id	sid	tid	token	lemma	pos
ejge-7803	1	1	the	the	DET
ejge-7803	1	2	definitive	definitive	ADJ
ejge-7803	1	3	vat	vat	NOUN
ejge-7803	1	4	system	system	NOUN
ejge-7803	1	5	and	and	CCONJ
ejge-7803	1	6	its	its	PRON
ejge-7803	1	7	impact	impact	NOUN
ejge-7803	1	8	on	on	ADP
ejge-7803	1	9	tax	tax	NOUN
ejge-7803	1	10	collection	collection	NOUN
ejge-7803	1	11	european	european	PROPN
ejge-7803	1	12	journal	journal	PROPN
ejge-7803	1	13	of	of	ADP
ejge-7803	1	14	government	government	NOUN
ejge-7803	1	15	and	and	CCONJ
ejge-7803	1	16	economics	economic	NOUN
ejge-7803	1	17	10(2	10(2	NUM
ejge-7803	1	18	)	)	PUNCT
ejge-7803	1	19	,	,	PUNCT
ejge-7803	1	20	december	december	PROPN
ejge-7803	1	21	2021	2021	NUM
ejge-7803	1	22	,	,	PUNCT
ejge-7803	1	23	146	146	NUM
ejge-7803	1	24	-	-	SYM
ejge-7803	1	25	166	166	NUM
ejge-7803	1	26	european	european	ADJ
ejge-7803	1	27	journal	journal	NOUN
ejge-7803	1	28	of	of	ADP
ejge-7803	1	29	government	government	NOUN
ejge-7803	1	30	and	and	CCONJ
ejge-7803	1	31	economics	economic	NOUN
ejge-7803	1	32	issn	issn	PROPN
ejge-7803	1	33	:	:	PUNCT
ejge-7803	1	34	2254	2254	NUM
ejge-7803	1	35	-	-	SYM
ejge-7803	1	36	7088	7088	NUM
ejge-7803	1	37	the	the	DET
ejge-7803	1	38	definitive	definitive	ADJ
ejge-7803	1	39	vat	vat	NOUN
ejge-7803	1	40	system	system	NOUN
ejge-7803	1	41	and	and	CCONJ
ejge-7803	1	42	its	its	PRON
ejge-7803	1	43	impact	impact	NOUN
ejge-7803	1	44	on	on	ADP
ejge-7803	1	45	tax	tax	NOUN
ejge-7803	1	46	collection	collection	NOUN
ejge-7803	1	47	hana	hana	PROPN
ejge-7803	1	48	zídkováa	zídkováa	PROPN
ejge-7803	1	49	*	*	PUNCT
ejge-7803	1	50	,	,	PUNCT
ejge-7803	1	51	kristýna	kristýna	PROPN
ejge-7803	1	52	balíkováa	balíkováa	VERB
ejge-7803	1	53	a	a	DET
ejge-7803	1	54	prague	prague	PROPN
ejge-7803	1	55	university	university	PROPN
ejge-7803	1	56	of	of	ADP
ejge-7803	1	57	economics	economic	NOUN
ejge-7803	1	58	and	and	CCONJ
ejge-7803	1	59	business	business	NOUN
ejge-7803	1	60	,	,	PUNCT
ejge-7803	1	61	czechia	czechia	VERB
ejge-7803	1	62	*	*	SYM
ejge-7803	1	63	corresponding	correspond	VERB
ejge-7803	1	64	author	author	NOUN
ejge-7803	1	65	at	at	ADP
ejge-7803	1	66	:	:	PUNCT
ejge-7803	1	67	hana.zidkova@vse.cz	hana.zidkova@vse.cz	NOUN
ejge-7803	1	68	abstract	abstract	ADJ
ejge-7803	1	69	.	.	PUNCT
ejge-7803	2	1	value	value	NOUN
ejge-7803	2	2	added	add	VERB
ejge-7803	2	3	tax	tax	NOUN
ejge-7803	2	4	(	(	PUNCT
ejge-7803	2	5	vat	vat	NOUN
ejge-7803	2	6	)	)	PUNCT
ejge-7803	2	7	is	be	AUX
ejge-7803	2	8	a	a	DET
ejge-7803	2	9	significant	significant	ADJ
ejge-7803	2	10	source	source	NOUN
ejge-7803	2	11	of	of	ADP
ejge-7803	2	12	fiscal	fiscal	ADJ
ejge-7803	2	13	revenues	revenue	NOUN
ejge-7803	2	14	in	in	ADP
ejge-7803	2	15	the	the	DET
ejge-7803	2	16	eu	eu	PROPN
ejge-7803	2	17	.	.	PROPN
ejge-7803	2	18	however	however	ADV
ejge-7803	2	19	,	,	PUNCT
ejge-7803	2	20	the	the	DET
ejge-7803	2	21	vat	vat	NOUN
ejge-7803	2	22	treatment	treatment	NOUN
ejge-7803	2	23	of	of	ADP
ejge-7803	2	24	cross	cross	ADJ
ejge-7803	2	25	-	-	ADJ
ejge-7803	2	26	border	border	ADJ
ejge-7803	2	27	supplies	supply	NOUN
ejge-7803	2	28	enables	enable	VERB
ejge-7803	2	29	large	large	ADJ
ejge-7803	2	30	-	-	PUNCT
ejge-7803	2	31	scale	scale	NOUN
ejge-7803	2	32	tax	tax	NOUN
ejge-7803	2	33	frauds	fraud	NOUN
ejge-7803	2	34	,	,	PUNCT
ejge-7803	2	35	such	such	ADJ
ejge-7803	2	36	as	as	ADP
ejge-7803	2	37	the	the	DET
ejge-7803	2	38	missing	miss	VERB
ejge-7803	2	39	trader	trader	NOUN
ejge-7803	2	40	intra	intra	ADJ
ejge-7803	2	41	-	-	ADJ
ejge-7803	2	42	community	community	ADJ
ejge-7803	2	43	(	(	PUNCT
ejge-7803	2	44	mtic	mtic	ADJ
ejge-7803	2	45	)	)	PUNCT
ejge-7803	2	46	,	,	PUNCT
ejge-7803	2	47	which	which	PRON
ejge-7803	2	48	takes	take	VERB
ejge-7803	2	49	each	each	DET
ejge-7803	2	50	year	year	NOUN
ejge-7803	2	51	billions	billion	NOUN
ejge-7803	2	52	of	of	ADP
ejge-7803	2	53	euros	euro	NOUN
ejge-7803	2	54	from	from	ADP
ejge-7803	2	55	member	member	NOUN
ejge-7803	2	56	states	state	NOUN
ejge-7803	2	57	'	'	PART
ejge-7803	2	58	public	public	ADJ
ejge-7803	2	59	budgets	budget	NOUN
ejge-7803	2	60	.	.	PUNCT
ejge-7803	3	1	in	in	ADP
ejge-7803	3	2	2016	2016	NUM
ejge-7803	3	3	a	a	DET
ejge-7803	3	4	definitive	definitive	ADJ
ejge-7803	3	5	vat	vat	NOUN
ejge-7803	3	6	system	system	NOUN
ejge-7803	3	7	was	be	AUX
ejge-7803	3	8	proposed	propose	VERB
ejge-7803	3	9	by	by	ADP
ejge-7803	3	10	the	the	DET
ejge-7803	3	11	european	european	PROPN
ejge-7803	3	12	commission	commission	PROPN
ejge-7803	3	13	to	to	PART
ejge-7803	3	14	respond	respond	VERB
ejge-7803	3	15	to	to	ADP
ejge-7803	3	16	the	the	DET
ejge-7803	3	17	shortcomings	shortcoming	NOUN
ejge-7803	3	18	of	of	ADP
ejge-7803	3	19	the	the	DET
ejge-7803	3	20	current	current	ADJ
ejge-7803	3	21	temporary	temporary	ADJ
ejge-7803	3	22	system	system	NOUN
ejge-7803	3	23	.	.	PUNCT
ejge-7803	4	1	this	this	DET
ejge-7803	4	2	new	new	ADJ
ejge-7803	4	3	system	system	NOUN
ejge-7803	4	4	should	should	AUX
ejge-7803	4	5	reduce	reduce	VERB
ejge-7803	4	6	the	the	DET
ejge-7803	4	7	possibilities	possibility	NOUN
ejge-7803	4	8	of	of	ADP
ejge-7803	4	9	mtic	mtic	ADJ
ejge-7803	4	10	fraud	fraud	NOUN
ejge-7803	4	11	for	for	ADP
ejge-7803	4	12	intra	intra	ADJ
ejge-7803	4	13	-	-	ADJ
ejge-7803	4	14	community	community	ADJ
ejge-7803	4	15	transactions	transaction	NOUN
ejge-7803	4	16	through	through	ADP
ejge-7803	4	17	the	the	DET
ejge-7803	4	18	collection	collection	NOUN
ejge-7803	4	19	of	of	ADP
ejge-7803	4	20	vat	vat	NOUN
ejge-7803	4	21	by	by	ADP
ejge-7803	4	22	the	the	DET
ejge-7803	4	23	supplier	supplier	NOUN
ejge-7803	4	24	in	in	ADP
ejge-7803	4	25	the	the	DET
ejge-7803	4	26	same	same	ADJ
ejge-7803	4	27	way	way	NOUN
ejge-7803	4	28	as	as	ADP
ejge-7803	4	29	for	for	ADP
ejge-7803	4	30	domestic	domestic	ADJ
ejge-7803	4	31	transactions	transaction	NOUN
ejge-7803	4	32	.	.	PUNCT
ejge-7803	5	1	the	the	DET
ejge-7803	5	2	tax	tax	NOUN
ejge-7803	5	3	collection	collection	NOUN
ejge-7803	5	4	by	by	ADP
ejge-7803	5	5	the	the	DET
ejge-7803	5	6	supplier	supplier	NOUN
ejge-7803	5	7	would	would	AUX
ejge-7803	5	8	impact	impact	VERB
ejge-7803	5	9	the	the	DET
ejge-7803	5	10	administrative	administrative	ADJ
ejge-7803	5	11	costs	cost	NOUN
ejge-7803	5	12	of	of	ADP
ejge-7803	5	13	the	the	DET
ejge-7803	5	14	financial	financial	ADJ
ejge-7803	5	15	authorities	authority	NOUN
ejge-7803	5	16	.	.	PUNCT
ejge-7803	6	1	this	this	DET
ejge-7803	6	2	paper	paper	NOUN
ejge-7803	6	3	contributes	contribute	VERB
ejge-7803	6	4	to	to	ADP
ejge-7803	6	5	the	the	DET
ejge-7803	6	6	discussion	discussion	NOUN
ejge-7803	6	7	about	about	ADP
ejge-7803	6	8	the	the	DET
ejge-7803	6	9	advantages	advantage	NOUN
ejge-7803	6	10	and	and	CCONJ
ejge-7803	6	11	disadvantages	disadvantage	NOUN
ejge-7803	6	12	of	of	ADP
ejge-7803	6	13	the	the	DET
ejge-7803	6	14	newly	newly	ADV
ejge-7803	6	15	suggested	suggest	VERB
ejge-7803	6	16	system	system	NOUN
ejge-7803	6	17	.	.	PUNCT
ejge-7803	7	1	the	the	DET
ejge-7803	7	2	analysis	analysis	NOUN
ejge-7803	7	3	focuses	focus	VERB
ejge-7803	7	4	on	on	ADP
ejge-7803	7	5	the	the	DET
ejge-7803	7	6	study	study	NOUN
ejge-7803	7	7	of	of	ADP
ejge-7803	7	8	the	the	DET
ejge-7803	7	9	change	change	NOUN
ejge-7803	7	10	in	in	ADP
ejge-7803	7	11	administrative	administrative	ADJ
ejge-7803	7	12	costs	cost	NOUN
ejge-7803	7	13	and	and	CCONJ
ejge-7803	7	14	vat	vat	NOUN
ejge-7803	7	15	revenues	revenue	NOUN
ejge-7803	7	16	for	for	ADP
ejge-7803	7	17	individual	individual	ADJ
ejge-7803	7	18	member	member	NOUN
ejge-7803	7	19	states	state	NOUN
ejge-7803	7	20	and	and	CCONJ
ejge-7803	7	21	across	across	ADP
ejge-7803	7	22	the	the	DET
ejge-7803	7	23	eu	eu	PROPN
ejge-7803	7	24	.	.	PUNCT
ejge-7803	8	1	the	the	DET
ejge-7803	8	2	results	result	NOUN
ejge-7803	8	3	are	be	AUX
ejge-7803	8	4	that	that	SCONJ
ejge-7803	8	5	after	after	ADP
ejge-7803	8	6	implementing	implement	VERB
ejge-7803	8	7	the	the	DET
ejge-7803	8	8	definitive	definitive	ADJ
ejge-7803	8	9	vat	vat	NOUN
ejge-7803	8	10	system	system	NOUN
ejge-7803	8	11	,	,	PUNCT
ejge-7803	8	12	total	total	ADJ
ejge-7803	8	13	administrative	administrative	ADJ
ejge-7803	8	14	costs	cost	NOUN
ejge-7803	8	15	of	of	ADP
ejge-7803	8	16	the	the	DET
ejge-7803	8	17	member	member	NOUN
ejge-7803	8	18	states	state	NOUN
ejge-7803	8	19	would	would	AUX
ejge-7803	8	20	increase	increase	VERB
ejge-7803	8	21	at	at	ADP
ejge-7803	8	22	least	least	ADJ
ejge-7803	8	23	by	by	ADP
ejge-7803	8	24	eur	eur	PROPN
ejge-7803	8	25	107	107	NUM
ejge-7803	8	26	million	million	NUM
ejge-7803	8	27	,	,	PUNCT
ejge-7803	8	28	whereas	whereas	SCONJ
ejge-7803	8	29	total	total	ADJ
ejge-7803	8	30	vat	vat	NOUN
ejge-7803	8	31	revenues	revenue	NOUN
ejge-7803	8	32	would	would	AUX
ejge-7803	8	33	rise	rise	VERB
ejge-7803	8	34	by	by	ADP
ejge-7803	8	35	eur	eur	PROPN
ejge-7803	8	36	40	40	NUM
ejge-7803	8	37	billion	billion	NUM
ejge-7803	8	38	.	.	PUNCT
ejge-7803	9	1	this	this	PRON
ejge-7803	9	2	indicates	indicate	VERB
ejge-7803	9	3	the	the	DET
ejge-7803	9	4	overall	overall	ADJ
ejge-7803	9	5	positive	positive	ADJ
ejge-7803	9	6	impact	impact	NOUN
ejge-7803	9	7	of	of	ADP
ejge-7803	9	8	the	the	DET
ejge-7803	9	9	definitive	definitive	ADJ
ejge-7803	9	10	vat	vat	NOUN
ejge-7803	9	11	system	system	NOUN
ejge-7803	9	12	for	for	ADP
ejge-7803	9	13	the	the	DET
ejge-7803	9	14	eu	eu	PROPN
ejge-7803	9	15	.	.	PROPN
ejge-7803	9	16	however	however	ADV
ejge-7803	9	17	,	,	PUNCT
ejge-7803	9	18	individual	individual	ADJ
ejge-7803	9	19	member	member	NOUN
ejge-7803	9	20	states	state	NOUN
ejge-7803	9	21	would	would	AUX
ejge-7803	9	22	not	not	PART
ejge-7803	9	23	benefit	benefit	VERB
ejge-7803	9	24	equally	equally	ADV
ejge-7803	9	25	.	.	PUNCT
ejge-7803	10	1	the	the	DET
ejge-7803	10	2	net	net	ADJ
ejge-7803	10	3	exporters	exporter	NOUN
ejge-7803	10	4	,	,	PUNCT
ejge-7803	10	5	whose	whose	DET
ejge-7803	10	6	intra	intra	ADJ
ejge-7803	10	7	-	-	ADJ
ejge-7803	10	8	community	community	ADJ
ejge-7803	10	9	supplies	supply	NOUN
ejge-7803	10	10	exceed	exceed	VERB
ejge-7803	10	11	the	the	DET
ejge-7803	10	12	intra	intra	ADJ
ejge-7803	10	13	-	-	ADJ
ejge-7803	10	14	community	community	NOUN
ejge-7803	10	15	acquisitions	acquisition	NOUN
ejge-7803	10	16	,	,	PUNCT
ejge-7803	10	17	would	would	AUX
ejge-7803	10	18	spend	spend	VERB
ejge-7803	10	19	more	more	ADJ
ejge-7803	10	20	than	than	ADP
ejge-7803	10	21	others	other	NOUN
ejge-7803	10	22	for	for	ADP
ejge-7803	10	23	the	the	DET
ejge-7803	10	24	collection	collection	NOUN
ejge-7803	10	25	of	of	ADP
ejge-7803	10	26	vat	vat	NOUN
ejge-7803	10	27	in	in	ADP
ejge-7803	10	28	connection	connection	NOUN
ejge-7803	10	29	with	with	ADP
ejge-7803	10	30	the	the	DET
ejge-7803	10	31	international	international	ADJ
ejge-7803	10	32	trade	trade	NOUN
ejge-7803	10	33	of	of	ADP
ejge-7803	10	34	goods	good	NOUN
ejge-7803	10	35	.	.	PUNCT
ejge-7803	11	1	keywords	keyword	NOUN
ejge-7803	11	2	.	.	PUNCT
ejge-7803	12	1	definitive	definitive	ADJ
ejge-7803	12	2	vat	vat	NOUN
ejge-7803	12	3	system	system	NOUN
ejge-7803	12	4	,	,	PUNCT
ejge-7803	12	5	international	international	ADJ
ejge-7803	12	6	trade	trade	NOUN
ejge-7803	12	7	statistics	statistic	NOUN
ejge-7803	12	8	,	,	PUNCT
ejge-7803	12	9	vat	vat	NOUN
ejge-7803	12	10	action	action	NOUN
ejge-7803	12	11	plan	plan	NOUN
ejge-7803	12	12	,	,	PUNCT
ejge-7803	12	13	temporary	temporary	ADJ
ejge-7803	12	14	vat	vat	NOUN
ejge-7803	12	15	system	system	NOUN
ejge-7803	12	16	,	,	PUNCT
ejge-7803	12	17	mtic	mtic	PROPN
ejge-7803	12	18	fraud	fraud	PROPN
ejge-7803	12	19	jel	jel	PROPN
ejge-7803	12	20	codes	code	NOUN
ejge-7803	12	21	.	.	PUNCT
ejge-7803	13	1	h21	h21	PROPN
ejge-7803	13	2	,	,	PUNCT
ejge-7803	13	3	h26	h26	PROPN
ejge-7803	13	4	,	,	PUNCT
ejge-7803	13	5	k34	k34	PROPN
ejge-7803	13	6	.	.	PUNCT
ejge-7803	14	1	doi	doi	PROPN
ejge-7803	14	2	.	.	PUNCT
ejge-7803	15	1	https://doi.org/10.17979/ejge.2021.10.2.7803	https://doi.org/10.17979/ejge.2021.10.2.7803	NUM
ejge-7803	15	2	1	1	NUM
ejge-7803	15	3	.	.	PUNCT
ejge-7803	16	1	introduction	introduction	NOUN
ejge-7803	16	2	the	the	DET
ejge-7803	16	3	value	value	NOUN
ejge-7803	16	4	added	add	VERB
ejge-7803	16	5	tax	tax	NOUN
ejge-7803	16	6	(	(	PUNCT
ejge-7803	16	7	vat	vat	NOUN
ejge-7803	16	8	)	)	PUNCT
ejge-7803	16	9	is	be	AUX
ejge-7803	16	10	one	one	NUM
ejge-7803	16	11	of	of	ADP
ejge-7803	16	12	the	the	DET
ejge-7803	16	13	main	main	ADJ
ejge-7803	16	14	sources	source	NOUN
ejge-7803	16	15	for	for	ADP
ejge-7803	16	16	financing	finance	VERB
ejge-7803	16	17	public	public	ADJ
ejge-7803	16	18	spending	spending	NOUN
ejge-7803	16	19	in	in	ADP
ejge-7803	16	20	the	the	DET
ejge-7803	16	21	eu	eu	PROPN
ejge-7803	16	22	member	member	NOUN
ejge-7803	16	23	states	state	NOUN
ejge-7803	16	24	.	.	PUNCT
ejge-7803	17	1	unfortunately	unfortunately	ADV
ejge-7803	17	2	,	,	PUNCT
ejge-7803	17	3	the	the	DET
ejge-7803	17	4	collection	collection	NOUN
ejge-7803	17	5	of	of	ADP
ejge-7803	17	6	vat	vat	NOUN
ejge-7803	17	7	is	be	AUX
ejge-7803	17	8	affected	affect	VERB
ejge-7803	17	9	by	by	ADP
ejge-7803	17	10	missing	miss	VERB
ejge-7803	17	11	trader	trader	NOUN
ejge-7803	17	12	intra	intra	ADJ
ejge-7803	17	13	-	-	ADJ
ejge-7803	17	14	community	community	ADJ
ejge-7803	17	15	frauds	fraud	NOUN
ejge-7803	17	16	(	(	PUNCT
ejge-7803	17	17	mtic	mtic	ADJ
ejge-7803	17	18	frauds	fraud	NOUN
ejge-7803	17	19	)	)	PUNCT
ejge-7803	17	20	.	.	PUNCT
ejge-7803	18	1	according	accord	VERB
ejge-7803	18	2	to	to	ADP
ejge-7803	18	3	poniatowski	poniatowski	PROPN
ejge-7803	18	4	et	et	PROPN
ejge-7803	18	5	al	al	PROPN
ejge-7803	18	6	.	.	PROPN
ejge-7803	19	1	(	(	PUNCT
ejge-7803	19	2	2020	2020	NUM
ejge-7803	19	3	)	)	PUNCT
ejge-7803	19	4	,	,	PUNCT
ejge-7803	19	5	the	the	DET
ejge-7803	19	6	value	value	NOUN
ejge-7803	19	7	of	of	ADP
ejge-7803	19	8	vat	vat	NOUN
ejge-7803	19	9	gap	gap	NOUN
ejge-7803	19	10	,	,	PUNCT
ejge-7803	19	11	which	which	PRON
ejge-7803	19	12	represents	represent	VERB
ejge-7803	19	13	the	the	DET
ejge-7803	19	14	volume	volume	NOUN
ejge-7803	19	15	of	of	ADP
ejge-7803	19	16	vat	vat	NOUN
ejge-7803	19	17	evasion	evasion	NOUN
ejge-7803	19	18	,	,	PUNCT
ejge-7803	19	19	including	include	VERB
ejge-7803	19	20	mtic	mtic	ADJ
ejge-7803	19	21	fraud	fraud	NOUN
ejge-7803	19	22	,	,	PUNCT
ejge-7803	19	23	reached	reach	VERB
ejge-7803	19	24	eur	eur	NOUN
ejge-7803	19	25	137	137	NUM
ejge-7803	19	26	billion	billion	NUM
ejge-7803	19	27	in	in	ADP
ejge-7803	19	28	2019	2019	NUM
ejge-7803	19	29	in	in	ADP
ejge-7803	19	30	the	the	DET
ejge-7803	19	31	whole	whole	ADJ
ejge-7803	19	32	eu	eu	PROPN
ejge-7803	19	33	.	.	PUNCT
ejge-7803	19	34	fighting	fight	VERB
ejge-7803	19	35	against	against	ADP
ejge-7803	19	36	vat	vat	NOUN
ejge-7803	19	37	fraud	fraud	NOUN
ejge-7803	19	38	,	,	PUNCT
ejge-7803	19	39	therefore	therefore	ADV
ejge-7803	19	40	,	,	PUNCT
ejge-7803	19	41	belongs	belong	VERB
ejge-7803	19	42	to	to	ADP
ejge-7803	19	43	major	major	ADJ
ejge-7803	19	44	priorities	priority	NOUN
ejge-7803	19	45	of	of	ADP
ejge-7803	19	46	eu	eu	PROPN
ejge-7803	19	47	’s	’s	PART
ejge-7803	19	48	tax	tax	NOUN
ejge-7803	19	49	policy	policy	NOUN
ejge-7803	19	50	(	(	PUNCT
ejge-7803	19	51	european	european	PROPN
ejge-7803	19	52	commission	commission	PROPN
ejge-7803	19	53	,	,	PUNCT
ejge-7803	19	54	2010	2010	NUM
ejge-7803	19	55	)	)	PUNCT
ejge-7803	19	56	.	.	PUNCT
ejge-7803	20	1	in	in	ADP
ejge-7803	20	2	this	this	DET
ejge-7803	20	3	connection	connection	NOUN
ejge-7803	20	4	,	,	PUNCT
ejge-7803	20	5	a	a	DET
ejge-7803	20	6	draft	draft	NOUN
ejge-7803	20	7	amending	amend	VERB
ejge-7803	20	8	the	the	DET
ejge-7803	20	9	council	council	NOUN
ejge-7803	20	10	directive	directive	NOUN
ejge-7803	20	11	on	on	ADP
ejge-7803	20	12	common	common	ADJ
ejge-7803	20	13	system	system	NOUN
ejge-7803	20	14	of	of	ADP
ejge-7803	20	15	vat	vat	NOUN
ejge-7803	20	16	(	(	PUNCT
ejge-7803	20	17	european	european	PROPN
ejge-7803	20	18	council	council	PROPN
ejge-7803	20	19	,	,	PUNCT
ejge-7803	20	20	2006	2006	NUM
ejge-7803	20	21	)	)	PUNCT
ejge-7803	20	22	was	be	AUX
ejge-7803	20	23	filed	file	VERB
ejge-7803	20	24	in	in	ADP
ejge-7803	20	25	2017	2017	NUM
ejge-7803	20	26	(	(	PUNCT
ejge-7803	20	27	european	european	PROPN
ejge-7803	20	28	commission	commission	PROPN
ejge-7803	20	29	,	,	PUNCT
ejge-7803	20	30	2017	2017	NUM
ejge-7803	20	31	)	)	PUNCT
ejge-7803	20	32	.	.	PUNCT
ejge-7803	21	1	the	the	DET
ejge-7803	21	2	purpose	purpose	NOUN
ejge-7803	21	3	of	of	ADP
ejge-7803	21	4	the	the	DET
ejge-7803	21	5	draft	draft	NOUN
ejge-7803	21	6	was	be	AUX
ejge-7803	21	7	the	the	DET
ejge-7803	21	8	transformation	transformation	NOUN
ejge-7803	21	9	of	of	ADP
ejge-7803	21	10	current	current	ADJ
ejge-7803	21	11	vat	vat	NOUN
ejge-7803	21	12	treatment	treatment	NOUN
ejge-7803	21	13	applicable	applicable	ADJ
ejge-7803	21	14	for	for	ADP
ejge-7803	21	15	intra	intra	ADJ
ejge-7803	21	16	-	-	ADJ
ejge-7803	21	17	community	community	ADJ
ejge-7803	21	18	supplies	supply	NOUN
ejge-7803	21	19	of	of	ADP
ejge-7803	21	20	goods	good	NOUN
ejge-7803	21	21	between	between	ADP
ejge-7803	21	22	businesses	business	NOUN
ejge-7803	21	23	(	(	PUNCT
ejge-7803	21	24	intra	intra	ADJ
ejge-7803	21	25	-	-	ADJ
ejge-7803	21	26	community	community	NOUN
ejge-7803	21	27	b2b	b2b	NOUN
ejge-7803	21	28	supplies	supply	NOUN
ejge-7803	21	29	)	)	PUNCT
ejge-7803	21	30	to	to	ADP
ejge-7803	21	31	a	a	DET
ejge-7803	21	32	new	new	ADJ
ejge-7803	21	33	mechanism	mechanism	NOUN
ejge-7803	21	34	,	,	PUNCT
ejge-7803	21	35	socalled	socalle	VERB
ejge-7803	21	36	definitive	definitive	ADJ
ejge-7803	21	37	vat	vat	NOUN
ejge-7803	21	38	system	system	NOUN
ejge-7803	21	39	.	.	PUNCT
ejge-7803	22	1	the	the	DET
ejge-7803	22	2	current	current	ADJ
ejge-7803	22	3	regime	regime	NOUN
ejge-7803	22	4	was	be	AUX
ejge-7803	22	5	implemented	implement	VERB
ejge-7803	22	6	in	in	ADP
ejge-7803	22	7	1993	1993	NUM
ejge-7803	22	8	and	and	CCONJ
ejge-7803	22	9	was	be	AUX
ejge-7803	22	10	meant	mean	VERB
ejge-7803	22	11	to	to	PART
ejge-7803	22	12	be	be	AUX
ejge-7803	22	13	temporary	temporary	ADJ
ejge-7803	22	14	.	.	PUNCT
ejge-7803	23	1	as	as	SCONJ
ejge-7803	23	2	the	the	DET
ejge-7803	23	3	main	main	ADJ
ejge-7803	23	4	disadvantages	disadvantage	NOUN
ejge-7803	23	5	of	of	ADP
ejge-7803	23	6	the	the	DET
ejge-7803	23	7	current	current	ADJ
ejge-7803	23	8	system	system	NOUN
ejge-7803	23	9	are	be	AUX
ejge-7803	23	10	considered	consider	VERB
ejge-7803	23	11	,	,	PUNCT
ejge-7803	23	12	both	both	DET
ejge-7803	23	13	predisposition	predisposition	NOUN
ejge-7803	23	14	to	to	PART
ejge-7803	23	15	tax	tax	NOUN
ejge-7803	23	16	evasion	evasion	NOUN
ejge-7803	23	17	and	and	CCONJ
ejge-7803	23	18	high	high	ADJ
ejge-7803	23	19	demands	demand	NOUN
ejge-7803	23	20	on	on	ADP
ejge-7803	23	21	tax	tax	NOUN
ejge-7803	23	22	compliance	compliance	NOUN
ejge-7803	23	23	of	of	ADP
ejge-7803	23	24	businesses	business	NOUN
ejge-7803	23	25	while	while	SCONJ
ejge-7803	23	26	trading	trade	VERB
ejge-7803	23	27	on	on	ADP
ejge-7803	23	28	the	the	DET
ejge-7803	23	29	intracommunity	intracommunity	NOUN
ejge-7803	23	30	level	level	NOUN
ejge-7803	23	31	.	.	PUNCT
ejge-7803	24	1	https://doi.org/10.17979/ejge.2021.10.2.7803	https://doi.org/10.17979/ejge.2021.10.2.7803	NUM
ejge-7803	24	2	zídková	zídková	PROPN
ejge-7803	24	3	and	and	CCONJ
ejge-7803	24	4	balíková	balíková	PROPN
ejge-7803	24	5	/	/	SYM
ejge-7803	24	6	european	european	PROPN
ejge-7803	24	7	journal	journal	PROPN
ejge-7803	24	8	of	of	ADP
ejge-7803	24	9	government	government	NOUN
ejge-7803	24	10	and	and	CCONJ
ejge-7803	24	11	economics	economic	NOUN
ejge-7803	24	12	10(2	10(2	NUM
ejge-7803	24	13	)	)	PUNCT
ejge-7803	24	14	,	,	PUNCT
ejge-7803	24	15	december	december	PROPN
ejge-7803	24	16	2021	2021	NUM
ejge-7803	24	17	,	,	PUNCT
ejge-7803	24	18	146	146	NUM
ejge-7803	24	19	-	-	SYM
ejge-7803	24	20	166	166	NUM
ejge-7803	24	21	147	147	NUM
ejge-7803	24	22	the	the	DET
ejge-7803	24	23	key	key	ADJ
ejge-7803	24	24	difference	difference	NOUN
ejge-7803	24	25	between	between	ADP
ejge-7803	24	26	the	the	DET
ejge-7803	24	27	current	current	NOUN
ejge-7803	24	28	and	and	CCONJ
ejge-7803	24	29	the	the	DET
ejge-7803	24	30	definitive	definitive	ADJ
ejge-7803	24	31	system	system	NOUN
ejge-7803	24	32	lies	lie	VERB
ejge-7803	24	33	in	in	ADP
ejge-7803	24	34	replacement	replacement	NOUN
ejge-7803	24	35	of	of	ADP
ejge-7803	24	36	two	two	NUM
ejge-7803	24	37	mirror	mirror	NOUN
ejge-7803	24	38	“	"	PUNCT
ejge-7803	24	39	taxable	taxable	ADJ
ejge-7803	24	40	supplies	supply	NOUN
ejge-7803	24	41	”	"	PUNCT
ejge-7803	24	42	requiring	require	VERB
ejge-7803	24	43	mirror	mirror	NOUN
ejge-7803	24	44	reporting	reporting	NOUN
ejge-7803	24	45	involved	involve	VERB
ejge-7803	24	46	in	in	ADP
ejge-7803	24	47	cross	cross	ADJ
ejge-7803	24	48	-	-	ADJ
ejge-7803	24	49	border	border	ADJ
ejge-7803	24	50	transactions	transaction	NOUN
ejge-7803	24	51	.	.	PUNCT
ejge-7803	25	1	these	these	DET
ejge-7803	25	2	two	two	NUM
ejge-7803	25	3	“	"	PUNCT
ejge-7803	25	4	mirror	mirror	NOUN
ejge-7803	25	5	supplies	supply	NOUN
ejge-7803	25	6	”	"	PUNCT
ejge-7803	25	7	are	be	AUX
ejge-7803	25	8	intracommunity	intracommunity	NOUN
ejge-7803	25	9	supply	supply	NOUN
ejge-7803	25	10	and	and	CCONJ
ejge-7803	25	11	intracommunity	intracommunity	NOUN
ejge-7803	25	12	acquisition	acquisition	NOUN
ejge-7803	25	13	.	.	PUNCT
ejge-7803	26	1	they	they	PRON
ejge-7803	26	2	will	will	AUX
ejge-7803	26	3	be	be	AUX
ejge-7803	26	4	replaced	replace	VERB
ejge-7803	26	5	by	by	ADP
ejge-7803	26	6	only	only	ADV
ejge-7803	26	7	one	one	NUM
ejge-7803	26	8	transaction	transaction	NOUN
ejge-7803	26	9	supply	supply	NOUN
ejge-7803	26	10	of	of	ADP
ejge-7803	26	11	goods	good	NOUN
ejge-7803	26	12	within	within	ADP
ejge-7803	26	13	eu	eu	PROPN
ejge-7803	26	14	.	.	PUNCT
ejge-7803	27	1	this	this	DET
ejge-7803	27	2	supply	supply	NOUN
ejge-7803	27	3	will	will	AUX
ejge-7803	27	4	be	be	AUX
ejge-7803	27	5	taxed	tax	VERB
ejge-7803	27	6	by	by	ADP
ejge-7803	27	7	suppliers	supplier	NOUN
ejge-7803	27	8	in	in	ADP
ejge-7803	27	9	their	their	PRON
ejge-7803	27	10	own	own	ADJ
ejge-7803	27	11	countries	country	NOUN
ejge-7803	27	12	by	by	ADP
ejge-7803	27	13	the	the	DET
ejge-7803	27	14	vat	vat	NOUN
ejge-7803	27	15	rate	rate	NOUN
ejge-7803	27	16	of	of	ADP
ejge-7803	27	17	the	the	DET
ejge-7803	27	18	destination	destination	NOUN
ejge-7803	27	19	country	country	NOUN
ejge-7803	27	20	.	.	PUNCT
ejge-7803	28	1	the	the	DET
ejge-7803	28	2	collection	collection	NOUN
ejge-7803	28	3	of	of	ADP
ejge-7803	28	4	vat	vat	NOUN
ejge-7803	28	5	on	on	ADP
ejge-7803	28	6	b2b	b2b	NOUN
ejge-7803	28	7	cross	cross	ADJ
ejge-7803	28	8	-	-	ADJ
ejge-7803	28	9	border	border	ADJ
ejge-7803	28	10	supplies	supply	NOUN
ejge-7803	28	11	will	will	AUX
ejge-7803	28	12	be	be	AUX
ejge-7803	28	13	organized	organize	VERB
ejge-7803	28	14	through	through	ADP
ejge-7803	28	15	so	so	ADV
ejge-7803	28	16	-	-	PUNCT
ejge-7803	28	17	called	call	VERB
ejge-7803	28	18	one	one	NUM
ejge-7803	28	19	stop	stop	NOUN
ejge-7803	28	20	shop	shop	NOUN
ejge-7803	28	21	.	.	PUNCT
ejge-7803	29	1	in	in	ADP
ejge-7803	29	2	practice	practice	NOUN
ejge-7803	29	3	,	,	PUNCT
ejge-7803	29	4	when	when	SCONJ
ejge-7803	29	5	doing	do	VERB
ejge-7803	29	6	business	business	NOUN
ejge-7803	29	7	on	on	ADP
ejge-7803	29	8	the	the	DET
ejge-7803	29	9	intra	intra	ADJ
ejge-7803	29	10	-	-	ADJ
ejge-7803	29	11	community	community	ADJ
ejge-7803	29	12	level	level	NOUN
ejge-7803	29	13	,	,	PUNCT
ejge-7803	29	14	the	the	DET
ejge-7803	29	15	invoice	invoice	NOUN
ejge-7803	29	16	would	would	AUX
ejge-7803	29	17	include	include	VERB
ejge-7803	29	18	tax	tax	NOUN
ejge-7803	29	19	of	of	ADP
ejge-7803	29	20	the	the	DET
ejge-7803	29	21	country	country	NOUN
ejge-7803	29	22	of	of	ADP
ejge-7803	29	23	destination	destination	NOUN
ejge-7803	29	24	(	(	PUNCT
ejge-7803	29	25	where	where	SCONJ
ejge-7803	29	26	the	the	DET
ejge-7803	29	27	goods	good	NOUN
ejge-7803	29	28	are	be	AUX
ejge-7803	29	29	being	be	AUX
ejge-7803	29	30	delivered	deliver	VERB
ejge-7803	29	31	)	)	PUNCT
ejge-7803	29	32	while	while	SCONJ
ejge-7803	29	33	the	the	DET
ejge-7803	29	34	supplier	supplier	NOUN
ejge-7803	29	35	would	would	AUX
ejge-7803	29	36	pay	pay	VERB
ejge-7803	29	37	the	the	DET
ejge-7803	29	38	tax	tax	NOUN
ejge-7803	29	39	to	to	ADP
ejge-7803	29	40	the	the	DET
ejge-7803	29	41	tax	tax	NOUN
ejge-7803	29	42	authority	authority	NOUN
ejge-7803	29	43	in	in	ADP
ejge-7803	29	44	his	his	PRON
ejge-7803	29	45	own	own	ADJ
ejge-7803	29	46	country	country	NOUN
ejge-7803	29	47	(	(	PUNCT
ejge-7803	29	48	european	european	PROPN
ejge-7803	29	49	commission	commission	PROPN
ejge-7803	29	50	,	,	PUNCT
ejge-7803	29	51	2017a	2017a	NUM
ejge-7803	29	52	)	)	PUNCT
ejge-7803	29	53	.	.	PUNCT
ejge-7803	30	1	subsequently	subsequently	ADV
ejge-7803	30	2	,	,	PUNCT
ejge-7803	30	3	local	local	ADJ
ejge-7803	30	4	tax	tax	NOUN
ejge-7803	30	5	authorities	authority	NOUN
ejge-7803	30	6	would	would	AUX
ejge-7803	30	7	transfer	transfer	VERB
ejge-7803	30	8	collected	collect	VERB
ejge-7803	30	9	vat	vat	NOUN
ejge-7803	30	10	to	to	ADP
ejge-7803	30	11	tax	tax	NOUN
ejge-7803	30	12	authorities	authority	NOUN
ejge-7803	30	13	in	in	ADP
ejge-7803	30	14	destination	destination	NOUN
ejge-7803	30	15	countries	country	NOUN
ejge-7803	30	16	.	.	PUNCT
ejge-7803	31	1	the	the	DET
ejge-7803	31	2	system	system	NOUN
ejge-7803	31	3	would	would	AUX
ejge-7803	31	4	be	be	AUX
ejge-7803	31	5	working	work	VERB
ejge-7803	31	6	similarly	similarly	ADV
ejge-7803	31	7	to	to	PART
ejge-7803	31	8	mini	mini	VERB
ejge-7803	31	9	one	one	NUM
ejge-7803	31	10	stop	stop	NOUN
ejge-7803	31	11	shop	shop	NOUN
ejge-7803	31	12	that	that	PRON
ejge-7803	31	13	is	be	AUX
ejge-7803	31	14	already	already	ADV
ejge-7803	31	15	used	use	VERB
ejge-7803	31	16	for	for	ADP
ejge-7803	31	17	electronic	electronic	ADJ
ejge-7803	31	18	,	,	PUNCT
ejge-7803	31	19	telecommunication	telecommunication	NOUN
ejge-7803	31	20	and	and	CCONJ
ejge-7803	31	21	broadcast	broadcast	NOUN
ejge-7803	31	22	services	service	NOUN
ejge-7803	31	23	provided	provide	VERB
ejge-7803	31	24	to	to	ADP
ejge-7803	31	25	non	non	ADJ
ejge-7803	31	26	-	-	ADJ
ejge-7803	31	27	taxable	taxable	ADJ
ejge-7803	31	28	persons	person	NOUN
ejge-7803	31	29	and	and	CCONJ
ejge-7803	31	30	recently	recently	ADV
ejge-7803	31	31	(	(	PUNCT
ejge-7803	31	32	since	since	SCONJ
ejge-7803	31	33	1	1	NUM
ejge-7803	31	34	.	.	PUNCT
ejge-7803	31	35	july	july	PROPN
ejge-7803	31	36	2021	2021	NUM
ejge-7803	31	37	)	)	PUNCT
ejge-7803	31	38	expanded	expand	VERB
ejge-7803	31	39	to	to	ADP
ejge-7803	31	40	cross	cross	ADJ
ejge-7803	31	41	-	-	ADJ
ejge-7803	31	42	border	border	ADJ
ejge-7803	31	43	supplies	supply	NOUN
ejge-7803	31	44	of	of	ADP
ejge-7803	31	45	goods	good	NOUN
ejge-7803	31	46	to	to	ADP
ejge-7803	31	47	non	non	ADJ
ejge-7803	31	48	-	-	ADJ
ejge-7803	31	49	taxable	taxable	ADJ
ejge-7803	31	50	persons	person	NOUN
ejge-7803	31	51	(	(	PUNCT
ejge-7803	31	52	b2c	b2c	X
ejge-7803	31	53	cross	cross	VERB
ejge-7803	31	54	border	border	NOUN
ejge-7803	31	55	supplies	supply	NOUN
ejge-7803	31	56	)	)	PUNCT
ejge-7803	31	57	.	.	PUNCT
ejge-7803	32	1	according	accord	VERB
ejge-7803	32	2	to	to	ADP
ejge-7803	32	3	european	european	PROPN
ejge-7803	32	4	commission	commission	PROPN
ejge-7803	32	5	(	(	PUNCT
ejge-7803	32	6	2015	2015	NUM
ejge-7803	32	7	)	)	PUNCT
ejge-7803	32	8	,	,	PUNCT
ejge-7803	32	9	the	the	DET
ejge-7803	32	10	drafted	draft	VERB
ejge-7803	32	11	definitive	definitive	ADJ
ejge-7803	32	12	system	system	NOUN
ejge-7803	32	13	would	would	AUX
ejge-7803	32	14	lead	lead	VERB
ejge-7803	32	15	to	to	ADP
ejge-7803	32	16	a	a	DET
ejge-7803	32	17	reduction	reduction	NOUN
ejge-7803	32	18	of	of	ADP
ejge-7803	32	19	compliance	compliance	NOUN
ejge-7803	32	20	duties	duty	NOUN
ejge-7803	32	21	of	of	ADP
ejge-7803	32	22	businesses	business	NOUN
ejge-7803	32	23	.	.	PUNCT
ejge-7803	33	1	the	the	DET
ejge-7803	33	2	study	study	NOUN
ejge-7803	33	3	also	also	ADV
ejge-7803	33	4	shows	show	VERB
ejge-7803	33	5	that	that	SCONJ
ejge-7803	33	6	the	the	DET
ejge-7803	33	7	definitive	definitive	ADJ
ejge-7803	33	8	system	system	NOUN
ejge-7803	33	9	reduces	reduce	VERB
ejge-7803	33	10	the	the	DET
ejge-7803	33	11	mtic	mtic	ADJ
ejge-7803	33	12	frauds	fraud	NOUN
ejge-7803	33	13	in	in	ADP
ejge-7803	33	14	the	the	DET
ejge-7803	33	15	eu	eu	PROPN
ejge-7803	33	16	,	,	PUNCT
ejge-7803	33	17	which	which	PRON
ejge-7803	33	18	would	would	AUX
ejge-7803	33	19	result	result	VERB
ejge-7803	33	20	in	in	ADP
ejge-7803	33	21	higher	high	ADJ
ejge-7803	33	22	vat	vat	NOUN
ejge-7803	33	23	revenues	revenue	NOUN
ejge-7803	33	24	for	for	ADP
ejge-7803	33	25	public	public	ADJ
ejge-7803	33	26	budgets	budget	NOUN
ejge-7803	33	27	.	.	PUNCT
ejge-7803	34	1	nonetheless	nonetheless	ADV
ejge-7803	34	2	,	,	PUNCT
ejge-7803	34	3	we	we	PRON
ejge-7803	34	4	believe	believe	VERB
ejge-7803	34	5	that	that	SCONJ
ejge-7803	34	6	the	the	DET
ejge-7803	34	7	benefit	benefit	NOUN
ejge-7803	34	8	of	of	ADP
ejge-7803	34	9	the	the	DET
ejge-7803	34	10	definitive	definitive	ADJ
ejge-7803	34	11	system	system	NOUN
ejge-7803	34	12	would	would	AUX
ejge-7803	34	13	not	not	PART
ejge-7803	34	14	be	be	AUX
ejge-7803	34	15	equal	equal	ADJ
ejge-7803	34	16	in	in	ADP
ejge-7803	34	17	all	all	DET
ejge-7803	34	18	eu	eu	PROPN
ejge-7803	34	19	member	member	NOUN
ejge-7803	34	20	states	state	NOUN
ejge-7803	34	21	.	.	PUNCT
ejge-7803	35	1	the	the	DET
ejge-7803	35	2	value	value	NOUN
ejge-7803	35	3	of	of	ADP
ejge-7803	35	4	savings	saving	NOUN
ejge-7803	35	5	would	would	AUX
ejge-7803	35	6	be	be	AUX
ejge-7803	35	7	affected	affect	VERB
ejge-7803	35	8	by	by	ADP
ejge-7803	35	9	the	the	DET
ejge-7803	35	10	volume	volume	NOUN
ejge-7803	35	11	of	of	ADP
ejge-7803	35	12	mtic	mtic	ADJ
ejge-7803	35	13	frauds	fraud	NOUN
ejge-7803	35	14	in	in	ADP
ejge-7803	35	15	each	each	DET
ejge-7803	35	16	state	state	NOUN
ejge-7803	35	17	.	.	PUNCT
ejge-7803	36	1	the	the	PRON
ejge-7803	36	2	higher	high	ADJ
ejge-7803	36	3	the	the	DET
ejge-7803	36	4	size	size	NOUN
ejge-7803	36	5	of	of	ADP
ejge-7803	36	6	these	these	DET
ejge-7803	36	7	frauds	fraud	NOUN
ejge-7803	36	8	in	in	ADP
ejge-7803	36	9	the	the	DET
ejge-7803	36	10	country	country	NOUN
ejge-7803	36	11	is	be	AUX
ejge-7803	36	12	,	,	PUNCT
ejge-7803	36	13	the	the	PRON
ejge-7803	36	14	higher	high	ADJ
ejge-7803	36	15	the	the	DET
ejge-7803	36	16	amount	amount	NOUN
ejge-7803	36	17	of	of	ADP
ejge-7803	36	18	additional	additional	ADJ
ejge-7803	36	19	revenue	revenue	NOUN
ejge-7803	36	20	should	should	AUX
ejge-7803	36	21	be	be	AUX
ejge-7803	36	22	expected	expect	VERB
ejge-7803	36	23	.	.	PUNCT
ejge-7803	37	1	negative	negative	ADJ
ejge-7803	37	2	consequences	consequence	NOUN
ejge-7803	37	3	of	of	ADP
ejge-7803	37	4	the	the	DET
ejge-7803	37	5	definitive	definitive	ADJ
ejge-7803	37	6	system	system	NOUN
ejge-7803	37	7	in	in	ADP
ejge-7803	37	8	terms	term	NOUN
ejge-7803	37	9	of	of	ADP
ejge-7803	37	10	increased	increase	VERB
ejge-7803	37	11	tax	tax	NOUN
ejge-7803	37	12	administration	administration	NOUN
ejge-7803	37	13	costs	cost	NOUN
ejge-7803	37	14	will	will	AUX
ejge-7803	37	15	most	most	ADV
ejge-7803	37	16	likely	likely	ADV
ejge-7803	37	17	arise	arise	VERB
ejge-7803	37	18	due	due	ADP
ejge-7803	37	19	to	to	ADP
ejge-7803	37	20	the	the	DET
ejge-7803	37	21	additional	additional	ADJ
ejge-7803	37	22	transfer	transfer	NOUN
ejge-7803	37	23	of	of	ADP
ejge-7803	37	24	collected	collect	VERB
ejge-7803	37	25	vat	vat	NOUN
ejge-7803	37	26	between	between	ADP
ejge-7803	37	27	financial	financial	ADJ
ejge-7803	37	28	authorities	authority	NOUN
ejge-7803	37	29	of	of	ADP
ejge-7803	37	30	different	different	ADJ
ejge-7803	37	31	member	member	NOUN
ejge-7803	37	32	states	state	NOUN
ejge-7803	37	33	(	(	PUNCT
ejge-7803	37	34	lamensch	lamensch	PROPN
ejge-7803	37	35	,	,	PUNCT
ejge-7803	37	36	2012	2012	NUM
ejge-7803	37	37	)	)	PUNCT
ejge-7803	37	38	.	.	PUNCT
ejge-7803	38	1	like	like	ADP
ejge-7803	38	2	the	the	DET
ejge-7803	38	3	additional	additional	ADJ
ejge-7803	38	4	vat	vat	NOUN
ejge-7803	38	5	revenues	revenue	NOUN
ejge-7803	38	6	,	,	PUNCT
ejge-7803	38	7	the	the	DET
ejge-7803	38	8	change	change	NOUN
ejge-7803	38	9	in	in	ADP
ejge-7803	38	10	the	the	DET
ejge-7803	38	11	administrative	administrative	ADJ
ejge-7803	38	12	costs	cost	NOUN
ejge-7803	38	13	would	would	AUX
ejge-7803	38	14	not	not	PART
ejge-7803	38	15	be	be	AUX
ejge-7803	38	16	uniform	uniform	ADJ
ejge-7803	38	17	in	in	ADP
ejge-7803	38	18	all	all	DET
ejge-7803	38	19	engaged	engaged	ADJ
ejge-7803	38	20	states	state	NOUN
ejge-7803	38	21	.	.	PUNCT
ejge-7803	39	1	a	a	DET
ejge-7803	39	2	relatively	relatively	ADV
ejge-7803	39	3	better	well	ADJ
ejge-7803	39	4	position	position	NOUN
ejge-7803	39	5	(	(	PUNCT
ejge-7803	39	6	decrease	decrease	NOUN
ejge-7803	39	7	in	in	ADP
ejge-7803	39	8	administrative	administrative	ADJ
ejge-7803	39	9	costs	cost	NOUN
ejge-7803	39	10	after	after	ADP
ejge-7803	39	11	implementing	implement	VERB
ejge-7803	39	12	the	the	DET
ejge-7803	39	13	definitive	definitive	ADJ
ejge-7803	39	14	system	system	NOUN
ejge-7803	39	15	)	)	PUNCT
ejge-7803	39	16	might	might	AUX
ejge-7803	39	17	be	be	AUX
ejge-7803	39	18	expected	expect	VERB
ejge-7803	39	19	in	in	ADP
ejge-7803	39	20	member	member	NOUN
ejge-7803	39	21	states	state	NOUN
ejge-7803	39	22	with	with	ADP
ejge-7803	39	23	higher	high	ADJ
ejge-7803	39	24	b2b	b2b	NOUN
ejge-7803	39	25	intra	intra	ADJ
ejge-7803	39	26	-	-	ADJ
ejge-7803	39	27	community	community	NOUN
ejge-7803	39	28	acquisitions	acquisition	NOUN
ejge-7803	39	29	of	of	ADP
ejge-7803	39	30	goods	good	NOUN
ejge-7803	39	31	than	than	ADP
ejge-7803	39	32	b2b	b2b	NOUN
ejge-7803	39	33	intra	intra	ADJ
ejge-7803	39	34	-	-	ADJ
ejge-7803	39	35	community	community	ADJ
ejge-7803	39	36	supplies	supply	NOUN
ejge-7803	39	37	as	as	SCONJ
ejge-7803	39	38	they	they	PRON
ejge-7803	39	39	will	will	AUX
ejge-7803	39	40	stop	stop	VERB
ejge-7803	39	41	collecting	collect	VERB
ejge-7803	39	42	the	the	DET
ejge-7803	39	43	vat	vat	NOUN
ejge-7803	39	44	from	from	ADP
ejge-7803	39	45	acquisitions	acquisition	NOUN
ejge-7803	39	46	and	and	CCONJ
ejge-7803	39	47	start	start	VERB
ejge-7803	39	48	collecting	collect	VERB
ejge-7803	39	49	it	it	PRON
ejge-7803	39	50	from	from	ADP
ejge-7803	39	51	the	the	DET
ejge-7803	39	52	intracommunity	intracommunity	NOUN
ejge-7803	39	53	supplies	supply	NOUN
ejge-7803	39	54	.	.	PUNCT
ejge-7803	40	1	on	on	ADP
ejge-7803	40	2	the	the	DET
ejge-7803	40	3	other	other	ADJ
ejge-7803	40	4	hand	hand	NOUN
ejge-7803	40	5	,	,	PUNCT
ejge-7803	40	6	states	state	NOUN
ejge-7803	40	7	with	with	ADP
ejge-7803	40	8	more	more	ADJ
ejge-7803	40	9	b2b	b2b	ADP
ejge-7803	40	10	intra	intra	ADJ
ejge-7803	40	11	-	-	ADJ
ejge-7803	40	12	community	community	ADJ
ejge-7803	40	13	supplies	supply	NOUN
ejge-7803	40	14	than	than	ADP
ejge-7803	40	15	acquisitions	acquisition	NOUN
ejge-7803	40	16	would	would	AUX
ejge-7803	40	17	collect	collect	VERB
ejge-7803	40	18	payments	payment	NOUN
ejge-7803	40	19	for	for	ADP
ejge-7803	40	20	other	other	ADJ
ejge-7803	40	21	countries	country	NOUN
ejge-7803	40	22	,	,	PUNCT
ejge-7803	40	23	and	and	CCONJ
ejge-7803	40	24	their	their	PRON
ejge-7803	40	25	administration	administration	NOUN
ejge-7803	40	26	costs	cost	NOUN
ejge-7803	40	27	would	would	AUX
ejge-7803	40	28	increase	increase	VERB
ejge-7803	40	29	relatively	relatively	ADV
ejge-7803	40	30	more	more	ADV
ejge-7803	40	31	compared	compare	VERB
ejge-7803	40	32	to	to	ADP
ejge-7803	40	33	the	the	DET
ejge-7803	40	34	current	current	ADJ
ejge-7803	40	35	system	system	NOUN
ejge-7803	40	36	,	,	PUNCT
ejge-7803	40	37	where	where	SCONJ
ejge-7803	40	38	they	they	PRON
ejge-7803	40	39	levy	levy	VERB
ejge-7803	40	40	vat	vat	NOUN
ejge-7803	40	41	on	on	ADP
ejge-7803	40	42	intra	intra	ADJ
ejge-7803	40	43	-	-	ADJ
ejge-7803	40	44	community	community	NOUN
ejge-7803	40	45	acquisitions	acquisition	NOUN
ejge-7803	40	46	and	and	CCONJ
ejge-7803	40	47	not	not	PART
ejge-7803	40	48	intracommunity	intracommunity	NOUN
ejge-7803	40	49	supplies	supply	NOUN
ejge-7803	40	50	.	.	PUNCT
ejge-7803	41	1	provided	provide	VERB
ejge-7803	41	2	that	that	SCONJ
ejge-7803	41	3	there	there	PRON
ejge-7803	41	4	exists	exist	VERB
ejge-7803	41	5	a	a	DET
ejge-7803	41	6	positive	positive	ADJ
ejge-7803	41	7	relationship	relationship	NOUN
ejge-7803	41	8	between	between	ADP
ejge-7803	41	9	additional	additional	ADJ
ejge-7803	41	10	vat	vat	NOUN
ejge-7803	41	11	revenues	revenue	NOUN
ejge-7803	41	12	achieved	achieve	VERB
ejge-7803	41	13	by	by	ADP
ejge-7803	41	14	the	the	DET
ejge-7803	41	15	definitive	definitive	ADJ
ejge-7803	41	16	system	system	NOUN
ejge-7803	41	17	and	and	CCONJ
ejge-7803	41	18	the	the	DET
ejge-7803	41	19	change	change	NOUN
ejge-7803	41	20	in	in	ADP
ejge-7803	41	21	administrative	administrative	ADJ
ejge-7803	41	22	costs	cost	NOUN
ejge-7803	41	23	compared	compare	VERB
ejge-7803	41	24	to	to	ADP
ejge-7803	41	25	the	the	DET
ejge-7803	41	26	current	current	ADJ
ejge-7803	41	27	situation	situation	NOUN
ejge-7803	41	28	,	,	PUNCT
ejge-7803	41	29	the	the	DET
ejge-7803	41	30	implementation	implementation	NOUN
ejge-7803	41	31	of	of	ADP
ejge-7803	41	32	the	the	DET
ejge-7803	41	33	new	new	ADJ
ejge-7803	41	34	system	system	NOUN
ejge-7803	41	35	would	would	AUX
ejge-7803	41	36	be	be	AUX
ejge-7803	41	37	reasonable	reasonable	ADJ
ejge-7803	41	38	and	and	CCONJ
ejge-7803	41	39	thus	thus	ADV
ejge-7803	41	40	acceptable	acceptable	ADJ
ejge-7803	41	41	for	for	ADP
ejge-7803	41	42	all	all	DET
ejge-7803	41	43	member	member	NOUN
ejge-7803	41	44	states	state	NOUN
ejge-7803	41	45	.	.	PUNCT
ejge-7803	42	1	on	on	ADP
ejge-7803	42	2	the	the	DET
ejge-7803	42	3	condition	condition	NOUN
ejge-7803	42	4	that	that	SCONJ
ejge-7803	42	5	additional	additional	ADJ
ejge-7803	42	6	tax	tax	NOUN
ejge-7803	42	7	revenue	revenue	NOUN
ejge-7803	42	8	is	be	AUX
ejge-7803	42	9	higher	high	ADJ
ejge-7803	42	10	than	than	ADP
ejge-7803	42	11	additional	additional	ADJ
ejge-7803	42	12	administration	administration	NOUN
ejge-7803	42	13	costs	cost	NOUN
ejge-7803	42	14	,	,	PUNCT
ejge-7803	42	15	the	the	DET
ejge-7803	42	16	transition	transition	NOUN
ejge-7803	42	17	into	into	ADP
ejge-7803	42	18	a	a	DET
ejge-7803	42	19	definitive	definitive	ADJ
ejge-7803	42	20	system	system	NOUN
ejge-7803	42	21	would	would	AUX
ejge-7803	42	22	be	be	AUX
ejge-7803	42	23	advantageous	advantageous	ADJ
ejge-7803	42	24	also	also	ADV
ejge-7803	42	25	to	to	ADP
ejge-7803	42	26	countries	country	NOUN
ejge-7803	42	27	with	with	ADP
ejge-7803	42	28	a	a	DET
ejge-7803	42	29	higher	high	ADJ
ejge-7803	42	30	amount	amount	NOUN
ejge-7803	42	31	of	of	ADP
ejge-7803	42	32	intra	intra	ADJ
ejge-7803	42	33	-	-	ADJ
ejge-7803	42	34	community	community	NOUN
ejge-7803	42	35	acquisitions	acquisition	NOUN
ejge-7803	42	36	.	.	PUNCT
ejge-7803	43	1	this	this	DET
ejge-7803	43	2	paper	paper	NOUN
ejge-7803	43	3	analyses	analyse	VERB
ejge-7803	43	4	impact	impact	NOUN
ejge-7803	43	5	of	of	ADP
ejge-7803	43	6	implementing	implement	VERB
ejge-7803	43	7	the	the	DET
ejge-7803	43	8	definitive	definitive	ADJ
ejge-7803	43	9	vat	vat	NOUN
ejge-7803	43	10	system	system	NOUN
ejge-7803	43	11	on	on	ADP
ejge-7803	43	12	eu	eu	PROPN
ejge-7803	43	13	member	member	PROPN
ejge-7803	43	14	states	state	NOUN
ejge-7803	43	15	through	through	ADP
ejge-7803	43	16	calculation	calculation	NOUN
ejge-7803	43	17	of	of	ADP
ejge-7803	43	18	the	the	DET
ejge-7803	43	19	change	change	NOUN
ejge-7803	43	20	in	in	ADP
ejge-7803	43	21	administration	administration	NOUN
ejge-7803	43	22	costs	cost	NOUN
ejge-7803	43	23	,	,	PUNCT
ejge-7803	43	24	additional	additional	ADJ
ejge-7803	43	25	tax	tax	NOUN
ejge-7803	43	26	revenues	revenue	NOUN
ejge-7803	43	27	and	and	CCONJ
ejge-7803	43	28	comparative	comparative	ADJ
ejge-7803	43	29	analysis	analysis	NOUN
ejge-7803	43	30	of	of	ADP
ejge-7803	43	31	these	these	DET
ejge-7803	43	32	two	two	NUM
ejge-7803	43	33	factors	factor	NOUN
ejge-7803	43	34	.	.	PUNCT
ejge-7803	44	1	firstly	firstly	ADV
ejge-7803	44	2	,	,	PUNCT
ejge-7803	44	3	we	we	PRON
ejge-7803	44	4	examine	examine	VERB
ejge-7803	44	5	which	which	PRON
ejge-7803	44	6	of	of	ADP
ejge-7803	44	7	the	the	DET
ejge-7803	44	8	member	member	NOUN
ejge-7803	44	9	states	state	NOUN
ejge-7803	44	10	are	be	AUX
ejge-7803	44	11	zídková	zídková	NOUN
ejge-7803	44	12	and	and	CCONJ
ejge-7803	44	13	balíková	balíková	PROPN
ejge-7803	44	14	/	/	SYM
ejge-7803	44	15	european	european	PROPN
ejge-7803	44	16	journal	journal	PROPN
ejge-7803	44	17	of	of	ADP
ejge-7803	44	18	government	government	NOUN
ejge-7803	44	19	and	and	CCONJ
ejge-7803	44	20	economics	economic	NOUN
ejge-7803	44	21	10(2	10(2	NUM
ejge-7803	44	22	)	)	PUNCT
ejge-7803	44	23	,	,	PUNCT
ejge-7803	44	24	december	december	PROPN
ejge-7803	44	25	2021	2021	NUM
ejge-7803	44	26	,	,	PUNCT
ejge-7803	44	27	146	146	NUM
ejge-7803	44	28	-	-	SYM
ejge-7803	44	29	166	166	NUM
ejge-7803	44	30	148	148	NUM
ejge-7803	44	31	more	more	ADJ
ejge-7803	44	32	supplyand	supplyand	NOUN
ejge-7803	44	33	acquisition	acquisition	NOUN
ejge-7803	44	34	-	-	PUNCT
ejge-7803	44	35	oriented	orient	VERB
ejge-7803	44	36	(	(	PUNCT
ejge-7803	44	37	net	net	ADJ
ejge-7803	44	38	exporters	exporter	NOUN
ejge-7803	44	39	and	and	CCONJ
ejge-7803	44	40	importers	importer	NOUN
ejge-7803	44	41	)	)	PUNCT
ejge-7803	44	42	.	.	PUNCT
ejge-7803	45	1	we	we	PRON
ejge-7803	45	2	only	only	ADV
ejge-7803	45	3	use	use	VERB
ejge-7803	45	4	the	the	DET
ejge-7803	45	5	difference	difference	NOUN
ejge-7803	45	6	between	between	ADP
ejge-7803	45	7	b2b	b2b	NOUN
ejge-7803	45	8	intracommunity	intracommunity	NOUN
ejge-7803	45	9	supplies	supply	NOUN
ejge-7803	45	10	and	and	CCONJ
ejge-7803	45	11	acquisitions	acquisition	NOUN
ejge-7803	45	12	because	because	SCONJ
ejge-7803	45	13	we	we	PRON
ejge-7803	45	14	want	want	VERB
ejge-7803	45	15	to	to	PART
ejge-7803	45	16	find	find	VERB
ejge-7803	45	17	out	out	ADP
ejge-7803	45	18	what	what	PRON
ejge-7803	45	19	the	the	DET
ejge-7803	45	20	change	change	NOUN
ejge-7803	45	21	in	in	ADP
ejge-7803	45	22	administrative	administrative	ADJ
ejge-7803	45	23	costs	cost	NOUN
ejge-7803	45	24	will	will	AUX
ejge-7803	45	25	be	be	AUX
ejge-7803	45	26	.	.	PUNCT
ejge-7803	46	1	in	in	ADP
ejge-7803	46	2	the	the	DET
ejge-7803	46	3	original	original	ADJ
ejge-7803	46	4	system	system	NOUN
ejge-7803	46	5	,	,	PUNCT
ejge-7803	46	6	the	the	DET
ejge-7803	46	7	state	state	NOUN
ejge-7803	46	8	had	have	VERB
ejge-7803	46	9	to	to	PART
ejge-7803	46	10	collect	collect	VERB
ejge-7803	46	11	vat	vat	NOUN
ejge-7803	46	12	from	from	ADP
ejge-7803	46	13	b2b	b2b	NOUN
ejge-7803	46	14	cross	cross	ADJ
ejge-7803	46	15	-	-	ADJ
ejge-7803	46	16	border	border	ADJ
ejge-7803	46	17	acquisitions	acquisition	NOUN
ejge-7803	46	18	,	,	PUNCT
ejge-7803	46	19	and	and	CCONJ
ejge-7803	46	20	in	in	ADP
ejge-7803	46	21	the	the	DET
ejge-7803	46	22	new	new	ADJ
ejge-7803	46	23	system	system	NOUN
ejge-7803	46	24	,	,	PUNCT
ejge-7803	46	25	it	it	PRON
ejge-7803	46	26	will	will	AUX
ejge-7803	46	27	collect	collect	VERB
ejge-7803	46	28	vat	vat	NOUN
ejge-7803	46	29	from	from	ADP
ejge-7803	46	30	b2b	b2b	NOUN
ejge-7803	46	31	intracommunity	intracommunity	NOUN
ejge-7803	46	32	supplies	supply	NOUN
ejge-7803	46	33	.	.	PUNCT
ejge-7803	47	1	therefore	therefore	ADV
ejge-7803	47	2	,	,	PUNCT
ejge-7803	47	3	if	if	SCONJ
ejge-7803	47	4	the	the	DET
ejge-7803	47	5	supplies	supply	NOUN
ejge-7803	47	6	are	be	AUX
ejge-7803	47	7	higher	high	ADJ
ejge-7803	47	8	,	,	PUNCT
ejge-7803	47	9	the	the	DET
ejge-7803	47	10	state	state	NOUN
ejge-7803	47	11	’s	’s	PART
ejge-7803	47	12	administrative	administrative	ADJ
ejge-7803	47	13	costs	cost	NOUN
ejge-7803	47	14	will	will	AUX
ejge-7803	47	15	increase	increase	VERB
ejge-7803	47	16	.	.	PUNCT
ejge-7803	48	1	if	if	SCONJ
ejge-7803	48	2	,	,	PUNCT
ejge-7803	48	3	on	on	ADP
ejge-7803	48	4	the	the	DET
ejge-7803	48	5	contrary	contrary	NOUN
ejge-7803	48	6	,	,	PUNCT
ejge-7803	48	7	the	the	DET
ejge-7803	48	8	acquisitions	acquisition	NOUN
ejge-7803	48	9	are	be	AUX
ejge-7803	48	10	higher	high	ADJ
ejge-7803	48	11	,	,	PUNCT
ejge-7803	48	12	his	his	PRON
ejge-7803	48	13	administrative	administrative	ADJ
ejge-7803	48	14	costs	cost	NOUN
ejge-7803	48	15	will	will	AUX
ejge-7803	48	16	decrease	decrease	VERB
ejge-7803	48	17	.	.	PUNCT
ejge-7803	49	1	the	the	DET
ejge-7803	49	2	goal	goal	NOUN
ejge-7803	49	3	is	be	AUX
ejge-7803	49	4	to	to	PART
ejge-7803	49	5	calculate	calculate	VERB
ejge-7803	49	6	the	the	DET
ejge-7803	49	7	amount	amount	NOUN
ejge-7803	49	8	of	of	ADP
ejge-7803	49	9	the	the	DET
ejge-7803	49	10	change	change	NOUN
ejge-7803	49	11	in	in	ADP
ejge-7803	49	12	administration	administration	NOUN
ejge-7803	49	13	costs	cost	NOUN
ejge-7803	49	14	incurred	incur	VERB
ejge-7803	49	15	by	by	ADP
ejge-7803	49	16	individual	individual	ADJ
ejge-7803	49	17	countries	country	NOUN
ejge-7803	49	18	while	while	SCONJ
ejge-7803	49	19	collecting	collect	VERB
ejge-7803	49	20	vat	vat	NOUN
ejge-7803	49	21	for	for	ADP
ejge-7803	49	22	other	other	ADJ
ejge-7803	49	23	member	member	NOUN
ejge-7803	49	24	states	state	NOUN
ejge-7803	49	25	in	in	ADP
ejge-7803	49	26	the	the	DET
ejge-7803	49	27	definitive	definitive	ADJ
ejge-7803	49	28	system	system	NOUN
ejge-7803	49	29	.	.	PUNCT
ejge-7803	50	1	secondly	secondly	ADV
ejge-7803	50	2	,	,	PUNCT
ejge-7803	50	3	the	the	DET
ejge-7803	50	4	paper	paper	NOUN
ejge-7803	50	5	provides	provide	VERB
ejge-7803	50	6	calculation	calculation	NOUN
ejge-7803	50	7	of	of	ADP
ejge-7803	50	8	additional	additional	ADJ
ejge-7803	50	9	tax	tax	NOUN
ejge-7803	50	10	revenue	revenue	NOUN
ejge-7803	50	11	for	for	ADP
ejge-7803	50	12	each	each	DET
ejge-7803	50	13	member	member	NOUN
ejge-7803	50	14	state	state	NOUN
ejge-7803	50	15	and	and	CCONJ
ejge-7803	50	16	examines	examine	VERB
ejge-7803	50	17	whether	whether	SCONJ
ejge-7803	50	18	there	there	PRON
ejge-7803	50	19	is	be	VERB
ejge-7803	50	20	a	a	DET
ejge-7803	50	21	correlation	correlation	NOUN
ejge-7803	50	22	between	between	ADP
ejge-7803	50	23	the	the	DET
ejge-7803	50	24	change	change	NOUN
ejge-7803	50	25	in	in	ADP
ejge-7803	50	26	administration	administration	NOUN
ejge-7803	50	27	costs	cost	NOUN
ejge-7803	50	28	and	and	CCONJ
ejge-7803	50	29	additional	additional	ADJ
ejge-7803	50	30	vat	vat	NOUN
ejge-7803	50	31	revenues	revenue	NOUN
ejge-7803	50	32	.	.	PUNCT
ejge-7803	51	1	2	2	X
ejge-7803	51	2	.	.	X
ejge-7803	51	3	literature	literature	NOUN
ejge-7803	51	4	review	review	VERB
ejge-7803	51	5	the	the	DET
ejge-7803	51	6	current	current	ADJ
ejge-7803	51	7	system	system	NOUN
ejge-7803	51	8	of	of	ADP
ejge-7803	51	9	vat	vat	NOUN
ejge-7803	51	10	is	be	AUX
ejge-7803	51	11	based	base	VERB
ejge-7803	51	12	on	on	ADP
ejge-7803	51	13	the	the	DET
ejge-7803	51	14	invoice	invoice	ADJ
ejge-7803	51	15	-	-	PUNCT
ejge-7803	51	16	credit	credit	NOUN
ejge-7803	51	17	method	method	NOUN
ejge-7803	51	18	and	and	CCONJ
ejge-7803	51	19	fractional	fractional	ADJ
ejge-7803	51	20	payments	payment	NOUN
ejge-7803	51	21	.	.	PUNCT
ejge-7803	52	1	in	in	ADP
ejge-7803	52	2	such	such	ADJ
ejge-7803	52	3	system	system	NOUN
ejge-7803	52	4	,	,	PUNCT
ejge-7803	52	5	the	the	DET
ejge-7803	52	6	supplier	supplier	NOUN
ejge-7803	52	7	collects	collect	VERB
ejge-7803	52	8	tax	tax	NOUN
ejge-7803	52	9	from	from	ADP
ejge-7803	52	10	the	the	DET
ejge-7803	52	11	transaction	transaction	NOUN
ejge-7803	52	12	while	while	SCONJ
ejge-7803	52	13	the	the	DET
ejge-7803	52	14	purchaser	purchaser	NOUN
ejge-7803	52	15	has	have	VERB
ejge-7803	52	16	a	a	DET
ejge-7803	52	17	right	right	NOUN
ejge-7803	52	18	to	to	PART
ejge-7803	52	19	deduct	deduct	VERB
ejge-7803	52	20	the	the	DET
ejge-7803	52	21	tax	tax	NOUN
ejge-7803	52	22	paid	pay	VERB
ejge-7803	52	23	.	.	PUNCT
ejge-7803	53	1	therefore	therefore	ADV
ejge-7803	53	2	,	,	PUNCT
ejge-7803	53	3	the	the	DET
ejge-7803	53	4	tax	tax	NOUN
ejge-7803	53	5	administrator	administrator	NOUN
ejge-7803	53	6	collects	collect	VERB
ejge-7803	53	7	the	the	DET
ejge-7803	53	8	vat	vat	NOUN
ejge-7803	53	9	gradually	gradually	ADV
ejge-7803	53	10	from	from	ADP
ejge-7803	53	11	all	all	DET
ejge-7803	53	12	vat	vat	NOUN
ejge-7803	53	13	payers	payer	NOUN
ejge-7803	53	14	inside	inside	ADP
ejge-7803	53	15	the	the	DET
ejge-7803	53	16	distribution	distribution	NOUN
ejge-7803	53	17	chain	chain	NOUN
ejge-7803	53	18	(	(	PUNCT
ejge-7803	53	19	e.g.	e.g.	ADV
ejge-7803	53	20	schenk	schenk	PROPN
ejge-7803	53	21	et	et	PROPN
ejge-7803	53	22	al	al	PROPN
ejge-7803	53	23	.	.	PROPN
ejge-7803	53	24	,	,	PUNCT
ejge-7803	53	25	2015	2015	NUM
ejge-7803	53	26	;	;	PUNCT
ejge-7803	53	27	terra	terra	NOUN
ejge-7803	53	28	and	and	CCONJ
ejge-7803	53	29	kajus	kaju	NOUN
ejge-7803	53	30	,	,	PUNCT
ejge-7803	53	31	2015	2015	NUM
ejge-7803	53	32	)	)	PUNCT
ejge-7803	53	33	.	.	PUNCT
ejge-7803	54	1	the	the	DET
ejge-7803	54	2	described	describe	VERB
ejge-7803	54	3	system	system	NOUN
ejge-7803	54	4	has	have	AUX
ejge-7803	54	5	been	be	AUX
ejge-7803	54	6	impacted	impact	VERB
ejge-7803	54	7	by	by	ADP
ejge-7803	54	8	temporary	temporary	ADJ
ejge-7803	54	9	rules	rule	NOUN
ejge-7803	54	10	for	for	ADP
ejge-7803	54	11	cross	cross	ADJ
ejge-7803	54	12	-	-	ADJ
ejge-7803	54	13	border	border	ADJ
ejge-7803	54	14	transactions	transaction	NOUN
ejge-7803	54	15	applicable	applicable	ADJ
ejge-7803	54	16	since	since	SCONJ
ejge-7803	54	17	1993	1993	NUM
ejge-7803	54	18	,	,	PUNCT
ejge-7803	54	19	when	when	SCONJ
ejge-7803	54	20	customs	custom	NOUN
ejge-7803	54	21	borders	border	NOUN
ejge-7803	54	22	between	between	ADP
ejge-7803	54	23	member	member	NOUN
ejge-7803	54	24	states	state	NOUN
ejge-7803	54	25	were	be	AUX
ejge-7803	54	26	cancelled	cancel	VERB
ejge-7803	54	27	.	.	PUNCT
ejge-7803	55	1	under	under	ADP
ejge-7803	55	2	this	this	DET
ejge-7803	55	3	temporary	temporary	ADJ
ejge-7803	55	4	system	system	NOUN
ejge-7803	55	5	,	,	PUNCT
ejge-7803	55	6	the	the	DET
ejge-7803	55	7	invoice	invoice	NOUN
ejge-7803	55	8	for	for	ADP
ejge-7803	55	9	a	a	DET
ejge-7803	55	10	b2b	b2b	NOUN
ejge-7803	55	11	cross	cross	ADJ
ejge-7803	55	12	-	-	ADJ
ejge-7803	55	13	border	border	ADJ
ejge-7803	55	14	transaction	transaction	NOUN
ejge-7803	55	15	does	do	AUX
ejge-7803	55	16	not	not	PART
ejge-7803	55	17	include	include	VERB
ejge-7803	55	18	vat	vat	NOUN
ejge-7803	55	19	(	(	PUNCT
ejge-7803	55	20	intracommunity	intracommunity	NOUN
ejge-7803	55	21	supply	supply	NOUN
ejge-7803	55	22	is	be	AUX
ejge-7803	55	23	vat	vat	NOUN
ejge-7803	55	24	exempt	exempt	ADJ
ejge-7803	55	25	)	)	PUNCT
ejge-7803	55	26	as	as	SCONJ
ejge-7803	55	27	the	the	DET
ejge-7803	55	28	tax	tax	NOUN
ejge-7803	55	29	is	be	AUX
ejge-7803	55	30	fully	fully	ADV
ejge-7803	55	31	levied	levy	VERB
ejge-7803	55	32	by	by	ADP
ejge-7803	55	33	a	a	DET
ejge-7803	55	34	state	state	NOUN
ejge-7803	55	35	of	of	ADP
ejge-7803	55	36	consumption	consumption	NOUN
ejge-7803	55	37	on	on	ADP
ejge-7803	55	38	the	the	DET
ejge-7803	55	39	b2b	b2b	NOUN
ejge-7803	55	40	intracommunity	intracommunity	NOUN
ejge-7803	55	41	acquisition	acquisition	NOUN
ejge-7803	55	42	of	of	ADP
ejge-7803	55	43	goods	good	NOUN
ejge-7803	55	44	.	.	PUNCT
ejge-7803	56	1	at	at	ADP
ejge-7803	56	2	the	the	DET
ejge-7803	56	3	same	same	ADJ
ejge-7803	56	4	time	time	NOUN
ejge-7803	56	5	,	,	PUNCT
ejge-7803	56	6	to	to	PART
ejge-7803	56	7	fulfil	fulfil	VERB
ejge-7803	56	8	the	the	DET
ejge-7803	56	9	purposes	purpose	NOUN
ejge-7803	56	10	of	of	ADP
ejge-7803	56	11	vat	vat	NOUN
ejge-7803	56	12	and	and	CCONJ
ejge-7803	56	13	its	its	PRON
ejge-7803	56	14	neutrality	neutrality	NOUN
ejge-7803	56	15	,	,	PUNCT
ejge-7803	56	16	the	the	DET
ejge-7803	56	17	state	state	NOUN
ejge-7803	56	18	of	of	ADP
ejge-7803	56	19	origin	origin	NOUN
ejge-7803	56	20	enables	enable	VERB
ejge-7803	56	21	the	the	DET
ejge-7803	56	22	supplier	supplier	NOUN
ejge-7803	56	23	to	to	PART
ejge-7803	56	24	deduct	deduct	VERB
ejge-7803	56	25	vat	vat	NOUN
ejge-7803	56	26	incurred	incur	VERB
ejge-7803	56	27	on	on	ADP
ejge-7803	56	28	purchases	purchase	NOUN
ejge-7803	56	29	related	relate	VERB
ejge-7803	56	30	to	to	ADP
ejge-7803	56	31	the	the	DET
ejge-7803	56	32	b2b	b2b	NOUN
ejge-7803	56	33	intracommunity	intracommunity	NOUN
ejge-7803	56	34	supply	supply	NOUN
ejge-7803	56	35	of	of	ADP
ejge-7803	56	36	goods	good	NOUN
ejge-7803	56	37	,	,	PUNCT
ejge-7803	56	38	i.e.	i.e.	X
ejge-7803	56	39	vat	vat	NOUN
ejge-7803	56	40	exemption	exemption	NOUN
ejge-7803	56	41	with	with	ADP
ejge-7803	56	42	credit	credit	NOUN
ejge-7803	56	43	is	be	AUX
ejge-7803	56	44	applicable	applicable	ADJ
ejge-7803	56	45	on	on	ADP
ejge-7803	56	46	the	the	DET
ejge-7803	56	47	b2b	b2b	NOUN
ejge-7803	56	48	intracommunity	intracommunity	NOUN
ejge-7803	56	49	supplies	supply	NOUN
ejge-7803	56	50	.	.	PUNCT
ejge-7803	57	1	the	the	DET
ejge-7803	57	2	element	element	NOUN
ejge-7803	57	3	of	of	ADP
ejge-7803	57	4	tax	tax	NOUN
ejge-7803	57	5	exemption	exemption	NOUN
ejge-7803	57	6	likely	likely	ADV
ejge-7803	57	7	increases	increase	VERB
ejge-7803	57	8	vat	vat	NOUN
ejge-7803	57	9	fraud	fraud	NOUN
ejge-7803	57	10	opportunities	opportunity	NOUN
ejge-7803	57	11	.	.	PUNCT
ejge-7803	58	1	fraudsters	fraudster	NOUN
ejge-7803	58	2	exploit	exploit	VERB
ejge-7803	58	3	the	the	DET
ejge-7803	58	4	vat	vat	NOUN
ejge-7803	58	5	exemption	exemption	NOUN
ejge-7803	58	6	for	for	ADP
ejge-7803	58	7	b2b	b2b	NOUN
ejge-7803	58	8	cross	cross	ADJ
ejge-7803	58	9	-	-	ADJ
ejge-7803	58	10	border	border	ADJ
ejge-7803	58	11	transactions	transaction	NOUN
ejge-7803	58	12	to	to	PART
ejge-7803	58	13	conduct	conduct	VERB
ejge-7803	58	14	mtic	mtic	ADJ
ejge-7803	58	15	frauds	fraud	NOUN
ejge-7803	58	16	(	(	PUNCT
ejge-7803	58	17	european	european	PROPN
ejge-7803	58	18	commission	commission	PROPN
ejge-7803	58	19	,	,	PUNCT
ejge-7803	58	20	2016	2016	NUM
ejge-7803	58	21	)	)	PUNCT
ejge-7803	58	22	.	.	PUNCT
ejge-7803	59	1	mtic	mtic	ADJ
ejge-7803	59	2	fraud	fraud	NOUN
ejge-7803	59	3	mainly	mainly	ADV
ejge-7803	59	4	represents	represent	VERB
ejge-7803	59	5	a	a	DET
ejge-7803	59	6	situation	situation	NOUN
ejge-7803	59	7	when	when	SCONJ
ejge-7803	59	8	a	a	DET
ejge-7803	59	9	taxpayer	taxpayer	NOUN
ejge-7803	59	10	acquires	acquire	VERB
ejge-7803	59	11	goods	good	NOUN
ejge-7803	59	12	from	from	ADP
ejge-7803	59	13	other	other	ADJ
ejge-7803	59	14	member	member	NOUN
ejge-7803	59	15	state	state	NOUN
ejge-7803	59	16	vat	vat	NOUN
ejge-7803	59	17	free	free	ADJ
ejge-7803	59	18	and	and	CCONJ
ejge-7803	59	19	supplies	supply	VERB
ejge-7803	59	20	the	the	DET
ejge-7803	59	21	goods	good	NOUN
ejge-7803	59	22	locally	locally	ADV
ejge-7803	59	23	afterwards	afterwards	ADV
ejge-7803	59	24	.	.	PUNCT
ejge-7803	60	1	the	the	DET
ejge-7803	60	2	fraud	fraud	NOUN
ejge-7803	60	3	appears	appear	VERB
ejge-7803	60	4	when	when	SCONJ
ejge-7803	60	5	the	the	DET
ejge-7803	60	6	taxpayer	taxpayer	NOUN
ejge-7803	60	7	(	(	PUNCT
ejge-7803	60	8	here	here	ADV
ejge-7803	60	9	called	call	VERB
ejge-7803	60	10	missing	miss	VERB
ejge-7803	60	11	trader	trader	NOUN
ejge-7803	60	12	)	)	PUNCT
ejge-7803	60	13	vanishes	vanish	VERB
ejge-7803	60	14	,	,	PUNCT
ejge-7803	60	15	does	do	AUX
ejge-7803	60	16	not	not	PART
ejge-7803	60	17	file	file	VERB
ejge-7803	60	18	the	the	DET
ejge-7803	60	19	vat	vat	NOUN
ejge-7803	60	20	return	return	NOUN
ejge-7803	60	21	,	,	PUNCT
ejge-7803	60	22	becomes	become	VERB
ejge-7803	60	23	no	no	DET
ejge-7803	60	24	-	-	PUNCT
ejge-7803	60	25	contact	contact	NOUN
ejge-7803	60	26	.	.	PUNCT
ejge-7803	61	1	this	this	DET
ejge-7803	61	2	missing	miss	VERB
ejge-7803	61	3	trader	trader	NOUN
ejge-7803	61	4	does	do	AUX
ejge-7803	61	5	not	not	PART
ejge-7803	61	6	pay	pay	VERB
ejge-7803	61	7	to	to	ADP
ejge-7803	61	8	the	the	DET
ejge-7803	61	9	financial	financial	ADJ
ejge-7803	61	10	authorities	authority	NOUN
ejge-7803	61	11	the	the	DET
ejge-7803	61	12	tax	tax	NOUN
ejge-7803	61	13	on	on	ADP
ejge-7803	61	14	the	the	DET
ejge-7803	61	15	local	local	ADJ
ejge-7803	61	16	supply	supply	NOUN
ejge-7803	61	17	of	of	ADP
ejge-7803	61	18	goods	good	NOUN
ejge-7803	61	19	despite	despite	SCONJ
ejge-7803	61	20	selling	sell	VERB
ejge-7803	61	21	the	the	DET
ejge-7803	61	22	goods	good	NOUN
ejge-7803	61	23	,	,	PUNCT
ejge-7803	61	24	including	include	VERB
ejge-7803	61	25	vat	vat	NOUN
ejge-7803	61	26	(	(	PUNCT
ejge-7803	61	27	fedeli	fedeli	NOUN
ejge-7803	61	28	and	and	CCONJ
ejge-7803	61	29	forte	forte	NOUN
ejge-7803	61	30	,	,	PUNCT
ejge-7803	61	31	2011	2011	NUM
ejge-7803	61	32	)	)	PUNCT
ejge-7803	61	33	.	.	PUNCT
ejge-7803	62	1	the	the	DET
ejge-7803	62	2	next	next	ADJ
ejge-7803	62	3	member	member	NOUN
ejge-7803	62	4	in	in	ADP
ejge-7803	62	5	the	the	DET
ejge-7803	62	6	distribution	distribution	NOUN
ejge-7803	62	7	chain	chain	NOUN
ejge-7803	62	8	–	–	PUNCT
ejge-7803	62	9	local	local	ADJ
ejge-7803	62	10	purchaser	purchaser	NOUN
ejge-7803	62	11	–	–	PUNCT
ejge-7803	62	12	frequently	frequently	ADV
ejge-7803	62	13	does	do	AUX
ejge-7803	62	14	not	not	PART
ejge-7803	62	15	know	know	VERB
ejge-7803	62	16	about	about	ADP
ejge-7803	62	17	the	the	DET
ejge-7803	62	18	missing	miss	VERB
ejge-7803	62	19	trader	trader	NOUN
ejge-7803	62	20	’s	’s	PART
ejge-7803	62	21	intent	intent	NOUN
ejge-7803	62	22	and	and	CCONJ
ejge-7803	62	23	therefore	therefore	ADV
ejge-7803	62	24	normally	normally	ADV
ejge-7803	62	25	pays	pay	VERB
ejge-7803	62	26	vat	vat	NOUN
ejge-7803	62	27	in	in	ADP
ejge-7803	62	28	the	the	DET
ejge-7803	62	29	price	price	NOUN
ejge-7803	62	30	to	to	ADP
ejge-7803	62	31	the	the	DET
ejge-7803	62	32	supplier	supplier	NOUN
ejge-7803	62	33	and	and	CCONJ
ejge-7803	62	34	then	then	ADV
ejge-7803	62	35	applies	apply	VERB
ejge-7803	62	36	for	for	ADP
ejge-7803	62	37	vat	vat	NOUN
ejge-7803	62	38	deduction	deduction	NOUN
ejge-7803	62	39	(	(	PUNCT
ejge-7803	62	40	ainsworth	ainsworth	NOUN
ejge-7803	62	41	,	,	PUNCT
ejge-7803	62	42	2009	2009	NUM
ejge-7803	62	43	)	)	PUNCT
ejge-7803	62	44	.	.	PUNCT
ejge-7803	63	1	the	the	DET
ejge-7803	63	2	definitive	definitive	ADJ
ejge-7803	63	3	vat	vat	NOUN
ejge-7803	63	4	system	system	NOUN
ejge-7803	63	5	keeps	keep	VERB
ejge-7803	63	6	the	the	DET
ejge-7803	63	7	principle	principle	NOUN
ejge-7803	63	8	of	of	ADP
ejge-7803	63	9	fractional	fractional	ADJ
ejge-7803	63	10	payments	payment	NOUN
ejge-7803	63	11	,	,	PUNCT
ejge-7803	63	12	which	which	PRON
ejge-7803	63	13	have	have	VERB
ejge-7803	63	14	the	the	DET
ejge-7803	63	15	advantage	advantage	NOUN
ejge-7803	63	16	of	of	ADP
ejge-7803	63	17	the	the	DET
ejge-7803	63	18	so	so	ADV
ejge-7803	63	19	-	-	PUNCT
ejge-7803	63	20	called	call	VERB
ejge-7803	63	21	self	self	NOUN
ejge-7803	63	22	-	-	PUNCT
ejge-7803	63	23	policing	police	VERB
ejge-7803	63	24	nature	nature	NOUN
ejge-7803	63	25	(	(	PUNCT
ejge-7803	63	26	pomeranz	pomeranz	NOUN
ejge-7803	63	27	,	,	PUNCT
ejge-7803	63	28	2015	2015	NUM
ejge-7803	63	29	)	)	PUNCT
ejge-7803	63	30	.	.	PUNCT
ejge-7803	64	1	the	the	DET
ejge-7803	64	2	tax	tax	NOUN
ejge-7803	64	3	administrator	administrator	NOUN
ejge-7803	64	4	is	be	AUX
ejge-7803	64	5	permitted	permit	VERB
ejge-7803	64	6	to	to	PART
ejge-7803	64	7	check	check	VERB
ejge-7803	64	8	whether	whether	SCONJ
ejge-7803	64	9	the	the	DET
ejge-7803	64	10	purchasers	purchaser	NOUN
ejge-7803	64	11	’	’	PART
ejge-7803	64	12	claim	claim	NOUN
ejge-7803	64	13	on	on	ADP
ejge-7803	64	14	input	input	NOUN
ejge-7803	64	15	vat	vat	NOUN
ejge-7803	64	16	corresponds	correspond	VERB
ejge-7803	64	17	with	with	ADP
ejge-7803	64	18	vat	vat	NOUN
ejge-7803	64	19	declared	declare	VERB
ejge-7803	64	20	zídková	zídková	PROPN
ejge-7803	64	21	and	and	CCONJ
ejge-7803	64	22	balíková	balíková	PROPN
ejge-7803	64	23	/	/	SYM
ejge-7803	64	24	european	european	PROPN
ejge-7803	64	25	journal	journal	PROPN
ejge-7803	64	26	of	of	ADP
ejge-7803	64	27	government	government	NOUN
ejge-7803	64	28	and	and	CCONJ
ejge-7803	64	29	economics	economic	NOUN
ejge-7803	64	30	10(2	10(2	NUM
ejge-7803	64	31	)	)	PUNCT
ejge-7803	64	32	,	,	PUNCT
ejge-7803	64	33	december	december	PROPN
ejge-7803	64	34	2021	2021	NUM
ejge-7803	64	35	,	,	PUNCT
ejge-7803	64	36	146	146	NUM
ejge-7803	64	37	-	-	SYM
ejge-7803	64	38	166	166	NUM
ejge-7803	64	39	149	149	NUM
ejge-7803	64	40	by	by	ADP
ejge-7803	64	41	the	the	DET
ejge-7803	64	42	supplier	supplier	NOUN
ejge-7803	64	43	(	(	PUNCT
ejge-7803	64	44	cnossen	cnossen	NOUN
ejge-7803	64	45	,	,	PUNCT
ejge-7803	64	46	2010	2010	NUM
ejge-7803	64	47	)	)	PUNCT
ejge-7803	64	48	.	.	PUNCT
ejge-7803	65	1	each	each	DET
ejge-7803	65	2	vat	vat	NOUN
ejge-7803	65	3	payer	payer	NOUN
ejge-7803	65	4	is	be	AUX
ejge-7803	65	5	motivated	motivate	VERB
ejge-7803	65	6	to	to	PART
ejge-7803	65	7	get	get	VERB
ejge-7803	65	8	tax	tax	NOUN
ejge-7803	65	9	documents	document	NOUN
ejge-7803	65	10	from	from	ADP
ejge-7803	65	11	the	the	DET
ejge-7803	65	12	supplier	supplier	NOUN
ejge-7803	65	13	to	to	PART
ejge-7803	65	14	claim	claim	VERB
ejge-7803	65	15	back	back	ADP
ejge-7803	65	16	vat	vat	NOUN
ejge-7803	65	17	on	on	ADP
ejge-7803	65	18	input	input	NOUN
ejge-7803	65	19	.	.	PUNCT
ejge-7803	66	1	input	input	NOUN
ejge-7803	66	2	vat	vat	NOUN
ejge-7803	66	3	can	can	AUX
ejge-7803	66	4	only	only	ADV
ejge-7803	66	5	be	be	AUX
ejge-7803	66	6	claimed	claim	VERB
ejge-7803	66	7	through	through	ADP
ejge-7803	66	8	the	the	DET
ejge-7803	66	9	vat	vat	NOUN
ejge-7803	66	10	return	return	NOUN
ejge-7803	66	11	.	.	PUNCT
ejge-7803	67	1	in	in	ADP
ejge-7803	67	2	the	the	DET
ejge-7803	67	3	definitive	definitive	ADJ
ejge-7803	67	4	system	system	NOUN
ejge-7803	67	5	,	,	PUNCT
ejge-7803	67	6	vat	vat	NOUN
ejge-7803	67	7	on	on	ADP
ejge-7803	67	8	theb2b	theb2b	PROPN
ejge-7803	67	9	cross	cross	ADJ
ejge-7803	67	10	-	-	ADJ
ejge-7803	67	11	border	border	ADJ
ejge-7803	67	12	acquisition	acquisition	NOUN
ejge-7803	67	13	of	of	ADP
ejge-7803	67	14	goods	good	NOUN
ejge-7803	67	15	is	be	AUX
ejge-7803	67	16	not	not	PART
ejge-7803	67	17	paid	pay	VERB
ejge-7803	67	18	by	by	ADP
ejge-7803	67	19	the	the	DET
ejge-7803	67	20	buyer	buyer	NOUN
ejge-7803	67	21	anymore	anymore	ADV
ejge-7803	67	22	.	.	PUNCT
ejge-7803	68	1	the	the	DET
ejge-7803	68	2	tax	tax	NOUN
ejge-7803	68	3	from	from	ADP
ejge-7803	68	4	the	the	DET
ejge-7803	68	5	acquisition	acquisition	NOUN
ejge-7803	68	6	of	of	ADP
ejge-7803	68	7	goods	good	NOUN
ejge-7803	68	8	and	and	CCONJ
ejge-7803	68	9	the	the	DET
ejge-7803	68	10	right	right	NOUN
ejge-7803	68	11	to	to	PART
ejge-7803	68	12	deduct	deduct	VERB
ejge-7803	68	13	it	it	PRON
ejge-7803	68	14	are	be	AUX
ejge-7803	68	15	not	not	PART
ejge-7803	68	16	cumulated	cumulate	VERB
ejge-7803	68	17	with	with	ADP
ejge-7803	68	18	one	one	NUM
ejge-7803	68	19	and	and	CCONJ
ejge-7803	68	20	the	the	DET
ejge-7803	68	21	same	same	ADJ
ejge-7803	68	22	vat	vat	NOUN
ejge-7803	68	23	payer	payer	NOUN
ejge-7803	68	24	.	.	PUNCT
ejge-7803	69	1	therefore	therefore	ADV
ejge-7803	69	2	,	,	PUNCT
ejge-7803	69	3	a	a	DET
ejge-7803	69	4	vat	vat	NOUN
ejge-7803	69	5	payer	payer	NOUN
ejge-7803	69	6	who	who	PRON
ejge-7803	69	7	becomes	become	VERB
ejge-7803	69	8	a	a	DET
ejge-7803	69	9	missing	miss	VERB
ejge-7803	69	10	trader	trader	NOUN
ejge-7803	69	11	that	that	PRON
ejge-7803	69	12	does	do	AUX
ejge-7803	69	13	not	not	PART
ejge-7803	69	14	file	file	VERB
ejge-7803	69	15	the	the	DET
ejge-7803	69	16	tax	tax	NOUN
ejge-7803	69	17	return	return	NOUN
ejge-7803	69	18	,	,	PUNCT
ejge-7803	69	19	is	be	AUX
ejge-7803	69	20	not	not	PART
ejge-7803	69	21	only	only	ADV
ejge-7803	69	22	avoiding	avoid	VERB
ejge-7803	69	23	paying	pay	VERB
ejge-7803	69	24	the	the	DET
ejge-7803	69	25	output	output	NOUN
ejge-7803	69	26	tax	tax	NOUN
ejge-7803	69	27	from	from	ADP
ejge-7803	69	28	his	his	PRON
ejge-7803	69	29	local	local	ADJ
ejge-7803	69	30	supply	supply	NOUN
ejge-7803	69	31	but	but	CCONJ
ejge-7803	69	32	also	also	ADV
ejge-7803	69	33	can	can	AUX
ejge-7803	69	34	not	not	PART
ejge-7803	69	35	claim	claim	VERB
ejge-7803	69	36	back	back	ADP
ejge-7803	69	37	the	the	DET
ejge-7803	69	38	input	input	NOUN
ejge-7803	69	39	tax	tax	NOUN
ejge-7803	69	40	incurred	incur	VERB
ejge-7803	69	41	in	in	ADP
ejge-7803	69	42	the	the	DET
ejge-7803	69	43	price	price	NOUN
ejge-7803	69	44	that	that	PRON
ejge-7803	69	45	he	he	PRON
ejge-7803	69	46	paid	pay	VERB
ejge-7803	69	47	for	for	ADP
ejge-7803	69	48	the	the	DET
ejge-7803	69	49	goods	good	NOUN
ejge-7803	69	50	purchased	purchase	VERB
ejge-7803	69	51	from	from	ADP
ejge-7803	69	52	another	another	DET
ejge-7803	69	53	member	member	NOUN
ejge-7803	69	54	state	state	NOUN
ejge-7803	69	55	.	.	PUNCT
ejge-7803	70	1	in	in	ADP
ejge-7803	70	2	other	other	ADJ
ejge-7803	70	3	words	word	NOUN
ejge-7803	70	4	,	,	PUNCT
ejge-7803	70	5	since	since	SCONJ
ejge-7803	70	6	vat	vat	NOUN
ejge-7803	70	7	definitive	definitive	ADJ
ejge-7803	70	8	system	system	NOUN
ejge-7803	70	9	replaces	replace	VERB
ejge-7803	70	10	the	the	DET
ejge-7803	70	11	tax	tax	NOUN
ejge-7803	70	12	exemption	exemption	NOUN
ejge-7803	70	13	on	on	ADP
ejge-7803	70	14	cross	cross	ADJ
ejge-7803	70	15	-	-	ADJ
ejge-7803	70	16	border	border	ADJ
ejge-7803	70	17	transactions	transaction	NOUN
ejge-7803	70	18	,	,	PUNCT
ejge-7803	70	19	the	the	DET
ejge-7803	70	20	purchaser	purchaser	NOUN
ejge-7803	70	21	acquires	acquire	VERB
ejge-7803	70	22	from	from	ADP
ejge-7803	70	23	other	other	ADJ
ejge-7803	70	24	member	member	NOUN
ejge-7803	70	25	state	state	NOUN
ejge-7803	70	26	taxed	tax	VERB
ejge-7803	70	27	goods	good	NOUN
ejge-7803	70	28	.	.	PUNCT
ejge-7803	71	1	therefore	therefore	ADV
ejge-7803	71	2	,	,	PUNCT
ejge-7803	71	3	if	if	SCONJ
ejge-7803	71	4	he	he	PRON
ejge-7803	71	5	/	/	PUNCT
ejge-7803	71	6	she	she	PRON
ejge-7803	71	7	disappears	disappear	VERB
ejge-7803	71	8	without	without	ADP
ejge-7803	71	9	payment	payment	NOUN
ejge-7803	71	10	of	of	ADP
ejge-7803	71	11	output	output	NOUN
ejge-7803	71	12	vat	vat	NOUN
ejge-7803	71	13	on	on	ADP
ejge-7803	71	14	subsequent	subsequent	ADJ
ejge-7803	71	15	local	local	ADJ
ejge-7803	71	16	supply	supply	NOUN
ejge-7803	71	17	,	,	PUNCT
ejge-7803	71	18	he	he	PRON
ejge-7803	71	19	/	/	SYM
ejge-7803	72	1	she	she	PRON
ejge-7803	72	2	must	must	AUX
ejge-7803	72	3	sacrifice	sacrifice	VERB
ejge-7803	72	4	input	input	NOUN
ejge-7803	72	5	tax	tax	NOUN
ejge-7803	72	6	deduction	deduction	NOUN
ejge-7803	72	7	(	(	PUNCT
ejge-7803	72	8	amand	amand	PROPN
ejge-7803	72	9	,	,	PUNCT
ejge-7803	72	10	2014	2014	NUM
ejge-7803	72	11	)	)	PUNCT
ejge-7803	72	12	.	.	PUNCT
ejge-7803	73	1	this	this	PRON
ejge-7803	73	2	should	should	AUX
ejge-7803	73	3	lead	lead	VERB
ejge-7803	73	4	to	to	ADP
ejge-7803	73	5	the	the	DET
ejge-7803	73	6	reduction	reduction	NOUN
ejge-7803	73	7	of	of	ADP
ejge-7803	73	8	mtic	mtic	ADJ
ejge-7803	73	9	frauds	fraud	NOUN
ejge-7803	73	10	in	in	ADP
ejge-7803	73	11	eu	eu	PROPN
ejge-7803	73	12	(	(	PUNCT
ejge-7803	73	13	european	european	PROPN
ejge-7803	73	14	commission	commission	PROPN
ejge-7803	73	15	,	,	PUNCT
ejge-7803	73	16	2015	2015	NUM
ejge-7803	73	17	)	)	PUNCT
ejge-7803	73	18	.	.	PUNCT
ejge-7803	74	1	however	however	ADV
ejge-7803	74	2	,	,	PUNCT
ejge-7803	74	3	there	there	PRON
ejge-7803	74	4	may	may	AUX
ejge-7803	74	5	still	still	ADV
ejge-7803	74	6	be	be	AUX
ejge-7803	74	7	tax	tax	NOUN
ejge-7803	74	8	evasion	evasion	NOUN
ejge-7803	74	9	if	if	SCONJ
ejge-7803	74	10	a	a	DET
ejge-7803	74	11	supplier	supplier	NOUN
ejge-7803	74	12	from	from	ADP
ejge-7803	74	13	another	another	DET
ejge-7803	74	14	member	member	NOUN
ejge-7803	74	15	state	state	NOUN
ejge-7803	74	16	does	do	AUX
ejge-7803	74	17	not	not	PART
ejge-7803	74	18	pay	pay	VERB
ejge-7803	74	19	the	the	DET
ejge-7803	74	20	tax	tax	NOUN
ejge-7803	74	21	in	in	ADP
ejge-7803	74	22	his	his	PRON
ejge-7803	74	23	state	state	NOUN
ejge-7803	74	24	(	(	PUNCT
ejge-7803	74	25	state	state	NOUN
ejge-7803	74	26	of	of	ADP
ejge-7803	74	27	origin	origin	NOUN
ejge-7803	74	28	)	)	PUNCT
ejge-7803	74	29	and	and	CCONJ
ejge-7803	74	30	the	the	DET
ejge-7803	74	31	buyer	buyer	NOUN
ejge-7803	74	32	claims	claim	VERB
ejge-7803	74	33	it	it	PRON
ejge-7803	74	34	back	back	ADV
ejge-7803	74	35	in	in	ADP
ejge-7803	74	36	his	his	PRON
ejge-7803	74	37	state	state	NOUN
ejge-7803	74	38	(	(	PUNCT
ejge-7803	74	39	state	state	NOUN
ejge-7803	74	40	of	of	ADP
ejge-7803	74	41	consumption	consumption	NOUN
ejge-7803	74	42	)	)	PUNCT
ejge-7803	74	43	.	.	PUNCT
ejge-7803	75	1	this	this	PRON
ejge-7803	75	2	may	may	AUX
ejge-7803	75	3	be	be	AUX
ejge-7803	75	4	the	the	DET
ejge-7803	75	5	case	case	NOUN
ejge-7803	75	6	,	,	PUNCT
ejge-7803	75	7	in	in	ADP
ejge-7803	75	8	particular	particular	ADJ
ejge-7803	75	9	,	,	PUNCT
ejge-7803	75	10	if	if	SCONJ
ejge-7803	75	11	information	information	NOUN
ejge-7803	75	12	systems	system	NOUN
ejge-7803	75	13	are	be	AUX
ejge-7803	75	14	not	not	PART
ejge-7803	75	15	interconnected	interconnect	VERB
ejge-7803	75	16	between	between	ADP
ejge-7803	75	17	member	member	NOUN
ejge-7803	75	18	states	state	NOUN
ejge-7803	75	19	.	.	PUNCT
ejge-7803	76	1	the	the	DET
ejge-7803	76	2	main	main	ADJ
ejge-7803	76	3	advantage	advantage	NOUN
ejge-7803	76	4	the	the	DET
ejge-7803	76	5	definitive	definitive	ADJ
ejge-7803	76	6	vat	vat	NOUN
ejge-7803	76	7	system	system	NOUN
ejge-7803	76	8	would	would	AUX
ejge-7803	76	9	be	be	AUX
ejge-7803	76	10	a	a	DET
ejge-7803	76	11	significant	significant	ADJ
ejge-7803	76	12	reduction	reduction	NOUN
ejge-7803	76	13	of	of	ADP
ejge-7803	76	14	mtic	mtic	ADJ
ejge-7803	76	15	fraud	fraud	NOUN
ejge-7803	76	16	across	across	ADP
ejge-7803	76	17	the	the	DET
ejge-7803	76	18	eu	eu	PROPN
ejge-7803	76	19	.	.	PROPN
ejge-7803	76	20	however	however	ADV
ejge-7803	76	21	,	,	PUNCT
ejge-7803	76	22	some	some	DET
ejge-7803	76	23	authors	author	NOUN
ejge-7803	76	24	also	also	ADV
ejge-7803	76	25	point	point	VERB
ejge-7803	76	26	out	out	ADP
ejge-7803	76	27	several	several	ADJ
ejge-7803	76	28	disadvantages	disadvantage	NOUN
ejge-7803	76	29	of	of	ADP
ejge-7803	76	30	the	the	DET
ejge-7803	76	31	definitive	definitive	ADJ
ejge-7803	76	32	system	system	NOUN
ejge-7803	76	33	.	.	PUNCT
ejge-7803	77	1	for	for	ADP
ejge-7803	77	2	example	example	NOUN
ejge-7803	77	3	,	,	PUNCT
ejge-7803	77	4	vat	vat	NOUN
ejge-7803	77	5	expert	expert	NOUN
ejge-7803	77	6	group	group	NOUN
ejge-7803	77	7	(	(	PUNCT
ejge-7803	77	8	2016	2016	NUM
ejge-7803	77	9	)	)	PUNCT
ejge-7803	77	10	criticizes	criticize	VERB
ejge-7803	77	11	administrative	administrative	ADJ
ejge-7803	77	12	burdens	burden	NOUN
ejge-7803	77	13	of	of	ADP
ejge-7803	77	14	businesses	business	NOUN
ejge-7803	77	15	and	and	CCONJ
ejge-7803	77	16	the	the	DET
ejge-7803	77	17	possibility	possibility	NOUN
ejge-7803	77	18	of	of	ADP
ejge-7803	77	19	making	make	VERB
ejge-7803	77	20	a	a	DET
ejge-7803	77	21	mistake	mistake	NOUN
ejge-7803	77	22	while	while	SCONJ
ejge-7803	77	23	selecting	select	VERB
ejge-7803	77	24	the	the	DET
ejge-7803	77	25	correct	correct	ADJ
ejge-7803	77	26	vat	vat	NOUN
ejge-7803	77	27	rate	rate	NOUN
ejge-7803	77	28	or	or	CCONJ
ejge-7803	77	29	while	while	SCONJ
ejge-7803	77	30	assigning	assign	VERB
ejge-7803	77	31	the	the	DET
ejge-7803	77	32	transport	transport	NOUN
ejge-7803	77	33	in	in	ADP
ejge-7803	77	34	a	a	DET
ejge-7803	77	35	chain	chain	NOUN
ejge-7803	77	36	transaction	transaction	NOUN
ejge-7803	77	37	with	with	ADP
ejge-7803	77	38	goods	good	NOUN
ejge-7803	77	39	.	.	PUNCT
ejge-7803	78	1	furthermore	furthermore	ADV
ejge-7803	78	2	,	,	PUNCT
ejge-7803	78	3	the	the	DET
ejge-7803	78	4	necessity	necessity	NOUN
ejge-7803	78	5	of	of	ADP
ejge-7803	78	6	mutual	mutual	ADJ
ejge-7803	78	7	payments	payment	NOUN
ejge-7803	78	8	between	between	ADP
ejge-7803	78	9	member	member	NOUN
ejge-7803	78	10	states	state	NOUN
ejge-7803	78	11	is	be	AUX
ejge-7803	78	12	another	another	DET
ejge-7803	78	13	setback	setback	NOUN
ejge-7803	78	14	.	.	PUNCT
ejge-7803	79	1	zídková	zídková	NOUN
ejge-7803	79	2	and	and	CCONJ
ejge-7803	79	3	šťastná	šťastná	NOUN
ejge-7803	79	4	(	(	PUNCT
ejge-7803	79	5	2019	2019	NUM
ejge-7803	79	6	)	)	PUNCT
ejge-7803	79	7	also	also	ADV
ejge-7803	79	8	notice	notice	VERB
ejge-7803	79	9	potential	potential	ADJ
ejge-7803	79	10	deterioration	deterioration	NOUN
ejge-7803	79	11	in	in	ADP
ejge-7803	79	12	businesses	business	NOUN
ejge-7803	79	13	cash	cash	NOUN
ejge-7803	79	14	flow	flow	NOUN
ejge-7803	79	15	due	due	ADJ
ejge-7803	79	16	to	to	ADP
ejge-7803	79	17	including	include	VERB
ejge-7803	79	18	vat	vat	NOUN
ejge-7803	79	19	in	in	ADP
ejge-7803	79	20	the	the	DET
ejge-7803	79	21	price	price	NOUN
ejge-7803	79	22	for	for	ADP
ejge-7803	79	23	cross	cross	ADJ
ejge-7803	79	24	-	-	ADJ
ejge-7803	79	25	border	border	ADJ
ejge-7803	79	26	supplies	supply	NOUN
ejge-7803	79	27	of	of	ADP
ejge-7803	79	28	goods	good	NOUN
ejge-7803	79	29	and	and	CCONJ
ejge-7803	79	30	the	the	DET
ejge-7803	79	31	obligation	obligation	NOUN
ejge-7803	79	32	to	to	PART
ejge-7803	79	33	remit	remit	VERB
ejge-7803	79	34	this	this	DET
ejge-7803	79	35	vat	vat	NOUN
ejge-7803	79	36	to	to	ADP
ejge-7803	79	37	the	the	DET
ejge-7803	79	38	financial	financial	ADJ
ejge-7803	79	39	authorities	authority	NOUN
ejge-7803	79	40	often	often	ADV
ejge-7803	79	41	before	before	ADP
ejge-7803	79	42	receiving	receive	VERB
ejge-7803	79	43	the	the	DET
ejge-7803	79	44	payment	payment	NOUN
ejge-7803	79	45	from	from	ADP
ejge-7803	79	46	the	the	DET
ejge-7803	79	47	customer	customer	NOUN
ejge-7803	79	48	.	.	PUNCT
ejge-7803	80	1	at	at	ADP
ejge-7803	80	2	the	the	DET
ejge-7803	80	3	same	same	ADJ
ejge-7803	80	4	time	time	NOUN
ejge-7803	80	5	,	,	PUNCT
ejge-7803	80	6	the	the	DET
ejge-7803	80	7	authors	author	NOUN
ejge-7803	80	8	point	point	VERB
ejge-7803	80	9	out	out	ADP
ejge-7803	80	10	the	the	DET
ejge-7803	80	11	loss	loss	NOUN
ejge-7803	80	12	of	of	ADP
ejge-7803	80	13	financial	financial	ADJ
ejge-7803	80	14	authorities	authority	NOUN
ejge-7803	80	15	'	'	PART
ejge-7803	80	16	control	control	NOUN
ejge-7803	80	17	over	over	ADP
ejge-7803	80	18	cross	cross	ADJ
ejge-7803	80	19	-	-	ADJ
ejge-7803	80	20	border	border	ADJ
ejge-7803	80	21	transactions	transaction	NOUN
ejge-7803	80	22	should	should	AUX
ejge-7803	80	23	the	the	DET
ejge-7803	80	24	intra	intra	ADJ
ejge-7803	80	25	-	-	ADJ
ejge-7803	80	26	community	community	ADJ
ejge-7803	80	27	sales	sale	NOUN
ejge-7803	80	28	list	list	NOUN
ejge-7803	80	29	be	be	AUX
ejge-7803	80	30	canceled	cancel	VERB
ejge-7803	80	31	.	.	PUNCT
ejge-7803	81	1	de	de	X
ejge-7803	81	2	la	la	X
ejge-7803	81	3	feria	feria	PROPN
ejge-7803	81	4	(	(	PUNCT
ejge-7803	81	5	2018	2018	NUM
ejge-7803	81	6	)	)	PUNCT
ejge-7803	81	7	criticizes	criticize	VERB
ejge-7803	81	8	insufficient	insufficient	ADJ
ejge-7803	81	9	harmonization	harmonization	NOUN
ejge-7803	81	10	of	of	ADP
ejge-7803	81	11	tax	tax	NOUN
ejge-7803	81	12	bases	basis	NOUN
ejge-7803	81	13	in	in	ADP
ejge-7803	81	14	the	the	DET
ejge-7803	81	15	present	present	ADJ
ejge-7803	81	16	system	system	NOUN
ejge-7803	81	17	,	,	PUNCT
ejge-7803	81	18	and	and	CCONJ
ejge-7803	81	19	catarino	catarino	NOUN
ejge-7803	81	20	and	and	CCONJ
ejge-7803	81	21	moraes	moraes	PROPN
ejge-7803	81	22	e	e	PROPN
ejge-7803	81	23	soares	soares	PROPN
ejge-7803	81	24	(	(	PUNCT
ejge-7803	81	25	2019	2019	NUM
ejge-7803	81	26	)	)	PUNCT
ejge-7803	81	27	notice	notice	VERB
ejge-7803	81	28	insufficient	insufficient	ADJ
ejge-7803	81	29	harmonization	harmonization	NOUN
ejge-7803	81	30	of	of	ADP
ejge-7803	81	31	tax	tax	NOUN
ejge-7803	81	32	rates	rate	NOUN
ejge-7803	81	33	.	.	PUNCT
ejge-7803	82	1	nevertheless	nevertheless	ADV
ejge-7803	82	2	,	,	PUNCT
ejge-7803	82	3	all	all	DET
ejge-7803	82	4	these	these	DET
ejge-7803	82	5	disadvantages	disadvantage	NOUN
ejge-7803	82	6	may	may	AUX
ejge-7803	82	7	be	be	AUX
ejge-7803	82	8	outweighed	outweigh	VERB
ejge-7803	82	9	by	by	ADP
ejge-7803	82	10	increased	increase	VERB
ejge-7803	82	11	member	member	NOUN
ejge-7803	82	12	states	state	NOUN
ejge-7803	82	13	'	'	PART
ejge-7803	82	14	tax	tax	NOUN
ejge-7803	82	15	revenues	revenue	NOUN
ejge-7803	82	16	.	.	PUNCT
ejge-7803	83	1	european	european	PROPN
ejge-7803	83	2	commission	commission	PROPN
ejge-7803	83	3	(	(	PUNCT
ejge-7803	83	4	2017a	2017a	NUM
ejge-7803	83	5	)	)	PUNCT
ejge-7803	83	6	estimates	estimate	VERB
ejge-7803	83	7	an	an	DET
ejge-7803	83	8	increase	increase	NOUN
ejge-7803	83	9	in	in	ADP
ejge-7803	83	10	vat	vat	NOUN
ejge-7803	83	11	revenues	revenue	NOUN
ejge-7803	83	12	across	across	ADP
ejge-7803	83	13	the	the	DET
ejge-7803	83	14	eu	eu	PROPN
ejge-7803	83	15	of	of	ADP
ejge-7803	83	16	eur	eur	PROPN
ejge-7803	83	17	40	40	NUM
ejge-7803	83	18	billion	billion	NUM
ejge-7803	83	19	per	per	ADP
ejge-7803	83	20	year	year	NOUN
ejge-7803	83	21	due	due	ADP
ejge-7803	83	22	to	to	ADP
ejge-7803	83	23	the	the	DET
ejge-7803	83	24	implementation	implementation	NOUN
ejge-7803	83	25	of	of	ADP
ejge-7803	83	26	the	the	DET
ejge-7803	83	27	definitive	definitive	ADJ
ejge-7803	83	28	vat	vat	NOUN
ejge-7803	83	29	system	system	NOUN
ejge-7803	83	30	.	.	PUNCT
ejge-7803	84	1	this	this	DET
ejge-7803	84	2	estimate	estimate	NOUN
ejge-7803	84	3	is	be	AUX
ejge-7803	84	4	based	base	VERB
ejge-7803	84	5	on	on	ADP
ejge-7803	84	6	the	the	DET
ejge-7803	84	7	size	size	NOUN
ejge-7803	84	8	of	of	ADP
ejge-7803	84	9	carousel	carousel	NOUN
ejge-7803	84	10	frauds	fraud	NOUN
ejge-7803	84	11	(	(	PUNCT
ejge-7803	84	12	eur	eur	NOUN
ejge-7803	84	13	50	50	NUM
ejge-7803	84	14	billion	billion	NUM
ejge-7803	84	15	per	per	ADP
ejge-7803	84	16	year	year	NOUN
ejge-7803	84	17	)	)	PUNCT
ejge-7803	84	18	and	and	CCONJ
ejge-7803	84	19	on	on	ADP
ejge-7803	84	20	the	the	DET
ejge-7803	84	21	estimate	estimate	NOUN
ejge-7803	84	22	of	of	ADP
ejge-7803	84	23	20	20	NUM
ejge-7803	84	24	%	%	NOUN
ejge-7803	84	25	margins	margin	NOUN
ejge-7803	84	26	on	on	ADP
ejge-7803	84	27	intra	intra	ADJ
ejge-7803	84	28	-	-	ADJ
ejge-7803	84	29	community	community	NOUN
ejge-7803	84	30	supplies	supply	NOUN
ejge-7803	84	31	.	.	PUNCT
ejge-7803	85	1	the	the	DET
ejge-7803	85	2	definitive	definitive	ADJ
ejge-7803	85	3	system	system	NOUN
ejge-7803	85	4	would	would	AUX
ejge-7803	85	5	lead	lead	VERB
ejge-7803	85	6	to	to	ADP
ejge-7803	85	7	a	a	DET
ejge-7803	85	8	revenue	revenue	NOUN
ejge-7803	85	9	loss	loss	NOUN
ejge-7803	85	10	in	in	ADP
ejge-7803	85	11	value	value	NOUN
ejge-7803	85	12	of	of	ADP
ejge-7803	85	13	eur	eur	PROPN
ejge-7803	85	14	10	10	NUM
ejge-7803	85	15	billion	billion	NUM
ejge-7803	85	16	instead	instead	ADV
ejge-7803	85	17	of	of	ADP
ejge-7803	85	18	eur	eur	PROPN
ejge-7803	85	19	50	50	NUM
ejge-7803	85	20	billion	billion	NUM
ejge-7803	85	21	because	because	SCONJ
ejge-7803	85	22	missing	miss	VERB
ejge-7803	85	23	traders	trader	NOUN
ejge-7803	85	24	would	would	AUX
ejge-7803	85	25	not	not	PART
ejge-7803	85	26	pay	pay	VERB
ejge-7803	85	27	vat	vat	NOUN
ejge-7803	85	28	on	on	ADP
ejge-7803	85	29	output	output	NOUN
ejge-7803	85	30	but	but	CCONJ
ejge-7803	85	31	also	also	ADV
ejge-7803	85	32	would	would	AUX
ejge-7803	85	33	not	not	PART
ejge-7803	85	34	have	have	VERB
ejge-7803	85	35	a	a	DET
ejge-7803	85	36	right	right	NOUN
ejge-7803	85	37	to	to	PART
ejge-7803	85	38	claim	claim	VERB
ejge-7803	85	39	input	input	NOUN
ejge-7803	85	40	vat	vat	NOUN
ejge-7803	85	41	.	.	PUNCT
ejge-7803	86	1	the	the	DET
ejge-7803	86	2	tax	tax	NOUN
ejge-7803	86	3	revenue	revenue	NOUN
ejge-7803	86	4	lost	lose	VERB
ejge-7803	86	5	in	in	ADP
ejge-7803	86	6	such	such	DET
ejge-7803	86	7	a	a	DET
ejge-7803	86	8	case	case	NOUN
ejge-7803	86	9	would	would	AUX
ejge-7803	86	10	only	only	ADV
ejge-7803	86	11	be	be	AUX
ejge-7803	86	12	the	the	DET
ejge-7803	86	13	vat	vat	NOUN
ejge-7803	86	14	from	from	ADP
ejge-7803	86	15	their	their	PRON
ejge-7803	86	16	margin	margin	NOUN
ejge-7803	86	17	and	and	CCONJ
ejge-7803	86	18	not	not	PART
ejge-7803	86	19	the	the	DET
ejge-7803	86	20	vat	vat	NOUN
ejge-7803	86	21	calculated	calculate	VERB
ejge-7803	86	22	from	from	ADP
ejge-7803	86	23	the	the	DET
ejge-7803	86	24	total	total	ADJ
ejge-7803	86	25	value	value	NOUN
ejge-7803	86	26	of	of	ADP
ejge-7803	86	27	the	the	DET
ejge-7803	86	28	goods	good	NOUN
ejge-7803	86	29	as	as	ADP
ejge-7803	86	30	in	in	ADP
ejge-7803	86	31	the	the	DET
ejge-7803	86	32	current	current	ADJ
ejge-7803	86	33	system1	system1	NOUN
ejge-7803	86	34	.	.	PUNCT
ejge-7803	87	1	however	however	ADV
ejge-7803	87	2	,	,	PUNCT
ejge-7803	87	3	mtic	mtic	ADJ
ejge-7803	87	4	fraud	fraud	NOUN
ejge-7803	87	5	is	be	AUX
ejge-7803	87	6	not	not	PART
ejge-7803	87	7	the	the	DET
ejge-7803	87	8	only	only	ADJ
ejge-7803	87	9	form	form	NOUN
ejge-7803	87	10	of	of	ADP
ejge-7803	87	11	vat	vat	NOUN
ejge-7803	87	12	evasion	evasion	NOUN
ejge-7803	87	13	.	.	PUNCT
ejge-7803	88	1	there	there	PRON
ejge-7803	88	2	are	be	VERB
ejge-7803	88	3	also	also	ADV
ejge-7803	88	4	other	other	ADJ
ejge-7803	88	5	types	type	NOUN
ejge-7803	88	6	of	of	ADP
ejge-7803	88	7	fraudulent	fraudulent	ADJ
ejge-7803	88	8	behavior	behavior	NOUN
ejge-7803	88	9	,	,	PUNCT
ejge-7803	88	10	e.g.	e.g.	ADV
ejge-7803	88	11	,	,	PUNCT
ejge-7803	88	12	hiding	hide	VERB
ejge-7803	88	13	taxable	taxable	ADJ
ejge-7803	88	14	revenues	revenue	NOUN
ejge-7803	88	15	,	,	PUNCT
ejge-7803	88	16	intentional	intentional	ADJ
ejge-7803	88	17	use	use	NOUN
ejge-7803	88	18	of	of	ADP
ejge-7803	88	19	lower	low	ADJ
ejge-7803	88	20	rates	rate	NOUN
ejge-7803	88	21	,	,	PUNCT
ejge-7803	88	22	1	1	NUM
ejge-7803	88	23	in	in	ADP
ejge-7803	88	24	the	the	DET
ejge-7803	88	25	current	current	ADJ
ejge-7803	88	26	system	system	NOUN
ejge-7803	88	27	,	,	PUNCT
ejge-7803	88	28	the	the	DET
ejge-7803	88	29	intracommunity	intracommunity	NOUN
ejge-7803	88	30	supply	supply	NOUN
ejge-7803	88	31	of	of	ADP
ejge-7803	88	32	goods	good	NOUN
ejge-7803	88	33	is	be	AUX
ejge-7803	88	34	vat	vat	NOUN
ejge-7803	88	35	exempt	exempt	ADJ
ejge-7803	88	36	,	,	PUNCT
ejge-7803	88	37	and	and	CCONJ
ejge-7803	88	38	the	the	DET
ejge-7803	88	39	missing	miss	VERB
ejge-7803	88	40	trader	trader	NOUN
ejge-7803	88	41	does	do	AUX
ejge-7803	88	42	not	not	PART
ejge-7803	88	43	incur	incur	VERB
ejge-7803	88	44	any	any	DET
ejge-7803	88	45	input	input	NOUN
ejge-7803	88	46	vat	vat	NOUN
ejge-7803	88	47	when	when	SCONJ
ejge-7803	88	48	purchasing	purchase	VERB
ejge-7803	88	49	the	the	DET
ejge-7803	88	50	goods	good	NOUN
ejge-7803	88	51	cross	cross	NOUN
ejge-7803	88	52	-	-	NOUN
ejge-7803	88	53	border	border	NOUN
ejge-7803	88	54	.	.	PUNCT
ejge-7803	89	1	therefore	therefore	ADV
ejge-7803	89	2	,	,	PUNCT
ejge-7803	89	3	non	non	ADJ
ejge-7803	89	4	-	-	ADJ
ejge-7803	89	5	filing	file	VERB
ejge-7803	89	6	the	the	DET
ejge-7803	89	7	tax	tax	NOUN
ejge-7803	89	8	return	return	NOUN
ejge-7803	89	9	does	do	AUX
ejge-7803	89	10	n’t	not	PART
ejge-7803	89	11	mean	mean	VERB
ejge-7803	89	12	the	the	DET
ejge-7803	89	13	loss	loss	NOUN
ejge-7803	89	14	of	of	ADP
ejge-7803	89	15	vat	vat	NOUN
ejge-7803	89	16	deduction	deduction	NOUN
ejge-7803	89	17	.	.	PUNCT
ejge-7803	90	1	zídková	zídková	NOUN
ejge-7803	90	2	and	and	CCONJ
ejge-7803	90	3	balíková	balíková	PROPN
ejge-7803	90	4	/	/	SYM
ejge-7803	90	5	european	european	PROPN
ejge-7803	90	6	journal	journal	PROPN
ejge-7803	90	7	of	of	ADP
ejge-7803	90	8	government	government	NOUN
ejge-7803	90	9	and	and	CCONJ
ejge-7803	90	10	economics	economic	NOUN
ejge-7803	90	11	10(2	10(2	NUM
ejge-7803	90	12	)	)	PUNCT
ejge-7803	90	13	,	,	PUNCT
ejge-7803	90	14	december	december	PROPN
ejge-7803	90	15	2021	2021	NUM
ejge-7803	90	16	,	,	PUNCT
ejge-7803	90	17	146	146	NUM
ejge-7803	90	18	-	-	SYM
ejge-7803	90	19	166	166	NUM
ejge-7803	90	20	150	150	NUM
ejge-7803	90	21	or	or	CCONJ
ejge-7803	90	22	avoiding	avoid	VERB
ejge-7803	90	23	the	the	DET
ejge-7803	90	24	vat	vat	NOUN
ejge-7803	90	25	registration	registration	NOUN
ejge-7803	90	26	(	(	PUNCT
ejge-7803	90	27	tait	tait	PROPN
ejge-7803	90	28	,	,	PUNCT
ejge-7803	90	29	1988	1988	NUM
ejge-7803	90	30	,	,	PUNCT
ejge-7803	90	31	keen	keen	ADJ
ejge-7803	90	32	and	and	CCONJ
ejge-7803	90	33	smith	smith	PROPN
ejge-7803	90	34	,	,	PUNCT
ejge-7803	90	35	2006	2006	NUM
ejge-7803	90	36	)	)	PUNCT
ejge-7803	90	37	.	.	PUNCT
ejge-7803	91	1	the	the	DET
ejge-7803	91	2	implementation	implementation	NOUN
ejge-7803	91	3	of	of	ADP
ejge-7803	91	4	the	the	DET
ejge-7803	91	5	definitive	definitive	ADJ
ejge-7803	91	6	vat	vat	NOUN
ejge-7803	91	7	system	system	NOUN
ejge-7803	91	8	would	would	AUX
ejge-7803	91	9	not	not	PART
ejge-7803	91	10	solve	solve	VERB
ejge-7803	91	11	these	these	DET
ejge-7803	91	12	forms	form	NOUN
ejge-7803	91	13	of	of	ADP
ejge-7803	91	14	vat	vat	NOUN
ejge-7803	91	15	evasion	evasion	NOUN
ejge-7803	91	16	.	.	PUNCT
ejge-7803	92	1	it	it	PRON
ejge-7803	92	2	is	be	AUX
ejge-7803	92	3	obvious	obvious	ADJ
ejge-7803	92	4	that	that	SCONJ
ejge-7803	92	5	there	there	PRON
ejge-7803	92	6	would	would	AUX
ejge-7803	92	7	not	not	PART
ejge-7803	92	8	be	be	AUX
ejge-7803	92	9	an	an	DET
ejge-7803	92	10	equal	equal	ADJ
ejge-7803	92	11	benefit	benefit	NOUN
ejge-7803	92	12	of	of	ADP
ejge-7803	92	13	the	the	DET
ejge-7803	92	14	definitive	definitive	ADJ
ejge-7803	92	15	system	system	NOUN
ejge-7803	92	16	in	in	ADP
ejge-7803	92	17	all	all	DET
ejge-7803	92	18	member	member	NOUN
ejge-7803	92	19	states	state	NOUN
ejge-7803	92	20	because	because	SCONJ
ejge-7803	92	21	the	the	DET
ejge-7803	92	22	additional	additional	ADJ
ejge-7803	92	23	tax	tax	NOUN
ejge-7803	92	24	revenues	revenue	NOUN
ejge-7803	92	25	after	after	SCONJ
ejge-7803	92	26	its	its	PRON
ejge-7803	92	27	implementation	implementation	NOUN
ejge-7803	92	28	would	would	AUX
ejge-7803	92	29	differ	differ	VERB
ejge-7803	92	30	,	,	PUNCT
ejge-7803	92	31	inter	inter	ADJ
ejge-7803	92	32	alia	alia	NOUN
ejge-7803	92	33	,	,	PUNCT
ejge-7803	92	34	due	due	ADP
ejge-7803	92	35	to	to	ADP
ejge-7803	92	36	economy	economy	NOUN
ejge-7803	92	37	’s	’s	PART
ejge-7803	92	38	business	business	NOUN
ejge-7803	92	39	structure	structure	NOUN
ejge-7803	92	40	and	and	CCONJ
ejge-7803	92	41	the	the	DET
ejge-7803	92	42	volume	volume	NOUN
ejge-7803	92	43	of	of	ADP
ejge-7803	92	44	vat	vat	NOUN
ejge-7803	92	45	evasion	evasion	NOUN
ejge-7803	92	46	caused	cause	VERB
ejge-7803	92	47	by	by	ADP
ejge-7803	92	48	the	the	DET
ejge-7803	92	49	mtic	mtic	ADJ
ejge-7803	92	50	fraud	fraud	NOUN
ejge-7803	92	51	in	in	ADP
ejge-7803	92	52	each	each	DET
ejge-7803	92	53	country	country	NOUN
ejge-7803	92	54	.	.	PUNCT
ejge-7803	93	1	therefore	therefore	ADV
ejge-7803	93	2	,	,	PUNCT
ejge-7803	93	3	in	in	ADP
ejge-7803	93	4	our	our	PRON
ejge-7803	93	5	paper	paper	NOUN
ejge-7803	93	6	,	,	PUNCT
ejge-7803	93	7	we	we	PRON
ejge-7803	93	8	try	try	VERB
ejge-7803	93	9	to	to	PART
ejge-7803	93	10	estimate	estimate	VERB
ejge-7803	93	11	potential	potential	ADJ
ejge-7803	93	12	additional	additional	ADJ
ejge-7803	93	13	vat	vat	NOUN
ejge-7803	93	14	revenues	revenue	NOUN
ejge-7803	93	15	for	for	ADP
ejge-7803	93	16	individual	individual	ADJ
ejge-7803	93	17	member	member	NOUN
ejge-7803	93	18	states	state	NOUN
ejge-7803	93	19	in	in	ADP
ejge-7803	93	20	addition	addition	NOUN
ejge-7803	93	21	to	to	ADP
ejge-7803	93	22	calculating	calculate	VERB
ejge-7803	93	23	their	their	PRON
ejge-7803	93	24	change	change	NOUN
ejge-7803	93	25	of	of	ADP
ejge-7803	93	26	administrative	administrative	ADJ
ejge-7803	93	27	costs	cost	NOUN
ejge-7803	93	28	.	.	PUNCT
ejge-7803	94	1	the	the	DET
ejge-7803	94	2	change	change	NOUN
ejge-7803	94	3	in	in	ADP
ejge-7803	94	4	their	their	PRON
ejge-7803	94	5	administrative	administrative	ADJ
ejge-7803	94	6	costs	cost	NOUN
ejge-7803	94	7	depends	depend	VERB
ejge-7803	94	8	on	on	ADP
ejge-7803	94	9	the	the	DET
ejge-7803	94	10	trade	trade	NOUN
ejge-7803	94	11	balance	balance	NOUN
ejge-7803	94	12	of	of	ADP
ejge-7803	94	13	that	that	DET
ejge-7803	94	14	state	state	NOUN
ejge-7803	94	15	with	with	ADP
ejge-7803	94	16	other	other	ADJ
ejge-7803	94	17	member	member	NOUN
ejge-7803	94	18	states	state	NOUN
ejge-7803	94	19	,	,	PUNCT
ejge-7803	94	20	as	as	SCONJ
ejge-7803	94	21	explained	explain	VERB
ejge-7803	94	22	above	above	ADV
ejge-7803	94	23	.	.	PUNCT
ejge-7803	95	1	the	the	DET
ejge-7803	95	2	increase	increase	NOUN
ejge-7803	95	3	in	in	ADP
ejge-7803	95	4	vat	vat	NOUN
ejge-7803	95	5	revenues	revenue	NOUN
ejge-7803	95	6	depends	depend	VERB
ejge-7803	95	7	on	on	ADP
ejge-7803	95	8	the	the	DET
ejge-7803	95	9	volume	volume	NOUN
ejge-7803	95	10	of	of	ADP
ejge-7803	95	11	carousel	carousel	NOUN
ejge-7803	95	12	fraud	fraud	NOUN
ejge-7803	95	13	present	present	ADJ
ejge-7803	95	14	in	in	ADP
ejge-7803	95	15	that	that	DET
ejge-7803	95	16	member	member	NOUN
ejge-7803	95	17	state	state	NOUN
ejge-7803	95	18	.	.	PUNCT
ejge-7803	96	1	the	the	DET
ejge-7803	96	2	result	result	NOUN
ejge-7803	96	3	of	of	ADP
ejge-7803	96	4	the	the	DET
ejge-7803	96	5	overall	overall	ADJ
ejge-7803	96	6	trade	trade	NOUN
ejge-7803	96	7	balance	balance	NOUN
ejge-7803	96	8	of	of	ADP
ejge-7803	96	9	the	the	DET
ejge-7803	96	10	state	state	NOUN
ejge-7803	96	11	with	with	ADP
ejge-7803	96	12	other	other	ADJ
ejge-7803	96	13	member	member	NOUN
ejge-7803	96	14	states	state	NOUN
ejge-7803	96	15	and	and	CCONJ
ejge-7803	96	16	mtic	mtic	ADJ
ejge-7803	96	17	fraud	fraud	NOUN
ejge-7803	96	18	present	present	ADJ
ejge-7803	96	19	in	in	ADP
ejge-7803	96	20	that	that	DET
ejge-7803	96	21	state	state	NOUN
ejge-7803	96	22	are	be	AUX
ejge-7803	96	23	not	not	PART
ejge-7803	96	24	related	relate	VERB
ejge-7803	96	25	in	in	ADP
ejge-7803	96	26	any	any	DET
ejge-7803	96	27	way	way	NOUN
ejge-7803	96	28	.	.	PUNCT
ejge-7803	97	1	however	however	ADV
ejge-7803	97	2	,	,	PUNCT
ejge-7803	97	3	they	they	PRON
ejge-7803	97	4	express	express	VERB
ejge-7803	97	5	the	the	DET
ejge-7803	97	6	cost	cost	NOUN
ejge-7803	97	7	and	and	CCONJ
ejge-7803	97	8	benefit	benefit	NOUN
ejge-7803	97	9	of	of	ADP
ejge-7803	97	10	the	the	DET
ejge-7803	97	11	definitive	definitive	ADJ
ejge-7803	97	12	system	system	NOUN
ejge-7803	97	13	for	for	ADP
ejge-7803	97	14	each	each	DET
ejge-7803	97	15	state	state	NOUN
ejge-7803	97	16	.	.	PUNCT
ejge-7803	98	1	therefore	therefore	ADV
ejge-7803	98	2	,	,	PUNCT
ejge-7803	98	3	we	we	PRON
ejge-7803	98	4	will	will	AUX
ejge-7803	98	5	analyze	analyze	VERB
ejge-7803	98	6	the	the	DET
ejge-7803	98	7	position	position	NOUN
ejge-7803	98	8	of	of	ADP
ejge-7803	98	9	each	each	DET
ejge-7803	98	10	state	state	NOUN
ejge-7803	98	11	in	in	ADP
ejge-7803	98	12	these	these	DET
ejge-7803	98	13	two	two	NUM
ejge-7803	98	14	respects	respect	NOUN
ejge-7803	98	15	,	,	PUNCT
ejge-7803	98	16	and	and	CCONJ
ejge-7803	98	17	we	we	PRON
ejge-7803	98	18	are	be	AUX
ejge-7803	98	19	interested	interested	ADJ
ejge-7803	98	20	in	in	ADP
ejge-7803	98	21	whether	whether	SCONJ
ejge-7803	98	22	the	the	DET
ejge-7803	98	23	costs	cost	NOUN
ejge-7803	98	24	and	and	CCONJ
ejge-7803	98	25	benefits	benefit	NOUN
ejge-7803	98	26	are	be	AUX
ejge-7803	98	27	correlated	correlate	VERB
ejge-7803	98	28	or	or	CCONJ
ejge-7803	98	29	whether	whether	SCONJ
ejge-7803	98	30	some	some	DET
ejge-7803	98	31	member	member	NOUN
ejge-7803	98	32	states	state	NOUN
ejge-7803	98	33	incurred	incur	VERB
ejge-7803	98	34	only	only	ADV
ejge-7803	98	35	costs	cost	NOUN
ejge-7803	98	36	whereas	whereas	SCONJ
ejge-7803	98	37	others	other	NOUN
ejge-7803	98	38	only	only	ADV
ejge-7803	98	39	benefits	benefit	NOUN
ejge-7803	98	40	.	.	PUNCT
ejge-7803	99	1	3	3	X
ejge-7803	99	2	.	.	X
ejge-7803	99	3	data	datum	NOUN
ejge-7803	99	4	and	and	CCONJ
ejge-7803	99	5	methods	method	NOUN
ejge-7803	99	6	this	this	DET
ejge-7803	99	7	section	section	NOUN
ejge-7803	99	8	shows	show	VERB
ejge-7803	99	9	data	datum	NOUN
ejge-7803	99	10	and	and	CCONJ
ejge-7803	99	11	explains	explain	VERB
ejge-7803	99	12	methods	method	NOUN
ejge-7803	99	13	used	use	VERB
ejge-7803	99	14	for	for	ADP
ejge-7803	99	15	the	the	DET
ejge-7803	99	16	calculation	calculation	NOUN
ejge-7803	99	17	of	of	ADP
ejge-7803	99	18	the	the	DET
ejge-7803	99	19	definitive	definitive	ADJ
ejge-7803	99	20	system	system	NOUN
ejge-7803	99	21	’s	’s	PART
ejge-7803	99	22	impact	impact	NOUN
ejge-7803	99	23	on	on	ADP
ejge-7803	99	24	each	each	DET
ejge-7803	99	25	member	member	NOUN
ejge-7803	99	26	state	state	NOUN
ejge-7803	99	27	.	.	PUNCT
ejge-7803	100	1	firstly	firstly	ADV
ejge-7803	100	2	,	,	PUNCT
ejge-7803	100	3	the	the	DET
ejge-7803	100	4	data	datum	NOUN
ejge-7803	100	5	used	use	VERB
ejge-7803	100	6	for	for	ADP
ejge-7803	100	7	the	the	DET
ejge-7803	100	8	estimation	estimation	NOUN
ejge-7803	100	9	of	of	ADP
ejge-7803	100	10	additional	additional	ADJ
ejge-7803	100	11	vat	vat	NOUN
ejge-7803	100	12	revenue	revenue	NOUN
ejge-7803	100	13	and	and	CCONJ
ejge-7803	100	14	the	the	DET
ejge-7803	100	15	change	change	NOUN
ejge-7803	100	16	of	of	ADP
ejge-7803	100	17	administration	administration	NOUN
ejge-7803	100	18	expenses	expense	NOUN
ejge-7803	100	19	are	be	AUX
ejge-7803	100	20	presented	present	VERB
ejge-7803	100	21	.	.	PUNCT
ejge-7803	101	1	secondly	secondly	ADV
ejge-7803	101	2	,	,	PUNCT
ejge-7803	101	3	the	the	DET
ejge-7803	101	4	chapter	chapter	NOUN
ejge-7803	101	5	describes	describe	VERB
ejge-7803	101	6	correlation	correlation	NOUN
ejge-7803	101	7	analysis	analysis	NOUN
ejge-7803	101	8	applied	apply	VERB
ejge-7803	101	9	to	to	PART
ejge-7803	101	10	find	find	VERB
ejge-7803	101	11	a	a	DET
ejge-7803	101	12	relationship	relationship	NOUN
ejge-7803	101	13	between	between	ADP
ejge-7803	101	14	additional	additional	ADJ
ejge-7803	101	15	vat	vat	NOUN
ejge-7803	101	16	revenues	revenue	NOUN
ejge-7803	101	17	and	and	CCONJ
ejge-7803	101	18	the	the	DET
ejge-7803	101	19	change	change	NOUN
ejge-7803	101	20	of	of	ADP
ejge-7803	101	21	administration	administration	NOUN
ejge-7803	101	22	costs	cost	NOUN
ejge-7803	101	23	.	.	PUNCT
ejge-7803	102	1	3.1	3.1	NUM
ejge-7803	102	2	trade	trade	NOUN
ejge-7803	102	3	balances	balance	NOUN
ejge-7803	102	4	and	and	CCONJ
ejge-7803	102	5	their	their	PRON
ejge-7803	102	6	adjustments	adjustment	NOUN
ejge-7803	102	7	for	for	ADP
ejge-7803	102	8	the	the	DET
ejge-7803	102	9	purposes	purpose	NOUN
ejge-7803	102	10	of	of	ADP
ejge-7803	102	11	our	our	PRON
ejge-7803	102	12	analysis	analysis	NOUN
ejge-7803	102	13	,	,	PUNCT
ejge-7803	102	14	data	datum	NOUN
ejge-7803	102	15	from	from	ADP
ejge-7803	102	16	eurostat	eurostat	PROPN
ejge-7803	102	17	’s	’s	PART
ejge-7803	102	18	international	international	ADJ
ejge-7803	102	19	trade	trade	NOUN
ejge-7803	102	20	in	in	ADP
ejge-7803	102	21	goods	good	NOUN
ejge-7803	102	22	statistics	statistic	NOUN
ejge-7803	102	23	(	(	PUNCT
ejge-7803	102	24	itgs	itgs	PROPN
ejge-7803	102	25	)	)	PUNCT
ejge-7803	102	26	were	be	AUX
ejge-7803	102	27	utilized	utilize	VERB
ejge-7803	102	28	.	.	PUNCT
ejge-7803	103	1	itgs	itgs	PROPN
ejge-7803	103	2	includes	include	VERB
ejge-7803	103	3	both	both	DET
ejge-7803	103	4	intra	intra	PROPN
ejge-7803	103	5	-	-	ADJ
ejge-7803	103	6	eu	eu	ADJ
ejge-7803	103	7	and	and	CCONJ
ejge-7803	103	8	outer	outer	ADJ
ejge-7803	103	9	-	-	PUNCT
ejge-7803	103	10	eu	eu	NOUN
ejge-7803	103	11	business	business	NOUN
ejge-7803	103	12	transactions	transaction	NOUN
ejge-7803	103	13	.	.	PUNCT
ejge-7803	104	1	the	the	DET
ejge-7803	104	2	amounts	amount	NOUN
ejge-7803	104	3	of	of	ADP
ejge-7803	104	4	imported	import	VERB
ejge-7803	104	5	and	and	CCONJ
ejge-7803	104	6	exported	export	VERB
ejge-7803	104	7	goods	good	NOUN
ejge-7803	104	8	per	per	ADP
ejge-7803	104	9	each	each	DET
ejge-7803	104	10	state	state	NOUN
ejge-7803	104	11	and	and	CCONJ
ejge-7803	104	12	year	year	NOUN
ejge-7803	104	13	since	since	SCONJ
ejge-7803	104	14	1988	1988	NUM
ejge-7803	104	15	are	be	AUX
ejge-7803	104	16	collected	collect	VERB
ejge-7803	104	17	there	there	ADV
ejge-7803	104	18	(	(	PUNCT
ejge-7803	104	19	eurostat	eurostat	PROPN
ejge-7803	104	20	,	,	PUNCT
ejge-7803	104	21	2020a	2020a	NUM
ejge-7803	104	22	)	)	PUNCT
ejge-7803	104	23	.	.	PUNCT
ejge-7803	105	1	we	we	PRON
ejge-7803	105	2	used	use	VERB
ejge-7803	105	3	only	only	ADV
ejge-7803	105	4	the	the	DET
ejge-7803	105	5	data	datum	NOUN
ejge-7803	105	6	on	on	ADP
ejge-7803	105	7	exports	export	NOUN
ejge-7803	105	8	and	and	CCONJ
ejge-7803	105	9	imports	import	NOUN
ejge-7803	105	10	within	within	ADP
ejge-7803	105	11	the	the	DET
ejge-7803	105	12	eu	eu	PROPN
ejge-7803	105	13	.	.	PROPN
ejge-7803	105	14	in	in	ADP
ejge-7803	105	15	the	the	DET
ejge-7803	105	16	terminology	terminology	NOUN
ejge-7803	105	17	of	of	ADP
ejge-7803	105	18	vat	vat	NOUN
ejge-7803	105	19	legislation	legislation	NOUN
ejge-7803	105	20	,	,	PUNCT
ejge-7803	105	21	exports	export	NOUN
ejge-7803	105	22	are	be	AUX
ejge-7803	105	23	called	call	VERB
ejge-7803	105	24	intra	intra	ADJ
ejge-7803	105	25	-	-	ADJ
ejge-7803	105	26	community	community	NOUN
ejge-7803	105	27	supplies	supply	NOUN
ejge-7803	105	28	,	,	PUNCT
ejge-7803	105	29	and	and	CCONJ
ejge-7803	105	30	imports	import	NOUN
ejge-7803	105	31	are	be	AUX
ejge-7803	105	32	intra	intra	ADJ
ejge-7803	105	33	-	-	ADJ
ejge-7803	105	34	community	community	NOUN
ejge-7803	105	35	acquisitions	acquisition	NOUN
ejge-7803	105	36	.	.	PUNCT
ejge-7803	106	1	data	datum	NOUN
ejge-7803	106	2	of	of	ADP
ejge-7803	106	3	import	import	NOUN
ejge-7803	106	4	and	and	CCONJ
ejge-7803	106	5	export	export	NOUN
ejge-7803	106	6	should	should	AUX
ejge-7803	106	7	be	be	AUX
ejge-7803	106	8	adjusted	adjust	VERB
ejge-7803	106	9	for	for	ADP
ejge-7803	106	10	the	the	DET
ejge-7803	106	11	purposes	purpose	NOUN
ejge-7803	106	12	of	of	ADP
ejge-7803	106	13	our	our	PRON
ejge-7803	106	14	calculation	calculation	NOUN
ejge-7803	106	15	.	.	PUNCT
ejge-7803	107	1	it	it	PRON
ejge-7803	107	2	is	be	AUX
ejge-7803	107	3	necessary	necessary	ADJ
ejge-7803	107	4	to	to	PART
ejge-7803	107	5	remove	remove	VERB
ejge-7803	107	6	cross	cross	ADJ
ejge-7803	107	7	-	-	ADJ
ejge-7803	107	8	border	border	ADJ
ejge-7803	107	9	transactions	transaction	NOUN
ejge-7803	107	10	,	,	PUNCT
ejge-7803	107	11	which	which	PRON
ejge-7803	107	12	would	would	AUX
ejge-7803	107	13	be	be	AUX
ejge-7803	107	14	exempted	exempt	VERB
ejge-7803	107	15	or	or	CCONJ
ejge-7803	107	16	not	not	PART
ejge-7803	107	17	taxed	tax	VERB
ejge-7803	107	18	in	in	ADP
ejge-7803	107	19	the	the	DET
ejge-7803	107	20	vat	vat	NOUN
ejge-7803	107	21	definitive	definitive	ADJ
ejge-7803	107	22	system	system	NOUN
ejge-7803	107	23	.	.	PUNCT
ejge-7803	108	1	these	these	DET
ejge-7803	108	2	transactions	transaction	NOUN
ejge-7803	108	3	can	can	AUX
ejge-7803	108	4	be	be	AUX
ejge-7803	108	5	found	find	VERB
ejge-7803	108	6	in	in	ADP
ejge-7803	108	7	the	the	DET
ejge-7803	108	8	council	council	NOUN
ejge-7803	108	9	directive	directive	NOUN
ejge-7803	108	10	on	on	ADP
ejge-7803	108	11	common	common	ADJ
ejge-7803	108	12	system	system	NOUN
ejge-7803	108	13	of	of	ADP
ejge-7803	108	14	vat	vat	NOUN
ejge-7803	108	15	(	(	PUNCT
ejge-7803	108	16	european	european	PROPN
ejge-7803	108	17	council	council	PROPN
ejge-7803	108	18	,	,	PUNCT
ejge-7803	108	19	2006	2006	NUM
ejge-7803	108	20	)	)	PUNCT
ejge-7803	108	21	–	–	PUNCT
ejge-7803	108	22	further	far	ADV
ejge-7803	108	23	referred	refer	VERB
ejge-7803	108	24	as	as	ADP
ejge-7803	108	25	vat	vat	NOUN
ejge-7803	108	26	directive	directive	NOUN
ejge-7803	108	27	.	.	PUNCT
ejge-7803	109	1	although	although	SCONJ
ejge-7803	109	2	the	the	DET
ejge-7803	109	3	vat	vat	NOUN
ejge-7803	109	4	directive	directive	NOUN
ejge-7803	109	5	is	be	AUX
ejge-7803	109	6	not	not	PART
ejge-7803	109	7	enforceable	enforceable	ADJ
ejge-7803	109	8	in	in	ADP
ejge-7803	109	9	member	member	NOUN
ejge-7803	109	10	states	state	NOUN
ejge-7803	109	11	directly	directly	ADV
ejge-7803	109	12	,	,	PUNCT
ejge-7803	109	13	every	every	DET
ejge-7803	109	14	country	country	NOUN
ejge-7803	109	15	is	be	AUX
ejge-7803	109	16	obliged	oblige	VERB
ejge-7803	109	17	to	to	PART
ejge-7803	109	18	implement	implement	VERB
ejge-7803	109	19	principles	principle	NOUN
ejge-7803	109	20	and	and	CCONJ
ejge-7803	109	21	the	the	DET
ejge-7803	109	22	content	content	NOUN
ejge-7803	109	23	of	of	ADP
ejge-7803	109	24	this	this	DET
ejge-7803	109	25	directive	directive	NOUN
ejge-7803	109	26	into	into	ADP
ejge-7803	109	27	its	its	PRON
ejge-7803	109	28	own	own	ADJ
ejge-7803	109	29	legislation	legislation	NOUN
ejge-7803	109	30	.	.	PUNCT
ejge-7803	110	1	therefore	therefore	ADV
ejge-7803	110	2	,	,	PUNCT
ejge-7803	110	3	we	we	PRON
ejge-7803	110	4	assume	assume	VERB
ejge-7803	110	5	that	that	SCONJ
ejge-7803	110	6	transactions	transaction	NOUN
ejge-7803	110	7	formulated	formulate	VERB
ejge-7803	110	8	in	in	ADP
ejge-7803	110	9	the	the	DET
ejge-7803	110	10	vat	vat	NOUN
ejge-7803	110	11	directive	directive	NOUN
ejge-7803	110	12	as	as	ADP
ejge-7803	110	13	non	non	ADJ
ejge-7803	110	14	-	-	ADJ
ejge-7803	110	15	taxable	taxable	ADJ
ejge-7803	110	16	are	be	AUX
ejge-7803	110	17	treated	treat	VERB
ejge-7803	110	18	so	so	ADV
ejge-7803	110	19	in	in	ADP
ejge-7803	110	20	all	all	DET
ejge-7803	110	21	zídková	zídková	NOUN
ejge-7803	110	22	and	and	CCONJ
ejge-7803	110	23	balíková	balíková	PROPN
ejge-7803	110	24	/	/	SYM
ejge-7803	110	25	european	european	PROPN
ejge-7803	110	26	journal	journal	PROPN
ejge-7803	110	27	of	of	ADP
ejge-7803	110	28	government	government	NOUN
ejge-7803	110	29	and	and	CCONJ
ejge-7803	110	30	economics	economic	NOUN
ejge-7803	110	31	10(2	10(2	NUM
ejge-7803	110	32	)	)	PUNCT
ejge-7803	110	33	,	,	PUNCT
ejge-7803	110	34	december	december	PROPN
ejge-7803	110	35	2021	2021	NUM
ejge-7803	110	36	,	,	PUNCT
ejge-7803	110	37	146	146	NUM
ejge-7803	110	38	-	-	SYM
ejge-7803	110	39	166	166	NUM
ejge-7803	110	40	151	151	NUM
ejge-7803	110	41	member	member	NOUN
ejge-7803	110	42	states	state	NOUN
ejge-7803	110	43	,	,	PUNCT
ejge-7803	110	44	and	and	CCONJ
ejge-7803	110	45	we	we	PRON
ejge-7803	110	46	removed	remove	VERB
ejge-7803	110	47	them	they	PRON
ejge-7803	110	48	from	from	ADP
ejge-7803	110	49	the	the	DET
ejge-7803	110	50	itgs	itgs	NOUN
ejge-7803	110	51	.	.	PUNCT
ejge-7803	111	1	to	to	PART
ejge-7803	111	2	be	be	AUX
ejge-7803	111	3	precise	precise	ADJ
ejge-7803	111	4	,	,	PUNCT
ejge-7803	111	5	we	we	PRON
ejge-7803	111	6	focused	focus	VERB
ejge-7803	111	7	on	on	ADP
ejge-7803	111	8	the	the	DET
ejge-7803	111	9	phrase	phrase	NOUN
ejge-7803	111	10	“	"	PUNCT
ejge-7803	111	11	member	member	NOUN
ejge-7803	111	12	states	state	NOUN
ejge-7803	111	13	shall	shall	AUX
ejge-7803	111	14	exempt	exempt	VERB
ejge-7803	111	15	”	"	PUNCT
ejge-7803	111	16	used	use	VERB
ejge-7803	111	17	by	by	ADP
ejge-7803	111	18	the	the	DET
ejge-7803	111	19	directive	directive	NOUN
ejge-7803	111	20	.	.	PUNCT
ejge-7803	112	1	in	in	ADP
ejge-7803	112	2	such	such	ADJ
ejge-7803	112	3	cases	case	NOUN
ejge-7803	112	4	,	,	PUNCT
ejge-7803	112	5	the	the	DET
ejge-7803	112	6	goods	good	NOUN
ejge-7803	112	7	are	be	AUX
ejge-7803	112	8	exempted	exempt	VERB
ejge-7803	112	9	across	across	ADP
ejge-7803	112	10	the	the	DET
ejge-7803	112	11	eu	eu	PROPN
ejge-7803	112	12	and	and	CCONJ
ejge-7803	112	13	there	there	PRON
ejge-7803	112	14	are	be	VERB
ejge-7803	112	15	no	no	DET
ejge-7803	112	16	doubts	doubt	NOUN
ejge-7803	112	17	about	about	ADP
ejge-7803	112	18	taxing	tax	VERB
ejge-7803	112	19	them	they	PRON
ejge-7803	112	20	.	.	PUNCT
ejge-7803	113	1	oppositely	oppositely	ADV
ejge-7803	113	2	,	,	PUNCT
ejge-7803	113	3	if	if	SCONJ
ejge-7803	113	4	the	the	DET
ejge-7803	113	5	wording	wording	NOUN
ejge-7803	113	6	of	of	ADP
ejge-7803	113	7	the	the	DET
ejge-7803	113	8	vat	vat	NOUN
ejge-7803	113	9	directive	directive	NOUN
ejge-7803	113	10	contains	contain	VERB
ejge-7803	113	11	“	"	PUNCT
ejge-7803	113	12	member	member	NOUN
ejge-7803	113	13	states	state	NOUN
ejge-7803	113	14	may	may	AUX
ejge-7803	113	15	exempt	exempt	VERB
ejge-7803	113	16	”	"	PUNCT
ejge-7803	113	17	,	,	PUNCT
ejge-7803	113	18	we	we	PRON
ejge-7803	113	19	concluded	conclude	VERB
ejge-7803	113	20	not	not	PART
ejge-7803	113	21	to	to	PART
ejge-7803	113	22	remove	remove	VERB
ejge-7803	113	23	the	the	DET
ejge-7803	113	24	goods	good	NOUN
ejge-7803	113	25	from	from	ADP
ejge-7803	113	26	the	the	DET
ejge-7803	113	27	statistics	statistic	NOUN
ejge-7803	113	28	.	.	PUNCT
ejge-7803	114	1	the	the	DET
ejge-7803	114	2	reason	reason	NOUN
ejge-7803	114	3	is	be	AUX
ejge-7803	114	4	that	that	SCONJ
ejge-7803	114	5	the	the	DET
ejge-7803	114	6	exemption	exemption	NOUN
ejge-7803	114	7	of	of	ADP
ejge-7803	114	8	such	such	ADJ
ejge-7803	114	9	goods	good	NOUN
ejge-7803	114	10	is	be	AUX
ejge-7803	114	11	voluntary	voluntary	ADJ
ejge-7803	114	12	,	,	PUNCT
ejge-7803	114	13	and	and	CCONJ
ejge-7803	114	14	not	not	PART
ejge-7803	114	15	all	all	DET
ejge-7803	114	16	states	state	NOUN
ejge-7803	114	17	apply	apply	VERB
ejge-7803	114	18	that	that	PRON
ejge-7803	114	19	.	.	PUNCT
ejge-7803	115	1	based	base	VERB
ejge-7803	115	2	on	on	ADP
ejge-7803	115	3	article	article	NOUN
ejge-7803	115	4	132	132	NUM
ejge-7803	115	5	of	of	ADP
ejge-7803	115	6	directive	directive	NOUN
ejge-7803	115	7	,	,	PUNCT
ejge-7803	115	8	activities	activity	NOUN
ejge-7803	115	9	in	in	ADP
ejge-7803	115	10	the	the	DET
ejge-7803	115	11	public	public	ADJ
ejge-7803	115	12	interest	interest	NOUN
ejge-7803	115	13	are	be	AUX
ejge-7803	115	14	exempted	exempt	VERB
ejge-7803	115	15	.	.	PUNCT
ejge-7803	116	1	these	these	DET
ejge-7803	116	2	activities	activity	NOUN
ejge-7803	116	3	include	include	VERB
ejge-7803	116	4	inter	inter	ADJ
ejge-7803	116	5	alia	alia	ADJ
ejge-7803	116	6	postal	postal	ADJ
ejge-7803	116	7	services	services	PROPN
ejge-7803	116	8	,	,	PUNCT
ejge-7803	116	9	hospital	hospital	NOUN
ejge-7803	116	10	and	and	CCONJ
ejge-7803	116	11	medical	medical	ADJ
ejge-7803	116	12	care	care	NOUN
ejge-7803	116	13	,	,	PUNCT
ejge-7803	116	14	services	service	NOUN
ejge-7803	116	15	of	of	ADP
ejge-7803	116	16	dental	dental	ADJ
ejge-7803	116	17	technicians	technician	NOUN
ejge-7803	116	18	,	,	PUNCT
ejge-7803	116	19	services	service	NOUN
ejge-7803	116	20	of	of	ADP
ejge-7803	116	21	young	young	ADJ
ejge-7803	116	22	people	people	NOUN
ejge-7803	116	23	’s	’s	PART
ejge-7803	116	24	education	education	NOUN
ejge-7803	116	25	or	or	CCONJ
ejge-7803	116	26	specific	specific	ADJ
ejge-7803	116	27	culture	culture	NOUN
ejge-7803	116	28	services	service	NOUN
ejge-7803	116	29	.	.	PUNCT
ejge-7803	117	1	further	far	ADV
ejge-7803	117	2	,	,	PUNCT
ejge-7803	117	3	article	article	NOUN
ejge-7803	117	4	136	136	NUM
ejge-7803	117	5	also	also	ADV
ejge-7803	117	6	exempts	exempt	VERB
ejge-7803	117	7	the	the	DET
ejge-7803	117	8	supply	supply	NOUN
ejge-7803	117	9	of	of	ADP
ejge-7803	117	10	goods	good	NOUN
ejge-7803	117	11	utilized	utilize	VERB
ejge-7803	117	12	solely	solely	ADV
ejge-7803	117	13	for	for	ADP
ejge-7803	117	14	all	all	DET
ejge-7803	117	15	exempted	exempt	VERB
ejge-7803	117	16	activities	activity	NOUN
ejge-7803	117	17	in	in	ADP
ejge-7803	117	18	the	the	DET
ejge-7803	117	19	article	article	NOUN
ejge-7803	117	20	132	132	NUM
ejge-7803	117	21	.	.	PUNCT
ejge-7803	118	1	in	in	ADP
ejge-7803	118	2	other	other	ADJ
ejge-7803	118	3	words	word	NOUN
ejge-7803	118	4	,	,	PUNCT
ejge-7803	118	5	member	member	NOUN
ejge-7803	118	6	states	state	NOUN
ejge-7803	118	7	are	be	AUX
ejge-7803	118	8	obliged	oblige	VERB
ejge-7803	118	9	to	to	PART
ejge-7803	118	10	exempt	exempt	VERB
ejge-7803	118	11	,	,	PUNCT
ejge-7803	118	12	for	for	ADP
ejge-7803	118	13	instance	instance	NOUN
ejge-7803	118	14	,	,	PUNCT
ejge-7803	118	15	medical	medical	ADJ
ejge-7803	118	16	supplies	supply	NOUN
ejge-7803	118	17	.	.	PUNCT
ejge-7803	119	1	other	other	ADJ
ejge-7803	119	2	exemptions	exemption	NOUN
ejge-7803	119	3	are	be	AUX
ejge-7803	119	4	provided	provide	VERB
ejge-7803	119	5	in	in	ADP
ejge-7803	119	6	article	article	NOUN
ejge-7803	119	7	148	148	NUM
ejge-7803	119	8	of	of	ADP
ejge-7803	119	9	directive	directive	NOUN
ejge-7803	119	10	,	,	PUNCT
ejge-7803	119	11	which	which	PRON
ejge-7803	119	12	focuses	focus	VERB
ejge-7803	119	13	on	on	ADP
ejge-7803	119	14	the	the	DET
ejge-7803	119	15	exemption	exemption	NOUN
ejge-7803	119	16	of	of	ADP
ejge-7803	119	17	international	international	ADJ
ejge-7803	119	18	transportation	transportation	NOUN
ejge-7803	119	19	.	.	PUNCT
ejge-7803	120	1	based	base	VERB
ejge-7803	120	2	on	on	ADP
ejge-7803	120	3	this	this	DET
ejge-7803	120	4	article	article	NOUN
ejge-7803	120	5	,	,	PUNCT
ejge-7803	120	6	the	the	DET
ejge-7803	120	7	supply	supply	NOUN
ejge-7803	120	8	of	of	ADP
ejge-7803	120	9	goods	good	NOUN
ejge-7803	120	10	for	for	ADP
ejge-7803	120	11	fueling	fueling	NOUN
ejge-7803	120	12	,	,	PUNCT
ejge-7803	120	13	reparation	reparation	NOUN
ejge-7803	120	14	,	,	PUNCT
ejge-7803	120	15	maintenance	maintenance	NOUN
ejge-7803	120	16	and	and	CCONJ
ejge-7803	120	17	provisioning	provisioning	NOUN
ejge-7803	120	18	of	of	ADP
ejge-7803	120	19	vessels	vessel	NOUN
ejge-7803	120	20	used	use	VERB
ejge-7803	120	21	for	for	ADP
ejge-7803	120	22	selected	select	VERB
ejge-7803	120	23	purposes	purpose	NOUN
ejge-7803	120	24	is	be	AUX
ejge-7803	120	25	exempted	exempt	VERB
ejge-7803	120	26	as	as	ADP
ejge-7803	120	27	the	the	DET
ejge-7803	120	28	activities	activity	NOUN
ejge-7803	120	29	itself	itself	PRON
ejge-7803	120	30	.	.	PUNCT
ejge-7803	121	1	the	the	DET
ejge-7803	121	2	exemption	exemption	NOUN
ejge-7803	121	3	is	be	AUX
ejge-7803	121	4	applicable	applicable	ADJ
ejge-7803	121	5	by	by	ADP
ejge-7803	121	6	analogy	analogy	NOUN
ejge-7803	121	7	for	for	ADP
ejge-7803	121	8	the	the	DET
ejge-7803	121	9	supply	supply	NOUN
ejge-7803	121	10	of	of	ADP
ejge-7803	121	11	aircrafts	aircraft	NOUN
ejge-7803	121	12	,	,	PUNCT
ejge-7803	121	13	goods	good	NOUN
ejge-7803	121	14	for	for	ADP
ejge-7803	121	15	its	its	PRON
ejge-7803	121	16	maintenance	maintenance	NOUN
ejge-7803	121	17	or	or	CCONJ
ejge-7803	121	18	their	their	PRON
ejge-7803	121	19	reparation	reparation	NOUN
ejge-7803	121	20	.	.	PUNCT
ejge-7803	122	1	we	we	PRON
ejge-7803	122	2	utilized	utilize	VERB
ejge-7803	122	3	two	two	NUM
ejge-7803	122	4	types	type	NOUN
ejge-7803	122	5	of	of	ADP
ejge-7803	122	6	nomenclature	nomenclature	NOUN
ejge-7803	122	7	to	to	PART
ejge-7803	122	8	distinguish	distinguish	VERB
ejge-7803	122	9	between	between	ADP
ejge-7803	122	10	taxed	tax	VERB
ejge-7803	122	11	and	and	CCONJ
ejge-7803	122	12	non	non	ADJ
ejge-7803	122	13	-	-	ADJ
ejge-7803	122	14	taxed	tax	VERB
ejge-7803	122	15	supplies	supply	NOUN
ejge-7803	122	16	.	.	PUNCT
ejge-7803	123	1	firstly	firstly	ADV
ejge-7803	123	2	,	,	PUNCT
ejge-7803	123	3	the	the	DET
ejge-7803	123	4	classification	classification	NOUN
ejge-7803	123	5	of	of	ADP
ejge-7803	123	6	products	product	NOUN
ejge-7803	123	7	by	by	ADP
ejge-7803	123	8	activity	activity	NOUN
ejge-7803	123	9	(	(	PUNCT
ejge-7803	123	10	cpa	cpa	NOUN
ejge-7803	123	11	)	)	PUNCT
ejge-7803	123	12	nomenclature	nomenclature	NOUN
ejge-7803	123	13	divides	divide	VERB
ejge-7803	123	14	supplies	supply	NOUN
ejge-7803	123	15	according	accord	VERB
ejge-7803	123	16	to	to	ADP
ejge-7803	123	17	nace2	nace2	NOUN
ejge-7803	123	18	activity	activity	NOUN
ejge-7803	123	19	,	,	PUNCT
ejge-7803	123	20	so	so	SCONJ
ejge-7803	123	21	one	one	PRON
ejge-7803	123	22	might	might	AUX
ejge-7803	123	23	distinguish	distinguish	VERB
ejge-7803	123	24	supplies	supply	NOUN
ejge-7803	123	25	of	of	ADP
ejge-7803	123	26	medical	medical	ADJ
ejge-7803	123	27	care	care	NOUN
ejge-7803	123	28	products	product	NOUN
ejge-7803	123	29	for	for	ADP
ejge-7803	123	30	health	health	NOUN
ejge-7803	123	31	care	care	NOUN
ejge-7803	123	32	from	from	ADP
ejge-7803	123	33	supplies	supply	NOUN
ejge-7803	123	34	of	of	ADP
ejge-7803	123	35	medical	medical	ADJ
ejge-7803	123	36	care	care	NOUN
ejge-7803	123	37	for	for	ADP
ejge-7803	123	38	wholesale	wholesale	NOUN
ejge-7803	123	39	.	.	PUNCT
ejge-7803	124	1	secondly	secondly	ADV
ejge-7803	124	2	,	,	PUNCT
ejge-7803	124	3	the	the	DET
ejge-7803	124	4	standard	standard	ADJ
ejge-7803	124	5	international	international	ADJ
ejge-7803	124	6	trade	trade	NOUN
ejge-7803	124	7	classification	classification	NOUN
ejge-7803	124	8	(	(	PUNCT
ejge-7803	124	9	sitc	sitc	NOUN
ejge-7803	124	10	)	)	PUNCT
ejge-7803	124	11	nomenclature	nomenclature	NOUN
ejge-7803	124	12	was	be	AUX
ejge-7803	124	13	employed	employ	VERB
ejge-7803	124	14	to	to	PART
ejge-7803	124	15	search	search	VERB
ejge-7803	124	16	for	for	ADP
ejge-7803	124	17	supplies	supply	NOUN
ejge-7803	124	18	on	on	ADP
ejge-7803	124	19	the	the	DET
ejge-7803	124	20	lower	low	ADJ
ejge-7803	124	21	levels	level	NOUN
ejge-7803	124	22	of	of	ADP
ejge-7803	124	23	codes	code	NOUN
ejge-7803	124	24	.	.	PUNCT
ejge-7803	125	1	both	both	DET
ejge-7803	125	2	types	type	NOUN
ejge-7803	125	3	of	of	ADP
ejge-7803	125	4	nomenclature	nomenclature	NOUN
ejge-7803	125	5	show	show	VERB
ejge-7803	125	6	the	the	DET
ejge-7803	125	7	data	datum	NOUN
ejge-7803	125	8	on	on	ADP
ejge-7803	125	9	a	a	DET
ejge-7803	125	10	monthly	monthly	ADJ
ejge-7803	125	11	basis	basis	NOUN
ejge-7803	125	12	in	in	ADP
ejge-7803	125	13	eur	eur	NOUN
ejge-7803	125	14	currency	currency	NOUN
ejge-7803	125	15	.	.	PUNCT
ejge-7803	126	1	for	for	ADP
ejge-7803	126	2	the	the	DET
ejge-7803	126	3	reason	reason	NOUN
ejge-7803	126	4	of	of	ADP
ejge-7803	126	5	clarity	clarity	NOUN
ejge-7803	126	6	,	,	PUNCT
ejge-7803	126	7	we	we	PRON
ejge-7803	126	8	summarized	summarize	VERB
ejge-7803	126	9	outputs	output	NOUN
ejge-7803	126	10	on	on	ADP
ejge-7803	126	11	an	an	DET
ejge-7803	126	12	annual	annual	ADJ
ejge-7803	126	13	basis	basis	NOUN
ejge-7803	126	14	.	.	PUNCT
ejge-7803	127	1	3.2	3.2	NUM
ejge-7803	127	2	administration	administration	NOUN
ejge-7803	127	3	costs	cost	VERB
ejge-7803	127	4	the	the	DET
ejge-7803	127	5	difference	difference	NOUN
ejge-7803	127	6	in	in	ADP
ejge-7803	127	7	administration	administration	NOUN
ejge-7803	127	8	costs	cost	NOUN
ejge-7803	127	9	caused	cause	VERB
ejge-7803	127	10	by	by	ADP
ejge-7803	127	11	the	the	DET
ejge-7803	127	12	definitive	definitive	ADJ
ejge-7803	127	13	vat	vat	NOUN
ejge-7803	127	14	system	system	NOUN
ejge-7803	127	15	can	can	AUX
ejge-7803	127	16	be	be	AUX
ejge-7803	127	17	quantified	quantify	VERB
ejge-7803	127	18	by	by	ADP
ejge-7803	127	19	cost	cost	NOUN
ejge-7803	127	20	of	of	ADP
ejge-7803	127	21	collection	collection	NOUN
ejge-7803	127	22	indicator	indicator	NOUN
ejge-7803	127	23	.	.	PUNCT
ejge-7803	128	1	the	the	DET
ejge-7803	128	2	cost	cost	NOUN
ejge-7803	128	3	of	of	ADP
ejge-7803	128	4	tax	tax	NOUN
ejge-7803	128	5	collection	collection	NOUN
ejge-7803	128	6	is	be	AUX
ejge-7803	128	7	annually	annually	ADV
ejge-7803	128	8	calculated	calculate	VERB
ejge-7803	128	9	and	and	CCONJ
ejge-7803	128	10	reported	report	VERB
ejge-7803	128	11	by	by	ADP
ejge-7803	128	12	oecd	oecd	PROPN
ejge-7803	128	13	(	(	PUNCT
ejge-7803	128	14	2020	2020	NUM
ejge-7803	128	15	)	)	PUNCT
ejge-7803	128	16	and	and	CCONJ
ejge-7803	128	17	represents	represent	VERB
ejge-7803	128	18	the	the	DET
ejge-7803	128	19	value	value	NOUN
ejge-7803	128	20	of	of	ADP
ejge-7803	128	21	administration	administration	NOUN
ejge-7803	128	22	costs	cost	NOUN
ejge-7803	128	23	incurred	incur	VERB
ejge-7803	128	24	by	by	ADP
ejge-7803	128	25	the	the	DET
ejge-7803	128	26	financial	financial	ADJ
ejge-7803	128	27	authorities	authority	NOUN
ejge-7803	128	28	per	per	ADP
ejge-7803	128	29	one	one	NUM
ejge-7803	128	30	unit	unit	NOUN
ejge-7803	128	31	of	of	ADP
ejge-7803	128	32	tax	tax	NOUN
ejge-7803	128	33	revenue	revenue	NOUN
ejge-7803	128	34	(	(	PUNCT
ejge-7803	128	35	not	not	PART
ejge-7803	128	36	only	only	ADV
ejge-7803	128	37	vat	vat	NOUN
ejge-7803	128	38	but	but	CCONJ
ejge-7803	128	39	all	all	DET
ejge-7803	128	40	taxes	taxis	NOUN
ejge-7803	128	41	)	)	PUNCT
ejge-7803	128	42	.	.	PUNCT
ejge-7803	129	1	the	the	DET
ejge-7803	129	2	indicator	indicator	NOUN
ejge-7803	129	3	is	be	AUX
ejge-7803	129	4	calculated	calculate	VERB
ejge-7803	129	5	as	as	ADP
ejge-7803	129	6	the	the	DET
ejge-7803	129	7	ratio	ratio	NOUN
ejge-7803	129	8	of	of	ADP
ejge-7803	129	9	annual	annual	ADJ
ejge-7803	129	10	costs	cost	NOUN
ejge-7803	129	11	of	of	ADP
ejge-7803	129	12	tax	tax	NOUN
ejge-7803	129	13	administration	administration	NOUN
ejge-7803	129	14	to	to	ADP
ejge-7803	129	15	net	net	ADJ
ejge-7803	129	16	tax	tax	NOUN
ejge-7803	129	17	revenues	revenue	NOUN
ejge-7803	129	18	collected	collect	VERB
ejge-7803	129	19	during	during	ADP
ejge-7803	129	20	the	the	DET
ejge-7803	129	21	respective	respective	ADJ
ejge-7803	129	22	year	year	NOUN
ejge-7803	129	23	as	as	SCONJ
ejge-7803	129	24	follows	follow	VERB
ejge-7803	129	25	.	.	PUNCT
ejge-7803	130	1	𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇	𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇	PROPN
ejge-7803	130	2	𝑐𝑐𝑇𝑇𝑠𝑠𝑇𝑇𝑠𝑠	𝑐𝑐𝑇𝑇𝑠𝑠𝑇𝑇𝑠𝑠	PUNCT
ejge-7803	131	1	𝑇𝑇𝑜𝑜	𝑇𝑇𝑜𝑜	PROPN
ejge-7803	131	2	𝑇𝑇𝑇𝑇𝑡𝑡	𝑇𝑇𝑇𝑇𝑡𝑡	ADJ
ejge-7803	131	3	𝑇𝑇𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑠𝑠𝑇𝑇𝑎𝑎𝑇𝑇𝑇𝑇𝑎𝑎𝑇𝑇𝑎𝑎	𝑇𝑇𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑎𝑠𝑠𝑇𝑇𝑎𝑎𝑇𝑇𝑇𝑇𝑎𝑎𝑇𝑇𝑎𝑎	PRON
ejge-7803	131	4	𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇	𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇	NOUN
ejge-7803	131	5	𝑇𝑇𝑇𝑇𝑡𝑡	𝑇𝑇𝑇𝑇𝑡𝑡	PROPN
ejge-7803	131	6	𝑎𝑎𝑟𝑟𝑟𝑟𝑟𝑟𝑎𝑎𝑟𝑟𝑟𝑟𝑠𝑠−𝑉𝑉𝑉𝑉𝑇𝑇	𝑎𝑎𝑟𝑟𝑟𝑟𝑟𝑟𝑎𝑎𝑟𝑟𝑟𝑟𝑠𝑠−𝑉𝑉𝑉𝑉𝑇𝑇	NOUN
ejge-7803	131	7	𝑇𝑇𝑎𝑎	𝑇𝑇𝑎𝑎	PROPN
ejge-7803	131	8	𝑎𝑎𝑎𝑎𝑖𝑖𝑇𝑇𝑎𝑎𝑇𝑇	𝑎𝑎𝑎𝑎𝑖𝑖𝑇𝑇𝑎𝑎𝑇𝑇	PUNCT
ejge-7803	132	1	[	[	X
ejge-7803	132	2	1	1	NUM
ejge-7803	132	3	]	]	X
ejge-7803	132	4	equation	equation	NOUN
ejge-7803	132	5	[	[	X
ejge-7803	132	6	1	1	X
ejge-7803	132	7	]	]	PUNCT
ejge-7803	132	8	includes	include	VERB
ejge-7803	132	9	values	value	NOUN
ejge-7803	132	10	in	in	ADP
ejge-7803	132	11	national	national	ADJ
ejge-7803	132	12	currencies	currency	NOUN
ejge-7803	132	13	.	.	PUNCT
ejge-7803	133	1	to	to	PART
ejge-7803	133	2	improve	improve	VERB
ejge-7803	133	3	the	the	DET
ejge-7803	133	4	comparability	comparability	NOUN
ejge-7803	133	5	of	of	ADP
ejge-7803	133	6	results	result	NOUN
ejge-7803	133	7	,	,	PUNCT
ejge-7803	133	8	vat	vat	NOUN
ejge-7803	133	9	on	on	ADP
ejge-7803	133	10	imports	import	NOUN
ejge-7803	133	11	is	be	AUX
ejge-7803	133	12	subtracted	subtract	VERB
ejge-7803	133	13	from	from	ADP
ejge-7803	133	14	total	total	ADJ
ejge-7803	133	15	tax	tax	NOUN
ejge-7803	133	16	revenues	revenue	NOUN
ejge-7803	133	17	in	in	ADP
ejge-7803	133	18	the	the	DET
ejge-7803	133	19	denominator	denominator	NOUN
ejge-7803	133	20	.	.	PUNCT
ejge-7803	134	1	further	far	ADV
ejge-7803	134	2	,	,	PUNCT
ejge-7803	134	3	oecd	oecd	PROPN
ejge-7803	134	4	(	(	PUNCT
ejge-7803	134	5	2020	2020	NUM
ejge-7803	134	6	)	)	PUNCT
ejge-7803	134	7	2	2	NUM
ejge-7803	134	8	nomenclature	nomenclature	NOUN
ejge-7803	134	9	générale	générale	X
ejge-7803	134	10	des	des	X
ejge-7803	134	11	activités	activités	PROPN
ejge-7803	134	12	économiques	économiques	PROPN
ejge-7803	134	13	dans	dans	PROPN
ejge-7803	134	14	les	les	PROPN
ejge-7803	134	15	communautés	communautés	PROPN
ejge-7803	134	16	européennes	européenne	NOUN
ejge-7803	134	17	zídková	zídková	NOUN
ejge-7803	134	18	and	and	CCONJ
ejge-7803	134	19	balíková	balíková	PROPN
ejge-7803	134	20	/	/	SYM
ejge-7803	134	21	european	european	PROPN
ejge-7803	134	22	journal	journal	PROPN
ejge-7803	134	23	of	of	ADP
ejge-7803	134	24	government	government	NOUN
ejge-7803	134	25	and	and	CCONJ
ejge-7803	134	26	economics	economic	NOUN
ejge-7803	134	27	10(2	10(2	NUM
ejge-7803	134	28	)	)	PUNCT
ejge-7803	134	29	,	,	PUNCT
ejge-7803	134	30	december	december	PROPN
ejge-7803	134	31	2021	2021	NUM
ejge-7803	134	32	,	,	PUNCT
ejge-7803	134	33	146	146	NUM
ejge-7803	134	34	-	-	SYM
ejge-7803	134	35	166	166	NUM
ejge-7803	134	36	152	152	NUM
ejge-7803	134	37	multiplies	multiplie	NOUN
ejge-7803	134	38	the	the	DET
ejge-7803	134	39	fraction	fraction	NOUN
ejge-7803	134	40	by	by	ADP
ejge-7803	134	41	100	100	NUM
ejge-7803	134	42	.	.	PUNCT
ejge-7803	135	1	for	for	ADP
ejge-7803	135	2	the	the	DET
ejge-7803	135	3	purposes	purpose	NOUN
ejge-7803	135	4	of	of	ADP
ejge-7803	135	5	our	our	PRON
ejge-7803	135	6	analysis	analysis	NOUN
ejge-7803	135	7	,	,	PUNCT
ejge-7803	135	8	multiplication	multiplication	NOUN
ejge-7803	135	9	by	by	ADP
ejge-7803	135	10	100	100	NUM
ejge-7803	135	11	is	be	AUX
ejge-7803	135	12	not	not	PART
ejge-7803	135	13	done	do	VERB
ejge-7803	135	14	so	so	SCONJ
ejge-7803	135	15	that	that	SCONJ
ejge-7803	135	16	the	the	DET
ejge-7803	135	17	result	result	NOUN
ejge-7803	135	18	represents	represent	VERB
ejge-7803	135	19	collection	collection	NOUN
ejge-7803	135	20	costs	cost	NOUN
ejge-7803	135	21	per	per	ADP
ejge-7803	135	22	one	one	NUM
ejge-7803	135	23	currency	currency	NOUN
ejge-7803	135	24	unit	unit	NOUN
ejge-7803	135	25	of	of	ADP
ejge-7803	135	26	revenue	revenue	NOUN
ejge-7803	135	27	.	.	PUNCT
ejge-7803	136	1	collection	collection	NOUN
ejge-7803	136	2	costs	cost	NOUN
ejge-7803	136	3	of	of	ADP
ejge-7803	136	4	tax	tax	NOUN
ejge-7803	136	5	administration	administration	NOUN
ejge-7803	136	6	can	can	AUX
ejge-7803	136	7	be	be	AUX
ejge-7803	136	8	useful	useful	ADJ
ejge-7803	136	9	for	for	ADP
ejge-7803	136	10	prediction	prediction	NOUN
ejge-7803	136	11	of	of	ADP
ejge-7803	136	12	additional	additional	ADJ
ejge-7803	136	13	administration	administration	NOUN
ejge-7803	136	14	costs	cost	NOUN
ejge-7803	136	15	incurred	incur	VERB
ejge-7803	136	16	in	in	ADP
ejge-7803	136	17	the	the	DET
ejge-7803	136	18	definitive	definitive	ADJ
ejge-7803	136	19	vat	vat	NOUN
ejge-7803	136	20	system	system	NOUN
ejge-7803	136	21	.	.	PUNCT
ejge-7803	137	1	each	each	DET
ejge-7803	137	2	state	state	NOUN
ejge-7803	137	3	’s	’s	PART
ejge-7803	137	4	additional	additional	ADJ
ejge-7803	137	5	costs	cost	NOUN
ejge-7803	137	6	can	can	AUX
ejge-7803	137	7	be	be	AUX
ejge-7803	137	8	calculated	calculate	VERB
ejge-7803	137	9	as	as	ADP
ejge-7803	137	10	the	the	DET
ejge-7803	137	11	collection	collection	NOUN
ejge-7803	137	12	tax	tax	NOUN
ejge-7803	137	13	administration	administration	NOUN
ejge-7803	137	14	costs	cost	NOUN
ejge-7803	137	15	of	of	ADP
ejge-7803	137	16	each	each	DET
ejge-7803	137	17	state	state	NOUN
ejge-7803	137	18	multiplied	multiply	VERB
ejge-7803	137	19	by	by	ADP
ejge-7803	137	20	the	the	DET
ejge-7803	137	21	expected	expect	VERB
ejge-7803	137	22	amount	amount	NOUN
ejge-7803	137	23	of	of	ADP
ejge-7803	137	24	additional	additional	ADJ
ejge-7803	137	25	vat	vat	NOUN
ejge-7803	137	26	collected	collect	VERB
ejge-7803	137	27	by	by	ADP
ejge-7803	137	28	this	this	DET
ejge-7803	137	29	member	member	NOUN
ejge-7803	137	30	state	state	NOUN
ejge-7803	137	31	for	for	ADP
ejge-7803	137	32	another	another	DET
ejge-7803	137	33	member	member	NOUN
ejge-7803	137	34	states	state	NOUN
ejge-7803	137	35	.	.	PUNCT
ejge-7803	138	1	we	we	PRON
ejge-7803	138	2	calculate	calculate	VERB
ejge-7803	138	3	the	the	DET
ejge-7803	138	4	difference	difference	NOUN
ejge-7803	138	5	in	in	ADP
ejge-7803	138	6	the	the	DET
ejge-7803	138	7	tax	tax	NOUN
ejge-7803	138	8	administration	administration	NOUN
ejge-7803	138	9	costs	cost	VERB
ejge-7803	138	10	from	from	ADP
ejge-7803	138	11	the	the	DET
ejge-7803	138	12	amount	amount	NOUN
ejge-7803	138	13	of	of	ADP
ejge-7803	138	14	intracommunity	intracommunity	NOUN
ejge-7803	138	15	supplies	supply	NOUN
ejge-7803	138	16	exceeding	exceed	VERB
ejge-7803	138	17	intracommunity	intracommunity	NOUN
ejge-7803	138	18	acquisitions	acquisition	NOUN
ejge-7803	138	19	,	,	PUNCT
ejge-7803	138	20	as	as	SCONJ
ejge-7803	138	21	explained	explain	VERB
ejge-7803	138	22	earlier	early	ADV
ejge-7803	138	23	.	.	PUNCT
ejge-7803	139	1	the	the	DET
ejge-7803	139	2	reason	reason	NOUN
ejge-7803	139	3	is	be	AUX
ejge-7803	139	4	that	that	SCONJ
ejge-7803	139	5	under	under	ADP
ejge-7803	139	6	the	the	DET
ejge-7803	139	7	current	current	ADJ
ejge-7803	139	8	system	system	NOUN
ejge-7803	139	9	,	,	PUNCT
ejge-7803	139	10	each	each	DET
ejge-7803	139	11	state	state	NOUN
ejge-7803	139	12	collects	collect	VERB
ejge-7803	139	13	the	the	DET
ejge-7803	139	14	vat	vat	NOUN
ejge-7803	139	15	from	from	ADP
ejge-7803	139	16	the	the	DET
ejge-7803	139	17	intra	intra	ADJ
ejge-7803	139	18	-	-	ADJ
ejge-7803	139	19	community	community	NOUN
ejge-7803	139	20	acquisitions	acquisition	NOUN
ejge-7803	139	21	and	and	CCONJ
ejge-7803	139	22	not	not	PART
ejge-7803	139	23	from	from	ADP
ejge-7803	139	24	the	the	DET
ejge-7803	139	25	intracommunity	intracommunity	NOUN
ejge-7803	139	26	supplies	supply	NOUN
ejge-7803	139	27	but	but	CCONJ
ejge-7803	139	28	in	in	ADP
ejge-7803	139	29	the	the	DET
ejge-7803	139	30	definitive	definitive	ADJ
ejge-7803	139	31	system	system	NOUN
ejge-7803	139	32	,	,	PUNCT
ejge-7803	139	33	it	it	PRON
ejge-7803	139	34	will	will	AUX
ejge-7803	139	35	be	be	AUX
ejge-7803	139	36	exactly	exactly	ADV
ejge-7803	139	37	the	the	DET
ejge-7803	139	38	opposite	opposite	NOUN
ejge-7803	139	39	.	.	PUNCT
ejge-7803	140	1	to	to	PART
ejge-7803	140	2	quantify	quantify	VERB
ejge-7803	140	3	the	the	DET
ejge-7803	140	4	change	change	NOUN
ejge-7803	140	5	in	in	ADP
ejge-7803	140	6	administration	administration	NOUN
ejge-7803	140	7	costs	cost	NOUN
ejge-7803	140	8	,	,	PUNCT
ejge-7803	140	9	we	we	PRON
ejge-7803	140	10	multiply	multiply	VERB
ejge-7803	140	11	the	the	DET
ejge-7803	140	12	balance	balance	NOUN
ejge-7803	140	13	of	of	ADP
ejge-7803	140	14	intra	intra	ADJ
ejge-7803	140	15	-	-	ADJ
ejge-7803	140	16	community	community	NOUN
ejge-7803	140	17	supplies	supply	NOUN
ejge-7803	140	18	and	and	CCONJ
ejge-7803	140	19	acquisitions	acquisition	NOUN
ejge-7803	140	20	of	of	ADP
ejge-7803	140	21	each	each	DET
ejge-7803	140	22	state	state	NOUN
ejge-7803	140	23	by	by	ADP
ejge-7803	140	24	the	the	DET
ejge-7803	140	25	average	average	ADJ
ejge-7803	140	26	vat	vat	NOUN
ejge-7803	140	27	rate	rate	NOUN
ejge-7803	140	28	in	in	ADP
ejge-7803	140	29	eu	eu	PROPN
ejge-7803	140	30	(	(	PUNCT
ejge-7803	140	31	used	use	VERB
ejge-7803	140	32	for	for	ADP
ejge-7803	140	33	simplification	simplification	NOUN
ejge-7803	140	34	as	as	SCONJ
ejge-7803	140	35	explained	explain	VERB
ejge-7803	140	36	in	in	ADP
ejge-7803	140	37	next	next	ADJ
ejge-7803	140	38	section	section	NOUN
ejge-7803	140	39	)	)	PUNCT
ejge-7803	140	40	.	.	PUNCT
ejge-7803	141	1	thus	thus	ADV
ejge-7803	141	2	,	,	PUNCT
ejge-7803	141	3	we	we	PRON
ejge-7803	141	4	get	get	VERB
ejge-7803	141	5	the	the	DET
ejge-7803	141	6	amount	amount	NOUN
ejge-7803	141	7	of	of	ADP
ejge-7803	141	8	vat	vat	NOUN
ejge-7803	141	9	to	to	PART
ejge-7803	141	10	be	be	AUX
ejge-7803	141	11	collected	collect	VERB
ejge-7803	141	12	in	in	ADP
ejge-7803	141	13	addition	addition	NOUN
ejge-7803	141	14	to	to	ADP
ejge-7803	141	15	what	what	PRON
ejge-7803	141	16	was	be	AUX
ejge-7803	141	17	collected	collect	VERB
ejge-7803	141	18	in	in	ADP
ejge-7803	141	19	the	the	DET
ejge-7803	141	20	current	current	ADJ
ejge-7803	141	21	system	system	NOUN
ejge-7803	141	22	.	.	PUNCT
ejge-7803	142	1	these	these	DET
ejge-7803	142	2	amounts	amount	NOUN
ejge-7803	142	3	are	be	AUX
ejge-7803	142	4	then	then	ADV
ejge-7803	142	5	multiplied	multiply	VERB
ejge-7803	142	6	by	by	ADP
ejge-7803	142	7	the	the	DET
ejge-7803	142	8	tax	tax	NOUN
ejge-7803	142	9	administration	administration	NOUN
ejge-7803	142	10	collection	collection	NOUN
ejge-7803	142	11	costs	cost	NOUN
ejge-7803	142	12	of	of	ADP
ejge-7803	142	13	each	each	DET
ejge-7803	142	14	state	state	NOUN
ejge-7803	142	15	.	.	PUNCT
ejge-7803	143	1	even	even	ADV
ejge-7803	143	2	though	though	SCONJ
ejge-7803	143	3	such	such	ADJ
ejge-7803	143	4	method	method	NOUN
ejge-7803	143	5	of	of	ADP
ejge-7803	143	6	quantification	quantification	NOUN
ejge-7803	143	7	is	be	AUX
ejge-7803	143	8	not	not	PART
ejge-7803	143	9	perfectly	perfectly	ADV
ejge-7803	143	10	accurate	accurate	ADJ
ejge-7803	143	11	,	,	PUNCT
ejge-7803	143	12	it	it	PRON
ejge-7803	143	13	helps	help	VERB
ejge-7803	143	14	to	to	PART
ejge-7803	143	15	demonstrate	demonstrate	VERB
ejge-7803	143	16	the	the	DET
ejge-7803	143	17	effect	effect	NOUN
ejge-7803	143	18	of	of	ADP
ejge-7803	143	19	the	the	DET
ejge-7803	143	20	definitive	definitive	ADJ
ejge-7803	143	21	vat	vat	NOUN
ejge-7803	143	22	system	system	NOUN
ejge-7803	143	23	’s	’s	PART
ejge-7803	143	24	implementation	implementation	NOUN
ejge-7803	143	25	.	.	PUNCT
ejge-7803	144	1	the	the	DET
ejge-7803	144	2	inaccuracy	inaccuracy	NOUN
ejge-7803	144	3	is	be	AUX
ejge-7803	144	4	caused	cause	VERB
ejge-7803	144	5	by	by	ADP
ejge-7803	144	6	several	several	ADJ
ejge-7803	144	7	factors	factor	NOUN
ejge-7803	144	8	.	.	PUNCT
ejge-7803	145	1	firstly	firstly	ADV
ejge-7803	145	2	,	,	PUNCT
ejge-7803	145	3	we	we	PRON
ejge-7803	145	4	build	build	VERB
ejge-7803	145	5	the	the	DET
ejge-7803	145	6	calculation	calculation	NOUN
ejge-7803	145	7	on	on	ADP
ejge-7803	145	8	data	datum	NOUN
ejge-7803	145	9	of	of	ADP
ejge-7803	145	10	the	the	DET
ejge-7803	145	11	current	current	ADJ
ejge-7803	145	12	system	system	NOUN
ejge-7803	145	13	where	where	SCONJ
ejge-7803	145	14	no	no	DET
ejge-7803	145	15	payments	payment	NOUN
ejge-7803	145	16	between	between	ADP
ejge-7803	145	17	tax	tax	NOUN
ejge-7803	145	18	administrators	administrator	NOUN
ejge-7803	145	19	take	take	VERB
ejge-7803	145	20	place	place	NOUN
ejge-7803	145	21	(	(	PUNCT
ejge-7803	145	22	except	except	SCONJ
ejge-7803	145	23	of	of	ADP
ejge-7803	145	24	vat	vat	NOUN
ejge-7803	145	25	collected	collect	VERB
ejge-7803	145	26	from	from	ADP
ejge-7803	145	27	electronic	electronic	ADJ
ejge-7803	145	28	,	,	PUNCT
ejge-7803	145	29	telecommunication	telecommunication	NOUN
ejge-7803	145	30	and	and	CCONJ
ejge-7803	145	31	broadcast	broadcast	NOUN
ejge-7803	145	32	services	service	NOUN
ejge-7803	145	33	)	)	PUNCT
ejge-7803	145	34	.	.	PUNCT
ejge-7803	146	1	the	the	DET
ejge-7803	146	2	process	process	NOUN
ejge-7803	146	3	of	of	ADP
ejge-7803	146	4	payments	payment	NOUN
ejge-7803	146	5	might	might	AUX
ejge-7803	146	6	cause	cause	VERB
ejge-7803	146	7	other	other	ADJ
ejge-7803	146	8	additional	additional	ADJ
ejge-7803	146	9	costs	cost	NOUN
ejge-7803	146	10	that	that	PRON
ejge-7803	146	11	we	we	PRON
ejge-7803	146	12	are	be	AUX
ejge-7803	146	13	not	not	PART
ejge-7803	146	14	able	able	ADJ
ejge-7803	146	15	to	to	PART
ejge-7803	146	16	predict	predict	VERB
ejge-7803	146	17	.	.	PUNCT
ejge-7803	147	1	secondly	secondly	ADV
ejge-7803	147	2	,	,	PUNCT
ejge-7803	147	3	tax	tax	NOUN
ejge-7803	147	4	administration	administration	NOUN
ejge-7803	147	5	costs	cost	NOUN
ejge-7803	147	6	reported	report	VERB
ejge-7803	147	7	by	by	ADP
ejge-7803	147	8	oecd	oecd	PROPN
ejge-7803	147	9	(	(	PUNCT
ejge-7803	147	10	2020	2020	NUM
ejge-7803	147	11	)	)	PUNCT
ejge-7803	147	12	are	be	AUX
ejge-7803	147	13	calculated	calculate	VERB
ejge-7803	147	14	per	per	ADP
ejge-7803	147	15	unit	unit	NOUN
ejge-7803	147	16	of	of	ADP
ejge-7803	147	17	overall	overall	ADJ
ejge-7803	147	18	tax	tax	NOUN
ejge-7803	147	19	revenue	revenue	NOUN
ejge-7803	147	20	and	and	CCONJ
ejge-7803	147	21	not	not	PART
ejge-7803	147	22	only	only	ADV
ejge-7803	147	23	vat	vat	NOUN
ejge-7803	147	24	revenue	revenue	NOUN
ejge-7803	147	25	.	.	PUNCT
ejge-7803	148	1	however	however	ADV
ejge-7803	148	2	,	,	PUNCT
ejge-7803	148	3	due	due	ADP
ejge-7803	148	4	to	to	ADP
ejge-7803	148	5	the	the	DET
ejge-7803	148	6	lack	lack	NOUN
ejge-7803	148	7	of	of	ADP
ejge-7803	148	8	more	more	ADV
ejge-7803	148	9	precise	precise	ADJ
ejge-7803	148	10	data	datum	NOUN
ejge-7803	148	11	we	we	PRON
ejge-7803	148	12	use	use	VERB
ejge-7803	148	13	it	it	PRON
ejge-7803	148	14	for	for	ADP
ejge-7803	148	15	our	our	PRON
ejge-7803	148	16	calculation	calculation	NOUN
ejge-7803	148	17	as	as	ADP
ejge-7803	148	18	an	an	DET
ejge-7803	148	19	approximation	approximation	NOUN
ejge-7803	148	20	of	of	ADP
ejge-7803	148	21	the	the	DET
ejge-7803	148	22	costs	cost	NOUN
ejge-7803	148	23	of	of	ADP
ejge-7803	148	24	vat	vat	NOUN
ejge-7803	148	25	collection	collection	NOUN
ejge-7803	148	26	.	.	PUNCT
ejge-7803	149	1	furthermore	furthermore	ADV
ejge-7803	149	2	,	,	PUNCT
ejge-7803	149	3	vat	vat	NOUN
ejge-7803	149	4	collection	collection	NOUN
ejge-7803	149	5	costs	cost	NOUN
ejge-7803	149	6	are	be	AUX
ejge-7803	149	7	also	also	ADV
ejge-7803	149	8	influenced	influence	VERB
ejge-7803	149	9	by	by	ADP
ejge-7803	149	10	other	other	ADJ
ejge-7803	149	11	factors	factor	NOUN
ejge-7803	149	12	specific	specific	ADJ
ejge-7803	149	13	to	to	ADP
ejge-7803	149	14	vat	vat	NOUN
ejge-7803	149	15	and	and	CCONJ
ejge-7803	149	16	different	different	ADJ
ejge-7803	149	17	from	from	ADP
ejge-7803	149	18	other	other	ADJ
ejge-7803	149	19	types	type	NOUN
ejge-7803	149	20	of	of	ADP
ejge-7803	149	21	taxes	taxis	NOUN
ejge-7803	149	22	,	,	PUNCT
ejge-7803	149	23	as	as	ADP
ejge-7803	149	24	for	for	ADP
ejge-7803	149	25	example	example	NOUN
ejge-7803	149	26	the	the	DET
ejge-7803	149	27	average	average	ADJ
ejge-7803	149	28	length	length	NOUN
ejge-7803	149	29	of	of	ADP
ejge-7803	149	30	the	the	DET
ejge-7803	149	31	distribution	distribution	NOUN
ejge-7803	149	32	chain	chain	NOUN
ejge-7803	149	33	in	in	ADP
ejge-7803	149	34	the	the	DET
ejge-7803	149	35	economy	economy	NOUN
ejge-7803	149	36	or	or	CCONJ
ejge-7803	149	37	the	the	DET
ejge-7803	149	38	use	use	NOUN
ejge-7803	149	39	of	of	ADP
ejge-7803	149	40	a	a	DET
ejge-7803	149	41	local	local	ADJ
ejge-7803	149	42	reverse	reverse	NOUN
ejge-7803	149	43	-	-	PUNCT
ejge-7803	149	44	charge	charge	NOUN
ejge-7803	149	45	mechanism	mechanism	NOUN
ejge-7803	149	46	.	.	PUNCT
ejge-7803	150	1	3.3	3.3	NUM
ejge-7803	150	2	vat	vat	NOUN
ejge-7803	150	3	rates	rate	NOUN
ejge-7803	150	4	on	on	ADP
ejge-7803	150	5	cross	cross	ADJ
ejge-7803	150	6	-	-	ADJ
ejge-7803	150	7	border	border	ADJ
ejge-7803	150	8	transactions	transaction	NOUN
ejge-7803	150	9	to	to	PART
ejge-7803	150	10	calculate	calculate	VERB
ejge-7803	150	11	additional	additional	ADJ
ejge-7803	150	12	costs	cost	NOUN
ejge-7803	150	13	incurred	incur	VERB
ejge-7803	150	14	by	by	ADP
ejge-7803	150	15	definitive	definitive	ADJ
ejge-7803	150	16	system	system	NOUN
ejge-7803	150	17	,	,	PUNCT
ejge-7803	150	18	vat	vat	NOUN
ejge-7803	150	19	rate	rate	NOUN
ejge-7803	150	20	is	be	AUX
ejge-7803	150	21	highly	highly	ADV
ejge-7803	150	22	important	important	ADJ
ejge-7803	150	23	as	as	SCONJ
ejge-7803	150	24	it	it	PRON
ejge-7803	150	25	serves	serve	VERB
ejge-7803	150	26	for	for	ADP
ejge-7803	150	27	computation	computation	NOUN
ejge-7803	150	28	of	of	ADP
ejge-7803	150	29	additional	additional	ADJ
ejge-7803	150	30	payments	payment	NOUN
ejge-7803	150	31	collected	collect	VERB
ejge-7803	150	32	and	and	CCONJ
ejge-7803	150	33	distributed	distribute	VERB
ejge-7803	150	34	to	to	ADP
ejge-7803	150	35	other	other	ADJ
ejge-7803	150	36	member	member	NOUN
ejge-7803	150	37	states	state	NOUN
ejge-7803	150	38	.	.	PUNCT
ejge-7803	151	1	in	in	ADP
ejge-7803	151	2	our	our	PRON
ejge-7803	151	3	analysis	analysis	NOUN
ejge-7803	151	4	,	,	PUNCT
ejge-7803	151	5	we	we	PRON
ejge-7803	151	6	utilized	utilize	VERB
ejge-7803	151	7	the	the	DET
ejge-7803	151	8	arithmetic	arithmetic	ADJ
ejge-7803	151	9	average	average	NOUN
ejge-7803	151	10	of	of	ADP
ejge-7803	151	11	standard	standard	ADJ
ejge-7803	151	12	vat	vat	NOUN
ejge-7803	151	13	rates	rate	NOUN
ejge-7803	151	14	applied	apply	VERB
ejge-7803	151	15	in	in	ADP
ejge-7803	151	16	all	all	DET
ejge-7803	151	17	member	member	NOUN
ejge-7803	151	18	states	state	NOUN
ejge-7803	151	19	in	in	ADP
ejge-7803	151	20	2017	2017	NUM
ejge-7803	151	21	(	(	PUNCT
ejge-7803	151	22	european	european	PROPN
ejge-7803	151	23	commission	commission	PROPN
ejge-7803	151	24	,	,	PUNCT
ejge-7803	151	25	2020	2020	NUM
ejge-7803	151	26	)	)	PUNCT
ejge-7803	151	27	.	.	PUNCT
ejge-7803	152	1	rates	rate	NOUN
ejge-7803	152	2	from	from	ADP
ejge-7803	152	3	2017	2017	NUM
ejge-7803	152	4	were	be	AUX
ejge-7803	152	5	used	use	VERB
ejge-7803	152	6	to	to	PART
ejge-7803	152	7	correspond	correspond	VERB
ejge-7803	152	8	to	to	ADP
ejge-7803	152	9	other	other	ADJ
ejge-7803	152	10	data	datum	NOUN
ejge-7803	152	11	in	in	ADP
ejge-7803	152	12	the	the	DET
ejge-7803	152	13	analysis	analysis	NOUN
ejge-7803	152	14	that	that	PRON
ejge-7803	152	15	are	be	AUX
ejge-7803	152	16	last	last	ADJ
ejge-7803	152	17	available	available	ADJ
ejge-7803	152	18	in	in	ADP
ejge-7803	152	19	that	that	DET
ejge-7803	152	20	year	year	NOUN
ejge-7803	152	21	(	(	PUNCT
ejge-7803	152	22	but	but	CCONJ
ejge-7803	152	23	as	as	SCONJ
ejge-7803	152	24	table	table	NOUN
ejge-7803	152	25	1	1	NUM
ejge-7803	152	26	shows	show	NOUN
ejge-7803	152	27	,	,	PUNCT
ejge-7803	152	28	they	they	PRON
ejge-7803	152	29	have	have	AUX
ejge-7803	152	30	not	not	PART
ejge-7803	152	31	changed	change	VERB
ejge-7803	152	32	till	till	SCONJ
ejge-7803	152	33	2019	2019	NUM
ejge-7803	152	34	)	)	PUNCT
ejge-7803	152	35	.	.	PUNCT
ejge-7803	153	1	zídková	zídková	NOUN
ejge-7803	153	2	and	and	CCONJ
ejge-7803	153	3	balíková	balíková	PROPN
ejge-7803	153	4	/	/	SYM
ejge-7803	153	5	european	european	PROPN
ejge-7803	153	6	journal	journal	PROPN
ejge-7803	153	7	of	of	ADP
ejge-7803	153	8	government	government	NOUN
ejge-7803	153	9	and	and	CCONJ
ejge-7803	153	10	economics	economic	NOUN
ejge-7803	153	11	10(2	10(2	NUM
ejge-7803	153	12	)	)	PUNCT
ejge-7803	153	13	,	,	PUNCT
ejge-7803	153	14	december	december	PROPN
ejge-7803	153	15	2021	2021	NUM
ejge-7803	153	16	,	,	PUNCT
ejge-7803	153	17	146	146	NUM
ejge-7803	153	18	-	-	SYM
ejge-7803	153	19	166	166	NUM
ejge-7803	153	20	153	153	NUM
ejge-7803	153	21	table	table	NOUN
ejge-7803	153	22	1	1	NUM
ejge-7803	153	23	.	.	PUNCT
ejge-7803	153	24	standard	standard	ADJ
ejge-7803	153	25	vat	vat	NOUN
ejge-7803	153	26	rates	rate	NOUN
ejge-7803	153	27	(	(	PUNCT
ejge-7803	153	28	source	source	NOUN
ejge-7803	153	29	:	:	PUNCT
ejge-7803	153	30	european	european	PROPN
ejge-7803	153	31	commission	commission	PROPN
ejge-7803	153	32	,	,	PUNCT
ejge-7803	153	33	2020	2020	NUM
ejge-7803	153	34	)	)	PUNCT
ejge-7803	153	35	2017	2017	NUM
ejge-7803	153	36	2018	2018	NUM
ejge-7803	153	37	2019	2019	NUM
ejge-7803	153	38	belgium	belgium	NOUN
ejge-7803	153	39	21	21	NUM
ejge-7803	153	40	21	21	NUM
ejge-7803	153	41	21	21	NUM
ejge-7803	153	42	bulgaria	bulgaria	NOUN
ejge-7803	153	43	20	20	NUM
ejge-7803	153	44	20	20	NUM
ejge-7803	153	45	20	20	NUM
ejge-7803	153	46	czech	czech	PROPN
ejge-7803	153	47	republic	republic	NOUN
ejge-7803	153	48	21	21	NUM
ejge-7803	153	49	21	21	NUM
ejge-7803	153	50	21	21	NUM
ejge-7803	153	51	denmark	denmark	NOUN
ejge-7803	153	52	25	25	NUM
ejge-7803	153	53	25	25	NUM
ejge-7803	153	54	25	25	NUM
ejge-7803	153	55	estonia	estonia	PROPN
ejge-7803	153	56	20	20	NUM
ejge-7803	153	57	20	20	NUM
ejge-7803	153	58	20	20	NUM
ejge-7803	153	59	finland	finland	NOUN
ejge-7803	153	60	24	24	NUM
ejge-7803	153	61	24	24	NUM
ejge-7803	153	62	24	24	NUM
ejge-7803	153	63	france	france	PROPN
ejge-7803	153	64	20	20	NUM
ejge-7803	153	65	20	20	NUM
ejge-7803	153	66	20	20	NUM
ejge-7803	153	67	croatia	croatia	NOUN
ejge-7803	153	68	25	25	NUM
ejge-7803	153	69	25	25	NUM
ejge-7803	153	70	25	25	NUM
ejge-7803	153	71	ireland	ireland	NOUN
ejge-7803	153	72	23	23	NUM
ejge-7803	153	73	23	23	NUM
ejge-7803	153	74	23	23	NUM
ejge-7803	153	75	italy	italy	PROPN
ejge-7803	153	76	22	22	NUM
ejge-7803	153	77	22	22	NUM
ejge-7803	153	78	22	22	NUM
ejge-7803	153	79	cyprus	cyprus	PROPN
ejge-7803	153	80	19	19	NUM
ejge-7803	153	81	19	19	NUM
ejge-7803	153	82	19	19	NUM
ejge-7803	153	83	lithuania	lithuania	PROPN
ejge-7803	153	84	21	21	NUM
ejge-7803	153	85	21	21	NUM
ejge-7803	153	86	21	21	NUM
ejge-7803	153	87	latvia	latvia	PROPN
ejge-7803	153	88	21	21	NUM
ejge-7803	153	89	21	21	NUM
ejge-7803	153	90	21	21	NUM
ejge-7803	153	91	luxemburg	luxemburg	NOUN
ejge-7803	153	92	17	17	NUM
ejge-7803	153	93	17	17	NUM
ejge-7803	153	94	17	17	NUM
ejge-7803	153	95	hungary	hungary	NOUN
ejge-7803	153	96	27	27	NUM
ejge-7803	153	97	27	27	NUM
ejge-7803	153	98	27	27	NUM
ejge-7803	153	99	malta	malta	NOUN
ejge-7803	153	100	18	18	NUM
ejge-7803	153	101	18	18	NUM
ejge-7803	153	102	18	18	NUM
ejge-7803	153	103	germany	germany	NOUN
ejge-7803	153	104	19	19	NUM
ejge-7803	153	105	19	19	NUM
ejge-7803	153	106	19	19	NUM
ejge-7803	153	107	netherlands	netherland	NOUN
ejge-7803	153	108	21	21	NUM
ejge-7803	153	109	21	21	NUM
ejge-7803	153	110	21	21	NUM
ejge-7803	153	111	poland	poland	NOUN
ejge-7803	153	112	23	23	NUM
ejge-7803	153	113	23	23	NUM
ejge-7803	153	114	23	23	NUM
ejge-7803	153	115	portugal	portugal	PROPN
ejge-7803	153	116	23	23	NUM
ejge-7803	153	117	23	23	NUM
ejge-7803	153	118	23	23	NUM
ejge-7803	153	119	austria	austria	NOUN
ejge-7803	153	120	20	20	NUM
ejge-7803	153	121	20	20	NUM
ejge-7803	153	122	20	20	NUM
ejge-7803	153	123	romania	romania	PROPN
ejge-7803	153	124	19	19	NUM
ejge-7803	153	125	19	19	NUM
ejge-7803	153	126	19	19	NUM
ejge-7803	153	127	greece	greece	NOUN
ejge-7803	153	128	24	24	NUM
ejge-7803	153	129	24	24	NUM
ejge-7803	153	130	24	24	NUM
ejge-7803	153	131	slovakia	slovakia	PROPN
ejge-7803	153	132	20	20	NUM
ejge-7803	153	133	20	20	NUM
ejge-7803	153	134	20	20	NUM
ejge-7803	153	135	slovenia	slovenia	NOUN
ejge-7803	153	136	22	22	NUM
ejge-7803	153	137	22	22	NUM
ejge-7803	153	138	22	22	NUM
ejge-7803	153	139	united	united	ADJ
ejge-7803	153	140	kingdom	kingdom	NOUN
ejge-7803	153	141	20	20	NUM
ejge-7803	153	142	20	20	NUM
ejge-7803	153	143	20	20	NUM
ejge-7803	153	144	spain	spain	NOUN
ejge-7803	153	145	21	21	NUM
ejge-7803	153	146	21	21	NUM
ejge-7803	153	147	21	21	NUM
ejge-7803	153	148	sweden	sweden	NOUN
ejge-7803	153	149	25	25	NUM
ejge-7803	153	150	25	25	NUM
ejge-7803	153	151	25	25	NUM
ejge-7803	153	152	the	the	DET
ejge-7803	153	153	average	average	ADJ
ejge-7803	153	154	vat	vat	NOUN
ejge-7803	153	155	rate	rate	NOUN
ejge-7803	153	156	used	use	VERB
ejge-7803	153	157	for	for	ADP
ejge-7803	153	158	our	our	PRON
ejge-7803	153	159	analysis	analysis	NOUN
ejge-7803	153	160	was	be	AUX
ejge-7803	153	161	calculated	calculate	VERB
ejge-7803	153	162	at	at	ADP
ejge-7803	153	163	21.519	21.519	NUM
ejge-7803	153	164	%	%	NOUN
ejge-7803	153	165	.	.	PUNCT
ejge-7803	154	1	we	we	PRON
ejge-7803	154	2	realize	realize	VERB
ejge-7803	154	3	that	that	SCONJ
ejge-7803	154	4	the	the	DET
ejge-7803	154	5	use	use	NOUN
ejge-7803	154	6	of	of	ADP
ejge-7803	154	7	the	the	DET
ejge-7803	154	8	average	average	ADJ
ejge-7803	154	9	basic	basic	ADJ
ejge-7803	154	10	rate	rate	NOUN
ejge-7803	154	11	is	be	AUX
ejge-7803	154	12	a	a	DET
ejge-7803	154	13	great	great	ADJ
ejge-7803	154	14	simplification	simplification	NOUN
ejge-7803	154	15	,	,	PUNCT
ejge-7803	154	16	but	but	CCONJ
ejge-7803	154	17	in	in	ADP
ejge-7803	154	18	our	our	PRON
ejge-7803	154	19	opinion	opinion	NOUN
ejge-7803	154	20	,	,	PUNCT
ejge-7803	154	21	it	it	PRON
ejge-7803	154	22	is	be	AUX
ejge-7803	154	23	sufficient	sufficient	ADJ
ejge-7803	154	24	for	for	ADP
ejge-7803	154	25	the	the	DET
ejge-7803	154	26	preliminary	preliminary	ADJ
ejge-7803	154	27	calculation	calculation	NOUN
ejge-7803	154	28	that	that	PRON
ejge-7803	154	29	we	we	PRON
ejge-7803	154	30	want	want	VERB
ejge-7803	154	31	to	to	PART
ejge-7803	154	32	provide	provide	VERB
ejge-7803	154	33	in	in	ADP
ejge-7803	154	34	this	this	DET
ejge-7803	154	35	paper	paper	NOUN
ejge-7803	154	36	.	.	PUNCT
ejge-7803	155	1	for	for	ADP
ejge-7803	155	2	more	more	ADV
ejge-7803	155	3	accurate	accurate	ADJ
ejge-7803	155	4	results	result	NOUN
ejge-7803	155	5	in	in	ADP
ejge-7803	155	6	potential	potential	ADJ
ejge-7803	155	7	further	further	ADJ
ejge-7803	155	8	research	research	NOUN
ejge-7803	155	9	,	,	PUNCT
ejge-7803	155	10	we	we	PRON
ejge-7803	155	11	would	would	AUX
ejge-7803	155	12	suggest	suggest	VERB
ejge-7803	155	13	calculating	calculate	VERB
ejge-7803	155	14	the	the	DET
ejge-7803	155	15	average	average	ADJ
ejge-7803	155	16	effective	effective	ADJ
ejge-7803	155	17	vat	vat	NOUN
ejge-7803	155	18	rate	rate	NOUN
ejge-7803	155	19	individually	individually	ADV
ejge-7803	155	20	for	for	ADP
ejge-7803	155	21	each	each	DET
ejge-7803	155	22	state	state	NOUN
ejge-7803	155	23	according	accord	VERB
ejge-7803	155	24	to	to	ADP
ejge-7803	155	25	its	its	PRON
ejge-7803	155	26	trade	trade	NOUN
ejge-7803	155	27	structure	structure	NOUN
ejge-7803	155	28	and	and	CCONJ
ejge-7803	155	29	vat	vat	NOUN
ejge-7803	155	30	rates	rate	NOUN
ejge-7803	155	31	(	(	PUNCT
ejge-7803	155	32	both	both	CCONJ
ejge-7803	155	33	standard	standard	ADJ
ejge-7803	155	34	and	and	CCONJ
ejge-7803	155	35	reduced	reduce	VERB
ejge-7803	155	36	)	)	PUNCT
ejge-7803	155	37	.	.	PUNCT
ejge-7803	156	1	3.4	3.4	NUM
ejge-7803	156	2	estimation	estimation	NOUN
ejge-7803	156	3	of	of	ADP
ejge-7803	156	4	mtic	mtic	ADJ
ejge-7803	156	5	fraud	fraud	NOUN
ejge-7803	156	6	for	for	ADP
ejge-7803	156	7	the	the	DET
ejge-7803	156	8	calculation	calculation	NOUN
ejge-7803	156	9	of	of	ADP
ejge-7803	156	10	additional	additional	ADJ
ejge-7803	156	11	vat	vat	NOUN
ejge-7803	156	12	revenues	revenue	NOUN
ejge-7803	156	13	,	,	PUNCT
ejge-7803	156	14	it	it	PRON
ejge-7803	156	15	is	be	AUX
ejge-7803	156	16	important	important	ADJ
ejge-7803	156	17	to	to	PART
ejge-7803	156	18	estimate	estimate	VERB
ejge-7803	156	19	the	the	DET
ejge-7803	156	20	size	size	NOUN
ejge-7803	156	21	of	of	ADP
ejge-7803	156	22	mtic	mtic	ADJ
ejge-7803	156	23	fraud	fraud	NOUN
ejge-7803	156	24	because	because	SCONJ
ejge-7803	156	25	additional	additional	ADJ
ejge-7803	156	26	vat	vat	NOUN
ejge-7803	156	27	revenues	revenue	NOUN
ejge-7803	156	28	will	will	AUX
ejge-7803	156	29	be	be	AUX
ejge-7803	156	30	realized	realize	VERB
ejge-7803	156	31	through	through	ADP
ejge-7803	156	32	the	the	DET
ejge-7803	156	33	elimination	elimination	NOUN
ejge-7803	156	34	or	or	CCONJ
ejge-7803	156	35	at	at	ADP
ejge-7803	156	36	least	least	ADJ
ejge-7803	156	37	reduction	reduction	NOUN
ejge-7803	156	38	of	of	ADP
ejge-7803	156	39	this	this	DET
ejge-7803	156	40	type	type	NOUN
ejge-7803	156	41	of	of	ADP
ejge-7803	156	42	vat	vat	NOUN
ejge-7803	156	43	evasion	evasion	NOUN
ejge-7803	156	44	.	.	PUNCT
ejge-7803	157	1	the	the	DET
ejge-7803	157	2	value	value	NOUN
ejge-7803	157	3	of	of	ADP
ejge-7803	157	4	mtic	mtic	ADJ
ejge-7803	157	5	fraud	fraud	NOUN
ejge-7803	157	6	might	might	AUX
ejge-7803	157	7	be	be	AUX
ejge-7803	157	8	calculated	calculate	VERB
ejge-7803	157	9	from	from	ADP
ejge-7803	157	10	the	the	DET
ejge-7803	157	11	vat	vat	NOUN
ejge-7803	157	12	gap	gap	NOUN
ejge-7803	157	13	.	.	PUNCT
ejge-7803	158	1	zídková	zídková	NOUN
ejge-7803	158	2	and	and	CCONJ
ejge-7803	158	3	balíková	balíková	PROPN
ejge-7803	158	4	/	/	SYM
ejge-7803	158	5	european	european	PROPN
ejge-7803	158	6	journal	journal	PROPN
ejge-7803	158	7	of	of	ADP
ejge-7803	158	8	government	government	NOUN
ejge-7803	158	9	and	and	CCONJ
ejge-7803	158	10	economics	economic	NOUN
ejge-7803	158	11	10(2	10(2	NUM
ejge-7803	158	12	)	)	PUNCT
ejge-7803	158	13	,	,	PUNCT
ejge-7803	158	14	december	december	PROPN
ejge-7803	158	15	2021	2021	NUM
ejge-7803	158	16	,	,	PUNCT
ejge-7803	158	17	146	146	NUM
ejge-7803	158	18	-	-	SYM
ejge-7803	158	19	166	166	NUM
ejge-7803	158	20	154	154	NUM
ejge-7803	158	21	vat	vat	NOUN
ejge-7803	158	22	gap	gap	NOUN
ejge-7803	158	23	means	mean	VERB
ejge-7803	158	24	the	the	DET
ejge-7803	158	25	difference	difference	NOUN
ejge-7803	158	26	between	between	ADP
ejge-7803	158	27	theoretical	theoretical	ADJ
ejge-7803	158	28	vat	vat	NOUN
ejge-7803	158	29	liability	liability	NOUN
ejge-7803	158	30	and	and	CCONJ
ejge-7803	158	31	real	real	ADJ
ejge-7803	158	32	vat	vat	NOUN
ejge-7803	158	33	revenue	revenue	NOUN
ejge-7803	158	34	(	(	PUNCT
ejge-7803	158	35	european	european	PROPN
ejge-7803	158	36	commission	commission	PROPN
ejge-7803	158	37	,	,	PUNCT
ejge-7803	158	38	2016a	2016a	NUM
ejge-7803	158	39	)	)	PUNCT
ejge-7803	158	40	.	.	PUNCT
ejge-7803	159	1	one	one	NUM
ejge-7803	159	2	of	of	ADP
ejge-7803	159	3	the	the	DET
ejge-7803	159	4	vat	vat	NOUN
ejge-7803	159	5	gap	gap	NOUN
ejge-7803	159	6	’s	’s	PART
ejge-7803	159	7	components	component	NOUN
ejge-7803	159	8	is	be	AUX
ejge-7803	159	9	mtic	mtic	ADJ
ejge-7803	159	10	fraud	fraud	NOUN
ejge-7803	159	11	.	.	PUNCT
ejge-7803	160	1	nonetheless	nonetheless	ADV
ejge-7803	160	2	,	,	PUNCT
ejge-7803	160	3	there	there	PRON
ejge-7803	160	4	are	be	VERB
ejge-7803	160	5	also	also	ADV
ejge-7803	160	6	other	other	ADJ
ejge-7803	160	7	components	component	NOUN
ejge-7803	160	8	,	,	PUNCT
ejge-7803	160	9	as	as	ADP
ejge-7803	160	10	for	for	ADP
ejge-7803	160	11	example	example	NOUN
ejge-7803	160	12	,	,	PUNCT
ejge-7803	160	13	bankruptcy	bankruptcy	NOUN
ejge-7803	160	14	of	of	ADP
ejge-7803	160	15	businesses	business	NOUN
ejge-7803	160	16	or	or	CCONJ
ejge-7803	160	17	mistakes	mistake	NOUN
ejge-7803	160	18	in	in	ADP
ejge-7803	160	19	tax	tax	NOUN
ejge-7803	160	20	calculation	calculation	NOUN
ejge-7803	160	21	.	.	PUNCT
ejge-7803	161	1	it	it	PRON
ejge-7803	161	2	is	be	AUX
ejge-7803	161	3	estimated	estimate	VERB
ejge-7803	161	4	that	that	SCONJ
ejge-7803	161	5	mtic	mtic	ADJ
ejge-7803	161	6	fraud	fraud	NOUN
ejge-7803	161	7	represents	represent	VERB
ejge-7803	161	8	approximately	approximately	ADV
ejge-7803	161	9	36	36	NUM
ejge-7803	161	10	%	%	NOUN
ejge-7803	161	11	of	of	ADP
ejge-7803	161	12	the	the	DET
ejge-7803	161	13	vat	vat	NOUN
ejge-7803	161	14	gap	gap	NOUN
ejge-7803	161	15	in	in	ADP
ejge-7803	161	16	eu	eu	PROPN
ejge-7803	161	17	(	(	PUNCT
ejge-7803	161	18	european	european	PROPN
ejge-7803	161	19	commission	commission	PROPN
ejge-7803	161	20	,	,	PUNCT
ejge-7803	161	21	2016a	2016a	NUM
ejge-7803	161	22	)	)	PUNCT
ejge-7803	161	23	.	.	PUNCT
ejge-7803	162	1	the	the	DET
ejge-7803	162	2	estimates	estimate	NOUN
ejge-7803	162	3	are	be	AUX
ejge-7803	162	4	based	base	VERB
ejge-7803	162	5	only	only	ADV
ejge-7803	162	6	on	on	ADP
ejge-7803	162	7	data	datum	NOUN
ejge-7803	162	8	collected	collect	VERB
ejge-7803	162	9	from	from	ADP
ejge-7803	162	10	a	a	DET
ejge-7803	162	11	few	few	ADJ
ejge-7803	162	12	countries	country	NOUN
ejge-7803	162	13	.	.	PUNCT
ejge-7803	163	1	all	all	DET
ejge-7803	163	2	member	member	NOUN
ejge-7803	163	3	states	state	NOUN
ejge-7803	163	4	were	be	AUX
ejge-7803	163	5	asked	ask	VERB
ejge-7803	163	6	to	to	PART
ejge-7803	163	7	provide	provide	VERB
ejge-7803	163	8	data	datum	NOUN
ejge-7803	163	9	on	on	ADP
ejge-7803	163	10	the	the	DET
ejge-7803	163	11	share	share	NOUN
ejge-7803	163	12	of	of	ADP
ejge-7803	163	13	mtic	mtic	ADJ
ejge-7803	163	14	fraud	fraud	NOUN
ejge-7803	163	15	in	in	ADP
ejge-7803	163	16	their	their	PRON
ejge-7803	163	17	vat	vat	NOUN
ejge-7803	163	18	gap	gap	NOUN
ejge-7803	163	19	.	.	PUNCT
ejge-7803	164	1	however	however	ADV
ejge-7803	164	2	,	,	PUNCT
ejge-7803	164	3	only	only	ADV
ejge-7803	164	4	nine	nine	NUM
ejge-7803	164	5	countries	country	NOUN
ejge-7803	164	6	were	be	AUX
ejge-7803	164	7	able	able	ADJ
ejge-7803	164	8	to	to	PART
ejge-7803	164	9	provide	provide	VERB
ejge-7803	164	10	data	datum	NOUN
ejge-7803	164	11	in	in	ADP
ejge-7803	164	12	required	required	ADJ
ejge-7803	164	13	detail	detail	NOUN
ejge-7803	164	14	.	.	PUNCT
ejge-7803	165	1	according	accord	VERB
ejge-7803	165	2	to	to	ADP
ejge-7803	165	3	european	european	PROPN
ejge-7803	165	4	commission	commission	PROPN
ejge-7803	165	5	(	(	PUNCT
ejge-7803	165	6	2015	2015	NUM
ejge-7803	165	7	)	)	PUNCT
ejge-7803	165	8	,	,	PUNCT
ejge-7803	165	9	in	in	ADP
ejge-7803	165	10	some	some	DET
ejge-7803	165	11	member	member	NOUN
ejge-7803	165	12	states	state	VERB
ejge-7803	165	13	the	the	DET
ejge-7803	165	14	mtic	mtic	ADJ
ejge-7803	165	15	fraud	fraud	NOUN
ejge-7803	165	16	is	be	AUX
ejge-7803	165	17	expected	expect	VERB
ejge-7803	165	18	to	to	PART
ejge-7803	165	19	be	be	AUX
ejge-7803	165	20	lower	low	ADJ
ejge-7803	165	21	–	–	PUNCT
ejge-7803	165	22	approximately	approximately	ADV
ejge-7803	165	23	20	20	NUM
ejge-7803	165	24	%	%	NOUN
ejge-7803	165	25	.	.	PUNCT
ejge-7803	166	1	a	a	DET
ejge-7803	166	2	lower	low	ADJ
ejge-7803	166	3	estimate	estimate	NOUN
ejge-7803	166	4	also	also	ADV
ejge-7803	166	5	stems	stem	VERB
ejge-7803	166	6	from	from	ADP
ejge-7803	166	7	the	the	DET
ejge-7803	166	8	work	work	NOUN
ejge-7803	166	9	of	of	ADP
ejge-7803	166	10	other	other	ADJ
ejge-7803	166	11	authors	author	NOUN
ejge-7803	166	12	(	(	PUNCT
ejge-7803	166	13	borselli	borselli	NOUN
ejge-7803	166	14	,	,	PUNCT
ejge-7803	166	15	2015	2015	NUM
ejge-7803	166	16	or	or	CCONJ
ejge-7803	166	17	poniatowski	poniatowski	VERB
ejge-7803	166	18	et	et	PROPN
ejge-7803	166	19	al	al	PROPN
ejge-7803	166	20	.	.	PROPN
ejge-7803	166	21	,	,	PUNCT
ejge-7803	166	22	2016	2016	NUM
ejge-7803	166	23	)	)	PUNCT
ejge-7803	166	24	.	.	PUNCT
ejge-7803	167	1	some	some	DET
ejge-7803	167	2	other	other	ADJ
ejge-7803	167	3	authors	author	NOUN
ejge-7803	167	4	provided	provide	VERB
ejge-7803	167	5	a	a	DET
ejge-7803	167	6	calculation	calculation	NOUN
ejge-7803	167	7	of	of	ADP
ejge-7803	167	8	mtic	mtic	ADJ
ejge-7803	167	9	fraud	fraud	NOUN
ejge-7803	167	10	on	on	ADP
ejge-7803	167	11	certain	certain	ADJ
ejge-7803	167	12	goods	good	NOUN
ejge-7803	167	13	or	or	CCONJ
ejge-7803	167	14	between	between	ADP
ejge-7803	167	15	individual	individual	ADJ
ejge-7803	167	16	countries	country	NOUN
ejge-7803	167	17	(	(	PUNCT
ejge-7803	167	18	stiller	stiller	NOUN
ejge-7803	167	19	and	and	CCONJ
ejge-7803	167	20	heinemann	heinemann	PROPN
ejge-7803	167	21	,	,	PUNCT
ejge-7803	167	22	2019	2019	NUM
ejge-7803	167	23	or	or	CCONJ
ejge-7803	167	24	vaškovič	vaškovič	INTJ
ejge-7803	167	25	et	et	PROPN
ejge-7803	167	26	al	al	PROPN
ejge-7803	167	27	.	.	PROPN
ejge-7803	167	28	,	,	PUNCT
ejge-7803	167	29	2021	2021	NUM
ejge-7803	167	30	)	)	PUNCT
ejge-7803	167	31	using	use	VERB
ejge-7803	167	32	the	the	DET
ejge-7803	167	33	discrepancies	discrepancy	NOUN
ejge-7803	167	34	in	in	ADP
ejge-7803	167	35	trade	trade	NOUN
ejge-7803	167	36	balances	balance	NOUN
ejge-7803	167	37	.	.	PUNCT
ejge-7803	168	1	furthermore	furthermore	ADV
ejge-7803	168	2	,	,	PUNCT
ejge-7803	168	3	stiller	stiller	NOUN
ejge-7803	168	4	and	and	CCONJ
ejge-7803	168	5	heinemann	heinemann	PROPN
ejge-7803	168	6	(	(	PUNCT
ejge-7803	168	7	2021	2021	NUM
ejge-7803	168	8	)	)	PUNCT
ejge-7803	168	9	,	,	PUNCT
ejge-7803	168	10	based	base	VERB
ejge-7803	168	11	on	on	ADP
ejge-7803	168	12	the	the	DET
ejge-7803	168	13	analysis	analysis	NOUN
ejge-7803	168	14	of	of	ADP
ejge-7803	168	15	reporting	report	VERB
ejge-7803	168	16	discrepancies	discrepancy	NOUN
ejge-7803	168	17	in	in	ADP
ejge-7803	168	18	trade	trade	NOUN
ejge-7803	168	19	balances	balance	NOUN
ejge-7803	168	20	between	between	ADP
ejge-7803	168	21	member	member	NOUN
ejge-7803	168	22	states	state	NOUN
ejge-7803	168	23	estimated	estimate	VERB
ejge-7803	168	24	mtic	mtic	ADJ
ejge-7803	168	25	fraud	fraud	NOUN
ejge-7803	168	26	on	on	ADP
ejge-7803	168	27	electronic	electronic	ADJ
ejge-7803	168	28	devices	device	NOUN
ejge-7803	168	29	in	in	ADP
ejge-7803	168	30	the	the	DET
ejge-7803	168	31	whole	whole	ADJ
ejge-7803	168	32	eu	eu	PROPN
ejge-7803	168	33	.	.	PUNCT
ejge-7803	168	34	however	however	ADV
ejge-7803	168	35	,	,	PUNCT
ejge-7803	168	36	these	these	DET
ejge-7803	168	37	estimates	estimate	NOUN
ejge-7803	168	38	are	be	AUX
ejge-7803	168	39	not	not	PART
ejge-7803	168	40	available	available	ADJ
ejge-7803	168	41	for	for	ADP
ejge-7803	168	42	all	all	DET
ejge-7803	168	43	goods	good	NOUN
ejge-7803	168	44	and	and	CCONJ
ejge-7803	168	45	all	all	DET
ejge-7803	168	46	states	state	NOUN
ejge-7803	168	47	.	.	PUNCT
ejge-7803	169	1	therefore	therefore	ADV
ejge-7803	169	2	,	,	PUNCT
ejge-7803	169	3	we	we	PRON
ejge-7803	169	4	used	use	VERB
ejge-7803	169	5	extrapolation	extrapolation	NOUN
ejge-7803	169	6	and	and	CCONJ
ejge-7803	169	7	weighted	weight	VERB
ejge-7803	169	8	average	average	NOUN
ejge-7803	169	9	to	to	PART
ejge-7803	169	10	estimate	estimate	VERB
ejge-7803	169	11	the	the	DET
ejge-7803	169	12	overall	overall	ADJ
ejge-7803	169	13	share	share	NOUN
ejge-7803	169	14	of	of	ADP
ejge-7803	169	15	mtic	mtic	ADJ
ejge-7803	169	16	fraud	fraud	NOUN
ejge-7803	169	17	on	on	ADP
ejge-7803	169	18	vat	vat	NOUN
ejge-7803	169	19	gap	gap	NOUN
ejge-7803	169	20	at	at	ADP
ejge-7803	169	21	24	24	NUM
ejge-7803	169	22	%	%	NOUN
ejge-7803	169	23	.	.	PUNCT
ejge-7803	170	1	this	this	DET
ejge-7803	170	2	percentage	percentage	NOUN
ejge-7803	170	3	was	be	AUX
ejge-7803	170	4	further	far	ADV
ejge-7803	170	5	applied	apply	VERB
ejge-7803	170	6	to	to	ADP
ejge-7803	170	7	vat	vat	NOUN
ejge-7803	170	8	gap	gap	NOUN
ejge-7803	170	9	in	in	ADP
ejge-7803	170	10	each	each	DET
ejge-7803	170	11	member	member	NOUN
ejge-7803	170	12	state	state	NOUN
ejge-7803	170	13	estimated	estimate	VERB
ejge-7803	170	14	for	for	ADP
ejge-7803	170	15	2017	2017	NUM
ejge-7803	170	16	in	in	ADP
ejge-7803	170	17	case	case	NOUN
ejge-7803	170	18	(	(	PUNCT
ejge-7803	170	19	2019	2019	NUM
ejge-7803	170	20	)	)	PUNCT
ejge-7803	170	21	.	.	PUNCT
ejge-7803	171	1	the	the	DET
ejge-7803	171	2	use	use	NOUN
ejge-7803	171	3	of	of	ADP
ejge-7803	171	4	the	the	DET
ejge-7803	171	5	average	average	ADJ
ejge-7803	171	6	share	share	NOUN
ejge-7803	171	7	of	of	ADP
ejge-7803	171	8	mtic	mtic	ADJ
ejge-7803	171	9	fraud	fraud	NOUN
ejge-7803	171	10	in	in	ADP
ejge-7803	171	11	the	the	DET
ejge-7803	171	12	vat	vat	NOUN
ejge-7803	171	13	gap	gap	NOUN
ejge-7803	171	14	is	be	AUX
ejge-7803	171	15	a	a	DET
ejge-7803	171	16	limitation	limitation	NOUN
ejge-7803	171	17	that	that	PRON
ejge-7803	171	18	could	could	AUX
ejge-7803	171	19	only	only	ADV
ejge-7803	171	20	be	be	AUX
ejge-7803	171	21	overcome	overcome	VERB
ejge-7803	171	22	with	with	ADP
ejge-7803	171	23	more	more	ADV
ejge-7803	171	24	detailed	detailed	ADJ
ejge-7803	171	25	data	datum	NOUN
ejge-7803	171	26	from	from	ADP
ejge-7803	171	27	individual	individual	ADJ
ejge-7803	171	28	member	member	NOUN
ejge-7803	171	29	states	state	NOUN
ejge-7803	171	30	.	.	PUNCT
ejge-7803	172	1	however	however	ADV
ejge-7803	172	2	,	,	PUNCT
ejge-7803	172	3	these	these	DET
ejge-7803	172	4	data	datum	NOUN
ejge-7803	172	5	are	be	AUX
ejge-7803	172	6	not	not	PART
ejge-7803	172	7	publicly	publicly	ADV
ejge-7803	172	8	available	available	ADJ
ejge-7803	172	9	.	.	PUNCT
ejge-7803	173	1	3.5	3.5	NUM
ejge-7803	173	2	correlation	correlation	NOUN
ejge-7803	173	3	analysis	analysis	NOUN
ejge-7803	173	4	the	the	DET
ejge-7803	173	5	relationship	relationship	NOUN
ejge-7803	173	6	between	between	ADP
ejge-7803	173	7	the	the	DET
ejge-7803	173	8	change	change	NOUN
ejge-7803	173	9	in	in	ADP
ejge-7803	173	10	administration	administration	NOUN
ejge-7803	173	11	costs	cost	NOUN
ejge-7803	173	12	and	and	CCONJ
ejge-7803	173	13	the	the	DET
ejge-7803	173	14	value	value	NOUN
ejge-7803	173	15	of	of	ADP
ejge-7803	173	16	mtic	mtic	ADJ
ejge-7803	173	17	frauds	fraud	NOUN
ejge-7803	173	18	might	might	AUX
ejge-7803	173	19	be	be	AUX
ejge-7803	173	20	appraised	appraise	VERB
ejge-7803	173	21	by	by	ADP
ejge-7803	173	22	correlation	correlation	NOUN
ejge-7803	173	23	analysis	analysis	NOUN
ejge-7803	173	24	.	.	PUNCT
ejge-7803	174	1	from	from	ADP
ejge-7803	174	2	the	the	DET
ejge-7803	174	3	analysis	analysis	NOUN
ejge-7803	174	4	,	,	PUNCT
ejge-7803	174	5	we	we	PRON
ejge-7803	174	6	will	will	AUX
ejge-7803	174	7	find	find	VERB
ejge-7803	174	8	out	out	ADP
ejge-7803	174	9	whether	whether	SCONJ
ejge-7803	174	10	the	the	DET
ejge-7803	174	11	states	state	NOUN
ejge-7803	174	12	that	that	PRON
ejge-7803	174	13	will	will	AUX
ejge-7803	174	14	incur	incur	VERB
ejge-7803	174	15	relatively	relatively	ADV
ejge-7803	174	16	more	more	ADJ
ejge-7803	174	17	tax	tax	NOUN
ejge-7803	174	18	administrative	administrative	ADJ
ejge-7803	174	19	collection	collection	NOUN
ejge-7803	174	20	costs	cost	NOUN
ejge-7803	174	21	are	be	AUX
ejge-7803	174	22	also	also	ADV
ejge-7803	174	23	states	state	NOUN
ejge-7803	174	24	with	with	ADP
ejge-7803	174	25	higher	high	ADJ
ejge-7803	174	26	mtic	mtic	ADJ
ejge-7803	174	27	fraud	fraud	NOUN
ejge-7803	174	28	and	and	CCONJ
ejge-7803	174	29	thus	thus	ADV
ejge-7803	174	30	higher	high	ADJ
ejge-7803	174	31	additional	additional	ADJ
ejge-7803	174	32	revenues	revenue	NOUN
ejge-7803	174	33	.	.	PUNCT
ejge-7803	175	1	this	this	PRON
ejge-7803	175	2	will	will	AUX
ejge-7803	175	3	help	help	VERB
ejge-7803	175	4	us	we	PRON
ejge-7803	175	5	to	to	PART
ejge-7803	175	6	find	find	VERB
ejge-7803	175	7	out	out	ADP
ejge-7803	175	8	if	if	SCONJ
ejge-7803	175	9	member	member	NOUN
ejge-7803	175	10	states	state	NOUN
ejge-7803	175	11	will	will	AUX
ejge-7803	175	12	be	be	AUX
ejge-7803	175	13	motivated	motivate	VERB
ejge-7803	175	14	to	to	PART
ejge-7803	175	15	implement	implement	VERB
ejge-7803	175	16	a	a	DET
ejge-7803	175	17	vat	vat	NOUN
ejge-7803	175	18	definitive	definitive	ADJ
ejge-7803	175	19	system	system	NOUN
ejge-7803	175	20	,	,	PUNCT
ejge-7803	175	21	because	because	SCONJ
ejge-7803	175	22	changing	change	VERB
ejge-7803	175	23	the	the	DET
ejge-7803	175	24	vat	vat	NOUN
ejge-7803	175	25	treatment	treatment	NOUN
ejge-7803	175	26	on	on	ADP
ejge-7803	175	27	cross	cross	ADJ
ejge-7803	175	28	-	-	ADJ
ejge-7803	175	29	border	border	ADJ
ejge-7803	175	30	supplies	supply	NOUN
ejge-7803	175	31	of	of	ADP
ejge-7803	175	32	goods	good	NOUN
ejge-7803	175	33	will	will	AUX
ejge-7803	175	34	increase	increase	VERB
ejge-7803	175	35	their	their	PRON
ejge-7803	175	36	administrative	administrative	ADJ
ejge-7803	175	37	costs	cost	NOUN
ejge-7803	175	38	but	but	CCONJ
ejge-7803	175	39	will	will	AUX
ejge-7803	175	40	also	also	ADV
ejge-7803	175	41	reduce	reduce	VERB
ejge-7803	175	42	their	their	PRON
ejge-7803	175	43	mtic	mtic	ADJ
ejge-7803	175	44	fraud	fraud	NOUN
ejge-7803	175	45	and	and	CCONJ
ejge-7803	175	46	these	these	DET
ejge-7803	175	47	costs	cost	NOUN
ejge-7803	175	48	and	and	CCONJ
ejge-7803	175	49	benefits	benefit	NOUN
ejge-7803	175	50	are	be	AUX
ejge-7803	175	51	in	in	ADP
ejge-7803	175	52	balance	balance	NOUN
ejge-7803	175	53	.	.	PUNCT
ejge-7803	176	1	to	to	PART
ejge-7803	176	2	determine	determine	VERB
ejge-7803	176	3	the	the	DET
ejge-7803	176	4	tightness	tightness	NOUN
ejge-7803	176	5	of	of	ADP
ejge-7803	176	6	the	the	DET
ejge-7803	176	7	dependence	dependence	NOUN
ejge-7803	176	8	of	of	ADP
ejge-7803	176	9	those	those	DET
ejge-7803	176	10	two	two	NUM
ejge-7803	176	11	variables	variable	NOUN
ejge-7803	176	12	,	,	PUNCT
ejge-7803	176	13	we	we	PRON
ejge-7803	176	14	chose	choose	VERB
ejge-7803	176	15	spearman	spearman	NOUN
ejge-7803	176	16	’s	’s	PART
ejge-7803	176	17	rank	rank	NOUN
ejge-7803	176	18	correlation	correlation	NOUN
ejge-7803	176	19	coefficient	coefficient	NOUN
ejge-7803	176	20	,	,	PUNCT
ejge-7803	176	21	which	which	PRON
ejge-7803	176	22	can	can	AUX
ejge-7803	176	23	be	be	AUX
ejge-7803	176	24	expressed	express	VERB
ejge-7803	176	25	as	as	ADP
ejge-7803	176	26	𝑟𝑟𝑠𝑠	𝑟𝑟𝑠𝑠	ADJ
ejge-7803	176	27	=	=	SYM
ejge-7803	176	28	1	1	NUM
ejge-7803	176	29	−	−	NUM
ejge-7803	176	30	6	6	NUM
ejge-7803	176	31	∑	∑	PROPN
ejge-7803	176	32	𝑎𝑎2𝑖𝑖	𝑎𝑎2𝑖𝑖	NUM
ejge-7803	176	33	𝑛𝑛	𝑛𝑛	NOUN
ejge-7803	176	34	𝑖𝑖=1	𝑖𝑖=1	NOUN
ejge-7803	176	35	𝑎𝑎	𝑎𝑎	NOUN
ejge-7803	176	36	(	(	PUNCT
ejge-7803	176	37	𝑎𝑎2−1	𝑎𝑎2−1	NOUN
ejge-7803	176	38	)	)	PUNCT
ejge-7803	176	39	,	,	PUNCT
ejge-7803	176	40	𝑑𝑑𝑎𝑎	𝑑𝑑𝑎𝑎	X
ejge-7803	176	41	=	=	SYM
ejge-7803	176	42	�	�	PROPN
ejge-7803	176	43	𝑖𝑖𝑡𝑡	𝑖𝑖𝑡𝑡	ADJ
ejge-7803	176	44	−	−	PROPN
ejge-7803	176	45	𝑖𝑖𝑦𝑦	𝑖𝑖𝑦𝑦	PROPN
ejge-7803	176	46	�	�	PROPN
ejge-7803	176	47	,	,	PUNCT
ejge-7803	176	48	[	[	X
ejge-7803	176	49	2	2	NUM
ejge-7803	176	50	]	]	PUNCT
ejge-7803	176	51	where	where	SCONJ
ejge-7803	176	52	the	the	DET
ejge-7803	176	53	variables	variable	NOUN
ejge-7803	176	54	represent	represent	VERB
ejge-7803	176	55	𝑛𝑛	𝑛𝑛	NOUN
ejge-7803	176	56	…	…	SYM
ejge-7803	176	57	𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑟𝑟	𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑟𝑟	PROPN
ejge-7803	176	58	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	NOUN
ejge-7803	176	59	𝑜𝑜𝑛𝑛𝑜𝑜𝑛𝑛𝑟𝑟𝑜𝑜𝑜𝑜𝑜𝑜𝑖𝑖𝑜𝑜𝑛𝑛𝑜𝑜	𝑜𝑜𝑛𝑛𝑜𝑜𝑛𝑛𝑟𝑟𝑜𝑜𝑜𝑜𝑜𝑜𝑖𝑖𝑜𝑜𝑛𝑛𝑜𝑜	PROPN
ejge-7803	176	60	𝑖𝑖𝑡𝑡	𝑖𝑖𝑡𝑡	PROPN
ejge-7803	176	61	…	…	PUNCT
ejge-7803	176	62	𝑜𝑜𝑟𝑟𝑑𝑑𝑛𝑛𝑟𝑟	𝑜𝑜𝑟𝑟𝑑𝑑𝑛𝑛𝑟𝑟	NOUN
ejge-7803	177	1	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	INTJ
ejge-7803	177	2	𝑜𝑜ℎ𝑛𝑛	𝑜𝑜ℎ𝑛𝑛	NOUN
ejge-7803	178	1	𝑆𝑆𝑜𝑜𝑜𝑜𝑜𝑜𝑛𝑛	𝑆𝑆𝑜𝑜𝑜𝑜𝑜𝑜𝑛𝑛	PROPN
ejge-7803	178	2	𝑜𝑜𝑎𝑎𝑎𝑎𝑜𝑜𝑟𝑟𝑑𝑑𝑖𝑖𝑛𝑛𝑎𝑎	𝑜𝑜𝑎𝑎𝑎𝑎𝑜𝑜𝑟𝑟𝑑𝑑𝑖𝑖𝑛𝑛𝑎𝑎	ADV
ejge-7803	178	3	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	ADV
ejge-7803	178	4	𝑜𝑜ℎ𝑛𝑛	𝑜𝑜ℎ𝑛𝑛	ADJ
ejge-7803	178	5	𝑎𝑎ℎ𝑜𝑜𝑛𝑛𝑎𝑎𝑛𝑛	𝑎𝑎ℎ𝑜𝑜𝑛𝑛𝑎𝑎𝑛𝑛	NOUN
ejge-7803	178	6	𝑖𝑖𝑛𝑛	𝑖𝑖𝑛𝑛	PROPN
ejge-7803	178	7	𝑜𝑜𝑑𝑑𝑛𝑛𝑖𝑖𝑛𝑛𝑖𝑖𝑜𝑜𝑜𝑜𝑟𝑟𝑜𝑜𝑜𝑜𝑖𝑖𝑜𝑜𝑛𝑛	𝑜𝑜𝑑𝑑𝑛𝑛𝑖𝑖𝑛𝑛𝑖𝑖𝑜𝑜𝑜𝑜𝑟𝑟𝑜𝑜𝑜𝑜𝑖𝑖𝑜𝑜𝑛𝑛	NOUN
ejge-7803	178	8	𝑎𝑎𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜	𝑎𝑎𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜	PROPN
ejge-7803	178	9	𝑖𝑖𝑦𝑦	𝑖𝑖𝑦𝑦	PROPN
ejge-7803	178	10	…	…	PUNCT
ejge-7803	178	11	𝑜𝑜𝑟𝑟𝑑𝑑𝑛𝑛𝑟𝑟	𝑜𝑜𝑟𝑟𝑑𝑑𝑛𝑛𝑟𝑟	NOUN
ejge-7803	179	1	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	INTJ
ejge-7803	179	2	𝑜𝑜ℎ𝑛𝑛	𝑜𝑜ℎ𝑛𝑛	NOUN
ejge-7803	180	1	𝑆𝑆𝑜𝑜𝑜𝑜𝑜𝑜𝑛𝑛	𝑆𝑆𝑜𝑜𝑜𝑜𝑜𝑜𝑛𝑛	PROPN
ejge-7803	180	2	𝑜𝑜𝑎𝑎𝑎𝑎𝑜𝑜𝑟𝑟𝑑𝑑𝑖𝑖𝑛𝑛𝑎𝑎	𝑜𝑜𝑎𝑎𝑎𝑎𝑜𝑜𝑟𝑟𝑑𝑑𝑖𝑖𝑛𝑛𝑎𝑎	ADV
ejge-7803	180	3	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	ADV
ejge-7803	180	4	𝑜𝑜ℎ𝑛𝑛	𝑜𝑜ℎ𝑛𝑛	PROPN
ejge-7803	180	5	𝑜𝑜𝑜𝑜𝑣𝑣𝑛𝑛𝑛𝑛	𝑜𝑜𝑜𝑜𝑣𝑣𝑛𝑛𝑛𝑛	PROPN
ejge-7803	180	6	𝑜𝑜𝑜𝑜	𝑜𝑜𝑜𝑜	PROPN
ejge-7803	180	7	𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀	𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀	PROPN
ejge-7803	180	8	𝑜𝑜𝑟𝑟𝑜𝑜𝑛𝑛𝑑𝑑𝑜𝑜	𝑜𝑜𝑟𝑟𝑜𝑜𝑛𝑛𝑑𝑑𝑜𝑜	VERB
ejge-7803	180	9	the	the	DET
ejge-7803	180	10	spearman	spearman	NOUN
ejge-7803	180	11	’s	’s	PART
ejge-7803	180	12	correlation	correlation	NOUN
ejge-7803	180	13	coefficient	coefficient	NOUN
ejge-7803	180	14	is	be	AUX
ejge-7803	180	15	a	a	DET
ejge-7803	180	16	non	non	ADJ
ejge-7803	180	17	-	-	ADJ
ejge-7803	180	18	parametric	parametric	ADJ
ejge-7803	180	19	method	method	NOUN
ejge-7803	180	20	that	that	PRON
ejge-7803	180	21	utilizes	utilize	VERB
ejge-7803	180	22	the	the	DET
ejge-7803	180	23	order	order	NOUN
ejge-7803	180	24	of	of	ADP
ejge-7803	180	25	variables	variable	NOUN
ejge-7803	180	26	’	'	PUNCT
ejge-7803	180	27	values	value	NOUN
ejge-7803	180	28	.	.	PUNCT
ejge-7803	181	1	it	it	PRON
ejge-7803	181	2	is	be	AUX
ejge-7803	181	3	based	base	VERB
ejge-7803	181	4	on	on	ADP
ejge-7803	181	5	the	the	DET
ejge-7803	181	6	calculation	calculation	NOUN
ejge-7803	181	7	of	of	ADP
ejge-7803	181	8	statistical	statistical	ADJ
ejge-7803	181	9	dependence	dependence	NOUN
ejge-7803	181	10	between	between	ADP
ejge-7803	181	11	the	the	DET
ejge-7803	181	12	rankings	ranking	NOUN
ejge-7803	181	13	of	of	ADP
ejge-7803	181	14	https://en.wikipedia.org/wiki/correlation_and_dependence	https://en.wikipedia.org/wiki/correlation_and_dependence	PROPN
ejge-7803	181	15	https://en.wikipedia.org/wiki/ranking	https://en.wikipedia.org/wiki/ranking	PROPN
ejge-7803	181	16	zídková	zídková	PROPN
ejge-7803	181	17	and	and	CCONJ
ejge-7803	181	18	balíková	balíková	PROPN
ejge-7803	181	19	/	/	SYM
ejge-7803	181	20	european	european	PROPN
ejge-7803	181	21	journal	journal	PROPN
ejge-7803	181	22	of	of	ADP
ejge-7803	181	23	government	government	NOUN
ejge-7803	181	24	and	and	CCONJ
ejge-7803	181	25	economics	economic	NOUN
ejge-7803	181	26	10(2	10(2	NUM
ejge-7803	181	27	)	)	PUNCT
ejge-7803	181	28	,	,	PUNCT
ejge-7803	181	29	december	december	PROPN
ejge-7803	181	30	2021	2021	NUM
ejge-7803	181	31	,	,	PUNCT
ejge-7803	181	32	146	146	NUM
ejge-7803	181	33	-	-	SYM
ejge-7803	181	34	166	166	NUM
ejge-7803	181	35	155	155	NUM
ejge-7803	181	36	two	two	NUM
ejge-7803	181	37	variables	variable	NOUN
ejge-7803	181	38	.	.	PUNCT
ejge-7803	182	1	it	it	PRON
ejge-7803	182	2	assesses	assess	VERB
ejge-7803	182	3	how	how	SCONJ
ejge-7803	182	4	well	well	ADV
ejge-7803	182	5	the	the	DET
ejge-7803	182	6	relationship	relationship	NOUN
ejge-7803	182	7	between	between	ADP
ejge-7803	182	8	two	two	NUM
ejge-7803	182	9	variables	variable	NOUN
ejge-7803	182	10	can	can	AUX
ejge-7803	182	11	be	be	AUX
ejge-7803	182	12	described	describe	VERB
ejge-7803	182	13	using	use	VERB
ejge-7803	182	14	a	a	DET
ejge-7803	182	15	monotonic	monotonic	ADJ
ejge-7803	182	16	function	function	NOUN
ejge-7803	182	17	.	.	PUNCT
ejge-7803	183	1	the	the	DET
ejge-7803	183	2	great	great	ADJ
ejge-7803	183	3	advantage	advantage	NOUN
ejge-7803	183	4	of	of	ADP
ejge-7803	183	5	this	this	DET
ejge-7803	183	6	method	method	NOUN
ejge-7803	183	7	lies	lie	VERB
ejge-7803	183	8	in	in	ADP
ejge-7803	183	9	its	its	PRON
ejge-7803	183	10	broad	broad	ADJ
ejge-7803	183	11	applicability	applicability	NOUN
ejge-7803	183	12	.	.	PUNCT
ejge-7803	184	1	it	it	PRON
ejge-7803	184	2	might	might	AUX
ejge-7803	184	3	be	be	AUX
ejge-7803	184	4	used	use	VERB
ejge-7803	184	5	for	for	ADP
ejge-7803	184	6	all	all	DET
ejge-7803	184	7	types	type	NOUN
ejge-7803	184	8	of	of	ADP
ejge-7803	184	9	linear	linear	ADJ
ejge-7803	184	10	or	or	CCONJ
ejge-7803	184	11	non	non	ADJ
ejge-7803	184	12	-	-	ADJ
ejge-7803	184	13	linear	linear	ADJ
ejge-7803	184	14	correlation	correlation	NOUN
ejge-7803	184	15	and	and	CCONJ
ejge-7803	184	16	furthermore	furthermore	ADV
ejge-7803	184	17	,	,	PUNCT
ejge-7803	184	18	there	there	PRON
ejge-7803	184	19	is	be	VERB
ejge-7803	184	20	no	no	DET
ejge-7803	184	21	need	need	NOUN
ejge-7803	184	22	for	for	ADP
ejge-7803	184	23	normal	normal	ADJ
ejge-7803	184	24	data	datum	NOUN
ejge-7803	184	25	distribution	distribution	NOUN
ejge-7803	184	26	.	.	PUNCT
ejge-7803	185	1	spearman	spearman	NOUN
ejge-7803	185	2	’s	’s	PART
ejge-7803	185	3	correlation	correlation	NOUN
ejge-7803	185	4	coefficient	coefficient	NOUN
ejge-7803	185	5	is	be	AUX
ejge-7803	185	6	mostly	mostly	ADV
ejge-7803	185	7	used	use	VERB
ejge-7803	185	8	for	for	ADP
ejge-7803	185	9	variables	variable	NOUN
ejge-7803	185	10	that	that	PRON
ejge-7803	185	11	are	be	AUX
ejge-7803	185	12	expected	expect	VERB
ejge-7803	185	13	to	to	PART
ejge-7803	185	14	be	be	AUX
ejge-7803	185	15	non	non	ADJ
ejge-7803	185	16	-	-	ADJ
ejge-7803	185	17	linear	linear	ADJ
ejge-7803	185	18	or	or	CCONJ
ejge-7803	185	19	without	without	ADP
ejge-7803	185	20	normal	normal	ADJ
ejge-7803	185	21	distribution	distribution	NOUN
ejge-7803	185	22	(	(	PUNCT
ejge-7803	185	23	corder	corder	NOUN
ejge-7803	185	24	,	,	PUNCT
ejge-7803	185	25	2014	2014	NUM
ejge-7803	185	26	)	)	PUNCT
ejge-7803	185	27	.	.	PUNCT
ejge-7803	186	1	for	for	ADP
ejge-7803	186	2	the	the	DET
ejge-7803	186	3	evaluation	evaluation	NOUN
ejge-7803	186	4	of	of	ADP
ejge-7803	186	5	correlation	correlation	NOUN
ejge-7803	186	6	’s	’s	PART
ejge-7803	186	7	statistical	statistical	ADJ
ejge-7803	186	8	significance	significance	NOUN
ejge-7803	186	9	,	,	PUNCT
ejge-7803	186	10	we	we	PRON
ejge-7803	186	11	used	use	VERB
ejge-7803	186	12	hypotheses	hypothesis	NOUN
ejge-7803	186	13	about	about	ADP
ejge-7803	186	14	the	the	DET
ejge-7803	186	15	correlation	correlation	NOUN
ejge-7803	186	16	coefficient	coefficient	NOUN
ejge-7803	186	17	.	.	PUNCT
ejge-7803	187	1	hypothesis	hypothesis	NOUN
ejge-7803	187	2	𝐻𝐻0	𝐻𝐻0	PROPN
ejge-7803	187	3	represents	represent	VERB
ejge-7803	187	4	independence	independence	NOUN
ejge-7803	187	5	of	of	ADP
ejge-7803	187	6	between	between	ADP
ejge-7803	187	7	variables	variable	NOUN
ejge-7803	187	8	while	while	SCONJ
ejge-7803	187	9	alternative	alternative	ADJ
ejge-7803	187	10	hypothesis	hypothesis	NOUN
ejge-7803	187	11	𝐻𝐻1	𝐻𝐻1	PROPN
ejge-7803	187	12	means	mean	VERB
ejge-7803	187	13	dependence	dependence	NOUN
ejge-7803	187	14	(	(	PUNCT
ejge-7803	187	15	hindls	hindls	NOUN
ejge-7803	187	16	,	,	PUNCT
ejge-7803	187	17	2007	2007	NUM
ejge-7803	187	18	)	)	PUNCT
ejge-7803	187	19	.	.	PUNCT
ejge-7803	188	1	𝐻𝐻0	𝐻𝐻0	PROPN
ejge-7803	188	2	=	=	SYM
ejge-7803	188	3	𝜌𝜌𝑦𝑦𝑦𝑦	𝜌𝜌𝑦𝑦𝑦𝑦	NOUN
ejge-7803	188	4	=	=	SYM
ejge-7803	188	5	0	0	NUM
ejge-7803	188	6	;	;	PUNCT
ejge-7803	188	7	𝐻𝐻1	𝐻𝐻1	PROPN
ejge-7803	188	8	=	=	PRON
ejge-7803	188	9	𝜌𝜌𝑦𝑦𝑦𝑦	𝜌𝜌𝑦𝑦𝑦𝑦	VERB
ejge-7803	188	10	≠	≠	PROPN
ejge-7803	188	11	0	0	NUM
ejge-7803	189	1	[	[	X
ejge-7803	189	2	3	3	NUM
ejge-7803	189	3	]	]	PUNCT
ejge-7803	189	4	further	far	ADV
ejge-7803	189	5	,	,	PUNCT
ejge-7803	189	6	we	we	PRON
ejge-7803	189	7	calculated	calculate	VERB
ejge-7803	189	8	test	test	NOUN
ejge-7803	189	9	criterion	criterion	NOUN
ejge-7803	189	10	t	t	PROPN
ejge-7803	189	11	,	,	PUNCT
ejge-7803	189	12	which	which	PRON
ejge-7803	189	13	was	be	AUX
ejge-7803	189	14	afterwards	afterwards	ADV
ejge-7803	189	15	compared	compare	VERB
ejge-7803	189	16	to	to	ADP
ejge-7803	189	17	a	a	DET
ejge-7803	189	18	critical	critical	ADJ
ejge-7803	189	19	region	region	NOUN
ejge-7803	189	20	on	on	ADP
ejge-7803	189	21	selected	select	VERB
ejge-7803	189	22	significance	significance	NOUN
ejge-7803	189	23	level	level	NOUN
ejge-7803	189	24	𝑊𝑊𝑊𝑊.	𝑊𝑊𝑊𝑊.	X
ejge-7803	189	25	𝑜𝑜	𝑜𝑜	CCONJ
ejge-7803	189	26	=	=	PUNCT
ejge-7803	189	27	𝑎𝑎𝑠𝑠	𝑎𝑎𝑠𝑠	VERB
ejge-7803	189	28	�	�	NOUN
ejge-7803	189	29	1−	1−	NUM
ejge-7803	189	30	𝑎𝑎𝑠𝑠2	𝑎𝑎𝑠𝑠2	PUNCT
ejge-7803	190	1	√𝑛𝑛	√𝑛𝑛	NOUN
ejge-7803	190	2	−	−	NOUN
ejge-7803	190	3	2	2	NUM
ejge-7803	190	4	;	;	PUNCT
ejge-7803	190	5	𝑊𝑊	𝑊𝑊	PROPN
ejge-7803	190	6	𝑊𝑊	𝑊𝑊	NOUN
ejge-7803	190	7	=	=	SYM
ejge-7803	190	8	{	{	PUNCT
ejge-7803	190	9	𝑜𝑜	𝑜𝑜	ADP
ejge-7803	190	10	;	;	PUNCT
ejge-7803	190	11	|𝑜𝑜|	|𝑜𝑜|	NUM
ejge-7803	190	12	≥	≥	NUM
ejge-7803	190	13	𝑜𝑜1−𝑊𝑊/2	𝑜𝑜1−𝑊𝑊/2	NOUN
ejge-7803	190	14	}	}	PUNCT
ejge-7803	190	15	[	[	X
ejge-7803	190	16	4	4	X
ejge-7803	190	17	]	]	PUNCT
ejge-7803	190	18	where	where	SCONJ
ejge-7803	190	19	𝑜𝑜1	𝑜𝑜1	VERB
ejge-7803	190	20	−	−	NOUN
ejge-7803	190	21	𝛼𝛼	𝛼𝛼	ADP
ejge-7803	190	22	2	2	NUM
ejge-7803	190	23	represents	represent	VERB
ejge-7803	190	24	quantile	quantile	NOUN
ejge-7803	190	25	of	of	ADP
ejge-7803	190	26	t	t	PROPN
ejge-7803	190	27	-	-	PUNCT
ejge-7803	190	28	test	test	NOUN
ejge-7803	190	29	with	with	ADP
ejge-7803	190	30	𝑛𝑛	𝑛𝑛	NOUN
ejge-7803	190	31	−	−	PRON
ejge-7803	190	32	2	2	NUM
ejge-7803	190	33	degrees	degree	NOUN
ejge-7803	190	34	of	of	ADP
ejge-7803	190	35	freedom	freedom	NOUN
ejge-7803	190	36	.	.	PUNCT
ejge-7803	191	1	we	we	PRON
ejge-7803	191	2	use	use	VERB
ejge-7803	191	3	a	a	DET
ejge-7803	191	4	significance	significance	NOUN
ejge-7803	191	5	level	level	NOUN
ejge-7803	191	6	α	α	NOUN
ejge-7803	191	7	αof	αof	NOUN
ejge-7803	191	8	5	5	NUM
ejge-7803	191	9	%	%	NOUN
ejge-7803	191	10	(	(	PUNCT
ejge-7803	191	11	i.e.	i.e.	X
ejge-7803	191	12	,	,	PUNCT
ejge-7803	191	13	95	95	NUM
ejge-7803	191	14	%	%	NOUN
ejge-7803	191	15	reliability	reliability	NOUN
ejge-7803	191	16	)	)	PUNCT
ejge-7803	191	17	,	,	PUNCT
ejge-7803	191	18	the	the	DET
ejge-7803	191	19	critical	critical	ADJ
ejge-7803	191	20	value	value	NOUN
ejge-7803	191	21	is	be	AUX
ejge-7803	191	22	given	give	VERB
ejge-7803	191	23	by	by	ADP
ejge-7803	191	24	the	the	DET
ejge-7803	191	25	quantile	quantile	NOUN
ejge-7803	191	26	𝑜𝑜0,975	𝑜𝑜0,975	PROPN
ejge-7803	191	27	(	(	PUNCT
ejge-7803	191	28	25	25	NUM
ejge-7803	191	29	)	)	PUNCT
ejge-7803	191	30	=	=	NOUN
ejge-7803	191	31	2,060	2,060	NUM
ejge-7803	191	32	4	4	NUM
ejge-7803	191	33	.	.	PUNCT
ejge-7803	192	1	findings	finding	NOUN
ejge-7803	192	2	and	and	CCONJ
ejge-7803	192	3	discussion	discussion	NOUN
ejge-7803	192	4	this	this	DET
ejge-7803	192	5	section	section	NOUN
ejge-7803	192	6	provides	provide	VERB
ejge-7803	192	7	our	our	PRON
ejge-7803	192	8	results	result	NOUN
ejge-7803	192	9	and	and	CCONJ
ejge-7803	192	10	related	related	ADJ
ejge-7803	192	11	discussion	discussion	NOUN
ejge-7803	192	12	about	about	ADP
ejge-7803	192	13	the	the	DET
ejge-7803	192	14	impact	impact	NOUN
ejge-7803	192	15	of	of	ADP
ejge-7803	192	16	the	the	DET
ejge-7803	192	17	definitive	definitive	ADJ
ejge-7803	192	18	vat	vat	NOUN
ejge-7803	192	19	system	system	NOUN
ejge-7803	192	20	on	on	ADP
ejge-7803	192	21	member	member	NOUN
ejge-7803	192	22	states	state	NOUN
ejge-7803	192	23	.	.	PUNCT
ejge-7803	193	1	firstly	firstly	ADV
ejge-7803	193	2	,	,	PUNCT
ejge-7803	193	3	trade	trade	NOUN
ejge-7803	193	4	balances	balance	NOUN
ejge-7803	193	5	of	of	ADP
ejge-7803	193	6	each	each	DET
ejge-7803	193	7	member	member	NOUN
ejge-7803	193	8	state	state	NOUN
ejge-7803	193	9	are	be	AUX
ejge-7803	193	10	calculated	calculate	VERB
ejge-7803	193	11	.	.	PUNCT
ejge-7803	194	1	secondly	secondly	ADV
ejge-7803	194	2	,	,	PUNCT
ejge-7803	194	3	administration	administration	NOUN
ejge-7803	194	4	costs	cost	NOUN
ejge-7803	194	5	’	'	PUNCT
ejge-7803	194	6	change	change	NOUN
ejge-7803	194	7	and	and	CCONJ
ejge-7803	194	8	additional	additional	ADJ
ejge-7803	194	9	vat	vat	NOUN
ejge-7803	194	10	revenues	revenue	NOUN
ejge-7803	194	11	are	be	AUX
ejge-7803	194	12	estimated	estimate	VERB
ejge-7803	194	13	.	.	PUNCT
ejge-7803	195	1	thirdly	thirdly	ADV
ejge-7803	195	2	,	,	PUNCT
ejge-7803	195	3	the	the	DET
ejge-7803	195	4	results	result	NOUN
ejge-7803	195	5	of	of	ADP
ejge-7803	195	6	correlation	correlation	NOUN
ejge-7803	195	7	analysis	analysis	NOUN
ejge-7803	195	8	between	between	ADP
ejge-7803	195	9	the	the	DET
ejge-7803	195	10	change	change	NOUN
ejge-7803	195	11	of	of	ADP
ejge-7803	195	12	administration	administration	NOUN
ejge-7803	195	13	costs	cost	NOUN
ejge-7803	195	14	and	and	CCONJ
ejge-7803	195	15	additional	additional	ADJ
ejge-7803	195	16	vat	vat	NOUN
ejge-7803	195	17	revenues	revenue	NOUN
ejge-7803	195	18	are	be	AUX
ejge-7803	195	19	provided	provide	VERB
ejge-7803	195	20	.	.	PUNCT
ejge-7803	196	1	4.1	4.1	NUM
ejge-7803	196	2	trade	trade	NOUN
ejge-7803	196	3	balances	balance	NOUN
ejge-7803	196	4	trade	trade	NOUN
ejge-7803	196	5	balances	balance	NOUN
ejge-7803	196	6	were	be	AUX
ejge-7803	196	7	calculated	calculate	VERB
ejge-7803	196	8	as	as	ADP
ejge-7803	196	9	the	the	DET
ejge-7803	196	10	values	value	NOUN
ejge-7803	196	11	of	of	ADP
ejge-7803	196	12	net	net	ADJ
ejge-7803	196	13	supplies	supply	NOUN
ejge-7803	196	14	of	of	ADP
ejge-7803	196	15	each	each	DET
ejge-7803	196	16	member	member	NOUN
ejge-7803	196	17	state	state	NOUN
ejge-7803	196	18	to	to	ADP
ejge-7803	196	19	other	other	ADJ
ejge-7803	196	20	member	member	NOUN
ejge-7803	196	21	states	state	NOUN
ejge-7803	196	22	.	.	PUNCT
ejge-7803	197	1	the	the	DET
ejge-7803	197	2	trade	trade	NOUN
ejge-7803	197	3	balances	balance	NOUN
ejge-7803	197	4	were	be	AUX
ejge-7803	197	5	adjusted	adjust	VERB
ejge-7803	197	6	by	by	ADP
ejge-7803	197	7	items	item	NOUN
ejge-7803	197	8	deducted	deduct	VERB
ejge-7803	197	9	as	as	ADP
ejge-7803	197	10	non	non	ADJ
ejge-7803	197	11	-	-	ADJ
ejge-7803	197	12	taxable	taxable	ADJ
ejge-7803	197	13	according	accord	VERB
ejge-7803	197	14	to	to	ADP
ejge-7803	197	15	directive	directive	NOUN
ejge-7803	197	16	.	.	PUNCT
ejge-7803	198	1	these	these	DET
ejge-7803	198	2	items	item	NOUN
ejge-7803	198	3	were	be	AUX
ejge-7803	198	4	about	about	ADV
ejge-7803	198	5	2	2	NUM
ejge-7803	198	6	%	%	NOUN
ejge-7803	198	7	of	of	ADP
ejge-7803	198	8	the	the	DET
ejge-7803	198	9	total	total	ADJ
ejge-7803	198	10	intra	intra	ADJ
ejge-7803	198	11	-	-	ADJ
ejge-7803	198	12	community	community	NOUN
ejge-7803	198	13	supplies	supply	NOUN
ejge-7803	198	14	and	and	CCONJ
ejge-7803	198	15	acquisitions	acquisition	NOUN
ejge-7803	198	16	.	.	PUNCT
ejge-7803	199	1	table	table	NOUN
ejge-7803	199	2	2	2	NUM
ejge-7803	199	3	contains	contain	VERB
ejge-7803	199	4	“	"	PUNCT
ejge-7803	199	5	net	net	ADJ
ejge-7803	199	6	supplies	supply	NOUN
ejge-7803	199	7	”	"	PUNCT
ejge-7803	199	8	(	(	PUNCT
ejge-7803	199	9	analogy	analogy	NOUN
ejge-7803	199	10	of	of	ADP
ejge-7803	199	11	net	net	ADJ
ejge-7803	199	12	export	export	NOUN
ejge-7803	199	13	or	or	CCONJ
ejge-7803	199	14	trade	trade	NOUN
ejge-7803	199	15	surplus	surplus	NOUN
ejge-7803	199	16	)	)	PUNCT
ejge-7803	199	17	calculated	calculate	VERB
ejge-7803	199	18	for	for	ADP
ejge-7803	199	19	each	each	DET
ejge-7803	199	20	member	member	NOUN
ejge-7803	199	21	state	state	NOUN
ejge-7803	199	22	as	as	ADP
ejge-7803	199	23	the	the	DET
ejge-7803	199	24	sum	sum	NOUN
ejge-7803	199	25	of	of	ADP
ejge-7803	199	26	intra	intra	ADJ
ejge-7803	199	27	-	-	ADJ
ejge-7803	199	28	community	community	NOUN
ejge-7803	199	29	acquisitions	acquisition	NOUN
ejge-7803	199	30	of	of	ADP
ejge-7803	199	31	goods	good	NOUN
ejge-7803	199	32	from	from	ADP
ejge-7803	199	33	all	all	DET
ejge-7803	199	34	other	other	ADJ
ejge-7803	199	35	member	member	NOUN
ejge-7803	199	36	states	state	NOUN
ejge-7803	199	37	subtracted	subtract	VERB
ejge-7803	199	38	from	from	ADP
ejge-7803	199	39	the	the	DET
ejge-7803	199	40	total	total	NOUN
ejge-7803	199	41	of	of	ADP
ejge-7803	199	42	intracommunity	intracommunity	NOUN
ejge-7803	199	43	supplies	supply	NOUN
ejge-7803	199	44	of	of	ADP
ejge-7803	199	45	goods	good	NOUN
ejge-7803	199	46	to	to	ADP
ejge-7803	199	47	all	all	DET
ejge-7803	199	48	other	other	ADJ
ejge-7803	199	49	member	member	NOUN
ejge-7803	199	50	states	state	NOUN
ejge-7803	199	51	.	.	PUNCT
ejge-7803	200	1	in	in	ADP
ejge-7803	200	2	the	the	DET
ejge-7803	200	3	last	last	ADJ
ejge-7803	200	4	two	two	NUM
ejge-7803	200	5	columns	column	NOUN
ejge-7803	200	6	,	,	PUNCT
ejge-7803	200	7	the	the	DET
ejge-7803	200	8	countries	country	NOUN
ejge-7803	200	9	are	be	AUX
ejge-7803	200	10	sorted	sort	VERB
ejge-7803	200	11	by	by	ADP
ejge-7803	200	12	their	their	PRON
ejge-7803	200	13	net	net	ADJ
ejge-7803	200	14	supplies	supply	NOUN
ejge-7803	200	15	in	in	ADP
ejge-7803	200	16	2017	2017	NUM
ejge-7803	200	17	to	to	PART
ejge-7803	200	18	get	get	VERB
ejge-7803	200	19	the	the	DET
ejge-7803	200	20	overview	overview	NOUN
ejge-7803	200	21	of	of	ADP
ejge-7803	200	22	which	which	DET
ejge-7803	200	23	state	state	NOUN
ejge-7803	200	24	was	be	AUX
ejge-7803	200	25	the	the	DET
ejge-7803	200	26	net	net	ADJ
ejge-7803	200	27	biggest	big	ADJ
ejge-7803	200	28	exporter	exporter	NOUN
ejge-7803	200	29	(	(	PUNCT
ejge-7803	200	30	intra	intra	ADJ
ejge-7803	200	31	-	-	ADJ
ejge-7803	200	32	community	community	NOUN
ejge-7803	200	33	supplier	supplier	NOUN
ejge-7803	200	34	)	)	PUNCT
ejge-7803	200	35	and	and	CCONJ
ejge-7803	200	36	which	which	PRON
ejge-7803	200	37	had	have	VERB
ejge-7803	200	38	the	the	DET
ejge-7803	200	39	biggest	big	ADJ
ejge-7803	200	40	imports	import	NOUN
ejge-7803	200	41	(	(	PUNCT
ejge-7803	200	42	intra	intra	ADJ
ejge-7803	200	43	-	-	ADJ
ejge-7803	200	44	community	community	NOUN
ejge-7803	200	45	acquisitions	acquisition	NOUN
ejge-7803	200	46	)	)	PUNCT
ejge-7803	200	47	https://en.wikipedia.org/wiki/variable_(mathematics)#applied_statistics	https://en.wikipedia.org/wiki/variable_(mathematics)#applied_statistic	NOUN
ejge-7803	200	48	https://en.wikipedia.org/wiki/monotonic_function	https://en.wikipedia.org/wiki/monotonic_function	NOUN
ejge-7803	200	49	zídková	zídková	NOUN
ejge-7803	200	50	and	and	CCONJ
ejge-7803	200	51	balíková	balíková	PROPN
ejge-7803	200	52	/	/	SYM
ejge-7803	200	53	european	european	PROPN
ejge-7803	200	54	journal	journal	PROPN
ejge-7803	200	55	of	of	ADP
ejge-7803	200	56	government	government	NOUN
ejge-7803	200	57	and	and	CCONJ
ejge-7803	200	58	economics	economic	NOUN
ejge-7803	200	59	10(2	10(2	NUM
ejge-7803	200	60	)	)	PUNCT
ejge-7803	200	61	,	,	PUNCT
ejge-7803	200	62	december	december	PROPN
ejge-7803	200	63	2021	2021	NUM
ejge-7803	200	64	,	,	PUNCT
ejge-7803	200	65	146	146	NUM
ejge-7803	200	66	-	-	SYM
ejge-7803	200	67	166	166	NUM
ejge-7803	200	68	156	156	NUM
ejge-7803	200	69	table	table	NOUN
ejge-7803	200	70	2	2	NUM
ejge-7803	200	71	.	.	PUNCT
ejge-7803	200	72	net	net	ADJ
ejge-7803	200	73	supplies	supply	NOUN
ejge-7803	200	74	after	after	ADP
ejge-7803	200	75	adjustments	adjustment	NOUN
ejge-7803	200	76	(	(	PUNCT
ejge-7803	200	77	eur	eur	NOUN
ejge-7803	200	78	million	million	NUM
ejge-7803	200	79	)	)	PUNCT
ejge-7803	200	80	.	.	PUNCT
ejge-7803	201	1	country	country	NOUN
ejge-7803	201	2	2019	2019	NUM
ejge-7803	201	3	2018	2018	NUM
ejge-7803	201	4	2017	2017	NUM
ejge-7803	201	5	2017	2017	NUM
ejge-7803	201	6	countries	country	NOUN
ejge-7803	201	7	(	(	PUNCT
ejge-7803	201	8	sorted	sort	VERB
ejge-7803	201	9	by	by	ADP
ejge-7803	201	10	their	their	PRON
ejge-7803	201	11	trade	trade	NOUN
ejge-7803	201	12	surplus	surplus	NOUN
ejge-7803	201	13	in	in	ADP
ejge-7803	201	14	2017	2017	NUM
ejge-7803	201	15	)	)	PUNCT
ejge-7803	201	16	austria	austria	PROPN
ejge-7803	201	17	16,908	16,908	NUM
ejge-7803	201	18	-16,525	-16,525	PUNCT
ejge-7803	201	19	-15,179	-15,179	VERB
ejge-7803	201	20	174,064	174,064	NUM
ejge-7803	201	21	netherlands	netherlands	PROPN
ejge-7803	201	22	belgium	belgium	PROPN
ejge-7803	201	23	28,333	28,333	NUM
ejge-7803	201	24	26,145	26,145	NUM
ejge-7803	201	25	25,641	25,641	NUM
ejge-7803	201	26	25,641	25,641	NUM
ejge-7803	201	27	belgium	belgium	NOUN
ejge-7803	201	28	bulgaria	bulgaria	PROPN
ejge-7803	201	29	-1,401	-1,401	PROPN
ejge-7803	202	1	-1,312	-1,312	PROPN
ejge-7803	202	2	-1,834	-1,834	PROPN
ejge-7803	202	3	21,888	21,888	NUM
ejge-7803	202	4	ireland	ireland	NOUN
ejge-7803	202	5	croatia	croatia	PROPN
ejge-7803	203	1	-9,353	-9,353	PROPN
ejge-7803	203	2	-8,340	-8,340	INTJ
ejge-7803	204	1	-7,758	-7,758	ADJ
ejge-7803	204	2	20,887	20,887	NUM
ejge-7803	204	3	germany	germany	PROPN
ejge-7803	204	4	cyprus	cyprus	PROPN
ejge-7803	204	5	-3,560	-3,560	ADP
ejge-7803	204	6	-3,669	-3,669	PRON
ejge-7803	204	7	-3,469	-3,469	PROPN
ejge-7803	204	8	18,510	18,510	NUM
ejge-7803	204	9	czech	czech	PROPN
ejge-7803	204	10	republic	republic	PROPN
ejge-7803	204	11	czech	czech	PROPN
ejge-7803	204	12	republic	republic	PROPN
ejge-7803	204	13	23,019	23,019	NUM
ejge-7803	204	14	20,323	20,323	NUM
ejge-7803	204	15	18,510	18,510	NUM
ejge-7803	204	16	9,981	9,981	NUM
ejge-7803	205	1	poland	poland	PROPN
ejge-7803	205	2	denmark	denmark	PROPN
ejge-7803	205	3	-5,895	-5,895	PROPN
ejge-7803	206	1	-7,106	-7,106	NOUN
ejge-7803	206	2	-5,390	-5,390	PROPN
ejge-7803	206	3	7,671	7,671	NUM
ejge-7803	206	4	hungary	hungary	PROPN
ejge-7803	206	5	estonia	estonia	PROPN
ejge-7803	206	6	-2,317	-2,317	PROPN
ejge-7803	207	1	-2,451	-2,451	PROPN
ejge-7803	207	2	-2,390	-2,390	PROPN
ejge-7803	208	1	3,474	3,474	NUM
ejge-7803	208	2	slovenia	slovenia	PROPN
ejge-7803	208	3	finland	finland	PROPN
ejge-7803	208	4	-10,486	-10,486	PROPN
ejge-7803	208	5	-10,373	-10,373	PROPN
ejge-7803	208	6	-10,158	-10,158	NUM
ejge-7803	208	7	2,677	2,677	NUM
ejge-7803	208	8	slovakia	slovakia	PROPN
ejge-7803	208	9	france	france	PROPN
ejge-7803	208	10	-116,548	-116,548	PUNCT
ejge-7803	208	11	-113,908	-113,908	PUNCT
ejge-7803	208	12	-113,055	-113,055	PROPN
ejge-7803	208	13	-1,568	-1,568	PROPN
ejge-7803	208	14	malta	malta	PROPN
ejge-7803	208	15	germany	germany	PROPN
ejge-7803	208	16	-1,515	-1,515	PROPN
ejge-7803	208	17	10,572	10,572	NUM
ejge-7803	208	18	20,887	20,887	NUM
ejge-7803	208	19	-1,834	-1,834	PROPN
ejge-7803	208	20	bulgaria	bulgaria	PROPN
ejge-7803	208	21	greece	greece	PROPN
ejge-7803	208	22	-10,424	-10,424	PUNCT
ejge-7803	208	23	-10,325	-10,325	PROPN
ejge-7803	208	24	-10,401	-10,401	PROPN
ejge-7803	208	25	-1,995	-1,995	PROPN
ejge-7803	208	26	italy	italy	PROPN
ejge-7803	208	27	hungary	hungary	PROPN
ejge-7803	208	28	9,549	9,549	NUM
ejge-7803	208	29	7,724	7,724	NUM
ejge-7803	208	30	7,671	7,671	NUM
ejge-7803	208	31	-2,390	-2,390	ADJ
ejge-7803	208	32	estonia	estonia	PROPN
ejge-7803	208	33	ireland	ireland	PROPN
ejge-7803	208	34	31,284	31,284	NUM
ejge-7803	208	35	26,431	26,431	NUM
ejge-7803	208	36	21,888	21,888	NUM
ejge-7803	208	37	-3,469	-3,469	PROPN
ejge-7803	208	38	cyprus	cyprus	PROPN
ejge-7803	208	39	italy	italy	PROPN
ejge-7803	209	1	3,203	3,203	NUM
ejge-7803	209	2	1,327	1,327	NUM
ejge-7803	209	3	-1,995	-1,995	PROPN
ejge-7803	209	4	-3,602	-3,602	PROPN
ejge-7803	209	5	latvia	latvia	PROPN
ejge-7803	209	6	latvia	latvia	PROPN
ejge-7803	209	7	-3,881	-3,881	PROPN
ejge-7803	209	8	-3,582	-3,582	PROPN
ejge-7803	209	9	-3,602	-3,602	PROPN
ejge-7803	209	10	-4,668	-4,668	PROPN
ejge-7803	209	11	lithuania	lithuania	PROPN
ejge-7803	209	12	lithuania	lithuania	PROPN
ejge-7803	209	13	-4,642	-4,642	PROPN
ejge-7803	209	14	-4,808	-4,808	PUNCT
ejge-7803	210	1	-4,668	-4,668	PROPN
ejge-7803	210	2	-5,390	-5,390	PROPN
ejge-7803	210	3	denmark	denmark	PROPN
ejge-7803	210	4	luxembourg	luxembourg	PROPN
ejge-7803	210	5	-6,040	-6,040	PROPN
ejge-7803	211	1	-6,777	-6,777	PROPN
ejge-7803	211	2	-6,029	-6,029	PROPN
ejge-7803	211	3	-5,546	-5,546	PROPN
ejge-7803	211	4	spain	spain	PROPN
ejge-7803	211	5	malta	malta	PROPN
ejge-7803	212	1	-1,619	-1,619	PROPN
ejge-7803	212	2	-2,050	-2,050	PROPN
ejge-7803	212	3	-1,568	-1,568	PROPN
ejge-7803	212	4	-6,029	-6,029	PROPN
ejge-7803	212	5	luxembourg	luxembourg	PROPN
ejge-7803	212	6	netherlands	netherlands	PROPN
ejge-7803	212	7	181,915	181,915	NUM
ejge-7803	212	8	184,964	184,964	NUM
ejge-7803	212	9	174,064	174,064	NUM
ejge-7803	212	10	-7,758	-7,758	ADJ
ejge-7803	212	11	croatia	croatia	PROPN
ejge-7803	212	12	poland	poland	PROPN
ejge-7803	212	13	19,155	19,155	NUM
ejge-7803	212	14	12,426	12,426	NUM
ejge-7803	212	15	9,981	9,981	NUM
ejge-7803	212	16	-10,158	-10,158	NUM
ejge-7803	212	17	finland	finland	PROPN
ejge-7803	212	18	portugal	portugal	PROPN
ejge-7803	212	19	-14,004	-14,004	PROPN
ejge-7803	212	20	-14,086	-14,086	ADJ
ejge-7803	212	21	-13,771	-13,771	PROPN
ejge-7803	212	22	-10,401	-10,401	PROPN
ejge-7803	212	23	greece	greece	PROPN
ejge-7803	212	24	romania	romania	PROPN
ejge-7803	212	25	-12,284	-12,284	PROPN
ejge-7803	212	26	-10,857	-10,857	PUNCT
ejge-7803	212	27	-10,491	-10,491	PROPN
ejge-7803	212	28	-10,491	-10,491	PROPN
ejge-7803	212	29	romania	romania	PROPN
ejge-7803	212	30	slovakia	slovakia	PROPN
ejge-7803	212	31	311	311	NUM
ejge-7803	212	32	2,173	2,173	NUM
ejge-7803	212	33	2,677	2,677	NUM
ejge-7803	212	34	-13,771	-13,771	X
ejge-7803	213	1	portugal	portugal	PROPN
ejge-7803	213	2	slovenia	slovenia	PROPN
ejge-7803	213	3	4,411	4,411	NUM
ejge-7803	213	4	4,276	4,276	NUM
ejge-7803	213	5	3,474	3,474	NUM
ejge-7803	213	6	-15,179	-15,179	NOUN
ejge-7803	213	7	austria	austria	PROPN
ejge-7803	213	8	spain	spain	PROPN
ejge-7803	213	9	-3,258	-3,258	PROPN
ejge-7803	213	10	-5,983	-5,983	PROPN
ejge-7803	213	11	-5,546	-5,546	INTJ
ejge-7803	213	12	-18,670	-18,670	PROPN
ejge-7803	213	13	sweden	sweden	PROPN
ejge-7803	213	14	sweden	sweden	PROPN
ejge-7803	213	15	-17,502	-17,502	PROPN
ejge-7803	213	16	-17,975	-17,975	PROPN
ejge-7803	213	17	-18,670	-18,670	PUNCT
ejge-7803	214	1	-113,055	-113,055	PROPN
ejge-7803	214	2	france	france	PROPN
ejge-7803	214	3	note	note	NOUN
ejge-7803	214	4	.	.	PUNCT
ejge-7803	215	1	source	source	NOUN
ejge-7803	215	2	:	:	PUNCT
ejge-7803	215	3	eurostat	eurostat	PROPN
ejge-7803	215	4	(	(	PUNCT
ejge-7803	215	5	2020	2020	NUM
ejge-7803	215	6	)	)	PUNCT
ejge-7803	215	7	and	and	CCONJ
ejge-7803	215	8	own	own	ADJ
ejge-7803	215	9	calculation	calculation	NOUN
ejge-7803	215	10	.	.	PUNCT
ejge-7803	216	1	a	a	DET
ejge-7803	216	2	positive	positive	ADJ
ejge-7803	216	3	value	value	NOUN
ejge-7803	216	4	of	of	ADP
ejge-7803	216	5	net	net	ADJ
ejge-7803	216	6	supplies	supply	NOUN
ejge-7803	216	7	represents	represent	VERB
ejge-7803	216	8	a	a	DET
ejge-7803	216	9	higher	high	ADJ
ejge-7803	216	10	number	number	NOUN
ejge-7803	216	11	of	of	ADP
ejge-7803	216	12	intra	intra	ADJ
ejge-7803	216	13	-	-	ADJ
ejge-7803	216	14	community	community	ADJ
ejge-7803	216	15	supplies	supply	NOUN
ejge-7803	216	16	than	than	ADP
ejge-7803	216	17	intra	intra	ADJ
ejge-7803	216	18	-	-	ADJ
ejge-7803	216	19	community	community	NOUN
ejge-7803	216	20	acquisitions	acquisition	NOUN
ejge-7803	216	21	.	.	PUNCT
ejge-7803	217	1	in	in	ADP
ejge-7803	217	2	such	such	DET
ejge-7803	217	3	a	a	DET
ejge-7803	217	4	case	case	NOUN
ejge-7803	217	5	,	,	PUNCT
ejge-7803	217	6	the	the	DET
ejge-7803	217	7	member	member	NOUN
ejge-7803	217	8	state	state	NOUN
ejge-7803	217	9	would	would	AUX
ejge-7803	217	10	,	,	PUNCT
ejge-7803	217	11	after	after	ADP
ejge-7803	217	12	the	the	DET
ejge-7803	217	13	implementation	implementation	NOUN
ejge-7803	217	14	of	of	ADP
ejge-7803	217	15	the	the	DET
ejge-7803	217	16	definitive	definitive	ADJ
ejge-7803	217	17	system	system	NOUN
ejge-7803	217	18	,	,	PUNCT
ejge-7803	217	19	collect	collect	VERB
ejge-7803	217	20	vat	vat	NOUN
ejge-7803	217	21	from	from	ADP
ejge-7803	217	22	b2b	b2b	NOUN
ejge-7803	217	23	intra	intra	ADJ
ejge-7803	217	24	-	-	ADJ
ejge-7803	217	25	community	community	ADJ
ejge-7803	217	26	supplies	supply	NOUN
ejge-7803	217	27	for	for	ADP
ejge-7803	217	28	other	other	ADJ
ejge-7803	217	29	states	state	NOUN
ejge-7803	217	30	,	,	PUNCT
ejge-7803	217	31	which	which	PRON
ejge-7803	217	32	will	will	AUX
ejge-7803	217	33	be	be	AUX
ejge-7803	217	34	higher	high	ADJ
ejge-7803	217	35	than	than	ADP
ejge-7803	217	36	the	the	DET
ejge-7803	217	37	vat	vat	NOUN
ejge-7803	217	38	collected	collect	VERB
ejge-7803	217	39	from	from	ADP
ejge-7803	217	40	b2b	b2b	NOUN
ejge-7803	217	41	intra	intra	ADJ
ejge-7803	217	42	-	-	ADJ
ejge-7803	217	43	community	community	NOUN
ejge-7803	217	44	acquisitions	acquisition	NOUN
ejge-7803	217	45	in	in	ADP
ejge-7803	217	46	the	the	DET
ejge-7803	217	47	current	current	ADJ
ejge-7803	217	48	system	system	NOUN
ejge-7803	217	49	.	.	PUNCT
ejge-7803	218	1	therefore	therefore	ADV
ejge-7803	218	2	,	,	PUNCT
ejge-7803	218	3	states	state	NOUN
ejge-7803	218	4	with	with	ADP
ejge-7803	218	5	the	the	DET
ejge-7803	218	6	highest	high	ADJ
ejge-7803	218	7	trade	trade	NOUN
ejge-7803	218	8	surplus	surplus	NOUN
ejge-7803	218	9	as	as	ADP
ejge-7803	218	10	netherlands	netherlands	PROPN
ejge-7803	218	11	,	,	PUNCT
ejge-7803	218	12	belgium	belgium	PROPN
ejge-7803	218	13	,	,	PUNCT
ejge-7803	218	14	ireland	ireland	PROPN
ejge-7803	218	15	,	,	PUNCT
ejge-7803	218	16	germany	germany	PROPN
ejge-7803	218	17	and	and	CCONJ
ejge-7803	218	18	czech	czech	PROPN
ejge-7803	218	19	republic	republic	NOUN
ejge-7803	218	20	would	would	AUX
ejge-7803	218	21	incur	incur	VERB
ejge-7803	218	22	more	more	ADJ
ejge-7803	218	23	administrative	administrative	ADJ
ejge-7803	218	24	costs	cost	NOUN
ejge-7803	218	25	caused	cause	VERB
ejge-7803	218	26	by	by	ADP
ejge-7803	218	27	a	a	DET
ejge-7803	218	28	definitive	definitive	ADJ
ejge-7803	218	29	vat	vat	NOUN
ejge-7803	218	30	system	system	NOUN
ejge-7803	218	31	compared	compare	VERB
ejge-7803	218	32	to	to	ADP
ejge-7803	218	33	the	the	DET
ejge-7803	218	34	administrative	administrative	ADJ
ejge-7803	218	35	cost	cost	NOUN
ejge-7803	218	36	that	that	SCONJ
ejge-7803	218	37	they	they	PRON
ejge-7803	218	38	are	be	AUX
ejge-7803	218	39	spending	spend	VERB
ejge-7803	218	40	now	now	ADV
ejge-7803	218	41	.	.	PUNCT
ejge-7803	219	1	the	the	DET
ejge-7803	219	2	impact	impact	NOUN
ejge-7803	219	3	of	of	ADP
ejge-7803	219	4	a	a	DET
ejge-7803	219	5	definitive	definitive	ADJ
ejge-7803	219	6	system	system	NOUN
ejge-7803	219	7	would	would	AUX
ejge-7803	219	8	not	not	PART
ejge-7803	219	9	be	be	AUX
ejge-7803	219	10	equal	equal	ADJ
ejge-7803	219	11	for	for	ADP
ejge-7803	219	12	all	all	DET
ejge-7803	219	13	member	member	NOUN
ejge-7803	219	14	states	state	NOUN
ejge-7803	219	15	,	,	PUNCT
ejge-7803	219	16	and	and	CCONJ
ejge-7803	219	17	countries	country	NOUN
ejge-7803	219	18	with	with	ADP
ejge-7803	219	19	positive	positive	ADJ
ejge-7803	219	20	trade	trade	NOUN
ejge-7803	219	21	balances	balance	NOUN
ejge-7803	219	22	would	would	AUX
ejge-7803	219	23	have	have	VERB
ejge-7803	219	24	the	the	DET
ejge-7803	219	25	worse	bad	ADJ
ejge-7803	219	26	administrative	administrative	ADJ
ejge-7803	219	27	position	position	NOUN
ejge-7803	219	28	.	.	PUNCT
ejge-7803	220	1	in	in	ADP
ejge-7803	220	2	the	the	DET
ejge-7803	220	3	left	left	ADJ
ejge-7803	220	4	part	part	NOUN
ejge-7803	220	5	of	of	ADP
ejge-7803	220	6	table	table	NOUN
ejge-7803	220	7	2	2	NUM
ejge-7803	220	8	,	,	PUNCT
ejge-7803	220	9	trade	trade	NOUN
ejge-7803	220	10	balances	balance	NOUN
ejge-7803	220	11	are	be	AUX
ejge-7803	220	12	calculated	calculate	VERB
ejge-7803	220	13	for	for	ADP
ejge-7803	220	14	three	three	NUM
ejge-7803	220	15	consecutive	consecutive	ADJ
ejge-7803	220	16	years	year	NOUN
ejge-7803	220	17	(	(	PUNCT
ejge-7803	220	18	2017	2017	NUM
ejge-7803	220	19	,	,	PUNCT
ejge-7803	220	20	2018	2018	NUM
ejge-7803	220	21	,	,	PUNCT
ejge-7803	220	22	2019	2019	NUM
ejge-7803	220	23	)	)	PUNCT
ejge-7803	220	24	to	to	PART
ejge-7803	220	25	ascertain	ascertain	VERB
ejge-7803	220	26	the	the	DET
ejge-7803	220	27	trend	trend	NOUN
ejge-7803	220	28	.	.	PUNCT
ejge-7803	221	1	most	most	ADJ
ejge-7803	221	2	of	of	ADP
ejge-7803	221	3	the	the	DET
ejge-7803	221	4	countries	country	NOUN
ejge-7803	221	5	remain	remain	VERB
ejge-7803	221	6	at	at	ADP
ejge-7803	221	7	either	either	CCONJ
ejge-7803	221	8	negative	negative	ADJ
ejge-7803	221	9	or	or	CCONJ
ejge-7803	221	10	positive	positive	ADJ
ejge-7803	221	11	values	value	NOUN
ejge-7803	221	12	,	,	PUNCT
ejge-7803	221	13	except	except	SCONJ
ejge-7803	221	14	for	for	ADP
ejge-7803	221	15	italy	italy	PROPN
ejge-7803	221	16	and	and	CCONJ
ejge-7803	221	17	germany	germany	PROPN
ejge-7803	221	18	.	.	PUNCT
ejge-7803	222	1	as	as	ADP
ejge-7803	222	2	for	for	ADP
ejge-7803	222	3	germany	germany	PROPN
ejge-7803	222	4	,	,	PUNCT
ejge-7803	222	5	b2b	b2b	NOUN
ejge-7803	222	6	intra	intra	ADJ
ejge-7803	222	7	-	-	ADJ
ejge-7803	222	8	community	community	ADJ
ejge-7803	222	9	supplies	supply	NOUN
ejge-7803	222	10	exceed	exceed	VERB
ejge-7803	222	11	zídková	zídková	NOUN
ejge-7803	222	12	and	and	CCONJ
ejge-7803	222	13	balíková	balíková	PROPN
ejge-7803	222	14	/	/	SYM
ejge-7803	222	15	european	european	PROPN
ejge-7803	222	16	journal	journal	PROPN
ejge-7803	222	17	of	of	ADP
ejge-7803	222	18	government	government	NOUN
ejge-7803	222	19	and	and	CCONJ
ejge-7803	222	20	economics	economic	NOUN
ejge-7803	222	21	10(2	10(2	NUM
ejge-7803	222	22	)	)	PUNCT
ejge-7803	222	23	,	,	PUNCT
ejge-7803	222	24	december	december	PROPN
ejge-7803	222	25	2021	2021	NUM
ejge-7803	222	26	,	,	PUNCT
ejge-7803	222	27	146	146	NUM
ejge-7803	222	28	-	-	SYM
ejge-7803	222	29	166	166	NUM
ejge-7803	222	30	157	157	NUM
ejge-7803	222	31	acquisitions	acquisition	NOUN
ejge-7803	222	32	in	in	ADP
ejge-7803	222	33	2017	2017	NUM
ejge-7803	222	34	and	and	CCONJ
ejge-7803	222	35	2018	2018	NUM
ejge-7803	222	36	.	.	PUNCT
ejge-7803	223	1	in	in	ADP
ejge-7803	223	2	2019	2019	NUM
ejge-7803	223	3	,	,	PUNCT
ejge-7803	223	4	germany	germany	PROPN
ejge-7803	223	5	reached	reach	VERB
ejge-7803	223	6	higher	high	ADJ
ejge-7803	223	7	intra	intra	ADJ
ejge-7803	223	8	-	-	ADJ
ejge-7803	223	9	community	community	NOUN
ejge-7803	223	10	acquisitions	acquisition	NOUN
ejge-7803	223	11	than	than	ADP
ejge-7803	223	12	supplies	supply	NOUN
ejge-7803	223	13	.	.	PUNCT
ejge-7803	224	1	in	in	ADP
ejge-7803	224	2	the	the	DET
ejge-7803	224	3	case	case	NOUN
ejge-7803	224	4	of	of	ADP
ejge-7803	224	5	italy	italy	PROPN
ejge-7803	224	6	,	,	PUNCT
ejge-7803	224	7	there	there	PRON
ejge-7803	224	8	were	be	VERB
ejge-7803	224	9	higher	high	ADJ
ejge-7803	224	10	intra	intra	ADJ
ejge-7803	224	11	-	-	ADJ
ejge-7803	224	12	community	community	NOUN
ejge-7803	224	13	acquisitions	acquisition	NOUN
ejge-7803	224	14	than	than	ADP
ejge-7803	224	15	supplies	supply	NOUN
ejge-7803	224	16	in	in	ADP
ejge-7803	224	17	2017	2017	NUM
ejge-7803	224	18	.	.	PUNCT
ejge-7803	225	1	for	for	ADP
ejge-7803	225	2	the	the	DET
ejge-7803	225	3	next	next	ADJ
ejge-7803	225	4	two	two	NUM
ejge-7803	225	5	years	year	NOUN
ejge-7803	225	6	,	,	PUNCT
ejge-7803	225	7	intra	intra	ADJ
ejge-7803	225	8	-	-	ADJ
ejge-7803	225	9	community	community	ADJ
ejge-7803	225	10	supplies	supply	NOUN
ejge-7803	225	11	exceed	exceed	VERB
ejge-7803	225	12	acquisitions	acquisition	NOUN
ejge-7803	225	13	.	.	PUNCT
ejge-7803	226	1	from	from	ADP
ejge-7803	226	2	the	the	DET
ejge-7803	226	3	last	last	ADJ
ejge-7803	226	4	two	two	NUM
ejge-7803	226	5	columns	column	NOUN
ejge-7803	226	6	,	,	PUNCT
ejge-7803	226	7	it	it	PRON
ejge-7803	226	8	can	can	AUX
ejge-7803	226	9	be	be	AUX
ejge-7803	226	10	observed	observe	VERB
ejge-7803	226	11	that	that	SCONJ
ejge-7803	226	12	intra	intra	ADJ
ejge-7803	226	13	-	-	ADJ
ejge-7803	226	14	community	community	ADJ
ejge-7803	226	15	supplies	supply	NOUN
ejge-7803	226	16	predominate	predominate	ADJ
ejge-7803	226	17	in	in	ADP
ejge-7803	226	18	the	the	DET
ejge-7803	226	19	case	case	NOUN
ejge-7803	226	20	of	of	ADP
ejge-7803	226	21	belgium	belgium	NOUN
ejge-7803	226	22	,	,	PUNCT
ejge-7803	226	23	the	the	DET
ejge-7803	226	24	czech	czech	PROPN
ejge-7803	226	25	republic	republic	NOUN
ejge-7803	226	26	,	,	PUNCT
ejge-7803	226	27	hungary	hungary	PROPN
ejge-7803	226	28	,	,	PUNCT
ejge-7803	226	29	ireland	ireland	PROPN
ejge-7803	226	30	,	,	PUNCT
ejge-7803	226	31	the	the	DET
ejge-7803	226	32	netherlands	netherlands	PROPN
ejge-7803	226	33	,	,	PUNCT
ejge-7803	226	34	poland	poland	PROPN
ejge-7803	226	35	as	as	ADV
ejge-7803	226	36	well	well	ADV
ejge-7803	226	37	as	as	ADP
ejge-7803	226	38	slovakia	slovakia	PROPN
ejge-7803	226	39	and	and	CCONJ
ejge-7803	226	40	slovenia	slovenia	PROPN
ejge-7803	226	41	.	.	PUNCT
ejge-7803	227	1	these	these	DET
ejge-7803	227	2	states	state	NOUN
ejge-7803	227	3	are	be	AUX
ejge-7803	227	4	expected	expect	VERB
ejge-7803	227	5	to	to	PART
ejge-7803	227	6	have	have	VERB
ejge-7803	227	7	a	a	DET
ejge-7803	227	8	worse	bad	ADJ
ejge-7803	227	9	administrative	administrative	ADJ
ejge-7803	227	10	position	position	NOUN
ejge-7803	227	11	in	in	ADP
ejge-7803	227	12	the	the	DET
ejge-7803	227	13	definitive	definitive	ADJ
ejge-7803	227	14	vat	vat	NOUN
ejge-7803	227	15	system	system	NOUN
ejge-7803	227	16	since	since	SCONJ
ejge-7803	227	17	they	they	PRON
ejge-7803	227	18	would	would	AUX
ejge-7803	227	19	have	have	VERB
ejge-7803	227	20	a	a	DET
ejge-7803	227	21	higher	high	ADJ
ejge-7803	227	22	administrative	administrative	ADJ
ejge-7803	227	23	burden	burden	NOUN
ejge-7803	227	24	caused	cause	VERB
ejge-7803	227	25	by	by	ADP
ejge-7803	227	26	the	the	DET
ejge-7803	227	27	additional	additional	ADJ
ejge-7803	227	28	collection	collection	NOUN
ejge-7803	227	29	of	of	ADP
ejge-7803	227	30	output	output	NOUN
ejge-7803	227	31	vat	vat	NOUN
ejge-7803	227	32	on	on	ADP
ejge-7803	227	33	intra	intra	ADJ
ejge-7803	227	34	-	-	ADJ
ejge-7803	227	35	community	community	ADJ
ejge-7803	227	36	supplies	supply	NOUN
ejge-7803	227	37	for	for	ADP
ejge-7803	227	38	another	another	DET
ejge-7803	227	39	member	member	NOUN
ejge-7803	227	40	states	state	NOUN
ejge-7803	227	41	.	.	PUNCT
ejge-7803	228	1	the	the	DET
ejge-7803	228	2	greatest	great	ADJ
ejge-7803	228	3	difference	difference	NOUN
ejge-7803	228	4	between	between	ADP
ejge-7803	228	5	intra	intra	ADJ
ejge-7803	228	6	-	-	ADJ
ejge-7803	228	7	community	community	NOUN
ejge-7803	228	8	supplies	supply	NOUN
ejge-7803	228	9	and	and	CCONJ
ejge-7803	228	10	acquisitions	acquisition	NOUN
ejge-7803	228	11	is	be	AUX
ejge-7803	228	12	in	in	ADP
ejge-7803	228	13	the	the	DET
ejge-7803	228	14	netherlands	netherlands	PROPN
ejge-7803	228	15	.	.	PUNCT
ejge-7803	229	1	in	in	ADP
ejge-7803	229	2	the	the	DET
ejge-7803	229	3	long	long	ADJ
ejge-7803	229	4	term	term	NOUN
ejge-7803	229	5	,	,	PUNCT
ejge-7803	229	6	the	the	DET
ejge-7803	229	7	netherlands	netherlands	PROPN
ejge-7803	229	8	has	have	VERB
ejge-7803	229	9	higher	high	ADJ
ejge-7803	229	10	intra	intra	ADJ
ejge-7803	229	11	-	-	ADJ
ejge-7803	229	12	community	community	ADJ
ejge-7803	229	13	supplies	supply	NOUN
ejge-7803	229	14	than	than	ADP
ejge-7803	229	15	acquisitions	acquisition	NOUN
ejge-7803	229	16	by	by	ADP
ejge-7803	229	17	approx	approx	PROPN
ejge-7803	229	18	.	.	PUNCT
ejge-7803	230	1	eur	eur	PROPN
ejge-7803	230	2	181	181	NUM
ejge-7803	230	3	billion	billion	NUM
ejge-7803	230	4	.	.	PUNCT
ejge-7803	231	1	thus	thus	ADV
ejge-7803	231	2	,	,	PUNCT
ejge-7803	231	3	it	it	PRON
ejge-7803	231	4	is	be	AUX
ejge-7803	231	5	expected	expect	VERB
ejge-7803	231	6	that	that	SCONJ
ejge-7803	231	7	the	the	DET
ejge-7803	231	8	netherlands	netherlands	PROPN
ejge-7803	231	9	would	would	AUX
ejge-7803	231	10	encounter	encounter	VERB
ejge-7803	231	11	the	the	DET
ejge-7803	231	12	highest	high	ADJ
ejge-7803	231	13	increase	increase	NOUN
ejge-7803	231	14	of	of	ADP
ejge-7803	231	15	administration	administration	NOUN
ejge-7803	231	16	costs	cost	NOUN
ejge-7803	231	17	in	in	ADP
ejge-7803	231	18	the	the	DET
ejge-7803	231	19	definitive	definitive	ADJ
ejge-7803	231	20	vat	vat	NOUN
ejge-7803	231	21	system	system	NOUN
ejge-7803	231	22	.	.	PUNCT
ejge-7803	232	1	on	on	ADP
ejge-7803	232	2	the	the	DET
ejge-7803	232	3	contrary	contrary	NOUN
ejge-7803	232	4	,	,	PUNCT
ejge-7803	232	5	france	france	PROPN
ejge-7803	232	6	would	would	AUX
ejge-7803	232	7	improve	improve	VERB
ejge-7803	232	8	its	its	PRON
ejge-7803	232	9	position	position	NOUN
ejge-7803	232	10	as	as	SCONJ
ejge-7803	232	11	it	it	PRON
ejge-7803	232	12	has	have	VERB
ejge-7803	232	13	on	on	ADP
ejge-7803	232	14	average	average	ADJ
ejge-7803	232	15	about	about	ADP
ejge-7803	232	16	eur	eur	PROPN
ejge-7803	232	17	116	116	NUM
ejge-7803	232	18	billion	billion	NUM
ejge-7803	232	19	surplus	surplus	NOUN
ejge-7803	232	20	in	in	ADP
ejge-7803	232	21	intra	intra	ADJ
ejge-7803	232	22	-	-	ADJ
ejge-7803	232	23	community	community	NOUN
ejge-7803	232	24	acquisitions	acquisition	NOUN
ejge-7803	232	25	.	.	PUNCT
ejge-7803	233	1	4.2	4.2	NUM
ejge-7803	233	2	change	change	NOUN
ejge-7803	233	3	in	in	ADP
ejge-7803	233	4	administration	administration	NOUN
ejge-7803	233	5	costs	cost	NOUN
ejge-7803	233	6	based	base	VERB
ejge-7803	233	7	on	on	ADP
ejge-7803	233	8	the	the	DET
ejge-7803	233	9	results	result	NOUN
ejge-7803	233	10	above	above	ADV
ejge-7803	233	11	,	,	PUNCT
ejge-7803	233	12	we	we	PRON
ejge-7803	233	13	analyze	analyze	VERB
ejge-7803	233	14	which	which	DET
ejge-7803	233	15	countries	country	NOUN
ejge-7803	233	16	would	would	AUX
ejge-7803	233	17	incur	incur	VERB
ejge-7803	233	18	higher	high	ADJ
ejge-7803	233	19	administration	administration	NOUN
ejge-7803	233	20	costs	cost	NOUN
ejge-7803	233	21	in	in	ADP
ejge-7803	233	22	the	the	DET
ejge-7803	233	23	definitive	definitive	ADJ
ejge-7803	233	24	vat	vat	NOUN
ejge-7803	233	25	system	system	NOUN
ejge-7803	233	26	and	and	CCONJ
ejge-7803	233	27	which	which	DET
ejge-7803	233	28	countries	country	NOUN
ejge-7803	233	29	will	will	AUX
ejge-7803	233	30	,	,	PUNCT
ejge-7803	233	31	on	on	ADP
ejge-7803	233	32	the	the	DET
ejge-7803	233	33	contrary	contrary	NOUN
ejge-7803	233	34	,	,	PUNCT
ejge-7803	233	35	reduce	reduce	VERB
ejge-7803	233	36	their	their	PRON
ejge-7803	233	37	tax	tax	NOUN
ejge-7803	233	38	collection	collection	NOUN
ejge-7803	233	39	costs	cost	NOUN
ejge-7803	233	40	.	.	PUNCT
ejge-7803	234	1	table	table	NOUN
ejge-7803	234	2	3	3	NUM
ejge-7803	234	3	shows	show	VERB
ejge-7803	234	4	the	the	DET
ejge-7803	234	5	estimates	estimate	NOUN
ejge-7803	234	6	of	of	ADP
ejge-7803	234	7	the	the	DET
ejge-7803	234	8	change	change	NOUN
ejge-7803	234	9	in	in	ADP
ejge-7803	234	10	administrative	administrative	ADJ
ejge-7803	234	11	costs	cost	NOUN
ejge-7803	234	12	for	for	ADP
ejge-7803	234	13	all	all	DET
ejge-7803	234	14	member	member	NOUN
ejge-7803	234	15	states	state	NOUN
ejge-7803	234	16	in	in	ADP
ejge-7803	234	17	2017	2017	NUM
ejge-7803	234	18	.	.	PUNCT
ejge-7803	235	1	the	the	DET
ejge-7803	235	2	second	second	ADJ
ejge-7803	235	3	column	column	NOUN
ejge-7803	235	4	displays	display	VERB
ejge-7803	235	5	the	the	DET
ejge-7803	235	6	change	change	NOUN
ejge-7803	235	7	in	in	ADP
ejge-7803	235	8	vat	vat	NOUN
ejge-7803	235	9	collected	collect	VERB
ejge-7803	235	10	by	by	ADP
ejge-7803	235	11	member	member	NOUN
ejge-7803	235	12	states	state	NOUN
ejge-7803	235	13	under	under	ADP
ejge-7803	235	14	the	the	DET
ejge-7803	235	15	definitive	definitive	ADJ
ejge-7803	235	16	system	system	NOUN
ejge-7803	235	17	calculated	calculate	VERB
ejge-7803	235	18	as	as	ADP
ejge-7803	235	19	net	net	ADJ
ejge-7803	235	20	supplies	supply	NOUN
ejge-7803	235	21	multiplied	multiply	VERB
ejge-7803	235	22	by	by	ADP
ejge-7803	235	23	the	the	DET
ejge-7803	235	24	average	average	ADJ
ejge-7803	235	25	vat	vat	NOUN
ejge-7803	235	26	rate	rate	NOUN
ejge-7803	235	27	.	.	PUNCT
ejge-7803	236	1	the	the	DET
ejge-7803	236	2	third	third	ADJ
ejge-7803	236	3	column	column	NOUN
ejge-7803	236	4	shows	show	VERB
ejge-7803	236	5	tax	tax	NOUN
ejge-7803	236	6	collection	collection	NOUN
ejge-7803	236	7	costs	cost	NOUN
ejge-7803	236	8	per	per	ADP
ejge-7803	236	9	unit	unit	NOUN
ejge-7803	236	10	of	of	ADP
ejge-7803	236	11	revenue	revenue	NOUN
ejge-7803	236	12	.	.	PUNCT
ejge-7803	237	1	unfortunately	unfortunately	ADV
ejge-7803	237	2	,	,	PUNCT
ejge-7803	237	3	the	the	DET
ejge-7803	237	4	data	datum	NOUN
ejge-7803	237	5	about	about	ADP
ejge-7803	237	6	the	the	DET
ejge-7803	237	7	cost	cost	NOUN
ejge-7803	237	8	of	of	ADP
ejge-7803	237	9	collection	collection	NOUN
ejge-7803	237	10	are	be	AUX
ejge-7803	237	11	not	not	PART
ejge-7803	237	12	available	available	ADJ
ejge-7803	237	13	for	for	ADP
ejge-7803	237	14	hungary	hungary	PROPN
ejge-7803	237	15	,	,	PUNCT
ejge-7803	237	16	poland	poland	PROPN
ejge-7803	237	17	,	,	PUNCT
ejge-7803	237	18	and	and	CCONJ
ejge-7803	237	19	slovakia	slovakia	PROPN
ejge-7803	237	20	.	.	PUNCT
ejge-7803	238	1	to	to	PART
ejge-7803	238	2	estimate	estimate	VERB
ejge-7803	238	3	the	the	DET
ejge-7803	238	4	change	change	NOUN
ejge-7803	238	5	in	in	ADP
ejge-7803	238	6	tax	tax	NOUN
ejge-7803	238	7	administration	administration	NOUN
ejge-7803	238	8	costs	cost	NOUN
ejge-7803	238	9	in	in	ADP
ejge-7803	238	10	those	those	DET
ejge-7803	238	11	three	three	NUM
ejge-7803	238	12	member	member	NOUN
ejge-7803	238	13	states	state	NOUN
ejge-7803	238	14	,	,	PUNCT
ejge-7803	238	15	we	we	PRON
ejge-7803	238	16	calculated	calculate	VERB
ejge-7803	238	17	average	average	ADJ
ejge-7803	238	18	tax	tax	NOUN
ejge-7803	238	19	collection	collection	NOUN
ejge-7803	238	20	costs	cost	NOUN
ejge-7803	238	21	amounting	amount	VERB
ejge-7803	238	22	to	to	ADP
ejge-7803	238	23	0.0078	0.0078	NUM
ejge-7803	238	24	based	base	VERB
ejge-7803	238	25	on	on	ADP
ejge-7803	238	26	the	the	DET
ejge-7803	238	27	values	value	NOUN
ejge-7803	238	28	for	for	ADP
ejge-7803	238	29	all	all	DET
ejge-7803	238	30	other	other	ADJ
ejge-7803	238	31	24	24	NUM
ejge-7803	238	32	states	state	NOUN
ejge-7803	238	33	.	.	PUNCT
ejge-7803	239	1	the	the	DET
ejge-7803	239	2	fourth	fourth	ADJ
ejge-7803	239	3	column	column	NOUN
ejge-7803	239	4	displays	display	VERB
ejge-7803	239	5	the	the	DET
ejge-7803	239	6	final	final	ADJ
ejge-7803	239	7	estimation	estimation	NOUN
ejge-7803	239	8	of	of	ADP
ejge-7803	239	9	the	the	DET
ejge-7803	239	10	change	change	NOUN
ejge-7803	239	11	in	in	ADP
ejge-7803	239	12	tax	tax	NOUN
ejge-7803	239	13	administration	administration	NOUN
ejge-7803	239	14	costs	cost	NOUN
ejge-7803	239	15	caused	cause	VERB
ejge-7803	239	16	by	by	ADP
ejge-7803	239	17	the	the	DET
ejge-7803	239	18	implementation	implementation	NOUN
ejge-7803	239	19	of	of	ADP
ejge-7803	239	20	the	the	DET
ejge-7803	239	21	definitive	definitive	ADJ
ejge-7803	239	22	vat	vat	NOUN
ejge-7803	239	23	system	system	NOUN
ejge-7803	239	24	.	.	PUNCT
ejge-7803	240	1	the	the	DET
ejge-7803	240	2	estimation	estimation	NOUN
ejge-7803	240	3	is	be	AUX
ejge-7803	240	4	based	base	VERB
ejge-7803	240	5	on	on	ADP
ejge-7803	240	6	the	the	DET
ejge-7803	240	7	change	change	NOUN
ejge-7803	240	8	in	in	ADP
ejge-7803	240	9	the	the	DET
ejge-7803	240	10	amount	amount	NOUN
ejge-7803	240	11	of	of	ADP
ejge-7803	240	12	administered	administer	VERB
ejge-7803	240	13	vat	vat	NOUN
ejge-7803	240	14	and	and	CCONJ
ejge-7803	240	15	actual	actual	ADJ
ejge-7803	240	16	tax	tax	NOUN
ejge-7803	240	17	collection	collection	NOUN
ejge-7803	240	18	costs	cost	NOUN
ejge-7803	240	19	in	in	ADP
ejge-7803	240	20	each	each	DET
ejge-7803	240	21	state	state	NOUN
ejge-7803	240	22	.	.	PUNCT
ejge-7803	241	1	it	it	PRON
ejge-7803	241	2	is	be	AUX
ejge-7803	241	3	necessary	necessary	ADJ
ejge-7803	241	4	to	to	PART
ejge-7803	241	5	remark	remark	VERB
ejge-7803	241	6	that	that	SCONJ
ejge-7803	241	7	slightly	slightly	ADV
ejge-7803	241	8	higher	high	ADJ
ejge-7803	241	9	costs	cost	NOUN
ejge-7803	241	10	should	should	AUX
ejge-7803	241	11	be	be	AUX
ejge-7803	241	12	expected	expect	VERB
ejge-7803	241	13	since	since	SCONJ
ejge-7803	241	14	the	the	DET
ejge-7803	241	15	definitive	definitive	ADJ
ejge-7803	241	16	system	system	NOUN
ejge-7803	241	17	would	would	AUX
ejge-7803	241	18	also	also	ADV
ejge-7803	241	19	require	require	VERB
ejge-7803	241	20	new	new	ADJ
ejge-7803	241	21	operations	operation	NOUN
ejge-7803	241	22	(	(	PUNCT
ejge-7803	241	23	such	such	ADJ
ejge-7803	241	24	as	as	ADP
ejge-7803	241	25	forwarding	forwarding	NOUN
ejge-7803	241	26	of	of	ADP
ejge-7803	241	27	payments	payment	NOUN
ejge-7803	241	28	among	among	ADP
ejge-7803	241	29	tax	tax	NOUN
ejge-7803	241	30	administrators	administrator	NOUN
ejge-7803	241	31	)	)	PUNCT
ejge-7803	241	32	.	.	PUNCT
ejge-7803	242	1	the	the	DET
ejge-7803	242	2	highest	high	ADJ
ejge-7803	242	3	benefit	benefit	NOUN
ejge-7803	242	4	of	of	ADP
ejge-7803	242	5	vat	vat	NOUN
ejge-7803	242	6	system	system	NOUN
ejge-7803	242	7	’s	’s	PART
ejge-7803	242	8	transformation	transformation	NOUN
ejge-7803	242	9	would	would	AUX
ejge-7803	242	10	experience	experience	VERB
ejge-7803	242	11	france	france	PROPN
ejge-7803	242	12	.	.	PUNCT
ejge-7803	243	1	france	france	PROPN
ejge-7803	243	2	has	have	VERB
ejge-7803	243	3	the	the	DET
ejge-7803	243	4	lowest	low	ADJ
ejge-7803	243	5	net	net	ADJ
ejge-7803	243	6	supplies	supply	NOUN
ejge-7803	243	7	in	in	ADP
ejge-7803	243	8	the	the	DET
ejge-7803	243	9	eu	eu	PROPN
ejge-7803	243	10	connected	connect	VERB
ejge-7803	243	11	to	to	ADP
ejge-7803	243	12	an	an	DET
ejge-7803	243	13	above	above	ADJ
ejge-7803	243	14	-	-	PUNCT
ejge-7803	243	15	average	average	NOUN
ejge-7803	243	16	cost	cost	NOUN
ejge-7803	243	17	of	of	ADP
ejge-7803	243	18	collection	collection	NOUN
ejge-7803	243	19	(	(	PUNCT
ejge-7803	243	20	0.0090	0.0090	NUM
ejge-7803	243	21	)	)	PUNCT
ejge-7803	243	22	.	.	PUNCT
ejge-7803	244	1	generally	generally	ADV
ejge-7803	244	2	,	,	PUNCT
ejge-7803	244	3	if	if	SCONJ
ejge-7803	244	4	the	the	DET
ejge-7803	244	5	state	state	NOUN
ejge-7803	244	6	with	with	ADP
ejge-7803	244	7	negative	negative	ADJ
ejge-7803	244	8	net	net	ADJ
ejge-7803	244	9	supplies	supply	NOUN
ejge-7803	244	10	also	also	ADV
ejge-7803	244	11	has	have	VERB
ejge-7803	244	12	a	a	DET
ejge-7803	244	13	high	high	ADJ
ejge-7803	244	14	value	value	NOUN
ejge-7803	244	15	of	of	ADP
ejge-7803	244	16	collection	collection	NOUN
ejge-7803	244	17	costs	cost	NOUN
ejge-7803	244	18	,	,	PUNCT
ejge-7803	244	19	it	it	PRON
ejge-7803	244	20	would	would	AUX
ejge-7803	244	21	benefit	benefit	VERB
ejge-7803	244	22	even	even	ADV
ejge-7803	244	23	more	more	ADV
ejge-7803	244	24	.	.	PUNCT
ejge-7803	245	1	the	the	DET
ejge-7803	245	2	reason	reason	NOUN
ejge-7803	245	3	is	be	AUX
ejge-7803	245	4	that	that	SCONJ
ejge-7803	245	5	the	the	DET
ejge-7803	245	6	tax	tax	NOUN
ejge-7803	245	7	,	,	PUNCT
ejge-7803	245	8	which	which	PRON
ejge-7803	245	9	is	be	AUX
ejge-7803	245	10	now	now	ADV
ejge-7803	245	11	collected	collect	VERB
ejge-7803	245	12	not	not	PART
ejge-7803	245	13	efficiently	efficiently	ADV
ejge-7803	245	14	by	by	ADP
ejge-7803	245	15	such	such	DET
ejge-7803	245	16	a	a	DET
ejge-7803	245	17	state	state	NOUN
ejge-7803	245	18	,	,	PUNCT
ejge-7803	245	19	would	would	AUX
ejge-7803	245	20	be	be	AUX
ejge-7803	245	21	collected	collect	VERB
ejge-7803	245	22	by	by	ADP
ejge-7803	245	23	another	another	DET
ejge-7803	245	24	member	member	NOUN
ejge-7803	245	25	state	state	NOUN
ejge-7803	245	26	.	.	PUNCT
ejge-7803	246	1	zídková	zídková	PROPN
ejge-7803	246	2	and	and	CCONJ
ejge-7803	246	3	balíková	balíková	PROPN
ejge-7803	246	4	/	/	SYM
ejge-7803	246	5	european	european	PROPN
ejge-7803	246	6	journal	journal	PROPN
ejge-7803	246	7	of	of	ADP
ejge-7803	246	8	government	government	NOUN
ejge-7803	246	9	and	and	CCONJ
ejge-7803	246	10	economics	economic	NOUN
ejge-7803	246	11	10(2	10(2	NUM
ejge-7803	246	12	)	)	PUNCT
ejge-7803	246	13	,	,	PUNCT
ejge-7803	246	14	december	december	PROPN
ejge-7803	246	15	2021	2021	NUM
ejge-7803	246	16	,	,	PUNCT
ejge-7803	246	17	146	146	NUM
ejge-7803	246	18	-	-	SYM
ejge-7803	246	19	166	166	NUM
ejge-7803	246	20	158	158	NUM
ejge-7803	246	21	table	table	NOUN
ejge-7803	246	22	3	3	NUM
ejge-7803	246	23	.	.	PUNCT
ejge-7803	247	1	change	change	NOUN
ejge-7803	247	2	in	in	ADP
ejge-7803	247	3	administration	administration	NOUN
ejge-7803	247	4	costs	cost	NOUN
ejge-7803	247	5	.	.	PUNCT
ejge-7803	248	1	country	country	NOUN
ejge-7803	248	2	vat	vat	NOUN
ejge-7803	248	3	administered	administer	VERB
ejge-7803	248	4	for	for	ADP
ejge-7803	248	5	other	other	ADJ
ejge-7803	248	6	member	member	NOUN
ejge-7803	248	7	states	state	NOUN
ejge-7803	248	8	(	(	PUNCT
ejge-7803	248	9	eur	eur	NOUN
ejge-7803	248	10	million	million	NUM
ejge-7803	248	11	)	)	PUNCT
ejge-7803	248	12	cost	cost	NOUN
ejge-7803	248	13	of	of	ADP
ejge-7803	248	14	collection	collection	NOUN
ejge-7803	248	15	change	change	NOUN
ejge-7803	248	16	in	in	ADP
ejge-7803	248	17	administration	administration	NOUN
ejge-7803	248	18	costs	cost	NOUN
ejge-7803	248	19	(	(	PUNCT
ejge-7803	248	20	eur	eur	NOUN
ejge-7803	248	21	million	million	NUM
ejge-7803	248	22	)	)	PUNCT
ejge-7803	248	23	netherlands	netherlands	PROPN
ejge-7803	248	24	37,456	37,456	NUM
ejge-7803	248	25	0.0076	0.0076	NUM
ejge-7803	248	26	286	286	NUM
ejge-7803	248	27	germany	germany	PROPN
ejge-7803	248	28	4,495	4,495	NUM
ejge-7803	248	29	0.0137	0.0137	NUM
ejge-7803	248	30	62	62	NUM
ejge-7803	248	31	czech	czech	PROPN
ejge-7803	248	32	republic	republic	NOUN
ejge-7803	248	33	3,983	3,983	NUM
ejge-7803	248	34	0.0132	0.0132	NUM
ejge-7803	248	35	53	53	NUM
ejge-7803	248	36	belgium	belgium	NOUN
ejge-7803	248	37	5,518	5,518	NUM
ejge-7803	248	38	0.0092	0.0092	NUM
ejge-7803	248	39	51	51	NUM
ejge-7803	248	40	ireland	ireland	NOUN
ejge-7803	248	41	4,710	4,710	NUM
ejge-7803	248	42	0.0055	0.0055	NUM
ejge-7803	248	43	26	26	NUM
ejge-7803	248	44	poland	poland	PROPN
ejge-7803	248	45	2,148	2,148	NUM
ejge-7803	248	46	0.0078	0.0078	NUM
ejge-7803	248	47	17	17	NUM
ejge-7803	248	48	hungary	hungary	PROPN
ejge-7803	248	49	1,651	1,651	NUM
ejge-7803	248	50	0.0078	0.0078	NUM
ejge-7803	248	51	13	13	NUM
ejge-7803	248	52	slovenia	slovenia	NOUN
ejge-7803	248	53	748	748	NUM
ejge-7803	248	54	0.0068	0.0068	NUM
ejge-7803	248	55	5	5	NUM
ejge-7803	248	56	slovakia	slovakia	NOUN
ejge-7803	248	57	576	576	NUM
ejge-7803	248	58	0.0078	0.0078	NUM
ejge-7803	248	59	4	4	NUM
ejge-7803	248	60	malta	malta	PROPN
ejge-7803	248	61	-337	-337	PROPN
ejge-7803	248	62	0.0042	0.0042	NUM
ejge-7803	248	63	-1	-1	PUNCT
ejge-7803	248	64	estonia	estonia	PROPN
ejge-7803	249	1	-514	-514	PROPN
ejge-7803	249	2	0.0033	0.0033	NUM
ejge-7803	249	3	-2	-2	NOUN
ejge-7803	249	4	italy	italy	PROPN
ejge-7803	249	5	-429	-429	PROPN
ejge-7803	249	6	0.0084	0.0084	PROPN
ejge-7803	249	7	-4	-4	PUNCT
ejge-7803	250	1	bulgaria	bulgaria	PROPN
ejge-7803	250	2	-395	-395	PROPN
ejge-7803	250	3	0.0100	0.0100	NUM
ejge-7803	250	4	-4	-4	PUNCT
ejge-7803	251	1	denmark	denmark	PROPN
ejge-7803	251	2	-1,160	-1,160	PROPN
ejge-7803	251	3	0.0052	0.0052	NUM
ejge-7803	252	1	-6	-6	INTJ
ejge-7803	253	1	latvia	latvia	PROPN
ejge-7803	253	2	-775	-775	PROPN
ejge-7803	253	3	0.0081	0.0081	NUM
ejge-7803	254	1	-6	-6	PROPN
ejge-7803	255	1	lithuania	lithuania	PROPN
ejge-7803	255	2	-1,004	-1,004	PROPN
ejge-7803	255	3	0.0070	0.0070	PROPN
ejge-7803	255	4	-7	-7	INTJ
ejge-7803	255	5	cyprus	cyprus	PROPN
ejge-7803	255	6	-746	-746	PROPN
ejge-7803	255	7	0.0105	0.0105	NUM
ejge-7803	255	8	-8	-8	NOUN
ejge-7803	255	9	spain	spain	PROPN
ejge-7803	255	10	-1,194	-1,194	PROPN
ejge-7803	256	1	0.0069	0.0069	NUM
ejge-7803	256	2	-8	-8	PROPN
ejge-7803	256	3	luxembourg	luxembourg	PROPN
ejge-7803	256	4	-1,297	-1,297	PROPN
ejge-7803	256	5	0.0079	0.0079	NUM
ejge-7803	256	6	-10	-10	PUNCT
ejge-7803	256	7	croatia	croatia	PROPN
ejge-7803	256	8	-1,669	-1,669	ADP
ejge-7803	256	9	0.0072	0.0072	NUM
ejge-7803	256	10	-12	-12	PUNCT
ejge-7803	256	11	sweden	sweden	NOUN
ejge-7803	256	12	-4,018	-4,018	PROPN
ejge-7803	256	13	0.0035	0.0035	NUM
ejge-7803	256	14	-14	-14	SYM
ejge-7803	256	15	finland	finland	PROPN
ejge-7803	256	16	-2,186	-2,186	PROPN
ejge-7803	256	17	0.0065	0.0065	PROPN
ejge-7803	256	18	-14	-14	PUNCT
ejge-7803	256	19	greece	greece	PROPN
ejge-7803	256	20	-2,238	-2,238	ADP
ejge-7803	257	1	0.0064	0.0064	NUM
ejge-7803	257	2	-14	-14	PUNCT
ejge-7803	257	3	romania	romania	PROPN
ejge-7803	257	4	-2,258	-2,258	ADP
ejge-7803	257	5	0.0080	0.0080	NUM
ejge-7803	257	6	-18	-18	SYM
ejge-7803	257	7	austria	austria	PROPN
ejge-7803	257	8	-3,266	-3,266	ADP
ejge-7803	257	9	0.0084	0.0084	NUM
ejge-7803	257	10	-27	-27	PROPN
ejge-7803	258	1	portugal	portugal	PROPN
ejge-7803	259	1	-2,963	-2,963	PROPN
ejge-7803	260	1	0.0113	0.0113	NUM
ejge-7803	260	2	-33	-33	PROPN
ejge-7803	260	3	france	france	PROPN
ejge-7803	260	4	-24,328	-24,328	PUNCT
ejge-7803	261	1	0.0090	0.0090	NUM
ejge-7803	261	2	-219	-219	PROPN
ejge-7803	261	3	total	total	VERB
ejge-7803	261	4	110	110	NUM
ejge-7803	261	5	note	note	NOUN
ejge-7803	261	6	.	.	PUNCT
ejge-7803	262	1	source	source	NOUN
ejge-7803	262	2	:	:	PUNCT
ejge-7803	262	3	oecd	oecd	PROPN
ejge-7803	262	4	(	(	PUNCT
ejge-7803	262	5	2020	2020	NUM
ejge-7803	262	6	)	)	PUNCT
ejge-7803	262	7	and	and	CCONJ
ejge-7803	262	8	own	own	ADJ
ejge-7803	262	9	calculation	calculation	NOUN
ejge-7803	262	10	.	.	PUNCT
ejge-7803	263	1	highlighted	highlight	VERB
ejge-7803	263	2	countries	country	NOUN
ejge-7803	263	3	in	in	ADP
ejge-7803	263	4	the	the	DET
ejge-7803	263	5	table	table	NOUN
ejge-7803	263	6	are	be	AUX
ejge-7803	263	7	expected	expect	VERB
ejge-7803	263	8	to	to	PART
ejge-7803	263	9	experience	experience	VERB
ejge-7803	263	10	an	an	DET
ejge-7803	263	11	increase	increase	NOUN
ejge-7803	263	12	in	in	ADP
ejge-7803	263	13	administrative	administrative	ADJ
ejge-7803	263	14	costs	cost	NOUN
ejge-7803	263	15	after	after	ADP
ejge-7803	263	16	the	the	DET
ejge-7803	263	17	implementation	implementation	NOUN
ejge-7803	263	18	of	of	ADP
ejge-7803	263	19	the	the	DET
ejge-7803	263	20	definitive	definitive	ADJ
ejge-7803	263	21	vat	vat	NOUN
ejge-7803	263	22	system	system	NOUN
ejge-7803	263	23	.	.	PUNCT
ejge-7803	264	1	the	the	DET
ejge-7803	264	2	greatest	great	ADJ
ejge-7803	264	3	rise	rise	NOUN
ejge-7803	264	4	of	of	ADP
ejge-7803	264	5	administration	administration	NOUN
ejge-7803	264	6	costs	cost	NOUN
ejge-7803	264	7	would	would	AUX
ejge-7803	264	8	occur	occur	VERB
ejge-7803	264	9	in	in	ADP
ejge-7803	264	10	the	the	DET
ejge-7803	264	11	netherlands	netherlands	PROPN
ejge-7803	264	12	,	,	PUNCT
ejge-7803	264	13	followed	follow	VERB
ejge-7803	264	14	by	by	ADP
ejge-7803	264	15	germany	germany	PROPN
ejge-7803	264	16	,	,	PUNCT
ejge-7803	264	17	the	the	DET
ejge-7803	264	18	czech	czech	PROPN
ejge-7803	264	19	republic	republic	NOUN
ejge-7803	264	20	and	and	CCONJ
ejge-7803	264	21	belgium	belgium	PROPN
ejge-7803	264	22	.	.	PUNCT
ejge-7803	265	1	collection	collection	NOUN
ejge-7803	265	2	costs	cost	NOUN
ejge-7803	265	3	play	play	VERB
ejge-7803	265	4	a	a	DET
ejge-7803	265	5	significant	significant	ADJ
ejge-7803	265	6	role	role	NOUN
ejge-7803	265	7	in	in	ADP
ejge-7803	265	8	determining	determine	VERB
ejge-7803	265	9	the	the	DET
ejge-7803	265	10	change	change	NOUN
ejge-7803	265	11	in	in	ADP
ejge-7803	265	12	administration	administration	NOUN
ejge-7803	265	13	costs	cost	NOUN
ejge-7803	265	14	.	.	PUNCT
ejge-7803	266	1	the	the	DET
ejge-7803	266	2	high	high	ADJ
ejge-7803	266	3	value	value	NOUN
ejge-7803	266	4	of	of	ADP
ejge-7803	266	5	collection	collection	NOUN
ejge-7803	266	6	costs	cost	NOUN
ejge-7803	266	7	causes	cause	VERB
ejge-7803	266	8	an	an	DET
ejge-7803	266	9	increase	increase	NOUN
ejge-7803	266	10	in	in	ADP
ejge-7803	266	11	the	the	DET
ejge-7803	266	12	final	final	ADJ
ejge-7803	266	13	effect	effect	NOUN
ejge-7803	266	14	,	,	PUNCT
ejge-7803	266	15	as	as	SCONJ
ejge-7803	266	16	can	can	AUX
ejge-7803	266	17	be	be	AUX
ejge-7803	266	18	seen	see	VERB
ejge-7803	266	19	in	in	ADP
ejge-7803	266	20	table	table	NOUN
ejge-7803	266	21	3	3	NUM
ejge-7803	266	22	.	.	PUNCT
ejge-7803	267	1	this	this	PRON
ejge-7803	267	2	explains	explain	VERB
ejge-7803	267	3	why	why	SCONJ
ejge-7803	267	4	the	the	DET
ejge-7803	267	5	czech	czech	PROPN
ejge-7803	267	6	republic	republic	NOUN
ejge-7803	267	7	should	should	AUX
ejge-7803	267	8	expect	expect	VERB
ejge-7803	267	9	more	more	ADV
ejge-7803	267	10	additional	additional	ADJ
ejge-7803	267	11	administration	administration	NOUN
ejge-7803	267	12	costs	cost	NOUN
ejge-7803	267	13	than	than	ADP
ejge-7803	267	14	belgium	belgium	NOUN
ejge-7803	267	15	and	and	CCONJ
ejge-7803	267	16	ireland	ireland	PROPN
ejge-7803	267	17	although	although	SCONJ
ejge-7803	267	18	their	their	PRON
ejge-7803	267	19	trade	trade	NOUN
ejge-7803	267	20	balances	balance	NOUN
ejge-7803	267	21	show	show	VERB
ejge-7803	267	22	that	that	SCONJ
ejge-7803	267	23	they	they	PRON
ejge-7803	267	24	will	will	AUX
ejge-7803	267	25	administer	administer	VERB
ejge-7803	267	26	more	more	ADJ
ejge-7803	267	27	vat	vat	NOUN
ejge-7803	267	28	for	for	ADP
ejge-7803	267	29	other	other	ADJ
ejge-7803	267	30	countries	country	NOUN
ejge-7803	267	31	.	.	PUNCT
ejge-7803	268	1	as	as	SCONJ
ejge-7803	268	2	the	the	DET
ejge-7803	268	3	results	result	NOUN
ejge-7803	268	4	are	be	AUX
ejge-7803	268	5	calculated	calculate	VERB
ejge-7803	268	6	for	for	ADP
ejge-7803	268	7	all	all	DET
ejge-7803	268	8	member	member	NOUN
ejge-7803	268	9	states	state	NOUN
ejge-7803	268	10	,	,	PUNCT
ejge-7803	268	11	it	it	PRON
ejge-7803	268	12	is	be	AUX
ejge-7803	268	13	possible	possible	ADJ
ejge-7803	268	14	to	to	PART
ejge-7803	268	15	estimate	estimate	VERB
ejge-7803	268	16	the	the	DET
ejge-7803	268	17	final	final	ADJ
ejge-7803	268	18	change	change	NOUN
ejge-7803	268	19	in	in	ADP
ejge-7803	268	20	administration	administration	NOUN
ejge-7803	268	21	costs	cost	NOUN
ejge-7803	268	22	across	across	ADP
ejge-7803	268	23	the	the	DET
ejge-7803	268	24	eu	eu	PROPN
ejge-7803	268	25	as	as	ADP
ejge-7803	268	26	eur	eur	NOUN
ejge-7803	268	27	110	110	NUM
ejge-7803	268	28	million	million	NUM
ejge-7803	268	29	(	(	PUNCT
ejge-7803	268	30	sum	sum	NOUN
ejge-7803	268	31	of	of	ADP
ejge-7803	268	32	the	the	DET
ejge-7803	268	33	last	last	ADJ
ejge-7803	268	34	column	column	NOUN
ejge-7803	268	35	totalling	total	VERB
ejge-7803	268	36	the	the	DET
ejge-7803	268	37	zídková	zídková	NOUN
ejge-7803	268	38	and	and	CCONJ
ejge-7803	268	39	balíková	balíková	PROPN
ejge-7803	268	40	/	/	SYM
ejge-7803	268	41	european	european	PROPN
ejge-7803	268	42	journal	journal	PROPN
ejge-7803	268	43	of	of	ADP
ejge-7803	268	44	government	government	NOUN
ejge-7803	268	45	and	and	CCONJ
ejge-7803	268	46	economics	economic	NOUN
ejge-7803	268	47	10(2	10(2	NUM
ejge-7803	268	48	)	)	PUNCT
ejge-7803	268	49	,	,	PUNCT
ejge-7803	268	50	december	december	PROPN
ejge-7803	268	51	2021	2021	NUM
ejge-7803	268	52	,	,	PUNCT
ejge-7803	268	53	146	146	NUM
ejge-7803	268	54	-	-	SYM
ejge-7803	268	55	166	166	NUM
ejge-7803	268	56	159	159	NUM
ejge-7803	268	57	changes	change	NOUN
ejge-7803	268	58	in	in	ADP
ejge-7803	268	59	all	all	DET
ejge-7803	268	60	member	member	NOUN
ejge-7803	268	61	states	state	NOUN
ejge-7803	268	62	)	)	PUNCT
ejge-7803	268	63	.	.	PUNCT
ejge-7803	269	1	this	this	DET
ejge-7803	269	2	calculation	calculation	NOUN
ejge-7803	269	3	is	be	AUX
ejge-7803	269	4	,	,	PUNCT
ejge-7803	269	5	however	however	ADV
ejge-7803	269	6	,	,	PUNCT
ejge-7803	269	7	not	not	PART
ejge-7803	269	8	precise	precise	ADJ
ejge-7803	269	9	as	as	SCONJ
ejge-7803	269	10	we	we	PRON
ejge-7803	269	11	expect	expect	VERB
ejge-7803	269	12	higher	high	ADJ
ejge-7803	269	13	additional	additional	ADJ
ejge-7803	269	14	costs	cost	NOUN
ejge-7803	269	15	due	due	ADJ
ejge-7803	269	16	to	to	ADP
ejge-7803	269	17	new	new	ADJ
ejge-7803	269	18	operations	operation	NOUN
ejge-7803	269	19	and	and	CCONJ
ejge-7803	269	20	services	service	NOUN
ejge-7803	269	21	,	,	PUNCT
ejge-7803	269	22	as	as	ADP
ejge-7803	269	23	,	,	PUNCT
ejge-7803	269	24	for	for	ADP
ejge-7803	269	25	example	example	NOUN
ejge-7803	269	26	,	,	PUNCT
ejge-7803	269	27	cross	cross	ADJ
ejge-7803	269	28	-	-	ADJ
ejge-7803	269	29	border	border	ADJ
ejge-7803	269	30	payments	payment	NOUN
ejge-7803	269	31	’	'	PUNCT
ejge-7803	269	32	settlement	settlement	NOUN
ejge-7803	269	33	between	between	ADP
ejge-7803	269	34	member	member	NOUN
ejge-7803	269	35	states	state	NOUN
ejge-7803	269	36	.	.	PUNCT
ejge-7803	270	1	table	table	NOUN
ejge-7803	270	2	3	3	NUM
ejge-7803	270	3	.	.	PUNCT
ejge-7803	270	4	vat	vat	NOUN
ejge-7803	270	5	gap	gap	NOUN
ejge-7803	270	6	and	and	CCONJ
ejge-7803	270	7	estimated	estimate	VERB
ejge-7803	270	8	value	value	NOUN
ejge-7803	270	9	of	of	ADP
ejge-7803	270	10	mtic	mtic	ADJ
ejge-7803	270	11	frauds	fraud	NOUN
ejge-7803	270	12	.	.	PUNCT
ejge-7803	271	1	country	country	NOUN
ejge-7803	271	2	vat	vat	NOUN
ejge-7803	271	3	gap	gap	NOUN
ejge-7803	271	4	(	(	PUNCT
ejge-7803	271	5	eur	eur	NOUN
ejge-7803	271	6	million	million	NUM
ejge-7803	271	7	)	)	PUNCT
ejge-7803	271	8	mtic	mtic	ADJ
ejge-7803	271	9	frauds	fraud	NOUN
ejge-7803	271	10	(	(	PUNCT
ejge-7803	271	11	eur	eur	NOUN
ejge-7803	271	12	million	million	NUM
ejge-7803	271	13	)	)	PUNCT
ejge-7803	271	14	italy	italy	PROPN
ejge-7803	271	15	33,629	33,629	NUM
ejge-7803	271	16	8,071	8,071	NUM
ejge-7803	271	17	germany	germany	PROPN
ejge-7803	271	18	25,016	25,016	NUM
ejge-7803	271	19	6,004	6,004	NUM
ejge-7803	271	20	france	france	PROPN
ejge-7803	271	21	12,030	12,030	NUM
ejge-7803	271	22	2,887	2,887	NUM
ejge-7803	271	23	greece	greece	PROPN
ejge-7803	271	24	7,399	7,399	NUM
ejge-7803	271	25	1,776	1,776	NUM
ejge-7803	271	26	romania	romania	NOUN
ejge-7803	271	27	6,413	6,413	NUM
ejge-7803	271	28	1,539	1,539	NUM
ejge-7803	271	29	poland	poland	PROPN
ejge-7803	271	30	5,764	5,764	NUM
ejge-7803	271	31	1,383	1,383	NUM
ejge-7803	271	32	belgium	belgium	NOUN
ejge-7803	271	33	3,996	3,996	NUM
ejge-7803	271	34	959	959	NUM
ejge-7803	271	35	netherlands	netherland	NOUN
ejge-7803	271	36	2,744	2,744	NUM
ejge-7803	271	37	659	659	NUM
ejge-7803	271	38	austria	austria	NOUN
ejge-7803	271	39	2,444	2,444	NUM
ejge-7803	271	40	587	587	NUM
ejge-7803	271	41	denmark	denmark	NOUN
ejge-7803	271	42	2,235	2,235	NUM
ejge-7803	271	43	536	536	NUM
ejge-7803	271	44	czech	czech	PROPN
ejge-7803	271	45	republic	republic	NOUN
ejge-7803	271	46	2,082	2,082	NUM
ejge-7803	271	47	500	500	NUM
ejge-7803	271	48	ireland	ireland	NOUN
ejge-7803	271	49	1,938	1,938	NUM
ejge-7803	271	50	465	465	NUM
ejge-7803	271	51	portugal	portugal	PROPN
ejge-7803	271	52	1,929	1,929	NUM
ejge-7803	271	53	463	463	NUM
ejge-7803	271	54	hungary	hungary	NOUN
ejge-7803	271	55	1,893	1,893	NUM
ejge-7803	271	56	454	454	NUM
ejge-7803	271	57	spain	spain	PROPN
ejge-7803	271	58	1,806	1,806	NUM
ejge-7803	271	59	433	433	NUM
ejge-7803	271	60	slovakia	slovakia	PROPN
ejge-7803	271	61	1,791	1,791	NUM
ejge-7803	271	62	430	430	NUM
ejge-7803	271	63	finland	finland	NOUN
ejge-7803	271	64	1,622	1,622	NUM
ejge-7803	271	65	389	389	NUM
ejge-7803	271	66	lithuania	lithuania	PROPN
ejge-7803	271	67	1,119	1,119	NUM
ejge-7803	271	68	269	269	NUM
ejge-7803	271	69	sweden	sweden	NOUN
ejge-7803	271	70	654	654	NUM
ejge-7803	271	71	157	157	NUM
ejge-7803	271	72	bulgaria	bulgaria	NOUN
ejge-7803	271	73	625	625	NUM
ejge-7803	271	74	150	150	NUM
ejge-7803	271	75	croatia	croatia	PROPN
ejge-7803	271	76	459	459	NUM
ejge-7803	271	77	110	110	NUM
ejge-7803	271	78	latvia	latvia	PROPN
ejge-7803	271	79	385	385	NUM
ejge-7803	271	80	92	92	NUM
ejge-7803	271	81	slovenia	slovenia	NOUN
ejge-7803	271	82	128	128	NUM
ejge-7803	271	83	31	31	NUM
ejge-7803	271	84	estonia	estonia	PROPN
ejge-7803	271	85	122	122	NUM
ejge-7803	271	86	29	29	NUM
ejge-7803	271	87	luxembourg	luxembourg	PROPN
ejge-7803	271	88	23	23	NUM
ejge-7803	271	89	6	6	NUM
ejge-7803	271	90	cyprus	cyprus	PROPN
ejge-7803	271	91	11	11	NUM
ejge-7803	271	92	3	3	NUM
ejge-7803	271	93	malta	malta	PROPN
ejge-7803	271	94	13	13	NUM
ejge-7803	271	95	3	3	NUM
ejge-7803	271	96	total	total	NOUN
ejge-7803	271	97	28,385	28,385	NUM
ejge-7803	271	98	note	note	NOUN
ejge-7803	271	99	.	.	PUNCT
ejge-7803	272	1	sources	source	NOUN
ejge-7803	272	2	:	:	PUNCT
ejge-7803	272	3	case	case	NOUN
ejge-7803	272	4	,	,	PUNCT
ejge-7803	272	5	2019	2019	NUM
ejge-7803	272	6	;	;	PUNCT
ejge-7803	272	7	european	european	PROPN
ejge-7803	272	8	commission	commission	PROPN
ejge-7803	272	9	,	,	PUNCT
ejge-7803	272	10	2015	2015	NUM
ejge-7803	272	11	;	;	PUNCT
ejge-7803	272	12	own	own	ADJ
ejge-7803	272	13	calculation	calculation	NOUN
ejge-7803	272	14	)	)	PUNCT
ejge-7803	272	15	zídková	zídková	NOUN
ejge-7803	272	16	and	and	CCONJ
ejge-7803	272	17	balíková	balíková	PROPN
ejge-7803	272	18	/	/	SYM
ejge-7803	272	19	european	european	PROPN
ejge-7803	272	20	journal	journal	PROPN
ejge-7803	272	21	of	of	ADP
ejge-7803	272	22	government	government	NOUN
ejge-7803	272	23	and	and	CCONJ
ejge-7803	272	24	economics	economic	NOUN
ejge-7803	272	25	10(2	10(2	NUM
ejge-7803	272	26	)	)	PUNCT
ejge-7803	272	27	,	,	PUNCT
ejge-7803	272	28	december	december	PROPN
ejge-7803	272	29	2021	2021	NUM
ejge-7803	272	30	,	,	PUNCT
ejge-7803	272	31	146	146	NUM
ejge-7803	272	32	-	-	SYM
ejge-7803	272	33	166	166	NUM
ejge-7803	272	34	160	160	NUM
ejge-7803	272	35	4.3	4.3	NUM
ejge-7803	272	36	additional	additional	ADJ
ejge-7803	272	37	vat	vat	NOUN
ejge-7803	272	38	revenues	revenue	NOUN
ejge-7803	272	39	additional	additional	ADJ
ejge-7803	272	40	revenue	revenue	NOUN
ejge-7803	272	41	in	in	ADP
ejge-7803	272	42	the	the	DET
ejge-7803	272	43	definitive	definitive	ADJ
ejge-7803	272	44	vat	vat	NOUN
ejge-7803	272	45	system	system	NOUN
ejge-7803	272	46	would	would	AUX
ejge-7803	272	47	be	be	AUX
ejge-7803	272	48	caused	cause	VERB
ejge-7803	272	49	by	by	ADP
ejge-7803	272	50	eliminating	eliminate	VERB
ejge-7803	272	51	mtic	mtic	ADJ
ejge-7803	272	52	frauds	fraud	NOUN
ejge-7803	272	53	.	.	PUNCT
ejge-7803	273	1	thus	thus	ADV
ejge-7803	273	2	,	,	PUNCT
ejge-7803	273	3	calculation	calculation	NOUN
ejge-7803	273	4	of	of	ADP
ejge-7803	273	5	additional	additional	ADJ
ejge-7803	273	6	vat	vat	NOUN
ejge-7803	273	7	revenue	revenue	NOUN
ejge-7803	273	8	requires	require	VERB
ejge-7803	273	9	evaluation	evaluation	NOUN
ejge-7803	273	10	of	of	ADP
ejge-7803	273	11	mtic	mtic	ADJ
ejge-7803	273	12	frauds	fraud	NOUN
ejge-7803	273	13	.	.	PUNCT
ejge-7803	274	1	table	table	NOUN
ejge-7803	274	2	4	4	NUM
ejge-7803	274	3	displays	display	NOUN
ejge-7803	274	4	vat	vat	NOUN
ejge-7803	274	5	gaps	gap	NOUN
ejge-7803	274	6	according	accord	VERB
ejge-7803	274	7	to	to	ADP
ejge-7803	274	8	case	case	NOUN
ejge-7803	274	9	(	(	PUNCT
ejge-7803	274	10	2019	2019	NUM
ejge-7803	274	11	)	)	PUNCT
ejge-7803	274	12	for	for	ADP
ejge-7803	274	13	2017	2017	NUM
ejge-7803	274	14	and	and	CCONJ
ejge-7803	274	15	our	our	PRON
ejge-7803	274	16	estimated	estimate	VERB
ejge-7803	274	17	value	value	NOUN
ejge-7803	274	18	of	of	ADP
ejge-7803	274	19	mtic	mtic	ADJ
ejge-7803	274	20	frauds	fraud	NOUN
ejge-7803	274	21	.	.	PUNCT
ejge-7803	275	1	as	as	SCONJ
ejge-7803	275	2	explained	explain	VERB
ejge-7803	275	3	earlier	early	ADV
ejge-7803	275	4	,	,	PUNCT
ejge-7803	275	5	mtic	mtic	ADJ
ejge-7803	275	6	fraud	fraud	NOUN
ejge-7803	275	7	is	be	AUX
ejge-7803	275	8	estimated	estimate	VERB
ejge-7803	275	9	based	base	VERB
ejge-7803	275	10	on	on	ADP
ejge-7803	275	11	commission	commission	PROPN
ejge-7803	275	12	’s	’s	PART
ejge-7803	275	13	study	study	NOUN
ejge-7803	275	14	(	(	PUNCT
ejge-7803	275	15	european	european	PROPN
ejge-7803	275	16	commission	commission	PROPN
ejge-7803	275	17	,	,	PUNCT
ejge-7803	275	18	2015	2015	NUM
ejge-7803	275	19	)	)	PUNCT
ejge-7803	275	20	as	as	ADP
ejge-7803	275	21	24	24	NUM
ejge-7803	275	22	%	%	NOUN
ejge-7803	275	23	of	of	ADP
ejge-7803	275	24	each	each	DET
ejge-7803	275	25	member	member	NOUN
ejge-7803	275	26	state	state	NOUN
ejge-7803	275	27	’s	’s	PART
ejge-7803	275	28	vat	vat	NOUN
ejge-7803	275	29	gap	gap	NOUN
ejge-7803	275	30	.	.	PUNCT
ejge-7803	276	1	results	result	NOUN
ejge-7803	276	2	vary	vary	VERB
ejge-7803	276	3	among	among	ADP
ejge-7803	276	4	all	all	DET
ejge-7803	276	5	member	member	NOUN
ejge-7803	276	6	states	state	NOUN
ejge-7803	276	7	.	.	PUNCT
ejge-7803	277	1	based	base	VERB
ejge-7803	277	2	on	on	ADP
ejge-7803	277	3	our	our	PRON
ejge-7803	277	4	calculation	calculation	NOUN
ejge-7803	277	5	,	,	PUNCT
ejge-7803	277	6	the	the	DET
ejge-7803	277	7	highest	high	ADJ
ejge-7803	277	8	savings	saving	NOUN
ejge-7803	277	9	are	be	AUX
ejge-7803	277	10	expected	expect	VERB
ejge-7803	277	11	in	in	ADP
ejge-7803	277	12	italy	italy	PROPN
ejge-7803	277	13	(	(	PUNCT
ejge-7803	277	14	eur	eur	PROPN
ejge-7803	277	15	8	8	NUM
ejge-7803	277	16	billion	billion	NUM
ejge-7803	277	17	)	)	PUNCT
ejge-7803	277	18	.	.	PUNCT
ejge-7803	278	1	the	the	DET
ejge-7803	278	2	lowest	low	ADJ
ejge-7803	278	3	additional	additional	ADJ
ejge-7803	278	4	revenue	revenue	NOUN
ejge-7803	278	5	would	would	AUX
ejge-7803	278	6	experience	experience	VERB
ejge-7803	278	7	cyprus	cyprus	PROPN
ejge-7803	278	8	and	and	CCONJ
ejge-7803	278	9	malta	malta	PROPN
ejge-7803	278	10	(	(	PUNCT
ejge-7803	278	11	eur	eur	PROPN
ejge-7803	278	12	3	3	NUM
ejge-7803	278	13	million	million	NUM
ejge-7803	278	14	)	)	PUNCT
ejge-7803	278	15	.	.	PUNCT
ejge-7803	279	1	total	total	ADJ
ejge-7803	279	2	additional	additional	ADJ
ejge-7803	279	3	vat	vat	NOUN
ejge-7803	279	4	revenues	revenue	NOUN
ejge-7803	279	5	in	in	ADP
ejge-7803	279	6	the	the	DET
ejge-7803	279	7	eu	eu	PROPN
ejge-7803	279	8	would	would	AUX
ejge-7803	279	9	be	be	AUX
ejge-7803	279	10	eur	eur	PROPN
ejge-7803	279	11	28	28	NUM
ejge-7803	279	12	billion	billion	NUM
ejge-7803	279	13	in	in	ADP
ejge-7803	279	14	2017	2017	NUM
ejge-7803	279	15	.	.	PUNCT
ejge-7803	280	1	4.4	4.4	NUM
ejge-7803	280	2	correlation	correlation	NOUN
ejge-7803	280	3	analysis	analysis	NOUN
ejge-7803	280	4	and	and	CCONJ
ejge-7803	280	5	overall	overall	ADJ
ejge-7803	280	6	impact	impact	NOUN
ejge-7803	280	7	on	on	ADP
ejge-7803	280	8	member	member	NOUN
ejge-7803	280	9	states	state	VERB
ejge-7803	280	10	the	the	DET
ejge-7803	280	11	change	change	NOUN
ejge-7803	280	12	of	of	ADP
ejge-7803	280	13	administration	administration	NOUN
ejge-7803	280	14	costs	cost	NOUN
ejge-7803	280	15	and	and	CCONJ
ejge-7803	280	16	potential	potential	ADJ
ejge-7803	280	17	vat	vat	NOUN
ejge-7803	280	18	revenues	revenue	NOUN
ejge-7803	280	19	that	that	PRON
ejge-7803	280	20	would	would	AUX
ejge-7803	280	21	result	result	VERB
ejge-7803	280	22	from	from	ADP
ejge-7803	280	23	the	the	DET
ejge-7803	280	24	definitive	definitive	ADJ
ejge-7803	280	25	vat	vat	NOUN
ejge-7803	280	26	system	system	NOUN
ejge-7803	280	27	should	should	AUX
ejge-7803	280	28	be	be	AUX
ejge-7803	280	29	compared	compare	VERB
ejge-7803	280	30	to	to	PART
ejge-7803	280	31	find	find	VERB
ejge-7803	280	32	out	out	ADP
ejge-7803	280	33	whether	whether	SCONJ
ejge-7803	280	34	the	the	DET
ejge-7803	280	35	definitive	definitive	ADJ
ejge-7803	280	36	system	system	NOUN
ejge-7803	280	37	is	be	AUX
ejge-7803	280	38	suitable	suitable	ADJ
ejge-7803	280	39	for	for	ADP
ejge-7803	280	40	individual	individual	ADJ
ejge-7803	280	41	members	member	NOUN
ejge-7803	280	42	and	and	CCONJ
ejge-7803	280	43	the	the	DET
ejge-7803	280	44	european	european	PROPN
ejge-7803	280	45	union	union	PROPN
ejge-7803	280	46	as	as	ADP
ejge-7803	280	47	such	such	ADJ
ejge-7803	280	48	.	.	PUNCT
ejge-7803	281	1	from	from	ADP
ejge-7803	281	2	the	the	DET
ejge-7803	281	3	point	point	NOUN
ejge-7803	281	4	of	of	ADP
ejge-7803	281	5	view	view	NOUN
ejge-7803	281	6	of	of	ADP
ejge-7803	281	7	individual	individual	ADJ
ejge-7803	281	8	states	state	NOUN
ejge-7803	281	9	,	,	PUNCT
ejge-7803	281	10	their	their	PRON
ejge-7803	281	11	net	net	ADJ
ejge-7803	281	12	proceeds	proceed	NOUN
ejge-7803	281	13	from	from	ADP
ejge-7803	281	14	the	the	DET
ejge-7803	281	15	new	new	ADJ
ejge-7803	281	16	system	system	NOUN
ejge-7803	281	17	can	can	AUX
ejge-7803	281	18	be	be	AUX
ejge-7803	281	19	calculated	calculate	VERB
ejge-7803	281	20	if	if	SCONJ
ejge-7803	281	21	we	we	PRON
ejge-7803	281	22	subtract	subtract	VERB
ejge-7803	281	23	the	the	DET
ejge-7803	281	24	change	change	NOUN
ejge-7803	281	25	in	in	ADP
ejge-7803	281	26	administrative	administrative	ADJ
ejge-7803	281	27	costs	cost	NOUN
ejge-7803	281	28	from	from	ADP
ejge-7803	281	29	the	the	DET
ejge-7803	281	30	additional	additional	ADJ
ejge-7803	281	31	vat	vat	NOUN
ejge-7803	281	32	revenues	revenue	NOUN
ejge-7803	281	33	(	(	PUNCT
ejge-7803	281	34	which	which	PRON
ejge-7803	281	35	are	be	AUX
ejge-7803	281	36	equal	equal	ADJ
ejge-7803	281	37	to	to	ADP
ejge-7803	281	38	the	the	DET
ejge-7803	281	39	member	member	NOUN
ejge-7803	281	40	states	state	NOUN
ejge-7803	281	41	’s	’s	PART
ejge-7803	281	42	size	size	NOUN
ejge-7803	281	43	of	of	ADP
ejge-7803	281	44	mtic	mtic	ADJ
ejge-7803	281	45	fraud	fraud	NOUN
ejge-7803	281	46	)	)	PUNCT
ejge-7803	281	47	.	.	PUNCT
ejge-7803	282	1	from	from	ADP
ejge-7803	282	2	the	the	DET
ejge-7803	282	3	last	last	ADJ
ejge-7803	282	4	two	two	NUM
ejge-7803	282	5	columns	column	NOUN
ejge-7803	282	6	of	of	ADP
ejge-7803	282	7	table	table	NOUN
ejge-7803	282	8	5	5	NUM
ejge-7803	282	9	,	,	PUNCT
ejge-7803	282	10	it	it	PRON
ejge-7803	282	11	can	can	AUX
ejge-7803	282	12	be	be	AUX
ejge-7803	282	13	concluded	conclude	VERB
ejge-7803	282	14	that	that	SCONJ
ejge-7803	282	15	the	the	DET
ejge-7803	282	16	new	new	ADJ
ejge-7803	282	17	system	system	NOUN
ejge-7803	282	18	is	be	AUX
ejge-7803	282	19	beneficial	beneficial	ADJ
ejge-7803	282	20	for	for	ADP
ejge-7803	282	21	all	all	DET
ejge-7803	282	22	countries	country	NOUN
ejge-7803	282	23	because	because	SCONJ
ejge-7803	282	24	the	the	DET
ejge-7803	282	25	resulting	result	VERB
ejge-7803	282	26	proceeds	proceed	NOUN
ejge-7803	282	27	of	of	ADP
ejge-7803	282	28	the	the	DET
ejge-7803	282	29	definitive	definitive	ADJ
ejge-7803	282	30	system	system	NOUN
ejge-7803	282	31	are	be	AUX
ejge-7803	282	32	positive	positive	ADJ
ejge-7803	282	33	.	.	PUNCT
ejge-7803	283	1	this	this	PRON
ejge-7803	283	2	results	result	VERB
ejge-7803	283	3	from	from	ADP
ejge-7803	283	4	the	the	DET
ejge-7803	283	5	fact	fact	NOUN
ejge-7803	283	6	that	that	SCONJ
ejge-7803	283	7	the	the	DET
ejge-7803	283	8	mtic	mtic	ADJ
ejge-7803	283	9	fraud	fraud	NOUN
ejge-7803	283	10	(	(	PUNCT
ejge-7803	283	11	i.e.	i.e.	X
ejge-7803	283	12	,	,	PUNCT
ejge-7803	283	13	expected	expect	VERB
ejge-7803	283	14	additional	additional	ADJ
ejge-7803	283	15	vat	vat	NOUN
ejge-7803	283	16	revenue	revenue	NOUN
ejge-7803	283	17	)	)	PUNCT
ejge-7803	283	18	is	be	AUX
ejge-7803	283	19	much	much	ADV
ejge-7803	283	20	higher	high	ADJ
ejge-7803	283	21	than	than	ADP
ejge-7803	283	22	the	the	DET
ejge-7803	283	23	expected	expect	VERB
ejge-7803	283	24	change	change	NOUN
ejge-7803	283	25	of	of	ADP
ejge-7803	283	26	tax	tax	NOUN
ejge-7803	283	27	administration	administration	NOUN
ejge-7803	283	28	costs	cost	NOUN
ejge-7803	283	29	.	.	PUNCT
ejge-7803	284	1	best	good	ADJ
ejge-7803	284	2	results	result	NOUN
ejge-7803	284	3	are	be	AUX
ejge-7803	284	4	achieved	achieve	VERB
ejge-7803	284	5	by	by	ADP
ejge-7803	284	6	italy	italy	PROPN
ejge-7803	284	7	,	,	PUNCT
ejge-7803	284	8	germany	germany	PROPN
ejge-7803	284	9	and	and	CCONJ
ejge-7803	284	10	france	france	PROPN
ejge-7803	284	11	,	,	PUNCT
ejge-7803	284	12	which	which	PRON
ejge-7803	284	13	get	get	VERB
ejge-7803	284	14	the	the	DET
ejge-7803	284	15	highest	high	ADJ
ejge-7803	284	16	proceeds	proceed	NOUN
ejge-7803	284	17	from	from	ADP
ejge-7803	284	18	the	the	DET
ejge-7803	284	19	new	new	ADJ
ejge-7803	284	20	system	system	NOUN
ejge-7803	284	21	.	.	PUNCT
ejge-7803	285	1	this	this	PRON
ejge-7803	285	2	is	be	AUX
ejge-7803	285	3	caused	cause	VERB
ejge-7803	285	4	by	by	ADP
ejge-7803	285	5	the	the	DET
ejge-7803	285	6	size	size	NOUN
ejge-7803	285	7	and	and	CCONJ
ejge-7803	285	8	volume	volume	NOUN
ejge-7803	285	9	of	of	ADP
ejge-7803	285	10	mtic	mtic	ADJ
ejge-7803	285	11	fraud	fraud	NOUN
ejge-7803	285	12	that	that	PRON
ejge-7803	285	13	is	be	AUX
ejge-7803	285	14	eliminated	eliminate	VERB
ejge-7803	285	15	by	by	ADP
ejge-7803	285	16	the	the	DET
ejge-7803	285	17	definitive	definitive	ADJ
ejge-7803	285	18	system	system	NOUN
ejge-7803	285	19	.	.	PUNCT
ejge-7803	286	1	on	on	ADP
ejge-7803	286	2	the	the	DET
ejge-7803	286	3	other	other	ADJ
ejge-7803	286	4	side	side	NOUN
ejge-7803	286	5	of	of	ADP
ejge-7803	286	6	the	the	DET
ejge-7803	286	7	spectrum	spectrum	NOUN
ejge-7803	286	8	,	,	PUNCT
ejge-7803	286	9	there	there	PRON
ejge-7803	286	10	are	be	VERB
ejge-7803	286	11	small	small	ADJ
ejge-7803	286	12	countries	country	NOUN
ejge-7803	286	13	as	as	ADP
ejge-7803	286	14	malta	malta	PROPN
ejge-7803	286	15	,	,	PUNCT
ejge-7803	286	16	cyprus	cyprus	PROPN
ejge-7803	286	17	or	or	CCONJ
ejge-7803	286	18	luxemburg	luxemburg	NOUN
ejge-7803	286	19	that	that	PRON
ejge-7803	286	20	will	will	AUX
ejge-7803	286	21	have	have	VERB
ejge-7803	286	22	the	the	DET
ejge-7803	286	23	least	least	ADJ
ejge-7803	286	24	benefit	benefit	NOUN
ejge-7803	286	25	from	from	ADP
ejge-7803	286	26	the	the	DET
ejge-7803	286	27	new	new	ADJ
ejge-7803	286	28	system	system	NOUN
ejge-7803	286	29	.	.	PUNCT
ejge-7803	287	1	furthermore	furthermore	ADV
ejge-7803	287	2	,	,	PUNCT
ejge-7803	287	3	we	we	PRON
ejge-7803	287	4	want	want	VERB
ejge-7803	287	5	to	to	PART
ejge-7803	287	6	assess	assess	VERB
ejge-7803	287	7	the	the	DET
ejge-7803	287	8	fairness	fairness	NOUN
ejge-7803	287	9	of	of	ADP
ejge-7803	287	10	the	the	DET
ejge-7803	287	11	implementation	implementation	NOUN
ejge-7803	287	12	of	of	ADP
ejge-7803	287	13	the	the	DET
ejge-7803	287	14	system	system	NOUN
ejge-7803	287	15	for	for	ADP
ejge-7803	287	16	the	the	DET
ejge-7803	287	17	eu	eu	PROPN
ejge-7803	287	18	as	as	ADP
ejge-7803	287	19	a	a	DET
ejge-7803	287	20	whole	whole	NOUN
ejge-7803	287	21	because	because	SCONJ
ejge-7803	287	22	the	the	DET
ejge-7803	287	23	costs	cost	NOUN
ejge-7803	287	24	and	and	CCONJ
ejge-7803	287	25	benefits	benefit	NOUN
ejge-7803	287	26	of	of	ADP
ejge-7803	287	27	the	the	DET
ejge-7803	287	28	system	system	NOUN
ejge-7803	287	29	are	be	AUX
ejge-7803	287	30	not	not	PART
ejge-7803	287	31	distributed	distribute	VERB
ejge-7803	287	32	evenly	evenly	ADV
ejge-7803	287	33	as	as	SCONJ
ejge-7803	287	34	explained	explain	VERB
ejge-7803	287	35	above	above	ADV
ejge-7803	287	36	.	.	PUNCT
ejge-7803	288	1	to	to	PART
ejge-7803	288	2	get	get	VERB
ejge-7803	288	3	an	an	DET
ejge-7803	288	4	answer	answer	NOUN
ejge-7803	288	5	,	,	PUNCT
ejge-7803	288	6	the	the	DET
ejge-7803	288	7	correlation	correlation	NOUN
ejge-7803	288	8	analysis	analysis	NOUN
ejge-7803	288	9	between	between	ADP
ejge-7803	288	10	the	the	DET
ejge-7803	288	11	change	change	NOUN
ejge-7803	288	12	of	of	ADP
ejge-7803	288	13	the	the	DET
ejge-7803	288	14	tax	tax	NOUN
ejge-7803	288	15	administration	administration	NOUN
ejge-7803	288	16	costs	cost	NOUN
ejge-7803	288	17	and	and	CCONJ
ejge-7803	288	18	the	the	DET
ejge-7803	288	19	estimates	estimate	NOUN
ejge-7803	288	20	of	of	ADP
ejge-7803	288	21	mtic	mtic	ADJ
ejge-7803	288	22	frauds	fraud	NOUN
ejge-7803	288	23	,	,	PUNCT
ejge-7803	288	24	i.e.	i.e.	X
ejge-7803	288	25	,	,	PUNCT
ejge-7803	288	26	a	a	DET
ejge-7803	288	27	potential	potential	ADJ
ejge-7803	288	28	increase	increase	NOUN
ejge-7803	288	29	in	in	ADP
ejge-7803	288	30	vat	vat	NOUN
ejge-7803	288	31	revenues	revenue	NOUN
ejge-7803	288	32	,	,	PUNCT
ejge-7803	288	33	was	be	AUX
ejge-7803	288	34	performed	perform	VERB
ejge-7803	288	35	.	.	PUNCT
ejge-7803	289	1	ranking	rank	VERB
ejge-7803	289	2	of	of	ADP
ejge-7803	289	3	member	member	NOUN
ejge-7803	289	4	states	state	NOUN
ejge-7803	289	5	for	for	ADP
ejge-7803	289	6	the	the	DET
ejge-7803	289	7	correlation	correlation	NOUN
ejge-7803	289	8	analysis	analysis	NOUN
ejge-7803	289	9	are	be	AUX
ejge-7803	289	10	shown	show	VERB
ejge-7803	289	11	in	in	ADP
ejge-7803	289	12	the	the	DET
ejge-7803	289	13	left	left	ADJ
ejge-7803	289	14	part	part	NOUN
ejge-7803	289	15	of	of	ADP
ejge-7803	289	16	table	table	NOUN
ejge-7803	289	17	5	5	NUM
ejge-7803	289	18	below	below	ADV
ejge-7803	289	19	.	.	PUNCT
ejge-7803	290	1	both	both	DET
ejge-7803	290	2	variables	variable	NOUN
ejge-7803	290	3	(	(	PUNCT
ejge-7803	290	4	change	change	NOUN
ejge-7803	290	5	in	in	ADP
ejge-7803	290	6	administrative	administrative	ADJ
ejge-7803	290	7	costs	cost	NOUN
ejge-7803	290	8	and	and	CCONJ
ejge-7803	290	9	value	value	NOUN
ejge-7803	290	10	of	of	ADP
ejge-7803	290	11	mtic	mtic	ADJ
ejge-7803	290	12	frauds	fraud	NOUN
ejge-7803	290	13	)	)	PUNCT
ejge-7803	290	14	were	be	AUX
ejge-7803	290	15	arranged	arrange	VERB
ejge-7803	290	16	from	from	ADP
ejge-7803	290	17	the	the	DET
ejge-7803	290	18	highest	high	ADJ
ejge-7803	290	19	to	to	PART
ejge-7803	290	20	lowest	low	ADJ
ejge-7803	290	21	value	value	NOUN
ejge-7803	290	22	,	,	PUNCT
ejge-7803	290	23	and	and	CCONJ
ejge-7803	290	24	according	accord	VERB
ejge-7803	290	25	to	to	ADP
ejge-7803	290	26	their	their	PRON
ejge-7803	290	27	position	position	NOUN
ejge-7803	290	28	in	in	ADP
ejge-7803	290	29	a	a	DET
ejge-7803	290	30	row	row	NOUN
ejge-7803	290	31	,	,	PUNCT
ejge-7803	290	32	the	the	DET
ejge-7803	290	33	variables	variable	NOUN
ejge-7803	290	34	𝑖𝑖𝑡𝑡	𝑖𝑖𝑡𝑡	PROPN
ejge-7803	290	35	and	and	CCONJ
ejge-7803	290	36	𝑖𝑖𝑦𝑦	𝑖𝑖𝑦𝑦	NOUN
ejge-7803	290	37	are	be	AUX
ejge-7803	290	38	the	the	DET
ejge-7803	290	39	positions	position	NOUN
ejge-7803	290	40	of	of	ADP
ejge-7803	290	41	the	the	DET
ejge-7803	290	42	states	state	NOUN
ejge-7803	290	43	based	base	VERB
ejge-7803	290	44	on	on	ADP
ejge-7803	290	45	their	their	PRON
ejge-7803	290	46	values	value	NOUN
ejge-7803	290	47	of	of	ADP
ejge-7803	290	48	the	the	DET
ejge-7803	290	49	change	change	NOUN
ejge-7803	290	50	of	of	ADP
ejge-7803	290	51	tax	tax	NOUN
ejge-7803	290	52	administrative	administrative	ADJ
ejge-7803	290	53	cost	cost	NOUN
ejge-7803	290	54	and	and	CCONJ
ejge-7803	290	55	mtic	mtic	ADJ
ejge-7803	290	56	fraud	fraud	NOUN
ejge-7803	290	57	.	.	PUNCT
ejge-7803	291	1	spearman	spearman	NOUN
ejge-7803	291	2	’s	’s	PART
ejge-7803	291	3	coefficient	coefficient	NOUN
ejge-7803	291	4	is	be	AUX
ejge-7803	291	5	further	far	ADV
ejge-7803	291	6	calculated	calculate	VERB
ejge-7803	291	7	according	accord	VERB
ejge-7803	291	8	to	to	ADP
ejge-7803	291	9	equation	equation	NOUN
ejge-7803	291	10	2	2	NUM
ejge-7803	291	11	as	as	ADP
ejge-7803	291	12	:	:	PUNCT
ejge-7803	291	13	𝑟𝑟𝑠𝑠	𝑟𝑟𝑠𝑠	ADJ
ejge-7803	291	14	=	=	SYM
ejge-7803	292	1	1	1	NUM
ejge-7803	292	2	−	−	NUM
ejge-7803	292	3	6∗3,056	6∗3,056	NUM
ejge-7803	292	4	27	27	NUM
ejge-7803	292	5	(	(	PUNCT
ejge-7803	292	6	272−1	272−1	NUM
ejge-7803	292	7	)	)	PUNCT
ejge-7803	292	8	=	=	SYM
ejge-7803	293	1	−	−	NOUN
ejge-7803	293	2	0.0672	0.0672	NUM
ejge-7803	294	1	[	[	X
ejge-7803	294	2	5	5	NUM
ejge-7803	294	3	]	]	PUNCT
ejge-7803	294	4	zídková	zídková	NOUN
ejge-7803	294	5	and	and	CCONJ
ejge-7803	294	6	balíková	balíková	PROPN
ejge-7803	294	7	/	/	SYM
ejge-7803	294	8	european	european	PROPN
ejge-7803	294	9	journal	journal	PROPN
ejge-7803	294	10	of	of	ADP
ejge-7803	294	11	government	government	NOUN
ejge-7803	294	12	and	and	CCONJ
ejge-7803	294	13	economics	economic	NOUN
ejge-7803	294	14	10(2	10(2	NUM
ejge-7803	294	15	)	)	PUNCT
ejge-7803	294	16	,	,	PUNCT
ejge-7803	294	17	december	december	PROPN
ejge-7803	294	18	2021	2021	NUM
ejge-7803	294	19	,	,	PUNCT
ejge-7803	294	20	146	146	NUM
ejge-7803	294	21	-	-	SYM
ejge-7803	294	22	166	166	NUM
ejge-7803	294	23	161	161	NUM
ejge-7803	294	24	since	since	SCONJ
ejge-7803	294	25	the	the	DET
ejge-7803	294	26	value	value	NOUN
ejge-7803	294	27	of	of	ADP
ejge-7803	294	28	spearman	spearman	NOUN
ejge-7803	294	29	’s	’s	PART
ejge-7803	294	30	coefficient	coefficient	NOUN
ejge-7803	294	31	approaches	approach	NOUN
ejge-7803	294	32	zero	zero	NUM
ejge-7803	294	33	,	,	PUNCT
ejge-7803	294	34	variables	variable	NOUN
ejge-7803	294	35	are	be	AUX
ejge-7803	294	36	independent	independent	ADJ
ejge-7803	294	37	.	.	PUNCT
ejge-7803	295	1	independence	independence	NOUN
ejge-7803	295	2	might	might	AUX
ejge-7803	295	3	be	be	AUX
ejge-7803	295	4	verified	verify	VERB
ejge-7803	295	5	by	by	ADP
ejge-7803	295	6	test	test	NOUN
ejge-7803	295	7	of	of	ADP
ejge-7803	295	8	hypothesis	hypothesis	NOUN
ejge-7803	295	9	on	on	ADP
ejge-7803	295	10	correlation	correlation	NOUN
ejge-7803	295	11	coefficient	coefficient	NOUN
ejge-7803	295	12	.	.	PUNCT
ejge-7803	296	1	if	if	SCONJ
ejge-7803	296	2	we	we	PRON
ejge-7803	296	3	substitute	substitute	VERB
ejge-7803	296	4	variables	variable	NOUN
ejge-7803	296	5	in	in	ADP
ejge-7803	296	6	equation	equation	NOUN
ejge-7803	296	7	4	4	NUM
ejge-7803	296	8	,	,	PUNCT
ejge-7803	296	9	we	we	PRON
ejge-7803	296	10	get	get	VERB
ejge-7803	296	11	test	test	NOUN
ejge-7803	296	12	criterion	criterion	NOUN
ejge-7803	296	13	𝑜𝑜	𝑜𝑜	ADP
ejge-7803	296	14	=	=	SYM
ejge-7803	296	15	−	−	PROPN
ejge-7803	296	16	0.0672	0.0672	NUM
ejge-7803	296	17	�	�	PROPN
ejge-7803	296	18	1−	1−	NUM
ejge-7803	296	19	(	(	PUNCT
ejge-7803	296	20	−0.0672)2	−0.0672)2	X
ejge-7803	296	21	√27	√27	VERB
ejge-7803	296	22	−	−	PROPN
ejge-7803	296	23	2	2	NUM
ejge-7803	296	24	=	=	SYM
ejge-7803	296	25	−	−	NUM
ejge-7803	297	1	0.3365	0.3365	NUM
ejge-7803	298	1	[	[	X
ejge-7803	298	2	6	6	NUM
ejge-7803	298	3	]	]	SYM
ejge-7803	298	4	table	table	NOUN
ejge-7803	298	5	4	4	NUM
ejge-7803	298	6	.	.	PUNCT
ejge-7803	298	7	correlation	correlation	NOUN
ejge-7803	298	8	analysis	analysis	NOUN
ejge-7803	298	9	and	and	CCONJ
ejge-7803	298	10	net	net	ADJ
ejge-7803	298	11	impact	impact	NOUN
ejge-7803	298	12	of	of	ADP
ejge-7803	298	13	the	the	DET
ejge-7803	298	14	definitive	definitive	ADJ
ejge-7803	298	15	system	system	NOUN
ejge-7803	298	16	on	on	ADP
ejge-7803	298	17	member	member	NOUN
ejge-7803	298	18	states	states	PROPN
ejge-7803	298	19	country	country	NOUN
ejge-7803	298	20	change	change	NOUN
ejge-7803	298	21	in	in	ADP
ejge-7803	298	22	administrative	administrative	ADJ
ejge-7803	298	23	costs	cost	NOUN
ejge-7803	298	24	(	(	PUNCT
ejge-7803	298	25	eur	eur	NOUN
ejge-7803	298	26	million	million	NUM
ejge-7803	298	27	)	)	PUNCT
ejge-7803	298	28	value	value	NOUN
ejge-7803	298	29	of	of	ADP
ejge-7803	298	30	mtic	mtic	ADJ
ejge-7803	298	31	frauds	fraud	NOUN
ejge-7803	298	32	(	(	PUNCT
ejge-7803	298	33	eur	eur	NOUN
ejge-7803	298	34	million	million	NUM
ejge-7803	298	35	)	)	PUNCT
ejge-7803	298	36	𝒊𝒊𝒙𝒙	𝒊𝒊𝒙𝒙	CCONJ
ejge-7803	298	37	𝒊𝒊𝒚𝒚	𝒊𝒊𝒚𝒚	NOUN
ejge-7803	298	38	𝒅𝒅𝒊𝒊	𝒅𝒅𝒊𝒊	NOUN
ejge-7803	298	39	(	(	PUNCT
ejge-7803	298	40	ix	ix	PROPN
ejge-7803	298	41	–	–	PUNCT
ejge-7803	298	42	iy	iy	PROPN
ejge-7803	298	43	)	)	PUNCT
ejge-7803	298	44	𝒅𝒅𝟐𝟐𝒊𝒊	𝒅𝒅𝟐𝟐𝒊𝒊	NOUN
ejge-7803	298	45	countries	country	NOUN
ejge-7803	298	46	ranked	rank	VERB
ejge-7803	298	47	according	accord	VERB
ejge-7803	298	48	to	to	ADP
ejge-7803	298	49	net	net	ADJ
ejge-7803	298	50	proceeds	proceed	NOUN
ejge-7803	298	51	from	from	ADP
ejge-7803	298	52	the	the	DET
ejge-7803	298	53	def	def	PROPN
ejge-7803	298	54	.	.	PUNCT
ejge-7803	298	55	system	system	NOUN
ejge-7803	298	56	net	net	ADJ
ejge-7803	298	57	proceeds	proceed	NOUN
ejge-7803	298	58	from	from	ADP
ejge-7803	298	59	the	the	DET
ejge-7803	298	60	definitive	definitive	ADJ
ejge-7803	298	61	system	system	NOUN
ejge-7803	298	62	austria	austria	NOUN
ejge-7803	298	63	-27	-27	PUNCT
ejge-7803	298	64	587	587	NUM
ejge-7803	298	65	25	25	NUM
ejge-7803	298	66	9	9	NUM
ejge-7803	298	67	16	16	NUM
ejge-7803	298	68	256	256	NUM
ejge-7803	298	69	malta	malta	PROPN
ejge-7803	298	70	4	4	NUM
ejge-7803	298	71	belgium	belgium	NOUN
ejge-7803	298	72	51	51	NUM
ejge-7803	298	73	959	959	NUM
ejge-7803	298	74	4	4	NUM
ejge-7803	298	75	7	7	NUM
ejge-7803	298	76	-3	-3	SYM
ejge-7803	298	77	9	9	NUM
ejge-7803	298	78	cyprus	cyprus	PROPN
ejge-7803	298	79	11	11	NUM
ejge-7803	298	80	bulgaria	bulgaria	NOUN
ejge-7803	298	81	-4	-4	PROPN
ejge-7803	298	82	150	150	NUM
ejge-7803	298	83	13	13	NUM
ejge-7803	298	84	20	20	NUM
ejge-7803	298	85	-7	-7	NUM
ejge-7803	298	86	49	49	NUM
ejge-7803	298	87	luxembourg	luxembourg	PROPN
ejge-7803	298	88	16	16	NUM
ejge-7803	298	89	croatia	croatia	PROPN
ejge-7803	298	90	-12	-12	PUNCT
ejge-7803	298	91	110	110	NUM
ejge-7803	298	92	20	20	NUM
ejge-7803	298	93	21	21	NUM
ejge-7803	298	94	-1	-1	SYM
ejge-7803	298	95	1	1	NUM
ejge-7803	298	96	slovenia	slovenia	PROPN
ejge-7803	298	97	26	26	NUM
ejge-7803	298	98	cyprus	cyprus	PROPN
ejge-7803	298	99	-8	-8	NUM
ejge-7803	298	100	3	3	NUM
ejge-7803	298	101	17	17	NUM
ejge-7803	298	102	27	27	NUM
ejge-7803	298	103	-10	-10	SYM
ejge-7803	298	104	100	100	NUM
ejge-7803	298	105	estonia	estonia	PROPN
ejge-7803	298	106	31	31	NUM
ejge-7803	298	107	czech	czech	PROPN
ejge-7803	298	108	republic	republic	NOUN
ejge-7803	298	109	53	53	NUM
ejge-7803	298	110	500	500	NUM
ejge-7803	298	111	3	3	NUM
ejge-7803	298	112	11	11	NUM
ejge-7803	298	113	-8	-8	NUM
ejge-7803	298	114	64	64	NUM
ejge-7803	298	115	latvia	latvia	PROPN
ejge-7803	298	116	98	98	NUM
ejge-7803	298	117	denmark	denmark	NOUN
ejge-7803	299	1	-6	-6	PROPN
ejge-7803	299	2	536	536	NUM
ejge-7803	299	3	14	14	NUM
ejge-7803	299	4	10	10	NUM
ejge-7803	299	5	4	4	NUM
ejge-7803	299	6	16	16	NUM
ejge-7803	299	7	croatia	croatia	PROPN
ejge-7803	299	8	122	122	NUM
ejge-7803	299	9	estonia	estonia	PROPN
ejge-7803	299	10	-2	-2	X
ejge-7803	300	1	29	29	NUM
ejge-7803	300	2	11	11	NUM
ejge-7803	300	3	24	24	NUM
ejge-7803	300	4	-13	-13	SYM
ejge-7803	300	5	169	169	NUM
ejge-7803	300	6	bulgaria	bulgaria	PROPN
ejge-7803	300	7	154	154	NUM
ejge-7803	300	8	finland	finland	NOUN
ejge-7803	300	9	-14	-14	NUM
ejge-7803	300	10	389	389	NUM
ejge-7803	300	11	22	22	NUM
ejge-7803	300	12	17	17	NUM
ejge-7803	300	13	5	5	NUM
ejge-7803	300	14	25	25	NUM
ejge-7803	300	15	sweden	sweden	NOUN
ejge-7803	300	16	171	171	NUM
ejge-7803	300	17	france	france	PROPN
ejge-7803	300	18	-219	-219	PROPN
ejge-7803	300	19	2,887	2,887	NUM
ejge-7803	300	20	27	27	NUM
ejge-7803	300	21	3	3	NUM
ejge-7803	300	22	24	24	NUM
ejge-7803	300	23	576	576	NUM
ejge-7803	300	24	lithuania	lithuania	PROPN
ejge-7803	300	25	276	276	NUM
ejge-7803	300	26	germany	germany	PROPN
ejge-7803	300	27	62	62	NUM
ejge-7803	300	28	6,004	6,004	NUM
ejge-7803	300	29	2	2	NUM
ejge-7803	300	30	2	2	NUM
ejge-7803	300	31	0	0	NUM
ejge-7803	300	32	0	0	NUM
ejge-7803	300	33	netherlands	netherlands	PROPN
ejge-7803	300	34	373	373	NUM
ejge-7803	300	35	greece	greece	PROPN
ejge-7803	300	36	-14	-14	NUM
ejge-7803	300	37	1,776	1,776	NUM
ejge-7803	300	38	23	23	NUM
ejge-7803	300	39	4	4	NUM
ejge-7803	300	40	19	19	NUM
ejge-7803	300	41	361	361	NUM
ejge-7803	300	42	finland	finland	PROPN
ejge-7803	300	43	403	403	NUM
ejge-7803	300	44	hungary	hungary	PROPN
ejge-7803	300	45	13	13	NUM
ejge-7803	300	46	454	454	NUM
ejge-7803	300	47	7	7	NUM
ejge-7803	300	48	14	14	NUM
ejge-7803	300	49	-7	-7	NUM
ejge-7803	300	50	49	49	NUM
ejge-7803	300	51	slovakia	slovakia	PROPN
ejge-7803	300	52	426	426	NUM
ejge-7803	300	53	ireland	ireland	NOUN
ejge-7803	300	54	26	26	NUM
ejge-7803	300	55	465	465	NUM
ejge-7803	300	56	5	5	NUM
ejge-7803	300	57	12	12	NUM
ejge-7803	300	58	-7	-7	NUM
ejge-7803	300	59	49	49	NUM
ejge-7803	300	60	ireland	ireland	PROPN
ejge-7803	300	61	439	439	NUM
ejge-7803	300	62	italy	italy	PROPN
ejge-7803	300	63	-4	-4	PUNCT
ejge-7803	301	1	8,071	8,071	NUM
ejge-7803	301	2	12	12	NUM
ejge-7803	301	3	1	1	NUM
ejge-7803	301	4	11	11	NUM
ejge-7803	301	5	121	121	NUM
ejge-7803	301	6	hungary	hungary	PROPN
ejge-7803	301	7	441	441	NUM
ejge-7803	301	8	latvia	latvia	PROPN
ejge-7803	301	9	-6	-6	PROPN
ejge-7803	301	10	92	92	NUM
ejge-7803	301	11	15	15	NUM
ejge-7803	301	12	22	22	NUM
ejge-7803	301	13	-7	-7	NUM
ejge-7803	301	14	49	49	NUM
ejge-7803	301	15	spain	spain	PROPN
ejge-7803	301	16	441	441	NUM
ejge-7803	301	17	lithuania	lithuania	PROPN
ejge-7803	301	18	-7	-7	PROPN
ejge-7803	301	19	269	269	NUM
ejge-7803	301	20	16	16	NUM
ejge-7803	301	21	18	18	NUM
ejge-7803	301	22	-2	-2	SYM
ejge-7803	301	23	4	4	NUM
ejge-7803	301	24	czech	czech	PROPN
ejge-7803	301	25	republic	republic	NOUN
ejge-7803	301	26	447	447	NUM
ejge-7803	301	27	luxembourg	luxembourg	PROPN
ejge-7803	301	28	-10	-10	PUNCT
ejge-7803	301	29	6	6	NUM
ejge-7803	301	30	19	19	NUM
ejge-7803	301	31	25	25	NUM
ejge-7803	301	32	-6	-6	NUM
ejge-7803	301	33	36	36	NUM
ejge-7803	301	34	portugal	portugal	PROPN
ejge-7803	301	35	496	496	NUM
ejge-7803	301	36	malta	malta	PROPN
ejge-7803	301	37	-1	-1	PUNCT
ejge-7803	301	38	3	3	NUM
ejge-7803	301	39	10	10	NUM
ejge-7803	301	40	26	26	NUM
ejge-7803	301	41	-16	-16	NUM
ejge-7803	301	42	256	256	NUM
ejge-7803	301	43	denmark	denmark	NOUN
ejge-7803	301	44	542	542	NUM
ejge-7803	301	45	netherlands	netherland	NOUN
ejge-7803	301	46	286	286	NUM
ejge-7803	301	47	659	659	NUM
ejge-7803	301	48	1	1	NUM
ejge-7803	301	49	8	8	NUM
ejge-7803	301	50	-7	-7	NUM
ejge-7803	301	51	49	49	NUM
ejge-7803	301	52	austria	austria	PROPN
ejge-7803	301	53	614	614	NUM
ejge-7803	301	54	poland	poland	PROPN
ejge-7803	301	55	17	17	NUM
ejge-7803	301	56	1,383	1,383	NUM
ejge-7803	301	57	6	6	NUM
ejge-7803	301	58	6	6	NUM
ejge-7803	301	59	0	0	NUM
ejge-7803	301	60	0	0	NUM
ejge-7803	301	61	belgium	belgium	NOUN
ejge-7803	301	62	908	908	NUM
ejge-7803	301	63	portugal	portugal	PROPN
ejge-7803	301	64	-33	-33	NUM
ejge-7803	301	65	463	463	NUM
ejge-7803	301	66	26	26	NUM
ejge-7803	301	67	13	13	NUM
ejge-7803	301	68	13	13	NUM
ejge-7803	301	69	169	169	NUM
ejge-7803	301	70	poland	poland	PROPN
ejge-7803	301	71	1366	1366	NUM
ejge-7803	301	72	romania	romania	PROPN
ejge-7803	301	73	-18	-18	PROPN
ejge-7803	301	74	1,539	1,539	NUM
ejge-7803	301	75	24	24	NUM
ejge-7803	301	76	5	5	NUM
ejge-7803	301	77	19	19	NUM
ejge-7803	301	78	361	361	NUM
ejge-7803	301	79	romania	romania	PROPN
ejge-7803	301	80	1557	1557	NUM
ejge-7803	301	81	slovakia	slovakia	PROPN
ejge-7803	301	82	4	4	NUM
ejge-7803	301	83	430	430	NUM
ejge-7803	301	84	9	9	NUM
ejge-7803	301	85	16	16	NUM
ejge-7803	301	86	-7	-7	NUM
ejge-7803	301	87	49	49	NUM
ejge-7803	301	88	greece	greece	PROPN
ejge-7803	301	89	1790	1790	NUM
ejge-7803	301	90	slovenia	slovenia	PROPN
ejge-7803	301	91	5	5	NUM
ejge-7803	301	92	31	31	NUM
ejge-7803	301	93	8	8	NUM
ejge-7803	301	94	23	23	NUM
ejge-7803	301	95	-15	-15	SYM
ejge-7803	301	96	225	225	NUM
ejge-7803	301	97	france	france	PROPN
ejge-7803	301	98	3106	3106	NUM
ejge-7803	301	99	spain	spain	PROPN
ejge-7803	301	100	-8	-8	NUM
ejge-7803	301	101	433	433	NUM
ejge-7803	301	102	18	18	NUM
ejge-7803	301	103	15	15	NUM
ejge-7803	301	104	3	3	NUM
ejge-7803	301	105	9	9	NUM
ejge-7803	301	106	germany	germany	PROPN
ejge-7803	301	107	5942	5942	NUM
ejge-7803	301	108	sweden	sweden	NOUN
ejge-7803	301	109	-14	-14	PUNCT
ejge-7803	301	110	157	157	NUM
ejge-7803	301	111	21	21	NUM
ejge-7803	301	112	19	19	NUM
ejge-7803	301	113	2	2	NUM
ejge-7803	301	114	4	4	NUM
ejge-7803	301	115	italy	italy	PROPN
ejge-7803	301	116	8075	8075	NUM
ejge-7803	301	117	note	note	NOUN
ejge-7803	301	118	.	.	PUNCT
ejge-7803	302	1	source	source	NOUN
ejge-7803	302	2	:	:	PUNCT
ejge-7803	302	3	case	case	NOUN
ejge-7803	302	4	(	(	PUNCT
ejge-7803	302	5	2019	2019	NUM
ejge-7803	302	6	)	)	PUNCT
ejge-7803	302	7	,	,	PUNCT
ejge-7803	302	8	ey	ey	X
ejge-7803	302	9	(	(	PUNCT
ejge-7803	302	10	2015	2015	NUM
ejge-7803	302	11	)	)	PUNCT
ejge-7803	302	12	,	,	PUNCT
ejge-7803	302	13	and	and	CCONJ
ejge-7803	302	14	own	own	ADJ
ejge-7803	302	15	calculation	calculation	NOUN
ejge-7803	302	16	.	.	PUNCT
ejge-7803	303	1	zídková	zídková	NOUN
ejge-7803	303	2	and	and	CCONJ
ejge-7803	303	3	balíková	balíková	PROPN
ejge-7803	303	4	/	/	SYM
ejge-7803	303	5	european	european	PROPN
ejge-7803	303	6	journal	journal	PROPN
ejge-7803	303	7	of	of	ADP
ejge-7803	303	8	government	government	NOUN
ejge-7803	303	9	and	and	CCONJ
ejge-7803	303	10	economics	economic	NOUN
ejge-7803	303	11	10(2	10(2	NUM
ejge-7803	303	12	)	)	PUNCT
ejge-7803	303	13	,	,	PUNCT
ejge-7803	303	14	december	december	PROPN
ejge-7803	303	15	2021	2021	NUM
ejge-7803	303	16	,	,	PUNCT
ejge-7803	303	17	146	146	NUM
ejge-7803	303	18	-	-	SYM
ejge-7803	303	19	166	166	NUM
ejge-7803	303	20	162	162	NUM
ejge-7803	303	21	for	for	ADP
ejge-7803	303	22	significance	significance	NOUN
ejge-7803	303	23	value	value	NOUN
ejge-7803	303	24	of	of	ADP
ejge-7803	303	25	5	5	NUM
ejge-7803	303	26	%	%	NOUN
ejge-7803	303	27	,	,	PUNCT
ejge-7803	303	28	critical	critical	ADJ
ejge-7803	303	29	value	value	NOUN
ejge-7803	303	30	is	be	AUX
ejge-7803	303	31	represented	represent	VERB
ejge-7803	303	32	by	by	ADP
ejge-7803	303	33	quantile	quantile	NOUN
ejge-7803	303	34	:	:	PUNCT
ejge-7803	303	35	𝑜𝑜0.975	𝑜𝑜0.975	PROPN
ejge-7803	303	36	(	(	PUNCT
ejge-7803	303	37	25	25	NUM
ejge-7803	303	38	)	)	PUNCT
ejge-7803	303	39	=	=	NOUN
ejge-7803	304	1	2.060	2.060	NUM
ejge-7803	304	2	[	[	X
ejge-7803	304	3	7	7	X
ejge-7803	304	4	]	]	SYM
ejge-7803	304	5	considering	consider	VERB
ejge-7803	304	6	test	test	NOUN
ejge-7803	304	7	criterion	criterion	NOUN
ejge-7803	304	8	,	,	PUNCT
ejge-7803	304	9	|−0.3365	|−0.3365	PROPN
ejge-7803	304	10	|	|	ADV
ejge-7803	304	11	<	<	X
ejge-7803	304	12	2.060	2.060	NUM
ejge-7803	304	13	,	,	PUNCT
ejge-7803	304	14	we	we	PRON
ejge-7803	304	15	can	can	AUX
ejge-7803	304	16	not	not	PART
ejge-7803	304	17	reject	reject	VERB
ejge-7803	304	18	hypothesis	hypothesis	NOUN
ejge-7803	304	19	𝐻𝐻0	𝐻𝐻0	PROPN
ejge-7803	304	20	that	that	SCONJ
ejge-7803	304	21	the	the	DET
ejge-7803	304	22	two	two	NUM
ejge-7803	304	23	variables	variable	NOUN
ejge-7803	304	24	are	be	AUX
ejge-7803	304	25	independent	independent	ADJ
ejge-7803	304	26	.	.	PUNCT
ejge-7803	305	1	we	we	PRON
ejge-7803	305	2	can	can	AUX
ejge-7803	305	3	therefore	therefore	ADV
ejge-7803	305	4	conclude	conclude	VERB
ejge-7803	305	5	that	that	SCONJ
ejge-7803	305	6	the	the	DET
ejge-7803	305	7	introduction	introduction	NOUN
ejge-7803	305	8	of	of	ADP
ejge-7803	305	9	the	the	DET
ejge-7803	305	10	definitive	definitive	ADJ
ejge-7803	305	11	system	system	NOUN
ejge-7803	305	12	is	be	AUX
ejge-7803	305	13	good	good	ADJ
ejge-7803	305	14	for	for	ADP
ejge-7803	305	15	the	the	DET
ejge-7803	305	16	eu	eu	PROPN
ejge-7803	305	17	as	as	ADP
ejge-7803	305	18	a	a	DET
ejge-7803	305	19	whole	whole	NOUN
ejge-7803	305	20	,	,	PUNCT
ejge-7803	305	21	but	but	CCONJ
ejge-7803	305	22	there	there	PRON
ejge-7803	305	23	is	be	VERB
ejge-7803	305	24	no	no	DET
ejge-7803	305	25	balance	balance	NOUN
ejge-7803	305	26	(	(	PUNCT
ejge-7803	305	27	correlation	correlation	NOUN
ejge-7803	305	28	)	)	PUNCT
ejge-7803	305	29	between	between	ADP
ejge-7803	305	30	the	the	DET
ejge-7803	305	31	costs	cost	NOUN
ejge-7803	305	32	and	and	CCONJ
ejge-7803	305	33	benefits	benefit	NOUN
ejge-7803	305	34	of	of	ADP
ejge-7803	305	35	the	the	DET
ejge-7803	305	36	system	system	NOUN
ejge-7803	305	37	for	for	ADP
ejge-7803	305	38	individual	individual	ADJ
ejge-7803	305	39	member	member	NOUN
ejge-7803	305	40	states	state	NOUN
ejge-7803	305	41	.	.	PUNCT
ejge-7803	306	1	some	some	DET
ejge-7803	306	2	states	state	NOUN
ejge-7803	306	3	will	will	AUX
ejge-7803	306	4	invest	invest	VERB
ejge-7803	306	5	more	more	ADJ
ejge-7803	306	6	in	in	ADP
ejge-7803	306	7	the	the	DET
ejge-7803	306	8	new	new	ADJ
ejge-7803	306	9	system	system	NOUN
ejge-7803	306	10	than	than	ADP
ejge-7803	306	11	others	other	NOUN
ejge-7803	306	12	.	.	PUNCT
ejge-7803	307	1	5	5	X
ejge-7803	307	2	.	.	X
ejge-7803	307	3	conclusion	conclusion	NOUN
ejge-7803	307	4	definitive	definitive	ADJ
ejge-7803	307	5	vat	vat	NOUN
ejge-7803	307	6	system	system	NOUN
ejge-7803	307	7	primarily	primarily	ADV
ejge-7803	307	8	aims	aim	VERB
ejge-7803	307	9	to	to	PART
ejge-7803	307	10	reduce	reduce	VERB
ejge-7803	307	11	mtic	mtic	ADJ
ejge-7803	307	12	fraud	fraud	NOUN
ejge-7803	307	13	,	,	PUNCT
ejge-7803	307	14	but	but	CCONJ
ejge-7803	307	15	it	it	PRON
ejge-7803	307	16	should	should	AUX
ejge-7803	307	17	be	be	AUX
ejge-7803	307	18	noted	note	VERB
ejge-7803	307	19	that	that	SCONJ
ejge-7803	307	20	this	this	DET
ejge-7803	307	21	system	system	NOUN
ejge-7803	307	22	also	also	ADV
ejge-7803	307	23	causes	cause	VERB
ejge-7803	307	24	additional	additional	ADJ
ejge-7803	307	25	burdens	burden	NOUN
ejge-7803	307	26	and	and	CCONJ
ejge-7803	307	27	financial	financial	ADJ
ejge-7803	307	28	costs	cost	NOUN
ejge-7803	307	29	,	,	PUNCT
ejge-7803	307	30	especially	especially	ADV
ejge-7803	307	31	for	for	ADP
ejge-7803	307	32	member	member	NOUN
ejge-7803	307	33	states	state	NOUN
ejge-7803	307	34	,	,	PUNCT
ejge-7803	307	35	which	which	PRON
ejge-7803	307	36	are	be	AUX
ejge-7803	307	37	supply	supply	NOUN
ejge-7803	307	38	-	-	PUNCT
ejge-7803	307	39	oriented	orient	VERB
ejge-7803	307	40	in	in	ADP
ejge-7803	307	41	the	the	DET
ejge-7803	307	42	eu	eu	PROPN
ejge-7803	307	43	market	market	NOUN
ejge-7803	307	44	.	.	PUNCT
ejge-7803	308	1	the	the	DET
ejge-7803	308	2	reason	reason	NOUN
ejge-7803	308	3	is	be	AUX
ejge-7803	308	4	that	that	SCONJ
ejge-7803	308	5	vat	vat	NOUN
ejge-7803	308	6	from	from	ADP
ejge-7803	308	7	b2b	b2b	NOUN
ejge-7803	308	8	cross	cross	ADJ
ejge-7803	308	9	-	-	ADJ
ejge-7803	308	10	border	border	ADJ
ejge-7803	308	11	supply	supply	NOUN
ejge-7803	308	12	would	would	AUX
ejge-7803	308	13	be	be	AUX
ejge-7803	308	14	collected	collect	VERB
ejge-7803	308	15	in	in	ADP
ejge-7803	308	16	the	the	DET
ejge-7803	308	17	country	country	NOUN
ejge-7803	308	18	of	of	ADP
ejge-7803	308	19	origin	origin	NOUN
ejge-7803	308	20	and	and	CCONJ
ejge-7803	308	21	then	then	ADV
ejge-7803	308	22	forwarded	forward	VERB
ejge-7803	308	23	to	to	ADP
ejge-7803	308	24	the	the	DET
ejge-7803	308	25	country	country	NOUN
ejge-7803	308	26	of	of	ADP
ejge-7803	308	27	consumption	consumption	NOUN
ejge-7803	308	28	.	.	PUNCT
ejge-7803	309	1	member	member	NOUN
ejge-7803	309	2	state	state	NOUN
ejge-7803	309	3	from	from	ADP
ejge-7803	309	4	which	which	PRON
ejge-7803	309	5	the	the	DET
ejge-7803	309	6	goods	good	NOUN
ejge-7803	309	7	are	be	AUX
ejge-7803	309	8	delivered	deliver	VERB
ejge-7803	309	9	is	be	AUX
ejge-7803	309	10	responsible	responsible	ADJ
ejge-7803	309	11	for	for	ADP
ejge-7803	309	12	the	the	DET
ejge-7803	309	13	process	process	NOUN
ejge-7803	309	14	of	of	ADP
ejge-7803	309	15	payment	payment	NOUN
ejge-7803	309	16	and	and	CCONJ
ejge-7803	309	17	forwarding	forward	VERB
ejge-7803	309	18	the	the	DET
ejge-7803	309	19	vat	vat	NOUN
ejge-7803	309	20	on	on	ADP
ejge-7803	309	21	b2b	b2b	NOUN
ejge-7803	309	22	intra	intra	ADJ
ejge-7803	309	23	-	-	ADJ
ejge-7803	309	24	community	community	NOUN
ejge-7803	309	25	supplies	supply	NOUN
ejge-7803	309	26	.	.	PUNCT
ejge-7803	310	1	that	that	PRON
ejge-7803	310	2	would	would	AUX
ejge-7803	310	3	cause	cause	VERB
ejge-7803	310	4	additional	additional	ADJ
ejge-7803	310	5	administration	administration	NOUN
ejge-7803	310	6	costs	cost	NOUN
ejge-7803	310	7	for	for	ADP
ejge-7803	310	8	the	the	DET
ejge-7803	310	9	financial	financial	ADJ
ejge-7803	310	10	authorities	authority	NOUN
ejge-7803	310	11	of	of	ADP
ejge-7803	310	12	that	that	DET
ejge-7803	310	13	state	state	NOUN
ejge-7803	310	14	(	(	PUNCT
ejge-7803	310	15	state	state	NOUN
ejge-7803	310	16	of	of	ADP
ejge-7803	310	17	origin	origin	NOUN
ejge-7803	310	18	)	)	PUNCT
ejge-7803	310	19	.	.	PUNCT
ejge-7803	311	1	in	in	ADP
ejge-7803	311	2	the	the	DET
ejge-7803	311	3	current	current	ADJ
ejge-7803	311	4	vat	vat	NOUN
ejge-7803	311	5	system	system	NOUN
ejge-7803	311	6	,	,	PUNCT
ejge-7803	311	7	member	member	NOUN
ejge-7803	311	8	states	state	NOUN
ejge-7803	311	9	collect	collect	VERB
ejge-7803	311	10	vat	vat	NOUN
ejge-7803	311	11	on	on	ADP
ejge-7803	311	12	the	the	DET
ejge-7803	311	13	b2b	b2b	NOUN
ejge-7803	311	14	acquisition	acquisition	NOUN
ejge-7803	311	15	of	of	ADP
ejge-7803	311	16	goods	good	NOUN
ejge-7803	311	17	from	from	ADP
ejge-7803	311	18	other	other	ADJ
ejge-7803	311	19	member	member	NOUN
ejge-7803	311	20	states	state	NOUN
ejge-7803	311	21	,	,	PUNCT
ejge-7803	311	22	while	while	SCONJ
ejge-7803	311	23	in	in	ADP
ejge-7803	311	24	the	the	DET
ejge-7803	311	25	new	new	ADJ
ejge-7803	311	26	system	system	NOUN
ejge-7803	311	27	,	,	PUNCT
ejge-7803	311	28	they	they	PRON
ejge-7803	311	29	will	will	AUX
ejge-7803	311	30	collect	collect	VERB
ejge-7803	311	31	vat	vat	NOUN
ejge-7803	311	32	on	on	ADP
ejge-7803	311	33	the	the	DET
ejge-7803	311	34	b2b	b2b	NOUN
ejge-7803	311	35	supply	supply	NOUN
ejge-7803	311	36	of	of	ADP
ejge-7803	311	37	goods	good	NOUN
ejge-7803	311	38	to	to	ADP
ejge-7803	311	39	other	other	ADJ
ejge-7803	311	40	member	member	NOUN
ejge-7803	311	41	states	state	NOUN
ejge-7803	311	42	.	.	PUNCT
ejge-7803	312	1	therefore	therefore	ADV
ejge-7803	312	2	,	,	PUNCT
ejge-7803	312	3	administrative	administrative	ADJ
ejge-7803	312	4	costs	cost	NOUN
ejge-7803	312	5	will	will	AUX
ejge-7803	312	6	increase	increase	VERB
ejge-7803	312	7	in	in	ADP
ejge-7803	312	8	countries	country	NOUN
ejge-7803	312	9	that	that	PRON
ejge-7803	312	10	are	be	AUX
ejge-7803	312	11	net	net	ADJ
ejge-7803	312	12	exporters	exporter	NOUN
ejge-7803	312	13	.	.	PUNCT
ejge-7803	313	1	based	base	VERB
ejge-7803	313	2	on	on	ADP
ejge-7803	313	3	our	our	PRON
ejge-7803	313	4	analysis	analysis	NOUN
ejge-7803	313	5	,	,	PUNCT
ejge-7803	313	6	it	it	PRON
ejge-7803	313	7	was	be	AUX
ejge-7803	313	8	ascertained	ascertain	VERB
ejge-7803	313	9	that	that	SCONJ
ejge-7803	313	10	a	a	DET
ejge-7803	313	11	higher	high	ADJ
ejge-7803	313	12	additional	additional	ADJ
ejge-7803	313	13	administration	administration	NOUN
ejge-7803	313	14	burden	burden	NOUN
ejge-7803	313	15	might	might	AUX
ejge-7803	313	16	arise	arise	VERB
ejge-7803	313	17	in	in	ADP
ejge-7803	313	18	the	the	DET
ejge-7803	313	19	netherlands	netherlands	PROPN
ejge-7803	313	20	,	,	PUNCT
ejge-7803	313	21	germany	germany	PROPN
ejge-7803	313	22	,	,	PUNCT
ejge-7803	313	23	the	the	DET
ejge-7803	313	24	czech	czech	PROPN
ejge-7803	313	25	republic	republic	PROPN
ejge-7803	313	26	,	,	PUNCT
ejge-7803	313	27	belgium	belgium	PROPN
ejge-7803	313	28	,	,	PUNCT
ejge-7803	313	29	ireland	ireland	PROPN
ejge-7803	313	30	,	,	PUNCT
ejge-7803	313	31	poland	poland	PROPN
ejge-7803	313	32	,	,	PUNCT
ejge-7803	313	33	hungary	hungary	PROPN
ejge-7803	313	34	,	,	PUNCT
ejge-7803	313	35	slovenia	slovenia	PROPN
ejge-7803	313	36	,	,	PUNCT
ejge-7803	313	37	and	and	CCONJ
ejge-7803	313	38	slovakia	slovakia	PROPN
ejge-7803	313	39	.	.	PUNCT
ejge-7803	314	1	these	these	DET
ejge-7803	314	2	member	member	NOUN
ejge-7803	314	3	states	state	NOUN
ejge-7803	314	4	would	would	AUX
ejge-7803	314	5	experience	experience	VERB
ejge-7803	314	6	an	an	DET
ejge-7803	314	7	increase	increase	NOUN
ejge-7803	314	8	in	in	ADP
ejge-7803	314	9	tax	tax	NOUN
ejge-7803	314	10	administration	administration	NOUN
ejge-7803	314	11	costs	cost	NOUN
ejge-7803	314	12	because	because	SCONJ
ejge-7803	314	13	their	their	PRON
ejge-7803	314	14	intra	intra	ADJ
ejge-7803	314	15	-	-	ADJ
ejge-7803	314	16	community	community	ADJ
ejge-7803	314	17	supplies	supply	NOUN
ejge-7803	314	18	exceed	exceed	VERB
ejge-7803	314	19	intra	intra	ADJ
ejge-7803	314	20	-	-	ADJ
ejge-7803	314	21	community	community	NOUN
ejge-7803	314	22	acquisitions	acquisition	NOUN
ejge-7803	314	23	.	.	PUNCT
ejge-7803	315	1	according	accord	VERB
ejge-7803	315	2	to	to	ADP
ejge-7803	315	3	our	our	PRON
ejge-7803	315	4	calculations	calculation	NOUN
ejge-7803	315	5	,	,	PUNCT
ejge-7803	315	6	the	the	DET
ejge-7803	315	7	total	total	ADJ
ejge-7803	315	8	increase	increase	NOUN
ejge-7803	315	9	in	in	ADP
ejge-7803	315	10	tax	tax	NOUN
ejge-7803	315	11	administration	administration	NOUN
ejge-7803	315	12	costs	cost	NOUN
ejge-7803	315	13	in	in	ADP
ejge-7803	315	14	all	all	DET
ejge-7803	315	15	member	member	NOUN
ejge-7803	315	16	states	state	NOUN
ejge-7803	315	17	together	together	ADV
ejge-7803	315	18	is	be	AUX
ejge-7803	315	19	expected	expect	VERB
ejge-7803	315	20	to	to	PART
ejge-7803	315	21	be	be	AUX
ejge-7803	315	22	approximately	approximately	ADV
ejge-7803	315	23	eur	eur	ADJ
ejge-7803	315	24	110	110	NUM
ejge-7803	315	25	million	million	NUM
ejge-7803	315	26	(	(	PUNCT
ejge-7803	315	27	see	see	VERB
ejge-7803	315	28	table	table	NOUN
ejge-7803	315	29	3	3	NUM
ejge-7803	315	30	)	)	PUNCT
ejge-7803	315	31	.	.	PUNCT
ejge-7803	316	1	this	this	DET
ejge-7803	316	2	value	value	NOUN
ejge-7803	316	3	can	can	AUX
ejge-7803	316	4	be	be	AUX
ejge-7803	316	5	characterized	characterize	VERB
ejge-7803	316	6	as	as	ADP
ejge-7803	316	7	the	the	DET
ejge-7803	316	8	lowest	low	ADJ
ejge-7803	316	9	value	value	NOUN
ejge-7803	316	10	possible	possible	ADV
ejge-7803	316	11	generated	generate	VERB
ejge-7803	316	12	by	by	ADP
ejge-7803	316	13	the	the	DET
ejge-7803	316	14	definitive	definitive	ADJ
ejge-7803	316	15	vat	vat	NOUN
ejge-7803	316	16	system	system	NOUN
ejge-7803	316	17	because	because	SCONJ
ejge-7803	316	18	costs	cost	NOUN
ejge-7803	316	19	of	of	ADP
ejge-7803	316	20	new	new	ADJ
ejge-7803	316	21	processes	process	NOUN
ejge-7803	316	22	and	and	CCONJ
ejge-7803	316	23	operations	operation	NOUN
ejge-7803	316	24	(	(	PUNCT
ejge-7803	316	25	inter	inter	NOUN
ejge-7803	316	26	alia	alia	NOUN
ejge-7803	316	27	,	,	PUNCT
ejge-7803	316	28	settlement	settlement	NOUN
ejge-7803	316	29	of	of	ADP
ejge-7803	316	30	payments	payment	NOUN
ejge-7803	316	31	between	between	ADP
ejge-7803	316	32	member	member	NOUN
ejge-7803	316	33	states	state	NOUN
ejge-7803	316	34	or	or	CCONJ
ejge-7803	316	35	control	control	NOUN
ejge-7803	316	36	of	of	ADP
ejge-7803	316	37	refunds	refund	NOUN
ejge-7803	316	38	paid	pay	VERB
ejge-7803	316	39	to	to	ADP
ejge-7803	316	40	businesses	business	NOUN
ejge-7803	316	41	purchasing	purchase	VERB
ejge-7803	316	42	goods	good	NOUN
ejge-7803	316	43	from	from	ADP
ejge-7803	316	44	other	other	ADJ
ejge-7803	316	45	member	member	NOUN
ejge-7803	316	46	states	state	NOUN
ejge-7803	316	47	)	)	PUNCT
ejge-7803	316	48	are	be	AUX
ejge-7803	316	49	not	not	PART
ejge-7803	316	50	involved	involve	VERB
ejge-7803	316	51	in	in	ADP
ejge-7803	316	52	our	our	PRON
ejge-7803	316	53	analysis	analysis	NOUN
ejge-7803	316	54	.	.	PUNCT
ejge-7803	317	1	additional	additional	ADJ
ejge-7803	317	2	vat	vat	NOUN
ejge-7803	317	3	revenues	revenue	NOUN
ejge-7803	317	4	that	that	PRON
ejge-7803	317	5	could	could	AUX
ejge-7803	317	6	be	be	AUX
ejge-7803	317	7	generated	generate	VERB
ejge-7803	317	8	thanks	thank	NOUN
ejge-7803	317	9	to	to	ADP
ejge-7803	317	10	the	the	DET
ejge-7803	317	11	vat	vat	NOUN
ejge-7803	317	12	definitive	definitive	ADJ
ejge-7803	317	13	system	system	NOUN
ejge-7803	317	14	are	be	AUX
ejge-7803	317	15	equal	equal	ADJ
ejge-7803	317	16	to	to	ADP
ejge-7803	317	17	the	the	DET
ejge-7803	317	18	value	value	NOUN
ejge-7803	317	19	of	of	ADP
ejge-7803	317	20	eliminated	eliminate	VERB
ejge-7803	317	21	mtic	mtic	ADJ
ejge-7803	317	22	frauds	fraud	NOUN
ejge-7803	317	23	.	.	PUNCT
ejge-7803	318	1	total	total	ADJ
ejge-7803	318	2	additional	additional	ADJ
ejge-7803	318	3	vat	vat	NOUN
ejge-7803	318	4	revenues	revenue	NOUN
ejge-7803	318	5	across	across	ADP
ejge-7803	318	6	the	the	DET
ejge-7803	318	7	eu	eu	PROPN
ejge-7803	318	8	are	be	AUX
ejge-7803	318	9	estimated	estimate	VERB
ejge-7803	318	10	as	as	ADP
ejge-7803	318	11	eur	eur	NOUN
ejge-7803	318	12	40	40	NUM
ejge-7803	318	13	billion	billion	NUM
ejge-7803	318	14	,	,	PUNCT
ejge-7803	318	15	according	accord	VERB
ejge-7803	318	16	to	to	ADP
ejge-7803	318	17	european	european	PROPN
ejge-7803	318	18	commission	commission	PROPN
ejge-7803	318	19	(	(	PUNCT
ejge-7803	318	20	2017a	2017a	NUM
ejge-7803	318	21	)	)	PUNCT
ejge-7803	318	22	.	.	PUNCT
ejge-7803	319	1	this	this	DET
ejge-7803	319	2	calculation	calculation	NOUN
ejge-7803	319	3	was	be	AUX
ejge-7803	319	4	based	base	VERB
ejge-7803	319	5	on	on	ADP
ejge-7803	319	6	the	the	DET
ejge-7803	319	7	estimate	estimate	NOUN
ejge-7803	319	8	of	of	ADP
ejge-7803	319	9	the	the	DET
ejge-7803	319	10	vat	vat	NOUN
ejge-7803	319	11	gap	gap	NOUN
ejge-7803	319	12	from	from	ADP
ejge-7803	319	13	another	another	DET
ejge-7803	319	14	study	study	NOUN
ejge-7803	319	15	of	of	ADP
ejge-7803	319	16	the	the	DET
ejge-7803	319	17	commission	commission	PROPN
ejge-7803	319	18	(	(	PUNCT
ejge-7803	319	19	european	european	PROPN
ejge-7803	319	20	commission	commission	PROPN
ejge-7803	319	21	,	,	PUNCT
ejge-7803	319	22	2015	2015	NUM
ejge-7803	319	23	)	)	PUNCT
ejge-7803	319	24	.	.	PUNCT
ejge-7803	320	1	since	since	SCONJ
ejge-7803	320	2	then	then	ADV
ejge-7803	320	3	,	,	PUNCT
ejge-7803	320	4	the	the	DET
ejge-7803	320	5	vat	vat	NOUN
ejge-7803	320	6	gap	gap	NOUN
ejge-7803	320	7	has	have	AUX
ejge-7803	320	8	decreased	decrease	VERB
ejge-7803	320	9	across	across	ADP
ejge-7803	320	10	the	the	DET
ejge-7803	320	11	eu	eu	PROPN
ejge-7803	320	12	thanks	thank	NOUN
ejge-7803	320	13	to	to	ADP
ejge-7803	320	14	various	various	ADJ
ejge-7803	320	15	measures	measure	NOUN
ejge-7803	320	16	fighting	fight	VERB
ejge-7803	320	17	against	against	ADP
ejge-7803	320	18	vat	vat	NOUN
ejge-7803	320	19	fraud	fraud	NOUN
ejge-7803	320	20	(	(	PUNCT
ejge-7803	320	21	for	for	ADP
ejge-7803	320	22	example	example	NOUN
ejge-7803	320	23	,	,	PUNCT
ejge-7803	320	24	reverse	reverse	ADJ
ejge-7803	320	25	charge	charge	NOUN
ejge-7803	320	26	applied	apply	VERB
ejge-7803	320	27	by	by	ADP
ejge-7803	320	28	many	many	ADJ
ejge-7803	320	29	member	member	NOUN
ejge-7803	320	30	states	state	NOUN
ejge-7803	320	31	on	on	ADP
ejge-7803	320	32	risk	risk	NOUN
ejge-7803	320	33	commodities	commodity	NOUN
ejge-7803	320	34	)	)	PUNCT
ejge-7803	320	35	.	.	PUNCT
ejge-7803	321	1	therefore	therefore	ADV
ejge-7803	321	2	,	,	PUNCT
ejge-7803	321	3	potential	potential	ADJ
ejge-7803	321	4	additional	additional	ADJ
ejge-7803	321	5	vat	vat	NOUN
ejge-7803	321	6	revenue	revenue	NOUN
ejge-7803	321	7	would	would	AUX
ejge-7803	321	8	be	be	AUX
ejge-7803	321	9	nowadays	nowadays	ADV
ejge-7803	321	10	zídková	zídková	NOUN
ejge-7803	321	11	and	and	CCONJ
ejge-7803	321	12	balíková	balíková	PROPN
ejge-7803	321	13	/	/	SYM
ejge-7803	321	14	european	european	PROPN
ejge-7803	321	15	journal	journal	PROPN
ejge-7803	321	16	of	of	ADP
ejge-7803	321	17	government	government	NOUN
ejge-7803	321	18	and	and	CCONJ
ejge-7803	321	19	economics	economic	NOUN
ejge-7803	321	20	10(2	10(2	NUM
ejge-7803	321	21	)	)	PUNCT
ejge-7803	321	22	,	,	PUNCT
ejge-7803	321	23	december	december	PROPN
ejge-7803	321	24	2021	2021	NUM
ejge-7803	321	25	,	,	PUNCT
ejge-7803	321	26	146	146	NUM
ejge-7803	321	27	-	-	SYM
ejge-7803	321	28	166	166	NUM
ejge-7803	321	29	163	163	NUM
ejge-7803	321	30	lower	low	ADJ
ejge-7803	321	31	than	than	ADP
ejge-7803	321	32	in	in	ADP
ejge-7803	321	33	2015	2015	NUM
ejge-7803	321	34	,	,	PUNCT
ejge-7803	321	35	they	they	PRON
ejge-7803	321	36	would	would	AUX
ejge-7803	321	37	reach	reach	VERB
ejge-7803	321	38	eur	eur	PROPN
ejge-7803	321	39	28	28	NUM
ejge-7803	321	40	billion	billion	NUM
ejge-7803	321	41	in	in	ADP
ejge-7803	321	42	2017	2017	NUM
ejge-7803	321	43	(	(	PUNCT
ejge-7803	321	44	see	see	VERB
ejge-7803	321	45	table	table	NOUN
ejge-7803	321	46	4	4	NUM
ejge-7803	321	47	)	)	PUNCT
ejge-7803	321	48	and	and	CCONJ
ejge-7803	321	49	would	would	AUX
ejge-7803	321	50	still	still	ADV
ejge-7803	321	51	be	be	AUX
ejge-7803	321	52	in	in	ADP
ejge-7803	321	53	billions	billion	NOUN
ejge-7803	321	54	of	of	ADP
ejge-7803	321	55	eur	eur	NOUN
ejge-7803	321	56	in	in	ADP
ejge-7803	321	57	the	the	DET
ejge-7803	321	58	year	year	NOUN
ejge-7803	321	59	2021	2021	NUM
ejge-7803	321	60	.	.	PUNCT
ejge-7803	322	1	additional	additional	ADJ
ejge-7803	322	2	revenues	revenue	NOUN
ejge-7803	322	3	would	would	AUX
ejge-7803	322	4	certainly	certainly	ADV
ejge-7803	322	5	exceed	exceed	VERB
ejge-7803	322	6	the	the	DET
ejge-7803	322	7	additional	additional	ADJ
ejge-7803	322	8	administrative	administrative	ADJ
ejge-7803	322	9	costs	cost	NOUN
ejge-7803	322	10	that	that	PRON
ejge-7803	322	11	we	we	PRON
ejge-7803	322	12	calculated	calculate	VERB
ejge-7803	322	13	.	.	PUNCT
ejge-7803	323	1	it	it	PRON
ejge-7803	323	2	is	be	AUX
ejge-7803	323	3	clear	clear	ADJ
ejge-7803	323	4	from	from	ADP
ejge-7803	323	5	the	the	DET
ejge-7803	323	6	net	net	ADJ
ejge-7803	323	7	proceeds	proceed	NOUN
ejge-7803	323	8	of	of	ADP
ejge-7803	323	9	the	the	DET
ejge-7803	323	10	individual	individual	ADJ
ejge-7803	323	11	member	member	NOUN
ejge-7803	323	12	states	state	NOUN
ejge-7803	323	13	(	(	PUNCT
ejge-7803	323	14	in	in	ADP
ejge-7803	323	15	table	table	NOUN
ejge-7803	323	16	5	5	NUM
ejge-7803	323	17	)	)	PUNCT
ejge-7803	323	18	that	that	SCONJ
ejge-7803	323	19	not	not	PART
ejge-7803	323	20	all	all	DET
ejge-7803	323	21	countries	country	NOUN
ejge-7803	323	22	would	would	AUX
ejge-7803	323	23	benefit	benefit	VERB
ejge-7803	323	24	to	to	ADP
ejge-7803	323	25	the	the	DET
ejge-7803	323	26	same	same	ADJ
ejge-7803	323	27	extent	extent	NOUN
ejge-7803	323	28	from	from	ADP
ejge-7803	323	29	the	the	DET
ejge-7803	323	30	definitive	definitive	ADJ
ejge-7803	323	31	system	system	NOUN
ejge-7803	323	32	.	.	PUNCT
ejge-7803	324	1	italy	italy	PROPN
ejge-7803	324	2	,	,	PUNCT
ejge-7803	324	3	france	france	PROPN
ejge-7803	324	4	and	and	CCONJ
ejge-7803	324	5	germany	germany	PROPN
ejge-7803	324	6	would	would	AUX
ejge-7803	324	7	gain	gain	VERB
ejge-7803	324	8	the	the	DET
ejge-7803	324	9	most	most	ADJ
ejge-7803	324	10	.	.	PUNCT
ejge-7803	325	1	malta	malta	PROPN
ejge-7803	325	2	,	,	PUNCT
ejge-7803	325	3	cyprus	cyprus	PROPN
ejge-7803	325	4	and	and	CCONJ
ejge-7803	325	5	luxemburg	luxemburg	PROPN
ejge-7803	325	6	would	would	AUX
ejge-7803	325	7	have	have	VERB
ejge-7803	325	8	the	the	DET
ejge-7803	325	9	least	least	ADJ
ejge-7803	325	10	advantage	advantage	NOUN
ejge-7803	325	11	from	from	ADP
ejge-7803	325	12	the	the	DET
ejge-7803	325	13	system	system	NOUN
ejge-7803	325	14	in	in	ADP
ejge-7803	325	15	absolute	absolute	ADJ
ejge-7803	325	16	terms	term	NOUN
ejge-7803	325	17	due	due	ADP
ejge-7803	325	18	to	to	ADP
ejge-7803	325	19	their	their	PRON
ejge-7803	325	20	small	small	ADJ
ejge-7803	325	21	volume	volume	NOUN
ejge-7803	325	22	of	of	ADP
ejge-7803	325	23	mtic	mtic	ADJ
ejge-7803	325	24	fraud	fraud	NOUN
ejge-7803	325	25	.	.	PUNCT
ejge-7803	326	1	if	if	SCONJ
ejge-7803	326	2	only	only	ADV
ejge-7803	326	3	these	these	DET
ejge-7803	326	4	two	two	NUM
ejge-7803	326	5	factors	factor	NOUN
ejge-7803	326	6	are	be	AUX
ejge-7803	326	7	considered	consider	VERB
ejge-7803	326	8	,	,	PUNCT
ejge-7803	326	9	the	the	DET
ejge-7803	326	10	definitive	definitive	ADJ
ejge-7803	326	11	vat	vat	NOUN
ejge-7803	326	12	system	system	NOUN
ejge-7803	326	13	would	would	AUX
ejge-7803	326	14	be	be	AUX
ejge-7803	326	15	advantageous	advantageous	ADJ
ejge-7803	326	16	for	for	ADP
ejge-7803	326	17	the	the	DET
ejge-7803	326	18	european	european	PROPN
ejge-7803	326	19	union	union	PROPN
ejge-7803	326	20	.	.	PUNCT
ejge-7803	327	1	nonetheless	nonetheless	ADV
ejge-7803	327	2	,	,	PUNCT
ejge-7803	327	3	benefits	benefit	NOUN
ejge-7803	327	4	for	for	ADP
ejge-7803	327	5	member	member	NOUN
ejge-7803	327	6	states	state	NOUN
ejge-7803	327	7	are	be	AUX
ejge-7803	327	8	not	not	PART
ejge-7803	327	9	balanced	balanced	ADJ
ejge-7803	327	10	since	since	SCONJ
ejge-7803	327	11	there	there	PRON
ejge-7803	327	12	is	be	VERB
ejge-7803	327	13	no	no	DET
ejge-7803	327	14	correlation	correlation	NOUN
ejge-7803	327	15	between	between	ADP
ejge-7803	327	16	benefits	benefit	NOUN
ejge-7803	327	17	(	(	PUNCT
ejge-7803	327	18	the	the	DET
ejge-7803	327	19	additional	additional	ADJ
ejge-7803	327	20	vat	vat	NOUN
ejge-7803	327	21	revenues	revenue	NOUN
ejge-7803	327	22	)	)	PUNCT
ejge-7803	327	23	and	and	CCONJ
ejge-7803	327	24	costs	cost	NOUN
ejge-7803	327	25	(	(	PUNCT
ejge-7803	327	26	additional	additional	ADJ
ejge-7803	327	27	administration	administration	NOUN
ejge-7803	327	28	costs	cost	NOUN
ejge-7803	327	29	)	)	PUNCT
ejge-7803	327	30	incurred	incur	VERB
ejge-7803	327	31	by	by	ADP
ejge-7803	327	32	them	they	PRON
ejge-7803	327	33	.	.	PUNCT
ejge-7803	328	1	to	to	PART
ejge-7803	328	2	implement	implement	VERB
ejge-7803	328	3	the	the	DET
ejge-7803	328	4	definitive	definitive	ADJ
ejge-7803	328	5	vat	vat	NOUN
ejge-7803	328	6	system	system	NOUN
ejge-7803	328	7	,	,	PUNCT
ejge-7803	328	8	a	a	DET
ejge-7803	328	9	unanimous	unanimous	ADJ
ejge-7803	328	10	agreement	agreement	NOUN
ejge-7803	328	11	of	of	ADP
ejge-7803	328	12	all	all	DET
ejge-7803	328	13	member	member	NOUN
ejge-7803	328	14	states	state	NOUN
ejge-7803	328	15	is	be	AUX
ejge-7803	328	16	necessary	necessary	ADJ
ejge-7803	328	17	.	.	PUNCT
ejge-7803	329	1	therefore	therefore	ADV
ejge-7803	329	2	,	,	PUNCT
ejge-7803	329	3	we	we	PRON
ejge-7803	329	4	would	would	AUX
ejge-7803	329	5	recommend	recommend	VERB
ejge-7803	329	6	some	some	DET
ejge-7803	329	7	sort	sort	NOUN
ejge-7803	329	8	of	of	ADP
ejge-7803	329	9	compensation	compensation	NOUN
ejge-7803	329	10	of	of	ADP
ejge-7803	329	11	additional	additional	ADJ
ejge-7803	329	12	administrative	administrative	ADJ
ejge-7803	329	13	costs	cost	NOUN
ejge-7803	329	14	for	for	ADP
ejge-7803	329	15	the	the	DET
ejge-7803	329	16	member	member	NOUN
ejge-7803	329	17	states	state	NOUN
ejge-7803	329	18	with	with	ADP
ejge-7803	329	19	a	a	DET
ejge-7803	329	20	worse	bad	ADJ
ejge-7803	329	21	administrative	administrative	ADJ
ejge-7803	329	22	position	position	NOUN
ejge-7803	329	23	.	.	PUNCT
ejge-7803	330	1	we	we	PRON
ejge-7803	330	2	also	also	ADV
ejge-7803	330	3	find	find	VERB
ejge-7803	330	4	it	it	PRON
ejge-7803	330	5	necessary	necessary	ADJ
ejge-7803	330	6	to	to	PART
ejge-7803	330	7	emphasize	emphasize	VERB
ejge-7803	330	8	that	that	SCONJ
ejge-7803	330	9	there	there	PRON
ejge-7803	330	10	are	be	VERB
ejge-7803	330	11	also	also	ADV
ejge-7803	330	12	other	other	ADJ
ejge-7803	330	13	aspects	aspect	NOUN
ejge-7803	330	14	of	of	ADP
ejge-7803	330	15	the	the	DET
ejge-7803	330	16	definitive	definitive	ADJ
ejge-7803	330	17	vat	vat	NOUN
ejge-7803	330	18	system	system	NOUN
ejge-7803	330	19	that	that	PRON
ejge-7803	330	20	should	should	AUX
ejge-7803	330	21	be	be	AUX
ejge-7803	330	22	evaluated	evaluate	VERB
ejge-7803	330	23	to	to	PART
ejge-7803	330	24	be	be	AUX
ejge-7803	330	25	able	able	ADJ
ejge-7803	330	26	to	to	PART
ejge-7803	330	27	decide	decide	VERB
ejge-7803	330	28	about	about	ADP
ejge-7803	330	29	its	its	PRON
ejge-7803	330	30	implementation	implementation	NOUN
ejge-7803	330	31	.	.	PUNCT
ejge-7803	331	1	for	for	ADP
ejge-7803	331	2	instance	instance	NOUN
ejge-7803	331	3	,	,	PUNCT
ejge-7803	331	4	the	the	DET
ejge-7803	331	5	change	change	NOUN
ejge-7803	331	6	in	in	ADP
ejge-7803	331	7	cash	cash	NOUN
ejge-7803	331	8	-	-	PUNCT
ejge-7803	331	9	flow	flow	NOUN
ejge-7803	331	10	of	of	ADP
ejge-7803	331	11	businesses	business	NOUN
ejge-7803	331	12	and	and	CCONJ
ejge-7803	331	13	their	their	PRON
ejge-7803	331	14	higher	high	ADJ
ejge-7803	331	15	compliance	compliance	NOUN
ejge-7803	331	16	costs	cost	NOUN
ejge-7803	331	17	on	on	ADP
ejge-7803	331	18	cross	cross	ADJ
ejge-7803	331	19	-	-	ADJ
ejge-7803	331	20	border	border	ADJ
ejge-7803	331	21	transactions	transaction	NOUN
ejge-7803	331	22	could	could	AUX
ejge-7803	331	23	have	have	VERB
ejge-7803	331	24	a	a	DET
ejge-7803	331	25	negative	negative	ADJ
ejge-7803	331	26	impact	impact	NOUN
ejge-7803	331	27	on	on	ADP
ejge-7803	331	28	cross	cross	ADJ
ejge-7803	331	29	-	-	ADJ
ejge-7803	331	30	border	border	ADJ
ejge-7803	331	31	trade	trade	NOUN
ejge-7803	331	32	in	in	ADP
ejge-7803	331	33	single	single	ADJ
ejge-7803	331	34	market	market	NOUN
ejge-7803	331	35	or	or	CCONJ
ejge-7803	331	36	increased	increase	VERB
ejge-7803	331	37	compliance	compliance	NOUN
ejge-7803	331	38	costs	cost	NOUN
ejge-7803	331	39	for	for	ADP
ejge-7803	331	40	business	business	NOUN
ejge-7803	331	41	.	.	PUNCT
ejge-7803	332	1	acknowledgments	acknowledgment	NOUN
ejge-7803	332	2	the	the	DET
ejge-7803	332	3	paper	paper	NOUN
ejge-7803	332	4	was	be	AUX
ejge-7803	332	5	prepared	prepare	VERB
ejge-7803	332	6	as	as	ADP
ejge-7803	332	7	one	one	NUM
ejge-7803	332	8	of	of	ADP
ejge-7803	332	9	the	the	DET
ejge-7803	332	10	outputs	output	NOUN
ejge-7803	332	11	of	of	ADP
ejge-7803	332	12	a	a	DET
ejge-7803	332	13	research	research	NOUN
ejge-7803	332	14	project	project	NOUN
ejge-7803	332	15	of	of	ADP
ejge-7803	332	16	the	the	DET
ejge-7803	332	17	faculty	faculty	NOUN
ejge-7803	332	18	of	of	ADP
ejge-7803	332	19	finance	finance	NOUN
ejge-7803	332	20	and	and	CCONJ
ejge-7803	332	21	accounting	accounting	NOUN
ejge-7803	332	22	at	at	ADP
ejge-7803	332	23	the	the	DET
ejge-7803	332	24	prague	prague	PROPN
ejge-7803	332	25	university	university	PROPN
ejge-7803	332	26	of	of	ADP
ejge-7803	332	27	economics	economic	NOUN
ejge-7803	332	28	and	and	CCONJ
ejge-7803	332	29	business	business	NOUN
ejge-7803	332	30	“	"	PUNCT
ejge-7803	332	31	economic	economic	ADJ
ejge-7803	332	32	and	and	CCONJ
ejge-7803	332	33	institutional	institutional	ADJ
ejge-7803	332	34	aspects	aspect	NOUN
ejge-7803	332	35	of	of	ADP
ejge-7803	332	36	public	public	ADJ
ejge-7803	332	37	finance	finance	NOUN
ejge-7803	332	38	”	"	PUNCT
ejge-7803	332	39	,	,	PUNCT
ejge-7803	332	40	registered	register	VERB
ejge-7803	332	41	by	by	ADP
ejge-7803	332	42	the	the	DET
ejge-7803	332	43	internal	internal	ADJ
ejge-7803	332	44	grant	grant	PROPN
ejge-7803	332	45	agency	agency	PROPN
ejge-7803	332	46	of	of	ADP
ejge-7803	332	47	prague	prague	PROPN
ejge-7803	332	48	university	university	PROPN
ejge-7803	332	49	of	of	ADP
ejge-7803	332	50	economics	economic	NOUN
ejge-7803	332	51	and	and	CCONJ
ejge-7803	332	52	business	business	NOUN
ejge-7803	332	53	under	under	ADP
ejge-7803	332	54	the	the	DET
ejge-7803	332	55	number	number	NOUN
ejge-7803	332	56	f1/7/2019	f1/7/2019	PRON
ejge-7803	332	57	,	,	PUNCT
ejge-7803	332	58	and	and	CCONJ
ejge-7803	332	59	it	it	PRON
ejge-7803	332	60	was	be	AUX
ejge-7803	332	61	also	also	ADV
ejge-7803	332	62	funded	fund	VERB
ejge-7803	332	63	by	by	ADP
ejge-7803	332	64	the	the	DET
ejge-7803	332	65	institutional	institutional	ADJ
ejge-7803	332	66	support	support	NOUN
ejge-7803	332	67	ip	ip	VERB
ejge-7803	332	68	100040	100040	NUM
ejge-7803	332	69	at	at	ADP
ejge-7803	332	70	the	the	DET
ejge-7803	332	71	faculty	faculty	NOUN
ejge-7803	332	72	of	of	ADP
ejge-7803	332	73	finance	finance	NOUN
ejge-7803	332	74	and	and	CCONJ
ejge-7803	332	75	accounting	accounting	NOUN
ejge-7803	332	76	at	at	ADP
ejge-7803	332	77	the	the	DET
ejge-7803	332	78	prague	prague	PROPN
ejge-7803	332	79	university	university	PROPN
ejge-7803	332	80	of	of	ADP
ejge-7803	332	81	economics	economic	NOUN
ejge-7803	332	82	and	and	CCONJ
ejge-7803	332	83	business	business	NOUN
ejge-7803	332	84	.	.	PUNCT
ejge-7803	333	1	references	reference	NOUN
ejge-7803	333	2	ainsworth	ainsworth	PROPN
ejge-7803	333	3	,	,	PUNCT
ejge-7803	333	4	r.	r.	PROPN
ejge-7803	333	5	(	(	PUNCT
ejge-7803	333	6	2009	2009	NUM
ejge-7803	333	7	)	)	PUNCT
ejge-7803	333	8	.	.	PUNCT
ejge-7803	334	1	the	the	DET
ejge-7803	334	2	morphing	morphing	NOUN
ejge-7803	334	3	of	of	ADP
ejge-7803	334	4	mtic	mtic	ADJ
ejge-7803	334	5	fraud	fraud	NOUN
ejge-7803	334	6	:	:	PUNCT
ejge-7803	334	7	vat	vat	NOUN
ejge-7803	334	8	fraud	fraud	NOUN
ejge-7803	334	9	infects	infect	VERB
ejge-7803	334	10	tradable	tradable	ADJ
ejge-7803	334	11	co2	co2	NOUN
ejge-7803	334	12	permits	permit	NOUN
ejge-7803	334	13	.	.	PUNCT
ejge-7803	335	1	boston	boston	PROPN
ejge-7803	335	2	university	university	PROPN
ejge-7803	335	3	school	school	NOUN
ejge-7803	335	4	of	of	ADP
ejge-7803	335	5	law	law	NOUN
ejge-7803	335	6	working	working	NOUN
ejge-7803	335	7	paper	paper	NOUN
ejge-7803	335	8	.	.	PUNCT
ejge-7803	336	1	09	09	NUM
ejge-7803	336	2	-	-	SYM
ejge-7803	336	3	35	35	NUM
ejge-7803	336	4	.	.	PUNCT
ejge-7803	337	1	https://doi.org/10.2139/ssrn.1443279	https://doi.org/10.2139/ssrn.1443279	PROPN
ejge-7803	337	2	amand	amand	PROPN
ejge-7803	337	3	c.	c.	PROPN
ejge-7803	337	4	(	(	PUNCT
ejge-7803	337	5	2014	2014	NUM
ejge-7803	337	6	)	)	PUNCT
ejge-7803	337	7	.	.	PUNCT
ejge-7803	338	1	taxation	taxation	NOUN
ejge-7803	338	2	of	of	ADP
ejge-7803	338	3	intracommunity	intracommunity	NOUN
ejge-7803	338	4	supplies	supply	NOUN
ejge-7803	338	5	of	of	ADP
ejge-7803	338	6	goods	good	NOUN
ejge-7803	338	7	.	.	PUNCT
ejge-7803	339	1	international	international	ADJ
ejge-7803	339	2	vat	vat	NOUN
ejge-7803	339	3	monitor	monitor	VERB
ejge-7803	339	4	25(4	25(4	NOUN
ejge-7803	339	5	)	)	PUNCT
ejge-7803	339	6	.	.	PUNCT
ejge-7803	340	1	188	188	NUM
ejge-7803	340	2	-	-	SYM
ejge-7803	340	3	196	196	NUM
ejge-7803	340	4	.	.	PUNCT
ejge-7803	340	5	retrieved	retrieve	VERB
ejge-7803	340	6	from	from	ADP
ejge-7803	340	7	:	:	PUNCT
ejge-7803	340	8	https://www.ibfd.org/ibfd-products/journal-articles/internationalvat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	https://www.ibfd.org/ibfd-products/journal-articles/internationalvat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	PROPN
ejge-7803	340	9	.	.	PUNCT
ejge-7803	341	1	case	case	NOUN
ejge-7803	341	2	.	.	PUNCT
ejge-7803	342	1	(	(	PUNCT
ejge-7803	342	2	2019	2019	NUM
ejge-7803	342	3	)	)	PUNCT
ejge-7803	342	4	.	.	PUNCT
ejge-7803	343	1	study	study	NOUN
ejge-7803	343	2	and	and	CCONJ
ejge-7803	343	3	reports	report	NOUN
ejge-7803	343	4	on	on	ADP
ejge-7803	343	5	the	the	DET
ejge-7803	343	6	vat	vat	NOUN
ejge-7803	343	7	gap	gap	NOUN
ejge-7803	343	8	in	in	ADP
ejge-7803	343	9	the	the	DET
ejge-7803	343	10	eu-28	eu-28	ADJ
ejge-7803	343	11	member	member	NOUN
ejge-7803	343	12	states	state	NOUN
ejge-7803	343	13	:	:	PUNCT
ejge-7803	343	14	final	final	ADJ
ejge-7803	343	15	report	report	NOUN
ejge-7803	343	16	.	.	PUNCT
ejge-7803	344	1	retrieved	retrieve	VERB
ejge-7803	344	2	from	from	ADP
ejge-7803	344	3	:	:	PUNCT
ejge-7803	344	4	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report2019_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report2019_en.pdf	PROPN
ejge-7803	344	5	https://doi.org/10.2139/ssrn.1443279	https://doi.org/10.2139/ssrn.1443279	NOUN
ejge-7803	344	6	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	PRON
ejge-7803	344	7	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	https://www.ibfd.org/ibfd-products/journal-articles/international-vat-monitor/collections/ivm/html/ivm_2014_04_e2_3.html	NUM
ejge-7803	344	8	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf	PROPN
ejge-7803	344	9	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2019_en.pdf	PROPN
ejge-7803	344	10	zídková	zídková	PROPN
ejge-7803	344	11	and	and	CCONJ
ejge-7803	344	12	balíková	balíková	PROPN
ejge-7803	344	13	/	/	SYM
ejge-7803	344	14	european	european	PROPN
ejge-7803	344	15	journal	journal	PROPN
ejge-7803	344	16	of	of	ADP
ejge-7803	344	17	government	government	NOUN
ejge-7803	344	18	and	and	CCONJ
ejge-7803	344	19	economics	economic	NOUN
ejge-7803	344	20	10(2	10(2	NUM
ejge-7803	344	21	)	)	PUNCT
ejge-7803	344	22	,	,	PUNCT
ejge-7803	344	23	december	december	PROPN
ejge-7803	344	24	2021	2021	NUM
ejge-7803	344	25	,	,	PUNCT
ejge-7803	344	26	146	146	NUM
ejge-7803	344	27	-	-	SYM
ejge-7803	344	28	166	166	NUM
ejge-7803	344	29	164	164	NUM
ejge-7803	344	30	catarino	catarino	NOUN
ejge-7803	344	31	,	,	PUNCT
ejge-7803	344	32	j.	j.	PROPN
ejge-7803	344	33	r.	r.	PROPN
ejge-7803	344	34	,	,	PUNCT
ejge-7803	344	35	&	&	CCONJ
ejge-7803	344	36	moraes	moraes	PROPN
ejge-7803	344	37	e	e	PROPN
ejge-7803	344	38	soares	soares	PROPN
ejge-7803	344	39	,	,	PUNCT
ejge-7803	344	40	r.	r.	PROPN
ejge-7803	344	41	(	(	PUNCT
ejge-7803	344	42	2019	2019	NUM
ejge-7803	344	43	)	)	PUNCT
ejge-7803	344	44	.	.	PUNCT
ejge-7803	345	1	restructuring	restructure	VERB
ejge-7803	345	2	the	the	DET
ejge-7803	345	3	european	european	ADJ
ejge-7803	345	4	vat	vat	NOUN
ejge-7803	345	5	tax	tax	NOUN
ejge-7803	345	6	system	system	NOUN
ejge-7803	345	7	:	:	PUNCT
ejge-7803	345	8	advantages	advantage	NOUN
ejge-7803	345	9	and	and	CCONJ
ejge-7803	345	10	disadvantages	disadvantage	NOUN
ejge-7803	345	11	of	of	ADP
ejge-7803	345	12	the	the	DET
ejge-7803	345	13	adoption	adoption	NOUN
ejge-7803	345	14	of	of	ADP
ejge-7803	345	15	a	a	DET
ejge-7803	345	16	single	single	ADJ
ejge-7803	345	17	-	-	PUNCT
ejge-7803	345	18	rate	rate	NOUN
ejge-7803	345	19	model	model	NOUN
ejge-7803	345	20	–	–	PUNCT
ejge-7803	345	21	a	a	DET
ejge-7803	345	22	study	study	NOUN
ejge-7803	345	23	based	base	VERB
ejge-7803	345	24	on	on	ADP
ejge-7803	345	25	the	the	DET
ejge-7803	345	26	portuguese	portuguese	ADJ
ejge-7803	345	27	case	case	NOUN
ejge-7803	345	28	.	.	PUNCT
ejge-7803	346	1	european	european	PROPN
ejge-7803	346	2	journal	journal	PROPN
ejge-7803	346	3	of	of	ADP
ejge-7803	346	4	government	government	NOUN
ejge-7803	346	5	and	and	CCONJ
ejge-7803	346	6	economics	economic	NOUN
ejge-7803	346	7	8(2	8(2	NUM
ejge-7803	346	8	)	)	PUNCT
ejge-7803	346	9	.	.	PUNCT
ejge-7803	347	1	145	145	NUM
ejge-7803	347	2	-	-	SYM
ejge-7803	347	3	160	160	NUM
ejge-7803	347	4	.	.	PUNCT
ejge-7803	347	5	doi	doi	NOUN
ejge-7803	347	6	:	:	PUNCT
ejge-7803	347	7	https://doi.org/10.17979/ejge.2019.8.2.5478	https://doi.org/10.17979/ejge.2019.8.2.5478	X
ejge-7803	347	8	cnossen	cnossen	PROPN
ejge-7803	347	9	,	,	PUNCT
ejge-7803	347	10	s.	s.	PROPN
ejge-7803	347	11	(	(	PUNCT
ejge-7803	347	12	2010	2010	NUM
ejge-7803	347	13	)	)	PUNCT
ejge-7803	347	14	.	.	PUNCT
ejge-7803	348	1	three	three	NUM
ejge-7803	348	2	vat	vat	NOUN
ejge-7803	348	3	studies	study	NOUN
ejge-7803	348	4	.	.	PUNCT
ejge-7803	349	1	hague	hague	PROPN
ejge-7803	349	2	:	:	PUNCT
ejge-7803	349	3	central	central	ADJ
ejge-7803	349	4	pauberau	pauberau	NOUN
ejge-7803	349	5	.	.	PUNCT
ejge-7803	350	1	retrieved	retrieve	VERB
ejge-7803	350	2	from	from	ADP
ejge-7803	350	3	:	:	PUNCT
ejge-7803	350	4	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf	NOUN
ejge-7803	350	5	corder	corder	NOUN
ejge-7803	350	6	,	,	PUNCT
ejge-7803	350	7	w.	w.	PROPN
ejge-7803	350	8	g.	g.	PROPN
ejge-7803	350	9	(	(	PUNCT
ejge-7803	350	10	2014	2014	NUM
ejge-7803	350	11	)	)	PUNCT
ejge-7803	350	12	.	.	PUNCT
ejge-7803	351	1	nonparametric	nonparametric	NOUN
ejge-7803	351	2	statistics	statistic	NOUN
ejge-7803	351	3	:	:	PUNCT
ejge-7803	351	4	step	step	NOUN
ejge-7803	351	5	-	-	PUNCT
ejge-7803	351	6	by	by	ADP
ejge-7803	351	7	-	-	PUNCT
ejge-7803	351	8	step	step	NOUN
ejge-7803	351	9	approach	approach	NOUN
ejge-7803	351	10	(	(	PUNCT
ejge-7803	351	11	2nd	2nd	ADJ
ejge-7803	351	12	ed	ed	NOUN
ejge-7803	351	13	.	.	PUNCT
ejge-7803	351	14	)	)	PUNCT
ejge-7803	351	15	.	.	PUNCT
ejge-7803	352	1	hoboken	hoboken	PROPN
ejge-7803	352	2	,	,	PUNCT
ejge-7803	352	3	nj	nj	PROPN
ejge-7803	352	4	:	:	PUNCT
ejge-7803	352	5	john	john	PROPN
ejge-7803	352	6	wileys	wiley	NOUN
ejge-7803	352	7	&	&	CCONJ
ejge-7803	352	8	sons	son	NOUN
ejge-7803	352	9	.	.	PUNCT
ejge-7803	353	1	de	de	PROPN
ejge-7803	353	2	la	la	PROPN
ejge-7803	353	3	feria	feria	PROPN
ejge-7803	353	4	,	,	PUNCT
ejge-7803	353	5	r.	r.	PROPN
ejge-7803	353	6	(	(	PUNCT
ejge-7803	353	7	2018	2018	NUM
ejge-7803	353	8	)	)	PUNCT
ejge-7803	353	9	.	.	PUNCT
ejge-7803	354	1	the	the	DET
ejge-7803	354	2	definitive	definitive	ADJ
ejge-7803	354	3	vat	vat	NOUN
ejge-7803	354	4	system	system	NOUN
ejge-7803	354	5	:	:	PUNCT
ejge-7803	354	6	breaking	break	VERB
ejge-7803	354	7	with	with	ADP
ejge-7803	354	8	transition	transition	NOUN
ejge-7803	354	9	.	.	PUNCT
ejge-7803	355	1	ec	ec	PROPN
ejge-7803	355	2	tax	tax	NOUN
ejge-7803	355	3	review	review	NOUN
ejge-7803	355	4	27(3	27(3	NUM
ejge-7803	355	5	)	)	PUNCT
ejge-7803	355	6	.	.	PUNCT
ejge-7803	356	1	122	122	NUM
ejge-7803	356	2	-	-	SYM
ejge-7803	356	3	126	126	NUM
ejge-7803	356	4	.	.	PUNCT
ejge-7803	356	5	retrieved	retrieve	VERB
ejge-7803	356	6	from	from	ADP
ejge-7803	356	7	:	:	PUNCT
ejge-7803	356	8	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=	NOUN
ejge-7803	356	9	3485788	3485788	NUM
ejge-7803	356	10	european	european	ADJ
ejge-7803	356	11	commission	commission	PROPN
ejge-7803	356	12	(	(	PUNCT
ejge-7803	356	13	2010	2010	NUM
ejge-7803	356	14	)	)	PUNCT
ejge-7803	356	15	.	.	PUNCT
ejge-7803	357	1	green	green	ADJ
ejge-7803	357	2	paper	paper	PROPN
ejge-7803	357	3	:	:	PUNCT
ejge-7803	357	4	on	on	ADP
ejge-7803	357	5	the	the	DET
ejge-7803	357	6	future	future	NOUN
ejge-7803	357	7	of	of	ADP
ejge-7803	357	8	vat	vat	NOUN
ejge-7803	357	9	.	.	PUNCT
ejge-7803	358	1	retrieved	retrieve	VERB
ejge-7803	358	2	from	from	ADP
ejge-7803	358	3	:	:	PUNCT
ejge-7803	358	4	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/con	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/con	NOUN
ejge-7803	358	5	sultations	sultation	NOUN
ejge-7803	358	6	/	/	SYM
ejge-7803	358	7	tax	tax	NOUN
ejge-7803	358	8	/	/	SYM
ejge-7803	358	9	future_vat	future_vat	NOUN
ejge-7803	358	10	/	/	SYM
ejge-7803	358	11	sec%282010%291455_en.pdf	sec%282010%291455_en.pdf	PROPN
ejge-7803	358	12	european	european	PROPN
ejge-7803	358	13	commission	commission	PROPN
ejge-7803	358	14	(	(	PUNCT
ejge-7803	358	15	2015	2015	NUM
ejge-7803	358	16	)	)	PUNCT
ejge-7803	358	17	.	.	PUNCT
ejge-7803	359	1	implementing	implement	VERB
ejge-7803	359	2	the	the	DET
ejge-7803	359	3	‘	'	PUNCT
ejge-7803	359	4	destination	destination	NOUN
ejge-7803	359	5	principle	principle	NOUN
ejge-7803	359	6	’	'	PUNCT
ejge-7803	359	7	to	to	ADP
ejge-7803	359	8	intra	intra	PROPN
ejge-7803	359	9	-	-	ADJ
ejge-7803	359	10	eu	eu	ADJ
ejge-7803	359	11	b2b	b2b	NOUN
ejge-7803	359	12	supplies	supply	NOUN
ejge-7803	359	13	of	of	ADP
ejge-7803	359	14	goods	good	NOUN
ejge-7803	359	15	,	,	PUNCT
ejge-7803	359	16	feasibility	feasibility	NOUN
ejge-7803	359	17	and	and	CCONJ
ejge-7803	359	18	economic	economic	ADJ
ejge-7803	359	19	evaluation	evaluation	NOUN
ejge-7803	359	20	study	study	NOUN
ejge-7803	359	21	,	,	PUNCT
ejge-7803	359	22	final	final	ADJ
ejge-7803	359	23	report	report	NOUN
ejge-7803	359	24	.	.	PUNCT
ejge-7803	360	1	retrieved	retrieve	VERB
ejge-7803	360	2	from	from	ADP
ejge-7803	360	3	:	:	PUNCT
ejge-7803	360	4	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3a77e87df81be/language-en	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3a77e87df81be/language-en	PROPN
ejge-7803	360	5	european	european	PROPN
ejge-7803	360	6	commission	commission	PROPN
ejge-7803	360	7	(	(	PUNCT
ejge-7803	360	8	2016	2016	NUM
ejge-7803	360	9	)	)	PUNCT
ejge-7803	360	10	.	.	PUNCT
ejge-7803	361	1	action	action	NOUN
ejge-7803	361	2	plan	plan	NOUN
ejge-7803	361	3	on	on	ADP
ejge-7803	361	4	vat	vat	NOUN
ejge-7803	361	5	:	:	PUNCT
ejge-7803	361	6	communication	communication	NOUN
ejge-7803	361	7	from	from	ADP
ejge-7803	361	8	the	the	DET
ejge-7803	361	9	commission	commission	NOUN
ejge-7803	361	10	to	to	ADP
ejge-7803	361	11	the	the	DET
ejge-7803	361	12	european	european	ADJ
ejge-7803	361	13	parliament	parliament	NOUN
ejge-7803	361	14	,	,	PUNCT
ejge-7803	361	15	the	the	DET
ejge-7803	361	16	council	council	NOUN
ejge-7803	361	17	and	and	CCONJ
ejge-7803	361	18	the	the	DET
ejge-7803	361	19	european	european	ADJ
ejge-7803	361	20	economic	economic	ADJ
ejge-7803	361	21	and	and	CCONJ
ejge-7803	361	22	social	social	ADJ
ejge-7803	361	23	committee	committee	NOUN
ejge-7803	361	24	.	.	PUNCT
ejge-7803	362	1	brussels	brussels	PROPN
ejge-7803	362	2	.	.	PUNCT
ejge-7803	363	1	retrieved	retrieve	VERB
ejge-7803	363	2	from	from	ADP
ejge-7803	363	3	:	:	PUNCT
ejge-7803	363	4	https://ec.europa.eu/taxation_customs/sites/taxation/files/com	https://ec.europa.eu/taxation_customs/sites/taxation/files/com	X
ejge-7803	363	5	_	_	NOUN
ejge-7803	363	6	2016_148_en.pdf	2016_148_en.pdf	PROPN
ejge-7803	363	7	european	european	PROPN
ejge-7803	363	8	commission	commission	PROPN
ejge-7803	363	9	(	(	PUNCT
ejge-7803	363	10	2016a	2016a	NUM
ejge-7803	363	11	)	)	PUNCT
ejge-7803	363	12	.	.	PUNCT
ejge-7803	364	1	report	report	NOUN
ejge-7803	364	2	on	on	ADP
ejge-7803	364	3	vat	vat	NOUN
ejge-7803	364	4	gap	gap	NOUN
ejge-7803	364	5	estimations	estimation	NOUN
ejge-7803	364	6	by	by	ADP
ejge-7803	364	7	fiscalis	fiscali	NOUN
ejge-7803	364	8	tax	tax	NOUN
ejge-7803	364	9	gap	gap	NOUN
ejge-7803	364	10	project	project	NOUN
ejge-7803	364	11	group	group	NOUN
ejge-7803	364	12	(	(	PUNCT
ejge-7803	364	13	fpg/041	fpg/041	PROPN
ejge-7803	364	14	):	):	PUNCT
ejge-7803	364	15	the	the	DET
ejge-7803	364	16	concept	concept	NOUN
ejge-7803	364	17	of	of	ADP
ejge-7803	364	18	tax	tax	NOUN
ejge-7803	364	19	gaps	gap	NOUN
ejge-7803	364	20	.	.	PUNCT
ejge-7803	365	1	brussels	brussels	PROPN
ejge-7803	365	2	.	.	PUNCT
ejge-7803	366	1	retrieved	retrieve	VERB
ejge-7803	366	2	from	from	ADP
ejge-7803	366	3	:	:	PUNCT
ejge-7803	366	4	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf	PROPN
ejge-7803	366	5	european	european	PROPN
ejge-7803	366	6	commission	commission	PROPN
ejge-7803	366	7	(	(	PUNCT
ejge-7803	366	8	2017	2017	NUM
ejge-7803	366	9	)	)	PUNCT
ejge-7803	366	10	.	.	PUNCT
ejge-7803	367	1	council	council	NOUN
ejge-7803	367	2	directive	directive	NOUN
ejge-7803	367	3	amending	amend	VERB
ejge-7803	367	4	directive	directive	NOUN
ejge-7803	367	5	2006/112	2006/112	PROPN
ejge-7803	367	6	/	/	SYM
ejge-7803	367	7	ec	ec	PROPN
ejge-7803	367	8	as	as	ADP
ejge-7803	367	9	regards	regard	NOUN
ejge-7803	367	10	harmonising	harmonise	VERB
ejge-7803	367	11	and	and	CCONJ
ejge-7803	367	12	simplifying	simplify	VERB
ejge-7803	367	13	certain	certain	ADJ
ejge-7803	367	14	rules	rule	NOUN
ejge-7803	367	15	in	in	ADP
ejge-7803	367	16	the	the	DET
ejge-7803	367	17	value	value	NOUN
ejge-7803	367	18	added	add	VERB
ejge-7803	367	19	tax	tax	NOUN
ejge-7803	367	20	system	system	NOUN
ejge-7803	367	21	and	and	CCONJ
ejge-7803	367	22	introducing	introduce	VERB
ejge-7803	367	23	the	the	DET
ejge-7803	367	24	definitive	definitive	ADJ
ejge-7803	367	25	system	system	NOUN
ejge-7803	367	26	for	for	ADP
ejge-7803	367	27	the	the	DET
ejge-7803	367	28	taxation	taxation	NOUN
ejge-7803	367	29	of	of	ADP
ejge-7803	367	30	trade	trade	NOUN
ejge-7803	367	31	between	between	ADP
ejge-7803	367	32	member	member	NOUN
ejge-7803	367	33	states	state	NOUN
ejge-7803	367	34	.	.	PUNCT
ejge-7803	368	1	retrieved	retrieve	VERB
ejge-7803	368	2	from	from	ADP
ejge-7803	368	3	:	:	PUNCT
ejge-7803	368	4	https://eurlex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	https://eurlex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	PROPN
ejge-7803	368	5	european	european	PROPN
ejge-7803	368	6	commission	commission	PROPN
ejge-7803	368	7	(	(	PUNCT
ejge-7803	368	8	2017a	2017a	NUM
ejge-7803	368	9	)	)	PUNCT
ejge-7803	368	10	.	.	PUNCT
ejge-7803	369	1	impact	impact	NOUN
ejge-7803	369	2	assessment	assessment	NOUN
ejge-7803	369	3	accompanying	accompany	VERB
ejge-7803	369	4	the	the	DET
ejge-7803	369	5	document	document	NOUN
ejge-7803	369	6	proposal	proposal	NOUN
ejge-7803	369	7	for	for	ADP
ejge-7803	369	8	a	a	DET
ejge-7803	369	9	council	council	NOUN
ejge-7803	369	10	directive	directive	NOUN
ejge-7803	369	11	amending	amend	VERB
ejge-7803	369	12	directive	directive	NOUN
ejge-7803	369	13	2006/112	2006/112	PROPN
ejge-7803	369	14	/	/	SYM
ejge-7803	369	15	ec	ec	PROPN
ejge-7803	369	16	as	as	ADP
ejge-7803	369	17	regards	regard	NOUN
ejge-7803	369	18	harmonising	harmonise	VERB
ejge-7803	369	19	and	and	CCONJ
ejge-7803	369	20	simplifying	simplify	VERB
ejge-7803	369	21	certain	certain	ADJ
ejge-7803	369	22	rules	rule	NOUN
ejge-7803	369	23	in	in	ADP
ejge-7803	369	24	the	the	DET
ejge-7803	369	25	value	value	NOUN
ejge-7803	369	26	added	add	VERB
ejge-7803	369	27	tax	tax	NOUN
ejge-7803	369	28	system	system	NOUN
ejge-7803	369	29	and	and	CCONJ
ejge-7803	369	30	introducing	introduce	VERB
ejge-7803	369	31	the	the	DET
ejge-7803	369	32	definitive	definitive	ADJ
ejge-7803	369	33	system	system	NOUN
ejge-7803	369	34	for	for	ADP
ejge-7803	369	35	the	the	DET
ejge-7803	369	36	taxation	taxation	NOUN
ejge-7803	369	37	of	of	ADP
ejge-7803	369	38	trade	trade	NOUN
ejge-7803	369	39	between	between	ADP
ejge-7803	369	40	member	member	NOUN
ejge-7803	369	41	states	state	NOUN
ejge-7803	369	42	.	.	PUNCT
ejge-7803	370	1	retrieved	retrieve	VERB
ejge-7803	370	2	from	from	ADP
ejge-7803	370	3	:	:	PUNCT
ejge-7803	370	4	https://ec.europa.eu/	https://ec.europa.eu/	NUM
ejge-7803	370	5	transparency	transparency	NOUN
ejge-7803	370	6	/	/	SYM
ejge-7803	370	7	regdoc	regdoc	NOUN
ejge-7803	370	8	/	/	SYM
ejge-7803	370	9	rep/10102/2017	rep/10102/2017	NOUN
ejge-7803	370	10	/	/	SYM
ejge-7803	370	11	en	en	NOUN
ejge-7803	370	12	/	/	SYM
ejge-7803	370	13	swd-2017	swd-2017	ADJ
ejge-7803	370	14	-	-	PUNCT
ejge-7803	370	15	325	325	NUM
ejge-7803	370	16	-	-	PUNCT
ejge-7803	370	17	f1	f1	NOUN
ejge-7803	370	18	-	-	PUNCT
ejge-7803	370	19	en	en	NOUN
ejge-7803	370	20	-	-	PUNCT
ejge-7803	370	21	main	main	ADJ
ejge-7803	370	22	-	-	PUNCT
ejge-7803	370	23	part-1.pdf	part-1.pdf	NOUN
ejge-7803	370	24	european	european	ADJ
ejge-7803	370	25	commission	commission	PROPN
ejge-7803	370	26	(	(	PUNCT
ejge-7803	370	27	2020	2020	NUM
ejge-7803	370	28	)	)	PUNCT
ejge-7803	370	29	.	.	PUNCT
ejge-7803	371	1	vat	vat	NOUN
ejge-7803	371	2	rate	rate	NOUN
ejge-7803	371	3	in	in	ADP
ejge-7803	371	4	the	the	DET
ejge-7803	371	5	eu	eu	PROPN
ejge-7803	371	6	as	as	ADP
ejge-7803	371	7	of	of	ADP
ejge-7803	371	8	1	1	NUM
ejge-7803	371	9	january	january	NOUN
ejge-7803	371	10	2020	2020	NUM
ejge-7803	371	11	.	.	PUNCT
ejge-7803	372	1	retrieved	retrieve	VERB
ejge-7803	372	2	from	from	ADP
ejge-7803	372	3	:	:	PUNCT
ejge-7803	372	4	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/	ADJ
ejge-7803	372	5	how_vat_works	how_vat_work	NOUN
ejge-7803	372	6	/	/	SYM
ejge-7803	372	7	rates	rate	NOUN
ejge-7803	372	8	/	/	SYM
ejge-7803	372	9	vat_rates_en.pdf	vat_rates_en.pdf	PROPN
ejge-7803	372	10	european	european	PROPN
ejge-7803	372	11	council	council	PROPN
ejge-7803	372	12	(	(	PUNCT
ejge-7803	372	13	2006	2006	NUM
ejge-7803	372	14	)	)	PUNCT
ejge-7803	372	15	.	.	PUNCT
ejge-7803	373	1	council	council	NOUN
ejge-7803	373	2	directive	directive	NOUN
ejge-7803	373	3	2006/112	2006/112	PROPN
ejge-7803	373	4	/	/	SYM
ejge-7803	373	5	ec	ec	PROPN
ejge-7803	373	6	of	of	ADP
ejge-7803	373	7	28	28	NUM
ejge-7803	373	8	november	november	PROPN
ejge-7803	373	9	2006	2006	NUM
ejge-7803	373	10	on	on	ADP
ejge-7803	373	11	the	the	DET
ejge-7803	373	12	common	common	ADJ
ejge-7803	373	13	system	system	NOUN
ejge-7803	373	14	of	of	ADP
ejge-7803	373	15	value	value	NOUN
ejge-7803	373	16	added	add	VERB
ejge-7803	373	17	tax	tax	NOUN
ejge-7803	373	18	.	.	PUNCT
ejge-7803	374	1	retrieved	retrieve	VERB
ejge-7803	374	2	from	from	ADP
ejge-7803	374	3	:	:	PUNCT
ejge-7803	374	4	https://eur-lex.europa.eu/legalcontent/en/txt/html/?uri=celex:32006l0112&from=cs	https://eur-lex.europa.eu/legalcontent/en/txt/html/?uri=celex:32006l0112&from=cs	NOUN
ejge-7803	374	5	https://doi.org/10.17979/ejge.2019.8.2.5478	https://doi.org/10.17979/ejge.2019.8.2.5478	ADP
ejge-7803	374	6	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf	https://cpb.nl/sites/default/files/publicaties/download/bijz90.pdf	NOUN
ejge-7803	374	7	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788	NUM
ejge-7803	374	8	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3485788	PROPN
ejge-7803	374	9	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf	NOUN
ejge-7803	374	10	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/future_vat/sec%282010%291455_en.pdf	NOUN
ejge-7803	374	11	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en	PROPN
ejge-7803	374	12	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en	https://op.europa.eu/en/publication-detail/-/publication/f62d669b-503f-41b7-b3b3-a77e87df81be/language-en	VERB
ejge-7803	374	13	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf	X
ejge-7803	374	14	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_148_en.pdf	PROPN
ejge-7803	374	15	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/tgpg_report_en.pdf	PROPN
ejge-7803	374	16	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	PROPN
ejge-7803	374	17	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:52017pc0569&from=cs	PROPN
ejge-7803	374	18	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf	PROPN
ejge-7803	374	19	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf	https://ec.europa.eu/transparency/regdoc/rep/10102/2017/en/swd-2017-325-f1-en-main-part-1.pdf	PROPN
ejge-7803	374	20	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf	PROPN
ejge-7803	374	21	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf	NOUN
ejge-7803	374	22	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs	PROPN
ejge-7803	374	23	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs	https://eur-lex.europa.eu/legal-content/en/txt/html/?uri=celex:32006l0112&from=cs	PROPN
ejge-7803	374	24	zídková	zídková	NOUN
ejge-7803	374	25	and	and	CCONJ
ejge-7803	374	26	balíková	balíková	PROPN
ejge-7803	374	27	/	/	SYM
ejge-7803	374	28	european	european	PROPN
ejge-7803	374	29	journal	journal	PROPN
ejge-7803	374	30	of	of	ADP
ejge-7803	374	31	government	government	NOUN
ejge-7803	374	32	and	and	CCONJ
ejge-7803	374	33	economics	economic	NOUN
ejge-7803	374	34	10(2	10(2	NUM
ejge-7803	374	35	)	)	PUNCT
ejge-7803	374	36	,	,	PUNCT
ejge-7803	374	37	december	december	PROPN
ejge-7803	374	38	2021	2021	NUM
ejge-7803	374	39	,	,	PUNCT
ejge-7803	374	40	146	146	NUM
ejge-7803	374	41	-	-	SYM
ejge-7803	374	42	166	166	NUM
ejge-7803	374	43	165	165	NUM
ejge-7803	374	44	eurostat	eurostat	X
ejge-7803	374	45	(	(	PUNCT
ejge-7803	374	46	2020	2020	NUM
ejge-7803	374	47	)	)	PUNCT
ejge-7803	374	48	.	.	PUNCT
ejge-7803	375	1	international	international	ADJ
ejge-7803	375	2	trade	trade	NOUN
ejge-7803	375	3	in	in	ADP
ejge-7803	375	4	goods	good	NOUN
ejge-7803	375	5	aggregated	aggregate	VERB
ejge-7803	375	6	data	datum	NOUN
ejge-7803	375	7	.	.	PUNCT
ejge-7803	376	1	retrieved	retrieve	VERB
ejge-7803	376	2	from	from	ADP
ejge-7803	376	3	:	:	PUNCT
ejge-7803	376	4	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm	PROPN
ejge-7803	376	5	fedeli	fedeli	NOUN
ejge-7803	376	6	,	,	PUNCT
ejge-7803	376	7	s.	s.	PROPN
ejge-7803	376	8	&	&	CCONJ
ejge-7803	376	9	forte	forte	PROPN
ejge-7803	376	10	,	,	PUNCT
ejge-7803	376	11	f.	f.	PROPN
ejge-7803	376	12	(	(	PUNCT
ejge-7803	376	13	2011	2011	NUM
ejge-7803	376	14	)	)	PUNCT
ejge-7803	376	15	.	.	PUNCT
ejge-7803	377	1	eu	eu	PROPN
ejge-7803	377	2	vat	vat	NOUN
ejge-7803	377	3	frauds	fraud	NOUN
ejge-7803	377	4	.	.	PUNCT
ejge-7803	378	1	european	european	ADJ
ejge-7803	378	2	journal	journal	PROPN
ejge-7803	378	3	of	of	ADP
ejge-7803	378	4	law	law	NOUN
ejge-7803	378	5	and	and	CCONJ
ejge-7803	378	6	economics	economic	NOUN
ejge-7803	378	7	31(2	31(2	NUM
ejge-7803	378	8	)	)	PUNCT
ejge-7803	378	9	.	.	PUNCT
ejge-7803	379	1	143	143	NUM
ejge-7803	379	2	-	-	SYM
ejge-7803	379	3	166	166	NUM
ejge-7803	379	4	.	.	PUNCT
ejge-7803	379	5	retrieved	retrieve	VERB
ejge-7803	379	6	from	from	ADP
ejge-7803	379	7	:	:	PUNCT
ejge-7803	379	8	https://doi.org/10.1007/s10657-009-9135-5	https://doi.org/10.1007/s10657-009-9135-5	PROPN
ejge-7803	379	9	.	.	PUNCT
ejge-7803	379	10	hindls	hindls	PROPN
ejge-7803	379	11	,	,	PUNCT
ejge-7803	379	12	r.	r.	PROPN
ejge-7803	379	13	(	(	PUNCT
ejge-7803	379	14	2007	2007	NUM
ejge-7803	379	15	)	)	PUNCT
ejge-7803	379	16	.	.	PUNCT
ejge-7803	380	1	statistika	statistika	PROPN
ejge-7803	380	2	pro	pro	X
ejge-7803	380	3	ekonomy	ekonomy	NOUN
ejge-7803	380	4	(	(	PUNCT
ejge-7803	380	5	8th	8th	ADJ
ejge-7803	380	6	ed	ed	NOUN
ejge-7803	380	7	.	.	PUNCT
ejge-7803	380	8	)	)	PUNCT
ejge-7803	380	9	.	.	PUNCT
ejge-7803	381	1	praha	praha	PROPN
ejge-7803	381	2	:	:	PUNCT
ejge-7803	381	3	professional	professional	ADJ
ejge-7803	381	4	publishing	publishing	NOUN
ejge-7803	381	5	.	.	PUNCT
ejge-7803	382	1	keen	keen	ADJ
ejge-7803	382	2	,	,	PUNCT
ejge-7803	382	3	m.	m.	NOUN
ejge-7803	382	4	&	&	CCONJ
ejge-7803	382	5	smith	smith	PROPN
ejge-7803	382	6	,	,	PUNCT
ejge-7803	382	7	s.	s.	PROPN
ejge-7803	382	8	(	(	PUNCT
ejge-7803	382	9	2006	2006	NUM
ejge-7803	382	10	)	)	PUNCT
ejge-7803	382	11	.	.	PUNCT
ejge-7803	383	1	vat	vat	NOUN
ejge-7803	383	2	fraud	fraud	NOUN
ejge-7803	383	3	and	and	CCONJ
ejge-7803	383	4	evasion	evasion	NOUN
ejge-7803	383	5	:	:	PUNCT
ejge-7803	383	6	what	what	PRON
ejge-7803	383	7	do	do	AUX
ejge-7803	383	8	we	we	PRON
ejge-7803	383	9	know	know	VERB
ejge-7803	383	10	,	,	PUNCT
ejge-7803	383	11	and	and	CCONJ
ejge-7803	383	12	what	what	PRON
ejge-7803	383	13	can	can	AUX
ejge-7803	383	14	be	be	AUX
ejge-7803	383	15	done	do	VERB
ejge-7803	383	16	?	?	PUNCT
ejge-7803	384	1	national	national	ADJ
ejge-7803	384	2	tax	tax	PROPN
ejge-7803	384	3	journal	journal	PROPN
ejge-7803	384	4	59(4	59(4	NUM
ejge-7803	384	5	)	)	PUNCT
ejge-7803	384	6	.	.	PUNCT
ejge-7803	385	1	861	861	NUM
ejge-7803	385	2	-	-	SYM
ejge-7803	385	3	887	887	NUM
ejge-7803	385	4	.	.	PUNCT
ejge-7803	386	1	retrieved	retrieve	VERB
ejge-7803	386	2	from	from	ADP
ejge-7803	386	3	:	:	PUNCT
ejge-7803	386	4	https://www.ntanet.org/	https://www.ntanet.org/	ADJ
ejge-7803	386	5	ntj/59/4	ntj/59/4	PROPN
ejge-7803	386	6	/	/	SYM
ejge-7803	386	7	ntj	ntj	NOUN
ejge-7803	386	8	-	-	PUNCT
ejge-7803	386	9	v59n04p861	v59n04p861	NOUN
ejge-7803	386	10	-	-	PUNCT
ejge-7803	386	11	87	87	NUM
ejge-7803	386	12	-	-	PUNCT
ejge-7803	386	13	vat	vat	NOUN
ejge-7803	386	14	-	-	PUNCT
ejge-7803	386	15	fraud	fraud	NOUN
ejge-7803	386	16	-	-	PUNCT
ejge-7803	386	17	evasion	evasion	NOUN
ejge-7803	386	18	-	-	PUNCT
ejge-7803	386	19	what.html	what.html	NUM
ejge-7803	386	20	lamensch	lamensch	NOUN
ejge-7803	386	21	,	,	PUNCT
ejge-7803	386	22	m.	m.	NOUN
ejge-7803	386	23	2012	2012	NUM
ejge-7803	386	24	.	.	PUNCT
ejge-7803	387	1	are	be	AUX
ejge-7803	387	2	‘	'	PUNCT
ejge-7803	387	3	reverse	reverse	ADJ
ejge-7803	387	4	charging	charging	NOUN
ejge-7803	387	5	’	'	PUNCT
ejge-7803	387	6	and	and	CCONJ
ejge-7803	387	7	the	the	DET
ejge-7803	387	8	‘	'	PUNCT
ejge-7803	387	9	one	one	NUM
ejge-7803	387	10	-	-	PUNCT
ejge-7803	387	11	stop	stop	VERB
ejge-7803	387	12	-	-	PUNCT
ejge-7803	387	13	scheme	scheme	NOUN
ejge-7803	387	14	’	'	PUNCT
ejge-7803	387	15	efficient	efficient	ADJ
ejge-7803	387	16	ways	way	NOUN
ejge-7803	387	17	to	to	PART
ejge-7803	387	18	collect	collect	VERB
ejge-7803	387	19	vat	vat	NOUN
ejge-7803	387	20	on	on	ADP
ejge-7803	387	21	digital	digital	ADJ
ejge-7803	387	22	supplies	supply	NOUN
ejge-7803	387	23	?	?	PUNCT
ejge-7803	388	1	world	world	PROPN
ejge-7803	388	2	journal	journal	PROPN
ejge-7803	388	3	of	of	ADP
ejge-7803	388	4	vat	vat	NOUN
ejge-7803	388	5	/	/	SYM
ejge-7803	388	6	gst	gst	NOUN
ejge-7803	388	7	law	law	NOUN
ejge-7803	388	8	1(1	1(1	NUM
ejge-7803	388	9	)	)	PUNCT
ejge-7803	388	10	.	.	PUNCT
ejge-7803	389	1	1	1	NUM
ejge-7803	389	2	-	-	SYM
ejge-7803	389	3	20	20	NUM
ejge-7803	389	4	.	.	PUNCT
ejge-7803	389	5	retrieved	retrieve	VERB
ejge-7803	389	6	from	from	ADP
ejge-7803	389	7	:	:	PUNCT
ejge-7803	389	8	https://core.ac.uk/download/pdf/80792379.pdf	https://core.ac.uk/download/pdf/80792379.pdf	PROPN
ejge-7803	389	9	oecd	oecd	PROPN
ejge-7803	389	10	(	(	PUNCT
ejge-7803	389	11	2019	2019	NUM
ejge-7803	389	12	)	)	PUNCT
ejge-7803	389	13	.	.	PUNCT
ejge-7803	390	1	international	international	ADJ
ejge-7803	390	2	trade	trade	NOUN
ejge-7803	390	3	by	by	ADP
ejge-7803	390	4	commodity	commodity	NOUN
ejge-7803	390	5	statistics	statistic	NOUN
ejge-7803	390	6	.	.	PUNCT
ejge-7803	391	1	retrieved	retrieve	VERB
ejge-7803	391	2	from	from	ADP
ejge-7803	391	3	https://www.oecdilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2aen	https://www.oecdilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2aen	PROPN
ejge-7803	391	4	oecd	oecd	PROPN
ejge-7803	391	5	(	(	PUNCT
ejge-7803	391	6	2020	2020	NUM
ejge-7803	391	7	)	)	PUNCT
ejge-7803	391	8	.	.	PUNCT
ejge-7803	392	1	tax	tax	NOUN
ejge-7803	392	2	administration	administration	NOUN
ejge-7803	392	3	2019	2019	NUM
ejge-7803	392	4	:	:	PUNCT
ejge-7803	392	5	comparative	comparative	ADJ
ejge-7803	392	6	information	information	NOUN
ejge-7803	392	7	on	on	ADP
ejge-7803	392	8	oecd	oecd	PROPN
ejge-7803	392	9	and	and	CCONJ
ejge-7803	392	10	other	other	ADJ
ejge-7803	392	11	advanced	advanced	ADJ
ejge-7803	392	12	and	and	CCONJ
ejge-7803	392	13	emerging	emerge	VERB
ejge-7803	392	14	economies	economy	NOUN
ejge-7803	392	15	.	.	PUNCT
ejge-7803	393	1	retrieved	retrieve	VERB
ejge-7803	393	2	from	from	ADP
ejge-7803	393	3	:	:	PUNCT
ejge-7803	393	4	https://www.oecd.org/tax/administration/taxadministration-23077727.htm	https://www.oecd.org/tax/administration/taxadministration-23077727.htm	PROPN
ejge-7803	393	5	pomeranz	pomeranz	PROPN
ejge-7803	393	6	,	,	PUNCT
ejge-7803	393	7	d.	d.	PROPN
ejge-7803	393	8	(	(	PUNCT
ejge-7803	393	9	2015	2015	NUM
ejge-7803	393	10	)	)	PUNCT
ejge-7803	393	11	.	.	PUNCT
ejge-7803	394	1	no	no	DET
ejge-7803	394	2	taxation	taxation	NOUN
ejge-7803	394	3	without	without	ADP
ejge-7803	394	4	information	information	NOUN
ejge-7803	394	5	:	:	PUNCT
ejge-7803	394	6	deterrence	deterrence	NOUN
ejge-7803	394	7	and	and	CCONJ
ejge-7803	394	8	self	self	NOUN
ejge-7803	394	9	-	-	PUNCT
ejge-7803	394	10	enforcement	enforcement	NOUN
ejge-7803	394	11	in	in	ADP
ejge-7803	394	12	the	the	DET
ejge-7803	394	13	value	value	NOUN
ejge-7803	394	14	added	add	VERB
ejge-7803	394	15	tax	tax	NOUN
ejge-7803	394	16	.	.	PUNCT
ejge-7803	395	1	american	american	PROPN
ejge-7803	395	2	economic	economic	PROPN
ejge-7803	395	3	review	review	PROPN
ejge-7803	395	4	105(8	105(8	NUM
ejge-7803	395	5	)	)	PUNCT
ejge-7803	395	6	.	.	PUNCT
ejge-7803	396	1	2539	2539	NUM
ejge-7803	396	2	-	-	SYM
ejge-7803	396	3	69	69	NUM
ejge-7803	396	4	.	.	PUNCT
ejge-7803	397	1	https://doi.org/	https://doi.org/	NOUN
ejge-7803	397	2	10.1257	10.1257	NUM
ejge-7803	397	3	/	/	SYM
ejge-7803	397	4	aer.20130393	aer.20130393	NUM
ejge-7803	397	5	poniatowski	poniatowski	NOUN
ejge-7803	397	6	,	,	PUNCT
ejge-7803	397	7	grzegorz	grzegorz	NOUN
ejge-7803	397	8	and	and	CCONJ
ejge-7803	397	9	neneman	neneman	NOUN
ejge-7803	397	10	,	,	PUNCT
ejge-7803	397	11	jaroslaw	jaroslaw	NOUN
ejge-7803	397	12	and	and	CCONJ
ejge-7803	397	13	michalik	michalik	NOUN
ejge-7803	397	14	,	,	PUNCT
ejge-7803	397	15	tomasz	tomasz	NOUN
ejge-7803	397	16	,	,	PUNCT
ejge-7803	397	17	vat	vat	NOUN
ejge-7803	397	18	non	non	NOUN
ejge-7803	397	19	-	-	NOUN
ejge-7803	397	20	compliance	compliance	NOUN
ejge-7803	397	21	in	in	ADP
ejge-7803	397	22	poland	poland	PROPN
ejge-7803	397	23	under	under	ADP
ejge-7803	397	24	scrutiny	scrutiny	NOUN
ejge-7803	397	25	(	(	PUNCT
ejge-7803	397	26	june	june	PROPN
ejge-7803	397	27	28	28	NUM
ejge-7803	397	28	,	,	PUNCT
ejge-7803	397	29	2016	2016	NUM
ejge-7803	397	30	)	)	PUNCT
ejge-7803	397	31	.	.	PUNCT
ejge-7803	398	1	mbank	mbank	PROPN
ejge-7803	398	2	–	–	PUNCT
ejge-7803	398	3	case	case	NOUN
ejge-7803	398	4	seminar	seminar	NOUN
ejge-7803	398	5	proceedings	proceeding	NOUN
ejge-7803	398	6	,	,	PUNCT
ejge-7803	398	7	no	no	INTJ
ejge-7803	398	8	.	.	PUNCT
ejge-7803	398	9	142/2016	142/2016	NUM
ejge-7803	398	10	,	,	PUNCT
ejge-7803	398	11	retrieved	retrieve	VERB
ejge-7803	398	12	from	from	ADP
ejge-7803	398	13	:	:	PUNCT
ejge-7803	398	14	https://ssrn.com/abstract=2813160	https://ssrn.com/abstract=2813160	PROPN
ejge-7803	398	15	or	or	CCONJ
ejge-7803	398	16	http://dx.doi.org/10.2139/ssrn.2813160	http://dx.doi.org/10.2139/ssrn.2813160	NOUN
ejge-7803	398	17	poniatowski	poniatowski	NOUN
ejge-7803	398	18	,	,	PUNCT
ejge-7803	398	19	g.	g.	PROPN
ejge-7803	398	20	et	et	PROPN
ejge-7803	398	21	al	al	PROPN
ejge-7803	398	22	.	.	PROPN
ejge-7803	398	23	(	(	PUNCT
ejge-7803	398	24	2020	2020	NUM
ejge-7803	398	25	)	)	PUNCT
ejge-7803	398	26	.	.	PUNCT
ejge-7803	399	1	study	study	NOUN
ejge-7803	399	2	and	and	CCONJ
ejge-7803	399	3	reports	report	NOUN
ejge-7803	399	4	on	on	ADP
ejge-7803	399	5	the	the	DET
ejge-7803	399	6	vat	vat	NOUN
ejge-7803	399	7	gap	gap	NOUN
ejge-7803	399	8	in	in	ADP
ejge-7803	399	9	the	the	DET
ejge-7803	399	10	eu-28	eu-28	ADJ
ejge-7803	399	11	member	member	NOUN
ejge-7803	399	12	states	state	NOUN
ejge-7803	399	13	:	:	PUNCT
ejge-7803	399	14	2020	2020	NUM
ejge-7803	399	15	final	final	ADJ
ejge-7803	399	16	report	report	NOUN
ejge-7803	399	17	.	.	PUNCT
ejge-7803	400	1	warsaw	warsaw	PROPN
ejge-7803	400	2	:	:	PUNCT
ejge-7803	400	3	case	case	NOUN
ejge-7803	400	4	.	.	PUNCT
ejge-7803	401	1	retrieved	retrieve	VERB
ejge-7803	401	2	from	from	ADP
ejge-7803	401	3	:	:	PUNCT
ejge-7803	401	4	https://ec.europa.eu/taxation_customs	https://ec.europa.eu/taxation_custom	NOUN
ejge-7803	401	5	/sites	/site	NOUN
ejge-7803	401	6	/	/	SYM
ejge-7803	401	7	taxation	taxation	NOUN
ejge-7803	401	8	/	/	SYM
ejge-7803	401	9	files	file	NOUN
ejge-7803	401	10	/	/	SYM
ejge-7803	401	11	vat	vat	NOUN
ejge-7803	401	12	-	-	PUNCT
ejge-7803	401	13	gap	gap	NOUN
ejge-7803	401	14	-	-	PUNCT
ejge-7803	401	15	full	full	ADJ
ejge-7803	401	16	-	-	PUNCT
ejge-7803	401	17	report-2020_en.pdf	report-2020_en.pdf	NOUN
ejge-7803	401	18	schenk	schenk	NOUN
ejge-7803	401	19	,	,	PUNCT
ejge-7803	401	20	a.	a.	PROPN
ejge-7803	401	21	,	,	PUNCT
ejge-7803	401	22	thuronyi	thuronyi	PROPN
ejge-7803	401	23	,	,	PUNCT
ejge-7803	401	24	v.	v.	PROPN
ejge-7803	401	25	and	and	CCONJ
ejge-7803	401	26	cui	cui	PROPN
ejge-7803	401	27	,	,	PUNCT
ejge-7803	401	28	w.	w.	PROPN
ejge-7803	401	29	2015	2015	NUM
ejge-7803	401	30	.	.	PUNCT
ejge-7803	402	1	value	value	NOUN
ejge-7803	402	2	added	add	VERB
ejge-7803	402	3	tax	tax	NOUN
ejge-7803	402	4	:	:	PUNCT
ejge-7803	402	5	a	a	DET
ejge-7803	402	6	comparative	comparative	ADJ
ejge-7803	402	7	approach	approach	NOUN
ejge-7803	402	8	(	(	PUNCT
ejge-7803	402	9	2nd	2nd	ADJ
ejge-7803	402	10	ed	ed	NOUN
ejge-7803	402	11	.	.	PUNCT
ejge-7803	402	12	)	)	PUNCT
ejge-7803	402	13	.	.	PUNCT
ejge-7803	403	1	new	new	PROPN
ejge-7803	403	2	york	york	PROPN
ejge-7803	403	3	:	:	PUNCT
ejge-7803	403	4	cambridge	cambridge	PROPN
ejge-7803	403	5	university	university	PROPN
ejge-7803	403	6	press	press	NOUN
ejge-7803	403	7	.	.	PUNCT
ejge-7803	404	1	isbn	isbn	ADJ
ejge-7803	404	2	:	:	PUNCT
ejge-7803	404	3	978	978	NUM
ejge-7803	404	4	-	-	SYM
ejge-7803	404	5	1	1	NUM
ejge-7803	404	6	-	-	PUNCT
ejge-7803	404	7	107	107	NUM
ejge-7803	404	8	-	-	PUNCT
ejge-7803	404	9	04298	04298	NUM
ejge-7803	404	10	-	-	PUNCT
ejge-7803	404	11	8	8	NUM
ejge-7803	404	12	.	.	PUNCT
ejge-7803	404	13	stiller	stiller	NOUN
ejge-7803	404	14	,	,	PUNCT
ejge-7803	404	15	w.	w.	PROPN
ejge-7803	404	16	,	,	PUNCT
ejge-7803	404	17	heinemann	heinemann	PROPN
ejge-7803	404	18	m.	m.	PROPN
ejge-7803	404	19	2019	2019	NUM
ejge-7803	404	20	.	.	PUNCT
ejge-7803	405	1	reverse	reverse	NOUN
ejge-7803	405	2	-	-	PUNCT
ejge-7803	405	3	charge	charge	NOUN
ejge-7803	405	4	-	-	PUNCT
ejge-7803	405	5	mechanism	mechanism	NOUN
ejge-7803	405	6	an	an	DET
ejge-7803	405	7	effective	effective	ADJ
ejge-7803	405	8	measure	measure	NOUN
ejge-7803	405	9	against	against	ADP
ejge-7803	405	10	vat	vat	NOUN
ejge-7803	405	11	fraud	fraud	NOUN
ejge-7803	405	12	in	in	ADP
ejge-7803	405	13	germany	germany	PROPN
ejge-7803	405	14	and	and	CCONJ
ejge-7803	405	15	austria	austria	PROPN
ejge-7803	405	16	?	?	PUNCT
ejge-7803	406	1	betriebswirtschaftliche	betriebswirtschaftliche	PROPN
ejge-7803	406	2	forschung	forschung	VERB
ejge-7803	406	3	und	und	NOUN
ejge-7803	406	4	praxis	praxis	ADJ
ejge-7803	406	5	71(2):177	71(2):177	PROPN
ejge-7803	406	6	-	-	PUNCT
ejge-7803	406	7	192	192	NUM
ejge-7803	406	8	stiller	stiller	NOUN
ejge-7803	406	9	,	,	PUNCT
ejge-7803	406	10	w.	w.	PROPN
ejge-7803	406	11	,	,	PUNCT
ejge-7803	406	12	heinemann	heinemann	PROPN
ejge-7803	406	13	m.	m.	PROPN
ejge-7803	406	14	2019	2019	NUM
ejge-7803	406	15	.	.	PUNCT
ejge-7803	407	1	do	do	VERB
ejge-7803	407	2	more	more	ADJ
ejge-7803	407	3	harm	harm	NOUN
ejge-7803	407	4	than	than	ADP
ejge-7803	407	5	good	good	ADJ
ejge-7803	407	6	?	?	PUNCT
ejge-7803	408	1	the	the	DET
ejge-7803	408	2	optional	optional	ADJ
ejge-7803	408	3	reverse	reverse	ADJ
ejge-7803	408	4	charge	charge	NOUN
ejge-7803	408	5	mechanism	mechanism	NOUN
ejge-7803	408	6	against	against	ADP
ejge-7803	408	7	vat	vat	NOUN
ejge-7803	408	8	fraud	fraud	NOUN
ejge-7803	408	9	.	.	PUNCT
ejge-7803	409	1	preprint	preprint	NOUN
ejge-7803	409	2	on	on	ADP
ejge-7803	409	3	research	research	NOUN
ejge-7803	409	4	gate	gate	NOUN
ejge-7803	409	5	.	.	PUNCT
ejge-7803	410	1	https://doi.org/10.13140/	https://doi.org/10.13140/	PROPN
ejge-7803	410	2	rg.2.2.13802.44482	rg.2.2.13802.44482	NUM
ejge-7803	410	3	tait	tait	PROPN
ejge-7803	410	4	,	,	PUNCT
ejge-7803	410	5	a.	a.	NOUN
ejge-7803	410	6	a.	a.	NOUN
ejge-7803	410	7	(	(	PUNCT
ejge-7803	410	8	1988	1988	NUM
ejge-7803	410	9	):	):	PUNCT
ejge-7803	410	10	value	value	NOUN
ejge-7803	410	11	added	add	VERB
ejge-7803	410	12	tax	tax	NOUN
ejge-7803	410	13	:	:	PUNCT
ejge-7803	410	14	international	international	ADJ
ejge-7803	410	15	practice	practice	NOUN
ejge-7803	410	16	and	and	CCONJ
ejge-7803	410	17	problems	problem	NOUN
ejge-7803	410	18	.	.	PUNCT
ejge-7803	411	1	washington	washington	PROPN
ejge-7803	411	2	,	,	PUNCT
ejge-7803	411	3	dc	dc	PROPN
ejge-7803	411	4	:	:	PUNCT
ejge-7803	411	5	international	international	ADJ
ejge-7803	411	6	monetary	monetary	ADJ
ejge-7803	411	7	fund	fund	PROPN
ejge-7803	411	8	.	.	PUNCT
ejge-7803	412	1	isbn:9781557750129	isbn:9781557750129	NOUN
ejge-7803	412	2	.	.	PUNCT
ejge-7803	412	3	doi	doi	PROPN
ejge-7803	412	4	:	:	PUNCT
ejge-7803	412	5	http://dx.doi.org/	http://dx.doi.org/	PROPN
ejge-7803	412	6	10.5089/9781557750129.071	10.5089/9781557750129.071	NUM
ejge-7803	412	7	terra	terra	NOUN
ejge-7803	412	8	,	,	PUNCT
ejge-7803	412	9	b.	b.	NOUN
ejge-7803	412	10	and	and	CCONJ
ejge-7803	412	11	kajus	kaju	NOUN
ejge-7803	412	12	,	,	PUNCT
ejge-7803	412	13	j.	j.	PROPN
ejge-7803	412	14	(	(	PUNCT
ejge-7803	412	15	2015	2015	NUM
ejge-7803	412	16	)	)	PUNCT
ejge-7803	412	17	.	.	PUNCT
ejge-7803	413	1	a	a	DET
ejge-7803	413	2	guide	guide	NOUN
ejge-7803	413	3	to	to	ADP
ejge-7803	413	4	the	the	DET
ejge-7803	413	5	european	european	ADJ
ejge-7803	413	6	vat	vat	NOUN
ejge-7803	413	7	directives	directive	NOUN
ejge-7803	413	8	.	.	PUNCT
ejge-7803	414	1	hoorn	hoorn	PROPN
ejge-7803	414	2	:	:	PUNCT
ejge-7803	414	3	ibfd	ibfd	PROPN
ejge-7803	414	4	.	.	PUNCT
ejge-7803	415	1	isbn	isbn	ADJ
ejge-7803	415	2	97890	97890	NUM
ejge-7803	415	3	-	-	PUNCT
ejge-7803	415	4	8722	8722	NUM
ejge-7803	415	5	-	-	SYM
ejge-7803	415	6	308	308	NUM
ejge-7803	415	7	-	-	SYM
ejge-7803	415	8	3	3	NUM
ejge-7803	415	9	.	.	PUNCT
ejge-7803	416	1	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm	https://ec.europa.eu/eurostat/cache/metadata/en/ext_go_agg_esms.htm	PROPN
ejge-7803	416	2	https://doi.org/10.1007/s10657-009-9135-5	https://doi.org/10.1007/s10657-009-9135-5	PROPN
ejge-7803	416	3	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html	PRON
ejge-7803	416	4	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html	https://www.ntanet.org/ntj/59/4/ntj-v59n04p861-87-vat-fraud-evasion-what.html	PRON
ejge-7803	416	5	https://core.ac.uk/download/pdf/80792379.pdf	https://core.ac.uk/download/pdf/80792379.pdf	PROPN
ejge-7803	416	6	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	VERB
ejge-7803	416	7	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	VERB
ejge-7803	416	8	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	https://www.oecd-ilibrary.org/trade/international-trade-by-commodity-statistics/volume-2019/issue-6_g2g9fb2a-en	VERB
ejge-7803	416	9	https://www.oecd.org/tax/administration/tax-administration-23077727.htm	https://www.oecd.org/tax/administration/tax-administration-23077727.htm	NOUN
ejge-7803	416	10	https://www.oecd.org/tax/administration/tax-administration-23077727.htm	https://www.oecd.org/tax/administration/tax-administration-23077727.htm	PUNCT
ejge-7803	416	11	https://doi.org/10.1257/aer.20130393	https://doi.org/10.1257/aer.20130393	PROPN
ejge-7803	416	12	https://doi.org/10.1257/aer.20130393	https://doi.org/10.1257/aer.20130393	PROPN
ejge-7803	416	13	https://ssrn.com/abstract=2813160	https://ssrn.com/abstract=2813160	PROPN
ejge-7803	416	14	https://dx.doi.org/10.2139/ssrn.2813160	https://dx.doi.org/10.2139/ssrn.2813160	PRON
ejge-7803	416	15	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf	PROPN
ejge-7803	416	16	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf	https://ec.europa.eu/taxation_customs/sites/taxation/files/vat-gap-full-report-2020_en.pdf	PROPN
ejge-7803	416	17	https://doi.org/10.13140/rg.2.2.13802.44482	https://doi.org/10.13140/rg.2.2.13802.44482	NOUN
ejge-7803	416	18	https://doi.org/10.13140/rg.2.2.13802.44482	https://doi.org/10.13140/rg.2.2.13802.44482	NOUN
ejge-7803	416	19	http://dx.doi.org/10.5089/9781557750129.071	http://dx.doi.org/10.5089/9781557750129.071	PROPN
ejge-7803	416	20	http://dx.doi.org/10.5089/9781557750129.071	http://dx.doi.org/10.5089/9781557750129.071	PROPN
ejge-7803	416	21	zídková	zídková	PROPN
ejge-7803	416	22	and	and	CCONJ
ejge-7803	416	23	balíková	balíková	PROPN
ejge-7803	416	24	/	/	SYM
ejge-7803	416	25	european	european	PROPN
ejge-7803	416	26	journal	journal	PROPN
ejge-7803	416	27	of	of	ADP
ejge-7803	416	28	government	government	NOUN
ejge-7803	416	29	and	and	CCONJ
ejge-7803	416	30	economics	economic	NOUN
ejge-7803	416	31	10(2	10(2	NUM
ejge-7803	416	32	)	)	PUNCT
ejge-7803	416	33	,	,	PUNCT
ejge-7803	416	34	december	december	PROPN
ejge-7803	416	35	2021	2021	NUM
ejge-7803	416	36	,	,	PUNCT
ejge-7803	416	37	146	146	NUM
ejge-7803	416	38	-	-	SYM
ejge-7803	416	39	166	166	NUM
ejge-7803	416	40	166	166	NUM
ejge-7803	416	41	vat	vat	NOUN
ejge-7803	416	42	expert	expert	NOUN
ejge-7803	416	43	group	group	NOUN
ejge-7803	416	44	(	(	PUNCT
ejge-7803	416	45	2016	2016	NUM
ejge-7803	416	46	)	)	PUNCT
ejge-7803	416	47	.	.	PUNCT
ejge-7803	417	1	definitive	definitive	ADJ
ejge-7803	417	2	vat	vat	NOUN
ejge-7803	417	3	regime	regime	NOUN
ejge-7803	417	4	for	for	ADP
ejge-7803	417	5	intra	intra	ADJ
ejge-7803	417	6	-	-	ADJ
ejge-7803	417	7	eu	eu	ADJ
ejge-7803	417	8	trade	trade	NOUN
ejge-7803	417	9	.	.	PUNCT
ejge-7803	418	1	first	first	ADJ
ejge-7803	418	2	step	step	NOUN
ejge-7803	418	3	.	.	PUNCT
ejge-7803	419	1	issues	issue	NOUN
ejge-7803	419	2	to	to	PART
ejge-7803	419	3	be	be	AUX
ejge-7803	419	4	examined	examine	VERB
ejge-7803	419	5	.	.	PUNCT
ejge-7803	420	1	retrieved	retrieve	VERB
ejge-7803	420	2	from	from	ADP
ejge-7803	420	3	:	:	PUNCT
ejge-7803	420	4	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20%20first%20step%20-%20issues%20to%20be%20examined.pdf	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20%20first%20step%20-%20issues%20to%20be%20examined.pdf	PROPN
ejge-7803	420	5	vaškovič	vaškovič	PROPN
ejge-7803	420	6	,	,	PUNCT
ejge-7803	420	7	m.	m.	NOUN
ejge-7803	420	8	zídková	zídková	PROPN
ejge-7803	420	9	,	,	PUNCT
ejge-7803	420	10	h.	h.	PROPN
ejge-7803	420	11	arltová	arltová	PROPN
ejge-7803	420	12	,	,	PUNCT
ejge-7803	420	13	m.	m.	VERB
ejge-7803	420	14	the	the	DET
ejge-7803	420	15	volume	volume	NOUN
ejge-7803	420	16	of	of	ADP
ejge-7803	420	17	mtic	mtic	ADJ
ejge-7803	420	18	fraud	fraud	NOUN
ejge-7803	420	19	between	between	ADP
ejge-7803	420	20	poland	poland	PROPN
ejge-7803	420	21	and	and	CCONJ
ejge-7803	420	22	czechia	czechia	NOUN
ejge-7803	420	23	in	in	ADP
ejge-7803	420	24	electronic	electronic	ADJ
ejge-7803	420	25	devices	device	NOUN
ejge-7803	420	26	trade	trade	NOUN
ejge-7803	420	27	:	:	PUNCT
ejge-7803	420	28	general	general	ADJ
ejge-7803	420	29	method	method	NOUN
ejge-7803	420	30	of	of	ADP
ejge-7803	420	31	carousel	carousel	PROPN
ejge-7803	420	32	fraud	fraud	NOUN
ejge-7803	420	33	estimation	estimation	NOUN
ejge-7803	420	34	.	.	PUNCT
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ejge-7803	421	2	journal	journal	PROPN
ejge-7803	421	3	of	of	ADP
ejge-7803	421	4	economic	economic	ADJ
ejge-7803	421	5	policy	policy	NOUN
ejge-7803	421	6	in	in	ADP
ejge-7803	421	7	emerging	emerge	VERB
ejge-7803	421	8	economies	economy	NOUN
ejge-7803	421	9	.	.	PUNCT
ejge-7803	421	10	2021	2021	NUM
ejge-7803	421	11	.	.	PUNCT
ejge-7803	422	1	issn	issn	PROPN
ejge-7803	422	2	1752	1752	NUM
ejge-7803	422	3	-	-	SYM
ejge-7803	422	4	0452	0452	NUM
ejge-7803	422	5	.	.	PUNCT
ejge-7803	423	1	url	url	PROPN
ejge-7803	423	2	:	:	PUNCT
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ejge-7803	423	4	zídková	zídková	PROPN
ejge-7803	423	5	,	,	PUNCT
ejge-7803	423	6	h.	h.	PROPN
ejge-7803	423	7	,	,	PUNCT
ejge-7803	423	8	vrána	vrána	NOUN
ejge-7803	423	9	,	,	PUNCT
ejge-7803	423	10	t.	t.	PROPN
ejge-7803	423	11	(	(	PUNCT
ejge-7803	423	12	2020	2020	NUM
ejge-7803	423	13	)	)	PUNCT
ejge-7803	423	14	.	.	PUNCT
ejge-7803	424	1	is	be	AUX
ejge-7803	424	2	vat	vat	NOUN
ejge-7803	424	3	administration	administration	NOUN
ejge-7803	424	4	system	system	NOUN
ejge-7803	424	5	efficient	efficient	ADJ
ejge-7803	424	6	?	?	PUNCT
ejge-7803	425	1	the	the	DET
ejge-7803	425	2	case	case	NOUN
ejge-7803	425	3	of	of	ADP
ejge-7803	425	4	the	the	DET
ejge-7803	425	5	czech	czech	PROPN
ejge-7803	425	6	republic	republic	NOUN
ejge-7803	425	7	.	.	PUNCT
ejge-7803	426	1	central	central	ADJ
ejge-7803	426	2	european	european	ADJ
ejge-7803	426	3	public	public	PROPN
ejge-7803	426	4	administration	administration	PROPN
ejge-7803	426	5	review	review	NOUN
ejge-7803	426	6	18(2	18(2	NUM
ejge-7803	426	7	)	)	PUNCT
ejge-7803	426	8	,	,	PUNCT
ejge-7803	426	9	121–134	121–134	NUM
ejge-7803	426	10	.	.	PUNCT
ejge-7803	426	11	doi	doi	NOUN
ejge-7803	426	12	:	:	PUNCT
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ejge-7803	426	14	zídková	zídková	PROPN
ejge-7803	426	15	,	,	PUNCT
ejge-7803	426	16	h.	h.	PROPN
ejge-7803	426	17	,	,	PUNCT
ejge-7803	426	18	šťastná	šťastná	NOUN
ejge-7803	426	19	,	,	PUNCT
ejge-7803	426	20	a.	a.	NOUN
ejge-7803	426	21	(	(	PUNCT
ejge-7803	426	22	2019	2019	NUM
ejge-7803	426	23	)	)	PUNCT
ejge-7803	426	24	.	.	PUNCT
ejge-7803	427	1	vat	vat	NOUN
ejge-7803	427	2	collection	collection	NOUN
ejge-7803	427	3	methods	method	NOUN
ejge-7803	427	4	.	.	PUNCT
ejge-7803	428	1	acta	acta	PROPN
ejge-7803	428	2	universitatis	universitatis	PROPN
ejge-7803	428	3	agriculturae	agriculturae	PROPN
ejge-7803	428	4	et	et	PROPN
ejge-7803	428	5	silviculturae	silviculturae	PROPN
ejge-7803	428	6	mendelianae	mendelianae	PROPN
ejge-7803	428	7	brunensis	brunensis	PROPN
ejge-7803	428	8	67(3	67(3	NUM
ejge-7803	428	9	)	)	PUNCT
ejge-7803	428	10	.	.	PUNCT
ejge-7803	429	1	883	883	NUM
ejge-7803	429	2	-	-	SYM
ejge-7803	429	3	895	895	NUM
ejge-7803	429	4	.	.	PUNCT
ejge-7803	429	5	https://doi.org/10.11118/actaun	https://doi.org/10.11118/actaun	PROPN
ejge-7803	429	6	201967030883	201967030883	NUM
ejge-7803	429	7	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	PROPN
ejge-7803	429	8	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	PROPN
ejge-7803	429	9	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	https://circabc.europa.eu/sd/a/1f174f75-8a88-4f58-94b0-c2d748371ab6/57%20-%20definitive%20regime%20for%20intra-eu%20trade%20-%20first%20step%20-%20issues%20to%20be%20examined.pdf	PROPN
ejge-7803	429	10	https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijepee#96641	https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijepee#96641	PROPN
ejge-7803	429	11	https://doi.org/10.17573/cepar.2020.2.06	https://doi.org/10.17573/cepar.2020.2.06	PRON
ejge-7803	429	12	https://doi.org/10.11118/actaun201967030883	https://doi.org/10.11118/actaun201967030883	VERB
ejge-7803	429	13	https://doi.org/10.11118/actaun201967030883	https://doi.org/10.11118/actaun201967030883	VERB
ejge-7803	429	14	the	the	DET
ejge-7803	429	15	definitive	definitive	ADJ
ejge-7803	429	16	vat	vat	NOUN
ejge-7803	429	17	system	system	NOUN
ejge-7803	429	18	and	and	CCONJ
ejge-7803	429	19	its	its	PRON
ejge-7803	429	20	impact	impact	NOUN
ejge-7803	429	21	on	on	ADP
ejge-7803	429	22	tax	tax	NOUN
ejge-7803	429	23	collection	collection	NOUN
ejge-7803	429	24	1	1	NUM
ejge-7803	429	25	.	.	PUNCT
ejge-7803	429	26	introduction	introduction	NOUN
ejge-7803	429	27	2	2	NUM
ejge-7803	429	28	.	.	PUNCT
ejge-7803	430	1	literature	literature	NOUN
ejge-7803	430	2	review	review	NOUN
ejge-7803	430	3	3	3	X
ejge-7803	430	4	.	.	PUNCT
ejge-7803	430	5	data	datum	NOUN
ejge-7803	430	6	and	and	CCONJ
ejge-7803	430	7	methods	method	NOUN
ejge-7803	430	8	4	4	NUM
ejge-7803	430	9	.	.	PUNCT
ejge-7803	430	10	findings	finding	NOUN
ejge-7803	430	11	and	and	CCONJ
ejge-7803	430	12	discussion	discussion	NOUN
ejge-7803	430	13	5	5	NUM
ejge-7803	430	14	.	.	PUNCT
ejge-7803	431	1	conclusion	conclusion	NOUN
ejge-7803	431	2	acknowledgments	acknowledgment	NOUN
ejge-7803	431	3	references	reference	NOUN