id	sid	tid	token	lemma	pos
fueconorg-5196	1	1	facta	facta	PROPN
fueconorg-5196	1	2	universitatis	universitatis	PROPN
fueconorg-5196	1	3	series	series	NOUN
fueconorg-5196	1	4	:	:	PUNCT
fueconorg-5196	1	5	economics	economic	NOUN
fueconorg-5196	1	6	and	and	CCONJ
fueconorg-5196	1	7	organization	organization	NOUN
fueconorg-5196	1	8	vol	vol	NOUN
fueconorg-5196	1	9	.	.	PROPN
fueconorg-5196	2	1	16	16	NUM
fueconorg-5196	2	2	,	,	PUNCT
fueconorg-5196	2	3	no	no	DET
fueconorg-5196	2	4	3	3	NUM
fueconorg-5196	2	5	,	,	PUNCT
fueconorg-5196	2	6	2019	2019	NUM
fueconorg-5196	2	7	,	,	PUNCT
fueconorg-5196	2	8	pp	pp	ADJ
fueconorg-5196	2	9	.	.	PUNCT
fueconorg-5196	3	1	239	239	NUM
fueconorg-5196	3	2	254	254	NUM
fueconorg-5196	3	3	https://doi.org/10.22190/fueo1903239d	https://doi.org/10.22190/fueo1903239d	PROPN
fueconorg-5196	3	4	©	©	PROPN
fueconorg-5196	3	5	2019	2019	NUM
fueconorg-5196	3	6	by	by	ADP
fueconorg-5196	3	7	university	university	PROPN
fueconorg-5196	3	8	of	of	ADP
fueconorg-5196	3	9	niš	niš	PROPN
fueconorg-5196	3	10	,	,	PUNCT
fueconorg-5196	3	11	serbia	serbia	PROPN
fueconorg-5196	3	12	|	|	ADV
fueconorg-5196	3	13	creative	creative	ADJ
fueconorg-5196	3	14	commons	common	NOUN
fueconorg-5196	3	15	licence	licence	NOUN
fueconorg-5196	3	16	:	:	PUNCT
fueconorg-5196	3	17	cc	cc	VERB
fueconorg-5196	3	18	by	by	ADP
fueconorg-5196	3	19	-	-	PUNCT
fueconorg-5196	3	20	nc	nc	VERB
fueconorg-5196	3	21	-	-	PUNCT
fueconorg-5196	3	22	nd	nd	ADV
fueconorg-5196	3	23	original	original	ADJ
fueconorg-5196	3	24	scientific	scientific	ADJ
fueconorg-5196	3	25	paper	paper	NOUN
fueconorg-5196	3	26	improving	improve	VERB
fueconorg-5196	3	27	performance	performance	NOUN
fueconorg-5196	3	28	of	of	ADP
fueconorg-5196	3	29	vat	vat	NOUN
fueconorg-5196	3	30	system	system	NOUN
fueconorg-5196	3	31	in	in	ADP
fueconorg-5196	3	32	developing	develop	VERB
fueconorg-5196	3	33	eu	eu	PROPN
fueconorg-5196	3	34	countries	country	NOUN
fueconorg-5196	3	35	:	:	PUNCT
fueconorg-5196	3	36	estimating	estimate	VERB
fueconorg-5196	3	37	the	the	DET
fueconorg-5196	3	38	determinants	determinant	NOUN
fueconorg-5196	3	39	of	of	ADP
fueconorg-5196	3	40	the	the	DET
fueconorg-5196	3	41	ratio	ratio	NOUN
fueconorg-5196	3	42	c	c	NOUN
fueconorg-5196	3	43	-	-	PUNCT
fueconorg-5196	3	44	efficiency	efficiency	NOUN
fueconorg-5196	3	45	in	in	ADP
fueconorg-5196	3	46	the	the	DET
fueconorg-5196	3	47	period	period	NOUN
fueconorg-5196	3	48	1997	1997	NUM
fueconorg-5196	3	49	-	-	SYM
fueconorg-5196	3	50	2017	2017	NUM
fueconorg-5196	3	51	1	1	NUM
fueconorg-5196	3	52	udc	udc	NOUN
fueconorg-5196	3	53	336.226.322	336.226.322	NUM
fueconorg-5196	3	54	marina	marina	NOUN
fueconorg-5196	3	55	đorđević	đorđević	NOUN
fueconorg-5196	3	56	,	,	PUNCT
fueconorg-5196	3	57	jadranka	jadranka	NOUN
fueconorg-5196	3	58	đurović	đurović	PROPN
fueconorg-5196	3	59	todorović	todorović	PROPN
fueconorg-5196	3	60	,	,	PUNCT
fueconorg-5196	3	61	milica	milica	PROPN
fueconorg-5196	3	62	ristić	ristić	PROPN
fueconorg-5196	3	63	*	*	PROPN
fueconorg-5196	3	64	university	university	PROPN
fueconorg-5196	3	65	of	of	ADP
fueconorg-5196	3	66	niš	niš	PROPN
fueconorg-5196	3	67	,	,	PUNCT
fueconorg-5196	3	68	faculty	faculty	NOUN
fueconorg-5196	3	69	of	of	ADP
fueconorg-5196	3	70	economics	economic	NOUN
fueconorg-5196	3	71	,	,	PUNCT
fueconorg-5196	3	72	niš	niš	NOUN
fueconorg-5196	3	73	,	,	PUNCT
fueconorg-5196	3	74	serbia	serbia	PROPN
fueconorg-5196	3	75	abstract	abstract	ADJ
fueconorg-5196	3	76	.	.	PUNCT
fueconorg-5196	4	1	indirect	indirect	ADJ
fueconorg-5196	4	2	taxes	taxis	NOUN
fueconorg-5196	4	3	have	have	VERB
fueconorg-5196	4	4	a	a	DET
fueconorg-5196	4	5	significant	significant	ADJ
fueconorg-5196	4	6	place	place	NOUN
fueconorg-5196	4	7	in	in	ADP
fueconorg-5196	4	8	developing	develop	VERB
fueconorg-5196	4	9	eu	eu	PROPN
fueconorg-5196	4	10	countries	country	NOUN
fueconorg-5196	4	11	’	'	PUNCT
fueconorg-5196	4	12	tax	tax	NOUN
fueconorg-5196	4	13	systems	system	NOUN
fueconorg-5196	4	14	.	.	PUNCT
fueconorg-5196	5	1	the	the	DET
fueconorg-5196	5	2	article	article	NOUN
fueconorg-5196	5	3	sums	sum	VERB
fueconorg-5196	5	4	up	up	ADP
fueconorg-5196	5	5	works	work	NOUN
fueconorg-5196	5	6	by	by	ADP
fueconorg-5196	5	7	different	different	ADJ
fueconorg-5196	5	8	scientists	scientist	NOUN
fueconorg-5196	5	9	,	,	PUNCT
fueconorg-5196	5	10	dealing	deal	VERB
fueconorg-5196	5	11	with	with	ADP
fueconorg-5196	5	12	the	the	DET
fueconorg-5196	5	13	impact	impact	NOUN
fueconorg-5196	5	14	of	of	ADP
fueconorg-5196	5	15	vat	vat	NOUN
fueconorg-5196	5	16	efficiency	efficiency	NOUN
fueconorg-5196	5	17	determinants	determinant	NOUN
fueconorg-5196	5	18	.	.	PUNCT
fueconorg-5196	6	1	the	the	DET
fueconorg-5196	6	2	purpose	purpose	NOUN
fueconorg-5196	6	3	of	of	ADP
fueconorg-5196	6	4	this	this	DET
fueconorg-5196	6	5	study	study	NOUN
fueconorg-5196	6	6	is	be	AUX
fueconorg-5196	6	7	to	to	PART
fueconorg-5196	6	8	investigate	investigate	VERB
fueconorg-5196	6	9	the	the	DET
fueconorg-5196	6	10	determinants	determinant	NOUN
fueconorg-5196	6	11	of	of	ADP
fueconorg-5196	6	12	vat	vat	NOUN
fueconorg-5196	6	13	collection	collection	NOUN
fueconorg-5196	6	14	efficiency	efficiency	NOUN
fueconorg-5196	6	15	in	in	ADP
fueconorg-5196	6	16	the	the	DET
fueconorg-5196	6	17	eu	eu	PROPN
fueconorg-5196	6	18	developing	develop	VERB
fueconorg-5196	6	19	countries	country	NOUN
fueconorg-5196	6	20	.	.	PUNCT
fueconorg-5196	7	1	the	the	DET
fueconorg-5196	7	2	study	study	NOUN
fueconorg-5196	7	3	relies	rely	VERB
fueconorg-5196	7	4	on	on	ADP
fueconorg-5196	7	5	relevant	relevant	ADJ
fueconorg-5196	7	6	data	datum	NOUN
fueconorg-5196	7	7	in	in	ADP
fueconorg-5196	7	8	transparent	transparent	ADJ
fueconorg-5196	7	9	international	international	ADJ
fueconorg-5196	7	10	statistical	statistical	ADJ
fueconorg-5196	7	11	databases	database	NOUN
fueconorg-5196	7	12	,	,	PUNCT
fueconorg-5196	7	13	covering	cover	VERB
fueconorg-5196	7	14	the	the	DET
fueconorg-5196	7	15	period	period	NOUN
fueconorg-5196	7	16	from	from	ADP
fueconorg-5196	7	17	1997	1997	NUM
fueconorg-5196	7	18	to	to	ADP
fueconorg-5196	7	19	2017	2017	NUM
fueconorg-5196	7	20	.	.	PUNCT
fueconorg-5196	8	1	the	the	DET
fueconorg-5196	8	2	main	main	ADJ
fueconorg-5196	8	3	research	research	NOUN
fueconorg-5196	8	4	question	question	NOUN
fueconorg-5196	8	5	in	in	ADP
fueconorg-5196	8	6	this	this	DET
fueconorg-5196	8	7	paper	paper	NOUN
fueconorg-5196	8	8	is	be	AUX
fueconorg-5196	8	9	:	:	PUNCT
fueconorg-5196	8	10	does	do	AUX
fueconorg-5196	8	11	rise	rise	VERB
fueconorg-5196	8	12	in	in	ADP
fueconorg-5196	8	13	value	value	NOUN
fueconorg-5196	8	14	added	add	VERB
fueconorg-5196	8	15	tax	tax	NOUN
fueconorg-5196	8	16	rate	rate	NOUN
fueconorg-5196	8	17	negatively	negatively	ADV
fueconorg-5196	8	18	affect	affect	VERB
fueconorg-5196	8	19	vat	vat	NOUN
fueconorg-5196	8	20	collection	collection	NOUN
fueconorg-5196	8	21	efficiency	efficiency	NOUN
fueconorg-5196	8	22	in	in	ADP
fueconorg-5196	8	23	the	the	DET
fueconorg-5196	8	24	eu	eu	PROPN
fueconorg-5196	8	25	developing	develop	VERB
fueconorg-5196	8	26	countries	country	NOUN
fueconorg-5196	8	27	.	.	PUNCT
fueconorg-5196	9	1	accordingly	accordingly	ADV
fueconorg-5196	9	2	,	,	PUNCT
fueconorg-5196	9	3	one	one	NUM
fueconorg-5196	9	4	of	of	ADP
fueconorg-5196	9	5	the	the	DET
fueconorg-5196	9	6	independent	independent	ADJ
fueconorg-5196	9	7	variables	variable	NOUN
fueconorg-5196	9	8	included	include	VERB
fueconorg-5196	9	9	in	in	ADP
fueconorg-5196	9	10	the	the	DET
fueconorg-5196	9	11	survey	survey	NOUN
fueconorg-5196	9	12	is	be	AUX
fueconorg-5196	9	13	standard	standard	ADJ
fueconorg-5196	9	14	annual	annual	ADJ
fueconorg-5196	9	15	vat	vat	NOUN
fueconorg-5196	9	16	rate	rate	NOUN
fueconorg-5196	9	17	.	.	PUNCT
fueconorg-5196	10	1	in	in	ADP
fueconorg-5196	10	2	addition	addition	NOUN
fueconorg-5196	10	3	to	to	ADP
fueconorg-5196	10	4	standard	standard	ADJ
fueconorg-5196	10	5	vat	vat	NOUN
fueconorg-5196	10	6	rate	rate	NOUN
fueconorg-5196	10	7	,	,	PUNCT
fueconorg-5196	10	8	as	as	ADP
fueconorg-5196	10	9	a	a	DET
fueconorg-5196	10	10	determinant	determinant	NOUN
fueconorg-5196	10	11	of	of	ADP
fueconorg-5196	10	12	vat	vat	NOUN
fueconorg-5196	10	13	collection	collection	NOUN
fueconorg-5196	10	14	efficiency	efficiency	NOUN
fueconorg-5196	10	15	,	,	PUNCT
fueconorg-5196	10	16	we	we	PRON
fueconorg-5196	10	17	analyze	analyze	VERB
fueconorg-5196	10	18	:	:	PUNCT
fueconorg-5196	10	19	economic	economic	ADJ
fueconorg-5196	10	20	growth	growth	NOUN
fueconorg-5196	10	21	rate	rate	NOUN
fueconorg-5196	10	22	,	,	PUNCT
fueconorg-5196	10	23	export	export	NOUN
fueconorg-5196	10	24	of	of	ADP
fueconorg-5196	10	25	goods	good	NOUN
fueconorg-5196	10	26	,	,	PUNCT
fueconorg-5196	10	27	export	export	NOUN
fueconorg-5196	10	28	of	of	ADP
fueconorg-5196	10	29	services	service	NOUN
fueconorg-5196	10	30	,	,	PUNCT
fueconorg-5196	10	31	wages	wage	NOUN
fueconorg-5196	10	32	and	and	CCONJ
fueconorg-5196	10	33	salaries	salary	NOUN
fueconorg-5196	10	34	,	,	PUNCT
fueconorg-5196	10	35	household	household	NOUN
fueconorg-5196	10	36	consumption	consumption	NOUN
fueconorg-5196	10	37	.	.	PUNCT
fueconorg-5196	11	1	the	the	DET
fueconorg-5196	11	2	hypotheses	hypothesis	NOUN
fueconorg-5196	11	3	set	set	VERB
fueconorg-5196	11	4	are	be	AUX
fueconorg-5196	11	5	analyzed	analyze	VERB
fueconorg-5196	11	6	using	use	VERB
fueconorg-5196	11	7	correlation	correlation	NOUN
fueconorg-5196	11	8	and	and	CCONJ
fueconorg-5196	11	9	regression	regression	NOUN
fueconorg-5196	11	10	analyses	analysis	NOUN
fueconorg-5196	11	11	.	.	PUNCT
fueconorg-5196	12	1	empirical	empirical	ADJ
fueconorg-5196	12	2	results	result	NOUN
fueconorg-5196	12	3	show	show	VERB
fueconorg-5196	12	4	a	a	DET
fueconorg-5196	12	5	positive	positive	ADJ
fueconorg-5196	12	6	effect	effect	NOUN
fueconorg-5196	12	7	of	of	ADP
fueconorg-5196	12	8	economic	economic	ADJ
fueconorg-5196	12	9	growth	growth	NOUN
fueconorg-5196	12	10	rate	rate	NOUN
fueconorg-5196	12	11	,	,	PUNCT
fueconorg-5196	12	12	export	export	NOUN
fueconorg-5196	12	13	of	of	ADP
fueconorg-5196	12	14	goods	good	NOUN
fueconorg-5196	12	15	,	,	PUNCT
fueconorg-5196	12	16	and	and	CCONJ
fueconorg-5196	12	17	the	the	DET
fueconorg-5196	12	18	negative	negative	ADJ
fueconorg-5196	12	19	effect	effect	NOUN
fueconorg-5196	12	20	of	of	ADP
fueconorg-5196	12	21	two	two	NUM
fueconorg-5196	12	22	variables	variable	NOUN
fueconorg-5196	12	23	:	:	PUNCT
fueconorg-5196	12	24	standard	standard	ADJ
fueconorg-5196	12	25	vat	vat	NOUN
fueconorg-5196	12	26	rate	rate	NOUN
fueconorg-5196	12	27	and	and	CCONJ
fueconorg-5196	12	28	household	household	NOUN
fueconorg-5196	12	29	consumption	consumption	NOUN
fueconorg-5196	12	30	.	.	PUNCT
fueconorg-5196	13	1	the	the	DET
fueconorg-5196	13	2	two	two	NUM
fueconorg-5196	13	3	observed	observed	ADJ
fueconorg-5196	13	4	variables	variable	NOUN
fueconorg-5196	13	5	,	,	PUNCT
fueconorg-5196	13	6	export	export	NOUN
fueconorg-5196	13	7	of	of	ADP
fueconorg-5196	13	8	services	service	NOUN
fueconorg-5196	13	9	and	and	CCONJ
fueconorg-5196	13	10	wages	wage	NOUN
fueconorg-5196	13	11	and	and	CCONJ
fueconorg-5196	13	12	salaries	salary	NOUN
fueconorg-5196	13	13	,	,	PUNCT
fueconorg-5196	13	14	do	do	AUX
fueconorg-5196	13	15	not	not	PART
fueconorg-5196	13	16	show	show	VERB
fueconorg-5196	13	17	a	a	DET
fueconorg-5196	13	18	statistically	statistically	ADV
fueconorg-5196	13	19	significant	significant	ADJ
fueconorg-5196	13	20	effect	effect	NOUN
fueconorg-5196	13	21	.	.	PUNCT
fueconorg-5196	14	1	the	the	DET
fueconorg-5196	14	2	results	result	NOUN
fueconorg-5196	14	3	obtained	obtain	VERB
fueconorg-5196	14	4	using	use	VERB
fueconorg-5196	14	5	appropriate	appropriate	ADJ
fueconorg-5196	14	6	statistical	statistical	ADJ
fueconorg-5196	14	7	tools	tool	NOUN
fueconorg-5196	14	8	serve	serve	VERB
fueconorg-5196	14	9	as	as	ADP
fueconorg-5196	14	10	guidelines	guideline	NOUN
fueconorg-5196	14	11	to	to	ADP
fueconorg-5196	14	12	macroeconomic	macroeconomic	ADJ
fueconorg-5196	14	13	policy	policy	NOUN
fueconorg-5196	14	14	makers	maker	NOUN
fueconorg-5196	14	15	to	to	PART
fueconorg-5196	14	16	generate	generate	VERB
fueconorg-5196	14	17	higher	high	ADJ
fueconorg-5196	14	18	tax	tax	NOUN
fueconorg-5196	14	19	revenues	revenue	NOUN
fueconorg-5196	14	20	from	from	ADP
fueconorg-5196	14	21	vat	vat	NOUN
fueconorg-5196	14	22	.	.	PUNCT
fueconorg-5196	15	1	by	by	ADP
fueconorg-5196	15	2	analyzing	analyze	VERB
fueconorg-5196	15	3	the	the	DET
fueconorg-5196	15	4	c	c	NOUN
fueconorg-5196	15	5	-	-	PUNCT
fueconorg-5196	15	6	efficiency	efficiency	NOUN
fueconorg-5196	15	7	determinant	determinant	ADJ
fueconorg-5196	15	8	,	,	PUNCT
fueconorg-5196	15	9	we	we	PRON
fueconorg-5196	15	10	design	design	VERB
fueconorg-5196	15	11	a	a	DET
fueconorg-5196	15	12	relevant	relevant	ADJ
fueconorg-5196	15	13	development	development	NOUN
fueconorg-5196	15	14	strategy	strategy	NOUN
fueconorg-5196	15	15	approach	approach	NOUN
fueconorg-5196	15	16	for	for	ADP
fueconorg-5196	15	17	economically	economically	ADV
fueconorg-5196	15	18	underdeveloped	underdeveloped	ADJ
fueconorg-5196	15	19	eu	eu	PROPN
fueconorg-5196	15	20	countries	country	NOUN
fueconorg-5196	15	21	.	.	PUNCT
fueconorg-5196	16	1	key	key	ADJ
fueconorg-5196	16	2	words	word	NOUN
fueconorg-5196	16	3	:	:	PUNCT
fueconorg-5196	16	4	value	value	NOUN
fueconorg-5196	16	5	-	-	PUNCT
fueconorg-5196	16	6	added	add	VERB
fueconorg-5196	16	7	tax	tax	NOUN
fueconorg-5196	16	8	(	(	PUNCT
fueconorg-5196	16	9	vat	vat	NOUN
fueconorg-5196	16	10	)	)	PUNCT
fueconorg-5196	16	11	,	,	PUNCT
fueconorg-5196	16	12	performance	performance	NOUN
fueconorg-5196	16	13	of	of	ADP
fueconorg-5196	16	14	vat	vat	NOUN
fueconorg-5196	16	15	,	,	PUNCT
fueconorg-5196	16	16	c	c	NOUN
fueconorg-5196	16	17	-	-	PUNCT
fueconorg-5196	16	18	efficiency	efficiency	NOUN
fueconorg-5196	16	19	ratio	ratio	NOUN
fueconorg-5196	16	20	,	,	PUNCT
fueconorg-5196	16	21	developing	develop	VERB
fueconorg-5196	16	22	countries	country	NOUN
fueconorg-5196	16	23	jel	jel	PROPN
fueconorg-5196	16	24	classification	classification	NOUN
fueconorg-5196	16	25	:	:	PUNCT
fueconorg-5196	16	26	h2	h2	PROPN
fueconorg-5196	16	27	,	,	PUNCT
fueconorg-5196	16	28	h21	h21	PROPN
fueconorg-5196	16	29	,	,	PUNCT
fueconorg-5196	16	30	o52	o52	NOUN
fueconorg-5196	16	31	received	receive	VERB
fueconorg-5196	16	32	april	april	PROPN
fueconorg-5196	16	33	24	24	NUM
fueconorg-5196	16	34	,	,	PUNCT
fueconorg-5196	16	35	2019	2019	NUM
fueconorg-5196	16	36	/	/	SYM
fueconorg-5196	16	37	accepted	accept	VERB
fueconorg-5196	16	38	june	june	PROPN
fueconorg-5196	16	39	17	17	NUM
fueconorg-5196	16	40	,	,	PUNCT
fueconorg-5196	16	41	2019	2019	NUM
fueconorg-5196	16	42	*	*	PUNCT
fueconorg-5196	16	43	phd	phd	NOUN
fueconorg-5196	16	44	student	student	NOUN
fueconorg-5196	16	45	at	at	ADP
fueconorg-5196	16	46	university	university	PROPN
fueconorg-5196	16	47	of	of	ADP
fueconorg-5196	16	48	niš	niš	PROPN
fueconorg-5196	16	49	,	,	PUNCT
fueconorg-5196	16	50	faculty	faculty	NOUN
fueconorg-5196	16	51	of	of	ADP
fueconorg-5196	16	52	economics	economic	NOUN
fueconorg-5196	16	53	,	,	PUNCT
fueconorg-5196	16	54	serbia	serbia	PROPN
fueconorg-5196	16	55	corresponding	corresponding	ADJ
fueconorg-5196	16	56	author	author	NOUN
fueconorg-5196	16	57	:	:	PUNCT
fueconorg-5196	16	58	marina	marina	PROPN
fueconorg-5196	16	59	đorđević	đorđević	PROPN
fueconorg-5196	16	60	university	university	PROPN
fueconorg-5196	16	61	of	of	ADP
fueconorg-5196	16	62	niš	niš	PROPN
fueconorg-5196	16	63	,	,	PUNCT
fueconorg-5196	16	64	faculty	faculty	NOUN
fueconorg-5196	16	65	of	of	ADP
fueconorg-5196	16	66	economics	economic	NOUN
fueconorg-5196	16	67	,	,	PUNCT
fueconorg-5196	16	68	trg	trg	PROPN
fueconorg-5196	16	69	kralja	kralja	PROPN
fueconorg-5196	16	70	aleksandra	aleksandra	PROPN
fueconorg-5196	16	71	ujedinitelja	ujedinitelja	PROPN
fueconorg-5196	16	72	11	11	NUM
fueconorg-5196	16	73	,	,	PUNCT
fueconorg-5196	16	74	18000	18000	NUM
fueconorg-5196	16	75	niš	niš	NOUN
fueconorg-5196	16	76	,	,	PUNCT
fueconorg-5196	16	77	serbia	serbia	PROPN
fueconorg-5196	16	78	e	e	NOUN
fueconorg-5196	16	79	-	-	NOUN
fueconorg-5196	16	80	mail	mail	NOUN
fueconorg-5196	16	81	:	:	PUNCT
fueconorg-5196	16	82	marina.dj@ptt.rs	marina.dj@ptt.rs	NOUN
fueconorg-5196	16	83	240	240	NUM
fueconorg-5196	16	84	m.	m.	NOUN
fueconorg-5196	16	85	đorđević	đorđević	NOUN
fueconorg-5196	16	86	,	,	PUNCT
fueconorg-5196	16	87	j.	j.	PROPN
fueconorg-5196	16	88	đurović	đurović	PROPN
fueconorg-5196	16	89	todorović	todorović	PROPN
fueconorg-5196	16	90	,	,	PUNCT
fueconorg-5196	16	91	m.	m.	NOUN
fueconorg-5196	16	92	ristić	ristić	PROPN
fueconorg-5196	16	93	introduction	introduction	NOUN
fueconorg-5196	16	94	value	value	NOUN
fueconorg-5196	16	95	added	add	VERB
fueconorg-5196	16	96	tax	tax	NOUN
fueconorg-5196	16	97	is	be	AUX
fueconorg-5196	16	98	,	,	PUNCT
fueconorg-5196	16	99	according	accord	VERB
fueconorg-5196	16	100	to	to	ADP
fueconorg-5196	16	101	many	many	ADJ
fueconorg-5196	16	102	theorists	theorist	NOUN
fueconorg-5196	16	103	,	,	PUNCT
fueconorg-5196	16	104	the	the	DET
fueconorg-5196	16	105	most	most	ADV
fueconorg-5196	16	106	important	important	ADJ
fueconorg-5196	16	107	tax	tax	NOUN
fueconorg-5196	16	108	revenue	revenue	NOUN
fueconorg-5196	16	109	in	in	ADP
fueconorg-5196	16	110	developing	develop	VERB
fueconorg-5196	16	111	countries	country	NOUN
fueconorg-5196	16	112	(	(	PUNCT
fueconorg-5196	16	113	bird	bird	NOUN
fueconorg-5196	16	114	,	,	PUNCT
fueconorg-5196	16	115	1987	1987	NUM
fueconorg-5196	16	116	;	;	PUNCT
fueconorg-5196	17	1	cnossen	cnossen	VERB
fueconorg-5196	17	2	,	,	PUNCT
fueconorg-5196	17	3	1988	1988	NUM
fueconorg-5196	17	4	;	;	PUNCT
fueconorg-5196	17	5	gilbert	gilbert	PROPN
fueconorg-5196	17	6	,	,	PUNCT
fueconorg-5196	17	7	1995	1995	NUM
fueconorg-5196	17	8	;	;	PUNCT
fueconorg-5196	17	9	alan	alan	PROPN
fueconorg-5196	17	10	,	,	PUNCT
fueconorg-5196	17	11	1999	1999	NUM
fueconorg-5196	17	12	;	;	PUNCT
fueconorg-5196	17	13	ebrill	ebrill	NOUN
fueconorg-5196	17	14	et	et	PROPN
fueconorg-5196	17	15	al	al	PROPN
fueconorg-5196	17	16	.	.	PROPN
fueconorg-5196	17	17	,	,	PUNCT
fueconorg-5196	17	18	2002	2002	NUM
fueconorg-5196	17	19	;	;	PUNCT
fueconorg-5196	17	20	minh	minh	PROPN
fueconorg-5196	17	21	le	le	X
fueconorg-5196	17	22	,	,	PUNCT
fueconorg-5196	17	23	2003	2003	NUM
fueconorg-5196	17	24	;	;	PUNCT
fueconorg-5196	17	25	emran	emran	PROPN
fueconorg-5196	17	26	&	&	CCONJ
fueconorg-5196	17	27	stiglitz	stiglitz	PROPN
fueconorg-5196	17	28	,	,	PUNCT
fueconorg-5196	17	29	2004	2004	NUM
fueconorg-5196	17	30	;	;	PUNCT
fueconorg-5196	17	31	grandcolas	grandcola	NOUN
fueconorg-5196	17	32	,	,	PUNCT
fueconorg-5196	17	33	2005	2005	NUM
fueconorg-5196	17	34	;	;	PUNCT
fueconorg-5196	17	35	hillman	hillman	NOUN
fueconorg-5196	17	36	,	,	PUNCT
fueconorg-5196	17	37	2009	2009	NUM
fueconorg-5196	17	38	;	;	PUNCT
fueconorg-5196	17	39	keen	keen	ADJ
fueconorg-5196	17	40	,	,	PUNCT
fueconorg-5196	17	41	2013	2013	NUM
fueconorg-5196	17	42	;	;	PUNCT
fueconorg-5196	17	43	đurović	đurović	NOUN
fueconorg-5196	17	44	todorović	todorović	NOUN
fueconorg-5196	17	45	,	,	PUNCT
fueconorg-5196	17	46	đorđević	đorđević	NOUN
fueconorg-5196	17	47	&	&	CCONJ
fueconorg-5196	17	48	ristić	ristić	PROPN
fueconorg-5196	17	49	,	,	PUNCT
fueconorg-5196	17	50	2019	2019	NUM
fueconorg-5196	17	51	;	;	PUNCT
fueconorg-5196	17	52	bikas	bikas	PROPN
fueconorg-5196	17	53	&	&	CCONJ
fueconorg-5196	17	54	anduskaite	anduskaite	ADJ
fueconorg-5196	17	55	,	,	PUNCT
fueconorg-5196	17	56	2013	2013	NUM
fueconorg-5196	17	57	;	;	PUNCT
fueconorg-5196	17	58	izedonmi	izedonmi	PROPN
fueconorg-5196	17	59	&	&	CCONJ
fueconorg-5196	17	60	okunbor	okunbor	PROPN
fueconorg-5196	17	61	,	,	PUNCT
fueconorg-5196	17	62	2014	2014	NUM
fueconorg-5196	17	63	;	;	PUNCT
fueconorg-5196	17	64	hajdúchová	hajdúchová	PROPN
fueconorg-5196	17	65	,	,	PUNCT
fueconorg-5196	17	66	sedliačiková	sedliačiková	PROPN
fueconorg-5196	17	67	&	&	CCONJ
fueconorg-5196	17	68	viszlai	viszlai	PROPN
fueconorg-5196	17	69	2015	2015	NUM
fueconorg-5196	17	70	;	;	PUNCT
fueconorg-5196	17	71	andrejovská	andrejovská	NOUN
fueconorg-5196	17	72	&	&	CCONJ
fueconorg-5196	17	73	mihoková	mihoková	PROPN
fueconorg-5196	17	74	,	,	PUNCT
fueconorg-5196	17	75	2015	2015	NUM
fueconorg-5196	17	76	)	)	PUNCT
fueconorg-5196	17	77	.	.	PUNCT
fueconorg-5196	18	1	a	a	DET
fueconorg-5196	18	2	well	well	ADV
fueconorg-5196	18	3	-	-	PUNCT
fueconorg-5196	18	4	known	know	VERB
fueconorg-5196	18	5	british	british	ADJ
fueconorg-5196	18	6	economist	economist	NOUN
fueconorg-5196	18	7	,	,	PUNCT
fueconorg-5196	18	8	owens	owens	PROPN
fueconorg-5196	18	9	(	(	PUNCT
fueconorg-5196	18	10	2011	2011	NUM
fueconorg-5196	18	11	)	)	PUNCT
fueconorg-5196	18	12	,	,	PUNCT
fueconorg-5196	18	13	states	state	VERB
fueconorg-5196	18	14	that	that	SCONJ
fueconorg-5196	18	15	value	value	NOUN
fueconorg-5196	18	16	added	add	VERB
fueconorg-5196	18	17	tax	tax	NOUN
fueconorg-5196	18	18	(	(	PUNCT
fueconorg-5196	18	19	vat	vat	NOUN
fueconorg-5196	18	20	)	)	PUNCT
fueconorg-5196	18	21	today	today	NOUN
fueconorg-5196	18	22	“	"	PUNCT
fueconorg-5196	18	23	accounts	account	VERB
fueconorg-5196	18	24	for	for	ADP
fueconorg-5196	18	25	one	one	NUM
fueconorg-5196	18	26	-	-	PUNCT
fueconorg-5196	18	27	fifth	fifth	NOUN
fueconorg-5196	18	28	of	of	ADP
fueconorg-5196	18	29	the	the	DET
fueconorg-5196	18	30	total	total	ADJ
fueconorg-5196	18	31	tax	tax	NOUN
fueconorg-5196	18	32	revenue	revenue	NOUN
fueconorg-5196	18	33	”	"	PUNCT
fueconorg-5196	18	34	.	.	PUNCT
fueconorg-5196	19	1	apodictically	apodictically	ADV
fueconorg-5196	19	2	,	,	PUNCT
fueconorg-5196	19	3	vat	vat	NOUN
fueconorg-5196	19	4	is	be	AUX
fueconorg-5196	19	5	a	a	DET
fueconorg-5196	19	6	tax	tax	NOUN
fueconorg-5196	19	7	whose	whose	DET
fueconorg-5196	19	8	lucrative	lucrative	ADJ
fueconorg-5196	19	9	character	character	NOUN
fueconorg-5196	19	10	has	have	AUX
fueconorg-5196	19	11	led	lead	VERB
fueconorg-5196	19	12	to	to	ADP
fueconorg-5196	19	13	its	its	PRON
fueconorg-5196	19	14	application	application	NOUN
fueconorg-5196	19	15	in	in	ADP
fueconorg-5196	19	16	more	more	ADJ
fueconorg-5196	19	17	than	than	ADP
fueconorg-5196	19	18	150	150	NUM
fueconorg-5196	19	19	countries	country	NOUN
fueconorg-5196	19	20	around	around	ADP
fueconorg-5196	19	21	the	the	DET
fueconorg-5196	19	22	world	world	NOUN
fueconorg-5196	19	23	.	.	PUNCT
fueconorg-5196	20	1	research	research	NOUN
fueconorg-5196	20	2	shows	show	VERB
fueconorg-5196	20	3	that	that	SCONJ
fueconorg-5196	20	4	vat	vat	NOUN
fueconorg-5196	20	5	is	be	AUX
fueconorg-5196	20	6	the	the	DET
fueconorg-5196	20	7	most	most	ADV
fueconorg-5196	20	8	profitable	profitable	ADJ
fueconorg-5196	20	9	tax	tax	NOUN
fueconorg-5196	20	10	form	form	NOUN
fueconorg-5196	20	11	in	in	ADP
fueconorg-5196	20	12	developing	develop	VERB
fueconorg-5196	20	13	countries	country	NOUN
fueconorg-5196	20	14	(	(	PUNCT
fueconorg-5196	20	15	đurović	đurović	NOUN
fueconorg-5196	20	16	todorović	todorović	NOUN
fueconorg-5196	20	17	,	,	PUNCT
fueconorg-5196	20	18	đorđević	đorđević	NOUN
fueconorg-5196	20	19	&	&	CCONJ
fueconorg-5196	20	20	ristić	ristić	PROPN
fueconorg-5196	20	21	,	,	PUNCT
fueconorg-5196	20	22	2019	2019	NUM
fueconorg-5196	20	23	,	,	PUNCT
fueconorg-5196	20	24	p.	p.	NOUN
fueconorg-5196	20	25	234	234	NUM
fueconorg-5196	20	26	)	)	PUNCT
fueconorg-5196	20	27	,	,	PUNCT
fueconorg-5196	20	28	and	and	CCONJ
fueconorg-5196	20	29	,	,	PUNCT
fueconorg-5196	20	30	for	for	ADP
fueconorg-5196	20	31	this	this	DET
fueconorg-5196	20	32	reason	reason	NOUN
fueconorg-5196	20	33	,	,	PUNCT
fueconorg-5196	20	34	the	the	DET
fueconorg-5196	20	35	importance	importance	NOUN
fueconorg-5196	20	36	of	of	ADP
fueconorg-5196	20	37	vat	vat	NOUN
fueconorg-5196	20	38	is	be	AUX
fueconorg-5196	20	39	highlighted	highlight	VERB
fueconorg-5196	20	40	in	in	ADP
fueconorg-5196	20	41	these	these	DET
fueconorg-5196	20	42	countries	country	NOUN
fueconorg-5196	20	43	’	'	PUNCT
fueconorg-5196	20	44	tax	tax	NOUN
fueconorg-5196	20	45	systems	system	NOUN
fueconorg-5196	20	46	.	.	PUNCT
fueconorg-5196	21	1	developing	develop	VERB
fueconorg-5196	21	2	countries	country	NOUN
fueconorg-5196	21	3	can	can	AUX
fueconorg-5196	21	4	collect	collect	VERB
fueconorg-5196	21	5	significantly	significantly	ADV
fueconorg-5196	21	6	higher	high	ADJ
fueconorg-5196	21	7	tax	tax	NOUN
fueconorg-5196	21	8	revenues	revenue	NOUN
fueconorg-5196	21	9	by	by	ADP
fueconorg-5196	21	10	indirect	indirect	ADJ
fueconorg-5196	21	11	taxes	taxis	NOUN
fueconorg-5196	21	12	,	,	PUNCT
fueconorg-5196	21	13	compared	compare	VERB
fueconorg-5196	21	14	to	to	ADP
fueconorg-5196	21	15	direct	direct	ADJ
fueconorg-5196	21	16	taxes	taxis	NOUN
fueconorg-5196	21	17	.	.	PUNCT
fueconorg-5196	22	1	restrictions	restriction	NOUN
fueconorg-5196	22	2	on	on	ADP
fueconorg-5196	22	3	the	the	DET
fueconorg-5196	22	4	financing	financing	NOUN
fueconorg-5196	22	5	of	of	ADP
fueconorg-5196	22	6	public	public	ADJ
fueconorg-5196	22	7	spending	spending	NOUN
fueconorg-5196	22	8	by	by	ADP
fueconorg-5196	22	9	direct	direct	ADJ
fueconorg-5196	22	10	taxes	taxis	NOUN
fueconorg-5196	22	11	correspond	correspond	VERB
fueconorg-5196	22	12	to	to	ADP
fueconorg-5196	22	13	the	the	DET
fueconorg-5196	22	14	level	level	NOUN
fueconorg-5196	22	15	of	of	ADP
fueconorg-5196	22	16	their	their	PRON
fueconorg-5196	22	17	development	development	NOUN
fueconorg-5196	22	18	.	.	PUNCT
fueconorg-5196	23	1	however	however	ADV
fueconorg-5196	23	2	,	,	PUNCT
fueconorg-5196	23	3	it	it	PRON
fueconorg-5196	23	4	often	often	ADV
fueconorg-5196	23	5	happens	happen	VERB
fueconorg-5196	23	6	that	that	SCONJ
fueconorg-5196	23	7	developing	develop	VERB
fueconorg-5196	23	8	countries	country	NOUN
fueconorg-5196	23	9	do	do	AUX
fueconorg-5196	23	10	not	not	PART
fueconorg-5196	23	11	collect	collect	VERB
fueconorg-5196	23	12	sufficient	sufficient	ADJ
fueconorg-5196	23	13	funds	fund	NOUN
fueconorg-5196	23	14	by	by	ADP
fueconorg-5196	23	15	indirect	indirect	ADJ
fueconorg-5196	23	16	taxes	taxis	NOUN
fueconorg-5196	23	17	either	either	ADV
fueconorg-5196	23	18	.	.	PUNCT
fueconorg-5196	24	1	this	this	PRON
fueconorg-5196	24	2	is	be	AUX
fueconorg-5196	24	3	mainly	mainly	ADV
fueconorg-5196	24	4	the	the	DET
fueconorg-5196	24	5	result	result	NOUN
fueconorg-5196	24	6	of	of	ADP
fueconorg-5196	24	7	global	global	ADJ
fueconorg-5196	24	8	economic	economic	ADJ
fueconorg-5196	24	9	and	and	CCONJ
fueconorg-5196	24	10	financial	financial	ADJ
fueconorg-5196	24	11	crises	crisis	NOUN
fueconorg-5196	24	12	,	,	PUNCT
fueconorg-5196	24	13	which	which	PRON
fueconorg-5196	24	14	in	in	ADP
fueconorg-5196	24	15	most	most	ADJ
fueconorg-5196	24	16	cases	case	NOUN
fueconorg-5196	24	17	end	end	VERB
fueconorg-5196	24	18	with	with	ADP
fueconorg-5196	24	19	fiscal	fiscal	ADJ
fueconorg-5196	24	20	implications	implication	NOUN
fueconorg-5196	24	21	.	.	PUNCT
fueconorg-5196	25	1	in	in	ADP
fueconorg-5196	25	2	order	order	NOUN
fueconorg-5196	25	3	to	to	PART
fueconorg-5196	25	4	cover	cover	VERB
fueconorg-5196	25	5	their	their	PRON
fueconorg-5196	25	6	fiscal	fiscal	ADJ
fueconorg-5196	25	7	deficits	deficit	NOUN
fueconorg-5196	25	8	,	,	PUNCT
fueconorg-5196	25	9	developing	develop	VERB
fueconorg-5196	25	10	countries	country	NOUN
fueconorg-5196	25	11	either	either	CCONJ
fueconorg-5196	25	12	turn	turn	VERB
fueconorg-5196	25	13	to	to	ADP
fueconorg-5196	25	14	borrowing	borrowing	NOUN
fueconorg-5196	25	15	or	or	CCONJ
fueconorg-5196	25	16	increase	increase	VERB
fueconorg-5196	25	17	tax	tax	NOUN
fueconorg-5196	25	18	rates	rate	NOUN
fueconorg-5196	25	19	.	.	PUNCT
fueconorg-5196	26	1	the	the	DET
fueconorg-5196	26	2	lack	lack	NOUN
fueconorg-5196	26	3	of	of	ADP
fueconorg-5196	26	4	tax	tax	NOUN
fueconorg-5196	26	5	revenues	revenue	NOUN
fueconorg-5196	26	6	can	can	AUX
fueconorg-5196	26	7	also	also	ADV
fueconorg-5196	26	8	be	be	AUX
fueconorg-5196	26	9	noticed	notice	VERB
fueconorg-5196	26	10	in	in	ADP
fueconorg-5196	26	11	situations	situation	NOUN
fueconorg-5196	26	12	where	where	SCONJ
fueconorg-5196	26	13	“	"	PUNCT
fueconorg-5196	26	14	the	the	DET
fueconorg-5196	26	15	government	government	NOUN
fueconorg-5196	26	16	does	do	AUX
fueconorg-5196	26	17	not	not	PART
fueconorg-5196	26	18	redistribute	redistribute	VERB
fueconorg-5196	26	19	tax	tax	NOUN
fueconorg-5196	26	20	revenue	revenue	NOUN
fueconorg-5196	26	21	and	and	CCONJ
fueconorg-5196	26	22	when	when	SCONJ
fueconorg-5196	26	23	it	it	PRON
fueconorg-5196	26	24	has	have	VERB
fueconorg-5196	26	25	to	to	PART
fueconorg-5196	26	26	increase	increase	VERB
fueconorg-5196	26	27	revenues	revenue	NOUN
fueconorg-5196	26	28	to	to	PART
fueconorg-5196	26	29	finance	finance	VERB
fueconorg-5196	26	30	public	public	ADJ
fueconorg-5196	26	31	goods	good	NOUN
fueconorg-5196	26	32	”	"	PUNCT
fueconorg-5196	26	33	(	(	PUNCT
fueconorg-5196	26	34	stiglitz	stiglitz	NOUN
fueconorg-5196	26	35	,	,	PUNCT
fueconorg-5196	26	36	2002	2002	NUM
fueconorg-5196	26	37	,	,	PUNCT
fueconorg-5196	26	38	p.	p.	NOUN
fueconorg-5196	26	39	484	484	NUM
fueconorg-5196	26	40	)	)	PUNCT
fueconorg-5196	26	41	.	.	PUNCT
fueconorg-5196	27	1	as	as	SCONJ
fueconorg-5196	27	2	vat	vat	NOUN
fueconorg-5196	27	3	has	have	VERB
fueconorg-5196	27	4	the	the	DET
fueconorg-5196	27	5	largest	large	ADJ
fueconorg-5196	27	6	share	share	NOUN
fueconorg-5196	27	7	in	in	ADP
fueconorg-5196	27	8	indirect	indirect	ADJ
fueconorg-5196	27	9	taxes	taxis	NOUN
fueconorg-5196	27	10	,	,	PUNCT
fueconorg-5196	27	11	developing	develop	VERB
fueconorg-5196	27	12	countries	country	NOUN
fueconorg-5196	27	13	provide	provide	VERB
fueconorg-5196	27	14	for	for	ADP
fueconorg-5196	27	15	their	their	PRON
fueconorg-5196	27	16	goods	good	NOUN
fueconorg-5196	27	17	by	by	ADP
fueconorg-5196	27	18	increasing	increase	VERB
fueconorg-5196	27	19	standard	standard	ADJ
fueconorg-5196	27	20	vat	vat	NOUN
fueconorg-5196	27	21	rate	rate	NOUN
fueconorg-5196	27	22	.	.	PUNCT
fueconorg-5196	28	1	“	"	PUNCT
fueconorg-5196	28	2	increasing	increase	VERB
fueconorg-5196	28	3	standard	standard	ADJ
fueconorg-5196	28	4	vat	vat	NOUN
fueconorg-5196	28	5	rate	rate	NOUN
fueconorg-5196	28	6	was	be	AUX
fueconorg-5196	28	7	one	one	NUM
fueconorg-5196	28	8	of	of	ADP
fueconorg-5196	28	9	the	the	DET
fueconorg-5196	28	10	basic	basic	ADJ
fueconorg-5196	28	11	ways	way	NOUN
fueconorg-5196	28	12	to	to	PART
fueconorg-5196	28	13	tackle	tackle	VERB
fueconorg-5196	28	14	the	the	DET
fueconorg-5196	28	15	problem	problem	NOUN
fueconorg-5196	28	16	of	of	ADP
fueconorg-5196	28	17	insufficient	insufficient	ADJ
fueconorg-5196	28	18	public	public	ADJ
fueconorg-5196	28	19	revenues	revenue	NOUN
fueconorg-5196	28	20	recorded	record	VERB
fueconorg-5196	28	21	before	before	ADP
fueconorg-5196	28	22	the	the	DET
fueconorg-5196	28	23	2008	2008	NUM
fueconorg-5196	28	24	crisis	crisis	NOUN
fueconorg-5196	28	25	”	"	PUNCT
fueconorg-5196	28	26	(	(	PUNCT
fueconorg-5196	28	27	keen	keen	ADJ
fueconorg-5196	28	28	,	,	PUNCT
fueconorg-5196	28	29	2013	2013	NUM
fueconorg-5196	28	30	,	,	PUNCT
fueconorg-5196	28	31	p.	p.	NOUN
fueconorg-5196	28	32	423	423	NUM
fueconorg-5196	28	33	)	)	PUNCT
fueconorg-5196	28	34	.	.	PUNCT
fueconorg-5196	29	1	therefore	therefore	ADV
fueconorg-5196	29	2	,	,	PUNCT
fueconorg-5196	29	3	both	both	PRON
fueconorg-5196	29	4	developed	develop	VERB
fueconorg-5196	29	5	and	and	CCONJ
fueconorg-5196	29	6	developing	develop	VERB
fueconorg-5196	29	7	countries	country	NOUN
fueconorg-5196	29	8	increased	increase	VERB
fueconorg-5196	29	9	their	their	PRON
fueconorg-5196	29	10	standard	standard	ADJ
fueconorg-5196	29	11	vat	vat	NOUN
fueconorg-5196	29	12	rate	rate	NOUN
fueconorg-5196	29	13	.	.	PUNCT
fueconorg-5196	30	1	most	most	ADJ
fueconorg-5196	30	2	of	of	ADP
fueconorg-5196	30	3	the	the	DET
fueconorg-5196	30	4	countries	country	NOUN
fueconorg-5196	30	5	did	do	AUX
fueconorg-5196	30	6	not	not	PART
fueconorg-5196	30	7	see	see	VERB
fueconorg-5196	30	8	alternative	alternative	ADJ
fueconorg-5196	30	9	ways	way	NOUN
fueconorg-5196	30	10	to	to	PART
fueconorg-5196	30	11	increase	increase	VERB
fueconorg-5196	30	12	vat	vat	NOUN
fueconorg-5196	30	13	revenues	revenue	NOUN
fueconorg-5196	30	14	.	.	PUNCT
fueconorg-5196	31	1	the	the	DET
fueconorg-5196	31	2	captious	captious	ADJ
fueconorg-5196	31	3	question	question	NOUN
fueconorg-5196	31	4	that	that	PRON
fueconorg-5196	31	5	arose	arise	VERB
fueconorg-5196	31	6	in	in	ADP
fueconorg-5196	31	7	academic	academic	ADJ
fueconorg-5196	31	8	circles	circle	NOUN
fueconorg-5196	31	9	was	be	AUX
fueconorg-5196	31	10	:	:	PUNCT
fueconorg-5196	31	11	is	be	AUX
fueconorg-5196	31	12	rise	rise	NOUN
fueconorg-5196	31	13	in	in	ADP
fueconorg-5196	31	14	standard	standard	ADJ
fueconorg-5196	31	15	vat	vat	NOUN
fueconorg-5196	31	16	rate	rate	NOUN
fueconorg-5196	31	17	the	the	DET
fueconorg-5196	31	18	most	most	ADV
fueconorg-5196	31	19	effective	effective	ADJ
fueconorg-5196	31	20	solution	solution	NOUN
fueconorg-5196	31	21	to	to	PART
fueconorg-5196	31	22	generate	generate	VERB
fueconorg-5196	31	23	higher	high	ADJ
fueconorg-5196	31	24	tax	tax	NOUN
fueconorg-5196	31	25	revenues	revenue	NOUN
fueconorg-5196	31	26	?	?	PUNCT
fueconorg-5196	32	1	the	the	DET
fueconorg-5196	32	2	polygon	polygon	NOUN
fueconorg-5196	32	3	for	for	ADP
fueconorg-5196	32	4	these	these	DET
fueconorg-5196	32	5	surveys	survey	NOUN
fueconorg-5196	32	6	was	be	AUX
fueconorg-5196	32	7	mainly	mainly	ADV
fueconorg-5196	32	8	found	find	VERB
fueconorg-5196	32	9	in	in	ADP
fueconorg-5196	32	10	developing	develop	VERB
fueconorg-5196	32	11	countries	country	NOUN
fueconorg-5196	32	12	,	,	PUNCT
fueconorg-5196	32	13	and	and	CCONJ
fueconorg-5196	32	14	the	the	DET
fueconorg-5196	32	15	responses	response	NOUN
fueconorg-5196	32	16	,	,	PUNCT
fueconorg-5196	32	17	which	which	PRON
fueconorg-5196	32	18	resulted	result	VERB
fueconorg-5196	32	19	from	from	ADP
fueconorg-5196	32	20	empirical	empirical	ADJ
fueconorg-5196	32	21	research	research	NOUN
fueconorg-5196	32	22	,	,	PUNCT
fueconorg-5196	32	23	were	be	AUX
fueconorg-5196	32	24	generally	generally	ADV
fueconorg-5196	32	25	negative	negative	ADJ
fueconorg-5196	32	26	.	.	PUNCT
fueconorg-5196	33	1	increasing	increase	VERB
fueconorg-5196	33	2	standard	standard	ADJ
fueconorg-5196	33	3	rate	rate	NOUN
fueconorg-5196	33	4	is	be	AUX
fueconorg-5196	33	5	the	the	DET
fueconorg-5196	33	6	simplest	simple	ADJ
fueconorg-5196	33	7	solution	solution	NOUN
fueconorg-5196	33	8	,	,	PUNCT
fueconorg-5196	33	9	but	but	CCONJ
fueconorg-5196	33	10	it	it	PRON
fueconorg-5196	33	11	is	be	AUX
fueconorg-5196	33	12	not	not	PART
fueconorg-5196	33	13	feasible	feasible	ADJ
fueconorg-5196	33	14	in	in	ADP
fueconorg-5196	33	15	all	all	DET
fueconorg-5196	33	16	circumstances	circumstance	NOUN
fueconorg-5196	33	17	.	.	PUNCT
fueconorg-5196	34	1	increased	increase	VERB
fueconorg-5196	34	2	standard	standard	ADJ
fueconorg-5196	34	3	rates	rate	NOUN
fueconorg-5196	34	4	in	in	ADP
fueconorg-5196	34	5	developing	develop	VERB
fueconorg-5196	34	6	countries	country	NOUN
fueconorg-5196	34	7	,	,	PUNCT
fueconorg-5196	34	8	which	which	PRON
fueconorg-5196	34	9	already	already	ADV
fueconorg-5196	34	10	have	have	VERB
fueconorg-5196	34	11	the	the	DET
fueconorg-5196	34	12	highest	high	ADJ
fueconorg-5196	34	13	rates	rate	NOUN
fueconorg-5196	34	14	,	,	PUNCT
fueconorg-5196	34	15	trigger	trigger	VERB
fueconorg-5196	34	16	the	the	DET
fueconorg-5196	34	17	problem	problem	NOUN
fueconorg-5196	34	18	of	of	ADP
fueconorg-5196	34	19	tax	tax	NOUN
fueconorg-5196	34	20	avoidance	avoidance	NOUN
fueconorg-5196	34	21	and	and	CCONJ
fueconorg-5196	34	22	rising	rise	VERB
fueconorg-5196	34	23	tax	tax	NOUN
fueconorg-5196	34	24	evasion	evasion	NOUN
fueconorg-5196	34	25	.	.	PUNCT
fueconorg-5196	35	1	this	this	DET
fueconorg-5196	35	2	list	list	NOUN
fueconorg-5196	35	3	of	of	ADP
fueconorg-5196	35	4	negative	negative	ADJ
fueconorg-5196	35	5	effects	effect	NOUN
fueconorg-5196	35	6	resulting	result	VERB
fueconorg-5196	35	7	from	from	ADP
fueconorg-5196	35	8	high	high	ADJ
fueconorg-5196	35	9	vat	vat	NOUN
fueconorg-5196	35	10	rates	rate	NOUN
fueconorg-5196	35	11	does	do	AUX
fueconorg-5196	35	12	not	not	PART
fueconorg-5196	35	13	end	end	VERB
fueconorg-5196	35	14	here	here	ADV
fueconorg-5196	35	15	in	in	ADP
fueconorg-5196	35	16	countries	country	NOUN
fueconorg-5196	35	17	where	where	SCONJ
fueconorg-5196	35	18	this	this	PRON
fueconorg-5196	35	19	is	be	AUX
fueconorg-5196	35	20	the	the	DET
fueconorg-5196	35	21	main	main	ADJ
fueconorg-5196	35	22	source	source	NOUN
fueconorg-5196	35	23	of	of	ADP
fueconorg-5196	35	24	revenue	revenue	NOUN
fueconorg-5196	35	25	.	.	PUNCT
fueconorg-5196	36	1	rise	rise	VERB
fueconorg-5196	36	2	in	in	ADP
fueconorg-5196	36	3	tax	tax	NOUN
fueconorg-5196	36	4	evasion	evasion	NOUN
fueconorg-5196	36	5	creates	create	VERB
fueconorg-5196	36	6	an	an	DET
fueconorg-5196	36	7	unfavorable	unfavorable	ADJ
fueconorg-5196	36	8	business	business	NOUN
fueconorg-5196	36	9	environment	environment	NOUN
fueconorg-5196	36	10	,	,	PUNCT
fueconorg-5196	36	11	as	as	ADV
fueconorg-5196	36	12	well	well	ADV
fueconorg-5196	36	13	as	as	ADP
fueconorg-5196	36	14	a	a	DET
fueconorg-5196	36	15	field	field	NOUN
fueconorg-5196	36	16	for	for	ADP
fueconorg-5196	36	17	gray	gray	ADJ
fueconorg-5196	36	18	economy	economy	NOUN
fueconorg-5196	36	19	.	.	PUNCT
fueconorg-5196	37	1	a	a	DET
fueconorg-5196	37	2	more	more	ADV
fueconorg-5196	37	3	efficient	efficient	ADJ
fueconorg-5196	37	4	option	option	NOUN
fueconorg-5196	37	5	to	to	PART
fueconorg-5196	37	6	increase	increase	VERB
fueconorg-5196	37	7	vat	vat	NOUN
fueconorg-5196	37	8	revenue	revenue	NOUN
fueconorg-5196	37	9	is	be	AUX
fueconorg-5196	37	10	to	to	PART
fueconorg-5196	37	11	improve	improve	VERB
fueconorg-5196	37	12	vat	vat	NOUN
fueconorg-5196	37	13	performance	performance	NOUN
fueconorg-5196	37	14	.	.	PUNCT
fueconorg-5196	38	1	“	"	PUNCT
fueconorg-5196	38	2	improving	improve	VERB
fueconorg-5196	38	3	performance	performance	NOUN
fueconorg-5196	38	4	involves	involve	VERB
fueconorg-5196	38	5	expansion	expansion	NOUN
fueconorg-5196	38	6	of	of	ADP
fueconorg-5196	38	7	the	the	DET
fueconorg-5196	38	8	tax	tax	NOUN
fueconorg-5196	38	9	base	base	NOUN
fueconorg-5196	38	10	,	,	PUNCT
fueconorg-5196	38	11	limited	limited	ADJ
fueconorg-5196	38	12	use	use	NOUN
fueconorg-5196	38	13	of	of	ADP
fueconorg-5196	38	14	reduced	reduce	VERB
fueconorg-5196	38	15	rates	rate	NOUN
fueconorg-5196	38	16	and	and	CCONJ
fueconorg-5196	38	17	exemptions	exemption	NOUN
fueconorg-5196	38	18	,	,	PUNCT
fueconorg-5196	38	19	more	more	ADV
fueconorg-5196	38	20	productive	productive	ADJ
fueconorg-5196	38	21	tax	tax	NOUN
fueconorg-5196	38	22	administration	administration	NOUN
fueconorg-5196	38	23	,	,	PUNCT
fueconorg-5196	38	24	better	well	ADJ
fueconorg-5196	38	25	compliance	compliance	NOUN
fueconorg-5196	38	26	of	of	ADP
fueconorg-5196	38	27	legislation	legislation	NOUN
fueconorg-5196	38	28	and	and	CCONJ
fueconorg-5196	38	29	practice	practice	NOUN
fueconorg-5196	38	30	”	"	PUNCT
fueconorg-5196	38	31	(	(	PUNCT
fueconorg-5196	38	32	owens	owens	PROPN
fueconorg-5196	38	33	,	,	PUNCT
fueconorg-5196	38	34	2011a	2011a	NUM
fueconorg-5196	38	35	,	,	PUNCT
fueconorg-5196	38	36	p.	p.	NOUN
fueconorg-5196	38	37	8)	8)	NUM
fueconorg-5196	38	38	.	.	PUNCT
fueconorg-5196	39	1	in	in	ADP
fueconorg-5196	39	2	order	order	NOUN
fueconorg-5196	39	3	to	to	PART
fueconorg-5196	39	4	ensure	ensure	VERB
fueconorg-5196	39	5	optimum	optimum	ADJ
fueconorg-5196	39	6	tax	tax	NOUN
fueconorg-5196	39	7	revenues	revenue	NOUN
fueconorg-5196	39	8	,	,	PUNCT
fueconorg-5196	39	9	vat	vat	NOUN
fueconorg-5196	39	10	performance	performance	NOUN
fueconorg-5196	39	11	,	,	PUNCT
fueconorg-5196	39	12	i.e.	i.e.	X
fueconorg-5196	39	13	vat	vat	NOUN
fueconorg-5196	39	14	collection	collection	NOUN
fueconorg-5196	39	15	efficiency	efficiency	NOUN
fueconorg-5196	39	16	,	,	PUNCT
fueconorg-5196	39	17	is	be	AUX
fueconorg-5196	39	18	the	the	DET
fueconorg-5196	39	19	subject	subject	NOUN
fueconorg-5196	39	20	of	of	ADP
fueconorg-5196	39	21	numerous	numerous	ADJ
fueconorg-5196	39	22	theoretical	theoretical	ADJ
fueconorg-5196	39	23	,	,	PUNCT
fueconorg-5196	39	24	empirical	empirical	ADJ
fueconorg-5196	39	25	,	,	PUNCT
fueconorg-5196	39	26	and	and	CCONJ
fueconorg-5196	39	27	experimental	experimental	ADJ
fueconorg-5196	39	28	studies	study	NOUN
fueconorg-5196	39	29	today	today	NOUN
fueconorg-5196	39	30	.	.	PUNCT
fueconorg-5196	40	1	given	give	VERB
fueconorg-5196	40	2	that	that	DET
fueconorg-5196	40	3	economic	economic	ADJ
fueconorg-5196	40	4	development	development	NOUN
fueconorg-5196	40	5	of	of	ADP
fueconorg-5196	40	6	underdeveloped	underdeveloped	ADJ
fueconorg-5196	40	7	countries	country	NOUN
fueconorg-5196	40	8	is	be	AUX
fueconorg-5196	40	9	determined	determine	VERB
fueconorg-5196	40	10	by	by	ADP
fueconorg-5196	40	11	a	a	DET
fueconorg-5196	40	12	welldesigned	welldesigne	VERB
fueconorg-5196	40	13	vat	vat	NOUN
fueconorg-5196	40	14	system	system	NOUN
fueconorg-5196	40	15	,	,	PUNCT
fueconorg-5196	40	16	it	it	PRON
fueconorg-5196	40	17	is	be	AUX
fueconorg-5196	40	18	very	very	ADV
fueconorg-5196	40	19	important	important	ADJ
fueconorg-5196	40	20	that	that	SCONJ
fueconorg-5196	40	21	vat	vat	NOUN
fueconorg-5196	40	22	collection	collection	NOUN
fueconorg-5196	40	23	efficiency	efficiency	NOUN
fueconorg-5196	40	24	is	be	AUX
fueconorg-5196	40	25	at	at	ADP
fueconorg-5196	40	26	a	a	DET
fueconorg-5196	40	27	satisfactory	satisfactory	ADJ
fueconorg-5196	40	28	level	level	NOUN
fueconorg-5196	40	29	.	.	PUNCT
fueconorg-5196	41	1	“	"	PUNCT
fueconorg-5196	41	2	the	the	DET
fueconorg-5196	41	3	development	development	NOUN
fueconorg-5196	41	4	of	of	ADP
fueconorg-5196	41	5	tools	tool	NOUN
fueconorg-5196	41	6	that	that	PRON
fueconorg-5196	41	7	explain	explain	VERB
fueconorg-5196	41	8	the	the	DET
fueconorg-5196	41	9	differences	difference	NOUN
fueconorg-5196	41	10	in	in	ADP
fueconorg-5196	41	11	vat	vat	NOUN
fueconorg-5196	41	12	performance	performance	NOUN
fueconorg-5196	41	13	has	have	AUX
fueconorg-5196	41	14	over	over	ADP
fueconorg-5196	41	15	the	the	DET
fueconorg-5196	41	16	past	past	ADJ
fueconorg-5196	41	17	few	few	ADJ
fueconorg-5196	41	18	years	year	NOUN
fueconorg-5196	41	19	received	receive	VERB
fueconorg-5196	41	20	considerable	considerable	ADJ
fueconorg-5196	41	21	practical	practical	ADJ
fueconorg-5196	41	22	attention	attention	NOUN
fueconorg-5196	41	23	.	.	PUNCT
fueconorg-5196	42	1	the	the	DET
fueconorg-5196	42	2	need	need	NOUN
fueconorg-5196	42	3	for	for	ADP
fueconorg-5196	42	4	conceptual	conceptual	ADJ
fueconorg-5196	42	5	development	development	NOUN
fueconorg-5196	42	6	of	of	ADP
fueconorg-5196	42	7	these	these	DET
fueconorg-5196	42	8	tools	tool	NOUN
fueconorg-5196	42	9	is	be	AUX
fueconorg-5196	42	10	the	the	DET
fueconorg-5196	42	11	result	result	NOUN
fueconorg-5196	42	12	of	of	ADP
fueconorg-5196	42	13	a	a	DET
fueconorg-5196	42	14	tendency	tendency	NOUN
fueconorg-5196	42	15	to	to	PART
fueconorg-5196	42	16	increase	increase	VERB
fueconorg-5196	42	17	vat	vat	NOUN
fueconorg-5196	42	18	revenues	revenue	NOUN
fueconorg-5196	42	19	without	without	ADP
fueconorg-5196	42	20	compromising	compromise	VERB
fueconorg-5196	42	21	other	other	ADJ
fueconorg-5196	42	22	policy	policy	NOUN
fueconorg-5196	42	23	objectives	objective	NOUN
fueconorg-5196	42	24	”	"	PUNCT
fueconorg-5196	42	25	(	(	PUNCT
fueconorg-5196	42	26	keen	keen	ADJ
fueconorg-5196	42	27	,	,	PUNCT
fueconorg-5196	42	28	2013a	2013a	NUM
fueconorg-5196	42	29	)	)	PUNCT
fueconorg-5196	42	30	.	.	PUNCT
fueconorg-5196	43	1	the	the	DET
fueconorg-5196	43	2	aim	aim	NOUN
fueconorg-5196	43	3	of	of	ADP
fueconorg-5196	43	4	this	this	DET
fueconorg-5196	43	5	paper	paper	NOUN
fueconorg-5196	43	6	is	be	AUX
fueconorg-5196	43	7	to	to	ADP
fueconorg-5196	43	8	improving	improve	VERB
fueconorg-5196	43	9	performance	performance	NOUN
fueconorg-5196	43	10	of	of	ADP
fueconorg-5196	43	11	vat	vat	NOUN
fueconorg-5196	43	12	system	system	NOUN
fueconorg-5196	43	13	in	in	ADP
fueconorg-5196	43	14	developing	develop	VERB
fueconorg-5196	43	15	eu	eu	PROPN
fueconorg-5196	43	16	countries	country	NOUN
fueconorg-5196	43	17	...	...	PUNCT
fueconorg-5196	43	18	241	241	NUM
fueconorg-5196	43	19	investigate	investigate	VERB
fueconorg-5196	43	20	factors	factor	NOUN
fueconorg-5196	43	21	that	that	PRON
fueconorg-5196	43	22	influence	influence	AUX
fueconorg-5196	43	23	vat	vat	NOUN
fueconorg-5196	43	24	collection	collection	NOUN
fueconorg-5196	43	25	efficiency	efficiency	NOUN
fueconorg-5196	43	26	,	,	PUNCT
fueconorg-5196	43	27	which	which	PRON
fueconorg-5196	43	28	will	will	AUX
fueconorg-5196	43	29	be	be	AUX
fueconorg-5196	43	30	one	one	NUM
fueconorg-5196	43	31	of	of	ADP
fueconorg-5196	43	32	the	the	DET
fueconorg-5196	43	33	options	option	NOUN
fueconorg-5196	43	34	for	for	ADP
fueconorg-5196	43	35	increasing	increase	VERB
fueconorg-5196	43	36	tax	tax	NOUN
fueconorg-5196	43	37	revenues	revenue	NOUN
fueconorg-5196	43	38	.	.	PUNCT
fueconorg-5196	44	1	the	the	DET
fueconorg-5196	44	2	starting	starting	NOUN
fueconorg-5196	44	3	point	point	NOUN
fueconorg-5196	44	4	is	be	AUX
fueconorg-5196	44	5	the	the	DET
fueconorg-5196	44	6	fact	fact	NOUN
fueconorg-5196	44	7	that	that	SCONJ
fueconorg-5196	44	8	studies	study	NOUN
fueconorg-5196	44	9	dealing	deal	VERB
fueconorg-5196	44	10	with	with	ADP
fueconorg-5196	44	11	vat	vat	NOUN
fueconorg-5196	44	12	collection	collection	NOUN
fueconorg-5196	44	13	efficiency	efficiency	NOUN
fueconorg-5196	44	14	factors	factor	NOUN
fueconorg-5196	44	15	are	be	AUX
fueconorg-5196	44	16	scarce	scarce	ADJ
fueconorg-5196	44	17	.	.	PUNCT
fueconorg-5196	45	1	we	we	PRON
fueconorg-5196	45	2	focus	focus	VERB
fueconorg-5196	45	3	on	on	ADP
fueconorg-5196	45	4	the	the	DET
fueconorg-5196	45	5	underdeveloped	underdeveloped	ADJ
fueconorg-5196	45	6	countries	country	NOUN
fueconorg-5196	45	7	of	of	ADP
fueconorg-5196	45	8	the	the	DET
fueconorg-5196	45	9	european	european	PROPN
fueconorg-5196	45	10	union	union	PROPN
fueconorg-5196	45	11	,	,	PUNCT
fueconorg-5196	45	12	because	because	SCONJ
fueconorg-5196	45	13	these	these	DET
fueconorg-5196	45	14	countries	country	NOUN
fueconorg-5196	45	15	“	"	PUNCT
fueconorg-5196	45	16	experienced	experience	VERB
fueconorg-5196	45	17	significant	significant	ADJ
fueconorg-5196	45	18	government	government	NOUN
fueconorg-5196	45	19	changes	change	NOUN
fueconorg-5196	45	20	during	during	ADP
fueconorg-5196	45	21	economic	economic	ADJ
fueconorg-5196	45	22	transformation	transformation	NOUN
fueconorg-5196	45	23	”	"	PUNCT
fueconorg-5196	45	24	(	(	PUNCT
fueconorg-5196	45	25	bayar	bayar	PROPN
fueconorg-5196	45	26	,	,	PUNCT
fueconorg-5196	45	27	2016	2016	NUM
fueconorg-5196	45	28	,	,	PUNCT
fueconorg-5196	45	29	p.	p.	NOUN
fueconorg-5196	45	30	6	6	NUM
fueconorg-5196	45	31	)	)	PUNCT
fueconorg-5196	45	32	.	.	PUNCT
fueconorg-5196	46	1	the	the	DET
fueconorg-5196	46	2	main	main	ADJ
fueconorg-5196	46	3	objective	objective	NOUN
fueconorg-5196	46	4	of	of	ADP
fueconorg-5196	46	5	this	this	DET
fueconorg-5196	46	6	study	study	NOUN
fueconorg-5196	46	7	is	be	AUX
fueconorg-5196	46	8	to	to	PART
fueconorg-5196	46	9	investigate	investigate	VERB
fueconorg-5196	46	10	factors	factor	NOUN
fueconorg-5196	46	11	that	that	PRON
fueconorg-5196	46	12	influenced	influence	VERB
fueconorg-5196	46	13	vat	vat	NOUN
fueconorg-5196	46	14	collection	collection	NOUN
fueconorg-5196	46	15	efficiency	efficiency	NOUN
fueconorg-5196	46	16	during	during	ADP
fueconorg-5196	46	17	the	the	DET
fueconorg-5196	46	18	period	period	NOUN
fueconorg-5196	46	19	1997	1997	NUM
fueconorg-5196	46	20	-	-	SYM
fueconorg-5196	46	21	2017	2017	NUM
fueconorg-5196	46	22	.	.	PUNCT
fueconorg-5196	47	1	we	we	PRON
fueconorg-5196	47	2	focus	focus	VERB
fueconorg-5196	47	3	on	on	ADP
fueconorg-5196	47	4	greece	greece	PROPN
fueconorg-5196	47	5	and	and	CCONJ
fueconorg-5196	47	6	hungary	hungary	PROPN
fueconorg-5196	47	7	,	,	PUNCT
fueconorg-5196	47	8	which	which	PRON
fueconorg-5196	47	9	were	be	AUX
fueconorg-5196	47	10	among	among	ADP
fueconorg-5196	47	11	the	the	DET
fueconorg-5196	47	12	first	first	ADJ
fueconorg-5196	47	13	countries	country	NOUN
fueconorg-5196	47	14	to	to	PART
fueconorg-5196	47	15	introduce	introduce	VERB
fueconorg-5196	47	16	the	the	DET
fueconorg-5196	47	17	vat	vat	NOUN
fueconorg-5196	47	18	system	system	NOUN
fueconorg-5196	47	19	in	in	ADP
fueconorg-5196	47	20	the	the	DET
fueconorg-5196	47	21	1980s	1980	NOUN
fueconorg-5196	47	22	,	,	PUNCT
fueconorg-5196	47	23	then	then	ADV
fueconorg-5196	47	24	estonia	estonia	PROPN
fueconorg-5196	47	25	,	,	PUNCT
fueconorg-5196	47	26	slovakia	slovakia	PROPN
fueconorg-5196	47	27	,	,	PUNCT
fueconorg-5196	47	28	the	the	DET
fueconorg-5196	47	29	czech	czech	PROPN
fueconorg-5196	47	30	republic	republic	NOUN
fueconorg-5196	47	31	,	,	PUNCT
fueconorg-5196	47	32	poland	poland	PROPN
fueconorg-5196	47	33	,	,	PUNCT
fueconorg-5196	47	34	romania	romania	PROPN
fueconorg-5196	47	35	,	,	PUNCT
fueconorg-5196	47	36	and	and	CCONJ
fueconorg-5196	47	37	bulgaria	bulgaria	PROPN
fueconorg-5196	47	38	,	,	PUNCT
fueconorg-5196	47	39	countries	country	NOUN
fueconorg-5196	47	40	that	that	PRON
fueconorg-5196	47	41	introduced	introduce	VERB
fueconorg-5196	47	42	the	the	DET
fueconorg-5196	47	43	vat	vat	NOUN
fueconorg-5196	47	44	to	to	PART
fueconorg-5196	47	45	join	join	VERB
fueconorg-5196	47	46	the	the	DET
fueconorg-5196	47	47	eu	eu	PROPN
fueconorg-5196	47	48	in	in	ADP
fueconorg-5196	47	49	the	the	DET
fueconorg-5196	47	50	1990s	1990	NOUN
fueconorg-5196	47	51	,	,	PUNCT
fueconorg-5196	47	52	as	as	ADV
fueconorg-5196	47	53	well	well	ADV
fueconorg-5196	47	54	as	as	ADP
fueconorg-5196	47	55	latvia	latvia	PROPN
fueconorg-5196	47	56	,	,	PUNCT
fueconorg-5196	47	57	lithuania	lithuania	PROPN
fueconorg-5196	47	58	,	,	PUNCT
fueconorg-5196	47	59	and	and	CCONJ
fueconorg-5196	47	60	slovenia	slovenia	PROPN
fueconorg-5196	47	61	,	,	PUNCT
fueconorg-5196	47	62	which	which	PRON
fueconorg-5196	47	63	have	have	AUX
fueconorg-5196	47	64	recently	recently	ADV
fueconorg-5196	47	65	incorporated	incorporate	VERB
fueconorg-5196	47	66	vat	vat	NOUN
fueconorg-5196	47	67	.	.	PUNCT
fueconorg-5196	48	1	in	in	ADP
fueconorg-5196	48	2	particular	particular	ADJ
fueconorg-5196	48	3	,	,	PUNCT
fueconorg-5196	48	4	we	we	PRON
fueconorg-5196	48	5	want	want	VERB
fueconorg-5196	48	6	to	to	PART
fueconorg-5196	48	7	answer	answer	VERB
fueconorg-5196	48	8	the	the	DET
fueconorg-5196	48	9	following	follow	VERB
fueconorg-5196	48	10	questions	question	NOUN
fueconorg-5196	48	11	.	.	PUNCT
fueconorg-5196	49	1	first	first	ADV
fueconorg-5196	49	2	,	,	PUNCT
fueconorg-5196	49	3	which	which	DET
fueconorg-5196	49	4	empirical	empirical	ADJ
fueconorg-5196	49	5	link	link	NOUN
fueconorg-5196	49	6	exists	exist	VERB
fueconorg-5196	49	7	between	between	ADP
fueconorg-5196	49	8	analyzed	analyze	VERB
fueconorg-5196	49	9	independent	independent	ADJ
fueconorg-5196	49	10	variables	variable	NOUN
fueconorg-5196	49	11	,	,	PUNCT
fueconorg-5196	49	12	gdp	gdp	NOUN
fueconorg-5196	49	13	growth	growth	NOUN
fueconorg-5196	49	14	rate	rate	NOUN
fueconorg-5196	49	15	,	,	PUNCT
fueconorg-5196	49	16	standard	standard	ADJ
fueconorg-5196	49	17	vat	vat	NOUN
fueconorg-5196	49	18	rate	rate	NOUN
fueconorg-5196	49	19	,	,	PUNCT
fueconorg-5196	49	20	export	export	NOUN
fueconorg-5196	49	21	of	of	ADP
fueconorg-5196	49	22	goods	good	NOUN
fueconorg-5196	49	23	,	,	PUNCT
fueconorg-5196	49	24	export	export	NOUN
fueconorg-5196	49	25	of	of	ADP
fueconorg-5196	49	26	services	service	NOUN
fueconorg-5196	49	27	,	,	PUNCT
fueconorg-5196	49	28	wages	wage	NOUN
fueconorg-5196	49	29	and	and	CCONJ
fueconorg-5196	49	30	salaries	salary	NOUN
fueconorg-5196	49	31	,	,	PUNCT
fueconorg-5196	49	32	household	household	NOUN
fueconorg-5196	49	33	consumption	consumption	NOUN
fueconorg-5196	49	34	,	,	PUNCT
fueconorg-5196	49	35	and	and	CCONJ
fueconorg-5196	49	36	vat	vat	NOUN
fueconorg-5196	49	37	collection	collection	NOUN
fueconorg-5196	49	38	efficiency	efficiency	NOUN
fueconorg-5196	49	39	in	in	ADP
fueconorg-5196	49	40	underdeveloped	underdeveloped	ADJ
fueconorg-5196	49	41	eu	eu	PROPN
fueconorg-5196	49	42	countries	country	NOUN
fueconorg-5196	49	43	?	?	PUNCT
fueconorg-5196	50	1	what	what	PRON
fueconorg-5196	50	2	factors	factor	NOUN
fueconorg-5196	50	3	determine	determine	VERB
fueconorg-5196	50	4	vat	vat	NOUN
fueconorg-5196	50	5	collection	collection	NOUN
fueconorg-5196	50	6	efficiency	efficiency	NOUN
fueconorg-5196	50	7	and	and	CCONJ
fueconorg-5196	50	8	the	the	DET
fueconorg-5196	50	9	way	way	NOUN
fueconorg-5196	50	10	to	to	PART
fueconorg-5196	50	11	generate	generate	VERB
fueconorg-5196	50	12	higher	high	ADJ
fueconorg-5196	50	13	tax	tax	NOUN
fueconorg-5196	50	14	revenues	revenue	NOUN
fueconorg-5196	50	15	?	?	PUNCT
fueconorg-5196	51	1	we	we	PRON
fueconorg-5196	51	2	also	also	ADV
fueconorg-5196	51	3	want	want	VERB
fueconorg-5196	51	4	to	to	PART
fueconorg-5196	51	5	show	show	VERB
fueconorg-5196	51	6	negative	negative	ADJ
fueconorg-5196	51	7	effects	effect	NOUN
fueconorg-5196	51	8	of	of	ADP
fueconorg-5196	51	9	higher	high	ADJ
fueconorg-5196	51	10	standard	standard	ADJ
fueconorg-5196	51	11	rates	rate	NOUN
fueconorg-5196	51	12	on	on	ADP
fueconorg-5196	51	13	vat	vat	NOUN
fueconorg-5196	51	14	collection	collection	NOUN
fueconorg-5196	51	15	efficiency	efficiency	NOUN
fueconorg-5196	51	16	.	.	PUNCT
fueconorg-5196	52	1	section	section	NOUN
fueconorg-5196	52	2	ii	ii	PROPN
fueconorg-5196	52	3	provides	provide	VERB
fueconorg-5196	52	4	an	an	DET
fueconorg-5196	52	5	overview	overview	NOUN
fueconorg-5196	52	6	of	of	ADP
fueconorg-5196	52	7	existing	exist	VERB
fueconorg-5196	52	8	literature	literature	NOUN
fueconorg-5196	52	9	on	on	ADP
fueconorg-5196	52	10	determinants	determinant	NOUN
fueconorg-5196	52	11	of	of	ADP
fueconorg-5196	52	12	vat	vat	NOUN
fueconorg-5196	52	13	collection	collection	NOUN
fueconorg-5196	52	14	efficiency	efficiency	NOUN
fueconorg-5196	52	15	.	.	PUNCT
fueconorg-5196	53	1	section	section	NOUN
fueconorg-5196	53	2	three	three	NUM
fueconorg-5196	53	3	presents	present	NOUN
fueconorg-5196	53	4	empirical	empirical	ADJ
fueconorg-5196	53	5	methodology	methodology	NOUN
fueconorg-5196	53	6	and	and	CCONJ
fueconorg-5196	53	7	model	model	NOUN
fueconorg-5196	53	8	evaluation	evaluation	NOUN
fueconorg-5196	53	9	.	.	PUNCT
fueconorg-5196	54	1	finally	finally	ADV
fueconorg-5196	54	2	,	,	PUNCT
fueconorg-5196	54	3	section	section	NOUN
fueconorg-5196	54	4	iv	iv	NUM
fueconorg-5196	54	5	gives	give	VERB
fueconorg-5196	54	6	conclusion	conclusion	NOUN
fueconorg-5196	54	7	.	.	PUNCT
fueconorg-5196	55	1	1	1	X
fueconorg-5196	55	2	.	.	X
fueconorg-5196	55	3	factors	factor	NOUN
fueconorg-5196	55	4	affecting	affect	VERB
fueconorg-5196	55	5	vat	vat	NOUN
fueconorg-5196	55	6	collection	collection	NOUN
fueconorg-5196	55	7	efficiency	efficiency	NOUN
fueconorg-5196	55	8	:	:	PUNCT
fueconorg-5196	55	9	literature	literature	NOUN
fueconorg-5196	55	10	review	review	NOUN
fueconorg-5196	55	11	consumption	consumption	NOUN
fueconorg-5196	55	12	taxes	taxis	NOUN
fueconorg-5196	55	13	,	,	PUNCT
fueconorg-5196	55	14	especially	especially	ADV
fueconorg-5196	55	15	value	value	NOUN
fueconorg-5196	55	16	added	add	VERB
fueconorg-5196	55	17	tax	tax	NOUN
fueconorg-5196	55	18	,	,	PUNCT
fueconorg-5196	55	19	first	first	ADV
fueconorg-5196	55	20	gained	gain	VERB
fueconorg-5196	55	21	academic	academic	ADJ
fueconorg-5196	55	22	attention	attention	NOUN
fueconorg-5196	55	23	in	in	ADP
fueconorg-5196	55	24	1980s	1980s	NUM
fueconorg-5196	55	25	.	.	PUNCT
fueconorg-5196	56	1	numerous	numerous	ADJ
fueconorg-5196	56	2	studies	study	NOUN
fueconorg-5196	56	3	speak	speak	VERB
fueconorg-5196	56	4	of	of	ADP
fueconorg-5196	56	5	the	the	DET
fueconorg-5196	56	6	role	role	NOUN
fueconorg-5196	56	7	of	of	ADP
fueconorg-5196	56	8	value	value	NOUN
fueconorg-5196	56	9	added	add	VERB
fueconorg-5196	56	10	tax	tax	NOUN
fueconorg-5196	56	11	and	and	CCONJ
fueconorg-5196	56	12	its	its	PRON
fueconorg-5196	56	13	obvious	obvious	ADJ
fueconorg-5196	56	14	administrative	administrative	ADJ
fueconorg-5196	56	15	advantages	advantage	NOUN
fueconorg-5196	56	16	in	in	ADP
fueconorg-5196	56	17	national	national	ADJ
fueconorg-5196	56	18	development	development	NOUN
fueconorg-5196	56	19	(	(	PUNCT
fueconorg-5196	56	20	bird	bird	NOUN
fueconorg-5196	56	21	,	,	PUNCT
fueconorg-5196	56	22	1987	1987	NUM
fueconorg-5196	56	23	)	)	PUNCT
fueconorg-5196	56	24	.	.	PUNCT
fueconorg-5196	57	1	however	however	ADV
fueconorg-5196	57	2	,	,	PUNCT
fueconorg-5196	57	3	despite	despite	SCONJ
fueconorg-5196	57	4	the	the	DET
fueconorg-5196	57	5	importance	importance	NOUN
fueconorg-5196	57	6	of	of	ADP
fueconorg-5196	57	7	increasing	increase	VERB
fueconorg-5196	57	8	the	the	DET
fueconorg-5196	57	9	revenue	revenue	NOUN
fueconorg-5196	57	10	coming	come	VERB
fueconorg-5196	57	11	from	from	ADP
fueconorg-5196	57	12	this	this	DET
fueconorg-5196	57	13	form	form	NOUN
fueconorg-5196	57	14	of	of	ADP
fueconorg-5196	57	15	taxation	taxation	NOUN
fueconorg-5196	57	16	,	,	PUNCT
fueconorg-5196	57	17	studies	study	NOUN
fueconorg-5196	57	18	on	on	ADP
fueconorg-5196	57	19	the	the	DET
fueconorg-5196	57	20	factors	factor	NOUN
fueconorg-5196	57	21	that	that	PRON
fueconorg-5196	57	22	determine	determine	VERB
fueconorg-5196	57	23	vat	vat	NOUN
fueconorg-5196	57	24	collection	collection	NOUN
fueconorg-5196	57	25	efficiency	efficiency	NOUN
fueconorg-5196	57	26	are	be	AUX
fueconorg-5196	57	27	scarce	scarce	ADJ
fueconorg-5196	57	28	.	.	PUNCT
fueconorg-5196	58	1	“	"	PUNCT
fueconorg-5196	58	2	the	the	DET
fueconorg-5196	58	3	importance	importance	NOUN
fueconorg-5196	58	4	of	of	ADP
fueconorg-5196	58	5	value	value	NOUN
fueconorg-5196	58	6	added	add	VERB
fueconorg-5196	58	7	tax	tax	NOUN
fueconorg-5196	58	8	in	in	ADP
fueconorg-5196	58	9	the	the	DET
fueconorg-5196	58	10	economy	economy	NOUN
fueconorg-5196	58	11	is	be	AUX
fueconorg-5196	58	12	recognized	recognize	VERB
fueconorg-5196	58	13	,	,	PUNCT
fueconorg-5196	58	14	but	but	CCONJ
fueconorg-5196	58	15	this	this	DET
fueconorg-5196	58	16	tax	tax	NOUN
fueconorg-5196	58	17	form	form	NOUN
fueconorg-5196	58	18	is	be	AUX
fueconorg-5196	58	19	mainly	mainly	ADV
fueconorg-5196	58	20	analyzed	analyze	VERB
fueconorg-5196	58	21	only	only	ADV
fueconorg-5196	58	22	in	in	ADP
fueconorg-5196	58	23	terms	term	NOUN
fueconorg-5196	58	24	of	of	ADP
fueconorg-5196	58	25	tax	tax	NOUN
fueconorg-5196	58	26	rate	rate	NOUN
fueconorg-5196	58	27	,	,	PUNCT
fueconorg-5196	58	28	tax	tax	NOUN
fueconorg-5196	58	29	relief	relief	NOUN
fueconorg-5196	58	30	,	,	PUNCT
fueconorg-5196	58	31	and	and	CCONJ
fueconorg-5196	58	32	tax	tax	NOUN
fueconorg-5196	58	33	threshold	threshold	NOUN
fueconorg-5196	58	34	”	"	PUNCT
fueconorg-5196	58	35	(	(	PUNCT
fueconorg-5196	58	36	bikas	bikas	PROPN
fueconorg-5196	58	37	&	&	CCONJ
fueconorg-5196	58	38	andruskiate	andruskiate	PROPN
fueconorg-5196	58	39	,	,	PUNCT
fueconorg-5196	58	40	2013	2013	NUM
fueconorg-5196	58	41	,	,	PUNCT
fueconorg-5196	58	42	p.	p.	NOUN
fueconorg-5196	58	43	41	41	NUM
fueconorg-5196	58	44	)	)	PUNCT
fueconorg-5196	58	45	.	.	PUNCT
fueconorg-5196	59	1	some	some	DET
fueconorg-5196	59	2	authors	author	NOUN
fueconorg-5196	59	3	emphasize	emphasize	VERB
fueconorg-5196	59	4	the	the	DET
fueconorg-5196	59	5	great	great	ADJ
fueconorg-5196	59	6	impact	impact	NOUN
fueconorg-5196	59	7	of	of	ADP
fueconorg-5196	59	8	vat	vat	NOUN
fueconorg-5196	59	9	collection	collection	NOUN
fueconorg-5196	59	10	efficiency	efficiency	NOUN
fueconorg-5196	59	11	on	on	ADP
fueconorg-5196	59	12	revenue	revenue	NOUN
fueconorg-5196	59	13	collection	collection	NOUN
fueconorg-5196	59	14	(	(	PUNCT
fueconorg-5196	59	15	keen	keen	PROPN
fueconorg-5196	59	16	&	&	CCONJ
fueconorg-5196	59	17	lockwood	lockwood	PROPN
fueconorg-5196	59	18	,	,	PUNCT
fueconorg-5196	59	19	2010	2010	NUM
fueconorg-5196	59	20	)	)	PUNCT
fueconorg-5196	59	21	,	,	PUNCT
fueconorg-5196	59	22	but	but	CCONJ
fueconorg-5196	59	23	,	,	PUNCT
fueconorg-5196	59	24	at	at	ADP
fueconorg-5196	59	25	the	the	DET
fueconorg-5196	59	26	same	same	ADJ
fueconorg-5196	59	27	time	time	NOUN
fueconorg-5196	59	28	,	,	PUNCT
fueconorg-5196	59	29	there	there	PRON
fueconorg-5196	59	30	is	be	VERB
fueconorg-5196	59	31	a	a	DET
fueconorg-5196	59	32	relatively	relatively	ADV
fueconorg-5196	59	33	small	small	ADJ
fueconorg-5196	59	34	number	number	NOUN
fueconorg-5196	59	35	of	of	ADP
fueconorg-5196	59	36	empirical	empirical	ADJ
fueconorg-5196	59	37	studies	study	NOUN
fueconorg-5196	59	38	that	that	PRON
fueconorg-5196	59	39	examine	examine	VERB
fueconorg-5196	59	40	determinants	determinant	NOUN
fueconorg-5196	59	41	of	of	ADP
fueconorg-5196	59	42	vat	vat	NOUN
fueconorg-5196	59	43	collection	collection	NOUN
fueconorg-5196	59	44	efficiency	efficiency	NOUN
fueconorg-5196	59	45	.	.	PUNCT
fueconorg-5196	60	1	the	the	DET
fueconorg-5196	60	2	first	first	ADJ
fueconorg-5196	60	3	theorists	theorist	NOUN
fueconorg-5196	60	4	who	who	PRON
fueconorg-5196	60	5	investigated	investigate	VERB
fueconorg-5196	60	6	vat	vat	NOUN
fueconorg-5196	60	7	collection	collection	NOUN
fueconorg-5196	60	8	efficiency	efficiency	NOUN
fueconorg-5196	60	9	were	be	AUX
fueconorg-5196	60	10	agha	agha	PROPN
fueconorg-5196	60	11	and	and	CCONJ
fueconorg-5196	60	12	haughton	haughton	PROPN
fueconorg-5196	60	13	(	(	PUNCT
fueconorg-5196	60	14	1996	1996	NUM
fueconorg-5196	60	15	)	)	PUNCT
fueconorg-5196	60	16	.	.	PUNCT
fueconorg-5196	61	1	the	the	DET
fueconorg-5196	61	2	purpose	purpose	NOUN
fueconorg-5196	61	3	of	of	ADP
fueconorg-5196	61	4	their	their	PRON
fueconorg-5196	61	5	study	study	NOUN
fueconorg-5196	61	6	was	be	AUX
fueconorg-5196	61	7	to	to	PART
fueconorg-5196	61	8	,	,	PUNCT
fueconorg-5196	61	9	through	through	ADP
fueconorg-5196	61	10	a	a	DET
fueconorg-5196	61	11	cross	cross	ADJ
fueconorg-5196	61	12	-	-	ADJ
fueconorg-5196	61	13	country	country	ADJ
fueconorg-5196	61	14	analysis	analysis	NOUN
fueconorg-5196	61	15	,	,	PUNCT
fueconorg-5196	61	16	investigate	investigate	VERB
fueconorg-5196	61	17	determinants	determinant	NOUN
fueconorg-5196	61	18	that	that	PRON
fueconorg-5196	61	19	affect	affect	VERB
fueconorg-5196	61	20	vat	vat	NOUN
fueconorg-5196	61	21	compliance	compliance	NOUN
fueconorg-5196	61	22	.	.	PUNCT
fueconorg-5196	62	1	they	they	PRON
fueconorg-5196	62	2	pay	pay	VERB
fueconorg-5196	62	3	special	special	ADJ
fueconorg-5196	62	4	attention	attention	NOUN
fueconorg-5196	62	5	to	to	ADP
fueconorg-5196	62	6	multiple	multiple	ADJ
fueconorg-5196	62	7	tax	tax	NOUN
fueconorg-5196	62	8	rates	rate	NOUN
fueconorg-5196	62	9	,	,	PUNCT
fueconorg-5196	62	10	as	as	ADV
fueconorg-5196	62	11	well	well	ADV
fueconorg-5196	62	12	as	as	ADP
fueconorg-5196	62	13	to	to	ADP
fueconorg-5196	62	14	high	high	ADJ
fueconorg-5196	62	15	tax	tax	NOUN
fueconorg-5196	62	16	rates	rate	NOUN
fueconorg-5196	62	17	.	.	PUNCT
fueconorg-5196	63	1	observing	observe	VERB
fueconorg-5196	63	2	the	the	DET
fueconorg-5196	63	3	example	example	NOUN
fueconorg-5196	63	4	of	of	ADP
fueconorg-5196	63	5	the	the	DET
fueconorg-5196	63	6	oecd	oecd	PROPN
fueconorg-5196	63	7	countries	country	NOUN
fueconorg-5196	63	8	,	,	PUNCT
fueconorg-5196	63	9	using	use	VERB
fueconorg-5196	63	10	the	the	DET
fueconorg-5196	63	11	1987	1987	NUM
fueconorg-5196	63	12	data	datum	NOUN
fueconorg-5196	63	13	,	,	PUNCT
fueconorg-5196	63	14	the	the	DET
fueconorg-5196	63	15	authors	author	NOUN
fueconorg-5196	63	16	note	note	VERB
fueconorg-5196	63	17	that	that	SCONJ
fueconorg-5196	63	18	vat	vat	NOUN
fueconorg-5196	63	19	collection	collection	NOUN
fueconorg-5196	63	20	efficiency	efficiency	NOUN
fueconorg-5196	63	21	is	be	AUX
fueconorg-5196	63	22	determined	determine	VERB
fueconorg-5196	63	23	by	by	ADP
fueconorg-5196	63	24	standard	standard	ADJ
fueconorg-5196	63	25	rate	rate	NOUN
fueconorg-5196	63	26	level	level	NOUN
fueconorg-5196	63	27	,	,	PUNCT
fueconorg-5196	63	28	number	number	NOUN
fueconorg-5196	63	29	of	of	ADP
fueconorg-5196	63	30	rates	rate	NOUN
fueconorg-5196	63	31	,	,	PUNCT
fueconorg-5196	63	32	administration	administration	NOUN
fueconorg-5196	63	33	,	,	PUNCT
fueconorg-5196	63	34	and	and	CCONJ
fueconorg-5196	63	35	the	the	DET
fueconorg-5196	63	36	period	period	NOUN
fueconorg-5196	63	37	of	of	ADP
fueconorg-5196	63	38	vat	vat	NOUN
fueconorg-5196	63	39	application	application	NOUN
fueconorg-5196	63	40	in	in	ADP
fueconorg-5196	63	41	a	a	DET
fueconorg-5196	63	42	country	country	NOUN
fueconorg-5196	63	43	.	.	PUNCT
fueconorg-5196	64	1	vat	vat	NOUN
fueconorg-5196	64	2	collection	collection	NOUN
fueconorg-5196	64	3	efficiency	efficiency	NOUN
fueconorg-5196	64	4	would	would	AUX
fueconorg-5196	64	5	be	be	AUX
fueconorg-5196	64	6	enhanced	enhance	VERB
fueconorg-5196	64	7	by	by	ADP
fueconorg-5196	64	8	a	a	DET
fueconorg-5196	64	9	lower	low	ADJ
fueconorg-5196	64	10	standard	standard	ADJ
fueconorg-5196	64	11	vat	vat	NOUN
fueconorg-5196	64	12	rate	rate	NOUN
fueconorg-5196	64	13	,	,	PUNCT
fueconorg-5196	64	14	smaller	small	ADJ
fueconorg-5196	64	15	number	number	NOUN
fueconorg-5196	64	16	of	of	ADP
fueconorg-5196	64	17	tax	tax	NOUN
fueconorg-5196	64	18	rates	rate	NOUN
fueconorg-5196	64	19	,	,	PUNCT
fueconorg-5196	64	20	longer	long	ADJ
fueconorg-5196	64	21	application	application	NOUN
fueconorg-5196	64	22	period	period	NOUN
fueconorg-5196	64	23	,	,	PUNCT
fueconorg-5196	64	24	and	and	CCONJ
fueconorg-5196	64	25	better	well	ADJ
fueconorg-5196	64	26	tax	tax	NOUN
fueconorg-5196	64	27	administration	administration	NOUN
fueconorg-5196	64	28	.	.	PUNCT
fueconorg-5196	65	1	bogetić	bogetić	PROPN
fueconorg-5196	65	2	and	and	CCONJ
fueconorg-5196	65	3	hassan	hassan	PROPN
fueconorg-5196	65	4	(	(	PUNCT
fueconorg-5196	65	5	1993	1993	NUM
fueconorg-5196	65	6	)	)	PUNCT
fueconorg-5196	65	7	investigate	investigate	VERB
fueconorg-5196	65	8	the	the	DET
fueconorg-5196	65	9	basic	basic	ADJ
fueconorg-5196	65	10	determinants	determinant	NOUN
fueconorg-5196	65	11	of	of	ADP
fueconorg-5196	65	12	vat	vat	NOUN
fueconorg-5196	65	13	revenue	revenue	NOUN
fueconorg-5196	65	14	,	,	PUNCT
fueconorg-5196	65	15	analyzing	analyze	VERB
fueconorg-5196	65	16	the	the	DET
fueconorg-5196	65	17	statistics	statistic	NOUN
fueconorg-5196	65	18	of	of	ADP
fueconorg-5196	65	19	34	34	NUM
fueconorg-5196	65	20	countries	country	NOUN
fueconorg-5196	65	21	.	.	PUNCT
fueconorg-5196	66	1	their	their	PRON
fueconorg-5196	66	2	research	research	NOUN
fueconorg-5196	66	3	involves	involve	VERB
fueconorg-5196	66	4	20	20	NUM
fueconorg-5196	66	5	countries	country	NOUN
fueconorg-5196	66	6	with	with	ADP
fueconorg-5196	66	7	a	a	DET
fueconorg-5196	66	8	single	single	ADJ
fueconorg-5196	66	9	rate	rate	NOUN
fueconorg-5196	66	10	and	and	CCONJ
fueconorg-5196	66	11	14	14	NUM
fueconorg-5196	66	12	countries	country	NOUN
fueconorg-5196	66	13	using	use	VERB
fueconorg-5196	66	14	multiple	multiple	ADJ
fueconorg-5196	66	15	rates	rate	NOUN
fueconorg-5196	66	16	.	.	PUNCT
fueconorg-5196	67	1	theorists	theorist	NOUN
fueconorg-5196	67	2	,	,	PUNCT
fueconorg-5196	67	3	among	among	ADP
fueconorg-5196	67	4	other	other	ADJ
fueconorg-5196	67	5	things	thing	NOUN
fueconorg-5196	67	6	,	,	PUNCT
fueconorg-5196	67	7	give	give	VERB
fueconorg-5196	67	8	an	an	DET
fueconorg-5196	67	9	answer	answer	NOUN
fueconorg-5196	67	10	to	to	ADP
fueconorg-5196	67	11	the	the	DET
fueconorg-5196	67	12	question	question	NOUN
fueconorg-5196	67	13	whether	whether	SCONJ
fueconorg-5196	67	14	there	there	PRON
fueconorg-5196	67	15	is	be	VERB
fueconorg-5196	67	16	a	a	DET
fueconorg-5196	67	17	statistically	statistically	ADV
fueconorg-5196	67	18	significant	significant	ADJ
fueconorg-5196	67	19	difference	difference	NOUN
fueconorg-5196	67	20	in	in	ADP
fueconorg-5196	67	21	vat	vat	NOUN
fueconorg-5196	67	22	performance	performance	NOUN
fueconorg-5196	67	23	between	between	ADP
fueconorg-5196	67	24	countries	country	NOUN
fueconorg-5196	67	25	with	with	ADP
fueconorg-5196	67	26	a	a	DET
fueconorg-5196	67	27	single	single	ADJ
fueconorg-5196	67	28	vat	vat	NOUN
fueconorg-5196	67	29	rate	rate	NOUN
fueconorg-5196	67	30	and	and	CCONJ
fueconorg-5196	67	31	countries	country	NOUN
fueconorg-5196	67	32	with	with	ADP
fueconorg-5196	67	33	a	a	DET
fueconorg-5196	67	34	multiple	multiple	ADJ
fueconorg-5196	67	35	vat	vat	NOUN
fueconorg-5196	67	36	rate	rate	NOUN
fueconorg-5196	67	37	.	.	PUNCT
fueconorg-5196	68	1	the	the	DET
fueconorg-5196	68	2	results	result	NOUN
fueconorg-5196	68	3	of	of	ADP
fueconorg-5196	68	4	their	their	PRON
fueconorg-5196	68	5	regression	regression	NOUN
fueconorg-5196	68	6	model	model	NOUN
fueconorg-5196	68	7	show	show	VERB
fueconorg-5196	68	8	that	that	SCONJ
fueconorg-5196	68	9	key	key	ADJ
fueconorg-5196	68	10	variables	variable	NOUN
fueconorg-5196	68	11	that	that	PRON
fueconorg-5196	68	12	affect	affect	VERB
fueconorg-5196	68	13	the	the	DET
fueconorg-5196	68	14	performance	performance	NOUN
fueconorg-5196	68	15	of	of	ADP
fueconorg-5196	68	16	vat	vat	NOUN
fueconorg-5196	68	17	revenue	revenue	NOUN
fueconorg-5196	68	18	are	be	AUX
fueconorg-5196	68	19	:	:	PUNCT
fueconorg-5196	68	20	rate	rate	NOUN
fueconorg-5196	68	21	,	,	PUNCT
fueconorg-5196	68	22	tax	tax	NOUN
fueconorg-5196	68	23	base	base	NOUN
fueconorg-5196	68	24	,	,	PUNCT
fueconorg-5196	68	25	and	and	CCONJ
fueconorg-5196	68	26	rate	rate	NOUN
fueconorg-5196	68	27	dispersion	dispersion	NOUN
fueconorg-5196	68	28	.	.	PUNCT
fueconorg-5196	69	1	the	the	DET
fueconorg-5196	69	2	determinant	determinant	ADJ
fueconorg-5196	69	3	,	,	PUNCT
fueconorg-5196	69	4	whose	whose	DET
fueconorg-5196	69	5	character	character	NOUN
fueconorg-5196	69	6	242	242	NUM
fueconorg-5196	69	7	m.	m.	NOUN
fueconorg-5196	69	8	đorđević	đorđević	NOUN
fueconorg-5196	69	9	,	,	PUNCT
fueconorg-5196	69	10	j.	j.	PROPN
fueconorg-5196	69	11	đurović	đurović	PROPN
fueconorg-5196	69	12	todorović	todorović	PROPN
fueconorg-5196	69	13	,	,	PUNCT
fueconorg-5196	69	14	m.	m.	NOUN
fueconorg-5196	69	15	ristić	ristić	VERB
fueconorg-5196	69	16	the	the	DET
fueconorg-5196	69	17	authors	author	NOUN
fueconorg-5196	69	18	emphasize	emphasize	VERB
fueconorg-5196	69	19	,	,	PUNCT
fueconorg-5196	69	20	is	be	AUX
fueconorg-5196	69	21	vat	vat	NOUN
fueconorg-5196	69	22	rate	rate	NOUN
fueconorg-5196	69	23	.	.	PUNCT
fueconorg-5196	70	1	according	accord	VERB
fueconorg-5196	70	2	to	to	ADP
fueconorg-5196	70	3	their	their	PRON
fueconorg-5196	70	4	estimator	estimator	NOUN
fueconorg-5196	70	5	model	model	NOUN
fueconorg-5196	70	6	,	,	PUNCT
fueconorg-5196	70	7	countries	country	NOUN
fueconorg-5196	70	8	with	with	ADP
fueconorg-5196	70	9	tax	tax	NOUN
fueconorg-5196	70	10	systems	system	NOUN
fueconorg-5196	70	11	involving	involve	VERB
fueconorg-5196	70	12	a	a	DET
fueconorg-5196	70	13	single	single	ADJ
fueconorg-5196	70	14	vat	vat	NOUN
fueconorg-5196	70	15	rate	rate	NOUN
fueconorg-5196	70	16	may	may	AUX
fueconorg-5196	70	17	have	have	VERB
fueconorg-5196	70	18	higher	high	ADJ
fueconorg-5196	70	19	vat	vat	NOUN
fueconorg-5196	70	20	revenues	revenue	NOUN
fueconorg-5196	70	21	.	.	PUNCT
fueconorg-5196	71	1	they	they	PRON
fueconorg-5196	71	2	point	point	VERB
fueconorg-5196	71	3	out	out	ADP
fueconorg-5196	71	4	that	that	SCONJ
fueconorg-5196	71	5	their	their	PRON
fueconorg-5196	71	6	results	result	NOUN
fueconorg-5196	71	7	are	be	AUX
fueconorg-5196	71	8	crucial	crucial	ADJ
fueconorg-5196	71	9	in	in	ADP
fueconorg-5196	71	10	creating	create	VERB
fueconorg-5196	71	11	a	a	DET
fueconorg-5196	71	12	tax	tax	NOUN
fueconorg-5196	71	13	policy	policy	NOUN
fueconorg-5196	71	14	in	in	ADP
fueconorg-5196	71	15	developing	develop	VERB
fueconorg-5196	71	16	countries	country	NOUN
fueconorg-5196	71	17	planning	plan	VERB
fueconorg-5196	71	18	to	to	PART
fueconorg-5196	71	19	introduce	introduce	VERB
fueconorg-5196	71	20	a	a	DET
fueconorg-5196	71	21	single	single	ADJ
fueconorg-5196	71	22	tax	tax	NOUN
fueconorg-5196	71	23	rate	rate	NOUN
fueconorg-5196	71	24	in	in	ADP
fueconorg-5196	71	25	their	their	PRON
fueconorg-5196	71	26	tax	tax	NOUN
fueconorg-5196	71	27	systems	system	NOUN
fueconorg-5196	71	28	.	.	PUNCT
fueconorg-5196	72	1	agha	agha	PROPN
fueconorg-5196	72	2	and	and	CCONJ
fueconorg-5196	72	3	haughton	haughton	PROPN
fueconorg-5196	72	4	(	(	PUNCT
fueconorg-5196	72	5	1996a	1996a	NUM
fueconorg-5196	72	6	)	)	PUNCT
fueconorg-5196	72	7	analyze	analyze	VERB
fueconorg-5196	72	8	vat	vat	NOUN
fueconorg-5196	72	9	collection	collection	NOUN
fueconorg-5196	72	10	efficiency	efficiency	NOUN
fueconorg-5196	72	11	determinants	determinant	NOUN
fueconorg-5196	72	12	,	,	PUNCT
fueconorg-5196	72	13	using	use	VERB
fueconorg-5196	72	14	the	the	DET
fueconorg-5196	72	15	1987	1987	NUM
fueconorg-5196	72	16	statistics	statistic	NOUN
fueconorg-5196	72	17	of	of	ADP
fueconorg-5196	72	18	17	17	NUM
fueconorg-5196	72	19	oecd	oecd	NOUN
fueconorg-5196	72	20	countries	country	NOUN
fueconorg-5196	72	21	.	.	PUNCT
fueconorg-5196	73	1	the	the	DET
fueconorg-5196	73	2	authors	author	NOUN
fueconorg-5196	73	3	conceive	conceive	VERB
fueconorg-5196	73	4	the	the	DET
fueconorg-5196	73	5	index	index	NOUN
fueconorg-5196	73	6	of	of	ADP
fueconorg-5196	73	7	compliance	compliance	NOUN
fueconorg-5196	73	8	,	,	PUNCT
fueconorg-5196	73	9	regressed	regress	VERB
fueconorg-5196	73	10	against	against	ADP
fueconorg-5196	73	11	determinants	determinant	NOUN
fueconorg-5196	73	12	.	.	PUNCT
fueconorg-5196	74	1	they	they	PRON
fueconorg-5196	74	2	pay	pay	VERB
fueconorg-5196	74	3	particular	particular	ADJ
fueconorg-5196	74	4	attention	attention	NOUN
fueconorg-5196	74	5	to	to	ADP
fueconorg-5196	74	6	what	what	PRON
fueconorg-5196	74	7	happens	happen	VERB
fueconorg-5196	74	8	if	if	SCONJ
fueconorg-5196	74	9	the	the	DET
fueconorg-5196	74	10	country	country	NOUN
fueconorg-5196	74	11	introduces	introduce	VERB
fueconorg-5196	74	12	multiple	multiple	ADJ
fueconorg-5196	74	13	rates	rate	NOUN
fueconorg-5196	74	14	,	,	PUNCT
fueconorg-5196	74	15	as	as	ADV
fueconorg-5196	74	16	well	well	ADV
fueconorg-5196	74	17	as	as	ADP
fueconorg-5196	74	18	to	to	ADP
fueconorg-5196	74	19	the	the	DET
fueconorg-5196	74	20	effects	effect	NOUN
fueconorg-5196	74	21	of	of	ADP
fueconorg-5196	74	22	high	high	ADJ
fueconorg-5196	74	23	vat	vat	NOUN
fueconorg-5196	74	24	rates	rate	NOUN
fueconorg-5196	74	25	.	.	PUNCT
fueconorg-5196	75	1	the	the	DET
fueconorg-5196	75	2	results	result	NOUN
fueconorg-5196	75	3	of	of	ADP
fueconorg-5196	75	4	the	the	DET
fueconorg-5196	75	5	regression	regression	NOUN
fueconorg-5196	75	6	analysis	analysis	NOUN
fueconorg-5196	75	7	show	show	VERB
fueconorg-5196	75	8	that	that	SCONJ
fueconorg-5196	75	9	efficiency	efficiency	NOUN
fueconorg-5196	75	10	can	can	AUX
fueconorg-5196	75	11	be	be	AUX
fueconorg-5196	75	12	improved	improve	VERB
fueconorg-5196	75	13	with	with	ADP
fueconorg-5196	75	14	a	a	DET
fueconorg-5196	75	15	lower	low	ADJ
fueconorg-5196	75	16	vat	vat	NOUN
fueconorg-5196	75	17	rate	rate	NOUN
fueconorg-5196	75	18	,	,	PUNCT
fueconorg-5196	75	19	fewer	few	ADJ
fueconorg-5196	75	20	rates	rate	NOUN
fueconorg-5196	75	21	,	,	PUNCT
fueconorg-5196	75	22	smaller	small	ADJ
fueconorg-5196	75	23	population	population	NOUN
fueconorg-5196	75	24	,	,	PUNCT
fueconorg-5196	75	25	more	more	ADJ
fueconorg-5196	75	26	learning	learning	NOUN
fueconorg-5196	75	27	time	time	NOUN
fueconorg-5196	75	28	,	,	PUNCT
fueconorg-5196	75	29	and	and	CCONJ
fueconorg-5196	75	30	greater	great	ADJ
fueconorg-5196	75	31	spending	spending	NOUN
fueconorg-5196	75	32	on	on	ADP
fueconorg-5196	75	33	administration	administration	NOUN
fueconorg-5196	75	34	.	.	PUNCT
fueconorg-5196	76	1	ebrill	ebrill	PROPN
fueconorg-5196	76	2	et	et	PROPN
fueconorg-5196	76	3	al	al	PROPN
fueconorg-5196	76	4	.	.	PROPN
fueconorg-5196	77	1	(	(	PUNCT
fueconorg-5196	77	2	2002	2002	NUM
fueconorg-5196	77	3	)	)	PUNCT
fueconorg-5196	77	4	investigate	investigate	VERB
fueconorg-5196	77	5	the	the	DET
fueconorg-5196	77	6	basic	basic	ADJ
fueconorg-5196	77	7	factors	factor	NOUN
fueconorg-5196	77	8	behind	behind	ADP
fueconorg-5196	77	9	the	the	DET
fueconorg-5196	77	10	relatively	relatively	ADV
fueconorg-5196	77	11	high	high	ADJ
fueconorg-5196	77	12	level	level	NOUN
fueconorg-5196	77	13	of	of	ADP
fueconorg-5196	77	14	cefficiency	cefficiency	NOUN
fueconorg-5196	77	15	and	and	CCONJ
fueconorg-5196	77	16	conclude	conclude	VERB
fueconorg-5196	77	17	that	that	SCONJ
fueconorg-5196	77	18	a	a	DET
fueconorg-5196	77	19	high	high	ADJ
fueconorg-5196	77	20	level	level	NOUN
fueconorg-5196	77	21	of	of	ADP
fueconorg-5196	77	22	trade	trade	NOUN
fueconorg-5196	77	23	share	share	NOUN
fueconorg-5196	77	24	,	,	PUNCT
fueconorg-5196	77	25	high	high	ADJ
fueconorg-5196	77	26	literacy	literacy	NOUN
fueconorg-5196	77	27	rates	rate	NOUN
fueconorg-5196	77	28	,	,	PUNCT
fueconorg-5196	77	29	and	and	CCONJ
fueconorg-5196	77	30	the	the	DET
fueconorg-5196	77	31	time	time	NOUN
fueconorg-5196	77	32	period	period	NOUN
fueconorg-5196	77	33	of	of	ADP
fueconorg-5196	77	34	vat	vat	NOUN
fueconorg-5196	77	35	application	application	NOUN
fueconorg-5196	77	36	are	be	AUX
fueconorg-5196	77	37	crucial	crucial	ADJ
fueconorg-5196	77	38	for	for	ADP
fueconorg-5196	77	39	vat	vat	NOUN
fueconorg-5196	77	40	revenues	revenue	NOUN
fueconorg-5196	77	41	.	.	PUNCT
fueconorg-5196	78	1	aizenman	aizenman	NOUN
fueconorg-5196	78	2	and	and	CCONJ
fueconorg-5196	78	3	jinjarak	jinjarak	PROPN
fueconorg-5196	78	4	(	(	PUNCT
fueconorg-5196	78	5	2005	2005	NUM
fueconorg-5196	78	6	)	)	PUNCT
fueconorg-5196	78	7	investigate	investigate	VERB
fueconorg-5196	78	8	the	the	DET
fueconorg-5196	78	9	connection	connection	NOUN
fueconorg-5196	78	10	between	between	ADP
fueconorg-5196	78	11	several	several	ADJ
fueconorg-5196	78	12	factors	factor	NOUN
fueconorg-5196	78	13	and	and	CCONJ
fueconorg-5196	78	14	vat	vat	NOUN
fueconorg-5196	78	15	collection	collection	NOUN
fueconorg-5196	78	16	efficiency	efficiency	NOUN
fueconorg-5196	78	17	.	.	PUNCT
fueconorg-5196	79	1	they	they	PRON
fueconorg-5196	79	2	base	base	VERB
fueconorg-5196	79	3	their	their	PRON
fueconorg-5196	79	4	research	research	NOUN
fueconorg-5196	79	5	on	on	ADP
fueconorg-5196	79	6	statistical	statistical	ADJ
fueconorg-5196	79	7	data	datum	NOUN
fueconorg-5196	79	8	in	in	ADP
fueconorg-5196	79	9	the	the	DET
fueconorg-5196	79	10	1970	1970	NUM
fueconorg-5196	79	11	-	-	SYM
fueconorg-5196	79	12	1999	1999	NUM
fueconorg-5196	79	13	period	period	NOUN
fueconorg-5196	79	14	.	.	PUNCT
fueconorg-5196	80	1	the	the	DET
fueconorg-5196	80	2	survey	survey	NOUN
fueconorg-5196	80	3	covers	cover	VERB
fueconorg-5196	80	4	the	the	DET
fueconorg-5196	80	5	statistics	statistic	NOUN
fueconorg-5196	80	6	of	of	ADP
fueconorg-5196	80	7	44	44	NUM
fueconorg-5196	80	8	countries	country	NOUN
fueconorg-5196	80	9	and	and	CCONJ
fueconorg-5196	80	10	uses	use	VERB
fueconorg-5196	80	11	panel	panel	NOUN
fueconorg-5196	80	12	regression	regression	NOUN
fueconorg-5196	80	13	.	.	PUNCT
fueconorg-5196	81	1	the	the	DET
fueconorg-5196	81	2	analysis	analysis	NOUN
fueconorg-5196	81	3	includes	include	VERB
fueconorg-5196	81	4	estonia	estonia	PROPN
fueconorg-5196	81	5	,	,	PUNCT
fueconorg-5196	81	6	greece	greece	PROPN
fueconorg-5196	81	7	,	,	PUNCT
fueconorg-5196	81	8	hungary	hungary	PROPN
fueconorg-5196	81	9	,	,	PUNCT
fueconorg-5196	81	10	and	and	CCONJ
fueconorg-5196	81	11	poland	poland	PROPN
fueconorg-5196	81	12	.	.	PUNCT
fueconorg-5196	82	1	the	the	DET
fueconorg-5196	82	2	authors	author	NOUN
fueconorg-5196	82	3	examine	examine	VERB
fueconorg-5196	82	4	the	the	DET
fueconorg-5196	82	5	following	follow	VERB
fueconorg-5196	82	6	explanatory	explanatory	ADJ
fueconorg-5196	82	7	variables	variable	NOUN
fueconorg-5196	82	8	:	:	PUNCT
fueconorg-5196	82	9	real	real	ADJ
fueconorg-5196	82	10	gdp	gdp	NOUN
fueconorg-5196	82	11	per	per	ADP
fueconorg-5196	82	12	capita	capita	NOUN
fueconorg-5196	82	13	,	,	PUNCT
fueconorg-5196	82	14	share	share	NOUN
fueconorg-5196	82	15	of	of	ADP
fueconorg-5196	82	16	agriculture	agriculture	NOUN
fueconorg-5196	82	17	,	,	PUNCT
fueconorg-5196	82	18	trade	trade	NOUN
fueconorg-5196	82	19	development	development	NOUN
fueconorg-5196	82	20	and	and	CCONJ
fueconorg-5196	82	21	level	level	NOUN
fueconorg-5196	82	22	of	of	ADP
fueconorg-5196	82	23	urbanization	urbanization	NOUN
fueconorg-5196	82	24	,	,	PUNCT
fueconorg-5196	82	25	measures	measure	NOUN
fueconorg-5196	82	26	of	of	ADP
fueconorg-5196	82	27	political	political	ADJ
fueconorg-5196	82	28	instability	instability	NOUN
fueconorg-5196	82	29	and	and	CCONJ
fueconorg-5196	82	30	the	the	DET
fueconorg-5196	82	31	degree	degree	NOUN
fueconorg-5196	82	32	of	of	ADP
fueconorg-5196	82	33	political	political	ADJ
fueconorg-5196	82	34	regulation	regulation	NOUN
fueconorg-5196	82	35	.	.	PUNCT
fueconorg-5196	83	1	the	the	DET
fueconorg-5196	83	2	estimator	estimator	NOUN
fueconorg-5196	83	3	models	model	VERB
fueconorg-5196	83	4	their	their	PRON
fueconorg-5196	83	5	research	research	NOUN
fueconorg-5196	83	6	uses	use	NOUN
fueconorg-5196	83	7	are	be	AUX
fueconorg-5196	83	8	the	the	DET
fueconorg-5196	83	9	fixed	fix	VERB
fueconorg-5196	83	10	effects	effect	NOUN
fueconorg-5196	83	11	model	model	NOUN
fueconorg-5196	83	12	and	and	CCONJ
fueconorg-5196	83	13	the	the	DET
fueconorg-5196	83	14	ols	ol	NOUN
fueconorg-5196	83	15	model	model	NOUN
fueconorg-5196	83	16	.	.	PUNCT
fueconorg-5196	84	1	they	they	PRON
fueconorg-5196	84	2	find	find	VERB
fueconorg-5196	84	3	a	a	DET
fueconorg-5196	84	4	strong	strong	ADJ
fueconorg-5196	84	5	link	link	NOUN
fueconorg-5196	84	6	between	between	ADP
fueconorg-5196	84	7	trade	trade	NOUN
fueconorg-5196	84	8	development	development	NOUN
fueconorg-5196	84	9	,	,	PUNCT
fueconorg-5196	84	10	political	political	ADJ
fueconorg-5196	84	11	regime	regime	NOUN
fueconorg-5196	84	12	sustainability	sustainability	NOUN
fueconorg-5196	84	13	,	,	PUNCT
fueconorg-5196	84	14	and	and	CCONJ
fueconorg-5196	84	15	vat	vat	NOUN
fueconorg-5196	84	16	collection	collection	NOUN
fueconorg-5196	84	17	efficiency	efficiency	NOUN
fueconorg-5196	84	18	.	.	PUNCT
fueconorg-5196	85	1	hybka	hybka	NOUN
fueconorg-5196	85	2	(	(	PUNCT
fueconorg-5196	85	3	2009	2009	NUM
fueconorg-5196	85	4	)	)	PUNCT
fueconorg-5196	85	5	analyzes	analyze	VERB
fueconorg-5196	85	6	the	the	DET
fueconorg-5196	85	7	relationship	relationship	NOUN
fueconorg-5196	85	8	between	between	ADP
fueconorg-5196	85	9	vat	vat	NOUN
fueconorg-5196	85	10	collection	collection	NOUN
fueconorg-5196	85	11	efficiency	efficiency	NOUN
fueconorg-5196	85	12	and	and	CCONJ
fueconorg-5196	85	13	estimated	estimate	VERB
fueconorg-5196	85	14	factors	factor	NOUN
fueconorg-5196	85	15	in	in	ADP
fueconorg-5196	85	16	the	the	DET
fueconorg-5196	85	17	european	european	PROPN
fueconorg-5196	85	18	union	union	PROPN
fueconorg-5196	85	19	countries	country	NOUN
fueconorg-5196	85	20	,	,	PUNCT
fueconorg-5196	85	21	with	with	ADP
fueconorg-5196	85	22	focus	focus	NOUN
fueconorg-5196	85	23	on	on	ADP
fueconorg-5196	85	24	poland	poland	PROPN
fueconorg-5196	85	25	.	.	PUNCT
fueconorg-5196	86	1	the	the	DET
fueconorg-5196	86	2	author	author	NOUN
fueconorg-5196	86	3	points	point	VERB
fueconorg-5196	86	4	out	out	ADP
fueconorg-5196	86	5	that	that	SCONJ
fueconorg-5196	86	6	polish	polish	ADJ
fueconorg-5196	86	7	vat	vat	NOUN
fueconorg-5196	86	8	collection	collection	NOUN
fueconorg-5196	86	9	efficiency	efficiency	NOUN
fueconorg-5196	86	10	is	be	AUX
fueconorg-5196	86	11	influenced	influence	VERB
fueconorg-5196	86	12	by	by	ADP
fueconorg-5196	86	13	changes	change	NOUN
fueconorg-5196	86	14	in	in	ADP
fueconorg-5196	86	15	terms	term	NOUN
fueconorg-5196	86	16	of	of	ADP
fueconorg-5196	86	17	vat	vat	NOUN
fueconorg-5196	86	18	system	system	NOUN
fueconorg-5196	86	19	harmonization	harmonization	NOUN
fueconorg-5196	86	20	with	with	ADP
fueconorg-5196	86	21	the	the	DET
fueconorg-5196	86	22	eu	eu	PROPN
fueconorg-5196	86	23	,	,	PUNCT
fueconorg-5196	86	24	economic	economic	ADJ
fueconorg-5196	86	25	growth	growth	NOUN
fueconorg-5196	86	26	rate	rate	NOUN
fueconorg-5196	86	27	trends	trend	NOUN
fueconorg-5196	86	28	,	,	PUNCT
fueconorg-5196	86	29	and	and	CCONJ
fueconorg-5196	86	30	changes	change	NOUN
fueconorg-5196	86	31	in	in	ADP
fueconorg-5196	86	32	domestic	domestic	ADJ
fueconorg-5196	86	33	demand	demand	NOUN
fueconorg-5196	86	34	.	.	PUNCT
fueconorg-5196	87	1	in	in	ADP
fueconorg-5196	87	2	poland	poland	PROPN
fueconorg-5196	87	3	,	,	PUNCT
fueconorg-5196	87	4	hybka	hybka	NOUN
fueconorg-5196	87	5	concludes	conclude	VERB
fueconorg-5196	87	6	,	,	PUNCT
fueconorg-5196	87	7	vat	vat	NOUN
fueconorg-5196	87	8	collection	collection	NOUN
fueconorg-5196	87	9	efficiency	efficiency	NOUN
fueconorg-5196	87	10	is	be	AUX
fueconorg-5196	87	11	also	also	ADV
fueconorg-5196	87	12	influenced	influence	VERB
fueconorg-5196	87	13	by	by	ADP
fueconorg-5196	87	14	standard	standard	ADJ
fueconorg-5196	87	15	rate	rate	NOUN
fueconorg-5196	87	16	level	level	NOUN
fueconorg-5196	87	17	.	.	PUNCT
fueconorg-5196	88	1	based	base	VERB
fueconorg-5196	88	2	on	on	ADP
fueconorg-5196	88	3	the	the	DET
fueconorg-5196	88	4	vat	vat	NOUN
fueconorg-5196	88	5	structure	structure	NOUN
fueconorg-5196	88	6	in	in	ADP
fueconorg-5196	88	7	lithuania	lithuania	PROPN
fueconorg-5196	88	8	,	,	PUNCT
fueconorg-5196	88	9	bikas	bikas	NOUN
fueconorg-5196	88	10	and	and	CCONJ
fueconorg-5196	88	11	rashkauskas	rashkauskas	PROPN
fueconorg-5196	88	12	(	(	PUNCT
fueconorg-5196	88	13	2011	2011	NUM
fueconorg-5196	88	14	)	)	PUNCT
fueconorg-5196	88	15	investigate	investigate	VERB
fueconorg-5196	88	16	factors	factor	NOUN
fueconorg-5196	88	17	that	that	PRON
fueconorg-5196	88	18	affect	affect	VERB
fueconorg-5196	88	19	vat	vat	NOUN
fueconorg-5196	88	20	collection	collection	NOUN
fueconorg-5196	88	21	efficiency	efficiency	NOUN
fueconorg-5196	88	22	.	.	PUNCT
fueconorg-5196	89	1	their	their	PRON
fueconorg-5196	89	2	analysis	analysis	NOUN
fueconorg-5196	89	3	,	,	PUNCT
fueconorg-5196	89	4	based	base	VERB
fueconorg-5196	89	5	on	on	ADP
fueconorg-5196	89	6	quarterly	quarterly	ADJ
fueconorg-5196	89	7	statistical	statistical	ADJ
fueconorg-5196	89	8	data	datum	NOUN
fueconorg-5196	89	9	,	,	PUNCT
fueconorg-5196	89	10	encompasses	encompass	VERB
fueconorg-5196	89	11	the	the	DET
fueconorg-5196	89	12	period	period	NOUN
fueconorg-5196	89	13	1995	1995	NUM
fueconorg-5196	89	14	-	-	SYM
fueconorg-5196	89	15	2009	2009	NUM
fueconorg-5196	89	16	and	and	CCONJ
fueconorg-5196	89	17	contains	contain	VERB
fueconorg-5196	89	18	the	the	DET
fueconorg-5196	89	19	appropriate	appropriate	ADJ
fueconorg-5196	89	20	regression	regression	NOUN
fueconorg-5196	89	21	model	model	NOUN
fueconorg-5196	89	22	.	.	PUNCT
fueconorg-5196	90	1	independent	independent	ADJ
fueconorg-5196	90	2	variables	variable	NOUN
fueconorg-5196	90	3	included	include	VERB
fueconorg-5196	90	4	in	in	ADP
fueconorg-5196	90	5	the	the	DET
fueconorg-5196	90	6	model	model	NOUN
fueconorg-5196	90	7	are	be	AUX
fueconorg-5196	90	8	:	:	PUNCT
fueconorg-5196	90	9	standard	standard	ADJ
fueconorg-5196	90	10	vat	vat	NOUN
fueconorg-5196	90	11	rate	rate	NOUN
fueconorg-5196	90	12	,	,	PUNCT
fueconorg-5196	90	13	difference	difference	NOUN
fueconorg-5196	90	14	between	between	ADP
fueconorg-5196	90	15	standard	standard	ADJ
fueconorg-5196	90	16	vat	vat	NOUN
fueconorg-5196	90	17	rate	rate	NOUN
fueconorg-5196	90	18	and	and	CCONJ
fueconorg-5196	90	19	reduced	reduce	VERB
fueconorg-5196	90	20	vat	vat	NOUN
fueconorg-5196	90	21	rate	rate	NOUN
fueconorg-5196	90	22	(	(	PUNCT
fueconorg-5196	90	23	excluding	exclude	VERB
fueconorg-5196	90	24	zero	zero	NUM
fueconorg-5196	90	25	rate	rate	NOUN
fueconorg-5196	90	26	)	)	PUNCT
fueconorg-5196	90	27	,	,	PUNCT
fueconorg-5196	90	28	and	and	CCONJ
fueconorg-5196	90	29	unemployment	unemployment	NOUN
fueconorg-5196	90	30	.	.	PUNCT
fueconorg-5196	91	1	the	the	DET
fueconorg-5196	91	2	results	result	NOUN
fueconorg-5196	91	3	of	of	ADP
fueconorg-5196	91	4	regression	regression	NOUN
fueconorg-5196	91	5	analysis	analysis	NOUN
fueconorg-5196	91	6	show	show	VERB
fueconorg-5196	91	7	a	a	DET
fueconorg-5196	91	8	positive	positive	ADJ
fueconorg-5196	91	9	and	and	CCONJ
fueconorg-5196	91	10	statistically	statistically	ADV
fueconorg-5196	91	11	significant	significant	ADJ
fueconorg-5196	91	12	effect	effect	NOUN
fueconorg-5196	91	13	of	of	ADP
fueconorg-5196	91	14	standard	standard	ADJ
fueconorg-5196	91	15	rate	rate	NOUN
fueconorg-5196	91	16	as	as	ADV
fueconorg-5196	91	17	well	well	ADV
fueconorg-5196	91	18	as	as	ADP
fueconorg-5196	91	19	the	the	DET
fueconorg-5196	91	20	difference	difference	NOUN
fueconorg-5196	91	21	between	between	ADP
fueconorg-5196	91	22	standard	standard	ADJ
fueconorg-5196	91	23	rate	rate	NOUN
fueconorg-5196	91	24	and	and	CCONJ
fueconorg-5196	91	25	reduced	reduce	VERB
fueconorg-5196	91	26	vat	vat	NOUN
fueconorg-5196	91	27	rate	rate	NOUN
fueconorg-5196	91	28	on	on	ADP
fueconorg-5196	91	29	vat	vat	NOUN
fueconorg-5196	91	30	collection	collection	NOUN
fueconorg-5196	91	31	efficiency	efficiency	NOUN
fueconorg-5196	91	32	.	.	PUNCT
fueconorg-5196	92	1	also	also	ADV
fueconorg-5196	92	2	,	,	PUNCT
fueconorg-5196	92	3	the	the	DET
fueconorg-5196	92	4	results	result	NOUN
fueconorg-5196	92	5	show	show	VERB
fueconorg-5196	92	6	a	a	DET
fueconorg-5196	92	7	negative	negative	ADJ
fueconorg-5196	92	8	and	and	CCONJ
fueconorg-5196	92	9	statistically	statistically	ADV
fueconorg-5196	92	10	significant	significant	ADJ
fueconorg-5196	92	11	effect	effect	NOUN
fueconorg-5196	92	12	of	of	ADP
fueconorg-5196	92	13	unemployment	unemployment	NOUN
fueconorg-5196	92	14	on	on	ADP
fueconorg-5196	92	15	vat	vat	NOUN
fueconorg-5196	92	16	collection	collection	NOUN
fueconorg-5196	92	17	efficiency	efficiency	NOUN
fueconorg-5196	92	18	.	.	PUNCT
fueconorg-5196	93	1	đurović	đurović	VERB
fueconorg-5196	93	2	todorovic	todorovic	ADJ
fueconorg-5196	93	3	and	and	CCONJ
fueconorg-5196	93	4	đorđević	đorđević	NOUN
fueconorg-5196	93	5	(	(	PUNCT
fueconorg-5196	93	6	2013	2013	NUM
fueconorg-5196	93	7	)	)	PUNCT
fueconorg-5196	93	8	,	,	PUNCT
fueconorg-5196	93	9	based	base	VERB
fueconorg-5196	93	10	on	on	ADP
fueconorg-5196	93	11	the	the	DET
fueconorg-5196	93	12	2009	2009	NUM
fueconorg-5196	93	13	c	c	NOUN
fueconorg-5196	93	14	-	-	PUNCT
fueconorg-5196	93	15	efficiency	efficiency	NOUN
fueconorg-5196	93	16	analysis	analysis	NOUN
fueconorg-5196	93	17	in	in	ADP
fueconorg-5196	93	18	14	14	NUM
fueconorg-5196	93	19	countries	country	NOUN
fueconorg-5196	93	20	,	,	PUNCT
fueconorg-5196	93	21	conclude	conclude	VERB
fueconorg-5196	93	22	that	that	SCONJ
fueconorg-5196	93	23	the	the	DET
fueconorg-5196	93	24	average	average	ADJ
fueconorg-5196	93	25	value	value	NOUN
fueconorg-5196	93	26	of	of	ADP
fueconorg-5196	93	27	the	the	DET
fueconorg-5196	93	28	c	c	NOUN
fueconorg-5196	93	29	-	-	PUNCT
fueconorg-5196	93	30	efficiency	efficiency	NOUN
fueconorg-5196	93	31	ratio	ratio	NOUN
fueconorg-5196	93	32	depends	depend	VERB
fueconorg-5196	93	33	on	on	ADP
fueconorg-5196	93	34	the	the	DET
fueconorg-5196	93	35	reduced	reduce	VERB
fueconorg-5196	93	36	rates	rate	NOUN
fueconorg-5196	93	37	,	,	PUNCT
fueconorg-5196	93	38	exemptions	exemption	NOUN
fueconorg-5196	93	39	,	,	PUNCT
fueconorg-5196	93	40	level	level	NOUN
fueconorg-5196	93	41	of	of	ADP
fueconorg-5196	93	42	tax	tax	NOUN
fueconorg-5196	93	43	evasion	evasion	NOUN
fueconorg-5196	93	44	,	,	PUNCT
fueconorg-5196	93	45	and	and	CCONJ
fueconorg-5196	93	46	inefficient	inefficient	ADJ
fueconorg-5196	93	47	tax	tax	NOUN
fueconorg-5196	93	48	administration	administration	NOUN
fueconorg-5196	93	49	.	.	PUNCT
fueconorg-5196	94	1	tagkalakis	tagkalakis	PROPN
fueconorg-5196	94	2	(	(	PUNCT
fueconorg-5196	94	3	2014	2014	NUM
fueconorg-5196	94	4	)	)	PUNCT
fueconorg-5196	94	5	analyzes	analyze	VERB
fueconorg-5196	94	6	factors	factor	NOUN
fueconorg-5196	94	7	that	that	PRON
fueconorg-5196	94	8	influence	influence	AUX
fueconorg-5196	94	9	vat	vat	NOUN
fueconorg-5196	94	10	collection	collection	NOUN
fueconorg-5196	94	11	efficiency	efficiency	NOUN
fueconorg-5196	94	12	in	in	ADP
fueconorg-5196	94	13	greece	greece	PROPN
fueconorg-5196	94	14	.	.	PUNCT
fueconorg-5196	95	1	he	he	PRON
fueconorg-5196	95	2	focuses	focus	VERB
fueconorg-5196	95	3	on	on	ADP
fueconorg-5196	95	4	vat	vat	NOUN
fueconorg-5196	95	5	collection	collection	NOUN
fueconorg-5196	95	6	efficiency	efficiency	NOUN
fueconorg-5196	95	7	determinants	determinant	NOUN
fueconorg-5196	95	8	using	use	VERB
fueconorg-5196	95	9	quarterly	quarterly	ADJ
fueconorg-5196	95	10	data	datum	NOUN
fueconorg-5196	95	11	on	on	ADP
fueconorg-5196	95	12	vat	vat	NOUN
fueconorg-5196	95	13	revenue	revenue	NOUN
fueconorg-5196	95	14	,	,	PUNCT
fueconorg-5196	95	15	private	private	ADJ
fueconorg-5196	95	16	consumption	consumption	NOUN
fueconorg-5196	95	17	,	,	PUNCT
fueconorg-5196	95	18	and	and	CCONJ
fueconorg-5196	95	19	gdp	gdp	NOUN
fueconorg-5196	95	20	(	(	PUNCT
fueconorg-5196	95	21	2000	2000	NUM
fueconorg-5196	95	22	:	:	PUNCT
fueconorg-5196	95	23	q1	q1	NOUN
fueconorg-5196	95	24	-	-	PUNCT
fueconorg-5196	95	25	2012	2012	NUM
fueconorg-5196	95	26	:	:	PUNCT
fueconorg-5196	95	27	q3	q3	PROPN
fueconorg-5196	95	28	)	)	PUNCT
fueconorg-5196	95	29	.	.	PUNCT
fueconorg-5196	96	1	in	in	ADP
fueconorg-5196	96	2	addition	addition	NOUN
fueconorg-5196	96	3	,	,	PUNCT
fueconorg-5196	96	4	the	the	DET
fueconorg-5196	96	5	regression	regression	NOUN
fueconorg-5196	96	6	model	model	NOUN
fueconorg-5196	96	7	includes	include	VERB
fueconorg-5196	96	8	the	the	DET
fueconorg-5196	96	9	following	follow	VERB
fueconorg-5196	96	10	dummy	dummy	ADJ
fueconorg-5196	96	11	variables	variable	NOUN
fueconorg-5196	96	12	:	:	PUNCT
fueconorg-5196	96	13	elections	election	NOUN
fueconorg-5196	96	14	in	in	ADP
fueconorg-5196	96	15	greece	greece	PROPN
fueconorg-5196	96	16	and	and	CCONJ
fueconorg-5196	96	17	situation	situation	NOUN
fueconorg-5196	96	18	after	after	ADP
fueconorg-5196	96	19	implementing	implement	VERB
fueconorg-5196	96	20	measures	measure	NOUN
fueconorg-5196	96	21	to	to	PART
fueconorg-5196	96	22	improve	improve	VERB
fueconorg-5196	96	23	administration	administration	NOUN
fueconorg-5196	96	24	revenues	revenue	NOUN
fueconorg-5196	96	25	and	and	CCONJ
fueconorg-5196	96	26	combat	combat	NOUN
fueconorg-5196	96	27	tax	tax	NOUN
fueconorg-5196	96	28	evasion	evasion	NOUN
fueconorg-5196	96	29	,	,	PUNCT
fueconorg-5196	96	30	which	which	PRON
fueconorg-5196	96	31	greece	greece	PROPN
fueconorg-5196	96	32	had	have	VERB
fueconorg-5196	96	33	to	to	PART
fueconorg-5196	96	34	implement	implement	VERB
fueconorg-5196	96	35	during	during	ADP
fueconorg-5196	96	36	the	the	DET
fueconorg-5196	96	37	eu	eu	PROPN
fueconorg-5196	96	38	-	-	PROPN
fueconorg-5196	96	39	imf	imf	ADJ
fueconorg-5196	96	40	monitoring	monitoring	NOUN
fueconorg-5196	96	41	(	(	PUNCT
fueconorg-5196	96	42	since	since	SCONJ
fueconorg-5196	96	43	may	may	PROPN
fueconorg-5196	96	44	2010	2010	NUM
fueconorg-5196	96	45	)	)	PUNCT
fueconorg-5196	96	46	.	.	PUNCT
fueconorg-5196	97	1	the	the	DET
fueconorg-5196	97	2	main	main	ADJ
fueconorg-5196	97	3	goal	goal	NOUN
fueconorg-5196	97	4	is	be	AUX
fueconorg-5196	97	5	to	to	PART
fueconorg-5196	97	6	investigate	investigate	VERB
fueconorg-5196	97	7	vat	vat	NOUN
fueconorg-5196	97	8	collection	collection	NOUN
fueconorg-5196	97	9	efficiency	efficiency	NOUN
fueconorg-5196	97	10	in	in	ADP
fueconorg-5196	97	11	good	good	ADJ
fueconorg-5196	97	12	and	and	CCONJ
fueconorg-5196	97	13	bad	bad	ADJ
fueconorg-5196	97	14	economic	economic	ADJ
fueconorg-5196	97	15	conditions	condition	NOUN
fueconorg-5196	97	16	.	.	PUNCT
fueconorg-5196	98	1	the	the	DET
fueconorg-5196	98	2	dependent	dependent	ADJ
fueconorg-5196	98	3	variable	variable	NOUN
fueconorg-5196	98	4	,	,	PUNCT
fueconorg-5196	98	5	cefficiency	cefficiency	NOUN
fueconorg-5196	98	6	ratio	ratio	NOUN
fueconorg-5196	98	7	,	,	PUNCT
fueconorg-5196	98	8	is	be	AUX
fueconorg-5196	98	9	expressed	express	VERB
fueconorg-5196	98	10	by	by	ADP
fueconorg-5196	98	11	the	the	DET
fueconorg-5196	98	12	following	follow	VERB
fueconorg-5196	98	13	equation	equation	NOUN
fueconorg-5196	98	14	:	:	PUNCT
fueconorg-5196	98	15	vat	vat	NOUN
fueconorg-5196	98	16	consumption	consumption	NOUN
fueconorg-5196	98	17	c	c	NOUN
fueconorg-5196	98	18	efficiency	efficiency	NOUN
fueconorg-5196	98	19	=	=	SYM
fueconorg-5196	98	20	improving	improve	VERB
fueconorg-5196	98	21	performance	performance	NOUN
fueconorg-5196	98	22	of	of	ADP
fueconorg-5196	98	23	vat	vat	NOUN
fueconorg-5196	98	24	system	system	NOUN
fueconorg-5196	98	25	in	in	ADP
fueconorg-5196	98	26	developing	develop	VERB
fueconorg-5196	98	27	eu	eu	PROPN
fueconorg-5196	98	28	countries	country	NOUN
fueconorg-5196	98	29	...	...	PUNCT
fueconorg-5196	99	1	243	243	NUM
fueconorg-5196	99	2	(	(	PUNCT
fueconorg-5196	99	3	vat	vat	NOUN
fueconorg-5196	99	4	revenue	revenue	NOUN
fueconorg-5196	99	5	/	/	SYM
fueconorg-5196	99	6	private	private	ADJ
fueconorg-5196	99	7	consumption	consumption	NOUN
fueconorg-5196	99	8	)	)	PUNCT
fueconorg-5196	99	9	/	/	SYM
fueconorg-5196	99	10	standard	standard	ADJ
fueconorg-5196	99	11	tax	tax	NOUN
fueconorg-5196	99	12	rate	rate	NOUN
fueconorg-5196	99	13	*	*	PROPN
fueconorg-5196	99	14	100	100	NUM
fueconorg-5196	99	15	.	.	PUNCT
fueconorg-5196	100	1	the	the	DET
fueconorg-5196	100	2	results	result	NOUN
fueconorg-5196	100	3	of	of	ADP
fueconorg-5196	100	4	the	the	DET
fueconorg-5196	100	5	regression	regression	NOUN
fueconorg-5196	100	6	analysis	analysis	NOUN
fueconorg-5196	100	7	carried	carry	VERB
fueconorg-5196	100	8	out	out	ADP
fueconorg-5196	100	9	using	use	VERB
fueconorg-5196	100	10	ols	ol	NOUN
fueconorg-5196	100	11	technique	technique	NOUN
fueconorg-5196	100	12	show	show	VERB
fueconorg-5196	100	13	a	a	DET
fueconorg-5196	100	14	positive	positive	ADJ
fueconorg-5196	100	15	and	and	CCONJ
fueconorg-5196	100	16	statistically	statistically	ADV
fueconorg-5196	100	17	significant	significant	ADJ
fueconorg-5196	100	18	relationship	relationship	NOUN
fueconorg-5196	100	19	between	between	ADP
fueconorg-5196	100	20	the	the	DET
fueconorg-5196	100	21	analyzed	analyze	VERB
fueconorg-5196	100	22	variables	variable	NOUN
fueconorg-5196	100	23	.	.	PUNCT
fueconorg-5196	101	1	the	the	DET
fueconorg-5196	101	2	author	author	NOUN
fueconorg-5196	101	3	finds	find	VERB
fueconorg-5196	101	4	that	that	SCONJ
fueconorg-5196	101	5	the	the	DET
fueconorg-5196	101	6	growth	growth	NOUN
fueconorg-5196	101	7	of	of	ADP
fueconorg-5196	101	8	real	real	ADJ
fueconorg-5196	101	9	gdp	gdp	NOUN
fueconorg-5196	101	10	growth	growth	NOUN
fueconorg-5196	101	11	rate	rate	NOUN
fueconorg-5196	101	12	by	by	ADP
fueconorg-5196	101	13	1	1	NUM
fueconorg-5196	101	14	%	%	NOUN
fueconorg-5196	101	15	increases	increase	VERB
fueconorg-5196	101	16	vat	vat	NOUN
fueconorg-5196	101	17	collection	collection	NOUN
fueconorg-5196	101	18	efficiency	efficiency	NOUN
fueconorg-5196	101	19	on	on	ADP
fueconorg-5196	101	20	average	average	ADJ
fueconorg-5196	101	21	by	by	ADP
fueconorg-5196	101	22	0.63	0.63	NUM
fueconorg-5196	101	23	percentage	percentage	NOUN
fueconorg-5196	101	24	points	point	NOUN
fueconorg-5196	101	25	.	.	PUNCT
fueconorg-5196	102	1	the	the	DET
fueconorg-5196	102	2	author	author	NOUN
fueconorg-5196	102	3	concludes	conclude	VERB
fueconorg-5196	102	4	that	that	SCONJ
fueconorg-5196	102	5	when	when	SCONJ
fueconorg-5196	102	6	there	there	PRON
fueconorg-5196	102	7	are	be	VERB
fueconorg-5196	102	8	poor	poor	ADJ
fueconorg-5196	102	9	economic	economic	ADJ
fueconorg-5196	102	10	conditions	condition	NOUN
fueconorg-5196	102	11	in	in	ADP
fueconorg-5196	102	12	the	the	DET
fueconorg-5196	102	13	country	country	NOUN
fueconorg-5196	102	14	,	,	PUNCT
fueconorg-5196	102	15	vat	vat	NOUN
fueconorg-5196	102	16	collection	collection	NOUN
fueconorg-5196	102	17	efficiency	efficiency	NOUN
fueconorg-5196	102	18	is	be	AUX
fueconorg-5196	102	19	at	at	ADP
fueconorg-5196	102	20	a	a	DET
fueconorg-5196	102	21	much	much	ADV
fueconorg-5196	102	22	lower	low	ADJ
fueconorg-5196	102	23	level	level	NOUN
fueconorg-5196	102	24	.	.	PUNCT
fueconorg-5196	103	1	additionally	additionally	ADV
fueconorg-5196	103	2	,	,	PUNCT
fueconorg-5196	103	3	research	research	NOUN
fueconorg-5196	103	4	points	point	NOUN
fueconorg-5196	103	5	to	to	ADP
fueconorg-5196	103	6	another	another	DET
fueconorg-5196	103	7	factor	factor	NOUN
fueconorg-5196	103	8	that	that	PRON
fueconorg-5196	103	9	can	can	AUX
fueconorg-5196	103	10	reduce	reduce	VERB
fueconorg-5196	103	11	vat	vat	NOUN
fueconorg-5196	103	12	collection	collection	NOUN
fueconorg-5196	103	13	efficiency	efficiency	NOUN
fueconorg-5196	103	14	,	,	PUNCT
fueconorg-5196	103	15	namely	namely	ADV
fueconorg-5196	103	16	the	the	DET
fueconorg-5196	103	17	ability	ability	NOUN
fueconorg-5196	103	18	to	to	PART
fueconorg-5196	103	19	combat	combat	VERB
fueconorg-5196	103	20	tax	tax	NOUN
fueconorg-5196	103	21	evasion	evasion	NOUN
fueconorg-5196	103	22	.	.	PUNCT
fueconorg-5196	104	1	deterioration	deterioration	NOUN
fueconorg-5196	104	2	in	in	ADP
fueconorg-5196	104	3	these	these	DET
fueconorg-5196	104	4	abilities	ability	NOUN
fueconorg-5196	104	5	in	in	ADP
fueconorg-5196	104	6	one	one	NUM
fueconorg-5196	104	7	country	country	NOUN
fueconorg-5196	104	8	implicitly	implicitly	ADV
fueconorg-5196	104	9	reduces	reduce	VERB
fueconorg-5196	104	10	vat	vat	NOUN
fueconorg-5196	104	11	collection	collection	NOUN
fueconorg-5196	104	12	efficiency	efficiency	NOUN
fueconorg-5196	104	13	.	.	PUNCT
fueconorg-5196	105	1	sancak	sancak	PROPN
fueconorg-5196	105	2	et	et	PROPN
fueconorg-5196	105	3	al	al	PROPN
fueconorg-5196	105	4	.	.	PROPN
fueconorg-5196	106	1	(	(	PUNCT
fueconorg-5196	106	2	2010	2010	NUM
fueconorg-5196	106	3	)	)	PUNCT
fueconorg-5196	106	4	carry	carry	VERB
fueconorg-5196	106	5	out	out	ADP
fueconorg-5196	106	6	a	a	DET
fueconorg-5196	106	7	panel	panel	NOUN
fueconorg-5196	106	8	data	data	VERB
fueconorg-5196	106	9	analysis	analysis	NOUN
fueconorg-5196	106	10	of	of	ADP
fueconorg-5196	106	11	vat	vat	NOUN
fueconorg-5196	106	12	c	c	NOUN
fueconorg-5196	106	13	-	-	PUNCT
fueconorg-5196	106	14	efficiency	efficiency	NOUN
fueconorg-5196	106	15	determinants	determinant	NOUN
fueconorg-5196	106	16	,	,	PUNCT
fueconorg-5196	106	17	using	use	VERB
fueconorg-5196	106	18	data	datum	NOUN
fueconorg-5196	106	19	from	from	ADP
fueconorg-5196	106	20	the	the	DET
fueconorg-5196	106	21	eu	eu	PROPN
fueconorg-5196	106	22	countries	country	NOUN
fueconorg-5196	106	23	in	in	ADP
fueconorg-5196	106	24	the	the	DET
fueconorg-5196	106	25	period	period	NOUN
fueconorg-5196	106	26	1995	1995	NUM
fueconorg-5196	106	27	-	-	SYM
fueconorg-5196	106	28	2008	2008	NUM
fueconorg-5196	106	29	.	.	PUNCT
fueconorg-5196	107	1	they	they	PRON
fueconorg-5196	107	2	divide	divide	VERB
fueconorg-5196	107	3	their	their	PRON
fueconorg-5196	107	4	analysis	analysis	NOUN
fueconorg-5196	107	5	into	into	ADP
fueconorg-5196	107	6	three	three	NUM
fueconorg-5196	107	7	data	datum	NOUN
fueconorg-5196	107	8	sets	set	NOUN
fueconorg-5196	107	9	,	,	PUNCT
fueconorg-5196	107	10	including	include	VERB
fueconorg-5196	107	11	,	,	PUNCT
fueconorg-5196	107	12	among	among	ADP
fueconorg-5196	107	13	others	other	NOUN
fueconorg-5196	107	14	,	,	PUNCT
fueconorg-5196	107	15	the	the	DET
fueconorg-5196	107	16	countries	country	NOUN
fueconorg-5196	107	17	whose	whose	DET
fueconorg-5196	107	18	estimator	estimator	NOUN
fueconorg-5196	107	19	model	model	NOUN
fueconorg-5196	107	20	we	we	PRON
fueconorg-5196	107	21	are	be	AUX
fueconorg-5196	107	22	exploring	explore	VERB
fueconorg-5196	107	23	.	.	PUNCT
fueconorg-5196	108	1	the	the	DET
fueconorg-5196	108	2	first	first	ADJ
fueconorg-5196	108	3	data	datum	NOUN
fueconorg-5196	108	4	set	set	NOUN
fueconorg-5196	108	5	contains	contain	VERB
fueconorg-5196	108	6	annual	annual	ADJ
fueconorg-5196	108	7	data	datum	NOUN
fueconorg-5196	108	8	on	on	ADP
fueconorg-5196	108	9	32	32	NUM
fueconorg-5196	108	10	eu	eu	PROPN
fueconorg-5196	108	11	countries	country	NOUN
fueconorg-5196	108	12	during	during	ADP
fueconorg-5196	108	13	the	the	DET
fueconorg-5196	108	14	period	period	NOUN
fueconorg-5196	108	15	1995	1995	NUM
fueconorg-5196	108	16	-	-	SYM
fueconorg-5196	108	17	2008	2008	NUM
fueconorg-5196	108	18	;	;	PUNCT
fueconorg-5196	108	19	the	the	DET
fueconorg-5196	108	20	second	second	ADJ
fueconorg-5196	108	21	data	datum	NOUN
fueconorg-5196	108	22	set	set	VERB
fueconorg-5196	108	23	consists	consist	VERB
fueconorg-5196	108	24	of	of	ADP
fueconorg-5196	108	25	the	the	DET
fueconorg-5196	108	26	annual	annual	ADJ
fueconorg-5196	108	27	data	datum	NOUN
fueconorg-5196	108	28	of	of	ADP
fueconorg-5196	108	29	84	84	NUM
fueconorg-5196	108	30	developed	developed	ADJ
fueconorg-5196	108	31	and	and	CCONJ
fueconorg-5196	108	32	developing	develop	VERB
fueconorg-5196	108	33	countries	country	NOUN
fueconorg-5196	108	34	and	and	CCONJ
fueconorg-5196	108	35	encompasses	encompass	VERB
fueconorg-5196	108	36	the	the	DET
fueconorg-5196	108	37	same	same	ADJ
fueconorg-5196	108	38	time	time	NOUN
fueconorg-5196	108	39	period	period	NOUN
fueconorg-5196	108	40	;	;	PUNCT
fueconorg-5196	108	41	the	the	DET
fueconorg-5196	108	42	third	third	ADJ
fueconorg-5196	108	43	data	datum	NOUN
fueconorg-5196	108	44	set	set	VERB
fueconorg-5196	108	45	includes	include	VERB
fueconorg-5196	108	46	quarterly	quarterly	ADJ
fueconorg-5196	108	47	data	datum	NOUN
fueconorg-5196	108	48	on	on	ADP
fueconorg-5196	108	49	37	37	NUM
fueconorg-5196	108	50	developed	developed	ADJ
fueconorg-5196	108	51	and	and	CCONJ
fueconorg-5196	108	52	developing	develop	VERB
fueconorg-5196	108	53	countries	country	NOUN
fueconorg-5196	108	54	during	during	ADP
fueconorg-5196	108	55	the	the	DET
fueconorg-5196	108	56	period	period	NOUN
fueconorg-5196	108	57	1999	1999	NUM
fueconorg-5196	108	58	-	-	SYM
fueconorg-5196	108	59	2009	2009	NUM
fueconorg-5196	108	60	.	.	PUNCT
fueconorg-5196	109	1	using	use	VERB
fueconorg-5196	109	2	correlation	correlation	NOUN
fueconorg-5196	109	3	and	and	CCONJ
fueconorg-5196	109	4	regression	regression	NOUN
fueconorg-5196	109	5	analysis	analysis	NOUN
fueconorg-5196	109	6	,	,	PUNCT
fueconorg-5196	109	7	they	they	PRON
fueconorg-5196	109	8	find	find	VERB
fueconorg-5196	109	9	a	a	DET
fueconorg-5196	109	10	strong	strong	ADJ
fueconorg-5196	109	11	positive	positive	ADJ
fueconorg-5196	109	12	correlation	correlation	NOUN
fueconorg-5196	109	13	between	between	ADP
fueconorg-5196	109	14	revenue	revenue	NOUN
fueconorg-5196	109	15	and	and	CCONJ
fueconorg-5196	109	16	output	output	NOUN
fueconorg-5196	109	17	gap	gap	NOUN
fueconorg-5196	109	18	.	.	PUNCT
fueconorg-5196	110	1	the	the	DET
fueconorg-5196	110	2	results	result	NOUN
fueconorg-5196	110	3	of	of	ADP
fueconorg-5196	110	4	their	their	PRON
fueconorg-5196	110	5	regression	regression	NOUN
fueconorg-5196	110	6	analysis	analysis	NOUN
fueconorg-5196	110	7	show	show	VERB
fueconorg-5196	110	8	that	that	SCONJ
fueconorg-5196	110	9	“	"	PUNCT
fueconorg-5196	110	10	shifts	shift	NOUN
fueconorg-5196	110	11	in	in	ADP
fueconorg-5196	110	12	consumption	consumption	NOUN
fueconorg-5196	110	13	patterns	pattern	NOUN
fueconorg-5196	110	14	towards	towards	ADP
fueconorg-5196	110	15	goods	good	NOUN
fueconorg-5196	110	16	and	and	CCONJ
fueconorg-5196	110	17	services	service	NOUN
fueconorg-5196	110	18	with	with	ADP
fueconorg-5196	110	19	lower	low	ADJ
fueconorg-5196	110	20	vat	vat	NOUN
fueconorg-5196	110	21	rates	rate	NOUN
fueconorg-5196	110	22	and	and	CCONJ
fueconorg-5196	110	23	higher	high	ADJ
fueconorg-5196	110	24	tax	tax	NOUN
fueconorg-5196	110	25	evasion	evasion	NOUN
fueconorg-5196	110	26	during	during	ADP
fueconorg-5196	110	27	economic	economic	ADJ
fueconorg-5196	110	28	expansions	expansion	NOUN
fueconorg-5196	110	29	are	be	AUX
fueconorg-5196	110	30	key	key	ADJ
fueconorg-5196	110	31	channels	channel	NOUN
fueconorg-5196	110	32	through	through	ADP
fueconorg-5196	110	33	which	which	PRON
fueconorg-5196	110	34	the	the	DET
fueconorg-5196	110	35	output	output	NOUN
fueconorg-5196	110	36	gap	gap	NOUN
fueconorg-5196	110	37	affects	affect	VERB
fueconorg-5196	110	38	vat	vat	NOUN
fueconorg-5196	110	39	c	c	NOUN
fueconorg-5196	110	40	-	-	PUNCT
fueconorg-5196	110	41	efficiency	efficiency	NOUN
fueconorg-5196	110	42	”	"	PUNCT
fueconorg-5196	110	43	.	.	PUNCT
fueconorg-5196	111	1	during	during	ADP
fueconorg-5196	111	2	the	the	DET
fueconorg-5196	111	3	period	period	NOUN
fueconorg-5196	111	4	of	of	ADP
fueconorg-5196	111	5	expansion	expansion	NOUN
fueconorg-5196	111	6	,	,	PUNCT
fueconorg-5196	111	7	households	household	NOUN
fueconorg-5196	111	8	tend	tend	VERB
fueconorg-5196	111	9	to	to	PART
fueconorg-5196	111	10	get	get	VERB
fueconorg-5196	111	11	the	the	DET
fueconorg-5196	111	12	goods	good	NOUN
fueconorg-5196	111	13	they	they	PRON
fueconorg-5196	111	14	need	need	VERB
fueconorg-5196	111	15	,	,	PUNCT
fueconorg-5196	111	16	and	and	CCONJ
fueconorg-5196	111	17	these	these	DET
fueconorg-5196	111	18	goods	good	NOUN
fueconorg-5196	111	19	are	be	AUX
fueconorg-5196	111	20	in	in	ADP
fueconorg-5196	111	21	most	most	ADJ
fueconorg-5196	111	22	economies	economy	NOUN
fueconorg-5196	111	23	taxed	tax	VERB
fueconorg-5196	111	24	at	at	ADP
fueconorg-5196	111	25	minimum	minimum	ADJ
fueconorg-5196	111	26	rates	rate	NOUN
fueconorg-5196	111	27	or	or	CCONJ
fueconorg-5196	111	28	are	be	AUX
fueconorg-5196	111	29	not	not	PART
fueconorg-5196	111	30	taxed	tax	VERB
fueconorg-5196	111	31	.	.	PUNCT
fueconorg-5196	112	1	a	a	DET
fueconorg-5196	112	2	good	good	ADJ
fueconorg-5196	112	3	example	example	NOUN
fueconorg-5196	112	4	is	be	AUX
fueconorg-5196	112	5	the	the	DET
fueconorg-5196	112	6	baltic	baltic	ADJ
fueconorg-5196	112	7	countries	country	NOUN
fueconorg-5196	112	8	,	,	PUNCT
fueconorg-5196	112	9	estonia	estonia	PROPN
fueconorg-5196	112	10	,	,	PUNCT
fueconorg-5196	112	11	latvia	latvia	PROPN
fueconorg-5196	112	12	,	,	PUNCT
fueconorg-5196	112	13	and	and	CCONJ
fueconorg-5196	112	14	lithuania	lithuania	PROPN
fueconorg-5196	112	15	,	,	PUNCT
fueconorg-5196	112	16	which	which	PRON
fueconorg-5196	112	17	faced	face	VERB
fueconorg-5196	112	18	the	the	DET
fueconorg-5196	112	19	biggest	big	ADJ
fueconorg-5196	112	20	impact	impact	NOUN
fueconorg-5196	112	21	of	of	ADP
fueconorg-5196	112	22	the	the	DET
fueconorg-5196	112	23	global	global	ADJ
fueconorg-5196	112	24	economic	economic	ADJ
fueconorg-5196	112	25	crisis	crisis	NOUN
fueconorg-5196	112	26	.	.	PUNCT
fueconorg-5196	113	1	they	they	PRON
fueconorg-5196	113	2	also	also	ADV
fueconorg-5196	113	3	find	find	VERB
fueconorg-5196	113	4	that	that	SCONJ
fueconorg-5196	113	5	vat	vat	NOUN
fueconorg-5196	113	6	c	c	NOUN
fueconorg-5196	113	7	-	-	PUNCT
fueconorg-5196	113	8	efficiency	efficiency	NOUN
fueconorg-5196	113	9	is	be	AUX
fueconorg-5196	113	10	positively	positively	ADV
fueconorg-5196	113	11	correlated	correlate	VERB
fueconorg-5196	113	12	with	with	ADP
fueconorg-5196	113	13	institutionally	institutionally	ADV
fueconorg-5196	113	14	regulated	regulated	ADJ
fueconorg-5196	113	15	administration	administration	NOUN
fueconorg-5196	113	16	and	and	CCONJ
fueconorg-5196	113	17	is	be	AUX
fueconorg-5196	113	18	in	in	ADP
fueconorg-5196	113	19	a	a	DET
fueconorg-5196	113	20	negative	negative	ADJ
fueconorg-5196	113	21	correlation	correlation	NOUN
fueconorg-5196	113	22	with	with	ADP
fueconorg-5196	113	23	the	the	DET
fueconorg-5196	113	24	overall	overall	ADJ
fueconorg-5196	113	25	tax	tax	NOUN
fueconorg-5196	113	26	burden	burden	NOUN
fueconorg-5196	113	27	in	in	ADP
fueconorg-5196	113	28	one	one	NUM
fueconorg-5196	113	29	economy	economy	NOUN
fueconorg-5196	113	30	.	.	PUNCT
fueconorg-5196	114	1	sokolovska	sokolovska	NOUN
fueconorg-5196	114	2	and	and	CCONJ
fueconorg-5196	114	3	sokolovskyi	sokolovskyi	NOUN
fueconorg-5196	114	4	(	(	PUNCT
fueconorg-5196	114	5	2015	2015	NUM
fueconorg-5196	114	6	)	)	PUNCT
fueconorg-5196	114	7	study	study	NOUN
fueconorg-5196	114	8	vat	vat	NOUN
fueconorg-5196	114	9	collection	collection	NOUN
fueconorg-5196	114	10	efficiency	efficiency	NOUN
fueconorg-5196	114	11	,	,	PUNCT
fueconorg-5196	114	12	analyzing	analyze	VERB
fueconorg-5196	114	13	tax	tax	NOUN
fueconorg-5196	114	14	collection	collection	NOUN
fueconorg-5196	114	15	efficiency	efficiency	NOUN
fueconorg-5196	114	16	around	around	ADP
fueconorg-5196	114	17	the	the	DET
fueconorg-5196	114	18	world	world	NOUN
fueconorg-5196	114	19	.	.	PUNCT
fueconorg-5196	115	1	they	they	PRON
fueconorg-5196	115	2	investigate	investigate	VERB
fueconorg-5196	115	3	the	the	DET
fueconorg-5196	115	4	dependence	dependence	NOUN
fueconorg-5196	115	5	between	between	ADP
fueconorg-5196	115	6	cefficiency	cefficiency	NOUN
fueconorg-5196	115	7	and	and	CCONJ
fueconorg-5196	115	8	the	the	DET
fueconorg-5196	115	9	level	level	NOUN
fueconorg-5196	115	10	of	of	ADP
fueconorg-5196	115	11	gray	gray	ADJ
fueconorg-5196	115	12	economy	economy	NOUN
fueconorg-5196	115	13	and	and	CCONJ
fueconorg-5196	115	14	corruption	corruption	NOUN
fueconorg-5196	115	15	in	in	ADP
fueconorg-5196	115	16	countries	country	NOUN
fueconorg-5196	115	17	.	.	PUNCT
fueconorg-5196	116	1	numerous	numerous	ADJ
fueconorg-5196	116	2	studies	study	NOUN
fueconorg-5196	116	3	point	point	VERB
fueconorg-5196	116	4	to	to	ADP
fueconorg-5196	116	5	basic	basic	ADJ
fueconorg-5196	116	6	factors	factor	NOUN
fueconorg-5196	116	7	that	that	PRON
fueconorg-5196	116	8	affect	affect	VERB
fueconorg-5196	116	9	vat	vat	NOUN
fueconorg-5196	116	10	collection	collection	NOUN
fueconorg-5196	116	11	efficiency	efficiency	NOUN
fueconorg-5196	116	12	,	,	PUNCT
fueconorg-5196	116	13	excluding	exclude	VERB
fueconorg-5196	116	14	the	the	DET
fueconorg-5196	116	15	group	group	NOUN
fueconorg-5196	116	16	of	of	ADP
fueconorg-5196	116	17	countries	country	NOUN
fueconorg-5196	116	18	studied	study	VERB
fueconorg-5196	116	19	in	in	ADP
fueconorg-5196	116	20	this	this	DET
fueconorg-5196	116	21	paper	paper	NOUN
fueconorg-5196	116	22	.	.	PUNCT
fueconorg-5196	117	1	antić	antić	PROPN
fueconorg-5196	117	2	(	(	PUNCT
fueconorg-5196	117	3	2014	2014	NUM
fueconorg-5196	117	4	)	)	PUNCT
fueconorg-5196	117	5	investigates	investigate	VERB
fueconorg-5196	117	6	vat	vat	NOUN
fueconorg-5196	117	7	efficiency	efficiency	NOUN
fueconorg-5196	117	8	in	in	ADP
fueconorg-5196	117	9	bosnia	bosnia	PROPN
fueconorg-5196	117	10	and	and	CCONJ
fueconorg-5196	117	11	herzegovina	herzegovina	PROPN
fueconorg-5196	117	12	.	.	PUNCT
fueconorg-5196	118	1	bosnia	bosnia	PROPN
fueconorg-5196	118	2	and	and	CCONJ
fueconorg-5196	118	3	herzegovina	herzegovina	PROPN
fueconorg-5196	118	4	is	be	AUX
fueconorg-5196	118	5	also	also	ADV
fueconorg-5196	118	6	a	a	DET
fueconorg-5196	118	7	developing	develop	VERB
fueconorg-5196	118	8	country	country	NOUN
fueconorg-5196	118	9	that	that	PRON
fueconorg-5196	118	10	faced	face	VERB
fueconorg-5196	118	11	a	a	DET
fueconorg-5196	118	12	sharp	sharp	ADJ
fueconorg-5196	118	13	decline	decline	NOUN
fueconorg-5196	118	14	in	in	ADP
fueconorg-5196	118	15	vat	vat	NOUN
fueconorg-5196	118	16	collection	collection	NOUN
fueconorg-5196	118	17	efficiency	efficiency	NOUN
fueconorg-5196	118	18	at	at	ADP
fueconorg-5196	118	19	the	the	DET
fueconorg-5196	118	20	onset	onset	NOUN
fueconorg-5196	118	21	of	of	ADP
fueconorg-5196	118	22	the	the	DET
fueconorg-5196	118	23	global	global	ADJ
fueconorg-5196	118	24	economic	economic	ADJ
fueconorg-5196	118	25	crisis	crisis	NOUN
fueconorg-5196	118	26	.	.	PUNCT
fueconorg-5196	119	1	since	since	SCONJ
fueconorg-5196	119	2	this	this	DET
fueconorg-5196	119	3	developing	develop	VERB
fueconorg-5196	119	4	country	country	NOUN
fueconorg-5196	119	5	had	have	VERB
fueconorg-5196	119	6	high	high	ADJ
fueconorg-5196	119	7	c	c	NOUN
fueconorg-5196	119	8	-	-	PUNCT
fueconorg-5196	119	9	efficiency	efficiency	NOUN
fueconorg-5196	119	10	,	,	PUNCT
fueconorg-5196	119	11	the	the	DET
fueconorg-5196	119	12	decline	decline	NOUN
fueconorg-5196	119	13	in	in	ADP
fueconorg-5196	119	14	this	this	DET
fueconorg-5196	119	15	ratio	ratio	NOUN
fueconorg-5196	119	16	during	during	ADP
fueconorg-5196	119	17	periods	period	NOUN
fueconorg-5196	119	18	of	of	ADP
fueconorg-5196	119	19	crisis	crisis	NOUN
fueconorg-5196	119	20	has	have	AUX
fueconorg-5196	119	21	raised	raise	VERB
fueconorg-5196	119	22	many	many	ADJ
fueconorg-5196	119	23	questions	question	NOUN
fueconorg-5196	119	24	in	in	ADP
fueconorg-5196	119	25	academic	academic	ADJ
fueconorg-5196	119	26	circles	circle	NOUN
fueconorg-5196	119	27	.	.	PUNCT
fueconorg-5196	120	1	the	the	DET
fueconorg-5196	120	2	author	author	NOUN
fueconorg-5196	120	3	decomposes	decompose	VERB
fueconorg-5196	120	4	c	c	NOUN
fueconorg-5196	120	5	-	-	PUNCT
fueconorg-5196	120	6	efficiency	efficiency	NOUN
fueconorg-5196	120	7	in	in	ADP
fueconorg-5196	120	8	bosnia	bosnia	PROPN
fueconorg-5196	120	9	and	and	CCONJ
fueconorg-5196	120	10	herzegovina	herzegovina	PROPN
fueconorg-5196	120	11	to	to	PART
fueconorg-5196	120	12	prove	prove	VERB
fueconorg-5196	120	13	that	that	SCONJ
fueconorg-5196	120	14	the	the	DET
fueconorg-5196	120	15	vat	vat	NOUN
fueconorg-5196	120	16	design	design	NOUN
fueconorg-5196	120	17	can	can	AUX
fueconorg-5196	120	18	not	not	PART
fueconorg-5196	120	19	provide	provide	VERB
fueconorg-5196	120	20	a	a	DET
fueconorg-5196	120	21	high	high	ADJ
fueconorg-5196	120	22	level	level	NOUN
fueconorg-5196	120	23	of	of	ADP
fueconorg-5196	120	24	vat	vat	NOUN
fueconorg-5196	120	25	collection	collection	NOUN
fueconorg-5196	120	26	efficiency	efficiency	NOUN
fueconorg-5196	120	27	.	.	PUNCT
fueconorg-5196	121	1	the	the	DET
fueconorg-5196	121	2	research	research	NOUN
fueconorg-5196	121	3	results	result	NOUN
fueconorg-5196	121	4	show	show	VERB
fueconorg-5196	121	5	that	that	SCONJ
fueconorg-5196	121	6	deviations	deviation	NOUN
fueconorg-5196	121	7	from	from	ADP
fueconorg-5196	121	8	the	the	DET
fueconorg-5196	121	9	vat	vat	NOUN
fueconorg-5196	121	10	law	law	NOUN
fueconorg-5196	121	11	,	,	PUNCT
fueconorg-5196	121	12	debt	debt	NOUN
fueconorg-5196	121	13	growth	growth	NOUN
fueconorg-5196	121	14	,	,	PUNCT
fueconorg-5196	121	15	and	and	CCONJ
fueconorg-5196	121	16	tax	tax	NOUN
fueconorg-5196	121	17	evasion	evasion	NOUN
fueconorg-5196	121	18	have	have	VERB
fueconorg-5196	121	19	the	the	DET
fueconorg-5196	121	20	biggest	big	ADJ
fueconorg-5196	121	21	impact	impact	NOUN
fueconorg-5196	121	22	on	on	ADP
fueconorg-5196	121	23	gap	gap	NOUN
fueconorg-5196	121	24	growth	growth	NOUN
fueconorg-5196	121	25	.	.	PUNCT
fueconorg-5196	122	1	analogously	analogously	ADV
fueconorg-5196	122	2	,	,	PUNCT
fueconorg-5196	122	3	the	the	DET
fueconorg-5196	122	4	author	author	NOUN
fueconorg-5196	122	5	concludes	conclude	VERB
fueconorg-5196	122	6	that	that	SCONJ
fueconorg-5196	122	7	high	high	ADJ
fueconorg-5196	122	8	vat	vat	NOUN
fueconorg-5196	122	9	rates	rate	NOUN
fueconorg-5196	122	10	deepen	deepen	VERB
fueconorg-5196	122	11	the	the	DET
fueconorg-5196	122	12	crisis	crisis	NOUN
fueconorg-5196	122	13	and	and	CCONJ
fueconorg-5196	122	14	can	can	AUX
fueconorg-5196	122	15	not	not	PART
fueconorg-5196	122	16	improve	improve	VERB
fueconorg-5196	122	17	vat	vat	NOUN
fueconorg-5196	122	18	collection	collection	NOUN
fueconorg-5196	122	19	.	.	PUNCT
fueconorg-5196	123	1	hodzic	hodzic	NOUN
fueconorg-5196	123	2	and	and	CCONJ
fueconorg-5196	123	3	celebi	celebi	NOUN
fueconorg-5196	123	4	(	(	PUNCT
fueconorg-5196	123	5	2017	2017	NUM
fueconorg-5196	123	6	)	)	PUNCT
fueconorg-5196	123	7	investigate	investigate	VERB
fueconorg-5196	123	8	vat	vat	NOUN
fueconorg-5196	123	9	collection	collection	NOUN
fueconorg-5196	123	10	efficiency	efficiency	NOUN
fueconorg-5196	123	11	in	in	ADP
fueconorg-5196	123	12	28	28	NUM
fueconorg-5196	123	13	eu	eu	PROPN
fueconorg-5196	123	14	countries	country	NOUN
fueconorg-5196	123	15	,	,	PUNCT
fueconorg-5196	123	16	with	with	ADP
fueconorg-5196	123	17	a	a	DET
fueconorg-5196	123	18	particular	particular	ADJ
fueconorg-5196	123	19	focus	focus	NOUN
fueconorg-5196	123	20	on	on	ADP
fueconorg-5196	123	21	turkey	turkey	NOUN
fueconorg-5196	123	22	during	during	ADP
fueconorg-5196	123	23	the	the	DET
fueconorg-5196	123	24	2009	2009	NUM
fueconorg-5196	123	25	-	-	SYM
fueconorg-5196	123	26	2013	2013	NUM
fueconorg-5196	123	27	period	period	NOUN
fueconorg-5196	123	28	,	,	PUNCT
fueconorg-5196	123	29	giving	give	VERB
fueconorg-5196	123	30	a	a	DET
fueconorg-5196	123	31	comparative	comparative	ADJ
fueconorg-5196	123	32	picture	picture	NOUN
fueconorg-5196	123	33	of	of	ADP
fueconorg-5196	123	34	cefficiency	cefficiency	NOUN
fueconorg-5196	123	35	in	in	ADP
fueconorg-5196	123	36	turkey	turkey	PROPN
fueconorg-5196	123	37	and	and	CCONJ
fueconorg-5196	123	38	other	other	ADJ
fueconorg-5196	123	39	eu	eu	PROPN
fueconorg-5196	123	40	countries	country	NOUN
fueconorg-5196	123	41	.	.	PUNCT
fueconorg-5196	124	1	based	base	VERB
fueconorg-5196	124	2	on	on	ADP
fueconorg-5196	124	3	the	the	DET
fueconorg-5196	124	4	vat	vat	NOUN
fueconorg-5196	124	5	revenues	revenue	NOUN
fueconorg-5196	124	6	in	in	ADP
fueconorg-5196	124	7	various	various	ADJ
fueconorg-5196	124	8	countries	country	NOUN
fueconorg-5196	124	9	and	and	CCONJ
fueconorg-5196	124	10	different	different	ADJ
fueconorg-5196	124	11	levels	level	NOUN
fueconorg-5196	124	12	of	of	ADP
fueconorg-5196	124	13	c	c	NOUN
fueconorg-5196	124	14	-	-	PUNCT
fueconorg-5196	124	15	efficiency	efficiency	NOUN
fueconorg-5196	124	16	,	,	PUNCT
fueconorg-5196	124	17	they	they	PRON
fueconorg-5196	124	18	conclude	conclude	VERB
fueconorg-5196	124	19	that	that	SCONJ
fueconorg-5196	124	20	turkey	turkey	NOUN
fueconorg-5196	124	21	needs	need	VERB
fueconorg-5196	124	22	greater	great	ADJ
fueconorg-5196	124	23	stability	stability	NOUN
fueconorg-5196	124	24	and	and	CCONJ
fueconorg-5196	124	25	efficiency	efficiency	NOUN
fueconorg-5196	124	26	of	of	ADP
fueconorg-5196	124	27	the	the	DET
fueconorg-5196	124	28	vat	vat	NOUN
fueconorg-5196	124	29	collection	collection	NOUN
fueconorg-5196	124	30	system	system	NOUN
fueconorg-5196	124	31	.	.	PUNCT
fueconorg-5196	125	1	grandcolas	grandcola	NOUN
fueconorg-5196	125	2	(	(	PUNCT
fueconorg-5196	125	3	2005	2005	NUM
fueconorg-5196	125	4	)	)	PUNCT
fueconorg-5196	125	5	analyzes	analyze	VERB
fueconorg-5196	125	6	cefficiency	cefficiency	NOUN
fueconorg-5196	125	7	in	in	ADP
fueconorg-5196	125	8	15	15	NUM
fueconorg-5196	125	9	pacific	pacific	ADJ
fueconorg-5196	125	10	countries	country	NOUN
fueconorg-5196	125	11	(	(	PUNCT
fueconorg-5196	125	12	papua	papua	PROPN
fueconorg-5196	125	13	new	new	ADJ
fueconorg-5196	125	14	guinea	guinea	PROPN
fueconorg-5196	125	15	,	,	PUNCT
fueconorg-5196	125	16	jamaica	jamaica	PROPN
fueconorg-5196	125	17	,	,	PUNCT
fueconorg-5196	125	18	trinidad	trinidad	PROPN
fueconorg-5196	125	19	,	,	PUNCT
fueconorg-5196	125	20	mauritius	mauritius	PROPN
fueconorg-5196	125	21	,	,	PUNCT
fueconorg-5196	125	22	fiji	fiji	PROPN
fueconorg-5196	125	23	,	,	PUNCT
fueconorg-5196	125	24	cyprus	cyprus	PROPN
fueconorg-5196	125	25	,	,	PUNCT
fueconorg-5196	125	26	malta	malta	PROPN
fueconorg-5196	125	27	,	,	PUNCT
fueconorg-5196	125	28	iceland	iceland	PROPN
fueconorg-5196	125	29	,	,	PUNCT
fueconorg-5196	125	30	barbados	barbado	NOUN
fueconorg-5196	125	31	,	,	PUNCT
fueconorg-5196	125	32	vanuatu	vanuatu	NOUN
fueconorg-5196	125	33	,	,	PUNCT
fueconorg-5196	125	34	samoa	samoa	PROPN
fueconorg-5196	125	35	,	,	PUNCT
fueconorg-5196	125	36	tonga	tonga	PROPN
fueconorg-5196	125	37	,	,	PUNCT
fueconorg-5196	125	38	cook	cook	NOUN
fueconorg-5196	125	39	islands	island	NOUN
fueconorg-5196	125	40	,	,	PUNCT
fueconorg-5196	125	41	niue	niue	NOUN
fueconorg-5196	125	42	)	)	PUNCT
fueconorg-5196	125	43	.	.	PUNCT
fueconorg-5196	126	1	the	the	DET
fueconorg-5196	126	2	author	author	NOUN
fueconorg-5196	126	3	presents	present	VERB
fueconorg-5196	126	4	c	c	NOUN
fueconorg-5196	126	5	-	-	PUNCT
fueconorg-5196	126	6	efficiency	efficiency	NOUN
fueconorg-5196	126	7	ratio	ratio	NOUN
fueconorg-5196	126	8	as	as	ADP
fueconorg-5196	126	9	a	a	DET
fueconorg-5196	126	10	share	share	NOUN
fueconorg-5196	126	11	of	of	ADP
fueconorg-5196	126	12	vat	vat	NOUN
fueconorg-5196	126	13	revenues	revenue	NOUN
fueconorg-5196	126	14	in	in	ADP
fueconorg-5196	126	15	gdp	gdp	NOUN
fueconorg-5196	126	16	to	to	ADP
fueconorg-5196	126	17	standard	standard	ADJ
fueconorg-5196	126	18	rate	rate	NOUN
fueconorg-5196	126	19	.	.	PUNCT
fueconorg-5196	127	1	the	the	DET
fueconorg-5196	127	2	author	author	NOUN
fueconorg-5196	127	3	includes	include	VERB
fueconorg-5196	127	4	a	a	DET
fueconorg-5196	127	5	c	c	NOUN
fueconorg-5196	127	6	-	-	PUNCT
fueconorg-5196	127	7	efficiency	efficiency	NOUN
fueconorg-5196	127	8	ratio	ratio	NOUN
fueconorg-5196	127	9	in	in	ADP
fueconorg-5196	127	10	his	his	PRON
fueconorg-5196	127	11	study	study	NOUN
fueconorg-5196	127	12	to	to	PART
fueconorg-5196	127	13	explore	explore	VERB
fueconorg-5196	127	14	the	the	DET
fueconorg-5196	127	15	experience	experience	NOUN
fueconorg-5196	127	16	of	of	ADP
fueconorg-5196	127	17	countries	country	NOUN
fueconorg-5196	127	18	that	that	SCONJ
fueconorg-5196	127	19	244	244	NUM
fueconorg-5196	127	20	m.	m.	NOUN
fueconorg-5196	127	21	đorđević	đorđević	NOUN
fueconorg-5196	127	22	,	,	PUNCT
fueconorg-5196	127	23	j.	j.	PROPN
fueconorg-5196	127	24	đurović	đurović	PROPN
fueconorg-5196	127	25	todorović	todorović	PROPN
fueconorg-5196	127	26	,	,	PUNCT
fueconorg-5196	127	27	m.	m.	NOUN
fueconorg-5196	127	28	ristić	ristić	PROPN
fueconorg-5196	127	29	abandoned	abandon	VERB
fueconorg-5196	127	30	the	the	DET
fueconorg-5196	127	31	vat	vat	NOUN
fueconorg-5196	127	32	system	system	NOUN
fueconorg-5196	127	33	.	.	PUNCT
fueconorg-5196	128	1	a	a	DET
fueconorg-5196	128	2	special	special	ADJ
fueconorg-5196	128	3	research	research	NOUN
fueconorg-5196	128	4	focus	focus	NOUN
fueconorg-5196	128	5	is	be	AUX
fueconorg-5196	128	6	on	on	ADP
fueconorg-5196	128	7	malta	malta	PROPN
fueconorg-5196	128	8	,	,	PUNCT
fueconorg-5196	128	9	grenada	grenada	PROPN
fueconorg-5196	128	10	,	,	PUNCT
fueconorg-5196	128	11	and	and	CCONJ
fueconorg-5196	128	12	ghana	ghana	PROPN
fueconorg-5196	128	13	.	.	PUNCT
fueconorg-5196	129	1	he	he	PRON
fueconorg-5196	129	2	concludes	conclude	VERB
fueconorg-5196	129	3	that	that	SCONJ
fueconorg-5196	129	4	the	the	DET
fueconorg-5196	129	5	vat	vat	NOUN
fueconorg-5196	129	6	system	system	NOUN
fueconorg-5196	129	7	works	work	VERB
fueconorg-5196	129	8	if	if	SCONJ
fueconorg-5196	129	9	there	there	PRON
fueconorg-5196	129	10	is	be	VERB
fueconorg-5196	129	11	a	a	DET
fueconorg-5196	129	12	strong	strong	ADJ
fueconorg-5196	129	13	obligation	obligation	NOUN
fueconorg-5196	129	14	of	of	ADP
fueconorg-5196	129	15	political	political	ADJ
fueconorg-5196	129	16	authorities	authority	NOUN
fueconorg-5196	129	17	and	and	CCONJ
fueconorg-5196	129	18	a	a	DET
fueconorg-5196	129	19	detailed	detailed	ADJ
fueconorg-5196	129	20	plan	plan	NOUN
fueconorg-5196	129	21	and	and	CCONJ
fueconorg-5196	129	22	resources	resource	NOUN
fueconorg-5196	129	23	for	for	ADP
fueconorg-5196	129	24	vat	vat	NOUN
fueconorg-5196	129	25	implementation	implementation	NOUN
fueconorg-5196	129	26	.	.	PUNCT
fueconorg-5196	130	1	bird	bird	NOUN
fueconorg-5196	130	2	and	and	CCONJ
fueconorg-5196	130	3	gendron	gendron	NOUN
fueconorg-5196	130	4	(	(	PUNCT
fueconorg-5196	130	5	2006	2006	NUM
fueconorg-5196	130	6	)	)	PUNCT
fueconorg-5196	130	7	investigate	investigate	VERB
fueconorg-5196	130	8	vat	vat	NOUN
fueconorg-5196	130	9	collection	collection	NOUN
fueconorg-5196	130	10	efficiency	efficiency	NOUN
fueconorg-5196	130	11	in	in	ADP
fueconorg-5196	130	12	24	24	NUM
fueconorg-5196	130	13	countries	country	NOUN
fueconorg-5196	130	14	(	(	PUNCT
fueconorg-5196	130	15	argentina	argentina	PROPN
fueconorg-5196	130	16	,	,	PUNCT
fueconorg-5196	130	17	barbados	barbado	NOUN
fueconorg-5196	130	18	,	,	PUNCT
fueconorg-5196	130	19	bolivia	bolivia	PROPN
fueconorg-5196	130	20	,	,	PUNCT
fueconorg-5196	130	21	brazil	brazil	PROPN
fueconorg-5196	130	22	,	,	PUNCT
fueconorg-5196	130	23	canada	canada	PROPN
fueconorg-5196	130	24	,	,	PUNCT
fueconorg-5196	130	25	chile	chile	PROPN
fueconorg-5196	130	26	,	,	PUNCT
fueconorg-5196	130	27	colombia	colombia	PROPN
fueconorg-5196	130	28	,	,	PUNCT
fueconorg-5196	130	29	costa	costa	PROPN
fueconorg-5196	130	30	rica	rica	PROPN
fueconorg-5196	130	31	,	,	PUNCT
fueconorg-5196	130	32	dominican	dominican	PROPN
fueconorg-5196	130	33	republic	republic	PROPN
fueconorg-5196	130	34	,	,	PUNCT
fueconorg-5196	130	35	ecuador	ecuador	PROPN
fueconorg-5196	130	36	,	,	PUNCT
fueconorg-5196	130	37	el	el	PROPN
fueconorg-5196	130	38	salvador	salvador	PROPN
fueconorg-5196	130	39	,	,	PUNCT
fueconorg-5196	130	40	guatemala	guatemala	PROPN
fueconorg-5196	130	41	,	,	PUNCT
fueconorg-5196	130	42	haiti	haiti	PROPN
fueconorg-5196	130	43	,	,	PUNCT
fueconorg-5196	130	44	honduras	honduras	PROPN
fueconorg-5196	130	45	,	,	PUNCT
fueconorg-5196	130	46	jamaica	jamaica	PROPN
fueconorg-5196	130	47	,	,	PUNCT
fueconorg-5196	130	48	mexico	mexico	PROPN
fueconorg-5196	130	49	,	,	PUNCT
fueconorg-5196	130	50	nicaragua	nicaragua	PROPN
fueconorg-5196	130	51	,	,	PUNCT
fueconorg-5196	130	52	panama	panama	PROPN
fueconorg-5196	130	53	,	,	PUNCT
fueconorg-5196	130	54	paraguay	paraguay	NOUN
fueconorg-5196	130	55	,	,	PUNCT
fueconorg-5196	130	56	peru	peru	PROPN
fueconorg-5196	130	57	,	,	PUNCT
fueconorg-5196	130	58	suriname	suriname	PROPN
fueconorg-5196	130	59	,	,	PUNCT
fueconorg-5196	130	60	trinidad	trinidad	PROPN
fueconorg-5196	130	61	and	and	CCONJ
fueconorg-5196	130	62	tobago	tobago	PROPN
fueconorg-5196	130	63	,	,	PUNCT
fueconorg-5196	130	64	uruguay	uruguay	PROPN
fueconorg-5196	130	65	,	,	PUNCT
fueconorg-5196	130	66	venezuela	venezuela	PROPN
fueconorg-5196	130	67	)	)	PUNCT
fueconorg-5196	130	68	,	,	PUNCT
fueconorg-5196	130	69	assessing	assess	VERB
fueconorg-5196	130	70	c	c	NOUN
fueconorg-5196	130	71	-	-	PUNCT
fueconorg-5196	130	72	efficiency	efficiency	NOUN
fueconorg-5196	130	73	as	as	ADP
fueconorg-5196	130	74	the	the	DET
fueconorg-5196	130	75	most	most	ADV
fueconorg-5196	130	76	reliable	reliable	ADJ
fueconorg-5196	130	77	indicator	indicator	NOUN
fueconorg-5196	130	78	of	of	ADP
fueconorg-5196	130	79	vat	vat	NOUN
fueconorg-5196	130	80	collection	collection	NOUN
fueconorg-5196	130	81	efficiency	efficiency	NOUN
fueconorg-5196	130	82	.	.	PUNCT
fueconorg-5196	131	1	the	the	DET
fueconorg-5196	131	2	most	most	ADV
fueconorg-5196	131	3	important	important	ADJ
fueconorg-5196	131	4	explanatory	explanatory	ADJ
fueconorg-5196	131	5	variables	variable	NOUN
fueconorg-5196	131	6	that	that	PRON
fueconorg-5196	131	7	influence	influence	NOUN
fueconorg-5196	131	8	vat	vat	NOUN
fueconorg-5196	131	9	collection	collection	NOUN
fueconorg-5196	131	10	efficiency	efficiency	NOUN
fueconorg-5196	131	11	are	be	AUX
fueconorg-5196	131	12	,	,	PUNCT
fueconorg-5196	131	13	according	accord	VERB
fueconorg-5196	131	14	to	to	ADP
fueconorg-5196	131	15	these	these	DET
fueconorg-5196	131	16	authors	author	NOUN
fueconorg-5196	131	17	,	,	PUNCT
fueconorg-5196	131	18	urbanization	urbanization	NOUN
fueconorg-5196	131	19	and	and	CCONJ
fueconorg-5196	131	20	real	real	ADJ
fueconorg-5196	131	21	gdp	gdp	NOUN
fueconorg-5196	131	22	per	per	ADP
fueconorg-5196	131	23	capita	capita	NOUN
fueconorg-5196	131	24	.	.	PUNCT
fueconorg-5196	132	1	finally	finally	ADV
fueconorg-5196	132	2	,	,	PUNCT
fueconorg-5196	132	3	we	we	PRON
fueconorg-5196	132	4	also	also	ADV
fueconorg-5196	132	5	pay	pay	VERB
fueconorg-5196	132	6	attention	attention	NOUN
fueconorg-5196	132	7	to	to	ADP
fueconorg-5196	132	8	the	the	DET
fueconorg-5196	132	9	latest	late	ADJ
fueconorg-5196	132	10	research	research	NOUN
fueconorg-5196	132	11	in	in	ADP
fueconorg-5196	132	12	this	this	DET
fueconorg-5196	132	13	field	field	NOUN
fueconorg-5196	132	14	.	.	PUNCT
fueconorg-5196	133	1	sarmento	sarmento	NOUN
fueconorg-5196	133	2	(	(	PUNCT
fueconorg-5196	133	3	2016	2016	NUM
fueconorg-5196	133	4	)	)	PUNCT
fueconorg-5196	133	5	investigates	investigate	VERB
fueconorg-5196	133	6	the	the	DET
fueconorg-5196	133	7	crucial	crucial	ADJ
fueconorg-5196	133	8	factors	factor	NOUN
fueconorg-5196	133	9	that	that	PRON
fueconorg-5196	133	10	affect	affect	VERB
fueconorg-5196	133	11	vat	vat	NOUN
fueconorg-5196	133	12	revenue	revenue	NOUN
fueconorg-5196	133	13	.	.	PUNCT
fueconorg-5196	134	1	in	in	ADP
fueconorg-5196	134	2	this	this	DET
fueconorg-5196	134	3	way	way	NOUN
fueconorg-5196	134	4	,	,	PUNCT
fueconorg-5196	134	5	the	the	DET
fueconorg-5196	134	6	author	author	NOUN
fueconorg-5196	134	7	highlights	highlight	VERB
fueconorg-5196	134	8	the	the	DET
fueconorg-5196	134	9	importance	importance	NOUN
fueconorg-5196	134	10	of	of	ADP
fueconorg-5196	134	11	vat	vat	NOUN
fueconorg-5196	134	12	collection	collection	NOUN
fueconorg-5196	134	13	efficiency	efficiency	NOUN
fueconorg-5196	134	14	.	.	PUNCT
fueconorg-5196	135	1	his	his	PRON
fueconorg-5196	135	2	research	research	NOUN
fueconorg-5196	135	3	relies	rely	VERB
fueconorg-5196	135	4	on	on	ADP
fueconorg-5196	135	5	panel	panel	NOUN
fueconorg-5196	135	6	data	datum	NOUN
fueconorg-5196	135	7	analysis	analysis	NOUN
fueconorg-5196	135	8	of	of	ADP
fueconorg-5196	135	9	27	27	NUM
fueconorg-5196	135	10	countries	country	NOUN
fueconorg-5196	135	11	,	,	PUNCT
fueconorg-5196	135	12	in	in	ADP
fueconorg-5196	135	13	the	the	DET
fueconorg-5196	135	14	timeframe	timeframe	NOUN
fueconorg-5196	135	15	1998	1998	NUM
fueconorg-5196	135	16	-	-	SYM
fueconorg-5196	135	17	2011	2011	NUM
fueconorg-5196	135	18	.	.	PUNCT
fueconorg-5196	136	1	sermento	sermento	NOUN
fueconorg-5196	136	2	explores	explore	VERB
fueconorg-5196	136	3	the	the	DET
fueconorg-5196	136	4	countries	country	NOUN
fueconorg-5196	136	5	of	of	ADP
fueconorg-5196	136	6	the	the	DET
fueconorg-5196	136	7	european	european	PROPN
fueconorg-5196	136	8	union	union	PROPN
fueconorg-5196	136	9	and	and	CCONJ
fueconorg-5196	136	10	finds	find	VERB
fueconorg-5196	136	11	that	that	SCONJ
fueconorg-5196	136	12	eu	eu	PROPN
fueconorg-5196	136	13	governments	government	NOUN
fueconorg-5196	136	14	in	in	ADP
fueconorg-5196	136	15	most	most	ADJ
fueconorg-5196	136	16	cases	case	NOUN
fueconorg-5196	136	17	rely	rely	VERB
fueconorg-5196	136	18	on	on	ADP
fueconorg-5196	136	19	increasing	increase	VERB
fueconorg-5196	136	20	tax	tax	NOUN
fueconorg-5196	136	21	rates	rate	NOUN
fueconorg-5196	136	22	in	in	ADP
fueconorg-5196	136	23	order	order	NOUN
fueconorg-5196	136	24	to	to	PART
fueconorg-5196	136	25	raise	raise	VERB
fueconorg-5196	136	26	a	a	DET
fueconorg-5196	136	27	higher	high	ADJ
fueconorg-5196	136	28	amount	amount	NOUN
fueconorg-5196	136	29	of	of	ADP
fueconorg-5196	136	30	tax	tax	NOUN
fueconorg-5196	136	31	revenues	revenue	NOUN
fueconorg-5196	136	32	.	.	PUNCT
fueconorg-5196	137	1	the	the	DET
fueconorg-5196	137	2	author	author	NOUN
fueconorg-5196	137	3	divides	divide	VERB
fueconorg-5196	137	4	all	all	DET
fueconorg-5196	137	5	independent	independent	ADJ
fueconorg-5196	137	6	variables	variable	NOUN
fueconorg-5196	137	7	into	into	ADP
fueconorg-5196	137	8	several	several	ADJ
fueconorg-5196	137	9	groups	group	NOUN
fueconorg-5196	137	10	:	:	PUNCT
fueconorg-5196	137	11	1	1	X
fueconorg-5196	137	12	)	)	PUNCT
fueconorg-5196	137	13	vat	vat	NOUN
fueconorg-5196	137	14	rates	rate	NOUN
fueconorg-5196	137	15	,	,	PUNCT
fueconorg-5196	137	16	2	2	X
fueconorg-5196	137	17	)	)	PUNCT
fueconorg-5196	137	18	economic	economic	ADJ
fueconorg-5196	137	19	variables	variable	NOUN
fueconorg-5196	137	20	,	,	PUNCT
fueconorg-5196	137	21	3	3	X
fueconorg-5196	137	22	)	)	PUNCT
fueconorg-5196	137	23	efficiency	efficiency	NOUN
fueconorg-5196	137	24	of	of	ADP
fueconorg-5196	137	25	administration	administration	NOUN
fueconorg-5196	137	26	,	,	PUNCT
fueconorg-5196	137	27	using	use	VERB
fueconorg-5196	137	28	the	the	DET
fueconorg-5196	137	29	c	c	NOUN
fueconorg-5196	137	30	-	-	PUNCT
fueconorg-5196	137	31	efficiency	efficiency	NOUN
fueconorg-5196	137	32	ratio	ratio	NOUN
fueconorg-5196	137	33	,	,	PUNCT
fueconorg-5196	137	34	4	4	X
fueconorg-5196	137	35	)	)	PUNCT
fueconorg-5196	137	36	legal	legal	ADJ
fueconorg-5196	137	37	and	and	CCONJ
fueconorg-5196	137	38	institutional	institutional	ADJ
fueconorg-5196	137	39	environment	environment	NOUN
fueconorg-5196	137	40	.	.	PUNCT
fueconorg-5196	138	1	the	the	DET
fueconorg-5196	138	2	research	research	NOUN
fueconorg-5196	138	3	results	result	NOUN
fueconorg-5196	138	4	show	show	VERB
fueconorg-5196	138	5	that	that	SCONJ
fueconorg-5196	138	6	the	the	DET
fueconorg-5196	138	7	efficiency	efficiency	NOUN
fueconorg-5196	138	8	of	of	ADP
fueconorg-5196	138	9	tax	tax	NOUN
fueconorg-5196	138	10	administration	administration	NOUN
fueconorg-5196	138	11	(	(	PUNCT
fueconorg-5196	138	12	the	the	DET
fueconorg-5196	138	13	c	c	NOUN
fueconorg-5196	138	14	-	-	PUNCT
fueconorg-5196	138	15	efficiency	efficiency	NOUN
fueconorg-5196	138	16	ratio	ratio	NOUN
fueconorg-5196	138	17	)	)	PUNCT
fueconorg-5196	138	18	is	be	AUX
fueconorg-5196	138	19	a	a	DET
fueconorg-5196	138	20	key	key	ADJ
fueconorg-5196	138	21	determinant	determinant	ADJ
fueconorg-5196	138	22	in	in	ADP
fueconorg-5196	138	23	collecting	collect	VERB
fueconorg-5196	138	24	vat	vat	NOUN
fueconorg-5196	138	25	revenues	revenue	NOUN
fueconorg-5196	138	26	.	.	PUNCT
fueconorg-5196	139	1	ueda	ueda	PROPN
fueconorg-5196	139	2	(	(	PUNCT
fueconorg-5196	139	3	2017	2017	NUM
fueconorg-5196	139	4	)	)	PUNCT
fueconorg-5196	139	5	analyzes	analyze	VERB
fueconorg-5196	139	6	japan	japan	PROPN
fueconorg-5196	139	7	in	in	ADP
fueconorg-5196	139	8	addition	addition	NOUN
fueconorg-5196	139	9	to	to	ADP
fueconorg-5196	139	10	eu	eu	PROPN
fueconorg-5196	139	11	countries	country	NOUN
fueconorg-5196	139	12	.	.	PUNCT
fueconorg-5196	140	1	ueda	ueda	PROPN
fueconorg-5196	140	2	explores	explore	VERB
fueconorg-5196	140	3	the	the	DET
fueconorg-5196	140	4	impact	impact	NOUN
fueconorg-5196	140	5	of	of	ADP
fueconorg-5196	140	6	compliance	compliance	NOUN
fueconorg-5196	140	7	and	and	CCONJ
fueconorg-5196	140	8	policy	policy	NOUN
fueconorg-5196	140	9	gaps	gap	NOUN
fueconorg-5196	140	10	following	follow	VERB
fueconorg-5196	140	11	the	the	DET
fueconorg-5196	140	12	example	example	NOUN
fueconorg-5196	140	13	of	of	ADP
fueconorg-5196	140	14	the	the	DET
fueconorg-5196	140	15	eu	eu	PROPN
fueconorg-5196	140	16	and	and	CCONJ
fueconorg-5196	140	17	japan	japan	PROPN
fueconorg-5196	140	18	over	over	ADP
fueconorg-5196	140	19	the	the	DET
fueconorg-5196	140	20	period	period	NOUN
fueconorg-5196	140	21	2000	2000	NUM
fueconorg-5196	140	22	-	-	SYM
fueconorg-5196	140	23	2014	2014	NUM
fueconorg-5196	140	24	,	,	PUNCT
fueconorg-5196	140	25	and	and	CCONJ
fueconorg-5196	140	26	finds	find	VERB
fueconorg-5196	140	27	strong	strong	ADJ
fueconorg-5196	140	28	causality	causality	NOUN
fueconorg-5196	140	29	of	of	ADP
fueconorg-5196	140	30	both	both	DET
fueconorg-5196	140	31	gaps	gap	NOUN
fueconorg-5196	140	32	,	,	PUNCT
fueconorg-5196	140	33	compliance	compliance	NOUN
fueconorg-5196	140	34	gap	gap	NOUN
fueconorg-5196	140	35	and	and	CCONJ
fueconorg-5196	140	36	policy	policy	NOUN
fueconorg-5196	140	37	gap	gap	NOUN
fueconorg-5196	140	38	.	.	PUNCT
fueconorg-5196	141	1	the	the	DET
fueconorg-5196	141	2	focus	focus	NOUN
fueconorg-5196	141	3	of	of	ADP
fueconorg-5196	141	4	this	this	DET
fueconorg-5196	141	5	study	study	NOUN
fueconorg-5196	141	6	is	be	AUX
fueconorg-5196	141	7	on	on	ADP
fueconorg-5196	141	8	the	the	DET
fueconorg-5196	141	9	fluctuations	fluctuation	NOUN
fueconorg-5196	141	10	of	of	ADP
fueconorg-5196	141	11	c	c	NOUN
fueconorg-5196	141	12	-	-	PUNCT
fueconorg-5196	141	13	efficiency	efficiency	NOUN
fueconorg-5196	141	14	,	,	PUNCT
fueconorg-5196	141	15	resulting	result	VERB
fueconorg-5196	141	16	from	from	ADP
fueconorg-5196	141	17	changes	change	NOUN
fueconorg-5196	141	18	in	in	ADP
fueconorg-5196	141	19	final	final	ADJ
fueconorg-5196	141	20	consumption	consumption	NOUN
fueconorg-5196	141	21	and	and	CCONJ
fueconorg-5196	141	22	standard	standard	ADJ
fueconorg-5196	141	23	rate	rate	NOUN
fueconorg-5196	141	24	.	.	PUNCT
fueconorg-5196	142	1	2	2	X
fueconorg-5196	142	2	.	.	X
fueconorg-5196	142	3	c	c	X
fueconorg-5196	142	4	-	-	PUNCT
fueconorg-5196	142	5	efficiency	efficiency	NOUN
fueconorg-5196	142	6	ratio	ratio	NOUN
fueconorg-5196	142	7	as	as	ADP
fueconorg-5196	142	8	an	an	DET
fueconorg-5196	142	9	indicator	indicator	NOUN
fueconorg-5196	142	10	of	of	ADP
fueconorg-5196	142	11	vat	vat	NOUN
fueconorg-5196	142	12	efficiency	efficiency	NOUN
fueconorg-5196	142	13	there	there	PRON
fueconorg-5196	142	14	are	be	VERB
fueconorg-5196	142	15	several	several	ADJ
fueconorg-5196	142	16	indicators	indicator	NOUN
fueconorg-5196	142	17	of	of	ADP
fueconorg-5196	142	18	vat	vat	NOUN
fueconorg-5196	142	19	collection	collection	NOUN
fueconorg-5196	142	20	efficiency	efficiency	NOUN
fueconorg-5196	142	21	.	.	PUNCT
fueconorg-5196	143	1	a	a	DET
fueconorg-5196	143	2	retrospective	retrospective	ADJ
fueconorg-5196	143	3	presentation	presentation	NOUN
fueconorg-5196	143	4	of	of	ADP
fueconorg-5196	143	5	vat	vat	NOUN
fueconorg-5196	143	6	collection	collection	NOUN
fueconorg-5196	143	7	efficiency	efficiency	NOUN
fueconorg-5196	143	8	formula	formula	NOUN
fueconorg-5196	143	9	is	be	AUX
fueconorg-5196	143	10	found	find	VERB
fueconorg-5196	143	11	in	in	ADP
fueconorg-5196	143	12	a	a	DET
fueconorg-5196	143	13	survey	survey	NOUN
fueconorg-5196	143	14	conducted	conduct	VERB
fueconorg-5196	143	15	by	by	ADP
fueconorg-5196	143	16	sokolovska	sokolovska	NOUN
fueconorg-5196	143	17	and	and	CCONJ
fueconorg-5196	143	18	sokolovskyi	sokolovskyi	NOUN
fueconorg-5196	143	19	(	(	PUNCT
fueconorg-5196	143	20	2015a	2015a	NUM
fueconorg-5196	143	21	)	)	PUNCT
fueconorg-5196	143	22	.	.	PUNCT
fueconorg-5196	144	1	the	the	DET
fueconorg-5196	144	2	authors	author	NOUN
fueconorg-5196	144	3	sum	sum	VERB
fueconorg-5196	144	4	up	up	ADP
fueconorg-5196	144	5	all	all	DET
fueconorg-5196	144	6	previous	previous	ADJ
fueconorg-5196	144	7	studies	study	NOUN
fueconorg-5196	144	8	of	of	ADP
fueconorg-5196	144	9	the	the	DET
fueconorg-5196	144	10	relevant	relevant	ADJ
fueconorg-5196	144	11	vat	vat	NOUN
fueconorg-5196	144	12	collection	collection	NOUN
fueconorg-5196	144	13	efficiency	efficiency	NOUN
fueconorg-5196	144	14	indicator	indicator	NOUN
fueconorg-5196	144	15	.	.	PUNCT
fueconorg-5196	145	1	đurović	đurović	PROPN
fueconorg-5196	145	2	todorović	todorović	NOUN
fueconorg-5196	145	3	and	and	CCONJ
fueconorg-5196	145	4	đorđević	đorđević	NOUN
fueconorg-5196	145	5	(	(	PUNCT
fueconorg-5196	145	6	2013a	2013a	NUM
fueconorg-5196	145	7	)	)	PUNCT
fueconorg-5196	145	8	also	also	ADV
fueconorg-5196	145	9	point	point	VERB
fueconorg-5196	145	10	to	to	ADP
fueconorg-5196	145	11	some	some	PRON
fueconorg-5196	145	12	of	of	ADP
fueconorg-5196	145	13	the	the	DET
fueconorg-5196	145	14	measures	measure	NOUN
fueconorg-5196	145	15	of	of	ADP
fueconorg-5196	145	16	vat	vat	NOUN
fueconorg-5196	145	17	collection	collection	NOUN
fueconorg-5196	145	18	efficiency	efficiency	NOUN
fueconorg-5196	145	19	.	.	PUNCT
fueconorg-5196	146	1	one	one	NUM
fueconorg-5196	146	2	of	of	ADP
fueconorg-5196	146	3	the	the	DET
fueconorg-5196	146	4	ways	way	NOUN
fueconorg-5196	146	5	in	in	ADP
fueconorg-5196	146	6	which	which	PRON
fueconorg-5196	146	7	vat	vat	NOUN
fueconorg-5196	146	8	collection	collection	NOUN
fueconorg-5196	146	9	efficiency	efficiency	NOUN
fueconorg-5196	146	10	can	can	AUX
fueconorg-5196	146	11	be	be	AUX
fueconorg-5196	146	12	considered	consider	VERB
fueconorg-5196	146	13	is	be	AUX
fueconorg-5196	146	14	based	base	VERB
fueconorg-5196	146	15	on	on	ADP
fueconorg-5196	146	16	the	the	DET
fueconorg-5196	146	17	share	share	NOUN
fueconorg-5196	146	18	of	of	ADP
fueconorg-5196	146	19	vat	vat	NOUN
fueconorg-5196	146	20	revenue	revenue	NOUN
fueconorg-5196	146	21	in	in	ADP
fueconorg-5196	146	22	the	the	DET
fueconorg-5196	146	23	gdp	gdp	NOUN
fueconorg-5196	146	24	of	of	ADP
fueconorg-5196	146	25	a	a	DET
fueconorg-5196	146	26	country	country	NOUN
fueconorg-5196	146	27	.	.	PUNCT
fueconorg-5196	147	1	however	however	ADV
fueconorg-5196	147	2	,	,	PUNCT
fueconorg-5196	147	3	this	this	DET
fueconorg-5196	147	4	indicator	indicator	NOUN
fueconorg-5196	147	5	does	do	AUX
fueconorg-5196	147	6	not	not	PART
fueconorg-5196	147	7	show	show	VERB
fueconorg-5196	147	8	if	if	SCONJ
fueconorg-5196	147	9	vat	vat	NOUN
fueconorg-5196	147	10	collection	collection	NOUN
fueconorg-5196	147	11	efficiency	efficiency	NOUN
fueconorg-5196	147	12	is	be	AUX
fueconorg-5196	147	13	unsatisfactory	unsatisfactory	ADJ
fueconorg-5196	147	14	.	.	PUNCT
fueconorg-5196	148	1	the	the	DET
fueconorg-5196	148	2	more	more	ADV
fueconorg-5196	148	3	subtle	subtle	ADJ
fueconorg-5196	148	4	indicator	indicator	NOUN
fueconorg-5196	148	5	is	be	AUX
fueconorg-5196	148	6	the	the	DET
fueconorg-5196	148	7	traditional	traditional	ADJ
fueconorg-5196	148	8	efficiency	efficiency	NOUN
fueconorg-5196	148	9	measure	measure	NOUN
fueconorg-5196	148	10	.	.	PUNCT
fueconorg-5196	149	1	the	the	DET
fueconorg-5196	149	2	traditional	traditional	ADJ
fueconorg-5196	149	3	measure	measure	NOUN
fueconorg-5196	149	4	of	of	ADP
fueconorg-5196	149	5	vat	vat	NOUN
fueconorg-5196	149	6	collection	collection	NOUN
fueconorg-5196	149	7	efficiency	efficiency	NOUN
fueconorg-5196	149	8	,	,	PUNCT
fueconorg-5196	149	9	efficiency	efficiency	NOUN
fueconorg-5196	149	10	ratio	ratio	NOUN
fueconorg-5196	149	11	,	,	PUNCT
fueconorg-5196	149	12	is	be	AUX
fueconorg-5196	149	13	presented	present	VERB
fueconorg-5196	149	14	in	in	ADP
fueconorg-5196	149	15	the	the	DET
fueconorg-5196	149	16	following	follow	VERB
fueconorg-5196	149	17	formula	formula	NOUN
fueconorg-5196	149	18	.	.	PUNCT
fueconorg-5196	150	1	(	(	PUNCT
fueconorg-5196	150	2	1	1	X
fueconorg-5196	150	3	)	)	PUNCT
fueconorg-5196	150	4	where	where	SCONJ
fueconorg-5196	150	5	vat	vat	NOUN
fueconorg-5196	150	6	revenue	revenue	NOUN
fueconorg-5196	150	7	is	be	AUX
fueconorg-5196	150	8	tax	tax	NOUN
fueconorg-5196	150	9	revenue	revenue	NOUN
fueconorg-5196	150	10	generated	generate	VERB
fueconorg-5196	150	11	from	from	ADP
fueconorg-5196	150	12	vat	vat	NOUN
fueconorg-5196	150	13	;	;	PUNCT
fueconorg-5196	150	14	gdp	gdp	NOUN
fueconorg-5196	150	15	–	–	PUNCT
fueconorg-5196	150	16	gross	gross	ADJ
fueconorg-5196	150	17	domestic	domestic	ADJ
fueconorg-5196	150	18	product	product	NOUN
fueconorg-5196	150	19	;	;	PUNCT
fueconorg-5196	150	20	sr	sr	PROPN
fueconorg-5196	150	21	–	–	PUNCT
fueconorg-5196	150	22	standard	standard	ADJ
fueconorg-5196	150	23	vat	vat	NOUN
fueconorg-5196	150	24	rate	rate	NOUN
fueconorg-5196	150	25	.	.	PUNCT
fueconorg-5196	151	1	ebrill	ebrill	NOUN
fueconorg-5196	151	2	et	et	PROPN
fueconorg-5196	151	3	al	al	PROPN
fueconorg-5196	151	4	.	.	PROPN
fueconorg-5196	151	5	(	(	PUNCT
fueconorg-5196	151	6	2002a	2002a	NUM
fueconorg-5196	151	7	)	)	PUNCT
fueconorg-5196	151	8	point	point	NOUN
fueconorg-5196	151	9	to	to	ADP
fueconorg-5196	151	10	the	the	DET
fueconorg-5196	151	11	shortcomings	shortcoming	NOUN
fueconorg-5196	151	12	of	of	ADP
fueconorg-5196	151	13	this	this	DET
fueconorg-5196	151	14	indicator	indicator	NOUN
fueconorg-5196	151	15	.	.	PUNCT
fueconorg-5196	152	1	in	in	ADP
fueconorg-5196	152	2	their	their	PRON
fueconorg-5196	152	3	opinion	opinion	NOUN
fueconorg-5196	152	4	,	,	PUNCT
fueconorg-5196	152	5	traditional	traditional	ADJ
fueconorg-5196	152	6	efficiency	efficiency	NOUN
fueconorg-5196	152	7	measure	measure	NOUN
fueconorg-5196	152	8	tends	tend	VERB
fueconorg-5196	152	9	to	to	PART
fueconorg-5196	152	10	increase	increase	VERB
fueconorg-5196	152	11	vat	vat	NOUN
fueconorg-5196	152	12	collection	collection	NOUN
fueconorg-5196	152	13	efficiency	efficiency	NOUN
fueconorg-5196	152	14	in	in	ADP
fueconorg-5196	152	15	one	one	NUM
fueconorg-5196	152	16	country	country	NOUN
fueconorg-5196	152	17	.	.	PUNCT
fueconorg-5196	153	1	the	the	DET
fueconorg-5196	153	2	main	main	ADJ
fueconorg-5196	153	3	disadvantage	disadvantage	NOUN
fueconorg-5196	153	4	of	of	ADP
fueconorg-5196	153	5	the	the	DET
fueconorg-5196	153	6	“	"	PUNCT
fueconorg-5196	153	7	traditional	traditional	ADJ
fueconorg-5196	153	8	”	"	PUNCT
fueconorg-5196	153	9	indicator	indicator	NOUN
fueconorg-5196	153	10	is	be	AUX
fueconorg-5196	153	11	in	in	ADP
fueconorg-5196	153	12	the	the	DET
fueconorg-5196	153	13	numerator	numerator	NOUN
fueconorg-5196	153	14	.	.	PUNCT
fueconorg-5196	154	1	vat	vat	NOUN
fueconorg-5196	154	2	collection	collection	NOUN
fueconorg-5196	154	3	efficiency	efficiency	NOUN
fueconorg-5196	154	4	can	can	AUX
fueconorg-5196	154	5	be	be	AUX
fueconorg-5196	154	6	increased	increase	VERB
fueconorg-5196	154	7	,	,	PUNCT
fueconorg-5196	154	8	because	because	SCONJ
fueconorg-5196	154	9	numerator	numerator	NOUN
fueconorg-5196	154	10	includes	include	VERB
fueconorg-5196	154	11	production	production	NOUN
fueconorg-5196	154	12	,	,	PUNCT
fueconorg-5196	154	13	while	while	SCONJ
fueconorg-5196	154	14	vat	vat	NOUN
fueconorg-5196	154	15	is	be	AUX
fueconorg-5196	154	16	a	a	DET
fueconorg-5196	154	17	tax	tax	NOUN
fueconorg-5196	154	18	form	form	NOUN
fueconorg-5196	154	19	that	that	PRON
fueconorg-5196	154	20	explicitly	explicitly	ADV
fueconorg-5196	154	21	applies	apply	VERB
fueconorg-5196	154	22	to	to	ADP
fueconorg-5196	154	23	consumption	consumption	NOUN
fueconorg-5196	154	24	.	.	PUNCT
fueconorg-5196	155	1	improving	improve	VERB
fueconorg-5196	155	2	performance	performance	NOUN
fueconorg-5196	155	3	of	of	ADP
fueconorg-5196	155	4	vat	vat	NOUN
fueconorg-5196	155	5	system	system	NOUN
fueconorg-5196	155	6	in	in	ADP
fueconorg-5196	155	7	developing	develop	VERB
fueconorg-5196	155	8	eu	eu	PROPN
fueconorg-5196	155	9	countries	country	NOUN
fueconorg-5196	155	10	...	...	PUNCT
fueconorg-5196	156	1	245	245	NUM
fueconorg-5196	156	2	a	a	DET
fueconorg-5196	156	3	significant	significant	ADJ
fueconorg-5196	156	4	diagnostic	diagnostic	ADJ
fueconorg-5196	156	5	tool	tool	NOUN
fueconorg-5196	156	6	,	,	PUNCT
fueconorg-5196	156	7	which	which	PRON
fueconorg-5196	156	8	will	will	AUX
fueconorg-5196	156	9	include	include	VERB
fueconorg-5196	156	10	only	only	ADJ
fueconorg-5196	156	11	consumption	consumption	NOUN
fueconorg-5196	156	12	in	in	ADP
fueconorg-5196	156	13	the	the	DET
fueconorg-5196	156	14	numerator	numerator	NOUN
fueconorg-5196	156	15	,	,	PUNCT
fueconorg-5196	156	16	instead	instead	ADV
fueconorg-5196	156	17	of	of	ADP
fueconorg-5196	156	18	production	production	NOUN
fueconorg-5196	156	19	,	,	PUNCT
fueconorg-5196	156	20	is	be	AUX
fueconorg-5196	156	21	a	a	DET
fueconorg-5196	156	22	c	c	NOUN
fueconorg-5196	156	23	-	-	PUNCT
fueconorg-5196	156	24	efficiency	efficiency	NOUN
fueconorg-5196	156	25	ratio	ratio	NOUN
fueconorg-5196	156	26	.	.	PUNCT
fueconorg-5196	157	1	the	the	DET
fueconorg-5196	157	2	basic	basic	ADJ
fueconorg-5196	157	3	formula	formula	NOUN
fueconorg-5196	157	4	to	to	PART
fueconorg-5196	157	5	calculate	calculate	VERB
fueconorg-5196	157	6	c	c	NOUN
fueconorg-5196	157	7	-	-	PUNCT
fueconorg-5196	157	8	efficiency	efficiency	NOUN
fueconorg-5196	157	9	,	,	PUNCT
fueconorg-5196	157	10	according	accord	VERB
fueconorg-5196	157	11	to	to	ADP
fueconorg-5196	157	12	keen	keen	ADJ
fueconorg-5196	157	13	(	(	PUNCT
fueconorg-5196	157	14	2013b	2013b	NUM
fueconorg-5196	157	15	)	)	PUNCT
fueconorg-5196	157	16	,	,	PUNCT
fueconorg-5196	157	17	can	can	AUX
fueconorg-5196	157	18	be	be	AUX
fueconorg-5196	157	19	presented	present	VERB
fueconorg-5196	157	20	as	as	SCONJ
fueconorg-5196	157	21	follows	follow	VERB
fueconorg-5196	157	22	:	:	PUNCT
fueconorg-5196	157	23	(	(	PUNCT
fueconorg-5196	157	24	2	2	X
fueconorg-5196	157	25	)	)	PUNCT
fueconorg-5196	157	26	numerator	numerator	NOUN
fueconorg-5196	157	27	v	v	PROPN
fueconorg-5196	157	28	represents	represents	AUX
fueconorg-5196	157	29	realized	realize	VERB
fueconorg-5196	157	30	vat	vat	NOUN
fueconorg-5196	157	31	revenues	revenue	NOUN
fueconorg-5196	157	32	;	;	PUNCT
fueconorg-5196	157	33	while	while	SCONJ
fueconorg-5196	157	34	can	can	AUX
fueconorg-5196	157	35	be	be	AUX
fueconorg-5196	157	36	calculated	calculate	VERB
fueconorg-5196	157	37	as	as	SCONJ
fueconorg-5196	157	38	follows	follow	VERB
fueconorg-5196	157	39	:	:	PUNCT
fueconorg-5196	157	40	(	(	PUNCT
fueconorg-5196	157	41	)	)	PUNCT
fueconorg-5196	157	42	(	(	PUNCT
fueconorg-5196	157	43	3	3	X
fueconorg-5196	157	44	)	)	PUNCT
fueconorg-5196	157	45	represents	represent	VERB
fueconorg-5196	157	46	theoretical	theoretical	ADJ
fueconorg-5196	157	47	vat	vat	NOUN
fueconorg-5196	157	48	revenue	revenue	NOUN
fueconorg-5196	157	49	;	;	PUNCT
fueconorg-5196	157	50	is	be	AUX
fueconorg-5196	157	51	a	a	DET
fueconorg-5196	157	52	standard	standard	ADJ
fueconorg-5196	157	53	vat	vat	NOUN
fueconorg-5196	157	54	rate	rate	NOUN
fueconorg-5196	157	55	2	2	NUM
fueconorg-5196	157	56	;	;	PUNCT
fueconorg-5196	157	57	fc	fc	PROPN
fueconorg-5196	157	58	represents	represent	VERB
fueconorg-5196	157	59	final	final	ADJ
fueconorg-5196	157	60	consumption	consumption	NOUN
fueconorg-5196	157	61	(	(	PUNCT
fueconorg-5196	157	62	keen	keen	ADJ
fueconorg-5196	157	63	2013c	2013c	NUM
fueconorg-5196	157	64	,	,	PUNCT
fueconorg-5196	157	65	p.	p.	NOUN
fueconorg-5196	157	66	427	427	NUM
fueconorg-5196	157	67	)	)	PUNCT
fueconorg-5196	157	68	.	.	PUNCT
fueconorg-5196	158	1	3	3	NUM
fueconorg-5196	158	2	“	"	PUNCT
fueconorg-5196	158	3	this	this	DET
fueconorg-5196	158	4	ratio	ratio	NOUN
fueconorg-5196	158	5	measures	measure	VERB
fueconorg-5196	158	6	the	the	DET
fueconorg-5196	158	7	difference	difference	NOUN
fueconorg-5196	158	8	between	between	ADP
fueconorg-5196	158	9	the	the	DET
fueconorg-5196	158	10	actually	actually	ADV
fueconorg-5196	158	11	collected	collect	VERB
fueconorg-5196	158	12	revenue	revenue	NOUN
fueconorg-5196	158	13	and	and	CCONJ
fueconorg-5196	158	14	the	the	DET
fueconorg-5196	158	15	amount	amount	NOUN
fueconorg-5196	158	16	of	of	ADP
fueconorg-5196	158	17	vat	vat	NOUN
fueconorg-5196	158	18	revenues	revenue	NOUN
fueconorg-5196	158	19	that	that	PRON
fueconorg-5196	158	20	could	could	AUX
fueconorg-5196	158	21	theoretically	theoretically	ADV
fueconorg-5196	158	22	be	be	AUX
fueconorg-5196	158	23	collected	collect	VERB
fueconorg-5196	158	24	if	if	SCONJ
fueconorg-5196	158	25	the	the	DET
fueconorg-5196	158	26	standard	standard	ADJ
fueconorg-5196	158	27	rate	rate	NOUN
fueconorg-5196	158	28	was	be	AUX
fueconorg-5196	158	29	applied	apply	VERB
fueconorg-5196	158	30	to	to	ADP
fueconorg-5196	158	31	the	the	DET
fueconorg-5196	158	32	entire	entire	ADJ
fueconorg-5196	158	33	tax	tax	NOUN
fueconorg-5196	158	34	base	base	NOUN
fueconorg-5196	158	35	”	"	PUNCT
fueconorg-5196	158	36	(	(	PUNCT
fueconorg-5196	158	37	đurović	đurović	NOUN
fueconorg-5196	158	38	todorović	todorović	NOUN
fueconorg-5196	158	39	&	&	CCONJ
fueconorg-5196	158	40	đorđević	đorđević	PROPN
fueconorg-5196	158	41	,	,	PUNCT
fueconorg-5196	158	42	2013b	2013b	NUM
fueconorg-5196	158	43	,	,	PUNCT
fueconorg-5196	158	44	p.	p.	NOUN
fueconorg-5196	158	45	92	92	NUM
fueconorg-5196	158	46	)	)	PUNCT
fueconorg-5196	158	47	.	.	PUNCT
fueconorg-5196	159	1	if	if	SCONJ
fueconorg-5196	159	2	vat	vat	NOUN
fueconorg-5196	159	3	gap	gap	NOUN
fueconorg-5196	159	4	is	be	AUX
fueconorg-5196	159	5	higher	high	ADJ
fueconorg-5196	159	6	,	,	PUNCT
fueconorg-5196	159	7	this	this	PRON
fueconorg-5196	159	8	indicates	indicate	VERB
fueconorg-5196	159	9	that	that	SCONJ
fueconorg-5196	159	10	the	the	DET
fueconorg-5196	159	11	potential	potential	NOUN
fueconorg-5196	159	12	of	of	ADP
fueconorg-5196	159	13	this	this	DET
fueconorg-5196	159	14	tax	tax	NOUN
fueconorg-5196	159	15	form	form	NOUN
fueconorg-5196	159	16	is	be	AUX
fueconorg-5196	159	17	unused	unused	ADJ
fueconorg-5196	159	18	.	.	PUNCT
fueconorg-5196	160	1	however	however	ADV
fueconorg-5196	160	2	,	,	PUNCT
fueconorg-5196	160	3	in	in	ADP
fueconorg-5196	160	4	spite	spite	NOUN
fueconorg-5196	160	5	of	of	ADP
fueconorg-5196	160	6	the	the	DET
fueconorg-5196	160	7	authors	author	NOUN
fueconorg-5196	160	8	’	'	PUNCT
fueconorg-5196	160	9	consent	consent	NOUN
fueconorg-5196	160	10	that	that	SCONJ
fueconorg-5196	160	11	this	this	DET
fueconorg-5196	160	12	ratio	ratio	NOUN
fueconorg-5196	160	13	is	be	AUX
fueconorg-5196	160	14	a	a	DET
fueconorg-5196	160	15	relevant	relevant	ADJ
fueconorg-5196	160	16	indicator	indicator	NOUN
fueconorg-5196	160	17	of	of	ADP
fueconorg-5196	160	18	efficiency	efficiency	NOUN
fueconorg-5196	160	19	,	,	PUNCT
fueconorg-5196	160	20	the	the	DET
fueconorg-5196	160	21	ratio	ratio	NOUN
fueconorg-5196	160	22	analysis	analysis	NOUN
fueconorg-5196	160	23	must	must	AUX
fueconorg-5196	160	24	contain	contain	VERB
fueconorg-5196	160	25	a	a	DET
fueconorg-5196	160	26	certain	certain	ADJ
fueconorg-5196	160	27	level	level	NOUN
fueconorg-5196	160	28	of	of	ADP
fueconorg-5196	160	29	reserve	reserve	NOUN
fueconorg-5196	160	30	.	.	PUNCT
fueconorg-5196	161	1	sancak	sancak	PROPN
fueconorg-5196	161	2	et	et	PROPN
fueconorg-5196	161	3	al	al	PROPN
fueconorg-5196	161	4	.	.	PROPN
fueconorg-5196	161	5	(	(	PUNCT
fueconorg-5196	161	6	2010a	2010a	NUM
fueconorg-5196	161	7	)	)	PUNCT
fueconorg-5196	161	8	find	find	VERB
fueconorg-5196	161	9	that	that	SCONJ
fueconorg-5196	161	10	deterioration	deterioration	NOUN
fueconorg-5196	161	11	(	(	PUNCT
fueconorg-5196	161	12	improvement	improvement	NOUN
fueconorg-5196	161	13	)	)	PUNCT
fueconorg-5196	161	14	of	of	ADP
fueconorg-5196	161	15	ratio	ratio	NOUN
fueconorg-5196	161	16	is	be	AUX
fueconorg-5196	161	17	often	often	ADV
fueconorg-5196	161	18	conditioned	condition	VERB
fueconorg-5196	161	19	by	by	ADP
fueconorg-5196	161	20	changes	change	NOUN
fueconorg-5196	161	21	in	in	ADP
fueconorg-5196	161	22	consumption	consumption	NOUN
fueconorg-5196	161	23	patterns	pattern	NOUN
fueconorg-5196	161	24	or	or	CCONJ
fueconorg-5196	161	25	changes	change	NOUN
fueconorg-5196	161	26	in	in	ADP
fueconorg-5196	161	27	tax	tax	NOUN
fueconorg-5196	161	28	evasion	evasion	NOUN
fueconorg-5196	161	29	during	during	ADP
fueconorg-5196	161	30	expansion	expansion	NOUN
fueconorg-5196	161	31	.	.	PUNCT
fueconorg-5196	162	1	consequently	consequently	ADV
fueconorg-5196	162	2	,	,	PUNCT
fueconorg-5196	162	3	it	it	PRON
fueconorg-5196	162	4	is	be	AUX
fueconorg-5196	162	5	necessary	necessary	ADJ
fueconorg-5196	162	6	,	,	PUNCT
fueconorg-5196	162	7	in	in	ADP
fueconorg-5196	162	8	the	the	DET
fueconorg-5196	162	9	course	course	NOUN
fueconorg-5196	162	10	of	of	ADP
fueconorg-5196	162	11	the	the	DET
fueconorg-5196	162	12	crisis	crisis	NOUN
fueconorg-5196	162	13	,	,	PUNCT
fueconorg-5196	162	14	to	to	PART
fueconorg-5196	162	15	include	include	VERB
fueconorg-5196	162	16	effects	effect	NOUN
fueconorg-5196	162	17	of	of	ADP
fueconorg-5196	162	18	capital	capital	NOUN
fueconorg-5196	162	19	consequences	consequence	NOUN
fueconorg-5196	162	20	in	in	ADP
fueconorg-5196	162	21	the	the	DET
fueconorg-5196	162	22	analyses	analysis	NOUN
fueconorg-5196	162	23	.	.	PUNCT
fueconorg-5196	163	1	sokolovska	sokolovska	NOUN
fueconorg-5196	163	2	and	and	CCONJ
fueconorg-5196	163	3	sokolovsky	sokolovsky	PROPN
fueconorg-5196	163	4	(	(	PUNCT
fueconorg-5196	163	5	2015b	2015b	NUM
fueconorg-5196	163	6	)	)	PUNCT
fueconorg-5196	163	7	also	also	ADV
fueconorg-5196	163	8	speak	speak	VERB
fueconorg-5196	163	9	about	about	ADP
fueconorg-5196	163	10	the	the	DET
fueconorg-5196	163	11	negative	negative	ADJ
fueconorg-5196	163	12	link	link	NOUN
fueconorg-5196	163	13	between	between	ADP
fueconorg-5196	163	14	tax	tax	NOUN
fueconorg-5196	163	15	evasion	evasion	NOUN
fueconorg-5196	163	16	and	and	CCONJ
fueconorg-5196	163	17	this	this	DET
fueconorg-5196	163	18	ratio	ratio	NOUN
fueconorg-5196	163	19	,	,	PUNCT
fueconorg-5196	163	20	suggesting	suggest	VERB
fueconorg-5196	163	21	that	that	SCONJ
fueconorg-5196	163	22	a	a	DET
fueconorg-5196	163	23	large	large	ADJ
fueconorg-5196	163	24	part	part	NOUN
fueconorg-5196	163	25	of	of	ADP
fueconorg-5196	163	26	the	the	DET
fueconorg-5196	163	27	evaded	evade	VERB
fueconorg-5196	163	28	revenues	revenue	NOUN
fueconorg-5196	163	29	is	be	AUX
fueconorg-5196	163	30	used	use	VERB
fueconorg-5196	163	31	for	for	ADP
fueconorg-5196	163	32	consumption	consumption	NOUN
fueconorg-5196	163	33	,	,	PUNCT
fueconorg-5196	163	34	which	which	PRON
fueconorg-5196	163	35	ultimately	ultimately	ADV
fueconorg-5196	163	36	reflects	reflect	VERB
fueconorg-5196	163	37	on	on	ADP
fueconorg-5196	163	38	this	this	DET
fueconorg-5196	163	39	ratio	ratio	NOUN
fueconorg-5196	163	40	.	.	PUNCT
fueconorg-5196	164	1	with	with	ADP
fueconorg-5196	164	2	a	a	DET
fueconorg-5196	164	3	certain	certain	ADJ
fueconorg-5196	164	4	level	level	NOUN
fueconorg-5196	164	5	of	of	ADP
fueconorg-5196	164	6	reserve	reserve	NOUN
fueconorg-5196	164	7	,	,	PUNCT
fueconorg-5196	164	8	and	and	CCONJ
fueconorg-5196	164	9	taking	take	VERB
fueconorg-5196	164	10	into	into	ADP
fueconorg-5196	164	11	consideration	consideration	NOUN
fueconorg-5196	164	12	c	c	NOUN
fueconorg-5196	164	13	-	-	PUNCT
fueconorg-5196	164	14	efficiency	efficiency	NOUN
fueconorg-5196	164	15	defects	defect	NOUN
fueconorg-5196	164	16	that	that	PRON
fueconorg-5196	164	17	are	be	AUX
fueconorg-5196	164	18	difficult	difficult	ADJ
fueconorg-5196	164	19	to	to	PART
fueconorg-5196	164	20	measure	measure	VERB
fueconorg-5196	164	21	,	,	PUNCT
fueconorg-5196	164	22	we	we	PRON
fueconorg-5196	164	23	will	will	AUX
fueconorg-5196	164	24	explore	explore	VERB
fueconorg-5196	164	25	factors	factor	NOUN
fueconorg-5196	164	26	that	that	PRON
fueconorg-5196	164	27	determine	determine	VERB
fueconorg-5196	164	28	vat	vat	NOUN
fueconorg-5196	164	29	collection	collection	NOUN
fueconorg-5196	164	30	efficiency	efficiency	NOUN
fueconorg-5196	164	31	based	base	VERB
fueconorg-5196	164	32	on	on	ADP
fueconorg-5196	164	33	c	c	NOUN
fueconorg-5196	164	34	-	-	PUNCT
fueconorg-5196	164	35	efficiency	efficiency	NOUN
fueconorg-5196	164	36	.	.	PUNCT
fueconorg-5196	165	1	2.1	2.1	NUM
fueconorg-5196	165	2	.	.	PUNCT
fueconorg-5196	165	3	measurement	measurement	NOUN
fueconorg-5196	165	4	of	of	ADP
fueconorg-5196	165	5	c	c	NOUN
fueconorg-5196	165	6	-	-	PUNCT
fueconorg-5196	165	7	efficiency	efficiency	NOUN
fueconorg-5196	165	8	ratio	ratio	NOUN
fueconorg-5196	165	9	in	in	ADP
fueconorg-5196	165	10	eu	eu	NOUN
fueconorg-5196	165	11	developing	develop	VERB
fueconorg-5196	165	12	countries	country	NOUN
fueconorg-5196	165	13	the	the	DET
fueconorg-5196	165	14	european	european	ADJ
fueconorg-5196	165	15	idea	idea	NOUN
fueconorg-5196	165	16	of	of	ADP
fueconorg-5196	165	17	greater	great	ADJ
fueconorg-5196	165	18	economic	economic	ADJ
fueconorg-5196	165	19	integration	integration	NOUN
fueconorg-5196	165	20	got	get	VERB
fueconorg-5196	165	21	a	a	DET
fueconorg-5196	165	22	new	new	ADJ
fueconorg-5196	165	23	concept	concept	NOUN
fueconorg-5196	165	24	on	on	ADP
fueconorg-5196	165	25	may	may	PROPN
fueconorg-5196	165	26	1	1	NUM
fueconorg-5196	165	27	,	,	PUNCT
fueconorg-5196	165	28	2004	2004	NUM
fueconorg-5196	165	29	,	,	PUNCT
fueconorg-5196	165	30	when	when	SCONJ
fueconorg-5196	165	31	8	8	NUM
fueconorg-5196	165	32	former	former	ADJ
fueconorg-5196	165	33	centrally	centrally	ADV
fueconorg-5196	165	34	planned	plan	VERB
fueconorg-5196	165	35	economies	economy	NOUN
fueconorg-5196	165	36	from	from	ADP
fueconorg-5196	165	37	central	central	ADJ
fueconorg-5196	165	38	and	and	CCONJ
fueconorg-5196	165	39	eastern	eastern	ADJ
fueconorg-5196	165	40	europe	europe	PROPN
fueconorg-5196	165	41	–	–	PUNCT
fueconorg-5196	165	42	the	the	DET
fueconorg-5196	165	43	czech	czech	PROPN
fueconorg-5196	165	44	republic	republic	NOUN
fueconorg-5196	165	45	,	,	PUNCT
fueconorg-5196	165	46	poland	poland	PROPN
fueconorg-5196	165	47	,	,	PUNCT
fueconorg-5196	165	48	hungary	hungary	PROPN
fueconorg-5196	165	49	,	,	PUNCT
fueconorg-5196	165	50	slovakia	slovakia	PROPN
fueconorg-5196	165	51	,	,	PUNCT
fueconorg-5196	165	52	slovenia	slovenia	PROPN
fueconorg-5196	165	53	,	,	PUNCT
fueconorg-5196	165	54	lithuania	lithuania	PROPN
fueconorg-5196	165	55	,	,	PUNCT
fueconorg-5196	165	56	latvia	latvia	PROPN
fueconorg-5196	165	57	,	,	PUNCT
fueconorg-5196	165	58	and	and	CCONJ
fueconorg-5196	165	59	estonia	estonia	PROPN
fueconorg-5196	165	60	–	–	PUNCT
fueconorg-5196	165	61	become	become	VERB
fueconorg-5196	165	62	members	member	NOUN
fueconorg-5196	165	63	of	of	ADP
fueconorg-5196	165	64	the	the	DET
fueconorg-5196	165	65	european	european	PROPN
fueconorg-5196	165	66	union	union	PROPN
fueconorg-5196	165	67	(	(	PUNCT
fueconorg-5196	165	68	njegić	njegić	ADV
fueconorg-5196	165	69	et	et	PROPN
fueconorg-5196	165	70	al	al	PROPN
fueconorg-5196	165	71	.	.	PROPN
fueconorg-5196	165	72	,	,	PUNCT
fueconorg-5196	165	73	2017	2017	NUM
fueconorg-5196	165	74	)	)	PUNCT
fueconorg-5196	165	75	.	.	PUNCT
fueconorg-5196	166	1	the	the	DET
fueconorg-5196	166	2	vat	vat	NOUN
fueconorg-5196	166	3	implementation	implementation	NOUN
fueconorg-5196	166	4	in	in	ADP
fueconorg-5196	166	5	the	the	DET
fueconorg-5196	166	6	eu	eu	PROPN
fueconorg-5196	166	7	’s	’s	PART
fueconorg-5196	166	8	developing	develop	VERB
fueconorg-5196	166	9	countries	country	NOUN
fueconorg-5196	166	10	is	be	AUX
fueconorg-5196	166	11	related	relate	VERB
fueconorg-5196	166	12	to	to	ADP
fueconorg-5196	166	13	their	their	PRON
fueconorg-5196	166	14	simplified	simplified	ADJ
fueconorg-5196	166	15	tax	tax	NOUN
fueconorg-5196	166	16	systems	system	NOUN
fueconorg-5196	166	17	”	"	PUNCT
fueconorg-5196	166	18	(	(	PUNCT
fueconorg-5196	166	19	andrejovska	andrejovska	PROPN
fueconorg-5196	166	20	&	&	CCONJ
fueconorg-5196	166	21	mihokova	mihokova	PROPN
fueconorg-5196	166	22	,	,	PUNCT
fueconorg-5196	166	23	2015	2015	NUM
fueconorg-5196	166	24	,	,	PUNCT
fueconorg-5196	166	25	p.	p.	NOUN
fueconorg-5196	166	26	488	488	NUM
fueconorg-5196	166	27	)	)	PUNCT
fueconorg-5196	166	28	.	.	PUNCT
fueconorg-5196	167	1	such	such	ADJ
fueconorg-5196	167	2	reforms	reform	NOUN
fueconorg-5196	167	3	have	have	AUX
fueconorg-5196	167	4	made	make	VERB
fueconorg-5196	167	5	it	it	PRON
fueconorg-5196	167	6	possible	possible	ADJ
fueconorg-5196	167	7	for	for	ADP
fueconorg-5196	167	8	developing	develop	VERB
fueconorg-5196	167	9	countries	country	NOUN
fueconorg-5196	167	10	to	to	PART
fueconorg-5196	167	11	open	open	VERB
fueconorg-5196	167	12	their	their	PRON
fueconorg-5196	167	13	economies	economy	NOUN
fueconorg-5196	167	14	.	.	PUNCT
fueconorg-5196	168	1	in	in	ADP
fueconorg-5196	168	2	previous	previous	ADJ
fueconorg-5196	168	3	years	year	NOUN
fueconorg-5196	168	4	,	,	PUNCT
fueconorg-5196	168	5	vat	vat	NOUN
fueconorg-5196	168	6	has	have	AUX
fueconorg-5196	168	7	become	become	VERB
fueconorg-5196	168	8	the	the	DET
fueconorg-5196	168	9	basic	basic	ADJ
fueconorg-5196	168	10	source	source	NOUN
fueconorg-5196	168	11	of	of	ADP
fueconorg-5196	168	12	revenue	revenue	NOUN
fueconorg-5196	168	13	in	in	ADP
fueconorg-5196	168	14	all	all	DET
fueconorg-5196	168	15	eu	eu	PROPN
fueconorg-5196	168	16	member	member	NOUN
fueconorg-5196	168	17	states	state	NOUN
fueconorg-5196	168	18	(	(	PUNCT
fueconorg-5196	168	19	european	european	PROPN
fueconorg-5196	168	20	commission	commission	PROPN
fueconorg-5196	168	21	,	,	PUNCT
fueconorg-5196	168	22	2019	2019	NUM
fueconorg-5196	168	23	)	)	PUNCT
fueconorg-5196	168	24	.	.	PUNCT
fueconorg-5196	169	1	“	"	PUNCT
fueconorg-5196	169	2	according	accord	VERB
fueconorg-5196	169	3	to	to	ADP
fueconorg-5196	169	4	various	various	ADJ
fueconorg-5196	169	5	analyses	analysis	NOUN
fueconorg-5196	169	6	,	,	PUNCT
fueconorg-5196	169	7	vat	vat	NOUN
fueconorg-5196	169	8	is	be	AUX
fueconorg-5196	169	9	the	the	DET
fueconorg-5196	169	10	best	good	ADJ
fueconorg-5196	169	11	form	form	NOUN
fueconorg-5196	169	12	of	of	ADP
fueconorg-5196	169	13	consumption	consumption	NOUN
fueconorg-5196	169	14	tax	tax	NOUN
fueconorg-5196	169	15	”	"	PUNCT
fueconorg-5196	169	16	(	(	PUNCT
fueconorg-5196	169	17	bird	bird	NOUN
fueconorg-5196	169	18	&	&	CCONJ
fueconorg-5196	169	19	gendron	gendron	NOUN
fueconorg-5196	169	20	,	,	PUNCT
fueconorg-5196	169	21	2006a	2006a	NUM
fueconorg-5196	169	22	,	,	PUNCT
fueconorg-5196	169	23	p.	p.	NOUN
fueconorg-5196	169	24	2	2	NUM
fueconorg-5196	169	25	)	)	PUNCT
fueconorg-5196	169	26	.	.	PUNCT
fueconorg-5196	170	1	as	as	ADP
fueconorg-5196	170	2	such	such	ADJ
fueconorg-5196	170	3	,	,	PUNCT
fueconorg-5196	170	4	vat	vat	NOUN
fueconorg-5196	170	5	has	have	AUX
fueconorg-5196	170	6	,	,	PUNCT
fueconorg-5196	170	7	over	over	ADP
fueconorg-5196	170	8	the	the	DET
fueconorg-5196	170	9	past	past	ADJ
fueconorg-5196	170	10	twenty	twenty	NUM
fueconorg-5196	170	11	years	year	NOUN
fueconorg-5196	170	12	,	,	PUNCT
fueconorg-5196	170	13	reached	reach	VERB
fueconorg-5196	170	14	“	"	PUNCT
fueconorg-5196	170	15	share	share	VERB
fueconorg-5196	170	16	in	in	ADP
fueconorg-5196	170	17	total	total	ADJ
fueconorg-5196	170	18	tax	tax	NOUN
fueconorg-5196	170	19	revenues	revenue	NOUN
fueconorg-5196	170	20	of	of	ADP
fueconorg-5196	170	21	almost	almost	ADV
fueconorg-5196	170	22	65	65	NUM
fueconorg-5196	170	23	%	%	NOUN
fueconorg-5196	170	24	”	"	PUNCT
fueconorg-5196	170	25	(	(	PUNCT
fueconorg-5196	170	26	owens	owens	PROPN
fueconorg-5196	170	27	,	,	PUNCT
fueconorg-5196	170	28	2011b	2011b	NUM
fueconorg-5196	170	29	,	,	PUNCT
fueconorg-5196	170	30	p.	p.	NOUN
fueconorg-5196	170	31	8)	8)	NUM
fueconorg-5196	170	32	.	.	PUNCT
fueconorg-5196	171	1	however	however	ADV
fueconorg-5196	171	2	,	,	PUNCT
fueconorg-5196	171	3	one	one	NUM
fueconorg-5196	171	4	captious	captious	ADJ
fueconorg-5196	171	5	question	question	NOUN
fueconorg-5196	171	6	that	that	PRON
fueconorg-5196	171	7	arises	arise	VERB
fueconorg-5196	171	8	here	here	ADV
fueconorg-5196	171	9	is	be	AUX
fueconorg-5196	171	10	whether	whether	SCONJ
fueconorg-5196	171	11	the	the	DET
fueconorg-5196	171	12	vat	vat	NOUN
fueconorg-5196	171	13	system	system	NOUN
fueconorg-5196	171	14	is	be	AUX
fueconorg-5196	171	15	well	well	ADV
fueconorg-5196	171	16	designed	design	VERB
fueconorg-5196	171	17	in	in	ADP
fueconorg-5196	171	18	all	all	DET
fueconorg-5196	171	19	countries	country	NOUN
fueconorg-5196	171	20	where	where	SCONJ
fueconorg-5196	171	21	the	the	DET
fueconorg-5196	171	22	vat	vat	NOUN
fueconorg-5196	171	23	is	be	AUX
fueconorg-5196	171	24	implemented	implement	VERB
fueconorg-5196	171	25	,	,	PUNCT
fueconorg-5196	171	26	i.e.	i.e.	X
fueconorg-5196	171	27	whether	whether	SCONJ
fueconorg-5196	171	28	the	the	DET
fueconorg-5196	171	29	vat	vat	NOUN
fueconorg-5196	171	30	collection	collection	NOUN
fueconorg-5196	171	31	efficiency	efficiency	NOUN
fueconorg-5196	171	32	is	be	AUX
fueconorg-5196	171	33	at	at	ADP
fueconorg-5196	171	34	a	a	DET
fueconorg-5196	171	35	satisfactory	satisfactory	ADJ
fueconorg-5196	171	36	level	level	NOUN
fueconorg-5196	171	37	.	.	PUNCT
fueconorg-5196	172	1	the	the	DET
fueconorg-5196	172	2	following	follow	VERB
fueconorg-5196	172	3	graph	graph	NOUN
fueconorg-5196	172	4	shows	show	VERB
fueconorg-5196	172	5	the	the	DET
fueconorg-5196	172	6	trend	trend	NOUN
fueconorg-5196	172	7	of	of	ADP
fueconorg-5196	172	8	c	c	NOUN
fueconorg-5196	172	9	-	-	PUNCT
fueconorg-5196	172	10	efficiency	efficiency	NOUN
fueconorg-5196	172	11	in	in	ADP
fueconorg-5196	172	12	the	the	DET
fueconorg-5196	172	13	period	period	NOUN
fueconorg-5196	172	14	1997	1997	NUM
fueconorg-5196	172	15	-	-	SYM
fueconorg-5196	172	16	2017	2017	NUM
fueconorg-5196	172	17	in	in	ADP
fueconorg-5196	172	18	the	the	DET
fueconorg-5196	172	19	observed	observed	ADJ
fueconorg-5196	172	20	developing	develop	VERB
fueconorg-5196	172	21	countries	country	NOUN
fueconorg-5196	172	22	of	of	ADP
fueconorg-5196	172	23	the	the	DET
fueconorg-5196	172	24	eu	eu	PROPN
fueconorg-5196	172	25	.	.	PROPN
fueconorg-5196	172	26	2	2	NUM
fueconorg-5196	172	27	in	in	ADP
fueconorg-5196	172	28	our	our	PRON
fueconorg-5196	172	29	study	study	NOUN
fueconorg-5196	172	30	,	,	PUNCT
fueconorg-5196	172	31	the	the	DET
fueconorg-5196	172	32	annual	annual	ADJ
fueconorg-5196	172	33	vat	vat	NOUN
fueconorg-5196	172	34	standard	standard	ADJ
fueconorg-5196	172	35	rate	rate	NOUN
fueconorg-5196	172	36	of	of	ADP
fueconorg-5196	172	37	each	each	DET
fueconorg-5196	172	38	country	country	NOUN
fueconorg-5196	172	39	is	be	AUX
fueconorg-5196	172	40	used	use	VERB
fueconorg-5196	172	41	in	in	ADP
fueconorg-5196	172	42	the	the	DET
fueconorg-5196	172	43	calculation	calculation	NOUN
fueconorg-5196	172	44	of	of	ADP
fueconorg-5196	172	45	vat	vat	NOUN
fueconorg-5196	172	46	.	.	PUNCT
fueconorg-5196	173	1	3according	3accorde	VERB
fueconorg-5196	173	2	to	to	ADP
fueconorg-5196	173	3	keen	keen	ADJ
fueconorg-5196	173	4	(	(	PUNCT
fueconorg-5196	173	5	2013	2013	NUM
fueconorg-5196	173	6	)	)	PUNCT
fueconorg-5196	173	7	,	,	PUNCT
fueconorg-5196	173	8	final	final	ADJ
fueconorg-5196	173	9	consumption	consumption	NOUN
fueconorg-5196	173	10	involves	involve	VERB
fueconorg-5196	173	11	:	:	PUNCT
fueconorg-5196	173	12	consumption	consumption	NOUN
fueconorg-5196	173	13	by	by	ADP
fueconorg-5196	173	14	households	household	NOUN
fueconorg-5196	173	15	,	,	PUNCT
fueconorg-5196	173	16	the	the	DET
fueconorg-5196	173	17	government	government	NOUN
fueconorg-5196	173	18	,	,	PUNCT
fueconorg-5196	173	19	and	and	CCONJ
fueconorg-5196	173	20	nonprofit	nonprofit	ADJ
fueconorg-5196	173	21	serving	serve	VERB
fueconorg-5196	173	22	households	household	NOUN
fueconorg-5196	173	23	(	(	PUNCT
fueconorg-5196	173	24	npish	npish	NOUN
fueconorg-5196	173	25	)	)	PUNCT
fueconorg-5196	173	26	.	.	PUNCT
fueconorg-5196	174	1	246	246	NUM
fueconorg-5196	174	2	m.	m.	NOUN
fueconorg-5196	174	3	đorđević	đorđević	NOUN
fueconorg-5196	174	4	,	,	PUNCT
fueconorg-5196	174	5	j.	j.	PROPN
fueconorg-5196	174	6	đurović	đurović	PROPN
fueconorg-5196	174	7	todorović	todorović	PROPN
fueconorg-5196	174	8	,	,	PUNCT
fueconorg-5196	174	9	m.	m.	NOUN
fueconorg-5196	174	10	ristić	ristić	PROPN
fueconorg-5196	174	11	fig	fig	PROPN
fueconorg-5196	174	12	.	.	PUNCT
fueconorg-5196	175	1	1	1	X
fueconorg-5196	175	2	.	.	PUNCT
fueconorg-5196	176	1	the	the	DET
fueconorg-5196	176	2	c	c	NOUN
fueconorg-5196	176	3	-	-	PUNCT
fueconorg-5196	176	4	efficiency	efficiency	NOUN
fueconorg-5196	176	5	trend	trend	NOUN
fueconorg-5196	176	6	in	in	ADP
fueconorg-5196	176	7	the	the	DET
fueconorg-5196	176	8	observed	observe	VERB
fueconorg-5196	176	9	countries	country	NOUN
fueconorg-5196	176	10	in	in	ADP
fueconorg-5196	176	11	the	the	DET
fueconorg-5196	176	12	period	period	NOUN
fueconorg-5196	176	13	1997	1997	NUM
fueconorg-5196	176	14	-	-	SYM
fueconorg-5196	176	15	2017	2017	NUM
fueconorg-5196	176	16	source	source	NOUN
fueconorg-5196	176	17	:	:	PUNCT
fueconorg-5196	176	18	eurostat	eurostat	PROPN
fueconorg-5196	176	19	;	;	PUNCT
fueconorg-5196	176	20	european	european	PROPN
fueconorg-5196	176	21	commission	commission	PROPN
fueconorg-5196	176	22	;	;	PUNCT
fueconorg-5196	176	23	own	own	ADJ
fueconorg-5196	176	24	calculations	calculation	NOUN
fueconorg-5196	176	25	.	.	PUNCT
fueconorg-5196	177	1	“	"	PUNCT
fueconorg-5196	177	2	empirical	empirical	ADJ
fueconorg-5196	177	3	studies	study	NOUN
fueconorg-5196	177	4	show	show	VERB
fueconorg-5196	177	5	the	the	DET
fueconorg-5196	177	6	connection	connection	NOUN
fueconorg-5196	177	7	between	between	ADP
fueconorg-5196	177	8	vat	vat	NOUN
fueconorg-5196	177	9	collection	collection	NOUN
fueconorg-5196	177	10	efficiency	efficiency	NOUN
fueconorg-5196	177	11	in	in	ADP
fueconorg-5196	177	12	one	one	NUM
fueconorg-5196	177	13	country	country	NOUN
fueconorg-5196	177	14	and	and	CCONJ
fueconorg-5196	177	15	the	the	DET
fueconorg-5196	177	16	level	level	NOUN
fueconorg-5196	177	17	of	of	ADP
fueconorg-5196	177	18	its	its	PRON
fueconorg-5196	177	19	development	development	NOUN
fueconorg-5196	177	20	”	"	PUNCT
fueconorg-5196	177	21	(	(	PUNCT
fueconorg-5196	177	22	minh	minh	X
fueconorg-5196	177	23	le	le	X
fueconorg-5196	177	24	,	,	PUNCT
fueconorg-5196	177	25	2003	2003	NUM
fueconorg-5196	177	26	,	,	PUNCT
fueconorg-5196	177	27	p.	p.	NOUN
fueconorg-5196	177	28	2	2	NUM
fueconorg-5196	177	29	)	)	PUNCT
fueconorg-5196	177	30	.	.	PUNCT
fueconorg-5196	178	1	based	base	VERB
fueconorg-5196	178	2	on	on	ADP
fueconorg-5196	178	3	the	the	DET
fueconorg-5196	178	4	trends	trend	NOUN
fueconorg-5196	178	5	of	of	ADP
fueconorg-5196	178	6	the	the	DET
fueconorg-5196	178	7	relevant	relevant	ADJ
fueconorg-5196	178	8	indicator	indicator	NOUN
fueconorg-5196	178	9	,	,	PUNCT
fueconorg-5196	178	10	vat	vat	NOUN
fueconorg-5196	178	11	collection	collection	NOUN
fueconorg-5196	178	12	efficiency	efficiency	NOUN
fueconorg-5196	178	13	in	in	ADP
fueconorg-5196	178	14	developing	develop	VERB
fueconorg-5196	178	15	countries	country	NOUN
fueconorg-5196	178	16	is	be	AUX
fueconorg-5196	178	17	different	different	ADJ
fueconorg-5196	178	18	.	.	PUNCT
fueconorg-5196	179	1	the	the	DET
fueconorg-5196	179	2	highest	high	ADJ
fueconorg-5196	179	3	vat	vat	NOUN
fueconorg-5196	179	4	collection	collection	NOUN
fueconorg-5196	179	5	efficiency	efficiency	NOUN
fueconorg-5196	179	6	in	in	ADP
fueconorg-5196	179	7	the	the	DET
fueconorg-5196	179	8	last	last	ADJ
fueconorg-5196	179	9	analyzed	analyze	VERB
fueconorg-5196	179	10	year	year	NOUN
fueconorg-5196	179	11	is	be	AUX
fueconorg-5196	179	12	in	in	ADP
fueconorg-5196	179	13	croatia	croatia	PROPN
fueconorg-5196	179	14	(	(	PUNCT
fueconorg-5196	179	15	0.80	0.80	NUM
fueconorg-5196	179	16	)	)	PUNCT
fueconorg-5196	179	17	and	and	CCONJ
fueconorg-5196	179	18	the	the	DET
fueconorg-5196	179	19	lowest	low	ADJ
fueconorg-5196	179	20	in	in	ADP
fueconorg-5196	179	21	greece	greece	PROPN
fueconorg-5196	179	22	(	(	PUNCT
fueconorg-5196	179	23	0.41	0.41	NUM
fueconorg-5196	179	24	)	)	PUNCT
fueconorg-5196	179	25	.	.	PUNCT
fueconorg-5196	180	1	croatia	croatia	PROPN
fueconorg-5196	180	2	has	have	AUX
fueconorg-5196	180	3	recorded	record	VERB
fueconorg-5196	180	4	growth	growth	NOUN
fueconorg-5196	180	5	in	in	ADP
fueconorg-5196	180	6	c	c	NOUN
fueconorg-5196	180	7	-	-	PUNCT
fueconorg-5196	180	8	efficiency	efficiency	NOUN
fueconorg-5196	180	9	over	over	ADP
fueconorg-5196	180	10	the	the	DET
fueconorg-5196	180	11	past	past	ADJ
fueconorg-5196	180	12	few	few	ADJ
fueconorg-5196	180	13	years	year	NOUN
fueconorg-5196	180	14	,	,	PUNCT
fueconorg-5196	180	15	which	which	PRON
fueconorg-5196	180	16	is	be	AUX
fueconorg-5196	180	17	in	in	ADP
fueconorg-5196	180	18	line	line	NOUN
fueconorg-5196	180	19	with	with	ADP
fueconorg-5196	180	20	the	the	DET
fueconorg-5196	180	21	country	country	NOUN
fueconorg-5196	180	22	’s	’s	PART
fueconorg-5196	180	23	gdp	gdp	NOUN
fueconorg-5196	180	24	growth	growth	NOUN
fueconorg-5196	180	25	rate	rate	NOUN
fueconorg-5196	180	26	in	in	ADP
fueconorg-5196	180	27	the	the	DET
fueconorg-5196	180	28	same	same	ADJ
fueconorg-5196	180	29	period	period	NOUN
fueconorg-5196	180	30	.	.	PUNCT
fueconorg-5196	181	1	at	at	ADP
fueconorg-5196	181	2	the	the	DET
fueconorg-5196	181	3	same	same	ADJ
fueconorg-5196	181	4	time	time	NOUN
fueconorg-5196	181	5	,	,	PUNCT
fueconorg-5196	181	6	a	a	DET
fueconorg-5196	181	7	country	country	NOUN
fueconorg-5196	181	8	that	that	PRON
fueconorg-5196	181	9	is	be	AUX
fueconorg-5196	181	10	famous	famous	ADJ
fueconorg-5196	181	11	for	for	ADP
fueconorg-5196	181	12	the	the	DET
fueconorg-5196	181	13	negative	negative	ADJ
fueconorg-5196	181	14	gdp	gdp	NOUN
fueconorg-5196	181	15	growth	growth	NOUN
fueconorg-5196	181	16	rates	rate	NOUN
fueconorg-5196	181	17	and	and	CCONJ
fueconorg-5196	181	18	the	the	DET
fueconorg-5196	181	19	growing	grow	VERB
fueconorg-5196	181	20	public	public	ADJ
fueconorg-5196	181	21	debt	debt	NOUN
fueconorg-5196	181	22	is	be	AUX
fueconorg-5196	181	23	undoubtedly	undoubtedly	ADV
fueconorg-5196	181	24	greece	greece	PROPN
fueconorg-5196	181	25	.	.	PUNCT
fueconorg-5196	182	1	judging	judge	VERB
fueconorg-5196	182	2	by	by	ADP
fueconorg-5196	182	3	such	such	ADJ
fueconorg-5196	182	4	circumstances	circumstance	NOUN
fueconorg-5196	182	5	in	in	ADP
fueconorg-5196	182	6	the	the	DET
fueconorg-5196	182	7	country	country	NOUN
fueconorg-5196	182	8	,	,	PUNCT
fueconorg-5196	182	9	a	a	DET
fueconorg-5196	182	10	logical	logical	ADJ
fueconorg-5196	182	11	conclusion	conclusion	NOUN
fueconorg-5196	182	12	is	be	AUX
fueconorg-5196	182	13	the	the	DET
fueconorg-5196	182	14	low	low	ADJ
fueconorg-5196	182	15	value	value	NOUN
fueconorg-5196	182	16	of	of	ADP
fueconorg-5196	182	17	c	c	NOUN
fueconorg-5196	182	18	-	-	PUNCT
fueconorg-5196	182	19	efficiency	efficiency	NOUN
fueconorg-5196	182	20	ratio	ratio	NOUN
fueconorg-5196	182	21	.	.	PUNCT
fueconorg-5196	183	1	in	in	ADP
fueconorg-5196	183	2	bulgaria	bulgaria	PROPN
fueconorg-5196	183	3	,	,	PUNCT
fueconorg-5196	183	4	one	one	PRON
fueconorg-5196	183	5	can	can	AUX
fueconorg-5196	183	6	notice	notice	VERB
fueconorg-5196	183	7	a	a	DET
fueconorg-5196	183	8	very	very	ADV
fueconorg-5196	183	9	cyclical	cyclical	ADJ
fueconorg-5196	183	10	trend	trend	NOUN
fueconorg-5196	183	11	of	of	ADP
fueconorg-5196	183	12	c	c	NOUN
fueconorg-5196	183	13	-	-	PUNCT
fueconorg-5196	183	14	efficiency	efficiency	NOUN
fueconorg-5196	183	15	ratio	ratio	NOUN
fueconorg-5196	183	16	.	.	PUNCT
fueconorg-5196	184	1	if	if	SCONJ
fueconorg-5196	184	2	we	we	PRON
fueconorg-5196	184	3	look	look	VERB
fueconorg-5196	184	4	at	at	ADP
fueconorg-5196	184	5	bulgaria	bulgaria	PROPN
fueconorg-5196	184	6	’s	’s	PART
fueconorg-5196	184	7	tax	tax	NOUN
fueconorg-5196	184	8	policy	policy	NOUN
fueconorg-5196	184	9	,	,	PUNCT
fueconorg-5196	184	10	tax	tax	NOUN
fueconorg-5196	184	11	rate	rate	NOUN
fueconorg-5196	184	12	changes	change	NOUN
fueconorg-5196	184	13	can	can	AUX
fueconorg-5196	184	14	be	be	AUX
fueconorg-5196	184	15	one	one	NUM
fueconorg-5196	184	16	of	of	ADP
fueconorg-5196	184	17	the	the	DET
fueconorg-5196	184	18	important	important	ADJ
fueconorg-5196	184	19	factors	factor	NOUN
fueconorg-5196	184	20	of	of	ADP
fueconorg-5196	184	21	these	these	DET
fueconorg-5196	184	22	cyclical	cyclical	ADJ
fueconorg-5196	184	23	trends	trend	NOUN
fueconorg-5196	184	24	(	(	PUNCT
fueconorg-5196	184	25	european	european	PROPN
fueconorg-5196	184	26	commission	commission	PROPN
fueconorg-5196	184	27	,	,	PUNCT
fueconorg-5196	184	28	2019	2019	NUM
fueconorg-5196	184	29	)	)	PUNCT
fueconorg-5196	184	30	.	.	PUNCT
fueconorg-5196	185	1	the	the	DET
fueconorg-5196	185	2	growth	growth	NOUN
fueconorg-5196	185	3	trend	trend	NOUN
fueconorg-5196	185	4	of	of	ADP
fueconorg-5196	185	5	the	the	DET
fueconorg-5196	185	6	efficiency	efficiency	NOUN
fueconorg-5196	185	7	indicator	indicator	NOUN
fueconorg-5196	185	8	in	in	ADP
fueconorg-5196	185	9	the	the	DET
fueconorg-5196	185	10	czech	czech	PROPN
fueconorg-5196	185	11	republic	republic	NOUN
fueconorg-5196	185	12	can	can	AUX
fueconorg-5196	185	13	also	also	ADV
fueconorg-5196	185	14	be	be	AUX
fueconorg-5196	185	15	observed	observe	VERB
fueconorg-5196	185	16	in	in	ADP
fueconorg-5196	185	17	line	line	NOUN
fueconorg-5196	185	18	with	with	ADP
fueconorg-5196	185	19	the	the	DET
fueconorg-5196	185	20	standard	standard	ADJ
fueconorg-5196	185	21	vat	vat	NOUN
fueconorg-5196	185	22	rate	rate	NOUN
fueconorg-5196	185	23	trend	trend	NOUN
fueconorg-5196	185	24	.	.	PUNCT
fueconorg-5196	186	1	in	in	ADP
fueconorg-5196	186	2	the	the	DET
fueconorg-5196	186	3	years	year	NOUN
fueconorg-5196	186	4	that	that	PRON
fueconorg-5196	186	5	followed	follow	VERB
fueconorg-5196	186	6	the	the	DET
fueconorg-5196	186	7	reduction	reduction	NOUN
fueconorg-5196	186	8	in	in	ADP
fueconorg-5196	186	9	the	the	DET
fueconorg-5196	186	10	rate	rate	NOUN
fueconorg-5196	186	11	,	,	PUNCT
fueconorg-5196	186	12	the	the	DET
fueconorg-5196	186	13	c	c	NOUN
fueconorg-5196	186	14	-	-	PUNCT
fueconorg-5196	186	15	efficiency	efficiency	NOUN
fueconorg-5196	186	16	ratio	ratio	NOUN
fueconorg-5196	186	17	showed	show	VERB
fueconorg-5196	186	18	positive	positive	ADJ
fueconorg-5196	186	19	discrepancy	discrepancy	NOUN
fueconorg-5196	186	20	.	.	PUNCT
fueconorg-5196	187	1	large	large	ADJ
fueconorg-5196	187	2	cyclical	cyclical	ADJ
fueconorg-5196	187	3	changes	change	NOUN
fueconorg-5196	187	4	can	can	AUX
fueconorg-5196	187	5	be	be	AUX
fueconorg-5196	187	6	seen	see	VERB
fueconorg-5196	187	7	in	in	ADP
fueconorg-5196	187	8	romania	romania	PROPN
fueconorg-5196	187	9	and	and	CCONJ
fueconorg-5196	187	10	hungary	hungary	PROPN
fueconorg-5196	187	11	,	,	PUNCT
fueconorg-5196	187	12	which	which	PRON
fueconorg-5196	187	13	may	may	AUX
fueconorg-5196	187	14	be	be	AUX
fueconorg-5196	187	15	associated	associate	VERB
fueconorg-5196	187	16	with	with	ADP
fueconorg-5196	187	17	frequent	frequent	ADJ
fueconorg-5196	187	18	changes	change	NOUN
fueconorg-5196	187	19	in	in	ADP
fueconorg-5196	187	20	the	the	DET
fueconorg-5196	187	21	standard	standard	NOUN
fueconorg-5196	187	22	and	and	CCONJ
fueconorg-5196	187	23	reduced	reduce	VERB
fueconorg-5196	187	24	vat	vat	NOUN
fueconorg-5196	187	25	rates	rate	NOUN
fueconorg-5196	187	26	in	in	ADP
fueconorg-5196	187	27	these	these	DET
fueconorg-5196	187	28	countries	country	NOUN
fueconorg-5196	187	29	.	.	PUNCT
fueconorg-5196	188	1	in	in	ADP
fueconorg-5196	188	2	addition	addition	NOUN
fueconorg-5196	188	3	,	,	PUNCT
fueconorg-5196	188	4	the	the	DET
fueconorg-5196	188	5	global	global	ADJ
fueconorg-5196	188	6	economic	economic	ADJ
fueconorg-5196	188	7	crisis	crisis	NOUN
fueconorg-5196	188	8	of	of	ADP
fueconorg-5196	188	9	2008	2008	NUM
fueconorg-5196	188	10	left	leave	VERB
fueconorg-5196	188	11	the	the	DET
fueconorg-5196	188	12	consequences	consequence	NOUN
fueconorg-5196	188	13	on	on	ADP
fueconorg-5196	188	14	fiscal	fiscal	ADJ
fueconorg-5196	188	15	and	and	CCONJ
fueconorg-5196	188	16	financial	financial	ADJ
fueconorg-5196	188	17	stability	stability	NOUN
fueconorg-5196	188	18	in	in	ADP
fueconorg-5196	188	19	romania	romania	PROPN
fueconorg-5196	188	20	(	(	PUNCT
fueconorg-5196	188	21	oprea	oprea	PROPN
fueconorg-5196	188	22	,	,	PUNCT
fueconorg-5196	188	23	2013	2013	NUM
fueconorg-5196	188	24	,	,	PUNCT
fueconorg-5196	188	25	pp	pp	ADJ
fueconorg-5196	188	26	.	.	PUNCT
fueconorg-5196	189	1	176	176	NUM
fueconorg-5196	189	2	-	-	SYM
fueconorg-5196	189	3	177	177	NUM
fueconorg-5196	189	4	;	;	PUNCT
fueconorg-5196	189	5	popa	popa	NOUN
fueconorg-5196	189	6	,	,	PUNCT
fueconorg-5196	189	7	2014	2014	NUM
fueconorg-5196	189	8	)	)	PUNCT
fueconorg-5196	189	9	.	.	PUNCT
fueconorg-5196	190	1	a	a	DET
fueconorg-5196	190	2	sharp	sharp	ADJ
fueconorg-5196	190	3	fall	fall	NOUN
fueconorg-5196	190	4	in	in	ADP
fueconorg-5196	190	5	c	c	NOUN
fueconorg-5196	190	6	-	-	PUNCT
fueconorg-5196	190	7	efficiency	efficiency	NOUN
fueconorg-5196	190	8	can	can	AUX
fueconorg-5196	190	9	,	,	PUNCT
fueconorg-5196	190	10	therefore	therefore	ADV
fueconorg-5196	190	11	,	,	PUNCT
fueconorg-5196	190	12	be	be	AUX
fueconorg-5196	190	13	related	relate	VERB
fueconorg-5196	190	14	to	to	ADP
fueconorg-5196	190	15	the	the	DET
fueconorg-5196	190	16	consequences	consequence	NOUN
fueconorg-5196	190	17	described	describe	VERB
fueconorg-5196	190	18	in	in	ADP
fueconorg-5196	190	19	oprea	oprea	PROPN
fueconorg-5196	190	20	et	et	PROPN
fueconorg-5196	190	21	al	al	PROPN
fueconorg-5196	190	22	.	.	PROPN
fueconorg-5196	190	23	(	(	PUNCT
fueconorg-5196	190	24	2013a	2013a	NUM
fueconorg-5196	190	25	)	)	PUNCT
fueconorg-5196	190	26	.	.	PUNCT
fueconorg-5196	191	1	improving	improve	VERB
fueconorg-5196	191	2	performance	performance	NOUN
fueconorg-5196	191	3	of	of	ADP
fueconorg-5196	191	4	vat	vat	NOUN
fueconorg-5196	191	5	system	system	NOUN
fueconorg-5196	191	6	in	in	ADP
fueconorg-5196	191	7	developing	develop	VERB
fueconorg-5196	191	8	eu	eu	PROPN
fueconorg-5196	191	9	countries	country	NOUN
fueconorg-5196	191	10	...	...	PUNCT
fueconorg-5196	191	11	247	247	NUM
fueconorg-5196	191	12	when	when	SCONJ
fueconorg-5196	191	13	it	it	PRON
fueconorg-5196	191	14	comes	come	VERB
fueconorg-5196	191	15	to	to	ADP
fueconorg-5196	191	16	lithuania	lithuania	PROPN
fueconorg-5196	191	17	,	,	PUNCT
fueconorg-5196	191	18	vat	vat	NOUN
fueconorg-5196	191	19	revenue	revenue	NOUN
fueconorg-5196	191	20	has	have	AUX
fueconorg-5196	191	21	been	be	AUX
fueconorg-5196	191	22	falling	fall	VERB
fueconorg-5196	191	23	since	since	SCONJ
fueconorg-5196	191	24	2001	2001	NUM
fueconorg-5196	191	25	.	.	PUNCT
fueconorg-5196	192	1	the	the	DET
fueconorg-5196	192	2	reason	reason	NOUN
fueconorg-5196	192	3	for	for	ADP
fueconorg-5196	192	4	the	the	DET
fueconorg-5196	192	5	reduction	reduction	NOUN
fueconorg-5196	192	6	of	of	ADP
fueconorg-5196	192	7	vat	vat	NOUN
fueconorg-5196	192	8	revenues	revenue	NOUN
fueconorg-5196	192	9	in	in	ADP
fueconorg-5196	192	10	the	the	DET
fueconorg-5196	192	11	national	national	ADJ
fueconorg-5196	192	12	budget	budget	NOUN
fueconorg-5196	192	13	of	of	ADP
fueconorg-5196	192	14	lithuania	lithuania	PROPN
fueconorg-5196	192	15	can	can	AUX
fueconorg-5196	192	16	be	be	AUX
fueconorg-5196	192	17	explained	explain	VERB
fueconorg-5196	192	18	by	by	ADP
fueconorg-5196	192	19	the	the	DET
fueconorg-5196	192	20	situation	situation	NOUN
fueconorg-5196	192	21	at	at	ADP
fueconorg-5196	192	22	that	that	DET
fueconorg-5196	192	23	time	time	NOUN
fueconorg-5196	192	24	,	,	PUNCT
fueconorg-5196	192	25	and	and	CCONJ
fueconorg-5196	192	26	is	be	AUX
fueconorg-5196	192	27	related	relate	VERB
fueconorg-5196	192	28	to	to	ADP
fueconorg-5196	192	29	the	the	DET
fueconorg-5196	192	30	harmonization	harmonization	NOUN
fueconorg-5196	192	31	of	of	ADP
fueconorg-5196	192	32	taxes	taxis	NOUN
fueconorg-5196	192	33	,	,	PUNCT
fueconorg-5196	192	34	in	in	ADP
fueconorg-5196	192	35	accordance	accordance	NOUN
fueconorg-5196	192	36	with	with	ADP
fueconorg-5196	192	37	eu	eu	PROPN
fueconorg-5196	192	38	legal	legal	ADJ
fueconorg-5196	192	39	acts	act	NOUN
fueconorg-5196	192	40	.	.	PUNCT
fueconorg-5196	193	1	harmonization	harmonization	NOUN
fueconorg-5196	193	2	implied	imply	VERB
fueconorg-5196	193	3	changes	change	NOUN
fueconorg-5196	193	4	in	in	ADP
fueconorg-5196	193	5	vat	vat	NOUN
fueconorg-5196	193	6	rates	rate	NOUN
fueconorg-5196	193	7	(	(	PUNCT
fueconorg-5196	193	8	tariff	tariff	NOUN
fueconorg-5196	193	9	)	)	PUNCT
fueconorg-5196	193	10	,	,	PUNCT
fueconorg-5196	193	11	and	and	CCONJ
fueconorg-5196	193	12	“	"	PUNCT
fueconorg-5196	193	13	vat	vat	NOUN
fueconorg-5196	193	14	revenues	revenue	NOUN
fueconorg-5196	193	15	largely	largely	ADV
fueconorg-5196	193	16	depend	depend	VERB
fueconorg-5196	193	17	on	on	ADP
fueconorg-5196	193	18	the	the	DET
fueconorg-5196	193	19	number	number	NOUN
fueconorg-5196	193	20	of	of	ADP
fueconorg-5196	193	21	taxes	taxis	NOUN
fueconorg-5196	193	22	applied	apply	VERB
fueconorg-5196	193	23	,	,	PUNCT
fueconorg-5196	193	24	the	the	DET
fueconorg-5196	193	25	amount	amount	NOUN
fueconorg-5196	193	26	,	,	PUNCT
fueconorg-5196	193	27	and	and	CCONJ
fueconorg-5196	193	28	the	the	DET
fueconorg-5196	193	29	tax	tax	NOUN
fueconorg-5196	193	30	base	base	NOUN
fueconorg-5196	193	31	to	to	PART
fueconorg-5196	193	32	which	which	PRON
fueconorg-5196	193	33	the	the	DET
fueconorg-5196	193	34	reduced	reduce	VERB
fueconorg-5196	193	35	rates	rate	NOUN
fueconorg-5196	193	36	are	be	AUX
fueconorg-5196	193	37	applied	apply	VERB
fueconorg-5196	193	38	”	"	PUNCT
fueconorg-5196	193	39	(	(	PUNCT
fueconorg-5196	193	40	bikas	bikas	X
fueconorg-5196	193	41	,	,	PUNCT
fueconorg-5196	193	42	2011	2011	NUM
fueconorg-5196	193	43	)	)	PUNCT
fueconorg-5196	193	44	.	.	PUNCT
fueconorg-5196	194	1	period	period	NOUN
fueconorg-5196	194	2	from	from	ADP
fueconorg-5196	194	3	2004	2004	NUM
fueconorg-5196	194	4	-	-	SYM
fueconorg-5196	194	5	2008	2008	NUM
fueconorg-5196	194	6	is	be	AUX
fueconorg-5196	194	7	considered	consider	VERB
fueconorg-5196	194	8	to	to	PART
fueconorg-5196	194	9	be	be	AUX
fueconorg-5196	194	10	a	a	DET
fueconorg-5196	194	11	period	period	NOUN
fueconorg-5196	194	12	of	of	ADP
fueconorg-5196	194	13	economic	economic	ADJ
fueconorg-5196	194	14	growth	growth	NOUN
fueconorg-5196	194	15	in	in	ADP
fueconorg-5196	194	16	lithuania	lithuania	PROPN
fueconorg-5196	194	17	,	,	PUNCT
fueconorg-5196	194	18	when	when	SCONJ
fueconorg-5196	194	19	consumption	consumption	NOUN
fueconorg-5196	194	20	grew	grow	VERB
fueconorg-5196	194	21	,	,	PUNCT
fueconorg-5196	194	22	and	and	CCONJ
fueconorg-5196	194	23	so	so	ADV
fueconorg-5196	194	24	did	do	VERB
fueconorg-5196	194	25	the	the	DET
fueconorg-5196	194	26	value	value	NOUN
fueconorg-5196	194	27	of	of	ADP
fueconorg-5196	194	28	c	c	NOUN
fueconorg-5196	194	29	-	-	PUNCT
fueconorg-5196	194	30	efficiency	efficiency	NOUN
fueconorg-5196	194	31	(	(	PUNCT
fueconorg-5196	194	32	bikas	bikas	X
fueconorg-5196	194	33	,	,	PUNCT
fueconorg-5196	194	34	2011a	2011a	NUM
fueconorg-5196	194	35	)	)	PUNCT
fueconorg-5196	194	36	.	.	PUNCT
fueconorg-5196	195	1	“	"	PUNCT
fueconorg-5196	195	2	estonia	estonia	PROPN
fueconorg-5196	195	3	,	,	PUNCT
fueconorg-5196	195	4	latvia	latvia	PROPN
fueconorg-5196	195	5	,	,	PUNCT
fueconorg-5196	195	6	and	and	CCONJ
fueconorg-5196	195	7	lithuania	lithuania	PROPN
fueconorg-5196	195	8	are	be	AUX
fueconorg-5196	195	9	the	the	DET
fueconorg-5196	195	10	countries	country	NOUN
fueconorg-5196	195	11	that	that	PRON
fueconorg-5196	195	12	experienced	experience	VERB
fueconorg-5196	195	13	the	the	DET
fueconorg-5196	195	14	greatest	great	ADJ
fueconorg-5196	195	15	impact	impact	NOUN
fueconorg-5196	195	16	of	of	ADP
fueconorg-5196	195	17	the	the	DET
fueconorg-5196	195	18	global	global	ADJ
fueconorg-5196	195	19	economic	economic	ADJ
fueconorg-5196	195	20	crisis	crisis	NOUN
fueconorg-5196	195	21	during	during	ADP
fueconorg-5196	195	22	2008	2008	NUM
fueconorg-5196	195	23	-	-	SYM
fueconorg-5196	195	24	09	09	NUM
fueconorg-5196	195	25	”	"	PUNCT
fueconorg-5196	195	26	(	(	PUNCT
fueconorg-5196	195	27	sancak	sancak	NOUN
fueconorg-5196	195	28	et	et	PROPN
fueconorg-5196	195	29	al	al	PROPN
fueconorg-5196	195	30	.	.	PROPN
fueconorg-5196	195	31	,	,	PUNCT
fueconorg-5196	195	32	2010b	2010b	NUM
fueconorg-5196	195	33	,	,	PUNCT
fueconorg-5196	195	34	p.4	p.4	ADJ
fueconorg-5196	195	35	)	)	PUNCT
fueconorg-5196	195	36	,	,	PUNCT
fueconorg-5196	195	37	and	and	CCONJ
fueconorg-5196	195	38	what	what	PRON
fueconorg-5196	195	39	explicitly	explicitly	ADV
fueconorg-5196	195	40	followed	follow	VERB
fueconorg-5196	195	41	in	in	ADP
fueconorg-5196	195	42	these	these	DET
fueconorg-5196	195	43	countries	country	NOUN
fueconorg-5196	195	44	was	be	AUX
fueconorg-5196	195	45	the	the	DET
fueconorg-5196	195	46	fall	fall	NOUN
fueconorg-5196	195	47	in	in	ADP
fueconorg-5196	195	48	vat	vat	NOUN
fueconorg-5196	195	49	collection	collection	NOUN
fueconorg-5196	195	50	efficiency	efficiency	NOUN
fueconorg-5196	195	51	.	.	PUNCT
fueconorg-5196	196	1	vat	vat	NOUN
fueconorg-5196	196	2	collection	collection	NOUN
fueconorg-5196	196	3	efficiency	efficiency	NOUN
fueconorg-5196	196	4	in	in	ADP
fueconorg-5196	196	5	poland	poland	PROPN
fueconorg-5196	196	6	was	be	AUX
fueconorg-5196	196	7	the	the	DET
fueconorg-5196	196	8	highest	high	ADJ
fueconorg-5196	196	9	in	in	ADP
fueconorg-5196	196	10	2007	2007	NUM
fueconorg-5196	196	11	,	,	PUNCT
fueconorg-5196	196	12	which	which	PRON
fueconorg-5196	196	13	is	be	AUX
fueconorg-5196	196	14	in	in	ADP
fueconorg-5196	196	15	line	line	NOUN
fueconorg-5196	196	16	with	with	ADP
fueconorg-5196	196	17	the	the	DET
fueconorg-5196	196	18	growth	growth	NOUN
fueconorg-5196	196	19	of	of	ADP
fueconorg-5196	196	20	poland	poland	PROPN
fueconorg-5196	196	21	’s	’s	PART
fueconorg-5196	196	22	gdp	gdp	NOUN
fueconorg-5196	196	23	.	.	PUNCT
fueconorg-5196	197	1	when	when	SCONJ
fueconorg-5196	197	2	it	it	PRON
fueconorg-5196	197	3	comes	come	VERB
fueconorg-5196	197	4	to	to	ADP
fueconorg-5196	197	5	slovenia	slovenia	PROPN
fueconorg-5196	197	6	,	,	PUNCT
fueconorg-5196	197	7	we	we	PRON
fueconorg-5196	197	8	note	note	VERB
fueconorg-5196	197	9	that	that	SCONJ
fueconorg-5196	197	10	the	the	DET
fueconorg-5196	197	11	c	c	NOUN
fueconorg-5196	197	12	-	-	PUNCT
fueconorg-5196	197	13	efficiency	efficiency	NOUN
fueconorg-5196	197	14	ratio	ratio	NOUN
fueconorg-5196	197	15	in	in	ADP
fueconorg-5196	197	16	2009	2009	NUM
fueconorg-5196	197	17	was	be	AUX
fueconorg-5196	197	18	significantly	significantly	ADV
fueconorg-5196	197	19	lower	low	ADJ
fueconorg-5196	197	20	than	than	ADP
fueconorg-5196	197	21	in	in	ADP
fueconorg-5196	197	22	the	the	DET
fueconorg-5196	197	23	previously	previously	ADV
fueconorg-5196	197	24	analyzed	analyze	VERB
fueconorg-5196	197	25	years	year	NOUN
fueconorg-5196	197	26	.	.	PUNCT
fueconorg-5196	198	1	this	this	DET
fueconorg-5196	198	2	drop	drop	NOUN
fueconorg-5196	198	3	can	can	AUX
fueconorg-5196	198	4	be	be	AUX
fueconorg-5196	198	5	associated	associate	VERB
fueconorg-5196	198	6	with	with	ADP
fueconorg-5196	198	7	the	the	DET
fueconorg-5196	198	8	negative	negative	ADJ
fueconorg-5196	198	9	gdp	gdp	NOUN
fueconorg-5196	198	10	growth	growth	NOUN
fueconorg-5196	198	11	rate	rate	NOUN
fueconorg-5196	198	12	in	in	ADP
fueconorg-5196	198	13	the	the	DET
fueconorg-5196	198	14	country	country	NOUN
fueconorg-5196	198	15	,	,	PUNCT
fueconorg-5196	198	16	which	which	PRON
fueconorg-5196	198	17	was	be	AUX
fueconorg-5196	198	18	very	very	ADV
fueconorg-5196	198	19	low	low	ADJ
fueconorg-5196	198	20	in	in	ADP
fueconorg-5196	198	21	2009	2009	NUM
fueconorg-5196	198	22	(	(	PUNCT
fueconorg-5196	198	23	-7.8	-7.8	PROPN
fueconorg-5196	198	24	%	%	NOUN
fueconorg-5196	198	25	)	)	PUNCT
fueconorg-5196	198	26	.	.	PUNCT
fueconorg-5196	199	1	effects	effect	NOUN
fueconorg-5196	199	2	of	of	ADP
fueconorg-5196	199	3	changes	change	NOUN
fueconorg-5196	199	4	in	in	ADP
fueconorg-5196	199	5	tax	tax	NOUN
fueconorg-5196	199	6	policy	policy	NOUN
fueconorg-5196	199	7	are	be	AUX
fueconorg-5196	199	8	also	also	ADV
fueconorg-5196	199	9	evident	evident	ADJ
fueconorg-5196	199	10	in	in	ADP
fueconorg-5196	199	11	slovakia	slovakia	PROPN
fueconorg-5196	199	12	.	.	PUNCT
fueconorg-5196	200	1	the	the	DET
fueconorg-5196	200	2	reduction	reduction	NOUN
fueconorg-5196	200	3	of	of	ADP
fueconorg-5196	200	4	the	the	DET
fueconorg-5196	200	5	vat	vat	NOUN
fueconorg-5196	200	6	rate	rate	NOUN
fueconorg-5196	200	7	(	(	PUNCT
fueconorg-5196	200	8	2003	2003	NUM
fueconorg-5196	200	9	,	,	PUNCT
fueconorg-5196	200	10	2004	2004	NUM
fueconorg-5196	200	11	)	)	PUNCT
fueconorg-5196	200	12	was	be	AUX
fueconorg-5196	200	13	accompanied	accompany	VERB
fueconorg-5196	200	14	by	by	ADP
fueconorg-5196	200	15	an	an	DET
fueconorg-5196	200	16	increase	increase	NOUN
fueconorg-5196	200	17	in	in	ADP
fueconorg-5196	200	18	the	the	DET
fueconorg-5196	200	19	ratio	ratio	NOUN
fueconorg-5196	200	20	value	value	NOUN
fueconorg-5196	200	21	,	,	PUNCT
fueconorg-5196	200	22	while	while	SCONJ
fueconorg-5196	200	23	increase	increase	NOUN
fueconorg-5196	200	24	in	in	ADP
fueconorg-5196	200	25	the	the	DET
fueconorg-5196	200	26	vat	vat	NOUN
fueconorg-5196	200	27	rate	rate	NOUN
fueconorg-5196	200	28	(	(	PUNCT
fueconorg-5196	200	29	2011	2011	NUM
fueconorg-5196	200	30	)	)	PUNCT
fueconorg-5196	200	31	came	come	VERB
fueconorg-5196	200	32	with	with	ADP
fueconorg-5196	200	33	the	the	DET
fueconorg-5196	200	34	fall	fall	NOUN
fueconorg-5196	200	35	in	in	ADP
fueconorg-5196	200	36	the	the	DET
fueconorg-5196	200	37	ratio	ratio	NOUN
fueconorg-5196	200	38	value	value	NOUN
fueconorg-5196	200	39	.	.	PUNCT
fueconorg-5196	201	1	2.2	2.2	NUM
fueconorg-5196	201	2	.	.	PUNCT
fueconorg-5196	201	3	implications	implication	NOUN
fueconorg-5196	201	4	of	of	ADP
fueconorg-5196	201	5	standard	standard	ADJ
fueconorg-5196	201	6	vat	vat	NOUN
fueconorg-5196	201	7	rate	rate	NOUN
fueconorg-5196	201	8	on	on	ADP
fueconorg-5196	201	9	the	the	DET
fueconorg-5196	201	10	ratio	ratio	NOUN
fueconorg-5196	201	11	“	"	PUNCT
fueconorg-5196	201	12	increasing	increase	VERB
fueconorg-5196	201	13	the	the	DET
fueconorg-5196	201	14	standard	standard	ADJ
fueconorg-5196	201	15	vat	vat	NOUN
fueconorg-5196	201	16	rate	rate	NOUN
fueconorg-5196	201	17	is	be	AUX
fueconorg-5196	201	18	one	one	NUM
fueconorg-5196	201	19	of	of	ADP
fueconorg-5196	201	20	the	the	DET
fueconorg-5196	201	21	easiest	easy	ADJ
fueconorg-5196	201	22	ways	way	NOUN
fueconorg-5196	201	23	to	to	PART
fueconorg-5196	201	24	increase	increase	VERB
fueconorg-5196	201	25	tax	tax	NOUN
fueconorg-5196	201	26	revenue	revenue	NOUN
fueconorg-5196	201	27	,	,	PUNCT
fueconorg-5196	201	28	especially	especially	ADV
fueconorg-5196	201	29	when	when	SCONJ
fueconorg-5196	201	30	governments	government	NOUN
fueconorg-5196	201	31	in	in	ADP
fueconorg-5196	201	32	developing	develop	VERB
fueconorg-5196	201	33	countries	country	NOUN
fueconorg-5196	201	34	are	be	AUX
fueconorg-5196	201	35	trying	try	VERB
fueconorg-5196	201	36	to	to	PART
fueconorg-5196	201	37	find	find	VERB
fueconorg-5196	201	38	ways	way	NOUN
fueconorg-5196	201	39	to	to	PART
fueconorg-5196	201	40	finance	finance	VERB
fueconorg-5196	201	41	large	large	ADJ
fueconorg-5196	201	42	fiscal	fiscal	ADJ
fueconorg-5196	201	43	deficits	deficit	NOUN
fueconorg-5196	201	44	”	"	PUNCT
fueconorg-5196	201	45	(	(	PUNCT
fueconorg-5196	201	46	owens	owens	PROPN
fueconorg-5196	201	47	,	,	PUNCT
fueconorg-5196	201	48	2011c	2011c	NUM
fueconorg-5196	201	49	,	,	PUNCT
fueconorg-5196	201	50	p.	p.	NOUN
fueconorg-5196	201	51	8)	8)	NUM
fueconorg-5196	201	52	.	.	PUNCT
fueconorg-5196	202	1	the	the	DET
fueconorg-5196	202	2	graph	graph	NOUN
fueconorg-5196	202	3	shows	show	VERB
fueconorg-5196	202	4	the	the	DET
fueconorg-5196	202	5	standard	standard	ADJ
fueconorg-5196	202	6	vat	vat	NOUN
fueconorg-5196	202	7	rate	rate	NOUN
fueconorg-5196	202	8	trend	trend	NOUN
fueconorg-5196	202	9	in	in	ADP
fueconorg-5196	202	10	the	the	DET
fueconorg-5196	202	11	analyzed	analyze	VERB
fueconorg-5196	202	12	eu	eu	PROPN
fueconorg-5196	202	13	countries	country	NOUN
fueconorg-5196	202	14	in	in	ADP
fueconorg-5196	202	15	the	the	DET
fueconorg-5196	202	16	1997	1997	NUM
fueconorg-5196	202	17	-	-	SYM
fueconorg-5196	202	18	2017	2017	NUM
fueconorg-5196	202	19	timeframe	timeframe	NOUN
fueconorg-5196	202	20	.	.	PUNCT
fueconorg-5196	203	1	graph	graph	NOUN
fueconorg-5196	203	2	2	2	NUM
fueconorg-5196	203	3	and	and	CCONJ
fueconorg-5196	203	4	graph	graph	VERB
fueconorg-5196	203	5	1	1	NUM
fueconorg-5196	203	6	show	show	VERB
fueconorg-5196	203	7	that	that	SCONJ
fueconorg-5196	203	8	,	,	PUNCT
fueconorg-5196	203	9	in	in	ADP
fueconorg-5196	203	10	most	most	ADJ
fueconorg-5196	203	11	countries	country	NOUN
fueconorg-5196	203	12	,	,	PUNCT
fueconorg-5196	203	13	rise	rise	VERB
fueconorg-5196	203	14	in	in	ADP
fueconorg-5196	203	15	the	the	DET
fueconorg-5196	203	16	standard	standard	ADJ
fueconorg-5196	203	17	vat	vat	NOUN
fueconorg-5196	203	18	rate	rate	NOUN
fueconorg-5196	203	19	is	be	AUX
fueconorg-5196	203	20	followed	follow	VERB
fueconorg-5196	203	21	by	by	ADP
fueconorg-5196	203	22	the	the	DET
fueconorg-5196	203	23	falling	fall	VERB
fueconorg-5196	203	24	trend	trend	NOUN
fueconorg-5196	203	25	of	of	ADP
fueconorg-5196	203	26	c	c	NOUN
fueconorg-5196	203	27	-	-	PUNCT
fueconorg-5196	203	28	efficiency	efficiency	NOUN
fueconorg-5196	203	29	.	.	PUNCT
fueconorg-5196	204	1	greece	greece	PROPN
fueconorg-5196	204	2	has	have	AUX
fueconorg-5196	204	3	had	have	VERB
fueconorg-5196	204	4	the	the	DET
fueconorg-5196	204	5	most	most	ADJ
fueconorg-5196	204	6	changes	change	NOUN
fueconorg-5196	204	7	in	in	ADP
fueconorg-5196	204	8	tax	tax	NOUN
fueconorg-5196	204	9	policy	policy	NOUN
fueconorg-5196	204	10	,	,	PUNCT
fueconorg-5196	204	11	fig	fig	NOUN
fueconorg-5196	204	12	.	.	PUNCT
fueconorg-5196	205	1	2	2	NUM
fueconorg-5196	205	2	standard	standard	ADJ
fueconorg-5196	205	3	vat	vat	NOUN
fueconorg-5196	205	4	rate	rate	NOUN
fueconorg-5196	205	5	trends	trend	NOUN
fueconorg-5196	205	6	in	in	ADP
fueconorg-5196	205	7	the	the	DET
fueconorg-5196	205	8	observed	observe	VERB
fueconorg-5196	205	9	countries	country	NOUN
fueconorg-5196	205	10	(	(	PUNCT
fueconorg-5196	205	11	in	in	ADP
fueconorg-5196	205	12	%	%	NOUN
fueconorg-5196	205	13	)	)	PUNCT
fueconorg-5196	205	14	,	,	PUNCT
fueconorg-5196	205	15	1997	1997	NUM
fueconorg-5196	205	16	-	-	SYM
fueconorg-5196	205	17	2017	2017	NUM
fueconorg-5196	205	18	.	.	PUNCT
fueconorg-5196	206	1	source	source	NOUN
fueconorg-5196	206	2	:	:	PUNCT
fueconorg-5196	206	3	eurostat	eurostat	PROPN
fueconorg-5196	206	4	;	;	PUNCT
fueconorg-5196	206	5	european	european	PROPN
fueconorg-5196	206	6	commission	commission	PROPN
fueconorg-5196	206	7	;	;	PUNCT
fueconorg-5196	206	8	authors	author	NOUN
fueconorg-5196	206	9	’	'	PUNCT
fueconorg-5196	206	10	calculations	calculation	NOUN
fueconorg-5196	206	11	.	.	PUNCT
fueconorg-5196	207	1	248	248	NUM
fueconorg-5196	207	2	m.	m.	NOUN
fueconorg-5196	207	3	đorđević	đorđević	NOUN
fueconorg-5196	207	4	,	,	PUNCT
fueconorg-5196	207	5	j.	j.	PROPN
fueconorg-5196	207	6	đurović	đurović	PROPN
fueconorg-5196	207	7	todorović	todorović	PROPN
fueconorg-5196	207	8	,	,	PUNCT
fueconorg-5196	207	9	m.	m.	NOUN
fueconorg-5196	207	10	ristić	ristić	NOUN
fueconorg-5196	207	11	with	with	ADP
fueconorg-5196	207	12	explicitly	explicitly	ADV
fueconorg-5196	207	13	the	the	DET
fueconorg-5196	207	14	lowest	low	ADJ
fueconorg-5196	207	15	ratio	ratio	NOUN
fueconorg-5196	207	16	value	value	NOUN
fueconorg-5196	207	17	in	in	ADP
fueconorg-5196	207	18	the	the	DET
fueconorg-5196	207	19	analyzed	analyze	VERB
fueconorg-5196	207	20	period	period	NOUN
fueconorg-5196	207	21	(	(	PUNCT
fueconorg-5196	207	22	1997	1997	NUM
fueconorg-5196	207	23	-	-	SYM
fueconorg-5196	207	24	2016	2016	NUM
fueconorg-5196	207	25	)	)	PUNCT
fueconorg-5196	207	26	.	.	PUNCT
fueconorg-5196	208	1	the	the	DET
fueconorg-5196	208	2	highest	high	ADJ
fueconorg-5196	208	3	standard	standard	ADJ
fueconorg-5196	208	4	vat	vat	NOUN
fueconorg-5196	208	5	rate	rate	NOUN
fueconorg-5196	208	6	,	,	PUNCT
fueconorg-5196	208	7	not	not	PART
fueconorg-5196	208	8	only	only	ADV
fueconorg-5196	208	9	in	in	ADP
fueconorg-5196	208	10	the	the	DET
fueconorg-5196	208	11	analyzed	analyze	VERB
fueconorg-5196	208	12	countries	country	NOUN
fueconorg-5196	208	13	,	,	PUNCT
fueconorg-5196	208	14	but	but	CCONJ
fueconorg-5196	208	15	also	also	ADV
fueconorg-5196	208	16	in	in	ADP
fueconorg-5196	208	17	the	the	DET
fueconorg-5196	208	18	eu	eu	PROPN
fueconorg-5196	208	19	,	,	PUNCT
fueconorg-5196	208	20	is	be	AUX
fueconorg-5196	208	21	in	in	ADP
fueconorg-5196	208	22	hungary	hungary	PROPN
fueconorg-5196	208	23	(	(	PUNCT
fueconorg-5196	208	24	27	27	NUM
fueconorg-5196	208	25	%	%	NOUN
fueconorg-5196	208	26	)	)	PUNCT
fueconorg-5196	208	27	.	.	PUNCT
fueconorg-5196	209	1	table	table	NOUN
fueconorg-5196	209	2	1	1	NUM
fueconorg-5196	209	3	the	the	DET
fueconorg-5196	209	4	introduction	introduction	NOUN
fueconorg-5196	209	5	of	of	ADP
fueconorg-5196	209	6	the	the	DET
fueconorg-5196	209	7	vat	vat	NOUN
fueconorg-5196	209	8	system	system	NOUN
fueconorg-5196	209	9	in	in	ADP
fueconorg-5196	209	10	the	the	DET
fueconorg-5196	209	11	developing	develop	VERB
fueconorg-5196	209	12	eu	eu	PROPN
fueconorg-5196	209	13	countries	country	NOUN
fueconorg-5196	209	14	and	and	CCONJ
fueconorg-5196	209	15	current	current	ADJ
fueconorg-5196	209	16	standard	standard	ADJ
fueconorg-5196	209	17	rate	rate	NOUN
fueconorg-5196	209	18	(	(	PUNCT
fueconorg-5196	209	19	in	in	ADP
fueconorg-5196	209	20	%	%	NOUN
fueconorg-5196	209	21	)	)	PUNCT
fueconorg-5196	209	22	country	country	NOUN
fueconorg-5196	209	23	year	year	NOUN
fueconorg-5196	209	24	of	of	ADP
fueconorg-5196	209	25	vat	vat	NOUN
fueconorg-5196	209	26	introduction	introduction	NOUN
fueconorg-5196	209	27	standard	standard	ADJ
fueconorg-5196	209	28	rate	rate	NOUN
fueconorg-5196	209	29	(	(	PUNCT
fueconorg-5196	209	30	in	in	ADP
fueconorg-5196	209	31	%	%	NOUN
fueconorg-5196	209	32	)	)	PUNCT
fueconorg-5196	209	33	bulgaria	bulgaria	PROPN
fueconorg-5196	209	34	1994	1994	NUM
fueconorg-5196	209	35	20	20	NUM
fueconorg-5196	209	36	czech	czech	PROPN
fueconorg-5196	209	37	republic	republic	NOUN
fueconorg-5196	209	38	1993	1993	NUM
fueconorg-5196	209	39	21	21	NUM
fueconorg-5196	209	40	estonia	estonia	PROPN
fueconorg-5196	209	41	1991	1991	NUM
fueconorg-5196	209	42	20	20	NUM
fueconorg-5196	209	43	greece	greece	PROPN
fueconorg-5196	209	44	1987	1987	NUM
fueconorg-5196	209	45	24	24	NUM
fueconorg-5196	209	46	croatia	croatia	PROPN
fueconorg-5196	209	47	1998	1998	NUM
fueconorg-5196	209	48	25	25	NUM
fueconorg-5196	209	49	latvia	latvia	PROPN
fueconorg-5196	209	50	1995	1995	NUM
fueconorg-5196	209	51	21	21	NUM
fueconorg-5196	209	52	hungary	hungary	PROPN
fueconorg-5196	209	53	1988	1988	NUM
fueconorg-5196	209	54	27	27	NUM
fueconorg-5196	209	55	poland	poland	PROPN
fueconorg-5196	209	56	1993	1993	NUM
fueconorg-5196	209	57	23	23	NUM
fueconorg-5196	210	1	romania	romania	PROPN
fueconorg-5196	210	2	1993	1993	NUM
fueconorg-5196	210	3	19	19	NUM
fueconorg-5196	210	4	slovakia	slovakia	PROPN
fueconorg-5196	210	5	1993	1993	NUM
fueconorg-5196	210	6	20	20	NUM
fueconorg-5196	210	7	slovenia	slovenia	PROPN
fueconorg-5196	210	8	1999	1999	NUM
fueconorg-5196	210	9	22	22	NUM
fueconorg-5196	210	10	lithuania	lithuania	PROPN
fueconorg-5196	210	11	1994	1994	NUM
fueconorg-5196	210	12	21	21	NUM
fueconorg-5196	210	13	source	source	NOUN
fueconorg-5196	210	14	:	:	PUNCT
fueconorg-5196	210	15	european	european	PROPN
fueconorg-5196	210	16	commission	commission	PROPN
fueconorg-5196	210	17	,	,	PUNCT
fueconorg-5196	210	18	2019	2019	NUM
fueconorg-5196	210	19	.	.	PUNCT
fueconorg-5196	211	1	table	table	NOUN
fueconorg-5196	211	2	1	1	NUM
fueconorg-5196	211	3	shows	show	VERB
fueconorg-5196	211	4	the	the	DET
fueconorg-5196	211	5	years	year	NOUN
fueconorg-5196	211	6	of	of	ADP
fueconorg-5196	211	7	vat	vat	NOUN
fueconorg-5196	211	8	introduction	introduction	NOUN
fueconorg-5196	211	9	into	into	ADP
fueconorg-5196	211	10	the	the	DET
fueconorg-5196	211	11	tax	tax	NOUN
fueconorg-5196	211	12	system	system	NOUN
fueconorg-5196	211	13	of	of	ADP
fueconorg-5196	211	14	the	the	DET
fueconorg-5196	211	15	countries	country	NOUN
fueconorg-5196	211	16	analyzed	analyze	VERB
fueconorg-5196	211	17	,	,	PUNCT
fueconorg-5196	211	18	as	as	ADV
fueconorg-5196	211	19	well	well	ADV
fueconorg-5196	211	20	as	as	ADP
fueconorg-5196	211	21	the	the	DET
fueconorg-5196	211	22	vat	vat	NOUN
fueconorg-5196	211	23	rate	rate	NOUN
fueconorg-5196	211	24	in	in	ADP
fueconorg-5196	211	25	2017	2017	NUM
fueconorg-5196	211	26	.	.	PUNCT
fueconorg-5196	212	1	the	the	DET
fueconorg-5196	212	2	lowest	low	ADJ
fueconorg-5196	212	3	vat	vat	NOUN
fueconorg-5196	212	4	rate	rate	NOUN
fueconorg-5196	212	5	is	be	AUX
fueconorg-5196	212	6	applied	apply	VERB
fueconorg-5196	212	7	in	in	ADP
fueconorg-5196	212	8	romania	romania	PROPN
fueconorg-5196	212	9	.	.	PUNCT
fueconorg-5196	213	1	“	"	PUNCT
fueconorg-5196	213	2	only	only	ADV
fueconorg-5196	213	3	two	two	NUM
fueconorg-5196	213	4	eu	eu	PROPN
fueconorg-5196	213	5	countries	country	NOUN
fueconorg-5196	213	6	have	have	AUX
fueconorg-5196	213	7	changed	change	VERB
fueconorg-5196	213	8	the	the	DET
fueconorg-5196	213	9	tax	tax	NOUN
fueconorg-5196	213	10	rate	rate	NOUN
fueconorg-5196	213	11	in	in	ADP
fueconorg-5196	213	12	2017	2017	NUM
fueconorg-5196	213	13	:	:	PUNCT
fueconorg-5196	213	14	greece	greece	PROPN
fueconorg-5196	213	15	(	(	PUNCT
fueconorg-5196	213	16	from	from	ADP
fueconorg-5196	213	17	23	23	NUM
fueconorg-5196	213	18	%	%	NOUN
fueconorg-5196	213	19	to	to	PART
fueconorg-5196	213	20	24	24	NUM
fueconorg-5196	213	21	%	%	NOUN
fueconorg-5196	213	22	)	)	PUNCT
fueconorg-5196	213	23	and	and	CCONJ
fueconorg-5196	213	24	romania	romania	PROPN
fueconorg-5196	213	25	(	(	PUNCT
fueconorg-5196	213	26	from	from	ADP
fueconorg-5196	213	27	20	20	NUM
fueconorg-5196	213	28	%	%	NOUN
fueconorg-5196	213	29	to	to	PART
fueconorg-5196	213	30	19	19	NUM
fueconorg-5196	213	31	%	%	NOUN
fueconorg-5196	213	32	)	)	PUNCT
fueconorg-5196	213	33	”	"	PUNCT
fueconorg-5196	213	34	(	(	PUNCT
fueconorg-5196	213	35	european	european	PROPN
fueconorg-5196	213	36	commission	commission	PROPN
fueconorg-5196	213	37	,	,	PUNCT
fueconorg-5196	213	38	2019	2019	NUM
fueconorg-5196	213	39	)	)	PUNCT
fueconorg-5196	213	40	.	.	PUNCT
fueconorg-5196	214	1	the	the	DET
fueconorg-5196	214	2	answer	answer	NOUN
fueconorg-5196	214	3	to	to	ADP
fueconorg-5196	214	4	the	the	DET
fueconorg-5196	214	5	question	question	NOUN
fueconorg-5196	214	6	of	of	ADP
fueconorg-5196	214	7	whether	whether	SCONJ
fueconorg-5196	214	8	the	the	DET
fueconorg-5196	214	9	standard	standard	ADJ
fueconorg-5196	214	10	rate	rate	NOUN
fueconorg-5196	214	11	is	be	AUX
fueconorg-5196	214	12	an	an	DET
fueconorg-5196	214	13	important	important	ADJ
fueconorg-5196	214	14	determinant	determinant	NOUN
fueconorg-5196	214	15	of	of	ADP
fueconorg-5196	214	16	vat	vat	NOUN
fueconorg-5196	214	17	collection	collection	NOUN
fueconorg-5196	214	18	efficiency	efficiency	NOUN
fueconorg-5196	214	19	is	be	AUX
fueconorg-5196	214	20	analyzed	analyze	VERB
fueconorg-5196	214	21	in	in	ADP
fueconorg-5196	214	22	the	the	DET
fueconorg-5196	214	23	following	follow	VERB
fueconorg-5196	214	24	section	section	NOUN
fueconorg-5196	214	25	.	.	PUNCT
fueconorg-5196	215	1	3	3	X
fueconorg-5196	215	2	.	.	X
fueconorg-5196	215	3	data	datum	NOUN
fueconorg-5196	215	4	,	,	PUNCT
fueconorg-5196	215	5	econometric	econometric	ADJ
fueconorg-5196	215	6	methodology	methodology	NOUN
fueconorg-5196	215	7	and	and	CCONJ
fueconorg-5196	215	8	empirical	empirical	ADJ
fueconorg-5196	215	9	analysis	analysis	NOUN
fueconorg-5196	215	10	the	the	DET
fueconorg-5196	215	11	research	research	NOUN
fueconorg-5196	215	12	sample	sample	NOUN
fueconorg-5196	215	13	of	of	ADP
fueconorg-5196	215	14	our	our	PRON
fueconorg-5196	215	15	statistical	statistical	ADJ
fueconorg-5196	215	16	data	datum	NOUN
fueconorg-5196	215	17	includes	include	VERB
fueconorg-5196	215	18	12	12	NUM
fueconorg-5196	215	19	developing	develop	VERB
fueconorg-5196	215	20	countries	country	NOUN
fueconorg-5196	215	21	,	,	PUNCT
fueconorg-5196	215	22	members	member	NOUN
fueconorg-5196	215	23	of	of	ADP
fueconorg-5196	215	24	the	the	DET
fueconorg-5196	215	25	european	european	PROPN
fueconorg-5196	215	26	union	union	PROPN
fueconorg-5196	215	27	:	:	PUNCT
fueconorg-5196	215	28	bulgaria	bulgaria	PROPN
fueconorg-5196	215	29	,	,	PUNCT
fueconorg-5196	215	30	czech	czech	PROPN
fueconorg-5196	215	31	republic	republic	NOUN
fueconorg-5196	215	32	,	,	PUNCT
fueconorg-5196	215	33	estonia	estonia	PROPN
fueconorg-5196	215	34	,	,	PUNCT
fueconorg-5196	215	35	greece	greece	PROPN
fueconorg-5196	215	36	,	,	PUNCT
fueconorg-5196	215	37	croatia	croatia	PROPN
fueconorg-5196	215	38	,	,	PUNCT
fueconorg-5196	215	39	latvia	latvia	PROPN
fueconorg-5196	215	40	,	,	PUNCT
fueconorg-5196	215	41	hungary	hungary	PROPN
fueconorg-5196	215	42	,	,	PUNCT
fueconorg-5196	215	43	poland	poland	PROPN
fueconorg-5196	215	44	,	,	PUNCT
fueconorg-5196	215	45	romania	romania	PROPN
fueconorg-5196	215	46	,	,	PUNCT
fueconorg-5196	215	47	slovakia	slovakia	PROPN
fueconorg-5196	215	48	,	,	PUNCT
fueconorg-5196	215	49	slovenia	slovenia	PROPN
fueconorg-5196	215	50	,	,	PUNCT
fueconorg-5196	215	51	lithuania	lithuania	PROPN
fueconorg-5196	215	52	.	.	PUNCT
fueconorg-5196	216	1	statistical	statistical	ADJ
fueconorg-5196	216	2	data	data	NOUN
fueconorg-5196	216	3	consists	consist	VERB
fueconorg-5196	216	4	of	of	ADP
fueconorg-5196	216	5	annual	annual	ADJ
fueconorg-5196	216	6	data	datum	NOUN
fueconorg-5196	216	7	for	for	ADP
fueconorg-5196	216	8	the	the	DET
fueconorg-5196	216	9	period	period	NOUN
fueconorg-5196	216	10	from	from	ADP
fueconorg-5196	216	11	1997	1997	NUM
fueconorg-5196	216	12	to	to	ADP
fueconorg-5196	216	13	2017	2017	NUM
fueconorg-5196	216	14	.	.	PUNCT
fueconorg-5196	217	1	we	we	PRON
fueconorg-5196	217	2	investigate	investigate	VERB
fueconorg-5196	217	3	the	the	DET
fueconorg-5196	217	4	impact	impact	NOUN
fueconorg-5196	217	5	of	of	ADP
fueconorg-5196	217	6	6	6	NUM
fueconorg-5196	217	7	indicators	indicator	NOUN
fueconorg-5196	217	8	on	on	ADP
fueconorg-5196	217	9	vat	vat	NOUN
fueconorg-5196	217	10	collection	collection	NOUN
fueconorg-5196	217	11	efficiency	efficiency	NOUN
fueconorg-5196	217	12	in	in	ADP
fueconorg-5196	217	13	eu	eu	PROPN
fueconorg-5196	217	14	transition	transition	NOUN
fueconorg-5196	217	15	economies	economy	NOUN
fueconorg-5196	217	16	.	.	PUNCT
fueconorg-5196	218	1	dependent	dependent	ADJ
fueconorg-5196	218	2	variables	variable	NOUN
fueconorg-5196	218	3	whose	whose	DET
fueconorg-5196	218	4	impact	impact	NOUN
fueconorg-5196	218	5	will	will	AUX
fueconorg-5196	218	6	be	be	AUX
fueconorg-5196	218	7	assessed	assess	VERB
fueconorg-5196	218	8	are	be	AUX
fueconorg-5196	218	9	:	:	PUNCT
fueconorg-5196	218	10	gdp	gdp	NOUN
fueconorg-5196	218	11	growth	growth	NOUN
fueconorg-5196	218	12	rate	rate	NOUN
fueconorg-5196	218	13	,	,	PUNCT
fueconorg-5196	218	14	standard	standard	ADJ
fueconorg-5196	218	15	vat	vat	NOUN
fueconorg-5196	218	16	rate	rate	NOUN
fueconorg-5196	218	17	,	,	PUNCT
fueconorg-5196	218	18	export	export	NOUN
fueconorg-5196	218	19	of	of	ADP
fueconorg-5196	218	20	goods	good	NOUN
fueconorg-5196	218	21	,	,	PUNCT
fueconorg-5196	218	22	export	export	NOUN
fueconorg-5196	218	23	of	of	ADP
fueconorg-5196	218	24	services	service	NOUN
fueconorg-5196	218	25	,	,	PUNCT
fueconorg-5196	218	26	wages	wage	NOUN
fueconorg-5196	218	27	and	and	CCONJ
fueconorg-5196	218	28	salaries	salary	NOUN
fueconorg-5196	218	29	,	,	PUNCT
fueconorg-5196	218	30	and	and	CCONJ
fueconorg-5196	218	31	household	household	NOUN
fueconorg-5196	218	32	consumption	consumption	NOUN
fueconorg-5196	218	33	.	.	PUNCT
fueconorg-5196	219	1	the	the	DET
fueconorg-5196	219	2	dependent	dependent	ADJ
fueconorg-5196	219	3	variable	variable	NOUN
fueconorg-5196	219	4	,	,	PUNCT
fueconorg-5196	219	5	vat	vat	NOUN
fueconorg-5196	219	6	collection	collection	NOUN
fueconorg-5196	219	7	efficiency	efficiency	NOUN
fueconorg-5196	219	8	,	,	PUNCT
fueconorg-5196	219	9	will	will	AUX
fueconorg-5196	219	10	be	be	AUX
fueconorg-5196	219	11	expressed	express	VERB
fueconorg-5196	219	12	using	use	VERB
fueconorg-5196	219	13	formulas	formula	NOUN
fueconorg-5196	219	14	for	for	ADP
fueconorg-5196	219	15	calculating	calculate	VERB
fueconorg-5196	219	16	c	c	NOUN
fueconorg-5196	219	17	-	-	PUNCT
fueconorg-5196	219	18	efficiency	efficiency	NOUN
fueconorg-5196	219	19	,	,	PUNCT
fueconorg-5196	219	20	(	(	PUNCT
fueconorg-5196	219	21	2	2	NUM
fueconorg-5196	219	22	)	)	PUNCT
fueconorg-5196	219	23	and	and	CCONJ
fueconorg-5196	219	24	(	(	PUNCT
fueconorg-5196	219	25	3	3	NUM
fueconorg-5196	219	26	)	)	PUNCT
fueconorg-5196	219	27	.	.	PUNCT
fueconorg-5196	220	1	3.1	3.1	NUM
fueconorg-5196	220	2	.	.	PUNCT
fueconorg-5196	220	3	data	datum	NOUN
fueconorg-5196	220	4	the	the	DET
fueconorg-5196	220	5	aim	aim	NOUN
fueconorg-5196	220	6	of	of	ADP
fueconorg-5196	220	7	this	this	DET
fueconorg-5196	220	8	paper	paper	NOUN
fueconorg-5196	220	9	is	be	AUX
fueconorg-5196	220	10	to	to	PART
fueconorg-5196	220	11	evaluate	evaluate	VERB
fueconorg-5196	220	12	the	the	DET
fueconorg-5196	220	13	basic	basic	ADJ
fueconorg-5196	220	14	determinants	determinant	NOUN
fueconorg-5196	220	15	of	of	ADP
fueconorg-5196	220	16	vat	vat	NOUN
fueconorg-5196	220	17	collection	collection	NOUN
fueconorg-5196	220	18	efficiency	efficiency	NOUN
fueconorg-5196	220	19	.	.	PUNCT
fueconorg-5196	221	1	to	to	PART
fueconorg-5196	221	2	calculate	calculate	VERB
fueconorg-5196	221	3	dependent	dependent	ADJ
fueconorg-5196	221	4	variables	variable	NOUN
fueconorg-5196	221	5	,	,	PUNCT
fueconorg-5196	221	6	we	we	PRON
fueconorg-5196	221	7	collect	collect	VERB
fueconorg-5196	221	8	data	datum	NOUN
fueconorg-5196	221	9	on	on	ADP
fueconorg-5196	221	10	realized	realize	VERB
fueconorg-5196	221	11	annual	annual	ADJ
fueconorg-5196	221	12	vat	vat	NOUN
fueconorg-5196	221	13	revenues	revenue	NOUN
fueconorg-5196	221	14	,	,	PUNCT
fueconorg-5196	221	15	final	final	ADJ
fueconorg-5196	221	16	consumption	consumption	NOUN
fueconorg-5196	221	17	expressed	express	VERB
fueconorg-5196	221	18	in	in	ADP
fueconorg-5196	221	19	millions	million	NOUN
fueconorg-5196	221	20	of	of	ADP
fueconorg-5196	221	21	euros	euro	NOUN
fueconorg-5196	221	22	,	,	PUNCT
fueconorg-5196	221	23	and	and	CCONJ
fueconorg-5196	221	24	data	datum	NOUN
fueconorg-5196	221	25	on	on	ADP
fueconorg-5196	221	26	the	the	DET
fueconorg-5196	221	27	annual	annual	ADJ
fueconorg-5196	221	28	standard	standard	ADJ
fueconorg-5196	221	29	vat	vat	NOUN
fueconorg-5196	221	30	rate	rate	NOUN
fueconorg-5196	221	31	trend	trend	NOUN
fueconorg-5196	221	32	in	in	ADP
fueconorg-5196	221	33	each	each	DET
fueconorg-5196	221	34	country	country	NOUN
fueconorg-5196	221	35	.	.	PUNCT
fueconorg-5196	222	1	explanatory	explanatory	ADJ
fueconorg-5196	222	2	variables	variable	NOUN
fueconorg-5196	222	3	used	use	VERB
fueconorg-5196	222	4	in	in	ADP
fueconorg-5196	222	5	the	the	DET
fueconorg-5196	222	6	econometric	econometric	ADJ
fueconorg-5196	222	7	analysis	analysis	NOUN
fueconorg-5196	222	8	are	be	AUX
fueconorg-5196	222	9	given	give	VERB
fueconorg-5196	222	10	in	in	ADP
fueconorg-5196	222	11	the	the	DET
fueconorg-5196	222	12	following	follow	VERB
fueconorg-5196	222	13	table	table	NOUN
fueconorg-5196	222	14	.	.	PUNCT
fueconorg-5196	223	1	improving	improve	VERB
fueconorg-5196	223	2	performance	performance	NOUN
fueconorg-5196	223	3	of	of	ADP
fueconorg-5196	223	4	vat	vat	NOUN
fueconorg-5196	223	5	system	system	NOUN
fueconorg-5196	223	6	in	in	ADP
fueconorg-5196	223	7	developing	develop	VERB
fueconorg-5196	223	8	eu	eu	PROPN
fueconorg-5196	223	9	countries	country	NOUN
fueconorg-5196	223	10	...	...	PUNCT
fueconorg-5196	223	11	249	249	NUM
fueconorg-5196	223	12	table	table	NOUN
fueconorg-5196	223	13	2	2	NUM
fueconorg-5196	223	14	review	review	NOUN
fueconorg-5196	223	15	of	of	ADP
fueconorg-5196	223	16	explanatory	explanatory	ADJ
fueconorg-5196	223	17	variables	variable	NOUN
fueconorg-5196	223	18	independent	independent	ADJ
fueconorg-5196	223	19	variables	variable	NOUN
fueconorg-5196	223	20	symbol	symbol	NOUN
fueconorg-5196	223	21	/	/	SYM
fueconorg-5196	223	22	abbereviation	abbereviation	NOUN
fueconorg-5196	223	23	calculation	calculation	NOUN
fueconorg-5196	223	24	source	source	NOUN
fueconorg-5196	223	25	gross	gross	ADJ
fueconorg-5196	223	26	domestic	domestic	ADJ
fueconorg-5196	223	27	product	product	NOUN
fueconorg-5196	223	28	gdpgrowth	gdpgrowth	NOUN
fueconorg-5196	223	29	annual	annual	ADJ
fueconorg-5196	223	30	growth	growth	NOUN
fueconorg-5196	223	31	rate	rate	NOUN
fueconorg-5196	223	32	eurostat	eurostat	PROPN
fueconorg-5196	223	33	standard	standard	ADJ
fueconorg-5196	223	34	vat	vat	NOUN
fueconorg-5196	223	35	rate	rate	NOUN
fueconorg-5196	223	36	vatrate	vatrate	NOUN
fueconorg-5196	223	37	annual	annual	ADJ
fueconorg-5196	223	38	rate	rate	NOUN
fueconorg-5196	223	39	of	of	ADP
fueconorg-5196	223	40	each	each	DET
fueconorg-5196	223	41	country	country	NOUN
fueconorg-5196	223	42	european	european	PROPN
fueconorg-5196	223	43	commission	commission	PROPN
fueconorg-5196	223	44	taxation	taxation	PROPN
fueconorg-5196	223	45	and	and	CCONJ
fueconorg-5196	223	46	customs	customs	PROPN
fueconorg-5196	223	47	union	union	NOUN
fueconorg-5196	223	48	export	export	NOUN
fueconorg-5196	223	49	of	of	ADP
fueconorg-5196	223	50	goods	good	NOUN
fueconorg-5196	223	51	eg	eg	NOUN
fueconorg-5196	223	52	percentage	percentage	NOUN
fueconorg-5196	223	53	share	share	NOUN
fueconorg-5196	223	54	of	of	ADP
fueconorg-5196	223	55	gdp	gdp	PROPN
fueconorg-5196	223	56	eurostat	eurostat	PROPN
fueconorg-5196	223	57	export	export	PROPN
fueconorg-5196	223	58	of	of	ADP
fueconorg-5196	223	59	services	service	NOUN
fueconorg-5196	223	60	es	es	ADP
fueconorg-5196	223	61	percentage	percentage	NOUN
fueconorg-5196	223	62	share	share	NOUN
fueconorg-5196	223	63	of	of	ADP
fueconorg-5196	223	64	gdp	gdp	NOUN
fueconorg-5196	223	65	eurostat	eurostat	PROPN
fueconorg-5196	223	66	wages	wage	NOUN
fueconorg-5196	223	67	and	and	CCONJ
fueconorg-5196	223	68	salaries	salarie	VERB
fueconorg-5196	223	69	ws	ws	NOUN
fueconorg-5196	223	70	percentage	percentage	NOUN
fueconorg-5196	223	71	share	share	NOUN
fueconorg-5196	223	72	of	of	ADP
fueconorg-5196	223	73	gdp	gdp	NOUN
fueconorg-5196	223	74	eurostat	eurostat	PROPN
fueconorg-5196	223	75	household	household	NOUN
fueconorg-5196	223	76	consumption	consumption	NOUN
fueconorg-5196	223	77	c	c	NOUN
fueconorg-5196	223	78	percentage	percentage	NOUN
fueconorg-5196	223	79	share	share	NOUN
fueconorg-5196	223	80	of	of	ADP
fueconorg-5196	223	81	gdp	gdp	PROPN
fueconorg-5196	223	82	eurostat	eurostat	PROPN
fueconorg-5196	223	83	source	source	PROPN
fueconorg-5196	223	84	:	:	PUNCT
fueconorg-5196	223	85	author	author	NOUN
fueconorg-5196	223	86	’s	’s	PART
fueconorg-5196	223	87	illustration	illustration	NOUN
fueconorg-5196	223	88	.	.	PUNCT
fueconorg-5196	224	1	combining	combine	VERB
fueconorg-5196	224	2	time	time	NOUN
fueconorg-5196	224	3	series	series	NOUN
fueconorg-5196	224	4	and	and	CCONJ
fueconorg-5196	224	5	comparative	comparative	ADJ
fueconorg-5196	224	6	data	datum	NOUN
fueconorg-5196	224	7	decreases	decrease	VERB
fueconorg-5196	224	8	the	the	DET
fueconorg-5196	224	9	possibility	possibility	NOUN
fueconorg-5196	224	10	of	of	ADP
fueconorg-5196	224	11	multicollinearity	multicollinearity	NOUN
fueconorg-5196	224	12	(	(	PUNCT
fueconorg-5196	224	13	jovičić	jovičić	PROPN
fueconorg-5196	224	14	&	&	CCONJ
fueconorg-5196	224	15	dragutinović	dragutinović	PROPN
fueconorg-5196	224	16	mitrović	mitrović	NOUN
fueconorg-5196	224	17	,	,	PUNCT
fueconorg-5196	224	18	2011	2011	NUM
fueconorg-5196	224	19	,	,	PUNCT
fueconorg-5196	224	20	p.	p.	NOUN
fueconorg-5196	224	21	217	217	NUM
fueconorg-5196	224	22	)	)	PUNCT
fueconorg-5196	224	23	.	.	PUNCT
fueconorg-5196	225	1	this	this	PRON
fueconorg-5196	225	2	creates	create	VERB
fueconorg-5196	225	3	the	the	DET
fueconorg-5196	225	4	basis	basis	NOUN
fueconorg-5196	225	5	to	to	PART
fueconorg-5196	225	6	conduct	conduct	VERB
fueconorg-5196	225	7	panel	panel	NOUN
fueconorg-5196	225	8	data	datum	NOUN
fueconorg-5196	225	9	analysis	analysis	NOUN
fueconorg-5196	225	10	of	of	ADP
fueconorg-5196	225	11	12	12	NUM
fueconorg-5196	225	12	eu	eu	PROPN
fueconorg-5196	225	13	countries	country	NOUN
fueconorg-5196	225	14	for	for	ADP
fueconorg-5196	225	15	the	the	DET
fueconorg-5196	225	16	period	period	NOUN
fueconorg-5196	225	17	1997	1997	NUM
fueconorg-5196	225	18	-	-	SYM
fueconorg-5196	225	19	2017	2017	NUM
fueconorg-5196	225	20	,	,	PUNCT
fueconorg-5196	225	21	using	use	VERB
fueconorg-5196	225	22	statase	statase	NOUN
fueconorg-5196	225	23	(	(	PUNCT
fueconorg-5196	225	24	release	release	NOUN
fueconorg-5196	225	25	13	13	NUM
fueconorg-5196	225	26	)	)	PUNCT
fueconorg-5196	225	27	.	.	PUNCT
fueconorg-5196	226	1	before	before	ADP
fueconorg-5196	226	2	selecting	select	VERB
fueconorg-5196	226	3	the	the	DET
fueconorg-5196	226	4	model	model	NOUN
fueconorg-5196	226	5	to	to	PART
fueconorg-5196	226	6	be	be	AUX
fueconorg-5196	226	7	evaluated	evaluate	VERB
fueconorg-5196	226	8	,	,	PUNCT
fueconorg-5196	226	9	a	a	DET
fueconorg-5196	226	10	correlation	correlation	NOUN
fueconorg-5196	226	11	analysis	analysis	NOUN
fueconorg-5196	226	12	is	be	AUX
fueconorg-5196	226	13	conducted	conduct	VERB
fueconorg-5196	226	14	,	,	PUNCT
fueconorg-5196	226	15	to	to	PART
fueconorg-5196	226	16	point	point	VERB
fueconorg-5196	226	17	to	to	ADP
fueconorg-5196	226	18	the	the	DET
fueconorg-5196	226	19	possibility	possibility	NOUN
fueconorg-5196	226	20	of	of	ADP
fueconorg-5196	226	21	a	a	DET
fueconorg-5196	226	22	multicollinearity	multicollinearity	NOUN
fueconorg-5196	226	23	problem	problem	NOUN
fueconorg-5196	226	24	.	.	PUNCT
fueconorg-5196	227	1	the	the	DET
fueconorg-5196	227	2	correlation	correlation	NOUN
fueconorg-5196	227	3	analysis	analysis	NOUN
fueconorg-5196	227	4	ranges	range	VERB
fueconorg-5196	227	5	from	from	ADP
fueconorg-5196	227	6	-1	-1	INTJ
fueconorg-5196	227	7	to	to	ADP
fueconorg-5196	227	8	+1	+1	PROPN
fueconorg-5196	227	9	,	,	PUNCT
fueconorg-5196	227	10	and	and	CCONJ
fueconorg-5196	227	11	the	the	DET
fueconorg-5196	227	12	value	value	NOUN
fueconorg-5196	227	13	of	of	ADP
fueconorg-5196	227	14	the	the	DET
fueconorg-5196	227	15	coefficient	coefficient	NOUN
fueconorg-5196	227	16	determines	determine	VERB
fueconorg-5196	227	17	the	the	DET
fueconorg-5196	227	18	strength	strength	NOUN
fueconorg-5196	227	19	of	of	ADP
fueconorg-5196	227	20	the	the	DET
fueconorg-5196	227	21	correlation	correlation	NOUN
fueconorg-5196	227	22	(	(	PUNCT
fueconorg-5196	227	23	bhattacherjee	bhattacherjee	ADJ
fueconorg-5196	227	24	,	,	PUNCT
fueconorg-5196	227	25	2012	2012	NUM
fueconorg-5196	227	26	,	,	PUNCT
fueconorg-5196	227	27	p.	p.	NOUN
fueconorg-5196	227	28	123	123	NUM
fueconorg-5196	227	29	)	)	PUNCT
fueconorg-5196	227	30	.	.	PUNCT
fueconorg-5196	228	1	the	the	DET
fueconorg-5196	228	2	correlation	correlation	NOUN
fueconorg-5196	228	3	matrix	matrix	NOUN
fueconorg-5196	228	4	is	be	AUX
fueconorg-5196	228	5	presented	present	VERB
fueconorg-5196	228	6	in	in	ADP
fueconorg-5196	228	7	table	table	NOUN
fueconorg-5196	228	8	3	3	NUM
fueconorg-5196	228	9	.	.	PUNCT
fueconorg-5196	228	10	table	table	NOUN
fueconorg-5196	228	11	3	3	NUM
fueconorg-5196	228	12	correlation	correlation	NOUN
fueconorg-5196	228	13	matrix	matrix	NOUN
fueconorg-5196	228	14	of	of	ADP
fueconorg-5196	228	15	the	the	DET
fueconorg-5196	228	16	used	use	VERB
fueconorg-5196	228	17	variables	variable	NOUN
fueconorg-5196	228	18	c	c	NOUN
fueconorg-5196	228	19	-	-	PUNCT
fueconorg-5196	228	20	efficiency	efficiency	NOUN
fueconorg-5196	228	21	ratio	ratio	NOUN
fueconorg-5196	228	22	gdp	gdp	NOUN
fueconorg-5196	228	23	growth	growth	NOUN
fueconorg-5196	228	24	vatrate	vatrate	NOUN
fueconorg-5196	228	25	eg	eg	PROPN
fueconorg-5196	228	26	es	es	X
fueconorg-5196	228	27	ws	ws	PROPN
fueconorg-5196	228	28	c	c	PROPN
fueconorg-5196	228	29	c	c	NOUN
fueconorg-5196	228	30	-	-	PUNCT
fueconorg-5196	228	31	efficiency	efficiency	NOUN
fueconorg-5196	228	32	ratio	ratio	NOUN
fueconorg-5196	228	33	1.0000	1.0000	NUM
fueconorg-5196	228	34	gdp	gdp	NOUN
fueconorg-5196	228	35	growth	growth	NOUN
fueconorg-5196	228	36	0.1504	0.1504	NUM
fueconorg-5196	228	37	(	(	PUNCT
fueconorg-5196	228	38	0.0197	0.0197	NUM
fueconorg-5196	228	39	)	)	PUNCT
fueconorg-5196	228	40	1.0000	1.0000	NUM
fueconorg-5196	228	41	vatrate	vatrate	NOUN
fueconorg-5196	228	42	-0.1457	-0.1457	NOUN
fueconorg-5196	228	43	(	(	PUNCT
fueconorg-5196	228	44	0.0240	0.0240	NUM
fueconorg-5196	228	45	)	)	PUNCT
fueconorg-5196	228	46	-0.2804	-0.2804	NOUN
fueconorg-5196	228	47	(	(	PUNCT
fueconorg-5196	228	48	0.0000	0.0000	NUM
fueconorg-5196	228	49	)	)	PUNCT
fueconorg-5196	228	50	1.0000	1.0000	NUM
fueconorg-5196	228	51	eg	eg	NOUN
fueconorg-5196	228	52	0.2054	0.2054	NUM
fueconorg-5196	228	53	(	(	PUNCT
fueconorg-5196	228	54	0.0014	0.0014	NUM
fueconorg-5196	228	55	)	)	PUNCT
fueconorg-5196	228	56	0.0173	0.0173	NUM
fueconorg-5196	228	57	(	(	PUNCT
fueconorg-5196	228	58	0.7899	0.7899	NUM
fueconorg-5196	228	59	)	)	PUNCT
fueconorg-5196	228	60	0.0437	0.0437	NUM
fueconorg-5196	228	61	(	(	PUNCT
fueconorg-5196	228	62	0.5502	0.5502	NUM
fueconorg-5196	228	63	)	)	PUNCT
fueconorg-5196	228	64	1.0000	1.0000	NUM
fueconorg-5196	228	65	es	es	ADP
fueconorg-5196	228	66	0.4446	0.4446	NUM
fueconorg-5196	228	67	(	(	PUNCT
fueconorg-5196	228	68	0.0000	0.0000	NUM
fueconorg-5196	228	69	)	)	PUNCT
fueconorg-5196	228	70	0.0096	0.0096	NUM
fueconorg-5196	228	71	(	(	PUNCT
fueconorg-5196	228	72	0.8825	0.8825	NUM
fueconorg-5196	228	73	)	)	PUNCT
fueconorg-5196	228	74	-0.0514	-0.0514	NOUN
fueconorg-5196	228	75	(	(	PUNCT
fueconorg-5196	228	76	0.4280	0.4280	NUM
fueconorg-5196	228	77	)	)	PUNCT
fueconorg-5196	228	78	-0.0451	-0.0451	NOUN
fueconorg-5196	228	79	(	(	PUNCT
fueconorg-5196	228	80	0.4866	0.4866	NUM
fueconorg-5196	228	81	)	)	PUNCT
fueconorg-5196	228	82	1.0000	1.0000	NUM
fueconorg-5196	228	83	ws	ws	NOUN
fueconorg-5196	228	84	0.3477	0.3477	NUM
fueconorg-5196	228	85	(	(	PUNCT
fueconorg-5196	228	86	0.0000	0.0000	NUM
fueconorg-5196	228	87	)	)	PUNCT
fueconorg-5196	228	88	-0.0559	-0.0559	NOUN
fueconorg-5196	228	89	(	(	PUNCT
fueconorg-5196	228	90	0.3945	0.3945	NUM
fueconorg-5196	228	91	)	)	PUNCT
fueconorg-5196	228	92	0.0733	0.0733	NUM
fueconorg-5196	228	93	(	(	PUNCT
fueconorg-5196	228	94	0.2642	0.2642	NUM
fueconorg-5196	228	95	)	)	PUNCT
fueconorg-5196	228	96	0.1472	0.1472	NUM
fueconorg-5196	228	97	(	(	PUNCT
fueconorg-5196	228	98	0.0243	0.0243	NUM
fueconorg-5196	228	99	)	)	PUNCT
fueconorg-5196	228	100	0.3454	0.3454	NUM
fueconorg-5196	228	101	(	(	PUNCT
fueconorg-5196	228	102	0.0000	0.0000	NUM
fueconorg-5196	228	103	)	)	PUNCT
fueconorg-5196	228	104	1.0000	1.0000	NUM
fueconorg-5196	228	105	c	c	NOUN
fueconorg-5196	228	106	-0.2880	-0.2880	NOUN
fueconorg-5196	228	107	(	(	PUNCT
fueconorg-5196	228	108	0.0000	0.0000	NUM
fueconorg-5196	228	109	)	)	PUNCT
fueconorg-5196	228	110	-0.0085	-0.0085	NOUN
fueconorg-5196	228	111	(	(	PUNCT
fueconorg-5196	228	112	0.8954	0.8954	NUM
fueconorg-5196	228	113	)	)	PUNCT
fueconorg-5196	228	114	-0.1261	-0.1261	NOUN
fueconorg-5196	228	115	(	(	PUNCT
fueconorg-5196	228	116	0.0510	0.0510	NUM
fueconorg-5196	228	117	)	)	PUNCT
fueconorg-5196	228	118	-0.6129	-0.6129	PUNCT
fueconorg-5196	229	1	(	(	PUNCT
fueconorg-5196	229	2	0.0000	0.0000	NUM
fueconorg-5196	229	3	)	)	PUNCT
fueconorg-5196	229	4	-0.2374	-0.2374	NOUN
fueconorg-5196	229	5	(	(	PUNCT
fueconorg-5196	229	6	0.0002	0.0002	NUM
fueconorg-5196	229	7	)	)	PUNCT
fueconorg-5196	229	8	-0.3446	-0.3446	NOUN
fueconorg-5196	229	9	(	(	PUNCT
fueconorg-5196	229	10	0.0000	0.0000	NUM
fueconorg-5196	229	11	)	)	PUNCT
fueconorg-5196	229	12	1.0000	1.0000	NUM
fueconorg-5196	229	13	note	note	NOUN
fueconorg-5196	229	14	:	:	PUNCT
fueconorg-5196	229	15	p	p	X
fueconorg-5196	229	16	-	-	PUNCT
fueconorg-5196	229	17	value	value	NOUN
fueconorg-5196	229	18	in	in	ADP
fueconorg-5196	229	19	(	(	PUNCT
fueconorg-5196	229	20	)	)	PUNCT
fueconorg-5196	229	21	.	.	PUNCT
fueconorg-5196	230	1	source	source	NOUN
fueconorg-5196	230	2	:	:	PUNCT
fueconorg-5196	230	3	authors	author	NOUN
fueconorg-5196	230	4	’	'	PUNCT
fueconorg-5196	230	5	calculations	calculation	NOUN
fueconorg-5196	230	6	.	.	PUNCT
fueconorg-5196	231	1	based	base	VERB
fueconorg-5196	231	2	on	on	ADP
fueconorg-5196	231	3	table	table	NOUN
fueconorg-5196	231	4	3	3	NUM
fueconorg-5196	231	5	,	,	PUNCT
fueconorg-5196	231	6	we	we	PRON
fueconorg-5196	231	7	conclude	conclude	VERB
fueconorg-5196	231	8	that	that	SCONJ
fueconorg-5196	231	9	there	there	PRON
fueconorg-5196	231	10	is	be	VERB
fueconorg-5196	231	11	a	a	DET
fueconorg-5196	231	12	significant	significant	ADJ
fueconorg-5196	231	13	degree	degree	NOUN
fueconorg-5196	231	14	of	of	ADP
fueconorg-5196	231	15	agreement	agreement	NOUN
fueconorg-5196	231	16	between	between	ADP
fueconorg-5196	231	17	individual	individual	ADJ
fueconorg-5196	231	18	indicators	indicator	NOUN
fueconorg-5196	231	19	and	and	CCONJ
fueconorg-5196	231	20	c	c	NOUN
fueconorg-5196	231	21	-	-	PUNCT
fueconorg-5196	231	22	efficiency	efficiency	NOUN
fueconorg-5196	231	23	.	.	PUNCT
fueconorg-5196	232	1	the	the	DET
fueconorg-5196	232	2	results	result	NOUN
fueconorg-5196	232	3	show	show	VERB
fueconorg-5196	232	4	direction	direction	NOUN
fueconorg-5196	232	5	and	and	CCONJ
fueconorg-5196	232	6	strength	strength	NOUN
fueconorg-5196	232	7	of	of	ADP
fueconorg-5196	232	8	linear	linear	ADJ
fueconorg-5196	232	9	correlation	correlation	NOUN
fueconorg-5196	232	10	between	between	ADP
fueconorg-5196	232	11	the	the	DET
fueconorg-5196	232	12	analyzed	analyze	VERB
fueconorg-5196	232	13	variables	variable	NOUN
fueconorg-5196	232	14	.	.	PUNCT
fueconorg-5196	233	1	the	the	DET
fueconorg-5196	233	2	results	result	NOUN
fueconorg-5196	233	3	of	of	ADP
fueconorg-5196	233	4	the	the	DET
fueconorg-5196	233	5	correlation	correlation	NOUN
fueconorg-5196	233	6	analysis	analysis	NOUN
fueconorg-5196	233	7	point	point	NOUN
fueconorg-5196	233	8	to	to	ADP
fueconorg-5196	233	9	an	an	DET
fueconorg-5196	233	10	agreement	agreement	NOUN
fueconorg-5196	233	11	between	between	ADP
fueconorg-5196	233	12	the	the	DET
fueconorg-5196	233	13	c	c	NOUN
fueconorg-5196	233	14	-	-	PUNCT
fueconorg-5196	233	15	efficiency	efficiency	NOUN
fueconorg-5196	233	16	ratio	ratio	NOUN
fueconorg-5196	233	17	and	and	CCONJ
fueconorg-5196	233	18	the	the	DET
fueconorg-5196	233	19	gdp	gdp	NOUN
fueconorg-5196	233	20	growth	growth	NOUN
fueconorg-5196	233	21	rate	rate	NOUN
fueconorg-5196	233	22	(	(	PUNCT
fueconorg-5196	233	23	gdpgrowth	gdpgrowth	PROPN
fueconorg-5196	233	24	)	)	PUNCT
fueconorg-5196	233	25	.	.	PUNCT
fueconorg-5196	234	1	the	the	DET
fueconorg-5196	234	2	pearson	pearson	PROPN
fueconorg-5196	234	3	’s	’s	PART
fueconorg-5196	234	4	coefficient	coefficient	NOUN
fueconorg-5196	234	5	points	point	VERB
fueconorg-5196	234	6	to	to	ADP
fueconorg-5196	234	7	a	a	DET
fueconorg-5196	234	8	positive	positive	ADJ
fueconorg-5196	234	9	correlation	correlation	NOUN
fueconorg-5196	234	10	(	(	PUNCT
fueconorg-5196	234	11	0.1504	0.1504	NUM
fueconorg-5196	234	12	)	)	PUNCT
fueconorg-5196	234	13	at	at	ADP
fueconorg-5196	234	14	a	a	DET
fueconorg-5196	234	15	significance	significance	NOUN
fueconorg-5196	234	16	level	level	NOUN
fueconorg-5196	234	17	of	of	ADP
fueconorg-5196	234	18	5	5	NUM
fueconorg-5196	234	19	%	%	NOUN
fueconorg-5196	234	20	(	(	PUNCT
fueconorg-5196	234	21	p	p	X
fueconorg-5196	234	22	<	<	X
fueconorg-5196	234	23	0.05	0.05	NUM
fueconorg-5196	234	24	)	)	PUNCT
fueconorg-5196	234	25	.	.	PUNCT
fueconorg-5196	235	1	there	there	PRON
fueconorg-5196	235	2	is	be	VERB
fueconorg-5196	235	3	a	a	DET
fueconorg-5196	235	4	positive	positive	ADJ
fueconorg-5196	235	5	correlation	correlation	NOUN
fueconorg-5196	235	6	between	between	ADP
fueconorg-5196	235	7	c	c	NOUN
fueconorg-5196	235	8	-	-	PUNCT
fueconorg-5196	235	9	efficiency	efficiency	NOUN
fueconorg-5196	235	10	and	and	CCONJ
fueconorg-5196	235	11	the	the	DET
fueconorg-5196	235	12	export	export	NOUN
fueconorg-5196	235	13	of	of	ADP
fueconorg-5196	235	14	goods	good	NOUN
fueconorg-5196	235	15	(	(	PUNCT
fueconorg-5196	235	16	eg	eg	NOUN
fueconorg-5196	235	17	)	)	PUNCT
fueconorg-5196	235	18	(	(	PUNCT
fueconorg-5196	235	19	pearson	pearson	PROPN
fueconorg-5196	235	20	’s	’s	PART
fueconorg-5196	235	21	correlation	correlation	NOUN
fueconorg-5196	235	22	coefficient	coefficient	NOUN
fueconorg-5196	235	23	is	be	AUX
fueconorg-5196	235	24	0.2054	0.2054	NUM
fueconorg-5196	235	25	,	,	PUNCT
fueconorg-5196	235	26	at	at	ADP
fueconorg-5196	235	27	a	a	DET
fueconorg-5196	235	28	significance	significance	NOUN
fueconorg-5196	235	29	level	level	NOUN
fueconorg-5196	235	30	of	of	ADP
fueconorg-5196	235	31	5	5	NUM
fueconorg-5196	235	32	%	%	NOUN
fueconorg-5196	235	33	(	(	PUNCT
fueconorg-5196	235	34	p	p	X
fueconorg-5196	235	35	<	<	X
fueconorg-5196	235	36	0.05	0.05	NUM
fueconorg-5196	235	37	)	)	PUNCT
fueconorg-5196	235	38	.	.	PUNCT
fueconorg-5196	236	1	also	also	ADV
fueconorg-5196	236	2	,	,	PUNCT
fueconorg-5196	236	3	there	there	PRON
fueconorg-5196	236	4	is	be	VERB
fueconorg-5196	236	5	a	a	DET
fueconorg-5196	236	6	positive	positive	ADJ
fueconorg-5196	236	7	correlation	correlation	NOUN
fueconorg-5196	236	8	between	between	ADP
fueconorg-5196	236	9	c	c	NOUN
fueconorg-5196	236	10	-	-	PUNCT
fueconorg-5196	236	11	efficiency	efficiency	NOUN
fueconorg-5196	236	12	and	and	CCONJ
fueconorg-5196	236	13	export	export	NOUN
fueconorg-5196	236	14	of	of	ADP
fueconorg-5196	236	15	services	service	NOUN
fueconorg-5196	236	16	(	(	PUNCT
fueconorg-5196	236	17	es	es	NOUN
fueconorg-5196	236	18	)	)	PUNCT
fueconorg-5196	236	19	(	(	PUNCT
fueconorg-5196	236	20	pearson	pearson	PROPN
fueconorg-5196	236	21	’s	’s	PART
fueconorg-5196	236	22	correlation	correlation	NOUN
fueconorg-5196	236	23	coefficient	coefficient	NOUN
fueconorg-5196	236	24	is	be	AUX
fueconorg-5196	236	25	0.4446	0.4446	NUM
fueconorg-5196	236	26	,	,	PUNCT
fueconorg-5196	236	27	at	at	ADP
fueconorg-5196	236	28	a	a	DET
fueconorg-5196	236	29	significance	significance	NOUN
fueconorg-5196	236	30	level	level	NOUN
fueconorg-5196	236	31	of	of	ADP
fueconorg-5196	236	32	1	1	NUM
fueconorg-5196	236	33	%	%	NOUN
fueconorg-5196	236	34	(	(	PUNCT
fueconorg-5196	236	35	p	p	X
fueconorg-5196	236	36	<	<	X
fueconorg-5196	236	37	0.001	0.001	NUM
fueconorg-5196	236	38	)	)	PUNCT
fueconorg-5196	236	39	.	.	PUNCT
fueconorg-5196	237	1	250	250	NUM
fueconorg-5196	237	2	m.	m.	NOUN
fueconorg-5196	237	3	đorđević	đorđević	NOUN
fueconorg-5196	237	4	,	,	PUNCT
fueconorg-5196	237	5	j.	j.	PROPN
fueconorg-5196	237	6	đurović	đurović	PROPN
fueconorg-5196	237	7	todorović	todorović	PROPN
fueconorg-5196	237	8	,	,	PUNCT
fueconorg-5196	237	9	m.	m.	NOUN
fueconorg-5196	237	10	ristić	ristić	NOUN
fueconorg-5196	237	11	analogously	analogously	ADV
fueconorg-5196	237	12	,	,	PUNCT
fueconorg-5196	237	13	the	the	DET
fueconorg-5196	237	14	positive	positive	ADJ
fueconorg-5196	237	15	correlation	correlation	NOUN
fueconorg-5196	237	16	exists	exist	VERB
fueconorg-5196	237	17	between	between	ADP
fueconorg-5196	237	18	c	c	NOUN
fueconorg-5196	237	19	-	-	PUNCT
fueconorg-5196	237	20	efficiency	efficiency	NOUN
fueconorg-5196	237	21	and	and	CCONJ
fueconorg-5196	237	22	the	the	DET
fueconorg-5196	237	23	wages	wage	NOUN
fueconorg-5196	237	24	and	and	CCONJ
fueconorg-5196	237	25	salaries	salary	NOUN
fueconorg-5196	237	26	(	(	PUNCT
fueconorg-5196	237	27	ws	ws	NOUN
fueconorg-5196	237	28	)	)	PUNCT
fueconorg-5196	237	29	ratio	ratio	NOUN
fueconorg-5196	237	30	(	(	PUNCT
fueconorg-5196	237	31	p	p	X
fueconorg-5196	237	32	<	<	X
fueconorg-5196	237	33	0.001	0.001	NUM
fueconorg-5196	237	34	)	)	PUNCT
fueconorg-5196	237	35	.	.	PUNCT
fueconorg-5196	238	1	a	a	DET
fueconorg-5196	238	2	negative	negative	ADJ
fueconorg-5196	238	3	correlation	correlation	NOUN
fueconorg-5196	238	4	exists	exist	VERB
fueconorg-5196	238	5	between	between	ADP
fueconorg-5196	238	6	c	c	NOUN
fueconorg-5196	238	7	-	-	PUNCT
fueconorg-5196	238	8	efficiency	efficiency	NOUN
fueconorg-5196	238	9	and	and	CCONJ
fueconorg-5196	238	10	consumption	consumption	NOUN
fueconorg-5196	238	11	based	base	VERB
fueconorg-5196	238	12	on	on	ADP
fueconorg-5196	238	13	the	the	DET
fueconorg-5196	238	14	pearson	pearson	PROPN
fueconorg-5196	238	15	’s	’s	PART
fueconorg-5196	238	16	coefficient	coefficient	NOUN
fueconorg-5196	238	17	(	(	PUNCT
fueconorg-5196	238	18	-0.2880	-0.2880	PROPN
fueconorg-5196	238	19	)	)	PUNCT
fueconorg-5196	238	20	,	,	PUNCT
fueconorg-5196	238	21	at	at	ADP
fueconorg-5196	238	22	the	the	DET
fueconorg-5196	238	23	level	level	NOUN
fueconorg-5196	238	24	of	of	ADP
fueconorg-5196	238	25	statistical	statistical	ADJ
fueconorg-5196	238	26	significance	significance	NOUN
fueconorg-5196	238	27	of	of	ADP
fueconorg-5196	238	28	1	1	NUM
fueconorg-5196	238	29	%	%	NOUN
fueconorg-5196	238	30	(	(	PUNCT
fueconorg-5196	238	31	p	p	X
fueconorg-5196	238	32	<	<	X
fueconorg-5196	238	33	0.001	0.001	NUM
fueconorg-5196	238	34	)	)	PUNCT
fueconorg-5196	238	35	,	,	PUNCT
fueconorg-5196	238	36	as	as	ADV
fueconorg-5196	238	37	well	well	ADV
fueconorg-5196	238	38	as	as	ADP
fueconorg-5196	238	39	between	between	ADP
fueconorg-5196	238	40	c	c	NOUN
fueconorg-5196	238	41	-	-	PUNCT
fueconorg-5196	238	42	efficiency	efficiency	NOUN
fueconorg-5196	238	43	and	and	CCONJ
fueconorg-5196	238	44	the	the	DET
fueconorg-5196	238	45	standard	standard	ADJ
fueconorg-5196	238	46	vat	vat	NOUN
fueconorg-5196	238	47	rate	rate	NOUN
fueconorg-5196	238	48	(	(	PUNCT
fueconorg-5196	238	49	pearson	pearson	PROPN
fueconorg-5196	238	50	’s	’s	PART
fueconorg-5196	238	51	coefficient	coefficient	NOUN
fueconorg-5196	238	52	of	of	ADP
fueconorg-5196	238	53	correlation	correlation	NOUN
fueconorg-5196	238	54	is	be	AUX
fueconorg-5196	238	55	0.1457	0.1457	NUM
fueconorg-5196	238	56	,	,	PUNCT
fueconorg-5196	238	57	at	at	ADP
fueconorg-5196	238	58	the	the	DET
fueconorg-5196	238	59	significance	significance	NOUN
fueconorg-5196	238	60	level	level	NOUN
fueconorg-5196	238	61	of	of	ADP
fueconorg-5196	238	62	5	5	NUM
fueconorg-5196	238	63	%	%	NOUN
fueconorg-5196	238	64	(	(	PUNCT
fueconorg-5196	238	65	p	p	X
fueconorg-5196	238	66	<	<	X
fueconorg-5196	238	67	0.05	0.05	NUM
fueconorg-5196	238	68	)	)	PUNCT
fueconorg-5196	238	69	.	.	PUNCT
fueconorg-5196	239	1	3.2	3.2	NUM
fueconorg-5196	239	2	.	.	PUNCT
fueconorg-5196	239	3	econometric	econometric	ADJ
fueconorg-5196	239	4	methodology	methodology	NOUN
fueconorg-5196	239	5	and	and	CCONJ
fueconorg-5196	239	6	empirical	empirical	ADJ
fueconorg-5196	239	7	analysis	analysis	NOUN
fueconorg-5196	239	8	since	since	SCONJ
fueconorg-5196	239	9	the	the	DET
fueconorg-5196	239	10	correlation	correlation	NOUN
fueconorg-5196	239	11	analysis	analysis	NOUN
fueconorg-5196	239	12	indicates	indicate	VERB
fueconorg-5196	239	13	that	that	SCONJ
fueconorg-5196	239	14	there	there	PRON
fueconorg-5196	239	15	are	be	VERB
fueconorg-5196	239	16	significant	significant	ADJ
fueconorg-5196	239	17	interdependencies	interdependency	NOUN
fueconorg-5196	239	18	between	between	ADP
fueconorg-5196	239	19	the	the	DET
fueconorg-5196	239	20	analyzed	analyze	VERB
fueconorg-5196	239	21	variables	variable	NOUN
fueconorg-5196	240	1	,	,	PUNCT
fueconorg-5196	240	2	we	we	PRON
fueconorg-5196	240	3	select	select	VERB
fueconorg-5196	240	4	the	the	DET
fueconorg-5196	240	5	appropriate	appropriate	ADJ
fueconorg-5196	240	6	model	model	NOUN
fueconorg-5196	240	7	.	.	PUNCT
fueconorg-5196	241	1	before	before	SCONJ
fueconorg-5196	241	2	we	we	PRON
fueconorg-5196	241	3	interpret	interpret	VERB
fueconorg-5196	241	4	the	the	DET
fueconorg-5196	241	5	results	result	NOUN
fueconorg-5196	241	6	of	of	ADP
fueconorg-5196	241	7	regression	regression	NOUN
fueconorg-5196	241	8	analysis	analysis	NOUN
fueconorg-5196	241	9	,	,	PUNCT
fueconorg-5196	241	10	we	we	PRON
fueconorg-5196	241	11	show	show	VERB
fueconorg-5196	241	12	which	which	DET
fueconorg-5196	241	13	model	model	NOUN
fueconorg-5196	241	14	best	good	ADJ
fueconorg-5196	241	15	suits	suit	NOUN
fueconorg-5196	241	16	the	the	DET
fueconorg-5196	241	17	analyzed	analyze	VERB
fueconorg-5196	241	18	data	datum	NOUN
fueconorg-5196	241	19	.	.	PUNCT
fueconorg-5196	242	1	there	there	PRON
fueconorg-5196	242	2	are	be	VERB
fueconorg-5196	242	3	several	several	ADJ
fueconorg-5196	242	4	types	type	NOUN
fueconorg-5196	242	5	of	of	ADP
fueconorg-5196	242	6	appropriate	appropriate	ADJ
fueconorg-5196	242	7	panel	panel	NOUN
fueconorg-5196	242	8	models	model	NOUN
fueconorg-5196	242	9	:	:	PUNCT
fueconorg-5196	242	10	the	the	DET
fueconorg-5196	242	11	pooled	pool	VERB
fueconorg-5196	242	12	regression	regression	NOUN
fueconorg-5196	242	13	model	model	NOUN
fueconorg-5196	242	14	(	(	PUNCT
fueconorg-5196	242	15	pooled	pool	VERB
fueconorg-5196	242	16	)	)	PUNCT
fueconorg-5196	242	17	,	,	PUNCT
fueconorg-5196	242	18	the	the	DET
fueconorg-5196	242	19	fixed	fix	VERB
fueconorg-5196	242	20	effect	effect	NOUN
fueconorg-5196	242	21	model	model	NOUN
fueconorg-5196	242	22	(	(	PUNCT
fueconorg-5196	242	23	fem	fem	NOUN
fueconorg-5196	242	24	)	)	PUNCT
fueconorg-5196	242	25	,	,	PUNCT
fueconorg-5196	242	26	and	and	CCONJ
fueconorg-5196	242	27	the	the	DET
fueconorg-5196	242	28	random	random	ADJ
fueconorg-5196	242	29	effect	effect	NOUN
fueconorg-5196	242	30	model	model	NOUN
fueconorg-5196	242	31	(	(	PUNCT
fueconorg-5196	242	32	rem	rem	NOUN
fueconorg-5196	242	33	)	)	PUNCT
fueconorg-5196	242	34	.	.	PUNCT
fueconorg-5196	243	1	these	these	DET
fueconorg-5196	243	2	model	model	NOUN
fueconorg-5196	243	3	types	type	NOUN
fueconorg-5196	243	4	are	be	AUX
fueconorg-5196	243	5	determined	determine	VERB
fueconorg-5196	243	6	by	by	ADP
fueconorg-5196	243	7	their	their	PRON
fueconorg-5196	243	8	parameters	parameter	NOUN
fueconorg-5196	243	9	.	.	PUNCT
fueconorg-5196	244	1	the	the	DET
fueconorg-5196	244	2	pooled	pooled	ADJ
fueconorg-5196	244	3	model	model	NOUN
fueconorg-5196	244	4	is	be	AUX
fueconorg-5196	244	5	a	a	DET
fueconorg-5196	244	6	model	model	NOUN
fueconorg-5196	244	7	with	with	ADP
fueconorg-5196	244	8	constant	constant	ADJ
fueconorg-5196	244	9	regression	regression	NOUN
fueconorg-5196	244	10	parameters	parameter	NOUN
fueconorg-5196	244	11	.	.	PUNCT
fueconorg-5196	245	1	the	the	DET
fueconorg-5196	245	2	fixed	fix	VERB
fueconorg-5196	245	3	model	model	NOUN
fueconorg-5196	245	4	is	be	AUX
fueconorg-5196	245	5	a	a	DET
fueconorg-5196	245	6	model	model	NOUN
fueconorg-5196	245	7	with	with	ADP
fueconorg-5196	245	8	regression	regression	NOUN
fueconorg-5196	245	9	constant	constant	ADJ
fueconorg-5196	245	10	variability	variability	NOUN
fueconorg-5196	245	11	.	.	PUNCT
fueconorg-5196	246	1	third	third	ADJ
fueconorg-5196	246	2	,	,	PUNCT
fueconorg-5196	246	3	but	but	CCONJ
fueconorg-5196	246	4	not	not	PART
fueconorg-5196	246	5	in	in	ADP
fueconorg-5196	246	6	order	order	NOUN
fueconorg-5196	246	7	of	of	ADP
fueconorg-5196	246	8	significance	significance	NOUN
fueconorg-5196	246	9	,	,	PUNCT
fueconorg-5196	246	10	is	be	AUX
fueconorg-5196	246	11	the	the	DET
fueconorg-5196	246	12	random	random	ADJ
fueconorg-5196	246	13	model	model	NOUN
fueconorg-5196	246	14	,	,	PUNCT
fueconorg-5196	246	15	which	which	PRON
fueconorg-5196	246	16	does	do	AUX
fueconorg-5196	246	17	not	not	PART
fueconorg-5196	246	18	indicate	indicate	VERB
fueconorg-5196	246	19	the	the	DET
fueconorg-5196	246	20	variability	variability	NOUN
fueconorg-5196	246	21	of	of	ADP
fueconorg-5196	246	22	a	a	DET
fueconorg-5196	246	23	constant	constant	ADJ
fueconorg-5196	246	24	in	in	ADP
fueconorg-5196	246	25	any	any	DET
fueconorg-5196	246	26	dimension	dimension	NOUN
fueconorg-5196	246	27	.	.	PUNCT
fueconorg-5196	247	1	in	in	ADP
fueconorg-5196	247	2	order	order	NOUN
fueconorg-5196	247	3	to	to	PART
fueconorg-5196	247	4	obtain	obtain	VERB
fueconorg-5196	247	5	the	the	DET
fueconorg-5196	247	6	relevant	relevant	ADJ
fueconorg-5196	247	7	results	result	NOUN
fueconorg-5196	247	8	of	of	ADP
fueconorg-5196	247	9	the	the	DET
fueconorg-5196	247	10	panel	panel	NOUN
fueconorg-5196	247	11	analysis	analysis	NOUN
fueconorg-5196	247	12	,	,	PUNCT
fueconorg-5196	247	13	we	we	PRON
fueconorg-5196	247	14	carry	carry	VERB
fueconorg-5196	247	15	out	out	ADP
fueconorg-5196	247	16	research	research	NOUN
fueconorg-5196	247	17	using	use	VERB
fueconorg-5196	247	18	strongly	strongly	ADV
fueconorg-5196	247	19	balanced	balance	VERB
fueconorg-5196	247	20	data	datum	NOUN
fueconorg-5196	247	21	.	.	PUNCT
fueconorg-5196	248	1	the	the	DET
fueconorg-5196	248	2	first	first	ADJ
fueconorg-5196	248	3	step	step	NOUN
fueconorg-5196	248	4	in	in	ADP
fueconorg-5196	248	5	the	the	DET
fueconorg-5196	248	6	panel	panel	NOUN
fueconorg-5196	248	7	analysis	analysis	NOUN
fueconorg-5196	248	8	of	of	ADP
fueconorg-5196	248	9	time	time	NOUN
fueconorg-5196	248	10	series	series	NOUN
fueconorg-5196	248	11	involves	involve	VERB
fueconorg-5196	248	12	testing	test	VERB
fueconorg-5196	248	13	individual	individual	ADJ
fueconorg-5196	248	14	and	and	CCONJ
fueconorg-5196	248	15	time	time	NOUN
fueconorg-5196	248	16	effects	effect	NOUN
fueconorg-5196	248	17	using	use	VERB
fueconorg-5196	248	18	the	the	DET
fueconorg-5196	248	19	f	f	NOUN
fueconorg-5196	248	20	-	-	PUNCT
fueconorg-5196	248	21	test	test	NOUN
fueconorg-5196	248	22	(	(	PUNCT
fueconorg-5196	248	23	jovičić	jovičić	PROPN
fueconorg-5196	248	24	&	&	CCONJ
fueconorg-5196	248	25	dragutinović	dragutinović	PROPN
fueconorg-5196	248	26	mitrović	mitrović	NOUN
fueconorg-5196	248	27	,	,	PUNCT
fueconorg-5196	248	28	2011a	2011a	NUM
fueconorg-5196	248	29	,	,	PUNCT
fueconorg-5196	248	30	p.	p.	NOUN
fueconorg-5196	248	31	243	243	NUM
fueconorg-5196	248	32	)	)	PUNCT
fueconorg-5196	248	33	.	.	PUNCT
fueconorg-5196	249	1	the	the	DET
fueconorg-5196	249	2	f	f	PROPN
fueconorg-5196	249	3	test	test	NOUN
fueconorg-5196	249	4	is	be	AUX
fueconorg-5196	249	5	a	a	DET
fueconorg-5196	249	6	tool	tool	NOUN
fueconorg-5196	249	7	by	by	ADP
fueconorg-5196	249	8	which	which	PRON
fueconorg-5196	249	9	we	we	PRON
fueconorg-5196	249	10	choose	choose	VERB
fueconorg-5196	249	11	between	between	ADP
fueconorg-5196	249	12	two	two	NUM
fueconorg-5196	249	13	models	model	NOUN
fueconorg-5196	249	14	:	:	PUNCT
fueconorg-5196	249	15	the	the	DET
fueconorg-5196	249	16	pooled	pooled	ADJ
fueconorg-5196	249	17	or	or	CCONJ
fueconorg-5196	249	18	the	the	DET
fueconorg-5196	249	19	fem	fem	NOUN
fueconorg-5196	249	20	model	model	NOUN
fueconorg-5196	249	21	.	.	PUNCT
fueconorg-5196	250	1	in	in	ADP
fueconorg-5196	250	2	the	the	DET
fueconorg-5196	250	3	event	event	NOUN
fueconorg-5196	250	4	that	that	SCONJ
fueconorg-5196	250	5	the	the	DET
fueconorg-5196	250	6	zero	zero	NUM
fueconorg-5196	250	7	hypothesis	hypothesis	NOUN
fueconorg-5196	250	8	can	can	AUX
fueconorg-5196	250	9	not	not	PART
fueconorg-5196	250	10	be	be	AUX
fueconorg-5196	250	11	rejected	reject	VERB
fueconorg-5196	250	12	,	,	PUNCT
fueconorg-5196	250	13	we	we	PRON
fueconorg-5196	250	14	use	use	VERB
fueconorg-5196	250	15	the	the	DET
fueconorg-5196	250	16	pooled	pooled	ADJ
fueconorg-5196	250	17	model	model	NOUN
fueconorg-5196	250	18	.	.	PUNCT
fueconorg-5196	251	1	however	however	ADV
fueconorg-5196	251	2	,	,	PUNCT
fueconorg-5196	251	3	the	the	DET
fueconorg-5196	251	4	pooled	pooled	ADJ
fueconorg-5196	251	5	model	model	NOUN
fueconorg-5196	251	6	will	will	AUX
fueconorg-5196	251	7	not	not	PART
fueconorg-5196	251	8	explain	explain	VERB
fueconorg-5196	251	9	the	the	DET
fueconorg-5196	251	10	differences	difference	NOUN
fueconorg-5196	251	11	between	between	ADP
fueconorg-5196	251	12	the	the	DET
fueconorg-5196	251	13	observed	observed	ADJ
fueconorg-5196	251	14	units	unit	NOUN
fueconorg-5196	251	15	,	,	PUNCT
fueconorg-5196	251	16	in	in	ADP
fueconorg-5196	251	17	particular	particular	ADJ
fueconorg-5196	251	18	,	,	PUNCT
fueconorg-5196	251	19	the	the	DET
fueconorg-5196	251	20	differences	difference	NOUN
fueconorg-5196	251	21	that	that	PRON
fueconorg-5196	251	22	exist	exist	VERB
fueconorg-5196	251	23	between	between	ADP
fueconorg-5196	251	24	the	the	DET
fueconorg-5196	251	25	countries	country	NOUN
fueconorg-5196	251	26	.	.	PUNCT
fueconorg-5196	252	1	in	in	ADP
fueconorg-5196	252	2	the	the	DET
fueconorg-5196	252	3	event	event	NOUN
fueconorg-5196	252	4	that	that	SCONJ
fueconorg-5196	252	5	the	the	DET
fueconorg-5196	252	6	zero	zero	NUM
fueconorg-5196	252	7	hypothesis	hypothesis	NOUN
fueconorg-5196	252	8	is	be	AUX
fueconorg-5196	252	9	rejected	reject	VERB
fueconorg-5196	252	10	,	,	PUNCT
fueconorg-5196	252	11	the	the	DET
fueconorg-5196	252	12	constant	constant	ADJ
fueconorg-5196	252	13	is	be	AUX
fueconorg-5196	252	14	not	not	PART
fueconorg-5196	252	15	the	the	DET
fueconorg-5196	252	16	same	same	ADJ
fueconorg-5196	252	17	for	for	ADP
fueconorg-5196	252	18	all	all	DET
fueconorg-5196	252	19	observation	observation	NOUN
fueconorg-5196	252	20	units	unit	NOUN
fueconorg-5196	252	21	,	,	PUNCT
fueconorg-5196	252	22	but	but	CCONJ
fueconorg-5196	252	23	varies	varie	NOUN
fueconorg-5196	252	24	.	.	PUNCT
fueconorg-5196	253	1	in	in	ADP
fueconorg-5196	253	2	such	such	DET
fueconorg-5196	253	3	a	a	DET
fueconorg-5196	253	4	situation	situation	NOUN
fueconorg-5196	253	5	,	,	PUNCT
fueconorg-5196	253	6	we	we	PRON
fueconorg-5196	253	7	apply	apply	VERB
fueconorg-5196	253	8	a	a	DET
fueconorg-5196	253	9	fixed	fix	VERB
fueconorg-5196	253	10	-	-	PUNCT
fueconorg-5196	253	11	effects	effect	NOUN
fueconorg-5196	253	12	model	model	NOUN
fueconorg-5196	253	13	(	(	PUNCT
fueconorg-5196	253	14	fem	fem	PROPN
fueconorg-5196	253	15	)	)	PUNCT
fueconorg-5196	253	16	,	,	PUNCT
fueconorg-5196	253	17	to	to	PART
fueconorg-5196	253	18	determine	determine	VERB
fueconorg-5196	253	19	differences	difference	NOUN
fueconorg-5196	253	20	between	between	ADP
fueconorg-5196	253	21	countries	country	NOUN
fueconorg-5196	253	22	.	.	PUNCT
fueconorg-5196	254	1	a	a	DET
fueconorg-5196	254	2	breusch	breusch	ADV
fueconorg-5196	254	3	-	-	PUNCT
fueconorg-5196	254	4	pagan	pagan	VERB
fueconorg-5196	254	5	lm	lm	INTJ
fueconorg-5196	254	6	test	test	NOUN
fueconorg-5196	254	7	is	be	AUX
fueconorg-5196	254	8	used	use	VERB
fueconorg-5196	254	9	to	to	PART
fueconorg-5196	254	10	decide	decide	VERB
fueconorg-5196	254	11	between	between	ADP
fueconorg-5196	254	12	the	the	DET
fueconorg-5196	254	13	pooled	pooled	ADJ
fueconorg-5196	254	14	or	or	CCONJ
fueconorg-5196	254	15	rem	rem	NOUN
fueconorg-5196	254	16	models	model	NOUN
fueconorg-5196	254	17	.	.	PUNCT
fueconorg-5196	255	1	in	in	ADP
fueconorg-5196	255	2	order	order	NOUN
fueconorg-5196	255	3	to	to	PART
fueconorg-5196	255	4	determine	determine	VERB
fueconorg-5196	255	5	whether	whether	SCONJ
fueconorg-5196	255	6	the	the	DET
fueconorg-5196	255	7	variability	variability	NOUN
fueconorg-5196	255	8	relates	relate	VERB
fueconorg-5196	255	9	only	only	ADV
fueconorg-5196	255	10	to	to	ADP
fueconorg-5196	255	11	a	a	DET
fueconorg-5196	255	12	constant	constant	ADJ
fueconorg-5196	255	13	or	or	CCONJ
fueconorg-5196	255	14	also	also	ADV
fueconorg-5196	255	15	to	to	ADP
fueconorg-5196	255	16	a	a	DET
fueconorg-5196	255	17	regression	regression	NOUN
fueconorg-5196	255	18	parameter	parameter	NOUN
fueconorg-5196	255	19	with	with	ADP
fueconorg-5196	255	20	an	an	DET
fueconorg-5196	255	21	independent	independent	ADJ
fueconorg-5196	255	22	variable	variable	NOUN
fueconorg-5196	255	23	,	,	PUNCT
fueconorg-5196	255	24	we	we	PRON
fueconorg-5196	255	25	apply	apply	VERB
fueconorg-5196	255	26	the	the	DET
fueconorg-5196	255	27	breusch	breusch	NOUN
fueconorg-5196	255	28	-	-	PUNCT
fueconorg-5196	255	29	pagan	pagan	VERB
fueconorg-5196	255	30	lm	lm	X
fueconorg-5196	255	31	test	test	NOUN
fueconorg-5196	255	32	(	(	PUNCT
fueconorg-5196	255	33	jovičić	jovičić	PROPN
fueconorg-5196	255	34	&	&	CCONJ
fueconorg-5196	255	35	dragutinović	dragutinović	PROPN
fueconorg-5196	255	36	mitrović	mitrović	NOUN
fueconorg-5196	255	37	,	,	PUNCT
fueconorg-5196	255	38	2011	2011	NUM
fueconorg-5196	255	39	,	,	PUNCT
fueconorg-5196	255	40	p.	p.	NOUN
fueconorg-5196	255	41	247	247	NUM
fueconorg-5196	255	42	)	)	PUNCT
fueconorg-5196	255	43	.	.	PUNCT
fueconorg-5196	256	1	in	in	ADP
fueconorg-5196	256	2	the	the	DET
fueconorg-5196	256	3	event	event	NOUN
fueconorg-5196	256	4	that	that	SCONJ
fueconorg-5196	256	5	the	the	DET
fueconorg-5196	256	6	zero	zero	NUM
fueconorg-5196	256	7	hypothesis	hypothesis	NOUN
fueconorg-5196	256	8	can	can	AUX
fueconorg-5196	256	9	not	not	PART
fueconorg-5196	256	10	be	be	AUX
fueconorg-5196	256	11	rejected	reject	VERB
fueconorg-5196	256	12	,	,	PUNCT
fueconorg-5196	256	13	the	the	DET
fueconorg-5196	256	14	pooled	pooled	ADJ
fueconorg-5196	256	15	,	,	PUNCT
fueconorg-5196	256	16	or	or	CCONJ
fueconorg-5196	256	17	a	a	DET
fueconorg-5196	256	18	model	model	NOUN
fueconorg-5196	256	19	with	with	ADP
fueconorg-5196	256	20	constant	constant	ADJ
fueconorg-5196	256	21	regression	regression	NOUN
fueconorg-5196	256	22	parameters	parameter	NOUN
fueconorg-5196	256	23	,	,	PUNCT
fueconorg-5196	256	24	should	should	AUX
fueconorg-5196	256	25	be	be	AUX
fueconorg-5196	256	26	applied	apply	VERB
fueconorg-5196	256	27	.	.	PUNCT
fueconorg-5196	257	1	if	if	SCONJ
fueconorg-5196	257	2	the	the	DET
fueconorg-5196	257	3	zero	zero	NUM
fueconorg-5196	257	4	hypothesis	hypothesis	NOUN
fueconorg-5196	257	5	is	be	AUX
fueconorg-5196	257	6	rejected	reject	VERB
fueconorg-5196	257	7	,	,	PUNCT
fueconorg-5196	257	8	we	we	PRON
fueconorg-5196	257	9	apply	apply	VERB
fueconorg-5196	257	10	the	the	DET
fueconorg-5196	257	11	rem	rem	NOUN
fueconorg-5196	257	12	model	model	NOUN
fueconorg-5196	257	13	.	.	PUNCT
fueconorg-5196	258	1	it	it	PRON
fueconorg-5196	258	2	is	be	AUX
fueconorg-5196	258	3	possible	possible	ADJ
fueconorg-5196	258	4	that	that	SCONJ
fueconorg-5196	258	5	the	the	DET
fueconorg-5196	258	6	results	result	NOUN
fueconorg-5196	258	7	of	of	ADP
fueconorg-5196	258	8	the	the	DET
fueconorg-5196	258	9	conducted	conduct	VERB
fueconorg-5196	258	10	tests	test	NOUN
fueconorg-5196	258	11	indicate	indicate	VERB
fueconorg-5196	258	12	that	that	SCONJ
fueconorg-5196	258	13	both	both	CCONJ
fueconorg-5196	258	14	the	the	DET
fueconorg-5196	258	15	fem	fem	NOUN
fueconorg-5196	258	16	and	and	CCONJ
fueconorg-5196	258	17	rem	rem	NOUN
fueconorg-5196	258	18	models	model	NOUN
fueconorg-5196	258	19	can	can	AUX
fueconorg-5196	258	20	be	be	AUX
fueconorg-5196	258	21	relevant	relevant	ADJ
fueconorg-5196	258	22	for	for	ADP
fueconorg-5196	258	23	the	the	DET
fueconorg-5196	258	24	interpretation	interpretation	NOUN
fueconorg-5196	258	25	of	of	ADP
fueconorg-5196	258	26	the	the	DET
fueconorg-5196	258	27	regression	regression	NOUN
fueconorg-5196	258	28	analysis	analysis	NOUN
fueconorg-5196	258	29	.	.	PUNCT
fueconorg-5196	259	1	in	in	ADP
fueconorg-5196	259	2	that	that	DET
fueconorg-5196	259	3	case	case	NOUN
fueconorg-5196	259	4	,	,	PUNCT
fueconorg-5196	259	5	it	it	PRON
fueconorg-5196	259	6	is	be	AUX
fueconorg-5196	259	7	necessary	necessary	ADJ
fueconorg-5196	259	8	to	to	PART
fueconorg-5196	259	9	continue	continue	VERB
fueconorg-5196	259	10	the	the	DET
fueconorg-5196	259	11	testing	testing	NOUN
fueconorg-5196	259	12	using	use	VERB
fueconorg-5196	259	13	the	the	DET
fueconorg-5196	259	14	hausman	hausman	ADJ
fueconorg-5196	259	15	test	test	NOUN
fueconorg-5196	259	16	.	.	PUNCT
fueconorg-5196	260	1	the	the	DET
fueconorg-5196	260	2	hausman	hausman	PROPN
fueconorg-5196	260	3	test	test	NOUN
fueconorg-5196	260	4	will	will	AUX
fueconorg-5196	260	5	examine	examine	VERB
fueconorg-5196	260	6	which	which	DET
fueconorg-5196	260	7	alternative	alternative	NOUN
fueconorg-5196	260	8	is	be	AUX
fueconorg-5196	260	9	the	the	DET
fueconorg-5196	260	10	best	good	ADJ
fueconorg-5196	260	11	,	,	PUNCT
fueconorg-5196	260	12	i.e.	i.e.	X
fueconorg-5196	260	13	what	what	DET
fueconorg-5196	260	14	differences	difference	NOUN
fueconorg-5196	260	15	exist	exist	VERB
fueconorg-5196	260	16	in	in	ADP
fueconorg-5196	260	17	the	the	DET
fueconorg-5196	260	18	assessment	assessment	NOUN
fueconorg-5196	260	19	of	of	ADP
fueconorg-5196	260	20	the	the	DET
fueconorg-5196	260	21	fixed	fix	VERB
fueconorg-5196	260	22	and	and	CCONJ
fueconorg-5196	260	23	random	random	ADJ
fueconorg-5196	260	24	effect	effect	NOUN
fueconorg-5196	260	25	models	model	NOUN
fueconorg-5196	260	26	.	.	PUNCT
fueconorg-5196	261	1	if	if	SCONJ
fueconorg-5196	261	2	the	the	DET
fueconorg-5196	261	3	zero	zero	NUM
fueconorg-5196	261	4	hypothesis	hypothesis	NOUN
fueconorg-5196	261	5	is	be	AUX
fueconorg-5196	261	6	rejected	reject	VERB
fueconorg-5196	261	7	,	,	PUNCT
fueconorg-5196	261	8	it	it	PRON
fueconorg-5196	261	9	is	be	AUX
fueconorg-5196	261	10	inevitable	inevitable	ADJ
fueconorg-5196	261	11	that	that	SCONJ
fueconorg-5196	261	12	the	the	DET
fueconorg-5196	261	13	fixed	fix	VERB
fueconorg-5196	261	14	effect	effect	NOUN
fueconorg-5196	261	15	model	model	NOUN
fueconorg-5196	261	16	should	should	AUX
fueconorg-5196	261	17	be	be	AUX
fueconorg-5196	261	18	applied	apply	VERB
fueconorg-5196	261	19	.	.	PUNCT
fueconorg-5196	262	1	on	on	ADP
fueconorg-5196	262	2	the	the	DET
fueconorg-5196	262	3	other	other	ADJ
fueconorg-5196	262	4	hand	hand	NOUN
fueconorg-5196	262	5	,	,	PUNCT
fueconorg-5196	262	6	we	we	PRON
fueconorg-5196	262	7	apply	apply	VERB
fueconorg-5196	262	8	the	the	DET
fueconorg-5196	262	9	random	random	ADJ
fueconorg-5196	262	10	effect	effect	NOUN
fueconorg-5196	262	11	model	model	NOUN
fueconorg-5196	262	12	(	(	PUNCT
fueconorg-5196	262	13	rem	rem	NOUN
fueconorg-5196	262	14	)	)	PUNCT
fueconorg-5196	262	15	.	.	PUNCT
fueconorg-5196	263	1	the	the	DET
fueconorg-5196	263	2	research	research	NOUN
fueconorg-5196	263	3	results	result	NOUN
fueconorg-5196	263	4	are	be	AUX
fueconorg-5196	263	5	shown	show	VERB
fueconorg-5196	263	6	in	in	ADP
fueconorg-5196	263	7	table	table	NOUN
fueconorg-5196	263	8	4	4	NUM
fueconorg-5196	263	9	.	.	PUNCT
fueconorg-5196	264	1	the	the	DET
fueconorg-5196	264	2	model	model	NOUN
fueconorg-5196	264	3	results	result	NOUN
fueconorg-5196	264	4	are	be	AUX
fueconorg-5196	264	5	the	the	DET
fueconorg-5196	264	6	fem	fem	NOUN
fueconorg-5196	264	7	model	model	NOUN
fueconorg-5196	264	8	results	result	NOUN
fueconorg-5196	264	9	,	,	PUNCT
fueconorg-5196	264	10	showing	show	VERB
fueconorg-5196	264	11	that	that	SCONJ
fueconorg-5196	264	12	the	the	DET
fueconorg-5196	264	13	average	average	ADJ
fueconorg-5196	264	14	value	value	NOUN
fueconorg-5196	264	15	of	of	ADP
fueconorg-5196	264	16	the	the	DET
fueconorg-5196	264	17	coefficient	coefficient	NOUN
fueconorg-5196	264	18	varies	vary	VERB
fueconorg-5196	264	19	between	between	ADP
fueconorg-5196	264	20	countries	country	NOUN
fueconorg-5196	264	21	.	.	PUNCT
fueconorg-5196	265	1	table	table	NOUN
fueconorg-5196	265	2	4	4	NUM
fueconorg-5196	265	3	results	result	NOUN
fueconorg-5196	265	4	of	of	ADP
fueconorg-5196	265	5	the	the	DET
fueconorg-5196	265	6	test	test	NOUN
fueconorg-5196	265	7	for	for	ADP
fueconorg-5196	265	8	choosing	choose	VERB
fueconorg-5196	265	9	the	the	DET
fueconorg-5196	265	10	suitable	suitable	ADJ
fueconorg-5196	265	11	model	model	NOUN
fueconorg-5196	265	12	f	f	PROPN
fueconorg-5196	265	13	-	-	PUNCT
fueconorg-5196	265	14	test	test	NOUN
fueconorg-5196	265	15	h0	h0	PROPN
fueconorg-5196	265	16	:	:	PUNCT
fueconorg-5196	265	17	pooled	pool	VERB
fueconorg-5196	265	18	,	,	PUNCT
fueconorg-5196	265	19	h1	h1	PROPN
fueconorg-5196	265	20	:	:	PUNCT
fueconorg-5196	265	21	fem	fem	PROPN
fueconorg-5196	265	22	breusch	breusch	PROPN
fueconorg-5196	265	23	-	-	PUNCT
fueconorg-5196	265	24	pagan	pagan	VERB
fueconorg-5196	265	25	lm	lm	PROPN
fueconorg-5196	265	26	h0	h0	PROPN
fueconorg-5196	265	27	:	:	PUNCT
fueconorg-5196	265	28	pooled	pool	VERB
fueconorg-5196	265	29	,	,	PUNCT
fueconorg-5196	265	30	h1	h1	INTJ
fueconorg-5196	265	31	:	:	PUNCT
fueconorg-5196	265	32	rem	rem	PROPN
fueconorg-5196	265	33	hausman	hausman	PROPN
fueconorg-5196	265	34	h0	h0	PROPN
fueconorg-5196	265	35	:	:	PUNCT
fueconorg-5196	265	36	rem	rem	PROPN
fueconorg-5196	265	37	,	,	PUNCT
fueconorg-5196	265	38	h1	h1	PROPN
fueconorg-5196	265	39	:	:	PUNCT
fueconorg-5196	265	40	fem	fem	PROPN
fueconorg-5196	265	41	model	model	NOUN
fueconorg-5196	265	42	5.01	5.01	NUM
fueconorg-5196	265	43	(	(	PUNCT
fueconorg-5196	265	44	0.0000	0.0000	NUM
fueconorg-5196	265	45	)	)	PUNCT
fueconorg-5196	265	46	4.29	4.29	NUM
fueconorg-5196	266	1	0.0191	0.0191	NUM
fueconorg-5196	266	2	29.01	29.01	NUM
fueconorg-5196	266	3	(	(	PUNCT
fueconorg-5196	266	4	0.0001	0.0001	NUM
fueconorg-5196	266	5	)	)	PUNCT
fueconorg-5196	266	6	note	note	NOUN
fueconorg-5196	266	7	:	:	PUNCT
fueconorg-5196	266	8	p	p	NOUN
fueconorg-5196	266	9	values	value	NOUN
fueconorg-5196	266	10	in	in	ADP
fueconorg-5196	266	11	(	(	PUNCT
fueconorg-5196	266	12	)	)	PUNCT
fueconorg-5196	266	13	.	.	PUNCT
fueconorg-5196	267	1	source	source	NOUN
fueconorg-5196	267	2	:	:	PUNCT
fueconorg-5196	267	3	authors	author	NOUN
fueconorg-5196	267	4	’	'	PUNCT
fueconorg-5196	267	5	calculations	calculation	NOUN
fueconorg-5196	267	6	.	.	PUNCT
fueconorg-5196	268	1	improving	improve	VERB
fueconorg-5196	268	2	performance	performance	NOUN
fueconorg-5196	268	3	of	of	ADP
fueconorg-5196	268	4	vat	vat	NOUN
fueconorg-5196	268	5	system	system	NOUN
fueconorg-5196	268	6	in	in	ADP
fueconorg-5196	268	7	developing	develop	VERB
fueconorg-5196	268	8	eu	eu	PROPN
fueconorg-5196	268	9	countries	country	NOUN
fueconorg-5196	268	10	...	...	PUNCT
fueconorg-5196	269	1	251	251	NUM
fueconorg-5196	269	2	the	the	DET
fueconorg-5196	269	3	results	result	NOUN
fueconorg-5196	269	4	obtained	obtain	VERB
fueconorg-5196	269	5	by	by	ADP
fueconorg-5196	269	6	the	the	DET
fueconorg-5196	269	7	regression	regression	NOUN
fueconorg-5196	269	8	analysis	analysis	NOUN
fueconorg-5196	269	9	are	be	AUX
fueconorg-5196	269	10	presented	present	VERB
fueconorg-5196	269	11	in	in	ADP
fueconorg-5196	269	12	table	table	NOUN
fueconorg-5196	269	13	5	5	NUM
fueconorg-5196	269	14	.	.	PUNCT
fueconorg-5196	270	1	the	the	DET
fueconorg-5196	270	2	model	model	NOUN
fueconorg-5196	270	3	explains	explain	VERB
fueconorg-5196	270	4	46.17	46.17	NUM
fueconorg-5196	270	5	%	%	NOUN
fueconorg-5196	270	6	of	of	ADP
fueconorg-5196	270	7	changes	change	NOUN
fueconorg-5196	270	8	in	in	ADP
fueconorg-5196	270	9	the	the	DET
fueconorg-5196	270	10	c	c	NOUN
fueconorg-5196	270	11	-	-	PUNCT
fueconorg-5196	270	12	efficiency	efficiency	NOUN
fueconorg-5196	270	13	ratio	ratio	NOUN
fueconorg-5196	270	14	and	and	CCONJ
fueconorg-5196	270	15	is	be	AUX
fueconorg-5196	270	16	statistically	statistically	ADV
fueconorg-5196	270	17	significant	significant	ADJ
fueconorg-5196	270	18	at	at	ADP
fueconorg-5196	270	19	a	a	DET
fueconorg-5196	270	20	significance	significance	NOUN
fueconorg-5196	270	21	level	level	NOUN
fueconorg-5196	270	22	of	of	ADP
fueconorg-5196	270	23	1	1	NUM
fueconorg-5196	270	24	%	%	NOUN
fueconorg-5196	270	25	.	.	PUNCT
fueconorg-5196	271	1	table	table	NOUN
fueconorg-5196	271	2	5	5	NUM
fueconorg-5196	271	3	results	result	NOUN
fueconorg-5196	271	4	of	of	ADP
fueconorg-5196	271	5	regression	regression	NOUN
fueconorg-5196	271	6	analysis	analysis	NOUN
fueconorg-5196	271	7	independent	independent	ADJ
fueconorg-5196	271	8	variable	variable	ADJ
fueconorg-5196	271	9	ratio	ratio	NOUN
fueconorg-5196	271	10	c	c	NOUN
fueconorg-5196	271	11	efficiency	efficiency	NOUN
fueconorg-5196	271	12	dependent	dependent	ADJ
fueconorg-5196	271	13	variable	variable	ADJ
fueconorg-5196	271	14	constant	constant	ADJ
fueconorg-5196	271	15	1.325429	1.325429	NUM
fueconorg-5196	271	16	[	[	X
fueconorg-5196	271	17	4.80	4.80	NUM
fueconorg-5196	271	18	]	]	PUNCT
fueconorg-5196	271	19	(	(	PUNCT
fueconorg-5196	271	20	0.000	0.000	X
fueconorg-5196	271	21	)	)	PUNCT
fueconorg-5196	271	22	gdpgrowth	gdpgrowth	NOUN
fueconorg-5196	271	23	0.0040728	0.0040728	NUM
fueconorg-5196	271	24	[	[	X
fueconorg-5196	271	25	2.29	2.29	NUM
fueconorg-5196	271	26	]	]	PUNCT
fueconorg-5196	271	27	(	(	PUNCT
fueconorg-5196	271	28	0,023	0,023	NUM
fueconorg-5196	271	29	)	)	PUNCT
fueconorg-5196	271	30	vatrate	vatrate	NOUN
fueconorg-5196	271	31	-0.008913	-0.008913	PUNCT
fueconorg-5196	272	1	[	[	X
fueconorg-5196	272	2	-1.69	-1.69	X
fueconorg-5196	272	3	]	]	X
fueconorg-5196	272	4	(	(	PUNCT
fueconorg-5196	272	5	0.093	0.093	NUM
fueconorg-5196	272	6	)	)	PUNCT
fueconorg-5196	272	7	eg	eg	NOUN
fueconorg-5196	272	8	0.0016631	0.0016631	NUM
fueconorg-5196	273	1	[	[	X
fueconorg-5196	273	2	2.51	2.51	NUM
fueconorg-5196	273	3	]	]	SYM
fueconorg-5196	273	4	(	(	PUNCT
fueconorg-5196	273	5	0.013	0.013	NUM
fueconorg-5196	273	6	)	)	PUNCT
fueconorg-5196	273	7	c	c	NOUN
fueconorg-5196	273	8	-0.0126943	-0.0126943	NOUN
fueconorg-5196	274	1	[	[	X
fueconorg-5196	274	2	-3.95	-3.95	X
fueconorg-5196	274	3	]	]	X
fueconorg-5196	274	4	(	(	PUNCT
fueconorg-5196	274	5	0.000	0.000	X
fueconorg-5196	274	6	)	)	PUNCT
fueconorg-5196	274	7	note	note	NOUN
fueconorg-5196	274	8	:	:	PUNCT
fueconorg-5196	274	9	t	t	PROPN
fueconorg-5196	274	10	statistic	statistic	NOUN
fueconorg-5196	274	11	in	in	ADP
fueconorg-5196	274	12	[	[	X
fueconorg-5196	274	13	]	]	X
fueconorg-5196	274	14	,	,	PUNCT
fueconorg-5196	274	15	p	p	NOUN
fueconorg-5196	274	16	values	value	NOUN
fueconorg-5196	274	17	in	in	ADP
fueconorg-5196	274	18	(	(	PUNCT
fueconorg-5196	274	19	)	)	PUNCT
fueconorg-5196	274	20	.	.	PUNCT
fueconorg-5196	275	1	source	source	NOUN
fueconorg-5196	275	2	:	:	PUNCT
fueconorg-5196	275	3	authors	author	NOUN
fueconorg-5196	275	4	’	'	PUNCT
fueconorg-5196	275	5	calculations	calculation	NOUN
fueconorg-5196	275	6	.	.	PUNCT
fueconorg-5196	276	1	the	the	DET
fueconorg-5196	276	2	results	result	NOUN
fueconorg-5196	276	3	of	of	ADP
fueconorg-5196	276	4	the	the	DET
fueconorg-5196	276	5	estimated	estimate	VERB
fueconorg-5196	276	6	fixed	fix	VERB
fueconorg-5196	276	7	effect	effect	NOUN
fueconorg-5196	276	8	regression	regression	NOUN
fueconorg-5196	276	9	model	model	NOUN
fueconorg-5196	276	10	(	(	PUNCT
fueconorg-5196	276	11	fem	fem	NOUN
fueconorg-5196	276	12	)	)	PUNCT
fueconorg-5196	276	13	show	show	VERB
fueconorg-5196	276	14	that	that	SCONJ
fueconorg-5196	276	15	the	the	DET
fueconorg-5196	276	16	coefficients	coefficient	NOUN
fueconorg-5196	276	17	of	of	ADP
fueconorg-5196	276	18	the	the	DET
fueconorg-5196	276	19	observed	observe	VERB
fueconorg-5196	276	20	independent	independent	ADJ
fueconorg-5196	276	21	variables	variable	NOUN
fueconorg-5196	276	22	,	,	PUNCT
fueconorg-5196	276	23	which	which	PRON
fueconorg-5196	276	24	can	can	AUX
fueconorg-5196	276	25	be	be	AUX
fueconorg-5196	276	26	seen	see	VERB
fueconorg-5196	276	27	in	in	ADP
fueconorg-5196	276	28	table	table	NOUN
fueconorg-5196	276	29	5	5	NUM
fueconorg-5196	276	30	,	,	PUNCT
fueconorg-5196	276	31	are	be	AUX
fueconorg-5196	276	32	statistically	statistically	ADV
fueconorg-5196	276	33	significant	significant	ADJ
fueconorg-5196	276	34	in	in	ADP
fueconorg-5196	276	35	explaining	explain	VERB
fueconorg-5196	276	36	the	the	DET
fueconorg-5196	276	37	c	c	NOUN
fueconorg-5196	276	38	-	-	PUNCT
fueconorg-5196	276	39	efficiency	efficiency	NOUN
fueconorg-5196	276	40	ratio	ratio	NOUN
fueconorg-5196	276	41	.	.	PUNCT
fueconorg-5196	277	1	if	if	SCONJ
fueconorg-5196	277	2	the	the	DET
fueconorg-5196	277	3	gross	gross	ADJ
fueconorg-5196	277	4	domestic	domestic	ADJ
fueconorg-5196	277	5	product	product	NOUN
fueconorg-5196	277	6	growth	growth	NOUN
fueconorg-5196	277	7	rate	rate	NOUN
fueconorg-5196	277	8	increases	increase	NOUN
fueconorg-5196	277	9	by	by	ADP
fueconorg-5196	277	10	1	1	NUM
fueconorg-5196	277	11	%	%	NOUN
fueconorg-5196	277	12	,	,	PUNCT
fueconorg-5196	277	13	the	the	DET
fueconorg-5196	277	14	c	c	NOUN
fueconorg-5196	277	15	-	-	PUNCT
fueconorg-5196	277	16	efficiency	efficiency	NOUN
fueconorg-5196	277	17	ratio	ratio	NOUN
fueconorg-5196	277	18	will	will	AUX
fueconorg-5196	277	19	increase	increase	VERB
fueconorg-5196	277	20	by	by	ADP
fueconorg-5196	277	21	an	an	DET
fueconorg-5196	277	22	average	average	NOUN
fueconorg-5196	277	23	of	of	ADP
fueconorg-5196	277	24	0.40728	0.40728	NUM
fueconorg-5196	277	25	%	%	NOUN
fueconorg-5196	277	26	,	,	PUNCT
fueconorg-5196	277	27	ceteris	ceteris	NOUN
fueconorg-5196	277	28	paribus	paribus	NOUN
fueconorg-5196	277	29	(	(	PUNCT
fueconorg-5196	277	30	p	p	X
fueconorg-5196	277	31	<	<	X
fueconorg-5196	277	32	0.05	0.05	NUM
fueconorg-5196	277	33	)	)	PUNCT
fueconorg-5196	277	34	.	.	PUNCT
fueconorg-5196	278	1	if	if	SCONJ
fueconorg-5196	278	2	the	the	DET
fueconorg-5196	278	3	exports	export	NOUN
fueconorg-5196	278	4	of	of	ADP
fueconorg-5196	278	5	goods	good	NOUN
fueconorg-5196	278	6	as	as	ADP
fueconorg-5196	278	7	a	a	DET
fueconorg-5196	278	8	percentage	percentage	NOUN
fueconorg-5196	278	9	of	of	ADP
fueconorg-5196	278	10	gdp	gdp	NOUN
fueconorg-5196	278	11	increases	increase	NOUN
fueconorg-5196	278	12	by	by	ADP
fueconorg-5196	278	13	1	1	NUM
fueconorg-5196	278	14	%	%	NOUN
fueconorg-5196	278	15	,	,	PUNCT
fueconorg-5196	278	16	the	the	DET
fueconorg-5196	278	17	cefficiency	cefficiency	NOUN
fueconorg-5196	278	18	ratio	ratio	NOUN
fueconorg-5196	278	19	will	will	AUX
fueconorg-5196	278	20	increase	increase	VERB
fueconorg-5196	278	21	by	by	ADP
fueconorg-5196	278	22	an	an	DET
fueconorg-5196	278	23	average	average	NOUN
fueconorg-5196	278	24	of	of	ADP
fueconorg-5196	278	25	0.16631	0.16631	NUM
fueconorg-5196	278	26	%	%	NOUN
fueconorg-5196	278	27	,	,	PUNCT
fueconorg-5196	278	28	ceteris	ceteris	NOUN
fueconorg-5196	278	29	paribus	paribus	NOUN
fueconorg-5196	278	30	(	(	PUNCT
fueconorg-5196	278	31	p	p	X
fueconorg-5196	278	32	<	<	X
fueconorg-5196	278	33	0.05	0.05	NUM
fueconorg-5196	278	34	)	)	PUNCT
fueconorg-5196	278	35	.	.	PUNCT
fueconorg-5196	279	1	the	the	DET
fueconorg-5196	279	2	other	other	ADJ
fueconorg-5196	279	3	two	two	NUM
fueconorg-5196	279	4	explanatory	explanatory	ADJ
fueconorg-5196	279	5	variables	variable	NOUN
fueconorg-5196	279	6	have	have	VERB
fueconorg-5196	279	7	a	a	DET
fueconorg-5196	279	8	statistically	statistically	ADV
fueconorg-5196	279	9	significant	significant	ADJ
fueconorg-5196	279	10	negative	negative	ADJ
fueconorg-5196	279	11	effect	effect	NOUN
fueconorg-5196	279	12	on	on	ADP
fueconorg-5196	279	13	the	the	DET
fueconorg-5196	279	14	c	c	NOUN
fueconorg-5196	279	15	-	-	PUNCT
fueconorg-5196	279	16	efficiency	efficiency	NOUN
fueconorg-5196	279	17	ratio	ratio	NOUN
fueconorg-5196	279	18	.	.	PUNCT
fueconorg-5196	280	1	if	if	SCONJ
fueconorg-5196	280	2	the	the	DET
fueconorg-5196	280	3	standard	standard	ADJ
fueconorg-5196	280	4	vat	vat	NOUN
fueconorg-5196	280	5	rate	rate	NOUN
fueconorg-5196	280	6	increases	increase	NOUN
fueconorg-5196	280	7	by	by	ADP
fueconorg-5196	280	8	1	1	NUM
fueconorg-5196	280	9	%	%	NOUN
fueconorg-5196	280	10	,	,	PUNCT
fueconorg-5196	280	11	the	the	DET
fueconorg-5196	280	12	c	c	NOUN
fueconorg-5196	280	13	-	-	PUNCT
fueconorg-5196	280	14	efficiency	efficiency	NOUN
fueconorg-5196	280	15	ratio	ratio	NOUN
fueconorg-5196	280	16	will	will	AUX
fueconorg-5196	280	17	decrease	decrease	VERB
fueconorg-5196	280	18	by	by	ADP
fueconorg-5196	280	19	an	an	DET
fueconorg-5196	280	20	average	average	NOUN
fueconorg-5196	280	21	of	of	ADP
fueconorg-5196	280	22	0.8913	0.8913	NUM
fueconorg-5196	280	23	%	%	NOUN
fueconorg-5196	280	24	,	,	PUNCT
fueconorg-5196	280	25	ceteris	ceteris	NOUN
fueconorg-5196	280	26	paribus	paribus	NOUN
fueconorg-5196	280	27	(	(	PUNCT
fueconorg-5196	280	28	p	p	X
fueconorg-5196	280	29	<	<	X
fueconorg-5196	280	30	0.10	0.10	NUM
fueconorg-5196	280	31	)	)	PUNCT
fueconorg-5196	280	32	.	.	PUNCT
fueconorg-5196	281	1	if	if	SCONJ
fueconorg-5196	281	2	household	household	NOUN
fueconorg-5196	281	3	consumption	consumption	NOUN
fueconorg-5196	281	4	as	as	ADP
fueconorg-5196	281	5	a	a	DET
fueconorg-5196	281	6	percentage	percentage	NOUN
fueconorg-5196	281	7	of	of	ADP
fueconorg-5196	281	8	gdp	gdp	NOUN
fueconorg-5196	281	9	increases	increase	NOUN
fueconorg-5196	281	10	by	by	ADP
fueconorg-5196	281	11	1	1	NUM
fueconorg-5196	281	12	%	%	NOUN
fueconorg-5196	281	13	,	,	PUNCT
fueconorg-5196	281	14	the	the	DET
fueconorg-5196	281	15	c	c	NOUN
fueconorg-5196	281	16	-	-	PUNCT
fueconorg-5196	281	17	efficiency	efficiency	NOUN
fueconorg-5196	281	18	ratio	ratio	NOUN
fueconorg-5196	281	19	will	will	AUX
fueconorg-5196	281	20	decrease	decrease	VERB
fueconorg-5196	281	21	by	by	ADP
fueconorg-5196	281	22	an	an	DET
fueconorg-5196	281	23	average	average	NOUN
fueconorg-5196	281	24	of	of	ADP
fueconorg-5196	281	25	1.26943	1.26943	NUM
fueconorg-5196	281	26	%	%	NOUN
fueconorg-5196	281	27	,	,	PUNCT
fueconorg-5196	281	28	ceteris	ceteris	NOUN
fueconorg-5196	281	29	paribus	paribus	NOUN
fueconorg-5196	281	30	(	(	PUNCT
fueconorg-5196	281	31	p	p	X
fueconorg-5196	281	32	<	<	X
fueconorg-5196	281	33	0.001	0.001	NUM
fueconorg-5196	281	34	)	)	PUNCT
fueconorg-5196	281	35	.	.	PUNCT
fueconorg-5196	282	1	independent	independent	ADJ
fueconorg-5196	282	2	variables	variable	NOUN
fueconorg-5196	282	3	,	,	PUNCT
fueconorg-5196	282	4	wages	wage	NOUN
fueconorg-5196	282	5	and	and	CCONJ
fueconorg-5196	282	6	salaries	salary	NOUN
fueconorg-5196	282	7	and	and	CCONJ
fueconorg-5196	282	8	export	export	NOUN
fueconorg-5196	282	9	of	of	ADP
fueconorg-5196	282	10	services	service	NOUN
fueconorg-5196	282	11	,	,	PUNCT
fueconorg-5196	282	12	expressed	express	VERB
fueconorg-5196	282	13	as	as	ADP
fueconorg-5196	282	14	a	a	DET
fueconorg-5196	282	15	percentage	percentage	NOUN
fueconorg-5196	282	16	of	of	ADP
fueconorg-5196	282	17	gdp	gdp	NOUN
fueconorg-5196	282	18	,	,	PUNCT
fueconorg-5196	282	19	do	do	AUX
fueconorg-5196	282	20	not	not	PART
fueconorg-5196	282	21	show	show	VERB
fueconorg-5196	282	22	a	a	DET
fueconorg-5196	282	23	statistically	statistically	ADV
fueconorg-5196	282	24	significant	significant	ADJ
fueconorg-5196	282	25	impact	impact	NOUN
fueconorg-5196	282	26	.	.	PUNCT
fueconorg-5196	283	1	conclusion	conclusion	NOUN
fueconorg-5196	283	2	the	the	DET
fueconorg-5196	283	3	regression	regression	NOUN
fueconorg-5196	283	4	analysis	analysis	NOUN
fueconorg-5196	283	5	has	have	AUX
fueconorg-5196	283	6	highlighted	highlight	VERB
fueconorg-5196	283	7	the	the	DET
fueconorg-5196	283	8	following	follow	VERB
fueconorg-5196	283	9	statistically	statistically	ADV
fueconorg-5196	283	10	significant	significant	ADJ
fueconorg-5196	283	11	factors	factor	NOUN
fueconorg-5196	283	12	for	for	ADP
fueconorg-5196	283	13	increasing	increase	VERB
fueconorg-5196	283	14	the	the	DET
fueconorg-5196	283	15	vat	vat	NOUN
fueconorg-5196	283	16	collection	collection	NOUN
fueconorg-5196	283	17	efficiency	efficiency	NOUN
fueconorg-5196	283	18	in	in	ADP
fueconorg-5196	283	19	developing	develop	VERB
fueconorg-5196	283	20	countries	country	NOUN
fueconorg-5196	283	21	:	:	PUNCT
fueconorg-5196	283	22	gdp	gdp	NOUN
fueconorg-5196	283	23	growth	growth	NOUN
fueconorg-5196	283	24	rate	rate	NOUN
fueconorg-5196	283	25	,	,	PUNCT
fueconorg-5196	283	26	standard	standard	ADJ
fueconorg-5196	283	27	vat	vat	NOUN
fueconorg-5196	283	28	rate	rate	NOUN
fueconorg-5196	283	29	,	,	PUNCT
fueconorg-5196	283	30	export	export	NOUN
fueconorg-5196	283	31	of	of	ADP
fueconorg-5196	283	32	goods	good	NOUN
fueconorg-5196	283	33	as	as	ADP
fueconorg-5196	283	34	a	a	DET
fueconorg-5196	283	35	percentage	percentage	NOUN
fueconorg-5196	283	36	of	of	ADP
fueconorg-5196	283	37	gdp	gdp	NOUN
fueconorg-5196	283	38	,	,	PUNCT
fueconorg-5196	283	39	and	and	CCONJ
fueconorg-5196	283	40	household	household	NOUN
fueconorg-5196	283	41	consumption	consumption	NOUN
fueconorg-5196	283	42	as	as	ADP
fueconorg-5196	283	43	a	a	DET
fueconorg-5196	283	44	percentage	percentage	NOUN
fueconorg-5196	283	45	of	of	ADP
fueconorg-5196	283	46	gdp	gdp	NOUN
fueconorg-5196	283	47	.	.	PUNCT
fueconorg-5196	284	1	given	give	VERB
fueconorg-5196	284	2	that	that	SCONJ
fueconorg-5196	284	3	authors	author	NOUN
fueconorg-5196	284	4	do	do	AUX
fueconorg-5196	284	5	not	not	PART
fueconorg-5196	284	6	fully	fully	ADV
fueconorg-5196	284	7	agree	agree	VERB
fueconorg-5196	284	8	on	on	ADP
fueconorg-5196	284	9	the	the	DET
fueconorg-5196	284	10	importance	importance	NOUN
fueconorg-5196	284	11	of	of	ADP
fueconorg-5196	284	12	different	different	ADJ
fueconorg-5196	284	13	vat	vat	NOUN
fueconorg-5196	284	14	collection	collection	NOUN
fueconorg-5196	284	15	efficiency	efficiency	NOUN
fueconorg-5196	284	16	determinants	determinant	NOUN
fueconorg-5196	284	17	,	,	PUNCT
fueconorg-5196	284	18	this	this	DET
fueconorg-5196	284	19	paper	paper	NOUN
fueconorg-5196	284	20	has	have	AUX
fueconorg-5196	284	21	investigated	investigate	VERB
fueconorg-5196	284	22	the	the	DET
fueconorg-5196	284	23	impact	impact	NOUN
fueconorg-5196	284	24	of	of	ADP
fueconorg-5196	284	25	explanatory	explanatory	ADJ
fueconorg-5196	284	26	variables	variable	NOUN
fueconorg-5196	284	27	on	on	ADP
fueconorg-5196	284	28	vat	vat	NOUN
fueconorg-5196	284	29	revenues	revenue	NOUN
fueconorg-5196	284	30	in	in	ADP
fueconorg-5196	284	31	economically	economically	ADV
fueconorg-5196	284	32	underdeveloped	underdeveloped	ADJ
fueconorg-5196	284	33	countries	country	NOUN
fueconorg-5196	284	34	over	over	ADP
fueconorg-5196	284	35	the	the	DET
fueconorg-5196	284	36	period	period	NOUN
fueconorg-5196	284	37	1997	1997	NUM
fueconorg-5196	284	38	-	-	SYM
fueconorg-5196	284	39	2017	2017	NUM
fueconorg-5196	284	40	.	.	PUNCT
fueconorg-5196	285	1	the	the	DET
fueconorg-5196	285	2	subject	subject	NOUN
fueconorg-5196	285	3	of	of	ADP
fueconorg-5196	285	4	our	our	PRON
fueconorg-5196	285	5	analysis	analysis	NOUN
fueconorg-5196	285	6	has	have	AUX
fueconorg-5196	285	7	been	be	AUX
fueconorg-5196	285	8	explanatory	explanatory	ADJ
fueconorg-5196	285	9	variables	variable	NOUN
fueconorg-5196	285	10	,	,	PUNCT
fueconorg-5196	285	11	which	which	PRON
fueconorg-5196	285	12	are	be	AUX
fueconorg-5196	285	13	in	in	ADP
fueconorg-5196	285	14	correlation	correlation	NOUN
fueconorg-5196	285	15	with	with	ADP
fueconorg-5196	285	16	the	the	DET
fueconorg-5196	285	17	analyzed	analyze	VERB
fueconorg-5196	285	18	indicator	indicator	NOUN
fueconorg-5196	285	19	of	of	ADP
fueconorg-5196	285	20	vat	vat	NOUN
fueconorg-5196	285	21	collection	collection	NOUN
fueconorg-5196	285	22	efficiency	efficiency	NOUN
fueconorg-5196	285	23	.	.	PUNCT
fueconorg-5196	286	1	252	252	NUM
fueconorg-5196	286	2	m.	m.	NOUN
fueconorg-5196	286	3	đorđević	đorđević	NOUN
fueconorg-5196	286	4	,	,	PUNCT
fueconorg-5196	286	5	j.	j.	PROPN
fueconorg-5196	286	6	đurović	đurović	PROPN
fueconorg-5196	286	7	todorović	todorović	PROPN
fueconorg-5196	286	8	,	,	PUNCT
fueconorg-5196	286	9	m.	m.	NOUN
fueconorg-5196	286	10	ristić	ristić	NOUN
fueconorg-5196	286	11	“	"	PUNCT
fueconorg-5196	286	12	the	the	DET
fueconorg-5196	286	13	limitations	limitation	NOUN
fueconorg-5196	286	14	that	that	PRON
fueconorg-5196	286	15	accompany	accompany	VERB
fueconorg-5196	286	16	this	this	DET
fueconorg-5196	286	17	research	research	NOUN
fueconorg-5196	286	18	are	be	AUX
fueconorg-5196	286	19	tax	tax	NOUN
fueconorg-5196	286	20	evasion	evasion	NOUN
fueconorg-5196	286	21	and	and	CCONJ
fueconorg-5196	286	22	various	various	ADJ
fueconorg-5196	286	23	tax	tax	NOUN
fueconorg-5196	286	24	exemptions	exemption	NOUN
fueconorg-5196	286	25	,	,	PUNCT
fueconorg-5196	286	26	which	which	PRON
fueconorg-5196	286	27	differ	differ	VERB
fueconorg-5196	286	28	between	between	ADP
fueconorg-5196	286	29	countries	country	NOUN
fueconorg-5196	286	30	”	"	PUNCT
fueconorg-5196	286	31	(	(	PUNCT
fueconorg-5196	286	32	aizenman	aizenman	NOUN
fueconorg-5196	286	33	&	&	CCONJ
fueconorg-5196	286	34	jinjarak	jinjarak	PROPN
fueconorg-5196	286	35	,	,	PUNCT
fueconorg-5196	286	36	2005	2005	NUM
fueconorg-5196	286	37	,	,	PUNCT
fueconorg-5196	286	38	p.	p.	NOUN
fueconorg-5196	286	39	14	14	NUM
fueconorg-5196	286	40	)	)	PUNCT
fueconorg-5196	286	41	.	.	PUNCT
fueconorg-5196	287	1	as	as	ADP
fueconorg-5196	287	2	an	an	DET
fueconorg-5196	287	3	indicator	indicator	NOUN
fueconorg-5196	287	4	of	of	ADP
fueconorg-5196	287	5	vat	vat	NOUN
fueconorg-5196	287	6	collection	collection	NOUN
fueconorg-5196	287	7	efficiency	efficiency	NOUN
fueconorg-5196	287	8	,	,	PUNCT
fueconorg-5196	287	9	we	we	PRON
fueconorg-5196	287	10	have	have	AUX
fueconorg-5196	287	11	determined	determine	VERB
fueconorg-5196	287	12	the	the	DET
fueconorg-5196	287	13	c	c	NOUN
fueconorg-5196	287	14	-	-	PUNCT
fueconorg-5196	287	15	efficiency	efficiency	NOUN
fueconorg-5196	287	16	ratio	ratio	NOUN
fueconorg-5196	287	17	.	.	PUNCT
fueconorg-5196	288	1	this	this	DET
fueconorg-5196	288	2	ratio	ratio	NOUN
fueconorg-5196	288	3	,	,	PUNCT
fueconorg-5196	288	4	using	use	VERB
fueconorg-5196	288	5	the	the	DET
fueconorg-5196	288	6	appropriate	appropriate	ADJ
fueconorg-5196	288	7	variables	variable	NOUN
fueconorg-5196	288	8	,	,	PUNCT
fueconorg-5196	288	9	best	good	ADJ
fueconorg-5196	288	10	illustrates	illustrate	VERB
fueconorg-5196	288	11	whether	whether	SCONJ
fueconorg-5196	288	12	vat	vat	NOUN
fueconorg-5196	288	13	collection	collection	NOUN
fueconorg-5196	288	14	in	in	ADP
fueconorg-5196	288	15	one	one	NUM
fueconorg-5196	288	16	country	country	NOUN
fueconorg-5196	288	17	is	be	AUX
fueconorg-5196	288	18	at	at	ADP
fueconorg-5196	288	19	a	a	DET
fueconorg-5196	288	20	satisfactory	satisfactory	ADJ
fueconorg-5196	288	21	level	level	NOUN
fueconorg-5196	288	22	.	.	PUNCT
fueconorg-5196	289	1	since	since	SCONJ
fueconorg-5196	289	2	c	c	NOUN
fueconorg-5196	289	3	-	-	PUNCT
fueconorg-5196	289	4	efficiency	efficiency	NOUN
fueconorg-5196	289	5	is	be	AUX
fueconorg-5196	289	6	obtained	obtain	VERB
fueconorg-5196	289	7	using	use	VERB
fueconorg-5196	289	8	the	the	DET
fueconorg-5196	289	9	standard	standard	ADJ
fueconorg-5196	289	10	vat	vat	NOUN
fueconorg-5196	289	11	rate	rate	NOUN
fueconorg-5196	289	12	,	,	PUNCT
fueconorg-5196	289	13	the	the	DET
fueconorg-5196	289	14	same	same	ADJ
fueconorg-5196	289	15	variable	variable	NOUN
fueconorg-5196	289	16	has	have	AUX
fueconorg-5196	289	17	been	be	AUX
fueconorg-5196	289	18	one	one	NUM
fueconorg-5196	289	19	of	of	ADP
fueconorg-5196	289	20	our	our	PRON
fueconorg-5196	289	21	explanatory	explanatory	ADJ
fueconorg-5196	289	22	variables	variable	NOUN
fueconorg-5196	289	23	.	.	PUNCT
fueconorg-5196	290	1	by	by	ADP
fueconorg-5196	290	2	incorporating	incorporate	VERB
fueconorg-5196	290	3	the	the	DET
fueconorg-5196	290	4	standard	standard	ADJ
fueconorg-5196	290	5	vat	vat	NOUN
fueconorg-5196	290	6	rate	rate	NOUN
fueconorg-5196	290	7	in	in	ADP
fueconorg-5196	290	8	the	the	DET
fueconorg-5196	290	9	analysis	analysis	NOUN
fueconorg-5196	290	10	,	,	PUNCT
fueconorg-5196	290	11	we	we	PRON
fueconorg-5196	290	12	answered	answer	VERB
fueconorg-5196	290	13	one	one	NUM
fueconorg-5196	290	14	of	of	ADP
fueconorg-5196	290	15	the	the	DET
fueconorg-5196	290	16	research	research	NOUN
fueconorg-5196	290	17	questions	question	NOUN
fueconorg-5196	290	18	set	set	VERB
fueconorg-5196	290	19	:	:	PUNCT
fueconorg-5196	290	20	is	be	AUX
fueconorg-5196	290	21	the	the	DET
fueconorg-5196	290	22	increase	increase	NOUN
fueconorg-5196	290	23	in	in	ADP
fueconorg-5196	290	24	the	the	DET
fueconorg-5196	290	25	standard	standard	ADJ
fueconorg-5196	290	26	vat	vat	NOUN
fueconorg-5196	290	27	rate	rate	NOUN
fueconorg-5196	290	28	an	an	DET
fueconorg-5196	290	29	efficient	efficient	ADJ
fueconorg-5196	290	30	way	way	NOUN
fueconorg-5196	290	31	to	to	PART
fueconorg-5196	290	32	achieve	achieve	VERB
fueconorg-5196	290	33	optimal	optimal	ADJ
fueconorg-5196	290	34	tax	tax	NOUN
fueconorg-5196	290	35	revenues	revenue	NOUN
fueconorg-5196	290	36	?	?	PUNCT
fueconorg-5196	291	1	the	the	DET
fueconorg-5196	291	2	aim	aim	NOUN
fueconorg-5196	291	3	of	of	ADP
fueconorg-5196	291	4	our	our	PRON
fueconorg-5196	291	5	research	research	NOUN
fueconorg-5196	291	6	was	be	AUX
fueconorg-5196	291	7	to	to	PART
fueconorg-5196	291	8	point	point	VERB
fueconorg-5196	291	9	out	out	ADP
fueconorg-5196	291	10	the	the	DET
fueconorg-5196	291	11	negative	negative	ADJ
fueconorg-5196	291	12	effects	effect	NOUN
fueconorg-5196	291	13	of	of	ADP
fueconorg-5196	291	14	a	a	DET
fueconorg-5196	291	15	high	high	ADJ
fueconorg-5196	291	16	standard	standard	ADJ
fueconorg-5196	291	17	rate	rate	NOUN
fueconorg-5196	291	18	and	and	CCONJ
fueconorg-5196	291	19	to	to	PART
fueconorg-5196	291	20	explore	explore	VERB
fueconorg-5196	291	21	relevant	relevant	ADJ
fueconorg-5196	291	22	factors	factor	NOUN
fueconorg-5196	291	23	for	for	ADP
fueconorg-5196	291	24	increasing	increase	VERB
fueconorg-5196	291	25	vat	vat	NOUN
fueconorg-5196	291	26	revenue	revenue	NOUN
fueconorg-5196	291	27	through	through	ADP
fueconorg-5196	291	28	c	c	NOUN
fueconorg-5196	291	29	-	-	PUNCT
fueconorg-5196	291	30	efficiency	efficiency	NOUN
fueconorg-5196	291	31	analysis	analysis	NOUN
fueconorg-5196	291	32	.	.	PUNCT
fueconorg-5196	292	1	the	the	DET
fueconorg-5196	292	2	results	result	NOUN
fueconorg-5196	292	3	of	of	ADP
fueconorg-5196	292	4	the	the	DET
fueconorg-5196	292	5	regression	regression	NOUN
fueconorg-5196	292	6	model	model	NOUN
fueconorg-5196	292	7	explicitly	explicitly	ADV
fueconorg-5196	292	8	show	show	VERB
fueconorg-5196	292	9	the	the	DET
fueconorg-5196	292	10	negative	negative	ADJ
fueconorg-5196	292	11	impact	impact	NOUN
fueconorg-5196	292	12	of	of	ADP
fueconorg-5196	292	13	the	the	DET
fueconorg-5196	292	14	standard	standard	ADJ
fueconorg-5196	292	15	vat	vat	NOUN
fueconorg-5196	292	16	rate	rate	NOUN
fueconorg-5196	292	17	on	on	ADP
fueconorg-5196	292	18	c	c	NOUN
fueconorg-5196	292	19	-	-	PUNCT
fueconorg-5196	292	20	efficiency	efficiency	NOUN
fueconorg-5196	292	21	.	.	PUNCT
fueconorg-5196	293	1	the	the	DET
fueconorg-5196	293	2	standard	standard	ADJ
fueconorg-5196	293	3	vat	vat	NOUN
fueconorg-5196	293	4	rate	rate	NOUN
fueconorg-5196	293	5	and	and	CCONJ
fueconorg-5196	293	6	c	c	NOUN
fueconorg-5196	293	7	-	-	PUNCT
fueconorg-5196	293	8	efficiency	efficiency	NOUN
fueconorg-5196	293	9	are	be	AUX
fueconorg-5196	293	10	in	in	ADP
fueconorg-5196	293	11	a	a	DET
fueconorg-5196	293	12	negative	negative	ADJ
fueconorg-5196	293	13	correlation	correlation	NOUN
fueconorg-5196	293	14	.	.	PUNCT
fueconorg-5196	294	1	in	in	ADP
fueconorg-5196	294	2	this	this	DET
fueconorg-5196	294	3	sense	sense	NOUN
fueconorg-5196	294	4	,	,	PUNCT
fueconorg-5196	294	5	the	the	DET
fueconorg-5196	294	6	paper	paper	NOUN
fueconorg-5196	294	7	highlights	highlight	NOUN
fueconorg-5196	294	8	consequences	consequence	NOUN
fueconorg-5196	294	9	of	of	ADP
fueconorg-5196	294	10	inadequately	inadequately	ADV
fueconorg-5196	294	11	conceived	conceive	VERB
fueconorg-5196	294	12	tax	tax	NOUN
fueconorg-5196	294	13	policy	policy	NOUN
fueconorg-5196	294	14	for	for	ADP
fueconorg-5196	294	15	the	the	DET
fueconorg-5196	294	16	economic	economic	ADJ
fueconorg-5196	294	17	growth	growth	NOUN
fueconorg-5196	294	18	of	of	ADP
fueconorg-5196	294	19	the	the	DET
fueconorg-5196	294	20	underdeveloped	underdeveloped	ADJ
fueconorg-5196	294	21	countries	country	NOUN
fueconorg-5196	294	22	of	of	ADP
fueconorg-5196	294	23	the	the	DET
fueconorg-5196	294	24	european	european	PROPN
fueconorg-5196	294	25	union	union	PROPN
fueconorg-5196	294	26	.	.	PUNCT
fueconorg-5196	295	1	if	if	SCONJ
fueconorg-5196	295	2	authorities	authority	NOUN
fueconorg-5196	295	3	increase	increase	VERB
fueconorg-5196	295	4	tax	tax	NOUN
fueconorg-5196	295	5	rates	rate	NOUN
fueconorg-5196	295	6	,	,	PUNCT
fueconorg-5196	295	7	this	this	PRON
fueconorg-5196	295	8	explicitly	explicitly	ADV
fueconorg-5196	295	9	leads	lead	VERB
fueconorg-5196	295	10	to	to	ADP
fueconorg-5196	295	11	reduction	reduction	NOUN
fueconorg-5196	295	12	in	in	ADP
fueconorg-5196	295	13	vat	vat	NOUN
fueconorg-5196	295	14	collection	collection	NOUN
fueconorg-5196	295	15	efficiency	efficiency	NOUN
fueconorg-5196	295	16	,	,	PUNCT
fueconorg-5196	295	17	and	and	CCONJ
fueconorg-5196	295	18	,	,	PUNCT
fueconorg-5196	295	19	ultimately	ultimately	ADV
fueconorg-5196	295	20	,	,	PUNCT
fueconorg-5196	295	21	reduced	reduce	VERB
fueconorg-5196	295	22	tax	tax	NOUN
fueconorg-5196	295	23	revenues	revenue	NOUN
fueconorg-5196	295	24	in	in	ADP
fueconorg-5196	295	25	the	the	DET
fueconorg-5196	295	26	budget	budget	NOUN
fueconorg-5196	295	27	.	.	PUNCT
fueconorg-5196	296	1	the	the	DET
fueconorg-5196	296	2	correlation	correlation	NOUN
fueconorg-5196	296	3	analysis	analysis	NOUN
fueconorg-5196	296	4	has	have	AUX
fueconorg-5196	296	5	established	establish	VERB
fueconorg-5196	296	6	an	an	DET
fueconorg-5196	296	7	empirical	empirical	ADJ
fueconorg-5196	296	8	link	link	NOUN
fueconorg-5196	296	9	between	between	ADP
fueconorg-5196	296	10	the	the	DET
fueconorg-5196	296	11	analyzed	analyze	VERB
fueconorg-5196	296	12	independent	independent	ADJ
fueconorg-5196	296	13	variables	variable	NOUN
fueconorg-5196	296	14	and	and	CCONJ
fueconorg-5196	296	15	vat	vat	NOUN
fueconorg-5196	296	16	collection	collection	NOUN
fueconorg-5196	296	17	efficiency	efficiency	NOUN
fueconorg-5196	296	18	.	.	PUNCT
fueconorg-5196	297	1	the	the	DET
fueconorg-5196	297	2	vat	vat	NOUN
fueconorg-5196	297	3	collection	collection	NOUN
fueconorg-5196	297	4	efficiency	efficiency	NOUN
fueconorg-5196	297	5	in	in	ADP
fueconorg-5196	297	6	developing	develop	VERB
fueconorg-5196	297	7	countries	country	NOUN
fueconorg-5196	297	8	is	be	AUX
fueconorg-5196	297	9	affected	affect	VERB
fueconorg-5196	297	10	by	by	ADP
fueconorg-5196	297	11	gdp	gdp	NOUN
fueconorg-5196	297	12	growth	growth	NOUN
fueconorg-5196	297	13	rates	rate	NOUN
fueconorg-5196	297	14	.	.	PUNCT
fueconorg-5196	298	1	accordingly	accordingly	ADV
fueconorg-5196	298	2	,	,	PUNCT
fueconorg-5196	298	3	in	in	ADP
fueconorg-5196	298	4	line	line	NOUN
fueconorg-5196	298	5	with	with	ADP
fueconorg-5196	298	6	gdp	gdp	NOUN
fueconorg-5196	298	7	growth	growth	NOUN
fueconorg-5196	298	8	,	,	PUNCT
fueconorg-5196	298	9	c	c	X
fueconorg-5196	298	10	-	-	PUNCT
fueconorg-5196	298	11	efficiency	efficiency	NOUN
fueconorg-5196	298	12	will	will	AUX
fueconorg-5196	298	13	be	be	AUX
fueconorg-5196	298	14	at	at	ADP
fueconorg-5196	298	15	a	a	DET
fueconorg-5196	298	16	higher	high	ADJ
fueconorg-5196	298	17	level	level	NOUN
fueconorg-5196	298	18	,	,	PUNCT
fueconorg-5196	298	19	i.e.	i.e.	X
fueconorg-5196	298	20	vat	vat	NOUN
fueconorg-5196	298	21	collection	collection	NOUN
fueconorg-5196	298	22	efficiency	efficiency	NOUN
fueconorg-5196	298	23	will	will	AUX
fueconorg-5196	298	24	be	be	AUX
fueconorg-5196	298	25	higher	high	ADJ
fueconorg-5196	298	26	.	.	PUNCT
fueconorg-5196	299	1	there	there	PRON
fueconorg-5196	299	2	is	be	VERB
fueconorg-5196	299	3	a	a	DET
fueconorg-5196	299	4	negative	negative	ADJ
fueconorg-5196	299	5	and	and	CCONJ
fueconorg-5196	299	6	statistically	statistically	ADV
fueconorg-5196	299	7	significant	significant	ADJ
fueconorg-5196	299	8	effect	effect	NOUN
fueconorg-5196	299	9	of	of	ADP
fueconorg-5196	299	10	household	household	NOUN
fueconorg-5196	299	11	consumption	consumption	NOUN
fueconorg-5196	299	12	on	on	ADP
fueconorg-5196	299	13	c	c	NOUN
fueconorg-5196	299	14	-	-	PUNCT
fueconorg-5196	299	15	efficiency	efficiency	NOUN
fueconorg-5196	299	16	.	.	PUNCT
fueconorg-5196	300	1	specifically	specifically	ADV
fueconorg-5196	300	2	,	,	PUNCT
fueconorg-5196	300	3	an	an	DET
fueconorg-5196	300	4	increase	increase	NOUN
fueconorg-5196	300	5	in	in	ADP
fueconorg-5196	300	6	household	household	NOUN
fueconorg-5196	300	7	consumption	consumption	NOUN
fueconorg-5196	300	8	decreases	decrease	VERB
fueconorg-5196	300	9	c	c	NOUN
fueconorg-5196	300	10	-	-	PUNCT
fueconorg-5196	300	11	efficiency	efficiency	NOUN
fueconorg-5196	300	12	.	.	PUNCT
fueconorg-5196	301	1	excessive	excessive	ADJ
fueconorg-5196	301	2	increase	increase	NOUN
fueconorg-5196	301	3	in	in	ADP
fueconorg-5196	301	4	consumption	consumption	NOUN
fueconorg-5196	301	5	can	can	AUX
fueconorg-5196	301	6	create	create	VERB
fueconorg-5196	301	7	indications	indication	NOUN
fueconorg-5196	301	8	of	of	ADP
fueconorg-5196	301	9	the	the	DET
fueconorg-5196	301	10	existence	existence	NOUN
fueconorg-5196	301	11	of	of	ADP
fueconorg-5196	301	12	tax	tax	NOUN
fueconorg-5196	301	13	evasion	evasion	NOUN
fueconorg-5196	301	14	.	.	PUNCT
fueconorg-5196	302	1	sokolovska	sokolovska	NOUN
fueconorg-5196	302	2	and	and	CCONJ
fueconorg-5196	302	3	sokolovskyi	sokolovskyi	NOUN
fueconorg-5196	302	4	(	(	PUNCT
fueconorg-5196	302	5	2015	2015	NUM
fueconorg-5196	302	6	)	)	PUNCT
fueconorg-5196	302	7	indicate	indicate	VERB
fueconorg-5196	302	8	that	that	SCONJ
fueconorg-5196	302	9	a	a	DET
fueconorg-5196	302	10	large	large	ADJ
fueconorg-5196	302	11	part	part	NOUN
fueconorg-5196	302	12	of	of	ADP
fueconorg-5196	302	13	evaded	evade	VERB
fueconorg-5196	302	14	revenues	revenue	NOUN
fueconorg-5196	302	15	are	be	AUX
fueconorg-5196	302	16	used	use	VERB
fueconorg-5196	302	17	for	for	ADP
fueconorg-5196	302	18	consumption	consumption	NOUN
fueconorg-5196	302	19	,	,	PUNCT
fueconorg-5196	302	20	and	and	CCONJ
fueconorg-5196	302	21	this	this	PRON
fueconorg-5196	302	22	in	in	ADP
fueconorg-5196	302	23	the	the	DET
fueconorg-5196	302	24	end	end	NOUN
fueconorg-5196	302	25	has	have	VERB
fueconorg-5196	302	26	reflections	reflection	NOUN
fueconorg-5196	302	27	on	on	ADP
fueconorg-5196	302	28	c	c	NOUN
fueconorg-5196	302	29	-	-	PUNCT
fueconorg-5196	302	30	efficiency	efficiency	NOUN
fueconorg-5196	302	31	.	.	PUNCT
fueconorg-5196	303	1	furthermore	furthermore	ADV
fueconorg-5196	303	2	,	,	PUNCT
fueconorg-5196	303	3	this	this	PRON
fueconorg-5196	303	4	can	can	AUX
fueconorg-5196	303	5	be	be	AUX
fueconorg-5196	303	6	explained	explain	VERB
fueconorg-5196	303	7	by	by	ADP
fueconorg-5196	303	8	the	the	DET
fueconorg-5196	303	9	negative	negative	ADJ
fueconorg-5196	303	10	correlation	correlation	NOUN
fueconorg-5196	303	11	between	between	ADP
fueconorg-5196	303	12	household	household	NOUN
fueconorg-5196	303	13	consumption	consumption	NOUN
fueconorg-5196	303	14	and	and	CCONJ
fueconorg-5196	303	15	economic	economic	ADJ
fueconorg-5196	303	16	growth	growth	NOUN
fueconorg-5196	303	17	rate	rate	NOUN
fueconorg-5196	303	18	.	.	PUNCT
fueconorg-5196	304	1	export	export	NOUN
fueconorg-5196	304	2	of	of	ADP
fueconorg-5196	304	3	goods	good	NOUN
fueconorg-5196	304	4	positively	positively	ADV
fueconorg-5196	304	5	affects	affect	VERB
fueconorg-5196	304	6	vat	vat	NOUN
fueconorg-5196	304	7	collection	collection	NOUN
fueconorg-5196	304	8	efficiency	efficiency	NOUN
fueconorg-5196	304	9	.	.	PUNCT
fueconorg-5196	305	1	increase	increase	NOUN
fueconorg-5196	305	2	in	in	ADP
fueconorg-5196	305	3	export	export	NOUN
fueconorg-5196	305	4	increases	increase	VERB
fueconorg-5196	305	5	vat	vat	NOUN
fueconorg-5196	305	6	collection	collection	NOUN
fueconorg-5196	305	7	efficiency	efficiency	NOUN
fueconorg-5196	305	8	.	.	PUNCT
fueconorg-5196	306	1	the	the	DET
fueconorg-5196	306	2	two	two	NUM
fueconorg-5196	306	3	variables	variable	NOUN
fueconorg-5196	306	4	we	we	PRON
fueconorg-5196	306	5	observed	observe	VERB
fueconorg-5196	306	6	did	do	AUX
fueconorg-5196	306	7	not	not	PART
fueconorg-5196	306	8	show	show	VERB
fueconorg-5196	306	9	a	a	DET
fueconorg-5196	306	10	statistically	statistically	ADV
fueconorg-5196	306	11	significant	significant	ADJ
fueconorg-5196	306	12	effect	effect	NOUN
fueconorg-5196	306	13	on	on	ADP
fueconorg-5196	306	14	vat	vat	NOUN
fueconorg-5196	306	15	collection	collection	NOUN
fueconorg-5196	306	16	efficiency	efficiency	NOUN
fueconorg-5196	306	17	:	:	PUNCT
fueconorg-5196	306	18	export	export	NOUN
fueconorg-5196	306	19	of	of	ADP
fueconorg-5196	306	20	services	service	NOUN
fueconorg-5196	306	21	and	and	CCONJ
fueconorg-5196	306	22	wages	wage	NOUN
fueconorg-5196	306	23	and	and	CCONJ
fueconorg-5196	306	24	salaries	salary	NOUN
fueconorg-5196	306	25	.	.	PUNCT
fueconorg-5196	307	1	we	we	PRON
fueconorg-5196	307	2	hope	hope	VERB
fueconorg-5196	307	3	that	that	SCONJ
fueconorg-5196	307	4	answers	answer	NOUN
fueconorg-5196	307	5	to	to	ADP
fueconorg-5196	307	6	the	the	DET
fueconorg-5196	307	7	questions	question	NOUN
fueconorg-5196	307	8	set	set	VERB
fueconorg-5196	307	9	will	will	AUX
fueconorg-5196	307	10	be	be	AUX
fueconorg-5196	307	11	guidelines	guideline	NOUN
fueconorg-5196	307	12	for	for	ADP
fueconorg-5196	307	13	governments	government	NOUN
fueconorg-5196	307	14	in	in	ADP
fueconorg-5196	307	15	shaping	shape	VERB
fueconorg-5196	307	16	tax	tax	NOUN
fueconorg-5196	307	17	policies	policy	NOUN
fueconorg-5196	307	18	.	.	PUNCT
fueconorg-5196	308	1	the	the	DET
fueconorg-5196	308	2	study	study	NOUN
fueconorg-5196	308	3	of	of	ADP
fueconorg-5196	308	4	vat	vat	NOUN
fueconorg-5196	308	5	collection	collection	NOUN
fueconorg-5196	308	6	efficiency	efficiency	NOUN
fueconorg-5196	308	7	factors	factor	NOUN
fueconorg-5196	308	8	has	have	AUX
fueconorg-5196	308	9	added	add	VERB
fueconorg-5196	308	10	up	up	ADP
fueconorg-5196	308	11	to	to	ADP
fueconorg-5196	308	12	empirical	empirical	ADJ
fueconorg-5196	308	13	research	research	NOUN
fueconorg-5196	308	14	in	in	ADP
fueconorg-5196	308	15	the	the	DET
fueconorg-5196	308	16	field	field	NOUN
fueconorg-5196	308	17	of	of	ADP
fueconorg-5196	308	18	the	the	DET
fueconorg-5196	308	19	most	most	ADV
fueconorg-5196	308	20	profitable	profitable	ADJ
fueconorg-5196	308	21	consumption	consumption	NOUN
fueconorg-5196	308	22	tax	tax	NOUN
fueconorg-5196	308	23	in	in	ADP
fueconorg-5196	308	24	developing	develop	VERB
fueconorg-5196	308	25	countries	country	NOUN
fueconorg-5196	308	26	,	,	PUNCT
fueconorg-5196	308	27	and	and	CCONJ
fueconorg-5196	308	28	gave	give	VERB
fueconorg-5196	308	29	an	an	DET
fueconorg-5196	308	30	overview	overview	NOUN
fueconorg-5196	308	31	of	of	ADP
fueconorg-5196	308	32	the	the	DET
fueconorg-5196	308	33	existing	exist	VERB
fueconorg-5196	308	34	literature	literature	NOUN
fueconorg-5196	308	35	on	on	ADP
fueconorg-5196	308	36	the	the	DET
fueconorg-5196	308	37	observed	observed	ADJ
fueconorg-5196	308	38	problem	problem	NOUN
fueconorg-5196	308	39	.	.	PUNCT
fueconorg-5196	309	1	references	reference	NOUN
fueconorg-5196	309	2	agha	agha	PROPN
fueconorg-5196	309	3	,	,	PUNCT
fueconorg-5196	309	4	a.	a.	PROPN
fueconorg-5196	309	5	&	&	CCONJ
fueconorg-5196	309	6	haughton	haughton	PROPN
fueconorg-5196	309	7	,	,	PUNCT
fueconorg-5196	309	8	j.	j.	PROPN
fueconorg-5196	309	9	(	(	PUNCT
fueconorg-5196	309	10	1996	1996	NUM
fueconorg-5196	309	11	)	)	PUNCT
fueconorg-5196	309	12	.	.	PUNCT
fueconorg-5196	310	1	designing	design	VERB
fueconorg-5196	310	2	vat	vat	NOUN
fueconorg-5196	310	3	systems	system	NOUN
fueconorg-5196	310	4	:	:	PUNCT
fueconorg-5196	310	5	some	some	DET
fueconorg-5196	310	6	efficiency	efficiency	NOUN
fueconorg-5196	310	7	considerations	consideration	NOUN
fueconorg-5196	310	8	,	,	PUNCT
fueconorg-5196	310	9	the	the	DET
fueconorg-5196	310	10	review	review	NOUN
fueconorg-5196	310	11	of	of	ADP
fueconorg-5196	310	12	economics	economic	NOUN
fueconorg-5196	310	13	and	and	CCONJ
fueconorg-5196	310	14	statistics	statistic	NOUN
fueconorg-5196	310	15	,	,	PUNCT
fueconorg-5196	310	16	78	78	NUM
fueconorg-5196	310	17	(	(	PUNCT
fueconorg-5196	310	18	2	2	NUM
fueconorg-5196	310	19	)	)	PUNCT
fueconorg-5196	310	20	,	,	PUNCT
fueconorg-5196	310	21	303	303	NUM
fueconorg-5196	310	22	-	-	SYM
fueconorg-5196	310	23	308	308	NUM
fueconorg-5196	310	24	.	.	PUNCT
fueconorg-5196	311	1	aizeman	aizeman	PROPN
fueconorg-5196	311	2	,	,	PUNCT
fueconorg-5196	311	3	j.	j.	PROPN
fueconorg-5196	311	4	&	&	CCONJ
fueconorg-5196	311	5	jinjarak	jinjarak	PROPN
fueconorg-5196	311	6	,	,	PUNCT
fueconorg-5196	311	7	y.	y.	PROPN
fueconorg-5196	311	8	(	(	PUNCT
fueconorg-5196	311	9	2008	2008	NUM
fueconorg-5196	311	10	)	)	PUNCT
fueconorg-5196	311	11	.	.	PUNCT
fueconorg-5196	312	1	the	the	DET
fueconorg-5196	312	2	collection	collection	NOUN
fueconorg-5196	312	3	efficiency	efficiency	NOUN
fueconorg-5196	312	4	of	of	ADP
fueconorg-5196	312	5	the	the	DET
fueconorg-5196	312	6	value	value	NOUN
fueconorg-5196	312	7	added	add	VERB
fueconorg-5196	312	8	tax	tax	NOUN
fueconorg-5196	312	9	:	:	PUNCT
fueconorg-5196	312	10	theory	theory	NOUN
fueconorg-5196	312	11	and	and	CCONJ
fueconorg-5196	312	12	international	international	ADJ
fueconorg-5196	312	13	evidence	evidence	NOUN
fueconorg-5196	312	14	,	,	PUNCT
fueconorg-5196	312	15	the	the	DET
fueconorg-5196	312	16	journal	journal	NOUN
fueconorg-5196	312	17	of	of	ADP
fueconorg-5196	312	18	international	international	ADJ
fueconorg-5196	312	19	trade	trade	NOUN
fueconorg-5196	312	20	and	and	CCONJ
fueconorg-5196	312	21	economic	economic	ADJ
fueconorg-5196	312	22	development	development	NOUN
fueconorg-5196	312	23	,	,	PUNCT
fueconorg-5196	312	24	17	17	NUM
fueconorg-5196	312	25	(	(	PUNCT
fueconorg-5196	312	26	3	3	NUM
fueconorg-5196	312	27	)	)	PUNCT
fueconorg-5196	312	28	,	,	PUNCT
fueconorg-5196	312	29	391	391	NUM
fueconorg-5196	312	30	-	-	SYM
fueconorg-5196	312	31	410	410	NUM
fueconorg-5196	312	32	.	.	PUNCT
fueconorg-5196	313	1	andrejovska	andrejovska	PROPN
fueconorg-5196	313	2	,	,	PUNCT
fueconorg-5196	313	3	a.	a.	PROPN
fueconorg-5196	313	4	&	&	CCONJ
fueconorg-5196	313	5	mihokova	mihokova	PROPN
fueconorg-5196	313	6	,	,	PUNCT
fueconorg-5196	313	7	l.	l.	PROPN
fueconorg-5196	313	8	(	(	PUNCT
fueconorg-5196	313	9	2015	2015	NUM
fueconorg-5196	313	10	)	)	PUNCT
fueconorg-5196	313	11	.	.	PUNCT
fueconorg-5196	314	1	developments	development	NOUN
fueconorg-5196	314	2	of	of	ADP
fueconorg-5196	314	3	vat	vat	NOUN
fueconorg-5196	314	4	rates	rate	NOUN
fueconorg-5196	314	5	in	in	ADP
fueconorg-5196	314	6	eu	eu	PROPN
fueconorg-5196	314	7	countries	country	NOUN
fueconorg-5196	314	8	in	in	ADP
fueconorg-5196	314	9	the	the	DET
fueconorg-5196	314	10	context	context	NOUN
fueconorg-5196	314	11	of	of	ADP
fueconorg-5196	314	12	harmonization	harmonization	NOUN
fueconorg-5196	314	13	and	and	CCONJ
fueconorg-5196	314	14	fiscal	fiscal	ADJ
fueconorg-5196	314	15	consolidation	consolidation	NOUN
fueconorg-5196	314	16	,	,	PUNCT
fueconorg-5196	314	17	acta	acta	PROPN
fueconorg-5196	314	18	universitatis	universitatis	PROPN
fueconorg-5196	314	19	agriculturae	agriculturae	PROPN
fueconorg-5196	314	20	et	et	PROPN
fueconorg-5196	314	21	silviculturae	silviculturae	PROPN
fueconorg-5196	314	22	mendelianae	mendelianae	PROPN
fueconorg-5196	314	23	brunensis	brunensis	PROPN
fueconorg-5196	314	24	,	,	PUNCT
fueconorg-5196	314	25	63	63	NUM
fueconorg-5196	314	26	(	(	PUNCT
fueconorg-5196	314	27	2	2	NUM
fueconorg-5196	314	28	)	)	PUNCT
fueconorg-5196	314	29	,	,	PUNCT
fueconorg-5196	314	30	487	487	NUM
fueconorg-5196	314	31	-	-	SYM
fueconorg-5196	314	32	498	498	NUM
fueconorg-5196	314	33	.	.	PUNCT
fueconorg-5196	315	1	antić	antić	PROPN
fueconorg-5196	315	2	,	,	PUNCT
fueconorg-5196	315	3	d.	d.	PROPN
fueconorg-5196	315	4	(	(	PUNCT
fueconorg-5196	315	5	2014	2014	NUM
fueconorg-5196	315	6	)	)	PUNCT
fueconorg-5196	315	7	.	.	PUNCT
fueconorg-5196	316	1	efficiency	efficiency	NOUN
fueconorg-5196	316	2	of	of	ADP
fueconorg-5196	316	3	a	a	DET
fueconorg-5196	316	4	single	single	ADJ
fueconorg-5196	316	5	rate	rate	NOUN
fueconorg-5196	316	6	and	and	CCONJ
fueconorg-5196	316	7	broad	broad	ADJ
fueconorg-5196	316	8	based	base	VERB
fueconorg-5196	316	9	vat	vat	NOUN
fueconorg-5196	316	10	system	system	NOUN
fueconorg-5196	316	11	:	:	PUNCT
fueconorg-5196	316	12	the	the	DET
fueconorg-5196	316	13	case	case	NOUN
fueconorg-5196	316	14	of	of	ADP
fueconorg-5196	316	15	bosnia	bosnia	PROPN
fueconorg-5196	316	16	and	and	CCONJ
fueconorg-5196	316	17	herzegovina	herzegovina	PROPN
fueconorg-5196	316	18	,	,	PUNCT
fueconorg-5196	316	19	financial	financial	ADJ
fueconorg-5196	316	20	theory	theory	NOUN
fueconorg-5196	316	21	and	and	CCONJ
fueconorg-5196	316	22	practice	practice	NOUN
fueconorg-5196	316	23	,	,	PUNCT
fueconorg-5196	316	24	38	38	NUM
fueconorg-5196	316	25	(	(	PUNCT
fueconorg-5196	316	26	3	3	NUM
fueconorg-5196	316	27	)	)	PUNCT
fueconorg-5196	316	28	,	,	PUNCT
fueconorg-5196	316	29	303	303	NUM
fueconorg-5196	316	30	-	-	SYM
fueconorg-5196	316	31	335	335	NUM
fueconorg-5196	316	32	.	.	PUNCT
fueconorg-5196	317	1	bank	bank	PROPN
fueconorg-5196	317	2	of	of	ADP
fueconorg-5196	317	3	greece	greece	PROPN
fueconorg-5196	317	4	(	(	PUNCT
fueconorg-5196	317	5	2012	2012	NUM
fueconorg-5196	317	6	)	)	PUNCT
fueconorg-5196	317	7	.	.	PUNCT
fueconorg-5196	318	1	„	„	PUNCT
fueconorg-5196	318	2	governor	governor	NOUN
fueconorg-5196	318	3	’s	’s	PART
fueconorg-5196	318	4	annual	annual	ADJ
fueconorg-5196	318	5	report	report	NOUN
fueconorg-5196	318	6	for	for	ADP
fueconorg-5196	318	7	2012	2012	NUM
fueconorg-5196	318	8	“	"	PUNCT
fueconorg-5196	318	9	.	.	PUNCT
fueconorg-5196	319	1	annex	annex	VERB
fueconorg-5196	319	2	to	to	ADP
fueconorg-5196	319	3	chapter	chapter	NOUN
fueconorg-5196	319	4	ix	ix	NOUN
fueconorg-5196	319	5	:	:	PUNCT
fueconorg-5196	319	6	tax	tax	NOUN
fueconorg-5196	319	7	policy	policy	NOUN
fueconorg-5196	319	8	changes	change	NOUN
fueconorg-5196	319	9	,	,	PUNCT
fueconorg-5196	319	10	april	april	PROPN
fueconorg-5196	319	11	.	.	PUNCT
fueconorg-5196	320	1	bătrâncea	bătrâncea	PROPN
fueconorg-5196	320	2	,	,	PUNCT
fueconorg-5196	320	3	l.	l.	PROPN
fueconorg-5196	320	4	&	&	CCONJ
fueconorg-5196	320	5	nichita	nichita	PROPN
fueconorg-5196	320	6	,	,	PUNCT
fueconorg-5196	320	7	a.	a.	NOUN
fueconorg-5196	320	8	(	(	PUNCT
fueconorg-5196	320	9	2015	2015	NUM
fueconorg-5196	320	10	)	)	PUNCT
fueconorg-5196	320	11	.	.	PUNCT
fueconorg-5196	321	1	which	which	PRON
fueconorg-5196	321	2	is	be	AUX
fueconorg-5196	321	3	the	the	DET
fueconorg-5196	321	4	best	good	ADJ
fueconorg-5196	321	5	government	government	NOUN
fueconorg-5196	321	6	?	?	PUNCT
fueconorg-5196	322	1	colligating	colligate	VERB
fueconorg-5196	322	2	tax	tax	NOUN
fueconorg-5196	322	3	compliance	compliance	NOUN
fueconorg-5196	322	4	and	and	CCONJ
fueconorg-5196	322	5	citizens	citizen	NOUN
fueconorg-5196	322	6	’	’	PART
fueconorg-5196	322	7	insights	insight	NOUN
fueconorg-5196	322	8	regarding	regard	VERB
fueconorg-5196	322	9	authorities	authority	NOUN
fueconorg-5196	322	10	’	'	PUNCT
fueconorg-5196	322	11	actions	action	NOUN
fueconorg-5196	322	12	,	,	PUNCT
fueconorg-5196	322	13	transylvanian	transylvanian	ADJ
fueconorg-5196	322	14	review	review	NOUN
fueconorg-5196	322	15	of	of	ADP
fueconorg-5196	322	16	administrative	administrative	ADJ
fueconorg-5196	322	17	sciences	science	NOUN
fueconorg-5196	322	18	,	,	PUNCT
fueconorg-5196	322	19	no	no	INTJ
fueconorg-5196	322	20	.	.	NOUN
fueconorg-5196	322	21	44	44	NUM
fueconorg-5196	322	22	e/2015	e/2015	PROPN
fueconorg-5196	322	23	,	,	PUNCT
fueconorg-5196	322	24	5	5	NUM
fueconorg-5196	322	25	-	-	SYM
fueconorg-5196	322	26	22	22	NUM
fueconorg-5196	322	27	.	.	PUNCT
fueconorg-5196	323	1	improving	improve	VERB
fueconorg-5196	323	2	performance	performance	NOUN
fueconorg-5196	323	3	of	of	ADP
fueconorg-5196	323	4	vat	vat	NOUN
fueconorg-5196	323	5	system	system	NOUN
fueconorg-5196	323	6	in	in	ADP
fueconorg-5196	323	7	developing	develop	VERB
fueconorg-5196	323	8	eu	eu	PROPN
fueconorg-5196	323	9	countries	country	NOUN
fueconorg-5196	323	10	...	...	PUNCT
fueconorg-5196	323	11	253	253	NUM
fueconorg-5196	323	12	bhattacherjee	bhattacherjee	NOUN
fueconorg-5196	323	13	,	,	PUNCT
fueconorg-5196	323	14	a.	a.	NOUN
fueconorg-5196	323	15	(	(	PUNCT
fueconorg-5196	323	16	2012	2012	NUM
fueconorg-5196	323	17	)	)	PUNCT
fueconorg-5196	323	18	.	.	PUNCT
fueconorg-5196	324	1	social	social	ADJ
fueconorg-5196	324	2	science	science	NOUN
fueconorg-5196	324	3	research	research	NOUN
fueconorg-5196	324	4	:	:	PUNCT
fueconorg-5196	324	5	principles	principle	NOUN
fueconorg-5196	324	6	,	,	PUNCT
fueconorg-5196	324	7	methods	method	NOUN
fueconorg-5196	324	8	,	,	PUNCT
fueconorg-5196	324	9	and	and	CCONJ
fueconorg-5196	324	10	practices	practice	NOUN
fueconorg-5196	324	11	.	.	PUNCT
fueconorg-5196	325	1	textbooks	textbook	NOUN
fueconorg-5196	325	2	collection	collection	PROPN
fueconorg-5196	325	3	.	.	PUNCT
fueconorg-5196	326	1	tampa	tampa	PROPN
fueconorg-5196	326	2	,	,	PUNCT
fueconorg-5196	326	3	florida	florida	PROPN
fueconorg-5196	326	4	:	:	PUNCT
fueconorg-5196	326	5	university	university	NOUN
fueconorg-5196	326	6	of	of	ADP
fueconorg-5196	326	7	south	south	PROPN
fueconorg-5196	326	8	florida	florida	PROPN
fueconorg-5196	326	9	,	,	PUNCT
fueconorg-5196	326	10	scholar	scholar	NOUN
fueconorg-5196	326	11	commons	common	NOUN
fueconorg-5196	326	12	.	.	PUNCT
fueconorg-5196	326	13	bikas	bikas	PROPN
fueconorg-5196	326	14	,	,	PUNCT
fueconorg-5196	326	15	e.	e.	PROPN
fueconorg-5196	326	16	&	&	CCONJ
fueconorg-5196	326	17	andruskaite	andruskaite	PROPN
fueconorg-5196	326	18	,	,	PUNCT
fueconorg-5196	326	19	e.	e.	PROPN
fueconorg-5196	326	20	(	(	PUNCT
fueconorg-5196	326	21	2013	2013	NUM
fueconorg-5196	326	22	)	)	PUNCT
fueconorg-5196	326	23	.	.	PUNCT
fueconorg-5196	327	1	factors	factor	NOUN
fueconorg-5196	327	2	affecting	affect	VERB
fueconorg-5196	327	3	value	value	NOUN
fueconorg-5196	327	4	added	add	VERB
fueconorg-5196	327	5	tax	tax	NOUN
fueconorg-5196	327	6	revenue	revenue	NOUN
fueconorg-5196	327	7	,	,	PUNCT
fueconorg-5196	327	8	european	european	ADJ
fueconorg-5196	327	9	scientific	scientific	ADJ
fueconorg-5196	327	10	journal	journal	NOUN
fueconorg-5196	327	11	,	,	PUNCT
fueconorg-5196	327	12	special	special	ADJ
fueconorg-5196	327	13	edition	edition	NOUN
fueconorg-5196	327	14	no	no	NOUN
fueconorg-5196	327	15	.	.	PROPN
fueconorg-5196	327	16	1	1	NUM
fueconorg-5196	327	17	,	,	PUNCT
fueconorg-5196	327	18	41	41	NUM
fueconorg-5196	327	19	-	-	SYM
fueconorg-5196	327	20	49	49	NUM
fueconorg-5196	327	21	.	.	PUNCT
fueconorg-5196	327	22	bikas	bikas	PROPN
fueconorg-5196	327	23	,	,	PUNCT
fueconorg-5196	327	24	e.	e.	PROPN
fueconorg-5196	327	25	&	&	CCONJ
fueconorg-5196	327	26	rashkauskas	rashkauskas	PROPN
fueconorg-5196	327	27	,	,	PUNCT
fueconorg-5196	327	28	j.	j.	PROPN
fueconorg-5196	327	29	(	(	PUNCT
fueconorg-5196	327	30	2011	2011	NUM
fueconorg-5196	327	31	)	)	PUNCT
fueconorg-5196	327	32	.	.	PUNCT
fueconorg-5196	328	1	value	value	NOUN
fueconorg-5196	328	2	added	add	VERB
fueconorg-5196	328	3	tax	tax	NOUN
fueconorg-5196	328	4	dimension	dimension	NOUN
fueconorg-5196	328	5	:	:	PUNCT
fueconorg-5196	328	6	the	the	DET
fueconorg-5196	328	7	case	case	NOUN
fueconorg-5196	328	8	of	of	ADP
fueconorg-5196	328	9	lithuania	lithuania	PROPN
fueconorg-5196	328	10	,	,	PUNCT
fueconorg-5196	328	11	ekonomika	ekonomika	X
fueconorg-5196	328	12	,	,	PUNCT
fueconorg-5196	328	13	90	90	NUM
fueconorg-5196	328	14	(	(	PUNCT
fueconorg-5196	328	15	1	1	NUM
fueconorg-5196	328	16	)	)	PUNCT
fueconorg-5196	328	17	,	,	PUNCT
fueconorg-5196	328	18	22	22	NUM
fueconorg-5196	328	19	-	-	SYM
fueconorg-5196	328	20	38	38	NUM
fueconorg-5196	328	21	.	.	PUNCT
fueconorg-5196	329	1	bird	bird	PROPN
fueconorg-5196	329	2	,	,	PUNCT
fueconorg-5196	329	3	r.	r.	PROPN
fueconorg-5196	329	4	&	&	CCONJ
fueconorg-5196	329	5	gendron	gendron	PROPN
fueconorg-5196	329	6	,	,	PUNCT
fueconorg-5196	329	7	p.p	p.p	PROPN
fueconorg-5196	329	8	.	.	PROPN
fueconorg-5196	329	9	(	(	PUNCT
fueconorg-5196	329	10	2006	2006	NUM
fueconorg-5196	329	11	)	)	PUNCT
fueconorg-5196	329	12	.	.	PUNCT
fueconorg-5196	330	1	is	be	AUX
fueconorg-5196	330	2	vat	vat	NOUN
fueconorg-5196	330	3	the	the	DET
fueconorg-5196	330	4	best	good	ADJ
fueconorg-5196	330	5	way	way	NOUN
fueconorg-5196	330	6	to	to	PART
fueconorg-5196	330	7	impose	impose	VERB
fueconorg-5196	330	8	a	a	DET
fueconorg-5196	330	9	general	general	ADJ
fueconorg-5196	330	10	consumption	consumption	NOUN
fueconorg-5196	330	11	tax	tax	NOUN
fueconorg-5196	330	12	in	in	ADP
fueconorg-5196	330	13	developing	develop	VERB
fueconorg-5196	330	14	countries	country	NOUN
fueconorg-5196	330	15	?	?	PUNCT
fueconorg-5196	330	16	,	,	PUNCT
fueconorg-5196	330	17	international	international	ADJ
fueconorg-5196	330	18	studies	study	NOUN
fueconorg-5196	330	19	program	program	NOUN
fueconorg-5196	330	20	(	(	PUNCT
fueconorg-5196	330	21	working	working	NOUN
fueconorg-5196	330	22	paper	paper	NOUN
fueconorg-5196	330	23	,	,	PUNCT
fueconorg-5196	330	24	06	06	NUM
fueconorg-5196	330	25	-	-	SYM
fueconorg-5196	330	26	18	18	NUM
fueconorg-5196	330	27	)	)	PUNCT
fueconorg-5196	330	28	,	,	PUNCT
fueconorg-5196	330	29	georgia	georgia	PROPN
fueconorg-5196	330	30	:	:	PUNCT
fueconorg-5196	330	31	georgia	georgia	PROPN
fueconorg-5196	330	32	state	state	PROPN
fueconorg-5196	330	33	university	university	PROPN
fueconorg-5196	330	34	.	.	PUNCT
fueconorg-5196	331	1	bird	bird	PROPN
fueconorg-5196	331	2	,	,	PUNCT
fueconorg-5196	331	3	r.	r.	PROPN
fueconorg-5196	331	4	&	&	CCONJ
fueconorg-5196	331	5	zolt	zolt	PROPN
fueconorg-5196	331	6	,	,	PUNCT
fueconorg-5196	331	7	e.	e.	PROPN
fueconorg-5196	331	8	(	(	PUNCT
fueconorg-5196	331	9	2015	2015	NUM
fueconorg-5196	331	10	)	)	PUNCT
fueconorg-5196	331	11	.	.	PUNCT
fueconorg-5196	332	1	fiscal	fiscal	ADJ
fueconorg-5196	332	2	contracting	contracting	NOUN
fueconorg-5196	332	3	in	in	ADP
fueconorg-5196	332	4	latin	latin	PROPN
fueconorg-5196	332	5	america	america	PROPN
fueconorg-5196	332	6	,	,	PUNCT
fueconorg-5196	332	7	world	world	NOUN
fueconorg-5196	332	8	development	development	NOUN
fueconorg-5196	332	9	,	,	PUNCT
fueconorg-5196	332	10	67	67	NUM
fueconorg-5196	332	11	(	(	PUNCT
fueconorg-5196	332	12	2015	2015	NUM
fueconorg-5196	332	13	)	)	PUNCT
fueconorg-5196	332	14	,	,	PUNCT
fueconorg-5196	332	15	323	323	NUM
fueconorg-5196	332	16	-	-	SYM
fueconorg-5196	332	17	335	335	NUM
fueconorg-5196	332	18	.	.	PUNCT
fueconorg-5196	333	1	bird	bird	NOUN
fueconorg-5196	333	2	,	,	PUNCT
fueconorg-5196	333	3	r.	r.	PROPN
fueconorg-5196	333	4	(	(	PUNCT
fueconorg-5196	333	5	1987	1987	NUM
fueconorg-5196	333	6	)	)	PUNCT
fueconorg-5196	333	7	.	.	PUNCT
fueconorg-5196	334	1	a	a	DET
fueconorg-5196	334	2	new	new	ADJ
fueconorg-5196	334	3	look	look	NOUN
fueconorg-5196	334	4	at	at	ADP
fueconorg-5196	334	5	indirect	indirect	ADJ
fueconorg-5196	334	6	taxation	taxation	NOUN
fueconorg-5196	334	7	in	in	ADP
fueconorg-5196	334	8	developing	develop	VERB
fueconorg-5196	334	9	countries	country	NOUN
fueconorg-5196	334	10	,	,	PUNCT
fueconorg-5196	334	11	world	world	NOUN
fueconorg-5196	334	12	development	development	NOUN
fueconorg-5196	334	13	,	,	PUNCT
fueconorg-5196	334	14	15(9	15(9	NUM
fueconorg-5196	334	15	)	)	PUNCT
fueconorg-5196	334	16	,	,	PUNCT
fueconorg-5196	334	17	1151	1151	NUM
fueconorg-5196	334	18	-	-	SYM
fueconorg-5196	334	19	1161	1161	NUM
fueconorg-5196	334	20	.	.	PUNCT
fueconorg-5196	335	1	bogetić	bogetić	PROPN
fueconorg-5196	335	2	,	,	PUNCT
fueconorg-5196	335	3	ž	ž	PROPN
fueconorg-5196	335	4	.	.	PROPN
fueconorg-5196	335	5	&	&	CCONJ
fueconorg-5196	335	6	hassan	hassan	PROPN
fueconorg-5196	335	7	,	,	PUNCT
fueconorg-5196	335	8	f.	f.	PROPN
fueconorg-5196	335	9	(	(	PUNCT
fueconorg-5196	335	10	1993	1993	NUM
fueconorg-5196	335	11	)	)	PUNCT
fueconorg-5196	335	12	.	.	PUNCT
fueconorg-5196	336	1	determinants	determinant	NOUN
fueconorg-5196	336	2	of	of	ADP
fueconorg-5196	336	3	value	value	NOUN
fueconorg-5196	336	4	-	-	PUNCT
fueconorg-5196	336	5	added	add	VERB
fueconorg-5196	336	6	tax	tax	NOUN
fueconorg-5196	336	7	revenue	revenue	NOUN
fueconorg-5196	336	8	:	:	PUNCT
fueconorg-5196	336	9	a	a	DET
fueconorg-5196	336	10	cross	cross	ADJ
fueconorg-5196	336	11	-	-	ADJ
fueconorg-5196	336	12	section	section	ADJ
fueconorg-5196	336	13	analysis	analysis	NOUN
fueconorg-5196	336	14	(	(	PUNCT
fueconorg-5196	336	15	world	world	NOUN
fueconorg-5196	336	16	bank	bank	NOUN
fueconorg-5196	336	17	policy	policy	NOUN
fueconorg-5196	336	18	research	research	NOUN
fueconorg-5196	336	19	working	working	NOUN
fueconorg-5196	336	20	paper	paper	NOUN
fueconorg-5196	336	21	,	,	PUNCT
fueconorg-5196	336	22	1203	1203	NUM
fueconorg-5196	336	23	)	)	PUNCT
fueconorg-5196	336	24	,	,	PUNCT
fueconorg-5196	336	25	washington	washington	PROPN
fueconorg-5196	336	26	:	:	PUNCT
fueconorg-5196	336	27	world	world	PROPN
fueconorg-5196	336	28	bank	bank	PROPN
fueconorg-5196	336	29	.	.	PUNCT
fueconorg-5196	337	1	brondolo	brondolo	PROPN
fueconorg-5196	337	2	,	,	PUNCT
fueconorg-5196	337	3	j.	j.	PROPN
fueconorg-5196	337	4	(	(	PUNCT
fueconorg-5196	337	5	2009	2009	NUM
fueconorg-5196	337	6	)	)	PUNCT
fueconorg-5196	337	7	.	.	PUNCT
fueconorg-5196	338	1	collecting	collect	VERB
fueconorg-5196	338	2	taxes	taxis	NOUN
fueconorg-5196	338	3	during	during	ADP
fueconorg-5196	338	4	an	an	DET
fueconorg-5196	338	5	economic	economic	ADJ
fueconorg-5196	338	6	crisis	crisis	NOUN
fueconorg-5196	338	7	:	:	PUNCT
fueconorg-5196	338	8	challenges	challenge	NOUN
fueconorg-5196	338	9	and	and	CCONJ
fueconorg-5196	338	10	policy	policy	NOUN
fueconorg-5196	338	11	options	option	NOUN
fueconorg-5196	338	12	,	,	PUNCT
fueconorg-5196	338	13	imf	imf	PROPN
fueconorg-5196	338	14	staff	staff	NOUN
fueconorg-5196	338	15	position	position	NOUN
fueconorg-5196	338	16	note	note	NOUN
fueconorg-5196	338	17	,	,	PUNCT
fueconorg-5196	338	18	spn/09/17	spn/09/17	PROPN
fueconorg-5196	338	19	,	,	PUNCT
fueconorg-5196	338	20	washington	washington	PROPN
fueconorg-5196	338	21	:	:	PUNCT
fueconorg-5196	338	22	international	international	ADJ
fueconorg-5196	338	23	monetary	monetary	ADJ
fueconorg-5196	338	24	fund	fund	NOUN
fueconorg-5196	338	25	.	.	PUNCT
fueconorg-5196	339	1	canale	canale	PROPN
fueconorg-5196	339	2	r.r	r.r	PROPN
fueconorg-5196	339	3	.	.	PROPN
fueconorg-5196	339	4	&	&	CCONJ
fueconorg-5196	339	5	liotti	liotti	PROPN
fueconorg-5196	339	6	,	,	PUNCT
fueconorg-5196	339	7	g.	g.	PROPN
fueconorg-5196	339	8	(	(	PUNCT
fueconorg-5196	339	9	2015	2015	NUM
fueconorg-5196	339	10	)	)	PUNCT
fueconorg-5196	339	11	.	.	PUNCT
fueconorg-5196	340	1	discretionary	discretionary	ADJ
fueconorg-5196	340	2	fiscal	fiscal	ADJ
fueconorg-5196	340	3	policy	policy	NOUN
fueconorg-5196	340	4	measures	measure	NOUN
fueconorg-5196	340	5	and	and	CCONJ
fueconorg-5196	340	6	growth	growth	NOUN
fueconorg-5196	340	7	in	in	ADP
fueconorg-5196	340	8	the	the	DET
fueconorg-5196	340	9	selected	select	VERB
fueconorg-5196	340	10	eurozone	eurozone	NOUN
fueconorg-5196	340	11	countries	country	NOUN
fueconorg-5196	340	12	,	,	PUNCT
fueconorg-5196	340	13	stock	stock	NOUN
fueconorg-5196	340	14	and	and	CCONJ
fueconorg-5196	340	15	forex	forex	ADJ
fueconorg-5196	340	16	trading	trading	NOUN
fueconorg-5196	340	17	,	,	PUNCT
fueconorg-5196	340	18	4	4	NUM
fueconorg-5196	340	19	(	(	PUNCT
fueconorg-5196	340	20	2	2	NUM
fueconorg-5196	340	21	)	)	PUNCT
fueconorg-5196	340	22	,	,	PUNCT
fueconorg-5196	340	23	1	1	NUM
fueconorg-5196	340	24	-	-	SYM
fueconorg-5196	340	25	6	6	NUM
fueconorg-5196	340	26	.	.	PUNCT
fueconorg-5196	341	1	cheeseman	cheeseman	PROPN
fueconorg-5196	341	2	,	,	PUNCT
fueconorg-5196	341	3	n.	n.	PROPN
fueconorg-5196	341	4	&	&	CCONJ
fueconorg-5196	341	5	griffiths	griffiths	PROPN
fueconorg-5196	341	6	,	,	PUNCT
fueconorg-5196	341	7	r.	r.	PROPN
fueconorg-5196	341	8	increasing	increase	VERB
fueconorg-5196	341	9	tax	tax	NOUN
fueconorg-5196	341	10	revenue	revenue	NOUN
fueconorg-5196	341	11	in	in	ADP
fueconorg-5196	341	12	sub	sub	ADJ
fueconorg-5196	341	13	-	-	ADJ
fueconorg-5196	341	14	saharan	saharan	ADJ
fueconorg-5196	341	15	africa	africa	PROPN
fueconorg-5196	341	16	:	:	PUNCT
fueconorg-5196	341	17	the	the	DET
fueconorg-5196	341	18	case	case	NOUN
fueconorg-5196	341	19	of	of	ADP
fueconorg-5196	341	20	kenya	kenya	PROPN
fueconorg-5196	341	21	,	,	PUNCT
fueconorg-5196	341	22	the	the	DET
fueconorg-5196	341	23	oxford	oxford	PROPN
fueconorg-5196	341	24	council	council	NOUN
fueconorg-5196	341	25	on	on	ADP
fueconorg-5196	341	26	good	good	ADJ
fueconorg-5196	341	27	governance	governance	NOUN
fueconorg-5196	341	28	no	no	INTJ
fueconorg-5196	341	29	.	.	NOUN
fueconorg-5196	342	1	6	6	NUM
fueconorg-5196	342	2	,	,	PUNCT
fueconorg-5196	342	3	1	1	NUM
fueconorg-5196	342	4	-	-	SYM
fueconorg-5196	342	5	28	28	NUM
fueconorg-5196	342	6	.	.	PUNCT
fueconorg-5196	343	1	đurović	đurović	PROPN
fueconorg-5196	343	2	todorović	todorović	PROPN
fueconorg-5196	343	3	,	,	PUNCT
fueconorg-5196	343	4	j.	j.	PROPN
fueconorg-5196	343	5	&	&	CCONJ
fueconorg-5196	343	6	đorđević	đorđević	PROPN
fueconorg-5196	343	7	,	,	PUNCT
fueconorg-5196	343	8	m.	m.	NOUN
fueconorg-5196	343	9	(	(	PUNCT
fueconorg-5196	343	10	2013	2013	NUM
fueconorg-5196	343	11	)	)	PUNCT
fueconorg-5196	343	12	.	.	PUNCT
fueconorg-5196	344	1	porezi	porezi	VERB
fueconorg-5196	344	2	na	na	PART
fueconorg-5196	344	3	potrošnju	potrošnju	VERB
fueconorg-5196	344	4	[	[	PUNCT
fueconorg-5196	344	5	taxes	taxis	NOUN
fueconorg-5196	344	6	on	on	ADP
fueconorg-5196	344	7	consumption	consumption	NOUN
fueconorg-5196	344	8	]	]	PUNCT
fueconorg-5196	344	9	.	.	PUNCT
fueconorg-5196	345	1	niš	niš	PROPN
fueconorg-5196	345	2	:	:	PUNCT
fueconorg-5196	345	3	ekonomski	ekonomski	PROPN
fueconorg-5196	345	4	fakultet	fakultet	PROPN
fueconorg-5196	345	5	.	.	PUNCT
fueconorg-5196	346	1	đurović	đurović	PROPN
fueconorg-5196	346	2	todorović	todorović	PROPN
fueconorg-5196	346	3	,	,	PUNCT
fueconorg-5196	346	4	j.	j.	PROPN
fueconorg-5196	346	5	,	,	PUNCT
fueconorg-5196	346	6	đorđević	đorđević	NUM
fueconorg-5196	346	7	,	,	PUNCT
fueconorg-5196	346	8	m.	m.	NOUN
fueconorg-5196	346	9	&	&	CCONJ
fueconorg-5196	346	10	ristić	ristić	PROPN
fueconorg-5196	346	11	,	,	PUNCT
fueconorg-5196	346	12	m.	m.	NOUN
fueconorg-5196	346	13	(	(	PUNCT
fueconorg-5196	346	14	2019	2019	NUM
fueconorg-5196	346	15	)	)	PUNCT
fueconorg-5196	346	16	.	.	PUNCT
fueconorg-5196	347	1	struktura	struktura	PROPN
fueconorg-5196	347	2	savremenih	savremenih	ADJ
fueconorg-5196	347	3	poreskih	poreskih	PROPN
fueconorg-5196	347	4	sistema	sistema	NOUN
fueconorg-5196	348	1	[	[	X
fueconorg-5196	348	2	the	the	DET
fueconorg-5196	348	3	structure	structure	NOUN
fueconorg-5196	348	4	of	of	ADP
fueconorg-5196	348	5	modern	modern	ADJ
fueconorg-5196	348	6	tax	tax	NOUN
fueconorg-5196	348	7	systems	system	NOUN
fueconorg-5196	348	8	]	]	PUNCT
fueconorg-5196	348	9	.	.	PUNCT
fueconorg-5196	349	1	niš	niš	PROPN
fueconorg-5196	349	2	:	:	PUNCT
fueconorg-5196	349	3	ekonomski	ekonomski	PROPN
fueconorg-5196	349	4	fakultet	fakultet	PROPN
fueconorg-5196	349	5	.	.	PUNCT
fueconorg-5196	350	1	ebrill	ebrill	PROPN
fueconorg-5196	350	2	,	,	PUNCT
fueconorg-5196	350	3	l.	l.	PROPN
fueconorg-5196	350	4	,	,	PUNCT
fueconorg-5196	350	5	keen	keen	ADJ
fueconorg-5196	350	6	,	,	PUNCT
fueconorg-5196	350	7	m.	m.	NOUN
fueconorg-5196	350	8	,	,	PUNCT
fueconorg-5196	350	9	bodin	bodin	PROPN
fueconorg-5196	350	10	,	,	PUNCT
fueconorg-5196	350	11	j.p	j.p	PROPN
fueconorg-5196	350	12	.	.	PROPN
fueconorg-5196	350	13	&	&	CCONJ
fueconorg-5196	350	14	summers	summers	PROPN
fueconorg-5196	350	15	,	,	PUNCT
fueconorg-5196	350	16	v.	v.	PROPN
fueconorg-5196	350	17	(	(	PUNCT
fueconorg-5196	350	18	2002	2002	NUM
fueconorg-5196	350	19	)	)	PUNCT
fueconorg-5196	350	20	.	.	PUNCT
fueconorg-5196	351	1	the	the	DET
fueconorg-5196	351	2	allure	allure	NOUN
fueconorg-5196	351	3	of	of	ADP
fueconorg-5196	351	4	the	the	DET
fueconorg-5196	351	5	value	value	NOUN
fueconorg-5196	351	6	-	-	PUNCT
fueconorg-5196	351	7	added	add	VERB
fueconorg-5196	351	8	tax	tax	NOUN
fueconorg-5196	351	9	,	,	PUNCT
fueconorg-5196	351	10	finance	finance	NOUN
fueconorg-5196	351	11	and	and	CCONJ
fueconorg-5196	351	12	development	development	NOUN
fueconorg-5196	351	13	,	,	PUNCT
fueconorg-5196	351	14	a	a	DET
fueconorg-5196	351	15	quarterly	quarterly	ADJ
fueconorg-5196	351	16	magazine	magazine	NOUN
fueconorg-5196	351	17	of	of	ADP
fueconorg-5196	351	18	the	the	DET
fueconorg-5196	351	19	imf	imf	PROPN
fueconorg-5196	351	20	,	,	PUNCT
fueconorg-5196	351	21	june	june	PROPN
fueconorg-5196	351	22	2002	2002	NUM
fueconorg-5196	351	23	,	,	PUNCT
fueconorg-5196	351	24	39	39	NUM
fueconorg-5196	351	25	(	(	PUNCT
fueconorg-5196	351	26	2	2	NUM
fueconorg-5196	351	27	)	)	PUNCT
fueconorg-5196	351	28	.	.	PUNCT
fueconorg-5196	352	1	emran	emran	PROPN
fueconorg-5196	352	2	,	,	PUNCT
fueconorg-5196	352	3	m.s	m.s	PROPN
fueconorg-5196	352	4	.	.	PROPN
fueconorg-5196	352	5	&	&	CCONJ
fueconorg-5196	352	6	stiglitz	stiglitz	PROPN
fueconorg-5196	352	7	,	,	PUNCT
fueconorg-5196	352	8	j.	j.	PROPN
fueconorg-5196	352	9	(	(	PUNCT
fueconorg-5196	352	10	2005	2005	NUM
fueconorg-5196	352	11	)	)	PUNCT
fueconorg-5196	352	12	.	.	PUNCT
fueconorg-5196	353	1	on	on	ADP
fueconorg-5196	353	2	selective	selective	ADJ
fueconorg-5196	353	3	indirect	indirect	ADJ
fueconorg-5196	353	4	tax	tax	NOUN
fueconorg-5196	353	5	reform	reform	NOUN
fueconorg-5196	353	6	in	in	ADP
fueconorg-5196	353	7	developing	develop	VERB
fueconorg-5196	353	8	countries	country	NOUN
fueconorg-5196	353	9	.	.	PUNCT
fueconorg-5196	354	1	journal	journal	NOUN
fueconorg-5196	354	2	of	of	ADP
fueconorg-5196	354	3	public	public	ADJ
fueconorg-5196	354	4	economics	economic	NOUN
fueconorg-5196	354	5	,	,	PUNCT
fueconorg-5196	354	6	89	89	NUM
fueconorg-5196	354	7	(	(	PUNCT
fueconorg-5196	354	8	2005	2005	NUM
fueconorg-5196	354	9	)	)	PUNCT
fueconorg-5196	354	10	,	,	PUNCT
fueconorg-5196	354	11	599	599	NUM
fueconorg-5196	354	12	-	-	SYM
fueconorg-5196	354	13	623	623	NUM
fueconorg-5196	354	14	.	.	PUNCT
fueconorg-5196	355	1	european	european	PROPN
fueconorg-5196	355	2	commission	commission	PROPN
fueconorg-5196	355	3	(	(	PUNCT
fueconorg-5196	355	4	2019	2019	NUM
fueconorg-5196	355	5	)	)	PUNCT
fueconorg-5196	355	6	.	.	PUNCT
fueconorg-5196	356	1	vat	vat	NOUN
fueconorg-5196	356	2	rates	rate	NOUN
fueconorg-5196	356	3	applied	apply	VERB
fueconorg-5196	356	4	in	in	ADP
fueconorg-5196	356	5	the	the	DET
fueconorg-5196	356	6	member	member	NOUN
fueconorg-5196	356	7	states	state	NOUN
fueconorg-5196	356	8	of	of	ADP
fueconorg-5196	356	9	the	the	DET
fueconorg-5196	356	10	european	european	PROPN
fueconorg-5196	356	11	union	union	PROPN
fueconorg-5196	356	12	,	,	PUNCT
fueconorg-5196	356	13	brussels	brussels	PROPN
fueconorg-5196	356	14	:	:	PUNCT
fueconorg-5196	356	15	european	european	PROPN
fueconorg-5196	356	16	commission	commission	PROPN
fueconorg-5196	356	17	.	.	PUNCT
fueconorg-5196	357	1	fortuzi	fortuzi	PROPN
fueconorg-5196	357	2	,	,	PUNCT
fueconorg-5196	357	3	s.	s.	PROPN
fueconorg-5196	357	4	&	&	CCONJ
fueconorg-5196	357	5	doda	doda	PROPN
fueconorg-5196	357	6	,	,	PUNCT
fueconorg-5196	357	7	s.	s.	PROPN
fueconorg-5196	357	8	(	(	PUNCT
fueconorg-5196	357	9	2015	2015	NUM
fueconorg-5196	357	10	)	)	PUNCT
fueconorg-5196	357	11	.	.	PUNCT
fueconorg-5196	358	1	fiscal	fiscal	ADJ
fueconorg-5196	358	2	policy	policy	NOUN
fueconorg-5196	358	3	in	in	ADP
fueconorg-5196	358	4	albania	albania	PROPN
fueconorg-5196	358	5	,	,	PUNCT
fueconorg-5196	358	6	international	international	ADJ
fueconorg-5196	358	7	journal	journal	NOUN
fueconorg-5196	358	8	of	of	ADP
fueconorg-5196	358	9	economics	economic	NOUN
fueconorg-5196	358	10	,	,	PUNCT
fueconorg-5196	358	11	commerce	commerce	NOUN
fueconorg-5196	358	12	and	and	CCONJ
fueconorg-5196	358	13	management	management	NOUN
fueconorg-5196	358	14	,	,	PUNCT
fueconorg-5196	358	15	3	3	NUM
fueconorg-5196	358	16	(	(	PUNCT
fueconorg-5196	358	17	6	6	NUM
fueconorg-5196	358	18	)	)	PUNCT
fueconorg-5196	358	19	,	,	PUNCT
fueconorg-5196	358	20	627	627	NUM
fueconorg-5196	358	21	-	-	SYM
fueconorg-5196	358	22	633	633	NUM
fueconorg-5196	358	23	.	.	PUNCT
fueconorg-5196	359	1	grandcolas	grandcola	NOUN
fueconorg-5196	359	2	,	,	PUNCT
fueconorg-5196	359	3	c.	c.	PROPN
fueconorg-5196	359	4	(	(	PUNCT
fueconorg-5196	359	5	2005	2005	NUM
fueconorg-5196	359	6	)	)	PUNCT
fueconorg-5196	359	7	.	.	PUNCT
fueconorg-5196	360	1	the	the	DET
fueconorg-5196	360	2	occasional	occasional	ADJ
fueconorg-5196	360	3	failure	failure	NOUN
fueconorg-5196	360	4	in	in	ADP
fueconorg-5196	360	5	vat	vat	NOUN
fueconorg-5196	360	6	implementation	implementation	NOUN
fueconorg-5196	360	7	:	:	PUNCT
fueconorg-5196	360	8	lessons	lesson	NOUN
fueconorg-5196	360	9	for	for	ADP
fueconorg-5196	360	10	the	the	DET
fueconorg-5196	360	11	pacific	pacific	PROPN
fueconorg-5196	360	12	,	,	PUNCT
fueconorg-5196	360	13	asia	asia	PROPN
fueconorg-5196	360	14	pacific	pacific	PROPN
fueconorg-5196	360	15	tax	tax	PROPN
fueconorg-5196	360	16	bulletin	bulletin	NOUN
fueconorg-5196	360	17	,	,	PUNCT
fueconorg-5196	360	18	6	6	NUM
fueconorg-5196	360	19	-	-	SYM
fueconorg-5196	360	20	13	13	NUM
fueconorg-5196	360	21	.	.	PUNCT
fueconorg-5196	361	1	gupta	gupta	PROPN
fueconorg-5196	361	2	,	,	PUNCT
fueconorg-5196	361	3	v.	v.	PROPN
fueconorg-5196	361	4	(	(	PUNCT
fueconorg-5196	361	5	1999	1999	NUM
fueconorg-5196	361	6	)	)	PUNCT
fueconorg-5196	361	7	.	.	PUNCT
fueconorg-5196	362	1	spss	spss	PROPN
fueconorg-5196	362	2	for	for	ADP
fueconorg-5196	362	3	beginners	beginner	NOUN
fueconorg-5196	362	4	.	.	PUNCT
fueconorg-5196	363	1	vjbooks	vjbooks	PROPN
fueconorg-5196	363	2	inc	inc	PROPN
fueconorg-5196	363	3	.	.	PROPN
fueconorg-5196	363	4	hajdúchová	hajdúchová	PROPN
fueconorg-5196	363	5	,	,	PUNCT
fueconorg-5196	363	6	i.	i.	PROPN
fueconorg-5196	363	7	,	,	PUNCT
fueconorg-5196	363	8	sedliačiková	sedliačiková	NOUN
fueconorg-5196	363	9	,	,	PUNCT
fueconorg-5196	363	10	m.	m.	PROPN
fueconorg-5196	363	11	&	&	CCONJ
fueconorg-5196	363	12	viszlai	viszlai	PROPN
fueconorg-5196	363	13	,	,	PUNCT
fueconorg-5196	363	14	i.	i.	PROPN
fueconorg-5196	363	15	(	(	PUNCT
fueconorg-5196	363	16	2015	2015	NUM
fueconorg-5196	363	17	)	)	PUNCT
fueconorg-5196	363	18	.	.	PUNCT
fueconorg-5196	364	1	value	value	NOUN
fueconorg-5196	364	2	-	-	PUNCT
fueconorg-5196	364	3	added	add	VERB
fueconorg-5196	364	4	tax	tax	NOUN
fueconorg-5196	364	5	impact	impact	NOUN
fueconorg-5196	364	6	on	on	ADP
fueconorg-5196	364	7	the	the	DET
fueconorg-5196	364	8	state	state	NOUN
fueconorg-5196	364	9	budget	budget	NOUN
fueconorg-5196	364	10	expenditures	expenditure	NOUN
fueconorg-5196	364	11	and	and	CCONJ
fueconorg-5196	364	12	incomes	income	NOUN
fueconorg-5196	364	13	,	,	PUNCT
fueconorg-5196	364	14	procedia	procedia	NOUN
fueconorg-5196	364	15	economics	economic	NOUN
fueconorg-5196	364	16	and	and	CCONJ
fueconorg-5196	364	17	finance	finance	NOUN
fueconorg-5196	364	18	,	,	PUNCT
fueconorg-5196	364	19	34	34	NUM
fueconorg-5196	364	20	(	(	PUNCT
fueconorg-5196	364	21	2015	2015	NUM
fueconorg-5196	364	22	)	)	PUNCT
fueconorg-5196	364	23	,	,	PUNCT
fueconorg-5196	364	24	676	676	NUM
fueconorg-5196	364	25	-	-	SYM
fueconorg-5196	364	26	681	681	NUM
fueconorg-5196	364	27	.	.	PUNCT
fueconorg-5196	365	1	hodzic	hodzic	PROPN
fueconorg-5196	365	2	,	,	PUNCT
fueconorg-5196	365	3	s.	s.	PROPN
fueconorg-5196	365	4	&	&	CCONJ
fueconorg-5196	365	5	celebi	celebi	PROPN
fueconorg-5196	365	6	,	,	PUNCT
fueconorg-5196	365	7	h.	h.	PROPN
fueconorg-5196	365	8	(	(	PUNCT
fueconorg-5196	365	9	2017	2017	NUM
fueconorg-5196	365	10	)	)	PUNCT
fueconorg-5196	365	11	.	.	PUNCT
fueconorg-5196	366	1	value	value	NOUN
fueconorg-5196	366	2	added	add	VERB
fueconorg-5196	366	3	tax	tax	NOUN
fueconorg-5196	366	4	and	and	CCONJ
fueconorg-5196	366	5	its	its	PRON
fueconorg-5196	366	6	efficiency	efficiency	NOUN
fueconorg-5196	366	7	:	:	PUNCT
fueconorg-5196	366	8	eu-28	eu-28	ADJ
fueconorg-5196	366	9	and	and	CCONJ
fueconorg-5196	366	10	turkey	turkey	NOUN
fueconorg-5196	366	11	,	,	PUNCT
fueconorg-5196	366	12	utms	utms	ADJ
fueconorg-5196	366	13	journal	journal	NOUN
fueconorg-5196	366	14	of	of	ADP
fueconorg-5196	366	15	economics	economic	NOUN
fueconorg-5196	366	16	,	,	PUNCT
fueconorg-5196	366	17	8	8	NUM
fueconorg-5196	366	18	(	(	PUNCT
fueconorg-5196	366	19	2	2	NUM
fueconorg-5196	366	20	)	)	PUNCT
fueconorg-5196	366	21	,	,	PUNCT
fueconorg-5196	366	22	79	79	NUM
fueconorg-5196	366	23	-	-	SYM
fueconorg-5196	366	24	90	90	NUM
fueconorg-5196	366	25	.	.	PUNCT
fueconorg-5196	367	1	hybka	hybka	NOUN
fueconorg-5196	367	2	,	,	PUNCT
fueconorg-5196	367	3	m.	m.	NOUN
fueconorg-5196	367	4	(	(	PUNCT
fueconorg-5196	367	5	2009	2009	NUM
fueconorg-5196	367	6	)	)	PUNCT
fueconorg-5196	367	7	.	.	PUNCT
fueconorg-5196	368	1	vat	vat	NOUN
fueconorg-5196	368	2	collection	collection	NOUN
fueconorg-5196	368	3	efficiency	efficiency	NOUN
fueconorg-5196	368	4	in	in	ADP
fueconorg-5196	368	5	poland	poland	PROPN
fueconorg-5196	368	6	before	before	ADP
fueconorg-5196	368	7	and	and	CCONJ
fueconorg-5196	368	8	after	after	ADP
fueconorg-5196	368	9	accession	accession	NOUN
fueconorg-5196	368	10	to	to	ADP
fueconorg-5196	368	11	the	the	DET
fueconorg-5196	368	12	european	european	PROPN
fueconorg-5196	368	13	union	union	PROPN
fueconorg-5196	368	14	-	-	PUNCT
fueconorg-5196	368	15	a	a	DET
fueconorg-5196	368	16	comparative	comparative	ADJ
fueconorg-5196	368	17	analysis	analysis	NOUN
fueconorg-5196	368	18	,	,	PUNCT
fueconorg-5196	368	19	ekonomika	ekonomika	X
fueconorg-5196	368	20	,	,	PUNCT
fueconorg-5196	368	21	2009	2009	NUM
fueconorg-5196	368	22	(	(	PUNCT
fueconorg-5196	368	23	85	85	NUM
fueconorg-5196	368	24	)	)	PUNCT
fueconorg-5196	368	25	.	.	PUNCT
fueconorg-5196	369	1	izedonmi	izedonmi	PROPN
fueconorg-5196	369	2	,	,	PUNCT
fueconorg-5196	369	3	f.i.o	f.i.o	PROPN
fueconorg-5196	369	4	.	.	PROPN
fueconorg-5196	369	5	&	&	CCONJ
fueconorg-5196	369	6	okunbor	okunbor	PROPN
fueconorg-5196	369	7	,	,	PUNCT
fueconorg-5196	369	8	j.a	j.a	PROPN
fueconorg-5196	369	9	.	.	PROPN
fueconorg-5196	369	10	(	(	PUNCT
fueconorg-5196	369	11	2014	2014	NUM
fueconorg-5196	369	12	)	)	PUNCT
fueconorg-5196	369	13	.	.	PUNCT
fueconorg-5196	370	1	the	the	DET
fueconorg-5196	370	2	roles	role	NOUN
fueconorg-5196	370	3	of	of	ADP
fueconorg-5196	370	4	value	value	NOUN
fueconorg-5196	370	5	added	add	VERB
fueconorg-5196	370	6	tax	tax	NOUN
fueconorg-5196	370	7	in	in	ADP
fueconorg-5196	370	8	the	the	DET
fueconorg-5196	370	9	economic	economic	ADJ
fueconorg-5196	370	10	growth	growth	NOUN
fueconorg-5196	370	11	of	of	ADP
fueconorg-5196	370	12	nigeria	nigeria	PROPN
fueconorg-5196	370	13	.	.	PUNCT
fueconorg-5196	371	1	british	british	PROPN
fueconorg-5196	371	2	journal	journal	PROPN
fueconorg-5196	371	3	of	of	ADP
fueconorg-5196	371	4	economics	economic	NOUN
fueconorg-5196	371	5	,	,	PUNCT
fueconorg-5196	371	6	management	management	NOUN
fueconorg-5196	371	7	and	and	CCONJ
fueconorg-5196	371	8	trade	trade	NOUN
fueconorg-5196	371	9	,	,	PUNCT
fueconorg-5196	371	10	12	12	NUM
fueconorg-5196	371	11	(	(	PUNCT
fueconorg-5196	371	12	4	4	NUM
fueconorg-5196	371	13	)	)	PUNCT
fueconorg-5196	371	14	,	,	PUNCT
fueconorg-5196	371	15	1999	1999	NUM
fueconorg-5196	371	16	-	-	SYM
fueconorg-5196	371	17	2007	2007	NUM
fueconorg-5196	371	18	.	.	PUNCT
fueconorg-5196	372	1	jovičić	jovičić	PROPN
fueconorg-5196	372	2	,	,	PUNCT
fueconorg-5196	372	3	m.	m.	PROPN
fueconorg-5196	372	4	&	&	CCONJ
fueconorg-5196	372	5	dragutinović	dragutinović	PROPN
fueconorg-5196	372	6	mitrović	mitrović	PROPN
fueconorg-5196	372	7	,	,	PUNCT
fueconorg-5196	372	8	r.	r.	PROPN
fueconorg-5196	372	9	(	(	PUNCT
fueconorg-5196	372	10	2011	2011	NUM
fueconorg-5196	372	11	)	)	PUNCT
fueconorg-5196	372	12	.	.	PUNCT
fueconorg-5196	373	1	ekonometrijski	ekonometrijski	PROPN
fueconorg-5196	373	2	metodi	metodi	INTJ
fueconorg-5196	373	3	i	i	PRON
fueconorg-5196	373	4	modeli	modeli	VERB
fueconorg-5196	374	1	[	[	X
fueconorg-5196	374	2	econometric	econometric	ADJ
fueconorg-5196	374	3	methods	method	NOUN
fueconorg-5196	374	4	and	and	CCONJ
fueconorg-5196	374	5	models	model	NOUN
fueconorg-5196	374	6	]	]	PUNCT
fueconorg-5196	374	7	.	.	PUNCT
fueconorg-5196	375	1	beograd	beograd	PROPN
fueconorg-5196	375	2	:	:	PUNCT
fueconorg-5196	375	3	ekonomski	ekonomski	PROPN
fueconorg-5196	375	4	fakultet	fakultet	NOUN
fueconorg-5196	375	5	.	.	PUNCT
fueconorg-5196	376	1	keen	keen	ADJ
fueconorg-5196	376	2	,	,	PUNCT
fueconorg-5196	376	3	m.	m.	NOUN
fueconorg-5196	376	4	&	&	CCONJ
fueconorg-5196	376	5	lockwood	lockwood	PROPN
fueconorg-5196	376	6	,	,	PUNCT
fueconorg-5196	376	7	b.	b.	PROPN
fueconorg-5196	376	8	(	(	PUNCT
fueconorg-5196	376	9	2010	2010	NUM
fueconorg-5196	376	10	)	)	PUNCT
fueconorg-5196	376	11	.	.	PUNCT
fueconorg-5196	377	1	the	the	DET
fueconorg-5196	377	2	value	value	NOUN
fueconorg-5196	377	3	added	add	VERB
fueconorg-5196	377	4	tax	tax	NOUN
fueconorg-5196	377	5	:	:	PUNCT
fueconorg-5196	377	6	its	its	PRON
fueconorg-5196	377	7	causes	cause	NOUN
fueconorg-5196	377	8	and	and	CCONJ
fueconorg-5196	377	9	consequences	consequence	NOUN
fueconorg-5196	377	10	.	.	PUNCT
fueconorg-5196	378	1	journal	journal	NOUN
fueconorg-5196	378	2	of	of	ADP
fueconorg-5196	378	3	development	development	NOUN
fueconorg-5196	378	4	economics	economic	NOUN
fueconorg-5196	378	5	,	,	PUNCT
fueconorg-5196	378	6	92	92	NUM
fueconorg-5196	378	7	(	(	PUNCT
fueconorg-5196	378	8	2	2	NUM
fueconorg-5196	378	9	)	)	PUNCT
fueconorg-5196	378	10	,	,	PUNCT
fueconorg-5196	378	11	138	138	NUM
fueconorg-5196	378	12	-	-	SYM
fueconorg-5196	378	13	151	151	NUM
fueconorg-5196	378	14	.	.	PUNCT
fueconorg-5196	379	1	keen	keen	ADJ
fueconorg-5196	379	2	,	,	PUNCT
fueconorg-5196	379	3	m.	m.	PROPN
fueconorg-5196	379	4	&	&	CCONJ
fueconorg-5196	379	5	smith	smith	PROPN
fueconorg-5196	379	6	,	,	PUNCT
fueconorg-5196	379	7	s.	s.	PROPN
fueconorg-5196	379	8	(	(	PUNCT
fueconorg-5196	379	9	2007	2007	NUM
fueconorg-5196	379	10	)	)	PUNCT
fueconorg-5196	379	11	.	.	PUNCT
fueconorg-5196	380	1	vat	vat	NOUN
fueconorg-5196	380	2	fraud	fraud	NOUN
fueconorg-5196	380	3	and	and	CCONJ
fueconorg-5196	380	4	evasion	evasion	NOUN
fueconorg-5196	380	5	:	:	PUNCT
fueconorg-5196	380	6	what	what	PRON
fueconorg-5196	380	7	do	do	AUX
fueconorg-5196	380	8	we	we	PRON
fueconorg-5196	380	9	know	know	VERB
fueconorg-5196	380	10	and	and	CCONJ
fueconorg-5196	380	11	what	what	PRON
fueconorg-5196	380	12	can	can	AUX
fueconorg-5196	380	13	be	be	AUX
fueconorg-5196	380	14	done	do	VERB
fueconorg-5196	380	15	?	?	PUNCT
fueconorg-5196	380	16	.	.	PUNCT
fueconorg-5196	381	1	(	(	PUNCT
fueconorg-5196	381	2	imf	imf	PROPN
fueconorg-5196	381	3	working	working	PROPN
fueconorg-5196	381	4	paper	paper	NOUN
fueconorg-5196	381	5	,	,	PUNCT
fueconorg-5196	381	6	wp/07/31	wp/07/31	PROPN
fueconorg-5196	381	7	)	)	PUNCT
fueconorg-5196	381	8	,	,	PUNCT
fueconorg-5196	381	9	washington	washington	PROPN
fueconorg-5196	381	10	:	:	PUNCT
fueconorg-5196	381	11	international	international	ADJ
fueconorg-5196	381	12	monetary	monetary	ADJ
fueconorg-5196	381	13	fund	fund	NOUN
fueconorg-5196	381	14	.	.	PUNCT
fueconorg-5196	382	1	keen	keen	ADJ
fueconorg-5196	382	2	,	,	PUNCT
fueconorg-5196	382	3	m.	m.	NOUN
fueconorg-5196	382	4	(	(	PUNCT
fueconorg-5196	382	5	2007	2007	NUM
fueconorg-5196	382	6	)	)	PUNCT
fueconorg-5196	382	7	.	.	PUNCT
fueconorg-5196	383	1	vat	vat	NOUN
fueconorg-5196	383	2	attacks	attack	NOUN
fueconorg-5196	383	3	!	!	PUNCT
fueconorg-5196	383	4	,	,	PUNCT
fueconorg-5196	383	5	(	(	PUNCT
fueconorg-5196	383	6	imf	imf	PROPN
fueconorg-5196	383	7	working	working	PROPN
fueconorg-5196	383	8	paper	paper	NOUN
fueconorg-5196	383	9	,	,	PUNCT
fueconorg-5196	383	10	wp/07/142	wp/07/142	PROPN
fueconorg-5196	383	11	)	)	PUNCT
fueconorg-5196	383	12	,	,	PUNCT
fueconorg-5196	383	13	washington	washington	PROPN
fueconorg-5196	383	14	:	:	PUNCT
fueconorg-5196	383	15	international	international	ADJ
fueconorg-5196	383	16	monetary	monetary	ADJ
fueconorg-5196	383	17	fund	fund	NOUN
fueconorg-5196	383	18	.	.	PUNCT
fueconorg-5196	384	1	keen	keen	ADJ
fueconorg-5196	384	2	,	,	PUNCT
fueconorg-5196	384	3	m.	m.	NOUN
fueconorg-5196	384	4	(	(	PUNCT
fueconorg-5196	384	5	2013	2013	NUM
fueconorg-5196	384	6	)	)	PUNCT
fueconorg-5196	384	7	.	.	PUNCT
fueconorg-5196	385	1	the	the	DET
fueconorg-5196	385	2	anatomy	anatomy	NOUN
fueconorg-5196	385	3	of	of	ADP
fueconorg-5196	385	4	the	the	DET
fueconorg-5196	385	5	vat	vat	NOUN
fueconorg-5196	385	6	.	.	PUNCT
fueconorg-5196	386	1	national	national	ADJ
fueconorg-5196	386	2	tax	tax	PROPN
fueconorg-5196	386	3	journal	journal	PROPN
fueconorg-5196	386	4	,	,	PUNCT
fueconorg-5196	386	5	66	66	NUM
fueconorg-5196	386	6	(	(	PUNCT
fueconorg-5196	386	7	2	2	NUM
fueconorg-5196	386	8	)	)	PUNCT
fueconorg-5196	386	9	,	,	PUNCT
fueconorg-5196	386	10	423	423	NUM
fueconorg-5196	386	11	-	-	SYM
fueconorg-5196	386	12	446	446	NUM
fueconorg-5196	386	13	.	.	PUNCT
fueconorg-5196	387	1	klun	klun	PROPN
fueconorg-5196	387	2	,	,	PUNCT
fueconorg-5196	387	3	m.	m.	NOUN
fueconorg-5196	387	4	(	(	PUNCT
fueconorg-5196	387	5	2003	2003	NUM
fueconorg-5196	387	6	)	)	PUNCT
fueconorg-5196	387	7	.	.	PUNCT
fueconorg-5196	388	1	administrative	administrative	ADJ
fueconorg-5196	388	2	costs	cost	NOUN
fueconorg-5196	388	3	of	of	ADP
fueconorg-5196	388	4	taxation	taxation	NOUN
fueconorg-5196	388	5	in	in	ADP
fueconorg-5196	388	6	a	a	DET
fueconorg-5196	388	7	transition	transition	NOUN
fueconorg-5196	388	8	country	country	NOUN
fueconorg-5196	388	9	:	:	PUNCT
fueconorg-5196	388	10	the	the	DET
fueconorg-5196	388	11	case	case	NOUN
fueconorg-5196	388	12	of	of	ADP
fueconorg-5196	388	13	slovenia	slovenia	PROPN
fueconorg-5196	388	14	.	.	PUNCT
fueconorg-5196	389	1	finance	finance	VERB
fueconorg-5196	389	2	a	a	DET
fueconorg-5196	389	3	úvûr	úvûr	PROPN
fueconorg-5196	389	4	,	,	PUNCT
fueconorg-5196	389	5	53	53	NUM
fueconorg-5196	389	6	(	(	PUNCT
fueconorg-5196	389	7	1	1	NUM
fueconorg-5196	389	8	-	-	SYM
fueconorg-5196	389	9	2	2	NUM
fueconorg-5196	389	10	)	)	PUNCT
fueconorg-5196	389	11	,	,	PUNCT
fueconorg-5196	389	12	75	75	NUM
fueconorg-5196	389	13	-	-	SYM
fueconorg-5196	389	14	84	84	NUM
fueconorg-5196	389	15	.	.	PUNCT
fueconorg-5196	390	1	le	le	PROPN
fueconorg-5196	390	2	,	,	PUNCT
fueconorg-5196	390	3	m.t	m.t	PROPN
fueconorg-5196	390	4	.	.	PROPN
fueconorg-5196	390	5	(	(	PUNCT
fueconorg-5196	390	6	2003	2003	NUM
fueconorg-5196	390	7	)	)	PUNCT
fueconorg-5196	390	8	.	.	PUNCT
fueconorg-5196	391	1	value	value	NOUN
fueconorg-5196	391	2	added	add	VERB
fueconorg-5196	391	3	taxation	taxation	NOUN
fueconorg-5196	391	4	:	:	PUNCT
fueconorg-5196	391	5	mechanism	mechanism	NOUN
fueconorg-5196	391	6	,	,	PUNCT
fueconorg-5196	391	7	design	design	NOUN
fueconorg-5196	391	8	,	,	PUNCT
fueconorg-5196	391	9	and	and	CCONJ
fueconorg-5196	391	10	policy	policy	NOUN
fueconorg-5196	391	11	issues	issue	NOUN
fueconorg-5196	391	12	,	,	PUNCT
fueconorg-5196	391	13	paper	paper	NOUN
fueconorg-5196	391	14	prepared	prepare	VERB
fueconorg-5196	391	15	for	for	ADP
fueconorg-5196	391	16	the	the	DET
fueconorg-5196	391	17	world	world	PROPN
fueconorg-5196	391	18	bank	bank	PROPN
fueconorg-5196	391	19	course	course	NOUN
fueconorg-5196	391	20	on	on	ADP
fueconorg-5196	391	21	practical	practical	ADJ
fueconorg-5196	391	22	issues	issue	NOUN
fueconorg-5196	391	23	of	of	ADP
fueconorg-5196	391	24	tax	tax	NOUN
fueconorg-5196	391	25	policy	policy	NOUN
fueconorg-5196	391	26	in	in	ADP
fueconorg-5196	391	27	developing	develop	VERB
fueconorg-5196	391	28	countries	country	NOUN
fueconorg-5196	391	29	,	,	PUNCT
fueconorg-5196	391	30	washington	washington	PROPN
fueconorg-5196	391	31	d.c	d.c	PROPN
fueconorg-5196	391	32	.	.	PROPN
fueconorg-5196	391	33	,	,	PUNCT
fueconorg-5196	391	34	28	28	NUM
fueconorg-5196	391	35	april	april	PROPN
fueconorg-5196	391	36	.	.	PUNCT
fueconorg-5196	392	1	oprea	oprea	PROPN
fueconorg-5196	392	2	,	,	PUNCT
fueconorg-5196	392	3	f.	f.	PROPN
fueconorg-5196	392	4	,	,	PUNCT
fueconorg-5196	392	5	mehdian	mehdian	PROPN
fueconorg-5196	392	6	,	,	PUNCT
fueconorg-5196	392	7	s.	s.	PROPN
fueconorg-5196	392	8	&	&	CCONJ
fueconorg-5196	392	9	stoica	stoica	PROPN
fueconorg-5196	392	10	,	,	PUNCT
fueconorg-5196	392	11	o.	o.	PROPN
fueconorg-5196	392	12	(	(	PUNCT
fueconorg-5196	392	13	2013	2013	NUM
fueconorg-5196	392	14	)	)	PUNCT
fueconorg-5196	392	15	.	.	PUNCT
fueconorg-5196	393	1	fiscal	fiscal	ADJ
fueconorg-5196	393	2	and	and	CCONJ
fueconorg-5196	393	3	financial	financial	ADJ
fueconorg-5196	393	4	stability	stability	NOUN
fueconorg-5196	393	5	in	in	ADP
fueconorg-5196	393	6	romania	romania	PROPN
fueconorg-5196	393	7	-	-	PUNCT
fueconorg-5196	393	8	an	an	DET
fueconorg-5196	393	9	overview	overview	NOUN
fueconorg-5196	393	10	.	.	PUNCT
fueconorg-5196	394	1	transylvanian	transylvanian	ADJ
fueconorg-5196	394	2	review	review	NOUN
fueconorg-5196	394	3	of	of	ADP
fueconorg-5196	394	4	administrative	administrative	ADJ
fueconorg-5196	394	5	sciences	science	NOUN
fueconorg-5196	394	6	,	,	PUNCT
fueconorg-5196	394	7	no	no	INTJ
fueconorg-5196	394	8	.	.	NOUN
fueconorg-5196	394	9	40	40	NUM
fueconorg-5196	394	10	e/2013	e/2013	PROPN
fueconorg-5196	394	11	,	,	PUNCT
fueconorg-5196	394	12	159	159	NUM
fueconorg-5196	394	13	-	-	SYM
fueconorg-5196	394	14	182	182	NUM
fueconorg-5196	394	15	.	.	PUNCT
fueconorg-5196	395	1	owens	owens	PROPN
fueconorg-5196	395	2	,	,	PUNCT
fueconorg-5196	395	3	j.	j.	PROPN
fueconorg-5196	395	4	(	(	PUNCT
fueconorg-5196	395	5	2011	2011	NUM
fueconorg-5196	395	6	)	)	PUNCT
fueconorg-5196	395	7	.	.	PUNCT
fueconorg-5196	396	1	improving	improve	VERB
fueconorg-5196	396	2	performance	performance	NOUN
fueconorg-5196	396	3	of	of	ADP
fueconorg-5196	396	4	vat	vat	NOUN
fueconorg-5196	396	5	systems	system	NOUN
fueconorg-5196	396	6	.	.	PUNCT
fueconorg-5196	397	1	world	world	PROPN
fueconorg-5196	397	2	commerce	commerce	PROPN
fueconorg-5196	397	3	review	review	PROPN
fueconorg-5196	397	4	,	,	PUNCT
fueconorg-5196	397	5	5	5	NUM
fueconorg-5196	397	6	(	(	PUNCT
fueconorg-5196	397	7	3	3	NUM
fueconorg-5196	397	8	)	)	PUNCT
fueconorg-5196	397	9	,	,	PUNCT
fueconorg-5196	397	10	september	september	PROPN
fueconorg-5196	397	11	2011	2011	NUM
fueconorg-5196	397	12	.	.	PUNCT
fueconorg-5196	398	1	popa	popa	NOUN
fueconorg-5196	398	2	,	,	PUNCT
fueconorg-5196	398	3	m.	m.	NOUN
fueconorg-5196	398	4	(	(	PUNCT
fueconorg-5196	398	5	2014	2014	NUM
fueconorg-5196	398	6	)	)	PUNCT
fueconorg-5196	398	7	.	.	PUNCT
fueconorg-5196	399	1	taxes	taxis	NOUN
fueconorg-5196	399	2	fees	fee	NOUN
fueconorg-5196	399	3	and	and	CCONJ
fueconorg-5196	399	4	obligations	obligation	NOUN
fueconorg-5196	399	5	in	in	ADP
fueconorg-5196	399	6	romania	romania	PROPN
fueconorg-5196	399	7	–	–	PUNCT
fueconorg-5196	399	8	main	main	ADJ
fueconorg-5196	399	9	components	component	NOUN
fueconorg-5196	399	10	of	of	ADP
fueconorg-5196	399	11	companies	company	NOUN
fueconorg-5196	399	12	fiscal	fiscal	ADJ
fueconorg-5196	399	13	costs	cost	NOUN
fueconorg-5196	399	14	.	.	PUNCT
fueconorg-5196	400	1	procedia	procedia	ADJ
fueconorg-5196	400	2	social	social	ADJ
fueconorg-5196	400	3	and	and	CCONJ
fueconorg-5196	400	4	behavioral	behavioral	ADJ
fueconorg-5196	400	5	sciences	science	NOUN
fueconorg-5196	400	6	,	,	PUNCT
fueconorg-5196	400	7	109	109	NUM
fueconorg-5196	400	8	(	(	PUNCT
fueconorg-5196	400	9	2014	2014	NUM
fueconorg-5196	400	10	)	)	PUNCT
fueconorg-5196	400	11	,	,	PUNCT
fueconorg-5196	400	12	150	150	NUM
fueconorg-5196	400	13	-	-	SYM
fueconorg-5196	400	14	154	154	NUM
fueconorg-5196	400	15	.	.	PUNCT
fueconorg-5196	401	1	sancak	sancak	PROPN
fueconorg-5196	401	2	,	,	PUNCT
fueconorg-5196	401	3	c.	c.	PROPN
fueconorg-5196	401	4	,	,	PUNCT
fueconorg-5196	401	5	velloso	velloso	NOUN
fueconorg-5196	401	6	,	,	PUNCT
fueconorg-5196	401	7	r.	r.	PROPN
fueconorg-5196	401	8	&	&	CCONJ
fueconorg-5196	401	9	xing	xing	PROPN
fueconorg-5196	401	10	,	,	PUNCT
fueconorg-5196	401	11	j.	j.	PROPN
fueconorg-5196	401	12	(	(	PUNCT
fueconorg-5196	401	13	2010	2010	NUM
fueconorg-5196	401	14	)	)	PUNCT
fueconorg-5196	401	15	.	.	PUNCT
fueconorg-5196	402	1	tax	tax	NOUN
fueconorg-5196	402	2	revenue	revenue	NOUN
fueconorg-5196	402	3	response	response	NOUN
fueconorg-5196	402	4	to	to	ADP
fueconorg-5196	402	5	the	the	DET
fueconorg-5196	402	6	business	business	NOUN
fueconorg-5196	402	7	cycle	cycle	NOUN
fueconorg-5196	402	8	(	(	PUNCT
fueconorg-5196	402	9	imf	imf	PROPN
fueconorg-5196	402	10	working	working	PROPN
fueconorg-5196	402	11	paper	paper	PROPN
fueconorg-5196	402	12	10/71	10/71	NUM
fueconorg-5196	402	13	)	)	PUNCT
fueconorg-5196	402	14	,	,	PUNCT
fueconorg-5196	402	15	washington	washington	PROPN
fueconorg-5196	402	16	:	:	PUNCT
fueconorg-5196	402	17	international	international	ADJ
fueconorg-5196	402	18	monetary	monetary	ADJ
fueconorg-5196	402	19	fund	fund	NOUN
fueconorg-5196	402	20	.	.	PUNCT
fueconorg-5196	403	1	254	254	NUM
fueconorg-5196	403	2	m.	m.	NOUN
fueconorg-5196	403	3	đorđević	đorđević	NOUN
fueconorg-5196	403	4	,	,	PUNCT
fueconorg-5196	403	5	j.	j.	PROPN
fueconorg-5196	403	6	đurović	đurović	PROPN
fueconorg-5196	403	7	todorović	todorović	PROPN
fueconorg-5196	403	8	,	,	PUNCT
fueconorg-5196	403	9	m.	m.	NOUN
fueconorg-5196	403	10	ristić	ristić	PROPN
fueconorg-5196	403	11	sermento	sermento	PROPN
fueconorg-5196	403	12	,	,	PUNCT
fueconorg-5196	403	13	j.	j.	PROPN
fueconorg-5196	403	14	(	(	PUNCT
fueconorg-5196	403	15	2016	2016	NUM
fueconorg-5196	403	16	)	)	PUNCT
fueconorg-5196	403	17	.	.	PUNCT
fueconorg-5196	404	1	the	the	DET
fueconorg-5196	404	2	determinants	determinant	NOUN
fueconorg-5196	404	3	of	of	ADP
fueconorg-5196	404	4	value	value	NOUN
fueconorg-5196	404	5	added	add	VERB
fueconorg-5196	404	6	tax	tax	NOUN
fueconorg-5196	404	7	revenues	revenue	NOUN
fueconorg-5196	404	8	in	in	ADP
fueconorg-5196	404	9	the	the	DET
fueconorg-5196	404	10	european	european	PROPN
fueconorg-5196	404	11	union	union	PROPN
fueconorg-5196	404	12	.	.	PUNCT
fueconorg-5196	405	1	european	european	PROPN
fueconorg-5196	405	2	journal	journal	PROPN
fueconorg-5196	405	3	of	of	ADP
fueconorg-5196	405	4	management	management	NOUN
fueconorg-5196	405	5	studies	study	NOUN
fueconorg-5196	405	6	,	,	PUNCT
fueconorg-5196	405	7	21	21	NUM
fueconorg-5196	405	8	(	(	PUNCT
fueconorg-5196	405	9	2	2	NUM
fueconorg-5196	405	10	)	)	PUNCT
fueconorg-5196	405	11	,	,	PUNCT
fueconorg-5196	405	12	79	79	NUM
fueconorg-5196	405	13	-	-	SYM
fueconorg-5196	405	14	99	99	NUM
fueconorg-5196	405	15	.	.	PUNCT
fueconorg-5196	406	1	sokolovska	sokolovska	PROPN
fueconorg-5196	406	2	,	,	PUNCT
fueconorg-5196	406	3	o.	o.	PROPN
fueconorg-5196	406	4	&	&	CCONJ
fueconorg-5196	406	5	sokolovskyi	sokolovskyi	PROPN
fueconorg-5196	406	6	,	,	PUNCT
fueconorg-5196	406	7	d.	d.	PROPN
fueconorg-5196	406	8	(	(	PUNCT
fueconorg-5196	406	9	2015	2015	NUM
fueconorg-5196	406	10	)	)	PUNCT
fueconorg-5196	406	11	.	.	PUNCT
fueconorg-5196	407	1	vat	vat	NOUN
fueconorg-5196	407	2	efficiency	efficiency	NOUN
fueconorg-5196	407	3	in	in	ADP
fueconorg-5196	407	4	the	the	DET
fueconorg-5196	407	5	countries	country	NOUN
fueconorg-5196	407	6	worldwide	worldwide	ADV
fueconorg-5196	407	7	.	.	PUNCT
fueconorg-5196	408	1	research	research	NOUN
fueconorg-5196	408	2	institute	institute	PROPN
fueconorg-5196	408	3	of	of	ADP
fueconorg-5196	408	4	financial	financial	ADJ
fueconorg-5196	408	5	law	law	NOUN
fueconorg-5196	408	6	,	,	PUNCT
fueconorg-5196	408	7	state	state	NOUN
fueconorg-5196	408	8	fiscal	fiscal	ADJ
fueconorg-5196	408	9	service	service	NOUN
fueconorg-5196	408	10	of	of	ADP
fueconorg-5196	408	11	ukraine	ukraine	NOUN
fueconorg-5196	408	12	,	,	PUNCT
fueconorg-5196	408	13	mpra	mpra	PROPN
fueconorg-5196	408	14	paper	paper	PROPN
fueconorg-5196	408	15	no	no	INTJ
fueconorg-5196	408	16	.	.	PROPN
fueconorg-5196	408	17	66422	66422	NUM
fueconorg-5196	408	18	.	.	PUNCT
fueconorg-5196	409	1	south	south	PROPN
fueconorg-5196	409	2	africa	africa	PROPN
fueconorg-5196	409	3	-	-	PUNCT
fueconorg-5196	409	4	technical	technical	ADJ
fueconorg-5196	409	5	assistance	assistance	NOUN
fueconorg-5196	409	6	report	report	NOUN
fueconorg-5196	409	7	(	(	PUNCT
fueconorg-5196	409	8	2015	2015	NUM
fueconorg-5196	409	9	)	)	PUNCT
fueconorg-5196	409	10	.	.	PUNCT
fueconorg-5196	410	1	revenue	revenue	NOUN
fueconorg-5196	410	2	administration	administration	NOUN
fueconorg-5196	410	3	gap	gap	NOUN
fueconorg-5196	410	4	analysis	analysis	NOUN
fueconorg-5196	410	5	program	program	NOUN
fueconorg-5196	410	6	-	-	PUNCT
fueconorg-5196	410	7	the	the	DET
fueconorg-5196	410	8	value	value	NOUN
fueconorg-5196	410	9	added	add	VERB
fueconorg-5196	410	10	tax	tax	NOUN
fueconorg-5196	410	11	gap	gap	NOUN
fueconorg-5196	410	12	(	(	PUNCT
fueconorg-5196	410	13	imf	imf	PROPN
fueconorg-5196	410	14	country	country	PROPN
fueconorg-5196	410	15	report	report	VERB
fueconorg-5196	410	16	no	no	INTJ
fueconorg-5196	410	17	.	.	PUNCT
fueconorg-5196	410	18	15/180	15/180	NUM
fueconorg-5196	410	19	)	)	PUNCT
fueconorg-5196	410	20	.	.	PUNCT
fueconorg-5196	411	1	washington	washington	PROPN
fueconorg-5196	411	2	:	:	PUNCT
fueconorg-5196	411	3	international	international	ADJ
fueconorg-5196	411	4	monetary	monetary	ADJ
fueconorg-5196	411	5	fund	fund	NOUN
fueconorg-5196	411	6	.	.	PUNCT
fueconorg-5196	412	1	tagkalakis	tagkalakis	PROPN
fueconorg-5196	412	2	,	,	PUNCT
fueconorg-5196	412	3	a.	a.	PROPN
fueconorg-5196	412	4	(	(	PUNCT
fueconorg-5196	412	5	2014	2014	NUM
fueconorg-5196	412	6	)	)	PUNCT
fueconorg-5196	412	7	.	.	PUNCT
fueconorg-5196	413	1	the	the	DET
fueconorg-5196	413	2	determinants	determinant	NOUN
fueconorg-5196	413	3	of	of	ADP
fueconorg-5196	413	4	vat	vat	NOUN
fueconorg-5196	413	5	revenue	revenue	NOUN
fueconorg-5196	413	6	efficiency	efficiency	NOUN
fueconorg-5196	413	7	:	:	PUNCT
fueconorg-5196	413	8	recent	recent	ADJ
fueconorg-5196	413	9	evidence	evidence	NOUN
fueconorg-5196	413	10	from	from	ADP
fueconorg-5196	413	11	greece	greece	PROPN
fueconorg-5196	413	12	.	.	PUNCT
fueconorg-5196	414	1	bank	bank	PROPN
fueconorg-5196	414	2	of	of	ADP
fueconorg-5196	414	3	greece	greece	PROPN
fueconorg-5196	414	4	working	working	PROPN
fueconorg-5196	414	5	paper	paper	NOUN
fueconorg-5196	414	6	,	,	PUNCT
fueconorg-5196	414	7	181	181	NUM
fueconorg-5196	414	8	.	.	PUNCT
fueconorg-5196	415	1	ueda	ueda	PROPN
fueconorg-5196	415	2	,	,	PUNCT
fueconorg-5196	415	3	j.	j.	PROPN
fueconorg-5196	415	4	(	(	PUNCT
fueconorg-5196	415	5	2017	2017	NUM
fueconorg-5196	415	6	)	)	PUNCT
fueconorg-5196	415	7	.	.	PUNCT
fueconorg-5196	416	1	the	the	DET
fueconorg-5196	416	2	evolution	evolution	NOUN
fueconorg-5196	416	3	of	of	ADP
fueconorg-5196	416	4	potential	potential	ADJ
fueconorg-5196	416	5	vat	vat	NOUN
fueconorg-5196	416	6	revenues	revenue	NOUN
fueconorg-5196	416	7	and	and	CCONJ
fueconorg-5196	416	8	c	c	NOUN
fueconorg-5196	416	9	-	-	PUNCT
fueconorg-5196	416	10	efficiency	efficiency	NOUN
fueconorg-5196	416	11	in	in	ADP
fueconorg-5196	416	12	advanced	advanced	ADJ
fueconorg-5196	416	13	economies	economy	NOUN
fueconorg-5196	416	14	(	(	PUNCT
fueconorg-5196	416	15	imf	imf	PROPN
fueconorg-5196	416	16	working	working	PROPN
fueconorg-5196	416	17	paper	paper	NOUN
fueconorg-5196	416	18	,	,	PUNCT
fueconorg-5196	416	19	wp/17/158	wp/17/158	PROPN
fueconorg-5196	416	20	)	)	PUNCT
fueconorg-5196	416	21	.	.	PUNCT
fueconorg-5196	417	1	washington	washington	PROPN
fueconorg-5196	417	2	:	:	PUNCT
fueconorg-5196	417	3	international	international	ADJ
fueconorg-5196	417	4	monetary	monetary	ADJ
fueconorg-5196	417	5	fund	fund	PROPN
fueconorg-5196	417	6	.	.	PUNCT
fueconorg-5196	418	1	yessegat	yessegat	PROPN
fueconorg-5196	418	2	,	,	PUNCT
fueconorg-5196	418	3	w.a	w.a	PROPN
fueconorg-5196	418	4	.	.	PROPN
fueconorg-5196	418	5	(	(	PUNCT
fueconorg-5196	418	6	2008	2008	NUM
fueconorg-5196	418	7	)	)	PUNCT
fueconorg-5196	418	8	.	.	PUNCT
fueconorg-5196	419	1	value	value	NOUN
fueconorg-5196	419	2	added	add	VERB
fueconorg-5196	419	3	tax	tax	NOUN
fueconorg-5196	419	4	administration	administration	NOUN
fueconorg-5196	419	5	in	in	ADP
fueconorg-5196	419	6	ethiopia	ethiopia	PROPN
fueconorg-5196	419	7	.	.	PUNCT
fueconorg-5196	420	1	ejournal	ejournal	PROPN
fueconorg-5196	420	2	of	of	ADP
fueconorg-5196	420	3	tax	tax	NOUN
fueconorg-5196	420	4	research	research	NOUN
fueconorg-5196	420	5	,	,	PUNCT
fueconorg-5196	420	6	6	6	NUM
fueconorg-5196	420	7	(	(	PUNCT
fueconorg-5196	420	8	2	2	NUM
fueconorg-5196	420	9	)	)	PUNCT
fueconorg-5196	420	10	,	,	PUNCT
fueconorg-5196	420	11	145	145	NUM
fueconorg-5196	420	12	-	-	SYM
fueconorg-5196	420	13	168	168	NUM
fueconorg-5196	420	14	.	.	PUNCT
fueconorg-5196	421	1	poboljšanje	poboljšanje	PROPN
fueconorg-5196	421	2	performansi	performansi	PROPN
fueconorg-5196	421	3	poreza	poreza	PROPN
fueconorg-5196	421	4	na	na	PART
fueconorg-5196	421	5	dodatu	dodatu	VERB
fueconorg-5196	421	6	vrednost	vrednost	ADP
fueconorg-5196	421	7	u	u	PROPN
fueconorg-5196	421	8	zemljama	zemljama	PROPN
fueconorg-5196	421	9	u	u	PROPN
fueconorg-5196	421	10	razvoju	razvoju	PROPN
fueconorg-5196	421	11	evropske	evropske	PROPN
fueconorg-5196	421	12	unije	unije	PROPN
fueconorg-5196	421	13	:	:	PUNCT
fueconorg-5196	421	14	procena	procena	PROPN
fueconorg-5196	421	15	determinanti	determinanti	PROPN
fueconorg-5196	421	16	racia	racia	PROPN
fueconorg-5196	421	17	c	c	PROPN
fueconorg-5196	421	18	-	-	PUNCT
fueconorg-5196	421	19	efikasnosti	efikasnosti	ADJ
fueconorg-5196	421	20	u	u	NOUN
fueconorg-5196	421	21	periodu	periodu	NOUN
fueconorg-5196	421	22	1997	1997	NUM
fueconorg-5196	421	23	-	-	SYM
fueconorg-5196	421	24	2017	2017	NUM
fueconorg-5196	422	1	indirektni	indirektni	NOUN
fueconorg-5196	422	2	porezi	porezi	NOUN
fueconorg-5196	422	3	zauzimaju	zauzimaju	X
fueconorg-5196	422	4	značajno	značajno	PROPN
fueconorg-5196	422	5	mesto	mesto	PROPN
fueconorg-5196	422	6	u	u	PROPN
fueconorg-5196	422	7	poreskim	poreskim	PROPN
fueconorg-5196	422	8	sistemima	sistemima	PROPN
fueconorg-5196	422	9	zemalja	zemalja	PROPN
fueconorg-5196	422	10	u	u	PROPN
fueconorg-5196	422	11	razvoju	razvoju	PROPN
fueconorg-5196	422	12	eu	eu	PROPN
fueconorg-5196	422	13	.	.	PROPN
fueconorg-5196	422	14	članak	članak	PROPN
fueconorg-5196	422	15	subsumira	subsumira	PROPN
fueconorg-5196	422	16	radove	radove	NOUN
fueconorg-5196	422	17	različitih	različitih	NOUN
fueconorg-5196	422	18	naučnika	naučnika	NOUN
fueconorg-5196	422	19	,	,	PUNCT
fueconorg-5196	422	20	koji	koji	PROPN
fueconorg-5196	422	21	se	se	PROPN
fueconorg-5196	422	22	bave	bave	PROPN
fueconorg-5196	422	23	uticajem	uticajem	PROPN
fueconorg-5196	422	24	determinant	determinant	ADJ
fueconorg-5196	422	25	na	na	ADP
fueconorg-5196	422	26	efikasnost	efikasnost	ADJ
fueconorg-5196	422	27	pdv	pdv	NOUN
fueconorg-5196	422	28	-	-	PUNCT
fueconorg-5196	422	29	a.	a.	NOUN
fueconorg-5196	422	30	svrha	svrha	NOUN
fueconorg-5196	422	31	ovog	ovog	PROPN
fueconorg-5196	422	32	istraživanja	istraživanja	PROPN
fueconorg-5196	422	33	je	je	PROPN
fueconorg-5196	422	34	da	da	PROPN
fueconorg-5196	422	35	istraži	istraži	PROPN
fueconorg-5196	422	36	determinante	determinante	VERB
fueconorg-5196	422	37	efikasnosti	efikasnosti	PROPN
fueconorg-5196	422	38	pdv	pdv	PROPN
fueconorg-5196	422	39	-	-	PUNCT
fueconorg-5196	422	40	a	a	DET
fueconorg-5196	422	41	u	u	NOUN
fueconorg-5196	422	42	zemljama	zemljama	NOUN
fueconorg-5196	422	43	u	u	PROPN
fueconorg-5196	422	44	razvoju	razvoju	PROPN
fueconorg-5196	422	45	koje	koje	PROPN
fueconorg-5196	422	46	su	su	PROPN
fueconorg-5196	423	1	članice	članice	PROPN
fueconorg-5196	423	2	evropske	evropske	PROPN
fueconorg-5196	423	3	unije	unije	PROPN
fueconorg-5196	423	4	.	.	PUNCT
fueconorg-5196	424	1	glavno	glavno	PROPN
fueconorg-5196	424	2	istraživačko	istraživačko	PROPN
fueconorg-5196	424	3	pitanje	pitanje	PROPN
fueconorg-5196	424	4	u	u	PROPN
fueconorg-5196	424	5	ovom	ovom	PROPN
fueconorg-5196	424	6	radu	radu	PROPN
fueconorg-5196	424	7	je	je	PROPN
fueconorg-5196	424	8	:	:	PUNCT
fueconorg-5196	424	9	da	da	PROPN
fueconorg-5196	424	10	li	li	PROPN
fueconorg-5196	424	11	povećanje	povećanje	PROPN
fueconorg-5196	424	12	stope	stope	PROPN
fueconorg-5196	424	13	poreza	poreza	PROPN
fueconorg-5196	424	14	na	na	PART
fueconorg-5196	424	15	dodatu	dodatu	VERB
fueconorg-5196	424	16	vrednost	vrednost	ADP
fueconorg-5196	424	17	negativno	negativno	NOUN
fueconorg-5196	424	18	utiče	utiče	ADV
fueconorg-5196	424	19	na	na	ADP
fueconorg-5196	424	20	efikasnost	efikasnost	ADJ
fueconorg-5196	424	21	pdv	pdv	NOUN
fueconorg-5196	424	22	-	-	PUNCT
fueconorg-5196	424	23	a	a	DET
fueconorg-5196	424	24	u	u	NOUN
fueconorg-5196	424	25	zemljama	zemljama	PROPN
fueconorg-5196	424	26	u	u	PROPN
fueconorg-5196	424	27	razvoju	razvoju	PROPN
fueconorg-5196	424	28	eu	eu	PROPN
fueconorg-5196	424	29	.	.	PUNCT
fueconorg-5196	424	30	u	u	PROPN
fueconorg-5196	424	31	skladu	skladu	PROPN
fueconorg-5196	424	32	sa	sa	PROPN
fueconorg-5196	424	33	tim	tim	PROPN
fueconorg-5196	424	34	,	,	PUNCT
fueconorg-5196	424	35	jednu	jednu	PROPN
fueconorg-5196	424	36	od	od	PROPN
fueconorg-5196	424	37	nezavisnih	nezavisnih	PROPN
fueconorg-5196	424	38	varijabli	varijabli	PROPN
fueconorg-5196	424	39	,	,	PUNCT
fueconorg-5196	424	40	koju	koju	PROPN
fueconorg-5196	424	41	smo	smo	PROPN
fueconorg-5196	424	42	uključili	uključili	PROPN
fueconorg-5196	424	43	u	u	PROPN
fueconorg-5196	424	44	istraživanje	istraživanje	NOUN
fueconorg-5196	424	45	,	,	PUNCT
fueconorg-5196	424	46	predstavlja	predstavlja	NOUN
fueconorg-5196	424	47	standardna	standardna	ADV
fueconorg-5196	424	48	godišnja	godišnja	PROPN
fueconorg-5196	424	49	stopa	stopa	PROPN
fueconorg-5196	424	50	pdv	pdv	PROPN
fueconorg-5196	424	51	-	-	PUNCT
fueconorg-5196	424	52	a.	a.	NOUN
fueconorg-5196	424	53	pored	pore	VERB
fueconorg-5196	424	54	standardne	standardne	PROPN
fueconorg-5196	424	55	stope	stope	NOUN
fueconorg-5196	424	56	pdv	pdv	NOUN
fueconorg-5196	424	57	-	-	PUNCT
fueconorg-5196	424	58	a	a	PROPN
fueconorg-5196	424	59	,	,	PUNCT
fueconorg-5196	424	60	kao	kao	PROPN
fueconorg-5196	424	61	determinante	determinante	PROPN
fueconorg-5196	424	62	efikasnosti	efikasnosti	PROPN
fueconorg-5196	424	63	pdv	pdv	PROPN
fueconorg-5196	424	64	-	-	PUNCT
fueconorg-5196	424	65	a	a	NOUN
fueconorg-5196	424	66	,	,	PUNCT
fueconorg-5196	424	67	analizirali	analizirali	ADJ
fueconorg-5196	424	68	smo	smo	PROPN
fueconorg-5196	424	69	:	:	PUNCT
fueconorg-5196	424	70	stopu	stopu	PROPN
fueconorg-5196	424	71	privrednog	privrednog	PROPN
fueconorg-5196	424	72	rasta	rasta	PROPN
fueconorg-5196	424	73	,	,	PUNCT
fueconorg-5196	424	74	izvoz	izvoz	ADJ
fueconorg-5196	424	75	dobara	dobara	NOUN
fueconorg-5196	424	76	,	,	PUNCT
fueconorg-5196	424	77	izvoz	izvoz	ADJ
fueconorg-5196	424	78	usluga	usluga	NOUN
fueconorg-5196	424	79	,	,	PUNCT
fueconorg-5196	424	80	plate	plate	NOUN
fueconorg-5196	424	81	i	i	PRON
fueconorg-5196	424	82	nadnice	nadnice	ADV
fueconorg-5196	424	83	,	,	PUNCT
fueconorg-5196	424	84	potrošnju	potrošnju	NOUN
fueconorg-5196	424	85	domaćinstva	domaćinstva	NOUN
fueconorg-5196	424	86	.	.	PUNCT
fueconorg-5196	425	1	postavljene	postavljene	PROPN
fueconorg-5196	425	2	hipoteze	hipoteze	PROPN
fueconorg-5196	425	3	analizirane	analizirane	PROPN
fueconorg-5196	425	4	su	su	PROPN
fueconorg-5196	425	5	korelacionom	korelacionom	PROPN
fueconorg-5196	426	1	i	i	PRON
fueconorg-5196	426	2	regresionom	regresionom	VERB
fueconorg-5196	426	3	analizom	analizom	VERB
fueconorg-5196	426	4	.	.	PUNCT
fueconorg-5196	427	1	istraživanje	istraživanje	PROPN
fueconorg-5196	427	2	je	je	PROPN
fueconorg-5196	427	3	sprovedeno	sprovedeno	PROPN
fueconorg-5196	427	4	korišćenjem	korišćenjem	PROPN
fueconorg-5196	427	5	relevantnih	relevantnih	PROPN
fueconorg-5196	427	6	podataka	podataka	PROPN
fueconorg-5196	427	7	iz	iz	INTJ
fueconorg-5196	427	8	transparentnih	transparentnih	PROPN
fueconorg-5196	427	9	internacionalnih	internacionalnih	PROPN
fueconorg-5196	427	10	statističkih	statističkih	PROPN
fueconorg-5196	427	11	baza	baza	PROPN
fueconorg-5196	427	12	,	,	PUNCT
fueconorg-5196	427	13	u	u	PROPN
fueconorg-5196	427	14	periodu	periodu	NOUN
fueconorg-5196	427	15	od	od	ADV
fueconorg-5196	427	16	1997	1997	NUM
fueconorg-5196	427	17	-	-	SYM
fueconorg-5196	427	18	2017	2017	NUM
fueconorg-5196	427	19	.	.	PUNCT
fueconorg-5196	428	1	empirijski	empirijski	PROPN
fueconorg-5196	428	2	rezultati	rezultati	PROPN
fueconorg-5196	428	3	su	su	PROPN
fueconorg-5196	428	4	pokazali	pokazali	PROPN
fueconorg-5196	428	5	pozitivan	pozitivan	PROPN
fueconorg-5196	428	6	efekat	efekat	PROPN
fueconorg-5196	428	7	stope	stope	PROPN
fueconorg-5196	428	8	privrednog	privrednog	PROPN
fueconorg-5196	428	9	rasta	rasta	PROPN
fueconorg-5196	428	10	,	,	PUNCT
fueconorg-5196	428	11	izvoza	izvoza	PROPN
fueconorg-5196	428	12	dobara	dobara	INTJ
fueconorg-5196	429	1	i	i	PRON
fueconorg-5196	429	2	negativan	negativan	VERB
fueconorg-5196	429	3	efekat	efekat	PROPN
fueconorg-5196	429	4	dve	dve	PROPN
fueconorg-5196	429	5	varijable	varijable	ADJ
fueconorg-5196	429	6	:	:	PUNCT
fueconorg-5196	429	7	standardne	standardne	VERB
fueconorg-5196	429	8	stope	stope	NOUN
fueconorg-5196	429	9	pdv	pdv	NOUN
fueconorg-5196	429	10	-	-	PUNCT
fueconorg-5196	429	11	a	a	NOUN
fueconorg-5196	429	12	i	i	PROPN
fueconorg-5196	429	13	potrošnje	potrošnje	NOUN
fueconorg-5196	429	14	domaćinstva	domaćinstva	NOUN
fueconorg-5196	429	15	.	.	PUNCT
fueconorg-5196	430	1	dve	dve	PROPN
fueconorg-5196	430	2	posmatrane	posmatrane	NOUN
fueconorg-5196	430	3	varijable	varijable	ADJ
fueconorg-5196	430	4	,	,	PUNCT
fueconorg-5196	430	5	izvoz	izvoz	ADJ
fueconorg-5196	430	6	usluga	usluga	NOUN
fueconorg-5196	430	7	i	i	PRON
fueconorg-5196	430	8	plate	plate	NOUN
fueconorg-5196	430	9	i	i	PRON
fueconorg-5196	430	10	naknade	naknade	VERB
fueconorg-5196	430	11	,	,	PUNCT
fueconorg-5196	430	12	nisu	nisu	PROPN
fueconorg-5196	430	13	pokazale	pokazale	PROPN
fueconorg-5196	430	14	statistički	statistički	PROPN
fueconorg-5196	430	15	značajan	značajan	VERB
fueconorg-5196	430	16	efekat	efekat	PROPN
fueconorg-5196	430	17	.	.	PUNCT
fueconorg-5196	431	1	na	na	ADP
fueconorg-5196	431	2	osnovu	osnovu	PROPN
fueconorg-5196	431	3	rezultata	rezultata	PROPN
fueconorg-5196	431	4	regresionog	regresionog	PROPN
fueconorg-5196	431	5	modela	modela	PROPN
fueconorg-5196	431	6	,	,	PUNCT
fueconorg-5196	431	7	date	date	NOUN
fueconorg-5196	431	8	su	su	PROPN
fueconorg-5196	431	9	smernice	smernice	PROPN
fueconorg-5196	431	10	kreatorima	kreatorima	PROPN
fueconorg-5196	431	11	makroekonomske	makroekonomske	PROPN
fueconorg-5196	431	12	politike	politike	PROPN
fueconorg-5196	431	13	u	u	PROPN
fueconorg-5196	431	14	cilju	cilju	PROPN
fueconorg-5196	431	15	ostvarivanja	ostvarivanja	VERB
fueconorg-5196	431	16	većih	većih	PROPN
fueconorg-5196	431	17	poreskih	poreskih	PROPN
fueconorg-5196	431	18	prihoda	prihoda	PROPN
fueconorg-5196	431	19	od	od	ADV
fueconorg-5196	431	20	pdv	pdv	PROPN
fueconorg-5196	431	21	-	-	PUNCT
fueconorg-5196	431	22	a	a	NOUN
fueconorg-5196	431	23	i	i	PRON
fueconorg-5196	431	24	ekonomskog	ekonomskog	VERB
fueconorg-5196	431	25	razvoja	razvoja	PROPN
fueconorg-5196	431	26	analiziranih	analiziranih	PROPN
fueconorg-5196	431	27	zemalja	zemalja	PROPN
fueconorg-5196	431	28	.	.	PUNCT
fueconorg-5196	432	1	ključne	ključne	PROPN
fueconorg-5196	432	2	reči	reči	NOUN
fueconorg-5196	432	3	:	:	PUNCT
fueconorg-5196	432	4	porez	porez	NOUN
fueconorg-5196	432	5	na	na	PART
fueconorg-5196	432	6	dodatu	dodatu	VERB
fueconorg-5196	432	7	vrednost	vrednost	ADV
fueconorg-5196	432	8	(	(	PUNCT
fueconorg-5196	432	9	pdv	pdv	NOUN
fueconorg-5196	432	10	)	)	PUNCT
fueconorg-5196	432	11	,	,	PUNCT
fueconorg-5196	432	12	performance	performance	NOUN
fueconorg-5196	432	13	pdv	pdv	NOUN
fueconorg-5196	432	14	-	-	PUNCT
fueconorg-5196	432	15	a	a	NOUN
fueconorg-5196	432	16	,	,	PUNCT
fueconorg-5196	432	17	racio	racio	NOUN
fueconorg-5196	432	18	c	c	NOUN
fueconorg-5196	432	19	-	-	PUNCT
fueconorg-5196	432	20	efikasnosti	efikasnosti	ADJ
fueconorg-5196	432	21	,	,	PUNCT
fueconorg-5196	432	22	zemlje	zemlje	NOUN
fueconorg-5196	432	23	u	u	PROPN
fueconorg-5196	432	24	razvoju	razvoju	PROPN