUN
cjfa-45208	148	11	,	,	PUNCT
cjfa-45208	148	12	municipality	municipality	NOUN
cjfa-45208	148	13	authorities	authority	NOUN
cjfa-45208	148	14	should	should	AUX
cjfa-45208	148	15	take	take	VERB
cjfa-45208	148	16	into	into	ADP
cjfa-45208	148	17	account	account	NOUN
cjfa-45208	148	18	not	not	PART
cjfa-45208	148	19	only	only	ADV
cjfa-45208	148	20	the	the	DET
cjfa-45208	148	21	loss	loss	NOUN
cjfa-45208	148	22	of	of	ADP
cjfa-45208	148	23	revenues	revenue	NOUN
cjfa-45208	148	24	in	in	ADP
cjfa-45208	148	25	the	the	DET
cjfa-45208	148	26	current	current	ADJ
cjfa-45208	148	27	perspective	perspective	NOUN
cjfa-45208	148	28	,	,	PUNCT
cjfa-45208	148	29	but	but	CCONJ
cjfa-45208	148	30	also	also	ADV
cjfa-45208	148	31	the	the	DET
cjfa-45208	148	32	increase	increase	NOUN
cjfa-45208	148	33	in	in	ADP
cjfa-45208	148	34	revenues	revenue	NOUN
cjfa-45208	148	35	in	in	ADP
cjfa-45208	148	36	the	the	DET
cjfa-45208	148	37	long	long	ADJ
cjfa-45208	148	38	term	term	NOUN
cjfa-45208	148	39	,	,	PUNCT
cjfa-45208	148	40	which	which	PRON
cjfa-45208	148	41	can	can	AUX
cjfa-45208	148	42	be	be	AUX
cjfa-45208	148	43	achieved	achieve	VERB
cjfa-45208	148	44	through	through	ADP
cjfa-45208	148	45	the	the	DET
cjfa-45208	148	46	influx	influx	NOUN
cjfa-45208	148	47	of	of	ADP
cjfa-45208	148	48	new	new	ADJ
cjfa-45208	148	49	enterprises	enterprise	NOUN
cjfa-45208	148	50	and	and	CCONJ
cjfa-45208	148	51	increasing	increase	VERB
cjfa-45208	148	52	the	the	DET
cjfa-45208	148	53	scale	scale	NOUN
cjfa-45208	148	54	of	of	ADP
cjfa-45208	148	55	operations	operation	NOUN
cjfa-45208	148	56	of	of	ADP
cjfa-45208	148	57	already	already	ADV
cjfa-45208	148	58	operating	operate	VERB
cjfa-45208	148	59	enterprises	enterprise	NOUN
cjfa-45208	148	60	.	.	PUNCT
cjfa-45208	148	61	 	 	SPACE
cjfa-45208	149	1	references	reference	NOUN
cjfa-45208	149	2	 	 	SPACE
cjfa-45208	149	3	references	reference	NOUN
cjfa-45208	149	4	annexes	annexe	NOUN
cjfa-45208	149	5	to	to	ADP
cjfa-45208	149	6	the	the	DET
cjfa-45208	149	7	information	information	NOUN
cjfa-45208	149	8	on	on	ADP
cjfa-45208	149	9	the	the	DET
cjfa-45208	149	10	execution	execution	NOUN
cjfa-45208	149	11	of	of	ADP
cjfa-45208	149	12	local	local	ADJ
cjfa-45208	149	13	government	government	NOUN
cjfa-45208	149	14	budgets	budget	NOUN
cjfa-45208	149	15	for	for	ADP
cjfa-45208	149	16	2017	2017	NUM
cjfa-45208	149	17	,	,	PUNCT
cjfa-45208	149	18	2018	2018	NUM
cjfa-45208	149	19	,	,	PUNCT
cjfa-45208	149	20	2019	2019	NUM
cjfa-45208	149	21	,	,	PUNCT
cjfa-45208	149	22	2020	2020	NUM
cjfa-45208	149	23	,	,	PUNCT
cjfa-45208	149	24	2021	2021	NUM
cjfa-45208	149	25	.	.	PUNCT
cjfa-45208	150	1	ministerstwo	ministerstwo	NUM
cjfa-45208	150	2	finansów	finansów	PROPN
cjfa-45208	150	3	,	,	PUNCT
cjfa-45208	150	4	https://www.gov.pl/web/finanse	https://www.gov.pl/web/finanse	PRON
cjfa-45208	150	5	(	(	PUNCT
cjfa-45208	150	6	accessed	access	VERB
cjfa-45208	150	7	:	:	PUNCT
cjfa-45208	150	8	05.02.2023	05.02.2023	NUM
cjfa-45208	150	9	)	)	PUNCT
cjfa-45208	150	10	.	.	PUNCT
cjfa-45208	151	1	burzyńska	burzyńska	PROPN
cjfa-45208	151	2	,	,	PUNCT
cjfa-45208	151	3	d.	d.	PROPN
cjfa-45208	151	4	(	(	PUNCT
cjfa-45208	151	5	2022	2022	NUM
cjfa-45208	151	6	)	)	PUNCT
cjfa-45208	151	7	.	.	PUNCT
cjfa-45208	152	1	tax	tax	NOUN
cjfa-45208	152	2	jurisdiction	jurisdiction	NOUN
cjfa-45208	152	3	of	of	ADP
cjfa-45208	152	4	communes	commune	NOUN
cjfa-45208	152	5	in	in	ADP
cjfa-45208	152	6	poland	poland	PROPN
cjfa-45208	152	7	and	and	CCONJ
cjfa-45208	152	8	methods	method	NOUN
cjfa-45208	152	9	of	of	ADP
cjfa-45208	152	10	its	its	PRON
cjfa-45208	152	11	implementation	implementation	NOUN
cjfa-45208	152	12	.	.	PUNCT
cjfa-45208	153	1	polityki	polityki	NOUN
cjfa-45208	153	2	europejskie	europejskie	PROPN
cjfa-45208	153	3	,	,	PUNCT
cjfa-45208	153	4	finanse	finanse	NOUN
cjfa-45208	153	5	i	i	PRON
cjfa-45208	153	6	marketing	marketing	NOUN
cjfa-45208	153	7	,	,	PUNCT
cjfa-45208	153	8	28(77	28(77	NUM
cjfa-45208	153	9	)	)	PUNCT
cjfa-45208	153	10	,	,	PUNCT
cjfa-45208	153	11	35–48	35–48	NUM
cjfa-45208	153	12	.	.	PUNCT
cjfa-45208	153	13	http://dx.doi	http://dx.doi	NOUN
cjfa-45208	153	14	.	.	PUNCT
cjfa-45208	154	1	org/10.22630	org/10.22630	PROPN
cjfa-45208	154	2	/	/	SYM
cjfa-45208	154	3	pefim.2022.28.77.13	pefim.2022.28.77.13	PROPN
cjfa-45208	154	4	.	.	PUNCT
cjfa-45208	155	1	cilak	cilak	PROPN
cjfa-45208	155	2	,	,	PUNCT
cjfa-45208	155	3	m.	m.	NOUN
cjfa-45208	155	4	(	(	PUNCT
cjfa-45208	155	5	2013	2013	NUM
cjfa-45208	155	6	)	)	PUNCT
cjfa-45208	155	7	.	.	PUNCT
cjfa-45208	156	1	instrumenty	instrumenty	PROPN
cjfa-45208	156	2	wspierania	wspierania	PROPN
cjfa-45208	156	3	rozwoju	rozwoju	PROPN
cjfa-45208	156	4	gospodarczego	gospodarczego	PROPN
cjfa-45208	156	5	stosowane	stosowane	PROPN
cjfa-45208	156	6	przez	przez	PROPN
cjfa-45208	156	7	samorząd	samorząd	PROPN
cjfa-45208	156	8	terytorialny	terytorialny	NOUN
cjfa-45208	156	9	.	.	PUNCT
cjfa-45208	157	1	problematyka	problematyka	ADJ
cjfa-45208	157	2	prawnofinansowa	prawnofinansowa	NOUN
cjfa-45208	157	3	(	(	PUNCT
cjfa-45208	157	4	instruments	instrument	NOUN
cjfa-45208	157	5	supporting	support	VERB
cjfa-45208	157	6	economic	economic	ADJ
cjfa-45208	157	7	development	development	NOUN
cjfa-45208	157	8	used	use	VERB
cjfa-45208	157	9	by	by	ADP
cjfa-45208	157	10	local	local	ADJ
cjfa-45208	157	11	governments	government	NOUN
cjfa-45208	157	12	.	.	PUNCT
cjfa-45208	158	1	legal	legal	ADJ
cjfa-45208	158	2	and	and	CCONJ
cjfa-45208	158	3	financial	financial	ADJ
cjfa-45208	158	4	issues	issue	NOUN
cjfa-45208	158	5	)	)	PUNCT
cjfa-45208	158	6	.	.	PUNCT
cjfa-45208	159	1	toruń	toruń	NOUN
cjfa-45208	159	2	:	:	PUNCT
cjfa-45208	160	1	towarzystwo	towarzystwo	ADJ
cjfa-45208	160	2	naukowe	naukowe	NOUN
cjfa-45208	160	3	organizacji	organizacji	NOUN
cjfa-45208	160	4	i	i	PRON
cjfa-45208	160	5	kierownictwa	kierownictwa	VERB
cjfa-45208	160	6	„	„	PUNCT
cjfa-45208	160	7	dom	dom	NOUN
cjfa-45208	160	8	organizatora	organizatora	NOUN
cjfa-45208	160	9	”	"	PUNCT
cjfa-45208	160	10	.	.	PUNCT
cjfa-45208	161	1	dowgier	dowgier	PROPN
cjfa-45208	161	2	,	,	PUNCT
cjfa-45208	161	3	r.	r.	PROPN
cjfa-45208	161	4	(	(	PUNCT
cjfa-45208	161	5	2020	2020	NUM
cjfa-45208	161	6	)	)	PUNCT
cjfa-45208	161	7	.	.	PUNCT
cjfa-45208	162	1	nowe	nowe	PROPN
cjfa-45208	162	2	uprawnienia	uprawnienia	PROPN
cjfa-45208	162	3	podatkowe	podatkowe	PROPN
cjfa-45208	162	4	rad	rad	PROPN
cjfa-45208	162	5	gmin	gmin	PROPN
cjfa-45208	162	6	związane	związane	PROPN
cjfa-45208	162	7	z	z	PROPN
cjfa-45208	162	8	pandemią	pandemią	PROPN
cjfa-45208	162	9	covid-19	covid-19	PROPN
cjfa-45208	162	10	(	(	PUNCT
cjfa-45208	162	11	new	new	ADJ
cjfa-45208	162	12	tax	tax	NOUN
cjfa-45208	162	13	powers	power	NOUN
cjfa-45208	162	14	of	of	ADP
cjfa-45208	162	15	municipal	municipal	ADJ
cjfa-45208	162	16	or	or	CCONJ
cjfa-45208	162	17	commune	commune	NOUN
cjfa-45208	162	18	councils	council	NOUN
cjfa-45208	162	19	related	relate	VERB
cjfa-45208	162	20	to	to	ADP
cjfa-45208	162	21	the	the	DET
cjfa-45208	162	22	covid-19	covid-19	PROPN
cjfa-45208	162	23	pandemic	pandemic	NOUN
cjfa-45208	162	24	)	)	PUNCT
cjfa-45208	162	25	.	.	PUNCT
cjfa-45208	163	1	przegląd	przegląd	PROPN
cjfa-45208	163	2	podatków	podatków	PROPN
cjfa-45208	163	3	lokalnych	lokalnych	VERB
cjfa-45208	163	4	i	i	PRON
cjfa-45208	163	5	finansów	finansów	PROPN
cjfa-45208	163	6	samorządowych	samorządowych	PROPN
cjfa-45208	163	7	,	,	PUNCT
cjfa-45208	163	8	5(231	5(231	NUM
cjfa-45208	163	9	)	)	PUNCT
cjfa-45208	163	10	.	.	PUNCT
cjfa-45208	164	1	durczyńska	durczyńska	PROPN
cjfa-45208	164	2	,	,	PUNCT
cjfa-45208	164	3	m.	m.	NOUN
cjfa-45208	164	4	(	(	PUNCT
cjfa-45208	164	5	2016	2016	NUM
cjfa-45208	164	6	)	)	PUNCT
cjfa-45208	164	7	.	.	PUNCT
cjfa-45208	165	1	zakres	zakre	NOUN
cjfa-45208	165	2	ulg	ulg	PROPN
cjfa-45208	165	3	w	w	PROPN
cjfa-45208	165	4	polskim	polskim	PROPN
cjfa-45208	165	5	systemie	systemie	PROPN
cjfa-45208	165	6	podatkowym	podatkowym	PROPN
cjfa-45208	165	7	(	(	PUNCT
cjfa-45208	165	8	scope	scope	NOUN
cjfa-45208	165	9	of	of	ADP
cjfa-45208	165	10	reliefs	relief	NOUN
cjfa-45208	165	11	in	in	ADP
cjfa-45208	165	12	the	the	DET
cjfa-45208	165	13	polish	polish	ADJ
cjfa-45208	165	14	tax	tax	NOUN
cjfa-45208	165	15	system	system	NOUN
cjfa-45208	165	16	)	)	PUNCT
cjfa-45208	165	17	.	.	PUNCT
cjfa-45208	166	1	in	in	ADP
cjfa-45208	166	2	j.	j.	PROPN
cjfa-45208	166	3	kulicki	kulicki	PROPN
cjfa-45208	166	4	,	,	PUNCT
cjfa-45208	166	5	h.	h.	PROPN
cjfa-45208	166	6	dzwonkowski	dzwonkowski	PROPN
cjfa-45208	166	7	(	(	PUNCT
cjfa-45208	166	8	eds	ed	NOUN
cjfa-45208	166	9	.	.	PUNCT
cjfa-45208	166	10	)	)	PUNCT
cjfa-45208	166	11	.	.	PUNCT
cjfa-45208	167	1	dylematy	dylematy	PROPN
cjfa-45208	167	2	reformy	reformy	PROPN
cjfa-45208	167	3	systemu	systemu	NOUN
cjfa-45208	167	4	podatkowego	podatkowego	PROPN
cjfa-45208	167	5	w	w	PROPN
cjfa-45208	167	6	polsce	polsce	NOUN
cjfa-45208	167	7	(	(	PUNCT
cjfa-45208	167	8	dilemmas	dilemma	NOUN
cjfa-45208	167	9	of	of	ADP
cjfa-45208	167	10	the	the	DET
cjfa-45208	167	11	reform	reform	NOUN
cjfa-45208	167	12	of	of	ADP
cjfa-45208	167	13	the	the	DET
cjfa-45208	167	14	tax	tax	NOUN
cjfa-45208	167	15	system	system	NOUN
cjfa-45208	167	16	in	in	ADP
cjfa-45208	167	17	poland	poland	PROPN
cjfa-45208	167	18	)	)	PUNCT
cjfa-45208	167	19	.	.	PUNCT
cjfa-45208	168	1	warszawa	warszawa	PROPN
cjfa-45208	168	2	:	:	PUNCT
cjfa-45208	168	3	wydawnictwo	wydawnictwo	PROPN
cjfa-45208	168	4	sejmowe	sejmowe	PROPN
cjfa-45208	168	5	.	.	PROPN
cjfa-45208	168	6	etel	etel	PROPN
cjfa-45208	168	7	,	,	PUNCT
cjfa-45208	168	8	l.	l.	PROPN
cjfa-45208	168	9	(	(	PUNCT
cjfa-45208	168	10	2004	2004	NUM
cjfa-45208	168	11	)	)	PUNCT
cjfa-45208	168	12	.	.	PUNCT
cjfa-45208	169	1	uchwały	uchwały	ADJ
cjfa-45208	169	2	podatkowe	podatkowe	NOUN
cjfa-45208	169	3	samorządu	samorządu	ADJ
cjfa-45208	169	4	terytorialnego	terytorialnego	NOUN
cjfa-45208	169	5	(	(	PUNCT
cjfa-45208	169	6	tax	tax	NOUN
cjfa-45208	169	7	resolutions	resolution	NOUN
cjfa-45208	169	8	of	of	ADP
cjfa-45208	169	9	local	local	ADJ
cjfa-45208	169	10	governments	government	NOUN
cjfa-45208	169	11	)	)	PUNCT
cjfa-45208	169	12	.	.	PUNCT
cjfa-45208	170	1	białystok	białystok	NOUN
cjfa-45208	170	2	:	:	PUNCT
cjfa-45208	170	3	temida	temida	PROPN
cjfa-45208	170	4	2	2	NUM
cjfa-45208	170	5	.	.	PUNCT
cjfa-45208	171	1	the	the	DET
cjfa-45208	171	2	financial	financial	ADJ
cjfa-45208	171	3	effects	effect	NOUN
cjfa-45208	171	4	of	of	ADP
cjfa-45208	171	5	the	the	DET
cjfa-45208	171	6	fiscal	fiscal	ADJ
cjfa-45208	171	7	sovereignty	sovereignty	NOUN
cjfa-45208	171	8	…	…	SYM
cjfa-45208	171	9	215215	215215	NUM
cjfa-45208	171	10	etel	etel	NOUN
cjfa-45208	171	11	,	,	PUNCT
cjfa-45208	171	12	l.	l.	PROPN
cjfa-45208	171	13	,	,	PUNCT
cjfa-45208	171	14	dowgier	dowgier	NOUN
cjfa-45208	171	15	,	,	PUNCT
cjfa-45208	171	16	r.	r.	PROPN
cjfa-45208	171	17	,	,	PUNCT
cjfa-45208	171	18	liszewski	liszewski	NOUN
cjfa-45208	171	19	,	,	PUNCT
cjfa-45208	171	20	g.	g.	PROPN
cjfa-45208	171	21	,	,	PUNCT
cjfa-45208	171	22	&	&	CCONJ
cjfa-45208	171	23	pahl	pahl	PROPN
cjfa-45208	171	24	,	,	PUNCT
cjfa-45208	171	25	b.	b.	PROPN
cjfa-45208	171	26	(	(	PUNCT
cjfa-45208	171	27	2020	2020	NUM
cjfa-45208	171	28	)	)	PUNCT
cjfa-45208	171	29	.	.	PUNCT
cjfa-45208	172	1	podatki	podatki	NOUN
cjfa-45208	172	2	i	i	PRON
cjfa-45208	172	3	opłaty	opłaty	VERB
cjfa-45208	172	4	lokalne	lokalne	NOUN
cjfa-45208	172	5	.	.	PUNCT
cjfa-45208	173	1	komentarz	komentarz	PROPN
cjfa-45208	173	2	(	(	PUNCT
cjfa-45208	173	3	local	local	ADJ
cjfa-45208	173	4	taxes	taxis	NOUN
cjfa-45208	173	5	and	and	CCONJ
cjfa-45208	173	6	charges	charge	NOUN
cjfa-45208	173	7	.	.	PUNCT
cjfa-45208	174	1	comments	comment	NOUN
cjfa-45208	174	2	)	)	PUNCT
cjfa-45208	174	3	.	.	PUNCT
cjfa-45208	175	1	warszawa	warszawa	PROPN
cjfa-45208	175	2	:	:	PUNCT
cjfa-45208	175	3	wolters	wolters	PROPN
cjfa-45208	175	4	kluwer	kluwer	PROPN
cjfa-45208	175	5	.	.	PUNCT
cjfa-45208	176	1	felis	felis	PROPN
cjfa-45208	176	2	,	,	PUNCT
cjfa-45208	176	3	p.	p.	NOUN
cjfa-45208	176	4	,	,	PUNCT
cjfa-45208	176	5	&	&	CCONJ
cjfa-45208	176	6	otczyk	otczyk	PROPN
cjfa-45208	176	7	,	,	PUNCT
cjfa-45208	176	8	g.	g.	PROPN
cjfa-45208	176	9	(	(	PUNCT
cjfa-45208	176	10	2021	2021	NUM
cjfa-45208	176	11	)	)	PUNCT
cjfa-45208	176	12	.	.	PUNCT
cjfa-45208	177	1	zróżnicowanie	zróżnicowanie	PROPN
cjfa-45208	177	2	fiskalnych	fiskalnych	PROPN
cjfa-45208	177	3	skutków	skutków	PROPN
cjfa-45208	177	4	gminnej	gminnej	VERB
cjfa-45208	177	5	polityki	polityki	PROPN
cjfa-45208	177	6	podatkowej	podatkowej	PROPN
cjfa-45208	177	7	w	w	PROPN
cjfa-45208	177	8	polsce	polsce	PROPN
cjfa-45208	177	9	(	(	PUNCT
cjfa-45208	177	10	diversity	diversity	NOUN
cjfa-45208	177	11	of	of	ADP
cjfa-45208	177	12	fiscal	fiscal	ADJ
cjfa-45208	177	13	consequences	consequence	NOUN
cjfa-45208	177	14	of	of	ADP
cjfa-45208	177	15	municipal	municipal	ADJ
cjfa-45208	177	16	tax	tax	NOUN
cjfa-45208	177	17	policy	policy	NOUN
cjfa-45208	177	18	in	in	ADP
cjfa-45208	177	19	poland	poland	PROPN
cjfa-45208	177	20	)	)	PUNCT
cjfa-45208	177	21	.	.	PUNCT
cjfa-45208	178	1	studia	studia	PROPN
cjfa-45208	178	2	bas	bas	PROPN
cjfa-45208	178	3	,	,	PUNCT
cjfa-45208	178	4	1(65	1(65	NUM
cjfa-45208	178	5	)	)	PUNCT
cjfa-45208	178	6	,	,	PUNCT
cjfa-45208	178	7	77–102	77–102	NUM
cjfa-45208	178	8	.	.	PUNCT
cjfa-45208	179	1	https://doi.org/10.31268/studiabas.2021.06	https://doi.org/10.31268/studiabas.2021.06	PROPN
cjfa-45208	179	2	.	.	PUNCT
cjfa-45208	180	1	filipiak	filipiak	PROPN
cjfa-45208	180	2	,	,	PUNCT
cjfa-45208	180	3	b.z	b.z	PROPN
cjfa-45208	180	4	.	.	PROPN
cjfa-45208	180	5	(	(	PUNCT
cjfa-45208	180	6	2015	2015	NUM
cjfa-45208	180	7	)	)	PUNCT
cjfa-45208	180	8	.	.	PUNCT
cjfa-45208	181	1	polityka	polityka	ADJ
cjfa-45208	181	2	podatkowa	podatkowa	PROPN
cjfa-45208	181	3	gmin	gmin	PROPN
cjfa-45208	181	4	czy	czy	PROPN
cjfa-45208	181	5	realizacja	realizacja	PROPN
cjfa-45208	181	6	władztwa	władztwa	PROPN
cjfa-45208	181	7	podatkowego	podatkowego	VERB
cjfa-45208	181	8	?	?	PUNCT
cjfa-45208	182	1	(	(	PUNCT
cjfa-45208	182	2	municipal	municipal	ADJ
cjfa-45208	182	3	tax	tax	NOUN
cjfa-45208	182	4	policy	policy	NOUN
cjfa-45208	182	5	and	and	CCONJ
cjfa-45208	182	6	the	the	DET
cjfa-45208	182	7	implementation	implementation	NOUN
cjfa-45208	182	8	of	of	ADP
cjfa-45208	182	9	the	the	DET
cjfa-45208	182	10	power	power	NOUN
cjfa-45208	182	11	to	to	PART
cjfa-45208	182	12	tax	tax	VERB
cjfa-45208	182	13	?	?	PUNCT
cjfa-45208	182	14	)	)	PUNCT
cjfa-45208	182	15	.	.	PUNCT
cjfa-45208	183	1	zeszyty	zeszyty	VERB
cjfa-45208	183	2	naukowe	naukowe	NOUN
cjfa-45208	183	3	uniwersytetu	uniwersytetu	NOUN
cjfa-45208	183	4	szczecińskiego	szczecińskiego	NOUN
cjfa-45208	183	5	,	,	PUNCT
cjfa-45208	183	6	864	864	NUM
cjfa-45208	183	7	,	,	PUNCT
cjfa-45208	183	8	221–230	221–230	NUM
cjfa-45208	183	9	.	.	PUNCT
cjfa-45208	184	1	http://dx.doi.org/10.18276/	http://dx.doi.org/10.18276/	VERB
cjfa-45208	184	2	frfu.2015.76/1	frfu.2015.76/1	PROPN
cjfa-45208	184	3	-	-	SYM
cjfa-45208	184	4	19	19	NUM
cjfa-45208	184	5	.	.	PUNCT
cjfa-45208	185	1	jędrzejewski	jędrzejewski	PROPN
cjfa-45208	185	2	,	,	PUNCT
cjfa-45208	185	3	l.	l.	PROPN
cjfa-45208	185	4	(	(	PUNCT
cjfa-45208	185	5	2018	2018	NUM
cjfa-45208	185	6	)	)	PUNCT
cjfa-45208	185	7	.	.	PUNCT
cjfa-45208	186	1	gospodarka	gospodarka	PROPN
cjfa-45208	186	2	finansowa	finansowa	VERB
cjfa-45208	186	3	samorządu	samorządu	NOUN
cjfa-45208	186	4	terytorialnego	terytorialnego	NOUN
cjfa-45208	186	5	.	.	PUNCT
cjfa-45208	187	1	tendencje	tendencje	PROPN
cjfa-45208	187	2	,	,	PUNCT
cjfa-45208	187	3	problemy	problemy	PROPN
cjfa-45208	187	4	i	i	PRON
cjfa-45208	187	5	dylematy	dylematy	VERB
cjfa-45208	187	6	modelu	modelu	NOUN
cjfa-45208	187	7	państwa	państwa	NOUN
cjfa-45208	187	8	i	i	PRON
cjfa-45208	187	9	demokracji	demokracji	NOUN
cjfa-45208	187	10	(	(	PUNCT
cjfa-45208	187	11	the	the	DET
cjfa-45208	187	12	financial	financial	ADJ
cjfa-45208	187	13	management	management	NOUN
cjfa-45208	187	14	of	of	ADP
cjfa-45208	187	15	local	local	ADJ
cjfa-45208	187	16	governments	government	NOUN
cjfa-45208	187	17	.	.	PUNCT
cjfa-45208	188	1	tendencies	tendency	NOUN
cjfa-45208	188	2	,	,	PUNCT
cjfa-45208	188	3	problems	problem	NOUN
cjfa-45208	188	4	,	,	PUNCT
cjfa-45208	188	5	and	and	CCONJ
cjfa-45208	188	6	dilemmas	dilemma	NOUN
cjfa-45208	188	7	of	of	ADP
cjfa-45208	188	8	the	the	DET
cjfa-45208	188	9	model	model	NOUN
cjfa-45208	188	10	of	of	ADP
cjfa-45208	188	11	state	state	NOUN
cjfa-45208	188	12	and	and	CCONJ
cjfa-45208	188	13	democracy	democracy	NOUN
cjfa-45208	188	14	)	)	PUNCT
cjfa-45208	188	15	.	.	PUNCT
cjfa-45208	189	1	gdańsk	gdańsk	NOUN
cjfa-45208	189	2	:	:	PUNCT
cjfa-45208	189	3	wydawnictwo	wydawnictwo	PROPN
cjfa-45208	189	4	uniwersytetu	uniwersytetu	NOUN
cjfa-45208	189	5	gdańskiego	gdańskiego	NOUN
cjfa-45208	189	6	.	.	PUNCT
cjfa-45208	190	1	judgement	judgement	NOUN
cjfa-45208	190	2	of	of	ADP
cjfa-45208	190	3	the	the	DET
cjfa-45208	190	4	supreme	supreme	PROPN
cjfa-45208	190	5	administrative	administrative	PROPN
cjfa-45208	190	6	court	court	PROPN
cjfa-45208	190	7	in	in	ADP
cjfa-45208	190	8	krakow	krakow	PROPN
cjfa-45208	190	9	of	of	ADP
cjfa-45208	190	10	22	22	NUM
cjfa-45208	190	11	july	july	PROPN
cjfa-45208	190	12	1993	1993	NUM
cjfa-45208	190	13	,	,	PUNCT
cjfa-45208	190	14	sa	sa	PROPN
cjfa-45208	190	15	/	/	SYM
cjfa-45208	190	16	kr	kr	PROPN
cjfa-45208	190	17	1050/93	1050/93	NUM
cjfa-45208	190	18	,	,	PUNCT
cjfa-45208	190	19	centralna	centralna	PROPN
cjfa-45208	190	20	baza	baza	AUX
cjfa-45208	190	21	orzeczeń	orzeczeń	VERB
cjfa-45208	190	22	sądów	sądów	ADJ
cjfa-45208	190	23	administracyjnych	administracyjnych	PROPN
cjfa-45208	190	24	,	,	PUNCT
cjfa-45208	190	25	http://orzeczenia	http://orzeczenia	X
cjfa-45208	190	26	.	.	PUNCT
cjfa-45208	190	27	nsa.gov.pl/doc/5114f5d922	nsa.gov.pl/doc/5114f5d922	PROPN
cjfa-45208	190	28	(	(	PUNCT
cjfa-45208	190	29	accessed	access	VERB
cjfa-45208	190	30	:	:	PUNCT
cjfa-45208	190	31	08.02.2023	08.02.2023	NUM
cjfa-45208	190	32	)	)	PUNCT
cjfa-45208	190	33	.	.	PUNCT
cjfa-45208	191	1	judgement	judgement	NOUN
cjfa-45208	191	2	of	of	ADP
cjfa-45208	191	3	the	the	DET
cjfa-45208	191	4	supreme	supreme	PROPN
cjfa-45208	191	5	administrative	administrative	PROPN
cjfa-45208	191	6	court	court	PROPN
cjfa-45208	191	7	in	in	ADP
cjfa-45208	191	8	szczecin	szczecin	PROPN
cjfa-45208	191	9	of	of	ADP
cjfa-45208	191	10	22	22	NUM
cjfa-45208	191	11	april	april	PROPN
cjfa-45208	191	12	1999	1999	NUM
cjfa-45208	191	13	,	,	PUNCT
cjfa-45208	191	14	sa	sa	PROPN
cjfa-45208	191	15	/	/	SYM
cjfa-45208	191	16	sz	sz	PROPN
cjfa-45208	191	17	850/98	850/98	NUM
cjfa-45208	191	18	,	,	PUNCT
cjfa-45208	191	19	centralna	centralna	PROPN
cjfa-45208	191	20	baza	baza	AUX
cjfa-45208	191	21	orzeczeń	orzeczeń	VERB
cjfa-45208	191	22	sądów	sądów	ADJ
cjfa-45208	191	23	administracyjnych	administracyjnych	PROPN
cjfa-45208	191	24	,	,	PUNCT
cjfa-45208	191	25	http://orzeczenia	http://orzeczenia	PROPN
cjfa-45208	191	26	.	.	NOUN
cjfa-45208	191	27	nsa.gov.pl/doc/7caafc7a47	nsa.gov.pl/doc/7caafc7a47	PROPN
cjfa-45208	191	28	(	(	PUNCT
cjfa-45208	191	29	accessed	access	VERB
cjfa-45208	191	30	:	:	PUNCT
cjfa-45208	191	31	05.02.2023	05.02.2023	NUM
cjfa-45208	191	32	)	)	PUNCT
cjfa-45208	191	33	.	.	PUNCT
cjfa-45208	192	1	judgement	judgement	NOUN
cjfa-45208	192	2	of	of	ADP
cjfa-45208	192	3	the	the	DET
cjfa-45208	192	4	supreme	supreme	PROPN
cjfa-45208	192	5	administrative	administrative	PROPN
cjfa-45208	192	6	court	court	PROPN
cjfa-45208	192	7	in	in	ADP
cjfa-45208	192	8	warsaw	warsaw	PROPN
cjfa-45208	192	9	of	of	ADP
cjfa-45208	192	10	27	27	NUM
cjfa-45208	192	11	november	november	PROPN
cjfa-45208	192	12	1992	1992	NUM
cjfa-45208	192	13	,	,	PUNCT
cjfa-45208	192	14	iii	iii	PROPN
cjfa-45208	192	15	sa	sa	PROPN
cjfa-45208	192	16	1210/92	1210/92	NUM
cjfa-45208	192	17	,	,	PUNCT
cjfa-45208	192	18	centralna	centralna	PROPN
cjfa-45208	192	19	baza	baza	AUX
cjfa-45208	192	20	orzeczeń	orzeczeń	VERB
cjfa-45208	192	21	sądów	sądów	ADJ
cjfa-45208	192	22	administracyjnych	administracyjnych	PROPN
cjfa-45208	192	23	,	,	PUNCT
cjfa-45208	192	24	http://orzeczenia	http://orzeczenia	X
cjfa-45208	192	25	.	.	PUNCT
cjfa-45208	192	26	nsa.gov.pl/doc/4f2f600f58	nsa.gov.pl/doc/4f2f600f58	NOUN
cjfa-45208	192	27	(	(	PUNCT
cjfa-45208	192	28	accessed	access	VERB
cjfa-45208	192	29	:	:	PUNCT
cjfa-45208	192	30	08.02.2023	08.02.2023	NUM
cjfa-45208	192	31	)	)	PUNCT
cjfa-45208	192	32	.	.	PUNCT
cjfa-45208	193	1	konstytucja	konstytucja	PROPN
cjfa-45208	193	2	rzeczypospolitej	rzeczypospolitej	PROPN
cjfa-45208	193	3	polskiej	polskiej	PROPN
cjfa-45208	193	4	z	z	PROPN
cjfa-45208	193	5	dnia	dnia	PROPN
cjfa-45208	193	6	2	2	NUM
cjfa-45208	193	7	kwietnia	kwietnia	PROPN
cjfa-45208	193	8	1997	1997	NUM
cjfa-45208	193	9	r.	r.	PROPN
cjfa-45208	193	10	(	(	PUNCT
cjfa-45208	193	11	constitution	constitution	NOUN
cjfa-45208	193	12	of	of	ADP
cjfa-45208	193	13	the	the	DET
cjfa-45208	193	14	republic	republic	NOUN
cjfa-45208	193	15	of	of	ADP
cjfa-45208	193	16	poland	poland	PROPN
cjfa-45208	193	17	of	of	ADP
cjfa-45208	193	18	april	april	PROPN
cjfa-45208	193	19	2	2	NUM
cjfa-45208	193	20	,	,	PUNCT
cjfa-45208	193	21	1997	1997	NUM
cjfa-45208	193	22	)	)	PUNCT
cjfa-45208	193	23	(	(	PUNCT
cjfa-45208	193	24	dz	dz	X
cjfa-45208	193	25	.	.	PUNCT
cjfa-45208	193	26	u.	u.	PROPN
cjfa-45208	193	27	nr	nr	PROPN
cjfa-45208	193	28	78	78	NUM
cjfa-45208	193	29	,	,	PUNCT
cjfa-45208	193	30	poz	poz	PROPN
cjfa-45208	193	31	.	.	PUNCT
cjfa-45208	194	1	483	483	NUM
cjfa-45208	194	2	z	z	NOUN
cjfa-45208	194	3	późn	późn	NOUN
cjfa-45208	194	4	.	.	PUNCT
cjfa-45208	195	1	zm	zm	PROPN
cjfa-45208	195	2	.	.	PUNCT
cjfa-45208	195	3	)	)	PUNCT
cjfa-45208	195	4	.	.	PUNCT
cjfa-45208	196	1	kowalska	kowalska	PROPN
cjfa-45208	196	2	,	,	PUNCT
cjfa-45208	196	3	i.	i.	PROPN
cjfa-45208	196	4	,	,	PUNCT
cjfa-45208	196	5	jurewicz	jurewicz	PROPN
cjfa-45208	196	6	,	,	PUNCT
cjfa-45208	196	7	d.	d.	PROPN
cjfa-45208	196	8	,	,	PUNCT
cjfa-45208	196	9	&	&	CCONJ
cjfa-45208	196	10	legutko	legutko	PROPN
cjfa-45208	196	11	,	,	PUNCT
cjfa-45208	196	12	m.	m.	NOUN
cjfa-45208	196	13	(	(	PUNCT
cjfa-45208	196	14	2019	2019	NUM
cjfa-45208	196	15	)	)	PUNCT
cjfa-45208	196	16	.	.	PUNCT
cjfa-45208	197	1	skutki	skutki	VERB
cjfa-45208	197	2	finansowe	finansowe	PROPN
cjfa-45208	197	3	władztwa	władztwa	PROPN
cjfa-45208	197	4	podatkowego	podatkowego	PROPN
cjfa-45208	197	5	gmin	gmin	NOUN
cjfa-45208	197	6	(	(	PUNCT
cjfa-45208	197	7	financial	financial	ADJ
cjfa-45208	197	8	consequences	consequence	NOUN
cjfa-45208	197	9	of	of	ADP
cjfa-45208	197	10	municipalities	municipality	NOUN
cjfa-45208	197	11	’	'	PUNCT
cjfa-45208	197	12	taxing	tax	VERB
cjfa-45208	197	13	authority	authority	NOUN
cjfa-45208	197	14	)	)	PUNCT
cjfa-45208	197	15	.	.	PUNCT
cjfa-45208	198	1	polityki	polityki	NOUN
cjfa-45208	198	2	europejskie	europejskie	PROPN
cjfa-45208	198	3	,	,	PUNCT
cjfa-45208	198	4	finanse	finanse	NOUN
cjfa-45208	198	5	i	i	PRON
cjfa-45208	198	6	marketing	marketing	NOUN
cjfa-45208	198	7	,	,	PUNCT
cjfa-45208	198	8	21(70	21(70	NUM
cjfa-45208	198	9	)	)	PUNCT
cjfa-45208	198	10	,	,	PUNCT
cjfa-45208	198	11	118–131	118–131	NUM
cjfa-45208	198	12	.	.	PUNCT
cjfa-45208	199	1	http://dx.doi.org/10.22630/	http://dx.doi.org/10.22630/	PROPN
cjfa-45208	199	2	pefim.2019.21.70.10	pefim.2019.21.70.10	PROPN
cjfa-45208	199	3	.	.	PROPN
cjfa-45208	199	4	nykiel	nykiel	PROPN
cjfa-45208	199	5	,	,	PUNCT
cjfa-45208	199	6	w.	w.	PROPN
cjfa-45208	199	7	(	(	PUNCT
cjfa-45208	199	8	1998	1998	NUM
cjfa-45208	199	9	)	)	PUNCT
cjfa-45208	199	10	.	.	PUNCT
cjfa-45208	200	1	zwolnienia	zwolnienia	NOUN
cjfa-45208	200	2	i	i	PRON
cjfa-45208	200	3	ulgi	ulgi	VERB
cjfa-45208	200	4	podatkowe	podatkowe	VERB
cjfa-45208	200	5	a	a	DET
cjfa-45208	200	6	konstrukcja	konstrukcja	PROPN
cjfa-45208	200	7	podatku	podatku	NOUN
cjfa-45208	200	8	(	(	PUNCT
cjfa-45208	200	9	wybrane	wybrane	NOUN
cjfa-45208	200	10	zagadnienia	zagadnienia	PROPN
cjfa-45208	200	11	)	)	PUNCT
cjfa-45208	200	12	(	(	PUNCT
cjfa-45208	200	13	tax	tax	NOUN
cjfa-45208	200	14	exemptions	exemption	NOUN
cjfa-45208	200	15	and	and	CCONJ
cjfa-45208	200	16	reliefs	relief	NOUN
cjfa-45208	200	17	vs.	vs.	ADP
cjfa-45208	200	18	tax	tax	NOUN
cjfa-45208	200	19	structure	structure	NOUN
cjfa-45208	200	20	(	(	PUNCT
cjfa-45208	200	21	selected	select	VERB
cjfa-45208	200	22	issues	issue	NOUN
cjfa-45208	200	23	)	)	PUNCT
cjfa-45208	200	24	.	.	PUNCT
cjfa-45208	201	1	in	in	ADP
cjfa-45208	201	2	b.	b.	PROPN
cjfa-45208	201	3	brzeziński	brzeziński	PROPN
cjfa-45208	201	4	,	,	PUNCT
cjfa-45208	201	5	j.	j.	PROPN
cjfa-45208	201	6	głuchowski	głuchowski	PROPN
cjfa-45208	201	7	,	,	PUNCT
cjfa-45208	201	8	c.	c.	PROPN
cjfa-45208	201	9	kosikowski	kosikowski	PROPN
cjfa-45208	201	10	,	,	PUNCT
cjfa-45208	201	11	r.	r.	PROPN
cjfa-45208	201	12	mastalski	mastalski	PROPN
cjfa-45208	201	13	(	(	PUNCT
cjfa-45208	201	14	eds	ed	NOUN
cjfa-45208	201	15	.	.	PUNCT
cjfa-45208	201	16	)	)	PUNCT
cjfa-45208	201	17	.	.	PUNCT
cjfa-45208	202	1	księga	księga	PROPN
cjfa-45208	202	2	pamiątkowa	pamiątkowa	PROPN
cjfa-45208	202	3	ku	ku	PROPN
cjfa-45208	202	4	czci	czci	PROPN
cjfa-45208	202	5	profesora	profesora	PROPN
cjfa-45208	202	6	apoloniusza	apoloniusza	PROPN
cjfa-45208	202	7	kosteckiego	kosteckiego	PROPN
cjfa-45208	202	8	.	.	PUNCT
cjfa-45208	203	1	studia	studia	PROPN
cjfa-45208	203	2	z	z	PROPN
cjfa-45208	203	3	dziedziny	dziedziny	PROPN
cjfa-45208	203	4	prawa	prawa	PROPN
cjfa-45208	203	5	podatkowego	podatkowego	NOUN
cjfa-45208	203	6	(	(	PUNCT
cjfa-45208	203	7	commemorative	commemorative	ADJ
cjfa-45208	203	8	book	book	NOUN
cjfa-45208	203	9	in	in	ADP
cjfa-45208	203	10	honour	honour	NOUN
cjfa-45208	203	11	of	of	ADP
cjfa-45208	203	12	professor	professor	PROPN
cjfa-45208	203	13	apoloniusz	apoloniusz	PROPN
cjfa-45208	203	14	kostecki	kostecki	PROPN
cjfa-45208	203	15	.	.	PUNCT
cjfa-45208	204	1	studies	study	NOUN
cjfa-45208	204	2	in	in	ADP
cjfa-45208	204	3	the	the	DET
cjfa-45208	204	4	field	field	NOUN
cjfa-45208	204	5	of	of	ADP
cjfa-45208	204	6	tax	tax	NOUN
cjfa-45208	204	7	law	law	NOUN
cjfa-45208	204	8	)	)	PUNCT
cjfa-45208	204	9	.	.	PUNCT
cjfa-45208	205	1	toruń	toruń	NOUN
cjfa-45208	205	2	:	:	PUNCT
cjfa-45208	206	1	towarzystwo	towarzystwo	ADJ
cjfa-45208	206	2	naukowe	naukowe	NOUN
cjfa-45208	206	3	organizacji	organizacji	NOUN
cjfa-45208	206	4	i	i	PRON
cjfa-45208	206	5	kierownictwa	kierownictwa	VERB
cjfa-45208	206	6	„	„	PUNCT
cjfa-45208	206	7	dom	dom	NOUN
cjfa-45208	206	8	organizatora	organizatora	NOUN
cjfa-45208	206	9	”	"	PUNCT
cjfa-45208	206	10	.	.	PUNCT
cjfa-45208	207	1	nykiel	nykiel	PROPN
cjfa-45208	207	2	,	,	PUNCT
cjfa-45208	207	3	w.	w.	PROPN
cjfa-45208	207	4	(	(	PUNCT
cjfa-45208	207	5	2002	2002	NUM
cjfa-45208	207	6	)	)	PUNCT
cjfa-45208	207	7	.	.	PUNCT
cjfa-45208	208	1	ulgi	ulgi	PROPN
cjfa-45208	208	2	i	i	PRON
cjfa-45208	208	3	zwolnienia	zwolnienia	PROPN
cjfa-45208	208	4	w	w	PROPN
cjfa-45208	208	5	konstrukcji	konstrukcji	PROPN
cjfa-45208	209	1	prawnej	prawnej	PROPN
cjfa-45208	209	2	podatku	podatku	NOUN
cjfa-45208	209	3	(	(	PUNCT
cjfa-45208	209	4	reliefs	relief	NOUN
cjfa-45208	209	5	and	and	CCONJ
cjfa-45208	209	6	exemptions	exemption	NOUN
cjfa-45208	209	7	in	in	ADP
cjfa-45208	209	8	the	the	DET
cjfa-45208	209	9	legal	legal	ADJ
cjfa-45208	209	10	structure	structure	NOUN
cjfa-45208	209	11	of	of	ADP
cjfa-45208	209	12	the	the	DET
cjfa-45208	209	13	tax	tax	NOUN
cjfa-45208	209	14	)	)	PUNCT
cjfa-45208	209	15	.	.	PUNCT
cjfa-45208	210	1	warszawa	warszawa	PROPN
cjfa-45208	210	2	:	:	PUNCT
cjfa-45208	210	3	dom	dom	NOUN
cjfa-45208	210	4	wydawniczy	wydawniczy	PROPN
cjfa-45208	210	5	abc	abc	PROPN
cjfa-45208	210	6	.	.	PUNCT
cjfa-45208	210	7	rogalska	rogalska	PROPN
cjfa-45208	210	8	,	,	PUNCT
cjfa-45208	210	9	j.	j.	PROPN
cjfa-45208	210	10	(	(	PUNCT
cjfa-45208	210	11	2020	2020	NUM
cjfa-45208	210	12	)	)	PUNCT
cjfa-45208	210	13	.	.	PUNCT
cjfa-45208	211	1	the	the	DET
cjfa-45208	211	2	tax	tax	NOUN
cjfa-45208	211	3	control	control	NOUN
cjfa-45208	211	4	and	and	CCONJ
cjfa-45208	211	5	its	its	PRON
cjfa-45208	211	6	impact	impact	NOUN
cjfa-45208	211	7	on	on	ADP
cjfa-45208	211	8	commune	commune	NOUN
cjfa-45208	211	9	budget	budget	NOUN
cjfa-45208	211	10	.	.	PUNCT
cjfa-45208	212	1	studia	studia	PROPN
cjfa-45208	212	2	prawno	prawno	PROPN
cjfa-45208	212	3	-ekonomiczne	-ekonomiczne	PROPN
cjfa-45208	212	4	,	,	PUNCT
cjfa-45208	212	5	116	116	NUM
cjfa-45208	212	6	,	,	PUNCT
cjfa-45208	212	7	233–251	233–251	NUM
cjfa-45208	212	8	.	.	PUNCT
cjfa-45208	213	1	https://doi.org/10.26485/spe/2020/116/13	https://doi.org/10.26485/spe/2020/116/13	NOUN
cjfa-45208	213	2	.	.	PUNCT
cjfa-45208	213	3	słomińska	słomińska	PROPN
cjfa-45208	213	4	,	,	PUNCT
cjfa-45208	213	5	b.	b.	PROPN
cjfa-45208	213	6	(	(	PUNCT
cjfa-45208	213	7	2006	2006	NUM
cjfa-45208	213	8	)	)	PUNCT
cjfa-45208	213	9	.	.	PUNCT
cjfa-45208	214	1	gmina	gmina	PROPN
cjfa-45208	214	2	w	w	PROPN
cjfa-45208	214	3	procesach	procesach	PROPN
cjfa-45208	214	4	stymulowania	stymulowania	PROPN
cjfa-45208	214	5	przedsiębiorczości	przedsiębiorczości	PROPN
cjfa-45208	214	6	(	(	PUNCT
cjfa-45208	214	7	municipalities	municipality	NOUN
cjfa-45208	214	8	in	in	ADP
cjfa-45208	214	9	the	the	DET
cjfa-45208	214	10	processes	process	NOUN
cjfa-45208	214	11	of	of	ADP
cjfa-45208	214	12	stimulating	stimulate	VERB
cjfa-45208	214	13	entrepreneurship	entrepreneurship	NOUN
cjfa-45208	214	14	)	)	PUNCT
cjfa-45208	214	15	.	.	PUNCT
cjfa-45208	215	1	in	in	ADP
cjfa-45208	215	2	m.	m.	PROPN
cjfa-45208	215	3	strużycki	strużycki	PROPN
cjfa-45208	215	4	(	(	PUNCT
cjfa-45208	215	5	eds	ed	NOUN
cjfa-45208	215	6	.	.	PUNCT
cjfa-45208	215	7	)	)	PUNCT
cjfa-45208	215	8	.	.	PUNCT
cjfa-45208	216	1	przedsiębiorczość	przedsiębiorczość	PROPN
cjfa-45208	216	2	w	w	PROPN
cjfa-45208	216	3	procesach	procesach	PROPN
cjfa-45208	216	4	rozwoju	rozwoju	PROPN
cjfa-45208	216	5	rynków	rynków	PROPN
cjfa-45208	216	6	lokalnych	lokalnych	PROPN
cjfa-45208	216	7	(	(	PUNCT
cjfa-45208	216	8	entrepreneurship	entrepreneurship	NOUN
cjfa-45208	216	9	in	in	ADP
cjfa-45208	216	10	the	the	DET
cjfa-45208	216	11	processes	process	NOUN
cjfa-45208	216	12	of	of	ADP
cjfa-45208	216	13	local	local	ADJ
cjfa-45208	216	14	market	market	NOUN
cjfa-45208	216	15	development	development	NOUN
cjfa-45208	216	16	)	)	PUNCT
cjfa-45208	216	17	.	.	PUNCT
cjfa-45208	217	1	warszawa	warszawa	PROPN
cjfa-45208	217	2	:	:	PUNCT
cjfa-45208	217	3	instytut	instytut	PROPN
cjfa-45208	217	4	rynku	rynku	ADJ
cjfa-45208	217	5	wewnętrznego	wewnętrznego	NOUN
cjfa-45208	217	6	i	i	PRON
cjfa-45208	217	7	konsumpcji	konsumpcji	NOUN
cjfa-45208	217	8	.	.	PUNCT
cjfa-45208	218	1	agnieszka	agnieszka	PROPN
cjfa-45208	218	2	żołądkiewicz	żołądkiewicz	PROPN
cjfa-45208	218	3	-	-	PUNCT
cjfa-45208	218	4	kuzioła216216	kuzioła216216	PROPN
cjfa-45208	218	5	święch	święch	PROPN
cjfa-45208	218	6	-	-	PUNCT
cjfa-45208	218	7	kujawska	kujawska	PROPN
cjfa-45208	218	8	,	,	PUNCT
cjfa-45208	218	9	k.	k.	PROPN
cjfa-45208	218	10	(	(	PUNCT
cjfa-45208	218	11	2017	2017	NUM
cjfa-45208	218	12	)	)	PUNCT
cjfa-45208	218	13	.	.	PUNCT
cjfa-45208	219	1	preferencje	preferencje	PROPN
cjfa-45208	219	2	podatkowe	podatkowe	PROPN
cjfa-45208	219	3	jako	jako	PROPN
cjfa-45208	219	4	element	element	PROPN
cjfa-45208	219	5	lokalnej	lokalnej	PROPN
cjfa-45208	219	6	polityki	polityki	PROPN
cjfa-45208	219	7	podatkowej	podatkowej	PROPN
cjfa-45208	219	8	–	–	PUNCT
cjfa-45208	219	9	na	na	AUX
cjfa-45208	219	10	przykładzie	przykładzie	ADJ
cjfa-45208	219	11	opodatkowania	opodatkowania	NOUN
cjfa-45208	219	12	przedsiębiorców	przedsiębiorców	NOUN
cjfa-45208	219	13	podatkiem	podatkiem	VERB
cjfa-45208	219	14	od	od	PROPN
cjfa-45208	219	15	nieruchomości	nieruchomości	NOUN
cjfa-45208	219	16	(	(	PUNCT
cjfa-45208	219	17	tax	tax	NOUN
cjfa-45208	219	18	preferences	preference	NOUN
cjfa-45208	219	19	as	as	ADP
cjfa-45208	219	20	an	an	DET
cjfa-45208	219	21	element	element	NOUN
cjfa-45208	219	22	of	of	ADP
cjfa-45208	219	23	local	local	ADJ
cjfa-45208	219	24	tax	tax	NOUN
cjfa-45208	219	25	policy	policy	NOUN
cjfa-45208	219	26	–	–	PUNCT
cjfa-45208	219	27	as	as	SCONJ
cjfa-45208	219	28	seen	see	VERB
cjfa-45208	219	29	in	in	ADP
cjfa-45208	219	30	taxation	taxation	NOUN
cjfa-45208	219	31	of	of	ADP
cjfa-45208	219	32	entrepreneurs	entrepreneur	NOUN
cjfa-45208	219	33	with	with	ADP
cjfa-45208	219	34	property	property	NOUN
cjfa-45208	219	35	tax	tax	NOUN
cjfa-45208	219	36	)	)	PUNCT
cjfa-45208	219	37	.	.	PUNCT
cjfa-45208	220	1	finanse	finanse	NOUN
cjfa-45208	220	2	,	,	PUNCT
cjfa-45208	220	3	rynki	rynki	NOUN
cjfa-45208	220	4	finansowe	finansowe	PROPN
cjfa-45208	220	5	,	,	PUNCT
cjfa-45208	220	6	ubezpieczenia	ubezpieczenia	PROPN
cjfa-45208	220	7	,	,	PUNCT
cjfa-45208	220	8	3	3	NUM
cjfa-45208	220	9	,	,	PUNCT
cjfa-45208	220	10	89–99	89–99	NUM
cjfa-45208	220	11	.	.	PUNCT
cjfa-45208	221	1	http://dx.doi.org/10.18276/frfu.2017.87/2-08	http://dx.doi.org/10.18276/frfu.2017.87/2-08	NOUN
cjfa-45208	221	2	.	.	PUNCT
cjfa-45208	222	1	ustawa	ustawa	PROPN
cjfa-45208	222	2	z	z	PROPN
cjfa-45208	222	3	dnia	dnia	PROPN
cjfa-45208	222	4	12	12	NUM
cjfa-45208	222	5	stycznia	stycznia	NOUN
cjfa-45208	222	6	1991	1991	NUM
cjfa-45208	223	1	r.	r.	PROPN
cjfa-45208	223	2	o	o	PROPN
cjfa-45208	224	1	podatkach	podatkach	NOUN
cjfa-45208	224	2	i	i	PRON
cjfa-45208	224	3	opłatach	opłatach	VERB
cjfa-45208	224	4	lokalnych	lokalnych	VERB
cjfa-45208	224	5	(	(	PUNCT
cjfa-45208	224	6	act	act	NOUN
cjfa-45208	224	7	of	of	ADP
cjfa-45208	224	8	january	january	PROPN
cjfa-45208	224	9	12	12	NUM
cjfa-45208	224	10	,	,	PUNCT
cjfa-45208	224	11	1991	1991	NUM
cjfa-45208	224	12	on	on	ADP
cjfa-45208	224	13	local	local	ADJ
cjfa-45208	224	14	taxes	taxis	NOUN
cjfa-45208	224	15	and	and	CCONJ
cjfa-45208	224	16	charges	charge	NOUN
cjfa-45208	224	17	)	)	PUNCT
cjfa-45208	224	18	(	(	PUNCT
cjfa-45208	224	19	dz	dz	X
cjfa-45208	224	20	.	.	PUNCT
cjfa-45208	224	21	u.	u.	PROPN
cjfa-45208	224	22	z	z	PROPN
cjfa-45208	224	23	2023	2023	NUM
cjfa-45208	224	24	r.	r.	PROPN
cjfa-45208	224	25	poz	poz	PROPN
cjfa-45208	224	26	.	.	PUNCT
cjfa-45208	225	1	70	70	NUM
cjfa-45208	225	2	)	)	PUNCT
cjfa-45208	225	3	.	.	PUNCT
cjfa-45208	226	1	ustawa	ustawa	PROPN
cjfa-45208	226	2	z	z	PROPN
cjfa-45208	226	3	dnia	dnia	PROPN
cjfa-45208	226	4	2	2	NUM
cjfa-45208	226	5	marca	marca	NOUN
cjfa-45208	226	6	2020	2020	NUM
cjfa-45208	226	7	r.	r.	PROPN
cjfa-45208	226	8	o	o	PROPN
cjfa-45208	227	1	szczególnych	szczególnych	PROPN
cjfa-45208	227	2	rozwiązaniach	rozwiązaniach	PROPN
cjfa-45208	227	3	związanych	związanych	PROPN
cjfa-45208	227	4	z	z	PROPN
cjfa-45208	227	5	zapobieganiem	zapobieganiem	PROPN
cjfa-45208	227	6	,	,	PUNCT
cjfa-45208	227	7	przeciwdziałaniem	przeciwdziałaniem	PROPN
cjfa-45208	228	1	i	i	PRON
cjfa-45208	228	2	zwalczaniem	zwalczaniem	PROPN
cjfa-45208	228	3	covid-19	covid-19	PROPN
cjfa-45208	228	4	,	,	PUNCT
cjfa-45208	228	5	innych	innych	PROPN
cjfa-45208	228	6	chorób	chorób	PROPN
cjfa-45208	228	7	zakaźnych	zakaźnych	PROPN
cjfa-45208	228	8	oraz	oraz	PROPN
cjfa-45208	228	9	wywołanych	wywołanych	PROPN
cjfa-45208	228	10	nimi	nimi	VERB
cjfa-45208	228	11	sytuacji	sytuacji	PROPN
cjfa-45208	228	12	kryzysowych	kryzysowych	PROPN
cjfa-45208	228	13	(	(	PUNCT
cjfa-45208	228	14	act	act	NOUN
cjfa-45208	228	15	of	of	ADP
cjfa-45208	228	16	march	march	PROPN
cjfa-45208	228	17	2	2	NUM
cjfa-45208	228	18	,	,	PUNCT
cjfa-45208	228	19	2020	2020	NUM
cjfa-45208	228	20	on	on	ADP
cjfa-45208	228	21	special	special	ADJ
cjfa-45208	228	22	solutions	solution	NOUN
cjfa-45208	228	23	related	relate	VERB
cjfa-45208	228	24	to	to	ADP
cjfa-45208	228	25	the	the	DET
cjfa-45208	228	26	prevention	prevention	NOUN
cjfa-45208	228	27	,	,	PUNCT
cjfa-45208	228	28	counteracting	counteracting	NOUN
cjfa-45208	228	29	,	,	PUNCT
cjfa-45208	228	30	and	and	CCONJ
cjfa-45208	228	31	combating	combat	VERB
cjfa-45208	228	32	covid-19	covid-19	PROPN
cjfa-45208	228	33	,	,	PUNCT
cjfa-45208	228	34	other	other	ADJ
cjfa-45208	228	35	infectious	infectious	ADJ
cjfa-45208	228	36	diseases	disease	NOUN
cjfa-45208	228	37	,	,	PUNCT
cjfa-45208	228	38	and	and	CCONJ
cjfa-45208	228	39	crisis	crisis	NOUN
cjfa-45208	228	40	situations	situation	NOUN
cjfa-45208	228	41	caused	cause	VERB
cjfa-45208	228	42	by	by	ADP
cjfa-45208	228	43	tchem	tchem	NOUN
cjfa-45208	228	44	)	)	PUNCT
cjfa-45208	228	45	(	(	PUNCT
cjfa-45208	228	46	dz	dz	X
cjfa-45208	228	47	.	.	PUNCT
cjfa-45208	229	1	u.	u.	PROPN
cjfa-45208	229	2	z	z	PROPN
cjfa-45208	229	3	2021	2021	NUM
cjfa-45208	229	4	r.	r.	PROPN
cjfa-45208	229	5	poz	poz	PROPN
cjfa-45208	229	6	.	.	PUNCT
cjfa-45208	230	1	2095	2095	NUM
cjfa-45208	230	2	z	z	NOUN
cjfa-45208	230	3	późn	późn	NOUN
cjfa-45208	230	4	.	.	PUNCT
cjfa-45208	231	1	zm	zm	PROPN
cjfa-45208	231	2	.	.	PUNCT
cjfa-45208	231	3	)	)	PUNCT
cjfa-45208	231	4	.	.	PUNCT
cjfa-45208	232	1	ustawa	ustawa	PROPN
cjfa-45208	232	2	z	z	PROPN
cjfa-45208	232	3	dnia	dnia	PROPN
cjfa-45208	232	4	29	29	NUM
cjfa-45208	232	5	sierpnia	sierpnia	NOUN
cjfa-45208	232	6	1997	1997	NUM
cjfa-45208	232	7	r.	r.	PROPN
cjfa-45208	232	8	ordynacja	ordynacja	PROPN
cjfa-45208	232	9	podatkowa	podatkowa	PROPN
cjfa-45208	232	10	(	(	PUNCT
cjfa-45208	232	11	act	act	NOUN
cjfa-45208	232	12	of	of	ADP
cjfa-45208	232	13	august	august	PROPN
cjfa-45208	232	14	29	29	NUM
cjfa-45208	232	15	,	,	PUNCT
cjfa-45208	232	16	1997	1997	NUM
cjfa-45208	232	17	on	on	ADP
cjfa-45208	232	18	tax	tax	NOUN
cjfa-45208	232	19	ordinance	ordinance	NOUN
cjfa-45208	232	20	)	)	PUNCT
cjfa-45208	232	21	(	(	PUNCT
cjfa-45208	232	22	dz	dz	X
cjfa-45208	232	23	.	.	PUNCT
cjfa-45208	232	24	u.	u.	PROPN
cjfa-45208	232	25	z	z	PROPN
cjfa-45208	232	26	2022	2022	PROPN
cjfa-45208	232	27	r.	r.	PROPN
cjfa-45208	232	28	poz	poz	PROPN
cjfa-45208	232	29	.	.	PUNCT
cjfa-45208	233	1	2651	2651	NUM
cjfa-45208	233	2	z	z	NOUN
cjfa-45208	233	3	późn	późn	NOUN
cjfa-45208	233	4	.	.	PUNCT
cjfa-45208	234	1	zm	zm	PROPN
cjfa-45208	234	2	.	.	PUNCT
cjfa-45208	234	3	)	)	PUNCT
cjfa-45208	234	4	.	.	PUNCT