id	sid	tid	token	lemma	pos
easat-3522	1	1	edelweiss	edelweiss	PROPN
easat-3522	1	2	applied	apply	VERB
easat-3522	1	3	science	science	NOUN
easat-3522	1	4	and	and	CCONJ
easat-3522	1	5	technology	technology	NOUN
easat-3522	1	6	issn	issn	PROPN
easat-3522	1	7	:	:	PUNCT
easat-3522	1	8	2576	2576	NUM
easat-3522	1	9	-	-	SYM
easat-3522	1	10	8484	8484	NUM
easat-3522	1	11	vol	vol	NOUN
easat-3522	1	12	.	.	PROPN
easat-3522	1	13	8	8	NUM
easat-3522	1	14	,	,	PUNCT
easat-3522	1	15	no	no	INTJ
easat-3522	1	16	.	.	NOUN
easat-3522	1	17	6	6	NUM
easat-3522	1	18	,	,	PUNCT
easat-3522	1	19	7039	7039	NUM
easat-3522	1	20	-	-	SYM
easat-3522	1	21	7049	7049	NUM
easat-3522	1	22	2024	2024	NUM
easat-3522	1	23	publisher	publisher	NOUN
easat-3522	1	24	:	:	PUNCT
easat-3522	1	25	learning	learn	VERB
easat-3522	1	26	gate	gate	NOUN
easat-3522	1	27	doi	doi	PROPN
easat-3522	1	28	:	:	PUNCT
easat-3522	1	29	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	1	30	©	©	PROPN
easat-3522	1	31	2024	2024	NUM
easat-3522	1	32	by	by	ADP
easat-3522	1	33	the	the	DET
easat-3522	1	34	authors	author	NOUN
easat-3522	1	35	;	;	PUNCT
easat-3522	1	36	licensee	licensee	PROPN
easat-3522	1	37	learning	learning	NOUN
easat-3522	1	38	gate	gate	NOUN
easat-3522	1	39	©	©	PROPN
easat-3522	1	40	2024	2024	NUM
easat-3522	1	41	by	by	ADP
easat-3522	1	42	the	the	DET
easat-3522	1	43	authors	author	NOUN
easat-3522	1	44	;	;	PUNCT
easat-3522	1	45	licensee	licensee	PROPN
easat-3522	1	46	learning	learn	VERB
easat-3522	1	47	gate	gate	NOUN
easat-3522	1	48	*	*	PUNCT
easat-3522	1	49	correspondence	correspondence	NOUN
easat-3522	1	50	:	:	PUNCT
easat-3522	1	51	waad1985@mu.edu.iq	waad1985@mu.edu.iq	NOUN
easat-3522	1	52	customs	custom	NOUN
easat-3522	1	53	taxes	taxis	NOUN
easat-3522	1	54	and	and	CCONJ
easat-3522	1	55	their	their	PRON
easat-3522	1	56	role	role	NOUN
easat-3522	1	57	in	in	ADP
easat-3522	1	58	increasing	increase	VERB
easat-3522	1	59	the	the	DET
easat-3522	1	60	revenues	revenue	NOUN
easat-3522	1	61	of	of	ADP
easat-3522	1	62	state	state	NOUN
easat-3522	1	63	through	through	ADP
easat-3522	1	64	the	the	DET
easat-3522	1	65	governance	governance	NOUN
easat-3522	1	66	of	of	ADP
easat-3522	1	67	border	border	NOUN
easat-3522	1	68	port	port	NOUN
easat-3522	1	69	imports	import	NOUN
easat-3522	1	70	waad	waad	PROPN
easat-3522	1	71	hadi	hadi	PROPN
easat-3522	2	1	abd1	abd1	PROPN
easat-3522	2	2	*	*	PROPN
easat-3522	2	3	,	,	PUNCT
easat-3522	2	4	bushra	bushra	PROPN
easat-3522	2	5	hassan	hassan	PROPN
easat-3522	2	6	mohamed	mohamed	PROPN
easat-3522	2	7	el	el	PROPN
easat-3522	2	8	-	-	PROPN
easat-3522	2	9	toby2	toby2	PROPN
easat-3522	2	10	,	,	PUNCT
easat-3522	2	11	akeel	akeel	NOUN
easat-3522	2	12	dakheel	dakheel	NOUN
easat-3522	2	13	kareem3	kareem3	PROPN
easat-3522	3	1	1,2,3department	1,2,3department	NUM
easat-3522	3	2	of	of	ADP
easat-3522	3	3	accounting	accounting	NOUN
easat-3522	3	4	,	,	PUNCT
easat-3522	3	5	college	college	NOUN
easat-3522	3	6	of	of	ADP
easat-3522	3	7	administration	administration	PROPN
easat-3522	3	8	&	&	CCONJ
easat-3522	3	9	economics	economics	PROPN
easat-3522	3	10	,	,	PUNCT
easat-3522	3	11	al	al	PROPN
easat-3522	3	12	-	-	PUNCT
easat-3522	3	13	muthanna	muthanna	PROPN
easat-3522	3	14	university	university	NOUN
easat-3522	3	15	,	,	PUNCT
easat-3522	3	16	iraq	iraq	PROPN
easat-3522	3	17	;	;	PUNCT
easat-3522	3	18	waad1985@mu.edu.iq	waad1985@mu.edu.iq	NOUN
easat-3522	3	19	(	(	PUNCT
easat-3522	3	20	w.h.a	w.h.a	NOUN
easat-3522	3	21	.	.	PUNCT
easat-3522	3	22	)	)	PUNCT
easat-3522	4	1	boshra.hassan@mu.edu.iq	boshra.hassan@mu.edu.iq	PROPN
easat-3522	4	2	(	(	PUNCT
easat-3522	4	3	b.h.m.e.t	b.h.m.e.t	PROPN
easat-3522	4	4	.	.	PUNCT
easat-3522	4	5	)	)	PUNCT
easat-3522	5	1	aqeel2017@mu.edu.iq	aqeel2017@mu.edu.iq	ADV
easat-3522	5	2	(	(	PUNCT
easat-3522	5	3	a.d.k	a.d.k	NOUN
easat-3522	5	4	.	.	PUNCT
easat-3522	5	5	)	)	PUNCT
easat-3522	5	6	.	.	PUNCT
easat-3522	6	1	abstract	abstract	ADV
easat-3522	6	2	:	:	PUNCT
easat-3522	6	3	the	the	DET
easat-3522	6	4	article	article	NOUN
easat-3522	6	5	aims	aim	VERB
easat-3522	6	6	to	to	PART
easat-3522	6	7	focus	focus	VERB
easat-3522	6	8	on	on	ADP
easat-3522	6	9	the	the	DET
easat-3522	6	10	financial	financial	ADJ
easat-3522	6	11	objective	objective	NOUN
easat-3522	6	12	of	of	ADP
easat-3522	6	13	customs	custom	NOUN
easat-3522	6	14	tax	tax	NOUN
easat-3522	6	15	and	and	CCONJ
easat-3522	6	16	the	the	DET
easat-3522	6	17	further	further	ADJ
easat-3522	6	18	role	role	NOUN
easat-3522	6	19	in	in	ADP
easat-3522	6	20	increasing	increase	VERB
easat-3522	6	21	its	its	PRON
easat-3522	6	22	contribution	contribution	NOUN
easat-3522	6	23	in	in	ADP
easat-3522	6	24	funds	fund	NOUN
easat-3522	6	25	of	of	ADP
easat-3522	6	26	the	the	DET
easat-3522	6	27	general	general	ADJ
easat-3522	6	28	budget	budget	NOUN
easat-3522	6	29	of	of	ADP
easat-3522	6	30	the	the	DET
easat-3522	6	31	state	state	NOUN
easat-3522	6	32	and	and	CCONJ
easat-3522	6	33	also	also	ADV
easat-3522	6	34	highlighting	highlight	VERB
easat-3522	6	35	the	the	DET
easat-3522	6	36	importance	importance	NOUN
easat-3522	6	37	of	of	ADP
easat-3522	6	38	implementing	implement	VERB
easat-3522	6	39	import	import	NOUN
easat-3522	6	40	governance	governance	NOUN
easat-3522	6	41	at	at	ADP
easat-3522	6	42	border	border	NOUN
easat-3522	6	43	crossings	crossing	NOUN
easat-3522	6	44	in	in	ADP
easat-3522	6	45	iraq	iraq	PROPN
easat-3522	6	46	.	.	PUNCT
easat-3522	7	1	in	in	ADP
easat-3522	7	2	addition	addition	NOUN
easat-3522	7	3	,	,	PUNCT
easat-3522	7	4	drawing	draw	VERB
easat-3522	7	5	the	the	DET
easat-3522	7	6	attention	attention	NOUN
easat-3522	7	7	of	of	ADP
easat-3522	7	8	the	the	DET
easat-3522	7	9	general	general	ADJ
easat-3522	7	10	tax	tax	NOUN
easat-3522	7	11	authority	authority	NOUN
easat-3522	7	12	to	to	ADP
easat-3522	7	13	the	the	DET
easat-3522	7	14	importance	importance	NOUN
easat-3522	7	15	of	of	ADP
easat-3522	7	16	implementing	implement	VERB
easat-3522	7	17	it	it	PRON
easat-3522	7	18	to	to	PART
easat-3522	7	19	contribute	contribute	VERB
easat-3522	7	20	to	to	ADP
easat-3522	7	21	supporting	support	VERB
easat-3522	7	22	the	the	DET
easat-3522	7	23	state	state	NOUN
easat-3522	7	24	’s	’s	PART
easat-3522	7	25	general	general	ADJ
easat-3522	7	26	budget	budget	NOUN
easat-3522	7	27	.	.	PUNCT
easat-3522	8	1	the	the	DET
easat-3522	8	2	deductive	deductive	ADJ
easat-3522	8	3	methodology	methodology	NOUN
easat-3522	8	4	is	be	AUX
easat-3522	8	5	adopted	adopt	VERB
easat-3522	8	6	to	to	PART
easat-3522	8	7	know	know	VERB
easat-3522	8	8	the	the	DET
easat-3522	8	9	customs	custom	NOUN
easat-3522	8	10	taxes	taxis	NOUN
easat-3522	8	11	and	and	CCONJ
easat-3522	8	12	their	their	PRON
easat-3522	8	13	growing	grow	VERB
easat-3522	8	14	role	role	NOUN
easat-3522	8	15	in	in	ADP
easat-3522	8	16	the	the	DET
easat-3522	8	17	general	general	ADJ
easat-3522	8	18	budget	budget	NOUN
easat-3522	8	19	revenues	revenue	NOUN
easat-3522	8	20	of	of	ADP
easat-3522	8	21	the	the	DET
easat-3522	8	22	state	state	NOUN
easat-3522	8	23	through	through	ADP
easat-3522	8	24	a	a	DET
easat-3522	8	25	group	group	NOUN
easat-3522	8	26	of	of	ADP
easat-3522	8	27	sources	source	NOUN
easat-3522	8	28	obtained	obtain	VERB
easat-3522	8	29	from	from	ADP
easat-3522	8	30	libraries	library	NOUN
easat-3522	8	31	and	and	CCONJ
easat-3522	8	32	the	the	DET
easat-3522	8	33	internet	internet	NOUN
easat-3522	8	34	.	.	PUNCT
easat-3522	9	1	the	the	DET
easat-3522	9	2	analytical	analytical	ADJ
easat-3522	9	3	methodology	methodology	NOUN
easat-3522	9	4	is	be	AUX
easat-3522	9	5	also	also	ADV
easat-3522	9	6	adopted	adopt	VERB
easat-3522	9	7	via	via	ADP
easat-3522	9	8	analyzing	analyze	VERB
easat-3522	9	9	the	the	DET
easat-3522	9	10	content	content	NOUN
easat-3522	9	11	of	of	ADP
easat-3522	9	12	the	the	DET
easat-3522	9	13	data	datum	NOUN
easat-3522	9	14	related	relate	VERB
easat-3522	9	15	to	to	ADP
easat-3522	9	16	the	the	DET
easat-3522	9	17	research	research	NOUN
easat-3522	9	18	.	.	PUNCT
easat-3522	10	1	the	the	DET
easat-3522	10	2	data	datum	NOUN
easat-3522	10	3	of	of	ADP
easat-3522	10	4	study	study	NOUN
easat-3522	10	5	is	be	AUX
easat-3522	10	6	obtained	obtain	VERB
easat-3522	10	7	from	from	ADP
easat-3522	10	8	the	the	DET
easat-3522	10	9	border	border	NOUN
easat-3522	10	10	outlets	outlet	NOUN
easat-3522	10	11	affiliated	affiliate	VERB
easat-3522	10	12	with	with	ADP
easat-3522	10	13	the	the	DET
easat-3522	10	14	ministry	ministry	PROPN
easat-3522	10	15	of	of	ADP
easat-3522	10	16	finance	finance	PROPN
easat-3522	10	17	for	for	ADP
easat-3522	10	18	the	the	DET
easat-3522	10	19	period	period	NOUN
easat-3522	10	20	from	from	ADP
easat-3522	10	21	2017	2017	NUM
easat-3522	10	22	-	-	SYM
easat-3522	10	23	2021	2021	NUM
easat-3522	10	24	.	.	PUNCT
easat-3522	11	1	the	the	DET
easat-3522	11	2	value	value	NOUN
easat-3522	11	3	of	of	ADP
easat-3522	11	4	the	the	DET
easat-3522	11	5	research	research	NOUN
easat-3522	11	6	is	be	AUX
easat-3522	11	7	represented	represent	VERB
easat-3522	11	8	in	in	ADP
easat-3522	11	9	what	what	PRON
easat-3522	11	10	was	be	AUX
easat-3522	11	11	reached	reach	VERB
easat-3522	11	12	in	in	ADP
easat-3522	11	13	terms	term	NOUN
easat-3522	11	14	of	of	ADP
easat-3522	11	15	knowing	know	VERB
easat-3522	11	16	the	the	DET
easat-3522	11	17	importance	importance	NOUN
easat-3522	11	18	of	of	ADP
easat-3522	11	19	customs	custom	NOUN
easat-3522	11	20	tax	tax	NOUN
easat-3522	11	21	governance	governance	NOUN
easat-3522	11	22	as	as	ADP
easat-3522	11	23	an	an	DET
easat-3522	11	24	important	important	ADJ
easat-3522	11	25	and	and	CCONJ
easat-3522	11	26	necessary	necessary	ADJ
easat-3522	11	27	tool	tool	NOUN
easat-3522	11	28	for	for	ADP
easat-3522	11	29	implementing	implement	VERB
easat-3522	11	30	the	the	DET
easat-3522	11	31	rules	rule	NOUN
easat-3522	11	32	and	and	CCONJ
easat-3522	11	33	procedures	procedure	NOUN
easat-3522	11	34	taken	take	VERB
easat-3522	11	35	by	by	ADP
easat-3522	11	36	the	the	DET
easat-3522	11	37	border	border	NOUN
easat-3522	11	38	crossings	crossing	NOUN
easat-3522	11	39	administration	administration	NOUN
easat-3522	11	40	to	to	PART
easat-3522	11	41	ensure	ensure	VERB
easat-3522	11	42	the	the	DET
easat-3522	11	43	smooth	smooth	ADJ
easat-3522	11	44	running	running	NOUN
easat-3522	11	45	of	of	ADP
easat-3522	11	46	work	work	NOUN
easat-3522	11	47	and	and	CCONJ
easat-3522	11	48	activating	activate	VERB
easat-3522	11	49	the	the	DET
easat-3522	11	50	tools	tool	NOUN
easat-3522	11	51	of	of	ADP
easat-3522	11	52	control	control	NOUN
easat-3522	11	53	,	,	PUNCT
easat-3522	11	54	transparency	transparency	NOUN
easat-3522	11	55	,	,	PUNCT
easat-3522	11	56	integrity	integrity	NOUN
easat-3522	11	57	and	and	CCONJ
easat-3522	11	58	enhance	enhance	VERB
easat-3522	11	59	credibility	credibility	NOUN
easat-3522	11	60	with	with	ADP
easat-3522	11	61	ensuring	ensure	VERB
easat-3522	11	62	the	the	DET
easat-3522	11	63	rights	right	NOUN
easat-3522	11	64	fairly	fairly	ADV
easat-3522	11	65	for	for	ADP
easat-3522	11	66	everyone	everyone	PRON
easat-3522	11	67	.	.	PUNCT
easat-3522	12	1	in	in	ADP
easat-3522	12	2	addition	addition	NOUN
easat-3522	12	3	,	,	PUNCT
easat-3522	12	4	preserving	preserve	VERB
easat-3522	12	5	the	the	DET
easat-3522	12	6	tax	tax	NOUN
easat-3522	12	7	revenue	revenue	NOUN
easat-3522	12	8	from	from	ADP
easat-3522	12	9	loss	loss	NOUN
easat-3522	12	10	.	.	PUNCT
easat-3522	13	1	one	one	NUM
easat-3522	13	2	of	of	ADP
easat-3522	13	3	the	the	DET
easat-3522	13	4	most	most	ADV
easat-3522	13	5	important	important	ADJ
easat-3522	13	6	recommendations	recommendation	NOUN
easat-3522	13	7	is	be	AUX
easat-3522	13	8	the	the	DET
easat-3522	13	9	necessity	necessity	NOUN
easat-3522	13	10	of	of	ADP
easat-3522	13	11	the	the	DET
easat-3522	13	12	general	general	ADJ
easat-3522	13	13	authority	authority	NOUN
easat-3522	13	14	of	of	ADP
easat-3522	13	15	customs	custom	NOUN
easat-3522	13	16	to	to	PART
easat-3522	13	17	activate	activate	VERB
easat-3522	13	18	its	its	PRON
easat-3522	13	19	oversight	oversight	NOUN
easat-3522	13	20	apparatus	apparatus	NOUN
easat-3522	13	21	to	to	PART
easat-3522	13	22	control	control	VERB
easat-3522	13	23	the	the	DET
easat-3522	13	24	border	border	NOUN
easat-3522	13	25	crossings	crossing	NOUN
easat-3522	13	26	and	and	CCONJ
easat-3522	13	27	not	not	PART
easat-3522	13	28	allow	allow	VERB
easat-3522	13	29	the	the	DET
easat-3522	13	30	entry	entry	NOUN
easat-3522	13	31	and	and	CCONJ
easat-3522	13	32	exit	exit	NOUN
easat-3522	13	33	of	of	ADP
easat-3522	13	34	goods	good	NOUN
easat-3522	13	35	without	without	ADP
easat-3522	13	36	subjecting	subject	VERB
easat-3522	13	37	them	they	PRON
easat-3522	13	38	to	to	ADP
easat-3522	13	39	customs	custom	NOUN
easat-3522	13	40	tax	tax	NOUN
easat-3522	13	41	and	and	CCONJ
easat-3522	13	42	discovering	discover	VERB
easat-3522	13	43	cases	case	NOUN
easat-3522	13	44	of	of	ADP
easat-3522	13	45	customs	custom	NOUN
easat-3522	13	46	evasion	evasion	NOUN
easat-3522	13	47	to	to	PART
easat-3522	13	48	raise	raise	VERB
easat-3522	13	49	the	the	DET
easat-3522	13	50	rates	rate	NOUN
easat-3522	13	51	of	of	ADP
easat-3522	13	52	customs	custom	NOUN
easat-3522	13	53	revenues	revenue	NOUN
easat-3522	13	54	to	to	PART
easat-3522	13	55	support	support	VERB
easat-3522	13	56	the	the	DET
easat-3522	13	57	general	general	ADJ
easat-3522	13	58	budget	budget	NOUN
easat-3522	13	59	of	of	ADP
easat-3522	13	60	the	the	DET
easat-3522	13	61	state	state	NOUN
easat-3522	13	62	.	.	PUNCT
easat-3522	14	1	keywords	keyword	NOUN
easat-3522	14	2	:	:	PUNCT
easat-3522	14	3	border	border	NOUN
easat-3522	14	4	imports	import	NOUN
easat-3522	14	5	,	,	PUNCT
easat-3522	14	6	customs	custom	NOUN
easat-3522	14	7	tax	tax	NOUN
easat-3522	14	8	,	,	PUNCT
easat-3522	14	9	general	general	ADJ
easat-3522	14	10	budget	budget	NOUN
easat-3522	14	11	.	.	PUNCT
easat-3522	15	1	1	1	X
easat-3522	15	2	.	.	X
easat-3522	15	3	introduction	introduction	NOUN
easat-3522	15	4	customs	custom	NOUN
easat-3522	15	5	taxes	taxis	NOUN
easat-3522	15	6	are	be	AUX
easat-3522	15	7	one	one	NUM
easat-3522	15	8	of	of	ADP
easat-3522	15	9	the	the	DET
easat-3522	15	10	types	type	NOUN
easat-3522	15	11	of	of	ADP
easat-3522	15	12	indirect	indirect	ADJ
easat-3522	15	13	taxes	taxis	NOUN
easat-3522	15	14	and	and	CCONJ
easat-3522	15	15	the	the	DET
easat-3522	15	16	most	most	ADV
easat-3522	15	17	important	important	ADJ
easat-3522	15	18	sources	source	NOUN
easat-3522	15	19	of	of	ADP
easat-3522	15	20	public	public	ADJ
easat-3522	15	21	revenues	revenue	NOUN
easat-3522	15	22	due	due	ADP
easat-3522	15	23	to	to	ADP
easat-3522	15	24	their	their	PRON
easat-3522	15	25	achieved	achieve	VERB
easat-3522	15	26	objectives	objective	NOUN
easat-3522	15	27	within	within	ADP
easat-3522	15	28	the	the	DET
easat-3522	15	29	framework	framework	NOUN
easat-3522	15	30	of	of	ADP
easat-3522	15	31	trade	trade	NOUN
easat-3522	15	32	and	and	CCONJ
easat-3522	15	33	economic	economic	ADJ
easat-3522	15	34	policy	policy	NOUN
easat-3522	15	35	procedures	procedure	NOUN
easat-3522	15	36	,	,	PUNCT
easat-3522	15	37	which	which	PRON
easat-3522	15	38	aims	aim	VERB
easat-3522	15	39	this	this	DET
easat-3522	15	40	latter	latter	ADJ
easat-3522	15	41	to	to	PART
easat-3522	15	42	develop	develop	VERB
easat-3522	15	43	of	of	ADP
easat-3522	15	44	local	local	ADJ
easat-3522	15	45	production	production	NOUN
easat-3522	15	46	sectors	sector	NOUN
easat-3522	15	47	and	and	CCONJ
easat-3522	15	48	the	the	DET
easat-3522	15	49	enhancement	enhancement	NOUN
easat-3522	15	50	of	of	ADP
easat-3522	15	51	their	their	PRON
easat-3522	15	52	competitiveness	competitiveness	NOUN
easat-3522	15	53	(	(	PUNCT
easat-3522	15	54	richardson	richardson	PROPN
easat-3522	15	55	,	,	PUNCT
easat-3522	15	56	2018	2018	NUM
easat-3522	15	57	)	)	PUNCT
easat-3522	15	58	.	.	PUNCT
easat-3522	16	1	further	far	ADV
easat-3522	16	2	,	,	PUNCT
easat-3522	16	3	diversifying	diversify	VERB
easat-3522	16	4	sources	source	NOUN
easat-3522	16	5	of	of	ADP
easat-3522	16	6	revenue	revenue	NOUN
easat-3522	16	7	,	,	PUNCT
easat-3522	16	8	developing	develop	VERB
easat-3522	16	9	exports	export	NOUN
easat-3522	16	10	and	and	CCONJ
easat-3522	16	11	reducing	reduce	VERB
easat-3522	16	12	imports	import	NOUN
easat-3522	16	13	.	.	PUNCT
easat-3522	17	1	iraq	iraq	PROPN
easat-3522	17	2	is	be	AUX
easat-3522	17	3	one	one	NUM
easat-3522	17	4	of	of	ADP
easat-3522	17	5	the	the	DET
easat-3522	17	6	countries	country	NOUN
easat-3522	17	7	in	in	ADP
easat-3522	17	8	the	the	DET
easat-3522	17	9	middle	middle	PROPN
easat-3522	17	10	east	east	PROPN
easat-3522	17	11	region	region	NOUN
easat-3522	17	12	that	that	PRON
easat-3522	17	13	is	be	AUX
easat-3522	17	14	distinguished	distinguish	VERB
easat-3522	17	15	by	by	ADP
easat-3522	17	16	its	its	PRON
easat-3522	17	17	geographical	geographical	ADJ
easat-3522	17	18	location	location	NOUN
easat-3522	17	19	and	and	CCONJ
easat-3522	17	20	has	have	VERB
easat-3522	17	21	many	many	ADJ
easat-3522	17	22	border	border	NOUN
easat-3522	17	23	crossings	crossing	NOUN
easat-3522	17	24	with	with	ADP
easat-3522	17	25	neighboring	neighboring	NOUN
easat-3522	17	26	countries	country	NOUN
easat-3522	17	27	such	such	ADJ
easat-3522	17	28	as	as	ADP
easat-3522	17	29	iran	iran	PROPN
easat-3522	17	30	,	,	PUNCT
easat-3522	17	31	syria	syria	PROPN
easat-3522	17	32	,	,	PUNCT
easat-3522	17	33	saudi	saudi	PROPN
easat-3522	17	34	arabia	arabia	PROPN
easat-3522	17	35	,	,	PUNCT
easat-3522	17	36	turkey	turkey	PROPN
easat-3522	17	37	,	,	PUNCT
easat-3522	17	38	jordan	jordan	PROPN
easat-3522	17	39	and	and	CCONJ
easat-3522	17	40	the	the	DET
easat-3522	17	41	arabian	arabian	PROPN
easat-3522	17	42	gulf	gulf	PROPN
easat-3522	17	43	,	,	PUNCT
easat-3522	17	44	(	(	PUNCT
easat-3522	17	45	içduygu	içduygu	PROPN
easat-3522	17	46	&	&	CCONJ
easat-3522	17	47	toktas	toktas	PROPN
easat-3522	17	48	,	,	PUNCT
easat-3522	17	49	2002	2002	NUM
easat-3522	17	50	)	)	PUNCT
easat-3522	17	51	which	which	PRON
easat-3522	17	52	has	have	AUX
easat-3522	17	53	drawn	draw	VERB
easat-3522	17	54	attention	attention	NOUN
easat-3522	17	55	to	to	ADP
easat-3522	17	56	the	the	DET
easat-3522	17	57	governance	governance	NOUN
easat-3522	17	58	of	of	ADP
easat-3522	17	59	imports	import	NOUN
easat-3522	17	60	from	from	ADP
easat-3522	17	61	these	these	DET
easat-3522	17	62	crossings	crossing	NOUN
easat-3522	17	63	to	to	PART
easat-3522	17	64	confront	confront	VERB
easat-3522	17	65	customs	custom	NOUN
easat-3522	17	66	smuggling	smuggling	NOUN
easat-3522	17	67	operations	operation	NOUN
easat-3522	17	68	through	through	ADP
easat-3522	17	69	the	the	DET
easat-3522	17	70	entry	entry	NOUN
easat-3522	17	71	and	and	CCONJ
easat-3522	17	72	exit	exit	NOUN
easat-3522	17	73	of	of	ADP
easat-3522	17	74	goods	good	NOUN
easat-3522	17	75	to	to	ADP
easat-3522	17	76	and	and	CCONJ
easat-3522	17	77	from	from	ADP
easat-3522	17	78	the	the	DET
easat-3522	17	79	country	country	NOUN
easat-3522	17	80	illegally	illegally	ADV
easat-3522	17	81	and	and	CCONJ
easat-3522	17	82	in	in	ADP
easat-3522	17	83	violation	violation	NOUN
easat-3522	17	84	of	of	ADP
easat-3522	17	85	the	the	DET
easat-3522	17	86	laws	law	NOUN
easat-3522	17	87	and	and	CCONJ
easat-3522	17	88	instructions	instruction	NOUN
easat-3522	17	89	related	relate	VERB
easat-3522	17	90	to	to	ADP
easat-3522	17	91	the	the	DET
easat-3522	17	92	country	country	NOUN
easat-3522	17	93	on	on	ADP
easat-3522	17	94	the	the	DET
easat-3522	17	95	one	one	NUM
easat-3522	17	96	hand	hand	NOUN
easat-3522	17	97	,	,	PUNCT
easat-3522	17	98	and	and	CCONJ
easat-3522	17	99	to	to	PART
easat-3522	17	100	protect	protect	VERB
easat-3522	17	101	tax	tax	NOUN
easat-3522	17	102	revenues	revenue	NOUN
easat-3522	17	103	and	and	CCONJ
easat-3522	17	104	support	support	VERB
easat-3522	17	105	the	the	DET
easat-3522	17	106	state	state	NOUN
easat-3522	17	107	's	's	PART
easat-3522	17	108	general	general	ADJ
easat-3522	17	109	budget	budget	NOUN
easat-3522	17	110	with	with	ADP
easat-3522	17	111	large	large	ADJ
easat-3522	17	112	and	and	CCONJ
easat-3522	17	113	guaranteed	guarantee	VERB
easat-3522	17	114	financial	financial	ADJ
easat-3522	17	115	resources	resource	NOUN
easat-3522	17	116	that	that	PRON
easat-3522	17	117	contribute	contribute	VERB
easat-3522	17	118	directly	directly	ADV
easat-3522	17	119	to	to	ADP
easat-3522	17	120	financing	finance	VERB
easat-3522	17	121	public	public	ADJ
easat-3522	17	122	expenditures	expenditure	NOUN
easat-3522	17	123	on	on	ADP
easat-3522	17	124	the	the	DET
easat-3522	17	125	other	other	ADJ
easat-3522	17	126	hand	hand	NOUN
easat-3522	17	127	(	(	PUNCT
easat-3522	17	128	hovey	hovey	PROPN
easat-3522	17	129	,	,	PUNCT
easat-3522	17	130	1999	1999	NUM
easat-3522	17	131	)	)	PUNCT
easat-3522	17	132	.	.	PUNCT
easat-3522	18	1	2	2	X
easat-3522	18	2	.	.	X
easat-3522	18	3	methodology	methodology	NOUN
easat-3522	18	4	research	research	NOUN
easat-3522	18	5	problem	problem	NOUN
easat-3522	18	6	:	:	PUNCT
easat-3522	18	7	the	the	DET
easat-3522	18	8	weakness	weakness	NOUN
easat-3522	18	9	of	of	ADP
easat-3522	18	10	the	the	DET
easat-3522	18	11	customs	custom	NOUN
easat-3522	18	12	system	system	NOUN
easat-3522	18	13	at	at	ADP
easat-3522	18	14	border	border	NOUN
easat-3522	18	15	crossings	crossing	NOUN
easat-3522	18	16	and	and	CCONJ
easat-3522	18	17	the	the	DET
easat-3522	18	18	weakness	weakness	NOUN
easat-3522	18	19	of	of	ADP
easat-3522	18	20	legal	legal	ADJ
easat-3522	18	21	restrictions	restriction	NOUN
easat-3522	18	22	and	and	CCONJ
easat-3522	18	23	control	control	NOUN
easat-3522	18	24	procedures	procedure	NOUN
easat-3522	18	25	on	on	ADP
easat-3522	18	26	adopting	adopt	VERB
easat-3522	18	27	the	the	DET
easat-3522	18	28	open	open	ADJ
easat-3522	18	29	-	-	PUNCT
easat-3522	18	30	door	door	NOUN
easat-3522	18	31	policy	policy	NOUN
easat-3522	18	32	in	in	ADP
easat-3522	18	33	the	the	DET
easat-3522	18	34	flow	flow	NOUN
easat-3522	18	35	of	of	ADP
easat-3522	18	36	goods	good	NOUN
easat-3522	18	37	into	into	ADP
easat-3522	18	38	iraq	iraq	PROPN
easat-3522	18	39	which	which	PRON
easat-3522	18	40	would	would	AUX
easat-3522	18	41	lead	lead	VERB
easat-3522	18	42	to	to	ADP
easat-3522	18	43	negative	negative	ADJ
easat-3522	18	44	repercussions	repercussion	NOUN
easat-3522	18	45	on	on	ADP
easat-3522	18	46	tax	tax	NOUN
easat-3522	18	47	revenues	revenue	NOUN
easat-3522	18	48	and	and	CCONJ
easat-3522	18	49	national	national	ADJ
easat-3522	18	50	products	product	NOUN
easat-3522	18	51	.	.	PUNCT
easat-3522	19	1	consequently	consequently	ADV
easat-3522	19	2	,	,	PUNCT
easat-3522	19	3	this	this	DET
easat-3522	19	4	https://orcid.org/0000-0003-0311-5391	https://orcid.org/0000-0003-0311-5391	ADJ
easat-3522	19	5	https://orcid.org/0000-0002-3151-6830	https://orcid.org/0000-0002-3151-6830	PROPN
easat-3522	19	6	7040	7040	NUM
easat-3522	19	7	edelweiss	edelweiss	PROPN
easat-3522	19	8	applied	apply	VERB
easat-3522	19	9	science	science	NOUN
easat-3522	19	10	and	and	CCONJ
easat-3522	19	11	technology	technology	NOUN
easat-3522	19	12	issn	issn	PROPN
easat-3522	19	13	:	:	PUNCT
easat-3522	19	14	2576	2576	NUM
easat-3522	19	15	-	-	SYM
easat-3522	19	16	8484	8484	NUM
easat-3522	19	17	vol	vol	NOUN
easat-3522	19	18	.	.	PROPN
easat-3522	20	1	8	8	NUM
easat-3522	20	2	,	,	PUNCT
easat-3522	20	3	no	no	INTJ
easat-3522	20	4	.	.	NOUN
easat-3522	20	5	6	6	NUM
easat-3522	20	6	:	:	SYM
easat-3522	20	7	7039	7039	NUM
easat-3522	20	8	-	-	SYM
easat-3522	20	9	7049	7049	NUM
easat-3522	20	10	,	,	PUNCT
easat-3522	20	11	2024	2024	NUM
easat-3522	20	12	doi	doi	NOUN
easat-3522	20	13	:	:	PUNCT
easat-3522	20	14	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	20	15	©	©	PROPN
easat-3522	20	16	2024	2024	NUM
easat-3522	20	17	by	by	ADP
easat-3522	20	18	the	the	DET
easat-3522	20	19	authors	author	NOUN
easat-3522	20	20	;	;	PUNCT
easat-3522	20	21	licensee	licensee	PROPN
easat-3522	20	22	learning	learning	NOUN
easat-3522	20	23	gate	gate	NOUN
easat-3522	20	24	which	which	PRON
easat-3522	20	25	requires	require	VERB
easat-3522	20	26	attention	attention	NOUN
easat-3522	20	27	to	to	ADP
easat-3522	20	28	implementing	implement	VERB
easat-3522	20	29	the	the	DET
easat-3522	20	30	governance	governance	NOUN
easat-3522	20	31	of	of	ADP
easat-3522	20	32	border	border	NOUN
easat-3522	20	33	crossing	crossing	NOUN
easat-3522	20	34	imports	import	NOUN
easat-3522	20	35	to	to	PART
easat-3522	20	36	obtain	obtain	VERB
easat-3522	20	37	financial	financial	ADJ
easat-3522	20	38	resources	resource	NOUN
easat-3522	20	39	for	for	ADP
easat-3522	20	40	the	the	DET
easat-3522	20	41	government	government	NOUN
easat-3522	20	42	that	that	PRON
easat-3522	20	43	enable	enable	VERB
easat-3522	20	44	it	it	PRON
easat-3522	20	45	to	to	PART
easat-3522	20	46	support	support	VERB
easat-3522	20	47	the	the	DET
easat-3522	20	48	general	general	ADJ
easat-3522	20	49	budget	budget	NOUN
easat-3522	20	50	of	of	ADP
easat-3522	20	51	the	the	DET
easat-3522	20	52	state	state	NOUN
easat-3522	20	53	.	.	PUNCT
easat-3522	21	1	hence	hence	ADV
easat-3522	21	2	,	,	PUNCT
easat-3522	21	3	the	the	DET
easat-3522	21	4	research	research	NOUN
easat-3522	21	5	problem	problem	NOUN
easat-3522	21	6	emerges	emerge	VERB
easat-3522	21	7	in	in	ADP
easat-3522	21	8	the	the	DET
easat-3522	21	9	following	follow	VERB
easat-3522	21	10	fundamental	fundamental	ADJ
easat-3522	21	11	question	question	NOUN
easat-3522	21	12	:	:	PUNCT
easat-3522	21	13	do	do	AUX
easat-3522	21	14	customs	customs	NOUN
easat-3522	21	15	taxes	taxis	NOUN
easat-3522	21	16	have	have	VERB
easat-3522	21	17	a	a	DET
easat-3522	21	18	role	role	NOUN
easat-3522	21	19	in	in	ADP
easat-3522	21	20	increasing	increase	VERB
easat-3522	21	21	the	the	DET
easat-3522	21	22	state	state	NOUN
easat-3522	21	23	's	's	PART
easat-3522	21	24	general	general	ADJ
easat-3522	21	25	budget	budget	NOUN
easat-3522	21	26	revenues	revenue	NOUN
easat-3522	21	27	through	through	ADP
easat-3522	21	28	the	the	DET
easat-3522	21	29	governance	governance	NOUN
easat-3522	21	30	of	of	ADP
easat-3522	21	31	border	border	NOUN
easat-3522	21	32	crossing	crossing	NOUN
easat-3522	21	33	imports	import	NOUN
easat-3522	21	34	?	?	PUNCT
easat-3522	22	1	importance	importance	NOUN
easat-3522	22	2	of	of	ADP
easat-3522	22	3	the	the	DET
easat-3522	22	4	research	research	NOUN
easat-3522	22	5	:	:	PUNCT
easat-3522	22	6	the	the	DET
easat-3522	22	7	research	research	NOUN
easat-3522	22	8	gains	gain	VERB
easat-3522	22	9	its	its	PRON
easat-3522	22	10	importance	importance	NOUN
easat-3522	22	11	from	from	ADP
easat-3522	22	12	the	the	DET
easat-3522	22	13	importance	importance	NOUN
easat-3522	22	14	of	of	ADP
easat-3522	22	15	customs	custom	NOUN
easat-3522	22	16	taxes	taxis	NOUN
easat-3522	22	17	as	as	ADP
easat-3522	22	18	one	one	NUM
easat-3522	22	19	of	of	ADP
easat-3522	22	20	the	the	DET
easat-3522	22	21	tools	tool	NOUN
easat-3522	22	22	of	of	ADP
easat-3522	22	23	financial	financial	ADJ
easat-3522	22	24	policy	policy	NOUN
easat-3522	22	25	and	and	CCONJ
easat-3522	22	26	a	a	DET
easat-3522	22	27	source	source	NOUN
easat-3522	22	28	of	of	ADP
easat-3522	22	29	national	national	ADJ
easat-3522	22	30	income	income	NOUN
easat-3522	22	31	,	,	PUNCT
easat-3522	22	32	especially	especially	ADV
easat-3522	22	33	after	after	ADP
easat-3522	22	34	tightening	tighten	VERB
easat-3522	22	35	control	control	NOUN
easat-3522	22	36	over	over	ADP
easat-3522	22	37	imports	import	NOUN
easat-3522	22	38	,	,	PUNCT
easat-3522	22	39	which	which	PRON
easat-3522	22	40	are	be	AUX
easat-3522	22	41	the	the	DET
easat-3522	22	42	tax	tax	NOUN
easat-3522	22	43	base	base	NOUN
easat-3522	22	44	for	for	ADP
easat-3522	22	45	customs	custom	NOUN
easat-3522	22	46	taxes	taxis	NOUN
easat-3522	22	47	,	,	PUNCT
easat-3522	22	48	by	by	ADP
easat-3522	22	49	applying	apply	VERB
easat-3522	22	50	the	the	DET
easat-3522	22	51	governance	governance	NOUN
easat-3522	22	52	of	of	ADP
easat-3522	22	53	border	border	NOUN
easat-3522	22	54	port	port	NOUN
easat-3522	22	55	imports	import	NOUN
easat-3522	22	56	to	to	PART
easat-3522	22	57	control	control	VERB
easat-3522	22	58	tax	tax	NOUN
easat-3522	22	59	evasion	evasion	NOUN
easat-3522	22	60	,	,	PUNCT
easat-3522	22	61	which	which	PRON
easat-3522	22	62	in	in	ADP
easat-3522	22	63	turn	turn	NOUN
easat-3522	22	64	contributes	contribute	VERB
easat-3522	22	65	to	to	ADP
easat-3522	22	66	financing	finance	VERB
easat-3522	22	67	the	the	DET
easat-3522	22	68	general	general	ADJ
easat-3522	22	69	budget	budget	NOUN
easat-3522	22	70	of	of	ADP
easat-3522	22	71	the	the	DET
easat-3522	22	72	state	state	NOUN
easat-3522	22	73	.	.	PUNCT
easat-3522	23	1	research	research	NOUN
easat-3522	23	2	objectives	objective	NOUN
easat-3522	23	3	:	:	PUNCT
easat-3522	23	4	the	the	DET
easat-3522	23	5	research	research	NOUN
easat-3522	23	6	aims	aim	VERB
easat-3522	23	7	to	to	PART
easat-3522	23	8	focus	focus	VERB
easat-3522	23	9	on	on	ADP
easat-3522	23	10	the	the	DET
easat-3522	23	11	financial	financial	ADJ
easat-3522	23	12	objective	objective	NOUN
easat-3522	23	13	of	of	ADP
easat-3522	23	14	customs	custom	NOUN
easat-3522	23	15	tax	tax	NOUN
easat-3522	23	16	and	and	CCONJ
easat-3522	23	17	its	its	PRON
easat-3522	23	18	collection	collection	NOUN
easat-3522	23	19	methods	method	NOUN
easat-3522	23	20	accurately	accurately	ADV
easat-3522	23	21	to	to	PART
easat-3522	23	22	reduce	reduce	VERB
easat-3522	23	23	negative	negative	ADJ
easat-3522	23	24	cases	case	NOUN
easat-3522	23	25	related	relate	VERB
easat-3522	23	26	to	to	ADP
easat-3522	23	27	evasion	evasion	NOUN
easat-3522	23	28	of	of	ADP
easat-3522	23	29	payment	payment	NOUN
easat-3522	23	30	and	and	CCONJ
easat-3522	23	31	to	to	PART
easat-3522	23	32	highlight	highlight	VERB
easat-3522	23	33	on	on	ADP
easat-3522	23	34	its	its	PRON
easat-3522	23	35	role	role	NOUN
easat-3522	23	36	in	in	ADP
easat-3522	23	37	increasing	increase	VERB
easat-3522	23	38	its	its	PRON
easat-3522	23	39	contribution	contribution	NOUN
easat-3522	23	40	to	to	ADP
easat-3522	23	41	financing	finance	VERB
easat-3522	23	42	the	the	DET
easat-3522	23	43	general	general	ADJ
easat-3522	23	44	budget	budget	NOUN
easat-3522	23	45	of	of	ADP
easat-3522	23	46	the	the	DET
easat-3522	23	47	state	state	NOUN
easat-3522	23	48	as	as	ADP
easat-3522	23	49	an	an	DET
easat-3522	23	50	important	important	ADJ
easat-3522	23	51	source	source	NOUN
easat-3522	23	52	of	of	ADP
easat-3522	23	53	funding	funding	NOUN
easat-3522	23	54	to	to	PART
easat-3522	23	55	face	face	VERB
easat-3522	23	56	any	any	DET
easat-3522	23	57	exceptional	exceptional	ADJ
easat-3522	23	58	cases	case	NOUN
easat-3522	23	59	,	,	PUNCT
easat-3522	23	60	whether	whether	SCONJ
easat-3522	23	61	internal	internal	ADJ
easat-3522	23	62	or	or	CCONJ
easat-3522	23	63	external	external	ADJ
easat-3522	23	64	.	.	PUNCT
easat-3522	24	1	the	the	DET
easat-3522	24	2	research	research	NOUN
easat-3522	24	3	also	also	ADV
easat-3522	24	4	aims	aim	VERB
easat-3522	24	5	to	to	PART
easat-3522	24	6	highlight	highlight	VERB
easat-3522	24	7	on	on	ADP
easat-3522	24	8	the	the	DET
easat-3522	24	9	importance	importance	NOUN
easat-3522	24	10	of	of	ADP
easat-3522	24	11	implementing	implement	VERB
easat-3522	24	12	import	import	NOUN
easat-3522	24	13	governance	governance	NOUN
easat-3522	24	14	at	at	ADP
easat-3522	24	15	border	border	NOUN
easat-3522	24	16	crossings	crossing	NOUN
easat-3522	24	17	in	in	ADP
easat-3522	24	18	iraq	iraq	PROPN
easat-3522	24	19	and	and	CCONJ
easat-3522	24	20	drawing	draw	VERB
easat-3522	24	21	the	the	DET
easat-3522	24	22	attention	attention	NOUN
easat-3522	24	23	of	of	ADP
easat-3522	24	24	the	the	DET
easat-3522	24	25	general	general	ADJ
easat-3522	24	26	tax	tax	NOUN
easat-3522	24	27	authority	authority	NOUN
easat-3522	24	28	to	to	ADP
easat-3522	24	29	the	the	DET
easat-3522	24	30	importance	importance	NOUN
easat-3522	24	31	of	of	ADP
easat-3522	24	32	its	its	PRON
easat-3522	24	33	implementation	implementation	NOUN
easat-3522	24	34	to	to	PART
easat-3522	24	35	contribute	contribute	VERB
easat-3522	24	36	to	to	ADP
easat-3522	24	37	supporting	support	VERB
easat-3522	24	38	the	the	DET
easat-3522	24	39	general	general	ADJ
easat-3522	24	40	budget	budget	NOUN
easat-3522	24	41	of	of	ADP
easat-3522	24	42	the	the	DET
easat-3522	24	43	state	state	NOUN
easat-3522	24	44	.	.	PUNCT
easat-3522	25	1	research	research	NOUN
easat-3522	25	2	hypotheses	hypothesis	NOUN
easat-3522	25	3	:	:	PUNCT
easat-3522	25	4	the	the	DET
easat-3522	25	5	research	research	NOUN
easat-3522	25	6	is	be	AUX
easat-3522	25	7	based	base	VERB
easat-3522	25	8	on	on	ADP
easat-3522	25	9	a	a	DET
easat-3522	25	10	main	main	ADJ
easat-3522	25	11	hypothesis	hypothesis	NOUN
easat-3522	25	12	which	which	PRON
easat-3522	25	13	is	be	AUX
easat-3522	25	14	:	:	PUNCT
easat-3522	25	15	the	the	DET
easat-3522	25	16	customs	customs	NOUN
easat-3522	25	17	taxes	taxis	NOUN
easat-3522	25	18	play	play	VERB
easat-3522	25	19	an	an	DET
easat-3522	25	20	effective	effective	ADJ
easat-3522	25	21	role	role	NOUN
easat-3522	25	22	in	in	ADP
easat-3522	25	23	increasing	increase	VERB
easat-3522	25	24	the	the	DET
easat-3522	25	25	state	state	NOUN
easat-3522	25	26	’s	’s	PART
easat-3522	25	27	general	general	ADJ
easat-3522	25	28	budget	budget	NOUN
easat-3522	25	29	revenues	revenue	NOUN
easat-3522	25	30	through	through	ADP
easat-3522	25	31	the	the	DET
easat-3522	25	32	governance	governance	NOUN
easat-3522	25	33	of	of	ADP
easat-3522	25	34	border	border	NOUN
easat-3522	25	35	port	port	NOUN
easat-3522	25	36	imports	import	NOUN
easat-3522	25	37	.	.	PUNCT
easat-3522	26	1	2.1	2.1	NUM
easat-3522	26	2	.	.	PUNCT
easat-3522	27	1	research	research	NOUN
easat-3522	27	2	limits	limit	NOUN
easat-3522	27	3	•	•	DET
easat-3522	27	4	spatial	spatial	ADJ
easat-3522	27	5	limits	limit	NOUN
easat-3522	27	6	:	:	PUNCT
easat-3522	27	7	the	the	DET
easat-3522	27	8	border	border	NOUN
easat-3522	27	9	crossings	crossing	NOUN
easat-3522	27	10	affiliated	affiliate	VERB
easat-3522	27	11	with	with	ADP
easat-3522	27	12	the	the	DET
easat-3522	27	13	ministry	ministry	PROPN
easat-3522	27	14	of	of	ADP
easat-3522	27	15	finance	finance	PROPN
easat-3522	27	16	are	be	AUX
easat-3522	27	17	selected	select	VERB
easat-3522	27	18	.	.	PUNCT
easat-3522	28	1	•	•	X
easat-3522	28	2	temporal	temporal	ADJ
easat-3522	28	3	limits	limit	NOUN
easat-3522	28	4	:	:	PUNCT
easat-3522	28	5	the	the	DET
easat-3522	28	6	period	period	NOUN
easat-3522	28	7	2017	2017	NUM
easat-3522	28	8	-	-	SYM
easat-3522	28	9	2021	2021	NUM
easat-3522	28	10	.	.	PUNCT
easat-3522	29	1	•	•	NUM
easat-3522	29	2	cognitive	cognitive	ADJ
easat-3522	29	3	limits	limit	NOUN
easat-3522	29	4	:	:	PUNCT
easat-3522	29	5	customs	custom	NOUN
easat-3522	29	6	taxes	taxis	NOUN
easat-3522	29	7	,	,	PUNCT
easat-3522	29	8	the	the	DET
easat-3522	29	9	general	general	ADJ
easat-3522	29	10	budget	budget	NOUN
easat-3522	29	11	of	of	ADP
easat-3522	29	12	the	the	DET
easat-3522	29	13	state	state	NOUN
easat-3522	29	14	.	.	PUNCT
easat-3522	30	1	research	research	NOUN
easat-3522	30	2	methodology	methodology	NOUN
easat-3522	30	3	:	:	PUNCT
easat-3522	30	4	the	the	DET
easat-3522	30	5	deductive	deductive	ADJ
easat-3522	30	6	approach	approach	NOUN
easat-3522	30	7	is	be	AUX
easat-3522	30	8	adopted	adopt	VERB
easat-3522	30	9	in	in	ADP
easat-3522	30	10	order	order	NOUN
easat-3522	30	11	to	to	PART
easat-3522	30	12	know	know	VERB
easat-3522	30	13	the	the	DET
easat-3522	30	14	customs	custom	NOUN
easat-3522	30	15	taxes	taxis	NOUN
easat-3522	30	16	and	and	CCONJ
easat-3522	30	17	their	their	PRON
easat-3522	30	18	growing	grow	VERB
easat-3522	30	19	role	role	NOUN
easat-3522	30	20	in	in	ADP
easat-3522	30	21	the	the	DET
easat-3522	30	22	state	state	NOUN
easat-3522	30	23	’s	’s	PART
easat-3522	30	24	general	general	ADJ
easat-3522	30	25	budget	budget	NOUN
easat-3522	30	26	revenues	revenue	NOUN
easat-3522	30	27	,	,	PUNCT
easat-3522	30	28	by	by	ADP
easat-3522	30	29	relying	rely	VERB
easat-3522	30	30	on	on	ADP
easat-3522	30	31	a	a	DET
easat-3522	30	32	group	group	NOUN
easat-3522	30	33	of	of	ADP
easat-3522	30	34	sources	source	NOUN
easat-3522	30	35	obtained	obtain	VERB
easat-3522	30	36	from	from	ADP
easat-3522	30	37	libraries	library	NOUN
easat-3522	30	38	and	and	CCONJ
easat-3522	30	39	the	the	DET
easat-3522	30	40	internet	internet	NOUN
easat-3522	30	41	.	.	PUNCT
easat-3522	31	1	the	the	DET
easat-3522	31	2	analytical	analytical	ADJ
easat-3522	31	3	method	method	NOUN
easat-3522	31	4	is	be	AUX
easat-3522	31	5	also	also	ADV
easat-3522	31	6	adopted	adopt	VERB
easat-3522	31	7	by	by	ADP
easat-3522	31	8	analyzing	analyze	VERB
easat-3522	31	9	the	the	DET
easat-3522	31	10	content	content	NOUN
easat-3522	31	11	of	of	ADP
easat-3522	31	12	the	the	DET
easat-3522	31	13	data	datum	NOUN
easat-3522	31	14	related	relate	VERB
easat-3522	31	15	to	to	ADP
easat-3522	31	16	the	the	DET
easat-3522	31	17	research	research	NOUN
easat-3522	31	18	and	and	CCONJ
easat-3522	31	19	describing	describe	VERB
easat-3522	31	20	it	it	PRON
easat-3522	31	21	objectively	objectively	ADV
easat-3522	31	22	,	,	PUNCT
easat-3522	31	23	methodologically	methodologically	ADV
easat-3522	31	24	,	,	PUNCT
easat-3522	31	25	quantitatively	quantitatively	ADV
easat-3522	31	26	and	and	CCONJ
easat-3522	31	27	in	in	ADP
easat-3522	31	28	numbers	number	NOUN
easat-3522	31	29	,	,	PUNCT
easat-3522	31	30	and	and	CCONJ
easat-3522	31	31	extrapolating	extrapolate	VERB
easat-3522	31	32	the	the	DET
easat-3522	31	33	economic	economic	ADJ
easat-3522	31	34	reality	reality	NOUN
easat-3522	31	35	through	through	ADP
easat-3522	31	36	the	the	DET
easat-3522	31	37	research	research	NOUN
easat-3522	31	38	period	period	NOUN
easat-3522	31	39	and	and	CCONJ
easat-3522	31	40	following	follow	VERB
easat-3522	31	41	its	its	PRON
easat-3522	31	42	temporal	temporal	ADJ
easat-3522	31	43	development	development	NOUN
easat-3522	31	44	,	,	PUNCT
easat-3522	31	45	and	and	CCONJ
easat-3522	31	46	then	then	ADV
easat-3522	31	47	deducing	deduce	VERB
easat-3522	31	48	the	the	DET
easat-3522	31	49	effects	effect	NOUN
easat-3522	31	50	resulting	result	VERB
easat-3522	31	51	from	from	ADP
easat-3522	31	52	that	that	PRON
easat-3522	31	53	.	.	PUNCT
easat-3522	32	1	research	research	NOUN
easat-3522	32	2	tools	tool	NOUN
easat-3522	32	3	:	:	PUNCT
easat-3522	32	4	the	the	DET
easat-3522	32	5	process	process	NOUN
easat-3522	32	6	of	of	ADP
easat-3522	32	7	collecting	collect	VERB
easat-3522	32	8	data	datum	NOUN
easat-3522	32	9	and	and	CCONJ
easat-3522	32	10	information	information	NOUN
easat-3522	32	11	in	in	ADP
easat-3522	32	12	the	the	DET
easat-3522	32	13	theoretical	theoretical	ADJ
easat-3522	32	14	aspect	aspect	NOUN
easat-3522	32	15	was	be	AUX
easat-3522	32	16	based	base	VERB
easat-3522	32	17	on	on	ADP
easat-3522	32	18	foreign	foreign	ADJ
easat-3522	32	19	and	and	CCONJ
easat-3522	32	20	arabic	arabic	ADJ
easat-3522	32	21	books	book	NOUN
easat-3522	32	22	,	,	PUNCT
easat-3522	32	23	research	research	NOUN
easat-3522	32	24	,	,	PUNCT
easat-3522	32	25	theses	thesis	NOUN
easat-3522	32	26	and	and	CCONJ
easat-3522	32	27	dissertations	dissertation	NOUN
easat-3522	32	28	available	available	ADJ
easat-3522	32	29	in	in	ADP
easat-3522	32	30	published	publish	VERB
easat-3522	32	31	and	and	CCONJ
easat-3522	32	32	unpublished	unpublished	ADJ
easat-3522	32	33	libraries	library	NOUN
easat-3522	32	34	on	on	ADP
easat-3522	32	35	the	the	DET
easat-3522	32	36	internet	internet	NOUN
easat-3522	32	37	,	,	PUNCT
easat-3522	32	38	as	as	ADV
easat-3522	32	39	well	well	ADV
easat-3522	32	40	as	as	ADP
easat-3522	32	41	the	the	DET
easat-3522	32	42	internet	internet	NOUN
easat-3522	32	43	.	.	PUNCT
easat-3522	33	1	while	while	SCONJ
easat-3522	33	2	in	in	ADP
easat-3522	33	3	the	the	DET
easat-3522	33	4	practical	practical	ADJ
easat-3522	33	5	aspect	aspect	NOUN
easat-3522	33	6	,	,	PUNCT
easat-3522	33	7	the	the	DET
easat-3522	33	8	analysis	analysis	NOUN
easat-3522	33	9	of	of	ADP
easat-3522	33	10	the	the	DET
easat-3522	33	11	revenues	revenue	NOUN
easat-3522	33	12	of	of	ADP
easat-3522	33	13	the	the	DET
easat-3522	33	14	general	general	ADJ
easat-3522	33	15	authority	authority	NOUN
easat-3522	33	16	of	of	ADP
easat-3522	33	17	customs	custom	NOUN
easat-3522	33	18	affiliated	affiliate	VERB
easat-3522	33	19	with	with	ADP
easat-3522	33	20	the	the	DET
easat-3522	33	21	ministry	ministry	PROPN
easat-3522	33	22	of	of	ADP
easat-3522	33	23	finance	finance	PROPN
easat-3522	33	24	in	in	ADP
easat-3522	33	25	iraq	iraq	PROPN
easat-3522	33	26	for	for	ADP
easat-3522	33	27	the	the	DET
easat-3522	33	28	period	period	NOUN
easat-3522	33	29	from	from	ADP
easat-3522	33	30	2017	2017	NUM
easat-3522	33	31	-	-	SYM
easat-3522	33	32	2021	2021	NUM
easat-3522	33	33	was	be	AUX
easat-3522	33	34	adopted	adopt	VERB
easat-3522	33	35	.	.	PUNCT
easat-3522	34	1	2.2	2.2	NUM
easat-3522	34	2	.	.	PUNCT
easat-3522	35	1	the	the	DET
easat-3522	35	2	theoretical	theoretical	ADJ
easat-3522	35	3	aspect	aspect	NOUN
easat-3522	35	4	customs	custom	NOUN
easat-3522	35	5	taxes	taxis	NOUN
easat-3522	35	6	:	:	PUNCT
easat-3522	35	7	customs	custom	NOUN
easat-3522	35	8	taxes	taxis	NOUN
easat-3522	35	9	are	be	AUX
easat-3522	35	10	considered	consider	VERB
easat-3522	35	11	one	one	NUM
easat-3522	35	12	of	of	ADP
easat-3522	35	13	the	the	DET
easat-3522	35	14	most	most	ADV
easat-3522	35	15	important	important	ADJ
easat-3522	35	16	indirect	indirect	ADJ
easat-3522	35	17	taxes	taxis	NOUN
easat-3522	35	18	in	in	ADP
easat-3522	35	19	most	most	ADV
easat-3522	35	20	developed	develop	VERB
easat-3522	35	21	,	,	PUNCT
easat-3522	35	22	foreign	foreign	ADJ
easat-3522	35	23	and	and	CCONJ
easat-3522	35	24	developing	develop	VERB
easat-3522	35	25	countries	country	NOUN
easat-3522	35	26	because	because	SCONJ
easat-3522	35	27	they	they	PRON
easat-3522	35	28	are	be	AUX
easat-3522	35	29	imposed	impose	VERB
easat-3522	35	30	primarily	primarily	ADV
easat-3522	35	31	on	on	ADP
easat-3522	35	32	the	the	DET
easat-3522	35	33	producer	producer	NOUN
easat-3522	35	34	and	and	CCONJ
easat-3522	35	35	are	be	AUX
easat-3522	35	36	transferred	transfer	VERB
easat-3522	35	37	to	to	ADP
easat-3522	35	38	the	the	DET
easat-3522	35	39	consumer	consumer	NOUN
easat-3522	35	40	,	,	PUNCT
easat-3522	35	41	who	who	PRON
easat-3522	35	42	then	then	ADV
easat-3522	35	43	bears	bear	VERB
easat-3522	35	44	them	they	PRON
easat-3522	35	45	.	.	PUNCT
easat-3522	36	1	they	they	PRON
easat-3522	36	2	are	be	AUX
easat-3522	36	3	imposed	impose	VERB
easat-3522	36	4	on	on	ADP
easat-3522	36	5	imports	import	NOUN
easat-3522	36	6	,	,	PUNCT
easat-3522	36	7	exports	export	NOUN
easat-3522	36	8	or	or	CCONJ
easat-3522	36	9	transit	transit	NOUN
easat-3522	36	10	according	accord	VERB
easat-3522	36	11	to	to	ADP
easat-3522	36	12	their	their	PRON
easat-3522	36	13	nature	nature	NOUN
easat-3522	36	14	(	(	PUNCT
easat-3522	36	15	akymenko	akymenko	PROPN
easat-3522	36	16	&	&	CCONJ
easat-3522	36	17	akymenko	akymenko	PROPN
easat-3522	36	18	,	,	PUNCT
easat-3522	36	19	2022	2022	NUM
easat-3522	36	20	)	)	PUNCT
easat-3522	36	21	.	.	PUNCT
easat-3522	37	1	the	the	DET
easat-3522	37	2	importance	importance	NOUN
easat-3522	37	3	of	of	ADP
easat-3522	37	4	customs	custom	NOUN
easat-3522	37	5	taxes	taxis	NOUN
easat-3522	37	6	lies	lie	VERB
easat-3522	37	7	in	in	ADP
easat-3522	37	8	regulating	regulate	VERB
easat-3522	37	9	foreign	foreign	ADJ
easat-3522	37	10	trade	trade	NOUN
easat-3522	37	11	,	,	PUNCT
easat-3522	37	12	stimulating	stimulate	VERB
easat-3522	37	13	national	national	ADJ
easat-3522	37	14	products	product	NOUN
easat-3522	37	15	and	and	CCONJ
easat-3522	37	16	limiting	limit	VERB
easat-3522	37	17	the	the	DET
easat-3522	37	18	import	import	NOUN
easat-3522	37	19	of	of	ADP
easat-3522	37	20	some	some	DET
easat-3522	37	21	goods	good	NOUN
easat-3522	37	22	(	(	PUNCT
easat-3522	37	23	mohamud	mohamud	PROPN
easat-3522	37	24	&	&	CCONJ
easat-3522	37	25	isak	isak	PROPN
easat-3522	37	26	,	,	PUNCT
easat-3522	37	27	2019	2019	NUM
easat-3522	37	28	)	)	PUNCT
easat-3522	37	29	customs	custom	NOUN
easat-3522	37	30	taxes	taxis	NOUN
easat-3522	37	31	are	be	AUX
easat-3522	37	32	smart	smart	ADJ
easat-3522	37	33	taxes	taxis	NOUN
easat-3522	37	34	because	because	SCONJ
easat-3522	37	35	they	they	PRON
easat-3522	37	36	have	have	VERB
easat-3522	37	37	the	the	DET
easat-3522	37	38	ability	ability	NOUN
easat-3522	37	39	to	to	PART
easat-3522	37	40	monitor	monitor	VERB
easat-3522	37	41	goods	good	NOUN
easat-3522	37	42	entering	enter	VERB
easat-3522	37	43	the	the	DET
easat-3522	37	44	market	market	NOUN
easat-3522	37	45	and	and	CCONJ
easat-3522	37	46	limit	limit	VERB
easat-3522	37	47	and	and	CCONJ
easat-3522	37	48	control	control	VERB
easat-3522	37	49	poor	poor	ADJ
easat-3522	37	50	quality	quality	NOUN
easat-3522	37	51	goods	good	NOUN
easat-3522	37	52	.	.	PUNCT
easat-3522	38	1	they	they	PRON
easat-3522	38	2	also	also	ADV
easat-3522	38	3	do	do	AUX
easat-3522	38	4	not	not	PART
easat-3522	38	5	directly	directly	ADV
easat-3522	38	6	affect	affect	VERB
easat-3522	38	7	investment	investment	NOUN
easat-3522	38	8	,	,	PUNCT
easat-3522	38	9	but	but	CCONJ
easat-3522	38	10	are	be	AUX
easat-3522	38	11	a	a	DET
easat-3522	38	12	tool	tool	NOUN
easat-3522	38	13	to	to	PART
easat-3522	38	14	encourage	encourage	VERB
easat-3522	38	15	national	national	ADJ
easat-3522	38	16	industry	industry	NOUN
easat-3522	38	17	.	.	PUNCT
easat-3522	39	1	when	when	SCONJ
easat-3522	39	2	applied	apply	VERB
easat-3522	39	3	,	,	PUNCT
easat-3522	39	4	they	they	PRON
easat-3522	39	5	can	can	AUX
easat-3522	39	6	not	not	PART
easat-3522	39	7	be	be	AUX
easat-3522	39	8	evaded	evade	VERB
easat-3522	39	9	(	(	PUNCT
easat-3522	39	10	bird	bird	NOUN
easat-3522	39	11	&	&	CCONJ
easat-3522	39	12	zolt	zolt	PROPN
easat-3522	39	13	,	,	PUNCT
easat-3522	39	14	2008	2008	NUM
easat-3522	39	15	)	)	PUNCT
easat-3522	39	16	.	.	PUNCT
easat-3522	40	1	customs	custom	NOUN
easat-3522	40	2	taxes	taxis	NOUN
easat-3522	40	3	are	be	AUX
easat-3522	40	4	defined	define	VERB
easat-3522	40	5	as	as	ADP
easat-3522	40	6	"	"	PUNCT
easat-3522	40	7	an	an	DET
easat-3522	40	8	amount	amount	NOUN
easat-3522	40	9	of	of	ADP
easat-3522	40	10	money	money	NOUN
easat-3522	40	11	collected	collect	VERB
easat-3522	40	12	by	by	ADP
easat-3522	40	13	customs	custom	NOUN
easat-3522	40	14	employees	employee	NOUN
easat-3522	40	15	according	accord	VERB
easat-3522	40	16	to	to	ADP
easat-3522	40	17	a	a	DET
easat-3522	40	18	specific	specific	ADJ
easat-3522	40	19	customs	custom	NOUN
easat-3522	40	20	tariff	tariff	NOUN
easat-3522	40	21	,	,	PUNCT
easat-3522	40	22	the	the	DET
easat-3522	40	23	purpose	purpose	NOUN
easat-3522	40	24	of	of	ADP
easat-3522	40	25	which	which	PRON
easat-3522	40	26	,	,	PUNCT
easat-3522	40	27	if	if	SCONJ
easat-3522	40	28	imposed	impose	VERB
easat-3522	40	29	on	on	ADP
easat-3522	40	30	imports	import	NOUN
easat-3522	40	31	,	,	PUNCT
easat-3522	40	32	is	be	AUX
easat-3522	40	33	to	to	PART
easat-3522	40	34	serve	serve	VERB
easat-3522	40	35	the	the	DET
easat-3522	40	36	interests	interest	NOUN
easat-3522	40	37	of	of	ADP
easat-3522	40	38	the	the	DET
easat-3522	40	39	country	country	NOUN
easat-3522	40	40	,	,	PUNCT
easat-3522	40	41	raise	raise	VERB
easat-3522	40	42	its	its	PRON
easat-3522	40	43	competitiveness	competitiveness	NOUN
easat-3522	40	44	,	,	PUNCT
easat-3522	40	45	and	and	CCONJ
easat-3522	40	46	stimulate	stimulate	VERB
easat-3522	40	47	local	local	ADJ
easat-3522	40	48	production	production	NOUN
easat-3522	40	49	to	to	PART
easat-3522	40	50	be	be	AUX
easat-3522	40	51	an	an	DET
easat-3522	40	52	alternative	alternative	NOUN
easat-3522	40	53	to	to	ADP
easat-3522	40	54	those	those	DET
easat-3522	40	55	imported	import	VERB
easat-3522	40	56	goods	good	NOUN
easat-3522	40	57	.	.	PUNCT
easat-3522	41	1	the	the	DET
easat-3522	41	2	purpose	purpose	NOUN
easat-3522	41	3	of	of	ADP
easat-3522	41	4	imposing	impose	VERB
easat-3522	41	5	them	they	PRON
easat-3522	41	6	on	on	ADP
easat-3522	41	7	exports	export	NOUN
easat-3522	41	8	is	be	AUX
easat-3522	41	9	to	to	PART
easat-3522	41	10	obtain	obtain	VERB
easat-3522	41	11	revenues	revenue	NOUN
easat-3522	41	12	and	and	CCONJ
easat-3522	41	13	encourage	encourage	VERB
easat-3522	41	14	exports	export	NOUN
easat-3522	41	15	,	,	PUNCT
easat-3522	41	16	in	in	ADP
easat-3522	41	17	addition	addition	NOUN
easat-3522	41	18	to	to	ADP
easat-3522	41	19	other	other	ADJ
easat-3522	41	20	economic	economic	ADJ
easat-3522	41	21	and	and	CCONJ
easat-3522	41	22	social	social	ADJ
easat-3522	41	23	goals	goal	NOUN
easat-3522	41	24	"	"	PUNCT
easat-3522	41	25	(	(	PUNCT
easat-3522	41	26	mohi	mohi	PROPN
easat-3522	41	27	,	,	PUNCT
easat-3522	41	28	2019	2019	NUM
easat-3522	41	29	)	)	PUNCT
easat-3522	41	30	.	.	PUNCT
easat-3522	42	1	customs	custom	NOUN
easat-3522	42	2	taxes	taxis	NOUN
easat-3522	42	3	are	be	AUX
easat-3522	42	4	also	also	ADV
easat-3522	42	5	defined	define	VERB
easat-3522	42	6	as	as	ADP
easat-3522	42	7	a	a	DET
easat-3522	42	8	type	type	NOUN
easat-3522	42	9	of	of	ADP
easat-3522	42	10	indirect	indirect	ADJ
easat-3522	42	11	tax	tax	NOUN
easat-3522	42	12	that	that	PRON
easat-3522	42	13	the	the	DET
easat-3522	42	14	state	state	NOUN
easat-3522	42	15	collects	collect	VERB
easat-3522	42	16	on	on	ADP
easat-3522	42	17	products	product	NOUN
easat-3522	42	18	when	when	SCONJ
easat-3522	42	19	they	they	PRON
easat-3522	42	20	cross	cross	VERB
easat-3522	42	21	borders	border	NOUN
easat-3522	42	22	,	,	PUNCT
easat-3522	42	23	whether	whether	SCONJ
easat-3522	42	24	by	by	ADP
easat-3522	42	25	sea	sea	NOUN
easat-3522	42	26	,	,	PUNCT
easat-3522	42	27	air	air	NOUN
easat-3522	42	28	,	,	PUNCT
easat-3522	42	29	or	or	CCONJ
easat-3522	42	30	land	land	NOUN
easat-3522	42	31	,	,	PUNCT
easat-3522	42	32	entering	enter	VERB
easat-3522	42	33	or	or	CCONJ
easat-3522	42	34	exiting	exit	VERB
easat-3522	42	35	(	(	PUNCT
easat-3522	42	36	mohamud	mohamud	PROPN
easat-3522	42	37	&	&	CCONJ
easat-3522	42	38	isak	isak	PROPN
easat-3522	42	39	,	,	PUNCT
easat-3522	42	40	2019	2019	NUM
easat-3522	42	41	)	)	PUNCT
easat-3522	42	42	consequently	consequently	ADV
easat-3522	42	43	,	,	PUNCT
easat-3522	42	44	customs	custom	NOUN
easat-3522	42	45	taxes	taxis	NOUN
easat-3522	42	46	can	can	AUX
easat-3522	42	47	be	be	AUX
easat-3522	42	48	defined	define	VERB
easat-3522	42	49	as	as	ADP
easat-3522	42	50	a	a	DET
easat-3522	42	51	7041	7041	NUM
easat-3522	42	52	edelweiss	edelweiss	PROPN
easat-3522	42	53	applied	apply	VERB
easat-3522	42	54	science	science	NOUN
easat-3522	42	55	and	and	CCONJ
easat-3522	42	56	technology	technology	NOUN
easat-3522	42	57	issn	issn	PROPN
easat-3522	42	58	:	:	PUNCT
easat-3522	42	59	2576	2576	NUM
easat-3522	42	60	-	-	SYM
easat-3522	42	61	8484	8484	NUM
easat-3522	42	62	vol	vol	NOUN
easat-3522	42	63	.	.	PROPN
easat-3522	43	1	8	8	NUM
easat-3522	43	2	,	,	PUNCT
easat-3522	43	3	no	no	INTJ
easat-3522	43	4	.	.	NOUN
easat-3522	43	5	6	6	NUM
easat-3522	43	6	:	:	SYM
easat-3522	43	7	7039	7039	NUM
easat-3522	43	8	-	-	SYM
easat-3522	43	9	7049	7049	NUM
easat-3522	43	10	,	,	PUNCT
easat-3522	43	11	2024	2024	NUM
easat-3522	43	12	doi	doi	NOUN
easat-3522	43	13	:	:	PUNCT
easat-3522	43	14	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	43	15	©	©	PROPN
easat-3522	43	16	2024	2024	NUM
easat-3522	43	17	by	by	ADP
easat-3522	43	18	the	the	DET
easat-3522	43	19	authors	author	NOUN
easat-3522	43	20	;	;	PUNCT
easat-3522	43	21	licensee	licensee	PROPN
easat-3522	43	22	learning	learning	NOUN
easat-3522	43	23	gate	gate	PROPN
easat-3522	43	24	financial	financial	ADJ
easat-3522	43	25	duty	duty	NOUN
easat-3522	43	26	imposed	impose	VERB
easat-3522	43	27	by	by	ADP
easat-3522	43	28	countries	country	NOUN
easat-3522	43	29	on	on	ADP
easat-3522	43	30	imported	import	VERB
easat-3522	43	31	or	or	CCONJ
easat-3522	43	32	exported	export	VERB
easat-3522	43	33	goods	good	NOUN
easat-3522	43	34	as	as	ADV
easat-3522	43	35	soon	soon	ADV
easat-3522	43	36	as	as	SCONJ
easat-3522	43	37	they	they	PRON
easat-3522	43	38	cross	cross	VERB
easat-3522	43	39	the	the	DET
easat-3522	43	40	country	country	NOUN
easat-3522	43	41	's	's	PART
easat-3522	43	42	borders	border	NOUN
easat-3522	43	43	.	.	PUNCT
easat-3522	44	1	the	the	DET
easat-3522	44	2	importance	importance	NOUN
easat-3522	44	3	of	of	ADP
easat-3522	44	4	imposing	impose	VERB
easat-3522	44	5	customs	custom	NOUN
easat-3522	44	6	taxes	taxis	NOUN
easat-3522	44	7	:	:	PUNCT
easat-3522	44	8	the	the	DET
easat-3522	44	9	most	most	ADV
easat-3522	44	10	important	important	ADJ
easat-3522	44	11	advantages	advantage	NOUN
easat-3522	44	12	of	of	ADP
easat-3522	44	13	imposing	impose	VERB
easat-3522	44	14	customs	custom	NOUN
easat-3522	44	15	taxes	taxis	NOUN
easat-3522	44	16	are	be	AUX
easat-3522	44	17	given	give	VERB
easat-3522	44	18	as	as	ADP
easat-3522	44	19	follows	follow	NOUN
easat-3522	44	20	(	(	PUNCT
easat-3522	44	21	mohi	mohi	PROPN
easat-3522	44	22	,	,	PUNCT
easat-3522	44	23	2019	2019	NUM
easat-3522	44	24	)	)	PUNCT
easat-3522	44	25	,	,	PUNCT
easat-3522	44	26	(	(	PUNCT
easat-3522	44	27	isaac	isaac	PROPN
easat-3522	44	28	&	&	CCONJ
easat-3522	44	29	lilian	lilian	PROPN
easat-3522	44	30	,	,	PUNCT
easat-3522	44	31	2010	2010	NUM
easat-3522	44	32	)	)	PUNCT
easat-3522	44	33	,	,	PUNCT
easat-3522	44	34	(	(	PUNCT
easat-3522	44	35	gombár	gombár	ADJ
easat-3522	44	36	,	,	PUNCT
easat-3522	44	37	korauš	korauš	PROPN
easat-3522	44	38	,	,	PUNCT
easat-3522	44	39	vagaská	vagaská	NOUN
easat-3522	44	40	,	,	PUNCT
easat-3522	44	41	&	&	CCONJ
easat-3522	44	42	toth	toth	PROPN
easat-3522	44	43	,	,	PUNCT
easat-3522	44	44	2022	2022	NUM
easat-3522	44	45	)	)	PUNCT
easat-3522	44	46	(	(	PUNCT
easat-3522	44	47	al	al	PROPN
easat-3522	44	48	-	-	PUNCT
easat-3522	44	49	atabi	atabi	NOUN
easat-3522	44	50	,	,	PUNCT
easat-3522	44	51	2018	2018	NUM
easat-3522	44	52	)	)	PUNCT
easat-3522	44	53	,	,	PUNCT
easat-3522	44	54	(	(	PUNCT
easat-3522	44	55	czyżowicz	czyżowicz	NOUN
easat-3522	44	56	,	,	PUNCT
easat-3522	44	57	2021	2021	NUM
easat-3522	44	58	)	)	PUNCT
easat-3522	44	59	(	(	PUNCT
easat-3522	44	60	akymenko	akymenko	PROPN
easat-3522	44	61	&	&	CCONJ
easat-3522	44	62	akymenko	akymenko	PROPN
easat-3522	44	63	,	,	PUNCT
easat-3522	44	64	2022	2022	NUM
easat-3522	44	65	):	):	PUNCT
easat-3522	44	66	•	•	NUM
easat-3522	44	67	customs	custom	NOUN
easat-3522	44	68	taxes	taxis	NOUN
easat-3522	44	69	contribute	contribute	VERB
easat-3522	44	70	to	to	ADP
easat-3522	44	71	increasing	increase	VERB
easat-3522	44	72	revenues	revenue	NOUN
easat-3522	44	73	and	and	CCONJ
easat-3522	44	74	financing	finance	VERB
easat-3522	44	75	the	the	DET
easat-3522	44	76	state	state	NOUN
easat-3522	44	77	's	's	PART
easat-3522	44	78	general	general	ADJ
easat-3522	44	79	budget	budget	NOUN
easat-3522	44	80	.	.	PUNCT
easat-3522	45	1	•	•	NUM
easat-3522	45	2	imposing	impose	VERB
easat-3522	45	3	customs	custom	NOUN
easat-3522	45	4	taxes	taxis	NOUN
easat-3522	45	5	contribute	contribute	VERB
easat-3522	45	6	to	to	ADP
easat-3522	45	7	protecting	protect	VERB
easat-3522	45	8	local	local	ADJ
easat-3522	45	9	industries	industry	NOUN
easat-3522	45	10	and	and	CCONJ
easat-3522	45	11	national	national	ADJ
easat-3522	45	12	products	product	NOUN
easat-3522	45	13	.	.	PUNCT
easat-3522	46	1	•	•	NUM
easat-3522	46	2	protection	protection	NOUN
easat-3522	46	3	from	from	ADP
easat-3522	46	4	the	the	DET
easat-3522	46	5	dumping	dumping	NOUN
easat-3522	46	6	policy	policy	NOUN
easat-3522	46	7	pursued	pursue	VERB
easat-3522	46	8	by	by	ADP
easat-3522	46	9	countries	country	NOUN
easat-3522	46	10	at	at	ADP
easat-3522	46	11	the	the	DET
easat-3522	46	12	expense	expense	NOUN
easat-3522	46	13	of	of	ADP
easat-3522	46	14	other	other	ADJ
easat-3522	46	15	countries	country	NOUN
easat-3522	46	16	in	in	ADP
easat-3522	46	17	order	order	NOUN
easat-3522	46	18	to	to	PART
easat-3522	46	19	expand	expand	VERB
easat-3522	46	20	their	their	PRON
easat-3522	46	21	exports	export	NOUN
easat-3522	46	22	and	and	CCONJ
easat-3522	46	23	support	support	VERB
easat-3522	46	24	their	their	PRON
easat-3522	46	25	balance	balance	NOUN
easat-3522	46	26	of	of	ADP
easat-3522	46	27	payments	payment	NOUN
easat-3522	46	28	.	.	PUNCT
easat-3522	47	1	•	•	NUM
easat-3522	47	2	imposing	impose	VERB
easat-3522	47	3	customs	custom	NOUN
easat-3522	47	4	taxes	taxis	NOUN
easat-3522	47	5	contribute	contribute	VERB
easat-3522	47	6	to	to	ADP
easat-3522	47	7	achieving	achieve	VERB
easat-3522	47	8	economic	economic	ADJ
easat-3522	47	9	stability	stability	NOUN
easat-3522	47	10	by	by	ADP
easat-3522	47	11	reducing	reduce	VERB
easat-3522	47	12	reliance	reliance	NOUN
easat-3522	47	13	on	on	ADP
easat-3522	47	14	imported	import	VERB
easat-3522	47	15	goods	good	NOUN
easat-3522	47	16	and	and	CCONJ
easat-3522	47	17	encouraging	encourage	VERB
easat-3522	47	18	a	a	DET
easat-3522	47	19	national	national	ADJ
easat-3522	47	20	production	production	NOUN
easat-3522	47	21	policy	policy	NOUN
easat-3522	47	22	in	in	ADP
easat-3522	47	23	order	order	NOUN
easat-3522	47	24	to	to	PART
easat-3522	47	25	achieve	achieve	VERB
easat-3522	47	26	self	self	NOUN
easat-3522	47	27	-	-	PUNCT
easat-3522	47	28	sufficiency	sufficiency	NOUN
easat-3522	47	29	in	in	ADP
easat-3522	47	30	these	these	DET
easat-3522	47	31	goods	good	NOUN
easat-3522	47	32	that	that	PRON
easat-3522	47	33	enable	enable	VERB
easat-3522	47	34	the	the	DET
easat-3522	47	35	country	country	NOUN
easat-3522	47	36	to	to	PART
easat-3522	47	37	produce	produce	VERB
easat-3522	47	38	.	.	PUNCT
easat-3522	48	1	•	•	NUM
easat-3522	48	2	imposing	impose	VERB
easat-3522	48	3	customs	custom	NOUN
easat-3522	48	4	taxes	taxis	NOUN
easat-3522	48	5	contribute	contribute	VERB
easat-3522	48	6	to	to	ADP
easat-3522	48	7	rationalizing	rationalize	VERB
easat-3522	48	8	consumption	consumption	NOUN
easat-3522	48	9	and	and	CCONJ
easat-3522	48	10	reducing	reduce	VERB
easat-3522	48	11	the	the	DET
easat-3522	48	12	import	import	NOUN
easat-3522	48	13	of	of	ADP
easat-3522	48	14	some	some	DET
easat-3522	48	15	luxury	luxury	NOUN
easat-3522	48	16	goods	good	NOUN
easat-3522	48	17	and	and	CCONJ
easat-3522	48	18	harmful	harmful	ADJ
easat-3522	48	19	goods	good	NOUN
easat-3522	48	20	.	.	PUNCT
easat-3522	49	1	•	•	NUM
easat-3522	49	2	imposing	impose	VERB
easat-3522	49	3	customs	custom	NOUN
easat-3522	49	4	taxes	taxis	NOUN
easat-3522	49	5	contributes	contribute	VERB
easat-3522	49	6	to	to	ADP
easat-3522	49	7	redistributing	redistribute	VERB
easat-3522	49	8	income	income	NOUN
easat-3522	49	9	and	and	CCONJ
easat-3522	49	10	reducing	reduce	VERB
easat-3522	49	11	disparities	disparity	NOUN
easat-3522	49	12	in	in	ADP
easat-3522	49	13	income	income	NOUN
easat-3522	49	14	levels	level	NOUN
easat-3522	49	15	to	to	PART
easat-3522	49	16	enhance	enhance	VERB
easat-3522	49	17	the	the	DET
easat-3522	49	18	principle	principle	NOUN
easat-3522	49	19	of	of	ADP
easat-3522	49	20	social	social	ADJ
easat-3522	49	21	solidarity	solidarity	NOUN
easat-3522	49	22	and	and	CCONJ
easat-3522	49	23	raise	raise	VERB
easat-3522	49	24	the	the	DET
easat-3522	49	25	level	level	NOUN
easat-3522	49	26	of	of	ADP
easat-3522	49	27	general	general	ADJ
easat-3522	49	28	welfare	welfare	NOUN
easat-3522	49	29	among	among	ADP
easat-3522	49	30	members	member	NOUN
easat-3522	49	31	of	of	ADP
easat-3522	49	32	society	society	NOUN
easat-3522	49	33	.	.	PUNCT
easat-3522	50	1	collection	collection	NOUN
easat-3522	50	2	of	of	ADP
easat-3522	50	3	customs	custom	NOUN
easat-3522	50	4	taxes	taxis	NOUN
easat-3522	50	5	:	:	PUNCT
easat-3522	50	6	goods	good	NOUN
easat-3522	50	7	that	that	PRON
easat-3522	50	8	pass	pass	VERB
easat-3522	50	9	-	-	PUNCT
easat-3522	50	10	through	through	ADP
easat-3522	50	11	borders	border	NOUN
easat-3522	50	12	by	by	ADP
easat-3522	50	13	land	land	NOUN
easat-3522	50	14	,	,	PUNCT
easat-3522	50	15	air	air	NOUN
easat-3522	50	16	,	,	PUNCT
easat-3522	50	17	or	or	CCONJ
easat-3522	50	18	sea	sea	NOUN
easat-3522	50	19	,	,	PUNCT
easat-3522	50	20	whether	whether	SCONJ
easat-3522	50	21	entering	enter	VERB
easat-3522	50	22	or	or	CCONJ
easat-3522	50	23	exiting	exit	VERB
easat-3522	50	24	,	,	PUNCT
easat-3522	50	25	in	in	ADP
easat-3522	50	26	any	any	DET
easat-3522	50	27	form	form	NOUN
easat-3522	50	28	,	,	PUNCT
easat-3522	50	29	are	be	AUX
easat-3522	50	30	subject	subject	ADJ
easat-3522	50	31	to	to	ADP
easat-3522	50	32	the	the	DET
easat-3522	50	33	customs	customs	PROPN
easat-3522	50	34	duty	duty	NOUN
easat-3522	50	35	stipulated	stipulate	VERB
easat-3522	50	36	in	in	ADP
easat-3522	50	37	the	the	DET
easat-3522	50	38	customs	customs	NOUN
easat-3522	50	39	tariff	tariff	NOUN
easat-3522	50	40	law	law	NOUN
easat-3522	50	41	,	,	PUNCT
easat-3522	50	42	and	and	CCONJ
easat-3522	50	43	other	other	ADJ
easat-3522	50	44	fees	fee	NOUN
easat-3522	50	45	and	and	CCONJ
easat-3522	50	46	taxes	taxis	NOUN
easat-3522	50	47	stipulated	stipulate	VERB
easat-3522	50	48	under	under	ADP
easat-3522	50	49	applicable	applicable	ADJ
easat-3522	50	50	laws	law	NOUN
easat-3522	50	51	,	,	PUNCT
easat-3522	50	52	except	except	SCONJ
easat-3522	50	53	for	for	ADP
easat-3522	50	54	what	what	PRON
easat-3522	50	55	is	be	AUX
easat-3522	50	56	exempted	exempt	VERB
easat-3522	50	57	under	under	ADP
easat-3522	50	58	a	a	DET
easat-3522	50	59	law	law	NOUN
easat-3522	50	60	or	or	CCONJ
easat-3522	50	61	agreement	agreement	NOUN
easat-3522	50	62	.	.	PUNCT
easat-3522	51	1	some	some	DET
easat-3522	51	2	goods	good	NOUN
easat-3522	51	3	may	may	AUX
easat-3522	51	4	be	be	AUX
easat-3522	51	5	exempted	exempt	VERB
easat-3522	51	6	under	under	ADP
easat-3522	51	7	agreements	agreement	NOUN
easat-3522	51	8	or	or	CCONJ
easat-3522	51	9	treaties	treaty	NOUN
easat-3522	51	10	,	,	PUNCT
easat-3522	51	11	or	or	CCONJ
easat-3522	51	12	the	the	DET
easat-3522	51	13	passage	passage	NOUN
easat-3522	51	14	of	of	ADP
easat-3522	51	15	certain	certain	ADJ
easat-3522	51	16	goods	good	NOUN
easat-3522	51	17	may	may	AUX
easat-3522	51	18	be	be	AUX
easat-3522	51	19	prohibited	prohibit	VERB
easat-3522	51	20	under	under	ADP
easat-3522	51	21	the	the	DET
easat-3522	51	22	law	law	NOUN
easat-3522	51	23	.	.	PUNCT
easat-3522	52	1	(	(	PUNCT
easat-3522	52	2	world	world	NOUN
easat-3522	52	3	,	,	PUNCT
easat-3522	52	4	2020	2020	NUM
easat-3522	52	5	)	)	PUNCT
easat-3522	52	6	this	this	DET
easat-3522	52	7	procedure	procedure	NOUN
easat-3522	52	8	is	be	AUX
easat-3522	52	9	represented	represent	VERB
easat-3522	52	10	by	by	ADP
easat-3522	52	11	applying	apply	VERB
easat-3522	52	12	all	all	DET
easat-3522	52	13	laws	law	NOUN
easat-3522	52	14	,	,	PUNCT
easat-3522	52	15	regulations	regulation	NOUN
easat-3522	52	16	and	and	CCONJ
easat-3522	52	17	instructions	instruction	NOUN
easat-3522	52	18	to	to	ADP
easat-3522	52	19	goods	good	NOUN
easat-3522	52	20	that	that	PRON
easat-3522	52	21	cross	cross	VERB
easat-3522	52	22	the	the	DET
easat-3522	52	23	country	country	NOUN
easat-3522	52	24	's	's	PART
easat-3522	52	25	borders	border	NOUN
easat-3522	52	26	,	,	PUNCT
easat-3522	52	27	entering	enter	VERB
easat-3522	52	28	and	and	CCONJ
easat-3522	52	29	exiting	exit	VERB
easat-3522	52	30	,	,	PUNCT
easat-3522	52	31	by	by	ADP
easat-3522	52	32	estimating	estimate	VERB
easat-3522	52	33	the	the	DET
easat-3522	52	34	value	value	NOUN
easat-3522	52	35	of	of	ADP
easat-3522	52	36	the	the	DET
easat-3522	52	37	goods	good	NOUN
easat-3522	52	38	passing	pass	VERB
easat-3522	52	39	through	through	ADP
easat-3522	52	40	the	the	DET
easat-3522	52	41	borders	border	NOUN
easat-3522	52	42	and	and	CCONJ
easat-3522	52	43	classifying	classify	VERB
easat-3522	52	44	them	they	PRON
easat-3522	52	45	according	accord	VERB
easat-3522	52	46	to	to	ADP
easat-3522	52	47	the	the	DET
easat-3522	52	48	customs	custom	NOUN
easat-3522	52	49	tariff	tariff	NOUN
easat-3522	52	50	schedule	schedule	NOUN
easat-3522	52	51	and	and	CCONJ
easat-3522	52	52	based	base	VERB
easat-3522	52	53	on	on	ADP
easat-3522	52	54	customs	custom	NOUN
easat-3522	52	55	(	(	PUNCT
easat-3522	52	56	akymenko	akymenko	PROPN
easat-3522	52	57	&	&	CCONJ
easat-3522	52	58	akymenko	akymenko	PROPN
easat-3522	52	59	,	,	PUNCT
easat-3522	52	60	2022	2022	NUM
easat-3522	52	61	)	)	PUNCT
easat-3522	52	62	.	.	PUNCT
easat-3522	53	1	the	the	DET
easat-3522	53	2	border	border	NOUN
easat-3522	53	3	ports	port	NOUN
easat-3522	53	4	authority	authority	NOUN
easat-3522	53	5	follows	follow	VERB
easat-3522	53	6	different	different	ADJ
easat-3522	53	7	methods	method	NOUN
easat-3522	53	8	in	in	ADP
easat-3522	53	9	collecting	collect	VERB
easat-3522	53	10	customs	custom	NOUN
easat-3522	53	11	taxes	taxis	NOUN
easat-3522	53	12	,	,	PUNCT
easat-3522	53	13	which	which	PRON
easat-3522	53	14	differ	differ	VERB
easat-3522	53	15	according	accord	VERB
easat-3522	53	16	to	to	ADP
easat-3522	53	17	the	the	DET
easat-3522	53	18	types	type	NOUN
easat-3522	53	19	of	of	ADP
easat-3522	53	20	revenues	revenue	NOUN
easat-3522	53	21	.	.	PUNCT
easat-3522	54	1	there	there	PRON
easat-3522	54	2	are	be	VERB
easat-3522	54	3	revenues	revenue	NOUN
easat-3522	54	4	that	that	PRON
easat-3522	54	5	can	can	AUX
easat-3522	54	6	be	be	AUX
easat-3522	54	7	collected	collect	VERB
easat-3522	54	8	immediately	immediately	ADV
easat-3522	54	9	,	,	PUNCT
easat-3522	54	10	and	and	CCONJ
easat-3522	54	11	it	it	PRON
easat-3522	54	12	may	may	AUX
easat-3522	54	13	be	be	AUX
easat-3522	54	14	necessary	necessary	ADJ
easat-3522	54	15	to	to	PART
easat-3522	54	16	wait	wait	VERB
easat-3522	54	17	until	until	ADP
easat-3522	54	18	the	the	DET
easat-3522	54	19	end	end	NOUN
easat-3522	54	20	of	of	ADP
easat-3522	54	21	the	the	DET
easat-3522	54	22	fiscal	fiscal	ADJ
easat-3522	54	23	year	year	NOUN
easat-3522	54	24	and	and	CCONJ
easat-3522	54	25	until	until	SCONJ
easat-3522	54	26	the	the	DET
easat-3522	54	27	income	income	NOUN
easat-3522	54	28	is	be	AUX
easat-3522	54	29	achieved	achieve	VERB
easat-3522	54	30	,	,	PUNCT
easat-3522	54	31	as	as	ADP
easat-3522	54	32	in	in	ADP
easat-3522	54	33	companies	company	NOUN
easat-3522	54	34	,	,	PUNCT
easat-3522	54	35	to	to	PART
easat-3522	54	36	reach	reach	VERB
easat-3522	54	37	the	the	DET
easat-3522	54	38	result	result	NOUN
easat-3522	54	39	of	of	ADP
easat-3522	54	40	the	the	DET
easat-3522	54	41	activity	activity	NOUN
easat-3522	54	42	,	,	PUNCT
easat-3522	54	43	whether	whether	SCONJ
easat-3522	54	44	profit	profit	NOUN
easat-3522	54	45	or	or	CCONJ
easat-3522	54	46	loss	loss	NOUN
easat-3522	54	47	.	.	PUNCT
easat-3522	55	1	(	(	PUNCT
easat-3522	55	2	haralambides	haralambide	NOUN
easat-3522	55	3	,	,	PUNCT
easat-3522	55	4	2017	2017	NUM
easat-3522	55	5	)	)	PUNCT
easat-3522	55	6	there	there	PRON
easat-3522	55	7	are	be	VERB
easat-3522	55	8	some	some	DET
easat-3522	55	9	matters	matter	NOUN
easat-3522	55	10	and	and	CCONJ
easat-3522	55	11	variables	variable	NOUN
easat-3522	55	12	that	that	SCONJ
easat-3522	55	13	the	the	DET
easat-3522	55	14	border	border	NOUN
easat-3522	55	15	ports	port	NOUN
easat-3522	55	16	authority	authority	NOUN
easat-3522	55	17	must	must	AUX
easat-3522	55	18	take	take	VERB
easat-3522	55	19	into	into	ADP
easat-3522	55	20	account	account	NOUN
easat-3522	55	21	when	when	SCONJ
easat-3522	55	22	choosing	choose	VERB
easat-3522	55	23	the	the	DET
easat-3522	55	24	collection	collection	NOUN
easat-3522	55	25	method	method	NOUN
easat-3522	55	26	,	,	PUNCT
easat-3522	55	27	which	which	PRON
easat-3522	55	28	achieves	achieve	VERB
easat-3522	55	29	both	both	DET
easat-3522	55	30	economy	economy	NOUN
easat-3522	55	31	in	in	ADP
easat-3522	55	32	collection	collection	NOUN
easat-3522	55	33	expenses	expense	NOUN
easat-3522	55	34	and	and	CCONJ
easat-3522	55	35	suitability	suitability	NOUN
easat-3522	55	36	in	in	ADP
easat-3522	55	37	determining	determine	VERB
easat-3522	55	38	the	the	DET
easat-3522	55	39	dates	date	NOUN
easat-3522	55	40	for	for	ADP
easat-3522	55	41	paying	pay	VERB
easat-3522	55	42	tax	tax	NOUN
easat-3522	55	43	revenues	revenue	NOUN
easat-3522	55	44	without	without	ADP
easat-3522	55	45	arbitrariness	arbitrariness	NOUN
easat-3522	55	46	or	or	CCONJ
easat-3522	55	47	complexity	complexity	NOUN
easat-3522	55	48	in	in	ADP
easat-3522	55	49	its	its	PRON
easat-3522	55	50	administrative	administrative	ADJ
easat-3522	55	51	procedures	procedure	NOUN
easat-3522	55	52	so	so	SCONJ
easat-3522	55	53	as	as	SCONJ
easat-3522	55	54	to	to	PART
easat-3522	55	55	limit	limit	VERB
easat-3522	55	56	as	as	ADV
easat-3522	55	57	much	much	ADV
easat-3522	55	58	as	as	ADP
easat-3522	55	59	possible	possible	ADJ
easat-3522	55	60	the	the	DET
easat-3522	55	61	sensitivity	sensitivity	NOUN
easat-3522	55	62	of	of	ADP
easat-3522	55	63	the	the	DET
easat-3522	55	64	taxpayer	taxpayer	NOUN
easat-3522	55	65	towards	towards	ADP
easat-3522	55	66	customs	custom	NOUN
easat-3522	55	67	revenues	revenue	NOUN
easat-3522	55	68	.	.	PUNCT
easat-3522	56	1	public	public	ADJ
easat-3522	56	2	revenues	revenue	NOUN
easat-3522	56	3	have	have	AUX
easat-3522	56	4	developed	develop	VERB
easat-3522	56	5	and	and	CCONJ
easat-3522	56	6	their	their	PRON
easat-3522	56	7	sources	source	NOUN
easat-3522	56	8	have	have	AUX
easat-3522	56	9	diversified	diversify	VERB
easat-3522	56	10	with	with	ADP
easat-3522	56	11	the	the	DET
easat-3522	56	12	increase	increase	NOUN
easat-3522	56	13	in	in	ADP
easat-3522	56	14	the	the	DET
easat-3522	56	15	functions	function	NOUN
easat-3522	56	16	performed	perform	VERB
easat-3522	56	17	by	by	ADP
easat-3522	56	18	the	the	DET
easat-3522	56	19	state	state	NOUN
easat-3522	56	20	in	in	ADP
easat-3522	56	21	various	various	ADJ
easat-3522	56	22	fields	field	NOUN
easat-3522	56	23	(	(	PUNCT
easat-3522	56	24	bird	bird	NOUN
easat-3522	56	25	&	&	CCONJ
easat-3522	56	26	zolt	zolt	PROPN
easat-3522	56	27	,	,	PUNCT
easat-3522	56	28	2008	2008	NUM
easat-3522	56	29	)	)	PUNCT
easat-3522	56	30	..	..	PUNCT
easat-3522	57	1	border	border	NOUN
easat-3522	57	2	ports	port	NOUN
easat-3522	57	3	imports	import	NOUN
easat-3522	57	4	governance	governance	NOUN
easat-3522	57	5	:	:	PUNCT
easat-3522	57	6	border	border	NOUN
easat-3522	57	7	crossing	crossing	NOUN
easat-3522	57	8	management	management	NOUN
easat-3522	57	9	has	have	AUX
easat-3522	57	10	long	long	ADV
easat-3522	57	11	been	be	AUX
easat-3522	57	12	characterized	characterize	VERB
easat-3522	57	13	as	as	ADP
easat-3522	57	14	a	a	DET
easat-3522	57	15	tax	tax	NOUN
easat-3522	57	16	administration	administration	NOUN
easat-3522	57	17	due	due	ADP
easat-3522	57	18	to	to	ADP
easat-3522	57	19	the	the	DET
easat-3522	57	20	importance	importance	NOUN
easat-3522	57	21	of	of	ADP
easat-3522	57	22	the	the	DET
easat-3522	57	23	revenue	revenue	NOUN
easat-3522	57	24	it	it	PRON
easat-3522	57	25	generates	generate	VERB
easat-3522	57	26	for	for	ADP
easat-3522	57	27	the	the	DET
easat-3522	57	28	public	public	ADJ
easat-3522	57	29	treasury	treasury	NOUN
easat-3522	57	30	.	.	PUNCT
easat-3522	58	1	in	in	ADP
easat-3522	58	2	addition	addition	NOUN
easat-3522	58	3	to	to	ADP
easat-3522	58	4	collecting	collect	VERB
easat-3522	58	5	customs	custom	NOUN
easat-3522	58	6	revenue	revenue	NOUN
easat-3522	58	7	,	,	PUNCT
easat-3522	58	8	the	the	DET
easat-3522	58	9	border	border	NOUN
easat-3522	58	10	ports	port	NOUN
easat-3522	58	11	administration	administration	NOUN
easat-3522	58	12	collects	collect	VERB
easat-3522	58	13	customs	custom	NOUN
easat-3522	58	14	taxes	taxis	NOUN
easat-3522	58	15	on	on	ADP
easat-3522	58	16	goods	good	NOUN
easat-3522	58	17	upon	upon	SCONJ
easat-3522	58	18	export	export	NOUN
easat-3522	58	19	and	and	CCONJ
easat-3522	58	20	import	import	NOUN
easat-3522	58	21	,	,	PUNCT
easat-3522	58	22	in	in	ADP
easat-3522	58	23	addition	addition	NOUN
easat-3522	58	24	to	to	ADP
easat-3522	58	25	the	the	DET
easat-3522	58	26	various	various	ADJ
easat-3522	58	27	controls	control	NOUN
easat-3522	58	28	it	it	PRON
easat-3522	58	29	performs	perform	VERB
easat-3522	58	30	in	in	ADP
easat-3522	58	31	certain	certain	ADJ
easat-3522	58	32	sectors	sector	NOUN
easat-3522	58	33	.	.	PUNCT
easat-3522	59	1	taxes	taxis	NOUN
easat-3522	59	2	are	be	AUX
easat-3522	59	3	collected	collect	VERB
easat-3522	59	4	in	in	ADP
easat-3522	59	5	accordance	accordance	NOUN
easat-3522	59	6	with	with	ADP
easat-3522	59	7	customs	custom	NOUN
easat-3522	59	8	laws	law	NOUN
easat-3522	59	9	and	and	CCONJ
easat-3522	59	10	regulations	regulation	NOUN
easat-3522	59	11	,	,	PUNCT
easat-3522	59	12	which	which	PRON
easat-3522	59	13	is	be	AUX
easat-3522	59	14	the	the	DET
easat-3522	59	15	primary	primary	ADJ
easat-3522	59	16	function	function	NOUN
easat-3522	59	17	of	of	ADP
easat-3522	59	18	the	the	DET
easat-3522	59	19	border	border	NOUN
easat-3522	59	20	crossing	crossing	NOUN
easat-3522	59	21	administration	administration	NOUN
easat-3522	59	22	(	(	PUNCT
easat-3522	59	23	customs	customs	PROPN
easat-3522	59	24	)	)	PUNCT
easat-3522	59	25	and	and	CCONJ
easat-3522	59	26	at	at	ADP
easat-3522	59	27	the	the	DET
easat-3522	59	28	same	same	ADJ
easat-3522	59	29	time	time	NOUN
easat-3522	59	30	one	one	NUM
easat-3522	59	31	of	of	ADP
easat-3522	59	32	the	the	DET
easat-3522	59	33	main	main	ADJ
easat-3522	59	34	reasons	reason	NOUN
easat-3522	59	35	for	for	ADP
easat-3522	59	36	its	its	PRON
easat-3522	59	37	existence	existence	NOUN
easat-3522	59	38	.	.	PUNCT
easat-3522	60	1	to	to	PART
easat-3522	60	2	achieve	achieve	VERB
easat-3522	60	3	capacity	capacity	NOUN
easat-3522	60	4	and	and	CCONJ
easat-3522	60	5	effectiveness	effectiveness	NOUN
easat-3522	60	6	in	in	ADP
easat-3522	60	7	the	the	DET
easat-3522	60	8	performance	performance	NOUN
easat-3522	60	9	of	of	ADP
easat-3522	60	10	this	this	DET
easat-3522	60	11	department	department	NOUN
easat-3522	60	12	,	,	PUNCT
easat-3522	60	13	it	it	PRON
easat-3522	60	14	is	be	AUX
easat-3522	60	15	necessary	necessary	ADJ
easat-3522	60	16	to	to	PART
easat-3522	60	17	pay	pay	VERB
easat-3522	60	18	attention	attention	NOUN
easat-3522	60	19	to	to	ADP
easat-3522	60	20	applying	apply	VERB
easat-3522	60	21	the	the	DET
easat-3522	60	22	concept	concept	NOUN
easat-3522	60	23	of	of	ADP
easat-3522	60	24	customs	custom	NOUN
easat-3522	60	25	import	import	NOUN
easat-3522	60	26	governance	governance	NOUN
easat-3522	60	27	to	to	PART
easat-3522	60	28	ensure	ensure	VERB
easat-3522	60	29	supervision	supervision	NOUN
easat-3522	60	30	and	and	CCONJ
easat-3522	60	31	control	control	NOUN
easat-3522	60	32	of	of	ADP
easat-3522	60	33	its	its	PRON
easat-3522	60	34	operations	operation	NOUN
easat-3522	60	35	.	.	PUNCT
easat-3522	61	1	the	the	DET
easat-3522	61	2	governance	governance	NOUN
easat-3522	61	3	of	of	ADP
easat-3522	61	4	customs	custom	NOUN
easat-3522	61	5	taxes	taxis	NOUN
easat-3522	61	6	(	(	PUNCT
easat-3522	61	7	imports	import	NOUN
easat-3522	61	8	at	at	ADP
easat-3522	61	9	border	border	NOUN
easat-3522	61	10	crossings	crossing	NOUN
easat-3522	61	11	)	)	PUNCT
easat-3522	61	12	is	be	AUX
easat-3522	61	13	a	a	DET
easat-3522	61	14	newly	newly	ADV
easat-3522	61	15	emerging	emerge	VERB
easat-3522	61	16	concept	concept	NOUN
easat-3522	61	17	that	that	PRON
easat-3522	61	18	represents	represent	VERB
easat-3522	61	19	the	the	DET
easat-3522	61	20	quality	quality	NOUN
easat-3522	61	21	of	of	ADP
easat-3522	61	22	performance	performance	NOUN
easat-3522	61	23	within	within	ADP
easat-3522	61	24	border	border	NOUN
easat-3522	61	25	crossing	crossing	NOUN
easat-3522	61	26	(	(	PUNCT
easat-3522	61	27	al	al	PROPN
easat-3522	61	28	-	-	PUNCT
easat-3522	61	29	naghi	naghi	PROPN
easat-3522	61	30	,	,	PUNCT
easat-3522	61	31	hassan	hassan	PROPN
easat-3522	61	32	,	,	PUNCT
easat-3522	61	33	&	&	CCONJ
easat-3522	61	34	maati	maati	PROPN
easat-3522	61	35	,	,	PUNCT
easat-3522	61	36	2023	2023	NUM
easat-3522	61	37	)	)	PUNCT
easat-3522	61	38	.	.	PUNCT
easat-3522	62	1	customs	custom	NOUN
easat-3522	62	2	tax	tax	NOUN
easat-3522	62	3	governance	governance	NOUN
easat-3522	62	4	is	be	AUX
easat-3522	62	5	defined	define	VERB
easat-3522	62	6	as	as	ADP
easat-3522	62	7	:	:	PUNCT
easat-3522	62	8	the	the	DET
easat-3522	62	9	effective	effective	ADJ
easat-3522	62	10	management	management	NOUN
easat-3522	62	11	of	of	ADP
easat-3522	62	12	the	the	DET
easat-3522	62	13	tax	tax	NOUN
easat-3522	62	14	system	system	NOUN
easat-3522	62	15	through	through	ADP
easat-3522	62	16	the	the	DET
easat-3522	62	17	fair	fair	ADJ
easat-3522	62	18	and	and	CCONJ
easat-3522	62	19	systematic	systematic	ADJ
easat-3522	62	20	application	application	NOUN
easat-3522	62	21	of	of	ADP
easat-3522	62	22	tax	tax	NOUN
easat-3522	62	23	laws	law	NOUN
easat-3522	62	24	and	and	CCONJ
easat-3522	62	25	regulations	regulation	NOUN
easat-3522	62	26	at	at	ADP
easat-3522	62	27	border	border	NOUN
easat-3522	62	28	crossings	crossing	NOUN
easat-3522	62	29	(	(	PUNCT
easat-3522	62	30	maidani	maidani	PROPN
easat-3522	62	31	&	&	CCONJ
easat-3522	62	32	obaid	obaid	PROPN
easat-3522	62	33	,	,	PUNCT
easat-3522	62	34	2023	2023	NUM
easat-3522	62	35	)	)	PUNCT
easat-3522	62	36	.	.	PUNCT
easat-3522	63	1	it	it	PRON
easat-3522	63	2	has	have	AUX
easat-3522	63	3	also	also	ADV
easat-3522	63	4	been	be	AUX
easat-3522	63	5	defined	define	VERB
easat-3522	63	6	as	as	ADP
easat-3522	63	7	:	:	PUNCT
easat-3522	63	8	the	the	DET
easat-3522	63	9	system	system	NOUN
easat-3522	63	10	through	through	ADP
easat-3522	63	11	which	which	PRON
easat-3522	63	12	quality	quality	NOUN
easat-3522	63	13	and	and	CCONJ
easat-3522	63	14	excellence	excellence	NOUN
easat-3522	63	15	in	in	ADP
easat-3522	63	16	the	the	DET
easat-3522	63	17	performance	performance	NOUN
easat-3522	63	18	of	of	ADP
easat-3522	63	19	border	border	NOUN
easat-3522	63	20	ports	port	NOUN
easat-3522	63	21	is	be	AUX
easat-3522	63	22	achieved	achieve	VERB
easat-3522	63	23	,	,	PUNCT
easat-3522	63	24	and	and	CCONJ
easat-3522	63	25	monitored	monitor	VERB
easat-3522	63	26	at	at	ADP
easat-3522	63	27	the	the	DET
easat-3522	63	28	highest	high	ADJ
easat-3522	63	29	level	level	NOUN
easat-3522	63	30	in	in	ADP
easat-3522	63	31	order	order	NOUN
easat-3522	63	32	to	to	PART
easat-3522	63	33	achieve	achieve	VERB
easat-3522	63	34	its	its	PRON
easat-3522	63	35	objectives	objective	NOUN
easat-3522	63	36	and	and	CCONJ
easat-3522	63	37	meet	meet	VERB
easat-3522	63	38	the	the	DET
easat-3522	63	39	necessary	necessary	ADJ
easat-3522	63	40	standards	standard	NOUN
easat-3522	63	41	of	of	ADP
easat-3522	63	42	responsibility	responsibility	NOUN
easat-3522	63	43	,	,	PUNCT
easat-3522	63	44	integrity	integrity	NOUN
easat-3522	63	45	and	and	CCONJ
easat-3522	63	46	transparency	transparency	NOUN
easat-3522	63	47	to	to	PART
easat-3522	63	48	avoid	avoid	VERB
easat-3522	63	49	or	or	CCONJ
easat-3522	63	50	limit	limit	VERB
easat-3522	63	51	fraud	fraud	NOUN
easat-3522	63	52	,	,	PUNCT
easat-3522	63	53	conflicts	conflict	NOUN
easat-3522	63	54	of	of	ADP
easat-3522	63	55	interest	interest	NOUN
easat-3522	63	56	and	and	CCONJ
easat-3522	63	57	unacceptable	unacceptable	ADJ
easat-3522	63	58	behaviors	behavior	NOUN
easat-3522	63	59	(	(	PUNCT
easat-3522	63	60	cobacho	cobacho	PROPN
easat-3522	63	61	,	,	PUNCT
easat-3522	63	62	caballero	caballero	PROPN
easat-3522	63	63	,	,	PUNCT
easat-3522	63	64	gonzález	gonzález	PROPN
easat-3522	63	65	,	,	PUNCT
easat-3522	63	66	&	&	CCONJ
easat-3522	63	67	molina	molina	PROPN
easat-3522	63	68	,	,	PUNCT
easat-3522	63	69	2010	2010	NUM
easat-3522	63	70	)	)	PUNCT
easat-3522	63	71	from	from	ADP
easat-3522	63	72	the	the	DET
easat-3522	63	73	above	above	NOUN
easat-3522	63	74	,	,	PUNCT
easat-3522	63	75	customs	custom	NOUN
easat-3522	63	76	tax	tax	NOUN
easat-3522	63	77	governance	governance	NOUN
easat-3522	63	78	can	can	AUX
easat-3522	63	79	be	be	AUX
easat-3522	63	80	defined	define	VERB
easat-3522	63	81	as	as	ADP
easat-3522	63	82	a	a	DET
easat-3522	63	83	set	set	NOUN
easat-3522	63	84	of	of	ADP
easat-3522	63	85	rules	rule	NOUN
easat-3522	63	86	and	and	CCONJ
easat-3522	63	87	procedures	procedure	NOUN
easat-3522	63	88	practiced	practice	VERB
easat-3522	63	89	by	by	ADP
easat-3522	63	90	the	the	DET
easat-3522	63	91	management	management	NOUN
easat-3522	63	92	of	of	ADP
easat-3522	63	93	7042	7042	NUM
easat-3522	63	94	edelweiss	edelweiss	PROPN
easat-3522	63	95	applied	apply	VERB
easat-3522	63	96	science	science	NOUN
easat-3522	63	97	and	and	CCONJ
easat-3522	63	98	technology	technology	NOUN
easat-3522	63	99	issn	issn	PROPN
easat-3522	63	100	:	:	PUNCT
easat-3522	63	101	2576	2576	NUM
easat-3522	63	102	-	-	SYM
easat-3522	63	103	8484	8484	NUM
easat-3522	63	104	vol	vol	NOUN
easat-3522	63	105	.	.	PROPN
easat-3522	64	1	8	8	NUM
easat-3522	64	2	,	,	PUNCT
easat-3522	64	3	no	no	INTJ
easat-3522	64	4	.	.	NOUN
easat-3522	64	5	6	6	NUM
easat-3522	64	6	:	:	SYM
easat-3522	64	7	7039	7039	NUM
easat-3522	64	8	-	-	SYM
easat-3522	64	9	7049	7049	NUM
easat-3522	64	10	,	,	PUNCT
easat-3522	64	11	2024	2024	NUM
easat-3522	64	12	doi	doi	NOUN
easat-3522	64	13	:	:	PUNCT
easat-3522	64	14	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	64	15	©	©	PROPN
easat-3522	64	16	2024	2024	NUM
easat-3522	64	17	by	by	ADP
easat-3522	64	18	the	the	DET
easat-3522	64	19	authors	author	NOUN
easat-3522	64	20	;	;	PUNCT
easat-3522	64	21	licensee	licensee	PROPN
easat-3522	64	22	learning	learn	VERB
easat-3522	64	23	gate	gate	NOUN
easat-3522	64	24	border	border	NOUN
easat-3522	64	25	crossings	crossing	NOUN
easat-3522	64	26	to	to	PART
easat-3522	64	27	ensure	ensure	VERB
easat-3522	64	28	the	the	DET
easat-3522	64	29	proper	proper	ADJ
easat-3522	64	30	functioning	functioning	NOUN
easat-3522	64	31	of	of	ADP
easat-3522	64	32	their	their	PRON
easat-3522	64	33	work	work	NOUN
easat-3522	64	34	and	and	CCONJ
easat-3522	64	35	activate	activate	VERB
easat-3522	64	36	the	the	DET
easat-3522	64	37	tools	tool	NOUN
easat-3522	64	38	of	of	ADP
easat-3522	64	39	control	control	NOUN
easat-3522	64	40	,	,	PUNCT
easat-3522	64	41	transparency	transparency	NOUN
easat-3522	64	42	,	,	PUNCT
easat-3522	64	43	integrity	integrity	NOUN
easat-3522	64	44	,	,	PUNCT
easat-3522	64	45	and	and	CCONJ
easat-3522	64	46	credibility	credibility	NOUN
easat-3522	64	47	with	with	ADP
easat-3522	64	48	the	the	DET
easat-3522	64	49	aim	aim	NOUN
easat-3522	64	50	of	of	ADP
easat-3522	64	51	ensuring	ensure	VERB
easat-3522	64	52	the	the	DET
easat-3522	64	53	rights	right	NOUN
easat-3522	64	54	of	of	ADP
easat-3522	64	55	all	all	PRON
easat-3522	64	56	fairly	fairly	ADV
easat-3522	64	57	and	and	CCONJ
easat-3522	64	58	preserving	preserve	VERB
easat-3522	64	59	the	the	DET
easat-3522	64	60	tax	tax	NOUN
easat-3522	64	61	revenue	revenue	NOUN
easat-3522	64	62	from	from	ADP
easat-3522	64	63	being	be	AUX
easat-3522	64	64	lost	lose	VERB
easat-3522	64	65	.	.	PUNCT
easat-3522	65	1	importance	importance	NOUN
easat-3522	65	2	and	and	CCONJ
easat-3522	65	3	objectives	objective	NOUN
easat-3522	65	4	of	of	ADP
easat-3522	65	5	customs	custom	NOUN
easat-3522	65	6	tax	tax	NOUN
easat-3522	65	7	governance	governance	NOUN
easat-3522	65	8	:	:	PUNCT
easat-3522	65	9	the	the	DET
easat-3522	65	10	term	term	NOUN
easat-3522	65	11	customs	custom	NOUN
easat-3522	65	12	tax	tax	NOUN
easat-3522	65	13	governance	governance	NOUN
easat-3522	65	14	refers	refer	VERB
easat-3522	65	15	to	to	ADP
easat-3522	65	16	the	the	DET
easat-3522	65	17	framework	framework	NOUN
easat-3522	65	18	used	use	VERB
easat-3522	65	19	by	by	ADP
easat-3522	65	20	the	the	DET
easat-3522	65	21	border	border	NOUN
easat-3522	65	22	ports	port	NOUN
easat-3522	65	23	administration	administration	NOUN
easat-3522	65	24	to	to	PART
easat-3522	65	25	organize	organize	VERB
easat-3522	65	26	tax	tax	NOUN
easat-3522	65	27	work	work	NOUN
easat-3522	65	28	,	,	PUNCT
easat-3522	65	29	ensure	ensure	VERB
easat-3522	65	30	compliance	compliance	NOUN
easat-3522	65	31	with	with	ADP
easat-3522	65	32	tax	tax	NOUN
easat-3522	65	33	legislation	legislation	NOUN
easat-3522	65	34	and	and	CCONJ
easat-3522	65	35	maintain	maintain	VERB
easat-3522	65	36	the	the	DET
easat-3522	65	37	correct	correct	ADJ
easat-3522	65	38	tax	tax	NOUN
easat-3522	65	39	system	system	NOUN
easat-3522	65	40	to	to	PART
easat-3522	65	41	ensure	ensure	VERB
easat-3522	65	42	the	the	DET
easat-3522	65	43	achievement	achievement	NOUN
easat-3522	65	44	of	of	ADP
easat-3522	65	45	tax	tax	NOUN
easat-3522	65	46	justice	justice	NOUN
easat-3522	65	47	and	and	CCONJ
easat-3522	65	48	provide	provide	VERB
easat-3522	65	49	the	the	DET
easat-3522	65	50	necessary	necessary	ADJ
easat-3522	65	51	resources	resource	NOUN
easat-3522	65	52	to	to	PART
easat-3522	65	53	support	support	VERB
easat-3522	65	54	the	the	DET
easat-3522	65	55	state	state	NOUN
easat-3522	65	56	budget	budget	NOUN
easat-3522	65	57	,	,	PUNCT
easat-3522	65	58	and	and	CCONJ
easat-3522	65	59	customs	customs	PROPN
easat-3522	65	60	tax	tax	NOUN
easat-3522	65	61	governance	governance	NOUN
easat-3522	65	62	has	have	VERB
easat-3522	65	63	many	many	ADJ
easat-3522	65	64	important	important	ADJ
easat-3522	65	65	and	and	CCONJ
easat-3522	65	66	important	important	ADJ
easat-3522	65	67	objectives	objective	NOUN
easat-3522	65	68	,	,	PUNCT
easat-3522	65	69	including	include	VERB
easat-3522	65	70	the	the	DET
easat-3522	65	71	following	follow	VERB
easat-3522	65	72	(	(	PUNCT
easat-3522	65	73	sheikh	sheikh	PROPN
easat-3522	65	74	ali	ali	PROPN
easat-3522	65	75	,	,	PUNCT
easat-3522	65	76	2016	2016	NUM
easat-3522	65	77	)	)	PUNCT
easat-3522	65	78	,	,	PUNCT
easat-3522	65	79	(	(	PUNCT
easat-3522	65	80	azcárraga	azcárraga	NOUN
easat-3522	65	81	&	&	CCONJ
easat-3522	65	82	san	san	PROPN
easat-3522	65	83	juan	juan	PROPN
easat-3522	65	84	,	,	PUNCT
easat-3522	65	85	2022	2022	NUM
easat-3522	65	86	)	)	PUNCT
easat-3522	65	87	,	,	PUNCT
easat-3522	65	88	(	(	PUNCT
easat-3522	65	89	omido	omido	PROPN
easat-3522	65	90	&	&	CCONJ
easat-3522	65	91	kasibo	kasibo	PROPN
easat-3522	65	92	,	,	PUNCT
easat-3522	65	93	2021	2021	NUM
easat-3522	65	94	)	)	PUNCT
easat-3522	65	95	,	,	PUNCT
easat-3522	65	96	(	(	PUNCT
easat-3522	65	97	maidani	maidani	PROPN
easat-3522	65	98	&	&	CCONJ
easat-3522	65	99	obaid	obaid	PROPN
easat-3522	65	100	,	,	PUNCT
easat-3522	65	101	2023	2023	NUM
easat-3522	65	102	):	):	PUNCT
easat-3522	65	103	•	•	NUM
easat-3522	65	104	ensuring	ensure	VERB
easat-3522	65	105	balance	balance	NOUN
easat-3522	65	106	and	and	CCONJ
easat-3522	65	107	justice	justice	NOUN
easat-3522	65	108	in	in	ADP
easat-3522	65	109	collecting	collect	VERB
easat-3522	65	110	taxes	taxis	NOUN
easat-3522	65	111	,	,	PUNCT
easat-3522	65	112	applying	apply	VERB
easat-3522	65	113	tax	tax	NOUN
easat-3522	65	114	laws	law	NOUN
easat-3522	65	115	,	,	PUNCT
easat-3522	65	116	and	and	CCONJ
easat-3522	65	117	achieving	achieve	VERB
easat-3522	65	118	tax	tax	NOUN
easat-3522	65	119	goals	goal	NOUN
easat-3522	65	120	effectively	effectively	ADV
easat-3522	65	121	.	.	PUNCT
easat-3522	66	1	•	•	NUM
easat-3522	66	2	increase	increase	VERB
easat-3522	66	3	transparency	transparency	NOUN
easat-3522	66	4	and	and	CCONJ
easat-3522	66	5	trust	trust	NOUN
easat-3522	66	6	by	by	ADP
easat-3522	66	7	providing	provide	VERB
easat-3522	66	8	the	the	DET
easat-3522	66	9	necessary	necessary	ADJ
easat-3522	66	10	information	information	NOUN
easat-3522	66	11	to	to	ADP
easat-3522	66	12	taxpayers	taxpayer	NOUN
easat-3522	66	13	entering	enter	VERB
easat-3522	66	14	and	and	CCONJ
easat-3522	66	15	exiting	exit	VERB
easat-3522	66	16	the	the	DET
easat-3522	66	17	country	country	NOUN
easat-3522	66	18	's	's	PART
easat-3522	66	19	borders	border	NOUN
easat-3522	66	20	.	.	PUNCT
easat-3522	67	1	•	•	NUM
easat-3522	67	2	combat	combat	NOUN
easat-3522	67	3	and	and	CCONJ
easat-3522	67	4	minimize	minimize	VERB
easat-3522	67	5	evasion	evasion	NOUN
easat-3522	67	6	by	by	ADP
easat-3522	67	7	establishing	establish	VERB
easat-3522	67	8	effective	effective	ADJ
easat-3522	67	9	rules	rule	NOUN
easat-3522	67	10	,	,	PUNCT
easat-3522	67	11	standards	standard	NOUN
easat-3522	67	12	and	and	CCONJ
easat-3522	67	13	procedures	procedure	NOUN
easat-3522	67	14	to	to	PART
easat-3522	67	15	verify	verify	VERB
easat-3522	67	16	compliance	compliance	NOUN
easat-3522	67	17	with	with	ADP
easat-3522	67	18	tax	tax	NOUN
easat-3522	67	19	laws	law	NOUN
easat-3522	67	20	.	.	PUNCT
easat-3522	68	1	•	•	NUM
easat-3522	68	2	providing	provide	VERB
easat-3522	68	3	the	the	DET
easat-3522	68	4	necessary	necessary	ADJ
easat-3522	68	5	financial	financial	ADJ
easat-3522	68	6	resources	resource	NOUN
easat-3522	68	7	to	to	PART
easat-3522	68	8	support	support	VERB
easat-3522	68	9	the	the	DET
easat-3522	68	10	general	general	ADJ
easat-3522	68	11	budget	budget	NOUN
easat-3522	68	12	of	of	ADP
easat-3522	68	13	the	the	DET
easat-3522	68	14	state	state	NOUN
easat-3522	68	15	to	to	PART
easat-3522	68	16	finance	finance	VERB
easat-3522	68	17	public	public	ADJ
easat-3522	68	18	services	service	NOUN
easat-3522	68	19	and	and	CCONJ
easat-3522	68	20	develop	develop	VERB
easat-3522	68	21	the	the	DET
easat-3522	68	22	economy	economy	NOUN
easat-3522	68	23	by	by	ADP
easat-3522	68	24	tightening	tighten	VERB
easat-3522	68	25	control	control	NOUN
easat-3522	68	26	over	over	ADP
easat-3522	68	27	border	border	NOUN
easat-3522	68	28	crossings	crossing	NOUN
easat-3522	68	29	.	.	PUNCT
easat-3522	69	1	•	•	NUM
easat-3522	69	2	prevent	prevent	NOUN
easat-3522	69	3	trading	trading	NOUN
easat-3522	69	4	in	in	ADP
easat-3522	69	5	the	the	DET
easat-3522	69	6	authority	authority	NOUN
easat-3522	69	7	of	of	ADP
easat-3522	69	8	border	border	NOUN
easat-3522	69	9	crossings	crossing	NOUN
easat-3522	69	10	,	,	PUNCT
easat-3522	69	11	take	take	VERB
easat-3522	69	12	into	into	ADP
easat-3522	69	13	account	account	NOUN
easat-3522	69	14	the	the	DET
easat-3522	69	15	interests	interest	NOUN
easat-3522	69	16	of	of	ADP
easat-3522	69	17	different	different	ADJ
easat-3522	69	18	parties	party	NOUN
easat-3522	69	19	,	,	PUNCT
easat-3522	69	20	and	and	CCONJ
easat-3522	69	21	establish	establish	VERB
easat-3522	69	22	rules	rule	NOUN
easat-3522	69	23	and	and	CCONJ
easat-3522	69	24	procedures	procedure	NOUN
easat-3522	69	25	related	relate	VERB
easat-3522	69	26	to	to	ADP
easat-3522	69	27	the	the	DET
easat-3522	69	28	workflow	workflow	NOUN
easat-3522	69	29	within	within	ADP
easat-3522	69	30	the	the	DET
easat-3522	69	31	crossings	crossing	NOUN
easat-3522	69	32	,	,	PUNCT
easat-3522	69	33	which	which	PRON
easat-3522	69	34	ensures	ensure	VERB
easat-3522	69	35	the	the	DET
easat-3522	69	36	achievement	achievement	NOUN
easat-3522	69	37	of	of	ADP
easat-3522	69	38	governance	governance	NOUN
easat-3522	69	39	objectives	objective	NOUN
easat-3522	69	40	.	.	PUNCT
easat-3522	70	1	the	the	DET
easat-3522	70	2	general	general	ADJ
easat-3522	70	3	budget	budget	NOUN
easat-3522	70	4	:	:	PUNCT
easat-3522	70	5	the	the	DET
easat-3522	70	6	idea	idea	NOUN
easat-3522	70	7	of	of	ADP
easat-3522	70	8	preparing	prepare	VERB
easat-3522	70	9	a	a	DET
easat-3522	70	10	budget	budget	NOUN
easat-3522	70	11	for	for	ADP
easat-3522	70	12	state	state	NOUN
easat-3522	70	13	expenditures	expenditure	NOUN
easat-3522	70	14	and	and	CCONJ
easat-3522	70	15	revenues	revenue	NOUN
easat-3522	70	16	for	for	ADP
easat-3522	70	17	a	a	DET
easat-3522	70	18	future	future	ADJ
easat-3522	70	19	period	period	NOUN
easat-3522	70	20	has	have	AUX
easat-3522	70	21	been	be	AUX
easat-3522	70	22	linked	link	VERB
easat-3522	70	23	to	to	ADP
easat-3522	70	24	the	the	DET
easat-3522	70	25	emergence	emergence	NOUN
easat-3522	70	26	of	of	ADP
easat-3522	70	27	the	the	DET
easat-3522	70	28	state	state	NOUN
easat-3522	70	29	itself	itself	PRON
easat-3522	70	30	since	since	SCONJ
easat-3522	70	31	ancient	ancient	ADJ
easat-3522	70	32	times	time	NOUN
easat-3522	70	33	(	(	PUNCT
easat-3522	70	34	penner	penner	PROPN
easat-3522	70	35	,	,	PUNCT
easat-3522	70	36	2002	2002	NUM
easat-3522	70	37	)	)	PUNCT
easat-3522	70	38	.	.	PUNCT
easat-3522	71	1	the	the	DET
easat-3522	71	2	general	general	ADJ
easat-3522	71	3	budget	budget	NOUN
easat-3522	71	4	is	be	AUX
easat-3522	71	5	no	no	ADV
easat-3522	71	6	longer	long	ADV
easat-3522	71	7	just	just	ADV
easat-3522	71	8	annual	annual	ADJ
easat-3522	71	9	estimates	estimate	NOUN
easat-3522	71	10	that	that	PRON
easat-3522	71	11	include	include	VERB
easat-3522	71	12	estimates	estimate	NOUN
easat-3522	71	13	of	of	ADP
easat-3522	71	14	the	the	DET
easat-3522	71	15	revenues	revenue	NOUN
easat-3522	71	16	that	that	PRON
easat-3522	71	17	the	the	DET
easat-3522	71	18	state	state	NOUN
easat-3522	71	19	expects	expect	VERB
easat-3522	71	20	to	to	PART
easat-3522	71	21	collect	collect	VERB
easat-3522	71	22	on	on	ADP
easat-3522	71	23	the	the	DET
easat-3522	71	24	one	one	NUM
easat-3522	71	25	hand	hand	NOUN
easat-3522	71	26	and	and	CCONJ
easat-3522	71	27	estimates	estimate	NOUN
easat-3522	71	28	of	of	ADP
easat-3522	71	29	the	the	DET
easat-3522	71	30	expected	expect	VERB
easat-3522	71	31	expenditures	expenditure	NOUN
easat-3522	71	32	to	to	PART
easat-3522	71	33	be	be	AUX
easat-3522	71	34	spent	spend	VERB
easat-3522	71	35	for	for	ADP
easat-3522	71	36	the	the	DET
easat-3522	71	37	next	next	ADJ
easat-3522	71	38	fiscal	fiscal	ADJ
easat-3522	71	39	year	year	NOUN
easat-3522	71	40	on	on	ADP
easat-3522	71	41	the	the	DET
easat-3522	71	42	other	other	ADJ
easat-3522	71	43	hand	hand	NOUN
easat-3522	71	44	.	.	PUNCT
easat-3522	72	1	rather	rather	ADV
easat-3522	72	2	,	,	PUNCT
easat-3522	72	3	the	the	DET
easat-3522	72	4	general	general	ADJ
easat-3522	72	5	budget	budget	NOUN
easat-3522	72	6	reflects	reflect	VERB
easat-3522	72	7	the	the	DET
easat-3522	72	8	government	government	NOUN
easat-3522	72	9	's	's	PART
easat-3522	72	10	orientations	orientation	NOUN
easat-3522	72	11	in	in	ADP
easat-3522	72	12	achieving	achieve	VERB
easat-3522	72	13	its	its	PRON
easat-3522	72	14	economic	economic	ADJ
easat-3522	72	15	,	,	PUNCT
easat-3522	72	16	(	(	PUNCT
easat-3522	72	17	shim	shim	NOUN
easat-3522	72	18	,	,	PUNCT
easat-3522	72	19	siegel	siegel	NOUN
easat-3522	72	20	,	,	PUNCT
easat-3522	72	21	&	&	CCONJ
easat-3522	72	22	shim	shim	NOUN
easat-3522	72	23	,	,	PUNCT
easat-3522	72	24	2011	2011	NUM
easat-3522	72	25	)	)	PUNCT
easat-3522	72	26	social	social	ADJ
easat-3522	72	27	and	and	CCONJ
easat-3522	72	28	political	political	ADJ
easat-3522	72	29	goals	goal	NOUN
easat-3522	72	30	in	in	ADP
easat-3522	72	31	the	the	DET
easat-3522	72	32	form	form	NOUN
easat-3522	72	33	of	of	ADP
easat-3522	72	34	financial	financial	ADJ
easat-3522	72	35	statements	statement	NOUN
easat-3522	72	36	that	that	PRON
easat-3522	72	37	include	include	VERB
easat-3522	72	38	the	the	DET
easat-3522	72	39	expected	expect	VERB
easat-3522	72	40	revenues	revenue	NOUN
easat-3522	72	41	to	to	PART
easat-3522	72	42	be	be	AUX
easat-3522	72	43	collected	collect	VERB
easat-3522	72	44	from	from	ADP
easat-3522	72	45	various	various	ADJ
easat-3522	72	46	revenue	revenue	NOUN
easat-3522	72	47	sources	source	NOUN
easat-3522	72	48	and	and	CCONJ
easat-3522	72	49	the	the	DET
easat-3522	72	50	expected	expect	VERB
easat-3522	72	51	expenditures	expenditure	NOUN
easat-3522	72	52	that	that	SCONJ
easat-3522	72	53	the	the	DET
easat-3522	72	54	state	state	NOUN
easat-3522	72	55	intends	intend	VERB
easat-3522	72	56	to	to	PART
easat-3522	72	57	spend	spend	VERB
easat-3522	72	58	during	during	ADP
easat-3522	72	59	the	the	DET
easat-3522	72	60	next	next	ADJ
easat-3522	72	61	year	year	NOUN
easat-3522	72	62	.	.	PUNCT
easat-3522	73	1	to	to	PART
easat-3522	73	2	achieve	achieve	VERB
easat-3522	73	3	these	these	DET
easat-3522	73	4	goals	goal	NOUN
easat-3522	73	5	,	,	PUNCT
easat-3522	73	6	the	the	DET
easat-3522	73	7	general	general	ADJ
easat-3522	73	8	budget	budget	NOUN
easat-3522	73	9	is	be	AUX
easat-3522	73	10	prepared	prepare	VERB
easat-3522	73	11	and	and	CCONJ
easat-3522	73	12	approved	approve	VERB
easat-3522	73	13	and	and	CCONJ
easat-3522	73	14	tables	table	NOUN
easat-3522	73	15	are	be	AUX
easat-3522	73	16	drawn	draw	VERB
easat-3522	73	17	up	up	ADP
easat-3522	73	18	that	that	PRON
easat-3522	73	19	include	include	VERB
easat-3522	73	20	an	an	DET
easat-3522	73	21	estimate	estimate	NOUN
easat-3522	73	22	of	of	ADP
easat-3522	73	23	the	the	DET
easat-3522	73	24	state	state	NOUN
easat-3522	73	25	's	's	PART
easat-3522	73	26	revenues	revenue	NOUN
easat-3522	73	27	and	and	CCONJ
easat-3522	73	28	expenditures	expenditure	NOUN
easat-3522	73	29	for	for	ADP
easat-3522	73	30	one	one	NUM
easat-3522	73	31	fiscal	fiscal	ADJ
easat-3522	73	32	year	year	NOUN
easat-3522	73	33	specified	specify	VERB
easat-3522	73	34	in	in	ADP
easat-3522	73	35	the	the	DET
easat-3522	73	36	budget	budget	NOUN
easat-3522	73	37	law	law	NOUN
easat-3522	73	38	.	.	PUNCT
easat-3522	74	1	(	(	PUNCT
easat-3522	74	2	mohamud	mohamud	PROPN
easat-3522	74	3	&	&	CCONJ
easat-3522	74	4	isak	isak	PROPN
easat-3522	74	5	,	,	PUNCT
easat-3522	74	6	2019	2019	NUM
easat-3522	74	7	)	)	PUNCT
easat-3522	74	8	,	,	PUNCT
easat-3522	74	9	as	as	SCONJ
easat-3522	74	10	defined	define	VERB
easat-3522	74	11	by	by	ADP
easat-3522	74	12	the	the	DET
easat-3522	74	13	finance	finance	NOUN
easat-3522	74	14	and	and	CCONJ
easat-3522	74	15	public	public	ADJ
easat-3522	74	16	debt	debt	NOUN
easat-3522	74	17	management	management	NOUN
easat-3522	74	18	law	law	NOUN
easat-3522	75	1	no	no	INTJ
easat-3522	75	2	.	.	PUNCT
easat-3522	76	1	(	(	PUNCT
easat-3522	76	2	95	95	NUM
easat-3522	76	3	)	)	PUNCT
easat-3522	76	4	of	of	ADP
easat-3522	76	5	2004	2004	NUM
easat-3522	76	6	and	and	CCONJ
easat-3522	76	7	its	its	PRON
easat-3522	76	8	amendments	amendment	NOUN
easat-3522	76	9	as	as	ADP
easat-3522	76	10	a	a	DET
easat-3522	76	11	financial	financial	ADJ
easat-3522	76	12	program	program	NOUN
easat-3522	76	13	based	base	VERB
easat-3522	76	14	on	on	ADP
easat-3522	76	15	annual	annual	ADJ
easat-3522	76	16	estimates	estimate	NOUN
easat-3522	76	17	of	of	ADP
easat-3522	76	18	the	the	DET
easat-3522	76	19	government	government	NOUN
easat-3522	76	20	's	's	PART
easat-3522	76	21	revenues	revenue	NOUN
easat-3522	76	22	,	,	PUNCT
easat-3522	76	23	expenditures	expenditure	NOUN
easat-3522	76	24	,	,	PUNCT
easat-3522	76	25	transfers	transfer	NOUN
easat-3522	76	26	and	and	CCONJ
easat-3522	76	27	in	in	ADP
easat-3522	76	28	-	-	PUNCT
easat-3522	76	29	kind	kind	NOUN
easat-3522	76	30	transactions	transaction	NOUN
easat-3522	76	31	.	.	PUNCT
easat-3522	77	1	in	in	ADP
easat-3522	77	2	light	light	NOUN
easat-3522	77	3	of	of	ADP
easat-3522	77	4	the	the	DET
easat-3522	77	5	above	above	NOUN
easat-3522	77	6	,	,	PUNCT
easat-3522	77	7	the	the	DET
easat-3522	77	8	budget	budget	NOUN
easat-3522	77	9	is	be	AUX
easat-3522	77	10	an	an	DET
easat-3522	77	11	official	official	ADJ
easat-3522	77	12	document	document	NOUN
easat-3522	77	13	that	that	PRON
easat-3522	77	14	contains	contain	VERB
easat-3522	77	15	the	the	DET
easat-3522	77	16	financial	financial	ADJ
easat-3522	77	17	conditions	condition	NOUN
easat-3522	77	18	,	,	PUNCT
easat-3522	77	19	activities	activity	NOUN
easat-3522	77	20	,	,	PUNCT
easat-3522	77	21	programs	program	NOUN
easat-3522	77	22	,	,	PUNCT
easat-3522	77	23	sources	source	NOUN
easat-3522	77	24	,	,	PUNCT
easat-3522	77	25	goals	goal	NOUN
easat-3522	77	26	and	and	CCONJ
easat-3522	77	27	expectations	expectation	NOUN
easat-3522	77	28	for	for	ADP
easat-3522	77	29	a	a	DET
easat-3522	77	30	future	future	ADJ
easat-3522	77	31	period	period	NOUN
easat-3522	77	32	of	of	ADP
easat-3522	77	33	time	time	NOUN
easat-3522	77	34	.	.	PUNCT
easat-3522	78	1	it	it	PRON
easat-3522	78	2	is	be	AUX
easat-3522	78	3	part	part	NOUN
easat-3522	78	4	of	of	ADP
easat-3522	78	5	the	the	DET
easat-3522	78	6	state	state	NOUN
easat-3522	78	7	's	's	PART
easat-3522	78	8	short	short	ADJ
easat-3522	78	9	-	-	PUNCT
easat-3522	78	10	term	term	NOUN
easat-3522	78	11	financial	financial	ADJ
easat-3522	78	12	planning	planning	NOUN
easat-3522	78	13	,	,	PUNCT
easat-3522	78	14	as	as	SCONJ
easat-3522	78	15	the	the	DET
easat-3522	78	16	general	general	ADJ
easat-3522	78	17	budget	budget	NOUN
easat-3522	78	18	indicates	indicate	VERB
easat-3522	78	19	the	the	DET
easat-3522	78	20	general	general	ADJ
easat-3522	78	21	financial	financial	ADJ
easat-3522	78	22	and	and	CCONJ
easat-3522	78	23	economic	economic	ADJ
easat-3522	78	24	priorities	priority	NOUN
easat-3522	78	25	and	and	CCONJ
easat-3522	78	26	policies	policy	NOUN
easat-3522	78	27	during	during	ADP
easat-3522	78	28	a	a	DET
easat-3522	78	29	specific	specific	ADJ
easat-3522	78	30	period	period	NOUN
easat-3522	78	31	of	of	ADP
easat-3522	78	32	time	time	NOUN
easat-3522	78	33	.	.	PUNCT
easat-3522	79	1	the	the	DET
easat-3522	79	2	budget	budget	NOUN
easat-3522	79	3	translates	translate	VERB
easat-3522	79	4	the	the	DET
easat-3522	79	5	general	general	ADJ
easat-3522	79	6	goals	goal	NOUN
easat-3522	79	7	,	,	PUNCT
easat-3522	79	8	plans	plan	NOUN
easat-3522	79	9	and	and	CCONJ
easat-3522	79	10	priorities	priority	NOUN
easat-3522	79	11	into	into	ADP
easat-3522	79	12	financial	financial	ADJ
easat-3522	79	13	figures	figure	NOUN
easat-3522	79	14	and	and	CCONJ
easat-3522	79	15	activities	activity	NOUN
easat-3522	79	16	related	relate	VERB
easat-3522	79	17	to	to	ADP
easat-3522	79	18	spending	spending	NOUN
easat-3522	79	19	,	,	PUNCT
easat-3522	79	20	taxes	taxis	NOUN
easat-3522	79	21	and	and	CCONJ
easat-3522	79	22	other	other	ADJ
easat-3522	79	23	public	public	ADJ
easat-3522	79	24	revenues	revenue	NOUN
easat-3522	79	25	.	.	PUNCT
easat-3522	80	1	objectives	objective	NOUN
easat-3522	80	2	of	of	ADP
easat-3522	80	3	the	the	DET
easat-3522	80	4	general	general	ADJ
easat-3522	80	5	budget	budget	NOUN
easat-3522	80	6	:	:	PUNCT
easat-3522	80	7	the	the	DET
easat-3522	80	8	general	general	ADJ
easat-3522	80	9	state	state	NOUN
easat-3522	80	10	budget	budget	NOUN
easat-3522	80	11	aims	aim	VERB
easat-3522	80	12	to	to	PART
easat-3522	80	13	achieve	achieve	VERB
easat-3522	80	14	a	a	DET
easat-3522	80	15	set	set	NOUN
easat-3522	80	16	of	of	ADP
easat-3522	80	17	objectives	objective	NOUN
easat-3522	80	18	at	at	ADP
easat-3522	80	19	the	the	DET
easat-3522	80	20	state	state	NOUN
easat-3522	80	21	level	level	NOUN
easat-3522	80	22	,	,	PUNCT
easat-3522	80	23	including	include	VERB
easat-3522	80	24	(	(	PUNCT
easat-3522	80	25	young	young	ADJ
easat-3522	80	26	,	,	PUNCT
easat-3522	80	27	2003	2003	NUM
easat-3522	80	28	)	)	PUNCT
easat-3522	80	29	,	,	PUNCT
easat-3522	80	30	(	(	PUNCT
easat-3522	80	31	cobacho	cobacho	PROPN
easat-3522	80	32	,	,	PUNCT
easat-3522	80	33	caballero	caballero	PROPN
easat-3522	80	34	,	,	PUNCT
easat-3522	80	35	gonzález	gonzález	PROPN
easat-3522	80	36	,	,	PUNCT
easat-3522	80	37	&	&	CCONJ
easat-3522	80	38	molina	molina	PROPN
easat-3522	80	39	,	,	PUNCT
easat-3522	80	40	2010	2010	NUM
easat-3522	80	41	):	):	PUNCT
easat-3522	80	42	1planning	1planning	NUM
easat-3522	80	43	objectives	objective	NOUN
easat-3522	80	44	:	:	PUNCT
easat-3522	80	45	the	the	DET
easat-3522	80	46	state	state	NOUN
easat-3522	80	47	's	's	PART
easat-3522	80	48	general	general	ADJ
easat-3522	80	49	budget	budget	NOUN
easat-3522	80	50	aims	aim	VERB
easat-3522	80	51	to	to	PART
easat-3522	80	52	achieve	achieve	VERB
easat-3522	80	53	a	a	DET
easat-3522	80	54	set	set	NOUN
easat-3522	80	55	of	of	ADP
easat-3522	80	56	objectives	objective	NOUN
easat-3522	80	57	in	in	ADP
easat-3522	80	58	the	the	DET
easat-3522	80	59	planning	planning	NOUN
easat-3522	80	60	and	and	CCONJ
easat-3522	80	61	decision	decision	NOUN
easat-3522	80	62	-	-	PUNCT
easat-3522	80	63	making	make	VERB
easat-3522	80	64	processes	process	NOUN
easat-3522	80	65	by	by	ADP
easat-3522	80	66	identifying	identify	VERB
easat-3522	80	67	the	the	DET
easat-3522	80	68	needs	need	NOUN
easat-3522	80	69	of	of	ADP
easat-3522	80	70	non	non	ADJ
easat-3522	80	71	-	-	ADJ
easat-3522	80	72	profit	profit	ADJ
easat-3522	80	73	government	government	NOUN
easat-3522	80	74	units	unit	NOUN
easat-3522	80	75	during	during	ADP
easat-3522	80	76	the	the	DET
easat-3522	80	77	coming	come	VERB
easat-3522	80	78	period	period	NOUN
easat-3522	80	79	(	(	PUNCT
easat-3522	80	80	i.e.	i.e.	X
easat-3522	80	81	determining	determine	VERB
easat-3522	80	82	the	the	DET
easat-3522	80	83	planned	planned	ADJ
easat-3522	80	84	public	public	ADJ
easat-3522	80	85	expenditures	expenditure	NOUN
easat-3522	80	86	)	)	PUNCT
easat-3522	80	87	,	,	PUNCT
easat-3522	80	88	identifying	identify	VERB
easat-3522	80	89	revenues	revenue	NOUN
easat-3522	80	90	and	and	CCONJ
easat-3522	80	91	other	other	ADJ
easat-3522	80	92	sources	source	NOUN
easat-3522	80	93	of	of	ADP
easat-3522	80	94	funding	funding	NOUN
easat-3522	80	95	expected	expect	VERB
easat-3522	80	96	during	during	ADP
easat-3522	80	97	the	the	DET
easat-3522	80	98	coming	coming	ADJ
easat-3522	80	99	year	year	NOUN
easat-3522	80	100	,	,	PUNCT
easat-3522	80	101	linking	link	VERB
easat-3522	80	102	and	and	CCONJ
easat-3522	80	103	coordinating	coordinating	NOUN
easat-3522	80	104	between	between	ADP
easat-3522	80	105	the	the	DET
easat-3522	80	106	budget	budget	NOUN
easat-3522	80	107	as	as	ADP
easat-3522	80	108	an	an	DET
easat-3522	80	109	annual	annual	ADJ
easat-3522	80	110	program	program	NOUN
easat-3522	80	111	and	and	CCONJ
easat-3522	80	112	the	the	DET
easat-3522	80	113	state	state	NOUN
easat-3522	80	114	's	's	PART
easat-3522	80	115	economic	economic	ADJ
easat-3522	80	116	and	and	CCONJ
easat-3522	80	117	social	social	ADJ
easat-3522	80	118	development	development	NOUN
easat-3522	80	119	plans	plan	NOUN
easat-3522	80	120	,	,	PUNCT
easat-3522	80	121	and	and	CCONJ
easat-3522	80	122	setting	set	VERB
easat-3522	80	123	a	a	DET
easat-3522	80	124	timetable	timetable	NOUN
easat-3522	80	125	for	for	ADP
easat-3522	80	126	the	the	DET
easat-3522	80	127	implementation	implementation	NOUN
easat-3522	80	128	of	of	ADP
easat-3522	80	129	the	the	DET
easat-3522	80	130	budget	budget	NOUN
easat-3522	80	131	.	.	PUNCT
easat-3522	81	1	2control	2control	NUM
easat-3522	81	2	objectives	objective	VERB
easat-3522	81	3	:	:	PUNCT
easat-3522	81	4	the	the	DET
easat-3522	81	5	budget	budget	NOUN
easat-3522	81	6	aims	aim	VERB
easat-3522	81	7	to	to	PART
easat-3522	81	8	achieve	achieve	VERB
easat-3522	81	9	more	more	ADJ
easat-3522	81	10	control	control	NOUN
easat-3522	81	11	over	over	ADP
easat-3522	81	12	the	the	DET
easat-3522	81	13	implementation	implementation	NOUN
easat-3522	81	14	processes	process	NOUN
easat-3522	81	15	by	by	ADP
easat-3522	81	16	measuring	measure	VERB
easat-3522	81	17	the	the	DET
easat-3522	81	18	actual	actual	ADJ
easat-3522	81	19	performance	performance	NOUN
easat-3522	81	20	of	of	ADP
easat-3522	81	21	government	government	NOUN
easat-3522	81	22	programs	program	NOUN
easat-3522	81	23	and	and	CCONJ
easat-3522	81	24	activities	activity	NOUN
easat-3522	81	25	.	.	PUNCT
easat-3522	82	1	this	this	PRON
easat-3522	82	2	is	be	AUX
easat-3522	82	3	achieved	achieve	VERB
easat-3522	82	4	by	by	ADP
easat-3522	82	5	measuring	measure	VERB
easat-3522	82	6	the	the	DET
easat-3522	82	7	revenues	revenue	NOUN
easat-3522	82	8	and	and	CCONJ
easat-3522	82	9	public	public	ADJ
easat-3522	82	10	expenditures	expenditure	NOUN
easat-3522	82	11	actually	actually	ADV
easat-3522	82	12	realized	realize	VERB
easat-3522	82	13	and	and	CCONJ
easat-3522	82	14	apparent	apparent	ADJ
easat-3522	82	15	in	in	ADP
easat-3522	82	16	the	the	DET
easat-3522	82	17	balance	balance	NOUN
easat-3522	82	18	of	of	ADP
easat-3522	82	19	the	the	DET
easat-3522	82	20	audit	audit	NOUN
easat-3522	82	21	,	,	PUNCT
easat-3522	82	22	controlling	control	VERB
easat-3522	82	23	and	and	CCONJ
easat-3522	82	24	maintaining	maintain	VERB
easat-3522	82	25	the	the	DET
easat-3522	82	26	assets	asset	NOUN
easat-3522	82	27	owned	own	VERB
easat-3522	82	28	by	by	ADP
easat-3522	82	29	government	government	NOUN
easat-3522	82	30	units	unit	NOUN
easat-3522	82	31	,	,	PUNCT
easat-3522	82	32	controlling	control	VERB
easat-3522	82	33	the	the	DET
easat-3522	82	34	extent	extent	NOUN
easat-3522	82	35	of	of	ADP
easat-3522	82	36	the	the	DET
easat-3522	82	37	commitment	commitment	NOUN
easat-3522	82	38	of	of	ADP
easat-3522	82	39	government	government	NOUN
easat-3522	82	40	units	unit	NOUN
easat-3522	82	41	in	in	ADP
easat-3522	82	42	rationalizing	rationalize	VERB
easat-3522	82	43	government	government	NOUN
easat-3522	82	44	spending	spending	NOUN
easat-3522	82	45	and	and	CCONJ
easat-3522	82	46	7043	7043	NUM
easat-3522	82	47	edelweiss	edelweiss	PROPN
easat-3522	82	48	applied	apply	VERB
easat-3522	82	49	science	science	NOUN
easat-3522	82	50	and	and	CCONJ
easat-3522	82	51	technology	technology	NOUN
easat-3522	82	52	issn	issn	PROPN
easat-3522	82	53	:	:	PUNCT
easat-3522	82	54	2576	2576	NUM
easat-3522	82	55	-	-	SYM
easat-3522	82	56	8484	8484	NUM
easat-3522	82	57	vol	vol	NOUN
easat-3522	82	58	.	.	PROPN
easat-3522	83	1	8	8	NUM
easat-3522	83	2	,	,	PUNCT
easat-3522	83	3	no	no	INTJ
easat-3522	83	4	.	.	NOUN
easat-3522	83	5	6	6	NUM
easat-3522	83	6	:	:	SYM
easat-3522	83	7	7039	7039	NUM
easat-3522	83	8	-	-	SYM
easat-3522	83	9	7049	7049	NUM
easat-3522	83	10	,	,	PUNCT
easat-3522	83	11	2024	2024	NUM
easat-3522	83	12	doi	doi	NOUN
easat-3522	83	13	:	:	PUNCT
easat-3522	83	14	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	83	15	©	©	PROPN
easat-3522	83	16	2024	2024	NUM
easat-3522	83	17	by	by	ADP
easat-3522	83	18	the	the	DET
easat-3522	83	19	authors	author	NOUN
easat-3522	83	20	;	;	PUNCT
easat-3522	83	21	licensee	licensee	PROPN
easat-3522	83	22	learning	learn	VERB
easat-3522	83	23	gate	gate	NOUN
easat-3522	83	24	verifying	verifying	NOUN
easat-3522	83	25	compliance	compliance	NOUN
easat-3522	83	26	with	with	ADP
easat-3522	83	27	all	all	DET
easat-3522	83	28	laws	law	NOUN
easat-3522	83	29	,	,	PUNCT
easat-3522	83	30	instructions	instruction	NOUN
easat-3522	83	31	and	and	CCONJ
easat-3522	83	32	government	government	NOUN
easat-3522	83	33	financial	financial	ADJ
easat-3522	83	34	and	and	CCONJ
easat-3522	83	35	administrative	administrative	ADJ
easat-3522	83	36	rules	rule	NOUN
easat-3522	83	37	.	.	PUNCT
easat-3522	84	1	3behavioral	3behavioral	NUM
easat-3522	84	2	objectives	objective	NOUN
easat-3522	84	3	:	:	PUNCT
easat-3522	84	4	the	the	DET
easat-3522	84	5	budget	budget	NOUN
easat-3522	84	6	aims	aim	VERB
easat-3522	84	7	to	to	PART
easat-3522	84	8	influence	influence	VERB
easat-3522	84	9	the	the	DET
easat-3522	84	10	behavior	behavior	NOUN
easat-3522	84	11	and	and	CCONJ
easat-3522	84	12	attitudes	attitude	NOUN
easat-3522	84	13	of	of	ADP
easat-3522	84	14	workers	worker	NOUN
easat-3522	84	15	in	in	ADP
easat-3522	84	16	the	the	DET
easat-3522	84	17	government	government	NOUN
easat-3522	84	18	units	unit	NOUN
easat-3522	84	19	of	of	ADP
easat-3522	84	20	the	the	DET
easat-3522	84	21	state	state	NOUN
easat-3522	84	22	by	by	ADP
easat-3522	84	23	encouraging	encourage	VERB
easat-3522	84	24	the	the	DET
easat-3522	84	25	spread	spread	NOUN
easat-3522	84	26	of	of	ADP
easat-3522	84	27	the	the	DET
easat-3522	84	28	spirit	spirit	NOUN
easat-3522	84	29	of	of	ADP
easat-3522	84	30	initiative	initiative	NOUN
easat-3522	84	31	and	and	CCONJ
easat-3522	84	32	innovation	innovation	NOUN
easat-3522	84	33	,	,	PUNCT
easat-3522	84	34	achieving	achieve	VERB
easat-3522	84	35	compatibility	compatibility	NOUN
easat-3522	84	36	between	between	ADP
easat-3522	84	37	the	the	DET
easat-3522	84	38	individual	individual	NOUN
easat-3522	84	39	and	and	CCONJ
easat-3522	84	40	the	the	DET
easat-3522	84	41	goals	goal	NOUN
easat-3522	84	42	of	of	ADP
easat-3522	84	43	the	the	DET
easat-3522	84	44	unit	unit	NOUN
easat-3522	84	45	,	,	PUNCT
easat-3522	84	46	i.e.	i.e.	X
easat-3522	84	47	between	between	ADP
easat-3522	84	48	private	private	ADJ
easat-3522	84	49	interest	interest	NOUN
easat-3522	84	50	and	and	CCONJ
easat-3522	84	51	public	public	ADJ
easat-3522	84	52	interest	interest	NOUN
easat-3522	84	53	,	,	PUNCT
easat-3522	84	54	increasing	increase	VERB
easat-3522	84	55	mutual	mutual	ADJ
easat-3522	84	56	trust	trust	NOUN
easat-3522	84	57	between	between	ADP
easat-3522	84	58	superiors	superior	NOUN
easat-3522	84	59	and	and	CCONJ
easat-3522	84	60	subordinates	subordinate	NOUN
easat-3522	84	61	and	and	CCONJ
easat-3522	84	62	providing	provide	VERB
easat-3522	84	63	a	a	DET
easat-3522	84	64	fair	fair	ADJ
easat-3522	84	65	basis	basis	NOUN
easat-3522	84	66	for	for	ADP
easat-3522	84	67	reward	reward	NOUN
easat-3522	84	68	and	and	CCONJ
easat-3522	84	69	punishment	punishment	NOUN
easat-3522	84	70	.	.	PUNCT
easat-3522	85	1	4economic	4economic	NUM
easat-3522	85	2	objectives	objective	NOUN
easat-3522	85	3	:	:	PUNCT
easat-3522	85	4	the	the	DET
easat-3522	85	5	goal	goal	NOUN
easat-3522	85	6	of	of	ADP
easat-3522	85	7	the	the	DET
easat-3522	85	8	budget	budget	NOUN
easat-3522	85	9	is	be	AUX
easat-3522	85	10	no	no	ADV
easat-3522	85	11	longer	long	ADV
easat-3522	85	12	the	the	DET
easat-3522	85	13	same	same	ADJ
easat-3522	85	14	as	as	ADP
easat-3522	85	15	before	before	ADV
easat-3522	85	16	,	,	PUNCT
easat-3522	85	17	which	which	PRON
easat-3522	85	18	is	be	AUX
easat-3522	85	19	to	to	PART
easat-3522	85	20	seek	seek	VERB
easat-3522	85	21	to	to	PART
easat-3522	85	22	achieve	achieve	VERB
easat-3522	85	23	financial	financial	ADJ
easat-3522	85	24	balance	balance	NOUN
easat-3522	85	25	between	between	ADP
easat-3522	85	26	expenditures	expenditure	NOUN
easat-3522	85	27	and	and	CCONJ
easat-3522	85	28	revenues	revenue	NOUN
easat-3522	85	29	,	,	PUNCT
easat-3522	85	30	but	but	CCONJ
easat-3522	85	31	to	to	PART
easat-3522	85	32	achieve	achieve	VERB
easat-3522	85	33	economic	economic	ADJ
easat-3522	85	34	stability	stability	NOUN
easat-3522	85	35	,	,	PUNCT
easat-3522	85	36	even	even	ADV
easat-3522	85	37	if	if	SCONJ
easat-3522	85	38	it	it	PRON
easat-3522	85	39	requires	require	VERB
easat-3522	85	40	deviating	deviate	VERB
easat-3522	85	41	from	from	ADP
easat-3522	85	42	the	the	DET
easat-3522	85	43	principle	principle	NOUN
easat-3522	85	44	of	of	ADP
easat-3522	85	45	a	a	DET
easat-3522	85	46	balanced	balanced	ADJ
easat-3522	85	47	budget	budget	NOUN
easat-3522	85	48	.	.	PUNCT
easat-3522	86	1	5social	5social	NUM
easat-3522	86	2	objectives	objective	NOUN
easat-3522	86	3	:	:	PUNCT
easat-3522	86	4	the	the	DET
easat-3522	86	5	general	general	ADJ
easat-3522	86	6	budget	budget	NOUN
easat-3522	86	7	plays	play	VERB
easat-3522	86	8	an	an	DET
easat-3522	86	9	important	important	ADJ
easat-3522	86	10	role	role	NOUN
easat-3522	86	11	in	in	ADP
easat-3522	86	12	meeting	meet	VERB
easat-3522	86	13	the	the	DET
easat-3522	86	14	necessary	necessary	ADJ
easat-3522	86	15	needs	need	NOUN
easat-3522	86	16	to	to	PART
easat-3522	86	17	overcome	overcome	VERB
easat-3522	86	18	food	food	NOUN
easat-3522	86	19	and	and	CCONJ
easat-3522	86	20	housing	housing	NOUN
easat-3522	86	21	issues	issue	NOUN
easat-3522	86	22	and	and	CCONJ
easat-3522	86	23	improve	improve	VERB
easat-3522	86	24	the	the	DET
easat-3522	86	25	performance	performance	NOUN
easat-3522	86	26	of	of	ADP
easat-3522	86	27	public	public	ADJ
easat-3522	86	28	services	service	NOUN
easat-3522	86	29	.	.	PUNCT
easat-3522	87	1	the	the	DET
easat-3522	87	2	general	general	ADJ
easat-3522	87	3	budget	budget	NOUN
easat-3522	87	4	also	also	ADV
easat-3522	87	5	plays	play	VERB
easat-3522	87	6	an	an	DET
easat-3522	87	7	important	important	ADJ
easat-3522	87	8	role	role	NOUN
easat-3522	87	9	in	in	ADP
easat-3522	87	10	improving	improve	VERB
easat-3522	87	11	income	income	NOUN
easat-3522	87	12	distribution	distribution	NOUN
easat-3522	87	13	and	and	CCONJ
easat-3522	87	14	alleviating	alleviate	VERB
easat-3522	87	15	extreme	extreme	ADJ
easat-3522	87	16	cases	case	NOUN
easat-3522	87	17	of	of	ADP
easat-3522	87	18	poverty	poverty	NOUN
easat-3522	87	19	by	by	ADP
easat-3522	87	20	increasing	increase	VERB
easat-3522	87	21	and	and	CCONJ
easat-3522	87	22	directing	direct	VERB
easat-3522	87	23	public	public	ADJ
easat-3522	87	24	expenditures	expenditure	NOUN
easat-3522	87	25	towards	towards	ADP
easat-3522	87	26	specific	specific	ADJ
easat-3522	87	27	areas	area	NOUN
easat-3522	87	28	such	such	ADJ
easat-3522	87	29	as	as	ADP
easat-3522	87	30	housing	housing	NOUN
easat-3522	87	31	,	,	PUNCT
easat-3522	87	32	education	education	NOUN
easat-3522	87	33	,	,	PUNCT
easat-3522	87	34	health	health	NOUN
easat-3522	87	35	and	and	CCONJ
easat-3522	87	36	social	social	ADJ
easat-3522	87	37	welfare	welfare	NOUN
easat-3522	87	38	network	network	NOUN
easat-3522	87	39	,	,	PUNCT
easat-3522	87	40	as	as	ADV
easat-3522	87	41	well	well	ADV
easat-3522	87	42	as	as	ADP
easat-3522	87	43	controlling	control	VERB
easat-3522	87	44	revenue	revenue	NOUN
easat-3522	87	45	sources	source	NOUN
easat-3522	87	46	and	and	CCONJ
easat-3522	87	47	doubling	double	VERB
easat-3522	87	48	the	the	DET
easat-3522	87	49	taxes	taxis	NOUN
easat-3522	87	50	imposed	impose	VERB
easat-3522	87	51	on	on	ADP
easat-3522	87	52	high	high	ADJ
easat-3522	87	53	-	-	PUNCT
easat-3522	87	54	income	income	NOUN
easat-3522	87	55	earners	earner	NOUN
easat-3522	87	56	.	.	PUNCT
easat-3522	88	1	6political	6political	NUM
easat-3522	88	2	objectives	objective	NOUN
easat-3522	88	3	:	:	PUNCT
easat-3522	88	4	the	the	DET
easat-3522	88	5	general	general	ADJ
easat-3522	88	6	budget	budget	NOUN
easat-3522	88	7	reflects	reflect	VERB
easat-3522	88	8	the	the	DET
easat-3522	88	9	program	program	NOUN
easat-3522	88	10	that	that	PRON
easat-3522	88	11	the	the	DET
easat-3522	88	12	executive	executive	ADJ
easat-3522	88	13	authority	authority	NOUN
easat-3522	88	14	(	(	PUNCT
easat-3522	88	15	the	the	DET
easat-3522	88	16	government	government	NOUN
easat-3522	88	17	)	)	PUNCT
easat-3522	88	18	intends	intend	VERB
easat-3522	88	19	to	to	PART
easat-3522	88	20	implement	implement	VERB
easat-3522	88	21	during	during	ADP
easat-3522	88	22	the	the	DET
easat-3522	88	23	coming	coming	ADJ
easat-3522	88	24	year	year	NOUN
easat-3522	88	25	,	,	PUNCT
easat-3522	88	26	which	which	PRON
easat-3522	88	27	must	must	AUX
easat-3522	88	28	be	be	AUX
easat-3522	88	29	presented	present	VERB
easat-3522	88	30	to	to	ADP
easat-3522	88	31	the	the	DET
easat-3522	88	32	legislative	legislative	ADJ
easat-3522	88	33	authority	authority	NOUN
easat-3522	88	34	for	for	ADP
easat-3522	88	35	approval	approval	NOUN
easat-3522	88	36	before	before	ADP
easat-3522	88	37	starting	start	VERB
easat-3522	88	38	its	its	PRON
easat-3522	88	39	implementation	implementation	NOUN
easat-3522	88	40	.	.	PUNCT
easat-3522	89	1	on	on	ADP
easat-3522	89	2	the	the	DET
easat-3522	89	3	other	other	ADJ
easat-3522	89	4	hand	hand	NOUN
easat-3522	89	5	,	,	PUNCT
easat-3522	89	6	the	the	DET
easat-3522	89	7	government	government	NOUN
easat-3522	89	8	's	's	PART
easat-3522	89	9	political	political	ADJ
easat-3522	89	10	orientation	orientation	NOUN
easat-3522	89	11	is	be	AUX
easat-3522	89	12	reflected	reflect	VERB
easat-3522	89	13	in	in	ADP
easat-3522	89	14	the	the	DET
easat-3522	89	15	general	general	ADJ
easat-3522	89	16	budget	budget	NOUN
easat-3522	89	17	by	by	ADP
easat-3522	89	18	increasing	increase	VERB
easat-3522	89	19	the	the	DET
easat-3522	89	20	allocations	allocation	NOUN
easat-3522	89	21	approved	approve	VERB
easat-3522	89	22	for	for	ADP
easat-3522	89	23	government	government	NOUN
easat-3522	89	24	security	security	NOUN
easat-3522	89	25	units	unit	NOUN
easat-3522	89	26	to	to	PART
easat-3522	89	27	enhance	enhance	VERB
easat-3522	89	28	the	the	DET
easat-3522	89	29	security	security	NOUN
easat-3522	89	30	aspect	aspect	NOUN
easat-3522	89	31	of	of	ADP
easat-3522	89	32	the	the	DET
easat-3522	89	33	country	country	NOUN
easat-3522	89	34	.	.	PUNCT
easat-3522	90	1	for	for	ADP
easat-3522	90	2	example	example	NOUN
easat-3522	90	3	,	,	PUNCT
easat-3522	90	4	in	in	ADP
easat-3522	90	5	the	the	DET
easat-3522	90	6	case	case	NOUN
easat-3522	90	7	of	of	ADP
easat-3522	90	8	the	the	DET
easat-3522	90	9	government	government	NOUN
easat-3522	90	10	's	's	PART
easat-3522	90	11	intention	intention	NOUN
easat-3522	90	12	to	to	PART
easat-3522	90	13	hold	hold	VERB
easat-3522	90	14	elections	election	NOUN
easat-3522	90	15	in	in	ADP
easat-3522	90	16	the	the	DET
easat-3522	90	17	coming	come	VERB
easat-3522	90	18	year	year	NOUN
easat-3522	90	19	,	,	PUNCT
easat-3522	90	20	the	the	DET
easat-3522	90	21	matter	matter	NOUN
easat-3522	90	22	requires	require	VERB
easat-3522	90	23	an	an	DET
easat-3522	90	24	increase	increase	NOUN
easat-3522	90	25	in	in	ADP
easat-3522	90	26	allocations	allocation	NOUN
easat-3522	90	27	in	in	ADP
easat-3522	90	28	areas	area	NOUN
easat-3522	90	29	related	relate	VERB
easat-3522	90	30	to	to	ADP
easat-3522	90	31	elections	election	NOUN
easat-3522	90	32	.	.	PUNCT
easat-3522	91	1	2.3	2.3	NUM
easat-3522	91	2	.	.	PUNCT
easat-3522	92	1	the	the	DET
easat-3522	92	2	practical	practical	ADJ
easat-3522	92	3	aspect	aspect	NOUN
easat-3522	92	4	the	the	DET
easat-3522	92	5	general	general	ADJ
easat-3522	92	6	customs	customs	PROPN
easat-3522	92	7	authority	authority	NOUN
easat-3522	92	8	in	in	ADP
easat-3522	92	9	iraq	iraq	PROPN
easat-3522	92	10	,	,	PUNCT
easat-3522	92	11	which	which	PRON
easat-3522	92	12	is	be	AUX
easat-3522	92	13	administratively	administratively	ADV
easat-3522	92	14	linked	link	VERB
easat-3522	92	15	to	to	ADP
easat-3522	92	16	the	the	DET
easat-3522	92	17	ministry	ministry	PROPN
easat-3522	92	18	of	of	ADP
easat-3522	92	19	finance	finance	PROPN
easat-3522	92	20	,	,	PUNCT
easat-3522	92	21	along	along	ADP
easat-3522	92	22	with	with	ADP
easat-3522	92	23	its	its	PRON
easat-3522	92	24	other	other	ADJ
easat-3522	92	25	formations	formation	NOUN
easat-3522	92	26	,	,	PUNCT
easat-3522	92	27	is	be	AUX
easat-3522	92	28	responsible	responsible	ADJ
easat-3522	92	29	for	for	ADP
easat-3522	92	30	collecting	collect	VERB
easat-3522	92	31	customs	custom	NOUN
easat-3522	92	32	taxes	taxis	NOUN
easat-3522	92	33	based	base	VERB
easat-3522	92	34	on	on	ADP
easat-3522	92	35	the	the	DET
easat-3522	92	36	rates	rate	NOUN
easat-3522	92	37	of	of	ADP
easat-3522	92	38	fees	fee	NOUN
easat-3522	92	39	fixed	fix	VERB
easat-3522	92	40	in	in	ADP
easat-3522	92	41	the	the	DET
easat-3522	92	42	customs	custom	NOUN
easat-3522	92	43	tariff	tariff	NOUN
easat-3522	92	44	law	law	NOUN
easat-3522	92	45	no	no	INTJ
easat-3522	92	46	.	.	PROPN
easat-3522	92	47	22	22	NUM
easat-3522	92	48	of	of	ADP
easat-3522	92	49	2010	2010	NUM
easat-3522	92	50	,	,	PUNCT
easat-3522	92	51	which	which	PRON
easat-3522	92	52	consists	consist	VERB
easat-3522	92	53	of	of	ADP
easat-3522	92	54	(	(	PUNCT
easat-3522	92	55	11	11	NUM
easat-3522	92	56	)	)	PUNCT
easat-3522	92	57	articles	article	NOUN
easat-3522	92	58	,	,	PUNCT
easat-3522	92	59	and	and	CCONJ
easat-3522	92	60	supplying	supply	VERB
easat-3522	92	61	the	the	DET
easat-3522	92	62	state	state	NOUN
easat-3522	92	63	treasury	treasury	NOUN
easat-3522	92	64	with	with	ADP
easat-3522	92	65	them	they	PRON
easat-3522	92	66	,	,	PUNCT
easat-3522	92	67	which	which	PRON
easat-3522	92	68	are	be	AUX
easat-3522	92	69	taxes	taxis	NOUN
easat-3522	92	70	imposed	impose	VERB
easat-3522	92	71	on	on	ADP
easat-3522	92	72	goods	good	NOUN
easat-3522	92	73	imported	import	VERB
easat-3522	92	74	from	from	ADP
easat-3522	92	75	abroad	abroad	ADV
easat-3522	92	76	and	and	CCONJ
easat-3522	92	77	taxes	taxis	NOUN
easat-3522	92	78	levied	levy	VERB
easat-3522	92	79	on	on	ADP
easat-3522	92	80	national	national	ADJ
easat-3522	92	81	products	product	NOUN
easat-3522	92	82	such	such	ADJ
easat-3522	92	83	as	as	ADP
easat-3522	92	84	alcoholic	alcoholic	ADJ
easat-3522	92	85	beverages	beverage	NOUN
easat-3522	92	86	and	and	CCONJ
easat-3522	92	87	others	other	NOUN
easat-3522	92	88	,	,	PUNCT
easat-3522	92	89	iraq	iraq	PROPN
easat-3522	92	90	has	have	VERB
easat-3522	92	91	(	(	PUNCT
easat-3522	92	92	25	25	NUM
easat-3522	92	93	)	)	PUNCT
easat-3522	92	94	official	official	ADJ
easat-3522	92	95	border	border	NOUN
easat-3522	92	96	crossings	crossing	NOUN
easat-3522	92	97	(	(	PUNCT
easat-3522	92	98	land	land	NOUN
easat-3522	92	99	,	,	PUNCT
easat-3522	92	100	sea	sea	NOUN
easat-3522	92	101	and	and	CCONJ
easat-3522	92	102	air	air	NOUN
easat-3522	92	103	)	)	PUNCT
easat-3522	92	104	,	,	PUNCT
easat-3522	92	105	the	the	DET
easat-3522	92	106	border	border	NOUN
easat-3522	92	107	ports	port	NOUN
easat-3522	92	108	authority	authority	NOUN
easat-3522	92	109	oversees	oversee	NOUN
easat-3522	92	110	(	(	PUNCT
easat-3522	92	111	19	19	NUM
easat-3522	92	112	)	)	PUNCT
easat-3522	92	113	crossings	crossing	NOUN
easat-3522	92	114	(	(	PUNCT
easat-3522	92	115	13	13	NUM
easat-3522	92	116	)	)	PUNCT
easat-3522	92	117	of	of	ADP
easat-3522	92	118	which	which	PRON
easat-3522	92	119	are	be	AUX
easat-3522	92	120	land	land	NOUN
easat-3522	92	121	crossings	crossing	NOUN
easat-3522	92	122	and	and	CCONJ
easat-3522	92	123	(	(	PUNCT
easat-3522	92	124	6	6	NUM
easat-3522	92	125	)	)	PUNCT
easat-3522	92	126	of	of	ADP
easat-3522	92	127	which	which	PRON
easat-3522	92	128	are	be	AUX
easat-3522	92	129	sea	sea	NOUN
easat-3522	92	130	and	and	CCONJ
easat-3522	92	131	air	air	NOUN
easat-3522	92	132	crossings	crossing	NOUN
easat-3522	92	133	,	,	PUNCT
easat-3522	92	134	the	the	DET
easat-3522	92	135	kurdistan	kurdistan	PROPN
easat-3522	92	136	regional	regional	ADJ
easat-3522	92	137	government	government	NOUN
easat-3522	92	138	oversees	oversee	NOUN
easat-3522	92	139	(	(	PUNCT
easat-3522	92	140	6	6	NUM
easat-3522	92	141	)	)	PUNCT
easat-3522	92	142	official	official	ADJ
easat-3522	92	143	border	border	NOUN
easat-3522	92	144	crossings	crossing	NOUN
easat-3522	92	145	(	(	PUNCT
easat-3522	92	146	4	4	NUM
easat-3522	92	147	)	)	PUNCT
easat-3522	92	148	of	of	ADP
easat-3522	92	149	which	which	PRON
easat-3522	92	150	are	be	AUX
easat-3522	92	151	land	land	NOUN
easat-3522	92	152	crossings	crossing	NOUN
easat-3522	92	153	and	and	CCONJ
easat-3522	92	154	(	(	PUNCT
easat-3522	92	155	2	2	NUM
easat-3522	92	156	)	)	PUNCT
easat-3522	92	157	air	air	NOUN
easat-3522	92	158	crossings	crossing	NOUN
easat-3522	92	159	,	,	PUNCT
easat-3522	92	160	in	in	ADP
easat-3522	92	161	addition	addition	NOUN
easat-3522	92	162	to	to	ADP
easat-3522	92	163	that	that	SCONJ
easat-3522	92	164	the	the	DET
easat-3522	92	165	region	region	NOUN
easat-3522	92	166	has	have	AUX
easat-3522	92	167	(	(	PUNCT
easat-3522	92	168	4	4	X
easat-3522	92	169	)	)	PUNCT
easat-3522	92	170	other	other	ADJ
easat-3522	92	171	unofficial	unofficial	ADJ
easat-3522	92	172	land	land	NOUN
easat-3522	92	173	border	border	NOUN
easat-3522	92	174	crossings	crossing	NOUN
easat-3522	92	175	with	with	ADP
easat-3522	92	176	iran	iran	PROPN
easat-3522	92	177	.	.	PUNCT
easat-3522	93	1	the	the	DET
easat-3522	93	2	percentages	percentage	NOUN
easat-3522	93	3	of	of	ADP
easat-3522	93	4	realized	realize	VERB
easat-3522	93	5	customs	custom	NOUN
easat-3522	93	6	revenues	revenue	NOUN
easat-3522	93	7	are	be	AUX
easat-3522	93	8	as	as	SCONJ
easat-3522	93	9	follows	follow	VERB
easat-3522	93	10	.	.	PUNCT
easat-3522	94	1	percentage	percentage	NOUN
easat-3522	94	2	of	of	ADP
easat-3522	94	3	customs	custom	NOUN
easat-3522	94	4	revenues	revenue	NOUN
easat-3522	94	5	actually	actually	ADV
easat-3522	94	6	realized	realize	VERB
easat-3522	94	7	from	from	ADP
easat-3522	94	8	(	(	PUNCT
easat-3522	94	9	income	income	NOUN
easat-3522	94	10	and	and	CCONJ
easat-3522	94	11	wealth	wealth	NOUN
easat-3522	94	12	taxes	taxis	NOUN
easat-3522	94	13	,	,	PUNCT
easat-3522	94	14	commodity	commodity	NOUN
easat-3522	94	15	taxes	taxis	NOUN
easat-3522	94	16	,	,	PUNCT
easat-3522	94	17	excise	excise	NOUN
easat-3522	94	18	taxes	taxis	NOUN
easat-3522	94	19	,	,	PUNCT
easat-3522	94	20	excise	excise	NOUN
easat-3522	94	21	duties	duty	NOUN
easat-3522	94	22	,	,	PUNCT
easat-3522	94	23	financial	financial	ADJ
easat-3522	94	24	fees	fee	NOUN
easat-3522	94	25	and	and	CCONJ
easat-3522	94	26	stamps	stamp	NOUN
easat-3522	94	27	,	,	PUNCT
easat-3522	94	28	transfer	transfer	NOUN
easat-3522	94	29	revenues	revenue	NOUN
easat-3522	94	30	and	and	CCONJ
easat-3522	94	31	other	other	ADJ
easat-3522	94	32	revenues	revenue	NOUN
easat-3522	94	33	)	)	PUNCT
easat-3522	94	34	and	and	CCONJ
easat-3522	94	35	the	the	DET
easat-3522	94	36	percentage	percentage	NOUN
easat-3522	94	37	of	of	ADP
easat-3522	94	38	relative	relative	ADJ
easat-3522	94	39	importance	importance	NOUN
easat-3522	94	40	of	of	ADP
easat-3522	94	41	the	the	DET
easat-3522	94	42	revenues	revenue	NOUN
easat-3522	94	43	actually	actually	ADV
easat-3522	94	44	realized	realize	VERB
easat-3522	94	45	for	for	ADP
easat-3522	94	46	the	the	DET
easat-3522	94	47	research	research	NOUN
easat-3522	94	48	years	year	NOUN
easat-3522	94	49	(	(	PUNCT
easat-3522	94	50	2017	2017	NUM
easat-3522	94	51	-	-	SYM
easat-3522	94	52	2021	2021	NUM
easat-3522	94	53	)	)	PUNCT
easat-3522	94	54	.	.	PUNCT
easat-3522	95	1	table	table	NOUN
easat-3522	95	2	1	1	NUM
easat-3522	95	3	.	.	PUNCT
easat-3522	96	1	the	the	DET
easat-3522	96	2	percentage	percentage	NOUN
easat-3522	96	3	of	of	ADP
easat-3522	96	4	actually	actually	ADV
easat-3522	96	5	achieved	achieve	VERB
easat-3522	96	6	customs	custom	NOUN
easat-3522	96	7	revenues	revenue	NOUN
easat-3522	96	8	and	and	CCONJ
easat-3522	96	9	the	the	DET
easat-3522	96	10	percentage	percentage	NOUN
easat-3522	96	11	of	of	ADP
easat-3522	96	12	relative	relative	ADJ
easat-3522	96	13	importance	importance	NOUN
easat-3522	96	14	of	of	ADP
easat-3522	96	15	actually	actually	ADV
easat-3522	96	16	achieved	achieve	VERB
easat-3522	96	17	revenues	revenue	NOUN
easat-3522	96	18	year	year	NOUN
easat-3522	96	19	customs	custom	NOUN
easat-3522	96	20	revenue	revenue	NOUN
easat-3522	96	21	actually	actually	ADV
easat-3522	96	22	achieved	achieve	VERB
easat-3522	96	23	relative	relative	ADJ
easat-3522	96	24	importance%	importance%	NUM
easat-3522	96	25	2017	2017	NUM
easat-3522	96	26	revenue	revenue	NOUN
easat-3522	96	27	1,237,357,419,420	1,237,357,419,420	NUM
easat-3522	96	28	24.43	24.43	NUM
easat-3522	96	29	2018	2018	NUM
easat-3522	96	30	revenue	revenue	NOUN
easat-3522	96	31	1,691,737,409,173	1,691,737,409,173	NUM
easat-3522	96	32	33.41	33.41	NUM
easat-3522	96	33	2019	2019	NUM
easat-3522	96	34	revenue	revenue	NOUN
easat-3522	96	35	115,389,429,448	115,389,429,448	NUM
easat-3522	96	36	2.28	2.28	NUM
easat-3522	96	37	2020	2020	NUM
easat-3522	96	38	revenue	revenue	NOUN
easat-3522	96	39	1,017,317,725,427	1,017,317,725,427	NUM
easat-3522	96	40	20.09	20.09	NUM
easat-3522	96	41	2021	2021	NUM
easat-3522	96	42	revenue	revenue	NOUN
easat-3522	96	43	1,002,519,992,517	1,002,519,992,517	NUM
easat-3522	96	44	19.80	19.80	NUM
easat-3522	96	45	total	total	NOUN
easat-3522	96	46	revenue	revenue	NOUN
easat-3522	96	47	5,064,321,975,985	5,064,321,975,985	NOUN
easat-3522	96	48	24.43	24.43	NUM
easat-3522	96	49	source	source	NOUN
easat-3522	96	50	:	:	PUNCT
easat-3522	96	51	table	table	NOUN
easat-3522	96	52	prepared	prepare	VERB
easat-3522	96	53	by	by	ADP
easat-3522	96	54	the	the	DET
easat-3522	96	55	researcher	researcher	NOUN
easat-3522	96	56	based	base	VERB
easat-3522	96	57	on	on	ADP
easat-3522	96	58	the	the	DET
easat-3522	96	59	financial	financial	ADJ
easat-3522	96	60	revenue	revenue	NOUN
easat-3522	96	61	statements	statement	NOUN
easat-3522	96	62	of	of	ADP
easat-3522	96	63	the	the	DET
easat-3522	96	64	general	general	ADJ
easat-3522	96	65	customs	customs	PROPN
easat-3522	96	66	authority	authority	NOUN
easat-3522	96	67	.	.	PUNCT
easat-3522	97	1	7044	7044	NUM
easat-3522	97	2	edelweiss	edelweiss	PROPN
easat-3522	97	3	applied	apply	VERB
easat-3522	97	4	science	science	NOUN
easat-3522	97	5	and	and	CCONJ
easat-3522	97	6	technology	technology	NOUN
easat-3522	97	7	issn	issn	PROPN
easat-3522	97	8	:	:	PUNCT
easat-3522	97	9	2576	2576	NUM
easat-3522	97	10	-	-	SYM
easat-3522	97	11	8484	8484	NUM
easat-3522	97	12	vol	vol	NOUN
easat-3522	97	13	.	.	PROPN
easat-3522	97	14	8	8	NUM
easat-3522	97	15	,	,	PUNCT
easat-3522	97	16	no	no	INTJ
easat-3522	97	17	.	.	NOUN
easat-3522	97	18	6	6	NUM
easat-3522	97	19	:	:	SYM
easat-3522	97	20	7039	7039	NUM
easat-3522	97	21	-	-	SYM
easat-3522	97	22	7049	7049	NUM
easat-3522	97	23	,	,	PUNCT
easat-3522	97	24	2024	2024	NUM
easat-3522	97	25	doi	doi	NOUN
easat-3522	97	26	:	:	PUNCT
easat-3522	97	27	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	97	28	©	©	PROPN
easat-3522	97	29	2024	2024	NUM
easat-3522	97	30	by	by	ADP
easat-3522	97	31	the	the	DET
easat-3522	97	32	authors	author	NOUN
easat-3522	97	33	;	;	PUNCT
easat-3522	97	34	licensee	licensee	PROPN
easat-3522	97	35	learning	learn	VERB
easat-3522	97	36	gate	gate	NOUN
easat-3522	97	37	table	table	NOUN
easat-3522	97	38	prepared	prepare	VERB
easat-3522	97	39	by	by	ADP
easat-3522	97	40	the	the	DET
easat-3522	97	41	researcher	researcher	NOUN
easat-3522	97	42	based	base	VERB
easat-3522	97	43	on	on	ADP
easat-3522	97	44	the	the	DET
easat-3522	97	45	financial	financial	ADJ
easat-3522	97	46	revenue	revenue	NOUN
easat-3522	97	47	statements	statement	NOUN
easat-3522	97	48	of	of	ADP
easat-3522	97	49	the	the	DET
easat-3522	97	50	general	general	ADJ
easat-3522	97	51	customs	customs	PROPN
easat-3522	97	52	authority	authority	NOUN
easat-3522	97	53	.	.	PUNCT
easat-3522	98	1	from	from	ADP
easat-3522	98	2	table	table	NOUN
easat-3522	98	3	(	(	PUNCT
easat-3522	98	4	1	1	NUM
easat-3522	98	5	)	)	PUNCT
easat-3522	98	6	above	above	ADV
easat-3522	98	7	,	,	PUNCT
easat-3522	98	8	it	it	PRON
easat-3522	98	9	is	be	AUX
easat-3522	98	10	clear	clear	ADJ
easat-3522	98	11	that	that	SCONJ
easat-3522	98	12	the	the	DET
easat-3522	98	13	total	total	ADJ
easat-3522	98	14	customs	custom	NOUN
easat-3522	98	15	revenue	revenue	NOUN
easat-3522	98	16	realized	realize	VERB
easat-3522	98	17	over	over	ADP
easat-3522	98	18	the	the	DET
easat-3522	98	19	five	five	NUM
easat-3522	98	20	years	year	NOUN
easat-3522	98	21	of	of	ADP
easat-3522	98	22	the	the	DET
easat-3522	98	23	study	study	NOUN
easat-3522	98	24	(	(	PUNCT
easat-3522	98	25	5,064,321,975	5,064,321,975	NUM
easat-3522	98	26	)	)	PUNCT
easat-3522	98	27	,	,	PUNCT
easat-3522	98	28	985	985	NUM
easat-3522	98	29	)	)	PUNCT
easat-3522	98	30	,	,	PUNCT
easat-3522	98	31	and	and	CCONJ
easat-3522	98	32	the	the	DET
easat-3522	98	33	highest	high	ADJ
easat-3522	98	34	percentage	percentage	NOUN
easat-3522	98	35	of	of	ADP
easat-3522	98	36	realized	realize	VERB
easat-3522	98	37	revenues	revenue	NOUN
easat-3522	98	38	according	accord	VERB
easat-3522	98	39	to	to	ADP
easat-3522	98	40	the	the	DET
easat-3522	98	41	relative	relative	ADJ
easat-3522	98	42	importance	importance	NOUN
easat-3522	98	43	were	be	AUX
easat-3522	98	44	the	the	DET
easat-3522	98	45	years	year	NOUN
easat-3522	98	46	2017	2017	NUM
easat-3522	98	47	and	and	CCONJ
easat-3522	98	48	2018	2018	NUM
easat-3522	98	49	respectively	respectively	ADV
easat-3522	98	50	.	.	PUNCT
easat-3522	99	1	in	in	ADP
easat-3522	99	2	2017	2017	NUM
easat-3522	99	3	,	,	PUNCT
easat-3522	99	4	the	the	DET
easat-3522	99	5	percentage	percentage	NOUN
easat-3522	99	6	reached	reach	VERB
easat-3522	99	7	(	(	PUNCT
easat-3522	99	8	24.43	24.43	NUM
easat-3522	99	9	%	%	NOUN
easat-3522	99	10	)	)	PUNCT
easat-3522	99	11	and	and	CCONJ
easat-3522	99	12	2018	2018	NUM
easat-3522	99	13	reached	reach	VERB
easat-3522	99	14	(	(	PUNCT
easat-3522	99	15	33.41	33.41	NUM
easat-3522	99	16	%	%	NOUN
easat-3522	99	17	)	)	PUNCT
easat-3522	99	18	due	due	ADP
easat-3522	99	19	to	to	ADP
easat-3522	99	20	the	the	DET
easat-3522	99	21	opening	opening	NOUN
easat-3522	99	22	of	of	ADP
easat-3522	99	23	the	the	DET
easat-3522	99	24	al	al	PROPN
easat-3522	99	25	-	-	PUNCT
easat-3522	99	26	safra	safra	PROPN
easat-3522	99	27	customs	customs	PROPN
easat-3522	99	28	office	office	NOUN
easat-3522	99	29	of	of	ADP
easat-3522	99	30	the	the	DET
easat-3522	99	31	central	central	ADJ
easat-3522	99	32	region	region	NOUN
easat-3522	99	33	customs	custom	NOUN
easat-3522	99	34	directorate	directorate	NOUN
easat-3522	99	35	,	,	PUNCT
easat-3522	99	36	which	which	PRON
easat-3522	99	37	collects	collect	VERB
easat-3522	99	38	duties	duty	NOUN
easat-3522	99	39	and	and	CCONJ
easat-3522	99	40	taxes	taxis	NOUN
easat-3522	99	41	on	on	ADP
easat-3522	99	42	goods	good	NOUN
easat-3522	99	43	coming	come	VERB
easat-3522	99	44	from	from	ADP
easat-3522	99	45	the	the	DET
easat-3522	99	46	kurdistan	kurdistan	PROPN
easat-3522	99	47	region	region	NOUN
easat-3522	99	48	,	,	PUNCT
easat-3522	99	49	while	while	SCONJ
easat-3522	99	50	the	the	DET
easat-3522	99	51	lowest	low	ADJ
easat-3522	99	52	percentage	percentage	NOUN
easat-3522	99	53	of	of	ADP
easat-3522	99	54	realized	realize	VERB
easat-3522	99	55	revenues	revenue	NOUN
easat-3522	99	56	was	be	AUX
easat-3522	99	57	in	in	ADP
easat-3522	99	58	2019	2019	NUM
easat-3522	99	59	(	(	PUNCT
easat-3522	99	60	2.28	2.28	NUM
easat-3522	99	61	%	%	NOUN
easat-3522	99	62	)	)	PUNCT
easat-3522	99	63	.	.	PUNCT
easat-3522	100	1	it	it	PRON
easat-3522	100	2	is	be	AUX
easat-3522	100	3	clear	clear	ADJ
easat-3522	100	4	from	from	ADP
easat-3522	100	5	this	this	PRON
easat-3522	100	6	that	that	SCONJ
easat-3522	100	7	the	the	DET
easat-3522	100	8	low	low	ADJ
easat-3522	100	9	revenue	revenue	NOUN
easat-3522	100	10	obtained	obtain	VERB
easat-3522	100	11	by	by	ADP
easat-3522	100	12	the	the	DET
easat-3522	100	13	general	general	ADJ
easat-3522	100	14	customs	customs	PROPN
easat-3522	100	15	authority	authority	NOUN
easat-3522	100	16	is	be	AUX
easat-3522	100	17	due	due	ADJ
easat-3522	100	18	to	to	ADP
easat-3522	100	19	a	a	DET
easat-3522	100	20	number	number	NOUN
easat-3522	100	21	of	of	ADP
easat-3522	100	22	reasons	reason	NOUN
easat-3522	100	23	,	,	PUNCT
easat-3522	100	24	the	the	DET
easat-3522	100	25	most	most	ADV
easat-3522	100	26	important	important	ADJ
easat-3522	100	27	of	of	ADP
easat-3522	100	28	which	which	PRON
easat-3522	100	29	are	be	AUX
easat-3522	100	30	the	the	DET
easat-3522	100	31	lack	lack	NOUN
easat-3522	100	32	of	of	ADP
easat-3522	100	33	control	control	NOUN
easat-3522	100	34	over	over	ADP
easat-3522	100	35	border	border	NOUN
easat-3522	100	36	crossings	crossing	NOUN
easat-3522	100	37	with	with	ADP
easat-3522	100	38	neighboring	neighboring	NOUN
easat-3522	100	39	countries	country	NOUN
easat-3522	100	40	and	and	CCONJ
easat-3522	100	41	the	the	DET
easat-3522	100	42	widespread	widespread	ADJ
easat-3522	100	43	corruption	corruption	NOUN
easat-3522	100	44	in	in	ADP
easat-3522	100	45	them	they	PRON
easat-3522	100	46	,	,	PUNCT
easat-3522	100	47	as	as	ADV
easat-3522	100	48	well	well	ADV
easat-3522	100	49	as	as	ADP
easat-3522	100	50	customs	custom	NOUN
easat-3522	100	51	tax	tax	NOUN
easat-3522	100	52	evasion	evasion	NOUN
easat-3522	100	53	,	,	PUNCT
easat-3522	100	54	the	the	DET
easat-3522	100	55	growth	growth	NOUN
easat-3522	100	56	of	of	ADP
easat-3522	100	57	corruption	corruption	NOUN
easat-3522	100	58	in	in	ADP
easat-3522	100	59	tax	tax	NOUN
easat-3522	100	60	accounting	accounting	NOUN
easat-3522	100	61	and	and	CCONJ
easat-3522	100	62	lack	lack	NOUN
easat-3522	100	63	of	of	ADP
easat-3522	100	64	tax	tax	NOUN
easat-3522	100	65	awareness	awareness	NOUN
easat-3522	100	66	,	,	PUNCT
easat-3522	100	67	as	as	ADV
easat-3522	100	68	well	well	ADV
easat-3522	100	69	as	as	ADP
easat-3522	100	70	the	the	DET
easat-3522	100	71	outbreak	outbreak	NOUN
easat-3522	100	72	of	of	ADP
easat-3522	100	73	the	the	DET
easat-3522	100	74	corona	corona	NOUN
easat-3522	100	75	pandemic	pandemic	NOUN
easat-3522	100	76	,	,	PUNCT
easat-3522	100	77	which	which	PRON
easat-3522	100	78	contributed	contribute	VERB
easat-3522	100	79	to	to	ADP
easat-3522	100	80	the	the	DET
easat-3522	100	81	decrease	decrease	NOUN
easat-3522	100	82	in	in	ADP
easat-3522	100	83	trade	trade	NOUN
easat-3522	100	84	movement	movement	NOUN
easat-3522	100	85	and	and	CCONJ
easat-3522	100	86	reduced	reduce	VERB
easat-3522	100	87	the	the	DET
easat-3522	100	88	main	main	ADJ
easat-3522	100	89	activity	activity	NOUN
easat-3522	100	90	of	of	ADP
easat-3522	100	91	the	the	DET
easat-3522	100	92	customs	custom	NOUN
easat-3522	100	93	.	.	PUNCT
easat-3522	101	1	figure	figure	NOUN
easat-3522	101	2	1	1	NUM
easat-3522	101	3	.	.	PUNCT
easat-3522	101	4	shows	show	VERB
easat-3522	101	5	customs	customs	PROPN
easat-3522	101	6	tax	tax	NOUN
easat-3522	101	7	revenue	revenue	NOUN
easat-3522	101	8	.	.	PUNCT
easat-3522	102	1	the	the	DET
easat-3522	102	2	growth	growth	NOUN
easat-3522	102	3	rate	rate	NOUN
easat-3522	102	4	in	in	ADP
easat-3522	102	5	customs	custom	NOUN
easat-3522	102	6	revenues	revenue	NOUN
easat-3522	102	7	actually	actually	ADV
easat-3522	102	8	realized	realize	VERB
easat-3522	102	9	from	from	ADP
easat-3522	102	10	income	income	NOUN
easat-3522	102	11	and	and	CCONJ
easat-3522	102	12	wealth	wealth	NOUN
easat-3522	102	13	taxes	taxis	NOUN
easat-3522	102	14	,	,	PUNCT
easat-3522	102	15	commodity	commodity	NOUN
easat-3522	102	16	taxes	taxis	NOUN
easat-3522	102	17	,	,	PUNCT
easat-3522	102	18	excise	excise	NOUN
easat-3522	102	19	taxes	taxis	NOUN
easat-3522	102	20	,	,	PUNCT
easat-3522	102	21	excise	excise	NOUN
easat-3522	102	22	duties	duty	NOUN
easat-3522	102	23	,	,	PUNCT
easat-3522	102	24	fiscal	fiscal	ADJ
easat-3522	102	25	duties	duty	NOUN
easat-3522	102	26	and	and	CCONJ
easat-3522	102	27	stamps	stamp	NOUN
easat-3522	102	28	,	,	PUNCT
easat-3522	102	29	transfer	transfer	NOUN
easat-3522	102	30	and	and	CCONJ
easat-3522	102	31	other	other	ADJ
easat-3522	102	32	revenues	revenue	NOUN
easat-3522	102	33	,	,	PUNCT
easat-3522	102	34	and	and	CCONJ
easat-3522	102	35	their	their	PRON
easat-3522	102	36	relative	relative	ADJ
easat-3522	102	37	importance	importance	NOUN
easat-3522	102	38	in	in	ADP
easat-3522	102	39	the	the	DET
easat-3522	102	40	total	total	ADJ
easat-3522	102	41	indirect	indirect	ADJ
easat-3522	102	42	taxes	taxis	NOUN
easat-3522	102	43	and	and	CCONJ
easat-3522	102	44	total	total	ADJ
easat-3522	102	45	tax	tax	NOUN
easat-3522	102	46	revenues	revenue	NOUN
easat-3522	102	47	for	for	ADP
easat-3522	102	48	the	the	DET
easat-3522	102	49	research	research	NOUN
easat-3522	102	50	years	year	NOUN
easat-3522	102	51	(	(	PUNCT
easat-3522	102	52	2017	2017	NUM
easat-3522	102	53	-	-	SYM
easat-3522	102	54	2021	2021	NUM
easat-3522	102	55	)	)	PUNCT
easat-3522	102	56	.	.	PUNCT
easat-3522	103	1	table	table	NOUN
easat-3522	103	2	2	2	NUM
easat-3522	103	3	.	.	PUNCT
easat-3522	103	4	percentage	percentage	NOUN
easat-3522	103	5	growth	growth	NOUN
easat-3522	103	6	in	in	ADP
easat-3522	103	7	customs	custom	NOUN
easat-3522	103	8	revenue	revenue	NOUN
easat-3522	103	9	(	(	PUNCT
easat-3522	103	10	in	in	ADP
easat-3522	103	11	billions	billion	NOUN
easat-3522	103	12	)	)	PUNCT
easat-3522	103	13	.	.	PUNCT
easat-3522	104	1	year	year	NOUN
easat-3522	104	2	customs	customs	PROPN
easat-3522	104	3	revenues	revenue	NOUN
easat-3522	104	4	(	(	PUNCT
easat-3522	104	5	1	1	NUM
easat-3522	104	6	)	)	PUNCT
easat-3522	104	7	indirect	indirect	ADJ
easat-3522	104	8	taxes	taxis	NOUN
easat-3522	104	9	(	(	PUNCT
easat-3522	104	10	2	2	NUM
easat-3522	104	11	)	)	PUNCT
easat-3522	104	12	total	total	ADJ
easat-3522	104	13	tax	tax	NOUN
easat-3522	104	14	revenues	revenue	NOUN
easat-3522	104	15	(	(	PUNCT
easat-3522	104	16	3	3	NUM
easat-3522	104	17	)	)	PUNCT
easat-3522	104	18	2	2	NUM
easat-3522	104	19	%	%	NOUN
easat-3522	104	20	/1	/1	NOUN
easat-3522	105	1	3	3	NUM
easat-3522	105	2	%	%	NOUN
easat-3522	105	3	/1	/1	NOUN
easat-3522	106	1	customs	custom	NOUN
easat-3522	106	2	tax	tax	NOUN
easat-3522	106	3	growth	growth	NOUN
easat-3522	106	4	rate	rate	NOUN
easat-3522	106	5	2017	2017	NUM
easat-3522	106	6	1237357	1237357	NUM
easat-3522	106	7	432617	432617	NUM
easat-3522	106	8	2300151	2300151	NUM
easat-3522	106	9	286.02	286.02	NUM
easat-3522	106	10	53.79	53.79	NUM
easat-3522	106	11	197.2	197.2	NUM
easat-3522	106	12	2018	2018	NUM
easat-3522	106	13	1691737	1691737	NUM
easat-3522	106	14	842897	842897	NUM
easat-3522	106	15	10572156	10572156	NUM
easat-3522	106	16	200.71	200.71	NUM
easat-3522	106	17	16.00	16.00	NUM
easat-3522	106	18	36.7	36.7	NUM
easat-3522	106	19	2019	2019	NUM
easat-3522	106	20	115389	115389	NUM
easat-3522	106	21	185836	185836	NUM
easat-3522	106	22	12350273	12350273	NUM
easat-3522	106	23	62.09	62.09	NUM
easat-3522	106	24	0.93	0.93	NUM
easat-3522	106	25	(	(	PUNCT
easat-3522	106	26	93.2	93.2	NUM
easat-3522	106	27	)	)	PUNCT
easat-3522	106	28	2020	2020	NUM
easat-3522	106	29	1017318	1017318	NUM
easat-3522	106	30	1253177	1253177	NUM
easat-3522	106	31	10950014	10950014	NUM
easat-3522	106	32	81.18	81.18	NUM
easat-3522	106	33	9.29	9.29	NUM
easat-3522	106	34	781.6	781.6	NUM
easat-3522	106	35	2021	2021	NUM
easat-3522	106	36	1002520	1002520	NUM
easat-3522	106	37	-471225	-471225	PROPN
easat-3522	106	38	8350677	8350677	NUM
easat-3522	106	39	(	(	PUNCT
easat-3522	106	40	212.75	212.75	NUM
easat-3522	106	41	)	)	PUNCT
easat-3522	106	42	12.01	12.01	NUM
easat-3522	106	43	(	(	PUNCT
easat-3522	106	44	1.5	1.5	NUM
easat-3522	106	45	)	)	PUNCT
easat-3522	106	46	source	source	NOUN
easat-3522	106	47	:	:	PUNCT
easat-3522	106	48	table	table	NOUN
easat-3522	106	49	prepared	prepare	VERB
easat-3522	106	50	by	by	ADP
easat-3522	106	51	the	the	DET
easat-3522	106	52	researcher	researcher	NOUN
easat-3522	106	53	based	base	VERB
easat-3522	106	54	on	on	ADP
easat-3522	106	55	the	the	DET
easat-3522	106	56	financial	financial	ADJ
easat-3522	106	57	revenue	revenue	NOUN
easat-3522	106	58	statements	statement	NOUN
easat-3522	106	59	of	of	ADP
easat-3522	106	60	the	the	DET
easat-3522	106	61	general	general	ADJ
easat-3522	106	62	customs	customs	PROPN
easat-3522	106	63	authority	authority	NOUN
easat-3522	106	64	.	.	PUNCT
easat-3522	107	1	table	table	NOUN
easat-3522	107	2	2	2	NUM
easat-3522	107	3	above	above	ADV
easat-3522	107	4	shows	show	VERB
easat-3522	107	5	that	that	SCONJ
easat-3522	107	6	there	there	PRON
easat-3522	107	7	is	be	VERB
easat-3522	107	8	an	an	DET
easat-3522	107	9	increase	increase	NOUN
easat-3522	107	10	in	in	ADP
easat-3522	107	11	the	the	DET
easat-3522	107	12	annual	annual	ADJ
easat-3522	107	13	growth	growth	NOUN
easat-3522	107	14	rate	rate	NOUN
easat-3522	107	15	of	of	ADP
easat-3522	107	16	customs	custom	NOUN
easat-3522	107	17	revenues	revenue	NOUN
easat-3522	107	18	amounting	amount	VERB
easat-3522	107	19	to	to	ADP
easat-3522	107	20	197.2	197.2	NUM
easat-3522	107	21	in	in	ADP
easat-3522	107	22	2017	2017	NUM
easat-3522	107	23	.	.	PUNCT
easat-3522	108	1	this	this	DET
easat-3522	108	2	high	high	ADJ
easat-3522	108	3	growth	growth	NOUN
easat-3522	108	4	rate	rate	NOUN
easat-3522	108	5	does	do	AUX
easat-3522	108	6	not	not	PART
easat-3522	108	7	mean	mean	VERB
easat-3522	108	8	a	a	DET
easat-3522	108	9	real	real	ADJ
easat-3522	108	10	increase	increase	NOUN
easat-3522	108	11	in	in	ADP
easat-3522	108	12	customs	custom	NOUN
easat-3522	108	13	revenues	revenue	NOUN
easat-3522	108	14	,	,	PUNCT
easat-3522	108	15	7045	7045	NUM
easat-3522	108	16	edelweiss	edelweiss	PROPN
easat-3522	108	17	applied	apply	VERB
easat-3522	108	18	science	science	NOUN
easat-3522	108	19	and	and	CCONJ
easat-3522	108	20	technology	technology	NOUN
easat-3522	108	21	issn	issn	PROPN
easat-3522	108	22	:	:	PUNCT
easat-3522	108	23	2576	2576	NUM
easat-3522	108	24	-	-	SYM
easat-3522	108	25	8484	8484	NUM
easat-3522	108	26	vol	vol	NOUN
easat-3522	108	27	.	.	PROPN
easat-3522	109	1	8	8	NUM
easat-3522	109	2	,	,	PUNCT
easat-3522	109	3	no	no	INTJ
easat-3522	109	4	.	.	NOUN
easat-3522	109	5	6	6	NUM
easat-3522	109	6	:	:	SYM
easat-3522	109	7	7039	7039	NUM
easat-3522	109	8	-	-	SYM
easat-3522	109	9	7049	7049	NUM
easat-3522	109	10	,	,	PUNCT
easat-3522	109	11	2024	2024	NUM
easat-3522	109	12	doi	doi	NOUN
easat-3522	109	13	:	:	PUNCT
easat-3522	109	14	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	109	15	©	©	PROPN
easat-3522	109	16	2024	2024	NUM
easat-3522	109	17	by	by	ADP
easat-3522	109	18	the	the	DET
easat-3522	109	19	authors	author	NOUN
easat-3522	109	20	;	;	PUNCT
easat-3522	109	21	licensee	licensee	PROPN
easat-3522	109	22	learning	learning	NOUN
easat-3522	109	23	gate	gate	NOUN
easat-3522	109	24	but	but	CCONJ
easat-3522	109	25	due	due	ADP
easat-3522	109	26	to	to	ADP
easat-3522	109	27	the	the	DET
easat-3522	109	28	opening	opening	NOUN
easat-3522	109	29	of	of	ADP
easat-3522	109	30	the	the	DET
easat-3522	109	31	al	al	PROPN
easat-3522	109	32	-	-	PUNCT
easat-3522	109	33	safra	safra	PROPN
easat-3522	109	34	customs	customs	PROPN
easat-3522	109	35	office	office	NOUN
easat-3522	109	36	of	of	ADP
easat-3522	109	37	the	the	DET
easat-3522	109	38	central	central	ADJ
easat-3522	109	39	region	region	NOUN
easat-3522	109	40	customs	custom	NOUN
easat-3522	109	41	directorate	directorate	NOUN
easat-3522	109	42	,	,	PUNCT
easat-3522	109	43	which	which	PRON
easat-3522	109	44	collects	collect	VERB
easat-3522	109	45	duties	duty	NOUN
easat-3522	109	46	and	and	CCONJ
easat-3522	109	47	taxes	taxis	NOUN
easat-3522	109	48	on	on	ADP
easat-3522	109	49	goods	good	NOUN
easat-3522	109	50	coming	come	VERB
easat-3522	109	51	from	from	ADP
easat-3522	109	52	the	the	DET
easat-3522	109	53	kurdistan	kurdistan	PROPN
easat-3522	109	54	region	region	NOUN
easat-3522	109	55	,	,	PUNCT
easat-3522	109	56	as	as	ADV
easat-3522	109	57	well	well	ADV
easat-3522	109	58	as	as	ADP
easat-3522	109	59	an	an	DET
easat-3522	109	60	increase	increase	NOUN
easat-3522	109	61	in	in	ADP
easat-3522	109	62	the	the	DET
easat-3522	109	63	percentage	percentage	NOUN
easat-3522	109	64	of	of	ADP
easat-3522	109	65	completion	completion	NOUN
easat-3522	109	66	of	of	ADP
easat-3522	109	67	customs	custom	NOUN
easat-3522	109	68	taxes	taxis	NOUN
easat-3522	109	69	for	for	ADP
easat-3522	109	70	2020	2020	NUM
easat-3522	109	71	amounting	amount	VERB
easat-3522	109	72	to	to	ADP
easat-3522	109	73	781.6	781.6	NUM
easat-3522	109	74	.	.	PUNCT
easat-3522	110	1	however	however	ADV
easat-3522	110	2	,	,	PUNCT
easat-3522	110	3	the	the	DET
easat-3522	110	4	growth	growth	NOUN
easat-3522	110	5	rates	rate	NOUN
easat-3522	110	6	during	during	ADP
easat-3522	110	7	2017	2017	NUM
easat-3522	110	8	are	be	AUX
easat-3522	110	9	lower	low	ADJ
easat-3522	110	10	than	than	ADP
easat-3522	110	11	the	the	DET
easat-3522	110	12	growth	growth	NOUN
easat-3522	110	13	rates	rate	NOUN
easat-3522	110	14	in	in	ADP
easat-3522	110	15	2020	2020	NUM
easat-3522	110	16	,	,	PUNCT
easat-3522	110	17	and	and	CCONJ
easat-3522	110	18	the	the	DET
easat-3522	110	19	disparity	disparity	NOUN
easat-3522	110	20	in	in	ADP
easat-3522	110	21	the	the	DET
easat-3522	110	22	growth	growth	NOUN
easat-3522	110	23	rates	rate	NOUN
easat-3522	110	24	during	during	ADP
easat-3522	110	25	the	the	DET
easat-3522	110	26	two	two	NUM
easat-3522	110	27	years	year	NOUN
easat-3522	110	28	is	be	AUX
easat-3522	110	29	due	due	ADJ
easat-3522	110	30	to	to	ADP
easat-3522	110	31	the	the	DET
easat-3522	110	32	fact	fact	NOUN
easat-3522	110	33	that	that	SCONJ
easat-3522	110	34	foreign	foreign	ADJ
easat-3522	110	35	trade	trade	NOUN
easat-3522	110	36	is	be	AUX
easat-3522	110	37	related	relate	VERB
easat-3522	110	38	to	to	ADP
easat-3522	110	39	customs	custom	NOUN
easat-3522	110	40	revenues	revenue	NOUN
easat-3522	110	41	,	,	PUNCT
easat-3522	110	42	especially	especially	ADV
easat-3522	110	43	imports	import	NOUN
easat-3522	110	44	,	,	PUNCT
easat-3522	110	45	which	which	PRON
easat-3522	110	46	means	mean	VERB
easat-3522	110	47	that	that	SCONJ
easat-3522	110	48	a	a	DET
easat-3522	110	49	change	change	NOUN
easat-3522	110	50	in	in	ADP
easat-3522	110	51	the	the	DET
easat-3522	110	52	volume	volume	NOUN
easat-3522	110	53	of	of	ADP
easat-3522	110	54	imports	import	NOUN
easat-3522	110	55	is	be	AUX
easat-3522	110	56	reflected	reflect	VERB
easat-3522	110	57	in	in	ADP
easat-3522	110	58	customs	custom	NOUN
easat-3522	110	59	revenues	revenue	NOUN
easat-3522	110	60	,	,	PUNCT
easat-3522	110	61	of	of	ADP
easat-3522	110	62	which	which	PRON
easat-3522	110	63	taxes	taxis	NOUN
easat-3522	110	64	on	on	ADP
easat-3522	110	65	imports	import	NOUN
easat-3522	110	66	constitute	constitute	VERB
easat-3522	110	67	a	a	DET
easat-3522	110	68	large	large	ADJ
easat-3522	110	69	percentage	percentage	NOUN
easat-3522	110	70	.	.	PUNCT
easat-3522	111	1	the	the	DET
easat-3522	111	2	ratio	ratio	NOUN
easat-3522	111	3	of	of	ADP
easat-3522	111	4	customs	custom	NOUN
easat-3522	111	5	tax	tax	NOUN
easat-3522	111	6	revenues	revenue	NOUN
easat-3522	111	7	to	to	ADP
easat-3522	111	8	general	general	ADJ
easat-3522	111	9	revenues	revenue	NOUN
easat-3522	111	10	table	table	NOUN
easat-3522	111	11	3	3	NUM
easat-3522	111	12	.	.	X
easat-3522	112	1	ratio	ratio	NOUN
easat-3522	112	2	of	of	ADP
easat-3522	112	3	customs	custom	NOUN
easat-3522	112	4	tax	tax	NOUN
easat-3522	112	5	revenues	revenue	NOUN
easat-3522	112	6	to	to	ADP
easat-3522	112	7	general	general	ADJ
easat-3522	112	8	revenues	revenue	NOUN
easat-3522	112	9	(	(	PUNCT
easat-3522	112	10	in	in	ADP
easat-3522	112	11	billions	billion	NOUN
easat-3522	112	12	)	)	PUNCT
easat-3522	112	13	.	.	PUNCT
easat-3522	113	1	year	year	NOUN
easat-3522	113	2	customs	customs	PROPN
easat-3522	113	3	revenues	revenue	NOUN
easat-3522	113	4	(	(	PUNCT
easat-3522	113	5	1	1	X
easat-3522	113	6	)	)	PUNCT
easat-3522	113	7	total	total	ADJ
easat-3522	113	8	general	general	ADJ
easat-3522	113	9	state	state	NOUN
easat-3522	113	10	revenues	revenue	NOUN
easat-3522	113	11	(	(	PUNCT
easat-3522	113	12	2	2	X
easat-3522	113	13	)	)	PUNCT
easat-3522	113	14	ratio	ratio	NOUN
easat-3522	113	15	of	of	ADP
easat-3522	113	16	customs	custom	NOUN
easat-3522	113	17	revenues	revenue	NOUN
easat-3522	113	18	to	to	ADP
easat-3522	113	19	general	general	ADJ
easat-3522	113	20	state	state	NOUN
easat-3522	113	21	revenues	revenue	NOUN
easat-3522	113	22	(	(	PUNCT
easat-3522	113	23	1/2	1/2	NUM
easat-3522	113	24	)	)	PUNCT
easat-3522	113	25	2017	2017	NUM
easat-3522	113	26	1237357	1237357	NUM
easat-3522	113	27	54327966	54327966	NUM
easat-3522	113	28	2.28	2.28	NUM
easat-3522	113	29	2018	2018	NUM
easat-3522	113	30	1691737	1691737	NUM
easat-3522	113	31	16794678	16794678	NUM
easat-3522	113	32	10.07	10.07	NUM
easat-3522	113	33	2019	2019	NUM
easat-3522	113	34	115389	115389	NUM
easat-3522	113	35	15120715.5	15120715.5	NUM
easat-3522	113	36	0.76	0.76	NUM
easat-3522	113	37	2020	2020	NUM
easat-3522	113	38	1017318	1017318	NUM
easat-3522	113	39	16792866	16792866	NUM
easat-3522	113	40	6.06	6.06	NUM
easat-3522	113	41	2021	2021	NUM
easat-3522	113	42	1002520	1002520	NUM
easat-3522	113	43	18451979	18451979	NUM
easat-3522	113	44	5.43	5.43	NUM
easat-3522	113	45	source	source	NOUN
easat-3522	113	46	:	:	PUNCT
easat-3522	113	47	table	table	NOUN
easat-3522	113	48	prepared	prepare	VERB
easat-3522	113	49	by	by	ADP
easat-3522	113	50	the	the	DET
easat-3522	113	51	researcher	researcher	NOUN
easat-3522	113	52	based	base	VERB
easat-3522	113	53	on	on	ADP
easat-3522	113	54	the	the	DET
easat-3522	113	55	financial	financial	ADJ
easat-3522	113	56	revenue	revenue	NOUN
easat-3522	113	57	statements	statement	NOUN
easat-3522	113	58	of	of	ADP
easat-3522	113	59	the	the	DET
easat-3522	113	60	general	general	ADJ
easat-3522	113	61	customs	customs	PROPN
easat-3522	113	62	authority	authority	NOUN
easat-3522	113	63	.	.	PUNCT
easat-3522	114	1	from	from	ADP
easat-3522	114	2	table	table	NOUN
easat-3522	114	3	3	3	NUM
easat-3522	114	4	above	above	ADV
easat-3522	114	5	,	,	PUNCT
easat-3522	114	6	it	it	PRON
easat-3522	114	7	is	be	AUX
easat-3522	114	8	clear	clear	ADJ
easat-3522	114	9	that	that	SCONJ
easat-3522	114	10	the	the	DET
easat-3522	114	11	highest	high	ADJ
easat-3522	114	12	revenue	revenue	NOUN
easat-3522	114	13	achieved	achieve	VERB
easat-3522	114	14	by	by	ADP
easat-3522	114	15	the	the	DET
easat-3522	114	16	authority	authority	NOUN
easat-3522	114	17	from	from	ADP
easat-3522	114	18	tax	tax	NOUN
easat-3522	114	19	revenues	revenue	NOUN
easat-3522	114	20	was	be	AUX
easat-3522	114	21	during	during	ADP
easat-3522	114	22	2018	2018	NUM
easat-3522	114	23	,	,	PUNCT
easat-3522	114	24	amounting	amount	VERB
easat-3522	114	25	to	to	ADP
easat-3522	114	26	(	(	PUNCT
easat-3522	114	27	1691737	1691737	NUM
easat-3522	114	28	)	)	PUNCT
easat-3522	114	29	billion	billion	NUM
easat-3522	114	30	dinars	dinar	NOUN
easat-3522	114	31	,	,	PUNCT
easat-3522	114	32	with	with	ADP
easat-3522	114	33	a	a	DET
easat-3522	114	34	growth	growth	NOUN
easat-3522	114	35	rate	rate	NOUN
easat-3522	114	36	on	on	ADP
easat-3522	114	37	a	a	DET
easat-3522	114	38	moving	move	VERB
easat-3522	114	39	basis	basis	NOUN
easat-3522	114	40	(	(	PUNCT
easat-3522	114	41	10.07	10.07	NUM
easat-3522	114	42	)	)	PUNCT
easat-3522	114	43	of	of	ADP
easat-3522	114	44	the	the	DET
easat-3522	114	45	total	total	ADJ
easat-3522	114	46	public	public	ADJ
easat-3522	114	47	revenues	revenue	NOUN
easat-3522	114	48	.	.	PUNCT
easat-3522	115	1	the	the	DET
easat-3522	115	2	reason	reason	NOUN
easat-3522	115	3	is	be	AUX
easat-3522	115	4	due	due	ADJ
easat-3522	115	5	to	to	ADP
easat-3522	115	6	the	the	DET
easat-3522	115	7	opening	opening	NOUN
easat-3522	115	8	of	of	ADP
easat-3522	115	9	the	the	DET
easat-3522	115	10	al	al	PROPN
easat-3522	115	11	-	-	PUNCT
easat-3522	115	12	safra	safra	PROPN
easat-3522	115	13	customs	customs	PROPN
easat-3522	115	14	office	office	NOUN
easat-3522	115	15	of	of	ADP
easat-3522	115	16	the	the	DET
easat-3522	115	17	central	central	ADJ
easat-3522	115	18	region	region	NOUN
easat-3522	115	19	customs	custom	NOUN
easat-3522	115	20	directorate	directorate	NOUN
easat-3522	115	21	,	,	PUNCT
easat-3522	115	22	which	which	PRON
easat-3522	115	23	collects	collect	VERB
easat-3522	115	24	duties	duty	NOUN
easat-3522	115	25	and	and	CCONJ
easat-3522	115	26	taxes	taxis	NOUN
easat-3522	115	27	on	on	ADP
easat-3522	115	28	goods	good	NOUN
easat-3522	115	29	coming	come	VERB
easat-3522	115	30	from	from	ADP
easat-3522	115	31	the	the	DET
easat-3522	115	32	kurdistan	kurdistan	PROPN
easat-3522	115	33	region	region	NOUN
easat-3522	115	34	.	.	PUNCT
easat-3522	116	1	we	we	PRON
easat-3522	116	2	also	also	ADV
easat-3522	116	3	note	note	VERB
easat-3522	116	4	that	that	SCONJ
easat-3522	116	5	the	the	DET
easat-3522	116	6	ratio	ratio	NOUN
easat-3522	116	7	of	of	ADP
easat-3522	116	8	customs	custom	NOUN
easat-3522	116	9	revenues	revenue	NOUN
easat-3522	116	10	to	to	ADP
easat-3522	116	11	the	the	DET
easat-3522	116	12	general	general	ADJ
easat-3522	116	13	revenues	revenue	NOUN
easat-3522	116	14	of	of	ADP
easat-3522	116	15	the	the	DET
easat-3522	116	16	state	state	NOUN
easat-3522	116	17	decreases	decrease	VERB
easat-3522	116	18	in	in	ADP
easat-3522	116	19	2019	2019	NUM
easat-3522	116	20	due	due	ADP
easat-3522	116	21	to	to	ADP
easat-3522	116	22	the	the	DET
easat-3522	116	23	outbreak	outbreak	NOUN
easat-3522	116	24	of	of	ADP
easat-3522	116	25	the	the	DET
easat-3522	116	26	corona	corona	NOUN
easat-3522	116	27	pandemic	pandemic	NOUN
easat-3522	116	28	,	,	PUNCT
easat-3522	116	29	which	which	PRON
easat-3522	116	30	contributed	contribute	VERB
easat-3522	116	31	to	to	ADP
easat-3522	116	32	the	the	DET
easat-3522	116	33	decrease	decrease	NOUN
easat-3522	116	34	in	in	ADP
easat-3522	116	35	trade	trade	NOUN
easat-3522	116	36	movement	movement	NOUN
easat-3522	116	37	and	and	CCONJ
easat-3522	116	38	reduced	reduce	VERB
easat-3522	116	39	the	the	DET
easat-3522	116	40	main	main	ADJ
easat-3522	116	41	activity	activity	NOUN
easat-3522	116	42	of	of	ADP
easat-3522	116	43	customs	custom	NOUN
easat-3522	116	44	,	,	PUNCT
easat-3522	116	45	and	and	CCONJ
easat-3522	116	46	then	then	ADV
easat-3522	116	47	the	the	DET
easat-3522	116	48	percentage	percentage	NOUN
easat-3522	116	49	of	of	ADP
easat-3522	116	50	revenues	revenue	NOUN
easat-3522	116	51	increases	increase	NOUN
easat-3522	116	52	,	,	PUNCT
easat-3522	116	53	reaching	reach	VERB
easat-3522	116	54	6.06	6.06	NUM
easat-3522	116	55	and	and	CCONJ
easat-3522	116	56	5.43	5.43	NUM
easat-3522	116	57	,	,	PUNCT
easat-3522	116	58	respectively	respectively	ADV
easat-3522	116	59	,	,	PUNCT
easat-3522	116	60	in	in	ADP
easat-3522	116	61	2020	2020	NUM
easat-3522	116	62	and	and	CCONJ
easat-3522	116	63	2021	2021	NUM
easat-3522	116	64	.	.	PUNCT
easat-3522	117	1	the	the	DET
easat-3522	117	2	fluctuation	fluctuation	NOUN
easat-3522	117	3	and	and	CCONJ
easat-3522	117	4	decrease	decrease	NOUN
easat-3522	117	5	in	in	ADP
easat-3522	117	6	the	the	DET
easat-3522	117	7	ratio	ratio	NOUN
easat-3522	117	8	of	of	ADP
easat-3522	117	9	customs	custom	NOUN
easat-3522	117	10	revenues	revenue	NOUN
easat-3522	117	11	to	to	ADP
easat-3522	117	12	the	the	DET
easat-3522	117	13	general	general	ADJ
easat-3522	117	14	revenues	revenue	NOUN
easat-3522	117	15	of	of	ADP
easat-3522	117	16	the	the	DET
easat-3522	117	17	state	state	NOUN
easat-3522	117	18	is	be	AUX
easat-3522	117	19	primarily	primarily	ADV
easat-3522	117	20	due	due	ADJ
easat-3522	117	21	to	to	ADP
easat-3522	117	22	the	the	DET
easat-3522	117	23	dominance	dominance	NOUN
easat-3522	117	24	of	of	ADP
easat-3522	117	25	oil	oil	NOUN
easat-3522	117	26	revenues	revenue	NOUN
easat-3522	117	27	over	over	ADP
easat-3522	117	28	the	the	DET
easat-3522	117	29	rest	rest	NOUN
easat-3522	117	30	of	of	ADP
easat-3522	117	31	the	the	DET
easat-3522	117	32	other	other	ADJ
easat-3522	117	33	revenues	revenue	NOUN
easat-3522	117	34	,	,	PUNCT
easat-3522	117	35	as	as	ADV
easat-3522	117	36	well	well	ADV
easat-3522	117	37	as	as	ADP
easat-3522	117	38	the	the	DET
easat-3522	117	39	fact	fact	NOUN
easat-3522	117	40	that	that	SCONJ
easat-3522	117	41	foreign	foreign	ADJ
easat-3522	117	42	trade	trade	NOUN
easat-3522	117	43	is	be	AUX
easat-3522	117	44	linked	link	VERB
easat-3522	117	45	to	to	ADP
easat-3522	117	46	customs	custom	NOUN
easat-3522	117	47	taxes	taxis	NOUN
easat-3522	117	48	,	,	PUNCT
easat-3522	117	49	especially	especially	ADV
easat-3522	117	50	imports	import	NOUN
easat-3522	117	51	.	.	PUNCT
easat-3522	118	1	it	it	PRON
easat-3522	118	2	can	can	AUX
easat-3522	118	3	conclude	conclude	VERB
easat-3522	118	4	that	that	SCONJ
easat-3522	118	5	the	the	DET
easat-3522	118	6	change	change	NOUN
easat-3522	118	7	in	in	ADP
easat-3522	118	8	the	the	DET
easat-3522	118	9	volume	volume	NOUN
easat-3522	118	10	of	of	ADP
easat-3522	118	11	imports	import	NOUN
easat-3522	118	12	is	be	AUX
easat-3522	118	13	reflected	reflect	VERB
easat-3522	118	14	in	in	ADP
easat-3522	118	15	customs	customs	NOUN
easat-3522	118	16	tax	tax	NOUN
easat-3522	118	17	revenues	revenue	NOUN
easat-3522	118	18	,	,	PUNCT
easat-3522	118	19	of	of	ADP
easat-3522	118	20	which	which	PRON
easat-3522	118	21	taxes	taxis	NOUN
easat-3522	118	22	on	on	ADP
easat-3522	118	23	imports	import	NOUN
easat-3522	118	24	constitute	constitute	VERB
easat-3522	118	25	a	a	DET
easat-3522	118	26	large	large	ADJ
easat-3522	118	27	percentage	percentage	NOUN
easat-3522	118	28	.	.	PUNCT
easat-3522	119	1	7046	7046	NUM
easat-3522	119	2	edelweiss	edelweiss	PROPN
easat-3522	119	3	applied	apply	VERB
easat-3522	119	4	science	science	NOUN
easat-3522	119	5	and	and	CCONJ
easat-3522	119	6	technology	technology	NOUN
easat-3522	119	7	issn	issn	PROPN
easat-3522	119	8	:	:	PUNCT
easat-3522	119	9	2576	2576	NUM
easat-3522	119	10	-	-	SYM
easat-3522	119	11	8484	8484	NUM
easat-3522	119	12	vol	vol	NOUN
easat-3522	119	13	.	.	PROPN
easat-3522	119	14	8	8	NUM
easat-3522	119	15	,	,	PUNCT
easat-3522	119	16	no	no	INTJ
easat-3522	119	17	.	.	NOUN
easat-3522	119	18	6	6	NUM
easat-3522	119	19	:	:	SYM
easat-3522	119	20	7039	7039	NUM
easat-3522	119	21	-	-	SYM
easat-3522	119	22	7049	7049	NUM
easat-3522	119	23	,	,	PUNCT
easat-3522	119	24	2024	2024	NUM
easat-3522	119	25	doi	doi	NOUN
easat-3522	119	26	:	:	PUNCT
easat-3522	119	27	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	119	28	©	©	PROPN
easat-3522	119	29	2024	2024	NUM
easat-3522	119	30	by	by	ADP
easat-3522	119	31	the	the	DET
easat-3522	119	32	authors	author	NOUN
easat-3522	119	33	;	;	PUNCT
easat-3522	119	34	licensee	licensee	PROPN
easat-3522	119	35	learning	learn	VERB
easat-3522	119	36	gate	gate	PROPN
easat-3522	119	37	figure	figure	NOUN
easat-3522	119	38	3	3	NUM
easat-3522	119	39	.	.	PUNCT
easat-3522	119	40	ratio	ratio	NOUN
easat-3522	119	41	of	of	ADP
easat-3522	119	42	customs	custom	NOUN
easat-3522	119	43	tax	tax	NOUN
easat-3522	119	44	revenues	revenue	NOUN
easat-3522	119	45	to	to	ADP
easat-3522	119	46	general	general	ADJ
easat-3522	119	47	revenues	revenue	NOUN
easat-3522	119	48	.	.	PUNCT
easat-3522	120	1	1annual	1annual	NUM
easat-3522	120	2	import	import	NOUN
easat-3522	120	3	ratio	ratio	NOUN
easat-3522	120	4	for	for	ADP
easat-3522	120	5	the	the	DET
easat-3522	120	6	research	research	NOUN
easat-3522	120	7	years	year	NOUN
easat-3522	120	8	table	table	NOUN
easat-3522	120	9	4	4	NUM
easat-3522	120	10	.	.	PUNCT
easat-3522	120	11	annual	annual	ADJ
easat-3522	120	12	import	import	NOUN
easat-3522	120	13	ratio	ratio	NOUN
easat-3522	120	14	(	(	PUNCT
easat-3522	120	15	in	in	ADP
easat-3522	120	16	billions	billion	NOUN
easat-3522	120	17	)	)	PUNCT
easat-3522	120	18	.	.	PUNCT
easat-3522	121	1	year	year	NOUN
easat-3522	121	2	annual	annual	ADJ
easat-3522	121	3	import	import	NOUN
easat-3522	121	4	annual	annual	ADJ
easat-3522	121	5	import	import	NOUN
easat-3522	121	6	ratio%	ratio%	NUM
easat-3522	121	7	2017	2017	NUM
easat-3522	121	8	46346415	46346415	NUM
easat-3522	121	9	6.3	6.3	NUM
easat-3522	121	10	2018	2018	NUM
easat-3522	121	11	544258440	544258440	NUM
easat-3522	121	12	74.2	74.2	NUM
easat-3522	121	13	2019	2019	NUM
easat-3522	121	14	40707520	40707520	NUM
easat-3522	121	15	5.5	5.5	NUM
easat-3522	121	16	2020	2020	NUM
easat-3522	121	17	45060540	45060540	NUM
easat-3522	121	18	6.1	6.1	NUM
easat-3522	121	19	2021	2021	NUM
easat-3522	121	20	57374164	57374164	NUM
easat-3522	121	21	7.8	7.8	NUM
easat-3522	121	22	total	total	NOUN
easat-3522	121	23	733747079	733747079	NUM
easat-3522	121	24	100	100	NUM
easat-3522	121	25	%	%	NOUN
easat-3522	121	26	it	it	PRON
easat-3522	121	27	is	be	AUX
easat-3522	121	28	clear	clear	ADJ
easat-3522	121	29	from	from	ADP
easat-3522	121	30	table	table	NOUN
easat-3522	121	31	4	4	NUM
easat-3522	121	32	above	above	ADP
easat-3522	121	33	that	that	SCONJ
easat-3522	121	34	the	the	DET
easat-3522	121	35	percentage	percentage	NOUN
easat-3522	121	36	of	of	ADP
easat-3522	121	37	annual	annual	ADJ
easat-3522	121	38	imports	import	NOUN
easat-3522	121	39	is	be	AUX
easat-3522	121	40	almost	almost	ADV
easat-3522	121	41	negligible	negligible	ADJ
easat-3522	121	42	and	and	CCONJ
easat-3522	121	43	low	low	ADJ
easat-3522	121	44	,	,	PUNCT
easat-3522	121	45	and	and	CCONJ
easat-3522	121	46	this	this	PRON
easat-3522	121	47	in	in	ADP
easat-3522	121	48	turn	turn	NOUN
easat-3522	121	49	affects	affect	VERB
easat-3522	121	50	the	the	DET
easat-3522	121	51	total	total	ADJ
easat-3522	121	52	actual	actual	ADJ
easat-3522	121	53	tax	tax	NOUN
easat-3522	121	54	revenues	revenue	NOUN
easat-3522	121	55	due	due	ADP
easat-3522	121	56	to	to	ADP
easat-3522	121	57	the	the	DET
easat-3522	121	58	high	high	ADJ
easat-3522	121	59	tax	tax	NOUN
easat-3522	121	60	rate	rate	NOUN
easat-3522	121	61	and	and	CCONJ
easat-3522	121	62	the	the	DET
easat-3522	121	63	implementation	implementation	NOUN
easat-3522	121	64	of	of	ADP
easat-3522	121	65	treaties	treaty	NOUN
easat-3522	121	66	between	between	ADP
easat-3522	121	67	neighboring	neighboring	NOUN
easat-3522	121	68	countries	country	NOUN
easat-3522	121	69	in	in	ADP
easat-3522	121	70	order	order	NOUN
easat-3522	121	71	to	to	PART
easat-3522	121	72	encourage	encourage	VERB
easat-3522	121	73	the	the	DET
easat-3522	121	74	national	national	ADJ
easat-3522	121	75	product	product	NOUN
easat-3522	121	76	,	,	PUNCT
easat-3522	121	77	in	in	ADP
easat-3522	121	78	addition	addition	NOUN
easat-3522	121	79	to	to	ADP
easat-3522	121	80	the	the	DET
easat-3522	121	81	social	social	ADJ
easat-3522	121	82	factor	factor	NOUN
easat-3522	121	83	plays	play	VERB
easat-3522	121	84	a	a	DET
easat-3522	121	85	big	big	ADJ
easat-3522	121	86	role	role	NOUN
easat-3522	121	87	in	in	ADP
easat-3522	121	88	limiting	limit	VERB
easat-3522	121	89	the	the	DET
easat-3522	121	90	entry	entry	NOUN
easat-3522	121	91	of	of	ADP
easat-3522	121	92	some	some	DET
easat-3522	121	93	goods	good	NOUN
easat-3522	121	94	such	such	ADJ
easat-3522	121	95	as	as	ADP
easat-3522	121	96	smoke	smoke	NOUN
easat-3522	121	97	and	and	CCONJ
easat-3522	121	98	alcohol	alcohol	NOUN
easat-3522	121	99	,	,	PUNCT
easat-3522	121	100	the	the	DET
easat-3522	121	101	highest	high	ADJ
easat-3522	121	102	percentage	percentage	NOUN
easat-3522	121	103	of	of	ADP
easat-3522	121	104	imported	import	VERB
easat-3522	121	105	goods	good	NOUN
easat-3522	121	106	in	in	ADP
easat-3522	121	107	2018	2018	NUM
easat-3522	121	108	by	by	ADP
easat-3522	121	109	74	74	NUM
easat-3522	121	110	%	%	NOUN
easat-3522	121	111	.	.	PUNCT
easat-3522	122	1	the	the	DET
easat-3522	122	2	reason	reason	NOUN
easat-3522	122	3	is	be	AUX
easat-3522	122	4	due	due	ADJ
easat-3522	122	5	to	to	ADP
easat-3522	122	6	the	the	DET
easat-3522	122	7	opening	opening	NOUN
easat-3522	122	8	of	of	ADP
easat-3522	122	9	the	the	DET
easat-3522	122	10	al	al	PROPN
easat-3522	122	11	-	-	PUNCT
easat-3522	122	12	safra	safra	PROPN
easat-3522	122	13	customs	customs	PROPN
easat-3522	122	14	office	office	NOUN
easat-3522	122	15	of	of	ADP
easat-3522	122	16	the	the	DET
easat-3522	122	17	central	central	ADJ
easat-3522	122	18	region	region	NOUN
easat-3522	122	19	customs	custom	NOUN
easat-3522	122	20	directorate	directorate	NOUN
easat-3522	122	21	,	,	PUNCT
easat-3522	122	22	which	which	PRON
easat-3522	122	23	collects	collect	VERB
easat-3522	122	24	duties	duty	NOUN
easat-3522	122	25	and	and	CCONJ
easat-3522	122	26	taxes	taxis	NOUN
easat-3522	122	27	on	on	ADP
easat-3522	122	28	goods	good	NOUN
easat-3522	122	29	coming	come	VERB
easat-3522	122	30	from	from	ADP
easat-3522	122	31	the	the	DET
easat-3522	122	32	kurdistan	kurdistan	PROPN
easat-3522	122	33	region	region	NOUN
easat-3522	122	34	,	,	PUNCT
easat-3522	122	35	which	which	PRON
easat-3522	122	36	led	lead	VERB
easat-3522	122	37	to	to	ADP
easat-3522	122	38	an	an	DET
easat-3522	122	39	increase	increase	NOUN
easat-3522	122	40	in	in	ADP
easat-3522	122	41	the	the	DET
easat-3522	122	42	customs	customs	NOUN
easat-3522	122	43	revenue	revenue	NOUN
easat-3522	122	44	despite	despite	SCONJ
easat-3522	122	45	the	the	DET
easat-3522	122	46	smuggling	smuggling	NOUN
easat-3522	122	47	of	of	ADP
easat-3522	122	48	a	a	DET
easat-3522	122	49	large	large	ADJ
easat-3522	122	50	percentage	percentage	NOUN
easat-3522	122	51	of	of	ADP
easat-3522	122	52	goods	good	NOUN
easat-3522	122	53	and	and	CCONJ
easat-3522	122	54	not	not	PART
easat-3522	122	55	being	be	AUX
easat-3522	122	56	covered	cover	VERB
easat-3522	122	57	by	by	ADP
easat-3522	122	58	tax	tax	NOUN
easat-3522	122	59	,	,	PUNCT
easat-3522	122	60	while	while	SCONJ
easat-3522	122	61	the	the	DET
easat-3522	122	62	lowest	low	ADJ
easat-3522	122	63	percentage	percentage	NOUN
easat-3522	122	64	in	in	ADP
easat-3522	122	65	2019	2019	NUM
easat-3522	122	66	was	be	AUX
easat-3522	122	67	5.5	5.5	NUM
easat-3522	122	68	%	%	NOUN
easat-3522	122	69	due	due	ADP
easat-3522	122	70	to	to	ADP
easat-3522	122	71	tax	tax	NOUN
easat-3522	122	72	evasion	evasion	NOUN
easat-3522	122	73	and	and	CCONJ
easat-3522	122	74	the	the	DET
easat-3522	122	75	spread	spread	NOUN
easat-3522	122	76	of	of	ADP
easat-3522	122	77	the	the	DET
easat-3522	122	78	corona	corona	NOUN
easat-3522	122	79	pandemic	pandemic	NOUN
easat-3522	122	80	,	,	PUNCT
easat-3522	122	81	which	which	PRON
easat-3522	122	82	contributed	contribute	VERB
easat-3522	122	83	to	to	ADP
easat-3522	122	84	the	the	DET
easat-3522	122	85	decrease	decrease	NOUN
easat-3522	122	86	in	in	ADP
easat-3522	122	87	trade	trade	NOUN
easat-3522	122	88	movement	movement	NOUN
easat-3522	122	89	and	and	CCONJ
easat-3522	122	90	reduced	reduce	VERB
easat-3522	122	91	the	the	DET
easat-3522	122	92	main	main	ADJ
easat-3522	122	93	activity	activity	NOUN
easat-3522	122	94	of	of	ADP
easat-3522	122	95	the	the	DET
easat-3522	122	96	customs	custom	NOUN
easat-3522	122	97	.	.	PUNCT
easat-3522	123	1	7047	7047	NUM
easat-3522	123	2	edelweiss	edelweiss	PROPN
easat-3522	123	3	applied	apply	VERB
easat-3522	123	4	science	science	NOUN
easat-3522	123	5	and	and	CCONJ
easat-3522	123	6	technology	technology	NOUN
easat-3522	123	7	issn	issn	PROPN
easat-3522	123	8	:	:	PUNCT
easat-3522	123	9	2576	2576	NUM
easat-3522	123	10	-	-	SYM
easat-3522	123	11	8484	8484	NUM
easat-3522	123	12	vol	vol	NOUN
easat-3522	123	13	.	.	PROPN
easat-3522	123	14	8	8	NUM
easat-3522	123	15	,	,	PUNCT
easat-3522	123	16	no	no	INTJ
easat-3522	123	17	.	.	NOUN
easat-3522	123	18	6	6	NUM
easat-3522	123	19	:	:	SYM
easat-3522	123	20	7039	7039	NUM
easat-3522	123	21	-	-	SYM
easat-3522	123	22	7049	7049	NUM
easat-3522	123	23	,	,	PUNCT
easat-3522	123	24	2024	2024	NUM
easat-3522	123	25	doi	doi	NOUN
easat-3522	123	26	:	:	PUNCT
easat-3522	123	27	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	123	28	©	©	PROPN
easat-3522	123	29	2024	2024	NUM
easat-3522	123	30	by	by	ADP
easat-3522	123	31	the	the	DET
easat-3522	123	32	authors	author	NOUN
easat-3522	123	33	;	;	PUNCT
easat-3522	123	34	licensee	licensee	PROPN
easat-3522	123	35	learning	learn	VERB
easat-3522	123	36	gate	gate	NOUN
easat-3522	123	37	figure	figure	NOUN
easat-3522	123	38	4	4	NUM
easat-3522	123	39	.	.	PUNCT
easat-3522	123	40	annual	annual	ADJ
easat-3522	123	41	import	import	NOUN
easat-3522	123	42	ratio	ratio	NOUN
easat-3522	123	43	.	.	PUNCT
easat-3522	124	1	ratio	ratio	NOUN
easat-3522	124	2	of	of	ADP
easat-3522	124	3	customs	custom	NOUN
easat-3522	124	4	revenues	revenue	NOUN
easat-3522	124	5	and	and	CCONJ
easat-3522	124	6	fines	fine	NOUN
easat-3522	124	7	collected	collect	VERB
easat-3522	124	8	to	to	ADP
easat-3522	124	9	the	the	DET
easat-3522	124	10	general	general	ADJ
easat-3522	124	11	revenues	revenue	NOUN
easat-3522	124	12	of	of	ADP
easat-3522	124	13	the	the	DET
easat-3522	124	14	state	state	NOUN
easat-3522	124	15	.	.	PUNCT
easat-3522	125	1	table	table	NOUN
easat-3522	125	2	5	5	NUM
easat-3522	125	3	.	.	PUNCT
easat-3522	126	1	ratio	ratio	NOUN
easat-3522	126	2	of	of	ADP
easat-3522	126	3	customs	custom	NOUN
easat-3522	126	4	revenues	revenue	NOUN
easat-3522	126	5	and	and	CCONJ
easat-3522	126	6	fines	fine	NOUN
easat-3522	126	7	collected	collect	VERB
easat-3522	126	8	to	to	ADP
easat-3522	126	9	general	general	ADJ
easat-3522	126	10	state	state	NOUN
easat-3522	126	11	revenues	revenue	NOUN
easat-3522	126	12	(	(	PUNCT
easat-3522	126	13	in	in	ADP
easat-3522	126	14	billions	billion	NOUN
easat-3522	126	15	)	)	PUNCT
easat-3522	126	16	.	.	PUNCT
easat-3522	127	1	year	year	NOUN
easat-3522	127	2	customs	customs	PROPN
easat-3522	127	3	tax	tax	NOUN
easat-3522	127	4	revenues	revenue	NOUN
easat-3522	127	5	fines	fine	NOUN
easat-3522	127	6	actually	actually	ADV
easat-3522	127	7	collected	collect	VERB
easat-3522	127	8	general	general	ADJ
easat-3522	127	9	state	state	NOUN
easat-3522	127	10	revenues	revenue	NOUN
easat-3522	127	11	ratio	ratio	NOUN
easat-3522	127	12	of	of	ADP
easat-3522	127	13	customs	custom	NOUN
easat-3522	127	14	revenues	revenue	NOUN
easat-3522	127	15	+	+	CCONJ
easat-3522	127	16	fines	fine	NOUN
easat-3522	127	17	collected	collect	VERB
easat-3522	127	18	to	to	ADP
easat-3522	127	19	general	general	ADJ
easat-3522	127	20	state	state	NOUN
easat-3522	127	21	revenues	revenue	NOUN
easat-3522	127	22	2017	2017	NUM
easat-3522	127	23	1237357	1237357	NUM
easat-3522	127	24	529745	529745	NUM
easat-3522	127	25	54327966	54327966	NUM
easat-3522	127	26	3.3	3.3	NUM
easat-3522	127	27	2018	2018	NUM
easat-3522	127	28	1691737	1691737	NUM
easat-3522	127	29	539813	539813	NUM
easat-3522	127	30	16794678	16794678	NUM
easat-3522	127	31	13.3	13.3	NUM
easat-3522	127	32	2019	2019	NUM
easat-3522	127	33	115389	115389	NUM
easat-3522	127	34	542920	542920	NUM
easat-3522	127	35	15120715.5	15120715.5	NUM
easat-3522	127	36	4.4	4.4	NUM
easat-3522	127	37	2020	2020	NUM
easat-3522	127	38	1017318	1017318	NUM
easat-3522	127	39	55801	55801	NUM
easat-3522	127	40	16792866	16792866	NUM
easat-3522	127	41	6.4	6.4	NUM
easat-3522	127	42	2021	2021	NUM
easat-3522	127	43	1002520	1002520	NUM
easat-3522	127	44	56712	56712	NUM
easat-3522	127	45	18451979	18451979	NUM
easat-3522	127	46	5.7	5.7	NUM
easat-3522	127	47	table	table	NOUN
easat-3522	127	48	5	5	NUM
easat-3522	127	49	above	above	ADV
easat-3522	127	50	shows	show	VERB
easat-3522	127	51	that	that	SCONJ
easat-3522	127	52	the	the	DET
easat-3522	127	53	percentage	percentage	NOUN
easat-3522	127	54	of	of	ADP
easat-3522	127	55	low	low	ADJ
easat-3522	127	56	customs	custom	NOUN
easat-3522	127	57	revenues	revenue	NOUN
easat-3522	127	58	actually	actually	ADV
easat-3522	127	59	realized	realize	VERB
easat-3522	127	60	and	and	CCONJ
easat-3522	127	61	the	the	DET
easat-3522	127	62	addition	addition	NOUN
easat-3522	127	63	of	of	ADP
easat-3522	127	64	fines	fine	NOUN
easat-3522	127	65	collected	collect	VERB
easat-3522	127	66	from	from	ADP
easat-3522	127	67	them	they	PRON
easat-3522	127	68	,	,	PUNCT
easat-3522	127	69	which	which	PRON
easat-3522	127	70	constitute	constitute	VERB
easat-3522	127	71	a	a	DET
easat-3522	127	72	very	very	ADV
easat-3522	127	73	small	small	ADJ
easat-3522	127	74	percentage	percentage	NOUN
easat-3522	127	75	by	by	ADP
easat-3522	127	76	evaders	evader	NOUN
easat-3522	127	77	and	and	CCONJ
easat-3522	127	78	the	the	DET
easat-3522	127	79	reason	reason	NOUN
easat-3522	127	80	for	for	ADP
easat-3522	127	81	this	this	PRON
easat-3522	127	82	is	be	AUX
easat-3522	127	83	that	that	SCONJ
easat-3522	127	84	these	these	DET
easat-3522	127	85	fines	fine	NOUN
easat-3522	127	86	imposed	impose	VERB
easat-3522	127	87	on	on	ADP
easat-3522	127	88	evaders	evader	NOUN
easat-3522	127	89	are	be	AUX
easat-3522	127	90	determined	determine	VERB
easat-3522	127	91	by	by	ADP
easat-3522	127	92	specialized	specialized	ADJ
easat-3522	127	93	committees	committee	NOUN
easat-3522	127	94	in	in	ADP
easat-3522	127	95	the	the	DET
easat-3522	127	96	customs	custom	NOUN
easat-3522	127	97	court	court	NOUN
easat-3522	127	98	according	accord	VERB
easat-3522	127	99	to	to	ADP
easat-3522	127	100	the	the	DET
easat-3522	127	101	type	type	NOUN
easat-3522	127	102	of	of	ADP
easat-3522	127	103	crimes	crime	NOUN
easat-3522	127	104	and	and	CCONJ
easat-3522	127	105	most	most	ADV
easat-3522	127	106	often	often	ADV
easat-3522	127	107	these	these	DET
easat-3522	127	108	fines	fine	NOUN
easat-3522	127	109	were	be	AUX
easat-3522	127	110	not	not	PART
easat-3522	127	111	paid	pay	VERB
easat-3522	127	112	and	and	CCONJ
easat-3522	127	113	this	this	PRON
easat-3522	127	114	indicates	indicate	VERB
easat-3522	127	115	the	the	DET
easat-3522	127	116	low	low	ADJ
easat-3522	127	117	total	total	ADJ
easat-3522	127	118	customs	custom	NOUN
easat-3522	127	119	tax	tax	NOUN
easat-3522	127	120	revenues	revenue	NOUN
easat-3522	127	121	compared	compare	VERB
easat-3522	127	122	to	to	ADP
easat-3522	127	123	the	the	DET
easat-3522	127	124	general	general	ADJ
easat-3522	127	125	revenues	revenue	NOUN
easat-3522	127	126	of	of	ADP
easat-3522	127	127	the	the	DET
easat-3522	127	128	state	state	NOUN
easat-3522	127	129	,	,	PUNCT
easat-3522	127	130	which	which	PRON
easat-3522	127	131	contribute	contribute	VERB
easat-3522	127	132	to	to	ADP
easat-3522	127	133	paying	pay	VERB
easat-3522	127	134	public	public	ADJ
easat-3522	127	135	expenditures	expenditure	NOUN
easat-3522	127	136	,	,	PUNCT
easat-3522	127	137	the	the	DET
easat-3522	127	138	highest	high	ADJ
easat-3522	127	139	percentage	percentage	NOUN
easat-3522	127	140	of	of	ADP
easat-3522	127	141	revenues	revenue	NOUN
easat-3522	127	142	and	and	CCONJ
easat-3522	127	143	fines	fine	NOUN
easat-3522	127	144	actually	actually	ADV
easat-3522	127	145	collected	collect	VERB
easat-3522	127	146	in	in	ADP
easat-3522	127	147	2018	2018	NUM
easat-3522	127	148	was	be	AUX
easat-3522	127	149	(	(	PUNCT
easat-3522	127	150	13	13	NUM
easat-3522	127	151	.	.	NOUN
easat-3522	128	1	3	3	NUM
easat-3522	128	2	%	%	NOUN
easat-3522	128	3	)	)	PUNCT
easat-3522	128	4	,	,	PUNCT
easat-3522	128	5	while	while	SCONJ
easat-3522	128	6	the	the	DET
easat-3522	128	7	lowest	low	ADJ
easat-3522	128	8	percentage	percentage	NOUN
easat-3522	128	9	in	in	ADP
easat-3522	128	10	2017	2017	NUM
easat-3522	128	11	amounted	amount	VERB
easat-3522	128	12	to	to	ADP
easat-3522	128	13	(	(	PUNCT
easat-3522	128	14	3.3	3.3	NUM
easat-3522	128	15	%	%	NOUN
easat-3522	128	16	)	)	PUNCT
easat-3522	128	17	.	.	PUNCT
easat-3522	129	1	(	(	PUNCT
easat-3522	129	2	3	3	NUM
easat-3522	129	3	%	%	NOUN
easat-3522	129	4	)	)	PUNCT
easat-3522	129	5	,	,	PUNCT
easat-3522	129	6	while	while	SCONJ
easat-3522	129	7	the	the	DET
easat-3522	129	8	lowest	low	ADJ
easat-3522	129	9	percentage	percentage	NOUN
easat-3522	129	10	in	in	ADP
easat-3522	129	11	2017	2017	NUM
easat-3522	129	12	amounted	amount	VERB
easat-3522	129	13	to	to	ADP
easat-3522	129	14	(	(	PUNCT
easat-3522	129	15	3.3	3.3	NUM
easat-3522	129	16	%	%	NOUN
easat-3522	129	17	)	)	PUNCT
easat-3522	129	18	.	.	PUNCT
easat-3522	130	1	7048	7048	NUM
easat-3522	130	2	edelweiss	edelweiss	PROPN
easat-3522	130	3	applied	apply	VERB
easat-3522	130	4	science	science	NOUN
easat-3522	130	5	and	and	CCONJ
easat-3522	130	6	technology	technology	NOUN
easat-3522	130	7	issn	issn	PROPN
easat-3522	130	8	:	:	PUNCT
easat-3522	130	9	2576	2576	NUM
easat-3522	130	10	-	-	SYM
easat-3522	130	11	8484	8484	NUM
easat-3522	130	12	vol	vol	NOUN
easat-3522	130	13	.	.	PROPN
easat-3522	130	14	8	8	NUM
easat-3522	130	15	,	,	PUNCT
easat-3522	130	16	no	no	INTJ
easat-3522	130	17	.	.	NOUN
easat-3522	130	18	6	6	NUM
easat-3522	130	19	:	:	SYM
easat-3522	130	20	7039	7039	NUM
easat-3522	130	21	-	-	SYM
easat-3522	130	22	7049	7049	NUM
easat-3522	130	23	,	,	PUNCT
easat-3522	130	24	2024	2024	NUM
easat-3522	130	25	doi	doi	NOUN
easat-3522	130	26	:	:	PUNCT
easat-3522	130	27	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	130	28	©	©	PROPN
easat-3522	130	29	2024	2024	NUM
easat-3522	130	30	by	by	ADP
easat-3522	130	31	the	the	DET
easat-3522	130	32	authors	author	NOUN
easat-3522	130	33	;	;	PUNCT
easat-3522	130	34	licensee	licensee	PROPN
easat-3522	130	35	learning	learn	VERB
easat-3522	130	36	gate	gate	PROPN
easat-3522	130	37	figure	figure	NOUN
easat-3522	130	38	5	5	NUM
easat-3522	130	39	.	.	PUNCT
easat-3522	130	40	distribution	distribution	NOUN
easat-3522	130	41	of	of	ADP
easat-3522	130	42	the	the	DET
easat-3522	130	43	ratio	ratio	NOUN
easat-3522	130	44	of	of	ADP
easat-3522	130	45	customs	custom	NOUN
easat-3522	130	46	revenues	revenue	NOUN
easat-3522	130	47	and	and	CCONJ
easat-3522	130	48	fines	fine	NOUN
easat-3522	130	49	collected	collect	VERB
easat-3522	130	50	to	to	ADP
easat-3522	130	51	the	the	DET
easat-3522	130	52	general	general	ADJ
easat-3522	130	53	revenues	revenue	NOUN
easat-3522	130	54	of	of	ADP
easat-3522	130	55	the	the	DET
easat-3522	130	56	state	state	NOUN
easat-3522	130	57	.	.	PUNCT
easat-3522	131	1	through	through	ADP
easat-3522	131	2	the	the	DET
easat-3522	131	3	practical	practical	ADJ
easat-3522	131	4	part	part	NOUN
easat-3522	131	5	of	of	ADP
easat-3522	131	6	the	the	DET
easat-3522	131	7	study	study	NOUN
easat-3522	131	8	for	for	ADP
easat-3522	131	9	the	the	DET
easat-3522	131	10	period	period	NOUN
easat-3522	131	11	2017	2017	NUM
easat-3522	131	12	-	-	SYM
easat-3522	131	13	2021	2021	NUM
easat-3522	131	14	,	,	PUNCT
easat-3522	131	15	it	it	PRON
easat-3522	131	16	was	be	AUX
easat-3522	131	17	found	find	VERB
easat-3522	131	18	that	that	SCONJ
easat-3522	131	19	there	there	PRON
easat-3522	131	20	is	be	VERB
easat-3522	131	21	a	a	DET
easat-3522	131	22	relationship	relationship	NOUN
easat-3522	131	23	between	between	ADP
easat-3522	131	24	the	the	DET
easat-3522	131	25	governance	governance	NOUN
easat-3522	131	26	of	of	ADP
easat-3522	131	27	border	border	NOUN
easat-3522	131	28	crossing	crossing	NOUN
easat-3522	131	29	imports	import	NOUN
easat-3522	131	30	and	and	CCONJ
easat-3522	131	31	increasing	increase	VERB
easat-3522	131	32	the	the	DET
easat-3522	131	33	revenues	revenue	NOUN
easat-3522	131	34	of	of	ADP
easat-3522	131	35	the	the	DET
easat-3522	131	36	state	state	NOUN
easat-3522	131	37	's	's	PART
easat-3522	131	38	general	general	ADJ
easat-3522	131	39	budget	budget	NOUN
easat-3522	131	40	,	,	PUNCT
easat-3522	131	41	and	and	CCONJ
easat-3522	131	42	this	this	PRON
easat-3522	131	43	indicates	indicate	VERB
easat-3522	131	44	that	that	SCONJ
easat-3522	131	45	there	there	PRON
easat-3522	131	46	is	be	VERB
easat-3522	131	47	a	a	DET
easat-3522	131	48	high	high	ADJ
easat-3522	131	49	priority	priority	NOUN
easat-3522	131	50	for	for	ADP
easat-3522	131	51	iraqi	iraqi	ADJ
easat-3522	131	52	border	border	NOUN
easat-3522	131	53	crossings	crossing	NOUN
easat-3522	131	54	to	to	PART
easat-3522	131	55	pay	pay	VERB
easat-3522	131	56	attention	attention	NOUN
easat-3522	131	57	to	to	ADP
easat-3522	131	58	governance	governance	NOUN
easat-3522	131	59	,	,	PUNCT
easat-3522	131	60	and	and	CCONJ
easat-3522	131	61	that	that	SCONJ
easat-3522	131	62	increasing	increase	VERB
easat-3522	131	63	the	the	DET
easat-3522	131	64	interest	interest	NOUN
easat-3522	131	65	of	of	ADP
easat-3522	131	66	iraqi	iraqi	ADJ
easat-3522	131	67	border	border	NOUN
easat-3522	131	68	crossings	crossing	NOUN
easat-3522	131	69	in	in	ADP
easat-3522	131	70	applying	apply	VERB
easat-3522	131	71	import	import	NOUN
easat-3522	131	72	governance	governance	NOUN
easat-3522	131	73	will	will	AUX
easat-3522	131	74	enhance	enhance	VERB
easat-3522	131	75	the	the	DET
easat-3522	131	76	growing	grow	VERB
easat-3522	131	77	role	role	NOUN
easat-3522	131	78	of	of	ADP
easat-3522	131	79	customs	custom	NOUN
easat-3522	131	80	taxes	taxis	NOUN
easat-3522	131	81	in	in	ADP
easat-3522	131	82	increasing	increase	VERB
easat-3522	131	83	the	the	DET
easat-3522	131	84	revenues	revenue	NOUN
easat-3522	131	85	of	of	ADP
easat-3522	131	86	the	the	DET
easat-3522	131	87	state	state	NOUN
easat-3522	131	88	's	's	PART
easat-3522	131	89	general	general	ADJ
easat-3522	131	90	budget	budget	NOUN
easat-3522	131	91	and	and	CCONJ
easat-3522	131	92	controlling	control	VERB
easat-3522	131	93	the	the	DET
easat-3522	131	94	phenomenon	phenomenon	NOUN
easat-3522	131	95	of	of	ADP
easat-3522	131	96	tax	tax	NOUN
easat-3522	131	97	evasion	evasion	NOUN
easat-3522	131	98	,	,	PUNCT
easat-3522	131	99	which	which	PRON
easat-3522	131	100	supports	support	VERB
easat-3522	131	101	the	the	DET
easat-3522	131	102	main	main	ADJ
easat-3522	131	103	research	research	NOUN
easat-3522	131	104	hypothesis	hypothesis	NOUN
easat-3522	131	105	that	that	PRON
easat-3522	131	106	customs	custom	NOUN
easat-3522	131	107	taxes	taxis	NOUN
easat-3522	131	108	have	have	VERB
easat-3522	131	109	an	an	DET
easat-3522	131	110	effective	effective	ADJ
easat-3522	131	111	role	role	NOUN
easat-3522	131	112	in	in	ADP
easat-3522	131	113	increasing	increase	VERB
easat-3522	131	114	the	the	DET
easat-3522	131	115	revenues	revenue	NOUN
easat-3522	131	116	of	of	ADP
easat-3522	131	117	the	the	DET
easat-3522	131	118	general	general	ADJ
easat-3522	131	119	budget	budget	NOUN
easat-3522	131	120	through	through	ADP
easat-3522	131	121	the	the	DET
easat-3522	131	122	governance	governance	NOUN
easat-3522	131	123	of	of	ADP
easat-3522	131	124	border	border	NOUN
easat-3522	131	125	crossing	crossing	NOUN
easat-3522	131	126	imports	import	NOUN
easat-3522	131	127	.	.	PUNCT
easat-3522	132	1	3	3	X
easat-3522	132	2	.	.	X
easat-3522	132	3	conclusion	conclusion	NOUN
easat-3522	132	4	customs	customs	PROPN
easat-3522	132	5	tax	tax	NOUN
easat-3522	132	6	governance	governance	NOUN
easat-3522	132	7	is	be	AUX
easat-3522	132	8	an	an	DET
easat-3522	132	9	important	important	ADJ
easat-3522	132	10	and	and	CCONJ
easat-3522	132	11	necessary	necessary	ADJ
easat-3522	132	12	tool	tool	NOUN
easat-3522	132	13	for	for	ADP
easat-3522	132	14	applying	apply	VERB
easat-3522	132	15	the	the	DET
easat-3522	132	16	rules	rule	NOUN
easat-3522	132	17	and	and	CCONJ
easat-3522	132	18	procedures	procedure	NOUN
easat-3522	132	19	practiced	practice	VERB
easat-3522	132	20	by	by	ADP
easat-3522	132	21	the	the	DET
easat-3522	132	22	border	border	NOUN
easat-3522	132	23	ports	port	NOUN
easat-3522	132	24	administration	administration	NOUN
easat-3522	132	25	to	to	PART
easat-3522	132	26	ensure	ensure	VERB
easat-3522	132	27	the	the	DET
easat-3522	132	28	proper	proper	ADJ
easat-3522	132	29	functioning	functioning	NOUN
easat-3522	132	30	of	of	ADP
easat-3522	132	31	its	its	PRON
easat-3522	132	32	work	work	NOUN
easat-3522	132	33	,	,	PUNCT
easat-3522	132	34	activate	activate	VERB
easat-3522	132	35	the	the	DET
easat-3522	132	36	tools	tool	NOUN
easat-3522	132	37	of	of	ADP
easat-3522	132	38	control	control	NOUN
easat-3522	132	39	,	,	PUNCT
easat-3522	132	40	transparency	transparency	NOUN
easat-3522	132	41	,	,	PUNCT
easat-3522	132	42	integrity	integrity	NOUN
easat-3522	132	43	and	and	CCONJ
easat-3522	132	44	enhance	enhance	VERB
easat-3522	132	45	credibility	credibility	NOUN
easat-3522	132	46	with	with	ADP
easat-3522	132	47	the	the	DET
easat-3522	132	48	aim	aim	NOUN
easat-3522	132	49	of	of	ADP
easat-3522	132	50	ensuring	ensure	VERB
easat-3522	132	51	the	the	DET
easat-3522	132	52	rights	right	NOUN
easat-3522	132	53	of	of	ADP
easat-3522	132	54	all	all	PRON
easat-3522	132	55	fairly	fairly	ADV
easat-3522	132	56	and	and	CCONJ
easat-3522	132	57	preserving	preserve	VERB
easat-3522	132	58	the	the	DET
easat-3522	132	59	tax	tax	NOUN
easat-3522	132	60	revenue	revenue	NOUN
easat-3522	132	61	from	from	ADP
easat-3522	132	62	loss	loss	NOUN
easat-3522	132	63	.	.	PUNCT
easat-3522	133	1	applying	apply	VERB
easat-3522	133	2	the	the	DET
easat-3522	133	3	governance	governance	NOUN
easat-3522	133	4	of	of	ADP
easat-3522	133	5	border	border	NOUN
easat-3522	133	6	crossing	crossing	NOUN
easat-3522	133	7	imports	import	NOUN
easat-3522	133	8	contributes	contribute	VERB
easat-3522	133	9	to	to	ADP
easat-3522	133	10	providing	provide	VERB
easat-3522	133	11	financial	financial	ADJ
easat-3522	133	12	resources	resource	NOUN
easat-3522	133	13	to	to	PART
easat-3522	133	14	support	support	VERB
easat-3522	133	15	the	the	DET
easat-3522	133	16	state	state	NOUN
easat-3522	133	17	's	's	PART
easat-3522	133	18	general	general	ADJ
easat-3522	133	19	budget	budget	NOUN
easat-3522	133	20	and	and	CCONJ
easat-3522	133	21	reduce	reduce	VERB
easat-3522	133	22	the	the	DET
easat-3522	133	23	phenomenon	phenomenon	NOUN
easat-3522	133	24	of	of	ADP
easat-3522	133	25	customs	custom	NOUN
easat-3522	133	26	evasion	evasion	NOUN
easat-3522	133	27	.	.	PUNCT
easat-3522	134	1	the	the	DET
easat-3522	134	2	general	general	ADJ
easat-3522	134	3	customs	customs	PROPN
easat-3522	134	4	authority	authority	NOUN
easat-3522	134	5	must	must	AUX
easat-3522	134	6	activate	activate	VERB
easat-3522	134	7	its	its	PRON
easat-3522	134	8	supervisory	supervisory	ADJ
easat-3522	134	9	apparatus	apparatus	NOUN
easat-3522	134	10	to	to	PART
easat-3522	134	11	control	control	VERB
easat-3522	134	12	border	border	NOUN
easat-3522	134	13	crossings	crossing	NOUN
easat-3522	134	14	and	and	CCONJ
easat-3522	134	15	not	not	PART
easat-3522	134	16	allow	allow	VERB
easat-3522	134	17	goods	good	NOUN
easat-3522	134	18	to	to	PART
easat-3522	134	19	enter	enter	VERB
easat-3522	134	20	and	and	CCONJ
easat-3522	134	21	exit	exit	VERB
easat-3522	134	22	without	without	ADP
easat-3522	134	23	being	be	AUX
easat-3522	134	24	subject	subject	ADJ
easat-3522	134	25	to	to	ADP
easat-3522	134	26	customs	custom	NOUN
easat-3522	134	27	tax	tax	NOUN
easat-3522	134	28	and	and	CCONJ
easat-3522	134	29	detect	detect	VERB
easat-3522	134	30	cases	case	NOUN
easat-3522	134	31	of	of	ADP
easat-3522	134	32	customs	custom	NOUN
easat-3522	134	33	evasion	evasion	NOUN
easat-3522	134	34	to	to	PART
easat-3522	134	35	raise	raise	VERB
easat-3522	134	36	customs	custom	NOUN
easat-3522	134	37	revenue	revenue	NOUN
easat-3522	134	38	rates	rate	NOUN
easat-3522	134	39	to	to	PART
easat-3522	134	40	support	support	VERB
easat-3522	134	41	the	the	DET
easat-3522	134	42	state	state	NOUN
easat-3522	134	43	's	's	PART
easat-3522	134	44	general	general	ADJ
easat-3522	134	45	budget	budget	NOUN
easat-3522	134	46	.	.	PUNCT
easat-3522	135	1	in	in	ADP
easat-3522	135	2	addition	addition	NOUN
easat-3522	135	3	to	to	ADP
easat-3522	135	4	establishing	establish	VERB
easat-3522	135	5	instructions	instruction	NOUN
easat-3522	135	6	at	at	ADP
easat-3522	135	7	border	border	NOUN
easat-3522	135	8	crossings	crossing	NOUN
easat-3522	135	9	that	that	PRON
easat-3522	135	10	prohibit	prohibit	VERB
easat-3522	135	11	interference	interference	NOUN
easat-3522	135	12	in	in	ADP
easat-3522	135	13	the	the	DET
easat-3522	135	14	work	work	NOUN
easat-3522	135	15	of	of	ADP
easat-3522	135	16	employees	employee	NOUN
easat-3522	135	17	of	of	ADP
easat-3522	135	18	the	the	DET
easat-3522	135	19	general	general	ADJ
easat-3522	135	20	tax	tax	NOUN
easat-3522	135	21	authority	authority	NOUN
easat-3522	135	22	by	by	ADP
easat-3522	135	23	employees	employee	NOUN
easat-3522	135	24	of	of	ADP
easat-3522	135	25	other	other	ADJ
easat-3522	135	26	departments	department	NOUN
easat-3522	135	27	,	,	PUNCT
easat-3522	135	28	but	but	CCONJ
easat-3522	135	29	must	must	AUX
easat-3522	135	30	cooperate	cooperate	VERB
easat-3522	135	31	with	with	ADP
easat-3522	135	32	them	they	PRON
easat-3522	135	33	in	in	ADP
easat-3522	135	34	order	order	NOUN
easat-3522	135	35	to	to	PART
easat-3522	135	36	collect	collect	VERB
easat-3522	135	37	customs	custom	NOUN
easat-3522	135	38	and	and	CCONJ
easat-3522	135	39	other	other	ADJ
easat-3522	135	40	taxes	taxis	NOUN
easat-3522	135	41	,	,	PUNCT
easat-3522	135	42	restore	restore	VERB
easat-3522	135	43	the	the	DET
easat-3522	135	44	system	system	NOUN
easat-3522	135	45	of	of	ADP
easat-3522	135	46	import	import	NOUN
easat-3522	135	47	and	and	CCONJ
easat-3522	135	48	export	export	NOUN
easat-3522	135	49	licenses	license	NOUN
easat-3522	135	50	,	,	PUNCT
easat-3522	135	51	and	and	CCONJ
easat-3522	135	52	open	open	ADJ
easat-3522	135	53	documentary	documentary	NOUN
easat-3522	135	54	credit	credit	NOUN
easat-3522	135	55	for	for	ADP
easat-3522	135	56	foreign	foreign	ADJ
easat-3522	135	57	transfer	transfer	NOUN
easat-3522	135	58	purposes	purpose	NOUN
easat-3522	135	59	.	.	PUNCT
easat-3522	136	1	copyright	copyright	NOUN
easat-3522	136	2	:	:	PUNCT
easat-3522	136	3	©	©	PROPN
easat-3522	136	4	2024	2024	NUM
easat-3522	136	5	by	by	ADP
easat-3522	136	6	the	the	DET
easat-3522	136	7	authors	author	NOUN
easat-3522	136	8	.	.	PUNCT
easat-3522	137	1	this	this	DET
easat-3522	137	2	article	article	NOUN
easat-3522	137	3	is	be	AUX
easat-3522	137	4	an	an	DET
easat-3522	137	5	open	open	ADJ
easat-3522	137	6	access	access	NOUN
easat-3522	137	7	article	article	NOUN
easat-3522	137	8	distributed	distribute	VERB
easat-3522	137	9	under	under	ADP
easat-3522	137	10	the	the	DET
easat-3522	137	11	terms	term	NOUN
easat-3522	137	12	and	and	CCONJ
easat-3522	137	13	conditions	condition	NOUN
easat-3522	137	14	of	of	ADP
easat-3522	137	15	the	the	DET
easat-3522	137	16	creative	creative	ADJ
easat-3522	137	17	commons	common	NOUN
easat-3522	137	18	attribution	attribution	NOUN
easat-3522	137	19	(	(	PUNCT
easat-3522	137	20	cc	cc	NOUN
easat-3522	137	21	by	by	ADP
easat-3522	137	22	)	)	PUNCT
easat-3522	137	23	license	license	NOUN
easat-3522	137	24	(	(	PUNCT
easat-3522	137	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3522	137	26	)	)	PUNCT
easat-3522	137	27	.	.	PUNCT
easat-3522	138	1	references	reference	NOUN
easat-3522	138	2	laws	law	NOUN
easat-3522	138	3	and	and	CCONJ
easat-3522	138	4	regulations	regulation	NOUN
easat-3522	138	5	:	:	PUNCT
easat-3522	139	1	[	[	X
easat-3522	139	2	1	1	X
easat-3522	139	3	]	]	PUNCT
easat-3522	139	4	the	the	DET
easat-3522	139	5	financial	financial	ADJ
easat-3522	139	6	management	management	NOUN
easat-3522	139	7	and	and	CCONJ
easat-3522	139	8	public	public	ADJ
easat-3522	139	9	debt	debt	NOUN
easat-3522	139	10	law	law	NOUN
easat-3522	139	11	no	no	INTJ
easat-3522	139	12	.	.	PUNCT
easat-3522	140	1	(	(	PUNCT
easat-3522	140	2	95	95	NUM
easat-3522	140	3	)	)	PUNCT
easat-3522	140	4	of	of	ADP
easat-3522	140	5	2004	2004	NUM
easat-3522	140	6	.	.	PUNCT
easat-3522	141	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3522	141	2	7049	7049	NUM
easat-3522	141	3	edelweiss	edelweiss	PROPN
easat-3522	141	4	applied	apply	VERB
easat-3522	141	5	science	science	NOUN
easat-3522	141	6	and	and	CCONJ
easat-3522	141	7	technology	technology	NOUN
easat-3522	141	8	issn	issn	PROPN
easat-3522	141	9	:	:	PUNCT
easat-3522	141	10	2576	2576	NUM
easat-3522	141	11	-	-	SYM
easat-3522	141	12	8484	8484	NUM
easat-3522	141	13	vol	vol	NOUN
easat-3522	141	14	.	.	PROPN
easat-3522	141	15	8	8	NUM
easat-3522	141	16	,	,	PUNCT
easat-3522	141	17	no	no	INTJ
easat-3522	141	18	.	.	NOUN
easat-3522	141	19	6	6	NUM
easat-3522	141	20	:	:	SYM
easat-3522	141	21	7039	7039	NUM
easat-3522	141	22	-	-	SYM
easat-3522	141	23	7049	7049	NUM
easat-3522	141	24	,	,	PUNCT
easat-3522	141	25	2024	2024	NUM
easat-3522	141	26	doi	doi	NOUN
easat-3522	141	27	:	:	PUNCT
easat-3522	141	28	10.55214/25768484.v8i6.3522	10.55214/25768484.v8i6.3522	NUM
easat-3522	141	29	©	©	PROPN
easat-3522	141	30	2024	2024	NUM
easat-3522	141	31	by	by	ADP
easat-3522	141	32	the	the	DET
easat-3522	141	33	authors	author	NOUN
easat-3522	141	34	;	;	PUNCT
easat-3522	141	35	licensee	licensee	PROPN
easat-3522	141	36	learning	learning	NOUN
easat-3522	141	37	gate	gate	NOUN
easat-3522	142	1	[	[	X
easat-3522	142	2	2	2	NUM
easat-3522	142	3	]	]	X
easat-3522	142	4	akymenko	akymenko	ADJ
easat-3522	142	5	,	,	PUNCT
easat-3522	142	6	o.	o.	PROPN
easat-3522	142	7	,	,	PUNCT
easat-3522	142	8	&	&	CCONJ
easat-3522	142	9	akymenko	akymenko	PROPN
easat-3522	142	10	,	,	PUNCT
easat-3522	142	11	v.	v.	PROPN
easat-3522	142	12	(	(	PUNCT
easat-3522	142	13	2022	2022	NUM
easat-3522	142	14	)	)	PUNCT
easat-3522	142	15	.	.	PUNCT
easat-3522	143	1	аrchitecture	аrchitecture	NOUN
easat-3522	143	2	of	of	ADP
easat-3522	143	3	foreign	foreign	ADJ
easat-3522	143	4	economic	economic	ADJ
easat-3522	143	5	activities	activity	NOUN
easat-3522	143	6	:	:	PUNCT
easat-3522	143	7	the	the	DET
easat-3522	143	8	influence	influence	NOUN
easat-3522	143	9	of	of	ADP
easat-3522	143	10	the	the	DET
easat-3522	143	11	tax	tax	NOUN
easat-3522	143	12	component	component	NOUN
easat-3522	143	13	on	on	ADP
easat-3522	143	14	the	the	DET
easat-3522	143	15	formation	formation	NOUN
easat-3522	143	16	of	of	ADP
easat-3522	143	17	the	the	DET
easat-3522	143	18	mechanism	mechanism	NOUN
easat-3522	143	19	for	for	ADP
easat-3522	143	20	regulating	regulate	VERB
easat-3522	143	21	the	the	DET
easat-3522	143	22	foreign	foreign	ADJ
easat-3522	143	23	economic	economic	ADJ
easat-3522	143	24	activities	activity	NOUN
easat-3522	143	25	of	of	ADP
easat-3522	143	26	the	the	DET
easat-3522	143	27	state	state	NOUN
easat-3522	143	28	in	in	ADP
easat-3522	143	29	the	the	DET
easat-3522	143	30	conditions	condition	NOUN
easat-3522	143	31	of	of	ADP
easat-3522	143	32	war	war	NOUN
easat-3522	143	33	.	.	PUNCT
easat-3522	144	1	[	[	X
easat-3522	144	2	3	3	NUM
easat-3522	144	3	]	]	X
easat-3522	144	4	young	young	ADJ
easat-3522	144	5	,	,	PUNCT
easat-3522	144	6	r.	r.	PROPN
easat-3522	144	7	d.	d.	PROPN
easat-3522	144	8	(	(	PUNCT
easat-3522	144	9	2003	2003	NUM
easat-3522	144	10	)	)	PUNCT
easat-3522	144	11	.	.	PUNCT
easat-3522	145	1	performance	performance	NOUN
easat-3522	145	2	-	-	PUNCT
easat-3522	145	3	based	base	VERB
easat-3522	145	4	budget	budget	NOUN
easat-3522	145	5	systems	system	NOUN
easat-3522	145	6	.	.	PUNCT
easat-3522	146	1	public	public	ADJ
easat-3522	146	2	policy	policy	NOUN
easat-3522	146	3	and	and	CCONJ
easat-3522	146	4	practice	practice	NOUN
easat-3522	146	5	,	,	PUNCT
easat-3522	146	6	2(2	2(2	NUM
easat-3522	146	7	)	)	PUNCT
easat-3522	146	8	,	,	PUNCT
easat-3522	146	9	11	11	NUM
easat-3522	146	10	-	-	SYM
easat-3522	146	11	24	24	NUM
easat-3522	146	12	.	.	PUNCT
easat-3522	146	13	mohamud	mohamud	PROPN
easat-3522	146	14	,	,	PUNCT
easat-3522	146	15	a.	a.	NOUN
easat-3522	146	16	a.	a.	PROPN
easat-3522	146	17	,	,	PUNCT
easat-3522	146	18	&	&	CCONJ
easat-3522	146	19	isak	isak	PROPN
easat-3522	146	20	,	,	PUNCT
easat-3522	146	21	n.	n.	PROPN
easat-3522	146	22	n.	n.	PROPN
easat-3522	146	23	(	(	PUNCT
easat-3522	146	24	2019	2019	NUM
easat-3522	146	25	)	)	PUNCT
easat-3522	146	26	.	.	PUNCT
easat-3522	147	1	reforming	reform	VERB
easat-3522	147	2	the	the	DET
easat-3522	147	3	tax	tax	NOUN
easat-3522	147	4	system	system	NOUN
easat-3522	147	5	of	of	ADP
easat-3522	147	6	the	the	DET
easat-3522	147	7	federal	federal	ADJ
easat-3522	147	8	government	government	NOUN
easat-3522	147	9	of	of	ADP
easat-3522	147	10	somalia	somalia	PROPN
easat-3522	147	11	.	.	PUNCT
easat-3522	148	1	journal	journal	PROPN
easat-3522	148	2	of	of	ADP
easat-3522	148	3	tax	tax	PROPN
easat-3522	148	4	administration	administration	NOUN
easat-3522	148	5	,	,	PUNCT
easat-3522	148	6	5(2	5(2	NUM
easat-3522	148	7	)	)	PUNCT
easat-3522	148	8	,	,	PUNCT
easat-3522	148	9	125	125	NUM
easat-3522	148	10	-	-	SYM
easat-3522	148	11	137	137	NUM
easat-3522	148	12	[	[	SYM
easat-3522	148	13	4	4	NUM
easat-3522	148	14	]	]	X
easat-3522	148	15	bird	bird	NOUN
easat-3522	148	16	,	,	PUNCT
easat-3522	148	17	r.	r.	PROPN
easat-3522	148	18	m.	m.	PROPN
easat-3522	148	19	,	,	PUNCT
easat-3522	148	20	&	&	CCONJ
easat-3522	148	21	zolt	zolt	PROPN
easat-3522	148	22	,	,	PUNCT
easat-3522	148	23	e.	e.	PROPN
easat-3522	148	24	m.	m.	PROPN
easat-3522	148	25	(	(	PUNCT
easat-3522	148	26	2008	2008	NUM
easat-3522	148	27	)	)	PUNCT
easat-3522	148	28	.	.	PUNCT
easat-3522	149	1	technology	technology	NOUN
easat-3522	149	2	and	and	CCONJ
easat-3522	149	3	taxation	taxation	NOUN
easat-3522	149	4	in	in	ADP
easat-3522	149	5	developing	develop	VERB
easat-3522	149	6	countries	country	NOUN
easat-3522	149	7	:	:	PUNCT
easat-3522	149	8	from	from	ADP
easat-3522	149	9	hand	hand	NOUN
easat-3522	149	10	to	to	PART
easat-3522	149	11	mouse	mouse	VERB
easat-3522	149	12	.	.	PUNCT
easat-3522	150	1	national	national	ADJ
easat-3522	150	2	tax	tax	PROPN
easat-3522	150	3	journal	journal	PROPN
easat-3522	150	4	,	,	PUNCT
easat-3522	150	5	61(4	61(4	NUM
easat-3522	150	6	)	)	PUNCT
easat-3522	150	7	,	,	PUNCT
easat-3522	150	8	791	791	NUM
easat-3522	150	9	-	-	SYM
easat-3522	150	10	821	821	NUM
easat-3522	150	11	.	.	PUNCT
easat-3522	151	1	[	[	X
easat-3522	151	2	5	5	NUM
easat-3522	151	3	]	]	X
easat-3522	151	4	al	al	PROPN
easat-3522	151	5	-	-	PUNCT
easat-3522	151	6	naghi	naghi	PROPN
easat-3522	151	7	,	,	PUNCT
easat-3522	151	8	h.	h.	PROPN
easat-3522	151	9	a.-s	a.-s	PROPN
easat-3522	151	10	.	.	PUNCT
easat-3522	152	1	,	,	PUNCT
easat-3522	152	2	hassan	hassan	PROPN
easat-3522	152	3	,	,	PUNCT
easat-3522	152	4	k.	k.	PROPN
easat-3522	152	5	s.	s.	PROPN
easat-3522	152	6	,	,	PUNCT
easat-3522	152	7	&	&	CCONJ
easat-3522	152	8	maati	maati	PROPN
easat-3522	152	9	,	,	PUNCT
easat-3522	152	10	m.	m.	PROPN
easat-3522	152	11	k.	k.	PROPN
easat-3522	152	12	(	(	PUNCT
easat-3522	152	13	2023	2023	NUM
easat-3522	152	14	)	)	PUNCT
easat-3522	152	15	.	.	PUNCT
easat-3522	153	1	the	the	DET
easat-3522	153	2	impact	impact	NOUN
easat-3522	153	3	of	of	ADP
easat-3522	153	4	tax	tax	NOUN
easat-3522	153	5	inspection	inspection	NOUN
easat-3522	153	6	performance	performance	NOUN
easat-3522	153	7	levels	level	NOUN
easat-3522	153	8	on	on	ADP
easat-3522	153	9	the	the	DET
easat-3522	153	10	quality	quality	NOUN
easat-3522	153	11	of	of	ADP
easat-3522	153	12	inspection	inspection	NOUN
easat-3522	153	13	in	in	ADP
easat-3522	153	14	light	light	NOUN
easat-3522	153	15	of	of	ADP
easat-3522	153	16	tax	tax	NOUN
easat-3522	153	17	governance	governance	NOUN
easat-3522	153	18	:	:	PUNCT
easat-3522	153	19	a	a	DET
easat-3522	153	20	field	field	NOUN
easat-3522	153	21	study	study	NOUN
easat-3522	153	22	.	.	PUNCT
easat-3522	154	1	egyptian	egyptian	ADJ
easat-3522	154	2	journal	journal	PROPN
easat-3522	154	3	of	of	ADP
easat-3522	154	4	business	business	NOUN
easat-3522	154	5	studies	study	NOUN
easat-3522	154	6	,	,	PUNCT
easat-3522	154	7	volume	volume	NOUN
easat-3522	154	8	47	47	NUM
easat-3522	154	9	,	,	PUNCT
easat-3522	154	10	issue	issue	NOUN
easat-3522	154	11	3	3	NUM
easat-3522	154	12	,	,	PUNCT
easat-3522	154	13	pp	pp	ADJ
easat-3522	154	14	.	.	PUNCT
easat-3522	155	1	130	130	NUM
easat-3522	155	2	-	-	SYM
easat-3522	155	3	161	161	NUM
easat-3522	155	4	.	.	PUNCT
easat-3522	156	1	[	[	X
easat-3522	156	2	6	6	NUM
easat-3522	156	3	]	]	X
easat-3522	156	4	maidani	maidani	X
easat-3522	156	5	,	,	PUNCT
easat-3522	156	6	m.	m.	NOUN
easat-3522	156	7	a.	a.	PROPN
easat-3522	156	8	,	,	PUNCT
easat-3522	156	9	&	&	CCONJ
easat-3522	156	10	obaid	obaid	PROPN
easat-3522	156	11	,	,	PUNCT
easat-3522	156	12	s.	s.	PROPN
easat-3522	156	13	m.	m.	PROPN
easat-3522	156	14	(	(	PUNCT
easat-3522	156	15	2023	2023	NUM
easat-3522	156	16	)	)	PUNCT
easat-3522	156	17	.	.	PUNCT
easat-3522	157	1	the	the	DET
easat-3522	157	2	role	role	NOUN
easat-3522	157	3	of	of	ADP
easat-3522	157	4	tax	tax	NOUN
easat-3522	157	5	governance	governance	NOUN
easat-3522	157	6	as	as	ADP
easat-3522	157	7	an	an	DET
easat-3522	157	8	intermediary	intermediary	ADJ
easat-3522	157	9	variable	variable	NOUN
easat-3522	157	10	between	between	ADP
easat-3522	157	11	information	information	NOUN
easat-3522	157	12	systems	system	NOUN
easat-3522	157	13	and	and	CCONJ
easat-3522	157	14	reducing	reduce	VERB
easat-3522	157	15	tax	tax	NOUN
easat-3522	157	16	evasion	evasion	NOUN
easat-3522	157	17	at	at	ADP
easat-3522	157	18	the	the	DET
easat-3522	157	19	income	income	NOUN
easat-3522	157	20	tax	tax	NOUN
easat-3522	157	21	department	department	NOUN
easat-3522	157	22	in	in	ADP
easat-3522	157	23	the	the	DET
easat-3522	157	24	west	west	PROPN
easat-3522	157	25	bank	bank	PROPN
easat-3522	157	26	from	from	ADP
easat-3522	157	27	the	the	DET
easat-3522	157	28	perspective	perspective	NOUN
easat-3522	157	29	of	of	ADP
easat-3522	157	30	its	its	PRON
easat-3522	157	31	employees	employee	NOUN
easat-3522	157	32	.	.	PUNCT
easat-3522	157	33	.	.	PUNCT
easat-3522	158	1	al	al	PROPN
easat-3522	158	2	-	-	PUNCT
easat-3522	158	3	quds	quds	PROPN
easat-3522	158	4	open	open	PROPN
easat-3522	158	5	university	university	PROPN
easat-3522	158	6	journal	journal	NOUN
easat-3522	158	7	for	for	ADP
easat-3522	158	8	administrative	administrative	ADJ
easat-3522	158	9	and	and	CCONJ
easat-3522	158	10	economic	economic	ADJ
easat-3522	158	11	research	research	NOUN
easat-3522	158	12	and	and	CCONJ
easat-3522	158	13	studies	study	NOUN
easat-3522	158	14	,	,	PUNCT
easat-3522	158	15	issue	issue	NOUN
easat-3522	158	16	1	1	NUM
easat-3522	158	17	,	,	PUNCT
easat-3522	158	18	pp	pp	ADJ
easat-3522	158	19	.	.	PUNCT
easat-3522	159	1	18	18	NUM
easat-3522	159	2	-	-	SYM
easat-3522	159	3	43	43	NUM
easat-3522	159	4	.	.	PUNCT
easat-3522	160	1	[	[	X
easat-3522	160	2	7	7	NUM
easat-3522	160	3	]	]	X
easat-3522	160	4	mohi	mohi	PROPN
easat-3522	160	5	,	,	PUNCT
easat-3522	160	6	b.	b.	PROPN
easat-3522	160	7	h.	h.	PROPN
easat-3522	160	8	(	(	PUNCT
easat-3522	160	9	2019	2019	NUM
easat-3522	160	10	)	)	PUNCT
easat-3522	160	11	.	.	PUNCT
easat-3522	161	1	consistency	consistency	NOUN
easat-3522	161	2	between	between	ADP
easat-3522	161	3	customs	custom	NOUN
easat-3522	161	4	taxes	taxis	NOUN
easat-3522	161	5	and	and	CCONJ
easat-3522	161	6	the	the	DET
easat-3522	161	7	exchange	exchange	NOUN
easat-3522	161	8	rate	rate	NOUN
easat-3522	161	9	and	and	CCONJ
easat-3522	161	10	their	their	PRON
easat-3522	161	11	implications	implication	NOUN
easat-3522	161	12	for	for	ADP
easat-3522	161	13	the	the	DET
easat-3522	161	14	trade	trade	NOUN
easat-3522	161	15	balance	balance	NOUN
easat-3522	161	16	in	in	ADP
easat-3522	161	17	iraq	iraq	PROPN
easat-3522	161	18	.	.	PUNCT
easat-3522	162	1	master	master	NOUN
easat-3522	162	2	's	's	PART
easat-3522	162	3	thesis	thesis	NOUN
easat-3522	162	4	,	,	PUNCT
easat-3522	162	5	university	university	NOUN
easat-3522	162	6	of	of	ADP
easat-3522	162	7	baghdad	baghdad	PROPN
easat-3522	162	8	,	,	PUNCT
easat-3522	162	9	college	college	NOUN
easat-3522	162	10	of	of	ADP
easat-3522	162	11	administration	administration	NOUN
easat-3522	162	12	and	and	CCONJ
easat-3522	162	13	economics	economic	NOUN
easat-3522	162	14	.	.	PUNCT
easat-3522	163	1	baghdad	baghdad	PROPN
easat-3522	163	2	.	.	PUNCT
easat-3522	164	1	[	[	X
easat-3522	164	2	8	8	NUM
easat-3522	164	3	]	]	X
easat-3522	164	4	cobacho	cobacho	PROPN
easat-3522	164	5	,	,	PUNCT
easat-3522	164	6	b.	b.	PROPN
easat-3522	164	7	,	,	PUNCT
easat-3522	164	8	caballero	caballero	PROPN
easat-3522	164	9	,	,	PUNCT
easat-3522	164	10	r.	r.	PROPN
easat-3522	164	11	,	,	PUNCT
easat-3522	164	12	gonzález	gonzález	PROPN
easat-3522	164	13	,	,	PUNCT
easat-3522	164	14	m.	m.	NOUN
easat-3522	164	15	,	,	PUNCT
easat-3522	164	16	&	&	CCONJ
easat-3522	164	17	molina	molina	PROPN
easat-3522	164	18	,	,	PUNCT
easat-3522	164	19	j.	j.	PROPN
easat-3522	164	20	(	(	PUNCT
easat-3522	164	21	2010	2010	NUM
easat-3522	164	22	)	)	PUNCT
easat-3522	164	23	.	.	PUNCT
easat-3522	165	1	planning	plan	VERB
easat-3522	165	2	federal	federal	ADJ
easat-3522	165	3	public	public	ADJ
easat-3522	165	4	investment	investment	NOUN
easat-3522	165	5	in	in	ADP
easat-3522	165	6	mexico	mexico	NOUN
easat-3522	165	7	using	use	VERB
easat-3522	165	8	multiobjective	multiobjective	ADJ
easat-3522	165	9	decision	decision	NOUN
easat-3522	165	10	making	making	NOUN
easat-3522	165	11	.	.	PUNCT
easat-3522	166	1	journal	journal	NOUN
easat-3522	166	2	of	of	ADP
easat-3522	166	3	the	the	DET
easat-3522	166	4	operational	operational	ADJ
easat-3522	166	5	research	research	NOUN
easat-3522	166	6	society	society	NOUN
easat-3522	166	7	,	,	PUNCT
easat-3522	166	8	61(9	61(9	NOUN
easat-3522	166	9	)	)	PUNCT
easat-3522	166	10	,	,	PUNCT
easat-3522	166	11	1328-1339.sheikh	1328-1339.sheikh	NUM
easat-3522	166	12	ali	ali	PROPN
easat-3522	166	13	,	,	PUNCT
easat-3522	166	14	k.	k.	PROPN
easat-3522	166	15	a.	a.	PROPN
easat-3522	166	16	(	(	PUNCT
easat-3522	166	17	2016	2016	NUM
easat-3522	166	18	)	)	PUNCT
easat-3522	166	19	.	.	PUNCT
easat-3522	167	1	the	the	DET
easat-3522	167	2	delayed	delay	VERB
easat-3522	167	3	emergence	emergence	NOUN
easat-3522	167	4	of	of	ADP
easat-3522	167	5	the	the	DET
easat-3522	167	6	palestinian	palestinian	ADJ
easat-3522	167	7	value	value	NOUN
easat-3522	167	8	-	-	PUNCT
easat-3522	167	9	added	add	VERB
easat-3522	167	10	tax	tax	NOUN
easat-3522	167	11	law	law	NOUN
easat-3522	167	12	and	and	CCONJ
easat-3522	167	13	its	its	PRON
easat-3522	167	14	impact	impact	NOUN
easat-3522	167	15	on	on	ADP
easat-3522	167	16	revenues	revenue	NOUN
easat-3522	167	17	,	,	PUNCT
easat-3522	167	18	published	publish	VERB
easat-3522	167	19	master	master	NOUN
easat-3522	167	20	’s	’s	PART
easat-3522	167	21	thesis	thesis	NOUN
easat-3522	167	22	.	.	PUNCT
easat-3522	168	1	an	an	DET
easat-3522	168	2	-	-	PUNCT
easat-3522	168	3	najah	najah	ADJ
easat-3522	168	4	national	national	ADJ
easat-3522	168	5	university	university	PROPN
easat-3522	168	6	.	.	PUNCT
easat-3522	169	1	nablus	nablus	PROPN
easat-3522	169	2	,	,	PUNCT
easat-3522	169	3	palestine	palestine	PROPN
easat-3522	169	4	.	.	PUNCT
easat-3522	170	1	[	[	X
easat-3522	170	2	9	9	NUM
easat-3522	170	3	]	]	X
easat-3522	170	4	czyżowicz	czyżowicz	NOUN
easat-3522	170	5	,	,	PUNCT
easat-3522	170	6	w.	w.	NOUN
easat-3522	170	7	(	(	PUNCT
easat-3522	170	8	2021	2021	NUM
easat-3522	170	9	)	)	PUNCT
easat-3522	170	10	.	.	PUNCT
easat-3522	171	1	palmyra	palmyra	PROPN
easat-3522	171	2	customs	customs	PROPN
easat-3522	171	3	tariff	tariff	NOUN
easat-3522	171	4	and	and	CCONJ
easat-3522	171	5	modern	modern	ADJ
easat-3522	171	6	rules	rule	NOUN
easat-3522	171	7	of	of	ADP
easat-3522	171	8	customs	custom	NOUN
easat-3522	171	9	duties	duty	NOUN
easat-3522	171	10	and	and	CCONJ
easat-3522	171	11	taxes	taxis	NOUN
easat-3522	171	12	collection	collection	NOUN
easat-3522	171	13	.	.	PUNCT
easat-3522	172	1	tax	tax	NOUN
easat-3522	172	2	advisory‐tax	advisory‐tax	PROPN
easat-3522	172	3	studies	studies	PROPN
easat-3522	172	4	institute	institute	PROPN
easat-3522	172	5	bulletin	bulletin	PROPN
easat-3522	172	6	,	,	PUNCT
easat-3522	172	7	9(301	9(301	PROPN
easat-3522	172	8	)	)	PUNCT
easat-3522	172	9	,	,	PUNCT
easat-3522	172	10	40	40	NUM
easat-3522	172	11	-	-	SYM
easat-3522	172	12	52	52	NUM
easat-3522	172	13	.	.	PUNCT
easat-3522	173	1	[	[	X
easat-3522	173	2	10	10	NUM
easat-3522	173	3	]	]	X
easat-3522	173	4	gombár	gombár	ADJ
easat-3522	173	5	,	,	PUNCT
easat-3522	173	6	m.	m.	NOUN
easat-3522	173	7	,	,	PUNCT
easat-3522	173	8	korauš	korauš	PROPN
easat-3522	173	9	,	,	PUNCT
easat-3522	173	10	a.	a.	NOUN
easat-3522	173	11	,	,	PUNCT
easat-3522	173	12	vagaská	vagaská	NOUN
easat-3522	173	13	,	,	PUNCT
easat-3522	173	14	a.	a.	NOUN
easat-3522	173	15	,	,	PUNCT
easat-3522	173	16	&	&	CCONJ
easat-3522	173	17	tóth	tóth	PROPN
easat-3522	173	18	,	,	PUNCT
easat-3522	173	19	š	š	PROPN
easat-3522	173	20	.	.	PUNCT
easat-3522	173	21	(	(	PUNCT
easat-3522	173	22	2022	2022	NUM
easat-3522	173	23	)	)	PUNCT
easat-3522	173	24	.	.	PUNCT
easat-3522	174	1	analytical	analytical	ADJ
easat-3522	174	2	view	view	NOUN
easat-3522	174	3	on	on	ADP
easat-3522	174	4	the	the	DET
easat-3522	174	5	sustainable	sustainable	ADJ
easat-3522	174	6	development	development	NOUN
easat-3522	174	7	of	of	ADP
easat-3522	174	8	tax	tax	NOUN
easat-3522	174	9	and	and	CCONJ
easat-3522	174	10	customs	customs	PROPN
easat-3522	174	11	administration	administration	NOUN
easat-3522	174	12	in	in	ADP
easat-3522	174	13	the	the	DET
easat-3522	174	14	context	context	NOUN
easat-3522	174	15	of	of	ADP
easat-3522	174	16	selected	select	VERB
easat-3522	174	17	groups	group	NOUN
easat-3522	174	18	of	of	ADP
easat-3522	174	19	the	the	DET
easat-3522	174	20	population	population	NOUN
easat-3522	174	21	of	of	ADP
easat-3522	174	22	the	the	DET
easat-3522	174	23	slovak	slovak	ADJ
easat-3522	174	24	republic	republic	NOUN
easat-3522	174	25	.	.	PUNCT
easat-3522	175	1	sustainability	sustainability	NOUN
easat-3522	175	2	,	,	PUNCT
easat-3522	175	3	14(3	14(3	NUM
easat-3522	175	4	)	)	PUNCT
easat-3522	175	5	,	,	PUNCT
easat-3522	175	6	1891	1891	NUM
easat-3522	176	1	[	[	X
easat-3522	176	2	11	11	NUM
easat-3522	176	3	]	]	PUNCT
easat-3522	176	4	isaac	isaac	PROPN
easat-3522	176	5	,	,	PUNCT
easat-3522	176	6	n.	n.	PROPN
easat-3522	176	7	n.	n.	PROPN
easat-3522	176	8	,	,	PUNCT
easat-3522	176	9	&	&	CCONJ
easat-3522	176	10	lilian	lilian	PROPN
easat-3522	176	11	,	,	PUNCT
easat-3522	176	12	l.	l.	PROPN
easat-3522	176	13	(	(	PUNCT
easat-3522	176	14	2010	2010	NUM
easat-3522	176	15	)	)	PUNCT
easat-3522	176	16	.	.	PUNCT
easat-3522	177	1	automation	automation	NOUN
easat-3522	177	2	and	and	CCONJ
easat-3522	177	3	customs	customs	PROPN
easat-3522	177	4	tax	tax	NOUN
easat-3522	177	5	administration	administration	NOUN
easat-3522	177	6	:	:	PUNCT
easat-3522	177	7	empirical	empirical	ADJ
easat-3522	177	8	evidence	evidence	NOUN
easat-3522	177	9	from	from	ADP
easat-3522	177	10	uganda	uganda	PROPN
easat-3522	177	11	.	.	PUNCT
easat-3522	178	1	african	african	ADJ
easat-3522	178	2	journal	journal	PROPN
easat-3522	178	3	of	of	ADP
easat-3522	178	4	business	business	NOUN
easat-3522	178	5	management	management	NOUN
easat-3522	178	6	,	,	PUNCT
easat-3522	178	7	4(11	4(11	NUM
easat-3522	178	8	)	)	PUNCT
easat-3522	178	9	,	,	PUNCT
easat-3522	178	10	2241	2241	NUM
easat-3522	178	11	.	.	PUNCT
easat-3522	179	1	[	[	X
easat-3522	179	2	12	12	NUM
easat-3522	179	3	]	]	PUNCT
easat-3522	179	4	haralambides	haralambide	NOUN
easat-3522	179	5	,	,	PUNCT
easat-3522	179	6	h.	h.	PROPN
easat-3522	179	7	(	(	PUNCT
easat-3522	179	8	2017	2017	NUM
easat-3522	179	9	)	)	PUNCT
easat-3522	179	10	.	.	PUNCT
easat-3522	180	1	globalization	globalization	NOUN
easat-3522	180	2	,	,	PUNCT
easat-3522	180	3	public	public	ADJ
easat-3522	180	4	sector	sector	NOUN
easat-3522	180	5	reform	reform	NOUN
easat-3522	180	6	,	,	PUNCT
easat-3522	180	7	and	and	CCONJ
easat-3522	180	8	the	the	DET
easat-3522	180	9	role	role	NOUN
easat-3522	180	10	of	of	ADP
easat-3522	180	11	ports	port	NOUN
easat-3522	180	12	in	in	ADP
easat-3522	180	13	international	international	ADJ
easat-3522	180	14	supply	supply	NOUN
easat-3522	180	15	chains	chain	NOUN
easat-3522	180	16	.	.	PUNCT
easat-3522	181	1	maritime	maritime	ADJ
easat-3522	181	2	economics	economics	PROPN
easat-3522	181	3	&	&	CCONJ
easat-3522	181	4	logistics	logistic	NOUN
easat-3522	181	5	,	,	PUNCT
easat-3522	181	6	19	19	NUM
easat-3522	181	7	,	,	PUNCT
easat-3522	181	8	1	1	NUM
easat-3522	181	9	-	-	SYM
easat-3522	181	10	51	51	NUM
easat-3522	181	11	.	.	PUNCT
easat-3522	182	1	[	[	X
easat-3522	182	2	13	13	NUM
easat-3522	182	3	]	]	PUNCT
easat-3522	182	4	world	world	PROPN
easat-3522	182	5	bank	bank	PROPN
easat-3522	182	6	.	.	PUNCT
easat-3522	183	1	(	(	PUNCT
easat-3522	183	2	2020	2020	NUM
easat-3522	183	3	)	)	PUNCT
easat-3522	183	4	.	.	PUNCT
easat-3522	184	1	covid-19	covid-19	PROPN
easat-3522	184	2	revenue	revenue	NOUN
easat-3522	184	3	administration	administration	NOUN
easat-3522	184	4	implications	implication	NOUN
easat-3522	184	5	:	:	PUNCT
easat-3522	184	6	potential	potential	ADJ
easat-3522	184	7	tax	tax	NOUN
easat-3522	184	8	administration	administration	NOUN
easat-3522	184	9	and	and	CCONJ
easat-3522	184	10	customs	custom	NOUN
easat-3522	184	11	measures	measure	NOUN
easat-3522	184	12	to	to	PART
easat-3522	184	13	respond	respond	VERB
easat-3522	184	14	to	to	ADP
easat-3522	184	15	the	the	DET
easat-3522	184	16	crisis	crisis	NOUN
easat-3522	184	17	.	.	PUNCT
easat-3522	185	1	world	world	PROPN
easat-3522	185	2	bank	bank	PROPN
easat-3522	186	1	[	[	X
easat-3522	186	2	14	14	NUM
easat-3522	186	3	]	]	PUNCT
easat-3522	186	4	azcárraga	azcárraga	NOUN
easat-3522	186	5	,	,	PUNCT
easat-3522	186	6	a.	a.	NOUN
easat-3522	186	7	a.	a.	NOUN
easat-3522	186	8	p.	p.	PROPN
easat-3522	186	9	,	,	PUNCT
easat-3522	186	10	&	&	CCONJ
easat-3522	186	11	san	san	PROPN
easat-3522	186	12	juan	juan	PROPN
easat-3522	186	13	,	,	PUNCT
easat-3522	186	14	r.	r.	PROPN
easat-3522	186	15	(	(	PUNCT
easat-3522	186	16	2022	2022	NUM
easat-3522	186	17	)	)	PUNCT
easat-3522	186	18	.	.	PUNCT
easat-3522	187	1	strengthening	strengthen	VERB
easat-3522	187	2	the	the	DET
easat-3522	187	3	core	core	ADJ
easat-3522	187	4	customs	custom	NOUN
easat-3522	187	5	processes	process	NOUN
easat-3522	187	6	through	through	ADP
easat-3522	187	7	integrated	integrate	VERB
easat-3522	187	8	risk	risk	NOUN
easat-3522	187	9	management	management	NOUN
easat-3522	187	10	.	.	PUNCT
easat-3522	188	1	strengthening	strengthen	VERB
easat-3522	188	2	customs	custom	NOUN
easat-3522	188	3	administration	administration	NOUN
easat-3522	188	4	in	in	ADP
easat-3522	188	5	a	a	DET
easat-3522	188	6	changing	change	VERB
easat-3522	188	7	world	world	NOUN
easat-3522	188	8	,	,	PUNCT
easat-3522	188	9	131	131	NUM
easat-3522	188	10	[	[	SYM
easat-3522	188	11	15	15	NUM
easat-3522	188	12	]	]	X
easat-3522	188	13	penner	penner	PROPN
easat-3522	188	14	,	,	PUNCT
easat-3522	188	15	r.	r.	PROPN
easat-3522	188	16	g.	g.	PROPN
easat-3522	188	17	(	(	PUNCT
easat-3522	188	18	2002	2002	NUM
easat-3522	188	19	)	)	PUNCT
easat-3522	188	20	.	.	PUNCT
easat-3522	189	1	dealing	deal	VERB
easat-3522	189	2	with	with	ADP
easat-3522	189	3	uncertain	uncertain	ADJ
easat-3522	189	4	budget	budget	NOUN
easat-3522	189	5	forecasts	forecast	NOUN
easat-3522	189	6	.	.	PUNCT
easat-3522	190	1	public	public	ADJ
easat-3522	190	2	budgeting	budgeting	PROPN
easat-3522	190	3	&	&	CCONJ
easat-3522	190	4	finance	finance	NOUN
easat-3522	190	5	,	,	PUNCT
easat-3522	190	6	22(1	22(1	NUM
easat-3522	190	7	)	)	PUNCT
easat-3522	190	8	,	,	PUNCT
easat-3522	190	9	1	1	NUM
easat-3522	190	10	-	-	SYM
easat-3522	190	11	18	18	NUM
easat-3522	190	12	[	[	X
easat-3522	190	13	16	16	NUM
easat-3522	190	14	]	]	X
easat-3522	190	15	omido	omido	PROPN
easat-3522	190	16	,	,	PUNCT
easat-3522	190	17	r.	r.	PROPN
easat-3522	190	18	a.	a.	PROPN
easat-3522	190	19	,	,	PUNCT
easat-3522	190	20	&	&	CCONJ
easat-3522	190	21	kasibo	kasibo	PROPN
easat-3522	190	22	,	,	PUNCT
easat-3522	190	23	a.	a.	NOUN
easat-3522	190	24	(	(	PUNCT
easat-3522	190	25	2021	2021	NUM
easat-3522	190	26	)	)	PUNCT
easat-3522	190	27	.	.	PUNCT
easat-3522	191	1	influence	influence	NOUN
easat-3522	191	2	of	of	ADP
easat-3522	191	3	system	system	NOUN
easat-3522	191	4	operational	operational	ADJ
easat-3522	191	5	efficiency	efficiency	NOUN
easat-3522	191	6	on	on	ADP
easat-3522	191	7	revenue	revenue	NOUN
easat-3522	191	8	collection	collection	NOUN
easat-3522	191	9	in	in	ADP
easat-3522	191	10	kenya	kenya	PROPN
easat-3522	191	11	:	:	PUNCT
easat-3522	191	12	a	a	DET
easat-3522	191	13	case	case	NOUN
easat-3522	191	14	of	of	ADP
easat-3522	191	15	malaba	malaba	NOUN
easat-3522	191	16	border	border	NOUN
easat-3522	191	17	customs	custom	NOUN
easat-3522	191	18	office	office	NOUN
easat-3522	191	19	.	.	PUNCT
easat-3522	192	1	african	african	ADJ
easat-3522	192	2	tax	tax	NOUN
easat-3522	192	3	and	and	CCONJ
easat-3522	192	4	customs	customs	PROPN
easat-3522	192	5	review	review	NOUN
easat-3522	192	6	,	,	PUNCT
easat-3522	192	7	4(1	4(1	NOUN
easat-3522	192	8	)	)	PUNCT
easat-3522	192	9	,	,	PUNCT
easat-3522	192	10	34	34	NUM
easat-3522	192	11	-	-	SYM
easat-3522	192	12	34	34	NUM
easat-3522	192	13	.	.	PUNCT
easat-3522	193	1	[	[	X
easat-3522	193	2	17	17	NUM
easat-3522	193	3	]	]	PUNCT
easat-3522	193	4	shim	shim	NOUN
easat-3522	193	5	,	,	PUNCT
easat-3522	193	6	j.	j.	PROPN
easat-3522	193	7	k.	k.	PROPN
easat-3522	193	8	,	,	PUNCT
easat-3522	193	9	siegel	siegel	PROPN
easat-3522	193	10	,	,	PUNCT
easat-3522	193	11	j.	j.	PROPN
easat-3522	193	12	g.	g.	PROPN
easat-3522	193	13	,	,	PUNCT
easat-3522	193	14	&	&	CCONJ
easat-3522	193	15	shim	shim	NOUN
easat-3522	193	16	,	,	PUNCT
easat-3522	193	17	a.	a.	NOUN
easat-3522	193	18	i.	i.	PROPN
easat-3522	193	19	(	(	PUNCT
easat-3522	193	20	2011	2011	NUM
easat-3522	193	21	)	)	PUNCT
easat-3522	193	22	.	.	PUNCT
easat-3522	194	1	budgeting	budget	VERB
easat-3522	194	2	basics	basic	NOUN
easat-3522	194	3	and	and	CCONJ
easat-3522	194	4	beyond	beyond	ADP
easat-3522	194	5	(	(	PUNCT
easat-3522	194	6	vol	vol	NOUN
easat-3522	194	7	.	.	NOUN
easat-3522	194	8	574	574	NUM
easat-3522	194	9	)	)	PUNCT
easat-3522	194	10	.	.	PUNCT
easat-3522	195	1	john	john	PROPN
easat-3522	195	2	wiley	wiley	PROPN
easat-3522	195	3	&	&	CCONJ
easat-3522	195	4	sons	son	NOUN
easat-3522	195	5	.	.	PUNCT
easat-3522	196	1	[	[	X
easat-3522	196	2	18	18	NUM
easat-3522	196	3	]	]	X
easat-3522	196	4	içduygu	içduygu	ADJ
easat-3522	196	5	,	,	PUNCT
easat-3522	196	6	a.	a.	PROPN
easat-3522	196	7	,	,	PUNCT
easat-3522	196	8	&	&	CCONJ
easat-3522	196	9	toktas	toktas	PROPN
easat-3522	196	10	,	,	PUNCT
easat-3522	196	11	s.	s.	PROPN
easat-3522	196	12	(	(	PUNCT
easat-3522	196	13	2002	2002	NUM
easat-3522	196	14	)	)	PUNCT
easat-3522	196	15	.	.	PUNCT
easat-3522	197	1	how	how	SCONJ
easat-3522	197	2	do	do	AUX
easat-3522	197	3	smuggling	smuggling	NOUN
easat-3522	197	4	and	and	CCONJ
easat-3522	197	5	trafficking	traffic	VERB
easat-3522	197	6	operate	operate	VERB
easat-3522	197	7	via	via	ADP
easat-3522	197	8	irregular	irregular	ADJ
easat-3522	197	9	border	border	NOUN
easat-3522	197	10	crossings	crossing	NOUN
easat-3522	197	11	in	in	ADP
easat-3522	197	12	the	the	DET
easat-3522	197	13	middle	middle	PROPN
easat-3522	197	14	east	east	PROPN
easat-3522	197	15	?	?	PUNCT
easat-3522	198	1	evidence	evidence	NOUN
easat-3522	198	2	from	from	ADP
easat-3522	198	3	fieldwork	fieldwork	NOUN
easat-3522	198	4	in	in	ADP
easat-3522	198	5	turkey	turkey	PROPN
easat-3522	198	6	.	.	PUNCT
easat-3522	199	1	international	international	ADJ
easat-3522	199	2	migration	migration	NOUN
easat-3522	199	3	,	,	PUNCT
easat-3522	199	4	40(6	40(6	NOUN
easat-3522	199	5	)	)	PUNCT
easat-3522	199	6	,	,	PUNCT
easat-3522	199	7	25	25	NUM
easat-3522	199	8	-	-	SYM
easat-3522	199	9	54	54	NUM
easat-3522	199	10	.	.	PUNCT
easat-3522	200	1	[	[	X
easat-3522	200	2	19	19	NUM
easat-3522	200	3	]	]	X
easat-3522	200	4	hovey	hovey	PROPN
easat-3522	200	5	,	,	PUNCT
easat-3522	200	6	h.	h.	PROPN
easat-3522	200	7	a.	a.	PROPN
easat-3522	200	8	(	(	PUNCT
easat-3522	200	9	1999	1999	NUM
easat-3522	200	10	)	)	PUNCT
easat-3522	200	11	.	.	PUNCT
easat-3522	201	1	state	state	NOUN
easat-3522	201	2	spending	spending	NOUN
easat-3522	201	3	for	for	ADP
easat-3522	201	4	higher	high	ADJ
easat-3522	201	5	education	education	NOUN
easat-3522	201	6	in	in	ADP
easat-3522	201	7	the	the	DET
easat-3522	201	8	next	next	ADJ
easat-3522	201	9	decade	decade	NOUN
easat-3522	201	10	:	:	PUNCT
easat-3522	201	11	the	the	DET
easat-3522	201	12	battle	battle	NOUN
easat-3522	201	13	to	to	PART
easat-3522	201	14	sustain	sustain	VERB
easat-3522	201	15	current	current	ADJ
easat-3522	201	16	support	support	NOUN
easat-3522	201	17	.	.	PUNCT
easat-3522	202	1	[	[	X
easat-3522	202	2	20	20	NUM
easat-3522	202	3	]	]	X
easat-3522	202	4	bird	bird	NOUN
easat-3522	202	5	,	,	PUNCT
easat-3522	202	6	r.	r.	PROPN
easat-3522	202	7	m.	m.	PROPN
easat-3522	202	8	,	,	PUNCT
easat-3522	202	9	&	&	CCONJ
easat-3522	202	10	zolt	zolt	PROPN
easat-3522	202	11	,	,	PUNCT
easat-3522	202	12	e.	e.	PROPN
easat-3522	202	13	m.	m.	PROPN
easat-3522	202	14	(	(	PUNCT
easat-3522	202	15	2008	2008	NUM
easat-3522	202	16	)	)	PUNCT
easat-3522	202	17	.	.	PUNCT
easat-3522	203	1	technology	technology	NOUN
easat-3522	203	2	and	and	CCONJ
easat-3522	203	3	taxation	taxation	NOUN
easat-3522	203	4	in	in	ADP
easat-3522	203	5	developing	develop	VERB
easat-3522	203	6	countries	country	NOUN
easat-3522	203	7	:	:	PUNCT
easat-3522	203	8	from	from	ADP
easat-3522	203	9	hand	hand	NOUN
easat-3522	203	10	to	to	PART
easat-3522	203	11	mouse	mouse	VERB
easat-3522	203	12	.	.	PUNCT
easat-3522	204	1	national	national	ADJ
easat-3522	204	2	tax	tax	PROPN
easat-3522	204	3	journal	journal	PROPN
easat-3522	204	4	,	,	PUNCT
easat-3522	204	5	61(4	61(4	NUM
easat-3522	204	6	)	)	PUNCT
easat-3522	204	7	,	,	PUNCT
easat-3522	204	8	791	791	NUM
easat-3522	204	9	-	-	SYM
easat-3522	204	10	821	821	NUM
easat-3522	204	11	.	.	PUNCT
easat-3522	205	1	[	[	X
easat-3522	205	2	21	21	NUM
easat-3522	205	3	]	]	X
easat-3522	205	4	richardson	richardson	PROPN
easat-3522	205	5	,	,	PUNCT
easat-3522	205	6	m.	m.	NOUN
easat-3522	205	7	(	(	PUNCT
easat-3522	205	8	2018	2018	NUM
easat-3522	205	9	)	)	PUNCT
easat-3522	205	10	.	.	PUNCT
easat-3522	206	1	customs	custom	NOUN
easat-3522	206	2	unions	union	NOUN
easat-3522	206	3	and	and	CCONJ
easat-3522	206	4	domestic	domestic	ADJ
easat-3522	206	5	taxes	taxis	NOUN
easat-3522	206	6	.	.	PUNCT
easat-3522	207	1	in	in	ADP
easat-3522	207	2	dimensions	dimension	NOUN
easat-3522	207	3	of	of	ADP
easat-3522	207	4	trade	trade	NOUN
easat-3522	207	5	policy	policy	NOUN
easat-3522	207	6	(	(	PUNCT
easat-3522	207	7	pp	pp	ADJ
easat-3522	207	8	.	.	PUNCT
easat-3522	208	1	153	153	NUM
easat-3522	208	2	-	-	SYM
easat-3522	208	3	169	169	NUM