id	sid	tid	token	lemma	pos
ejge-9940	1	1	the	the	DET
ejge-9940	1	2	author	author	NOUN
ejge-9940	1	3	2024	2024	NUM
ejge-9940	1	4	.	.	PUNCT
ejge-9940	2	1	this	this	PRON
ejge-9940	2	2	is	be	AUX
ejge-9940	2	3	an	an	DET
ejge-9940	2	4	open	open	ADJ
ejge-9940	2	5	access	access	NOUN
ejge-9940	2	6	article	article	NOUN
ejge-9940	2	7	distributed	distribute	VERB
ejge-9940	2	8	under	under	ADP
ejge-9940	2	9	the	the	DET
ejge-9940	2	10	terms	term	NOUN
ejge-9940	2	11	of	of	ADP
ejge-9940	2	12	the	the	DET
ejge-9940	2	13	creative	creative	ADJ
ejge-9940	2	14	commons	common	NOUN
ejge-9940	2	15	attribution	attribution	NOUN
ejge-9940	2	16	-	-	PUNCT
ejge-9940	2	17	noncommercial	noncommercial	ADJ
ejge-9940	2	18	4.0	4.0	NUM
ejge-9940	2	19	international	international	ADJ
ejge-9940	2	20	license	license	NOUN
ejge-9940	2	21	vol	vol	NOUN
ejge-9940	2	22	.	.	PUNCT
ejge-9940	3	1	13	13	NUM
ejge-9940	3	2	,	,	PUNCT
ejge-9940	3	3	no	no	INTJ
ejge-9940	3	4	.	.	NOUN
ejge-9940	3	5	2	2	NUM
ejge-9940	3	6	(	(	PUNCT
ejge-9940	3	7	2024	2024	NUM
ejge-9940	3	8	)	)	PUNCT
ejge-9940	3	9	,	,	PUNCT
ejge-9940	3	10	pages	page	NOUN
ejge-9940	3	11	189	189	NUM
ejge-9940	3	12	-	-	SYM
ejge-9940	3	13	205	205	NUM
ejge-9940	3	14	https://doi.org/10.17979/ejge.2024.13.2.9940	https://doi.org/10.17979/ejge.2024.13.2.9940	NOUN
ejge-9940	3	15	submitted	submit	VERB
ejge-9940	3	16	:	:	PUNCT
ejge-9940	3	17	sep	sep	PROPN
ejge-9940	3	18	26	26	NUM
ejge-9940	3	19	,	,	PUNCT
ejge-9940	3	20	2023	2023	NUM
ejge-9940	3	21	accepted	accept	VERB
ejge-9940	3	22	:	:	PUNCT
ejge-9940	3	23	apr	apr	NOUN
ejge-9940	3	24	30	30	NUM
ejge-9940	3	25	,	,	PUNCT
ejge-9940	3	26	2024	2024	NUM
ejge-9940	3	27	published	publish	VERB
ejge-9940	3	28	:	:	PUNCT
ejge-9940	3	29	dec	dec	PROPN
ejge-9940	3	30	3	3	NUM
ejge-9940	3	31	,	,	PUNCT
ejge-9940	4	1	2024	2024	NUM
ejge-9940	4	2	article	article	NOUN
ejge-9940	4	3	exploring	explore	VERB
ejge-9940	4	4	determinants	determinant	NOUN
ejge-9940	4	5	of	of	ADP
ejge-9940	4	6	vat	vat	NOUN
ejge-9940	4	7	gaps	gap	NOUN
ejge-9940	4	8	using	use	VERB
ejge-9940	4	9	structural	structural	ADJ
ejge-9940	4	10	equation	equation	NOUN
ejge-9940	4	11	models	model	NOUN
ejge-9940	4	12	:	:	PUNCT
ejge-9940	4	13	a	a	DET
ejge-9940	4	14	mimic	mimic	ADJ
ejge-9940	4	15	approach	approach	NOUN
ejge-9940	4	16	iva	iva	PROPN
ejge-9940	4	17	hasíková	hasíková	PROPN
ejge-9940	4	18	1	1	NUM
ejge-9940	4	19	,	,	PUNCT
ejge-9940	4	20	*	*	PROPN
ejge-9940	4	21	1	1	NUM
ejge-9940	4	22	mendel	mendel	PROPN
ejge-9940	4	23	university	university	NOUN
ejge-9940	4	24	,	,	PUNCT
ejge-9940	4	25	czechia	czechia	NOUN
ejge-9940	4	26	*	*	SYM
ejge-9940	4	27	correspondence	correspondence	NOUN
ejge-9940	4	28	:	:	PUNCT
ejge-9940	4	29	xhasikov@mendelu.cz	xhasikov@mendelu.cz	PUNCT
ejge-9940	5	1	abstract	abstract	ADJ
ejge-9940	5	2	.	.	PUNCT
ejge-9940	6	1	this	this	DET
ejge-9940	6	2	study	study	NOUN
ejge-9940	6	3	explores	explore	VERB
ejge-9940	6	4	the	the	DET
ejge-9940	6	5	estimation	estimation	NOUN
ejge-9940	6	6	of	of	ADP
ejge-9940	6	7	the	the	DET
ejge-9940	6	8	vat	vat	NOUN
ejge-9940	6	9	gap	gap	NOUN
ejge-9940	6	10	using	use	VERB
ejge-9940	6	11	the	the	DET
ejge-9940	6	12	multiple	multiple	ADJ
ejge-9940	6	13	indicators	indicator	NOUN
ejge-9940	6	14	and	and	CCONJ
ejge-9940	6	15	multiple	multiple	ADJ
ejge-9940	6	16	causes	cause	NOUN
ejge-9940	6	17	(	(	PUNCT
ejge-9940	6	18	mimic	mimic	ADJ
ejge-9940	6	19	)	)	PUNCT
ejge-9940	6	20	model	model	NOUN
ejge-9940	6	21	,	,	PUNCT
ejge-9940	6	22	a	a	DET
ejge-9940	6	23	specific	specific	ADJ
ejge-9940	6	24	type	type	NOUN
ejge-9940	6	25	of	of	ADP
ejge-9940	6	26	structural	structural	ADJ
ejge-9940	6	27	equation	equation	NOUN
ejge-9940	6	28	model	model	NOUN
ejge-9940	6	29	.	.	PUNCT
ejge-9940	7	1	the	the	DET
ejge-9940	7	2	vat	vat	NOUN
ejge-9940	7	3	gap	gap	NOUN
ejge-9940	7	4	,	,	PUNCT
ejge-9940	7	5	a	a	DET
ejge-9940	7	6	significant	significant	ADJ
ejge-9940	7	7	indicator	indicator	NOUN
ejge-9940	7	8	of	of	ADP
ejge-9940	7	9	tax	tax	NOUN
ejge-9940	7	10	revenue	revenue	NOUN
ejge-9940	7	11	loss	loss	NOUN
ejge-9940	7	12	and	and	CCONJ
ejge-9940	7	13	inefficiency	inefficiency	NOUN
ejge-9940	7	14	in	in	ADP
ejge-9940	7	15	vat	vat	NOUN
ejge-9940	7	16	collection	collection	NOUN
ejge-9940	7	17	,	,	PUNCT
ejge-9940	7	18	is	be	AUX
ejge-9940	7	19	treated	treat	VERB
ejge-9940	7	20	as	as	ADP
ejge-9940	7	21	a	a	DET
ejge-9940	7	22	latent	latent	NOUN
ejge-9940	7	23	variable	variable	NOUN
ejge-9940	7	24	driven	drive	VERB
ejge-9940	7	25	by	by	ADP
ejge-9940	7	26	various	various	ADJ
ejge-9940	7	27	causes	cause	NOUN
ejge-9940	7	28	and	and	CCONJ
ejge-9940	7	29	reflected	reflect	VERB
ejge-9940	7	30	through	through	ADP
ejge-9940	7	31	specific	specific	ADJ
ejge-9940	7	32	indicators	indicator	NOUN
ejge-9940	7	33	.	.	PUNCT
ejge-9940	8	1	drawing	draw	VERB
ejge-9940	8	2	on	on	ADP
ejge-9940	8	3	data	datum	NOUN
ejge-9940	8	4	from	from	ADP
ejge-9940	8	5	european	european	ADJ
ejge-9940	8	6	countries	country	NOUN
ejge-9940	8	7	,	,	PUNCT
ejge-9940	8	8	the	the	DET
ejge-9940	8	9	model	model	NOUN
ejge-9940	8	10	incorporates	incorporate	VERB
ejge-9940	8	11	variables	variable	NOUN
ejge-9940	8	12	such	such	ADJ
ejge-9940	8	13	as	as	ADP
ejge-9940	8	14	economic	economic	ADJ
ejge-9940	8	15	openness	openness	NOUN
ejge-9940	8	16	,	,	PUNCT
ejge-9940	8	17	government	government	NOUN
ejge-9940	8	18	spending	spending	NOUN
ejge-9940	8	19	,	,	PUNCT
ejge-9940	8	20	corruption	corruption	NOUN
ejge-9940	8	21	perceptions	perception	NOUN
ejge-9940	8	22	,	,	PUNCT
ejge-9940	8	23	and	and	CCONJ
ejge-9940	8	24	the	the	DET
ejge-9940	8	25	e	e	NOUN
ejge-9940	8	26	-	-	NOUN
ejge-9940	8	27	government	government	ADJ
ejge-9940	8	28	development	development	NOUN
ejge-9940	8	29	index	index	NOUN
ejge-9940	8	30	,	,	PUNCT
ejge-9940	8	31	each	each	PRON
ejge-9940	8	32	serving	serve	VERB
ejge-9940	8	33	as	as	ADP
ejge-9940	8	34	proxies	proxy	NOUN
ejge-9940	8	35	for	for	ADP
ejge-9940	8	36	underlying	underlie	VERB
ejge-9940	8	37	vat	vat	NOUN
ejge-9940	8	38	collection	collection	NOUN
ejge-9940	8	39	challenges	challenge	NOUN
ejge-9940	8	40	.	.	PUNCT
ejge-9940	9	1	this	this	DET
ejge-9940	9	2	study	study	NOUN
ejge-9940	9	3	presents	present	VERB
ejge-9940	9	4	a	a	DET
ejge-9940	9	5	first	first	ADJ
ejge-9940	9	6	-	-	PUNCT
ejge-9940	9	7	time	time	NOUN
ejge-9940	9	8	application	application	NOUN
ejge-9940	9	9	of	of	ADP
ejge-9940	9	10	the	the	DET
ejge-9940	9	11	mimic	mimic	ADJ
ejge-9940	9	12	model	model	NOUN
ejge-9940	9	13	to	to	ADP
ejge-9940	9	14	the	the	DET
ejge-9940	9	15	czech	czech	PROPN
ejge-9940	9	16	republic	republic	NOUN
ejge-9940	9	17	,	,	PUNCT
ejge-9940	9	18	estimating	estimate	VERB
ejge-9940	9	19	the	the	DET
ejge-9940	9	20	vat	vat	NOUN
ejge-9940	9	21	gap	gap	NOUN
ejge-9940	9	22	of	of	ADP
ejge-9940	9	23	2003	2003	NUM
ejge-9940	9	24	–	–	PUNCT
ejge-9940	9	25	2020	2020	NUM
ejge-9940	9	26	and	and	CCONJ
ejge-9940	9	27	revealing	reveal	VERB
ejge-9940	9	28	fluctuations	fluctuation	NOUN
ejge-9940	9	29	between	between	ADP
ejge-9940	9	30	27	27	NUM
ejge-9940	9	31	%	%	NOUN
ejge-9940	9	32	and	and	CCONJ
ejge-9940	9	33	35	35	NUM
ejge-9940	9	34	%	%	NOUN
ejge-9940	9	35	of	of	ADP
ejge-9940	9	36	total	total	ADJ
ejge-9940	9	37	tax	tax	NOUN
ejge-9940	9	38	liability	liability	NOUN
ejge-9940	9	39	,	,	PUNCT
ejge-9940	9	40	with	with	ADP
ejge-9940	9	41	stabilization	stabilization	NOUN
ejge-9940	9	42	at	at	ADP
ejge-9940	9	43	31	31	NUM
ejge-9940	9	44	%	%	NOUN
ejge-9940	9	45	since	since	SCONJ
ejge-9940	9	46	2016	2016	NUM
ejge-9940	9	47	.	.	PUNCT
ejge-9940	10	1	the	the	DET
ejge-9940	10	2	findings	finding	NOUN
ejge-9940	10	3	underscore	underscore	VERB
ejge-9940	10	4	policy	policy	NOUN
ejge-9940	10	5	areas	area	NOUN
ejge-9940	10	6	for	for	ADP
ejge-9940	10	7	potential	potential	ADJ
ejge-9940	10	8	improvements	improvement	NOUN
ejge-9940	10	9	in	in	ADP
ejge-9940	10	10	vat	vat	NOUN
ejge-9940	10	11	compliance	compliance	NOUN
ejge-9940	10	12	and	and	CCONJ
ejge-9940	10	13	collection	collection	NOUN
ejge-9940	10	14	efficiency	efficiency	NOUN
ejge-9940	10	15	,	,	PUNCT
ejge-9940	10	16	particularly	particularly	ADV
ejge-9940	10	17	through	through	ADP
ejge-9940	10	18	enhanced	enhanced	ADJ
ejge-9940	10	19	digitalization	digitalization	NOUN
ejge-9940	10	20	efforts	effort	NOUN
ejge-9940	10	21	and	and	CCONJ
ejge-9940	10	22	governance	governance	NOUN
ejge-9940	10	23	quality	quality	NOUN
ejge-9940	10	24	in	in	ADP
ejge-9940	10	25	tax	tax	NOUN
ejge-9940	10	26	administration	administration	NOUN
ejge-9940	10	27	by	by	ADP
ejge-9940	10	28	highlighting	highlight	VERB
ejge-9940	10	29	key	key	ADJ
ejge-9940	10	30	factors	factor	NOUN
ejge-9940	10	31	contributing	contribute	VERB
ejge-9940	10	32	to	to	ADP
ejge-9940	10	33	the	the	DET
ejge-9940	10	34	vat	vat	NOUN
ejge-9940	10	35	gap	gap	NOUN
ejge-9940	10	36	.	.	PUNCT
ejge-9940	11	1	keywords	keyword	NOUN
ejge-9940	11	2	:	:	PUNCT
ejge-9940	11	3	vat	vat	NOUN
ejge-9940	11	4	gap	gap	NOUN
ejge-9940	11	5	;	;	PUNCT
ejge-9940	11	6	determinants	determinant	NOUN
ejge-9940	11	7	of	of	ADP
ejge-9940	11	8	vat	vat	NOUN
ejge-9940	11	9	gap	gap	NOUN
ejge-9940	11	10	;	;	PUNCT
ejge-9940	11	11	efficiency	efficiency	NOUN
ejge-9940	11	12	of	of	ADP
ejge-9940	11	13	vat	vat	NOUN
ejge-9940	11	14	collection	collection	NOUN
ejge-9940	11	15	;	;	PUNCT
ejge-9940	11	16	mimic	mimic	ADJ
ejge-9940	11	17	model	model	NOUN
ejge-9940	11	18	;	;	PUNCT
ejge-9940	11	19	structural	structural	ADJ
ejge-9940	11	20	equation	equation	NOUN
ejge-9940	11	21	model	model	PROPN
ejge-9940	11	22	jel	jel	PROPN
ejge-9940	11	23	classification	classification	PROPN
ejge-9940	11	24	:	:	PUNCT
ejge-9940	11	25	c39	c39	NOUN
ejge-9940	11	26	;	;	PUNCT
ejge-9940	11	27	c51	c51	NOUN
ejge-9940	11	28	;	;	PUNCT
ejge-9940	11	29	h26	h26	PROPN
ejge-9940	11	30	1	1	NUM
ejge-9940	11	31	.	.	PUNCT
ejge-9940	11	32	introduction	introduction	NOUN
ejge-9940	11	33	value	value	NOUN
ejge-9940	11	34	-	-	PUNCT
ejge-9940	11	35	added	add	VERB
ejge-9940	11	36	tax	tax	NOUN
ejge-9940	11	37	(	(	PUNCT
ejge-9940	11	38	vat	vat	NOUN
ejge-9940	11	39	)	)	PUNCT
ejge-9940	11	40	is	be	AUX
ejge-9940	11	41	one	one	NUM
ejge-9940	11	42	of	of	ADP
ejge-9940	11	43	the	the	DET
ejge-9940	11	44	most	most	ADV
ejge-9940	11	45	significant	significant	ADJ
ejge-9940	11	46	sources	source	NOUN
ejge-9940	11	47	of	of	ADP
ejge-9940	11	48	tax	tax	NOUN
ejge-9940	11	49	revenue	revenue	NOUN
ejge-9940	11	50	in	in	ADP
ejge-9940	11	51	most	most	ADJ
ejge-9940	11	52	european	european	ADJ
ejge-9940	11	53	countries	country	NOUN
ejge-9940	11	54	.	.	PUNCT
ejge-9940	12	1	according	accord	VERB
ejge-9940	12	2	to	to	ADP
ejge-9940	12	3	eurostat	eurostat	PROPN
ejge-9940	12	4	(	(	PUNCT
ejge-9940	12	5	2024	2024	NUM
ejge-9940	12	6	)	)	PUNCT
ejge-9940	12	7	,	,	PUNCT
ejge-9940	12	8	vat	vat	NOUN
ejge-9940	12	9	revenues	revenue	NOUN
ejge-9940	12	10	represent	represent	VERB
ejge-9940	12	11	around	around	ADV
ejge-9940	12	12	20	20	NUM
ejge-9940	12	13	%	%	NOUN
ejge-9940	12	14	of	of	ADP
ejge-9940	12	15	total	total	ADJ
ejge-9940	12	16	tax	tax	NOUN
ejge-9940	12	17	revenues	revenue	NOUN
ejge-9940	12	18	,	,	PUNCT
ejge-9940	12	19	including	include	VERB
ejge-9940	12	20	social	social	ADJ
ejge-9940	12	21	contributions	contribution	NOUN
ejge-9940	12	22	.	.	PUNCT
ejge-9940	13	1	however	however	ADV
ejge-9940	13	2	,	,	PUNCT
ejge-9940	13	3	vat	vat	NOUN
ejge-9940	13	4	is	be	AUX
ejge-9940	13	5	frequently	frequently	ADV
ejge-9940	13	6	associated	associate	VERB
ejge-9940	13	7	with	with	ADP
ejge-9940	13	8	the	the	DET
ejge-9940	13	9	risk	risk	NOUN
ejge-9940	13	10	of	of	ADP
ejge-9940	13	11	tax	tax	NOUN
ejge-9940	13	12	evasion	evasion	NOUN
ejge-9940	13	13	.	.	PUNCT
ejge-9940	14	1	according	accord	VERB
ejge-9940	14	2	to	to	ADP
ejge-9940	14	3	estimates	estimate	NOUN
ejge-9940	14	4	by	by	ADP
ejge-9940	14	5	the	the	DET
ejge-9940	14	6	european	european	PROPN
ejge-9940	14	7	union	union	PROPN
ejge-9940	14	8	(	(	PUNCT
ejge-9940	14	9	eu	eu	PROPN
ejge-9940	14	10	)	)	PUNCT
ejge-9940	14	11	in	in	ADP
ejge-9940	14	12	2020	2020	NUM
ejge-9940	14	13	,	,	PUNCT
ejge-9940	14	14	the	the	DET
ejge-9940	14	15	total	total	ADJ
ejge-9940	14	16	vat	vat	NOUN
ejge-9940	14	17	evasion	evasion	NOUN
ejge-9940	14	18	loss	loss	NOUN
ejge-9940	14	19	amounted	amount	VERB
ejge-9940	14	20	to	to	ADP
ejge-9940	14	21	93	93	NUM
ejge-9940	14	22	billion	billion	NUM
ejge-9940	14	23	euros	euro	NOUN
ejge-9940	14	24	,	,	PUNCT
ejge-9940	14	25	equating	equate	VERB
ejge-9940	14	26	to	to	ADP
ejge-9940	14	27	approximately	approximately	ADV
ejge-9940	14	28	3,000	3,000	NUM
ejge-9940	14	29	euros	euro	NOUN
ejge-9940	14	30	lost	lose	VERB
ejge-9940	14	31	every	every	DET
ejge-9940	14	32	second	second	ADJ
ejge-9940	14	33	throughout	throughout	ADP
ejge-9940	14	34	the	the	DET
ejge-9940	14	35	year	year	NOUN
ejge-9940	14	36	(	(	PUNCT
ejge-9940	14	37	baert	baert	ADJ
ejge-9940	14	38	,	,	PUNCT
ejge-9940	14	39	2023	2023	NUM
ejge-9940	14	40	)	)	PUNCT
ejge-9940	14	41	.	.	PUNCT
ejge-9940	15	1	tax	tax	NOUN
ejge-9940	15	2	evasion	evasion	NOUN
ejge-9940	15	3	poses	pose	VERB
ejge-9940	15	4	significant	significant	ADJ
ejge-9940	15	5	threats	threat	NOUN
ejge-9940	15	6	to	to	ADP
ejge-9940	15	7	the	the	DET
ejge-9940	15	8	economic	economic	ADJ
ejge-9940	15	9	environment	environment	NOUN
ejge-9940	15	10	,	,	PUNCT
ejge-9940	15	11	tax	tax	NOUN
ejge-9940	15	12	system	system	NOUN
ejge-9940	15	13	,	,	PUNCT
ejge-9940	15	14	and	and	CCONJ
ejge-9940	15	15	society	society	NOUN
ejge-9940	15	16	.	.	PUNCT
ejge-9940	16	1	novysedlák	novysedlák	PROPN
ejge-9940	16	2	and	and	CCONJ
ejge-9940	16	3	palkovičová	palkovičová	ADV
ejge-9940	16	4	(	(	PUNCT
ejge-9940	16	5	2012	2012	NUM
ejge-9940	16	6	)	)	PUNCT
ejge-9940	16	7	argue	argue	VERB
ejge-9940	16	8	that	that	SCONJ
ejge-9940	16	9	tax	tax	NOUN
ejge-9940	16	10	evasion	evasion	NOUN
ejge-9940	16	11	and	and	CCONJ
ejge-9940	16	12	avoidance	avoidance	NOUN
ejge-9940	16	13	undermine	undermine	VERB
ejge-9940	16	14	the	the	DET
ejge-9940	16	15	economic	economic	ADJ
ejge-9940	16	16	environment	environment	NOUN
ejge-9940	16	17	,	,	PUNCT
ejge-9940	16	18	as	as	SCONJ
ejge-9940	16	19	certain	certain	ADJ
ejge-9940	16	20	entities	entity	NOUN
ejge-9940	16	21	gain	gain	VERB
ejge-9940	16	22	advantages	advantage	NOUN
ejge-9940	16	23	that	that	PRON
ejge-9940	16	24	may	may	AUX
ejge-9940	16	25	encourage	encourage	VERB
ejge-9940	16	26	others	other	NOUN
ejge-9940	16	27	to	to	PART
ejge-9940	16	28	adopt	adopt	VERB
ejge-9940	16	29	similar	similar	ADJ
ejge-9940	16	30	practices	practice	NOUN
ejge-9940	16	31	in	in	ADP
ejge-9940	16	32	the	the	DET
ejge-9940	16	33	long	long	ADJ
ejge-9940	16	34	term	term	NOUN
ejge-9940	16	35	,	,	PUNCT
ejge-9940	16	36	even	even	ADV
ejge-9940	16	37	if	if	SCONJ
ejge-9940	16	38	tax	tax	NOUN
ejge-9940	16	39	evasion	evasion	NOUN
ejge-9940	16	40	was	be	AUX
ejge-9940	16	41	not	not	PART
ejge-9940	16	42	their	their	PRON
ejge-9940	16	43	initial	initial	ADJ
ejge-9940	16	44	intent	intent	NOUN
ejge-9940	16	45	.	.	PUNCT
ejge-9940	17	1	furthermore	furthermore	ADV
ejge-9940	17	2	,	,	PUNCT
ejge-9940	17	3	tax	tax	NOUN
ejge-9940	17	4	evasion	evasion	NOUN
ejge-9940	17	5	is	be	AUX
ejge-9940	17	6	a	a	DET
ejge-9940	17	7	significant	significant	ADJ
ejge-9940	17	8	source	source	NOUN
ejge-9940	17	9	of	of	ADP
ejge-9940	17	10	inequality	inequality	NOUN
ejge-9940	17	11	,	,	PUNCT
ejge-9940	17	12	regardless	regardless	ADV
ejge-9940	17	13	of	of	ADP
ejge-9940	17	14	a	a	DET
ejge-9940	17	15	country	country	NOUN
ejge-9940	17	16	’s	’s	PART
ejge-9940	17	17	redistribution	redistribution	NOUN
ejge-9940	17	18	objectives	objective	NOUN
ejge-9940	17	19	(	(	PUNCT
ejge-9940	17	20	argentiero	argentiero	NOUN
ejge-9940	17	21	et	et	PROPN
ejge-9940	17	22	al	al	PROPN
ejge-9940	17	23	.	.	PROPN
ejge-9940	17	24	,	,	PUNCT
ejge-9940	17	25	2021	2021	NUM
ejge-9940	17	26	)	)	PUNCT
ejge-9940	17	27	.	.	PUNCT
ejge-9940	18	1	https://creativecommons.org/licenses/by-nc/4.0/	https://creativecommons.org/licenses/by-nc/4.0/	PROPN
ejge-9940	18	2	190	190	NUM
ejge-9940	18	3	iva	iva	PROPN
ejge-9940	18	4	hasíková	hasíková	SCONJ
ejge-9940	18	5	the	the	DET
ejge-9940	18	6	tax	tax	NOUN
ejge-9940	18	7	gap	gap	NOUN
ejge-9940	18	8	provides	provide	VERB
ejge-9940	18	9	valuable	valuable	ADJ
ejge-9940	18	10	insight	insight	NOUN
ejge-9940	18	11	into	into	ADP
ejge-9940	18	12	tax	tax	NOUN
ejge-9940	18	13	evasion	evasion	NOUN
ejge-9940	18	14	and	and	CCONJ
ejge-9940	18	15	the	the	DET
ejge-9940	18	16	efficiency	efficiency	NOUN
ejge-9940	18	17	of	of	ADP
ejge-9940	18	18	tax	tax	NOUN
ejge-9940	18	19	collection	collection	NOUN
ejge-9940	18	20	.	.	PUNCT
ejge-9940	19	1	in	in	ADP
ejge-9940	19	2	the	the	DET
ejge-9940	19	3	context	context	NOUN
ejge-9940	19	4	of	of	ADP
ejge-9940	19	5	vat	vat	NOUN
ejge-9940	19	6	,	,	PUNCT
ejge-9940	19	7	the	the	DET
ejge-9940	19	8	vat	vat	NOUN
ejge-9940	19	9	gap	gap	NOUN
ejge-9940	19	10	has	have	AUX
ejge-9940	19	11	emerged	emerge	VERB
ejge-9940	19	12	as	as	ADP
ejge-9940	19	13	an	an	DET
ejge-9940	19	14	indicator	indicator	NOUN
ejge-9940	19	15	of	of	ADP
ejge-9940	19	16	vat	vat	NOUN
ejge-9940	19	17	fraud	fraud	NOUN
ejge-9940	19	18	(	(	PUNCT
ejge-9940	19	19	moravec	moravec	PROPN
ejge-9940	19	20	et	et	PROPN
ejge-9940	19	21	al	al	PROPN
ejge-9940	19	22	.	.	PROPN
ejge-9940	19	23	,	,	PUNCT
ejge-9940	19	24	2021	2021	NUM
ejge-9940	19	25	)	)	PUNCT
ejge-9940	19	26	.	.	PUNCT
ejge-9940	20	1	the	the	DET
ejge-9940	20	2	vat	vat	NOUN
ejge-9940	20	3	gap	gap	NOUN
ejge-9940	20	4	is	be	AUX
ejge-9940	20	5	defined	define	VERB
ejge-9940	20	6	as	as	ADP
ejge-9940	20	7	the	the	DET
ejge-9940	20	8	difference	difference	NOUN
ejge-9940	20	9	between	between	ADP
ejge-9940	20	10	the	the	DET
ejge-9940	20	11	amount	amount	NOUN
ejge-9940	20	12	of	of	ADP
ejge-9940	20	13	vat	vat	NOUN
ejge-9940	20	14	that	that	PRON
ejge-9940	20	15	should	should	AUX
ejge-9940	20	16	be	be	AUX
ejge-9940	20	17	collected	collect	VERB
ejge-9940	20	18	under	under	ADP
ejge-9940	20	19	the	the	DET
ejge-9940	20	20	legislation	legislation	NOUN
ejge-9940	20	21	and	and	CCONJ
ejge-9940	20	22	the	the	DET
ejge-9940	20	23	vat	vat	NOUN
ejge-9940	20	24	that	that	PRON
ejge-9940	20	25	is	be	AUX
ejge-9940	20	26	actually	actually	ADV
ejge-9940	20	27	collected	collect	VERB
ejge-9940	20	28	(	(	PUNCT
ejge-9940	20	29	carfora	carfora	NOUN
ejge-9940	20	30	et	et	PROPN
ejge-9940	20	31	al	al	PROPN
ejge-9940	20	32	.	.	PROPN
ejge-9940	20	33	,	,	PUNCT
ejge-9940	20	34	2020	2020	NUM
ejge-9940	20	35	)	)	PUNCT
ejge-9940	20	36	.	.	PUNCT
ejge-9940	21	1	it	it	PRON
ejge-9940	21	2	encompasses	encompass	VERB
ejge-9940	21	3	revenues	revenue	NOUN
ejge-9940	21	4	lost	lose	VERB
ejge-9940	21	5	due	due	ADJ
ejge-9940	21	6	to	to	ADP
ejge-9940	21	7	tax	tax	NOUN
ejge-9940	21	8	fraud	fraud	NOUN
ejge-9940	21	9	,	,	PUNCT
ejge-9940	21	10	bankruptcies	bankruptcy	NOUN
ejge-9940	21	11	,	,	PUNCT
ejge-9940	21	12	taxpayer	taxpayer	NOUN
ejge-9940	21	13	insolvency	insolvency	NOUN
ejge-9940	21	14	,	,	PUNCT
ejge-9940	21	15	or	or	CCONJ
ejge-9940	21	16	tax	tax	NOUN
ejge-9940	21	17	liability	liability	NOUN
ejge-9940	21	18	miscalculations	miscalculation	NOUN
ejge-9940	21	19	(	(	PUNCT
ejge-9940	21	20	gajewski	gajewski	NOUN
ejge-9940	21	21	&	&	CCONJ
ejge-9940	21	22	jonski	jonski	PROPN
ejge-9940	21	23	,	,	PUNCT
ejge-9940	21	24	2022	2022	NUM
ejge-9940	21	25	)	)	PUNCT
ejge-9940	21	26	.	.	PUNCT
ejge-9940	22	1	quantifying	quantify	VERB
ejge-9940	22	2	the	the	DET
ejge-9940	22	3	vat	vat	NOUN
ejge-9940	22	4	gap	gap	NOUN
ejge-9940	22	5	involves	involve	VERB
ejge-9940	22	6	econometric	econometric	ADJ
ejge-9940	22	7	methods	method	NOUN
ejge-9940	22	8	that	that	PRON
ejge-9940	22	9	allow	allow	VERB
ejge-9940	22	10	for	for	ADP
ejge-9940	22	11	the	the	DET
ejge-9940	22	12	consideration	consideration	NOUN
ejge-9940	22	13	of	of	ADP
ejge-9940	22	14	various	various	ADJ
ejge-9940	22	15	factors	factor	NOUN
ejge-9940	22	16	,	,	PUNCT
ejge-9940	22	17	such	such	ADJ
ejge-9940	22	18	as	as	ADP
ejge-9940	22	19	the	the	DET
ejge-9940	22	20	quality	quality	NOUN
ejge-9940	22	21	of	of	ADP
ejge-9940	22	22	public	public	ADJ
ejge-9940	22	23	sector	sector	NOUN
ejge-9940	22	24	institutions	institution	NOUN
ejge-9940	22	25	or	or	CCONJ
ejge-9940	22	26	the	the	DET
ejge-9940	22	27	level	level	NOUN
ejge-9940	22	28	of	of	ADP
ejge-9940	22	29	digitalisation	digitalisation	NOUN
ejge-9940	22	30	of	of	ADP
ejge-9940	22	31	public	public	ADJ
ejge-9940	22	32	administration	administration	NOUN
ejge-9940	22	33	.	.	PUNCT
ejge-9940	23	1	one	one	NUM
ejge-9940	23	2	such	such	ADJ
ejge-9940	23	3	econometric	econometric	ADJ
ejge-9940	23	4	method	method	NOUN
ejge-9940	23	5	is	be	AUX
ejge-9940	23	6	the	the	DET
ejge-9940	23	7	multiple	multiple	ADJ
ejge-9940	23	8	indicators	indicator	NOUN
ejge-9940	23	9	and	and	CCONJ
ejge-9940	23	10	multiple	multiple	ADJ
ejge-9940	23	11	causes	cause	NOUN
ejge-9940	23	12	model	model	NOUN
ejge-9940	23	13	(	(	PUNCT
ejge-9940	23	14	mimic	mimic	ADJ
ejge-9940	23	15	)	)	PUNCT
ejge-9940	23	16	.	.	PUNCT
ejge-9940	24	1	the	the	DET
ejge-9940	24	2	mimic	mimic	ADJ
ejge-9940	24	3	model	model	NOUN
ejge-9940	24	4	,	,	PUNCT
ejge-9940	24	5	a	a	DET
ejge-9940	24	6	variant	variant	NOUN
ejge-9940	24	7	of	of	ADP
ejge-9940	24	8	structural	structural	ADJ
ejge-9940	24	9	equation	equation	NOUN
ejge-9940	24	10	models	model	NOUN
ejge-9940	24	11	,	,	PUNCT
ejge-9940	24	12	treats	treat	VERB
ejge-9940	24	13	the	the	DET
ejge-9940	24	14	vat	vat	NOUN
ejge-9940	24	15	gap	gap	NOUN
ejge-9940	24	16	as	as	ADP
ejge-9940	24	17	a	a	DET
ejge-9940	24	18	latent	latent	NOUN
ejge-9940	24	19	unmeasurable	unmeasurable	ADJ
ejge-9940	24	20	variable	variable	NOUN
ejge-9940	24	21	that	that	PRON
ejge-9940	24	22	manifests	manifest	VERB
ejge-9940	24	23	through	through	ADP
ejge-9940	24	24	multiple	multiple	ADJ
ejge-9940	24	25	indicators	indicator	NOUN
ejge-9940	24	26	and	and	CCONJ
ejge-9940	24	27	is	be	AUX
ejge-9940	24	28	the	the	DET
ejge-9940	24	29	result	result	NOUN
ejge-9940	24	30	of	of	ADP
ejge-9940	24	31	numerous	numerous	ADJ
ejge-9940	24	32	causes	cause	NOUN
ejge-9940	24	33	(	(	PUNCT
ejge-9940	24	34	frey	frey	PROPN
ejge-9940	24	35	&	&	CCONJ
ejge-9940	24	36	weck	weck	PROPN
ejge-9940	24	37	-	-	PUNCT
ejge-9940	24	38	hannemann	hannemann	PROPN
ejge-9940	24	39	,	,	PUNCT
ejge-9940	24	40	1984	1984	NUM
ejge-9940	24	41	;	;	PUNCT
ejge-9940	24	42	schneider	schneider	PROPN
ejge-9940	24	43	et	et	PROPN
ejge-9940	24	44	al	al	PROPN
ejge-9940	24	45	.	.	PROPN
ejge-9940	24	46	,	,	PUNCT
ejge-9940	24	47	2010	2010	NUM
ejge-9940	24	48	)	)	PUNCT
ejge-9940	24	49	.	.	PUNCT
ejge-9940	25	1	this	this	DET
ejge-9940	25	2	paper	paper	NOUN
ejge-9940	25	3	,	,	PUNCT
ejge-9940	25	4	while	while	SCONJ
ejge-9940	25	5	developing	develop	VERB
ejge-9940	25	6	the	the	DET
ejge-9940	25	7	mimic	mimic	ADJ
ejge-9940	25	8	model	model	NOUN
ejge-9940	25	9	,	,	PUNCT
ejge-9940	25	10	considers	consider	VERB
ejge-9940	25	11	variables	variable	NOUN
ejge-9940	25	12	such	such	ADJ
ejge-9940	25	13	as	as	ADP
ejge-9940	25	14	the	the	DET
ejge-9940	25	15	unemployment	unemployment	NOUN
ejge-9940	25	16	rate	rate	NOUN
ejge-9940	25	17	,	,	PUNCT
ejge-9940	25	18	the	the	DET
ejge-9940	25	19	openness	openness	NOUN
ejge-9940	25	20	of	of	ADP
ejge-9940	25	21	the	the	DET
ejge-9940	25	22	economy	economy	NOUN
ejge-9940	25	23	,	,	PUNCT
ejge-9940	25	24	the	the	DET
ejge-9940	25	25	index	index	NOUN
ejge-9940	25	26	of	of	ADP
ejge-9940	25	27	economic	economic	ADJ
ejge-9940	25	28	freedom	freedom	NOUN
ejge-9940	25	29	,	,	PUNCT
ejge-9940	25	30	the	the	DET
ejge-9940	25	31	corruption	corruption	NOUN
ejge-9940	25	32	perception	perception	NOUN
ejge-9940	25	33	index	index	NOUN
ejge-9940	25	34	(	(	PUNCT
ejge-9940	25	35	cpi	cpi	PROPN
ejge-9940	25	36	)	)	PUNCT
ejge-9940	25	37	,	,	PUNCT
ejge-9940	25	38	general	general	ADJ
ejge-9940	25	39	government	government	NOUN
ejge-9940	25	40	expenditure	expenditure	NOUN
ejge-9940	25	41	,	,	PUNCT
ejge-9940	25	42	final	final	ADJ
ejge-9940	25	43	consumption	consumption	NOUN
ejge-9940	25	44	expenditure	expenditure	NOUN
ejge-9940	25	45	,	,	PUNCT
ejge-9940	25	46	and	and	CCONJ
ejge-9940	25	47	the	the	DET
ejge-9940	25	48	egovernment	egovernment	NOUN
ejge-9940	25	49	development	development	NOUN
ejge-9940	25	50	index	index	NOUN
ejge-9940	25	51	(	(	PUNCT
ejge-9940	25	52	egdi	egdi	PROPN
ejge-9940	25	53	)	)	PUNCT
ejge-9940	25	54	as	as	ADP
ejge-9940	25	55	causes	cause	NOUN
ejge-9940	25	56	of	of	ADP
ejge-9940	25	57	the	the	DET
ejge-9940	25	58	vat	vat	NOUN
ejge-9940	25	59	gap	gap	NOUN
ejge-9940	25	60	.	.	PUNCT
ejge-9940	26	1	the	the	DET
ejge-9940	26	2	vat	vat	NOUN
ejge-9940	26	3	gap	gap	NOUN
ejge-9940	26	4	is	be	AUX
ejge-9940	26	5	evidenced	evidence	VERB
ejge-9940	26	6	by	by	ADP
ejge-9940	26	7	the	the	DET
ejge-9940	26	8	growth	growth	NOUN
ejge-9940	26	9	of	of	ADP
ejge-9940	26	10	gross	gross	ADJ
ejge-9940	26	11	domestic	domestic	ADJ
ejge-9940	26	12	product	product	NOUN
ejge-9940	26	13	(	(	PUNCT
ejge-9940	26	14	gdp	gdp	NOUN
ejge-9940	26	15	)	)	PUNCT
ejge-9940	26	16	per	per	ADP
ejge-9940	26	17	capita	capita	NOUN
ejge-9940	26	18	and	and	CCONJ
ejge-9940	26	19	vat	vat	NOUN
ejge-9940	26	20	revenue	revenue	NOUN
ejge-9940	26	21	relative	relative	ADJ
ejge-9940	26	22	to	to	ADP
ejge-9940	26	23	gdp	gdp	NOUN
ejge-9940	26	24	.	.	PUNCT
ejge-9940	27	1	the	the	DET
ejge-9940	27	2	contribution	contribution	NOUN
ejge-9940	27	3	of	of	ADP
ejge-9940	27	4	this	this	DET
ejge-9940	27	5	paper	paper	NOUN
ejge-9940	27	6	is	be	AUX
ejge-9940	27	7	to	to	PART
ejge-9940	27	8	construct	construct	VERB
ejge-9940	27	9	a	a	DET
ejge-9940	27	10	mimic	mimic	ADJ
ejge-9940	27	11	model	model	NOUN
ejge-9940	27	12	with	with	ADP
ejge-9940	27	13	data	datum	NOUN
ejge-9940	27	14	from	from	ADP
ejge-9940	27	15	selected	select	VERB
ejge-9940	27	16	european	european	ADJ
ejge-9940	27	17	countries	country	NOUN
ejge-9940	27	18	;	;	PUNCT
ejge-9940	27	19	this	this	DET
ejge-9940	27	20	model	model	NOUN
ejge-9940	27	21	will	will	AUX
ejge-9940	27	22	be	be	AUX
ejge-9940	27	23	applied	apply	VERB
ejge-9940	27	24	to	to	ADP
ejge-9940	27	25	these	these	DET
ejge-9940	27	26	countries	country	NOUN
ejge-9940	27	27	.	.	PUNCT
ejge-9940	28	1	specifically	specifically	ADV
ejge-9940	28	2	,	,	PUNCT
ejge-9940	28	3	the	the	DET
ejge-9940	28	4	mimic	mimic	ADJ
ejge-9940	28	5	model	model	NOUN
ejge-9940	28	6	will	will	AUX
ejge-9940	28	7	be	be	AUX
ejge-9940	28	8	used	use	VERB
ejge-9940	28	9	to	to	PART
ejge-9940	28	10	estimate	estimate	VERB
ejge-9940	28	11	the	the	DET
ejge-9940	28	12	vat	vat	NOUN
ejge-9940	28	13	gap	gap	NOUN
ejge-9940	28	14	in	in	ADP
ejge-9940	28	15	the	the	DET
ejge-9940	28	16	czech	czech	PROPN
ejge-9940	28	17	republic	republic	NOUN
ejge-9940	28	18	.	.	PUNCT
ejge-9940	29	1	this	this	DET
ejge-9940	29	2	method	method	NOUN
ejge-9940	29	3	has	have	AUX
ejge-9940	29	4	not	not	PART
ejge-9940	29	5	yet	yet	ADV
ejge-9940	29	6	been	be	AUX
ejge-9940	29	7	used	use	VERB
ejge-9940	29	8	in	in	ADP
ejge-9940	29	9	the	the	DET
ejge-9940	29	10	czech	czech	PROPN
ejge-9940	29	11	republic	republic	NOUN
ejge-9940	29	12	,	,	PUNCT
ejge-9940	29	13	providing	provide	VERB
ejge-9940	29	14	a	a	DET
ejge-9940	29	15	new	new	ADJ
ejge-9940	29	16	perspective	perspective	NOUN
ejge-9940	29	17	on	on	ADP
ejge-9940	29	18	the	the	DET
ejge-9940	29	19	vat	vat	NOUN
ejge-9940	29	20	gap	gap	NOUN
ejge-9940	29	21	,	,	PUNCT
ejge-9940	29	22	not	not	PART
ejge-9940	29	23	only	only	ADV
ejge-9940	29	24	its	its	PRON
ejge-9940	29	25	extent	extent	NOUN
ejge-9940	29	26	but	but	CCONJ
ejge-9940	29	27	also	also	ADV
ejge-9940	29	28	its	its	PRON
ejge-9940	29	29	potential	potential	ADJ
ejge-9940	29	30	sources	source	NOUN
ejge-9940	29	31	.	.	PUNCT
ejge-9940	30	1	the	the	DET
ejge-9940	30	2	czech	czech	PROPN
ejge-9940	30	3	republic	republic	NOUN
ejge-9940	30	4	,	,	PUNCT
ejge-9940	30	5	like	like	ADP
ejge-9940	30	6	other	other	ADJ
ejge-9940	30	7	european	european	ADJ
ejge-9940	30	8	countries	country	NOUN
ejge-9940	30	9	,	,	PUNCT
ejge-9940	30	10	is	be	AUX
ejge-9940	30	11	not	not	PART
ejge-9940	30	12	exempt	exempt	ADJ
ejge-9940	30	13	from	from	ADP
ejge-9940	30	14	the	the	DET
ejge-9940	30	15	challenges	challenge	NOUN
ejge-9940	30	16	of	of	ADP
ejge-9940	30	17	tax	tax	NOUN
ejge-9940	30	18	evasion	evasion	NOUN
ejge-9940	30	19	or	or	CCONJ
ejge-9940	30	20	the	the	DET
ejge-9940	30	21	need	need	NOUN
ejge-9940	30	22	for	for	ADP
ejge-9940	30	23	its	its	PRON
ejge-9940	30	24	elimination	elimination	NOUN
ejge-9940	30	25	.	.	PUNCT
ejge-9940	31	1	the	the	DET
ejge-9940	31	2	issue	issue	NOUN
ejge-9940	31	3	lies	lie	VERB
ejge-9940	31	4	not	not	PART
ejge-9940	31	5	only	only	ADV
ejge-9940	31	6	in	in	ADP
ejge-9940	31	7	the	the	DET
ejge-9940	31	8	previously	previously	ADV
ejge-9940	31	9	described	describe	VERB
ejge-9940	31	10	disruptive	disruptive	ADJ
ejge-9940	31	11	effects	effect	NOUN
ejge-9940	31	12	of	of	ADP
ejge-9940	31	13	tax	tax	NOUN
ejge-9940	31	14	evasion	evasion	NOUN
ejge-9940	31	15	but	but	CCONJ
ejge-9940	31	16	also	also	ADV
ejge-9940	31	17	in	in	ADP
ejge-9940	31	18	the	the	DET
ejge-9940	31	19	loss	loss	NOUN
ejge-9940	31	20	of	of	ADP
ejge-9940	31	21	public	public	ADJ
ejge-9940	31	22	funds	fund	NOUN
ejge-9940	31	23	,	,	PUNCT
ejge-9940	31	24	which	which	PRON
ejge-9940	31	25	are	be	AUX
ejge-9940	31	26	critically	critically	ADV
ejge-9940	31	27	needed	need	VERB
ejge-9940	31	28	given	give	VERB
ejge-9940	31	29	the	the	DET
ejge-9940	31	30	debt	debt	NOUN
ejge-9940	31	31	burden	burden	NOUN
ejge-9940	31	32	of	of	ADP
ejge-9940	31	33	czech	czech	ADJ
ejge-9940	31	34	public	public	ADJ
ejge-9940	31	35	finances	finance	NOUN
ejge-9940	31	36	.	.	PUNCT
ejge-9940	32	1	in	in	ADP
ejge-9940	32	2	an	an	DET
ejge-9940	32	3	international	international	ADJ
ejge-9940	32	4	comparison	comparison	NOUN
ejge-9940	32	5	,	,	PUNCT
ejge-9940	32	6	the	the	DET
ejge-9940	32	7	czech	czech	PROPN
ejge-9940	32	8	republic	republic	NOUN
ejge-9940	32	9	’s	’s	PART
ejge-9940	32	10	debt	debt	NOUN
ejge-9940	32	11	remains	remain	VERB
ejge-9940	32	12	relatively	relatively	ADV
ejge-9940	32	13	low	low	ADJ
ejge-9940	32	14	.	.	PUNCT
ejge-9940	33	1	however	however	ADV
ejge-9940	33	2	,	,	PUNCT
ejge-9940	33	3	its	its	PRON
ejge-9940	33	4	debt	debt	NOUN
ejge-9940	33	5	dynamics	dynamic	NOUN
ejge-9940	33	6	have	have	AUX
ejge-9940	33	7	been	be	AUX
ejge-9940	33	8	above	above	ADP
ejge-9940	33	9	average	average	ADJ
ejge-9940	33	10	among	among	ADP
ejge-9940	33	11	eu	eu	PROPN
ejge-9940	33	12	countries	country	NOUN
ejge-9940	33	13	in	in	ADP
ejge-9940	33	14	recent	recent	ADJ
ejge-9940	33	15	years	year	NOUN
ejge-9940	33	16	(	(	PUNCT
ejge-9940	33	17	the	the	DET
ejge-9940	33	18	czech	czech	ADJ
ejge-9940	33	19	fiscal	fiscal	ADJ
ejge-9940	33	20	council	council	NOUN
ejge-9940	33	21	,	,	PUNCT
ejge-9940	33	22	2022	2022	NUM
ejge-9940	33	23	)	)	PUNCT
ejge-9940	33	24	.	.	PUNCT
ejge-9940	34	1	2	2	X
ejge-9940	34	2	.	.	X
ejge-9940	34	3	literature	literature	NOUN
ejge-9940	34	4	review	review	VERB
ejge-9940	34	5	the	the	DET
ejge-9940	34	6	vat	vat	NOUN
ejge-9940	34	7	gap	gap	NOUN
ejge-9940	34	8	can	can	AUX
ejge-9940	34	9	be	be	AUX
ejge-9940	34	10	quantified	quantify	VERB
ejge-9940	34	11	in	in	ADP
ejge-9940	34	12	monetary	monetary	ADJ
ejge-9940	34	13	units	unit	NOUN
ejge-9940	34	14	and	and	CCONJ
ejge-9940	34	15	as	as	ADP
ejge-9940	34	16	a	a	DET
ejge-9940	34	17	proportion	proportion	NOUN
ejge-9940	34	18	of	of	ADP
ejge-9940	34	19	the	the	DET
ejge-9940	34	20	tax	tax	NOUN
ejge-9940	34	21	collected	collect	VERB
ejge-9940	34	22	relative	relative	ADV
ejge-9940	34	23	to	to	ADP
ejge-9940	34	24	the	the	DET
ejge-9940	34	25	total	total	ADJ
ejge-9940	34	26	theoretical	theoretical	ADJ
ejge-9940	34	27	vat	vat	NOUN
ejge-9940	34	28	liability	liability	NOUN
ejge-9940	34	29	(	(	PUNCT
ejge-9940	34	30	vttl	vttl	PROPN
ejge-9940	34	31	)	)	PUNCT
ejge-9940	34	32	.	.	PUNCT
ejge-9940	35	1	ideally	ideally	ADV
ejge-9940	35	2	,	,	PUNCT
ejge-9940	35	3	when	when	SCONJ
ejge-9940	35	4	tax	tax	NOUN
ejge-9940	35	5	compliance	compliance	NOUN
ejge-9940	35	6	is	be	AUX
ejge-9940	35	7	maximised	maximise	VERB
ejge-9940	35	8	,	,	PUNCT
ejge-9940	35	9	and	and	CCONJ
ejge-9940	35	10	there	there	PRON
ejge-9940	35	11	are	be	VERB
ejge-9940	35	12	no	no	DET
ejge-9940	35	13	tax	tax	NOUN
ejge-9940	35	14	credits	credit	NOUN
ejge-9940	35	15	or	or	CCONJ
ejge-9940	35	16	deductions	deduction	NOUN
ejge-9940	35	17	,	,	PUNCT
ejge-9940	35	18	the	the	DET
ejge-9940	35	19	vat	vat	NOUN
ejge-9940	35	20	revenue	revenue	NOUN
ejge-9940	35	21	as	as	ADP
ejge-9940	35	22	a	a	DET
ejge-9940	35	23	proportion	proportion	NOUN
ejge-9940	35	24	of	of	ADP
ejge-9940	35	25	the	the	DET
ejge-9940	35	26	vttl	vttl	NOUN
ejge-9940	35	27	should	should	AUX
ejge-9940	35	28	be	be	AUX
ejge-9940	35	29	one	one	NUM
ejge-9940	35	30	(	(	PUNCT
ejge-9940	35	31	cnossen	cnossen	VERB
ejge-9940	35	32	,	,	PUNCT
ejge-9940	35	33	2022	2022	NUM
ejge-9940	35	34	)	)	PUNCT
ejge-9940	35	35	.	.	PUNCT
ejge-9940	36	1	to	to	PART
ejge-9940	36	2	estimate	estimate	VERB
ejge-9940	36	3	the	the	DET
ejge-9940	36	4	vat	vat	NOUN
ejge-9940	36	5	gap	gap	NOUN
ejge-9940	36	6	and	and	CCONJ
ejge-9940	36	7	the	the	DET
ejge-9940	36	8	tax	tax	NOUN
ejge-9940	36	9	gap	gap	NOUN
ejge-9940	36	10	in	in	ADP
ejge-9940	36	11	general	general	ADJ
ejge-9940	36	12	,	,	PUNCT
ejge-9940	36	13	the	the	DET
ejge-9940	36	14	literature	literature	NOUN
ejge-9940	36	15	identifies	identify	VERB
ejge-9940	36	16	three	three	NUM
ejge-9940	36	17	main	main	ADJ
ejge-9940	36	18	approaches	approach	NOUN
ejge-9940	36	19	:	:	PUNCT
ejge-9940	36	20	the	the	DET
ejge-9940	36	21	bottom	bottom	ADJ
ejge-9940	36	22	-	-	PUNCT
ejge-9940	36	23	up	up	ADP
ejge-9940	36	24	approach	approach	NOUN
ejge-9940	36	25	,	,	PUNCT
ejge-9940	36	26	the	the	DET
ejge-9940	36	27	top	top	ADJ
ejge-9940	36	28	-	-	PUNCT
ejge-9940	36	29	down	down	ADP
ejge-9940	36	30	approach	approach	NOUN
ejge-9940	36	31	,	,	PUNCT
ejge-9940	36	32	and	and	CCONJ
ejge-9940	36	33	methods	method	NOUN
ejge-9940	36	34	based	base	VERB
ejge-9940	36	35	on	on	ADP
ejge-9940	36	36	econometric	econometric	ADJ
ejge-9940	36	37	modelling	modelling	NOUN
ejge-9940	36	38	(	(	PUNCT
ejge-9940	36	39	alm	alm	NOUN
ejge-9940	36	40	,	,	PUNCT
ejge-9940	36	41	2012	2012	NUM
ejge-9940	36	42	;	;	PUNCT
ejge-9940	36	43	kasnauskienė	kasnauskienė	PROPN
ejge-9940	36	44	&	&	CCONJ
ejge-9940	36	45	krimisieraitė	krimisieraitė	PROPN
ejge-9940	36	46	,	,	PUNCT
ejge-9940	36	47	2015	2015	NUM
ejge-9940	36	48	;	;	PUNCT
ejge-9940	36	49	poniatowski	poniatowski	NOUN
ejge-9940	36	50	et	et	PROPN
ejge-9940	36	51	al	al	PROPN
ejge-9940	36	52	.	.	PROPN
ejge-9940	36	53	,	,	PUNCT
ejge-9940	36	54	2020	2020	NUM
ejge-9940	36	55	)	)	PUNCT
ejge-9940	36	56	.	.	PUNCT
ejge-9940	37	1	the	the	DET
ejge-9940	37	2	bottomup	bottomup	NOUN
ejge-9940	37	3	approach	approach	NOUN
ejge-9940	37	4	relies	rely	VERB
ejge-9940	37	5	on	on	ADP
ejge-9940	37	6	tax	tax	NOUN
ejge-9940	37	7	audits	audits	NOUN
ejge-9940	37	8	and	and	CCONJ
ejge-9940	37	9	direct	direct	ADJ
ejge-9940	37	10	interviews	interview	NOUN
ejge-9940	37	11	with	with	ADP
ejge-9940	37	12	taxpayers	taxpayer	NOUN
ejge-9940	37	13	(	(	PUNCT
ejge-9940	37	14	alm	alm	PROPN
ejge-9940	37	15	,	,	PUNCT
ejge-9940	37	16	2012	2012	NUM
ejge-9940	37	17	)	)	PUNCT
ejge-9940	37	18	.	.	PUNCT
ejge-9940	38	1	according	accord	VERB
ejge-9940	38	2	to	to	ADP
ejge-9940	38	3	novysedlák	novysedlák	ADJ
ejge-9940	38	4	and	and	CCONJ
ejge-9940	38	5	palkovičová	palkovičová	ADV
ejge-9940	38	6	(	(	PUNCT
ejge-9940	38	7	2012	2012	NUM
ejge-9940	38	8	)	)	PUNCT
ejge-9940	38	9	,	,	PUNCT
ejge-9940	38	10	the	the	DET
ejge-9940	38	11	bottom	bottom	ADJ
ejge-9940	38	12	-	-	PUNCT
ejge-9940	38	13	up	up	ADP
ejge-9940	38	14	approach	approach	NOUN
ejge-9940	38	15	includes	include	VERB
ejge-9940	38	16	methods	method	NOUN
ejge-9940	38	17	such	such	ADJ
ejge-9940	38	18	as	as	ADP
ejge-9940	38	19	the	the	DET
ejge-9940	38	20	selection	selection	NOUN
ejge-9940	38	21	of	of	ADP
ejge-9940	38	22	a	a	DET
ejge-9940	38	23	random	random	ADJ
ejge-9940	38	24	sample	sample	NOUN
ejge-9940	38	25	of	of	ADP
ejge-9940	38	26	taxpayers	taxpayer	NOUN
ejge-9940	38	27	and	and	CCONJ
ejge-9940	38	28	targeted	target	VERB
ejge-9940	38	29	controls	control	NOUN
ejge-9940	38	30	based	base	VERB
ejge-9940	38	31	on	on	ADP
ejge-9940	38	32	risk	risk	NOUN
ejge-9940	38	33	analysis	analysis	NOUN
ejge-9940	38	34	.	.	PUNCT
ejge-9940	39	1	gajewski	gajewski	VERB
ejge-9940	39	2	and	and	CCONJ
ejge-9940	39	3	jonski	jonski	NOUN
ejge-9940	39	4	exploring	explore	VERB
ejge-9940	39	5	determinants	determinant	NOUN
ejge-9940	39	6	of	of	ADP
ejge-9940	39	7	vat	vat	NOUN
ejge-9940	39	8	gaps	gap	NOUN
ejge-9940	39	9	using	use	VERB
ejge-9940	39	10	structural	structural	ADJ
ejge-9940	39	11	equation	equation	NOUN
ejge-9940	39	12	models	model	NOUN
ejge-9940	39	13	(	(	PUNCT
ejge-9940	39	14	2022	2022	NUM
ejge-9940	39	15	)	)	PUNCT
ejge-9940	39	16	caution	caution	NOUN
ejge-9940	39	17	that	that	SCONJ
ejge-9940	39	18	tax	tax	NOUN
ejge-9940	39	19	authorities	authority	NOUN
ejge-9940	39	20	using	use	VERB
ejge-9940	39	21	the	the	DET
ejge-9940	39	22	latter	latter	ADJ
ejge-9940	39	23	method	method	NOUN
ejge-9940	39	24	target	target	NOUN
ejge-9940	39	25	taxpayers	taxpayer	NOUN
ejge-9940	39	26	with	with	ADP
ejge-9940	39	27	the	the	DET
ejge-9940	39	28	highest	high	ADJ
ejge-9940	39	29	expected	expect	VERB
ejge-9940	39	30	value	value	NOUN
ejge-9940	39	31	of	of	ADP
ejge-9940	39	32	unreported	unreported	ADJ
ejge-9940	39	33	tax	tax	NOUN
ejge-9940	39	34	liabilities	liability	NOUN
ejge-9940	39	35	,	,	PUNCT
ejge-9940	39	36	which	which	PRON
ejge-9940	39	37	could	could	AUX
ejge-9940	39	38	lead	lead	VERB
ejge-9940	39	39	to	to	ADP
ejge-9940	39	40	an	an	DET
ejge-9940	39	41	overestimation	overestimation	NOUN
ejge-9940	39	42	of	of	ADP
ejge-9940	39	43	the	the	DET
ejge-9940	39	44	gap	gap	NOUN
ejge-9940	39	45	.	.	PUNCT
ejge-9940	40	1	the	the	DET
ejge-9940	40	2	top	top	ADJ
ejge-9940	40	3	-	-	PUNCT
ejge-9940	40	4	down	down	ADP
ejge-9940	40	5	approach	approach	NOUN
ejge-9940	40	6	utilises	utilise	NOUN
ejge-9940	40	7	macroeconomic	macroeconomic	ADJ
ejge-9940	40	8	and	and	CCONJ
ejge-9940	40	9	international	international	ADJ
ejge-9940	40	10	accounts	account	NOUN
ejge-9940	40	11	data	datum	NOUN
ejge-9940	40	12	to	to	PART
ejge-9940	40	13	cover	cover	VERB
ejge-9940	40	14	the	the	DET
ejge-9940	40	15	entire	entire	ADJ
ejge-9940	40	16	national	national	ADJ
ejge-9940	40	17	economy	economy	NOUN
ejge-9940	40	18	(	(	PUNCT
ejge-9940	40	19	poniatowski	poniatowski	VERB
ejge-9940	40	20	et	et	PROPN
ejge-9940	40	21	al	al	PROPN
ejge-9940	40	22	.	.	PROPN
ejge-9940	40	23	,	,	PUNCT
ejge-9940	40	24	2020	2020	NUM
ejge-9940	40	25	)	)	PUNCT
ejge-9940	40	26	.	.	PUNCT
ejge-9940	41	1	the	the	DET
ejge-9940	41	2	data	data	NOUN
ejge-9940	41	3	sources	source	NOUN
ejge-9940	41	4	typically	typically	ADV
ejge-9940	41	5	include	include	VERB
ejge-9940	41	6	statistical	statistical	ADJ
ejge-9940	41	7	offices	office	NOUN
ejge-9940	41	8	’	'	PUNCT
ejge-9940	41	9	reports	report	NOUN
ejge-9940	41	10	on	on	ADP
ejge-9940	41	11	the	the	DET
ejge-9940	41	12	production	production	NOUN
ejge-9940	41	13	of	of	ADP
ejge-9940	41	14	gdp	gdp	NOUN
ejge-9940	41	15	or	or	CCONJ
ejge-9940	41	16	supply	supply	NOUN
ejge-9940	41	17	and	and	CCONJ
ejge-9940	41	18	use	use	VERB
ejge-9940	41	19	tables	table	NOUN
ejge-9940	41	20	that	that	PRON
ejge-9940	41	21	provide	provide	VERB
ejge-9940	41	22	information	information	NOUN
ejge-9940	41	23	on	on	ADP
ejge-9940	41	24	the	the	DET
ejge-9940	41	25	output	output	NOUN
ejge-9940	41	26	of	of	ADP
ejge-9940	41	27	individual	individual	ADJ
ejge-9940	41	28	industries	industry	NOUN
ejge-9940	41	29	and	and	CCONJ
ejge-9940	41	30	the	the	DET
ejge-9940	41	31	consumption	consumption	NOUN
ejge-9940	41	32	by	by	ADP
ejge-9940	41	33	these	these	DET
ejge-9940	41	34	industries	industry	NOUN
ejge-9940	41	35	and	and	CCONJ
ejge-9940	41	36	sectors	sector	NOUN
ejge-9940	41	37	of	of	ADP
ejge-9940	41	38	the	the	DET
ejge-9940	41	39	national	national	ADJ
ejge-9940	41	40	economy	economy	NOUN
ejge-9940	41	41	.	.	PUNCT
ejge-9940	42	1	one	one	NUM
ejge-9940	42	2	of	of	ADP
ejge-9940	42	3	the	the	DET
ejge-9940	42	4	methods	method	NOUN
ejge-9940	42	5	based	base	VERB
ejge-9940	42	6	on	on	ADP
ejge-9940	42	7	the	the	DET
ejge-9940	42	8	top	top	ADJ
ejge-9940	42	9	-	-	PUNCT
ejge-9940	42	10	down	down	ADP
ejge-9940	42	11	approach	approach	NOUN
ejge-9940	42	12	involves	involve	VERB
ejge-9940	42	13	using	use	VERB
ejge-9940	42	14	supply	supply	NOUN
ejge-9940	42	15	-	-	PUNCT
ejge-9940	42	16	and	and	CCONJ
ejge-9940	42	17	-	-	PUNCT
ejge-9940	42	18	use	use	NOUN
ejge-9940	42	19	tables	table	NOUN
ejge-9940	42	20	(	(	PUNCT
ejge-9940	42	21	sut	sut	NOUN
ejge-9940	42	22	)	)	PUNCT
ejge-9940	42	23	and	and	CCONJ
ejge-9940	42	24	input	input	NOUN
ejge-9940	42	25	–	–	PUNCT
ejge-9940	42	26	output	output	NOUN
ejge-9940	42	27	tables	table	NOUN
ejge-9940	42	28	(	(	PUNCT
ejge-9940	42	29	iot	iot	NOUN
ejge-9940	42	30	)	)	PUNCT
ejge-9940	42	31	.	.	PUNCT
ejge-9940	43	1	these	these	DET
ejge-9940	43	2	tables	table	NOUN
ejge-9940	43	3	are	be	AUX
ejge-9940	43	4	designed	design	VERB
ejge-9940	43	5	so	so	SCONJ
ejge-9940	43	6	that	that	SCONJ
ejge-9940	43	7	all	all	DET
ejge-9940	43	8	production	production	NOUN
ejge-9940	43	9	and	and	CCONJ
ejge-9940	43	10	imports	import	NOUN
ejge-9940	43	11	match	match	VERB
ejge-9940	43	12	their	their	PRON
ejge-9940	43	13	uses	use	NOUN
ejge-9940	43	14	(	(	PUNCT
ejge-9940	43	15	intermediate	intermediate	ADJ
ejge-9940	43	16	consumption	consumption	NOUN
ejge-9940	43	17	,	,	PUNCT
ejge-9940	43	18	final	final	ADJ
ejge-9940	43	19	consumption	consumption	NOUN
ejge-9940	43	20	,	,	PUNCT
ejge-9940	43	21	gross	gross	ADJ
ejge-9940	43	22	capital	capital	NOUN
ejge-9940	43	23	formation	formation	NOUN
ejge-9940	43	24	,	,	PUNCT
ejge-9940	43	25	and	and	CCONJ
ejge-9940	43	26	exports	export	NOUN
ejge-9940	43	27	)	)	PUNCT
ejge-9940	43	28	.	.	PUNCT
ejge-9940	44	1	valderas	valderas	PROPN
ejge-9940	44	2	-	-	PUNCT
ejge-9940	44	3	jaramillo	jaramillo	PROPN
ejge-9940	44	4	et	et	NOUN
ejge-9940	44	5	al	al	PROPN
ejge-9940	44	6	.	.	PROPN
ejge-9940	45	1	(	(	PUNCT
ejge-9940	45	2	2019	2019	NUM
ejge-9940	45	3	)	)	PUNCT
ejge-9940	45	4	highlight	highlight	VERB
ejge-9940	45	5	concerns	concern	NOUN
ejge-9940	45	6	about	about	ADP
ejge-9940	45	7	the	the	DET
ejge-9940	45	8	delay	delay	NOUN
ejge-9940	45	9	between	between	ADP
ejge-9940	45	10	the	the	DET
ejge-9940	45	11	reference	reference	NOUN
ejge-9940	45	12	year	year	NOUN
ejge-9940	45	13	of	of	ADP
ejge-9940	45	14	sut	sut	PROPN
ejge-9940	45	15	and	and	CCONJ
ejge-9940	45	16	iot	iot	PROPN
ejge-9940	45	17	and	and	CCONJ
ejge-9940	45	18	their	their	PRON
ejge-9940	45	19	publication	publication	NOUN
ejge-9940	45	20	year	year	NOUN
ejge-9940	45	21	;	;	PUNCT
ejge-9940	45	22	official	official	ADJ
ejge-9940	45	23	sut	sut	PROPN
ejge-9940	45	24	and	and	CCONJ
ejge-9940	45	25	iot	iot	PROPN
ejge-9940	45	26	are	be	AUX
ejge-9940	45	27	often	often	ADV
ejge-9940	45	28	published	publish	VERB
ejge-9940	45	29	too	too	ADV
ejge-9940	45	30	late	late	ADJ
ejge-9940	45	31	to	to	PART
ejge-9940	45	32	be	be	AUX
ejge-9940	45	33	useful	useful	ADJ
ejge-9940	45	34	for	for	ADP
ejge-9940	45	35	policy	policy	NOUN
ejge-9940	45	36	-	-	PUNCT
ejge-9940	45	37	oriented	orient	VERB
ejge-9940	45	38	research	research	NOUN
ejge-9940	45	39	.	.	PUNCT
ejge-9940	46	1	nonetheless	nonetheless	ADV
ejge-9940	46	2	,	,	PUNCT
ejge-9940	46	3	the	the	DET
ejge-9940	46	4	tables	table	NOUN
ejge-9940	46	5	are	be	AUX
ejge-9940	46	6	detailed	detail	VERB
ejge-9940	46	7	enough	enough	ADV
ejge-9940	46	8	to	to	PART
ejge-9940	46	9	allow	allow	VERB
ejge-9940	46	10	for	for	ADP
ejge-9940	46	11	the	the	DET
ejge-9940	46	12	direct	direct	ADJ
ejge-9940	46	13	assignment	assignment	NOUN
ejge-9940	46	14	of	of	ADP
ejge-9940	46	15	a	a	DET
ejge-9940	46	16	legislated	legislate	VERB
ejge-9940	46	17	rate	rate	NOUN
ejge-9940	46	18	to	to	ADP
ejge-9940	46	19	each	each	DET
ejge-9940	46	20	item	item	NOUN
ejge-9940	46	21	.	.	PUNCT
ejge-9940	47	1	the	the	DET
ejge-9940	47	2	center	center	NOUN
ejge-9940	47	3	for	for	ADP
ejge-9940	47	4	social	social	ADJ
ejge-9940	47	5	and	and	CCONJ
ejge-9940	47	6	economic	economic	ADJ
ejge-9940	47	7	research	research	NOUN
ejge-9940	47	8	(	(	PUNCT
ejge-9940	47	9	case	case	NOUN
ejge-9940	47	10	)	)	PUNCT
ejge-9940	47	11	,	,	PUNCT
ejge-9940	47	12	a	a	DET
ejge-9940	47	13	consulting	consult	VERB
ejge-9940	47	14	firm	firm	NOUN
ejge-9940	47	15	,	,	PUNCT
ejge-9940	47	16	used	use	VERB
ejge-9940	47	17	an	an	DET
ejge-9940	47	18	effective	effective	ADJ
ejge-9940	47	19	vat	vat	NOUN
ejge-9940	47	20	rate	rate	NOUN
ejge-9940	47	21	in	in	ADP
ejge-9940	47	22	its	its	PRON
ejge-9940	47	23	estimates	estimate	NOUN
ejge-9940	47	24	of	of	ADP
ejge-9940	47	25	the	the	DET
ejge-9940	47	26	vat	vat	NOUN
ejge-9940	47	27	gap	gap	NOUN
ejge-9940	47	28	for	for	ADP
ejge-9940	47	29	the	the	DET
ejge-9940	47	30	eu	eu	PROPN
ejge-9940	47	31	(	(	PUNCT
ejge-9940	47	32	poniatowski	poniatowski	PROPN
ejge-9940	47	33	et	et	PROPN
ejge-9940	47	34	al	al	PROPN
ejge-9940	47	35	.	.	PROPN
ejge-9940	47	36	,	,	PUNCT
ejge-9940	47	37	2020	2020	NUM
ejge-9940	47	38	)	)	PUNCT
ejge-9940	47	39	.	.	PUNCT
ejge-9940	48	1	in	in	ADP
ejge-9940	48	2	contrast	contrast	NOUN
ejge-9940	48	3	to	to	ADP
ejge-9940	48	4	the	the	DET
ejge-9940	48	5	other	other	ADJ
ejge-9940	48	6	two	two	NUM
ejge-9940	48	7	approaches	approach	NOUN
ejge-9940	48	8	,	,	PUNCT
ejge-9940	48	9	the	the	DET
ejge-9940	48	10	approach	approach	NOUN
ejge-9940	48	11	based	base	VERB
ejge-9940	48	12	on	on	ADP
ejge-9940	48	13	econometric	econometric	ADJ
ejge-9940	48	14	modelling	modelling	NOUN
ejge-9940	48	15	not	not	PART
ejge-9940	48	16	only	only	ADV
ejge-9940	48	17	provides	provide	VERB
ejge-9940	48	18	information	information	NOUN
ejge-9940	48	19	about	about	ADP
ejge-9940	48	20	the	the	DET
ejge-9940	48	21	size	size	NOUN
ejge-9940	48	22	of	of	ADP
ejge-9940	48	23	tax	tax	NOUN
ejge-9940	48	24	evasion	evasion	NOUN
ejge-9940	48	25	but	but	CCONJ
ejge-9940	48	26	also	also	ADV
ejge-9940	48	27	identifies	identify	VERB
ejge-9940	48	28	the	the	DET
ejge-9940	48	29	factors	factor	NOUN
ejge-9940	48	30	and	and	CCONJ
ejge-9940	48	31	determinants	determinant	NOUN
ejge-9940	48	32	that	that	PRON
ejge-9940	48	33	influence	influence	VERB
ejge-9940	48	34	its	its	PRON
ejge-9940	48	35	magnitude	magnitude	NOUN
ejge-9940	48	36	.	.	PUNCT
ejge-9940	49	1	however	however	ADV
ejge-9940	49	2	,	,	PUNCT
ejge-9940	49	3	the	the	DET
ejge-9940	49	4	econometric	econometric	ADJ
ejge-9940	49	5	model	model	NOUN
ejge-9940	49	6	can	can	AUX
ejge-9940	49	7	only	only	ADV
ejge-9940	49	8	determine	determine	VERB
ejge-9940	49	9	the	the	DET
ejge-9940	49	10	development	development	NOUN
ejge-9940	49	11	(	(	PUNCT
ejge-9940	49	12	year	year	NOUN
ejge-9940	49	13	-	-	PUNCT
ejge-9940	49	14	on	on	ADP
ejge-9940	49	15	-	-	PUNCT
ejge-9940	49	16	year	year	NOUN
ejge-9940	49	17	changes	change	NOUN
ejge-9940	49	18	)	)	PUNCT
ejge-9940	49	19	of	of	ADP
ejge-9940	49	20	tax	tax	NOUN
ejge-9940	49	21	evasion	evasion	NOUN
ejge-9940	49	22	over	over	ADP
ejge-9940	49	23	time	time	NOUN
ejge-9940	49	24	;	;	PUNCT
ejge-9940	49	25	its	its	PRON
ejge-9940	49	26	value	value	NOUN
ejge-9940	49	27	in	in	ADP
ejge-9940	49	28	the	the	DET
ejge-9940	49	29	base	base	NOUN
ejge-9940	49	30	period	period	NOUN
ejge-9940	49	31	must	must	AUX
ejge-9940	49	32	be	be	AUX
ejge-9940	49	33	established	establish	VERB
ejge-9940	49	34	by	by	ADP
ejge-9940	49	35	another	another	DET
ejge-9940	49	36	method	method	NOUN
ejge-9940	49	37	(	(	PUNCT
ejge-9940	49	38	kasnauskienė	kasnauskienė	PROPN
ejge-9940	49	39	&	&	CCONJ
ejge-9940	49	40	krimisieraitė	krimisieraitė	PROPN
ejge-9940	49	41	,	,	PUNCT
ejge-9940	49	42	2015	2015	NUM
ejge-9940	49	43	;	;	PUNCT
ejge-9940	49	44	schneider	schneider	NOUN
ejge-9940	49	45	,	,	PUNCT
ejge-9940	49	46	2005	2005	NUM
ejge-9940	49	47	)	)	PUNCT
ejge-9940	49	48	.	.	PUNCT
ejge-9940	50	1	the	the	DET
ejge-9940	50	2	choice	choice	NOUN
ejge-9940	50	3	of	of	ADP
ejge-9940	50	4	the	the	DET
ejge-9940	50	5	base	base	NOUN
ejge-9940	50	6	variable	variable	NOUN
ejge-9940	50	7	is	be	AUX
ejge-9940	50	8	crucial	crucial	ADJ
ejge-9940	50	9	as	as	SCONJ
ejge-9940	50	10	it	it	PRON
ejge-9940	50	11	sets	set	VERB
ejge-9940	50	12	the	the	DET
ejge-9940	50	13	level	level	NOUN
ejge-9940	50	14	.	.	PUNCT
ejge-9940	51	1	the	the	DET
ejge-9940	51	2	mimic	mimic	ADJ
ejge-9940	51	3	model	model	NOUN
ejge-9940	51	4	is	be	AUX
ejge-9940	51	5	another	another	DET
ejge-9940	51	6	method	method	NOUN
ejge-9940	51	7	derived	derive	VERB
ejge-9940	51	8	from	from	ADP
ejge-9940	51	9	econometric	econometric	ADJ
ejge-9940	51	10	modelling	modelling	NOUN
ejge-9940	51	11	.	.	PUNCT
ejge-9940	52	1	this	this	DET
ejge-9940	52	2	model	model	NOUN
ejge-9940	52	3	was	be	AUX
ejge-9940	52	4	pioneered	pioneer	VERB
ejge-9940	52	5	by	by	ADP
ejge-9940	52	6	frey	frey	PROPN
ejge-9940	52	7	and	and	CCONJ
ejge-9940	52	8	weck	weck	PROPN
ejge-9940	52	9	-	-	PUNCT
ejge-9940	52	10	hanneman	hanneman	PROPN
ejge-9940	52	11	(	(	PUNCT
ejge-9940	52	12	1984	1984	NUM
ejge-9940	52	13	)	)	PUNCT
ejge-9940	52	14	,	,	PUNCT
ejge-9940	52	15	who	who	PRON
ejge-9940	52	16	used	use	VERB
ejge-9940	52	17	it	it	PRON
ejge-9940	52	18	to	to	PART
ejge-9940	52	19	estimate	estimate	VERB
ejge-9940	52	20	the	the	DET
ejge-9940	52	21	extent	extent	NOUN
ejge-9940	52	22	of	of	ADP
ejge-9940	52	23	the	the	DET
ejge-9940	52	24	shadow	shadow	NOUN
ejge-9940	52	25	economy	economy	NOUN
ejge-9940	52	26	in	in	ADP
ejge-9940	52	27	member	member	NOUN
ejge-9940	52	28	states	state	NOUN
ejge-9940	52	29	of	of	ADP
ejge-9940	52	30	the	the	DET
ejge-9940	52	31	organisation	organisation	NOUN
ejge-9940	52	32	for	for	ADP
ejge-9940	52	33	economic	economic	ADJ
ejge-9940	52	34	cooperation	cooperation	NOUN
ejge-9940	52	35	and	and	CCONJ
ejge-9940	52	36	development	development	NOUN
ejge-9940	52	37	.	.	PUNCT
ejge-9940	53	1	schneider	schneider	PROPN
ejge-9940	53	2	et	et	PROPN
ejge-9940	53	3	al	al	PROPN
ejge-9940	53	4	.	.	PROPN
ejge-9940	54	1	(	(	PUNCT
ejge-9940	54	2	2010	2010	NUM
ejge-9940	54	3	)	)	PUNCT
ejge-9940	54	4	and	and	CCONJ
ejge-9940	54	5	tedds	tedd	NOUN
ejge-9940	54	6	(	(	PUNCT
ejge-9940	54	7	2005	2005	NUM
ejge-9940	54	8	)	)	PUNCT
ejge-9940	54	9	also	also	ADV
ejge-9940	54	10	applied	apply	VERB
ejge-9940	54	11	it	it	PRON
ejge-9940	54	12	to	to	PART
ejge-9940	54	13	determine	determine	VERB
ejge-9940	54	14	the	the	DET
ejge-9940	54	15	proportion	proportion	NOUN
ejge-9940	54	16	of	of	ADP
ejge-9940	54	17	the	the	DET
ejge-9940	54	18	shadow	shadow	NOUN
ejge-9940	54	19	economy	economy	NOUN
ejge-9940	54	20	in	in	ADP
ejge-9940	54	21	the	the	DET
ejge-9940	54	22	gdp	gdp	PROPN
ejge-9940	54	23	.	.	PROPN
ejge-9940	55	1	frey	frey	PROPN
ejge-9940	55	2	and	and	CCONJ
ejge-9940	55	3	weck	weck	PROPN
ejge-9940	55	4	-	-	PUNCT
ejge-9940	55	5	hanneman	hanneman	PROPN
ejge-9940	55	6	(	(	PUNCT
ejge-9940	55	7	1984	1984	NUM
ejge-9940	55	8	)	)	PUNCT
ejge-9940	55	9	adopted	adopt	VERB
ejge-9940	55	10	this	this	DET
ejge-9940	55	11	method	method	NOUN
ejge-9940	55	12	in	in	ADP
ejge-9940	55	13	response	response	NOUN
ejge-9940	55	14	to	to	ADP
ejge-9940	55	15	the	the	DET
ejge-9940	55	16	fact	fact	NOUN
ejge-9940	55	17	that	that	SCONJ
ejge-9940	55	18	all	all	DET
ejge-9940	55	19	approaches	approach	NOUN
ejge-9940	55	20	used	use	VERB
ejge-9940	55	21	until	until	ADP
ejge-9940	55	22	that	that	DET
ejge-9940	55	23	time	time	NOUN
ejge-9940	55	24	assessed	assess	VERB
ejge-9940	55	25	the	the	DET
ejge-9940	55	26	extent	extent	NOUN
ejge-9940	55	27	of	of	ADP
ejge-9940	55	28	the	the	DET
ejge-9940	55	29	shadow	shadow	NOUN
ejge-9940	55	30	economy	economy	NOUN
ejge-9940	55	31	based	base	VERB
ejge-9940	55	32	on	on	ADP
ejge-9940	55	33	a	a	DET
ejge-9940	55	34	single	single	ADJ
ejge-9940	55	35	indicator	indicator	NOUN
ejge-9940	55	36	,	,	PUNCT
ejge-9940	55	37	depending	depend	VERB
ejge-9940	55	38	on	on	ADP
ejge-9940	55	39	the	the	DET
ejge-9940	55	40	method	method	NOUN
ejge-9940	55	41	employed	employ	VERB
ejge-9940	55	42	(	(	PUNCT
ejge-9940	55	43	the	the	DET
ejge-9940	55	44	currency	currency	NOUN
ejge-9940	55	45	in	in	ADP
ejge-9940	55	46	circulation	circulation	NOUN
ejge-9940	55	47	–	–	PUNCT
ejge-9940	55	48	the	the	DET
ejge-9940	55	49	demand	demand	NOUN
ejge-9940	55	50	for	for	ADP
ejge-9940	55	51	currency	currency	NOUN
ejge-9940	55	52	approach	approach	NOUN
ejge-9940	55	53	)	)	PUNCT
ejge-9940	55	54	.	.	PUNCT
ejge-9940	56	1	furthermore	furthermore	ADV
ejge-9940	56	2	,	,	PUNCT
ejge-9940	56	3	they	they	PRON
ejge-9940	56	4	scarcely	scarcely	ADV
ejge-9940	56	5	considered	consider	VERB
ejge-9940	56	6	any	any	DET
ejge-9940	56	7	other	other	ADJ
ejge-9940	56	8	causes	cause	NOUN
ejge-9940	56	9	of	of	ADP
ejge-9940	56	10	the	the	DET
ejge-9940	56	11	shadow	shadow	NOUN
ejge-9940	56	12	economy	economy	NOUN
ejge-9940	56	13	.	.	PUNCT
ejge-9940	57	1	the	the	DET
ejge-9940	57	2	mimic	mimic	ADJ
ejge-9940	57	3	model	model	NOUN
ejge-9940	57	4	was	be	AUX
ejge-9940	57	5	also	also	ADV
ejge-9940	57	6	utilised	utilise	VERB
ejge-9940	57	7	to	to	PART
ejge-9940	57	8	investigate	investigate	VERB
ejge-9940	57	9	the	the	DET
ejge-9940	57	10	determinants	determinant	NOUN
ejge-9940	57	11	of	of	ADP
ejge-9940	57	12	the	the	DET
ejge-9940	57	13	vat	vat	NOUN
ejge-9940	57	14	gap	gap	NOUN
ejge-9940	57	15	in	in	ADP
ejge-9940	57	16	lithuania	lithuania	PROPN
ejge-9940	57	17	(	(	PUNCT
ejge-9940	57	18	kasnauskienė	kasnauskienė	PROPN
ejge-9940	57	19	&	&	CCONJ
ejge-9940	57	20	krimisieraitė	krimisieraitė	PROPN
ejge-9940	57	21	,	,	PUNCT
ejge-9940	57	22	2015	2015	NUM
ejge-9940	57	23	)	)	PUNCT
ejge-9940	57	24	.	.	PUNCT
ejge-9940	58	1	using	use	VERB
ejge-9940	58	2	the	the	DET
ejge-9940	58	3	mimic	mimic	ADJ
ejge-9940	58	4	model	model	NOUN
ejge-9940	58	5	,	,	PUNCT
ejge-9940	58	6	it	it	PRON
ejge-9940	58	7	is	be	AUX
ejge-9940	58	8	possible	possible	ADJ
ejge-9940	58	9	to	to	PART
ejge-9940	58	10	incorporate	incorporate	VERB
ejge-9940	58	11	variables	variable	NOUN
ejge-9940	58	12	such	such	ADJ
ejge-9940	58	13	as	as	ADP
ejge-9940	58	14	egdi	egdi	PROPN
ejge-9940	58	15	or	or	CCONJ
ejge-9940	58	16	cpi	cpi	PROPN
ejge-9940	58	17	in	in	ADP
ejge-9940	58	18	the	the	DET
ejge-9940	58	19	calculation	calculation	NOUN
ejge-9940	58	20	of	of	ADP
ejge-9940	58	21	the	the	DET
ejge-9940	58	22	vat	vat	NOUN
ejge-9940	58	23	gap	gap	NOUN
ejge-9940	58	24	;	;	PUNCT
ejge-9940	58	25	however	however	ADV
ejge-9940	58	26	,	,	PUNCT
ejge-9940	58	27	these	these	DET
ejge-9940	58	28	variables	variable	NOUN
ejge-9940	58	29	have	have	AUX
ejge-9940	58	30	not	not	PART
ejge-9940	58	31	yet	yet	ADV
ejge-9940	58	32	been	be	AUX
ejge-9940	58	33	considered	consider	VERB
ejge-9940	58	34	in	in	ADP
ejge-9940	58	35	relation	relation	NOUN
ejge-9940	58	36	to	to	AUX
ejge-9940	58	37	vat	vat	NOUN
ejge-9940	58	38	gap	gap	NOUN
ejge-9940	58	39	calculations	calculation	NOUN
ejge-9940	58	40	in	in	ADP
ejge-9940	58	41	the	the	DET
ejge-9940	58	42	czech	czech	PROPN
ejge-9940	58	43	republic	republic	NOUN
ejge-9940	58	44	.	.	PUNCT
ejge-9940	59	1	192	192	NUM
ejge-9940	59	2	iva	iva	PROPN
ejge-9940	59	3	hasíková	hasíková	PROPN
ejge-9940	59	4	3	3	PROPN
ejge-9940	59	5	.	.	PUNCT
ejge-9940	59	6	methodology	methodology	NOUN
ejge-9940	59	7	3.1	3.1	NUM
ejge-9940	59	8	variable	variable	ADJ
ejge-9940	59	9	selection	selection	NOUN
ejge-9940	59	10	this	this	DET
ejge-9940	59	11	section	section	NOUN
ejge-9940	59	12	introduces	introduce	VERB
ejge-9940	59	13	the	the	DET
ejge-9940	59	14	variables	variable	NOUN
ejge-9940	59	15	for	for	ADP
ejge-9940	59	16	the	the	DET
ejge-9940	59	17	mimic	mimic	ADJ
ejge-9940	59	18	model	model	NOUN
ejge-9940	59	19	.	.	PUNCT
ejge-9940	60	1	two	two	NUM
ejge-9940	60	2	types	type	NOUN
ejge-9940	60	3	of	of	ADP
ejge-9940	60	4	variables	variable	NOUN
ejge-9940	60	5	are	be	AUX
ejge-9940	60	6	required	require	VERB
ejge-9940	60	7	for	for	ADP
ejge-9940	60	8	this	this	DET
ejge-9940	60	9	model	model	NOUN
ejge-9940	60	10	:	:	PUNCT
ejge-9940	60	11	causes	cause	NOUN
ejge-9940	60	12	and	and	CCONJ
ejge-9940	60	13	indicators	indicator	NOUN
ejge-9940	60	14	.	.	PUNCT
ejge-9940	61	1	•	•	NUM
ejge-9940	61	2	causes	cause	VERB
ejge-9940	61	3	:	:	PUNCT
ejge-9940	61	4	unemployment	unemployment	NOUN
ejge-9940	61	5	rate	rate	NOUN
ejge-9940	61	6	,	,	PUNCT
ejge-9940	61	7	the	the	DET
ejge-9940	61	8	openness	openness	NOUN
ejge-9940	61	9	of	of	ADP
ejge-9940	61	10	the	the	DET
ejge-9940	61	11	economy	economy	NOUN
ejge-9940	61	12	,	,	PUNCT
ejge-9940	61	13	index	index	NOUN
ejge-9940	61	14	of	of	ADP
ejge-9940	61	15	economic	economic	ADJ
ejge-9940	61	16	freedom	freedom	NOUN
ejge-9940	61	17	,	,	PUNCT
ejge-9940	61	18	cpi	cpi	PROPN
ejge-9940	61	19	,	,	PUNCT
ejge-9940	61	20	general	general	ADJ
ejge-9940	61	21	government	government	NOUN
ejge-9940	61	22	expenditure	expenditure	NOUN
ejge-9940	61	23	,	,	PUNCT
ejge-9940	61	24	final	final	ADJ
ejge-9940	61	25	consumption	consumption	NOUN
ejge-9940	61	26	expenditure	expenditure	NOUN
ejge-9940	61	27	,	,	PUNCT
ejge-9940	61	28	egdi	egdi	PROPN
ejge-9940	61	29	.	.	NOUN
ejge-9940	62	1	•	•	NUM
ejge-9940	62	2	indicators	indicator	NOUN
ejge-9940	62	3	:	:	PUNCT
ejge-9940	62	4	growth	growth	NOUN
ejge-9940	62	5	of	of	ADP
ejge-9940	62	6	gdp	gdp	NOUN
ejge-9940	62	7	per	per	ADP
ejge-9940	62	8	capita	capita	NOUN
ejge-9940	62	9	,	,	PUNCT
ejge-9940	62	10	vat	vat	NOUN
ejge-9940	62	11	revenue	revenue	NOUN
ejge-9940	62	12	on	on	ADP
ejge-9940	62	13	gdp	gdp	NOUN
ejge-9940	62	14	.	.	PROPN
ejge-9940	63	1	3.1.1	3.1.1	NUM
ejge-9940	63	2	unemployment	unemployment	NOUN
ejge-9940	63	3	rate	rate	NOUN
ejge-9940	63	4	the	the	DET
ejge-9940	63	5	case	case	NOUN
ejge-9940	63	6	included	include	VERB
ejge-9940	63	7	the	the	DET
ejge-9940	63	8	unemployment	unemployment	NOUN
ejge-9940	63	9	rate	rate	NOUN
ejge-9940	63	10	among	among	ADP
ejge-9940	63	11	the	the	DET
ejge-9940	63	12	potential	potential	ADJ
ejge-9940	63	13	determinants	determinant	NOUN
ejge-9940	63	14	of	of	ADP
ejge-9940	63	15	the	the	DET
ejge-9940	63	16	vat	vat	NOUN
ejge-9940	63	17	gap	gap	NOUN
ejge-9940	63	18	as	as	ADP
ejge-9940	63	19	an	an	DET
ejge-9940	63	20	index	index	NOUN
ejge-9940	63	21	of	of	ADP
ejge-9940	63	22	taxpayers	taxpayer	NOUN
ejge-9940	63	23	’	’	PART
ejge-9940	63	24	liquidity	liquidity	NOUN
ejge-9940	63	25	difficulties	difficulty	NOUN
ejge-9940	63	26	(	(	PUNCT
ejge-9940	63	27	poniatowski	poniatowski	NOUN
ejge-9940	63	28	et	et	PROPN
ejge-9940	63	29	al	al	PROPN
ejge-9940	63	30	.	.	PROPN
ejge-9940	63	31	,	,	PUNCT
ejge-9940	63	32	2018	2018	NUM
ejge-9940	63	33	)	)	PUNCT
ejge-9940	63	34	.	.	PUNCT
ejge-9940	64	1	the	the	DET
ejge-9940	64	2	unemployment	unemployment	NOUN
ejge-9940	64	3	rate	rate	NOUN
ejge-9940	64	4	also	also	ADV
ejge-9940	64	5	reflects	reflect	VERB
ejge-9940	64	6	income	income	NOUN
ejge-9940	64	7	inequality	inequality	NOUN
ejge-9940	64	8	or	or	CCONJ
ejge-9940	64	9	poverty	poverty	NOUN
ejge-9940	64	10	(	(	PUNCT
ejge-9940	64	11	reckon	reckon	PROPN
ejge-9940	64	12	,	,	PUNCT
ejge-9940	64	13	2009	2009	NUM
ejge-9940	64	14	)	)	PUNCT
ejge-9940	64	15	.	.	PUNCT
ejge-9940	65	1	in	in	ADP
ejge-9940	65	2	this	this	DET
ejge-9940	65	3	research	research	NOUN
ejge-9940	65	4	,	,	PUNCT
ejge-9940	65	5	the	the	DET
ejge-9940	65	6	unemployment	unemployment	NOUN
ejge-9940	65	7	rate	rate	NOUN
ejge-9940	65	8	will	will	AUX
ejge-9940	65	9	be	be	AUX
ejge-9940	65	10	considered	consider	VERB
ejge-9940	65	11	an	an	DET
ejge-9940	65	12	index	index	NOUN
ejge-9940	65	13	of	of	ADP
ejge-9940	65	14	the	the	DET
ejge-9940	65	15	economic	economic	ADJ
ejge-9940	65	16	cycle	cycle	NOUN
ejge-9940	65	17	.	.	PUNCT
ejge-9940	66	1	3.1.2	3.1.2	NUM
ejge-9940	66	2	openness	openness	NOUN
ejge-9940	66	3	of	of	ADP
ejge-9940	66	4	economy	economy	NOUN
ejge-9940	66	5	the	the	DET
ejge-9940	66	6	openness	openness	NOUN
ejge-9940	66	7	of	of	ADP
ejge-9940	66	8	an	an	DET
ejge-9940	66	9	economy	economy	NOUN
ejge-9940	66	10	is	be	AUX
ejge-9940	66	11	expressed	express	VERB
ejge-9940	66	12	as	as	ADP
ejge-9940	66	13	the	the	DET
ejge-9940	66	14	proportion	proportion	NOUN
ejge-9940	66	15	of	of	ADP
ejge-9940	66	16	the	the	DET
ejge-9940	66	17	sum	sum	NOUN
ejge-9940	66	18	of	of	ADP
ejge-9940	66	19	imports	import	NOUN
ejge-9940	66	20	and	and	CCONJ
ejge-9940	66	21	exports	export	NOUN
ejge-9940	66	22	to	to	ADP
ejge-9940	66	23	a	a	DET
ejge-9940	66	24	country	country	NOUN
ejge-9940	66	25	’s	’s	PART
ejge-9940	66	26	gdp	gdp	NOUN
ejge-9940	66	27	.	.	PUNCT
ejge-9940	67	1	this	this	DET
ejge-9940	67	2	variable	variable	NOUN
ejge-9940	67	3	was	be	AUX
ejge-9940	67	4	examined	examine	VERB
ejge-9940	67	5	in	in	ADP
ejge-9940	67	6	relation	relation	NOUN
ejge-9940	67	7	to	to	ADP
ejge-9940	67	8	the	the	DET
ejge-9940	67	9	vat	vat	NOUN
ejge-9940	67	10	gap	gap	NOUN
ejge-9940	67	11	by	by	ADP
ejge-9940	67	12	aizenman	aizenman	NOUN
ejge-9940	67	13	and	and	CCONJ
ejge-9940	67	14	jinjarak	jinjarak	PROPN
ejge-9940	67	15	(	(	PUNCT
ejge-9940	67	16	2008	2008	NUM
ejge-9940	67	17	)	)	PUNCT
ejge-9940	67	18	and	and	CCONJ
ejge-9940	67	19	,	,	PUNCT
ejge-9940	67	20	more	more	ADV
ejge-9940	67	21	recently	recently	ADV
ejge-9940	67	22	,	,	PUNCT
ejge-9940	67	23	by	by	ADP
ejge-9940	67	24	carfora	carfora	NOUN
ejge-9940	67	25	et	et	PROPN
ejge-9940	67	26	al	al	PROPN
ejge-9940	67	27	.	.	PROPN
ejge-9940	67	28	(	(	PUNCT
ejge-9940	67	29	2020	2020	NUM
ejge-9940	67	30	)	)	PUNCT
ejge-9940	67	31	.	.	PUNCT
ejge-9940	68	1	according	accord	VERB
ejge-9940	68	2	to	to	ADP
ejge-9940	68	3	these	these	DET
ejge-9940	68	4	authors	author	NOUN
ejge-9940	68	5	,	,	PUNCT
ejge-9940	68	6	an	an	DET
ejge-9940	68	7	economy	economy	NOUN
ejge-9940	68	8	’s	’s	PART
ejge-9940	68	9	openness	openness	NOUN
ejge-9940	68	10	positively	positively	ADV
ejge-9940	68	11	influences	influence	VERB
ejge-9940	68	12	the	the	DET
ejge-9940	68	13	efficiency	efficiency	NOUN
ejge-9940	68	14	of	of	ADP
ejge-9940	68	15	vat	vat	NOUN
ejge-9940	68	16	collection	collection	NOUN
ejge-9940	68	17	(	(	PUNCT
ejge-9940	68	18	i.e.	i.e.	X
ejge-9940	68	19	it	it	PRON
ejge-9940	68	20	reduces	reduce	VERB
ejge-9940	68	21	the	the	DET
ejge-9940	68	22	vat	vat	NOUN
ejge-9940	68	23	gap	gap	NOUN
ejge-9940	68	24	)	)	PUNCT
ejge-9940	68	25	.	.	PUNCT
ejge-9940	69	1	additionally	additionally	ADV
ejge-9940	69	2	,	,	PUNCT
ejge-9940	69	3	research	research	NOUN
ejge-9940	69	4	by	by	ADP
ejge-9940	69	5	pluskota	pluskota	PROPN
ejge-9940	69	6	(	(	PUNCT
ejge-9940	69	7	2022	2022	NUM
ejge-9940	69	8	)	)	PUNCT
ejge-9940	69	9	suggests	suggest	VERB
ejge-9940	69	10	that	that	SCONJ
ejge-9940	69	11	the	the	DET
ejge-9940	69	12	share	share	NOUN
ejge-9940	69	13	of	of	ADP
ejge-9940	69	14	foreign	foreign	ADJ
ejge-9940	69	15	trade	trade	NOUN
ejge-9940	69	16	(	(	PUNCT
ejge-9940	69	17	exports	export	NOUN
ejge-9940	69	18	and	and	CCONJ
ejge-9940	69	19	imports	import	NOUN
ejge-9940	69	20	)	)	PUNCT
ejge-9940	69	21	in	in	ADP
ejge-9940	69	22	gdp	gdp	NOUN
ejge-9940	69	23	is	be	AUX
ejge-9940	69	24	significant	significant	ADJ
ejge-9940	69	25	across	across	ADP
ejge-9940	69	26	the	the	DET
ejge-9940	69	27	eu	eu	PROPN
ejge-9940	69	28	.	.	PUNCT
ejge-9940	70	1	the	the	DET
ejge-9940	70	2	openness	openness	NOUN
ejge-9940	70	3	of	of	ADP
ejge-9940	70	4	the	the	DET
ejge-9940	70	5	economy	economy	NOUN
ejge-9940	70	6	also	also	ADV
ejge-9940	70	7	presents	present	VERB
ejge-9940	70	8	an	an	DET
ejge-9940	70	9	opportunity	opportunity	NOUN
ejge-9940	70	10	for	for	ADP
ejge-9940	70	11	missing	miss	VERB
ejge-9940	70	12	trade	trade	NOUN
ejge-9940	70	13	,	,	PUNCT
ejge-9940	70	14	intracommunity	intracommunity	NOUN
ejge-9940	70	15	fraud	fraud	NOUN
ejge-9940	70	16	,	,	PUNCT
ejge-9940	70	17	and	and	CCONJ
ejge-9940	70	18	carousel	carousel	NOUN
ejge-9940	70	19	fraud	fraud	NOUN
ejge-9940	70	20	(	(	PUNCT
ejge-9940	70	21	frunza	frunza	ADJ
ejge-9940	70	22	,	,	PUNCT
ejge-9940	70	23	2019	2019	NUM
ejge-9940	70	24	)	)	PUNCT
ejge-9940	70	25	.	.	PUNCT
ejge-9940	71	1	in	in	ADP
ejge-9940	71	2	this	this	DET
ejge-9940	71	3	context	context	NOUN
ejge-9940	71	4	,	,	PUNCT
ejge-9940	71	5	the	the	DET
ejge-9940	71	6	openness	openness	NOUN
ejge-9940	71	7	of	of	ADP
ejge-9940	71	8	the	the	DET
ejge-9940	71	9	economy	economy	NOUN
ejge-9940	71	10	has	have	VERB
ejge-9940	71	11	a	a	DET
ejge-9940	71	12	negative	negative	ADJ
ejge-9940	71	13	impact	impact	NOUN
ejge-9940	71	14	on	on	ADP
ejge-9940	71	15	the	the	DET
ejge-9940	71	16	efficiency	efficiency	NOUN
ejge-9940	71	17	of	of	ADP
ejge-9940	71	18	vat	vat	NOUN
ejge-9940	71	19	collection	collection	NOUN
ejge-9940	71	20	.	.	PUNCT
ejge-9940	72	1	3.1.3	3.1.3	NUM
ejge-9940	72	2	index	index	NOUN
ejge-9940	72	3	of	of	ADP
ejge-9940	72	4	economic	economic	ADJ
ejge-9940	72	5	freedom	freedom	NOUN
ejge-9940	72	6	the	the	DET
ejge-9940	72	7	efficiency	efficiency	NOUN
ejge-9940	72	8	of	of	ADP
ejge-9940	72	9	the	the	DET
ejge-9940	72	10	tax	tax	NOUN
ejge-9940	72	11	system	system	NOUN
ejge-9940	72	12	is	be	AUX
ejge-9940	72	13	strongly	strongly	ADV
ejge-9940	72	14	influenced	influence	VERB
ejge-9940	72	15	by	by	ADP
ejge-9940	72	16	the	the	DET
ejge-9940	72	17	quality	quality	NOUN
ejge-9940	72	18	of	of	ADP
ejge-9940	72	19	the	the	DET
ejge-9940	72	20	government	government	NOUN
ejge-9940	72	21	,	,	PUNCT
ejge-9940	72	22	which	which	PRON
ejge-9940	72	23	primarily	primarily	ADV
ejge-9940	72	24	involves	involve	VERB
ejge-9940	72	25	the	the	DET
ejge-9940	72	26	formulation	formulation	NOUN
ejge-9940	72	27	and	and	CCONJ
ejge-9940	72	28	implementation	implementation	NOUN
ejge-9940	72	29	of	of	ADP
ejge-9940	72	30	various	various	ADJ
ejge-9940	72	31	regulations	regulation	NOUN
ejge-9940	72	32	and	and	CCONJ
ejge-9940	72	33	the	the	DET
ejge-9940	72	34	degree	degree	NOUN
ejge-9940	72	35	of	of	ADP
ejge-9940	72	36	independence	independence	NOUN
ejge-9940	72	37	of	of	ADP
ejge-9940	72	38	tax	tax	NOUN
ejge-9940	72	39	administration	administration	NOUN
ejge-9940	72	40	from	from	ADP
ejge-9940	72	41	political	political	ADJ
ejge-9940	72	42	pressure	pressure	NOUN
ejge-9940	72	43	(	(	PUNCT
ejge-9940	72	44	godin	godin	NOUN
ejge-9940	72	45	&	&	CCONJ
ejge-9940	72	46	hindriks	hindriks	PROPN
ejge-9940	72	47	,	,	PUNCT
ejge-9940	72	48	2015	2015	NUM
ejge-9940	72	49	)	)	PUNCT
ejge-9940	72	50	.	.	PUNCT
ejge-9940	73	1	according	accord	VERB
ejge-9940	73	2	to	to	ADP
ejge-9940	73	3	chan	chan	NOUN
ejge-9940	73	4	and	and	CCONJ
ejge-9940	73	5	ramly	ramly	ADV
ejge-9940	73	6	(	(	PUNCT
ejge-9940	73	7	2018	2018	NUM
ejge-9940	73	8	)	)	PUNCT
ejge-9940	73	9	,	,	PUNCT
ejge-9940	73	10	the	the	DET
ejge-9940	73	11	redistributive	redistributive	ADJ
ejge-9940	73	12	effect	effect	NOUN
ejge-9940	73	13	of	of	ADP
ejge-9940	73	14	the	the	DET
ejge-9940	73	15	vat	vat	NOUN
ejge-9940	73	16	system	system	NOUN
ejge-9940	73	17	also	also	ADV
ejge-9940	73	18	depends	depend	VERB
ejge-9940	73	19	on	on	ADP
ejge-9940	73	20	the	the	DET
ejge-9940	73	21	quality	quality	NOUN
ejge-9940	73	22	of	of	ADP
ejge-9940	73	23	the	the	DET
ejge-9940	73	24	government	government	NOUN
ejge-9940	73	25	structure	structure	NOUN
ejge-9940	73	26	;	;	PUNCT
ejge-9940	73	27	with	with	ADP
ejge-9940	73	28	a	a	DET
ejge-9940	73	29	low	low	ADJ
ejge-9940	73	30	-	-	PUNCT
ejge-9940	73	31	quality	quality	NOUN
ejge-9940	73	32	structure	structure	NOUN
ejge-9940	73	33	,	,	PUNCT
ejge-9940	73	34	the	the	DET
ejge-9940	73	35	vat	vat	NOUN
ejge-9940	73	36	system	system	NOUN
ejge-9940	73	37	can	can	AUX
ejge-9940	73	38	be	be	AUX
ejge-9940	73	39	highly	highly	ADV
ejge-9940	73	40	regressive	regressive	ADJ
ejge-9940	73	41	and	and	CCONJ
ejge-9940	73	42	exacerbate	exacerbate	VERB
ejge-9940	73	43	income	income	NOUN
ejge-9940	73	44	inequality	inequality	NOUN
ejge-9940	73	45	.	.	PUNCT
ejge-9940	74	1	in	in	ADP
ejge-9940	74	2	czechia	czechia	PROPN
ejge-9940	74	3	,	,	PUNCT
ejge-9940	74	4	slovakia	slovakia	PROPN
ejge-9940	74	5	,	,	PUNCT
ejge-9940	74	6	hungary	hungary	PROPN
ejge-9940	74	7	,	,	PUNCT
ejge-9940	74	8	and	and	CCONJ
ejge-9940	74	9	poland	poland	PROPN
ejge-9940	74	10	,	,	PUNCT
ejge-9940	74	11	substantial	substantial	ADJ
ejge-9940	74	12	evidence	evidence	NOUN
ejge-9940	74	13	suggests	suggest	VERB
ejge-9940	74	14	that	that	SCONJ
ejge-9940	74	15	taxpayers	taxpayer	NOUN
ejge-9940	74	16	avoid	avoid	VERB
ejge-9940	74	17	paying	pay	VERB
ejge-9940	74	18	taxes	taxis	NOUN
ejge-9940	74	19	if	if	SCONJ
ejge-9940	74	20	they	they	PRON
ejge-9940	74	21	believe	believe	VERB
ejge-9940	74	22	that	that	SCONJ
ejge-9940	74	23	the	the	DET
ejge-9940	74	24	public	public	ADJ
ejge-9940	74	25	services	service	NOUN
ejge-9940	74	26	provided	provide	VERB
ejge-9940	74	27	do	do	AUX
ejge-9940	74	28	not	not	PART
ejge-9940	74	29	justify	justify	VERB
ejge-9940	74	30	the	the	DET
ejge-9940	74	31	taxes	taxis	NOUN
ejge-9940	74	32	collected	collect	VERB
ejge-9940	74	33	(	(	PUNCT
ejge-9940	74	34	hanousek	hanousek	NOUN
ejge-9940	74	35	&	&	CCONJ
ejge-9940	74	36	palda	palda	PROPN
ejge-9940	74	37	,	,	PUNCT
ejge-9940	74	38	2004	2004	NUM
ejge-9940	74	39	)	)	PUNCT
ejge-9940	74	40	.	.	PUNCT
ejge-9940	75	1	the	the	DET
ejge-9940	75	2	index	index	NOUN
ejge-9940	75	3	of	of	ADP
ejge-9940	75	4	economic	economic	ADJ
ejge-9940	75	5	freedom	freedom	NOUN
ejge-9940	75	6	encompasses	encompass	VERB
ejge-9940	75	7	12	12	NUM
ejge-9940	75	8	principles	principle	NOUN
ejge-9940	75	9	for	for	ADP
ejge-9940	75	10	sustained	sustained	ADJ
ejge-9940	75	11	progress	progress	NOUN
ejge-9940	75	12	and	and	CCONJ
ejge-9940	75	13	prosperity	prosperity	NOUN
ejge-9940	75	14	,	,	PUNCT
ejge-9940	75	15	many	many	ADJ
ejge-9940	75	16	of	of	ADP
ejge-9940	75	17	which	which	PRON
ejge-9940	75	18	relate	relate	VERB
ejge-9940	75	19	to	to	ADP
ejge-9940	75	20	the	the	DET
ejge-9940	75	21	quality	quality	NOUN
ejge-9940	75	22	of	of	ADP
ejge-9940	75	23	government	government	NOUN
ejge-9940	75	24	as	as	SCONJ
ejge-9940	75	25	described	describe	VERB
ejge-9940	75	26	above	above	ADV
ejge-9940	75	27	.	.	PUNCT
ejge-9940	76	1	these	these	DET
ejge-9940	76	2	principles	principle	NOUN
ejge-9940	76	3	are	be	AUX
ejge-9940	76	4	organised	organise	VERB
ejge-9940	76	5	into	into	ADP
ejge-9940	76	6	four	four	NUM
ejge-9940	76	7	broad	broad	ADJ
ejge-9940	76	8	categories	category	NOUN
ejge-9940	76	9	:	:	PUNCT
ejge-9940	76	10	exploring	explore	VERB
ejge-9940	76	11	determinants	determinant	NOUN
ejge-9940	76	12	of	of	ADP
ejge-9940	76	13	vat	vat	NOUN
ejge-9940	76	14	gaps	gap	NOUN
ejge-9940	76	15	using	use	VERB
ejge-9940	76	16	structural	structural	ADJ
ejge-9940	76	17	equation	equation	NOUN
ejge-9940	76	18	models	model	NOUN
ejge-9940	76	19	•	•	ADP
ejge-9940	76	20	the	the	DET
ejge-9940	76	21	rule	rule	NOUN
ejge-9940	76	22	of	of	ADP
ejge-9940	76	23	law	law	NOUN
ejge-9940	76	24	(	(	PUNCT
ejge-9940	76	25	property	property	NOUN
ejge-9940	76	26	rights	right	NOUN
ejge-9940	76	27	,	,	PUNCT
ejge-9940	76	28	government	government	NOUN
ejge-9940	76	29	integrity	integrity	NOUN
ejge-9940	76	30	,	,	PUNCT
ejge-9940	76	31	judicial	judicial	ADJ
ejge-9940	76	32	effectiveness	effectiveness	NOUN
ejge-9940	76	33	)	)	PUNCT
ejge-9940	76	34	;	;	PUNCT
ejge-9940	76	35	•	•	NUM
ejge-9940	76	36	government	government	NOUN
ejge-9940	76	37	size	size	NOUN
ejge-9940	76	38	(	(	PUNCT
ejge-9940	76	39	government	government	NOUN
ejge-9940	76	40	spending	spending	NOUN
ejge-9940	76	41	,	,	PUNCT
ejge-9940	76	42	tax	tax	NOUN
ejge-9940	76	43	burden	burden	NOUN
ejge-9940	76	44	,	,	PUNCT
ejge-9940	76	45	fiscal	fiscal	ADJ
ejge-9940	76	46	health	health	NOUN
ejge-9940	76	47	)	)	PUNCT
ejge-9940	76	48	;	;	PUNCT
ejge-9940	76	49	•	•	NUM
ejge-9940	76	50	regulatory	regulatory	ADJ
ejge-9940	76	51	efficiency	efficiency	NOUN
ejge-9940	76	52	(	(	PUNCT
ejge-9940	76	53	business	business	NOUN
ejge-9940	76	54	freedom	freedom	NOUN
ejge-9940	76	55	,	,	PUNCT
ejge-9940	76	56	labour	labour	NOUN
ejge-9940	76	57	freedom	freedom	NOUN
ejge-9940	76	58	,	,	PUNCT
ejge-9940	76	59	monetary	monetary	ADJ
ejge-9940	76	60	freedom	freedom	NOUN
ejge-9940	76	61	)	)	PUNCT
ejge-9940	76	62	;	;	PUNCT
ejge-9940	76	63	•	•	NUM
ejge-9940	76	64	open	open	ADJ
ejge-9940	76	65	markets	market	NOUN
ejge-9940	76	66	(	(	PUNCT
ejge-9940	76	67	trade	trade	NOUN
ejge-9940	76	68	freedom	freedom	NOUN
ejge-9940	76	69	,	,	PUNCT
ejge-9940	76	70	investment	investment	NOUN
ejge-9940	76	71	freedom	freedom	NOUN
ejge-9940	76	72	,	,	PUNCT
ejge-9940	76	73	financial	financial	ADJ
ejge-9940	76	74	freedom	freedom	NOUN
ejge-9940	76	75	)	)	PUNCT
ejge-9940	76	76	;	;	PUNCT
ejge-9940	76	77	(	(	PUNCT
ejge-9940	76	78	the	the	DET
ejge-9940	76	79	heritage	heritage	NOUN
ejge-9940	76	80	foundation	foundation	PROPN
ejge-9940	76	81	,	,	PUNCT
ejge-9940	76	82	2023	2023	NUM
ejge-9940	76	83	)	)	PUNCT
ejge-9940	76	84	.	.	PUNCT
ejge-9940	77	1	3.1.4	3.1.4	NUM
ejge-9940	77	2	corruption	corruption	NOUN
ejge-9940	77	3	perception	perception	NOUN
ejge-9940	77	4	index	index	NOUN
ejge-9940	77	5	the	the	DET
ejge-9940	77	6	cpi	cpi	PROPN
ejge-9940	77	7	is	be	AUX
ejge-9940	77	8	another	another	DET
ejge-9940	77	9	variable	variable	NOUN
ejge-9940	77	10	incorporated	incorporate	VERB
ejge-9940	77	11	into	into	ADP
ejge-9940	77	12	the	the	DET
ejge-9940	77	13	model	model	NOUN
ejge-9940	77	14	.	.	PUNCT
ejge-9940	78	1	it	it	PRON
ejge-9940	78	2	measures	measure	VERB
ejge-9940	78	3	the	the	DET
ejge-9940	78	4	perceived	perceive	VERB
ejge-9940	78	5	level	level	NOUN
ejge-9940	78	6	of	of	ADP
ejge-9940	78	7	corruption	corruption	NOUN
ejge-9940	78	8	in	in	ADP
ejge-9940	78	9	each	each	DET
ejge-9940	78	10	country	country	NOUN
ejge-9940	78	11	’s	’s	PART
ejge-9940	78	12	public	public	ADJ
ejge-9940	78	13	sector	sector	NOUN
ejge-9940	78	14	,	,	PUNCT
ejge-9940	78	15	according	accord	VERB
ejge-9940	78	16	to	to	ADP
ejge-9940	78	17	experts	expert	NOUN
ejge-9940	78	18	and	and	CCONJ
ejge-9940	78	19	businesspeople	businesspeople	NOUN
ejge-9940	78	20	.	.	PUNCT
ejge-9940	79	1	a	a	DET
ejge-9940	79	2	higher	high	ADJ
ejge-9940	79	3	cpi	cpi	NOUN
ejge-9940	79	4	indicates	indicate	VERB
ejge-9940	79	5	lower	low	ADJ
ejge-9940	79	6	perceived	perceive	VERB
ejge-9940	79	7	corruption	corruption	NOUN
ejge-9940	79	8	.	.	PUNCT
ejge-9940	80	1	alongside	alongside	ADP
ejge-9940	80	2	the	the	DET
ejge-9940	80	3	index	index	NOUN
ejge-9940	80	4	of	of	ADP
ejge-9940	80	5	economic	economic	ADJ
ejge-9940	80	6	freedom	freedom	NOUN
ejge-9940	80	7	,	,	PUNCT
ejge-9940	80	8	the	the	DET
ejge-9940	80	9	cpi	cpi	NOUN
ejge-9940	80	10	serves	serve	VERB
ejge-9940	80	11	as	as	ADP
ejge-9940	80	12	another	another	DET
ejge-9940	80	13	indicator	indicator	NOUN
ejge-9940	80	14	of	of	ADP
ejge-9940	80	15	the	the	DET
ejge-9940	80	16	quality	quality	NOUN
ejge-9940	80	17	of	of	ADP
ejge-9940	80	18	public	public	ADJ
ejge-9940	80	19	institutions	institution	NOUN
ejge-9940	80	20	.	.	PUNCT
ejge-9940	81	1	reckon	reckon	VERB
ejge-9940	81	2	(	(	PUNCT
ejge-9940	81	3	2009	2009	NUM
ejge-9940	81	4	)	)	PUNCT
ejge-9940	81	5	included	include	VERB
ejge-9940	81	6	cpi	cpi	NOUN
ejge-9940	81	7	in	in	ADP
ejge-9940	81	8	its	its	PRON
ejge-9940	81	9	econometric	econometric	ADJ
ejge-9940	81	10	analysis	analysis	NOUN
ejge-9940	81	11	of	of	ADP
ejge-9940	81	12	the	the	DET
ejge-9940	81	13	vat	vat	NOUN
ejge-9940	81	14	gap	gap	NOUN
ejge-9940	81	15	,	,	PUNCT
ejge-9940	81	16	finding	find	VERB
ejge-9940	81	17	it	it	PRON
ejge-9940	81	18	to	to	PART
ejge-9940	81	19	be	be	AUX
ejge-9940	81	20	the	the	DET
ejge-9940	81	21	variable	variable	NOUN
ejge-9940	81	22	most	most	ADV
ejge-9940	81	23	strongly	strongly	ADV
ejge-9940	81	24	associated	associate	VERB
ejge-9940	81	25	with	with	ADP
ejge-9940	81	26	the	the	DET
ejge-9940	81	27	size	size	NOUN
ejge-9940	81	28	of	of	ADP
ejge-9940	81	29	the	the	DET
ejge-9940	81	30	vat	vat	NOUN
ejge-9940	81	31	gap	gap	NOUN
ejge-9940	81	32	;	;	PUNCT
ejge-9940	81	33	lower	low	ADJ
ejge-9940	81	34	perceived	perceive	VERB
ejge-9940	81	35	corruption	corruption	NOUN
ejge-9940	81	36	corresponds	correspond	VERB
ejge-9940	81	37	to	to	ADP
ejge-9940	81	38	a	a	DET
ejge-9940	81	39	smaller	small	ADJ
ejge-9940	81	40	vat	vat	NOUN
ejge-9940	81	41	gap	gap	NOUN
ejge-9940	81	42	.	.	PUNCT
ejge-9940	82	1	the	the	DET
ejge-9940	82	2	center	center	NOUN
ejge-9940	82	3	for	for	ADP
ejge-9940	82	4	social	social	ADJ
ejge-9940	82	5	and	and	CCONJ
ejge-9940	82	6	economic	economic	ADJ
ejge-9940	82	7	research	research	NOUN
ejge-9940	82	8	also	also	ADV
ejge-9940	82	9	included	include	VERB
ejge-9940	82	10	cpi	cpi	NOUN
ejge-9940	82	11	in	in	ADP
ejge-9940	82	12	its	its	PRON
ejge-9940	82	13	regression	regression	NOUN
ejge-9940	82	14	analysis	analysis	NOUN
ejge-9940	82	15	of	of	ADP
ejge-9940	82	16	the	the	DET
ejge-9940	82	17	determinants	determinant	NOUN
ejge-9940	82	18	of	of	ADP
ejge-9940	82	19	vat	vat	NOUN
ejge-9940	82	20	gaps	gap	NOUN
ejge-9940	82	21	,	,	PUNCT
ejge-9940	82	22	but	but	CCONJ
ejge-9940	82	23	their	their	PRON
ejge-9940	82	24	results	result	NOUN
ejge-9940	82	25	showed	show	VERB
ejge-9940	82	26	a	a	DET
ejge-9940	82	27	positive	positive	ADJ
ejge-9940	82	28	,	,	PUNCT
ejge-9940	82	29	albeit	albeit	SCONJ
ejge-9940	82	30	insignificant	insignificant	ADJ
ejge-9940	82	31	,	,	PUNCT
ejge-9940	82	32	relationship	relationship	NOUN
ejge-9940	82	33	between	between	ADP
ejge-9940	82	34	the	the	DET
ejge-9940	82	35	vat	vat	NOUN
ejge-9940	82	36	gap	gap	NOUN
ejge-9940	82	37	and	and	CCONJ
ejge-9940	82	38	cpi	cpi	NOUN
ejge-9940	82	39	;	;	PUNCT
ejge-9940	82	40	this	this	PRON
ejge-9940	82	41	indicates	indicate	VERB
ejge-9940	82	42	that	that	SCONJ
ejge-9940	82	43	an	an	DET
ejge-9940	82	44	improvement	improvement	NOUN
ejge-9940	82	45	in	in	ADP
ejge-9940	82	46	the	the	DET
ejge-9940	82	47	perception	perception	NOUN
ejge-9940	82	48	of	of	ADP
ejge-9940	82	49	corruption	corruption	NOUN
ejge-9940	82	50	within	within	ADP
ejge-9940	82	51	a	a	DET
ejge-9940	82	52	country	country	NOUN
ejge-9940	82	53	is	be	AUX
ejge-9940	82	54	associated	associate	VERB
ejge-9940	82	55	with	with	ADP
ejge-9940	82	56	a	a	DET
ejge-9940	82	57	higher	high	ADJ
ejge-9940	82	58	vat	vat	NOUN
ejge-9940	82	59	gap	gap	NOUN
ejge-9940	82	60	(	(	PUNCT
ejge-9940	82	61	barbone	barbone	NOUN
ejge-9940	82	62	et	et	NOUN
ejge-9940	82	63	al	al	PROPN
ejge-9940	82	64	.	.	PROPN
ejge-9940	82	65	,	,	PUNCT
ejge-9940	82	66	2013	2013	NUM
ejge-9940	82	67	)	)	PUNCT
ejge-9940	82	68	.	.	PUNCT
ejge-9940	83	1	these	these	DET
ejge-9940	83	2	consulting	consulting	NOUN
ejge-9940	83	3	firms	firm	NOUN
ejge-9940	83	4	,	,	PUNCT
ejge-9940	83	5	case	case	NOUN
ejge-9940	83	6	and	and	CCONJ
ejge-9940	83	7	reckon	reckon	VERB
ejge-9940	83	8	,	,	PUNCT
ejge-9940	83	9	have	have	AUX
ejge-9940	83	10	reported	report	VERB
ejge-9940	83	11	contrasting	contrast	VERB
ejge-9940	83	12	results	result	NOUN
ejge-9940	83	13	regarding	regard	VERB
ejge-9940	83	14	the	the	DET
ejge-9940	83	15	relationship	relationship	NOUN
ejge-9940	83	16	between	between	ADP
ejge-9940	83	17	cpi	cpi	PROPN
ejge-9940	83	18	and	and	CCONJ
ejge-9940	83	19	the	the	DET
ejge-9940	83	20	vat	vat	NOUN
ejge-9940	83	21	gap	gap	NOUN
ejge-9940	83	22	.	.	PUNCT
ejge-9940	84	1	3.1.5	3.1.5	NUM
ejge-9940	84	2	general	general	ADJ
ejge-9940	84	3	government	government	NOUN
ejge-9940	84	4	expenditure	expenditure	NOUN
ejge-9940	84	5	for	for	ADP
ejge-9940	84	6	the	the	DET
ejge-9940	84	7	model	model	NOUN
ejge-9940	84	8	,	,	PUNCT
ejge-9940	84	9	government	government	NOUN
ejge-9940	84	10	expenditure	expenditure	NOUN
ejge-9940	84	11	is	be	AUX
ejge-9940	84	12	expressed	express	VERB
ejge-9940	84	13	as	as	ADP
ejge-9940	84	14	a	a	DET
ejge-9940	84	15	share	share	NOUN
ejge-9940	84	16	of	of	ADP
ejge-9940	84	17	the	the	DET
ejge-9940	84	18	gdp	gdp	NOUN
ejge-9940	84	19	in	in	ADP
ejge-9940	84	20	each	each	DET
ejge-9940	84	21	country	country	NOUN
ejge-9940	84	22	.	.	PUNCT
ejge-9940	85	1	reckon	reckon	VERB
ejge-9940	85	2	(	(	PUNCT
ejge-9940	85	3	2009	2009	NUM
ejge-9940	85	4	)	)	PUNCT
ejge-9940	85	5	included	include	VERB
ejge-9940	85	6	government	government	NOUN
ejge-9940	85	7	expenditure	expenditure	NOUN
ejge-9940	85	8	in	in	ADP
ejge-9940	85	9	his	his	PRON
ejge-9940	85	10	research	research	NOUN
ejge-9940	85	11	into	into	ADP
ejge-9940	85	12	the	the	DET
ejge-9940	85	13	causes	cause	NOUN
ejge-9940	85	14	of	of	ADP
ejge-9940	85	15	the	the	DET
ejge-9940	85	16	vat	vat	NOUN
ejge-9940	85	17	gap	gap	NOUN
ejge-9940	85	18	as	as	SCONJ
ejge-9940	85	19	it	it	PRON
ejge-9940	85	20	reflects	reflect	VERB
ejge-9940	85	21	the	the	DET
ejge-9940	85	22	total	total	ADJ
ejge-9940	85	23	tax	tax	NOUN
ejge-9940	85	24	burden	burden	NOUN
ejge-9940	85	25	and	and	CCONJ
ejge-9940	85	26	the	the	DET
ejge-9940	85	27	size	size	NOUN
ejge-9940	85	28	of	of	ADP
ejge-9940	85	29	the	the	DET
ejge-9940	85	30	public	public	ADJ
ejge-9940	85	31	sector	sector	NOUN
ejge-9940	85	32	,	,	PUNCT
ejge-9940	85	33	encompassing	encompass	VERB
ejge-9940	85	34	tax	tax	NOUN
ejge-9940	85	35	audits	audits	NOUN
ejge-9940	85	36	and	and	CCONJ
ejge-9940	85	37	other	other	ADJ
ejge-9940	85	38	regulatory	regulatory	ADJ
ejge-9940	85	39	types	type	NOUN
ejge-9940	85	40	.	.	PUNCT
ejge-9940	86	1	similarly	similarly	ADV
ejge-9940	86	2	,	,	PUNCT
ejge-9940	86	3	zídková	zídková	NOUN
ejge-9940	86	4	and	and	CCONJ
ejge-9940	86	5	pavel	pavel	PROPN
ejge-9940	86	6	(	(	PUNCT
ejge-9940	86	7	2016	2016	NUM
ejge-9940	86	8	)	)	PUNCT
ejge-9940	86	9	factored	factor	VERB
ejge-9940	86	10	in	in	ADP
ejge-9940	86	11	government	government	NOUN
ejge-9940	86	12	spending	spending	NOUN
ejge-9940	86	13	as	as	ADP
ejge-9940	86	14	a	a	DET
ejge-9940	86	15	share	share	NOUN
ejge-9940	86	16	of	of	ADP
ejge-9940	86	17	gdp	gdp	NOUN
ejge-9940	86	18	in	in	ADP
ejge-9940	86	19	their	their	PRON
ejge-9940	86	20	study	study	NOUN
ejge-9940	86	21	on	on	ADP
ejge-9940	86	22	the	the	DET
ejge-9940	86	23	causes	cause	NOUN
ejge-9940	86	24	of	of	ADP
ejge-9940	86	25	the	the	DET
ejge-9940	86	26	vat	vat	NOUN
ejge-9940	86	27	gap	gap	NOUN
ejge-9940	86	28	,	,	PUNCT
ejge-9940	86	29	arguing	argue	VERB
ejge-9940	86	30	that	that	SCONJ
ejge-9940	86	31	a	a	DET
ejge-9940	86	32	larger	large	ADJ
ejge-9940	86	33	public	public	ADJ
ejge-9940	86	34	sector	sector	NOUN
ejge-9940	86	35	size	size	NOUN
ejge-9940	86	36	leads	lead	VERB
ejge-9940	86	37	to	to	ADP
ejge-9940	86	38	a	a	DET
ejge-9940	86	39	reduction	reduction	NOUN
ejge-9940	86	40	in	in	ADP
ejge-9940	86	41	the	the	DET
ejge-9940	86	42	vat	vat	NOUN
ejge-9940	86	43	gap	gap	NOUN
ejge-9940	86	44	.	.	PUNCT
ejge-9940	87	1	3.1.6	3.1.6	NUM
ejge-9940	87	2	final	final	ADJ
ejge-9940	87	3	consumption	consumption	NOUN
ejge-9940	87	4	expenditure	expenditure	NOUN
ejge-9940	87	5	final	final	ADJ
ejge-9940	87	6	consumption	consumption	NOUN
ejge-9940	87	7	expenditure	expenditure	NOUN
ejge-9940	87	8	refers	refer	VERB
ejge-9940	87	9	to	to	ADP
ejge-9940	87	10	the	the	DET
ejge-9940	87	11	portion	portion	NOUN
ejge-9940	87	12	of	of	ADP
ejge-9940	87	13	expenditure	expenditure	NOUN
ejge-9940	87	14	primarily	primarily	ADV
ejge-9940	87	15	spent	spend	VERB
ejge-9940	87	16	by	by	ADP
ejge-9940	87	17	households	household	NOUN
ejge-9940	87	18	on	on	ADP
ejge-9940	87	19	goods	good	NOUN
ejge-9940	87	20	and	and	CCONJ
ejge-9940	87	21	services	service	NOUN
ejge-9940	87	22	intended	intend	VERB
ejge-9940	87	23	to	to	PART
ejge-9940	87	24	directly	directly	ADV
ejge-9940	87	25	satisfy	satisfy	VERB
ejge-9940	87	26	individual	individual	ADJ
ejge-9940	87	27	needs	need	NOUN
ejge-9940	87	28	(	(	PUNCT
ejge-9940	87	29	eurostat	eurostat	PROPN
ejge-9940	87	30	,	,	PUNCT
ejge-9940	87	31	2016	2016	NUM
ejge-9940	87	32	)	)	PUNCT
ejge-9940	87	33	.	.	PUNCT
ejge-9940	88	1	according	accord	VERB
ejge-9940	88	2	to	to	ADP
ejge-9940	88	3	zídková	zídková	NOUN
ejge-9940	88	4	and	and	CCONJ
ejge-9940	88	5	pavel	pavel	PROPN
ejge-9940	88	6	(	(	PUNCT
ejge-9940	88	7	2016	2016	NUM
ejge-9940	88	8	)	)	PUNCT
ejge-9940	88	9	,	,	PUNCT
ejge-9940	88	10	final	final	ADJ
ejge-9940	88	11	consumption	consumption	NOUN
ejge-9940	88	12	poses	pose	VERB
ejge-9940	88	13	more	more	ADJ
ejge-9940	88	14	challenges	challenge	NOUN
ejge-9940	88	15	for	for	ADP
ejge-9940	88	16	vat	vat	NOUN
ejge-9940	88	17	collection	collection	NOUN
ejge-9940	88	18	compared	compare	VERB
ejge-9940	88	19	to	to	ADP
ejge-9940	88	20	intermediate	intermediate	ADJ
ejge-9940	88	21	consumption	consumption	NOUN
ejge-9940	88	22	by	by	ADP
ejge-9940	88	23	manufacturing	manufacture	VERB
ejge-9940	88	24	businesses	business	NOUN
ejge-9940	88	25	,	,	PUNCT
ejge-9940	88	26	which	which	PRON
ejge-9940	88	27	can	can	AUX
ejge-9940	88	28	claim	claim	VERB
ejge-9940	88	29	vat	vat	NOUN
ejge-9940	88	30	deductions	deduction	NOUN
ejge-9940	88	31	on	on	ADP
ejge-9940	88	32	their	their	PRON
ejge-9940	88	33	purchases	purchase	NOUN
ejge-9940	88	34	.	.	PUNCT
ejge-9940	89	1	these	these	DET
ejge-9940	89	2	purchases	purchase	NOUN
ejge-9940	89	3	can	can	AUX
ejge-9940	89	4	be	be	AUX
ejge-9940	89	5	made	make	VERB
ejge-9940	89	6	in	in	ADP
ejge-9940	89	7	cash	cash	NOUN
ejge-9940	89	8	and	and	CCONJ
ejge-9940	89	9	,	,	PUNCT
ejge-9940	89	10	as	as	ADP
ejge-9940	89	11	such	such	ADJ
ejge-9940	89	12	,	,	PUNCT
ejge-9940	89	13	may	may	AUX
ejge-9940	89	14	evade	evade	VERB
ejge-9940	89	15	the	the	DET
ejge-9940	89	16	scrutiny	scrutiny	NOUN
ejge-9940	89	17	of	of	ADP
ejge-9940	89	18	tax	tax	NOUN
ejge-9940	89	19	authorities	authority	NOUN
ejge-9940	89	20	.	.	PUNCT
ejge-9940	90	1	a	a	DET
ejge-9940	90	2	study	study	NOUN
ejge-9940	90	3	by	by	ADP
ejge-9940	90	4	immordino	immordino	NOUN
ejge-9940	90	5	and	and	CCONJ
ejge-9940	90	6	russo	russo	NOUN
ejge-9940	90	7	(	(	PUNCT
ejge-9940	90	8	2018	2018	NUM
ejge-9940	90	9	)	)	PUNCT
ejge-9940	90	10	demonstrates	demonstrate	VERB
ejge-9940	90	11	that	that	SCONJ
ejge-9940	90	12	cashless	cashless	NOUN
ejge-9940	90	13	payments	payment	NOUN
ejge-9940	90	14	negatively	negatively	ADV
ejge-9940	90	15	impact	impact	VERB
ejge-9940	90	16	the	the	DET
ejge-9940	90	17	vat	vat	NOUN
ejge-9940	90	18	gap	gap	NOUN
ejge-9940	90	19	.	.	PUNCT
ejge-9940	91	1	3.1.7	3.1.7	NUM
ejge-9940	91	2	e	e	NOUN
ejge-9940	91	3	-	-	NOUN
ejge-9940	91	4	government	government	NOUN
ejge-9940	91	5	development	development	NOUN
ejge-9940	91	6	index	index	NOUN
ejge-9940	91	7	the	the	DET
ejge-9940	91	8	egdi	egdi	NOUN
ejge-9940	91	9	is	be	AUX
ejge-9940	91	10	an	an	DET
ejge-9940	91	11	index	index	NOUN
ejge-9940	91	12	produced	produce	VERB
ejge-9940	91	13	by	by	ADP
ejge-9940	91	14	the	the	DET
ejge-9940	91	15	united	united	PROPN
ejge-9940	91	16	nations	nations	PROPN
ejge-9940	91	17	for	for	ADP
ejge-9940	91	18	its	its	PRON
ejge-9940	91	19	member	member	NOUN
ejge-9940	91	20	states	state	NOUN
ejge-9940	91	21	to	to	PART
ejge-9940	91	22	reflect	reflect	VERB
ejge-9940	91	23	the	the	DET
ejge-9940	91	24	utilisation	utilisation	NOUN
ejge-9940	91	25	of	of	ADP
ejge-9940	91	26	information	information	NOUN
ejge-9940	91	27	technology	technology	NOUN
ejge-9940	91	28	.	.	PUNCT
ejge-9940	92	1	the	the	DET
ejge-9940	92	2	index	index	NOUN
ejge-9940	92	3	comprises	comprise	VERB
ejge-9940	92	4	three	three	NUM
ejge-9940	92	5	sub	sub	NOUN
ejge-9940	92	6	-	-	NOUN
ejge-9940	92	7	indices	index	NOUN
ejge-9940	92	8	:	:	PUNCT
ejge-9940	92	9	provision	provision	NOUN
ejge-9940	92	10	of	of	ADP
ejge-9940	92	11	online	online	ADJ
ejge-9940	92	12	services	service	NOUN
ejge-9940	92	13	(	(	PUNCT
ejge-9940	92	14	online	online	PROPN
ejge-9940	92	15	service	service	NOUN
ejge-9940	92	16	index	index	NOUN
ejge-9940	92	17	)	)	PUNCT
ejge-9940	92	18	,	,	PUNCT
ejge-9940	92	19	human	human	ADJ
ejge-9940	92	20	participation	participation	NOUN
ejge-9940	92	21	(	(	PUNCT
ejge-9940	92	22	human	human	ADJ
ejge-9940	92	23	capital	capital	NOUN
ejge-9940	92	24	index	index	PROPN
ejge-9940	92	25	)	)	PUNCT
ejge-9940	92	26	,	,	PUNCT
ejge-9940	92	27	and	and	CCONJ
ejge-9940	92	28	telecommunication	telecommunication	NOUN
ejge-9940	92	29	194	194	NUM
ejge-9940	92	30	iva	iva	PROPN
ejge-9940	92	31	hasíková	hasíková	PROPN
ejge-9940	92	32	connectivity	connectivity	NOUN
ejge-9940	92	33	(	(	PUNCT
ejge-9940	92	34	telecommunication	telecommunication	NOUN
ejge-9940	92	35	infrastructure	infrastructure	NOUN
ejge-9940	92	36	index	index	NOUN
ejge-9940	92	37	)	)	PUNCT
ejge-9940	92	38	(	(	PUNCT
ejge-9940	92	39	united	united	PROPN
ejge-9940	92	40	nations	nations	PROPN
ejge-9940	92	41	,	,	PUNCT
ejge-9940	92	42	2023	2023	NUM
ejge-9940	92	43	)	)	PUNCT
ejge-9940	92	44	.	.	PUNCT
ejge-9940	93	1	utilising	utilise	VERB
ejge-9940	93	2	this	this	DET
ejge-9940	93	3	index	index	NOUN
ejge-9940	93	4	aids	aid	NOUN
ejge-9940	93	5	in	in	ADP
ejge-9940	93	6	considering	consider	VERB
ejge-9940	93	7	the	the	DET
ejge-9940	93	8	advance	advance	NOUN
ejge-9940	93	9	of	of	ADP
ejge-9940	93	10	digitalisation	digitalisation	NOUN
ejge-9940	93	11	,	,	PUNCT
ejge-9940	93	12	which	which	PRON
ejge-9940	93	13	aims	aim	VERB
ejge-9940	93	14	to	to	PART
ejge-9940	93	15	eliminate	eliminate	VERB
ejge-9940	93	16	tax	tax	NOUN
ejge-9940	93	17	evasion	evasion	NOUN
ejge-9940	93	18	.	.	PUNCT
ejge-9940	94	1	case	case	NOUN
ejge-9940	94	2	incorporated	incorporate	VERB
ejge-9940	94	3	information	information	NOUN
ejge-9940	94	4	technology	technology	NOUN
ejge-9940	94	5	expenditures	expenditure	NOUN
ejge-9940	94	6	related	relate	VERB
ejge-9940	94	7	to	to	ADP
ejge-9940	94	8	gdp	gdp	NOUN
ejge-9940	94	9	to	to	PART
ejge-9940	94	10	gauge	gauge	VERB
ejge-9940	94	11	the	the	DET
ejge-9940	94	12	effect	effect	NOUN
ejge-9940	94	13	of	of	ADP
ejge-9940	94	14	implementing	implement	VERB
ejge-9940	94	15	innovative	innovative	ADJ
ejge-9940	94	16	processes	process	NOUN
ejge-9940	94	17	into	into	ADP
ejge-9940	94	18	tax	tax	NOUN
ejge-9940	94	19	administration	administration	NOUN
ejge-9940	94	20	;	;	PUNCT
ejge-9940	94	21	their	their	PRON
ejge-9940	94	22	research	research	NOUN
ejge-9940	94	23	indicates	indicate	VERB
ejge-9940	94	24	a	a	DET
ejge-9940	94	25	statistically	statistically	ADV
ejge-9940	94	26	significant	significant	ADJ
ejge-9940	94	27	negative	negative	ADJ
ejge-9940	94	28	impact	impact	NOUN
ejge-9940	94	29	of	of	ADP
ejge-9940	94	30	information	information	NOUN
ejge-9940	94	31	technology	technology	NOUN
ejge-9940	94	32	expenditures	expenditure	NOUN
ejge-9940	94	33	on	on	ADP
ejge-9940	94	34	the	the	DET
ejge-9940	94	35	vat	vat	NOUN
ejge-9940	94	36	gap	gap	NOUN
ejge-9940	94	37	(	(	PUNCT
ejge-9940	94	38	poniatowski	poniatowski	NOUN
ejge-9940	94	39	et	et	PROPN
ejge-9940	94	40	al	al	PROPN
ejge-9940	94	41	.	.	PROPN
ejge-9940	94	42	,	,	PUNCT
ejge-9940	94	43	2020	2020	NUM
ejge-9940	94	44	)	)	PUNCT
ejge-9940	94	45	.	.	PUNCT
ejge-9940	95	1	digitalisation	digitalisation	NOUN
ejge-9940	95	2	will	will	AUX
ejge-9940	95	3	enable	enable	VERB
ejge-9940	95	4	governments	government	NOUN
ejge-9940	95	5	to	to	PART
ejge-9940	95	6	access	access	VERB
ejge-9940	95	7	and	and	CCONJ
ejge-9940	95	8	analyse	analyse	VERB
ejge-9940	95	9	the	the	DET
ejge-9940	95	10	necessary	necessary	ADJ
ejge-9940	95	11	information	information	NOUN
ejge-9940	95	12	,	,	PUNCT
ejge-9940	95	13	thus	thus	ADV
ejge-9940	95	14	increasing	increase	VERB
ejge-9940	95	15	tax	tax	NOUN
ejge-9940	95	16	collection	collection	NOUN
ejge-9940	95	17	efficiency	efficiency	NOUN
ejge-9940	95	18	(	(	PUNCT
ejge-9940	95	19	alm	alm	NOUN
ejge-9940	95	20	,	,	PUNCT
ejge-9940	95	21	2021	2021	NUM
ejge-9940	95	22	)	)	PUNCT
ejge-9940	95	23	.	.	PUNCT
ejge-9940	96	1	however	however	ADV
ejge-9940	96	2	,	,	PUNCT
ejge-9940	96	3	alm	alm	PROPN
ejge-9940	96	4	(	(	PUNCT
ejge-9940	96	5	2021	2021	NUM
ejge-9940	96	6	)	)	PUNCT
ejge-9940	96	7	also	also	ADV
ejge-9940	96	8	cautions	caution	VERB
ejge-9940	96	9	that	that	SCONJ
ejge-9940	96	10	technological	technological	ADJ
ejge-9940	96	11	changes	change	NOUN
ejge-9940	96	12	will	will	AUX
ejge-9940	96	13	make	make	VERB
ejge-9940	96	14	tax	tax	NOUN
ejge-9940	96	15	evasion	evasion	NOUN
ejge-9940	96	16	increasingly	increasingly	ADV
ejge-9940	96	17	difficult	difficult	ADJ
ejge-9940	96	18	for	for	ADP
ejge-9940	96	19	entities	entity	NOUN
ejge-9940	96	20	whose	whose	DET
ejge-9940	96	21	transactions	transaction	NOUN
ejge-9940	96	22	leave	leave	VERB
ejge-9940	96	23	an	an	DET
ejge-9940	96	24	electronic	electronic	ADJ
ejge-9940	96	25	trail	trail	NOUN
ejge-9940	96	26	or	or	CCONJ
ejge-9940	96	27	are	be	AUX
ejge-9940	96	28	subject	subject	ADJ
ejge-9940	96	29	to	to	ADP
ejge-9940	96	30	third	third	ADJ
ejge-9940	96	31	-	-	PUNCT
ejge-9940	96	32	party	party	NOUN
ejge-9940	96	33	information	information	NOUN
ejge-9940	96	34	reporting	reporting	NOUN
ejge-9940	96	35	.	.	PUNCT
ejge-9940	97	1	these	these	DET
ejge-9940	97	2	entities	entity	NOUN
ejge-9940	97	3	comprise	comprise	VERB
ejge-9940	97	4	most	most	ADJ
ejge-9940	97	5	taxpayers	taxpayer	NOUN
ejge-9940	97	6	in	in	ADP
ejge-9940	97	7	developing	develop	VERB
ejge-9940	97	8	and	and	CCONJ
ejge-9940	97	9	developed	developed	ADJ
ejge-9940	97	10	countries	country	NOUN
ejge-9940	97	11	.	.	PUNCT
ejge-9940	98	1	conversely	conversely	ADV
ejge-9940	98	2	,	,	PUNCT
ejge-9940	98	3	digitalisation	digitalisation	NOUN
ejge-9940	98	4	appears	appear	VERB
ejge-9940	98	5	to	to	PART
ejge-9940	98	6	facilitate	facilitate	VERB
ejge-9940	98	7	tax	tax	NOUN
ejge-9940	98	8	evasion	evasion	NOUN
ejge-9940	98	9	for	for	ADP
ejge-9940	98	10	multinational	multinational	ADJ
ejge-9940	98	11	corporations	corporation	NOUN
ejge-9940	98	12	through	through	ADP
ejge-9940	98	13	profit	profit	NOUN
ejge-9940	98	14	-	-	PUNCT
ejge-9940	98	15	shifting	shift	VERB
ejge-9940	98	16	,	,	PUNCT
ejge-9940	98	17	high	high	ADJ
ejge-9940	98	18	-	-	PUNCT
ejge-9940	98	19	income	income	NOUN
ejge-9940	98	20	individuals	individual	NOUN
ejge-9940	98	21	via	via	ADP
ejge-9940	98	22	tax	tax	NOUN
ejge-9940	98	23	havens	haven	NOUN
ejge-9940	98	24	and	and	CCONJ
ejge-9940	98	25	money	money	NOUN
ejge-9940	98	26	laundering	laundering	NOUN
ejge-9940	98	27	,	,	PUNCT
ejge-9940	98	28	and	and	CCONJ
ejge-9940	98	29	independent	independent	ADJ
ejge-9940	98	30	contractors	contractor	NOUN
ejge-9940	98	31	who	who	PRON
ejge-9940	98	32	operate	operate	VERB
ejge-9940	98	33	without	without	ADP
ejge-9940	98	34	intermediaries	intermediary	NOUN
ejge-9940	98	35	,	,	PUNCT
ejge-9940	98	36	clearing	clearing	NOUN
ejge-9940	98	37	centres	centre	NOUN
ejge-9940	98	38	,	,	PUNCT
ejge-9940	98	39	or	or	CCONJ
ejge-9940	98	40	banks	bank	NOUN
ejge-9940	98	41	,	,	PUNCT
ejge-9940	98	42	leaving	leave	VERB
ejge-9940	98	43	no	no	DET
ejge-9940	98	44	electronic	electronic	ADJ
ejge-9940	98	45	trail	trail	NOUN
ejge-9940	98	46	of	of	ADP
ejge-9940	98	47	their	their	PRON
ejge-9940	98	48	transactions	transaction	NOUN
ejge-9940	98	49	.	.	PUNCT
ejge-9940	99	1	table	table	NOUN
ejge-9940	99	2	1	1	NUM
ejge-9940	99	3	.	.	PUNCT
ejge-9940	100	1	candidate	candidate	NOUN
ejge-9940	100	2	causes	cause	NOUN
ejge-9940	100	3	and	and	CCONJ
ejge-9940	100	4	indicators	indicator	NOUN
ejge-9940	100	5	of	of	ADP
ejge-9940	100	6	the	the	DET
ejge-9940	100	7	vat	vat	NOUN
ejge-9940	100	8	gap	gap	NOUN
ejge-9940	100	9	.	.	PUNCT
ejge-9940	101	1	variable	variable	ADJ
ejge-9940	101	2	explanation	explanation	NOUN
ejge-9940	101	3	author	author	NOUN
ejge-9940	101	4	predicted	predict	VERB
ejge-9940	101	5	effect	effect	NOUN
ejge-9940	101	6	on	on	ADP
ejge-9940	101	7	the	the	DET
ejge-9940	101	8	vat	vat	NOUN
ejge-9940	101	9	gap	gap	NOUN
ejge-9940	101	10	source	source	NOUN
ejge-9940	101	11	unemployment	unemployment	NOUN
ejge-9940	101	12	rate	rate	NOUN
ejge-9940	101	13	poverty	poverty	NOUN
ejge-9940	101	14	,	,	PUNCT
ejge-9940	101	15	income	income	NOUN
ejge-9940	101	16	inequality	inequality	NOUN
ejge-9940	101	17	,	,	PUNCT
ejge-9940	101	18	index	index	NOUN
ejge-9940	101	19	of	of	ADP
ejge-9940	101	20	the	the	DET
ejge-9940	101	21	economic	economic	ADJ
ejge-9940	101	22	cycle	cycle	NOUN
ejge-9940	101	23	poniatowski	poniatowski	NOUN
ejge-9940	101	24	et	et	PROPN
ejge-9940	101	25	al	al	PROPN
ejge-9940	101	26	.	.	PUNCT
ejge-9940	102	1	(	(	PUNCT
ejge-9940	102	2	2018	2018	NUM
ejge-9940	102	3	)	)	PUNCT
ejge-9940	103	1	;	;	PUNCT
ejge-9940	103	2	reckon	reckon	VERB
ejge-9940	103	3	(	(	PUNCT
ejge-9940	103	4	2009	2009	NUM
ejge-9940	103	5	)	)	PUNCT
ejge-9940	104	1	+	+	CCONJ
ejge-9940	104	2	eurostat	eurostat	X
ejge-9940	104	3	gross	gross	ADJ
ejge-9940	104	4	capital	capital	NOUN
ejge-9940	104	5	formation	formation	NOUN
ejge-9940	104	6	investments	investment	NOUN
ejge-9940	104	7	kasnauskienė	kasnauskienė	PROPN
ejge-9940	104	8	and	and	CCONJ
ejge-9940	104	9	krimisieraitė	krimisieraitė	PROPN
ejge-9940	104	10	(	(	PUNCT
ejge-9940	104	11	2015	2015	NUM
ejge-9940	104	12	)	)	PUNCT
ejge-9940	104	13	−	−	NOUN
ejge-9940	104	14	eurostat	eurostat	PROPN
ejge-9940	104	15	openness	openness	NOUN
ejge-9940	104	16	of	of	ADP
ejge-9940	104	17	economy	economy	NOUN
ejge-9940	104	18	risk	risk	NOUN
ejge-9940	104	19	of	of	ADP
ejge-9940	104	20	carousel	carousel	NOUN
ejge-9940	104	21	fraud	fraud	NOUN
ejge-9940	104	22	,	,	PUNCT
ejge-9940	104	23	the	the	DET
ejge-9940	104	24	openness	openness	NOUN
ejge-9940	104	25	of	of	ADP
ejge-9940	104	26	the	the	DET
ejge-9940	104	27	economy	economy	NOUN
ejge-9940	104	28	zídková	zídková	NOUN
ejge-9940	104	29	and	and	CCONJ
ejge-9940	104	30	pavel	pavel	PROPN
ejge-9940	104	31	(	(	PUNCT
ejge-9940	104	32	2016	2016	NUM
ejge-9940	104	33	)	)	PUNCT
ejge-9940	105	1	+	+	X
ejge-9940	105	2	/−	/−	NUM
ejge-9940	105	3	eurostat	eurostat	X
ejge-9940	105	4	index	index	NOUN
ejge-9940	105	5	of	of	ADP
ejge-9940	105	6	economic	economic	ADJ
ejge-9940	105	7	freedom	freedom	NOUN
ejge-9940	105	8	government	government	NOUN
ejge-9940	105	9	quality	quality	NOUN
ejge-9940	105	10	,	,	PUNCT
ejge-9940	105	11	tax	tax	NOUN
ejge-9940	105	12	burden	burden	NOUN
ejge-9940	105	13	,	,	PUNCT
ejge-9940	105	14	open	open	ADJ
ejge-9940	105	15	market	market	NOUN
ejge-9940	105	16	godin	godin	NOUN
ejge-9940	105	17	and	and	CCONJ
ejge-9940	105	18	hindriks	hindriks	NOUN
ejge-9940	105	19	(	(	PUNCT
ejge-9940	105	20	2015	2015	NUM
ejge-9940	105	21	)	)	PUNCT
ejge-9940	105	22	;	;	PUNCT
ejge-9940	105	23	hanousek	hanousek	VERB
ejge-9940	105	24	a	a	DET
ejge-9940	105	25	palda	palda	NOUN
ejge-9940	105	26	(	(	PUNCT
ejge-9940	105	27	2004	2004	NUM
ejge-9940	105	28	)	)	PUNCT
ejge-9940	105	29	−	−	ADP
ejge-9940	106	1	the	the	DET
ejge-9940	106	2	heritage	heritage	PROPN
ejge-9940	106	3	foundation	foundation	PROPN
ejge-9940	106	4	cpi	cpi	PROPN
ejge-9940	106	5	government	government	PROPN
ejge-9940	106	6	quality	quality	NOUN
ejge-9940	106	7	,	,	PUNCT
ejge-9940	106	8	corruption	corruption	NOUN
ejge-9940	106	9	perceived	perceive	VERB
ejge-9940	106	10	reckon	reckon	PROPN
ejge-9940	106	11	(	(	PUNCT
ejge-9940	106	12	2009	2009	NUM
ejge-9940	106	13	)	)	PUNCT
ejge-9940	107	1	+	+	X
ejge-9940	107	2	/−	/−	NUM
ejge-9940	107	3	transparency	transparency	NOUN
ejge-9940	107	4	international	international	ADJ
ejge-9940	107	5	general	general	ADJ
ejge-9940	107	6	government	government	NOUN
ejge-9940	107	7	expenditure	expenditure	NOUN
ejge-9940	107	8	size	size	NOUN
ejge-9940	107	9	of	of	ADP
ejge-9940	107	10	the	the	DET
ejge-9940	107	11	public	public	ADJ
ejge-9940	107	12	sector	sector	NOUN
ejge-9940	107	13	reckon	reckon	VERB
ejge-9940	107	14	(	(	PUNCT
ejge-9940	107	15	2009	2009	NUM
ejge-9940	107	16	)	)	PUNCT
ejge-9940	107	17	;	;	PUNCT
ejge-9940	107	18	zídková	zídková	NOUN
ejge-9940	107	19	and	and	CCONJ
ejge-9940	107	20	pavel	pavel	PROPN
ejge-9940	107	21	(	(	PUNCT
ejge-9940	107	22	2016	2016	NUM
ejge-9940	107	23	)	)	PUNCT
ejge-9940	108	1	+	+	NUM
ejge-9940	108	2	/−	/−	ADJ
ejge-9940	108	3	eurostat	eurostat	X
ejge-9940	108	4	final	final	ADJ
ejge-9940	108	5	consumption	consumption	NOUN
ejge-9940	108	6	purchases	purchase	NOUN
ejge-9940	108	7	of	of	ADP
ejge-9940	108	8	final	final	ADJ
ejge-9940	108	9	consumers	consumer	NOUN
ejge-9940	108	10	,	,	PUNCT
ejge-9940	108	11	potential	potential	ADJ
ejge-9940	108	12	vat	vat	NOUN
ejge-9940	108	13	base	base	NOUN
ejge-9940	108	14	zídková	zídková	NOUN
ejge-9940	108	15	and	and	CCONJ
ejge-9940	108	16	pavel	pavel	PROPN
ejge-9940	108	17	(	(	PUNCT
ejge-9940	108	18	2016	2016	NUM
ejge-9940	108	19	)	)	PUNCT
ejge-9940	109	1	+	+	CCONJ
ejge-9940	109	2	eurostat	eurostat	PROPN
ejge-9940	109	3	egdi	egdi	PROPN
ejge-9940	109	4	information	information	PROPN
ejge-9940	109	5	technologies	technology	NOUN
ejge-9940	109	6	in	in	ADP
ejge-9940	109	7	government	government	NOUN
ejge-9940	109	8	and	and	CCONJ
ejge-9940	109	9	tax	tax	NOUN
ejge-9940	109	10	offices	office	NOUN
ejge-9940	109	11	poniatowski	poniatowski	VERB
ejge-9940	109	12	et	et	PROPN
ejge-9940	109	13	al	al	PROPN
ejge-9940	109	14	.	.	PROPN
ejge-9940	110	1	(	(	PUNCT
ejge-9940	110	2	2020	2020	NUM
ejge-9940	110	3	)	)	PUNCT
ejge-9940	111	1	−	−	PROPN
ejge-9940	111	2	united	united	PROPN
ejge-9940	111	3	nations	nations	PROPN
ejge-9940	111	4	growth	growth	NOUN
ejge-9940	111	5	of	of	ADP
ejge-9940	111	6	gdp	gdp	NOUN
ejge-9940	111	7	per	per	ADP
ejge-9940	111	8	capita	capita	NOUN
ejge-9940	111	9	reflection	reflection	NOUN
ejge-9940	111	10	of	of	ADP
ejge-9940	111	11	tax	tax	NOUN
ejge-9940	111	12	evasion	evasion	NOUN
ejge-9940	111	13	between	between	ADP
ejge-9940	111	14	taxpayers	taxpayer	NOUN
ejge-9940	111	15	kasnauskienė	kasnauskienė	PROPN
ejge-9940	111	16	and	and	CCONJ
ejge-9940	111	17	krimisieraitė	krimisieraitė	PROPN
ejge-9940	111	18	(	(	PUNCT
ejge-9940	111	19	2015	2015	NUM
ejge-9940	111	20	)	)	PUNCT
ejge-9940	111	21	+	+	CCONJ
ejge-9940	111	22	eurostat	eurostat	X
ejge-9940	111	23	vat	vat	NOUN
ejge-9940	111	24	revenue	revenue	NOUN
ejge-9940	111	25	on	on	ADP
ejge-9940	111	26	gdp	gdp	NOUN
ejge-9940	111	27	level	level	NOUN
ejge-9940	111	28	of	of	ADP
ejge-9940	111	29	vat	vat	NOUN
ejge-9940	111	30	revenue	revenue	NOUN
ejge-9940	111	31	in	in	ADP
ejge-9940	111	32	each	each	DET
ejge-9940	111	33	country	country	NOUN
ejge-9940	111	34	kasnauskienė	kasnauskienė	PROPN
ejge-9940	111	35	and	and	CCONJ
ejge-9940	111	36	krimisieraitė	krimisieraitė	PROPN
ejge-9940	111	37	(	(	PUNCT
ejge-9940	111	38	2015	2015	NUM
ejge-9940	111	39	)	)	PUNCT
ejge-9940	111	40	−	−	PROPN
ejge-9940	112	1	eurostat	eurostat	PROPN
ejge-9940	112	2	exploring	explore	VERB
ejge-9940	112	3	determinants	determinant	NOUN
ejge-9940	112	4	of	of	ADP
ejge-9940	112	5	vat	vat	NOUN
ejge-9940	112	6	gaps	gap	NOUN
ejge-9940	112	7	using	use	VERB
ejge-9940	112	8	structural	structural	ADJ
ejge-9940	112	9	equation	equation	NOUN
ejge-9940	112	10	models	model	NOUN
ejge-9940	112	11	3.1.8	3.1.8	NUM
ejge-9940	112	12	growth	growth	NOUN
ejge-9940	112	13	of	of	ADP
ejge-9940	112	14	gdp	gdp	NOUN
ejge-9940	112	15	per	per	ADP
ejge-9940	112	16	capita	capita	X
ejge-9940	112	17	gross	gross	ADJ
ejge-9940	112	18	domestic	domestic	ADJ
ejge-9940	112	19	product	product	NOUN
ejge-9940	112	20	per	per	ADP
ejge-9940	112	21	capita	capita	NOUN
ejge-9940	112	22	will	will	AUX
ejge-9940	112	23	be	be	AUX
ejge-9940	112	24	used	use	VERB
ejge-9940	112	25	as	as	ADP
ejge-9940	112	26	the	the	DET
ejge-9940	112	27	primary	primary	ADJ
ejge-9940	112	28	indicator	indicator	NOUN
ejge-9940	112	29	to	to	PART
ejge-9940	112	30	reveal	reveal	VERB
ejge-9940	112	31	vat	vat	NOUN
ejge-9940	112	32	collection	collection	NOUN
ejge-9940	112	33	inefficiencies	inefficiency	NOUN
ejge-9940	112	34	,	,	PUNCT
ejge-9940	112	35	particularly	particularly	ADV
ejge-9940	112	36	vat	vat	NOUN
ejge-9940	112	37	evasion	evasion	NOUN
ejge-9940	112	38	.	.	PUNCT
ejge-9940	113	1	schneider	schneider	NOUN
ejge-9940	113	2	et	et	PROPN
ejge-9940	113	3	al	al	PROPN
ejge-9940	113	4	.	.	PROPN
ejge-9940	114	1	(	(	PUNCT
ejge-9940	114	2	2013	2013	NUM
ejge-9940	114	3	)	)	PUNCT
ejge-9940	114	4	utilised	utilise	VERB
ejge-9940	114	5	this	this	DET
ejge-9940	114	6	variable	variable	NOUN
ejge-9940	114	7	as	as	ADP
ejge-9940	114	8	an	an	DET
ejge-9940	114	9	indicator	indicator	NOUN
ejge-9940	114	10	when	when	SCONJ
ejge-9940	114	11	examining	examine	VERB
ejge-9940	114	12	the	the	DET
ejge-9940	114	13	shadow	shadow	NOUN
ejge-9940	114	14	economy	economy	NOUN
ejge-9940	114	15	,	,	PUNCT
ejge-9940	114	16	arguing	argue	VERB
ejge-9940	114	17	that	that	SCONJ
ejge-9940	114	18	the	the	DET
ejge-9940	114	19	informal	informal	ADJ
ejge-9940	114	20	economy	economy	NOUN
ejge-9940	114	21	must	must	AUX
ejge-9940	114	22	necessarily	necessarily	ADV
ejge-9940	114	23	be	be	AUX
ejge-9940	114	24	reflected	reflect	VERB
ejge-9940	114	25	in	in	ADP
ejge-9940	114	26	the	the	DET
ejge-9940	114	27	formal	formal	ADJ
ejge-9940	114	28	economy	economy	NOUN
ejge-9940	114	29	captured	capture	VERB
ejge-9940	114	30	by	by	ADP
ejge-9940	114	31	statistical	statistical	ADJ
ejge-9940	114	32	offices	office	NOUN
ejge-9940	114	33	.	.	PUNCT
ejge-9940	115	1	kasnauskienė	kasnauskienė	PROPN
ejge-9940	115	2	and	and	CCONJ
ejge-9940	115	3	krimisieraitė	krimisieraitė	PROPN
ejge-9940	115	4	(	(	PUNCT
ejge-9940	115	5	2015	2015	NUM
ejge-9940	115	6	)	)	PUNCT
ejge-9940	115	7	examined	examine	VERB
ejge-9940	115	8	the	the	DET
ejge-9940	115	9	determinants	determinant	NOUN
ejge-9940	115	10	of	of	ADP
ejge-9940	115	11	the	the	DET
ejge-9940	115	12	vat	vat	NOUN
ejge-9940	115	13	gap	gap	NOUN
ejge-9940	115	14	using	use	VERB
ejge-9940	115	15	the	the	DET
ejge-9940	115	16	mimic	mimic	ADJ
ejge-9940	115	17	model	model	NOUN
ejge-9940	115	18	,	,	PUNCT
ejge-9940	115	19	employing	employ	VERB
ejge-9940	115	20	real	real	ADJ
ejge-9940	115	21	gdp	gdp	NOUN
ejge-9940	115	22	per	per	ADP
ejge-9940	115	23	capita	capita	NOUN
ejge-9940	115	24	as	as	ADP
ejge-9940	115	25	one	one	NUM
ejge-9940	115	26	of	of	ADP
ejge-9940	115	27	the	the	DET
ejge-9940	115	28	indicators	indicator	NOUN
ejge-9940	115	29	to	to	PART
ejge-9940	115	30	negate	negate	VERB
ejge-9940	115	31	the	the	DET
ejge-9940	115	32	effect	effect	NOUN
ejge-9940	115	33	of	of	ADP
ejge-9940	115	34	inflation	inflation	NOUN
ejge-9940	115	35	.	.	PUNCT
ejge-9940	116	1	3.1.9	3.1.9	NUM
ejge-9940	116	2	vat	vat	NOUN
ejge-9940	116	3	revenue	revenue	NOUN
ejge-9940	116	4	on	on	ADP
ejge-9940	116	5	gdp	gdp	NOUN
ejge-9940	116	6	tax	tax	NOUN
ejge-9940	116	7	noncompliance	noncompliance	NOUN
ejge-9940	116	8	is	be	AUX
ejge-9940	116	9	expected	expect	VERB
ejge-9940	116	10	to	to	PART
ejge-9940	116	11	manifest	manifest	VERB
ejge-9940	116	12	as	as	ADP
ejge-9940	116	13	a	a	DET
ejge-9940	116	14	decrease	decrease	NOUN
ejge-9940	116	15	in	in	ADP
ejge-9940	116	16	vat	vat	NOUN
ejge-9940	116	17	revenue	revenue	NOUN
ejge-9940	116	18	;	;	PUNCT
ejge-9940	116	19	thus	thus	ADV
ejge-9940	116	20	,	,	PUNCT
ejge-9940	116	21	vat	vat	NOUN
ejge-9940	116	22	revenue	revenue	NOUN
ejge-9940	116	23	on	on	ADP
ejge-9940	116	24	gdp	gdp	NOUN
ejge-9940	116	25	was	be	AUX
ejge-9940	116	26	selected	select	VERB
ejge-9940	116	27	as	as	ADP
ejge-9940	116	28	a	a	DET
ejge-9940	116	29	second	second	ADJ
ejge-9940	116	30	indicator	indicator	NOUN
ejge-9940	116	31	(	(	PUNCT
ejge-9940	116	32	kasnauskienė	kasnauskienė	PROPN
ejge-9940	116	33	&	&	CCONJ
ejge-9940	116	34	krimisieraitė	krimisieraitė	PROPN
ejge-9940	116	35	,	,	PUNCT
ejge-9940	116	36	2015	2015	NUM
ejge-9940	116	37	)	)	PUNCT
ejge-9940	116	38	.	.	PUNCT
ejge-9940	117	1	table	table	NOUN
ejge-9940	117	2	1	1	NUM
ejge-9940	117	3	summarises	summarise	NOUN
ejge-9940	117	4	each	each	DET
ejge-9940	117	5	cause	cause	NOUN
ejge-9940	117	6	and	and	CCONJ
ejge-9940	117	7	indicator	indicator	NOUN
ejge-9940	117	8	,	,	PUNCT
ejge-9940	117	9	providing	provide	VERB
ejge-9940	117	10	a	a	DET
ejge-9940	117	11	brief	brief	ADJ
ejge-9940	117	12	description	description	NOUN
ejge-9940	117	13	of	of	ADP
ejge-9940	117	14	its	its	PRON
ejge-9940	117	15	inclusion	inclusion	NOUN
ejge-9940	117	16	in	in	ADP
ejge-9940	117	17	the	the	DET
ejge-9940	117	18	model	model	NOUN
ejge-9940	117	19	,	,	PUNCT
ejge-9940	117	20	the	the	DET
ejge-9940	117	21	authors	author	NOUN
ejge-9940	117	22	who	who	PRON
ejge-9940	117	23	have	have	AUX
ejge-9940	117	24	worked	work	VERB
ejge-9940	117	25	with	with	ADP
ejge-9940	117	26	these	these	DET
ejge-9940	117	27	variables	variable	NOUN
ejge-9940	117	28	,	,	PUNCT
ejge-9940	117	29	the	the	DET
ejge-9940	117	30	predicted	predict	VERB
ejge-9940	117	31	effect	effect	NOUN
ejge-9940	117	32	on	on	ADP
ejge-9940	117	33	the	the	DET
ejge-9940	117	34	vat	vat	NOUN
ejge-9940	117	35	gap	gap	NOUN
ejge-9940	117	36	,	,	PUNCT
ejge-9940	117	37	and	and	CCONJ
ejge-9940	117	38	the	the	DET
ejge-9940	117	39	source	source	NOUN
ejge-9940	117	40	of	of	ADP
ejge-9940	117	41	data	datum	NOUN
ejge-9940	117	42	.	.	PUNCT
ejge-9940	118	1	3.2	3.2	NUM
ejge-9940	118	2	methodology	methodology	NOUN
ejge-9940	118	3	–	–	PUNCT
ejge-9940	118	4	the	the	DET
ejge-9940	118	5	mimic	mimic	ADJ
ejge-9940	118	6	model	model	NOUN
ejge-9940	118	7	the	the	DET
ejge-9940	118	8	mimic	mimic	ADJ
ejge-9940	118	9	model	model	NOUN
ejge-9940	118	10	is	be	AUX
ejge-9940	118	11	founded	found	VERB
ejge-9940	118	12	on	on	ADP
ejge-9940	118	13	the	the	DET
ejge-9940	118	14	statistical	statistical	ADJ
ejge-9940	118	15	theory	theory	NOUN
ejge-9940	118	16	of	of	ADP
ejge-9940	118	17	a	a	DET
ejge-9940	118	18	latent	latent	NOUN
ejge-9940	118	19	(	(	PUNCT
ejge-9940	118	20	unobserved	unobserved	ADJ
ejge-9940	118	21	)	)	PUNCT
ejge-9940	118	22	variable	variable	NOUN
ejge-9940	118	23	,	,	PUNCT
ejge-9940	118	24	which	which	PRON
ejge-9940	118	25	is	be	AUX
ejge-9940	118	26	ascertained	ascertain	VERB
ejge-9940	118	27	using	use	VERB
ejge-9940	118	28	multiple	multiple	ADJ
ejge-9940	118	29	measurable	measurable	ADJ
ejge-9940	118	30	causes	cause	NOUN
ejge-9940	118	31	and	and	CCONJ
ejge-9940	118	32	indicators	indicator	NOUN
ejge-9940	118	33	.	.	PUNCT
ejge-9940	119	1	multiple	multiple	ADJ
ejge-9940	119	2	causes	cause	NOUN
ejge-9940	119	3	lead	lead	VERB
ejge-9940	119	4	to	to	ADP
ejge-9940	119	5	the	the	DET
ejge-9940	119	6	existence	existence	NOUN
ejge-9940	119	7	of	of	ADP
ejge-9940	119	8	a	a	DET
ejge-9940	119	9	latent	latent	NOUN
ejge-9940	119	10	variable	variable	NOUN
ejge-9940	119	11	,	,	PUNCT
ejge-9940	119	12	while	while	SCONJ
ejge-9940	119	13	simultaneously	simultaneously	ADV
ejge-9940	119	14	,	,	PUNCT
ejge-9940	119	15	multiple	multiple	ADJ
ejge-9940	119	16	indicators	indicator	NOUN
ejge-9940	119	17	of	of	ADP
ejge-9940	119	18	its	its	PRON
ejge-9940	119	19	presence	presence	NOUN
ejge-9940	119	20	can	can	AUX
ejge-9940	119	21	be	be	AUX
ejge-9940	119	22	observed	observe	VERB
ejge-9940	119	23	(	(	PUNCT
ejge-9940	119	24	schneider	schneider	NOUN
ejge-9940	119	25	et	et	PROPN
ejge-9940	119	26	al	al	PROPN
ejge-9940	119	27	.	.	PROPN
ejge-9940	119	28	,	,	PUNCT
ejge-9940	119	29	2010	2010	NUM
ejge-9940	119	30	)	)	PUNCT
ejge-9940	119	31	.	.	PUNCT
ejge-9940	119	32	.	.	PUNCT
ejge-9940	120	1	figure	figure	VERB
ejge-9940	120	2	1	1	NUM
ejge-9940	120	3	.	.	X
ejge-9940	120	4	mimic	mimic	ADJ
ejge-9940	120	5	model	model	NOUN
ejge-9940	120	6	–	–	PUNCT
ejge-9940	120	7	general	general	ADJ
ejge-9940	120	8	structure	structure	NOUN
ejge-9940	120	9	.	.	PUNCT
ejge-9940	121	1	source	source	NOUN
ejge-9940	121	2	:	:	PUNCT
ejge-9940	121	3	own	own	ADJ
ejge-9940	121	4	elaboration	elaboration	NOUN
ejge-9940	121	5	from	from	ADP
ejge-9940	121	6	schneider	schneider	PROPN
ejge-9940	121	7	et	et	PROPN
ejge-9940	121	8	al	al	PROPN
ejge-9940	121	9	.	.	PROPN
ejge-9940	121	10	(	(	PUNCT
ejge-9940	121	11	2010	2010	NUM
ejge-9940	121	12	)	)	PUNCT
ejge-9940	121	13	.	.	PUNCT
ejge-9940	122	1	figure	figure	NOUN
ejge-9940	122	2	1	1	NUM
ejge-9940	122	3	illustrates	illustrate	VERB
ejge-9940	122	4	the	the	DET
ejge-9940	122	5	general	general	ADJ
ejge-9940	122	6	structure	structure	NOUN
ejge-9940	122	7	of	of	ADP
ejge-9940	122	8	the	the	DET
ejge-9940	122	9	mimic	mimic	ADJ
ejge-9940	122	10	model	model	NOUN
ejge-9940	122	11	.	.	PUNCT
ejge-9940	123	1	this	this	DET
ejge-9940	123	2	model	model	NOUN
ejge-9940	123	3	is	be	AUX
ejge-9940	123	4	a	a	DET
ejge-9940	123	5	specific	specific	ADJ
ejge-9940	123	6	type	type	NOUN
ejge-9940	123	7	of	of	ADP
ejge-9940	123	8	structural	structural	ADJ
ejge-9940	123	9	equations	equation	NOUN
ejge-9940	123	10	model	model	NOUN
ejge-9940	123	11	comprising	comprise	VERB
ejge-9940	123	12	two	two	NUM
ejge-9940	123	13	components	component	NOUN
ejge-9940	123	14	:	:	PUNCT
ejge-9940	123	15	a	a	DET
ejge-9940	123	16	structural	structural	ADJ
ejge-9940	123	17	model	model	NOUN
ejge-9940	123	18	and	and	CCONJ
ejge-9940	123	19	a	a	DET
ejge-9940	123	20	measurement	measurement	NOUN
ejge-9940	123	21	model	model	NOUN
ejge-9940	123	22	(	(	PUNCT
ejge-9940	123	23	schneider	schneider	PROPN
ejge-9940	123	24	et	et	PROPN
ejge-9940	123	25	al	al	PROPN
ejge-9940	123	26	.	.	PROPN
ejge-9940	123	27	,	,	PUNCT
ejge-9940	123	28	2010	2010	NUM
ejge-9940	123	29	)	)	PUNCT
ejge-9940	123	30	.	.	PUNCT
ejge-9940	124	1	to	to	PART
ejge-9940	124	2	estimate	estimate	VERB
ejge-9940	124	3	the	the	DET
ejge-9940	124	4	variance	variance	NOUN
ejge-9940	124	5	of	of	ADP
ejge-9940	124	6	a	a	DET
ejge-9940	124	7	latent	latent	NOUN
ejge-9940	124	8	variable	variable	NOUN
ejge-9940	124	9	,	,	PUNCT
ejge-9940	124	10	the	the	DET
ejge-9940	124	11	mimic	mimic	ADJ
ejge-9940	124	12	model	model	NOUN
ejge-9940	124	13	utilises	utilise	NOUN
ejge-9940	124	14	unstandardised	unstandardise	VERB
ejge-9940	124	15	estimates	estimate	NOUN
ejge-9940	124	16	,	,	PUNCT
ejge-9940	124	17	meaning	mean	VERB
ejge-9940	124	18	the	the	DET
ejge-9940	124	19	first	first	ADJ
ejge-9940	124	20	indicator	indicator	NOUN
ejge-9940	124	21	is	be	AUX
ejge-9940	124	22	permanently	permanently	ADV
ejge-9940	124	23	fixed	fix	VERB
ejge-9940	124	24	at	at	ADP
ejge-9940	124	25	level	level	NOUN
ejge-9940	124	26	1	1	NUM
ejge-9940	124	27	and	and	CCONJ
ejge-9940	124	28	is	be	AUX
ejge-9940	124	29	termed	term	VERB
ejge-9940	124	30	the	the	DET
ejge-9940	124	31	reference	reference	NOUN
ejge-9940	124	32	indicator	indicator	NOUN
ejge-9940	124	33	.	.	PUNCT
ejge-9940	125	1	all	all	DET
ejge-9940	125	2	other	other	ADJ
ejge-9940	125	3	estimates	estimate	NOUN
ejge-9940	125	4	vary	vary	VERB
ejge-9940	125	5	by	by	ADP
ejge-9940	125	6	a	a	DET
ejge-9940	125	7	specified	specified	ADJ
ejge-9940	125	8	coefficient	coefficient	NOUN
ejge-9940	125	9	if	if	SCONJ
ejge-9940	125	10	the	the	DET
ejge-9940	125	11	reference	reference	NOUN
ejge-9940	125	12	indicator	indicator	NOUN
ejge-9940	125	13	changes	change	VERB
ejge-9940	125	14	by	by	ADP
ejge-9940	125	15	1	1	NUM
ejge-9940	125	16	(	(	PUNCT
ejge-9940	125	17	acock	acock	NOUN
ejge-9940	125	18	,	,	PUNCT
ejge-9940	125	19	2013	2013	NUM
ejge-9940	125	20	)	)	PUNCT
ejge-9940	125	21	.	.	PUNCT
ejge-9940	126	1	196	196	NUM
ejge-9940	126	2	iva	iva	PROPN
ejge-9940	126	3	hasíková	hasíková	PROPN
ejge-9940	126	4	additionally	additionally	ADV
ejge-9940	126	5	,	,	PUNCT
ejge-9940	126	6	the	the	DET
ejge-9940	126	7	two	two	NUM
ejge-9940	126	8	models	model	NOUN
ejge-9940	126	9	encompass	encompass	VERB
ejge-9940	126	10	several	several	ADJ
ejge-9940	126	11	measurable	measurable	ADJ
ejge-9940	126	12	(	(	PUNCT
ejge-9940	126	13	observed	observed	ADJ
ejge-9940	126	14	)	)	PUNCT
ejge-9940	126	15	variables	variable	NOUN
ejge-9940	126	16	and	and	CCONJ
ejge-9940	126	17	a	a	DET
ejge-9940	126	18	latent	latent	NOUN
ejge-9940	126	19	variable	variable	NOUN
ejge-9940	126	20	,	,	PUNCT
ejge-9940	126	21	each	each	PRON
ejge-9940	126	22	assuming	assume	VERB
ejge-9940	126	23	a	a	DET
ejge-9940	126	24	distinct	distinct	ADJ
ejge-9940	126	25	role	role	NOUN
ejge-9940	126	26	.	.	PUNCT
ejge-9940	127	1	in	in	ADP
ejge-9940	127	2	the	the	DET
ejge-9940	127	3	structural	structural	ADJ
ejge-9940	127	4	model	model	NOUN
ejge-9940	127	5	,	,	PUNCT
ejge-9940	127	6	the	the	DET
ejge-9940	127	7	latent	latent	NOUN
ejge-9940	127	8	variable	variable	NOUN
ejge-9940	127	9	serves	serve	VERB
ejge-9940	127	10	as	as	ADP
ejge-9940	127	11	the	the	DET
ejge-9940	127	12	dependent	dependent	ADJ
ejge-9940	127	13	variable	variable	NOUN
ejge-9940	127	14	,	,	PUNCT
ejge-9940	127	15	influenced	influence	VERB
ejge-9940	127	16	by	by	ADP
ejge-9940	127	17	the	the	DET
ejge-9940	127	18	measurable	measurable	ADJ
ejge-9940	127	19	variables	variable	NOUN
ejge-9940	127	20	entering	enter	VERB
ejge-9940	127	21	the	the	DET
ejge-9940	127	22	model	model	NOUN
ejge-9940	127	23	.	.	PUNCT
ejge-9940	128	1	the	the	DET
ejge-9940	128	2	equation	equation	NOUN
ejge-9940	128	3	can	can	AUX
ejge-9940	128	4	be	be	AUX
ejge-9940	128	5	expressed	express	VERB
ejge-9940	128	6	as	as	ADP
ejge-9940	128	7	ηt	ηt	ADP
ejge-9940	128	8	=	=	PUNCT
ejge-9940	128	9	γ′xt	γ′xt	NOUN
ejge-9940	129	1	+	+	CCONJ
ejge-9940	129	2	ςt	ςt	NOUN
ejge-9940	129	3	,	,	PUNCT
ejge-9940	129	4	[	[	X
ejge-9940	129	5	1	1	X
ejge-9940	129	6	]	]	PUNCT
ejge-9940	129	7	where	where	SCONJ
ejge-9940	129	8	xt	xt	X
ejge-9940	129	9	’	'	PUNCT
ejge-9940	129	10	is	be	AUX
ejge-9940	129	11	a	a	DET
ejge-9940	129	12	(	(	PUNCT
ejge-9940	129	13	1*q	1*q	NUM
ejge-9940	129	14	)	)	PUNCT
ejge-9940	129	15	vector	vector	NOUN
ejge-9940	129	16	of	of	ADP
ejge-9940	129	17	time	time	NOUN
ejge-9940	129	18	series	series	PROPN
ejge-9940	129	19	xit	xit	PROPN
ejge-9940	129	20	,	,	PUNCT
ejge-9940	129	21	i=1,	i=1,	PROPN
ejge-9940	129	22	...	...	PUNCT
ejge-9940	129	23	,q	,q	PUNCT
ejge-9940	129	24	,	,	PUNCT
ejge-9940	129	25	containing	contain	VERB
ejge-9940	129	26	potential	potential	ADJ
ejge-9940	129	27	causes	cause	NOUN
ejge-9940	129	28	of	of	ADP
ejge-9940	129	29	the	the	DET
ejge-9940	129	30	hidden	hide	VERB
ejge-9940	129	31	variable	variable	NOUN
ejge-9940	129	32	ηt	ηt	ADP
ejge-9940	129	33	,	,	PUNCT
ejge-9940	129	34	and	and	CCONJ
ejge-9940	129	35	γ	γ	X
ejge-9940	129	36	’	'	PUNCT
ejge-9940	129	37	is	be	AUX
ejge-9940	129	38	a	a	DET
ejge-9940	129	39	vector	vector	NOUN
ejge-9940	129	40	of	of	ADP
ejge-9940	129	41	coefficients	coefficient	NOUN
ejge-9940	129	42	describing	describe	VERB
ejge-9940	129	43	the	the	DET
ejge-9940	129	44	relationship	relationship	NOUN
ejge-9940	129	45	between	between	ADP
ejge-9940	129	46	the	the	DET
ejge-9940	129	47	hidden	hide	VERB
ejge-9940	129	48	variable	variable	NOUN
ejge-9940	129	49	and	and	CCONJ
ejge-9940	129	50	its	its	PRON
ejge-9940	129	51	causes	cause	NOUN
ejge-9940	129	52	.	.	PUNCT
ejge-9940	130	1	ςt	ςt	NOUN
ejge-9940	130	2	represents	represent	VERB
ejge-9940	130	3	the	the	DET
ejge-9940	130	4	error	error	NOUN
ejge-9940	130	5	term	term	NOUN
ejge-9940	130	6	.	.	PUNCT
ejge-9940	131	1	in	in	ADP
ejge-9940	131	2	the	the	DET
ejge-9940	131	3	measurement	measurement	NOUN
ejge-9940	131	4	model	model	NOUN
ejge-9940	131	5	,	,	PUNCT
ejge-9940	131	6	the	the	DET
ejge-9940	131	7	latent	latent	NOUN
ejge-9940	131	8	variable	variable	NOUN
ejge-9940	131	9	is	be	AUX
ejge-9940	131	10	independent	independent	ADJ
ejge-9940	131	11	,	,	PUNCT
ejge-9940	131	12	whereas	whereas	SCONJ
ejge-9940	131	13	the	the	DET
ejge-9940	131	14	measurable	measurable	ADJ
ejge-9940	131	15	variables	variable	NOUN
ejge-9940	131	16	entering	enter	VERB
ejge-9940	131	17	the	the	DET
ejge-9940	131	18	model	model	NOUN
ejge-9940	131	19	are	be	AUX
ejge-9940	131	20	dependent	dependent	ADJ
ejge-9940	131	21	on	on	ADP
ejge-9940	131	22	it	it	PRON
ejge-9940	131	23	.	.	PUNCT
ejge-9940	132	1	yt	yt	PROPN
ejge-9940	132	2	=	=	PUNCT
ejge-9940	132	3	ληt	ληt	PROPN
ejge-9940	133	1	+	+	CCONJ
ejge-9940	133	2	εt	εt	PROPN
ejge-9940	134	1	[	[	X
ejge-9940	134	2	2	2	X
ejge-9940	134	3	]	]	PUNCT
ejge-9940	134	4	where	where	SCONJ
ejge-9940	134	5	yt	yt	NOUN
ejge-9940	134	6	’	'	PUNCT
ejge-9940	134	7	is	be	AUX
ejge-9940	134	8	a	a	DET
ejge-9940	134	9	(	(	PUNCT
ejge-9940	134	10	1*p	1*p	NUM
ejge-9940	134	11	)	)	PUNCT
ejge-9940	134	12	vector	vector	NOUN
ejge-9940	134	13	of	of	ADP
ejge-9940	134	14	a	a	DET
ejge-9940	134	15	time	time	NOUN
ejge-9940	134	16	series	series	NOUN
ejge-9940	134	17	of	of	ADP
ejge-9940	134	18	indicators	indicator	NOUN
ejge-9940	134	19	of	of	ADP
ejge-9940	134	20	the	the	DET
ejge-9940	134	21	hidden	hide	VERB
ejge-9940	134	22	variable	variable	NOUN
ejge-9940	134	23	,	,	PUNCT
ejge-9940	134	24	λ	λ	PROPN
ejge-9940	134	25	is	be	AUX
ejge-9940	134	26	a	a	DET
ejge-9940	134	27	vector	vector	NOUN
ejge-9940	134	28	of	of	ADP
ejge-9940	134	29	regression	regression	NOUN
ejge-9940	134	30	coefficients	coefficient	NOUN
ejge-9940	134	31	,	,	PUNCT
ejge-9940	134	32	and	and	CCONJ
ejge-9940	134	33	ε	ε	PROPN
ejge-9940	134	34	’	'	PUNCT
ejge-9940	134	35	is	be	AUX
ejge-9940	134	36	a	a	DET
ejge-9940	134	37	vector	vector	NOUN
ejge-9940	134	38	of	of	ADP
ejge-9940	134	39	white	white	ADJ
ejge-9940	134	40	noise	noise	NOUN
ejge-9940	134	41	.	.	PUNCT
ejge-9940	135	1	in	in	ADP
ejge-9940	135	2	this	this	DET
ejge-9940	135	3	scenario	scenario	NOUN
ejge-9940	135	4	,	,	PUNCT
ejge-9940	135	5	the	the	DET
ejge-9940	135	6	latent	latent	NOUN
ejge-9940	135	7	unobserved	unobserve	VERB
ejge-9940	135	8	variable	variable	NOUN
ejge-9940	135	9	,	,	PUNCT
ejge-9940	135	10	the	the	DET
ejge-9940	135	11	vat	vat	NOUN
ejge-9940	135	12	gap	gap	NOUN
ejge-9940	135	13	,	,	PUNCT
ejge-9940	135	14	is	be	AUX
ejge-9940	135	15	initially	initially	ADV
ejge-9940	135	16	linked	link	VERB
ejge-9940	135	17	to	to	ADP
ejge-9940	135	18	the	the	DET
ejge-9940	135	19	observed	observe	VERB
ejge-9940	135	20	indicator	indicator	NOUN
ejge-9940	135	21	variables	variable	VERB
ejge-9940	135	22	within	within	ADP
ejge-9940	135	23	the	the	DET
ejge-9940	135	24	measurement	measurement	NOUN
ejge-9940	135	25	model	model	NOUN
ejge-9940	135	26	.	.	PUNCT
ejge-9940	136	1	subsequently	subsequently	ADV
ejge-9940	136	2	,	,	PUNCT
ejge-9940	136	3	the	the	DET
ejge-9940	136	4	relationships	relationship	NOUN
ejge-9940	136	5	between	between	ADP
ejge-9940	136	6	the	the	DET
ejge-9940	136	7	latent	latent	NOUN
ejge-9940	136	8	unobserved	unobserve	VERB
ejge-9940	136	9	variable	variable	NOUN
ejge-9940	136	10	and	and	CCONJ
ejge-9940	136	11	the	the	DET
ejge-9940	136	12	observed	observe	VERB
ejge-9940	136	13	explanatory	explanatory	ADJ
ejge-9940	136	14	variables	variable	NOUN
ejge-9940	136	15	(	(	PUNCT
ejge-9940	136	16	causes	cause	NOUN
ejge-9940	136	17	)	)	PUNCT
ejge-9940	136	18	in	in	ADP
ejge-9940	136	19	the	the	DET
ejge-9940	136	20	structural	structural	ADJ
ejge-9940	136	21	model	model	NOUN
ejge-9940	136	22	are	be	AUX
ejge-9940	136	23	examined	examine	VERB
ejge-9940	136	24	.	.	PUNCT
ejge-9940	137	1	by	by	ADP
ejge-9940	137	2	employing	employ	VERB
ejge-9940	137	3	equation	equation	NOUN
ejge-9940	137	4	1	1	NUM
ejge-9940	137	5	in	in	ADP
ejge-9940	137	6	equation	equation	NOUN
ejge-9940	137	7	2	2	NUM
ejge-9940	137	8	,	,	PUNCT
ejge-9940	137	9	a	a	DET
ejge-9940	137	10	multiple	multiple	ADJ
ejge-9940	137	11	regression	regression	NOUN
ejge-9940	137	12	model	model	NOUN
ejge-9940	137	13	is	be	AUX
ejge-9940	137	14	derived	derive	VERB
ejge-9940	137	15	where	where	SCONJ
ejge-9940	137	16	the	the	DET
ejge-9940	137	17	explanatory	explanatory	ADJ
ejge-9940	137	18	endogenous	endogenous	ADJ
ejge-9940	137	19	variables	variable	NOUN
ejge-9940	137	20	yjt	yjt	NOUN
ejge-9940	137	21	,	,	PUNCT
ejge-9940	137	22	j	j	PROPN
ejge-9940	137	23	=	=	SYM
ejge-9940	137	24	1,	1,	NUM
ejge-9940	137	25	...	...	PUNCT
ejge-9940	137	26	,p	,p	NUM
ejge-9940	137	27	,	,	PUNCT
ejge-9940	137	28	are	be	AUX
ejge-9940	137	29	indicators	indicator	NOUN
ejge-9940	137	30	of	of	ADP
ejge-9940	137	31	the	the	DET
ejge-9940	137	32	latent	latent	PROPN
ejge-9940	137	33	variable	variable	PROPN
ejge-9940	137	34	η	η	PROPN
ejge-9940	137	35	,	,	PUNCT
ejge-9940	137	36	and	and	CCONJ
ejge-9940	137	37	the	the	DET
ejge-9940	137	38	explanatory	explanatory	ADJ
ejge-9940	137	39	exogenous	exogenous	ADJ
ejge-9940	137	40	variables	variable	NOUN
ejge-9940	137	41	xit	xit	PROPN
ejge-9940	137	42	,	,	PUNCT
ejge-9940	137	43	i	i	PRON
ejge-9940	137	44	=	=	NOUN
ejge-9940	137	45	1,	1,	NUM
ejge-9940	137	46	...	...	PUNCT
ejge-9940	137	47	,q	,q	PUNCT
ejge-9940	137	48	,	,	PUNCT
ejge-9940	137	49	are	be	AUX
ejge-9940	137	50	causes	cause	NOUN
ejge-9940	137	51	.	.	PUNCT
ejge-9940	138	1	the	the	DET
ejge-9940	138	2	model	model	NOUN
ejge-9940	138	3	can	can	AUX
ejge-9940	138	4	be	be	AUX
ejge-9940	138	5	represented	represent	VERB
ejge-9940	138	6	by	by	ADP
ejge-9940	138	7	the	the	DET
ejge-9940	138	8	following	follow	VERB
ejge-9940	138	9	equation	equation	NOUN
ejge-9940	138	10	:	:	PUNCT
ejge-9940	138	11	yt	yt	PROPN
ejge-9940	138	12	=	=	PUNCT
ejge-9940	138	13	πxt	πxt	PROPN
ejge-9940	139	1	+	+	X
ejge-9940	139	2	z	z	NOUN
ejge-9940	139	3	,	,	PUNCT
ejge-9940	139	4	[	[	X
ejge-9940	139	5	3	3	X
ejge-9940	139	6	]	]	PUNCT
ejge-9940	139	7	where	where	SCONJ
ejge-9940	139	8	π	π	NOUN
ejge-9940	139	9	=	=	SYM
ejge-9940	139	10	λγ	λγ	PROPN
ejge-9940	139	11	’	'	PUNCT
ejge-9940	139	12	is	be	AUX
ejge-9940	139	13	the	the	DET
ejge-9940	139	14	matrix	matrix	NOUN
ejge-9940	139	15	and	and	CCONJ
ejge-9940	139	16	z	z	NOUN
ejge-9940	139	17	=	=	SYM
ejge-9940	139	18	λς	λς	NOUN
ejge-9940	139	19	+	+	CCONJ
ejge-9940	139	20	ε	ε	PROPN
ejge-9940	139	21	represents	represent	VERB
ejge-9940	139	22	the	the	DET
ejge-9940	139	23	error	error	NOUN
ejge-9940	139	24	term	term	NOUN
ejge-9940	139	25	,	,	PUNCT
ejge-9940	139	26	a	a	DET
ejge-9940	139	27	(	(	PUNCT
ejge-9940	139	28	p*1	p*1	NOUN
ejge-9940	139	29	)	)	PUNCT
ejge-9940	139	30	vector	vector	NOUN
ejge-9940	139	31	of	of	ADP
ejge-9940	139	32	linear	linear	PROPN
ejge-9940	139	33	combinations	combination	NOUN
ejge-9940	139	34	of	of	ADP
ejge-9940	139	35	white	white	ADJ
ejge-9940	139	36	noise	noise	NOUN
ejge-9940	139	37	ς	ς	PROPN
ejge-9940	139	38	and	and	CCONJ
ejge-9940	139	39	ε	ε	PROPN
ejge-9940	139	40	from	from	ADP
ejge-9940	139	41	the	the	DET
ejge-9940	139	42	structural	structural	ADJ
ejge-9940	139	43	model	model	NOUN
ejge-9940	139	44	and	and	CCONJ
ejge-9940	139	45	the	the	DET
ejge-9940	139	46	measurement	measurement	NOUN
ejge-9940	139	47	model	model	NOUN
ejge-9940	139	48	.	.	PUNCT
ejge-9940	140	1	the	the	DET
ejge-9940	140	2	final	final	ADJ
ejge-9940	140	3	mimic	mimic	ADJ
ejge-9940	140	4	model	model	NOUN
ejge-9940	140	5	will	will	AUX
ejge-9940	140	6	retain	retain	VERB
ejge-9940	140	7	only	only	ADV
ejge-9940	140	8	those	those	DET
ejge-9940	140	9	variables	variable	NOUN
ejge-9940	140	10	that	that	PRON
ejge-9940	140	11	are	be	AUX
ejge-9940	140	12	significant	significant	ADJ
ejge-9940	140	13	at	at	ADP
ejge-9940	140	14	a	a	DET
ejge-9940	140	15	minimum	minimum	ADJ
ejge-9940	140	16	5	5	NUM
ejge-9940	140	17	%	%	NOUN
ejge-9940	140	18	level	level	NOUN
ejge-9940	140	19	of	of	ADP
ejge-9940	140	20	statistical	statistical	ADJ
ejge-9940	140	21	significance	significance	NOUN
ejge-9940	140	22	,	,	PUNCT
ejge-9940	140	23	using	use	VERB
ejge-9940	140	24	the	the	DET
ejge-9940	140	25	p	p	NOUN
ejge-9940	140	26	-	-	PUNCT
ejge-9940	140	27	value	value	NOUN
ejge-9940	140	28	as	as	ADP
ejge-9940	140	29	an	an	DET
ejge-9940	140	30	indicator	indicator	NOUN
ejge-9940	140	31	.	.	PUNCT
ejge-9940	141	1	the	the	DET
ejge-9940	141	2	mimic	mimic	ADJ
ejge-9940	141	3	index	index	NOUN
ejge-9940	141	4	is	be	AUX
ejge-9940	141	5	computed	compute	VERB
ejge-9940	141	6	using	use	VERB
ejge-9940	141	7	the	the	DET
ejge-9940	141	8	structural	structural	ADJ
ejge-9940	141	9	model	model	NOUN
ejge-9940	141	10	equation	equation	NOUN
ejge-9940	141	11	,	,	PUNCT
ejge-9940	141	12	equation	equation	NOUN
ejge-9940	141	13	1	1	NUM
ejge-9940	141	14	.	.	PUNCT
ejge-9940	142	1	equation	equation	NOUN
ejge-9940	142	2	4	4	NUM
ejge-9940	142	3	outlines	outline	VERB
ejge-9940	142	4	this	this	DET
ejge-9940	142	5	calculation	calculation	NOUN
ejge-9940	142	6	;	;	PUNCT
ejge-9940	142	7	it	it	PRON
ejge-9940	142	8	is	be	AUX
ejge-9940	142	9	a	a	DET
ejge-9940	142	10	modified	modify	VERB
ejge-9940	142	11	version	version	NOUN
ejge-9940	142	12	of	of	ADP
ejge-9940	142	13	equation	equation	NOUN
ejge-9940	142	14	1	1	NUM
ejge-9940	142	15	.	.	X
ejge-9940	143	1	𝜂𝜂	𝜂𝜂	VERB
ejge-9940	143	2	�	�	PROPN
ejge-9940	143	3	t	t	NOUN
ejge-9940	143	4	=	=	PUNCT
ejge-9940	143	5	γx1	γx1	PROPN
ejge-9940	143	6	t	t	NOUN
ejge-9940	143	7	+	+	CCONJ
ejge-9940	143	8	γx2	γx2	NOUN
ejge-9940	143	9	t.	t.	NOUN
ejge-9940	143	10	.	.	PUNCT
ejge-9940	144	1	+	+	ADJ
ejge-9940	144	2	γxqt	γxqt	X
ejge-9940	144	3	,	,	PUNCT
ejge-9940	144	4	[	[	X
ejge-9940	144	5	4	4	X
ejge-9940	144	6	]	]	PUNCT
ejge-9940	144	7	where	where	SCONJ
ejge-9940	144	8	x1	x1	PROPN
ejge-9940	144	9	t	t	PROPN
ejge-9940	144	10	to	to	PART
ejge-9940	144	11	xqt	xqt	PROPN
ejge-9940	144	12	represent	represent	VERB
ejge-9940	144	13	the	the	DET
ejge-9940	144	14	variables	variable	NOUN
ejge-9940	144	15	of	of	ADP
ejge-9940	144	16	causes	cause	NOUN
ejge-9940	144	17	at	at	ADP
ejge-9940	144	18	a	a	DET
ejge-9940	144	19	level	level	NOUN
ejge-9940	144	20	of	of	ADP
ejge-9940	144	21	at	at	ADV
ejge-9940	144	22	least	least	ADV
ejge-9940	144	23	5	5	NUM
ejge-9940	144	24	%	%	NOUN
ejge-9940	144	25	.	.	PUNCT
ejge-9940	145	1	the	the	DET
ejge-9940	145	2	mimic	mimic	ADJ
ejge-9940	145	3	index	index	NOUN
ejge-9940	145	4	merely	merely	ADV
ejge-9940	145	5	indicates	indicate	VERB
ejge-9940	145	6	the	the	DET
ejge-9940	145	7	relative	relative	ADJ
ejge-9940	145	8	development	development	NOUN
ejge-9940	145	9	of	of	ADP
ejge-9940	145	10	the	the	DET
ejge-9940	145	11	latent	latent	NOUN
ejge-9940	145	12	variable	variable	NOUN
ejge-9940	145	13	,	,	PUNCT
ejge-9940	145	14	the	the	DET
ejge-9940	145	15	vat	vat	NOUN
ejge-9940	145	16	gap	gap	NOUN
ejge-9940	145	17	in	in	ADP
ejge-9940	145	18	this	this	DET
ejge-9940	145	19	instance	instance	NOUN
ejge-9940	145	20	.	.	PUNCT
ejge-9940	146	1	to	to	PART
ejge-9940	146	2	translate	translate	VERB
ejge-9940	146	3	the	the	DET
ejge-9940	146	4	relative	relative	ADJ
ejge-9940	146	5	values	value	NOUN
ejge-9940	146	6	into	into	ADP
ejge-9940	146	7	absolute	absolute	ADJ
ejge-9940	146	8	terms	term	NOUN
ejge-9940	146	9	,	,	PUNCT
ejge-9940	146	10	a	a	DET
ejge-9940	146	11	baseline	baseline	ADJ
ejge-9940	146	12	variable	variable	NOUN
ejge-9940	146	13	obtained	obtain	VERB
ejge-9940	146	14	by	by	ADP
ejge-9940	146	15	another	another	DET
ejge-9940	146	16	method	method	NOUN
ejge-9940	146	17	must	must	AUX
ejge-9940	146	18	be	be	AUX
ejge-9940	146	19	employed	employ	VERB
ejge-9940	146	20	.	.	PUNCT
ejge-9940	147	1	exploring	explore	VERB
ejge-9940	147	2	determinants	determinant	NOUN
ejge-9940	147	3	of	of	ADP
ejge-9940	147	4	vat	vat	NOUN
ejge-9940	147	5	gaps	gap	NOUN
ejge-9940	147	6	using	use	VERB
ejge-9940	147	7	structural	structural	ADJ
ejge-9940	147	8	equation	equation	NOUN
ejge-9940	147	9	models	model	NOUN
ejge-9940	147	10	for	for	ADP
ejge-9940	147	11	conversion	conversion	NOUN
ejge-9940	147	12	,	,	PUNCT
ejge-9940	147	13	the	the	DET
ejge-9940	147	14	following	follow	VERB
ejge-9940	147	15	equation	equation	NOUN
ejge-9940	147	16	is	be	AUX
ejge-9940	147	17	used	use	VERB
ejge-9940	147	18	:	:	PUNCT
ejge-9940	147	19	�	�	PROPN
ejge-9940	147	20	̂	̂	VERB
ejge-9940	147	21	�	�	PROPN
ejge-9940	147	22	𝜂t	𝜂t	NOUN
ejge-9940	147	23	=	=	SYM
ejge-9940	147	24	𝜂𝜂	𝜂𝜂	PROPN
ejge-9940	147	25	�	�	PROPN
ejge-9940	147	26	𝑡𝑡	𝑡𝑡	PROPN
ejge-9940	147	27	𝜂𝜂	𝜂𝜂	PROPN
ejge-9940	147	28	�	�	PROPN
ejge-9940	147	29	𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	PROPN
ejge-9940	147	30	∗	∗	PROPN
ejge-9940	147	31	�	�	PROPN
ejge-9940	147	32	̇	̇	PROPN
ejge-9940	147	33	�	�	PROPN
ejge-9940	147	34	𝜂𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	𝜂𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	NOUN
ejge-9940	147	35	,	,	PUNCT
ejge-9940	147	36	[	[	X
ejge-9940	147	37	5	5	NUM
ejge-9940	147	38	]	]	PUNCT
ejge-9940	147	39	where	where	SCONJ
ejge-9940	147	40	𝜂𝜂	𝜂𝜂	ADP
ejge-9940	147	41	�	�	PROPN
ejge-9940	147	42	𝑡𝑡	𝑡𝑡	NOUN
ejge-9940	147	43	denotes	denote	VERB
ejge-9940	147	44	the	the	DET
ejge-9940	147	45	value	value	NOUN
ejge-9940	147	46	of	of	ADP
ejge-9940	147	47	the	the	DET
ejge-9940	147	48	mimic	mimic	ADJ
ejge-9940	147	49	index	index	NOUN
ejge-9940	147	50	at	at	ADP
ejge-9940	147	51	time	time	NOUN
ejge-9940	147	52	t	t	PROPN
ejge-9940	147	53	according	accord	VERB
ejge-9940	147	54	to	to	ADP
ejge-9940	147	55	equation	equation	NOUN
ejge-9940	147	56	4	4	NUM
ejge-9940	147	57	,	,	PUNCT
ejge-9940	147	58	𝜂𝜂	𝜂𝜂	ADP
ejge-9940	147	59	�	�	NOUN
ejge-9940	147	60	𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	PROPN
ejge-9940	147	61	is	be	AUX
ejge-9940	147	62	the	the	DET
ejge-9940	147	63	value	value	NOUN
ejge-9940	147	64	of	of	ADP
ejge-9940	147	65	the	the	DET
ejge-9940	147	66	mimic	mimic	ADJ
ejge-9940	147	67	index	index	NOUN
ejge-9940	147	68	in	in	ADP
ejge-9940	147	69	the	the	DET
ejge-9940	147	70	base	base	NOUN
ejge-9940	147	71	period	period	NOUN
ejge-9940	147	72	,	,	PUNCT
ejge-9940	147	73	and	and	CCONJ
ejge-9940	147	74	�	�	PROPN
ejge-9940	147	75	̇	̇	PROPN
ejge-9940	147	76	�	�	PROPN
ejge-9940	147	77	𝜂𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	𝜂𝑏𝑏𝑏𝑏𝑏𝑏𝑏𝑏	NOUN
ejge-9940	147	78	is	be	AUX
ejge-9940	147	79	an	an	DET
ejge-9940	147	80	estimate	estimate	NOUN
ejge-9940	147	81	of	of	ADP
ejge-9940	147	82	the	the	DET
ejge-9940	147	83	latent	latent	NOUN
ejge-9940	147	84	variable	variable	NOUN
ejge-9940	147	85	obtained	obtain	VERB
ejge-9940	147	86	by	by	ADP
ejge-9940	147	87	another	another	DET
ejge-9940	147	88	method	method	NOUN
ejge-9940	147	89	.	.	PUNCT
ejge-9940	148	1	3.3	3.3	NUM
ejge-9940	148	2	data	datum	NOUN
ejge-9940	148	3	the	the	DET
ejge-9940	148	4	mimic	mimic	ADJ
ejge-9940	148	5	model	model	NOUN
ejge-9940	148	6	is	be	AUX
ejge-9940	148	7	constructed	construct	VERB
ejge-9940	148	8	using	use	VERB
ejge-9940	148	9	panel	panel	NOUN
ejge-9940	148	10	data	datum	NOUN
ejge-9940	148	11	from	from	ADP
ejge-9940	148	12	selected	select	VERB
ejge-9940	148	13	european	european	ADJ
ejge-9940	148	14	countries	country	NOUN
ejge-9940	148	15	(	(	PUNCT
ejge-9940	148	16	a	a	DET
ejge-9940	148	17	total	total	NOUN
ejge-9940	148	18	of	of	ADP
ejge-9940	148	19	26	26	NUM
ejge-9940	148	20	countries	country	NOUN
ejge-9940	148	21	)	)	PUNCT
ejge-9940	148	22	spanning	span	VERB
ejge-9940	148	23	the	the	DET
ejge-9940	148	24	years	year	NOUN
ejge-9940	148	25	2002	2002	NUM
ejge-9940	148	26	to	to	ADP
ejge-9940	148	27	2020	2020	NUM
ejge-9940	148	28	.	.	PUNCT
ejge-9940	149	1	due	due	ADP
ejge-9940	149	2	to	to	ADP
ejge-9940	149	3	the	the	DET
ejge-9940	149	4	availability	availability	NOUN
ejge-9940	149	5	of	of	ADP
ejge-9940	149	6	data	datum	NOUN
ejge-9940	149	7	,	,	PUNCT
ejge-9940	149	8	the	the	DET
ejge-9940	149	9	maximum	maximum	ADJ
ejge-9940	149	10	time	time	NOUN
ejge-9940	149	11	series	series	NOUN
ejge-9940	149	12	was	be	AUX
ejge-9940	149	13	selected	select	VERB
ejge-9940	149	14	to	to	PART
ejge-9940	149	15	provide	provide	VERB
ejge-9940	149	16	an	an	DET
ejge-9940	149	17	adequate	adequate	ADJ
ejge-9940	149	18	database	database	NOUN
ejge-9940	149	19	for	for	ADP
ejge-9940	149	20	estimating	estimate	VERB
ejge-9940	149	21	the	the	DET
ejge-9940	149	22	mimic	mimic	ADJ
ejge-9940	149	23	model	model	NOUN
ejge-9940	149	24	.	.	PUNCT
ejge-9940	150	1	concerning	concern	VERB
ejge-9940	150	2	the	the	DET
ejge-9940	150	3	availability	availability	NOUN
ejge-9940	150	4	of	of	ADP
ejge-9940	150	5	the	the	DET
ejge-9940	150	6	egdi	egdi	NOUN
ejge-9940	150	7	,	,	PUNCT
ejge-9940	150	8	which	which	PRON
ejge-9940	150	9	represents	represent	VERB
ejge-9940	150	10	digitalisation	digitalisation	NOUN
ejge-9940	150	11	,	,	PUNCT
ejge-9940	150	12	the	the	DET
ejge-9940	150	13	time	time	NOUN
ejge-9940	150	14	series	series	NOUN
ejge-9940	150	15	could	could	AUX
ejge-9940	150	16	not	not	PART
ejge-9940	150	17	commence	commence	VERB
ejge-9940	150	18	earlier	early	ADV
ejge-9940	150	19	than	than	ADP
ejge-9940	150	20	2002	2002	NUM
ejge-9940	150	21	,	,	PUNCT
ejge-9940	150	22	with	with	ADP
ejge-9940	150	23	the	the	DET
ejge-9940	150	24	objective	objective	NOUN
ejge-9940	150	25	of	of	ADP
ejge-9940	150	26	capturing	capture	VERB
ejge-9940	150	27	an	an	DET
ejge-9940	150	28	overview	overview	NOUN
ejge-9940	150	29	of	of	ADP
ejge-9940	150	30	vat	vat	NOUN
ejge-9940	150	31	gap	gap	NOUN
ejge-9940	150	32	development	development	NOUN
ejge-9940	150	33	up	up	ADP
ejge-9940	150	34	to	to	ADP
ejge-9940	150	35	the	the	DET
ejge-9940	150	36	most	most	ADV
ejge-9940	150	37	recent	recent	ADJ
ejge-9940	150	38	year	year	NOUN
ejge-9940	150	39	feasible	feasible	ADJ
ejge-9940	150	40	.	.	PUNCT
ejge-9940	151	1	regarding	regard	VERB
ejge-9940	151	2	other	other	ADJ
ejge-9940	151	3	variables	variable	NOUN
ejge-9940	151	4	,	,	PUNCT
ejge-9940	151	5	the	the	DET
ejge-9940	151	6	list	list	NOUN
ejge-9940	151	7	of	of	ADP
ejge-9940	151	8	selected	select	VERB
ejge-9940	151	9	countries	country	NOUN
ejge-9940	151	10	is	be	AUX
ejge-9940	151	11	presented	present	VERB
ejge-9940	151	12	in	in	ADP
ejge-9940	151	13	appendix	appendix	NOUN
ejge-9940	151	14	1	1	NUM
ejge-9940	151	15	.	.	PUNCT
ejge-9940	152	1	the	the	DET
ejge-9940	152	2	group	group	NOUN
ejge-9940	152	3	also	also	ADV
ejge-9940	152	4	includes	include	VERB
ejge-9940	152	5	non	non	ADJ
ejge-9940	152	6	-	-	ADJ
ejge-9940	152	7	european	european	ADJ
ejge-9940	152	8	countries	country	NOUN
ejge-9940	152	9	,	,	PUNCT
ejge-9940	152	10	as	as	SCONJ
ejge-9940	152	11	the	the	DET
ejge-9940	152	12	study	study	NOUN
ejge-9940	152	13	does	do	AUX
ejge-9940	152	14	not	not	PART
ejge-9940	152	15	consider	consider	VERB
ejge-9940	152	16	eu	eu	PROPN
ejge-9940	152	17	membership	membership	NOUN
ejge-9940	152	18	.	.	PUNCT
ejge-9940	153	1	table	table	NOUN
ejge-9940	153	2	2	2	NUM
ejge-9940	153	3	contains	contain	VERB
ejge-9940	153	4	descriptive	descriptive	ADJ
ejge-9940	153	5	statistics	statistic	NOUN
ejge-9940	153	6	.	.	PUNCT
ejge-9940	154	1	the	the	DET
ejge-9940	154	2	total	total	ADJ
ejge-9940	154	3	dataset	dataset	NOUN
ejge-9940	154	4	comprises	comprise	VERB
ejge-9940	154	5	26	26	NUM
ejge-9940	154	6	panels	panel	NOUN
ejge-9940	154	7	and	and	CCONJ
ejge-9940	154	8	20	20	NUM
ejge-9940	154	9	time	time	NOUN
ejge-9940	154	10	periods	period	NOUN
ejge-9940	154	11	(	(	PUNCT
ejge-9940	154	12	years	year	NOUN
ejge-9940	154	13	)	)	PUNCT
ejge-9940	154	14	,	,	PUNCT
ejge-9940	154	15	with	with	ADP
ejge-9940	154	16	520	520	NUM
ejge-9940	154	17	observations	observation	NOUN
ejge-9940	154	18	collected	collect	VERB
ejge-9940	154	19	for	for	ADP
ejge-9940	154	20	each	each	DET
ejge-9940	154	21	variable	variable	NOUN
ejge-9940	154	22	.	.	PUNCT
ejge-9940	155	1	for	for	ADP
ejge-9940	155	2	the	the	DET
ejge-9940	155	3	mimic	mimic	ADJ
ejge-9940	155	4	model	model	NOUN
ejge-9940	155	5	,	,	PUNCT
ejge-9940	155	6	the	the	DET
ejge-9940	155	7	data	datum	NOUN
ejge-9940	155	8	must	must	AUX
ejge-9940	155	9	be	be	AUX
ejge-9940	155	10	stationary	stationary	ADJ
ejge-9940	155	11	.	.	PUNCT
ejge-9940	156	1	the	the	DET
ejge-9940	156	2	data	datum	NOUN
ejge-9940	156	3	were	be	AUX
ejge-9940	156	4	tested	test	VERB
ejge-9940	156	5	for	for	ADP
ejge-9940	156	6	the	the	DET
ejge-9940	156	7	presence	presence	NOUN
ejge-9940	156	8	of	of	ADP
ejge-9940	156	9	a	a	DET
ejge-9940	156	10	unit	unit	NOUN
ejge-9940	156	11	root	root	NOUN
ejge-9940	156	12	using	use	VERB
ejge-9940	156	13	the	the	DET
ejge-9940	156	14	levin	levin	PROPN
ejge-9940	156	15	–	–	PUNCT
ejge-9940	156	16	lin	lin	PROPN
ejge-9940	156	17	–	–	PUNCT
ejge-9940	156	18	chu	chu	PROPN
ejge-9940	156	19	test	test	NOUN
ejge-9940	156	20	,	,	PUNCT
ejge-9940	156	21	designed	design	VERB
ejge-9940	156	22	for	for	ADP
ejge-9940	156	23	panel	panel	NOUN
ejge-9940	156	24	data	datum	NOUN
ejge-9940	156	25	.	.	PUNCT
ejge-9940	157	1	this	this	DET
ejge-9940	157	2	test	test	NOUN
ejge-9940	157	3	is	be	AUX
ejge-9940	157	4	suitable	suitable	ADJ
ejge-9940	157	5	for	for	ADP
ejge-9940	157	6	data	datum	NOUN
ejge-9940	157	7	where	where	SCONJ
ejge-9940	157	8	the	the	DET
ejge-9940	157	9	number	number	NOUN
ejge-9940	157	10	of	of	ADP
ejge-9940	157	11	panels	panel	NOUN
ejge-9940	157	12	does	do	AUX
ejge-9940	157	13	not	not	PART
ejge-9940	157	14	exceed	exceed	VERB
ejge-9940	157	15	100	100	NUM
ejge-9940	157	16	and	and	CCONJ
ejge-9940	157	17	the	the	DET
ejge-9940	157	18	ratio	ratio	NOUN
ejge-9940	157	19	of	of	ADP
ejge-9940	157	20	the	the	DET
ejge-9940	157	21	number	number	NOUN
ejge-9940	157	22	of	of	ADP
ejge-9940	157	23	panels	panel	NOUN
ejge-9940	157	24	to	to	ADP
ejge-9940	157	25	the	the	DET
ejge-9940	157	26	number	number	NOUN
ejge-9940	157	27	of	of	ADP
ejge-9940	157	28	time	time	NOUN
ejge-9940	157	29	periods	period	NOUN
ejge-9940	157	30	is	be	AUX
ejge-9940	157	31	close	close	ADJ
ejge-9940	157	32	to	to	ADP
ejge-9940	157	33	zero	zero	NUM
ejge-9940	157	34	(	(	PUNCT
ejge-9940	157	35	levin	levin	PROPN
ejge-9940	157	36	et	et	PROPN
ejge-9940	157	37	al	al	PROPN
ejge-9940	157	38	.	.	PROPN
ejge-9940	157	39	,	,	PUNCT
ejge-9940	157	40	2002	2002	NUM
ejge-9940	157	41	;	;	PUNCT
ejge-9940	157	42	stata	stata	NOUN
ejge-9940	157	43	,	,	PUNCT
ejge-9940	157	44	2023	2023	NUM
ejge-9940	157	45	)	)	PUNCT
ejge-9940	157	46	.	.	PUNCT
ejge-9940	158	1	the	the	DET
ejge-9940	158	2	result	result	NOUN
ejge-9940	158	3	of	of	ADP
ejge-9940	158	4	the	the	DET
ejge-9940	158	5	test	test	NOUN
ejge-9940	158	6	confirmed	confirm	VERB
ejge-9940	158	7	the	the	DET
ejge-9940	158	8	presence	presence	NOUN
ejge-9940	158	9	of	of	ADP
ejge-9940	158	10	a	a	DET
ejge-9940	158	11	unit	unit	NOUN
ejge-9940	158	12	root	root	NOUN
ejge-9940	158	13	,	,	PUNCT
ejge-9940	158	14	indicating	indicate	VERB
ejge-9940	158	15	that	that	SCONJ
ejge-9940	158	16	the	the	DET
ejge-9940	158	17	data	datum	NOUN
ejge-9940	158	18	are	be	AUX
ejge-9940	158	19	not	not	PART
ejge-9940	158	20	stationary	stationary	ADJ
ejge-9940	158	21	and	and	CCONJ
ejge-9940	158	22	require	require	VERB
ejge-9940	158	23	differencing	differencing	NOUN
ejge-9940	158	24	.	.	PUNCT
ejge-9940	159	1	table	table	NOUN
ejge-9940	159	2	2	2	NUM
ejge-9940	159	3	.	.	PUNCT
ejge-9940	159	4	descriptive	descriptive	ADJ
ejge-9940	159	5	statistics	statistic	NOUN
ejge-9940	159	6	variable	variable	ADJ
ejge-9940	159	7	number	number	NOUN
ejge-9940	159	8	of	of	ADP
ejge-9940	159	9	observations	observation	NOUN
ejge-9940	159	10	mean	mean	VERB
ejge-9940	159	11	standard	standard	ADJ
ejge-9940	159	12	deviation	deviation	NOUN
ejge-9940	159	13	minimum	minimum	NOUN
ejge-9940	159	14	maximum	maximum	ADJ
ejge-9940	159	15	unemployment	unemployment	NOUN
ejge-9940	159	16	rate	rate	NOUN
ejge-9940	159	17	520	520	NUM
ejge-9940	159	18	8.03	8.03	NUM
ejge-9940	159	19	4.32	4.32	NUM
ejge-9940	159	20	2.00	2.00	NUM
ejge-9940	159	21	27.50	27.50	NUM
ejge-9940	159	22	openness	openness	NOUN
ejge-9940	159	23	of	of	ADP
ejge-9940	159	24	economy	economy	NOUN
ejge-9940	159	25	520	520	NUM
ejge-9940	159	26	59.87	59.87	NUM
ejge-9940	159	27	30.42	30.42	NUM
ejge-9940	159	28	22.80	22.80	NUM
ejge-9940	159	29	176.70	176.70	NUM
ejge-9940	159	30	economic	economic	ADJ
ejge-9940	159	31	freedom	freedom	NOUN
ejge-9940	159	32	index	index	NOUN
ejge-9940	159	33	520	520	NUM
ejge-9940	159	34	69.47	69.47	NUM
ejge-9940	159	35	6.25	6.25	NUM
ejge-9940	159	36	48.70	48.70	NUM
ejge-9940	159	37	82.60	82.60	NUM
ejge-9940	159	38	cpi	cpi	NOUN
ejge-9940	159	39	520	520	NUM
ejge-9940	159	40	0.65	0.65	NUM
ejge-9940	159	41	0.16	0.16	NUM
ejge-9940	159	42	0.26	0.26	NUM
ejge-9940	159	43	0.95	0.95	NUM
ejge-9940	159	44	general	general	ADJ
ejge-9940	159	45	government	government	NOUN
ejge-9940	159	46	expenditure	expenditure	NOUN
ejge-9940	159	47	520	520	NUM
ejge-9940	159	48	0.44	0.44	NUM
ejge-9940	159	49	0.07	0.07	NUM
ejge-9940	159	50	0.24	0.24	NUM
ejge-9940	159	51	0.65	0.65	NUM
ejge-9940	159	52	final	final	ADJ
ejge-9940	159	53	consumption	consumption	NOUN
ejge-9940	159	54	520	520	NUM
ejge-9940	159	55	0.53	0.53	NUM
ejge-9940	159	56	0.09	0.09	NUM
ejge-9940	159	57	0.23	0.23	NUM
ejge-9940	159	58	0.70	0.70	NUM
ejge-9940	159	59	egdi	egdi	NOUN
ejge-9940	159	60	520	520	NUM
ejge-9940	159	61	0.73	0.73	NUM
ejge-9940	159	62	0.11	0.11	NUM
ejge-9940	159	63	0.47	0.47	NUM
ejge-9940	159	64	0.98	0.98	NUM
ejge-9940	159	65	growth	growth	NOUN
ejge-9940	159	66	of	of	ADP
ejge-9940	159	67	gdp	gdp	NOUN
ejge-9940	159	68	per	per	ADP
ejge-9940	159	69	capita	capita	NOUN
ejge-9940	159	70	520	520	NUM
ejge-9940	159	71	1.88	1.88	NUM
ejge-9940	159	72	3.95	3.95	NUM
ejge-9940	159	73	−14.50	−14.50	X
ejge-9940	159	74	23.20	23.20	NUM
ejge-9940	159	75	vat	vat	NOUN
ejge-9940	159	76	revenue	revenue	NOUN
ejge-9940	159	77	on	on	ADP
ejge-9940	159	78	gdp	gdp	NOUN
ejge-9940	159	79	520	520	NUM
ejge-9940	159	80	20.19	20.19	NUM
ejge-9940	159	81	4.07	4.07	NUM
ejge-9940	159	82	11.20	11.20	NUM
ejge-9940	159	83	30.50	30.50	NUM
ejge-9940	159	84	198	198	NUM
ejge-9940	159	85	iva	iva	NOUN
ejge-9940	159	86	hasíková	hasíková	PROPN
ejge-9940	159	87	particularly	particularly	ADV
ejge-9940	159	88	noteworthy	noteworthy	ADJ
ejge-9940	159	89	is	be	AUX
ejge-9940	159	90	the	the	DET
ejge-9940	159	91	maximum	maximum	ADJ
ejge-9940	159	92	unemployment	unemployment	NOUN
ejge-9940	159	93	rate	rate	NOUN
ejge-9940	159	94	of	of	ADP
ejge-9940	159	95	27.5	27.5	NUM
ejge-9940	159	96	%	%	NOUN
ejge-9940	159	97	recorded	record	VERB
ejge-9940	159	98	in	in	ADP
ejge-9940	159	99	greece	greece	PROPN
ejge-9940	159	100	in	in	ADP
ejge-9940	159	101	2013	2013	NUM
ejge-9940	159	102	.	.	PUNCT
ejge-9940	160	1	this	this	PRON
ejge-9940	160	2	is	be	AUX
ejge-9940	160	3	an	an	DET
ejge-9940	160	4	exceptional	exceptional	ADJ
ejge-9940	160	5	case	case	NOUN
ejge-9940	160	6	,	,	PUNCT
ejge-9940	160	7	as	as	SCONJ
ejge-9940	160	8	the	the	DET
ejge-9940	160	9	standard	standard	ADJ
ejge-9940	160	10	deviation	deviation	NOUN
ejge-9940	160	11	is	be	AUX
ejge-9940	160	12	approximately	approximately	ADV
ejge-9940	160	13	4.62	4.62	NUM
ejge-9940	160	14	.	.	PUNCT
ejge-9940	161	1	the	the	DET
ejge-9940	161	2	data	datum	NOUN
ejge-9940	161	3	for	for	ADP
ejge-9940	161	4	gdp	gdp	NOUN
ejge-9940	161	5	per	per	ADP
ejge-9940	161	6	capita	capita	NOUN
ejge-9940	161	7	growth	growth	NOUN
ejge-9940	161	8	present	present	VERB
ejge-9940	161	9	another	another	DET
ejge-9940	161	10	extreme	extreme	ADJ
ejge-9940	161	11	value	value	NOUN
ejge-9940	161	12	.	.	PUNCT
ejge-9940	162	1	the	the	DET
ejge-9940	162	2	minimum	minimum	NOUN
ejge-9940	162	3	for	for	ADP
ejge-9940	162	4	this	this	DET
ejge-9940	162	5	variable	variable	NOUN
ejge-9940	162	6	is	be	AUX
ejge-9940	162	7	-14.5	-14.5	NUM
ejge-9940	162	8	%	%	NOUN
ejge-9940	162	9	,	,	PUNCT
ejge-9940	162	10	recorded	record	VERB
ejge-9940	162	11	in	in	ADP
ejge-9940	162	12	estonia	estonia	PROPN
ejge-9940	162	13	in	in	ADP
ejge-9940	162	14	2009	2009	NUM
ejge-9940	162	15	,	,	PUNCT
ejge-9940	162	16	while	while	SCONJ
ejge-9940	162	17	the	the	DET
ejge-9940	162	18	maximum	maximum	NOUN
ejge-9940	162	19	represents	represent	VERB
ejge-9940	162	20	a	a	DET
ejge-9940	162	21	year	year	NOUN
ejge-9940	162	22	-	-	PUNCT
ejge-9940	162	23	on	on	ADP
ejge-9940	162	24	-	-	PUNCT
ejge-9940	162	25	year	year	NOUN
ejge-9940	162	26	increase	increase	NOUN
ejge-9940	162	27	of	of	ADP
ejge-9940	162	28	23.2	23.2	NUM
ejge-9940	162	29	%	%	NOUN
ejge-9940	162	30	,	,	PUNCT
ejge-9940	162	31	occurring	occur	VERB
ejge-9940	162	32	in	in	ADP
ejge-9940	162	33	ireland	ireland	NOUN
ejge-9940	162	34	in	in	ADP
ejge-9940	162	35	2015	2015	NUM
ejge-9940	162	36	.	.	PUNCT
ejge-9940	163	1	in	in	ADP
ejge-9940	163	2	terms	term	NOUN
ejge-9940	163	3	of	of	ADP
ejge-9940	163	4	data	datum	NOUN
ejge-9940	163	5	variability	variability	NOUN
ejge-9940	163	6	,	,	PUNCT
ejge-9940	163	7	the	the	DET
ejge-9940	163	8	standard	standard	ADJ
ejge-9940	163	9	deviation	deviation	NOUN
ejge-9940	163	10	provides	provide	VERB
ejge-9940	163	11	the	the	DET
ejge-9940	163	12	most	most	ADV
ejge-9940	163	13	informative	informative	ADJ
ejge-9940	163	14	measure	measure	NOUN
ejge-9940	163	15	.	.	PUNCT
ejge-9940	164	1	if	if	SCONJ
ejge-9940	164	2	the	the	DET
ejge-9940	164	3	standard	standard	ADJ
ejge-9940	164	4	deviation	deviation	NOUN
ejge-9940	164	5	is	be	AUX
ejge-9940	164	6	around	around	ADP
ejge-9940	164	7	zero	zero	NUM
ejge-9940	164	8	,	,	PUNCT
ejge-9940	164	9	the	the	DET
ejge-9940	164	10	data	datum	NOUN
ejge-9940	164	11	exhibit	exhibit	VERB
ejge-9940	164	12	low	low	ADJ
ejge-9940	164	13	variability	variability	NOUN
ejge-9940	164	14	despite	despite	SCONJ
ejge-9940	164	15	the	the	DET
ejge-9940	164	16	presence	presence	NOUN
ejge-9940	164	17	of	of	ADP
ejge-9940	164	18	outliers	outlier	NOUN
ejge-9940	164	19	.	.	PUNCT
ejge-9940	165	1	data	datum	NOUN
ejge-9940	165	2	on	on	ADP
ejge-9940	165	3	the	the	DET
ejge-9940	165	4	openness	openness	NOUN
ejge-9940	165	5	of	of	ADP
ejge-9940	165	6	the	the	DET
ejge-9940	165	7	economy	economy	NOUN
ejge-9940	165	8	show	show	VERB
ejge-9940	165	9	the	the	DET
ejge-9940	165	10	highest	high	ADJ
ejge-9940	165	11	standard	standard	ADJ
ejge-9940	165	12	deviation	deviation	NOUN
ejge-9940	165	13	.	.	PUNCT
ejge-9940	166	1	luxembourg	luxembourg	PROPN
ejge-9940	166	2	consistently	consistently	ADV
ejge-9940	166	3	records	record	VERB
ejge-9940	166	4	very	very	ADV
ejge-9940	166	5	high	high	ADJ
ejge-9940	166	6	values	value	NOUN
ejge-9940	166	7	of	of	ADP
ejge-9940	166	8	economic	economic	ADJ
ejge-9940	166	9	openness	openness	NOUN
ejge-9940	166	10	,	,	PUNCT
ejge-9940	166	11	often	often	ADV
ejge-9940	166	12	exceeding	exceed	VERB
ejge-9940	166	13	100	100	NUM
ejge-9940	166	14	%	%	NOUN
ejge-9940	166	15	.	.	PUNCT
ejge-9940	167	1	in	in	ADP
ejge-9940	167	2	contrast	contrast	NOUN
ejge-9940	167	3	,	,	PUNCT
ejge-9940	167	4	openness	openness	NOUN
ejge-9940	167	5	is	be	AUX
ejge-9940	167	6	low	low	ADJ
ejge-9940	167	7	in	in	ADP
ejge-9940	167	8	spain	spain	PROPN
ejge-9940	167	9	,	,	PUNCT
ejge-9940	167	10	greece	greece	PROPN
ejge-9940	167	11	,	,	PUNCT
ejge-9940	167	12	and	and	CCONJ
ejge-9940	167	13	sweden	sweden	ADJ
ejge-9940	167	14	.	.	PROPN
ejge-9940	168	1	4	4	X
ejge-9940	168	2	.	.	NOUN
ejge-9940	168	3	results	result	VERB
ejge-9940	168	4	4.1	4.1	NUM
ejge-9940	168	5	mimic	mimic	ADJ
ejge-9940	168	6	model	model	NOUN
ejge-9940	168	7	table	table	NOUN
ejge-9940	168	8	3	3	NUM
ejge-9940	168	9	presents	present	VERB
ejge-9940	168	10	the	the	DET
ejge-9940	168	11	mimic	mimic	ADJ
ejge-9940	168	12	models	model	NOUN
ejge-9940	168	13	,	,	PUNCT
ejge-9940	168	14	detailing	detail	VERB
ejge-9940	168	15	both	both	DET
ejge-9940	168	16	parts	part	NOUN
ejge-9940	168	17	:	:	PUNCT
ejge-9940	168	18	the	the	DET
ejge-9940	168	19	structural	structural	ADJ
ejge-9940	168	20	model	model	NOUN
ejge-9940	168	21	and	and	CCONJ
ejge-9940	168	22	the	the	DET
ejge-9940	168	23	measurement	measurement	NOUN
ejge-9940	168	24	model	model	NOUN
ejge-9940	168	25	.	.	PUNCT
ejge-9940	169	1	in	in	ADP
ejge-9940	169	2	model	model	NOUN
ejge-9940	169	3	1	1	NUM
ejge-9940	169	4	,	,	PUNCT
ejge-9940	169	5	all	all	DET
ejge-9940	169	6	variables	variable	NOUN
ejge-9940	169	7	are	be	AUX
ejge-9940	169	8	included	include	VERB
ejge-9940	169	9	with	with	ADP
ejge-9940	169	10	the	the	DET
ejge-9940	169	11	goal	goal	NOUN
ejge-9940	169	12	of	of	ADP
ejge-9940	169	13	retaining	retain	VERB
ejge-9940	169	14	only	only	ADV
ejge-9940	169	15	those	those	PRON
ejge-9940	169	16	that	that	PRON
ejge-9940	169	17	are	be	AUX
ejge-9940	169	18	statistically	statistically	ADV
ejge-9940	169	19	significant	significant	ADJ
ejge-9940	169	20	in	in	ADP
ejge-9940	169	21	the	the	DET
ejge-9940	169	22	structural	structural	ADJ
ejge-9940	169	23	model	model	NOUN
ejge-9940	169	24	at	at	ADP
ejge-9940	169	25	a	a	DET
ejge-9940	169	26	minimum	minimum	ADJ
ejge-9940	169	27	5	5	NUM
ejge-9940	169	28	%	%	NOUN
ejge-9940	169	29	level	level	NOUN
ejge-9940	169	30	of	of	ADP
ejge-9940	169	31	significance	significance	NOUN
ejge-9940	169	32	.	.	PUNCT
ejge-9940	170	1	a	a	DET
ejge-9940	170	2	stepwise	stepwise	ADJ
ejge-9940	170	3	selection	selection	NOUN
ejge-9940	170	4	process	process	NOUN
ejge-9940	170	5	is	be	AUX
ejge-9940	170	6	employed	employ	VERB
ejge-9940	170	7	to	to	PART
ejge-9940	170	8	systematically	systematically	ADV
ejge-9940	170	9	eliminate	eliminate	VERB
ejge-9940	170	10	statistically	statistically	ADV
ejge-9940	170	11	insignificant	insignificant	ADJ
ejge-9940	170	12	variables	variable	NOUN
ejge-9940	170	13	from	from	ADP
ejge-9940	170	14	the	the	DET
ejge-9940	170	15	structural	structural	ADJ
ejge-9940	170	16	model	model	NOUN
ejge-9940	170	17	;	;	PUNCT
ejge-9940	170	18	this	this	DET
ejge-9940	170	19	process	process	NOUN
ejge-9940	170	20	is	be	AUX
ejge-9940	170	21	fully	fully	ADV
ejge-9940	170	22	detailed	detailed	ADJ
ejge-9940	170	23	in	in	ADP
ejge-9940	170	24	table	table	NOUN
ejge-9940	170	25	3	3	NUM
ejge-9940	170	26	.	.	PUNCT
ejge-9940	171	1	in	in	ADP
ejge-9940	171	2	the	the	DET
ejge-9940	171	3	measurement	measurement	NOUN
ejge-9940	171	4	model	model	NOUN
ejge-9940	171	5	,	,	PUNCT
ejge-9940	171	6	both	both	DET
ejge-9940	171	7	variables	variable	NOUN
ejge-9940	171	8	–	–	PUNCT
ejge-9940	171	9	growth	growth	NOUN
ejge-9940	171	10	of	of	ADP
ejge-9940	171	11	gdp	gdp	NOUN
ejge-9940	171	12	per	per	ADP
ejge-9940	171	13	capita	capita	NOUN
ejge-9940	171	14	and	and	CCONJ
ejge-9940	171	15	vat	vat	NOUN
ejge-9940	171	16	revenue	revenue	NOUN
ejge-9940	171	17	on	on	ADP
ejge-9940	171	18	gdp	gdp	NOUN
ejge-9940	171	19	–	–	PUNCT
ejge-9940	171	20	are	be	AUX
ejge-9940	171	21	statistically	statistically	ADV
ejge-9940	171	22	significant	significant	ADJ
ejge-9940	171	23	at	at	ADP
ejge-9940	171	24	the	the	DET
ejge-9940	171	25	1	1	NUM
ejge-9940	171	26	%	%	NOUN
ejge-9940	171	27	level	level	NOUN
ejge-9940	171	28	,	,	PUNCT
ejge-9940	171	29	allowing	allow	VERB
ejge-9940	171	30	them	they	PRON
ejge-9940	171	31	to	to	PART
ejge-9940	171	32	remain	remain	VERB
ejge-9940	171	33	in	in	ADP
ejge-9940	171	34	all	all	DET
ejge-9940	171	35	subsequent	subsequent	ADJ
ejge-9940	171	36	models	model	NOUN
ejge-9940	171	37	.	.	PUNCT
ejge-9940	172	1	the	the	DET
ejge-9940	172	2	variable	variable	ADJ
ejge-9940	172	3	index	index	NOUN
ejge-9940	172	4	of	of	ADP
ejge-9940	172	5	economic	economic	ADJ
ejge-9940	172	6	freedom	freedom	NOUN
ejge-9940	172	7	was	be	AUX
ejge-9940	172	8	the	the	DET
ejge-9940	172	9	first	first	ADJ
ejge-9940	172	10	to	to	PART
ejge-9940	172	11	be	be	AUX
ejge-9940	172	12	removed	remove	VERB
ejge-9940	172	13	from	from	ADP
ejge-9940	172	14	the	the	DET
ejge-9940	172	15	structural	structural	ADJ
ejge-9940	172	16	model	model	NOUN
ejge-9940	172	17	due	due	ADP
ejge-9940	172	18	to	to	ADP
ejge-9940	172	19	its	its	PRON
ejge-9940	172	20	high	high	ADJ
ejge-9940	172	21	p	p	NOUN
ejge-9940	172	22	-	-	PUNCT
ejge-9940	172	23	value	value	NOUN
ejge-9940	172	24	.	.	PUNCT
ejge-9940	173	1	the	the	DET
ejge-9940	173	2	structural	structural	ADJ
ejge-9940	173	3	model	model	NOUN
ejge-9940	173	4	of	of	ADP
ejge-9940	173	5	model	model	NOUN
ejge-9940	173	6	2	2	NUM
ejge-9940	173	7	consists	consist	NOUN
ejge-9940	173	8	of	of	ADP
ejge-9940	173	9	six	six	NUM
ejge-9940	173	10	variables	variable	NOUN
ejge-9940	173	11	.	.	PUNCT
ejge-9940	174	1	the	the	DET
ejge-9940	174	2	unemployment	unemployment	NOUN
ejge-9940	174	3	rate	rate	NOUN
ejge-9940	174	4	also	also	ADV
ejge-9940	174	5	had	have	VERB
ejge-9940	174	6	to	to	PART
ejge-9940	174	7	be	be	AUX
ejge-9940	174	8	removed	remove	VERB
ejge-9940	174	9	due	due	ADP
ejge-9940	174	10	to	to	ADP
ejge-9940	174	11	its	its	PRON
ejge-9940	174	12	high	high	ADJ
ejge-9940	174	13	p	p	NOUN
ejge-9940	174	14	-	-	PUNCT
ejge-9940	174	15	value	value	NOUN
ejge-9940	174	16	,	,	PUNCT
ejge-9940	174	17	resulting	result	VERB
ejge-9940	174	18	in	in	ADP
ejge-9940	174	19	model	model	NOUN
ejge-9940	174	20	3	3	NUM
ejge-9940	174	21	,	,	PUNCT
ejge-9940	174	22	the	the	DET
ejge-9940	174	23	final	final	ADJ
ejge-9940	174	24	model	model	NOUN
ejge-9940	174	25	,	,	PUNCT
ejge-9940	174	26	which	which	PRON
ejge-9940	174	27	consists	consist	VERB
ejge-9940	174	28	of	of	ADP
ejge-9940	174	29	only	only	ADV
ejge-9940	174	30	four	four	NUM
ejge-9940	174	31	variables	variable	NOUN
ejge-9940	174	32	.	.	PUNCT
ejge-9940	175	1	information	information	NOUN
ejge-9940	175	2	criteria	criterion	NOUN
ejge-9940	175	3	are	be	AUX
ejge-9940	175	4	useful	useful	ADJ
ejge-9940	175	5	when	when	SCONJ
ejge-9940	175	6	determining	determine	VERB
ejge-9940	175	7	which	which	DET
ejge-9940	175	8	model	model	NOUN
ejge-9940	175	9	is	be	AUX
ejge-9940	175	10	optimal	optimal	ADJ
ejge-9940	175	11	.	.	PUNCT
ejge-9940	176	1	the	the	DET
ejge-9940	176	2	akaike	akaike	ADJ
ejge-9940	176	3	information	information	NOUN
ejge-9940	176	4	criterion	criterion	NOUN
ejge-9940	176	5	(	(	PUNCT
ejge-9940	176	6	aic	aic	PROPN
ejge-9940	176	7	)	)	PUNCT
ejge-9940	176	8	was	be	AUX
ejge-9940	176	9	applied	apply	VERB
ejge-9940	176	10	in	in	ADP
ejge-9940	176	11	this	this	DET
ejge-9940	176	12	research	research	NOUN
ejge-9940	176	13	.	.	PUNCT
ejge-9940	177	1	the	the	DET
ejge-9940	177	2	most	most	ADV
ejge-9940	177	3	appropriate	appropriate	ADJ
ejge-9940	177	4	model	model	NOUN
ejge-9940	177	5	is	be	AUX
ejge-9940	177	6	identified	identify	VERB
ejge-9940	177	7	by	by	ADP
ejge-9940	177	8	the	the	DET
ejge-9940	177	9	lowest	low	ADJ
ejge-9940	177	10	value	value	NOUN
ejge-9940	177	11	of	of	ADP
ejge-9940	177	12	this	this	DET
ejge-9940	177	13	criterion	criterion	NOUN
ejge-9940	177	14	,	,	PUNCT
ejge-9940	177	15	which	which	PRON
ejge-9940	177	16	is	be	AUX
ejge-9940	177	17	the	the	DET
ejge-9940	177	18	final	final	ADJ
ejge-9940	177	19	model	model	NOUN
ejge-9940	177	20	with	with	ADP
ejge-9940	177	21	the	the	DET
ejge-9940	177	22	lowest	low	ADJ
ejge-9940	177	23	aic	aic	PROPN
ejge-9940	177	24	.	.	PUNCT
ejge-9940	178	1	other	other	ADJ
ejge-9940	178	2	indicators	indicator	NOUN
ejge-9940	178	3	of	of	ADP
ejge-9940	178	4	model	model	NOUN
ejge-9940	178	5	quality	quality	NOUN
ejge-9940	178	6	are	be	AUX
ejge-9940	178	7	also	also	ADV
ejge-9940	178	8	optimal	optimal	ADJ
ejge-9940	178	9	in	in	ADP
ejge-9940	178	10	the	the	DET
ejge-9940	178	11	last	last	ADJ
ejge-9940	178	12	model	model	NOUN
ejge-9940	178	13	.	.	PUNCT
ejge-9940	179	1	the	the	DET
ejge-9940	179	2	comparative	comparative	ADJ
ejge-9940	179	3	fit	fit	ADJ
ejge-9940	179	4	index	index	NOUN
ejge-9940	179	5	(	(	PUNCT
ejge-9940	179	6	cfi	cfi	NOUN
ejge-9940	179	7	)	)	PUNCT
ejge-9940	179	8	measures	measure	NOUN
ejge-9940	179	9	how	how	SCONJ
ejge-9940	179	10	close	close	ADJ
ejge-9940	179	11	a	a	DET
ejge-9940	179	12	given	give	VERB
ejge-9940	179	13	model	model	NOUN
ejge-9940	179	14	is	be	AUX
ejge-9940	179	15	to	to	ADP
ejge-9940	179	16	a	a	DET
ejge-9940	179	17	perfect	perfect	ADJ
ejge-9940	179	18	fit	fit	NOUN
ejge-9940	179	19	with	with	ADP
ejge-9940	179	20	the	the	DET
ejge-9940	179	21	data	datum	NOUN
ejge-9940	179	22	used	use	VERB
ejge-9940	179	23	.	.	PUNCT
ejge-9940	180	1	it	it	PRON
ejge-9940	180	2	ranges	range	VERB
ejge-9940	180	3	from	from	ADP
ejge-9940	180	4	0	0	NUM
ejge-9940	180	5	to	to	ADP
ejge-9940	180	6	1	1	NUM
ejge-9940	180	7	;	;	PUNCT
ejge-9940	180	8	a	a	DET
ejge-9940	180	9	higher	high	ADJ
ejge-9940	180	10	value	value	NOUN
ejge-9940	180	11	indicates	indicate	VERB
ejge-9940	180	12	a	a	DET
ejge-9940	180	13	better	well	ADJ
ejge-9940	180	14	model	model	NOUN
ejge-9940	180	15	.	.	PUNCT
ejge-9940	181	1	the	the	DET
ejge-9940	181	2	final	final	ADJ
ejge-9940	181	3	model	model	NOUN
ejge-9940	181	4	,	,	PUNCT
ejge-9940	181	5	with	with	ADP
ejge-9940	181	6	a	a	DET
ejge-9940	181	7	cfi	cfi	NOUN
ejge-9940	181	8	of	of	ADP
ejge-9940	181	9	0.86	0.86	NUM
ejge-9940	181	10	,	,	PUNCT
ejge-9940	181	11	shows	show	VERB
ejge-9940	181	12	the	the	DET
ejge-9940	181	13	highest	high	ADJ
ejge-9940	181	14	value	value	NOUN
ejge-9940	181	15	.	.	PUNCT
ejge-9940	182	1	the	the	DET
ejge-9940	182	2	interpretation	interpretation	NOUN
ejge-9940	182	3	of	of	ADP
ejge-9940	182	4	coefficients	coefficient	NOUN
ejge-9940	182	5	in	in	ADP
ejge-9940	182	6	a	a	DET
ejge-9940	182	7	structural	structural	ADJ
ejge-9940	182	8	model	model	NOUN
ejge-9940	182	9	of	of	ADP
ejge-9940	182	10	the	the	DET
ejge-9940	182	11	mimic	mimic	ADJ
ejge-9940	182	12	model	model	NOUN
ejge-9940	182	13	closely	closely	ADV
ejge-9940	182	14	resembles	resemble	VERB
ejge-9940	182	15	that	that	SCONJ
ejge-9940	182	16	in	in	ADP
ejge-9940	182	17	regression	regression	NOUN
ejge-9940	182	18	analysis	analysis	NOUN
ejge-9940	182	19	.	.	PUNCT
ejge-9940	183	1	their	their	PRON
ejge-9940	183	2	value	value	NOUN
ejge-9940	183	3	indicates	indicate	VERB
ejge-9940	183	4	the	the	DET
ejge-9940	183	5	resultant	resultant	NOUN
ejge-9940	183	6	change	change	NOUN
ejge-9940	183	7	in	in	ADP
ejge-9940	183	8	the	the	DET
ejge-9940	183	9	vat	vat	NOUN
ejge-9940	183	10	gap	gap	NOUN
ejge-9940	183	11	for	for	ADP
ejge-9940	183	12	a	a	DET
ejge-9940	183	13	unit	unit	NOUN
ejge-9940	183	14	change	change	NOUN
ejge-9940	183	15	in	in	ADP
ejge-9940	183	16	the	the	DET
ejge-9940	183	17	causal	causal	ADJ
ejge-9940	183	18	variable	variable	NOUN
ejge-9940	183	19	under	under	ADP
ejge-9940	183	20	the	the	DET
ejge-9940	183	21	ceteris	ceteris	NOUN
ejge-9940	183	22	paribus	paribus	ADJ
ejge-9940	183	23	condition	condition	NOUN
ejge-9940	183	24	.	.	PUNCT
ejge-9940	184	1	in	in	ADP
ejge-9940	184	2	the	the	DET
ejge-9940	184	3	following	follow	VERB
ejge-9940	184	4	paragraphs	paragraph	NOUN
ejge-9940	184	5	,	,	PUNCT
ejge-9940	184	6	the	the	DET
ejge-9940	184	7	coefficients	coefficient	NOUN
ejge-9940	184	8	from	from	ADP
ejge-9940	184	9	the	the	DET
ejge-9940	184	10	structural	structural	ADJ
ejge-9940	184	11	model	model	NOUN
ejge-9940	184	12	are	be	AUX
ejge-9940	184	13	interpreted	interpret	VERB
ejge-9940	184	14	according	accord	VERB
ejge-9940	184	15	to	to	ADP
ejge-9940	184	16	model	model	NOUN
ejge-9940	184	17	1	1	NUM
ejge-9940	184	18	,	,	PUNCT
ejge-9940	184	19	which	which	PRON
ejge-9940	184	20	includes	include	VERB
ejge-9940	184	21	all	all	DET
ejge-9940	184	22	variables	variable	NOUN
ejge-9940	184	23	,	,	PUNCT
ejge-9940	184	24	significant	significant	ADJ
ejge-9940	184	25	and	and	CCONJ
ejge-9940	184	26	insignificant	insignificant	ADJ
ejge-9940	184	27	.	.	PUNCT
ejge-9940	185	1	final	final	ADJ
ejge-9940	185	2	consumption	consumption	NOUN
ejge-9940	185	3	emerges	emerge	VERB
ejge-9940	185	4	as	as	ADP
ejge-9940	185	5	the	the	DET
ejge-9940	185	6	most	most	ADV
ejge-9940	185	7	crucial	crucial	ADJ
ejge-9940	185	8	driver	driver	NOUN
ejge-9940	185	9	of	of	ADP
ejge-9940	185	10	the	the	DET
ejge-9940	185	11	vat	vat	NOUN
ejge-9940	185	12	gap	gap	NOUN
ejge-9940	185	13	.	.	PUNCT
ejge-9940	186	1	according	accord	VERB
ejge-9940	186	2	to	to	ADP
ejge-9940	186	3	model	model	NOUN
ejge-9940	186	4	1	1	NUM
ejge-9940	186	5	,	,	PUNCT
ejge-9940	186	6	if	if	SCONJ
ejge-9940	186	7	final	final	ADJ
ejge-9940	186	8	consumption	consumption	NOUN
ejge-9940	186	9	increases	increase	NOUN
ejge-9940	186	10	by	by	ADP
ejge-9940	186	11	1	1	NUM
ejge-9940	186	12	%	%	NOUN
ejge-9940	186	13	,	,	PUNCT
ejge-9940	186	14	then	then	ADV
ejge-9940	186	15	the	the	DET
ejge-9940	186	16	vat	vat	NOUN
ejge-9940	186	17	gap	gap	NOUN
ejge-9940	186	18	also	also	ADV
ejge-9940	186	19	increases	increase	VERB
ejge-9940	186	20	by	by	ADP
ejge-9940	186	21	about	about	ADV
ejge-9940	186	22	5.71	5.71	NUM
ejge-9940	186	23	%	%	NOUN
ejge-9940	186	24	.	.	PUNCT
ejge-9940	187	1	final	final	ADJ
ejge-9940	187	2	consumption	consumption	NOUN
ejge-9940	187	3	is	be	AUX
ejge-9940	187	4	significant	significant	ADJ
ejge-9940	187	5	at	at	ADP
ejge-9940	187	6	the	the	DET
ejge-9940	187	7	5	5	NUM
ejge-9940	187	8	%	%	NOUN
ejge-9940	187	9	level	level	NOUN
ejge-9940	187	10	;	;	PUNCT
ejge-9940	187	11	hence	hence	ADV
ejge-9940	187	12	,	,	PUNCT
ejge-9940	187	13	it	it	PRON
ejge-9940	187	14	is	be	AUX
ejge-9940	187	15	retained	retain	VERB
ejge-9940	187	16	in	in	ADP
ejge-9940	187	17	exploring	explore	VERB
ejge-9940	187	18	determinants	determinant	NOUN
ejge-9940	187	19	of	of	ADP
ejge-9940	187	20	vat	vat	NOUN
ejge-9940	187	21	gaps	gap	NOUN
ejge-9940	187	22	using	use	VERB
ejge-9940	187	23	structural	structural	ADJ
ejge-9940	187	24	equation	equation	NOUN
ejge-9940	187	25	models	model	NOUN
ejge-9940	187	26	model	model	VERB
ejge-9940	187	27	2	2	NUM
ejge-9940	187	28	and	and	CCONJ
ejge-9940	187	29	the	the	DET
ejge-9940	187	30	final	final	ADJ
ejge-9940	187	31	model	model	NOUN
ejge-9940	187	32	,	,	PUNCT
ejge-9940	187	33	with	with	ADP
ejge-9940	187	34	the	the	DET
ejge-9940	187	35	value	value	NOUN
ejge-9940	187	36	of	of	ADP
ejge-9940	187	37	its	its	PRON
ejge-9940	187	38	coefficient	coefficient	NOUN
ejge-9940	187	39	fluctuating	fluctuate	VERB
ejge-9940	187	40	around	around	ADV
ejge-9940	187	41	6	6	NUM
ejge-9940	187	42	%	%	NOUN
ejge-9940	187	43	to	to	ADP
ejge-9940	187	44	7	7	NUM
ejge-9940	187	45	%	%	NOUN
ejge-9940	187	46	.	.	PUNCT
ejge-9940	188	1	a	a	DET
ejge-9940	188	2	higher	high	ADJ
ejge-9940	188	3	unemployment	unemployment	NOUN
ejge-9940	188	4	rate	rate	NOUN
ejge-9940	188	5	increases	increase	VERB
ejge-9940	188	6	the	the	DET
ejge-9940	188	7	vat	vat	NOUN
ejge-9940	188	8	gap	gap	NOUN
ejge-9940	188	9	;	;	PUNCT
ejge-9940	188	10	according	accord	VERB
ejge-9940	188	11	to	to	ADP
ejge-9940	188	12	model	model	NOUN
ejge-9940	188	13	1	1	NUM
ejge-9940	188	14	,	,	PUNCT
ejge-9940	188	15	if	if	SCONJ
ejge-9940	188	16	the	the	DET
ejge-9940	188	17	unemployment	unemployment	NOUN
ejge-9940	188	18	rate	rate	NOUN
ejge-9940	188	19	increases	increase	NOUN
ejge-9940	188	20	by	by	ADP
ejge-9940	188	21	1	1	NUM
ejge-9940	188	22	%	%	NOUN
ejge-9940	188	23	,	,	PUNCT
ejge-9940	188	24	the	the	DET
ejge-9940	188	25	vat	vat	NOUN
ejge-9940	188	26	gap	gap	NOUN
ejge-9940	188	27	increases	increase	NOUN
ejge-9940	188	28	by	by	ADP
ejge-9940	188	29	0.01	0.01	NUM
ejge-9940	188	30	%	%	NOUN
ejge-9940	188	31	.	.	PUNCT
ejge-9940	189	1	in	in	ADP
ejge-9940	189	2	model	model	NOUN
ejge-9940	189	3	2	2	NUM
ejge-9940	189	4	,	,	PUNCT
ejge-9940	189	5	the	the	DET
ejge-9940	189	6	coefficient	coefficient	NOUN
ejge-9940	189	7	of	of	ADP
ejge-9940	189	8	the	the	DET
ejge-9940	189	9	unemployment	unemployment	NOUN
ejge-9940	189	10	rate	rate	NOUN
ejge-9940	189	11	remains	remain	VERB
ejge-9940	189	12	stable	stable	ADJ
ejge-9940	189	13	.	.	PUNCT
ejge-9940	190	1	however	however	ADV
ejge-9940	190	2	,	,	PUNCT
ejge-9940	190	3	this	this	DET
ejge-9940	190	4	variable	variable	NOUN
ejge-9940	190	5	was	be	AUX
ejge-9940	190	6	removed	remove	VERB
ejge-9940	190	7	from	from	ADP
ejge-9940	190	8	the	the	DET
ejge-9940	190	9	final	final	ADJ
ejge-9940	190	10	model	model	NOUN
ejge-9940	190	11	due	due	ADP
ejge-9940	190	12	to	to	ADP
ejge-9940	190	13	an	an	DET
ejge-9940	190	14	excessively	excessively	ADV
ejge-9940	190	15	high	high	ADJ
ejge-9940	190	16	p	p	NOUN
ejge-9940	190	17	-	-	PUNCT
ejge-9940	190	18	value	value	NOUN
ejge-9940	190	19	.	.	PUNCT
ejge-9940	191	1	greater	great	ADJ
ejge-9940	191	2	openness	openness	NOUN
ejge-9940	191	3	of	of	ADP
ejge-9940	191	4	the	the	DET
ejge-9940	191	5	economy	economy	NOUN
ejge-9940	191	6	also	also	ADV
ejge-9940	191	7	raises	raise	VERB
ejge-9940	191	8	the	the	DET
ejge-9940	191	9	vat	vat	NOUN
ejge-9940	191	10	gap	gap	NOUN
ejge-9940	191	11	;	;	PUNCT
ejge-9940	191	12	if	if	SCONJ
ejge-9940	191	13	the	the	DET
ejge-9940	191	14	openness	openness	NOUN
ejge-9940	191	15	of	of	ADP
ejge-9940	191	16	the	the	DET
ejge-9940	191	17	economy	economy	NOUN
ejge-9940	191	18	increases	increase	VERB
ejge-9940	191	19	by	by	ADP
ejge-9940	191	20	1	1	NUM
ejge-9940	191	21	%	%	NOUN
ejge-9940	191	22	,	,	PUNCT
ejge-9940	191	23	then	then	ADV
ejge-9940	191	24	the	the	DET
ejge-9940	191	25	vat	vat	NOUN
ejge-9940	191	26	gap	gap	NOUN
ejge-9940	191	27	increases	increase	NOUN
ejge-9940	191	28	by	by	ADP
ejge-9940	191	29	0.02	0.02	NUM
ejge-9940	191	30	%	%	NOUN
ejge-9940	191	31	.	.	PUNCT
ejge-9940	192	1	the	the	DET
ejge-9940	192	2	openness	openness	NOUN
ejge-9940	192	3	of	of	ADP
ejge-9940	192	4	the	the	DET
ejge-9940	192	5	economy	economy	NOUN
ejge-9940	192	6	is	be	AUX
ejge-9940	192	7	significant	significant	ADJ
ejge-9940	192	8	at	at	ADP
ejge-9940	192	9	the	the	DET
ejge-9940	192	10	required	required	ADJ
ejge-9940	192	11	level	level	NOUN
ejge-9940	192	12	,	,	PUNCT
ejge-9940	192	13	with	with	ADP
ejge-9940	192	14	the	the	DET
ejge-9940	192	15	value	value	NOUN
ejge-9940	192	16	of	of	ADP
ejge-9940	192	17	its	its	PRON
ejge-9940	192	18	coefficient	coefficient	NOUN
ejge-9940	192	19	remaining	remain	VERB
ejge-9940	192	20	stable	stable	ADJ
ejge-9940	192	21	in	in	ADP
ejge-9940	192	22	model	model	NOUN
ejge-9940	192	23	2	2	NUM
ejge-9940	192	24	and	and	CCONJ
ejge-9940	192	25	the	the	DET
ejge-9940	192	26	final	final	ADJ
ejge-9940	192	27	model	model	NOUN
ejge-9940	192	28	.	.	PUNCT
ejge-9940	193	1	there	there	PRON
ejge-9940	193	2	is	be	VERB
ejge-9940	193	3	no	no	DET
ejge-9940	193	4	unified	unified	ADJ
ejge-9940	193	5	conclusion	conclusion	NOUN
ejge-9940	193	6	about	about	ADP
ejge-9940	193	7	the	the	DET
ejge-9940	193	8	effect	effect	NOUN
ejge-9940	193	9	of	of	ADP
ejge-9940	193	10	the	the	DET
ejge-9940	193	11	openness	openness	NOUN
ejge-9940	193	12	of	of	ADP
ejge-9940	193	13	the	the	DET
ejge-9940	193	14	economy	economy	NOUN
ejge-9940	193	15	on	on	ADP
ejge-9940	193	16	the	the	DET
ejge-9940	193	17	vat	vat	NOUN
ejge-9940	193	18	gap	gap	NOUN
ejge-9940	193	19	;	;	PUNCT
ejge-9940	193	20	aizenman	aizenman	NOUN
ejge-9940	193	21	and	and	CCONJ
ejge-9940	193	22	jinjarak	jinjarak	PROPN
ejge-9940	193	23	(	(	PUNCT
ejge-9940	193	24	2008	2008	NUM
ejge-9940	193	25	)	)	PUNCT
ejge-9940	193	26	suggest	suggest	VERB
ejge-9940	193	27	a	a	DET
ejge-9940	193	28	negative	negative	ADJ
ejge-9940	193	29	impact	impact	NOUN
ejge-9940	193	30	,	,	PUNCT
ejge-9940	193	31	while	while	SCONJ
ejge-9940	193	32	frunza	frunza	ADV
ejge-9940	193	33	(	(	PUNCT
ejge-9940	193	34	2019	2019	NUM
ejge-9940	193	35	)	)	PUNCT
ejge-9940	193	36	argues	argue	VERB
ejge-9940	193	37	that	that	SCONJ
ejge-9940	193	38	an	an	DET
ejge-9940	193	39	open	open	ADJ
ejge-9940	193	40	economy	economy	NOUN
ejge-9940	193	41	provides	provide	VERB
ejge-9940	193	42	opportunities	opportunity	NOUN
ejge-9940	193	43	for	for	ADP
ejge-9940	193	44	carousel	carousel	NOUN
ejge-9940	193	45	frauds	fraud	NOUN
ejge-9940	193	46	and	and	CCONJ
ejge-9940	193	47	other	other	ADJ
ejge-9940	193	48	vat	vat	NOUN
ejge-9940	193	49	frauds	fraud	NOUN
ejge-9940	193	50	,	,	PUNCT
ejge-9940	193	51	which	which	PRON
ejge-9940	193	52	have	have	VERB
ejge-9940	193	53	a	a	DET
ejge-9940	193	54	positive	positive	ADJ
ejge-9940	193	55	effect	effect	NOUN
ejge-9940	193	56	on	on	ADP
ejge-9940	193	57	the	the	DET
ejge-9940	193	58	vat	vat	NOUN
ejge-9940	193	59	gap	gap	NOUN
ejge-9940	193	60	.	.	PUNCT
ejge-9940	194	1	this	this	DET
ejge-9940	194	2	research	research	NOUN
ejge-9940	194	3	supports	support	VERB
ejge-9940	194	4	the	the	DET
ejge-9940	194	5	latter	latter	ADJ
ejge-9940	194	6	view	view	NOUN
ejge-9940	194	7	regarding	regard	VERB
ejge-9940	194	8	the	the	DET
ejge-9940	194	9	positive	positive	ADJ
ejge-9940	194	10	impact	impact	NOUN
ejge-9940	194	11	of	of	ADP
ejge-9940	194	12	economic	economic	ADJ
ejge-9940	194	13	openness	openness	NOUN
ejge-9940	194	14	on	on	ADP
ejge-9940	194	15	the	the	DET
ejge-9940	194	16	vat	vat	NOUN
ejge-9940	194	17	gap	gap	NOUN
ejge-9940	194	18	.	.	PUNCT
ejge-9940	194	19	table	table	NOUN
ejge-9940	194	20	3	3	NUM
ejge-9940	194	21	.	.	PUNCT
ejge-9940	194	22	model	model	NOUN
ejge-9940	194	23	mimic	mimic	PROPN
ejge-9940	194	24	for	for	ADP
ejge-9940	194	25	europe-23	europe-23	PROPN
ejge-9940	194	26	(	(	PUNCT
ejge-9940	194	27	author	author	NOUN
ejge-9940	194	28	calculations	calculation	NOUN
ejge-9940	194	29	using	use	VERB
ejge-9940	194	30	stata	stata	NOUN
ejge-9940	194	31	)	)	PUNCT
ejge-9940	194	32	–	–	PUNCT
ejge-9940	194	33	vat	vat	NOUN
ejge-9940	194	34	revenue	revenue	NOUN
ejge-9940	194	35	on	on	ADP
ejge-9940	194	36	gdp	gdp	NOUN
ejge-9940	194	37	is	be	AUX
ejge-9940	194	38	used	use	VERB
ejge-9940	194	39	as	as	ADP
ejge-9940	194	40	a	a	DET
ejge-9940	194	41	reference	reference	NOUN
ejge-9940	194	42	indicator	indicator	NOUN
ejge-9940	194	43	.	.	PUNCT
ejge-9940	195	1	model	model	NOUN
ejge-9940	195	2	1	1	NUM
ejge-9940	195	3	model	model	NOUN
ejge-9940	195	4	2	2	NUM
ejge-9940	195	5	model	model	NOUN
ejge-9940	195	6	3	3	NUM
ejge-9940	195	7	(	(	PUNCT
ejge-9940	195	8	final	final	ADJ
ejge-9940	195	9	model	model	NOUN
ejge-9940	195	10	)	)	PUNCT
ejge-9940	195	11	structural	structural	ADJ
ejge-9940	195	12	coefficient	coefficient	NOUN
ejge-9940	195	13	(	(	PUNCT
ejge-9940	195	14	p	p	NOUN
ejge-9940	195	15	-	-	PUNCT
ejge-9940	195	16	value	value	NOUN
ejge-9940	195	17	)	)	PUNCT
ejge-9940	195	18	coefficient	coefficient	NOUN
ejge-9940	195	19	(	(	PUNCT
ejge-9940	195	20	p	p	NOUN
ejge-9940	195	21	-	-	PUNCT
ejge-9940	195	22	value	value	NOUN
ejge-9940	195	23	)	)	PUNCT
ejge-9940	195	24	coefficient	coefficient	NOUN
ejge-9940	195	25	(	(	PUNCT
ejge-9940	195	26	p	p	NOUN
ejge-9940	195	27	-	-	PUNCT
ejge-9940	195	28	value	value	NOUN
ejge-9940	195	29	)	)	PUNCT
ejge-9940	195	30	unemployment	unemployment	NOUN
ejge-9940	195	31	rate	rate	NOUN
ejge-9940	195	32	0.01	0.01	NUM
ejge-9940	195	33	(	(	PUNCT
ejge-9940	195	34	0.31	0.31	NUM
ejge-9940	195	35	)	)	PUNCT
ejge-9940	195	36	0.01	0.01	NUM
ejge-9940	195	37	(	(	PUNCT
ejge-9940	195	38	0.26	0.26	NUM
ejge-9940	195	39	)	)	PUNCT
ejge-9940	195	40	openness	openness	NOUN
ejge-9940	195	41	of	of	ADP
ejge-9940	195	42	economy	economy	NOUN
ejge-9940	195	43	0.02	0.02	NUM
ejge-9940	195	44	(	(	PUNCT
ejge-9940	195	45	0.00	0.00	NUM
ejge-9940	195	46	)	)	PUNCT
ejge-9940	195	47	*	*	PUNCT
ejge-9940	196	1	*	*	PUNCT
ejge-9940	196	2	*	*	PUNCT
ejge-9940	196	3	0.02	0.02	NUM
ejge-9940	196	4	(	(	PUNCT
ejge-9940	196	5	0.00	0.00	NUM
ejge-9940	196	6	)	)	PUNCT
ejge-9940	196	7	*	*	PUNCT
ejge-9940	197	1	*	*	PUNCT
ejge-9940	197	2	*	*	PUNCT
ejge-9940	197	3	0.02	0.02	NUM
ejge-9940	197	4	(	(	PUNCT
ejge-9940	197	5	0.00	0.00	NUM
ejge-9940	197	6	)	)	PUNCT
ejge-9940	197	7	*	*	PUNCT
ejge-9940	197	8	*	*	PUNCT
ejge-9940	197	9	*	*	VERB
ejge-9940	197	10	index	index	NOUN
ejge-9940	197	11	of	of	ADP
ejge-9940	197	12	economic	economic	ADJ
ejge-9940	197	13	freedom	freedom	NOUN
ejge-9940	197	14	−0.01	−0.01	ADV
ejge-9940	197	15	(	(	PUNCT
ejge-9940	197	16	0.36	0.36	NUM
ejge-9940	197	17	)	)	PUNCT
ejge-9940	197	18	cpi	cpi	PROPN
ejge-9940	197	19	−0.27	−0.27	PROPN
ejge-9940	197	20	(	(	PUNCT
ejge-9940	197	21	0.00	0.00	NUM
ejge-9940	197	22	)	)	PUNCT
ejge-9940	198	1	*	*	PUNCT
ejge-9940	199	1	*	*	PUNCT
ejge-9940	199	2	*	*	PUNCT
ejge-9940	199	3	−0.32	−0.32	X
ejge-9940	199	4	(	(	PUNCT
ejge-9940	199	5	0.00	0.00	NUM
ejge-9940	199	6	)	)	PUNCT
ejge-9940	199	7	*	*	PUNCT
ejge-9940	200	1	*	*	PUNCT
ejge-9940	200	2	*	*	PUNCT
ejge-9940	200	3	−0.14	−0.14	X
ejge-9940	200	4	(	(	PUNCT
ejge-9940	200	5	0.00	0.00	NUM
ejge-9940	200	6	)	)	PUNCT
ejge-9940	200	7	*	*	PUNCT
ejge-9940	200	8	*	*	PUNCT
ejge-9940	200	9	*	*	PUNCT
ejge-9940	200	10	general	general	ADJ
ejge-9940	200	11	government	government	NOUN
ejge-9940	200	12	expenditure	expenditure	NOUN
ejge-9940	200	13	−4,44	−4,44	ADP
ejge-9940	200	14	(	(	PUNCT
ejge-9940	200	15	0.00	0.00	NUM
ejge-9940	200	16	)	)	PUNCT
ejge-9940	201	1	*	*	PUNCT
ejge-9940	202	1	*	*	PUNCT
ejge-9940	202	2	*	*	PUNCT
ejge-9940	202	3	−5.3	−5.3	NOUN
ejge-9940	202	4	(	(	PUNCT
ejge-9940	202	5	0.00	0.00	NUM
ejge-9940	202	6	)	)	PUNCT
ejge-9940	202	7	*	*	PUNCT
ejge-9940	203	1	*	*	PUNCT
ejge-9940	203	2	*	*	PUNCT
ejge-9940	203	3	−4.53	−4.53	NOUN
ejge-9940	203	4	(	(	PUNCT
ejge-9940	203	5	0.00	0.00	NUM
ejge-9940	203	6	)	)	PUNCT
ejge-9940	203	7	*	*	PUNCT
ejge-9940	204	1	*	*	PUNCT
ejge-9940	204	2	*	*	PUNCT
ejge-9940	204	3	final	final	ADJ
ejge-9940	204	4	consumption	consumption	NOUN
ejge-9940	204	5	5.71	5.71	NUM
ejge-9940	204	6	(	(	PUNCT
ejge-9940	204	7	0.00	0.00	NUM
ejge-9940	204	8	)	)	PUNCT
ejge-9940	204	9	*	*	PUNCT
ejge-9940	205	1	*	*	PUNCT
ejge-9940	205	2	*	*	PUNCT
ejge-9940	205	3	7.08	7.08	NUM
ejge-9940	205	4	(	(	PUNCT
ejge-9940	205	5	0.00	0.00	NUM
ejge-9940	205	6	)	)	PUNCT
ejge-9940	205	7	*	*	PUNCT
ejge-9940	206	1	*	*	PUNCT
ejge-9940	206	2	*	*	PUNCT
ejge-9940	206	3	6.05	6.05	NUM
ejge-9940	206	4	(	(	PUNCT
ejge-9940	206	5	0.00	0.00	NUM
ejge-9940	206	6	)	)	PUNCT
ejge-9940	206	7	*	*	PUNCT
ejge-9940	207	1	*	*	PUNCT
ejge-9940	207	2	*	*	PUNCT
ejge-9940	207	3	egdi	egdi	ADV
ejge-9940	207	4	−2.01	−2.01	ADV
ejge-9940	207	5	(	(	PUNCT
ejge-9940	207	6	0.00	0.00	NUM
ejge-9940	207	7	)	)	PUNCT
ejge-9940	208	1	*	*	PUNCT
ejge-9940	209	1	*	*	PUNCT
ejge-9940	209	2	*	*	PUNCT
ejge-9940	209	3	−2.44	−2.44	NOUN
ejge-9940	209	4	(	(	PUNCT
ejge-9940	209	5	0.00	0.00	NUM
ejge-9940	209	6	)	)	PUNCT
ejge-9940	209	7	*	*	PUNCT
ejge-9940	210	1	*	*	PUNCT
ejge-9940	210	2	*	*	X
ejge-9940	210	3	−2.20	−2.20	X
ejge-9940	210	4	(	(	PUNCT
ejge-9940	210	5	0.00	0.00	NUM
ejge-9940	210	6	)	)	PUNCT
ejge-9940	210	7	*	*	PUNCT
ejge-9940	210	8	*	*	PUNCT
ejge-9940	210	9	*	*	PUNCT
ejge-9940	210	10	measurement	measurement	NOUN
ejge-9940	210	11	vat	vat	NOUN
ejge-9940	210	12	revenue	revenue	NOUN
ejge-9940	210	13	on	on	ADP
ejge-9940	210	14	gdp	gdp	NOUN
ejge-9940	210	15	1	1	NUM
ejge-9940	210	16	1	1	NUM
ejge-9940	210	17	1	1	NUM
ejge-9940	210	18	growth	growth	NOUN
ejge-9940	210	19	of	of	ADP
ejge-9940	210	20	gdp	gdp	NOUN
ejge-9940	210	21	per	per	ADP
ejge-9940	210	22	capita	capita	NOUN
ejge-9940	210	23	13.01	13.01	NUM
ejge-9940	210	24	(	(	PUNCT
ejge-9940	210	25	0.00	0.00	NUM
ejge-9940	210	26	)	)	PUNCT
ejge-9940	211	1	*	*	PUNCT
ejge-9940	212	1	*	*	PUNCT
ejge-9940	212	2	*	*	PUNCT
ejge-9940	212	3	10.89	10.89	NUM
ejge-9940	212	4	(	(	PUNCT
ejge-9940	212	5	0.00	0.00	NUM
ejge-9940	212	6	)	)	PUNCT
ejge-9940	212	7	*	*	PUNCT
ejge-9940	213	1	*	*	PUNCT
ejge-9940	213	2	*	*	X
ejge-9940	213	3	12.97	12.97	NUM
ejge-9940	213	4	(	(	PUNCT
ejge-9940	213	5	0.00	0.00	NUM
ejge-9940	213	6	)	)	PUNCT
ejge-9940	213	7	*	*	PUNCT
ejge-9940	214	1	*	*	PUNCT
ejge-9940	214	2	*	*	PUNCT
ejge-9940	214	3	statistics	statistics	PROPN
ejge-9940	214	4	chi	chi	ADJ
ejge-9940	214	5	-	-	PUNCT
ejge-9940	214	6	square	square	NOUN
ejge-9940	214	7	50.9	50.9	NUM
ejge-9940	214	8	(	(	PUNCT
ejge-9940	214	9	0.00	0.00	NUM
ejge-9940	214	10	)	)	PUNCT
ejge-9940	214	11	*	*	PUNCT
ejge-9940	215	1	*	*	PUNCT
ejge-9940	215	2	*	*	PUNCT
ejge-9940	215	3	60.30	60.30	NUM
ejge-9940	215	4	(	(	PUNCT
ejge-9940	215	5	0.00	0.00	NUM
ejge-9940	215	6	)	)	PUNCT
ejge-9940	215	7	*	*	PUNCT
ejge-9940	216	1	*	*	PUNCT
ejge-9940	216	2	*	*	PUNCT
ejge-9940	216	3	42.83	42.83	NUM
ejge-9940	216	4	(	(	PUNCT
ejge-9940	216	5	0.00	0.00	NUM
ejge-9940	216	6	)	)	PUNCT
ejge-9940	217	1	*	*	PUNCT
ejge-9940	217	2	*	*	PUNCT
ejge-9940	217	3	*	*	PUNCT
ejge-9940	217	4	degrees	degree	NOUN
ejge-9940	217	5	of	of	ADP
ejge-9940	217	6	freedom	freedom	NOUN
ejge-9940	217	7	6	6	NUM
ejge-9940	217	8	5	5	NUM
ejge-9940	217	9	4	4	NUM
ejge-9940	217	10	cfi	cfi	NOUN
ejge-9940	217	11	0.851	0.851	NUM
ejge-9940	217	12	0.80	0.80	NUM
ejge-9940	217	13	0.86	0.86	NUM
ejge-9940	217	14	srmr	srmr	PROPN
ejge-9940	217	15	0.042	0.042	NUM
ejge-9940	217	16	0.056	0.056	NUM
ejge-9940	217	17	0.05	0.05	NUM
ejge-9940	217	18	rmsea	rmsea	NOUN
ejge-9940	217	19	0.12	0.12	NUM
ejge-9940	217	20	0.15	0.15	NUM
ejge-9940	217	21	0.140	0.140	NUM
ejge-9940	217	22	aic	aic	PROPN
ejge-9940	217	23	850.57	850.57	NUM
ejge-9940	217	24	−838.84	−838.84	ADP
ejge-9940	217	25	−2517.93	−2517.93	NUM
ejge-9940	217	26	the	the	DET
ejge-9940	217	27	index	index	NOUN
ejge-9940	217	28	of	of	ADP
ejge-9940	217	29	economic	economic	ADJ
ejge-9940	217	30	freedom	freedom	NOUN
ejge-9940	217	31	has	have	VERB
ejge-9940	217	32	a	a	DET
ejge-9940	217	33	negative	negative	ADJ
ejge-9940	217	34	effect	effect	NOUN
ejge-9940	217	35	on	on	ADP
ejge-9940	217	36	the	the	DET
ejge-9940	217	37	vat	vat	NOUN
ejge-9940	217	38	gap	gap	NOUN
ejge-9940	217	39	;	;	PUNCT
ejge-9940	217	40	if	if	SCONJ
ejge-9940	217	41	the	the	DET
ejge-9940	217	42	index	index	NOUN
ejge-9940	217	43	of	of	ADP
ejge-9940	217	44	economic	economic	ADJ
ejge-9940	217	45	freedom	freedom	NOUN
ejge-9940	217	46	increases	increase	NOUN
ejge-9940	217	47	by	by	ADP
ejge-9940	217	48	one	one	NUM
ejge-9940	217	49	percentage	percentage	NOUN
ejge-9940	217	50	point	point	NOUN
ejge-9940	217	51	,	,	PUNCT
ejge-9940	217	52	then	then	ADV
ejge-9940	217	53	the	the	DET
ejge-9940	217	54	vat	vat	NOUN
ejge-9940	217	55	gap	gap	NOUN
ejge-9940	217	56	decreases	decrease	VERB
ejge-9940	217	57	by	by	ADP
ejge-9940	217	58	0.01	0.01	NUM
ejge-9940	217	59	%	%	NOUN
ejge-9940	217	60	.	.	PUNCT
ejge-9940	218	1	this	this	DET
ejge-9940	218	2	variable	variable	NOUN
ejge-9940	218	3	is	be	AUX
ejge-9940	218	4	not	not	PART
ejge-9940	218	5	statistically	statistically	ADV
ejge-9940	218	6	significant	significant	ADJ
ejge-9940	218	7	at	at	ADP
ejge-9940	218	8	the	the	DET
ejge-9940	218	9	required	require	VERB
ejge-9940	218	10	level	level	NOUN
ejge-9940	218	11	.	.	PUNCT
ejge-9940	219	1	due	due	ADP
ejge-9940	219	2	to	to	ADP
ejge-9940	219	3	an	an	DET
ejge-9940	219	4	excessively	excessively	ADV
ejge-9940	219	5	high	high	ADJ
ejge-9940	219	6	p	p	NOUN
ejge-9940	219	7	-	-	PUNCT
ejge-9940	219	8	value	value	NOUN
ejge-9940	219	9	,	,	PUNCT
ejge-9940	219	10	it	it	PRON
ejge-9940	219	11	was	be	AUX
ejge-9940	219	12	removed	remove	VERB
ejge-9940	219	13	from	from	ADP
ejge-9940	219	14	model	model	NOUN
ejge-9940	219	15	2	2	NUM
ejge-9940	219	16	and	and	CCONJ
ejge-9940	219	17	the	the	DET
ejge-9940	219	18	final	final	ADJ
ejge-9940	219	19	model	model	NOUN
ejge-9940	219	20	.	.	PUNCT
ejge-9940	220	1	the	the	DET
ejge-9940	220	2	cpi	cpi	PROPN
ejge-9940	220	3	also	also	ADV
ejge-9940	220	4	has	have	VERB
ejge-9940	220	5	a	a	DET
ejge-9940	220	6	negative	negative	ADJ
ejge-9940	220	7	effect	effect	NOUN
ejge-9940	220	8	on	on	ADP
ejge-9940	220	9	the	the	DET
ejge-9940	220	10	vat	vat	NOUN
ejge-9940	220	11	gap	gap	NOUN
ejge-9940	220	12	.	.	PUNCT
ejge-9940	221	1	if	if	SCONJ
ejge-9940	221	2	the	the	DET
ejge-9940	221	3	cpi	cpi	NOUN
ejge-9940	221	4	increases	increase	VERB
ejge-9940	221	5	by	by	ADP
ejge-9940	221	6	one	one	NUM
ejge-9940	221	7	percentage	percentage	NOUN
ejge-9940	221	8	200	200	NUM
ejge-9940	221	9	iva	iva	PROPN
ejge-9940	221	10	hasíková	hasíková	PROPN
ejge-9940	221	11	point	point	NOUN
ejge-9940	221	12	–	–	PUNCT
ejge-9940	221	13	indicating	indicate	VERB
ejge-9940	221	14	a	a	DET
ejge-9940	221	15	lower	low	ADJ
ejge-9940	221	16	perception	perception	NOUN
ejge-9940	221	17	of	of	ADP
ejge-9940	221	18	corruption	corruption	NOUN
ejge-9940	221	19	–	–	PUNCT
ejge-9940	221	20	the	the	DET
ejge-9940	221	21	vat	vat	NOUN
ejge-9940	221	22	gap	gap	NOUN
ejge-9940	221	23	decreases	decrease	VERB
ejge-9940	221	24	by	by	ADP
ejge-9940	221	25	0.27	0.27	NUM
ejge-9940	221	26	%	%	NOUN
ejge-9940	221	27	.	.	PUNCT
ejge-9940	222	1	the	the	DET
ejge-9940	222	2	cpi	cpi	PROPN
ejge-9940	222	3	is	be	AUX
ejge-9940	222	4	significant	significant	ADJ
ejge-9940	222	5	at	at	ADP
ejge-9940	222	6	the	the	DET
ejge-9940	222	7	required	require	VERB
ejge-9940	222	8	level	level	NOUN
ejge-9940	222	9	of	of	ADP
ejge-9940	222	10	significance	significance	NOUN
ejge-9940	222	11	,	,	PUNCT
ejge-9940	222	12	so	so	SCONJ
ejge-9940	222	13	it	it	PRON
ejge-9940	222	14	remains	remain	VERB
ejge-9940	222	15	in	in	ADP
ejge-9940	222	16	model	model	NOUN
ejge-9940	222	17	2	2	NUM
ejge-9940	222	18	and	and	CCONJ
ejge-9940	222	19	the	the	DET
ejge-9940	222	20	final	final	ADJ
ejge-9940	222	21	model	model	NOUN
ejge-9940	222	22	.	.	PUNCT
ejge-9940	223	1	the	the	DET
ejge-9940	223	2	value	value	NOUN
ejge-9940	223	3	of	of	ADP
ejge-9940	223	4	its	its	PRON
ejge-9940	223	5	coefficient	coefficient	NOUN
ejge-9940	223	6	remains	remain	VERB
ejge-9940	223	7	stable	stable	ADJ
ejge-9940	223	8	.	.	PUNCT
ejge-9940	224	1	the	the	DET
ejge-9940	224	2	case	case	NOUN
ejge-9940	224	3	(	(	PUNCT
ejge-9940	224	4	barbone	barbone	NOUN
ejge-9940	224	5	et	et	NOUN
ejge-9940	224	6	al	al	PROPN
ejge-9940	224	7	.	.	PROPN
ejge-9940	224	8	,	,	PUNCT
ejge-9940	224	9	2013	2013	NUM
ejge-9940	224	10	)	)	PUNCT
ejge-9940	224	11	and	and	CCONJ
ejge-9940	224	12	reckon	reckon	VERB
ejge-9940	224	13	(	(	PUNCT
ejge-9940	224	14	2009	2009	NUM
ejge-9940	224	15	)	)	PUNCT
ejge-9940	224	16	examined	examine	VERB
ejge-9940	224	17	the	the	DET
ejge-9940	224	18	influence	influence	NOUN
ejge-9940	224	19	of	of	ADP
ejge-9940	224	20	cpi	cpi	PROPN
ejge-9940	224	21	on	on	ADP
ejge-9940	224	22	the	the	DET
ejge-9940	224	23	vat	vat	NOUN
ejge-9940	224	24	gap	gap	NOUN
ejge-9940	224	25	and	and	CCONJ
ejge-9940	224	26	reached	reach	VERB
ejge-9940	224	27	opposite	opposite	ADJ
ejge-9940	224	28	conclusions	conclusion	NOUN
ejge-9940	224	29	.	.	PUNCT
ejge-9940	225	1	this	this	DET
ejge-9940	225	2	research	research	NOUN
ejge-9940	225	3	supports	support	VERB
ejge-9940	225	4	the	the	DET
ejge-9940	225	5	findings	finding	NOUN
ejge-9940	225	6	of	of	ADP
ejge-9940	225	7	reckon	reckon	PROPN
ejge-9940	225	8	(	(	PUNCT
ejge-9940	225	9	2009	2009	NUM
ejge-9940	225	10	)	)	PUNCT
ejge-9940	225	11	regarding	regard	VERB
ejge-9940	225	12	the	the	DET
ejge-9940	225	13	negative	negative	ADJ
ejge-9940	225	14	effect	effect	NOUN
ejge-9940	225	15	of	of	ADP
ejge-9940	225	16	cpi	cpi	PROPN
ejge-9940	225	17	on	on	ADP
ejge-9940	225	18	the	the	DET
ejge-9940	225	19	vat	vat	NOUN
ejge-9940	225	20	gap	gap	NOUN
ejge-9940	225	21	.	.	PUNCT
ejge-9940	226	1	general	general	ADJ
ejge-9940	226	2	government	government	NOUN
ejge-9940	226	3	expenditure	expenditure	NOUN
ejge-9940	226	4	also	also	ADV
ejge-9940	226	5	negatively	negatively	ADV
ejge-9940	226	6	impacts	impact	VERB
ejge-9940	226	7	the	the	DET
ejge-9940	226	8	vat	vat	NOUN
ejge-9940	226	9	gap	gap	NOUN
ejge-9940	226	10	,	,	PUNCT
ejge-9940	226	11	but	but	CCONJ
ejge-9940	226	12	this	this	DET
ejge-9940	226	13	variable	variable	NOUN
ejge-9940	226	14	is	be	AUX
ejge-9940	226	15	more	more	ADV
ejge-9940	226	16	substantial	substantial	ADJ
ejge-9940	226	17	.	.	PUNCT
ejge-9940	227	1	if	if	SCONJ
ejge-9940	227	2	the	the	DET
ejge-9940	227	3	share	share	NOUN
ejge-9940	227	4	of	of	ADP
ejge-9940	227	5	general	general	ADJ
ejge-9940	227	6	government	government	NOUN
ejge-9940	227	7	expenditure	expenditure	NOUN
ejge-9940	227	8	in	in	ADP
ejge-9940	227	9	gdp	gdp	NOUN
ejge-9940	227	10	increases	increase	NOUN
ejge-9940	227	11	by	by	ADP
ejge-9940	227	12	1	1	NUM
ejge-9940	227	13	%	%	NOUN
ejge-9940	227	14	,	,	PUNCT
ejge-9940	227	15	then	then	ADV
ejge-9940	227	16	the	the	DET
ejge-9940	227	17	vat	vat	NOUN
ejge-9940	227	18	gap	gap	NOUN
ejge-9940	227	19	decreases	decrease	VERB
ejge-9940	227	20	by	by	ADP
ejge-9940	227	21	4.44	4.44	NUM
ejge-9940	227	22	%	%	NOUN
ejge-9940	227	23	.	.	PUNCT
ejge-9940	228	1	this	this	DET
ejge-9940	228	2	variable	variable	NOUN
ejge-9940	228	3	is	be	AUX
ejge-9940	228	4	significant	significant	ADJ
ejge-9940	228	5	at	at	ADP
ejge-9940	228	6	the	the	DET
ejge-9940	228	7	required	require	VERB
ejge-9940	228	8	level	level	NOUN
ejge-9940	228	9	of	of	ADP
ejge-9940	228	10	significance	significance	NOUN
ejge-9940	228	11	,	,	PUNCT
ejge-9940	228	12	so	so	SCONJ
ejge-9940	228	13	it	it	PRON
ejge-9940	228	14	remains	remain	VERB
ejge-9940	228	15	in	in	ADP
ejge-9940	228	16	model	model	NOUN
ejge-9940	228	17	2	2	NUM
ejge-9940	228	18	and	and	CCONJ
ejge-9940	228	19	the	the	DET
ejge-9940	228	20	final	final	ADJ
ejge-9940	228	21	model	model	NOUN
ejge-9940	228	22	,	,	PUNCT
ejge-9940	228	23	with	with	ADP
ejge-9940	228	24	the	the	DET
ejge-9940	228	25	value	value	NOUN
ejge-9940	228	26	of	of	ADP
ejge-9940	228	27	its	its	PRON
ejge-9940	228	28	coefficients	coefficient	NOUN
ejge-9940	228	29	fluctuating	fluctuate	VERB
ejge-9940	228	30	between	between	ADP
ejge-9940	228	31	4	4	NUM
ejge-9940	228	32	and	and	CCONJ
ejge-9940	228	33	5.5	5.5	NUM
ejge-9940	228	34	%	%	NOUN
ejge-9940	228	35	.	.	PUNCT
ejge-9940	229	1	similar	similar	ADJ
ejge-9940	229	2	to	to	ADP
ejge-9940	229	3	the	the	DET
ejge-9940	229	4	case	case	NOUN
ejge-9940	229	5	of	of	ADP
ejge-9940	229	6	economic	economic	ADJ
ejge-9940	229	7	openness	openness	NOUN
ejge-9940	229	8	,	,	PUNCT
ejge-9940	229	9	there	there	PRON
ejge-9940	229	10	is	be	VERB
ejge-9940	229	11	no	no	DET
ejge-9940	229	12	unified	unified	ADJ
ejge-9940	229	13	conclusion	conclusion	NOUN
ejge-9940	229	14	about	about	ADP
ejge-9940	229	15	the	the	DET
ejge-9940	229	16	effect	effect	NOUN
ejge-9940	229	17	of	of	ADP
ejge-9940	229	18	general	general	ADJ
ejge-9940	229	19	government	government	NOUN
ejge-9940	229	20	expenditure	expenditure	NOUN
ejge-9940	229	21	on	on	ADP
ejge-9940	229	22	the	the	DET
ejge-9940	229	23	vat	vat	NOUN
ejge-9940	229	24	gap	gap	NOUN
ejge-9940	229	25	;	;	PUNCT
ejge-9940	229	26	however	however	ADV
ejge-9940	229	27	,	,	PUNCT
ejge-9940	229	28	this	this	DET
ejge-9940	229	29	research	research	NOUN
ejge-9940	229	30	supports	support	VERB
ejge-9940	229	31	the	the	DET
ejge-9940	229	32	findings	finding	NOUN
ejge-9940	229	33	of	of	ADP
ejge-9940	229	34	zídková	zídková	PROPN
ejge-9940	229	35	and	and	CCONJ
ejge-9940	229	36	pavel	pavel	PROPN
ejge-9940	229	37	(	(	PUNCT
ejge-9940	229	38	2016	2016	NUM
ejge-9940	229	39	)	)	PUNCT
ejge-9940	229	40	regarding	regard	VERB
ejge-9940	229	41	the	the	DET
ejge-9940	229	42	negative	negative	ADJ
ejge-9940	229	43	impact	impact	NOUN
ejge-9940	229	44	of	of	ADP
ejge-9940	229	45	general	general	ADJ
ejge-9940	229	46	government	government	NOUN
ejge-9940	229	47	expenditure	expenditure	NOUN
ejge-9940	229	48	on	on	ADP
ejge-9940	229	49	the	the	DET
ejge-9940	229	50	vat	vat	NOUN
ejge-9940	229	51	gap	gap	NOUN
ejge-9940	229	52	.	.	PUNCT
ejge-9940	230	1	the	the	DET
ejge-9940	230	2	egdi	egdi	PROPN
ejge-9940	230	3	also	also	ADV
ejge-9940	230	4	decreases	decrease	VERB
ejge-9940	230	5	the	the	DET
ejge-9940	230	6	vat	vat	NOUN
ejge-9940	230	7	gap	gap	NOUN
ejge-9940	230	8	,	,	PUNCT
ejge-9940	230	9	although	although	SCONJ
ejge-9940	230	10	it	it	PRON
ejge-9940	230	11	is	be	AUX
ejge-9940	230	12	not	not	PART
ejge-9940	230	13	as	as	ADV
ejge-9940	230	14	strong	strong	ADJ
ejge-9940	230	15	a	a	DET
ejge-9940	230	16	variable	variable	NOUN
ejge-9940	230	17	.	.	PUNCT
ejge-9940	231	1	if	if	SCONJ
ejge-9940	231	2	the	the	DET
ejge-9940	231	3	egdi	egdi	NOUN
ejge-9940	231	4	increases	increase	VERB
ejge-9940	231	5	by	by	ADP
ejge-9940	231	6	one	one	NUM
ejge-9940	231	7	percentage	percentage	NOUN
ejge-9940	231	8	point	point	NOUN
ejge-9940	231	9	,	,	PUNCT
ejge-9940	231	10	then	then	ADV
ejge-9940	231	11	the	the	DET
ejge-9940	231	12	vat	vat	NOUN
ejge-9940	231	13	gap	gap	NOUN
ejge-9940	231	14	decreases	decrease	VERB
ejge-9940	231	15	by	by	ADP
ejge-9940	231	16	2.01	2.01	NUM
ejge-9940	231	17	%	%	NOUN
ejge-9940	231	18	.	.	PUNCT
ejge-9940	232	1	egdi	egdi	PROPN
ejge-9940	232	2	is	be	AUX
ejge-9940	232	3	significant	significant	ADJ
ejge-9940	232	4	at	at	ADP
ejge-9940	232	5	the	the	DET
ejge-9940	232	6	required	require	VERB
ejge-9940	232	7	level	level	NOUN
ejge-9940	232	8	,	,	PUNCT
ejge-9940	232	9	so	so	SCONJ
ejge-9940	232	10	it	it	PRON
ejge-9940	232	11	remains	remain	VERB
ejge-9940	232	12	in	in	ADP
ejge-9940	232	13	model	model	NOUN
ejge-9940	232	14	2	2	NUM
ejge-9940	232	15	and	and	CCONJ
ejge-9940	232	16	the	the	DET
ejge-9940	232	17	final	final	ADJ
ejge-9940	232	18	model	model	NOUN
ejge-9940	232	19	.	.	PUNCT
ejge-9940	233	1	the	the	DET
ejge-9940	233	2	value	value	NOUN
ejge-9940	233	3	of	of	ADP
ejge-9940	233	4	its	its	PRON
ejge-9940	233	5	coefficient	coefficient	NOUN
ejge-9940	233	6	remains	remain	VERB
ejge-9940	233	7	stable	stable	ADJ
ejge-9940	233	8	.	.	PUNCT
ejge-9940	234	1	table	table	NOUN
ejge-9940	234	2	4	4	NUM
ejge-9940	234	3	.	.	PUNCT
ejge-9940	234	4	robustness	robustness	NOUN
ejge-9940	234	5	test	test	NOUN
ejge-9940	234	6	:	:	PUNCT
ejge-9940	234	7	mimic	mimic	ADJ
ejge-9940	234	8	model	model	NOUN
ejge-9940	234	9	for	for	ADP
ejge-9940	234	10	eu-17	eu-17	NOUN
ejge-9940	234	11	.	.	PUNCT
ejge-9940	235	1	model	model	PROPN
ejge-9940	235	2	mimic	mimic	PROPN
ejge-9940	235	3	for	for	ADP
ejge-9940	235	4	the	the	DET
ejge-9940	235	5	eu-17	eu-17	ADJ
ejge-9940	235	6	structural	structural	ADJ
ejge-9940	235	7	coefficient	coefficient	NOUN
ejge-9940	235	8	(	(	PUNCT
ejge-9940	235	9	p	p	NOUN
ejge-9940	235	10	-	-	PUNCT
ejge-9940	235	11	value	value	NOUN
ejge-9940	235	12	)	)	PUNCT
ejge-9940	235	13	unemployment	unemployment	NOUN
ejge-9940	235	14	rate	rate	NOUN
ejge-9940	235	15	0.01	0.01	NUM
ejge-9940	235	16	(	(	PUNCT
ejge-9940	235	17	0.12	0.12	NUM
ejge-9940	235	18	)	)	PUNCT
ejge-9940	235	19	openness	openness	NOUN
ejge-9940	235	20	of	of	ADP
ejge-9940	235	21	economy	economy	NOUN
ejge-9940	235	22	0.01	0.01	NUM
ejge-9940	235	23	(	(	PUNCT
ejge-9940	235	24	0.00	0.00	NUM
ejge-9940	235	25	)	)	PUNCT
ejge-9940	235	26	*	*	PUNCT
ejge-9940	236	1	*	*	PUNCT
ejge-9940	236	2	*	*	VERB
ejge-9940	236	3	index	index	NOUN
ejge-9940	236	4	of	of	ADP
ejge-9940	236	5	economic	economic	ADJ
ejge-9940	236	6	freedom	freedom	NOUN
ejge-9940	237	1	−0.01	−0.01	ADV
ejge-9940	237	2	(	(	PUNCT
ejge-9940	237	3	0.38	0.38	NUM
ejge-9940	237	4	)	)	PUNCT
ejge-9940	237	5	cpi	cpi	NOUN
ejge-9940	237	6	0.75	0.75	NUM
ejge-9940	237	7	(	(	PUNCT
ejge-9940	237	8	0.00	0.00	NUM
ejge-9940	237	9	)	)	PUNCT
ejge-9940	237	10	*	*	PUNCT
ejge-9940	237	11	*	*	PUNCT
ejge-9940	237	12	*	*	PUNCT
ejge-9940	237	13	general	general	ADJ
ejge-9940	237	14	government	government	NOUN
ejge-9940	237	15	expenditure	expenditure	NOUN
ejge-9940	237	16	−1.71	−1.71	X
ejge-9940	237	17	(	(	PUNCT
ejge-9940	237	18	0.00	0.00	NUM
ejge-9940	237	19	)	)	PUNCT
ejge-9940	237	20	*	*	PUNCT
ejge-9940	238	1	*	*	PUNCT
ejge-9940	238	2	*	*	PUNCT
ejge-9940	238	3	final	final	ADJ
ejge-9940	238	4	consumption	consumption	NOUN
ejge-9940	238	5	6.05	6.05	NUM
ejge-9940	238	6	(	(	PUNCT
ejge-9940	238	7	0.00	0.00	NUM
ejge-9940	238	8	)	)	PUNCT
ejge-9940	238	9	*	*	PUNCT
ejge-9940	239	1	*	*	PUNCT
ejge-9940	239	2	*	*	PUNCT
ejge-9940	239	3	egdi	egdi	PROPN
ejge-9940	239	4	−0.86	−0.86	ADJ
ejge-9940	239	5	(	(	PUNCT
ejge-9940	239	6	0.00	0.00	NUM
ejge-9940	239	7	)	)	PUNCT
ejge-9940	239	8	*	*	PUNCT
ejge-9940	239	9	*	*	PUNCT
ejge-9940	239	10	*	*	PUNCT
ejge-9940	239	11	measurement	measurement	NOUN
ejge-9940	239	12	vat	vat	NOUN
ejge-9940	239	13	revenue	revenue	NOUN
ejge-9940	239	14	on	on	ADP
ejge-9940	239	15	gdp	gdp	NOUN
ejge-9940	239	16	1	1	NUM
ejge-9940	239	17	growth	growth	NOUN
ejge-9940	239	18	of	of	ADP
ejge-9940	239	19	gdp	gdp	NOUN
ejge-9940	239	20	per	per	ADP
ejge-9940	239	21	capita	capita	X
ejge-9940	239	22	15.71	15.71	NUM
ejge-9940	239	23	(	(	PUNCT
ejge-9940	239	24	0.00	0.00	NUM
ejge-9940	239	25	)	)	PUNCT
ejge-9940	240	1	*	*	PUNCT
ejge-9940	241	1	*	*	PUNCT
ejge-9940	241	2	*	*	PUNCT
ejge-9940	241	3	statistics	statistics	PROPN
ejge-9940	241	4	chi	chi	ADJ
ejge-9940	241	5	-	-	PUNCT
ejge-9940	241	6	square	square	NOUN
ejge-9940	241	7	20.65	20.65	NUM
ejge-9940	241	8	(	(	PUNCT
ejge-9940	241	9	0.00	0.00	NUM
ejge-9940	241	10	)	)	PUNCT
ejge-9940	242	1	*	*	PUNCT
ejge-9940	242	2	*	*	PUNCT
ejge-9940	242	3	*	*	PUNCT
ejge-9940	242	4	degrees	degree	NOUN
ejge-9940	242	5	of	of	ADP
ejge-9940	242	6	freedom	freedom	NOUN
ejge-9940	242	7	6	6	NUM
ejge-9940	242	8	cfi	cfi	NOUN
ejge-9940	242	9	0.85	0.85	NUM
ejge-9940	242	10	srmr	srmr	PROPN
ejge-9940	242	11	0.04	0.04	NUM
ejge-9940	242	12	rmsea	rmsea	NOUN
ejge-9940	242	13	0.09	0.09	NUM
ejge-9940	242	14	aic	aic	PROPN
ejge-9940	242	15	−2517.93	−2517.93	PROPN
ejge-9940	242	16	exploring	explore	VERB
ejge-9940	242	17	determinants	determinant	NOUN
ejge-9940	242	18	of	of	ADP
ejge-9940	242	19	vat	vat	NOUN
ejge-9940	242	20	gaps	gap	NOUN
ejge-9940	242	21	using	use	VERB
ejge-9940	242	22	structural	structural	ADJ
ejge-9940	242	23	equation	equation	NOUN
ejge-9940	242	24	models	model	VERB
ejge-9940	242	25	4.2	4.2	NUM
ejge-9940	242	26	test	test	NOUN
ejge-9940	242	27	for	for	ADP
ejge-9940	242	28	the	the	DET
ejge-9940	242	29	robustness	robustness	NOUN
ejge-9940	242	30	of	of	ADP
ejge-9940	242	31	coefficients	coefficient	NOUN
ejge-9940	242	32	as	as	SCONJ
ejge-9940	242	33	outlined	outline	VERB
ejge-9940	242	34	in	in	ADP
ejge-9940	242	35	the	the	DET
ejge-9940	242	36	methodology	methodology	NOUN
ejge-9940	242	37	section	section	NOUN
ejge-9940	242	38	,	,	PUNCT
ejge-9940	242	39	the	the	DET
ejge-9940	242	40	dataset	dataset	NOUN
ejge-9940	242	41	exhibits	exhibit	VERB
ejge-9940	242	42	high	high	ADJ
ejge-9940	242	43	variability	variability	NOUN
ejge-9940	242	44	,	,	PUNCT
ejge-9940	242	45	with	with	ADP
ejge-9940	242	46	the	the	DET
ejge-9940	242	47	openness	openness	NOUN
ejge-9940	242	48	of	of	ADP
ejge-9940	242	49	the	the	DET
ejge-9940	242	50	economy	economy	NOUN
ejge-9940	242	51	introducing	introduce	VERB
ejge-9940	242	52	the	the	DET
ejge-9940	242	53	most	most	ADJ
ejge-9940	242	54	variation	variation	NOUN
ejge-9940	242	55	.	.	PUNCT
ejge-9940	243	1	it	it	PRON
ejge-9940	243	2	is	be	AUX
ejge-9940	243	3	thus	thus	ADV
ejge-9940	243	4	prudent	prudent	ADJ
ejge-9940	243	5	to	to	PART
ejge-9940	243	6	test	test	VERB
ejge-9940	243	7	the	the	DET
ejge-9940	243	8	robustness	robustness	NOUN
ejge-9940	243	9	of	of	ADP
ejge-9940	243	10	the	the	DET
ejge-9940	243	11	coefficients	coefficient	NOUN
ejge-9940	243	12	of	of	ADP
ejge-9940	243	13	the	the	DET
ejge-9940	243	14	mimic	mimic	ADJ
ejge-9940	243	15	model	model	NOUN
ejge-9940	243	16	.	.	PUNCT
ejge-9940	244	1	to	to	ADP
ejge-9940	244	2	this	this	DET
ejge-9940	244	3	end	end	NOUN
ejge-9940	244	4	,	,	PUNCT
ejge-9940	244	5	another	another	DET
ejge-9940	244	6	mimic	mimic	ADJ
ejge-9940	244	7	model	model	NOUN
ejge-9940	244	8	was	be	AUX
ejge-9940	244	9	estimated	estimate	VERB
ejge-9940	244	10	,	,	PUNCT
ejge-9940	244	11	including	include	VERB
ejge-9940	244	12	only	only	ADV
ejge-9940	244	13	developed	develop	VERB
ejge-9940	244	14	eu	eu	PROPN
ejge-9940	244	15	countries	country	NOUN
ejge-9940	244	16	,	,	PUNCT
ejge-9940	244	17	while	while	SCONJ
ejge-9940	244	18	nine	nine	NUM
ejge-9940	244	19	transit	transit	NOUN
ejge-9940	244	20	countries	country	NOUN
ejge-9940	244	21	were	be	AUX
ejge-9940	244	22	excluded	exclude	VERB
ejge-9940	244	23	from	from	ADP
ejge-9940	244	24	the	the	DET
ejge-9940	244	25	dataset	dataset	NOUN
ejge-9940	244	26	.	.	PUNCT
ejge-9940	245	1	table	table	NOUN
ejge-9940	245	2	4	4	NUM
ejge-9940	245	3	presents	present	VERB
ejge-9940	245	4	the	the	DET
ejge-9940	245	5	results	result	NOUN
ejge-9940	245	6	of	of	ADP
ejge-9940	245	7	the	the	DET
ejge-9940	245	8	mimic	mimic	ADJ
ejge-9940	245	9	model	model	NOUN
ejge-9940	245	10	for	for	ADP
ejge-9940	245	11	europe-17	europe-17	NOUN
ejge-9940	245	12	.	.	PROPN
ejge-9940	245	13	despite	despite	SCONJ
ejge-9940	245	14	the	the	DET
ejge-9940	245	15	dataset	dataset	NOUN
ejge-9940	245	16	’s	’s	PART
ejge-9940	245	17	limitations	limitation	NOUN
ejge-9940	245	18	,	,	PUNCT
ejge-9940	245	19	the	the	DET
ejge-9940	245	20	coefficients	coefficient	NOUN
ejge-9940	245	21	of	of	ADP
ejge-9940	245	22	the	the	DET
ejge-9940	245	23	variables	variable	NOUN
ejge-9940	245	24	remain	remain	VERB
ejge-9940	245	25	consistent	consistent	ADJ
ejge-9940	245	26	,	,	PUNCT
ejge-9940	245	27	with	with	ADP
ejge-9940	245	28	the	the	DET
ejge-9940	245	29	same	same	ADJ
ejge-9940	245	30	signs	sign	NOUN
ejge-9940	245	31	and	and	CCONJ
ejge-9940	245	32	levels	level	NOUN
ejge-9940	245	33	of	of	ADP
ejge-9940	245	34	significance	significance	NOUN
ejge-9940	245	35	.	.	PUNCT
ejge-9940	246	1	4.3	4.3	NUM
ejge-9940	246	2	application	application	NOUN
ejge-9940	246	3	of	of	ADP
ejge-9940	246	4	the	the	DET
ejge-9940	246	5	mimic	mimic	ADJ
ejge-9940	246	6	model	model	NOUN
ejge-9940	246	7	in	in	ADP
ejge-9940	246	8	the	the	DET
ejge-9940	246	9	czech	czech	PROPN
ejge-9940	246	10	republic	republic	NOUN
ejge-9940	246	11	in	in	ADP
ejge-9940	246	12	this	this	DET
ejge-9940	246	13	subsection	subsection	NOUN
ejge-9940	246	14	,	,	PUNCT
ejge-9940	246	15	the	the	DET
ejge-9940	246	16	mimic	mimic	ADJ
ejge-9940	246	17	model	model	NOUN
ejge-9940	246	18	is	be	AUX
ejge-9940	246	19	applied	apply	VERB
ejge-9940	246	20	to	to	ADP
ejge-9940	246	21	the	the	DET
ejge-9940	246	22	czech	czech	PROPN
ejge-9940	246	23	republic	republic	NOUN
ejge-9940	246	24	.	.	PUNCT
ejge-9940	247	1	in	in	ADP
ejge-9940	247	2	equation	equation	NOUN
ejge-9940	247	3	4	4	NUM
ejge-9940	247	4	,	,	PUNCT
ejge-9940	247	5	each	each	DET
ejge-9940	247	6	coefficient	coefficient	NOUN
ejge-9940	247	7	of	of	ADP
ejge-9940	247	8	a	a	DET
ejge-9940	247	9	significant	significant	ADJ
ejge-9940	247	10	variable	variable	NOUN
ejge-9940	247	11	is	be	AUX
ejge-9940	247	12	multiplied	multiply	VERB
ejge-9940	247	13	by	by	ADP
ejge-9940	247	14	the	the	DET
ejge-9940	247	15	corresponding	correspond	VERB
ejge-9940	247	16	variable	variable	NOUN
ejge-9940	247	17	(	(	PUNCT
ejge-9940	247	18	for	for	ADP
ejge-9940	247	19	example	example	NOUN
ejge-9940	247	20	,	,	PUNCT
ejge-9940	247	21	the	the	DET
ejge-9940	247	22	coefficient	coefficient	NOUN
ejge-9940	247	23	of	of	ADP
ejge-9940	247	24	the	the	DET
ejge-9940	247	25	openness	openness	NOUN
ejge-9940	247	26	of	of	ADP
ejge-9940	247	27	the	the	DET
ejge-9940	247	28	economy	economy	NOUN
ejge-9940	247	29	is	be	AUX
ejge-9940	247	30	multiplied	multiply	VERB
ejge-9940	247	31	by	by	ADP
ejge-9940	247	32	the	the	DET
ejge-9940	247	33	level	level	NOUN
ejge-9940	247	34	of	of	ADP
ejge-9940	247	35	openness	openness	NOUN
ejge-9940	247	36	of	of	ADP
ejge-9940	247	37	the	the	DET
ejge-9940	247	38	economy	economy	NOUN
ejge-9940	247	39	in	in	ADP
ejge-9940	247	40	the	the	DET
ejge-9940	247	41	czech	czech	PROPN
ejge-9940	247	42	republic	republic	NOUN
ejge-9940	247	43	)	)	PUNCT
ejge-9940	247	44	,	,	PUNCT
ejge-9940	247	45	producing	produce	VERB
ejge-9940	247	46	the	the	DET
ejge-9940	247	47	mimic	mimic	ADJ
ejge-9940	247	48	index	index	NOUN
ejge-9940	247	49	.	.	PUNCT
ejge-9940	248	1	the	the	DET
ejge-9940	248	2	mimic	mimic	ADJ
ejge-9940	248	3	index	index	NOUN
ejge-9940	248	4	expresses	express	VERB
ejge-9940	248	5	the	the	DET
ejge-9940	248	6	relative	relative	ADJ
ejge-9940	248	7	size	size	NOUN
ejge-9940	248	8	of	of	ADP
ejge-9940	248	9	the	the	DET
ejge-9940	248	10	vat	vat	NOUN
ejge-9940	248	11	gap	gap	NOUN
ejge-9940	248	12	.	.	PUNCT
ejge-9940	249	1	to	to	PART
ejge-9940	249	2	convert	convert	VERB
ejge-9940	249	3	this	this	PRON
ejge-9940	249	4	into	into	ADP
ejge-9940	249	5	absolute	absolute	ADJ
ejge-9940	249	6	values	value	NOUN
ejge-9940	249	7	,	,	PUNCT
ejge-9940	249	8	it	it	PRON
ejge-9940	249	9	is	be	AUX
ejge-9940	249	10	necessary	necessary	ADJ
ejge-9940	249	11	to	to	PART
ejge-9940	249	12	use	use	VERB
ejge-9940	249	13	a	a	DET
ejge-9940	249	14	base	base	ADJ
ejge-9940	249	15	variable	variable	NOUN
ejge-9940	249	16	obtained	obtain	VERB
ejge-9940	249	17	by	by	ADP
ejge-9940	249	18	another	another	DET
ejge-9940	249	19	method	method	NOUN
ejge-9940	249	20	.	.	PUNCT
ejge-9940	250	1	for	for	ADP
ejge-9940	250	2	this	this	DET
ejge-9940	250	3	research	research	NOUN
ejge-9940	250	4	,	,	PUNCT
ejge-9940	250	5	an	an	DET
ejge-9940	250	6	estimate	estimate	NOUN
ejge-9940	250	7	by	by	ADP
ejge-9940	250	8	case	case	NOUN
ejge-9940	250	9	(	(	PUNCT
ejge-9940	250	10	barbone	barbone	NOUN
ejge-9940	250	11	et	et	NOUN
ejge-9940	250	12	al	al	PROPN
ejge-9940	250	13	.	.	PROPN
ejge-9940	250	14	,	,	PUNCT
ejge-9940	250	15	2013	2013	NUM
ejge-9940	250	16	)	)	PUNCT
ejge-9940	250	17	is	be	AUX
ejge-9940	250	18	used	use	VERB
ejge-9940	250	19	as	as	ADP
ejge-9940	250	20	the	the	DET
ejge-9940	250	21	baseline	baseline	NOUN
ejge-9940	250	22	variable	variable	NOUN
ejge-9940	250	23	,	,	PUNCT
ejge-9940	250	24	setting	set	VERB
ejge-9940	250	25	the	the	DET
ejge-9940	250	26	vat	vat	NOUN
ejge-9940	250	27	gap	gap	NOUN
ejge-9940	250	28	in	in	ADP
ejge-9940	250	29	the	the	DET
ejge-9940	250	30	czech	czech	PROPN
ejge-9940	250	31	republic	republic	NOUN
ejge-9940	250	32	in	in	ADP
ejge-9940	250	33	the	the	DET
ejge-9940	250	34	baseline	baseline	ADJ
ejge-9940	250	35	year	year	NOUN
ejge-9940	250	36	of	of	ADP
ejge-9940	250	37	2002	2002	NUM
ejge-9940	250	38	at	at	ADP
ejge-9940	250	39	29	29	NUM
ejge-9940	250	40	%	%	NOUN
ejge-9940	250	41	of	of	ADP
ejge-9940	250	42	vttl	vttl	PROPN
ejge-9940	250	43	.	.	PUNCT
ejge-9940	251	1	values	value	NOUN
ejge-9940	251	2	of	of	ADP
ejge-9940	251	3	the	the	DET
ejge-9940	251	4	vat	vat	NOUN
ejge-9940	251	5	gap	gap	NOUN
ejge-9940	251	6	for	for	ADP
ejge-9940	251	7	the	the	DET
ejge-9940	251	8	period	period	NOUN
ejge-9940	251	9	2003–2020	2003–2020	NUM
ejge-9940	251	10	are	be	AUX
ejge-9940	251	11	determined	determine	VERB
ejge-9940	251	12	according	accord	VERB
ejge-9940	251	13	to	to	ADP
ejge-9940	251	14	the	the	DET
ejge-9940	251	15	mimic	mimic	ADJ
ejge-9940	251	16	index	index	NOUN
ejge-9940	251	17	,	,	PUNCT
ejge-9940	251	18	influenced	influence	VERB
ejge-9940	251	19	by	by	ADP
ejge-9940	251	20	significant	significant	ADJ
ejge-9940	251	21	causes	cause	NOUN
ejge-9940	251	22	of	of	ADP
ejge-9940	251	23	the	the	DET
ejge-9940	251	24	vat	vat	NOUN
ejge-9940	251	25	gap	gap	NOUN
ejge-9940	251	26	.	.	PUNCT
ejge-9940	252	1	figure	figure	NOUN
ejge-9940	252	2	2	2	NUM
ejge-9940	252	3	.	.	PUNCT
ejge-9940	253	1	the	the	DET
ejge-9940	253	2	size	size	NOUN
ejge-9940	253	3	of	of	ADP
ejge-9940	253	4	the	the	DET
ejge-9940	253	5	vat	vat	NOUN
ejge-9940	253	6	gap	gap	NOUN
ejge-9940	253	7	in	in	ADP
ejge-9940	253	8	the	the	DET
ejge-9940	253	9	czech	czech	PROPN
ejge-9940	253	10	republic	republic	NOUN
ejge-9940	253	11	using	use	VERB
ejge-9940	253	12	the	the	DET
ejge-9940	253	13	mimic	mimic	ADJ
ejge-9940	253	14	model	model	NOUN
ejge-9940	253	15	.	.	PUNCT
ejge-9940	254	1	source	source	NOUN
ejge-9940	254	2	:	:	PUNCT
ejge-9940	254	3	author	author	PROPN
ejge-9940	254	4	’s	’s	PART
ejge-9940	254	5	calculations	calculation	NOUN
ejge-9940	254	6	figure	figure	NOUN
ejge-9940	254	7	2	2	NUM
ejge-9940	254	8	displays	display	NOUN
ejge-9940	254	9	estimates	estimate	NOUN
ejge-9940	254	10	of	of	ADP
ejge-9940	254	11	the	the	DET
ejge-9940	254	12	vat	vat	NOUN
ejge-9940	254	13	gap	gap	NOUN
ejge-9940	254	14	in	in	ADP
ejge-9940	254	15	the	the	DET
ejge-9940	254	16	czech	czech	PROPN
ejge-9940	254	17	republic	republic	NOUN
ejge-9940	254	18	from	from	ADP
ejge-9940	254	19	2003	2003	NUM
ejge-9940	254	20	to	to	ADP
ejge-9940	254	21	2020	2020	NUM
ejge-9940	254	22	,	,	PUNCT
ejge-9940	254	23	expressed	express	VERB
ejge-9940	254	24	as	as	ADP
ejge-9940	254	25	a	a	DET
ejge-9940	254	26	percentage	percentage	NOUN
ejge-9940	254	27	of	of	ADP
ejge-9940	254	28	vttl	vttl	NOUN
ejge-9940	254	29	.	.	PUNCT
ejge-9940	255	1	it	it	PRON
ejge-9940	255	2	peaked	peak	VERB
ejge-9940	255	3	in	in	ADP
ejge-9940	255	4	2005	2005	NUM
ejge-9940	255	5	at	at	ADP
ejge-9940	255	6	almost	almost	ADV
ejge-9940	255	7	35	35	NUM
ejge-9940	255	8	%	%	NOUN
ejge-9940	255	9	.	.	PUNCT
ejge-9940	256	1	the	the	DET
ejge-9940	256	2	second	second	ADJ
ejge-9940	256	3	highest	high	ADJ
ejge-9940	256	4	point	point	NOUN
ejge-9940	256	5	was	be	AUX
ejge-9940	256	6	in	in	ADP
ejge-9940	256	7	2015	2015	NUM
ejge-9940	256	8	,	,	PUNCT
ejge-9940	256	9	at	at	ADP
ejge-9940	256	10	33	33	NUM
ejge-9940	256	11	%	%	NOUN
ejge-9940	256	12	.	.	PUNCT
ejge-9940	257	1	conversely	conversely	ADV
ejge-9940	257	2	,	,	PUNCT
ejge-9940	257	3	the	the	DET
ejge-9940	257	4	lowest	low	ADJ
ejge-9940	257	5	estimated	estimate	VERB
ejge-9940	257	6	values	value	NOUN
ejge-9940	257	7	were	be	AUX
ejge-9940	257	8	around	around	ADV
ejge-9940	257	9	27	27	NUM
ejge-9940	257	10	%	%	NOUN
ejge-9940	257	11	and	and	CCONJ
ejge-9940	257	12	occurred	occur	VERB
ejge-9940	257	13	in	in	ADP
ejge-9940	257	14	2003	2003	NUM
ejge-9940	257	15	and	and	CCONJ
ejge-9940	257	16	2013	2013	NUM
ejge-9940	257	17	,	,	PUNCT
ejge-9940	257	18	when	when	SCONJ
ejge-9940	257	19	the	the	DET
ejge-9940	257	20	vat	vat	NOUN
ejge-9940	257	21	gap	gap	NOUN
ejge-9940	257	22	fell	fall	VERB
ejge-9940	257	23	to	to	ADP
ejge-9940	257	24	a	a	DET
ejge-9940	257	25	minimum	minimum	NOUN
ejge-9940	257	26	of	of	ADP
ejge-9940	257	27	27	27	NUM
ejge-9940	257	28	%	%	NOUN
ejge-9940	257	29	.	.	PUNCT
ejge-9940	258	1	the	the	DET
ejge-9940	258	2	vat	vat	NOUN
ejge-9940	258	3	gap	gap	NOUN
ejge-9940	258	4	level	level	NOUN
ejge-9940	258	5	has	have	AUX
ejge-9940	258	6	been	be	AUX
ejge-9940	258	7	rising	rise	VERB
ejge-9940	258	8	steeply	steeply	ADV
ejge-9940	258	9	since	since	SCONJ
ejge-9940	258	10	2013	2013	NUM
ejge-9940	258	11	,	,	PUNCT
ejge-9940	258	12	reaching	reach	VERB
ejge-9940	258	13	one	one	NUM
ejge-9940	258	14	of	of	ADP
ejge-9940	258	15	its	its	PRON
ejge-9940	258	16	highest	high	ADJ
ejge-9940	258	17	values	value	NOUN
ejge-9940	258	18	in	in	ADP
ejge-9940	258	19	2015	2015	NUM
ejge-9940	258	20	and	and	CCONJ
ejge-9940	258	21	then	then	ADV
ejge-9940	258	22	decreasing	decrease	VERB
ejge-9940	258	23	again	again	ADV
ejge-9940	258	24	in	in	ADP
ejge-9940	258	25	2016	2016	NUM
ejge-9940	258	26	.	.	PUNCT
ejge-9940	259	1	since	since	SCONJ
ejge-9940	259	2	2017	2017	NUM
ejge-9940	259	3	,	,	PUNCT
ejge-9940	259	4	the	the	DET
ejge-9940	259	5	vat	vat	NOUN
ejge-9940	259	6	gap	gap	NOUN
ejge-9940	259	7	has	have	AUX
ejge-9940	259	8	stabilised	stabilise	VERB
ejge-9940	259	9	at	at	ADP
ejge-9940	259	10	around	around	ADV
ejge-9940	259	11	31	31	NUM
ejge-9940	259	12	%	%	NOUN
ejge-9940	259	13	of	of	ADP
ejge-9940	259	14	vttl	vttl	PROPN
ejge-9940	259	15	.	.	PUNCT
ejge-9940	260	1	20	20	NUM
ejge-9940	260	2	%	%	NOUN
ejge-9940	260	3	22	22	NUM
ejge-9940	260	4	%	%	NOUN
ejge-9940	260	5	24	24	NUM
ejge-9940	260	6	%	%	NOUN
ejge-9940	260	7	26	26	NUM
ejge-9940	260	8	%	%	NOUN
ejge-9940	260	9	28	28	NUM
ejge-9940	260	10	%	%	NOUN
ejge-9940	260	11	30	30	NUM
ejge-9940	260	12	%	%	NOUN
ejge-9940	260	13	32	32	NUM
ejge-9940	260	14	%	%	NOUN
ejge-9940	260	15	34	34	NUM
ejge-9940	260	16	%	%	NOUN
ejge-9940	260	17	36	36	NUM
ejge-9940	260	18	%	%	NOUN
ejge-9940	260	19	38	38	NUM
ejge-9940	260	20	%	%	NOUN
ejge-9940	260	21	40	40	NUM
ejge-9940	260	22	%	%	NOUN
ejge-9940	260	23	2	2	NUM
ejge-9940	260	24	0	0	NUM
ejge-9940	260	25	0	0	NUM
ejge-9940	260	26	3	3	NUM
ejge-9940	260	27	2	2	NUM
ejge-9940	260	28	0	0	NUM
ejge-9940	260	29	0	0	NUM
ejge-9940	260	30	4	4	NUM
ejge-9940	260	31	2	2	NUM
ejge-9940	260	32	0	0	NUM
ejge-9940	260	33	0	0	NUM
ejge-9940	260	34	5	5	NUM
ejge-9940	260	35	2	2	NUM
ejge-9940	260	36	0	0	NUM
ejge-9940	260	37	0	0	NUM
ejge-9940	260	38	6	6	NUM
ejge-9940	260	39	2	2	NUM
ejge-9940	260	40	0	0	NUM
ejge-9940	260	41	0	0	NUM
ejge-9940	260	42	7	7	NUM
ejge-9940	260	43	2	2	NUM
ejge-9940	260	44	0	0	NUM
ejge-9940	260	45	0	0	NUM
ejge-9940	260	46	8	8	NUM
ejge-9940	260	47	2	2	NUM
ejge-9940	260	48	0	0	NUM
ejge-9940	260	49	0	0	NUM
ejge-9940	260	50	9	9	NUM
ejge-9940	260	51	2	2	NUM
ejge-9940	260	52	0	0	NUM
ejge-9940	260	53	1	1	NUM
ejge-9940	260	54	0	0	NUM
ejge-9940	260	55	2	2	NUM
ejge-9940	260	56	0	0	NUM
ejge-9940	260	57	1	1	NUM
ejge-9940	260	58	1	1	NUM
ejge-9940	260	59	2	2	NUM
ejge-9940	260	60	0	0	NUM
ejge-9940	260	61	1	1	NUM
ejge-9940	260	62	2	2	NUM
ejge-9940	260	63	2	2	NUM
ejge-9940	260	64	0	0	NUM
ejge-9940	260	65	1	1	NUM
ejge-9940	260	66	3	3	NUM
ejge-9940	260	67	2	2	NUM
ejge-9940	260	68	0	0	NUM
ejge-9940	260	69	1	1	NUM
ejge-9940	260	70	4	4	NUM
ejge-9940	260	71	2	2	NUM
ejge-9940	260	72	0	0	NUM
ejge-9940	260	73	1	1	NUM
ejge-9940	260	74	5	5	NUM
ejge-9940	260	75	2	2	NUM
ejge-9940	260	76	0	0	NUM
ejge-9940	260	77	1	1	NUM
ejge-9940	260	78	6	6	NUM
ejge-9940	260	79	2	2	NUM
ejge-9940	260	80	0	0	NUM
ejge-9940	260	81	1	1	NUM
ejge-9940	260	82	7	7	NUM
ejge-9940	260	83	2	2	NUM
ejge-9940	260	84	0	0	NUM
ejge-9940	260	85	1	1	NUM
ejge-9940	260	86	8	8	NUM
ejge-9940	260	87	2	2	NUM
ejge-9940	260	88	0	0	NUM
ejge-9940	260	89	1	1	NUM
ejge-9940	260	90	9	9	NUM
ejge-9940	260	91	2	2	NUM
ejge-9940	260	92	0	0	NUM
ejge-9940	260	93	2	2	NUM
ejge-9940	260	94	0	0	NUM
ejge-9940	260	95	202	202	NUM
ejge-9940	260	96	iva	iva	PROPN
ejge-9940	260	97	hasíková	hasíková	PROPN
ejge-9940	260	98	5	5	NUM
ejge-9940	260	99	.	.	PUNCT
ejge-9940	260	100	conclusions	conclusion	NOUN
ejge-9940	260	101	the	the	DET
ejge-9940	260	102	paper	paper	NOUN
ejge-9940	260	103	provides	provide	VERB
ejge-9940	260	104	a	a	DET
ejge-9940	260	105	different	different	ADJ
ejge-9940	260	106	insight	insight	NOUN
ejge-9940	260	107	into	into	ADP
ejge-9940	260	108	the	the	DET
ejge-9940	260	109	vat	vat	NOUN
ejge-9940	260	110	gap	gap	NOUN
ejge-9940	260	111	through	through	ADP
ejge-9940	260	112	econometric	econometric	ADJ
ejge-9940	260	113	modelling	modelling	NOUN
ejge-9940	260	114	.	.	PUNCT
ejge-9940	261	1	the	the	DET
ejge-9940	261	2	mimic	mimic	ADJ
ejge-9940	261	3	model	model	NOUN
ejge-9940	261	4	does	do	AUX
ejge-9940	261	5	not	not	PART
ejge-9940	261	6	process	process	VERB
ejge-9940	261	7	statistical	statistical	ADJ
ejge-9940	261	8	data	datum	NOUN
ejge-9940	261	9	from	from	ADP
ejge-9940	261	10	national	national	ADJ
ejge-9940	261	11	accounts	account	NOUN
ejge-9940	261	12	;	;	PUNCT
ejge-9940	261	13	instead	instead	ADV
ejge-9940	261	14	,	,	PUNCT
ejge-9940	261	15	it	it	PRON
ejge-9940	261	16	evaluates	evaluate	VERB
ejge-9940	261	17	the	the	DET
ejge-9940	261	18	relationship	relationship	NOUN
ejge-9940	261	19	between	between	ADP
ejge-9940	261	20	inputted	inputte	VERB
ejge-9940	261	21	variables	variable	NOUN
ejge-9940	261	22	and	and	CCONJ
ejge-9940	261	23	the	the	DET
ejge-9940	261	24	vat	vat	NOUN
ejge-9940	261	25	gap	gap	NOUN
ejge-9940	261	26	.	.	PUNCT
ejge-9940	262	1	the	the	DET
ejge-9940	262	2	contribution	contribution	NOUN
ejge-9940	262	3	of	of	ADP
ejge-9940	262	4	the	the	DET
ejge-9940	262	5	mimic	mimic	ADJ
ejge-9940	262	6	model	model	NOUN
ejge-9940	262	7	lies	lie	VERB
ejge-9940	262	8	in	in	ADP
ejge-9940	262	9	the	the	DET
ejge-9940	262	10	evaluation	evaluation	NOUN
ejge-9940	262	11	and	and	CCONJ
ejge-9940	262	12	identification	identification	NOUN
ejge-9940	262	13	of	of	ADP
ejge-9940	262	14	significant	significant	ADJ
ejge-9940	262	15	variables	variable	NOUN
ejge-9940	262	16	that	that	PRON
ejge-9940	262	17	can	can	AUX
ejge-9940	262	18	proxy	proxy	VERB
ejge-9940	262	19	potential	potential	ADJ
ejge-9940	262	20	sources	source	NOUN
ejge-9940	262	21	of	of	ADP
ejge-9940	262	22	vat	vat	NOUN
ejge-9940	262	23	collection	collection	NOUN
ejge-9940	262	24	inefficiencies	inefficiency	NOUN
ejge-9940	262	25	.	.	PUNCT
ejge-9940	263	1	such	such	ADJ
ejge-9940	263	2	information	information	NOUN
ejge-9940	263	3	allows	allow	VERB
ejge-9940	263	4	for	for	ADP
ejge-9940	263	5	the	the	DET
ejge-9940	263	6	development	development	NOUN
ejge-9940	263	7	of	of	ADP
ejge-9940	263	8	policy	policy	NOUN
ejge-9940	263	9	-	-	PUNCT
ejge-9940	263	10	related	relate	VERB
ejge-9940	263	11	recommendations	recommendation	NOUN
ejge-9940	263	12	.	.	PUNCT
ejge-9940	264	1	however	however	ADV
ejge-9940	264	2	,	,	PUNCT
ejge-9940	264	3	this	this	DET
ejge-9940	264	4	contribution	contribution	NOUN
ejge-9940	264	5	also	also	ADV
ejge-9940	264	6	conceals	conceal	VERB
ejge-9940	264	7	a	a	DET
ejge-9940	264	8	significant	significant	ADJ
ejge-9940	264	9	limitation	limitation	NOUN
ejge-9940	264	10	of	of	ADP
ejge-9940	264	11	the	the	DET
ejge-9940	264	12	research	research	NOUN
ejge-9940	264	13	conducted	conduct	VERB
ejge-9940	264	14	:	:	PUNCT
ejge-9940	264	15	the	the	DET
ejge-9940	264	16	omission	omission	NOUN
ejge-9940	264	17	of	of	ADP
ejge-9940	264	18	a	a	DET
ejge-9940	264	19	vital	vital	ADJ
ejge-9940	264	20	input	input	NOUN
ejge-9940	264	21	variable	variable	NOUN
ejge-9940	264	22	.	.	PUNCT
ejge-9940	265	1	this	this	DET
ejge-9940	265	2	omission	omission	NOUN
ejge-9940	265	3	could	could	AUX
ejge-9940	265	4	lead	lead	VERB
ejge-9940	265	5	to	to	ADP
ejge-9940	265	6	biased	biased	ADJ
ejge-9940	265	7	results	result	NOUN
ejge-9940	265	8	from	from	ADP
ejge-9940	265	9	the	the	DET
ejge-9940	265	10	mimic	mimic	ADJ
ejge-9940	265	11	model	model	NOUN
ejge-9940	265	12	.	.	PUNCT
ejge-9940	266	1	to	to	PART
ejge-9940	266	2	avoid	avoid	VERB
ejge-9940	266	3	such	such	DET
ejge-9940	266	4	an	an	DET
ejge-9940	266	5	omission	omission	NOUN
ejge-9940	266	6	,	,	PUNCT
ejge-9940	266	7	a	a	DET
ejge-9940	266	8	literature	literature	NOUN
ejge-9940	266	9	search	search	NOUN
ejge-9940	266	10	was	be	AUX
ejge-9940	266	11	conducted	conduct	VERB
ejge-9940	266	12	on	on	ADP
ejge-9940	266	13	studies	study	NOUN
ejge-9940	266	14	concerning	concern	VERB
ejge-9940	266	15	the	the	DET
ejge-9940	266	16	causes	cause	NOUN
ejge-9940	266	17	or	or	CCONJ
ejge-9940	266	18	determinants	determinant	NOUN
ejge-9940	266	19	of	of	ADP
ejge-9940	266	20	the	the	DET
ejge-9940	266	21	vat	vat	NOUN
ejge-9940	266	22	gap	gap	NOUN
ejge-9940	266	23	.	.	PUNCT
ejge-9940	267	1	the	the	DET
ejge-9940	267	2	search	search	NOUN
ejge-9940	267	3	included	include	VERB
ejge-9940	267	4	studies	study	NOUN
ejge-9940	267	5	by	by	ADP
ejge-9940	267	6	both	both	CCONJ
ejge-9940	267	7	foreign	foreign	ADJ
ejge-9940	267	8	and	and	CCONJ
ejge-9940	267	9	domestic	domestic	ADJ
ejge-9940	267	10	authors	author	NOUN
ejge-9940	267	11	,	,	PUNCT
ejge-9940	267	12	as	as	ADV
ejge-9940	267	13	well	well	ADV
ejge-9940	267	14	as	as	ADP
ejge-9940	267	15	those	those	PRON
ejge-9940	267	16	under	under	ADP
ejge-9940	267	17	the	the	DET
ejge-9940	267	18	auspices	auspex	NOUN
ejge-9940	267	19	of	of	ADP
ejge-9940	267	20	the	the	DET
ejge-9940	267	21	eu	eu	PROPN
ejge-9940	267	22	,	,	PUNCT
ejge-9940	267	23	such	such	ADJ
ejge-9940	267	24	as	as	ADP
ejge-9940	267	25	case	case	NOUN
ejge-9940	267	26	or	or	CCONJ
ejge-9940	267	27	reckon	reckon	VERB
ejge-9940	267	28	.	.	PUNCT
ejge-9940	268	1	significant	significant	ADJ
ejge-9940	268	2	causes	cause	NOUN
ejge-9940	268	3	identified	identify	VERB
ejge-9940	268	4	include	include	VERB
ejge-9940	268	5	final	final	ADJ
ejge-9940	268	6	consumption	consumption	NOUN
ejge-9940	268	7	,	,	PUNCT
ejge-9940	268	8	general	general	ADJ
ejge-9940	268	9	government	government	NOUN
ejge-9940	268	10	expenditure	expenditure	NOUN
ejge-9940	268	11	,	,	PUNCT
ejge-9940	268	12	the	the	DET
ejge-9940	268	13	openness	openness	NOUN
ejge-9940	268	14	of	of	ADP
ejge-9940	268	15	the	the	DET
ejge-9940	268	16	economy	economy	NOUN
ejge-9940	268	17	,	,	PUNCT
ejge-9940	268	18	the	the	DET
ejge-9940	268	19	cpi	cpi	NOUN
ejge-9940	268	20	,	,	PUNCT
ejge-9940	268	21	and	and	CCONJ
ejge-9940	268	22	the	the	DET
ejge-9940	268	23	egdi	egdi	NOUN
ejge-9940	268	24	.	.	PUNCT
ejge-9940	269	1	in	in	ADP
ejge-9940	269	2	contrast	contrast	NOUN
ejge-9940	269	3	,	,	PUNCT
ejge-9940	269	4	the	the	DET
ejge-9940	269	5	unemployment	unemployment	NOUN
ejge-9940	269	6	rate	rate	NOUN
ejge-9940	269	7	and	and	CCONJ
ejge-9940	269	8	the	the	DET
ejge-9940	269	9	index	index	NOUN
ejge-9940	269	10	of	of	ADP
ejge-9940	269	11	economic	economic	ADJ
ejge-9940	269	12	freedom	freedom	NOUN
ejge-9940	269	13	are	be	AUX
ejge-9940	269	14	not	not	PART
ejge-9940	269	15	statistically	statistically	ADV
ejge-9940	269	16	significant	significant	ADJ
ejge-9940	269	17	variables	variable	NOUN
ejge-9940	269	18	.	.	PUNCT
ejge-9940	270	1	in	in	ADP
ejge-9940	270	2	the	the	DET
ejge-9940	270	3	mimic	mimic	ADJ
ejge-9940	270	4	model	model	NOUN
ejge-9940	270	5	,	,	PUNCT
ejge-9940	270	6	the	the	DET
ejge-9940	270	7	unemployment	unemployment	NOUN
ejge-9940	270	8	rate	rate	NOUN
ejge-9940	270	9	represents	represent	VERB
ejge-9940	270	10	the	the	DET
ejge-9940	270	11	economic	economic	ADJ
ejge-9940	270	12	cycle	cycle	NOUN
ejge-9940	270	13	;	;	PUNCT
ejge-9940	270	14	according	accord	VERB
ejge-9940	270	15	to	to	ADP
ejge-9940	270	16	this	this	DET
ejge-9940	270	17	analysis	analysis	NOUN
ejge-9940	270	18	,	,	PUNCT
ejge-9940	270	19	the	the	DET
ejge-9940	270	20	economic	economic	ADJ
ejge-9940	270	21	cycle	cycle	NOUN
ejge-9940	270	22	does	do	AUX
ejge-9940	270	23	not	not	PART
ejge-9940	270	24	significantly	significantly	ADV
ejge-9940	270	25	influence	influence	VERB
ejge-9940	270	26	the	the	DET
ejge-9940	270	27	extent	extent	NOUN
ejge-9940	270	28	of	of	ADP
ejge-9940	270	29	the	the	DET
ejge-9940	270	30	vat	vat	NOUN
ejge-9940	270	31	gap	gap	NOUN
ejge-9940	270	32	.	.	PUNCT
ejge-9940	271	1	the	the	DET
ejge-9940	271	2	index	index	NOUN
ejge-9940	271	3	of	of	ADP
ejge-9940	271	4	economic	economic	ADJ
ejge-9940	271	5	freedom	freedom	NOUN
ejge-9940	271	6	and	and	CCONJ
ejge-9940	271	7	cpi	cpi	PROPN
ejge-9940	271	8	were	be	AUX
ejge-9940	271	9	included	include	VERB
ejge-9940	271	10	in	in	ADP
ejge-9940	271	11	the	the	DET
ejge-9940	271	12	model	model	NOUN
ejge-9940	271	13	to	to	PART
ejge-9940	271	14	express	express	VERB
ejge-9940	271	15	the	the	DET
ejge-9940	271	16	quality	quality	NOUN
ejge-9940	271	17	of	of	ADP
ejge-9940	271	18	government	government	NOUN
ejge-9940	271	19	,	,	PUNCT
ejge-9940	271	20	among	among	ADP
ejge-9940	271	21	other	other	ADJ
ejge-9940	271	22	factors	factor	NOUN
ejge-9940	271	23	.	.	PUNCT
ejge-9940	272	1	a	a	DET
ejge-9940	272	2	key	key	ADJ
ejge-9940	272	3	difference	difference	NOUN
ejge-9940	272	4	between	between	ADP
ejge-9940	272	5	these	these	DET
ejge-9940	272	6	two	two	NUM
ejge-9940	272	7	variables	variable	NOUN
ejge-9940	272	8	is	be	AUX
ejge-9940	272	9	that	that	SCONJ
ejge-9940	272	10	the	the	DET
ejge-9940	272	11	cpi	cpi	PROPN
ejge-9940	272	12	is	be	AUX
ejge-9940	272	13	based	base	VERB
ejge-9940	272	14	on	on	ADP
ejge-9940	272	15	the	the	DET
ejge-9940	272	16	perceptions	perception	NOUN
ejge-9940	272	17	of	of	ADP
ejge-9940	272	18	businesspeople	businesspeople	NOUN
ejge-9940	272	19	and	and	CCONJ
ejge-9940	272	20	experts	expert	NOUN
ejge-9940	272	21	about	about	ADP
ejge-9940	272	22	corruption	corruption	NOUN
ejge-9940	272	23	in	in	ADP
ejge-9940	272	24	their	their	PRON
ejge-9940	272	25	home	home	NOUN
ejge-9940	272	26	country	country	NOUN
ejge-9940	272	27	,	,	PUNCT
ejge-9940	272	28	while	while	SCONJ
ejge-9940	272	29	the	the	DET
ejge-9940	272	30	index	index	NOUN
ejge-9940	272	31	of	of	ADP
ejge-9940	272	32	economic	economic	ADJ
ejge-9940	272	33	freedom	freedom	NOUN
ejge-9940	272	34	is	be	AUX
ejge-9940	272	35	based	base	VERB
ejge-9940	272	36	on	on	ADP
ejge-9940	272	37	data	datum	NOUN
ejge-9940	272	38	from	from	ADP
ejge-9940	272	39	the	the	DET
ejge-9940	272	40	world	world	NOUN
ejge-9940	272	41	bank	bank	NOUN
ejge-9940	272	42	.	.	PUNCT
ejge-9940	273	1	this	this	PRON
ejge-9940	273	2	underscores	underscore	VERB
ejge-9940	273	3	the	the	DET
ejge-9940	273	4	importance	importance	NOUN
ejge-9940	273	5	of	of	ADP
ejge-9940	273	6	a	a	DET
ejge-9940	273	7	country	country	NOUN
ejge-9940	273	8	not	not	PART
ejge-9940	273	9	only	only	ADV
ejge-9940	273	10	maintaining	maintain	VERB
ejge-9940	273	11	high	high	ADJ
ejge-9940	273	12	-	-	PUNCT
ejge-9940	273	13	quality	quality	NOUN
ejge-9940	273	14	governance	governance	NOUN
ejge-9940	273	15	but	but	CCONJ
ejge-9940	273	16	also	also	ADV
ejge-9940	273	17	effectively	effectively	ADV
ejge-9940	273	18	conveying	convey	VERB
ejge-9940	273	19	this	this	PRON
ejge-9940	273	20	to	to	ADP
ejge-9940	273	21	its	its	PRON
ejge-9940	273	22	citizens	citizen	NOUN
ejge-9940	273	23	and	and	CCONJ
ejge-9940	273	24	taxpayers	taxpayer	NOUN
ejge-9940	273	25	.	.	PUNCT
ejge-9940	274	1	recommendations	recommendation	NOUN
ejge-9940	274	2	for	for	ADP
ejge-9940	274	3	further	further	ADJ
ejge-9940	274	4	development	development	NOUN
ejge-9940	274	5	of	of	ADP
ejge-9940	274	6	indirect	indirect	ADJ
ejge-9940	274	7	tax	tax	NOUN
ejge-9940	274	8	policy	policy	NOUN
ejge-9940	274	9	should	should	AUX
ejge-9940	274	10	be	be	AUX
ejge-9940	274	11	based	base	VERB
ejge-9940	274	12	on	on	ADP
ejge-9940	274	13	the	the	DET
ejge-9940	274	14	statistically	statistically	ADV
ejge-9940	274	15	significant	significant	ADJ
ejge-9940	274	16	causes	cause	NOUN
ejge-9940	274	17	of	of	ADP
ejge-9940	274	18	vat	vat	NOUN
ejge-9940	274	19	evasion	evasion	NOUN
ejge-9940	274	20	.	.	PUNCT
ejge-9940	275	1	a	a	DET
ejge-9940	275	2	key	key	ADJ
ejge-9940	275	3	recommendation	recommendation	NOUN
ejge-9940	275	4	from	from	ADP
ejge-9940	275	5	this	this	DET
ejge-9940	275	6	research	research	NOUN
ejge-9940	275	7	is	be	AUX
ejge-9940	275	8	to	to	PART
ejge-9940	275	9	focus	focus	VERB
ejge-9940	275	10	on	on	ADP
ejge-9940	275	11	the	the	DET
ejge-9940	275	12	digitalisation	digitalisation	NOUN
ejge-9940	275	13	of	of	ADP
ejge-9940	275	14	tax	tax	NOUN
ejge-9940	275	15	offices	office	NOUN
ejge-9940	275	16	,	,	PUNCT
ejge-9940	275	17	which	which	PRON
ejge-9940	275	18	can	can	AUX
ejge-9940	275	19	increase	increase	VERB
ejge-9940	275	20	the	the	DET
ejge-9940	275	21	efficiency	efficiency	NOUN
ejge-9940	275	22	of	of	ADP
ejge-9940	275	23	vat	vat	NOUN
ejge-9940	275	24	collection	collection	NOUN
ejge-9940	275	25	.	.	PUNCT
ejge-9940	276	1	digitalisation	digitalisation	NOUN
ejge-9940	276	2	can	can	AUX
ejge-9940	276	3	also	also	ADV
ejge-9940	276	4	facilitate	facilitate	VERB
ejge-9940	276	5	cooperation	cooperation	NOUN
ejge-9940	276	6	between	between	ADP
ejge-9940	276	7	tax	tax	NOUN
ejge-9940	276	8	offices	office	NOUN
ejge-9940	276	9	at	at	ADP
ejge-9940	276	10	home	home	ADV
ejge-9940	276	11	and	and	CCONJ
ejge-9940	276	12	abroad	abroad	ADV
ejge-9940	276	13	,	,	PUNCT
ejge-9940	276	14	potentially	potentially	ADV
ejge-9940	276	15	mitigating	mitigate	VERB
ejge-9940	276	16	the	the	DET
ejge-9940	276	17	impact	impact	NOUN
ejge-9940	276	18	of	of	ADP
ejge-9940	276	19	economic	economic	ADJ
ejge-9940	276	20	openness	openness	NOUN
ejge-9940	276	21	.	.	PUNCT
ejge-9940	277	1	acknowledgements	acknowledgement	NOUN
ejge-9940	277	2	this	this	DET
ejge-9940	277	3	research	research	NOUN
ejge-9940	277	4	was	be	AUX
ejge-9940	277	5	supported	support	VERB
ejge-9940	277	6	by	by	ADP
ejge-9940	277	7	the	the	DET
ejge-9940	277	8	internal	internal	ADJ
ejge-9940	277	9	grant	grant	NOUN
ejge-9940	277	10	agency	agency	NOUN
ejge-9940	277	11	of	of	ADP
ejge-9940	277	12	fbe	fbe	PROPN
ejge-9940	277	13	,	,	PUNCT
ejge-9940	277	14	mendel	mendel	PROPN
ejge-9940	277	15	university	university	PROPN
ejge-9940	277	16	in	in	ADP
ejge-9940	277	17	brno	brno	NOUN
ejge-9940	277	18	,	,	PUNCT
ejge-9940	277	19	registration	registration	NOUN
ejge-9940	277	20	no	no	NOUN
ejge-9940	277	21	.	.	PUNCT
ejge-9940	277	22	:	:	PUNCT
ejge-9940	278	1	iga	iga	PROPN
ejge-9940	278	2	-	-	PUNCT
ejge-9940	278	3	pef	pef	NOUN
ejge-9940	278	4	-	-	PUNCT
ejge-9940	278	5	dp-23	dp-23	NOUN
ejge-9940	278	6	-	-	PUNCT
ejge-9940	278	7	012	012	NOUN
ejge-9940	278	8	.	.	PUNCT
ejge-9940	279	1	exploring	explore	VERB
ejge-9940	279	2	determinants	determinant	NOUN
ejge-9940	279	3	of	of	ADP
ejge-9940	279	4	vat	vat	NOUN
ejge-9940	279	5	gaps	gap	NOUN
ejge-9940	279	6	using	use	VERB
ejge-9940	279	7	structural	structural	ADJ
ejge-9940	279	8	equation	equation	NOUN
ejge-9940	279	9	models	model	NOUN
ejge-9940	279	10	references	reference	NOUN
ejge-9940	279	11	acock	acock	NOUN
ejge-9940	279	12	,	,	PUNCT
ejge-9940	279	13	a.	a.	PROPN
ejge-9940	279	14	c.	c.	PROPN
ejge-9940	279	15	(	(	PUNCT
ejge-9940	279	16	2013	2013	NUM
ejge-9940	279	17	)	)	PUNCT
ejge-9940	279	18	.	.	PUNCT
ejge-9940	280	1	discovering	discover	VERB
ejge-9940	280	2	structural	structural	ADJ
ejge-9940	280	3	equation	equation	NOUN
ejge-9940	280	4	modeling	modeling	NOUN
ejge-9940	280	5	using	use	VERB
ejge-9940	280	6	stata	stata	NOUN
ejge-9940	280	7	(	(	PUNCT
ejge-9940	280	8	vol	vol	NOUN
ejge-9940	280	9	.	.	NOUN
ejge-9940	280	10	1	1	NUM
ejge-9940	280	11	)	)	PUNCT
ejge-9940	280	12	.	.	PUNCT
ejge-9940	281	1	stata	stata	PROPN
ejge-9940	281	2	press	press	PROPN
ejge-9940	281	3	.	.	PUNCT
ejge-9940	282	1	aizenman	aizenman	NOUN
ejge-9940	282	2	,	,	PUNCT
ejge-9940	282	3	j.	j.	PROPN
ejge-9940	282	4	,	,	PUNCT
ejge-9940	282	5	&	&	CCONJ
ejge-9940	282	6	jinjarak	jinjarak	PROPN
ejge-9940	282	7	,	,	PUNCT
ejge-9940	282	8	y.	y.	PROPN
ejge-9940	282	9	(	(	PUNCT
ejge-9940	282	10	2008	2008	NUM
ejge-9940	282	11	)	)	PUNCT
ejge-9940	282	12	.	.	PUNCT
ejge-9940	283	1	the	the	DET
ejge-9940	283	2	collection	collection	NOUN
ejge-9940	283	3	efficiency	efficiency	NOUN
ejge-9940	283	4	of	of	ADP
ejge-9940	283	5	the	the	DET
ejge-9940	283	6	value	value	NOUN
ejge-9940	283	7	added	add	VERB
ejge-9940	283	8	tax	tax	NOUN
ejge-9940	283	9	:	:	PUNCT
ejge-9940	283	10	theory	theory	NOUN
ejge-9940	283	11	and	and	CCONJ
ejge-9940	283	12	international	international	ADJ
ejge-9940	283	13	evidence	evidence	NOUN
ejge-9940	283	14	.	.	PUNCT
ejge-9940	284	1	journal	journal	NOUN
ejge-9940	284	2	of	of	ADP
ejge-9940	284	3	international	international	ADJ
ejge-9940	284	4	trade	trade	NOUN
ejge-9940	284	5	and	and	CCONJ
ejge-9940	284	6	economic	economic	ADJ
ejge-9940	284	7	development	development	NOUN
ejge-9940	284	8	,	,	PUNCT
ejge-9940	284	9	17(3	17(3	NUM
ejge-9940	284	10	)	)	PUNCT
ejge-9940	284	11	,	,	PUNCT
ejge-9940	284	12	391	391	NUM
ejge-9940	284	13	-	-	SYM
ejge-9940	284	14	410	410	NUM
ejge-9940	284	15	.	.	PUNCT
ejge-9940	285	1	https://doi.org/10.1080/09638190802137059	https://doi.org/10.1080/09638190802137059	PROPN
ejge-9940	285	2	alm	alm	PROPN
ejge-9940	285	3	,	,	PUNCT
ejge-9940	285	4	j.	j.	PROPN
ejge-9940	285	5	(	(	PUNCT
ejge-9940	285	6	2012	2012	NUM
ejge-9940	285	7	)	)	PUNCT
ejge-9940	285	8	.	.	PUNCT
ejge-9940	286	1	measuring	measure	VERB
ejge-9940	286	2	,	,	PUNCT
ejge-9940	286	3	explaining	explain	VERB
ejge-9940	286	4	,	,	PUNCT
ejge-9940	286	5	and	and	CCONJ
ejge-9940	286	6	controlling	control	VERB
ejge-9940	286	7	tax	tax	NOUN
ejge-9940	286	8	evasion	evasion	NOUN
ejge-9940	286	9	:	:	PUNCT
ejge-9940	286	10	lessons	lesson	NOUN
ejge-9940	286	11	from	from	ADP
ejge-9940	286	12	theory	theory	NOUN
ejge-9940	286	13	,	,	PUNCT
ejge-9940	286	14	experiments	experiment	NOUN
ejge-9940	286	15	,	,	PUNCT
ejge-9940	286	16	and	and	CCONJ
ejge-9940	286	17	field	field	NOUN
ejge-9940	286	18	studies	study	NOUN
ejge-9940	286	19	.	.	PUNCT
ejge-9940	287	1	international	international	ADJ
ejge-9940	287	2	tax	tax	NOUN
ejge-9940	287	3	and	and	CCONJ
ejge-9940	287	4	public	public	ADJ
ejge-9940	287	5	finance	finance	NOUN
ejge-9940	287	6	,	,	PUNCT
ejge-9940	287	7	19(1	19(1	NUM
ejge-9940	287	8	)	)	PUNCT
ejge-9940	287	9	,	,	PUNCT
ejge-9940	287	10	54	54	NUM
ejge-9940	287	11	-	-	SYM
ejge-9940	287	12	77	77	NUM
ejge-9940	287	13	.	.	PUNCT
ejge-9940	288	1	https://doi.org/10.1007/s10797-011-9171-2	https://doi.org/10.1007/s10797-011-9171-2	PROPN
ejge-9940	288	2	alm	alm	PROPN
ejge-9940	288	3	,	,	PUNCT
ejge-9940	288	4	j.	j.	PROPN
ejge-9940	288	5	(	(	PUNCT
ejge-9940	288	6	2021	2021	NUM
ejge-9940	288	7	)	)	PUNCT
ejge-9940	288	8	.	.	PUNCT
ejge-9940	289	1	tax	tax	NOUN
ejge-9940	289	2	evasion	evasion	NOUN
ejge-9940	289	3	,	,	PUNCT
ejge-9940	289	4	technology	technology	NOUN
ejge-9940	289	5	,	,	PUNCT
ejge-9940	289	6	and	and	CCONJ
ejge-9940	289	7	inequality	inequality	NOUN
ejge-9940	289	8	.	.	PUNCT
ejge-9940	290	1	economics	economic	NOUN
ejge-9940	290	2	of	of	ADP
ejge-9940	290	3	governance	governance	NOUN
ejge-9940	290	4	,	,	PUNCT
ejge-9940	290	5	22(4	22(4	NUM
ejge-9940	290	6	)	)	PUNCT
ejge-9940	290	7	,	,	PUNCT
ejge-9940	290	8	321	321	NUM
ejge-9940	290	9	-	-	SYM
ejge-9940	290	10	343	343	NUM
ejge-9940	290	11	.	.	PUNCT
ejge-9940	291	1	https://doi.org/10.1007/s10101-021-00247-w	https://doi.org/10.1007/s10101-021-00247-w	PROPN
ejge-9940	291	2	argentiero	argentiero	PROPN
ejge-9940	291	3	,	,	PUNCT
ejge-9940	291	4	a.	a.	PROPN
ejge-9940	291	5	,	,	PUNCT
ejge-9940	291	6	casal	casal	NOUN
ejge-9940	291	7	,	,	PUNCT
ejge-9940	291	8	s.	s.	PROPN
ejge-9940	291	9	,	,	PUNCT
ejge-9940	291	10	mittone	mittone	PROPN
ejge-9940	291	11	,	,	PUNCT
ejge-9940	291	12	l.	l.	PROPN
ejge-9940	291	13	,	,	PUNCT
ejge-9940	291	14	&	&	CCONJ
ejge-9940	291	15	morreale	morreale	PROPN
ejge-9940	291	16	,	,	PUNCT
ejge-9940	291	17	a.	a.	NOUN
ejge-9940	291	18	(	(	PUNCT
ejge-9940	291	19	2021	2021	NUM
ejge-9940	291	20	)	)	PUNCT
ejge-9940	291	21	.	.	PUNCT
ejge-9940	292	1	tax	tax	NOUN
ejge-9940	292	2	evasion	evasion	NOUN
ejge-9940	292	3	and	and	CCONJ
ejge-9940	292	4	inequality	inequality	NOUN
ejge-9940	292	5	:	:	PUNCT
ejge-9940	292	6	some	some	DET
ejge-9940	292	7	theoretical	theoretical	ADJ
ejge-9940	292	8	and	and	CCONJ
ejge-9940	292	9	empirical	empirical	ADJ
ejge-9940	292	10	insights	insight	NOUN
ejge-9940	292	11	.	.	PUNCT
ejge-9940	293	1	economics	economic	NOUN
ejge-9940	293	2	of	of	ADP
ejge-9940	293	3	governance	governance	NOUN
ejge-9940	293	4	,	,	PUNCT
ejge-9940	293	5	22(4	22(4	NUM
ejge-9940	293	6	)	)	PUNCT
ejge-9940	293	7	,	,	PUNCT
ejge-9940	293	8	309	309	NUM
ejge-9940	293	9	-	-	SYM
ejge-9940	293	10	320	320	NUM
ejge-9940	293	11	.	.	PUNCT
ejge-9940	294	1	https://doi.org/10.1007/s10101-021-00261-y	https://doi.org/10.1007/s10101-021-00261-y	PROPN
ejge-9940	294	2	baert	baert	PROPN
ejge-9940	294	3	,	,	PUNCT
ejge-9940	294	4	p.	p.	NOUN
ejge-9940	294	5	(	(	PUNCT
ejge-9940	294	6	2023	2023	NUM
ejge-9940	294	7	)	)	PUNCT
ejge-9940	294	8	.	.	PUNCT
ejge-9940	295	1	vat	vat	NOUN
ejge-9940	295	2	in	in	ADP
ejge-9940	295	3	the	the	DET
ejge-9940	295	4	digital	digital	ADJ
ejge-9940	295	5	age	age	NOUN
ejge-9940	295	6	.	.	PUNCT
ejge-9940	296	1	european	european	ADJ
ejge-9940	296	2	parliamentary	parliamentary	ADJ
ejge-9940	296	3	research	research	NOUN
ejge-9940	296	4	service	service	NOUN
ejge-9940	296	5	.	.	PUNCT
ejge-9940	297	1	retrieved	retrieve	VERB
ejge-9940	297	2	from	from	ADP
ejge-9940	297	3	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)7393	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)7393	ADJ
ejge-9940	297	4	71_en.pdf	71_en.pdf	PROPN
ejge-9940	297	5	barbone	barbone	NOUN
ejge-9940	297	6	,	,	PUNCT
ejge-9940	297	7	l.	l.	PROPN
ejge-9940	297	8	,	,	PUNCT
ejge-9940	297	9	belkindas	belkindas	PROPN
ejge-9940	297	10	,	,	PUNCT
ejge-9940	297	11	m.	m.	NOUN
ejge-9940	297	12	,	,	PUNCT
ejge-9940	297	13	bettendorf	bettendorf	PROPN
ejge-9940	297	14	,	,	PUNCT
ejge-9940	297	15	l.	l.	PROPN
ejge-9940	297	16	,	,	PUNCT
ejge-9940	297	17	bird	bird	PROPN
ejge-9940	297	18	,	,	PUNCT
ejge-9940	297	19	r.	r.	PROPN
ejge-9940	297	20	m.	m.	PROPN
ejge-9940	297	21	,	,	PUNCT
ejge-9940	297	22	bonch	bonch	NOUN
ejge-9940	297	23	-	-	PUNCT
ejge-9940	297	24	osmolovskiy	osmolovskiy	NOUN
ejge-9940	297	25	,	,	PUNCT
ejge-9940	297	26	m.	m.	NOUN
ejge-9940	297	27	,	,	PUNCT
ejge-9940	297	28	&	&	CCONJ
ejge-9940	297	29	smart	smart	ADJ
ejge-9940	297	30	,	,	PUNCT
ejge-9940	297	31	m.	m.	NOUN
ejge-9940	297	32	(	(	PUNCT
ejge-9940	297	33	2013	2013	NUM
ejge-9940	297	34	)	)	PUNCT
ejge-9940	297	35	.	.	PUNCT
ejge-9940	298	1	study	study	VERB
ejge-9940	298	2	to	to	PART
ejge-9940	298	3	quantify	quantify	VERB
ejge-9940	298	4	and	and	CCONJ
ejge-9940	298	5	analyse	analyse	VERB
ejge-9940	298	6	the	the	DET
ejge-9940	298	7	vat	vat	NOUN
ejge-9940	298	8	gap	gap	NOUN
ejge-9940	298	9	in	in	ADP
ejge-9940	298	10	the	the	DET
ejge-9940	298	11	eu-27	eu-27	ADJ
ejge-9940	298	12	member	member	NOUN
ejge-9940	298	13	states	state	NOUN
ejge-9940	298	14	.	.	PUNCT
ejge-9940	299	1	case	case	NOUN
ejge-9940	299	2	network	network	NOUN
ejge-9940	299	3	reports	report	NOUN
ejge-9940	299	4	,	,	PUNCT
ejge-9940	299	5	no	no	INTJ
ejge-9940	299	6	.	.	NOUN
ejge-9940	299	7	116	116	NUM
ejge-9940	299	8	,	,	PUNCT
ejge-9940	299	9	center	center	NOUN
ejge-9940	299	10	for	for	ADP
ejge-9940	299	11	social	social	ADJ
ejge-9940	299	12	and	and	CCONJ
ejge-9940	299	13	economic	economic	ADJ
ejge-9940	299	14	research	research	NOUN
ejge-9940	299	15	(	(	PUNCT
ejge-9940	299	16	case	case	NOUN
ejge-9940	299	17	)	)	PUNCT
ejge-9940	299	18	.	.	PUNCT
ejge-9940	300	1	https://doi.org/10.2139/ssrn.2365189	https://doi.org/10.2139/ssrn.2365189	ADJ
ejge-9940	300	2	carfora	carfora	NOUN
ejge-9940	300	3	,	,	PUNCT
ejge-9940	300	4	a.	a.	NOUN
ejge-9940	300	5	,	,	PUNCT
ejge-9940	300	6	dongiovanni	dongiovanni	PROPN
ejge-9940	300	7	,	,	PUNCT
ejge-9940	300	8	s.	s.	PROPN
ejge-9940	300	9	,	,	PUNCT
ejge-9940	300	10	marabucci	marabucci	PROPN
ejge-9940	300	11	,	,	PUNCT
ejge-9940	300	12	a.	a.	NOUN
ejge-9940	300	13	,	,	PUNCT
ejge-9940	300	14	&	&	CCONJ
ejge-9940	300	15	pisani	pisani	PROPN
ejge-9940	300	16	,	,	PUNCT
ejge-9940	300	17	s.	s.	PROPN
ejge-9940	300	18	(	(	PUNCT
ejge-9940	300	19	2020	2020	NUM
ejge-9940	300	20	)	)	PUNCT
ejge-9940	300	21	.	.	PUNCT
ejge-9940	301	1	the	the	DET
ejge-9940	301	2	impact	impact	NOUN
ejge-9940	301	3	of	of	ADP
ejge-9940	301	4	domestic	domestic	ADJ
ejge-9940	301	5	factors	factor	NOUN
ejge-9940	301	6	and	and	CCONJ
ejge-9940	301	7	spillover	spillover	VERB
ejge-9940	301	8	effects	effect	NOUN
ejge-9940	301	9	on	on	ADP
ejge-9940	301	10	eu	eu	PROPN
ejge-9940	301	11	countries	country	NOUN
ejge-9940	301	12	vat	vat	NOUN
ejge-9940	301	13	gap	gap	NOUN
ejge-9940	301	14	.	.	PUNCT
ejge-9940	302	1	argomenti	argomenti	PROPN
ejge-9940	302	2	di	di	X
ejge-9940	302	3	discussione	discussione	PROPN
ejge-9940	302	4	,	,	PUNCT
ejge-9940	302	5	1	1	NUM
ejge-9940	302	6	,	,	PUNCT
ejge-9940	302	7	1	1	NUM
ejge-9940	302	8	-	-	SYM
ejge-9940	302	9	35	35	NUM
ejge-9940	302	10	.	.	PUNCT
ejge-9940	303	1	cnossen	cnossen	PROPN
ejge-9940	303	2	,	,	PUNCT
ejge-9940	303	3	s.	s.	PROPN
ejge-9940	303	4	(	(	PUNCT
ejge-9940	303	5	2022	2022	NUM
ejge-9940	303	6	)	)	PUNCT
ejge-9940	303	7	.	.	PUNCT
ejge-9940	304	1	the	the	DET
ejge-9940	304	2	c	c	NOUN
ejge-9940	304	3	-	-	PUNCT
ejge-9940	304	4	inefficiency	inefficiency	NOUN
ejge-9940	304	5	of	of	ADP
ejge-9940	304	6	the	the	DET
ejge-9940	304	7	eu	eu	NOUN
ejge-9940	304	8	-	-	NOUN
ejge-9940	304	9	vat	vat	NOUN
ejge-9940	304	10	and	and	CCONJ
ejge-9940	304	11	what	what	PRON
ejge-9940	304	12	can	can	AUX
ejge-9940	304	13	be	be	AUX
ejge-9940	304	14	done	do	VERB
ejge-9940	304	15	about	about	ADP
ejge-9940	304	16	it	it	PRON
ejge-9940	304	17	.	.	PUNCT
ejge-9940	305	1	international	international	ADJ
ejge-9940	305	2	tax	tax	NOUN
ejge-9940	305	3	and	and	CCONJ
ejge-9940	305	4	public	public	ADJ
ejge-9940	305	5	finance	finance	NOUN
ejge-9940	305	6	,	,	PUNCT
ejge-9940	305	7	29(1	29(1	NUM
ejge-9940	305	8	)	)	PUNCT
ejge-9940	305	9	,	,	PUNCT
ejge-9940	305	10	215	215	NUM
ejge-9940	305	11	-	-	SYM
ejge-9940	305	12	236	236	NUM
ejge-9940	305	13	.	.	PUNCT
ejge-9940	306	1	https://doi.org/10.1007/s10797-021-09683-0	https://doi.org/10.1007/s10797-021-09683-0	NUM
ejge-9940	306	2	eurostat	eurostat	PROPN
ejge-9940	306	3	.	.	PUNCT
ejge-9940	307	1	(	(	PUNCT
ejge-9940	307	2	2016	2016	NUM
ejge-9940	307	3	)	)	PUNCT
ejge-9940	307	4	.	.	PUNCT
ejge-9940	308	1	glossary	glossary	NOUN
ejge-9940	308	2	:	:	PUNCT
ejge-9940	308	3	final	final	ADJ
ejge-9940	308	4	consumption	consumption	NOUN
ejge-9940	308	5	expenditure	expenditure	NOUN
ejge-9940	308	6	.	.	PUNCT
ejge-9940	309	1	retrieved	retrieve	VERB
ejge-9940	309	2	from	from	ADP
ejge-9940	309	3	https://ec.europa.eu/eurostat/statisticsexplained/index.php?title=glossary:final_consumption_expenditure	https://ec.europa.eu/eurostat/statisticsexplained/index.php?title=glossary:final_consumption_expenditure	NOUN
ejge-9940	309	4	eurostat	eurostat	PROPN
ejge-9940	309	5	.	.	PUNCT
ejge-9940	310	1	(	(	PUNCT
ejge-9940	310	2	2024	2024	NUM
ejge-9940	310	3	)	)	PUNCT
ejge-9940	310	4	.	.	PUNCT
ejge-9940	311	1	main	main	ADJ
ejge-9940	311	2	national	national	ADJ
ejge-9940	311	3	tax	tax	NOUN
ejge-9940	311	4	aggregates	aggregate	NOUN
ejge-9940	311	5	.	.	PUNCT
ejge-9940	312	1	retrieved	retrieve	VERB
ejge-9940	312	2	from	from	ADP
ejge-9940	312	3	https://ec.europa.eu/eurostat/web/products-datasets/-/gov_10a_taxag	https://ec.europa.eu/eurostat/web/products-datasets/-/gov_10a_taxag	PROPN
ejge-9940	312	4	frey	frey	PROPN
ejge-9940	312	5	,	,	PUNCT
ejge-9940	312	6	b.	b.	PROPN
ejge-9940	312	7	s.	s.	PROPN
ejge-9940	312	8	,	,	PUNCT
ejge-9940	312	9	&	&	CCONJ
ejge-9940	312	10	weck	weck	PROPN
ejge-9940	312	11	-	-	PUNCT
ejge-9940	312	12	hannemann	hannemann	PROPN
ejge-9940	312	13	,	,	PUNCT
ejge-9940	312	14	h.	h.	PROPN
ejge-9940	312	15	(	(	PUNCT
ejge-9940	312	16	1984	1984	NUM
ejge-9940	312	17	)	)	PUNCT
ejge-9940	312	18	.	.	PUNCT
ejge-9940	313	1	the	the	DET
ejge-9940	313	2	hidden	hide	VERB
ejge-9940	313	3	economy	economy	NOUN
ejge-9940	313	4	as	as	ADP
ejge-9940	313	5	an	an	DET
ejge-9940	313	6	'	'	PUNCT
ejge-9940	313	7	unobserved	unobserved	ADJ
ejge-9940	313	8	'	'	PUNCT
ejge-9940	313	9	variable	variable	NOUN
ejge-9940	313	10	.	.	PUNCT
ejge-9940	314	1	european	european	ADJ
ejge-9940	314	2	economic	economic	PROPN
ejge-9940	314	3	review	review	PROPN
ejge-9940	314	4	,	,	PUNCT
ejge-9940	314	5	26(1	26(1	NUM
ejge-9940	314	6	)	)	PUNCT
ejge-9940	314	7	,	,	PUNCT
ejge-9940	314	8	33	33	NUM
ejge-9940	314	9	-	-	SYM
ejge-9940	314	10	53	53	NUM
ejge-9940	314	11	.	.	PUNCT
ejge-9940	315	1	https://doi.org/10.1016/0014-2921(84)90020-5	https://doi.org/10.1016/0014-2921(84)90020-5	NUM
ejge-9940	315	2	frunza	frunza	ADJ
ejge-9940	315	3	,	,	PUNCT
ejge-9940	315	4	m.	m.	NOUN
ejge-9940	315	5	c.	c.	PROPN
ejge-9940	315	6	(	(	PUNCT
ejge-9940	315	7	2019	2019	NUM
ejge-9940	315	8	)	)	PUNCT
ejge-9940	315	9	.	.	PUNCT
ejge-9940	316	1	value	value	NOUN
ejge-9940	316	2	added	add	VERB
ejge-9940	316	3	tax	tax	NOUN
ejge-9940	316	4	fraud	fraud	NOUN
ejge-9940	316	5	.	.	PUNCT
ejge-9940	317	1	routledge	routledge	PROPN
ejge-9940	317	2	.	.	PUNCT
ejge-9940	318	1	https://doi.org/10.4324/9781315098722	https://doi.org/10.4324/9781315098722	PROPN
ejge-9940	318	2	gajewski	gajewski	PROPN
ejge-9940	318	3	,	,	PUNCT
ejge-9940	318	4	d.	d.	PROPN
ejge-9940	318	5	j.	j.	PROPN
ejge-9940	318	6	,	,	PUNCT
ejge-9940	318	7	&	&	CCONJ
ejge-9940	318	8	jonski	jonski	PROPN
ejge-9940	318	9	,	,	PUNCT
ejge-9940	318	10	k.	k.	PROPN
ejge-9940	318	11	(	(	PUNCT
ejge-9940	318	12	2022	2022	NUM
ejge-9940	318	13	)	)	PUNCT
ejge-9940	318	14	.	.	PUNCT
ejge-9940	319	1	'	'	PUNCT
ejge-9940	319	2	vat	vat	NOUN
ejge-9940	319	3	gap	gap	NOUN
ejge-9940	319	4	'	'	PUNCT
ejge-9940	319	5	estimation	estimation	NOUN
ejge-9940	319	6	:	:	PUNCT
ejge-9940	319	7	distinguishing	distinguish	VERB
ejge-9940	319	8	between	between	ADP
ejge-9940	319	9	informality	informality	NOUN
ejge-9940	319	10	and	and	CCONJ
ejge-9940	319	11	fraud	fraud	NOUN
ejge-9940	319	12	.	.	PUNCT
ejge-9940	320	1	ec	ec	PROPN
ejge-9940	320	2	tax	tax	PROPN
ejge-9940	320	3	review	review	PROPN
ejge-9940	320	4	,	,	PUNCT
ejge-9940	320	5	31(3	31(3	NUM
ejge-9940	320	6	)	)	PUNCT
ejge-9940	320	7	,	,	PUNCT
ejge-9940	320	8	124	124	NUM
ejge-9940	320	9	-	-	SYM
ejge-9940	320	10	130	130	NUM
ejge-9940	320	11	.	.	PUNCT
ejge-9940	321	1	https://doi.org/10.54648/ecta2022012	https://doi.org/10.54648/ecta2022012	PROPN
ejge-9940	321	2	godin	godin	PROPN
ejge-9940	321	3	,	,	PUNCT
ejge-9940	321	4	m.	m.	NOUN
ejge-9940	321	5	,	,	PUNCT
ejge-9940	321	6	&	&	CCONJ
ejge-9940	321	7	hindriks	hindriks	PROPN
ejge-9940	321	8	,	,	PUNCT
ejge-9940	321	9	j.	j.	PROPN
ejge-9940	321	10	(	(	PUNCT
ejge-9940	321	11	2015	2015	NUM
ejge-9940	321	12	)	)	PUNCT
ejge-9940	321	13	.	.	PUNCT
ejge-9940	322	1	a	a	DET
ejge-9940	322	2	review	review	NOUN
ejge-9940	322	3	of	of	ADP
ejge-9940	322	4	critical	critical	ADJ
ejge-9940	322	5	issues	issue	NOUN
ejge-9940	322	6	on	on	ADP
ejge-9940	322	7	tax	tax	NOUN
ejge-9940	322	8	design	design	NOUN
ejge-9940	322	9	and	and	CCONJ
ejge-9940	322	10	tax	tax	NOUN
ejge-9940	322	11	administration	administration	NOUN
ejge-9940	322	12	in	in	ADP
ejge-9940	322	13	a	a	DET
ejge-9940	322	14	global	global	ADJ
ejge-9940	322	15	economy	economy	NOUN
ejge-9940	322	16	and	and	CCONJ
ejge-9940	322	17	developing	develop	VERB
ejge-9940	322	18	countries	country	NOUN
ejge-9940	322	19	.	.	PUNCT
ejge-9940	323	1	core	core	NOUN
ejge-9940	323	2	discussion	discussion	NOUN
ejge-9940	323	3	paper	paper	NOUN
ejge-9940	323	4	,	,	PUNCT
ejge-9940	323	5	2015(28	2015(28	NUM
ejge-9940	323	6	)	)	PUNCT
ejge-9940	323	7	,	,	PUNCT
ejge-9940	323	8	2	2	NUM
ejge-9940	323	9	-	-	SYM
ejge-9940	323	10	76	76	NUM
ejge-9940	323	11	.	.	PUNCT
ejge-9940	324	1	hanousek	hanousek	PROPN
ejge-9940	324	2	,	,	PUNCT
ejge-9940	324	3	j.	j.	PROPN
ejge-9940	324	4	,	,	PUNCT
ejge-9940	324	5	&	&	CCONJ
ejge-9940	324	6	palda	palda	PROPN
ejge-9940	324	7	,	,	PUNCT
ejge-9940	324	8	f.	f.	PROPN
ejge-9940	324	9	(	(	PUNCT
ejge-9940	324	10	2004	2004	NUM
ejge-9940	324	11	)	)	PUNCT
ejge-9940	324	12	.	.	PUNCT
ejge-9940	325	1	quality	quality	NOUN
ejge-9940	325	2	of	of	ADP
ejge-9940	325	3	government	government	NOUN
ejge-9940	325	4	services	service	NOUN
ejge-9940	325	5	and	and	CCONJ
ejge-9940	325	6	the	the	DET
ejge-9940	325	7	civic	civic	ADJ
ejge-9940	325	8	duty	duty	NOUN
ejge-9940	325	9	to	to	PART
ejge-9940	325	10	pay	pay	VERB
ejge-9940	325	11	taxes	taxis	NOUN
ejge-9940	325	12	in	in	ADP
ejge-9940	325	13	the	the	DET
ejge-9940	325	14	czech	czech	ADJ
ejge-9940	325	15	and	and	CCONJ
ejge-9940	325	16	slovak	slovak	ADJ
ejge-9940	325	17	republics	republic	NOUN
ejge-9940	325	18	,	,	PUNCT
ejge-9940	325	19	and	and	CCONJ
ejge-9940	325	20	other	other	ADJ
ejge-9940	325	21	transition	transition	NOUN
ejge-9940	325	22	countries	country	NOUN
ejge-9940	325	23	.	.	PUNCT
ejge-9940	326	1	kyklos	kyklo	NOUN
ejge-9940	326	2	,	,	PUNCT
ejge-9940	326	3	57(2	57(2	NUM
ejge-9940	326	4	)	)	PUNCT
ejge-9940	326	5	,	,	PUNCT
ejge-9940	326	6	237	237	NUM
ejge-9940	326	7	-	-	SYM
ejge-9940	326	8	252	252	NUM
ejge-9940	326	9	.	.	PUNCT
ejge-9940	327	1	https://doi.org/10.1111/j.0023-5962.2004.00252.x	https://doi.org/10.1111/j.0023-5962.2004.00252.x	PROPN
ejge-9940	327	2	chan	chan	PROPN
ejge-9940	327	3	,	,	PUNCT
ejge-9940	327	4	s.	s.	PROPN
ejge-9940	327	5	g.	g.	PROPN
ejge-9940	327	6	,	,	PUNCT
ejge-9940	327	7	&	&	CCONJ
ejge-9940	327	8	ramly	ramly	PROPN
ejge-9940	327	9	,	,	PUNCT
ejge-9940	327	10	z.	z.	PROPN
ejge-9940	327	11	(	(	PUNCT
ejge-9940	327	12	2018	2018	NUM
ejge-9940	327	13	)	)	PUNCT
ejge-9940	327	14	.	.	PUNCT
ejge-9940	328	1	the	the	DET
ejge-9940	328	2	role	role	NOUN
ejge-9940	328	3	of	of	ADP
ejge-9940	328	4	country	country	NOUN
ejge-9940	328	5	governance	governance	NOUN
ejge-9940	328	6	on	on	ADP
ejge-9940	328	7	value	value	NOUN
ejge-9940	328	8	-	-	PUNCT
ejge-9940	328	9	added	add	VERB
ejge-9940	328	10	tax	tax	NOUN
ejge-9940	328	11	and	and	CCONJ
ejge-9940	328	12	inequality	inequality	NOUN
ejge-9940	328	13	.	.	PUNCT
ejge-9940	329	1	e	e	PROPN
ejge-9940	329	2	&	&	CCONJ
ejge-9940	329	3	m	m	PROPN
ejge-9940	329	4	ekonomie	ekonomie	VERB
ejge-9940	329	5	a	a	DET
ejge-9940	329	6	management	management	NOUN
ejge-9940	329	7	,	,	PUNCT
ejge-9940	329	8	21(4	21(4	NUM
ejge-9940	329	9	)	)	PUNCT
ejge-9940	329	10	,	,	PUNCT
ejge-9940	329	11	79	79	NUM
ejge-9940	329	12	-	-	SYM
ejge-9940	329	13	93	93	NUM
ejge-9940	329	14	.	.	PUNCT
ejge-9940	330	1	https://doi.org/10.15240/tul/001/2018-4-006	https://doi.org/10.15240/tul/001/2018-4-006	ADJ
ejge-9940	330	2	immordino	immordino	NOUN
ejge-9940	330	3	,	,	PUNCT
ejge-9940	330	4	g.	g.	PROPN
ejge-9940	330	5	,	,	PUNCT
ejge-9940	330	6	&	&	CCONJ
ejge-9940	330	7	russo	russo	PROPN
ejge-9940	330	8	,	,	PUNCT
ejge-9940	330	9	f.	f.	PROPN
ejge-9940	330	10	f.	f.	PROPN
ejge-9940	330	11	(	(	PUNCT
ejge-9940	330	12	2018	2018	NUM
ejge-9940	330	13	)	)	PUNCT
ejge-9940	330	14	.	.	PUNCT
ejge-9940	331	1	cashless	cashless	NOUN
ejge-9940	331	2	payments	payment	NOUN
ejge-9940	331	3	and	and	CCONJ
ejge-9940	331	4	tax	tax	NOUN
ejge-9940	331	5	evasion	evasion	NOUN
ejge-9940	331	6	.	.	PUNCT
ejge-9940	332	1	european	european	ADJ
ejge-9940	332	2	journal	journal	PROPN
ejge-9940	332	3	of	of	ADP
ejge-9940	332	4	political	political	ADJ
ejge-9940	332	5	economy	economy	NOUN
ejge-9940	332	6	,	,	PUNCT
ejge-9940	332	7	55	55	NUM
ejge-9940	332	8	,	,	PUNCT
ejge-9940	332	9	36	36	NUM
ejge-9940	332	10	-	-	SYM
ejge-9940	332	11	43	43	NUM
ejge-9940	332	12	.	.	PUNCT
ejge-9940	333	1	https://doi.org/10.1016/j.ejpoleco.2017.11.001	https://doi.org/10.1016/j.ejpoleco.2017.11.001	PRON
ejge-9940	333	2	kasnauskienė	kasnauskienė	PROPN
ejge-9940	333	3	,	,	PUNCT
ejge-9940	333	4	g.	g.	PROPN
ejge-9940	333	5	,	,	PUNCT
ejge-9940	333	6	&	&	CCONJ
ejge-9940	333	7	krimisieraitė	krimisieraitė	PROPN
ejge-9940	333	8	,	,	PUNCT
ejge-9940	333	9	j.	j.	PROPN
ejge-9940	333	10	(	(	PUNCT
ejge-9940	333	11	2015	2015	NUM
ejge-9940	333	12	)	)	PUNCT
ejge-9940	333	13	.	.	PUNCT
ejge-9940	334	1	using	use	VERB
ejge-9940	334	2	mimic	mimic	ADJ
ejge-9940	334	3	models	model	NOUN
ejge-9940	334	4	to	to	PART
ejge-9940	334	5	examine	examine	VERB
ejge-9940	334	6	determinants	determinant	NOUN
ejge-9940	334	7	of	of	ADP
ejge-9940	334	8	vat	vat	NOUN
ejge-9940	334	9	gap	gap	NOUN
ejge-9940	334	10	in	in	ADP
ejge-9940	334	11	lithuania	lithuania	PROPN
ejge-9940	334	12	.	.	PUNCT
ejge-9940	335	1	organisations	organisation	NOUN
ejge-9940	335	2	and	and	CCONJ
ejge-9940	335	3	markets	market	NOUN
ejge-9940	335	4	in	in	ADP
ejge-9940	335	5	emerging	emerge	VERB
ejge-9940	335	6	economies	economy	NOUN
ejge-9940	335	7	,	,	PUNCT
ejge-9940	335	8	6(1	6(1	NUM
ejge-9940	335	9	)	)	PUNCT
ejge-9940	335	10	,	,	PUNCT
ejge-9940	335	11	107	107	NUM
ejge-9940	335	12	-	-	SYM
ejge-9940	335	13	126	126	NUM
ejge-9940	335	14	.	.	PUNCT
ejge-9940	336	1	https://doi.org/10.15388/omee.2015.6.1.14230	https://doi.org/10.15388/omee.2015.6.1.14230	VERB
ejge-9940	336	2	levin	levin	PROPN
ejge-9940	336	3	,	,	PUNCT
ejge-9940	336	4	a.	a.	PROPN
ejge-9940	336	5	,	,	PUNCT
ejge-9940	336	6	lin	lin	PROPN
ejge-9940	336	7	,	,	PUNCT
ejge-9940	336	8	c.	c.	PROPN
ejge-9940	336	9	f.	f.	PROPN
ejge-9940	336	10	,	,	PUNCT
ejge-9940	336	11	&	&	CCONJ
ejge-9940	336	12	chu	chu	PROPN
ejge-9940	336	13	,	,	PUNCT
ejge-9940	336	14	c.	c.	PROPN
ejge-9940	336	15	s.	s.	PROPN
ejge-9940	336	16	j.	j.	PROPN
ejge-9940	336	17	(	(	PUNCT
ejge-9940	336	18	2002	2002	NUM
ejge-9940	336	19	)	)	PUNCT
ejge-9940	336	20	.	.	PUNCT
ejge-9940	337	1	unit	unit	NOUN
ejge-9940	337	2	root	root	NOUN
ejge-9940	337	3	tests	test	NOUN
ejge-9940	337	4	in	in	ADP
ejge-9940	337	5	panel	panel	NOUN
ejge-9940	337	6	data	datum	NOUN
ejge-9940	337	7	:	:	PUNCT
ejge-9940	337	8	asymptotic	asymptotic	ADJ
ejge-9940	337	9	and	and	CCONJ
ejge-9940	337	10	finite	finite	ADJ
ejge-9940	337	11	-	-	PUNCT
ejge-9940	337	12	sample	sample	NOUN
ejge-9940	337	13	properties	property	NOUN
ejge-9940	337	14	.	.	PUNCT
ejge-9940	338	1	journal	journal	PROPN
ejge-9940	338	2	of	of	ADP
ejge-9940	338	3	econometrics	econometric	NOUN
ejge-9940	338	4	,	,	PUNCT
ejge-9940	338	5	108(1	108(1	NUM
ejge-9940	338	6	)	)	PUNCT
ejge-9940	338	7	,	,	PUNCT
ejge-9940	338	8	1	1	NUM
ejge-9940	338	9	-	-	SYM
ejge-9940	338	10	24	24	NUM
ejge-9940	338	11	.	.	PUNCT
ejge-9940	339	1	https://doi.org/10.1016/s03044076(01)00098-7	https://doi.org/10.1016/s03044076(01)00098-7	NOUN
ejge-9940	339	2	moravec	moravec	PROPN
ejge-9940	339	3	,	,	PUNCT
ejge-9940	339	4	l.	l.	PROPN
ejge-9940	339	5	,	,	PUNCT
ejge-9940	339	6	hinke	hinke	PROPN
ejge-9940	339	7	,	,	PUNCT
ejge-9940	339	8	j.	j.	PROPN
ejge-9940	339	9	,	,	PUNCT
ejge-9940	339	10	&	&	CCONJ
ejge-9940	339	11	borsiczká	borsiczká	PROPN
ejge-9940	339	12	,	,	PUNCT
ejge-9940	339	13	m.	m.	NOUN
ejge-9940	339	14	(	(	PUNCT
ejge-9940	339	15	2021	2021	NUM
ejge-9940	339	16	)	)	PUNCT
ejge-9940	339	17	.	.	PUNCT
ejge-9940	340	1	vat	vat	NOUN
ejge-9940	340	2	gap	gap	NOUN
ejge-9940	340	3	estimation	estimation	NOUN
ejge-9940	340	4	and	and	CCONJ
ejge-9940	340	5	influence	influence	NOUN
ejge-9940	340	6	of	of	ADP
ejge-9940	340	7	selected	select	VERB
ejge-9940	340	8	methods	method	NOUN
ejge-9940	340	9	of	of	ADP
ejge-9940	340	10	financial	financial	ADJ
ejge-9940	340	11	administration	administration	NOUN
ejge-9940	340	12	on	on	ADP
ejge-9940	340	13	its	its	PRON
ejge-9940	340	14	reduction	reduction	NOUN
ejge-9940	340	15	.	.	PUNCT
ejge-9940	341	1	danube	danube	PROPN
ejge-9940	341	2	,	,	PUNCT
ejge-9940	341	3	12(1	12(1	NUM
ejge-9940	341	4	)	)	PUNCT
ejge-9940	341	5	,	,	PUNCT
ejge-9940	341	6	45	45	NUM
ejge-9940	341	7	-	-	SYM
ejge-9940	341	8	60	60	NUM
ejge-9940	341	9	.	.	PUNCT
ejge-9940	341	10	https://doi.org/10.2478/danb2021-0004	https://doi.org/10.2478/danb2021-0004	X
ejge-9940	341	11	novysedlák	novysedlák	ADJ
ejge-9940	341	12	,	,	PUNCT
ejge-9940	341	13	v.	v.	ADV
ejge-9940	341	14	,	,	PUNCT
ejge-9940	341	15	&	&	CCONJ
ejge-9940	341	16	palkovičová	palkovičová	PROPN
ejge-9940	341	17	,	,	PUNCT
ejge-9940	341	18	j.	j.	PROPN
ejge-9940	341	19	(	(	PUNCT
ejge-9940	341	20	2012	2012	NUM
ejge-9940	341	21	)	)	PUNCT
ejge-9940	341	22	.	.	PUNCT
ejge-9940	342	1	the	the	DET
ejge-9940	342	2	estimate	estimate	NOUN
ejge-9940	342	3	of	of	ADP
ejge-9940	342	4	the	the	DET
ejge-9940	342	5	value	value	NOUN
ejge-9940	342	6	added	add	VERB
ejge-9940	342	7	tax	tax	NOUN
ejge-9940	342	8	revenue	revenue	NOUN
ejge-9940	342	9	loss	loss	NOUN
ejge-9940	342	10	.	.	PUNCT
ejge-9940	343	1	institute	institute	PROPN
ejge-9940	343	2	for	for	ADP
ejge-9940	343	3	financial	financial	ADJ
ejge-9940	343	4	policy	policy	NOUN
ejge-9940	343	5	,	,	PUNCT
ejge-9940	343	6	the	the	DET
ejge-9940	343	7	ministry	ministry	PROPN
ejge-9940	343	8	of	of	ADP
ejge-9940	343	9	finance	finance	NOUN
ejge-9940	343	10	of	of	ADP
ejge-9940	343	11	the	the	DET
ejge-9940	343	12	slovak	slovak	ADJ
ejge-9940	343	13	republic	republic	NOUN
ejge-9940	343	14	.	.	PUNCT
ejge-9940	344	1	retrieved	retrieve	VERB
ejge-9940	344	2	from	from	ADP
ejge-9940	344	3	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimatevalue-added-tax-revenue-loss/	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimatevalue-added-tax-revenue-loss/	ADJ
ejge-9940	344	4	pluskota	pluskota	PROPN
ejge-9940	344	5	,	,	PUNCT
ejge-9940	344	6	a.	a.	NOUN
ejge-9940	344	7	(	(	PUNCT
ejge-9940	344	8	2022	2022	NUM
ejge-9940	344	9	)	)	PUNCT
ejge-9940	344	10	.	.	PUNCT
ejge-9940	345	1	vat	vat	NOUN
ejge-9940	345	2	gap	gap	NOUN
ejge-9940	345	3	determinants	determinant	NOUN
ejge-9940	345	4	in	in	ADP
ejge-9940	345	5	the	the	DET
ejge-9940	345	6	european	european	PROPN
ejge-9940	345	7	union	union	PROPN
ejge-9940	345	8	and	and	CCONJ
ejge-9940	345	9	poland	poland	PROPN
ejge-9940	345	10	.	.	PUNCT
ejge-9940	346	1	ekonomia	ekonomia	PROPN
ejge-9940	346	2	i	i	PRON
ejge-9940	346	3	prawoeconomics	prawoeconomic	NOUN
ejge-9940	346	4	and	and	CCONJ
ejge-9940	346	5	law	law	NOUN
ejge-9940	346	6	,	,	PUNCT
ejge-9940	346	7	21(3	21(3	NUM
ejge-9940	346	8	)	)	PUNCT
ejge-9940	346	9	,	,	PUNCT
ejge-9940	346	10	623	623	NUM
ejge-9940	346	11	-	-	SYM
ejge-9940	346	12	633	633	NUM
ejge-9940	346	13	.	.	PUNCT
ejge-9940	347	1	https://doi.org/10.12775/eip.2022.033	https://doi.org/10.12775/eip.2022.033	NOUN
ejge-9940	347	2	poniatowski	poniatowski	NOUN
ejge-9940	347	3	,	,	PUNCT
ejge-9940	347	4	g.	g.	PROPN
ejge-9940	347	5	,	,	PUNCT
ejge-9940	347	6	bonch	bonch	NOUN
ejge-9940	347	7	-	-	PUNCT
ejge-9940	347	8	osmolovskiy	osmolovskiy	NOUN
ejge-9940	347	9	,	,	PUNCT
ejge-9940	347	10	m.	m.	NOUN
ejge-9940	347	11	,	,	PUNCT
ejge-9940	347	12	duran	duran	NOUN
ejge-9940	347	13	-	-	PUNCT
ejge-9940	347	14	cabré	cabré	PROPN
ejge-9940	347	15	,	,	PUNCT
ejge-9940	347	16	j.	j.	PROPN
ejge-9940	347	17	m.	m.	PROPN
ejge-9940	347	18	,	,	PUNCT
ejge-9940	347	19	esteller	esteller	NOUN
ejge-9940	347	20	-	-	PUNCT
ejge-9940	347	21	moré	moré	PROPN
ejge-9940	347	22	,	,	PUNCT
ejge-9940	347	23	a.	a.	NOUN
ejge-9940	347	24	,	,	PUNCT
ejge-9940	347	25	&	&	CCONJ
ejge-9940	347	26	śmietanka	śmietanka	NOUN
ejge-9940	347	27	,	,	PUNCT
ejge-9940	347	28	a.	a.	NOUN
ejge-9940	347	29	(	(	PUNCT
ejge-9940	347	30	2018	2018	NUM
ejge-9940	347	31	)	)	PUNCT
ejge-9940	347	32	.	.	PUNCT
ejge-9940	348	1	study	study	NOUN
ejge-9940	348	2	and	and	CCONJ
ejge-9940	348	3	reports	report	NOUN
ejge-9940	348	4	on	on	ADP
ejge-9940	348	5	the	the	DET
ejge-9940	348	6	vat	vat	NOUN
ejge-9940	348	7	gap	gap	NOUN
ejge-9940	348	8	in	in	ADP
ejge-9940	348	9	the	the	DET
ejge-9940	348	10	eu-28	eu-28	ADJ
ejge-9940	348	11	member	member	NOUN
ejge-9940	348	12	states	state	NOUN
ejge-9940	348	13	:	:	PUNCT
ejge-9940	348	14	2018	2018	NUM
ejge-9940	348	15	final	final	ADJ
ejge-9940	348	16	report	report	NOUN
ejge-9940	348	17	.	.	PUNCT
ejge-9940	349	1	case	case	NOUN
ejge-9940	349	2	reports	report	VERB
ejge-9940	349	3	,	,	PUNCT
ejge-9940	349	4	no	no	INTJ
ejge-9940	349	5	.	.	NOUN
ejge-9940	349	6	496	496	NUM
ejge-9940	349	7	,	,	PUNCT
ejge-9940	349	8	center	center	NOUN
ejge-9940	349	9	for	for	ADP
ejge-9940	349	10	social	social	ADJ
ejge-9940	349	11	and	and	CCONJ
ejge-9940	349	12	economic	economic	ADJ
ejge-9940	349	13	research	research	NOUN
ejge-9940	349	14	(	(	PUNCT
ejge-9940	349	15	case	case	NOUN
ejge-9940	349	16	)	)	PUNCT
ejge-9940	349	17	.	.	PUNCT
ejge-9940	350	1	https://doi.org/10.2139/ssrn.3272816	https://doi.org/10.2139/ssrn.3272816	PROPN
ejge-9940	350	2	https://doi.org/10.1080/09638190802137059	https://doi.org/10.1080/09638190802137059	PROPN
ejge-9940	350	3	https://doi.org/10.1007/s10797-011-9171-2	https://doi.org/10.1007/s10797-011-9171-2	PROPN
ejge-9940	351	1	https://doi.org/10.1007/s10101-021-00247-w	https://doi.org/10.1007/s10101-021-00247-w	ADP
ejge-9940	351	2	https://doi.org/10.1007/s10101-021-00261-y	https://doi.org/10.1007/s10101-021-00261-y	PROPN
ejge-9940	351	3	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)739371_en.pdf	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)739371_en.pdf	PROPN
ejge-9940	351	4	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)739371_en.pdf	https://www.europarl.europa.eu/regdata/etudes/brie/2023/739371/eprs_bri(2023)739371_en.pdf	PROPN
ejge-9940	351	5	https://doi.org/10.2139/ssrn.2365189	https://doi.org/10.2139/ssrn.2365189	ADV
ejge-9940	351	6	https://doi.org/10.1007/s10797-021-09683-0	https://doi.org/10.1007/s10797-021-09683-0	NUM
ejge-9940	351	7	https://ec.europa.eu/eurostat/statistics-explained/index.php?title=glossary:final_consumption_expenditure	https://ec.europa.eu/eurostat/statistics-explained/index.php?title=glossary:final_consumption_expenditure	NOUN
ejge-9940	351	8	https://ec.europa.eu/eurostat/statistics-explained/index.php?title=glossary:final_consumption_expenditure	https://ec.europa.eu/eurostat/statistics-explained/index.php?title=glossary:final_consumption_expenditure	NOUN
ejge-9940	351	9	https://ec.europa.eu/eurostat/web/products-datasets/-/gov_10a_taxag	https://ec.europa.eu/eurostat/web/products-datasets/-/gov_10a_taxag	PROPN
ejge-9940	351	10	https://doi.org/10.1016/0014-2921(84)90020-5	https://doi.org/10.1016/0014-2921(84)90020-5	PROPN
ejge-9940	351	11	https://doi.org/10.4324/9781315098722	https://doi.org/10.4324/9781315098722	NOUN
ejge-9940	351	12	https://doi.org/10.54648/ecta2022012	https://doi.org/10.54648/ecta2022012	PROPN
ejge-9940	351	13	https://doi.org/10.1111/j.0023-5962.2004.00252.x	https://doi.org/10.1111/j.0023-5962.2004.00252.x	PUNCT
ejge-9940	351	14	https://doi.org/10.15240/tul/001/2018-4-006	https://doi.org/10.15240/tul/001/2018-4-006	ADJ
ejge-9940	351	15	https://doi.org/10.1016/j.ejpoleco.2017.11.001	https://doi.org/10.1016/j.ejpoleco.2017.11.001	PRON
ejge-9940	351	16	https://doi.org/10.15388/omee.2015.6.1.14230	https://doi.org/10.15388/omee.2015.6.1.14230	NUM
ejge-9940	351	17	https://doi.org/10.1016/s0304-4076(01)00098-7	https://doi.org/10.1016/s0304-4076(01)00098-7	X
ejge-9940	351	18	https://doi.org/10.1016/s0304-4076(01)00098-7	https://doi.org/10.1016/s0304-4076(01)00098-7	X
ejge-9940	351	19	https://doi.org/10.2478/danb-2021-0004	https://doi.org/10.2478/danb-2021-0004	X
ejge-9940	351	20	https://doi.org/10.2478/danb-2021-0004	https://doi.org/10.2478/danb-2021-0004	VERB
ejge-9940	351	21	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimate-value-added-tax-revenue-loss/	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimate-value-added-tax-revenue-loss/	NUM
ejge-9940	351	22	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimate-value-added-tax-revenue-loss/	https://www.mfsr.sk/en/finance/institute-financial-policy/working-papers/the-estimate-value-added-tax-revenue-loss/	PROPN
ejge-9940	351	23	https://doi.org/10.12775/eip.2022.033	https://doi.org/10.12775/eip.2022.033	PROPN
ejge-9940	351	24	https://doi.org/10.2139/ssrn.3272816	https://doi.org/10.2139/ssrn.3272816	NOUN
ejge-9940	351	25	204	204	NUM
ejge-9940	351	26	iva	iva	PROPN
ejge-9940	351	27	hasíková	hasíková	PROPN
ejge-9940	351	28	poniatowski	poniatowski	PROPN
ejge-9940	351	29	,	,	PUNCT
ejge-9940	351	30	g.	g.	PROPN
ejge-9940	351	31	,	,	PUNCT
ejge-9940	351	32	śmietanka	śmietanka	NOUN
ejge-9940	351	33	,	,	PUNCT
ejge-9940	351	34	a.	a.	NOUN
ejge-9940	351	35	,	,	PUNCT
ejge-9940	351	36	&	&	CCONJ
ejge-9940	351	37	bonch	bonch	NOUN
ejge-9940	351	38	-	-	PUNCT
ejge-9940	351	39	osmolovskiy	osmolovskiy	NOUN
ejge-9940	351	40	,	,	PUNCT
ejge-9940	351	41	m.	m.	NOUN
ejge-9940	351	42	(	(	PUNCT
ejge-9940	351	43	2020	2020	NUM
ejge-9940	351	44	)	)	PUNCT
ejge-9940	351	45	.	.	PUNCT
ejge-9940	352	1	study	study	NOUN
ejge-9940	352	2	and	and	CCONJ
ejge-9940	352	3	reports	report	NOUN
ejge-9940	352	4	on	on	ADP
ejge-9940	352	5	the	the	DET
ejge-9940	352	6	vat	vat	NOUN
ejge-9940	352	7	gap	gap	NOUN
ejge-9940	352	8	in	in	ADP
ejge-9940	352	9	the	the	DET
ejge-9940	352	10	eu-28	eu-28	ADJ
ejge-9940	352	11	member	member	NOUN
ejge-9940	352	12	states	state	NOUN
ejge-9940	352	13	:	:	PUNCT
ejge-9940	352	14	2020	2020	NUM
ejge-9940	352	15	final	final	ADJ
ejge-9940	352	16	report	report	NOUN
ejge-9940	352	17	.	.	PUNCT
ejge-9940	353	1	case	case	NOUN
ejge-9940	353	2	reports	report	VERB
ejge-9940	353	3	,	,	PUNCT
ejge-9940	353	4	no	no	INTJ
ejge-9940	353	5	.	.	NOUN
ejge-9940	353	6	503	503	NUM
ejge-9940	353	7	,	,	PUNCT
ejge-9940	353	8	center	center	NOUN
ejge-9940	353	9	for	for	ADP
ejge-9940	353	10	social	social	ADJ
ejge-9940	353	11	and	and	CCONJ
ejge-9940	353	12	economic	economic	ADJ
ejge-9940	353	13	research	research	NOUN
ejge-9940	353	14	(	(	PUNCT
ejge-9940	353	15	case	case	NOUN
ejge-9940	353	16	)	)	PUNCT
ejge-9940	353	17	.	.	PUNCT
ejge-9940	354	1	https://doi.org/10.2139/ssrn.3744157	https://doi.org/10.2139/ssrn.3744157	PROPN
ejge-9940	354	2	reckon	reckon	PROPN
ejge-9940	354	3	.	.	PUNCT
ejge-9940	355	1	(	(	PUNCT
ejge-9940	355	2	2009	2009	NUM
ejge-9940	355	3	)	)	PUNCT
ejge-9940	355	4	.	.	PUNCT
ejge-9940	356	1	study	study	VERB
ejge-9940	356	2	to	to	PART
ejge-9940	356	3	quantify	quantify	VERB
ejge-9940	356	4	and	and	CCONJ
ejge-9940	356	5	analyse	analyse	VERB
ejge-9940	356	6	the	the	DET
ejge-9940	356	7	vat	vat	NOUN
ejge-9940	356	8	gap	gap	NOUN
ejge-9940	356	9	in	in	ADP
ejge-9940	356	10	the	the	DET
ejge-9940	356	11	eu-25	eu-25	NOUN
ejge-9940	356	12	member	member	NOUN
ejge-9940	356	13	states	state	NOUN
ejge-9940	356	14	.	.	PUNCT
ejge-9940	357	1	report	report	VERB
ejge-9940	357	2	for	for	ADP
ejge-9940	357	3	dg	dg	PROPN
ejge-9940	357	4	taxation	taxation	NOUN
ejge-9940	357	5	and	and	CCONJ
ejge-9940	357	6	customs	customs	PROPN
ejge-9940	357	7	union	union	PROPN
ejge-9940	357	8	.	.	PUNCT
ejge-9940	358	1	schneider	schneider	PROPN
ejge-9940	358	2	,	,	PUNCT
ejge-9940	358	3	f.	f.	PROPN
ejge-9940	358	4	(	(	PUNCT
ejge-9940	358	5	2005	2005	NUM
ejge-9940	358	6	)	)	PUNCT
ejge-9940	358	7	.	.	PUNCT
ejge-9940	359	1	shadow	shadow	NOUN
ejge-9940	359	2	economies	economy	NOUN
ejge-9940	359	3	around	around	ADP
ejge-9940	359	4	the	the	DET
ejge-9940	359	5	world	world	NOUN
ejge-9940	359	6	:	:	PUNCT
ejge-9940	359	7	what	what	PRON
ejge-9940	359	8	do	do	AUX
ejge-9940	359	9	we	we	PRON
ejge-9940	359	10	really	really	ADV
ejge-9940	359	11	know	know	VERB
ejge-9940	359	12	?	?	PUNCT
ejge-9940	360	1	european	european	ADJ
ejge-9940	360	2	journal	journal	PROPN
ejge-9940	360	3	of	of	ADP
ejge-9940	360	4	political	political	ADJ
ejge-9940	360	5	economy	economy	NOUN
ejge-9940	360	6	,	,	PUNCT
ejge-9940	360	7	21(3	21(3	NUM
ejge-9940	360	8	)	)	PUNCT
ejge-9940	360	9	,	,	PUNCT
ejge-9940	360	10	598	598	NUM
ejge-9940	360	11	-	-	SYM
ejge-9940	360	12	642	642	NUM
ejge-9940	360	13	.	.	PUNCT
ejge-9940	361	1	https://doi.org/10.1016/j.ejpoleco.2004.10.002	https://doi.org/10.1016/j.ejpoleco.2004.10.002	PROPN
ejge-9940	361	2	schneider	schneider	PROPN
ejge-9940	361	3	,	,	PUNCT
ejge-9940	361	4	f.	f.	PROPN
ejge-9940	361	5	,	,	PUNCT
ejge-9940	361	6	buehn	buehn	PROPN
ejge-9940	361	7	,	,	PUNCT
ejge-9940	361	8	a.	a.	NOUN
ejge-9940	361	9	,	,	PUNCT
ejge-9940	361	10	&	&	CCONJ
ejge-9940	361	11	montenegro	montenegro	PROPN
ejge-9940	361	12	,	,	PUNCT
ejge-9940	361	13	c.	c.	PROPN
ejge-9940	361	14	e.	e.	PROPN
ejge-9940	361	15	(	(	PUNCT
ejge-9940	361	16	2010	2010	NUM
ejge-9940	361	17	)	)	PUNCT
ejge-9940	361	18	.	.	PUNCT
ejge-9940	362	1	shadow	shadow	NOUN
ejge-9940	362	2	economies	economy	NOUN
ejge-9940	362	3	all	all	ADV
ejge-9940	362	4	over	over	ADP
ejge-9940	362	5	the	the	DET
ejge-9940	362	6	world	world	NOUN
ejge-9940	362	7	:	:	PUNCT
ejge-9940	362	8	new	new	ADJ
ejge-9940	362	9	estimates	estimate	NOUN
ejge-9940	362	10	for	for	ADP
ejge-9940	362	11	162	162	NUM
ejge-9940	362	12	countries	country	NOUN
ejge-9940	362	13	from	from	ADP
ejge-9940	362	14	1999	1999	NUM
ejge-9940	362	15	to	to	ADP
ejge-9940	362	16	2007	2007	NUM
ejge-9940	362	17	.	.	PUNCT
ejge-9940	363	1	world	world	PROPN
ejge-9940	363	2	bank	bank	PROPN
ejge-9940	363	3	policy	policy	NOUN
ejge-9940	363	4	research	research	NOUN
ejge-9940	363	5	working	working	NOUN
ejge-9940	363	6	paper	paper	NOUN
ejge-9940	363	7	(	(	PUNCT
ejge-9940	363	8	5356	5356	NUM
ejge-9940	363	9	)	)	PUNCT
ejge-9940	363	10	,	,	PUNCT
ejge-9940	363	11	3	3	NUM
ejge-9940	363	12	-	-	SYM
ejge-9940	363	13	52	52	NUM
ejge-9940	363	14	.	.	PUNCT
ejge-9940	364	1	https://doi.org/10.4337/9780857930880.00007	https://doi.org/10.4337/9780857930880.00007	ADJ
ejge-9940	364	2	stata	stata	PROPN
ejge-9940	364	3	.	.	PUNCT
ejge-9940	365	1	(	(	PUNCT
ejge-9940	365	2	2023	2023	NUM
ejge-9940	365	3	)	)	PUNCT
ejge-9940	365	4	.	.	PUNCT
ejge-9940	366	1	panel	panel	NOUN
ejge-9940	366	2	-	-	PUNCT
ejge-9940	366	3	data	datum	NOUN
ejge-9940	366	4	unit	unit	NOUN
ejge-9940	366	5	-	-	PUNCT
ejge-9940	366	6	root	root	NOUN
ejge-9940	366	7	tests	test	NOUN
ejge-9940	366	8	.	.	PUNCT
ejge-9940	367	1	retrieved	retrieve	VERB
ejge-9940	367	2	from	from	ADP
ejge-9940	367	3	https://www.stata.com/features/overview/panel-data-unit-root-tests/	https://www.stata.com/features/overview/panel-data-unit-root-tests/	NOUN
ejge-9940	367	4	tedds	tedds	PROPN
ejge-9940	367	5	,	,	PUNCT
ejge-9940	367	6	l.	l.	PROPN
ejge-9940	367	7	m.	m.	PROPN
ejge-9940	367	8	(	(	PUNCT
ejge-9940	367	9	2005	2005	NUM
ejge-9940	367	10	)	)	PUNCT
ejge-9940	367	11	.	.	PUNCT
ejge-9940	368	1	revisiting	revisit	VERB
ejge-9940	368	2	the	the	DET
ejge-9940	368	3	latent	latent	NOUN
ejge-9940	368	4	variable	variable	ADJ
ejge-9940	368	5	/	/	SYM
ejge-9940	368	6	mimic	mimic	ADJ
ejge-9940	368	7	model	model	NOUN
ejge-9940	368	8	approach	approach	NOUN
ejge-9940	368	9	to	to	ADP
ejge-9940	368	10	measuring	measure	VERB
ejge-9940	368	11	the	the	DET
ejge-9940	368	12	size	size	NOUN
ejge-9940	368	13	of	of	ADP
ejge-9940	368	14	the	the	DET
ejge-9940	368	15	canadian	canadian	ADJ
ejge-9940	368	16	underground	underground	ADJ
ejge-9940	368	17	economy	economy	NOUN
ejge-9940	368	18	.	.	PUNCT
ejge-9940	369	1	in	in	ADP
ejge-9940	369	2	schneider	schneider	PROPN
ejge-9940	369	3	,	,	PUNCT
ejge-9940	369	4	f.	f.	PROPN
ejge-9940	369	5	,	,	PUNCT
ejge-9940	369	6	&	&	CCONJ
ejge-9940	369	7	bajada	bajada	PROPN
ejge-9940	369	8	,	,	PUNCT
ejge-9940	369	9	c.	c.	PROPN
ejge-9940	369	10	(	(	PUNCT
ejge-9940	369	11	eds	eds	PROPN
ejge-9940	369	12	.	.	PUNCT
ejge-9940	369	13	)	)	PUNCT
ejge-9940	369	14	,	,	PUNCT
ejge-9940	369	15	size	size	NOUN
ejge-9940	369	16	,	,	PUNCT
ejge-9940	369	17	causes	cause	NOUN
ejge-9940	369	18	and	and	CCONJ
ejge-9940	369	19	consequences	consequence	NOUN
ejge-9940	369	20	of	of	ADP
ejge-9940	369	21	the	the	DET
ejge-9940	369	22	underground	underground	ADJ
ejge-9940	369	23	economy	economy	NOUN
ejge-9940	369	24	(	(	PUNCT
ejge-9940	369	25	pp	pp	ADJ
ejge-9940	369	26	.	.	PUNCT
ejge-9940	369	27	159	159	NUM
ejge-9940	369	28	-	-	SYM
ejge-9940	369	29	176	176	NUM
ejge-9940	369	30	)	)	PUNCT
ejge-9940	369	31	.	.	PUNCT
ejge-9940	370	1	ashgate	ashgate	ADJ
ejge-9940	370	2	publishing	publishing	PROPN
ejge-9940	370	3	.	.	PUNCT
ejge-9940	371	1	the	the	DET
ejge-9940	371	2	czech	czech	ADJ
ejge-9940	371	3	fiscal	fiscal	ADJ
ejge-9940	371	4	council	council	NOUN
ejge-9940	371	5	.	.	PUNCT
ejge-9940	372	1	(	(	PUNCT
ejge-9940	372	2	2022	2022	NUM
ejge-9940	372	3	)	)	PUNCT
ejge-9940	372	4	.	.	PUNCT
ejge-9940	373	1	development	development	NOUN
ejge-9940	373	2	of	of	ADP
ejge-9940	373	3	the	the	DET
ejge-9940	373	4	national	national	ADJ
ejge-9940	373	5	debt	debt	NOUN
ejge-9940	373	6	of	of	ADP
ejge-9940	373	7	the	the	DET
ejge-9940	373	8	czech	czech	PROPN
ejge-9940	373	9	republic	republic	NOUN
ejge-9940	373	10	.	.	PUNCT
ejge-9940	374	1	retrieved	retrieve	VERB
ejge-9940	374	2	from	from	ADP
ejge-9940	374	3	https://www.rozpoctovarada.cz/publikace/informacni-studie-vyvoj-statniho-dluhu-ceskerepubliky/	https://www.rozpoctovarada.cz/publikace/informacni-studie-vyvoj-statniho-dluhu-ceskerepubliky/	PROPN
ejge-9940	374	4	the	the	DET
ejge-9940	374	5	heritage	heritage	NOUN
ejge-9940	374	6	foundation	foundation	NOUN
ejge-9940	374	7	.	.	PUNCT
ejge-9940	375	1	(	(	PUNCT
ejge-9940	375	2	2023	2023	NUM
ejge-9940	375	3	)	)	PUNCT
ejge-9940	375	4	.	.	PUNCT
ejge-9940	376	1	2023	2023	NUM
ejge-9940	376	2	index	index	NOUN
ejge-9940	376	3	of	of	ADP
ejge-9940	376	4	economic	economic	ADJ
ejge-9940	376	5	freedom	freedom	NOUN
ejge-9940	376	6	:	:	PUNCT
ejge-9940	376	7	about	about	ADP
ejge-9940	376	8	the	the	DET
ejge-9940	376	9	index	index	NOUN
ejge-9940	376	10	.	.	PUNCT
ejge-9940	377	1	retrieved	retrieve	VERB
ejge-9940	377	2	from	from	ADP
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ejge-9940	379	6	(	(	PUNCT
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ejge-9940	380	2	from	from	ADP
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ejge-9940	380	7	,	,	PUNCT
ejge-9940	380	8	j.	j.	PROPN
ejge-9940	380	9	m.	m.	PROPN
ejge-9940	380	10	,	,	PUNCT
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ejge-9940	380	12	-	-	NOUN
ejge-9940	380	13	cantuche	cantuche	NOUN
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ejge-9940	380	24	,	,	PUNCT
ejge-9940	380	25	j.	j.	PROPN
ejge-9940	380	26	(	(	PUNCT
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ejge-9940	380	28	)	)	PUNCT
ejge-9940	380	29	.	.	PUNCT
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ejge-9940	381	4	use	use	NOUN
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ejge-9940	381	8	variants	variant	NOUN
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ejge-9940	381	10	fair	fair	ADJ
ejge-9940	381	11	comparisons	comparison	NOUN
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ejge-9940	383	4	h.	h.	PROPN
ejge-9940	383	5	,	,	PUNCT
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ejge-9940	383	9	j.	j.	PROPN
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ejge-9940	383	13	.	.	PUNCT
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ejge-9940	384	3	the	the	DET
ejge-9940	384	4	vat	vat	NOUN
ejge-9940	384	5	gap	gap	NOUN
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ejge-9940	385	1	ekonomicky	ekonomicky	PROPN
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ejge-9940	385	3	,	,	PUNCT
ejge-9940	385	4	64(9	64(9	NUM
ejge-9940	385	5	)	)	PUNCT
ejge-9940	385	6	,	,	PUNCT
ejge-9940	385	7	811	811	NUM
ejge-9940	385	8	-	-	SYM
ejge-9940	385	9	826	826	NUM
ejge-9940	385	10	.	.	PUNCT
ejge-9940	386	1	https://doi.org/10.2139/ssrn.3744157	https://doi.org/10.2139/ssrn.3744157	PROPN
ejge-9940	386	2	https://doi.org/10.1016/j.ejpoleco.2004.10.002	https://doi.org/10.1016/j.ejpoleco.2004.10.002	PROPN
ejge-9940	386	3	https://doi.org/10.4337/9780857930880.00007	https://doi.org/10.4337/9780857930880.00007	PROPN
ejge-9940	387	1	https://www.stata.com/features/overview/panel-data-unit-root-tests/	https://www.stata.com/features/overview/panel-data-unit-root-tests/	NOUN
ejge-9940	387	2	https://www.rozpoctovarada.cz/publikace/informacni-studie-vyvoj-statniho-dluhu-ceske-republiky/	https://www.rozpoctovarada.cz/publikace/informacni-studie-vyvoj-statniho-dluhu-ceske-republiky/	NOUN
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ejge-9940	387	6	https://publicadministration.un.org/egovkb/en-us/about/overview/-e-government-development-index	https://publicadministration.un.org/egovkb/en-us/about/overview/-e-government-development-index	NOUN
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ejge-9940	387	9	determinants	determinant	NOUN
ejge-9940	387	10	of	of	ADP
ejge-9940	387	11	vat	vat	NOUN
ejge-9940	387	12	gaps	gap	NOUN
ejge-9940	387	13	using	use	VERB
ejge-9940	387	14	structural	structural	ADJ
ejge-9940	387	15	equation	equation	NOUN
ejge-9940	387	16	models	model	NOUN
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ejge-9940	387	18	1	1	NUM
ejge-9940	387	19	selected	select	VERB
ejge-9940	387	20	countries	country	NOUN
ejge-9940	387	21	:	:	PUNCT
ejge-9940	387	22	austria	austria	PROPN
ejge-9940	387	23	belgium	belgium	PROPN
ejge-9940	387	24	cyprus	cyprus	PROPN
ejge-9940	387	25	czech	czech	PROPN
ejge-9940	387	26	republic	republic	PROPN
ejge-9940	387	27	denmark	denmark	PROPN
ejge-9940	387	28	estonia	estonia	PROPN
ejge-9940	387	29	france	france	PROPN
ejge-9940	387	30	germany	germany	PROPN
ejge-9940	387	31	greece	greece	PROPN
ejge-9940	387	32	hungary	hungary	PROPN
ejge-9940	387	33	ireland	ireland	PROPN
ejge-9940	387	34	italy	italy	PROPN
ejge-9940	387	35	latvia	latvia	PROPN
ejge-9940	387	36	lithuania	lithuania	PROPN
ejge-9940	387	37	luxembourg	luxembourg	PROPN
ejge-9940	387	38	malta	malta	PROPN
ejge-9940	387	39	netherlands	netherlands	PROPN
ejge-9940	387	40	poland	poland	PROPN
ejge-9940	387	41	portugal	portugal	PROPN
ejge-9940	387	42	romania	romania	PROPN
ejge-9940	387	43	slovenia	slovenia	PROPN
ejge-9940	387	44	spain	spain	PROPN
ejge-9940	387	45	slovakia	slovakia	PROPN
ejge-9940	387	46	sweden	sweden	PROPN
ejge-9940	387	47	non	non	PROPN
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ejge-9940	387	50	countries	country	NOUN
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ejge-9940	387	53	switzerland	switzerland	PROPN
ejge-9940	387	54	1	1	NUM
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ejge-9940	387	57	2	2	NUM
ejge-9940	387	58	.	.	PUNCT
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ejge-9940	387	61	3	3	NUM
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ejge-9940	387	63	methodology	methodology	NOUN
ejge-9940	387	64	4	4	NUM
ejge-9940	387	65	.	.	PUNCT
ejge-9940	387	66	results	result	VERB
ejge-9940	387	67	5	5	NUM
ejge-9940	387	68	.	.	PUNCT
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ejge-9940	388	2	references	reference	NOUN
ejge-9940	388	3	appendix	appendix	VERB
ejge-9940	388	4	1	1	NUM