id	sid	tid	token	lemma	pos
eistud-1089	1	1	european	european	ADJ
eistud-1089	1	2	integration	integration	NOUN
eistud-1089	1	3	studies	study	VERB
eistud-1089	1	4	2011.indd	2011.indd	NOUN
eistud-1089	1	5	141	141	NUM
eistud-1089	1	6	issn	issn	PROPN
eistud-1089	1	7	1822–8402	1822–8402	NUM
eistud-1089	1	8	european	european	ADJ
eistud-1089	1	9	integration	integration	NOUN
eistud-1089	1	10	studies	study	NOUN
eistud-1089	1	11	.	.	PUNCT
eistud-1089	2	1	2011	2011	NUM
eistud-1089	2	2	.	.	PUNCT
eistud-1089	3	1	no	no	DET
eistud-1089	3	2	5	5	NUM
eistud-1089	3	3	the	the	DET
eistud-1089	3	4	issues	issue	NOUN
eistud-1089	3	5	of	of	ADP
eistud-1089	3	6	tax	tax	NOUN
eistud-1089	3	7	risks	risk	NOUN
eistud-1089	3	8	calculation	calculation	NOUN
eistud-1089	3	9	and	and	CCONJ
eistud-1089	3	10	management	management	NOUN
eistud-1089	3	11	olga	olga	PROPN
eistud-1089	3	12	lukashina	lukashina	PROPN
eistud-1089	3	13	information	information	PROPN
eistud-1089	3	14	systems	systems	PROPN
eistud-1089	3	15	management	management	PROPN
eistud-1089	3	16	institute	institute	PROPN
eistud-1089	3	17	,	,	PUNCT
eistud-1089	3	18	latvia	latvia	PROPN
eistud-1089	3	19	abstract	abstract	ADJ
eistud-1089	3	20	in	in	ADP
eistud-1089	3	21	any	any	DET
eistud-1089	3	22	private	private	ADJ
eistud-1089	3	23	company	company	NOUN
eistud-1089	3	24	in	in	ADP
eistud-1089	3	25	latvia	latvia	PROPN
eistud-1089	3	26	there	there	PRON
eistud-1089	3	27	are	be	VERB
eistud-1089	3	28	three	three	NUM
eistud-1089	3	29	main	main	ADJ
eistud-1089	3	30	issues	issue	NOUN
eistud-1089	3	31	in	in	ADP
eistud-1089	3	32	the	the	DET
eistud-1089	3	33	field	field	NOUN
eistud-1089	3	34	of	of	ADP
eistud-1089	3	35	tax	tax	NOUN
eistud-1089	3	36	risks	risk	NOUN
eistud-1089	3	37	calculation	calculation	NOUN
eistud-1089	3	38	and	and	CCONJ
eistud-1089	3	39	management	management	NOUN
eistud-1089	3	40	:	:	PUNCT
eistud-1089	3	41	how	how	SCONJ
eistud-1089	3	42	to	to	PART
eistud-1089	3	43	calculate	calculate	VERB
eistud-1089	3	44	the	the	DET
eistud-1089	3	45	possibility	possibility	NOUN
eistud-1089	3	46	of	of	ADP
eistud-1089	3	47	tax	tax	NOUN
eistud-1089	3	48	risks	risk	NOUN
eistud-1089	3	49	occurrence	occurrence	NOUN
eistud-1089	3	50	,	,	PUNCT
eistud-1089	3	51	how	how	SCONJ
eistud-1089	3	52	to	to	PART
eistud-1089	3	53	estimate	estimate	VERB
eistud-1089	3	54	the	the	DET
eistud-1089	3	55	amount	amount	NOUN
eistud-1089	3	56	of	of	ADP
eistud-1089	3	57	reserves	reserve	NOUN
eistud-1089	3	58	for	for	ADP
eistud-1089	3	59	covering	cover	VERB
eistud-1089	3	60	unforeseen	unforeseen	ADJ
eistud-1089	3	61	losses	loss	NOUN
eistud-1089	3	62	,	,	PUNCT
eistud-1089	3	63	choice	choice	NOUN
eistud-1089	3	64	of	of	ADP
eistud-1089	3	65	the	the	DET
eistud-1089	3	66	optimality	optimality	NOUN
eistud-1089	3	67	criterion	criterion	NOUN
eistud-1089	3	68	for	for	ADP
eistud-1089	3	69	selecting	select	VERB
eistud-1089	3	70	one	one	NUM
eistud-1089	3	71	of	of	ADP
eistud-1089	3	72	the	the	DET
eistud-1089	3	73	possible	possible	ADJ
eistud-1089	3	74	solutions	solution	NOUN
eistud-1089	3	75	.	.	PUNCT
eistud-1089	4	1	the	the	DET
eistud-1089	4	2	article	article	NOUN
eistud-1089	4	3	deals	deal	VERB
eistud-1089	4	4	with	with	ADP
eistud-1089	4	5	three	three	NUM
eistud-1089	4	6	features	feature	NOUN
eistud-1089	4	7	and	and	CCONJ
eistud-1089	4	8	two	two	NUM
eistud-1089	4	9	major	major	ADJ
eistud-1089	4	10	causes	cause	NOUN
eistud-1089	4	11	of	of	ADP
eistud-1089	4	12	tax	tax	NOUN
eistud-1089	4	13	risks	risk	NOUN
eistud-1089	4	14	,	,	PUNCT
eistud-1089	4	15	as	as	ADV
eistud-1089	4	16	well	well	ADV
eistud-1089	4	17	as	as	ADP
eistud-1089	4	18	several	several	ADJ
eistud-1089	4	19	stages	stage	NOUN
eistud-1089	4	20	of	of	ADP
eistud-1089	4	21	calculating	calculate	VERB
eistud-1089	4	22	risks	risk	NOUN
eistud-1089	4	23	and	and	CCONJ
eistud-1089	4	24	choosing	choose	VERB
eistud-1089	4	25	the	the	DET
eistud-1089	4	26	best	good	ADJ
eistud-1089	4	27	option	option	NOUN
eistud-1089	4	28	of	of	ADP
eistud-1089	4	29	possible	possible	ADJ
eistud-1089	4	30	management	management	NOUN
eistud-1089	4	31	solutions	solution	NOUN
eistud-1089	4	32	.	.	PUNCT
eistud-1089	5	1	the	the	DET
eistud-1089	5	2	optimality	optimality	NOUN
eistud-1089	5	3	criterion	criterion	NOUN
eistud-1089	5	4	proposes	propose	VERB
eistud-1089	5	5	the	the	DET
eistud-1089	5	6	amount	amount	NOUN
eistud-1089	5	7	of	of	ADP
eistud-1089	5	8	probable	probable	ADJ
eistud-1089	5	9	losses	loss	NOUN
eistud-1089	5	10	within	within	ADP
eistud-1089	5	11	the	the	DET
eistud-1089	5	12	limits	limit	NOUN
eistud-1089	5	13	of	of	ADP
eistud-1089	5	14	acceptable	acceptable	ADJ
eistud-1089	5	15	risk	risk	NOUN
eistud-1089	5	16	.	.	PUNCT
eistud-1089	6	1	in	in	ADP
eistud-1089	6	2	the	the	DET
eistud-1089	6	3	balance	balance	NOUN
eistud-1089	6	4	sheet	sheet	NOUN
eistud-1089	6	5	the	the	DET
eistud-1089	6	6	value	value	NOUN
eistud-1089	6	7	of	of	ADP
eistud-1089	6	8	this	this	DET
eistud-1089	6	9	zone	zone	NOUN
eistud-1089	6	10	varies	vary	VERB
eistud-1089	6	11	around	around	ADP
eistud-1089	6	12	the	the	DET
eistud-1089	6	13	accumulated	accumulate	VERB
eistud-1089	6	14	profit	profit	NOUN
eistud-1089	6	15	and	and	CCONJ
eistud-1089	6	16	reserves	reserve	NOUN
eistud-1089	6	17	.	.	PUNCT
eistud-1089	7	1	tax	tax	NOUN
eistud-1089	7	2	payments	payment	NOUN
eistud-1089	7	3	procedure	procedure	NOUN
eistud-1089	7	4	has	have	VERB
eistud-1089	7	5	its	its	PRON
eistud-1089	7	6	own	own	ADJ
eistud-1089	7	7	peculiarity	peculiarity	NOUN
eistud-1089	7	8	:	:	PUNCT
eistud-1089	7	9	tax	tax	NOUN
eistud-1089	7	10	payers	payer	NOUN
eistud-1089	7	11	have	have	VERB
eistud-1089	7	12	to	to	PART
eistud-1089	7	13	interpret	interpret	VERB
eistud-1089	7	14	independently	independently	ADV
eistud-1089	7	15	statutory	statutory	ADJ
eistud-1089	7	16	provisions	provision	NOUN
eistud-1089	7	17	,	,	PUNCT
eistud-1089	7	18	which	which	PRON
eistud-1089	7	19	appear	appear	VERB
eistud-1089	7	20	unclear	unclear	ADJ
eistud-1089	7	21	,	,	PUNCT
eistud-1089	7	22	ambiguous	ambiguous	ADJ
eistud-1089	7	23	or	or	CCONJ
eistud-1089	7	24	contradictory	contradictory	ADJ
eistud-1089	7	25	to	to	ADP
eistud-1089	7	26	them	they	PRON
eistud-1089	7	27	.	.	PUNCT
eistud-1089	8	1	not	not	PART
eistud-1089	8	2	all	all	DET
eistud-1089	8	3	taxpayers	taxpayer	NOUN
eistud-1089	8	4	undergo	undergo	VERB
eistud-1089	8	5	audit	audit	NOUN
eistud-1089	8	6	,	,	PUNCT
eistud-1089	8	7	not	not	PART
eistud-1089	8	8	all	all	DET
eistud-1089	8	9	taxation	taxation	NOUN
eistud-1089	8	10	periods	period	NOUN
eistud-1089	8	11	and	and	CCONJ
eistud-1089	8	12	not	not	PART
eistud-1089	8	13	all	all	DET
eistud-1089	8	14	taxes	taxis	NOUN
eistud-1089	8	15	are	be	AUX
eistud-1089	8	16	being	be	AUX
eistud-1089	8	17	verified	verify	VERB
eistud-1089	8	18	.	.	PUNCT
eistud-1089	9	1	tax	tax	NOUN
eistud-1089	9	2	payers	payer	NOUN
eistud-1089	9	3	can	can	AUX
eistud-1089	9	4	calculate	calculate	VERB
eistud-1089	9	5	the	the	DET
eistud-1089	9	6	probable	probable	ADJ
eistud-1089	9	7	amount	amount	NOUN
eistud-1089	9	8	of	of	ADP
eistud-1089	9	9	the	the	DET
eistud-1089	9	10	claim	claim	NOUN
eistud-1089	9	11	in	in	ADP
eistud-1089	9	12	advance	advance	NOUN
eistud-1089	9	13	,	,	PUNCT
eistud-1089	9	14	if	if	SCONJ
eistud-1089	9	15	they	they	PRON
eistud-1089	9	16	independently	independently	ADV
eistud-1089	9	17	take	take	VERB
eistud-1089	9	18	the	the	DET
eistud-1089	9	19	decision	decision	NOUN
eistud-1089	9	20	on	on	ADP
eistud-1089	9	21	tax	tax	NOUN
eistud-1089	9	22	payment	payment	NOUN
eistud-1089	9	23	under	under	ADP
eistud-1089	9	24	conditions	condition	NOUN
eistud-1089	9	25	of	of	ADP
eistud-1089	9	26	uncertainty	uncertainty	NOUN
eistud-1089	9	27	of	of	ADP
eistud-1089	9	28	tax	tax	NOUN
eistud-1089	9	29	statutory	statutory	ADJ
eistud-1089	9	30	provisions	provision	NOUN
eistud-1089	9	31	.	.	PUNCT
eistud-1089	10	1	tax	tax	NOUN
eistud-1089	10	2	risk	risk	NOUN
eistud-1089	10	3	diagnostics	diagnostic	NOUN
eistud-1089	10	4	can	can	AUX
eistud-1089	10	5	be	be	AUX
eistud-1089	10	6	carried	carry	VERB
eistud-1089	10	7	out	out	ADP
eistud-1089	10	8	and	and	CCONJ
eistud-1089	10	9	based	base	VERB
eistud-1089	10	10	on	on	ADP
eistud-1089	10	11	two	two	NUM
eistud-1089	10	12	figures	figure	NOUN
eistud-1089	10	13	possible	possible	ADJ
eistud-1089	10	14	risk	risk	NOUN
eistud-1089	10	15	cost	cost	NOUN
eistud-1089	10	16	and	and	CCONJ
eistud-1089	10	17	probability	probability	NOUN
eistud-1089	10	18	of	of	ADP
eistud-1089	10	19	the	the	DET
eistud-1089	10	20	event	event	NOUN
eistud-1089	10	21	“	"	PUNCT
eistud-1089	10	22	x	x	X
eistud-1089	10	23	”	"	PUNCT
eistud-1089	10	24	that	that	SCONJ
eistud-1089	10	25	there	there	PRON
eistud-1089	10	26	is	be	VERB
eistud-1089	10	27	an	an	DET
eistud-1089	10	28	audit	audit	NOUN
eistud-1089	10	29	by	by	ADP
eistud-1089	10	30	tax	tax	NOUN
eistud-1089	10	31	administration	administration	NOUN
eistud-1089	10	32	service	service	NOUN
eistud-1089	10	33	and	and	CCONJ
eistud-1089	10	34	its	its	PRON
eistud-1089	10	35	decision	decision	NOUN
eistud-1089	10	36	on	on	ADP
eistud-1089	10	37	imposing	impose	VERB
eistud-1089	10	38	a	a	DET
eistud-1089	10	39	tax	tax	NOUN
eistud-1089	10	40	penalty	penalty	NOUN
eistud-1089	10	41	.	.	PUNCT
eistud-1089	11	1	tax	tax	NOUN
eistud-1089	11	2	risks	risk	NOUN
eistud-1089	11	3	should	should	AUX
eistud-1089	11	4	be	be	AUX
eistud-1089	11	5	an	an	DET
eistud-1089	11	6	important	important	ADJ
eistud-1089	11	7	element	element	NOUN
eistud-1089	11	8	of	of	ADP
eistud-1089	11	9	entrepreneurial	entrepreneurial	ADJ
eistud-1089	11	10	risks	risk	NOUN
eistud-1089	11	11	(	(	PUNCT
eistud-1089	11	12	including	include	VERB
eistud-1089	11	13	financial	financial	ADJ
eistud-1089	11	14	risks	risk	NOUN
eistud-1089	11	15	)	)	PUNCT
eistud-1089	11	16	for	for	ADP
eistud-1089	11	17	the	the	DET
eistud-1089	11	18	benefit	benefit	NOUN
eistud-1089	11	19	of	of	ADP
eistud-1089	11	20	efficient	efficient	ADJ
eistud-1089	11	21	administration	administration	NOUN
eistud-1089	11	22	.	.	PUNCT
eistud-1089	12	1	every	every	DET
eistud-1089	12	2	private	private	ADJ
eistud-1089	12	3	company	company	NOUN
eistud-1089	12	4	could	could	AUX
eistud-1089	12	5	estimate	estimate	VERB
eistud-1089	12	6	its	its	PRON
eistud-1089	12	7	tax	tax	NOUN
eistud-1089	12	8	risk	risk	NOUN
eistud-1089	12	9	cost	cost	NOUN
eistud-1089	12	10	.	.	PUNCT
eistud-1089	13	1	at	at	ADP
eistud-1089	13	2	the	the	DET
eistud-1089	13	3	first	first	ADJ
eistud-1089	13	4	stage	stage	NOUN
eistud-1089	13	5	it	it	PRON
eistud-1089	13	6	is	be	AUX
eistud-1089	13	7	important	important	ADJ
eistud-1089	13	8	to	to	PART
eistud-1089	13	9	carry	carry	VERB
eistud-1089	13	10	out	out	ADP
eistud-1089	13	11	the	the	DET
eistud-1089	13	12	complex	complex	ADJ
eistud-1089	13	13	job	job	NOUN
eistud-1089	13	14	of	of	ADP
eistud-1089	13	15	analysis	analysis	NOUN
eistud-1089	13	16	of	of	ADP
eistud-1089	13	17	regulatory	regulatory	ADJ
eistud-1089	13	18	documents	document	NOUN
eistud-1089	13	19	concerning	concern	VERB
eistud-1089	13	20	taxation	taxation	NOUN
eistud-1089	13	21	,	,	PUNCT
eistud-1089	13	22	i.e.	i.e.	X
eistud-1089	13	23	applicable	applicable	ADJ
eistud-1089	13	24	laws	law	NOUN
eistud-1089	13	25	and	and	CCONJ
eistud-1089	13	26	rules	rule	NOUN
eistud-1089	13	27	of	of	ADP
eistud-1089	13	28	.	.	PUNCT
eistud-1089	14	1	at	at	ADP
eistud-1089	14	2	the	the	DET
eistud-1089	14	3	second	second	ADJ
eistud-1089	14	4	stage	stage	NOUN
eistud-1089	14	5	the	the	DET
eistud-1089	14	6	taxpayer	taxpayer	NOUN
eistud-1089	14	7	compiles	compile	VERB
eistud-1089	14	8	all	all	DET
eistud-1089	14	9	options	option	NOUN
eistud-1089	14	10	based	base	VERB
eistud-1089	14	11	upon	upon	SCONJ
eistud-1089	14	12	the	the	DET
eistud-1089	14	13	structure	structure	NOUN
eistud-1089	14	14	of	of	ADP
eistud-1089	14	15	of	of	ADP
eistud-1089	14	16	each	each	DET
eistud-1089	14	17	statutory	statutory	ADJ
eistud-1089	14	18	provision	provision	NOUN
eistud-1089	14	19	.	.	PUNCT
eistud-1089	15	1	at	at	ADP
eistud-1089	15	2	the	the	DET
eistud-1089	15	3	third	third	ADJ
eistud-1089	15	4	stage	stage	NOUN
eistud-1089	15	5	the	the	DET
eistud-1089	15	6	possible	possible	ADJ
eistud-1089	15	7	sanctions	sanction	NOUN
eistud-1089	15	8	are	be	AUX
eistud-1089	15	9	calculated	calculate	VERB
eistud-1089	15	10	(	(	PUNCT
eistud-1089	15	11	penalty	penalty	NOUN
eistud-1089	15	12	and	and	CCONJ
eistud-1089	15	13	late	late	ADJ
eistud-1089	15	14	payment	payment	NOUN
eistud-1089	15	15	fee	fee	NOUN
eistud-1089	15	16	)	)	PUNCT
eistud-1089	15	17	.	.	PUNCT
eistud-1089	16	1	then	then	ADV
eistud-1089	16	2	an	an	DET
eistud-1089	16	3	idea	idea	NOUN
eistud-1089	16	4	of	of	ADP
eistud-1089	16	5	possible	possible	ADJ
eistud-1089	16	6	risk	risk	NOUN
eistud-1089	16	7	costs	cost	NOUN
eistud-1089	16	8	due	due	ADJ
eistud-1089	16	9	to	to	ADP
eistud-1089	16	10	misapplication	misapplication	NOUN
eistud-1089	16	11	of	of	ADP
eistud-1089	16	12	statutory	statutory	ADJ
eistud-1089	16	13	provisions	provision	NOUN
eistud-1089	16	14	is	be	AUX
eistud-1089	16	15	being	be	AUX
eistud-1089	16	16	formed	form	VERB
eistud-1089	16	17	.	.	PUNCT
eistud-1089	17	1	at	at	ADP
eistud-1089	17	2	the	the	DET
eistud-1089	17	3	fifth	fifth	ADJ
eistud-1089	17	4	stage	stage	NOUN
eistud-1089	17	5	chances	chance	NOUN
eistud-1089	17	6	of	of	ADP
eistud-1089	17	7	lowering	lower	VERB
eistud-1089	17	8	tax	tax	NOUN
eistud-1089	17	9	penalties	penalty	NOUN
eistud-1089	17	10	are	be	AUX
eistud-1089	17	11	estimated	estimate	VERB
eistud-1089	17	12	.	.	PUNCT
eistud-1089	18	1	then	then	ADV
eistud-1089	18	2	the	the	DET
eistud-1089	18	3	sixth	sixth	ADJ
eistud-1089	18	4	stage	stage	NOUN
eistud-1089	18	5	follows	follow	VERB
eistud-1089	18	6	,	,	PUNCT
eistud-1089	18	7	where	where	SCONJ
eistud-1089	18	8	the	the	DET
eistud-1089	18	9	total	total	ADJ
eistud-1089	18	10	possible	possible	ADJ
eistud-1089	18	11	risk	risk	NOUN
eistud-1089	18	12	cost	cost	NOUN
eistud-1089	18	13	and	and	CCONJ
eistud-1089	18	14	its	its	PRON
eistud-1089	18	15	influence	influence	NOUN
eistud-1089	18	16	on	on	ADP
eistud-1089	18	17	the	the	DET
eistud-1089	18	18	tax	tax	NOUN
eistud-1089	18	19	payers	payer	NOUN
eistud-1089	18	20	’	'	PUNCT
eistud-1089	18	21	financial	financial	ADJ
eistud-1089	18	22	position	position	NOUN
eistud-1089	18	23	is	be	AUX
eistud-1089	18	24	evaluated	evaluate	VERB
eistud-1089	18	25	.	.	PUNCT
eistud-1089	19	1	the	the	DET
eistud-1089	19	2	methods	method	NOUN
eistud-1089	19	3	and	and	CCONJ
eistud-1089	19	4	procedures	procedure	NOUN
eistud-1089	19	5	of	of	ADP
eistud-1089	19	6	calculating	calculate	VERB
eistud-1089	19	7	the	the	DET
eistud-1089	19	8	probability	probability	NOUN
eistud-1089	19	9	of	of	ADP
eistud-1089	19	10	an	an	DET
eistud-1089	19	11	audit	audit	NOUN
eistud-1089	19	12	and	and	CCONJ
eistud-1089	19	13	application	application	NOUN
eistud-1089	19	14	of	of	ADP
eistud-1089	19	15	the	the	DET
eistud-1089	19	16	tax	tax	NOUN
eistud-1089	19	17	penalty	penalty	NOUN
eistud-1089	19	18	have	have	AUX
eistud-1089	19	19	already	already	ADV
eistud-1089	19	20	been	be	AUX
eistud-1089	19	21	described	describe	VERB
eistud-1089	19	22	in	in	ADP
eistud-1089	19	23	the	the	DET
eistud-1089	19	24	literature	literature	NOUN
eistud-1089	19	25	.	.	PUNCT
eistud-1089	20	1	the	the	DET
eistud-1089	20	2	delphi	delphi	NOUN
eistud-1089	20	3	method	method	NOUN
eistud-1089	20	4	,	,	PUNCT
eistud-1089	20	5	described	describe	VERB
eistud-1089	20	6	by	by	ADP
eistud-1089	20	7	v.m.popov	v.m.popov	NOUN
eistud-1089	20	8	for	for	ADP
eistud-1089	20	9	financial	financial	ADJ
eistud-1089	20	10	risks	risk	NOUN
eistud-1089	20	11	,	,	PUNCT
eistud-1089	20	12	is	be	AUX
eistud-1089	20	13	mainly	mainly	ADV
eistud-1089	20	14	used	use	VERB
eistud-1089	20	15	for	for	ADP
eistud-1089	20	16	this	this	DET
eistud-1089	20	17	purpose	purpose	NOUN
eistud-1089	20	18	.	.	PUNCT
eistud-1089	21	1	but	but	CCONJ
eistud-1089	21	2	it	it	PRON
eistud-1089	21	3	is	be	AUX
eistud-1089	21	4	also	also	ADV
eistud-1089	21	5	possible	possible	ADJ
eistud-1089	21	6	to	to	PART
eistud-1089	21	7	conduct	conduct	VERB
eistud-1089	21	8	calculation	calculation	NOUN
eistud-1089	21	9	of	of	ADP
eistud-1089	21	10	probability	probability	NOUN
eistud-1089	21	11	verification	verification	NOUN
eistud-1089	21	12	’s	’s	PART
eistud-1089	21	13	facts	fact	NOUN
eistud-1089	21	14	towards	towards	ADP
eistud-1089	21	15	taxpayer	taxpayer	NOUN
eistud-1089	21	16	.	.	PUNCT
eistud-1089	22	1	the	the	DET
eistud-1089	22	2	annual	annual	ADJ
eistud-1089	22	3	statements	statement	NOUN
eistud-1089	22	4	may	may	AUX
eistud-1089	22	5	be	be	AUX
eistud-1089	22	6	used	use	VERB
eistud-1089	22	7	for	for	ADP
eistud-1089	22	8	this	this	DET
eistud-1089	22	9	purpose	purpose	NOUN
eistud-1089	22	10	by	by	ADP
eistud-1089	22	11	tax	tax	NOUN
eistud-1089	22	12	administration	administration	NOUN
eistud-1089	22	13	.	.	PUNCT
eistud-1089	23	1	thus	thus	ADV
eistud-1089	23	2	,	,	PUNCT
eistud-1089	23	3	there	there	PRON
eistud-1089	23	4	were	be	VERB
eistud-1089	23	5	approximately	approximately	ADV
eistud-1089	23	6	162	162	NUM
eistud-1089	23	7	thousands	thousand	NOUN
eistud-1089	23	8	active	active	ADJ
eistud-1089	23	9	operating	operating	NOUN
eistud-1089	23	10	tax	tax	NOUN
eistud-1089	23	11	payers	payer	NOUN
eistud-1089	23	12	(	(	PUNCT
eistud-1089	23	13	legal	legal	ADJ
eistud-1089	23	14	persons	person	NOUN
eistud-1089	23	15	)	)	PUNCT
eistud-1089	23	16	registered	register	VERB
eistud-1089	23	17	with	with	ADP
eistud-1089	23	18	the	the	DET
eistud-1089	23	19	tax	tax	NOUN
eistud-1089	23	20	administration	administration	NOUN
eistud-1089	23	21	in	in	ADP
eistud-1089	23	22	latvia	latvia	PROPN
eistud-1089	23	23	in	in	ADP
eistud-1089	23	24	2010	2010	NUM
eistud-1089	23	25	.	.	PUNCT
eistud-1089	24	1	there	there	PRON
eistud-1089	24	2	were	be	VERB
eistud-1089	24	3	only	only	ADV
eistud-1089	24	4	1682	1682	NUM
eistud-1089	24	5	audits	audit	NOUN
eistud-1089	24	6	conducted	conduct	VERB
eistud-1089	24	7	in	in	ADP
eistud-1089	24	8	2010	2010	NUM
eistud-1089	24	9	,	,	PUNCT
eistud-1089	24	10	that	that	PRON
eistud-1089	24	11	is	be	AUX
eistud-1089	24	12	2	2	NUM
eistud-1089	24	13	%	%	NOUN
eistud-1089	24	14	of	of	ADP
eistud-1089	24	15	all	all	DET
eistud-1089	24	16	verifications	verification	NOUN
eistud-1089	24	17	.	.	PUNCT
eistud-1089	25	1	that	that	PRON
eistud-1089	25	2	means	mean	VERB
eistud-1089	25	3	that	that	SCONJ
eistud-1089	25	4	the	the	DET
eistud-1089	25	5	probability	probability	NOUN
eistud-1089	25	6	of	of	ADP
eistud-1089	25	7	audits	audits	NOUN
eistud-1089	25	8	for	for	ADP
eistud-1089	25	9	each	each	DET
eistud-1089	25	10	tax	tax	NOUN
eistud-1089	25	11	payer	payer	NOUN
eistud-1089	25	12	comes	come	VERB
eistud-1089	25	13	to	to	ADP
eistud-1089	25	14	no	no	DET
eistud-1089	25	15	more	more	ADJ
eistud-1089	25	16	than	than	ADP
eistud-1089	25	17	2	2	NUM
eistud-1089	25	18	%	%	NOUN
eistud-1089	25	19	.	.	PUNCT
eistud-1089	26	1	probability	probability	NOUN
eistud-1089	26	2	of	of	ADP
eistud-1089	26	3	auditcalculated	auditcalculate	VERB
eistud-1089	26	4	by	by	ADP
eistud-1089	26	5	the	the	DET
eistud-1089	26	6	same	same	ADJ
eistud-1089	26	7	method	method	NOUN
eistud-1089	26	8	for	for	ADP
eistud-1089	26	9	years	year	NOUN
eistud-1089	26	10	2005	2005	NUM
eistud-1089	26	11	and	and	CCONJ
eistud-1089	26	12	2006	2006	NUM
eistud-1089	26	13	had	have	AUX
eistud-1089	26	14	also	also	ADV
eistud-1089	26	15	come	come	VERB
eistud-1089	26	16	to	to	ADP
eistud-1089	26	17	1	1	NUM
eistud-1089	26	18	%	%	NOUN
eistud-1089	26	19	.	.	PUNCT
eistud-1089	27	1	so	so	ADV
eistud-1089	27	2	,	,	PUNCT
eistud-1089	27	3	tax	tax	NOUN
eistud-1089	27	4	risks	risk	NOUN
eistud-1089	27	5	management	management	NOUN
eistud-1089	27	6	should	should	AUX
eistud-1089	27	7	be	be	AUX
eistud-1089	27	8	conducted	conduct	VERB
eistud-1089	27	9	under	under	ADP
eistud-1089	27	10	the	the	DET
eistud-1089	27	11	conditions	condition	NOUN
eistud-1089	27	12	of	of	ADP
eistud-1089	27	13	uncertainty	uncertainty	NOUN
eistud-1089	27	14	and	and	CCONJ
eistud-1089	27	15	instability	instability	NOUN
eistud-1089	27	16	of	of	ADP
eistud-1089	27	17	tax	tax	NOUN
eistud-1089	27	18	legislation	legislation	NOUN
eistud-1089	27	19	.	.	PUNCT
eistud-1089	28	1	keywords	keyword	NOUN
eistud-1089	28	2	:	:	PUNCT
eistud-1089	28	3	partial	partial	ADJ
eistud-1089	28	4	uncertainty	uncertainty	NOUN
eistud-1089	28	5	,	,	PUNCT
eistud-1089	28	6	tax	tax	NOUN
eistud-1089	28	7	risk	risk	NOUN
eistud-1089	28	8	,	,	PUNCT
eistud-1089	28	9	unstable	unstable	ADJ
eistud-1089	28	10	tax	tax	NOUN
eistud-1089	28	11	system	system	NOUN
eistud-1089	28	12	,	,	PUNCT
eistud-1089	28	13	financial	financial	ADJ
eistud-1089	28	14	and	and	CCONJ
eistud-1089	28	15	accounting	accounting	NOUN
eistud-1089	28	16	policy	policy	NOUN
eistud-1089	28	17	,	,	PUNCT
eistud-1089	28	18	acceptable	acceptable	ADJ
eistud-1089	28	19	losses	loss	NOUN
eistud-1089	28	20	zone	zone	NOUN
eistud-1089	28	21	,	,	PUNCT
eistud-1089	28	22	probability	probability	NOUN
eistud-1089	28	23	.	.	PUNCT
eistud-1089	29	1	introduction	introduction	NOUN
eistud-1089	29	2	the	the	DET
eistud-1089	29	3	scientific	scientific	ADJ
eistud-1089	29	4	problem	problem	NOUN
eistud-1089	29	5	is	be	AUX
eistud-1089	29	6	the	the	DET
eistud-1089	29	7	lack	lack	NOUN
eistud-1089	29	8	of	of	ADP
eistud-1089	29	9	research	research	NOUN
eistud-1089	29	10	in	in	ADP
eistud-1089	29	11	the	the	DET
eistud-1089	29	12	fields	field	NOUN
eistud-1089	29	13	of	of	ADP
eistud-1089	29	14	the	the	DET
eistud-1089	29	15	nature	nature	NOUN
eistud-1089	29	16	of	of	ADP
eistud-1089	29	17	tax	tax	NOUN
eistud-1089	29	18	risk	risk	NOUN
eistud-1089	29	19	,	,	PUNCT
eistud-1089	29	20	its	its	PRON
eistud-1089	29	21	calculation	calculation	NOUN
eistud-1089	29	22	and	and	CCONJ
eistud-1089	29	23	management	management	NOUN
eistud-1089	29	24	on	on	ADP
eistud-1089	29	25	macroeconomic	macroeconomic	ADJ
eistud-1089	29	26	and	and	CCONJ
eistud-1089	29	27	microeconomic	microeconomic	ADJ
eistud-1089	29	28	levels	level	NOUN
eistud-1089	29	29	.	.	PUNCT
eistud-1089	30	1	in	in	ADP
eistud-1089	30	2	practice	practice	NOUN
eistud-1089	30	3	of	of	ADP
eistud-1089	30	4	business	business	NOUN
eistud-1089	30	5	-	-	PUNCT
eistud-1089	30	6	consulting	consult	VERB
eistud-1089	30	7	the	the	DET
eistud-1089	30	8	necessity	necessity	NOUN
eistud-1089	30	9	of	of	ADP
eistud-1089	30	10	calculation	calculation	NOUN
eistud-1089	30	11	of	of	ADP
eistud-1089	30	12	tax	tax	NOUN
eistud-1089	30	13	risks	risk	NOUN
eistud-1089	30	14	has	have	AUX
eistud-1089	30	15	become	become	VERB
eistud-1089	30	16	an	an	DET
eistud-1089	30	17	important	important	ADJ
eistud-1089	30	18	element	element	NOUN
eistud-1089	30	19	for	for	ADP
eistud-1089	30	20	adoption	adoption	NOUN
eistud-1089	30	21	of	of	ADP
eistud-1089	30	22	management	management	NOUN
eistud-1089	30	23	decisions	decision	NOUN
eistud-1089	30	24	in	in	ADP
eistud-1089	30	25	the	the	DET
eistud-1089	30	26	field	field	NOUN
eistud-1089	30	27	of	of	ADP
eistud-1089	30	28	entrepreneurial	entrepreneurial	ADJ
eistud-1089	30	29	activity	activity	NOUN
eistud-1089	30	30	.	.	PUNCT
eistud-1089	31	1	novelty	novelty	NOUN
eistud-1089	31	2	–	–	PUNCT
eistud-1089	31	3	the	the	DET
eistud-1089	31	4	methods	method	NOUN
eistud-1089	31	5	of	of	ADP
eistud-1089	31	6	tax	tax	NOUN
eistud-1089	31	7	risk	risk	NOUN
eistud-1089	31	8	diagnostics	diagnostic	NOUN
eistud-1089	31	9	,	,	PUNCT
eistud-1089	31	10	estimation	estimation	NOUN
eistud-1089	31	11	and	and	CCONJ
eistud-1089	31	12	reduction	reduction	NOUN
eistud-1089	31	13	to	to	ADP
eistud-1089	31	14	the	the	DET
eistud-1089	31	15	level	level	NOUN
eistud-1089	31	16	of	of	ADP
eistud-1089	31	17	acceptable	acceptable	ADJ
eistud-1089	31	18	losses	loss	NOUN
eistud-1089	31	19	are	be	AUX
eistud-1089	31	20	suggested	suggest	VERB
eistud-1089	31	21	.	.	PUNCT
eistud-1089	32	1	the	the	DET
eistud-1089	32	2	aims	aim	NOUN
eistud-1089	32	3	of	of	ADP
eistud-1089	32	4	this	this	DET
eistud-1089	32	5	article	article	NOUN
eistud-1089	32	6	are	be	AUX
eistud-1089	32	7	to	to	PART
eistud-1089	32	8	analize	analize	VERB
eistud-1089	32	9	the	the	DET
eistud-1089	32	10	tax	tax	NOUN
eistud-1089	32	11	risk	risk	NOUN
eistud-1089	32	12	reasons	reason	NOUN
eistud-1089	32	13	,	,	PUNCT
eistud-1089	32	14	to	to	PART
eistud-1089	32	15	show	show	VERB
eistud-1089	32	16	stages	stage	NOUN
eistud-1089	32	17	of	of	ADP
eistud-1089	32	18	estimation	estimation	NOUN
eistud-1089	32	19	of	of	ADP
eistud-1089	32	20	losses	loss	NOUN
eistud-1089	32	21	connected	connect	VERB
eistud-1089	32	22	with	with	ADP
eistud-1089	32	23	tax	tax	NOUN
eistud-1089	32	24	risk	risk	NOUN
eistud-1089	32	25	and	and	CCONJ
eistud-1089	32	26	to	to	PART
eistud-1089	32	27	determine	determine	VERB
eistud-1089	32	28	the	the	DET
eistud-1089	32	29	levels	level	NOUN
eistud-1089	32	30	of	of	ADP
eistud-1089	32	31	acceptable	acceptable	ADJ
eistud-1089	32	32	,	,	PUNCT
eistud-1089	32	33	critical	critical	ADJ
eistud-1089	32	34	and	and	CCONJ
eistud-1089	32	35	catastrophic	catastrophic	ADJ
eistud-1089	32	36	risk	risk	NOUN
eistud-1089	32	37	.	.	PUNCT
eistud-1089	33	1	the	the	DET
eistud-1089	33	2	object	object	NOUN
eistud-1089	33	3	of	of	ADP
eistud-1089	33	4	this	this	DET
eistud-1089	33	5	article	article	NOUN
eistud-1089	33	6	is	be	AUX
eistud-1089	33	7	tax	tax	NOUN
eistud-1089	33	8	risks	risk	NOUN
eistud-1089	33	9	of	of	ADP
eistud-1089	33	10	a	a	DET
eistud-1089	33	11	private	private	ADJ
eistud-1089	33	12	company	company	NOUN
eistud-1089	33	13	as	as	SCONJ
eistud-1089	33	14	they	they	PRON
eistud-1089	33	15	occur	occur	VERB
eistud-1089	33	16	when	when	SCONJ
eistud-1089	33	17	the	the	DET
eistud-1089	33	18	country‘s	country‘s	PROPN
eistud-1089	33	19	tax	tax	NOUN
eistud-1089	33	20	system	system	NOUN
eistud-1089	33	21	is	be	AUX
eistud-1089	33	22	characterized	characterize	VERB
eistud-1089	33	23	as	as	ADP
eistud-1089	33	24	unstable	unstable	ADJ
eistud-1089	33	25	and	and	CCONJ
eistud-1089	33	26	unclear	unclear	ADJ
eistud-1089	33	27	.	.	PUNCT
eistud-1089	34	1	the	the	DET
eistud-1089	34	2	research	research	NOUN
eistud-1089	34	3	methods	method	NOUN
eistud-1089	34	4	of	of	ADP
eistud-1089	34	5	tax	tax	NOUN
eistud-1089	34	6	risk	risk	NOUN
eistud-1089	34	7	analysis	analysis	NOUN
eistud-1089	34	8	(	(	PUNCT
eistud-1089	34	9	method	method	NOUN
eistud-1089	34	10	of	of	ADP
eistud-1089	34	11	scenario	scenario	NOUN
eistud-1089	34	12	,	,	PUNCT
eistud-1089	34	13	method	method	NOUN
eistud-1089	34	14	of	of	ADP
eistud-1089	34	15	losses	loss	NOUN
eistud-1089	34	16	and	and	CCONJ
eistud-1089	34	17	gains	gain	NOUN
eistud-1089	34	18	,	,	PUNCT
eistud-1089	34	19	method	method	NOUN
eistud-1089	34	20	of	of	ADP
eistud-1089	34	21	statistical	statistical	ADJ
eistud-1089	34	22	data	datum	NOUN
eistud-1089	34	23	)	)	PUNCT
eistud-1089	34	24	used	use	VERB
eistud-1089	34	25	in	in	ADP
eistud-1089	34	26	this	this	DET
eistud-1089	34	27	article	article	NOUN
eistud-1089	34	28	are	be	AUX
eistud-1089	34	29	based	base	VERB
eistud-1089	34	30	on	on	ADP
eistud-1089	34	31	the	the	DET
eistud-1089	34	32	neoclassical	neoclassical	ADJ
eistud-1089	34	33	approach	approach	NOUN
eistud-1089	34	34	to	to	ADP
eistud-1089	34	35	risks	risk	NOUN
eistud-1089	34	36	’	'	PUNCT
eistud-1089	34	37	nature	nature	NOUN
eistud-1089	34	38	and	and	CCONJ
eistud-1089	34	39	on	on	ADP
eistud-1089	34	40	probability	probability	NOUN
eistud-1089	34	41	theory	theory	NOUN
eistud-1089	34	42	.	.	PUNCT
eistud-1089	35	1	subject	subject	NOUN
eistud-1089	35	2	’s	’s	PART
eistud-1089	35	3	relevance	relevance	NOUN
eistud-1089	35	4	tax	tax	NOUN
eistud-1089	35	5	risks	risk	NOUN
eistud-1089	35	6	in	in	ADP
eistud-1089	35	7	a	a	DET
eistud-1089	35	8	risk	risk	NOUN
eistud-1089	35	9	-	-	PUNCT
eistud-1089	35	10	management	management	NOUN
eistud-1089	35	11	’s	’s	NOUN
eistud-1089	35	12	scientific	scientific	ADJ
eistud-1089	35	13	and	and	CCONJ
eistud-1089	35	14	study	study	NOUN
eistud-1089	35	15	literature	literature	NOUN
eistud-1089	35	16	have	have	AUX
eistud-1089	35	17	not	not	PART
eistud-1089	35	18	been	be	AUX
eistud-1089	35	19	researched	research	VERB
eistud-1089	35	20	practically	practically	ADV
eistud-1089	35	21	[	[	X
eistud-1089	35	22	1	1	NUM
eistud-1089	35	23	-	-	SYM
eistud-1089	35	24	4	4	NUM
eistud-1089	35	25	]	]	PUNCT
eistud-1089	35	26	.	.	PUNCT
eistud-1089	36	1	the	the	DET
eistud-1089	36	2	place	place	NOUN
eistud-1089	36	3	for	for	ADP
eistud-1089	36	4	them	they	PRON
eistud-1089	36	5	in	in	ADP
eistud-1089	36	6	the	the	DET
eistud-1089	36	7	currently	currently	ADV
eistud-1089	36	8	accepted	accept	VERB
eistud-1089	36	9	risks	risk	NOUN
eistud-1089	36	10	’	'	PUNCT
eistud-1089	36	11	classification	classification	NOUN
eistud-1089	36	12	has	have	AUX
eistud-1089	36	13	not	not	PART
eistud-1089	36	14	been	be	AUX
eistud-1089	36	15	specified	specify	VERB
eistud-1089	36	16	[	[	PUNCT
eistud-1089	36	17	5	5	NUM
eistud-1089	36	18	-	-	SYM
eistud-1089	36	19	7	7	NUM
eistud-1089	36	20	]	]	PUNCT
eistud-1089	36	21	.	.	PUNCT
eistud-1089	37	1	sometimes	sometimes	ADV
eistud-1089	37	2	the	the	DET
eistud-1089	37	3	researchers	researcher	NOUN
eistud-1089	37	4	mention	mention	VERB
eistud-1089	37	5	tax	tax	NOUN
eistud-1089	37	6	risks	risk	NOUN
eistud-1089	37	7	as	as	ADP
eistud-1089	37	8	a	a	DET
eistud-1089	37	9	part	part	NOUN
eistud-1089	37	10	of	of	ADP
eistud-1089	37	11	political	political	ADJ
eistud-1089	37	12	force	force	NOUN
eistud-1089	37	13	-	-	PUNCT
eistud-1089	37	14	majeure	majeure	NOUN
eistud-1089	37	15	risks	risk	NOUN
eistud-1089	37	16	[	[	X
eistud-1089	37	17	8	8	NUM
eistud-1089	37	18	]	]	PUNCT
eistud-1089	37	19	that	that	PRON
eistud-1089	37	20	do	do	AUX
eistud-1089	37	21	not	not	PART
eistud-1089	37	22	quite	quite	ADV
eistud-1089	37	23	precisely	precisely	ADV
eistud-1089	37	24	reflect	reflect	VERB
eistud-1089	37	25	their	their	PRON
eistud-1089	37	26	nature	nature	NOUN
eistud-1089	37	27	.	.	PUNCT
eistud-1089	38	1	nevertheless	nevertheless	ADV
eistud-1089	38	2	,	,	PUNCT
eistud-1089	38	3	in	in	ADP
eistud-1089	38	4	practice	practice	NOUN
eistud-1089	38	5	of	of	ADP
eistud-1089	38	6	business	business	NOUN
eistud-1089	38	7	-	-	PUNCT
eistud-1089	38	8	consulting	consult	VERB
eistud-1089	38	9	the	the	DET
eistud-1089	38	10	term	term	NOUN
eistud-1089	38	11	”	"	PUNCT
eistud-1089	38	12	tax	tax	NOUN
eistud-1089	38	13	risks	risk	NOUN
eistud-1089	38	14	”	"	PUNCT
eistud-1089	38	15	has	have	AUX
eistud-1089	38	16	assumed	assume	VERB
eistud-1089	38	17	its	its	PRON
eistud-1089	38	18	firm	firm	ADJ
eistud-1089	38	19	position	position	NOUN
eistud-1089	38	20	among	among	ADP
eistud-1089	38	21	financial	financial	ADJ
eistud-1089	38	22	risks	risk	NOUN
eistud-1089	38	23	[	[	X
eistud-1089	38	24	9	9	NUM
eistud-1089	38	25	-	-	SYM
eistud-1089	38	26	14	14	NUM
eistud-1089	38	27	,	,	PUNCT
eistud-1089	38	28	20	20	NUM
eistud-1089	38	29	]	]	PUNCT
eistud-1089	38	30	.	.	PUNCT
eistud-1089	39	1	the	the	DET
eistud-1089	39	2	necessity	necessity	NOUN
eistud-1089	39	3	of	of	ADP
eistud-1089	39	4	losses	loss	NOUN
eistud-1089	39	5	’	'	PUNCT
eistud-1089	39	6	records	record	NOUN
eistud-1089	39	7	connected	connect	VERB
eistud-1089	39	8	to	to	ADP
eistud-1089	39	9	their	their	PRON
eistud-1089	39	10	occurrence	occurrence	NOUN
eistud-1089	39	11	has	have	AUX
eistud-1089	39	12	become	become	VERB
eistud-1089	39	13	an	an	DET
eistud-1089	39	14	important	important	ADJ
eistud-1089	39	15	element	element	NOUN
eistud-1089	39	16	of	of	ADP
eistud-1089	39	17	management	management	NOUN
eistud-1089	39	18	decisions	decision	NOUN
eistud-1089	39	19	.	.	PUNCT
eistud-1089	40	1	in	in	ADP
eistud-1089	40	2	relation	relation	NOUN
eistud-1089	40	3	to	to	ADP
eistud-1089	40	4	this	this	PRON
eistud-1089	40	5	,	,	PUNCT
eistud-1089	40	6	the	the	DET
eistud-1089	40	7	difficulty	difficulty	NOUN
eistud-1089	40	8	of	of	ADP
eistud-1089	40	9	calculation	calculation	NOUN
eistud-1089	40	10	of	of	ADP
eistud-1089	40	11	the	the	DET
eistud-1089	40	12	tax	tax	NOUN
eistud-1089	40	13	risks	risk	NOUN
eistud-1089	40	14	amount	amount	NOUN
eistud-1089	40	15	and	and	CCONJ
eistud-1089	40	16	selection	selection	NOUN
eistud-1089	40	17	of	of	ADP
eistud-1089	40	18	its	its	PRON
eistud-1089	40	19	mitigation	mitigation	NOUN
eistud-1089	40	20	technique	technique	NOUN
eistud-1089	40	21	emerges	emerge	VERB
eistud-1089	40	22	.	.	PUNCT
eistud-1089	41	1	for	for	ADP
eistud-1089	41	2	the	the	DET
eistud-1089	41	3	solution	solution	NOUN
eistud-1089	41	4	of	of	ADP
eistud-1089	41	5	this	this	DET
eistud-1089	41	6	problem	problem	NOUN
eistud-1089	41	7	it	it	PRON
eistud-1089	41	8	is	be	AUX
eistud-1089	41	9	expedient	expedient	ADJ
eistud-1089	41	10	to	to	ADP
eistud-1089	41	11	issn	issn	VERB
eistud-1089	41	12	1822–8402	1822–8402	NUM
eistud-1089	41	13	european	european	ADJ
eistud-1089	41	14	integration	integration	NOUN
eistud-1089	41	15	studies	study	NOUN
eistud-1089	41	16	.	.	PUNCT
eistud-1089	42	1	2011	2011	NUM
eistud-1089	42	2	.	.	PUNCT
eistud-1089	43	1	no	no	DET
eistud-1089	43	2	5	5	NUM
eistud-1089	43	3	142	142	NUM
eistud-1089	43	4	choose	choose	VERB
eistud-1089	43	5	those	those	DET
eistud-1089	43	6	risk	risk	NOUN
eistud-1089	43	7	-	-	PUNCT
eistud-1089	43	8	management	management	NOUN
eistud-1089	43	9	specialists	specialist	NOUN
eistud-1089	43	10	’	'	PUNCT
eistud-1089	43	11	and	and	CCONJ
eistud-1089	43	12	experts	expert	NOUN
eistud-1089	43	13	’	’	PART
eistud-1089	43	14	recommendations	recommendation	NOUN
eistud-1089	43	15	,	,	PUNCT
eistud-1089	43	16	that	that	PRON
eistud-1089	43	17	may	may	AUX
eistud-1089	43	18	be	be	AUX
eistud-1089	43	19	applied	apply	VERB
eistud-1089	43	20	to	to	ADP
eistud-1089	43	21	the	the	DET
eistud-1089	43	22	risk	risk	NOUN
eistud-1089	43	23	of	of	ADP
eistud-1089	43	24	additional	additional	ADJ
eistud-1089	43	25	(	(	PUNCT
eistud-1089	43	26	unplanned	unplanned	ADJ
eistud-1089	43	27	)	)	PUNCT
eistud-1089	43	28	tax	tax	NOUN
eistud-1089	43	29	payments	payment	NOUN
eistud-1089	43	30	in	in	ADP
eistud-1089	43	31	the	the	DET
eistud-1089	43	32	budget	budget	NOUN
eistud-1089	43	33	,	,	PUNCT
eistud-1089	43	34	i.e.	i.e.	X
eistud-1089	43	35	the	the	DET
eistud-1089	43	36	tax	tax	NOUN
eistud-1089	43	37	risks	risk	NOUN
eistud-1089	43	38	.	.	PUNCT
eistud-1089	44	1	the	the	DET
eistud-1089	44	2	risk	risk	NOUN
eistud-1089	44	3	,	,	PUNCT
eistud-1089	44	4	as	as	ADP
eistud-1089	44	5	a	a	DET
eistud-1089	44	6	probability	probability	NOUN
eistud-1089	44	7	of	of	ADP
eistud-1089	44	8	occurrence	occurrence	NOUN
eistud-1089	44	9	of	of	ADP
eistud-1089	44	10	unforeseen	unforeseen	ADJ
eistud-1089	44	11	expenses	expense	NOUN
eistud-1089	44	12	,	,	PUNCT
eistud-1089	44	13	is	be	AUX
eistud-1089	44	14	always	always	ADV
eistud-1089	44	15	present	present	ADJ
eistud-1089	44	16	in	in	ADP
eistud-1089	44	17	any	any	DET
eistud-1089	44	18	entrepreneurial	entrepreneurial	ADJ
eistud-1089	44	19	activity	activity	NOUN
eistud-1089	44	20	.	.	PUNCT
eistud-1089	45	1	the	the	DET
eistud-1089	45	2	tax	tax	NOUN
eistud-1089	45	3	risk	risk	NOUN
eistud-1089	45	4	is	be	AUX
eistud-1089	45	5	a	a	DET
eistud-1089	45	6	form	form	NOUN
eistud-1089	45	7	of	of	ADP
eistud-1089	45	8	financial	financial	ADJ
eistud-1089	45	9	risks	risk	NOUN
eistud-1089	45	10	.	.	PUNCT
eistud-1089	46	1	it	it	PRON
eistud-1089	46	2	represents	represent	VERB
eistud-1089	46	3	a	a	DET
eistud-1089	46	4	possibility	possibility	NOUN
eistud-1089	46	5	of	of	ADP
eistud-1089	46	6	occurence	occurence	NOUN
eistud-1089	46	7	of	of	ADP
eistud-1089	46	8	financial	financial	ADJ
eistud-1089	46	9	liability	liability	NOUN
eistud-1089	46	10	,	,	PUNCT
eistud-1089	46	11	i.e.	i.e.	X
eistud-1089	46	12	claims	claim	NOUN
eistud-1089	46	13	concerning	concern	VERB
eistud-1089	46	14	the	the	DET
eistud-1089	46	15	amount	amount	NOUN
eistud-1089	46	16	of	of	ADP
eistud-1089	46	17	mandatory	mandatory	ADJ
eistud-1089	46	18	tax	tax	NOUN
eistud-1089	46	19	payments	payment	NOUN
eistud-1089	46	20	and	and	CCONJ
eistud-1089	46	21	duties	duty	NOUN
eistud-1089	46	22	to	to	ADP
eistud-1089	46	23	the	the	DET
eistud-1089	46	24	budget	budget	NOUN
eistud-1089	46	25	imposed	impose	VERB
eistud-1089	46	26	by	by	ADP
eistud-1089	46	27	fiscal	fiscal	ADJ
eistud-1089	46	28	bodies	body	NOUN
eistud-1089	46	29	.	.	PUNCT
eistud-1089	47	1	furthermore	furthermore	ADV
eistud-1089	47	2	,	,	PUNCT
eistud-1089	47	3	the	the	DET
eistud-1089	47	4	unexpectedness	unexpectedness	NOUN
eistud-1089	47	5	of	of	ADP
eistud-1089	47	6	additionally	additionally	ADV
eistud-1089	47	7	claimed	claim	VERB
eistud-1089	47	8	tax	tax	NOUN
eistud-1089	47	9	payments	payment	NOUN
eistud-1089	47	10	is	be	AUX
eistud-1089	47	11	highly	highly	ADV
eistud-1089	47	12	relative	relative	ADJ
eistud-1089	47	13	.	.	PUNCT
eistud-1089	48	1	it	it	PRON
eistud-1089	48	2	is	be	AUX
eistud-1089	48	3	related	relate	VERB
eistud-1089	48	4	to	to	ADP
eistud-1089	48	5	the	the	DET
eistud-1089	48	6	specific	specific	ADJ
eistud-1089	48	7	features	feature	NOUN
eistud-1089	48	8	of	of	ADP
eistud-1089	48	9	the	the	DET
eistud-1089	48	10	tax	tax	NOUN
eistud-1089	48	11	payments	payment	NOUN
eistud-1089	48	12	procedure	procedure	NOUN
eistud-1089	48	13	.	.	PUNCT
eistud-1089	49	1	first	first	ADV
eistud-1089	49	2	,	,	PUNCT
eistud-1089	49	3	the	the	DET
eistud-1089	49	4	majority	majority	NOUN
eistud-1089	49	5	of	of	ADP
eistud-1089	49	6	such	such	ADJ
eistud-1089	49	7	mandatory	mandatory	ADJ
eistud-1089	49	8	payments	payment	NOUN
eistud-1089	49	9	are	be	AUX
eistud-1089	49	10	calculated	calculate	VERB
eistud-1089	49	11	and	and	CCONJ
eistud-1089	49	12	paid	pay	VERB
eistud-1089	49	13	by	by	ADP
eistud-1089	49	14	tax	tax	NOUN
eistud-1089	49	15	payer	payer	NOUN
eistud-1089	49	16	into	into	ADP
eistud-1089	49	17	the	the	DET
eistud-1089	49	18	budget	budget	NOUN
eistud-1089	49	19	independently	independently	ADV
eistud-1089	49	20	,	,	PUNCT
eistud-1089	49	21	based	base	VERB
eistud-1089	49	22	on	on	ADP
eistud-1089	49	23	requirements	requirement	NOUN
eistud-1089	49	24	of	of	ADP
eistud-1089	49	25	government	government	NOUN
eistud-1089	49	26	regulations	regulation	NOUN
eistud-1089	49	27	.	.	PUNCT
eistud-1089	50	1	in	in	ADP
eistud-1089	50	2	addition	addition	NOUN
eistud-1089	50	3	,	,	PUNCT
eistud-1089	50	4	tax	tax	NOUN
eistud-1089	50	5	audit	audit	NOUN
eistud-1089	50	6	and	and	CCONJ
eistud-1089	50	7	discovery	discovery	NOUN
eistud-1089	50	8	of	of	ADP
eistud-1089	50	9	mistakes	mistake	NOUN
eistud-1089	50	10	in	in	ADP
eistud-1089	50	11	tax	tax	NOUN
eistud-1089	50	12	calculation	calculation	NOUN
eistud-1089	50	13	can	can	AUX
eistud-1089	50	14	not	not	PART
eistud-1089	50	15	be	be	AUX
eistud-1089	50	16	an	an	DET
eistud-1089	50	17	absolutely	absolutely	ADV
eistud-1089	50	18	unexpected	unexpected	ADJ
eistud-1089	50	19	event	event	NOUN
eistud-1089	50	20	for	for	ADP
eistud-1089	50	21	a	a	DET
eistud-1089	50	22	tax	tax	NOUN
eistud-1089	50	23	payer	payer	NOUN
eistud-1089	50	24	.	.	PUNCT
eistud-1089	51	1	the	the	DET
eistud-1089	51	2	fact	fact	NOUN
eistud-1089	51	3	of	of	ADP
eistud-1089	51	4	occurrence	occurrence	NOUN
eistud-1089	51	5	of	of	ADP
eistud-1089	51	6	a	a	DET
eistud-1089	51	7	claimon	claimon	NOUN
eistud-1089	51	8	the	the	DET
eistud-1089	51	9	part	part	NOUN
eistud-1089	51	10	of	of	ADP
eistud-1089	51	11	fiscal	fiscal	ADJ
eistud-1089	51	12	bodies	body	NOUN
eistud-1089	51	13	as	as	ADP
eistud-1089	51	14	such	such	ADJ
eistud-1089	51	15	is	be	AUX
eistud-1089	51	16	expected	expect	VERB
eistud-1089	51	17	always	always	ADV
eistud-1089	51	18	.	.	PUNCT
eistud-1089	52	1	it	it	PRON
eistud-1089	52	2	becomes	become	VERB
eistud-1089	52	3	clear	clear	ADJ
eistud-1089	52	4	,	,	PUNCT
eistud-1089	52	5	therefore	therefore	ADV
eistud-1089	52	6	,	,	PUNCT
eistud-1089	52	7	why	why	SCONJ
eistud-1089	52	8	33	33	NUM
eistud-1089	52	9	%	%	NOUN
eistud-1089	52	10	of	of	ADP
eistud-1089	52	11	the	the	DET
eistud-1089	52	12	residents	resident	NOUN
eistud-1089	52	13	in	in	ADP
eistud-1089	52	14	latvia	latvia	PROPN
eistud-1089	52	15	surveyed	survey	VERB
eistud-1089	52	16	in	in	ADP
eistud-1089	52	17	december	december	PROPN
eistud-1089	52	18	2010	2010	NUM
eistud-1089	52	19	have	have	AUX
eistud-1089	52	20	responded	respond	VERB
eistud-1089	52	21	that	that	PRON
eistud-1089	52	22	nonpredictable	nonpredictable	ADJ
eistud-1089	52	23	and	and	CCONJ
eistud-1089	52	24	ambiguous	ambiguous	ADJ
eistud-1089	52	25	nature	nature	NOUN
eistud-1089	52	26	of	of	ADP
eistud-1089	52	27	tax	tax	NOUN
eistud-1089	52	28	legislation	legislation	NOUN
eistud-1089	52	29	is	be	AUX
eistud-1089	52	30	the	the	DET
eistud-1089	52	31	main	main	ADJ
eistud-1089	52	32	cause	cause	NOUN
eistud-1089	52	33	of	of	ADP
eistud-1089	52	34	evading	evade	VERB
eistud-1089	52	35	tax	tax	NOUN
eistud-1089	52	36	payments	payment	NOUN
eistud-1089	52	37	.	.	PUNCT
eistud-1089	53	1	another	another	DET
eistud-1089	53	2	58	58	NUM
eistud-1089	53	3	%	%	NOUN
eistud-1089	53	4	believe	believe	VERB
eistud-1089	53	5	that	that	SCONJ
eistud-1089	53	6	the	the	DET
eistud-1089	53	7	governmental	governmental	ADJ
eistud-1089	53	8	policy	policy	NOUN
eistud-1089	53	9	in	in	ADP
eistud-1089	53	10	the	the	DET
eistud-1089	53	11	field	field	NOUN
eistud-1089	53	12	of	of	ADP
eistud-1089	53	13	taxation	taxation	NOUN
eistud-1089	53	14	gives	give	VERB
eistud-1089	53	15	raise	raise	VERB
eistud-1089	53	16	to	to	ADP
eistud-1089	53	17	hidden	hidden	ADJ
eistud-1089	53	18	economy	economy	NOUN
eistud-1089	53	19	[	[	X
eistud-1089	53	20	15	15	NUM
eistud-1089	53	21	]	]	PUNCT
eistud-1089	53	22	.	.	PUNCT
eistud-1089	54	1	however	however	ADV
eistud-1089	54	2	,	,	PUNCT
eistud-1089	54	3	not	not	PART
eistud-1089	54	4	all	all	DET
eistud-1089	54	5	taxpayers	taxpayer	NOUN
eistud-1089	54	6	undergo	undergo	VERB
eistud-1089	54	7	audit	audit	NOUN
eistud-1089	54	8	,	,	PUNCT
eistud-1089	54	9	not	not	PART
eistud-1089	54	10	all	all	DET
eistud-1089	54	11	taxation	taxation	NOUN
eistud-1089	54	12	periods	period	NOUN
eistud-1089	54	13	and	and	CCONJ
eistud-1089	54	14	not	not	PART
eistud-1089	54	15	all	all	DET
eistud-1089	54	16	taxes	taxis	NOUN
eistud-1089	54	17	are	be	AUX
eistud-1089	54	18	being	be	AUX
eistud-1089	54	19	verified	verify	VERB
eistud-1089	54	20	.	.	PUNCT
eistud-1089	55	1	claim	claim	NOUN
eistud-1089	55	2	to	to	ADP
eistud-1089	55	3	the	the	DET
eistud-1089	55	4	figure	figure	NOUN
eistud-1089	55	5	of	of	ADP
eistud-1089	55	6	released	release	VERB
eistud-1089	55	7	tax	tax	NOUN
eistud-1089	55	8	payments	payment	NOUN
eistud-1089	55	9	on	on	ADP
eistud-1089	55	10	the	the	DET
eistud-1089	55	11	part	part	NOUN
eistud-1089	55	12	of	of	ADP
eistud-1089	55	13	fiscal	fiscal	ADJ
eistud-1089	55	14	bodies	body	NOUN
eistud-1089	55	15	is	be	AUX
eistud-1089	55	16	accorded	accord	VERB
eistud-1089	55	17	only	only	ADV
eistud-1089	55	18	to	to	ADP
eistud-1089	55	19	the	the	DET
eistud-1089	55	20	tax	tax	NOUN
eistud-1089	55	21	payer	payer	NOUN
eistud-1089	55	22	as	as	ADP
eistud-1089	55	23	an	an	DET
eistud-1089	55	24	opportunity	opportunity	NOUN
eistud-1089	55	25	,	,	PUNCT
eistud-1089	55	26	but	but	CCONJ
eistud-1089	55	27	not	not	PART
eistud-1089	55	28	as	as	ADP
eistud-1089	55	29	the	the	DET
eistud-1089	55	30	imminence	imminence	NOUN
eistud-1089	55	31	.	.	PUNCT
eistud-1089	56	1	therefore	therefore	ADV
eistud-1089	56	2	,	,	PUNCT
eistud-1089	56	3	additional	additional	ADJ
eistud-1089	56	4	tax	tax	NOUN
eistud-1089	56	5	payments	payment	NOUN
eistud-1089	56	6	into	into	ADP
eistud-1089	56	7	budget	budget	NOUN
eistud-1089	56	8	are	be	AUX
eistud-1089	56	9	considered	consider	VERB
eistud-1089	56	10	by	by	ADP
eistud-1089	56	11	entrepreneur	entrepreneur	NOUN
eistud-1089	56	12	as	as	ADP
eistud-1089	56	13	a	a	DET
eistud-1089	56	14	probability	probability	NOUN
eistud-1089	56	15	,	,	PUNCT
eistud-1089	56	16	i.e.	i.e.	X
eistud-1089	56	17	as	as	ADP
eistud-1089	56	18	a	a	DET
eistud-1089	56	19	risk	risk	NOUN
eistud-1089	56	20	.	.	PUNCT
eistud-1089	57	1	second	second	ADJ
eistud-1089	57	2	,	,	PUNCT
eistud-1089	57	3	in	in	ADP
eistud-1089	57	4	calculation	calculation	NOUN
eistud-1089	57	5	of	of	ADP
eistud-1089	57	6	taxes	taxis	NOUN
eistud-1089	57	7	an	an	DET
eistud-1089	57	8	entrepreneur	entrepreneur	NOUN
eistud-1089	57	9	relies	rely	VERB
eistud-1089	57	10	upon	upon	SCONJ
eistud-1089	57	11	the	the	DET
eistud-1089	57	12	regulatory	regulatory	ADJ
eistud-1089	57	13	system	system	NOUN
eistud-1089	57	14	that	that	PRON
eistud-1089	57	15	is	be	AUX
eistud-1089	57	16	available	available	ADJ
eistud-1089	57	17	to	to	ADP
eistud-1089	57	18	him	he	PRON
eistud-1089	57	19	/	/	SYM
eistud-1089	57	20	her	she	PRON
eistud-1089	57	21	.	.	PUNCT
eistud-1089	58	1	furthermore	furthermore	ADV
eistud-1089	58	2	,	,	PUNCT
eistud-1089	58	3	a	a	DET
eistud-1089	58	4	tax	tax	NOUN
eistud-1089	58	5	payer	payer	NOUN
eistud-1089	58	6	has	have	VERB
eistud-1089	58	7	to	to	PART
eistud-1089	58	8	interpret	interpret	VERB
eistud-1089	58	9	independently	independently	ADV
eistud-1089	58	10	statutory	statutory	ADJ
eistud-1089	58	11	provisions	provision	NOUN
eistud-1089	58	12	,	,	PUNCT
eistud-1089	58	13	which	which	PRON
eistud-1089	58	14	appear	appear	VERB
eistud-1089	58	15	unclear	unclear	ADJ
eistud-1089	58	16	,	,	PUNCT
eistud-1089	58	17	ambiguous	ambiguous	ADJ
eistud-1089	58	18	or	or	CCONJ
eistud-1089	58	19	contradictory	contradictory	ADJ
eistud-1089	58	20	to	to	ADP
eistud-1089	58	21	him	he	PRON
eistud-1089	58	22	/	/	PUNCT
eistud-1089	58	23	her	she	PRON
eistud-1089	58	24	.	.	PUNCT
eistud-1089	59	1	the	the	DET
eistud-1089	59	2	tax	tax	NOUN
eistud-1089	59	3	administration	administration	NOUN
eistud-1089	59	4	can	can	AUX
eistud-1089	59	5	not	not	PART
eistud-1089	59	6	help	help	VERB
eistud-1089	59	7	the	the	DET
eistud-1089	59	8	tax	tax	NOUN
eistud-1089	59	9	payer	payer	NOUN
eistud-1089	59	10	in	in	ADP
eistud-1089	59	11	this	this	DET
eistud-1089	59	12	respect	respect	NOUN
eistud-1089	59	13	,	,	PUNCT
eistud-1089	59	14	since	since	SCONJ
eistud-1089	59	15	it	it	PRON
eistud-1089	59	16	is	be	AUX
eistud-1089	59	17	not	not	PART
eistud-1089	59	18	eligible	eligible	ADJ
eistud-1089	59	19	to	to	PART
eistud-1089	59	20	interpret	interpret	VERB
eistud-1089	59	21	statutory	statutory	ADJ
eistud-1089	59	22	provisions	provision	NOUN
eistud-1089	59	23	in	in	ADP
eistud-1089	59	24	latvia	latvia	PROPN
eistud-1089	59	25	.	.	PUNCT
eistud-1089	60	1	therefore	therefore	ADV
eistud-1089	60	2	,	,	PUNCT
eistud-1089	60	3	the	the	DET
eistud-1089	60	4	tax	tax	NOUN
eistud-1089	60	5	payer	payer	NOUN
eistud-1089	60	6	is	be	AUX
eistud-1089	60	7	always	always	ADV
eistud-1089	60	8	aware	aware	ADJ
eistud-1089	60	9	of	of	ADP
eistud-1089	60	10	the	the	DET
eistud-1089	60	11	situation	situation	NOUN
eistud-1089	60	12	wherein	wherein	SCONJ
eistud-1089	60	13	a	a	DET
eistud-1089	60	14	contradiction	contradiction	NOUN
eistud-1089	60	15	between	between	ADP
eistud-1089	60	16	two	two	NUM
eistud-1089	60	17	different	different	ADJ
eistud-1089	60	18	interpretations	interpretation	NOUN
eistud-1089	60	19	of	of	ADP
eistud-1089	60	20	statutory	statutory	ADJ
eistud-1089	60	21	provisions	provision	NOUN
eistud-1089	60	22	may	may	AUX
eistud-1089	60	23	occur	occur	VERB
eistud-1089	60	24	during	during	ADP
eistud-1089	60	25	an	an	DET
eistud-1089	60	26	audit	audit	NOUN
eistud-1089	60	27	.	.	PUNCT
eistud-1089	61	1	only	only	ADV
eistud-1089	61	2	the	the	DET
eistud-1089	61	3	court	court	NOUN
eistud-1089	61	4	can	can	AUX
eistud-1089	61	5	resolve	resolve	VERB
eistud-1089	61	6	contradictions	contradiction	NOUN
eistud-1089	61	7	between	between	ADP
eistud-1089	61	8	viewpoints	viewpoint	NOUN
eistud-1089	61	9	of	of	ADP
eistud-1089	61	10	a	a	DET
eistud-1089	61	11	tax	tax	NOUN
eistud-1089	61	12	payer	payer	NOUN
eistud-1089	61	13	and	and	CCONJ
eistud-1089	61	14	viewpoints	viewpoint	NOUN
eistud-1089	61	15	of	of	ADP
eistud-1089	61	16	the	the	DET
eistud-1089	61	17	tax	tax	NOUN
eistud-1089	61	18	administration	administration	NOUN
eistud-1089	61	19	.	.	PUNCT
eistud-1089	62	1	just	just	ADV
eistud-1089	62	2	as	as	SCONJ
eistud-1089	62	3	the	the	DET
eistud-1089	62	4	court	court	NOUN
eistud-1089	62	5	judgment	judgment	NOUN
eistud-1089	62	6	is	be	AUX
eistud-1089	62	7	not	not	PART
eistud-1089	62	8	known	know	VERB
eistud-1089	62	9	to	to	ADP
eistud-1089	62	10	anybody	anybody	PRON
eistud-1089	62	11	by	by	ADP
eistud-1089	62	12	anticipation	anticipation	NOUN
eistud-1089	62	13	,	,	PUNCT
eistud-1089	62	14	the	the	DET
eistud-1089	62	15	necessity	necessity	NOUN
eistud-1089	62	16	of	of	ADP
eistud-1089	62	17	payment	payment	NOUN
eistud-1089	62	18	of	of	ADP
eistud-1089	62	19	additionally	additionally	ADV
eistud-1089	62	20	accrued	accrue	VERB
eistud-1089	62	21	sums	sum	NOUN
eistud-1089	62	22	into	into	ADP
eistud-1089	62	23	the	the	DET
eistud-1089	62	24	budget	budget	NOUN
eistud-1089	62	25	is	be	AUX
eistud-1089	62	26	perceived	perceive	VERB
eistud-1089	62	27	by	by	ADP
eistud-1089	62	28	a	a	DET
eistud-1089	62	29	tax	tax	NOUN
eistud-1089	62	30	payer	payer	NOUN
eistud-1089	62	31	as	as	ADP
eistud-1089	62	32	a	a	DET
eistud-1089	62	33	probability	probability	NOUN
eistud-1089	62	34	.	.	PUNCT
eistud-1089	63	1	videlicet	videlicet	NOUN
eistud-1089	63	2	,	,	PUNCT
eistud-1089	63	3	the	the	DET
eistud-1089	63	4	realization	realization	NOUN
eistud-1089	63	5	of	of	ADP
eistud-1089	63	6	the	the	DET
eistud-1089	63	7	presumptive	presumptive	ADJ
eistud-1089	63	8	tax	tax	NOUN
eistud-1089	63	9	risk	risk	NOUN
eistud-1089	63	10	is	be	AUX
eistud-1089	63	11	becoming	become	VERB
eistud-1089	63	12	totally	totally	ADV
eistud-1089	63	13	unexpected	unexpected	ADJ
eistud-1089	63	14	for	for	ADP
eistud-1089	63	15	a	a	DET
eistud-1089	63	16	tax	tax	NOUN
eistud-1089	63	17	payer	payer	NOUN
eistud-1089	63	18	;	;	PUNCT
eistud-1089	63	19	he	he	PRON
eistud-1089	63	20	/	/	SYM
eistud-1089	63	21	she	she	PRON
eistud-1089	63	22	can	can	AUX
eistud-1089	63	23	not	not	PART
eistud-1089	63	24	forecast	forecast	VERB
eistud-1089	63	25	additional	additional	ADJ
eistud-1089	63	26	expenses	expense	NOUN
eistud-1089	63	27	.	.	PUNCT
eistud-1089	64	1	yet	yet	ADV
eistud-1089	64	2	,	,	PUNCT
eistud-1089	64	3	the	the	DET
eistud-1089	64	4	situation	situation	NOUN
eistud-1089	64	5	of	of	ADP
eistud-1089	64	6	occurrence	occurrence	NOUN
eistud-1089	64	7	or	or	CCONJ
eistud-1089	64	8	non	non	ADJ
eistud-1089	64	9	-	-	ADJ
eistud-1089	64	10	occurrence	occurrence	ADJ
eistud-1089	64	11	thereof	thereof	ADJ
eistud-1089	64	12	signifies	signify	VERB
eistud-1089	64	13	that	that	SCONJ
eistud-1089	64	14	the	the	DET
eistud-1089	64	15	tax	tax	NOUN
eistud-1089	64	16	risk	risk	NOUN
eistud-1089	64	17	remains	remain	VERB
eistud-1089	64	18	as	as	ADP
eistud-1089	64	19	the	the	DET
eistud-1089	64	20	essence	essence	NOUN
eistud-1089	64	21	of	of	ADP
eistud-1089	64	22	these	these	DET
eistud-1089	64	23	expenses	expense	NOUN
eistud-1089	64	24	.	.	PUNCT
eistud-1089	65	1	the	the	DET
eistud-1089	65	2	third	third	ADJ
eistud-1089	65	3	circumstance	circumstance	NOUN
eistud-1089	65	4	is	be	AUX
eistud-1089	65	5	the	the	DET
eistud-1089	65	6	one	one	NOUN
eistud-1089	65	7	that	that	PRON
eistud-1089	65	8	confirms	confirm	VERB
eistud-1089	65	9	the	the	DET
eistud-1089	65	10	thesis	thesis	NOUN
eistud-1089	65	11	of	of	ADP
eistud-1089	65	12	relativity	relativity	NOUN
eistud-1089	65	13	of	of	ADP
eistud-1089	65	14	unexpectedness	unexpectedness	NOUN
eistud-1089	65	15	of	of	ADP
eistud-1089	65	16	emerging	emerge	VERB
eistud-1089	65	17	tax	tax	NOUN
eistud-1089	65	18	claims	claim	NOUN
eistud-1089	65	19	to	to	PART
eistud-1089	65	20	anentrepreneur	anentrepreneur	VERB
eistud-1089	65	21	.	.	PUNCT
eistud-1089	66	1	the	the	DET
eistud-1089	66	2	fact	fact	NOUN
eistud-1089	66	3	is	be	AUX
eistud-1089	66	4	that	that	SCONJ
eistud-1089	66	5	a	a	DET
eistud-1089	66	6	tax	tax	NOUN
eistud-1089	66	7	payer	payer	NOUN
eistud-1089	66	8	can	can	AUX
eistud-1089	66	9	calculate	calculate	VERB
eistud-1089	66	10	the	the	DET
eistud-1089	66	11	presumptive	presumptive	ADJ
eistud-1089	66	12	figure	figure	NOUN
eistud-1089	66	13	of	of	ADP
eistud-1089	66	14	the	the	DET
eistud-1089	66	15	claim	claim	NOUN
eistud-1089	66	16	in	in	ADP
eistud-1089	66	17	advance	advance	NOUN
eistud-1089	66	18	,	,	PUNCT
eistud-1089	66	19	if	if	SCONJ
eistud-1089	66	20	he	he	PRON
eistud-1089	66	21	/	/	SYM
eistud-1089	66	22	she	she	PRON
eistud-1089	66	23	independently	independently	ADV
eistud-1089	66	24	takes	take	VERB
eistud-1089	66	25	the	the	DET
eistud-1089	66	26	decision	decision	NOUN
eistud-1089	66	27	of	of	ADP
eistud-1089	66	28	tax	tax	NOUN
eistud-1089	66	29	payment	payment	NOUN
eistud-1089	66	30	under	under	ADP
eistud-1089	66	31	the	the	DET
eistud-1089	66	32	conditions	condition	NOUN
eistud-1089	66	33	of	of	ADP
eistud-1089	66	34	uncertainty	uncertainty	NOUN
eistud-1089	66	35	of	of	ADP
eistud-1089	66	36	the	the	DET
eistud-1089	66	37	tax	tax	NOUN
eistud-1089	66	38	statutory	statutory	ADJ
eistud-1089	66	39	provisions	provision	NOUN
eistud-1089	66	40	.	.	PUNCT
eistud-1089	67	1	the	the	DET
eistud-1089	67	2	amount	amount	NOUN
eistud-1089	67	3	of	of	ADP
eistud-1089	67	4	claim	claim	NOUN
eistud-1089	67	5	(	(	PUNCT
eistud-1089	67	6	sanctions	sanction	NOUN
eistud-1089	67	7	)	)	PUNCT
eistud-1089	67	8	is	be	AUX
eistud-1089	67	9	composed	compose	VERB
eistud-1089	67	10	of	of	ADP
eistud-1089	67	11	three	three	NUM
eistud-1089	67	12	elements	element	NOUN
eistud-1089	67	13	:	:	PUNCT
eistud-1089	67	14	tax	tax	NOUN
eistud-1089	67	15	unpaid	unpaid	NOUN
eistud-1089	67	16	in	in	ADP
eistud-1089	67	17	time	time	NOUN
eistud-1089	67	18	,	,	PUNCT
eistud-1089	67	19	late	late	ADJ
eistud-1089	67	20	payment	payment	NOUN
eistud-1089	67	21	fee	fee	NOUN
eistud-1089	67	22	and	and	CCONJ
eistud-1089	67	23	penalties	penalty	NOUN
eistud-1089	67	24	for	for	ADP
eistud-1089	67	25	payment	payment	NOUN
eistud-1089	67	26	,	,	PUNCT
eistud-1089	67	27	that	that	PRON
eistud-1089	67	28	can	can	AUX
eistud-1089	67	29	add	add	VERB
eistud-1089	67	30	up	up	ADP
eistud-1089	67	31	to	to	PART
eistud-1089	67	32	30	30	NUM
eistud-1089	67	33	%	%	NOUN
eistud-1089	67	34	and	and	CCONJ
eistud-1089	67	35	50	50	NUM
eistud-1089	67	36	%	%	NOUN
eistud-1089	67	37	of	of	ADP
eistud-1089	67	38	the	the	DET
eistud-1089	67	39	unpaid	unpaid	ADJ
eistud-1089	67	40	tax	tax	NOUN
eistud-1089	67	41	,	,	PUNCT
eistud-1089	67	42	it	it	PRON
eistud-1089	67	43	might	might	AUX
eistud-1089	67	44	also	also	ADV
eistud-1089	67	45	be	be	AUX
eistud-1089	67	46	higher	high	ADJ
eistud-1089	67	47	:	:	PUNCT
eistud-1089	67	48	70	70	NUM
eistud-1089	67	49	%	%	NOUN
eistud-1089	67	50	,	,	PUNCT
eistud-1089	67	51	100	100	NUM
eistud-1089	67	52	%	%	NOUN
eistud-1089	67	53	and	and	CCONJ
eistud-1089	67	54	even	even	ADV
eistud-1089	67	55	300	300	NUM
eistud-1089	67	56	%	%	NOUN
eistud-1089	67	57	(	(	PUNCT
eistud-1089	67	58	employer‘s	employer‘s	X
eistud-1089	67	59	mandatory	mandatory	ADJ
eistud-1089	67	60	social	social	ADJ
eistud-1089	67	61	insurance	insurance	NOUN
eistud-1089	67	62	payments)[16	payments)[16	NOUN
eistud-1089	67	63	]	]	PUNCT
eistud-1089	67	64	.	.	PUNCT
eistud-1089	68	1	the	the	DET
eistud-1089	68	2	tax	tax	NOUN
eistud-1089	68	3	payer	payer	NOUN
eistud-1089	68	4	can	can	AUX
eistud-1089	68	5	rapidly	rapidly	ADV
eistud-1089	68	6	change	change	VERB
eistud-1089	68	7	the	the	DET
eistud-1089	68	8	adopted	adopt	VERB
eistud-1089	68	9	tax	tax	NOUN
eistud-1089	68	10	decision	decision	NOUN
eistud-1089	68	11	by	by	ADP
eistud-1089	68	12	paying	pay	VERB
eistud-1089	68	13	the	the	DET
eistud-1089	68	14	main	main	ADJ
eistud-1089	68	15	debt	debt	NOUN
eistud-1089	68	16	,	,	PUNCT
eistud-1089	68	17	penalty	penalty	NOUN
eistud-1089	68	18	and	and	CCONJ
eistud-1089	68	19	10	10	NUM
eistud-1089	68	20	%	%	NOUN
eistud-1089	68	21	of	of	ADP
eistud-1089	68	22	the	the	DET
eistud-1089	68	23	fine	fine	NOUN
eistud-1089	68	24	.	.	PUNCT
eistud-1089	69	1	in	in	ADP
eistud-1089	69	2	this	this	DET
eistud-1089	69	3	way	way	NOUN
eistud-1089	69	4	the	the	DET
eistud-1089	69	5	tax	tax	NOUN
eistud-1089	69	6	payers	payer	NOUN
eistud-1089	69	7	will	will	AUX
eistud-1089	69	8	avoid	avoid	VERB
eistud-1089	69	9	sanctions	sanction	NOUN
eistud-1089	69	10	,	,	PUNCT
eistud-1089	69	11	since	since	SCONJ
eistud-1089	69	12	they	they	PRON
eistud-1089	69	13	voluntarily	voluntarily	ADV
eistud-1089	69	14	have	have	AUX
eistud-1089	69	15	accepted	accept	VERB
eistud-1089	69	16	the	the	DET
eistud-1089	69	17	fact	fact	NOUN
eistud-1089	69	18	of	of	ADP
eistud-1089	69	19	paying	pay	VERB
eistud-1089	69	20	a	a	DET
eistud-1089	69	21	part	part	NOUN
eistud-1089	69	22	of	of	ADP
eistud-1089	69	23	expected	expect	VERB
eistud-1089	69	24	sanctions	sanction	NOUN
eistud-1089	69	25	,	,	PUNCT
eistud-1089	69	26	i.e.	i.e.	X
eistud-1089	69	27	the	the	DET
eistud-1089	69	28	realization	realization	NOUN
eistud-1089	69	29	of	of	ADP
eistud-1089	69	30	the	the	DET
eistud-1089	69	31	unexpected	unexpected	ADJ
eistud-1089	69	32	risk	risk	NOUN
eistud-1089	69	33	.	.	PUNCT
eistud-1089	70	1	yet	yet	ADV
eistud-1089	70	2	,	,	PUNCT
eistud-1089	70	3	they	they	PRON
eistud-1089	70	4	may	may	AUX
eistud-1089	70	5	pay	pay	VERB
eistud-1089	70	6	nothing	nothing	PRON
eistud-1089	70	7	and	and	CCONJ
eistud-1089	70	8	wait	wait	VERB
eistud-1089	70	9	for	for	ADP
eistud-1089	70	10	conclusion	conclusion	NOUN
eistud-1089	70	11	of	of	ADP
eistud-1089	70	12	the	the	DET
eistud-1089	70	13	audit	audit	NOUN
eistud-1089	70	14	.	.	PUNCT
eistud-1089	71	1	in	in	ADP
eistud-1089	71	2	fact	fact	NOUN
eistud-1089	71	3	,	,	PUNCT
eistud-1089	71	4	it	it	PRON
eistud-1089	71	5	is	be	AUX
eistud-1089	71	6	purelypossible	purelypossible	ADJ
eistud-1089	71	7	,	,	PUNCT
eistud-1089	71	8	that	that	SCONJ
eistud-1089	71	9	their	their	PRON
eistud-1089	71	10	interpretation	interpretation	NOUN
eistud-1089	71	11	of	of	ADP
eistud-1089	71	12	the	the	DET
eistud-1089	71	13	faint	faint	ADJ
eistud-1089	71	14	statutory	statutory	ADJ
eistud-1089	71	15	provision	provision	NOUN
eistud-1089	71	16	may	may	AUX
eistud-1089	71	17	coincide	coincide	VERB
eistud-1089	71	18	with	with	ADP
eistud-1089	71	19	the	the	DET
eistud-1089	71	20	auditor	auditor	NOUN
eistud-1089	71	21	’s	’s	PART
eistud-1089	71	22	interpretation	interpretation	NOUN
eistud-1089	71	23	.	.	PUNCT
eistud-1089	72	1	in	in	ADP
eistud-1089	72	2	that	that	DET
eistud-1089	72	3	case	case	NOUN
eistud-1089	72	4	,	,	PUNCT
eistud-1089	72	5	the	the	DET
eistud-1089	72	6	risk	risk	NOUN
eistud-1089	72	7	of	of	ADP
eistud-1089	72	8	unexpected	unexpected	ADJ
eistud-1089	72	9	expendituredisappears	expendituredisappear	NOUN
eistud-1089	72	10	.	.	PUNCT
eistud-1089	73	1	the	the	DET
eistud-1089	73	2	essence	essence	NOUN
eistud-1089	73	3	of	of	ADP
eistud-1089	73	4	tax	tax	NOUN
eistud-1089	73	5	risks	risk	NOUN
eistud-1089	73	6	(	(	PUNCT
eistud-1089	73	7	probable	probable	ADJ
eistud-1089	73	8	occurrence	occurrence	NOUN
eistud-1089	73	9	of	of	ADP
eistud-1089	73	10	the	the	DET
eistud-1089	73	11	previously	previously	ADV
eistud-1089	73	12	unplanned	unplanned	ADJ
eistud-1089	73	13	tax	tax	NOUN
eistud-1089	73	14	liability	liability	NOUN
eistud-1089	73	15	)	)	PUNCT
eistud-1089	73	16	emerges	emerge	VERB
eistud-1089	73	17	not	not	PART
eistud-1089	73	18	only	only	ADV
eistud-1089	73	19	as	as	SCONJ
eistud-1089	73	20	tax	tax	NOUN
eistud-1089	73	21	sanctions	sanction	NOUN
eistud-1089	73	22	on	on	ADP
eistud-1089	73	23	the	the	DET
eistud-1089	73	24	part	part	NOUN
eistud-1089	73	25	of	of	ADP
eistud-1089	73	26	fiscal	fiscal	ADJ
eistud-1089	73	27	bodies	body	NOUN
eistud-1089	73	28	requirements	requirement	NOUN
eistud-1089	73	29	to	to	PART
eistud-1089	73	30	pay	pay	VERB
eistud-1089	73	31	an	an	DET
eistud-1089	73	32	additional	additional	ADJ
eistud-1089	73	33	amount	amount	NOUN
eistud-1089	73	34	of	of	ADP
eistud-1089	73	35	tax	tax	NOUN
eistud-1089	73	36	,	,	PUNCT
eistud-1089	73	37	penalty	penalty	NOUN
eistud-1089	73	38	and	and	CCONJ
eistud-1089	73	39	fine	fine	ADJ
eistud-1089	73	40	.	.	PUNCT
eistud-1089	74	1	the	the	DET
eistud-1089	74	2	second	second	ADJ
eistud-1089	74	3	equally	equally	ADV
eistud-1089	74	4	important	important	ADJ
eistud-1089	74	5	aspect	aspect	NOUN
eistud-1089	74	6	of	of	ADP
eistud-1089	74	7	thisis	thisi	NOUN
eistud-1089	74	8	represented	represent	VERB
eistud-1089	74	9	by	by	ADP
eistud-1089	74	10	changes	change	NOUN
eistud-1089	74	11	of	of	ADP
eistud-1089	74	12	tax	tax	NOUN
eistud-1089	74	13	legislation	legislation	NOUN
eistud-1089	74	14	.	.	PUNCT
eistud-1089	75	1	in	in	ADP
eistud-1089	75	2	the	the	DET
eistud-1089	75	3	period	period	NOUN
eistud-1089	75	4	of	of	ADP
eistud-1089	75	5	rising	rise	VERB
eistud-1089	75	6	budgetary	budgetary	ADJ
eistud-1089	75	7	deficit	deficit	NOUN
eistud-1089	75	8	,	,	PUNCT
eistud-1089	75	9	latvian	latvian	ADJ
eistud-1089	75	10	tax	tax	NOUN
eistud-1089	75	11	payers	payer	NOUN
eistud-1089	75	12	have	have	AUX
eistud-1089	75	13	already	already	ADV
eistud-1089	75	14	experienced	experience	VERB
eistud-1089	75	15	a	a	DET
eistud-1089	75	16	sudden	sudden	ADJ
eistud-1089	75	17	increase	increase	NOUN
eistud-1089	75	18	of	of	ADP
eistud-1089	75	19	value	value	NOUN
eistud-1089	75	20	added	add	VERB
eistud-1089	75	21	tax	tax	NOUN
eistud-1089	75	22	rates	rate	NOUN
eistud-1089	75	23	.	.	PUNCT
eistud-1089	76	1	the	the	DET
eistud-1089	76	2	debates	debate	NOUN
eistud-1089	76	3	concerning	concern	VERB
eistud-1089	76	4	further	far	ADV
eistud-1089	76	5	stiffening	stiffening	NOUN
eistud-1089	76	6	of	of	ADP
eistud-1089	76	7	the	the	DET
eistud-1089	76	8	tax	tax	NOUN
eistud-1089	76	9	legislation	legislation	NOUN
eistud-1089	76	10	’s	’	VERB
eistud-1089	76	11	are	be	AUX
eistud-1089	76	12	expected	expect	VERB
eistud-1089	76	13	,	,	PUNCT
eistud-1089	76	14	these	these	PRON
eistud-1089	76	15	are	be	AUX
eistud-1089	76	16	as	as	SCONJ
eistud-1089	76	17	follows	follow	VERB
eistud-1089	76	18	:	:	PUNCT
eistud-1089	76	19	increase	increase	NOUN
eistud-1089	76	20	of	of	ADP
eistud-1089	76	21	the	the	DET
eistud-1089	76	22	exercise	exercise	NOUN
eistud-1089	76	23	goods	good	NOUN
eistud-1089	76	24	tax	tax	NOUN
eistud-1089	76	25	rates	rate	NOUN
eistud-1089	76	26	,	,	PUNCT
eistud-1089	76	27	the	the	DET
eistud-1089	76	28	appearance	appearance	NOUN
eistud-1089	76	29	of	of	ADP
eistud-1089	76	30	new	new	ADJ
eistud-1089	76	31	taxable	taxable	ADJ
eistud-1089	76	32	objects	object	NOUN
eistud-1089	76	33	and	and	CCONJ
eistud-1089	76	34	lifting	lift	VERB
eistud-1089	76	35	the	the	DET
eistud-1089	76	36	currently	currently	ADV
eistud-1089	76	37	existing	exist	VERB
eistud-1089	76	38	preferences	preference	NOUN
eistud-1089	76	39	(	(	PUNCT
eistud-1089	76	40	exemptions	exemption	NOUN
eistud-1089	76	41	,	,	PUNCT
eistud-1089	76	42	discounts	discount	NOUN
eistud-1089	76	43	,	,	PUNCT
eistud-1089	76	44	remissions	remission	NOUN
eistud-1089	76	45	,	,	PUNCT
eistud-1089	76	46	delays	delay	NOUN
eistud-1089	76	47	)	)	PUNCT
eistud-1089	76	48	.	.	PUNCT
eistud-1089	77	1	the	the	DET
eistud-1089	77	2	reasons	reason	NOUN
eistud-1089	77	3	of	of	ADP
eistud-1089	77	4	tax	tax	NOUN
eistud-1089	77	5	risks	risk	NOUN
eistud-1089	77	6	consequently	consequently	ADV
eistud-1089	77	7	,	,	PUNCT
eistud-1089	77	8	there	there	PRON
eistud-1089	77	9	are	be	VERB
eistud-1089	77	10	different	different	ADJ
eistud-1089	77	11	reasons	reason	NOUN
eistud-1089	77	12	of	of	ADP
eistud-1089	77	13	occurrence	occurrence	NOUN
eistud-1089	77	14	of	of	ADP
eistud-1089	77	15	tax	tax	NOUN
eistud-1089	77	16	risks	risk	NOUN
eistud-1089	77	17	’	'	PUNCT
eistud-1089	77	18	.	.	PUNCT
eistud-1089	78	1	the	the	DET
eistud-1089	78	2	imperfection	imperfection	NOUN
eistud-1089	78	3	of	of	ADP
eistud-1089	78	4	tax	tax	NOUN
eistud-1089	78	5	legislation	legislation	NOUN
eistud-1089	78	6	in	in	ADP
eistud-1089	78	7	a	a	DET
eistud-1089	78	8	country	country	NOUN
eistud-1089	78	9	may	may	AUX
eistud-1089	78	10	be	be	AUX
eistud-1089	78	11	considered	consider	VERB
eistud-1089	78	12	as	as	ADP
eistud-1089	78	13	one	one	NUM
eistud-1089	78	14	of	of	ADP
eistud-1089	78	15	the	the	DET
eistud-1089	78	16	reasons	reason	NOUN
eistud-1089	78	17	behind	behind	ADP
eistud-1089	78	18	tax	tax	NOUN
eistud-1089	78	19	risks	risk	NOUN
eistud-1089	78	20	.	.	PUNCT
eistud-1089	79	1	these	these	PRON
eistud-1089	79	2	are	be	AUX
eistud-1089	79	3	doubtfulness	doubtfulness	NOUN
eistud-1089	79	4	and	and	CCONJ
eistud-1089	79	5	ambiguity	ambiguity	NOUN
eistud-1089	79	6	of	of	ADP
eistud-1089	79	7	some	some	DET
eistud-1089	79	8	tax	tax	NOUN
eistud-1089	79	9	laws	law	NOUN
eistud-1089	79	10	provisions	provision	NOUN
eistud-1089	79	11	,	,	PUNCT
eistud-1089	79	12	in	in	ADP
eistud-1089	79	13	the	the	DET
eistud-1089	79	14	first	first	ADJ
eistud-1089	79	15	place	place	NOUN
eistud-1089	79	16	.	.	PUNCT
eistud-1089	80	1	the	the	DET
eistud-1089	80	2	unpredictability	unpredictability	NOUN
eistud-1089	80	3	of	of	ADP
eistud-1089	80	4	the	the	DET
eistud-1089	80	5	legal	legal	ADJ
eistud-1089	80	6	system	system	NOUN
eistud-1089	80	7	comes	come	VERB
eistud-1089	80	8	second.this	second.this	PRON
eistud-1089	80	9	situation	situation	NOUN
eistud-1089	80	10	is	be	AUX
eistud-1089	80	11	especially	especially	ADV
eistud-1089	80	12	characteristic	characteristic	ADJ
eistud-1089	80	13	of	of	ADP
eistud-1089	80	14	latvia	latvia	PROPN
eistud-1089	80	15	where	where	SCONJ
eistud-1089	80	16	tax	tax	NOUN
eistud-1089	80	17	laws	law	NOUN
eistud-1089	80	18	are	be	AUX
eistud-1089	80	19	changed	change	VERB
eistud-1089	80	20	every	every	DET
eistud-1089	80	21	2	2	NUM
eistud-1089	80	22	-	-	SYM
eistud-1089	80	23	3	3	NUM
eistud-1089	80	24	months	month	NOUN
eistud-1089	80	25	.	.	PUNCT
eistud-1089	81	1	they	they	PRON
eistud-1089	81	2	are	be	AUX
eistud-1089	81	3	adopted	adopt	VERB
eistud-1089	81	4	in	in	ADP
eistud-1089	81	5	a	a	DET
eistud-1089	81	6	hurry	hurry	NOUN
eistud-1089	81	7	and	and	CCONJ
eistud-1089	81	8	therefore	therefore	ADV
eistud-1089	81	9	they	they	PRON
eistud-1089	81	10	can	can	AUX
eistud-1089	81	11	not	not	PART
eistud-1089	81	12	be	be	AUX
eistud-1089	81	13	well	well	ADV
eistud-1089	81	14	thoughtover	thoughtov	ADJ
eistud-1089	81	15	.	.	PUNCT
eistud-1089	82	1	under	under	ADP
eistud-1089	82	2	such	such	ADJ
eistud-1089	82	3	conditions	condition	NOUN
eistud-1089	82	4	each	each	DET
eistud-1089	82	5	new	new	ADJ
eistud-1089	82	6	legal	legal	ADJ
eistud-1089	82	7	requirement	requirement	NOUN
eistud-1089	82	8	can	can	AUX
eistud-1089	82	9	be	be	AUX
eistud-1089	82	10	interpreted	interpret	VERB
eistud-1089	82	11	in	in	ADP
eistud-1089	82	12	different	different	ADJ
eistud-1089	82	13	ways	way	NOUN
eistud-1089	82	14	.	.	PUNCT
eistud-1089	83	1	there	there	PRON
eistud-1089	83	2	is	be	VERB
eistud-1089	83	3	a	a	DET
eistud-1089	83	4	possibility	possibility	NOUN
eistud-1089	83	5	that	that	SCONJ
eistud-1089	83	6	both	both	DET
eistud-1089	83	7	tax	tax	NOUN
eistud-1089	83	8	payers	payer	NOUN
eistud-1089	83	9	and	and	CCONJ
eistud-1089	83	10	the	the	DET
eistud-1089	83	11	tax	tax	NOUN
eistud-1089	83	12	administration	administration	NOUN
eistud-1089	83	13	can	can	AUX
eistud-1089	83	14	adopt	adopt	VERB
eistud-1089	83	15	many	many	ADJ
eistud-1089	83	16	different	different	ADJ
eistud-1089	83	17	decisions	decision	NOUN
eistud-1089	83	18	.	.	PUNCT
eistud-1089	84	1	this	this	PRON
eistud-1089	84	2	is	be	AUX
eistud-1089	84	3	where	where	SCONJ
eistud-1089	84	4	the	the	DET
eistud-1089	84	5	tax	tax	NOUN
eistud-1089	84	6	risk	risk	NOUN
eistud-1089	84	7	is	be	AUX
eistud-1089	84	8	born	bear	VERB
eistud-1089	84	9	–	–	PUNCT
eistud-1089	84	10	a	a	DET
eistud-1089	84	11	risk	risk	NOUN
eistud-1089	84	12	of	of	ADP
eistud-1089	84	13	additional	additional	ADJ
eistud-1089	84	14	tax	tax	NOUN
eistud-1089	84	15	payments	payment	NOUN
eistud-1089	84	16	(	(	PUNCT
eistud-1089	84	17	sanctions	sanction	NOUN
eistud-1089	84	18	)	)	PUNCT
eistud-1089	84	19	by	by	ADP
eistud-1089	84	20	the	the	DET
eistud-1089	84	21	taxpayer	taxpayer	NOUN
eistud-1089	84	22	and	and	CCONJ
eistud-1089	84	23	the	the	DET
eistud-1089	84	24	risk	risk	NOUN
eistud-1089	84	25	of	of	ADP
eistud-1089	84	26	not	not	PART
eistud-1089	84	27	collecting	collect	VERB
eistud-1089	84	28	expected	expect	VERB
eistud-1089	84	29	budget	budget	NOUN
eistud-1089	84	30	revenues	revenue	NOUN
eistud-1089	84	31	(	(	PUNCT
eistud-1089	84	32	see	see	VERB
eistud-1089	84	33	table	table	NOUN
eistud-1089	84	34	1	1	NUM
eistud-1089	84	35	)	)	PUNCT
eistud-1089	84	36	.	.	PUNCT
eistud-1089	85	1	quantity	quantity	NOUN
eistud-1089	85	2	quantity	quantity	NOUN
eistud-1089	85	3	of	of	ADP
eistud-1089	85	4	amendments	amendment	NOUN
eistud-1089	85	5	in	in	ADP
eistud-1089	85	6	main	main	ADJ
eistud-1089	85	7	tax	tax	NOUN
eistud-1089	85	8	laws	law	NOUN
eistud-1089	85	9	in	in	ADP
eistud-1089	85	10	latvia	latvia	PROPN
eistud-1089	85	11	the	the	DET
eistud-1089	85	12	name	name	NOUN
eistud-1089	85	13	of	of	ADP
eistud-1089	85	14	tax	tax	NOUN
eistud-1089	85	15	law	law	NOUN
eistud-1089	85	16	\	\	NOUN
eistud-1089	85	17	years	year	NOUN
eistud-1089	85	18	2007	2007	NUM
eistud-1089	85	19	2008	2008	NUM
eistud-1089	85	20	2009	2009	NUM
eistud-1089	85	21	2010	2010	NUM
eistud-1089	85	22	taxes	taxis	NOUN
eistud-1089	85	23	and	and	CCONJ
eistud-1089	85	24	duties	duty	NOUN
eistud-1089	85	25	(	(	PUNCT
eistud-1089	85	26	general	general	ADJ
eistud-1089	85	27	law	law	NOUN
eistud-1089	85	28	)	)	PUNCT
eistud-1089	85	29	3	3	NUM
eistud-1089	85	30	3	3	NUM
eistud-1089	85	31	6	6	NUM
eistud-1089	85	32	8	8	NUM
eistud-1089	85	33	corporation	corporation	NOUN
eistud-1089	85	34	income	income	NOUN
eistud-1089	85	35	tax	tax	NOUN
eistud-1089	85	36	2	2	NUM
eistud-1089	85	37	1	1	NUM
eistud-1089	85	38	5	5	NUM
eistud-1089	85	39	4	4	NUM
eistud-1089	85	40	personal	personal	ADJ
eistud-1089	85	41	income	income	NOUN
eistud-1089	85	42	tax	tax	NOUN
eistud-1089	85	43	3	3	NUM
eistud-1089	85	44	3	3	NUM
eistud-1089	85	45	3	3	NUM
eistud-1089	85	46	5	5	NUM
eistud-1089	85	47	the	the	DET
eistud-1089	85	48	value	value	NOUN
eistud-1089	85	49	-	-	PUNCT
eistud-1089	85	50	added	add	VERB
eistud-1089	85	51	tax	tax	NOUN
eistud-1089	85	52	1	1	NUM
eistud-1089	85	53	3	3	NUM
eistud-1089	85	54	3	3	NUM
eistud-1089	85	55	3	3	NUM
eistud-1089	85	56	social	social	ADJ
eistud-1089	85	57	tax	tax	NOUN
eistud-1089	85	58	payments	payment	NOUN
eistud-1089	85	59	2	2	NUM
eistud-1089	85	60	2	2	NUM
eistud-1089	85	61	3	3	NUM
eistud-1089	85	62	3	3	NUM
eistud-1089	85	63	concerning	concern	VERB
eistud-1089	85	64	this	this	DET
eistud-1089	85	65	reason	reason	NOUN
eistud-1089	85	66	it	it	PRON
eistud-1089	85	67	is	be	AUX
eistud-1089	85	68	necessary	necessary	ADJ
eistud-1089	85	69	to	to	PART
eistud-1089	85	70	understand	understand	VERB
eistud-1089	85	71	that	that	SCONJ
eistud-1089	85	72	changes	change	NOUN
eistud-1089	85	73	of	of	ADP
eistud-1089	85	74	tax	tax	NOUN
eistud-1089	85	75	legislation	legislation	NOUN
eistud-1089	85	76	are	be	AUX
eistud-1089	85	77	a	a	DET
eistud-1089	85	78	real	real	ADJ
eistud-1089	85	79	necessity	necessity	NOUN
eistud-1089	85	80	.	.	PUNCT
eistud-1089	86	1	the	the	DET
eistud-1089	86	2	“	"	PUNCT
eistud-1089	86	3	stability	stability	NOUN
eistud-1089	86	4	”	"	PUNCT
eistud-1089	86	5	in	in	ADP
eistud-1089	86	6	this	this	DET
eistud-1089	86	7	content	content	NOUN
eistud-1089	86	8	can	can	AUX
eistud-1089	86	9	not	not	PART
eistud-1089	86	10	mean	mean	VERB
eistud-1089	86	11	firmness	firmness	NOUN
eistud-1089	86	12	of	of	ADP
eistud-1089	86	13	accepted	accept	VERB
eistud-1089	86	14	standards	standard	NOUN
eistud-1089	86	15	.	.	PUNCT
eistud-1089	87	1	yet	yet	ADV
eistud-1089	87	2	,	,	PUNCT
eistud-1089	87	3	the	the	DET
eistud-1089	87	4	necessity	necessity	NOUN
eistud-1089	87	5	and	and	CCONJ
eistud-1089	87	6	possibility	possibility	NOUN
eistud-1089	87	7	of	of	ADP
eistud-1089	87	8	medium	medium	ADJ
eistud-1089	87	9	-	-	PUNCT
eistud-1089	87	10	term	term	NOUN
eistud-1089	87	11	perspective	perspective	NOUN
eistud-1089	87	12	planning	planning	NOUN
eistud-1089	87	13	of	of	ADP
eistud-1089	87	14	processes	process	NOUN
eistud-1089	87	15	have	have	AUX
eistud-1089	87	16	been	be	AUX
eistud-1089	87	17	proven	prove	VERB
eistud-1089	87	18	by	by	ADP
eistud-1089	87	19	scientists	scientist	NOUN
eistud-1089	87	20	long	long	ADJ
eistud-1089	87	21	time	time	NOUN
eistud-1089	87	22	ago	ago	ADV
eistud-1089	87	23	.	.	PUNCT
eistud-1089	88	1	for	for	ADP
eistud-1089	88	2	that	that	DET
eistud-1089	88	3	reason	reason	NOUN
eistud-1089	88	4	,	,	PUNCT
eistud-1089	88	5	the	the	DET
eistud-1089	88	6	stability	stability	NOUN
eistud-1089	88	7	of	of	ADP
eistud-1089	88	8	tax	tax	NOUN
eistud-1089	88	9	legislation	legislation	NOUN
eistud-1089	88	10	,	,	PUNCT
eistud-1089	88	11	first	first	ADV
eistud-1089	88	12	,	,	PUNCT
eistud-1089	88	13	issn	issn	PROPN
eistud-1089	88	14	1822–8402	1822–8402	NUM
eistud-1089	88	15	european	european	ADJ
eistud-1089	88	16	integration	integration	NOUN
eistud-1089	88	17	studies	study	NOUN
eistud-1089	88	18	.	.	PUNCT
eistud-1089	89	1	2011	2011	NUM
eistud-1089	89	2	.	.	PUNCT
eistud-1089	90	1	no	no	DET
eistud-1089	90	2	5	5	NUM
eistud-1089	90	3	143	143	NUM
eistud-1089	90	4	means	mean	VERB
eistud-1089	90	5	the	the	DET
eistud-1089	90	6	accepted	accept	VERB
eistud-1089	90	7	innovations	innovation	NOUN
eistud-1089	90	8	scientific	scientific	ADJ
eistud-1089	90	9	justification	justification	NOUN
eistud-1089	90	10	;	;	PUNCT
eistud-1089	90	11	second	second	X
eistud-1089	90	12	,	,	PUNCT
eistud-1089	90	13	the	the	DET
eistud-1089	90	14	specification	specification	NOUN
eistud-1089	90	15	of	of	ADP
eistud-1089	90	16	the	the	DET
eistud-1089	90	17	minimumvalidity	minimumvalidity	NOUN
eistud-1089	90	18	term	term	NOUN
eistud-1089	90	19	of	of	ADP
eistud-1089	90	20	these	these	DET
eistud-1089	90	21	norms	norm	NOUN
eistud-1089	90	22	(	(	PUNCT
eistud-1089	90	23	a	a	DET
eistud-1089	90	24	year	year	NOUN
eistud-1089	90	25	,	,	PUNCT
eistud-1089	90	26	one	one	NUM
eistud-1089	90	27	,	,	PUNCT
eistud-1089	90	28	two	two	NUM
eistud-1089	90	29	,	,	PUNCT
eistud-1089	90	30	three	three	NUM
eistud-1089	90	31	)	)	PUNCT
eistud-1089	90	32	;	;	PUNCT
eistud-1089	90	33	third	third	X
eistud-1089	90	34	,	,	PUNCT
eistud-1089	90	35	strict	strict	ADJ
eistud-1089	90	36	abidance	abidance	NOUN
eistud-1089	90	37	of	of	ADP
eistud-1089	90	38	a	a	DET
eistud-1089	90	39	transition	transition	NOUN
eistud-1089	90	40	period	period	NOUN
eistud-1089	90	41	(	(	PUNCT
eistud-1089	90	42	it	it	PRON
eistud-1089	90	43	can	can	AUX
eistud-1089	90	44	be	be	AUX
eistud-1089	90	45	,	,	PUNCT
eistud-1089	90	46	for	for	ADP
eistud-1089	90	47	example	example	NOUN
eistud-1089	90	48	,	,	PUNCT
eistud-1089	90	49	from	from	ADP
eistud-1089	90	50	three	three	NUM
eistud-1089	90	51	to	to	PART
eistud-1089	90	52	six	six	NUM
eistud-1089	90	53	months	month	NOUN
eistud-1089	90	54	)	)	PUNCT
eistud-1089	90	55	,	,	PUNCT
eistud-1089	90	56	i.e.	i.e.	X
eistud-1089	90	57	time	time	NOUN
eistud-1089	90	58	between	between	ADP
eistud-1089	90	59	the	the	DET
eistud-1089	90	60	date	date	NOUN
eistud-1089	90	61	of	of	ADP
eistud-1089	90	62	adopting	adopt	VERB
eistud-1089	90	63	a	a	DET
eistud-1089	90	64	new	new	ADJ
eistud-1089	90	65	statutory	statutory	ADJ
eistud-1089	90	66	provision	provision	NOUN
eistud-1089	90	67	and	and	CCONJ
eistud-1089	90	68	the	the	DET
eistud-1089	90	69	date	date	NOUN
eistud-1089	90	70	of	of	ADP
eistud-1089	90	71	its	its	PRON
eistud-1089	90	72	entry	entry	NOUN
eistud-1089	90	73	into	into	ADP
eistud-1089	90	74	effect	effect	NOUN
eistud-1089	90	75	.	.	PUNCT
eistud-1089	91	1	so	so	ADV
eistud-1089	91	2	,	,	PUNCT
eistud-1089	91	3	imperfection	imperfection	NOUN
eistud-1089	91	4	of	of	ADP
eistud-1089	91	5	the	the	DET
eistud-1089	91	6	tax	tax	NOUN
eistud-1089	91	7	legislation	legislation	NOUN
eistud-1089	91	8	is	be	AUX
eistud-1089	91	9	the	the	DET
eistud-1089	91	10	main	main	ADJ
eistud-1089	91	11	reason	reason	NOUN
eistud-1089	91	12	behind	behind	ADP
eistud-1089	91	13	the	the	DET
eistud-1089	91	14	tax	tax	NOUN
eistud-1089	91	15	risks	risk	NOUN
eistud-1089	91	16	.	.	PUNCT
eistud-1089	92	1	undoubtedly	undoubtedly	ADV
eistud-1089	92	2	,	,	PUNCT
eistud-1089	92	3	there	there	PRON
eistud-1089	92	4	are	be	VERB
eistud-1089	92	5	other	other	ADJ
eistud-1089	92	6	taxpayers	taxpayer	NOUN
eistud-1089	92	7	’	’	PART
eistud-1089	92	8	mistakes	mistake	NOUN
eistud-1089	92	9	and	and	CCONJ
eistud-1089	92	10	dishonesty	dishonesty	NOUN
eistud-1089	92	11	.	.	PUNCT
eistud-1089	93	1	it	it	PRON
eistud-1089	93	2	may	may	AUX
eistud-1089	93	3	be	be	AUX
eistud-1089	93	4	explained	explain	VERB
eistud-1089	93	5	by	by	ADP
eistud-1089	93	6	the	the	DET
eistud-1089	93	7	attempts	attempt	NOUN
eistud-1089	93	8	of	of	ADP
eistud-1089	93	9	businesses	business	NOUN
eistud-1089	93	10	to	to	PART
eistud-1089	93	11	survive	survive	VERB
eistud-1089	93	12	under	under	ADP
eistud-1089	93	13	the	the	DET
eistud-1089	93	14	circumstances	circumstance	NOUN
eistud-1089	93	15	of	of	ADP
eistud-1089	93	16	economic	economic	ADJ
eistud-1089	93	17	crisis	crisis	NOUN
eistud-1089	93	18	and	and	CCONJ
eistud-1089	93	19	the	the	DET
eistud-1089	93	20	ongoing	ongoing	ADJ
eistud-1089	93	21	depression	depression	NOUN
eistud-1089	93	22	:	:	PUNCT
eistud-1089	93	23	the	the	DET
eistud-1089	93	24	gross	gross	ADJ
eistud-1089	93	25	domestic	domestic	ADJ
eistud-1089	93	26	product	product	NOUN
eistud-1089	93	27	of	of	ADP
eistud-1089	93	28	the	the	DET
eistud-1089	93	29	country	country	NOUN
eistud-1089	93	30	has	have	AUX
eistud-1089	93	31	decreased	decrease	VERB
eistud-1089	93	32	to	to	ADP
eistud-1089	93	33	minus	minus	ADP
eistud-1089	93	34	18	18	NUM
eistud-1089	93	35	%	%	NOUN
eistud-1089	93	36	in	in	ADP
eistud-1089	93	37	2009	2009	NUM
eistud-1089	93	38	and	and	CCONJ
eistud-1089	93	39	minus	minus	CCONJ
eistud-1089	93	40	0.4	0.4	NUM
eistud-1089	93	41	%	%	NOUN
eistud-1089	93	42	in	in	ADP
eistud-1089	93	43	2010	2010	NUM
eistud-1089	93	44	.	.	PUNCT
eistud-1089	94	1	[	[	X
eistud-1089	94	2	17	17	NUM
eistud-1089	94	3	]	]	PUNCT
eistud-1089	94	4	.	.	PUNCT
eistud-1089	95	1	the	the	DET
eistud-1089	95	2	question	question	NOUN
eistud-1089	95	3	about	about	ADP
eistud-1089	95	4	subjectivity	subjectivity	NOUN
eistud-1089	95	5	and	and	CCONJ
eistud-1089	95	6	objectivity	objectivity	NOUN
eistud-1089	95	7	of	of	ADP
eistud-1089	95	8	these	these	DET
eistud-1089	95	9	reasons	reason	NOUN
eistud-1089	95	10	can	can	AUX
eistud-1089	95	11	not	not	PART
eistud-1089	95	12	receive	receive	VERB
eistud-1089	95	13	a	a	DET
eistud-1089	95	14	univocal	univocal	ADJ
eistud-1089	95	15	answer	answer	NOUN
eistud-1089	95	16	.	.	PUNCT
eistud-1089	96	1	that	that	PRON
eistud-1089	96	2	is	be	AUX
eistud-1089	96	3	why	why	SCONJ
eistud-1089	96	4	the	the	DET
eistud-1089	96	5	analysis	analysis	NOUN
eistud-1089	96	6	of	of	ADP
eistud-1089	96	7	other	other	ADJ
eistud-1089	96	8	reasons	reason	NOUN
eistud-1089	96	9	of	of	ADP
eistud-1089	96	10	tax	tax	NOUN
eistud-1089	96	11	risks	risk	NOUN
eistud-1089	96	12	must	must	AUX
eistud-1089	96	13	be	be	AUX
eistud-1089	96	14	carried	carry	VERB
eistud-1089	96	15	out	out	ADP
eistud-1089	96	16	,	,	PUNCT
eistud-1089	96	17	including	include	VERB
eistud-1089	96	18	peculiarities	peculiarity	NOUN
eistud-1089	96	19	of	of	ADP
eistud-1089	96	20	different	different	ADJ
eistud-1089	96	21	taxpayer	taxpayer	NOUN
eistud-1089	96	22	groups	group	NOUN
eistud-1089	96	23	.	.	PUNCT
eistud-1089	97	1	nevertheless	nevertheless	ADV
eistud-1089	97	2	,	,	PUNCT
eistud-1089	97	3	it	it	PRON
eistud-1089	97	4	is	be	AUX
eistud-1089	97	5	safe	safe	ADJ
eistud-1089	97	6	to	to	PART
eistud-1089	97	7	distinguish	distinguish	VERB
eistud-1089	97	8	several	several	ADJ
eistud-1089	97	9	factors	factor	NOUN
eistud-1089	97	10	that	that	PRON
eistud-1089	97	11	intensify	intensify	VERB
eistud-1089	97	12	or	or	CCONJ
eistud-1089	97	13	vice	vice	NOUN
eistud-1089	97	14	versa	versa	ADV
eistud-1089	97	15	enfeeble	enfeeble	ADJ
eistud-1089	97	16	tax	tax	NOUN
eistud-1089	97	17	risks	risk	NOUN
eistud-1089	97	18	at	at	ADP
eistud-1089	97	19	different	different	ADJ
eistud-1089	97	20	management	management	NOUN
eistud-1089	97	21	levels	level	NOUN
eistud-1089	97	22	.	.	PUNCT
eistud-1089	98	1	in	in	ADP
eistud-1089	98	2	the	the	DET
eistud-1089	98	3	first	first	ADJ
eistud-1089	98	4	instance	instance	NOUN
eistud-1089	98	5	,	,	PUNCT
eistud-1089	98	6	these	these	PRON
eistud-1089	98	7	are	be	AUX
eistud-1089	98	8	personnel	personnel	NOUN
eistud-1089	98	9	or	or	CCONJ
eistud-1089	98	10	educational	educational	ADJ
eistud-1089	98	11	and	and	CCONJ
eistud-1089	98	12	accounting	accounting	NOUN
eistud-1089	98	13	policies	policy	NOUN
eistud-1089	98	14	for	for	ADP
eistud-1089	98	15	circumstances	circumstance	NOUN
eistud-1089	98	16	of	of	ADP
eistud-1089	98	17	latvia	latvia	PROPN
eistud-1089	98	18	.	.	PUNCT
eistud-1089	99	1	the	the	DET
eistud-1089	99	2	amount	amount	NOUN
eistud-1089	99	3	of	of	ADP
eistud-1089	99	4	the	the	DET
eistud-1089	99	5	tax	tax	NOUN
eistud-1089	99	6	risks	risk	NOUN
eistud-1089	99	7	and	and	CCONJ
eistud-1089	99	8	their	their	PRON
eistud-1089	99	9	probability	probability	NOUN
eistud-1089	99	10	incase	incase	NOUN
eistud-1089	99	11	of	of	ADP
eistud-1089	99	12	different	different	ADJ
eistud-1089	99	13	taxes	taxis	NOUN
eistud-1089	99	14	depend	depend	VERB
eistud-1089	99	15	on	on	ADP
eistud-1089	99	16	how	how	SCONJ
eistud-1089	99	17	targeted	target	VERB
eistud-1089	99	18	this	this	DET
eistud-1089	99	19	policy	policy	NOUN
eistud-1089	99	20	is	be	AUX
eistud-1089	99	21	and	and	CCONJ
eistud-1089	99	22	what	what	PRON
eistud-1089	99	23	is	be	AUX
eistud-1089	99	24	thedegree	thedegree	NOUN
eistud-1089	99	25	of	of	ADP
eistud-1089	99	26	sophistication	sophistication	NOUN
eistud-1089	99	27	in	in	ADP
eistud-1089	99	28	the	the	DET
eistud-1089	99	29	state	state	NOUN
eistud-1089	99	30	and	and	CCONJ
eistud-1089	99	31	an	an	DET
eistud-1089	99	32	independent	independent	ADJ
eistud-1089	99	33	private	private	ADJ
eistud-1089	99	34	company	company	NOUN
eistud-1089	99	35	.	.	PUNCT
eistud-1089	100	1	evaluation	evaluation	NOUN
eistud-1089	100	2	of	of	ADP
eistud-1089	100	3	efficacy	efficacy	NOUN
eistud-1089	100	4	of	of	ADP
eistud-1089	100	5	these	these	DET
eistud-1089	100	6	factors	factor	NOUN
eistud-1089	100	7	is	be	AUX
eistud-1089	100	8	always	always	ADV
eistud-1089	100	9	carried	carry	VERB
eistud-1089	100	10	out	out	ADP
eistud-1089	100	11	at	at	ADP
eistud-1089	100	12	the	the	DET
eistud-1089	100	13	level	level	NOUN
eistud-1089	100	14	of	of	ADP
eistud-1089	100	15	a	a	DET
eistud-1089	100	16	certain	certain	ADJ
eistud-1089	100	17	taxpayer	taxpayer	NOUN
eistud-1089	100	18	with	with	ADP
eistud-1089	100	19	differing	differing	ADJ
eistud-1089	100	20	degrees	degree	NOUN
eistud-1089	100	21	of	of	ADP
eistud-1089	100	22	awareness	awareness	NOUN
eistud-1089	100	23	,	,	PUNCT
eistud-1089	100	24	therefore	therefore	ADV
eistud-1089	100	25	,	,	PUNCT
eistud-1089	100	26	the	the	DET
eistud-1089	100	27	diagnostics	diagnostic	NOUN
eistud-1089	100	28	of	of	ADP
eistud-1089	100	29	tax	tax	NOUN
eistud-1089	100	30	risks	risk	NOUN
eistud-1089	100	31	is	be	AUX
eistud-1089	100	32	in	in	ADP
eistud-1089	100	33	progress	progress	NOUN
eistud-1089	100	34	.	.	PUNCT
eistud-1089	101	1	it	it	PRON
eistud-1089	101	2	is	be	AUX
eistud-1089	101	3	possible	possible	ADJ
eistud-1089	101	4	to	to	PART
eistud-1089	101	5	conclude	conclude	VERB
eistud-1089	101	6	that	that	SCONJ
eistud-1089	101	7	tax	tax	NOUN
eistud-1089	101	8	risks	risk	NOUN
eistud-1089	101	9	present	present	VERB
eistud-1089	101	10	an	an	DET
eistud-1089	101	11	objective	objective	ADJ
eistud-1089	101	12	reality	reality	NOUN
eistud-1089	101	13	in	in	ADP
eistud-1089	101	14	the	the	DET
eistud-1089	101	15	entrepreneurship	entrepreneurship	NOUN
eistud-1089	101	16	.	.	PUNCT
eistud-1089	102	1	they	they	PRON
eistud-1089	102	2	may	may	AUX
eistud-1089	102	3	be	be	AUX
eistud-1089	102	4	referred	refer	VERB
eistud-1089	102	5	to	to	ADP
eistud-1089	102	6	political	political	ADJ
eistud-1089	102	7	risks	risk	NOUN
eistud-1089	102	8	by	by	ADP
eistud-1089	102	9	virtue	virtue	NOUN
eistud-1089	102	10	of	of	ADP
eistud-1089	102	11	nascence	nascence	NOUN
eistud-1089	102	12	that	that	PRON
eistud-1089	102	13	is	be	AUX
eistud-1089	102	14	tax	tax	NOUN
eistud-1089	102	15	statutory	statutory	ADJ
eistud-1089	102	16	provisions	provision	NOUN
eistud-1089	102	17	’	'	PUNCT
eistud-1089	102	18	vagueness	vagueness	NOUN
eistud-1089	102	19	,	,	PUNCT
eistud-1089	102	20	divergent	divergent	ADJ
eistud-1089	102	21	or	or	CCONJ
eistud-1089	102	22	theirs	theirs	PRON
eistud-1089	102	23	sudden	sudden	ADJ
eistud-1089	102	24	super	super	ADJ
eistud-1089	102	25	session	session	NOUN
eistud-1089	102	26	.	.	PUNCT
eistud-1089	103	1	they	they	PRON
eistud-1089	103	2	are	be	AUX
eistud-1089	103	3	dual	dual	ADJ
eistud-1089	103	4	by	by	ADP
eistud-1089	103	5	their	their	PRON
eistud-1089	103	6	own	own	ADJ
eistud-1089	103	7	nature	nature	NOUN
eistud-1089	103	8	for	for	ADP
eistud-1089	103	9	the	the	DET
eistud-1089	103	10	reason	reason	NOUN
eistud-1089	103	11	of	of	ADP
eistud-1089	103	12	subjective	subjective	ADJ
eistud-1089	103	13	and	and	CCONJ
eistud-1089	103	14	objective	objective	ADJ
eistud-1089	103	15	origination	origination	NOUN
eistud-1089	103	16	causing	cause	VERB
eistud-1089	103	17	partial	partial	ADJ
eistud-1089	103	18	uncertainty	uncertainty	NOUN
eistud-1089	103	19	on	on	ADP
eistud-1089	103	20	the	the	DET
eistud-1089	103	21	levels	level	NOUN
eistud-1089	103	22	of	of	ADP
eistud-1089	103	23	microand	microand	PROPN
eistud-1089	103	24	macroeconomy	macroeconomy	NOUN
eistud-1089	103	25	.	.	PUNCT
eistud-1089	104	1	they	they	PRON
eistud-1089	104	2	should	should	AUX
eistud-1089	104	3	be	be	AUX
eistud-1089	104	4	considered	consider	VERB
eistud-1089	104	5	financial	financial	ADJ
eistud-1089	104	6	risks	risk	NOUN
eistud-1089	104	7	by	by	ADP
eistud-1089	104	8	scope	scope	NOUN
eistud-1089	104	9	of	of	ADP
eistud-1089	104	10	nascence	nascence	NOUN
eistud-1089	104	11	and	and	CCONJ
eistud-1089	104	12	losses	loss	NOUN
eistud-1089	104	13	’	'	PUNCT
eistud-1089	104	14	nature	nature	NOUN
eistud-1089	104	15	.	.	PUNCT
eistud-1089	105	1	nonetheless	nonetheless	ADV
eistud-1089	105	2	,	,	PUNCT
eistud-1089	105	3	if	if	SCONJ
eistud-1089	105	4	latter	latter	ADJ
eistud-1089	105	5	may	may	AUX
eistud-1089	105	6	be	be	AUX
eistud-1089	105	7	speculative	speculative	ADJ
eistud-1089	105	8	by	by	ADP
eistud-1089	105	9	nature	nature	NOUN
eistud-1089	105	10	,	,	PUNCT
eistud-1089	105	11	then	then	ADV
eistud-1089	105	12	tax	tax	NOUN
eistud-1089	105	13	risks	risk	NOUN
eistud-1089	105	14	are	be	AUX
eistud-1089	105	15	always	always	ADV
eistud-1089	105	16	pure	pure	ADJ
eistud-1089	105	17	and	and	CCONJ
eistud-1089	105	18	static	static	ADJ
eistud-1089	105	19	.	.	PUNCT
eistud-1089	106	1	stages	stage	NOUN
eistud-1089	106	2	of	of	ADP
eistud-1089	106	3	calculating	calculate	VERB
eistud-1089	106	4	the	the	DET
eistud-1089	106	5	risks	risk	NOUN
eistud-1089	106	6	such	such	ADJ
eistud-1089	106	7	characteristics	characteristic	NOUN
eistud-1089	106	8	of	of	ADP
eistud-1089	106	9	tax	tax	NOUN
eistud-1089	106	10	risks	risk	NOUN
eistud-1089	106	11	(	(	PUNCT
eistud-1089	106	12	in	in	ADP
eistud-1089	106	13	terms	term	NOUN
eistud-1089	106	14	of	of	ADP
eistud-1089	106	15	generally	generally	ADV
eistud-1089	106	16	acknowledged	acknowledge	VERB
eistud-1089	106	17	classification	classification	NOUN
eistud-1089	106	18	features	feature	NOUN
eistud-1089	106	19	of	of	ADP
eistud-1089	106	20	risks	risk	NOUN
eistud-1089	106	21	groups	group	NOUN
eistud-1089	106	22	)	)	PUNCT
eistud-1089	106	23	enable	enable	VERB
eistud-1089	106	24	to	to	PART
eistud-1089	106	25	perform	perform	VERB
eistud-1089	106	26	their	their	PRON
eistud-1089	106	27	diagnostics	diagnostic	NOUN
eistud-1089	106	28	and	and	CCONJ
eistud-1089	106	29	monitoring	monitoring	NOUN
eistud-1089	106	30	.	.	PUNCT
eistud-1089	107	1	at	at	ADP
eistud-1089	107	2	the	the	DET
eistud-1089	107	3	first	first	ADJ
eistud-1089	107	4	instance	instance	NOUN
eistud-1089	107	5	,	,	PUNCT
eistud-1089	107	6	the	the	DET
eistud-1089	107	7	complex	complex	ADJ
eistud-1089	107	8	job	job	NOUN
eistud-1089	107	9	in	in	ADP
eistud-1089	107	10	analysis	analysis	NOUN
eistud-1089	107	11	of	of	ADP
eistud-1089	107	12	regulatory	regulatory	ADJ
eistud-1089	107	13	documents	document	NOUN
eistud-1089	107	14	in	in	ADP
eistud-1089	107	15	taxation	taxation	NOUN
eistud-1089	107	16	scope	scope	NOUN
eistud-1089	107	17	is	be	AUX
eistud-1089	107	18	essential	essential	ADJ
eistud-1089	107	19	,	,	PUNCT
eistud-1089	107	20	i.e.	i.e.	X
eistud-1089	107	21	applicable	applicable	ADJ
eistud-1089	107	22	law	law	NOUN
eistud-1089	107	23	and	and	CCONJ
eistud-1089	107	24	rules	rule	NOUN
eistud-1089	107	25	.	.	PUNCT
eistud-1089	108	1	the	the	DET
eistud-1089	108	2	aim	aim	NOUN
eistud-1089	108	3	of	of	ADP
eistud-1089	108	4	such	such	ADJ
eistud-1089	108	5	analysis	analysis	NOUN
eistud-1089	108	6	is	be	AUX
eistud-1089	108	7	to	to	PART
eistud-1089	108	8	reveal	reveal	VERB
eistud-1089	108	9	current	current	NOUN
eistud-1089	108	10	for	for	ADP
eistud-1089	108	11	a	a	DET
eistud-1089	108	12	company	company	NOUN
eistud-1089	108	13	,	,	PUNCT
eistud-1089	108	14	but	but	CCONJ
eistud-1089	108	15	vague	vague	ADJ
eistud-1089	108	16	and	and	CCONJ
eistud-1089	108	17	divergently	divergently	ADV
eistud-1089	108	18	interpreted	interpret	VERB
eistud-1089	108	19	statutory	statutory	ADJ
eistud-1089	108	20	provisions	provision	NOUN
eistud-1089	108	21	.	.	PUNCT
eistud-1089	109	1	at	at	ADP
eistud-1089	109	2	the	the	DET
eistud-1089	109	3	second	second	ADJ
eistud-1089	109	4	instance	instance	NOUN
eistud-1089	109	5	,	,	PUNCT
eistud-1089	109	6	the	the	DET
eistud-1089	109	7	taxpayer	taxpayer	NOUN
eistud-1089	109	8	compiles	compile	VERB
eistud-1089	109	9	something	something	PRON
eistud-1089	109	10	like	like	ADP
eistud-1089	109	11	a	a	DET
eistud-1089	109	12	worksheet	worksheet	NOUN
eistud-1089	109	13	of	of	ADP
eistud-1089	109	14	tax	tax	NOUN
eistud-1089	109	15	rates	rate	NOUN
eistud-1089	109	16	benchmarking	benchmarke	VERB
eistud-1089	109	17	study	study	NOUN
eistud-1089	109	18	according	accord	VERB
eistud-1089	109	19	to	to	ADP
eistud-1089	109	20	all	all	DET
eistud-1089	109	21	possible	possible	ADJ
eistud-1089	109	22	options	option	NOUN
eistud-1089	109	23	based	base	VERB
eistud-1089	109	24	upon	upon	SCONJ
eistud-1089	109	25	interpretation	interpretation	NOUN
eistud-1089	109	26	of	of	ADP
eistud-1089	109	27	each	each	DET
eistud-1089	109	28	statutory	statutory	ADJ
eistud-1089	109	29	provision	provision	NOUN
eistud-1089	109	30	.	.	PUNCT
eistud-1089	110	1	this	this	DET
eistud-1089	110	2	suggestion	suggestion	NOUN
eistud-1089	110	3	was	be	AUX
eistud-1089	110	4	stated	state	VERB
eistud-1089	110	5	by	by	ADP
eistud-1089	110	6	k.ketners	k.ketner	NOUN
eistud-1089	110	7	in	in	ADP
eistud-1089	110	8	issues	issue	NOUN
eistud-1089	110	9	of	of	ADP
eistud-1089	110	10	2007	2007	NUM
eistud-1089	110	11	and	and	CCONJ
eistud-1089	110	12	2008	2008	NUM
eistud-1089	111	1	[	[	X
eistud-1089	111	2	10,18	10,18	NUM
eistud-1089	111	3	]	]	X
eistud-1089	111	4	.	.	PUNCT
eistud-1089	112	1	at	at	ADP
eistud-1089	112	2	the	the	DET
eistud-1089	112	3	third	third	ADJ
eistud-1089	112	4	stage	stage	NOUN
eistud-1089	112	5	of	of	ADP
eistud-1089	112	6	diagnostics	diagnostic	NOUN
eistud-1089	112	7	the	the	DET
eistud-1089	112	8	possible	possible	ADJ
eistud-1089	112	9	sanctions	sanction	NOUN
eistud-1089	112	10	are	be	AUX
eistud-1089	112	11	calculated	calculate	VERB
eistud-1089	112	12	(	(	PUNCT
eistud-1089	112	13	penalties	penalty	NOUN
eistud-1089	112	14	,	,	PUNCT
eistud-1089	112	15	late	late	ADJ
eistud-1089	112	16	payment	payment	NOUN
eistud-1089	112	17	fee	fee	NOUN
eistud-1089	112	18	and	and	CCONJ
eistud-1089	112	19	general	general	ADJ
eistud-1089	112	20	debt	debt	NOUN
eistud-1089	112	21	)	)	PUNCT
eistud-1089	112	22	,	,	PUNCT
eistud-1089	112	23	if	if	SCONJ
eistud-1089	112	24	it	it	PRON
eistud-1089	112	25	is	be	AUX
eistud-1089	112	26	assumed	assume	VERB
eistud-1089	112	27	,	,	PUNCT
eistud-1089	112	28	that	that	SCONJ
eistud-1089	112	29	tax	tax	NOUN
eistud-1089	112	30	administration	administration	NOUN
eistud-1089	112	31	will	will	AUX
eistud-1089	112	32	interpret	interpret	VERB
eistud-1089	112	33	statutory	statutory	ADJ
eistud-1089	112	34	provisions	provision	NOUN
eistud-1089	112	35	differently	differently	ADV
eistud-1089	112	36	from	from	ADP
eistud-1089	112	37	the	the	DET
eistud-1089	112	38	tax	tax	NOUN
eistud-1089	112	39	payer	payer	NOUN
eistud-1089	112	40	.	.	PUNCT
eistud-1089	113	1	consequently	consequently	ADV
eistud-1089	113	2	,	,	PUNCT
eistud-1089	113	3	an	an	DET
eistud-1089	113	4	idea	idea	NOUN
eistud-1089	113	5	of	of	ADP
eistud-1089	113	6	possible	possible	ADJ
eistud-1089	113	7	risk	risk	NOUN
eistud-1089	113	8	costs	cost	NOUN
eistud-1089	113	9	due	due	ADJ
eistud-1089	113	10	to	to	ADP
eistud-1089	113	11	misapplication	misapplication	NOUN
eistud-1089	113	12	of	of	ADP
eistud-1089	113	13	statutory	statutory	ADJ
eistud-1089	113	14	provisions	provision	NOUN
eistud-1089	113	15	is	be	AUX
eistud-1089	113	16	being	be	AUX
eistud-1089	113	17	formed	form	VERB
eistud-1089	113	18	.	.	PUNCT
eistud-1089	114	1	at	at	ADP
eistud-1089	114	2	the	the	DET
eistud-1089	114	3	fifth	fifth	ADJ
eistud-1089	114	4	stage	stage	NOUN
eistud-1089	114	5	chances	chance	NOUN
eistud-1089	114	6	of	of	ADP
eistud-1089	114	7	lowering	lower	VERB
eistud-1089	114	8	tax	tax	NOUN
eistud-1089	114	9	sunctions	sunction	NOUN
eistud-1089	114	10	are	be	AUX
eistud-1089	114	11	estimated	estimate	VERB
eistud-1089	114	12	.	.	PUNCT
eistud-1089	115	1	that	that	PRON
eistud-1089	115	2	can	can	AUX
eistud-1089	115	3	be	be	AUX
eistud-1089	115	4	done	do	VERB
eistud-1089	115	5	by	by	ADP
eistud-1089	115	6	means	mean	NOUN
eistud-1089	115	7	of	of	ADP
eistud-1089	115	8	two	two	NUM
eistud-1089	115	9	techniques	technique	NOUN
eistud-1089	115	10	:	:	PUNCT
eistud-1089	115	11	1	1	X
eistud-1089	115	12	.	.	X
eistud-1089	115	13	application	application	NOUN
eistud-1089	115	14	of	of	ADP
eistud-1089	115	15	tax	tax	NOUN
eistud-1089	115	16	penalties	penalty	NOUN
eistud-1089	115	17	’	'	PUNCT
eistud-1089	115	18	discounts	discount	NOUN
eistud-1089	115	19	to	to	ADP
eistud-1089	115	20	tax	tax	NOUN
eistud-1089	115	21	payers	payer	NOUN
eistud-1089	115	22	refusing	refuse	VERB
eistud-1089	115	23	an	an	DET
eistud-1089	115	24	appeal	appeal	NOUN
eistud-1089	115	25	of	of	ADP
eistud-1089	115	26	tax	tax	NOUN
eistud-1089	115	27	administration	administration	NOUN
eistud-1089	115	28	’s	’s	PART
eistud-1089	115	29	decision	decision	NOUN
eistud-1089	115	30	,	,	PUNCT
eistud-1089	115	31	2	2	X
eistud-1089	115	32	.	.	X
eistud-1089	115	33	application	application	NOUN
eistud-1089	115	34	of	of	ADP
eistud-1089	115	35	conciliation	conciliation	NOUN
eistud-1089	115	36	agreement	agreement	NOUN
eistud-1089	115	37	with	with	ADP
eistud-1089	115	38	the	the	DET
eistud-1089	115	39	tax	tax	NOUN
eistud-1089	115	40	administration	administration	NOUN
eistud-1089	115	41	and	and	CCONJ
eistud-1089	115	42	complete	complete	ADJ
eistud-1089	115	43	lifting	lifting	NOUN
eistud-1089	115	44	of	of	ADP
eistud-1089	115	45	the	the	DET
eistud-1089	115	46	fine	fine	NOUN
eistud-1089	115	47	imposed	impose	VERB
eistud-1089	115	48	on	on	ADP
eistud-1089	115	49	the	the	DET
eistud-1089	115	50	tax	tax	NOUN
eistud-1089	115	51	payer	payer	NOUN
eistud-1089	116	1	[	[	X
eistud-1089	116	2	19	19	NUM
eistud-1089	116	3	]	]	PUNCT
eistud-1089	116	4	next	next	ADV
eistud-1089	116	5	is	be	AUX
eistud-1089	116	6	the	the	DET
eistud-1089	116	7	sixth	sixth	ADJ
eistud-1089	116	8	stage	stage	NOUN
eistud-1089	116	9	,	,	PUNCT
eistud-1089	116	10	where	where	SCONJ
eistud-1089	116	11	a	a	DET
eistud-1089	116	12	total	total	ADJ
eistud-1089	116	13	possible	possible	ADJ
eistud-1089	116	14	risk	risk	NOUN
eistud-1089	116	15	cost	cost	NOUN
eistud-1089	116	16	and	and	CCONJ
eistud-1089	116	17	its	its	PRON
eistud-1089	116	18	influence	influence	NOUN
eistud-1089	116	19	on	on	ADP
eistud-1089	116	20	tax	tax	NOUN
eistud-1089	116	21	payers	payer	NOUN
eistud-1089	116	22	’	'	PUNCT
eistud-1089	116	23	financial	financial	ADJ
eistud-1089	116	24	position	position	NOUN
eistud-1089	116	25	is	be	AUX
eistud-1089	116	26	evaluated	evaluate	VERB
eistud-1089	116	27	.	.	PUNCT
eistud-1089	117	1	it	it	PRON
eistud-1089	117	2	is	be	AUX
eistud-1089	117	3	known	know	VERB
eistud-1089	117	4	,	,	PUNCT
eistud-1089	117	5	that	that	SCONJ
eistud-1089	117	6	in	in	ADP
eistud-1089	117	7	the	the	DET
eistud-1089	117	8	risk	risk	NOUN
eistud-1089	117	9	-	-	PUNCT
eistud-1089	117	10	management	management	NOUN
eistud-1089	117	11	it	it	PRON
eistud-1089	117	12	is	be	AUX
eistud-1089	117	13	not	not	PART
eistud-1089	117	14	advisable	advisable	ADJ
eistud-1089	117	15	to	to	PART
eistud-1089	117	16	take	take	VERB
eistud-1089	117	17	decisions	decision	NOUN
eistud-1089	117	18	which	which	PRON
eistud-1089	117	19	result	result	VERB
eistud-1089	117	20	in	in	ADP
eistud-1089	117	21	probable	probable	ADJ
eistud-1089	117	22	losses	loss	NOUN
eistud-1089	117	23	exceeding	exceed	VERB
eistud-1089	117	24	the	the	DET
eistud-1089	117	25	limits	limit	NOUN
eistud-1089	117	26	of	of	ADP
eistud-1089	117	27	the	the	DET
eistud-1089	117	28	allowed	allow	VERB
eistud-1089	117	29	risk	risk	NOUN
eistud-1089	117	30	envelope	envelope	NOUN
eistud-1089	117	31	(	(	PUNCT
eistud-1089	117	32	company	company	NOUN
eistud-1089	117	33	’s	’s	PART
eistud-1089	117	34	accumulated	accumulate	VERB
eistud-1089	117	35	income	income	NOUN
eistud-1089	117	36	and	and	CCONJ
eistud-1089	117	37	reserves	reserve	NOUN
eistud-1089	117	38	)	)	PUNCT
eistud-1089	117	39	.	.	PUNCT
eistud-1089	118	1	losses	loss	NOUN
eistud-1089	118	2	penetration	penetration	NOUN
eistud-1089	118	3	in	in	ADP
eistud-1089	118	4	a	a	DET
eistud-1089	118	5	critical	critical	ADJ
eistud-1089	118	6	and	and	CCONJ
eistud-1089	118	7	more	more	ADV
eistud-1089	118	8	irretrievable	irretrievable	ADJ
eistud-1089	118	9	risk	risk	NOUN
eistud-1089	118	10	envelope	envelope	NOUN
eistud-1089	118	11	signifies	signify	VERB
eistud-1089	118	12	that	that	PRON
eistud-1089	118	13	analyzable	analyzable	ADJ
eistud-1089	118	14	employment	employment	NOUN
eistud-1089	118	15	option	option	NOUN
eistud-1089	118	16	in	in	ADP
eistud-1089	118	17	conditions	condition	NOUN
eistud-1089	118	18	of	of	ADP
eistud-1089	118	19	uncertainty	uncertainty	NOUN
eistud-1089	118	20	of	of	ADP
eistud-1089	118	21	actual	actual	ADJ
eistud-1089	118	22	statutory	statutory	ADJ
eistud-1089	118	23	provision	provision	NOUN
eistud-1089	118	24	should	should	AUX
eistud-1089	118	25	not	not	PART
eistud-1089	118	26	be	be	AUX
eistud-1089	118	27	given	give	VERB
eistud-1089	118	28	a	a	DET
eistud-1089	118	29	consideration	consideration	NOUN
eistud-1089	118	30	,	,	PUNCT
eistud-1089	118	31	even	even	ADV
eistud-1089	118	32	if	if	SCONJ
eistud-1089	118	33	such	such	ADJ
eistud-1089	118	34	situation	situation	NOUN
eistud-1089	118	35	’s	’s	PART
eistud-1089	118	36	probability	probability	NOUN
eistud-1089	118	37	is	be	AUX
eistud-1089	118	38	low	low	ADJ
eistud-1089	118	39	.	.	PUNCT
eistud-1089	119	1	calculation	calculation	NOUN
eistud-1089	119	2	of	of	ADP
eistud-1089	119	3	probability	probability	NOUN
eistud-1089	119	4	the	the	DET
eistud-1089	119	5	diagnostics	diagnostic	NOUN
eistud-1089	119	6	of	of	ADP
eistud-1089	119	7	tax	tax	NOUN
eistud-1089	119	8	risks	risk	NOUN
eistud-1089	119	9	,	,	PUNCT
eistud-1089	119	10	as	as	SCONJ
eistud-1089	119	11	it	it	PRON
eistud-1089	119	12	follows	follow	VERB
eistud-1089	119	13	from	from	ADP
eistud-1089	119	14	the	the	DET
eistud-1089	119	15	above	above	NOUN
eistud-1089	119	16	,	,	PUNCT
eistud-1089	119	17	must	must	AUX
eistud-1089	119	18	be	be	AUX
eistud-1089	119	19	based	base	VERB
eistud-1089	119	20	on	on	ADP
eistud-1089	119	21	two	two	NUM
eistud-1089	119	22	figurespossible	figurespossible	ADJ
eistud-1089	119	23	risk	risk	NOUN
eistud-1089	119	24	cost	cost	NOUN
eistud-1089	119	25	and	and	CCONJ
eistud-1089	119	26	probability	probability	NOUN
eistud-1089	119	27	of	of	ADP
eistud-1089	119	28	the	the	DET
eistud-1089	119	29	event	event	NOUN
eistud-1089	119	30	“	"	PUNCT
eistud-1089	119	31	x	x	X
eistud-1089	119	32	”	"	PUNCT
eistud-1089	119	33	that	that	SCONJ
eistud-1089	119	34	there	there	PRON
eistud-1089	119	35	is	be	VERB
eistud-1089	119	36	an	an	DET
eistud-1089	119	37	audit	audit	NOUN
eistud-1089	119	38	by	by	ADP
eistud-1089	119	39	tax	tax	NOUN
eistud-1089	119	40	administration	administration	NOUN
eistud-1089	119	41	service	service	NOUN
eistud-1089	119	42	and	and	CCONJ
eistud-1089	119	43	its	its	PRON
eistud-1089	119	44	decision	decision	NOUN
eistud-1089	119	45	on	on	ADP
eistud-1089	119	46	imposing	impose	VERB
eistud-1089	119	47	a	a	DET
eistud-1089	119	48	tax	tax	NOUN
eistud-1089	119	49	penalty	penalty	NOUN
eistud-1089	119	50	.	.	PUNCT
eistud-1089	120	1	the	the	DET
eistud-1089	120	2	methods	method	NOUN
eistud-1089	120	3	and	and	CCONJ
eistud-1089	120	4	procedures	procedure	NOUN
eistud-1089	120	5	of	of	ADP
eistud-1089	120	6	calculation	calculation	NOUN
eistud-1089	120	7	of	of	ADP
eistud-1089	120	8	probability	probability	NOUN
eistud-1089	120	9	of	of	ADP
eistud-1089	120	10	audit	audit	NOUN
eistud-1089	120	11	and	and	CCONJ
eistud-1089	120	12	imposition	imposition	NOUN
eistud-1089	120	13	of	of	ADP
eistud-1089	120	14	the	the	DET
eistud-1089	120	15	tax	tax	NOUN
eistud-1089	120	16	surcharge	surcharge	NOUN
eistud-1089	120	17	have	have	AUX
eistud-1089	120	18	already	already	ADV
eistud-1089	120	19	been	be	AUX
eistud-1089	120	20	described	describe	VERB
eistud-1089	120	21	in	in	ADP
eistud-1089	120	22	the	the	DET
eistud-1089	120	23	literature	literature	NOUN
eistud-1089	120	24	[	[	X
eistud-1089	120	25	20	20	NUM
eistud-1089	120	26	]	]	PUNCT
eistud-1089	120	27	.	.	PUNCT
eistud-1089	121	1	the	the	DET
eistud-1089	121	2	delphi	delphi	NOUN
eistud-1089	121	3	method	method	NOUN
eistud-1089	121	4	,	,	PUNCT
eistud-1089	121	5	described	describe	VERB
eistud-1089	121	6	by	by	ADP
eistud-1089	121	7	v.m.popov	v.m.popov	NOUN
eistud-1089	121	8	for	for	ADP
eistud-1089	121	9	financial	financial	ADJ
eistud-1089	121	10	risks	risk	NOUN
eistud-1089	121	11	,	,	PUNCT
eistud-1089	121	12	is	be	AUX
eistud-1089	121	13	mainly	mainly	ADV
eistud-1089	121	14	used	use	VERB
eistud-1089	121	15	for	for	ADP
eistud-1089	121	16	this	this	DET
eistud-1089	121	17	purpose	purpose	NOUN
eistud-1089	122	1	[	[	X
eistud-1089	122	2	21	21	NUM
eistud-1089	122	3	]	]	PUNCT
eistud-1089	122	4	.	.	PUNCT
eistud-1089	123	1	it	it	PRON
eistud-1089	123	2	is	be	AUX
eistud-1089	123	3	also	also	ADV
eistud-1089	123	4	possible	possible	ADJ
eistud-1089	123	5	to	to	PART
eistud-1089	123	6	conduct	conduct	VERB
eistud-1089	123	7	calculation	calculation	NOUN
eistud-1089	123	8	of	of	ADP
eistud-1089	123	9	probability	probability	NOUN
eistud-1089	123	10	verification	verification	NOUN
eistud-1089	123	11	’s	’s	PART
eistud-1089	123	12	facts	fact	NOUN
eistud-1089	123	13	towards	towards	ADP
eistud-1089	123	14	taxpayer	taxpayer	NOUN
eistud-1089	123	15	.	.	PUNCT
eistud-1089	124	1	the	the	DET
eistud-1089	124	2	annual	annual	ADJ
eistud-1089	124	3	statements	statement	NOUN
eistud-1089	124	4	may	may	AUX
eistud-1089	124	5	be	be	AUX
eistud-1089	124	6	used	use	VERB
eistud-1089	124	7	for	for	ADP
eistud-1089	124	8	this	this	DET
eistud-1089	124	9	purpose	purpose	NOUN
eistud-1089	124	10	by	by	ADP
eistud-1089	124	11	tax	tax	NOUN
eistud-1089	124	12	administration	administration	NOUN
eistud-1089	124	13	.	.	PUNCT
eistud-1089	125	1	thus	thus	ADV
eistud-1089	125	2	,	,	PUNCT
eistud-1089	125	3	there	there	PRON
eistud-1089	125	4	were	be	VERB
eistud-1089	125	5	approximately	approximately	ADV
eistud-1089	125	6	162	162	NUM
eistud-1089	125	7	thousands	thousand	NOUN
eistud-1089	125	8	active	active	ADJ
eistud-1089	125	9	operating	operating	NOUN
eistud-1089	125	10	tax	tax	NOUN
eistud-1089	125	11	payers	payer	NOUN
eistud-1089	125	12	(	(	PUNCT
eistud-1089	125	13	legal	legal	ADJ
eistud-1089	125	14	persons	person	NOUN
eistud-1089	125	15	)	)	PUNCT
eistud-1089	125	16	registered	register	VERB
eistud-1089	125	17	with	with	ADP
eistud-1089	125	18	the	the	DET
eistud-1089	125	19	tax	tax	NOUN
eistud-1089	125	20	administration	administration	NOUN
eistud-1089	125	21	in	in	ADP
eistud-1089	125	22	latvia	latvia	PROPN
eistud-1089	125	23	in	in	ADP
eistud-1089	125	24	2010	2010	NUM
eistud-1089	125	25	.	.	PUNCT
eistud-1089	126	1	there	there	PRON
eistud-1089	126	2	were	be	VERB
eistud-1089	126	3	only	only	ADV
eistud-1089	126	4	about	about	ADV
eistud-1089	126	5	one	one	NUM
eistud-1089	126	6	thousant	thousant	NOUN
eistud-1089	126	7	audits	audits	NOUN
eistud-1089	126	8	conducted	conduct	VERB
eistud-1089	126	9	in	in	ADP
eistud-1089	126	10	2010	2010	NUM
eistud-1089	126	11	,	,	PUNCT
eistud-1089	126	12	that	that	PRON
eistud-1089	126	13	is	be	AUX
eistud-1089	126	14	less	less	ADJ
eistud-1089	126	15	than	than	ADP
eistud-1089	126	16	1	1	NUM
eistud-1089	126	17	%	%	NOUN
eistud-1089	126	18	of	of	ADP
eistud-1089	126	19	all	all	DET
eistud-1089	126	20	verifications	verification	NOUN
eistud-1089	126	21	[	[	X
eistud-1089	126	22	22	22	NUM
eistud-1089	126	23	]	]	PUNCT
eistud-1089	126	24	.	.	PUNCT
eistud-1089	127	1	tax	tax	NOUN
eistud-1089	127	2	audit	audit	NOUN
eistud-1089	127	3	probability	probability	NOUN
eistud-1089	127	4	in	in	ADP
eistud-1089	127	5	latvia	latvia	PROPN
eistud-1089	127	6	indications	indication	NOUN
eistud-1089	127	7	2009	2009	NUM
eistud-1089	127	8	2010	2010	NUM
eistud-1089	127	9	total	total	NOUN
eistud-1089	127	10	amount	amount	NOUN
eistud-1089	127	11	of	of	ADP
eistud-1089	127	12	tax	tax	NOUN
eistud-1089	127	13	payers	payer	NOUN
eistud-1089	127	14	(	(	PUNCT
eistud-1089	127	15	legal	legal	ADJ
eistud-1089	127	16	persons	person	NOUN
eistud-1089	127	17	)	)	PUNCT
eistud-1089	127	18	151,476	151,476	NUM
eistud-1089	127	19	161,895	161,895	NUM
eistud-1089	127	20	total	total	ADJ
eistud-1089	127	21	amount	amount	NOUN
eistud-1089	127	22	of	of	ADP
eistud-1089	127	23	tax	tax	NOUN
eistud-1089	127	24	audits	audits	NOUN
eistud-1089	127	25	(	(	PUNCT
eistud-1089	127	26	legal	legal	ADJ
eistud-1089	127	27	persons	person	NOUN
eistud-1089	127	28	)	)	PUNCT
eistud-1089	127	29	807	807	NUM
eistud-1089	127	30	987	987	NUM
eistud-1089	127	31	tax	tax	NOUN
eistud-1089	127	32	audit	audit	NOUN
eistud-1089	127	33	probability	probability	NOUN
eistud-1089	127	34	(	(	PUNCT
eistud-1089	127	35	%	%	NOUN
eistud-1089	127	36	)	)	PUNCT
eistud-1089	127	37	0.53	0.53	NUM
eistud-1089	127	38	0.61	0.61	NUM
eistud-1089	127	39	average	average	ADJ
eistud-1089	127	40	tax	tax	NOUN
eistud-1089	127	41	penalty	penalty	NOUN
eistud-1089	127	42	per	per	ADP
eistud-1089	127	43	audit	audit	NOUN
eistud-1089	127	44	(	(	PUNCT
eistud-1089	127	45	thousands	thousand	NOUN
eistud-1089	127	46	lvl	lvl	NOUN
eistud-1089	127	47	)	)	PUNCT
eistud-1089	127	48	113.3	113.3	NUM
eistud-1089	127	49	110	110	NUM
eistud-1089	127	50	one	one	NOUN
eistud-1089	127	51	has	have	VERB
eistud-1089	127	52	to	to	PART
eistud-1089	127	53	keep	keep	VERB
eistud-1089	127	54	in	in	ADP
eistud-1089	127	55	mind	mind	NOUN
eistud-1089	127	56	that	that	SCONJ
eistud-1089	127	57	the	the	DET
eistud-1089	127	58	probability	probability	NOUN
eistud-1089	127	59	of	of	ADP
eistud-1089	127	60	audit	audit	NOUN
eistud-1089	127	61	calculated	calculate	VERB
eistud-1089	127	62	by	by	ADP
eistud-1089	127	63	the	the	DET
eistud-1089	127	64	same	same	ADJ
eistud-1089	127	65	method	method	NOUN
eistud-1089	127	66	for	for	ADP
eistud-1089	127	67	years	year	NOUN
eistud-1089	127	68	2005	2005	NUM
eistud-1089	127	69	and	and	CCONJ
eistud-1089	127	70	2006[20	2006[20	NUM
eistud-1089	127	71	]	]	PUNCT
eistud-1089	127	72	had	have	AUX
eistud-1089	127	73	also	also	ADV
eistud-1089	127	74	come	come	VERB
eistud-1089	127	75	to	to	ADP
eistud-1089	127	76	1	1	NUM
eistud-1089	127	77	%	%	NOUN
eistud-1089	127	78	.	.	PUNCT
eistud-1089	128	1	so	so	ADV
eistud-1089	128	2	,	,	PUNCT
eistud-1089	128	3	the	the	DET
eistud-1089	128	4	probability	probability	NOUN
eistud-1089	128	5	of	of	ADP
eistud-1089	128	6	a	a	DET
eistud-1089	128	7	tax	tax	NOUN
eistud-1089	128	8	audit	audit	NOUN
eistud-1089	128	9	is	be	AUX
eistud-1089	128	10	quite	quite	ADV
eistud-1089	128	11	low	low	ADJ
eistud-1089	128	12	.	.	PUNCT
eistud-1089	129	1	however	however	ADV
eistud-1089	129	2	,	,	PUNCT
eistud-1089	129	3	the	the	DET
eistud-1089	129	4	amount	amount	NOUN
eistud-1089	129	5	of	of	ADP
eistud-1089	129	6	possible	possible	ADJ
eistud-1089	129	7	penalty	penalty	NOUN
eistud-1089	129	8	is	be	AUX
eistud-1089	129	9	large	large	ADJ
eistud-1089	129	10	enough	enough	ADV
eistud-1089	129	11	.	.	PUNCT
eistud-1089	130	1	as	as	SCONJ
eistud-1089	130	2	we	we	PRON
eistud-1089	130	3	can	can	AUX
eistud-1089	130	4	see	see	VERB
eistud-1089	130	5	from	from	ADP
eistud-1089	130	6	table	table	NOUN
eistud-1089	130	7	2	2	NUM
eistud-1089	130	8	,	,	PUNCT
eistud-1089	130	9	each	each	DET
eistud-1089	130	10	audited	audit	VERB
eistud-1089	130	11	taxpayer	taxpayer	NOUN
eistud-1089	130	12	pays	pay	VERB
eistud-1089	130	13	a	a	DET
eistud-1089	130	14	sanction	sanction	NOUN
eistud-1089	130	15	amounting	amount	VERB
eistud-1089	130	16	on	on	ADP
eistud-1089	130	17	average	average	ADJ
eistud-1089	130	18	to	to	ADP
eistud-1089	130	19	100	100	NUM
eistud-1089	130	20	thousand	thousand	NUM
eistud-1089	130	21	lvl	lvl	NOUN
eistud-1089	130	22	(	(	PUNCT
eistud-1089	130	23	about	about	ADV
eistud-1089	130	24	200k	200k	NUM
eistud-1089	130	25	$	$	NUM
eistud-1089	130	26	)	)	PUNCT
eistud-1089	130	27	.	.	PUNCT
eistud-1089	131	1	the	the	DET
eistud-1089	131	2	final	final	ADJ
eistud-1089	131	3	decision	decision	NOUN
eistud-1089	131	4	,	,	PUNCT
eistud-1089	131	5	about	about	ADP
eistud-1089	131	6	which	which	DET
eistud-1089	131	7	interpretation	interpretation	NOUN
eistud-1089	131	8	of	of	ADP
eistud-1089	131	9	a	a	DET
eistud-1089	131	10	statutory	statutory	ADJ
eistud-1089	131	11	provision	provision	NOUN
eistud-1089	131	12	should	should	AUX
eistud-1089	131	13	be	be	AUX
eistud-1089	131	14	chosen	choose	VERB
eistud-1089	131	15	by	by	ADP
eistud-1089	131	16	a	a	DET
eistud-1089	131	17	tax	tax	NOUN
eistud-1089	131	18	payer	payer	NOUN
eistud-1089	131	19	,	,	PUNCT
eistud-1089	131	20	must	must	AUX
eistud-1089	131	21	be	be	AUX
eistud-1089	131	22	taken	take	VERB
eistud-1089	131	23	after	after	ADP
eistud-1089	131	24	considering	consider	VERB
eistud-1089	131	25	various	various	ADJ
eistud-1089	131	26	factors	factor	NOUN
eistud-1089	131	27	.	.	PUNCT
eistud-1089	132	1	the	the	DET
eistud-1089	132	2	main	main	ADJ
eistud-1089	132	3	ones	one	NOUN
eistud-1089	132	4	among	among	ADP
eistud-1089	132	5	them	they	PRON
eistud-1089	132	6	are	be	AUX
eistud-1089	132	7	risks	risk	NOUN
eistud-1089	132	8	cost	cost	NOUN
eistud-1089	132	9	and	and	CCONJ
eistud-1089	132	10	probability	probability	NOUN
eistud-1089	132	11	of	of	ADP
eistud-1089	132	12	audit	audit	NOUN
eistud-1089	132	13	.	.	PUNCT
eistud-1089	133	1	yet	yet	ADV
eistud-1089	133	2	,	,	PUNCT
eistud-1089	133	3	other	other	ADJ
eistud-1089	133	4	factors	factor	NOUN
eistud-1089	133	5	are	be	AUX
eistud-1089	133	6	equally	equally	ADV
eistud-1089	133	7	important	important	ADJ
eistud-1089	133	8	,	,	PUNCT
eistud-1089	133	9	the	the	DET
eistud-1089	133	10	search	search	NOUN
eistud-1089	133	11	and	and	CCONJ
eistud-1089	133	12	evaluation	evaluation	NOUN
eistud-1089	133	13	of	of	ADP
eistud-1089	133	14	which	which	PRON
eistud-1089	133	15	refer	refer	VERB
eistud-1089	133	16	to	to	ADP
eistud-1089	133	17	scope	scope	NOUN
eistud-1089	133	18	of	of	ADP
eistud-1089	133	19	monitoring	monitoring	NOUN
eistud-1089	133	20	and	and	CCONJ
eistud-1089	133	21	to	to	PART
eistud-1089	133	22	present	present	ADJ
eistud-1089	133	23	risks	risk	NOUN
eistud-1089	133	24	dynamics	dynamic	NOUN
eistud-1089	133	25	’	'	PUNCT
eistud-1089	133	26	tracking	tracking	NOUN
eistud-1089	133	27	.	.	PUNCT
eistud-1089	134	1	there	there	PRON
eistud-1089	134	2	is	be	VERB
eistud-1089	134	3	a	a	DET
eistud-1089	134	4	possibility	possibility	NOUN
eistud-1089	134	5	of	of	ADP
eistud-1089	134	6	winnings	winning	NOUN
eistud-1089	134	7	in	in	ADP
eistud-1089	134	8	decision	decision	NOUN
eistud-1089	134	9	’s	’s	PART
eistud-1089	134	10	appeal	appeal	NOUN
eistud-1089	134	11	among	among	ADP
eistud-1089	134	12	them	they	PRON
eistud-1089	134	13	.	.	PUNCT
eistud-1089	135	1	some	some	PRON
eistud-1089	135	2	of	of	ADP
eistud-1089	135	3	taxpayers	taxpayer	NOUN
eistud-1089	135	4	appealed	appeal	VERB
eistud-1089	135	5	against	against	ADP
eistud-1089	135	6	tax	tax	NOUN
eistud-1089	135	7	surcharges	surcharge	NOUN
eistud-1089	135	8	.	.	PUNCT
eistud-1089	136	1	in	in	ADP
eistud-1089	136	2	10	10	NUM
eistud-1089	136	3	%	%	NOUN
eistud-1089	136	4	cases	case	NOUN
eistud-1089	136	5	the	the	DET
eistud-1089	136	6	decision	decision	NOUN
eistud-1089	136	7	was	be	AUX
eistud-1089	136	8	partially	partially	ADV
eistud-1089	136	9	or	or	CCONJ
eistud-1089	136	10	entirely	entirely	ADV
eistud-1089	136	11	revoked	revoke	VERB
eistud-1089	136	12	.	.	PUNCT
eistud-1089	137	1	this	this	PRON
eistud-1089	137	2	issn	issn	VERB
eistud-1089	137	3	1822–8402	1822–8402	NUM
eistud-1089	137	4	european	european	ADJ
eistud-1089	137	5	integration	integration	NOUN
eistud-1089	137	6	studies	study	NOUN
eistud-1089	137	7	.	.	PUNCT
eistud-1089	138	1	2011	2011	NUM
eistud-1089	138	2	.	.	PUNCT
eistud-1089	139	1	no	no	DET
eistud-1089	139	2	5	5	NUM
eistud-1089	139	3	144	144	NUM
eistud-1089	139	4	means	mean	VERB
eistud-1089	139	5	that	that	SCONJ
eistud-1089	139	6	monitoring	monitoring	NOUN
eistud-1089	139	7	provides	provide	VERB
eistud-1089	139	8	a	a	DET
eistud-1089	139	9	low	low	ADJ
eistud-1089	139	10	probability	probability	NOUN
eistud-1089	139	11	of	of	ADP
eistud-1089	139	12	victory	victory	NOUN
eistud-1089	139	13	in	in	ADP
eistud-1089	139	14	appeal	appeal	NOUN
eistud-1089	139	15	,	,	PUNCT
eistud-1089	139	16	it	it	PRON
eistud-1089	139	17	is	be	AUX
eistud-1089	139	18	pointless	pointless	ADJ
eistud-1089	139	19	to	to	PART
eistud-1089	139	20	reckon	reckon	VERB
eistud-1089	139	21	on	on	ADP
eistud-1089	139	22	it	it	PRON
eistud-1089	139	23	.	.	PUNCT
eistud-1089	140	1	conclusions	conclusion	NOUN
eistud-1089	140	2	in	in	ADP
eistud-1089	140	3	conclusion	conclusion	NOUN
eistud-1089	140	4	,	,	PUNCT
eistud-1089	140	5	several	several	ADJ
eistud-1089	140	6	overall	overall	ADJ
eistud-1089	140	7	conclusions	conclusion	NOUN
eistud-1089	140	8	can	can	AUX
eistud-1089	140	9	be	be	AUX
eistud-1089	140	10	made	make	VERB
eistud-1089	140	11	:	:	PUNCT
eistud-1089	140	12	•	•	NUM
eistud-1089	140	13	tax	tax	NOUN
eistud-1089	140	14	risks	risk	NOUN
eistud-1089	140	15	must	must	AUX
eistud-1089	140	16	be	be	AUX
eistud-1089	140	17	distinguished	distinguish	VERB
eistud-1089	140	18	within	within	ADP
eistud-1089	140	19	the	the	DET
eistud-1089	140	20	totality	totality	NOUN
eistud-1089	140	21	of	of	ADP
eistud-1089	140	22	entrepreneurial	entrepreneurial	ADJ
eistud-1089	140	23	risks	risk	NOUN
eistud-1089	140	24	(	(	PUNCT
eistud-1089	140	25	including	include	VERB
eistud-1089	140	26	financial	financial	ADJ
eistud-1089	140	27	risks	risk	NOUN
eistud-1089	140	28	)	)	PUNCT
eistud-1089	140	29	for	for	ADP
eistud-1089	140	30	the	the	DET
eistud-1089	140	31	benefit	benefit	NOUN
eistud-1089	140	32	of	of	ADP
eistud-1089	140	33	efficient	efficient	ADJ
eistud-1089	140	34	administration	administration	NOUN
eistud-1089	140	35	•	•	NOUN
eistud-1089	140	36	tax	tax	NOUN
eistud-1089	140	37	risks	risk	NOUN
eistud-1089	140	38	management	management	NOUN
eistud-1089	140	39	must	must	AUX
eistud-1089	140	40	be	be	AUX
eistud-1089	140	41	conducted	conduct	VERB
eistud-1089	140	42	in	in	ADP
eistud-1089	140	43	microand	microand	NOUN
eistud-1089	140	44	macroeconomics	macroeconomic	NOUN
eistud-1089	140	45	under	under	ADP
eistud-1089	140	46	the	the	DET
eistud-1089	140	47	conditions	condition	NOUN
eistud-1089	140	48	of	of	ADP
eistud-1089	140	49	uncertainty	uncertainty	NOUN
eistud-1089	140	50	and	and	CCONJ
eistud-1089	140	51	instability	instability	NOUN
eistud-1089	140	52	of	of	ADP
eistud-1089	140	53	the	the	DET
eistud-1089	140	54	tax	tax	NOUN
eistud-1089	140	55	legislation	legislation	NOUN
eistud-1089	140	56	•	•	NOUN
eistud-1089	140	57	at	at	ADP
eistud-1089	140	58	a	a	DET
eistud-1089	140	59	private	private	ADJ
eistud-1089	140	60	company	company	NOUN
eistud-1089	140	61	a	a	DET
eistud-1089	140	62	possibility	possibility	NOUN
eistud-1089	140	63	of	of	ADP
eistud-1089	140	64	calculation	calculation	NOUN
eistud-1089	140	65	of	of	ADP
eistud-1089	140	66	occurrence	occurrence	NOUN
eistud-1089	140	67	of	of	ADP
eistud-1089	140	68	tax	tax	NOUN
eistud-1089	140	69	risks	risk	NOUN
eistud-1089	140	70	exists	exist	VERB
eistud-1089	140	71	•	•	NOUN
eistud-1089	140	72	there	there	PRON
eistud-1089	140	73	is	be	VERB
eistud-1089	140	74	a	a	DET
eistud-1089	140	75	possibility	possibility	NOUN
eistud-1089	140	76	to	to	PART
eistud-1089	140	77	lower	lower	VERB
eistud-1089	140	78	the	the	DET
eistud-1089	140	79	tax	tax	NOUN
eistud-1089	140	80	risk	risk	NOUN
eistud-1089	140	81	in	in	ADP
eistud-1089	140	82	a	a	DET
eistud-1089	140	83	private	private	ADJ
eistud-1089	140	84	company	company	NOUN
eistud-1089	140	85	references	reference	VERB
eistud-1089	140	86	1	1	NUM
eistud-1089	140	87	.	.	PUNCT
eistud-1089	140	88	тепман	тепман	PROPN
eistud-1089	140	89	л.н	л.н	PROPN
eistud-1089	140	90	.	.	PUNCT
eistud-1089	141	1	«	«	PUNCT
eistud-1089	141	2	риски	риски	PROPN
eistud-1089	141	3	в	в	PROPN
eistud-1089	141	4	экономике	экономике	PROPN
eistud-1089	141	5	»	»	X
eistud-1089	141	6	.	.	PUNCT
eistud-1089	142	1	–	–	PUNCT
eistud-1089	142	2	москва	москва	NOUN
eistud-1089	142	3	:	:	PUNCT
eistud-1089	142	4	юнити	юнити	NOUN
eistud-1089	142	5	,	,	PUNCT
eistud-1089	142	6	2002	2002	NUM
eistud-1089	142	7	.	.	PUNCT
eistud-1089	143	1	-380с	-380с	NOUN
eistud-1089	143	2	.	.	PUNCT
eistud-1089	144	1	2	2	X
eistud-1089	144	2	.	.	X
eistud-1089	144	3	семенов	семенов	PROPN
eistud-1089	144	4	а.т	а.т	PROPN
eistud-1089	144	5	.	.	PROPN
eistud-1089	144	6	о	о	PROPN
eistud-1089	144	7	некоторых	некоторых	PROPN
eistud-1089	144	8	мерах	мерах	PROPN
eistud-1089	144	9	риска	риска	NOUN
eistud-1089	144	10	и	и	PROPN
eistud-1089	144	11	их	их	PROPN
eistud-1089	144	12	свойствах	свойствах	NOUN
eistud-1089	144	13	//	//	SYM
eistud-1089	144	14	экономика	экономика	PROPN
eistud-1089	144	15	,	,	PUNCT
eistud-1089	144	16	психология	психология	ADJ
eistud-1089	144	17	,	,	PUNCT
eistud-1089	144	18	бизнес	бизнес	NOUN
eistud-1089	144	19	.	.	PUNCT
eistud-1089	145	1	2004	2004	NUM
eistud-1089	145	2	.	.	PUNCT
eistud-1089	146	1	n	n	PRON
eistud-1089	146	2	5	5	NUM
eistud-1089	146	3	.	.	PUNCT
eistud-1089	147	1	с	с	PROPN
eistud-1089	147	2	.	.	PROPN
eistud-1089	147	3	155165	155165	NUM
eistud-1089	147	4	.	.	PUNCT
eistud-1089	148	1	3	3	X
eistud-1089	148	2	.	.	X
eistud-1089	148	3	а	а	PROPN
eistud-1089	148	4	.	.	PUNCT
eistud-1089	149	1	машарский	машарский	PROPN
eistud-1089	149	2	.	.	PUNCT
eistud-1089	150	1	финансовые	финансовые	PROPN
eistud-1089	150	2	риски	риски	PROPN
eistud-1089	150	3	.	.	PUNCT
eistud-1089	151	1	курс	курс	PROPN
eistud-1089	151	2	конспект	конспект	ADJ
eistud-1089	151	3	лекций	лекций	PROPN
eistud-1089	151	4	,	,	PUNCT
eistud-1089	151	5	рига	рига	NOUN
eistud-1089	151	6	:	:	PUNCT
eistud-1089	151	7	мба	мба	NOUN
eistud-1089	151	8	,	,	PUNCT
eistud-1089	151	9	2005	2005	NUM
eistud-1089	151	10	–	–	PUNCT
eistud-1089	151	11	100	100	NUM
eistud-1089	151	12	с	с	NOUN
eistud-1089	151	13	.	.	PUNCT
eistud-1089	151	14	;	;	PUNCT
eistud-1089	152	1	4	4	X
eistud-1089	152	2	.	.	X
eistud-1089	152	3	jaunzems	jaunzem	NOUN
eistud-1089	152	4	,	,	PUNCT
eistud-1089	152	5	e.	e.	PROPN
eistud-1089	152	6	vasermanis	vasermanis	PROPN
eistud-1089	152	7	.	.	PUNCT
eistud-1089	153	1	riska	riska	ADJ
eistud-1089	153	2	analīze	analīze	NOUN
eistud-1089	153	3	.	.	PUNCT
eistud-1089	154	1	kursa	kursa	PROPN
eistud-1089	154	2	materīali	materīali	PROPN
eistud-1089	154	3	.	.	PUNCT
eistud-1089	155	1	rīga	rīga	PROPN
eistud-1089	155	2	,	,	PUNCT
eistud-1089	155	3	eurofaculty	eurofaculty	NOUN
eistud-1089	155	4	,	,	PUNCT
eistud-1089	155	5	2001	2001	NUM
eistud-1089	155	6	–	–	PUNCT
eistud-1089	155	7	195	195	NUM
eistud-1089	155	8	lpp	lpp	NOUN
eistud-1089	155	9	;	;	PUNCT
eistud-1089	155	10	5	5	NUM
eistud-1089	155	11	.	.	X
eistud-1089	155	12	pоманов	pоманов	PROPN
eistud-1089	155	13	в.с	в.с	PROPN
eistud-1089	155	14	.	.	PROPN
eistud-1089	155	15	«	«	PUNCT
eistud-1089	155	16	понятие	понятие	ADJ
eistud-1089	155	17	рисков	рисков	NOUN
eistud-1089	155	18	и	и	PROPN
eistud-1089	155	19	их	их	PROPN
eistud-1089	155	20	классификация	классификация	NOUN
eistud-1089	155	21	»	»	PUNCT
eistud-1089	155	22	финансовый	финансовый	NOUN
eistud-1089	155	23	бизнес	бизнес	NOUN
eistud-1089	155	24	.	.	PUNCT
eistud-1089	156	1	2001	2001	NUM
eistud-1089	156	2	.	.	PUNCT
eistud-1089	157	1	№	№	ADP
eistud-1089	157	2	1	1	NUM
eistud-1089	157	3	.	.	PUNCT
eistud-1089	158	1	с	с	PROPN
eistud-1089	158	2	.	.	PROPN
eistud-1089	159	1	40	40	NUM
eistud-1089	159	2	-	-	SYM
eistud-1089	159	3	44	44	NUM
eistud-1089	159	4	.	.	PUNCT
eistud-1089	160	1	6	6	NUM
eistud-1089	160	2	.	.	PUNCT
eistud-1089	161	1	шапкин	шапкин	PROPN
eistud-1089	161	2	а.с	а.с	PROPN
eistud-1089	161	3	.	.	PROPN
eistud-1089	161	4	,	,	PUNCT
eistud-1089	161	5	шапкин	шапкин	PROPN
eistud-1089	161	6	в.а	в.а	PROPN
eistud-1089	161	7	,	,	PUNCT
eistud-1089	161	8	«	«	PUNCT
eistud-1089	161	9	экономические	экономические	PROPN
eistud-1089	161	10	и	и	PROPN
eistud-1089	161	11	финансовые	финансовые	NOUN
eistud-1089	161	12	риски	риски	NOUN
eistud-1089	161	13	.	.	PUNCT
eistud-1089	162	1	оценка	оценка	ADV
eistud-1089	162	2	,	,	PUNCT
eistud-1089	162	3	управление	управление	NOUN
eistud-1089	162	4	,	,	PUNCT
eistud-1089	162	5	портфель	портфель	PROPN
eistud-1089	162	6	инвестиций	инвестиций	PROPN
eistud-1089	162	7	.	.	PUNCT
eistud-1089	163	1	–	–	PUNCT
eistud-1089	163	2	7	7	NUM
eistud-1089	163	3	-	-	PUNCT
eistud-1089	163	4	е	е	NOUN
eistud-1089	163	5	изд	изд	NOUN
eistud-1089	163	6	.	.	PUNCT
eistud-1089	163	7	–	–	PUNCT
eistud-1089	164	1	м	м	X
eistud-1089	164	2	.	.	PUNCT
eistud-1089	164	3	:	:	PUNCT
eistud-1089	164	4	2009	2009	NUM
eistud-1089	164	5	–	–	PUNCT
eistud-1089	164	6	544	544	NUM
eistud-1089	164	7	с	с	NOUN
eistud-1089	164	8	.	.	PROPN
eistud-1089	165	1	7	7	X
eistud-1089	165	2	.	.	X
eistud-1089	165	3	а.с	а.с	PROPN
eistud-1089	165	4	.	.	PROPN
eistud-1089	165	5	шапкин	шапкин	PROPN
eistud-1089	165	6	,	,	PUNCT
eistud-1089	165	7	в.а	в.а	PROPN
eistud-1089	165	8	.	.	PROPN
eistud-1089	165	9	шапкин	шапкин	PROPN
eistud-1089	165	10	.	.	PUNCT
eistud-1089	166	1	теория	теория	NOUN
eistud-1089	166	2	рисков	рисков	PROPN
eistud-1089	166	3	и	и	PROPN
eistud-1089	166	4	моделирование	моделирование	PROPN
eistud-1089	166	5	рисковых	рисковых	PROPN
eistud-1089	166	6	ситуаций	ситуаций	PROPN
eistud-1089	166	7	.	.	PUNCT
eistud-1089	167	1	учебник	учебник	PROPN
eistud-1089	167	2	.	.	PUNCT
eistud-1089	167	3	–	–	PUNCT
eistud-1089	168	1	м	м	X
eistud-1089	168	2	.	.	PUNCT
eistud-1089	168	3	:	:	PUNCT
eistud-1089	169	1	дашков	дашков	PROPN
eistud-1089	169	2	и	и	PROPN
eistud-1089	169	3	ко	ко	PROPN
eistud-1089	169	4	,	,	PUNCT
eistud-1089	169	5	2005	2005	NUM
eistud-1089	169	6	–	–	PUNCT
eistud-1089	169	7	880	880	NUM
eistud-1089	169	8	с	с	NOUN
eistud-1089	169	9	.	.	PROPN
eistud-1089	169	10	8	8	X
eistud-1089	169	11	.	.	X
eistud-1089	169	12	generally	generally	ADV
eistud-1089	169	13	accepted	accept	VERB
eistud-1089	169	14	risk	risk	NOUN
eistud-1089	169	15	principles	principle	NOUN
eistud-1089	169	16	.	.	PUNCT
eistud-1089	170	1	–	–	PUNCT
eistud-1089	170	2	united	united	PROPN
eistud-1089	170	3	kindom	kindom	PROPN
eistud-1089	170	4	:	:	PUNCT
eistud-1089	170	5	cooper	cooper	PROPN
eistud-1089	170	6	and	and	CCONJ
eistud-1089	170	7	lybrand	lybrand	PROPN
eistud-1089	170	8	,	,	PUNCT
eistud-1089	170	9	2006	2006	NUM
eistud-1089	170	10	9	9	NUM
eistud-1089	170	11	.	.	PUNCT
eistud-1089	171	1	д	д	PROPN
eistud-1089	171	2	.	.	PROPN
eistud-1089	171	3	тихонов	тихонов	PROPN
eistud-1089	171	4	,	,	PUNCT
eistud-1089	171	5	л	л	PROPN
eistud-1089	171	6	.	.	PROPN
eistud-1089	171	7	липник	липник	PROPN
eistud-1089	171	8	.	.	PUNCT
eistud-1089	171	9	налоговое	налоговое	VERB
eistud-1089	171	10	планирование	планирование	PROPN
eistud-1089	171	11	и	и	PROPN
eistud-1089	171	12	минимизация	минимизация	PROPN
eistud-1089	171	13	налоговых	налоговых	PROPN
eistud-1089	171	14	рисков	рисков	PROPN
eistud-1089	171	15	.	.	PUNCT
eistud-1089	172	1	–	–	PUNCT
eistud-1089	172	2	м	м	X
eistud-1089	172	3	.	.	PUNCT
eistud-1089	172	4	:	:	PUNCT
eistud-1089	173	1	яльпина	яльпина	PROPN
eistud-1089	173	2	бизнес	бизнес	NOUN
eistud-1089	173	3	букс	букс	NOUN
eistud-1089	173	4	.	.	PUNCT
eistud-1089	174	1	2004	2004	NUM
eistud-1089	174	2	,	,	PUNCT
eistud-1089	174	3	253	253	NUM
eistud-1089	174	4	с	с	NOUN
eistud-1089	174	5	.	.	PUNCT
eistud-1089	174	6	;	;	PUNCT
eistud-1089	175	1	10	10	NUM
eistud-1089	175	2	.	.	PUNCT
eistud-1089	176	1	kārlis	kārlis	PROPN
eistud-1089	176	2	ketners	ketner	NOUN
eistud-1089	176	3	.	.	PUNCT
eistud-1089	177	1	nodokļu	nodokļu	VERB
eistud-1089	177	2	optimizācijas	optimizācijas	PROPN
eistud-1089	177	3	principi	principi	PROPN
eistud-1089	177	4	.	.	PUNCT
eistud-1089	178	1	rīga	rīga	NOUN
eistud-1089	178	2	:	:	PUNCT
eistud-1089	178	3	merkurījs	merkurījs	PROPN
eistud-1089	178	4	lat	lat	PROPN
eistud-1089	178	5	.	.	PROPN
eistud-1089	178	6	2008	2008	NUM
eistud-1089	178	7	–	–	PUNCT
eistud-1089	178	8	116	116	NUM
eistud-1089	178	9	lpp	lpp	NOUN
eistud-1089	178	10	.	.	PUNCT
eistud-1089	179	1	11	11	NUM
eistud-1089	179	2	.	.	PUNCT
eistud-1089	180	1	н.и	н.и	PROPN
eistud-1089	180	2	.	.	PROPN
eistud-1089	180	3	валенцова	валенцова	PROPN
eistud-1089	180	4	,	,	PUNCT
eistud-1089	180	5	о.и	о.и	PROPN
eistud-1089	180	6	.	.	PROPN
eistud-1089	180	7	лаврушин	лаврушин	PROPN
eistud-1089	180	8	,	,	PUNCT
eistud-1089	180	9	«	«	PUNCT
eistud-1089	180	10	банковские	банковские	NOUN
eistud-1089	180	11	риски	риски	PROPN
eistud-1089	180	12	»	»	X
eistud-1089	180	13	.	.	PUNCT
eistud-1089	181	1	–	–	PUNCT
eistud-1089	181	2	2	2	NUM
eistud-1089	181	3	-	-	PUNCT
eistud-1089	181	4	е	е	NOUN
eistud-1089	181	5	изд	изд	NOUN
eistud-1089	181	6	.	.	PUNCT
eistud-1089	181	7	–	–	PUNCT
eistud-1089	182	1	м	м	X
eistud-1089	182	2	.	.	PUNCT
eistud-1089	182	3	:	:	PUNCT
eistud-1089	182	4	2008	2008	NUM
eistud-1089	182	5	предпринимательства	предпринимательства	PROPN
eistud-1089	182	6	в	в	PROPN
eistud-1089	182	7	переходной	переходной	VERB
eistud-1089	182	8	экономике//	экономике//	NOUN
eistud-1089	182	9	экономист	экономист	ADJ
eistud-1089	182	10	2004	2004	NUM
eistud-1089	182	11	,	,	PUNCT
eistud-1089	182	12	№	№	NOUN
eistud-1089	182	13	1	1	NUM
eistud-1089	182	14	,	,	PUNCT
eistud-1089	182	15	с	с	PROPN
eistud-1089	182	16	.	.	PROPN
eistud-1089	182	17	77	77	NUM
eistud-1089	182	18	–	–	SYM
eistud-1089	182	19	8	8	NUM
eistud-1089	182	20	12	12	NUM
eistud-1089	182	21	.	.	PUNCT
eistud-1089	183	1	а.а	а.а	PROPN
eistud-1089	183	2	.	.	PROPN
eistud-1089	183	3	лобанов	лобанов	PROPN
eistud-1089	183	4	,	,	PUNCT
eistud-1089	183	5	а.в	а.в	PROPN
eistud-1089	183	6	.	.	PUNCT
eistud-1089	183	7	чугунов	чугунов	NOUN
eistud-1089	183	8	«	«	PUNCT
eistud-1089	183	9	энциклопедия	энциклопедия	PROPN
eistud-1089	183	10	финасового	финасового	NOUN
eistud-1089	183	11	риск	риск	NOUN
eistud-1089	183	12	-	-	PUNCT
eistud-1089	183	13	менеджмента	менеджмента	NOUN
eistud-1089	183	14	»	»	NOUN
eistud-1089	183	15	.	.	PUNCT
eistud-1089	184	1	альпина	альпина	PROPN
eistud-1089	184	2	паблишер	паблишер	NOUN
eistud-1089	184	3	2003	2003	NUM
eistud-1089	184	4	.	.	PUNCT
eistud-1089	185	1	13	13	NUM
eistud-1089	185	2	.	.	PUNCT
eistud-1089	186	1	е.в	е.в	PROPN
eistud-1089	186	2	.	.	PUNCT
eistud-1089	186	3	цветкова	цветкова	PROPN
eistud-1089	186	4	,	,	PUNCT
eistud-1089	186	5	и.о	и.о	PROPN
eistud-1089	186	6	.	.	PROPN
eistud-1089	186	7	арлюкова	арлюкова	PROPN
eistud-1089	186	8	.	.	PUNCT
eistud-1089	187	1	риски	риски	PROPN
eistud-1089	187	2	в	в	PROPN
eistud-1089	187	3	экономической	экономической	VERB
eistud-1089	187	4	деятельности	деятельности	PROPN
eistud-1089	187	5	.	.	PUNCT
eistud-1089	188	1	учебное	учебное	PROPN
eistud-1089	188	2	пособие	пособие	NOUN
eistud-1089	188	3	.	.	PUNCT
eistud-1089	189	1	санкт	санкт	NOUN
eistud-1089	189	2	–	–	PUNCT
eistud-1089	189	3	петербург	петербург	NOUN
eistud-1089	189	4	:	:	PUNCT
eistud-1089	189	5	ивесеп	ивесеп	ADJ
eistud-1089	189	6	,	,	PUNCT
eistud-1089	189	7	2002	2002	NUM
eistud-1089	189	8	.	.	PUNCT
eistud-1089	190	1	–	–	PUNCT
eistud-1089	190	2	64	64	NUM
eistud-1089	190	3	с	с	NOUN
eistud-1089	190	4	.	.	PUNCT
eistud-1089	190	5	;	;	PUNCT
eistud-1089	190	6	14	14	NUM
eistud-1089	190	7	филин	филин	NOUN
eistud-1089	190	8	с.а	с.а	PROPN
eistud-1089	190	9	.	.	PUNCT
eistud-1089	190	10	«	«	PUNCT
eistud-1089	190	11	финансовый	финансовый	NOUN
eistud-1089	190	12	риск	риск	NOUN
eistud-1089	190	13	и	и	PROPN
eistud-1089	190	14	его	его	PROPN
eistud-1089	190	15	составляющие	составляющие	PROPN
eistud-1089	190	16	для	для	PROPN
eistud-1089	190	17	обеспечения	обеспечения	ADJ
eistud-1089	190	18	процесса	процесса	PROPN
eistud-1089	190	19	оценки	оценки	PROPN
eistud-1089	190	20	и	и	PROPN
eistud-1089	190	21	эффективного	эффективного	X
eistud-1089	190	22	управления	управления	NOUN
eistud-1089	190	23	финансовыми	финансовыми	VERB
eistud-1089	190	24	рисками	рисками	PROPN
eistud-1089	190	25	при	при	PROPN
eistud-1089	190	26	принятии	принятии	PROPN
eistud-1089	190	27	финансовых	финансовых	PROPN
eistud-1089	190	28	управленческих	управленческих	PROPN
eistud-1089	190	29	решений	решений	PROPN
eistud-1089	190	30	»	»	X
eistud-1089	190	31	.	.	PUNCT
eistud-1089	191	1	финансы	финансы	PROPN
eistud-1089	191	2	и	и	PROPN
eistud-1089	191	3	кредит	кредит	PROPN
eistud-1089	191	4	.	.	PUNCT
eistud-1089	192	1	2002	2002	NUM
eistud-1089	192	2	.	.	PUNCT
eistud-1089	193	1	№	№	ADP
eistud-1089	193	2	3	3	NUM
eistud-1089	193	3	с.21	с.21	PROPN
eistud-1089	193	4	-	-	PUNCT
eistud-1089	193	5	23	23	NUM
eistud-1089	193	6	;	;	PUNCT
eistud-1089	193	7	№	№	DET
eistud-1089	193	8	4	4	NUM
eistud-1089	193	9	с.9	с.9	NOUN
eistud-1089	193	10	-	-	SYM
eistud-1089	193	11	23	23	NUM
eistud-1089	193	12	15	15	NUM
eistud-1089	193	13	.	.	PUNCT
eistud-1089	194	1	dnb	dnb	PROPN
eistud-1089	194	2	nord	nord	PROPN
eistud-1089	194	3	latvijas	latvijas	PROPN
eistud-1089	194	4	barometrs	barometrs	PROPN
eistud-1089	194	5	”	"	PUNCT
eistud-1089	194	6	.	.	PUNCT
eistud-1089	195	1	no	no	DET
eistud-1089	195	2	33	33	NUM
eistud-1089	195	3	,	,	PUNCT
eistud-1089	195	4	2011	2011	NUM
eistud-1089	195	5	,	,	PUNCT
eistud-1089	195	6	topic	topic	NOUN
eistud-1089	195	7	of	of	ADP
eistud-1089	195	8	the	the	DET
eistud-1089	195	9	issue	issue	NOUN
eistud-1089	195	10	–	–	PUNCT
eistud-1089	195	11	taxation	taxation	NOUN
eistud-1089	195	12	,	,	PUNCT
eistud-1089	195	13	p.p	p.p	PROPN
eistud-1089	195	14	.	.	PROPN
eistud-1089	195	15	11	11	NUM
eistud-1089	195	16	http://www.dnbnord	http://www.dnbnord	NOUN
eistud-1089	195	17	.	.	PUNCT
eistud-1089	196	1	lv	lv	PROPN
eistud-1089	196	2	/	/	SYM
eistud-1089	196	3	download	download	NOUN
eistud-1089	196	4	/	/	SYM
eistud-1089	196	5	ekspertu_viedokli	ekspertu_viedokli	ADJ
eistud-1089	196	6	/	/	SYM
eistud-1089	196	7	dnb	dnb	PROPN
eistud-1089	196	8	-	-	PUNCT
eistud-1089	196	9	nord	nord	ADJ
eistud-1089	196	10	-	-	PUNCT
eistud-1089	196	11	latvijasbarometrs	latvijasbarometrs	ADJ
eistud-1089	196	12	-	-	PUNCT
eistud-1089	196	13	petijums	petijum	NOUN
eistud-1089	196	14	-	-	PUNCT
eistud-1089	196	15	nr33%20%284%29.pdf	nr33%20%284%29.pdf	NUM
eistud-1089	196	16	16	16	NUM
eistud-1089	196	17	.	.	PUNCT
eistud-1089	197	1	lr	lr	PROPN
eistud-1089	197	2	likums	likum	NOUN
eistud-1089	197	3	«	«	PUNCT
eistud-1089	197	4	par	par	PROPN
eistud-1089	197	5	nodokļiem	nodokļiem	PROPN
eistud-1089	197	6	un	un	PROPN
eistud-1089	197	7	nodēvām	nodēvām	PROPN
eistud-1089	197	8	»	»	PART
eistud-1089	197	9	32	32	NUM
eistud-1089	197	10	34	34	NUM
eistud-1089	197	11	panti	panti	NOUN
eistud-1089	197	12	.	.	PUNCT
eistud-1089	198	1	http://www.likumi.lv	http://www.likumi.lv	PROPN
eistud-1089	198	2	17	17	NUM
eistud-1089	198	3	.	.	PUNCT
eistud-1089	199	1	clarifications	clarification	NOUN
eistud-1089	199	2	to	to	ADP
eistud-1089	199	3	the	the	DET
eistud-1089	199	4	lr	lr	PROPN
eistud-1089	199	5	law	law	NOUN
eistud-1089	199	6	on	on	ADP
eistud-1089	199	7	the	the	DET
eistud-1089	199	8	national	national	ADJ
eistud-1089	199	9	budget	budget	NOUN
eistud-1089	199	10	for	for	ADP
eistud-1089	199	11	the	the	DET
eistud-1089	199	12	year	year	NOUN
eistud-1089	199	13	2011	2011	NUM
eistud-1089	199	14	;	;	PUNCT
eistud-1089	199	15	chapter	chapter	NOUN
eistud-1089	199	16	1	1	NUM
eistud-1089	199	17	.	.	PUNCT
eistud-1089	199	18	description	description	NOUN
eistud-1089	199	19	of	of	ADP
eistud-1089	199	20	macroeconomic	macroeconomic	ADJ
eistud-1089	199	21	strategies	strategy	NOUN
eistud-1089	199	22	:	:	PUNCT
eistud-1089	199	23	http://www.fm.gov.lv/	http://www.fm.gov.lv/	NOUN
eistud-1089	199	24	faili	faili	NOUN
eistud-1089	199	25	/	/	SYM
eistud-1089	199	26	struktura/	struktura/	NUM
eistud-1089	199	27	2011	2011	NUM
eistud-1089	199	28	,	,	PUNCT
eistud-1089	199	29	p.p	p.p	PROPN
eistud-1089	199	30	.	.	PROPN
eistud-1089	199	31	17	17	NUM
eistud-1089	199	32	.	.	X
eistud-1089	199	33	18	18	NUM
eistud-1089	199	34	.	.	PUNCT
eistud-1089	200	1	kārlis	kārlis	PROPN
eistud-1089	200	2	ketners	ketner	NOUN
eistud-1089	200	3	.	.	PUNCT
eistud-1089	201	1	nodokļu	nodokļu	PROPN
eistud-1089	201	2	plānošana	plānošana	PROPN
eistud-1089	201	3	.	.	PUNCT
eistud-1089	202	1	rīga	rīga	PROPN
eistud-1089	202	2	:	:	PUNCT
eistud-1089	202	3	rtu	rtu	PROPN
eistud-1089	202	4	.	.	PROPN
eistud-1089	202	5	2007	2007	NUM
eistud-1089	202	6	–	–	PUNCT
eistud-1089	202	7	113	113	NUM
eistud-1089	202	8	lpp	lpp	NOUN
eistud-1089	202	9	.	.	PUNCT
eistud-1089	203	1	19	19	NUM
eistud-1089	203	2	.	.	PUNCT
eistud-1089	203	3	lr	lr	PROPN
eistud-1089	203	4	likums	likum	NOUN
eistud-1089	203	5	«	«	PUNCT
eistud-1089	203	6	par	par	PROPN
eistud-1089	203	7	nodokļiem	nodokļiem	PROPN
eistud-1089	203	8	un	un	PROPN
eistud-1089	203	9	nodēvām	nodēvām	PROPN
eistud-1089	203	10	»	»	PUNCT
eistud-1089	203	11	41	41	NUM
eistud-1089	203	12	.	.	PUNCT
eistud-1089	204	1	pants	pant	VERB
eistud-1089	204	2	http://www.likumi.lv	http://www.likumi.lv	PROPN
eistud-1089	204	3	20	20	NUM
eistud-1089	204	4	.	.	PUNCT
eistud-1089	205	1	а.якобсон	а.якобсон	NOUN
eistud-1089	205	2	–	–	PUNCT
eistud-1089	205	3	педаева	педаева	NOUN
eistud-1089	205	4	.	.	PUNCT
eistud-1089	206	1	налоговые	налоговые	PROPN
eistud-1089	206	2	риски	риски	PROPN
eistud-1089	206	3	при	при	PROPN
eistud-1089	206	4	применении	применении	VERB
eistud-1089	206	5	нормативных	нормативных	PROPN
eistud-1089	206	6	актов	актов	NOUN
eistud-1089	206	7	по	по	PROPN
eistud-1089	206	8	подоходному	подоходному	NOUN
eistud-1089	206	9	налогу	налогу	NOUN
eistud-1089	206	10	с	с	PROPN
eistud-1089	206	11	предприятий	предприятий	NOUN
eistud-1089	206	12	:	:	PUNCT
eistud-1089	206	13	методы	методы	X
eistud-1089	206	14	оценки	оценки	ADP
eistud-1089	206	15	и	и	PROPN
eistud-1089	206	16	пути	пути	NOUN
eistud-1089	206	17	снижения	снижения	NOUN
eistud-1089	206	18	.	.	PUNCT
eistud-1089	207	1	калининград	калининград	PROPN
eistud-1089	207	2	.	.	PUNCT
eistud-1089	208	1	,	,	PUNCT
eistud-1089	208	2	2006	2006	NUM
eistud-1089	208	3	г	г	NOUN
eistud-1089	208	4	.	.	PUNCT
eistud-1089	209	1	с	с	PROPN
eistud-1089	209	2	.	.	PROPN
eistud-1089	209	3	98	98	NUM
eistud-1089	209	4	21	21	NUM
eistud-1089	209	5	.	.	PUNCT
eistud-1089	210	1	в.м	в.м	PROPN
eistud-1089	210	2	.	.	PROPN
eistud-1089	210	3	попов	попов	PROPN
eistud-1089	210	4	финансовый	финансовый	PROPN
eistud-1089	210	5	бизнес	бизнес	NOUN
eistud-1089	210	6	–	–	PUNCT
eistud-1089	210	7	план	план	ADV
eistud-1089	210	8	.	.	PUNCT
eistud-1089	211	1	–	–	PUNCT
eistud-1089	211	2	м	м	X
eistud-1089	211	3	.	.	PUNCT
eistud-1089	211	4	:	:	PUNCT
eistud-1089	211	5	финансы	финансы	VERB
eistud-1089	211	6	и	и	PROPN
eistud-1089	211	7	статистика	статистика	ADJ
eistud-1089	211	8	,	,	PUNCT
eistud-1089	211	9	2000	2000	NUM
eistud-1089	211	10	г	г	NOUN
eistud-1089	211	11	.	.	PUNCT
eistud-1089	212	1	с	с	PROPN
eistud-1089	212	2	.	.	PROPN
eistud-1089	212	3	198	198	NUM
eistud-1089	212	4	22	22	NUM
eistud-1089	212	5	.	.	PUNCT
eistud-1089	213	1	nodokļu	nodokļu	VERB
eistud-1089	213	2	maksātāju	maksātāju	PROPN
eistud-1089	213	3	-	-	PUNCT
eistud-1089	213	4	juridisko	juridisko	PROPN
eistud-1089	213	5	personu	personu	NOUN
eistud-1089	213	6	skaits	skait	NOUN
eistud-1089	213	7	un	un	PROPN
eistud-1089	213	8	nodokļu	nodokļu	VERB
eistud-1089	213	9	kontroles	kontroles	PROPN
eistud-1089	213	10	pasākumu	pasākumu	PROPN
eistud-1089	213	11	rezultāti	rezultāti	VERB
eistud-1089	213	12	uz	uz	PROPN
eistud-1089	213	13	01.01.2011	01.01.2011	PROPN
eistud-1089	213	14	:	:	PUNCT
eistud-1089	213	15	//	//	NUM
eistud-1089	214	1	http://	http://	PROPN
eistud-1089	214	2	www.vid.gov.lv/default.aspx?tabid=11&id=401&hl=1	www.vid.gov.lv/default.aspx?tabid=11&id=401&hl=1	NOUN
eistud-1089	214	3	the	the	DET
eistud-1089	214	4	article	article	NOUN
eistud-1089	214	5	has	have	AUX
eistud-1089	214	6	been	be	AUX
eistud-1089	214	7	reviewed	review	VERB
eistud-1089	214	8	.	.	PUNCT
eistud-1089	215	1	received	receive	VERB
eistud-1089	215	2	in	in	ADP
eistud-1089	215	3	april	april	PROPN
eistud-1089	215	4	,	,	PUNCT
eistud-1089	215	5	2011	2011	NUM
eistud-1089	215	6	;	;	PUNCT
eistud-1089	215	7	accepted	accept	VERB
eistud-1089	215	8	in	in	ADP
eistud-1089	215	9	june	june	PROPN
eistud-1089	215	10	,	,	PUNCT
eistud-1089	215	11	2011	2011	NUM
eistud-1089	215	12	.	.	PUNCT