id	sid	tid	token	lemma	pos
easat-7760	1	1	edelweiss	edelweiss	PROPN
easat-7760	1	2	applied	apply	VERB
easat-7760	1	3	science	science	NOUN
easat-7760	1	4	and	and	CCONJ
easat-7760	1	5	technology	technology	NOUN
easat-7760	1	6	issn	issn	PROPN
easat-7760	1	7	:	:	PUNCT
easat-7760	1	8	2576	2576	NUM
easat-7760	1	9	-	-	SYM
easat-7760	1	10	8484	8484	NUM
easat-7760	1	11	vol	vol	NOUN
easat-7760	1	12	.	.	PROPN
easat-7760	2	1	9	9	NUM
easat-7760	2	2	,	,	PUNCT
easat-7760	2	3	no	no	INTJ
easat-7760	2	4	.	.	NOUN
easat-7760	2	5	6	6	NUM
easat-7760	2	6	,	,	PUNCT
easat-7760	2	7	135	135	NUM
easat-7760	2	8	-	-	SYM
easat-7760	2	9	149	149	NUM
easat-7760	2	10	2025	2025	NUM
easat-7760	2	11	publisher	publisher	NOUN
easat-7760	2	12	:	:	PUNCT
easat-7760	2	13	learning	learn	VERB
easat-7760	2	14	gate	gate	NOUN
easat-7760	2	15	doi	doi	PROPN
easat-7760	2	16	:	:	PUNCT
easat-7760	2	17	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	2	18	©	©	PROPN
easat-7760	2	19	2025	2025	NUM
easat-7760	2	20	by	by	ADP
easat-7760	2	21	the	the	DET
easat-7760	2	22	authors	author	NOUN
easat-7760	2	23	;	;	PUNCT
easat-7760	2	24	licensee	licensee	PROPN
easat-7760	2	25	learning	learning	NOUN
easat-7760	2	26	gate	gate	NOUN
easat-7760	3	1	©	©	PROPN
easat-7760	3	2	2025	2025	NUM
easat-7760	3	3	by	by	ADP
easat-7760	3	4	the	the	DET
easat-7760	3	5	authors	author	NOUN
easat-7760	3	6	;	;	PUNCT
easat-7760	3	7	licensee	licensee	PROPN
easat-7760	3	8	learning	learning	NOUN
easat-7760	3	9	gate	gate	NOUN
easat-7760	3	10	history	history	NOUN
easat-7760	3	11	:	:	PUNCT
easat-7760	3	12	received	receive	VERB
easat-7760	3	13	:	:	PUNCT
easat-7760	3	14	11	11	NUM
easat-7760	3	15	march	march	NOUN
easat-7760	3	16	2025	2025	NUM
easat-7760	3	17	;	;	PUNCT
easat-7760	3	18	revised	revise	VERB
easat-7760	3	19	:	:	PUNCT
easat-7760	3	20	9	9	NUM
easat-7760	3	21	may	may	PROPN
easat-7760	3	22	2025	2025	NUM
easat-7760	3	23	;	;	PUNCT
easat-7760	3	24	accepted	accept	VERB
easat-7760	3	25	:	:	PUNCT
easat-7760	3	26	12	12	NUM
easat-7760	3	27	may	may	PROPN
easat-7760	3	28	2025	2025	NUM
easat-7760	3	29	;	;	PUNCT
easat-7760	3	30	published	publish	VERB
easat-7760	3	31	:	:	PUNCT
easat-7760	3	32	2	2	NUM
easat-7760	3	33	june	june	PROPN
easat-7760	3	34	2025	2025	NUM
easat-7760	3	35	*	*	PUNCT
easat-7760	3	36	correspondence	correspondence	NOUN
easat-7760	3	37	:	:	PUNCT
easat-7760	3	38	mimoza.maksutaj@rezonanca-rks.com	mimoza.maksutaj@rezonanca-rks.com	X
easat-7760	4	1	the	the	DET
easat-7760	4	2	impact	impact	NOUN
easat-7760	4	3	of	of	ADP
easat-7760	4	4	vat	vat	NOUN
easat-7760	4	5	in	in	ADP
easat-7760	4	6	the	the	DET
easat-7760	4	7	fight	fight	NOUN
easat-7760	4	8	against	against	ADP
easat-7760	4	9	the	the	DET
easat-7760	4	10	informal	informal	ADJ
easat-7760	4	11	economy	economy	NOUN
easat-7760	4	12	in	in	ADP
easat-7760	4	13	kosovo	kosovo	PROPN
easat-7760	4	14	artan	artan	PROPN
easat-7760	4	15	haziri1	haziri1	PROPN
easat-7760	4	16	,	,	PUNCT
easat-7760	4	17	mimoza	mimoza	PROPN
easat-7760	4	18	bytyqi	bytyqi	PROPN
easat-7760	4	19	maksutaj2	maksutaj2	PROPN
easat-7760	4	20	*	*	PROPN
easat-7760	4	21	,	,	PUNCT
easat-7760	4	22	nazmi	nazmi	NOUN
easat-7760	4	23	maksutaj3	maksutaj3	PROPN
easat-7760	4	24	1,3faculty	1,3faculty	NUM
easat-7760	4	25	of	of	ADP
easat-7760	4	26	management	management	NOUN
easat-7760	4	27	,	,	PUNCT
easat-7760	4	28	business	business	NOUN
easat-7760	4	29	and	and	CCONJ
easat-7760	4	30	economics	economic	NOUN
easat-7760	4	31	,	,	PUNCT
easat-7760	4	32	university	university	NOUN
easat-7760	4	33	for	for	ADP
easat-7760	4	34	business	business	NOUN
easat-7760	4	35	and	and	CCONJ
easat-7760	4	36	technology	technology	NOUN
easat-7760	4	37	,	,	PUNCT
easat-7760	4	38	prishtina	prishtina	PROPN
easat-7760	4	39	,	,	PUNCT
easat-7760	4	40	kosovo	kosovo	PROPN
easat-7760	4	41	;	;	PUNCT
easat-7760	4	42	artan.haziri@ubt.uni.net	artan.haziri@ubt.uni.net	PROPN
easat-7760	4	43	(	(	PUNCT
easat-7760	4	44	a.h	a.h	PROPN
easat-7760	4	45	.	.	PROPN
easat-7760	4	46	)	)	PUNCT
easat-7760	4	47	nazmi.maksutaj@ubt-uni.net	nazmi.maksutaj@ubt-uni.net	NOUN
easat-7760	4	48	(	(	PUNCT
easat-7760	4	49	m.b.m	m.b.m	NOUN
easat-7760	4	50	.	.	PUNCT
easat-7760	4	51	)	)	PUNCT
easat-7760	5	1	2alma	2alma	NUM
easat-7760	5	2	mater	mater	NOUN
easat-7760	5	3	europaea	europaea	PROPN
easat-7760	5	4	campus	campus	NOUN
easat-7760	5	5	rezonanca	rezonanca	NOUN
easat-7760	5	6	,	,	PUNCT
easat-7760	5	7	prishtine	prishtine	NOUN
easat-7760	5	8	,	,	PUNCT
easat-7760	5	9	kosovo	kosovo	PROPN
easat-7760	5	10	;	;	PUNCT
easat-7760	5	11	mimoza.maksutaj@rezonanca-rks.com	mimoza.maksutaj@rezonanca-rks.com	X
easat-7760	5	12	(	(	PUNCT
easat-7760	5	13	n.m	n.m	PROPN
easat-7760	5	14	.	.	PROPN
easat-7760	5	15	)	)	PUNCT
easat-7760	6	1	abstract	abstract	NOUN
easat-7760	6	2	:	:	PUNCT
easat-7760	6	3	this	this	DET
easat-7760	6	4	paper	paper	NOUN
easat-7760	6	5	explores	explore	VERB
easat-7760	6	6	the	the	DET
easat-7760	6	7	role	role	NOUN
easat-7760	6	8	of	of	ADP
easat-7760	6	9	value	value	NOUN
easat-7760	6	10	added	add	VERB
easat-7760	6	11	tax	tax	NOUN
easat-7760	6	12	(	(	PUNCT
easat-7760	6	13	vat	vat	NOUN
easat-7760	6	14	)	)	PUNCT
easat-7760	6	15	in	in	ADP
easat-7760	6	16	tackling	tackle	VERB
easat-7760	6	17	the	the	DET
easat-7760	6	18	informal	informal	ADJ
easat-7760	6	19	economy	economy	NOUN
easat-7760	6	20	in	in	ADP
easat-7760	6	21	kosovo	kosovo	PROPN
easat-7760	6	22	,	,	PUNCT
easat-7760	6	23	focusing	focus	VERB
easat-7760	6	24	on	on	ADP
easat-7760	6	25	how	how	SCONJ
easat-7760	6	26	tax	tax	NOUN
easat-7760	6	27	reforms	reform	NOUN
easat-7760	6	28	can	can	AUX
easat-7760	6	29	support	support	VERB
easat-7760	6	30	the	the	DET
easat-7760	6	31	shift	shift	NOUN
easat-7760	6	32	toward	toward	ADP
easat-7760	6	33	a	a	DET
easat-7760	6	34	more	more	ADV
easat-7760	6	35	formal	formal	ADJ
easat-7760	6	36	and	and	CCONJ
easat-7760	6	37	transparent	transparent	ADJ
easat-7760	6	38	market	market	NOUN
easat-7760	6	39	.	.	PUNCT
easat-7760	7	1	drawing	draw	VERB
easat-7760	7	2	on	on	ADP
easat-7760	7	3	ordinary	ordinary	ADJ
easat-7760	7	4	least	least	ADJ
easat-7760	7	5	squares	square	NOUN
easat-7760	7	6	(	(	PUNCT
easat-7760	7	7	ols	ol	NOUN
easat-7760	7	8	)	)	PUNCT
easat-7760	7	9	regression	regression	NOUN
easat-7760	7	10	,	,	PUNCT
easat-7760	7	11	correlation	correlation	NOUN
easat-7760	7	12	analysis	analysis	NOUN
easat-7760	7	13	,	,	PUNCT
easat-7760	7	14	and	and	CCONJ
easat-7760	7	15	trend	trend	NOUN
easat-7760	7	16	evaluation	evaluation	NOUN
easat-7760	7	17	,	,	PUNCT
easat-7760	7	18	the	the	DET
easat-7760	7	19	study	study	NOUN
easat-7760	7	20	examines	examine	VERB
easat-7760	7	21	the	the	DET
easat-7760	7	22	relationship	relationship	NOUN
easat-7760	7	23	between	between	ADP
easat-7760	7	24	vat	vat	NOUN
easat-7760	7	25	revenues	revenue	NOUN
easat-7760	7	26	and	and	CCONJ
easat-7760	7	27	economic	economic	ADJ
easat-7760	7	28	growth	growth	NOUN
easat-7760	7	29	,	,	PUNCT
easat-7760	7	30	as	as	SCONJ
easat-7760	7	31	measured	measure	VERB
easat-7760	7	32	by	by	ADP
easat-7760	7	33	gdp	gdp	PROPN
easat-7760	7	34	.	.	PUNCT
easat-7760	8	1	while	while	SCONJ
easat-7760	8	2	the	the	DET
easat-7760	8	3	statistical	statistical	ADJ
easat-7760	8	4	findings	finding	NOUN
easat-7760	8	5	point	point	VERB
easat-7760	8	6	to	to	ADP
easat-7760	8	7	a	a	DET
easat-7760	8	8	weak	weak	ADJ
easat-7760	8	9	positive	positive	ADJ
easat-7760	8	10	correlation	correlation	NOUN
easat-7760	8	11	(	(	PUNCT
easat-7760	8	12	0.1014	0.1014	NUM
easat-7760	8	13	)	)	PUNCT
easat-7760	8	14	,	,	PUNCT
easat-7760	8	15	suggesting	suggest	VERB
easat-7760	8	16	a	a	DET
easat-7760	8	17	limited	limited	ADJ
easat-7760	8	18	direct	direct	ADJ
easat-7760	8	19	effect	effect	NOUN
easat-7760	8	20	of	of	ADP
easat-7760	8	21	vat	vat	NOUN
easat-7760	8	22	on	on	ADP
easat-7760	8	23	gdp	gdp	PROPN
easat-7760	8	24	,	,	PUNCT
easat-7760	8	25	the	the	DET
easat-7760	8	26	broader	broad	ADJ
easat-7760	8	27	analysis	analysis	NOUN
easat-7760	8	28	highlights	highlight	NOUN
easat-7760	8	29	deeper	deep	ADJ
easat-7760	8	30	structural	structural	ADJ
easat-7760	8	31	issues	issue	NOUN
easat-7760	8	32	.	.	PUNCT
easat-7760	9	1	challenges	challenge	NOUN
easat-7760	9	2	such	such	ADJ
easat-7760	9	3	as	as	ADP
easat-7760	9	4	high	high	ADJ
easat-7760	9	5	compliance	compliance	NOUN
easat-7760	9	6	costs	cost	NOUN
easat-7760	9	7	,	,	PUNCT
easat-7760	9	8	complex	complex	ADJ
easat-7760	9	9	tax	tax	NOUN
easat-7760	9	10	procedures	procedure	NOUN
easat-7760	9	11	,	,	PUNCT
easat-7760	9	12	and	and	CCONJ
easat-7760	9	13	limited	limited	ADJ
easat-7760	9	14	institutional	institutional	ADJ
easat-7760	9	15	capacity	capacity	NOUN
easat-7760	9	16	continue	continue	VERB
easat-7760	9	17	to	to	PART
easat-7760	9	18	undermine	undermine	VERB
easat-7760	9	19	the	the	DET
easat-7760	9	20	effectiveness	effectiveness	NOUN
easat-7760	9	21	of	of	ADP
easat-7760	9	22	vat	vat	NOUN
easat-7760	9	23	as	as	ADP
easat-7760	9	24	a	a	DET
easat-7760	9	25	tool	tool	NOUN
easat-7760	9	26	for	for	ADP
easat-7760	9	27	formalization	formalization	NOUN
easat-7760	9	28	.	.	PUNCT
easat-7760	10	1	the	the	DET
easat-7760	10	2	research	research	NOUN
easat-7760	10	3	argues	argue	VERB
easat-7760	10	4	that	that	SCONJ
easat-7760	10	5	for	for	SCONJ
easat-7760	10	6	vat	vat	NOUN
easat-7760	10	7	to	to	PART
easat-7760	10	8	make	make	VERB
easat-7760	10	9	a	a	DET
easat-7760	10	10	meaningful	meaningful	ADJ
easat-7760	10	11	difference	difference	NOUN
easat-7760	10	12	,	,	PUNCT
easat-7760	10	13	reforms	reform	NOUN
easat-7760	10	14	must	must	AUX
easat-7760	10	15	go	go	VERB
easat-7760	10	16	beyond	beyond	ADP
easat-7760	10	17	tax	tax	NOUN
easat-7760	10	18	policy	policy	NOUN
easat-7760	10	19	—	—	PUNCT
easat-7760	10	20	requiring	require	VERB
easat-7760	10	21	digital	digital	ADJ
easat-7760	10	22	modernization	modernization	NOUN
easat-7760	10	23	,	,	PUNCT
easat-7760	10	24	stronger	strong	ADJ
easat-7760	10	25	enforcement	enforcement	NOUN
easat-7760	10	26	,	,	PUNCT
easat-7760	10	27	and	and	CCONJ
easat-7760	10	28	efforts	effort	NOUN
easat-7760	10	29	to	to	PART
easat-7760	10	30	build	build	VERB
easat-7760	10	31	public	public	ADJ
easat-7760	10	32	trust	trust	NOUN
easat-7760	10	33	.	.	PUNCT
easat-7760	11	1	the	the	DET
easat-7760	11	2	study	study	NOUN
easat-7760	11	3	offers	offer	VERB
easat-7760	11	4	practical	practical	ADJ
easat-7760	11	5	recommendations	recommendation	NOUN
easat-7760	11	6	for	for	ADP
easat-7760	11	7	policymakers	policymaker	NOUN
easat-7760	11	8	,	,	PUNCT
easat-7760	11	9	emphasizing	emphasize	VERB
easat-7760	11	10	the	the	DET
easat-7760	11	11	importance	importance	NOUN
easat-7760	11	12	of	of	ADP
easat-7760	11	13	simplifying	simplify	VERB
easat-7760	11	14	tax	tax	NOUN
easat-7760	11	15	compliance	compliance	NOUN
easat-7760	11	16	,	,	PUNCT
easat-7760	11	17	improving	improve	VERB
easat-7760	11	18	tax	tax	NOUN
easat-7760	11	19	administration	administration	NOUN
easat-7760	11	20	,	,	PUNCT
easat-7760	11	21	and	and	CCONJ
easat-7760	11	22	encouraging	encourage	VERB
easat-7760	11	23	formal	formal	ADJ
easat-7760	11	24	participation	participation	NOUN
easat-7760	11	25	in	in	ADP
easat-7760	11	26	the	the	DET
easat-7760	11	27	economy	economy	NOUN
easat-7760	11	28	.	.	PUNCT
easat-7760	12	1	these	these	DET
easat-7760	12	2	measures	measure	NOUN
easat-7760	12	3	are	be	AUX
easat-7760	12	4	crucial	crucial	ADJ
easat-7760	12	5	for	for	ADP
easat-7760	12	6	reducing	reduce	VERB
easat-7760	12	7	informality	informality	NOUN
easat-7760	12	8	and	and	CCONJ
easat-7760	12	9	creating	create	VERB
easat-7760	12	10	a	a	DET
easat-7760	12	11	more	more	ADV
easat-7760	12	12	stable	stable	ADJ
easat-7760	12	13	and	and	CCONJ
easat-7760	12	14	transparent	transparent	ADJ
easat-7760	12	15	fiscal	fiscal	ADJ
easat-7760	12	16	environment	environment	NOUN
easat-7760	12	17	in	in	ADP
easat-7760	12	18	kosovo	kosovo	PROPN
easat-7760	12	19	.	.	PUNCT
easat-7760	13	1	keywords	keyword	NOUN
easat-7760	13	2	:	:	PUNCT
easat-7760	13	3	econometric	econometric	ADJ
easat-7760	13	4	analysis	analysis	NOUN
easat-7760	13	5	,	,	PUNCT
easat-7760	13	6	economic	economic	ADJ
easat-7760	13	7	development	development	NOUN
easat-7760	13	8	,	,	PUNCT
easat-7760	13	9	economic	economic	ADJ
easat-7760	13	10	formalization	formalization	NOUN
easat-7760	13	11	,	,	PUNCT
easat-7760	13	12	fiscal	fiscal	ADJ
easat-7760	13	13	and	and	CCONJ
easat-7760	13	14	economic	economic	ADJ
easat-7760	13	15	correlation	correlation	NOUN
easat-7760	13	16	,	,	PUNCT
easat-7760	13	17	fiscal	fiscal	ADJ
easat-7760	13	18	compliance	compliance	NOUN
easat-7760	13	19	,	,	PUNCT
easat-7760	13	20	gdp	gdp	NOUN
easat-7760	13	21	(	(	PUNCT
easat-7760	13	22	gross	gross	ADJ
easat-7760	13	23	domestic	domestic	ADJ
easat-7760	13	24	product	product	NOUN
easat-7760	13	25	)	)	PUNCT
easat-7760	13	26	,	,	PUNCT
easat-7760	13	27	impact	impact	NOUN
easat-7760	13	28	of	of	ADP
easat-7760	13	29	tax	tax	NOUN
easat-7760	13	30	administration	administration	NOUN
easat-7760	13	31	,	,	PUNCT
easat-7760	13	32	informal	informal	ADJ
easat-7760	13	33	economy	economy	NOUN
easat-7760	13	34	,	,	PUNCT
easat-7760	13	35	economic	economic	ADJ
easat-7760	13	36	growth	growth	NOUN
easat-7760	13	37	,	,	PUNCT
easat-7760	13	38	ols	ol	NOUN
easat-7760	13	39	linear	linear	PROPN
easat-7760	13	40	regression	regression	NOUN
easat-7760	13	41	,	,	PUNCT
easat-7760	13	42	sources	source	NOUN
easat-7760	13	43	of	of	ADP
easat-7760	13	44	state	state	NOUN
easat-7760	13	45	revenue	revenue	NOUN
easat-7760	13	46	,	,	PUNCT
easat-7760	13	47	tax	tax	NOUN
easat-7760	13	48	administration	administration	NOUN
easat-7760	13	49	of	of	ADP
easat-7760	13	50	kosovo	kosovo	PROPN
easat-7760	13	51	(	(	PUNCT
easat-7760	13	52	tak	tak	NOUN
easat-7760	13	53	)	)	PUNCT
easat-7760	13	54	,	,	PUNCT
easat-7760	13	55	tax	tax	NOUN
easat-7760	13	56	compliance	compliance	NOUN
easat-7760	13	57	costs	cost	NOUN
easat-7760	13	58	,	,	PUNCT
easat-7760	13	59	tax	tax	NOUN
easat-7760	13	60	policies	policy	NOUN
easat-7760	13	61	,	,	PUNCT
easat-7760	13	62	public	public	ADJ
easat-7760	13	63	investments	investment	NOUN
easat-7760	13	64	,	,	PUNCT
easat-7760	13	65	tax	tax	NOUN
easat-7760	13	66	revenues	revenue	NOUN
easat-7760	13	67	,	,	PUNCT
easat-7760	13	68	taxation	taxation	NOUN
easat-7760	13	69	in	in	ADP
easat-7760	13	70	developing	develop	VERB
easat-7760	13	71	economies	economy	NOUN
easat-7760	13	72	,	,	PUNCT
easat-7760	13	73	vat	vat	NOUN
easat-7760	13	74	(	(	PUNCT
easat-7760	13	75	value	value	NOUN
easat-7760	13	76	added	add	VERB
easat-7760	13	77	tax	tax	NOUN
easat-7760	13	78	)	)	PUNCT
easat-7760	13	79	,	,	PUNCT
easat-7760	13	80	vat	vat	NOUN
easat-7760	13	81	collection	collection	NOUN
easat-7760	13	82	efficiency	efficiency	NOUN
easat-7760	13	83	,	,	PUNCT
easat-7760	13	84	fiscal	fiscal	ADJ
easat-7760	13	85	impact	impact	NOUN
easat-7760	13	86	.	.	PUNCT
easat-7760	14	1	1	1	X
easat-7760	14	2	.	.	X
easat-7760	14	3	introduction	introduction	NOUN
easat-7760	14	4	value	value	NOUN
easat-7760	14	5	added	add	VERB
easat-7760	14	6	tax	tax	NOUN
easat-7760	14	7	(	(	PUNCT
easat-7760	14	8	vat	vat	NOUN
easat-7760	14	9	)	)	PUNCT
easat-7760	14	10	plays	play	VERB
easat-7760	14	11	a	a	DET
easat-7760	14	12	crucial	crucial	ADJ
easat-7760	14	13	role	role	NOUN
easat-7760	14	14	in	in	ADP
easat-7760	14	15	fiscal	fiscal	ADJ
easat-7760	14	16	policy	policy	NOUN
easat-7760	14	17	,	,	PUNCT
easat-7760	14	18	serving	serve	VERB
easat-7760	14	19	as	as	ADP
easat-7760	14	20	both	both	PRON
easat-7760	14	21	a	a	DET
easat-7760	14	22	revenue	revenue	NOUN
easat-7760	14	23	-	-	PUNCT
easat-7760	14	24	generating	generate	VERB
easat-7760	14	25	mechanism	mechanism	NOUN
easat-7760	14	26	and	and	CCONJ
easat-7760	14	27	a	a	DET
easat-7760	14	28	tool	tool	NOUN
easat-7760	14	29	for	for	ADP
easat-7760	14	30	combating	combat	VERB
easat-7760	14	31	the	the	DET
easat-7760	14	32	informal	informal	ADJ
easat-7760	14	33	economy	economy	NOUN
easat-7760	14	34	.	.	PUNCT
easat-7760	15	1	this	this	DET
easat-7760	15	2	paper	paper	NOUN
easat-7760	15	3	examines	examine	VERB
easat-7760	15	4	the	the	DET
easat-7760	15	5	impact	impact	NOUN
easat-7760	15	6	of	of	ADP
easat-7760	15	7	vat	vat	NOUN
easat-7760	15	8	in	in	ADP
easat-7760	15	9	addressing	address	VERB
easat-7760	15	10	the	the	DET
easat-7760	15	11	challenges	challenge	NOUN
easat-7760	15	12	posed	pose	VERB
easat-7760	15	13	by	by	ADP
easat-7760	15	14	the	the	DET
easat-7760	15	15	informal	informal	ADJ
easat-7760	15	16	sector	sector	NOUN
easat-7760	15	17	in	in	ADP
easat-7760	15	18	kosovo	kosovo	PROPN
easat-7760	15	19	.	.	PUNCT
easat-7760	16	1	by	by	ADP
easat-7760	16	2	analyzing	analyze	VERB
easat-7760	16	3	the	the	DET
easat-7760	16	4	effectiveness	effectiveness	NOUN
easat-7760	16	5	of	of	ADP
easat-7760	16	6	vat	vat	NOUN
easat-7760	16	7	enforcement	enforcement	NOUN
easat-7760	16	8	,	,	PUNCT
easat-7760	16	9	compliance	compliance	NOUN
easat-7760	16	10	measures	measure	NOUN
easat-7760	16	11	,	,	PUNCT
easat-7760	16	12	and	and	CCONJ
easat-7760	16	13	policy	policy	NOUN
easat-7760	16	14	reforms	reform	NOUN
easat-7760	16	15	,	,	PUNCT
easat-7760	16	16	the	the	DET
easat-7760	16	17	study	study	NOUN
easat-7760	16	18	evaluates	evaluate	VERB
easat-7760	16	19	the	the	DET
easat-7760	16	20	extent	extent	NOUN
easat-7760	16	21	to	to	PART
easat-7760	16	22	which	which	PRON
easat-7760	16	23	vat	vat	NOUN
easat-7760	16	24	contributes	contribute	VERB
easat-7760	16	25	to	to	ADP
easat-7760	16	26	reducing	reduce	VERB
easat-7760	16	27	informality	informality	NOUN
easat-7760	16	28	and	and	CCONJ
easat-7760	16	29	improving	improve	VERB
easat-7760	16	30	economic	economic	ADJ
easat-7760	16	31	transparency	transparency	NOUN
easat-7760	17	1	[	[	X
easat-7760	17	2	1	1	NUM
easat-7760	17	3	]	]	PUNCT
easat-7760	17	4	.	.	PUNCT
easat-7760	18	1	the	the	DET
easat-7760	18	2	informal	informal	ADJ
easat-7760	18	3	economy	economy	NOUN
easat-7760	18	4	poses	pose	VERB
easat-7760	18	5	significant	significant	ADJ
easat-7760	18	6	challenges	challenge	NOUN
easat-7760	18	7	to	to	ADP
easat-7760	18	8	economic	economic	ADJ
easat-7760	18	9	development	development	NOUN
easat-7760	18	10	,	,	PUNCT
easat-7760	18	11	tax	tax	NOUN
easat-7760	18	12	collection	collection	NOUN
easat-7760	18	13	,	,	PUNCT
easat-7760	18	14	and	and	CCONJ
easat-7760	18	15	fiscal	fiscal	ADJ
easat-7760	18	16	stability	stability	NOUN
easat-7760	18	17	in	in	ADP
easat-7760	18	18	kosovo	kosovo	PROPN
easat-7760	18	19	.	.	PUNCT
easat-7760	19	1	vat	vat	PROPN
easat-7760	19	2	,	,	PUNCT
easat-7760	19	3	as	as	ADP
easat-7760	19	4	an	an	DET
easat-7760	19	5	indirect	indirect	ADJ
easat-7760	19	6	tax	tax	NOUN
easat-7760	19	7	applied	apply	VERB
easat-7760	19	8	to	to	ADP
easat-7760	19	9	goods	good	NOUN
easat-7760	19	10	and	and	CCONJ
easat-7760	19	11	services	service	NOUN
easat-7760	19	12	,	,	PUNCT
easat-7760	19	13	serves	serve	VERB
easat-7760	19	14	as	as	ADP
easat-7760	19	15	a	a	DET
easat-7760	19	16	critical	critical	ADJ
easat-7760	19	17	instrument	instrument	NOUN
easat-7760	19	18	for	for	ADP
easat-7760	19	19	reducing	reduce	VERB
easat-7760	19	20	informality	informality	NOUN
easat-7760	19	21	by	by	ADP
easat-7760	19	22	encouraging	encourage	VERB
easat-7760	19	23	businesses	business	NOUN
easat-7760	19	24	to	to	PART
easat-7760	19	25	register	register	VERB
easat-7760	19	26	and	and	CCONJ
easat-7760	19	27	report	report	VERB
easat-7760	19	28	transactions	transaction	NOUN
easat-7760	19	29	[	[	X
easat-7760	19	30	2	2	NUM
easat-7760	19	31	]	]	PUNCT
easat-7760	19	32	.	.	PUNCT
easat-7760	20	1	a	a	DET
easat-7760	20	2	well	well	ADV
easat-7760	20	3	-	-	PUNCT
easat-7760	20	4	designed	design	VERB
easat-7760	20	5	vat	vat	NOUN
easat-7760	20	6	system	system	NOUN
easat-7760	20	7	can	can	AUX
easat-7760	20	8	deter	deter	VERB
easat-7760	20	9	informal	informal	ADJ
easat-7760	20	10	transactions	transaction	NOUN
easat-7760	20	11	,	,	PUNCT
easat-7760	20	12	ensuring	ensure	VERB
easat-7760	20	13	greater	great	ADJ
easat-7760	20	14	transparency	transparency	NOUN
easat-7760	20	15	and	and	CCONJ
easat-7760	20	16	accountability	accountability	NOUN
easat-7760	20	17	.	.	PUNCT
easat-7760	21	1	however	however	ADV
easat-7760	21	2	,	,	PUNCT
easat-7760	21	3	weak	weak	ADJ
easat-7760	21	4	enforcement	enforcement	NOUN
easat-7760	21	5	and	and	CCONJ
easat-7760	21	6	low	low	ADJ
easat-7760	21	7	compliance	compliance	NOUN
easat-7760	21	8	levels	level	NOUN
easat-7760	21	9	continue	continue	VERB
easat-7760	21	10	to	to	PART
easat-7760	21	11	pose	pose	VERB
easat-7760	21	12	significant	significant	ADJ
easat-7760	21	13	barriers	barrier	NOUN
easat-7760	21	14	to	to	ADP
easat-7760	21	15	fully	fully	ADV
easat-7760	21	16	leveraging	leverage	VERB
easat-7760	21	17	vat	vat	NOUN
easat-7760	21	18	as	as	ADP
easat-7760	21	19	a	a	DET
easat-7760	21	20	means	means	NOUN
easat-7760	21	21	of	of	ADP
easat-7760	21	22	economic	economic	ADJ
easat-7760	21	23	formalization	formalization	NOUN
easat-7760	21	24	[	[	X
easat-7760	21	25	3	3	NUM
easat-7760	21	26	]	]	PUNCT
easat-7760	21	27	.	.	PUNCT
easat-7760	22	1	theoretical	theoretical	ADJ
easat-7760	22	2	framework	framework	NOUN
easat-7760	22	3	several	several	ADJ
easat-7760	22	4	economic	economic	ADJ
easat-7760	22	5	theories	theory	NOUN
easat-7760	22	6	provide	provide	VERB
easat-7760	22	7	insight	insight	NOUN
easat-7760	22	8	into	into	ADP
easat-7760	22	9	the	the	DET
easat-7760	22	10	relationship	relationship	NOUN
easat-7760	22	11	between	between	ADP
easat-7760	22	12	vat	vat	NOUN
easat-7760	22	13	and	and	CCONJ
easat-7760	22	14	the	the	DET
easat-7760	22	15	informal	informal	ADJ
easat-7760	22	16	economy	economy	NOUN
easat-7760	22	17	.	.	PUNCT
easat-7760	23	1	the	the	DET
easat-7760	23	2	"	"	PUNCT
easat-7760	23	3	tax	tax	NOUN
easat-7760	23	4	compliance	compliance	NOUN
easat-7760	23	5	theory	theory	NOUN
easat-7760	23	6	"	"	PUNCT
easat-7760	23	7	suggests	suggest	VERB
easat-7760	23	8	that	that	SCONJ
easat-7760	23	9	higher	high	ADJ
easat-7760	23	10	compliance	compliance	NOUN
easat-7760	23	11	costs	cost	NOUN
easat-7760	23	12	lead	lead	VERB
easat-7760	23	13	to	to	ADP
easat-7760	23	14	tax	tax	NOUN
easat-7760	23	15	evasion	evasion	NOUN
easat-7760	23	16	,	,	PUNCT
easat-7760	23	17	while	while	SCONJ
easat-7760	23	18	the	the	DET
easat-7760	23	19	"	"	PUNCT
easat-7760	23	20	cost	cost	NOUN
easat-7760	23	21	-	-	PUNCT
easat-7760	23	22	benefit	benefit	NOUN
easat-7760	23	23	analysis	analysis	NOUN
easat-7760	23	24	of	of	ADP
easat-7760	23	25	formalization	formalization	NOUN
easat-7760	23	26	"	"	PUNCT
easat-7760	23	27	posits	posit	NOUN
easat-7760	23	28	that	that	PRON
easat-7760	23	29	businesses	business	NOUN
easat-7760	23	30	weigh	weigh	VERB
easat-7760	23	31	the	the	DET
easat-7760	23	32	benefits	benefit	NOUN
easat-7760	23	33	of	of	ADP
easat-7760	23	34	formalization	formalization	NOUN
easat-7760	23	35	against	against	ADP
easat-7760	23	36	compliance	compliance	NOUN
easat-7760	23	37	burdens	burden	NOUN
easat-7760	23	38	[	[	X
easat-7760	23	39	4	4	NUM
easat-7760	23	40	]	]	PUNCT
easat-7760	23	41	.	.	PUNCT
easat-7760	24	1	empirical	empirical	ADJ
easat-7760	24	2	studies	study	NOUN
easat-7760	24	3	indicate	indicate	VERB
easat-7760	24	4	that	that	SCONJ
easat-7760	24	5	vat	vat	NOUN
easat-7760	24	6	can	can	AUX
easat-7760	24	7	serve	serve	VERB
easat-7760	24	8	as	as	ADP
easat-7760	24	9	both	both	DET
easat-7760	24	10	a	a	DET
easat-7760	24	11	https://orcid.org/0000-0002-9195-1316	https://orcid.org/0000-0002-9195-1316	NOUN
easat-7760	24	12	https://orcid.org/0000-0003-4811-5811	https://orcid.org/0000-0003-4811-5811	INTJ
easat-7760	24	13	https://orcid.org/0000-0002-0027-5608	https://orcid.org/0000-0002-0027-5608	PROPN
easat-7760	24	14	136	136	NUM
easat-7760	24	15	edelweiss	edelweiss	PROPN
easat-7760	24	16	applied	apply	VERB
easat-7760	24	17	science	science	NOUN
easat-7760	24	18	and	and	CCONJ
easat-7760	24	19	technology	technology	NOUN
easat-7760	24	20	issn	issn	PROPN
easat-7760	24	21	:	:	PUNCT
easat-7760	24	22	2576	2576	NUM
easat-7760	24	23	-	-	SYM
easat-7760	24	24	8484	8484	NUM
easat-7760	24	25	vol	vol	NOUN
easat-7760	24	26	.	.	PROPN
easat-7760	25	1	9	9	NUM
easat-7760	25	2	,	,	PUNCT
easat-7760	25	3	no	no	INTJ
easat-7760	25	4	.	.	NOUN
easat-7760	26	1	6	6	NUM
easat-7760	26	2	:	:	SYM
easat-7760	26	3	135	135	NUM
easat-7760	26	4	-	-	SYM
easat-7760	26	5	149	149	NUM
easat-7760	26	6	,	,	PUNCT
easat-7760	26	7	2025	2025	NUM
easat-7760	26	8	doi	doi	NOUN
easat-7760	26	9	:	:	PUNCT
easat-7760	26	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	26	11	©	©	PROPN
easat-7760	26	12	2025	2025	NUM
easat-7760	26	13	by	by	ADP
easat-7760	26	14	the	the	DET
easat-7760	26	15	authors	author	NOUN
easat-7760	26	16	;	;	PUNCT
easat-7760	27	1	licensee	licensee	PROPN
easat-7760	27	2	learning	learn	VERB
easat-7760	27	3	gate	gate	NOUN
easat-7760	27	4	deterrent	deterrent	NOUN
easat-7760	27	5	and	and	CCONJ
easat-7760	27	6	an	an	DET
easat-7760	27	7	incentive	incentive	NOUN
easat-7760	27	8	for	for	ADP
easat-7760	27	9	formalization	formalization	NOUN
easat-7760	27	10	,	,	PUNCT
easat-7760	27	11	depending	depend	VERB
easat-7760	27	12	on	on	ADP
easat-7760	27	13	enforcement	enforcement	NOUN
easat-7760	27	14	mechanisms	mechanism	NOUN
easat-7760	27	15	and	and	CCONJ
easat-7760	27	16	administrative	administrative	ADJ
easat-7760	27	17	efficiency	efficiency	NOUN
easat-7760	27	18	[	[	X
easat-7760	27	19	5	5	NUM
easat-7760	27	20	]	]	PUNCT
easat-7760	27	21	.	.	PUNCT
easat-7760	28	1	vat	vat	NOUN
easat-7760	28	2	policy	policy	NOUN
easat-7760	28	3	in	in	ADP
easat-7760	28	4	kosovo	kosovo	PROPN
easat-7760	28	5	kosovo	kosovo	PROPN
easat-7760	28	6	implemented	implement	VERB
easat-7760	28	7	vat	vat	NOUN
easat-7760	28	8	in	in	ADP
easat-7760	28	9	2001	2001	NUM
easat-7760	28	10	,	,	PUNCT
easat-7760	28	11	with	with	SCONJ
easat-7760	28	12	subsequent	subsequent	ADJ
easat-7760	28	13	reforms	reform	NOUN
easat-7760	28	14	to	to	PART
easat-7760	28	15	improve	improve	VERB
easat-7760	28	16	compliance	compliance	NOUN
easat-7760	28	17	and	and	CCONJ
easat-7760	28	18	broaden	broaden	VERB
easat-7760	28	19	the	the	DET
easat-7760	28	20	tax	tax	NOUN
easat-7760	28	21	base	base	NOUN
easat-7760	28	22	.	.	PUNCT
easat-7760	29	1	key	key	ADJ
easat-7760	29	2	policy	policy	NOUN
easat-7760	29	3	changes	change	NOUN
easat-7760	29	4	include	include	VERB
easat-7760	29	5	:	:	PUNCT
easat-7760	29	6	•	•	ADP
easat-7760	29	7	the	the	DET
easat-7760	29	8	introduction	introduction	NOUN
easat-7760	29	9	of	of	ADP
easat-7760	29	10	differentiated	differentiated	ADJ
easat-7760	29	11	vat	vat	NOUN
easat-7760	29	12	rates	rate	NOUN
easat-7760	29	13	[	[	X
easat-7760	29	14	6	6	NUM
easat-7760	29	15	]	]	SYM
easat-7760	29	16	•	•	NUM
easat-7760	29	17	strengthened	strengthen	VERB
easat-7760	29	18	tax	tax	NOUN
easat-7760	29	19	administration	administration	NOUN
easat-7760	29	20	capacity	capacity	NOUN
easat-7760	29	21	[	[	X
easat-7760	29	22	7	7	NUM
easat-7760	29	23	]	]	SYM
easat-7760	29	24	•	•	NUM
easat-7760	29	25	digitalization	digitalization	NOUN
easat-7760	29	26	of	of	ADP
easat-7760	29	27	tax	tax	NOUN
easat-7760	29	28	reporting	reporting	NOUN
easat-7760	29	29	systems	system	NOUN
easat-7760	29	30	[	[	X
easat-7760	29	31	8	8	NUM
easat-7760	29	32	]	]	SYM
easat-7760	29	33	•	•	NUM
easat-7760	29	34	enhanced	enhance	VERB
easat-7760	29	35	collaboration	collaboration	NOUN
easat-7760	29	36	between	between	ADP
easat-7760	29	37	tax	tax	NOUN
easat-7760	29	38	authorities	authority	NOUN
easat-7760	29	39	and	and	CCONJ
easat-7760	29	40	businesses	business	NOUN
easat-7760	29	41	[	[	X
easat-7760	29	42	9	9	NUM
easat-7760	29	43	]	]	PUNCT
easat-7760	29	44	challenges	challenge	NOUN
easat-7760	29	45	in	in	ADP
easat-7760	29	46	vat	vat	NOUN
easat-7760	29	47	enforcement	enforcement	NOUN
easat-7760	29	48	despite	despite	SCONJ
easat-7760	29	49	policy	policy	NOUN
easat-7760	29	50	efforts	effort	NOUN
easat-7760	29	51	,	,	PUNCT
easat-7760	29	52	several	several	ADJ
easat-7760	29	53	challenges	challenge	NOUN
easat-7760	29	54	persist	persist	VERB
easat-7760	29	55	in	in	ADP
easat-7760	29	56	enforcing	enforce	VERB
easat-7760	29	57	vat	vat	NOUN
easat-7760	29	58	compliance	compliance	NOUN
easat-7760	29	59	:	:	PUNCT
easat-7760	29	60	1	1	X
easat-7760	29	61	.	.	X
easat-7760	29	62	high	high	ADJ
easat-7760	29	63	levels	level	NOUN
easat-7760	29	64	of	of	ADP
easat-7760	29	65	tax	tax	NOUN
easat-7760	29	66	evasion	evasion	NOUN
easat-7760	29	67	–	–	PUNCT
easat-7760	29	68	many	many	ADJ
easat-7760	29	69	businesses	business	NOUN
easat-7760	29	70	operate	operate	VERB
easat-7760	29	71	informally	informally	ADV
easat-7760	29	72	to	to	PART
easat-7760	29	73	avoid	avoid	VERB
easat-7760	29	74	vat	vat	NOUN
easat-7760	29	75	obligations	obligation	NOUN
easat-7760	29	76	[	[	X
easat-7760	29	77	10	10	NUM
easat-7760	29	78	]	]	PUNCT
easat-7760	29	79	.	.	PUNCT
easat-7760	30	1	2	2	X
easat-7760	30	2	.	.	X
easat-7760	30	3	weak	weak	ADJ
easat-7760	30	4	enforcement	enforcement	NOUN
easat-7760	30	5	mechanisms	mechanism	NOUN
easat-7760	30	6	–	–	PUNCT
easat-7760	30	7	limited	limited	ADJ
easat-7760	30	8	resources	resource	NOUN
easat-7760	30	9	and	and	CCONJ
easat-7760	30	10	corruption	corruption	NOUN
easat-7760	30	11	hinder	hinder	VERB
easat-7760	30	12	effective	effective	ADJ
easat-7760	30	13	oversight	oversight	NOUN
easat-7760	30	14	[	[	X
easat-7760	30	15	3	3	NUM
easat-7760	30	16	]	]	PUNCT
easat-7760	30	17	.	.	PUNCT
easat-7760	31	1	3	3	X
easat-7760	31	2	.	.	X
easat-7760	31	3	lack	lack	NOUN
easat-7760	31	4	of	of	ADP
easat-7760	31	5	taxpayer	taxpayer	NOUN
easat-7760	31	6	education	education	NOUN
easat-7760	31	7	–	–	PUNCT
easat-7760	31	8	businesses	business	NOUN
easat-7760	31	9	may	may	AUX
easat-7760	31	10	lack	lack	VERB
easat-7760	31	11	knowledge	knowledge	NOUN
easat-7760	31	12	about	about	ADP
easat-7760	31	13	vat	vat	NOUN
easat-7760	31	14	regulations	regulation	NOUN
easat-7760	31	15	and	and	CCONJ
easat-7760	31	16	benefits	benefit	NOUN
easat-7760	31	17	[	[	X
easat-7760	31	18	5	5	NUM
easat-7760	31	19	]	]	PUNCT
easat-7760	31	20	.	.	PUNCT
easat-7760	32	1	4	4	X
easat-7760	32	2	.	.	X
easat-7760	32	3	cash	cash	NOUN
easat-7760	32	4	-	-	PUNCT
easat-7760	32	5	based	base	VERB
easat-7760	32	6	transactions	transaction	NOUN
easat-7760	32	7	–	–	PUNCT
easat-7760	32	8	the	the	DET
easat-7760	32	9	prevalence	prevalence	NOUN
easat-7760	32	10	of	of	ADP
easat-7760	32	11	cash	cash	NOUN
easat-7760	32	12	transactions	transaction	NOUN
easat-7760	32	13	reduces	reduce	VERB
easat-7760	32	14	traceability	traceability	NOUN
easat-7760	32	15	and	and	CCONJ
easat-7760	32	16	compliance	compliance	NOUN
easat-7760	32	17	[	[	X
easat-7760	32	18	1	1	NUM
easat-7760	32	19	]	]	PUNCT
easat-7760	32	20	.	.	PUNCT
easat-7760	33	1	the	the	DET
easat-7760	33	2	role	role	NOUN
easat-7760	33	3	of	of	ADP
easat-7760	33	4	vat	vat	NOUN
easat-7760	33	5	in	in	ADP
easat-7760	33	6	reducing	reduce	VERB
easat-7760	33	7	the	the	DET
easat-7760	33	8	informal	informal	ADJ
easat-7760	33	9	economy	economy	NOUN
easat-7760	33	10	research	research	NOUN
easat-7760	33	11	suggests	suggest	VERB
easat-7760	33	12	that	that	SCONJ
easat-7760	33	13	effective	effective	ADJ
easat-7760	33	14	vat	vat	NOUN
easat-7760	33	15	implementation	implementation	NOUN
easat-7760	33	16	can	can	AUX
easat-7760	33	17	:	:	PUNCT
easat-7760	33	18	•	•	ADP
easat-7760	33	19	increase	increase	VERB
easat-7760	33	20	tax	tax	NOUN
easat-7760	33	21	revenue	revenue	NOUN
easat-7760	33	22	collection	collection	NOUN
easat-7760	34	1	[	[	X
easat-7760	34	2	6	6	NUM
easat-7760	34	3	]	]	SYM
easat-7760	34	4	•	•	NUM
easat-7760	34	5	enhance	enhance	NOUN
easat-7760	34	6	transparency	transparency	NOUN
easat-7760	34	7	in	in	ADP
easat-7760	34	8	business	business	NOUN
easat-7760	34	9	transactions	transaction	NOUN
easat-7760	34	10	[	[	X
easat-7760	34	11	2	2	NUM
easat-7760	34	12	]	]	SYM
easat-7760	34	13	•	•	NOUN
easat-7760	34	14	encourage	encourage	VERB
easat-7760	34	15	formalization	formalization	NOUN
easat-7760	34	16	of	of	ADP
easat-7760	34	17	businesses	business	NOUN
easat-7760	34	18	[	[	X
easat-7760	34	19	4	4	X
easat-7760	34	20	]	]	SYM
easat-7760	34	21	•	•	NOUN
easat-7760	34	22	improve	improve	VERB
easat-7760	34	23	fiscal	fiscal	ADJ
easat-7760	34	24	stability	stability	NOUN
easat-7760	34	25	and	and	CCONJ
easat-7760	34	26	public	public	ADJ
easat-7760	34	27	service	service	NOUN
easat-7760	34	28	funding	funding	NOUN
easat-7760	35	1	[	[	X
easat-7760	35	2	7	7	NUM
easat-7760	35	3	]	]	X
easat-7760	35	4	comparative	comparative	ADJ
easat-7760	35	5	analysis	analysis	NOUN
easat-7760	35	6	:	:	PUNCT
easat-7760	35	7	kosovo	kosovo	PROPN
easat-7760	35	8	vs.	vs.	ADP
easat-7760	35	9	regional	regional	ADJ
easat-7760	35	10	practices	practice	NOUN
easat-7760	35	11	comparing	compare	VERB
easat-7760	35	12	kosovo	kosovo	PROPN
easat-7760	35	13	with	with	ADP
easat-7760	35	14	neighboring	neighboring	NOUN
easat-7760	35	15	countries	country	NOUN
easat-7760	35	16	(	(	PUNCT
easat-7760	35	17	e.g.	e.g.	ADV
easat-7760	35	18	,	,	PUNCT
easat-7760	35	19	albania	albania	PROPN
easat-7760	35	20	,	,	PUNCT
easat-7760	35	21	north	north	NOUN
easat-7760	35	22	macedonia	macedonia	PROPN
easat-7760	35	23	,	,	PUNCT
easat-7760	35	24	serbia	serbia	PROPN
easat-7760	35	25	)	)	PUNCT
easat-7760	35	26	highlights	highlight	VERB
easat-7760	35	27	variations	variation	NOUN
easat-7760	35	28	in	in	ADP
easat-7760	35	29	vat	vat	NOUN
easat-7760	35	30	enforcement	enforcement	NOUN
easat-7760	35	31	strategies	strategy	NOUN
easat-7760	35	32	.	.	PUNCT
easat-7760	36	1	countries	country	NOUN
easat-7760	36	2	with	with	ADP
easat-7760	36	3	robust	robust	ADJ
easat-7760	36	4	digital	digital	ADJ
easat-7760	36	5	tax	tax	NOUN
easat-7760	36	6	systems	system	NOUN
easat-7760	36	7	and	and	CCONJ
easat-7760	36	8	stricter	strict	ADJ
easat-7760	36	9	penalties	penalty	NOUN
easat-7760	36	10	for	for	ADP
easat-7760	36	11	non	non	ADJ
easat-7760	36	12	-	-	ADJ
easat-7760	36	13	compliance	compliance	NOUN
easat-7760	36	14	tend	tend	VERB
easat-7760	36	15	to	to	PART
easat-7760	36	16	experience	experience	VERB
easat-7760	36	17	lower	low	ADJ
easat-7760	36	18	levels	level	NOUN
easat-7760	36	19	of	of	ADP
easat-7760	36	20	informality	informality	NOUN
easat-7760	36	21	[	[	X
easat-7760	36	22	9	9	NUM
easat-7760	36	23	]	]	PUNCT
easat-7760	36	24	.	.	PUNCT
easat-7760	37	1	policy	policy	NOUN
easat-7760	37	2	recommendations	recommendation	NOUN
easat-7760	37	3	to	to	PART
easat-7760	37	4	maximize	maximize	VERB
easat-7760	37	5	the	the	DET
easat-7760	37	6	impact	impact	NOUN
easat-7760	37	7	of	of	ADP
easat-7760	37	8	vat	vat	NOUN
easat-7760	37	9	on	on	ADP
easat-7760	37	10	reducing	reduce	VERB
easat-7760	37	11	the	the	DET
easat-7760	37	12	informal	informal	ADJ
easat-7760	37	13	economy	economy	NOUN
easat-7760	37	14	,	,	PUNCT
easat-7760	37	15	kosovo	kosovo	PROPN
easat-7760	37	16	should	should	AUX
easat-7760	37	17	consider	consider	VERB
easat-7760	37	18	:	:	PUNCT
easat-7760	37	19	1	1	X
easat-7760	37	20	.	.	X
easat-7760	37	21	strengthening	strengthen	VERB
easat-7760	37	22	enforcement	enforcement	NOUN
easat-7760	37	23	mechanisms	mechanism	NOUN
easat-7760	37	24	–	–	PUNCT
easat-7760	37	25	investing	invest	VERB
easat-7760	37	26	in	in	ADP
easat-7760	37	27	digital	digital	ADJ
easat-7760	37	28	tax	tax	NOUN
easat-7760	37	29	administration	administration	NOUN
easat-7760	37	30	and	and	CCONJ
easat-7760	37	31	audit	audit	NOUN
easat-7760	37	32	systems	system	NOUN
easat-7760	37	33	[	[	X
easat-7760	37	34	3	3	NUM
easat-7760	37	35	]	]	PUNCT
easat-7760	37	36	.	.	PUNCT
easat-7760	38	1	2	2	X
easat-7760	38	2	.	.	X
easat-7760	38	3	providing	provide	VERB
easat-7760	38	4	incentives	incentive	NOUN
easat-7760	38	5	for	for	ADP
easat-7760	38	6	formalization	formalization	NOUN
easat-7760	38	7	–	–	PUNCT
easat-7760	38	8	reducing	reduce	VERB
easat-7760	38	9	compliance	compliance	NOUN
easat-7760	38	10	burdens	burden	NOUN
easat-7760	38	11	for	for	ADP
easat-7760	38	12	small	small	ADJ
easat-7760	38	13	businesses	business	NOUN
easat-7760	38	14	[	[	X
easat-7760	38	15	5	5	NUM
easat-7760	38	16	]	]	PUNCT
easat-7760	38	17	.	.	PUNCT
easat-7760	39	1	3	3	X
easat-7760	39	2	.	.	X
easat-7760	39	3	enhancing	enhance	VERB
easat-7760	39	4	taxpayer	taxpayer	NOUN
easat-7760	39	5	education	education	NOUN
easat-7760	39	6	–	–	PUNCT
easat-7760	39	7	conducting	conduct	VERB
easat-7760	39	8	outreach	outreach	NOUN
easat-7760	39	9	programs	program	NOUN
easat-7760	39	10	to	to	PART
easat-7760	39	11	improve	improve	VERB
easat-7760	39	12	vat	vat	NOUN
easat-7760	39	13	awareness	awareness	NOUN
easat-7760	39	14	[	[	X
easat-7760	39	15	4	4	NUM
easat-7760	39	16	]	]	PUNCT
easat-7760	39	17	.	.	PUNCT
easat-7760	40	1	4	4	X
easat-7760	40	2	.	.	X
easat-7760	40	3	implementing	implement	VERB
easat-7760	40	4	stricter	strict	ADJ
easat-7760	40	5	penalties	penalty	NOUN
easat-7760	40	6	for	for	SCONJ
easat-7760	40	7	non	non	ADJ
easat-7760	40	8	-	-	NOUN
easat-7760	40	9	compliance	compliance	ADJ
easat-7760	40	10	–	–	PUNCT
easat-7760	40	11	deterring	deter	VERB
easat-7760	40	12	tax	tax	NOUN
easat-7760	40	13	evasion	evasion	NOUN
easat-7760	40	14	through	through	ADP
easat-7760	40	15	legal	legal	ADJ
easat-7760	40	16	reforms	reform	NOUN
easat-7760	40	17	[	[	X
easat-7760	40	18	8	8	NUM
easat-7760	40	19	]	]	PUNCT
easat-7760	40	20	.	.	PUNCT
easat-7760	41	1	vat	vat	NOUN
easat-7760	41	2	is	be	AUX
easat-7760	41	3	a	a	DET
easat-7760	41	4	vital	vital	ADJ
easat-7760	41	5	tool	tool	NOUN
easat-7760	41	6	in	in	ADP
easat-7760	41	7	combating	combat	VERB
easat-7760	41	8	the	the	DET
easat-7760	41	9	informal	informal	ADJ
easat-7760	41	10	economy	economy	NOUN
easat-7760	41	11	in	in	ADP
easat-7760	41	12	kosovo	kosovo	PROPN
easat-7760	41	13	,	,	PUNCT
easat-7760	41	14	but	but	CCONJ
easat-7760	41	15	its	its	PRON
easat-7760	41	16	effectiveness	effectiveness	NOUN
easat-7760	41	17	depends	depend	VERB
easat-7760	41	18	on	on	ADP
easat-7760	41	19	strong	strong	ADJ
easat-7760	41	20	enforcement	enforcement	NOUN
easat-7760	41	21	,	,	PUNCT
easat-7760	41	22	taxpayer	taxpayer	NOUN
easat-7760	41	23	education	education	NOUN
easat-7760	41	24	,	,	PUNCT
easat-7760	41	25	and	and	CCONJ
easat-7760	41	26	policy	policy	NOUN
easat-7760	41	27	reforms	reform	NOUN
easat-7760	41	28	.	.	PUNCT
easat-7760	42	1	addressing	address	VERB
easat-7760	42	2	the	the	DET
easat-7760	42	3	challenges	challenge	NOUN
easat-7760	42	4	of	of	ADP
easat-7760	42	5	vat	vat	NOUN
easat-7760	42	6	compliance	compliance	NOUN
easat-7760	42	7	and	and	CCONJ
easat-7760	42	8	strengthening	strengthen	VERB
easat-7760	42	9	tax	tax	NOUN
easat-7760	42	10	administration	administration	NOUN
easat-7760	42	11	can	can	AUX
easat-7760	42	12	significantly	significantly	ADV
easat-7760	42	13	reduce	reduce	VERB
easat-7760	42	14	informality	informality	NOUN
easat-7760	42	15	and	and	CCONJ
easat-7760	42	16	enhance	enhance	VERB
easat-7760	42	17	economic	economic	ADJ
easat-7760	42	18	transparency	transparency	NOUN
easat-7760	43	1	[	[	X
easat-7760	43	2	10	10	NUM
easat-7760	43	3	]	]	PUNCT
easat-7760	43	4	.	.	PUNCT
easat-7760	44	1	1.1	1.1	NUM
easat-7760	44	2	.	.	PUNCT
easat-7760	45	1	entry	entry	NOUN
easat-7760	45	2	the	the	DET
easat-7760	45	3	informal	informal	ADJ
easat-7760	45	4	economy	economy	NOUN
easat-7760	45	5	poses	pose	VERB
easat-7760	45	6	a	a	DET
easat-7760	45	7	significant	significant	ADJ
easat-7760	45	8	challenge	challenge	NOUN
easat-7760	45	9	to	to	ADP
easat-7760	45	10	the	the	DET
easat-7760	45	11	kosovo	kosovo	PROPN
easat-7760	45	12	economy	economy	NOUN
easat-7760	45	13	,	,	PUNCT
easat-7760	45	14	limiting	limit	VERB
easat-7760	45	15	tax	tax	NOUN
easat-7760	45	16	revenues	revenue	NOUN
easat-7760	45	17	and	and	CCONJ
easat-7760	45	18	market	market	NOUN
easat-7760	45	19	transparency	transparency	NOUN
easat-7760	45	20	.	.	PUNCT
easat-7760	46	1	this	this	DET
easat-7760	46	2	sector	sector	NOUN
easat-7760	46	3	includes	include	VERB
easat-7760	46	4	economic	economic	ADJ
easat-7760	46	5	activities	activity	NOUN
easat-7760	46	6	that	that	PRON
easat-7760	46	7	operate	operate	VERB
easat-7760	46	8	outside	outside	ADP
easat-7760	46	9	the	the	DET
easat-7760	46	10	official	official	ADJ
easat-7760	46	11	system	system	NOUN
easat-7760	46	12	,	,	PUNCT
easat-7760	46	13	avoiding	avoid	VERB
easat-7760	46	14	taxation	taxation	NOUN
easat-7760	46	15	and	and	CCONJ
easat-7760	46	16	thus	thus	ADV
easat-7760	46	17	reducing	reduce	VERB
easat-7760	46	18	state	state	NOUN
easat-7760	46	19	revenues	revenue	NOUN
easat-7760	46	20	.	.	PUNCT
easat-7760	47	1	among	among	ADP
easat-7760	47	2	the	the	DET
easat-7760	47	3	main	main	ADJ
easat-7760	47	4	factors	factor	NOUN
easat-7760	47	5	contributing	contribute	VERB
easat-7760	47	6	to	to	ADP
easat-7760	47	7	the	the	DET
easat-7760	47	8	growth	growth	NOUN
easat-7760	47	9	of	of	ADP
easat-7760	47	10	the	the	DET
easat-7760	47	11	informal	informal	ADJ
easat-7760	47	12	economy	economy	NOUN
easat-7760	47	13	are	be	AUX
easat-7760	47	14	the	the	DET
easat-7760	47	15	high	high	ADJ
easat-7760	47	16	cost	cost	NOUN
easat-7760	47	17	of	of	ADP
easat-7760	47	18	compliance	compliance	NOUN
easat-7760	47	19	with	with	ADP
easat-7760	47	20	tax	tax	NOUN
easat-7760	47	21	rules	rule	NOUN
easat-7760	47	22	and	and	CCONJ
easat-7760	47	23	the	the	DET
easat-7760	47	24	lack	lack	NOUN
easat-7760	47	25	of	of	ADP
easat-7760	47	26	effective	effective	ADJ
easat-7760	47	27	mechanisms	mechanism	NOUN
easat-7760	47	28	for	for	ADP
easat-7760	47	29	tax	tax	NOUN
easat-7760	47	30	collection	collection	NOUN
easat-7760	47	31	.	.	PUNCT
easat-7760	48	1	137	137	NUM
easat-7760	48	2	edelweiss	edelweiss	PROPN
easat-7760	48	3	applied	apply	VERB
easat-7760	48	4	science	science	NOUN
easat-7760	48	5	and	and	CCONJ
easat-7760	48	6	technology	technology	NOUN
easat-7760	48	7	issn	issn	PROPN
easat-7760	48	8	:	:	PUNCT
easat-7760	48	9	2576	2576	NUM
easat-7760	48	10	-	-	SYM
easat-7760	48	11	8484	8484	NUM
easat-7760	48	12	vol	vol	NOUN
easat-7760	48	13	.	.	PROPN
easat-7760	49	1	9	9	NUM
easat-7760	49	2	,	,	PUNCT
easat-7760	49	3	no	no	INTJ
easat-7760	49	4	.	.	NOUN
easat-7760	50	1	6	6	NUM
easat-7760	50	2	:	:	SYM
easat-7760	50	3	135	135	NUM
easat-7760	50	4	-	-	SYM
easat-7760	50	5	149	149	NUM
easat-7760	50	6	,	,	PUNCT
easat-7760	50	7	2025	2025	NUM
easat-7760	50	8	doi	doi	NOUN
easat-7760	50	9	:	:	PUNCT
easat-7760	50	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	50	11	©	©	PROPN
easat-7760	50	12	2025	2025	NUM
easat-7760	50	13	by	by	ADP
easat-7760	50	14	the	the	DET
easat-7760	50	15	authors	author	NOUN
easat-7760	50	16	;	;	PUNCT
easat-7760	50	17	licensee	licensee	PROPN
easat-7760	50	18	learning	learn	VERB
easat-7760	50	19	gate	gate	NOUN
easat-7760	50	20	in	in	ADP
easat-7760	50	21	this	this	DET
easat-7760	50	22	context	context	NOUN
easat-7760	50	23	,	,	PUNCT
easat-7760	50	24	the	the	DET
easat-7760	50	25	role	role	NOUN
easat-7760	50	26	of	of	ADP
easat-7760	50	27	value	value	NOUN
easat-7760	50	28	added	add	VERB
easat-7760	50	29	tax	tax	NOUN
easat-7760	50	30	(	(	PUNCT
easat-7760	50	31	vat	vat	NOUN
easat-7760	50	32	)	)	PUNCT
easat-7760	50	33	in	in	ADP
easat-7760	50	34	reducing	reduce	VERB
easat-7760	50	35	the	the	DET
easat-7760	50	36	informal	informal	ADJ
easat-7760	50	37	economy	economy	NOUN
easat-7760	50	38	is	be	AUX
easat-7760	50	39	a	a	DET
easat-7760	50	40	topic	topic	NOUN
easat-7760	50	41	of	of	ADP
easat-7760	50	42	particular	particular	ADJ
easat-7760	50	43	importance	importance	NOUN
easat-7760	50	44	,	,	PUNCT
easat-7760	50	45	as	as	SCONJ
easat-7760	50	46	improving	improve	VERB
easat-7760	50	47	its	its	PRON
easat-7760	50	48	collection	collection	NOUN
easat-7760	50	49	can	can	AUX
easat-7760	50	50	directly	directly	ADV
easat-7760	50	51	contribute	contribute	VERB
easat-7760	50	52	to	to	ADP
easat-7760	50	53	the	the	DET
easat-7760	50	54	formalization	formalization	NOUN
easat-7760	50	55	of	of	ADP
easat-7760	50	56	economic	economic	ADJ
easat-7760	50	57	activities	activity	NOUN
easat-7760	50	58	and	and	CCONJ
easat-7760	50	59	the	the	DET
easat-7760	50	60	increase	increase	NOUN
easat-7760	50	61	of	of	ADP
easat-7760	50	62	state	state	NOUN
easat-7760	50	63	revenues	revenue	NOUN
easat-7760	50	64	.	.	PUNCT
easat-7760	51	1	according	accord	VERB
easat-7760	51	2	to	to	ADP
easat-7760	51	3	michael	michael	PROPN
easat-7760	51	4	keen	keen	ADJ
easat-7760	51	5	in	in	ADP
easat-7760	51	6	research	research	NOUN
easat-7760	51	7	for	for	ADP
easat-7760	51	8	the	the	DET
easat-7760	51	9	international	international	ADJ
easat-7760	51	10	monetary	monetary	ADJ
easat-7760	51	11	fund	fund	NOUN
easat-7760	51	12	(	(	PUNCT
easat-7760	51	13	imf	imf	PROPN
easat-7760	51	14	)	)	PUNCT
easat-7760	51	15	,	,	PUNCT
easat-7760	51	16	developing	develop	VERB
easat-7760	51	17	countries	country	NOUN
easat-7760	51	18	face	face	VERB
easat-7760	51	19	significant	significant	ADJ
easat-7760	51	20	challenges	challenge	NOUN
easat-7760	51	21	in	in	ADP
easat-7760	51	22	the	the	DET
easat-7760	51	23	administration	administration	NOUN
easat-7760	51	24	of	of	ADP
easat-7760	51	25	vat	vat	NOUN
easat-7760	51	26	due	due	ADP
easat-7760	51	27	to	to	ADP
easat-7760	51	28	the	the	DET
easat-7760	51	29	complexity	complexity	NOUN
easat-7760	51	30	of	of	ADP
easat-7760	51	31	the	the	DET
easat-7760	51	32	fiscal	fiscal	ADJ
easat-7760	51	33	system	system	NOUN
easat-7760	51	34	.	.	PUNCT
easat-7760	52	1	this	this	PRON
easat-7760	52	2	often	often	ADV
easat-7760	52	3	pushes	push	VERB
easat-7760	52	4	businesses	business	NOUN
easat-7760	52	5	to	to	PART
easat-7760	52	6	operate	operate	VERB
easat-7760	52	7	outside	outside	ADP
easat-7760	52	8	the	the	DET
easat-7760	52	9	formal	formal	ADJ
easat-7760	52	10	system	system	NOUN
easat-7760	52	11	to	to	PART
easat-7760	52	12	avoid	avoid	VERB
easat-7760	52	13	the	the	DET
easat-7760	52	14	administrative	administrative	ADJ
easat-7760	52	15	burden	burden	NOUN
easat-7760	52	16	and	and	CCONJ
easat-7760	52	17	high	high	ADJ
easat-7760	52	18	compliance	compliance	NOUN
easat-7760	52	19	costs	cost	NOUN
easat-7760	52	20	[	[	X
easat-7760	52	21	11	11	NUM
easat-7760	52	22	]	]	PUNCT
easat-7760	52	23	.	.	PUNCT
easat-7760	53	1	the	the	DET
easat-7760	53	2	same	same	ADJ
easat-7760	53	3	point	point	NOUN
easat-7760	53	4	is	be	AUX
easat-7760	53	5	also	also	ADV
easat-7760	53	6	emphasized	emphasize	VERB
easat-7760	53	7	by	by	ADP
easat-7760	53	8	sęk	sęk	NOUN
easat-7760	53	9	[	[	X
easat-7760	53	10	12	12	NUM
easat-7760	53	11	]	]	PUNCT
easat-7760	53	12	who	who	PRON
easat-7760	53	13	note	note	VERB
easat-7760	53	14	that	that	SCONJ
easat-7760	53	15	different	different	ADJ
easat-7760	53	16	vat	vat	NOUN
easat-7760	53	17	implementation	implementation	NOUN
easat-7760	53	18	practices	practice	NOUN
easat-7760	53	19	create	create	VERB
easat-7760	53	20	uncertainty	uncertainty	NOUN
easat-7760	53	21	for	for	ADP
easat-7760	53	22	businesses	business	NOUN
easat-7760	53	23	,	,	PUNCT
easat-7760	53	24	negatively	negatively	ADV
easat-7760	53	25	affecting	affect	VERB
easat-7760	53	26	the	the	DET
easat-7760	53	27	fulfillment	fulfillment	NOUN
easat-7760	53	28	of	of	ADP
easat-7760	53	29	tax	tax	NOUN
easat-7760	53	30	obligations	obligation	NOUN
easat-7760	53	31	and	and	CCONJ
easat-7760	53	32	increasing	increase	VERB
easat-7760	53	33	the	the	DET
easat-7760	53	34	tendency	tendency	NOUN
easat-7760	53	35	towards	towards	ADP
easat-7760	53	36	informality	informality	NOUN
easat-7760	53	37	[	[	X
easat-7760	53	38	12	12	NUM
easat-7760	53	39	]	]	PUNCT
easat-7760	53	40	.	.	PUNCT
easat-7760	54	1	this	this	DET
easat-7760	54	2	study	study	NOUN
easat-7760	54	3	aims	aim	VERB
easat-7760	54	4	to	to	PART
easat-7760	54	5	analyze	analyze	VERB
easat-7760	54	6	how	how	SCONJ
easat-7760	54	7	improving	improve	VERB
easat-7760	54	8	vat	vat	NOUN
easat-7760	54	9	collection	collection	NOUN
easat-7760	54	10	mechanisms	mechanism	NOUN
easat-7760	54	11	can	can	AUX
easat-7760	54	12	help	help	VERB
easat-7760	54	13	reduce	reduce	VERB
easat-7760	54	14	the	the	DET
easat-7760	54	15	informal	informal	ADJ
easat-7760	54	16	economy	economy	NOUN
easat-7760	54	17	and	and	CCONJ
easat-7760	54	18	increase	increase	VERB
easat-7760	54	19	transparency	transparency	NOUN
easat-7760	54	20	in	in	ADP
easat-7760	54	21	kosovo	kosovo	PROPN
easat-7760	54	22	.	.	PUNCT
easat-7760	55	1	to	to	ADP
easat-7760	55	2	this	this	DET
easat-7760	55	3	end	end	NOUN
easat-7760	55	4	,	,	PUNCT
easat-7760	55	5	the	the	DET
easat-7760	55	6	study	study	NOUN
easat-7760	55	7	will	will	AUX
easat-7760	55	8	draw	draw	VERB
easat-7760	55	9	on	on	ADP
easat-7760	55	10	data	datum	NOUN
easat-7760	55	11	from	from	ADP
easat-7760	55	12	tax	tax	NOUN
easat-7760	55	13	practices	practice	NOUN
easat-7760	55	14	in	in	ADP
easat-7760	55	15	kosovo	kosovo	PROPN
easat-7760	55	16	and	and	CCONJ
easat-7760	55	17	the	the	DET
easat-7760	55	18	factors	factor	NOUN
easat-7760	55	19	that	that	PRON
easat-7760	55	20	drive	drive	VERB
easat-7760	55	21	the	the	DET
easat-7760	55	22	informal	informal	ADJ
easat-7760	55	23	economy	economy	NOUN
easat-7760	55	24	,	,	PUNCT
easat-7760	55	25	formulating	formulate	VERB
easat-7760	55	26	recommendations	recommendation	NOUN
easat-7760	55	27	for	for	ADP
easat-7760	55	28	more	more	ADV
easat-7760	55	29	effective	effective	ADJ
easat-7760	55	30	vat	vat	NOUN
easat-7760	55	31	policies	policy	NOUN
easat-7760	55	32	in	in	ADP
easat-7760	55	33	kosovo	kosovo	PROPN
easat-7760	55	34	.	.	PUNCT
easat-7760	56	1	the	the	DET
easat-7760	56	2	international	international	ADJ
easat-7760	56	3	monetary	monetary	ADJ
easat-7760	56	4	fund	fund	NOUN
easat-7760	56	5	(	(	PUNCT
easat-7760	56	6	imf	imf	PROPN
easat-7760	56	7	)	)	PUNCT
easat-7760	56	8	emphasizes	emphasize	VERB
easat-7760	56	9	that	that	SCONJ
easat-7760	56	10	improving	improve	VERB
easat-7760	56	11	vat	vat	NOUN
easat-7760	56	12	administrative	administrative	ADJ
easat-7760	56	13	capacity	capacity	NOUN
easat-7760	56	14	and	and	CCONJ
easat-7760	56	15	its	its	PRON
easat-7760	56	16	uniform	uniform	ADJ
easat-7760	56	17	application	application	NOUN
easat-7760	56	18	help	help	NOUN
easat-7760	56	19	reduce	reduce	VERB
easat-7760	56	20	informality	informality	NOUN
easat-7760	56	21	and	and	CCONJ
easat-7760	56	22	therefore	therefore	ADV
easat-7760	56	23	contribute	contribute	VERB
easat-7760	56	24	to	to	ADP
easat-7760	56	25	a	a	DET
easat-7760	56	26	more	more	ADV
easat-7760	56	27	transparent	transparent	ADJ
easat-7760	56	28	and	and	CCONJ
easat-7760	56	29	sustainable	sustainable	ADJ
easat-7760	56	30	economy	economy	NOUN
easat-7760	57	1	[	[	X
easat-7760	57	2	13	13	NUM
easat-7760	57	3	]	]	PUNCT
easat-7760	57	4	.	.	PUNCT
easat-7760	58	1	this	this	DET
easat-7760	58	2	study	study	NOUN
easat-7760	58	3	is	be	AUX
easat-7760	58	4	of	of	ADP
easat-7760	58	5	particular	particular	ADJ
easat-7760	58	6	importance	importance	NOUN
easat-7760	58	7	for	for	ADP
easat-7760	58	8	kosovo	kosovo	PROPN
easat-7760	58	9	,	,	PUNCT
easat-7760	58	10	as	as	SCONJ
easat-7760	58	11	it	it	PRON
easat-7760	58	12	addresses	address	VERB
easat-7760	58	13	one	one	NUM
easat-7760	58	14	of	of	ADP
easat-7760	58	15	its	its	PRON
easat-7760	58	16	main	main	ADJ
easat-7760	58	17	economic	economic	ADJ
easat-7760	58	18	challenges	challenge	NOUN
easat-7760	58	19	:	:	PUNCT
easat-7760	58	20	the	the	DET
easat-7760	58	21	high	high	ADJ
easat-7760	58	22	level	level	NOUN
easat-7760	58	23	of	of	ADP
easat-7760	58	24	the	the	DET
easat-7760	58	25	informal	informal	ADJ
easat-7760	58	26	economy	economy	NOUN
easat-7760	58	27	.	.	PUNCT
easat-7760	59	1	around	around	ADV
easat-7760	59	2	30	30	NUM
easat-7760	59	3	-	-	SYM
easat-7760	59	4	40	40	NUM
easat-7760	59	5	%	%	NOUN
easat-7760	59	6	of	of	ADP
easat-7760	59	7	kosovo	kosovo	PROPN
easat-7760	59	8	’s	’s	PART
easat-7760	59	9	economy	economy	NOUN
easat-7760	59	10	operates	operate	VERB
easat-7760	59	11	informally	informally	ADV
easat-7760	59	12	,	,	PUNCT
easat-7760	59	13	causing	cause	VERB
easat-7760	59	14	a	a	DET
easat-7760	59	15	loss	loss	NOUN
easat-7760	59	16	of	of	ADP
easat-7760	59	17	revenue	revenue	NOUN
easat-7760	59	18	that	that	PRON
easat-7760	59	19	could	could	AUX
easat-7760	59	20	be	be	AUX
easat-7760	59	21	invested	invest	VERB
easat-7760	59	22	in	in	ADP
easat-7760	59	23	important	important	ADJ
easat-7760	59	24	public	public	ADJ
easat-7760	59	25	sectors	sector	NOUN
easat-7760	59	26	such	such	ADJ
easat-7760	59	27	as	as	ADP
easat-7760	59	28	health	health	NOUN
easat-7760	59	29	,	,	PUNCT
easat-7760	59	30	education	education	NOUN
easat-7760	59	31	and	and	CCONJ
easat-7760	59	32	infrastructure	infrastructure	NOUN
easat-7760	59	33	.	.	PUNCT
easat-7760	60	1	improving	improve	VERB
easat-7760	60	2	vat	vat	NOUN
easat-7760	60	3	collection	collection	NOUN
easat-7760	60	4	would	would	AUX
easat-7760	60	5	contribute	contribute	VERB
easat-7760	60	6	not	not	PART
easat-7760	60	7	only	only	ADV
easat-7760	60	8	to	to	ADP
easat-7760	60	9	increasing	increase	VERB
easat-7760	60	10	state	state	NOUN
easat-7760	60	11	revenues	revenue	NOUN
easat-7760	60	12	,	,	PUNCT
easat-7760	60	13	but	but	CCONJ
easat-7760	60	14	also	also	ADV
easat-7760	60	15	to	to	ADP
easat-7760	60	16	the	the	DET
easat-7760	60	17	transparency	transparency	NOUN
easat-7760	60	18	of	of	ADP
easat-7760	60	19	economic	economic	ADJ
easat-7760	60	20	transactions	transaction	NOUN
easat-7760	60	21	and	and	CCONJ
easat-7760	60	22	increasing	increase	VERB
easat-7760	60	23	trust	trust	NOUN
easat-7760	60	24	in	in	ADP
easat-7760	60	25	public	public	ADJ
easat-7760	60	26	institutions	institution	NOUN
easat-7760	60	27	.	.	PUNCT
easat-7760	61	1	in	in	ADP
easat-7760	61	2	this	this	DET
easat-7760	61	3	way	way	NOUN
easat-7760	61	4	,	,	PUNCT
easat-7760	61	5	formalizing	formalize	VERB
easat-7760	61	6	the	the	DET
easat-7760	61	7	economy	economy	NOUN
easat-7760	61	8	throu	throu	VERB
easat-7760	61	9	the	the	DET
easat-7760	61	10	informal	informal	ADJ
easat-7760	61	11	economy	economy	NOUN
easat-7760	61	12	in	in	ADP
easat-7760	61	13	kosovo	kosovo	PROPN
easat-7760	61	14	is	be	AUX
easat-7760	61	15	estimated	estimate	VERB
easat-7760	61	16	to	to	PART
easat-7760	61	17	account	account	VERB
easat-7760	61	18	for	for	ADP
easat-7760	61	19	a	a	DET
easat-7760	61	20	significant	significant	ADJ
easat-7760	61	21	portion	portion	NOUN
easat-7760	61	22	of	of	ADP
easat-7760	61	23	gdp	gdp	NOUN
easat-7760	61	24	,	,	PUNCT
easat-7760	61	25	with	with	ADP
easat-7760	61	26	sectors	sector	NOUN
easat-7760	61	27	such	such	ADJ
easat-7760	61	28	as	as	ADP
easat-7760	61	29	retail	retail	NOUN
easat-7760	61	30	,	,	PUNCT
easat-7760	61	31	construction	construction	NOUN
easat-7760	61	32	,	,	PUNCT
easat-7760	61	33	and	and	CCONJ
easat-7760	61	34	agriculture	agriculture	NOUN
easat-7760	61	35	being	be	AUX
easat-7760	61	36	particularly	particularly	ADV
easat-7760	61	37	affected	affect	VERB
easat-7760	61	38	[	[	X
easat-7760	61	39	14	14	NUM
easat-7760	61	40	]	]	PUNCT
easat-7760	61	41	.	.	PUNCT
easat-7760	62	1	the	the	DET
easat-7760	62	2	lack	lack	NOUN
easat-7760	62	3	of	of	ADP
easat-7760	62	4	formal	formal	ADJ
easat-7760	62	5	employment	employment	NOUN
easat-7760	62	6	opportunities	opportunity	NOUN
easat-7760	62	7	and	and	CCONJ
easat-7760	62	8	weak	weak	ADJ
easat-7760	62	9	enforcement	enforcement	NOUN
easat-7760	62	10	mechanisms	mechanism	NOUN
easat-7760	62	11	have	have	AUX
easat-7760	62	12	contributed	contribute	VERB
easat-7760	62	13	to	to	ADP
easat-7760	62	14	the	the	DET
easat-7760	62	15	persistence	persistence	NOUN
easat-7760	62	16	of	of	ADP
easat-7760	62	17	informal	informal	ADJ
easat-7760	62	18	activities	activity	NOUN
easat-7760	62	19	[	[	X
easat-7760	62	20	15	15	NUM
easat-7760	62	21	]	]	PUNCT
easat-7760	62	22	.	.	PUNCT
easat-7760	63	1	vat	vat	NOUN
easat-7760	63	2	,	,	PUNCT
easat-7760	63	3	as	as	ADP
easat-7760	63	4	a	a	DET
easat-7760	63	5	consumption	consumption	NOUN
easat-7760	63	6	tax	tax	NOUN
easat-7760	63	7	,	,	PUNCT
easat-7760	63	8	has	have	VERB
easat-7760	63	9	the	the	DET
easat-7760	63	10	potential	potential	NOUN
easat-7760	63	11	to	to	PART
easat-7760	63	12	formalize	formalize	VERB
easat-7760	63	13	transactions	transaction	NOUN
easat-7760	63	14	by	by	ADP
easat-7760	63	15	creating	create	VERB
easat-7760	63	16	a	a	DET
easat-7760	63	17	paper	paper	NOUN
easat-7760	63	18	trail	trail	NOUN
easat-7760	63	19	and	and	CCONJ
easat-7760	63	20	incentivizing	incentivize	VERB
easat-7760	63	21	businesses	business	NOUN
easat-7760	63	22	to	to	PART
easat-7760	63	23	register	register	VERB
easat-7760	63	24	with	with	ADP
easat-7760	63	25	tax	tax	NOUN
easat-7760	63	26	authorities	authority	NOUN
easat-7760	63	27	[	[	X
easat-7760	63	28	16	16	NUM
easat-7760	63	29	]	]	PUNCT
easat-7760	63	30	.	.	PUNCT
easat-7760	64	1	the	the	DET
easat-7760	64	2	role	role	NOUN
easat-7760	64	3	of	of	ADP
easat-7760	64	4	vat	vat	NOUN
easat-7760	64	5	in	in	ADP
easat-7760	64	6	formalizing	formalize	VERB
easat-7760	64	7	the	the	DET
easat-7760	64	8	economy	economy	NOUN
easat-7760	64	9	vat	vat	NOUN
easat-7760	64	10	implementation	implementation	NOUN
easat-7760	64	11	in	in	ADP
easat-7760	64	12	kosovo	kosovo	PROPN
easat-7760	64	13	has	have	AUX
easat-7760	64	14	been	be	AUX
easat-7760	64	15	a	a	DET
easat-7760	64	16	key	key	ADJ
easat-7760	64	17	component	component	NOUN
easat-7760	64	18	of	of	ADP
easat-7760	64	19	tax	tax	NOUN
easat-7760	64	20	reforms	reform	NOUN
easat-7760	64	21	aimed	aim	VERB
easat-7760	64	22	at	at	ADP
easat-7760	64	23	increasing	increase	VERB
easat-7760	64	24	revenue	revenue	NOUN
easat-7760	64	25	and	and	CCONJ
easat-7760	64	26	reducing	reduce	VERB
easat-7760	64	27	informality	informality	NOUN
easat-7760	64	28	.	.	PUNCT
easat-7760	65	1	by	by	ADP
easat-7760	65	2	requiring	require	VERB
easat-7760	65	3	businesses	business	NOUN
easat-7760	65	4	to	to	PART
easat-7760	65	5	issue	issue	VERB
easat-7760	65	6	invoices	invoice	NOUN
easat-7760	65	7	and	and	CCONJ
easat-7760	65	8	report	report	NOUN
easat-7760	65	9	transactions	transaction	NOUN
easat-7760	65	10	,	,	PUNCT
easat-7760	65	11	vat	vat	NOUN
easat-7760	65	12	creates	create	VERB
easat-7760	65	13	transparency	transparency	NOUN
easat-7760	65	14	and	and	CCONJ
easat-7760	65	15	accountability	accountability	NOUN
easat-7760	65	16	[	[	X
easat-7760	65	17	17	17	NUM
easat-7760	65	18	]	]	PUNCT
easat-7760	65	19	.	.	PUNCT
easat-7760	66	1	studies	study	NOUN
easat-7760	66	2	have	have	AUX
easat-7760	66	3	shown	show	VERB
easat-7760	66	4	that	that	SCONJ
easat-7760	66	5	vat	vat	NOUN
easat-7760	66	6	adoption	adoption	NOUN
easat-7760	66	7	in	in	ADP
easat-7760	66	8	developing	develop	VERB
easat-7760	66	9	countries	country	NOUN
easat-7760	66	10	has	have	AUX
easat-7760	66	11	led	lead	VERB
easat-7760	66	12	to	to	ADP
easat-7760	66	13	a	a	DET
easat-7760	66	14	reduction	reduction	NOUN
easat-7760	66	15	in	in	ADP
easat-7760	66	16	informal	informal	ADJ
easat-7760	66	17	economic	economic	ADJ
easat-7760	66	18	activities	activity	NOUN
easat-7760	66	19	by	by	ADP
easat-7760	66	20	up	up	ADP
easat-7760	66	21	to	to	PART
easat-7760	66	22	15	15	NUM
easat-7760	66	23	%	%	NOUN
easat-7760	66	24	[	[	X
easat-7760	66	25	18	18	NUM
easat-7760	66	26	]	]	PUNCT
easat-7760	66	27	.	.	PUNCT
easat-7760	67	1	in	in	ADP
easat-7760	67	2	kosovo	kosovo	PROPN
easat-7760	67	3	,	,	PUNCT
easat-7760	67	4	the	the	DET
easat-7760	67	5	introduction	introduction	NOUN
easat-7760	67	6	of	of	ADP
easat-7760	67	7	a	a	DET
easat-7760	67	8	flat	flat	ADJ
easat-7760	67	9	vat	vat	NOUN
easat-7760	67	10	rate	rate	NOUN
easat-7760	67	11	of	of	ADP
easat-7760	67	12	18	18	NUM
easat-7760	67	13	%	%	NOUN
easat-7760	67	14	in	in	ADP
easat-7760	67	15	2015	2015	NUM
easat-7760	67	16	has	have	AUX
easat-7760	67	17	improved	improve	VERB
easat-7760	67	18	tax	tax	NOUN
easat-7760	67	19	compliance	compliance	NOUN
easat-7760	67	20	,	,	PUNCT
easat-7760	67	21	particularly	particularly	ADV
easat-7760	67	22	among	among	ADP
easat-7760	67	23	small	small	ADJ
easat-7760	67	24	and	and	CCONJ
easat-7760	67	25	medium	medium	ADJ
easat-7760	67	26	-	-	PUNCT
easat-7760	67	27	sized	sized	ADJ
easat-7760	67	28	enterprises	enterprise	NOUN
easat-7760	67	29	(	(	PUNCT
easat-7760	67	30	smes	sme	NOUN
easat-7760	67	31	)	)	PUNCT
easat-7760	68	1	[	[	X
easat-7760	68	2	19	19	NUM
easat-7760	68	3	]	]	PUNCT
easat-7760	68	4	.	.	PUNCT
easat-7760	69	1	despite	despite	SCONJ
easat-7760	69	2	its	its	PRON
easat-7760	69	3	potential	potential	NOUN
easat-7760	69	4	,	,	PUNCT
easat-7760	69	5	vat	vat	NOUN
easat-7760	69	6	implementation	implementation	NOUN
easat-7760	69	7	in	in	ADP
easat-7760	69	8	kosovo	kosovo	PROPN
easat-7760	69	9	faces	face	VERB
easat-7760	69	10	several	several	ADJ
easat-7760	69	11	challenges	challenge	NOUN
easat-7760	69	12	.	.	PUNCT
easat-7760	70	1	high	high	ADJ
easat-7760	70	2	compliance	compliance	NOUN
easat-7760	70	3	costs	cost	NOUN
easat-7760	70	4	,	,	PUNCT
easat-7760	70	5	limited	limited	ADJ
easat-7760	70	6	administrative	administrative	ADJ
easat-7760	70	7	capacity	capacity	NOUN
easat-7760	70	8	,	,	PUNCT
easat-7760	70	9	and	and	CCONJ
easat-7760	70	10	widespread	widespread	ADJ
easat-7760	70	11	tax	tax	NOUN
easat-7760	70	12	evasion	evasion	NOUN
easat-7760	70	13	undermine	undermine	VERB
easat-7760	70	14	its	its	PRON
easat-7760	70	15	effectiveness	effectiveness	NOUN
easat-7760	70	16	[	[	X
easat-7760	70	17	20	20	NUM
easat-7760	70	18	]	]	PUNCT
easat-7760	70	19	.	.	PUNCT
easat-7760	71	1	additionally	additionally	ADV
easat-7760	71	2	,	,	PUNCT
easat-7760	71	3	the	the	DET
easat-7760	71	4	prevalence	prevalence	NOUN
easat-7760	71	5	of	of	ADP
easat-7760	71	6	cash	cash	NOUN
easat-7760	71	7	transactions	transaction	NOUN
easat-7760	71	8	and	and	CCONJ
easat-7760	71	9	the	the	DET
easat-7760	71	10	lack	lack	NOUN
easat-7760	71	11	of	of	ADP
easat-7760	71	12	digital	digital	ADJ
easat-7760	71	13	infrastructure	infrastructure	NOUN
easat-7760	71	14	hinder	hinder	VERB
easat-7760	71	15	the	the	DET
easat-7760	71	16	enforcement	enforcement	NOUN
easat-7760	71	17	of	of	ADP
easat-7760	71	18	vat	vat	NOUN
easat-7760	71	19	regulations	regulation	NOUN
easat-7760	71	20	[	[	X
easat-7760	71	21	21	21	NUM
easat-7760	71	22	]	]	PUNCT
easat-7760	71	23	.	.	PUNCT
easat-7760	72	1	addressing	address	VERB
easat-7760	72	2	these	these	DET
easat-7760	72	3	challenges	challenge	NOUN
easat-7760	72	4	requires	require	VERB
easat-7760	72	5	targeted	target	VERB
easat-7760	72	6	policy	policy	NOUN
easat-7760	72	7	interventions	intervention	NOUN
easat-7760	72	8	,	,	PUNCT
easat-7760	72	9	such	such	ADJ
easat-7760	72	10	as	as	ADP
easat-7760	72	11	simplifying	simplify	VERB
easat-7760	72	12	tax	tax	NOUN
easat-7760	72	13	procedures	procedure	NOUN
easat-7760	72	14	and	and	CCONJ
easat-7760	72	15	enhancing	enhance	VERB
easat-7760	72	16	taxpayer	taxpayer	NOUN
easat-7760	72	17	education	education	NOUN
easat-7760	72	18	[	[	X
easat-7760	72	19	8	8	NUM
easat-7760	72	20	]	]	PUNCT
easat-7760	72	21	.	.	PUNCT
easat-7760	73	1	the	the	DET
easat-7760	73	2	experiences	experience	NOUN
easat-7760	73	3	of	of	ADP
easat-7760	73	4	other	other	ADJ
easat-7760	73	5	countries	country	NOUN
easat-7760	73	6	provide	provide	VERB
easat-7760	73	7	valuable	valuable	ADJ
easat-7760	73	8	insights	insight	NOUN
easat-7760	73	9	for	for	ADP
easat-7760	73	10	kosovo	kosovo	PROPN
easat-7760	73	11	.	.	PUNCT
easat-7760	74	1	for	for	ADP
easat-7760	74	2	example	example	NOUN
easat-7760	74	3	,	,	PUNCT
easat-7760	74	4	albania	albania	PROPN
easat-7760	74	5	and	and	CCONJ
easat-7760	74	6	north	north	PROPN
easat-7760	74	7	macedonia	macedonia	PROPN
easat-7760	74	8	have	have	AUX
easat-7760	74	9	successfully	successfully	ADV
easat-7760	74	10	used	use	VERB
easat-7760	74	11	vat	vat	NOUN
easat-7760	74	12	reforms	reform	NOUN
easat-7760	74	13	to	to	PART
easat-7760	74	14	reduce	reduce	VERB
easat-7760	74	15	informality	informality	NOUN
easat-7760	74	16	by	by	ADP
easat-7760	74	17	leveraging	leverage	VERB
easat-7760	74	18	technology	technology	NOUN
easat-7760	74	19	and	and	CCONJ
easat-7760	74	20	strengthening	strengthen	VERB
easat-7760	74	21	enforcement	enforcement	NOUN
easat-7760	74	22	mechanisms	mechanism	NOUN
easat-7760	74	23	[	[	X
easat-7760	74	24	22	22	NUM
easat-7760	74	25	]	]	PUNCT
easat-7760	74	26	.	.	PUNCT
easat-7760	75	1	these	these	DET
easat-7760	75	2	case	case	NOUN
easat-7760	75	3	studies	study	NOUN
easat-7760	75	4	highlight	highlight	VERB
easat-7760	75	5	the	the	DET
easat-7760	75	6	importance	importance	NOUN
easat-7760	75	7	of	of	ADP
easat-7760	75	8	political	political	ADJ
easat-7760	75	9	will	will	NOUN
easat-7760	75	10	,	,	PUNCT
easat-7760	75	11	institutional	institutional	ADJ
easat-7760	75	12	capacity	capacity	NOUN
easat-7760	75	13	,	,	PUNCT
easat-7760	75	14	and	and	CCONJ
easat-7760	75	15	public	public	ADJ
easat-7760	75	16	awareness	awareness	NOUN
easat-7760	75	17	in	in	ADP
easat-7760	75	18	ensuring	ensure	VERB
easat-7760	75	19	the	the	DET
easat-7760	75	20	success	success	NOUN
easat-7760	75	21	of	of	ADP
easat-7760	75	22	vat	vat	NOUN
easat-7760	75	23	reforms	reform	NOUN
easat-7760	75	24	[	[	X
easat-7760	75	25	23	23	NUM
easat-7760	75	26	]	]	PUNCT
easat-7760	75	27	.	.	PUNCT
easat-7760	76	1	2	2	X
easat-7760	76	2	.	.	X
easat-7760	76	3	theoretical	theoretical	ADJ
easat-7760	76	4	background	background	NOUN
easat-7760	76	5	cash	cash	NOUN
easat-7760	76	6	transactions	transaction	NOUN
easat-7760	76	7	for	for	ADP
easat-7760	76	8	various	various	ADJ
easat-7760	76	9	goods	good	NOUN
easat-7760	76	10	and	and	CCONJ
easat-7760	76	11	services	service	NOUN
easat-7760	76	12	pose	pose	VERB
easat-7760	76	13	a	a	DET
easat-7760	76	14	high	high	ADJ
easat-7760	76	15	risk	risk	NOUN
easat-7760	76	16	of	of	ADP
easat-7760	76	17	tax	tax	NOUN
easat-7760	76	18	evasion	evasion	NOUN
easat-7760	76	19	.	.	PUNCT
easat-7760	77	1	this	this	DET
easat-7760	77	2	study	study	NOUN
easat-7760	77	3	awasthi	awasthi	ADV
easat-7760	77	4	and	and	CCONJ
easat-7760	77	5	engelschalk	engelschalk	VERB
easat-7760	78	1	[	[	X
easat-7760	78	2	24	24	NUM
easat-7760	78	3	]	]	PUNCT
easat-7760	78	4	examines	examine	VERB
easat-7760	78	5	the	the	DET
easat-7760	78	6	strategies	strategy	NOUN
easat-7760	78	7	used	use	VERB
easat-7760	78	8	by	by	ADP
easat-7760	78	9	policymakers	policymaker	NOUN
easat-7760	78	10	and	and	CCONJ
easat-7760	78	11	tax	tax	NOUN
easat-7760	78	12	administrators	administrator	NOUN
easat-7760	78	13	to	to	PART
easat-7760	78	14	improve	improve	VERB
easat-7760	78	15	control	control	NOUN
easat-7760	78	16	of	of	ADP
easat-7760	78	17	cash	cash	NOUN
easat-7760	78	18	transactions	transaction	NOUN
easat-7760	78	19	and	and	CCONJ
easat-7760	78	20	shows	show	VERB
easat-7760	78	21	the	the	DET
easat-7760	78	22	apparent	apparent	ADJ
easat-7760	78	23	strong	strong	ADJ
easat-7760	78	24	negative	negative	ADJ
easat-7760	78	25	relationship	relationship	NOUN
easat-7760	78	26	between	between	ADP
easat-7760	78	27	the	the	DET
easat-7760	78	28	size	size	NOUN
easat-7760	78	29	of	of	ADP
easat-7760	78	30	the	the	DET
easat-7760	78	31	shadow	shadow	NOUN
easat-7760	78	32	economy	economy	NOUN
easat-7760	78	33	and	and	CCONJ
easat-7760	78	34	the	the	DET
easat-7760	78	35	use	use	NOUN
easat-7760	78	36	of	of	ADP
easat-7760	78	37	formal	formal	ADJ
easat-7760	78	38	or	or	CCONJ
easat-7760	78	39	electronic	electronic	ADJ
easat-7760	78	40	payments	payment	NOUN
easat-7760	78	41	.	.	PUNCT
easat-7760	79	1	the	the	DET
easat-7760	79	2	study	study	NOUN
easat-7760	79	3	concludes	conclude	VERB
easat-7760	79	4	that	that	SCONJ
easat-7760	79	5	improving	improve	VERB
easat-7760	79	6	tax	tax	NOUN
easat-7760	79	7	compliance	compliance	NOUN
easat-7760	79	8	in	in	ADP
easat-7760	79	9	a	a	DET
easat-7760	79	10	cash	cash	NOUN
easat-7760	79	11	-	-	PUNCT
easat-7760	79	12	based	base	VERB
easat-7760	79	13	economy	economy	NOUN
easat-7760	79	14	requires	require	VERB
easat-7760	79	15	a	a	DET
easat-7760	79	16	comprehensive	comprehensive	ADJ
easat-7760	79	17	and	and	CCONJ
easat-7760	79	18	combined	combined	ADJ
easat-7760	79	19	approach	approach	NOUN
easat-7760	79	20	.	.	PUNCT
easat-7760	80	1	technology	technology	NOUN
easat-7760	80	2	alone	alone	ADJ
easat-7760	80	3	or	or	CCONJ
easat-7760	80	4	isolated	isolated	ADJ
easat-7760	80	5	measures	measure	NOUN
easat-7760	80	6	,	,	PUNCT
easat-7760	80	7	such	such	ADJ
easat-7760	80	8	as	as	ADP
easat-7760	80	9	setting	set	VERB
easat-7760	80	10	limits	limit	NOUN
easat-7760	80	11	138	138	NUM
easat-7760	80	12	edelweiss	edelweiss	PROPN
easat-7760	80	13	applied	apply	VERB
easat-7760	80	14	science	science	NOUN
easat-7760	80	15	and	and	CCONJ
easat-7760	80	16	technology	technology	NOUN
easat-7760	80	17	issn	issn	PROPN
easat-7760	80	18	:	:	PUNCT
easat-7760	80	19	2576	2576	NUM
easat-7760	80	20	-	-	SYM
easat-7760	80	21	8484	8484	NUM
easat-7760	80	22	vol	vol	NOUN
easat-7760	80	23	.	.	PROPN
easat-7760	81	1	9	9	NUM
easat-7760	81	2	,	,	PUNCT
easat-7760	81	3	no	no	INTJ
easat-7760	81	4	.	.	NOUN
easat-7760	82	1	6	6	NUM
easat-7760	82	2	:	:	SYM
easat-7760	82	3	135	135	NUM
easat-7760	82	4	-	-	SYM
easat-7760	82	5	149	149	NUM
easat-7760	82	6	,	,	PUNCT
easat-7760	82	7	2025	2025	NUM
easat-7760	82	8	doi	doi	NOUN
easat-7760	82	9	:	:	PUNCT
easat-7760	82	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	82	11	©	©	PROPN
easat-7760	82	12	2025	2025	NUM
easat-7760	82	13	by	by	ADP
easat-7760	82	14	the	the	DET
easat-7760	82	15	authors	author	NOUN
easat-7760	82	16	;	;	PUNCT
easat-7760	82	17	licensee	licensee	PROPN
easat-7760	82	18	learning	learning	NOUN
easat-7760	82	19	gate	gate	NOUN
easat-7760	82	20	on	on	ADP
easat-7760	82	21	cash	cash	NOUN
easat-7760	82	22	payments	payment	NOUN
easat-7760	82	23	or	or	CCONJ
easat-7760	82	24	using	use	VERB
easat-7760	82	25	lotteries	lottery	NOUN
easat-7760	82	26	to	to	PART
easat-7760	82	27	encourage	encourage	VERB
easat-7760	82	28	the	the	DET
easat-7760	82	29	issuance	issuance	NOUN
easat-7760	82	30	of	of	ADP
easat-7760	82	31	invoices	invoice	NOUN
easat-7760	82	32	,	,	PUNCT
easat-7760	82	33	are	be	AUX
easat-7760	82	34	not	not	PART
easat-7760	82	35	sufficient	sufficient	ADJ
easat-7760	82	36	to	to	PART
easat-7760	82	37	achieve	achieve	VERB
easat-7760	82	38	sustainable	sustainable	ADJ
easat-7760	82	39	improvements	improvement	NOUN
easat-7760	82	40	.	.	PUNCT
easat-7760	83	1	instead	instead	ADV
easat-7760	83	2	,	,	PUNCT
easat-7760	83	3	the	the	DET
easat-7760	83	4	strategy	strategy	NOUN
easat-7760	83	5	should	should	AUX
easat-7760	83	6	include	include	VERB
easat-7760	83	7	cooperation	cooperation	NOUN
easat-7760	83	8	with	with	ADP
easat-7760	83	9	the	the	DET
easat-7760	83	10	private	private	ADJ
easat-7760	83	11	sector	sector	NOUN
easat-7760	83	12	,	,	PUNCT
easat-7760	83	13	broad	broad	ADJ
easat-7760	83	14	access	access	NOUN
easat-7760	83	15	to	to	ADP
easat-7760	83	16	third	third	ADJ
easat-7760	83	17	-	-	PUNCT
easat-7760	83	18	party	party	NOUN
easat-7760	83	19	data	datum	NOUN
easat-7760	83	20	,	,	PUNCT
easat-7760	83	21	promotion	promotion	NOUN
easat-7760	83	22	of	of	ADP
easat-7760	83	23	voluntary	voluntary	ADJ
easat-7760	83	24	compliance	compliance	NOUN
easat-7760	83	25	,	,	PUNCT
easat-7760	83	26	and	and	CCONJ
easat-7760	83	27	strengthening	strengthening	NOUN
easat-7760	83	28	of	of	ADP
easat-7760	83	29	control	control	NOUN
easat-7760	83	30	measures	measure	NOUN
easat-7760	83	31	.	.	PUNCT
easat-7760	84	1	such	such	DET
easat-7760	84	2	a	a	DET
easat-7760	84	3	comprehensive	comprehensive	ADJ
easat-7760	84	4	system	system	NOUN
easat-7760	84	5	aims	aim	VERB
easat-7760	84	6	to	to	PART
easat-7760	84	7	formalize	formalize	VERB
easat-7760	84	8	economic	economic	ADJ
easat-7760	84	9	activities	activity	NOUN
easat-7760	84	10	in	in	ADP
easat-7760	84	11	sectors	sector	NOUN
easat-7760	84	12	where	where	SCONJ
easat-7760	84	13	the	the	DET
easat-7760	84	14	use	use	NOUN
easat-7760	84	15	of	of	ADP
easat-7760	84	16	cash	cash	NOUN
easat-7760	84	17	is	be	AUX
easat-7760	84	18	common	common	ADJ
easat-7760	84	19	and	and	CCONJ
easat-7760	84	20	to	to	PART
easat-7760	84	21	increase	increase	VERB
easat-7760	84	22	the	the	DET
easat-7760	84	23	overall	overall	ADJ
easat-7760	84	24	effectiveness	effectiveness	NOUN
easat-7760	84	25	of	of	ADP
easat-7760	84	26	the	the	DET
easat-7760	84	27	tax	tax	NOUN
easat-7760	84	28	system	system	NOUN
easat-7760	84	29	,	,	PUNCT
easat-7760	84	30	helping	help	VERB
easat-7760	84	31	to	to	PART
easat-7760	84	32	reduce	reduce	VERB
easat-7760	84	33	the	the	DET
easat-7760	84	34	informal	informal	ADJ
easat-7760	84	35	economy	economy	NOUN
easat-7760	84	36	.	.	PUNCT
easat-7760	85	1	meanwhile	meanwhile	ADV
easat-7760	85	2	hoseini	hoseini	ADJ
easat-7760	85	3	[	[	X
easat-7760	85	4	25	25	NUM
easat-7760	85	5	]	]	PUNCT
easat-7760	85	6	highlights	highlight	VERB
easat-7760	85	7	the	the	DET
easat-7760	85	8	importance	importance	NOUN
easat-7760	85	9	of	of	ADP
easat-7760	85	10	vat	vat	NOUN
easat-7760	85	11	as	as	ADP
easat-7760	85	12	a	a	DET
easat-7760	85	13	self	self	NOUN
easat-7760	85	14	-	-	PUNCT
easat-7760	85	15	enforcing	enforce	VERB
easat-7760	85	16	tool	tool	NOUN
easat-7760	85	17	for	for	ADP
easat-7760	85	18	reducing	reduce	VERB
easat-7760	85	19	the	the	DET
easat-7760	85	20	informal	informal	ADJ
easat-7760	85	21	economy	economy	NOUN
easat-7760	85	22	,	,	PUNCT
easat-7760	85	23	especially	especially	ADV
easat-7760	85	24	in	in	ADP
easat-7760	85	25	developing	develop	VERB
easat-7760	85	26	countries	country	NOUN
easat-7760	85	27	.	.	PUNCT
easat-7760	86	1	by	by	ADP
easat-7760	86	2	encouraging	encourage	VERB
easat-7760	86	3	formal	formal	ADJ
easat-7760	86	4	traders	trader	NOUN
easat-7760	86	5	to	to	PART
easat-7760	86	6	purchase	purchase	VERB
easat-7760	86	7	from	from	ADP
easat-7760	86	8	formal	formal	ADJ
easat-7760	86	9	suppliers	supplier	NOUN
easat-7760	86	10	for	for	ADP
easat-7760	86	11	tax	tax	NOUN
easat-7760	86	12	benefits	benefit	NOUN
easat-7760	86	13	,	,	PUNCT
easat-7760	86	14	vat	vat	NOUN
easat-7760	86	15	creates	create	VERB
easat-7760	86	16	a	a	DET
easat-7760	86	17	chain	chain	NOUN
easat-7760	86	18	effect	effect	NOUN
easat-7760	86	19	of	of	ADP
easat-7760	86	20	formalization	formalization	NOUN
easat-7760	86	21	in	in	ADP
easat-7760	86	22	the	the	DET
easat-7760	86	23	economy	economy	NOUN
easat-7760	86	24	.	.	PUNCT
easat-7760	87	1	for	for	ADP
easat-7760	87	2	effective	effective	ADJ
easat-7760	87	3	enforcement	enforcement	NOUN
easat-7760	87	4	,	,	PUNCT
easat-7760	87	5	the	the	DET
easat-7760	87	6	tax	tax	NOUN
easat-7760	87	7	administration	administration	NOUN
easat-7760	87	8	should	should	AUX
easat-7760	87	9	focus	focus	VERB
easat-7760	87	10	on	on	ADP
easat-7760	87	11	auditing	auditing	NOUN
easat-7760	87	12	activities	activity	NOUN
easat-7760	87	13	with	with	ADP
easat-7760	87	14	strong	strong	ADJ
easat-7760	87	15	backward	backward	ADJ
easat-7760	87	16	linkages	linkage	NOUN
easat-7760	87	17	and	and	CCONJ
easat-7760	87	18	final	final	ADJ
easat-7760	87	19	consumers	consumer	NOUN
easat-7760	87	20	,	,	PUNCT
easat-7760	87	21	as	as	SCONJ
easat-7760	87	22	this	this	DET
easat-7760	87	23	approach	approach	NOUN
easat-7760	87	24	helps	help	VERB
easat-7760	87	25	increase	increase	VERB
easat-7760	87	26	tax	tax	NOUN
easat-7760	87	27	compliance	compliance	NOUN
easat-7760	87	28	.	.	PUNCT
easat-7760	88	1	empirical	empirical	ADJ
easat-7760	88	2	evidence	evidence	NOUN
easat-7760	88	3	from	from	ADP
easat-7760	88	4	india	india	PROPN
easat-7760	88	5	shows	show	VERB
easat-7760	88	6	that	that	SCONJ
easat-7760	88	7	the	the	DET
easat-7760	88	8	adoption	adoption	NOUN
easat-7760	88	9	of	of	ADP
easat-7760	88	10	vat	vat	NOUN
easat-7760	88	11	has	have	AUX
easat-7760	88	12	led	lead	VERB
easat-7760	88	13	to	to	ADP
easat-7760	88	14	reduced	reduce	VERB
easat-7760	88	15	informality	informality	NOUN
easat-7760	88	16	,	,	PUNCT
easat-7760	88	17	increased	increase	VERB
easat-7760	88	18	productivity	productivity	NOUN
easat-7760	88	19	,	,	PUNCT
easat-7760	88	20	and	and	CCONJ
easat-7760	88	21	development	development	NOUN
easat-7760	88	22	of	of	ADP
easat-7760	88	23	the	the	DET
easat-7760	88	24	service	service	NOUN
easat-7760	88	25	sector	sector	NOUN
easat-7760	88	26	,	,	PUNCT
easat-7760	88	27	underlining	underline	VERB
easat-7760	88	28	the	the	DET
easat-7760	88	29	positive	positive	ADJ
easat-7760	88	30	impact	impact	NOUN
easat-7760	88	31	of	of	ADP
easat-7760	88	32	formalization	formalization	NOUN
easat-7760	88	33	on	on	ADP
easat-7760	88	34	economic	economic	ADJ
easat-7760	88	35	growth	growth	NOUN
easat-7760	88	36	and	and	CCONJ
easat-7760	88	37	improved	improved	ADJ
easat-7760	88	38	access	access	NOUN
easat-7760	88	39	to	to	ADP
easat-7760	88	40	credit	credit	NOUN
easat-7760	88	41	markets	market	NOUN
easat-7760	88	42	.	.	PUNCT
easat-7760	89	1	the	the	DET
easat-7760	89	2	literature	literature	PROPN
easat-7760	89	3	benjamin	benjamin	PROPN
easat-7760	89	4	,	,	PUNCT
easat-7760	89	5	et	et	PROPN
easat-7760	89	6	al	al	PROPN
easat-7760	89	7	.	.	PUNCT
easat-7760	90	1	[	[	X
easat-7760	90	2	26	26	NUM
easat-7760	90	3	]	]	PUNCT
easat-7760	90	4	analyses	analyse	VERB
easat-7760	90	5	the	the	DET
easat-7760	90	6	role	role	NOUN
easat-7760	90	7	of	of	ADP
easat-7760	90	8	the	the	DET
easat-7760	90	9	informal	informal	ADJ
easat-7760	90	10	sector	sector	NOUN
easat-7760	90	11	and	and	CCONJ
easat-7760	90	12	suggests	suggest	VERB
easat-7760	90	13	that	that	SCONJ
easat-7760	90	14	a	a	DET
easat-7760	90	15	comprehensive	comprehensive	ADJ
easat-7760	90	16	approach	approach	NOUN
easat-7760	90	17	,	,	PUNCT
easat-7760	90	18	which	which	PRON
easat-7760	90	19	values	value	VERB
easat-7760	90	20	the	the	DET
easat-7760	90	21	diversity	diversity	NOUN
easat-7760	90	22	of	of	ADP
easat-7760	90	23	informal	informal	ADJ
easat-7760	90	24	activities	activity	NOUN
easat-7760	90	25	,	,	PUNCT
easat-7760	90	26	is	be	AUX
easat-7760	90	27	essential	essential	ADJ
easat-7760	90	28	for	for	ADP
easat-7760	90	29	economic	economic	ADJ
easat-7760	90	30	development	development	NOUN
easat-7760	90	31	.	.	PUNCT
easat-7760	91	1	self	self	NOUN
easat-7760	91	2	-	-	PUNCT
easat-7760	91	3	implementation	implementation	NOUN
easat-7760	91	4	of	of	ADP
easat-7760	91	5	vat	vat	NOUN
easat-7760	91	6	encourages	encourage	VERB
easat-7760	91	7	formality	formality	NOUN
easat-7760	91	8	,	,	PUNCT
easat-7760	91	9	improving	improve	VERB
easat-7760	91	10	formalization	formalization	NOUN
easat-7760	91	11	and	and	CCONJ
easat-7760	91	12	productivity	productivity	NOUN
easat-7760	91	13	of	of	ADP
easat-7760	91	14	businesses	business	NOUN
easat-7760	91	15	,	,	PUNCT
easat-7760	91	16	as	as	SCONJ
easat-7760	91	17	shown	show	VERB
easat-7760	91	18	in	in	ADP
easat-7760	91	19	the	the	DET
easat-7760	91	20	case	case	NOUN
easat-7760	91	21	of	of	ADP
easat-7760	91	22	india	india	PROPN
easat-7760	91	23	.	.	PUNCT
easat-7760	92	1	policies	policy	NOUN
easat-7760	92	2	that	that	PRON
easat-7760	92	3	focus	focus	VERB
easat-7760	92	4	on	on	ADP
easat-7760	92	5	improving	improve	VERB
easat-7760	92	6	governance	governance	NOUN
easat-7760	92	7	,	,	PUNCT
easat-7760	92	8	public	public	ADJ
easat-7760	92	9	-	-	PUNCT
easat-7760	92	10	private	private	ADJ
easat-7760	92	11	partnerships	partnership	NOUN
easat-7760	92	12	,	,	PUNCT
easat-7760	92	13	and	and	CCONJ
easat-7760	92	14	skills	skill	VERB
easat-7760	92	15	development	development	NOUN
easat-7760	92	16	programs	program	NOUN
easat-7760	92	17	and	and	CCONJ
easat-7760	92	18	services	service	NOUN
easat-7760	92	19	for	for	ADP
easat-7760	92	20	small	small	ADJ
easat-7760	92	21	businesses	business	NOUN
easat-7760	92	22	are	be	AUX
easat-7760	92	23	key	key	ADJ
easat-7760	92	24	to	to	ADP
easat-7760	92	25	increasing	increase	VERB
easat-7760	92	26	tax	tax	NOUN
easat-7760	92	27	compliance	compliance	NOUN
easat-7760	92	28	and	and	CCONJ
easat-7760	92	29	strengthening	strengthen	VERB
easat-7760	92	30	the	the	DET
easat-7760	92	31	informal	informal	ADJ
easat-7760	92	32	sector	sector	NOUN
easat-7760	92	33	without	without	ADP
easat-7760	92	34	forcing	force	VERB
easat-7760	92	35	immediate	immediate	ADJ
easat-7760	92	36	formalization	formalization	NOUN
easat-7760	92	37	.	.	PUNCT
easat-7760	93	1	the	the	DET
easat-7760	93	2	study	study	NOUN
easat-7760	93	3	osemeke	osemeke	NOUN
easat-7760	93	4	,	,	PUNCT
easat-7760	93	5	et	et	PROPN
easat-7760	93	6	al	al	PROPN
easat-7760	93	7	.	.	PUNCT
easat-7760	94	1	[	[	X
easat-7760	94	2	27	27	NUM
easat-7760	94	3	]	]	AUX
easat-7760	94	4	examines	examine	VERB
easat-7760	94	5	efforts	effort	NOUN
easat-7760	94	6	to	to	PART
easat-7760	94	7	increase	increase	VERB
easat-7760	94	8	tax	tax	NOUN
easat-7760	94	9	collection	collection	NOUN
easat-7760	94	10	in	in	ADP
easat-7760	94	11	anambra	anambra	PROPN
easat-7760	94	12	state	state	PROPN
easat-7760	94	13	,	,	PUNCT
easat-7760	94	14	nigeria	nigeria	PROPN
easat-7760	94	15	,	,	PUNCT
easat-7760	94	16	where	where	SCONJ
easat-7760	94	17	a	a	DET
easat-7760	94	18	digital	digital	ADJ
easat-7760	94	19	registry	registry	NOUN
easat-7760	94	20	called	call	VERB
easat-7760	94	21	anssid	anssid	NOUN
easat-7760	94	22	has	have	AUX
easat-7760	94	23	been	be	AUX
easat-7760	94	24	created	create	VERB
easat-7760	94	25	to	to	PART
easat-7760	94	26	include	include	VERB
easat-7760	94	27	businesses	business	NOUN
easat-7760	94	28	in	in	ADP
easat-7760	94	29	the	the	DET
easat-7760	94	30	informal	informal	ADJ
easat-7760	94	31	economy	economy	NOUN
easat-7760	94	32	.	.	PUNCT
easat-7760	95	1	despite	despite	SCONJ
easat-7760	95	2	the	the	DET
easat-7760	95	3	success	success	NOUN
easat-7760	95	4	of	of	ADP
easat-7760	95	5	this	this	DET
easat-7760	95	6	registry	registry	NOUN
easat-7760	95	7	,	,	PUNCT
easat-7760	95	8	paying	pay	VERB
easat-7760	95	9	taxes	taxis	NOUN
easat-7760	95	10	remains	remain	VERB
easat-7760	95	11	difficult	difficult	ADJ
easat-7760	95	12	for	for	ADP
easat-7760	95	13	businesses	business	NOUN
easat-7760	95	14	and	and	CCONJ
easat-7760	95	15	workers	worker	NOUN
easat-7760	95	16	in	in	ADP
easat-7760	95	17	the	the	DET
easat-7760	95	18	informal	informal	ADJ
easat-7760	95	19	sector	sector	NOUN
easat-7760	95	20	.	.	PUNCT
easat-7760	96	1	the	the	DET
easat-7760	96	2	main	main	ADJ
easat-7760	96	3	reasons	reason	NOUN
easat-7760	96	4	for	for	ADP
easat-7760	96	5	this	this	PRON
easat-7760	96	6	are	be	AUX
easat-7760	96	7	lack	lack	NOUN
easat-7760	96	8	of	of	ADP
easat-7760	96	9	infrastructure	infrastructure	NOUN
easat-7760	96	10	development	development	NOUN
easat-7760	96	11	,	,	PUNCT
easat-7760	96	12	lack	lack	NOUN
easat-7760	96	13	of	of	ADP
easat-7760	96	14	accountability	accountability	NOUN
easat-7760	96	15	by	by	ADP
easat-7760	96	16	the	the	DET
easat-7760	96	17	government	government	NOUN
easat-7760	96	18	,	,	PUNCT
easat-7760	96	19	misuse	misuse	NOUN
easat-7760	96	20	of	of	ADP
easat-7760	96	21	funds	fund	NOUN
easat-7760	96	22	,	,	PUNCT
easat-7760	96	23	and	and	CCONJ
easat-7760	96	24	lack	lack	NOUN
easat-7760	96	25	of	of	ADP
easat-7760	96	26	awareness	awareness	NOUN
easat-7760	96	27	.	.	PUNCT
easat-7760	97	1	they	they	PRON
easat-7760	97	2	concluded	conclude	VERB
easat-7760	97	3	that	that	SCONJ
easat-7760	97	4	to	to	PART
easat-7760	97	5	improve	improve	VERB
easat-7760	97	6	tax	tax	NOUN
easat-7760	97	7	revenue	revenue	NOUN
easat-7760	97	8	,	,	PUNCT
easat-7760	97	9	it	it	PRON
easat-7760	97	10	is	be	AUX
easat-7760	97	11	essential	essential	ADJ
easat-7760	97	12	for	for	SCONJ
easat-7760	97	13	policymakers	policymaker	NOUN
easat-7760	97	14	to	to	PART
easat-7760	97	15	address	address	VERB
easat-7760	97	16	these	these	DET
easat-7760	97	17	challenges	challenge	NOUN
easat-7760	97	18	by	by	ADP
easat-7760	97	19	providing	provide	VERB
easat-7760	97	20	more	more	ADJ
easat-7760	97	21	public	public	ADJ
easat-7760	97	22	services	service	NOUN
easat-7760	97	23	and	and	CCONJ
easat-7760	97	24	accountability	accountability	NOUN
easat-7760	97	25	,	,	PUNCT
easat-7760	97	26	building	build	VERB
easat-7760	97	27	trust	trust	NOUN
easat-7760	97	28	through	through	ADP
easat-7760	97	29	transparency	transparency	NOUN
easat-7760	97	30	,	,	PUNCT
easat-7760	97	31	and	and	CCONJ
easat-7760	97	32	strengthening	strengthen	VERB
easat-7760	97	33	awareness	awareness	NOUN
easat-7760	97	34	programs	program	NOUN
easat-7760	97	35	on	on	ADP
easat-7760	97	36	the	the	DET
easat-7760	97	37	importance	importance	NOUN
easat-7760	97	38	of	of	ADP
easat-7760	97	39	paying	pay	VERB
easat-7760	97	40	taxes	taxis	NOUN
easat-7760	97	41	.	.	PUNCT
easat-7760	98	1	another	another	DET
easat-7760	98	2	study	study	NOUN
easat-7760	98	3	related	relate	VERB
easat-7760	98	4	to	to	ADP
easat-7760	98	5	our	our	PRON
easat-7760	98	6	topic	topic	NOUN
easat-7760	98	7	is	be	AUX
easat-7760	98	8	from	from	ADP
easat-7760	98	9	adhikari	adhikari	PROPN
easat-7760	98	10	[	[	X
easat-7760	98	11	28	28	NUM
easat-7760	98	12	]	]	X
easat-7760	98	13	suggesting	suggest	VERB
easat-7760	98	14	that	that	SCONJ
easat-7760	98	15	while	while	SCONJ
easat-7760	98	16	vat	vat	NOUN
easat-7760	98	17	can	can	AUX
easat-7760	98	18	contribute	contribute	VERB
easat-7760	98	19	to	to	ADP
easat-7760	98	20	economic	economic	ADJ
easat-7760	98	21	efficiency	efficiency	NOUN
easat-7760	98	22	significantly	significantly	ADV
easat-7760	98	23	,	,	PUNCT
easat-7760	98	24	its	its	PRON
easat-7760	98	25	effectiveness	effectiveness	NOUN
easat-7760	98	26	is	be	AUX
easat-7760	98	27	closely	closely	ADV
easat-7760	98	28	linked	link	VERB
easat-7760	98	29	to	to	ADP
easat-7760	98	30	the	the	DET
easat-7760	98	31	level	level	NOUN
easat-7760	98	32	of	of	ADP
easat-7760	98	33	development	development	NOUN
easat-7760	98	34	of	of	ADP
easat-7760	98	35	the	the	DET
easat-7760	98	36	country	country	NOUN
easat-7760	98	37	.	.	PUNCT
easat-7760	99	1	high	high	ADJ
easat-7760	99	2	-	-	PUNCT
easat-7760	99	3	income	income	NOUN
easat-7760	99	4	countries	country	NOUN
easat-7760	99	5	benefit	benefit	VERB
easat-7760	99	6	more	more	ADV
easat-7760	99	7	from	from	ADP
easat-7760	99	8	vat	vat	NOUN
easat-7760	99	9	due	due	ADP
easat-7760	99	10	to	to	ADP
easat-7760	99	11	a	a	DET
easat-7760	99	12	stronger	strong	ADJ
easat-7760	99	13	tax	tax	NOUN
easat-7760	99	14	administration	administration	NOUN
easat-7760	99	15	and	and	CCONJ
easat-7760	99	16	a	a	DET
easat-7760	99	17	more	more	ADV
easat-7760	99	18	transparent	transparent	ADJ
easat-7760	99	19	economy	economy	NOUN
easat-7760	99	20	.	.	PUNCT
easat-7760	100	1	for	for	ADP
easat-7760	100	2	low	low	ADJ
easat-7760	100	3	-	-	PUNCT
easat-7760	100	4	income	income	NOUN
easat-7760	100	5	countries	country	NOUN
easat-7760	100	6	,	,	PUNCT
easat-7760	100	7	the	the	DET
easat-7760	100	8	results	result	NOUN
easat-7760	100	9	show	show	VERB
easat-7760	100	10	that	that	SCONJ
easat-7760	100	11	adopting	adopt	VERB
easat-7760	100	12	a	a	DET
easat-7760	100	13	vat	vat	NOUN
easat-7760	100	14	does	do	AUX
easat-7760	100	15	not	not	PART
easat-7760	100	16	necessarily	necessarily	ADV
easat-7760	100	17	bring	bring	VERB
easat-7760	100	18	significant	significant	ADJ
easat-7760	100	19	benefits	benefit	NOUN
easat-7760	100	20	without	without	ADP
easat-7760	100	21	a	a	DET
easat-7760	100	22	modernization	modernization	NOUN
easat-7760	100	23	of	of	ADP
easat-7760	100	24	tax	tax	NOUN
easat-7760	100	25	administration	administration	NOUN
easat-7760	100	26	and	and	CCONJ
easat-7760	100	27	a	a	DET
easat-7760	100	28	strengthening	strengthening	NOUN
easat-7760	100	29	of	of	ADP
easat-7760	100	30	its	its	PRON
easat-7760	100	31	enforcement	enforcement	NOUN
easat-7760	100	32	.	.	PUNCT
easat-7760	101	1	these	these	DET
easat-7760	101	2	findings	finding	NOUN
easat-7760	101	3	point	point	VERB
easat-7760	101	4	to	to	ADP
easat-7760	101	5	the	the	DET
easat-7760	101	6	need	need	NOUN
easat-7760	101	7	for	for	ADP
easat-7760	101	8	personalized	personalized	ADJ
easat-7760	101	9	approaches	approach	NOUN
easat-7760	101	10	for	for	ADP
easat-7760	101	11	low	low	ADJ
easat-7760	101	12	-	-	PUNCT
easat-7760	101	13	income	income	NOUN
easat-7760	101	14	countries	country	NOUN
easat-7760	101	15	,	,	PUNCT
easat-7760	101	16	which	which	PRON
easat-7760	101	17	should	should	AUX
easat-7760	101	18	focus	focus	VERB
easat-7760	101	19	more	more	ADV
easat-7760	101	20	on	on	ADP
easat-7760	101	21	strengthening	strengthen	VERB
easat-7760	101	22	administrative	administrative	ADJ
easat-7760	101	23	capacity	capacity	NOUN
easat-7760	101	24	to	to	PART
easat-7760	101	25	achieve	achieve	VERB
easat-7760	101	26	effective	effective	ADJ
easat-7760	101	27	results	result	NOUN
easat-7760	101	28	.	.	PUNCT
easat-7760	102	1	knowing	know	VERB
easat-7760	102	2	that	that	SCONJ
easat-7760	102	3	inflation	inflation	NOUN
easat-7760	102	4	is	be	AUX
easat-7760	102	5	one	one	NUM
easat-7760	102	6	of	of	ADP
easat-7760	102	7	the	the	DET
easat-7760	102	8	main	main	ADJ
easat-7760	102	9	factors	factor	NOUN
easat-7760	102	10	affecting	affect	VERB
easat-7760	102	11	a	a	DET
easat-7760	102	12	country	country	NOUN
easat-7760	102	13	's	's	PART
easat-7760	102	14	economy	economy	NOUN
easat-7760	102	15	,	,	PUNCT
easat-7760	102	16	another	another	DET
easat-7760	102	17	study	study	NOUN
easat-7760	102	18	by	by	ADP
easat-7760	102	19	mazhar	mazhar	NOUN
easat-7760	102	20	and	and	CCONJ
easat-7760	102	21	meon	meon	NOUN
easat-7760	103	1	[	[	X
easat-7760	103	2	29	29	NUM
easat-7760	103	3	]	]	PUNCT
easat-7760	103	4	examines	examine	VERB
easat-7760	103	5	the	the	DET
easat-7760	103	6	relationship	relationship	NOUN
easat-7760	103	7	between	between	ADP
easat-7760	103	8	the	the	DET
easat-7760	103	9	size	size	NOUN
easat-7760	103	10	of	of	ADP
easat-7760	103	11	the	the	DET
easat-7760	103	12	informal	informal	ADJ
easat-7760	103	13	economy	economy	NOUN
easat-7760	103	14	and	and	CCONJ
easat-7760	103	15	inflation	inflation	NOUN
easat-7760	103	16	by	by	ADP
easat-7760	103	17	empirically	empirically	ADV
easat-7760	103	18	testing	test	VERB
easat-7760	103	19	it	it	PRON
easat-7760	103	20	in	in	ADP
easat-7760	103	21	a	a	DET
easat-7760	103	22	sample	sample	NOUN
easat-7760	103	23	of	of	ADP
easat-7760	103	24	up	up	ADP
easat-7760	103	25	to	to	PART
easat-7760	103	26	153	153	NUM
easat-7760	103	27	developed	developed	ADJ
easat-7760	103	28	and	and	CCONJ
easat-7760	103	29	developing	develop	VERB
easat-7760	103	30	countries	country	NOUN
easat-7760	103	31	during	during	ADP
easat-7760	103	32	the	the	DET
easat-7760	103	33	period	period	NOUN
easat-7760	103	34	1999–2007	1999–2007	NOUN
easat-7760	103	35	.	.	PUNCT
easat-7760	104	1	the	the	DET
easat-7760	104	2	findings	finding	NOUN
easat-7760	104	3	show	show	VERB
easat-7760	104	4	that	that	SCONJ
easat-7760	104	5	there	there	PRON
easat-7760	104	6	is	be	VERB
easat-7760	104	7	a	a	DET
easat-7760	104	8	positive	positive	ADJ
easat-7760	104	9	relationship	relationship	NOUN
easat-7760	104	10	between	between	ADP
easat-7760	104	11	the	the	DET
easat-7760	104	12	size	size	NOUN
easat-7760	104	13	of	of	ADP
easat-7760	104	14	the	the	DET
easat-7760	104	15	informal	informal	ADJ
easat-7760	104	16	economy	economy	NOUN
easat-7760	104	17	and	and	CCONJ
easat-7760	104	18	inflation	inflation	NOUN
easat-7760	104	19	,	,	PUNCT
easat-7760	104	20	but	but	CCONJ
easat-7760	104	21	a	a	DET
easat-7760	104	22	negative	negative	ADJ
easat-7760	104	23	relationship	relationship	NOUN
easat-7760	104	24	between	between	ADP
easat-7760	104	25	the	the	DET
easat-7760	104	26	size	size	NOUN
easat-7760	104	27	of	of	ADP
easat-7760	104	28	the	the	DET
easat-7760	104	29	informal	informal	ADJ
easat-7760	104	30	economy	economy	NOUN
easat-7760	104	31	and	and	CCONJ
easat-7760	104	32	the	the	DET
easat-7760	104	33	tax	tax	NOUN
easat-7760	104	34	burden	burden	NOUN
easat-7760	104	35	.	.	PUNCT
easat-7760	105	1	the	the	DET
easat-7760	105	2	growth	growth	NOUN
easat-7760	105	3	of	of	ADP
easat-7760	105	4	the	the	DET
easat-7760	105	5	informal	informal	ADJ
easat-7760	105	6	economy	economy	NOUN
easat-7760	105	7	leads	lead	VERB
easat-7760	105	8	to	to	ADP
easat-7760	105	9	an	an	DET
easat-7760	105	10	increase	increase	NOUN
easat-7760	105	11	in	in	ADP
easat-7760	105	12	inflation	inflation	NOUN
easat-7760	105	13	,	,	PUNCT
easat-7760	105	14	which	which	PRON
easat-7760	105	15	is	be	AUX
easat-7760	105	16	associated	associate	VERB
easat-7760	105	17	with	with	ADP
easat-7760	105	18	changes	change	NOUN
easat-7760	105	19	in	in	ADP
easat-7760	105	20	monetary	monetary	ADJ
easat-7760	105	21	policies	policy	NOUN
easat-7760	105	22	,	,	PUNCT
easat-7760	105	23	and	and	CCONJ
easat-7760	105	24	on	on	ADP
easat-7760	105	25	the	the	DET
easat-7760	105	26	other	other	ADJ
easat-7760	105	27	hand	hand	NOUN
easat-7760	105	28	the	the	DET
easat-7760	105	29	tax	tax	NOUN
easat-7760	105	30	burden	burden	NOUN
easat-7760	105	31	falls	fall	VERB
easat-7760	105	32	,	,	PUNCT
easat-7760	105	33	which	which	PRON
easat-7760	105	34	means	mean	VERB
easat-7760	105	35	that	that	SCONJ
easat-7760	105	36	governments	government	NOUN
easat-7760	105	37	may	may	AUX
easat-7760	105	38	face	face	VERB
easat-7760	105	39	a	a	DET
easat-7760	105	40	decrease	decrease	NOUN
easat-7760	105	41	in	in	ADP
easat-7760	105	42	tax	tax	NOUN
easat-7760	105	43	revenues	revenue	NOUN
easat-7760	105	44	.	.	PUNCT
easat-7760	106	1	both	both	DET
easat-7760	106	2	relationships	relationship	NOUN
easat-7760	106	3	are	be	AUX
easat-7760	106	4	dependent	dependent	ADJ
easat-7760	106	5	on	on	ADP
easat-7760	106	6	the	the	DET
easat-7760	106	7	independence	independence	NOUN
easat-7760	106	8	of	of	ADP
easat-7760	106	9	the	the	DET
easat-7760	106	10	central	central	ADJ
easat-7760	106	11	bank	bank	NOUN
easat-7760	106	12	and	and	CCONJ
easat-7760	106	13	the	the	DET
easat-7760	106	14	exchange	exchange	NOUN
easat-7760	106	15	rate	rate	NOUN
easat-7760	106	16	regime	regime	NOUN
easat-7760	106	17	,	,	PUNCT
easat-7760	106	18	suggesting	suggest	VERB
easat-7760	106	19	that	that	SCONJ
easat-7760	106	20	in	in	ADP
easat-7760	106	21	strong	strong	ADJ
easat-7760	106	22	institutional	institutional	ADJ
easat-7760	106	23	structures	structure	NOUN
easat-7760	106	24	,	,	PUNCT
easat-7760	106	25	these	these	DET
easat-7760	106	26	relationships	relationship	NOUN
easat-7760	106	27	are	be	AUX
easat-7760	106	28	stronger	strong	ADJ
easat-7760	106	29	.	.	PUNCT
easat-7760	107	1	the	the	DET
easat-7760	107	2	following	follow	VERB
easat-7760	107	3	study	study	NOUN
easat-7760	107	4	aizenman	aizenman	NOUN
easat-7760	107	5	and	and	CCONJ
easat-7760	107	6	jinjarak	jinjarak	VERB
easat-7760	108	1	[	[	X
easat-7760	108	2	30	30	NUM
easat-7760	108	3	]	]	PUNCT
easat-7760	108	4	examines	examine	VERB
easat-7760	108	5	the	the	DET
easat-7760	108	6	political	political	ADJ
easat-7760	108	7	economy	economy	NOUN
easat-7760	108	8	and	and	CCONJ
easat-7760	108	9	structural	structural	ADJ
easat-7760	108	10	factors	factor	NOUN
easat-7760	108	11	that	that	PRON
easat-7760	108	12	affect	affect	VERB
easat-7760	108	13	the	the	DET
easat-7760	108	14	efficiency	efficiency	NOUN
easat-7760	108	15	of	of	ADP
easat-7760	108	16	value	value	NOUN
easat-7760	108	17	added	add	VERB
easat-7760	108	18	tax	tax	NOUN
easat-7760	108	19	(	(	PUNCT
easat-7760	108	20	vat	vat	NOUN
easat-7760	108	21	)	)	PUNCT
easat-7760	108	22	collection	collection	NOUN
easat-7760	108	23	in	in	ADP
easat-7760	108	24	a	a	DET
easat-7760	108	25	group	group	NOUN
easat-7760	108	26	of	of	ADP
easat-7760	108	27	44	44	NUM
easat-7760	108	28	countries	country	NOUN
easat-7760	108	29	over	over	ADP
easat-7760	108	30	the	the	DET
easat-7760	108	31	period	period	NOUN
easat-7760	108	32	1970	1970	NUM
easat-7760	108	33	-	-	SYM
easat-7760	108	34	1999	1999	NUM
easat-7760	108	35	.	.	PUNCT
easat-7760	109	1	it	it	PRON
easat-7760	109	2	assesses	assess	VERB
easat-7760	109	3	how	how	SCONJ
easat-7760	109	4	the	the	DET
easat-7760	109	5	probability	probability	NOUN
easat-7760	109	6	of	of	ADP
easat-7760	109	7	audit	audit	NOUN
easat-7760	109	8	and	and	CCONJ
easat-7760	109	9	penalties	penalty	NOUN
easat-7760	109	10	for	for	ADP
easat-7760	109	11	underpayments	underpayment	NOUN
easat-7760	109	12	affect	affect	VERB
easat-7760	109	13	this	this	DET
easat-7760	109	14	efficiency	efficiency	NOUN
easat-7760	109	15	.	.	PUNCT
easat-7760	110	1	some	some	PRON
easat-7760	110	2	of	of	ADP
easat-7760	110	3	the	the	DET
easat-7760	110	4	main	main	ADJ
easat-7760	110	5	findings	finding	NOUN
easat-7760	110	6	were	be	AUX
easat-7760	110	7	that	that	SCONJ
easat-7760	110	8	a	a	DET
easat-7760	110	9	one	one	NUM
easat-7760	110	10	standard	standard	ADJ
easat-7760	110	11	deviation	deviation	NOUN
easat-7760	110	12	increase	increase	NOUN
easat-7760	110	13	in	in	ADP
easat-7760	110	14	political	political	ADJ
easat-7760	110	15	regime	regime	NOUN
easat-7760	110	16	139	139	NUM
easat-7760	110	17	edelweiss	edelweiss	PROPN
easat-7760	110	18	applied	apply	VERB
easat-7760	110	19	science	science	NOUN
easat-7760	110	20	and	and	CCONJ
easat-7760	110	21	technology	technology	NOUN
easat-7760	110	22	issn	issn	PROPN
easat-7760	110	23	:	:	PUNCT
easat-7760	110	24	2576	2576	NUM
easat-7760	110	25	-	-	SYM
easat-7760	110	26	8484	8484	NUM
easat-7760	110	27	vol	vol	NOUN
easat-7760	110	28	.	.	PROPN
easat-7760	111	1	9	9	NUM
easat-7760	111	2	,	,	PUNCT
easat-7760	111	3	no	no	INTJ
easat-7760	111	4	.	.	NOUN
easat-7760	112	1	6	6	NUM
easat-7760	112	2	:	:	SYM
easat-7760	112	3	135	135	NUM
easat-7760	112	4	-	-	SYM
easat-7760	112	5	149	149	NUM
easat-7760	112	6	,	,	PUNCT
easat-7760	112	7	2025	2025	NUM
easat-7760	112	8	doi	doi	NOUN
easat-7760	112	9	:	:	PUNCT
easat-7760	112	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	112	11	©	©	PROPN
easat-7760	112	12	2025	2025	NUM
easat-7760	112	13	by	by	ADP
easat-7760	112	14	the	the	DET
easat-7760	112	15	authors	author	NOUN
easat-7760	112	16	;	;	PUNCT
easat-7760	112	17	licensee	licensee	PROPN
easat-7760	112	18	learning	learning	NOUN
easat-7760	112	19	gate	gate	PROPN
easat-7760	112	20	stability	stability	NOUN
easat-7760	112	21	results	result	VERB
easat-7760	112	22	in	in	ADP
easat-7760	112	23	a	a	DET
easat-7760	112	24	3.1	3.1	NUM
easat-7760	112	25	%	%	NOUN
easat-7760	112	26	increase	increase	NOUN
easat-7760	112	27	in	in	ADP
easat-7760	112	28	vat	vat	NOUN
easat-7760	112	29	collection	collection	NOUN
easat-7760	112	30	efficiency	efficiency	NOUN
easat-7760	112	31	,	,	PUNCT
easat-7760	112	32	a	a	DET
easat-7760	112	33	one	one	NUM
easat-7760	112	34	standard	standard	ADJ
easat-7760	112	35	deviation	deviation	NOUN
easat-7760	112	36	increase	increase	NOUN
easat-7760	112	37	in	in	ADP
easat-7760	112	38	gdp	gdp	NOUN
easat-7760	112	39	results	result	NOUN
easat-7760	112	40	in	in	ADP
easat-7760	112	41	an	an	DET
easat-7760	112	42	8.1	8.1	NUM
easat-7760	112	43	%	%	NOUN
easat-7760	112	44	increase	increase	NOUN
easat-7760	112	45	in	in	ADP
easat-7760	112	46	vat	vat	NOUN
easat-7760	112	47	collection	collection	NOUN
easat-7760	112	48	efficiency	efficiency	NOUN
easat-7760	112	49	,	,	PUNCT
easat-7760	112	50	and	and	CCONJ
easat-7760	112	51	an	an	DET
easat-7760	112	52	increase	increase	NOUN
easat-7760	112	53	in	in	ADP
easat-7760	112	54	the	the	DET
easat-7760	112	55	level	level	NOUN
easat-7760	112	56	of	of	ADP
easat-7760	112	57	urbanization	urbanization	NOUN
easat-7760	112	58	has	have	VERB
easat-7760	112	59	a	a	DET
easat-7760	112	60	positive	positive	ADJ
easat-7760	112	61	effect	effect	NOUN
easat-7760	112	62	,	,	PUNCT
easat-7760	112	63	increasing	increase	VERB
easat-7760	112	64	vat	vat	NOUN
easat-7760	112	65	collection	collection	NOUN
easat-7760	112	66	efficiency	efficiency	NOUN
easat-7760	112	67	by	by	ADP
easat-7760	112	68	12.7	12.7	NUM
easat-7760	112	69	%	%	NOUN
easat-7760	112	70	.	.	PUNCT
easat-7760	113	1	in	in	ADP
easat-7760	113	2	conclusion	conclusion	NOUN
easat-7760	113	3	,	,	PUNCT
easat-7760	113	4	this	this	DET
easat-7760	113	5	study	study	NOUN
easat-7760	113	6	highlights	highlight	VERB
easat-7760	113	7	the	the	DET
easat-7760	113	8	need	need	NOUN
easat-7760	113	9	to	to	PART
easat-7760	113	10	improve	improve	VERB
easat-7760	113	11	the	the	DET
easat-7760	113	12	efficiency	efficiency	NOUN
easat-7760	113	13	of	of	ADP
easat-7760	113	14	vat	vat	NOUN
easat-7760	113	15	collection	collection	NOUN
easat-7760	113	16	through	through	ADP
easat-7760	113	17	strengthening	strengthen	VERB
easat-7760	113	18	political	political	ADJ
easat-7760	113	19	and	and	CCONJ
easat-7760	113	20	structural	structural	ADJ
easat-7760	113	21	factors	factor	NOUN
easat-7760	113	22	,	,	PUNCT
easat-7760	113	23	making	make	VERB
easat-7760	113	24	this	this	PRON
easat-7760	113	25	an	an	DET
easat-7760	113	26	important	important	ADJ
easat-7760	113	27	issue	issue	NOUN
easat-7760	113	28	for	for	ADP
easat-7760	113	29	public	public	ADJ
easat-7760	113	30	policies	policy	NOUN
easat-7760	113	31	and	and	CCONJ
easat-7760	113	32	economic	economic	ADJ
easat-7760	113	33	development	development	NOUN
easat-7760	113	34	.	.	PUNCT
easat-7760	114	1	one	one	NUM
easat-7760	114	2	of	of	ADP
easat-7760	114	3	the	the	DET
easat-7760	114	4	most	most	ADV
easat-7760	114	5	relevant	relevant	ADJ
easat-7760	114	6	studies	study	NOUN
easat-7760	114	7	to	to	ADP
easat-7760	114	8	our	our	PRON
easat-7760	114	9	topic	topic	NOUN
easat-7760	114	10	is	be	AUX
easat-7760	114	11	gjokutaj	gjokutaj	NOUN
easat-7760	114	12	[	[	X
easat-7760	114	13	31	31	NUM
easat-7760	114	14	]	]	PUNCT
easat-7760	114	15	which	which	PRON
easat-7760	114	16	analyzes	analyze	VERB
easat-7760	114	17	the	the	DET
easat-7760	114	18	tax	tax	NOUN
easat-7760	114	19	gap	gap	NOUN
easat-7760	114	20	,	,	PUNCT
easat-7760	114	21	focusing	focus	VERB
easat-7760	114	22	specifically	specifically	ADV
easat-7760	114	23	on	on	ADP
easat-7760	114	24	value	value	NOUN
easat-7760	114	25	added	add	VERB
easat-7760	114	26	tax	tax	NOUN
easat-7760	114	27	(	(	PUNCT
easat-7760	114	28	vat	vat	NOUN
easat-7760	114	29	)	)	PUNCT
easat-7760	114	30	in	in	ADP
easat-7760	114	31	kosovo	kosovo	PROPN
easat-7760	114	32	and	and	CCONJ
easat-7760	114	33	albania	albania	PROPN
easat-7760	114	34	.	.	PUNCT
easat-7760	115	1	it	it	PRON
easat-7760	115	2	examines	examine	VERB
easat-7760	115	3	tax	tax	NOUN
easat-7760	115	4	exemptions	exemption	NOUN
easat-7760	115	5	and	and	CCONJ
easat-7760	115	6	incentives	incentive	NOUN
easat-7760	115	7	as	as	ADV
easat-7760	115	8	well	well	ADV
easat-7760	115	9	as	as	ADP
easat-7760	115	10	the	the	DET
easat-7760	115	11	impact	impact	NOUN
easat-7760	115	12	of	of	ADP
easat-7760	115	13	economic	economic	ADJ
easat-7760	115	14	and	and	CCONJ
easat-7760	115	15	political	political	ADJ
easat-7760	115	16	factors	factor	NOUN
easat-7760	115	17	on	on	ADP
easat-7760	115	18	the	the	DET
easat-7760	115	19	efficiency	efficiency	NOUN
easat-7760	115	20	of	of	ADP
easat-7760	115	21	vat	vat	NOUN
easat-7760	115	22	collection	collection	NOUN
easat-7760	115	23	.	.	PUNCT
easat-7760	116	1	some	some	PRON
easat-7760	116	2	of	of	ADP
easat-7760	116	3	the	the	DET
easat-7760	116	4	main	main	ADJ
easat-7760	116	5	findings	finding	NOUN
easat-7760	116	6	are	be	AUX
easat-7760	116	7	that	that	SCONJ
easat-7760	116	8	taxes	taxis	NOUN
easat-7760	116	9	constitute	constitute	VERB
easat-7760	116	10	a	a	DET
easat-7760	116	11	large	large	ADJ
easat-7760	116	12	part	part	NOUN
easat-7760	116	13	of	of	ADP
easat-7760	116	14	budget	budget	NOUN
easat-7760	116	15	revenues	revenue	NOUN
easat-7760	116	16	:	:	PUNCT
easat-7760	116	17	88.7	88.7	NUM
easat-7760	116	18	%	%	NOUN
easat-7760	116	19	in	in	ADP
easat-7760	116	20	kosovo	kosovo	PROPN
easat-7760	116	21	and	and	CCONJ
easat-7760	116	22	92.8	92.8	NUM
easat-7760	116	23	%	%	NOUN
easat-7760	116	24	in	in	ADP
easat-7760	116	25	albania	albania	PROPN
easat-7760	116	26	,	,	PUNCT
easat-7760	116	27	kosovo	kosovo	PROPN
easat-7760	116	28	has	have	AUX
easat-7760	116	29	collected	collect	VERB
easat-7760	116	30	1.73	1.73	NUM
easat-7760	116	31	billion	billion	NUM
easat-7760	116	32	euros	euro	NOUN
easat-7760	116	33	,	,	PUNCT
easat-7760	116	34	while	while	SCONJ
easat-7760	116	35	albania	albania	PROPN
easat-7760	116	36	3.49	3.49	NUM
easat-7760	116	37	billion	billion	NUM
easat-7760	116	38	euros	euro	NOUN
easat-7760	116	39	from	from	ADP
easat-7760	116	40	tax	tax	NOUN
easat-7760	116	41	revenues	revenue	NOUN
easat-7760	116	42	,	,	PUNCT
easat-7760	116	43	in	in	ADP
easat-7760	116	44	albania	albania	PROPN
easat-7760	116	45	,	,	PUNCT
easat-7760	116	46	the	the	DET
easat-7760	116	47	vat	vat	NOUN
easat-7760	116	48	gap	gap	NOUN
easat-7760	116	49	is	be	AUX
easat-7760	116	50	255.4	255.4	NUM
easat-7760	116	51	billion	billion	NUM
easat-7760	116	52	lek	lek	NOUN
easat-7760	116	53	(	(	PUNCT
easat-7760	116	54	2.1	2.1	NUM
easat-7760	116	55	billion	billion	NUM
easat-7760	116	56	euros	euro	NOUN
easat-7760	116	57	)	)	PUNCT
easat-7760	116	58	,	,	PUNCT
easat-7760	116	59	while	while	SCONJ
easat-7760	116	60	in	in	ADP
easat-7760	116	61	kosovo	kosovo	PROPN
easat-7760	116	62	it	it	PRON
easat-7760	116	63	is	be	AUX
easat-7760	116	64	1.2	1.2	NUM
easat-7760	116	65	billion	billion	NUM
easat-7760	116	66	euros	euro	NOUN
easat-7760	116	67	,	,	PUNCT
easat-7760	116	68	the	the	DET
easat-7760	116	69	gap	gap	NOUN
easat-7760	116	70	from	from	ADP
easat-7760	116	71	non	non	ADJ
easat-7760	116	72	-	-	NOUN
easat-7760	116	73	compliance	compliance	NOUN
easat-7760	116	74	with	with	ADP
easat-7760	116	75	the	the	DET
easat-7760	116	76	law	law	NOUN
easat-7760	116	77	is	be	AUX
easat-7760	116	78	0.5	0.5	NUM
easat-7760	116	79	%	%	NOUN
easat-7760	116	80	of	of	ADP
easat-7760	116	81	gdp	gdp	NOUN
easat-7760	116	82	in	in	ADP
easat-7760	116	83	albania	albania	PROPN
easat-7760	116	84	and	and	CCONJ
easat-7760	116	85	1.7	1.7	NUM
easat-7760	116	86	%	%	NOUN
easat-7760	116	87	in	in	ADP
easat-7760	116	88	kosovo	kosovo	PROPN
easat-7760	116	89	,	,	PUNCT
easat-7760	116	90	vat	vat	NOUN
easat-7760	116	91	efficiency	efficiency	NOUN
easat-7760	116	92	is	be	AUX
easat-7760	116	93	0.66	0.66	NUM
easat-7760	116	94	in	in	ADP
easat-7760	116	95	albania	albania	PROPN
easat-7760	116	96	and	and	CCONJ
easat-7760	116	97	0.93	0.93	NUM
easat-7760	116	98	in	in	ADP
easat-7760	116	99	kosovo	kosovo	PROPN
easat-7760	116	100	,	,	PUNCT
easat-7760	116	101	indicating	indicate	VERB
easat-7760	116	102	that	that	SCONJ
easat-7760	116	103	kosovo	kosovo	PROPN
easat-7760	116	104	has	have	VERB
easat-7760	116	105	a	a	DET
easat-7760	116	106	better	well	ADJ
easat-7760	116	107	performance	performance	NOUN
easat-7760	116	108	in	in	ADP
easat-7760	116	109	vat	vat	NOUN
easat-7760	116	110	collection	collection	NOUN
easat-7760	116	111	.	.	PUNCT
easat-7760	117	1	the	the	DET
easat-7760	117	2	study	study	NOUN
easat-7760	117	3	shows	show	VERB
easat-7760	117	4	that	that	SCONJ
easat-7760	117	5	the	the	DET
easat-7760	117	6	tax	tax	NOUN
easat-7760	117	7	gap	gap	NOUN
easat-7760	117	8	shows	show	VERB
easat-7760	117	9	a	a	DET
easat-7760	117	10	non	non	NOUN
easat-7760	117	11	-	-	NOUN
easat-7760	117	12	compliance	compliance	NOUN
easat-7760	117	13	with	with	ADP
easat-7760	117	14	the	the	DET
easat-7760	117	15	principles	principle	NOUN
easat-7760	117	16	of	of	ADP
easat-7760	117	17	equality	equality	NOUN
easat-7760	117	18	in	in	ADP
easat-7760	117	19	taxation	taxation	NOUN
easat-7760	117	20	,	,	PUNCT
easat-7760	117	21	negatively	negatively	ADV
easat-7760	117	22	affecting	affect	VERB
easat-7760	117	23	those	those	PRON
easat-7760	117	24	who	who	PRON
easat-7760	117	25	pay	pay	VERB
easat-7760	117	26	taxes	taxis	NOUN
easat-7760	117	27	,	,	PUNCT
easat-7760	117	28	however	however	ADV
easat-7760	117	29	,	,	PUNCT
easat-7760	117	30	a	a	DET
easat-7760	117	31	deeper	deep	ADJ
easat-7760	117	32	analysis	analysis	NOUN
easat-7760	117	33	and	and	CCONJ
easat-7760	117	34	effective	effective	ADJ
easat-7760	117	35	measurement	measurement	NOUN
easat-7760	117	36	of	of	ADP
easat-7760	117	37	the	the	DET
easat-7760	117	38	tax	tax	NOUN
easat-7760	117	39	gap	gap	NOUN
easat-7760	117	40	is	be	AUX
easat-7760	117	41	needed	need	VERB
easat-7760	117	42	to	to	PART
easat-7760	117	43	assess	assess	VERB
easat-7760	117	44	the	the	DET
easat-7760	117	45	effectiveness	effectiveness	NOUN
easat-7760	117	46	of	of	ADP
easat-7760	117	47	fiscal	fiscal	ADJ
easat-7760	117	48	policies	policy	NOUN
easat-7760	117	49	and	and	CCONJ
easat-7760	117	50	tax	tax	NOUN
easat-7760	117	51	administration	administration	NOUN
easat-7760	117	52	.	.	PUNCT
easat-7760	118	1	taxing	tax	VERB
easat-7760	118	2	informal	informal	ADJ
easat-7760	118	3	sector	sector	NOUN
easat-7760	118	4	operators	operator	NOUN
easat-7760	118	5	could	could	AUX
easat-7760	118	6	help	help	VERB
easat-7760	118	7	build	build	VERB
easat-7760	118	8	tax	tax	NOUN
easat-7760	118	9	morale	morale	NOUN
easat-7760	118	10	and	and	CCONJ
easat-7760	118	11	a	a	DET
easat-7760	118	12	culture	culture	NOUN
easat-7760	118	13	of	of	ADP
easat-7760	118	14	compliance	compliance	NOUN
easat-7760	118	15	,	,	PUNCT
easat-7760	118	16	although	although	SCONJ
easat-7760	118	17	more	more	ADJ
easat-7760	118	18	evidence	evidence	NOUN
easat-7760	118	19	is	be	AUX
easat-7760	118	20	required	require	VERB
easat-7760	118	21	for	for	ADP
easat-7760	118	22	this	this	DET
easat-7760	118	23	claim	claim	NOUN
easat-7760	118	24	,	,	PUNCT
easat-7760	118	25	it	it	PRON
easat-7760	118	26	could	could	AUX
easat-7760	118	27	foster	foster	VERB
easat-7760	118	28	the	the	DET
easat-7760	118	29	growth	growth	NOUN
easat-7760	118	30	of	of	ADP
easat-7760	118	31	small	small	ADJ
easat-7760	118	32	businesses	business	NOUN
easat-7760	118	33	and	and	CCONJ
easat-7760	118	34	create	create	VERB
easat-7760	118	35	a	a	DET
easat-7760	118	36	more	more	ADV
easat-7760	118	37	favorable	favorable	ADJ
easat-7760	118	38	environment	environment	NOUN
easat-7760	118	39	for	for	ADP
easat-7760	118	40	formal	formal	ADJ
easat-7760	118	41	sector	sector	NOUN
easat-7760	118	42	firms	firm	NOUN
easat-7760	118	43	,	,	PUNCT
easat-7760	118	44	it	it	PRON
easat-7760	118	45	could	could	AUX
easat-7760	118	46	bring	bring	VERB
easat-7760	118	47	wider	wide	ADJ
easat-7760	118	48	benefits	benefit	NOUN
easat-7760	118	49	in	in	ADP
easat-7760	118	50	governance	governance	NOUN
easat-7760	118	51	and	and	CCONJ
easat-7760	118	52	negotiations	negotiation	NOUN
easat-7760	118	53	between	between	ADP
easat-7760	118	54	the	the	DET
easat-7760	118	55	state	state	NOUN
easat-7760	118	56	and	and	CCONJ
easat-7760	118	57	society	society	NOUN
easat-7760	118	58	.	.	PUNCT
easat-7760	119	1	regarding	regard	VERB
easat-7760	119	2	encouraging	encourage	VERB
easat-7760	119	3	compliance	compliance	NOUN
easat-7760	119	4	among	among	ADP
easat-7760	119	5	informal	informal	ADJ
easat-7760	119	6	sector	sector	NOUN
easat-7760	119	7	firms	firm	NOUN
easat-7760	119	8	,	,	PUNCT
easat-7760	119	9	recent	recent	ADJ
easat-7760	119	10	work	work	NOUN
easat-7760	119	11	has	have	AUX
easat-7760	119	12	shed	shed	VERB
easat-7760	119	13	considerable	considerable	ADJ
easat-7760	119	14	light	light	NOUN
easat-7760	119	15	on	on	ADP
easat-7760	119	16	reducing	reduce	VERB
easat-7760	119	17	compliance	compliance	NOUN
easat-7760	119	18	costs	cost	NOUN
easat-7760	119	19	and	and	CCONJ
easat-7760	119	20	formalization	formalization	NOUN
easat-7760	119	21	,	,	PUNCT
easat-7760	119	22	but	but	CCONJ
easat-7760	119	23	has	have	AUX
easat-7760	119	24	said	say	VERB
easat-7760	119	25	much	much	ADV
easat-7760	119	26	less	less	ADJ
easat-7760	119	27	about	about	ADP
easat-7760	119	28	how	how	SCONJ
easat-7760	119	29	to	to	PART
easat-7760	119	30	provide	provide	VERB
easat-7760	119	31	positive	positive	ADJ
easat-7760	119	32	incentives	incentive	NOUN
easat-7760	119	33	for	for	ADP
easat-7760	119	34	formalization	formalization	NOUN
easat-7760	119	35	.	.	PUNCT
easat-7760	120	1	the	the	DET
easat-7760	120	2	possibility	possibility	NOUN
easat-7760	120	3	is	be	AUX
easat-7760	120	4	examined	examine	VERB
easat-7760	120	5	that	that	SCONJ
easat-7760	120	6	administrative	administrative	ADJ
easat-7760	120	7	and	and	CCONJ
easat-7760	120	8	institutional	institutional	ADJ
easat-7760	120	9	reform	reform	NOUN
easat-7760	120	10	related	relate	VERB
easat-7760	120	11	to	to	ADP
easat-7760	120	12	the	the	DET
easat-7760	120	13	collection	collection	NOUN
easat-7760	120	14	of	of	ADP
easat-7760	120	15	informal	informal	ADJ
easat-7760	120	16	sector	sector	NOUN
easat-7760	120	17	taxes	taxis	NOUN
easat-7760	120	18	may	may	AUX
easat-7760	120	19	be	be	AUX
easat-7760	120	20	able	able	ADJ
easat-7760	120	21	not	not	PART
easat-7760	120	22	only	only	ADV
easat-7760	120	23	to	to	PART
easat-7760	120	24	address	address	VERB
easat-7760	120	25	narrow	narrow	ADJ
easat-7760	120	26	administrative	administrative	ADJ
easat-7760	120	27	shortcomings	shortcoming	NOUN
easat-7760	120	28	,	,	PUNCT
easat-7760	120	29	but	but	CCONJ
easat-7760	120	30	also	also	ADV
easat-7760	120	31	to	to	PART
easat-7760	120	32	create	create	VERB
easat-7760	120	33	positive	positive	ADJ
easat-7760	120	34	incentives	incentive	NOUN
easat-7760	120	35	among	among	ADP
easat-7760	120	36	taxpayers	taxpayer	NOUN
easat-7760	120	37	,	,	PUNCT
easat-7760	120	38	political	political	ADJ
easat-7760	120	39	leaders	leader	NOUN
easat-7760	120	40	,	,	PUNCT
easat-7760	120	41	and	and	CCONJ
easat-7760	120	42	administrators	administrator	NOUN
easat-7760	120	43	.	.	PUNCT
easat-7760	121	1	the	the	DET
easat-7760	121	2	prospect	prospect	NOUN
easat-7760	121	3	of	of	ADP
easat-7760	121	4	decentralizing	decentralize	VERB
easat-7760	121	5	a	a	DET
easat-7760	121	6	larger	large	ADJ
easat-7760	121	7	share	share	NOUN
easat-7760	121	8	of	of	ADP
easat-7760	121	9	micro	micro	ADJ
easat-7760	121	10	and	and	CCONJ
easat-7760	121	11	small	small	ADJ
easat-7760	121	12	firm	firm	ADJ
easat-7760	121	13	taxation	taxation	NOUN
easat-7760	121	14	to	to	ADP
easat-7760	121	15	local	local	ADJ
easat-7760	121	16	governments	government	NOUN
easat-7760	121	17	carries	carry	VERB
easat-7760	121	18	significant	significant	ADJ
easat-7760	121	19	risks	risk	NOUN
easat-7760	121	20	,	,	PUNCT
easat-7760	121	21	but	but	CCONJ
easat-7760	121	22	also	also	ADV
easat-7760	121	23	promises	promise	VERB
easat-7760	121	24	to	to	PART
easat-7760	121	25	strengthen	strengthen	VERB
easat-7760	121	26	commitment	commitment	NOUN
easat-7760	121	27	to	to	ADP
easat-7760	121	28	reform	reform	NOUN
easat-7760	121	29	and	and	CCONJ
easat-7760	121	30	encourage	encourage	VERB
easat-7760	121	31	engagement	engagement	NOUN
easat-7760	121	32	between	between	ADP
easat-7760	121	33	taxpayers	taxpayer	NOUN
easat-7760	121	34	and	and	CCONJ
easat-7760	121	35	governments	government	NOUN
easat-7760	121	36	.	.	PUNCT
easat-7760	122	1	however	however	ADV
easat-7760	122	2	,	,	PUNCT
easat-7760	122	3	these	these	PRON
easat-7760	122	4	and	and	CCONJ
easat-7760	122	5	other	other	ADJ
easat-7760	122	6	options	option	NOUN
easat-7760	122	7	remain	remain	AUX
easat-7760	122	8	insufficiently	insufficiently	ADV
easat-7760	122	9	studied	study	VERB
easat-7760	122	10	according	accord	VERB
easat-7760	122	11	to	to	ADP
easat-7760	122	12	[	[	X
easat-7760	122	13	32	32	NUM
easat-7760	122	14	]	]	PUNCT
easat-7760	122	15	.	.	PUNCT
easat-7760	123	1	this	this	DET
easat-7760	123	2	review	review	NOUN
easat-7760	123	3	presents	present	VERB
easat-7760	123	4	an	an	DET
easat-7760	123	5	in	in	ADP
easat-7760	123	6	-	-	PUNCT
easat-7760	123	7	depth	depth	NOUN
easat-7760	123	8	analysis	analysis	NOUN
easat-7760	123	9	of	of	ADP
easat-7760	123	10	the	the	DET
easat-7760	123	11	role	role	NOUN
easat-7760	123	12	of	of	ADP
easat-7760	123	13	vat	vat	NOUN
easat-7760	123	14	and	and	CCONJ
easat-7760	123	15	strategies	strategy	NOUN
easat-7760	123	16	that	that	PRON
easat-7760	123	17	governments	government	NOUN
easat-7760	123	18	can	can	AUX
easat-7760	123	19	use	use	VERB
easat-7760	123	20	to	to	PART
easat-7760	123	21	reduce	reduce	VERB
easat-7760	123	22	the	the	DET
easat-7760	123	23	informal	informal	ADJ
easat-7760	123	24	economy	economy	NOUN
easat-7760	123	25	.	.	PUNCT
easat-7760	124	1	it	it	PRON
easat-7760	124	2	examines	examine	VERB
easat-7760	124	3	the	the	DET
easat-7760	124	4	impact	impact	NOUN
easat-7760	124	5	of	of	ADP
easat-7760	124	6	cash	cash	NOUN
easat-7760	124	7	transactions	transaction	NOUN
easat-7760	124	8	on	on	ADP
easat-7760	124	9	tax	tax	NOUN
easat-7760	124	10	evasion	evasion	NOUN
easat-7760	124	11	and	and	CCONJ
easat-7760	124	12	suggests	suggest	VERB
easat-7760	124	13	that	that	SCONJ
easat-7760	124	14	a	a	DET
easat-7760	124	15	comprehensive	comprehensive	ADJ
easat-7760	124	16	approach	approach	NOUN
easat-7760	124	17	is	be	AUX
easat-7760	124	18	needed	need	VERB
easat-7760	124	19	to	to	PART
easat-7760	124	20	improve	improve	VERB
easat-7760	124	21	tax	tax	NOUN
easat-7760	124	22	compliance	compliance	NOUN
easat-7760	124	23	.	.	PUNCT
easat-7760	125	1	in	in	ADP
easat-7760	125	2	addition	addition	NOUN
easat-7760	125	3	to	to	ADP
easat-7760	125	4	the	the	DET
easat-7760	125	5	benefits	benefit	NOUN
easat-7760	125	6	of	of	ADP
easat-7760	125	7	technology	technology	NOUN
easat-7760	125	8	,	,	PUNCT
easat-7760	125	9	strategies	strategy	NOUN
easat-7760	125	10	include	include	VERB
easat-7760	125	11	public	public	ADJ
easat-7760	125	12	-	-	PUNCT
easat-7760	125	13	private	private	ADJ
easat-7760	125	14	partnerships	partnership	NOUN
easat-7760	125	15	,	,	PUNCT
easat-7760	125	16	access	access	NOUN
easat-7760	125	17	to	to	ADP
easat-7760	125	18	data	datum	NOUN
easat-7760	125	19	,	,	PUNCT
easat-7760	125	20	and	and	CCONJ
easat-7760	125	21	audit	audit	NOUN
easat-7760	125	22	measures	measure	NOUN
easat-7760	125	23	.	.	PUNCT
easat-7760	126	1	with	with	ADP
easat-7760	126	2	analysis	analysis	NOUN
easat-7760	126	3	from	from	ADP
easat-7760	126	4	countries	country	NOUN
easat-7760	126	5	such	such	ADJ
easat-7760	126	6	as	as	ADP
easat-7760	126	7	india	india	PROPN
easat-7760	126	8	and	and	CCONJ
easat-7760	126	9	nigeria	nigeria	PROPN
easat-7760	126	10	,	,	PUNCT
easat-7760	126	11	the	the	DET
easat-7760	126	12	review	review	NOUN
easat-7760	126	13	highlights	highlight	VERB
easat-7760	126	14	the	the	DET
easat-7760	126	15	effects	effect	NOUN
easat-7760	126	16	of	of	ADP
easat-7760	126	17	formalization	formalization	NOUN
easat-7760	126	18	on	on	ADP
easat-7760	126	19	the	the	DET
easat-7760	126	20	informal	informal	ADJ
easat-7760	126	21	economy	economy	NOUN
easat-7760	126	22	and	and	CCONJ
easat-7760	126	23	economic	economic	ADJ
easat-7760	126	24	development	development	NOUN
easat-7760	126	25	.	.	PUNCT
easat-7760	127	1	the	the	DET
easat-7760	127	2	review	review	NOUN
easat-7760	127	3	also	also	ADV
easat-7760	127	4	suggests	suggest	VERB
easat-7760	127	5	the	the	DET
easat-7760	127	6	need	need	NOUN
easat-7760	127	7	for	for	ADP
easat-7760	127	8	tailored	tailor	VERB
easat-7760	127	9	reforms	reform	NOUN
easat-7760	127	10	for	for	ADP
easat-7760	127	11	low	low	ADJ
easat-7760	127	12	-	-	PUNCT
easat-7760	127	13	income	income	NOUN
easat-7760	127	14	countries	country	NOUN
easat-7760	127	15	and	and	CCONJ
easat-7760	127	16	the	the	DET
easat-7760	127	17	use	use	NOUN
easat-7760	127	18	of	of	ADP
easat-7760	127	19	fiscal	fiscal	ADJ
easat-7760	127	20	policies	policy	NOUN
easat-7760	127	21	to	to	PART
easat-7760	127	22	address	address	VERB
easat-7760	127	23	administrative	administrative	ADJ
easat-7760	127	24	challenges	challenge	NOUN
easat-7760	127	25	and	and	CCONJ
easat-7760	127	26	foster	foster	ADJ
easat-7760	127	27	commitment	commitment	NOUN
easat-7760	127	28	to	to	ADP
easat-7760	127	29	tax	tax	NOUN
easat-7760	127	30	formalization	formalization	NOUN
easat-7760	127	31	at	at	ADP
easat-7760	127	32	the	the	DET
easat-7760	127	33	local	local	ADJ
easat-7760	127	34	level	level	NOUN
easat-7760	127	35	.	.	PUNCT
easat-7760	128	1	3	3	X
easat-7760	128	2	.	.	X
easat-7760	128	3	methodology	methodology	NOUN
easat-7760	128	4	this	this	DET
easat-7760	128	5	study	study	NOUN
easat-7760	128	6	uses	use	VERB
easat-7760	128	7	quantitative	quantitative	ADJ
easat-7760	128	8	data	datum	NOUN
easat-7760	128	9	to	to	PART
easat-7760	128	10	examine	examine	VERB
easat-7760	128	11	the	the	DET
easat-7760	128	12	role	role	NOUN
easat-7760	128	13	of	of	ADP
easat-7760	128	14	value	value	NOUN
easat-7760	128	15	added	add	VERB
easat-7760	128	16	tax	tax	NOUN
easat-7760	128	17	(	(	PUNCT
easat-7760	128	18	vat	vat	NOUN
easat-7760	128	19	)	)	PUNCT
easat-7760	128	20	in	in	ADP
easat-7760	128	21	the	the	DET
easat-7760	128	22	fight	fight	NOUN
easat-7760	128	23	against	against	ADP
easat-7760	128	24	the	the	DET
easat-7760	128	25	informal	informal	ADJ
easat-7760	128	26	economy	economy	NOUN
easat-7760	128	27	in	in	ADP
easat-7760	128	28	kosovo	kosovo	PROPN
easat-7760	128	29	.	.	PUNCT
easat-7760	129	1	the	the	DET
easat-7760	129	2	research	research	NOUN
easat-7760	129	3	methodology	methodology	NOUN
easat-7760	129	4	includes	include	VERB
easat-7760	129	5	ordinary	ordinary	ADJ
easat-7760	129	6	linear	linear	ADJ
easat-7760	129	7	regression	regression	NOUN
easat-7760	129	8	(	(	PUNCT
easat-7760	129	9	ols	ol	NOUN
easat-7760	129	10	)	)	PUNCT
easat-7760	129	11	analysis	analysis	NOUN
easat-7760	129	12	,	,	PUNCT
easat-7760	129	13	correlation	correlation	NOUN
easat-7760	129	14	method	method	NOUN
easat-7760	129	15	to	to	PART
easat-7760	129	16	assess	assess	VERB
easat-7760	129	17	the	the	DET
easat-7760	129	18	relationships	relationship	NOUN
easat-7760	129	19	between	between	ADP
easat-7760	129	20	variables	variable	NOUN
easat-7760	129	21	,	,	PUNCT
easat-7760	129	22	and	and	CCONJ
easat-7760	129	23	trend	trend	VERB
easat-7760	129	24	analysis	analysis	NOUN
easat-7760	129	25	to	to	PART
easat-7760	129	26	explore	explore	VERB
easat-7760	129	27	economic	economic	ADJ
easat-7760	129	28	dynamics	dynamic	NOUN
easat-7760	129	29	over	over	ADP
easat-7760	129	30	time	time	NOUN
easat-7760	129	31	.	.	PUNCT
easat-7760	130	1	the	the	DET
easat-7760	130	2	research	research	NOUN
easat-7760	130	3	aims	aim	VERB
easat-7760	130	4	to	to	PART
easat-7760	130	5	provide	provide	VERB
easat-7760	130	6	a	a	DET
easat-7760	130	7	deeper	deep	ADJ
easat-7760	130	8	understanding	understanding	NOUN
easat-7760	130	9	of	of	ADP
easat-7760	130	10	the	the	DET
easat-7760	130	11	relationship	relationship	NOUN
easat-7760	130	12	between	between	ADP
easat-7760	130	13	improving	improve	VERB
easat-7760	130	14	vat	vat	NOUN
easat-7760	130	15	collection	collection	NOUN
easat-7760	130	16	mechanisms	mechanism	NOUN
easat-7760	130	17	and	and	CCONJ
easat-7760	130	18	their	their	PRON
easat-7760	130	19	impact	impact	NOUN
easat-7760	130	20	on	on	ADP
easat-7760	130	21	reducing	reduce	VERB
easat-7760	130	22	economic	economic	ADJ
easat-7760	130	23	informality	informality	NOUN
easat-7760	130	24	.	.	PUNCT
easat-7760	131	1	to	to	ADP
easat-7760	131	2	this	this	DET
easat-7760	131	3	end	end	NOUN
easat-7760	131	4	,	,	PUNCT
easat-7760	131	5	we	we	PRON
easat-7760	131	6	will	will	AUX
easat-7760	131	7	examine	examine	VERB
easat-7760	131	8	our	our	PRON
easat-7760	131	9	two	two	NUM
easat-7760	131	10	main	main	ADJ
easat-7760	131	11	hypotheses	hypothesis	NOUN
easat-7760	131	12	.	.	PUNCT
easat-7760	132	1	140	140	NUM
easat-7760	132	2	edelweiss	edelweiss	PROPN
easat-7760	132	3	applied	apply	VERB
easat-7760	132	4	science	science	NOUN
easat-7760	132	5	and	and	CCONJ
easat-7760	132	6	technology	technology	NOUN
easat-7760	132	7	issn	issn	PROPN
easat-7760	132	8	:	:	PUNCT
easat-7760	132	9	2576	2576	NUM
easat-7760	132	10	-	-	SYM
easat-7760	132	11	8484	8484	NUM
easat-7760	132	12	vol	vol	NOUN
easat-7760	132	13	.	.	PROPN
easat-7760	133	1	9	9	NUM
easat-7760	133	2	,	,	PUNCT
easat-7760	133	3	no	no	INTJ
easat-7760	133	4	.	.	NOUN
easat-7760	134	1	6	6	NUM
easat-7760	134	2	:	:	SYM
easat-7760	134	3	135	135	NUM
easat-7760	134	4	-	-	SYM
easat-7760	134	5	149	149	NUM
easat-7760	134	6	,	,	PUNCT
easat-7760	134	7	2025	2025	NUM
easat-7760	134	8	doi	doi	NOUN
easat-7760	134	9	:	:	PUNCT
easat-7760	134	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	134	11	©	©	PROPN
easat-7760	134	12	2025	2025	NUM
easat-7760	134	13	by	by	ADP
easat-7760	134	14	the	the	DET
easat-7760	134	15	authors	author	NOUN
easat-7760	134	16	;	;	PUNCT
easat-7760	134	17	licensee	licensee	PROPN
easat-7760	134	18	learning	learning	NOUN
easat-7760	134	19	gate	gate	VERB
easat-7760	134	20	the	the	DET
easat-7760	134	21	linear	linear	PROPN
easat-7760	134	22	ols	ol	NOUN
easat-7760	134	23	method	method	NOUN
easat-7760	134	24	is	be	AUX
easat-7760	134	25	a	a	DET
easat-7760	134	26	powerful	powerful	ADJ
easat-7760	134	27	statistical	statistical	ADJ
easat-7760	134	28	method	method	NOUN
easat-7760	134	29	that	that	PRON
easat-7760	134	30	allows	allow	VERB
easat-7760	134	31	us	we	PRON
easat-7760	134	32	to	to	PART
easat-7760	134	33	estimate	estimate	VERB
easat-7760	134	34	and	and	CCONJ
easat-7760	134	35	interpret	interpret	VERB
easat-7760	134	36	the	the	DET
easat-7760	134	37	coefficients	coefficient	NOUN
easat-7760	134	38	associated	associate	VERB
easat-7760	134	39	with	with	ADP
easat-7760	134	40	each	each	DET
easat-7760	134	41	independent	independent	ADJ
easat-7760	134	42	variable	variable	NOUN
easat-7760	134	43	,	,	PUNCT
easat-7760	134	44	test	test	NOUN
easat-7760	134	45	hypotheses	hypothesis	NOUN
easat-7760	134	46	,	,	PUNCT
easat-7760	134	47	and	and	CCONJ
easat-7760	134	48	make	make	VERB
easat-7760	134	49	predictions	prediction	NOUN
easat-7760	134	50	based	base	VERB
easat-7760	134	51	on	on	ADP
easat-7760	134	52	the	the	DET
easat-7760	134	53	estimated	estimate	VERB
easat-7760	134	54	model	model	NOUN
easat-7760	134	55	.	.	PUNCT
easat-7760	135	1	the	the	DET
easat-7760	135	2	trend	trend	NOUN
easat-7760	135	3	method	method	NOUN
easat-7760	135	4	,	,	PUNCT
easat-7760	135	5	on	on	ADP
easat-7760	135	6	the	the	DET
easat-7760	135	7	other	other	ADJ
easat-7760	135	8	hand	hand	NOUN
easat-7760	135	9	,	,	PUNCT
easat-7760	135	10	provides	provide	VERB
easat-7760	135	11	a	a	DET
easat-7760	135	12	systematic	systematic	ADJ
easat-7760	135	13	framework	framework	NOUN
easat-7760	135	14	for	for	ADP
easat-7760	135	15	analyzing	analyze	VERB
easat-7760	135	16	time	time	NOUN
easat-7760	135	17	series	series	PROPN
easat-7760	135	18	data	data	PROPN
easat-7760	135	19	,	,	PUNCT
easat-7760	135	20	predicting	predict	VERB
easat-7760	135	21	future	future	ADJ
easat-7760	135	22	values	value	NOUN
easat-7760	135	23	,	,	PUNCT
easat-7760	135	24	and	and	CCONJ
easat-7760	135	25	deriving	derive	VERB
easat-7760	135	26	insights	insight	NOUN
easat-7760	135	27	into	into	ADP
easat-7760	135	28	how	how	SCONJ
easat-7760	135	29	variables	variable	NOUN
easat-7760	135	30	will	will	AUX
easat-7760	135	31	behave	behave	VERB
easat-7760	135	32	over	over	ADP
easat-7760	135	33	time	time	NOUN
easat-7760	135	34	.	.	PUNCT
easat-7760	136	1	trends	trend	NOUN
easat-7760	136	2	can	can	AUX
easat-7760	136	3	be	be	AUX
easat-7760	136	4	upward	upward	ADV
easat-7760	136	5	(	(	PUNCT
easat-7760	136	6	indicating	indicate	VERB
easat-7760	136	7	growth	growth	NOUN
easat-7760	136	8	or	or	CCONJ
easat-7760	136	9	expansion	expansion	NOUN
easat-7760	136	10	)	)	PUNCT
easat-7760	136	11	,	,	PUNCT
easat-7760	136	12	downward	downward	ADV
easat-7760	136	13	(	(	PUNCT
easat-7760	136	14	indicating	indicate	VERB
easat-7760	136	15	decline	decline	NOUN
easat-7760	136	16	or	or	CCONJ
easat-7760	136	17	contraction	contraction	NOUN
easat-7760	136	18	)	)	PUNCT
easat-7760	136	19	,	,	PUNCT
easat-7760	136	20	or	or	CCONJ
easat-7760	136	21	flat	flat	ADJ
easat-7760	136	22	(	(	PUNCT
easat-7760	136	23	indicating	indicate	VERB
easat-7760	136	24	stability	stability	NOUN
easat-7760	136	25	)	)	PUNCT
easat-7760	136	26	.	.	PUNCT
easat-7760	137	1	the	the	DET
easat-7760	137	2	general	general	ADJ
easat-7760	137	3	form	form	NOUN
easat-7760	137	4	of	of	ADP
easat-7760	137	5	the	the	DET
easat-7760	137	6	linear	linear	ADJ
easat-7760	137	7	regression	regression	NOUN
easat-7760	137	8	equation	equation	NOUN
easat-7760	137	9	is	be	AUX
easat-7760	137	10	:	:	PUNCT
easat-7760	137	11	yi	yi	PROPN
easat-7760	138	1	=	=	PUNCT
easat-7760	138	2	β0	β0	PROPN
easat-7760	139	1	+	+	CCONJ
easat-7760	139	2	β1x1	β1x1	PUNCT
easat-7760	140	1	+	+	NUM
easat-7760	140	2	β2x2	β2x2	PUNCT
easat-7760	140	3	+	+	CCONJ
easat-7760	140	4	β3x3	β3x3	PUNCT
easat-7760	140	5	+	+	CCONJ
easat-7760	140	6	β4x4	β4x4	PUNCT
easat-7760	141	1	+	+	CCONJ
easat-7760	141	2	β5x5	β5x5	PUNCT
easat-7760	142	1	+	+	CCONJ
easat-7760	142	2	β6x6	β6x6	PUNCT
easat-7760	142	3	+	+	NUM
easat-7760	142	4	β7x7	β7x7	X
easat-7760	142	5	+	+	NUM
easat-7760	142	6	ui	ui	PROPN
easat-7760	142	7	gdp	gdp	NOUN
easat-7760	142	8	it	it	PRON
easat-7760	143	1	=	=	PUNCT
easat-7760	143	2	β0	β0	PROPN
easat-7760	143	3	+	+	CCONJ
easat-7760	143	4	β1	β1	NOUN
easat-7760	143	5	vat	vat	NOUN
easat-7760	143	6	+	+	CCONJ
easat-7760	143	7	β2government	β2government	ADJ
easat-7760	143	8	expenditures	expenditure	NOUN
easat-7760	143	9	+	+	CCONJ
easat-7760	143	10	β3consumption	β3consumption	NOUN
easat-7760	143	11	expenditures	expenditure	NOUN
easat-7760	143	12	+	+	CCONJ
easat-7760	143	13	β4	β4	ADJ
easat-7760	143	14	net	net	ADJ
easat-7760	143	15	exports	export	NOUN
easat-7760	143	16	+	+	CCONJ
easat-7760	143	17	β5	β5	NOUN
easat-7760	143	18	unemployment	unemployment	NOUN
easat-7760	143	19	+	+	CCONJ
easat-7760	143	20	β6	β6	PROPN
easat-7760	143	21	foreign	foreign	ADJ
easat-7760	143	22	direct	direct	ADJ
easat-7760	143	23	investments	investment	NOUN
easat-7760	143	24	+	+	CCONJ
easat-7760	143	25	β7	β7	ADJ
easat-7760	143	26	gross	gross	ADJ
easat-7760	143	27	savings	saving	NOUN
easat-7760	143	28	+	+	CCONJ
easat-7760	143	29	ui	ui	INTJ
easat-7760	143	30	where	where	SCONJ
easat-7760	143	31	:	:	PUNCT
easat-7760	143	32	•	•	X
easat-7760	143	33	y	y	NOUN
easat-7760	143	34	is	be	AUX
easat-7760	143	35	the	the	DET
easat-7760	143	36	dependent	dependent	ADJ
easat-7760	143	37	variable	variable	NOUN
easat-7760	143	38	(	(	PUNCT
easat-7760	143	39	in	in	ADP
easat-7760	143	40	this	this	DET
easat-7760	143	41	case	case	NOUN
easat-7760	143	42	,	,	PUNCT
easat-7760	143	43	kosovo	kosovo	PROPN
easat-7760	143	44	's	's	PART
easat-7760	143	45	gdp	gdp	NOUN
easat-7760	143	46	)	)	PUNCT
easat-7760	143	47	.	.	PUNCT
easat-7760	144	1	•	•	NUM
easat-7760	144	2	x1	x1	PROPN
easat-7760	144	3	,	,	PUNCT
easat-7760	144	4	x2	x2	PROPN
easat-7760	144	5	,	,	PUNCT
easat-7760	144	6	x4	x4	PROPN
easat-7760	144	7	,	,	PUNCT
easat-7760	144	8	x5	x5	PROPN
easat-7760	144	9	,	,	PUNCT
easat-7760	144	10	x6	x6	PROPN
easat-7760	144	11	,	,	PUNCT
easat-7760	144	12	x7	x7	NOUN
easat-7760	144	13	are	be	AUX
easat-7760	144	14	the	the	DET
easat-7760	144	15	independent	independent	ADJ
easat-7760	144	16	variables	variable	NOUN
easat-7760	144	17	(	(	PUNCT
easat-7760	144	18	such	such	ADJ
easat-7760	144	19	as	as	ADP
easat-7760	144	20	government	government	NOUN
easat-7760	144	21	spending	spending	NOUN
easat-7760	144	22	,	,	PUNCT
easat-7760	144	23	consumer	consumer	NOUN
easat-7760	144	24	spending	spending	NOUN
easat-7760	144	25	,	,	PUNCT
easat-7760	144	26	net	net	ADJ
easat-7760	144	27	exports	export	NOUN
easat-7760	144	28	,	,	PUNCT
easat-7760	144	29	unemployment	unemployment	NOUN
easat-7760	144	30	,	,	PUNCT
easat-7760	144	31	foreign	foreign	ADJ
easat-7760	144	32	direct	direct	ADJ
easat-7760	144	33	investment	investment	NOUN
easat-7760	144	34	,	,	PUNCT
easat-7760	144	35	and	and	CCONJ
easat-7760	144	36	gross	gross	ADJ
easat-7760	144	37	savings	saving	NOUN
easat-7760	144	38	)	)	PUNCT
easat-7760	144	39	.	.	PUNCT
easat-7760	145	1	•	•	NUM
easat-7760	145	2	β0	β0	NOUN
easat-7760	145	3	is	be	AUX
easat-7760	145	4	the	the	DET
easat-7760	145	5	intercept	intercept	NOUN
easat-7760	145	6	(	(	PUNCT
easat-7760	145	7	the	the	DET
easat-7760	145	8	value	value	NOUN
easat-7760	145	9	of	of	ADP
easat-7760	145	10	yi	yi	NOUN
easat-7760	145	11	when	when	SCONJ
easat-7760	145	12	all	all	DET
easat-7760	145	13	independent	independent	ADJ
easat-7760	145	14	variables	variable	NOUN
easat-7760	145	15	are	be	AUX
easat-7760	145	16	zero	zero	NUM
easat-7760	145	17	)	)	PUNCT
easat-7760	145	18	.	.	PUNCT
easat-7760	146	1	•	•	NUM
easat-7760	146	2	β1	β1	PROPN
easat-7760	146	3	,	,	PUNCT
easat-7760	146	4	β2	β2	NOUN
easat-7760	146	5	,	,	PUNCT
easat-7760	146	6	β3	β3	PROPN
easat-7760	146	7	,	,	PUNCT
easat-7760	146	8	β4	β4	PROPN
easat-7760	146	9	,	,	PUNCT
easat-7760	146	10	β5	β5	NOUN
easat-7760	146	11	,	,	PUNCT
easat-7760	146	12	β6	β6	PROPN
easat-7760	146	13	,	,	PUNCT
easat-7760	146	14	β7	β7	PROPN
easat-7760	146	15	are	be	AUX
easat-7760	146	16	the	the	DET
easat-7760	146	17	coefficients	coefficient	NOUN
easat-7760	146	18	of	of	ADP
easat-7760	146	19	the	the	DET
easat-7760	146	20	independent	independent	ADJ
easat-7760	146	21	variables	variable	NOUN
easat-7760	146	22	(	(	PUNCT
easat-7760	146	23	representing	represent	VERB
easat-7760	146	24	the	the	DET
easat-7760	146	25	change	change	NOUN
easat-7760	146	26	in	in	ADP
easat-7760	146	27	yi	yi	PROPN
easat-7760	146	28	for	for	ADP
easat-7760	146	29	a	a	DET
easat-7760	146	30	one	one	NUM
easat-7760	146	31	-	-	PUNCT
easat-7760	146	32	unit	unit	NOUN
easat-7760	146	33	change	change	NOUN
easat-7760	146	34	in	in	ADP
easat-7760	146	35	each	each	DET
easat-7760	146	36	independent	independent	ADJ
easat-7760	146	37	variable	variable	NOUN
easat-7760	146	38	,	,	PUNCT
easat-7760	146	39	holding	hold	VERB
easat-7760	146	40	other	other	ADJ
easat-7760	146	41	variables	variable	NOUN
easat-7760	146	42	unchanged	unchanged	ADJ
easat-7760	146	43	)	)	PUNCT
easat-7760	146	44	.	.	PUNCT
easat-7760	147	1	•	•	NUM
easat-7760	147	2	ui	ui	PROPN
easat-7760	147	3	is	be	AUX
easat-7760	147	4	the	the	DET
easat-7760	147	5	error	error	NOUN
easat-7760	147	6	term	term	NOUN
easat-7760	147	7	(	(	PUNCT
easat-7760	147	8	the	the	DET
easat-7760	147	9	difference	difference	NOUN
easat-7760	147	10	between	between	ADP
easat-7760	147	11	the	the	DET
easat-7760	147	12	observed	observe	VERB
easat-7760	147	13	and	and	CCONJ
easat-7760	147	14	predicted	predict	VERB
easat-7760	147	15	values	value	NOUN
easat-7760	147	16	of	of	ADP
easat-7760	147	17	yi	yi	NOUN
easat-7760	147	18	that	that	PRON
easat-7760	147	19	can	can	AUX
easat-7760	147	20	not	not	PART
easat-7760	147	21	be	be	AUX
easat-7760	147	22	explained	explain	VERB
easat-7760	147	23	by	by	ADP
easat-7760	147	24	the	the	DET
easat-7760	147	25	independent	independent	ADJ
easat-7760	147	26	variables	variable	NOUN
easat-7760	147	27	)	)	PUNCT
easat-7760	147	28	.	.	PUNCT
easat-7760	148	1	this	this	DET
easat-7760	148	2	equation	equation	NOUN
easat-7760	148	3	allows	allow	VERB
easat-7760	148	4	us	we	PRON
easat-7760	148	5	to	to	PART
easat-7760	148	6	assess	assess	VERB
easat-7760	148	7	how	how	SCONJ
easat-7760	148	8	vat	vat	NOUN
easat-7760	148	9	and	and	CCONJ
easat-7760	148	10	other	other	ADJ
easat-7760	148	11	variables	variable	NOUN
easat-7760	148	12	affect	affect	VERB
easat-7760	148	13	the	the	DET
easat-7760	148	14	growth	growth	NOUN
easat-7760	148	15	of	of	ADP
easat-7760	148	16	a	a	DET
easat-7760	148	17	country	country	NOUN
easat-7760	148	18	's	's	PART
easat-7760	148	19	gdp	gdp	NOUN
easat-7760	148	20	.	.	PUNCT
easat-7760	149	1	the	the	DET
easat-7760	149	2	data	datum	NOUN
easat-7760	149	3	in	in	ADP
easat-7760	149	4	this	this	DET
easat-7760	149	5	study	study	NOUN
easat-7760	149	6	were	be	AUX
easat-7760	149	7	collected	collect	VERB
easat-7760	149	8	from	from	ADP
easat-7760	149	9	kas	kas	PROPN
easat-7760	149	10	,	,	PUNCT
easat-7760	149	11	world	world	PROPN
easat-7760	149	12	bank	bank	PROPN
easat-7760	149	13	and	and	CCONJ
easat-7760	149	14	imf	imf	PROPN
easat-7760	149	15	reports	report	NOUN
easat-7760	149	16	.	.	PUNCT
easat-7760	150	1	although	although	SCONJ
easat-7760	150	2	this	this	DET
easat-7760	150	3	study	study	NOUN
easat-7760	150	4	has	have	VERB
easat-7760	150	5	empirical	empirical	ADJ
easat-7760	150	6	significance	significance	NOUN
easat-7760	150	7	for	for	ADP
easat-7760	150	8	the	the	DET
easat-7760	150	9	kosovo	kosovo	PROPN
easat-7760	150	10	literature	literature	PROPN
easat-7760	150	11	,	,	PUNCT
easat-7760	150	12	it	it	PRON
easat-7760	150	13	has	have	VERB
easat-7760	150	14	several	several	ADJ
easat-7760	150	15	limitations	limitation	NOUN
easat-7760	150	16	.	.	PUNCT
easat-7760	151	1	one	one	NUM
easat-7760	151	2	of	of	ADP
easat-7760	151	3	them	they	PRON
easat-7760	151	4	is	be	AUX
easat-7760	151	5	the	the	DET
easat-7760	151	6	lack	lack	NOUN
easat-7760	151	7	of	of	ADP
easat-7760	151	8	complete	complete	ADJ
easat-7760	151	9	data	datum	NOUN
easat-7760	151	10	for	for	ADP
easat-7760	151	11	longer	long	ADJ
easat-7760	151	12	periods	period	NOUN
easat-7760	151	13	,	,	PUNCT
easat-7760	151	14	which	which	PRON
easat-7760	151	15	will	will	AUX
easat-7760	151	16	affect	affect	VERB
easat-7760	151	17	the	the	DET
easat-7760	151	18	assessment	assessment	NOUN
easat-7760	151	19	of	of	ADP
easat-7760	151	20	the	the	DET
easat-7760	151	21	accuracy	accuracy	NOUN
easat-7760	151	22	of	of	ADP
easat-7760	151	23	the	the	DET
easat-7760	151	24	results	result	NOUN
easat-7760	151	25	.	.	PUNCT
easat-7760	152	1	also	also	ADV
easat-7760	152	2	,	,	PUNCT
easat-7760	152	3	the	the	DET
easat-7760	152	4	analysis	analysis	NOUN
easat-7760	152	5	will	will	AUX
easat-7760	152	6	focus	focus	VERB
easat-7760	152	7	only	only	ADV
easat-7760	152	8	on	on	ADP
easat-7760	152	9	kosovo	kosovo	PROPN
easat-7760	152	10	,	,	PUNCT
easat-7760	152	11	without	without	ADP
easat-7760	152	12	comparing	compare	VERB
easat-7760	152	13	it	it	PRON
easat-7760	152	14	with	with	ADP
easat-7760	152	15	other	other	ADJ
easat-7760	152	16	countries	country	NOUN
easat-7760	152	17	in	in	ADP
easat-7760	152	18	the	the	DET
easat-7760	152	19	region	region	NOUN
easat-7760	152	20	,	,	PUNCT
easat-7760	152	21	which	which	PRON
easat-7760	152	22	could	could	AUX
easat-7760	152	23	provide	provide	VERB
easat-7760	152	24	a	a	DET
easat-7760	152	25	broader	broad	ADJ
easat-7760	152	26	perspective	perspective	NOUN
easat-7760	152	27	.	.	PUNCT
easat-7760	153	1	through	through	ADP
easat-7760	153	2	this	this	DET
easat-7760	153	3	methodology	methodology	NOUN
easat-7760	153	4	,	,	PUNCT
easat-7760	153	5	we	we	PRON
easat-7760	153	6	aim	aim	VERB
easat-7760	153	7	to	to	PART
easat-7760	153	8	contribute	contribute	VERB
easat-7760	153	9	to	to	ADP
easat-7760	153	10	the	the	DET
easat-7760	153	11	understanding	understanding	NOUN
easat-7760	153	12	of	of	ADP
easat-7760	153	13	the	the	DET
easat-7760	153	14	complex	complex	ADJ
easat-7760	153	15	relationships	relationship	NOUN
easat-7760	153	16	between	between	ADP
easat-7760	153	17	tax	tax	NOUN
easat-7760	153	18	policy	policy	NOUN
easat-7760	153	19	and	and	CCONJ
easat-7760	153	20	economic	economic	ADJ
easat-7760	153	21	informality	informality	NOUN
easat-7760	153	22	,	,	PUNCT
easat-7760	153	23	providing	provide	VERB
easat-7760	153	24	valuable	valuable	ADJ
easat-7760	153	25	recommendations	recommendation	NOUN
easat-7760	153	26	for	for	ADP
easat-7760	153	27	the	the	DET
easat-7760	153	28	development	development	NOUN
easat-7760	153	29	of	of	ADP
easat-7760	153	30	a	a	DET
easat-7760	153	31	more	more	ADV
easat-7760	153	32	sustainable	sustainable	ADJ
easat-7760	153	33	fiscal	fiscal	ADJ
easat-7760	153	34	system	system	NOUN
easat-7760	153	35	in	in	ADP
easat-7760	153	36	kosovo	kosovo	PROPN
easat-7760	153	37	.	.	PUNCT
easat-7760	154	1	the	the	DET
easat-7760	154	2	hypotheses	hypothesis	NOUN
easat-7760	154	3	of	of	ADP
easat-7760	154	4	this	this	DET
easat-7760	154	5	study	study	NOUN
easat-7760	154	6	are	be	AUX
easat-7760	154	7	as	as	SCONJ
easat-7760	154	8	follows	follow	VERB
easat-7760	154	9	:	:	PUNCT
easat-7760	154	10	•	•	NOUN
easat-7760	154	11	h1	h1	NOUN
easat-7760	154	12	:	:	PUNCT
easat-7760	154	13	improving	improve	VERB
easat-7760	154	14	vat	vat	NOUN
easat-7760	154	15	collection	collection	NOUN
easat-7760	154	16	mechanisms	mechanism	NOUN
easat-7760	154	17	and	and	CCONJ
easat-7760	154	18	clarifying	clarify	VERB
easat-7760	154	19	laws	law	NOUN
easat-7760	154	20	and	and	CCONJ
easat-7760	154	21	regulations	regulation	NOUN
easat-7760	154	22	will	will	AUX
easat-7760	154	23	significantly	significantly	ADV
easat-7760	154	24	impact	impact	VERB
easat-7760	154	25	the	the	DET
easat-7760	154	26	reduction	reduction	NOUN
easat-7760	154	27	of	of	ADP
easat-7760	154	28	the	the	DET
easat-7760	154	29	informal	informal	ADJ
easat-7760	154	30	economy	economy	NOUN
easat-7760	154	31	in	in	ADP
easat-7760	154	32	kosovo	kosovo	PROPN
easat-7760	154	33	.	.	PUNCT
easat-7760	155	1	•	•	NUM
easat-7760	155	2	h2	h2	PROPN
easat-7760	155	3	:	:	PUNCT
easat-7760	155	4	increasing	increase	VERB
easat-7760	155	5	vat	vat	NOUN
easat-7760	155	6	revenues	revenue	NOUN
easat-7760	155	7	has	have	VERB
easat-7760	155	8	a	a	DET
easat-7760	155	9	positive	positive	ADJ
easat-7760	155	10	and	and	CCONJ
easat-7760	155	11	direct	direct	ADJ
easat-7760	155	12	impact	impact	NOUN
easat-7760	155	13	on	on	ADP
easat-7760	155	14	gdp	gdp	NOUN
easat-7760	155	15	growth	growth	NOUN
easat-7760	155	16	in	in	ADP
easat-7760	155	17	kosovo	kosovo	PROPN
easat-7760	155	18	,	,	PUNCT
easat-7760	155	19	helping	help	VERB
easat-7760	155	20	to	to	PART
easat-7760	155	21	improve	improve	VERB
easat-7760	155	22	economic	economic	ADJ
easat-7760	155	23	development	development	NOUN
easat-7760	155	24	and	and	CCONJ
easat-7760	155	25	strengthen	strengthen	VERB
easat-7760	155	26	fiscal	fiscal	ADJ
easat-7760	155	27	capacities	capacity	NOUN
easat-7760	155	28	.	.	PUNCT
easat-7760	156	1	4	4	X
easat-7760	156	2	.	.	X
easat-7760	156	3	result	result	VERB
easat-7760	156	4	in	in	ADP
easat-7760	156	5	this	this	DET
easat-7760	156	6	section	section	NOUN
easat-7760	156	7	,	,	PUNCT
easat-7760	156	8	we	we	PRON
easat-7760	156	9	report	report	VERB
easat-7760	156	10	descriptive	descriptive	ADJ
easat-7760	156	11	statistical	statistical	ADJ
easat-7760	156	12	/	/	SYM
easat-7760	156	13	empirical	empirical	ADJ
easat-7760	156	14	data	datum	NOUN
easat-7760	156	15	and	and	CCONJ
easat-7760	156	16	findings	finding	NOUN
easat-7760	156	17	from	from	ADP
easat-7760	156	18	linear	linear	ADJ
easat-7760	156	19	regression	regression	NOUN
easat-7760	156	20	analyses	analysis	NOUN
easat-7760	156	21	regarding	regard	VERB
easat-7760	156	22	the	the	DET
easat-7760	156	23	role	role	NOUN
easat-7760	156	24	of	of	ADP
easat-7760	156	25	value	value	NOUN
easat-7760	156	26	added	add	VERB
easat-7760	156	27	tax	tax	NOUN
easat-7760	156	28	(	(	PUNCT
easat-7760	156	29	vat	vat	NOUN
easat-7760	156	30	)	)	PUNCT
easat-7760	156	31	in	in	ADP
easat-7760	156	32	the	the	DET
easat-7760	156	33	fight	fight	NOUN
easat-7760	156	34	against	against	ADP
easat-7760	156	35	the	the	DET
easat-7760	156	36	informal	informal	ADJ
easat-7760	156	37	economy	economy	NOUN
easat-7760	156	38	in	in	ADP
easat-7760	156	39	kosovo	kosovo	PROPN
easat-7760	156	40	.	.	PUNCT
easat-7760	157	1	the	the	DET
easat-7760	157	2	analysis	analysis	NOUN
easat-7760	157	3	will	will	AUX
easat-7760	157	4	include	include	VERB
easat-7760	157	5	a	a	DET
easat-7760	157	6	detailed	detailed	ADJ
easat-7760	157	7	examination	examination	NOUN
easat-7760	157	8	of	of	ADP
easat-7760	157	9	variables	variable	NOUN
easat-7760	157	10	related	relate	VERB
easat-7760	157	11	to	to	ADP
easat-7760	157	12	vat	vat	NOUN
easat-7760	157	13	compliance	compliance	NOUN
easat-7760	157	14	costs	cost	NOUN
easat-7760	157	15	,	,	PUNCT
easat-7760	157	16	labor	labor	NOUN
easat-7760	157	17	registration	registration	NOUN
easat-7760	157	18	,	,	PUNCT
easat-7760	157	19	and	and	CCONJ
easat-7760	157	20	perceptions	perception	NOUN
easat-7760	157	21	of	of	ADP
easat-7760	157	22	corruption	corruption	NOUN
easat-7760	157	23	and	and	CCONJ
easat-7760	157	24	administrative	administrative	ADJ
easat-7760	157	25	barriers	barrier	NOUN
easat-7760	157	26	,	,	PUNCT
easat-7760	157	27	providing	provide	VERB
easat-7760	157	28	a	a	DET
easat-7760	157	29	clear	clear	ADJ
easat-7760	157	30	picture	picture	NOUN
easat-7760	157	31	of	of	ADP
easat-7760	157	32	how	how	SCONJ
easat-7760	157	33	these	these	DET
easat-7760	157	34	factors	factor	NOUN
easat-7760	157	35	contribute	contribute	VERB
easat-7760	157	36	to	to	ADP
easat-7760	157	37	the	the	DET
easat-7760	157	38	growth	growth	NOUN
easat-7760	157	39	of	of	ADP
easat-7760	157	40	the	the	DET
easat-7760	157	41	informal	informal	ADJ
easat-7760	157	42	economy	economy	NOUN
easat-7760	157	43	.	.	PUNCT
easat-7760	158	1	finally	finally	ADV
easat-7760	158	2	,	,	PUNCT
easat-7760	158	3	we	we	PRON
easat-7760	158	4	will	will	AUX
easat-7760	158	5	present	present	VERB
easat-7760	158	6	our	our	PRON
easat-7760	158	7	findings	finding	NOUN
easat-7760	158	8	,	,	PUNCT
easat-7760	158	9	offering	offer	VERB
easat-7760	158	10	recommendations	recommendation	NOUN
easat-7760	158	11	for	for	ADP
easat-7760	158	12	improving	improve	VERB
easat-7760	158	13	the	the	DET
easat-7760	158	14	vat	vat	NOUN
easat-7760	158	15	collection	collection	NOUN
easat-7760	158	16	system	system	NOUN
easat-7760	158	17	and	and	CCONJ
easat-7760	158	18	strategies	strategy	NOUN
easat-7760	158	19	to	to	PART
easat-7760	158	20	combat	combat	VERB
easat-7760	158	21	the	the	DET
easat-7760	158	22	informal	informal	ADJ
easat-7760	158	23	economy	economy	NOUN
easat-7760	158	24	.	.	PUNCT
easat-7760	159	1	first	first	ADV
easat-7760	159	2	,	,	PUNCT
easat-7760	159	3	we	we	PRON
easat-7760	159	4	will	will	AUX
easat-7760	159	5	examine	examine	VERB
easat-7760	159	6	what	what	PRON
easat-7760	159	7	the	the	DET
easat-7760	159	8	variables	variable	NOUN
easat-7760	159	9	that	that	PRON
easat-7760	159	10	will	will	AUX
easat-7760	159	11	be	be	AUX
easat-7760	159	12	used	use	VERB
easat-7760	159	13	in	in	ADP
easat-7760	159	14	this	this	DET
easat-7760	159	15	paper	paper	NOUN
easat-7760	159	16	mean	mean	NOUN
easat-7760	159	17	.	.	PUNCT
easat-7760	160	1	141	141	NUM
easat-7760	160	2	edelweiss	edelweiss	PROPN
easat-7760	160	3	applied	apply	VERB
easat-7760	160	4	science	science	NOUN
easat-7760	160	5	and	and	CCONJ
easat-7760	160	6	technology	technology	NOUN
easat-7760	160	7	issn	issn	PROPN
easat-7760	160	8	:	:	PUNCT
easat-7760	160	9	2576	2576	NUM
easat-7760	160	10	-	-	SYM
easat-7760	160	11	8484	8484	NUM
easat-7760	160	12	vol	vol	NOUN
easat-7760	160	13	.	.	PROPN
easat-7760	161	1	9	9	NUM
easat-7760	161	2	,	,	PUNCT
easat-7760	161	3	no	no	INTJ
easat-7760	161	4	.	.	NOUN
easat-7760	162	1	6	6	NUM
easat-7760	162	2	:	:	SYM
easat-7760	162	3	135	135	NUM
easat-7760	162	4	-	-	SYM
easat-7760	162	5	149	149	NUM
easat-7760	162	6	,	,	PUNCT
easat-7760	162	7	2025	2025	NUM
easat-7760	162	8	doi	doi	NOUN
easat-7760	162	9	:	:	PUNCT
easat-7760	162	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	162	11	©	©	PROPN
easat-7760	162	12	2025	2025	NUM
easat-7760	162	13	by	by	ADP
easat-7760	162	14	the	the	DET
easat-7760	162	15	authors	author	NOUN
easat-7760	162	16	;	;	PUNCT
easat-7760	162	17	licensee	licensee	PROPN
easat-7760	162	18	learning	learning	NOUN
easat-7760	162	19	gate	gate	VERB
easat-7760	162	20	the	the	DET
easat-7760	162	21	informal	informal	ADJ
easat-7760	162	22	economy	economy	NOUN
easat-7760	162	23	,	,	PUNCT
easat-7760	162	24	also	also	ADV
easat-7760	162	25	known	know	VERB
easat-7760	162	26	as	as	ADP
easat-7760	162	27	the	the	DET
easat-7760	162	28	undeclared	undeclared	ADJ
easat-7760	162	29	economy	economy	NOUN
easat-7760	162	30	or	or	CCONJ
easat-7760	162	31	shadow	shadow	NOUN
easat-7760	162	32	economy	economy	NOUN
easat-7760	162	33	,	,	PUNCT
easat-7760	162	34	is	be	AUX
easat-7760	162	35	present	present	ADJ
easat-7760	162	36	in	in	ADP
easat-7760	162	37	all	all	DET
easat-7760	162	38	countries	country	NOUN
easat-7760	162	39	,	,	PUNCT
easat-7760	162	40	however	however	ADV
easat-7760	162	41	,	,	PUNCT
easat-7760	162	42	there	there	PRON
easat-7760	162	43	is	be	VERB
easat-7760	162	44	no	no	DET
easat-7760	162	45	consensus	consensus	NOUN
easat-7760	162	46	in	in	ADP
easat-7760	162	47	the	the	DET
easat-7760	162	48	scientific	scientific	ADJ
easat-7760	162	49	literature	literature	NOUN
easat-7760	162	50	on	on	ADP
easat-7760	162	51	its	its	PRON
easat-7760	162	52	definition	definition	NOUN
easat-7760	162	53	.	.	PUNCT
easat-7760	163	1	the	the	DET
easat-7760	163	2	national	national	ADJ
easat-7760	163	3	strategy	strategy	NOUN
easat-7760	163	4	of	of	ADP
easat-7760	163	5	kosovo	kosovo	PROPN
easat-7760	163	6	for	for	ADP
easat-7760	163	7	the	the	DET
easat-7760	163	8	prevention	prevention	NOUN
easat-7760	163	9	and	and	CCONJ
easat-7760	163	10	fight	fight	VERB
easat-7760	163	11	against	against	ADP
easat-7760	163	12	undeclared	undeclared	ADJ
easat-7760	163	13	work	work	NOUN
easat-7760	163	14	,	,	PUNCT
easat-7760	163	15	money	money	NOUN
easat-7760	163	16	laundering	laundering	NOUN
easat-7760	163	17	,	,	PUNCT
easat-7760	163	18	financing	financing	NOUN
easat-7760	163	19	of	of	ADP
easat-7760	163	20	terrorism	terrorism	NOUN
easat-7760	163	21	and	and	CCONJ
easat-7760	163	22	financial	financial	ADJ
easat-7760	163	23	crimes	crime	NOUN
easat-7760	163	24	for	for	ADP
easat-7760	163	25	the	the	DET
easat-7760	163	26	period	period	NOUN
easat-7760	163	27	2014	2014	NUM
easat-7760	163	28	-	-	SYM
easat-7760	163	29	2018	2018	NUM
easat-7760	163	30	[	[	SYM
easat-7760	163	31	33	33	NUM
easat-7760	163	32	]	]	PUNCT
easat-7760	163	33	defines	define	VERB
easat-7760	163	34	the	the	DET
easat-7760	163	35	undeclared	undeclared	ADJ
easat-7760	163	36	grey	grey	ADJ
easat-7760	163	37	economy	economy	NOUN
easat-7760	163	38	as	as	ADP
easat-7760	163	39	a	a	DET
easat-7760	163	40	group	group	NOUN
easat-7760	163	41	of	of	ADP
easat-7760	163	42	activities	activity	NOUN
easat-7760	163	43	that	that	PRON
easat-7760	163	44	,	,	PUNCT
easat-7760	163	45	although	although	SCONJ
easat-7760	163	46	legal	legal	ADJ
easat-7760	163	47	,	,	PUNCT
easat-7760	163	48	are	be	AUX
easat-7760	163	49	kept	keep	VERB
easat-7760	163	50	undeclared	undeclared	ADJ
easat-7760	163	51	to	to	ADP
easat-7760	163	52	the	the	DET
easat-7760	163	53	authorities	authority	NOUN
easat-7760	163	54	in	in	ADP
easat-7760	163	55	order	order	NOUN
easat-7760	163	56	to	to	PART
easat-7760	163	57	avoid	avoid	VERB
easat-7760	163	58	paying	pay	VERB
easat-7760	163	59	taxes	taxis	NOUN
easat-7760	163	60	and	and	CCONJ
easat-7760	163	61	social	social	ADJ
easat-7760	163	62	security	security	NOUN
easat-7760	163	63	contributions	contribution	NOUN
easat-7760	163	64	.	.	PUNCT
easat-7760	164	1	vat	vat	NOUN
easat-7760	164	2	compliance	compliance	NOUN
easat-7760	164	3	costs	cost	NOUN
easat-7760	164	4	refer	refer	VERB
easat-7760	164	5	to	to	ADP
easat-7760	164	6	the	the	DET
easat-7760	164	7	expenses	expense	NOUN
easat-7760	164	8	that	that	PRON
easat-7760	164	9	businesses	business	NOUN
easat-7760	164	10	and	and	CCONJ
easat-7760	164	11	individuals	individual	NOUN
easat-7760	164	12	incur	incur	VERB
easat-7760	164	13	to	to	PART
easat-7760	164	14	comply	comply	VERB
easat-7760	164	15	with	with	ADP
easat-7760	164	16	the	the	DET
easat-7760	164	17	legal	legal	ADJ
easat-7760	164	18	and	and	CCONJ
easat-7760	164	19	administrative	administrative	ADJ
easat-7760	164	20	requirements	requirement	NOUN
easat-7760	164	21	of	of	ADP
easat-7760	164	22	value	value	NOUN
easat-7760	164	23	added	add	VERB
easat-7760	164	24	tax	tax	NOUN
easat-7760	164	25	(	(	PUNCT
easat-7760	164	26	vat	vat	NOUN
easat-7760	164	27	)	)	PUNCT
easat-7760	164	28	.	.	PUNCT
easat-7760	165	1	these	these	DET
easat-7760	165	2	costs	cost	NOUN
easat-7760	165	3	include	include	VERB
easat-7760	165	4	:	:	PUNCT
easat-7760	165	5	1	1	X
easat-7760	165	6	.	.	NOUN
easat-7760	165	7	time	time	NOUN
easat-7760	165	8	spent	spend	VERB
easat-7760	165	9	preparing	prepare	VERB
easat-7760	165	10	documents	document	NOUN
easat-7760	165	11	:	:	PUNCT
easat-7760	165	12	the	the	DET
easat-7760	165	13	time	time	NOUN
easat-7760	165	14	businesses	business	NOUN
easat-7760	165	15	spend	spend	VERB
easat-7760	165	16	collecting	collect	VERB
easat-7760	165	17	and	and	CCONJ
easat-7760	165	18	submitting	submit	VERB
easat-7760	165	19	the	the	DET
easat-7760	165	20	necessary	necessary	ADJ
easat-7760	165	21	documentation	documentation	NOUN
easat-7760	165	22	for	for	ADP
easat-7760	165	23	vat	vat	NOUN
easat-7760	165	24	registration	registration	NOUN
easat-7760	165	25	and	and	CCONJ
easat-7760	165	26	preparing	prepare	VERB
easat-7760	165	27	tax	tax	NOUN
easat-7760	165	28	returns	return	NOUN
easat-7760	165	29	.	.	PUNCT
easat-7760	166	1	2	2	X
easat-7760	166	2	.	.	X
easat-7760	166	3	cost	cost	NOUN
easat-7760	166	4	of	of	ADP
easat-7760	166	5	administrative	administrative	ADJ
easat-7760	166	6	work	work	NOUN
easat-7760	166	7	:	:	PUNCT
easat-7760	166	8	salaries	salary	NOUN
easat-7760	166	9	or	or	CCONJ
easat-7760	166	10	fees	fee	NOUN
easat-7760	166	11	of	of	ADP
easat-7760	166	12	specialists	specialist	NOUN
easat-7760	166	13	such	such	ADJ
easat-7760	166	14	as	as	ADP
easat-7760	166	15	accountants	accountant	NOUN
easat-7760	166	16	who	who	PRON
easat-7760	166	17	handle	handle	VERB
easat-7760	166	18	vat	vat	NOUN
easat-7760	166	19	procedures	procedure	NOUN
easat-7760	166	20	for	for	ADP
easat-7760	166	21	businesses	business	NOUN
easat-7760	166	22	.	.	PUNCT
easat-7760	167	1	3	3	X
easat-7760	167	2	.	.	X
easat-7760	167	3	fees	fee	NOUN
easat-7760	167	4	for	for	ADP
easat-7760	167	5	external	external	ADJ
easat-7760	167	6	services	service	NOUN
easat-7760	167	7	:	:	PUNCT
easat-7760	167	8	payments	payment	NOUN
easat-7760	167	9	to	to	ADP
easat-7760	167	10	financial	financial	ADJ
easat-7760	167	11	advisors	advisor	NOUN
easat-7760	167	12	or	or	CCONJ
easat-7760	167	13	accounting	accounting	NOUN
easat-7760	167	14	firms	firm	NOUN
easat-7760	167	15	that	that	PRON
easat-7760	167	16	assist	assist	VERB
easat-7760	167	17	businesses	business	NOUN
easat-7760	167	18	in	in	ADP
easat-7760	167	19	meeting	meet	VERB
easat-7760	167	20	vat	vat	NOUN
easat-7760	167	21	obligations	obligation	NOUN
easat-7760	167	22	.	.	PUNCT
easat-7760	168	1	4	4	X
easat-7760	168	2	.	.	X
easat-7760	168	3	expenditures	expenditure	NOUN
easat-7760	168	4	on	on	ADP
easat-7760	168	5	software	software	NOUN
easat-7760	168	6	or	or	CCONJ
easat-7760	168	7	technological	technological	ADJ
easat-7760	168	8	systems	system	NOUN
easat-7760	168	9	:	:	PUNCT
easat-7760	168	10	investments	investment	NOUN
easat-7760	168	11	in	in	ADP
easat-7760	168	12	software	software	NOUN
easat-7760	168	13	for	for	ADP
easat-7760	168	14	vat	vat	NOUN
easat-7760	168	15	management	management	NOUN
easat-7760	168	16	and	and	CCONJ
easat-7760	168	17	tax	tax	NOUN
easat-7760	168	18	data	datum	NOUN
easat-7760	168	19	storage	storage	NOUN
easat-7760	168	20	,	,	PUNCT
easat-7760	168	21	such	such	ADJ
easat-7760	168	22	as	as	ADP
easat-7760	168	23	accounting	accounting	NOUN
easat-7760	168	24	programs	program	NOUN
easat-7760	168	25	that	that	PRON
easat-7760	168	26	automate	automate	ADJ
easat-7760	168	27	declaration	declaration	NOUN
easat-7760	168	28	and	and	CCONJ
easat-7760	168	29	registration	registration	NOUN
easat-7760	168	30	processes	process	NOUN
easat-7760	168	31	.	.	PUNCT
easat-7760	169	1	5	5	X
easat-7760	169	2	.	.	X
easat-7760	169	3	these	these	DET
easat-7760	169	4	costs	cost	NOUN
easat-7760	169	5	can	can	AUX
easat-7760	169	6	be	be	AUX
easat-7760	169	7	high	high	ADJ
easat-7760	169	8	for	for	ADP
easat-7760	169	9	some	some	DET
easat-7760	169	10	businesses	business	NOUN
easat-7760	169	11	,	,	PUNCT
easat-7760	169	12	pushing	push	VERB
easat-7760	169	13	some	some	PRON
easat-7760	169	14	to	to	PART
easat-7760	169	15	operate	operate	VERB
easat-7760	169	16	informally	informally	ADV
easat-7760	169	17	to	to	PART
easat-7760	169	18	avoid	avoid	VERB
easat-7760	169	19	these	these	DET
easat-7760	169	20	obligations	obligation	NOUN
easat-7760	169	21	.	.	PUNCT
easat-7760	170	1	studies	study	NOUN
easat-7760	170	2	often	often	ADV
easat-7760	170	3	show	show	VERB
easat-7760	170	4	that	that	SCONJ
easat-7760	170	5	increasing	increase	VERB
easat-7760	170	6	compliance	compliance	NOUN
easat-7760	170	7	costs	cost	NOUN
easat-7760	170	8	contribute	contribute	VERB
easat-7760	170	9	to	to	ADP
easat-7760	170	10	an	an	DET
easat-7760	170	11	increase	increase	NOUN
easat-7760	170	12	in	in	ADP
easat-7760	170	13	the	the	DET
easat-7760	170	14	level	level	NOUN
easat-7760	170	15	of	of	ADP
easat-7760	170	16	the	the	DET
easat-7760	170	17	informal	informal	ADJ
easat-7760	170	18	economy	economy	NOUN
easat-7760	170	19	,	,	PUNCT
easat-7760	170	20	as	as	SCONJ
easat-7760	170	21	businesses	business	NOUN
easat-7760	170	22	tend	tend	VERB
easat-7760	170	23	to	to	PART
easat-7760	170	24	avoid	avoid	VERB
easat-7760	170	25	complex	complex	ADJ
easat-7760	170	26	procedures	procedure	NOUN
easat-7760	170	27	and	and	CCONJ
easat-7760	170	28	high	high	ADJ
easat-7760	170	29	compliance	compliance	NOUN
easat-7760	170	30	costs	cost	NOUN
easat-7760	170	31	.	.	PUNCT
easat-7760	171	1	6	6	X
easat-7760	171	2	.	.	X
easat-7760	171	3	gdp	gdp	NOUN
easat-7760	171	4	:	:	PUNCT
easat-7760	171	5	defines	define	VERB
easat-7760	171	6	economic	economic	ADJ
easat-7760	171	7	growth	growth	NOUN
easat-7760	171	8	in	in	ADP
easat-7760	171	9	terms	term	NOUN
easat-7760	171	10	of	of	ADP
easat-7760	171	11	gross	gross	ADJ
easat-7760	171	12	domestic	domestic	ADJ
easat-7760	171	13	product	product	NOUN
easat-7760	171	14	(	(	PUNCT
easat-7760	171	15	gdp	gdp	NOUN
easat-7760	171	16	)	)	PUNCT
easat-7760	171	17	for	for	ADP
easat-7760	171	18	kosovo	kosovo	PROPN
easat-7760	171	19	.	.	PUNCT
easat-7760	172	1	this	this	PRON
easat-7760	172	2	is	be	AUX
easat-7760	172	3	the	the	DET
easat-7760	172	4	dependent	dependent	ADJ
easat-7760	172	5	variable	variable	NOUN
easat-7760	172	6	that	that	PRON
easat-7760	172	7	measures	measure	VERB
easat-7760	172	8	the	the	DET
easat-7760	172	9	total	total	ADJ
easat-7760	172	10	impact	impact	NOUN
easat-7760	172	11	of	of	ADP
easat-7760	172	12	other	other	ADJ
easat-7760	172	13	factors	factor	NOUN
easat-7760	172	14	.	.	PUNCT
easat-7760	173	1	7	7	X
easat-7760	173	2	.	.	X
easat-7760	173	3	vat	vat	NOUN
easat-7760	173	4	:	:	PUNCT
easat-7760	173	5	vat	vat	NOUN
easat-7760	173	6	revenue	revenue	NOUN
easat-7760	173	7	as	as	ADP
easat-7760	173	8	a	a	DET
easat-7760	173	9	percentage	percentage	NOUN
easat-7760	173	10	of	of	ADP
easat-7760	173	11	gdp	gdp	NOUN
easat-7760	173	12	,	,	PUNCT
easat-7760	173	13	which	which	PRON
easat-7760	173	14	measures	measure	VERB
easat-7760	173	15	the	the	DET
easat-7760	173	16	impact	impact	NOUN
easat-7760	173	17	of	of	ADP
easat-7760	173	18	increasing	increase	VERB
easat-7760	173	19	vat	vat	NOUN
easat-7760	173	20	revenue	revenue	NOUN
easat-7760	173	21	on	on	ADP
easat-7760	173	22	economic	economic	ADJ
easat-7760	173	23	growth	growth	NOUN
easat-7760	173	24	.	.	PUNCT
easat-7760	174	1	8	8	X
easat-7760	174	2	.	.	PUNCT
easat-7760	174	3	consumer	consumer	NOUN
easat-7760	174	4	spending	spending	NOUN
easat-7760	174	5	:	:	PUNCT
easat-7760	174	6	represents	represent	VERB
easat-7760	174	7	consumer	consumer	NOUN
easat-7760	174	8	spending	spending	NOUN
easat-7760	174	9	,	,	PUNCT
easat-7760	174	10	which	which	PRON
easat-7760	174	11	can	can	AUX
easat-7760	174	12	affect	affect	VERB
easat-7760	174	13	economic	economic	ADJ
easat-7760	174	14	growth	growth	NOUN
easat-7760	174	15	through	through	ADP
easat-7760	174	16	increased	increase	VERB
easat-7760	174	17	demand	demand	NOUN
easat-7760	174	18	.	.	PUNCT
easat-7760	175	1	9	9	X
easat-7760	175	2	.	.	X
easat-7760	175	3	government	government	NOUN
easat-7760	175	4	expenditure	expenditure	NOUN
easat-7760	175	5	:	:	PUNCT
easat-7760	175	6	government	government	NOUN
easat-7760	175	7	spending	spending	NOUN
easat-7760	175	8	on	on	ADP
easat-7760	175	9	goods	good	NOUN
easat-7760	175	10	and	and	CCONJ
easat-7760	175	11	services	service	NOUN
easat-7760	175	12	that	that	PRON
easat-7760	175	13	increase	increase	VERB
easat-7760	175	14	economic	economic	ADJ
easat-7760	175	15	activity	activity	NOUN
easat-7760	175	16	in	in	ADP
easat-7760	175	17	the	the	DET
easat-7760	175	18	public	public	ADJ
easat-7760	175	19	and	and	CCONJ
easat-7760	175	20	private	private	ADJ
easat-7760	175	21	sectors	sector	NOUN
easat-7760	175	22	10	10	NUM
easat-7760	175	23	.	.	PUNCT
easat-7760	176	1	net	net	ADJ
easat-7760	176	2	exports	export	NOUN
easat-7760	176	3	:	:	PUNCT
easat-7760	176	4	the	the	DET
easat-7760	176	5	difference	difference	NOUN
easat-7760	176	6	between	between	ADP
easat-7760	176	7	exports	export	NOUN
easat-7760	176	8	and	and	CCONJ
easat-7760	176	9	imports	import	NOUN
easat-7760	176	10	,	,	PUNCT
easat-7760	176	11	which	which	PRON
easat-7760	176	12	contributes	contribute	VERB
easat-7760	176	13	to	to	ADP
easat-7760	176	14	kosovo	kosovo	PROPN
easat-7760	176	15	's	's	PART
easat-7760	176	16	gdp	gdp	NOUN
easat-7760	176	17	and	and	CCONJ
easat-7760	176	18	trading	trading	NOUN
easat-7760	176	19	power	power	NOUN
easat-7760	176	20	.	.	PUNCT
easat-7760	177	1	11	11	NUM
easat-7760	177	2	.	.	X
easat-7760	178	1	unemployment	unemployment	NOUN
easat-7760	178	2	:	:	PUNCT
easat-7760	178	3	employment	employment	NOUN
easat-7760	178	4	rate	rate	NOUN
easat-7760	178	5	,	,	PUNCT
easat-7760	178	6	which	which	PRON
easat-7760	178	7	indicates	indicate	VERB
easat-7760	178	8	the	the	DET
easat-7760	178	9	level	level	NOUN
easat-7760	178	10	of	of	ADP
easat-7760	178	11	engagement	engagement	NOUN
easat-7760	178	12	of	of	ADP
easat-7760	178	13	the	the	DET
easat-7760	178	14	labor	labor	NOUN
easat-7760	178	15	force	force	NOUN
easat-7760	178	16	in	in	ADP
easat-7760	178	17	the	the	DET
easat-7760	178	18	economy	economy	NOUN
easat-7760	178	19	.	.	PUNCT
easat-7760	179	1	12	12	NUM
easat-7760	179	2	.	.	PUNCT
easat-7760	180	1	foreign	foreign	ADJ
easat-7760	180	2	direct	direct	ADJ
easat-7760	180	3	investment	investment	NOUN
easat-7760	180	4	(	(	PUNCT
easat-7760	180	5	fdi	fdi	PROPN
easat-7760	180	6	):	):	PUNCT
easat-7760	180	7	the	the	DET
easat-7760	180	8	income	income	NOUN
easat-7760	180	9	of	of	ADP
easat-7760	180	10	foreign	foreign	ADJ
easat-7760	180	11	investors	investor	NOUN
easat-7760	180	12	that	that	PRON
easat-7760	180	13	helps	help	VERB
easat-7760	180	14	create	create	VERB
easat-7760	180	15	new	new	ADJ
easat-7760	180	16	jobs	job	NOUN
easat-7760	180	17	and	and	CCONJ
easat-7760	180	18	increase	increase	VERB
easat-7760	180	19	production	production	NOUN
easat-7760	180	20	.	.	PUNCT
easat-7760	181	1	13	13	NUM
easat-7760	181	2	.	.	X
easat-7760	181	3	13	13	NUM
easat-7760	181	4	.	.	PUNCT
easat-7760	182	1	gross	gross	ADJ
easat-7760	182	2	savings	saving	NOUN
easat-7760	182	3	:	:	PUNCT
easat-7760	182	4	savings	saving	NOUN
easat-7760	182	5	in	in	ADP
easat-7760	182	6	the	the	DET
easat-7760	182	7	economy	economy	NOUN
easat-7760	182	8	that	that	PRON
easat-7760	182	9	enable	enable	VERB
easat-7760	182	10	the	the	DET
easat-7760	182	11	financing	financing	NOUN
easat-7760	182	12	of	of	ADP
easat-7760	182	13	development	development	NOUN
easat-7760	182	14	projects	project	NOUN
easat-7760	182	15	and	and	CCONJ
easat-7760	182	16	investments	investment	NOUN
easat-7760	182	17	in	in	ADP
easat-7760	182	18	productive	productive	ADJ
easat-7760	182	19	sectors	sector	NOUN
easat-7760	182	20	.	.	PUNCT
easat-7760	183	1	these	these	DET
easat-7760	183	2	variables	variable	NOUN
easat-7760	183	3	help	help	VERB
easat-7760	183	4	to	to	PART
easat-7760	183	5	understand	understand	VERB
easat-7760	183	6	whether	whether	SCONJ
easat-7760	183	7	vat	vat	NOUN
easat-7760	183	8	revenues	revenue	NOUN
easat-7760	183	9	and	and	CCONJ
easat-7760	183	10	the	the	DET
easat-7760	183	11	investments	investment	NOUN
easat-7760	183	12	realized	realize	VERB
easat-7760	183	13	through	through	ADP
easat-7760	183	14	them	they	PRON
easat-7760	183	15	contribute	contribute	VERB
easat-7760	183	16	to	to	ADP
easat-7760	183	17	the	the	DET
easat-7760	183	18	overall	overall	ADJ
easat-7760	183	19	gdp	gdp	NOUN
easat-7760	183	20	growth	growth	NOUN
easat-7760	183	21	and	and	CCONJ
easat-7760	183	22	economic	economic	ADJ
easat-7760	183	23	development	development	NOUN
easat-7760	183	24	of	of	ADP
easat-7760	183	25	kosovo	kosovo	PROPN
easat-7760	183	26	.	.	PUNCT
easat-7760	184	1	the	the	DET
easat-7760	184	2	informal	informal	ADJ
easat-7760	184	3	economy	economy	NOUN
easat-7760	184	4	in	in	ADP
easat-7760	184	5	kosovo	kosovo	PROPN
easat-7760	184	6	constitutes	constitute	VERB
easat-7760	184	7	a	a	DET
easat-7760	184	8	complex	complex	ADJ
easat-7760	184	9	challenge	challenge	NOUN
easat-7760	184	10	that	that	PRON
easat-7760	184	11	is	be	AUX
easat-7760	184	12	influenced	influence	VERB
easat-7760	184	13	by	by	ADP
easat-7760	184	14	various	various	ADJ
easat-7760	184	15	economic	economic	ADJ
easat-7760	184	16	,	,	PUNCT
easat-7760	184	17	social	social	ADJ
easat-7760	184	18	and	and	CCONJ
easat-7760	184	19	institutional	institutional	ADJ
easat-7760	184	20	factors	factor	NOUN
easat-7760	184	21	.	.	PUNCT
easat-7760	185	1	h1	h1	NOUN
easat-7760	185	2	:	:	PUNCT
easat-7760	185	3	improving	improve	VERB
easat-7760	185	4	vat	vat	NOUN
easat-7760	185	5	collection	collection	NOUN
easat-7760	185	6	mechanisms	mechanism	NOUN
easat-7760	185	7	and	and	CCONJ
easat-7760	185	8	clarifying	clarify	VERB
easat-7760	185	9	laws	law	NOUN
easat-7760	185	10	and	and	CCONJ
easat-7760	185	11	regulations	regulation	NOUN
easat-7760	185	12	will	will	AUX
easat-7760	185	13	significantly	significantly	ADV
easat-7760	185	14	impact	impact	VERB
easat-7760	185	15	the	the	DET
easat-7760	185	16	reduction	reduction	NOUN
easat-7760	185	17	of	of	ADP
easat-7760	185	18	the	the	DET
easat-7760	185	19	informal	informal	ADJ
easat-7760	185	20	economy	economy	NOUN
easat-7760	185	21	in	in	ADP
easat-7760	185	22	kosovo	kosovo	PROPN
easat-7760	185	23	.	.	PUNCT
easat-7760	186	1	to	to	PART
easat-7760	186	2	support	support	VERB
easat-7760	186	3	this	this	DET
easat-7760	186	4	hypothesis	hypothesis	NOUN
easat-7760	186	5	,	,	PUNCT
easat-7760	186	6	we	we	PRON
easat-7760	186	7	examine	examine	VERB
easat-7760	186	8	the	the	DET
easat-7760	186	9	contribution	contribution	NOUN
easat-7760	186	10	of	of	ADP
easat-7760	186	11	factors	factor	NOUN
easat-7760	186	12	that	that	PRON
easat-7760	186	13	drive	drive	VERB
easat-7760	186	14	informality	informality	NOUN
easat-7760	186	15	and	and	CCONJ
easat-7760	186	16	the	the	DET
easat-7760	186	17	impact	impact	NOUN
easat-7760	186	18	of	of	ADP
easat-7760	186	19	potential	potential	ADJ
easat-7760	186	20	legal	legal	ADJ
easat-7760	186	21	and	and	CCONJ
easat-7760	186	22	institutional	institutional	ADJ
easat-7760	186	23	changes	change	NOUN
easat-7760	186	24	.	.	PUNCT
easat-7760	187	1	the	the	DET
easat-7760	187	2	informal	informal	ADJ
easat-7760	187	3	economy	economy	NOUN
easat-7760	187	4	in	in	ADP
easat-7760	187	5	kosovo	kosovo	PROPN
easat-7760	187	6	is	be	AUX
easat-7760	187	7	supported	support	VERB
easat-7760	187	8	by	by	ADP
easat-7760	187	9	a	a	DET
easat-7760	187	10	number	number	NOUN
easat-7760	187	11	of	of	ADP
easat-7760	187	12	structural	structural	ADJ
easat-7760	187	13	and	and	CCONJ
easat-7760	187	14	economic	economic	ADJ
easat-7760	187	15	factors	factor	NOUN
easat-7760	187	16	.	.	PUNCT
easat-7760	188	1	on	on	ADP
easat-7760	188	2	the	the	DET
easat-7760	188	3	one	one	NUM
easat-7760	188	4	hand	hand	NOUN
easat-7760	188	5	,	,	PUNCT
easat-7760	188	6	the	the	DET
easat-7760	188	7	high	high	ADJ
easat-7760	188	8	initial	initial	ADJ
easat-7760	188	9	cost	cost	NOUN
easat-7760	188	10	of	of	ADP
easat-7760	188	11	business	business	NOUN
easat-7760	188	12	registration	registration	NOUN
easat-7760	188	13	,	,	PUNCT
easat-7760	188	14	high	high	ADJ
easat-7760	188	15	fees	fee	NOUN
easat-7760	188	16	,	,	PUNCT
easat-7760	188	17	and	and	CCONJ
easat-7760	188	18	institutional	institutional	ADJ
easat-7760	188	19	corruption	corruption	NOUN
easat-7760	188	20	keep	keep	VERB
easat-7760	188	21	barriers	barrier	NOUN
easat-7760	188	22	to	to	AUX
easat-7760	188	23	formalization	formalization	VERB
easat-7760	188	24	high	high	ADJ
easat-7760	188	25	,	,	PUNCT
easat-7760	188	26	fueling	fuel	VERB
easat-7760	188	27	a	a	DET
easat-7760	188	28	sizeable	sizeable	ADJ
easat-7760	188	29	underground	underground	ADJ
easat-7760	188	30	economy	economy	NOUN
easat-7760	188	31	.	.	PUNCT
easat-7760	189	1	on	on	ADP
easat-7760	189	2	the	the	DET
easat-7760	189	3	other	other	ADJ
easat-7760	189	4	hand	hand	NOUN
easat-7760	189	5	,	,	PUNCT
easat-7760	189	6	entrepreneurs	entrepreneur	NOUN
easat-7760	189	7	often	often	ADV
easat-7760	189	8	have	have	VERB
easat-7760	189	9	little	little	ADJ
easat-7760	189	10	incentive	incentive	NOUN
easat-7760	189	11	to	to	PART
easat-7760	189	12	formalize	formalize	VERB
easat-7760	189	13	businesses	business	NOUN
easat-7760	189	14	if	if	SCONJ
easat-7760	189	15	they	they	PRON
easat-7760	189	16	can	can	AUX
easat-7760	189	17	operate	operate	VERB
easat-7760	189	18	without	without	ADP
easat-7760	189	19	state	state	NOUN
easat-7760	189	20	restrictions	restriction	NOUN
easat-7760	189	21	on	on	ADP
easat-7760	189	22	access	access	NOUN
easat-7760	189	23	to	to	ADP
easat-7760	189	24	public	public	ADJ
easat-7760	189	25	goods	good	NOUN
easat-7760	189	26	and	and	CCONJ
easat-7760	189	27	services	service	NOUN
easat-7760	189	28	.	.	PUNCT
easat-7760	190	1	142	142	NUM
easat-7760	190	2	edelweiss	edelweiss	PROPN
easat-7760	190	3	applied	apply	VERB
easat-7760	190	4	science	science	NOUN
easat-7760	190	5	and	and	CCONJ
easat-7760	190	6	technology	technology	NOUN
easat-7760	190	7	issn	issn	PROPN
easat-7760	190	8	:	:	PUNCT
easat-7760	190	9	2576	2576	NUM
easat-7760	190	10	-	-	SYM
easat-7760	190	11	8484	8484	NUM
easat-7760	190	12	vol	vol	NOUN
easat-7760	190	13	.	.	PROPN
easat-7760	191	1	9	9	NUM
easat-7760	191	2	,	,	PUNCT
easat-7760	191	3	no	no	INTJ
easat-7760	191	4	.	.	NOUN
easat-7760	192	1	6	6	NUM
easat-7760	192	2	:	:	SYM
easat-7760	192	3	135	135	NUM
easat-7760	192	4	-	-	SYM
easat-7760	192	5	149	149	NUM
easat-7760	192	6	,	,	PUNCT
easat-7760	192	7	2025	2025	NUM
easat-7760	192	8	doi	doi	NOUN
easat-7760	192	9	:	:	PUNCT
easat-7760	192	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	192	11	©	©	PROPN
easat-7760	192	12	2025	2025	NUM
easat-7760	192	13	by	by	ADP
easat-7760	192	14	the	the	DET
easat-7760	192	15	authors	author	NOUN
easat-7760	192	16	;	;	PUNCT
easat-7760	192	17	licensee	licensee	PROPN
easat-7760	192	18	learning	learning	NOUN
easat-7760	192	19	gate	gate	VERB
easat-7760	192	20	the	the	DET
easat-7760	192	21	development	development	NOUN
easat-7760	192	22	of	of	ADP
easat-7760	192	23	the	the	DET
easat-7760	192	24	informal	informal	ADJ
easat-7760	192	25	economy	economy	NOUN
easat-7760	192	26	is	be	AUX
easat-7760	192	27	also	also	ADV
easat-7760	192	28	closely	closely	ADV
easat-7760	192	29	linked	link	VERB
easat-7760	192	30	to	to	ADP
easat-7760	192	31	factors	factor	NOUN
easat-7760	192	32	such	such	ADJ
easat-7760	192	33	as	as	ADP
easat-7760	192	34	the	the	DET
easat-7760	192	35	lack	lack	NOUN
easat-7760	192	36	of	of	ADP
easat-7760	192	37	sustainable	sustainable	ADJ
easat-7760	192	38	economic	economic	ADJ
easat-7760	192	39	development	development	NOUN
easat-7760	192	40	and	and	CCONJ
easat-7760	192	41	high	high	ADJ
easat-7760	192	42	unemployment	unemployment	NOUN
easat-7760	192	43	.	.	PUNCT
easat-7760	193	1	while	while	SCONJ
easat-7760	193	2	privatization	privatization	NOUN
easat-7760	193	3	programs	program	NOUN
easat-7760	193	4	have	have	AUX
easat-7760	193	5	caused	cause	VERB
easat-7760	193	6	an	an	DET
easat-7760	193	7	increase	increase	NOUN
easat-7760	193	8	in	in	ADP
easat-7760	193	9	unemployment	unemployment	NOUN
easat-7760	193	10	and	and	CCONJ
easat-7760	193	11	have	have	AUX
easat-7760	193	12	led	lead	VERB
easat-7760	193	13	many	many	ADJ
easat-7760	193	14	workers	worker	NOUN
easat-7760	193	15	to	to	PART
easat-7760	193	16	enter	enter	VERB
easat-7760	193	17	the	the	DET
easat-7760	193	18	informal	informal	ADJ
easat-7760	193	19	market	market	NOUN
easat-7760	193	20	to	to	PART
easat-7760	193	21	survive	survive	VERB
easat-7760	193	22	,	,	PUNCT
easat-7760	193	23	the	the	DET
easat-7760	193	24	low	low	ADJ
easat-7760	193	25	level	level	NOUN
easat-7760	193	26	of	of	ADP
easat-7760	193	27	wages	wage	NOUN
easat-7760	193	28	in	in	ADP
easat-7760	193	29	the	the	DET
easat-7760	193	30	formal	formal	ADJ
easat-7760	193	31	sector	sector	NOUN
easat-7760	193	32	has	have	AUX
easat-7760	193	33	led	lead	VERB
easat-7760	193	34	many	many	ADJ
easat-7760	193	35	individuals	individual	NOUN
easat-7760	193	36	to	to	PART
easat-7760	193	37	seek	seek	VERB
easat-7760	193	38	work	work	NOUN
easat-7760	193	39	in	in	ADP
easat-7760	193	40	the	the	DET
easat-7760	193	41	informal	informal	ADJ
easat-7760	193	42	sector	sector	NOUN
easat-7760	193	43	to	to	PART
easat-7760	193	44	increase	increase	VERB
easat-7760	193	45	their	their	PRON
easat-7760	193	46	income	income	NOUN
easat-7760	193	47	.	.	PUNCT
easat-7760	194	1	although	although	SCONJ
easat-7760	194	2	there	there	PRON
easat-7760	194	3	is	be	VERB
easat-7760	194	4	no	no	DET
easat-7760	194	5	systematic	systematic	ADJ
easat-7760	194	6	analysis	analysis	NOUN
easat-7760	194	7	of	of	ADP
easat-7760	194	8	informality	informality	NOUN
easat-7760	194	9	in	in	ADP
easat-7760	194	10	kosovo	kosovo	PROPN
easat-7760	194	11	,	,	PUNCT
easat-7760	194	12	different	different	ADJ
easat-7760	194	13	estimates	estimate	NOUN
easat-7760	194	14	from	from	ADP
easat-7760	194	15	several	several	ADJ
easat-7760	194	16	reports	report	NOUN
easat-7760	194	17	and	and	CCONJ
easat-7760	194	18	studies	study	NOUN
easat-7760	194	19	using	use	VERB
easat-7760	194	20	relatively	relatively	ADV
easat-7760	194	21	different	different	ADJ
easat-7760	194	22	definitions	definition	NOUN
easat-7760	194	23	of	of	ADP
easat-7760	194	24	this	this	DET
easat-7760	194	25	concept	concept	NOUN
easat-7760	194	26	indicate	indicate	VERB
easat-7760	194	27	a	a	DET
easat-7760	194	28	similar	similar	ADJ
easat-7760	194	29	level	level	NOUN
easat-7760	194	30	of	of	ADP
easat-7760	194	31	informality	informality	NOUN
easat-7760	194	32	in	in	ADP
easat-7760	194	33	the	the	DET
easat-7760	194	34	country	country	NOUN
easat-7760	194	35	.	.	PUNCT
easat-7760	195	1	according	accord	VERB
easat-7760	195	2	to	to	ADP
easat-7760	195	3	the	the	DET
easat-7760	195	4	kosovo	kosovo	PROPN
easat-7760	195	5	national	national	PROPN
easat-7760	195	6	strategy	strategy	NOUN
easat-7760	195	7	for	for	ADP
easat-7760	195	8	preventing	prevent	VERB
easat-7760	195	9	and	and	CCONJ
easat-7760	195	10	combating	combat	VERB
easat-7760	195	11	undeclared	undeclared	ADJ
easat-7760	195	12	work	work	NOUN
easat-7760	195	13	,	,	PUNCT
easat-7760	195	14	money	money	NOUN
easat-7760	195	15	laundering	laundering	NOUN
easat-7760	195	16	,	,	PUNCT
easat-7760	195	17	financing	financing	NOUN
easat-7760	195	18	of	of	ADP
easat-7760	195	19	terrorism	terrorism	NOUN
easat-7760	195	20	and	and	CCONJ
easat-7760	195	21	financial	financial	ADJ
easat-7760	195	22	crimes	crime	NOUN
easat-7760	195	23	for	for	ADP
easat-7760	195	24	the	the	DET
easat-7760	195	25	period	period	NOUN
easat-7760	195	26	2014	2014	NUM
easat-7760	195	27	-	-	SYM
easat-7760	195	28	2018	2018	NUM
easat-7760	195	29	,	,	PUNCT
easat-7760	195	30	the	the	DET
easat-7760	195	31	undeclared	undeclared	ADJ
easat-7760	195	32	economy	economy	NOUN
easat-7760	195	33	in	in	ADP
easat-7760	195	34	kosovo	kosovo	PROPN
easat-7760	195	35	is	be	AUX
easat-7760	195	36	estimated	estimate	VERB
easat-7760	195	37	to	to	PART
easat-7760	195	38	be	be	AUX
easat-7760	195	39	between	between	ADP
easat-7760	195	40	26.67	26.67	NUM
easat-7760	195	41	%	%	NOUN
easat-7760	195	42	and	and	CCONJ
easat-7760	195	43	34.75	34.75	NUM
easat-7760	195	44	%	%	NOUN
easat-7760	195	45	of	of	ADP
easat-7760	195	46	gdp	gdp	NOUN
easat-7760	195	47	.	.	PUNCT
easat-7760	196	1	in	in	ADP
easat-7760	196	2	monetary	monetary	ADJ
easat-7760	196	3	terms	term	NOUN
easat-7760	196	4	,	,	PUNCT
easat-7760	196	5	this	this	PRON
easat-7760	196	6	ranges	range	VERB
easat-7760	196	7	from	from	ADP
easat-7760	196	8	one	one	NUM
easat-7760	196	9	million	million	NUM
easat-7760	196	10	euros	euro	NOUN
easat-7760	196	11	in	in	ADP
easat-7760	196	12	2008	2008	NUM
easat-7760	196	13	to	to	ADP
easat-7760	196	14	1.7	1.7	NUM
easat-7760	196	15	billion	billion	NUM
easat-7760	196	16	euros	euro	NOUN
easat-7760	196	17	in	in	ADP
easat-7760	196	18	2012	2012	NUM
easat-7760	196	19	.	.	PUNCT
easat-7760	197	1	also	also	ADV
easat-7760	197	2	,	,	PUNCT
easat-7760	197	3	a	a	DET
easat-7760	197	4	report	report	NOUN
easat-7760	197	5	by	by	ADP
easat-7760	197	6	the	the	DET
easat-7760	197	7	economic	economic	ADJ
easat-7760	197	8	reform	reform	NOUN
easat-7760	197	9	program	program	NOUN
easat-7760	197	10	suggests	suggest	VERB
easat-7760	197	11	that	that	SCONJ
easat-7760	197	12	the	the	DET
easat-7760	197	13	level	level	NOUN
easat-7760	197	14	of	of	ADP
easat-7760	197	15	the	the	DET
easat-7760	197	16	undeclared	undeclared	ADJ
easat-7760	197	17	economy	economy	NOUN
easat-7760	197	18	is	be	AUX
easat-7760	197	19	around	around	ADV
easat-7760	197	20	32	32	NUM
easat-7760	197	21	%	%	NOUN
easat-7760	197	22	of	of	ADP
easat-7760	197	23	the	the	DET
easat-7760	197	24	country	country	NOUN
easat-7760	197	25	’s	’s	PART
easat-7760	197	26	gdp	gdp	NOUN
easat-7760	198	1	[	[	X
easat-7760	198	2	34	34	NUM
easat-7760	198	3	]	]	PUNCT
easat-7760	198	4	.	.	PUNCT
easat-7760	199	1	from	from	ADP
easat-7760	199	2	this	this	DET
easat-7760	199	3	number	number	NOUN
easat-7760	199	4	,	,	PUNCT
easat-7760	199	5	we	we	PRON
easat-7760	199	6	see	see	VERB
easat-7760	199	7	that	that	SCONJ
easat-7760	199	8	the	the	DET
easat-7760	199	9	state	state	NOUN
easat-7760	199	10	budget	budget	NOUN
easat-7760	199	11	loses	lose	VERB
easat-7760	199	12	more	more	ADJ
easat-7760	199	13	than	than	ADP
easat-7760	199	14	300	300	NUM
easat-7760	199	15	million	million	NUM
easat-7760	199	16	euros	euro	NOUN
easat-7760	199	17	per	per	ADP
easat-7760	199	18	year	year	NOUN
easat-7760	199	19	(	(	PUNCT
easat-7760	199	20	just	just	ADV
easat-7760	199	21	counting	count	VERB
easat-7760	199	22	vat	vat	NOUN
easat-7760	199	23	)	)	PUNCT
easat-7760	199	24	.	.	PUNCT
easat-7760	200	1	next	next	ADV
easat-7760	200	2	we	we	PRON
easat-7760	200	3	will	will	AUX
easat-7760	200	4	see	see	VERB
easat-7760	200	5	some	some	DET
easat-7760	200	6	graphs	graph	NOUN
easat-7760	200	7	with	with	ADP
easat-7760	200	8	data	datum	NOUN
easat-7760	200	9	based	base	VERB
easat-7760	200	10	on	on	ADP
easat-7760	200	11	the	the	DET
easat-7760	200	12	world	world	NOUN
easat-7760	200	13	bank	bank	PROPN
easat-7760	200	14	on	on	ADP
easat-7760	200	15	the	the	DET
easat-7760	200	16	level	level	NOUN
easat-7760	200	17	of	of	ADP
easat-7760	200	18	the	the	DET
easat-7760	200	19	informal	informal	ADJ
easat-7760	200	20	economy	economy	NOUN
easat-7760	200	21	in	in	ADP
easat-7760	200	22	different	different	ADJ
easat-7760	200	23	sectors	sector	NOUN
easat-7760	200	24	.	.	PUNCT
easat-7760	201	1	now	now	ADV
easat-7760	201	2	we	we	PRON
easat-7760	201	3	will	will	AUX
easat-7760	201	4	talk	talk	VERB
easat-7760	201	5	about	about	ADP
easat-7760	201	6	the	the	DET
easat-7760	201	7	main	main	ADJ
easat-7760	201	8	factors	factor	NOUN
easat-7760	201	9	that	that	PRON
easat-7760	201	10	negatively	negatively	ADV
easat-7760	201	11	affect	affect	VERB
easat-7760	201	12	businesses	business	NOUN
easat-7760	201	13	in	in	ADP
easat-7760	201	14	kosovo	kosovo	PROPN
easat-7760	201	15	that	that	PRON
easat-7760	201	16	push	push	VERB
easat-7760	201	17	them	they	PRON
easat-7760	201	18	to	to	PART
easat-7760	201	19	operate	operate	VERB
easat-7760	201	20	towards	towards	ADP
easat-7760	201	21	the	the	DET
easat-7760	201	22	informal	informal	ADJ
easat-7760	201	23	economy	economy	NOUN
easat-7760	201	24	.	.	PUNCT
easat-7760	202	1	first	first	ADV
easat-7760	202	2	,	,	PUNCT
easat-7760	202	3	the	the	DET
easat-7760	202	4	analysis	analysis	NOUN
easat-7760	202	5	shows	show	VERB
easat-7760	202	6	the	the	DET
easat-7760	202	7	existence	existence	NOUN
easat-7760	202	8	of	of	ADP
easat-7760	202	9	about	about	ADV
easat-7760	202	10	40	40	NUM
easat-7760	202	11	inspectorates	inspectorate	NOUN
easat-7760	202	12	at	at	ADP
easat-7760	202	13	the	the	DET
easat-7760	202	14	central	central	ADJ
easat-7760	202	15	level	level	NOUN
easat-7760	202	16	and	and	CCONJ
easat-7760	202	17	4	4	NUM
easat-7760	202	18	-	-	SYM
easat-7760	202	19	5	5	NUM
easat-7760	202	20	others	other	NOUN
easat-7760	202	21	at	at	ADP
easat-7760	202	22	the	the	DET
easat-7760	202	23	local	local	ADJ
easat-7760	202	24	level	level	NOUN
easat-7760	202	25	,	,	PUNCT
easat-7760	202	26	which	which	PRON
easat-7760	202	27	are	be	AUX
easat-7760	202	28	regulated	regulate	VERB
easat-7760	202	29	by	by	ADP
easat-7760	202	30	about	about	ADV
easat-7760	202	31	80	80	NUM
easat-7760	202	32	-	-	SYM
easat-7760	202	33	90	90	NUM
easat-7760	202	34	laws	law	NOUN
easat-7760	202	35	and	and	CCONJ
easat-7760	202	36	bylaws	bylaw	NOUN
easat-7760	202	37	.	.	PUNCT
easat-7760	203	1	this	this	DET
easat-7760	203	2	large	large	ADJ
easat-7760	203	3	number	number	NOUN
easat-7760	203	4	of	of	ADP
easat-7760	203	5	inspectorates	inspectorate	NOUN
easat-7760	203	6	,	,	PUNCT
easat-7760	203	7	together	together	ADV
easat-7760	203	8	with	with	ADP
easat-7760	203	9	the	the	DET
easat-7760	203	10	lack	lack	NOUN
easat-7760	203	11	of	of	ADP
easat-7760	203	12	proper	proper	ADJ
easat-7760	203	13	coordination	coordination	NOUN
easat-7760	203	14	between	between	ADP
easat-7760	203	15	them	they	PRON
easat-7760	203	16	,	,	PUNCT
easat-7760	203	17	creates	create	VERB
easat-7760	203	18	unnecessary	unnecessary	ADJ
easat-7760	203	19	pressure	pressure	NOUN
easat-7760	203	20	on	on	ADP
easat-7760	203	21	businesses	business	NOUN
easat-7760	203	22	that	that	PRON
easat-7760	203	23	are	be	AUX
easat-7760	203	24	inspected	inspect	VERB
easat-7760	203	25	frequently	frequently	ADV
easat-7760	203	26	and	and	CCONJ
easat-7760	203	27	in	in	ADP
easat-7760	203	28	an	an	DET
easat-7760	203	29	unorganized	unorganized	ADJ
easat-7760	203	30	manner	manner	NOUN
easat-7760	203	31	,	,	PUNCT
easat-7760	203	32	which	which	PRON
easat-7760	203	33	increases	increase	VERB
easat-7760	203	34	administrative	administrative	ADJ
easat-7760	203	35	costs	cost	NOUN
easat-7760	203	36	and	and	CCONJ
easat-7760	203	37	reduces	reduce	VERB
easat-7760	203	38	the	the	DET
easat-7760	203	39	effectiveness	effectiveness	NOUN
easat-7760	203	40	of	of	ADP
easat-7760	203	41	these	these	DET
easat-7760	203	42	inspections	inspection	NOUN
easat-7760	203	43	.	.	PUNCT
easat-7760	204	1	furthermore	furthermore	ADV
easat-7760	204	2	,	,	PUNCT
easat-7760	204	3	most	most	ADJ
easat-7760	204	4	of	of	ADP
easat-7760	204	5	these	these	DET
easat-7760	204	6	inspections	inspection	NOUN
easat-7760	204	7	are	be	AUX
easat-7760	204	8	carried	carry	VERB
easat-7760	204	9	out	out	ADP
easat-7760	204	10	without	without	ADP
easat-7760	204	11	a	a	DET
easat-7760	204	12	clear	clear	ADJ
easat-7760	204	13	focus	focus	NOUN
easat-7760	204	14	on	on	ADP
easat-7760	204	15	risk	risk	NOUN
easat-7760	204	16	,	,	PUNCT
easat-7760	204	17	including	include	VERB
easat-7760	204	18	businesses	business	NOUN
easat-7760	204	19	that	that	PRON
easat-7760	204	20	have	have	VERB
easat-7760	204	21	a	a	DET
easat-7760	204	22	low	low	ADJ
easat-7760	204	23	or	or	CCONJ
easat-7760	204	24	moderate	moderate	ADJ
easat-7760	204	25	level	level	NOUN
easat-7760	204	26	of	of	ADP
easat-7760	204	27	risk	risk	NOUN
easat-7760	204	28	.	.	PUNCT
easat-7760	205	1	second	second	ADJ
easat-7760	205	2	,	,	PUNCT
easat-7760	205	3	in	in	ADP
easat-7760	205	4	addition	addition	NOUN
easat-7760	205	5	to	to	ADP
easat-7760	205	6	the	the	DET
easat-7760	205	7	lack	lack	NOUN
easat-7760	205	8	of	of	ADP
easat-7760	205	9	coordination	coordination	NOUN
easat-7760	205	10	,	,	PUNCT
easat-7760	205	11	laws	law	NOUN
easat-7760	205	12	and	and	CCONJ
easat-7760	205	13	bylaws	bylaw	NOUN
easat-7760	205	14	regulating	regulate	VERB
easat-7760	205	15	inspections	inspection	NOUN
easat-7760	205	16	often	often	ADV
easat-7760	205	17	lack	lack	VERB
easat-7760	205	18	sufficient	sufficient	ADJ
easat-7760	205	19	detail	detail	NOUN
easat-7760	205	20	on	on	ADP
easat-7760	205	21	the	the	DET
easat-7760	205	22	responsibilities	responsibility	NOUN
easat-7760	205	23	and	and	CCONJ
easat-7760	205	24	rights	right	NOUN
easat-7760	205	25	of	of	ADP
easat-7760	205	26	inspectors	inspector	NOUN
easat-7760	205	27	and	and	CCONJ
easat-7760	205	28	businesses	business	NOUN
easat-7760	205	29	subject	subject	ADJ
easat-7760	205	30	to	to	ADP
easat-7760	205	31	inspection	inspection	NOUN
easat-7760	205	32	.	.	PUNCT
easat-7760	206	1	this	this	DET
easat-7760	206	2	lack	lack	NOUN
easat-7760	206	3	of	of	ADP
easat-7760	206	4	clarity	clarity	NOUN
easat-7760	206	5	creates	create	VERB
easat-7760	206	6	uncertainty	uncertainty	NOUN
easat-7760	206	7	for	for	ADP
easat-7760	206	8	firms	firm	NOUN
easat-7760	206	9	in	in	ADP
easat-7760	206	10	the	the	DET
easat-7760	206	11	appeals	appeal	NOUN
easat-7760	206	12	process	process	NOUN
easat-7760	206	13	,	,	PUNCT
easat-7760	206	14	making	make	VERB
easat-7760	206	15	the	the	DET
easat-7760	206	16	process	process	NOUN
easat-7760	206	17	unclear	unclear	ADJ
easat-7760	206	18	and	and	CCONJ
easat-7760	206	19	difficult	difficult	ADJ
easat-7760	206	20	for	for	ADP
easat-7760	206	21	businesses	business	NOUN
easat-7760	206	22	.	.	PUNCT
easat-7760	207	1	third	third	ADJ
easat-7760	207	2	,	,	PUNCT
easat-7760	207	3	it	it	PRON
easat-7760	207	4	has	have	AUX
easat-7760	207	5	been	be	AUX
easat-7760	207	6	found	find	VERB
easat-7760	207	7	that	that	SCONJ
easat-7760	207	8	inspectors	inspector	NOUN
easat-7760	207	9	often	often	ADV
easat-7760	207	10	focus	focus	VERB
easat-7760	207	11	more	more	ADV
easat-7760	207	12	on	on	ADP
easat-7760	207	13	finding	find	VERB
easat-7760	207	14	violations	violation	NOUN
easat-7760	207	15	than	than	ADP
easat-7760	207	16	on	on	ADP
easat-7760	207	17	improving	improve	VERB
easat-7760	207	18	businesses	business	NOUN
easat-7760	207	19	’	'	PUNCT
easat-7760	207	20	compliance	compliance	NOUN
easat-7760	207	21	with	with	ADP
easat-7760	207	22	the	the	DET
easat-7760	207	23	rules	rule	NOUN
easat-7760	207	24	.	.	PUNCT
easat-7760	208	1	furthermore	furthermore	ADV
easat-7760	208	2	,	,	PUNCT
easat-7760	208	3	requests	request	NOUN
easat-7760	208	4	for	for	ADP
easat-7760	208	5	“	"	PUNCT
easat-7760	208	6	gifts	gift	NOUN
easat-7760	208	7	”	"	PUNCT
easat-7760	208	8	are	be	AUX
easat-7760	208	9	common	common	ADJ
easat-7760	208	10	,	,	PUNCT
easat-7760	208	11	with	with	ADP
easat-7760	208	12	around	around	ADV
easat-7760	208	13	90	90	NUM
easat-7760	208	14	%	%	NOUN
easat-7760	208	15	of	of	ADP
easat-7760	208	16	businesses	business	NOUN
easat-7760	208	17	being	be	AUX
easat-7760	208	18	inspected	inspect	VERB
easat-7760	208	19	by	by	ADP
easat-7760	208	20	tax	tax	NOUN
easat-7760	208	21	authorities	authority	NOUN
easat-7760	208	22	within	within	ADP
easat-7760	208	23	a	a	DET
easat-7760	208	24	one	one	NUM
easat-7760	208	25	-	-	PUNCT
easat-7760	208	26	year	year	NOUN
easat-7760	208	27	period	period	NOUN
easat-7760	208	28	,	,	PUNCT
easat-7760	208	29	according	accord	VERB
easat-7760	208	30	to	to	ADP
easat-7760	208	31	data	datum	NOUN
easat-7760	208	32	from	from	ADP
easat-7760	208	33	the	the	DET
easat-7760	208	34	world	world	PROPN
easat-7760	208	35	bank	bank	PROPN
easat-7760	208	36	’s	’s	PART
easat-7760	208	37	business	business	PROPN
easat-7760	208	38	environment	environment	PROPN
easat-7760	208	39	technical	technical	ADJ
easat-7760	208	40	assistance	assistance	NOUN
easat-7760	208	41	project	project	NOUN
easat-7760	208	42	in	in	ADP
easat-7760	208	43	2013	2013	NUM
easat-7760	208	44	.	.	PUNCT
easat-7760	209	1	this	this	DET
easat-7760	209	2	phenomenon	phenomenon	NOUN
easat-7760	209	3	of	of	ADP
easat-7760	209	4	informal	informal	ADJ
easat-7760	209	5	requests	request	NOUN
easat-7760	209	6	for	for	ADP
easat-7760	209	7	gifts	gift	NOUN
easat-7760	209	8	indicates	indicate	VERB
easat-7760	209	9	high	high	ADJ
easat-7760	209	10	levels	level	NOUN
easat-7760	209	11	of	of	ADP
easat-7760	209	12	corruption	corruption	NOUN
easat-7760	209	13	,	,	PUNCT
easat-7760	209	14	hindering	hinder	VERB
easat-7760	209	15	a	a	DET
easat-7760	209	16	fair	fair	ADJ
easat-7760	209	17	and	and	CCONJ
easat-7760	209	18	sustainable	sustainable	ADJ
easat-7760	209	19	business	business	NOUN
easat-7760	209	20	environment	environment	NOUN
easat-7760	209	21	.	.	PUNCT
easat-7760	210	1	143	143	PRON
easat-7760	210	2	edelweiss	edelweiss	PROPN
easat-7760	210	3	applied	apply	VERB
easat-7760	210	4	science	science	NOUN
easat-7760	210	5	and	and	CCONJ
easat-7760	210	6	technology	technology	NOUN
easat-7760	210	7	issn	issn	PROPN
easat-7760	210	8	:	:	PUNCT
easat-7760	210	9	2576	2576	NUM
easat-7760	210	10	-	-	SYM
easat-7760	210	11	8484	8484	NUM
easat-7760	210	12	vol	vol	NOUN
easat-7760	210	13	.	.	PROPN
easat-7760	211	1	9	9	NUM
easat-7760	211	2	,	,	PUNCT
easat-7760	211	3	no	no	INTJ
easat-7760	211	4	.	.	NOUN
easat-7760	212	1	6	6	NUM
easat-7760	212	2	:	:	SYM
easat-7760	212	3	135	135	NUM
easat-7760	212	4	-	-	SYM
easat-7760	212	5	149	149	NUM
easat-7760	212	6	,	,	PUNCT
easat-7760	212	7	2025	2025	NUM
easat-7760	212	8	doi	doi	NOUN
easat-7760	212	9	:	:	PUNCT
easat-7760	212	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	212	11	©	©	PROPN
easat-7760	212	12	2025	2025	NUM
easat-7760	212	13	by	by	ADP
easat-7760	212	14	the	the	DET
easat-7760	212	15	authors	author	NOUN
easat-7760	212	16	;	;	PUNCT
easat-7760	212	17	licensee	licensee	PROPN
easat-7760	212	18	learning	learn	VERB
easat-7760	212	19	gate	gate	NOUN
easat-7760	212	20	figure	figure	NOUN
easat-7760	212	21	1	1	NUM
easat-7760	212	22	.	.	PUNCT
easat-7760	212	23	percentage	percentage	NOUN
easat-7760	212	24	of	of	ADP
easat-7760	212	25	inspections	inspection	NOUN
easat-7760	212	26	in	in	ADP
easat-7760	212	27	2013	2013	NUM
easat-7760	212	28	.	.	PUNCT
easat-7760	213	1	4.1	4.1	NUM
easat-7760	213	2	.	.	PUNCT
easat-7760	213	3	sources	source	NOUN
easat-7760	213	4	:	:	PUNCT
easat-7760	213	5	world	world	PROPN
easat-7760	213	6	bank	bank	PROPN
easat-7760	213	7	the	the	DET
easat-7760	213	8	results	result	NOUN
easat-7760	213	9	from	from	ADP
easat-7760	213	10	figure	figure	NOUN
easat-7760	213	11	1	1	NUM
easat-7760	213	12	show	show	VERB
easat-7760	213	13	that	that	SCONJ
easat-7760	213	14	,	,	PUNCT
easat-7760	213	15	among	among	ADP
easat-7760	213	16	other	other	ADJ
easat-7760	213	17	balkan	balkan	ADJ
easat-7760	213	18	countries	country	NOUN
easat-7760	213	19	inspected	inspect	VERB
easat-7760	213	20	during	during	ADP
easat-7760	213	21	2013	2013	NUM
easat-7760	213	22	,	,	PUNCT
easat-7760	213	23	kosovo	kosovo	PROPN
easat-7760	213	24	had	have	VERB
easat-7760	213	25	the	the	DET
easat-7760	213	26	highest	high	ADJ
easat-7760	213	27	number	number	NOUN
easat-7760	213	28	of	of	ADP
easat-7760	213	29	inspections	inspection	NOUN
easat-7760	213	30	conducted	conduct	VERB
easat-7760	213	31	on	on	ADP
easat-7760	213	32	firms	firm	NOUN
easat-7760	213	33	at	at	ADP
easat-7760	213	34	that	that	DET
easat-7760	213	35	time	time	NOUN
easat-7760	213	36	.	.	PUNCT
easat-7760	214	1	figure	figure	NOUN
easat-7760	214	2	2	2	NUM
easat-7760	214	3	.	.	X
easat-7760	214	4	informal	informal	ADJ
easat-7760	214	5	gift	gift	NOUN
easat-7760	214	6	giving	giving	NOUN
easat-7760	214	7	,	,	PUNCT
easat-7760	214	8	2013	2013	NUM
easat-7760	214	9	.	.	PUNCT
easat-7760	215	1	4.2	4.2	NUM
easat-7760	215	2	.	.	PUNCT
easat-7760	216	1	sources	source	NOUN
easat-7760	216	2	:	:	PUNCT
easat-7760	216	3	world	world	PROPN
easat-7760	216	4	bank	bank	PROPN
easat-7760	216	5	the	the	DET
easat-7760	216	6	results	result	NOUN
easat-7760	216	7	presented	present	VERB
easat-7760	216	8	in	in	ADP
easat-7760	216	9	this	this	DET
easat-7760	216	10	figure	figure	NOUN
easat-7760	216	11	show	show	VERB
easat-7760	216	12	that	that	SCONJ
easat-7760	216	13	albania	albania	PROPN
easat-7760	216	14	holds	hold	VERB
easat-7760	216	15	the	the	DET
easat-7760	216	16	first	first	ADJ
easat-7760	216	17	place	place	NOUN
easat-7760	216	18	for	for	ADP
easat-7760	216	19	the	the	DET
easat-7760	216	20	level	level	NOUN
easat-7760	216	21	of	of	ADP
easat-7760	216	22	corruption	corruption	NOUN
easat-7760	216	23	in	in	ADP
easat-7760	216	24	2013	2013	NUM
easat-7760	216	25	,	,	PUNCT
easat-7760	216	26	while	while	SCONJ
easat-7760	216	27	kosovo	kosovo	PROPN
easat-7760	216	28	ranks	rank	VERB
easat-7760	216	29	immediately	immediately	ADV
easat-7760	216	30	after	after	ADP
easat-7760	216	31	it	it	PRON
easat-7760	216	32	.	.	PUNCT
easat-7760	217	1	this	this	DET
easat-7760	217	2	ranking	ranking	NOUN
easat-7760	217	3	is	be	AUX
easat-7760	217	4	in	in	ADP
easat-7760	217	5	contrast	contrast	NOUN
easat-7760	217	6	to	to	ADP
easat-7760	217	7	the	the	DET
easat-7760	217	8	data	datum	NOUN
easat-7760	217	9	presented	present	VERB
easat-7760	217	10	in	in	ADP
easat-7760	217	11	the	the	DET
easat-7760	217	12	previous	previous	ADJ
easat-7760	217	13	figure	figure	NOUN
easat-7760	217	14	,	,	PUNCT
easat-7760	217	15	which	which	PRON
easat-7760	217	16	suggests	suggest	VERB
easat-7760	217	17	a	a	DET
easat-7760	217	18	high	high	ADJ
easat-7760	217	19	number	number	NOUN
easat-7760	217	20	of	of	ADP
easat-7760	217	21	inspections	inspection	NOUN
easat-7760	217	22	of	of	ADP
easat-7760	217	23	firms	firm	NOUN
easat-7760	217	24	for	for	ADP
easat-7760	217	25	informal	informal	ADJ
easat-7760	217	26	activities	activity	NOUN
easat-7760	217	27	.	.	PUNCT
easat-7760	218	1	however	however	ADV
easat-7760	218	2	,	,	PUNCT
easat-7760	218	3	despite	despite	SCONJ
easat-7760	218	4	this	this	DET
easat-7760	218	5	high	high	ADJ
easat-7760	218	6	number	number	NOUN
easat-7760	218	7	of	of	ADP
easat-7760	218	8	inspections	inspection	NOUN
easat-7760	218	9	,	,	PUNCT
easat-7760	218	10	many	many	ADJ
easat-7760	218	11	cases	case	NOUN
easat-7760	218	12	of	of	ADP
easat-7760	218	13	potential	potential	ADJ
easat-7760	218	14	violations	violation	NOUN
easat-7760	218	15	were	be	AUX
easat-7760	218	16	not	not	PART
easat-7760	218	17	144	144	NUM
easat-7760	218	18	edelweiss	edelweiss	PROPN
easat-7760	218	19	applied	apply	VERB
easat-7760	218	20	science	science	NOUN
easat-7760	218	21	and	and	CCONJ
easat-7760	218	22	technology	technology	NOUN
easat-7760	218	23	issn	issn	PROPN
easat-7760	218	24	:	:	PUNCT
easat-7760	218	25	2576	2576	NUM
easat-7760	218	26	-	-	SYM
easat-7760	218	27	8484	8484	NUM
easat-7760	218	28	vol	vol	NOUN
easat-7760	218	29	.	.	PROPN
easat-7760	219	1	9	9	NUM
easat-7760	219	2	,	,	PUNCT
easat-7760	219	3	no	no	INTJ
easat-7760	219	4	.	.	NOUN
easat-7760	220	1	6	6	NUM
easat-7760	220	2	:	:	SYM
easat-7760	220	3	135	135	NUM
easat-7760	220	4	-	-	SYM
easat-7760	220	5	149	149	NUM
easat-7760	220	6	,	,	PUNCT
easat-7760	220	7	2025	2025	NUM
easat-7760	220	8	doi	doi	NOUN
easat-7760	220	9	:	:	PUNCT
easat-7760	220	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	220	11	©	©	PROPN
easat-7760	220	12	2025	2025	NUM
easat-7760	220	13	by	by	ADP
easat-7760	220	14	the	the	DET
easat-7760	220	15	authors	author	NOUN
easat-7760	220	16	;	;	PUNCT
easat-7760	220	17	licensee	licensee	PROPN
easat-7760	220	18	learning	learning	NOUN
easat-7760	220	19	gate	gate	NOUN
easat-7760	220	20	met	meet	VERB
easat-7760	220	21	with	with	ADP
easat-7760	220	22	appropriate	appropriate	ADJ
easat-7760	220	23	sanctions	sanction	NOUN
easat-7760	220	24	,	,	PUNCT
easat-7760	220	25	meaning	mean	VERB
easat-7760	220	26	that	that	SCONJ
easat-7760	220	27	often	often	ADV
easat-7760	220	28	a	a	DET
easat-7760	220	29	“	"	PUNCT
easat-7760	220	30	gift	gift	NOUN
easat-7760	220	31	”	"	PUNCT
easat-7760	220	32	was	be	AUX
easat-7760	220	33	enough	enough	ADJ
easat-7760	220	34	to	to	PART
easat-7760	220	35	avoid	avoid	VERB
easat-7760	220	36	further	further	ADJ
easat-7760	220	37	legal	legal	ADJ
easat-7760	220	38	prosecution	prosecution	NOUN
easat-7760	220	39	.	.	PUNCT
easat-7760	221	1	these	these	DET
easat-7760	221	2	results	result	NOUN
easat-7760	221	3	highlight	highlight	VERB
easat-7760	221	4	a	a	DET
easat-7760	221	5	significant	significant	ADJ
easat-7760	221	6	problem	problem	NOUN
easat-7760	221	7	in	in	ADP
easat-7760	221	8	the	the	DET
easat-7760	221	9	effectiveness	effectiveness	NOUN
easat-7760	221	10	of	of	ADP
easat-7760	221	11	law	law	NOUN
easat-7760	221	12	enforcement	enforcement	NOUN
easat-7760	221	13	mechanisms	mechanism	NOUN
easat-7760	221	14	,	,	PUNCT
easat-7760	221	15	where	where	SCONJ
easat-7760	221	16	inspections	inspection	NOUN
easat-7760	221	17	,	,	PUNCT
easat-7760	221	18	instead	instead	ADV
easat-7760	221	19	of	of	ADP
easat-7760	221	20	serving	serve	VERB
easat-7760	221	21	to	to	PART
easat-7760	221	22	strengthen	strengthen	VERB
easat-7760	221	23	compliance	compliance	NOUN
easat-7760	221	24	and	and	CCONJ
easat-7760	221	25	combat	combat	NOUN
easat-7760	221	26	informality	informality	NOUN
easat-7760	221	27	,	,	PUNCT
easat-7760	221	28	end	end	VERB
easat-7760	221	29	up	up	ADP
easat-7760	221	30	being	be	AUX
easat-7760	221	31	influenced	influence	VERB
easat-7760	221	32	by	by	ADP
easat-7760	221	33	corrupt	corrupt	ADJ
easat-7760	221	34	practices	practice	NOUN
easat-7760	221	35	.	.	PUNCT
easat-7760	222	1	this	this	DET
easat-7760	222	2	situation	situation	NOUN
easat-7760	222	3	not	not	PART
easat-7760	222	4	only	only	ADV
easat-7760	222	5	undermines	undermine	VERB
easat-7760	222	6	efforts	effort	NOUN
easat-7760	222	7	to	to	PART
easat-7760	222	8	reduce	reduce	VERB
easat-7760	222	9	the	the	DET
easat-7760	222	10	informal	informal	ADJ
easat-7760	222	11	economy	economy	NOUN
easat-7760	222	12	,	,	PUNCT
easat-7760	222	13	but	but	CCONJ
easat-7760	222	14	also	also	ADV
easat-7760	222	15	damages	damage	VERB
easat-7760	222	16	public	public	ADJ
easat-7760	222	17	and	and	CCONJ
easat-7760	222	18	business	business	NOUN
easat-7760	222	19	trust	trust	NOUN
easat-7760	222	20	in	in	ADP
easat-7760	222	21	justice	justice	NOUN
easat-7760	222	22	institutions	institution	NOUN
easat-7760	222	23	and	and	CCONJ
easat-7760	222	24	fiscal	fiscal	ADJ
easat-7760	222	25	administration	administration	NOUN
easat-7760	222	26	.	.	PUNCT
easat-7760	223	1	according	accord	VERB
easat-7760	223	2	to	to	ADP
easat-7760	223	3	cojocaru	cojocaru	PROPN
easat-7760	223	4	[	[	X
easat-7760	223	5	35	35	NUM
easat-7760	223	6	]	]	PUNCT
easat-7760	223	7	the	the	DET
easat-7760	223	8	quality	quality	NOUN
easat-7760	223	9	of	of	ADP
easat-7760	223	10	public	public	ADJ
easat-7760	223	11	institutions	institution	NOUN
easat-7760	223	12	in	in	ADP
easat-7760	223	13	kosovo	kosovo	PROPN
easat-7760	223	14	is	be	AUX
easat-7760	223	15	among	among	ADP
easat-7760	223	16	the	the	DET
easat-7760	223	17	lowest	low	ADJ
easat-7760	223	18	in	in	ADP
easat-7760	223	19	the	the	DET
easat-7760	223	20	region	region	NOUN
easat-7760	223	21	,	,	PUNCT
easat-7760	223	22	which	which	PRON
easat-7760	223	23	directly	directly	ADV
easat-7760	223	24	affects	affect	VERB
easat-7760	223	25	the	the	DET
easat-7760	223	26	growth	growth	NOUN
easat-7760	223	27	of	of	ADP
easat-7760	223	28	the	the	DET
easat-7760	223	29	informal	informal	ADJ
easat-7760	223	30	economy	economy	NOUN
easat-7760	223	31	.	.	PUNCT
easat-7760	224	1	institutional	institutional	ADJ
easat-7760	224	2	failures	failure	NOUN
easat-7760	224	3	,	,	PUNCT
easat-7760	224	4	such	such	ADJ
easat-7760	224	5	as	as	ADP
easat-7760	224	6	corruption	corruption	NOUN
easat-7760	224	7	and	and	CCONJ
easat-7760	224	8	the	the	DET
easat-7760	224	9	lack	lack	NOUN
easat-7760	224	10	of	of	ADP
easat-7760	224	11	rule	rule	NOUN
easat-7760	224	12	of	of	ADP
easat-7760	224	13	law	law	NOUN
easat-7760	224	14	,	,	PUNCT
easat-7760	224	15	have	have	AUX
easat-7760	224	16	created	create	VERB
easat-7760	224	17	a	a	DET
easat-7760	224	18	moral	moral	ADJ
easat-7760	224	19	asymmetry	asymmetry	NOUN
easat-7760	224	20	between	between	ADP
easat-7760	224	21	the	the	DET
easat-7760	224	22	state	state	NOUN
easat-7760	224	23	and	and	CCONJ
easat-7760	224	24	citizens	citizen	NOUN
easat-7760	224	25	.	.	PUNCT
easat-7760	225	1	this	this	DET
easat-7760	225	2	institutional	institutional	ADJ
easat-7760	225	3	dysfunction	dysfunction	NOUN
easat-7760	225	4	has	have	AUX
easat-7760	225	5	caused	cause	VERB
easat-7760	225	6	a	a	DET
easat-7760	225	7	decline	decline	NOUN
easat-7760	225	8	in	in	ADP
easat-7760	225	9	citizens	citizen	NOUN
easat-7760	225	10	'	'	PART
easat-7760	225	11	trust	trust	NOUN
easat-7760	225	12	in	in	ADP
easat-7760	225	13	institutions	institution	NOUN
easat-7760	225	14	,	,	PUNCT
easat-7760	225	15	encouraging	encourage	VERB
easat-7760	225	16	them	they	PRON
easat-7760	225	17	to	to	PART
easat-7760	225	18	avoid	avoid	VERB
easat-7760	225	19	engaging	engage	VERB
easat-7760	225	20	in	in	ADP
easat-7760	225	21	the	the	DET
easat-7760	225	22	formal	formal	ADJ
easat-7760	225	23	sector	sector	NOUN
easat-7760	225	24	.	.	PUNCT
easat-7760	226	1	reports	report	NOUN
easat-7760	226	2	show	show	VERB
easat-7760	226	3	that	that	SCONJ
easat-7760	226	4	improving	improve	VERB
easat-7760	226	5	governance	governance	NOUN
easat-7760	226	6	and	and	CCONJ
easat-7760	226	7	transparency	transparency	NOUN
easat-7760	226	8	of	of	ADP
easat-7760	226	9	rules	rule	NOUN
easat-7760	226	10	and	and	CCONJ
easat-7760	226	11	laws	law	NOUN
easat-7760	226	12	are	be	AUX
easat-7760	226	13	closely	closely	ADV
easat-7760	226	14	linked	link	VERB
easat-7760	226	15	to	to	ADP
easat-7760	226	16	reducing	reduce	VERB
easat-7760	226	17	the	the	DET
easat-7760	226	18	level	level	NOUN
easat-7760	226	19	of	of	ADP
easat-7760	226	20	the	the	DET
easat-7760	226	21	informal	informal	ADJ
easat-7760	226	22	economy	economy	NOUN
easat-7760	226	23	.	.	PUNCT
easat-7760	227	1	formalizing	formalizing	NOUN
easat-7760	227	2	and	and	CCONJ
easat-7760	227	3	clarifying	clarify	VERB
easat-7760	227	4	the	the	DET
easat-7760	227	5	legal	legal	ADJ
easat-7760	227	6	framework	framework	NOUN
easat-7760	227	7	for	for	ADP
easat-7760	227	8	businesses	business	NOUN
easat-7760	227	9	,	,	PUNCT
easat-7760	227	10	supported	support	VERB
easat-7760	227	11	by	by	ADP
easat-7760	227	12	improving	improve	VERB
easat-7760	227	13	government	government	NOUN
easat-7760	227	14	efficiency	efficiency	NOUN
easat-7760	227	15	and	and	CCONJ
easat-7760	227	16	strengthening	strengthen	VERB
easat-7760	227	17	law	law	NOUN
easat-7760	227	18	enforcement	enforcement	NOUN
easat-7760	227	19	,	,	PUNCT
easat-7760	227	20	will	will	AUX
easat-7760	227	21	help	help	VERB
easat-7760	227	22	reduce	reduce	VERB
easat-7760	227	23	informality	informality	NOUN
easat-7760	227	24	.	.	PUNCT
easat-7760	228	1	studies	study	NOUN
easat-7760	228	2	have	have	AUX
easat-7760	228	3	shown	show	VERB
easat-7760	228	4	that	that	SCONJ
easat-7760	228	5	regulatory	regulatory	ADJ
easat-7760	228	6	burden	burden	NOUN
easat-7760	228	7	penalizes	penalize	VERB
easat-7760	228	8	small	small	ADJ
easat-7760	228	9	firms	firm	NOUN
easat-7760	228	10	,	,	PUNCT
easat-7760	228	11	pushing	push	VERB
easat-7760	228	12	them	they	PRON
easat-7760	228	13	towards	towards	ADP
easat-7760	228	14	informality	informality	NOUN
easat-7760	228	15	or	or	CCONJ
easat-7760	228	16	small	small	ADJ
easat-7760	228	17	-	-	PUNCT
easat-7760	228	18	scale	scale	NOUN
easat-7760	228	19	operations	operation	NOUN
easat-7760	228	20	,	,	PUNCT
easat-7760	228	21	while	while	SCONJ
easat-7760	228	22	also	also	ADV
easat-7760	228	23	negatively	negatively	ADV
easat-7760	228	24	affecting	affect	VERB
easat-7760	228	25	the	the	DET
easat-7760	228	26	growth	growth	NOUN
easat-7760	228	27	of	of	ADP
easat-7760	228	28	large	large	ADJ
easat-7760	228	29	and	and	CCONJ
easat-7760	228	30	medium	medium	ADJ
easat-7760	228	31	-	-	PUNCT
easat-7760	228	32	sized	sized	ADJ
easat-7760	228	33	firms	firm	NOUN
easat-7760	228	34	.	.	PUNCT
easat-7760	229	1	this	this	DET
easat-7760	229	2	concentration	concentration	NOUN
easat-7760	229	3	of	of	ADP
easat-7760	229	4	economic	economic	ADJ
easat-7760	229	5	activity	activity	NOUN
easat-7760	229	6	in	in	ADP
easat-7760	229	7	micro	micro	NOUN
easat-7760	229	8	firms	firm	NOUN
easat-7760	229	9	rather	rather	ADV
easat-7760	229	10	than	than	ADP
easat-7760	229	11	smes	sme	NOUN
easat-7760	229	12	affects	affect	VERB
easat-7760	229	13	the	the	DET
easat-7760	229	14	formal	formal	ADJ
easat-7760	229	15	economy	economy	NOUN
easat-7760	229	16	and	and	CCONJ
easat-7760	229	17	weakens	weaken	VERB
easat-7760	229	18	long	long	ADJ
easat-7760	229	19	-	-	PUNCT
easat-7760	229	20	term	term	NOUN
easat-7760	229	21	economic	economic	ADJ
easat-7760	229	22	development	development	NOUN
easat-7760	229	23	.	.	PUNCT
easat-7760	230	1	figure	figure	VERB
easat-7760	230	2	3	3	NUM
easat-7760	230	3	.	.	NOUN
easat-7760	230	4	size	size	NOUN
easat-7760	230	5	of	of	ADP
easat-7760	230	6	the	the	DET
easat-7760	230	7	shadow	shadow	NOUN
easat-7760	230	8	economy	economy	NOUN
easat-7760	230	9	(	(	PUNCT
easat-7760	230	10	%	%	NOUN
easat-7760	230	11	of	of	ADP
easat-7760	230	12	gdp	gdp	NOUN
easat-7760	230	13	)	)	PUNCT
easat-7760	230	14	by	by	ADP
easat-7760	230	15	sector	sector	NOUN
easat-7760	230	16	in	in	ADP
easat-7760	230	17	kosovo	kosovo	PROPN
easat-7760	230	18	.	.	PUNCT
easat-7760	231	1	4.3	4.3	NUM
easat-7760	231	2	.	.	PUNCT
easat-7760	232	1	sources	source	NOUN
easat-7760	232	2	:	:	PUNCT
easat-7760	232	3	world	world	PROPN
easat-7760	232	4	bank	bank	PROPN
easat-7760	232	5	figure	figure	NOUN
easat-7760	232	6	3	3	NUM
easat-7760	232	7	summarizes	summarize	NOUN
easat-7760	232	8	how	how	SCONJ
easat-7760	232	9	the	the	DET
easat-7760	232	10	shadow	shadow	NOUN
easat-7760	232	11	economy	economy	NOUN
easat-7760	232	12	varies	vary	VERB
easat-7760	232	13	by	by	ADP
easat-7760	232	14	sector	sector	NOUN
easat-7760	232	15	.	.	PUNCT
easat-7760	233	1	the	the	DET
easat-7760	233	2	retail	retail	ADJ
easat-7760	233	3	sector	sector	NOUN
easat-7760	233	4	has	have	VERB
easat-7760	233	5	the	the	DET
easat-7760	233	6	lowest	low	ADJ
easat-7760	233	7	shadow	shadow	NOUN
easat-7760	233	8	economy	economy	NOUN
easat-7760	233	9	index	index	NOUN
easat-7760	233	10	(	(	PUNCT
easat-7760	233	11	38.7	38.7	NUM
easat-7760	233	12	%	%	NOUN
easat-7760	233	13	)	)	PUNCT
easat-7760	233	14	and	and	CCONJ
easat-7760	233	15	construction	construction	VERB
easat-7760	233	16	the	the	DET
easat-7760	233	17	highest	high	ADJ
easat-7760	233	18	(	(	PUNCT
easat-7760	233	19	43.4	43.4	NUM
easat-7760	233	20	%	%	NOUN
easat-7760	233	21	)	)	PUNCT
easat-7760	233	22	.	.	PUNCT
easat-7760	234	1	the	the	DET
easat-7760	234	2	shadow	shadow	NOUN
easat-7760	234	3	economy	economy	NOUN
easat-7760	234	4	index	index	NOUN
easat-7760	234	5	for	for	ADP
easat-7760	234	6	kosovo	kosovo	PROPN
easat-7760	234	7	’s	’s	PART
easat-7760	234	8	construction	construction	NOUN
easat-7760	234	9	is	be	AUX
easat-7760	234	10	on	on	ADP
easat-7760	234	11	par	par	NOUN
easat-7760	234	12	with	with	ADP
easat-7760	234	13	latvia	latvia	PROPN
easat-7760	234	14	,	,	PUNCT
easat-7760	234	15	where	where	SCONJ
easat-7760	234	16	the	the	DET
easat-7760	234	17	sector	sector	NOUN
easat-7760	234	18	is	be	AUX
easat-7760	234	19	shown	show	VERB
easat-7760	234	20	to	to	PART
easat-7760	234	21	contribute	contribute	VERB
easat-7760	234	22	to	to	ADP
easat-7760	234	23	the	the	DET
easat-7760	234	24	shadow	shadow	NOUN
easat-7760	234	25	economy	economy	NOUN
easat-7760	234	26	(	(	PUNCT
easat-7760	234	27	around	around	ADP
easat-7760	234	28	40	40	NUM
easat-7760	234	29	%	%	NOUN
easat-7760	234	30	)	)	PUNCT
easat-7760	234	31	.	.	PUNCT
easat-7760	235	1	these	these	DET
easat-7760	235	2	issues	issue	NOUN
easat-7760	235	3	of	of	ADP
easat-7760	235	4	corruption	corruption	NOUN
easat-7760	235	5	and	and	CCONJ
easat-7760	235	6	law	law	NOUN
easat-7760	235	7	enforcement	enforcement	NOUN
easat-7760	235	8	effectiveness	effectiveness	NOUN
easat-7760	235	9	create	create	VERB
easat-7760	235	10	a	a	DET
easat-7760	235	11	difficult	difficult	ADJ
easat-7760	235	12	context	context	NOUN
easat-7760	235	13	for	for	ADP
easat-7760	235	14	the	the	DET
easat-7760	235	15	labor	labor	NOUN
easat-7760	235	16	market	market	NOUN
easat-7760	235	17	in	in	ADP
easat-7760	235	18	kosovo	kosovo	PROPN
easat-7760	235	19	,	,	PUNCT
easat-7760	235	20	where	where	SCONJ
easat-7760	235	21	informal	informal	ADJ
easat-7760	235	22	unemployment	unemployment	NOUN
easat-7760	235	23	is	be	AUX
easat-7760	235	24	a	a	DET
easat-7760	235	25	growing	grow	VERB
easat-7760	235	26	problem	problem	NOUN
easat-7760	235	27	.	.	PUNCT
easat-7760	236	1	informal	informal	ADJ
easat-7760	236	2	unemployment	unemployment	NOUN
easat-7760	236	3	,	,	PUNCT
easat-7760	236	4	which	which	PRON
easat-7760	236	5	includes	include	VERB
easat-7760	236	6	individuals	individual	NOUN
easat-7760	236	7	working	work	VERB
easat-7760	236	8	outside	outside	ADP
easat-7760	236	9	the	the	DET
easat-7760	236	10	formal	formal	ADJ
easat-7760	236	11	labor	labor	NOUN
easat-7760	236	12	framework	framework	NOUN
easat-7760	236	13	and	and	CCONJ
easat-7760	236	14	without	without	ADP
easat-7760	236	15	regular	regular	ADJ
easat-7760	236	16	employment	employment	NOUN
easat-7760	236	17	contracts	contract	NOUN
easat-7760	236	18	,	,	PUNCT
easat-7760	236	19	directly	directly	ADV
easat-7760	236	20	affects	affect	VERB
easat-7760	236	21	the	the	DET
easat-7760	236	22	country	country	NOUN
easat-7760	236	23	's	's	PART
easat-7760	236	24	economic	economic	ADJ
easat-7760	236	25	stability	stability	NOUN
easat-7760	236	26	.	.	PUNCT
easat-7760	237	1	according	accord	VERB
easat-7760	237	2	to	to	ADP
easat-7760	237	3	recent	recent	ADJ
easat-7760	237	4	data	datum	NOUN
easat-7760	237	5	,	,	PUNCT
easat-7760	237	6	a	a	DET
easat-7760	237	7	significant	significant	ADJ
easat-7760	237	8	percentage	percentage	NOUN
easat-7760	237	9	of	of	ADP
easat-7760	237	10	the	the	DET
easat-7760	237	11	workforce	workforce	NOUN
easat-7760	237	12	operates	operate	VERB
easat-7760	237	13	in	in	ADP
easat-7760	237	14	informal	informal	ADJ
easat-7760	237	15	sectors	sector	NOUN
easat-7760	237	16	,	,	PUNCT
easat-7760	237	17	significantly	significantly	ADV
easat-7760	237	18	reducing	reduce	VERB
easat-7760	237	19	access	access	NOUN
easat-7760	237	20	to	to	ADP
easat-7760	237	21	social	social	ADJ
easat-7760	237	22	benefits	benefit	NOUN
easat-7760	237	23	and	and	CCONJ
easat-7760	237	24	increasing	increase	VERB
easat-7760	237	25	the	the	DET
easat-7760	237	26	risk	risk	NOUN
easat-7760	237	27	of	of	ADP
easat-7760	237	28	poverty	poverty	NOUN
easat-7760	237	29	.	.	PUNCT
easat-7760	238	1	this	this	DET
easat-7760	238	2	situation	situation	NOUN
easat-7760	238	3	is	be	AUX
easat-7760	238	4	145	145	NUM
easat-7760	238	5	edelweiss	edelweiss	PROPN
easat-7760	238	6	applied	apply	VERB
easat-7760	238	7	science	science	NOUN
easat-7760	238	8	and	and	CCONJ
easat-7760	238	9	technology	technology	NOUN
easat-7760	238	10	issn	issn	PROPN
easat-7760	238	11	:	:	PUNCT
easat-7760	238	12	2576	2576	NUM
easat-7760	238	13	-	-	SYM
easat-7760	238	14	8484	8484	NUM
easat-7760	238	15	vol	vol	NOUN
easat-7760	238	16	.	.	PROPN
easat-7760	239	1	9	9	NUM
easat-7760	239	2	,	,	PUNCT
easat-7760	239	3	no	no	INTJ
easat-7760	239	4	.	.	NOUN
easat-7760	240	1	6	6	NUM
easat-7760	240	2	:	:	SYM
easat-7760	240	3	135	135	NUM
easat-7760	240	4	-	-	SYM
easat-7760	240	5	149	149	NUM
easat-7760	240	6	,	,	PUNCT
easat-7760	240	7	2025	2025	NUM
easat-7760	240	8	doi	doi	NOUN
easat-7760	240	9	:	:	PUNCT
easat-7760	240	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	240	11	©	©	PROPN
easat-7760	240	12	2025	2025	NUM
easat-7760	240	13	by	by	ADP
easat-7760	240	14	the	the	DET
easat-7760	240	15	authors	author	NOUN
easat-7760	240	16	;	;	PUNCT
easat-7760	240	17	licensee	licensee	PROPN
easat-7760	240	18	learning	learning	NOUN
easat-7760	240	19	gate	gate	NOUN
easat-7760	240	20	particularly	particularly	ADV
easat-7760	240	21	pronounced	pronounce	VERB
easat-7760	240	22	among	among	ADP
easat-7760	240	23	young	young	ADJ
easat-7760	240	24	people	people	NOUN
easat-7760	240	25	and	and	CCONJ
easat-7760	240	26	women	woman	NOUN
easat-7760	240	27	,	,	PUNCT
easat-7760	240	28	who	who	PRON
easat-7760	240	29	often	often	ADV
easat-7760	240	30	face	face	VERB
easat-7760	240	31	multiple	multiple	ADJ
easat-7760	240	32	obstacles	obstacle	NOUN
easat-7760	240	33	to	to	ADP
easat-7760	240	34	integrating	integrate	VERB
easat-7760	240	35	into	into	ADP
easat-7760	240	36	the	the	DET
easat-7760	240	37	formal	formal	ADJ
easat-7760	240	38	labor	labor	NOUN
easat-7760	240	39	market	market	NOUN
easat-7760	240	40	.	.	PUNCT
easat-7760	241	1	in	in	ADP
easat-7760	241	2	addition	addition	NOUN
easat-7760	241	3	,	,	PUNCT
easat-7760	241	4	informal	informal	ADJ
easat-7760	241	5	unemployment	unemployment	NOUN
easat-7760	241	6	contributes	contribute	VERB
easat-7760	241	7	to	to	ADP
easat-7760	241	8	the	the	DET
easat-7760	241	9	creation	creation	NOUN
easat-7760	241	10	of	of	ADP
easat-7760	241	11	a	a	DET
easat-7760	241	12	vicious	vicious	ADJ
easat-7760	241	13	cycle	cycle	NOUN
easat-7760	241	14	,	,	PUNCT
easat-7760	241	15	where	where	SCONJ
easat-7760	241	16	individuals	individual	NOUN
easat-7760	241	17	without	without	ADP
easat-7760	241	18	regular	regular	ADJ
easat-7760	241	19	employment	employment	NOUN
easat-7760	241	20	are	be	AUX
easat-7760	241	21	unable	unable	ADJ
easat-7760	241	22	to	to	PART
easat-7760	241	23	invest	invest	VERB
easat-7760	241	24	in	in	ADP
easat-7760	241	25	the	the	DET
easat-7760	241	26	development	development	NOUN
easat-7760	241	27	of	of	ADP
easat-7760	241	28	their	their	PRON
easat-7760	241	29	professional	professional	ADJ
easat-7760	241	30	skills	skill	NOUN
easat-7760	241	31	and	and	CCONJ
easat-7760	241	32	,	,	PUNCT
easat-7760	241	33	as	as	ADP
easat-7760	241	34	a	a	DET
easat-7760	241	35	result	result	NOUN
easat-7760	241	36	,	,	PUNCT
easat-7760	241	37	are	be	AUX
easat-7760	241	38	forced	force	VERB
easat-7760	241	39	to	to	PART
easat-7760	241	40	remain	remain	VERB
easat-7760	241	41	in	in	ADP
easat-7760	241	42	informal	informal	ADJ
easat-7760	241	43	activities	activity	NOUN
easat-7760	241	44	.	.	PUNCT
easat-7760	242	1	figure	figure	VERB
easat-7760	242	2	4	4	NUM
easat-7760	242	3	.	.	NOUN
easat-7760	242	4	informality	informality	NOUN
easat-7760	242	5	rate	rate	NOUN
easat-7760	242	6	in	in	ADP
easat-7760	242	7	eca	eca	NOUN
easat-7760	242	8	countries	country	NOUN
easat-7760	242	9	,	,	PUNCT
easat-7760	242	10	2010	2010	NUM
easat-7760	242	11	.	.	PUNCT
easat-7760	243	1	source	source	NOUN
easat-7760	243	2	:	:	PUNCT
easat-7760	243	3	data	datum	NOUN
easat-7760	243	4	from	from	ADP
easat-7760	243	5	the	the	DET
easat-7760	243	6	world	world	NOUN
easat-7760	243	7	bank	bank	PROPN
easat-7760	243	8	informal	informal	ADJ
easat-7760	243	9	employment	employment	NOUN
easat-7760	243	10	in	in	ADP
easat-7760	243	11	kosovo	kosovo	PROPN
easat-7760	243	12	is	be	AUX
easat-7760	243	13	higher	high	ADJ
easat-7760	243	14	than	than	ADP
easat-7760	243	15	in	in	ADP
easat-7760	243	16	most	most	ADJ
easat-7760	243	17	eu	eu	PROPN
easat-7760	243	18	countries	country	NOUN
easat-7760	243	19	.	.	PUNCT
easat-7760	244	1	on	on	ADP
easat-7760	244	2	the	the	DET
easat-7760	244	3	other	other	ADJ
easat-7760	244	4	hand	hand	NOUN
easat-7760	244	5	,	,	PUNCT
easat-7760	244	6	informality	informality	NOUN
easat-7760	244	7	in	in	ADP
easat-7760	244	8	kosovo	kosovo	PROPN
easat-7760	244	9	is	be	AUX
easat-7760	244	10	lower	low	ADJ
easat-7760	244	11	only	only	ADV
easat-7760	244	12	than	than	ADP
easat-7760	244	13	in	in	ADP
easat-7760	244	14	greece	greece	PROPN
easat-7760	244	15	and	and	CCONJ
easat-7760	244	16	cyprus	cyprus	PROPN
easat-7760	244	17	if	if	SCONJ
easat-7760	244	18	we	we	PRON
easat-7760	244	19	define	define	VERB
easat-7760	244	20	informality	informality	NOUN
easat-7760	244	21	as	as	ADP
easat-7760	244	22	“	"	PUNCT
easat-7760	244	23	employees	employee	NOUN
easat-7760	244	24	in	in	ADP
easat-7760	244	25	units	unit	NOUN
easat-7760	244	26	with	with	ADP
easat-7760	244	27	10	10	NUM
easat-7760	244	28	or	or	CCONJ
easat-7760	244	29	fewer	few	ADJ
easat-7760	244	30	employees	employee	NOUN
easat-7760	244	31	,	,	PUNCT
easat-7760	244	32	self	self	NOUN
easat-7760	244	33	-	-	PUNCT
easat-7760	244	34	employed	employ	VERB
easat-7760	244	35	workers	worker	NOUN
easat-7760	244	36	with	with	ADP
easat-7760	244	37	or	or	CCONJ
easat-7760	244	38	without	without	ADP
easat-7760	244	39	employees	employee	NOUN
easat-7760	244	40	in	in	ADP
easat-7760	244	41	non	non	ADJ
easat-7760	244	42	-	-	ADJ
easat-7760	244	43	professional	professional	ADJ
easat-7760	244	44	occupations	occupation	NOUN
easat-7760	244	45	,	,	PUNCT
easat-7760	244	46	and	and	CCONJ
easat-7760	244	47	all	all	DET
easat-7760	244	48	unpaid	unpaid	ADJ
easat-7760	244	49	family	family	NOUN
easat-7760	244	50	workers	worker	NOUN
easat-7760	244	51	.	.	PUNCT
easat-7760	244	52	”	"	PUNCT
easat-7760	245	1	the	the	DET
easat-7760	245	2	rate	rate	NOUN
easat-7760	245	3	of	of	ADP
easat-7760	245	4	informality	informality	NOUN
easat-7760	245	5	in	in	ADP
easat-7760	245	6	kosovo	kosovo	PROPN
easat-7760	245	7	is	be	AUX
easat-7760	245	8	about	about	ADV
easat-7760	245	9	twice	twice	ADV
easat-7760	245	10	as	as	ADV
easat-7760	245	11	high	high	ADJ
easat-7760	245	12	as	as	ADP
easat-7760	245	13	the	the	DET
easat-7760	245	14	rates	rate	NOUN
easat-7760	245	15	in	in	ADP
easat-7760	245	16	belgium	belgium	PROPN
easat-7760	245	17	and	and	CCONJ
easat-7760	245	18	the	the	DET
easat-7760	245	19	netherlands	netherlands	PROPN
easat-7760	245	20	according	accord	VERB
easat-7760	245	21	to	to	ADP
easat-7760	245	22	this	this	DET
easat-7760	245	23	definition	definition	NOUN
easat-7760	245	24	.	.	PUNCT
easat-7760	246	1	evidence	evidence	NOUN
easat-7760	246	2	shows	show	VERB
easat-7760	246	3	that	that	SCONJ
easat-7760	246	4	more	more	ADV
easat-7760	246	5	effective	effective	ADJ
easat-7760	246	6	governance	governance	NOUN
easat-7760	246	7	,	,	PUNCT
easat-7760	246	8	including	include	VERB
easat-7760	246	9	an	an	DET
easat-7760	246	10	improved	improve	VERB
easat-7760	246	11	vat	vat	NOUN
easat-7760	246	12	collection	collection	NOUN
easat-7760	246	13	system	system	NOUN
easat-7760	246	14	and	and	CCONJ
easat-7760	246	15	a	a	DET
easat-7760	246	16	clearer	clear	ADJ
easat-7760	246	17	regulatory	regulatory	ADJ
easat-7760	246	18	framework	framework	NOUN
easat-7760	246	19	,	,	PUNCT
easat-7760	246	20	would	would	AUX
easat-7760	246	21	create	create	VERB
easat-7760	246	22	incentives	incentive	NOUN
easat-7760	246	23	for	for	SCONJ
easat-7760	246	24	entrepreneurs	entrepreneur	NOUN
easat-7760	246	25	to	to	PART
easat-7760	246	26	formalize	formalize	VERB
easat-7760	246	27	their	their	PRON
easat-7760	246	28	businesses	business	NOUN
easat-7760	246	29	,	,	PUNCT
easat-7760	246	30	reducing	reduce	VERB
easat-7760	246	31	the	the	DET
easat-7760	246	32	size	size	NOUN
easat-7760	246	33	of	of	ADP
easat-7760	246	34	the	the	DET
easat-7760	246	35	informal	informal	ADJ
easat-7760	246	36	economy	economy	NOUN
easat-7760	246	37	.	.	PUNCT
easat-7760	247	1	furthermore	furthermore	ADV
easat-7760	247	2	,	,	PUNCT
easat-7760	247	3	a	a	DET
easat-7760	247	4	more	more	ADV
easat-7760	247	5	efficient	efficient	ADJ
easat-7760	247	6	and	and	CCONJ
easat-7760	247	7	fair	fair	ADJ
easat-7760	247	8	vat	vat	NOUN
easat-7760	247	9	collection	collection	NOUN
easat-7760	247	10	system	system	NOUN
easat-7760	247	11	could	could	AUX
easat-7760	247	12	increase	increase	VERB
easat-7760	247	13	government	government	NOUN
easat-7760	247	14	revenues	revenue	NOUN
easat-7760	247	15	,	,	PUNCT
easat-7760	247	16	creating	create	VERB
easat-7760	247	17	more	more	ADJ
easat-7760	247	18	opportunities	opportunity	NOUN
easat-7760	247	19	for	for	ADP
easat-7760	247	20	investment	investment	NOUN
easat-7760	247	21	in	in	ADP
easat-7760	247	22	economic	economic	ADJ
easat-7760	247	23	development	development	NOUN
easat-7760	247	24	and	and	CCONJ
easat-7760	247	25	support	support	NOUN
easat-7760	247	26	for	for	ADP
easat-7760	247	27	vulnerable	vulnerable	ADJ
easat-7760	247	28	groups	group	NOUN
easat-7760	247	29	,	,	PUNCT
easat-7760	247	30	which	which	PRON
easat-7760	247	31	often	often	ADV
easat-7760	247	32	remain	remain	VERB
easat-7760	247	33	exposed	expose	VERB
easat-7760	247	34	to	to	ADP
easat-7760	247	35	work	work	VERB
easat-7760	247	36	in	in	ADP
easat-7760	247	37	the	the	DET
easat-7760	247	38	informal	informal	ADJ
easat-7760	247	39	sector	sector	NOUN
easat-7760	247	40	.	.	PUNCT
easat-7760	248	1	the	the	DET
easat-7760	248	2	above	above	ADV
easat-7760	248	3	-	-	PUNCT
easat-7760	248	4	mentioned	mention	VERB
easat-7760	248	5	data	datum	NOUN
easat-7760	248	6	support	support	VERB
easat-7760	248	7	the	the	DET
easat-7760	248	8	hypothesis	hypothesis	NOUN
easat-7760	248	9	that	that	PRON
easat-7760	248	10	the	the	DET
easat-7760	248	11	regulatory	regulatory	ADJ
easat-7760	248	12	system	system	NOUN
easat-7760	248	13	in	in	ADP
easat-7760	248	14	kosovo	kosovo	PROPN
easat-7760	248	15	,	,	PUNCT
easat-7760	248	16	due	due	ADP
easat-7760	248	17	to	to	ADP
easat-7760	248	18	these	these	DET
easat-7760	248	19	structural	structural	ADJ
easat-7760	248	20	problems	problem	NOUN
easat-7760	248	21	,	,	PUNCT
easat-7760	248	22	negatively	negatively	ADV
easat-7760	248	23	affects	affect	VERB
easat-7760	248	24	the	the	DET
easat-7760	248	25	development	development	NOUN
easat-7760	248	26	and	and	CCONJ
easat-7760	248	27	formalization	formalization	NOUN
easat-7760	248	28	of	of	ADP
easat-7760	248	29	businesses	business	NOUN
easat-7760	248	30	.	.	PUNCT
easat-7760	249	1	h2	h2	NOUN
easat-7760	249	2	:	:	PUNCT
easat-7760	249	3	increasing	increase	VERB
easat-7760	249	4	vat	vat	NOUN
easat-7760	249	5	revenues	revenue	NOUN
easat-7760	249	6	has	have	VERB
easat-7760	249	7	a	a	DET
easat-7760	249	8	positive	positive	ADJ
easat-7760	249	9	and	and	CCONJ
easat-7760	249	10	direct	direct	ADJ
easat-7760	249	11	impact	impact	NOUN
easat-7760	249	12	on	on	ADP
easat-7760	249	13	gdp	gdp	NOUN
easat-7760	249	14	growth	growth	NOUN
easat-7760	249	15	in	in	ADP
easat-7760	249	16	kosovo	kosovo	PROPN
easat-7760	249	17	,	,	PUNCT
easat-7760	249	18	helping	help	VERB
easat-7760	249	19	to	to	PART
easat-7760	249	20	improve	improve	VERB
easat-7760	249	21	economic	economic	ADJ
easat-7760	249	22	development	development	NOUN
easat-7760	249	23	and	and	CCONJ
easat-7760	249	24	strengthen	strengthen	VERB
easat-7760	249	25	fiscal	fiscal	ADJ
easat-7760	249	26	capacities	capacity	NOUN
easat-7760	249	27	.	.	PUNCT
easat-7760	250	1	following	follow	VERB
easat-7760	250	2	the	the	DET
easat-7760	250	3	analysis	analysis	NOUN
easat-7760	250	4	of	of	ADP
easat-7760	250	5	the	the	DET
easat-7760	250	6	effects	effect	NOUN
easat-7760	250	7	of	of	ADP
easat-7760	250	8	vat	vat	NOUN
easat-7760	250	9	on	on	ADP
easat-7760	250	10	kosovo	kosovo	PROPN
easat-7760	250	11	’s	’s	PART
easat-7760	250	12	economic	economic	PROPN
easat-7760	250	13	development	development	NOUN
easat-7760	250	14	,	,	PUNCT
easat-7760	250	15	the	the	DET
easat-7760	250	16	second	second	ADJ
easat-7760	250	17	hypothesis	hypothesis	NOUN
easat-7760	250	18	suggests	suggest	VERB
easat-7760	250	19	that	that	SCONJ
easat-7760	250	20	increasing	increase	VERB
easat-7760	250	21	vat	vat	NOUN
easat-7760	250	22	revenues	revenue	NOUN
easat-7760	250	23	has	have	VERB
easat-7760	250	24	a	a	DET
easat-7760	250	25	positive	positive	ADJ
easat-7760	250	26	and	and	CCONJ
easat-7760	250	27	direct	direct	ADJ
easat-7760	250	28	impact	impact	NOUN
easat-7760	250	29	on	on	ADP
easat-7760	250	30	gdp	gdp	NOUN
easat-7760	250	31	growth	growth	NOUN
easat-7760	250	32	,	,	PUNCT
easat-7760	250	33	helping	help	VERB
easat-7760	250	34	to	to	PART
easat-7760	250	35	improve	improve	VERB
easat-7760	250	36	economic	economic	ADJ
easat-7760	250	37	development	development	NOUN
easat-7760	250	38	and	and	CCONJ
easat-7760	250	39	strengthen	strengthen	VERB
easat-7760	250	40	fiscal	fiscal	ADJ
easat-7760	250	41	capacities	capacity	NOUN
easat-7760	250	42	.	.	PUNCT
easat-7760	251	1	to	to	PART
easat-7760	251	2	test	test	VERB
easat-7760	251	3	this	this	DET
easat-7760	251	4	hypothesis	hypothesis	NOUN
easat-7760	251	5	,	,	PUNCT
easat-7760	251	6	ols	ol	NOUN
easat-7760	251	7	linear	linear	PROPN
easat-7760	251	8	regression	regression	NOUN
easat-7760	251	9	techniques	technique	NOUN
easat-7760	251	10	and	and	CCONJ
easat-7760	251	11	correlation	correlation	NOUN
easat-7760	251	12	analysis	analysis	NOUN
easat-7760	251	13	will	will	AUX
easat-7760	251	14	be	be	AUX
easat-7760	251	15	used	use	VERB
easat-7760	251	16	,	,	PUNCT
easat-7760	251	17	which	which	PRON
easat-7760	251	18	provide	provide	VERB
easat-7760	251	19	an	an	DET
easat-7760	251	20	assessment	assessment	NOUN
easat-7760	251	21	of	of	ADP
easat-7760	251	22	the	the	DET
easat-7760	251	23	relationship	relationship	NOUN
easat-7760	251	24	between	between	ADP
easat-7760	251	25	vat	vat	NOUN
easat-7760	251	26	revenues	revenue	NOUN
easat-7760	251	27	and	and	CCONJ
easat-7760	251	28	other	other	ADJ
easat-7760	251	29	key	key	ADJ
easat-7760	251	30	factors	factor	NOUN
easat-7760	251	31	that	that	PRON
easat-7760	251	32	may	may	AUX
easat-7760	251	33	affect	affect	VERB
easat-7760	251	34	economic	economic	ADJ
easat-7760	251	35	growth	growth	NOUN
easat-7760	251	36	.	.	PUNCT
easat-7760	252	1	the	the	DET
easat-7760	252	2	use	use	NOUN
easat-7760	252	3	of	of	ADP
easat-7760	252	4	data	datum	NOUN
easat-7760	252	5	on	on	ADP
easat-7760	252	6	key	key	ADJ
easat-7760	252	7	variables	variable	NOUN
easat-7760	252	8	,	,	PUNCT
easat-7760	252	9	such	such	ADJ
easat-7760	252	10	as	as	ADP
easat-7760	252	11	government	government	NOUN
easat-7760	252	12	spending	spending	NOUN
easat-7760	252	13	,	,	PUNCT
easat-7760	252	14	consumer	consumer	NOUN
easat-7760	252	15	spending	spending	NOUN
easat-7760	252	16	,	,	PUNCT
easat-7760	252	17	net	net	ADJ
easat-7760	252	18	exports	export	NOUN
easat-7760	252	19	,	,	PUNCT
easat-7760	252	20	unemployment	unemployment	NOUN
easat-7760	252	21	,	,	PUNCT
easat-7760	252	22	foreign	foreign	ADJ
easat-7760	252	23	direct	direct	ADJ
easat-7760	252	24	investment	investment	NOUN
easat-7760	252	25	and	and	CCONJ
easat-7760	252	26	gross	gross	ADJ
easat-7760	252	27	savings	saving	NOUN
easat-7760	252	28	,	,	PUNCT
easat-7760	252	29	will	will	AUX
easat-7760	252	30	enable	enable	VERB
easat-7760	252	31	the	the	DET
easat-7760	252	32	identification	identification	NOUN
easat-7760	252	33	of	of	ADP
easat-7760	252	34	concrete	concrete	ADJ
easat-7760	252	35	impacts	impact	NOUN
easat-7760	252	36	of	of	ADP
easat-7760	252	37	vat	vat	NOUN
easat-7760	252	38	revenues	revenue	NOUN
easat-7760	252	39	on	on	ADP
easat-7760	252	40	improving	improve	VERB
easat-7760	252	41	gdp	gdp	NOUN
easat-7760	252	42	and	and	CCONJ
easat-7760	252	43	economic	economic	ADJ
easat-7760	252	44	stability	stability	NOUN
easat-7760	252	45	in	in	ADP
easat-7760	252	46	kosovo	kosovo	PROPN
easat-7760	252	47	.	.	PUNCT
easat-7760	253	1	146	146	NUM
easat-7760	253	2	edelweiss	edelweiss	PROPN
easat-7760	253	3	applied	apply	VERB
easat-7760	253	4	science	science	NOUN
easat-7760	253	5	and	and	CCONJ
easat-7760	253	6	technology	technology	NOUN
easat-7760	253	7	issn	issn	PROPN
easat-7760	253	8	:	:	PUNCT
easat-7760	253	9	2576	2576	NUM
easat-7760	253	10	-	-	SYM
easat-7760	253	11	8484	8484	NUM
easat-7760	253	12	vol	vol	NOUN
easat-7760	253	13	.	.	PROPN
easat-7760	254	1	9	9	NUM
easat-7760	254	2	,	,	PUNCT
easat-7760	254	3	no	no	INTJ
easat-7760	254	4	.	.	NOUN
easat-7760	255	1	6	6	NUM
easat-7760	255	2	:	:	SYM
easat-7760	255	3	135	135	NUM
easat-7760	255	4	-	-	SYM
easat-7760	255	5	149	149	NUM
easat-7760	255	6	,	,	PUNCT
easat-7760	255	7	2025	2025	NUM
easat-7760	255	8	doi	doi	NOUN
easat-7760	255	9	:	:	PUNCT
easat-7760	255	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	255	11	©	©	PROPN
easat-7760	255	12	2025	2025	NUM
easat-7760	255	13	by	by	ADP
easat-7760	255	14	the	the	DET
easat-7760	255	15	authors	author	NOUN
easat-7760	255	16	;	;	PUNCT
easat-7760	255	17	licensee	licensee	PROPN
easat-7760	255	18	learning	learning	NOUN
easat-7760	255	19	gate	gate	NOUN
easat-7760	255	20	we	we	PRON
easat-7760	255	21	will	will	AUX
easat-7760	255	22	initially	initially	ADV
easat-7760	255	23	use	use	VERB
easat-7760	255	24	the	the	DET
easat-7760	255	25	pearson	pearson	NOUN
easat-7760	255	26	correlation	correlation	NOUN
easat-7760	255	27	coefficient	coefficient	NOUN
easat-7760	255	28	to	to	PART
easat-7760	255	29	test	test	VERB
easat-7760	255	30	the	the	DET
easat-7760	255	31	relationship	relationship	NOUN
easat-7760	255	32	between	between	ADP
easat-7760	255	33	vat	vat	NOUN
easat-7760	255	34	and	and	CCONJ
easat-7760	255	35	kosovo	kosovo	PROPN
easat-7760	255	36	's	's	PART
easat-7760	255	37	economic	economic	ADJ
easat-7760	255	38	growth	growth	NOUN
easat-7760	255	39	.	.	PUNCT
easat-7760	256	1	this	this	DET
easat-7760	256	2	coefficient	coefficient	NOUN
easat-7760	256	3	measures	measure	VERB
easat-7760	256	4	the	the	DET
easat-7760	256	5	linear	linear	ADJ
easat-7760	256	6	correlation	correlation	NOUN
easat-7760	256	7	between	between	ADP
easat-7760	256	8	these	these	DET
easat-7760	256	9	two	two	NUM
easat-7760	256	10	variables	variable	NOUN
easat-7760	256	11	,	,	PUNCT
easat-7760	256	12	providing	provide	VERB
easat-7760	256	13	us	we	PRON
easat-7760	256	14	with	with	ADP
easat-7760	256	15	a	a	DET
easat-7760	256	16	result	result	NOUN
easat-7760	256	17	between	between	ADP
easat-7760	256	18	-1	-1	PUNCT
easat-7760	256	19	and	and	CCONJ
easat-7760	256	20	1	1	X
easat-7760	256	21	.	.	X
easat-7760	257	1	if	if	SCONJ
easat-7760	257	2	the	the	DET
easat-7760	257	3	result	result	NOUN
easat-7760	257	4	is	be	AUX
easat-7760	257	5	close	close	ADJ
easat-7760	257	6	to	to	ADP
easat-7760	257	7	1	1	NUM
easat-7760	257	8	it	it	PRON
easat-7760	257	9	will	will	AUX
easat-7760	257	10	support	support	VERB
easat-7760	257	11	our	our	PRON
easat-7760	257	12	hypothesis	hypothesis	NOUN
easat-7760	257	13	,	,	PUNCT
easat-7760	257	14	indicating	indicate	VERB
easat-7760	257	15	a	a	DET
easat-7760	257	16	strong	strong	ADJ
easat-7760	257	17	positive	positive	ADJ
easat-7760	257	18	correlation	correlation	NOUN
easat-7760	257	19	.	.	PUNCT
easat-7760	258	1	otherwise	otherwise	ADV
easat-7760	258	2	,	,	PUNCT
easat-7760	258	3	if	if	SCONJ
easat-7760	258	4	the	the	DET
easat-7760	258	5	results	result	NOUN
easat-7760	258	6	are	be	AUX
easat-7760	258	7	close	close	ADJ
easat-7760	258	8	to	to	ADP
easat-7760	258	9	the	the	DET
easat-7760	258	10	value	value	NOUN
easat-7760	258	11	-1	-1	PUNCT
easat-7760	258	12	they	they	PRON
easat-7760	258	13	indicate	indicate	VERB
easat-7760	258	14	a	a	DET
easat-7760	258	15	strong	strong	ADJ
easat-7760	258	16	negative	negative	ADJ
easat-7760	258	17	relationship	relationship	NOUN
easat-7760	258	18	,	,	PUNCT
easat-7760	258	19	so	so	SCONJ
easat-7760	258	20	the	the	DET
easat-7760	258	21	hypothesis	hypothesis	NOUN
easat-7760	258	22	is	be	AUX
easat-7760	258	23	rejected	reject	VERB
easat-7760	258	24	.	.	PUNCT
easat-7760	259	1	while	while	SCONJ
easat-7760	259	2	a	a	DET
easat-7760	259	3	relationship	relationship	NOUN
easat-7760	259	4	close	close	ADV
easat-7760	259	5	to	to	ADP
easat-7760	259	6	0	0	NUM
easat-7760	259	7	indicates	indicate	VERB
easat-7760	259	8	that	that	SCONJ
easat-7760	259	9	there	there	PRON
easat-7760	259	10	is	be	VERB
easat-7760	259	11	no	no	DET
easat-7760	259	12	linear	linear	ADJ
easat-7760	259	13	correlation	correlation	NOUN
easat-7760	259	14	between	between	ADP
easat-7760	259	15	them	they	PRON
easat-7760	259	16	.	.	PUNCT
easat-7760	260	1	table	table	NOUN
easat-7760	260	2	1	1	NUM
easat-7760	260	3	.	.	X
easat-7760	260	4	correlation	correlation	NOUN
easat-7760	260	5	between	between	ADP
easat-7760	260	6	vat	vat	NOUN
easat-7760	260	7	and	and	CCONJ
easat-7760	260	8	gdp	gdp	NOUN
easat-7760	260	9	.	.	PUNCT
easat-7760	261	1	parameters	parameter	NOUN
easat-7760	261	2	:	:	PUNCT
easat-7760	261	3	values	value	NOUN
easat-7760	261	4	:	:	PUNCT
easat-7760	261	5	average	average	ADJ
easat-7760	261	6	gdp	gdp	NOUN
easat-7760	261	7	4.279686	4.279686	NUM
easat-7760	261	8	average	average	ADJ
easat-7760	261	9	vat	vat	NOUN
easat-7760	261	10	856.7778	856.7778	NUM
easat-7760	261	11	gdp	gdp	NOUN
easat-7760	261	12	standard	standard	ADJ
easat-7760	261	13	deviation	deviation	NOUN
easat-7760	261	14	3.32338	3.32338	NUM
easat-7760	261	15	vat	vat	NOUN
easat-7760	261	16	standard	standard	ADJ
easat-7760	261	17	deviation	deviation	NOUN
easat-7760	261	18	241.5058	241.5058	NUM
easat-7760	261	19	correlation	correlation	NOUN
easat-7760	261	20	0.1014	0.1014	NUM
easat-7760	261	21	the	the	DET
easat-7760	261	22	average	average	ADJ
easat-7760	261	23	gdp	gdp	NOUN
easat-7760	261	24	growth	growth	NOUN
easat-7760	261	25	during	during	ADP
easat-7760	261	26	the	the	DET
easat-7760	261	27	observation	observation	NOUN
easat-7760	261	28	period	period	NOUN
easat-7760	261	29	is	be	AUX
easat-7760	261	30	around	around	ADP
easat-7760	261	31	4.279686	4.279686	NUM
easat-7760	261	32	%	%	NOUN
easat-7760	261	33	.	.	PUNCT
easat-7760	262	1	this	this	PRON
easat-7760	262	2	shows	show	VERB
easat-7760	262	3	the	the	DET
easat-7760	262	4	typical	typical	ADJ
easat-7760	262	5	annual	annual	ADJ
easat-7760	262	6	change	change	NOUN
easat-7760	262	7	in	in	ADP
easat-7760	262	8	gdp	gdp	NOUN
easat-7760	262	9	.	.	PUNCT
easat-7760	263	1	while	while	SCONJ
easat-7760	263	2	the	the	DET
easat-7760	263	3	average	average	ADJ
easat-7760	263	4	vat	vat	NOUN
easat-7760	263	5	seems	seem	VERB
easat-7760	263	6	to	to	PART
easat-7760	263	7	be	be	AUX
easat-7760	263	8	around	around	ADP
easat-7760	263	9	856.7778	856.7778	NUM
easat-7760	263	10	%	%	NOUN
easat-7760	263	11	.	.	PUNCT
easat-7760	264	1	thus	thus	ADV
easat-7760	264	2	showing	show	VERB
easat-7760	264	3	the	the	DET
easat-7760	264	4	average	average	ADJ
easat-7760	264	5	amount	amount	NOUN
easat-7760	264	6	of	of	ADP
easat-7760	264	7	vat	vat	NOUN
easat-7760	264	8	during	during	ADP
easat-7760	264	9	the	the	DET
easat-7760	264	10	observation	observation	NOUN
easat-7760	264	11	period	period	NOUN
easat-7760	264	12	.	.	PUNCT
easat-7760	265	1	the	the	DET
easat-7760	265	2	standard	standard	ADJ
easat-7760	265	3	deviation	deviation	NOUN
easat-7760	265	4	of	of	ADP
easat-7760	265	5	gdp	gdp	NOUN
easat-7760	265	6	is	be	AUX
easat-7760	265	7	about	about	ADP
easat-7760	265	8	3.32338	3.32338	NUM
easat-7760	265	9	,	,	PUNCT
easat-7760	265	10	while	while	SCONJ
easat-7760	265	11	that	that	PRON
easat-7760	265	12	of	of	ADP
easat-7760	265	13	vat	vat	NOUN
easat-7760	265	14	is	be	AUX
easat-7760	265	15	about	about	ADP
easat-7760	265	16	241.5058	241.5058	NUM
easat-7760	265	17	.	.	PUNCT
easat-7760	266	1	this	this	PRON
easat-7760	266	2	represents	represent	VERB
easat-7760	266	3	the	the	DET
easat-7760	266	4	degree	degree	NOUN
easat-7760	266	5	of	of	ADP
easat-7760	266	6	variation	variation	NOUN
easat-7760	266	7	around	around	ADP
easat-7760	266	8	the	the	DET
easat-7760	266	9	mean	mean	NOUN
easat-7760	266	10	the	the	DET
easat-7760	266	11	correlation	correlation	NOUN
easat-7760	266	12	coefficient	coefficient	NOUN
easat-7760	266	13	between	between	ADP
easat-7760	266	14	gdp	gdp	NOUN
easat-7760	266	15	growth	growth	NOUN
easat-7760	266	16	and	and	CCONJ
easat-7760	266	17	vat	vat	NOUN
easat-7760	266	18	in	in	ADP
easat-7760	266	19	kosovo	kosovo	PROPN
easat-7760	266	20	is	be	AUX
easat-7760	266	21	seen	see	VERB
easat-7760	266	22	to	to	PART
easat-7760	266	23	be	be	AUX
easat-7760	266	24	around	around	ADP
easat-7760	266	25	0.1014	0.1014	NUM
easat-7760	266	26	,	,	PUNCT
easat-7760	266	27	supporting	support	VERB
easat-7760	266	28	our	our	PRON
easat-7760	266	29	second	second	ADJ
easat-7760	266	30	hypothesis	hypothesis	NOUN
easat-7760	266	31	that	that	SCONJ
easat-7760	266	32	increasing	increase	VERB
easat-7760	266	33	vat	vat	NOUN
easat-7760	266	34	revenues	revenue	NOUN
easat-7760	266	35	has	have	VERB
easat-7760	266	36	a	a	DET
easat-7760	266	37	positive	positive	ADJ
easat-7760	266	38	and	and	CCONJ
easat-7760	266	39	direct	direct	ADJ
easat-7760	266	40	impact	impact	NOUN
easat-7760	266	41	on	on	ADP
easat-7760	266	42	gdp	gdp	NOUN
easat-7760	266	43	growth	growth	NOUN
easat-7760	266	44	in	in	ADP
easat-7760	266	45	kosovo	kosovo	PROPN
easat-7760	266	46	,	,	PUNCT
easat-7760	266	47	helping	help	VERB
easat-7760	266	48	to	to	PART
easat-7760	266	49	improve	improve	VERB
easat-7760	266	50	economic	economic	ADJ
easat-7760	266	51	development	development	NOUN
easat-7760	266	52	and	and	CCONJ
easat-7760	266	53	strengthen	strengthen	VERB
easat-7760	266	54	fiscal	fiscal	ADJ
easat-7760	266	55	capacities	capacity	NOUN
easat-7760	266	56	this	this	DET
easat-7760	266	57	result	result	NOUN
easat-7760	266	58	indicates	indicate	VERB
easat-7760	266	59	a	a	DET
easat-7760	266	60	weak	weak	ADJ
easat-7760	266	61	positive	positive	ADJ
easat-7760	266	62	linear	linear	NOUN
easat-7760	266	63	relationship	relationship	NOUN
easat-7760	266	64	between	between	ADP
easat-7760	266	65	the	the	DET
easat-7760	266	66	two	two	NUM
easat-7760	266	67	variables	variable	NOUN
easat-7760	266	68	.	.	PUNCT
easat-7760	267	1	meanwhile	meanwhile	ADV
easat-7760	267	2	,	,	PUNCT
easat-7760	267	3	the	the	DET
easat-7760	267	4	very	very	ADV
easat-7760	267	5	low	low	ADJ
easat-7760	267	6	correlation	correlation	NOUN
easat-7760	267	7	suggests	suggest	VERB
easat-7760	267	8	that	that	SCONJ
easat-7760	267	9	changes	change	NOUN
easat-7760	267	10	in	in	ADP
easat-7760	267	11	gdp	gdp	NOUN
easat-7760	267	12	are	be	AUX
easat-7760	267	13	not	not	PART
easat-7760	267	14	significantly	significantly	ADV
easat-7760	267	15	related	relate	VERB
easat-7760	267	16	to	to	ADP
easat-7760	267	17	changes	change	NOUN
easat-7760	267	18	in	in	ADP
easat-7760	267	19	vat	vat	NOUN
easat-7760	267	20	,	,	PUNCT
easat-7760	267	21	implying	imply	VERB
easat-7760	267	22	that	that	SCONJ
easat-7760	267	23	these	these	DET
easat-7760	267	24	two	two	NUM
easat-7760	267	25	variables	variable	NOUN
easat-7760	267	26	operate	operate	VERB
easat-7760	267	27	largely	largely	ADV
easat-7760	267	28	independently	independently	ADV
easat-7760	267	29	of	of	ADP
easat-7760	267	30	each	each	DET
easat-7760	267	31	other	other	ADJ
easat-7760	267	32	.	.	PUNCT
easat-7760	268	1	we	we	PRON
easat-7760	268	2	will	will	AUX
easat-7760	268	3	also	also	ADV
easat-7760	268	4	test	test	VERB
easat-7760	268	5	the	the	DET
easat-7760	268	6	second	second	ADJ
easat-7760	268	7	hypothesis	hypothesis	NOUN
easat-7760	268	8	in	in	ADP
easat-7760	268	9	this	this	DET
easat-7760	268	10	way	way	NOUN
easat-7760	268	11	:	:	PUNCT
easat-7760	268	12	using	use	VERB
easat-7760	268	13	ols	ol	NOUN
easat-7760	268	14	regression	regression	NOUN
easat-7760	268	15	analysis	analysis	NOUN
easat-7760	268	16	,	,	PUNCT
easat-7760	268	17	we	we	PRON
easat-7760	268	18	aim	aim	VERB
easat-7760	268	19	to	to	PART
easat-7760	268	20	provide	provide	VERB
easat-7760	268	21	empirical	empirical	ADJ
easat-7760	268	22	evidence	evidence	NOUN
easat-7760	268	23	on	on	ADP
easat-7760	268	24	the	the	DET
easat-7760	268	25	effects	effect	NOUN
easat-7760	268	26	of	of	ADP
easat-7760	268	27	vat	vat	NOUN
easat-7760	268	28	and	and	CCONJ
easat-7760	268	29	other	other	ADJ
easat-7760	268	30	variables	variable	NOUN
easat-7760	268	31	on	on	ADP
easat-7760	268	32	gdp	gdp	NOUN
easat-7760	268	33	growth	growth	NOUN
easat-7760	268	34	.	.	PUNCT
easat-7760	269	1	table	table	NOUN
easat-7760	269	2	2	2	NUM
easat-7760	269	3	.	.	PUNCT
easat-7760	270	1	ols	ol	NOUN
easat-7760	270	2	analysis	analysis	NOUN
easat-7760	270	3	to	to	PART
easat-7760	270	4	determine	determine	VERB
easat-7760	270	5	the	the	DET
easat-7760	270	6	relationship	relationship	NOUN
easat-7760	270	7	between	between	ADP
easat-7760	270	8	vat	vat	NOUN
easat-7760	270	9	and	and	CCONJ
easat-7760	270	10	the	the	DET
easat-7760	270	11	country	country	NOUN
easat-7760	270	12	's	's	PART
easat-7760	270	13	economy	economy	NOUN
easat-7760	270	14	.	.	PUNCT
easat-7760	271	1	variables	variables	PROPN
easat-7760	271	2	coef	coef	PROPN
easat-7760	271	3	.	.	PUNCT
easat-7760	272	1	std.err	std.err	PROPN
easat-7760	272	2	.	.	PUNCT
easat-7760	273	1	t	t	PROPN
easat-7760	273	2	tvsh	tvsh	VERB
easat-7760	273	3	0.0483687	0.0483687	NUM
easat-7760	273	4	0.2258864	0.2258864	NUM
easat-7760	273	5	0.21	0.21	NUM
easat-7760	273	6	government	government	NOUN
easat-7760	273	7	expenditures	expenditure	NOUN
easat-7760	273	8	-0.5208402	-0.5208402	X
easat-7760	273	9	8.652708	8.652708	NUM
easat-7760	273	10	-0.06	-0.06	NUM
easat-7760	273	11	consumption	consumption	NOUN
easat-7760	273	12	expenditures	expenditure	NOUN
easat-7760	273	13	-0.0863768	-0.0863768	X
easat-7760	273	14	1.473216	1.473216	NUM
easat-7760	273	15	-0.06	-0.06	NUM
easat-7760	273	16	net	net	ADJ
easat-7760	273	17	exports	export	NOUN
easat-7760	273	18	0.8824206	0.8824206	NUM
easat-7760	273	19	3.485803	3.485803	NUM
easat-7760	273	20	0.25	0.25	NUM
easat-7760	273	21	unemployment	unemployment	NOUN
easat-7760	273	22	0.5899275	0.5899275	NUM
easat-7760	273	23	3.475056	3.475056	NUM
easat-7760	273	24	0.17	0.17	NUM
easat-7760	273	25	fdi	fdi	NOUN
easat-7760	273	26	-20.28581	-20.28581	PUNCT
easat-7760	273	27	43.03063	43.03063	NUM
easat-7760	273	28	-0.47	-0.47	PROPN
easat-7760	273	29	bruto	bruto	PROPN
easat-7760	273	30	savings	savings	PROPN
easat-7760	273	31	-1.492743	-1.492743	PROPN
easat-7760	273	32	2.195079	2.195079	NUM
easat-7760	273	33	-0.68	-0.68	NOUN
easat-7760	273	34	based	base	VERB
easat-7760	273	35	on	on	ADP
easat-7760	273	36	the	the	DET
easat-7760	273	37	results	result	NOUN
easat-7760	273	38	in	in	ADP
easat-7760	273	39	table	table	NOUN
easat-7760	273	40	2	2	NUM
easat-7760	273	41	,	,	PUNCT
easat-7760	273	42	the	the	DET
easat-7760	273	43	coefficients	coefficient	NOUN
easat-7760	273	44	describing	describe	VERB
easat-7760	273	45	the	the	DET
easat-7760	273	46	relationship	relationship	NOUN
easat-7760	273	47	between	between	ADP
easat-7760	273	48	the	the	DET
easat-7760	273	49	independent	independent	ADJ
easat-7760	273	50	variables	variable	NOUN
easat-7760	273	51	and	and	CCONJ
easat-7760	273	52	the	the	DET
easat-7760	273	53	dependent	dependent	ADJ
easat-7760	273	54	variable	variable	NOUN
easat-7760	273	55	(	(	PUNCT
easat-7760	273	56	gdp	gdp	NOUN
easat-7760	273	57	)	)	PUNCT
easat-7760	273	58	are	be	AUX
easat-7760	273	59	presented	present	VERB
easat-7760	273	60	.	.	PUNCT
easat-7760	274	1	the	the	DET
easat-7760	274	2	positive	positive	ADJ
easat-7760	274	3	coefficient	coefficient	NOUN
easat-7760	274	4	of	of	ADP
easat-7760	274	5	0.0484	0.0484	NUM
easat-7760	274	6	for	for	ADP
easat-7760	274	7	the	the	DET
easat-7760	274	8	first	first	ADJ
easat-7760	274	9	variable	variable	NOUN
easat-7760	274	10	,	,	PUNCT
easat-7760	274	11	vat	vat	NOUN
easat-7760	274	12	,	,	PUNCT
easat-7760	274	13	suggests	suggest	VERB
easat-7760	274	14	a	a	DET
easat-7760	274	15	slight	slight	ADJ
easat-7760	274	16	positive	positive	ADJ
easat-7760	274	17	relationship	relationship	NOUN
easat-7760	274	18	between	between	ADP
easat-7760	274	19	vat	vat	NOUN
easat-7760	274	20	and	and	CCONJ
easat-7760	274	21	gdp	gdp	NOUN
easat-7760	274	22	.	.	PUNCT
easat-7760	275	1	this	this	DET
easat-7760	275	2	result	result	NOUN
easat-7760	275	3	indicates	indicate	VERB
easat-7760	275	4	that	that	SCONJ
easat-7760	275	5	for	for	SCONJ
easat-7760	275	6	every	every	DET
easat-7760	275	7	unit	unit	NOUN
easat-7760	275	8	increase	increase	NOUN
easat-7760	275	9	in	in	ADP
easat-7760	275	10	vat	vat	NOUN
easat-7760	275	11	,	,	PUNCT
easat-7760	275	12	an	an	DET
easat-7760	275	13	average	average	ADJ
easat-7760	275	14	increase	increase	NOUN
easat-7760	275	15	of	of	ADP
easat-7760	275	16	0.0484	0.0484	NUM
easat-7760	275	17	units	unit	NOUN
easat-7760	275	18	in	in	ADP
easat-7760	275	19	gdp	gdp	NOUN
easat-7760	275	20	is	be	AUX
easat-7760	275	21	expected	expect	VERB
easat-7760	275	22	,	,	PUNCT
easat-7760	275	23	assuming	assume	VERB
easat-7760	275	24	that	that	SCONJ
easat-7760	275	25	other	other	ADJ
easat-7760	275	26	variables	variable	NOUN
easat-7760	275	27	remain	remain	VERB
easat-7760	275	28	unchanged	unchanged	ADJ
easat-7760	275	29	.	.	PUNCT
easat-7760	276	1	to	to	PART
easat-7760	276	2	assess	assess	VERB
easat-7760	276	3	the	the	DET
easat-7760	276	4	reliability	reliability	NOUN
easat-7760	276	5	of	of	ADP
easat-7760	276	6	these	these	DET
easat-7760	276	7	results	result	NOUN
easat-7760	276	8	,	,	PUNCT
easat-7760	276	9	two	two	NUM
easat-7760	276	10	key	key	ADJ
easat-7760	276	11	indicators	indicator	NOUN
easat-7760	276	12	were	be	AUX
easat-7760	276	13	used	use	VERB
easat-7760	276	14	:	:	PUNCT
easat-7760	276	15	standard	standard	ADJ
easat-7760	276	16	deviation	deviation	NOUN
easat-7760	276	17	(	(	PUNCT
easat-7760	276	18	standard	standard	ADJ
easat-7760	276	19	error	error	NOUN
easat-7760	276	20	)	)	PUNCT
easat-7760	276	21	and	and	CCONJ
easat-7760	276	22	t	t	PROPN
easat-7760	276	23	-	-	PUNCT
easat-7760	276	24	statistic	statistic	NOUN
easat-7760	276	25	.	.	PUNCT
easat-7760	277	1	a	a	DET
easat-7760	277	2	high	high	ADJ
easat-7760	277	3	standard	standard	ADJ
easat-7760	277	4	deviation	deviation	NOUN
easat-7760	277	5	together	together	ADV
easat-7760	277	6	with	with	ADP
easat-7760	277	7	a	a	DET
easat-7760	277	8	low	low	ADJ
easat-7760	277	9	t	t	NOUN
easat-7760	277	10	-	-	PUNCT
easat-7760	277	11	statistic	statistic	NOUN
easat-7760	277	12	value	value	NOUN
easat-7760	277	13	suggest	suggest	VERB
easat-7760	277	14	that	that	SCONJ
easat-7760	277	15	the	the	DET
easat-7760	277	16	variable	variable	NOUN
easat-7760	277	17	has	have	VERB
easat-7760	277	18	a	a	DET
easat-7760	277	19	high	high	ADJ
easat-7760	277	20	level	level	NOUN
easat-7760	277	21	of	of	ADP
easat-7760	277	22	variability	variability	NOUN
easat-7760	277	23	and	and	CCONJ
easat-7760	277	24	its	its	PRON
easat-7760	277	25	impact	impact	NOUN
easat-7760	277	26	is	be	AUX
easat-7760	277	27	uncertain	uncertain	ADJ
easat-7760	277	28	in	in	ADP
easat-7760	277	29	the	the	DET
easat-7760	277	30	model	model	NOUN
easat-7760	277	31	.	.	PUNCT
easat-7760	278	1	on	on	ADP
easat-7760	278	2	the	the	DET
easat-7760	278	3	other	other	ADJ
easat-7760	278	4	hand	hand	NOUN
easat-7760	278	5	,	,	PUNCT
easat-7760	278	6	a	a	DET
easat-7760	278	7	low	low	ADJ
easat-7760	278	8	standard	standard	ADJ
easat-7760	278	9	deviation	deviation	NOUN
easat-7760	278	10	and	and	CCONJ
easat-7760	278	11	a	a	DET
easat-7760	278	12	high	high	ADJ
easat-7760	278	13	t	t	PROPN
easat-7760	278	14	-	-	PUNCT
easat-7760	278	15	statistic	statistic	NOUN
easat-7760	278	16	indicate	indicate	VERB
easat-7760	278	17	that	that	SCONJ
easat-7760	278	18	the	the	DET
easat-7760	278	19	variable	variable	NOUN
easat-7760	278	20	is	be	AUX
easat-7760	278	21	more	more	ADV
easat-7760	278	22	reliable	reliable	ADJ
easat-7760	278	23	and	and	CCONJ
easat-7760	278	24	has	have	VERB
easat-7760	278	25	a	a	DET
easat-7760	278	26	statistically	statistically	ADV
easat-7760	278	27	significant	significant	ADJ
easat-7760	278	28	impact	impact	NOUN
easat-7760	278	29	.	.	PUNCT
easat-7760	279	1	147	147	NUM
easat-7760	279	2	edelweiss	edelweiss	PROPN
easat-7760	279	3	applied	apply	VERB
easat-7760	279	4	science	science	NOUN
easat-7760	279	5	and	and	CCONJ
easat-7760	279	6	technology	technology	NOUN
easat-7760	279	7	issn	issn	PROPN
easat-7760	279	8	:	:	PUNCT
easat-7760	279	9	2576	2576	NUM
easat-7760	279	10	-	-	SYM
easat-7760	279	11	8484	8484	NUM
easat-7760	279	12	vol	vol	NOUN
easat-7760	279	13	.	.	PROPN
easat-7760	280	1	9	9	NUM
easat-7760	280	2	,	,	PUNCT
easat-7760	280	3	no	no	INTJ
easat-7760	280	4	.	.	NOUN
easat-7760	281	1	6	6	NUM
easat-7760	281	2	:	:	SYM
easat-7760	281	3	135	135	NUM
easat-7760	281	4	-	-	SYM
easat-7760	281	5	149	149	NUM
easat-7760	281	6	,	,	PUNCT
easat-7760	281	7	2025	2025	NUM
easat-7760	281	8	doi	doi	NOUN
easat-7760	281	9	:	:	PUNCT
easat-7760	281	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	281	11	©	©	PROPN
easat-7760	281	12	2025	2025	NUM
easat-7760	281	13	by	by	ADP
easat-7760	281	14	the	the	DET
easat-7760	281	15	authors	author	NOUN
easat-7760	281	16	;	;	PUNCT
easat-7760	281	17	licensee	licensee	PROPN
easat-7760	281	18	learning	learning	NOUN
easat-7760	281	19	gate	gate	VERB
easat-7760	281	20	the	the	DET
easat-7760	281	21	standard	standard	ADJ
easat-7760	281	22	deviation	deviation	NOUN
easat-7760	281	23	for	for	ADP
easat-7760	281	24	the	the	DET
easat-7760	281	25	vat	vat	NOUN
easat-7760	281	26	variable	variable	NOUN
easat-7760	281	27	is	be	AUX
easat-7760	281	28	0.2259	0.2259	NUM
easat-7760	281	29	,	,	PUNCT
easat-7760	281	30	indicating	indicate	VERB
easat-7760	281	31	relatively	relatively	ADV
easat-7760	281	32	low	low	ADJ
easat-7760	281	33	variability	variability	NOUN
easat-7760	281	34	.	.	PUNCT
easat-7760	282	1	however	however	ADV
easat-7760	282	2	,	,	PUNCT
easat-7760	282	3	the	the	DET
easat-7760	282	4	low	low	ADJ
easat-7760	282	5	value	value	NOUN
easat-7760	282	6	of	of	ADP
easat-7760	282	7	the	the	DET
easat-7760	282	8	t	t	PROPN
easat-7760	282	9	-	-	PUNCT
easat-7760	282	10	statistic	statistic	NOUN
easat-7760	282	11	suggests	suggest	VERB
easat-7760	282	12	that	that	SCONJ
easat-7760	282	13	the	the	DET
easat-7760	282	14	impact	impact	NOUN
easat-7760	282	15	of	of	ADP
easat-7760	282	16	vat	vat	NOUN
easat-7760	282	17	on	on	ADP
easat-7760	282	18	gdp	gdp	NOUN
easat-7760	282	19	is	be	AUX
easat-7760	282	20	not	not	PART
easat-7760	282	21	statistically	statistically	ADV
easat-7760	282	22	significant	significant	ADJ
easat-7760	282	23	.	.	PUNCT
easat-7760	283	1	furthermore	furthermore	ADV
easat-7760	283	2	,	,	PUNCT
easat-7760	283	3	some	some	PRON
easat-7760	283	4	of	of	ADP
easat-7760	283	5	the	the	DET
easat-7760	283	6	variables	variable	NOUN
easat-7760	283	7	in	in	ADP
easat-7760	283	8	the	the	DET
easat-7760	283	9	model	model	NOUN
easat-7760	283	10	have	have	VERB
easat-7760	283	11	a	a	DET
easat-7760	283	12	slight	slight	ADJ
easat-7760	283	13	negative	negative	ADJ
easat-7760	283	14	impact	impact	NOUN
easat-7760	283	15	on	on	ADP
easat-7760	283	16	gdp	gdp	NOUN
easat-7760	283	17	,	,	PUNCT
easat-7760	283	18	but	but	CCONJ
easat-7760	283	19	overall	overall	ADV
easat-7760	283	20	,	,	PUNCT
easat-7760	283	21	none	none	NOUN
easat-7760	283	22	of	of	ADP
easat-7760	283	23	them	they	PRON
easat-7760	283	24	reach	reach	VERB
easat-7760	283	25	high	high	ADJ
easat-7760	283	26	statistical	statistical	ADJ
easat-7760	283	27	significance	significance	NOUN
easat-7760	283	28	and	and	CCONJ
easat-7760	283	29	are	be	AUX
easat-7760	283	30	not	not	PART
easat-7760	283	31	considered	consider	VERB
easat-7760	283	32	particularly	particularly	ADV
easat-7760	283	33	reliable	reliable	ADJ
easat-7760	283	34	in	in	ADP
easat-7760	283	35	explaining	explain	VERB
easat-7760	283	36	the	the	DET
easat-7760	283	37	dependent	dependent	ADJ
easat-7760	283	38	variable	variable	NOUN
easat-7760	283	39	.	.	PUNCT
easat-7760	284	1	this	this	PRON
easat-7760	284	2	can	can	AUX
easat-7760	284	3	be	be	AUX
easat-7760	284	4	explained	explain	VERB
easat-7760	284	5	by	by	ADP
easat-7760	284	6	the	the	DET
easat-7760	284	7	lack	lack	NOUN
easat-7760	284	8	of	of	ADP
easat-7760	284	9	complete	complete	ADJ
easat-7760	284	10	data	datum	NOUN
easat-7760	284	11	or	or	CCONJ
easat-7760	284	12	by	by	ADP
easat-7760	284	13	the	the	DET
easat-7760	284	14	use	use	NOUN
easat-7760	284	15	of	of	ADP
easat-7760	284	16	limited	limited	ADJ
easat-7760	284	17	time	time	NOUN
easat-7760	284	18	periods	period	NOUN
easat-7760	284	19	in	in	ADP
easat-7760	284	20	the	the	DET
easat-7760	284	21	analysis	analysis	NOUN
easat-7760	284	22	.	.	PUNCT
easat-7760	285	1	5	5	X
easat-7760	285	2	.	.	X
easat-7760	285	3	conclusions	conclusion	NOUN
easat-7760	285	4	based	base	VERB
easat-7760	285	5	on	on	ADP
easat-7760	285	6	the	the	DET
easat-7760	285	7	empirical	empirical	ADJ
easat-7760	285	8	analysis	analysis	NOUN
easat-7760	285	9	of	of	ADP
easat-7760	285	10	this	this	DET
easat-7760	285	11	study	study	NOUN
easat-7760	285	12	,	,	PUNCT
easat-7760	285	13	it	it	PRON
easat-7760	285	14	is	be	AUX
easat-7760	285	15	concluded	conclude	VERB
easat-7760	285	16	that	that	SCONJ
easat-7760	285	17	the	the	DET
easat-7760	285	18	informal	informal	ADJ
easat-7760	285	19	economy	economy	NOUN
easat-7760	285	20	constitutes	constitute	VERB
easat-7760	285	21	a	a	DET
easat-7760	285	22	significant	significant	ADJ
easat-7760	285	23	obstacle	obstacle	NOUN
easat-7760	285	24	to	to	ADP
easat-7760	285	25	the	the	DET
easat-7760	285	26	economic	economic	ADJ
easat-7760	285	27	development	development	NOUN
easat-7760	285	28	of	of	ADP
easat-7760	285	29	kosovo	kosovo	PROPN
easat-7760	285	30	,	,	PUNCT
easat-7760	285	31	reducing	reduce	VERB
easat-7760	285	32	tax	tax	NOUN
easat-7760	285	33	revenues	revenue	NOUN
easat-7760	285	34	and	and	CCONJ
easat-7760	285	35	reducing	reduce	VERB
easat-7760	285	36	transparency	transparency	NOUN
easat-7760	285	37	in	in	ADP
easat-7760	285	38	the	the	DET
easat-7760	285	39	market	market	NOUN
easat-7760	285	40	.	.	PUNCT
easat-7760	286	1	the	the	DET
easat-7760	286	2	impact	impact	NOUN
easat-7760	286	3	of	of	ADP
easat-7760	286	4	the	the	DET
easat-7760	286	5	value	value	NOUN
easat-7760	286	6	added	add	VERB
easat-7760	286	7	tax	tax	NOUN
easat-7760	286	8	(	(	PUNCT
easat-7760	286	9	vat	vat	NOUN
easat-7760	286	10	)	)	PUNCT
easat-7760	286	11	in	in	ADP
easat-7760	286	12	reducing	reduce	VERB
easat-7760	286	13	the	the	DET
easat-7760	286	14	informal	informal	ADJ
easat-7760	286	15	economy	economy	NOUN
easat-7760	286	16	and	and	CCONJ
easat-7760	286	17	improving	improve	VERB
easat-7760	286	18	state	state	NOUN
easat-7760	286	19	revenues	revenue	NOUN
easat-7760	286	20	remains	remain	VERB
easat-7760	286	21	limited	limited	ADJ
easat-7760	286	22	due	due	ADP
easat-7760	286	23	to	to	ADP
easat-7760	286	24	challenges	challenge	NOUN
easat-7760	286	25	such	such	ADJ
easat-7760	286	26	as	as	ADP
easat-7760	286	27	the	the	DET
easat-7760	286	28	lack	lack	NOUN
easat-7760	286	29	of	of	ADP
easat-7760	286	30	advanced	advanced	ADJ
easat-7760	286	31	capacities	capacity	NOUN
easat-7760	286	32	for	for	ADP
easat-7760	286	33	vat	vat	NOUN
easat-7760	286	34	collection	collection	NOUN
easat-7760	286	35	,	,	PUNCT
easat-7760	286	36	the	the	DET
easat-7760	286	37	complexity	complexity	NOUN
easat-7760	286	38	of	of	ADP
easat-7760	286	39	the	the	DET
easat-7760	286	40	tax	tax	NOUN
easat-7760	286	41	system	system	NOUN
easat-7760	286	42	and	and	CCONJ
easat-7760	286	43	the	the	DET
easat-7760	286	44	high	high	ADJ
easat-7760	286	45	level	level	NOUN
easat-7760	286	46	of	of	ADP
easat-7760	286	47	informality	informality	NOUN
easat-7760	286	48	in	in	ADP
easat-7760	286	49	different	different	ADJ
easat-7760	286	50	sectors	sector	NOUN
easat-7760	286	51	of	of	ADP
easat-7760	286	52	the	the	DET
easat-7760	286	53	economy	economy	NOUN
easat-7760	286	54	.	.	PUNCT
easat-7760	287	1	the	the	DET
easat-7760	287	2	low	low	ADJ
easat-7760	287	3	correlation	correlation	NOUN
easat-7760	287	4	coefficient	coefficient	NOUN
easat-7760	287	5	between	between	ADP
easat-7760	287	6	vat	vat	NOUN
easat-7760	287	7	and	and	CCONJ
easat-7760	287	8	gross	gross	ADJ
easat-7760	287	9	domestic	domestic	ADJ
easat-7760	287	10	product	product	NOUN
easat-7760	287	11	(	(	PUNCT
easat-7760	287	12	gdp	gdp	NOUN
easat-7760	287	13	)	)	PUNCT
easat-7760	287	14	,	,	PUNCT
easat-7760	287	15	together	together	ADV
easat-7760	287	16	with	with	ADP
easat-7760	287	17	the	the	DET
easat-7760	287	18	statistically	statistically	ADV
easat-7760	287	19	insignificant	insignificant	ADJ
easat-7760	287	20	values	value	NOUN
easat-7760	287	21	of	of	ADP
easat-7760	287	22	some	some	PRON
easat-7760	287	23	of	of	ADP
easat-7760	287	24	the	the	DET
easat-7760	287	25	key	key	ADJ
easat-7760	287	26	variables	variable	NOUN
easat-7760	287	27	,	,	PUNCT
easat-7760	287	28	suggest	suggest	VERB
easat-7760	287	29	that	that	SCONJ
easat-7760	287	30	improvements	improvement	NOUN
easat-7760	287	31	in	in	ADP
easat-7760	287	32	vat	vat	NOUN
easat-7760	287	33	collection	collection	NOUN
easat-7760	287	34	,	,	PUNCT
easat-7760	287	35	alone	alone	ADV
easat-7760	287	36	,	,	PUNCT
easat-7760	287	37	are	be	AUX
easat-7760	287	38	not	not	PART
easat-7760	287	39	sufficient	sufficient	ADJ
easat-7760	287	40	to	to	PART
easat-7760	287	41	significantly	significantly	ADV
easat-7760	287	42	impact	impact	VERB
easat-7760	287	43	gdp	gdp	NOUN
easat-7760	287	44	growth	growth	NOUN
easat-7760	287	45	.	.	PUNCT
easat-7760	288	1	additional	additional	ADJ
easat-7760	288	2	aspects	aspect	NOUN
easat-7760	288	3	,	,	PUNCT
easat-7760	288	4	such	such	ADJ
easat-7760	288	5	as	as	ADP
easat-7760	288	6	increasing	increase	VERB
easat-7760	288	7	transparency	transparency	NOUN
easat-7760	288	8	,	,	PUNCT
easat-7760	288	9	reducing	reduce	VERB
easat-7760	288	10	the	the	DET
easat-7760	288	11	administrative	administrative	ADJ
easat-7760	288	12	burden	burden	NOUN
easat-7760	288	13	on	on	ADP
easat-7760	288	14	businesses	business	NOUN
easat-7760	288	15	,	,	PUNCT
easat-7760	288	16	and	and	CCONJ
easat-7760	288	17	strengthening	strengthen	VERB
easat-7760	288	18	the	the	DET
easat-7760	288	19	tax	tax	NOUN
easat-7760	288	20	legal	legal	ADJ
easat-7760	288	21	framework	framework	NOUN
easat-7760	288	22	,	,	PUNCT
easat-7760	288	23	are	be	AUX
easat-7760	288	24	also	also	ADV
easat-7760	288	25	seen	see	VERB
easat-7760	288	26	as	as	ADP
easat-7760	288	27	key	key	ADJ
easat-7760	288	28	elements	element	NOUN
easat-7760	288	29	for	for	ADP
easat-7760	288	30	reducing	reduce	VERB
easat-7760	288	31	informality	informality	NOUN
easat-7760	288	32	and	and	CCONJ
easat-7760	288	33	improving	improve	VERB
easat-7760	288	34	fiscal	fiscal	ADJ
easat-7760	288	35	stability	stability	NOUN
easat-7760	288	36	.	.	PUNCT
easat-7760	289	1	a	a	DET
easat-7760	289	2	significant	significant	ADJ
easat-7760	289	3	proportion	proportion	NOUN
easat-7760	289	4	of	of	ADP
easat-7760	289	5	businesses	business	NOUN
easat-7760	289	6	operating	operate	VERB
easat-7760	289	7	in	in	ADP
easat-7760	289	8	the	the	DET
easat-7760	289	9	informal	informal	ADJ
easat-7760	289	10	sector	sector	NOUN
easat-7760	289	11	do	do	AUX
easat-7760	289	12	not	not	PART
easat-7760	289	13	adhere	adhere	VERB
easat-7760	289	14	to	to	ADP
easat-7760	289	15	the	the	DET
easat-7760	289	16	tax	tax	NOUN
easat-7760	289	17	system	system	NOUN
easat-7760	289	18	,	,	PUNCT
easat-7760	289	19	mainly	mainly	ADV
easat-7760	289	20	due	due	ADP
easat-7760	289	21	to	to	ADP
easat-7760	289	22	the	the	DET
easat-7760	289	23	heavy	heavy	ADJ
easat-7760	289	24	regulatory	regulatory	ADJ
easat-7760	289	25	burden	burden	NOUN
easat-7760	289	26	and	and	CCONJ
easat-7760	289	27	high	high	ADJ
easat-7760	289	28	administrative	administrative	ADJ
easat-7760	289	29	costs	cost	NOUN
easat-7760	289	30	associated	associate	VERB
easat-7760	289	31	with	with	ADP
easat-7760	289	32	formalization	formalization	NOUN
easat-7760	289	33	.	.	PUNCT
easat-7760	290	1	corrupt	corrupt	ADJ
easat-7760	290	2	practices	practice	NOUN
easat-7760	290	3	and	and	CCONJ
easat-7760	290	4	the	the	DET
easat-7760	290	5	lack	lack	NOUN
easat-7760	290	6	of	of	ADP
easat-7760	290	7	effective	effective	ADJ
easat-7760	290	8	inspections	inspection	NOUN
easat-7760	290	9	further	far	ADV
easat-7760	290	10	contribute	contribute	VERB
easat-7760	290	11	to	to	ADP
easat-7760	290	12	increasing	increase	VERB
easat-7760	290	13	levels	level	NOUN
easat-7760	290	14	of	of	ADP
easat-7760	290	15	informality	informality	NOUN
easat-7760	290	16	,	,	PUNCT
easat-7760	290	17	creating	create	VERB
easat-7760	290	18	a	a	DET
easat-7760	290	19	weak	weak	ADJ
easat-7760	290	20	governance	governance	NOUN
easat-7760	290	21	environment	environment	NOUN
easat-7760	290	22	and	and	CCONJ
easat-7760	290	23	reducing	reduce	VERB
easat-7760	290	24	public	public	ADJ
easat-7760	290	25	trust	trust	NOUN
easat-7760	290	26	.	.	PUNCT
easat-7760	291	1	this	this	DET
easat-7760	291	2	situation	situation	NOUN
easat-7760	291	3	encourages	encourage	VERB
easat-7760	291	4	economic	economic	ADJ
easat-7760	291	5	actors	actor	NOUN
easat-7760	291	6	to	to	PART
easat-7760	291	7	operate	operate	VERB
easat-7760	291	8	outside	outside	ADP
easat-7760	291	9	the	the	DET
easat-7760	291	10	formal	formal	ADJ
easat-7760	291	11	framework	framework	NOUN
easat-7760	291	12	,	,	PUNCT
easat-7760	291	13	further	far	ADV
easat-7760	291	14	undermining	undermine	VERB
easat-7760	291	15	tax	tax	NOUN
easat-7760	291	16	compliance	compliance	NOUN
easat-7760	291	17	efforts	effort	NOUN
easat-7760	291	18	.	.	PUNCT
easat-7760	292	1	overall	overall	ADV
easat-7760	292	2	,	,	PUNCT
easat-7760	292	3	the	the	DET
easat-7760	292	4	results	result	NOUN
easat-7760	292	5	of	of	ADP
easat-7760	292	6	this	this	DET
easat-7760	292	7	study	study	NOUN
easat-7760	292	8	show	show	VERB
easat-7760	292	9	that	that	SCONJ
easat-7760	292	10	improving	improve	VERB
easat-7760	292	11	vat	vat	NOUN
easat-7760	292	12	collection	collection	NOUN
easat-7760	292	13	has	have	VERB
easat-7760	292	14	significant	significant	ADJ
easat-7760	292	15	potential	potential	NOUN
easat-7760	292	16	to	to	PART
easat-7760	292	17	contribute	contribute	VERB
easat-7760	292	18	to	to	ADP
easat-7760	292	19	reducing	reduce	VERB
easat-7760	292	20	the	the	DET
easat-7760	292	21	informal	informal	ADJ
easat-7760	292	22	economy	economy	NOUN
easat-7760	292	23	.	.	PUNCT
easat-7760	293	1	however	however	ADV
easat-7760	293	2	,	,	PUNCT
easat-7760	293	3	to	to	PART
easat-7760	293	4	achieve	achieve	VERB
easat-7760	293	5	sustainable	sustainable	ADJ
easat-7760	293	6	results	result	NOUN
easat-7760	293	7	,	,	PUNCT
easat-7760	293	8	this	this	DET
easat-7760	293	9	process	process	NOUN
easat-7760	293	10	needs	need	VERB
easat-7760	293	11	to	to	PART
easat-7760	293	12	be	be	AUX
easat-7760	293	13	accompanied	accompany	VERB
easat-7760	293	14	by	by	ADP
easat-7760	293	15	broad	broad	ADJ
easat-7760	293	16	reforms	reform	NOUN
easat-7760	293	17	in	in	ADP
easat-7760	293	18	tax	tax	NOUN
easat-7760	293	19	administration	administration	NOUN
easat-7760	293	20	and	and	CCONJ
easat-7760	293	21	tax	tax	NOUN
easat-7760	293	22	policy	policy	NOUN
easat-7760	293	23	implementation	implementation	NOUN
easat-7760	293	24	,	,	PUNCT
easat-7760	293	25	including	include	VERB
easat-7760	293	26	improving	improve	VERB
easat-7760	293	27	institutional	institutional	ADJ
easat-7760	293	28	capacity	capacity	NOUN
easat-7760	293	29	and	and	CCONJ
easat-7760	293	30	strengthening	strengthen	VERB
easat-7760	293	31	law	law	NOUN
easat-7760	293	32	enforcement	enforcement	NOUN
easat-7760	293	33	mechanisms	mechanism	NOUN
easat-7760	293	34	.	.	PUNCT
easat-7760	294	1	6	6	X
easat-7760	294	2	.	.	PUNCT
easat-7760	294	3	recommendations	recommendation	NOUN
easat-7760	294	4	improving	improve	VERB
easat-7760	294	5	the	the	DET
easat-7760	294	6	administrative	administrative	ADJ
easat-7760	294	7	structure	structure	NOUN
easat-7760	294	8	for	for	ADP
easat-7760	294	9	the	the	DET
easat-7760	294	10	collection	collection	NOUN
easat-7760	294	11	of	of	ADP
easat-7760	294	12	value	value	NOUN
easat-7760	294	13	added	add	VERB
easat-7760	294	14	tax	tax	NOUN
easat-7760	294	15	(	(	PUNCT
easat-7760	294	16	vat	vat	NOUN
easat-7760	294	17	)	)	PUNCT
easat-7760	294	18	is	be	AUX
easat-7760	294	19	essential	essential	ADJ
easat-7760	294	20	for	for	ADP
easat-7760	294	21	reducing	reduce	VERB
easat-7760	294	22	economic	economic	ADJ
easat-7760	294	23	informality	informality	NOUN
easat-7760	294	24	.	.	PUNCT
easat-7760	295	1	an	an	DET
easat-7760	295	2	advanced	advanced	ADJ
easat-7760	295	3	and	and	CCONJ
easat-7760	295	4	clearly	clearly	ADV
easat-7760	295	5	structured	structured	ADJ
easat-7760	295	6	administrative	administrative	ADJ
easat-7760	295	7	system	system	NOUN
easat-7760	295	8	is	be	AUX
easat-7760	295	9	essential	essential	ADJ
easat-7760	295	10	to	to	PART
easat-7760	295	11	promote	promote	VERB
easat-7760	295	12	a	a	DET
easat-7760	295	13	more	more	ADV
easat-7760	295	14	favorable	favorable	ADJ
easat-7760	295	15	environment	environment	NOUN
easat-7760	295	16	for	for	ADP
easat-7760	295	17	taxpayers	taxpayer	NOUN
easat-7760	295	18	and	and	CCONJ
easat-7760	295	19	to	to	PART
easat-7760	295	20	increase	increase	VERB
easat-7760	295	21	tax	tax	NOUN
easat-7760	295	22	compliance	compliance	NOUN
easat-7760	295	23	.	.	PUNCT
easat-7760	296	1	in	in	ADP
easat-7760	296	2	this	this	DET
easat-7760	296	3	context	context	NOUN
easat-7760	296	4	,	,	PUNCT
easat-7760	296	5	it	it	PRON
easat-7760	296	6	is	be	AUX
easat-7760	296	7	necessary	necessary	ADJ
easat-7760	296	8	to	to	PART
easat-7760	296	9	invest	invest	VERB
easat-7760	296	10	in	in	ADP
easat-7760	296	11	advanced	advanced	ADJ
easat-7760	296	12	technology	technology	NOUN
easat-7760	296	13	to	to	PART
easat-7760	296	14	support	support	VERB
easat-7760	296	15	more	more	ADV
easat-7760	296	16	efficient	efficient	ADJ
easat-7760	296	17	tax	tax	NOUN
easat-7760	296	18	collection	collection	NOUN
easat-7760	296	19	processes	process	NOUN
easat-7760	296	20	.	.	PUNCT
easat-7760	297	1	the	the	DET
easat-7760	297	2	implementation	implementation	NOUN
easat-7760	297	3	of	of	ADP
easat-7760	297	4	electronic	electronic	ADJ
easat-7760	297	5	systems	system	NOUN
easat-7760	297	6	for	for	ADP
easat-7760	297	7	vat	vat	NOUN
easat-7760	297	8	declaration	declaration	NOUN
easat-7760	297	9	and	and	CCONJ
easat-7760	297	10	payment	payment	NOUN
easat-7760	297	11	would	would	AUX
easat-7760	297	12	contribute	contribute	VERB
easat-7760	297	13	to	to	ADP
easat-7760	297	14	increasing	increase	VERB
easat-7760	297	15	the	the	DET
easat-7760	297	16	accuracy	accuracy	NOUN
easat-7760	297	17	of	of	ADP
easat-7760	297	18	data	datum	NOUN
easat-7760	297	19	,	,	PUNCT
easat-7760	297	20	thus	thus	ADV
easat-7760	297	21	reducing	reduce	VERB
easat-7760	297	22	bureaucratic	bureaucratic	ADJ
easat-7760	297	23	procedures	procedure	NOUN
easat-7760	297	24	that	that	PRON
easat-7760	297	25	often	often	ADV
easat-7760	297	26	hinder	hinder	VERB
easat-7760	297	27	the	the	DET
easat-7760	297	28	formalization	formalization	NOUN
easat-7760	297	29	of	of	ADP
easat-7760	297	30	businesses	business	NOUN
easat-7760	297	31	and	and	CCONJ
easat-7760	297	32	push	push	VERB
easat-7760	297	33	them	they	PRON
easat-7760	297	34	towards	towards	ADP
easat-7760	297	35	the	the	DET
easat-7760	297	36	informal	informal	ADJ
easat-7760	297	37	sector	sector	NOUN
easat-7760	297	38	.	.	PUNCT
easat-7760	298	1	such	such	DET
easat-7760	298	2	an	an	DET
easat-7760	298	3	approach	approach	NOUN
easat-7760	298	4	would	would	AUX
easat-7760	298	5	facilitate	facilitate	VERB
easat-7760	298	6	tax	tax	NOUN
easat-7760	298	7	compliance	compliance	NOUN
easat-7760	298	8	and	and	CCONJ
easat-7760	298	9	help	help	VERB
easat-7760	298	10	build	build	VERB
easat-7760	298	11	a	a	DET
easat-7760	298	12	more	more	ADV
easat-7760	298	13	sustainable	sustainable	ADJ
easat-7760	298	14	tax	tax	NOUN
easat-7760	298	15	system	system	NOUN
easat-7760	298	16	.	.	PUNCT
easat-7760	299	1	improving	improve	VERB
easat-7760	299	2	transparency	transparency	NOUN
easat-7760	299	3	in	in	ADP
easat-7760	299	4	tax	tax	NOUN
easat-7760	299	5	procedures	procedure	NOUN
easat-7760	299	6	,	,	PUNCT
easat-7760	299	7	together	together	ADV
easat-7760	299	8	with	with	ADP
easat-7760	299	9	an	an	DET
easat-7760	299	10	effective	effective	ADJ
easat-7760	299	11	strategy	strategy	NOUN
easat-7760	299	12	for	for	ADP
easat-7760	299	13	the	the	DET
easat-7760	299	14	fight	fight	NOUN
easat-7760	299	15	against	against	ADP
easat-7760	299	16	corruption	corruption	NOUN
easat-7760	299	17	in	in	ADP
easat-7760	299	18	public	public	ADJ
easat-7760	299	19	institutions	institution	NOUN
easat-7760	299	20	,	,	PUNCT
easat-7760	299	21	is	be	AUX
easat-7760	299	22	essential	essential	ADJ
easat-7760	299	23	for	for	ADP
easat-7760	299	24	increasing	increase	VERB
easat-7760	299	25	business	business	NOUN
easat-7760	299	26	confidence	confidence	NOUN
easat-7760	299	27	in	in	ADP
easat-7760	299	28	the	the	DET
easat-7760	299	29	tax	tax	NOUN
easat-7760	299	30	system	system	NOUN
easat-7760	299	31	.	.	PUNCT
easat-7760	300	1	this	this	PRON
easat-7760	300	2	requires	require	VERB
easat-7760	300	3	deep	deep	ADJ
easat-7760	300	4	and	and	CCONJ
easat-7760	300	5	sustainable	sustainable	ADJ
easat-7760	300	6	reforms	reform	NOUN
easat-7760	300	7	in	in	ADP
easat-7760	300	8	inspection	inspection	NOUN
easat-7760	300	9	and	and	CCONJ
easat-7760	300	10	monitoring	monitoring	NOUN
easat-7760	300	11	procedures	procedure	NOUN
easat-7760	300	12	to	to	PART
easat-7760	300	13	minimize	minimize	VERB
easat-7760	300	14	cases	case	NOUN
easat-7760	300	15	of	of	ADP
easat-7760	300	16	corruption	corruption	NOUN
easat-7760	300	17	and	and	CCONJ
easat-7760	300	18	encourage	encourage	VERB
easat-7760	300	19	a	a	DET
easat-7760	300	20	fairer	fair	ADJ
easat-7760	300	21	competitive	competitive	ADJ
easat-7760	300	22	environment	environment	NOUN
easat-7760	300	23	.	.	PUNCT
easat-7760	301	1	establishing	establish	VERB
easat-7760	301	2	appropriate	appropriate	ADJ
easat-7760	301	3	mechanisms	mechanism	NOUN
easat-7760	301	4	for	for	ADP
easat-7760	301	5	reporting	reporting	NOUN
easat-7760	301	6	anomalies	anomaly	NOUN
easat-7760	301	7	and	and	CCONJ
easat-7760	301	8	promoting	promote	VERB
easat-7760	301	9	institutional	institutional	ADJ
easat-7760	301	10	accountability	accountability	NOUN
easat-7760	301	11	are	be	AUX
easat-7760	301	12	essential	essential	ADJ
easat-7760	301	13	steps	step	NOUN
easat-7760	301	14	in	in	ADP
easat-7760	301	15	this	this	DET
easat-7760	301	16	process	process	NOUN
easat-7760	301	17	.	.	PUNCT
easat-7760	302	1	favorable	favorable	ADJ
easat-7760	302	2	policies	policy	NOUN
easat-7760	302	3	for	for	ADP
easat-7760	302	4	small	small	ADJ
easat-7760	302	5	and	and	CCONJ
easat-7760	302	6	medium	medium	ADJ
easat-7760	302	7	-	-	PUNCT
easat-7760	302	8	sized	sized	ADJ
easat-7760	302	9	businesses	business	NOUN
easat-7760	302	10	should	should	AUX
easat-7760	302	11	be	be	AUX
easat-7760	302	12	implemented	implement	VERB
easat-7760	302	13	to	to	PART
easat-7760	302	14	encourage	encourage	VERB
easat-7760	302	15	their	their	PRON
easat-7760	302	16	formalization	formalization	NOUN
easat-7760	302	17	.	.	PUNCT
easat-7760	303	1	this	this	PRON
easat-7760	303	2	can	can	AUX
easat-7760	303	3	be	be	AUX
easat-7760	303	4	achieved	achieve	VERB
easat-7760	303	5	by	by	ADP
easat-7760	303	6	reducing	reduce	VERB
easat-7760	303	7	registration	registration	NOUN
easat-7760	303	8	costs	cost	NOUN
easat-7760	303	9	and	and	CCONJ
easat-7760	303	10	improving	improve	VERB
easat-7760	303	11	access	access	NOUN
easat-7760	303	12	to	to	ADP
easat-7760	303	13	finance	finance	NOUN
easat-7760	303	14	for	for	ADP
easat-7760	303	15	those	those	DET
easat-7760	303	16	enterprises	enterprise	NOUN
easat-7760	303	17	that	that	PRON
easat-7760	303	18	decide	decide	VERB
easat-7760	303	19	to	to	PART
easat-7760	303	20	operate	operate	VERB
easat-7760	303	21	in	in	ADP
easat-7760	303	22	accordance	accordance	NOUN
easat-7760	303	23	with	with	ADP
easat-7760	303	24	the	the	DET
easat-7760	303	25	law	law	NOUN
easat-7760	303	26	.	.	PUNCT
easat-7760	304	1	such	such	DET
easat-7760	304	2	a	a	DET
easat-7760	304	3	strategy	strategy	NOUN
easat-7760	304	4	would	would	AUX
easat-7760	304	5	help	help	VERB
easat-7760	304	6	reduce	reduce	VERB
easat-7760	304	7	informality	informality	NOUN
easat-7760	304	8	and	and	CCONJ
easat-7760	304	9	increase	increase	VERB
easat-7760	304	10	fair	fair	ADJ
easat-7760	304	11	competition	competition	NOUN
easat-7760	304	12	in	in	ADP
easat-7760	304	13	the	the	DET
easat-7760	304	14	market	market	NOUN
easat-7760	304	15	.	.	PUNCT
easat-7760	305	1	we	we	PRON
easat-7760	305	2	need	need	VERB
easat-7760	305	3	to	to	PART
easat-7760	305	4	promote	promote	VERB
easat-7760	305	5	the	the	DET
easat-7760	305	6	use	use	NOUN
easat-7760	305	7	of	of	ADP
easat-7760	305	8	electronic	electronic	ADJ
easat-7760	305	9	payments	payment	NOUN
easat-7760	305	10	to	to	PART
easat-7760	305	11	combat	combat	VERB
easat-7760	305	12	the	the	DET
easat-7760	305	13	informal	informal	ADJ
easat-7760	305	14	economy	economy	NOUN
easat-7760	305	15	.	.	PUNCT
easat-7760	306	1	this	this	PRON
easat-7760	306	2	can	can	AUX
easat-7760	306	3	be	be	AUX
easat-7760	306	4	achieved	achieve	VERB
easat-7760	306	5	through	through	ADP
easat-7760	306	6	policies	policy	NOUN
easat-7760	306	7	that	that	PRON
easat-7760	306	8	encourage	encourage	VERB
easat-7760	306	9	the	the	DET
easat-7760	306	10	formalization	formalization	NOUN
easat-7760	306	11	of	of	ADP
easat-7760	306	12	financial	financial	ADJ
easat-7760	306	13	transactions	transaction	NOUN
easat-7760	306	14	,	,	PUNCT
easat-7760	306	15	facilitating	facilitate	VERB
easat-7760	306	16	the	the	DET
easat-7760	306	17	monitoring	monitoring	NOUN
easat-7760	306	18	of	of	ADP
easat-7760	306	19	economic	economic	ADJ
easat-7760	306	20	activities	activity	NOUN
easat-7760	306	21	and	and	CCONJ
easat-7760	306	22	increasing	increase	VERB
easat-7760	306	23	formality	formality	NOUN
easat-7760	306	24	in	in	ADP
easat-7760	306	25	the	the	DET
easat-7760	306	26	economy	economy	NOUN
easat-7760	306	27	.	.	PUNCT
easat-7760	307	1	such	such	DET
easat-7760	307	2	a	a	DET
easat-7760	307	3	structure	structure	NOUN
easat-7760	307	4	would	would	AUX
easat-7760	307	5	148	148	NUM
easat-7760	307	6	edelweiss	edelweiss	PROPN
easat-7760	307	7	applied	apply	VERB
easat-7760	307	8	science	science	NOUN
easat-7760	307	9	and	and	CCONJ
easat-7760	307	10	technology	technology	NOUN
easat-7760	307	11	issn	issn	PROPN
easat-7760	307	12	:	:	PUNCT
easat-7760	307	13	2576	2576	NUM
easat-7760	307	14	-	-	SYM
easat-7760	307	15	8484	8484	NUM
easat-7760	307	16	vol	vol	NOUN
easat-7760	307	17	.	.	PROPN
easat-7760	308	1	9	9	NUM
easat-7760	308	2	,	,	PUNCT
easat-7760	308	3	no	no	INTJ
easat-7760	308	4	.	.	NOUN
easat-7760	309	1	6	6	NUM
easat-7760	309	2	:	:	SYM
easat-7760	309	3	135	135	NUM
easat-7760	309	4	-	-	SYM
easat-7760	309	5	149	149	NUM
easat-7760	309	6	,	,	PUNCT
easat-7760	309	7	2025	2025	NUM
easat-7760	309	8	doi	doi	NOUN
easat-7760	309	9	:	:	PUNCT
easat-7760	309	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	309	11	©	©	PROPN
easat-7760	309	12	2025	2025	NUM
easat-7760	309	13	by	by	ADP
easat-7760	309	14	the	the	DET
easat-7760	309	15	authors	author	NOUN
easat-7760	309	16	;	;	PUNCT
easat-7760	309	17	licensee	licensee	PROPN
easat-7760	309	18	learning	learn	VERB
easat-7760	309	19	gate	gate	NOUN
easat-7760	309	20	contribute	contribute	VERB
easat-7760	309	21	to	to	ADP
easat-7760	309	22	increasing	increase	VERB
easat-7760	309	23	transparency	transparency	NOUN
easat-7760	309	24	and	and	CCONJ
easat-7760	309	25	helping	help	VERB
easat-7760	309	26	institutions	institution	NOUN
easat-7760	309	27	collect	collect	VERB
easat-7760	309	28	accurate	accurate	ADJ
easat-7760	309	29	data	datum	NOUN
easat-7760	309	30	on	on	ADP
easat-7760	309	31	economic	economic	ADJ
easat-7760	309	32	activities	activity	NOUN
easat-7760	309	33	.	.	PUNCT
easat-7760	310	1	strengthening	strengthen	VERB
easat-7760	310	2	cooperation	cooperation	NOUN
easat-7760	310	3	between	between	ADP
easat-7760	310	4	the	the	DET
easat-7760	310	5	private	private	ADJ
easat-7760	310	6	sector	sector	NOUN
easat-7760	310	7	and	and	CCONJ
easat-7760	310	8	public	public	ADJ
easat-7760	310	9	institutions	institution	NOUN
easat-7760	310	10	.	.	PUNCT
easat-7760	311	1	organizing	organize	VERB
easat-7760	311	2	seminars	seminar	NOUN
easat-7760	311	3	and	and	CCONJ
easat-7760	311	4	trainings	training	NOUN
easat-7760	311	5	to	to	PART
easat-7760	311	6	raise	raise	VERB
easat-7760	311	7	awareness	awareness	NOUN
easat-7760	311	8	on	on	ADP
easat-7760	311	9	the	the	DET
easat-7760	311	10	benefits	benefit	NOUN
easat-7760	311	11	of	of	ADP
easat-7760	311	12	formalization	formalization	NOUN
easat-7760	311	13	is	be	AUX
easat-7760	311	14	an	an	DET
easat-7760	311	15	important	important	ADJ
easat-7760	311	16	step	step	NOUN
easat-7760	311	17	towards	towards	ADP
easat-7760	311	18	improving	improve	VERB
easat-7760	311	19	tax	tax	NOUN
easat-7760	311	20	compliance	compliance	NOUN
easat-7760	311	21	.	.	PUNCT
easat-7760	312	1	raising	raise	VERB
easat-7760	312	2	awareness	awareness	NOUN
easat-7760	312	3	about	about	ADP
easat-7760	312	4	the	the	DET
easat-7760	312	5	importance	importance	NOUN
easat-7760	312	6	of	of	ADP
easat-7760	312	7	vat	vat	NOUN
easat-7760	312	8	and	and	CCONJ
easat-7760	312	9	the	the	DET
easat-7760	312	10	benefits	benefit	NOUN
easat-7760	312	11	of	of	ADP
easat-7760	312	12	the	the	DET
easat-7760	312	13	tax	tax	NOUN
easat-7760	312	14	system	system	NOUN
easat-7760	312	15	are	be	AUX
easat-7760	312	16	key	key	ADJ
easat-7760	312	17	factors	factor	NOUN
easat-7760	312	18	in	in	ADP
easat-7760	312	19	promoting	promote	VERB
easat-7760	312	20	a	a	DET
easat-7760	312	21	more	more	ADV
easat-7760	312	22	sustainable	sustainable	ADJ
easat-7760	312	23	and	and	CCONJ
easat-7760	312	24	fair	fair	ADJ
easat-7760	312	25	environment	environment	NOUN
easat-7760	312	26	for	for	ADP
easat-7760	312	27	all	all	DET
easat-7760	312	28	economic	economic	ADJ
easat-7760	312	29	actors	actor	NOUN
easat-7760	312	30	.	.	PUNCT
easat-7760	313	1	6.1	6.1	NUM
easat-7760	313	2	.	.	PUNCT
easat-7760	313	3	enhance	enhance	VERB
easat-7760	313	4	interagency	interagency	NOUN
easat-7760	313	5	coordination	coordination	NOUN
easat-7760	313	6	for	for	ADP
easat-7760	313	7	inspections	inspection	NOUN
easat-7760	313	8	as	as	SCONJ
easat-7760	313	9	the	the	DET
easat-7760	313	10	study	study	NOUN
easat-7760	313	11	indicates	indicate	VERB
easat-7760	313	12	,	,	PUNCT
easat-7760	313	13	the	the	DET
easat-7760	313	14	lack	lack	NOUN
easat-7760	313	15	of	of	ADP
easat-7760	313	16	coordination	coordination	NOUN
easat-7760	313	17	among	among	ADP
easat-7760	313	18	inspection	inspection	NOUN
easat-7760	313	19	bodies	body	NOUN
easat-7760	313	20	increases	increase	VERB
easat-7760	313	21	the	the	DET
easat-7760	313	22	burden	burden	NOUN
easat-7760	313	23	on	on	ADP
easat-7760	313	24	businesses	business	NOUN
easat-7760	313	25	.	.	PUNCT
easat-7760	314	1	establishing	establish	VERB
easat-7760	314	2	a	a	DET
easat-7760	314	3	centralized	centralized	ADJ
easat-7760	314	4	inspection	inspection	NOUN
easat-7760	314	5	framework	framework	NOUN
easat-7760	314	6	and	and	CCONJ
easat-7760	314	7	using	use	VERB
easat-7760	314	8	data	data	NOUN
easat-7760	314	9	-	-	PUNCT
easat-7760	314	10	sharing	sharing	NOUN
easat-7760	314	11	among	among	ADP
easat-7760	314	12	institutions	institution	NOUN
easat-7760	314	13	can	can	AUX
easat-7760	314	14	minimize	minimize	VERB
easat-7760	314	15	redundant	redundant	ADJ
easat-7760	314	16	audits	audits	NOUN
easat-7760	314	17	and	and	CCONJ
easat-7760	314	18	increase	increase	VERB
easat-7760	314	19	transparency	transparency	NOUN
easat-7760	314	20	.	.	PUNCT
easat-7760	315	1	6.2	6.2	NUM
easat-7760	315	2	.	.	PUNCT
easat-7760	316	1	strengthen	strengthen	VERB
easat-7760	316	2	local	local	ADJ
easat-7760	316	3	governance	governance	NOUN
easat-7760	316	4	and	and	CCONJ
easat-7760	316	5	decentralized	decentralize	VERB
easat-7760	316	6	tax	tax	NOUN
easat-7760	316	7	collection	collection	NOUN
easat-7760	316	8	empowering	empower	VERB
easat-7760	316	9	municipalities	municipality	NOUN
easat-7760	316	10	to	to	PART
easat-7760	316	11	play	play	VERB
easat-7760	316	12	a	a	DET
easat-7760	316	13	more	more	ADV
easat-7760	316	14	active	active	ADJ
easat-7760	316	15	role	role	NOUN
easat-7760	316	16	in	in	ADP
easat-7760	316	17	vat	vat	NOUN
easat-7760	316	18	monitoring	monitoring	NOUN
easat-7760	316	19	and	and	CCONJ
easat-7760	316	20	business	business	NOUN
easat-7760	316	21	registration	registration	NOUN
easat-7760	316	22	,	,	PUNCT
easat-7760	316	23	while	while	SCONJ
easat-7760	316	24	ensuring	ensure	VERB
easat-7760	316	25	oversight	oversight	NOUN
easat-7760	316	26	,	,	PUNCT
easat-7760	316	27	could	could	AUX
easat-7760	316	28	improve	improve	VERB
easat-7760	316	29	tax	tax	NOUN
easat-7760	316	30	coverage	coverage	NOUN
easat-7760	316	31	and	and	CCONJ
easat-7760	316	32	encourage	encourage	VERB
easat-7760	316	33	community	community	NOUN
easat-7760	316	34	-	-	PUNCT
easat-7760	316	35	level	level	NOUN
easat-7760	316	36	engagement	engagement	NOUN
easat-7760	316	37	in	in	ADP
easat-7760	316	38	formalization	formalization	NOUN
easat-7760	316	39	efforts	effort	NOUN
easat-7760	316	40	.	.	PUNCT
easat-7760	317	1	6.3	6.3	NUM
easat-7760	317	2	.	.	PUNCT
easat-7760	317	3	invest	invest	VERB
easat-7760	317	4	in	in	ADP
easat-7760	317	5	digital	digital	ADJ
easat-7760	317	6	tax	tax	NOUN
easat-7760	317	7	infrastructure	infrastructure	NOUN
easat-7760	317	8	to	to	PART
easat-7760	317	9	combat	combat	VERB
easat-7760	317	10	informality	informality	NOUN
easat-7760	317	11	effectively	effectively	ADV
easat-7760	317	12	,	,	PUNCT
easat-7760	317	13	kosovo	kosovo	PROPN
easat-7760	317	14	’s	’s	PART
easat-7760	317	15	government	government	NOUN
easat-7760	317	16	should	should	AUX
easat-7760	317	17	prioritize	prioritize	VERB
easat-7760	317	18	investments	investment	NOUN
easat-7760	317	19	in	in	ADP
easat-7760	317	20	digital	digital	ADJ
easat-7760	317	21	platforms	platform	NOUN
easat-7760	317	22	for	for	ADP
easat-7760	317	23	vat	vat	NOUN
easat-7760	317	24	registration	registration	NOUN
easat-7760	317	25	,	,	PUNCT
easat-7760	317	26	invoicing	invoicing	NOUN
easat-7760	317	27	,	,	PUNCT
easat-7760	317	28	and	and	CCONJ
easat-7760	317	29	reporting	report	VERB
easat-7760	317	30	.	.	PUNCT
easat-7760	318	1	implementing	implement	VERB
easat-7760	318	2	user	user	NOUN
easat-7760	318	3	-	-	PUNCT
easat-7760	318	4	friendly	friendly	ADJ
easat-7760	318	5	e	e	ADJ
easat-7760	318	6	-	-	NOUN
easat-7760	318	7	tax	tax	NOUN
easat-7760	318	8	systems	system	NOUN
easat-7760	318	9	can	can	AUX
easat-7760	318	10	reduce	reduce	VERB
easat-7760	318	11	human	human	ADJ
easat-7760	318	12	error	error	NOUN
easat-7760	318	13	,	,	PUNCT
easat-7760	318	14	discourage	discourage	VERB
easat-7760	318	15	corruption	corruption	NOUN
easat-7760	318	16	,	,	PUNCT
easat-7760	318	17	and	and	CCONJ
easat-7760	318	18	make	make	VERB
easat-7760	318	19	compliance	compliance	NOUN
easat-7760	318	20	easier	easy	ADJ
easat-7760	318	21	for	for	ADP
easat-7760	318	22	businesses	business	NOUN
easat-7760	318	23	of	of	ADP
easat-7760	318	24	all	all	DET
easat-7760	318	25	sizes	size	NOUN
easat-7760	318	26	.	.	PUNCT
easat-7760	319	1	clarification	clarification	NOUN
easat-7760	319	2	of	of	ADP
easat-7760	319	3	tax	tax	NOUN
easat-7760	319	4	laws	law	NOUN
easat-7760	319	5	and	and	CCONJ
easat-7760	319	6	their	their	PRON
easat-7760	319	7	stronger	strong	ADJ
easat-7760	319	8	implementation	implementation	NOUN
easat-7760	319	9	are	be	AUX
easat-7760	319	10	necessary	necessary	ADJ
easat-7760	319	11	to	to	PART
easat-7760	319	12	achieve	achieve	VERB
easat-7760	319	13	sustainable	sustainable	ADJ
easat-7760	319	14	results	result	NOUN
easat-7760	319	15	in	in	ADP
easat-7760	319	16	the	the	DET
easat-7760	319	17	fight	fight	NOUN
easat-7760	319	18	against	against	ADP
easat-7760	319	19	economic	economic	ADJ
easat-7760	319	20	informality	informality	NOUN
easat-7760	319	21	.	.	PUNCT
easat-7760	320	1	creating	create	VERB
easat-7760	320	2	a	a	DET
easat-7760	320	3	clear	clear	ADJ
easat-7760	320	4	and	and	CCONJ
easat-7760	320	5	strong	strong	ADJ
easat-7760	320	6	legal	legal	ADJ
easat-7760	320	7	framework	framework	NOUN
easat-7760	320	8	for	for	ADP
easat-7760	320	9	vat	vat	NOUN
easat-7760	320	10	is	be	AUX
easat-7760	320	11	necessary	necessary	ADJ
easat-7760	320	12	to	to	PART
easat-7760	320	13	eliminate	eliminate	VERB
easat-7760	320	14	tax	tax	NOUN
easat-7760	320	15	avoidance	avoidance	NOUN
easat-7760	320	16	practices	practice	NOUN
easat-7760	320	17	and	and	CCONJ
easat-7760	320	18	increase	increase	VERB
easat-7760	320	19	budget	budget	NOUN
easat-7760	320	20	revenues	revenue	NOUN
easat-7760	320	21	.	.	PUNCT
easat-7760	321	1	such	such	DET
easat-7760	321	2	a	a	DET
easat-7760	321	3	framework	framework	NOUN
easat-7760	321	4	would	would	AUX
easat-7760	321	5	contribute	contribute	VERB
easat-7760	321	6	to	to	ADP
easat-7760	321	7	creating	create	VERB
easat-7760	321	8	a	a	DET
easat-7760	321	9	more	more	ADV
easat-7760	321	10	trustworthy	trustworthy	ADJ
easat-7760	321	11	environment	environment	NOUN
easat-7760	321	12	for	for	ADP
easat-7760	321	13	investors	investor	NOUN
easat-7760	321	14	and	and	CCONJ
easat-7760	321	15	would	would	AUX
easat-7760	321	16	help	help	VERB
easat-7760	321	17	strengthen	strengthen	VERB
easat-7760	321	18	the	the	DET
easat-7760	321	19	legitimacy	legitimacy	NOUN
easat-7760	321	20	of	of	ADP
easat-7760	321	21	the	the	DET
easat-7760	321	22	tax	tax	NOUN
easat-7760	321	23	system	system	NOUN
easat-7760	321	24	.	.	PUNCT
easat-7760	322	1	transparency	transparency	NOUN
easat-7760	322	2	:	:	PUNCT
easat-7760	322	3	the	the	DET
easat-7760	322	4	authors	author	NOUN
easat-7760	322	5	confirm	confirm	VERB
easat-7760	322	6	that	that	SCONJ
easat-7760	322	7	the	the	DET
easat-7760	322	8	manuscript	manuscript	NOUN
easat-7760	322	9	is	be	AUX
easat-7760	322	10	an	an	DET
easat-7760	322	11	honest	honest	ADJ
easat-7760	322	12	,	,	PUNCT
easat-7760	322	13	accurate	accurate	ADJ
easat-7760	322	14	,	,	PUNCT
easat-7760	322	15	and	and	CCONJ
easat-7760	322	16	transparent	transparent	ADJ
easat-7760	322	17	account	account	NOUN
easat-7760	322	18	of	of	ADP
easat-7760	322	19	the	the	DET
easat-7760	322	20	study	study	NOUN
easat-7760	322	21	;	;	PUNCT
easat-7760	322	22	that	that	SCONJ
easat-7760	322	23	no	no	DET
easat-7760	322	24	vital	vital	ADJ
easat-7760	322	25	features	feature	NOUN
easat-7760	322	26	of	of	ADP
easat-7760	322	27	the	the	DET
easat-7760	322	28	study	study	NOUN
easat-7760	322	29	have	have	AUX
easat-7760	322	30	been	be	AUX
easat-7760	322	31	omitted	omit	VERB
easat-7760	322	32	;	;	PUNCT
easat-7760	322	33	and	and	CCONJ
easat-7760	322	34	that	that	SCONJ
easat-7760	322	35	any	any	DET
easat-7760	322	36	discrepancies	discrepancy	NOUN
easat-7760	322	37	from	from	ADP
easat-7760	322	38	the	the	DET
easat-7760	322	39	study	study	NOUN
easat-7760	322	40	as	as	SCONJ
easat-7760	322	41	planned	plan	VERB
easat-7760	322	42	have	have	AUX
easat-7760	322	43	been	be	AUX
easat-7760	322	44	explained	explain	VERB
easat-7760	322	45	.	.	PUNCT
easat-7760	323	1	this	this	DET
easat-7760	323	2	study	study	NOUN
easat-7760	323	3	followed	follow	VERB
easat-7760	323	4	all	all	DET
easat-7760	323	5	ethical	ethical	ADJ
easat-7760	323	6	practices	practice	NOUN
easat-7760	323	7	during	during	ADP
easat-7760	323	8	writing	writing	NOUN
easat-7760	323	9	.	.	PUNCT
easat-7760	324	1	copyright	copyright	NOUN
easat-7760	324	2	:	:	PUNCT
easat-7760	324	3	©	©	PROPN
easat-7760	324	4	2025	2025	NUM
easat-7760	324	5	by	by	ADP
easat-7760	324	6	the	the	DET
easat-7760	324	7	authors	author	NOUN
easat-7760	324	8	.	.	PUNCT
easat-7760	325	1	this	this	DET
easat-7760	325	2	open	open	ADJ
easat-7760	325	3	-	-	PUNCT
easat-7760	325	4	access	access	NOUN
easat-7760	325	5	article	article	NOUN
easat-7760	325	6	is	be	AUX
easat-7760	325	7	distributed	distribute	VERB
easat-7760	325	8	under	under	ADP
easat-7760	325	9	the	the	DET
easat-7760	325	10	terms	term	NOUN
easat-7760	325	11	and	and	CCONJ
easat-7760	325	12	conditions	condition	NOUN
easat-7760	325	13	of	of	ADP
easat-7760	325	14	the	the	DET
easat-7760	325	15	creative	creative	ADJ
easat-7760	325	16	commons	common	NOUN
easat-7760	325	17	attribution	attribution	NOUN
easat-7760	325	18	(	(	PUNCT
easat-7760	325	19	cc	cc	NOUN
easat-7760	325	20	by	by	ADP
easat-7760	325	21	)	)	PUNCT
easat-7760	325	22	license	license	NOUN
easat-7760	325	23	(	(	PUNCT
easat-7760	325	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7760	325	25	)	)	PUNCT
easat-7760	325	26	.	.	PUNCT
easat-7760	326	1	references	reference	NOUN
easat-7760	326	2	[	[	X
easat-7760	326	3	1	1	NUM
easat-7760	326	4	]	]	PUNCT
easat-7760	326	5	m.	m.	NOUN
easat-7760	326	6	keen	keen	ADJ
easat-7760	326	7	,	,	PUNCT
easat-7760	326	8	vat	vat	NOUN
easat-7760	326	9	,	,	PUNCT
easat-7760	326	10	tariffs	tariff	NOUN
easat-7760	326	11	,	,	PUNCT
easat-7760	326	12	and	and	CCONJ
easat-7760	326	13	withholding	withholding	NOUN
easat-7760	326	14	:	:	PUNCT
easat-7760	326	15	border	border	NOUN
easat-7760	326	16	taxes	taxis	NOUN
easat-7760	326	17	and	and	CCONJ
easat-7760	326	18	informality	informality	NOUN
easat-7760	326	19	in	in	ADP
easat-7760	326	20	developing	develop	VERB
easat-7760	326	21	countries	country	NOUN
easat-7760	326	22	.	.	PUNCT
easat-7760	327	1	united	united	PROPN
easat-7760	327	2	states	states	PROPN
easat-7760	327	3	:	:	PUNCT
easat-7760	327	4	international	international	ADJ
easat-7760	327	5	monetary	monetary	ADJ
easat-7760	327	6	fund	fund	NOUN
easat-7760	327	7	,	,	PUNCT
easat-7760	327	8	2016	2016	NUM
easat-7760	327	9	.	.	PUNCT
easat-7760	328	1	[	[	X
easat-7760	328	2	2	2	X
easat-7760	328	3	]	]	X
easat-7760	328	4	g.	g.	PROPN
easat-7760	328	5	asllani	asllani	PROPN
easat-7760	328	6	and	and	CCONJ
easat-7760	328	7	b.	b.	PROPN
easat-7760	328	8	satovci	satovci	PROPN
easat-7760	328	9	,	,	PUNCT
easat-7760	328	10	"	"	PUNCT
easat-7760	328	11	impact	impact	NOUN
easat-7760	328	12	of	of	ADP
easat-7760	328	13	change	change	NOUN
easat-7760	328	14	in	in	ADP
easat-7760	328	15	vat	vat	NOUN
easat-7760	328	16	in	in	ADP
easat-7760	328	17	kosovo	kosovo	PROPN
easat-7760	328	18	and	and	CCONJ
easat-7760	328	19	his	his	PRON
easat-7760	328	20	effect	effect	NOUN
easat-7760	328	21	in	in	ADP
easat-7760	328	22	economic	economic	ADJ
easat-7760	328	23	development	development	NOUN
easat-7760	328	24	(	(	PUNCT
easat-7760	328	25	2013	2013	NUM
easat-7760	328	26	-	-	SYM
easat-7760	328	27	2016	2016	NUM
easat-7760	328	28	)	)	PUNCT
easat-7760	328	29	,	,	PUNCT
easat-7760	328	30	"	"	PUNCT
easat-7760	328	31	euroeconomica	euroeconomica	PROPN
easat-7760	328	32	,	,	PUNCT
easat-7760	328	33	vol	vol	NOUN
easat-7760	328	34	.	.	PROPN
easat-7760	329	1	37	37	NUM
easat-7760	329	2	,	,	PUNCT
easat-7760	329	3	no	no	INTJ
easat-7760	329	4	.	.	NOUN
easat-7760	329	5	1	1	NUM
easat-7760	329	6	,	,	PUNCT
easat-7760	329	7	pp	pp	ADJ
easat-7760	329	8	.	.	PUNCT
easat-7760	330	1	126	126	NUM
easat-7760	330	2	-	-	SYM
easat-7760	330	3	137	137	NUM
easat-7760	330	4	,	,	PUNCT
easat-7760	330	5	2018	2018	NUM
easat-7760	330	6	.	.	PUNCT
easat-7760	331	1	[	[	X
easat-7760	331	2	3	3	X
easat-7760	331	3	]	]	X
easat-7760	331	4	international	international	ADJ
easat-7760	331	5	monetary	monetary	ADJ
easat-7760	331	6	fund	fund	PROPN
easat-7760	331	7	,	,	PUNCT
easat-7760	331	8	kosovo	kosovo	PROPN
easat-7760	331	9	:	:	PUNCT
easat-7760	331	10	tax	tax	NOUN
easat-7760	331	11	revenue	revenue	NOUN
easat-7760	331	12	growth	growth	NOUN
easat-7760	331	13	and	and	CCONJ
easat-7760	331	14	formalization	formalization	NOUN
easat-7760	331	15	.	.	PUNCT
easat-7760	332	1	united	united	PROPN
easat-7760	332	2	states	states	PROPN
easat-7760	332	3	:	:	PUNCT
easat-7760	332	4	international	international	ADJ
easat-7760	332	5	monetary	monetary	ADJ
easat-7760	332	6	fund	fund	NOUN
easat-7760	332	7	,	,	PUNCT
easat-7760	332	8	2023	2023	NUM
easat-7760	332	9	.	.	PUNCT
easat-7760	333	1	[	[	X
easat-7760	333	2	4	4	X
easat-7760	333	3	]	]	PUNCT
easat-7760	333	4	p.	p.	NOUN
easat-7760	333	5	bachas	bachas	PROPN
easat-7760	333	6	,	,	PUNCT
easat-7760	333	7	l.	l.	PROPN
easat-7760	333	8	gadenne	gadenne	PROPN
easat-7760	333	9	,	,	PUNCT
easat-7760	333	10	and	and	CCONJ
easat-7760	333	11	a.	a.	PROPN
easat-7760	333	12	jensen	jensen	PROPN
easat-7760	333	13	,	,	PUNCT
easat-7760	333	14	"	"	PUNCT
easat-7760	333	15	informality	informality	NOUN
easat-7760	333	16	,	,	PUNCT
easat-7760	333	17	consumption	consumption	NOUN
easat-7760	333	18	taxes	taxis	NOUN
easat-7760	333	19	,	,	PUNCT
easat-7760	333	20	and	and	CCONJ
easat-7760	333	21	redistribution	redistribution	NOUN
easat-7760	333	22	,	,	PUNCT
easat-7760	333	23	"	"	PUNCT
easat-7760	333	24	review	review	NOUN
easat-7760	333	25	of	of	ADP
easat-7760	333	26	economic	economic	ADJ
easat-7760	333	27	studies	study	NOUN
easat-7760	333	28	,	,	PUNCT
easat-7760	333	29	vol	vol	NOUN
easat-7760	333	30	.	.	PROPN
easat-7760	333	31	91	91	NUM
easat-7760	333	32	,	,	PUNCT
easat-7760	333	33	no	no	INTJ
easat-7760	333	34	.	.	NOUN
easat-7760	333	35	5	5	NUM
easat-7760	333	36	,	,	PUNCT
easat-7760	333	37	pp	pp	ADJ
easat-7760	333	38	.	.	PUNCT
easat-7760	334	1	2604	2604	NUM
easat-7760	334	2	-	-	SYM
easat-7760	334	3	2634	2634	NUM
easat-7760	334	4	,	,	PUNCT
easat-7760	334	5	2024	2024	NUM
easat-7760	334	6	.	.	PUNCT
easat-7760	335	1	[	[	X
easat-7760	335	2	5	5	NUM
easat-7760	335	3	]	]	X
easat-7760	335	4	oecd	oecd	PROPN
easat-7760	335	5	,	,	PUNCT
easat-7760	335	6	addressing	address	VERB
easat-7760	335	7	tax	tax	NOUN
easat-7760	335	8	challenges	challenge	NOUN
easat-7760	335	9	of	of	ADP
easat-7760	335	10	the	the	DET
easat-7760	335	11	informal	informal	ADJ
easat-7760	335	12	economy	economy	NOUN
easat-7760	335	13	:	:	PUNCT
easat-7760	335	14	lessons	lesson	NOUN
easat-7760	335	15	from	from	ADP
easat-7760	335	16	international	international	ADJ
easat-7760	335	17	experience	experience	NOUN
easat-7760	335	18	.	.	PUNCT
easat-7760	336	1	united	united	PROPN
easat-7760	336	2	states	states	PROPN
easat-7760	336	3	:	:	PUNCT
easat-7760	336	4	oecd	oecd	PROPN
easat-7760	336	5	,	,	PUNCT
easat-7760	336	6	2021	2021	NUM
easat-7760	336	7	.	.	PUNCT
easat-7760	337	1	[	[	X
easat-7760	337	2	6	6	NUM
easat-7760	337	3	]	]	X
easat-7760	337	4	revistia	revistia	PROPN
easat-7760	337	5	,	,	PUNCT
easat-7760	337	6	"	"	PUNCT
easat-7760	337	7	development	development	NOUN
easat-7760	337	8	of	of	ADP
easat-7760	337	9	vat	vat	NOUN
easat-7760	337	10	in	in	ADP
easat-7760	337	11	kosovo	kosovo	PROPN
easat-7760	337	12	–	–	PUNCT
easat-7760	337	13	comparative	comparative	ADJ
easat-7760	337	14	and	and	CCONJ
easat-7760	337	15	research	research	NOUN
easat-7760	337	16	aspects	aspect	NOUN
easat-7760	337	17	,	,	PUNCT
easat-7760	337	18	"	"	PUNCT
easat-7760	337	19	european	european	ADJ
easat-7760	337	20	journal	journal	NOUN
easat-7760	337	21	of	of	ADP
easat-7760	337	22	marketing	marketing	NOUN
easat-7760	337	23	and	and	CCONJ
easat-7760	337	24	economics	economic	NOUN
easat-7760	337	25	,	,	PUNCT
easat-7760	337	26	vol	vol	NOUN
easat-7760	337	27	.	.	PROPN
easat-7760	337	28	1	1	NUM
easat-7760	337	29	,	,	PUNCT
easat-7760	337	30	no	no	INTJ
easat-7760	337	31	.	.	NOUN
easat-7760	337	32	3	3	NUM
easat-7760	337	33	,	,	PUNCT
easat-7760	337	34	pp	pp	ADJ
easat-7760	337	35	.	.	PUNCT
easat-7760	338	1	102	102	NUM
easat-7760	338	2	-	-	SYM
easat-7760	338	3	109	109	NUM
easat-7760	338	4	,	,	PUNCT
easat-7760	338	5	2017	2017	NUM
easat-7760	338	6	.	.	PUNCT
easat-7760	339	1	[	[	X
easat-7760	339	2	7	7	X
easat-7760	339	3	]	]	X
easat-7760	339	4	e.	e.	PROPN
easat-7760	339	5	toder	toder	PROPN
easat-7760	339	6	,	,	PUNCT
easat-7760	339	7	"	"	PUNCT
easat-7760	339	8	what	what	PRON
easat-7760	339	9	impairs	impair	VERB
easat-7760	339	10	the	the	DET
easat-7760	339	11	money	money	NOUN
easat-7760	339	12	machine	machine	NOUN
easat-7760	339	13	of	of	ADP
easat-7760	339	14	vat	vat	NOUN
easat-7760	339	15	in	in	ADP
easat-7760	339	16	developing	develop	VERB
easat-7760	339	17	countries	country	NOUN
easat-7760	339	18	?	?	PUNCT
easat-7760	339	19	,	,	PUNCT
easat-7760	339	20	"	"	PUNCT
easat-7760	339	21	australian	australian	ADJ
easat-7760	339	22	tax	tax	NOUN
easat-7760	339	23	policy	policy	NOUN
easat-7760	339	24	journal	journal	NOUN
easat-7760	339	25	,	,	PUNCT
easat-7760	339	26	vol	vol	NOUN
easat-7760	339	27	.	.	PROPN
easat-7760	339	28	12	12	NUM
easat-7760	339	29	,	,	PUNCT
easat-7760	339	30	no	no	INTJ
easat-7760	339	31	.	.	NOUN
easat-7760	339	32	3	3	NUM
easat-7760	339	33	,	,	PUNCT
easat-7760	339	34	pp	pp	ADJ
easat-7760	339	35	.	.	PUNCT
easat-7760	340	1	45	45	NUM
easat-7760	340	2	-	-	SYM
easat-7760	340	3	67	67	NUM
easat-7760	340	4	,	,	PUNCT
easat-7760	340	5	2017	2017	NUM
easat-7760	340	6	.	.	PUNCT
easat-7760	341	1	[	[	X
easat-7760	341	2	8	8	NUM
easat-7760	341	3	]	]	X
easat-7760	341	4	c.	c.	PROPN
easat-7760	341	5	fuest	fuest	NOUN
easat-7760	341	6	and	and	CCONJ
easat-7760	341	7	n.	n.	PROPN
easat-7760	341	8	riedel	riedel	PROPN
easat-7760	341	9	,	,	PUNCT
easat-7760	341	10	tax	tax	NOUN
easat-7760	341	11	evasion	evasion	NOUN
easat-7760	341	12	,	,	PUNCT
easat-7760	341	13	tax	tax	NOUN
easat-7760	341	14	avoidance	avoidance	NOUN
easat-7760	341	15	and	and	CCONJ
easat-7760	341	16	tax	tax	NOUN
easat-7760	341	17	expenditures	expenditure	NOUN
easat-7760	341	18	in	in	ADP
easat-7760	341	19	developing	develop	VERB
easat-7760	341	20	countries	country	NOUN
easat-7760	341	21	:	:	PUNCT
easat-7760	341	22	a	a	DET
easat-7760	341	23	review	review	NOUN
easat-7760	341	24	of	of	ADP
easat-7760	341	25	the	the	DET
easat-7760	341	26	literature	literature	NOUN
easat-7760	341	27	.	.	PUNCT
easat-7760	342	1	oxford	oxford	PROPN
easat-7760	342	2	:	:	PUNCT
easat-7760	342	3	oxford	oxford	PROPN
easat-7760	342	4	university	university	PROPN
easat-7760	342	5	centre	centre	NOUN
easat-7760	342	6	for	for	ADP
easat-7760	342	7	business	business	NOUN
easat-7760	342	8	taxation	taxation	NOUN
easat-7760	342	9	,	,	PUNCT
easat-7760	342	10	2009	2009	NUM
easat-7760	342	11	.	.	PUNCT
easat-7760	343	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7760	343	2	149	149	NUM
easat-7760	343	3	edelweiss	edelweiss	PROPN
easat-7760	343	4	applied	apply	VERB
easat-7760	343	5	science	science	NOUN
easat-7760	343	6	and	and	CCONJ
easat-7760	343	7	technology	technology	NOUN
easat-7760	343	8	issn	issn	PROPN
easat-7760	343	9	:	:	PUNCT
easat-7760	343	10	2576	2576	NUM
easat-7760	343	11	-	-	SYM
easat-7760	343	12	8484	8484	NUM
easat-7760	343	13	vol	vol	NOUN
easat-7760	343	14	.	.	PROPN
easat-7760	344	1	9	9	NUM
easat-7760	344	2	,	,	PUNCT
easat-7760	344	3	no	no	INTJ
easat-7760	344	4	.	.	NOUN
easat-7760	345	1	6	6	NUM
easat-7760	345	2	:	:	SYM
easat-7760	345	3	135	135	NUM
easat-7760	345	4	-	-	SYM
easat-7760	345	5	149	149	NUM
easat-7760	345	6	,	,	PUNCT
easat-7760	345	7	2025	2025	NUM
easat-7760	345	8	doi	doi	NOUN
easat-7760	345	9	:	:	PUNCT
easat-7760	345	10	10.55214/25768484.v9i6.7760	10.55214/25768484.v9i6.7760	NUM
easat-7760	345	11	©	©	PROPN
easat-7760	345	12	2025	2025	NUM
easat-7760	345	13	by	by	ADP
easat-7760	345	14	the	the	DET
easat-7760	345	15	authors	author	NOUN
easat-7760	345	16	;	;	PUNCT
easat-7760	345	17	licensee	licensee	PROPN
easat-7760	345	18	learning	learning	NOUN
easat-7760	345	19	gate	gate	NOUN
easat-7760	346	1	[	[	X
easat-7760	346	2	9	9	NUM
easat-7760	346	3	]	]	PUNCT
easat-7760	346	4	t.	t.	NOUN
easat-7760	346	5	shala	shala	NOUN
easat-7760	346	6	,	,	PUNCT
easat-7760	346	7	"	"	PUNCT
easat-7760	346	8	collection	collection	NOUN
easat-7760	346	9	of	of	ADP
easat-7760	346	10	vat	vat	NOUN
easat-7760	346	11	in	in	ADP
easat-7760	346	12	kosovo	kosovo	PROPN
easat-7760	346	13	and	and	CCONJ
easat-7760	346	14	its	its	PRON
easat-7760	346	15	effect	effect	NOUN
easat-7760	346	16	on	on	ADP
easat-7760	346	17	economic	economic	ADJ
easat-7760	346	18	growth	growth	NOUN
easat-7760	346	19	,	,	PUNCT
easat-7760	346	20	"	"	PUNCT
easat-7760	346	21	european	european	ADJ
easat-7760	346	22	journal	journal	PROPN
easat-7760	346	23	of	of	ADP
easat-7760	346	24	economics	economic	NOUN
easat-7760	346	25	and	and	CCONJ
easat-7760	346	26	business	business	NOUN
easat-7760	346	27	studies	study	NOUN
easat-7760	346	28	,	,	PUNCT
easat-7760	346	29	vol	vol	NOUN
easat-7760	346	30	.	.	PROPN
easat-7760	346	31	3	3	NUM
easat-7760	346	32	,	,	PUNCT
easat-7760	346	33	no	no	INTJ
easat-7760	346	34	.	.	NOUN
easat-7760	346	35	2	2	NUM
easat-7760	346	36	,	,	PUNCT
easat-7760	346	37	pp	pp	ADJ
easat-7760	346	38	.	.	PUNCT
easat-7760	347	1	225	225	NUM
easat-7760	347	2	-	-	SYM
easat-7760	347	3	233	233	NUM
easat-7760	347	4	,	,	PUNCT
easat-7760	347	5	2017	2017	NUM
easat-7760	347	6	.	.	PUNCT
easat-7760	348	1	[	[	X
easat-7760	348	2	10	10	NUM
easat-7760	348	3	]	]	X
easat-7760	348	4	j.	j.	PROPN
easat-7760	348	5	alm	alm	PROPN
easat-7760	348	6	and	and	CCONJ
easat-7760	348	7	b.	b.	PROPN
easat-7760	348	8	torgler	torgler	NOUN
easat-7760	348	9	,	,	PUNCT
easat-7760	348	10	"	"	PUNCT
easat-7760	348	11	culture	culture	NOUN
easat-7760	348	12	differences	difference	NOUN
easat-7760	348	13	and	and	CCONJ
easat-7760	348	14	tax	tax	NOUN
easat-7760	348	15	morale	morale	NOUN
easat-7760	348	16	in	in	ADP
easat-7760	348	17	the	the	DET
easat-7760	348	18	united	united	PROPN
easat-7760	348	19	states	states	PROPN
easat-7760	348	20	and	and	CCONJ
easat-7760	348	21	in	in	ADP
easat-7760	348	22	europe	europe	PROPN
easat-7760	348	23	,	,	PUNCT
easat-7760	348	24	"	"	PUNCT
easat-7760	348	25	journal	journal	NOUN
easat-7760	348	26	of	of	ADP
easat-7760	348	27	economic	economic	ADJ
easat-7760	348	28	psychology	psychology	NOUN
easat-7760	348	29	,	,	PUNCT
easat-7760	348	30	vol	vol	NOUN
easat-7760	348	31	.	.	PROPN
easat-7760	348	32	27	27	NUM
easat-7760	348	33	,	,	PUNCT
easat-7760	348	34	no	no	INTJ
easat-7760	348	35	.	.	NOUN
easat-7760	348	36	2	2	NUM
easat-7760	348	37	,	,	PUNCT
easat-7760	348	38	pp	pp	ADJ
easat-7760	348	39	.	.	PUNCT
easat-7760	349	1	224	224	NUM
easat-7760	349	2	-	-	SYM
easat-7760	349	3	246	246	NUM
easat-7760	349	4	,	,	PUNCT
easat-7760	349	5	2006	2006	NUM
easat-7760	349	6	.	.	PUNCT
easat-7760	350	1	[	[	X
easat-7760	350	2	11	11	NUM
easat-7760	350	3	]	]	PUNCT
easat-7760	350	4	m.	m.	NOUN
easat-7760	350	5	keen	keen	ADJ
easat-7760	350	6	,	,	PUNCT
easat-7760	350	7	financial	financial	ADJ
easat-7760	350	8	development	development	NOUN
easat-7760	350	9	and	and	CCONJ
easat-7760	350	10	economic	economic	ADJ
easat-7760	350	11	growth	growth	NOUN
easat-7760	350	12	in	in	ADP
easat-7760	350	13	ghana	ghana	PROPN
easat-7760	350	14	:	:	PUNCT
easat-7760	350	15	does	do	VERB
easat-7760	350	16	the	the	DET
easat-7760	350	17	measure	measure	NOUN
easat-7760	350	18	of	of	ADP
easat-7760	350	19	financial	financial	ADJ
easat-7760	350	20	development	development	NOUN
easat-7760	350	21	matter	matter	NOUN
easat-7760	350	22	?	?	PUNCT
easat-7760	351	1	united	united	PROPN
easat-7760	351	2	states	states	PROPN
easat-7760	351	3	:	:	PUNCT
easat-7760	351	4	international	international	ADJ
easat-7760	351	5	monetary	monetary	NOUN
easat-7760	351	6	,	,	PUNCT
easat-7760	351	7	2007	2007	NUM
easat-7760	351	8	.	.	PUNCT
easat-7760	352	1	[	[	X
easat-7760	352	2	12	12	NUM
easat-7760	352	3	]	]	PUNCT
easat-7760	352	4	m.	m.	NOUN
easat-7760	352	5	sęk	sęk	PROPN
easat-7760	352	6	,	,	PUNCT
easat-7760	352	7	"	"	PUNCT
easat-7760	352	8	informal	informal	ADJ
easat-7760	352	9	economy	economy	NOUN
easat-7760	352	10	and	and	CCONJ
easat-7760	352	11	vat	vat	NOUN
easat-7760	352	12	,	,	PUNCT
easat-7760	352	13	"	"	PUNCT
easat-7760	352	14	kwartalnik	kwartalnik	PROPN
easat-7760	352	15	prawa	prawa	PROPN
easat-7760	352	16	podatkowego	podatkowego	PROPN
easat-7760	352	17	,	,	PUNCT
easat-7760	352	18	no	no	INTJ
easat-7760	352	19	.	.	NOUN
easat-7760	352	20	1	1	NUM
easat-7760	352	21	,	,	PUNCT
easat-7760	352	22	pp	pp	ADJ
easat-7760	352	23	.	.	PUNCT
easat-7760	353	1	37	37	NUM
easat-7760	353	2	-	-	SYM
easat-7760	353	3	49	49	NUM
easat-7760	353	4	,	,	PUNCT
easat-7760	353	5	2017	2017	NUM
easat-7760	353	6	.	.	PUNCT
easat-7760	354	1	https://doi.org/10.18778/1509-877x.01.03	https://doi.org/10.18778/1509-877x.01.03	PROPN
easat-7760	354	2	[	[	X
easat-7760	354	3	13	13	NUM
easat-7760	354	4	]	]	PUNCT
easat-7760	354	5	r.	r.	PROPN
easat-7760	354	6	k.	k.	PROPN
easat-7760	355	1	keen	keen	PROPN
easat-7760	355	2	,	,	PUNCT
easat-7760	355	3	reducing	reduce	VERB
easat-7760	355	4	informality	informality	NOUN
easat-7760	355	5	.	.	PUNCT
easat-7760	356	1	united	united	PROPN
easat-7760	356	2	states	states	PROPN
easat-7760	356	3	:	:	PUNCT
easat-7760	356	4	imf	imf	PROPN
easat-7760	356	5	,	,	PUNCT
easat-7760	356	6	2015	2015	NUM
easat-7760	356	7	.	.	PUNCT
easat-7760	357	1	[	[	X
easat-7760	357	2	14	14	NUM
easat-7760	357	3	]	]	X
easat-7760	357	4	world	world	PROPN
easat-7760	357	5	bank	bank	PROPN
easat-7760	357	6	,	,	PUNCT
easat-7760	357	7	kosovo	kosovo	PROPN
easat-7760	357	8	economic	economic	PROPN
easat-7760	357	9	outlook	outlook	NOUN
easat-7760	357	10	:	:	PUNCT
easat-7760	357	11	addressing	address	VERB
easat-7760	357	12	informality	informality	NOUN
easat-7760	357	13	.	.	PUNCT
easat-7760	358	1	kosovo	kosovo	PROPN
easat-7760	358	2	:	:	PUNCT
easat-7760	358	3	world	world	PROPN
easat-7760	358	4	bank	bank	PROPN
easat-7760	358	5	group	group	NOUN
easat-7760	358	6	,	,	PUNCT
easat-7760	358	7	2020	2020	NUM
easat-7760	358	8	.	.	PUNCT
easat-7760	359	1	[	[	X
easat-7760	359	2	15	15	NUM
easat-7760	359	3	]	]	X
easat-7760	359	4	b.	b.	PROPN
easat-7760	359	5	a.	a.	PROPN
easat-7760	359	6	krasniqi	krasniqi	PROPN
easat-7760	359	7	and	and	CCONJ
easat-7760	359	8	m.	m.	PROPN
easat-7760	359	9	mustafa	mustafa	PROPN
easat-7760	359	10	,	,	PUNCT
easat-7760	359	11	"	"	PUNCT
easat-7760	359	12	institutional	institutional	ADJ
easat-7760	359	13	factors	factor	NOUN
easat-7760	359	14	and	and	CCONJ
easat-7760	359	15	informal	informal	ADJ
easat-7760	359	16	entrepreneurship	entrepreneurship	NOUN
easat-7760	359	17	in	in	ADP
easat-7760	359	18	kosovo	kosovo	PROPN
easat-7760	359	19	,	,	PUNCT
easat-7760	359	20	"	"	PUNCT
easat-7760	359	21	journal	journal	NOUN
easat-7760	359	22	of	of	ADP
easat-7760	359	23	balkan	balkan	PROPN
easat-7760	359	24	and	and	CCONJ
easat-7760	359	25	near	near	ADP
easat-7760	359	26	eastern	eastern	ADJ
easat-7760	359	27	studies	study	NOUN
easat-7760	359	28	,	,	PUNCT
easat-7760	359	29	vol	vol	NOUN
easat-7760	359	30	.	.	PROPN
easat-7760	359	31	21	21	NUM
easat-7760	359	32	,	,	PUNCT
easat-7760	359	33	no	no	INTJ
easat-7760	359	34	.	.	NOUN
easat-7760	359	35	5	5	NUM
easat-7760	359	36	,	,	PUNCT
easat-7760	359	37	pp	pp	ADJ
easat-7760	359	38	.	.	PUNCT
easat-7760	360	1	567	567	NUM
easat-7760	360	2	-	-	SYM
easat-7760	360	3	584	584	NUM
easat-7760	360	4	,	,	PUNCT
easat-7760	360	5	2019	2019	NUM
easat-7760	360	6	.	.	PUNCT
easat-7760	361	1	[	[	X
easat-7760	361	2	16	16	NUM
easat-7760	361	3	]	]	X
easat-7760	361	4	l.	l.	PROPN
easat-7760	361	5	ebrill	ebrill	PROPN
easat-7760	361	6	,	,	PUNCT
easat-7760	361	7	m.	m.	NOUN
easat-7760	361	8	keen	keen	PROPN
easat-7760	361	9	,	,	PUNCT
easat-7760	361	10	j.	j.	PROPN
easat-7760	361	11	p.	p.	PROPN
easat-7760	361	12	bodin	bodin	PROPN
easat-7760	361	13	,	,	PUNCT
easat-7760	361	14	and	and	CCONJ
easat-7760	361	15	v.	v.	ADP
easat-7760	361	16	summers	summer	NOUN
easat-7760	361	17	,	,	PUNCT
easat-7760	361	18	the	the	DET
easat-7760	361	19	modern	modern	ADJ
easat-7760	361	20	vat	vat	NOUN
easat-7760	361	21	.	.	PUNCT
easat-7760	362	1	united	united	PROPN
easat-7760	362	2	states	states	PROPN
easat-7760	362	3	:	:	PUNCT
easat-7760	362	4	international	international	ADJ
easat-7760	362	5	monetary	monetary	ADJ
easat-7760	362	6	fund	fund	NOUN
easat-7760	362	7	,	,	PUNCT
easat-7760	362	8	2001	2001	NUM
easat-7760	362	9	.	.	PUNCT
easat-7760	363	1	[	[	X
easat-7760	363	2	17	17	NUM
easat-7760	363	3	]	]	X
easat-7760	363	4	imf	imf	PROPN
easat-7760	363	5	,	,	PUNCT
easat-7760	363	6	kosovo	kosovo	PROPN
easat-7760	363	7	:	:	PUNCT
easat-7760	363	8	selected	select	VERB
easat-7760	363	9	issues	issue	NOUN
easat-7760	363	10	.	.	PUNCT
easat-7760	364	1	united	united	PROPN
easat-7760	364	2	states	states	PROPN
easat-7760	364	3	:	:	PUNCT
easat-7760	364	4	international	international	ADJ
easat-7760	364	5	monetary	monetary	ADJ
easat-7760	364	6	fund	fund	NOUN
easat-7760	364	7	,	,	PUNCT
easat-7760	364	8	2018	2018	NUM
easat-7760	364	9	.	.	PUNCT
easat-7760	365	1	[	[	X
easat-7760	365	2	18	18	NUM
easat-7760	365	3	]	]	X
easat-7760	365	4	r.	r.	PROPN
easat-7760	365	5	m.	m.	PROPN
easat-7760	365	6	bird	bird	PROPN
easat-7760	365	7	,	,	PUNCT
easat-7760	365	8	&	&	CCONJ
easat-7760	365	9	gendron	gendron	PROPN
easat-7760	365	10	,	,	PUNCT
easat-7760	365	11	p.	p.	PROPN
easat-7760	365	12	p.	p.	PROPN
easat-7760	365	13	,	,	PUNCT
easat-7760	365	14	the	the	DET
easat-7760	365	15	vat	vat	NOUN
easat-7760	365	16	in	in	ADP
easat-7760	365	17	developing	develop	VERB
easat-7760	365	18	and	and	CCONJ
easat-7760	365	19	transitional	transitional	ADJ
easat-7760	365	20	countries	country	NOUN
easat-7760	365	21	.	.	PUNCT
easat-7760	366	1	cambridge	cambridge	PROPN
easat-7760	366	2	:	:	PUNCT
easat-7760	366	3	cambridge	cambridge	PROPN
easat-7760	366	4	university	university	PROPN
easat-7760	366	5	press	press	NOUN
easat-7760	366	6	,	,	PUNCT
easat-7760	366	7	2007	2007	NUM
easat-7760	366	8	.	.	PUNCT
easat-7760	367	1	[	[	X
easat-7760	367	2	19	19	NUM
easat-7760	367	3	]	]	X
easat-7760	367	4	ministry	ministry	PROPN
easat-7760	367	5	of	of	ADP
easat-7760	367	6	finance	finance	PROPN
easat-7760	367	7	of	of	ADP
easat-7760	367	8	kosovo	kosovo	PROPN
easat-7760	367	9	,	,	PUNCT
easat-7760	367	10	annual	annual	ADJ
easat-7760	367	11	tax	tax	NOUN
easat-7760	367	12	report	report	NOUN
easat-7760	367	13	.	.	PUNCT
easat-7760	368	1	kosovo	kosovo	PROPN
easat-7760	368	2	:	:	PUNCT
easat-7760	368	3	government	government	NOUN
easat-7760	368	4	of	of	ADP
easat-7760	368	5	kosovo	kosovo	PROPN
easat-7760	368	6	,	,	PUNCT
easat-7760	368	7	2021	2021	NUM
easat-7760	368	8	.	.	PUNCT
easat-7760	369	1	[	[	X
easat-7760	369	2	20	20	NUM
easat-7760	369	3	]	]	PUNCT
easat-7760	369	4	k.	k.	NOUN
easat-7760	369	5	gërxhani	gërxhani	PROPN
easat-7760	369	6	,	,	PUNCT
easat-7760	369	7	"	"	PUNCT
easat-7760	369	8	the	the	DET
easat-7760	369	9	informal	informal	ADJ
easat-7760	369	10	sector	sector	NOUN
easat-7760	369	11	in	in	ADP
easat-7760	369	12	developed	develop	VERB
easat-7760	369	13	and	and	CCONJ
easat-7760	369	14	less	less	ADV
easat-7760	369	15	developed	developed	ADJ
easat-7760	369	16	countries	country	NOUN
easat-7760	369	17	:	:	PUNCT
easat-7760	369	18	a	a	DET
easat-7760	369	19	literature	literature	NOUN
easat-7760	369	20	survey	survey	NOUN
easat-7760	369	21	,	,	PUNCT
easat-7760	369	22	"	"	PUNCT
easat-7760	369	23	public	public	ADJ
easat-7760	369	24	choice	choice	NOUN
easat-7760	369	25	,	,	PUNCT
easat-7760	369	26	vol	vol	NOUN
easat-7760	369	27	.	.	PROPN
easat-7760	370	1	120	120	NUM
easat-7760	370	2	,	,	PUNCT
easat-7760	370	3	no	no	INTJ
easat-7760	370	4	.	.	NOUN
easat-7760	370	5	3	3	NUM
easat-7760	370	6	-	-	SYM
easat-7760	370	7	4	4	NUM
easat-7760	370	8	,	,	PUNCT
easat-7760	370	9	pp	pp	ADJ
easat-7760	370	10	.	.	PUNCT
easat-7760	371	1	267	267	NUM
easat-7760	371	2	-	-	SYM
easat-7760	371	3	300	300	NUM
easat-7760	371	4	,	,	PUNCT
easat-7760	371	5	2004	2004	NUM
easat-7760	371	6	.	.	PUNCT
easat-7760	372	1	[	[	X
easat-7760	372	2	21	21	NUM
easat-7760	372	3	]	]	X
easat-7760	372	4	oecd	oecd	PROPN
easat-7760	372	5	,	,	PUNCT
easat-7760	372	6	the	the	DET
easat-7760	372	7	role	role	NOUN
easat-7760	372	8	of	of	ADP
easat-7760	372	9	digital	digital	ADJ
easat-7760	372	10	platforms	platform	NOUN
easat-7760	372	11	in	in	ADP
easat-7760	372	12	the	the	DET
easat-7760	372	13	collection	collection	NOUN
easat-7760	372	14	of	of	ADP
easat-7760	372	15	vat	vat	NOUN
easat-7760	372	16	/	/	SYM
easat-7760	372	17	gst	gst	NOUN
easat-7760	372	18	on	on	ADP
easat-7760	372	19	online	online	ADJ
easat-7760	372	20	sales	sale	NOUN
easat-7760	372	21	.	.	PUNCT
easat-7760	373	1	united	united	PROPN
easat-7760	373	2	states	states	PROPN
easat-7760	373	3	:	:	PUNCT
easat-7760	373	4	oecd	oecd	PROPN
easat-7760	373	5	publishing	publishing	NOUN
easat-7760	373	6	,	,	PUNCT
easat-7760	373	7	2019	2019	NUM
easat-7760	373	8	.	.	PUNCT
easat-7760	374	1	[	[	X
easat-7760	374	2	22	22	NUM
easat-7760	374	3	]	]	X
easat-7760	374	4	european	european	PROPN
easat-7760	374	5	commission	commission	PROPN
easat-7760	374	6	,	,	PUNCT
easat-7760	374	7	tax	tax	NOUN
easat-7760	374	8	reforms	reform	NOUN
easat-7760	374	9	in	in	ADP
easat-7760	374	10	the	the	DET
easat-7760	374	11	western	western	ADJ
easat-7760	374	12	balkans	balkans	PROPN
easat-7760	374	13	:	:	PUNCT
easat-7760	374	14	lessons	lesson	NOUN
easat-7760	374	15	learned	learn	VERB
easat-7760	374	16	.	.	PUNCT
easat-7760	375	1	belgium	belgium	PROPN
easat-7760	375	2	:	:	PUNCT
easat-7760	375	3	european	european	PROPN
easat-7760	375	4	commission	commission	PROPN
easat-7760	375	5	directorate	directorate	NOUN
easat-7760	375	6	-	-	PUNCT
easat-7760	375	7	general	general	ADJ
easat-7760	375	8	for	for	ADP
easat-7760	375	9	economic	economic	ADJ
easat-7760	375	10	and	and	CCONJ
easat-7760	375	11	financial	financial	ADJ
easat-7760	375	12	affairs	affair	NOUN
easat-7760	375	13	,	,	PUNCT
easat-7760	375	14	2020	2020	NUM
easat-7760	375	15	.	.	PUNCT
easat-7760	376	1	[	[	X
easat-7760	376	2	23	23	NUM
easat-7760	376	3	]	]	PUNCT
easat-7760	376	4	m.	m.	NOUN
easat-7760	376	5	keen	keen	ADJ
easat-7760	376	6	,	,	PUNCT
easat-7760	376	7	"	"	PUNCT
easat-7760	376	8	vat	vat	NOUN
easat-7760	376	9	,	,	PUNCT
easat-7760	376	10	tariffs	tariff	NOUN
easat-7760	376	11	,	,	PUNCT
easat-7760	376	12	and	and	CCONJ
easat-7760	376	13	withholding	withholding	NOUN
easat-7760	376	14	:	:	PUNCT
easat-7760	376	15	border	border	NOUN
easat-7760	376	16	taxes	taxis	NOUN
easat-7760	376	17	and	and	CCONJ
easat-7760	376	18	informality	informality	NOUN
easat-7760	376	19	in	in	ADP
easat-7760	376	20	developing	develop	VERB
easat-7760	376	21	countries	country	NOUN
easat-7760	376	22	,	,	PUNCT
easat-7760	376	23	"	"	PUNCT
easat-7760	376	24	journal	journal	NOUN
easat-7760	376	25	of	of	ADP
easat-7760	376	26	public	public	ADJ
easat-7760	376	27	economics	economic	NOUN
easat-7760	376	28	,	,	PUNCT
easat-7760	376	29	vol	vol	NOUN
easat-7760	376	30	.	.	PROPN
easat-7760	376	31	92	92	NUM
easat-7760	376	32	,	,	PUNCT
easat-7760	376	33	no	no	NOUN
easat-7760	376	34	.	.	NOUN
easat-7760	376	35	10	10	NUM
easat-7760	376	36	-	-	SYM
easat-7760	376	37	11	11	NUM
easat-7760	376	38	,	,	PUNCT
easat-7760	376	39	pp	pp	ADJ
easat-7760	376	40	.	.	PUNCT
easat-7760	376	41	1892	1892	NUM
easat-7760	376	42	-	-	SYM
easat-7760	376	43	1906	1906	NUM
easat-7760	376	44	,	,	PUNCT
easat-7760	376	45	2008	2008	NUM
easat-7760	376	46	.	.	PUNCT
easat-7760	377	1	[	[	X
easat-7760	377	2	24	24	NUM
easat-7760	377	3	]	]	X
easat-7760	377	4	r.	r.	PROPN
easat-7760	377	5	awasthi	awasthi	PROPN
easat-7760	377	6	and	and	CCONJ
easat-7760	377	7	m.	m.	NOUN
easat-7760	377	8	engelschalk	engelschalk	NOUN
easat-7760	377	9	,	,	PUNCT
easat-7760	377	10	how	how	SCONJ
easat-7760	377	11	the	the	DET
easat-7760	377	12	tax	tax	NOUN
easat-7760	377	13	system	system	NOUN
easat-7760	377	14	can	can	AUX
easat-7760	377	15	stimulate	stimulate	VERB
easat-7760	377	16	and	and	CCONJ
easat-7760	377	17	enforce	enforce	VERB
easat-7760	377	18	the	the	DET
easat-7760	377	19	formalization	formalization	NOUN
easat-7760	377	20	of	of	ADP
easat-7760	377	21	business	business	NOUN
easat-7760	377	22	activities	activity	NOUN
easat-7760	377	23	.	.	PUNCT
easat-7760	378	1	washington	washington	PROPN
easat-7760	378	2	,	,	PUNCT
easat-7760	378	3	d.c	d.c	PROPN
easat-7760	378	4	:	:	PUNCT
easat-7760	378	5	world	world	PROPN
easat-7760	378	6	bank	bank	PROPN
easat-7760	378	7	group	group	NOUN
easat-7760	378	8	,	,	PUNCT
easat-7760	378	9	2018	2018	NUM
easat-7760	378	10	.	.	PUNCT
easat-7760	379	1	[	[	X
easat-7760	379	2	25	25	NUM
easat-7760	379	3	]	]	PUNCT
easat-7760	379	4	m.	m.	NOUN
easat-7760	379	5	hoseini	hoseini	PROPN
easat-7760	379	6	,	,	PUNCT
easat-7760	379	7	value	value	NOUN
easat-7760	379	8	-	-	PUNCT
easat-7760	379	9	added	add	VERB
easat-7760	379	10	tax	tax	NOUN
easat-7760	379	11	,	,	PUNCT
easat-7760	379	12	input	input	NOUN
easat-7760	379	13	-	-	PUNCT
easat-7760	379	14	output	output	NOUN
easat-7760	379	15	linkages	linkage	NOUN
easat-7760	379	16	and	and	CCONJ
easat-7760	379	17	informality	informality	NOUN
easat-7760	379	18	.	.	PUNCT
easat-7760	380	1	iran	iran	PROPN
easat-7760	380	2	:	:	PUNCT
easat-7760	380	3	institute	institute	VERB
easat-7760	380	4	for	for	ADP
easat-7760	380	5	management	management	NOUN
easat-7760	380	6	and	and	CCONJ
easat-7760	380	7	planning	planning	NOUN
easat-7760	380	8	studies	study	NOUN
easat-7760	380	9	,	,	PUNCT
easat-7760	380	10	2018	2018	NUM
easat-7760	380	11	.	.	PUNCT
easat-7760	381	1	[	[	X
easat-7760	381	2	26	26	NUM
easat-7760	381	3	]	]	X
easat-7760	381	4	n.	n.	PROPN
easat-7760	381	5	benjamin	benjamin	PROPN
easat-7760	381	6	,	,	PUNCT
easat-7760	381	7	k.	k.	PROPN
easat-7760	381	8	beegle	beegle	PROPN
easat-7760	381	9	,	,	PUNCT
easat-7760	381	10	f.	f.	PROPN
easat-7760	381	11	recanatini	recanatini	PROPN
easat-7760	381	12	,	,	PUNCT
easat-7760	381	13	and	and	CCONJ
easat-7760	381	14	m.	m.	NOUN
easat-7760	381	15	santini	santini	NOUN
easat-7760	381	16	,	,	PUNCT
easat-7760	381	17	"	"	PUNCT
easat-7760	381	18	informal	informal	ADJ
easat-7760	381	19	economy	economy	NOUN
easat-7760	381	20	and	and	CCONJ
easat-7760	381	21	the	the	DET
easat-7760	381	22	world	world	PROPN
easat-7760	381	23	bank	bank	PROPN
easat-7760	381	24	,	,	PUNCT
easat-7760	381	25	"	"	PUNCT
easat-7760	381	26	world	world	NOUN
easat-7760	381	27	bank	bank	NOUN
easat-7760	381	28	policy	policy	NOUN
easat-7760	381	29	research	research	NOUN
easat-7760	381	30	working	working	NOUN
easat-7760	381	31	paper	paper	NOUN
easat-7760	381	32	no	no	NOUN
easat-7760	381	33	.	.	PROPN
easat-7760	381	34	6888	6888	NUM
easat-7760	381	35	,	,	PUNCT
easat-7760	381	36	world	world	PROPN
easat-7760	381	37	bank	bank	PROPN
easat-7760	381	38	group	group	NOUN
easat-7760	381	39	,	,	PUNCT
easat-7760	381	40	united	united	PROPN
easat-7760	381	41	states	states	PROPN
easat-7760	381	42	,	,	PUNCT
easat-7760	381	43	2014	2014	NUM
easat-7760	381	44	.	.	PUNCT
easat-7760	382	1	[	[	X
easat-7760	382	2	27	27	NUM
easat-7760	382	3	]	]	X
easat-7760	382	4	n.	n.	NOUN
easat-7760	382	5	osemeke	osemeke	PROPN
easat-7760	382	6	,	,	PUNCT
easat-7760	382	7	d.	d.	PROPN
easat-7760	382	8	nzekwu	nzekwu	PROPN
easat-7760	382	9	,	,	PUNCT
easat-7760	382	10	and	and	CCONJ
easat-7760	382	11	r.	r.	PROPN
easat-7760	382	12	o.	o.	PROPN
easat-7760	382	13	okere	okere	PROPN
easat-7760	382	14	,	,	PUNCT
easat-7760	382	15	"	"	PUNCT
easat-7760	382	16	the	the	DET
easat-7760	382	17	challenges	challenge	NOUN
easat-7760	382	18	affecting	affect	VERB
easat-7760	382	19	tax	tax	NOUN
easat-7760	382	20	collection	collection	NOUN
easat-7760	382	21	in	in	ADP
easat-7760	382	22	nigerian	nigerian	ADJ
easat-7760	382	23	informal	informal	ADJ
easat-7760	382	24	economy	economy	NOUN
easat-7760	382	25	:	:	PUNCT
easat-7760	382	26	case	case	NOUN
easat-7760	382	27	study	study	NOUN
easat-7760	382	28	of	of	ADP
easat-7760	382	29	anambra	anambra	PROPN
easat-7760	382	30	state	state	PROPN
easat-7760	382	31	,	,	PUNCT
easat-7760	382	32	"	"	PUNCT
easat-7760	382	33	journal	journal	NOUN
easat-7760	382	34	of	of	ADP
easat-7760	382	35	accounting	accounting	NOUN
easat-7760	382	36	and	and	CCONJ
easat-7760	382	37	taxation	taxation	NOUN
easat-7760	382	38	,	,	PUNCT
easat-7760	382	39	vol	vol	NOUN
easat-7760	382	40	.	.	PROPN
easat-7760	382	41	12	12	NUM
easat-7760	382	42	,	,	PUNCT
easat-7760	382	43	no	no	INTJ
easat-7760	382	44	.	.	NOUN
easat-7760	382	45	2	2	NUM
easat-7760	382	46	,	,	PUNCT
easat-7760	382	47	pp	pp	ADJ
easat-7760	382	48	.	.	PUNCT
easat-7760	382	49	61	61	NUM
easat-7760	382	50	-	-	SYM
easat-7760	382	51	74	74	NUM
easat-7760	382	52	,	,	PUNCT
easat-7760	382	53	2020	2020	NUM
easat-7760	382	54	.	.	PUNCT
easat-7760	383	1	[	[	X
easat-7760	383	2	28	28	NUM
easat-7760	383	3	]	]	X
easat-7760	383	4	b.	b.	PROPN
easat-7760	383	5	adhikari	adhikari	PROPN
easat-7760	383	6	,	,	PUNCT
easat-7760	383	7	"	"	PUNCT
easat-7760	383	8	does	do	VERB
easat-7760	383	9	a	a	DET
easat-7760	383	10	value‐added	value‐adde	VERB
easat-7760	383	11	tax	tax	NOUN
easat-7760	383	12	increase	increase	NOUN
easat-7760	383	13	economic	economic	ADJ
easat-7760	383	14	efficiency	efficiency	NOUN
easat-7760	383	15	?	?	PUNCT
easat-7760	383	16	,	,	PUNCT
easat-7760	383	17	"	"	PUNCT
easat-7760	383	18	economic	economic	ADJ
easat-7760	383	19	inquiry	inquiry	NOUN
easat-7760	383	20	,	,	PUNCT
easat-7760	383	21	vol	vol	NOUN
easat-7760	383	22	.	.	PROPN
easat-7760	384	1	58	58	NUM
easat-7760	384	2	,	,	PUNCT
easat-7760	384	3	no	no	INTJ
easat-7760	384	4	.	.	NOUN
easat-7760	384	5	1	1	NUM
easat-7760	384	6	,	,	PUNCT
easat-7760	384	7	pp	pp	ADJ
easat-7760	384	8	.	.	PUNCT
easat-7760	385	1	496	496	NUM
easat-7760	385	2	-	-	SYM
easat-7760	385	3	517	517	NUM
easat-7760	385	4	,	,	PUNCT
easat-7760	385	5	2020	2020	NUM
easat-7760	385	6	.	.	PUNCT
easat-7760	386	1	[	[	X
easat-7760	386	2	29	29	NUM
easat-7760	386	3	]	]	X
easat-7760	386	4	u.	u.	NOUN
easat-7760	386	5	mazhar	mazhar	PROPN
easat-7760	386	6	and	and	CCONJ
easat-7760	386	7	p.	p.	PROPN
easat-7760	386	8	g.	g.	PROPN
easat-7760	386	9	meon	meon	PROPN
easat-7760	386	10	,	,	PUNCT
easat-7760	386	11	"	"	PUNCT
easat-7760	386	12	taxing	tax	VERB
easat-7760	386	13	the	the	DET
easat-7760	386	14	unobservable	unobservable	NOUN
easat-7760	386	15	:	:	PUNCT
easat-7760	386	16	the	the	DET
easat-7760	386	17	impact	impact	NOUN
easat-7760	386	18	of	of	ADP
easat-7760	386	19	the	the	DET
easat-7760	386	20	shadow	shadow	NOUN
easat-7760	386	21	economy	economy	NOUN
easat-7760	386	22	on	on	ADP
easat-7760	386	23	inflation	inflation	NOUN
easat-7760	386	24	and	and	CCONJ
easat-7760	386	25	taxation	taxation	NOUN
easat-7760	386	26	,	,	PUNCT
easat-7760	386	27	"	"	PUNCT
easat-7760	386	28	world	world	NOUN
easat-7760	386	29	development	development	NOUN
easat-7760	386	30	,	,	PUNCT
easat-7760	386	31	vol	vol	NOUN
easat-7760	386	32	.	.	PROPN
easat-7760	386	33	90	90	NUM
easat-7760	386	34	,	,	PUNCT
easat-7760	386	35	pp	pp	ADJ
easat-7760	386	36	.	.	PUNCT
easat-7760	386	37	89	89	NUM
easat-7760	386	38	-	-	SYM
easat-7760	386	39	103	103	NUM
easat-7760	386	40	,	,	PUNCT
easat-7760	386	41	2017	2017	NUM
easat-7760	386	42	.	.	PUNCT
easat-7760	387	1	[	[	X
easat-7760	387	2	30	30	NUM
easat-7760	387	3	]	]	X
easat-7760	387	4	j.	j.	PROPN
easat-7760	387	5	aizenman	aizenman	PROPN
easat-7760	387	6	and	and	CCONJ
easat-7760	387	7	y.	y.	PROPN
easat-7760	387	8	jinjarak	jinjarak	PROPN
easat-7760	387	9	,	,	PUNCT
easat-7760	387	10	"	"	PUNCT
easat-7760	387	11	the	the	DET
easat-7760	387	12	collection	collection	NOUN
easat-7760	387	13	efficiency	efficiency	NOUN
easat-7760	387	14	of	of	ADP
easat-7760	387	15	the	the	DET
easat-7760	387	16	value	value	NOUN
easat-7760	387	17	added	add	VERB
easat-7760	387	18	tax	tax	NOUN
easat-7760	387	19	:	:	PUNCT
easat-7760	387	20	theory	theory	NOUN
easat-7760	387	21	and	and	CCONJ
easat-7760	387	22	international	international	ADJ
easat-7760	387	23	evidence	evidence	NOUN
easat-7760	387	24	,	,	PUNCT
easat-7760	387	25	"	"	PUNCT
easat-7760	387	26	journal	journal	NOUN
easat-7760	387	27	of	of	ADP
easat-7760	387	28	international	international	ADJ
easat-7760	387	29	trade	trade	NOUN
easat-7760	387	30	and	and	CCONJ
easat-7760	387	31	economic	economic	ADJ
easat-7760	387	32	development	development	NOUN
easat-7760	387	33	,	,	PUNCT
easat-7760	387	34	vol	vol	NOUN
easat-7760	387	35	.	.	PROPN
easat-7760	387	36	17	17	NUM
easat-7760	387	37	,	,	PUNCT
easat-7760	387	38	no	no	INTJ
easat-7760	387	39	.	.	NOUN
easat-7760	387	40	3	3	NUM
easat-7760	387	41	,	,	PUNCT
easat-7760	387	42	pp	pp	ADJ
easat-7760	387	43	.	.	PUNCT
easat-7760	388	1	391	391	NUM
easat-7760	388	2	-	-	SYM
easat-7760	388	3	410	410	NUM
easat-7760	388	4	,	,	PUNCT
easat-7760	388	5	2008	2008	NUM
easat-7760	388	6	.	.	PUNCT
easat-7760	389	1	[	[	X
easat-7760	389	2	31	31	NUM
easat-7760	389	3	]	]	X
easat-7760	389	4	e.	e.	PROPN
easat-7760	389	5	gjokutaj	gjokutaj	PROPN
easat-7760	389	6	,	,	PUNCT
easat-7760	389	7	the	the	DET
easat-7760	389	8	vat	vat	NOUN
easat-7760	389	9	gap	gap	NOUN
easat-7760	389	10	in	in	ADP
easat-7760	389	11	albania	albania	PROPN
easat-7760	389	12	and	and	CCONJ
easat-7760	389	13	kosovo	kosovo	PROPN
easat-7760	389	14	.	.	PUNCT
easat-7760	390	1	albania	albania	PROPN
easat-7760	390	2	:	:	PUNCT
easat-7760	390	3	altax	altax	ADJ
easat-7760	390	4	,	,	PUNCT
easat-7760	390	5	2021	2021	NUM
easat-7760	390	6	.	.	PUNCT
easat-7760	391	1	[	[	X
easat-7760	391	2	32	32	NUM
easat-7760	391	3	]	]	PUNCT
easat-7760	391	4	a.	a.	NOUN
easat-7760	391	5	joshi	joshi	PROPN
easat-7760	391	6	,	,	PUNCT
easat-7760	391	7	w.	w.	PROPN
easat-7760	391	8	prichard	prichard	PROPN
easat-7760	391	9	,	,	PUNCT
easat-7760	391	10	and	and	CCONJ
easat-7760	391	11	c.	c.	PROPN
easat-7760	391	12	heady	heady	PROPN
easat-7760	391	13	,	,	PUNCT
easat-7760	391	14	"	"	PUNCT
easat-7760	391	15	taxing	tax	VERB
easat-7760	391	16	the	the	DET
easat-7760	391	17	informal	informal	ADJ
easat-7760	391	18	economy	economy	NOUN
easat-7760	391	19	:	:	PUNCT
easat-7760	391	20	challenges	challenge	NOUN
easat-7760	391	21	,	,	PUNCT
easat-7760	391	22	possibilities	possibility	NOUN
easat-7760	391	23	and	and	CCONJ
easat-7760	391	24	remaining	remain	VERB
easat-7760	391	25	questions	question	NOUN
easat-7760	391	26	,	,	PUNCT
easat-7760	391	27	"	"	PUNCT
easat-7760	391	28	ids	id	VERB
easat-7760	391	29	working	working	NOUN
easat-7760	391	30	papers	paper	NOUN
easat-7760	391	31	,	,	PUNCT
easat-7760	391	32	no	no	INTJ
easat-7760	391	33	.	.	NOUN
easat-7760	391	34	429	429	NUM
easat-7760	391	35	,	,	PUNCT
easat-7760	391	36	2013	2013	NUM
easat-7760	391	37	.	.	PUNCT
easat-7760	392	1	[	[	X
easat-7760	392	2	33	33	NUM
easat-7760	392	3	]	]	X
easat-7760	392	4	qek	qek	PROPN
easat-7760	392	5	,	,	PUNCT
easat-7760	392	6	national	national	ADJ
easat-7760	392	7	strategy	strategy	NOUN
easat-7760	392	8	of	of	ADP
easat-7760	392	9	kosovo	kosovo	PROPN
easat-7760	392	10	for	for	ADP
easat-7760	392	11	the	the	DET
easat-7760	392	12	prevention	prevention	NOUN
easat-7760	392	13	and	and	CCONJ
easat-7760	392	14	fight	fight	VERB
easat-7760	392	15	against	against	ADP
easat-7760	392	16	undeclared	undeclared	ADJ
easat-7760	392	17	work	work	NOUN
easat-7760	392	18	,	,	PUNCT
easat-7760	392	19	money	money	NOUN
easat-7760	392	20	laundering	laundering	NOUN
easat-7760	392	21	,	,	PUNCT
easat-7760	392	22	financing	financing	NOUN
easat-7760	392	23	of	of	ADP
easat-7760	392	24	terrorism	terrorism	NOUN
easat-7760	392	25	and	and	CCONJ
easat-7760	392	26	financial	financial	ADJ
easat-7760	392	27	crimes	crime	NOUN
easat-7760	392	28	for	for	ADP
easat-7760	392	29	the	the	DET
easat-7760	392	30	period	period	NOUN
easat-7760	392	31	2014	2014	NUM
easat-7760	392	32	-	-	SYM
easat-7760	392	33	2018	2018	NUM
easat-7760	392	34	.	.	PUNCT
easat-7760	393	1	kosovo	kosovo	PROPN
easat-7760	393	2	:	:	PUNCT
easat-7760	393	3	government	government	NOUN
easat-7760	393	4	of	of	ADP
easat-7760	393	5	kosovo	kosovo	PROPN
easat-7760	393	6	,	,	PUNCT
easat-7760	393	7	2014	2014	NUM
easat-7760	393	8	.	.	PUNCT
easat-7760	394	1	[	[	X
easat-7760	394	2	34	34	NUM
easat-7760	394	3	]	]	X
easat-7760	394	4	qek	qek	NOUN
easat-7760	394	5	,	,	PUNCT
easat-7760	394	6	economic	economic	ADJ
easat-7760	394	7	reform	reform	NOUN
easat-7760	394	8	program	program	NOUN
easat-7760	394	9	:	:	PUNCT
easat-7760	394	10	assessment	assessment	NOUN
easat-7760	394	11	of	of	ADP
easat-7760	394	12	the	the	DET
easat-7760	394	13	undeclared	undeclared	ADJ
easat-7760	394	14	economy	economy	NOUN
easat-7760	394	15	in	in	ADP
easat-7760	394	16	kosovo	kosovo	PROPN
easat-7760	394	17	.	.	PUNCT
easat-7760	395	1	kosovo	kosovo	PROPN
easat-7760	395	2	:	:	PUNCT
easat-7760	395	3	government	government	NOUN
easat-7760	395	4	of	of	ADP
easat-7760	395	5	kosovo	kosovo	PROPN
easat-7760	395	6	,	,	PUNCT
easat-7760	395	7	2018	2018	NUM
easat-7760	395	8	.	.	PUNCT
easat-7760	396	1	[	[	X
easat-7760	396	2	35	35	NUM
easat-7760	396	3	]	]	PUNCT
easat-7760	396	4	a.	a.	NOUN
easat-7760	396	5	cojocaru	cojocaru	PROPN
easat-7760	396	6	,	,	PUNCT
easat-7760	396	7	jobs	job	NOUN
easat-7760	396	8	diagnostic	diagnostic	ADJ
easat-7760	396	9	kosovo	kosovo	PROPN
easat-7760	396	10	.	.	PUNCT
easat-7760	397	1	united	united	PROPN
easat-7760	397	2	states	states	PROPN
easat-7760	397	3	:	:	PUNCT
easat-7760	397	4	the	the	DET
easat-7760	397	5	world	world	PROPN
easat-7760	397	6	bank	bank	PROPN
easat-7760	397	7	,	,	PUNCT
easat-7760	397	8	2017	2017	NUM
easat-7760	397	9	.	.	PUNCT
easat-7760	398	1	https://doi.org/10.18778/1509-877x.01.03	https://doi.org/10.18778/1509-877x.01.03	NOUN