id	sid	tid	token	lemma	pos
easat-2484	1	1	edelweiss	edelweiss	PROPN
easat-2484	1	2	applied	apply	VERB
easat-2484	1	3	science	science	NOUN
easat-2484	1	4	and	and	CCONJ
easat-2484	1	5	technology	technology	NOUN
easat-2484	1	6	issn	issn	PROPN
easat-2484	1	7	:	:	PUNCT
easat-2484	1	8	2576	2576	NUM
easat-2484	1	9	-	-	SYM
easat-2484	1	10	8484	8484	NUM
easat-2484	1	11	vol	vol	NOUN
easat-2484	1	12	.	.	PROPN
easat-2484	1	13	8	8	NUM
easat-2484	1	14	,	,	PUNCT
easat-2484	1	15	no	no	INTJ
easat-2484	1	16	.	.	NOUN
easat-2484	1	17	6	6	NUM
easat-2484	1	18	,	,	PUNCT
easat-2484	1	19	2381	2381	NUM
easat-2484	1	20	-	-	SYM
easat-2484	1	21	2393	2393	NUM
easat-2484	1	22	2024	2024	NUM
easat-2484	1	23	publisher	publisher	NOUN
easat-2484	1	24	:	:	PUNCT
easat-2484	1	25	learning	learn	VERB
easat-2484	1	26	gate	gate	NOUN
easat-2484	1	27	doi	doi	PROPN
easat-2484	1	28	:	:	PUNCT
easat-2484	1	29	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	1	30	©	©	PROPN
easat-2484	1	31	2024	2024	NUM
easat-2484	1	32	by	by	ADP
easat-2484	1	33	the	the	DET
easat-2484	1	34	authors	author	NOUN
easat-2484	1	35	;	;	PUNCT
easat-2484	1	36	licensee	licensee	PROPN
easat-2484	1	37	learning	learning	NOUN
easat-2484	1	38	gate	gate	NOUN
easat-2484	1	39	©	©	PROPN
easat-2484	1	40	2024	2024	NUM
easat-2484	1	41	by	by	ADP
easat-2484	1	42	the	the	DET
easat-2484	1	43	authors	author	NOUN
easat-2484	1	44	;	;	PUNCT
easat-2484	1	45	licensee	licensee	PROPN
easat-2484	1	46	learning	learn	VERB
easat-2484	1	47	gate	gate	NOUN
easat-2484	1	48	*	*	PUNCT
easat-2484	1	49	correspondence	correspondence	NOUN
easat-2484	1	50	:	:	PUNCT
easat-2484	1	51	nataliia.khatniuk@proton.me	nataliia.khatniuk@proton.me	PROPN
easat-2484	1	52	current	current	ADJ
easat-2484	1	53	paths	path	NOUN
easat-2484	1	54	of	of	ADP
easat-2484	1	55	tax	tax	NOUN
easat-2484	1	56	for	for	ADP
easat-2484	1	57	business	business	NOUN
easat-2484	1	58	entities	entity	NOUN
easat-2484	1	59	:	:	PUNCT
easat-2484	1	60	financial	financial	ADJ
easat-2484	1	61	,	,	PUNCT
easat-2484	1	62	economic	economic	ADJ
easat-2484	1	63	and	and	CCONJ
easat-2484	1	64	legal	legal	ADJ
easat-2484	1	65	aspects	aspect	NOUN
easat-2484	1	66	natalia	natalia	PROPN
easat-2484	1	67	khatniuk1	khatniuk1	PROPN
easat-2484	1	68	*	*	PROPN
easat-2484	1	69	,	,	PUNCT
easat-2484	1	70	olena	olena	PROPN
easat-2484	1	71	liakhova2	liakhova2	PROPN
easat-2484	1	72	,	,	PUNCT
easat-2484	1	73	dmytro	dmytro	PROPN
easat-2484	1	74	sadovyi3	sadovyi3	PROPN
easat-2484	1	75	,	,	PUNCT
easat-2484	1	76	nelli	nelli	PROPN
easat-2484	1	77	pobiianska4	pobiianska4	PROPN
easat-2484	1	78	,	,	PUNCT
easat-2484	1	79	armen	arman	NOUN
easat-2484	1	80	nersesian5	nersesian5	NOUN
easat-2484	2	1	1borys	1borys	NUM
easat-2484	2	2	grinchenko	grinchenko	PROPN
easat-2484	2	3	kyiv	kyiv	PROPN
easat-2484	2	4	metropolitan	metropolitan	PROPN
easat-2484	2	5	university	university	PROPN
easat-2484	2	6	,	,	PUNCT
easat-2484	2	7	kyiv	kyiv	ADJ
easat-2484	2	8	,	,	PUNCT
easat-2484	2	9	ukraine	ukraine	NOUN
easat-2484	2	10	,	,	PUNCT
easat-2484	2	11	nataliia.khatniuk@proton.me	nataliia.khatniuk@proton.me	PROPN
easat-2484	2	12	(	(	PUNCT
easat-2484	2	13	n.k	n.k	NOUN
easat-2484	2	14	)	)	PUNCT
easat-2484	2	15	.	.	PUNCT
easat-2484	3	1	2,3vadym	2,3vadym	NUM
easat-2484	3	2	hetman	hetman	PROPN
easat-2484	3	3	kyiv	kyiv	PROPN
easat-2484	3	4	national	national	PROPN
easat-2484	3	5	university	university	PROPN
easat-2484	3	6	of	of	ADP
easat-2484	3	7	economics	economic	NOUN
easat-2484	3	8	,	,	PUNCT
easat-2484	3	9	kyiv	kyiv	ADJ
easat-2484	3	10	,	,	PUNCT
easat-2484	3	11	ukraine	ukraine	NOUN
easat-2484	3	12	,	,	PUNCT
easat-2484	3	13	lahova@ukr.net	lahova@ukr.net	NOUN
easat-2484	3	14	(	(	PUNCT
easat-2484	3	15	o.l	o.l	PROPN
easat-2484	3	16	.	.	PROPN
easat-2484	3	17	)	)	PUNCT
easat-2484	4	1	dmitriy999@ukr.net	dmitriy999@ukr.net	PROPN
easat-2484	4	2	(	(	PUNCT
easat-2484	4	3	d.s	d.s	PROPN
easat-2484	4	4	.	.	PROPN
easat-2484	4	5	)	)	PUNCT
easat-2484	4	6	.	.	PUNCT
easat-2484	5	1	4vatutin	4vatutin	NUM
easat-2484	5	2	notarial	notarial	ADJ
easat-2484	5	3	district	district	NOUN
easat-2484	5	4	of	of	ADP
easat-2484	5	5	cherkasy	cherkasy	PROPN
easat-2484	5	6	region	region	PROPN
easat-2484	5	7	,	,	PUNCT
easat-2484	5	8	cherkasy	cherkasy	PROPN
easat-2484	5	9	,	,	PUNCT
easat-2484	5	10	ukraine	ukraine	NOUN
easat-2484	5	11	,	,	PUNCT
easat-2484	5	12	siete@ukr.net	siete@ukr.net	NOUN
easat-2484	5	13	(	(	PUNCT
easat-2484	5	14	n.p	n.p	PROPN
easat-2484	5	15	.	.	PROPN
easat-2484	5	16	)	)	PUNCT
easat-2484	5	17	.	.	PUNCT
easat-2484	6	1	5koretsky	5koretsky	NUM
easat-2484	6	2	institute	institute	NOUN
easat-2484	6	3	of	of	ADP
easat-2484	6	4	state	state	NOUN
easat-2484	6	5	and	and	CCONJ
easat-2484	6	6	law	law	NOUN
easat-2484	6	7	of	of	ADP
easat-2484	6	8	national	national	PROPN
easat-2484	6	9	academy	academy	PROPN
easat-2484	6	10	of	of	ADP
easat-2484	6	11	science	science	NOUN
easat-2484	6	12	of	of	ADP
easat-2484	6	13	ukraine	ukraine	NOUN
easat-2484	6	14	,	,	PUNCT
easat-2484	6	15	kyiv	kyiv	ADJ
easat-2484	6	16	,	,	PUNCT
easat-2484	6	17	ukraine	ukraine	NOUN
easat-2484	6	18	,	,	PUNCT
easat-2484	6	19	sabiry4@gmail.com	sabiry4@gmail.com	X
easat-2484	6	20	(	(	PUNCT
easat-2484	6	21	a.n	a.n	PROPN
easat-2484	6	22	.	.	PROPN
easat-2484	6	23	)	)	PUNCT
easat-2484	6	24	.	.	PUNCT
easat-2484	7	1	abstract	abstract	ADV
easat-2484	7	2	:	:	PUNCT
easat-2484	7	3	the	the	DET
easat-2484	7	4	article	article	NOUN
easat-2484	7	5	aims	aim	VERB
easat-2484	7	6	to	to	PART
easat-2484	7	7	investigate	investigate	VERB
easat-2484	7	8	the	the	DET
easat-2484	7	9	ways	way	NOUN
easat-2484	7	10	of	of	ADP
easat-2484	7	11	optimizing	optimize	VERB
easat-2484	7	12	taxation	taxation	NOUN
easat-2484	7	13	for	for	ADP
easat-2484	7	14	business	business	NOUN
easat-2484	7	15	entities	entity	NOUN
easat-2484	7	16	in	in	ADP
easat-2484	7	17	ukraine	ukraine	NOUN
easat-2484	7	18	to	to	PART
easat-2484	7	19	enhance	enhance	VERB
easat-2484	7	20	the	the	DET
easat-2484	7	21	efficiency	efficiency	NOUN
easat-2484	7	22	of	of	ADP
easat-2484	7	23	the	the	DET
easat-2484	7	24	domestic	domestic	ADJ
easat-2484	7	25	taxation	taxation	NOUN
easat-2484	7	26	system	system	NOUN
easat-2484	7	27	and	and	CCONJ
easat-2484	7	28	analyze	analyze	VERB
easat-2484	7	29	the	the	DET
easat-2484	7	30	economic	economic	ADJ
easat-2484	7	31	and	and	CCONJ
easat-2484	7	32	legal	legal	ADJ
easat-2484	7	33	aspects	aspect	NOUN
easat-2484	7	34	of	of	ADP
easat-2484	7	35	establishing	establish	VERB
easat-2484	7	36	a	a	DET
easat-2484	7	37	new	new	ADJ
easat-2484	7	38	model	model	NOUN
easat-2484	7	39	of	of	ADP
easat-2484	7	40	relations	relation	NOUN
easat-2484	7	41	between	between	ADP
easat-2484	7	42	businesses	business	NOUN
easat-2484	7	43	and	and	CCONJ
easat-2484	7	44	fiscal	fiscal	ADJ
easat-2484	7	45	authorities	authority	NOUN
easat-2484	7	46	in	in	ADP
easat-2484	7	47	alignment	alignment	NOUN
easat-2484	7	48	with	with	ADP
easat-2484	7	49	european	european	ADJ
easat-2484	7	50	tax	tax	NOUN
easat-2484	7	51	standards	standard	NOUN
easat-2484	7	52	.	.	PUNCT
easat-2484	8	1	the	the	DET
easat-2484	8	2	authors	author	NOUN
easat-2484	8	3	examine	examine	VERB
easat-2484	8	4	the	the	DET
easat-2484	8	5	economic	economic	ADJ
easat-2484	8	6	and	and	CCONJ
easat-2484	8	7	legal	legal	ADJ
easat-2484	8	8	dimensions	dimension	NOUN
easat-2484	8	9	of	of	ADP
easat-2484	8	10	current	current	ADJ
easat-2484	8	11	trends	trend	NOUN
easat-2484	8	12	in	in	ADP
easat-2484	8	13	tax	tax	NOUN
easat-2484	8	14	optimization	optimization	NOUN
easat-2484	8	15	for	for	ADP
easat-2484	8	16	profits	profit	NOUN
easat-2484	8	17	generated	generate	VERB
easat-2484	8	18	from	from	ADP
easat-2484	8	19	business	business	NOUN
easat-2484	8	20	activities	activity	NOUN
easat-2484	8	21	,	,	PUNCT
easat-2484	8	22	value	value	NOUN
easat-2484	8	23	-	-	PUNCT
easat-2484	8	24	added	add	VERB
easat-2484	8	25	goods	good	NOUN
easat-2484	8	26	and	and	CCONJ
easat-2484	8	27	services	service	NOUN
easat-2484	8	28	,	,	PUNCT
easat-2484	8	29	transactions	transaction	NOUN
easat-2484	8	30	involving	involve	VERB
easat-2484	8	31	excisable	excisable	ADJ
easat-2484	8	32	goods	good	NOUN
easat-2484	8	33	,	,	PUNCT
easat-2484	8	34	as	as	ADV
easat-2484	8	35	well	well	ADV
easat-2484	8	36	as	as	ADP
easat-2484	8	37	taxation	taxation	NOUN
easat-2484	8	38	on	on	ADP
easat-2484	8	39	various	various	ADJ
easat-2484	8	40	forms	form	NOUN
easat-2484	8	41	of	of	ADP
easat-2484	8	42	income	income	NOUN
easat-2484	8	43	,	,	PUNCT
easat-2484	8	44	property	property	NOUN
easat-2484	8	45	,	,	PUNCT
easat-2484	8	46	and	and	CCONJ
easat-2484	8	47	property	property	NOUN
easat-2484	8	48	rights	right	NOUN
easat-2484	8	49	of	of	ADP
easat-2484	8	50	business	business	NOUN
easat-2484	8	51	entities	entity	NOUN
easat-2484	8	52	.	.	PUNCT
easat-2484	9	1	legislative	legislative	ADJ
easat-2484	9	2	improvements	improvement	NOUN
easat-2484	9	3	related	relate	VERB
easat-2484	9	4	to	to	ADP
easat-2484	9	5	taxation	taxation	NOUN
easat-2484	9	6	and	and	CCONJ
easat-2484	9	7	financial	financial	ADJ
easat-2484	9	8	mechanisms	mechanism	NOUN
easat-2484	9	9	for	for	ADP
easat-2484	9	10	determining	determine	VERB
easat-2484	9	11	and	and	CCONJ
easat-2484	9	12	collecting	collect	VERB
easat-2484	9	13	specific	specific	ADJ
easat-2484	9	14	taxes	taxis	NOUN
easat-2484	9	15	,	,	PUNCT
easat-2484	9	16	such	such	ADJ
easat-2484	9	17	as	as	ADP
easat-2484	9	18	income	income	NOUN
easat-2484	9	19	tax	tax	NOUN
easat-2484	9	20	and	and	CCONJ
easat-2484	9	21	a	a	DET
easat-2484	9	22	single	single	ADJ
easat-2484	9	23	tax	tax	NOUN
easat-2484	9	24	,	,	PUNCT
easat-2484	9	25	are	be	AUX
easat-2484	9	26	discussed	discuss	VERB
easat-2484	9	27	.	.	PUNCT
easat-2484	10	1	this	this	DET
easat-2484	10	2	study	study	NOUN
easat-2484	10	3	addresses	address	VERB
easat-2484	10	4	the	the	DET
easat-2484	10	5	pressing	press	VERB
easat-2484	10	6	issues	issue	NOUN
easat-2484	10	7	surrounding	surround	VERB
easat-2484	10	8	legislative	legislative	ADJ
easat-2484	10	9	provisions	provision	NOUN
easat-2484	10	10	on	on	ADP
easat-2484	10	11	business	business	NOUN
easat-2484	10	12	entity	entity	NOUN
easat-2484	10	13	taxation	taxation	NOUN
easat-2484	10	14	and	and	CCONJ
easat-2484	10	15	proposes	propose	VERB
easat-2484	10	16	methods	method	NOUN
easat-2484	10	17	for	for	ADP
easat-2484	10	18	enhancing	enhance	VERB
easat-2484	10	19	tax	tax	NOUN
easat-2484	10	20	optimization	optimization	NOUN
easat-2484	10	21	strategies	strategy	NOUN
easat-2484	10	22	within	within	ADP
easat-2484	10	23	each	each	DET
easat-2484	10	24	entity	entity	NOUN
easat-2484	10	25	.	.	PUNCT
easat-2484	11	1	the	the	DET
easat-2484	11	2	authors	author	NOUN
easat-2484	11	3	emphasize	emphasize	VERB
easat-2484	11	4	the	the	DET
easat-2484	11	5	significance	significance	NOUN
easat-2484	11	6	of	of	ADP
easat-2484	11	7	developing	develop	VERB
easat-2484	11	8	a	a	DET
easat-2484	11	9	tailored	tailor	VERB
easat-2484	11	10	tax	tax	NOUN
easat-2484	11	11	policy	policy	NOUN
easat-2484	11	12	for	for	SCONJ
easat-2484	11	13	businesses	business	NOUN
easat-2484	11	14	to	to	PART
easat-2484	11	15	manage	manage	VERB
easat-2484	11	16	financial	financial	ADJ
easat-2484	11	17	stability	stability	NOUN
easat-2484	11	18	,	,	PUNCT
easat-2484	11	19	guide	guide	VERB
easat-2484	11	20	economic	economic	ADJ
easat-2484	11	21	activities	activity	NOUN
easat-2484	11	22	,	,	PUNCT
easat-2484	11	23	and	and	CCONJ
easat-2484	11	24	ensure	ensure	VERB
easat-2484	11	25	compliance	compliance	NOUN
easat-2484	11	26	with	with	ADP
easat-2484	11	27	tax	tax	NOUN
easat-2484	11	28	obligations	obligation	NOUN
easat-2484	11	29	.	.	PUNCT
easat-2484	12	1	the	the	DET
easat-2484	12	2	authors	author	NOUN
easat-2484	12	3	present	present	VERB
easat-2484	12	4	applicable	applicable	ADJ
easat-2484	12	5	recommendations	recommendation	NOUN
easat-2484	12	6	for	for	ADP
easat-2484	12	7	optimizing	optimize	VERB
easat-2484	12	8	taxation	taxation	NOUN
easat-2484	12	9	practices	practice	NOUN
easat-2484	12	10	and	and	CCONJ
easat-2484	12	11	enhancing	enhance	VERB
easat-2484	12	12	financial	financial	ADJ
easat-2484	12	13	mechanisms	mechanism	NOUN
easat-2484	12	14	for	for	ADP
easat-2484	12	15	tax	tax	NOUN
easat-2484	12	16	assessment	assessment	NOUN
easat-2484	12	17	and	and	CCONJ
easat-2484	12	18	collection	collection	NOUN
easat-2484	12	19	within	within	ADP
easat-2484	12	20	business	business	NOUN
easat-2484	12	21	entities	entity	NOUN
easat-2484	12	22	.	.	PUNCT
easat-2484	13	1	their	their	PRON
easat-2484	13	2	insights	insight	NOUN
easat-2484	13	3	shed	shed	VERB
easat-2484	13	4	light	light	NOUN
easat-2484	13	5	on	on	ADP
easat-2484	13	6	the	the	DET
easat-2484	13	7	importance	importance	NOUN
easat-2484	13	8	of	of	ADP
easat-2484	13	9	strategic	strategic	ADJ
easat-2484	13	10	tax	tax	NOUN
easat-2484	13	11	policy	policy	NOUN
easat-2484	13	12	development	development	NOUN
easat-2484	13	13	to	to	PART
easat-2484	13	14	navigate	navigate	VERB
easat-2484	13	15	tax	tax	NOUN
easat-2484	13	16	responsibilities	responsibility	NOUN
easat-2484	13	17	and	and	CCONJ
easat-2484	13	18	plan	plan	NOUN
easat-2484	13	19	for	for	ADP
easat-2484	13	20	future	future	ADJ
easat-2484	13	21	financial	financial	ADJ
easat-2484	13	22	obligations	obligation	NOUN
easat-2484	13	23	effectively	effectively	ADV
easat-2484	13	24	.	.	PUNCT
easat-2484	14	1	this	this	DET
easat-2484	14	2	research	research	NOUN
easat-2484	14	3	provides	provide	VERB
easat-2484	14	4	practical	practical	ADJ
easat-2484	14	5	recommendations	recommendation	NOUN
easat-2484	14	6	for	for	ADP
easat-2484	14	7	policymakers	policymaker	NOUN
easat-2484	14	8	and	and	CCONJ
easat-2484	14	9	business	business	NOUN
easat-2484	14	10	leaders	leader	NOUN
easat-2484	14	11	to	to	PART
easat-2484	14	12	improve	improve	VERB
easat-2484	14	13	tax	tax	NOUN
easat-2484	14	14	optimization	optimization	NOUN
easat-2484	14	15	strategies	strategy	NOUN
easat-2484	14	16	,	,	PUNCT
easat-2484	14	17	ensuring	ensure	VERB
easat-2484	14	18	that	that	SCONJ
easat-2484	14	19	businesses	business	NOUN
easat-2484	14	20	can	can	AUX
easat-2484	14	21	operate	operate	VERB
easat-2484	14	22	efficiently	efficiently	ADV
easat-2484	14	23	while	while	SCONJ
easat-2484	14	24	fulfilling	fulfil	VERB
easat-2484	14	25	their	their	PRON
easat-2484	14	26	tax	tax	NOUN
easat-2484	14	27	obligations	obligation	NOUN
easat-2484	14	28	in	in	ADP
easat-2484	14	29	a	a	DET
easat-2484	14	30	manner	manner	NOUN
easat-2484	14	31	that	that	PRON
easat-2484	14	32	aligns	align	VERB
easat-2484	14	33	with	with	ADP
easat-2484	14	34	european	european	ADJ
easat-2484	14	35	standards	standard	NOUN
easat-2484	14	36	.	.	PUNCT
easat-2484	15	1	keywords	keyword	NOUN
easat-2484	15	2	:	:	PUNCT
easat-2484	15	3	economic	economic	ADJ
easat-2484	15	4	aspects	aspect	NOUN
easat-2484	15	5	of	of	ADP
easat-2484	15	6	taxation	taxation	NOUN
easat-2484	15	7	,	,	PUNCT
easat-2484	15	8	income	income	NOUN
easat-2484	15	9	tax	tax	NOUN
easat-2484	15	10	,	,	PUNCT
easat-2484	15	11	legal	legal	ADJ
easat-2484	15	12	principles	principle	NOUN
easat-2484	15	13	of	of	ADP
easat-2484	15	14	taxation	taxation	NOUN
easat-2484	15	15	,	,	PUNCT
easat-2484	15	16	optimization	optimization	NOUN
easat-2484	15	17	of	of	ADP
easat-2484	15	18	tax	tax	NOUN
easat-2484	15	19	system	system	NOUN
easat-2484	15	20	,	,	PUNCT
easat-2484	15	21	single	single	ADJ
easat-2484	15	22	tax	tax	NOUN
easat-2484	15	23	.	.	PUNCT
easat-2484	16	1	1	1	X
easat-2484	16	2	.	.	X
easat-2484	16	3	introduction	introduction	NOUN
easat-2484	16	4	in	in	ADP
easat-2484	16	5	the	the	DET
easat-2484	16	6	contemporary	contemporary	ADJ
easat-2484	16	7	business	business	NOUN
easat-2484	16	8	landscape	landscape	NOUN
easat-2484	16	9	,	,	PUNCT
easat-2484	16	10	the	the	DET
easat-2484	16	11	process	process	NOUN
easat-2484	16	12	of	of	ADP
easat-2484	16	13	tax	tax	NOUN
easat-2484	16	14	payment	payment	NOUN
easat-2484	16	15	by	by	ADP
easat-2484	16	16	business	business	NOUN
easat-2484	16	17	entities	entity	NOUN
easat-2484	16	18	stands	stand	VERB
easat-2484	16	19	as	as	ADP
easat-2484	16	20	a	a	DET
easat-2484	16	21	fundamental	fundamental	ADJ
easat-2484	16	22	principle	principle	NOUN
easat-2484	16	23	of	of	ADP
easat-2484	16	24	economic	economic	ADJ
easat-2484	16	25	activity	activity	NOUN
easat-2484	16	26	in	in	ADP
easat-2484	16	27	ukraine	ukraine	NOUN
easat-2484	17	1	[	[	X
easat-2484	17	2	1	1	NUM
easat-2484	17	3	]	]	PUNCT
easat-2484	17	4	.	.	PUNCT
easat-2484	18	1	however	however	ADV
easat-2484	18	2	,	,	PUNCT
easat-2484	18	3	amidst	amidst	ADP
easat-2484	18	4	their	their	PRON
easat-2484	18	5	entrepreneurial	entrepreneurial	ADJ
easat-2484	18	6	endeavors	endeavor	NOUN
easat-2484	18	7	,	,	PUNCT
easat-2484	18	8	business	business	NOUN
easat-2484	18	9	entities	entity	NOUN
easat-2484	18	10	often	often	ADV
easat-2484	18	11	encounter	encounter	VERB
easat-2484	18	12	challenges	challenge	NOUN
easat-2484	18	13	related	relate	VERB
easat-2484	18	14	to	to	ADP
easat-2484	18	15	fulfilling	fulfil	VERB
easat-2484	18	16	tax	tax	NOUN
easat-2484	18	17	obligations	obligation	NOUN
easat-2484	18	18	.	.	PUNCT
easat-2484	19	1	these	these	DET
easat-2484	19	2	challenges	challenge	NOUN
easat-2484	19	3	include	include	VERB
easat-2484	19	4	paying	pay	VERB
easat-2484	19	5	taxes	taxis	NOUN
easat-2484	19	6	and	and	CCONJ
easat-2484	19	7	fees	fee	NOUN
easat-2484	19	8	to	to	ADP
easat-2484	19	9	state	state	NOUN
easat-2484	19	10	or	or	CCONJ
easat-2484	19	11	local	local	ADJ
easat-2484	19	12	budgets	budget	NOUN
easat-2484	19	13	,	,	PUNCT
easat-2484	19	14	submitting	submit	VERB
easat-2484	19	15	tax	tax	NOUN
easat-2484	19	16	reports	report	NOUN
easat-2484	19	17	,	,	PUNCT
easat-2484	19	18	and	and	CCONJ
easat-2484	19	19	registering	register	VERB
easat-2484	19	20	and	and	CCONJ
easat-2484	19	21	accounting	accounting	NOUN
easat-2484	19	22	as	as	ADP
easat-2484	19	23	taxpayers	taxpayer	NOUN
easat-2484	19	24	.	.	PUNCT
easat-2484	20	1	a	a	DET
easat-2484	20	2	considerable	considerable	ADJ
easat-2484	20	3	number	number	NOUN
easat-2484	20	4	of	of	ADP
easat-2484	20	5	business	business	NOUN
easat-2484	20	6	entities	entity	NOUN
easat-2484	20	7	find	find	VERB
easat-2484	20	8	it	it	PRON
easat-2484	20	9	daunting	daunt	VERB
easat-2484	20	10	to	to	PART
easat-2484	20	11	navigate	navigate	VERB
easat-2484	20	12	the	the	DET
easat-2484	20	13	tax	tax	NOUN
easat-2484	20	14	burden	burden	NOUN
easat-2484	20	15	due	due	ADP
easat-2484	20	16	to	to	ADP
easat-2484	20	17	the	the	DET
easat-2484	20	18	constant	constant	ADJ
easat-2484	20	19	fluctuations	fluctuation	NOUN
easat-2484	20	20	in	in	ADP
easat-2484	20	21	tax	tax	NOUN
easat-2484	20	22	legislation	legislation	NOUN
easat-2484	20	23	.	.	PUNCT
easat-2484	21	1	consequently	consequently	ADV
easat-2484	21	2	,	,	PUNCT
easat-2484	21	3	all	all	DET
easat-2484	21	4	business	business	NOUN
easat-2484	21	5	entities	entity	NOUN
easat-2484	21	6	,	,	PUNCT
easat-2484	21	7	irrespective	irrespective	ADV
easat-2484	21	8	of	of	ADP
easat-2484	21	9	their	their	PRON
easat-2484	21	10	size	size	NOUN
easat-2484	21	11	,	,	PUNCT
easat-2484	21	12	strive	strive	VERB
easat-2484	21	13	to	to	PART
easat-2484	21	14	enhance	enhance	VERB
easat-2484	21	15	the	the	DET
easat-2484	21	16	efficiency	efficiency	NOUN
easat-2484	21	17	of	of	ADP
easat-2484	21	18	formulating	formulate	VERB
easat-2484	21	19	and	and	CCONJ
easat-2484	21	20	executing	execute	VERB
easat-2484	21	21	their	their	PRON
easat-2484	21	22	tax	tax	NOUN
easat-2484	21	23	policies	policy	NOUN
easat-2484	21	24	by	by	ADP
easat-2484	21	25	minimizing	minimize	VERB
easat-2484	21	26	burdensome	burdensome	ADJ
easat-2484	21	27	deductions	deduction	NOUN
easat-2484	21	28	to	to	ADP
easat-2484	21	29	various	various	ADJ
easat-2484	21	30	levels	level	NOUN
easat-2484	21	31	of	of	ADP
easat-2484	21	32	budgets	budget	NOUN
easat-2484	21	33	.	.	PUNCT
easat-2484	22	1	within	within	ADP
easat-2484	22	2	the	the	DET
easat-2484	22	3	framework	framework	NOUN
easat-2484	22	4	of	of	ADP
easat-2484	22	5	optimizing	optimize	VERB
easat-2484	22	6	the	the	DET
easat-2484	22	7	taxation	taxation	NOUN
easat-2484	22	8	system	system	NOUN
easat-2484	22	9	,	,	PUNCT
easat-2484	22	10	each	each	DET
easat-2484	22	11	business	business	NOUN
easat-2484	22	12	entity	entity	NOUN
easat-2484	22	13	should	should	AUX
easat-2484	22	14	,	,	PUNCT
easat-2484	22	15	in	in	ADP
easat-2484	22	16	our	our	PRON
easat-2484	22	17	perspective	perspective	NOUN
easat-2484	22	18	,	,	PUNCT
easat-2484	22	19	develop	develop	VERB
easat-2484	22	20	a	a	DET
easat-2484	22	21	tailored	tailored	ADJ
easat-2484	22	22	tax	tax	NOUN
easat-2484	22	23	policy	policy	NOUN
easat-2484	22	24	.	.	PUNCT
easat-2484	23	1	this	this	DET
easat-2484	23	2	policy	policy	NOUN
easat-2484	23	3	should	should	AUX
easat-2484	23	4	not	not	PART
easat-2484	23	5	only	only	ADV
easat-2484	23	6	reflect	reflect	VERB
easat-2484	23	7	its	its	PRON
easat-2484	23	8	current	current	ADJ
easat-2484	23	9	financial	financial	ADJ
easat-2484	23	10	status	status	NOUN
easat-2484	23	11	and	and	CCONJ
easat-2484	23	12	economic	economic	ADJ
easat-2484	23	13	direction	direction	NOUN
easat-2484	23	14	but	but	CCONJ
easat-2484	23	15	also	also	ADV
easat-2484	23	16	outline	outline	VERB
easat-2484	23	17	optimal	optimal	ADJ
easat-2484	23	18	methods	method	NOUN
easat-2484	23	19	for	for	ADP
easat-2484	23	20	meeting	meet	VERB
easat-2484	23	21	tax	tax	NOUN
easat-2484	23	22	obligations	obligation	NOUN
easat-2484	23	23	and	and	CCONJ
easat-2484	23	24	forecasting	forecasting	NOUN
easat-2484	23	25	https://orcid.org/0000-0003-3064-7510	https://orcid.org/0000-0003-3064-7510	PROPN
easat-2484	23	26	https://orcid.org/0009-0005-4010-4984	https://orcid.org/0009-0005-4010-4984	PROPN
easat-2484	23	27	https://orcid.org/0000-0001-5872-9281	https://orcid.org/0000-0001-5872-9281	ADV
easat-2484	23	28	https://orcid.org/0000-0002-0890-283x	https://orcid.org/0000-0002-0890-283x	PROPN
easat-2484	23	29	2382	2382	NUM
easat-2484	23	30	edelweiss	edelweiss	PROPN
easat-2484	23	31	applied	apply	VERB
easat-2484	23	32	science	science	NOUN
easat-2484	23	33	and	and	CCONJ
easat-2484	23	34	technology	technology	NOUN
easat-2484	23	35	issn	issn	PROPN
easat-2484	23	36	:	:	PUNCT
easat-2484	23	37	2576	2576	NUM
easat-2484	23	38	-	-	SYM
easat-2484	23	39	8484	8484	NUM
easat-2484	23	40	vol	vol	NOUN
easat-2484	23	41	.	.	PROPN
easat-2484	24	1	8	8	NUM
easat-2484	24	2	,	,	PUNCT
easat-2484	24	3	no	no	INTJ
easat-2484	24	4	.	.	NOUN
easat-2484	25	1	6	6	NUM
easat-2484	25	2	:	:	SYM
easat-2484	25	3	2381	2381	NUM
easat-2484	25	4	-	-	SYM
easat-2484	25	5	2393	2393	NUM
easat-2484	25	6	,	,	PUNCT
easat-2484	25	7	2024	2024	NUM
easat-2484	25	8	doi	doi	NOUN
easat-2484	25	9	:	:	PUNCT
easat-2484	25	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	25	11	©	©	PROPN
easat-2484	25	12	2024	2024	NUM
easat-2484	25	13	by	by	ADP
easat-2484	25	14	the	the	DET
easat-2484	25	15	authors	author	NOUN
easat-2484	25	16	;	;	PUNCT
easat-2484	25	17	licensee	licensee	PROPN
easat-2484	25	18	learning	learning	NOUN
easat-2484	25	19	gate	gate	VERB
easat-2484	25	20	future	future	ADJ
easat-2484	25	21	profits	profit	NOUN
easat-2484	25	22	and	and	CCONJ
easat-2484	25	23	expenditure	expenditure	NOUN
easat-2484	25	24	for	for	ADP
easat-2484	25	25	tax	tax	NOUN
easat-2484	25	26	payments	payment	NOUN
easat-2484	25	27	derived	derive	VERB
easat-2484	25	28	from	from	ADP
easat-2484	25	29	entrepreneurial	entrepreneurial	ADJ
easat-2484	25	30	activities	activity	NOUN
easat-2484	25	31	.	.	PUNCT
easat-2484	26	1	crucially	crucially	ADV
easat-2484	26	2	,	,	PUNCT
easat-2484	26	3	this	this	DET
easat-2484	26	4	internal	internal	ADJ
easat-2484	26	5	tax	tax	NOUN
easat-2484	26	6	policy	policy	NOUN
easat-2484	26	7	should	should	AUX
easat-2484	26	8	align	align	VERB
easat-2484	26	9	with	with	ADP
easat-2484	26	10	the	the	DET
easat-2484	26	11	overarching	overarching	ADJ
easat-2484	26	12	goals	goal	NOUN
easat-2484	26	13	of	of	ADP
easat-2484	26	14	the	the	DET
easat-2484	26	15	state	state	NOUN
easat-2484	26	16	tax	tax	NOUN
easat-2484	26	17	policy	policy	NOUN
easat-2484	26	18	.	.	PUNCT
easat-2484	27	1	the	the	DET
easat-2484	27	2	main	main	ADJ
easat-2484	27	3	objective	objective	NOUN
easat-2484	27	4	of	of	ADP
easat-2484	27	5	this	this	DET
easat-2484	27	6	article	article	NOUN
easat-2484	27	7	is	be	AUX
easat-2484	27	8	to	to	PART
easat-2484	27	9	explore	explore	VERB
easat-2484	27	10	the	the	DET
easat-2484	27	11	current	current	ADJ
easat-2484	27	12	trends	trend	NOUN
easat-2484	27	13	in	in	ADP
easat-2484	27	14	optimizing	optimize	VERB
easat-2484	27	15	the	the	DET
easat-2484	27	16	taxation	taxation	NOUN
easat-2484	27	17	of	of	ADP
easat-2484	27	18	business	business	NOUN
easat-2484	27	19	entities	entity	NOUN
easat-2484	27	20	,	,	PUNCT
easat-2484	27	21	focusing	focus	VERB
easat-2484	27	22	on	on	ADP
easat-2484	27	23	overhauling	overhaul	VERB
easat-2484	27	24	the	the	DET
easat-2484	27	25	contemporary	contemporary	ADJ
easat-2484	27	26	tax	tax	NOUN
easat-2484	27	27	system	system	NOUN
easat-2484	27	28	and	and	CCONJ
easat-2484	27	29	integrating	integrate	VERB
easat-2484	27	30	prevalent	prevalent	ADJ
easat-2484	27	31	financial	financial	ADJ
easat-2484	27	32	and	and	CCONJ
easat-2484	27	33	tax	tax	NOUN
easat-2484	27	34	innovations	innovation	NOUN
easat-2484	27	35	from	from	ADP
easat-2484	27	36	europe	europe	PROPN
easat-2484	27	37	into	into	ADP
easat-2484	27	38	ukrainian	ukrainian	ADJ
easat-2484	27	39	practices	practice	NOUN
easat-2484	27	40	.	.	PUNCT
easat-2484	28	1	the	the	DET
easat-2484	28	2	significance	significance	NOUN
easat-2484	28	3	of	of	ADP
easat-2484	28	4	this	this	DET
easat-2484	28	5	research	research	NOUN
easat-2484	28	6	problem	problem	NOUN
easat-2484	28	7	is	be	AUX
easat-2484	28	8	underscored	underscore	VERB
easat-2484	28	9	by	by	ADP
easat-2484	28	10	the	the	DET
easat-2484	28	11	imperative	imperative	NOUN
easat-2484	28	12	to	to	PART
easat-2484	28	13	transition	transition	VERB
easat-2484	28	14	from	from	ADP
easat-2484	28	15	an	an	DET
easat-2484	28	16	inefficient	inefficient	ADJ
easat-2484	28	17	tax	tax	NOUN
easat-2484	28	18	relations	relation	NOUN
easat-2484	28	19	system	system	NOUN
easat-2484	28	20	to	to	ADP
easat-2484	28	21	a	a	DET
easat-2484	28	22	rational	rational	ADJ
easat-2484	28	23	,	,	PUNCT
easat-2484	28	24	efficient	efficient	ADJ
easat-2484	28	25	,	,	PUNCT
easat-2484	28	26	and	and	CCONJ
easat-2484	28	27	optimized	optimize	VERB
easat-2484	28	28	framework	framework	NOUN
easat-2484	28	29	.	.	PUNCT
easat-2484	29	1	the	the	DET
easat-2484	29	2	adoption	adoption	NOUN
easat-2484	29	3	of	of	ADP
easat-2484	29	4	tax	tax	NOUN
easat-2484	29	5	innovations	innovation	NOUN
easat-2484	29	6	,	,	PUNCT
easat-2484	29	7	as	as	SCONJ
easat-2484	29	8	observed	observe	VERB
easat-2484	29	9	in	in	ADP
easat-2484	29	10	european	european	ADJ
easat-2484	29	11	legislation	legislation	NOUN
easat-2484	29	12	concerning	concern	VERB
easat-2484	29	13	the	the	DET
easat-2484	29	14	taxation	taxation	NOUN
easat-2484	29	15	of	of	ADP
easat-2484	29	16	business	business	NOUN
easat-2484	29	17	entities	entity	NOUN
easat-2484	29	18	,	,	PUNCT
easat-2484	29	19	is	be	AUX
easat-2484	29	20	necessitated	necessitate	VERB
easat-2484	29	21	by	by	ADP
easat-2484	29	22	the	the	DET
easat-2484	29	23	rapid	rapid	ADJ
easat-2484	29	24	euro	euro	NOUN
easat-2484	29	25	-	-	PUNCT
easat-2484	29	26	integration	integration	NOUN
easat-2484	29	27	processes	process	NOUN
easat-2484	29	28	in	in	ADP
easat-2484	29	29	ukraine	ukraine	NOUN
easat-2484	29	30	and	and	CCONJ
easat-2484	29	31	the	the	DET
easat-2484	29	32	imperative	imperative	NOUN
easat-2484	29	33	to	to	PART
easat-2484	29	34	align	align	VERB
easat-2484	29	35	ukrainian	ukrainian	ADJ
easat-2484	29	36	tax	tax	NOUN
easat-2484	29	37	laws	law	NOUN
easat-2484	29	38	with	with	ADP
easat-2484	29	39	european	european	PROPN
easat-2484	29	40	union	union	PROPN
easat-2484	29	41	standards	standard	NOUN
easat-2484	29	42	.	.	PUNCT
easat-2484	30	1	2	2	X
easat-2484	30	2	.	.	X
easat-2484	30	3	methodology	methodology	NOUN
easat-2484	30	4	the	the	DET
easat-2484	30	5	methodology	methodology	NOUN
easat-2484	30	6	employed	employ	VERB
easat-2484	30	7	in	in	ADP
easat-2484	30	8	this	this	DET
easat-2484	30	9	article	article	NOUN
easat-2484	30	10	involves	involve	VERB
easat-2484	30	11	a	a	DET
easat-2484	30	12	comprehensive	comprehensive	ADJ
easat-2484	30	13	review	review	NOUN
easat-2484	30	14	of	of	ADP
easat-2484	30	15	existing	exist	VERB
easat-2484	30	16	scientific	scientific	ADJ
easat-2484	30	17	research	research	NOUN
easat-2484	30	18	and	and	CCONJ
easat-2484	30	19	studies	study	NOUN
easat-2484	30	20	conducted	conduct	VERB
easat-2484	30	21	by	by	ADP
easat-2484	30	22	prominent	prominent	ADJ
easat-2484	30	23	scholars	scholar	NOUN
easat-2484	30	24	and	and	CCONJ
easat-2484	30	25	experts	expert	NOUN
easat-2484	30	26	in	in	ADP
easat-2484	30	27	the	the	DET
easat-2484	30	28	field	field	NOUN
easat-2484	30	29	of	of	ADP
easat-2484	30	30	taxation	taxation	NOUN
easat-2484	30	31	,	,	PUNCT
easat-2484	30	32	business	business	NOUN
easat-2484	30	33	finance	finance	NOUN
easat-2484	30	34	,	,	PUNCT
easat-2484	30	35	and	and	CCONJ
easat-2484	30	36	economic	economic	ADJ
easat-2484	30	37	policy	policy	NOUN
easat-2484	30	38	in	in	ADP
easat-2484	30	39	ukraine	ukraine	NOUN
easat-2484	30	40	.	.	PUNCT
easat-2484	31	1	the	the	DET
easat-2484	31	2	works	work	NOUN
easat-2484	31	3	of	of	ADP
easat-2484	31	4	researchers	researcher	NOUN
easat-2484	31	5	such	such	ADJ
easat-2484	31	6	as	as	ADP
easat-2484	31	7	bryzgalina	bryzgalina	NOUN
easat-2484	31	8	[	[	X
easat-2484	31	9	2	2	NUM
easat-2484	31	10	]	]	PUNCT
easat-2484	31	11	,	,	PUNCT
easat-2484	31	12	moroz	moroz	PROPN
easat-2484	31	13	&	&	CCONJ
easat-2484	31	14	burdakova	burdakova	PROPN
easat-2484	32	1	[	[	X
easat-2484	32	2	3	3	NUM
easat-2484	32	3	]	]	PUNCT
easat-2484	32	4	,	,	PUNCT
easat-2484	32	5	voronova	voronova	X
easat-2484	33	1	[	[	X
easat-2484	33	2	4	4	NUM
easat-2484	33	3	]	]	PUNCT
easat-2484	33	4	,	,	PUNCT
easat-2484	33	5	kasianenko	kasianenko	NOUN
easat-2484	33	6	et	et	PROPN
easat-2484	33	7	al	al	PROPN
easat-2484	33	8	.	.	PUNCT
easat-2484	34	1	[	[	X
easat-2484	34	2	5	5	NUM
easat-2484	34	3	]	]	PUNCT
easat-2484	34	4	,	,	PUNCT
easat-2484	34	5	kucheryavenko	kucheryavenko	PROPN
easat-2484	34	6	et	et	PROPN
easat-2484	34	7	al	al	PROPN
easat-2484	34	8	.	.	PUNCT
easat-2484	35	1	[	[	X
easat-2484	35	2	6	6	NUM
easat-2484	35	3	]	]	PUNCT
easat-2484	35	4	,	,	PUNCT
easat-2484	35	5	orlyuk	orlyuk	NOUN
easat-2484	36	1	[	[	X
easat-2484	36	2	7	7	NUM
easat-2484	36	3	]	]	PUNCT
easat-2484	36	4	,	,	PUNCT
easat-2484	36	5	pavliuk	pavliuk	NOUN
easat-2484	36	6	[	[	X
easat-2484	36	7	8	8	NUM
easat-2484	36	8	]	]	PUNCT
easat-2484	36	9	,	,	PUNCT
easat-2484	36	10	pasichnyk	pasichnyk	VERB
easat-2484	36	11	[	[	X
easat-2484	36	12	9	9	NUM
easat-2484	36	13	]	]	PUNCT
easat-2484	36	14	,	,	PUNCT
easat-2484	36	15	sergienko	sergienko	VERB
easat-2484	36	16	et	et	PROPN
easat-2484	36	17	al	al	PROPN
easat-2484	36	18	.	.	PUNCT
easat-2484	37	1	[	[	X
easat-2484	37	2	10	10	NUM
easat-2484	37	3	]	]	PUNCT
easat-2484	37	4	,	,	PUNCT
easat-2484	37	5	khatniuk	khatniuk	PROPN
easat-2484	37	6	et	et	PROPN
easat-2484	37	7	al	al	PROPN
easat-2484	37	8	.	.	PUNCT
easat-2484	38	1	[	[	X
easat-2484	38	2	11	11	NUM
easat-2484	38	3	,	,	PUNCT
easat-2484	38	4	12	12	NUM
easat-2484	38	5	]	]	PUNCT
easat-2484	38	6	,	,	PUNCT
easat-2484	38	7	and	and	CCONJ
easat-2484	38	8	chubenko	chubenko	ADJ
easat-2484	38	9	et	et	NOUN
easat-2484	38	10	al	al	PROPN
easat-2484	38	11	.	.	PUNCT
easat-2484	39	1	[	[	X
easat-2484	39	2	13	13	NUM
easat-2484	39	3	]	]	PUNCT
easat-2484	39	4	are	be	AUX
easat-2484	39	5	examined	examine	VERB
easat-2484	39	6	to	to	PART
easat-2484	39	7	understand	understand	VERB
easat-2484	39	8	the	the	DET
easat-2484	39	9	challenges	challenge	NOUN
easat-2484	39	10	and	and	CCONJ
easat-2484	39	11	solutions	solution	NOUN
easat-2484	39	12	in	in	ADP
easat-2484	39	13	building	build	VERB
easat-2484	39	14	an	an	DET
easat-2484	39	15	effective	effective	ADJ
easat-2484	39	16	national	national	ADJ
easat-2484	39	17	tax	tax	NOUN
easat-2484	39	18	system	system	NOUN
easat-2484	39	19	.	.	PUNCT
easat-2484	40	1	additionally	additionally	ADV
easat-2484	40	2	,	,	PUNCT
easat-2484	40	3	the	the	DET
easat-2484	40	4	contributions	contribution	NOUN
easat-2484	40	5	of	of	ADP
easat-2484	40	6	scholars	scholar	NOUN
easat-2484	40	7	like	like	ADP
easat-2484	40	8	boreiko	boreiko	NOUN
easat-2484	40	9	[	[	X
easat-2484	40	10	14	14	NUM
easat-2484	40	11	]	]	PUNCT
easat-2484	40	12	,	,	PUNCT
easat-2484	40	13	demidenko	demidenko	PROPN
easat-2484	40	14	&	&	CCONJ
easat-2484	40	15	artamonova	artamonova	PROPN
easat-2484	41	1	[	[	X
easat-2484	41	2	15	15	NUM
easat-2484	41	3	]	]	X
easat-2484	41	4	,	,	PUNCT
easat-2484	41	5	koval	koval	NOUN
easat-2484	41	6	et	et	PROPN
easat-2484	41	7	al	al	PROPN
easat-2484	41	8	.	.	PUNCT
easat-2484	42	1	[	[	X
easat-2484	42	2	16	16	NUM
easat-2484	42	3	]	]	PUNCT
easat-2484	42	4	,	,	PUNCT
easat-2484	42	5	ignatenko	ignatenko	PROPN
easat-2484	42	6	&	&	CCONJ
easat-2484	42	7	shumak	shumak	PROPN
easat-2484	43	1	[	[	X
easat-2484	43	2	17	17	NUM
easat-2484	43	3	]	]	PUNCT
easat-2484	43	4	,	,	PUNCT
easat-2484	43	5	lagutin	lagutin	PROPN
easat-2484	43	6	et	et	PROPN
easat-2484	43	7	al	al	PROPN
easat-2484	43	8	.	.	PUNCT
easat-2484	44	1	[	[	X
easat-2484	44	2	18	18	NUM
easat-2484	44	3	]	]	PUNCT
easat-2484	44	4	,	,	PUNCT
easat-2484	44	5	melnik	melnik	X
easat-2484	44	6	[	[	X
easat-2484	44	7	19	19	NUM
easat-2484	44	8	]	]	PUNCT
easat-2484	44	9	,	,	PUNCT
easat-2484	44	10	pryshva	pryshva	VERB
easat-2484	44	11	[	[	X
easat-2484	44	12	20	20	NUM
easat-2484	44	13	]	]	PUNCT
easat-2484	44	14	,	,	PUNCT
easat-2484	44	15	pokataieva	pokataieva	VERB
easat-2484	44	16	et	et	PROPN
easat-2484	44	17	al	al	PROPN
easat-2484	44	18	.	.	PUNCT
easat-2484	45	1	[	[	X
easat-2484	45	2	21	21	NUM
easat-2484	45	3	]	]	PUNCT
easat-2484	45	4	,	,	PUNCT
easat-2484	45	5	tropina	tropina	PROPN
easat-2484	46	1	[	[	X
easat-2484	46	2	22	22	NUM
easat-2484	46	3	]	]	PUNCT
easat-2484	46	4	,	,	PUNCT
easat-2484	46	5	and	and	CCONJ
easat-2484	46	6	chugunov	chugunov	NOUN
easat-2484	46	7	&	&	CCONJ
easat-2484	46	8	zhukevych	zhukevych	PROPN
easat-2484	46	9	[	[	X
easat-2484	46	10	23	23	NUM
easat-2484	46	11	]	]	PUNCT
easat-2484	46	12	in	in	ADP
easat-2484	46	13	reforming	reform	VERB
easat-2484	46	14	ukrainian	ukrainian	ADJ
easat-2484	46	15	tax	tax	NOUN
easat-2484	46	16	legislation	legislation	NOUN
easat-2484	46	17	and	and	CCONJ
easat-2484	46	18	optimizing	optimize	VERB
easat-2484	46	19	the	the	DET
easat-2484	46	20	tax	tax	NOUN
easat-2484	46	21	system	system	NOUN
easat-2484	46	22	are	be	AUX
easat-2484	46	23	analyzed	analyze	VERB
easat-2484	46	24	.	.	PUNCT
easat-2484	47	1	the	the	DET
easat-2484	47	2	economic	economic	ADJ
easat-2484	47	3	aspects	aspect	NOUN
easat-2484	47	4	of	of	ADP
easat-2484	47	5	taxation	taxation	NOUN
easat-2484	47	6	for	for	ADP
easat-2484	47	7	business	business	NOUN
easat-2484	47	8	entities	entity	NOUN
easat-2484	47	9	are	be	AUX
easat-2484	47	10	explored	explore	VERB
easat-2484	47	11	through	through	ADP
easat-2484	47	12	the	the	DET
easat-2484	47	13	works	work	NOUN
easat-2484	47	14	of	of	ADP
easat-2484	47	15	economists	economist	NOUN
easat-2484	47	16	and	and	CCONJ
easat-2484	47	17	financiers	financier	NOUN
easat-2484	47	18	such	such	ADJ
easat-2484	47	19	as	as	ADP
easat-2484	47	20	andrushchenko	andrushchenko	NOUN
easat-2484	47	21	&	&	CCONJ
easat-2484	47	22	tuchak	tuchak	ADJ
easat-2484	47	23	[	[	X
easat-2484	47	24	24	24	NUM
easat-2484	47	25	]	]	PUNCT
easat-2484	47	26	,	,	PUNCT
easat-2484	47	27	paientko	paientko	PROPN
easat-2484	47	28	&	&	CCONJ
easat-2484	47	29	oparin	oparin	PROPN
easat-2484	48	1	[	[	X
easat-2484	48	2	25	25	NUM
easat-2484	48	3	]	]	PUNCT
easat-2484	48	4	,	,	PUNCT
easat-2484	48	5	suray	suray	PROPN
easat-2484	48	6	et	et	PROPN
easat-2484	48	7	al	al	PROPN
easat-2484	48	8	.	.	PUNCT
easat-2484	49	1	[	[	X
easat-2484	49	2	26	26	NUM
easat-2484	49	3	]	]	PUNCT
easat-2484	49	4	,	,	PUNCT
easat-2484	49	5	slavkova	slavkova	PROPN
easat-2484	49	6	&	&	CCONJ
easat-2484	49	7	solovey	solovey	PROPN
easat-2484	49	8	[	[	X
easat-2484	49	9	27	27	NUM
easat-2484	49	10	]	]	PUNCT
easat-2484	49	11	,	,	PUNCT
easat-2484	49	12	sutormina	sutormina	PROPN
easat-2484	49	13	et	et	PROPN
easat-2484	49	14	al	al	PROPN
easat-2484	49	15	.	.	PUNCT
easat-2484	50	1	[	[	X
easat-2484	50	2	28	28	NUM
easat-2484	50	3	]	]	PUNCT
easat-2484	50	4	,	,	PUNCT
easat-2484	50	5	arkolakis	arkolakis	PROPN
easat-2484	50	6	et	et	PROPN
easat-2484	50	7	al	al	PROPN
easat-2484	50	8	.	.	PUNCT
easat-2484	51	1	[	[	X
easat-2484	51	2	29	29	NUM
easat-2484	51	3	]	]	PUNCT
easat-2484	51	4	,	,	PUNCT
easat-2484	51	5	fedosov	fedosov	NOUN
easat-2484	51	6	et	et	PROPN
easat-2484	51	7	al	al	PROPN
easat-2484	51	8	.	.	PUNCT
easat-2484	52	1	[	[	X
easat-2484	52	2	30	30	NUM
easat-2484	52	3	]	]	PUNCT
easat-2484	52	4	,	,	PUNCT
easat-2484	52	5	among	among	ADP
easat-2484	52	6	others	other	NOUN
easat-2484	52	7	.	.	PUNCT
easat-2484	53	1	furthermore	furthermore	ADV
easat-2484	53	2	,	,	PUNCT
easat-2484	53	3	the	the	DET
easat-2484	53	4	research	research	NOUN
easat-2484	53	5	delves	delve	VERB
easat-2484	53	6	into	into	ADP
easat-2484	53	7	the	the	DET
easat-2484	53	8	insights	insight	NOUN
easat-2484	53	9	provided	provide	VERB
easat-2484	53	10	by	by	ADP
easat-2484	53	11	scholars	scholar	NOUN
easat-2484	53	12	like	like	ADP
easat-2484	53	13	podderyogin	podderyogin	NOUN
easat-2484	53	14	[	[	X
easat-2484	53	15	31	31	NUM
easat-2484	53	16	]	]	PUNCT
easat-2484	53	17	,	,	PUNCT
easat-2484	53	18	tereshchenko	tereshchenko	PROPN
easat-2484	53	19	&	&	CCONJ
easat-2484	53	20	babiak	babiak	PROPN
easat-2484	54	1	[	[	X
easat-2484	54	2	32	32	NUM
easat-2484	54	3	]	]	PUNCT
easat-2484	54	4	,	,	PUNCT
easat-2484	54	5	and	and	CCONJ
easat-2484	54	6	khatniuk	khatniuk	VERB
easat-2484	54	7	et	et	PROPN
easat-2484	54	8	al	al	PROPN
easat-2484	54	9	.	.	PUNCT
easat-2484	55	1	[	[	X
easat-2484	55	2	33	33	NUM
easat-2484	55	3	,	,	PUNCT
easat-2484	55	4	34	34	NUM
easat-2484	55	5	]	]	PUNCT
easat-2484	55	6	on	on	ADP
easat-2484	55	7	business	business	NOUN
easat-2484	55	8	finance	finance	NOUN
easat-2484	55	9	management	management	NOUN
easat-2484	55	10	.	.	PUNCT
easat-2484	56	1	while	while	SCONJ
easat-2484	56	2	acknowledging	acknowledge	VERB
easat-2484	56	3	the	the	DET
easat-2484	56	4	existing	exist	VERB
easat-2484	56	5	theoretical	theoretical	ADJ
easat-2484	56	6	foundations	foundation	NOUN
easat-2484	56	7	in	in	ADP
easat-2484	56	8	tax	tax	NOUN
easat-2484	56	9	system	system	NOUN
easat-2484	56	10	formulation	formulation	NOUN
easat-2484	56	11	and	and	CCONJ
easat-2484	56	12	business	business	NOUN
easat-2484	56	13	finance	finance	NOUN
easat-2484	56	14	management	management	NOUN
easat-2484	56	15	,	,	PUNCT
easat-2484	56	16	this	this	DET
easat-2484	56	17	study	study	NOUN
easat-2484	56	18	aims	aim	VERB
easat-2484	56	19	to	to	PART
easat-2484	56	20	address	address	VERB
easat-2484	56	21	the	the	DET
easat-2484	56	22	gaps	gap	NOUN
easat-2484	56	23	by	by	ADP
easat-2484	56	24	focusing	focus	VERB
easat-2484	56	25	on	on	ADP
easat-2484	56	26	the	the	DET
easat-2484	56	27	practical	practical	ADJ
easat-2484	56	28	application	application	NOUN
easat-2484	56	29	of	of	ADP
easat-2484	56	30	tax	tax	NOUN
easat-2484	56	31	optimization	optimization	NOUN
easat-2484	56	32	strategies	strategy	NOUN
easat-2484	56	33	in	in	ADP
easat-2484	56	34	modern	modern	ADJ
easat-2484	56	35	tax	tax	NOUN
easat-2484	56	36	relations	relation	NOUN
easat-2484	56	37	concerning	concern	VERB
easat-2484	56	38	the	the	DET
easat-2484	56	39	taxation	taxation	NOUN
easat-2484	56	40	of	of	ADP
easat-2484	56	41	business	business	NOUN
easat-2484	56	42	entities	entity	NOUN
easat-2484	56	43	in	in	ADP
easat-2484	56	44	ukraine	ukraine	NOUN
easat-2484	56	45	.	.	PUNCT
easat-2484	57	1	3	3	X
easat-2484	57	2	.	.	NOUN
easat-2484	57	3	results	result	NOUN
easat-2484	57	4	and	and	CCONJ
easat-2484	57	5	discussion	discussion	VERB
easat-2484	57	6	the	the	DET
easat-2484	57	7	ways	way	NOUN
easat-2484	57	8	of	of	ADP
easat-2484	57	9	optimizing	optimize	VERB
easat-2484	57	10	tax	tax	NOUN
easat-2484	57	11	relations	relation	NOUN
easat-2484	57	12	can	can	AUX
easat-2484	57	13	be	be	AUX
easat-2484	57	14	understood	understand	VERB
easat-2484	57	15	as	as	ADP
easat-2484	57	16	various	various	ADJ
easat-2484	57	17	measures	measure	NOUN
easat-2484	57	18	and	and	CCONJ
easat-2484	57	19	methods	method	NOUN
easat-2484	57	20	that	that	PRON
easat-2484	57	21	are	be	AUX
easat-2484	57	22	applied	apply	VERB
easat-2484	57	23	by	by	ADP
easat-2484	57	24	both	both	CCONJ
easat-2484	57	25	the	the	DET
easat-2484	57	26	business	business	NOUN
easat-2484	57	27	entity	entity	NOUN
easat-2484	57	28	and	and	CCONJ
easat-2484	57	29	the	the	DET
easat-2484	57	30	state	state	NOUN
easat-2484	57	31	.	.	PUNCT
easat-2484	58	1	there	there	PRON
easat-2484	58	2	is	be	VERB
easat-2484	58	3	a	a	DET
easat-2484	58	4	common	common	ADJ
easat-2484	58	5	opinion	opinion	NOUN
easat-2484	58	6	that	that	SCONJ
easat-2484	58	7	the	the	DET
easat-2484	58	8	optimization	optimization	NOUN
easat-2484	58	9	of	of	ADP
easat-2484	58	10	tax	tax	NOUN
easat-2484	58	11	relations	relation	NOUN
easat-2484	58	12	involves	involve	VERB
easat-2484	58	13	the	the	DET
easat-2484	58	14	application	application	NOUN
easat-2484	58	15	of	of	ADP
easat-2484	58	16	organizational	organizational	ADJ
easat-2484	58	17	measures	measure	NOUN
easat-2484	58	18	within	within	ADP
easat-2484	58	19	the	the	DET
easat-2484	58	20	framework	framework	NOUN
easat-2484	58	21	of	of	ADP
easat-2484	58	22	current	current	ADJ
easat-2484	58	23	legislation	legislation	NOUN
easat-2484	58	24	,	,	PUNCT
easat-2484	58	25	which	which	PRON
easat-2484	58	26	is	be	AUX
easat-2484	58	27	associated	associate	VERB
easat-2484	58	28	with	with	ADP
easat-2484	58	29	the	the	DET
easat-2484	58	30	creation	creation	NOUN
easat-2484	58	31	and	and	CCONJ
easat-2484	58	32	support	support	NOUN
easat-2484	58	33	of	of	ADP
easat-2484	58	34	the	the	DET
easat-2484	58	35	most	most	ADV
easat-2484	58	36	effective	effective	ADJ
easat-2484	58	37	mechanisms	mechanism	NOUN
easat-2484	58	38	and	and	CCONJ
easat-2484	58	39	contractual	contractual	ADJ
easat-2484	58	40	relations	relation	NOUN
easat-2484	58	41	.	.	PUNCT
easat-2484	59	1	optimization	optimization	NOUN
easat-2484	59	2	of	of	ADP
easat-2484	59	3	taxation	taxation	NOUN
easat-2484	59	4	is	be	AUX
easat-2484	59	5	also	also	ADV
easat-2484	59	6	understood	understand	VERB
easat-2484	59	7	as	as	ADP
easat-2484	59	8	a	a	DET
easat-2484	59	9	process	process	NOUN
easat-2484	59	10	that	that	PRON
easat-2484	59	11	is	be	AUX
easat-2484	59	12	recommended	recommend	VERB
easat-2484	59	13	to	to	PART
easat-2484	59	14	be	be	AUX
easat-2484	59	15	carried	carry	VERB
easat-2484	59	16	out	out	ADP
easat-2484	59	17	both	both	PRON
easat-2484	59	18	when	when	SCONJ
easat-2484	59	19	creating	create	VERB
easat-2484	59	20	a	a	DET
easat-2484	59	21	business	business	NOUN
easat-2484	59	22	entity	entity	NOUN
easat-2484	59	23	and	and	CCONJ
easat-2484	59	24	at	at	ADP
easat-2484	59	25	any	any	DET
easat-2484	59	26	stage	stage	NOUN
easat-2484	59	27	of	of	ADP
easat-2484	59	28	its	its	PRON
easat-2484	59	29	operation	operation	NOUN
easat-2484	59	30	[	[	X
easat-2484	59	31	35	35	NUM
easat-2484	59	32	]	]	PUNCT
easat-2484	59	33	.	.	PUNCT
easat-2484	60	1	the	the	DET
easat-2484	60	2	main	main	ADJ
easat-2484	60	3	task	task	NOUN
easat-2484	60	4	of	of	ADP
easat-2484	60	5	financial	financial	ADJ
easat-2484	60	6	management	management	NOUN
easat-2484	60	7	can	can	AUX
easat-2484	60	8	be	be	AUX
easat-2484	60	9	considered	consider	VERB
easat-2484	60	10	as	as	ADP
easat-2484	60	11	tax	tax	NOUN
easat-2484	60	12	optimization	optimization	NOUN
easat-2484	60	13	–	–	PUNCT
easat-2484	60	14	the	the	DET
easat-2484	60	15	choice	choice	NOUN
easat-2484	60	16	of	of	ADP
easat-2484	60	17	the	the	DET
easat-2484	60	18	most	most	ADV
easat-2484	60	19	effective	effective	ADJ
easat-2484	60	20	way	way	NOUN
easat-2484	60	21	of	of	ADP
easat-2484	60	22	managing	manage	VERB
easat-2484	60	23	the	the	DET
easat-2484	60	24	financial	financial	ADJ
easat-2484	60	25	resources	resource	NOUN
easat-2484	60	26	of	of	ADP
easat-2484	60	27	a	a	DET
easat-2484	60	28	business	business	NOUN
easat-2484	60	29	entity	entity	NOUN
easat-2484	60	30	.	.	PUNCT
easat-2484	61	1	optimization	optimization	NOUN
easat-2484	61	2	is	be	AUX
easat-2484	61	3	carried	carry	VERB
easat-2484	61	4	out	out	ADP
easat-2484	61	5	only	only	ADV
easat-2484	61	6	with	with	ADP
easat-2484	61	7	the	the	DET
easat-2484	61	8	aim	aim	NOUN
easat-2484	61	9	of	of	ADP
easat-2484	61	10	maximum	maximum	ADJ
easat-2484	61	11	legal	legal	ADJ
easat-2484	61	12	reduction	reduction	NOUN
easat-2484	61	13	of	of	ADP
easat-2484	61	14	taxes	taxis	NOUN
easat-2484	61	15	,	,	PUNCT
easat-2484	61	16	which	which	PRON
easat-2484	61	17	is	be	AUX
easat-2484	61	18	called	call	VERB
easat-2484	61	19	tax	tax	NOUN
easat-2484	61	20	minimization	minimization	NOUN
easat-2484	61	21	.	.	PUNCT
easat-2484	62	1	in	in	ADP
easat-2484	62	2	this	this	DET
easat-2484	62	3	case	case	NOUN
easat-2484	62	4	,	,	PUNCT
easat-2484	62	5	money	money	NOUN
easat-2484	62	6	remains	remain	VERB
easat-2484	62	7	at	at	ADP
easat-2484	62	8	the	the	DET
easat-2484	62	9	disposal	disposal	NOUN
easat-2484	62	10	of	of	ADP
easat-2484	62	11	the	the	DET
easat-2484	62	12	business	business	NOUN
easat-2484	62	13	entity	entity	NOUN
easat-2484	62	14	and	and	CCONJ
easat-2484	62	15	gives	give	VERB
easat-2484	62	16	profit	profit	NOUN
easat-2484	62	17	,	,	PUNCT
easat-2484	62	18	since	since	SCONJ
easat-2484	62	19	the	the	DET
easat-2484	62	20	amount	amount	NOUN
easat-2484	62	21	of	of	ADP
easat-2484	62	22	circulating	circulate	VERB
easat-2484	62	23	funds	fund	NOUN
easat-2484	62	24	does	do	AUX
easat-2484	62	25	not	not	PART
easat-2484	62	26	decrease	decrease	VERB
easat-2484	62	27	,	,	PUNCT
easat-2484	62	28	which	which	PRON
easat-2484	62	29	also	also	ADV
easat-2484	62	30	contributes	contribute	VERB
easat-2484	62	31	to	to	ADP
easat-2484	62	32	an	an	DET
easat-2484	62	33	increase	increase	NOUN
easat-2484	62	34	in	in	ADP
easat-2484	62	35	profit	profit	NOUN
easat-2484	62	36	[	[	X
easat-2484	62	37	36	36	NUM
easat-2484	62	38	]	]	PUNCT
easat-2484	62	39	.	.	PUNCT
easat-2484	63	1	the	the	DET
easat-2484	63	2	optimization	optimization	NOUN
easat-2484	63	3	of	of	ADP
easat-2484	63	4	a	a	DET
easat-2484	63	5	business	business	NOUN
easat-2484	63	6	entity	entity	NOUN
easat-2484	63	7	’s	’s	PART
easat-2484	63	8	taxation	taxation	NOUN
easat-2484	63	9	begins	begin	VERB
easat-2484	63	10	with	with	ADP
easat-2484	63	11	an	an	DET
easat-2484	63	12	analysis	analysis	NOUN
easat-2484	63	13	of	of	ADP
easat-2484	63	14	the	the	DET
easat-2484	63	15	circumstances	circumstance	NOUN
easat-2484	63	16	that	that	PRON
easat-2484	63	17	influence	influence	VERB
easat-2484	63	18	the	the	DET
easat-2484	63	19	formation	formation	NOUN
easat-2484	63	20	of	of	ADP
easat-2484	63	21	the	the	DET
easat-2484	63	22	taxpayer	taxpayer	NOUN
easat-2484	63	23	’s	’s	PART
easat-2484	63	24	tax	tax	NOUN
easat-2484	63	25	obligations	obligation	NOUN
easat-2484	63	26	(	(	PUNCT
easat-2484	63	27	legal	legal	ADJ
easat-2484	63	28	facts	fact	NOUN
easat-2484	63	29	associated	associate	VERB
easat-2484	63	30	with	with	ADP
easat-2484	63	31	the	the	DET
easat-2484	63	32	occurrence	occurrence	NOUN
easat-2484	63	33	of	of	ADP
easat-2484	63	34	tax	tax	NOUN
easat-2484	63	35	obligations	obligation	NOUN
easat-2484	63	36	)	)	PUNCT
easat-2484	63	37	,	,	PUNCT
easat-2484	63	38	methods	method	NOUN
easat-2484	63	39	for	for	ADP
easat-2484	63	40	calculating	calculate	VERB
easat-2484	63	41	tax	tax	NOUN
easat-2484	63	42	payments	payment	NOUN
easat-2484	63	43	(	(	PUNCT
easat-2484	63	44	the	the	DET
easat-2484	63	45	procedure	procedure	NOUN
easat-2484	63	46	for	for	ADP
easat-2484	63	47	determining	determine	VERB
easat-2484	63	48	the	the	DET
easat-2484	63	49	object	object	NOUN
easat-2484	63	50	of	of	ADP
easat-2484	63	51	taxation	taxation	NOUN
easat-2484	63	52	,	,	PUNCT
easat-2484	63	53	forming	form	VERB
easat-2484	63	54	the	the	DET
easat-2484	63	55	tax	tax	NOUN
easat-2484	63	56	base	base	NOUN
easat-2484	63	57	,	,	PUNCT
easat-2484	63	58	and	and	CCONJ
easat-2484	63	59	using	use	VERB
easat-2484	63	60	benefits	benefit	NOUN
easat-2484	63	61	)	)	PUNCT
easat-2484	63	62	,	,	PUNCT
easat-2484	63	63	existing	exist	VERB
easat-2484	63	64	economic	economic	ADJ
easat-2484	63	65	relations	relation	NOUN
easat-2484	63	66	,	,	PUNCT
easat-2484	63	67	and	and	CCONJ
easat-2484	63	68	the	the	DET
easat-2484	63	69	type	type	NOUN
easat-2484	63	70	of	of	ADP
easat-2484	63	71	economic	economic	ADJ
easat-2484	63	72	activity	activity	NOUN
easat-2484	63	73	and	and	CCONJ
easat-2484	63	74	organizational	organizational	ADJ
easat-2484	63	75	-	-	PUNCT
easat-2484	63	76	legal	legal	ADJ
easat-2484	63	77	form	form	NOUN
easat-2484	63	78	.	.	PUNCT
easat-2484	64	1	the	the	DET
easat-2484	64	2	process	process	NOUN
easat-2484	64	3	of	of	ADP
easat-2484	64	4	implementing	implement	VERB
easat-2484	64	5	the	the	DET
easat-2484	64	6	mechanism	mechanism	NOUN
easat-2484	64	7	for	for	ADP
easat-2484	64	8	optimizing	optimize	VERB
easat-2484	64	9	the	the	DET
easat-2484	64	10	taxation	taxation	NOUN
easat-2484	64	11	of	of	ADP
easat-2484	64	12	a	a	DET
easat-2484	64	13	business	business	NOUN
easat-2484	64	14	entity	entity	NOUN
easat-2484	64	15	consists	consist	VERB
easat-2484	64	16	of	of	ADP
easat-2484	64	17	several	several	ADJ
easat-2484	64	18	key	key	ADJ
easat-2484	64	19	stages	stage	NOUN
easat-2484	64	20	.	.	PUNCT
easat-2484	65	1	the	the	DET
easat-2484	65	2	first	first	ADJ
easat-2484	65	3	stage	stage	NOUN
easat-2484	65	4	allows	allow	VERB
easat-2484	65	5	2383	2383	NUM
easat-2484	65	6	edelweiss	edelweiss	PROPN
easat-2484	65	7	applied	apply	VERB
easat-2484	65	8	science	science	NOUN
easat-2484	65	9	and	and	CCONJ
easat-2484	65	10	technology	technology	NOUN
easat-2484	65	11	issn	issn	PROPN
easat-2484	65	12	:	:	PUNCT
easat-2484	65	13	2576	2576	NUM
easat-2484	65	14	-	-	SYM
easat-2484	65	15	8484	8484	NUM
easat-2484	65	16	vol	vol	NOUN
easat-2484	65	17	.	.	PROPN
easat-2484	65	18	8	8	NUM
easat-2484	65	19	,	,	PUNCT
easat-2484	65	20	no	no	INTJ
easat-2484	65	21	.	.	NOUN
easat-2484	66	1	6	6	NUM
easat-2484	66	2	:	:	SYM
easat-2484	66	3	2381	2381	NUM
easat-2484	66	4	-	-	SYM
easat-2484	66	5	2393	2393	NUM
easat-2484	66	6	,	,	PUNCT
easat-2484	66	7	2024	2024	NUM
easat-2484	66	8	doi	doi	NOUN
easat-2484	66	9	:	:	PUNCT
easat-2484	66	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	66	11	©	©	PROPN
easat-2484	66	12	2024	2024	NUM
easat-2484	66	13	by	by	ADP
easat-2484	66	14	the	the	DET
easat-2484	66	15	authors	author	NOUN
easat-2484	66	16	;	;	PUNCT
easat-2484	66	17	licensee	licensee	PROPN
easat-2484	66	18	learning	learn	VERB
easat-2484	66	19	gate	gate	NOUN
easat-2484	66	20	securing	secure	VERB
easat-2484	66	21	the	the	DET
easat-2484	66	22	enterprise	enterprise	NOUN
easat-2484	66	23	’s	’s	PART
easat-2484	66	24	activity	activity	NOUN
easat-2484	66	25	for	for	ADP
easat-2484	66	26	the	the	DET
easat-2484	66	27	previous	previous	ADJ
easat-2484	66	28	period	period	NOUN
easat-2484	66	29	of	of	ADP
easat-2484	66	30	activity	activity	NOUN
easat-2484	66	31	from	from	ADP
easat-2484	66	32	possible	possible	ADJ
easat-2484	66	33	fines	fine	NOUN
easat-2484	66	34	in	in	ADP
easat-2484	66	35	the	the	DET
easat-2484	66	36	process	process	NOUN
easat-2484	66	37	of	of	ADP
easat-2484	66	38	on	on	ADP
easat-2484	66	39	-	-	PUNCT
easat-2484	66	40	site	site	NOUN
easat-2484	66	41	tax	tax	NOUN
easat-2484	66	42	audits	audits	NOUN
easat-2484	66	43	,	,	PUNCT
easat-2484	66	44	involves	involve	VERB
easat-2484	66	45	checking	check	VERB
easat-2484	66	46	the	the	DET
easat-2484	66	47	accounting	accounting	NOUN
easat-2484	66	48	and	and	CCONJ
easat-2484	66	49	tax	tax	NOUN
easat-2484	66	50	accounting	accounting	NOUN
easat-2484	66	51	,	,	PUNCT
easat-2484	66	52	the	the	DET
easat-2484	66	53	base	base	NOUN
easat-2484	66	54	of	of	ADP
easat-2484	66	55	contracts	contract	NOUN
easat-2484	66	56	and	and	CCONJ
easat-2484	66	57	primary	primary	ADJ
easat-2484	66	58	documents	document	NOUN
easat-2484	66	59	;	;	PUNCT
easat-2484	66	60	elimination	elimination	NOUN
easat-2484	66	61	of	of	ADP
easat-2484	66	62	detected	detect	VERB
easat-2484	66	63	errors	error	NOUN
easat-2484	66	64	,	,	PUNCT
easat-2484	66	65	ensuring	ensure	VERB
easat-2484	66	66	the	the	DET
easat-2484	66	67	necessary	necessary	ADJ
easat-2484	66	68	volume	volume	NOUN
easat-2484	66	69	and	and	CCONJ
easat-2484	66	70	quality	quality	NOUN
easat-2484	66	71	of	of	ADP
easat-2484	66	72	primary	primary	ADJ
easat-2484	66	73	documents	document	NOUN
easat-2484	66	74	.	.	PUNCT
easat-2484	67	1	the	the	DET
easat-2484	67	2	second	second	ADJ
easat-2484	67	3	stage	stage	NOUN
easat-2484	67	4	involves	involve	VERB
easat-2484	67	5	the	the	DET
easat-2484	67	6	development	development	NOUN
easat-2484	67	7	of	of	ADP
easat-2484	67	8	its	its	PRON
easat-2484	67	9	scheme	scheme	NOUN
easat-2484	67	10	of	of	ADP
easat-2484	67	11	tax	tax	NOUN
easat-2484	67	12	optimization	optimization	NOUN
easat-2484	67	13	–	–	PUNCT
easat-2484	67	14	this	this	PRON
easat-2484	67	15	is	be	AUX
easat-2484	67	16	a	a	DET
easat-2484	67	17	certain	certain	ADJ
easat-2484	67	18	order	order	NOUN
easat-2484	67	19	of	of	ADP
easat-2484	67	20	relations	relation	NOUN
easat-2484	67	21	between	between	ADP
easat-2484	67	22	several	several	ADJ
easat-2484	67	23	subjects	subject	NOUN
easat-2484	67	24	of	of	ADP
easat-2484	67	25	economic	economic	ADJ
easat-2484	67	26	relations	relation	NOUN
easat-2484	67	27	,	,	PUNCT
easat-2484	67	28	aimed	aim	VERB
easat-2484	67	29	at	at	ADP
easat-2484	67	30	reducing	reduce	VERB
easat-2484	67	31	budget	budget	NOUN
easat-2484	67	32	payments	payment	NOUN
easat-2484	67	33	within	within	ADP
easat-2484	67	34	the	the	DET
easat-2484	67	35	framework	framework	NOUN
easat-2484	67	36	of	of	ADP
easat-2484	67	37	current	current	ADJ
easat-2484	67	38	legislation	legislation	NOUN
easat-2484	67	39	.	.	PUNCT
easat-2484	68	1	the	the	DET
easat-2484	68	2	third	third	ADJ
easat-2484	68	3	stage	stage	NOUN
easat-2484	68	4	consists	consist	VERB
easat-2484	68	5	of	of	ADP
easat-2484	68	6	updating	update	VERB
easat-2484	68	7	the	the	DET
easat-2484	68	8	contractual	contractual	ADJ
easat-2484	68	9	base	base	NOUN
easat-2484	68	10	,	,	PUNCT
easat-2484	68	11	creating	create	VERB
easat-2484	68	12	a	a	DET
easat-2484	68	13	system	system	NOUN
easat-2484	68	14	of	of	ADP
easat-2484	68	15	autonomous	autonomous	ADJ
easat-2484	68	16	internal	internal	ADJ
easat-2484	68	17	control	control	NOUN
easat-2484	68	18	,	,	PUNCT
easat-2484	68	19	developing	develop	VERB
easat-2484	68	20	new	new	ADJ
easat-2484	68	21	forms	form	NOUN
easat-2484	68	22	of	of	ADP
easat-2484	68	23	contractual	contractual	ADJ
easat-2484	68	24	relations	relation	NOUN
easat-2484	68	25	with	with	ADP
easat-2484	68	26	counterparties	counterpartie	NOUN
easat-2484	68	27	,	,	PUNCT
easat-2484	68	28	and	and	CCONJ
easat-2484	68	29	adjusting	adjust	VERB
easat-2484	68	30	the	the	DET
easat-2484	68	31	accounting	accounting	NOUN
easat-2484	68	32	policy	policy	NOUN
easat-2484	68	33	.	.	PUNCT
easat-2484	69	1	the	the	DET
easat-2484	69	2	fourth	fourth	ADJ
easat-2484	69	3	stage	stage	NOUN
easat-2484	69	4	involves	involve	VERB
easat-2484	69	5	the	the	DET
easat-2484	69	6	development	development	NOUN
easat-2484	69	7	of	of	ADP
easat-2484	69	8	necessary	necessary	ADJ
easat-2484	69	9	tools	tool	NOUN
easat-2484	69	10	for	for	ADP
easat-2484	69	11	regulating	regulate	VERB
easat-2484	69	12	the	the	DET
easat-2484	69	13	uniformity	uniformity	NOUN
easat-2484	69	14	and	and	CCONJ
easat-2484	69	15	sizes	size	NOUN
easat-2484	69	16	of	of	ADP
easat-2484	69	17	tax	tax	NOUN
easat-2484	69	18	payments	payment	NOUN
easat-2484	69	19	.	.	PUNCT
easat-2484	70	1	of	of	ADP
easat-2484	70	2	great	great	ADJ
easat-2484	70	3	importance	importance	NOUN
easat-2484	70	4	is	be	AUX
easat-2484	70	5	the	the	DET
easat-2484	70	6	ability	ability	NOUN
easat-2484	70	7	to	to	PART
easat-2484	70	8	defend	defend	VERB
easat-2484	70	9	the	the	DET
easat-2484	70	10	interests	interest	NOUN
easat-2484	70	11	of	of	ADP
easat-2484	70	12	the	the	DET
easat-2484	70	13	enterprise	enterprise	NOUN
easat-2484	70	14	before	before	ADP
easat-2484	70	15	tax	tax	NOUN
easat-2484	70	16	and	and	CCONJ
easat-2484	70	17	other	other	ADJ
easat-2484	70	18	controlling	control	VERB
easat-2484	70	19	bodies	body	NOUN
easat-2484	70	20	,	,	PUNCT
easat-2484	70	21	and	and	CCONJ
easat-2484	70	22	support	support	VERB
easat-2484	70	23	the	the	DET
easat-2484	70	24	viability	viability	NOUN
easat-2484	70	25	of	of	ADP
easat-2484	70	26	the	the	DET
easat-2484	70	27	tax	tax	NOUN
easat-2484	70	28	optimization	optimization	NOUN
easat-2484	70	29	scheme	scheme	NOUN
easat-2484	70	30	.	.	PUNCT
easat-2484	71	1	to	to	PART
easat-2484	71	2	achieve	achieve	VERB
easat-2484	71	3	the	the	DET
easat-2484	71	4	most	most	ADV
easat-2484	71	5	effective	effective	ADJ
easat-2484	71	6	results	result	NOUN
easat-2484	71	7	,	,	PUNCT
easat-2484	71	8	tax	tax	NOUN
easat-2484	71	9	optimization	optimization	NOUN
easat-2484	71	10	requires	require	VERB
easat-2484	71	11	perfect	perfect	ADJ
easat-2484	71	12	legal	legal	ADJ
easat-2484	71	13	regulation	regulation	NOUN
easat-2484	71	14	,	,	PUNCT
easat-2484	71	15	reform	reform	NOUN
easat-2484	71	16	of	of	ADP
easat-2484	71	17	the	the	DET
easat-2484	71	18	tax	tax	NOUN
easat-2484	71	19	system	system	NOUN
easat-2484	71	20	,	,	PUNCT
easat-2484	71	21	and	and	CCONJ
easat-2484	71	22	the	the	DET
easat-2484	71	23	introduction	introduction	NOUN
easat-2484	71	24	of	of	ADP
easat-2484	71	25	new	new	ADJ
easat-2484	71	26	tax	tax	NOUN
easat-2484	71	27	mechanisms	mechanism	NOUN
easat-2484	71	28	.	.	PUNCT
easat-2484	72	1	modern	modern	ADJ
easat-2484	72	2	methods	method	NOUN
easat-2484	72	3	of	of	ADP
easat-2484	72	4	tax	tax	NOUN
easat-2484	72	5	optimization	optimization	NOUN
easat-2484	72	6	are	be	AUX
easat-2484	72	7	not	not	PART
easat-2484	72	8	as	as	ADV
easat-2484	72	9	effective	effective	ADJ
easat-2484	72	10	as	as	ADP
easat-2484	72	11	aggressive	aggressive	ADJ
easat-2484	72	12	optimization	optimization	NOUN
easat-2484	72	13	methods	method	NOUN
easat-2484	72	14	,	,	PUNCT
easat-2484	72	15	and	and	CCONJ
easat-2484	72	16	this	this	PRON
easat-2484	72	17	is	be	AUX
easat-2484	72	18	primarily	primarily	ADV
easat-2484	72	19	because	because	SCONJ
easat-2484	72	20	value	value	NOUN
easat-2484	72	21	-	-	PUNCT
easat-2484	72	22	added	add	VERB
easat-2484	72	23	tax	tax	NOUN
easat-2484	72	24	,	,	PUNCT
easat-2484	72	25	as	as	ADP
easat-2484	72	26	an	an	DET
easat-2484	72	27	indirect	indirect	ADJ
easat-2484	72	28	tax	tax	NOUN
easat-2484	72	29	,	,	PUNCT
easat-2484	72	30	is	be	AUX
easat-2484	72	31	virtually	virtually	ADV
easat-2484	72	32	impossible	impossible	ADJ
easat-2484	72	33	to	to	PART
easat-2484	72	34	optimize	optimize	VERB
easat-2484	72	35	without	without	ADP
easat-2484	72	36	violating	violate	VERB
easat-2484	72	37	current	current	ADJ
easat-2484	72	38	legislation	legislation	NOUN
easat-2484	72	39	.	.	PUNCT
easat-2484	73	1	existing	exist	VERB
easat-2484	73	2	methods	method	NOUN
easat-2484	73	3	of	of	ADP
easat-2484	73	4	tax	tax	NOUN
easat-2484	73	5	optimization	optimization	NOUN
easat-2484	73	6	are	be	AUX
easat-2484	73	7	based	base	VERB
easat-2484	73	8	on	on	ADP
easat-2484	73	9	the	the	DET
easat-2484	73	10	combination	combination	NOUN
easat-2484	73	11	of	of	ADP
easat-2484	73	12	special	special	ADJ
easat-2484	73	13	tax	tax	NOUN
easat-2484	73	14	regimes	regime	NOUN
easat-2484	73	15	,	,	PUNCT
easat-2484	73	16	namely	namely	ADV
easat-2484	73	17	the	the	DET
easat-2484	73	18	simplified	simplified	ADJ
easat-2484	73	19	tax	tax	NOUN
easat-2484	73	20	system	system	NOUN
easat-2484	73	21	with	with	ADP
easat-2484	73	22	the	the	DET
easat-2484	73	23	general	general	ADJ
easat-2484	73	24	tax	tax	NOUN
easat-2484	73	25	regime	regime	NOUN
easat-2484	73	26	.	.	PUNCT
easat-2484	74	1	to	to	PART
easat-2484	74	2	achieve	achieve	VERB
easat-2484	74	3	this	this	DET
easat-2484	74	4	goal	goal	NOUN
easat-2484	74	5	in	in	ADP
easat-2484	74	6	the	the	DET
easat-2484	74	7	conditions	condition	NOUN
easat-2484	74	8	of	of	ADP
easat-2484	74	9	the	the	DET
easat-2484	74	10	dynamics	dynamic	NOUN
easat-2484	74	11	of	of	ADP
easat-2484	74	12	tax	tax	NOUN
easat-2484	74	13	legislation	legislation	NOUN
easat-2484	74	14	development	development	NOUN
easat-2484	74	15	,	,	PUNCT
easat-2484	74	16	methods	method	NOUN
easat-2484	74	17	of	of	ADP
easat-2484	74	18	tax	tax	NOUN
easat-2484	74	19	payment	payment	NOUN
easat-2484	74	20	optimization	optimization	NOUN
easat-2484	74	21	have	have	AUX
easat-2484	74	22	been	be	AUX
easat-2484	74	23	actively	actively	ADV
easat-2484	74	24	applied	apply	VERB
easat-2484	74	25	.	.	PUNCT
easat-2484	75	1	table	table	NOUN
easat-2484	75	2	1	1	NUM
easat-2484	75	3	demonstarets	demonstaret	NOUN
easat-2484	75	4	tax	tax	NOUN
easat-2484	75	5	optimization	optimization	NOUN
easat-2484	75	6	strategies	strategy	NOUN
easat-2484	75	7	that	that	PRON
easat-2484	75	8	business	business	NOUN
easat-2484	75	9	entities	entity	NOUN
easat-2484	75	10	can	can	AUX
easat-2484	75	11	employ	employ	VERB
easat-2484	75	12	to	to	PART
easat-2484	75	13	enhance	enhance	VERB
easat-2484	75	14	their	their	PRON
easat-2484	75	15	financial	financial	ADJ
easat-2484	75	16	performance	performance	NOUN
easat-2484	75	17	while	while	SCONJ
easat-2484	75	18	remaining	remain	VERB
easat-2484	75	19	compliant	compliant	ADJ
easat-2484	75	20	with	with	ADP
easat-2484	75	21	legal	legal	ADJ
easat-2484	75	22	requirements	requirement	NOUN
easat-2484	75	23	.	.	PUNCT
easat-2484	76	1	table	table	NOUN
easat-2484	76	2	1	1	NUM
easat-2484	76	3	.	.	PUNCT
easat-2484	76	4	tax	tax	NOUN
easat-2484	76	5	optimization	optimization	NOUN
easat-2484	76	6	strategies	strategy	NOUN
easat-2484	76	7	for	for	ADP
easat-2484	76	8	business	business	NOUN
easat-2484	76	9	entities	entity	NOUN
easat-2484	76	10	.	.	PUNCT
easat-2484	77	1	strategy	strategy	NOUN
easat-2484	77	2	description	description	NOUN
easat-2484	77	3	potential	potential	ADJ
easat-2484	77	4	benefits	benefit	VERB
easat-2484	77	5	legal	legal	ADJ
easat-2484	77	6	considerations	consideration	NOUN
easat-2484	77	7	utilization	utilization	NOUN
easat-2484	77	8	of	of	ADP
easat-2484	77	9	tax	tax	NOUN
easat-2484	77	10	incentive	incentive	NOUN
easat-2484	77	11	taking	take	VERB
easat-2484	77	12	advantage	advantage	NOUN
easat-2484	77	13	of	of	ADP
easat-2484	77	14	available	available	ADJ
easat-2484	77	15	tax	tax	NOUN
easat-2484	77	16	credits	credit	NOUN
easat-2484	77	17	,	,	PUNCT
easat-2484	77	18	deductions	deduction	NOUN
easat-2484	77	19	,	,	PUNCT
easat-2484	77	20	and	and	CCONJ
easat-2484	77	21	exemptions	exemption	NOUN
easat-2484	77	22	offered	offer	VERB
easat-2484	77	23	by	by	ADP
easat-2484	77	24	the	the	DET
easat-2484	77	25	government	government	NOUN
easat-2484	77	26	reduced	reduce	VERB
easat-2484	77	27	tax	tax	NOUN
easat-2484	77	28	liability	liability	NOUN
easat-2484	77	29	,	,	PUNCT
easat-2484	77	30	improved	improve	VERB
easat-2484	77	31	cash	cash	NOUN
easat-2484	77	32	flow	flow	NOUN
easat-2484	77	33	,	,	PUNCT
easat-2484	77	34	and	and	CCONJ
easat-2484	77	35	increased	increase	VERB
easat-2484	77	36	investment	investment	NOUN
easat-2484	77	37	capacity	capacity	NOUN
easat-2484	77	38	must	must	AUX
easat-2484	77	39	comply	comply	VERB
easat-2484	77	40	with	with	ADP
easat-2484	77	41	eligibility	eligibility	NOUN
easat-2484	77	42	criteria	criterion	NOUN
easat-2484	77	43	and	and	CCONJ
easat-2484	77	44	documentation	documentation	NOUN
easat-2484	77	45	requirements	requirement	NOUN
easat-2484	77	46	choosing	choose	VERB
easat-2484	77	47	the	the	DET
easat-2484	77	48	right	right	ADJ
easat-2484	77	49	tax	tax	NOUN
easat-2484	77	50	regime	regime	NOUN
easat-2484	77	51	selecting	selecting	NOUN
easat-2484	77	52	between	between	ADP
easat-2484	77	53	general	general	ADJ
easat-2484	77	54	and	and	CCONJ
easat-2484	77	55	simplified	simplified	ADJ
easat-2484	77	56	tax	tax	NOUN
easat-2484	77	57	systems	system	NOUN
easat-2484	77	58	based	base	VERB
easat-2484	77	59	on	on	ADP
easat-2484	77	60	business	business	NOUN
easat-2484	77	61	size	size	NOUN
easat-2484	77	62	and	and	CCONJ
easat-2484	77	63	revenue	revenue	NOUN
easat-2484	77	64	lower	low	ADJ
easat-2484	77	65	tax	tax	NOUN
easat-2484	77	66	rates	rate	NOUN
easat-2484	77	67	and	and	CCONJ
easat-2484	77	68	simplified	simplify	VERB
easat-2484	77	69	reporting	reporting	NOUN
easat-2484	77	70	for	for	ADP
easat-2484	77	71	small	small	ADJ
easat-2484	77	72	businesses	business	NOUN
easat-2484	77	73	;	;	PUNCT
easat-2484	77	74	potential	potential	ADJ
easat-2484	77	75	for	for	ADP
easat-2484	77	76	higher	high	ADJ
easat-2484	77	77	profitability	profitability	NOUN
easat-2484	77	78	must	must	AUX
easat-2484	77	79	ensure	ensure	VERB
easat-2484	77	80	compliance	compliance	NOUN
easat-2484	77	81	with	with	ADP
easat-2484	77	82	the	the	DET
easat-2484	77	83	chosen	choose	VERB
easat-2484	77	84	tax	tax	NOUN
easat-2484	77	85	regime	regime	NOUN
easat-2484	77	86	's	's	PART
easat-2484	77	87	regulations	regulation	NOUN
easat-2484	77	88	transfer	transfer	NOUN
easat-2484	77	89	pricing	pricing	NOUN
easat-2484	77	90	strategies	strategy	NOUN
easat-2484	77	91	setting	set	VERB
easat-2484	77	92	prices	price	NOUN
easat-2484	77	93	for	for	ADP
easat-2484	77	94	transactions	transaction	NOUN
easat-2484	77	95	between	between	ADP
easat-2484	77	96	related	related	ADJ
easat-2484	77	97	entities	entity	NOUN
easat-2484	77	98	to	to	PART
easat-2484	77	99	allocate	allocate	VERB
easat-2484	77	100	income	income	NOUN
easat-2484	77	101	and	and	CCONJ
easat-2484	77	102	expenses	expense	NOUN
easat-2484	77	103	effectively	effectively	ADV
easat-2484	77	104	optimization	optimization	NOUN
easat-2484	77	105	of	of	ADP
easat-2484	77	106	tax	tax	NOUN
easat-2484	77	107	liabilities	liability	NOUN
easat-2484	77	108	across	across	ADP
easat-2484	77	109	jurisdictions	jurisdiction	NOUN
easat-2484	77	110	;	;	PUNCT
easat-2484	77	111	potential	potential	ADJ
easat-2484	77	112	for	for	ADP
easat-2484	77	113	reduced	reduce	VERB
easat-2484	77	114	overall	overall	ADJ
easat-2484	77	115	tax	tax	NOUN
easat-2484	77	116	burden	burden	NOUN
easat-2484	77	117	must	must	AUX
easat-2484	77	118	adhere	adhere	VERB
easat-2484	77	119	to	to	ADP
easat-2484	77	120	local	local	ADJ
easat-2484	77	121	and	and	CCONJ
easat-2484	77	122	international	international	ADJ
easat-2484	77	123	transfer	transfer	NOUN
easat-2484	77	124	pricing	pricing	NOUN
easat-2484	77	125	regulations	regulation	NOUN
easat-2484	77	126	to	to	PART
easat-2484	77	127	avoid	avoid	VERB
easat-2484	77	128	penalties	penalty	NOUN
easat-2484	77	129	tax	tax	NOUN
easat-2484	77	130	loss	loss	NOUN
easat-2484	77	131	carryforward	carryforward	NOUN
easat-2484	77	132	utilizing	utilize	VERB
easat-2484	77	133	previous	previous	ADJ
easat-2484	77	134	years	year	NOUN
easat-2484	77	135	'	'	PART
easat-2484	77	136	tax	tax	NOUN
easat-2484	77	137	losses	loss	NOUN
easat-2484	77	138	to	to	PART
easat-2484	77	139	offset	offset	VERB
easat-2484	77	140	current	current	ADJ
easat-2484	77	141	year	year	NOUN
easat-2484	77	142	profits	profit	NOUN
easat-2484	77	143	,	,	PUNCT
easat-2484	77	144	reducing	reduce	VERB
easat-2484	77	145	taxable	taxable	ADJ
easat-2484	77	146	incom	incom	NOUN
easat-2484	77	147	decreased	decrease	VERB
easat-2484	77	148	tax	tax	NOUN
easat-2484	77	149	liability	liability	NOUN
easat-2484	77	150	in	in	ADP
easat-2484	77	151	profitable	profitable	ADJ
easat-2484	77	152	years	year	NOUN
easat-2484	77	153	,	,	PUNCT
easat-2484	77	154	improving	improve	VERB
easat-2484	77	155	cash	cash	NOUN
easat-2484	77	156	flow	flow	NOUN
easat-2484	77	157	must	must	AUX
easat-2484	77	158	comply	comply	VERB
easat-2484	77	159	with	with	ADP
easat-2484	77	160	regulations	regulation	NOUN
easat-2484	77	161	regarding	regard	VERB
easat-2484	77	162	the	the	DET
easat-2484	77	163	time	time	NOUN
easat-2484	77	164	frame	frame	NOUN
easat-2484	77	165	and	and	CCONJ
easat-2484	77	166	amount	amount	NOUN
easat-2484	77	167	of	of	ADP
easat-2484	77	168	losses	loss	NOUN
easat-2484	77	169	that	that	PRON
easat-2484	77	170	can	can	AUX
easat-2484	77	171	be	be	AUX
easat-2484	77	172	carried	carry	VERB
easat-2484	77	173	forward	forward	ADV
easat-2484	77	174	investment	investment	NOUN
easat-2484	77	175	in	in	ADP
easat-2484	77	176	r&d	r&d	NOUN
easat-2484	77	177	claiming	claim	VERB
easat-2484	77	178	tax	tax	NOUN
easat-2484	77	179	credits	credit	NOUN
easat-2484	77	180	or	or	CCONJ
easat-2484	77	181	deductions	deduction	NOUN
easat-2484	77	182	for	for	ADP
easat-2484	77	183	research	research	NOUN
easat-2484	77	184	and	and	CCONJ
easat-2484	77	185	development	development	NOUN
easat-2484	77	186	activities	activity	NOUN
easat-2484	77	187	enhanced	enhance	VERB
easat-2484	77	188	innovation	innovation	NOUN
easat-2484	77	189	,	,	PUNCT
easat-2484	77	190	potential	potential	NOUN
easat-2484	77	191	for	for	ADP
easat-2484	77	192	significant	significant	ADJ
easat-2484	77	193	tax	tax	NOUN
easat-2484	77	194	savings	saving	NOUN
easat-2484	77	195	,	,	PUNCT
easat-2484	77	196	and	and	CCONJ
easat-2484	77	197	improved	improved	ADJ
easat-2484	77	198	competitiveness	competitiveness	NOUN
easat-2484	77	199	must	must	AUX
easat-2484	77	200	ensure	ensure	VERB
easat-2484	77	201	that	that	SCONJ
easat-2484	77	202	r&d	r&d	NOUN
easat-2484	77	203	activities	activity	NOUN
easat-2484	77	204	meet	meet	VERB
easat-2484	77	205	the	the	DET
easat-2484	77	206	criteria	criterion	NOUN
easat-2484	77	207	set	set	VERB
easat-2484	77	208	by	by	ADP
easat-2484	77	209	tax	tax	NOUN
easat-2484	77	210	authorities	authority	NOUN
easat-2484	77	211	asset	asset	VERB
easat-2484	77	212	accelerating	accelerate	VERB
easat-2484	77	213	immediate	immediate	ADJ
easat-2484	77	214	tax	tax	NOUN
easat-2484	77	215	must	must	AUX
easat-2484	77	216	follow	follow	VERB
easat-2484	77	217	the	the	DET
easat-2484	77	218	prescribed	prescribed	ADJ
easat-2484	77	219	2384	2384	NUM
easat-2484	77	220	edelweiss	edelweiss	PROPN
easat-2484	77	221	applied	apply	VERB
easat-2484	77	222	science	science	NOUN
easat-2484	77	223	and	and	CCONJ
easat-2484	77	224	technology	technology	NOUN
easat-2484	77	225	issn	issn	PROPN
easat-2484	77	226	:	:	PUNCT
easat-2484	77	227	2576	2576	NUM
easat-2484	77	228	-	-	SYM
easat-2484	77	229	8484	8484	NUM
easat-2484	77	230	vol	vol	NOUN
easat-2484	77	231	.	.	PROPN
easat-2484	78	1	8	8	NUM
easat-2484	78	2	,	,	PUNCT
easat-2484	78	3	no	no	INTJ
easat-2484	78	4	.	.	NOUN
easat-2484	79	1	6	6	NUM
easat-2484	79	2	:	:	SYM
easat-2484	79	3	2381	2381	NUM
easat-2484	79	4	-	-	SYM
easat-2484	79	5	2393	2393	NUM
easat-2484	79	6	,	,	PUNCT
easat-2484	79	7	2024	2024	NUM
easat-2484	79	8	doi	doi	NOUN
easat-2484	79	9	:	:	PUNCT
easat-2484	79	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	79	11	©	©	PROPN
easat-2484	79	12	2024	2024	NUM
easat-2484	79	13	by	by	ADP
easat-2484	79	14	the	the	DET
easat-2484	79	15	authors	author	NOUN
easat-2484	79	16	;	;	PUNCT
easat-2484	79	17	licensee	licensee	PROPN
easat-2484	79	18	learning	learn	VERB
easat-2484	79	19	gate	gate	NOUN
easat-2484	79	20	depreciation	depreciation	NOUN
easat-2484	79	21	strategies	strategy	NOUN
easat-2484	79	22	depreciation	depreciation	NOUN
easat-2484	79	23	on	on	ADP
easat-2484	79	24	assets	asset	NOUN
easat-2484	79	25	to	to	PART
easat-2484	79	26	reduce	reduce	VERB
easat-2484	79	27	taxable	taxable	ADJ
easat-2484	79	28	income	income	NOUN
easat-2484	79	29	in	in	ADP
easat-2484	79	30	the	the	DET
easat-2484	79	31	short	short	ADJ
easat-2484	79	32	term	term	NOUN
easat-2484	79	33	savings	saving	NOUN
easat-2484	79	34	,	,	PUNCT
easat-2484	79	35	improved	improve	VERB
easat-2484	79	36	cash	cash	NOUN
easat-2484	79	37	flow	flow	NOUN
easat-2484	79	38	,	,	PUNCT
easat-2484	79	39	and	and	CCONJ
easat-2484	79	40	better	well	ADJ
easat-2484	79	41	resource	resource	NOUN
easat-2484	79	42	allocation	allocation	NOUN
easat-2484	79	43	depreciation	depreciation	NOUN
easat-2484	79	44	methods	method	NOUN
easat-2484	79	45	and	and	CCONJ
easat-2484	79	46	schedules	schedule	NOUN
easat-2484	79	47	as	as	ADP
easat-2484	79	48	per	per	ADP
easat-2484	79	49	tax	tax	NOUN
easat-2484	79	50	laws	law	NOUN
easat-2484	79	51	tax	tax	NOUN
easat-2484	79	52	-	-	PUNCT
easat-2484	79	53	efficient	efficient	ADJ
easat-2484	79	54	financing	financing	NOUN
easat-2484	79	55	structuring	structuring	NOUN
easat-2484	79	56	financing	financing	NOUN
easat-2484	79	57	through	through	ADP
easat-2484	79	58	debt	debt	NOUN
easat-2484	79	59	rather	rather	ADV
easat-2484	79	60	than	than	ADP
easat-2484	79	61	equity	equity	NOUN
easat-2484	79	62	to	to	PART
easat-2484	79	63	take	take	VERB
easat-2484	79	64	advantage	advantage	NOUN
easat-2484	79	65	of	of	ADP
easat-2484	79	66	interest	interest	NOUN
easat-2484	79	67	deductions	deduction	NOUN
easat-2484	79	68	reduced	reduce	VERB
easat-2484	79	69	taxable	taxable	ADJ
easat-2484	79	70	income	income	NOUN
easat-2484	79	71	through	through	ADP
easat-2484	79	72	interest	interest	NOUN
easat-2484	79	73	expense	expense	NOUN
easat-2484	79	74	deductions	deduction	NOUN
easat-2484	79	75	,	,	PUNCT
easat-2484	79	76	enhancing	enhance	VERB
easat-2484	79	77	profitability	profitability	NOUN
easat-2484	79	78	must	must	AUX
easat-2484	79	79	ensure	ensure	VERB
easat-2484	79	80	that	that	SCONJ
easat-2484	79	81	financing	financing	NOUN
easat-2484	79	82	arrangements	arrangement	NOUN
easat-2484	79	83	comply	comply	VERB
easat-2484	79	84	with	with	ADP
easat-2484	79	85	local	local	ADJ
easat-2484	79	86	tax	tax	NOUN
easat-2484	79	87	regulations	regulation	NOUN
easat-2484	79	88	and	and	CCONJ
easat-2484	79	89	do	do	AUX
easat-2484	79	90	not	not	PART
easat-2484	79	91	trigger	trigger	VERB
easat-2484	79	92	thin	thin	ADJ
easat-2484	79	93	capitalization	capitalization	NOUN
easat-2484	79	94	rules	rule	VERB
easat-2484	79	95	regular	regular	ADJ
easat-2484	79	96	tax	tax	NOUN
easat-2484	79	97	compliance	compliance	NOUN
easat-2484	79	98	reviews	review	NOUN
easat-2484	79	99	conducting	conduct	VERB
easat-2484	79	100	periodic	periodic	ADJ
easat-2484	79	101	reviews	review	NOUN
easat-2484	79	102	of	of	ADP
easat-2484	79	103	tax	tax	NOUN
easat-2484	79	104	compliance	compliance	NOUN
easat-2484	79	105	and	and	CCONJ
easat-2484	79	106	optimization	optimization	NOUN
easat-2484	79	107	strategies	strategy	NOUN
easat-2484	79	108	identification	identification	NOUN
easat-2484	79	109	of	of	ADP
easat-2484	79	110	potential	potential	ADJ
easat-2484	79	111	savings	saving	NOUN
easat-2484	79	112	,	,	PUNCT
easat-2484	79	113	avoidance	avoidance	NOUN
easat-2484	79	114	of	of	ADP
easat-2484	79	115	penalties	penalty	NOUN
easat-2484	79	116	,	,	PUNCT
easat-2484	79	117	and	and	CCONJ
easat-2484	79	118	improved	improve	VERB
easat-2484	79	119	tax	tax	NOUN
easat-2484	79	120	planning	planning	NOUN
easat-2484	79	121	must	must	AUX
easat-2484	79	122	ensure	ensure	VERB
easat-2484	79	123	that	that	SCONJ
easat-2484	79	124	reviews	review	NOUN
easat-2484	79	125	are	be	AUX
easat-2484	79	126	thorough	thorough	ADJ
easat-2484	79	127	and	and	CCONJ
easat-2484	79	128	comply	comply	VERB
easat-2484	79	129	with	with	ADP
easat-2484	79	130	all	all	DET
easat-2484	79	131	relevant	relevant	ADJ
easat-2484	79	132	tax	tax	NOUN
easat-2484	79	133	laws	law	NOUN
easat-2484	79	134	and	and	CCONJ
easat-2484	79	135	regulations	regulation	NOUN
easat-2484	79	136	the	the	DET
easat-2484	79	137	problem	problem	NOUN
easat-2484	79	138	of	of	ADP
easat-2484	79	139	optimizing	optimize	VERB
easat-2484	79	140	tax	tax	NOUN
easat-2484	79	141	payments	payment	NOUN
easat-2484	79	142	to	to	PART
easat-2484	79	143	increase	increase	VERB
easat-2484	79	144	profit	profit	NOUN
easat-2484	79	145	is	be	AUX
easat-2484	79	146	solved	solve	VERB
easat-2484	79	147	by	by	ADP
easat-2484	79	148	forming	form	VERB
easat-2484	79	149	an	an	DET
easat-2484	79	150	effective	effective	ADJ
easat-2484	79	151	tax	tax	NOUN
easat-2484	79	152	policy	policy	NOUN
easat-2484	79	153	system	system	NOUN
easat-2484	79	154	at	at	ADP
easat-2484	79	155	the	the	DET
easat-2484	79	156	enterprise	enterprise	NOUN
easat-2484	79	157	,	,	PUNCT
easat-2484	79	158	which	which	PRON
easat-2484	79	159	should	should	AUX
easat-2484	79	160	be	be	AUX
easat-2484	79	161	an	an	DET
easat-2484	79	162	integral	integral	ADJ
easat-2484	79	163	part	part	NOUN
easat-2484	79	164	of	of	ADP
easat-2484	79	165	the	the	DET
easat-2484	79	166	financial	financial	ADJ
easat-2484	79	167	,	,	PUNCT
easat-2484	79	168	accounting	accounting	NOUN
easat-2484	79	169	,	,	PUNCT
easat-2484	79	170	and	and	CCONJ
easat-2484	79	171	general	general	ADJ
easat-2484	79	172	management	management	NOUN
easat-2484	79	173	policy	policy	NOUN
easat-2484	79	174	of	of	ADP
easat-2484	79	175	the	the	DET
easat-2484	79	176	enterprise	enterprise	NOUN
easat-2484	79	177	[	[	X
easat-2484	79	178	37	37	NUM
easat-2484	79	179	]	]	PUNCT
easat-2484	79	180	.	.	PUNCT
easat-2484	80	1	to	to	PART
easat-2484	80	2	create	create	VERB
easat-2484	80	3	more	more	ADV
easat-2484	80	4	favourable	favourable	ADJ
easat-2484	80	5	opportunities	opportunity	NOUN
easat-2484	80	6	for	for	ADP
easat-2484	80	7	the	the	DET
easat-2484	80	8	taxation	taxation	NOUN
easat-2484	80	9	of	of	ADP
easat-2484	80	10	legal	legal	ADJ
easat-2484	80	11	entities	entity	NOUN
easat-2484	80	12	’	'	PUNCT
easat-2484	80	13	income	income	NOUN
easat-2484	80	14	and	and	CCONJ
easat-2484	80	15	their	their	PRON
easat-2484	80	16	proper	proper	ADJ
easat-2484	80	17	fulfilment	fulfilment	NOUN
easat-2484	80	18	of	of	ADP
easat-2484	80	19	tax	tax	NOUN
easat-2484	80	20	obligations	obligation	NOUN
easat-2484	80	21	,	,	PUNCT
easat-2484	80	22	the	the	DET
easat-2484	80	23	legislator	legislator	NOUN
easat-2484	80	24	has	have	AUX
easat-2484	80	25	provided	provide	VERB
easat-2484	80	26	business	business	NOUN
easat-2484	80	27	entities	entity	NOUN
easat-2484	80	28	with	with	ADP
easat-2484	80	29	legal	legal	ADJ
easat-2484	80	30	prerequisites	prerequisite	NOUN
easat-2484	80	31	and	and	CCONJ
easat-2484	80	32	the	the	DET
easat-2484	80	33	right	right	NOUN
easat-2484	80	34	to	to	PART
easat-2484	80	35	choose	choose	VERB
easat-2484	80	36	which	which	DET
easat-2484	80	37	tax	tax	NOUN
easat-2484	80	38	system	system	NOUN
easat-2484	80	39	they	they	PRON
easat-2484	80	40	should	should	AUX
easat-2484	80	41	be	be	AUX
easat-2484	80	42	on	on	ADP
easat-2484	80	43	–	–	PUNCT
easat-2484	80	44	general	general	ADJ
easat-2484	80	45	and	and	CCONJ
easat-2484	80	46	be	be	AUX
easat-2484	80	47	payers	payer	NOUN
easat-2484	80	48	of	of	ADP
easat-2484	80	49	the	the	DET
easat-2484	80	50	nationwide	nationwide	ADJ
easat-2484	80	51	corporate	corporate	ADJ
easat-2484	80	52	income	income	NOUN
easat-2484	80	53	tax	tax	NOUN
easat-2484	80	54	or	or	CCONJ
easat-2484	80	55	on	on	ADP
easat-2484	80	56	a	a	DET
easat-2484	80	57	simplified	simplified	ADJ
easat-2484	80	58	tax	tax	NOUN
easat-2484	80	59	system	system	NOUN
easat-2484	80	60	and	and	CCONJ
easat-2484	80	61	be	be	AUX
easat-2484	80	62	payers	payer	NOUN
easat-2484	80	63	of	of	ADP
easat-2484	80	64	local	local	ADJ
easat-2484	80	65	tax	tax	NOUN
easat-2484	80	66	–	–	PUNCT
easat-2484	80	67	a	a	DET
easat-2484	80	68	single	single	ADJ
easat-2484	80	69	tax	tax	NOUN
easat-2484	80	70	.	.	PUNCT
easat-2484	81	1	in	in	ADP
easat-2484	81	2	addition	addition	NOUN
easat-2484	81	3	,	,	PUNCT
easat-2484	81	4	business	business	NOUN
easat-2484	81	5	entities	entity	NOUN
easat-2484	81	6	have	have	VERB
easat-2484	81	7	the	the	DET
easat-2484	81	8	right	right	NOUN
easat-2484	81	9	to	to	PART
easat-2484	81	10	decide	decide	VERB
easat-2484	81	11	–	–	PUNCT
easat-2484	81	12	whether	whether	SCONJ
easat-2484	81	13	to	to	PART
easat-2484	81	14	be	be	AUX
easat-2484	81	15	a	a	DET
easat-2484	81	16	payer	payer	NOUN
easat-2484	81	17	of	of	ADP
easat-2484	81	18	value	value	NOUN
easat-2484	81	19	-	-	PUNCT
easat-2484	81	20	added	add	VERB
easat-2484	81	21	tax	tax	NOUN
easat-2484	81	22	,	,	PUNCT
easat-2484	81	23	or	or	CCONJ
easat-2484	81	24	to	to	PART
easat-2484	81	25	carry	carry	VERB
easat-2484	81	26	out	out	ADP
easat-2484	81	27	their	their	PRON
easat-2484	81	28	economic	economic	ADJ
easat-2484	81	29	activity	activity	NOUN
easat-2484	81	30	in	in	ADP
easat-2484	81	31	another	another	DET
easat-2484	81	32	way	way	NOUN
easat-2484	81	33	and	and	CCONJ
easat-2484	81	34	not	not	PART
easat-2484	81	35	to	to	PART
easat-2484	81	36	be	be	AUX
easat-2484	81	37	a	a	DET
easat-2484	81	38	vat	vat	NOUN
easat-2484	81	39	payer	payer	NOUN
easat-2484	81	40	as	as	ADV
easat-2484	81	41	well	well	ADV
easat-2484	81	42	as	as	ADP
easat-2484	81	43	an	an	DET
easat-2484	81	44	excise	excise	NOUN
easat-2484	81	45	taxpayer	taxpayer	NOUN
easat-2484	81	46	,	,	PUNCT
easat-2484	81	47	by	by	ADP
easat-2484	81	48	choosing	choose	VERB
easat-2484	81	49	another	another	DET
easat-2484	81	50	type	type	NOUN
easat-2484	81	51	of	of	ADP
easat-2484	81	52	economic	economic	ADJ
easat-2484	81	53	activity	activity	NOUN
easat-2484	81	54	,	,	PUNCT
easat-2484	81	55	or	or	CCONJ
easat-2484	81	56	by	by	ADP
easat-2484	81	57	adjusting	adjust	VERB
easat-2484	81	58	the	the	DET
easat-2484	81	59	amounts	amount	NOUN
easat-2484	81	60	of	of	ADP
easat-2484	81	61	income	income	NOUN
easat-2484	81	62	during	during	ADP
easat-2484	81	63	the	the	DET
easat-2484	81	64	reporting	reporting	NOUN
easat-2484	81	65	tax	tax	NOUN
easat-2484	81	66	period	period	NOUN
easat-2484	81	67	,	,	PUNCT
easat-2484	81	68	or	or	CCONJ
easat-2484	81	69	by	by	ADP
easat-2484	81	70	choosing	choose	VERB
easat-2484	81	71	appropriate	appropriate	ADJ
easat-2484	81	72	counterparties	counterpartie	NOUN
easat-2484	81	73	and	and	CCONJ
easat-2484	81	74	carrying	carry	VERB
easat-2484	81	75	out	out	ADP
easat-2484	81	76	appropriate	appropriate	ADJ
easat-2484	81	77	operational	operational	ADJ
easat-2484	81	78	activities	activity	NOUN
easat-2484	81	79	.	.	PUNCT
easat-2484	82	1	one	one	NUM
easat-2484	82	2	of	of	ADP
easat-2484	82	3	the	the	DET
easat-2484	82	4	most	most	ADV
easat-2484	82	5	important	important	ADJ
easat-2484	82	6	indicators	indicator	NOUN
easat-2484	82	7	of	of	ADP
easat-2484	82	8	the	the	DET
easat-2484	82	9	effectiveness	effectiveness	NOUN
easat-2484	82	10	of	of	ADP
easat-2484	82	11	the	the	DET
easat-2484	82	12	formation	formation	NOUN
easat-2484	82	13	and	and	CCONJ
easat-2484	82	14	implementation	implementation	NOUN
easat-2484	82	15	of	of	ADP
easat-2484	82	16	tax	tax	NOUN
easat-2484	82	17	policy	policy	NOUN
easat-2484	82	18	by	by	ADP
easat-2484	82	19	a	a	DET
easat-2484	82	20	business	business	NOUN
easat-2484	82	21	entity	entity	NOUN
easat-2484	82	22	is	be	AUX
easat-2484	82	23	the	the	DET
easat-2484	82	24	maximization	maximization	NOUN
easat-2484	82	25	of	of	ADP
easat-2484	82	26	income	income	NOUN
easat-2484	82	27	through	through	ADP
easat-2484	82	28	the	the	DET
easat-2484	82	29	minimization	minimization	NOUN
easat-2484	82	30	of	of	ADP
easat-2484	82	31	tax	tax	NOUN
easat-2484	82	32	liabilities	liability	NOUN
easat-2484	82	33	by	by	ADP
easat-2484	82	34	legally	legally	ADV
easat-2484	82	35	using	use	VERB
easat-2484	82	36	existing	exist	VERB
easat-2484	82	37	contradictions	contradiction	NOUN
easat-2484	82	38	of	of	ADP
easat-2484	82	39	the	the	DET
easat-2484	82	40	tax	tax	NOUN
easat-2484	82	41	code	code	NOUN
easat-2484	82	42	of	of	ADP
easat-2484	82	43	ukraine	ukraine	PROPN
easat-2484	82	44	.	.	PUNCT
easat-2484	83	1	the	the	DET
easat-2484	83	2	formation	formation	NOUN
easat-2484	83	3	of	of	ADP
easat-2484	83	4	tax	tax	NOUN
easat-2484	83	5	policy	policy	NOUN
easat-2484	83	6	at	at	ADP
easat-2484	83	7	the	the	DET
easat-2484	83	8	enterprise	enterprise	NOUN
easat-2484	83	9	should	should	AUX
easat-2484	83	10	also	also	ADV
easat-2484	83	11	be	be	AUX
easat-2484	83	12	aimed	aim	VERB
easat-2484	83	13	at	at	ADP
easat-2484	83	14	effective	effective	ADJ
easat-2484	83	15	management	management	NOUN
easat-2484	83	16	of	of	ADP
easat-2484	83	17	the	the	DET
easat-2484	83	18	enterprise	enterprise	NOUN
easat-2484	83	19	’s	’s	PART
easat-2484	83	20	resources	resource	NOUN
easat-2484	83	21	,	,	PUNCT
easat-2484	83	22	monitoring	monitor	VERB
easat-2484	83	23	changes	change	NOUN
easat-2484	83	24	in	in	ADP
easat-2484	83	25	tax	tax	NOUN
easat-2484	83	26	legislation	legislation	NOUN
easat-2484	83	27	,	,	PUNCT
easat-2484	83	28	reducing	reduce	VERB
easat-2484	83	29	tax	tax	NOUN
easat-2484	83	30	fines	fine	NOUN
easat-2484	83	31	and	and	CCONJ
easat-2484	83	32	sanctions	sanction	NOUN
easat-2484	83	33	,	,	PUNCT
easat-2484	83	34	accounting	account	VERB
easat-2484	83	35	for	for	ADP
easat-2484	83	36	changes	change	NOUN
easat-2484	83	37	in	in	ADP
easat-2484	83	38	economic	economic	ADJ
easat-2484	83	39	conditions	condition	NOUN
easat-2484	83	40	,	,	PUNCT
easat-2484	83	41	and	and	CCONJ
easat-2484	83	42	maintaining	maintain	VERB
easat-2484	83	43	the	the	DET
easat-2484	83	44	competitiveness	competitiveness	NOUN
easat-2484	83	45	of	of	ADP
easat-2484	83	46	the	the	DET
easat-2484	83	47	enterprise	enterprise	NOUN
easat-2484	83	48	as	as	ADP
easat-2484	83	49	a	a	DET
easat-2484	83	50	whole	whole	NOUN
easat-2484	83	51	.	.	PUNCT
easat-2484	84	1	table	table	NOUN
easat-2484	84	2	2	2	NUM
easat-2484	84	3	provides	provide	VERB
easat-2484	84	4	a	a	DET
easat-2484	84	5	comprehensive	comprehensive	ADJ
easat-2484	84	6	snapshot	snapshot	NOUN
easat-2484	84	7	of	of	ADP
easat-2484	84	8	the	the	DET
easat-2484	84	9	tax	tax	NOUN
easat-2484	84	10	types	type	NOUN
easat-2484	84	11	applicable	applicable	ADJ
easat-2484	84	12	to	to	ADP
easat-2484	84	13	business	business	NOUN
easat-2484	84	14	entities	entity	NOUN
easat-2484	84	15	and	and	CCONJ
easat-2484	84	16	individuals	individual	NOUN
easat-2484	84	17	in	in	ADP
easat-2484	84	18	ukraine	ukraine	NOUN
easat-2484	84	19	.	.	PUNCT
easat-2484	85	1	by	by	ADP
easat-2484	85	2	summarizing	summarize	VERB
easat-2484	85	3	key	key	ADJ
easat-2484	85	4	aspects	aspect	NOUN
easat-2484	85	5	such	such	ADJ
easat-2484	85	6	as	as	ADP
easat-2484	85	7	tax	tax	NOUN
easat-2484	85	8	descriptions	description	NOUN
easat-2484	85	9	,	,	PUNCT
easat-2484	85	10	rates	rate	NOUN
easat-2484	85	11	,	,	PUNCT
easat-2484	85	12	applicability	applicability	NOUN
easat-2484	85	13	,	,	PUNCT
easat-2484	85	14	and	and	CCONJ
easat-2484	85	15	recent	recent	ADJ
easat-2484	85	16	changes	change	NOUN
easat-2484	85	17	,	,	PUNCT
easat-2484	85	18	the	the	DET
easat-2484	85	19	table	table	NOUN
easat-2484	85	20	serves	serve	VERB
easat-2484	85	21	as	as	ADP
easat-2484	85	22	a	a	DET
easat-2484	85	23	reference	reference	NOUN
easat-2484	85	24	for	for	ADP
easat-2484	85	25	understanding	understand	VERB
easat-2484	85	26	the	the	DET
easat-2484	85	27	current	current	ADJ
easat-2484	85	28	taxation	taxation	NOUN
easat-2484	85	29	landscape	landscape	NOUN
easat-2484	85	30	in	in	ADP
easat-2484	85	31	the	the	DET
easat-2484	85	32	country	country	NOUN
easat-2484	85	33	.	.	PUNCT
easat-2484	86	1	this	this	DET
easat-2484	86	2	overview	overview	NOUN
easat-2484	86	3	is	be	AUX
easat-2484	86	4	essential	essential	ADJ
easat-2484	86	5	for	for	ADP
easat-2484	86	6	policymakers	policymaker	NOUN
easat-2484	86	7	,	,	PUNCT
easat-2484	86	8	business	business	NOUN
easat-2484	86	9	leaders	leader	NOUN
easat-2484	86	10	,	,	PUNCT
easat-2484	86	11	and	and	CCONJ
easat-2484	86	12	researchers	researcher	NOUN
easat-2484	86	13	who	who	PRON
easat-2484	86	14	are	be	AUX
easat-2484	86	15	interested	interested	ADJ
easat-2484	86	16	in	in	ADP
easat-2484	86	17	tax	tax	NOUN
easat-2484	86	18	optimization	optimization	NOUN
easat-2484	86	19	strategies	strategy	NOUN
easat-2484	86	20	,	,	PUNCT
easat-2484	86	21	compliance	compliance	NOUN
easat-2484	86	22	requirements	requirement	NOUN
easat-2484	86	23	,	,	PUNCT
easat-2484	86	24	and	and	CCONJ
easat-2484	86	25	the	the	DET
easat-2484	86	26	overall	overall	ADJ
easat-2484	86	27	economic	economic	ADJ
easat-2484	86	28	environment	environment	NOUN
easat-2484	86	29	in	in	ADP
easat-2484	86	30	which	which	PRON
easat-2484	86	31	businesses	business	NOUN
easat-2484	86	32	operate	operate	VERB
easat-2484	86	33	.	.	PUNCT
easat-2484	87	1	table	table	NOUN
easat-2484	87	2	2	2	NUM
easat-2484	87	3	.	.	X
easat-2484	87	4	overview	overview	NOUN
easat-2484	87	5	of	of	ADP
easat-2484	87	6	taxation	taxation	NOUN
easat-2484	87	7	systems	system	NOUN
easat-2484	87	8	in	in	ADP
easat-2484	87	9	ukraine	ukraine	PROPN
easat-2484	87	10	.	.	PUNCT
easat-2484	88	1	tax	tax	NOUN
easat-2484	88	2	type	type	NOUN
easat-2484	88	3	description	description	NOUN
easat-2484	88	4	tax	tax	NOUN
easat-2484	88	5	rate	rate	NOUN
easat-2484	88	6	applicability	applicability	NOUN
easat-2484	88	7	recent	recent	ADJ
easat-2484	88	8	changes	change	NOUN
easat-2484	88	9	corporate	corporate	ADJ
easat-2484	88	10	income	income	NOUN
easat-2484	88	11	tax	tax	NOUN
easat-2484	88	12	tax	tax	NOUN
easat-2484	88	13	on	on	ADP
easat-2484	88	14	profits	profit	NOUN
easat-2484	88	15	earned	earn	VERB
easat-2484	88	16	by	by	ADP
easat-2484	88	17	corporations	corporation	NOUN
easat-2484	88	18	18	18	NUM
easat-2484	88	19	%	%	NOUN
easat-2484	88	20	corporate	corporate	ADJ
easat-2484	88	21	entities	entity	NOUN
easat-2484	88	22	no	no	DET
easat-2484	88	23	significant	significant	ADJ
easat-2484	88	24	changes	change	NOUN
easat-2484	88	25	since	since	SCONJ
easat-2484	88	26	2017	2017	NUM
easat-2484	88	27	value	value	NOUN
easat-2484	88	28	-	-	PUNCT
easat-2484	88	29	added	add	VERB
easat-2484	88	30	tax	tax	NOUN
easat-2484	88	31	(	(	PUNCT
easat-2484	88	32	vat	vat	NOUN
easat-2484	88	33	)	)	PUNCT
easat-2484	88	34	tax	tax	NOUN
easat-2484	88	35	on	on	ADP
easat-2484	88	36	the	the	DET
easat-2484	88	37	value	value	NOUN
easat-2484	88	38	added	add	VERB
easat-2484	88	39	to	to	ADP
easat-2484	88	40	goods	good	NOUN
easat-2484	88	41	and	and	CCONJ
easat-2484	88	42	services	service	NOUN
easat-2484	88	43	at	at	ADP
easat-2484	88	44	each	each	DET
easat-2484	88	45	stage	stage	NOUN
easat-2484	88	46	of	of	ADP
easat-2484	88	47	20	20	NUM
easat-2484	88	48	%	%	NOUN
easat-2484	88	49	(	(	PUNCT
easat-2484	88	50	0	0	NUM
easat-2484	88	51	%	%	NOUN
easat-2484	88	52	for	for	ADP
easat-2484	88	53	exports	export	NOUN
easat-2484	88	54	)	)	PUNCT
easat-2484	88	55	all	all	DET
easat-2484	88	56	businesses	business	NOUN
easat-2484	88	57	,	,	PUNCT
easat-2484	88	58	including	include	VERB
easat-2484	88	59	individual	individual	ADJ
easat-2484	88	60	entrepreneurs	entrepreneur	NOUN
easat-2484	88	61	maintained	maintain	VERB
easat-2484	88	62	at	at	ADP
easat-2484	88	63	20	20	NUM
easat-2484	88	64	%	%	NOUN
easat-2484	88	65	;	;	PUNCT
easat-2484	88	66	exemptions	exemption	NOUN
easat-2484	88	67	for	for	ADP
easat-2484	88	68	certain	certain	ADJ
easat-2484	88	69	goods	good	NOUN
easat-2484	88	70	/	/	SYM
easat-2484	88	71	services	service	NOUN
easat-2484	88	72	2385	2385	NUM
easat-2484	88	73	edelweiss	edelweiss	PROPN
easat-2484	88	74	applied	apply	VERB
easat-2484	88	75	science	science	NOUN
easat-2484	88	76	and	and	CCONJ
easat-2484	88	77	technology	technology	NOUN
easat-2484	88	78	issn	issn	PROPN
easat-2484	88	79	:	:	PUNCT
easat-2484	88	80	2576	2576	NUM
easat-2484	88	81	-	-	SYM
easat-2484	88	82	8484	8484	NUM
easat-2484	88	83	vol	vol	NOUN
easat-2484	88	84	.	.	PROPN
easat-2484	88	85	8	8	NUM
easat-2484	88	86	,	,	PUNCT
easat-2484	88	87	no	no	INTJ
easat-2484	88	88	.	.	NOUN
easat-2484	89	1	6	6	NUM
easat-2484	89	2	:	:	SYM
easat-2484	89	3	2381	2381	NUM
easat-2484	89	4	-	-	SYM
easat-2484	89	5	2393	2393	NUM
easat-2484	89	6	,	,	PUNCT
easat-2484	89	7	2024	2024	NUM
easat-2484	89	8	doi	doi	NOUN
easat-2484	89	9	:	:	PUNCT
easat-2484	89	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	89	11	©	©	PROPN
easat-2484	89	12	2024	2024	NUM
easat-2484	89	13	by	by	ADP
easat-2484	89	14	the	the	DET
easat-2484	89	15	authors	author	NOUN
easat-2484	89	16	;	;	PUNCT
easat-2484	89	17	licensee	licensee	PROPN
easat-2484	89	18	learning	learning	NOUN
easat-2484	89	19	gate	gate	PROPN
easat-2484	89	20	production	production	NOUN
easat-2484	89	21	single	single	ADJ
easat-2484	89	22	tax	tax	NOUN
easat-2484	89	23	simplified	simplify	VERB
easat-2484	89	24	tax	tax	NOUN
easat-2484	89	25	system	system	NOUN
easat-2484	89	26	for	for	ADP
easat-2484	89	27	small	small	ADJ
easat-2484	89	28	businesses	business	NOUN
easat-2484	89	29	,	,	PUNCT
easat-2484	89	30	based	base	VERB
easat-2484	89	31	on	on	ADP
easat-2484	89	32	income	income	NOUN
easat-2484	89	33	3	3	NUM
easat-2484	89	34	%	%	NOUN
easat-2484	89	35	(	(	PUNCT
easat-2484	89	36	for	for	ADP
easat-2484	89	37	vat	vat	NOUN
easat-2484	89	38	payers	payer	NOUN
easat-2484	89	39	)	)	PUNCT
easat-2484	89	40	,	,	PUNCT
easat-2484	89	41	5	5	NUM
easat-2484	89	42	%	%	NOUN
easat-2484	89	43	(	(	PUNCT
easat-2484	89	44	for	for	ADP
easat-2484	89	45	non	non	ADJ
easat-2484	89	46	-	-	ADJ
easat-2484	89	47	vat	vat	ADJ
easat-2484	89	48	payers	payer	NOUN
easat-2484	89	49	)	)	PUNCT
easat-2484	89	50	individual	individual	ADJ
easat-2484	89	51	entrepreneurs	entrepreneur	NOUN
easat-2484	89	52	and	and	CCONJ
easat-2484	89	53	small	small	ADJ
easat-2484	89	54	businesses	business	NOUN
easat-2484	89	55	increased	increase	VERB
easat-2484	89	56	from	from	ADP
easat-2484	89	57	2	2	NUM
easat-2484	89	58	%	%	NOUN
easat-2484	89	59	to	to	PART
easat-2484	89	60	3	3	NUM
easat-2484	89	61	%	%	NOUN
easat-2484	89	62	for	for	ADP
easat-2484	89	63	vat	vat	NOUN
easat-2484	89	64	payers	payer	NOUN
easat-2484	89	65	;	;	PUNCT
easat-2484	89	66	income	income	NOUN
easat-2484	89	67	limit	limit	NOUN
easat-2484	89	68	reduced	reduce	VERB
easat-2484	89	69	from	from	ADP
easat-2484	89	70	20	20	NUM
easat-2484	89	71	million	million	NUM
easat-2484	89	72	uah	uah	NOUN
easat-2484	89	73	to	to	ADP
easat-2484	89	74	5	5	NUM
easat-2484	89	75	million	million	NUM
easat-2484	89	76	uah	uah	NOUN
easat-2484	89	77	for	for	ADP
easat-2484	89	78	group	group	NOUN
easat-2484	89	79	iii	iii	NUM
easat-2484	89	80	property	property	NOUN
easat-2484	89	81	tax	tax	NOUN
easat-2484	89	82	tax	tax	NOUN
easat-2484	89	83	on	on	ADP
easat-2484	89	84	real	real	ADJ
easat-2484	89	85	estate	estate	NOUN
easat-2484	89	86	owned	own	VERB
easat-2484	89	87	by	by	ADP
easat-2484	89	88	individuals	individual	NOUN
easat-2484	89	89	and	and	CCONJ
easat-2484	89	90	legal	legal	ADJ
easat-2484	89	91	entities	entity	NOUN
easat-2484	89	92	varies	vary	VERB
easat-2484	89	93	by	by	ADP
easat-2484	89	94	locality	locality	NOUN
easat-2484	89	95	all	all	DET
easat-2484	89	96	property	property	NOUN
easat-2484	89	97	owners	owner	NOUN
easat-2484	89	98	local	local	ADJ
easat-2484	89	99	authorities	authority	NOUN
easat-2484	89	100	can	can	AUX
easat-2484	89	101	set	set	VERB
easat-2484	89	102	rates	rate	NOUN
easat-2484	89	103	;	;	PUNCT
easat-2484	89	104	no	no	DET
easat-2484	89	105	recent	recent	ADJ
easat-2484	89	106	significant	significant	ADJ
easat-2484	89	107	changes	change	NOUN
easat-2484	89	108	excise	excise	VERB
easat-2484	89	109	tax	tax	NOUN
easat-2484	89	110	tax	tax	NOUN
easat-2484	89	111	on	on	ADP
easat-2484	89	112	specific	specific	ADJ
easat-2484	89	113	goods	good	NOUN
easat-2484	89	114	such	such	ADJ
easat-2484	89	115	as	as	ADP
easat-2484	89	116	alcohol	alcohol	NOUN
easat-2484	89	117	,	,	PUNCT
easat-2484	89	118	tobacco	tobacco	NOUN
easat-2484	89	119	,	,	PUNCT
easat-2484	89	120	and	and	CCONJ
easat-2484	89	121	fuel	fuel	NOUN
easat-2484	89	122	varies	varie	NOUN
easat-2484	89	123	by	by	ADP
easat-2484	89	124	product	product	NOUN
easat-2484	89	125	all	all	DET
easat-2484	89	126	businesses	business	NOUN
easat-2484	89	127	dealing	deal	VERB
easat-2484	89	128	with	with	ADP
easat-2484	89	129	excisable	excisable	ADJ
easat-2484	89	130	goods	good	NOUN
easat-2484	89	131	rates	rate	NOUN
easat-2484	89	132	increased	increase	VERB
easat-2484	89	133	for	for	ADP
easat-2484	89	134	certain	certain	ADJ
easat-2484	89	135	products	product	NOUN
easat-2484	89	136	in	in	ADP
easat-2484	89	137	recent	recent	ADJ
easat-2484	89	138	years	year	NOUN
easat-2484	89	139	personal	personal	ADJ
easat-2484	89	140	income	income	NOUN
easat-2484	89	141	tax	tax	NOUN
easat-2484	89	142	tax	tax	NOUN
easat-2484	89	143	on	on	ADP
easat-2484	89	144	income	income	NOUN
easat-2484	89	145	earned	earn	VERB
easat-2484	89	146	by	by	ADP
easat-2484	89	147	individuals	individual	NOUN
easat-2484	89	148	,	,	PUNCT
easat-2484	89	149	including	include	VERB
easat-2484	89	150	salaries	salary	NOUN
easat-2484	89	151	and	and	CCONJ
easat-2484	89	152	dividends	dividend	NOUN
easat-2484	89	153	18	18	NUM
easat-2484	89	154	%	%	NOUN
easat-2484	89	155	individual	individual	ADJ
easat-2484	89	156	entrepreneurs	entrepreneur	NOUN
easat-2484	89	157	and	and	CCONJ
easat-2484	89	158	employees	employee	NOUN
easat-2484	89	159	no	no	DET
easat-2484	89	160	significant	significant	ADJ
easat-2484	89	161	changes	change	NOUN
easat-2484	89	162	;	;	PUNCT
easat-2484	89	163	flat	flat	ADJ
easat-2484	89	164	rate	rate	NOUN
easat-2484	89	165	maintained	maintain	VERB
easat-2484	89	166	land	land	NOUN
easat-2484	89	167	tax	tax	NOUN
easat-2484	89	168	tax	tax	NOUN
easat-2484	89	169	on	on	ADP
easat-2484	89	170	land	land	NOUN
easat-2484	89	171	ownership	ownership	NOUN
easat-2484	89	172	,	,	PUNCT
easat-2484	89	173	based	base	VERB
easat-2484	89	174	on	on	ADP
easat-2484	89	175	the	the	DET
easat-2484	89	176	area	area	NOUN
easat-2484	89	177	and	and	CCONJ
easat-2484	89	178	location	location	NOUN
easat-2484	89	179	of	of	ADP
easat-2484	89	180	the	the	DET
easat-2484	89	181	land	land	NOUN
easat-2484	89	182	varies	vary	VERB
easat-2484	89	183	by	by	ADP
easat-2484	89	184	locality	locality	NOUN
easat-2484	89	185	landowners	landowner	NOUN
easat-2484	89	186	local	local	ADJ
easat-2484	89	187	authorities	authority	NOUN
easat-2484	89	188	can	can	AUX
easat-2484	89	189	adjust	adjust	VERB
easat-2484	89	190	rates	rate	NOUN
easat-2484	89	191	;	;	PUNCT
easat-2484	89	192	no	no	DET
easat-2484	89	193	recent	recent	ADJ
easat-2484	89	194	significant	significant	ADJ
easat-2484	89	195	changes	change	NOUN
easat-2484	89	196	environmental	environmental	ADJ
easat-2484	89	197	tax	tax	NOUN
easat-2484	89	198	tax	tax	NOUN
easat-2484	89	199	on	on	ADP
easat-2484	89	200	pollution	pollution	NOUN
easat-2484	89	201	and	and	CCONJ
easat-2484	89	202	environmental	environmental	ADJ
easat-2484	89	203	impact	impact	NOUN
easat-2484	89	204	from	from	ADP
easat-2484	89	205	business	business	NOUN
easat-2484	89	206	activities	activity	NOUN
easat-2484	89	207	varies	vary	VERB
easat-2484	89	208	by	by	ADP
easat-2484	89	209	activity	activity	NOUN
easat-2484	89	210	businesses	business	NOUN
easat-2484	89	211	with	with	ADP
easat-2484	89	212	environmental	environmental	ADJ
easat-2484	89	213	impact	impact	NOUN
easat-2484	89	214	introduced	introduce	VERB
easat-2484	89	215	in	in	ADP
easat-2484	89	216	recent	recent	ADJ
easat-2484	89	217	years	year	NOUN
easat-2484	89	218	;	;	PUNCT
easat-2484	89	219	rates	rate	NOUN
easat-2484	89	220	vary	vary	VERB
easat-2484	89	221	based	base	VERB
easat-2484	89	222	on	on	ADP
easat-2484	89	223	pollution	pollution	NOUN
easat-2484	89	224	levels	level	NOUN
easat-2484	89	225	the	the	DET
easat-2484	89	226	organization	organization	NOUN
easat-2484	89	227	of	of	ADP
easat-2484	89	228	the	the	DET
easat-2484	89	229	process	process	NOUN
easat-2484	89	230	of	of	ADP
easat-2484	89	231	forming	form	VERB
easat-2484	89	232	tax	tax	NOUN
easat-2484	89	233	policy	policy	NOUN
easat-2484	89	234	at	at	ADP
easat-2484	89	235	the	the	DET
easat-2484	89	236	enterprise	enterprise	NOUN
easat-2484	89	237	involves	involve	VERB
easat-2484	89	238	determining	determine	VERB
easat-2484	89	239	,	,	PUNCT
easat-2484	89	240	based	base	VERB
easat-2484	89	241	on	on	ADP
easat-2484	89	242	economic	economic	ADJ
easat-2484	89	243	and	and	CCONJ
easat-2484	89	244	tax	tax	NOUN
easat-2484	89	245	legislation	legislation	NOUN
easat-2484	89	246	,	,	PUNCT
easat-2484	89	247	the	the	DET
easat-2484	89	248	range	range	NOUN
easat-2484	89	249	of	of	ADP
easat-2484	89	250	necessary	necessary	ADJ
easat-2484	89	251	taxes	taxis	NOUN
easat-2484	89	252	and	and	CCONJ
easat-2484	89	253	fees	fee	NOUN
easat-2484	89	254	that	that	PRON
easat-2484	89	255	should	should	AUX
easat-2484	89	256	be	be	AUX
easat-2484	89	257	paid	pay	VERB
easat-2484	89	258	to	to	ADP
easat-2484	89	259	budgets	budget	NOUN
easat-2484	89	260	of	of	ADP
easat-2484	89	261	different	different	ADJ
easat-2484	89	262	levels	level	NOUN
easat-2484	89	263	.	.	PUNCT
easat-2484	90	1	also	also	ADV
easat-2484	90	2	,	,	PUNCT
easat-2484	90	3	the	the	DET
easat-2484	90	4	organization	organization	NOUN
easat-2484	90	5	of	of	ADP
easat-2484	90	6	tax	tax	NOUN
easat-2484	90	7	policy	policy	NOUN
easat-2484	90	8	at	at	ADP
easat-2484	90	9	the	the	DET
easat-2484	90	10	enterprise	enterprise	NOUN
easat-2484	90	11	involves	involve	VERB
easat-2484	90	12	forming	form	VERB
easat-2484	90	13	the	the	DET
easat-2484	90	14	tax	tax	NOUN
easat-2484	90	15	burden	burden	NOUN
easat-2484	90	16	of	of	ADP
easat-2484	90	17	the	the	DET
easat-2484	90	18	business	business	NOUN
easat-2484	90	19	entity	entity	NOUN
easat-2484	90	20	,	,	PUNCT
easat-2484	90	21	in	in	ADP
easat-2484	90	22	which	which	PRON
easat-2484	90	23	each	each	DET
easat-2484	90	24	tax	tax	NOUN
easat-2484	90	25	is	be	AUX
easat-2484	90	26	described	describe	VERB
easat-2484	90	27	using	use	VERB
easat-2484	90	28	such	such	ADJ
easat-2484	90	29	indicators	indicator	NOUN
easat-2484	90	30	as	as	ADP
easat-2484	90	31	sources	source	NOUN
easat-2484	90	32	of	of	ADP
easat-2484	90	33	payment	payment	NOUN
easat-2484	90	34	(	(	PUNCT
easat-2484	90	35	expense	expense	NOUN
easat-2484	90	36	items	item	NOUN
easat-2484	90	37	)	)	PUNCT
easat-2484	90	38	;	;	PUNCT
easat-2484	90	39	accounting	accounting	NOUN
easat-2484	90	40	conduct	conduct	NOUN
easat-2484	90	41	;	;	PUNCT
easat-2484	90	42	tax	tax	NOUN
easat-2484	90	43	base	base	NOUN
easat-2484	90	44	;	;	PUNCT
easat-2484	90	45	tax	tax	NOUN
easat-2484	90	46	rate	rate	NOUN
easat-2484	90	47	;	;	PUNCT
easat-2484	90	48	payment	payment	NOUN
easat-2484	90	49	terms	term	NOUN
easat-2484	90	50	;	;	PUNCT
easat-2484	90	51	benefits	benefit	NOUN
easat-2484	90	52	for	for	ADP
easat-2484	90	53	each	each	PRON
easat-2484	90	54	of	of	ADP
easat-2484	90	55	the	the	DET
easat-2484	90	56	taxes	taxis	NOUN
easat-2484	90	57	in	in	ADP
easat-2484	90	58	terms	term	NOUN
easat-2484	90	59	of	of	ADP
easat-2484	90	60	their	their	PRON
easat-2484	90	61	use	use	NOUN
easat-2484	90	62	and	and	CCONJ
easat-2484	90	63	special	special	ADJ
easat-2484	90	64	conditions	condition	NOUN
easat-2484	90	65	for	for	ADP
easat-2484	90	66	calculating	calculate	VERB
easat-2484	90	67	the	the	DET
easat-2484	90	68	tax	tax	NOUN
easat-2484	90	69	.	.	PUNCT
easat-2484	91	1	to	to	PART
easat-2484	91	2	choose	choose	VERB
easat-2484	91	3	an	an	DET
easat-2484	91	4	effective	effective	ADJ
easat-2484	91	5	tax	tax	NOUN
easat-2484	91	6	system	system	NOUN
easat-2484	91	7	,	,	PUNCT
easat-2484	91	8	it	it	PRON
easat-2484	91	9	is	be	AUX
easat-2484	91	10	necessary	necessary	ADJ
easat-2484	91	11	to	to	PART
easat-2484	91	12	calculate	calculate	VERB
easat-2484	91	13	the	the	DET
easat-2484	91	14	planned	plan	VERB
easat-2484	91	15	income	income	NOUN
easat-2484	91	16	and	and	CCONJ
easat-2484	91	17	expenses	expense	NOUN
easat-2484	91	18	of	of	ADP
easat-2484	91	19	the	the	DET
easat-2484	91	20	enterprise	enterprise	NOUN
easat-2484	91	21	.	.	PUNCT
easat-2484	92	1	reducing	reduce	VERB
easat-2484	92	2	tax	tax	NOUN
easat-2484	92	3	costs	cost	NOUN
easat-2484	92	4	is	be	AUX
easat-2484	92	5	the	the	DET
easat-2484	92	6	main	main	ADJ
easat-2484	92	7	task	task	NOUN
easat-2484	92	8	of	of	ADP
easat-2484	92	9	both	both	CCONJ
easat-2484	92	10	a	a	DET
easat-2484	92	11	legal	legal	ADJ
easat-2484	92	12	entity	entity	NOUN
easat-2484	92	13	and	and	CCONJ
easat-2484	92	14	an	an	DET
easat-2484	92	15	individual	individual	ADJ
easat-2484	92	16	entrepreneur	entrepreneur	NOUN
easat-2484	92	17	when	when	SCONJ
easat-2484	92	18	they	they	PRON
easat-2484	92	19	carry	carry	VERB
easat-2484	92	20	out	out	ADP
easat-2484	92	21	entrepreneurial	entrepreneurial	ADJ
easat-2484	92	22	activities	activity	NOUN
easat-2484	92	23	.	.	PUNCT
easat-2484	93	1	managers	manager	NOUN
easat-2484	93	2	should	should	AUX
easat-2484	93	3	assess	assess	VERB
easat-2484	93	4	the	the	DET
easat-2484	93	5	level	level	NOUN
easat-2484	93	6	of	of	ADP
easat-2484	93	7	profitability	profitability	NOUN
easat-2484	93	8	of	of	ADP
easat-2484	93	9	the	the	DET
easat-2484	93	10	enterprise	enterprise	NOUN
easat-2484	93	11	when	when	SCONJ
easat-2484	93	12	applying	apply	VERB
easat-2484	93	13	the	the	DET
easat-2484	93	14	general	general	ADJ
easat-2484	93	15	and	and	CCONJ
easat-2484	93	16	simplified	simplified	ADJ
easat-2484	93	17	tax	tax	NOUN
easat-2484	93	18	system	system	NOUN
easat-2484	93	19	and	and	CCONJ
easat-2484	93	20	choose	choose	VERB
easat-2484	93	21	the	the	DET
easat-2484	93	22	tax	tax	NOUN
easat-2484	93	23	system	system	NOUN
easat-2484	93	24	that	that	PRON
easat-2484	93	25	provides	provide	VERB
easat-2484	93	26	the	the	DET
easat-2484	93	27	maximum	maximum	ADJ
easat-2484	93	28	financial	financial	ADJ
easat-2484	93	29	result	result	NOUN
easat-2484	93	30	taking	take	VERB
easat-2484	93	31	into	into	ADP
easat-2484	93	32	account	account	NOUN
easat-2484	93	33	tax	tax	NOUN
easat-2484	93	34	risks	risk	NOUN
easat-2484	93	35	[	[	X
easat-2484	93	36	38	38	NUM
easat-2484	93	37	]	]	PUNCT
easat-2484	93	38	.	.	PUNCT
easat-2484	94	1	the	the	DET
easat-2484	94	2	experience	experience	NOUN
easat-2484	94	3	of	of	ADP
easat-2484	94	4	ukraine	ukraine	NOUN
easat-2484	94	5	in	in	ADP
easat-2484	94	6	creating	create	VERB
easat-2484	94	7	a	a	DET
easat-2484	94	8	tax	tax	NOUN
easat-2484	94	9	system	system	NOUN
easat-2484	94	10	for	for	ADP
easat-2484	94	11	business	business	NOUN
easat-2484	94	12	entities	entity	NOUN
easat-2484	94	13	through	through	ADP
easat-2484	94	14	the	the	DET
easat-2484	94	15	corporate	corporate	ADJ
easat-2484	94	16	income	income	NOUN
easat-2484	94	17	tax	tax	NOUN
easat-2484	94	18	,	,	PUNCT
easat-2484	94	19	a	a	DET
easat-2484	94	20	single	single	ADJ
easat-2484	94	21	tax	tax	NOUN
easat-2484	94	22	,	,	PUNCT
easat-2484	94	23	value	value	NOUN
easat-2484	94	24	-	-	PUNCT
easat-2484	94	25	added	add	VERB
easat-2484	94	26	tax	tax	NOUN
easat-2484	94	27	,	,	PUNCT
easat-2484	94	28	property	property	NOUN
easat-2484	94	29	tax	tax	NOUN
easat-2484	94	30	,	,	PUNCT
easat-2484	94	31	and	and	CCONJ
easat-2484	94	32	excise	excise	NOUN
easat-2484	94	33	tax	tax	NOUN
easat-2484	94	34	indicates	indicate	VERB
easat-2484	94	35	a	a	DET
easat-2484	94	36	lack	lack	NOUN
easat-2484	94	37	of	of	ADP
easat-2484	94	38	a	a	DET
easat-2484	94	39	clear	clear	ADJ
easat-2484	94	40	state	state	NOUN
easat-2484	94	41	concept	concept	NOUN
easat-2484	94	42	of	of	ADP
easat-2484	94	43	tax	tax	NOUN
easat-2484	94	44	policy	policy	NOUN
easat-2484	94	45	.	.	PUNCT
easat-2484	95	1	over	over	ADP
easat-2484	95	2	the	the	DET
easat-2484	95	3	past	past	ADJ
easat-2484	95	4	few	few	ADJ
easat-2484	95	5	years	year	NOUN
easat-2484	95	6	,	,	PUNCT
easat-2484	95	7	the	the	DET
easat-2484	95	8	legislator	legislator	NOUN
easat-2484	95	9	has	have	AUX
easat-2484	95	10	been	be	AUX
easat-2484	95	11	taking	take	VERB
easat-2484	95	12	legislative	legislative	ADJ
easat-2484	95	13	actions	action	NOUN
easat-2484	95	14	to	to	PART
easat-2484	95	15	optimize	optimize	VERB
easat-2484	95	16	the	the	DET
easat-2484	95	17	tax	tax	NOUN
easat-2484	95	18	system	system	NOUN
easat-2484	95	19	and	and	CCONJ
easat-2484	95	20	bring	bring	VERB
easat-2484	95	21	domestic	domestic	ADJ
easat-2484	95	22	tax	tax	NOUN
easat-2484	95	23	legislation	legislation	NOUN
easat-2484	95	24	closer	close	ADJ
easat-2484	95	25	to	to	ADP
easat-2484	95	26	the	the	DET
easat-2484	95	27	taxation	taxation	NOUN
easat-2484	95	28	requirements	requirement	NOUN
easat-2484	95	29	of	of	ADP
easat-2484	95	30	the	the	DET
easat-2484	95	31	european	european	PROPN
easat-2484	95	32	community	community	NOUN
easat-2484	95	33	.	.	PUNCT
easat-2484	96	1	the	the	DET
easat-2484	96	2	result	result	NOUN
easat-2484	96	3	of	of	ADP
easat-2484	96	4	prolonged	prolonged	ADJ
easat-2484	96	5	discussions	discussion	NOUN
easat-2484	96	6	among	among	ADP
easat-2484	96	7	scientists	scientist	NOUN
easat-2484	96	8	and	and	CCONJ
easat-2484	96	9	experts	expert	NOUN
easat-2484	96	10	on	on	ADP
easat-2484	96	11	the	the	DET
easat-2484	96	12	development	development	NOUN
easat-2484	96	13	and	and	CCONJ
easat-2484	96	14	implementation	implementation	NOUN
easat-2484	96	15	of	of	ADP
easat-2484	96	16	a	a	DET
easat-2484	96	17	full	full	ADJ
easat-2484	96	18	-	-	PUNCT
easat-2484	96	19	scale	scale	NOUN
easat-2484	96	20	tax	tax	NOUN
easat-2484	96	21	reform	reform	NOUN
easat-2484	96	22	was	be	AUX
easat-2484	96	23	the	the	DET
easat-2484	96	24	adoption	adoption	NOUN
easat-2484	96	25	of	of	ADP
easat-2484	96	26	compromise	compromise	NOUN
easat-2484	96	27	regulations	regulation	NOUN
easat-2484	96	28	.	.	PUNCT
easat-2484	97	1	within	within	ADP
easat-2484	97	2	the	the	DET
easat-2484	97	3	framework	framework	NOUN
easat-2484	97	4	of	of	ADP
easat-2484	97	5	our	our	PRON
easat-2484	97	6	2386	2386	NUM
easat-2484	97	7	edelweiss	edelweiss	PROPN
easat-2484	97	8	applied	apply	VERB
easat-2484	97	9	science	science	NOUN
easat-2484	97	10	and	and	CCONJ
easat-2484	97	11	technology	technology	NOUN
easat-2484	97	12	issn	issn	PROPN
easat-2484	97	13	:	:	PUNCT
easat-2484	97	14	2576	2576	NUM
easat-2484	97	15	-	-	SYM
easat-2484	97	16	8484	8484	NUM
easat-2484	97	17	vol	vol	NOUN
easat-2484	97	18	.	.	PROPN
easat-2484	97	19	8	8	NUM
easat-2484	97	20	,	,	PUNCT
easat-2484	97	21	no	no	INTJ
easat-2484	97	22	.	.	NOUN
easat-2484	98	1	6	6	NUM
easat-2484	98	2	:	:	SYM
easat-2484	98	3	2381	2381	NUM
easat-2484	98	4	-	-	SYM
easat-2484	98	5	2393	2393	NUM
easat-2484	98	6	,	,	PUNCT
easat-2484	98	7	2024	2024	NUM
easat-2484	98	8	doi	doi	NOUN
easat-2484	98	9	:	:	PUNCT
easat-2484	98	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	98	11	©	©	PROPN
easat-2484	98	12	2024	2024	NUM
easat-2484	98	13	by	by	ADP
easat-2484	98	14	the	the	DET
easat-2484	98	15	authors	author	NOUN
easat-2484	98	16	;	;	PUNCT
easat-2484	98	17	licensee	licensee	PROPN
easat-2484	98	18	learning	learn	VERB
easat-2484	98	19	gate	gate	VERB
easat-2484	98	20	scientific	scientific	ADJ
easat-2484	98	21	research	research	NOUN
easat-2484	98	22	,	,	PUNCT
easat-2484	98	23	it	it	PRON
easat-2484	98	24	is	be	AUX
easat-2484	98	25	essential	essential	ADJ
easat-2484	98	26	to	to	PART
easat-2484	98	27	focus	focus	VERB
easat-2484	98	28	solely	solely	ADV
easat-2484	98	29	on	on	ADP
easat-2484	98	30	the	the	DET
easat-2484	98	31	latest	late	ADJ
easat-2484	98	32	tax	tax	NOUN
easat-2484	98	33	legislation	legislation	NOUN
easat-2484	98	34	reforms	reform	NOUN
easat-2484	98	35	concerning	concern	VERB
easat-2484	98	36	the	the	DET
easat-2484	98	37	taxation	taxation	NOUN
easat-2484	98	38	of	of	ADP
easat-2484	98	39	enterprise	enterprise	NOUN
easat-2484	98	40	profits	profit	NOUN
easat-2484	98	41	and	and	CCONJ
easat-2484	98	42	a	a	DET
easat-2484	98	43	single	single	ADJ
easat-2484	98	44	tax	tax	NOUN
easat-2484	98	45	for	for	ADP
easat-2484	98	46	legal	legal	ADJ
easat-2484	98	47	entities	entity	NOUN
easat-2484	98	48	and	and	CCONJ
easat-2484	98	49	individuals	individual	NOUN
easat-2484	98	50	.	.	PUNCT
easat-2484	99	1	this	this	DET
easat-2484	99	2	focus	focus	NOUN
easat-2484	99	3	is	be	AUX
easat-2484	99	4	necessary	necessary	ADJ
easat-2484	99	5	because	because	SCONJ
easat-2484	99	6	following	follow	VERB
easat-2484	99	7	the	the	DET
easat-2484	99	8	adoption	adoption	NOUN
easat-2484	99	9	of	of	ADP
easat-2484	99	10	the	the	DET
easat-2484	99	11	tax	tax	NOUN
easat-2484	99	12	code	code	NOUN
easat-2484	99	13	of	of	ADP
easat-2484	99	14	ukraine	ukraine	NOUN
easat-2484	99	15	in	in	ADP
easat-2484	99	16	2010	2010	NUM
easat-2484	99	17	[	[	X
easat-2484	99	18	39	39	NUM
easat-2484	99	19	]	]	PUNCT
easat-2484	99	20	,	,	PUNCT
easat-2484	99	21	subsequent	subsequent	ADJ
easat-2484	99	22	legislative	legislative	ADJ
easat-2484	99	23	actions	action	NOUN
easat-2484	99	24	were	be	AUX
easat-2484	99	25	taken	take	VERB
easat-2484	99	26	,	,	PUNCT
easat-2484	99	27	including	include	VERB
easat-2484	99	28	the	the	DET
easat-2484	99	29	laws	law	NOUN
easat-2484	99	30	of	of	ADP
easat-2484	99	31	ukraine	ukraine	NOUN
easat-2484	99	32	of	of	ADP
easat-2484	99	33	december	december	PROPN
easat-2484	99	34	28	28	NUM
easat-2484	99	35	,	,	PUNCT
easat-2484	99	36	2014	2014	NUM
easat-2484	99	37	,	,	PUNCT
easat-2484	99	38	no	no	INTJ
easat-2484	99	39	.	.	NOUN
easat-2484	99	40	71	71	NUM
easat-2484	99	41	-	-	PUNCT
easat-2484	99	42	viii	viii	NOUN
easat-2484	99	43	"	"	PUNCT
easat-2484	99	44	on	on	ADP
easat-2484	99	45	amendments	amendment	NOUN
easat-2484	99	46	to	to	ADP
easat-2484	99	47	the	the	DET
easat-2484	99	48	tax	tax	NOUN
easat-2484	99	49	code	code	NOUN
easat-2484	99	50	of	of	ADP
easat-2484	99	51	ukraine	ukraine	NOUN
easat-2484	99	52	and	and	CCONJ
easat-2484	99	53	some	some	DET
easat-2484	99	54	legislative	legislative	ADJ
easat-2484	99	55	acts	act	NOUN
easat-2484	99	56	of	of	ADP
easat-2484	99	57	ukraine	ukraine	NOUN
easat-2484	99	58	on	on	ADP
easat-2484	99	59	tax	tax	NOUN
easat-2484	99	60	reform	reform	NOUN
easat-2484	99	61	"	"	PUNCT
easat-2484	99	62	and	and	CCONJ
easat-2484	99	63	"	"	PUNCT
easat-2484	99	64	on	on	ADP
easat-2484	99	65	amendments	amendment	NOUN
easat-2484	99	66	and	and	CCONJ
easat-2484	99	67	recognition	recognition	NOUN
easat-2484	99	68	as	as	ADP
easat-2484	99	69	such	such	ADJ
easat-2484	99	70	,	,	PUNCT
easat-2484	99	71	which	which	PRON
easat-2484	99	72	have	have	AUX
easat-2484	99	73	lost	lose	VERB
easat-2484	99	74	their	their	PRON
easat-2484	99	75	validity	validity	NOUN
easat-2484	99	76	,	,	PUNCT
easat-2484	99	77	some	some	DET
easat-2484	99	78	legislative	legislative	ADJ
easat-2484	99	79	acts	act	NOUN
easat-2484	99	80	of	of	ADP
easat-2484	99	81	ukraine	ukraine	NOUN
easat-2484	99	82	"	"	PUNCT
easat-2484	99	83	[	[	X
easat-2484	99	84	40	40	NUM
easat-2484	99	85	,	,	PUNCT
easat-2484	99	86	41	41	NUM
easat-2484	99	87	]	]	PUNCT
easat-2484	99	88	,	,	PUNCT
easat-2484	99	89	of	of	ADP
easat-2484	99	90	december	december	PROPN
easat-2484	99	91	28	28	NUM
easat-2484	99	92	,	,	PUNCT
easat-2484	99	93	2014	2014	NUM
easat-2484	99	94	,	,	PUNCT
easat-2484	99	95	no	no	INTJ
easat-2484	99	96	.	.	NOUN
easat-2484	99	97	76	76	NUM
easat-2484	99	98	-	-	PUNCT
easat-2484	99	99	viii	viii	NOUN
easat-2484	99	100	"	"	PUNCT
easat-2484	99	101	on	on	ADP
easat-2484	99	102	amendments	amendment	NOUN
easat-2484	99	103	and	and	CCONJ
easat-2484	99	104	repeal	repeal	NOUN
easat-2484	99	105	of	of	ADP
easat-2484	99	106	certain	certain	ADJ
easat-2484	99	107	legislative	legislative	ADJ
easat-2484	99	108	acts	act	NOUN
easat-2484	99	109	of	of	ADP
easat-2484	99	110	ukraine	ukraine	NOUN
easat-2484	99	111	"	"	PUNCT
easat-2484	100	1	[	[	X
easat-2484	100	2	42	42	NUM
easat-2484	100	3	]	]	PUNCT
easat-2484	100	4	,	,	PUNCT
easat-2484	100	5	of	of	ADP
easat-2484	100	6	december	december	PROPN
easat-2484	100	7	24	24	NUM
easat-2484	100	8	,	,	PUNCT
easat-2484	100	9	2015	2015	NUM
easat-2484	100	10	,	,	PUNCT
easat-2484	100	11	no	no	INTJ
easat-2484	100	12	.	.	NOUN
easat-2484	100	13	909	909	NUM
easat-2484	100	14	-	-	PUNCT
easat-2484	100	15	viii	viii	NOUN
easat-2484	100	16	"	"	PUNCT
easat-2484	100	17	on	on	ADP
easat-2484	100	18	amendments	amendment	NOUN
easat-2484	100	19	to	to	ADP
easat-2484	100	20	the	the	DET
easat-2484	100	21	tax	tax	NOUN
easat-2484	100	22	code	code	NOUN
easat-2484	100	23	of	of	ADP
easat-2484	100	24	ukraine	ukraine	NOUN
easat-2484	100	25	and	and	CCONJ
easat-2484	100	26	some	some	DET
easat-2484	100	27	legislative	legislative	ADJ
easat-2484	100	28	acts	act	NOUN
easat-2484	100	29	of	of	ADP
easat-2484	100	30	ukraine	ukraine	NOUN
easat-2484	100	31	to	to	PART
easat-2484	100	32	ensure	ensure	VERB
easat-2484	100	33	budget	budget	NOUN
easat-2484	100	34	revenue	revenue	NOUN
easat-2484	100	35	balance	balance	NOUN
easat-2484	100	36	in	in	ADP
easat-2484	100	37	2016	2016	NUM
easat-2484	100	38	"	"	PUNCT
easat-2484	101	1	[	[	X
easat-2484	101	2	43	43	NUM
easat-2484	101	3	]	]	PUNCT
easat-2484	101	4	,	,	PUNCT
easat-2484	101	5	and	and	CCONJ
easat-2484	101	6	of	of	ADP
easat-2484	101	7	april	april	PROPN
easat-2484	101	8	28	28	NUM
easat-2484	101	9	,	,	PUNCT
easat-2484	101	10	2016	2016	NUM
easat-2484	101	11	,	,	PUNCT
easat-2484	101	12	no	no	INTJ
easat-2484	101	13	.	.	NOUN
easat-2484	101	14	1411	1411	NUM
easat-2484	101	15	-	-	PUNCT
easat-2484	101	16	viii	viii	NOUN
easat-2484	101	17	"	"	PUNCT
easat-2484	101	18	on	on	ADP
easat-2484	101	19	amendments	amendment	NOUN
easat-2484	101	20	to	to	ADP
easat-2484	101	21	the	the	DET
easat-2484	101	22	tax	tax	NOUN
easat-2484	101	23	code	code	NOUN
easat-2484	101	24	of	of	ADP
easat-2484	101	25	ukraine	ukraine	NOUN
easat-2484	101	26	concerning	concern	VERB
easat-2484	101	27	the	the	DET
easat-2484	101	28	exemption	exemption	NOUN
easat-2484	101	29	from	from	ADP
easat-2484	101	30	taxation	taxation	NOUN
easat-2484	101	31	of	of	ADP
easat-2484	101	32	pensions	pension	NOUN
easat-2484	101	33	"	"	PUNCT
easat-2484	102	1	[	[	X
easat-2484	102	2	44	44	NUM
easat-2484	102	3	]	]	PUNCT
easat-2484	102	4	.	.	PUNCT
easat-2484	103	1	still	still	ADV
easat-2484	103	2	,	,	PUNCT
easat-2484	103	3	while	while	SCONJ
easat-2484	103	4	these	these	DET
easat-2484	103	5	laws	law	NOUN
easat-2484	103	6	and	and	CCONJ
easat-2484	103	7	bills	bill	NOUN
easat-2484	103	8	were	be	AUX
easat-2484	103	9	instrumental	instrumental	ADJ
easat-2484	103	10	in	in	ADP
easat-2484	103	11	budget	budget	NOUN
easat-2484	103	12	planning	planning	NOUN
easat-2484	103	13	for	for	ADP
easat-2484	103	14	the	the	DET
easat-2484	103	15	years	year	NOUN
easat-2484	103	16	2016	2016	NUM
easat-2484	103	17	and	and	CCONJ
easat-2484	103	18	2017	2017	NUM
easat-2484	103	19	,	,	PUNCT
easat-2484	103	20	they	they	PRON
easat-2484	103	21	did	do	AUX
easat-2484	103	22	not	not	PART
easat-2484	103	23	significantly	significantly	ADV
easat-2484	103	24	impact	impact	VERB
easat-2484	103	25	the	the	DET
easat-2484	103	26	stimulation	stimulation	NOUN
easat-2484	103	27	of	of	ADP
easat-2484	103	28	economic	economic	ADJ
easat-2484	103	29	activity	activity	NOUN
easat-2484	103	30	or	or	CCONJ
easat-2484	103	31	accelerate	accelerate	VERB
easat-2484	103	32	the	the	DET
easat-2484	103	33	economic	economic	ADJ
easat-2484	103	34	growth	growth	NOUN
easat-2484	103	35	of	of	ADP
easat-2484	103	36	the	the	DET
easat-2484	103	37	country	country	NOUN
easat-2484	103	38	.	.	PUNCT
easat-2484	104	1	the	the	DET
easat-2484	104	2	legal	legal	ADJ
easat-2484	104	3	framework	framework	NOUN
easat-2484	104	4	governing	govern	VERB
easat-2484	104	5	the	the	DET
easat-2484	104	6	taxation	taxation	NOUN
easat-2484	104	7	of	of	ADP
easat-2484	104	8	enterprise	enterprise	NOUN
easat-2484	104	9	profits	profit	NOUN
easat-2484	104	10	,	,	PUNCT
easat-2484	104	11	single	single	ADJ
easat-2484	104	12	tax	tax	NOUN
easat-2484	104	13	,	,	PUNCT
easat-2484	104	14	and	and	CCONJ
easat-2484	104	15	valueadded	valueadded	ADJ
easat-2484	104	16	tax	tax	NOUN
easat-2484	104	17	during	during	ADP
easat-2484	104	18	this	this	DET
easat-2484	104	19	period	period	NOUN
easat-2484	104	20	lacked	lack	VERB
easat-2484	104	21	stability	stability	NOUN
easat-2484	104	22	.	.	PUNCT
easat-2484	105	1	the	the	DET
easat-2484	105	2	base	base	ADJ
easat-2484	105	3	rate	rate	NOUN
easat-2484	105	4	of	of	ADP
easat-2484	105	5	corporate	corporate	ADJ
easat-2484	105	6	income	income	NOUN
easat-2484	105	7	tax	tax	NOUN
easat-2484	105	8	remains	remain	VERB
easat-2484	105	9	at	at	ADP
easat-2484	105	10	18	18	NUM
easat-2484	105	11	%	%	NOUN
easat-2484	105	12	.	.	PUNCT
easat-2484	106	1	the	the	DET
easat-2484	106	2	payment	payment	NOUN
easat-2484	106	3	of	of	ADP
easat-2484	106	4	advance	advance	NOUN
easat-2484	106	5	contributions	contribution	NOUN
easat-2484	106	6	has	have	AUX
easat-2484	106	7	been	be	AUX
easat-2484	106	8	cancelled	cancel	VERB
easat-2484	106	9	.	.	PUNCT
easat-2484	107	1	advance	advance	NOUN
easat-2484	107	2	contributions	contribution	NOUN
easat-2484	107	3	remain	remain	VERB
easat-2484	107	4	when	when	SCONJ
easat-2484	107	5	dividends	dividend	NOUN
easat-2484	107	6	are	be	AUX
easat-2484	107	7	paid	pay	VERB
easat-2484	107	8	.	.	PUNCT
easat-2484	108	1	in	in	ADP
easat-2484	108	2	this	this	DET
easat-2484	108	3	regard	regard	NOUN
easat-2484	108	4	,	,	PUNCT
easat-2484	108	5	corporate	corporate	ADJ
easat-2484	108	6	income	income	NOUN
easat-2484	108	7	taxpayers	taxpayer	NOUN
easat-2484	108	8	paid	pay	VERB
easat-2484	108	9	an	an	DET
easat-2484	108	10	advance	advance	NOUN
easat-2484	108	11	contribution	contribution	NOUN
easat-2484	108	12	from	from	ADP
easat-2484	108	13	this	this	DET
easat-2484	108	14	tax	tax	NOUN
easat-2484	108	15	in	in	ADP
easat-2484	108	16	the	the	DET
easat-2484	108	17	amount	amount	NOUN
easat-2484	108	18	of	of	ADP
easat-2484	108	19	2/9	2/9	NUM
easat-2484	108	20	of	of	ADP
easat-2484	108	21	the	the	DET
easat-2484	108	22	income	income	NOUN
easat-2484	108	23	tax	tax	NOUN
easat-2484	108	24	,	,	PUNCT
easat-2484	108	25	accrued	accrue	VERB
easat-2484	108	26	for	for	ADP
easat-2484	108	27	three	three	NUM
easat-2484	108	28	quarters	quarter	NOUN
easat-2484	108	29	of	of	ADP
easat-2484	108	30	2016	2016	NUM
easat-2484	108	31	,	,	PUNCT
easat-2484	108	32	until	until	ADP
easat-2484	108	33	december	december	PROPN
easat-2484	108	34	31	31	NUM
easat-2484	108	35	,	,	PUNCT
easat-2484	108	36	2016	2016	NUM
easat-2484	108	37	.	.	PUNCT
easat-2484	109	1	the	the	DET
easat-2484	109	2	paid	pay	VERB
easat-2484	109	3	amount	amount	NOUN
easat-2484	109	4	reduces	reduce	VERB
easat-2484	109	5	the	the	DET
easat-2484	109	6	tax	tax	NOUN
easat-2484	109	7	liability	liability	NOUN
easat-2484	109	8	that	that	PRON
easat-2484	109	9	will	will	AUX
easat-2484	109	10	arise	arise	VERB
easat-2484	109	11	as	as	ADP
easat-2484	109	12	a	a	DET
easat-2484	109	13	result	result	NOUN
easat-2484	109	14	of	of	ADP
easat-2484	109	15	the	the	DET
easat-2484	109	16	annual	annual	ADJ
easat-2484	109	17	declaration	declaration	NOUN
easat-2484	109	18	.	.	PUNCT
easat-2484	110	1	at	at	ADP
easat-2484	110	2	the	the	DET
easat-2484	110	3	same	same	ADJ
easat-2484	110	4	time	time	NOUN
easat-2484	110	5	,	,	PUNCT
easat-2484	110	6	it	it	PRON
easat-2484	110	7	is	be	AUX
easat-2484	110	8	not	not	PART
easat-2484	110	9	entirely	entirely	ADV
easat-2484	110	10	clear	clear	ADJ
easat-2484	110	11	whether	whether	SCONJ
easat-2484	110	12	this	this	DET
easat-2484	110	13	norm	norm	NOUN
easat-2484	110	14	applies	apply	VERB
easat-2484	110	15	to	to	ADP
easat-2484	110	16	taxpayers	taxpayer	NOUN
easat-2484	110	17	for	for	ADP
easat-2484	110	18	whom	whom	PRON
easat-2484	110	19	an	an	DET
easat-2484	110	20	annual	annual	ADJ
easat-2484	110	21	tax	tax	NOUN
easat-2484	110	22	period	period	NOUN
easat-2484	110	23	has	have	AUX
easat-2484	110	24	been	be	AUX
easat-2484	110	25	established	establish	VERB
easat-2484	110	26	.	.	PUNCT
easat-2484	111	1	a	a	DET
easat-2484	111	2	quarterly	quarterly	ADJ
easat-2484	111	3	reporting	reporting	NOUN
easat-2484	111	4	period	period	NOUN
easat-2484	111	5	(	(	PUNCT
easat-2484	111	6	cumulatively	cumulatively	ADV
easat-2484	111	7	)	)	PUNCT
easat-2484	111	8	has	have	AUX
easat-2484	111	9	been	be	AUX
easat-2484	111	10	introduced	introduce	VERB
easat-2484	111	11	for	for	ADP
easat-2484	111	12	all	all	DET
easat-2484	111	13	taxpayers	taxpayer	NOUN
easat-2484	111	14	,	,	PUNCT
easat-2484	111	15	except	except	SCONJ
easat-2484	111	16	:	:	PUNCT
easat-2484	111	17	•	•	NUM
easat-2484	111	18	taxpayers	taxpayer	NOUN
easat-2484	111	19	newly	newly	ADV
easat-2484	111	20	established	establish	VERB
easat-2484	111	21	during	during	ADP
easat-2484	111	22	the	the	DET
easat-2484	111	23	reporting	reporting	NOUN
easat-2484	111	24	year	year	NOUN
easat-2484	111	25	;	;	PUNCT
easat-2484	111	26	•	•	NUM
easat-2484	111	27	producers	producer	NOUN
easat-2484	111	28	of	of	ADP
easat-2484	111	29	agricultural	agricultural	ADJ
easat-2484	111	30	products	product	NOUN
easat-2484	111	31	;	;	PUNCT
easat-2484	111	32	•	•	NUM
easat-2484	111	33	taxpayers	taxpayer	NOUN
easat-2484	111	34	whose	whose	DET
easat-2484	111	35	annual	annual	ADJ
easat-2484	111	36	income	income	NOUN
easat-2484	111	37	from	from	ADP
easat-2484	111	38	any	any	DET
easat-2484	111	39	activity	activity	NOUN
easat-2484	111	40	(	(	PUNCT
easat-2484	111	41	excluding	exclude	VERB
easat-2484	111	42	indirect	indirect	ADJ
easat-2484	111	43	taxes	taxis	NOUN
easat-2484	111	44	)	)	PUNCT
easat-2484	111	45	,	,	PUNCT
easat-2484	111	46	for	for	ADP
easat-2484	111	47	the	the	DET
easat-2484	111	48	previous	previous	ADJ
easat-2484	111	49	annual	annual	ADJ
easat-2484	111	50	reporting	reporting	NOUN
easat-2484	111	51	(	(	PUNCT
easat-2484	111	52	tax	tax	NOUN
easat-2484	111	53	)	)	PUNCT
easat-2484	111	54	period	period	NOUN
easat-2484	111	55	,	,	PUNCT
easat-2484	111	56	does	do	AUX
easat-2484	111	57	not	not	PART
easat-2484	111	58	exceed	exceed	VERB
easat-2484	111	59	20	20	NUM
easat-2484	111	60	million	million	NUM
easat-2484	111	61	hryvnias	hryvnia	NOUN
easat-2484	111	62	.	.	PUNCT
easat-2484	112	1	for	for	ADP
easat-2484	112	2	such	such	ADJ
easat-2484	112	3	taxpayers	taxpayer	NOUN
easat-2484	112	4	,	,	PUNCT
easat-2484	112	5	an	an	DET
easat-2484	112	6	annual	annual	ADJ
easat-2484	112	7	reporting	reporting	NOUN
easat-2484	112	8	period	period	NOUN
easat-2484	112	9	has	have	AUX
easat-2484	112	10	been	be	AUX
easat-2484	112	11	established	establish	VERB
easat-2484	112	12	.	.	PUNCT
easat-2484	113	1	in	in	ADP
easat-2484	113	2	turn	turn	NOUN
easat-2484	113	3	,	,	PUNCT
easat-2484	113	4	ukraine	ukraine	PROPN
easat-2484	113	5	has	have	AUX
easat-2484	113	6	tried	try	VERB
easat-2484	113	7	to	to	PART
easat-2484	113	8	keep	keep	VERB
easat-2484	113	9	up	up	ADP
easat-2484	113	10	with	with	ADP
easat-2484	113	11	global	global	ADJ
easat-2484	113	12	trends	trend	NOUN
easat-2484	113	13	,	,	PUNCT
easat-2484	113	14	gradually	gradually	ADV
easat-2484	113	15	reducing	reduce	VERB
easat-2484	113	16	corporate	corporate	ADJ
easat-2484	113	17	tax	tax	NOUN
easat-2484	113	18	rates	rate	NOUN
easat-2484	113	19	.	.	PUNCT
easat-2484	114	1	thus	thus	ADV
easat-2484	114	2	,	,	PUNCT
easat-2484	114	3	if	if	SCONJ
easat-2484	114	4	from	from	ADP
easat-2484	114	5	2004	2004	NUM
easat-2484	114	6	to	to	ADP
easat-2484	114	7	2010	2010	NUM
easat-2484	114	8	the	the	DET
easat-2484	114	9	rate	rate	NOUN
easat-2484	114	10	was	be	AUX
easat-2484	114	11	still	still	ADV
easat-2484	114	12	25	25	NUM
easat-2484	114	13	%	%	NOUN
easat-2484	114	14	and	and	CCONJ
easat-2484	114	15	with	with	ADP
easat-2484	114	16	the	the	DET
easat-2484	114	17	adoption	adoption	NOUN
easat-2484	114	18	of	of	ADP
easat-2484	114	19	the	the	DET
easat-2484	114	20	tax	tax	NOUN
easat-2484	114	21	code	code	NOUN
easat-2484	114	22	of	of	ADP
easat-2484	114	23	ukraine	ukraine	NOUN
easat-2484	114	24	:	:	PUNCT
easat-2484	114	25	from	from	ADP
easat-2484	114	26	april	april	PROPN
easat-2484	114	27	1	1	NUM
easat-2484	114	28	,	,	PUNCT
easat-2484	114	29	2011	2011	NUM
easat-2484	114	30	–	–	PUNCT
easat-2484	114	31	23	23	NUM
easat-2484	114	32	%	%	NOUN
easat-2484	114	33	,	,	PUNCT
easat-2484	114	34	from	from	ADP
easat-2484	114	35	january	january	PROPN
easat-2484	114	36	1	1	NUM
easat-2484	114	37	,	,	PUNCT
easat-2484	114	38	2012	2012	NUM
easat-2484	114	39	–	–	PUNCT
easat-2484	114	40	21	21	NUM
easat-2484	114	41	%	%	NOUN
easat-2484	114	42	,	,	PUNCT
easat-2484	114	43	from	from	ADP
easat-2484	114	44	january	january	PROPN
easat-2484	114	45	1	1	NUM
easat-2484	114	46	,	,	PUNCT
easat-2484	114	47	2013	2013	NUM
easat-2484	114	48	–	–	PUNCT
easat-2484	114	49	19	19	NUM
easat-2484	114	50	%	%	NOUN
easat-2484	114	51	,	,	PUNCT
easat-2484	114	52	from	from	ADP
easat-2484	114	53	january	january	PROPN
easat-2484	114	54	2014	2014	NUM
easat-2484	114	55	–	–	PUNCT
easat-2484	114	56	it	it	PRON
easat-2484	114	57	should	should	AUX
easat-2484	114	58	have	have	AUX
easat-2484	114	59	been	be	AUX
easat-2484	114	60	16	16	NUM
easat-2484	114	61	%	%	NOUN
easat-2484	114	62	,	,	PUNCT
easat-2484	114	63	but	but	CCONJ
easat-2484	114	64	considering	consider	VERB
easat-2484	114	65	the	the	DET
easat-2484	114	66	difficult	difficult	ADJ
easat-2484	114	67	economic	economic	ADJ
easat-2484	114	68	situation	situation	NOUN
easat-2484	114	69	in	in	ADP
easat-2484	114	70	ukraine	ukraine	NOUN
easat-2484	114	71	,	,	PUNCT
easat-2484	114	72	further	further	ADJ
easat-2484	114	73	reduction	reduction	NOUN
easat-2484	114	74	of	of	ADP
easat-2484	114	75	the	the	DET
easat-2484	114	76	rate	rate	NOUN
easat-2484	114	77	was	be	AUX
easat-2484	114	78	suspended	suspend	VERB
easat-2484	114	79	,	,	PUNCT
easat-2484	114	80	in	in	ADP
easat-2484	114	81	2015	2015	NUM
easat-2484	114	82	-	-	SYM
easat-2484	114	83	2017	2017	NUM
easat-2484	114	84	it	it	PRON
easat-2484	114	85	is	be	AUX
easat-2484	114	86	18	18	NUM
easat-2484	114	87	%	%	NOUN
easat-2484	114	88	and	and	CCONJ
easat-2484	114	89	is	be	AUX
easat-2484	114	90	one	one	NUM
easat-2484	114	91	of	of	ADP
easat-2484	114	92	the	the	DET
easat-2484	114	93	lowest	low	ADJ
easat-2484	114	94	in	in	ADP
easat-2484	114	95	the	the	DET
easat-2484	114	96	world	world	NOUN
easat-2484	115	1	[	[	X
easat-2484	115	2	30	30	NUM
easat-2484	115	3	]	]	PUNCT
easat-2484	115	4	.	.	PUNCT
easat-2484	116	1	thus	thus	ADV
easat-2484	116	2	,	,	PUNCT
easat-2484	116	3	the	the	DET
easat-2484	116	4	planned	plan	VERB
easat-2484	116	5	changes	change	NOUN
easat-2484	116	6	in	in	ADP
easat-2484	116	7	the	the	DET
easat-2484	116	8	taxation	taxation	NOUN
easat-2484	116	9	of	of	ADP
easat-2484	116	10	entrepreneurial	entrepreneurial	ADJ
easat-2484	116	11	activity	activity	NOUN
easat-2484	116	12	,	,	PUNCT
easat-2484	116	13	provided	provide	VERB
easat-2484	116	14	for	for	ADP
easat-2484	116	15	by	by	ADP
easat-2484	116	16	the	the	DET
easat-2484	116	17	tax	tax	NOUN
easat-2484	116	18	code	code	NOUN
easat-2484	116	19	of	of	ADP
easat-2484	116	20	ukraine	ukraine	NOUN
easat-2484	116	21	,	,	PUNCT
easat-2484	116	22	are	be	AUX
easat-2484	116	23	generally	generally	ADV
easat-2484	116	24	aimed	aim	VERB
easat-2484	116	25	at	at	ADP
easat-2484	116	26	reducing	reduce	VERB
easat-2484	116	27	the	the	DET
easat-2484	116	28	tax	tax	NOUN
easat-2484	116	29	burden	burden	NOUN
easat-2484	116	30	on	on	ADP
easat-2484	116	31	legal	legal	ADJ
easat-2484	116	32	entities	entity	NOUN
easat-2484	116	33	(	(	PUNCT
easat-2484	116	34	table	table	NOUN
easat-2484	116	35	3	3	NUM
easat-2484	116	36	)	)	PUNCT
easat-2484	116	37	.	.	PUNCT
easat-2484	117	1	table	table	NOUN
easat-2484	118	1	3	3	NUM
easat-2484	118	2	.	.	PUNCT
easat-2484	118	3	comparison	comparison	NOUN
easat-2484	118	4	of	of	ADP
easat-2484	118	5	corporate	corporate	ADJ
easat-2484	118	6	income	income	NOUN
easat-2484	118	7	tax	tax	NOUN
easat-2484	118	8	rates	rate	NOUN
easat-2484	118	9	in	in	ADP
easat-2484	118	10	ukraine	ukraine	PROPN
easat-2484	118	11	(	(	PUNCT
easat-2484	118	12	2004	2004	NUM
easat-2484	118	13	-	-	SYM
easat-2484	118	14	2023	2023	NUM
easat-2484	118	15	)	)	PUNCT
easat-2484	118	16	.	.	PUNCT
easat-2484	119	1	year	year	NOUN
easat-2484	119	2	tax	tax	NOUN
easat-2484	119	3	rate	rate	NOUN
easat-2484	119	4	(	(	PUNCT
easat-2484	119	5	%	%	INTJ
easat-2484	119	6	)	)	PUNCT
easat-2484	119	7	notes	note	NOUN
easat-2484	119	8	on	on	ADP
easat-2484	119	9	changes	change	NOUN
easat-2484	119	10	economic	economic	ADJ
easat-2484	119	11	context	context	NOUN
easat-2484	119	12	2004	2004	NUM
easat-2484	119	13	30	30	NUM
easat-2484	119	14	%	%	NOUN
easat-2484	119	15	initial	initial	ADJ
easat-2484	119	16	high	high	ADJ
easat-2484	119	17	-	-	PUNCT
easat-2484	119	18	rate	rate	NOUN
easat-2484	119	19	postindependence	postindependence	NOUN
easat-2484	119	20	economic	economic	ADJ
easat-2484	119	21	growth	growth	NOUN
easat-2484	119	22	following	follow	VERB
easat-2484	119	23	independence	independence	NOUN
easat-2484	119	24	2005	2005	NUM
easat-2484	119	25	25	25	NUM
easat-2484	119	26	%	%	NOUN
easat-2484	119	27	reduction	reduction	NOUN
easat-2484	119	28	as	as	ADP
easat-2484	119	29	part	part	NOUN
easat-2484	119	30	of	of	ADP
easat-2484	119	31	tax	tax	NOUN
easat-2484	119	32	reform	reform	NOUN
easat-2484	119	33	efforts	effort	NOUN
easat-2484	119	34	continued	continue	VERB
easat-2484	119	35	economic	economic	ADJ
easat-2484	119	36	growth	growth	NOUN
easat-2484	119	37	2006	2006	NUM
easat-2484	119	38	25	25	NUM
easat-2484	119	39	%	%	NOUN
easat-2484	119	40	no	no	DET
easat-2484	119	41	change	change	NOUN
easat-2484	119	42	;	;	PUNCT
easat-2484	119	43	stability	stability	NOUN
easat-2484	119	44	in	in	ADP
easat-2484	119	45	tax	tax	NOUN
easat-2484	119	46	policy	policy	NOUN
easat-2484	119	47	economic	economic	ADJ
easat-2484	119	48	growth	growth	NOUN
easat-2484	119	49	;	;	PUNCT
easat-2484	119	50	increased	increase	VERB
easat-2484	119	51	foreign	foreign	ADJ
easat-2484	119	52	investment	investment	NOUN
easat-2484	119	53	2007	2007	NUM
easat-2484	119	54	25	25	NUM
easat-2484	119	55	%	%	NOUN
easat-2484	119	56	no	no	DET
easat-2484	119	57	change	change	NOUN
easat-2484	119	58	;	;	PUNCT
easat-2484	119	59	focus	focus	VERB
easat-2484	119	60	on	on	ADP
easat-2484	119	61	improving	improve	VERB
easat-2484	119	62	tax	tax	NOUN
easat-2484	119	63	compliance	compliance	NOUN
easat-2484	119	64	economic	economic	ADJ
easat-2484	119	65	growth	growth	NOUN
easat-2484	119	66	;	;	PUNCT
easat-2484	119	67	strong	strong	ADJ
easat-2484	119	68	gdp	gdp	NOUN
easat-2484	119	69	performance	performance	NOUN
easat-2484	119	70	2008	2008	NUM
easat-2484	119	71	25	25	NUM
easat-2484	119	72	%	%	NOUN
easat-2484	119	73	no	no	DET
easat-2484	119	74	change	change	NOUN
easat-2484	119	75	;	;	PUNCT
easat-2484	119	76	preparation	preparation	NOUN
easat-2484	119	77	for	for	ADP
easat-2484	119	78	global	global	ADJ
easat-2484	119	79	financial	financial	ADJ
easat-2484	119	80	crisis	crisis	NOUN
easat-2484	119	81	economic	economic	ADJ
easat-2484	119	82	growth	growth	NOUN
easat-2484	119	83	;	;	PUNCT
easat-2484	119	84	beginning	begin	VERB
easat-2484	119	85	of	of	ADP
easat-2484	119	86	global	global	ADJ
easat-2484	119	87	downturn	downturn	NOUN
easat-2484	119	88	2009	2009	NUM
easat-2484	119	89	23	23	NUM
easat-2484	119	90	%	%	NOUN
easat-2484	119	91	reduction	reduction	NOUN
easat-2484	119	92	to	to	PART
easat-2484	119	93	stimulate	stimulate	VERB
easat-2484	119	94	economy	economy	NOUN
easat-2484	119	95	during	during	ADP
easat-2484	119	96	recessio	recessio	ADJ
easat-2484	119	97	economic	economic	ADJ
easat-2484	119	98	recession	recession	NOUN
easat-2484	119	99	;	;	PUNCT
easat-2484	119	100	gdp	gdp	NOUN
easat-2484	119	101	contraction	contraction	PROPN
easat-2484	119	102	2387	2387	NUM
easat-2484	119	103	edelweiss	edelweiss	PROPN
easat-2484	119	104	applied	apply	VERB
easat-2484	119	105	science	science	NOUN
easat-2484	119	106	and	and	CCONJ
easat-2484	119	107	technology	technology	NOUN
easat-2484	119	108	issn	issn	PROPN
easat-2484	119	109	:	:	PUNCT
easat-2484	119	110	2576	2576	NUM
easat-2484	119	111	-	-	SYM
easat-2484	119	112	8484	8484	NUM
easat-2484	119	113	vol	vol	NOUN
easat-2484	119	114	.	.	PROPN
easat-2484	119	115	8	8	NUM
easat-2484	119	116	,	,	PUNCT
easat-2484	119	117	no	no	INTJ
easat-2484	119	118	.	.	NOUN
easat-2484	120	1	6	6	NUM
easat-2484	120	2	:	:	SYM
easat-2484	120	3	2381	2381	NUM
easat-2484	120	4	-	-	SYM
easat-2484	120	5	2393	2393	NUM
easat-2484	120	6	,	,	PUNCT
easat-2484	120	7	2024	2024	NUM
easat-2484	120	8	doi	doi	NOUN
easat-2484	120	9	:	:	PUNCT
easat-2484	120	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	120	11	©	©	PROPN
easat-2484	120	12	2024	2024	NUM
easat-2484	120	13	by	by	ADP
easat-2484	120	14	the	the	DET
easat-2484	120	15	authors	author	NOUN
easat-2484	120	16	;	;	PUNCT
easat-2484	120	17	licensee	licensee	PROPN
easat-2484	120	18	learning	learning	NOUN
easat-2484	120	19	gate	gate	NOUN
easat-2484	120	20	2010	2010	NUM
easat-2484	120	21	21	21	NUM
easat-2484	120	22	%	%	NOUN
easat-2484	120	23	further	further	ADJ
easat-2484	120	24	reduction	reduction	NOUN
easat-2484	120	25	to	to	PART
easat-2484	120	26	encourage	encourage	VERB
easat-2484	120	27	investmen	investman	NOUN
easat-2484	120	28	recovery	recovery	NOUN
easat-2484	120	29	phase	phase	NOUN
easat-2484	120	30	post	post	NOUN
easat-2484	120	31	-	-	NOUN
easat-2484	120	32	recession	recession	ADJ
easat-2484	120	33	2011	2011	NUM
easat-2484	120	34	21	21	NUM
easat-2484	120	35	%	%	NOUN
easat-2484	120	36	no	no	DET
easat-2484	120	37	change	change	NOUN
easat-2484	120	38	;	;	PUNCT
easat-2484	120	39	focus	focus	VERB
easat-2484	120	40	on	on	ADP
easat-2484	120	41	fiscal	fiscal	ADJ
easat-2484	120	42	stability	stability	NOUN
easat-2484	120	43	economic	economic	ADJ
easat-2484	120	44	growth	growth	NOUN
easat-2484	120	45	;	;	PUNCT
easat-2484	120	46	improving	improve	VERB
easat-2484	120	47	investment	investment	NOUN
easat-2484	120	48	climate	climate	NOUN
easat-2484	120	49	2012	2012	NUM
easat-2484	120	50	19	19	NUM
easat-2484	120	51	%	%	NOUN
easat-2484	120	52	tax	tax	NOUN
easat-2484	120	53	reform	reform	NOUN
easat-2484	120	54	aimed	aim	VERB
easat-2484	120	55	at	at	ADP
easat-2484	120	56	simplification	simplification	NOUN
easat-2484	120	57	economic	economic	ADJ
easat-2484	120	58	growth	growth	NOUN
easat-2484	120	59	;	;	PUNCT
easat-2484	120	60	stable	stable	ADJ
easat-2484	120	61	investment	investment	NOUN
easat-2484	120	62	inflow	inflow	NOUN
easat-2484	120	63	2013	2013	NUM
easat-2484	120	64	19	19	NUM
easat-2484	120	65	%	%	NOUN
easat-2484	120	66	no	no	DET
easat-2484	120	67	change	change	NOUN
easat-2484	120	68	;	;	PUNCT
easat-2484	120	69	continued	continue	VERB
easat-2484	120	70	focus	focus	NOUN
easat-2484	120	71	on	on	ADP
easat-2484	120	72	tax	tax	NOUN
easat-2484	120	73	compliance	compliance	NOUN
easat-2484	120	74	economic	economic	ADJ
easat-2484	120	75	growth	growth	NOUN
easat-2484	120	76	;	;	PUNCT
easat-2484	120	77	pre	pre	ADJ
easat-2484	120	78	-	-	NOUN
easat-2484	120	79	crisis	crisis	ADJ
easat-2484	120	80	stability	stability	NOUN
easat-2484	120	81	2014	2014	NUM
easat-2484	120	82	18	18	NUM
easat-2484	120	83	%	%	NOUN
easat-2484	120	84	reduction	reduction	NOUN
easat-2484	120	85	amid	amid	ADP
easat-2484	120	86	political	political	ADJ
easat-2484	120	87	and	and	CCONJ
easat-2484	120	88	economic	economic	ADJ
easat-2484	120	89	turmoil	turmoil	NOUN
easat-2484	120	90	economic	economic	ADJ
easat-2484	120	91	crisis	crisis	NOUN
easat-2484	120	92	due	due	ADP
easat-2484	120	93	to	to	ADP
easat-2484	120	94	conflict	conflict	NOUN
easat-2484	120	95	and	and	CCONJ
easat-2484	120	96	instability	instability	NOUN
easat-2484	120	97	2015	2015	NUM
easat-2484	120	98	18	18	NUM
easat-2484	120	99	%	%	NOUN
easat-2484	120	100	no	no	DET
easat-2484	120	101	change	change	NOUN
easat-2484	120	102	;	;	PUNCT
easat-2484	120	103	focus	focus	VERB
easat-2484	120	104	on	on	ADP
easat-2484	120	105	economic	economic	ADJ
easat-2484	120	106	recovery	recovery	NOUN
easat-2484	120	107	ongoing	ongoing	ADJ
easat-2484	120	108	economic	economic	ADJ
easat-2484	120	109	challenges	challenge	NOUN
easat-2484	120	110	;	;	PUNCT
easat-2484	120	111	slow	slow	ADJ
easat-2484	120	112	recovery	recovery	NOUN
easat-2484	120	113	2016	2016	NUM
easat-2484	120	114	18	18	NUM
easat-2484	120	115	%	%	NOUN
easat-2484	120	116	no	no	DET
easat-2484	120	117	change	change	NOUN
easat-2484	120	118	;	;	PUNCT
easat-2484	120	119	stabilization	stabilization	NOUN
easat-2484	120	120	efforts	effort	NOUN
easat-2484	120	121	continue	continue	VERB
easat-2484	120	122	gradual	gradual	ADJ
easat-2484	120	123	recovery	recovery	NOUN
easat-2484	120	124	;	;	PUNCT
easat-2484	120	125	slow	slow	ADJ
easat-2484	120	126	economic	economic	ADJ
easat-2484	120	127	growth	growth	NOUN
easat-2484	120	128	2017	2017	NUM
easat-2484	120	129	18	18	NUM
easat-2484	120	130	%	%	NOUN
easat-2484	120	131	no	no	DET
easat-2484	120	132	change	change	NOUN
easat-2484	120	133	;	;	PUNCT
easat-2484	120	134	focus	focus	VERB
easat-2484	120	135	on	on	ADP
easat-2484	120	136	attracting	attract	VERB
easat-2484	120	137	foreign	foreign	ADJ
easat-2484	120	138	investmen	investman	NOUN
easat-2484	120	139	economic	economic	ADJ
easat-2484	120	140	growth	growth	NOUN
easat-2484	120	141	;	;	PUNCT
easat-2484	120	142	improving	improve	VERB
easat-2484	120	143	business	business	NOUN
easat-2484	120	144	climate	climate	NOUN
easat-2484	120	145	2018	2018	NUM
easat-2484	120	146	18	18	NUM
easat-2484	120	147	%	%	NOUN
easat-2484	120	148	no	no	DET
easat-2484	120	149	change	change	NOUN
easat-2484	120	150	;	;	PUNCT
easat-2484	120	151	stability	stability	NOUN
easat-2484	120	152	in	in	ADP
easat-2484	120	153	tax	tax	NOUN
easat-2484	120	154	policy	policy	NOUN
easat-2484	120	155	economic	economic	ADJ
easat-2484	120	156	growth	growth	NOUN
easat-2484	120	157	;	;	PUNCT
easat-2484	120	158	increased	increase	VERB
easat-2484	120	159	foreign	foreign	ADJ
easat-2484	120	160	investment	investment	NOUN
easat-2484	120	161	2019	2019	NUM
easat-2484	120	162	18	18	NUM
easat-2484	120	163	%	%	NOUN
easat-2484	120	164	no	no	DET
easat-2484	120	165	change	change	NOUN
easat-2484	120	166	;	;	PUNCT
easat-2484	120	167	continued	continue	VERB
easat-2484	120	168	focus	focus	NOUN
easat-2484	120	169	on	on	ADP
easat-2484	120	170	compliance	compliance	NOUN
easat-2484	120	171	economic	economic	ADJ
easat-2484	120	172	growth	growth	NOUN
easat-2484	120	173	;	;	PUNCT
easat-2484	120	174	stable	stable	ADJ
easat-2484	120	175	investment	investment	NOUN
easat-2484	120	176	environment	environment	NOUN
easat-2484	120	177	2020	2020	NUM
easat-2484	120	178	18	18	NUM
easat-2484	120	179	%	%	NOUN
easat-2484	120	180	no	no	DET
easat-2484	120	181	change	change	NOUN
easat-2484	120	182	;	;	PUNCT
easat-2484	120	183	pandemic	pandemic	ADJ
easat-2484	120	184	impact	impact	NOUN
easat-2484	120	185	begins	begin	VERB
easat-2484	120	186	economic	economic	ADJ
easat-2484	120	187	downturn	downturn	NOUN
easat-2484	120	188	due	due	ADP
easat-2484	120	189	to	to	ADP
easat-2484	120	190	covid-19	covid-19	PROPN
easat-2484	120	191	2021	2021	NUM
easat-2484	120	192	18	18	NUM
easat-2484	120	193	%	%	NOUN
easat-2484	120	194	no	no	DET
easat-2484	120	195	change	change	NOUN
easat-2484	120	196	;	;	PUNCT
easat-2484	120	197	recovery	recovery	NOUN
easat-2484	120	198	efforts	effort	NOUN
easat-2484	120	199	initiated	initiate	VERB
easat-2484	120	200	economic	economic	ADJ
easat-2484	120	201	recovery	recovery	NOUN
easat-2484	120	202	postpandemic	postpandemic	ADJ
easat-2484	120	203	2022	2022	NUM
easat-2484	120	204	18	18	NUM
easat-2484	120	205	%	%	NOUN
easat-2484	120	206	no	no	DET
easat-2484	120	207	change	change	NOUN
easat-2484	120	208	;	;	PUNCT
easat-2484	120	209	ongoing	ongoing	ADJ
easat-2484	120	210	conflict	conflict	NOUN
easat-2484	120	211	impacts	impact	NOUN
easat-2484	120	212	economy	economy	NOUN
easat-2484	120	213	economic	economic	ADJ
easat-2484	120	214	challenges	challenge	NOUN
easat-2484	120	215	due	due	ADP
easat-2484	120	216	to	to	ADP
easat-2484	120	217	war	war	NOUN
easat-2484	120	218	and	and	CCONJ
easat-2484	120	219	instability	instability	NOUN
easat-2484	120	220	2023	2023	NUM
easat-2484	120	221	18	18	NUM
easat-2484	120	222	%	%	NOUN
easat-2484	120	223	no	no	DET
easat-2484	120	224	change	change	NOUN
easat-2484	120	225	;	;	PUNCT
easat-2484	120	226	focus	focus	VERB
easat-2484	120	227	on	on	ADP
easat-2484	120	228	stabilization	stabilization	NOUN
easat-2484	120	229	and	and	CCONJ
easat-2484	120	230	recovery	recovery	NOUN
easat-2484	120	231	ongoing	ongoing	ADJ
easat-2484	120	232	economic	economic	ADJ
easat-2484	120	233	challenges	challenge	NOUN
easat-2484	120	234	;	;	PUNCT
easat-2484	120	235	recovery	recovery	NOUN
easat-2484	120	236	efforts	effort	NOUN
easat-2484	120	237	the	the	DET
easat-2484	120	238	evolution	evolution	NOUN
easat-2484	120	239	of	of	ADP
easat-2484	120	240	corporate	corporate	ADJ
easat-2484	120	241	income	income	NOUN
easat-2484	120	242	tax	tax	NOUN
easat-2484	120	243	rates	rate	NOUN
easat-2484	120	244	in	in	ADP
easat-2484	120	245	ukraine	ukraine	NOUN
easat-2484	120	246	over	over	ADP
easat-2484	120	247	nearly	nearly	ADV
easat-2484	120	248	two	two	NUM
easat-2484	120	249	decades	decade	NOUN
easat-2484	120	250	,	,	PUNCT
easat-2484	120	251	illustrating	illustrate	VERB
easat-2484	120	252	the	the	DET
easat-2484	120	253	relationship	relationship	NOUN
easat-2484	120	254	between	between	ADP
easat-2484	120	255	tax	tax	NOUN
easat-2484	120	256	policy	policy	NOUN
easat-2484	120	257	and	and	CCONJ
easat-2484	120	258	economic	economic	ADJ
easat-2484	120	259	conditions	condition	NOUN
easat-2484	120	260	.	.	PUNCT
easat-2484	121	1	the	the	DET
easat-2484	121	2	corporate	corporate	ADJ
easat-2484	121	3	income	income	NOUN
easat-2484	121	4	tax	tax	NOUN
easat-2484	121	5	rate	rate	NOUN
easat-2484	121	6	is	be	AUX
easat-2484	121	7	a	a	DET
easat-2484	121	8	critical	critical	ADJ
easat-2484	121	9	factor	factor	NOUN
easat-2484	121	10	influencing	influence	VERB
easat-2484	121	11	business	business	NOUN
easat-2484	121	12	operations	operation	NOUN
easat-2484	121	13	,	,	PUNCT
easat-2484	121	14	investment	investment	NOUN
easat-2484	121	15	decisions	decision	NOUN
easat-2484	121	16	,	,	PUNCT
easat-2484	121	17	and	and	CCONJ
easat-2484	121	18	overall	overall	ADJ
easat-2484	121	19	economic	economic	ADJ
easat-2484	121	20	growth	growth	NOUN
easat-2484	121	21	.	.	PUNCT
easat-2484	122	1	in	in	ADP
easat-2484	122	2	ukraine	ukraine	NOUN
easat-2484	122	3	,	,	PUNCT
easat-2484	122	4	the	the	DET
easat-2484	122	5	evolution	evolution	NOUN
easat-2484	122	6	of	of	ADP
easat-2484	122	7	corporate	corporate	ADJ
easat-2484	122	8	income	income	NOUN
easat-2484	122	9	tax	tax	NOUN
easat-2484	122	10	rates	rate	NOUN
easat-2484	122	11	from	from	ADP
easat-2484	122	12	2004	2004	NUM
easat-2484	122	13	to	to	ADP
easat-2484	122	14	2023	2023	NUM
easat-2484	122	15	reflects	reflect	VERB
easat-2484	122	16	the	the	DET
easat-2484	122	17	country	country	NOUN
easat-2484	122	18	's	's	PART
easat-2484	122	19	response	response	NOUN
easat-2484	122	20	to	to	ADP
easat-2484	122	21	various	various	ADJ
easat-2484	122	22	economic	economic	ADJ
easat-2484	122	23	challenges	challenge	NOUN
easat-2484	122	24	,	,	PUNCT
easat-2484	122	25	legislative	legislative	ADJ
easat-2484	122	26	reforms	reform	NOUN
easat-2484	122	27	,	,	PUNCT
easat-2484	122	28	and	and	CCONJ
easat-2484	122	29	efforts	effort	NOUN
easat-2484	122	30	to	to	PART
easat-2484	122	31	attract	attract	VERB
easat-2484	122	32	foreign	foreign	ADJ
easat-2484	122	33	investment	investment	NOUN
easat-2484	122	34	.	.	PUNCT
easat-2484	123	1	this	this	DET
easat-2484	123	2	period	period	NOUN
easat-2484	123	3	encompasses	encompass	VERB
easat-2484	123	4	significant	significant	ADJ
easat-2484	123	5	fluctuations	fluctuation	NOUN
easat-2484	123	6	in	in	ADP
easat-2484	123	7	tax	tax	NOUN
easat-2484	123	8	policy	policy	NOUN
easat-2484	123	9	,	,	PUNCT
easat-2484	123	10	particularly	particularly	ADV
easat-2484	123	11	in	in	ADP
easat-2484	123	12	the	the	DET
easat-2484	123	13	wake	wake	NOUN
easat-2484	123	14	of	of	ADP
easat-2484	123	15	economic	economic	ADJ
easat-2484	123	16	crises	crisis	NOUN
easat-2484	123	17	,	,	PUNCT
easat-2484	123	18	political	political	ADJ
easat-2484	123	19	changes	change	NOUN
easat-2484	123	20	,	,	PUNCT
easat-2484	123	21	and	and	CCONJ
easat-2484	123	22	global	global	ADJ
easat-2484	123	23	economic	economic	ADJ
easat-2484	123	24	trends	trend	NOUN
easat-2484	123	25	.	.	PUNCT
easat-2484	124	1	figure	figure	VERB
easat-2484	124	2	1	1	NUM
easat-2484	124	3	illustrating	illustrate	VERB
easat-2484	124	4	these	these	DET
easat-2484	124	5	trends	trend	NOUN
easat-2484	124	6	provides	provide	VERB
easat-2484	124	7	a	a	DET
easat-2484	124	8	visual	visual	ADJ
easat-2484	124	9	representation	representation	NOUN
easat-2484	124	10	of	of	ADP
easat-2484	124	11	how	how	SCONJ
easat-2484	124	12	corporate	corporate	ADJ
easat-2484	124	13	tax	tax	NOUN
easat-2484	124	14	rates	rate	NOUN
easat-2484	124	15	have	have	AUX
easat-2484	124	16	shifted	shift	VERB
easat-2484	124	17	since	since	SCONJ
easat-2484	124	18	2004	2004	NUM
easat-2484	124	19	to	to	ADP
easat-2484	124	20	2023	2023	NUM
easat-2484	124	21	,	,	PUNCT
easat-2484	124	22	highlighting	highlight	VERB
easat-2484	124	23	key	key	ADJ
easat-2484	124	24	legislative	legislative	ADJ
easat-2484	124	25	changes	change	NOUN
easat-2484	124	26	and	and	CCONJ
easat-2484	124	27	their	their	PRON
easat-2484	124	28	implications	implication	NOUN
easat-2484	124	29	for	for	ADP
easat-2484	124	30	the	the	DET
easat-2484	124	31	business	business	NOUN
easat-2484	124	32	environment	environment	NOUN
easat-2484	124	33	in	in	ADP
easat-2484	124	34	ukraine	ukraine	NOUN
easat-2484	124	35	.	.	PUNCT
easat-2484	125	1	2388	2388	NUM
easat-2484	125	2	edelweiss	edelweiss	PROPN
easat-2484	125	3	applied	apply	VERB
easat-2484	125	4	science	science	NOUN
easat-2484	125	5	and	and	CCONJ
easat-2484	125	6	technology	technology	NOUN
easat-2484	125	7	issn	issn	PROPN
easat-2484	125	8	:	:	PUNCT
easat-2484	125	9	2576	2576	NUM
easat-2484	125	10	-	-	SYM
easat-2484	125	11	8484	8484	NUM
easat-2484	125	12	vol	vol	NOUN
easat-2484	125	13	.	.	PROPN
easat-2484	125	14	8	8	NUM
easat-2484	125	15	,	,	PUNCT
easat-2484	125	16	no	no	INTJ
easat-2484	125	17	.	.	NOUN
easat-2484	126	1	6	6	NUM
easat-2484	126	2	:	:	SYM
easat-2484	126	3	2381	2381	NUM
easat-2484	126	4	-	-	SYM
easat-2484	126	5	2393	2393	NUM
easat-2484	126	6	,	,	PUNCT
easat-2484	126	7	2024	2024	NUM
easat-2484	126	8	doi	doi	NOUN
easat-2484	126	9	:	:	PUNCT
easat-2484	126	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	126	11	©	©	PROPN
easat-2484	126	12	2024	2024	NUM
easat-2484	126	13	by	by	ADP
easat-2484	126	14	the	the	DET
easat-2484	126	15	authors	author	NOUN
easat-2484	126	16	;	;	PUNCT
easat-2484	126	17	licensee	licensee	PROPN
easat-2484	126	18	learning	learn	VERB
easat-2484	126	19	gate	gate	NOUN
easat-2484	126	20	figure	figure	NOUN
easat-2484	126	21	1	1	NUM
easat-2484	126	22	.	.	PUNCT
easat-2484	126	23	trends	trend	NOUN
easat-2484	126	24	in	in	ADP
easat-2484	126	25	corporate	corporate	ADJ
easat-2484	126	26	income	income	NOUN
easat-2484	126	27	tax	tax	NOUN
easat-2484	126	28	rates	rate	NOUN
easat-2484	126	29	in	in	ADP
easat-2484	126	30	ukraine	ukraine	PROPN
easat-2484	126	31	(	(	PUNCT
easat-2484	126	32	2004	2004	NUM
easat-2484	126	33	-	-	SYM
easat-2484	126	34	2023	2023	NUM
easat-2484	126	35	)	)	PUNCT
easat-2484	126	36	.	.	PUNCT
easat-2484	127	1	the	the	DET
easat-2484	127	2	analysis	analysis	NOUN
easat-2484	127	3	of	of	ADP
easat-2484	127	4	corporate	corporate	ADJ
easat-2484	127	5	income	income	NOUN
easat-2484	127	6	tax	tax	NOUN
easat-2484	127	7	rates	rate	NOUN
easat-2484	127	8	in	in	ADP
easat-2484	127	9	ukraine	ukraine	PROPN
easat-2484	127	10	reveals	reveal	VERB
easat-2484	127	11	a	a	DET
easat-2484	127	12	trend	trend	NOUN
easat-2484	127	13	of	of	ADP
easat-2484	127	14	gradual	gradual	ADJ
easat-2484	127	15	reduction	reduction	NOUN
easat-2484	127	16	from	from	ADP
easat-2484	127	17	30	30	NUM
easat-2484	127	18	%	%	NOUN
easat-2484	127	19	in	in	ADP
easat-2484	127	20	2004	2004	NUM
easat-2484	127	21	to	to	ADP
easat-2484	127	22	a	a	DET
easat-2484	127	23	stable	stable	ADJ
easat-2484	127	24	rate	rate	NOUN
easat-2484	127	25	of	of	ADP
easat-2484	127	26	18	18	NUM
easat-2484	127	27	%	%	NOUN
easat-2484	127	28	from	from	ADP
easat-2484	127	29	2014	2014	NUM
easat-2484	127	30	onwards	onwards	ADP
easat-2484	127	31	.	.	PUNCT
easat-2484	128	1	this	this	DET
easat-2484	128	2	stability	stability	NOUN
easat-2484	128	3	has	have	AUX
easat-2484	128	4	been	be	AUX
easat-2484	128	5	crucial	crucial	ADJ
easat-2484	128	6	for	for	ADP
easat-2484	128	7	fostering	foster	VERB
easat-2484	128	8	a	a	DET
easat-2484	128	9	more	more	ADV
easat-2484	128	10	predictable	predictable	ADJ
easat-2484	128	11	business	business	NOUN
easat-2484	128	12	environment	environment	NOUN
easat-2484	128	13	,	,	PUNCT
easat-2484	128	14	which	which	PRON
easat-2484	128	15	is	be	AUX
easat-2484	128	16	essential	essential	ADJ
easat-2484	128	17	for	for	ADP
easat-2484	128	18	both	both	CCONJ
easat-2484	128	19	domestic	domestic	ADJ
easat-2484	128	20	and	and	CCONJ
easat-2484	128	21	foreign	foreign	ADJ
easat-2484	128	22	investors	investor	NOUN
easat-2484	128	23	.	.	PUNCT
easat-2484	129	1	however	however	ADV
easat-2484	129	2	,	,	PUNCT
easat-2484	129	3	the	the	DET
easat-2484	129	4	persistence	persistence	NOUN
easat-2484	129	5	of	of	ADP
easat-2484	129	6	the	the	DET
easat-2484	129	7	18	18	NUM
easat-2484	129	8	%	%	NOUN
easat-2484	129	9	rate	rate	NOUN
easat-2484	129	10	amidst	amidst	ADP
easat-2484	129	11	ongoing	ongoing	ADJ
easat-2484	129	12	economic	economic	ADJ
easat-2484	129	13	challenges	challenge	NOUN
easat-2484	129	14	,	,	PUNCT
easat-2484	129	15	including	include	VERB
easat-2484	129	16	the	the	DET
easat-2484	129	17	impacts	impact	NOUN
easat-2484	129	18	of	of	ADP
easat-2484	129	19	war	war	NOUN
easat-2484	129	20	and	and	CCONJ
easat-2484	129	21	pandemic	pandemic	ADJ
easat-2484	129	22	,	,	PUNCT
easat-2484	129	23	raises	raise	VERB
easat-2484	129	24	questions	question	NOUN
easat-2484	129	25	about	about	ADP
easat-2484	129	26	the	the	DET
easat-2484	129	27	adequacy	adequacy	NOUN
easat-2484	129	28	of	of	ADP
easat-2484	129	29	current	current	ADJ
easat-2484	129	30	tax	tax	NOUN
easat-2484	129	31	policies	policy	NOUN
easat-2484	129	32	in	in	ADP
easat-2484	129	33	stimulating	stimulate	VERB
easat-2484	129	34	economic	economic	ADJ
easat-2484	129	35	recovery	recovery	NOUN
easat-2484	129	36	and	and	CCONJ
easat-2484	129	37	growth	growth	NOUN
easat-2484	129	38	.	.	PUNCT
easat-2484	130	1	regarding	regard	VERB
easat-2484	130	2	individual	individual	ADJ
easat-2484	130	3	entrepreneurs	entrepreneur	NOUN
easat-2484	130	4	,	,	PUNCT
easat-2484	130	5	a	a	DET
easat-2484	130	6	reduction	reduction	NOUN
easat-2484	130	7	in	in	ADP
easat-2484	130	8	the	the	DET
easat-2484	130	9	tax	tax	NOUN
easat-2484	130	10	burden	burden	NOUN
easat-2484	130	11	is	be	AUX
easat-2484	130	12	not	not	PART
easat-2484	130	13	characteristic	characteristic	ADJ
easat-2484	130	14	for	for	ADP
easat-2484	130	15	them	they	PRON
easat-2484	130	16	,	,	PUNCT
easat-2484	130	17	since	since	SCONJ
easat-2484	130	18	changes	change	NOUN
easat-2484	130	19	in	in	ADP
easat-2484	130	20	the	the	DET
easat-2484	130	21	taxation	taxation	NOUN
easat-2484	130	22	of	of	ADP
easat-2484	130	23	incomes	income	NOUN
easat-2484	130	24	of	of	ADP
easat-2484	130	25	the	the	DET
easat-2484	130	26	individual	individual	ADJ
easat-2484	130	27	entrepreneurs	entrepreneur	NOUN
easat-2484	130	28	have	have	AUX
easat-2484	130	29	occurred	occur	VERB
easat-2484	130	30	towards	towards	ADP
easat-2484	130	31	increasing	increase	VERB
easat-2484	130	32	the	the	DET
easat-2484	130	33	categories	category	NOUN
easat-2484	130	34	of	of	ADP
easat-2484	130	35	single	single	ADJ
easat-2484	130	36	taxpayers	taxpayer	NOUN
easat-2484	130	37	,	,	PUNCT
easat-2484	130	38	tax	tax	NOUN
easat-2484	130	39	rates	rate	NOUN
easat-2484	130	40	,	,	PUNCT
easat-2484	130	41	and	and	CCONJ
easat-2484	130	42	the	the	DET
easat-2484	130	43	amount	amount	NOUN
easat-2484	130	44	of	of	ADP
easat-2484	130	45	taxable	taxable	ADJ
easat-2484	130	46	income	income	NOUN
easat-2484	130	47	.	.	PUNCT
easat-2484	131	1	for	for	ADP
easat-2484	131	2	groups	group	NOUN
easat-2484	131	3	i	i	PRON
easat-2484	131	4	and	and	CCONJ
easat-2484	131	5	ii	ii	PROPN
easat-2484	131	6	of	of	ADP
easat-2484	131	7	the	the	DET
easat-2484	131	8	single	single	ADJ
easat-2484	131	9	tax	tax	NOUN
easat-2484	131	10	,	,	PUNCT
easat-2484	131	11	the	the	DET
easat-2484	131	12	rates	rate	NOUN
easat-2484	131	13	remain	remain	VERB
easat-2484	131	14	unchanged	unchanged	ADJ
easat-2484	131	15	.	.	PUNCT
easat-2484	132	1	for	for	ADP
easat-2484	132	2	taxpayers	taxpayer	NOUN
easat-2484	132	3	of	of	ADP
easat-2484	132	4	group	group	PROPN
easat-2484	132	5	iii	iii	PROPN
easat-2484	132	6	of	of	ADP
easat-2484	132	7	the	the	DET
easat-2484	132	8	single	single	ADJ
easat-2484	132	9	tax	tax	NOUN
easat-2484	132	10	,	,	PUNCT
easat-2484	132	11	the	the	DET
easat-2484	132	12	annual	annual	ADJ
easat-2484	132	13	income	income	NOUN
easat-2484	132	14	volume	volume	NOUN
easat-2484	132	15	has	have	AUX
easat-2484	132	16	been	be	AUX
easat-2484	132	17	reduced	reduce	VERB
easat-2484	132	18	from	from	ADP
easat-2484	132	19	20	20	NUM
easat-2484	132	20	million	million	NUM
easat-2484	132	21	uah	uah	NOUN
easat-2484	132	22	to	to	ADP
easat-2484	132	23	5	5	NUM
easat-2484	132	24	million	million	NUM
easat-2484	132	25	uah	uah	NOUN
easat-2484	132	26	.	.	PUNCT
easat-2484	133	1	also	also	ADV
easat-2484	133	2	,	,	PUNCT
easat-2484	133	3	for	for	ADP
easat-2484	133	4	taxpayers	taxpayer	NOUN
easat-2484	133	5	of	of	ADP
easat-2484	133	6	group	group	PROPN
easat-2484	133	7	iii	iii	PROPN
easat-2484	133	8	,	,	PUNCT
easat-2484	133	9	the	the	DET
easat-2484	133	10	tax	tax	NOUN
easat-2484	133	11	rate	rate	NOUN
easat-2484	133	12	has	have	AUX
easat-2484	133	13	been	be	AUX
easat-2484	133	14	increased	increase	VERB
easat-2484	133	15	from	from	ADP
easat-2484	133	16	2	2	NUM
easat-2484	133	17	%	%	NOUN
easat-2484	133	18	to	to	PART
easat-2484	133	19	3	3	NUM
easat-2484	133	20	%	%	NOUN
easat-2484	133	21	(	(	PUNCT
easat-2484	133	22	for	for	ADP
easat-2484	133	23	vat	vat	NOUN
easat-2484	133	24	payers	payer	NOUN
easat-2484	133	25	)	)	PUNCT
easat-2484	133	26	and	and	CCONJ
easat-2484	133	27	from	from	ADP
easat-2484	133	28	4	4	NUM
easat-2484	133	29	%	%	NOUN
easat-2484	133	30	to	to	PART
easat-2484	133	31	5	5	NUM
easat-2484	133	32	%	%	NOUN
easat-2484	133	33	(	(	PUNCT
easat-2484	133	34	for	for	ADP
easat-2484	133	35	non	non	ADJ
easat-2484	133	36	-	-	ADJ
easat-2484	133	37	vat	vat	ADJ
easat-2484	133	38	payers	payer	NOUN
easat-2484	133	39	)	)	PUNCT
easat-2484	133	40	.	.	PUNCT
easat-2484	134	1	the	the	DET
easat-2484	134	2	single	single	ADJ
easat-2484	134	3	tax	tax	NOUN
easat-2484	134	4	rates	rate	NOUN
easat-2484	134	5	for	for	ADP
easat-2484	134	6	group	group	NOUN
easat-2484	134	7	iv	iv	NUM
easat-2484	134	8	taxpayers	taxpayer	NOUN
easat-2484	134	9	(	(	PUNCT
easat-2484	134	10	agricultural	agricultural	ADJ
easat-2484	134	11	enterprises	enterprise	NOUN
easat-2484	134	12	)	)	PUNCT
easat-2484	134	13	have	have	AUX
easat-2484	134	14	been	be	AUX
easat-2484	134	15	increased	increase	VERB
easat-2484	134	16	by	by	ADP
easat-2484	134	17	1.8	1.8	NUM
easat-2484	134	18	times	time	NOUN
easat-2484	134	19	.	.	PUNCT
easat-2484	135	1	as	as	ADP
easat-2484	135	2	before	before	ADV
easat-2484	135	3	,	,	PUNCT
easat-2484	135	4	cash	cash	NOUN
easat-2484	135	5	register	register	NOUN
easat-2484	135	6	operators	operator	NOUN
easat-2484	135	7	are	be	AUX
easat-2484	135	8	not	not	PART
easat-2484	135	9	used	use	VERB
easat-2484	135	10	by	by	ADP
easat-2484	135	11	taxpayers	taxpayer	NOUN
easat-2484	135	12	of	of	ADP
easat-2484	135	13	group	group	NOUN
easat-2484	135	14	i	i	PROPN
easat-2484	135	15	and	and	CCONJ
easat-2484	135	16	taxpayers	taxpayer	NOUN
easat-2484	135	17	of	of	ADP
easat-2484	135	18	groups	group	NOUN
easat-2484	135	19	ii	ii	PROPN
easat-2484	135	20	and	and	CCONJ
easat-2484	135	21	iii	iii	PROPN
easat-2484	135	22	(	(	PUNCT
easat-2484	135	23	individual	individual	ADJ
easat-2484	135	24	entrepreneurs	entrepreneur	NOUN
easat-2484	135	25	)	)	PUNCT
easat-2484	135	26	regardless	regardless	ADV
easat-2484	135	27	of	of	ADP
easat-2484	135	28	the	the	DET
easat-2484	135	29	chosen	choose	VERB
easat-2484	135	30	type	type	NOUN
easat-2484	135	31	of	of	ADP
easat-2484	135	32	activity	activity	NOUN
easat-2484	135	33	,	,	PUNCT
easat-2484	135	34	the	the	DET
easat-2484	135	35	income	income	NOUN
easat-2484	135	36	of	of	ADP
easat-2484	135	37	which	which	PRON
easat-2484	135	38	does	do	AUX
easat-2484	135	39	not	not	PART
easat-2484	135	40	exceed	exceed	VERB
easat-2484	135	41	1	1	NUM
easat-2484	135	42	million	million	NUM
easat-2484	135	43	uah	uah	NOUN
easat-2484	135	44	during	during	ADP
easat-2484	135	45	the	the	DET
easat-2484	135	46	calendar	calendar	NOUN
easat-2484	135	47	year	year	NOUN
easat-2484	135	48	.	.	PUNCT
easat-2484	136	1	the	the	DET
easat-2484	136	2	base	base	ADJ
easat-2484	136	3	rate	rate	NOUN
easat-2484	136	4	of	of	ADP
easat-2484	136	5	value	value	NOUN
easat-2484	136	6	-	-	PUNCT
easat-2484	136	7	added	add	VERB
easat-2484	136	8	tax	tax	NOUN
easat-2484	136	9	remains	remain	VERB
easat-2484	136	10	at	at	ADP
easat-2484	136	11	20	20	NUM
easat-2484	136	12	%	%	NOUN
easat-2484	136	13	.	.	PUNCT
easat-2484	137	1	the	the	DET
easat-2484	137	2	rate	rate	NOUN
easat-2484	137	3	for	for	ADP
easat-2484	137	4	export	export	NOUN
easat-2484	137	5	is	be	AUX
easat-2484	137	6	0	0	NUM
easat-2484	137	7	%	%	NOUN
easat-2484	137	8	(	(	PUNCT
easat-2484	137	9	unchanged	unchanged	ADJ
easat-2484	137	10	)	)	PUNCT
easat-2484	137	11	,	,	PUNCT
easat-2484	137	12	and	and	CCONJ
easat-2484	137	13	the	the	DET
easat-2484	137	14	rate	rate	NOUN
easat-2484	137	15	of	of	ADP
easat-2484	137	16	7	7	NUM
easat-2484	137	17	%	%	NOUN
easat-2484	137	18	remains	remain	VERB
easat-2484	137	19	unchanged	unchanged	ADJ
easat-2484	137	20	for	for	ADP
easat-2484	137	21	import	import	NOUN
easat-2484	137	22	and	and	CCONJ
easat-2484	137	23	supply	supply	NOUN
easat-2484	137	24	of	of	ADP
easat-2484	137	25	registered	register	VERB
easat-2484	137	26	medicines	medicine	NOUN
easat-2484	137	27	,	,	PUNCT
easat-2484	137	28	medical	medical	ADJ
easat-2484	137	29	devices	device	NOUN
easat-2484	137	30	,	,	PUNCT
easat-2484	137	31	and	and	CCONJ
easat-2484	137	32	medical	medical	ADJ
easat-2484	137	33	equipment	equipment	NOUN
easat-2484	137	34	.	.	PUNCT
easat-2484	138	1	the	the	DET
easat-2484	138	2	presence	presence	NOUN
easat-2484	138	3	in	in	ADP
easat-2484	138	4	the	the	DET
easat-2484	138	5	unified	unified	ADJ
easat-2484	138	6	state	state	NOUN
easat-2484	138	7	register	register	NOUN
easat-2484	138	8	of	of	ADP
easat-2484	138	9	legal	legal	ADJ
easat-2484	138	10	entities	entity	NOUN
easat-2484	138	11	and	and	CCONJ
easat-2484	138	12	individual	individual	ADJ
easat-2484	138	13	entrepreneurs	entrepreneur	NOUN
easat-2484	138	14	of	of	ADP
easat-2484	138	15	a	a	DET
easat-2484	138	16	record	record	NOUN
easat-2484	138	17	of	of	ADP
easat-2484	138	18	the	the	DET
easat-2484	138	19	absence	absence	NOUN
easat-2484	138	20	of	of	ADP
easat-2484	138	21	a	a	DET
easat-2484	138	22	legal	legal	ADJ
easat-2484	138	23	entity	entity	NOUN
easat-2484	138	24	or	or	CCONJ
easat-2484	138	25	an	an	DET
easat-2484	138	26	individual	individual	NOUN
easat-2484	138	27	at	at	ADP
easat-2484	138	28	its	its	PRON
easat-2484	138	29	location	location	NOUN
easat-2484	138	30	(	(	PUNCT
easat-2484	138	31	place	place	NOUN
easat-2484	138	32	of	of	ADP
easat-2484	138	33	residence	residence	NOUN
easat-2484	138	34	)	)	PUNCT
easat-2484	138	35	or	or	CCONJ
easat-2484	138	36	a	a	DET
easat-2484	138	37	record	record	NOUN
easat-2484	138	38	of	of	ADP
easat-2484	138	39	the	the	DET
easat-2484	138	40	absence	absence	NOUN
easat-2484	138	41	of	of	ADP
easat-2484	138	42	confirmation	confirmation	NOUN
easat-2484	138	43	of	of	ADP
easat-2484	138	44	information	information	NOUN
easat-2484	138	45	about	about	ADP
easat-2484	138	46	a	a	DET
easat-2484	138	47	legal	legal	ADJ
easat-2484	138	48	entity	entity	NOUN
easat-2484	138	49	has	have	AUX
easat-2484	138	50	been	be	AUX
easat-2484	138	51	excluded	exclude	VERB
easat-2484	138	52	as	as	ADP
easat-2484	138	53	a	a	DET
easat-2484	138	54	basis	basis	NOUN
easat-2484	138	55	for	for	ADP
easat-2484	138	56	cancelling	cancel	VERB
easat-2484	138	57	the	the	DET
easat-2484	138	58	vat	vat	NOUN
easat-2484	138	59	payer	payer	NOUN
easat-2484	138	60	’s	’s	PART
easat-2484	138	61	registration	registration	NOUN
easat-2484	138	62	.	.	PUNCT
easat-2484	139	1	the	the	DET
easat-2484	139	2	law	law	NOUN
easat-2484	139	3	provides	provide	VERB
easat-2484	139	4	that	that	SCONJ
easat-2484	139	5	the	the	DET
easat-2484	139	6	tax	tax	NOUN
easat-2484	139	7	base	base	NOUN
easat-2484	139	8	for	for	ADP
easat-2484	139	9	operations	operation	NOUN
easat-2484	139	10	with	with	ADP
easat-2484	139	11	the	the	DET
easat-2484	139	12	supply	supply	NOUN
easat-2484	139	13	of	of	ADP
easat-2484	139	14	self	self	NOUN
easat-2484	139	15	-	-	PUNCT
easat-2484	139	16	made	make	VERB
easat-2484	139	17	goods	good	NOUN
easat-2484	139	18	/	/	SYM
easat-2484	139	19	services	service	NOUN
easat-2484	139	20	can	can	AUX
easat-2484	139	21	not	not	PART
easat-2484	139	22	be	be	AUX
easat-2484	139	23	lower	low	ADJ
easat-2484	139	24	than	than	ADP
easat-2484	139	25	ordinary	ordinary	ADJ
easat-2484	139	26	prices	price	NOUN
easat-2484	139	27	.	.	PUNCT
easat-2484	140	1	the	the	DET
easat-2484	140	2	ordinary	ordinary	ADJ
easat-2484	140	3	price	price	NOUN
easat-2484	140	4	is	be	AUX
easat-2484	140	5	the	the	DET
easat-2484	140	6	price	price	NOUN
easat-2484	140	7	of	of	ADP
easat-2484	140	8	goods	good	NOUN
easat-2484	140	9	(	(	PUNCT
easat-2484	140	10	works	work	NOUN
easat-2484	140	11	,	,	PUNCT
easat-2484	140	12	services	service	NOUN
easat-2484	140	13	)	)	PUNCT
easat-2484	140	14	determined	determine	VERB
easat-2484	140	15	by	by	ADP
easat-2484	140	16	the	the	DET
easat-2484	140	17	parties	party	NOUN
easat-2484	140	18	to	to	ADP
easat-2484	140	19	the	the	DET
easat-2484	140	20	contract	contract	NOUN
easat-2484	140	21	.	.	PUNCT
easat-2484	141	1	if	if	SCONJ
easat-2484	141	2	the	the	DET
easat-2484	141	3	opposite	opposite	NOUN
easat-2484	141	4	is	be	AUX
easat-2484	141	5	not	not	PART
easat-2484	141	6	proven	prove	VERB
easat-2484	141	7	,	,	PUNCT
easat-2484	141	8	it	it	PRON
easat-2484	141	9	is	be	AUX
easat-2484	141	10	considered	consider	VERB
easat-2484	141	11	that	that	SCONJ
easat-2484	141	12	such	such	DET
easat-2484	141	13	a	a	DET
easat-2484	141	14	price	price	NOUN
easat-2484	141	15	corresponds	correspond	VERB
easat-2484	141	16	to	to	ADP
easat-2484	141	17	the	the	DET
easat-2484	141	18	level	level	NOUN
easat-2484	141	19	of	of	ADP
easat-2484	141	20	market	market	NOUN
easat-2484	141	21	prices	price	NOUN
easat-2484	141	22	.	.	PUNCT
easat-2484	142	1	the	the	DET
easat-2484	142	2	previous	previous	ADJ
easat-2484	142	3	edition	edition	NOUN
easat-2484	142	4	of	of	ADP
easat-2484	142	5	the	the	DET
easat-2484	142	6	tax	tax	NOUN
easat-2484	142	7	code	code	NOUN
easat-2484	142	8	of	of	ADP
easat-2484	142	9	ukraine	ukraine	PROPN
easat-2484	142	10	provided	provide	VERB
easat-2484	142	11	that	that	SCONJ
easat-2484	142	12	the	the	DET
easat-2484	142	13	base	base	NOUN
easat-2484	142	14	can	can	AUX
easat-2484	142	15	not	not	PART
easat-2484	142	16	be	be	AUX
easat-2484	142	17	lower	low	ADJ
easat-2484	142	18	than	than	ADP
easat-2484	142	19	the	the	DET
easat-2484	142	20	cost	cost	NOUN
easat-2484	142	21	of	of	ADP
easat-2484	142	22	such	such	ADJ
easat-2484	142	23	goods	good	NOUN
easat-2484	142	24	/	/	SYM
easat-2484	142	25	services	service	NOUN
easat-2484	142	26	.	.	PUNCT
easat-2484	143	1	thus	thus	ADV
easat-2484	143	2	,	,	PUNCT
easat-2484	143	3	taxpayers	taxpayer	NOUN
easat-2484	143	4	can	can	AUX
easat-2484	143	5	use	use	VERB
easat-2484	143	6	the	the	DET
easat-2484	143	7	contract	contract	NOUN
easat-2484	143	8	price	price	NOUN
easat-2484	143	9	as	as	ADP
easat-2484	143	10	a	a	DET
easat-2484	143	11	base	base	NOUN
easat-2484	143	12	if	if	SCONJ
easat-2484	143	13	it	it	PRON
easat-2484	143	14	is	be	AUX
easat-2484	143	15	not	not	PART
easat-2484	143	16	proven	prove	VERB
easat-2484	143	17	that	that	SCONJ
easat-2484	143	18	such	such	DET
easat-2484	143	19	a	a	DET
easat-2484	143	20	price	price	NOUN
easat-2484	143	21	is	be	AUX
easat-2484	143	22	not	not	PART
easat-2484	143	23	market	market	NOUN
easat-2484	143	24	.	.	PUNCT
easat-2484	144	1	if	if	SCONJ
easat-2484	144	2	during	during	ADP
easat-2484	144	3	the	the	DET
easat-2484	144	4	check	check	NOUN
easat-2484	144	5	of	of	ADP
easat-2484	144	6	the	the	DET
easat-2484	144	7	inventory	inventory	NOUN
easat-2484	144	8	tax	tax	NOUN
easat-2484	144	9	authorities	authority	NOUN
easat-2484	144	10	find	find	VERB
easat-2484	144	11	the	the	DET
easat-2484	144	12	absence	absence	NOUN
easat-2484	144	13	of	of	ADP
easat-2484	144	14	previously	previously	ADV
easat-2484	144	15	purchased	purchase	VERB
easat-2484	144	16	goods	good	NOUN
easat-2484	144	17	,	,	PUNCT
easat-2484	144	18	it	it	PRON
easat-2484	144	19	will	will	AUX
easat-2484	144	20	be	be	AUX
easat-2484	144	21	considered	consider	VERB
easat-2484	144	22	that	that	SCONJ
easat-2484	144	23	the	the	DET
easat-2484	144	24	goods	good	NOUN
easat-2484	144	25	were	be	AUX
easat-2484	144	26	used	use	VERB
easat-2484	144	27	in	in	ADP
easat-2484	144	28	the	the	DET
easat-2484	144	29	non	non	ADJ
easat-2484	144	30	-	-	ADJ
easat-2484	144	31	economic	economic	ADJ
easat-2484	144	32	activity	activity	NOUN
easat-2484	144	33	of	of	ADP
easat-2484	144	34	the	the	DET
easat-2484	144	35	taxpayer	taxpayer	NOUN
easat-2484	144	36	(	(	PUNCT
easat-2484	144	37	except	except	SCONJ
easat-2484	144	38	for	for	ADP
easat-2484	144	39	the	the	DET
easat-2484	144	40	action	action	NOUN
easat-2484	144	41	of	of	ADP
easat-2484	144	42	force	force	NOUN
easat-2484	144	43	majeure	majeure	NOUN
easat-2484	144	44	)	)	PUNCT
easat-2484	144	45	.	.	PUNCT
easat-2484	145	1	2389	2389	NUM
easat-2484	145	2	edelweiss	edelweiss	PROPN
easat-2484	145	3	applied	apply	VERB
easat-2484	145	4	science	science	NOUN
easat-2484	145	5	and	and	CCONJ
easat-2484	145	6	technology	technology	NOUN
easat-2484	145	7	issn	issn	PROPN
easat-2484	145	8	:	:	PUNCT
easat-2484	145	9	2576	2576	NUM
easat-2484	145	10	-	-	SYM
easat-2484	145	11	8484	8484	NUM
easat-2484	145	12	vol	vol	NOUN
easat-2484	145	13	.	.	PROPN
easat-2484	145	14	8	8	NUM
easat-2484	145	15	,	,	PUNCT
easat-2484	145	16	no	no	INTJ
easat-2484	145	17	.	.	NOUN
easat-2484	146	1	6	6	NUM
easat-2484	146	2	:	:	SYM
easat-2484	146	3	2381	2381	NUM
easat-2484	146	4	-	-	SYM
easat-2484	146	5	2393	2393	NUM
easat-2484	146	6	,	,	PUNCT
easat-2484	146	7	2024	2024	NUM
easat-2484	146	8	doi	doi	NOUN
easat-2484	146	9	:	:	PUNCT
easat-2484	146	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	146	11	©	©	PROPN
easat-2484	146	12	2024	2024	NUM
easat-2484	146	13	by	by	ADP
easat-2484	146	14	the	the	DET
easat-2484	146	15	authors	author	NOUN
easat-2484	146	16	;	;	PUNCT
easat-2484	146	17	licensee	licensee	PROPN
easat-2484	146	18	learning	learning	NOUN
easat-2484	146	19	gate	gate	VERB
easat-2484	146	20	the	the	DET
easat-2484	146	21	supply	supply	NOUN
easat-2484	146	22	of	of	ADP
easat-2484	146	23	international	international	ADJ
easat-2484	146	24	technical	technical	ADJ
easat-2484	146	25	and	and	CCONJ
easat-2484	146	26	humanitarian	humanitarian	ADJ
easat-2484	146	27	aid	aid	NOUN
easat-2484	146	28	has	have	AUX
easat-2484	146	29	been	be	AUX
easat-2484	146	30	exempted	exempt	VERB
easat-2484	146	31	from	from	ADP
easat-2484	146	32	taxation	taxation	NOUN
easat-2484	146	33	.	.	PUNCT
easat-2484	147	1	operations	operation	NOUN
easat-2484	147	2	of	of	ADP
easat-2484	147	3	banks	bank	NOUN
easat-2484	147	4	and	and	CCONJ
easat-2484	147	5	other	other	ADJ
easat-2484	147	6	financial	financial	ADJ
easat-2484	147	7	institutions	institution	NOUN
easat-2484	147	8	with	with	ADP
easat-2484	147	9	the	the	DET
easat-2484	147	10	supply	supply	NOUN
easat-2484	147	11	of	of	ADP
easat-2484	147	12	property	property	NOUN
easat-2484	147	13	,	,	PUNCT
easat-2484	147	14	acquired	acquire	VERB
easat-2484	147	15	by	by	ADP
easat-2484	147	16	them	they	PRON
easat-2484	147	17	as	as	ADP
easat-2484	147	18	a	a	DET
easat-2484	147	19	result	result	NOUN
easat-2484	147	20	of	of	ADP
easat-2484	147	21	foreclosure	foreclosure	NOUN
easat-2484	147	22	on	on	ADP
easat-2484	147	23	such	such	ADJ
easat-2484	147	24	property	property	NOUN
easat-2484	147	25	,	,	PUNCT
easat-2484	147	26	are	be	AUX
easat-2484	147	27	exempted	exempt	VERB
easat-2484	147	28	from	from	ADP
easat-2484	147	29	taxation	taxation	NOUN
easat-2484	147	30	;	;	PUNCT
easat-2484	147	31	the	the	DET
easat-2484	147	32	tax	tax	NOUN
easat-2484	147	33	base	base	NOUN
easat-2484	147	34	is	be	AUX
easat-2484	147	35	the	the	DET
easat-2484	147	36	positive	positive	ADJ
easat-2484	147	37	difference	difference	NOUN
easat-2484	147	38	between	between	ADP
easat-2484	147	39	the	the	DET
easat-2484	147	40	supply	supply	NOUN
easat-2484	147	41	price	price	NOUN
easat-2484	147	42	and	and	CCONJ
easat-2484	147	43	the	the	DET
easat-2484	147	44	purchase	purchase	NOUN
easat-2484	147	45	price	price	NOUN
easat-2484	147	46	of	of	ADP
easat-2484	147	47	such	such	ADJ
easat-2484	147	48	property	property	NOUN
easat-2484	147	49	.	.	PUNCT
easat-2484	148	1	the	the	DET
easat-2484	148	2	right	right	NOUN
easat-2484	148	3	to	to	ADP
easat-2484	148	4	a	a	DET
easat-2484	148	5	tax	tax	NOUN
easat-2484	148	6	credit	credit	NOUN
easat-2484	148	7	,	,	PUNCT
easat-2484	148	8	which	which	PRON
easat-2484	148	9	arises	arise	VERB
easat-2484	148	10	as	as	ADP
easat-2484	148	11	a	a	DET
easat-2484	148	12	result	result	NOUN
easat-2484	148	13	of	of	ADP
easat-2484	148	14	the	the	DET
easat-2484	148	15	preparation	preparation	NOUN
easat-2484	148	16	of	of	ADP
easat-2484	148	17	a	a	DET
easat-2484	148	18	correction	correction	NOUN
easat-2484	148	19	calculation	calculation	NOUN
easat-2484	148	20	,	,	PUNCT
easat-2484	148	21	which	which	PRON
easat-2484	148	22	was	be	AUX
easat-2484	148	23	belatedly	belatedly	ADV
easat-2484	148	24	entered	enter	VERB
easat-2484	148	25	into	into	ADP
easat-2484	148	26	the	the	DET
easat-2484	148	27	unified	unified	ADJ
easat-2484	148	28	register	register	NOUN
easat-2484	148	29	of	of	ADP
easat-2484	148	30	tax	tax	NOUN
easat-2484	148	31	invoices	invoice	NOUN
easat-2484	148	32	,	,	PUNCT
easat-2484	148	33	can	can	AUX
easat-2484	148	34	be	be	AUX
easat-2484	148	35	used	use	VERB
easat-2484	148	36	within	within	ADP
easat-2484	148	37	365	365	NUM
easat-2484	148	38	days	day	NOUN
easat-2484	148	39	from	from	ADP
easat-2484	148	40	the	the	DET
easat-2484	148	41	moment	moment	NOUN
easat-2484	148	42	of	of	ADP
easat-2484	148	43	preparation	preparation	NOUN
easat-2484	148	44	of	of	ADP
easat-2484	148	45	such	such	DET
easat-2484	148	46	a	a	DET
easat-2484	148	47	correction	correction	NOUN
easat-2484	148	48	calculation	calculation	NOUN
easat-2484	148	49	(	(	PUNCT
easat-2484	148	50	previously	previously	ADV
easat-2484	148	51	this	this	DET
easat-2484	148	52	right	right	NOUN
easat-2484	148	53	existed	exist	VERB
easat-2484	148	54	only	only	ADV
easat-2484	148	55	for	for	ADP
easat-2484	148	56	tax	tax	NOUN
easat-2484	148	57	invoices	invoice	NOUN
easat-2484	148	58	)	)	PUNCT
easat-2484	148	59	.	.	PUNCT
easat-2484	149	1	the	the	DET
easat-2484	149	2	procedure	procedure	NOUN
easat-2484	149	3	for	for	ADP
easat-2484	149	4	budget	budget	NOUN
easat-2484	149	5	reimbursement	reimbursement	NOUN
easat-2484	149	6	has	have	AUX
easat-2484	149	7	been	be	AUX
easat-2484	149	8	changed	change	VERB
easat-2484	149	9	,	,	PUNCT
easat-2484	149	10	namely	namely	ADV
easat-2484	149	11	,	,	PUNCT
easat-2484	149	12	the	the	DET
easat-2484	149	13	criteria	criterion	NOUN
easat-2484	149	14	for	for	ADP
easat-2484	149	15	receiving	receive	VERB
easat-2484	149	16	budget	budget	NOUN
easat-2484	149	17	reimbursement	reimbursement	NOUN
easat-2484	149	18	have	have	AUX
easat-2484	149	19	been	be	AUX
easat-2484	149	20	cancelled	cancel	VERB
easat-2484	149	21	:	:	PUNCT
easat-2484	149	22	•	•	SCONJ
easat-2484	149	23	the	the	DET
easat-2484	149	24	taxpayer	taxpayer	NOUN
easat-2484	149	25	had	have	VERB
easat-2484	149	26	to	to	PART
easat-2484	149	27	be	be	AUX
easat-2484	149	28	registered	register	VERB
easat-2484	149	29	as	as	ADP
easat-2484	149	30	a	a	DET
easat-2484	149	31	vat	vat	NOUN
easat-2484	149	32	payer	payer	NOUN
easat-2484	149	33	for	for	ADP
easat-2484	149	34	at	at	ADV
easat-2484	149	35	least	least	ADV
easat-2484	149	36	12	12	NUM
easat-2484	149	37	calendar	calendar	NOUN
easat-2484	149	38	months	month	NOUN
easat-2484	149	39	before	before	ADP
easat-2484	149	40	the	the	DET
easat-2484	149	41	month	month	NOUN
easat-2484	149	42	following	following	ADP
easat-2484	149	43	which	which	PRON
easat-2484	149	44	the	the	DET
easat-2484	149	45	application	application	NOUN
easat-2484	149	46	for	for	ADP
easat-2484	149	47	budget	budget	NOUN
easat-2484	149	48	reimbursement	reimbursement	NOUN
easat-2484	149	49	is	be	AUX
easat-2484	149	50	submitted	submit	VERB
easat-2484	149	51	(	(	PUNCT
easat-2484	149	52	except	except	SCONJ
easat-2484	149	53	for	for	ADP
easat-2484	149	54	the	the	DET
easat-2484	149	55	accrual	accrual	ADJ
easat-2484	149	56	of	of	ADP
easat-2484	149	57	a	a	DET
easat-2484	149	58	tax	tax	NOUN
easat-2484	149	59	credit	credit	NOUN
easat-2484	149	60	as	as	ADP
easat-2484	149	61	a	a	DET
easat-2484	149	62	result	result	NOUN
easat-2484	149	63	of	of	ADP
easat-2484	149	64	the	the	DET
easat-2484	149	65	purchase	purchase	NOUN
easat-2484	149	66	or	or	CCONJ
easat-2484	149	67	construction	construction	NOUN
easat-2484	149	68	(	(	PUNCT
easat-2484	149	69	construction	construction	NOUN
easat-2484	149	70	)	)	PUNCT
easat-2484	149	71	of	of	ADP
easat-2484	149	72	fixed	fix	VERB
easat-2484	149	73	assets	asset	NOUN
easat-2484	149	74	)	)	PUNCT
easat-2484	149	75	;	;	PUNCT
easat-2484	149	76	•	•	ADP
easat-2484	149	77	the	the	DET
easat-2484	149	78	taxpayer	taxpayer	NOUN
easat-2484	149	79	was	be	AUX
easat-2484	149	80	supposed	suppose	VERB
easat-2484	149	81	to	to	PART
easat-2484	149	82	have	have	VERB
easat-2484	149	83	volumes	volume	NOUN
easat-2484	149	84	of	of	ADP
easat-2484	149	85	taxable	taxable	ADJ
easat-2484	149	86	operations	operation	NOUN
easat-2484	149	87	for	for	ADP
easat-2484	149	88	the	the	DET
easat-2484	149	89	last	last	ADJ
easat-2484	149	90	12	12	NUM
easat-2484	149	91	calendar	calendar	NOUN
easat-2484	149	92	months	month	NOUN
easat-2484	149	93	larger	large	ADJ
easat-2484	149	94	than	than	ADP
easat-2484	149	95	the	the	DET
easat-2484	149	96	declared	declare	VERB
easat-2484	149	97	amount	amount	NOUN
easat-2484	149	98	of	of	ADP
easat-2484	149	99	budget	budget	NOUN
easat-2484	149	100	reimbursement	reimbursement	NOUN
easat-2484	149	101	.	.	PUNCT
easat-2484	150	1	•	•	PUNCT
easat-2484	150	2	as	as	ADP
easat-2484	150	3	of	of	ADP
easat-2484	150	4	february	february	PROPN
easat-2484	150	5	1	1	NUM
easat-2484	150	6	,	,	PUNCT
easat-2484	150	7	2016	2016	NUM
easat-2484	150	8	,	,	PUNCT
easat-2484	150	9	the	the	DET
easat-2484	150	10	norms	norm	NOUN
easat-2484	150	11	for	for	ADP
easat-2484	150	12	automatic	automatic	ADJ
easat-2484	150	13	budget	budget	NOUN
easat-2484	150	14	reimbursement	reimbursement	NOUN
easat-2484	150	15	have	have	AUX
easat-2484	150	16	become	become	VERB
easat-2484	150	17	invalid	invalid	ADJ
easat-2484	150	18	.	.	PUNCT
easat-2484	151	1	since	since	SCONJ
easat-2484	151	2	then	then	ADV
easat-2484	151	3	,	,	PUNCT
easat-2484	151	4	two	two	NUM
easat-2484	151	5	registers	register	NOUN
easat-2484	151	6	have	have	AUX
easat-2484	151	7	been	be	AUX
easat-2484	151	8	created	create	VERB
easat-2484	151	9	:	:	PUNCT
easat-2484	151	10	•	•	NUM
easat-2484	151	11	register	register	NOUN
easat-2484	151	12	of	of	ADP
easat-2484	151	13	applications	application	NOUN
easat-2484	151	14	for	for	ADP
easat-2484	151	15	the	the	DET
easat-2484	151	16	return	return	NOUN
easat-2484	151	17	of	of	ADP
easat-2484	151	18	the	the	DET
easat-2484	151	19	amount	amount	NOUN
easat-2484	151	20	of	of	ADP
easat-2484	151	21	budget	budget	NOUN
easat-2484	151	22	reimbursement	reimbursement	NOUN
easat-2484	151	23	to	to	ADP
easat-2484	151	24	taxpayers	taxpayer	NOUN
easat-2484	151	25	who	who	PRON
easat-2484	151	26	meet	meet	VERB
easat-2484	151	27	the	the	DET
easat-2484	151	28	criteria	criterion	NOUN
easat-2484	151	29	of	of	ADP
easat-2484	151	30	p.200.19	p.200.19	NOUN
easat-2484	151	31	art	art	NOUN
easat-2484	151	32	.	.	PUNCT
easat-2484	152	1	200	200	NUM
easat-2484	152	2	of	of	ADP
easat-2484	152	3	the	the	DET
easat-2484	152	4	tax	tax	NOUN
easat-2484	152	5	code	code	NOUN
easat-2484	152	6	of	of	ADP
easat-2484	152	7	ukraine	ukraine	NOUN
easat-2484	152	8	;	;	PUNCT
easat-2484	152	9	•	•	NUM
easat-2484	152	10	register	register	NOUN
easat-2484	152	11	of	of	ADP
easat-2484	152	12	applications	application	NOUN
easat-2484	152	13	for	for	ADP
easat-2484	152	14	the	the	DET
easat-2484	152	15	return	return	NOUN
easat-2484	152	16	of	of	ADP
easat-2484	152	17	the	the	DET
easat-2484	152	18	amount	amount	NOUN
easat-2484	152	19	of	of	ADP
easat-2484	152	20	budget	budget	NOUN
easat-2484	152	21	reimbursement	reimbursement	NOUN
easat-2484	152	22	to	to	ADP
easat-2484	152	23	taxpayers	taxpayer	NOUN
easat-2484	152	24	who	who	PRON
easat-2484	152	25	do	do	AUX
easat-2484	152	26	not	not	PART
easat-2484	152	27	meet	meet	VERB
easat-2484	152	28	the	the	DET
easat-2484	152	29	criteria	criterion	NOUN
easat-2484	152	30	of	of	ADP
easat-2484	152	31	p.	p.	NOUN
easat-2484	152	32	200.19	200.19	NUM
easat-2484	152	33	art	art	NOUN
easat-2484	152	34	.	.	PUNCT
easat-2484	153	1	200	200	NUM
easat-2484	153	2	of	of	ADP
easat-2484	153	3	the	the	DET
easat-2484	153	4	tax	tax	NOUN
easat-2484	153	5	code	code	NOUN
easat-2484	153	6	of	of	ADP
easat-2484	153	7	ukraine	ukraine	PROPN
easat-2484	153	8	.	.	PUNCT
easat-2484	154	1	both	both	DET
easat-2484	154	2	registers	register	NOUN
easat-2484	154	3	are	be	AUX
easat-2484	154	4	public	public	ADJ
easat-2484	154	5	and	and	CCONJ
easat-2484	154	6	are	be	AUX
easat-2484	154	7	updated	update	VERB
easat-2484	154	8	daily	daily	ADV
easat-2484	154	9	on	on	ADP
easat-2484	154	10	the	the	DET
easat-2484	154	11	website	website	NOUN
easat-2484	154	12	of	of	ADP
easat-2484	154	13	the	the	DET
easat-2484	154	14	state	state	NOUN
easat-2484	154	15	fiscal	fiscal	ADJ
easat-2484	154	16	service	service	NOUN
easat-2484	154	17	of	of	ADP
easat-2484	154	18	ukraine	ukraine	PROPN
easat-2484	154	19	.	.	PUNCT
easat-2484	155	1	budget	budget	NOUN
easat-2484	155	2	reimbursement	reimbursement	NOUN
easat-2484	155	3	is	be	AUX
easat-2484	155	4	carried	carry	VERB
easat-2484	155	5	out	out	ADP
easat-2484	155	6	in	in	ADP
easat-2484	155	7	chronological	chronological	ADJ
easat-2484	155	8	order	order	NOUN
easat-2484	155	9	of	of	ADP
easat-2484	155	10	submission	submission	NOUN
easat-2484	155	11	of	of	ADP
easat-2484	155	12	applications	application	NOUN
easat-2484	155	13	to	to	ADP
easat-2484	155	14	each	each	DET
easat-2484	155	15	register	register	NOUN
easat-2484	155	16	.	.	PUNCT
easat-2484	156	1	therefore	therefore	ADV
easat-2484	156	2	,	,	PUNCT
easat-2484	156	3	any	any	DET
easat-2484	156	4	taxpayer	taxpayer	NOUN
easat-2484	156	5	who	who	PRON
easat-2484	156	6	has	have	AUX
easat-2484	156	7	received	receive	VERB
easat-2484	156	8	a	a	DET
easat-2484	156	9	negative	negative	ADJ
easat-2484	156	10	vat	vat	NOUN
easat-2484	156	11	value	value	NOUN
easat-2484	156	12	and	and	CCONJ
easat-2484	156	13	has	have	AUX
easat-2484	156	14	undergone	undergo	VERB
easat-2484	156	15	a	a	DET
easat-2484	156	16	desk	desk	NOUN
easat-2484	156	17	audit	audit	NOUN
easat-2484	156	18	will	will	AUX
easat-2484	156	19	be	be	AUX
easat-2484	156	20	able	able	ADJ
easat-2484	156	21	to	to	PART
easat-2484	156	22	receive	receive	VERB
easat-2484	156	23	reimbursement	reimbursement	NOUN
easat-2484	156	24	.	.	PUNCT
easat-2484	157	1	the	the	DET
easat-2484	157	2	actual	actual	ADJ
easat-2484	157	3	reimbursement	reimbursement	NOUN
easat-2484	157	4	will	will	AUX
easat-2484	157	5	depend	depend	VERB
easat-2484	157	6	on	on	ADP
easat-2484	157	7	how	how	SCONJ
easat-2484	157	8	the	the	DET
easat-2484	157	9	newly	newly	ADV
easat-2484	157	10	introduced	introduce	VERB
easat-2484	157	11	registers	register	NOUN
easat-2484	157	12	will	will	AUX
easat-2484	157	13	function	function	VERB
easat-2484	157	14	in	in	ADP
easat-2484	157	15	practice	practice	NOUN
easat-2484	157	16	.	.	PUNCT
easat-2484	158	1	although	although	SCONJ
easat-2484	158	2	the	the	DET
easat-2484	158	3	norms	norm	NOUN
easat-2484	158	4	of	of	ADP
easat-2484	158	5	the	the	DET
easat-2484	158	6	tax	tax	NOUN
easat-2484	158	7	code	code	NOUN
easat-2484	158	8	of	of	ADP
easat-2484	158	9	ukraine	ukraine	PROPN
easat-2484	158	10	do	do	AUX
easat-2484	158	11	not	not	PART
easat-2484	158	12	give	give	VERB
easat-2484	158	13	preference	preference	NOUN
easat-2484	158	14	to	to	ADP
easat-2484	158	15	any	any	PRON
easat-2484	158	16	of	of	ADP
easat-2484	158	17	the	the	DET
easat-2484	158	18	registers	register	NOUN
easat-2484	158	19	,	,	PUNCT
easat-2484	158	20	it	it	PRON
easat-2484	158	21	is	be	AUX
easat-2484	158	22	predicted	predict	VERB
easat-2484	158	23	that	that	SCONJ
easat-2484	158	24	in	in	ADP
easat-2484	158	25	the	the	DET
easat-2484	158	26	future	future	NOUN
easat-2484	158	27	such	such	DET
easat-2484	158	28	an	an	DET
easat-2484	158	29	advantage	advantage	NOUN
easat-2484	158	30	will	will	AUX
easat-2484	158	31	be	be	AUX
easat-2484	158	32	given	give	VERB
easat-2484	158	33	to	to	ADP
easat-2484	158	34	taxpayers	taxpayer	NOUN
easat-2484	158	35	who	who	PRON
easat-2484	158	36	fall	fall	VERB
easat-2484	158	37	into	into	ADP
easat-2484	158	38	the	the	DET
easat-2484	158	39	register	register	NOUN
easat-2484	158	40	of	of	ADP
easat-2484	158	41	applications	application	NOUN
easat-2484	158	42	that	that	PRON
easat-2484	158	43	meet	meet	VERB
easat-2484	158	44	the	the	DET
easat-2484	158	45	criteria	criterion	NOUN
easat-2484	158	46	of	of	ADP
easat-2484	158	47	p.	p.	NOUN
easat-2484	158	48	200	200	NUM
easat-2484	158	49	,	,	PUNCT
easat-2484	158	50	19	19	NUM
easat-2484	158	51	art	art	NOUN
easat-2484	158	52	.	.	PUNCT
easat-2484	159	1	of	of	ADP
easat-2484	159	2	the	the	DET
easat-2484	159	3	tax	tax	NOUN
easat-2484	159	4	code	code	NOUN
easat-2484	159	5	of	of	ADP
easat-2484	159	6	ukraine	ukraine	PROPN
easat-2484	159	7	.	.	PUNCT
easat-2484	160	1	budget	budget	NOUN
easat-2484	160	2	reimbursement	reimbursement	NOUN
easat-2484	160	3	from	from	ADP
easat-2484	160	4	vat	vat	NOUN
easat-2484	160	5	is	be	AUX
easat-2484	160	6	now	now	ADV
easat-2484	160	7	aimed	aim	VERB
easat-2484	160	8	at	at	ADP
easat-2484	160	9	benefiting	benefit	VERB
easat-2484	160	10	the	the	DET
easat-2484	160	11	payment	payment	NOUN
easat-2484	160	12	of	of	ADP
easat-2484	160	13	monetary	monetary	ADJ
easat-2484	160	14	obligations	obligation	NOUN
easat-2484	160	15	or	or	CCONJ
easat-2484	160	16	tax	tax	NOUN
easat-2484	160	17	debt	debt	NOUN
easat-2484	160	18	for	for	ADP
easat-2484	160	19	other	other	ADJ
easat-2484	160	20	payments	payment	NOUN
easat-2484	160	21	made	make	VERB
easat-2484	160	22	to	to	ADP
easat-2484	160	23	the	the	DET
easat-2484	160	24	state	state	NOUN
easat-2484	160	25	budget	budget	NOUN
easat-2484	160	26	.	.	PUNCT
easat-2484	161	1	at	at	ADP
easat-2484	161	2	the	the	DET
easat-2484	161	3	moment	moment	NOUN
easat-2484	161	4	,	,	PUNCT
easat-2484	161	5	fiscal	fiscal	ADJ
easat-2484	161	6	authorities	authority	NOUN
easat-2484	161	7	do	do	AUX
easat-2484	161	8	not	not	PART
easat-2484	161	9	yet	yet	ADV
easat-2484	161	10	have	have	VERB
easat-2484	161	11	positions	position	NOUN
easat-2484	161	12	on	on	ADP
easat-2484	161	13	this	this	DET
easat-2484	161	14	issue	issue	NOUN
easat-2484	161	15	,	,	PUNCT
easat-2484	161	16	but	but	CCONJ
easat-2484	161	17	a	a	DET
easat-2484	161	18	systematic	systematic	ADJ
easat-2484	161	19	analysis	analysis	NOUN
easat-2484	161	20	of	of	ADP
easat-2484	161	21	this	this	DET
easat-2484	161	22	norm	norm	NOUN
easat-2484	161	23	shows	show	VERB
easat-2484	161	24	that	that	SCONJ
easat-2484	161	25	a	a	DET
easat-2484	161	26	negative	negative	ADJ
easat-2484	161	27	value	value	NOUN
easat-2484	161	28	from	from	ADP
easat-2484	161	29	vat	vat	NOUN
easat-2484	161	30	can	can	AUX
easat-2484	161	31	be	be	AUX
easat-2484	161	32	credited	credit	VERB
easat-2484	161	33	against	against	ADP
easat-2484	161	34	other	other	ADJ
easat-2484	161	35	taxes	taxis	NOUN
easat-2484	161	36	(	(	PUNCT
easat-2484	161	37	including	include	VERB
easat-2484	161	38	income	income	NOUN
easat-2484	161	39	tax	tax	NOUN
easat-2484	161	40	)	)	PUNCT
easat-2484	161	41	.	.	PUNCT
easat-2484	162	1	such	such	DET
easat-2484	162	2	an	an	DET
easat-2484	162	3	amount	amount	NOUN
easat-2484	162	4	can	can	AUX
easat-2484	162	5	be	be	AUX
easat-2484	162	6	credited	credit	VERB
easat-2484	162	7	by	by	ADP
easat-2484	162	8	the	the	DET
easat-2484	162	9	controlling	control	VERB
easat-2484	162	10	body	body	NOUN
easat-2484	162	11	to	to	ADP
easat-2484	162	12	the	the	DET
easat-2484	162	13	account	account	NOUN
easat-2484	162	14	of	of	ADP
easat-2484	162	15	other	other	ADJ
easat-2484	162	16	payments	payment	NOUN
easat-2484	162	17	after	after	ADP
easat-2484	162	18	conducting	conduct	VERB
easat-2484	162	19	a	a	DET
easat-2484	162	20	desk	desk	NOUN
easat-2484	162	21	audit	audit	NOUN
easat-2484	162	22	.	.	PUNCT
easat-2484	163	1	until	until	ADP
easat-2484	163	2	january	january	PROPN
easat-2484	163	3	1	1	NUM
easat-2484	163	4	,	,	PUNCT
easat-2484	163	5	2017	2017	NUM
easat-2484	163	6	,	,	PUNCT
easat-2484	163	7	a	a	DET
easat-2484	163	8	special	special	ADJ
easat-2484	163	9	tax	tax	NOUN
easat-2484	163	10	regime	regime	NOUN
easat-2484	163	11	was	be	AUX
easat-2484	163	12	maintained	maintain	VERB
easat-2484	163	13	for	for	ADP
easat-2484	163	14	agricultural	agricultural	ADJ
easat-2484	163	15	producers	producer	NOUN
easat-2484	163	16	.	.	PUNCT
easat-2484	164	1	the	the	DET
easat-2484	164	2	distribution	distribution	NOUN
easat-2484	164	3	of	of	ADP
easat-2484	164	4	the	the	DET
easat-2484	164	5	vat	vat	NOUN
easat-2484	164	6	tax	tax	NOUN
easat-2484	164	7	liability	liability	NOUN
easat-2484	164	8	between	between	ADP
easat-2484	164	9	the	the	DET
easat-2484	164	10	budget	budget	NOUN
easat-2484	164	11	and	and	CCONJ
easat-2484	164	12	the	the	DET
easat-2484	164	13	special	special	ADJ
easat-2484	164	14	account	account	NOUN
easat-2484	164	15	was	be	AUX
easat-2484	164	16	tied	tie	VERB
easat-2484	164	17	to	to	ADP
easat-2484	164	18	the	the	DET
easat-2484	164	19	type	type	NOUN
easat-2484	164	20	of	of	ADP
easat-2484	164	21	activity	activity	NOUN
easat-2484	164	22	of	of	ADP
easat-2484	164	23	the	the	DET
easat-2484	164	24	agricultural	agricultural	ADJ
easat-2484	164	25	producer	producer	NOUN
easat-2484	164	26	.	.	PUNCT
easat-2484	165	1	based	base	VERB
easat-2484	165	2	on	on	ADP
easat-2484	165	3	this	this	DET
easat-2484	165	4	research	research	NOUN
easat-2484	165	5	,	,	PUNCT
easat-2484	165	6	need	need	VERB
easat-2484	165	7	to	to	PART
easat-2484	165	8	make	make	VERB
easat-2484	165	9	the	the	DET
easat-2484	165	10	following	follow	VERB
easat-2484	165	11	adjustments	adjustment	NOUN
easat-2484	165	12	(	(	PUNCT
easat-2484	165	13	figure	figure	NOUN
easat-2484	165	14	2	2	NUM
easat-2484	165	15	)	)	PUNCT
easat-2484	165	16	.	.	PUNCT
easat-2484	166	1	2390	2390	NUM
easat-2484	166	2	edelweiss	edelweiss	PROPN
easat-2484	166	3	applied	apply	VERB
easat-2484	166	4	science	science	NOUN
easat-2484	166	5	and	and	CCONJ
easat-2484	166	6	technology	technology	NOUN
easat-2484	166	7	issn	issn	PROPN
easat-2484	166	8	:	:	PUNCT
easat-2484	166	9	2576	2576	NUM
easat-2484	166	10	-	-	SYM
easat-2484	166	11	8484	8484	NUM
easat-2484	166	12	vol	vol	NOUN
easat-2484	166	13	.	.	PROPN
easat-2484	166	14	8	8	NUM
easat-2484	166	15	,	,	PUNCT
easat-2484	166	16	no	no	INTJ
easat-2484	166	17	.	.	NOUN
easat-2484	167	1	6	6	NUM
easat-2484	167	2	:	:	SYM
easat-2484	167	3	2381	2381	NUM
easat-2484	167	4	-	-	SYM
easat-2484	167	5	2393	2393	NUM
easat-2484	167	6	,	,	PUNCT
easat-2484	167	7	2024	2024	NUM
easat-2484	167	8	doi	doi	NOUN
easat-2484	167	9	:	:	PUNCT
easat-2484	167	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	167	11	©	©	PROPN
easat-2484	167	12	2024	2024	NUM
easat-2484	167	13	by	by	ADP
easat-2484	167	14	the	the	DET
easat-2484	167	15	authors	author	NOUN
easat-2484	167	16	;	;	PUNCT
easat-2484	167	17	licensee	licensee	PROPN
easat-2484	167	18	learning	learn	VERB
easat-2484	167	19	gate	gate	NOUN
easat-2484	167	20	figure	figure	NOUN
easat-2484	167	21	2	2	NUM
easat-2484	167	22	.	.	PUNCT
easat-2484	167	23	strategic	strategic	ADJ
easat-2484	167	24	recommendations	recommendation	NOUN
easat-2484	167	25	for	for	ADP
easat-2484	167	26	enhancing	enhance	VERB
easat-2484	167	27	corporate	corporate	ADJ
easat-2484	167	28	income	income	NOUN
easat-2484	167	29	tax	tax	NOUN
easat-2484	167	30	policy	policy	NOUN
easat-2484	167	31	in	in	ADP
easat-2484	167	32	ukraine	ukraine	NOUN
easat-2484	167	33	.	.	PUNCT
easat-2484	168	1	in	in	ADP
easat-2484	168	2	more	more	ADJ
easat-2484	168	3	detail	detail	NOUN
easat-2484	168	4	,	,	PUNCT
easat-2484	168	5	1	1	X
easat-2484	168	6	)	)	PUNCT
easat-2484	168	7	the	the	DET
easat-2484	168	8	ukrainian	ukrainian	ADJ
easat-2484	168	9	government	government	NOUN
easat-2484	168	10	should	should	AUX
easat-2484	168	11	consider	consider	VERB
easat-2484	168	12	periodic	periodic	ADJ
easat-2484	168	13	reviews	review	NOUN
easat-2484	168	14	of	of	ADP
easat-2484	168	15	the	the	DET
easat-2484	168	16	corporate	corporate	ADJ
easat-2484	168	17	income	income	NOUN
easat-2484	168	18	tax	tax	NOUN
easat-2484	168	19	rate	rate	NOUN
easat-2484	168	20	to	to	PART
easat-2484	168	21	ensure	ensure	VERB
easat-2484	168	22	it	it	PRON
easat-2484	168	23	remains	remain	VERB
easat-2484	168	24	competitive	competitive	ADJ
easat-2484	168	25	compared	compare	VERB
easat-2484	168	26	to	to	ADP
easat-2484	168	27	regional	regional	ADJ
easat-2484	168	28	peers	peer	NOUN
easat-2484	168	29	.	.	PUNCT
easat-2484	169	1	adjustments	adjustment	NOUN
easat-2484	169	2	may	may	AUX
easat-2484	169	3	be	be	AUX
easat-2484	169	4	necessary	necessary	ADJ
easat-2484	169	5	to	to	PART
easat-2484	169	6	stimulate	stimulate	VERB
easat-2484	169	7	investment	investment	NOUN
easat-2484	169	8	and	and	CCONJ
easat-2484	169	9	support	support	VERB
easat-2484	169	10	economic	economic	ADJ
easat-2484	169	11	recovery	recovery	NOUN
easat-2484	169	12	;	;	PUNCT
easat-2484	169	13	2	2	X
easat-2484	169	14	)	)	PUNCT
easat-2484	169	15	implement	implement	VERB
easat-2484	169	16	targeted	target	VERB
easat-2484	169	17	tax	tax	NOUN
easat-2484	169	18	incentives	incentive	NOUN
easat-2484	169	19	for	for	ADP
easat-2484	169	20	sectors	sector	NOUN
easat-2484	169	21	critical	critical	ADJ
easat-2484	169	22	to	to	ADP
easat-2484	169	23	economic	economic	ADJ
easat-2484	169	24	recovery	recovery	NOUN
easat-2484	169	25	,	,	PUNCT
easat-2484	169	26	such	such	ADJ
easat-2484	169	27	as	as	ADP
easat-2484	169	28	technology	technology	NOUN
easat-2484	169	29	,	,	PUNCT
easat-2484	169	30	renewable	renewable	ADJ
easat-2484	169	31	energy	energy	NOUN
easat-2484	169	32	,	,	PUNCT
easat-2484	169	33	and	and	CCONJ
easat-2484	169	34	manufacturing	manufacturing	NOUN
easat-2484	169	35	.	.	PUNCT
easat-2484	170	1	this	this	PRON
easat-2484	170	2	could	could	AUX
easat-2484	170	3	help	help	VERB
easat-2484	170	4	drive	drive	VERB
easat-2484	170	5	innovation	innovation	NOUN
easat-2484	170	6	and	and	CCONJ
easat-2484	170	7	job	job	NOUN
easat-2484	170	8	creation	creation	NOUN
easat-2484	170	9	;	;	PUNCT
easat-2484	170	10	3	3	X
easat-2484	170	11	)	)	PUNCT
easat-2484	170	12	improving	improve	VERB
easat-2484	170	13	tax	tax	NOUN
easat-2484	170	14	compliance	compliance	NOUN
easat-2484	170	15	and	and	CCONJ
easat-2484	170	16	administration	administration	NOUN
easat-2484	170	17	can	can	AUX
easat-2484	170	18	increase	increase	VERB
easat-2484	170	19	revenue	revenue	NOUN
easat-2484	170	20	without	without	ADP
easat-2484	170	21	raising	raise	VERB
easat-2484	170	22	tax	tax	NOUN
easat-2484	170	23	rates	rate	NOUN
easat-2484	170	24	.	.	PUNCT
easat-2484	171	1	streamlining	streamline	VERB
easat-2484	171	2	processes	process	NOUN
easat-2484	171	3	and	and	CCONJ
easat-2484	171	4	reducing	reduce	VERB
easat-2484	171	5	bureaucratic	bureaucratic	ADJ
easat-2484	171	6	hurdles	hurdle	NOUN
easat-2484	171	7	will	will	AUX
easat-2484	171	8	encourage	encourage	VERB
easat-2484	171	9	businesses	business	NOUN
easat-2484	171	10	to	to	PART
easat-2484	171	11	comply	comply	VERB
easat-2484	171	12	with	with	ADP
easat-2484	171	13	tax	tax	NOUN
easat-2484	171	14	regulations	regulation	NOUN
easat-2484	171	15	;	;	PUNCT
easat-2484	171	16	4	4	X
easat-2484	171	17	)	)	PUNCT
easat-2484	171	18	continuous	continuous	ADJ
easat-2484	171	19	dialogue	dialogue	NOUN
easat-2484	171	20	with	with	ADP
easat-2484	171	21	the	the	DET
easat-2484	171	22	business	business	NOUN
easat-2484	171	23	community	community	NOUN
easat-2484	171	24	and	and	CCONJ
easat-2484	171	25	stakeholders	stakeholder	NOUN
easat-2484	171	26	is	be	AUX
easat-2484	171	27	essential	essential	ADJ
easat-2484	171	28	to	to	PART
easat-2484	171	29	understand	understand	VERB
easat-2484	171	30	their	their	PRON
easat-2484	171	31	needs	need	NOUN
easat-2484	171	32	and	and	CCONJ
easat-2484	171	33	challenges	challenge	NOUN
easat-2484	171	34	.	.	PUNCT
easat-2484	172	1	this	this	DET
easat-2484	172	2	engagement	engagement	NOUN
easat-2484	172	3	can	can	AUX
easat-2484	172	4	inform	inform	VERB
easat-2484	172	5	more	more	ADV
easat-2484	172	6	effective	effective	ADJ
easat-2484	172	7	tax	tax	NOUN
easat-2484	172	8	policies	policy	NOUN
easat-2484	172	9	that	that	PRON
easat-2484	172	10	support	support	VERB
easat-2484	172	11	growth	growth	NOUN
easat-2484	172	12	while	while	SCONJ
easat-2484	172	13	ensuring	ensure	VERB
easat-2484	172	14	fair	fair	ADJ
easat-2484	172	15	contributions	contribution	NOUN
easat-2484	172	16	to	to	ADP
easat-2484	172	17	public	public	ADJ
easat-2484	172	18	finances	finance	NOUN
easat-2484	172	19	.	.	PUNCT
easat-2484	173	1	by	by	ADP
easat-2484	173	2	adopting	adopt	VERB
easat-2484	173	3	these	these	DET
easat-2484	173	4	recommendations	recommendation	NOUN
easat-2484	173	5	,	,	PUNCT
easat-2484	173	6	ukraine	ukraine	PROPN
easat-2484	173	7	can	can	AUX
easat-2484	173	8	create	create	VERB
easat-2484	173	9	a	a	DET
easat-2484	173	10	more	more	ADV
easat-2484	173	11	conducive	conducive	ADJ
easat-2484	173	12	environment	environment	NOUN
easat-2484	173	13	for	for	ADP
easat-2484	173	14	business	business	NOUN
easat-2484	173	15	growth	growth	NOUN
easat-2484	173	16	,	,	PUNCT
easat-2484	173	17	ultimately	ultimately	ADV
easat-2484	173	18	leading	lead	VERB
easat-2484	173	19	to	to	ADP
easat-2484	173	20	enhanced	enhance	VERB
easat-2484	173	21	economic	economic	ADJ
easat-2484	173	22	stability	stability	NOUN
easat-2484	173	23	and	and	CCONJ
easat-2484	173	24	prosperity	prosperity	NOUN
easat-2484	173	25	.	.	PUNCT
easat-2484	174	1	the	the	DET
easat-2484	174	2	analysis	analysis	NOUN
easat-2484	174	3	was	be	AUX
easat-2484	174	4	conducted	conduct	VERB
easat-2484	174	5	on	on	ADP
easat-2484	174	6	the	the	DET
easat-2484	174	7	creation	creation	NOUN
easat-2484	174	8	and	and	CCONJ
easat-2484	174	9	improvement	improvement	NOUN
easat-2484	174	10	of	of	ADP
easat-2484	174	11	economic	economic	ADJ
easat-2484	174	12	indicators	indicator	NOUN
easat-2484	174	13	and	and	CCONJ
easat-2484	174	14	legal	legal	ADJ
easat-2484	174	15	principles	principle	NOUN
easat-2484	174	16	of	of	ADP
easat-2484	174	17	taxation	taxation	NOUN
easat-2484	174	18	of	of	ADP
easat-2484	174	19	business	business	NOUN
easat-2484	174	20	entities	entity	NOUN
easat-2484	174	21	’	'	PUNCT
easat-2484	174	22	income	income	NOUN
easat-2484	174	23	has	have	AUX
easat-2484	174	24	allowed	allow	VERB
easat-2484	174	25	us	we	PRON
easat-2484	174	26	to	to	PART
easat-2484	174	27	generalize	generalize	VERB
easat-2484	174	28	and	and	CCONJ
easat-2484	174	29	systematize	systematize	VERB
easat-2484	174	30	changes	change	NOUN
easat-2484	174	31	in	in	ADP
easat-2484	174	32	tax	tax	NOUN
easat-2484	174	33	legislation	legislation	NOUN
easat-2484	174	34	regarding	regard	VERB
easat-2484	174	35	the	the	DET
easat-2484	174	36	taxation	taxation	NOUN
easat-2484	174	37	of	of	ADP
easat-2484	174	38	business	business	NOUN
easat-2484	174	39	entities	entity	NOUN
easat-2484	174	40	’	'	PUNCT
easat-2484	174	41	profits	profit	NOUN
easat-2484	174	42	.	.	PUNCT
easat-2484	175	1	as	as	SCONJ
easat-2484	175	2	we	we	PRON
easat-2484	175	3	can	can	AUX
easat-2484	175	4	see	see	VERB
easat-2484	175	5	,	,	PUNCT
easat-2484	175	6	during	during	ADP
easat-2484	175	7	its	its	PRON
easat-2484	175	8	independence	independence	NOUN
easat-2484	175	9	,	,	PUNCT
easat-2484	175	10	ukraine	ukraine	PROPN
easat-2484	175	11	has	have	AUX
easat-2484	175	12	partially	partially	ADV
easat-2484	175	13	aligned	align	VERB
easat-2484	175	14	its	its	PRON
easat-2484	175	15	taxation	taxation	NOUN
easat-2484	175	16	practice	practice	NOUN
easat-2484	175	17	with	with	ADP
easat-2484	175	18	that	that	PRON
easat-2484	175	19	of	of	ADP
easat-2484	175	20	european	european	ADJ
easat-2484	175	21	countries	country	NOUN
easat-2484	175	22	.	.	PUNCT
easat-2484	176	1	the	the	DET
easat-2484	176	2	main	main	ADJ
easat-2484	176	3	feature	feature	NOUN
easat-2484	176	4	of	of	ADP
easat-2484	176	5	this	this	DET
easat-2484	176	6	convergence	convergence	NOUN
easat-2484	176	7	was	be	AUX
easat-2484	176	8	the	the	DET
easat-2484	176	9	gradual	gradual	ADJ
easat-2484	176	10	reduction	reduction	NOUN
easat-2484	176	11	of	of	ADP
easat-2484	176	12	the	the	DET
easat-2484	176	13	tax	tax	NOUN
easat-2484	176	14	burden	burden	NOUN
easat-2484	176	15	on	on	ADP
easat-2484	176	16	business	business	NOUN
easat-2484	176	17	entities	entity	NOUN
easat-2484	176	18	by	by	ADP
easat-2484	176	19	establishing	establish	VERB
easat-2484	176	20	tax	tax	NOUN
easat-2484	176	21	benefits	benefit	NOUN
easat-2484	176	22	and	and	CCONJ
easat-2484	176	23	reducing	reduce	VERB
easat-2484	176	24	tax	tax	NOUN
easat-2484	176	25	rates	rate	NOUN
easat-2484	176	26	.	.	PUNCT
easat-2484	177	1	in	in	ADP
easat-2484	177	2	modern	modern	ADJ
easat-2484	177	3	economic	economic	ADJ
easat-2484	177	4	conditions	condition	NOUN
easat-2484	177	5	,	,	PUNCT
easat-2484	177	6	the	the	DET
easat-2484	177	7	development	development	NOUN
easat-2484	177	8	and	and	CCONJ
easat-2484	177	9	formation	formation	NOUN
easat-2484	177	10	of	of	ADP
easat-2484	177	11	an	an	DET
easat-2484	177	12	effective	effective	ADJ
easat-2484	177	13	tax	tax	NOUN
easat-2484	177	14	policy	policy	NOUN
easat-2484	177	15	by	by	ADP
easat-2484	177	16	a	a	DET
easat-2484	177	17	business	business	NOUN
easat-2484	177	18	entity	entity	NOUN
easat-2484	177	19	will	will	AUX
easat-2484	177	20	allow	allow	VERB
easat-2484	177	21	reducing	reduce	VERB
easat-2484	177	22	the	the	DET
easat-2484	177	23	total	total	ADJ
easat-2484	177	24	amount	amount	NOUN
easat-2484	177	25	of	of	ADP
easat-2484	177	26	tax	tax	NOUN
easat-2484	177	27	payments	payment	NOUN
easat-2484	177	28	and	and	CCONJ
easat-2484	177	29	significantly	significantly	ADV
easat-2484	177	30	reduce	reduce	VERB
easat-2484	177	31	tax	tax	NOUN
easat-2484	177	32	risks	risk	NOUN
easat-2484	177	33	without	without	ADP
easat-2484	177	34	violating	violate	VERB
easat-2484	177	35	current	current	ADJ
easat-2484	177	36	legislation	legislation	NOUN
easat-2484	177	37	.	.	PUNCT
easat-2484	178	1	optimization	optimization	NOUN
easat-2484	178	2	of	of	ADP
easat-2484	178	3	tax	tax	NOUN
easat-2484	178	4	payments	payment	NOUN
easat-2484	178	5	and	and	CCONJ
easat-2484	178	6	formation	formation	NOUN
easat-2484	178	7	of	of	ADP
easat-2484	178	8	an	an	DET
easat-2484	178	9	effective	effective	ADJ
easat-2484	178	10	tax	tax	NOUN
easat-2484	178	11	policy	policy	NOUN
easat-2484	178	12	by	by	ADP
easat-2484	178	13	a	a	DET
easat-2484	178	14	business	business	NOUN
easat-2484	178	15	entity	entity	NOUN
easat-2484	178	16	can	can	AUX
easat-2484	178	17	significantly	significantly	ADV
easat-2484	178	18	contribute	contribute	VERB
easat-2484	178	19	to	to	ADP
easat-2484	178	20	the	the	DET
easat-2484	178	21	improvement	improvement	NOUN
easat-2484	178	22	of	of	ADP
easat-2484	178	23	management	management	NOUN
easat-2484	178	24	methods	method	NOUN
easat-2484	178	25	,	,	PUNCT
easat-2484	178	26	increase	increase	VERB
easat-2484	178	27	the	the	DET
easat-2484	178	28	profitability	profitability	NOUN
easat-2484	178	29	of	of	ADP
easat-2484	178	30	production	production	NOUN
easat-2484	178	31	,	,	PUNCT
easat-2484	178	32	strengthen	strengthen	VERB
easat-2484	178	33	commercial	commercial	ADJ
easat-2484	178	34	calculation	calculation	NOUN
easat-2484	178	35	as	as	ADP
easat-2484	178	36	the	the	DET
easat-2484	178	37	basis	basis	NOUN
easat-2484	178	38	for	for	ADP
easat-2484	178	39	a	a	DET
easat-2484	178	40	stable	stable	ADJ
easat-2484	178	41	financial	financial	ADJ
easat-2484	178	42	condition	condition	NOUN
easat-2484	178	43	and	and	CCONJ
easat-2484	178	44	stable	stable	ADJ
easat-2484	178	45	work	work	NOUN
easat-2484	178	46	of	of	ADP
easat-2484	178	47	a	a	DET
easat-2484	178	48	business	business	NOUN
easat-2484	178	49	entity	entity	NOUN
easat-2484	178	50	,	,	PUNCT
easat-2484	178	51	and	and	CCONJ
easat-2484	178	52	fulfil	fulfil	VERB
easat-2484	178	53	its	its	PRON
easat-2484	178	54	tax	tax	NOUN
easat-2484	178	55	obligations	obligation	NOUN
easat-2484	178	56	.	.	PUNCT
easat-2484	179	1	4	4	X
easat-2484	179	2	.	.	X
easat-2484	179	3	conclusion	conclusion	NOUN
easat-2484	179	4	through	through	ADP
easat-2484	179	5	the	the	DET
easat-2484	179	6	exploration	exploration	NOUN
easat-2484	179	7	of	of	ADP
easat-2484	179	8	various	various	ADJ
easat-2484	179	9	tax	tax	NOUN
easat-2484	179	10	management	management	NOUN
easat-2484	179	11	strategies	strategy	NOUN
easat-2484	179	12	and	and	CCONJ
easat-2484	179	13	the	the	DET
easat-2484	179	14	analysis	analysis	NOUN
easat-2484	179	15	of	of	ADP
easat-2484	179	16	current	current	ADJ
easat-2484	179	17	trends	trend	NOUN
easat-2484	179	18	in	in	ADP
easat-2484	179	19	tax	tax	NOUN
easat-2484	179	20	policy	policy	NOUN
easat-2484	179	21	,	,	PUNCT
easat-2484	179	22	it	it	PRON
easat-2484	179	23	is	be	AUX
easat-2484	179	24	evident	evident	ADJ
easat-2484	179	25	that	that	SCONJ
easat-2484	179	26	the	the	DET
easat-2484	179	27	efficiency	efficiency	NOUN
easat-2484	179	28	of	of	ADP
easat-2484	179	29	the	the	DET
easat-2484	179	30	domestic	domestic	ADJ
easat-2484	179	31	taxation	taxation	NOUN
easat-2484	179	32	system	system	NOUN
easat-2484	179	33	can	can	AUX
easat-2484	179	34	be	be	AUX
easat-2484	179	35	significantly	significantly	ADV
easat-2484	179	36	enhanced	enhance	VERB
easat-2484	179	37	.	.	PUNCT
easat-2484	180	1	the	the	DET
easat-2484	180	2	alignment	alignment	NOUN
easat-2484	180	3	of	of	ADP
easat-2484	180	4	ukrainian	ukrainian	ADJ
easat-2484	180	5	tax	tax	NOUN
easat-2484	180	6	regulations	regulation	NOUN
easat-2484	180	7	with	with	ADP
easat-2484	180	8	international	international	ADJ
easat-2484	180	9	standards	standard	NOUN
easat-2484	180	10	and	and	CCONJ
easat-2484	180	11	the	the	DET
easat-2484	180	12	development	development	NOUN
easat-2484	180	13	of	of	ADP
easat-2484	180	14	a	a	DET
easat-2484	180	15	new	new	ADJ
easat-2484	180	16	model	model	NOUN
easat-2484	180	17	of	of	ADP
easat-2484	180	18	relations	relation	NOUN
easat-2484	180	19	between	between	ADP
easat-2484	180	20	businesses	business	NOUN
easat-2484	180	21	and	and	CCONJ
easat-2484	180	22	fiscal	fiscal	ADJ
easat-2484	180	23	authorities	authority	NOUN
easat-2484	180	24	are	be	AUX
easat-2484	180	25	essential	essential	ADJ
easat-2484	180	26	steps	step	NOUN
easat-2484	180	27	towards	towards	ADP
easat-2484	180	28	fostering	foster	VERB
easat-2484	180	29	a	a	DET
easat-2484	180	30	transparent	transparent	ADJ
easat-2484	180	31	and	and	CCONJ
easat-2484	180	32	conducive	conducive	ADJ
easat-2484	180	33	tax	tax	NOUN
easat-2484	180	34	environment	environment	NOUN
easat-2484	180	35	for	for	ADP
easat-2484	180	36	sustainable	sustainable	ADJ
easat-2484	180	37	economic	economic	ADJ
easat-2484	180	38	growth	growth	NOUN
easat-2484	180	39	.	.	PUNCT
easat-2484	181	1	continued	continue	VERB
easat-2484	181	2	research	research	NOUN
easat-2484	181	3	and	and	CCONJ
easat-2484	181	4	2391	2391	NUM
easat-2484	181	5	edelweiss	edelweiss	PROPN
easat-2484	181	6	applied	apply	VERB
easat-2484	181	7	science	science	NOUN
easat-2484	181	8	and	and	CCONJ
easat-2484	181	9	technology	technology	NOUN
easat-2484	181	10	issn	issn	PROPN
easat-2484	181	11	:	:	PUNCT
easat-2484	181	12	2576	2576	NUM
easat-2484	181	13	-	-	SYM
easat-2484	181	14	8484	8484	NUM
easat-2484	181	15	vol	vol	NOUN
easat-2484	181	16	.	.	PROPN
easat-2484	181	17	8	8	NUM
easat-2484	181	18	,	,	PUNCT
easat-2484	181	19	no	no	INTJ
easat-2484	181	20	.	.	NOUN
easat-2484	182	1	6	6	NUM
easat-2484	182	2	:	:	SYM
easat-2484	182	3	2381	2381	NUM
easat-2484	182	4	-	-	SYM
easat-2484	182	5	2393	2393	NUM
easat-2484	182	6	,	,	PUNCT
easat-2484	182	7	2024	2024	NUM
easat-2484	182	8	doi	doi	NOUN
easat-2484	182	9	:	:	PUNCT
easat-2484	182	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	182	11	©	©	PROPN
easat-2484	182	12	2024	2024	NUM
easat-2484	182	13	by	by	ADP
easat-2484	182	14	the	the	DET
easat-2484	182	15	authors	author	NOUN
easat-2484	182	16	;	;	PUNCT
easat-2484	182	17	licensee	licensee	PROPN
easat-2484	182	18	learning	learn	VERB
easat-2484	182	19	gate	gate	NOUN
easat-2484	182	20	collaboration	collaboration	NOUN
easat-2484	182	21	between	between	ADP
easat-2484	182	22	policymakers	policymaker	NOUN
easat-2484	182	23	,	,	PUNCT
easat-2484	182	24	scholars	scholar	NOUN
easat-2484	182	25	,	,	PUNCT
easat-2484	182	26	and	and	CCONJ
easat-2484	182	27	practitioners	practitioner	NOUN
easat-2484	182	28	are	be	AUX
easat-2484	182	29	crucial	crucial	ADJ
easat-2484	182	30	in	in	ADP
easat-2484	182	31	shaping	shape	VERB
easat-2484	182	32	a	a	DET
easat-2484	182	33	fair	fair	ADJ
easat-2484	182	34	and	and	CCONJ
easat-2484	182	35	efficient	efficient	ADJ
easat-2484	182	36	tax	tax	NOUN
easat-2484	182	37	system	system	NOUN
easat-2484	182	38	that	that	PRON
easat-2484	182	39	supports	support	VERB
easat-2484	182	40	the	the	DET
easat-2484	182	41	dynamic	dynamic	ADJ
easat-2484	182	42	needs	need	NOUN
easat-2484	182	43	of	of	ADP
easat-2484	182	44	the	the	DET
easat-2484	182	45	business	business	NOUN
easat-2484	182	46	sector	sector	NOUN
easat-2484	182	47	in	in	ADP
easat-2484	182	48	ukraine	ukraine	NOUN
easat-2484	182	49	.	.	PUNCT
easat-2484	183	1	to	to	PART
easat-2484	183	2	enhance	enhance	VERB
easat-2484	183	3	tax	tax	NOUN
easat-2484	183	4	optimization	optimization	NOUN
easat-2484	183	5	within	within	ADP
easat-2484	183	6	business	business	NOUN
easat-2484	183	7	entities	entity	NOUN
easat-2484	183	8	,	,	PUNCT
easat-2484	183	9	it	it	PRON
easat-2484	183	10	is	be	AUX
easat-2484	183	11	crucial	crucial	ADJ
easat-2484	183	12	to	to	PART
easat-2484	183	13	develop	develop	VERB
easat-2484	183	14	a	a	DET
easat-2484	183	15	comprehensive	comprehensive	ADJ
easat-2484	183	16	tax	tax	NOUN
easat-2484	183	17	planning	planning	NOUN
easat-2484	183	18	strategy	strategy	NOUN
easat-2484	183	19	tailored	tailor	VERB
easat-2484	183	20	to	to	ADP
easat-2484	183	21	the	the	DET
easat-2484	183	22	specific	specific	ADJ
easat-2484	183	23	financial	financial	ADJ
easat-2484	183	24	and	and	CCONJ
easat-2484	183	25	operational	operational	ADJ
easat-2484	183	26	requirements	requirement	NOUN
easat-2484	183	27	of	of	ADP
easat-2484	183	28	the	the	DET
easat-2484	183	29	organization	organization	NOUN
easat-2484	183	30	.	.	PUNCT
easat-2484	184	1	regular	regular	ADJ
easat-2484	184	2	assessments	assessment	NOUN
easat-2484	184	3	of	of	ADP
easat-2484	184	4	tax	tax	NOUN
easat-2484	184	5	liabilities	liability	NOUN
easat-2484	184	6	should	should	AUX
easat-2484	184	7	be	be	AUX
easat-2484	184	8	conducted	conduct	VERB
easat-2484	184	9	to	to	PART
easat-2484	184	10	identify	identify	VERB
easat-2484	184	11	potential	potential	ADJ
easat-2484	184	12	opportunities	opportunity	NOUN
easat-2484	184	13	for	for	ADP
easat-2484	184	14	tax	tax	NOUN
easat-2484	184	15	deductions	deduction	NOUN
easat-2484	184	16	and	and	CCONJ
easat-2484	184	17	credits	credit	NOUN
easat-2484	184	18	,	,	PUNCT
easat-2484	184	19	thereby	thereby	ADV
easat-2484	184	20	reducing	reduce	VERB
easat-2484	184	21	overall	overall	ADJ
easat-2484	184	22	tax	tax	NOUN
easat-2484	184	23	burdens	burden	NOUN
easat-2484	184	24	effectively	effectively	ADV
easat-2484	184	25	.	.	PUNCT
easat-2484	185	1	incorporating	incorporate	VERB
easat-2484	185	2	advanced	advanced	ADJ
easat-2484	185	3	financial	financial	ADJ
easat-2484	185	4	management	management	NOUN
easat-2484	185	5	tools	tool	NOUN
easat-2484	185	6	and	and	CCONJ
easat-2484	185	7	technologies	technology	NOUN
easat-2484	185	8	is	be	AUX
easat-2484	185	9	essential	essential	ADJ
easat-2484	185	10	for	for	ADP
easat-2484	185	11	streamlining	streamline	VERB
easat-2484	185	12	tax	tax	NOUN
easat-2484	185	13	assessment	assessment	NOUN
easat-2484	185	14	and	and	CCONJ
easat-2484	185	15	collection	collection	NOUN
easat-2484	185	16	processes	process	NOUN
easat-2484	185	17	.	.	PUNCT
easat-2484	186	1	the	the	DET
easat-2484	186	2	implementation	implementation	NOUN
easat-2484	186	3	of	of	ADP
easat-2484	186	4	automated	automate	VERB
easat-2484	186	5	systems	system	NOUN
easat-2484	186	6	for	for	ADP
easat-2484	186	7	meticulous	meticulous	ADJ
easat-2484	186	8	record	record	NOUN
easat-2484	186	9	-	-	PUNCT
easat-2484	186	10	keeping	keep	VERB
easat-2484	186	11	and	and	CCONJ
easat-2484	186	12	prompt	prompt	ADJ
easat-2484	186	13	financial	financial	ADJ
easat-2484	186	14	reporting	reporting	NOUN
easat-2484	186	15	ensures	ensure	VERB
easat-2484	186	16	adherence	adherence	NOUN
easat-2484	186	17	to	to	ADP
easat-2484	186	18	taxation	taxation	NOUN
easat-2484	186	19	regulations	regulation	NOUN
easat-2484	186	20	,	,	PUNCT
easat-2484	186	21	promoting	promote	VERB
easat-2484	186	22	efficiency	efficiency	NOUN
easat-2484	186	23	and	and	CCONJ
easat-2484	186	24	accuracy	accuracy	NOUN
easat-2484	186	25	in	in	ADP
easat-2484	186	26	financial	financial	ADJ
easat-2484	186	27	operations	operation	NOUN
easat-2484	186	28	.	.	PUNCT
easat-2484	187	1	reinforcing	reinforce	VERB
easat-2484	187	2	internal	internal	ADJ
easat-2484	187	3	controls	control	NOUN
easat-2484	187	4	and	and	CCONJ
easat-2484	187	5	governance	governance	NOUN
easat-2484	187	6	mechanisms	mechanism	NOUN
easat-2484	187	7	is	be	AUX
easat-2484	187	8	imperative	imperative	ADJ
easat-2484	187	9	to	to	PART
easat-2484	187	10	prevent	prevent	VERB
easat-2484	187	11	tax	tax	NOUN
easat-2484	187	12	evasion	evasion	NOUN
easat-2484	187	13	and	and	CCONJ
easat-2484	187	14	uphold	uphold	VERB
easat-2484	187	15	transparency	transparency	NOUN
easat-2484	187	16	in	in	ADP
easat-2484	187	17	financial	financial	ADJ
easat-2484	187	18	activities	activity	NOUN
easat-2484	187	19	.	.	PUNCT
easat-2484	188	1	establishing	establish	VERB
easat-2484	188	2	clear	clear	ADJ
easat-2484	188	3	protocols	protocol	NOUN
easat-2484	188	4	for	for	ADP
easat-2484	188	5	monitoring	monitoring	NOUN
easat-2484	188	6	and	and	CCONJ
easat-2484	188	7	reporting	report	VERB
easat-2484	188	8	tax	tax	NOUN
easat-2484	188	9	-	-	PUNCT
easat-2484	188	10	related	relate	VERB
easat-2484	188	11	endeavors	endeavor	NOUN
easat-2484	188	12	is	be	AUX
easat-2484	188	13	crucial	crucial	ADJ
easat-2484	188	14	in	in	ADP
easat-2484	188	15	mitigating	mitigate	VERB
easat-2484	188	16	risks	risk	NOUN
easat-2484	188	17	associated	associate	VERB
easat-2484	188	18	with	with	ADP
easat-2484	188	19	non	non	ADJ
easat-2484	188	20	-	-	NOUN
easat-2484	188	21	compliance	compliance	NOUN
easat-2484	188	22	.	.	PUNCT
easat-2484	189	1	based	base	VERB
easat-2484	189	2	on	on	ADP
easat-2484	189	3	this	this	DET
easat-2484	189	4	study	study	NOUN
easat-2484	189	5	,	,	PUNCT
easat-2484	189	6	it	it	PRON
easat-2484	189	7	is	be	AUX
easat-2484	189	8	recommended	recommend	VERB
easat-2484	189	9	to	to	PART
easat-2484	189	10	conduct	conduct	VERB
easat-2484	189	11	a	a	DET
easat-2484	189	12	thorough	thorough	ADJ
easat-2484	189	13	review	review	NOUN
easat-2484	189	14	of	of	ADP
easat-2484	189	15	the	the	DET
easat-2484	189	16	current	current	ADJ
easat-2484	189	17	tax	tax	NOUN
easat-2484	189	18	structure	structure	NOUN
easat-2484	189	19	and	and	CCONJ
easat-2484	189	20	exploring	explore	VERB
easat-2484	189	21	opportunities	opportunity	NOUN
easat-2484	189	22	for	for	ADP
easat-2484	189	23	potential	potential	ADJ
easat-2484	189	24	tax	tax	NOUN
easat-2484	189	25	savings	saving	NOUN
easat-2484	189	26	.	.	PUNCT
easat-2484	190	1	implementing	implement	VERB
easat-2484	190	2	a	a	DET
easat-2484	190	3	tax	tax	NOUN
easat-2484	190	4	management	management	NOUN
easat-2484	190	5	system	system	NOUN
easat-2484	190	6	that	that	PRON
easat-2484	190	7	integrates	integrate	VERB
easat-2484	190	8	financial	financial	ADJ
easat-2484	190	9	and	and	CCONJ
easat-2484	190	10	legal	legal	ADJ
easat-2484	190	11	aspects	aspect	NOUN
easat-2484	190	12	will	will	AUX
easat-2484	190	13	facilitate	facilitate	VERB
easat-2484	190	14	efficient	efficient	ADJ
easat-2484	190	15	tax	tax	NOUN
easat-2484	190	16	assessment	assessment	NOUN
easat-2484	190	17	and	and	CCONJ
easat-2484	190	18	collection	collection	NOUN
easat-2484	190	19	processes	process	NOUN
easat-2484	190	20	.	.	PUNCT
easat-2484	191	1	additionally	additionally	ADV
easat-2484	191	2	,	,	PUNCT
easat-2484	191	3	leveraging	leverage	VERB
easat-2484	191	4	digital	digital	ADJ
easat-2484	191	5	solutions	solution	NOUN
easat-2484	191	6	such	such	ADJ
easat-2484	191	7	as	as	ADP
easat-2484	191	8	tax	tax	NOUN
easat-2484	191	9	management	management	NOUN
easat-2484	191	10	software	software	NOUN
easat-2484	191	11	can	can	AUX
easat-2484	191	12	enhance	enhance	VERB
easat-2484	191	13	the	the	DET
easat-2484	191	14	accuracy	accuracy	NOUN
easat-2484	191	15	and	and	CCONJ
easat-2484	191	16	effectiveness	effectiveness	NOUN
easat-2484	191	17	of	of	ADP
easat-2484	191	18	tax	tax	NOUN
easat-2484	191	19	-	-	PUNCT
easat-2484	191	20	related	relate	VERB
easat-2484	191	21	operations	operation	NOUN
easat-2484	191	22	within	within	ADP
easat-2484	191	23	the	the	DET
easat-2484	191	24	business	business	NOUN
easat-2484	191	25	entity	entity	NOUN
easat-2484	191	26	.	.	PUNCT
easat-2484	192	1	by	by	ADP
easat-2484	192	2	prioritizing	prioritize	VERB
easat-2484	192	3	these	these	DET
easat-2484	192	4	recommendations	recommendation	NOUN
easat-2484	192	5	,	,	PUNCT
easat-2484	192	6	businesses	business	NOUN
easat-2484	192	7	can	can	AUX
easat-2484	192	8	optimize	optimize	VERB
easat-2484	192	9	their	their	PRON
easat-2484	192	10	taxation	taxation	NOUN
easat-2484	192	11	practices	practice	NOUN
easat-2484	192	12	and	and	CCONJ
easat-2484	192	13	foster	foster	VERB
easat-2484	192	14	a	a	DET
easat-2484	192	15	robust	robust	ADJ
easat-2484	192	16	financial	financial	ADJ
easat-2484	192	17	framework	framework	NOUN
easat-2484	192	18	that	that	PRON
easat-2484	192	19	aligns	align	VERB
easat-2484	192	20	with	with	ADP
easat-2484	192	21	regulatory	regulatory	ADJ
easat-2484	192	22	requirements	requirement	NOUN
easat-2484	192	23	and	and	CCONJ
easat-2484	192	24	enhances	enhance	VERB
easat-2484	192	25	financial	financial	ADJ
easat-2484	192	26	stability	stability	NOUN
easat-2484	192	27	.	.	PUNCT
easat-2484	193	1	copyright	copyright	NOUN
easat-2484	193	2	:	:	PUNCT
easat-2484	193	3	©	©	PROPN
easat-2484	193	4	2024	2024	NUM
easat-2484	193	5	by	by	ADP
easat-2484	193	6	the	the	DET
easat-2484	193	7	authors	author	NOUN
easat-2484	193	8	.	.	PUNCT
easat-2484	194	1	this	this	DET
easat-2484	194	2	article	article	NOUN
easat-2484	194	3	is	be	AUX
easat-2484	194	4	an	an	DET
easat-2484	194	5	open	open	ADJ
easat-2484	194	6	access	access	NOUN
easat-2484	194	7	article	article	NOUN
easat-2484	194	8	distributed	distribute	VERB
easat-2484	194	9	under	under	ADP
easat-2484	194	10	the	the	DET
easat-2484	194	11	terms	term	NOUN
easat-2484	194	12	and	and	CCONJ
easat-2484	194	13	conditions	condition	NOUN
easat-2484	194	14	of	of	ADP
easat-2484	194	15	the	the	DET
easat-2484	194	16	creative	creative	ADJ
easat-2484	194	17	commons	common	NOUN
easat-2484	194	18	attribution	attribution	NOUN
easat-2484	194	19	(	(	PUNCT
easat-2484	194	20	cc	cc	NOUN
easat-2484	194	21	by	by	ADP
easat-2484	194	22	)	)	PUNCT
easat-2484	194	23	license	license	NOUN
easat-2484	194	24	(	(	PUNCT
easat-2484	194	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2484	194	26	)	)	PUNCT
easat-2484	194	27	.	.	PUNCT
easat-2484	195	1	references	reference	NOUN
easat-2484	195	2	[	[	X
easat-2484	195	3	1	1	NUM
easat-2484	195	4	]	]	X
easat-2484	195	5	n.	n.	PROPN
easat-2484	195	6	s.	s.	PROPN
easat-2484	195	7	khatniuk	khatniuk	PROPN
easat-2484	195	8	,	,	PUNCT
easat-2484	195	9	"	"	PUNCT
easat-2484	195	10	features	feature	NOUN
easat-2484	195	11	of	of	ADP
easat-2484	195	12	reforming	reform	VERB
easat-2484	195	13	taxation	taxation	NOUN
easat-2484	195	14	of	of	ADP
easat-2484	195	15	business	business	NOUN
easat-2484	195	16	entities	entity	NOUN
easat-2484	195	17	,	,	PUNCT
easat-2484	195	18	"	"	PUNCT
easat-2484	195	19	in	in	ADP
easat-2484	195	20	supremacy	supremacy	NOUN
easat-2484	195	21	of	of	ADP
easat-2484	195	22	law	law	NOUN
easat-2484	195	23	in	in	ADP
easat-2484	195	24	the	the	DET
easat-2484	195	25	process	process	NOUN
easat-2484	195	26	of	of	ADP
easat-2484	195	27	state	state	NOUN
easat-2484	195	28	formation	formation	NOUN
easat-2484	195	29	and	and	CCONJ
easat-2484	195	30	protection	protection	NOUN
easat-2484	195	31	of	of	ADP
easat-2484	195	32	human	human	ADJ
easat-2484	195	33	rights	right	NOUN
easat-2484	195	34	in	in	ADP
easat-2484	195	35	ukraine	ukraine	NOUN
easat-2484	195	36	:	:	PUNCT
easat-2484	195	37	materials	material	NOUN
easat-2484	195	38	of	of	ADP
easat-2484	195	39	the	the	DET
easat-2484	195	40	international	international	ADJ
easat-2484	195	41	scientific	scientific	ADJ
easat-2484	195	42	and	and	CCONJ
easat-2484	195	43	practical	practical	ADJ
easat-2484	195	44	conference	conference	NOUN
easat-2484	195	45	,	,	PUNCT
easat-2484	195	46	odessa	odessa	ADJ
easat-2484	195	47	:	:	PUNCT
easat-2484	195	48	ngo	ngo	PROPN
easat-2484	195	49	"	"	PUNCT
easat-2484	195	50	black	black	ADJ
easat-2484	195	51	sea	sea	NOUN
easat-2484	195	52	law	law	NOUN
easat-2484	195	53	foundation	foundation	NOUN
easat-2484	195	54	,	,	PUNCT
easat-2484	195	55	"	"	PUNCT
easat-2484	195	56	pp	pp	ADV
easat-2484	195	57	.	.	PUNCT
easat-2484	196	1	64–69	64–69	NOUN
easat-2484	196	2	,	,	PUNCT
easat-2484	196	3	2017	2017	NUM
easat-2484	196	4	.	.	PUNCT
easat-2484	197	1	[	[	X
easat-2484	197	2	2	2	NUM
easat-2484	197	3	]	]	PUNCT
easat-2484	197	4	a.	a.	NOUN
easat-2484	197	5	v.	v.	PROPN
easat-2484	197	6	bryzgalina	bryzgalina	PROPN
easat-2484	197	7	,	,	PUNCT
easat-2484	197	8	"	"	PUNCT
easat-2484	197	9	taxes	taxis	NOUN
easat-2484	197	10	and	and	CCONJ
easat-2484	197	11	taxation	taxation	NOUN
easat-2484	197	12	:	:	PUNCT
easat-2484	197	13	a	a	DET
easat-2484	197	14	manual	manual	NOUN
easat-2484	197	15	for	for	ADP
easat-2484	197	16	universities	university	NOUN
easat-2484	197	17	,	,	PUNCT
easat-2484	197	18	"	"	PUNCT
easat-2484	197	19	m.	m.	NOUN
easat-2484	197	20	:	:	PUNCT
easat-2484	197	21	publishing	publishing	NOUN
easat-2484	197	22	and	and	CCONJ
easat-2484	197	23	trading	trading	NOUN
easat-2484	197	24	corporation	corporation	NOUN
easat-2484	197	25	,	,	PUNCT
easat-2484	197	26	dashkov	dashkov	NOUN
easat-2484	197	27	and	and	CCONJ
easat-2484	197	28	co.	co.	PROPN
easat-2484	197	29	,	,	PUNCT
easat-2484	197	30	2011	2011	NUM
easat-2484	197	31	.	.	PUNCT
easat-2484	198	1	[	[	X
easat-2484	198	2	3	3	X
easat-2484	198	3	]	]	X
easat-2484	198	4	v.	v.	CCONJ
easat-2484	198	5	v.	v.	CCONJ
easat-2484	198	6	moroz	moroz	ADV
easat-2484	198	7	and	and	CCONJ
easat-2484	198	8	a.	a.	PROPN
easat-2484	198	9	y.	y.	PROPN
easat-2484	198	10	burdakova	burdakova	PROPN
easat-2484	198	11	,	,	PUNCT
easat-2484	198	12	"	"	PUNCT
easat-2484	198	13	tax	tax	NOUN
easat-2484	198	14	audits	audits	NOUN
easat-2484	198	15	,	,	PUNCT
easat-2484	198	16	its	its	PRON
easat-2484	198	17	efficiency	efficiency	NOUN
easat-2484	198	18	and	and	CCONJ
easat-2484	198	19	effectiveness	effectiveness	NOUN
easat-2484	198	20	,	,	PUNCT
easat-2484	198	21	"	"	PUNCT
easat-2484	198	22	economic	economic	ADJ
easat-2484	198	23	problems	problem	NOUN
easat-2484	198	24	and	and	CCONJ
easat-2484	198	25	legal	legal	ADJ
easat-2484	198	26	practice	practice	NOUN
easat-2484	198	27	,	,	PUNCT
easat-2484	198	28	vol	vol	NOUN
easat-2484	198	29	.	.	PROPN
easat-2484	199	1	16	16	NUM
easat-2484	199	2	,	,	PUNCT
easat-2484	199	3	no	no	INTJ
easat-2484	199	4	.	.	NOUN
easat-2484	199	5	1	1	NUM
easat-2484	199	6	,	,	PUNCT
easat-2484	199	7	pp	pp	ADJ
easat-2484	199	8	.	.	PUNCT
easat-2484	200	1	44	44	NUM
easat-2484	200	2	-	-	SYM
easat-2484	200	3	48	48	NUM
easat-2484	200	4	,	,	PUNCT
easat-2484	200	5	2020	2020	NUM
easat-2484	200	6	.	.	PUNCT
easat-2484	201	1	[	[	X
easat-2484	201	2	4	4	X
easat-2484	201	3	]	]	PUNCT
easat-2484	201	4	l.	l.	PROPN
easat-2484	201	5	k.	k.	PROPN
easat-2484	201	6	voronova	voronova	PROPN
easat-2484	201	7	,	,	PUNCT
easat-2484	201	8	"	"	PUNCT
easat-2484	201	9	finansove	finansove	NOUN
easat-2484	201	10	pravo	pravo	NOUN
easat-2484	201	11	ukrainy	ukrainy	NOUN
easat-2484	201	12	:	:	PUNCT
easat-2484	201	13	pidruchnyk	pidruchnyk	NOUN
easat-2484	201	14	,	,	PUNCT
easat-2484	201	15	"	"	PUNCT
easat-2484	201	16	pretsedent	pretsedent	NOUN
easat-2484	201	17	:	:	PUNCT
easat-2484	201	18	moia	moia	PROPN
easat-2484	201	19	knyha	knyha	PROPN
easat-2484	201	20	,	,	PUNCT
easat-2484	201	21	2006	2006	NUM
easat-2484	201	22	.	.	PUNCT
easat-2484	202	1	[	[	X
easat-2484	202	2	5	5	NUM
easat-2484	202	3	]	]	X
easat-2484	202	4	l.	l.	PROPN
easat-2484	202	5	m.	m.	PROPN
easat-2484	202	6	kasianenko	kasianenko	PROPN
easat-2484	202	7	,	,	PUNCT
easat-2484	202	8	n.	n.	PROPN
easat-2484	202	9	i.	i.	PROPN
easat-2484	202	10	atamanchuk	atamanchuk	PROPN
easat-2484	202	11	,	,	PUNCT
easat-2484	202	12	o.	o.	PROPN
easat-2484	202	13	o.	o.	PROPN
easat-2484	202	14	boiko	boiko	PROPN
easat-2484	202	15	-	-	PUNCT
easat-2484	202	16	slobozhan	slobozhan	PROPN
easat-2484	202	17	,	,	PUNCT
easat-2484	202	18	o.	o.	NOUN
easat-2484	202	19	v.	v.	PROPN
easat-2484	202	20	shakirova	shakirova	PROPN
easat-2484	202	21	,	,	PUNCT
easat-2484	202	22	and	and	CCONJ
easat-2484	202	23	s.	s.	PROPN
easat-2484	202	24	o.	o.	PROPN
easat-2484	202	25	danilov	danilov	PROPN
easat-2484	202	26	,	,	PUNCT
easat-2484	202	27	"	"	PUNCT
easat-2484	202	28	subjects	subject	NOUN
easat-2484	202	29	of	of	ADP
easat-2484	202	30	tax	tax	NOUN
easat-2484	202	31	relations	relation	NOUN
easat-2484	202	32	:	:	PUNCT
easat-2484	202	33	features	feature	NOUN
easat-2484	202	34	of	of	ADP
easat-2484	202	35	legal	legal	ADJ
easat-2484	202	36	status	status	NOUN
easat-2484	202	37	and	and	CCONJ
easat-2484	202	38	classification	classification	NOUN
easat-2484	202	39	,	,	PUNCT
easat-2484	202	40	"	"	PUNCT
easat-2484	202	41	journal	journal	NOUN
easat-2484	202	42	of	of	ADP
easat-2484	202	43	advanced	advanced	ADJ
easat-2484	202	44	research	research	NOUN
easat-2484	202	45	in	in	ADP
easat-2484	202	46	law	law	NOUN
easat-2484	202	47	and	and	CCONJ
easat-2484	202	48	economics	economic	NOUN
easat-2484	202	49	,	,	PUNCT
easat-2484	202	50	vol	vol	NOUN
easat-2484	202	51	.	.	PROPN
easat-2484	202	52	10	10	NUM
easat-2484	202	53	,	,	PUNCT
easat-2484	202	54	no	no	INTJ
easat-2484	202	55	.	.	NOUN
easat-2484	202	56	7	7	NUM
easat-2484	202	57	(	(	PUNCT
easat-2484	202	58	45	45	NUM
easat-2484	202	59	)	)	PUNCT
easat-2484	202	60	,	,	PUNCT
easat-2484	202	61	pp	pp	ADJ
easat-2484	202	62	.	.	PUNCT
easat-2484	203	1	2024	2024	NUM
easat-2484	203	2	-	-	SYM
easat-2484	203	3	2031	2031	NUM
easat-2484	203	4	,	,	PUNCT
easat-2484	203	5	2019	2019	NUM
easat-2484	203	6	.	.	PUNCT
easat-2484	204	1	[	[	X
easat-2484	204	2	6	6	NUM
easat-2484	204	3	]	]	PUNCT
easat-2484	204	4	m.	m.	NOUN
easat-2484	204	5	p.	p.	PROPN
easat-2484	204	6	kucheryavenko	kucheryavenko	PROPN
easat-2484	204	7	,	,	PUNCT
easat-2484	204	8	o.	o.	PROPN
easat-2484	204	9	o.	o.	PROPN
easat-2484	204	10	dmytryk	dmytryk	PROPN
easat-2484	204	11	,	,	PUNCT
easat-2484	204	12	and	and	CCONJ
easat-2484	204	13	o.	o.	PROPN
easat-2484	204	14	o.	o.	PROPN
easat-2484	204	15	golovashevych	golovashevych	PROPN
easat-2484	204	16	,	,	PUNCT
easat-2484	204	17	"	"	PUNCT
easat-2484	204	18	cryptocurrencies	cryptocurrencie	NOUN
easat-2484	204	19	:	:	PUNCT
easat-2484	204	20	development	development	NOUN
easat-2484	204	21	,	,	PUNCT
easat-2484	204	22	features	feature	NOUN
easat-2484	204	23	and	and	CCONJ
easat-2484	204	24	classification	classification	NOUN
easat-2484	204	25	,	,	PUNCT
easat-2484	204	26	"	"	PUNCT
easat-2484	204	27	financial	financial	ADJ
easat-2484	204	28	and	and	CCONJ
easat-2484	204	29	credit	credit	NOUN
easat-2484	204	30	activity	activity	NOUN
easat-2484	204	31	problems	problem	NOUN
easat-2484	204	32	of	of	ADP
easat-2484	204	33	theory	theory	NOUN
easat-2484	204	34	and	and	CCONJ
easat-2484	204	35	practice	practice	NOUN
easat-2484	204	36	,	,	PUNCT
easat-2484	204	37	vol	vol	NOUN
easat-2484	204	38	.	.	PROPN
easat-2484	205	1	3	3	NUM
easat-2484	205	2	,	,	PUNCT
easat-2484	205	3	no	no	INTJ
easat-2484	205	4	.	.	NOUN
easat-2484	205	5	30	30	NUM
easat-2484	205	6	,	,	PUNCT
easat-2484	205	7	pp	pp	ADJ
easat-2484	205	8	.	.	PUNCT
easat-2484	206	1	371	371	NUM
easat-2484	206	2	-	-	SYM
easat-2484	206	3	374	374	NUM
easat-2484	206	4	,	,	PUNCT
easat-2484	206	5	2019	2019	NUM
easat-2484	206	6	.	.	PUNCT
easat-2484	207	1	[	[	X
easat-2484	207	2	7	7	X
easat-2484	207	3	]	]	X
easat-2484	207	4	o.	o.	NOUN
easat-2484	207	5	orlyuk	orlyuk	NOUN
easat-2484	207	6	,	,	PUNCT
easat-2484	207	7	"	"	PUNCT
easat-2484	207	8	the	the	DET
easat-2484	207	9	bank	bank	NOUN
easat-2484	207	10	right	right	NOUN
easat-2484	207	11	and	and	CCONJ
easat-2484	207	12	bank	bank	NOUN
easat-2484	207	13	legislation	legislation	NOUN
easat-2484	207	14	:	:	PUNCT
easat-2484	207	15	correlation	correlation	NOUN
easat-2484	207	16	of	of	ADP
easat-2484	207	17	concepts	concept	NOUN
easat-2484	207	18	,	,	PUNCT
easat-2484	207	19	"	"	PUNCT
easat-2484	207	20	bulletin	bulletin	NOUN
easat-2484	207	21	of	of	ADP
easat-2484	207	22	taras	taras	PROPN
easat-2484	207	23	shevchenko	shevchenko	PROPN
easat-2484	207	24	national	national	PROPN
easat-2484	207	25	university	university	PROPN
easat-2484	207	26	of	of	ADP
easat-2484	207	27	kyiv	kyiv	ADJ
easat-2484	207	28	legal	legal	ADJ
easat-2484	207	29	studies	study	NOUN
easat-2484	207	30	,	,	PUNCT
easat-2484	207	31	vol	vol	NOUN
easat-2484	207	32	.	.	PROPN
easat-2484	208	1	42	42	NUM
easat-2484	208	2	,	,	PUNCT
easat-2484	209	1	pp	pp	ADJ
easat-2484	209	2	.	.	PUNCT
easat-2484	210	1	17	17	NUM
easat-2484	210	2	,	,	PUNCT
easat-2484	210	3	2001	2001	NUM
easat-2484	210	4	.	.	PUNCT
easat-2484	211	1	[	[	X
easat-2484	211	2	8	8	NUM
easat-2484	211	3	]	]	PUNCT
easat-2484	211	4	k.	k.	PROPN
easat-2484	212	1	v.	v.	PROPN
easat-2484	212	2	pavliuk	pavliuk	PROPN
easat-2484	212	3	and	and	CCONJ
easat-2484	212	4	s.	s.	PROPN
easat-2484	212	5	m.	m.	PROPN
easat-2484	212	6	pavliuk	pavliuk	PROPN
easat-2484	212	7	,	,	PUNCT
easat-2484	212	8	"	"	PUNCT
easat-2484	212	9	sutnist	sutnist	NOUN
easat-2484	212	10	i	i	PRON
easat-2484	212	11	rol	rol	VERB
easat-2484	212	12	derzhavno	derzhavno	NOUN
easat-2484	212	13	-	-	PUNCT
easat-2484	212	14	pryvatnoho	pryvatnoho	NOUN
easat-2484	212	15	partnerstva	partnerstva	VERB
easat-2484	212	16	v	v	NUM
easat-2484	212	17	sotsialnoekonomichnomu	sotsialnoekonomichnomu	PROPN
easat-2484	212	18	rozvytku	rozvytku	PROPN
easat-2484	212	19	derzhavy	derzhavy	PROPN
easat-2484	212	20	,	,	PUNCT
easat-2484	212	21	"	"	PUNCT
easat-2484	212	22	naukovi	naukovi	PROPN
easat-2484	212	23	pratsi	pratsi	PROPN
easat-2484	212	24	kntu	kntu	VERB
easat-2484	212	25	ekonomichni	ekonomichni	PROPN
easat-2484	212	26	nauky	nauky	PROPN
easat-2484	212	27	,	,	PUNCT
easat-2484	212	28	vol	vol	NOUN
easat-2484	212	29	.	.	PROPN
easat-2484	212	30	17	17	NUM
easat-2484	212	31	,	,	PUNCT
easat-2484	212	32	pp	pp	ADJ
easat-2484	212	33	.	.	PUNCT
easat-2484	213	1	10	10	NUM
easat-2484	213	2	-	-	SYM
easat-2484	213	3	19	19	NUM
easat-2484	213	4	,	,	PUNCT
easat-2484	213	5	2010	2010	NUM
easat-2484	213	6	.	.	PUNCT
easat-2484	214	1	[	[	X
easat-2484	214	2	9	9	NUM
easat-2484	214	3	]	]	X
easat-2484	214	4	y.	y.	NOUN
easat-2484	214	5	v.	v.	PROPN
easat-2484	214	6	pasichnyk	pasichnyk	PROPN
easat-2484	214	7	,	,	PUNCT
easat-2484	214	8	"	"	PUNCT
easat-2484	214	9	the	the	DET
easat-2484	214	10	impact	impact	NOUN
easat-2484	214	11	of	of	ADP
easat-2484	214	12	public	public	ADJ
easat-2484	214	13	debt	debt	NOUN
easat-2484	214	14	on	on	ADP
easat-2484	214	15	economic	economic	ADJ
easat-2484	214	16	growth	growth	NOUN
easat-2484	214	17	in	in	ADP
easat-2484	214	18	the	the	DET
easat-2484	214	19	countries	country	NOUN
easat-2484	214	20	of	of	ADP
easat-2484	214	21	the	the	DET
easat-2484	214	22	visegrad	visegrad	NOUN
easat-2484	214	23	group	group	NOUN
easat-2484	214	24	,	,	PUNCT
easat-2484	214	25	"	"	PUNCT
easat-2484	214	26	economic	economic	PROPN
easat-2484	214	27	herald	herald	PROPN
easat-2484	214	28	.	.	PUNCT
easat-2484	215	1	series	series	PROPN
easat-2484	215	2	:	:	PUNCT
easat-2484	215	3	finance	finance	NOUN
easat-2484	215	4	,	,	PUNCT
easat-2484	215	5	accounting	accounting	NOUN
easat-2484	215	6	,	,	PUNCT
easat-2484	215	7	taxation	taxation	NOUN
easat-2484	215	8	,	,	PUNCT
easat-2484	215	9	vol	vol	NOUN
easat-2484	215	10	.	.	PROPN
easat-2484	216	1	3	3	NUM
easat-2484	216	2	,	,	PUNCT
easat-2484	216	3	pp	pp	ADJ
easat-2484	216	4	.	.	PUNCT
easat-2484	217	1	189	189	NUM
easat-2484	217	2	-	-	SYM
easat-2484	217	3	203	203	NUM
easat-2484	217	4	,	,	PUNCT
easat-2484	217	5	2019	2019	NUM
easat-2484	217	6	.	.	PUNCT
easat-2484	218	1	[	[	X
easat-2484	218	2	10	10	NUM
easat-2484	218	3	]	]	X
easat-2484	218	4	i.	i.	PROPN
easat-2484	218	5	v.	v.	PROPN
easat-2484	218	6	sergienko	sergienko	PROPN
easat-2484	218	7	,	,	PUNCT
easat-2484	218	8	m.	m.	NOUN
easat-2484	218	9	mikhalevich	mikhalevich	PROPN
easat-2484	218	10	,	,	PUNCT
easat-2484	218	11	and	and	CCONJ
easat-2484	218	12	l.	l.	PROPN
easat-2484	218	13	koshlai	koshlai	PROPN
easat-2484	218	14	,	,	PUNCT
easat-2484	218	15	"	"	PUNCT
easat-2484	218	16	optimization	optimization	NOUN
easat-2484	218	17	models	model	NOUN
easat-2484	218	18	in	in	ADP
easat-2484	218	19	a	a	DET
easat-2484	218	20	transition	transition	NOUN
easat-2484	218	21	economy	economy	NOUN
easat-2484	218	22	,	,	PUNCT
easat-2484	218	23	"	"	PUNCT
easat-2484	218	24	vol	vol	NOUN
easat-2484	218	25	.	.	PROPN
easat-2484	219	1	101	101	NUM
easat-2484	219	2	,	,	PUNCT
easat-2484	219	3	heidelberg	heidelberg	NOUN
easat-2484	219	4	:	:	PUNCT
easat-2484	219	5	springer	springer	NOUN
easat-2484	219	6	,	,	PUNCT
easat-2484	219	7	2014	2014	NUM
easat-2484	219	8	.	.	PUNCT
easat-2484	220	1	[	[	X
easat-2484	220	2	11	11	NUM
easat-2484	220	3	]	]	X
easat-2484	220	4	n.	n.	PROPN
easat-2484	220	5	s.	s.	PROPN
easat-2484	220	6	khatniuk	khatniuk	PROPN
easat-2484	220	7	,	,	PUNCT
easat-2484	220	8	"	"	PUNCT
easat-2484	220	9	the	the	DET
easat-2484	220	10	system	system	NOUN
easat-2484	220	11	of	of	ADP
easat-2484	220	12	tax	tax	NOUN
easat-2484	220	13	relations	relation	NOUN
easat-2484	220	14	:	:	PUNCT
easat-2484	220	15	problems	problem	NOUN
easat-2484	220	16	of	of	ADP
easat-2484	220	17	theory	theory	NOUN
easat-2484	220	18	and	and	CCONJ
easat-2484	220	19	practice	practice	NOUN
easat-2484	220	20	of	of	ADP
easat-2484	220	21	legal	legal	ADJ
easat-2484	220	22	support	support	NOUN
easat-2484	220	23	,	,	PUNCT
easat-2484	220	24	"	"	PUNCT
easat-2484	220	25	in	in	ADP
easat-2484	220	26	v.	v.	PROPN
easat-2484	220	27	i.	i.	PROPN
easat-2484	220	28	litvinenko	litvinenko	PROPN
easat-2484	220	29	,	,	PUNCT
easat-2484	220	30	ed	ed	NOUN
easat-2484	220	31	.	.	PROPN
easat-2484	220	32	,	,	PUNCT
easat-2484	220	33	kyiv	kyiv	ADJ
easat-2484	220	34	:	:	PUNCT
easat-2484	220	35	borys	bory	NOUN
easat-2484	220	36	grinchenko	grinchenko	PROPN
easat-2484	220	37	kyiv	kyiv	PROPN
easat-2484	220	38	metropolitan	metropolitan	PROPN
easat-2484	220	39	university	university	PROPN
easat-2484	220	40	institutional	institutional	ADJ
easat-2484	220	41	repository	repository	NOUN
easat-2484	220	42	,	,	PUNCT
easat-2484	220	43	2018	2018	NUM
easat-2484	220	44	.	.	PUNCT
easat-2484	221	1	[	[	X
easat-2484	221	2	12	12	NUM
easat-2484	221	3	]	]	X
easat-2484	221	4	n.	n.	PROPN
easat-2484	221	5	s.	s.	PROPN
easat-2484	221	6	khatniuk	khatniuk	PROPN
easat-2484	221	7	,	,	PUNCT
easat-2484	221	8	"	"	PUNCT
easat-2484	221	9	subject	subject	ADJ
easat-2484	221	10	composition	composition	NOUN
easat-2484	221	11	of	of	ADP
easat-2484	221	12	participants	participant	NOUN
easat-2484	221	13	in	in	ADP
easat-2484	221	14	tax	tax	NOUN
easat-2484	221	15	legal	legal	ADJ
easat-2484	221	16	relations	relation	NOUN
easat-2484	221	17	:	:	PUNCT
easat-2484	221	18	legal	legal	ADJ
easat-2484	221	19	status	status	NOUN
easat-2484	221	20	and	and	CCONJ
easat-2484	221	21	classification	classification	NOUN
easat-2484	221	22	,	,	PUNCT
easat-2484	221	23	"	"	PUNCT
easat-2484	221	24	scientific	scientific	ADJ
easat-2484	221	25	works	work	NOUN
easat-2484	221	26	of	of	ADP
easat-2484	221	27	maup	maup	ADJ
easat-2484	221	28	,	,	PUNCT
easat-2484	221	29	vol	vol	NOUN
easat-2484	221	30	.	.	PROPN
easat-2484	221	31	2	2	NUM
easat-2484	221	32	,	,	PUNCT
easat-2484	221	33	no	no	INTJ
easat-2484	221	34	.	.	NOUN
easat-2484	221	35	56	56	NUM
easat-2484	221	36	,	,	PUNCT
easat-2484	221	37	pp	pp	ADV
easat-2484	221	38	.	.	PUNCT
easat-2484	222	1	62–71	62–71	NOUN
easat-2484	222	2	,	,	PUNCT
easat-2484	222	3	2018	2018	NUM
easat-2484	222	4	.	.	PUNCT
easat-2484	223	1	[	[	X
easat-2484	223	2	13	13	NUM
easat-2484	223	3	]	]	PUNCT
easat-2484	223	4	a.	a.	NOUN
easat-2484	223	5	g.	g.	PROPN
easat-2484	223	6	chubenko	chubenko	PROPN
easat-2484	223	7	,	,	PUNCT
easat-2484	223	8	m.	m.	NOUN
easat-2484	223	9	v.	v.	ADP
easat-2484	223	10	loshitsky	loshitsky	PROPN
easat-2484	223	11	,	,	PUNCT
easat-2484	223	12	d.	d.	PROPN
easat-2484	223	13	m.	m.	PROPN
easat-2484	223	14	pavlov	pavlov	PROPN
easat-2484	223	15	,	,	PUNCT
easat-2484	223	16	s.	s.	PROPN
easat-2484	223	17	s.	s.	PROPN
easat-2484	223	18	bychkova	bychkova	PROPN
easat-2484	223	19	,	,	PUNCT
easat-2484	223	20	and	and	CCONJ
easat-2484	223	21	o.	o.	PROPN
easat-2484	223	22	s.	s.	PROPN
easat-2484	223	23	yunin	yunin	PROPN
easat-2484	223	24	,	,	PUNCT
easat-2484	223	25	"	"	PUNCT
easat-2484	223	26	the	the	DET
easat-2484	223	27	terminological	terminological	ADJ
easat-2484	223	28	dictionary	dictionary	NOUN
easat-2484	223	29	on	on	ADP
easat-2484	223	30	issues	issue	NOUN
easat-2484	223	31	of	of	ADP
easat-2484	223	32	prevention	prevention	NOUN
easat-2484	223	33	and	and	CCONJ
easat-2484	223	34	counteraction	counteraction	NOUN
easat-2484	223	35	to	to	ADP
easat-2484	223	36	legalization	legalization	NOUN
easat-2484	223	37	(	(	PUNCT
easat-2484	223	38	laundering	laundering	NOUN
easat-2484	223	39	)	)	PUNCT
easat-2484	223	40	of	of	ADP
easat-2484	223	41	proceeds	proceed	NOUN
easat-2484	223	42	from	from	ADP
easat-2484	223	43	crime	crime	NOUN
easat-2484	223	44	,	,	PUNCT
easat-2484	223	45	financing	financing	NOUN
easat-2484	223	46	of	of	ADP
easat-2484	223	47	terrorism	terrorism	NOUN
easat-2484	223	48	,	,	PUNCT
easat-2484	223	49	financing	financing	NOUN
easat-2484	223	50	of	of	ADP
easat-2484	223	51	proliferation	proliferation	NOUN
easat-2484	223	52	of	of	ADP
easat-2484	223	53	weapons	weapon	NOUN
easat-2484	223	54	of	of	ADP
easat-2484	223	55	mass	mass	ADJ
easat-2484	223	56	destruction	destruction	NOUN
easat-2484	223	57	and	and	CCONJ
easat-2484	223	58	corruption	corruption	NOUN
easat-2484	223	59	,	,	PUNCT
easat-2484	223	60	"	"	PUNCT
easat-2484	223	61	k.	k.	NOUN
easat-2484	223	62	:	:	PUNCT
easat-2484	223	63	vaite	vaite	VERB
easat-2484	223	64	,	,	PUNCT
easat-2484	223	65	2018	2018	NUM
easat-2484	223	66	,	,	PUNCT
easat-2484	223	67	826	826	NUM
easat-2484	223	68	.	.	PUNCT
easat-2484	224	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2484	224	2	2392	2392	NUM
easat-2484	224	3	edelweiss	edelweiss	PROPN
easat-2484	224	4	applied	apply	VERB
easat-2484	224	5	science	science	NOUN
easat-2484	224	6	and	and	CCONJ
easat-2484	224	7	technology	technology	NOUN
easat-2484	224	8	issn	issn	PROPN
easat-2484	224	9	:	:	PUNCT
easat-2484	224	10	2576	2576	NUM
easat-2484	224	11	-	-	SYM
easat-2484	224	12	8484	8484	NUM
easat-2484	224	13	vol	vol	NOUN
easat-2484	224	14	.	.	PROPN
easat-2484	224	15	8	8	NUM
easat-2484	224	16	,	,	PUNCT
easat-2484	224	17	no	no	INTJ
easat-2484	224	18	.	.	NOUN
easat-2484	225	1	6	6	NUM
easat-2484	225	2	:	:	SYM
easat-2484	225	3	2381	2381	NUM
easat-2484	225	4	-	-	SYM
easat-2484	225	5	2393	2393	NUM
easat-2484	225	6	,	,	PUNCT
easat-2484	225	7	2024	2024	NUM
easat-2484	225	8	doi	doi	NOUN
easat-2484	225	9	:	:	PUNCT
easat-2484	225	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	225	11	©	©	PROPN
easat-2484	225	12	2024	2024	NUM
easat-2484	225	13	by	by	ADP
easat-2484	225	14	the	the	DET
easat-2484	225	15	authors	author	NOUN
easat-2484	225	16	;	;	PUNCT
easat-2484	225	17	licensee	licensee	PROPN
easat-2484	225	18	learning	learning	NOUN
easat-2484	225	19	gate	gate	NOUN
easat-2484	226	1	[	[	X
easat-2484	226	2	14	14	NUM
easat-2484	226	3	]	]	X
easat-2484	226	4	v.	v.	CCONJ
easat-2484	226	5	boreiko	boreiko	NOUN
easat-2484	226	6	,	,	PUNCT
easat-2484	226	7	"	"	PUNCT
easat-2484	226	8	ways	way	NOUN
easat-2484	226	9	to	to	PART
easat-2484	226	10	attract	attract	VERB
easat-2484	226	11	additional	additional	ADJ
easat-2484	226	12	investments	investment	NOUN
easat-2484	226	13	in	in	ADP
easat-2484	226	14	the	the	DET
easat-2484	226	15	economy	economy	NOUN
easat-2484	226	16	of	of	ADP
easat-2484	226	17	ukraine	ukraine	NOUN
easat-2484	226	18	,	,	PUNCT
easat-2484	226	19	"	"	PUNCT
easat-2484	226	20	the	the	DET
easat-2484	226	21	actual	actual	ADJ
easat-2484	226	22	problems	problem	NOUN
easat-2484	226	23	of	of	ADP
easat-2484	226	24	regional	regional	ADJ
easat-2484	226	25	economy	economy	NOUN
easat-2484	226	26	development	development	NOUN
easat-2484	226	27	,	,	PUNCT
easat-2484	226	28	vol	vol	NOUN
easat-2484	226	29	.	.	PROPN
easat-2484	226	30	2	2	NUM
easat-2484	226	31	,	,	PUNCT
easat-2484	226	32	no	no	INTJ
easat-2484	226	33	.	.	NOUN
easat-2484	226	34	12	12	NUM
easat-2484	226	35	,	,	PUNCT
easat-2484	226	36	pp	pp	ADJ
easat-2484	226	37	.	.	PUNCT
easat-2484	227	1	121	121	NUM
easat-2484	227	2	-	-	SYM
easat-2484	227	3	126	126	NUM
easat-2484	227	4	,	,	PUNCT
easat-2484	227	5	2016	2016	NUM
easat-2484	227	6	.	.	PUNCT
easat-2484	228	1	[	[	X
easat-2484	228	2	15	15	NUM
easat-2484	228	3	]	]	X
easat-2484	228	4	l.	l.	PROPN
easat-2484	228	5	m.	m.	PROPN
easat-2484	228	6	demidenko	demidenko	PROPN
easat-2484	228	7	and	and	CCONJ
easat-2484	228	8	g.	g.	PROPN
easat-2484	228	9	v.	v.	CCONJ
easat-2484	228	10	artamonova	artamonova	PROPN
easat-2484	228	11	,	,	PUNCT
easat-2484	228	12	"	"	PUNCT
easat-2484	228	13	fiscal	fiscal	ADJ
easat-2484	228	14	policy	policy	NOUN
easat-2484	228	15	is	be	AUX
easat-2484	228	16	in	in	ADP
easat-2484	228	17	providing	provide	VERB
easat-2484	228	18	of	of	ADP
easat-2484	228	19	socio	socio	NOUN
easat-2484	228	20	-	-	PUNCT
easat-2484	228	21	economic	economic	ADJ
easat-2484	228	22	development	development	NOUN
easat-2484	228	23	,	,	PUNCT
easat-2484	228	24	"	"	PUNCT
easat-2484	228	25	bulletin	bulletin	NOUN
easat-2484	228	26	of	of	ADP
easat-2484	228	27	kyiv	kyiv	PROPN
easat-2484	228	28	national	national	PROPN
easat-2484	228	29	university	university	NOUN
easat-2484	228	30	named	name	VERB
easat-2484	228	31	after	after	ADP
easat-2484	228	32	taras	taras	PROPN
easat-2484	228	33	shevchenko	shevchenko	PROPN
easat-2484	228	34	.	.	PUNCT
easat-2484	229	1	series	series	NOUN
easat-2484	229	2	:	:	PUNCT
easat-2484	229	3	economy	economy	NOUN
easat-2484	229	4	,	,	PUNCT
easat-2484	229	5	vol	vol	NOUN
easat-2484	229	6	.	.	PROPN
easat-2484	230	1	102	102	NUM
easat-2484	230	2	,	,	PUNCT
easat-2484	230	3	pp	pp	ADJ
easat-2484	230	4	.	.	PUNCT
easat-2484	231	1	22	22	NUM
easat-2484	231	2	-	-	SYM
easat-2484	231	3	25	25	NUM
easat-2484	231	4	,	,	PUNCT
easat-2484	231	5	2008	2008	NUM
easat-2484	231	6	.	.	PUNCT
easat-2484	232	1	[	[	X
easat-2484	232	2	16	16	X
easat-2484	232	3	]	]	X
easat-2484	232	4	v.	v.	ADP
easat-2484	232	5	koval	koval	PROPN
easat-2484	232	6	,	,	PUNCT
easat-2484	232	7	k.	k.	PROPN
easat-2484	232	8	nazarova	nazarova	PROPN
easat-2484	232	9	,	,	PUNCT
easat-2484	232	10	v.	v.	ADP
easat-2484	232	11	hordopolov	hordopolov	NOUN
easat-2484	232	12	,	,	PUNCT
easat-2484	232	13	t.	t.	PROPN
easat-2484	232	14	kopotiienko	kopotiienko	PROPN
easat-2484	232	15	,	,	PUNCT
easat-2484	232	16	v.	v.	ADP
easat-2484	232	17	miniailo	miniailo	PROPN
easat-2484	232	18	,	,	PUNCT
easat-2484	232	19	and	and	CCONJ
easat-2484	232	20	y.	y.	PROPN
easat-2484	232	21	diachenko	diachenko	PROPN
easat-2484	232	22	,	,	PUNCT
easat-2484	232	23	"	"	PUNCT
easat-2484	232	24	audit	audit	NOUN
easat-2484	232	25	in	in	ADP
easat-2484	232	26	the	the	DET
easat-2484	232	27	state	state	NOUN
easat-2484	232	28	economic	economic	ADJ
easat-2484	232	29	security	security	NOUN
easat-2484	232	30	system	system	NOUN
easat-2484	232	31	,	,	PUNCT
easat-2484	232	32	"	"	PUNCT
easat-2484	232	33	management	management	NOUN
easat-2484	232	34	theory	theory	NOUN
easat-2484	232	35	and	and	CCONJ
easat-2484	232	36	studies	study	NOUN
easat-2484	232	37	for	for	ADP
easat-2484	232	38	rural	rural	ADJ
easat-2484	232	39	business	business	NOUN
easat-2484	232	40	and	and	CCONJ
easat-2484	232	41	infrastructure	infrastructure	NOUN
easat-2484	232	42	development	development	NOUN
easat-2484	232	43	,	,	PUNCT
easat-2484	232	44	vol	vol	NOUN
easat-2484	232	45	.	.	PROPN
easat-2484	233	1	41	41	NUM
easat-2484	233	2	,	,	PUNCT
easat-2484	233	3	no	no	INTJ
easat-2484	233	4	.	.	NOUN
easat-2484	233	5	3	3	NUM
easat-2484	233	6	,	,	PUNCT
easat-2484	233	7	pp	pp	ADJ
easat-2484	233	8	.	.	PUNCT
easat-2484	234	1	419	419	NUM
easat-2484	234	2	-	-	SYM
easat-2484	234	3	430	430	NUM
easat-2484	234	4	,	,	PUNCT
easat-2484	234	5	2019	2019	NUM
easat-2484	234	6	.	.	PUNCT
easat-2484	235	1	[	[	X
easat-2484	235	2	17	17	NUM
easat-2484	235	3	]	]	X
easat-2484	235	4	y.	y.	PROPN
easat-2484	235	5	ignatenko	ignatenko	PROPN
easat-2484	235	6	and	and	CCONJ
easat-2484	235	7	j.	j.	PROPN
easat-2484	235	8	shumak	shumak	PROPN
easat-2484	235	9	,	,	PUNCT
easat-2484	235	10	"	"	PUNCT
easat-2484	235	11	prospects	prospect	NOUN
easat-2484	235	12	of	of	ADP
easat-2484	235	13	creation	creation	NOUN
easat-2484	235	14	of	of	ADP
easat-2484	235	15	regional	regional	ADJ
easat-2484	235	16	innovation	innovation	NOUN
easat-2484	235	17	cluster	cluster	NOUN
easat-2484	235	18	,	,	PUNCT
easat-2484	235	19	"	"	PUNCT
easat-2484	235	20	information	information	NOUN
easat-2484	235	21	technologies	technology	NOUN
easat-2484	235	22	and	and	CCONJ
easat-2484	235	23	management	management	NOUN
easat-2484	235	24	2017	2017	NUM
easat-2484	235	25	:	:	PUNCT
easat-2484	235	26	the	the	DET
easat-2484	235	27	15th	15th	ADJ
easat-2484	235	28	international	international	ADJ
easat-2484	235	29	scientific	scientific	ADJ
easat-2484	235	30	conference	conference	NOUN
easat-2484	235	31	,	,	PUNCT
easat-2484	235	32	riga	riga	PROPN
easat-2484	235	33	,	,	PUNCT
easat-2484	235	34	latvia	latvia	PROPN
easat-2484	235	35	,	,	PUNCT
easat-2484	235	36	april	april	PROPN
easat-2484	235	37	27	27	NUM
easat-2484	235	38	-	-	SYM
easat-2484	235	39	28	28	NUM
easat-2484	235	40	,	,	PUNCT
easat-2484	235	41	theses	these	VERB
easat-2484	235	42	:	:	PUNCT
easat-2484	235	43	isma	isma	PROPN
easat-2484	235	44	computer	computer	PROPN
easat-2484	235	45	technology	technology	PROPN
easat-2484	235	46	institute	institute	PROPN
easat-2484	235	47	,	,	PUNCT
easat-2484	235	48	isma	isma	PROPN
easat-2484	235	49	business	business	PROPN
easat-2484	235	50	institute	institute	PROPN
easat-2484	235	51	,	,	PUNCT
easat-2484	235	52	editors	editor	NOUN
easat-2484	235	53	yu	yu	PROPN
easat-2484	235	54	.	.	PUNCT
easat-2484	235	55	n.	n.	PROPN
easat-2484	235	56	shunin	shunin	PROPN
easat-2484	235	57	and	and	CCONJ
easat-2484	235	58	v.	v.	PROPN
easat-2484	235	59	i.	i.	PROPN
easat-2484	235	60	gopeyenko	gopeyenko	PROPN
easat-2484	235	61	,	,	PUNCT
easat-2484	235	62	riga	riga	PROPN
easat-2484	235	63	:	:	PUNCT
easat-2484	235	64	isma	isma	PROPN
easat-2484	235	65	university	university	PROPN
easat-2484	235	66	,	,	PUNCT
easat-2484	235	67	2017	2017	NUM
easat-2484	235	68	,	,	PUNCT
easat-2484	235	69	pp	pp	ADJ
easat-2484	235	70	.	.	PUNCT
easat-2484	236	1	135	135	NUM
easat-2484	236	2	.	.	PUNCT
easat-2484	237	1	[	[	X
easat-2484	237	2	18	18	NUM
easat-2484	237	3	]	]	X
easat-2484	237	4	v.	v.	CCONJ
easat-2484	237	5	lagutin	lagutin	PROPN
easat-2484	237	6	,	,	PUNCT
easat-2484	237	7	a.	a.	NOUN
easat-2484	237	8	boiko	boiko	PROPN
easat-2484	237	9	,	,	PUNCT
easat-2484	237	10	and	and	CCONJ
easat-2484	237	11	d.	d.	PROPN
easat-2484	237	12	shkuropadska	shkuropadska	PROPN
easat-2484	237	13	,	,	PUNCT
easat-2484	237	14	"	"	PUNCT
easat-2484	237	15	institutional	institutional	ADJ
easat-2484	237	16	conditions	condition	NOUN
easat-2484	237	17	for	for	ADP
easat-2484	237	18	ensuring	ensure	VERB
easat-2484	237	19	resilience	resilience	NOUN
easat-2484	237	20	of	of	ADP
easat-2484	237	21	national	national	ADJ
easat-2484	237	22	economy	economy	NOUN
easat-2484	237	23	:	:	PUNCT
easat-2484	237	24	on	on	ADP
easat-2484	237	25	the	the	DET
easat-2484	237	26	example	example	NOUN
easat-2484	237	27	of	of	ADP
easat-2484	237	28	ukraine	ukraine	NOUN
easat-2484	237	29	,	,	PUNCT
easat-2484	237	30	"	"	PUNCT
easat-2484	237	31	baltic	baltic	ADJ
easat-2484	237	32	journal	journal	NOUN
easat-2484	237	33	of	of	ADP
easat-2484	237	34	economic	economic	ADJ
easat-2484	237	35	studies	study	NOUN
easat-2484	237	36	,	,	PUNCT
easat-2484	237	37	vol	vol	NOUN
easat-2484	237	38	.	.	PROPN
easat-2484	237	39	6	6	NUM
easat-2484	237	40	,	,	PUNCT
easat-2484	237	41	no	no	INTJ
easat-2484	237	42	.	.	NOUN
easat-2484	237	43	3	3	NUM
easat-2484	237	44	,	,	PUNCT
easat-2484	237	45	pp	pp	ADJ
easat-2484	237	46	.	.	PUNCT
easat-2484	238	1	76	76	NUM
easat-2484	238	2	-	-	SYM
easat-2484	238	3	86	86	NUM
easat-2484	238	4	,	,	PUNCT
easat-2484	238	5	2020	2020	NUM
easat-2484	238	6	.	.	PUNCT
easat-2484	239	1	[	[	X
easat-2484	239	2	19	19	NUM
easat-2484	239	3	]	]	X
easat-2484	240	1	[	[	X
easat-2484	240	2	19	19	NUM
easat-2484	240	3	]	]	PUNCT
easat-2484	240	4	v.	v.	ADP
easat-2484	240	5	m.	m.	NOUN
easat-2484	240	6	melnik	melnik	PROPN
easat-2484	240	7	,	,	PUNCT
easat-2484	240	8	"	"	PUNCT
easat-2484	240	9	on	on	ADP
easat-2484	240	10	the	the	DET
easat-2484	240	11	question	question	NOUN
easat-2484	240	12	of	of	ADP
easat-2484	240	13	the	the	DET
easat-2484	240	14	theoretical	theoretical	ADJ
easat-2484	240	15	principles	principle	NOUN
easat-2484	240	16	of	of	ADP
easat-2484	240	17	tax	tax	NOUN
easat-2484	240	18	administration	administration	NOUN
easat-2484	240	19	,	,	PUNCT
easat-2484	240	20	"	"	PUNCT
easat-2484	240	21	finansy	finansy	ADV
easat-2484	240	22	ukrayiny	ukrayiny	ADJ
easat-2484	240	23	,	,	PUNCT
easat-2484	240	24	vol	vol	NOUN
easat-2484	240	25	.	.	NOUN
easat-2484	240	26	9	9	NUM
easat-2484	240	27	,	,	PUNCT
easat-2484	240	28	pp	pp	ADJ
easat-2484	240	29	.	.	PUNCT
easat-2484	241	1	3	3	NUM
easat-2484	241	2	-	-	SYM
easat-2484	241	3	9	9	NUM
easat-2484	241	4	,	,	PUNCT
easat-2484	241	5	2008	2008	NUM
easat-2484	241	6	.	.	PUNCT
easat-2484	242	1	[	[	X
easat-2484	242	2	20	20	NUM
easat-2484	242	3	]	]	X
easat-2484	242	4	n.	n.	PROPN
easat-2484	242	5	y.	y.	PROPN
easat-2484	242	6	pryshva	pryshva	PROPN
easat-2484	242	7	,	,	PUNCT
easat-2484	242	8	"	"	PUNCT
easat-2484	242	9	peculiarities	peculiarity	NOUN
easat-2484	242	10	of	of	ADP
easat-2484	242	11	legal	legal	ADJ
easat-2484	242	12	regulation	regulation	NOUN
easat-2484	242	13	of	of	ADP
easat-2484	242	14	the	the	DET
easat-2484	242	15	tax	tax	NOUN
easat-2484	242	16	system	system	NOUN
easat-2484	242	17	,	,	PUNCT
easat-2484	242	18	"	"	PUNCT
easat-2484	242	19	bulletin	bulletin	NOUN
easat-2484	242	20	of	of	ADP
easat-2484	242	21	taras	taras	PROPN
easat-2484	242	22	shevchenko	shevchenko	PROPN
easat-2484	242	23	national	national	PROPN
easat-2484	242	24	university	university	PROPN
easat-2484	242	25	of	of	ADP
easat-2484	242	26	kyiv	kyiv	ADJ
easat-2484	242	27	legal	legal	ADJ
easat-2484	242	28	studies	study	NOUN
easat-2484	242	29	,	,	PUNCT
easat-2484	242	30	vol	vol	NOUN
easat-2484	242	31	.	.	PROPN
easat-2484	243	1	45	45	NUM
easat-2484	243	2	,	,	PUNCT
easat-2484	243	3	pp	pp	ADJ
easat-2484	243	4	.	.	PUNCT
easat-2484	244	1	108	108	NUM
easat-2484	244	2	,	,	PUNCT
easat-2484	244	3	2002	2002	NUM
easat-2484	244	4	.	.	PUNCT
easat-2484	245	1	[	[	X
easat-2484	245	2	21	21	NUM
easat-2484	245	3	]	]	X
easat-2484	245	4	o.	o.	PROPN
easat-2484	245	5	v.	v.	PROPN
easat-2484	245	6	pokataieva	pokataieva	PROPN
easat-2484	245	7	,	,	PUNCT
easat-2484	245	8	l.	l.	PROPN
easat-2484	245	9	a.	a.	PROPN
easat-2484	245	10	savchenko	savchenko	PROPN
easat-2484	245	11	,	,	PUNCT
easat-2484	245	12	o.	o.	NOUN
easat-2484	245	13	m.	m.	NOUN
easat-2484	245	14	bukhanevych	bukhanevych	PROPN
easat-2484	245	15	,	,	PUNCT
easat-2484	245	16	a.	a.	NOUN
easat-2484	245	17	o.	o.	NOUN
easat-2484	245	18	onaienko	onaienko	PROPN
easat-2484	245	19	,	,	PUNCT
easat-2484	245	20	and	and	CCONJ
easat-2484	245	21	o.	o.	PROPN
easat-2484	245	22	p.	p.	NOUN
easat-2484	245	23	getmanets	getmanet	NOUN
easat-2484	245	24	,	,	PUNCT
easat-2484	245	25	"	"	PUNCT
easat-2484	245	26	instruments	instrument	NOUN
easat-2484	245	27	of	of	ADP
easat-2484	245	28	financial	financial	ADJ
easat-2484	245	29	legal	legal	ADJ
easat-2484	245	30	policy	policy	NOUN
easat-2484	245	31	in	in	ADP
easat-2484	245	32	the	the	DET
easat-2484	245	33	countries	country	NOUN
easat-2484	245	34	of	of	ADP
easat-2484	245	35	the	the	DET
easat-2484	245	36	european	european	PROPN
easat-2484	245	37	union	union	PROPN
easat-2484	245	38	,	,	PUNCT
easat-2484	245	39	"	"	PUNCT
easat-2484	245	40	journal	journal	NOUN
easat-2484	245	41	of	of	ADP
easat-2484	245	42	advanced	advanced	ADJ
easat-2484	245	43	research	research	NOUN
easat-2484	245	44	in	in	ADP
easat-2484	245	45	law	law	NOUN
easat-2484	245	46	and	and	CCONJ
easat-2484	245	47	economics	economic	NOUN
easat-2484	245	48	,	,	PUNCT
easat-2484	245	49	vol	vol	NOUN
easat-2484	245	50	.	.	PROPN
easat-2484	245	51	11	11	NUM
easat-2484	245	52	,	,	PUNCT
easat-2484	245	53	no	no	INTJ
easat-2484	245	54	.	.	NOUN
easat-2484	245	55	4	4	NUM
easat-2484	245	56	(	(	PUNCT
easat-2484	245	57	50	50	NUM
easat-2484	245	58	)	)	PUNCT
easat-2484	245	59	,	,	PUNCT
easat-2484	245	60	pp	pp	ADP
easat-2484	245	61	.	.	PUNCT
easat-2484	246	1	1313	1313	NUM
easat-2484	246	2	-	-	SYM
easat-2484	246	3	1322	1322	NUM
easat-2484	246	4	,	,	PUNCT
easat-2484	246	5	2020	2020	NUM
easat-2484	246	6	.	.	PUNCT
easat-2484	247	1	[	[	X
easat-2484	247	2	22	22	NUM
easat-2484	247	3	]	]	PUNCT
easat-2484	247	4	v.	v.	CCONJ
easat-2484	247	5	tropina	tropina	PROPN
easat-2484	247	6	,	,	PUNCT
easat-2484	247	7	"	"	PUNCT
easat-2484	247	8	modern	modern	ADJ
easat-2484	247	9	trends	trend	NOUN
easat-2484	247	10	of	of	ADP
easat-2484	247	11	foreign	foreign	ADJ
easat-2484	247	12	pension	pension	NOUN
easat-2484	247	13	systems	system	NOUN
easat-2484	247	14	'	'	PART
easat-2484	247	15	development	development	NOUN
easat-2484	247	16	,	,	PUNCT
easat-2484	247	17	"	"	PUNCT
easat-2484	247	18	university	university	NOUN
easat-2484	247	19	economic	economic	ADJ
easat-2484	247	20	bulletin	bulletin	NOUN
easat-2484	247	21	,	,	PUNCT
easat-2484	247	22	vol	vol	NOUN
easat-2484	247	23	.	.	PROPN
easat-2484	247	24	33	33	NUM
easat-2484	247	25	,	,	PUNCT
easat-2484	247	26	no	no	INTJ
easat-2484	247	27	.	.	NOUN
easat-2484	247	28	1	1	NUM
easat-2484	247	29	,	,	PUNCT
easat-2484	247	30	pp	pp	ADJ
easat-2484	247	31	.	.	PUNCT
easat-2484	248	1	403	403	NUM
easat-2484	248	2	-	-	SYM
easat-2484	248	3	410	410	NUM
easat-2484	248	4	,	,	PUNCT
easat-2484	248	5	2017	2017	NUM
easat-2484	248	6	.	.	PUNCT
easat-2484	249	1	[	[	X
easat-2484	249	2	23	23	NUM
easat-2484	249	3	]	]	X
easat-2484	249	4	i.	i.	NOUN
easat-2484	249	5	chugunov	chugunov	PROPN
easat-2484	249	6	and	and	CCONJ
easat-2484	249	7	o.	o.	PROPN
easat-2484	249	8	zhukevych	zhukevych	PROPN
easat-2484	249	9	,	,	PUNCT
easat-2484	249	10	"	"	PUNCT
easat-2484	249	11	indirect	indirect	ADJ
easat-2484	249	12	taxation	taxation	NOUN
easat-2484	249	13	in	in	ADP
easat-2484	249	14	a	a	DET
easat-2484	249	15	system	system	NOUN
easat-2484	249	16	of	of	ADP
easat-2484	249	17	economic	economic	ADJ
easat-2484	249	18	regulation	regulation	NOUN
easat-2484	249	19	,	,	PUNCT
easat-2484	249	20	"	"	PUNCT
easat-2484	249	21	economic	economic	ADJ
easat-2484	249	22	annals	annal	NOUN
easat-2484	249	23	-	-	PUNCT
easat-2484	249	24	xxi	xxi	ADJ
easat-2484	249	25	,	,	PUNCT
easat-2484	249	26	2014	2014	NUM
easat-2484	249	27	.	.	PUNCT
easat-2484	250	1	[	[	X
easat-2484	250	2	24	24	NUM
easat-2484	250	3	]	]	X
easat-2484	250	4	[	[	X
easat-2484	250	5	24	24	NUM
easat-2484	250	6	]	]	PUNCT
easat-2484	250	7	v.	v.	PROPN
easat-2484	250	8	l.	l.	PROPN
easat-2484	250	9	andrushchenko	andrushchenko	PROPN
easat-2484	250	10	and	and	CCONJ
easat-2484	250	11	t.	t.	PROPN
easat-2484	250	12	v.	v.	PROPN
easat-2484	250	13	tuchak	tuchak	ADJ
easat-2484	250	14	,	,	PUNCT
easat-2484	250	15	"	"	PUNCT
easat-2484	250	16	moralno	moralno	ADJ
easat-2484	250	17	-	-	PUNCT
easat-2484	250	18	etychni	etychni	NOUN
easat-2484	250	19	imperatyvy	imperatyvy	NOUN
easat-2484	250	20	podatkiv	podatkiv	NOUN
easat-2484	250	21	ta	ta	ADP
easat-2484	250	22	opodatkuvannia	opodatkuvannia	PROPN
easat-2484	250	23	(	(	PUNCT
easat-2484	250	24	zakhidna	zakhidna	NOUN
easat-2484	250	25	tradytsiia	tradytsiia	VERB
easat-2484	250	26	)	)	PUNCT
easat-2484	250	27	,	,	PUNCT
easat-2484	250	28	"	"	PUNCT
easat-2484	250	29	kyiv	kyiv	ADJ
easat-2484	250	30	:	:	PUNCT
easat-2484	250	31	alerta	alerta	NOUN
easat-2484	250	32	,	,	PUNCT
easat-2484	250	33	2013	2013	NUM
easat-2484	250	34	.	.	PUNCT
easat-2484	251	1	[	[	X
easat-2484	251	2	25	25	NUM
easat-2484	251	3	]	]	PUNCT
easat-2484	251	4	t.	t.	NOUN
easat-2484	251	5	paientko	paientko	NOUN
easat-2484	251	6	and	and	CCONJ
easat-2484	251	7	v.	v.	ADP
easat-2484	251	8	oparin	oparin	NOUN
easat-2484	251	9	,	,	PUNCT
easat-2484	251	10	"	"	PUNCT
easat-2484	251	11	reducing	reduce	VERB
easat-2484	251	12	the	the	DET
easat-2484	251	13	tax	tax	NOUN
easat-2484	251	14	burden	burden	NOUN
easat-2484	251	15	in	in	ADP
easat-2484	251	16	ukraine	ukraine	NOUN
easat-2484	251	17	:	:	PUNCT
easat-2484	251	18	changing	change	VERB
easat-2484	251	19	priorities	priority	NOUN
easat-2484	251	20	,	,	PUNCT
easat-2484	251	21	"	"	PUNCT
easat-2484	251	22	central	central	ADJ
easat-2484	251	23	european	european	ADJ
easat-2484	251	24	management	management	PROPN
easat-2484	251	25	journal	journal	PROPN
easat-2484	251	26	,	,	PUNCT
easat-2484	251	27	vol	vol	NOUN
easat-2484	251	28	.	.	PROPN
easat-2484	251	29	28	28	NUM
easat-2484	251	30	,	,	PUNCT
easat-2484	251	31	pp	pp	ADJ
easat-2484	251	32	.	.	PUNCT
easat-2484	252	1	98	98	NUM
easat-2484	252	2	-	-	SYM
easat-2484	252	3	126	126	NUM
easat-2484	252	4	,	,	PUNCT
easat-2484	252	5	2020	2020	NUM
easat-2484	252	6	.	.	PUNCT
easat-2484	253	1	[	[	X
easat-2484	253	2	26	26	NUM
easat-2484	253	3	]	]	PUNCT
easat-2484	253	4	i.	i.	NOUN
easat-2484	253	5	suray	suray	PROPN
easat-2484	253	6	,	,	PUNCT
easat-2484	253	7	n.	n.	PROPN
easat-2484	253	8	hrazhevska	hrazhevska	PROPN
easat-2484	253	9	,	,	PUNCT
easat-2484	253	10	l.	l.	PROPN
easat-2484	253	11	yakovenko	yakovenko	PROPN
easat-2484	253	12	,	,	PUNCT
easat-2484	253	13	s.	s.	PROPN
easat-2484	253	14	suprunenko	suprunenko	PROPN
easat-2484	253	15	,	,	PUNCT
easat-2484	253	16	h.	h.	PROPN
easat-2484	253	17	sabadosh	sabadosh	PROPN
easat-2484	253	18	,	,	PUNCT
easat-2484	253	19	and	and	CCONJ
easat-2484	253	20	v.	v.	ADP
easat-2484	253	21	gerashcenko	gerashcenko	NOUN
easat-2484	253	22	,	,	PUNCT
easat-2484	253	23	"	"	PUNCT
easat-2484	253	24	transformation	transformation	NOUN
easat-2484	253	25	of	of	ADP
easat-2484	253	26	public	public	ADJ
easat-2484	253	27	administration	administration	NOUN
easat-2484	253	28	in	in	ADP
easat-2484	253	29	a	a	DET
easat-2484	253	30	network	network	NOUN
easat-2484	253	31	economy	economy	NOUN
easat-2484	253	32	,	,	PUNCT
easat-2484	253	33	"	"	PUNCT
easat-2484	253	34	international	international	ADJ
easat-2484	253	35	journal	journal	NOUN
easat-2484	253	36	of	of	ADP
easat-2484	253	37	management	management	NOUN
easat-2484	253	38	,	,	PUNCT
easat-2484	253	39	vol	vol	NOUN
easat-2484	253	40	.	.	PROPN
easat-2484	253	41	11	11	NUM
easat-2484	253	42	,	,	PUNCT
easat-2484	253	43	no	no	INTJ
easat-2484	253	44	.	.	NOUN
easat-2484	253	45	5	5	NUM
easat-2484	253	46	,	,	PUNCT
easat-2484	253	47	2020	2020	NUM
easat-2484	253	48	.	.	PUNCT
easat-2484	254	1	[	[	X
easat-2484	254	2	27	27	NUM
easat-2484	254	3	]	]	X
easat-2484	254	4	o.	o.	PROPN
easat-2484	254	5	slavkova	slavkova	PROPN
easat-2484	254	6	and	and	CCONJ
easat-2484	254	7	m.	m.	NOUN
easat-2484	254	8	solovey	solovey	NOUN
easat-2484	254	9	,	,	PUNCT
easat-2484	254	10	"	"	PUNCT
easat-2484	254	11	the	the	DET
easat-2484	254	12	role	role	NOUN
easat-2484	254	13	of	of	ADP
easat-2484	254	14	logistics	logistic	NOUN
easat-2484	254	15	in	in	ADP
easat-2484	254	16	agricultural	agricultural	ADJ
easat-2484	254	17	development	development	NOUN
easat-2484	254	18	in	in	ADP
easat-2484	254	19	ukraine	ukraine	NOUN
easat-2484	254	20	,	,	PUNCT
easat-2484	254	21	"	"	PUNCT
easat-2484	254	22	ekonomika	ekonomika	X
easat-2484	254	23	i	i	PRON
easat-2484	254	24	organizacija	organizacija	VERB
easat-2484	254	25	logistyki	logistyki	NOUN
easat-2484	254	26	,	,	PUNCT
easat-2484	254	27	vol	vol	NOUN
easat-2484	254	28	.	.	PROPN
easat-2484	255	1	1	1	NUM
easat-2484	255	2	,	,	PUNCT
easat-2484	255	3	no	no	INTJ
easat-2484	255	4	.	.	NOUN
easat-2484	255	5	2	2	NUM
easat-2484	255	6	,	,	PUNCT
easat-2484	255	7	pp	pp	ADJ
easat-2484	255	8	.	.	PUNCT
easat-2484	256	1	67	67	NUM
easat-2484	256	2	-	-	SYM
easat-2484	256	3	77	77	NUM
easat-2484	256	4	,	,	PUNCT
easat-2484	256	5	2016	2016	NUM
easat-2484	256	6	.	.	PUNCT
easat-2484	257	1	[	[	X
easat-2484	257	2	28	28	NUM
easat-2484	257	3	]	]	X
easat-2484	258	1	[	[	X
easat-2484	258	2	28	28	NUM
easat-2484	258	3	]	]	X
easat-2484	258	4	v.	v.	ADP
easat-2484	258	5	m.	m.	PROPN
easat-2484	258	6	sutormina	sutormina	PROPN
easat-2484	258	7	,	,	PUNCT
easat-2484	258	8	v.	v.	ADP
easat-2484	258	9	m.	m.	NOUN
easat-2484	258	10	fedorov	fedorov	PROPN
easat-2484	258	11	,	,	PUNCT
easat-2484	258	12	and	and	CCONJ
easat-2484	258	13	n.	n.	PROPN
easat-2484	258	14	s.	s.	PROPN
easat-2484	258	15	riazanova	riazanova	PROPN
easat-2484	258	16	,	,	PUNCT
easat-2484	258	17	"	"	PUNCT
easat-2484	258	18	finansy	finansy	ADJ
easat-2484	258	19	zarubizhnykh	zarubizhnykh	NOUN
easat-2484	258	20	korporatsii	korporatsii	PROPN
easat-2484	258	21	,	,	PUNCT
easat-2484	258	22	"	"	PUNCT
easat-2484	258	23	kyiv	kyiv	ADJ
easat-2484	258	24	:	:	PUNCT
easat-2484	258	25	lybid	lybid	ADJ
easat-2484	258	26	,	,	PUNCT
easat-2484	258	27	1993	1993	NUM
easat-2484	258	28	.	.	PUNCT
easat-2484	259	1	[	[	X
easat-2484	259	2	29	29	NUM
easat-2484	259	3	]	]	X
easat-2484	259	4	[	[	X
easat-2484	259	5	29	29	NUM
easat-2484	259	6	]	]	X
easat-2484	259	7	c.	c.	PROPN
easat-2484	259	8	arkolakis	arkolakis	PROPN
easat-2484	259	9	,	,	PUNCT
easat-2484	259	10	t.	t.	NOUN
easat-2484	259	11	papageorgiou	papageorgiou	NOUN
easat-2484	259	12	,	,	PUNCT
easat-2484	259	13	and	and	CCONJ
easat-2484	259	14	o.	o.	PROPN
easat-2484	259	15	a.	a.	PROPN
easat-2484	259	16	timoshenko	timoshenko	PROPN
easat-2484	259	17	,	,	PUNCT
easat-2484	259	18	"	"	PUNCT
easat-2484	259	19	firm	firm	ADJ
easat-2484	259	20	learning	learning	NOUN
easat-2484	259	21	and	and	CCONJ
easat-2484	259	22	growth	growth	NOUN
easat-2484	259	23	,	,	PUNCT
easat-2484	259	24	"	"	PUNCT
easat-2484	259	25	review	review	NOUN
easat-2484	259	26	of	of	ADP
easat-2484	259	27	economic	economic	ADJ
easat-2484	259	28	dynamics	dynamic	NOUN
easat-2484	259	29	,	,	PUNCT
easat-2484	259	30	vol	vol	NOUN
easat-2484	259	31	.	.	PROPN
easat-2484	259	32	27	27	NUM
easat-2484	259	33	,	,	PUNCT
easat-2484	259	34	pp	pp	ADJ
easat-2484	259	35	.	.	PUNCT
easat-2484	260	1	146	146	NUM
easat-2484	260	2	-	-	SYM
easat-2484	260	3	168	168	NUM
easat-2484	260	4	,	,	PUNCT
easat-2484	260	5	2018	2018	NUM
easat-2484	260	6	.	.	PUNCT
easat-2484	261	1	[	[	X
easat-2484	261	2	30	30	NUM
easat-2484	261	3	]	]	X
easat-2484	261	4	v.	v.	CCONJ
easat-2484	261	5	fedosov	fedosov	NOUN
easat-2484	261	6	,	,	PUNCT
easat-2484	261	7	o.	o.	PROPN
easat-2484	261	8	tymchenko	tymchenko	PROPN
easat-2484	261	9	,	,	PUNCT
easat-2484	261	10	and	and	CCONJ
easat-2484	261	11	v.	v.	ADP
easat-2484	261	12	babichenko	babichenko	NOUN
easat-2484	261	13	,	,	PUNCT
easat-2484	261	14	"	"	PUNCT
easat-2484	261	15	tax	tax	NOUN
easat-2484	261	16	transformations	transformation	NOUN
easat-2484	261	17	effects	effect	NOUN
easat-2484	261	18	,	,	PUNCT
easat-2484	261	19	"	"	PUNCT
easat-2484	261	20	financial	financial	ADJ
easat-2484	261	21	and	and	CCONJ
easat-2484	261	22	credit	credit	NOUN
easat-2484	261	23	activity	activity	NOUN
easat-2484	261	24	problems	problem	NOUN
easat-2484	261	25	of	of	ADP
easat-2484	261	26	theory	theory	NOUN
easat-2484	261	27	and	and	CCONJ
easat-2484	261	28	practice	practice	NOUN
easat-2484	261	29	,	,	PUNCT
easat-2484	261	30	vol	vol	NOUN
easat-2484	261	31	.	.	PROPN
easat-2484	261	32	2	2	NUM
easat-2484	261	33	,	,	PUNCT
easat-2484	261	34	no	no	INTJ
easat-2484	261	35	.	.	NOUN
easat-2484	261	36	29	29	NUM
easat-2484	261	37	,	,	PUNCT
easat-2484	261	38	pp	pp	ADJ
easat-2484	261	39	.	.	PUNCT
easat-2484	262	1	462	462	NUM
easat-2484	262	2	-	-	SYM
easat-2484	262	3	475	475	NUM
easat-2484	262	4	,	,	PUNCT
easat-2484	262	5	2019	2019	NUM
easat-2484	262	6	.	.	PUNCT
easat-2484	263	1	[	[	X
easat-2484	263	2	31	31	NUM
easat-2484	263	3	]	]	PUNCT
easat-2484	263	4	a.	a.	NOUN
easat-2484	263	5	m.	m.	NOUN
easat-2484	263	6	podderyogin	podderyogin	NOUN
easat-2484	263	7	,	,	PUNCT
easat-2484	263	8	"	"	PUNCT
easat-2484	263	9	finance	finance	NOUN
easat-2484	263	10	of	of	ADP
easat-2484	263	11	the	the	DET
easat-2484	263	12	enterprises	enterprise	NOUN
easat-2484	263	13	:	:	PUNCT
easat-2484	263	14	textbook	textbook	NOUN
easat-2484	263	15	,	,	PUNCT
easat-2484	263	16	"	"	PUNCT
easat-2484	263	17	kyiv	kyiv	ADJ
easat-2484	263	18	:	:	PUNCT
easat-2484	263	19	kneu	kneu	PROPN
easat-2484	263	20	,	,	PUNCT
easat-2484	263	21	2010	2010	NUM
easat-2484	263	22	.	.	PUNCT
easat-2484	264	1	[	[	X
easat-2484	264	2	32	32	NUM
easat-2484	264	3	]	]	PUNCT
easat-2484	264	4	o.	o.	NOUN
easat-2484	264	5	tereshchenko	tereshchenko	PROPN
easat-2484	264	6	and	and	CCONJ
easat-2484	264	7	n.	n.	PROPN
easat-2484	264	8	babiak	babiak	NOUN
easat-2484	264	9	,	,	PUNCT
easat-2484	264	10	"	"	PUNCT
easat-2484	264	11	causality	causality	NOUN
easat-2484	264	12	of	of	ADP
easat-2484	264	13	risks	risk	NOUN
easat-2484	264	14	,	,	PUNCT
easat-2484	264	15	cost	cost	NOUN
easat-2484	264	16	of	of	ADP
easat-2484	264	17	equity	equity	NOUN
easat-2484	264	18	and	and	CCONJ
easat-2484	264	19	shading	shading	NOUN
easat-2484	264	20	of	of	ADP
easat-2484	264	21	the	the	DET
easat-2484	264	22	enterprise	enterprise	NOUN
easat-2484	264	23	income	income	NOUN
easat-2484	264	24	,	,	PUNCT
easat-2484	264	25	"	"	PUNCT
easat-2484	264	26	baltic	baltic	ADJ
easat-2484	264	27	journal	journal	NOUN
easat-2484	264	28	of	of	ADP
easat-2484	264	29	economic	economic	ADJ
easat-2484	264	30	studies	study	NOUN
easat-2484	264	31	,	,	PUNCT
easat-2484	264	32	vol	vol	NOUN
easat-2484	264	33	.	.	PROPN
easat-2484	264	34	6	6	NUM
easat-2484	264	35	,	,	PUNCT
easat-2484	264	36	no	no	INTJ
easat-2484	264	37	.	.	NOUN
easat-2484	264	38	2	2	NUM
easat-2484	264	39	,	,	PUNCT
easat-2484	264	40	pp	pp	ADJ
easat-2484	264	41	.	.	PUNCT
easat-2484	265	1	61	61	NUM
easat-2484	265	2	-	-	SYM
easat-2484	265	3	68	68	NUM
easat-2484	265	4	,	,	PUNCT
easat-2484	265	5	2020	2020	NUM
easat-2484	265	6	.	.	PUNCT
easat-2484	266	1	[	[	X
easat-2484	266	2	33	33	NUM
easat-2484	266	3	]	]	X
easat-2484	266	4	n.	n.	PROPN
easat-2484	266	5	s.	s.	PROPN
easat-2484	266	6	khatniuk	khatniuk	PROPN
easat-2484	266	7	,	,	PUNCT
easat-2484	266	8	n.	n.	PROPN
easat-2484	266	9	i.	i.	PROPN
easat-2484	266	10	atamanchuk	atamanchuk	PROPN
easat-2484	266	11	,	,	PUNCT
easat-2484	266	12	n.	n.	PROPN
easat-2484	266	13	m.	m.	NOUN
easat-2484	266	14	boreiko	boreiko	PROPN
easat-2484	266	15	,	,	PUNCT
easat-2484	266	16	and	and	CCONJ
easat-2484	266	17	y.	y.	PROPN
easat-2484	266	18	yu	yu	PROPN
easat-2484	266	19	.	.	PUNCT
easat-2484	267	1	bakai	bakai	PROPN
easat-2484	267	2	,	,	PUNCT
easat-2484	267	3	"	"	PUNCT
easat-2484	267	4	features	feature	NOUN
easat-2484	267	5	of	of	ADP
easat-2484	267	6	fuel	fuel	NOUN
easat-2484	267	7	excise	excise	NOUN
easat-2484	267	8	tax	tax	NOUN
easat-2484	267	9	in	in	ADP
easat-2484	267	10	ukraine	ukraine	NOUN
easat-2484	267	11	,	,	PUNCT
easat-2484	267	12	"	"	PUNCT
easat-2484	267	13	financial	financial	ADJ
easat-2484	267	14	and	and	CCONJ
easat-2484	267	15	credit	credit	NOUN
easat-2484	267	16	activity	activity	NOUN
easat-2484	267	17	-	-	PUNCT
easat-2484	267	18	problems	problem	NOUN
easat-2484	267	19	of	of	ADP
easat-2484	267	20	theory	theory	NOUN
easat-2484	267	21	and	and	CCONJ
easat-2484	267	22	practice	practice	NOUN
easat-2484	267	23	,	,	PUNCT
easat-2484	267	24	vol	vol	NOUN
easat-2484	267	25	.	.	PROPN
easat-2484	267	26	1	1	NUM
easat-2484	267	27	,	,	PUNCT
easat-2484	267	28	no	no	INTJ
easat-2484	267	29	.	.	NOUN
easat-2484	267	30	32	32	NUM
easat-2484	267	31	,	,	PUNCT
easat-2484	267	32	pp	pp	ADJ
easat-2484	267	33	.	.	PUNCT
easat-2484	268	1	76	76	NUM
easat-2484	268	2	-	-	SYM
easat-2484	268	3	86	86	NUM
easat-2484	268	4	,	,	PUNCT
easat-2484	268	5	2020	2020	NUM
easat-2484	268	6	.	.	PUNCT
easat-2484	269	1	[	[	X
easat-2484	269	2	34	34	NUM
easat-2484	269	3	]	]	X
easat-2484	269	4	n.	n.	PROPN
easat-2484	269	5	khatniuk	khatniuk	PROPN
easat-2484	269	6	,	,	PUNCT
easat-2484	269	7	l.	l.	PROPN
easat-2484	269	8	olefir	olefir	PROPN
easat-2484	269	9	,	,	PUNCT
easat-2484	269	10	s.	s.	PROPN
easat-2484	269	11	ivashko	ivashko	PROPN
easat-2484	269	12	,	,	PUNCT
easat-2484	269	13	i.	i.	NOUN
easat-2484	269	14	malyshenko	malyshenko	PROPN
easat-2484	269	15	,	,	PUNCT
easat-2484	269	16	and	and	CCONJ
easat-2484	269	17	n.	n.	NOUN
easat-2484	269	18	pobiianska	pobiianska	NOUN
easat-2484	269	19	,	,	PUNCT
easat-2484	269	20	"	"	PUNCT
easat-2484	269	21	vatutinsky	vatutinsky	NOUN
easat-2484	269	22	city	city	NOUN
easat-2484	269	23	notarial	notarial	ADJ
easat-2484	269	24	district	district	NOUN
easat-2484	269	25	of	of	ADP
easat-2484	269	26	cherkasy	cherkasy	PROPN
easat-2484	269	27	region	region	NOUN
easat-2484	269	28	legal	legal	ADJ
easat-2484	269	29	aspects	aspect	NOUN
easat-2484	269	30	of	of	ADP
easat-2484	269	31	the	the	DET
easat-2484	269	32	problems	problem	NOUN
easat-2484	269	33	in	in	ADP
easat-2484	269	34	the	the	DET
easat-2484	269	35	area	area	NOUN
easat-2484	269	36	of	of	ADP
easat-2484	269	37	denouncement	denouncement	NOUN
easat-2484	269	38	of	of	ADP
easat-2484	269	39	international	international	ADJ
easat-2484	269	40	treaties	treaty	NOUN
easat-2484	269	41	,	,	PUNCT
easat-2484	269	42	"	"	PUNCT
easat-2484	269	43	journal	journal	NOUN
easat-2484	269	44	of	of	ADP
easat-2484	269	45	legal	legal	ADJ
easat-2484	269	46	,	,	PUNCT
easat-2484	269	47	ethical	ethical	ADJ
easat-2484	269	48	and	and	CCONJ
easat-2484	269	49	regulatory	regulatory	ADJ
easat-2484	269	50	issues	issue	NOUN
easat-2484	269	51	,	,	PUNCT
easat-2484	269	52	vol	vol	NOUN
easat-2484	269	53	.	.	PROPN
easat-2484	269	54	23	23	NUM
easat-2484	269	55	,	,	PUNCT
easat-2484	269	56	no	no	INTJ
easat-2484	269	57	.	.	NOUN
easat-2484	269	58	3	3	NUM
easat-2484	269	59	,	,	PUNCT
easat-2484	269	60	2020	2020	NUM
easat-2484	269	61	.	.	PUNCT
easat-2484	270	1	[	[	X
easat-2484	270	2	35	35	NUM
easat-2484	270	3	]	]	X
easat-2484	270	4	n.	n.	NOUN
easat-2484	270	5	o.	o.	PROPN
easat-2484	271	1	maksimova	maksimova	PROPN
easat-2484	271	2	,	,	PUNCT
easat-2484	271	3	"	"	PUNCT
easat-2484	271	4	current	current	ADJ
easat-2484	271	5	state	state	NOUN
easat-2484	271	6	and	and	CCONJ
easat-2484	271	7	problems	problem	NOUN
easat-2484	271	8	of	of	ADP
easat-2484	271	9	taxation	taxation	NOUN
easat-2484	271	10	of	of	ADP
easat-2484	271	11	business	business	NOUN
easat-2484	271	12	entities	entity	NOUN
easat-2484	271	13	,	,	PUNCT
easat-2484	271	14	"	"	PUNCT
easat-2484	271	15	bulletin	bulletin	NOUN
easat-2484	271	16	of	of	ADP
easat-2484	271	17	sumy	sumy	PROPN
easat-2484	271	18	national	national	PROPN
easat-2484	271	19	agrarian	agrarian	PROPN
easat-2484	271	20	university	university	PROPN
easat-2484	271	21	.	.	PUNCT
easat-2484	272	1	series	series	PROPN
easat-2484	272	2	"	"	PUNCT
easat-2484	272	3	economics	economic	NOUN
easat-2484	272	4	and	and	CCONJ
easat-2484	272	5	management	management	NOUN
easat-2484	272	6	,	,	PUNCT
easat-2484	272	7	"	"	PUNCT
easat-2484	272	8	vol	vol	NOUN
easat-2484	272	9	.	.	PROPN
easat-2484	272	10	4	4	NUM
easat-2484	272	11	,	,	PUNCT
easat-2484	272	12	no	no	INTJ
easat-2484	272	13	.	.	NOUN
easat-2484	272	14	52	52	NUM
easat-2484	272	15	,	,	PUNCT
easat-2484	272	16	pp	pp	ADJ
easat-2484	272	17	.	.	PUNCT
easat-2484	273	1	128–133	128–133	NUM
easat-2484	273	2	,	,	PUNCT
easat-2484	273	3	2012	2012	NUM
easat-2484	273	4	.	.	PUNCT
easat-2484	274	1	[	[	X
easat-2484	274	2	36	36	NUM
easat-2484	274	3	]	]	PUNCT
easat-2484	274	4	t.	t.	PROPN
easat-2484	274	5	o.	o.	PROPN
easat-2484	274	6	mulyk	mulyk	PROPN
easat-2484	274	7	,	,	PUNCT
easat-2484	274	8	"	"	PUNCT
easat-2484	274	9	problems	problem	NOUN
easat-2484	274	10	of	of	ADP
easat-2484	274	11	optimization	optimization	NOUN
easat-2484	274	12	of	of	ADP
easat-2484	274	13	tax	tax	NOUN
easat-2484	274	14	payments	payment	NOUN
easat-2484	274	15	and	and	CCONJ
easat-2484	274	16	formation	formation	NOUN
easat-2484	274	17	of	of	ADP
easat-2484	274	18	tax	tax	NOUN
easat-2484	274	19	policy	policy	NOUN
easat-2484	274	20	at	at	ADP
easat-2484	274	21	enterprises	enterprise	NOUN
easat-2484	274	22	,	,	PUNCT
easat-2484	274	23	"	"	PUNCT
easat-2484	274	24	repository	repository	NOUN
easat-2484	274	25	of	of	ADP
easat-2484	274	26	vnau	vnau	NOUN
easat-2484	274	27	,	,	PUNCT
easat-2484	274	28	2010	2010	NUM
easat-2484	274	29	.	.	PUNCT
easat-2484	275	1	[	[	X
easat-2484	275	2	37	37	NUM
easat-2484	275	3	]	]	X
easat-2484	275	4	o.	o.	PROPN
easat-2484	275	5	d.	d.	PROPN
easat-2484	275	6	borzenkova	borzenkova	PROPN
easat-2484	275	7	,	,	PUNCT
easat-2484	275	8	"	"	PUNCT
easat-2484	275	9	the	the	DET
easat-2484	275	10	problematics	problematic	NOUN
easat-2484	275	11	of	of	ADP
easat-2484	275	12	profit	profit	NOUN
easat-2484	275	13	taxation	taxation	NOUN
easat-2484	275	14	of	of	ADP
easat-2484	275	15	legal	legal	ADJ
easat-2484	275	16	entities	entity	NOUN
easat-2484	275	17	in	in	ADP
easat-2484	275	18	financial	financial	ADJ
easat-2484	275	19	theory	theory	NOUN
easat-2484	275	20	,	,	PUNCT
easat-2484	275	21	"	"	PUNCT
easat-2484	275	22	formation	formation	NOUN
easat-2484	275	23	of	of	ADP
easat-2484	275	24	market	market	NOUN
easat-2484	275	25	relations	relation	NOUN
easat-2484	275	26	in	in	ADP
easat-2484	275	27	ukraine	ukraine	NOUN
easat-2484	275	28	,	,	PUNCT
easat-2484	275	29	vol	vol	NOUN
easat-2484	275	30	.	.	PROPN
easat-2484	276	1	10	10	NUM
easat-2484	276	2	,	,	PUNCT
easat-2484	276	3	pp	pp	ADJ
easat-2484	276	4	.	.	PUNCT
easat-2484	277	1	155	155	NUM
easat-2484	277	2	-	-	SYM
easat-2484	277	3	160	160	NUM
easat-2484	277	4	,	,	PUNCT
easat-2484	277	5	2011	2011	NUM
easat-2484	277	6	.	.	PUNCT
easat-2484	278	1	[	[	X
easat-2484	278	2	38	38	NUM
easat-2484	278	3	]	]	X
easat-2484	278	4	o.	o.	PROPN
easat-2484	278	5	r.	r.	PROPN
easat-2484	278	6	zhydyak	zhydyak	PROPN
easat-2484	278	7	,	,	PUNCT
easat-2484	278	8	"	"	PUNCT
easat-2484	278	9	tax	tax	NOUN
easat-2484	278	10	management	management	NOUN
easat-2484	278	11	in	in	ADP
easat-2484	278	12	the	the	DET
easat-2484	278	13	system	system	NOUN
easat-2484	278	14	of	of	ADP
easat-2484	278	15	agricultural	agricultural	ADJ
easat-2484	278	16	enterprise	enterprise	NOUN
easat-2484	278	17	management	management	NOUN
easat-2484	278	18	,	,	PUNCT
easat-2484	278	19	"	"	PUNCT
easat-2484	278	20	scientific	scientific	ADJ
easat-2484	278	21	works	work	NOUN
easat-2484	278	22	of	of	ADP
easat-2484	278	23	the	the	DET
easat-2484	278	24	southern	southern	ADJ
easat-2484	278	25	branch	branch	NOUN
easat-2484	278	26	of	of	ADP
easat-2484	278	27	the	the	DET
easat-2484	278	28	national	national	PROPN
easat-2484	278	29	university	university	PROPN
easat-2484	278	30	of	of	ADP
easat-2484	278	31	bioresources	bioresource	NOUN
easat-2484	278	32	and	and	CCONJ
easat-2484	278	33	nature	nature	NOUN
easat-2484	278	34	management	management	NOUN
easat-2484	278	35	of	of	ADP
easat-2484	278	36	ukraine	ukraine	ADJ
easat-2484	278	37	“	"	PUNCT
easat-2484	278	38	crimean	crimean	ADJ
easat-2484	278	39	agrotechnological	agrotechnological	ADJ
easat-2484	278	40	university	university	NOUN
easat-2484	278	41	,	,	PUNCT
easat-2484	278	42	”	"	PUNCT
easat-2484	278	43	economic	economic	ADJ
easat-2484	278	44	sciences	science	NOUN
easat-2484	278	45	,	,	PUNCT
easat-2484	278	46	vol	vol	NOUN
easat-2484	278	47	.	.	PROPN
easat-2484	279	1	152	152	NUM
easat-2484	279	2	,	,	PUNCT
easat-2484	279	3	pp	pp	ADJ
easat-2484	279	4	.	.	PUNCT
easat-2484	280	1	177	177	NUM
easat-2484	280	2	-	-	SYM
easat-2484	280	3	182	182	NUM
easat-2484	280	4	,	,	PUNCT
easat-2484	280	5	2013	2013	NUM
easat-2484	280	6	.	.	PUNCT
easat-2484	281	1	[	[	X
easat-2484	281	2	39	39	NUM
easat-2484	281	3	]	]	PUNCT
easat-2484	281	4	verkhovna	verkhovna	VERB
easat-2484	281	5	rada	rada	PROPN
easat-2484	281	6	of	of	ADP
easat-2484	281	7	ukraine	ukraine	PROPN
easat-2484	281	8	,	,	PUNCT
easat-2484	281	9	"	"	PUNCT
easat-2484	281	10	tax	tax	NOUN
easat-2484	281	11	code	code	NOUN
easat-2484	281	12	of	of	ADP
easat-2484	281	13	ukraine	ukraine	NOUN
easat-2484	281	14	from	from	ADP
easat-2484	281	15	02.12.2010	02.12.2010	PROPN
easat-2484	281	16	№	№	ADP
easat-2484	281	17	2755	2755	NUM
easat-2484	281	18	-	-	SYM
easat-2484	281	19	vi	vi	NOUN
easat-2484	281	20	,	,	PUNCT
easat-2484	281	21	"	"	PUNCT
easat-2484	281	22	bulletin	bulletin	NOUN
easat-2484	281	23	of	of	ADP
easat-2484	281	24	the	the	DET
easat-2484	281	25	verkhovna	verkhovna	NOUN
easat-2484	281	26	rada	rada	PROPN
easat-2484	281	27	of	of	ADP
easat-2484	281	28	ukraine	ukraine	PROPN
easat-2484	281	29	,	,	PUNCT
easat-2484	281	30	pp	pp	ADJ
easat-2484	281	31	.	.	PUNCT
easat-2484	282	1	13	13	NUM
easat-2484	282	2	-	-	SYM
easat-2484	282	3	14	14	NUM
easat-2484	282	4	,	,	PUNCT
easat-2484	282	5	15	15	NUM
easat-2484	282	6	-	-	SYM
easat-2484	282	7	16	16	NUM
easat-2484	282	8	,	,	PUNCT
easat-2484	282	9	17	17	NUM
easat-2484	282	10	,	,	PUNCT
easat-2484	282	11	112	112	NUM
easat-2484	282	12	,	,	PUNCT
easat-2484	282	13	2010	2010	NUM
easat-2484	282	14	.	.	PUNCT
easat-2484	283	1	[	[	X
easat-2484	283	2	40	40	NUM
easat-2484	283	3	]	]	PUNCT
easat-2484	283	4	verkhovna	verkhovna	VERB
easat-2484	283	5	rada	rada	PROPN
easat-2484	283	6	of	of	ADP
easat-2484	283	7	ukraine	ukraine	PROPN
easat-2484	283	8	,	,	PUNCT
easat-2484	283	9	"	"	PUNCT
easat-2484	283	10	on	on	ADP
easat-2484	283	11	amendments	amendment	NOUN
easat-2484	283	12	and	and	CCONJ
easat-2484	283	13	recognition	recognition	NOUN
easat-2484	283	14	as	as	ADP
easat-2484	283	15	such	such	ADJ
easat-2484	283	16	,	,	PUNCT
easat-2484	283	17	which	which	PRON
easat-2484	283	18	have	have	AUX
easat-2484	283	19	lost	lose	VERB
easat-2484	283	20	their	their	PRON
easat-2484	283	21	validity	validity	NOUN
easat-2484	283	22	,	,	PUNCT
easat-2484	283	23	some	some	DET
easat-2484	283	24	legislative	legislative	ADJ
easat-2484	283	25	acts	act	NOUN
easat-2484	283	26	of	of	ADP
easat-2484	283	27	ukraine	ukraine	NOUN
easat-2484	283	28	:	:	PUNCT
easat-2484	283	29	law	law	NOUN
easat-2484	283	30	of	of	ADP
easat-2484	283	31	ukraine	ukraine	NOUN
easat-2484	283	32	of	of	ADP
easat-2484	283	33	december	december	PROPN
easat-2484	283	34	28	28	NUM
easat-2484	283	35	,	,	PUNCT
easat-2484	283	36	2014	2014	NUM
easat-2484	283	37	,	,	PUNCT
easat-2484	283	38	№	№	ADV
easat-2484	283	39	76	76	NUM
easat-2484	283	40	-	-	PUNCT
easat-2484	283	41	viii	viii	ADJ
easat-2484	283	42	,	,	PUNCT
easat-2484	283	43	"	"	PUNCT
easat-2484	283	44	bulletin	bulletin	NOUN
easat-2484	283	45	of	of	ADP
easat-2484	283	46	the	the	DET
easat-2484	283	47	verkhovna	verkhovna	NOUN
easat-2484	283	48	rada	rada	PROPN
easat-2484	283	49	of	of	ADP
easat-2484	283	50	ukraine	ukraine	PROPN
easat-2484	283	51	,	,	PUNCT
easat-2484	283	52	pp	pp	ADJ
easat-2484	283	53	.	.	PUNCT
easat-2484	284	1	6	6	NUM
easat-2484	284	2	,	,	PUNCT
easat-2484	284	3	40	40	NUM
easat-2484	284	4	,	,	PUNCT
easat-2484	284	5	2014	2014	NUM
easat-2484	284	6	.	.	PUNCT
easat-2484	285	1	2393	2393	NUM
easat-2484	285	2	edelweiss	edelweiss	PROPN
easat-2484	285	3	applied	apply	VERB
easat-2484	285	4	science	science	NOUN
easat-2484	285	5	and	and	CCONJ
easat-2484	285	6	technology	technology	NOUN
easat-2484	285	7	issn	issn	PROPN
easat-2484	285	8	:	:	PUNCT
easat-2484	285	9	2576	2576	NUM
easat-2484	285	10	-	-	SYM
easat-2484	285	11	8484	8484	NUM
easat-2484	285	12	vol	vol	NOUN
easat-2484	285	13	.	.	PROPN
easat-2484	285	14	8	8	NUM
easat-2484	285	15	,	,	PUNCT
easat-2484	285	16	no	no	INTJ
easat-2484	285	17	.	.	NOUN
easat-2484	286	1	6	6	NUM
easat-2484	286	2	:	:	SYM
easat-2484	286	3	2381	2381	NUM
easat-2484	286	4	-	-	SYM
easat-2484	286	5	2393	2393	NUM
easat-2484	286	6	,	,	PUNCT
easat-2484	286	7	2024	2024	NUM
easat-2484	286	8	doi	doi	NOUN
easat-2484	286	9	:	:	PUNCT
easat-2484	286	10	10.55214/25768484.v8i6.2484	10.55214/25768484.v8i6.2484	NUM
easat-2484	286	11	©	©	PROPN
easat-2484	286	12	2024	2024	NUM
easat-2484	286	13	by	by	ADP
easat-2484	286	14	the	the	DET
easat-2484	286	15	authors	author	NOUN
easat-2484	286	16	;	;	PUNCT
easat-2484	286	17	licensee	licensee	PROPN
easat-2484	286	18	learning	learning	NOUN
easat-2484	286	19	gate	gate	NOUN
easat-2484	287	1	[	[	X
easat-2484	287	2	41	41	NUM
easat-2484	287	3	]	]	PUNCT
easat-2484	287	4	verkhovna	verkhovna	VERB
easat-2484	287	5	rada	rada	PROPN
easat-2484	287	6	of	of	ADP
easat-2484	287	7	ukraine	ukraine	PROPN
easat-2484	287	8	,	,	PUNCT
easat-2484	287	9	"	"	PUNCT
easat-2484	287	10	on	on	ADP
easat-2484	287	11	amendments	amendment	NOUN
easat-2484	287	12	to	to	ADP
easat-2484	287	13	the	the	DET
easat-2484	287	14	tax	tax	NOUN
easat-2484	287	15	code	code	NOUN
easat-2484	287	16	of	of	ADP
easat-2484	287	17	ukraine	ukraine	NOUN
easat-2484	287	18	and	and	CCONJ
easat-2484	287	19	some	some	DET
easat-2484	287	20	legislative	legislative	ADJ
easat-2484	287	21	acts	act	NOUN
easat-2484	287	22	of	of	ADP
easat-2484	287	23	ukraine	ukraine	NOUN
easat-2484	287	24	on	on	ADP
easat-2484	287	25	tax	tax	NOUN
easat-2484	287	26	reform	reform	NOUN
easat-2484	287	27	:	:	PUNCT
easat-2484	287	28	law	law	NOUN
easat-2484	287	29	of	of	ADP
easat-2484	287	30	ukraine	ukraine	NOUN
easat-2484	287	31	of	of	ADP
easat-2484	287	32	december	december	PROPN
easat-2484	287	33	28	28	NUM
easat-2484	287	34	,	,	PUNCT
easat-2484	287	35	2014	2014	NUM
easat-2484	287	36	№	№	SYM
easat-2484	287	37	71	71	NUM
easat-2484	287	38	-	-	PUNCT
easat-2484	287	39	viii	viii	ADJ
easat-2484	287	40	,	,	PUNCT
easat-2484	287	41	"	"	PUNCT
easat-2484	287	42	bulletin	bulletin	NOUN
easat-2484	287	43	of	of	ADP
easat-2484	287	44	the	the	DET
easat-2484	287	45	verkhovna	verkhovna	NOUN
easat-2484	287	46	rada	rada	PROPN
easat-2484	287	47	of	of	ADP
easat-2484	287	48	ukraine	ukraine	PROPN
easat-2484	287	49	,	,	PUNCT
easat-2484	287	50	pp	pp	ADJ
easat-2484	287	51	.	.	PUNCT
easat-2484	288	1	7	7	NUM
easat-2484	288	2	-	-	SYM
easat-2484	288	3	8	8	NUM
easat-2484	288	4	,	,	PUNCT
easat-2484	288	5	9	9	NUM
easat-2484	288	6	,	,	PUNCT
easat-2484	288	7	55	55	NUM
easat-2484	288	8	,	,	PUNCT
easat-2484	288	9	2014	2014	NUM
easat-2484	288	10	.	.	PUNCT
easat-2484	289	1	[	[	X
easat-2484	289	2	42	42	NUM
easat-2484	289	3	]	]	PUNCT
easat-2484	289	4	r.	r.	PROPN
easat-2484	289	5	martyniuk	martyniuk	PROPN
easat-2484	289	6	and	and	CCONJ
easat-2484	289	7	o.	o.	PROPN
easat-2484	289	8	datsiuk	datsiuk	NOUN
easat-2484	289	9	,	,	PUNCT
easat-2484	289	10	"	"	PUNCT
easat-2484	289	11	constitutional	constitutional	ADJ
easat-2484	289	12	changes	change	NOUN
easat-2484	289	13	in	in	ADP
easat-2484	289	14	the	the	DET
easat-2484	289	15	form	form	NOUN
easat-2484	289	16	of	of	ADP
easat-2484	289	17	government	government	NOUN
easat-2484	289	18	in	in	ADP
easat-2484	289	19	modern	modern	ADJ
easat-2484	289	20	ukraine	ukraine	NOUN
easat-2484	289	21	,	,	PUNCT
easat-2484	289	22	"	"	PUNCT
easat-2484	289	23	social	social	ADJ
easat-2484	289	24	contexts	contexts	NOUN
easat-2484	289	25	,	,	PUNCT
easat-2484	289	26	vol	vol	NOUN
easat-2484	289	27	.	.	PROPN
easat-2484	289	28	9	9	NUM
easat-2484	289	29	,	,	PUNCT
easat-2484	289	30	no	no	INTJ
easat-2484	289	31	.	.	NOUN
easat-2484	289	32	2	2	NUM
easat-2484	289	33	,	,	PUNCT
easat-2484	289	34	pp	pp	ADJ
easat-2484	289	35	.	.	PUNCT
easat-2484	290	1	5	5	NUM
easat-2484	290	2	-	-	SYM
easat-2484	290	3	21	21	NUM
easat-2484	290	4	,	,	PUNCT
easat-2484	290	5	2022	2022	NUM
easat-2484	290	6	.	.	PUNCT
easat-2484	291	1	[	[	X
easat-2484	291	2	43	43	NUM
easat-2484	291	3	]	]	PUNCT
easat-2484	291	4	verkhovna	verkhovna	VERB
easat-2484	291	5	rada	rada	PROPN
easat-2484	291	6	of	of	ADP
easat-2484	291	7	ukraine	ukraine	PROPN
easat-2484	291	8	,	,	PUNCT
easat-2484	291	9	"	"	PUNCT
easat-2484	291	10	on	on	ADP
easat-2484	291	11	amendments	amendment	NOUN
easat-2484	291	12	to	to	ADP
easat-2484	291	13	the	the	DET
easat-2484	291	14	tax	tax	NOUN
easat-2484	291	15	code	code	NOUN
easat-2484	291	16	of	of	ADP
easat-2484	291	17	ukraine	ukraine	NOUN
easat-2484	291	18	and	and	CCONJ
easat-2484	291	19	some	some	DET
easat-2484	291	20	legislative	legislative	ADJ
easat-2484	291	21	acts	act	NOUN
easat-2484	291	22	of	of	ADP
easat-2484	291	23	ukraine	ukraine	NOUN
easat-2484	291	24	to	to	PART
easat-2484	291	25	ensure	ensure	VERB
easat-2484	291	26	the	the	DET
easat-2484	291	27	balance	balance	NOUN
easat-2484	291	28	of	of	ADP
easat-2484	291	29	budget	budget	NOUN
easat-2484	291	30	revenues	revenue	NOUN
easat-2484	291	31	in	in	ADP
easat-2484	291	32	2016	2016	NUM
easat-2484	291	33	:	:	PUNCT
easat-2484	291	34	law	law	NOUN
easat-2484	291	35	of	of	ADP
easat-2484	291	36	ukraine	ukraine	NOUN
easat-2484	291	37	of	of	ADP
easat-2484	291	38	december	december	PROPN
easat-2484	291	39	24	24	NUM
easat-2484	291	40	,	,	PUNCT
easat-2484	291	41	2015	2015	NUM
easat-2484	291	42	,	,	PUNCT
easat-2484	291	43	№	№	ADV
easat-2484	291	44	909	909	NUM
easat-2484	291	45	-	-	PUNCT
easat-2484	291	46	vііі	vііі	NOUN
easat-2484	291	47	,	,	PUNCT
easat-2484	291	48	"	"	PUNCT
easat-2484	291	49	bulletin	bulletin	NOUN
easat-2484	291	50	of	of	ADP
easat-2484	291	51	the	the	DET
easat-2484	291	52	verkhovna	verkhovna	NOUN
easat-2484	291	53	rada	rada	PROPN
easat-2484	291	54	of	of	ADP
easat-2484	291	55	ukraine	ukraine	PROPN
easat-2484	291	56	,	,	PUNCT
easat-2484	291	57	pp	pp	ADJ
easat-2484	291	58	.	.	PUNCT
easat-2484	292	1	5	5	NUM
easat-2484	292	2	,	,	PUNCT
easat-2484	292	3	47	47	NUM
easat-2484	292	4	,	,	PUNCT
easat-2484	292	5	2015	2015	NUM
easat-2484	292	6	.	.	PUNCT
easat-2484	293	1	[	[	X
easat-2484	293	2	44	44	NUM
easat-2484	293	3	]	]	PUNCT
easat-2484	293	4	verkhovna	verkhovna	VERB
easat-2484	293	5	rada	rada	PROPN
easat-2484	293	6	of	of	ADP
easat-2484	293	7	ukraine	ukraine	PROPN
easat-2484	293	8	,	,	PUNCT
easat-2484	293	9	"	"	PUNCT
easat-2484	293	10	law	law	NOUN
easat-2484	293	11	of	of	ADP
easat-2484	293	12	ukraine	ukraine	NOUN
easat-2484	293	13	of	of	ADP
easat-2484	293	14	april	april	PROPN
easat-2484	293	15	28	28	NUM
easat-2484	293	16	,	,	PUNCT
easat-2484	293	17	2016	2016	NUM
easat-2484	293	18	№	№	NUM
easat-2484	293	19	1411	1411	NUM
easat-2484	293	20	-	-	PUNCT
easat-2484	293	21	viii	viii	NOUN
easat-2484	293	22	'	'	NOUN
easat-2484	293	23	on	on	ADP
easat-2484	293	24	amendments	amendment	NOUN
easat-2484	293	25	to	to	ADP
easat-2484	293	26	the	the	DET
easat-2484	293	27	tax	tax	NOUN
easat-2484	293	28	code	code	NOUN
easat-2484	293	29	of	of	ADP
easat-2484	293	30	ukraine	ukraine	NOUN
easat-2484	293	31	on	on	ADP
easat-2484	293	32	exemption	exemption	NOUN
easat-2484	293	33	from	from	ADP
easat-2484	293	34	taxation	taxation	NOUN
easat-2484	293	35	of	of	ADP
easat-2484	293	36	pensions	pension	NOUN
easat-2484	293	37	,	,	PUNCT
easat-2484	293	38	'	'	PUNCT
easat-2484	293	39	"	"	PUNCT
easat-2484	293	40	bulletin	bulletin	NOUN
easat-2484	293	41	of	of	ADP
easat-2484	293	42	the	the	DET
easat-2484	293	43	verkhovna	verkhovna	NOUN
easat-2484	293	44	rada	rada	PROPN
easat-2484	293	45	of	of	ADP
easat-2484	293	46	ukraine	ukraine	PROPN
easat-2484	293	47	,	,	PUNCT
easat-2484	293	48	pp	pp	ADJ
easat-2484	293	49	.	.	PUNCT
easat-2484	294	1	26	26	NUM
easat-2484	294	2	,	,	PUNCT
easat-2484	294	3	520	520	NUM
easat-2484	294	4	,	,	PUNCT
easat-2484	294	5	2016	2016	NUM
easat-2484	294	6	.	.	PUNCT