id	sid	tid	token	lemma	pos
eistud-25691	1	1	85	85	NUM
eistud-25691	1	2	issn	issn	PROPN
eistud-25691	1	3	1822	1822	NUM
eistud-25691	1	4	–	–	PUNCT
eistud-25691	1	5	8402	8402	NUM
eistud-25691	1	6	european	european	ADJ
eistud-25691	1	7	integration	integration	NOUN
eistud-25691	1	8	studies	study	NOUN
eistud-25691	1	9	.	.	PUNCT
eistud-25691	2	1	2010	2010	NUM
eistud-25691	2	2	.	.	PUNCT
eistud-25691	3	1	no	no	DET
eistud-25691	3	2	4	4	NUM
eistud-25691	3	3	value	value	NOUN
eistud-25691	3	4	added	add	VERB
eistud-25691	3	5	tax	tax	NOUN
eistud-25691	3	6	(	(	PUNCT
eistud-25691	3	7	vat	vat	NOUN
eistud-25691	3	8	)	)	PUNCT
eistud-25691	3	9	affection	affection	NOUN
eistud-25691	3	10	to	to	ADP
eistud-25691	3	11	the	the	DET
eistud-25691	3	12	lithuanian	lithuanian	ADJ
eistud-25691	3	13	economic	economic	ADJ
eistud-25691	3	14	competitiveness	competitiveness	NOUN
eistud-25691	3	15	.	.	PUNCT
eistud-25691	4	1	it	it	PRON
eistud-25691	4	2	’s	’	VERB
eistud-25691	4	3	application	application	NOUN
eistud-25691	4	4	in	in	ADP
eistud-25691	4	5	the	the	DET
eistud-25691	4	6	food	food	NOUN
eistud-25691	4	7	sector	sector	NOUN
eistud-25691	4	8	valentinas	valentinas	PROPN
eistud-25691	4	9	dubinas1	dubinas1	PROPN
eistud-25691	4	10	,	,	PUNCT
eistud-25691	4	11	albertas	alberta	NOUN
eistud-25691	4	12	gapšys2	gapšys2	VERB
eistud-25691	4	13	vilnius	vilnius	PROPN
eistud-25691	4	14	gediminas	gediminas	PROPN
eistud-25691	4	15	technical	technical	PROPN
eistud-25691	4	16	university1	university1	PROPN
eistud-25691	4	17	,	,	PUNCT
eistud-25691	4	18	lithuanian	lithuanian	PROPN
eistud-25691	4	19	institute	institute	PROPN
eistud-25691	4	20	of	of	ADP
eistud-25691	4	21	agrarian	agrarian	ADJ
eistud-25691	4	22	economics2	economics2	ADJ
eistud-25691	4	23	abstract	abstract	ADJ
eistud-25691	4	24	vat	vat	NOUN
eistud-25691	4	25	is	be	AUX
eistud-25691	4	26	an	an	DET
eistud-25691	4	27	indirect	indirect	ADJ
eistud-25691	4	28	tax	tax	NOUN
eistud-25691	4	29	paid	pay	VERB
eistud-25691	4	30	by	by	ADP
eistud-25691	4	31	the	the	DET
eistud-25691	4	32	subscriber	subscriber	NOUN
eistud-25691	4	33	in	in	ADP
eistud-25691	4	34	accordance	accordance	NOUN
eistud-25691	4	35	with	with	ADP
eistud-25691	4	36	the	the	DET
eistud-25691	4	37	purchase	purchase	NOUN
eistud-25691	4	38	the	the	DET
eistud-25691	4	39	sales	sale	NOUN
eistud-25691	4	40	net	net	NOUN
eistud-25691	4	41	.	.	PUNCT
eistud-25691	5	1	in	in	ADP
eistud-25691	5	2	the	the	DET
eistud-25691	5	3	european	european	PROPN
eistud-25691	5	4	union	union	PROPN
eistud-25691	5	5	the	the	DET
eistud-25691	5	6	vat	vat	NOUN
eistud-25691	5	7	system	system	NOUN
eistud-25691	5	8	is	be	AUX
eistud-25691	5	9	strictly	strictly	ADV
eistud-25691	5	10	regulated	regulate	VERB
eistud-25691	5	11	,	,	PUNCT
eistud-25691	5	12	because	because	SCONJ
eistud-25691	5	13	this	this	DET
eistud-25691	5	14	tax	tax	NOUN
eistud-25691	5	15	has	have	VERB
eistud-25691	5	16	a	a	DET
eistud-25691	5	17	significant	significant	ADJ
eistud-25691	5	18	influence	influence	NOUN
eistud-25691	5	19	over	over	ADP
eistud-25691	5	20	the	the	DET
eistud-25691	5	21	development	development	NOUN
eistud-25691	5	22	of	of	ADP
eistud-25691	5	23	the	the	DET
eistud-25691	5	24	eu	eu	PROPN
eistud-25691	5	25	’s	’s	PART
eistud-25691	5	26	single	single	ADJ
eistud-25691	5	27	market	market	NOUN
eistud-25691	5	28	and	and	CCONJ
eistud-25691	5	29	production	production	NOUN
eistud-25691	5	30	by	by	ADP
eistud-25691	5	31	ensuring	ensure	VERB
eistud-25691	5	32	adequate	adequate	ADJ
eistud-25691	5	33	competitiveness	competitiveness	NOUN
eistud-25691	5	34	.	.	PUNCT
eistud-25691	6	1	the	the	DET
eistud-25691	6	2	main	main	ADJ
eistud-25691	6	3	document	document	NOUN
eistud-25691	6	4	regulating	regulate	VERB
eistud-25691	6	5	the	the	DET
eistud-25691	6	6	sale	sale	NOUN
eistud-25691	6	7	of	of	ADP
eistud-25691	6	8	production	production	NOUN
eistud-25691	6	9	,	,	PUNCT
eistud-25691	6	10	including	include	VERB
eistud-25691	6	11	agricultural	agricultural	ADJ
eistud-25691	6	12	and	and	CCONJ
eistud-25691	6	13	food	food	NOUN
eistud-25691	6	14	products	product	NOUN
eistud-25691	6	15	,	,	PUNCT
eistud-25691	6	16	the	the	DET
eistud-25691	6	17	vat	vat	NOUN
eistud-25691	6	18	regime	regime	NOUN
eistud-25691	6	19	across	across	ADP
eistud-25691	6	20	the	the	DET
eistud-25691	6	21	eu	eu	PROPN
eistud-25691	6	22	is	be	AUX
eistud-25691	6	23	2006	2006	NUM
eistud-25691	6	24	,	,	PUNCT
eistud-25691	6	25	dated	date	VERB
eistud-25691	6	26	28	28	NUM
eistud-25691	6	27	november	november	PROPN
eistud-25691	6	28	the	the	DET
eistud-25691	6	29	european	european	PROPN
eistud-25691	6	30	council	council	PROPN
eistud-25691	6	31	directive	directive	NOUN
eistud-25691	6	32	2006/112	2006/112	PROPN
eistud-25691	6	33	/	/	SYM
eistud-25691	6	34	eb	eb	PROPN
eistud-25691	6	35	on	on	ADP
eistud-25691	6	36	the	the	DET
eistud-25691	6	37	common	common	ADJ
eistud-25691	6	38	value	value	NOUN
eistud-25691	6	39	added	add	VERB
eistud-25691	6	40	tax	tax	NOUN
eistud-25691	6	41	system	system	NOUN
eistud-25691	6	42	.	.	PUNCT
eistud-25691	7	1	this	this	DET
eistud-25691	7	2	directive	directive	NOUN
eistud-25691	7	3	regulates	regulate	VERB
eistud-25691	7	4	practically	practically	ADV
eistud-25691	7	5	all	all	DET
eistud-25691	7	6	aspects	aspect	NOUN
eistud-25691	7	7	of	of	ADP
eistud-25691	7	8	the	the	DET
eistud-25691	7	9	application	application	NOUN
eistud-25691	7	10	of	of	ADP
eistud-25691	7	11	vat	vat	NOUN
eistud-25691	7	12	.	.	PUNCT
eistud-25691	8	1	in	in	ADP
eistud-25691	8	2	addition	addition	NOUN
eistud-25691	8	3	to	to	ADP
eistud-25691	8	4	this	this	DET
eistud-25691	8	5	threshold	threshold	NOUN
eistud-25691	8	6	,	,	PUNCT
eistud-25691	8	7	there	there	PRON
eistud-25691	8	8	are	be	VERB
eistud-25691	8	9	still	still	ADV
eistud-25691	8	10	some	some	PRON
eistud-25691	8	11	of	of	ADP
eistud-25691	8	12	the	the	DET
eistud-25691	8	13	european	european	PROPN
eistud-25691	8	14	council	council	PROPN
eistud-25691	8	15	and	and	CCONJ
eistud-25691	8	16	european	european	PROPN
eistud-25691	8	17	commission	commission	PROPN
eistud-25691	8	18	directives	directive	NOUN
eistud-25691	8	19	on	on	ADP
eistud-25691	8	20	the	the	DET
eistud-25691	8	21	specific	specific	ADJ
eistud-25691	8	22	application	application	NOUN
eistud-25691	8	23	of	of	ADP
eistud-25691	8	24	vat	vat	NOUN
eistud-25691	8	25	to	to	ADP
eistud-25691	8	26	the	the	DET
eistud-25691	8	27	hearings	hearing	NOUN
eistud-25691	8	28	.	.	PUNCT
eistud-25691	9	1	lithuania	lithuania	PROPN
eistud-25691	9	2	vat	vat	PROPN
eistud-25691	9	3	introduced	introduce	VERB
eistud-25691	9	4	in	in	ADP
eistud-25691	9	5	1994	1994	NUM
eistud-25691	9	6	,	,	PUNCT
eistud-25691	9	7	at	at	ADP
eistud-25691	9	8	1	1	NUM
eistud-25691	9	9	day	day	NOUN
eistud-25691	9	10	,	,	PUNCT
eistud-25691	9	11	entry	entry	NOUN
eistud-25691	9	12	into	into	ADP
eistud-25691	9	13	force	force	NOUN
eistud-25691	9	14	of	of	ADP
eistud-25691	9	15	the	the	DET
eistud-25691	9	16	republic	republic	NOUN
eistud-25691	9	17	of	of	ADP
eistud-25691	9	18	lithuania	lithuania	PROPN
eistud-25691	9	19	law	law	PROPN
eistud-25691	9	20	on	on	ADP
eistud-25691	9	21	value	value	NOUN
eistud-25691	9	22	added	add	VERB
eistud-25691	9	23	tax	tax	NOUN
eistud-25691	9	24	nr	nr	PROPN
eistud-25691	9	25	.	.	PUNCT
eistud-25691	10	1	i	i	PRON
eistud-25691	10	2	3455	3455	NUM
eistud-25691	10	3	which	which	PRON
eistud-25691	10	4	operated	operate	VERB
eistud-25691	10	5	until	until	ADP
eistud-25691	10	6	2002	2002	NUM
eistud-25691	10	7	30	30	NUM
eistud-25691	10	8	june	june	NOUN
eistud-25691	10	9	.	.	PUNCT
eistud-25691	11	1	since	since	SCONJ
eistud-25691	11	2	2002	2002	NUM
eistud-25691	11	3	,	,	PUNCT
eistud-25691	11	4	entered	enter	VERB
eistud-25691	11	5	into	into	ADP
eistud-25691	11	6	force	force	NOUN
eistud-25691	11	7	on	on	ADP
eistud-25691	11	8	1	1	NUM
eistud-25691	11	9	july	july	PROPN
eistud-25691	11	10	the	the	DET
eistud-25691	11	11	new	new	ADJ
eistud-25691	11	12	version	version	NOUN
eistud-25691	11	13	of	of	ADP
eistud-25691	11	14	the	the	DET
eistud-25691	11	15	vat	vat	NOUN
eistud-25691	11	16	act	act	NOUN
eistud-25691	11	17	.	.	PUNCT
eistud-25691	12	1	latest	late	ADJ
eistud-25691	12	2	version	version	NOUN
eistud-25691	12	3	of	of	ADP
eistud-25691	12	4	the	the	DET
eistud-25691	12	5	law	law	NOUN
eistud-25691	12	6	2008	2008	NUM
eistud-25691	12	7	of	of	ADP
eistud-25691	12	8	december	december	PROPN
eistud-25691	12	9	18	18	NUM
eistud-25691	12	10	and	and	CCONJ
eistud-25691	12	11	23	23	NUM
eistud-25691	12	12	days	day	NOUN
eistud-25691	12	13	of	of	ADP
eistud-25691	12	14	the	the	DET
eistud-25691	12	15	year	year	NOUN
eistud-25691	12	16	2009	2009	NUM
eistud-25691	12	17	,	,	PUNCT
eistud-25691	12	18	june	june	PROPN
eistud-25691	12	19	26	26	NUM
eistud-25691	12	20	at	at	ADP
eistud-25691	12	21	substantially	substantially	ADV
eistud-25691	12	22	changed	change	VERB
eistud-25691	12	23	the	the	DET
eistud-25691	12	24	standard	standard	ADJ
eistud-25691	12	25	vat	vat	NOUN
eistud-25691	12	26	rate	rate	NOUN
eistud-25691	12	27	and	and	CCONJ
eistud-25691	12	28	abolished	abolish	VERB
eistud-25691	12	29	the	the	DET
eistud-25691	12	30	former	former	ADJ
eistud-25691	12	31	vat	vat	NOUN
eistud-25691	12	32	exemptions	exemption	NOUN
eistud-25691	12	33	.	.	PUNCT
eistud-25691	13	1	eu	eu	PROPN
eistud-25691	13	2	single	single	ADJ
eistud-25691	13	3	market	market	NOUN
eistud-25691	13	4	,	,	PUNCT
eistud-25691	13	5	with	with	ADP
eistud-25691	13	6	free	free	ADJ
eistud-25691	13	7	movement	movement	NOUN
eistud-25691	13	8	of	of	ADP
eistud-25691	13	9	goods	good	NOUN
eistud-25691	13	10	,	,	PUNCT
eistud-25691	13	11	the	the	DET
eistud-25691	13	12	flat	flat	ADJ
eistud-25691	13	13	agricultural	agricultural	ADJ
eistud-25691	13	14	commodity	commodity	NOUN
eistud-25691	13	15	prices	price	NOUN
eistud-25691	13	16	,	,	PUNCT
eistud-25691	13	17	the	the	DET
eistud-25691	13	18	growing	grow	VERB
eistud-25691	13	19	influence	influence	NOUN
eistud-25691	13	20	of	of	ADP
eistud-25691	13	21	neighbouring	neighbouring	ADJ
eistud-25691	13	22	countries	country	NOUN
eistud-25691	13	23	have	have	VERB
eistud-25691	13	24	a	a	DET
eistud-25691	13	25	comparative	comparative	ADJ
eistud-25691	13	26	advantage	advantage	NOUN
eistud-25691	13	27	.	.	PUNCT
eistud-25691	14	1	realizable	realizable	ADJ
eistud-25691	14	2	at	at	ADP
eistud-25691	14	3	the	the	DET
eistud-25691	14	4	same	same	ADJ
eistud-25691	14	5	price	price	NOUN
eistud-25691	14	6	,	,	PUNCT
eistud-25691	14	7	indirectly	indirectly	ADV
eistud-25691	14	8	,	,	PUNCT
eistud-25691	14	9	the	the	DET
eistud-25691	14	10	polish	polish	ADJ
eistud-25691	14	11	producers	producer	NOUN
eistud-25691	14	12	processors	processor	VERB
eistud-25691	14	13	a	a	DET
eistud-25691	14	14	competitive	competitive	ADJ
eistud-25691	14	15	advantage	advantage	NOUN
eistud-25691	14	16	on	on	ADP
eistud-25691	14	17	reduced	reduce	VERB
eistud-25691	14	18	vat	vat	NOUN
eistud-25691	14	19	rates	rate	NOUN
eistud-25691	14	20	as	as	SCONJ
eistud-25691	14	21	compared	compare	VERB
eistud-25691	14	22	to	to	ADP
eistud-25691	14	23	lithuania	lithuania	PROPN
eistud-25691	14	24	the	the	DET
eistud-25691	14	25	producers	producer	NOUN
eistud-25691	14	26	,	,	PUNCT
eistud-25691	14	27	processors	processor	NOUN
eistud-25691	14	28	.	.	PUNCT
eistud-25691	15	1	in	in	ADP
eistud-25691	15	2	addition	addition	NOUN
eistud-25691	15	3	,	,	PUNCT
eistud-25691	15	4	the	the	DET
eistud-25691	15	5	zloty	zloty	NOUN
eistud-25691	15	6	exchange	exchange	NOUN
eistud-25691	15	7	rate	rate	NOUN
eistud-25691	15	8	fall	fall	NOUN
eistud-25691	15	9	in	in	ADP
eistud-25691	15	10	a	a	DET
eistud-25691	15	11	competitive	competitive	ADJ
eistud-25691	15	12	advantage	advantage	NOUN
eistud-25691	15	13	over	over	ADP
eistud-25691	15	14	lithuanian	lithuanian	ADJ
eistud-25691	15	15	food	food	NOUN
eistud-25691	15	16	products	product	NOUN
eistud-25691	15	17	has	have	AUX
eistud-25691	15	18	increased	increase	VERB
eistud-25691	15	19	(	(	PUNCT
eistud-25691	15	20	example	example	NOUN
eistud-25691	15	21	:	:	PUNCT
eistud-25691	15	22	the	the	DET
eistud-25691	15	23	price	price	NOUN
eistud-25691	15	24	100lt	100lt	NOUN
eistud-25691	15	25	/	/	SYM
eistud-25691	15	26	kg	kg	PROPN
eistud-25691	15	27	,	,	PUNCT
eistud-25691	15	28	lithuanian	lithuanian	ADJ
eistud-25691	15	29	producer	producer	NOUN
eistud-25691	15	30	processor	processor	NOUN
eistud-25691	15	31	,	,	PUNCT
eistud-25691	15	32	realized	realize	VERB
eistud-25691	15	33	the	the	DET
eistud-25691	15	34	product	product	NOUN
eistud-25691	15	35	remains	remain	VERB
eistud-25691	15	36	69lt	69lt	ADJ
eistud-25691	15	37	/	/	SYM
eistud-25691	15	38	kg	kg	NOUN
eistud-25691	15	39	,	,	PUNCT
eistud-25691	15	40	while	while	SCONJ
eistud-25691	15	41	poland	poland	PROPN
eistud-25691	15	42	100lt	100lt	PROPN
eistud-25691	15	43	/	/	SYM
eistud-25691	15	44	kg	kg	PROPN
eistud-25691	15	45	,	,	PUNCT
eistud-25691	15	46	it	it	PRON
eistud-25691	15	47	is	be	AUX
eistud-25691	15	48	more	more	ADJ
eistud-25691	15	49	45proc	45proc	NUM
eistud-25691	15	50	)	)	PUNCT
eistud-25691	15	51	.	.	PUNCT
eistud-25691	16	1	the	the	DET
eistud-25691	16	2	5	5	NUM
eistud-25691	16	3	or	or	CCONJ
eistud-25691	16	4	9	9	NUM
eistud-25691	16	5	per	per	NOUN
eistud-25691	16	6	cent	cent	NOUN
eistud-25691	16	7	rate	rate	NOUN
eistud-25691	16	8	of	of	ADP
eistud-25691	16	9	vat	vat	NOUN
eistud-25691	16	10	is	be	AUX
eistud-25691	16	11	practically	practically	ADV
eistud-25691	16	12	the	the	DET
eistud-25691	16	13	price	price	NOUN
eistud-25691	16	14	difference	difference	NOUN
eistud-25691	16	15	becomes	become	VERB
eistud-25691	16	16	a	a	DET
eistud-25691	16	17	zloty	zloty	NOUN
eistud-25691	16	18	exchange	exchange	NOUN
eistud-25691	16	19	rate	rate	NOUN
eistud-25691	16	20	fluctuation	fluctuation	NOUN
eistud-25691	16	21	.	.	PUNCT
eistud-25691	17	1	value	value	NOUN
eistud-25691	17	2	added	add	VERB
eistud-25691	17	3	tax	tax	NOUN
eistud-25691	17	4	increase	increase	NOUN
eistud-25691	17	5	had	have	VERB
eistud-25691	17	6	a	a	DET
eistud-25691	17	7	negative	negative	ADJ
eistud-25691	17	8	impact	impact	NOUN
eistud-25691	17	9	on	on	ADP
eistud-25691	17	10	lithuanian	lithuanian	ADJ
eistud-25691	17	11	and	and	CCONJ
eistud-25691	17	12	vegetable	vegetable	NOUN
eistud-25691	17	13	sector	sector	NOUN
eistud-25691	17	14	.	.	PUNCT
eistud-25691	18	1	trading	trading	NOUN
eistud-25691	18	2	company	company	NOUN
eistud-25691	18	3	,	,	PUNCT
eistud-25691	18	4	with	with	ADP
eistud-25691	18	5	its	its	PRON
eistud-25691	18	6	significant	significant	ADJ
eistud-25691	18	7	market	market	NOUN
eistud-25691	18	8	power	power	NOUN
eistud-25691	18	9	,	,	PUNCT
eistud-25691	18	10	the	the	DET
eistud-25691	18	11	vat	vat	NOUN
eistud-25691	18	12	increase	increase	NOUN
eistud-25691	18	13	on	on	ADP
eistud-25691	18	14	to	to	ADP
eistud-25691	18	15	the	the	DET
eistud-25691	18	16	shoulders	shoulder	NOUN
eistud-25691	18	17	of	of	ADP
eistud-25691	18	18	producers	producer	NOUN
eistud-25691	18	19	.	.	PUNCT
eistud-25691	19	1	since	since	SCONJ
eistud-25691	19	2	their	their	PRON
eistud-25691	19	3	accession	accession	NOUN
eistud-25691	19	4	to	to	ADP
eistud-25691	19	5	the	the	DET
eistud-25691	19	6	eu	eu	PROPN
eistud-25691	19	7	(	(	PUNCT
eistud-25691	19	8	2004	2004	NUM
eistud-25691	19	9	)	)	PUNCT
eistud-25691	19	10	declared	declare	VERB
eistud-25691	19	11	in	in	ADP
eistud-25691	19	12	the	the	DET
eistud-25691	19	13	areas	area	NOUN
eistud-25691	19	14	of	of	ADP
eistud-25691	19	15	vegetables	vegetable	NOUN
eistud-25691	19	16	decreased	decrease	VERB
eistud-25691	19	17	by	by	ADP
eistud-25691	19	18	54.8	54.8	NUM
eistud-25691	19	19	percent	percent	NOUN
eistud-25691	19	20	(	(	PUNCT
eistud-25691	19	21	from	from	ADP
eistud-25691	19	22	7.4	7.4	NUM
eistud-25691	19	23	to	to	ADP
eistud-25691	19	24	3.3	3.3	NUM
eistud-25691	19	25	thousand	thousand	NUM
eistud-25691	19	26	hectares	hectare	NOUN
eistud-25691	19	27	)	)	PUNCT
eistud-25691	19	28	,	,	PUNCT
eistud-25691	19	29	potatoes	potatoe	VERB
eistud-25691	19	30	51.1	51.1	NUM
eistud-25691	19	31	percent	percent	NOUN
eistud-25691	19	32	(	(	PUNCT
eistud-25691	19	33	from	from	ADP
eistud-25691	19	34	44.8	44.8	NUM
eistud-25691	19	35	to	to	PART
eistud-25691	19	36	21.5	21.5	NUM
eistud-25691	19	37	thousand	thousand	NUM
eistud-25691	19	38	hectares	hectare	NOUN
eistud-25691	19	39	)	)	PUNCT
eistud-25691	19	40	,	,	PUNCT
eistud-25691	19	41	and	and	CCONJ
eistud-25691	19	42	potato	potato	NOUN
eistud-25691	19	43	and	and	CCONJ
eistud-25691	19	44	the	the	DET
eistud-25691	19	45	purchase	purchase	NOUN
eistud-25691	19	46	price	price	NOUN
eistud-25691	19	47	for	for	ADP
eistud-25691	19	48	vegetable	vegetable	NOUN
eistud-25691	19	49	growers	grower	NOUN
eistud-25691	19	50	do	do	AUX
eistud-25691	19	51	not	not	PART
eistud-25691	19	52	have	have	VERB
eistud-25691	19	53	the	the	DET
eistud-25691	19	54	favourable	favourable	ADJ
eistud-25691	19	55	conditions	condition	NOUN
eistud-25691	19	56	of	of	ADP
eistud-25691	19	57	production	production	NOUN
eistud-25691	19	58	,	,	PUNCT
eistud-25691	19	59	compared	compare	VERB
eistud-25691	19	60	with	with	ADP
eistud-25691	19	61	poland	poland	PROPN
eistud-25691	19	62	and	and	CCONJ
eistud-25691	19	63	other	other	ADJ
eistud-25691	19	64	eu	eu	PROPN
eistud-25691	19	65	countries	country	NOUN
eistud-25691	19	66	where	where	SCONJ
eistud-25691	19	67	this	this	DET
eistud-25691	19	68	sector	sector	NOUN
eistud-25691	19	69	is	be	AUX
eistud-25691	19	70	developed	develop	VERB
eistud-25691	19	71	.	.	PUNCT
eistud-25691	20	1	a	a	DET
eistud-25691	20	2	lower	low	ADJ
eistud-25691	20	3	which	which	PRON
eistud-25691	20	4	would	would	AUX
eistud-25691	20	5	help	help	VERB
eistud-25691	20	6	reduce	reduce	VERB
eistud-25691	20	7	prices	price	NOUN
eistud-25691	20	8	for	for	ADP
eistud-25691	20	9	consumers	consumer	NOUN
eistud-25691	20	10	and	and	CCONJ
eistud-25691	20	11	improve	improve	VERB
eistud-25691	20	12	the	the	DET
eistud-25691	20	13	farm	farm	NOUN
eistud-25691	20	14	financial	financial	ADJ
eistud-25691	20	15	situation	situation	NOUN
eistud-25691	20	16	.	.	PUNCT
eistud-25691	21	1	in	in	ADP
eistud-25691	21	2	addition	addition	NOUN
eistud-25691	21	3	,	,	PUNCT
eistud-25691	21	4	a	a	DET
eistud-25691	21	5	lower	low	ADJ
eistud-25691	21	6	rate	rate	NOUN
eistud-25691	21	7	would	would	AUX
eistud-25691	21	8	encourage	encourage	VERB
eistud-25691	21	9	smaller	small	ADJ
eistud-25691	21	10	producers	producer	NOUN
eistud-25691	21	11	to	to	PART
eistud-25691	21	12	register	register	VERB
eistud-25691	21	13	as	as	ADP
eistud-25691	21	14	vat	vat	NOUN
eistud-25691	21	15	payers	payer	NOUN
eistud-25691	21	16	.	.	PUNCT
eistud-25691	22	1	cereals	cereal	NOUN
eistud-25691	22	2	and	and	CCONJ
eistud-25691	22	3	bakery	bakery	NOUN
eistud-25691	22	4	products	product	NOUN
eistud-25691	22	5	in	in	ADP
eistud-25691	22	6	use	use	NOUN
eistud-25691	22	7	in	in	ADP
eistud-25691	22	8	lithuania	lithuania	PROPN
eistud-25691	22	9	,	,	PUNCT
eistud-25691	22	10	compared	compare	VERB
eistud-25691	22	11	to	to	ADP
eistud-25691	22	12	other	other	ADJ
eistud-25691	22	13	eu	eu	PROPN
eistud-25691	22	14	countries	country	NOUN
eistud-25691	22	15	,	,	PUNCT
eistud-25691	22	16	is	be	AUX
eistud-25691	22	17	the	the	DET
eistud-25691	22	18	smallest	small	ADJ
eistud-25691	22	19	and	and	CCONJ
eistud-25691	22	20	continued	continue	VERB
eistud-25691	22	21	to	to	PART
eistud-25691	22	22	decrease	decrease	VERB
eistud-25691	22	23	.	.	PUNCT
eistud-25691	23	1	this	this	DET
eistud-25691	23	2	fee	fee	NOUN
eistud-25691	23	3	must	must	AUX
eistud-25691	23	4	be	be	AUX
eistud-25691	23	5	examined	examine	VERB
eistud-25691	23	6	in	in	ADP
eistud-25691	23	7	the	the	DET
eistud-25691	23	8	context	context	NOUN
eistud-25691	23	9	of	of	ADP
eistud-25691	23	10	other	other	ADJ
eistud-25691	23	11	taxes	taxis	NOUN
eistud-25691	23	12	as	as	SCONJ
eistud-25691	23	13	the	the	DET
eistud-25691	23	14	vat	vat	NOUN
eistud-25691	23	15	rate	rate	NOUN
eistud-25691	23	16	must	must	AUX
eistud-25691	23	17	be	be	AUX
eistud-25691	23	18	optimized	optimize	VERB
eistud-25691	23	19	according	accord	VERB
eistud-25691	23	20	to	to	ADP
eistud-25691	23	21	the	the	DET
eistud-25691	23	22	head	head	NOUN
eistud-25691	23	23	of	of	ADP
eistud-25691	23	24	household	household	NOUN
eistud-25691	23	25	purchasing	purchasing	NOUN
eistud-25691	23	26	.	.	PUNCT
eistud-25691	24	1	if	if	SCONJ
eistud-25691	24	2	the	the	DET
eistud-25691	24	3	vat	vat	NOUN
eistud-25691	24	4	rate	rate	NOUN
eistud-25691	24	5	raises	raise	VERB
eistud-25691	24	6	to	to	ADP
eistud-25691	24	7	national	national	ADJ
eistud-25691	24	8	size	size	NOUN
eistud-25691	24	9	in	in	ADP
eistud-25691	24	10	comparison	comparison	NOUN
eistud-25691	24	11	with	with	ADP
eistud-25691	24	12	other	other	ADJ
eistud-25691	24	13	eu	eu	PROPN
eistud-25691	24	14	and	and	CCONJ
eistud-25691	24	15	third	third	ADJ
eistud-25691	24	16	countries	country	NOUN
eistud-25691	24	17	,	,	PUNCT
eistud-25691	24	18	deriving	derive	VERB
eistud-25691	24	19	tax	tax	NOUN
eistud-25691	24	20	revenues	revenue	NOUN
eistud-25691	24	21	decline	decline	VERB
eistud-25691	24	22	due	due	ADJ
eistud-25691	24	23	to	to	ADP
eistud-25691	24	24	lower	low	ADJ
eistud-25691	24	25	national	national	ADJ
eistud-25691	24	26	consumption	consumption	NOUN
eistud-25691	24	27	and	and	CCONJ
eistud-25691	24	28	production	production	NOUN
eistud-25691	24	29	of	of	ADP
eistud-25691	24	30	cash	cash	NOUN
eistud-25691	24	31	for	for	ADP
eistud-25691	24	32	imports	import	NOUN
eistud-25691	24	33	,	,	PUNCT
eistud-25691	24	34	so	so	SCONJ
eistud-25691	24	35	that	that	SCONJ
eistud-25691	24	36	they	they	PRON
eistud-25691	24	37	benefit	benefit	VERB
eistud-25691	24	38	from	from	ADP
eistud-25691	24	39	a	a	DET
eistud-25691	24	40	reduced	reduce	VERB
eistud-25691	24	41	vat	vat	NOUN
eistud-25691	24	42	.	.	PUNCT
eistud-25691	25	1	such	such	ADJ
eistud-25691	25	2	as	as	ADP
eistud-25691	25	3	agriculture	agriculture	NOUN
eistud-25691	25	4	and	and	CCONJ
eistud-25691	25	5	food	food	NOUN
eistud-25691	25	6	products	product	NOUN
eistud-25691	25	7	,	,	PUNCT
eistud-25691	25	8	estonia	estonia	PROPN
eistud-25691	25	9	vat	vat	NOUN
eistud-25691	25	10	rate	rate	NOUN
eistud-25691	25	11	is	be	AUX
eistud-25691	25	12	86	86	NUM
eistud-25691	25	13	per	per	ADP
eistud-25691	25	14	cent	cent	NOUN
eistud-25691	25	15	of	of	ADP
eistud-25691	25	16	the	the	DET
eistud-25691	25	17	lithuanian	lithuanian	ADJ
eistud-25691	25	18	level	level	NOUN
eistud-25691	25	19	,	,	PUNCT
eistud-25691	25	20	in	in	ADP
eistud-25691	25	21	poland	poland	PROPN
eistud-25691	25	22	77	77	NUM
eistud-25691	25	23	per	per	ADP
eistud-25691	25	24	cent	cent	NOUN
eistud-25691	25	25	,	,	PUNCT
eistud-25691	25	26	26	26	NUM
eistud-25691	25	27	per	per	ADP
eistud-25691	25	28	cent	cent	NOUN
eistud-25691	25	29	in	in	ADP
eistud-25691	25	30	france	france	PROPN
eistud-25691	25	31	,	,	PUNCT
eistud-25691	25	32	germany	germany	NOUN
eistud-25691	25	33	39	39	NUM
eistud-25691	25	34	per	per	ADP
eistud-25691	25	35	cent	cent	NOUN
eistud-25691	25	36	of	of	ADP
eistud-25691	25	37	the	the	DET
eistud-25691	25	38	lithuanian	lithuanian	ADJ
eistud-25691	25	39	level	level	NOUN
eistud-25691	25	40	.	.	PUNCT
eistud-25691	26	1	unbalanced	unbalanced	ADJ
eistud-25691	26	2	vat	vat	NOUN
eistud-25691	26	3	other	other	ADJ
eistud-25691	26	4	taxes	taxis	NOUN
eistud-25691	26	5	,	,	PUNCT
eistud-25691	26	6	and	and	CCONJ
eistud-25691	26	7	other	other	ADJ
eistud-25691	26	8	countries	country	NOUN
eistud-25691	26	9	to	to	PART
eistud-25691	26	10	reduce	reduce	VERB
eistud-25691	26	11	government	government	NOUN
eistud-25691	26	12	revenues	revenue	NOUN
eistud-25691	26	13	for	for	ADP
eistud-25691	26	14	a	a	DET
eistud-25691	26	15	variety	variety	NOUN
eistud-25691	26	16	of	of	ADP
eistud-25691	26	17	fraud	fraud	NOUN
eistud-25691	26	18	.	.	PUNCT
eistud-25691	27	1	for	for	ADP
eistud-25691	27	2	example	example	NOUN
eistud-25691	27	3	,	,	PUNCT
eistud-25691	27	4	sales	sale	NOUN
eistud-25691	27	5	on	on	ADP
eistud-25691	27	6	the	the	DET
eistud-25691	27	7	markets	market	NOUN
eistud-25691	27	8	or	or	CCONJ
eistud-25691	27	9	pillaging	pillage	VERB
eistud-25691	27	10	vat	vat	NOUN
eistud-25691	27	11	of	of	ADP
eistud-25691	27	12	false	false	ADJ
eistud-25691	27	13	accounting	accounting	NOUN
eistud-25691	27	14	.	.	PUNCT
eistud-25691	28	1	in	in	ADP
eistud-25691	28	2	only	only	ADV
eistud-25691	28	3	nine	nine	NUM
eistud-25691	28	4	months	month	NOUN
eistud-25691	28	5	in	in	ADP
eistud-25691	28	6	2009	2009	NUM
eistud-25691	28	7	in	in	ADP
eistud-25691	28	8	accordance	accordance	NOUN
eistud-25691	28	9	with	with	ADP
eistud-25691	28	10	state	state	NOUN
eistud-25691	28	11	tax	tax	NOUN
eistud-25691	28	12	office	office	NOUN
eistud-25691	28	13	data	datum	NOUN
eistud-25691	28	14	is	be	AUX
eistud-25691	28	15	not	not	PART
eistud-25691	28	16	paid	pay	VERB
eistud-25691	28	17	154	154	NUM
eistud-25691	28	18	million	million	NUM
eistud-25691	28	19	lt	lt	NOUN
eistud-25691	28	20	.	.	PROPN
eistud-25691	28	21	keywords	keyword	NOUN
eistud-25691	28	22	:	:	PUNCT
eistud-25691	28	23	value	value	NOUN
eistud-25691	28	24	added	add	VERB
eistud-25691	28	25	tax	tax	NOUN
eistud-25691	28	26	,	,	PUNCT
eistud-25691	28	27	food	food	NOUN
eistud-25691	28	28	sector	sector	NOUN
eistud-25691	28	29	,	,	PUNCT
eistud-25691	28	30	regulation	regulation	NOUN
eistud-25691	28	31	,	,	PUNCT
eistud-25691	28	32	marketing	marketing	NOUN
eistud-25691	28	33	,	,	PUNCT
eistud-25691	28	34	management	management	NOUN
eistud-25691	28	35	.	.	PUNCT
eistud-25691	29	1	introduction	introduction	NOUN
eistud-25691	29	2	relevant	relevant	ADJ
eistud-25691	29	3	to	to	ADP
eistud-25691	29	4	the	the	DET
eistud-25691	29	5	topic	topic	NOUN
eistud-25691	29	6	of	of	ADP
eistud-25691	29	7	analyzing	analyze	VERB
eistud-25691	29	8	the	the	DET
eistud-25691	29	9	value	value	NOUN
eistud-25691	29	10	added	add	VERB
eistud-25691	29	11	tax	tax	NOUN
eistud-25691	29	12	(	(	PUNCT
eistud-25691	29	13	vat	vat	NOUN
eistud-25691	29	14	)	)	PUNCT
eistud-25691	29	15	,	,	PUNCT
eistud-25691	29	16	the	the	DET
eistud-25691	29	17	standard	standard	ADJ
eistud-25691	29	18	rate	rate	NOUN
eistud-25691	29	19	of	of	ADP
eistud-25691	29	20	lithuania	lithuania	PROPN
eistud-25691	29	21	21	21	NUM
eistud-25691	29	22	per	per	ADP
eistud-25691	29	23	cent	cent	NOUN
eistud-25691	29	24	,	,	PUNCT
eistud-25691	29	25	respectively	respectively	ADV
eistud-25691	29	26	,	,	PUNCT
eistud-25691	29	27	an	an	DET
eistud-25691	29	28	increase	increase	NOUN
eistud-25691	29	29	in	in	ADP
eistud-25691	29	30	agricultural	agricultural	ADJ
eistud-25691	29	31	and	and	CCONJ
eistud-25691	29	32	food	food	NOUN
eistud-25691	29	33	products	product	NOUN
eistud-25691	29	34	in	in	ADP
eistud-25691	29	35	retail	retail	ADJ
eistud-25691	29	36	prices	price	NOUN
eistud-25691	29	37	and	and	CCONJ
eistud-25691	29	38	these	these	DET
eistud-25691	29	39	products	product	NOUN
eistud-25691	29	40	are	be	AUX
eistud-25691	29	41	purchased	purchase	VERB
eistud-25691	29	42	less	less	ADJ
eistud-25691	29	43	,	,	PUNCT
eistud-25691	29	44	because	because	SCONJ
eistud-25691	29	45	the	the	DET
eistud-25691	29	46	population	population	NOUN
eistud-25691	29	47	is	be	AUX
eistud-25691	29	48	limited	limited	ADJ
eistud-25691	29	49	demand	demand	NOUN
eistud-25691	29	50	.	.	PUNCT
eistud-25691	30	1	the	the	DET
eistud-25691	30	2	large	large	ADJ
eistud-25691	30	3	vat	vat	NOUN
eistud-25691	30	4	trumpet	trumpet	NOUN
eistud-25691	30	5	depressed	depress	VERB
eistud-25691	30	6	competitive	competitive	ADJ
eistud-25691	30	7	differences	difference	NOUN
eistud-25691	30	8	between	between	ADP
eistud-25691	30	9	the	the	DET
eistud-25691	30	10	retail	retail	NOUN
eistud-25691	30	11	and	and	CCONJ
eistud-25691	30	12	marketing	market	VERB
eistud-25691	30	13	the	the	DET
eistud-25691	30	14	bazaar	bazaar	NOUN
eistud-25691	30	15	,	,	PUNCT
eistud-25691	30	16	which	which	PRON
eistud-25691	30	17	do	do	AUX
eistud-25691	30	18	not	not	PART
eistud-25691	30	19	pay	pay	VERB
eistud-25691	30	20	vat	vat	NOUN
eistud-25691	30	21	.	.	PUNCT
eistud-25691	31	1	neighbourhood	neighbourhood	NOUN
eistud-25691	31	2	countries	country	NOUN
eistud-25691	31	3	such	such	ADJ
eistud-25691	31	4	as	as	ADP
eistud-25691	31	5	poland	poland	PROPN
eistud-25691	31	6	and	and	CCONJ
eistud-25691	31	7	other	other	ADJ
eistud-25691	31	8	eu	eu	PROPN
eistud-25691	31	9	vat	vat	NOUN
eistud-25691	31	10	rates	rate	NOUN
eistud-25691	31	11	for	for	ADP
eistud-25691	31	12	agricultural	agricultural	ADJ
eistud-25691	31	13	and	and	CCONJ
eistud-25691	31	14	food	food	NOUN
eistud-25691	31	15	products	product	NOUN
eistud-25691	31	16	lower	lower	ADV
eistud-25691	31	17	issn	issn	PROPN
eistud-25691	31	18	1822	1822	NUM
eistud-25691	31	19	-	-	SYM
eistud-25691	31	20	8402	8402	NUM
eistud-25691	31	21	european	european	ADJ
eistud-25691	31	22	integration	integration	NOUN
eistud-25691	31	23	studies	study	NOUN
eistud-25691	31	24	.	.	PUNCT
eistud-25691	32	1	2010	2010	NUM
eistud-25691	32	2	.	.	PUNCT
eistud-25691	33	1	no	no	DET
eistud-25691	33	2	4	4	NUM
eistud-25691	33	3	86	86	NUM
eistud-25691	33	4	entered	enter	VERB
eistud-25691	33	5	into	into	ADP
eistud-25691	33	6	force	force	NOUN
eistud-25691	33	7	on	on	ADP
eistud-25691	33	8	1	1	NUM
eistud-25691	33	9	july	july	PROPN
eistud-25691	33	10	the	the	DET
eistud-25691	33	11	new	new	ADJ
eistud-25691	33	12	version	version	NOUN
eistud-25691	33	13	of	of	ADP
eistud-25691	33	14	the	the	DET
eistud-25691	33	15	vat	vat	NOUN
eistud-25691	33	16	act	act	NOUN
eistud-25691	33	17	.	.	PUNCT
eistud-25691	34	1	latest	late	ADJ
eistud-25691	34	2	version	version	NOUN
eistud-25691	34	3	of	of	ADP
eistud-25691	34	4	the	the	DET
eistud-25691	34	5	law	law	NOUN
eistud-25691	34	6	2008	2008	NUM
eistud-25691	34	7	of	of	ADP
eistud-25691	34	8	december	december	PROPN
eistud-25691	34	9	18	18	NUM
eistud-25691	34	10	and	and	CCONJ
eistud-25691	34	11	23	23	NUM
eistud-25691	34	12	days	day	NOUN
eistud-25691	34	13	of	of	ADP
eistud-25691	34	14	the	the	DET
eistud-25691	34	15	year	year	NOUN
eistud-25691	34	16	2009	2009	NUM
eistud-25691	34	17	,	,	PUNCT
eistud-25691	34	18	june	june	PROPN
eistud-25691	34	19	26	26	NUM
eistud-25691	34	20	at	at	ADP
eistud-25691	34	21	substantially	substantially	ADV
eistud-25691	34	22	changed	change	VERB
eistud-25691	34	23	the	the	DET
eistud-25691	34	24	standard	standard	ADJ
eistud-25691	34	25	vat	vat	NOUN
eistud-25691	34	26	rate	rate	NOUN
eistud-25691	34	27	and	and	CCONJ
eistud-25691	34	28	abolished	abolish	VERB
eistud-25691	34	29	the	the	DET
eistud-25691	34	30	former	former	ADJ
eistud-25691	34	31	vat	vat	NOUN
eistud-25691	34	32	exemptions	exemption	NOUN
eistud-25691	34	33	.	.	PUNCT
eistud-25691	35	1	lithuania	lithuania	PROPN
eistud-25691	35	2	key	key	ADJ
eistud-25691	35	3	5	5	NUM
eistud-25691	35	4	percent	percent	NOUN
eistud-25691	35	5	vat	vat	NOUN
eistud-25691	35	6	rate	rate	NOUN
eistud-25691	35	7	to	to	ADP
eistud-25691	35	8	31	31	NUM
eistud-25691	35	9	december	december	PROPN
eistud-25691	35	10	2008	2008	NUM
eistud-25691	35	11	date	date	NOUN
eistud-25691	35	12	has	have	AUX
eistud-25691	35	13	been	be	AUX
eistud-25691	35	14	applied	apply	VERB
eistud-25691	35	15	to	to	ADP
eistud-25691	35	16	those	those	DET
eistud-25691	35	17	agricultural	agricultural	ADJ
eistud-25691	35	18	and	and	CCONJ
eistud-25691	35	19	food	food	NOUN
eistud-25691	35	20	products	product	NOUN
eistud-25691	35	21	and	and	CCONJ
eistud-25691	35	22	services	service	NOUN
eistud-25691	35	23	:	:	PUNCT
eistud-25691	35	24	fresh	fresh	ADJ
eistud-25691	35	25	and	and	CCONJ
eistud-25691	35	26	chilled	chilled	ADJ
eistud-25691	35	27	meat	meat	NOUN
eistud-25691	35	28	comestible	comestible	ADJ
eistud-25691	35	29	offal	offal	NOUN
eistud-25691	35	30	(	(	PUNCT
eistud-25691	35	31	other	other	ADJ
eistud-25691	35	32	than	than	ADP
eistud-25691	35	33	•	•	NUM
eistud-25691	35	34	poultry	poultry	NOUN
eistud-25691	35	35	meat	meat	NOUN
eistud-25691	35	36	and	and	CCONJ
eistud-25691	35	37	edible	edible	ADJ
eistud-25691	35	38	offal	offal	NOUN
eistud-25691	35	39	)	)	PUNCT
eistud-25691	35	40	;	;	PUNCT
eistud-25691	35	41	fresh	fresh	ADJ
eistud-25691	35	42	,	,	PUNCT
eistud-25691	35	43	chilled	chill	VERB
eistud-25691	35	44	,	,	PUNCT
eistud-25691	35	45	frozen	frozen	ADJ
eistud-25691	35	46	,	,	PUNCT
eistud-25691	35	47	deep	deep	ADJ
eistud-25691	35	48	frozen	frozen	ADJ
eistud-25691	35	49	poultry	poultry	NOUN
eistud-25691	35	50	meat	meat	NOUN
eistud-25691	35	51	and	and	CCONJ
eistud-25691	35	52	•	•	NUM
eistud-25691	35	53	offal	offal	X
eistud-25691	35	54	comestible	comestible	ADJ
eistud-25691	35	55	;	;	PUNCT
eistud-25691	35	56	live	live	ADJ
eistud-25691	35	57	,	,	PUNCT
eistud-25691	35	58	fresh	fresh	ADJ
eistud-25691	35	59	and	and	CCONJ
eistud-25691	35	60	chilled	chilled	ADJ
eistud-25691	35	61	fish	fish	NOUN
eistud-25691	35	62	;	;	PUNCT
eistud-25691	35	63	•	•	NUM
eistud-25691	35	64	agricultural	agricultural	ADJ
eistud-25691	35	65	companies	company	NOUN
eistud-25691	35	66	and	and	CCONJ
eistud-25691	35	67	cooperative	cooperative	ADJ
eistud-25691	35	68	companies	company	NOUN
eistud-25691	35	69	•	•	ADP
eistud-25691	35	70	(	(	PUNCT
eistud-25691	35	71	cooperatives	cooperative	NOUN
eistud-25691	35	72	)	)	PUNCT
eistud-25691	35	73	agricultural	agricultural	ADJ
eistud-25691	35	74	services	service	NOUN
eistud-25691	35	75	,	,	PUNCT
eistud-25691	35	76	agricultural	agricultural	ADJ
eistud-25691	35	77	entities	entity	NOUN
eistud-25691	35	78	,	,	PUNCT
eistud-25691	35	79	provided	provide	VERB
eistud-25691	35	80	their	their	PRON
eistud-25691	35	81	members	member	NOUN
eistud-25691	35	82	;	;	PUNCT
eistud-25691	35	83	organic	organic	ADJ
eistud-25691	35	84	food	food	NOUN
eistud-25691	35	85	(	(	PUNCT
eistud-25691	35	86	from	from	ADP
eistud-25691	35	87	1st	1st	ADJ
eistud-25691	35	88	january	january	PROPN
eistud-25691	35	89	2006	2006	NUM
eistud-25691	35	90	)	)	PUNCT
eistud-25691	35	91	.	.	PUNCT
eistud-25691	36	1	•	•	NOUN
eistud-25691	36	2	the	the	DET
eistud-25691	36	3	reduced	reduce	VERB
eistud-25691	36	4	vat	vat	NOUN
eistud-25691	36	5	rate	rate	NOUN
eistud-25691	36	6	of	of	ADP
eistud-25691	36	7	9	9	NUM
eistud-25691	36	8	per	per	ADP
eistud-25691	36	9	cent	cent	NOUN
eistud-25691	36	10	under	under	ADP
eistud-25691	36	11	the	the	DET
eistud-25691	36	12	existing	exist	VERB
eistud-25691	36	13	tax	tax	NOUN
eistud-25691	36	14	regime	regime	NOUN
eistud-25691	36	15	applicable	applicable	ADJ
eistud-25691	36	16	to	to	ADP
eistud-25691	36	17	residential	residential	ADJ
eistud-25691	36	18	construction	construction	NOUN
eistud-25691	36	19	,	,	PUNCT
eistud-25691	36	20	renovation	renovation	NOUN
eistud-25691	36	21	,	,	PUNCT
eistud-25691	36	22	insulation	insulation	NOUN
eistud-25691	36	23	services	service	NOUN
eistud-25691	36	24	,	,	PUNCT
eistud-25691	36	25	paid	pay	VERB
eistud-25691	36	26	for	for	ADP
eistud-25691	36	27	by	by	ADP
eistud-25691	36	28	state	state	NOUN
eistud-25691	36	29	and	and	CCONJ
eistud-25691	36	30	municipal	municipal	ADJ
eistud-25691	36	31	budgets	budget	NOUN
eistud-25691	36	32	,	,	PUNCT
eistud-25691	36	33	preferential	preferential	ADJ
eistud-25691	36	34	loans	loan	NOUN
eistud-25691	36	35	granted	grant	VERB
eistud-25691	36	36	and	and	CCONJ
eistud-25691	36	37	the	the	DET
eistud-25691	36	38	state	state	NOUN
eistud-25691	36	39	special	special	ADJ
eistud-25691	36	40	funds	fund	NOUN
eistud-25691	36	41	(	(	PUNCT
eistud-25691	36	42	1	1	NUM
eistud-25691	36	43	)	)	PUNCT
eistud-25691	36	44	.	.	PUNCT
eistud-25691	37	1	this	this	DET
eistud-25691	37	2	rate	rate	NOUN
eistud-25691	37	3	does	do	AUX
eistud-25691	37	4	not	not	PART
eistud-25691	37	5	apply	apply	VERB
eistud-25691	37	6	to	to	ADP
eistud-25691	37	7	agricultural	agricultural	ADJ
eistud-25691	37	8	and	and	CCONJ
eistud-25691	37	9	food	food	NOUN
eistud-25691	37	10	products	product	NOUN
eistud-25691	37	11	while	while	SCONJ
eistud-25691	37	12	at	at	ADP
eistud-25691	37	13	the	the	DET
eistud-25691	37	14	time	time	NOUN
eistud-25691	37	15	was	be	AUX
eistud-25691	37	16	the	the	DET
eistud-25691	37	17	debate	debate	NOUN
eistud-25691	37	18	in	in	ADP
eistud-25691	37	19	the	the	DET
eistud-25691	37	20	government	government	NOUN
eistud-25691	37	21	of	of	ADP
eistud-25691	37	22	the	the	DET
eistud-25691	37	23	republic	republic	NOUN
eistud-25691	37	24	of	of	ADP
eistud-25691	37	25	lithuania	lithuania	PROPN
eistud-25691	37	26	and	and	CCONJ
eistud-25691	37	27	the	the	DET
eistud-25691	37	28	lithuanian	lithuanian	ADJ
eistud-25691	37	29	seimas	seima	NOUN
eistud-25691	37	30	of	of	ADP
eistud-25691	37	31	the	the	DET
eistud-25691	37	32	republic	republic	NOUN
eistud-25691	37	33	of	of	ADP
eistud-25691	37	34	9	9	NUM
eistud-25691	37	35	percent	percent	NOUN
eistud-25691	37	36	tariff	tariff	NOUN
eistud-25691	37	37	on	on	ADP
eistud-25691	37	38	such	such	ADJ
eistud-25691	37	39	products	product	NOUN
eistud-25691	37	40	.	.	PUNCT
eistud-25691	38	1	eu	eu	PROPN
eistud-25691	38	2	countries	country	NOUN
eistud-25691	38	3	,	,	PUNCT
eistud-25691	38	4	vat	vat	NOUN
eistud-25691	38	5	rates	rate	NOUN
eistud-25691	38	6	,	,	PUNCT
eistud-25691	38	7	the	the	DET
eistud-25691	38	8	practice	practice	NOUN
eistud-25691	38	9	shows	show	VERB
eistud-25691	38	10	that	that	SCONJ
eistud-25691	38	11	two	two	NUM
eistud-25691	38	12	thirds	third	NOUN
eistud-25691	38	13	of	of	ADP
eistud-25691	38	14	the	the	DET
eistud-25691	38	15	countries	country	NOUN
eistud-25691	38	16	apply	apply	VERB
eistud-25691	38	17	reduced	reduced	ADJ
eistud-25691	38	18	rates	rate	NOUN
eistud-25691	38	19	of	of	ADP
eistud-25691	38	20	agricultural	agricultural	ADJ
eistud-25691	38	21	and	and	CCONJ
eistud-25691	38	22	food	food	NOUN
eistud-25691	38	23	products	product	NOUN
eistud-25691	38	24	.	.	PUNCT
eistud-25691	39	1	the	the	DET
eistud-25691	39	2	vat	vat	NOUN
eistud-25691	39	3	standard	standard	ADJ
eistud-25691	39	4	rate	rate	NOUN
eistud-25691	39	5	discounts	discount	NOUN
eistud-25691	39	6	and	and	CCONJ
eistud-25691	39	7	their	their	PRON
eistud-25691	39	8	impact	impact	NOUN
eistud-25691	39	9	on	on	ADP
eistud-25691	39	10	the	the	DET
eistud-25691	39	11	budget	budget	NOUN
eistud-25691	39	12	revenue	revenue	NOUN
eistud-25691	39	13	and	and	CCONJ
eistud-25691	39	14	lithuanian	lithuanian	ADJ
eistud-25691	39	15	agricultural	agricultural	ADJ
eistud-25691	39	16	and	and	CCONJ
eistud-25691	39	17	food	food	NOUN
eistud-25691	39	18	products	product	NOUN
eistud-25691	39	19	competitiveness	competitiveness	NOUN
eistud-25691	39	20	for	for	ADP
eistud-25691	39	21	the	the	DET
eistud-25691	39	22	purposes	purpose	NOUN
eistud-25691	39	23	of	of	ADP
eistud-25691	39	24	the	the	DET
eistud-25691	39	25	statutory	statutory	ADJ
eistud-25691	39	26	standard	standard	ADJ
eistud-25691	39	27	rate	rate	NOUN
eistud-25691	39	28	of	of	ADP
eistud-25691	39	29	vat	vat	NOUN
eistud-25691	39	30	rebates	rebate	NOUN
eistud-25691	39	31	,	,	PUNCT
eistud-25691	39	32	equal	equal	ADJ
eistud-25691	39	33	to	to	ADP
eistud-25691	39	34	13	13	NUM
eistud-25691	39	35	percent	percent	NOUN
eistud-25691	39	36	,	,	PUNCT
eistud-25691	39	37	previously	previously	ADV
eistud-25691	39	38	referred	refer	VERB
eistud-25691	39	39	to	to	ADP
eistud-25691	39	40	the	the	DET
eistud-25691	39	41	agricultural	agricultural	ADJ
eistud-25691	39	42	and	and	CCONJ
eistud-25691	39	43	food	food	NOUN
eistud-25691	39	44	products	product	NOUN
eistud-25691	39	45	in	in	ADP
eistud-25691	39	46	2004	2004	NUM
eistud-25691	39	47	,	,	PUNCT
eistud-25691	39	48	lithuania	lithuania	PROPN
eistud-25691	39	49	has	have	AUX
eistud-25691	39	50	not	not	PART
eistud-25691	39	51	received	receive	VERB
eistud-25691	39	52	a	a	DET
eistud-25691	39	53	budget	budget	NOUN
eistud-25691	39	54	of	of	ADP
eistud-25691	39	55	52.6	52.6	NUM
eistud-25691	39	56	million	million	NUM
eistud-25691	39	57	lt	lt	NOUN
eistud-25691	39	58	(	(	PUNCT
eistud-25691	39	59	see	see	VERB
eistud-25691	39	60	table	table	NOUN
eistud-25691	39	61	1	1	NUM
eistud-25691	39	62	)	)	PUNCT
eistud-25691	39	63	,	,	PUNCT
eistud-25691	39	64	but	but	CCONJ
eistud-25691	39	65	in	in	ADP
eistud-25691	39	66	2009	2009	NUM
eistud-25691	39	67	a	a	DET
eistud-25691	39	68	standard	standard	ADJ
eistud-25691	39	69	rate	rate	NOUN
eistud-25691	39	70	in	in	ADP
eistud-25691	39	71	the	the	DET
eistud-25691	39	72	retail	retail	ADJ
eistud-25691	39	73	trade	trade	NOUN
eistud-25691	39	74	volume	volume	NOUN
eistud-25691	39	75	fell	fall	VERB
eistud-25691	39	76	more	more	ADJ
eistud-25691	39	77	than	than	ADP
eistud-25691	39	78	20	20	NUM
eistud-25691	39	79	percent	percent	NOUN
eistud-25691	39	80	.	.	PUNCT
eistud-25691	40	1	this	this	PRON
eistud-25691	40	2	is	be	AUX
eistud-25691	40	3	almost	almost	ADV
eistud-25691	40	4	lost	lose	VERB
eistud-25691	40	5	in	in	ADP
eistud-25691	40	6	the	the	DET
eistud-25691	40	7	processing	processing	NOUN
eistud-25691	40	8	industry	industry	NOUN
eistud-25691	40	9	of	of	ADP
eistud-25691	40	10	employment	employment	NOUN
eistud-25691	40	11	and	and	CCONJ
eistud-25691	40	12	income	income	NOUN
eistud-25691	40	13	taxes	taxis	NOUN
eistud-25691	40	14	.	.	PUNCT
eistud-25691	41	1	analyzed	analyze	VERB
eistud-25691	41	2	food	food	NOUN
eistud-25691	41	3	products	product	NOUN
eistud-25691	41	4	of	of	ADP
eistud-25691	41	5	different	different	ADJ
eistud-25691	41	6	vat	vat	NOUN
eistud-25691	41	7	rates	rate	NOUN
eistud-25691	41	8	form	form	VERB
eistud-25691	41	9	the	the	DET
eistud-25691	41	10	application	application	NOUN
eistud-25691	41	11	of	of	ADP
eistud-25691	41	12	unequal	unequal	ADJ
eistud-25691	41	13	competitive	competitive	ADJ
eistud-25691	41	14	opportunities	opportunity	NOUN
eistud-25691	41	15	for	for	ADP
eistud-25691	41	16	all	all	DET
eistud-25691	41	17	producers	producer	NOUN
eistud-25691	41	18	.	.	PUNCT
eistud-25691	42	1	meat	meat	NOUN
eistud-25691	42	2	,	,	PUNCT
eistud-25691	42	3	fish	fish	NOUN
eistud-25691	42	4	producers	producer	NOUN
eistud-25691	42	5	of	of	ADP
eistud-25691	42	6	organic	organic	ADJ
eistud-25691	42	7	products	product	NOUN
eistud-25691	42	8	,	,	PUNCT
eistud-25691	42	9	and	and	CCONJ
eistud-25691	42	10	agricultural	agricultural	ADJ
eistud-25691	42	11	entities	entity	NOUN
eistud-25691	42	12	providing	provide	VERB
eistud-25691	42	13	services	service	NOUN
eistud-25691	42	14	to	to	ADP
eistud-25691	42	15	agriculture	agriculture	NOUN
eistud-25691	42	16	because	because	SCONJ
eistud-25691	42	17	their	their	PRON
eistud-25691	42	18	production	production	NOUN
eistud-25691	42	19	is	be	AUX
eistud-25691	42	20	subject	subject	ADJ
eistud-25691	42	21	to	to	ADP
eistud-25691	42	22	preferential	preferential	ADJ
eistud-25691	42	23	vat	vat	NOUN
eistud-25691	42	24	rate	rate	NOUN
eistud-25691	42	25	of	of	ADP
eistud-25691	42	26	5	5	NUM
eistud-25691	42	27	per	per	ADP
eistud-25691	42	28	cent	cent	NOUN
eistud-25691	42	29	to	to	PART
eistud-25691	42	30	secure	secure	VERB
eistud-25691	42	31	a	a	DET
eistud-25691	42	32	competitive	competitive	ADJ
eistud-25691	42	33	advantage	advantage	NOUN
eistud-25691	42	34	in	in	ADP
eistud-25691	42	35	the	the	DET
eistud-25691	42	36	market	market	NOUN
eistud-25691	42	37	,	,	PUNCT
eistud-25691	42	38	compared	compare	VERB
eistud-25691	42	39	with	with	ADP
eistud-25691	42	40	other	other	ADJ
eistud-25691	42	41	food	food	NOUN
eistud-25691	42	42	and	and	CCONJ
eistud-25691	42	43	non	non	ADJ
eistud-25691	42	44	food	food	NOUN
eistud-25691	42	45	products	product	NOUN
eistud-25691	42	46	.	.	PUNCT
eistud-25691	43	1	despite	despite	SCONJ
eistud-25691	43	2	the	the	DET
eistud-25691	43	3	reduced	reduce	VERB
eistud-25691	43	4	5	5	NUM
eistud-25691	43	5	percent	percent	NOUN
eistud-25691	43	6	vat	vat	NOUN
eistud-25691	43	7	rate	rate	NOUN
eistud-25691	43	8	applied	apply	VERB
eistud-25691	43	9	to	to	PART
eistud-25691	43	10	meat	meat	VERB
eistud-25691	43	11	economically	economically	ADV
eistud-25691	43	12	justified	justified	ADJ
eistud-25691	43	13	,	,	PUNCT
eistud-25691	43	14	because	because	SCONJ
eistud-25691	43	15	the	the	DET
eistud-25691	43	16	meat	meat	NOUN
eistud-25691	43	17	producers	producer	NOUN
eistud-25691	43	18	to	to	PART
eistud-25691	43	19	give	give	VERB
eistud-25691	43	20	a	a	DET
eistud-25691	43	21	competitive	competitive	ADJ
eistud-25691	43	22	advantage	advantage	NOUN
eistud-25691	43	23	with	with	ADP
eistud-25691	43	24	regard	regard	NOUN
eistud-25691	43	25	to	to	ADP
eistud-25691	43	26	price	price	NOUN
eistud-25691	43	27	competition	competition	NOUN
eistud-25691	43	28	,	,	PUNCT
eistud-25691	43	29	both	both	CCONJ
eistud-25691	43	30	locally	locally	ADV
eistud-25691	43	31	,	,	PUNCT
eistud-25691	43	32	at	at	ADP
eistud-25691	43	33	both	both	CCONJ
eistud-25691	43	34	eu	eu	PROPN
eistud-25691	43	35	and	and	CCONJ
eistud-25691	43	36	third	third	ADJ
eistud-25691	43	37	country	country	NOUN
eistud-25691	43	38	markets	market	NOUN
eistud-25691	43	39	.	.	PUNCT
eistud-25691	44	1	than	than	ADP
eistud-25691	44	2	our	our	PRON
eistud-25691	44	3	country	country	NOUN
eistud-25691	44	4	,	,	PUNCT
eistud-25691	44	5	so	so	ADV
eistud-25691	44	6	coming	come	VERB
eistud-25691	44	7	from	from	ADP
eistud-25691	44	8	other	other	ADJ
eistud-25691	44	9	eu	eu	PROPN
eistud-25691	44	10	countries	country	NOUN
eistud-25691	44	11	’	'	PUNCT
eistud-25691	44	12	agricultural	agricultural	ADJ
eistud-25691	44	13	and	and	CCONJ
eistud-25691	44	14	food	food	NOUN
eistud-25691	44	15	products	product	NOUN
eistud-25691	44	16	are	be	AUX
eistud-25691	44	17	cheaper	cheap	ADJ
eistud-25691	44	18	,	,	PUNCT
eistud-25691	44	19	and	and	CCONJ
eistud-25691	44	20	our	our	PRON
eistud-25691	44	21	population	population	NOUN
eistud-25691	44	22	chooses	choose	VERB
eistud-25691	44	23	the	the	DET
eistud-25691	44	24	products	product	NOUN
eistud-25691	44	25	of	of	ADP
eistud-25691	44	26	those	those	DET
eistud-25691	44	27	countries	country	NOUN
eistud-25691	44	28	.	.	PUNCT
eistud-25691	45	1	the	the	DET
eistud-25691	45	2	subject	subject	NOUN
eistud-25691	45	3	matter	matter	NOUN
eistud-25691	45	4	is	be	AUX
eistud-25691	45	5	the	the	DET
eistud-25691	45	6	vat	vat	NOUN
eistud-25691	45	7	rates	rate	NOUN
eistud-25691	45	8	of	of	ADP
eistud-25691	45	9	agricultural	agricultural	ADJ
eistud-25691	45	10	and	and	CCONJ
eistud-25691	45	11	food	food	NOUN
eistud-25691	45	12	products	product	NOUN
eistud-25691	45	13	in	in	ADP
eistud-25691	45	14	lithuania	lithuania	PROPN
eistud-25691	45	15	,	,	PUNCT
eistud-25691	45	16	neighbourhood	neighbourhood	NOUN
eistud-25691	45	17	and	and	CCONJ
eistud-25691	45	18	other	other	ADJ
eistud-25691	45	19	eu	eu	PROPN
eistud-25691	45	20	countries	country	NOUN
eistud-25691	45	21	.	.	PUNCT
eistud-25691	46	1	the	the	DET
eistud-25691	46	2	aim	aim	NOUN
eistud-25691	46	3	of	of	ADP
eistud-25691	46	4	the	the	DET
eistud-25691	46	5	article	article	NOUN
eistud-25691	46	6	is	be	AUX
eistud-25691	46	7	to	to	PART
eistud-25691	46	8	submit	submit	VERB
eistud-25691	46	9	proposals	proposal	NOUN
eistud-25691	46	10	for	for	ADP
eistud-25691	46	11	the	the	DET
eistud-25691	46	12	application	application	NOUN
eistud-25691	46	13	of	of	ADP
eistud-25691	46	14	vat	vat	NOUN
eistud-25691	46	15	for	for	ADP
eistud-25691	46	16	lithuanian	lithuanian	ADJ
eistud-25691	46	17	agricultural	agricultural	ADJ
eistud-25691	46	18	and	and	CCONJ
eistud-25691	46	19	food	food	NOUN
eistud-25691	46	20	products	product	NOUN
eistud-25691	46	21	.	.	PUNCT
eistud-25691	47	1	objectives	objective	NOUN
eistud-25691	47	2	of	of	ADP
eistud-25691	47	3	the	the	DET
eistud-25691	47	4	study	study	NOUN
eistud-25691	47	5	:	:	PUNCT
eistud-25691	47	6	perform	perform	VERB
eistud-25691	47	7	vat	vat	NOUN
eistud-25691	47	8	of	of	ADP
eistud-25691	47	9	agricultural	agricultural	ADJ
eistud-25691	47	10	and	and	CCONJ
eistud-25691	47	11	food	food	NOUN
eistud-25691	47	12	rate	rate	NOUN
eistud-25691	47	13	1	1	NUM
eistud-25691	47	14	.	.	PUNCT
eistud-25691	47	15	applicable	applicable	ADJ
eistud-25691	47	16	in	in	ADP
eistud-25691	47	17	lithuania	lithuania	PROPN
eistud-25691	47	18	and	and	CCONJ
eistud-25691	47	19	neighbourhood	neighbourhood	NOUN
eistud-25691	47	20	countries	country	NOUN
eistud-25691	47	21	comparative	comparative	ADJ
eistud-25691	47	22	analysis	analysis	NOUN
eistud-25691	47	23	.	.	PUNCT
eistud-25691	48	1	investigate	investigate	VERB
eistud-25691	48	2	the	the	DET
eistud-25691	48	3	individual	individual	ADJ
eistud-25691	48	4	eu	eu	PROPN
eistud-25691	48	5	countries	country	NOUN
eistud-25691	48	6	,	,	PUNCT
eistud-25691	48	7	vat	vat	NOUN
eistud-25691	48	8	rates	rate	NOUN
eistud-25691	48	9	2	2	NUM
eistud-25691	48	10	.	.	PUNCT
eistud-25691	48	11	applied	apply	VERB
eistud-25691	48	12	to	to	PART
eistud-25691	48	13	influence	influence	VERB
eistud-25691	48	14	the	the	DET
eistud-25691	48	15	lithuanian	lithuanian	ADJ
eistud-25691	48	16	agricultural	agricultural	ADJ
eistud-25691	48	17	and	and	CCONJ
eistud-25691	48	18	food	food	NOUN
eistud-25691	48	19	products	product	NOUN
eistud-25691	48	20	competitiveness	competitiveness	NOUN
eistud-25691	48	21	.	.	PUNCT
eistud-25691	49	1	submit	submit	NOUN
eistud-25691	49	2	bids	bid	NOUN
eistud-25691	49	3	for	for	ADP
eistud-25691	49	4	the	the	DET
eistud-25691	49	5	main	main	ADJ
eistud-25691	49	6	agricultural	agricultural	ADJ
eistud-25691	49	7	and	and	CCONJ
eistud-25691	49	8	food	food	NOUN
eistud-25691	49	9	3	3	NUM
eistud-25691	49	10	.	.	PUNCT
eistud-25691	49	11	products	product	NOUN
eistud-25691	49	12	in	in	ADP
eistud-25691	49	13	the	the	DET
eistud-25691	49	14	vat	vat	NOUN
eistud-25691	49	15	rate	rate	NOUN
eistud-25691	49	16	applied	apply	VERB
eistud-25691	49	17	in	in	ADP
eistud-25691	49	18	lithuania	lithuania	PROPN
eistud-25691	49	19	.	.	PUNCT
eistud-25691	50	1	topics	topic	NOUN
eistud-25691	50	2	scientific	scientific	ADJ
eistud-25691	50	3	novelty	novelty	NOUN
eistud-25691	50	4	is	be	AUX
eistud-25691	50	5	that	that	SCONJ
eistud-25691	50	6	for	for	ADP
eistud-25691	50	7	the	the	DET
eistud-25691	50	8	first	first	ADJ
eistud-25691	50	9	time	time	NOUN
eistud-25691	50	10	a	a	DET
eistud-25691	50	11	complex	complex	ADJ
eistud-25691	50	12	issue	issue	NOUN
eistud-25691	50	13	in	in	ADP
eistud-25691	50	14	the	the	DET
eistud-25691	50	15	vat	vat	NOUN
eistud-25691	50	16	rate	rate	NOUN
eistud-25691	50	17	applicable	applicable	ADJ
eistud-25691	50	18	in	in	ADP
eistud-25691	50	19	lithuania	lithuania	PROPN
eistud-25691	50	20	and	and	CCONJ
eistud-25691	50	21	foreign	foreign	ADJ
eistud-25691	50	22	countries	country	NOUN
eistud-25691	50	23	,	,	PUNCT
eistud-25691	50	24	differences	difference	NOUN
eistud-25691	50	25	in	in	ADP
eistud-25691	50	26	the	the	DET
eistud-25691	50	27	influence	influence	NOUN
eistud-25691	50	28	of	of	ADP
eistud-25691	50	29	agricultural	agricultural	ADJ
eistud-25691	50	30	and	and	CCONJ
eistud-25691	50	31	food	food	NOUN
eistud-25691	50	32	products	product	NOUN
eistud-25691	50	33	competitiveness	competitiveness	NOUN
eistud-25691	50	34	.	.	PUNCT
eistud-25691	51	1	according	accord	VERB
eistud-25691	51	2	to	to	ADP
eistud-25691	51	3	the	the	DET
eistud-25691	51	4	theory	theory	NOUN
eistud-25691	51	5	of	of	ADP
eistud-25691	51	6	elasticity	elasticity	NOUN
eistud-25691	51	7	theory	theory	NOUN
eistud-25691	51	8	justifying	justify	VERB
eistud-25691	51	9	a	a	DET
eistud-25691	51	10	possible	possible	ADJ
eistud-25691	51	11	reduction	reduction	NOUN
eistud-25691	51	12	in	in	ADP
eistud-25691	51	13	the	the	DET
eistud-25691	51	14	vat	vat	NOUN
eistud-25691	51	15	lithuanian	lithuanian	NOUN
eistud-25691	51	16	agricultural	agricultural	ADJ
eistud-25691	51	17	and	and	CCONJ
eistud-25691	51	18	food	food	NOUN
eistud-25691	51	19	prices	price	NOUN
eistud-25691	51	20	and	and	CCONJ
eistud-25691	51	21	their	their	PRON
eistud-25691	51	22	impact	impact	NOUN
eistud-25691	51	23	on	on	ADP
eistud-25691	51	24	the	the	DET
eistud-25691	51	25	consumption	consumption	NOUN
eistud-25691	51	26	of	of	ADP
eistud-25691	51	27	the	the	DET
eistud-25691	51	28	population	population	NOUN
eistud-25691	51	29	.	.	PUNCT
eistud-25691	52	1	the	the	DET
eistud-25691	52	2	practical	practical	ADJ
eistud-25691	52	3	significance	significance	NOUN
eistud-25691	52	4	is	be	AUX
eistud-25691	52	5	that	that	SCONJ
eistud-25691	52	6	following	follow	VERB
eistud-25691	52	7	an	an	DET
eistud-25691	52	8	analysis	analysis	NOUN
eistud-25691	52	9	,	,	PUNCT
eistud-25691	52	10	based	base	VERB
eistud-25691	52	11	on	on	ADP
eistud-25691	52	12	the	the	DET
eistud-25691	52	13	best	good	ADJ
eistud-25691	52	14	possible	possible	ADJ
eistud-25691	52	15	to	to	PART
eistud-25691	52	16	assess	assess	VERB
eistud-25691	52	17	the	the	DET
eistud-25691	52	18	change	change	NOUN
eistud-25691	52	19	in	in	ADP
eistud-25691	52	20	revenues	revenue	NOUN
eistud-25691	52	21	and	and	CCONJ
eistud-25691	52	22	sales	sale	NOUN
eistud-25691	52	23	scale	scale	NOUN
eistud-25691	52	24	dynamics	dynamic	NOUN
eistud-25691	52	25	in	in	ADP
eistud-25691	52	26	the	the	DET
eistud-25691	52	27	vat	vat	NOUN
eistud-25691	52	28	rate	rate	NOUN
eistud-25691	52	29	applicable	applicable	ADJ
eistud-25691	52	30	to	to	ADP
eistud-25691	52	31	the	the	DET
eistud-25691	52	32	agricultural	agricultural	ADJ
eistud-25691	52	33	and	and	CCONJ
eistud-25691	52	34	food	food	NOUN
eistud-25691	52	35	products	product	NOUN
eistud-25691	52	36	in	in	ADP
eistud-25691	52	37	lithuania	lithuania	PROPN
eistud-25691	52	38	.	.	PUNCT
eistud-25691	53	1	test	test	NOUN
eistud-25691	53	2	methods	method	NOUN
eistud-25691	53	3	statistical	statistical	ADJ
eistud-25691	53	4	analysis	analysis	NOUN
eistud-25691	53	5	,	,	PUNCT
eistud-25691	53	6	surveys	survey	NOUN
eistud-25691	53	7	,	,	PUNCT
eistud-25691	53	8	calculation	calculation	NOUN
eistud-25691	53	9	.	.	PUNCT
eistud-25691	54	1	the	the	DET
eistud-25691	54	2	study	study	NOUN
eistud-25691	54	3	period	period	NOUN
eistud-25691	54	4	is	be	AUX
eistud-25691	54	5	2004	2004	NUM
eistud-25691	54	6	2009	2009	NUM
eistud-25691	54	7	.	.	PUNCT
eistud-25691	55	1	value	value	NOUN
eistud-25691	55	2	added	add	VERB
eistud-25691	55	3	tax	tax	NOUN
eistud-25691	55	4	(	(	PUNCT
eistud-25691	55	5	vat	vat	NOUN
eistud-25691	55	6	)	)	PUNCT
eistud-25691	55	7	rates	rate	NOUN
eistud-25691	55	8	for	for	ADP
eistud-25691	55	9	agricultural	agricultural	ADJ
eistud-25691	55	10	and	and	CCONJ
eistud-25691	55	11	food	food	NOUN
eistud-25691	55	12	regulation	regulation	NOUN
eistud-25691	55	13	in	in	ADP
eistud-25691	55	14	the	the	DET
eistud-25691	55	15	european	european	PROPN
eistud-25691	55	16	union	union	PROPN
eistud-25691	55	17	and	and	CCONJ
eistud-25691	55	18	lithuania	lithuania	PROPN
eistud-25691	55	19	in	in	ADP
eistud-25691	55	20	the	the	DET
eistud-25691	55	21	european	european	PROPN
eistud-25691	55	22	union	union	PROPN
eistud-25691	55	23	the	the	DET
eistud-25691	55	24	vat	vat	NOUN
eistud-25691	55	25	system	system	NOUN
eistud-25691	55	26	is	be	AUX
eistud-25691	55	27	strictly	strictly	ADV
eistud-25691	55	28	regulated	regulate	VERB
eistud-25691	55	29	,	,	PUNCT
eistud-25691	55	30	because	because	SCONJ
eistud-25691	55	31	this	this	DET
eistud-25691	55	32	tax	tax	NOUN
eistud-25691	55	33	has	have	VERB
eistud-25691	55	34	a	a	DET
eistud-25691	55	35	significant	significant	ADJ
eistud-25691	55	36	influence	influence	NOUN
eistud-25691	55	37	over	over	ADP
eistud-25691	55	38	the	the	DET
eistud-25691	55	39	development	development	NOUN
eistud-25691	55	40	of	of	ADP
eistud-25691	55	41	the	the	DET
eistud-25691	55	42	eu	eu	PROPN
eistud-25691	55	43	’s	’s	PART
eistud-25691	55	44	single	single	ADJ
eistud-25691	55	45	market	market	NOUN
eistud-25691	55	46	and	and	CCONJ
eistud-25691	55	47	production	production	NOUN
eistud-25691	55	48	by	by	ADP
eistud-25691	55	49	ensuring	ensure	VERB
eistud-25691	55	50	adequate	adequate	ADJ
eistud-25691	55	51	competitiveness	competitiveness	NOUN
eistud-25691	55	52	.	.	PUNCT
eistud-25691	56	1	the	the	DET
eistud-25691	56	2	main	main	ADJ
eistud-25691	56	3	document	document	NOUN
eistud-25691	56	4	regulating	regulate	VERB
eistud-25691	56	5	the	the	DET
eistud-25691	56	6	sale	sale	NOUN
eistud-25691	56	7	of	of	ADP
eistud-25691	56	8	production	production	NOUN
eistud-25691	56	9	,	,	PUNCT
eistud-25691	56	10	including	include	VERB
eistud-25691	56	11	agricultural	agricultural	ADJ
eistud-25691	56	12	and	and	CCONJ
eistud-25691	56	13	food	food	NOUN
eistud-25691	56	14	products	product	NOUN
eistud-25691	56	15	,	,	PUNCT
eistud-25691	56	16	the	the	DET
eistud-25691	56	17	vat	vat	NOUN
eistud-25691	56	18	regime	regime	NOUN
eistud-25691	56	19	across	across	ADP
eistud-25691	56	20	the	the	DET
eistud-25691	56	21	eu	eu	PROPN
eistud-25691	56	22	is	be	AUX
eistud-25691	56	23	2006	2006	NUM
eistud-25691	56	24	,	,	PUNCT
eistud-25691	56	25	dated	date	VERB
eistud-25691	56	26	28	28	NUM
eistud-25691	56	27	november	november	PROPN
eistud-25691	56	28	the	the	DET
eistud-25691	56	29	european	european	PROPN
eistud-25691	56	30	council	council	PROPN
eistud-25691	56	31	directive	directive	NOUN
eistud-25691	56	32	2006/112	2006/112	PROPN
eistud-25691	56	33	/	/	SYM
eistud-25691	56	34	eb	eb	PROPN
eistud-25691	56	35	on	on	ADP
eistud-25691	56	36	the	the	DET
eistud-25691	56	37	common	common	ADJ
eistud-25691	56	38	value	value	NOUN
eistud-25691	56	39	added	add	VERB
eistud-25691	56	40	tax	tax	NOUN
eistud-25691	56	41	system	system	NOUN
eistud-25691	56	42	.	.	PUNCT
eistud-25691	57	1	this	this	DET
eistud-25691	57	2	directive	directive	NOUN
eistud-25691	57	3	regulates	regulate	VERB
eistud-25691	57	4	practically	practically	ADV
eistud-25691	57	5	all	all	DET
eistud-25691	57	6	aspects	aspect	NOUN
eistud-25691	57	7	of	of	ADP
eistud-25691	57	8	the	the	DET
eistud-25691	57	9	application	application	NOUN
eistud-25691	57	10	of	of	ADP
eistud-25691	57	11	vat	vat	NOUN
eistud-25691	57	12	.	.	PUNCT
eistud-25691	58	1	in	in	ADP
eistud-25691	58	2	addition	addition	NOUN
eistud-25691	58	3	to	to	ADP
eistud-25691	58	4	this	this	DET
eistud-25691	58	5	threshold	threshold	NOUN
eistud-25691	58	6	,	,	PUNCT
eistud-25691	58	7	there	there	PRON
eistud-25691	58	8	are	be	VERB
eistud-25691	58	9	still	still	ADV
eistud-25691	58	10	some	some	PRON
eistud-25691	58	11	of	of	ADP
eistud-25691	58	12	the	the	DET
eistud-25691	58	13	european	european	PROPN
eistud-25691	58	14	council	council	PROPN
eistud-25691	58	15	and	and	CCONJ
eistud-25691	58	16	european	european	PROPN
eistud-25691	58	17	commission	commission	PROPN
eistud-25691	58	18	directives	directive	NOUN
eistud-25691	58	19	on	on	ADP
eistud-25691	58	20	the	the	DET
eistud-25691	58	21	specific	specific	ADJ
eistud-25691	58	22	application	application	NOUN
eistud-25691	58	23	of	of	ADP
eistud-25691	58	24	vat	vat	NOUN
eistud-25691	58	25	to	to	ADP
eistud-25691	58	26	the	the	DET
eistud-25691	58	27	hearings	hearing	NOUN
eistud-25691	58	28	.	.	PUNCT
eistud-25691	59	1	lithuania	lithuania	PROPN
eistud-25691	59	2	vat	vat	PROPN
eistud-25691	59	3	introduced	introduce	VERB
eistud-25691	59	4	in	in	ADP
eistud-25691	59	5	1994	1994	NUM
eistud-25691	59	6	,	,	PUNCT
eistud-25691	59	7	at	at	ADP
eistud-25691	59	8	1	1	NUM
eistud-25691	59	9	day	day	NOUN
eistud-25691	59	10	,	,	PUNCT
eistud-25691	59	11	entry	entry	NOUN
eistud-25691	59	12	into	into	ADP
eistud-25691	59	13	force	force	NOUN
eistud-25691	59	14	of	of	ADP
eistud-25691	59	15	the	the	DET
eistud-25691	59	16	republic	republic	NOUN
eistud-25691	59	17	of	of	ADP
eistud-25691	59	18	lithuania	lithuania	PROPN
eistud-25691	59	19	law	law	PROPN
eistud-25691	59	20	on	on	ADP
eistud-25691	59	21	value	value	NOUN
eistud-25691	59	22	added	add	VERB
eistud-25691	59	23	tax	tax	NOUN
eistud-25691	59	24	nr	nr	PROPN
eistud-25691	59	25	.	.	PUNCT
eistud-25691	60	1	i	i	PRON
eistud-25691	60	2	3455	3455	NUM
eistud-25691	60	3	which	which	PRON
eistud-25691	60	4	operated	operate	VERB
eistud-25691	60	5	until	until	ADP
eistud-25691	60	6	2002	2002	NUM
eistud-25691	60	7	30	30	NUM
eistud-25691	60	8	june	june	NOUN
eistud-25691	60	9	.	.	PUNCT
eistud-25691	61	1	since	since	SCONJ
eistud-25691	61	2	2002	2002	NUM
eistud-25691	61	3	,	,	PUNCT
eistud-25691	61	4	issn	issn	PROPN
eistud-25691	61	5	1822	1822	NUM
eistud-25691	61	6	-	-	SYM
eistud-25691	61	7	8402	8402	NUM
eistud-25691	61	8	european	european	ADJ
eistud-25691	61	9	integration	integration	NOUN
eistud-25691	61	10	studies	study	NOUN
eistud-25691	61	11	.	.	PUNCT
eistud-25691	62	1	2010	2010	NUM
eistud-25691	62	2	.	.	PUNCT
eistud-25691	63	1	no	no	DET
eistud-25691	63	2	4	4	NUM
eistud-25691	63	3	87	87	NUM
eistud-25691	63	4	table	table	NOUN
eistud-25691	63	5	1	1	NUM
eistud-25691	63	6	.	.	PUNCT
eistud-25691	64	1	the	the	DET
eistud-25691	64	2	existing	exist	VERB
eistud-25691	64	3	vat	vat	NOUN
eistud-25691	64	4	rate	rate	NOUN
eistud-25691	64	5	and	and	CCONJ
eistud-25691	64	6	deviation	deviation	NOUN
eistud-25691	64	7	of	of	ADP
eistud-25691	64	8	the	the	DET
eistud-25691	64	9	rate	rate	NOUN
eistud-25691	64	10	reduction	reduction	NOUN
eistud-25691	64	11	in	in	ADP
eistud-25691	64	12	the	the	DET
eistud-25691	64	13	food	food	NOUN
eistud-25691	64	14	sector	sector	NOUN
eistud-25691	64	15	of	of	ADP
eistud-25691	64	16	lithuania	lithuania	PROPN
eistud-25691	64	17	product	product	NOUN
eistud-25691	64	18	group	group	NOUN
eistud-25691	64	19	sold	sell	VERB
eistud-25691	64	20	on	on	ADP
eistud-25691	64	21	the	the	DET
eistud-25691	64	22	domestic	domestic	ADJ
eistud-25691	64	23	market	market	NOUN
eistud-25691	64	24	vat	vat	NOUN
eistud-25691	64	25	standard	standard	ADJ
eistud-25691	64	26	rate	rate	NOUN
eistud-25691	64	27	the	the	DET
eistud-25691	64	28	existing	exist	VERB
eistud-25691	64	29	vat	vat	NOUN
eistud-25691	64	30	rate	rate	NOUN
eistud-25691	64	31	the	the	DET
eistud-25691	64	32	amount	amount	NOUN
eistud-25691	64	33	of	of	ADP
eistud-25691	64	34	vat	vat	NOUN
eistud-25691	64	35	at	at	ADP
eistud-25691	64	36	the	the	DET
eistud-25691	64	37	standard	standard	ADJ
eistud-25691	64	38	rate	rate	NOUN
eistud-25691	64	39	the	the	DET
eistud-25691	64	40	amount	amount	NOUN
eistud-25691	64	41	of	of	ADP
eistud-25691	64	42	vat	vat	NOUN
eistud-25691	64	43	under	under	ADP
eistud-25691	64	44	the	the	DET
eistud-25691	64	45	current	current	ADJ
eistud-25691	64	46	rate	rate	NOUN
eistud-25691	64	47	deviation	deviation	NOUN
eistud-25691	64	48	of	of	ADP
eistud-25691	64	49	the	the	DET
eistud-25691	64	50	rate	rate	NOUN
eistud-25691	64	51	reduction	reduction	NOUN
eistud-25691	64	52	2004	2004	NUM
eistud-25691	64	53	2009	2009	NUM
eistud-25691	64	54	2004	2004	NUM
eistud-25691	64	55	2009	2009	NUM
eistud-25691	64	56	2004	2004	NUM
eistud-25691	64	57	2009	2009	NUM
eistud-25691	64	58	2004	2004	NUM
eistud-25691	64	59	2009	2009	NUM
eistud-25691	64	60	2004	2004	NUM
eistud-25691	64	61	2009	2009	NUM
eistud-25691	64	62	2004	2004	NUM
eistud-25691	64	63	2009	2009	NUM
eistud-25691	64	64	2	2	NUM
eistud-25691	64	65	3	3	NUM
eistud-25691	64	66	4	4	NUM
eistud-25691	64	67	5	5	NUM
eistud-25691	64	68	6	6	NUM
eistud-25691	64	69	7	7	NUM
eistud-25691	64	70	8	8	NUM
eistud-25691	64	71	3	3	NUM
eistud-25691	64	72	4	4	NUM
eistud-25691	64	73	3	3	NUM
eistud-25691	64	74	4	4	NUM
eistud-25691	64	75	3	3	NUM
eistud-25691	64	76	4	4	NUM
eistud-25691	64	77	fresh	fresh	ADJ
eistud-25691	64	78	and	and	CCONJ
eistud-25691	64	79	chilled	chill	VERB
eistud-25691	64	80	meat	meat	NOUN
eistud-25691	64	81	comestible	comestible	ADJ
eistud-25691	64	82	offal	offal	NOUN
eistud-25691	65	1	287,5	287,5	NUM
eistud-25691	65	2	637,7	637,7	NOUN
eistud-25691	65	3	18	18	NUM
eistud-25691	65	4	19,6	19,6	NUM
eistud-25691	65	5	5	5	NUM
eistud-25691	65	6	19,6	19,6	NUM
eistud-25691	65	7	51,75	51,75	NOUN
eistud-25691	65	8	125,0	125,0	NUM
eistud-25691	65	9	14,4	14,4	NUM
eistud-25691	65	10	125,0	125,0	NUM
eistud-25691	65	11	37,4	37,4	NUM
eistud-25691	65	12	0,0	0,0	NUM
eistud-25691	65	13	fresh	fresh	ADJ
eistud-25691	65	14	,	,	PUNCT
eistud-25691	65	15	chilled	chill	VERB
eistud-25691	65	16	,	,	PUNCT
eistud-25691	65	17	frozen	frozen	ADJ
eistud-25691	65	18	,	,	PUNCT
eistud-25691	65	19	deep	deep	ADJ
eistud-25691	65	20	frozen	frozen	ADJ
eistud-25691	65	21	poultry	poultry	NOUN
eistud-25691	65	22	meat	meat	NOUN
eistud-25691	65	23	and	and	CCONJ
eistud-25691	65	24	offal	offal	X
eistud-25691	65	25	comestible	comestible	ADJ
eistud-25691	65	26	117,3	117,3	PROPN
eistud-25691	65	27	217	217	NUM
eistud-25691	65	28	18	18	NUM
eistud-25691	65	29	19,6	19,6	NUM
eistud-25691	65	30	5	5	NUM
eistud-25691	66	1	19,6	19,6	NUM
eistud-25691	66	2	21,1	21,1	NUM
eistud-25691	66	3	42,5	42,5	NUM
eistud-25691	66	4	5,9	5,9	NUM
eistud-25691	66	5	42,5	42,5	NUM
eistud-25691	66	6	15,2	15,2	NUM
eistud-25691	66	7	0,0	0,0	NUM
eistud-25691	66	8	meat	meat	NOUN
eistud-25691	66	9	preparations	preparation	NOUN
eistud-25691	66	10	560,7	560,7	NOUN
eistud-25691	66	11	856,5	856,5	ADJ
eistud-25691	66	12	18	18	NUM
eistud-25691	66	13	19,6	19,6	NUM
eistud-25691	66	14	18	18	NUM
eistud-25691	66	15	19,6	19,6	NUM
eistud-25691	66	16	100,9	100,9	NUM
eistud-25691	66	17	167,9	167,9	NUM
eistud-25691	66	18	100,9	100,9	NOUN
eistud-25691	66	19	167,9	167,9	NUM
eistud-25691	66	20	0,0	0,0	NUM
eistud-25691	66	21	0,0	0,0	NUM
eistud-25691	66	22	potatoes	potato	NOUN
eistud-25691	66	23	,	,	PUNCT
eistud-25691	66	24	vegetables	vegetable	NOUN
eistud-25691	66	25	,	,	PUNCT
eistud-25691	66	26	fruits	fruit	NOUN
eistud-25691	66	27	and	and	CCONJ
eistud-25691	66	28	berries	berry	NOUN
eistud-25691	66	29	63,9	63,9	ADJ
eistud-25691	66	30	128,7	128,7	NUM
eistud-25691	66	31	18	18	NUM
eistud-25691	66	32	19,6	19,6	NUM
eistud-25691	66	33	18	18	NUM
eistud-25691	66	34	19,6	19,6	NUM
eistud-25691	66	35	11,5	11,5	NUM
eistud-25691	66	36	25,2	25,2	NUM
eistud-25691	66	37	11,5	11,5	NUM
eistud-25691	66	38	25,2	25,2	NUM
eistud-25691	66	39	0,0	0,0	NUM
eistud-25691	66	40	0,0	0,0	NUM
eistud-25691	66	41	milk	milk	NOUN
eistud-25691	66	42	and	and	CCONJ
eistud-25691	66	43	milk	milk	NOUN
eistud-25691	66	44	products	product	NOUN
eistud-25691	66	45	715,3	715,3	NUM
eistud-25691	66	46	1122	1122	NUM
eistud-25691	66	47	18	18	NUM
eistud-25691	66	48	19,6	19,6	NUM
eistud-25691	66	49	18	18	NUM
eistud-25691	66	50	19,6	19,6	NUM
eistud-25691	66	51	128,8	128,8	NUM
eistud-25691	66	52	219,9	219,9	NUM
eistud-25691	66	53	128,8	128,8	NOUN
eistud-25691	66	54	219,9	219,9	NUM
eistud-25691	66	55	0,0	0,0	NUM
eistud-25691	66	56	0,0	0,0	NOUN
eistud-25691	66	57	in	in	ADP
eistud-25691	66	58	all	all	DET
eistud-25691	66	59	1744,7	1744,7	NOUN
eistud-25691	66	60	2961,9	2961,9	NUM
eistud-25691	66	61	x	x	SYM
eistud-25691	67	1	x	x	PUNCT
eistud-25691	67	2	x	x	SYM
eistud-25691	67	3	x	x	SYM
eistud-25691	67	4	314,0	314,0	NUM
eistud-25691	67	5	580,5	580,5	NOUN
eistud-25691	67	6	261,4	261,4	NUM
eistud-25691	67	7	580,5	580,5	NOUN
eistud-25691	67	8	52,6	52,6	NUM
eistud-25691	67	9	0,0	0,0	NUM
eistud-25691	67	10	source	source	NOUN
eistud-25691	67	11	:	:	PUNCT
eistud-25691	67	12	agricultural	agricultural	ADJ
eistud-25691	67	13	production	production	NOUN
eistud-25691	67	14	in	in	ADP
eistud-25691	67	15	buying	buying	NOUN
eistud-25691	67	16	and	and	CCONJ
eistud-25691	67	17	production	production	NOUN
eistud-25691	67	18	in	in	ADP
eistud-25691	67	19	2004	2004	NUM
eistud-25691	67	20	and	and	CCONJ
eistud-25691	67	21	2009	2009	NUM
eistud-25691	67	22	.	.	PUNCT
eistud-25691	68	1	department	department	NOUN
eistud-25691	68	2	of	of	ADP
eistud-25691	68	3	statistics	statistic	NOUN
eistud-25691	68	4	at	at	ADP
eistud-25691	68	5	the	the	DET
eistud-25691	68	6	lithuanian	lithuanian	ADJ
eistud-25691	68	7	goverment	goverment	NOUN
eistud-25691	68	8	.v	.v	PROPN
eistud-25691	68	9	.	.	PUNCT
eistud-25691	68	10	,	,	PUNCT
eistud-25691	68	11	2005	2005	NUM
eistud-25691	68	12	,	,	PUNCT
eistud-25691	68	13	2009	2009	NUM
eistud-25691	68	14	.	.	PUNCT
eistud-25691	69	1	subject	subject	NOUN
eistud-25691	69	2	to	to	ADP
eistud-25691	69	3	standard	standard	ADJ
eistud-25691	69	4	vat	vat	NOUN
eistud-25691	69	5	rate	rate	NOUN
eistud-25691	69	6	of	of	ADP
eistud-25691	69	7	21	21	NUM
eistud-25691	69	8	percent	percent	NOUN
eistud-25691	69	9	of	of	ADP
eistud-25691	69	10	lithuania	lithuania	PROPN
eistud-25691	69	11	produced	produce	VERB
eistud-25691	69	12	agricultural	agricultural	ADJ
eistud-25691	69	13	and	and	CCONJ
eistud-25691	69	14	food	food	NOUN
eistud-25691	69	15	products	product	NOUN
eistud-25691	69	16	to	to	PART
eistud-25691	69	17	reduce	reduce	VERB
eistud-25691	69	18	the	the	DET
eistud-25691	69	19	competitiveness	competitiveness	NOUN
eistud-25691	69	20	of	of	ADP
eistud-25691	69	21	the	the	DET
eistud-25691	69	22	fact	fact	NOUN
eistud-25691	69	23	that	that	SCONJ
eistud-25691	69	24	in	in	ADP
eistud-25691	69	25	some	some	DET
eistud-25691	69	26	neighbouring	neighbouring	ADJ
eistud-25691	69	27	countries	country	NOUN
eistud-25691	69	28	and	and	CCONJ
eistud-25691	69	29	the	the	DET
eistud-25691	69	30	eu	eu	PROPN
eistud-25691	69	31	,	,	PUNCT
eistud-25691	69	32	with	with	ADP
eistud-25691	69	33	which	which	PRON
eistud-25691	69	34	it	it	PRON
eistud-25691	69	35	has	have	VERB
eistud-25691	69	36	intensive	intensive	ADJ
eistud-25691	69	37	trade	trade	NOUN
eistud-25691	69	38	relations	relation	NOUN
eistud-25691	69	39	,	,	PUNCT
eistud-25691	69	40	food	food	NOUN
eistud-25691	69	41	and	and	CCONJ
eistud-25691	69	42	supplies	supply	NOUN
eistud-25691	69	43	for	for	ADP
eistud-25691	69	44	agricultural	agricultural	ADJ
eistud-25691	69	45	output	output	NOUN
eistud-25691	69	46	,	,	PUNCT
eistud-25691	69	47	which	which	PRON
eistud-25691	69	48	determine	determine	VERB
eistud-25691	69	49	the	the	DET
eistud-25691	69	50	production	production	NOUN
eistud-25691	69	51	cost	cost	NOUN
eistud-25691	69	52	and	and	CCONJ
eistud-25691	69	53	value	value	NOUN
eistud-25691	69	54	,	,	PUNCT
eistud-25691	69	55	lower	low	ADJ
eistud-25691	69	56	vat	vat	NOUN
eistud-25691	69	57	rates	rate	NOUN
eistud-25691	69	58	(	(	PUNCT
eistud-25691	69	59	see	see	VERB
eistud-25691	69	60	table	table	NOUN
eistud-25691	69	61	2	2	NUM
eistud-25691	69	62	)	)	PUNCT
eistud-25691	69	63	.	.	PUNCT
eistud-25691	70	1	table	table	NOUN
eistud-25691	70	2	2	2	NUM
eistud-25691	70	3	.	.	PUNCT
eistud-25691	70	4	vat	vat	NOUN
eistud-25691	70	5	rates	rate	NOUN
eistud-25691	70	6	juxtaposition	juxtaposition	NOUN
eistud-25691	70	7	of	of	ADP
eistud-25691	70	8	agricultural	agricultural	ADJ
eistud-25691	70	9	and	and	CCONJ
eistud-25691	70	10	food	food	NOUN
eistud-25691	70	11	products	product	NOUN
eistud-25691	70	12	and	and	CCONJ
eistud-25691	70	13	resources	resource	NOUN
eistud-25691	70	14	in	in	ADP
eistud-25691	70	15	agricultural	agricultural	ADJ
eistud-25691	70	16	output	output	NOUN
eistud-25691	70	17	in	in	ADP
eistud-25691	70	18	the	the	DET
eistud-25691	70	19	individual	individual	ADJ
eistud-25691	70	20	member	member	NOUN
eistud-25691	70	21	countries	country	NOUN
eistud-25691	70	22	vat	vat	VERB
eistud-25691	70	23	foods	food	NOUN
eistud-25691	70	24	vat	vat	NOUN
eistud-25691	70	25	resources	resource	NOUN
eistud-25691	70	26	agricultural	agricultural	ADJ
eistud-25691	70	27	output	output	NOUN
eistud-25691	70	28	2004	2004	NUM
eistud-25691	70	29	2009	2009	NUM
eistud-25691	70	30	2004	2004	NUM
eistud-25691	70	31	2009	2009	NUM
eistud-25691	70	32	lithuania	lithuania	PROPN
eistud-25691	70	33	18	18	NUM
eistud-25691	70	34	standard	standard	NOUN
eistud-25691	70	35	,	,	PUNCT
eistud-25691	70	36	18	18	NUM
eistud-25691	70	37	agriculture	agriculture	NOUN
eistud-25691	70	38	and	and	CCONJ
eistud-25691	70	39	food	food	NOUN
eistud-25691	70	40	(	(	PUNCT
eistud-25691	70	41	100	100	NUM
eistud-25691	70	42	percent	percent	NOUN
eistud-25691	70	43	from	from	ADP
eistud-25691	70	44	the	the	DET
eistud-25691	70	45	standard	standard	NOUN
eistud-25691	70	46	)	)	PUNCT
eistud-25691	70	47	,	,	PUNCT
eistud-25691	70	48	5	5	NUM
eistud-25691	70	49	raw	raw	ADJ
eistud-25691	70	50	meat	meat	NOUN
eistud-25691	70	51	,	,	PUNCT
eistud-25691	70	52	raw	raw	ADJ
eistud-25691	70	53	poultry	poultry	NOUN
eistud-25691	70	54	,	,	PUNCT
eistud-25691	70	55	fish	fish	NOUN
eistud-25691	70	56	,	,	PUNCT
eistud-25691	70	57	organic	organic	ADJ
eistud-25691	70	58	products	product	NOUN
eistud-25691	70	59	,	,	PUNCT
eistud-25691	70	60	some	some	DET
eistud-25691	70	61	agricultural	agricultural	ADJ
eistud-25691	70	62	traders	trader	NOUN
eistud-25691	70	63	(	(	PUNCT
eistud-25691	70	64	28	28	NUM
eistud-25691	70	65	percent	percent	NOUN
eistud-25691	70	66	from	from	ADP
eistud-25691	70	67	the	the	DET
eistud-25691	70	68	standard	standard	NOUN
eistud-25691	70	69	)	)	PUNCT
eistud-25691	70	70	21	21	NUM
eistud-25691	70	71	standard	standard	NOUN
eistud-25691	70	72	,	,	PUNCT
eistud-25691	70	73	21	21	NUM
eistud-25691	70	74	agriculture	agriculture	NOUN
eistud-25691	70	75	and	and	CCONJ
eistud-25691	70	76	food	food	NOUN
eistud-25691	70	77	(	(	PUNCT
eistud-25691	70	78	100	100	NUM
eistud-25691	70	79	percent	percent	NOUN
eistud-25691	70	80	from	from	ADP
eistud-25691	70	81	the	the	DET
eistud-25691	70	82	standard	standard	NOUN
eistud-25691	70	83	)	)	PUNCT
eistud-25691	70	84	5	5	NUM
eistud-25691	70	85	mineral	mineral	NOUN
eistud-25691	70	86	fertilizers	fertilizer	NOUN
eistud-25691	70	87	21	21	NUM
eistud-25691	70	88	latvia	latvia	PROPN
eistud-25691	70	89	18	18	NUM
eistud-25691	70	90	–	–	PUNCT
eistud-25691	70	91	standard	standard	NOUN
eistud-25691	70	92	(	(	PUNCT
eistud-25691	70	93	100	100	NUM
eistud-25691	70	94	percent	percent	NOUN
eistud-25691	70	95	lithuanian	lithuanian	ADJ
eistud-25691	70	96	level	level	NOUN
eistud-25691	70	97	)	)	PUNCT
eistud-25691	70	98	,	,	PUNCT
eistud-25691	70	99	18	18	NUM
eistud-25691	70	100	agriculture	agriculture	NOUN
eistud-25691	70	101	and	and	CCONJ
eistud-25691	70	102	food	food	NOUN
eistud-25691	70	103	(	(	PUNCT
eistud-25691	70	104	100	100	NUM
eistud-25691	70	105	percent	percent	NOUN
eistud-25691	70	106	from	from	ADP
eistud-25691	70	107	the	the	DET
eistud-25691	70	108	standard	standard	NOUN
eistud-25691	70	109	)	)	PUNCT
eistud-25691	70	110	,	,	PUNCT
eistud-25691	70	111	5	5	NUM
eistud-25691	70	112	specialized	specialized	ADJ
eistud-25691	70	113	baby	baby	NOUN
eistud-25691	70	114	food	food	NOUN
eistud-25691	70	115	21	21	NUM
eistud-25691	70	116	–	–	PUNCT
eistud-25691	70	117	standard	standard	NOUN
eistud-25691	70	118	(	(	PUNCT
eistud-25691	70	119	100	100	NUM
eistud-25691	70	120	percent	percent	NOUN
eistud-25691	70	121	lithuanian	lithuanian	ADJ
eistud-25691	70	122	level	level	NOUN
eistud-25691	70	123	)	)	PUNCT
eistud-25691	70	124	,	,	PUNCT
eistud-25691	70	125	21	21	NUM
eistud-25691	70	126	agriculture	agriculture	NOUN
eistud-25691	70	127	and	and	CCONJ
eistud-25691	70	128	food	food	NOUN
eistud-25691	70	129	,	,	PUNCT
eistud-25691	70	130	10	10	NUM
eistud-25691	70	131	specialized	specialized	ADJ
eistud-25691	70	132	baby	baby	NOUN
eistud-25691	70	133	food	food	NOUN
eistud-25691	70	134	18	18	NUM
eistud-25691	70	135	(	(	PUNCT
eistud-25691	70	136	100	100	NUM
eistud-25691	70	137	percent	percent	NOUN
eistud-25691	70	138	lithuanian	lithuanian	ADJ
eistud-25691	70	139	level	level	NOUN
eistud-25691	70	140	)	)	PUNCT
eistud-25691	70	141	21	21	NUM
eistud-25691	70	142	(	(	PUNCT
eistud-25691	70	143	100	100	NUM
eistud-25691	70	144	percent	percent	NOUN
eistud-25691	70	145	lithuanian	lithuanian	ADJ
eistud-25691	70	146	level	level	NOUN
eistud-25691	70	147	)	)	PUNCT
eistud-25691	70	148	,	,	PUNCT
eistud-25691	70	149	estonia	estonia	PROPN
eistud-25691	70	150	18	18	NUM
eistud-25691	70	151	–	–	PUNCT
eistud-25691	70	152	standard	standard	NOUN
eistud-25691	70	153	(	(	PUNCT
eistud-25691	70	154	100	100	NUM
eistud-25691	70	155	percent	percent	NOUN
eistud-25691	70	156	lithuanian	lithuanian	ADJ
eistud-25691	70	157	level	level	NOUN
eistud-25691	70	158	)	)	PUNCT
eistud-25691	70	159	,	,	PUNCT
eistud-25691	70	160	18	18	NUM
eistud-25691	70	161	agriculture	agriculture	NOUN
eistud-25691	70	162	and	and	CCONJ
eistud-25691	70	163	food	food	NOUN
eistud-25691	70	164	(	(	PUNCT
eistud-25691	70	165	100	100	NUM
eistud-25691	70	166	percent	percent	NOUN
eistud-25691	70	167	from	from	ADP
eistud-25691	70	168	the	the	DET
eistud-25691	70	169	standard	standard	NOUN
eistud-25691	70	170	)	)	PUNCT
eistud-25691	70	171	18	18	NUM
eistud-25691	70	172	–	–	PUNCT
eistud-25691	70	173	standard	standard	NOUN
eistud-25691	70	174	(	(	PUNCT
eistud-25691	70	175	86	86	NUM
eistud-25691	70	176	percent	percent	NOUN
eistud-25691	70	177	lithuanian	lithuanian	ADJ
eistud-25691	70	178	level	level	NOUN
eistud-25691	70	179	)	)	PUNCT
eistud-25691	70	180	,	,	PUNCT
eistud-25691	70	181	18	18	NUM
eistud-25691	70	182	agriculture	agriculture	NOUN
eistud-25691	70	183	and	and	CCONJ
eistud-25691	70	184	food	food	NOUN
eistud-25691	70	185	(	(	PUNCT
eistud-25691	70	186	100	100	NUM
eistud-25691	70	187	percent	percent	NOUN
eistud-25691	70	188	from	from	ADP
eistud-25691	70	189	the	the	DET
eistud-25691	70	190	standard	standard	NOUN
eistud-25691	70	191	)	)	PUNCT
eistud-25691	70	192	18	18	NUM
eistud-25691	70	193	(	(	PUNCT
eistud-25691	70	194	100	100	NUM
eistud-25691	70	195	percent	percent	NOUN
eistud-25691	70	196	lithuanian	lithuanian	ADJ
eistud-25691	70	197	level	level	NOUN
eistud-25691	70	198	)	)	PUNCT
eistud-25691	70	199	18	18	NUM
eistud-25691	70	200	(	(	PUNCT
eistud-25691	70	201	86	86	NUM
eistud-25691	70	202	percent	percent	NOUN
eistud-25691	70	203	lithuanian	lithuanian	ADJ
eistud-25691	70	204	level	level	NOUN
eistud-25691	70	205	)	)	PUNCT
eistud-25691	70	206	poland	poland	PROPN
eistud-25691	70	207	22	22	NUM
eistud-25691	70	208	–	–	PUNCT
eistud-25691	70	209	standard	standard	NOUN
eistud-25691	70	210	(	(	PUNCT
eistud-25691	70	211	122	122	NUM
eistud-25691	70	212	percent	percent	NOUN
eistud-25691	70	213	lithuanian	lithuanian	ADJ
eistud-25691	70	214	level	level	NOUN
eistud-25691	70	215	)	)	PUNCT
eistud-25691	70	216	,	,	PUNCT
eistud-25691	70	217	7	7	NUM
eistud-25691	70	218	agriculture	agriculture	NOUN
eistud-25691	70	219	and	and	CCONJ
eistud-25691	70	220	food	food	NOUN
eistud-25691	70	221	(	(	PUNCT
eistud-25691	70	222	32	32	NUM
eistud-25691	70	223	percent	percent	NOUN
eistud-25691	70	224	from	from	ADP
eistud-25691	70	225	the	the	DET
eistud-25691	70	226	standard	standard	NOUN
eistud-25691	70	227	and	and	CCONJ
eistud-25691	70	228	39	39	NUM
eistud-25691	70	229	percent	percent	NOUN
eistud-25691	70	230	from	from	ADP
eistud-25691	70	231	the	the	DET
eistud-25691	70	232	lithuanian	lithuanian	ADJ
eistud-25691	70	233	level	level	NOUN
eistud-25691	70	234	)	)	PUNCT
eistud-25691	70	235	,	,	PUNCT
eistud-25691	70	236	3	3	X
eistud-25691	70	237	–	–	PUNCT
eistud-25691	70	238	meat	meat	NOUN
eistud-25691	70	239	(	(	PUNCT
eistud-25691	70	240	14	14	NUM
eistud-25691	70	241	percent	percent	NOUN
eistud-25691	70	242	from	from	ADP
eistud-25691	70	243	the	the	DET
eistud-25691	70	244	standard	standard	NOUN
eistud-25691	70	245	and	and	CCONJ
eistud-25691	70	246	60	60	NUM
eistud-25691	70	247	percent	percent	NOUN
eistud-25691	70	248	lithuanian	lithuanian	ADJ
eistud-25691	70	249	level	level	NOUN
eistud-25691	70	250	)	)	PUNCT
eistud-25691	70	251	22	22	NUM
eistud-25691	70	252	–	–	PUNCT
eistud-25691	70	253	standard	standard	NOUN
eistud-25691	70	254	(	(	PUNCT
eistud-25691	70	255	105	105	NUM
eistud-25691	70	256	percent	percent	NOUN
eistud-25691	70	257	lithuanian	lithuanian	ADJ
eistud-25691	70	258	level	level	NOUN
eistud-25691	70	259	)	)	PUNCT
eistud-25691	70	260	,	,	PUNCT
eistud-25691	70	261	7	7	NUM
eistud-25691	70	262	agriculture	agriculture	NOUN
eistud-25691	70	263	and	and	CCONJ
eistud-25691	70	264	food	food	NOUN
eistud-25691	70	265	(	(	PUNCT
eistud-25691	70	266	32	32	NUM
eistud-25691	70	267	percent	percent	NOUN
eistud-25691	70	268	from	from	ADP
eistud-25691	70	269	the	the	DET
eistud-25691	70	270	standard	standard	NOUN
eistud-25691	70	271	and	and	CCONJ
eistud-25691	70	272	33	33	NUM
eistud-25691	70	273	percent	percent	NOUN
eistud-25691	70	274	from	from	ADP
eistud-25691	70	275	the	the	DET
eistud-25691	70	276	lithuanian	lithuanian	ADJ
eistud-25691	70	277	level	level	NOUN
eistud-25691	70	278	)	)	PUNCT
eistud-25691	70	279	,	,	PUNCT
eistud-25691	70	280	3	3	X
eistud-25691	70	281	–	–	PUNCT
eistud-25691	70	282	meat	meat	NOUN
eistud-25691	70	283	(	(	PUNCT
eistud-25691	70	284	14	14	NUM
eistud-25691	70	285	percent	percent	NOUN
eistud-25691	70	286	from	from	ADP
eistud-25691	70	287	the	the	DET
eistud-25691	70	288	standard	standard	NOUN
eistud-25691	70	289	and	and	CCONJ
eistud-25691	70	290	14	14	NUM
eistud-25691	70	291	percent	percent	NOUN
eistud-25691	70	292	lithuanian	lithuanian	ADJ
eistud-25691	70	293	level	level	NOUN
eistud-25691	70	294	)	)	PUNCT
eistud-25691	70	295	3	3	NUM
eistud-25691	70	296	(	(	PUNCT
eistud-25691	70	297	17	17	NUM
eistud-25691	70	298	percent	percent	NOUN
eistud-25691	70	299	from	from	ADP
eistud-25691	70	300	the	the	DET
eistud-25691	70	301	lithuanian	lithuanian	ADJ
eistud-25691	70	302	level	level	NOUN
eistud-25691	70	303	)	)	PUNCT
eistud-25691	70	304	3	3	NUM
eistud-25691	70	305	(	(	PUNCT
eistud-25691	70	306	17	17	NUM
eistud-25691	70	307	percent	percent	NOUN
eistud-25691	70	308	from	from	ADP
eistud-25691	70	309	the	the	DET
eistud-25691	70	310	lithuanian	lithuanian	ADJ
eistud-25691	70	311	level	level	NOUN
eistud-25691	70	312	)	)	PUNCT
eistud-25691	70	313	issn	issn	PROPN
eistud-25691	70	314	1822	1822	NUM
eistud-25691	70	315	-	-	SYM
eistud-25691	70	316	8402	8402	NUM
eistud-25691	70	317	european	european	ADJ
eistud-25691	70	318	integration	integration	NOUN
eistud-25691	70	319	studies	study	NOUN
eistud-25691	70	320	.	.	PUNCT
eistud-25691	71	1	2010	2010	NUM
eistud-25691	71	2	.	.	PUNCT
eistud-25691	72	1	no	no	DET
eistud-25691	72	2	4	4	NUM
eistud-25691	72	3	88	88	NUM
eistud-25691	72	4	france	france	PROPN
eistud-25691	72	5	19,6	19,6	NUM
eistud-25691	72	6	standard	standard	NOUN
eistud-25691	72	7	(	(	PUNCT
eistud-25691	72	8	109	109	NUM
eistud-25691	72	9	percent	percent	NOUN
eistud-25691	72	10	lithuanian	lithuanian	ADJ
eistud-25691	72	11	level	level	NOUN
eistud-25691	72	12	)	)	PUNCT
eistud-25691	72	13	,	,	PUNCT
eistud-25691	72	14	5,5agriculture	5,5agriculture	PROPN
eistud-25691	72	15	and	and	CCONJ
eistud-25691	72	16	food	food	NOUN
eistud-25691	72	17	(	(	PUNCT
eistud-25691	72	18	28	28	NUM
eistud-25691	72	19	percent	percent	NOUN
eistud-25691	72	20	from	from	ADP
eistud-25691	72	21	the	the	DET
eistud-25691	72	22	standard	standard	NOUN
eistud-25691	72	23	and	and	CCONJ
eistud-25691	72	24	31	31	NUM
eistud-25691	72	25	percent	percent	NOUN
eistud-25691	72	26	from	from	ADP
eistud-25691	72	27	the	the	DET
eistud-25691	72	28	lithuanian	lithuanian	ADJ
eistud-25691	72	29	level	level	NOUN
eistud-25691	72	30	)	)	PUNCT
eistud-25691	72	31	,	,	PUNCT
eistud-25691	72	32	19,6	19,6	NUM
eistud-25691	72	33	food	food	NOUN
eistud-25691	72	34	products	product	NOUN
eistud-25691	72	35	sold	sell	VERB
eistud-25691	72	36	in	in	ADP
eistud-25691	72	37	bars	bar	NOUN
eistud-25691	72	38	,	,	PUNCT
eistud-25691	72	39	restaurants	restaurant	NOUN
eistud-25691	72	40	,	,	PUNCT
eistud-25691	72	41	cafe	cafe	NOUN
eistud-25691	72	42	,	,	PUNCT
eistud-25691	72	43	liquor	liquor	NOUN
eistud-25691	72	44	(	(	PUNCT
eistud-25691	72	45	100	100	NUM
eistud-25691	72	46	percent	percent	NOUN
eistud-25691	72	47	from	from	ADP
eistud-25691	72	48	the	the	DET
eistud-25691	72	49	standard	standard	NOUN
eistud-25691	72	50	and	and	CCONJ
eistud-25691	72	51	109	109	NUM
eistud-25691	72	52	percent	percent	NOUN
eistud-25691	72	53	from	from	ADP
eistud-25691	72	54	the	the	DET
eistud-25691	72	55	lithuanian	lithuanian	ADJ
eistud-25691	72	56	level	level	NOUN
eistud-25691	72	57	)	)	PUNCT
eistud-25691	72	58	19,6	19,6	NUM
eistud-25691	72	59	standard	standard	NOUN
eistud-25691	72	60	(	(	PUNCT
eistud-25691	72	61	93	93	NUM
eistud-25691	72	62	percent	percent	NOUN
eistud-25691	72	63	lithuanian	lithuanian	ADJ
eistud-25691	72	64	level	level	NOUN
eistud-25691	72	65	)	)	PUNCT
eistud-25691	72	66	5,5	5,5	NUM
eistud-25691	72	67	agriculture	agriculture	NOUN
eistud-25691	72	68	and	and	CCONJ
eistud-25691	72	69	food	food	NOUN
eistud-25691	72	70	(	(	PUNCT
eistud-25691	72	71	28	28	NUM
eistud-25691	72	72	percent	percent	NOUN
eistud-25691	72	73	from	from	ADP
eistud-25691	72	74	the	the	DET
eistud-25691	72	75	standard	standard	NOUN
eistud-25691	72	76	and	and	CCONJ
eistud-25691	72	77	26	26	NUM
eistud-25691	72	78	percent	percent	NOUN
eistud-25691	72	79	from	from	ADP
eistud-25691	72	80	the	the	DET
eistud-25691	72	81	lithuanian	lithuanian	ADJ
eistud-25691	72	82	level	level	NOUN
eistud-25691	72	83	)	)	PUNCT
eistud-25691	72	84	,	,	PUNCT
eistud-25691	72	85	19,6	19,6	NUM
eistud-25691	72	86	food	food	NOUN
eistud-25691	72	87	products	product	NOUN
eistud-25691	72	88	sold	sell	VERB
eistud-25691	72	89	in	in	ADP
eistud-25691	72	90	bars	bar	NOUN
eistud-25691	72	91	,	,	PUNCT
eistud-25691	72	92	restaurants	restaurant	NOUN
eistud-25691	72	93	,	,	PUNCT
eistud-25691	72	94	cafe	cafe	NOUN
eistud-25691	72	95	,	,	PUNCT
eistud-25691	72	96	liquor	liquor	NOUN
eistud-25691	72	97	(	(	PUNCT
eistud-25691	72	98	100	100	NUM
eistud-25691	72	99	percent	percent	NOUN
eistud-25691	72	100	from	from	ADP
eistud-25691	72	101	the	the	DET
eistud-25691	72	102	standard	standard	NOUN
eistud-25691	72	103	and	and	CCONJ
eistud-25691	72	104	93	93	NUM
eistud-25691	72	105	percent	percent	NOUN
eistud-25691	72	106	from	from	ADP
eistud-25691	72	107	the	the	DET
eistud-25691	72	108	lithuanian	lithuanian	ADJ
eistud-25691	72	109	level	level	NOUN
eistud-25691	72	110	)	)	PUNCT
eistud-25691	72	111	5,5	5,5	NUM
eistud-25691	72	112	(	(	PUNCT
eistud-25691	72	113	31	31	NUM
eistud-25691	72	114	percent	percent	NOUN
eistud-25691	72	115	from	from	ADP
eistud-25691	72	116	the	the	DET
eistud-25691	72	117	lithuanian	lithuanian	ADJ
eistud-25691	72	118	level	level	NOUN
eistud-25691	72	119	)	)	PUNCT
eistud-25691	72	120	5,5	5,5	NUM
eistud-25691	72	121	(	(	PUNCT
eistud-25691	72	122	26	26	NUM
eistud-25691	72	123	percent	percent	NOUN
eistud-25691	72	124	from	from	ADP
eistud-25691	72	125	the	the	DET
eistud-25691	72	126	lithuanian	lithuanian	ADJ
eistud-25691	72	127	level	level	NOUN
eistud-25691	72	128	)	)	PUNCT
eistud-25691	72	129	germany	germany	PROPN
eistud-25691	72	130	16	16	NUM
eistud-25691	72	131	standard	standard	NOUN
eistud-25691	72	132	(	(	PUNCT
eistud-25691	72	133	89	89	NUM
eistud-25691	72	134	percent	percent	NOUN
eistud-25691	72	135	lithuanian	lithuanian	ADJ
eistud-25691	72	136	level	level	NOUN
eistud-25691	72	137	)	)	PUNCT
eistud-25691	72	138	,	,	PUNCT
eistud-25691	72	139	16	16	NUM
eistud-25691	72	140	all	all	DET
eistud-25691	72	141	food	food	NOUN
eistud-25691	72	142	sold	sell	VERB
eistud-25691	72	143	in	in	ADP
eistud-25691	72	144	restaurants	restaurant	NOUN
eistud-25691	72	145	,	,	PUNCT
eistud-25691	72	146	all	all	DET
eistud-25691	72	147	beverages	beverage	NOUN
eistud-25691	72	148	except	except	SCONJ
eistud-25691	72	149	milk	milk	NOUN
eistud-25691	72	150	and	and	CCONJ
eistud-25691	72	151	drinking	drinking	NOUN
eistud-25691	72	152	water	water	NOUN
eistud-25691	72	153	(	(	PUNCT
eistud-25691	72	154	100	100	NUM
eistud-25691	72	155	prcent	prcent	NOUN
eistud-25691	72	156	from	from	ADP
eistud-25691	72	157	the	the	DET
eistud-25691	72	158	standard	standard	NOUN
eistud-25691	72	159	and	and	CCONJ
eistud-25691	72	160	89	89	NUM
eistud-25691	72	161	percent	percent	NOUN
eistud-25691	72	162	from	from	ADP
eistud-25691	72	163	the	the	DET
eistud-25691	72	164	lithuanian	lithuanian	ADJ
eistud-25691	72	165	level	level	NOUN
eistud-25691	72	166	)	)	PUNCT
eistud-25691	72	167	,	,	PUNCT
eistud-25691	72	168	7	7	NUM
eistud-25691	72	169	all	all	PRON
eistud-25691	72	170	agricultural	agricultural	ADJ
eistud-25691	72	171	and	and	CCONJ
eistud-25691	72	172	food	food	NOUN
eistud-25691	72	173	products	product	NOUN
eistud-25691	72	174	sold	sell	VERB
eistud-25691	72	175	in	in	ADP
eistud-25691	72	176	stores	store	NOUN
eistud-25691	72	177	(	(	PUNCT
eistud-25691	72	178	44	44	NUM
eistud-25691	72	179	percent	percent	NOUN
eistud-25691	72	180	from	from	ADP
eistud-25691	72	181	the	the	DET
eistud-25691	72	182	standard	standard	NOUN
eistud-25691	72	183	and	and	CCONJ
eistud-25691	72	184	39	39	NUM
eistud-25691	72	185	percent	percent	NOUN
eistud-25691	72	186	from	from	ADP
eistud-25691	72	187	the	the	DET
eistud-25691	72	188	lithuanian	lithuanian	ADJ
eistud-25691	72	189	level	level	NOUN
eistud-25691	72	190	)	)	PUNCT
eistud-25691	72	191	19	19	NUM
eistud-25691	72	192	standard	standard	NOUN
eistud-25691	72	193	(	(	PUNCT
eistud-25691	72	194	90	90	NUM
eistud-25691	72	195	percent	percent	NOUN
eistud-25691	72	196	lithuanian	lithuanian	ADJ
eistud-25691	72	197	level	level	NOUN
eistud-25691	72	198	)	)	PUNCT
eistud-25691	72	199	,	,	PUNCT
eistud-25691	72	200	19	19	NUM
eistud-25691	72	201	all	all	DET
eistud-25691	72	202	food	food	NOUN
eistud-25691	72	203	sold	sell	VERB
eistud-25691	72	204	in	in	ADP
eistud-25691	72	205	restaurants	restaurant	NOUN
eistud-25691	72	206	,	,	PUNCT
eistud-25691	72	207	all	all	DET
eistud-25691	72	208	beverages	beverage	NOUN
eistud-25691	72	209	except	except	SCONJ
eistud-25691	72	210	milk	milk	NOUN
eistud-25691	72	211	and	and	CCONJ
eistud-25691	72	212	drinking	drinking	NOUN
eistud-25691	72	213	water	water	NOUN
eistud-25691	72	214	(	(	PUNCT
eistud-25691	72	215	100	100	NUM
eistud-25691	72	216	percent	percent	NOUN
eistud-25691	72	217	from	from	ADP
eistud-25691	72	218	the	the	DET
eistud-25691	72	219	standard	standard	NOUN
eistud-25691	72	220	and	and	CCONJ
eistud-25691	72	221	89	89	NUM
eistud-25691	72	222	percent	percent	NOUN
eistud-25691	72	223	from	from	ADP
eistud-25691	72	224	the	the	DET
eistud-25691	72	225	lithuanian	lithuanian	ADJ
eistud-25691	72	226	level	level	NOUN
eistud-25691	72	227	)	)	PUNCT
eistud-25691	72	228	,	,	PUNCT
eistud-25691	72	229	7	7	NUM
eistud-25691	72	230	all	all	PRON
eistud-25691	72	231	agricultural	agricultural	ADJ
eistud-25691	72	232	and	and	CCONJ
eistud-25691	72	233	food	food	NOUN
eistud-25691	72	234	products	product	NOUN
eistud-25691	72	235	sold	sell	VERB
eistud-25691	72	236	in	in	ADP
eistud-25691	72	237	stores	store	NOUN
eistud-25691	72	238	(	(	PUNCT
eistud-25691	72	239	37	37	NUM
eistud-25691	72	240	percent	percent	NOUN
eistud-25691	72	241	from	from	ADP
eistud-25691	72	242	the	the	DET
eistud-25691	72	243	standard	standard	NOUN
eistud-25691	72	244	and	and	CCONJ
eistud-25691	72	245	33	33	NUM
eistud-25691	72	246	percent	percent	NOUN
eistud-25691	72	247	from	from	ADP
eistud-25691	72	248	the	the	DET
eistud-25691	72	249	lithuanian	lithuanian	ADJ
eistud-25691	72	250	level	level	NOUN
eistud-25691	72	251	)	)	PUNCT
eistud-25691	72	252	7	7	NUM
eistud-25691	72	253	(	(	PUNCT
eistud-25691	72	254	39	39	NUM
eistud-25691	72	255	percent	percent	NOUN
eistud-25691	72	256	from	from	ADP
eistud-25691	72	257	the	the	DET
eistud-25691	72	258	lithuanian	lithuanian	ADJ
eistud-25691	72	259	level	level	NOUN
eistud-25691	72	260	)	)	PUNCT
eistud-25691	72	261	7	7	NUM
eistud-25691	72	262	(	(	PUNCT
eistud-25691	72	263	39	39	NUM
eistud-25691	72	264	percent	percent	NOUN
eistud-25691	72	265	from	from	ADP
eistud-25691	72	266	the	the	DET
eistud-25691	72	267	lithuanian	lithuanian	ADJ
eistud-25691	72	268	level	level	NOUN
eistud-25691	72	269	)	)	PUNCT
eistud-25691	72	270	source	source	NOUN
eistud-25691	72	271	:	:	PUNCT
eistud-25691	72	272	vat	vat	NOUN
eistud-25691	72	273	rates	rate	NOUN
eistud-25691	72	274	applied	apply	VERB
eistud-25691	72	275	in	in	ADP
eistud-25691	72	276	the	the	DET
eistud-25691	72	277	member	member	NOUN
eistud-25691	72	278	states	state	NOUN
eistud-25691	72	279	of	of	ADP
eistud-25691	72	280	the	the	DET
eistud-25691	72	281	european	european	PROPN
eistud-25691	72	282	community	community	PROPN
eistud-25691	72	283	/	/	SYM
eistud-25691	72	284	european	european	PROPN
eistud-25691	72	285	commission	commission	PROPN
eistud-25691	72	286	directorate	directorate	ADJ
eistud-25691	72	287	general	general	ADJ
eistud-25691	72	288	taxation	taxation	NOUN
eistud-25691	72	289	and	and	CCONJ
eistud-25691	72	290	customs	customs	PROPN
eistud-25691	72	291	union	union	NOUN
eistud-25691	72	292	tax	tax	NOUN
eistud-25691	72	293	policy	policy	NOUN
eistud-25691	72	294	/	/	SYM
eistud-25691	72	295	doc/2008/2004	doc/2008/2004	NOUN
eistud-25691	72	296	–	–	PUNCT
eistud-25691	72	297	en	en	X
eistud-25691	72	298	.	.	PUNCT
eistud-25691	73	1	brussels	brussels	PROPN
eistud-25691	73	2	‚	‚	PROPN
eistud-25691	73	3	2004	2004	NUM
eistud-25691	73	4	,	,	PUNCT
eistud-25691	73	5	september	september	PROPN
eistud-25691	73	6	.	.	PUNCT
eistud-25691	74	1	vat	vat	NOUN
eistud-25691	74	2	rates	rate	NOUN
eistud-25691	74	3	applied	apply	VERB
eistud-25691	74	4	in	in	ADP
eistud-25691	74	5	the	the	DET
eistud-25691	74	6	member	member	NOUN
eistud-25691	74	7	states	state	NOUN
eistud-25691	74	8	of	of	ADP
eistud-25691	74	9	the	the	DET
eistud-25691	74	10	european	european	PROPN
eistud-25691	74	11	community	community	PROPN
eistud-25691	74	12	/	/	SYM
eistud-25691	74	13	european	european	PROPN
eistud-25691	74	14	commission	commission	PROPN
eistud-25691	74	15	taxation	taxation	PROPN
eistud-25691	74	16	and	and	CCONJ
eistud-25691	74	17	customs	customs	PROPN
eistud-25691	74	18	union	union	NOUN
eistud-25691	74	19	,	,	PUNCT
eistud-25691	74	20	situation	situation	NOUN
eistud-25691	74	21	at	at	ADP
eistud-25691	74	22	1st	1st	ADJ
eistud-25691	74	23	january	january	PROPN
eistud-25691	74	24	2009/	2009/	PROPN
eistud-25691	74	25	doc/2401/2009	doc/2401/2009	PROPN
eistud-25691	74	26	–	–	PUNCT
eistud-25691	74	27	en	en	X
eistud-25691	74	28	.	.	PUNCT
eistud-25691	74	29	–	–	PUNCT
eistud-25691	74	30	brussels	brussels	PROPN
eistud-25691	74	31	,	,	PUNCT
eistud-25691	74	32	2009	2009	NUM
eistud-25691	74	33	.	.	PUNCT
eistud-25691	75	1	in	in	ADP
eistud-25691	75	2	table	table	NOUN
eistud-25691	75	3	2	2	NUM
eistud-25691	75	4	,	,	PUNCT
eistud-25691	75	5	at	at	ADP
eistud-25691	75	6	the	the	DET
eistud-25691	75	7	party	party	NOUN
eistud-25691	75	8	food	food	NOUN
eistud-25691	75	9	,	,	PUNCT
eistud-25691	75	10	which	which	PRON
eistud-25691	75	11	are	be	AUX
eistud-25691	75	12	subject	subject	ADJ
eistud-25691	75	13	to	to	ADP
eistud-25691	75	14	lithuania	lithuania	PROPN
eistud-25691	75	15	by	by	ADP
eistud-25691	75	16	21	21	NUM
eistud-25691	75	17	percent	percent	NOUN
eistud-25691	75	18	vat	vat	NOUN
eistud-25691	75	19	rate	rate	NOUN
eistud-25691	75	20	of	of	ADP
eistud-25691	75	21	74	74	NUM
eistud-25691	75	22	percent	percent	NOUN
eistud-25691	75	23	in	in	ADP
eistud-25691	75	24	france	france	PROPN
eistud-25691	75	25	taxed	tax	VERB
eistud-25691	75	26	less	less	ADJ
eistud-25691	75	27	,	,	PUNCT
eistud-25691	75	28	and	and	CCONJ
eistud-25691	75	29	in	in	ADP
eistud-25691	75	30	neighbouring	neighbouring	ADJ
eistud-25691	75	31	poland	poland	NOUN
eistud-25691	75	32	67	67	NUM
eistud-25691	75	33	per	per	ADP
eistud-25691	75	34	cent	cent	NOUN
eistud-25691	75	35	,	,	PUNCT
eistud-25691	75	36	germany	germany	PROPN
eistud-25691	75	37	29	29	NUM
eistud-25691	75	38	percent	percent	NOUN
eistud-25691	75	39	less	less	ADJ
eistud-25691	75	40	.	.	PUNCT
eistud-25691	76	1	estonia	estonia	PROPN
eistud-25691	76	2	and	and	CCONJ
eistud-25691	76	3	latvia	latvia	PROPN
eistud-25691	76	4	in	in	ADP
eistud-25691	76	5	food	food	NOUN
eistud-25691	76	6	products	product	NOUN
eistud-25691	76	7	exempt	exempt	ADJ
eistud-25691	76	8	from	from	ADP
eistud-25691	76	9	vat	vat	NOUN
eistud-25691	76	10	do	do	AUX
eistud-25691	76	11	not	not	PART
eistud-25691	76	12	apply	apply	VERB
eistud-25691	76	13	.	.	PUNCT
eistud-25691	77	1	thus	thus	ADV
eistud-25691	77	2	,	,	PUNCT
eistud-25691	77	3	the	the	DET
eistud-25691	77	4	rate	rate	NOUN
eistud-25691	77	5	of	of	ADP
eistud-25691	77	6	vat	vat	NOUN
eistud-25691	77	7	in	in	ADP
eistud-25691	77	8	terms	term	NOUN
eistud-25691	77	9	of	of	ADP
eistud-25691	77	10	lithuanian	lithuanian	ADJ
eistud-25691	77	11	products	product	NOUN
eistud-25691	77	12	is	be	AUX
eistud-25691	77	13	less	less	ADV
eistud-25691	77	14	competitive	competitive	ADJ
eistud-25691	77	15	in	in	ADP
eistud-25691	77	16	the	the	DET
eistud-25691	77	17	eu	eu	PROPN
eistud-25691	77	18	in	in	ADP
eistud-25691	77	19	the	the	DET
eistud-25691	77	20	western	western	ADJ
eistud-25691	77	21	markets	market	NOUN
eistud-25691	77	22	.	.	PUNCT
eistud-25691	78	1	in	in	ADP
eistud-25691	78	2	particular	particular	ADJ
eistud-25691	78	3	,	,	PUNCT
eistud-25691	78	4	deprived	deprive	VERB
eistud-25691	78	5	of	of	ADP
eistud-25691	78	6	polish	polish	ADJ
eistud-25691	78	7	products	product	NOUN
eistud-25691	78	8	.	.	PUNCT
eistud-25691	79	1	eu	eu	PROPN
eistud-25691	79	2	single	single	ADJ
eistud-25691	79	3	market	market	NOUN
eistud-25691	79	4	,	,	PUNCT
eistud-25691	79	5	with	with	ADP
eistud-25691	79	6	free	free	ADJ
eistud-25691	79	7	movement	movement	NOUN
eistud-25691	79	8	of	of	ADP
eistud-25691	79	9	goods	good	NOUN
eistud-25691	79	10	,	,	PUNCT
eistud-25691	79	11	the	the	DET
eistud-25691	79	12	flat	flat	ADJ
eistud-25691	79	13	agricultural	agricultural	ADJ
eistud-25691	79	14	commodity	commodity	NOUN
eistud-25691	79	15	prices	price	NOUN
eistud-25691	79	16	,	,	PUNCT
eistud-25691	79	17	the	the	DET
eistud-25691	79	18	growing	grow	VERB
eistud-25691	79	19	influence	influence	NOUN
eistud-25691	79	20	of	of	ADP
eistud-25691	79	21	neighbouring	neighbouring	ADJ
eistud-25691	79	22	countries	country	NOUN
eistud-25691	79	23	have	have	VERB
eistud-25691	79	24	a	a	DET
eistud-25691	79	25	comparative	comparative	ADJ
eistud-25691	79	26	advantage	advantage	NOUN
eistud-25691	79	27	.	.	PUNCT
eistud-25691	80	1	realizable	realizable	ADJ
eistud-25691	80	2	at	at	ADP
eistud-25691	80	3	the	the	DET
eistud-25691	80	4	same	same	ADJ
eistud-25691	80	5	price	price	NOUN
eistud-25691	80	6	,	,	PUNCT
eistud-25691	80	7	indirectly	indirectly	ADV
eistud-25691	80	8	,	,	PUNCT
eistud-25691	80	9	the	the	DET
eistud-25691	80	10	polish	polish	ADJ
eistud-25691	80	11	producers	producer	NOUN
eistud-25691	80	12	processors	processor	VERB
eistud-25691	80	13	a	a	DET
eistud-25691	80	14	competitive	competitive	ADJ
eistud-25691	80	15	advantage	advantage	NOUN
eistud-25691	80	16	on	on	ADP
eistud-25691	80	17	reduced	reduce	VERB
eistud-25691	80	18	vat	vat	NOUN
eistud-25691	80	19	rates	rate	NOUN
eistud-25691	80	20	as	as	SCONJ
eistud-25691	80	21	compared	compare	VERB
eistud-25691	80	22	to	to	ADP
eistud-25691	80	23	lithuania	lithuania	PROPN
eistud-25691	80	24	the	the	DET
eistud-25691	80	25	producers	producer	NOUN
eistud-25691	80	26	,	,	PUNCT
eistud-25691	80	27	processors	processor	NOUN
eistud-25691	80	28	.	.	PUNCT
eistud-25691	81	1	in	in	ADP
eistud-25691	81	2	addition	addition	NOUN
eistud-25691	81	3	,	,	PUNCT
eistud-25691	81	4	the	the	DET
eistud-25691	81	5	zloty	zloty	NOUN
eistud-25691	81	6	exchange	exchange	NOUN
eistud-25691	81	7	rate	rate	NOUN
eistud-25691	81	8	fall	fall	NOUN
eistud-25691	81	9	in	in	ADP
eistud-25691	81	10	a	a	DET
eistud-25691	81	11	competitive	competitive	ADJ
eistud-25691	81	12	advantage	advantage	NOUN
eistud-25691	81	13	over	over	ADP
eistud-25691	81	14	lithuanian	lithuanian	ADJ
eistud-25691	81	15	food	food	NOUN
eistud-25691	81	16	products	product	NOUN
eistud-25691	81	17	has	have	AUX
eistud-25691	81	18	increased	increase	VERB
eistud-25691	81	19	(	(	PUNCT
eistud-25691	81	20	example	example	NOUN
eistud-25691	81	21	:	:	PUNCT
eistud-25691	81	22	the	the	DET
eistud-25691	81	23	price	price	NOUN
eistud-25691	81	24	100lt/	100lt/	PROPN
eistud-25691	81	25	kg	kg	NOUN
eistud-25691	81	26	,	,	PUNCT
eistud-25691	81	27	lithuanian	lithuanian	ADJ
eistud-25691	81	28	producer	producer	NOUN
eistud-25691	81	29	processor	processor	NOUN
eistud-25691	81	30	,	,	PUNCT
eistud-25691	81	31	realized	realize	VERB
eistud-25691	81	32	the	the	DET
eistud-25691	81	33	product	product	NOUN
eistud-25691	81	34	remains	remain	VERB
eistud-25691	81	35	69lt	69lt	ADJ
eistud-25691	81	36	/	/	SYM
eistud-25691	81	37	kg	kg	NOUN
eistud-25691	81	38	,	,	PUNCT
eistud-25691	81	39	while	while	SCONJ
eistud-25691	81	40	poland	poland	PROPN
eistud-25691	81	41	100lt	100lt	PROPN
eistud-25691	81	42	/	/	SYM
eistud-25691	81	43	kg	kg	PROPN
eistud-25691	81	44	,	,	PUNCT
eistud-25691	81	45	it	it	PRON
eistud-25691	81	46	is	be	AUX
eistud-25691	81	47	more	more	ADJ
eistud-25691	81	48	45proc	45proc	NUM
eistud-25691	81	49	)	)	PUNCT
eistud-25691	81	50	.	.	PUNCT
eistud-25691	82	1	the	the	DET
eistud-25691	82	2	5	5	NUM
eistud-25691	82	3	or	or	CCONJ
eistud-25691	82	4	9	9	NUM
eistud-25691	82	5	per	per	NOUN
eistud-25691	82	6	cent	cent	NOUN
eistud-25691	82	7	rate	rate	NOUN
eistud-25691	82	8	of	of	ADP
eistud-25691	82	9	vat	vat	NOUN
eistud-25691	82	10	is	be	AUX
eistud-25691	82	11	practically	practically	ADV
eistud-25691	82	12	the	the	DET
eistud-25691	82	13	price	price	NOUN
eistud-25691	82	14	difference	difference	NOUN
eistud-25691	82	15	becomes	become	VERB
eistud-25691	82	16	a	a	DET
eistud-25691	82	17	zloty	zloty	NOUN
eistud-25691	82	18	exchange	exchange	NOUN
eistud-25691	82	19	rate	rate	NOUN
eistud-25691	82	20	fluctuation	fluctuation	NOUN
eistud-25691	82	21	.	.	PUNCT
eistud-25691	83	1	reduced	reduce	VERB
eistud-25691	83	2	vat	vat	NOUN
eistud-25691	83	3	rates	rate	NOUN
eistud-25691	83	4	for	for	ADP
eistud-25691	83	5	food	food	NOUN
eistud-25691	83	6	use	use	NOUN
eistud-25691	83	7	two	two	NUM
eistud-25691	83	8	thirds	third	NOUN
eistud-25691	83	9	of	of	ADP
eistud-25691	83	10	eu	eu	PROPN
eistud-25691	83	11	countries	country	NOUN
eistud-25691	83	12	,	,	PUNCT
eistud-25691	83	13	but	but	CCONJ
eistud-25691	83	14	their	their	PRON
eistud-25691	83	15	rate	rate	NOUN
eistud-25691	83	16	is	be	AUX
eistud-25691	83	17	very	very	ADV
eistud-25691	83	18	close	close	ADJ
eistud-25691	83	19	to	to	ADP
eistud-25691	83	20	rates	rate	NOUN
eistud-25691	83	21	in	in	ADP
eistud-25691	83	22	neighbour	neighbour	ADJ
eistud-25691	83	23	countries	country	NOUN
eistud-25691	83	24	.	.	PUNCT
eistud-25691	84	1	this	this	PRON
eistud-25691	84	2	is	be	AUX
eistud-25691	84	3	to	to	PART
eistud-25691	84	4	avoid	avoid	VERB
eistud-25691	84	5	unnecessary	unnecessary	ADJ
eistud-25691	84	6	market	market	NOUN
eistud-25691	84	7	similarities	similarity	NOUN
eistud-25691	84	8	between	between	ADP
eistud-25691	84	9	the	the	DET
eistud-25691	84	10	other	other	ADJ
eistud-25691	84	11	party	party	NOUN
eistud-25691	84	12	,	,	PUNCT
eistud-25691	84	13	and	and	CCONJ
eistud-25691	84	14	to	to	PART
eistud-25691	84	15	ensure	ensure	VERB
eistud-25691	84	16	that	that	SCONJ
eistud-25691	84	17	the	the	DET
eistud-25691	84	18	first	first	ADJ
eistud-25691	84	19	necessity	necessity	NOUN
eistud-25691	84	20	of	of	ADP
eistud-25691	84	21	foods	food	NOUN
eistud-25691	84	22	unlikely	unlikely	ADJ
eistud-25691	84	23	to	to	PART
eistud-25691	84	24	be	be	AUX
eistud-25691	84	25	able	able	ADJ
eistud-25691	84	26	to	to	PART
eistud-25691	84	27	purchase	purchase	VERB
eistud-25691	84	28	and	and	CCONJ
eistud-25691	84	29	use	use	NOUN
eistud-25691	84	30	of	of	ADP
eistud-25691	84	31	even	even	ADV
eistud-25691	84	32	low	low	ADJ
eistud-25691	84	33	income	income	NOUN
eistud-25691	84	34	citizens	citizen	NOUN
eistud-25691	84	35	.	.	PUNCT
eistud-25691	85	1	lithuania	lithuania	PROPN
eistud-25691	85	2	has	have	AUX
eistud-25691	85	3	arisen	arise	VERB
eistud-25691	85	4	in	in	ADP
eistud-25691	85	5	the	the	DET
eistud-25691	85	6	opposite	opposite	ADJ
eistud-25691	85	7	situation	situation	NOUN
eistud-25691	85	8	the	the	DET
eistud-25691	85	9	crisis	crisis	NOUN
eistud-25691	85	10	period	period	NOUN
eistud-25691	85	11	,	,	PUNCT
eistud-25691	85	12	market	market	NOUN
eistud-25691	85	13	participants	participant	NOUN
eistud-25691	85	14	who	who	PRON
eistud-25691	85	15	pay	pay	VERB
eistud-25691	85	16	taxes	taxis	NOUN
eistud-25691	85	17	lose	lose	VERB
eistud-25691	85	18	their	their	PRON
eistud-25691	85	19	users	user	NOUN
eistud-25691	85	20	of	of	ADP
eistud-25691	85	21	internal	internal	ADJ
eistud-25691	85	22	market	market	NOUN
eistud-25691	85	23	.	.	PUNCT
eistud-25691	86	1	they	they	PRON
eistud-25691	86	2	compete	compete	VERB
eistud-25691	86	3	with	with	ADP
eistud-25691	86	4	the	the	DET
eistud-25691	86	5	informal	informal	ADJ
eistud-25691	86	6	economy	economy	NOUN
eistud-25691	86	7	business	business	NOUN
eistud-25691	86	8	.	.	PUNCT
eistud-25691	87	1	since	since	SCONJ
eistud-25691	87	2	the	the	DET
eistud-25691	87	3	beginning	beginning	NOUN
eistud-25691	87	4	of	of	ADP
eistud-25691	87	5	2009	2009	NUM
eistud-25691	87	6	changed	change	VERB
eistud-25691	87	7	the	the	DET
eistud-25691	87	8	system	system	NOUN
eistud-25691	87	9	of	of	ADP
eistud-25691	87	10	vat	vat	NOUN
eistud-25691	87	11	rates	rate	NOUN
eistud-25691	87	12	had	have	VERB
eistud-25691	87	13	the	the	DET
eistud-25691	87	14	greatest	great	ADJ
eistud-25691	87	15	impact	impact	NOUN
eistud-25691	87	16	on	on	ADP
eistud-25691	87	17	lithuanian	lithuanian	ADJ
eistud-25691	87	18	food	food	NOUN
eistud-25691	87	19	for	for	ADP
eistud-25691	87	20	consumers	consumer	NOUN
eistud-25691	87	21	,	,	PUNCT
eistud-25691	87	22	which	which	PRON
eistud-25691	87	23	,	,	PUNCT
eistud-25691	87	24	compared	compare	VERB
eistud-25691	87	25	to	to	ADP
eistud-25691	87	26	other	other	ADJ
eistud-25691	87	27	eu	eu	PROPN
eistud-25691	87	28	countries	country	NOUN
eistud-25691	87	29	are	be	AUX
eistud-25691	87	30	among	among	ADP
eistud-25691	87	31	the	the	DET
eistud-25691	87	32	most	most	ADJ
eistud-25691	87	33	family	family	NOUN
eistud-25691	87	34	budget	budget	NOUN
eistud-25691	87	35	issuing	issue	VERB
eistud-25691	87	36	food	food	NOUN
eistud-25691	87	37	.	.	PUNCT
eistud-25691	88	1	vat	vat	NOUN
eistud-25691	88	2	rates	rate	NOUN
eistud-25691	88	3	increase	increase	VERB
eistud-25691	88	4	very	very	ADV
eistud-25691	88	5	significant	significant	ADJ
eistud-25691	88	6	on	on	ADP
eistud-25691	88	7	the	the	DET
eistud-25691	88	8	meat	meat	NOUN
eistud-25691	88	9	sector	sector	NOUN
eistud-25691	88	10	,	,	PUNCT
eistud-25691	88	11	where	where	SCONJ
eistud-25691	88	12	almost	almost	ADV
eistud-25691	88	13	half	half	NOUN
eistud-25691	88	14	of	of	ADP
eistud-25691	88	15	the	the	DET
eistud-25691	88	16	output	output	NOUN
eistud-25691	88	17	vat	vat	NOUN
eistud-25691	88	18	increased	increase	VERB
eistud-25691	88	19	by	by	ADP
eistud-25691	88	20	16	16	NUM
eistud-25691	88	21	percent	percent	NOUN
eistud-25691	88	22	points	point	NOUN
eistud-25691	88	23	in	in	ADP
eistud-25691	88	24	2009	2009	NUM
eistud-25691	88	25	,	,	PUNCT
eistud-25691	88	26	january	january	PROPN
eistud-25691	88	27	1	1	NUM
eistud-25691	88	28	,	,	PUNCT
eistud-25691	88	29	the	the	DET
eistud-25691	88	30	abolition	abolition	NOUN
eistud-25691	88	31	of	of	ADP
eistud-25691	88	32	5	5	NUM
eistud-25691	88	33	per	per	ADP
eistud-25691	88	34	cent	cent	NOUN
eistud-25691	88	35	reduced	reduce	VERB
eistud-25691	88	36	rate	rate	NOUN
eistud-25691	88	37	of	of	ADP
eistud-25691	88	38	vat	vat	NOUN
eistud-25691	88	39	of	of	ADP
eistud-25691	88	40	fresh	fresh	ADJ
eistud-25691	88	41	meat	meat	NOUN
eistud-25691	88	42	processing	processing	NOUN
eistud-25691	88	43	plant	plant	NOUN
eistud-25691	88	44	turnover	turnover	NOUN
eistud-25691	88	45	within	within	ADP
eistud-25691	88	46	nine	nine	NUM
eistud-25691	88	47	months	month	NOUN
eistud-25691	88	48	of	of	ADP
eistud-25691	88	49	this	this	DET
eistud-25691	88	50	year	year	NOUN
eistud-25691	88	51	compared	compare	VERB
eistud-25691	88	52	with	with	ADP
eistud-25691	88	53	last	last	ADJ
eistud-25691	88	54	year	year	NOUN
eistud-25691	88	55	’s	’s	PART
eistud-25691	88	56	same	same	ADJ
eistud-25691	88	57	period	period	NOUN
eistud-25691	88	58	,	,	PUNCT
eistud-25691	88	59	decreased	decrease	VERB
eistud-25691	88	60	by	by	ADP
eistud-25691	88	61	more	more	ADJ
eistud-25691	88	62	than	than	ADP
eistud-25691	88	63	20	20	NUM
eistud-25691	88	64	percent	percent	NOUN
eistud-25691	88	65	.	.	PUNCT
eistud-25691	89	1	given	give	VERB
eistud-25691	89	2	the	the	DET
eistud-25691	89	3	increase	increase	NOUN
eistud-25691	89	4	in	in	ADP
eistud-25691	89	5	vat	vat	NOUN
eistud-25691	89	6	in	in	ADP
eistud-25691	89	7	the	the	DET
eistud-25691	89	8	lithuanian	lithuanian	ADJ
eistud-25691	89	9	market	market	NOUN
eistud-25691	89	10	surged	surge	VERB
eistud-25691	89	11	polish	polish	ADJ
eistud-25691	89	12	meat	meat	NOUN
eistud-25691	89	13	and	and	CCONJ
eistud-25691	89	14	its	its	PRON
eistud-25691	89	15	products	product	NOUN
eistud-25691	89	16	are	be	AUX
eistud-25691	89	17	sold	sell	VERB
eistud-25691	89	18	free	free	ADJ
eistud-25691	89	19	of	of	ADP
eistud-25691	89	20	vat	vat	NOUN
eistud-25691	89	21	to	to	PART
eistud-25691	89	22	pay	pay	VERB
eistud-25691	89	23	or	or	CCONJ
eistud-25691	89	24	to	to	PART
eistud-25691	89	25	avoid	avoid	VERB
eistud-25691	89	26	it	it	PRON
eistud-25691	89	27	.	.	PUNCT
eistud-25691	90	1	it	it	PRON
eistud-25691	90	2	should	should	AUX
eistud-25691	90	3	be	be	AUX
eistud-25691	90	4	noted	note	VERB
eistud-25691	90	5	that	that	SCONJ
eistud-25691	90	6	last	last	ADJ
eistud-25691	90	7	year	year	NOUN
eistud-25691	90	8	’s	’s	PART
eistud-25691	90	9	market	market	NOUN
eistud-25691	90	10	traders	trader	NOUN
eistud-25691	90	11	turnover	turnover	NOUN
eistud-25691	90	12	of	of	ADP
eistud-25691	90	13	pork	pork	NOUN
eistud-25691	90	14	,	,	PUNCT
eistud-25691	90	15	beef	beef	NOUN
eistud-25691	90	16	and	and	CCONJ
eistud-25691	90	17	meat	meat	NOUN
eistud-25691	90	18	products	product	NOUN
eistud-25691	90	19	accounted	account	VERB
eistud-25691	90	20	for	for	ADP
eistud-25691	90	21	about	about	ADV
eistud-25691	90	22	322	322	NUM
eistud-25691	90	23	million	million	NUM
eistud-25691	90	24	lt	lt	NOUN
eistud-25691	90	25	,	,	PUNCT
eistud-25691	90	26	or	or	CCONJ
eistud-25691	90	27	23	23	NUM
eistud-25691	90	28	percent	percent	NOUN
eistud-25691	90	29	of	of	ADP
eistud-25691	90	30	the	the	DET
eistud-25691	90	31	total	total	ADJ
eistud-25691	90	32	annual	annual	ADJ
eistud-25691	90	33	sales	sale	NOUN
eistud-25691	90	34	of	of	ADP
eistud-25691	90	35	meat	meat	NOUN
eistud-25691	90	36	establishments	establishment	NOUN
eistud-25691	90	37	amounts	amount	VERB
eistud-25691	90	38	.	.	PUNCT
eistud-25691	91	1	neighbour	neighbour	ADJ
eistud-25691	91	2	countries	country	NOUN
eistud-25691	91	3	,	,	PUNCT
eistud-25691	91	4	a	a	DET
eistud-25691	91	5	reduction	reduction	NOUN
eistud-25691	91	6	in	in	ADP
eistud-25691	91	7	the	the	DET
eistud-25691	91	8	vat	vat	NOUN
eistud-25691	91	9	rate	rate	NOUN
eistud-25691	91	10	on	on	ADP
eistud-25691	91	11	meat	meat	NOUN
eistud-25691	91	12	and	and	CCONJ
eistud-25691	91	13	meat	meat	NOUN
eistud-25691	91	14	products	product	NOUN
eistud-25691	91	15	,	,	PUNCT
eistud-25691	91	16	producers	producer	NOUN
eistud-25691	91	17	lose	lose	VERB
eistud-25691	91	18	competitiveness	competitiveness	NOUN
eistud-25691	91	19	of	of	ADP
eistud-25691	91	20	the	the	DET
eistud-25691	91	21	lithuanian	lithuanian	NOUN
eistud-25691	91	22	landed	land	VERB
eistud-25691	91	23	production	production	NOUN
eistud-25691	91	24	,	,	PUNCT
eistud-25691	91	25	and	and	CCONJ
eistud-25691	91	26	meat	meat	NOUN
eistud-25691	91	27	products	product	NOUN
eistud-25691	91	28	import	import	NOUN
eistud-25691	91	29	growth	growth	NOUN
eistud-25691	91	30	means	mean	VERB
eistud-25691	91	31	that	that	SCONJ
eistud-25691	91	32	the	the	DET
eistud-25691	91	33	lithuanian	lithuanian	ADJ
eistud-25691	91	34	meat	meat	NOUN
eistud-25691	91	35	processing	processing	NOUN
eistud-25691	91	36	industry	industry	NOUN
eistud-25691	91	37	lost	lose	VERB
eistud-25691	91	38	their	their	PRON
eistud-25691	91	39	jobs	job	NOUN
eistud-25691	91	40	,	,	PUNCT
eistud-25691	91	41	did	do	AUX
eistud-25691	91	42	not	not	PART
eistud-25691	91	43	create	create	VERB
eistud-25691	91	44	new	new	ADJ
eistud-25691	91	45	work	work	NOUN
eistud-25691	91	46	places	place	NOUN
eistud-25691	91	47	,	,	PUNCT
eistud-25691	91	48	not	not	PART
eistud-25691	91	49	transferred	transfer	VERB
eistud-25691	91	50	to	to	ADP
eistud-25691	91	51	the	the	DET
eistud-25691	91	52	budget	budget	NOUN
eistud-25691	91	53	of	of	ADP
eistud-25691	91	54	the	the	DET
eistud-25691	91	55	tax	tax	NOUN
eistud-25691	91	56	,	,	PUNCT
eistud-25691	91	57	the	the	DET
eistud-25691	91	58	country	country	NOUN
eistud-25691	91	59	has	have	AUX
eistud-25691	91	60	entered	enter	VERB
eistud-25691	91	61	the	the	DET
eistud-25691	91	62	lowest	low	ADJ
eistud-25691	91	63	quality	quality	NOUN
eistud-25691	91	64	meats	meat	NOUN
eistud-25691	91	65	,	,	PUNCT
eistud-25691	91	66	while	while	SCONJ
eistud-25691	91	67	the	the	DET
eistud-25691	91	68	state	state	NOUN
eistud-25691	91	69	budget	budget	NOUN
eistud-25691	91	70	did	do	AUX
eistud-25691	91	71	not	not	PART
eistud-25691	91	72	direct	direct	VERB
eistud-25691	91	73	the	the	DET
eistud-25691	91	74	greater	great	ADJ
eistud-25691	91	75	part	part	NOUN
eistud-25691	91	76	of	of	ADP
eistud-25691	91	77	the	the	DET
eistud-25691	91	78	vat	vat	NOUN
eistud-25691	91	79	tax	tax	NOUN
eistud-25691	91	80	.	.	PUNCT
eistud-25691	92	1	issn	issn	PROPN
eistud-25691	92	2	1822	1822	NUM
eistud-25691	92	3	-	-	SYM
eistud-25691	92	4	8402	8402	NUM
eistud-25691	92	5	european	european	ADJ
eistud-25691	92	6	integration	integration	NOUN
eistud-25691	92	7	studies	study	NOUN
eistud-25691	92	8	.	.	PUNCT
eistud-25691	93	1	2010	2010	NUM
eistud-25691	93	2	.	.	PUNCT
eistud-25691	94	1	no	no	DET
eistud-25691	94	2	4	4	NUM
eistud-25691	94	3	89	89	NUM
eistud-25691	94	4	100	100	NUM
eistud-25691	94	5	100	100	NUM
eistud-25691	94	6	7	7	NUM
eistud-25691	94	7	35	35	NUM
eistud-25691	94	8	21	21	NUM
eistud-25691	94	9	0	0	NUM
eistud-25691	94	10	20	20	NUM
eistud-25691	94	11	40	40	NUM
eistud-25691	94	12	60	60	NUM
eistud-25691	94	13	80	80	NUM
eistud-25691	94	14	100	100	NUM
eistud-25691	94	15	120	120	NUM
eistud-25691	94	16	140	140	NUM
eistud-25691	94	17	160	160	NUM
eistud-25691	94	18	180	180	NUM
eistud-25691	94	19	lithuanian	lithuanian	ADJ
eistud-25691	94	20	price	price	NOUN
eistud-25691	94	21	polish	polish	NOUN
eistud-25691	94	22	price	price	NOUN
eistud-25691	94	23	original	original	ADJ
eistud-25691	94	24	value	value	NOUN
eistud-25691	94	25	vat	vat	NOUN
eistud-25691	94	26	rate	rate	NOUN
eistud-25691	94	27	influence	influence	NOUN
eistud-25691	94	28	fig	fig	NOUN
eistud-25691	94	29	.	.	PUNCT
eistud-25691	95	1	1	1	X
eistud-25691	95	2	.	.	X
eistud-25691	95	3	different	different	ADJ
eistud-25691	95	4	vat	vat	NOUN
eistud-25691	95	5	rates	rate	NOUN
eistud-25691	95	6	and	and	CCONJ
eistud-25691	95	7	the	the	DET
eistud-25691	95	8	zloty	zloty	NOUN
eistud-25691	95	9	exchange	exchange	NOUN
eistud-25691	95	10	rate	rate	NOUN
eistud-25691	95	11	impact	impact	NOUN
eistud-25691	95	12	on	on	ADP
eistud-25691	95	13	the	the	DET
eistud-25691	95	14	competitiveness	competitiveness	NOUN
eistud-25691	95	15	of	of	ADP
eistud-25691	95	16	the	the	DET
eistud-25691	95	17	consumer	consumer	NOUN
eistud-25691	95	18	in	in	ADP
eistud-25691	95	19	respect	respect	NOUN
eistud-25691	95	20	of	of	ADP
eistud-25691	95	21	,	,	PUNCT
eistud-25691	95	22	in	in	ADP
eistud-25691	95	23	percent	percent	NOUN
eistud-25691	95	24	the	the	DET
eistud-25691	95	25	high	high	ADJ
eistud-25691	95	26	volume	volume	NOUN
eistud-25691	95	27	of	of	ADP
eistud-25691	95	28	imports	import	NOUN
eistud-25691	95	29	of	of	ADP
eistud-25691	95	30	meat	meat	NOUN
eistud-25691	95	31	products	product	NOUN
eistud-25691	95	32	is	be	AUX
eistud-25691	95	33	lagging	lag	VERB
eistud-25691	95	34	behind	behind	ADV
eistud-25691	95	35	not	not	PART
eistud-25691	95	36	only	only	ADV
eistud-25691	95	37	the	the	DET
eistud-25691	95	38	fraction	fraction	NOUN
eistud-25691	95	39	of	of	ADP
eistud-25691	95	40	lithuanian	lithuanian	ADJ
eistud-25691	95	41	meat	meat	NOUN
eistud-25691	95	42	processing	processing	NOUN
eistud-25691	95	43	plants	plant	NOUN
eistud-25691	95	44	operating	operate	VERB
eistud-25691	95	45	(	(	PUNCT
eistud-25691	95	46	do	do	AUX
eistud-25691	95	47	not	not	PART
eistud-25691	95	48	use	use	VERB
eistud-25691	95	49	business	business	NOUN
eistud-25691	95	50	plans	plan	NOUN
eistud-25691	95	51	,	,	PUNCT
eistud-25691	95	52	the	the	DET
eistud-25691	95	53	capacity	capacity	NOUN
eistud-25691	95	54	limited	limit	VERB
eistud-25691	95	55	to	to	ADP
eistud-25691	95	56	meat	meat	NOUN
eistud-25691	95	57	processing	processing	NOUN
eistud-25691	95	58	plants	plant	NOUN
eistud-25691	95	59	and	and	CCONJ
eistud-25691	95	60	other	other	ADJ
eistud-25691	95	61	development	development	NOUN
eistud-25691	95	62	)	)	PUNCT
eistud-25691	95	63	,	,	PUNCT
eistud-25691	95	64	but	but	CCONJ
eistud-25691	95	65	also	also	ADV
eistud-25691	95	66	lithuanian	lithuanian	ADJ
eistud-25691	95	67	farmers	farmer	NOUN
eistud-25691	95	68	are	be	AUX
eistud-25691	95	69	falling	fall	VERB
eistud-25691	95	70	purchase	purchase	NOUN
eistud-25691	95	71	prices	price	NOUN
eistud-25691	95	72	,	,	PUNCT
eistud-25691	95	73	the	the	DET
eistud-25691	95	74	destruction	destruction	NOUN
eistud-25691	95	75	of	of	ADP
eistud-25691	95	76	beef	beef	NOUN
eistud-25691	95	77	raw	raw	ADJ
eistud-25691	95	78	materials	material	NOUN
eistud-25691	95	79	base	base	NOUN
eistud-25691	95	80	.	.	PUNCT
eistud-25691	96	1	polish	polish	PROPN
eistud-25691	96	2	produce	produce	VERB
eistud-25691	96	3	competitive	competitive	ADJ
eistud-25691	96	4	advantages	advantage	NOUN
eistud-25691	96	5	highlighted	highlight	VERB
eistud-25691	96	6	the	the	DET
eistud-25691	96	7	lithuanian	lithuanian	ADJ
eistud-25691	96	8	markets	market	NOUN
eistud-25691	96	9	.	.	PUNCT
eistud-25691	97	1	increasing	increase	VERB
eistud-25691	97	2	the	the	DET
eistud-25691	97	3	vat	vat	NOUN
eistud-25691	97	4	rate	rate	NOUN
eistud-25691	97	5	difference	difference	NOUN
eistud-25691	97	6	between	between	ADP
eistud-25691	97	7	the	the	DET
eistud-25691	97	8	polish	polish	ADJ
eistud-25691	97	9	and	and	CCONJ
eistud-25691	97	10	lithuanian	lithuanian	ADJ
eistud-25691	97	11	markets	market	NOUN
eistud-25691	97	12	,	,	PUNCT
eistud-25691	97	13	we	we	PRON
eistud-25691	97	14	support	support	VERB
eistud-25691	97	15	the	the	DET
eistud-25691	97	16	illegal	illegal	ADJ
eistud-25691	97	17	import	import	NOUN
eistud-25691	97	18	of	of	ADP
eistud-25691	97	19	polish	polish	ADJ
eistud-25691	97	20	products	product	NOUN
eistud-25691	97	21	to	to	ADP
eistud-25691	97	22	the	the	DET
eistud-25691	97	23	lithuanian	lithuanian	ADJ
eistud-25691	97	24	market	market	NOUN
eistud-25691	97	25	or	or	CCONJ
eistud-25691	97	26	where	where	SCONJ
eistud-25691	97	27	meat	meat	NOUN
eistud-25691	97	28	sales	sale	NOUN
eistud-25691	97	29	is	be	AUX
eistud-25691	97	30	exempt	exempt	ADJ
eistud-25691	97	31	from	from	ADP
eistud-25691	97	32	vat	vat	NOUN
eistud-25691	97	33	(	(	PUNCT
eistud-25691	97	34	not	not	PART
eistud-25691	97	35	accounting	account	VERB
eistud-25691	97	36	markets	market	NOUN
eistud-25691	97	37	and	and	CCONJ
eistud-25691	97	38	cash	cash	NOUN
eistud-25691	97	39	registers	register	NOUN
eistud-25691	97	40	)	)	PUNCT
eistud-25691	97	41	.	.	PUNCT
eistud-25691	98	1	currently	currently	ADV
eistud-25691	98	2	in	in	ADP
eistud-25691	98	3	lithuania	lithuania	PROPN
eistud-25691	98	4	there	there	PRON
eistud-25691	98	5	are	be	VERB
eistud-25691	98	6	more	more	ADJ
eistud-25691	98	7	than	than	ADP
eistud-25691	98	8	a	a	DET
eistud-25691	98	9	hundred	hundred	NUM
eistud-25691	98	10	from	from	ADP
eistud-25691	98	11	markets	market	NOUN
eistud-25691	98	12	where	where	SCONJ
eistud-25691	98	13	there	there	PRON
eistud-25691	98	14	is	be	VERB
eistud-25691	98	15	trade	trade	NOUN
eistud-25691	98	16	in	in	ADP
eistud-25691	98	17	meat	meat	NOUN
eistud-25691	98	18	and	and	CCONJ
eistud-25691	98	19	meat	meat	NOUN
eistud-25691	98	20	products	product	NOUN
eistud-25691	98	21	(	(	PUNCT
eistud-25691	98	22	57	57	NUM
eistud-25691	98	23	percent	percent	NOUN
eistud-25691	98	24	)	)	PUNCT
eistud-25691	98	25	and	and	CCONJ
eistud-25691	98	26	vegetables	vegetable	NOUN
eistud-25691	98	27	and	and	CCONJ
eistud-25691	98	28	fruits	fruit	NOUN
eistud-25691	98	29	(	(	PUNCT
eistud-25691	98	30	33	33	NUM
eistud-25691	98	31	percent	percent	NOUN
eistud-25691	98	32	)	)	PUNCT
eistud-25691	98	33	.	.	PUNCT
eistud-25691	99	1	most	most	ADJ
eistud-25691	99	2	products	product	NOUN
eistud-25691	99	3	sold	sell	VERB
eistud-25691	99	4	in	in	ADP
eistud-25691	99	5	markets	market	NOUN
eistud-25691	99	6	in	in	ADP
eistud-25691	99	7	neighbour	neighbour	PROPN
eistud-25691	99	8	poland	poland	PROPN
eistud-25691	99	9	,	,	PUNCT
eistud-25691	99	10	although	although	SCONJ
eistud-25691	99	11	the	the	DET
eistud-25691	99	12	official	official	ADJ
eistud-25691	99	13	meat	meat	NOUN
eistud-25691	99	14	and	and	CCONJ
eistud-25691	99	15	vegetable	vegetable	NOUN
eistud-25691	99	16	imports	import	NOUN
eistud-25691	99	17	from	from	ADP
eistud-25691	99	18	this	this	DET
eistud-25691	99	19	country	country	NOUN
eistud-25691	99	20	diminishing	diminishing	NOUN
eistud-25691	99	21	.	.	PUNCT
eistud-25691	100	1	thus	thus	ADV
eistud-25691	100	2	,	,	PUNCT
eistud-25691	100	3	the	the	DET
eistud-25691	100	4	country	country	NOUN
eistud-25691	100	5	starts	start	VERB
eistud-25691	100	6	thriving	thrive	VERB
eistud-25691	100	7	informal	informal	ADJ
eistud-25691	100	8	trade	trade	NOUN
eistud-25691	100	9	.	.	PUNCT
eistud-25691	101	1	value	value	NOUN
eistud-25691	101	2	added	add	VERB
eistud-25691	101	3	tax	tax	NOUN
eistud-25691	101	4	increase	increase	NOUN
eistud-25691	101	5	had	have	VERB
eistud-25691	101	6	a	a	DET
eistud-25691	101	7	negative	negative	ADJ
eistud-25691	101	8	impact	impact	NOUN
eistud-25691	101	9	on	on	ADP
eistud-25691	101	10	lithuanian	lithuanian	ADJ
eistud-25691	101	11	and	and	CCONJ
eistud-25691	101	12	vegetable	vegetable	NOUN
eistud-25691	101	13	sector	sector	NOUN
eistud-25691	101	14	.	.	PUNCT
eistud-25691	102	1	trading	trading	NOUN
eistud-25691	102	2	company	company	NOUN
eistud-25691	102	3	,	,	PUNCT
eistud-25691	102	4	with	with	ADP
eistud-25691	102	5	its	its	PRON
eistud-25691	102	6	significant	significant	ADJ
eistud-25691	102	7	market	market	NOUN
eistud-25691	102	8	power	power	NOUN
eistud-25691	102	9	,	,	PUNCT
eistud-25691	102	10	the	the	DET
eistud-25691	102	11	vat	vat	NOUN
eistud-25691	102	12	increase	increase	NOUN
eistud-25691	102	13	on	on	ADP
eistud-25691	102	14	to	to	ADP
eistud-25691	102	15	the	the	DET
eistud-25691	102	16	shoulders	shoulder	NOUN
eistud-25691	102	17	of	of	ADP
eistud-25691	102	18	producers	producer	NOUN
eistud-25691	102	19	.	.	PUNCT
eistud-25691	103	1	since	since	SCONJ
eistud-25691	103	2	their	their	PRON
eistud-25691	103	3	accession	accession	NOUN
eistud-25691	103	4	to	to	ADP
eistud-25691	103	5	the	the	DET
eistud-25691	103	6	eu	eu	PROPN
eistud-25691	103	7	(	(	PUNCT
eistud-25691	103	8	2004	2004	NUM
eistud-25691	103	9	)	)	PUNCT
eistud-25691	103	10	declared	declare	VERB
eistud-25691	103	11	in	in	ADP
eistud-25691	103	12	the	the	DET
eistud-25691	103	13	areas	area	NOUN
eistud-25691	103	14	of	of	ADP
eistud-25691	103	15	vegetables	vegetable	NOUN
eistud-25691	103	16	decreased	decrease	VERB
eistud-25691	103	17	by	by	ADP
eistud-25691	103	18	54.8	54.8	NUM
eistud-25691	103	19	percent	percent	NOUN
eistud-25691	103	20	(	(	PUNCT
eistud-25691	103	21	from	from	ADP
eistud-25691	103	22	7.4	7.4	NUM
eistud-25691	103	23	to	to	ADP
eistud-25691	103	24	3.3	3.3	NUM
eistud-25691	103	25	thousand	thousand	NUM
eistud-25691	103	26	hectares	hectare	NOUN
eistud-25691	103	27	)	)	PUNCT
eistud-25691	103	28	,	,	PUNCT
eistud-25691	103	29	potatoes	potatoe	VERB
eistud-25691	103	30	51.1	51.1	NUM
eistud-25691	103	31	percent	percent	NOUN
eistud-25691	103	32	(	(	PUNCT
eistud-25691	103	33	from	from	ADP
eistud-25691	103	34	44.8	44.8	NUM
eistud-25691	103	35	to	to	PART
eistud-25691	103	36	21.5	21.5	NUM
eistud-25691	103	37	thousand	thousand	NUM
eistud-25691	103	38	hectares	hectare	NOUN
eistud-25691	103	39	)	)	PUNCT
eistud-25691	103	40	,	,	PUNCT
eistud-25691	103	41	and	and	CCONJ
eistud-25691	103	42	potato	potato	NOUN
eistud-25691	103	43	and	and	CCONJ
eistud-25691	103	44	the	the	DET
eistud-25691	103	45	purchase	purchase	NOUN
eistud-25691	103	46	price	price	NOUN
eistud-25691	103	47	for	for	ADP
eistud-25691	103	48	vegetable	vegetable	NOUN
eistud-25691	103	49	growers	grower	NOUN
eistud-25691	103	50	do	do	AUX
eistud-25691	103	51	not	not	PART
eistud-25691	103	52	have	have	VERB
eistud-25691	103	53	the	the	DET
eistud-25691	103	54	favourable	favourable	ADJ
eistud-25691	103	55	conditions	condition	NOUN
eistud-25691	103	56	of	of	ADP
eistud-25691	103	57	production	production	NOUN
eistud-25691	103	58	,	,	PUNCT
eistud-25691	103	59	compared	compare	VERB
eistud-25691	103	60	with	with	ADP
eistud-25691	103	61	poland	poland	PROPN
eistud-25691	103	62	and	and	CCONJ
eistud-25691	103	63	other	other	ADJ
eistud-25691	103	64	eu	eu	PROPN
eistud-25691	103	65	countries	country	NOUN
eistud-25691	103	66	where	where	SCONJ
eistud-25691	103	67	this	this	DET
eistud-25691	103	68	sector	sector	NOUN
eistud-25691	103	69	is	be	AUX
eistud-25691	103	70	developed	develop	VERB
eistud-25691	103	71	.	.	PUNCT
eistud-25691	104	1	a	a	DET
eistud-25691	104	2	lower	low	ADJ
eistud-25691	104	3	which	which	PRON
eistud-25691	104	4	would	would	AUX
eistud-25691	104	5	help	help	VERB
eistud-25691	104	6	reduce	reduce	VERB
eistud-25691	104	7	prices	price	NOUN
eistud-25691	104	8	for	for	ADP
eistud-25691	104	9	consumers	consumer	NOUN
eistud-25691	104	10	and	and	CCONJ
eistud-25691	104	11	improve	improve	VERB
eistud-25691	104	12	the	the	DET
eistud-25691	104	13	farm	farm	NOUN
eistud-25691	104	14	financial	financial	ADJ
eistud-25691	104	15	situation	situation	NOUN
eistud-25691	104	16	.	.	PUNCT
eistud-25691	105	1	in	in	ADP
eistud-25691	105	2	addition	addition	NOUN
eistud-25691	105	3	,	,	PUNCT
eistud-25691	105	4	a	a	DET
eistud-25691	105	5	lower	low	ADJ
eistud-25691	105	6	rate	rate	NOUN
eistud-25691	105	7	would	would	AUX
eistud-25691	105	8	encourage	encourage	VERB
eistud-25691	105	9	smaller	small	ADJ
eistud-25691	105	10	producers	producer	NOUN
eistud-25691	105	11	to	to	PART
eistud-25691	105	12	register	register	VERB
eistud-25691	105	13	as	as	ADP
eistud-25691	105	14	vat	vat	NOUN
eistud-25691	105	15	payers	payer	NOUN
eistud-25691	105	16	.	.	PUNCT
eistud-25691	106	1	cereals	cereal	NOUN
eistud-25691	106	2	and	and	CCONJ
eistud-25691	106	3	bakery	bakery	NOUN
eistud-25691	106	4	products	product	NOUN
eistud-25691	106	5	in	in	ADP
eistud-25691	106	6	use	use	NOUN
eistud-25691	106	7	in	in	ADP
eistud-25691	106	8	lithuania	lithuania	PROPN
eistud-25691	106	9	,	,	PUNCT
eistud-25691	106	10	compared	compare	VERB
eistud-25691	106	11	to	to	ADP
eistud-25691	106	12	other	other	ADJ
eistud-25691	106	13	eu	eu	PROPN
eistud-25691	106	14	countries	country	NOUN
eistud-25691	106	15	,	,	PUNCT
eistud-25691	106	16	is	be	AUX
eistud-25691	106	17	the	the	DET
eistud-25691	106	18	smallest	small	ADJ
eistud-25691	106	19	and	and	CCONJ
eistud-25691	106	20	continued	continue	VERB
eistud-25691	106	21	to	to	PART
eistud-25691	106	22	decrease	decrease	VERB
eistud-25691	106	23	.	.	PUNCT
eistud-25691	107	1	due	due	ADP
eistud-25691	107	2	to	to	ADP
eistud-25691	107	3	the	the	DET
eistud-25691	107	4	large	large	ADJ
eistud-25691	107	5	shadow	shadow	NOUN
eistud-25691	107	6	tax	tax	NOUN
eistud-25691	107	7	business	business	NOUN
eistud-25691	107	8	in	in	ADP
eistud-25691	107	9	this	this	DET
eistud-25691	107	10	industry	industry	NOUN
eistud-25691	107	11	is	be	AUX
eistud-25691	107	12	about	about	ADV
eistud-25691	107	13	15	15	NUM
eistud-25691	107	14	percent	percent	NOUN
eistud-25691	107	15	.	.	PUNCT
eistud-25691	108	1	excessive	excessive	ADJ
eistud-25691	108	2	vat	vat	NOUN
eistud-25691	108	3	forced	force	VERB
eistud-25691	108	4	some	some	DET
eistud-25691	108	5	companies	company	NOUN
eistud-25691	108	6	to	to	PART
eistud-25691	108	7	retreat	retreat	VERB
eistud-25691	108	8	into	into	ADP
eistud-25691	108	9	the	the	DET
eistud-25691	108	10	shadows	shadow	NOUN
eistud-25691	108	11	and	and	CCONJ
eistud-25691	108	12	in	in	ADP
eistud-25691	108	13	only	only	ADV
eistud-25691	108	14	nine	nine	NUM
eistud-25691	108	15	months	month	NOUN
eistud-25691	108	16	of	of	ADP
eistud-25691	108	17	the	the	DET
eistud-25691	108	18	year	year	NOUN
eistud-25691	108	19	2009	2009	NUM
eistud-25691	108	20	in	in	ADP
eistud-25691	108	21	accordance	accordance	NOUN
eistud-25691	108	22	with	with	ADP
eistud-25691	108	23	state	state	NOUN
eistud-25691	108	24	tax	tax	NOUN
eistud-25691	108	25	office	office	NOUN
eistud-25691	108	26	data	datum	NOUN
eistud-25691	108	27	is	be	AUX
eistud-25691	108	28	not	not	PART
eistud-25691	108	29	paid	pay	VERB
eistud-25691	108	30	154	154	NUM
eistud-25691	108	31	million	million	NUM
eistud-25691	108	32	lt	lt	NOUN
eistud-25691	108	33	.	.	PROPN
eistud-25691	108	34	conclusions	conclusion	NOUN
eistud-25691	108	35	and	and	CCONJ
eistud-25691	108	36	recommendations	recommendation	NOUN
eistud-25691	108	37	the	the	DET
eistud-25691	108	38	end	end	NOUN
eistud-25691	108	39	of	of	ADP
eistud-25691	108	40	2008	2008	NUM
eistud-25691	108	41	the	the	DET
eistud-25691	108	42	polish	polish	ADJ
eistud-25691	108	43	zloty	zloty	NOUN
eistud-25691	108	44	depreciation	depreciation	NOUN
eistud-25691	108	45	against	against	ADP
eistud-25691	108	46	sterling	sterling	NOUN
eistud-25691	108	47	and	and	CCONJ
eistud-25691	108	48	a	a	DET
eistud-25691	108	49	reduced	reduce	VERB
eistud-25691	108	50	vat	vat	NOUN
eistud-25691	108	51	rate	rate	NOUN
eistud-25691	108	52	has	have	AUX
eistud-25691	108	53	substantially	substantially	ADV
eistud-25691	108	54	altered	alter	VERB
eistud-25691	108	55	the	the	DET
eistud-25691	108	56	abolition	abolition	NOUN
eistud-25691	108	57	of	of	ADP
eistud-25691	108	58	lithuanian	lithuanian	ADJ
eistud-25691	108	59	consumer	consumer	NOUN
eistud-25691	108	60	choice	choice	NOUN
eistud-25691	108	61	.	.	PUNCT
eistud-25691	109	1	the	the	DET
eistud-25691	109	2	loss	loss	NOUN
eistud-25691	109	3	of	of	ADP
eistud-25691	109	4	a	a	DET
eistud-25691	109	5	substantial	substantial	ADJ
eistud-25691	109	6	part	part	NOUN
eistud-25691	109	7	of	of	ADP
eistud-25691	109	8	the	the	DET
eistud-25691	109	9	tax	tax	NOUN
eistud-25691	109	10	of	of	ADP
eistud-25691	109	11	polish	polish	ADJ
eistud-25691	109	12	meat	meat	NOUN
eistud-25691	109	13	products	product	NOUN
eistud-25691	109	14	purchase	purchase	NOUN
eistud-25691	109	15	in	in	ADP
eistud-25691	109	16	poland	poland	PROPN
eistud-25691	109	17	.	.	PUNCT
eistud-25691	110	1	increasing	increase	VERB
eistud-25691	110	2	the	the	DET
eistud-25691	110	3	rate	rate	NOUN
eistud-25691	110	4	difference	difference	NOUN
eistud-25691	110	5	between	between	ADP
eistud-25691	110	6	the	the	DET
eistud-25691	110	7	polish	polish	ADJ
eistud-25691	110	8	and	and	CCONJ
eistud-25691	110	9	lithuanian	lithuanian	ADJ
eistud-25691	110	10	markets	market	NOUN
eistud-25691	110	11	,	,	PUNCT
eistud-25691	110	12	we	we	PRON
eistud-25691	110	13	support	support	VERB
eistud-25691	110	14	the	the	DET
eistud-25691	110	15	purchase	purchase	NOUN
eistud-25691	110	16	of	of	ADP
eistud-25691	110	17	polish	polish	ADJ
eistud-25691	110	18	products	product	NOUN
eistud-25691	110	19	and	and	CCONJ
eistud-25691	110	20	illegal	illegal	ADJ
eistud-25691	110	21	imports	import	NOUN
eistud-25691	110	22	into	into	ADP
eistud-25691	110	23	the	the	DET
eistud-25691	110	24	lithuanian	lithuanian	ADJ
eistud-25691	110	25	markets	market	NOUN
eistud-25691	110	26	.	.	PUNCT
eistud-25691	111	1	polish	polish	PROPN
eistud-25691	111	2	produce	produce	VERB
eistud-25691	111	3	competitive	competitive	ADJ
eistud-25691	111	4	advantages	advantage	NOUN
eistud-25691	111	5	in	in	ADP
eistud-25691	111	6	the	the	DET
eistud-25691	111	7	form	form	NOUN
eistud-25691	111	8	of	of	ADP
eistud-25691	111	9	the	the	DET
eistud-25691	111	10	informal	informal	ADJ
eistud-25691	111	11	economy	economy	NOUN
eistud-25691	111	12	highlighted	highlight	VERB
eistud-25691	111	13	the	the	DET
eistud-25691	111	14	business	business	NOUN
eistud-25691	111	15	market	market	NOUN
eistud-25691	111	16	place	place	NOUN
eistud-25691	111	17	.	.	PUNCT
eistud-25691	112	1	bazaar	bazaar	NOUN
eistud-25691	112	2	is	be	AUX
eistud-25691	112	3	the	the	DET
eistud-25691	112	4	trade	trade	NOUN
eistud-25691	112	5	area	area	NOUN
eistud-25691	112	6	,	,	PUNCT
eistud-25691	112	7	where	where	SCONJ
eistud-25691	112	8	taxes	taxis	NOUN
eistud-25691	112	9	compared	compare	VERB
eistud-25691	112	10	to	to	ADP
eistud-25691	112	11	the	the	DET
eistud-25691	112	12	retail	retail	ADJ
eistud-25691	112	13	trade	trade	NOUN
eistud-25691	112	14	is	be	AUX
eistud-25691	112	15	different	different	ADJ
eistud-25691	112	16	almost	almost	ADV
eistud-25691	112	17	a	a	PRON
eistud-25691	112	18	fifth	fifth	ADJ
eistud-25691	112	19	.	.	PUNCT
eistud-25691	113	1	on	on	ADP
eistud-25691	113	2	the	the	DET
eistud-25691	113	3	critical	critical	ADJ
eistud-25691	113	4	situation	situation	NOUN
eistud-25691	113	5	of	of	ADP
eistud-25691	113	6	reduced	reduce	VERB
eistud-25691	113	7	consumer	consumer	NOUN
eistud-25691	113	8	purchasing	purchasing	NOUN
eistud-25691	113	9	power	power	NOUN
eistud-25691	113	10	and	and	CCONJ
eistud-25691	113	11	to	to	PART
eistud-25691	113	12	avoid	avoid	VERB
eistud-25691	113	13	increasing	increase	VERB
eistud-25691	113	14	the	the	DET
eistud-25691	113	15	shadow	shadow	NOUN
eistud-25691	113	16	effect	effect	NOUN
eistud-25691	113	17	on	on	ADP
eistud-25691	113	18	the	the	DET
eistud-25691	113	19	business	business	NOUN
eistud-25691	113	20	it	it	PRON
eistud-25691	113	21	is	be	AUX
eistud-25691	113	22	appropriate	appropriate	ADJ
eistud-25691	113	23	to	to	PART
eistud-25691	113	24	reduce	reduce	VERB
eistud-25691	113	25	the	the	DET
eistud-25691	113	26	meat	meat	NOUN
eistud-25691	113	27	and	and	CCONJ
eistud-25691	113	28	vegetables	vegetable	NOUN
eistud-25691	113	29	vat	vat	NOUN
eistud-25691	113	30	rate	rate	NOUN
eistud-25691	113	31	.	.	PUNCT
eistud-25691	114	1	great	great	ADJ
eistud-25691	114	2	cities	city	NOUN
eistud-25691	114	3	market	market	NOUN
eistud-25691	114	4	traders	trader	NOUN
eistud-25691	114	5	,	,	PUNCT
eistud-25691	114	6	trading	trade	VERB
eistud-25691	114	7	in	in	ADP
eistud-25691	114	8	meat	meat	NOUN
eistud-25691	114	9	and	and	CCONJ
eistud-25691	114	10	meat	meat	NOUN
eistud-25691	114	11	products	product	NOUN
eistud-25691	114	12	(	(	PUNCT
eistud-25691	114	13	except	except	SCONJ
eistud-25691	114	14	farmers	farmer	NOUN
eistud-25691	114	15	and	and	CCONJ
eistud-25691	114	16	meat	meat	NOUN
eistud-25691	114	17	producing	produce	VERB
eistud-25691	114	18	companies	company	NOUN
eistud-25691	114	19	)	)	PUNCT
eistud-25691	114	20	,	,	PUNCT
eistud-25691	114	21	to	to	PART
eistud-25691	114	22	review	review	VERB
eistud-25691	114	23	and	and	CCONJ
eistud-25691	114	24	establish	establish	VERB
eistud-25691	114	25	adequate	adequate	ADJ
eistud-25691	114	26	incomes	income	NOUN
eistud-25691	114	27	flat	flat	ADJ
eistud-25691	114	28	income	income	NOUN
eistud-25691	114	29	tax	tax	NOUN
eistud-25691	114	30	.	.	PUNCT
eistud-25691	115	1	issn	issn	PROPN
eistud-25691	115	2	1822	1822	NUM
eistud-25691	115	3	-	-	SYM
eistud-25691	115	4	8402	8402	NUM
eistud-25691	115	5	european	european	ADJ
eistud-25691	115	6	integration	integration	NOUN
eistud-25691	115	7	studies	study	NOUN
eistud-25691	115	8	.	.	PUNCT
eistud-25691	116	1	2010	2010	NUM
eistud-25691	116	2	.	.	PUNCT
eistud-25691	117	1	no	no	DET
eistud-25691	117	2	4	4	NUM
eistud-25691	117	3	90	90	NUM
eistud-25691	117	4	references	reference	NOUN
eistud-25691	117	5	auziņš	auziņš	PROPN
eistud-25691	117	6	alberts	albert	NOUN
eistud-25691	117	7	,	,	PUNCT
eistud-25691	117	8	nipers	niper	NOUN
eistud-25691	117	9	aleksejs	aleksejs	NOUN
eistud-25691	117	10	,	,	PUNCT
eistud-25691	117	11	kozlinskis	kozlinski	VERB
eistud-25691	117	12	vulfs	vulfs	NOUN
eistud-25691	117	13	.	.	PUNCT
eistud-25691	118	1	effect	effect	NOUN
eistud-25691	118	2	of	of	ADP
eistud-25691	118	3	value	value	NOUN
eistud-25691	118	4	added	add	VERB
eistud-25691	118	5	tax	tax	NOUN
eistud-25691	118	6	rate	rate	NOUN
eistud-25691	118	7	changes	change	NOUN
eistud-25691	118	8	on	on	ADP
eistud-25691	118	9	market	market	NOUN
eistud-25691	118	10	equilibrium	equilibrium	NOUN
eistud-25691	118	11	.	.	PUNCT
eistud-25691	119	1	agricultural	agricultural	ADJ
eistud-25691	119	2	university	university	PROPN
eistud-25691	119	3	of	of	ADP
eistud-25691	119	4	latvia	latvia	PROPN
eistud-25691	119	5	,	,	PUNCT
eistud-25691	119	6	research	research	NOUN
eistud-25691	119	7	papers	paper	NOUN
eistud-25691	119	8	,	,	PUNCT
eistud-25691	119	9	13(2	13(2	PROPN
eistud-25691	119	10	)	)	PUNCT
eistud-25691	119	11	,	,	PUNCT
eistud-25691	119	12	management	management	NOUN
eistud-25691	119	13	theory	theory	NOUN
eistud-25691	119	14	and	and	CCONJ
eistud-25691	119	15	studies	study	NOUN
eistud-25691	119	16	for	for	ADP
eistud-25691	119	17	rural	rural	ADJ
eistud-25691	119	18	business	business	NOUN
eistud-25691	119	19	and	and	CCONJ
eistud-25691	119	20	infrastructure	infrastructure	NOUN
eistud-25691	119	21	development	development	NOUN
eistud-25691	119	22	,	,	PUNCT
eistud-25691	119	23	lithuanian	lithuanian	PROPN
eistud-25691	119	24	university	university	PROPN
eistud-25691	119	25	of	of	ADP
eistud-25691	119	26	agriculture	agriculture	PROPN
eistud-25691	119	27	,	,	PUNCT
eistud-25691	119	28	faculty	faculty	NOUN
eistud-25691	119	29	of	of	ADP
eistud-25691	119	30	economics	economic	NOUN
eistud-25691	119	31	and	and	CCONJ
eistud-25691	119	32	management	management	NOUN
eistud-25691	119	33	,	,	PUNCT
eistud-25691	119	34	2008	2008	NUM
eistud-25691	119	35	.	.	PUNCT
eistud-25691	120	1	balkevičius	balkevičius	PROPN
eistud-25691	120	2	v.	v.	ADP
eistud-25691	120	3	komercijos	komercijos	NOUN
eistud-25691	120	4	vadyba.vilnius	vadyba.vilnius	NOUN
eistud-25691	120	5	:	:	PUNCT
eistud-25691	120	6	2000	2000	NUM
eistud-25691	120	7	.	.	PUNCT
eistud-25691	121	1	bivainis	bivainis	PROPN
eistud-25691	121	2	j.	j.	PROPN
eistud-25691	121	3	,	,	PUNCT
eistud-25691	121	4	tunčikienė	tunčikienė	PROPN
eistud-25691	121	5	ž	ž	PROPN
eistud-25691	121	6	.	.	PUNCT
eistud-25691	121	7	viešojo	viešojo	ADJ
eistud-25691	121	8	sektoriaus	sektoriaus	NOUN
eistud-25691	121	9	institucijų	institucijų	PROPN
eistud-25691	121	10	strateginis	strateginis	PROPN
eistud-25691	121	11	planavimas.vilnius	planavimas.vilnius	ADJ
eistud-25691	121	12	:	:	PUNCT
eistud-25691	121	13	2009	2009	NUM
eistud-25691	121	14	.	.	PUNCT
eistud-25691	122	1	buškevičiūtė	buškevičiūtė	PROPN
eistud-25691	122	2	e.	e.	PROPN
eistud-25691	122	3	,	,	PUNCT
eistud-25691	122	4	pukelienė	pukelienė	PROPN
eistud-25691	122	5	v.	v.	ADP
eistud-25691	122	6	valstybės	valstybės	PROPN
eistud-25691	122	7	mokesčių	mokesčių	NOUN
eistud-25691	122	8	sistema.kaunas	sistema.kauna	NOUN
eistud-25691	122	9	:	:	PUNCT
eistud-25691	122	10	1998	1998	NUM
eistud-25691	122	11	.	.	PUNCT
eistud-25691	123	1	čičinskas	čičinskas	PROPN
eistud-25691	123	2	j.	j.	PROPN
eistud-25691	123	3	,	,	PUNCT
eistud-25691	123	4	klebanskaja	klebanskaja	PROPN
eistud-25691	123	5	n.	n.	PROPN
eistud-25691	123	6	ekonomika	ekonomika	PROPN
eistud-25691	123	7	ir	ir	PROPN
eistud-25691	123	8	verslas	versla	NOUN
eistud-25691	123	9	.	.	PUNCT
eistud-25691	124	1	vilnius	vilnius	NOUN
eistud-25691	124	2	:	:	PUNCT
eistud-25691	124	3	2001	2001	NUM
eistud-25691	124	4	.	.	PUNCT
eistud-25691	125	1	data	datum	NOUN
eistud-25691	125	2	of	of	ADP
eistud-25691	125	3	eurostat	eurostat	PROPN
eistud-25691	125	4	.	.	PUNCT
eistud-25691	126	1	data	datum	NOUN
eistud-25691	126	2	from	from	ADP
eistud-25691	126	3	department	department	PROPN
eistud-25691	126	4	of	of	ADP
eistud-25691	126	5	statistics	statistic	NOUN
eistud-25691	126	6	to	to	ADP
eistud-25691	126	7	the	the	DET
eistud-25691	126	8	government	government	NOUN
eistud-25691	126	9	of	of	ADP
eistud-25691	126	10	the	the	DET
eistud-25691	126	11	republic	republic	NOUN
eistud-25691	126	12	of	of	ADP
eistud-25691	126	13	lithuania	lithuania	PROPN
eistud-25691	126	14	.	.	PUNCT
eistud-25691	127	1	data	datum	NOUN
eistud-25691	127	2	from	from	ADP
eistud-25691	127	3	lithuanian	lithuanian	ADJ
eistud-25691	127	4	security	security	NOUN
eistud-25691	127	5	stock	stock	NOUN
eistud-25691	127	6	.	.	PUNCT
eistud-25691	128	1	dubinas	dubinas	PROPN
eistud-25691	128	2	v.	v.	ADP
eistud-25691	128	3	,kučinskienė	,kučinskienė	PUNCT
eistud-25691	128	4	m.	m.	NOUN
eistud-25691	128	5	enterpreneurship	enterpreneurship	NOUN
eistud-25691	128	6	and	and	CCONJ
eistud-25691	128	7	business	business	NOUN
eistud-25691	128	8	environment	environment	NOUN
eistud-25691	128	9	analysis	analysis	NOUN
eistud-25691	128	10	in	in	ADP
eistud-25691	128	11	lithuania	lithuania	PROPN
eistud-25691	128	12	.	.	PUNCT
eistud-25691	129	1	problems	problem	NOUN
eistud-25691	129	2	of	of	ADP
eistud-25691	129	3	development	development	NOUN
eistud-25691	129	4	of	of	ADP
eistud-25691	129	5	natural	natural	ADJ
eistud-25691	129	6	economy	economy	NOUN
eistud-25691	129	7	and	and	CCONJ
eistud-25691	129	8	entrepreneurship.riga	entrepreneurship.riga	PROPN
eistud-25691	129	9	:	:	PUNCT
eistud-25691	129	10	2007	2007	NUM
eistud-25691	129	11	.	.	PUNCT
eistud-25691	130	1	72	72	NUM
eistud-25691	130	2	-	-	SYM
eistud-25691	130	3	80	80	NUM
eistud-25691	130	4	p.	p.	NOUN
eistud-25691	130	5	european	european	PROPN
eistud-25691	130	6	commission	commission	PROPN
eistud-25691	130	7	directorate	directorate	ADJ
eistud-25691	130	8	general	general	ADJ
eistud-25691	130	9	taxation	taxation	NOUN
eistud-25691	130	10	and	and	CCONJ
eistud-25691	130	11	customs	customs	PROPN
eistud-25691	130	12	union	union	NOUN
eistud-25691	130	13	tax	tax	NOUN
eistud-25691	130	14	policy	policy	NOUN
eistud-25691	130	15	/	/	SYM
eistud-25691	130	16	doc/2008/2004	doc/2008/2004	NOUN
eistud-25691	130	17	–	–	PUNCT
eistud-25691	130	18	en	en	X
eistud-25691	130	19	.	.	PUNCT
eistud-25691	131	1	brussels	brussels	PROPN
eistud-25691	131	2	‚	‚	PROPN
eistud-25691	131	3	2004	2004	NUM
eistud-25691	131	4	,	,	PUNCT
eistud-25691	131	5	september	september	PROPN
eistud-25691	131	6	.	.	PUNCT
eistud-25691	132	1	european	european	PROPN
eistud-25691	132	2	commission	commission	PROPN
eistud-25691	132	3	taxation	taxation	PROPN
eistud-25691	132	4	and	and	CCONJ
eistud-25691	132	5	customs	customs	PROPN
eistud-25691	132	6	union	union	NOUN
eistud-25691	132	7	,	,	PUNCT
eistud-25691	132	8	situation	situation	NOUN
eistud-25691	132	9	at	at	ADP
eistud-25691	132	10	1st	1st	ADJ
eistud-25691	132	11	january	january	PROPN
eistud-25691	132	12	2009	2009	NUM
eistud-25691	132	13	/	/	SYM
eistud-25691	132	14	doc/2401/2009	doc/2401/2009	PROPN
eistud-25691	132	15	–	–	PUNCT
eistud-25691	132	16	en	en	X
eistud-25691	132	17	.	.	PUNCT
eistud-25691	132	18	–	–	PUNCT
eistud-25691	132	19	brussels	brussels	PROPN
eistud-25691	132	20	,	,	PUNCT
eistud-25691	132	21	2009	2009	NUM
eistud-25691	132	22	.	.	PUNCT
eistud-25691	133	1	hal	hal	PROPN
eistud-25691	133	2	r.	r.	PROPN
eistud-25691	133	3	varian	varian	PROPN
eistud-25691	133	4	.	.	PUNCT
eistud-25691	134	1	mikroekonomika	mikroekonomika	PROPN
eistud-25691	134	2	:	:	PUNCT
eistud-25691	134	3	šiuolaikinis	šiuolaikinis	NOUN
eistud-25691	134	4	požiūris	požiūris	VERB
eistud-25691	134	5	.	.	PUNCT
eistud-25691	135	1	vilnius	vilnius	NOUN
eistud-25691	135	2	:	:	PUNCT
eistud-25691	135	3	1999	1999	NUM
eistud-25691	135	4	.	.	PUNCT
eistud-25691	136	1	kaip	kaip	PROPN
eistud-25691	136	2	pradėti	pradėti	VERB
eistud-25691	136	3	verslą.vilnius	verslą.vilnius	PROPN
eistud-25691	136	4	:	:	PUNCT
eistud-25691	136	5	2009	2009	NUM
eistud-25691	136	6	.	.	PUNCT
eistud-25691	137	1	karlof	karlof	PROPN
eistud-25691	137	2	b.	b.	PROPN
eistud-25691	137	3	,	,	PUNCT
eistud-25691	137	4	lovingson	lovingson	PROPN
eistud-25691	137	5	f.	f.	PROPN
eistud-25691	137	6	vadybos	vadybos	PROPN
eistud-25691	137	7	koncepcijos	koncepcijos	PROPN
eistud-25691	137	8	ir	ir	PROPN
eistud-25691	137	9	modeliai.vilnius	modeliai.vilnius	NOUN
eistud-25691	137	10	:	:	PUNCT
eistud-25691	137	11	2006	2006	NUM
eistud-25691	137	12	.	.	PUNCT
eistud-25691	138	1	martinkus	martinkus	PROPN
eistud-25691	138	2	b	b	NUM
eistud-25691	138	3	,	,	PUNCT
eistud-25691	138	4	žilinskas	žilinskas	VERB
eistud-25691	138	5	v.	v.	CCONJ
eistud-25691	138	6	ekonomikos	ekonomikos	PROPN
eistud-25691	138	7	pagrindai	pagrindai	NOUN
eistud-25691	138	8	.	.	PUNCT
eistud-25691	139	1	kaunas	kaunas	PROPN
eistud-25691	139	2	:	:	PUNCT
eistud-25691	139	3	1997	1997	NUM
eistud-25691	139	4	.	.	PUNCT
eistud-25691	140	1	mieliauskaitė	mieliauskaitė	NOUN
eistud-25691	140	2	v.	v.	PROPN
eistud-25691	140	3	pridėtinės	pridėtinės	PROPN
eistud-25691	140	4	vertės	vertės	PROPN
eistud-25691	140	5	mokesčio	mokesčio	PROPN
eistud-25691	140	6	įtaka	įtaka	PROPN
eistud-25691	140	7	žemės	žemės	PROPN
eistud-25691	140	8	ūkio	ūkio	ADJ
eistud-25691	140	9	produktų	produktų	PROPN
eistud-25691	140	10	konkurencingumui	konkurencingumui	PROPN
eistud-25691	140	11	.	.	PUNCT
eistud-25691	141	1	rinkotyra	rinkotyra	PROPN
eistud-25691	141	2	.	.	PUNCT
eistud-25691	142	1	žemės	žemės	PROPN
eistud-25691	143	1	ūkio	ūkio	PROPN
eistud-25691	143	2	ir	ir	PROPN
eistud-25691	143	3	maisto	maisto	PROPN
eistud-25691	143	4	produktai.-nr.1(31	produktai.-nr.1(31	NOUN
eistud-25691	143	5	)	)	PUNCT
eistud-25691	143	6	.	.	PUNCT
eistud-25691	144	1	vilnius	vilnius	NOUN
eistud-25691	144	2	:	:	PUNCT
eistud-25691	144	3	laei	laei	ADJ
eistud-25691	144	4	,	,	PUNCT
eistud-25691	144	5	2006	2006	NUM
eistud-25691	144	6	.	.	PUNCT
eistud-25691	145	1	89	89	NUM
eistud-25691	145	2	96	96	NUM
eistud-25691	145	3	p.	p.	NOUN
eistud-25691	145	4	gapšys	gapšys	PROPN
eistud-25691	145	5	a.	a.	PROPN
eistud-25691	145	6	,	,	PUNCT
eistud-25691	145	7	o.	o.	PROPN
eistud-25691	145	8	eičaitė	eičaitė	PROPN
eistud-25691	145	9	.	.	PUNCT
eistud-25691	146	1	šešėlinės	šešėlinės	PROPN
eistud-25691	146	2	ekonomikos	ekonomikos	PROPN
eistud-25691	146	3	žemės	žemės	PROPN
eistud-25691	147	1	ūkio	ūkio	PROPN
eistud-25691	147	2	ir	ir	PROPN
eistud-25691	147	3	maisto	maisto	PROPN
eistud-25691	147	4	produktų	produktų	NOUN
eistud-25691	147	5	rinkoje	rinkoje	NOUN
eistud-25691	147	6	įtaka	įtaka	PROPN
eistud-25691	147	7	šalies	šalie	NOUN
eistud-25691	147	8	biudžetui	biudžetui	VERB
eistud-25691	147	9	.	.	PUNCT
eistud-25691	148	1	vadybos	vadybos	PROPN
eistud-25691	148	2	mokslas	mokslas	PROPN
eistud-25691	148	3	ir	ir	PROPN
eistud-25691	148	4	studijos	studijos	PROPN
eistud-25691	148	5	–	–	PUNCT
eistud-25691	148	6	kaimo	kaimo	PROPN
eistud-25691	148	7	verslų	verslų	PROPN
eistud-25691	148	8	ir	ir	X
eistud-25691	148	9	jų	jų	ADP
eistud-25691	148	10	infrastruktūros	infrastruktūro	VERB
eistud-25691	148	11	plėtrai	plėtrai	PROPN
eistud-25691	148	12	.	.	PUNCT
eistud-25691	149	1	–	–	PUNCT
eistud-25691	149	2	nr	nr	PROPN
eistud-25691	149	3	.	.	PROPN
eistud-25691	149	4	20	20	NUM
eistud-25691	149	5	(	(	PUNCT
eistud-25691	149	6	1	1	NUM
eistud-25691	149	7	)	)	PUNCT
eistud-25691	149	8	.	.	PUNCT
eistud-25691	150	1	–	–	PUNCT
eistud-25691	150	2	kaunas	kaunas	PROPN
eistud-25691	150	3	:	:	PUNCT
eistud-25691	150	4	lžūu	lžūu	PROPN
eistud-25691	150	5	,	,	PUNCT
eistud-25691	150	6	2010	2010	NUM
eistud-25691	150	7	.	.	PUNCT
eistud-25691	151	1	15	15	NUM
eistud-25691	151	2	–	–	SYM
eistud-25691	151	3	24	24	NUM
eistud-25691	151	4	p.	p.	NOUN
eistud-25691	151	5	paliulis	paliulis	PROPN
eistud-25691	151	6	n.	n.	PROPN
eistud-25691	151	7	,	,	PUNCT
eistud-25691	151	8	chlivickas	chlivickas	PROPN
eistud-25691	151	9	e.	e.	PROPN
eistud-25691	151	10	,	,	PUNCT
eistud-25691	151	11	pabedinskaitė	pabedinskaitė	ADJ
eistud-25691	151	12	a.	a.	NOUN
eistud-25691	151	13	valdymas	valdyma	NOUN
eistud-25691	151	14	ir	ir	PROPN
eistud-25691	151	15	informacija.vilnius	informacija.vilnius	NOUN
eistud-25691	151	16	:	:	PUNCT
eistud-25691	151	17	2004	2004	NUM
eistud-25691	151	18	.	.	PUNCT
eistud-25691	152	1	wonnasot	wonnasot	ADJ
eistud-25691	152	2	p.	p.	NOUN
eistud-25691	152	3	,	,	PUNCT
eistud-25691	152	4	wonnasot	wonnasot	PROPN
eistud-25691	152	5	r.	r.	PROPN
eistud-25691	152	6	mikroekonomika	mikroekonomika	PROPN
eistud-25691	152	7	kaunas	kaunas	PROPN
eistud-25691	152	8	:	:	PUNCT
eistud-25691	152	9	1998	1998	NUM
eistud-25691	152	10	.	.	PUNCT
eistud-25691	153	1	žvinklys	žvinklys	PROPN
eistud-25691	153	2	j.	j.	PROPN
eistud-25691	153	3	,	,	PUNCT
eistud-25691	153	4	vabalas	vabalas	PROPN
eistud-25691	153	5	e.	e.	PROPN
eistud-25691	153	6	įmonės	įmonės	PROPN
eistud-25691	153	7	ekonomika.vilnius	ekonomika.vilnius	NUM
eistud-25691	153	8	:	:	PUNCT
eistud-25691	153	9	2001	2001	NUM
eistud-25691	153	10	.	.	PUNCT
eistud-25691	154	1	the	the	DET
eistud-25691	154	2	article	article	NOUN
eistud-25691	154	3	has	have	AUX
eistud-25691	154	4	been	be	AUX
eistud-25691	154	5	reviewed	review	VERB
eistud-25691	154	6	.	.	PUNCT
eistud-25691	155	1	received	receive	VERB
eistud-25691	155	2	in	in	ADP
eistud-25691	155	3	april	april	PROPN
eistud-25691	155	4	,	,	PUNCT
eistud-25691	155	5	2010	2010	NUM
eistud-25691	155	6	;	;	PUNCT
eistud-25691	155	7	accepted	accept	VERB
eistud-25691	155	8	in	in	ADP
eistud-25691	155	9	may	may	PROPN
eistud-25691	155	10	,	,	PUNCT
eistud-25691	155	11	2010	2010	NUM
eistud-25691	155	12	.	.	PUNCT