id	sid	tid	token	lemma	pos
faba-115	1	1	34	34	NUM
faba-115	1	2	finance	finance	NOUN
faba-115	1	3	,	,	PUNCT
faba-115	1	4	accounting	accounting	NOUN
faba-115	1	5	and	and	CCONJ
faba-115	1	6	business	business	NOUN
faba-115	1	7	analysis	analysis	NOUN
faba-115	1	8	volume	volume	NOUN
faba-115	1	9	4	4	NUM
faba-115	1	10	issue	issue	NOUN
faba-115	1	11	1	1	NUM
faba-115	1	12	,	,	PUNCT
faba-115	1	13	2022	2022	NUM
faba-115	1	14	http://faba.bg	http://faba.bg	NOUN
faba-115	1	15	the	the	DET
faba-115	1	16	reform	reform	NOUN
faba-115	1	17	of	of	ADP
faba-115	1	18	the	the	DET
faba-115	1	19	european	european	PROPN
faba-115	1	20	union	union	PROPN
faba-115	1	21	system	system	NOUN
faba-115	1	22	of	of	ADP
faba-115	1	23	own	own	ADJ
faba-115	1	24	resources	resource	NOUN
faba-115	1	25	–	–	PUNCT
faba-115	1	26	challenges	challenge	NOUN
faba-115	1	27	and	and	CCONJ
faba-115	1	28	prospects	prospect	NOUN
faba-115	1	29	nelly	nelly	PROPN
faba-115	1	30	popova	popova	PROPN
faba-115	1	31	university	university	PROPN
faba-115	1	32	of	of	ADP
faba-115	1	33	national	national	ADJ
faba-115	1	34	and	and	CCONJ
faba-115	1	35	world	world	NOUN
faba-115	1	36	economy	economy	NOUN
faba-115	1	37	,	,	PUNCT
faba-115	1	38	sofia	sofia	PROPN
faba-115	1	39	,	,	PUNCT
faba-115	1	40	bulgaria	bulgaria	PROPN
faba-115	1	41	info	info	NOUN
faba-115	1	42	articles	article	NOUN
faba-115	1	43	abstract	abstract	ADJ
faba-115	1	44	keywords	keyword	NOUN
faba-115	1	45	:	:	PUNCT
faba-115	1	46	eu	eu	PROPN
faba-115	1	47	budget	budget	NOUN
faba-115	1	48	,	,	PUNCT
faba-115	1	49	own	own	ADJ
faba-115	1	50	resources	resource	NOUN
faba-115	1	51	,	,	PUNCT
faba-115	1	52	reforms	reform	NOUN
faba-115	1	53	,	,	PUNCT
faba-115	1	54	economic	economic	ADJ
faba-115	1	55	integration	integration	NOUN
faba-115	1	56	the	the	DET
faba-115	1	57	present	present	ADJ
faba-115	1	58	article	article	NOUN
faba-115	1	59	is	be	AUX
faba-115	1	60	devoted	devote	VERB
faba-115	1	61	to	to	ADP
faba-115	1	62	the	the	DET
faba-115	1	63	reform	reform	NOUN
faba-115	1	64	of	of	ADP
faba-115	1	65	the	the	DET
faba-115	1	66	system	system	NOUN
faba-115	1	67	of	of	ADP
faba-115	1	68	own	own	ADJ
faba-115	1	69	resources	resource	NOUN
faba-115	1	70	undertaken	undertake	VERB
faba-115	1	71	in	in	ADP
faba-115	1	72	the	the	DET
faba-115	1	73	context	context	NOUN
faba-115	1	74	of	of	ADP
faba-115	1	75	adoption	adoption	NOUN
faba-115	1	76	of	of	ADP
faba-115	1	77	the	the	DET
faba-115	1	78	long	long	ADJ
faba-115	1	79	-	-	PUNCT
faba-115	1	80	term	term	NOUN
faba-115	1	81	eu	eu	PROPN
faba-115	1	82	budget	budget	NOUN
faba-115	1	83	for	for	ADP
faba-115	1	84	2021	2021	NUM
faba-115	1	85	-	-	SYM
faba-115	1	86	2027	2027	NUM
faba-115	1	87	.	.	PUNCT
faba-115	2	1	although	although	SCONJ
faba-115	2	2	the	the	DET
faba-115	2	3	introduction	introduction	NOUN
faba-115	2	4	of	of	ADP
faba-115	2	5	these	these	DET
faba-115	2	6	reforms	reform	NOUN
faba-115	2	7	was	be	AUX
faba-115	2	8	a	a	DET
faba-115	2	9	result	result	NOUN
faba-115	2	10	of	of	ADP
faba-115	2	11	exceptional	exceptional	ADJ
faba-115	2	12	circumstances	circumstance	NOUN
faba-115	2	13	,	,	PUNCT
faba-115	2	14	the	the	DET
faba-115	2	15	necessity	necessity	NOUN
faba-115	2	16	to	to	PART
faba-115	2	17	modernise	modernise	VERB
faba-115	2	18	the	the	DET
faba-115	2	19	revenue	revenue	NOUN
faba-115	2	20	side	side	NOUN
faba-115	2	21	of	of	ADP
faba-115	2	22	the	the	DET
faba-115	2	23	eu	eu	PROPN
faba-115	2	24	has	have	AUX
faba-115	2	25	been	be	AUX
faba-115	2	26	acknowledged	acknowledge	VERB
faba-115	2	27	for	for	ADP
faba-115	2	28	a	a	DET
faba-115	2	29	long	long	ADJ
faba-115	2	30	time	time	NOUN
faba-115	2	31	.	.	PUNCT
faba-115	3	1	the	the	DET
faba-115	3	2	changes	change	NOUN
faba-115	3	3	in	in	ADP
faba-115	3	4	the	the	DET
faba-115	3	5	system	system	NOUN
faba-115	3	6	of	of	ADP
faba-115	3	7	own	own	ADJ
faba-115	3	8	resources	resource	NOUN
faba-115	3	9	in	in	ADP
faba-115	3	10	20212027	20212027	NUM
faba-115	3	11	were	be	AUX
faba-115	3	12	driven	drive	VERB
faba-115	3	13	mainly	mainly	ADV
faba-115	3	14	by	by	ADP
faba-115	3	15	the	the	DET
faba-115	3	16	necessity	necessity	NOUN
faba-115	3	17	to	to	PART
faba-115	3	18	provide	provide	VERB
faba-115	3	19	new	new	ADJ
faba-115	3	20	sources	source	NOUN
faba-115	3	21	of	of	ADP
faba-115	3	22	revenue	revenue	NOUN
faba-115	3	23	to	to	PART
faba-115	3	24	ensure	ensure	VERB
faba-115	3	25	the	the	DET
faba-115	3	26	repayment	repayment	NOUN
faba-115	3	27	of	of	ADP
faba-115	3	28	the	the	DET
faba-115	3	29	debts	debt	NOUN
faba-115	3	30	incurred	incur	VERB
faba-115	3	31	in	in	ADP
faba-115	3	32	relation	relation	NOUN
faba-115	3	33	to	to	ADP
faba-115	3	34	the	the	DET
faba-115	3	35	post	post	ADJ
faba-115	3	36	-	-	ADJ
faba-115	3	37	pandemic	pandemic	ADJ
faba-115	3	38	recovery	recovery	NOUN
faba-115	3	39	of	of	ADP
faba-115	3	40	the	the	DET
faba-115	3	41	member	member	NOUN
faba-115	3	42	states	state	NOUN
faba-115	3	43	.	.	PUNCT
faba-115	4	1	the	the	DET
faba-115	4	2	second	second	ADJ
faba-115	4	3	objective	objective	NOUN
faba-115	4	4	of	of	ADP
faba-115	4	5	the	the	DET
faba-115	4	6	reforms	reform	NOUN
faba-115	4	7	was	be	AUX
faba-115	4	8	to	to	PART
faba-115	4	9	diversify	diversify	VERB
faba-115	4	10	the	the	DET
faba-115	4	11	revenue	revenue	NOUN
faba-115	4	12	structure	structure	NOUN
faba-115	4	13	of	of	ADP
faba-115	4	14	the	the	DET
faba-115	4	15	budget	budget	NOUN
faba-115	4	16	.	.	PUNCT
faba-115	5	1	the	the	DET
faba-115	5	2	new	new	ADJ
faba-115	5	3	instruments	instrument	NOUN
faba-115	5	4	to	to	PART
faba-115	5	5	finance	finance	VERB
faba-115	5	6	the	the	DET
faba-115	5	7	eu	eu	PROPN
faba-115	5	8	budget	budget	NOUN
faba-115	5	9	agreed	agree	VERB
faba-115	5	10	by	by	ADP
faba-115	5	11	the	the	DET
faba-115	5	12	member	member	NOUN
faba-115	5	13	states	state	NOUN
faba-115	5	14	and	and	CCONJ
faba-115	5	15	the	the	DET
faba-115	5	16	european	european	PROPN
faba-115	5	17	commission	commission	PROPN
faba-115	5	18	can	can	AUX
faba-115	5	19	be	be	AUX
faba-115	5	20	considered	consider	VERB
faba-115	5	21	as	as	ADP
faba-115	5	22	“	"	PUNCT
faba-115	5	23	genuine	genuine	ADJ
faba-115	5	24	”	"	PUNCT
faba-115	5	25	own	own	ADJ
faba-115	5	26	resources	resource	NOUN
faba-115	5	27	since	since	SCONJ
faba-115	5	28	they	they	PRON
faba-115	5	29	are	be	AUX
faba-115	5	30	related	relate	VERB
faba-115	5	31	to	to	ADP
faba-115	5	32	eu	eu	NOUN
faba-115	5	33	policy	policy	NOUN
faba-115	5	34	priorities	priority	NOUN
faba-115	5	35	.	.	PUNCT
faba-115	6	1	however	however	ADV
faba-115	6	2	,	,	PUNCT
faba-115	6	3	given	give	VERB
faba-115	6	4	the	the	DET
faba-115	6	5	strong	strong	ADJ
faba-115	6	6	increase	increase	NOUN
faba-115	6	7	of	of	ADP
faba-115	6	8	eu	eu	PROPN
faba-115	6	9	expenditure	expenditure	NOUN
faba-115	6	10	after	after	ADP
faba-115	6	11	the	the	DET
faba-115	6	12	pandemic	pandemic	ADJ
faba-115	6	13	and	and	CCONJ
faba-115	6	14	the	the	DET
faba-115	6	15	imminent	imminent	ADJ
faba-115	6	16	repayment	repayment	NOUN
faba-115	6	17	of	of	ADP
faba-115	6	18	the	the	DET
faba-115	6	19	common	common	ADJ
faba-115	6	20	debt	debt	NOUN
faba-115	6	21	,	,	PUNCT
faba-115	6	22	the	the	DET
faba-115	6	23	system	system	NOUN
faba-115	6	24	of	of	ADP
faba-115	6	25	own	own	ADJ
faba-115	6	26	resources	resource	NOUN
faba-115	6	27	faces	face	VERB
faba-115	6	28	important	important	ADJ
faba-115	6	29	challenges	challenge	NOUN
faba-115	6	30	.	.	PUNCT
faba-115	7	1	*	*	PUNCT
faba-115	7	2	address	address	NOUN
faba-115	7	3	correspondence	correspondence	NOUN
faba-115	7	4	:	:	PUNCT
faba-115	8	1	e	e	X
faba-115	8	2	-	-	NOUN
faba-115	8	3	mail	mail	NOUN
faba-115	8	4	:	:	PUNCT
faba-115	8	5	npopova@unwe.bg	npopova@unwe.bg	NOUN
faba-115	8	6	finance	finance	NOUN
faba-115	8	7	,	,	PUNCT
faba-115	8	8	accounting	accounting	NOUN
faba-115	8	9	and	and	CCONJ
faba-115	8	10	business	business	NOUN
faba-115	8	11	analysis	analysis	NOUN
faba-115	8	12	4	4	NUM
faba-115	8	13	(	(	PUNCT
faba-115	8	14	1	1	NUM
faba-115	8	15	)	)	PUNCT
faba-115	8	16	2022	2022	NUM
faba-115	8	17	35	35	NUM
faba-115	8	18	introduction	introduction	NOUN
faba-115	8	19	the	the	DET
faba-115	8	20	eu	eu	PROPN
faba-115	8	21	budget	budget	NOUN
faba-115	8	22	has	have	AUX
faba-115	8	23	been	be	AUX
faba-115	8	24	the	the	DET
faba-115	8	25	basis	basis	NOUN
faba-115	8	26	of	of	ADP
faba-115	8	27	the	the	DET
faba-115	8	28	integration	integration	NOUN
faba-115	8	29	process	process	NOUN
faba-115	8	30	.	.	PUNCT
faba-115	9	1	it	it	PRON
faba-115	9	2	has	have	VERB
faba-115	9	3	as	as	ADP
faba-115	9	4	a	a	DET
faba-115	9	5	main	main	ADJ
faba-115	9	6	purpose	purpose	NOUN
faba-115	9	7	to	to	PART
faba-115	9	8	fund	fund	VERB
faba-115	9	9	eu	eu	PROPN
faba-115	9	10	policies	policy	NOUN
faba-115	9	11	and	and	CCONJ
faba-115	9	12	programmes	programme	NOUN
faba-115	9	13	and	and	CCONJ
faba-115	9	14	it	it	PRON
faba-115	9	15	is	be	AUX
faba-115	9	16	financed	finance	VERB
faba-115	9	17	entirely	entirely	ADV
faba-115	9	18	with	with	ADP
faba-115	9	19	own	own	ADJ
faba-115	9	20	resources	resource	NOUN
faba-115	9	21	.	.	PUNCT
faba-115	10	1	over	over	ADP
faba-115	10	2	the	the	DET
faba-115	10	3	past	past	ADJ
faba-115	10	4	decades	decade	NOUN
faba-115	10	5	,	,	PUNCT
faba-115	10	6	however	however	ADV
faba-115	10	7	,	,	PUNCT
faba-115	10	8	the	the	DET
faba-115	10	9	integration	integration	NOUN
faba-115	10	10	on	on	ADP
faba-115	10	11	the	the	DET
faba-115	10	12	revenue	revenue	NOUN
faba-115	10	13	side	side	NOUN
faba-115	10	14	of	of	ADP
faba-115	10	15	the	the	DET
faba-115	10	16	budget	budget	NOUN
faba-115	10	17	has	have	AUX
faba-115	10	18	considerably	considerably	ADV
faba-115	10	19	lacked	lack	VERB
faba-115	10	20	behind	behind	ADV
faba-115	10	21	with	with	ADP
faba-115	10	22	the	the	DET
faba-115	10	23	last	last	ADJ
faba-115	10	24	major	major	ADJ
faba-115	10	25	reforms	reform	NOUN
faba-115	10	26	dating	date	VERB
faba-115	10	27	back	back	ADV
faba-115	10	28	to	to	ADP
faba-115	10	29	the	the	DET
faba-115	10	30	end	end	NOUN
faba-115	10	31	of	of	ADP
faba-115	10	32	the	the	DET
faba-115	10	33	1980s	1980s	NUM
faba-115	10	34	.	.	PUNCT
faba-115	11	1	moreover	moreover	ADV
faba-115	11	2	,	,	PUNCT
faba-115	11	3	the	the	DET
faba-115	11	4	predominant	predominant	ADJ
faba-115	11	5	share	share	NOUN
faba-115	11	6	of	of	ADP
faba-115	11	7	national	national	ADJ
faba-115	11	8	contributions	contribution	NOUN
faba-115	11	9	in	in	ADP
faba-115	11	10	the	the	DET
faba-115	11	11	revenue	revenue	NOUN
faba-115	11	12	structure	structure	NOUN
faba-115	11	13	has	have	AUX
faba-115	11	14	limited	limit	VERB
faba-115	11	15	the	the	DET
faba-115	11	16	capacity	capacity	NOUN
faba-115	11	17	of	of	ADP
faba-115	11	18	the	the	DET
faba-115	11	19	budget	budget	NOUN
faba-115	11	20	to	to	PART
faba-115	11	21	adjust	adjust	VERB
faba-115	11	22	to	to	ADP
faba-115	11	23	changing	change	VERB
faba-115	11	24	context	context	NOUN
faba-115	11	25	and	and	CCONJ
faba-115	11	26	to	to	PART
faba-115	11	27	finance	finance	VERB
faba-115	11	28	new	new	ADJ
faba-115	11	29	eu	eu	PROPN
faba-115	11	30	priorities	priority	NOUN
faba-115	11	31	and	and	CCONJ
faba-115	11	32	policies	policy	NOUN
faba-115	11	33	.	.	PUNCT
faba-115	12	1	although	although	SCONJ
faba-115	12	2	the	the	DET
faba-115	12	3	necessity	necessity	NOUN
faba-115	12	4	to	to	PART
faba-115	12	5	reform	reform	VERB
faba-115	12	6	the	the	DET
faba-115	12	7	revenue	revenue	NOUN
faba-115	12	8	side	side	NOUN
faba-115	12	9	of	of	ADP
faba-115	12	10	the	the	DET
faba-115	12	11	budget	budget	NOUN
faba-115	12	12	has	have	AUX
faba-115	12	13	been	be	AUX
faba-115	12	14	acknowledged	acknowledge	VERB
faba-115	12	15	for	for	ADP
faba-115	12	16	a	a	DET
faba-115	12	17	long	long	ADJ
faba-115	12	18	time	time	NOUN
faba-115	12	19	,	,	PUNCT
faba-115	12	20	actions	action	NOUN
faba-115	12	21	for	for	ADP
faba-115	12	22	reforms	reform	NOUN
faba-115	12	23	were	be	AUX
faba-115	12	24	taken	take	VERB
faba-115	12	25	only	only	ADV
faba-115	12	26	recently	recently	ADV
faba-115	12	27	.	.	PUNCT
faba-115	13	1	the	the	DET
faba-115	13	2	main	main	ADJ
faba-115	13	3	driving	drive	VERB
faba-115	13	4	forces	force	NOUN
faba-115	13	5	have	have	AUX
faba-115	13	6	been	be	AUX
faba-115	13	7	the	the	DET
faba-115	13	8	withdrawal	withdrawal	NOUN
faba-115	13	9	of	of	ADP
faba-115	13	10	the	the	DET
faba-115	13	11	united	united	ADJ
faba-115	13	12	kingdom	kingdom	NOUN
faba-115	13	13	from	from	ADP
faba-115	13	14	the	the	DET
faba-115	13	15	eu	eu	PROPN
faba-115	13	16	and	and	CCONJ
faba-115	13	17	especially	especially	ADV
faba-115	13	18	the	the	DET
faba-115	13	19	severe	severe	ADJ
faba-115	13	20	economic	economic	ADJ
faba-115	13	21	crisis	crisis	NOUN
faba-115	13	22	caused	cause	VERB
faba-115	13	23	by	by	ADP
faba-115	13	24	the	the	DET
faba-115	13	25	covid-19	covid-19	PROPN
faba-115	13	26	pandemic	pandemic	NOUN
faba-115	13	27	.	.	PUNCT
faba-115	14	1	the	the	DET
faba-115	14	2	latter	latter	ADJ
faba-115	14	3	event	event	NOUN
faba-115	14	4	influenced	influence	VERB
faba-115	14	5	the	the	DET
faba-115	14	6	outcome	outcome	NOUN
faba-115	14	7	of	of	ADP
faba-115	14	8	the	the	DET
faba-115	14	9	negotiations	negotiation	NOUN
faba-115	14	10	on	on	ADP
faba-115	14	11	the	the	DET
faba-115	14	12	long	long	ADJ
faba-115	14	13	-	-	PUNCT
faba-115	14	14	term	term	NOUN
faba-115	14	15	budget	budget	NOUN
faba-115	14	16	of	of	ADP
faba-115	14	17	the	the	DET
faba-115	14	18	eu	eu	PROPN
faba-115	14	19	for	for	ADP
faba-115	14	20	2021	2021	NUM
faba-115	14	21	-	-	SYM
faba-115	14	22	2027	2027	NUM
faba-115	14	23	in	in	ADP
faba-115	14	24	favour	favour	NOUN
faba-115	14	25	of	of	ADP
faba-115	14	26	more	more	ADJ
faba-115	14	27	fiscal	fiscal	ADJ
faba-115	14	28	federalism	federalism	NOUN
faba-115	14	29	,	,	PUNCT
faba-115	14	30	including	include	VERB
faba-115	14	31	the	the	DET
faba-115	14	32	issuance	issuance	NOUN
faba-115	14	33	of	of	ADP
faba-115	14	34	common	common	ADJ
faba-115	14	35	debt	debt	NOUN
faba-115	14	36	to	to	PART
faba-115	14	37	finance	finance	VERB
faba-115	14	38	eu	eu	PROPN
faba-115	14	39	expenditure	expenditure	NOUN
faba-115	14	40	.	.	PUNCT
faba-115	15	1	the	the	DET
faba-115	15	2	reforms	reform	NOUN
faba-115	15	3	in	in	ADP
faba-115	15	4	the	the	DET
faba-115	15	5	system	system	NOUN
faba-115	15	6	of	of	ADP
faba-115	15	7	own	own	ADJ
faba-115	15	8	resources	resource	NOUN
faba-115	15	9	involved	involve	VERB
faba-115	15	10	some	some	DET
faba-115	15	11	changes	change	NOUN
faba-115	15	12	in	in	ADP
faba-115	15	13	the	the	DET
faba-115	15	14	already	already	ADV
faba-115	15	15	existing	exist	VERB
faba-115	15	16	financing	financing	NOUN
faba-115	15	17	methods	method	NOUN
faba-115	15	18	as	as	ADV
faba-115	15	19	well	well	ADV
faba-115	15	20	as	as	ADP
faba-115	15	21	the	the	DET
faba-115	15	22	introduction	introduction	NOUN
faba-115	15	23	of	of	ADP
faba-115	15	24	new	new	ADJ
faba-115	15	25	types	type	NOUN
faba-115	15	26	of	of	ADP
faba-115	15	27	own	own	ADJ
faba-115	15	28	resources	resource	NOUN
faba-115	15	29	that	that	PRON
faba-115	15	30	are	be	AUX
faba-115	15	31	closely	closely	ADV
faba-115	15	32	related	relate	VERB
faba-115	15	33	to	to	ADP
faba-115	15	34	eu	eu	PROPN
faba-115	15	35	policies	policy	NOUN
faba-115	15	36	and	and	CCONJ
faba-115	15	37	priorities	priority	NOUN
faba-115	15	38	related	relate	VERB
faba-115	15	39	to	to	ADP
faba-115	15	40	green	green	ADJ
faba-115	15	41	transition	transition	NOUN
faba-115	15	42	and	and	CCONJ
faba-115	15	43	digitalisation	digitalisation	NOUN
faba-115	15	44	.	.	PUNCT
faba-115	16	1	against	against	ADP
faba-115	16	2	this	this	DET
faba-115	16	3	background	background	NOUN
faba-115	16	4	,	,	PUNCT
faba-115	16	5	the	the	DET
faba-115	16	6	present	present	ADJ
faba-115	16	7	article	article	NOUN
faba-115	16	8	is	be	AUX
faba-115	16	9	devoted	devote	VERB
faba-115	16	10	to	to	ADP
faba-115	16	11	the	the	DET
faba-115	16	12	reforms	reform	NOUN
faba-115	16	13	in	in	ADP
faba-115	16	14	the	the	DET
faba-115	16	15	system	system	NOUN
faba-115	16	16	of	of	ADP
faba-115	16	17	own	own	ADJ
faba-115	16	18	resources	resource	NOUN
faba-115	16	19	agreed	agree	VERB
faba-115	16	20	during	during	ADP
faba-115	16	21	the	the	DET
faba-115	16	22	preparation	preparation	NOUN
faba-115	16	23	of	of	ADP
faba-115	16	24	the	the	DET
faba-115	16	25	eu	eu	PROPN
faba-115	16	26	long	long	ADJ
faba-115	16	27	-	-	PUNCT
faba-115	16	28	term	term	NOUN
faba-115	16	29	budget	budget	NOUN
faba-115	16	30	for	for	ADP
faba-115	16	31	2021	2021	NUM
faba-115	16	32	-	-	SYM
faba-115	16	33	2027	2027	NUM
faba-115	16	34	.	.	PUNCT
faba-115	17	1	the	the	DET
faba-115	17	2	purpose	purpose	NOUN
faba-115	17	3	of	of	ADP
faba-115	17	4	the	the	DET
faba-115	17	5	article	article	NOUN
faba-115	17	6	is	be	AUX
faba-115	17	7	to	to	PART
faba-115	17	8	analyse	analyse	VERB
faba-115	17	9	the	the	DET
faba-115	17	10	main	main	ADJ
faba-115	17	11	components	component	NOUN
faba-115	17	12	of	of	ADP
faba-115	17	13	the	the	DET
faba-115	17	14	reform	reform	NOUN
faba-115	17	15	package	package	NOUN
faba-115	17	16	and	and	CCONJ
faba-115	17	17	to	to	PART
faba-115	17	18	address	address	VERB
faba-115	17	19	some	some	DET
faba-115	17	20	potential	potential	ADJ
faba-115	17	21	challenges	challenge	NOUN
faba-115	17	22	and	and	CCONJ
faba-115	17	23	risks	risk	NOUN
faba-115	17	24	related	relate	VERB
faba-115	17	25	to	to	ADP
faba-115	17	26	their	their	PRON
faba-115	17	27	implementation	implementation	NOUN
faba-115	17	28	.	.	PUNCT
faba-115	18	1	special	special	ADJ
faba-115	18	2	attention	attention	NOUN
faba-115	18	3	is	be	AUX
faba-115	18	4	given	give	VERB
faba-115	18	5	to	to	ADP
faba-115	18	6	the	the	DET
faba-115	18	7	proposed	propose	VERB
faba-115	18	8	new	new	ADJ
faba-115	18	9	types	type	NOUN
faba-115	18	10	of	of	ADP
faba-115	18	11	own	own	ADJ
faba-115	18	12	resources	resource	NOUN
faba-115	18	13	.	.	PUNCT
faba-115	19	1	the	the	DET
faba-115	19	2	rest	rest	NOUN
faba-115	19	3	of	of	ADP
faba-115	19	4	the	the	DET
faba-115	19	5	article	article	NOUN
faba-115	19	6	is	be	AUX
faba-115	19	7	structured	structure	VERB
faba-115	19	8	as	as	SCONJ
faba-115	19	9	follows	follow	VERB
faba-115	19	10	:	:	PUNCT
faba-115	19	11	the	the	DET
faba-115	19	12	second	second	ADJ
faba-115	19	13	part	part	NOUN
faba-115	19	14	outlines	outline	VERB
faba-115	19	15	the	the	DET
faba-115	19	16	main	main	ADJ
faba-115	19	17	characteristics	characteristic	NOUN
faba-115	19	18	and	and	CCONJ
faba-115	19	19	developments	development	NOUN
faba-115	19	20	of	of	ADP
faba-115	19	21	the	the	DET
faba-115	19	22	revenue	revenue	NOUN
faba-115	19	23	side	side	NOUN
faba-115	19	24	of	of	ADP
faba-115	19	25	the	the	DET
faba-115	19	26	eu	eu	PROPN
faba-115	19	27	budget	budget	NOUN
faba-115	19	28	since	since	SCONJ
faba-115	19	29	the	the	DET
faba-115	19	30	beginning	beginning	NOUN
faba-115	19	31	of	of	ADP
faba-115	19	32	the	the	DET
faba-115	19	33	integration	integration	NOUN
faba-115	19	34	process	process	NOUN
faba-115	19	35	;	;	PUNCT
faba-115	19	36	the	the	DET
faba-115	19	37	third	third	ADJ
faba-115	19	38	part	part	NOUN
faba-115	19	39	analyses	analyse	VERB
faba-115	19	40	the	the	DET
faba-115	19	41	main	main	ADJ
faba-115	19	42	changes	change	NOUN
faba-115	19	43	in	in	ADP
faba-115	19	44	the	the	DET
faba-115	19	45	own	own	ADJ
faba-115	19	46	resource	resource	NOUN
faba-115	19	47	system	system	NOUN
faba-115	19	48	after	after	ADP
faba-115	19	49	2021	2021	NUM
faba-115	19	50	and	and	CCONJ
faba-115	19	51	their	their	PRON
faba-115	19	52	prospects	prospect	NOUN
faba-115	19	53	;	;	PUNCT
faba-115	19	54	and	and	CCONJ
faba-115	19	55	the	the	DET
faba-115	19	56	fourth	fourth	ADJ
faba-115	19	57	part	part	NOUN
faba-115	19	58	concludes	conclude	VERB
faba-115	19	59	.	.	PUNCT
faba-115	20	1	main	main	ADJ
faba-115	20	2	characteristics	characteristic	NOUN
faba-115	20	3	of	of	ADP
faba-115	20	4	the	the	DET
faba-115	20	5	revenue	revenue	NOUN
faba-115	20	6	side	side	NOUN
faba-115	20	7	of	of	ADP
faba-115	20	8	the	the	DET
faba-115	20	9	eu	eu	PROPN
faba-115	20	10	budget	budget	NOUN
faba-115	20	11	the	the	DET
faba-115	20	12	eu	eu	PROPN
faba-115	20	13	budget	budget	PROPN
faba-115	20	14	differs	differ	VERB
faba-115	20	15	in	in	ADP
faba-115	20	16	many	many	ADJ
faba-115	20	17	respects	respect	NOUN
faba-115	20	18	from	from	ADP
faba-115	20	19	national	national	ADJ
faba-115	20	20	budgets	budget	NOUN
faba-115	20	21	and	and	CCONJ
faba-115	20	22	its	its	PRON
faba-115	20	23	fundamental	fundamental	ADJ
faba-115	20	24	principles	principle	NOUN
faba-115	20	25	are	be	AUX
faba-115	20	26	laid	lay	VERB
faba-115	20	27	out	out	ADP
faba-115	20	28	in	in	ADP
faba-115	20	29	the	the	DET
faba-115	20	30	treaty	treaty	NOUN
faba-115	20	31	on	on	ADP
faba-115	20	32	the	the	DET
faba-115	20	33	functioning	functioning	NOUN
faba-115	20	34	of	of	ADP
faba-115	20	35	the	the	DET
faba-115	20	36	eu	eu	PROPN
faba-115	20	37	(	(	PUNCT
faba-115	20	38	tfeu	tfeu	PROPN
faba-115	20	39	)	)	PUNCT
faba-115	20	40	.	.	PUNCT
faba-115	21	1	in	in	ADP
faba-115	21	2	particular	particular	ADJ
faba-115	21	3	,	,	PUNCT
faba-115	21	4	tfeu	tfeu	NOUN
faba-115	21	5	stipulates	stipulate	VERB
faba-115	21	6	that	that	SCONJ
faba-115	21	7	the	the	DET
faba-115	21	8	revenue	revenue	NOUN
faba-115	21	9	and	and	CCONJ
faba-115	21	10	expenditure	expenditure	NOUN
faba-115	21	11	in	in	ADP
faba-115	21	12	the	the	DET
faba-115	21	13	budget	budget	NOUN
faba-115	21	14	are	be	AUX
faba-115	21	15	to	to	PART
faba-115	21	16	be	be	AUX
faba-115	21	17	in	in	ADP
faba-115	21	18	balance	balance	NOUN
faba-115	21	19	,	,	PUNCT
faba-115	21	20	which	which	PRON
faba-115	21	21	rules	rule	VERB
faba-115	21	22	out	out	ADP
faba-115	21	23	the	the	DET
faba-115	21	24	possibility	possibility	NOUN
faba-115	21	25	to	to	PART
faba-115	21	26	finance	finance	VERB
faba-115	21	27	the	the	DET
faba-115	21	28	budget	budget	NOUN
faba-115	21	29	with	with	ADP
faba-115	21	30	borrowing	borrowing	NOUN
faba-115	21	31	.	.	PUNCT
faba-115	22	1	the	the	DET
faba-115	22	2	treaty	treaty	NOUN
faba-115	22	3	requires	require	VERB
faba-115	22	4	also	also	ADV
faba-115	22	5	that	that	SCONJ
faba-115	22	6	the	the	DET
faba-115	22	7	union	union	NOUN
faba-115	22	8	provides	provide	VERB
faba-115	22	9	itself	itself	PRON
faba-115	22	10	with	with	ADP
faba-115	22	11	the	the	DET
faba-115	22	12	means	mean	NOUN
faba-115	22	13	necessary	necessary	ADJ
faba-115	22	14	to	to	PART
faba-115	22	15	attain	attain	VERB
faba-115	22	16	its	its	PRON
faba-115	22	17	objectives	objective	NOUN
faba-115	22	18	and	and	CCONJ
faba-115	22	19	carry	carry	VERB
faba-115	22	20	through	through	ADP
faba-115	22	21	its	its	PRON
faba-115	22	22	policies	policy	NOUN
faba-115	22	23	and	and	CCONJ
faba-115	22	24	that	that	SCONJ
faba-115	22	25	the	the	DET
faba-115	22	26	budget	budget	NOUN
faba-115	22	27	is	be	AUX
faba-115	22	28	financed	finance	VERB
faba-115	22	29	wholly	wholly	ADV
faba-115	22	30	from	from	ADP
faba-115	22	31	own	own	ADJ
faba-115	22	32	resources	resource	NOUN
faba-115	22	33	(	(	PUNCT
faba-115	22	34	official	official	ADJ
faba-115	22	35	journal	journal	NOUN
faba-115	22	36	of	of	ADP
faba-115	22	37	the	the	DET
faba-115	22	38	european	european	PROPN
faba-115	22	39	union	union	PROPN
faba-115	22	40	2012	2012	NUM
faba-115	22	41	)	)	PUNCT
faba-115	22	42	.	.	PUNCT
faba-115	23	1	the	the	DET
faba-115	23	2	aim	aim	NOUN
faba-115	23	3	of	of	ADP
faba-115	23	4	these	these	DET
faba-115	23	5	principles	principle	NOUN
faba-115	23	6	is	be	AUX
faba-115	23	7	to	to	PART
faba-115	23	8	ensure	ensure	VERB
faba-115	23	9	fiscal	fiscal	ADJ
faba-115	23	10	discipline	discipline	NOUN
faba-115	23	11	at	at	ADP
faba-115	23	12	an	an	DET
faba-115	23	13	eu	eu	PROPN
faba-115	23	14	level	level	NOUN
faba-115	23	15	.	.	PUNCT
faba-115	24	1	additionally	additionally	ADV
faba-115	24	2	,	,	PUNCT
faba-115	24	3	the	the	DET
faba-115	24	4	basic	basic	ADJ
faba-115	24	5	rules	rule	NOUN
faba-115	24	6	for	for	ADP
faba-115	24	7	the	the	DET
faba-115	24	8	own	own	ADJ
faba-115	24	9	resources	resource	NOUN
faba-115	24	10	system	system	NOUN
faba-115	24	11	are	be	AUX
faba-115	24	12	laid	lay	VERB
faba-115	24	13	down	down	ADP
faba-115	24	14	periodically	periodically	ADV
faba-115	24	15	in	in	ADP
faba-115	24	16	a	a	DET
faba-115	24	17	council	council	NOUN
faba-115	24	18	decision	decision	NOUN
faba-115	24	19	adopted	adopt	VERB
faba-115	24	20	unanimously	unanimously	ADV
faba-115	24	21	by	by	ADP
faba-115	24	22	the	the	DET
faba-115	24	23	eu	eu	PROPN
faba-115	24	24	council	council	PROPN
faba-115	24	25	(	(	PUNCT
faba-115	24	26	european	european	PROPN
faba-115	24	27	commission	commission	PROPN
faba-115	24	28	2022a	2022a	NUM
faba-115	24	29	)	)	PUNCT
faba-115	24	30	.	.	PUNCT
faba-115	25	1	as	as	SCONJ
faba-115	25	2	can	can	AUX
faba-115	25	3	be	be	AUX
faba-115	25	4	seen	see	VERB
faba-115	25	5	in	in	ADP
faba-115	25	6	figure	figure	NOUN
faba-115	25	7	1	1	NUM
faba-115	25	8	,	,	PUNCT
faba-115	25	9	the	the	DET
faba-115	25	10	revenue	revenue	NOUN
faba-115	25	11	structure	structure	NOUN
faba-115	25	12	of	of	ADP
faba-115	25	13	the	the	DET
faba-115	25	14	eu	eu	PROPN
faba-115	25	15	budget	budget	NOUN
faba-115	25	16	has	have	AUX
faba-115	25	17	undergone	undergo	VERB
faba-115	25	18	significant	significant	ADJ
faba-115	25	19	changes	change	NOUN
faba-115	25	20	since	since	SCONJ
faba-115	25	21	the	the	DET
faba-115	25	22	beginning	beginning	NOUN
faba-115	25	23	of	of	ADP
faba-115	25	24	the	the	DET
faba-115	25	25	integration	integration	NOUN
faba-115	25	26	process	process	NOUN
faba-115	25	27	.	.	PUNCT
faba-115	26	1	at	at	ADP
faba-115	26	2	the	the	DET
faba-115	26	3	onset	onset	NOUN
faba-115	26	4	of	of	ADP
faba-115	26	5	the	the	DET
faba-115	26	6	european	european	ADJ
faba-115	26	7	communities	community	NOUN
faba-115	26	8	,	,	PUNCT
faba-115	26	9	their	their	PRON
faba-115	26	10	expenditures	expenditure	NOUN
faba-115	26	11	were	be	AUX
faba-115	26	12	covered	cover	VERB
faba-115	26	13	entirely	entirely	ADV
faba-115	26	14	with	with	ADP
faba-115	26	15	financial	financial	ADJ
faba-115	26	16	contributions	contribution	NOUN
faba-115	26	17	by	by	ADP
faba-115	26	18	the	the	DET
faba-115	26	19	six	six	NUM
faba-115	26	20	founding	found	VERB
faba-115	26	21	member	member	NOUN
faba-115	26	22	states	state	NOUN
faba-115	26	23	.	.	PUNCT
faba-115	27	1	the	the	DET
faba-115	27	2	development	development	NOUN
faba-115	27	3	of	of	ADP
faba-115	27	4	the	the	DET
faba-115	27	5	first	first	ADJ
faba-115	27	6	common	common	ADJ
faba-115	27	7	policies	policy	NOUN
faba-115	27	8	led	lead	VERB
faba-115	27	9	to	to	ADP
faba-115	27	10	diversification	diversification	NOUN
faba-115	27	11	of	of	ADP
faba-115	27	12	the	the	DET
faba-115	27	13	financing	financing	NOUN
faba-115	27	14	methods	method	NOUN
faba-115	27	15	.	.	PUNCT
faba-115	28	1	the	the	DET
faba-115	28	2	adoption	adoption	NOUN
faba-115	28	3	in	in	ADP
faba-115	28	4	1970	1970	NUM
faba-115	28	5	of	of	ADP
faba-115	28	6	the	the	DET
faba-115	28	7	decision	decision	NOUN
faba-115	28	8	on	on	ADP
faba-115	28	9	the	the	DET
faba-115	28	10	replacement	replacement	NOUN
faba-115	28	11	of	of	ADP
faba-115	28	12	financial	financial	ADJ
faba-115	28	13	contributions	contribution	NOUN
faba-115	28	14	from	from	ADP
faba-115	28	15	the	the	DET
faba-115	28	16	member	member	NOUN
faba-115	28	17	states	state	NOUN
faba-115	28	18	by	by	ADP
faba-115	28	19	the	the	DET
faba-115	28	20	european	european	PROPN
faba-115	28	21	communities	communities	PROPN
faba-115	28	22	’	'	PUNCT
faba-115	28	23	own	own	ADJ
faba-115	28	24	resources	resource	NOUN
faba-115	28	25	was	be	AUX
faba-115	28	26	of	of	ADP
faba-115	28	27	key	key	ADJ
faba-115	28	28	importance	importance	NOUN
faba-115	28	29	as	as	SCONJ
faba-115	28	30	the	the	DET
faba-115	28	31	european	european	PROPN
faba-115	28	32	community	community	NOUN
faba-115	28	33	was	be	AUX
faba-115	28	34	to	to	PART
faba-115	28	35	be	be	AUX
faba-115	28	36	gradually	gradually	ADV
faba-115	28	37	given	give	VERB
faba-115	28	38	financial	financial	ADJ
faba-115	28	39	autonomy	autonomy	NOUN
faba-115	28	40	through	through	ADP
faba-115	28	41	the	the	DET
faba-115	28	42	provision	provision	NOUN
faba-115	28	43	of	of	ADP
faba-115	28	44	own	own	ADJ
faba-115	28	45	resources	resource	NOUN
faba-115	28	46	(	(	PUNCT
faba-115	28	47	european	european	ADJ
faba-115	28	48	communities	community	NOUN
faba-115	28	49	2000	2000	NUM
faba-115	28	50	,	,	PUNCT
faba-115	28	51	25	25	NUM
faba-115	28	52	)	)	PUNCT
faba-115	28	53	.	.	PUNCT
faba-115	29	1	throughout	throughout	ADP
faba-115	29	2	the	the	DET
faba-115	29	3	1970s	1970	NOUN
faba-115	29	4	,	,	PUNCT
faba-115	29	5	the	the	DET
faba-115	29	6	main	main	ADJ
faba-115	29	7	own	own	ADJ
faba-115	29	8	resources	resource	NOUN
faba-115	29	9	were	be	AUX
faba-115	29	10	the	the	DET
faba-115	29	11	agricultural	agricultural	ADJ
faba-115	29	12	levies	levy	NOUN
faba-115	29	13	(	(	PUNCT
faba-115	29	14	including	include	VERB
faba-115	29	15	on	on	ADP
faba-115	29	16	the	the	DET
faba-115	29	17	imports	import	NOUN
faba-115	29	18	of	of	ADP
faba-115	29	19	agricultural	agricultural	ADJ
faba-115	29	20	goods	good	NOUN
faba-115	29	21	from	from	ADP
faba-115	29	22	third	third	ADJ
faba-115	29	23	countries	country	NOUN
faba-115	29	24	)	)	PUNCT
faba-115	29	25	and	and	CCONJ
faba-115	29	26	the	the	DET
faba-115	29	27	customs	custom	NOUN
faba-115	29	28	duties	duty	NOUN
faba-115	29	29	,	,	PUNCT
faba-115	29	30	which	which	PRON
faba-115	29	31	together	together	ADV
faba-115	29	32	raised	raise	VERB
faba-115	29	33	almost	almost	ADV
faba-115	29	34	56	56	NUM
faba-115	29	35	%	%	NOUN
faba-115	29	36	of	of	ADP
faba-115	29	37	total	total	ADJ
faba-115	29	38	revenue	revenue	NOUN
faba-115	29	39	.	.	PUNCT
faba-115	30	1	the	the	DET
faba-115	30	2	remaining	remain	VERB
faba-115	30	3	part	part	NOUN
faba-115	30	4	of	of	ADP
faba-115	30	5	the	the	DET
faba-115	30	6	revenue	revenue	NOUN
faba-115	30	7	was	be	AUX
faba-115	30	8	covered	cover	VERB
faba-115	30	9	by	by	ADP
faba-115	30	10	financial	financial	ADJ
faba-115	30	11	contributions	contribution	NOUN
faba-115	30	12	from	from	ADP
faba-115	30	13	the	the	DET
faba-115	30	14	member	member	NOUN
faba-115	30	15	states	state	NOUN
faba-115	30	16	(	(	PUNCT
faba-115	30	17	under	under	ADP
faba-115	30	18	the	the	DET
faba-115	30	19	heading	heading	ADJ
faba-115	30	20	miscellaneous	miscellaneous	NOUN
faba-115	30	21	)	)	PUNCT
faba-115	30	22	.	.	PUNCT
faba-115	31	1	in	in	ADP
faba-115	31	2	the	the	DET
faba-115	31	3	following	follow	VERB
faba-115	31	4	decades	decade	NOUN
faba-115	31	5	,	,	PUNCT
faba-115	31	6	however	however	ADV
faba-115	31	7	,	,	PUNCT
faba-115	31	8	receipts	receipt	NOUN
faba-115	31	9	from	from	ADP
faba-115	31	10	customs	custom	NOUN
faba-115	31	11	tariffs	tariff	NOUN
faba-115	31	12	and	and	CCONJ
faba-115	31	13	agricultural	agricultural	ADJ
faba-115	31	14	levies	levy	NOUN
faba-115	31	15	declined	decline	VERB
faba-115	31	16	sharply	sharply	ADV
faba-115	31	17	,	,	PUNCT
faba-115	31	18	due	due	ADP
faba-115	31	19	to	to	ADP
faba-115	31	20	trade	trade	VERB
faba-115	31	21	liberalisation	liberalisation	NOUN
faba-115	31	22	on	on	ADP
faba-115	31	23	a	a	DET
faba-115	31	24	global	global	ADJ
faba-115	31	25	scale	scale	NOUN
faba-115	31	26	.	.	PUNCT
faba-115	32	1	therefore	therefore	ADV
faba-115	32	2	,	,	PUNCT
faba-115	32	3	new	new	ADJ
faba-115	32	4	financing	financing	NOUN
faba-115	32	5	sources	source	NOUN
faba-115	32	6	were	be	AUX
faba-115	32	7	necessary	necessary	ADJ
faba-115	32	8	to	to	PART
faba-115	32	9	cover	cover	VERB
faba-115	32	10	the	the	DET
faba-115	32	11	increasing	increase	VERB
faba-115	32	12	expenditure	expenditure	NOUN
faba-115	32	13	.	.	PUNCT
faba-115	33	1	revenues	revenue	NOUN
faba-115	33	2	from	from	ADP
faba-115	33	3	customs	custom	NOUN
faba-115	33	4	tariffs	tariff	NOUN
faba-115	33	5	are	be	AUX
faba-115	33	6	referred	refer	VERB
faba-115	33	7	to	to	ADP
faba-115	33	8	as	as	ADP
faba-115	33	9	traditional	traditional	ADJ
faba-115	33	10	own	own	ADJ
faba-115	33	11	resources.1	resources.1	NOUN
faba-115	33	12	they	they	PRON
faba-115	33	13	are	be	AUX
faba-115	33	14	considered	consider	VERB
faba-115	33	15	to	to	PART
faba-115	33	16	be	be	AUX
faba-115	33	17	genuine	genuine	ADJ
faba-115	33	18	own	own	ADJ
faba-115	33	19	resources	resource	NOUN
faba-115	33	20	for	for	ADP
faba-115	33	21	the	the	DET
faba-115	33	22	eu	eu	PROPN
faba-115	33	23	budget	budget	NOUN
faba-115	33	24	as	as	SCONJ
faba-115	33	25	they	they	PRON
faba-115	33	26	are	be	AUX
faba-115	33	27	derived	derive	VERB
faba-115	33	28	from	from	ADP
faba-115	33	29	the	the	DET
faba-115	33	30	common	common	ADJ
faba-115	33	31	policies	policy	NOUN
faba-115	33	32	and	and	CCONJ
faba-115	33	33	they	they	PRON
faba-115	33	34	accrue	accrue	VERB
faba-115	33	35	directly	directly	ADV
faba-115	33	36	to	to	ADP
faba-115	33	37	the	the	DET
faba-115	33	38	eu	eu	PROPN
faba-115	33	39	budget	budget	PROPN
faba-115	33	40	(	(	PUNCT
faba-115	33	41	european	european	PROPN
faba-115	33	42	commission	commission	PROPN
faba-115	33	43	,	,	PUNCT
faba-115	33	44	2017	2017	NUM
faba-115	33	45	,	,	PUNCT
faba-115	33	46	p.	p.	NOUN
faba-115	33	47	8)	8)	NUM
faba-115	33	48	.	.	PUNCT
faba-115	34	1	the	the	DET
faba-115	34	2	area	area	NOUN
faba-115	34	3	of	of	ADP
faba-115	34	4	customs	custom	NOUN
faba-115	34	5	duties	duty	NOUN
faba-115	34	6	falls	fall	VERB
faba-115	34	7	under	under	ADP
faba-115	34	8	the	the	DET
faba-115	34	9	exclusive	exclusive	ADJ
faba-115	34	10	competence	competence	NOUN
faba-115	34	11	of	of	ADP
faba-115	34	12	the	the	DET
faba-115	34	13	union	union	NOUN
faba-115	34	14	.	.	PUNCT
faba-115	35	1	member	member	NOUN
faba-115	35	2	states	state	NOUN
faba-115	35	3	retain	retain	VERB
faba-115	35	4	,	,	PUNCT
faba-115	35	5	as	as	ADP
faba-115	35	6	collection	collection	NOUN
faba-115	35	7	costs	cost	NOUN
faba-115	35	8	,	,	PUNCT
faba-115	35	9	a	a	DET
faba-115	35	10	certain	certain	ADJ
faba-115	35	11	part	part	NOUN
faba-115	35	12	of	of	ADP
faba-115	35	13	the	the	DET
faba-115	35	14	established	establish	VERB
faba-115	35	15	amounts	amount	NOUN
faba-115	35	16	of	of	ADP
faba-115	35	17	traditional	traditional	ADJ
faba-115	35	18	own	own	ADJ
faba-115	35	19	resources	resource	NOUN
faba-115	35	20	.	.	PUNCT
faba-115	36	1	in	in	ADP
faba-115	36	2	the	the	DET
faba-115	36	3	past	past	NOUN
faba-115	36	4	,	,	PUNCT
faba-115	36	5	this	this	DET
faba-115	36	6	share	share	NOUN
faba-115	36	7	was	be	AUX
faba-115	36	8	10	10	NUM
faba-115	36	9	%	%	NOUN
faba-115	36	10	,	,	PUNCT
faba-115	36	11	but	but	CCONJ
faba-115	36	12	in	in	ADP
faba-115	36	13	2001	2001	NUM
faba-115	36	14	it	it	PRON
faba-115	36	15	was	be	AUX
faba-115	36	16	increased	increase	VERB
faba-115	36	17	to	to	ADP
faba-115	36	18	25	25	NUM
faba-115	36	19	%	%	NOUN
faba-115	36	20	and	and	CCONJ
faba-115	36	21	in	in	ADP
faba-115	36	22	2014	2014	NUM
faba-115	36	23	it	it	PRON
faba-115	36	24	was	be	AUX
faba-115	36	25	set	set	VERB
faba-115	36	26	at	at	ADP
faba-115	36	27	20	20	NUM
faba-115	36	28	%	%	NOUN
faba-115	36	29	(	(	PUNCT
faba-115	36	30	european	european	PROPN
faba-115	36	31	commission	commission	PROPN
faba-115	36	32	2014	2014	NUM
faba-115	36	33	,	,	PUNCT
faba-115	36	34	191	191	NUM
faba-115	36	35	)	)	PUNCT
faba-115	36	36	.	.	PUNCT
faba-115	37	1	at	at	ADP
faba-115	37	2	the	the	DET
faba-115	37	3	end	end	NOUN
faba-115	37	4	of	of	ADP
faba-115	37	5	the	the	DET
faba-115	37	6	1970	1970	NUM
faba-115	37	7	’s	’s	NOUN
faba-115	37	8	,	,	PUNCT
faba-115	37	9	a	a	DET
faba-115	37	10	new	new	ADJ
faba-115	37	11	budget	budget	NOUN
faba-115	37	12	-	-	PUNCT
faba-115	37	13	balancing	balance	VERB
faba-115	37	14	own	own	ADJ
faba-115	37	15	resource	resource	NOUN
faba-115	37	16	was	be	AUX
faba-115	37	17	introduced	introduce	VERB
faba-115	37	18	on	on	ADP
faba-115	37	19	the	the	DET
faba-115	37	20	basis	basis	NOUN
faba-115	37	21	of	of	ADP
faba-115	37	22	vat	vat	NOUN
faba-115	37	23	revenue	revenue	NOUN
faba-115	37	24	.	.	PUNCT
faba-115	38	1	it	it	PRON
faba-115	38	2	was	be	AUX
faba-115	38	3	calculated	calculate	VERB
faba-115	38	4	by	by	ADP
faba-115	38	5	applying	apply	VERB
faba-115	38	6	a	a	DET
faba-115	38	7	uniform	uniform	ADJ
faba-115	38	8	rate	rate	NOUN
faba-115	38	9	(	(	PUNCT
faba-115	38	10	initially	initially	ADV
faba-115	38	11	1	1	NUM
faba-115	38	12	%	%	NOUN
faba-115	38	13	and	and	CCONJ
faba-115	38	14	subsequently	subsequently	ADV
faba-115	38	15	increased	increase	VERB
faba-115	38	16	to	to	ADP
faba-115	38	17	1.4	1.4	NUM
faba-115	38	18	%	%	NOUN
faba-115	38	19	)	)	PUNCT
faba-115	38	20	to	to	ADP
faba-115	38	21	the	the	DET
faba-115	38	22	vat	vat	NOUN
faba-115	38	23	base	base	NOUN
faba-115	38	24	of	of	ADP
faba-115	38	25	each	each	DET
faba-115	38	26	member	member	NOUN
faba-115	38	27	state	state	NOUN
faba-115	38	28	,	,	PUNCT
faba-115	38	29	also	also	ADV
faba-115	38	30	determined	determine	VERB
faba-115	38	31	in	in	ADP
faba-115	38	32	a	a	DET
faba-115	38	33	uniform	uniform	ADJ
faba-115	38	34	method	method	NOUN
faba-115	38	35	(	(	PUNCT
faba-115	38	36	european	european	PROPN
faba-115	38	37	1	1	NUM
faba-115	38	38	subsequently	subsequently	ADV
faba-115	38	39	,	,	PUNCT
faba-115	38	40	agricultural	agricultural	ADJ
faba-115	38	41	levies	levy	NOUN
faba-115	38	42	were	be	AUX
faba-115	38	43	incorporated	incorporate	VERB
faba-115	38	44	into	into	ADP
faba-115	38	45	customs	custom	NOUN
faba-115	38	46	duties	duty	NOUN
faba-115	38	47	.	.	PUNCT
faba-115	39	1	finance	finance	NOUN
faba-115	39	2	,	,	PUNCT
faba-115	39	3	accounting	accounting	NOUN
faba-115	39	4	and	and	CCONJ
faba-115	39	5	business	business	NOUN
faba-115	39	6	analysis	analysis	NOUN
faba-115	39	7	4	4	NUM
faba-115	39	8	(	(	PUNCT
faba-115	39	9	1	1	NUM
faba-115	39	10	)	)	PUNCT
faba-115	39	11	2022	2022	NUM
faba-115	39	12	36	36	NUM
faba-115	39	13	communities	community	NOUN
faba-115	39	14	2000	2000	NUM
faba-115	39	15	,	,	PUNCT
faba-115	39	16	16	16	NUM
faba-115	39	17	)	)	PUNCT
faba-115	39	18	.	.	PUNCT
faba-115	40	1	between	between	ADP
faba-115	40	2	1980	1980	NUM
faba-115	40	3	and	and	CCONJ
faba-115	40	4	1990s	1990	NOUN
faba-115	40	5	the	the	DET
faba-115	40	6	vat	vat	NOUN
faba-115	40	7	-	-	PUNCT
faba-115	40	8	based	base	VERB
faba-115	40	9	own	own	ADJ
faba-115	40	10	resource	resource	NOUN
faba-115	40	11	was	be	AUX
faba-115	40	12	the	the	DET
faba-115	40	13	most	most	ADV
faba-115	40	14	important	important	ADJ
faba-115	40	15	financing	financing	NOUN
faba-115	40	16	method	method	NOUN
faba-115	40	17	as	as	ADP
faba-115	40	18	its	its	PRON
faba-115	40	19	share	share	NOUN
faba-115	40	20	in	in	ADP
faba-115	40	21	total	total	ADJ
faba-115	40	22	budget	budget	NOUN
faba-115	40	23	revenue	revenue	NOUN
faba-115	40	24	reached	reach	VERB
faba-115	40	25	almost	almost	ADV
faba-115	40	26	60	60	NUM
faba-115	40	27	%	%	NOUN
faba-115	40	28	.	.	PUNCT
faba-115	41	1	the	the	DET
faba-115	41	2	significant	significant	ADJ
faba-115	41	3	decline	decline	NOUN
faba-115	41	4	in	in	ADP
faba-115	41	5	the	the	DET
faba-115	41	6	revenue	revenue	NOUN
faba-115	41	7	from	from	ADP
faba-115	41	8	vat	vat	NOUN
faba-115	41	9	-	-	PUNCT
faba-115	41	10	based	base	VERB
faba-115	41	11	contributions	contribution	NOUN
faba-115	41	12	observed	observe	VERB
faba-115	41	13	after	after	ADP
faba-115	41	14	1990	1990	NUM
faba-115	41	15	is	be	AUX
faba-115	41	16	a	a	DET
faba-115	41	17	result	result	NOUN
faba-115	41	18	of	of	ADP
faba-115	41	19	several	several	ADJ
faba-115	41	20	reductions	reduction	NOUN
faba-115	41	21	of	of	ADP
faba-115	41	22	the	the	DET
faba-115	41	23	call	call	NOUN
faba-115	41	24	rate	rate	NOUN
faba-115	41	25	used	use	VERB
faba-115	41	26	to	to	PART
faba-115	41	27	calculate	calculate	VERB
faba-115	41	28	the	the	DET
faba-115	41	29	member	member	NOUN
faba-115	41	30	states	state	NOUN
faba-115	41	31	’	'	PUNCT
faba-115	41	32	contributions	contribution	NOUN
faba-115	41	33	(	(	PUNCT
faba-115	41	34	european	european	ADJ
faba-115	41	35	parliament	parliament	NOUN
faba-115	41	36	2019	2019	NUM
faba-115	41	37	)	)	PUNCT
faba-115	41	38	.	.	PUNCT
faba-115	42	1	furthermore	furthermore	ADV
faba-115	42	2	,	,	PUNCT
faba-115	42	3	the	the	DET
faba-115	42	4	system	system	NOUN
faba-115	42	5	for	for	ADP
faba-115	42	6	determining	determine	VERB
faba-115	42	7	the	the	DET
faba-115	42	8	vat	vat	NOUN
faba-115	42	9	-	-	PUNCT
faba-115	42	10	based	base	VERB
faba-115	42	11	own	own	ADJ
faba-115	42	12	resource	resource	NOUN
faba-115	42	13	has	have	AUX
faba-115	42	14	been	be	AUX
faba-115	42	15	criticised	criticise	VERB
faba-115	42	16	repeatedly	repeatedly	ADV
faba-115	42	17	by	by	ADP
faba-115	42	18	the	the	DET
faba-115	42	19	court	court	NOUN
faba-115	42	20	of	of	ADP
faba-115	42	21	auditors	auditor	NOUN
faba-115	42	22	,	,	PUNCT
faba-115	42	23	the	the	DET
faba-115	42	24	european	european	ADJ
faba-115	42	25	parliament	parliament	NOUN
faba-115	42	26	and	and	CCONJ
faba-115	42	27	member	member	NOUN
faba-115	42	28	states	state	NOUN
faba-115	42	29	as	as	ADP
faba-115	42	30	overly	overly	ADV
faba-115	42	31	complex	complex	ADJ
faba-115	42	32	.	.	PUNCT
faba-115	43	1	the	the	DET
faba-115	43	2	european	european	PROPN
faba-115	43	3	council	council	PROPN
faba-115	43	4	of	of	ADP
faba-115	43	5	july	july	PROPN
faba-115	43	6	2020	2020	NUM
faba-115	43	7	has	have	AUX
faba-115	43	8	therefore	therefore	ADV
faba-115	43	9	concluded	conclude	VERB
faba-115	43	10	that	that	SCONJ
faba-115	43	11	it	it	PRON
faba-115	43	12	is	be	AUX
faba-115	43	13	appropriate	appropriate	ADJ
faba-115	43	14	to	to	PART
faba-115	43	15	simplify	simplify	VERB
faba-115	43	16	the	the	DET
faba-115	43	17	calculation	calculation	NOUN
faba-115	43	18	of	of	ADP
faba-115	43	19	that	that	DET
faba-115	43	20	own	own	ADJ
faba-115	43	21	resource	resource	NOUN
faba-115	43	22	(	(	PUNCT
faba-115	43	23	official	official	ADJ
faba-115	43	24	journal	journal	NOUN
faba-115	43	25	of	of	ADP
faba-115	43	26	the	the	DET
faba-115	43	27	european	european	PROPN
faba-115	43	28	union	union	PROPN
faba-115	43	29	2020	2020	NUM
faba-115	43	30	)	)	PUNCT
faba-115	43	31	.	.	PUNCT
faba-115	44	1	the	the	DET
faba-115	44	2	system	system	NOUN
faba-115	44	3	of	of	ADP
faba-115	44	4	own	own	ADJ
faba-115	44	5	resources	resource	NOUN
faba-115	44	6	underwent	undergo	VERB
faba-115	44	7	its	its	PRON
faba-115	44	8	most	most	ADV
faba-115	44	9	important	important	ADJ
faba-115	44	10	reform	reform	NOUN
faba-115	44	11	in	in	ADP
faba-115	44	12	1988	1988	NUM
faba-115	44	13	after	after	ADP
faba-115	44	14	the	the	DET
faba-115	44	15	establishment	establishment	NOUN
faba-115	44	16	of	of	ADP
faba-115	44	17	the	the	DET
faba-115	44	18	single	single	ADJ
faba-115	44	19	market	market	NOUN
faba-115	44	20	and	and	CCONJ
faba-115	44	21	the	the	DET
faba-115	44	22	territorial	territorial	ADJ
faba-115	44	23	expansion	expansion	NOUN
faba-115	44	24	of	of	ADP
faba-115	44	25	the	the	DET
faba-115	44	26	european	european	PROPN
faba-115	44	27	community	community	NOUN
faba-115	44	28	.	.	PUNCT
faba-115	45	1	to	to	PART
faba-115	45	2	avoid	avoid	VERB
faba-115	45	3	yearly	yearly	ADJ
faba-115	45	4	difficult	difficult	ADJ
faba-115	45	5	discussions	discussion	NOUN
faba-115	45	6	maximum	maximum	ADJ
faba-115	45	7	ceilings	ceiling	NOUN
faba-115	45	8	by	by	ADP
faba-115	45	9	categories	category	NOUN
faba-115	45	10	of	of	ADP
faba-115	45	11	expenditure	expenditure	NOUN
faba-115	45	12	are	be	AUX
faba-115	45	13	determined	determine	VERB
faba-115	45	14	for	for	ADP
faba-115	45	15	a	a	DET
faba-115	45	16	longer	long	ADJ
faba-115	45	17	period	period	NOUN
faba-115	45	18	,	,	PUNCT
faba-115	45	19	usually	usually	ADV
faba-115	45	20	seven	seven	NUM
faba-115	45	21	years	year	NOUN
faba-115	45	22	,	,	PUNCT
faba-115	45	23	in	in	ADP
faba-115	45	24	multiannual	multiannual	ADJ
faba-115	45	25	financial	financial	ADJ
faba-115	45	26	frameworks	framework	NOUN
faba-115	45	27	(	(	PUNCT
faba-115	45	28	bisciari	bisciari	PROPN
faba-115	45	29	et	et	PROPN
faba-115	45	30	al	al	PROPN
faba-115	45	31	.	.	PROPN
faba-115	45	32	2021	2021	NUM
faba-115	45	33	,	,	PUNCT
faba-115	45	34	30	30	NUM
faba-115	45	35	)	)	PUNCT
faba-115	45	36	.	.	PUNCT
faba-115	46	1	the	the	DET
faba-115	46	2	reform	reform	NOUN
faba-115	46	3	introduced	introduce	VERB
faba-115	46	4	for	for	ADP
faba-115	46	5	the	the	DET
faba-115	46	6	first	first	ADJ
faba-115	46	7	time	time	NOUN
faba-115	46	8	a	a	DET
faba-115	46	9	ceiling	ceiling	NOUN
faba-115	46	10	of	of	ADP
faba-115	46	11	own	own	ADJ
faba-115	46	12	resources	resource	NOUN
faba-115	46	13	(	(	PUNCT
faba-115	46	14	as	as	ADV
faba-115	46	15	well	well	ADV
faba-115	46	16	as	as	ADP
faba-115	46	17	expenditure	expenditure	NOUN
faba-115	46	18	)	)	PUNCT
faba-115	46	19	so	so	SCONJ
faba-115	46	20	as	as	SCONJ
faba-115	46	21	to	to	PART
faba-115	46	22	contain	contain	VERB
faba-115	46	23	the	the	DET
faba-115	46	24	larger	large	ADJ
faba-115	46	25	budget	budget	NOUN
faba-115	46	26	.	.	PUNCT
faba-115	47	1	initially	initially	ADV
faba-115	47	2	,	,	PUNCT
faba-115	47	3	the	the	DET
faba-115	47	4	ceiling	ceiling	NOUN
faba-115	47	5	of	of	ADP
faba-115	47	6	the	the	DET
faba-115	47	7	own	own	ADJ
faba-115	47	8	resources	resource	NOUN
faba-115	47	9	was	be	AUX
faba-115	47	10	set	set	VERB
faba-115	47	11	at	at	ADP
faba-115	47	12	1.3	1.3	NUM
faba-115	47	13	%	%	NOUN
faba-115	47	14	of	of	ADP
faba-115	47	15	gnp	gnp	PROPN
faba-115	47	16	;	;	PUNCT
faba-115	47	17	then	then	ADV
faba-115	47	18	,	,	PUNCT
faba-115	47	19	in	in	ADP
faba-115	47	20	early	early	ADJ
faba-115	47	21	1990s	1990	NOUN
faba-115	47	22	it	it	PRON
faba-115	47	23	was	be	AUX
faba-115	47	24	raised	raise	VERB
faba-115	47	25	to	to	ADP
faba-115	47	26	1.335	1.335	NUM
faba-115	47	27	%	%	NOUN
faba-115	47	28	of	of	ADP
faba-115	47	29	gnp	gnp	PROPN
faba-115	47	30	to	to	PART
faba-115	47	31	support	support	VERB
faba-115	47	32	higher	high	ADJ
faba-115	47	33	expenditure	expenditure	NOUN
faba-115	47	34	on	on	ADP
faba-115	47	35	the	the	DET
faba-115	47	36	internal	internal	ADJ
faba-115	47	37	market	market	NOUN
faba-115	47	38	and	and	CCONJ
faba-115	47	39	preparation	preparation	NOUN
faba-115	47	40	for	for	ADP
faba-115	47	41	the	the	DET
faba-115	47	42	euro	euro	NOUN
faba-115	47	43	.	.	PUNCT
faba-115	48	1	the	the	DET
faba-115	48	2	own	own	ADJ
faba-115	48	3	resources	resource	NOUN
faba-115	48	4	ceiling	ceiling	NOUN
faba-115	48	5	is	be	AUX
faba-115	48	6	normally	normally	ADV
faba-115	48	7	much	much	ADV
faba-115	48	8	higher	high	ADJ
faba-115	48	9	than	than	ADP
faba-115	48	10	the	the	DET
faba-115	48	11	annual	annual	ADJ
faba-115	48	12	expenditure	expenditure	NOUN
faba-115	48	13	ceilings	ceiling	NOUN
faba-115	48	14	,	,	PUNCT
faba-115	48	15	thus	thus	ADV
faba-115	48	16	allowing	allow	VERB
faba-115	48	17	the	the	DET
faba-115	48	18	eu	eu	PROPN
faba-115	48	19	to	to	PART
faba-115	48	20	meet	meet	VERB
faba-115	48	21	its	its	PRON
faba-115	48	22	payment	payment	NOUN
faba-115	48	23	commitments	commitment	NOUN
faba-115	48	24	,	,	PUNCT
faba-115	48	25	even	even	ADV
faba-115	48	26	in	in	ADP
faba-115	48	27	the	the	DET
faba-115	48	28	event	event	NOUN
faba-115	48	29	of	of	ADP
faba-115	48	30	an	an	DET
faba-115	48	31	unexpected	unexpected	ADJ
faba-115	48	32	economic	economic	ADJ
faba-115	48	33	downturn	downturn	NOUN
faba-115	48	34	.	.	PUNCT
faba-115	49	1	in	in	ADP
faba-115	49	2	addition	addition	NOUN
faba-115	49	3	,	,	PUNCT
faba-115	49	4	there	there	PRON
faba-115	49	5	is	be	VERB
faba-115	49	6	a	a	DET
faba-115	49	7	certain	certain	ADJ
faba-115	49	8	amount	amount	NOUN
faba-115	49	9	of	of	ADP
faba-115	49	10	scope	scope	NOUN
faba-115	49	11	to	to	PART
faba-115	49	12	mobilise	mobilise	VERB
faba-115	49	13	additional	additional	ADJ
faba-115	49	14	expenditure	expenditure	NOUN
faba-115	49	15	over	over	ADP
faba-115	49	16	and	and	CCONJ
faba-115	49	17	above	above	ADP
faba-115	49	18	the	the	DET
faba-115	49	19	annual	annual	ADJ
faba-115	49	20	expenditure	expenditure	NOUN
faba-115	49	21	ceilings	ceiling	NOUN
faba-115	49	22	in	in	ADP
faba-115	49	23	the	the	DET
faba-115	49	24	face	face	NOUN
faba-115	49	25	of	of	ADP
faba-115	49	26	unforeseen	unforeseen	ADJ
faba-115	49	27	circumstances	circumstance	NOUN
faba-115	49	28	,	,	PUNCT
faba-115	49	29	without	without	ADP
faba-115	49	30	impinging	impinge	VERB
faba-115	49	31	on	on	ADP
faba-115	49	32	the	the	DET
faba-115	49	33	own	own	ADJ
faba-115	49	34	resources	resource	NOUN
faba-115	49	35	ceiling	ceiling	NOUN
faba-115	49	36	(	(	PUNCT
faba-115	49	37	deutsche	deutsche	PROPN
faba-115	49	38	bundesbank	bundesbank	PROPN
faba-115	49	39	2020	2020	NUM
faba-115	49	40	)	)	PUNCT
faba-115	49	41	.	.	PUNCT
faba-115	50	1	the	the	DET
faba-115	50	2	1988	1988	NUM
faba-115	50	3	reform	reform	NOUN
faba-115	50	4	involved	involve	VERB
faba-115	50	5	also	also	ADV
faba-115	50	6	the	the	DET
faba-115	50	7	introduction	introduction	NOUN
faba-115	50	8	of	of	ADP
faba-115	50	9	a	a	DET
faba-115	50	10	new	new	ADJ
faba-115	50	11	own	own	ADJ
faba-115	50	12	resource	resource	NOUN
faba-115	50	13	which	which	PRON
faba-115	50	14	was	be	AUX
faba-115	50	15	derived	derive	VERB
faba-115	50	16	directly	directly	ADV
faba-115	50	17	from	from	ADP
faba-115	50	18	the	the	DET
faba-115	50	19	gross	gross	ADJ
faba-115	50	20	national	national	ADJ
faba-115	50	21	product	product	NOUN
faba-115	50	22	(	(	PUNCT
faba-115	50	23	gnp	gnp	PROPN
faba-115	50	24	)	)	PUNCT
faba-115	50	25	of	of	ADP
faba-115	50	26	the	the	DET
faba-115	50	27	member	member	NOUN
faba-115	50	28	states	state	NOUN
faba-115	50	29	.	.	PUNCT
faba-115	51	1	at	at	ADP
faba-115	51	2	the	the	DET
faba-115	51	3	end	end	NOUN
faba-115	51	4	of	of	ADP
faba-115	51	5	2000s	2000	NOUN
faba-115	51	6	the	the	DET
faba-115	51	7	basis	basis	NOUN
faba-115	51	8	for	for	ADP
faba-115	51	9	calculating	calculate	VERB
faba-115	51	10	the	the	DET
faba-115	51	11	member	member	NOUN
faba-115	51	12	states	state	NOUN
faba-115	51	13	’	’	PART
faba-115	51	14	contributions	contribution	NOUN
faba-115	51	15	as	as	ADV
faba-115	51	16	well	well	ADV
faba-115	51	17	as	as	ADP
faba-115	51	18	own	own	ADJ
faba-115	51	19	resources	resource	NOUN
faba-115	51	20	ceiling	ceiling	NOUN
faba-115	51	21	was	be	AUX
faba-115	51	22	changed	change	VERB
faba-115	51	23	from	from	ADP
faba-115	51	24	gross	gross	ADJ
faba-115	51	25	national	national	ADJ
faba-115	51	26	product	product	NOUN
faba-115	51	27	to	to	ADP
faba-115	51	28	gross	gross	ADJ
faba-115	51	29	national	national	ADJ
faba-115	51	30	income	income	NOUN
faba-115	51	31	.	.	PUNCT
faba-115	52	1	the	the	DET
faba-115	52	2	gni	gni	NOUN
faba-115	52	3	-	-	PUNCT
faba-115	52	4	based	base	VERB
faba-115	52	5	contributions	contribution	NOUN
faba-115	52	6	(	(	PUNCT
faba-115	52	7	also	also	ADV
faba-115	52	8	known	know	VERB
faba-115	52	9	as	as	ADP
faba-115	52	10	national	national	ADJ
faba-115	52	11	contributions	contribution	NOUN
faba-115	52	12	)	)	PUNCT
faba-115	52	13	were	be	AUX
faba-115	52	14	established	establish	VERB
faba-115	52	15	as	as	ADP
faba-115	52	16	a	a	DET
faba-115	52	17	residual	residual	ADJ
faba-115	52	18	element	element	NOUN
faba-115	52	19	of	of	ADP
faba-115	52	20	the	the	DET
faba-115	52	21	system	system	NOUN
faba-115	52	22	of	of	ADP
faba-115	52	23	own	own	ADJ
faba-115	52	24	resources	resource	NOUN
faba-115	52	25	to	to	PART
faba-115	52	26	ensure	ensure	VERB
faba-115	52	27	that	that	SCONJ
faba-115	52	28	all	all	DET
faba-115	52	29	agreed	agree	VERB
faba-115	52	30	expenditures	expenditure	NOUN
faba-115	52	31	in	in	ADP
faba-115	52	32	the	the	DET
faba-115	52	33	annual	annual	ADJ
faba-115	52	34	budgets	budget	NOUN
faba-115	52	35	are	be	AUX
faba-115	52	36	sufficiently	sufficiently	ADV
faba-115	52	37	covered	cover	VERB
faba-115	52	38	and	and	CCONJ
faba-115	52	39	to	to	PART
faba-115	52	40	guarantee	guarantee	VERB
faba-115	52	41	that	that	SCONJ
faba-115	52	42	the	the	DET
faba-115	52	43	eu	eu	PROPN
faba-115	52	44	budget	budget	NOUN
faba-115	52	45	is	be	AUX
faba-115	52	46	always	always	ADV
faba-115	52	47	balanced	balance	VERB
faba-115	52	48	at	at	ADP
faba-115	52	49	the	the	DET
faba-115	52	50	stage	stage	NOUN
faba-115	52	51	if	if	SCONJ
faba-115	52	52	its	its	PRON
faba-115	52	53	adoption	adoption	NOUN
faba-115	52	54	(	(	PUNCT
faba-115	52	55	european	european	ADJ
faba-115	52	56	commission	commission	PROPN
faba-115	52	57	2022b	2022b	NUM
faba-115	52	58	)	)	PUNCT
faba-115	52	59	.	.	PUNCT
faba-115	53	1	nevertheless	nevertheless	ADV
faba-115	53	2	,	,	PUNCT
faba-115	53	3	they	they	PRON
faba-115	53	4	gradually	gradually	ADV
faba-115	53	5	became	become	VERB
faba-115	53	6	the	the	DET
faba-115	53	7	most	most	ADV
faba-115	53	8	important	important	ADJ
faba-115	53	9	financing	financing	NOUN
faba-115	53	10	method	method	NOUN
faba-115	53	11	of	of	ADP
faba-115	53	12	the	the	DET
faba-115	53	13	eu	eu	PROPN
faba-115	53	14	budget	budget	NOUN
faba-115	53	15	.	.	PUNCT
faba-115	54	1	in	in	ADP
faba-115	54	2	2010	2010	NUM
faba-115	54	3	,	,	PUNCT
faba-115	54	4	national	national	ADJ
faba-115	54	5	contributions	contribution	NOUN
faba-115	54	6	reached	reach	VERB
faba-115	54	7	almost	almost	ADV
faba-115	54	8	76	76	NUM
faba-115	54	9	%	%	NOUN
faba-115	54	10	of	of	ADP
faba-115	54	11	total	total	ADJ
faba-115	54	12	eu	eu	PROPN
faba-115	54	13	revenue	revenue	NOUN
faba-115	54	14	and	and	CCONJ
faba-115	54	15	,	,	PUNCT
faba-115	54	16	although	although	SCONJ
faba-115	54	17	afterwards	afterwards	ADV
faba-115	54	18	their	their	PRON
faba-115	54	19	share	share	NOUN
faba-115	54	20	has	have	AUX
faba-115	54	21	decreased	decrease	VERB
faba-115	54	22	,	,	PUNCT
faba-115	54	23	as	as	ADP
faba-115	54	24	of	of	ADP
faba-115	54	25	2020	2020	NUM
faba-115	54	26	they	they	PRON
faba-115	54	27	accounted	account	VERB
faba-115	54	28	for	for	ADP
faba-115	54	29	around	around	ADV
faba-115	54	30	72	72	NUM
faba-115	54	31	%	%	NOUN
faba-115	54	32	of	of	ADP
faba-115	54	33	total	total	ADJ
faba-115	54	34	receipts	receipt	NOUN
faba-115	54	35	.	.	PUNCT
faba-115	55	1	when	when	SCONJ
faba-115	55	2	combined	combine	VERB
faba-115	55	3	with	with	ADP
faba-115	55	4	vat	vat	NOUN
faba-115	55	5	-	-	PUNCT
faba-115	55	6	based	base	VERB
faba-115	55	7	contributions	contribution	NOUN
faba-115	55	8	,	,	PUNCT
faba-115	55	9	the	the	DET
faba-115	55	10	share	share	NOUN
faba-115	55	11	of	of	ADP
faba-115	55	12	national	national	ADJ
faba-115	55	13	contributions	contribution	NOUN
faba-115	55	14	in	in	ADP
faba-115	55	15	the	the	DET
faba-115	55	16	eu	eu	PROPN
faba-115	55	17	budget	budget	NOUN
faba-115	55	18	exceeds	exceed	VERB
faba-115	55	19	80	80	NUM
faba-115	55	20	%	%	NOUN
faba-115	55	21	.	.	PUNCT
faba-115	56	1	source	source	NOUN
faba-115	56	2	:	:	PUNCT
faba-115	56	3	own	own	ADJ
faba-115	56	4	calculations	calculation	NOUN
faba-115	56	5	based	base	VERB
faba-115	56	6	on	on	ADP
faba-115	56	7	european	european	PROPN
faba-115	56	8	commission	commission	PROPN
faba-115	56	9	data	datum	NOUN
faba-115	56	10	figure	figure	NOUN
faba-115	56	11	1	1	NUM
faba-115	56	12	.	.	PUNCT
faba-115	57	1	revenue	revenue	NOUN
faba-115	57	2	structure	structure	NOUN
faba-115	57	3	of	of	ADP
faba-115	57	4	the	the	DET
faba-115	57	5	eu	eu	PROPN
faba-115	57	6	budget	budget	NOUN
faba-115	57	7	the	the	DET
faba-115	57	8	original	original	ADJ
faba-115	57	9	aim	aim	NOUN
faba-115	57	10	of	of	ADP
faba-115	57	11	the	the	DET
faba-115	57	12	gni	gni	NOUN
faba-115	57	13	-	-	PUNCT
faba-115	57	14	based	base	VERB
faba-115	57	15	contributions	contribution	NOUN
faba-115	57	16	was	be	AUX
faba-115	57	17	to	to	PART
faba-115	57	18	guarantee	guarantee	VERB
faba-115	57	19	that	that	SCONJ
faba-115	57	20	the	the	DET
faba-115	57	21	eu	eu	PROPN
faba-115	57	22	budget	budget	NOUN
faba-115	57	23	would	would	AUX
faba-115	57	24	be	be	AUX
faba-115	57	25	in	in	ADP
faba-115	57	26	balance	balance	NOUN
faba-115	57	27	.	.	PUNCT
faba-115	58	1	another	another	DET
faba-115	58	2	advantage	advantage	NOUN
faba-115	58	3	of	of	ADP
faba-115	58	4	this	this	DET
faba-115	58	5	financing	financing	NOUN
faba-115	58	6	method	method	NOUN
faba-115	58	7	is	be	AUX
faba-115	58	8	that	that	SCONJ
faba-115	58	9	gross	gross	ADJ
faba-115	58	10	national	national	ADJ
faba-115	58	11	income	income	NOUN
faba-115	58	12	is	be	AUX
faba-115	58	13	an	an	DET
faba-115	58	14	objective	objective	ADJ
faba-115	58	15	welfare	welfare	NOUN
faba-115	58	16	indicator	indicator	NOUN
faba-115	58	17	and	and	CCONJ
faba-115	58	18	thus	thus	ADV
faba-115	58	19	it	it	PRON
faba-115	58	20	reflects	reflect	VERB
faba-115	58	21	the	the	DET
faba-115	58	22	member	member	NOUN
faba-115	58	23	states	state	NOUN
faba-115	58	24	’	'	PUNCT
faba-115	58	25	ability	ability	NOUN
faba-115	58	26	to	to	PART
faba-115	58	27	pay	pay	VERB
faba-115	58	28	.	.	PUNCT
faba-115	59	1	moreover	moreover	ADV
faba-115	59	2	,	,	PUNCT
faba-115	59	3	as	as	SCONJ
faba-115	59	4	the	the	DET
faba-115	59	5	contributions	contribution	NOUN
faba-115	59	6	are	be	AUX
faba-115	59	7	fixed	fix	VERB
faba-115	59	8	as	as	ADP
faba-115	59	9	percentage	percentage	NOUN
faba-115	59	10	of	of	ADP
faba-115	59	11	gni	gni	NOUN
faba-115	59	12	,	,	PUNCT
faba-115	59	13	their	their	PRON
faba-115	59	14	amount	amount	NOUN
faba-115	59	15	automatically	automatically	ADV
faba-115	59	16	adjusts	adjust	VERB
faba-115	59	17	in	in	ADP
faba-115	59	18	accordance	accordance	NOUN
faba-115	59	19	with	with	ADP
faba-115	59	20	the	the	DET
faba-115	59	21	business	business	NOUN
faba-115	59	22	cycle	cycle	NOUN
faba-115	59	23	stage	stage	NOUN
faba-115	59	24	.	.	PUNCT
faba-115	60	1	finance	finance	NOUN
faba-115	60	2	,	,	PUNCT
faba-115	60	3	accounting	accounting	NOUN
faba-115	60	4	and	and	CCONJ
faba-115	60	5	business	business	NOUN
faba-115	60	6	analysis	analysis	NOUN
faba-115	60	7	4	4	NUM
faba-115	60	8	(	(	PUNCT
faba-115	60	9	1	1	NUM
faba-115	60	10	)	)	PUNCT
faba-115	60	11	2022	2022	NUM
faba-115	60	12	37	37	NUM
faba-115	60	13	finally	finally	ADV
faba-115	60	14	,	,	PUNCT
faba-115	60	15	gni	gni	NOUN
faba-115	60	16	-	-	PUNCT
faba-115	60	17	based	base	VERB
faba-115	60	18	contributions	contribution	NOUN
faba-115	60	19	ensure	ensure	VERB
faba-115	60	20	stability	stability	NOUN
faba-115	60	21	and	and	CCONJ
faba-115	60	22	regularity	regularity	NOUN
faba-115	60	23	of	of	ADP
faba-115	60	24	budget	budget	NOUN
faba-115	60	25	revenue	revenue	NOUN
faba-115	60	26	.	.	PUNCT
faba-115	61	1	on	on	ADP
faba-115	61	2	the	the	DET
faba-115	61	3	other	other	ADJ
faba-115	61	4	hand	hand	NOUN
faba-115	61	5	,	,	PUNCT
faba-115	61	6	the	the	DET
faba-115	61	7	gni	gni	NOUN
faba-115	61	8	-	-	PUNCT
faba-115	61	9	based	base	VERB
faba-115	61	10	contributions	contribution	NOUN
faba-115	61	11	are	be	AUX
faba-115	61	12	not	not	PART
faba-115	61	13	a	a	DET
faba-115	61	14	“	"	PUNCT
faba-115	61	15	genuine	genuine	ADJ
faba-115	61	16	”	"	PUNCT
faba-115	61	17	own	own	ADJ
faba-115	61	18	resource	resource	NOUN
faba-115	61	19	for	for	ADP
faba-115	61	20	the	the	DET
faba-115	61	21	eu	eu	PROPN
faba-115	61	22	budget	budget	NOUN
faba-115	61	23	,	,	PUNCT
faba-115	61	24	as	as	SCONJ
faba-115	61	25	they	they	PRON
faba-115	61	26	constitute	constitute	VERB
faba-115	61	27	a	a	DET
faba-115	61	28	part	part	NOUN
faba-115	61	29	of	of	ADP
faba-115	61	30	member	member	NOUN
faba-115	61	31	states	state	NOUN
faba-115	61	32	’	'	PUNCT
faba-115	61	33	public	public	ADJ
faba-115	61	34	revenue	revenue	NOUN
faba-115	61	35	.	.	PUNCT
faba-115	62	1	as	as	ADP
faba-115	62	2	a	a	DET
faba-115	62	3	result	result	NOUN
faba-115	62	4	of	of	ADP
faba-115	62	5	their	their	PRON
faba-115	62	6	introduction	introduction	NOUN
faba-115	62	7	,	,	PUNCT
faba-115	62	8	member	member	NOUN
faba-115	62	9	states	state	NOUN
faba-115	62	10	increasingly	increasingly	ADV
faba-115	62	11	measured	measure	VERB
faba-115	62	12	the	the	DET
faba-115	62	13	benefits	benefit	NOUN
faba-115	62	14	from	from	ADP
faba-115	62	15	their	their	PRON
faba-115	62	16	eu	eu	PROPN
faba-115	62	17	membership	membership	NOUN
faba-115	62	18	by	by	ADP
faba-115	62	19	simply	simply	ADV
faba-115	62	20	comparing	compare	VERB
faba-115	62	21	the	the	DET
faba-115	62	22	contributions	contribution	NOUN
faba-115	62	23	to	to	ADP
faba-115	62	24	the	the	DET
faba-115	62	25	eu	eu	PROPN
faba-115	62	26	to	to	ADP
faba-115	62	27	the	the	DET
faba-115	62	28	direct	direct	ADJ
faba-115	62	29	cash	cash	NOUN
faba-115	62	30	receipts	receipt	NOUN
faba-115	62	31	coming	come	VERB
faba-115	62	32	from	from	ADP
faba-115	62	33	eu	eu	PROPN
faba-115	62	34	programmes	programme	NOUN
faba-115	62	35	,	,	PUNCT
faba-115	62	36	ignoring	ignore	VERB
faba-115	62	37	the	the	DET
faba-115	62	38	substantive	substantive	ADJ
faba-115	62	39	benefits	benefit	NOUN
faba-115	62	40	of	of	ADP
faba-115	62	41	joint	joint	ADJ
faba-115	62	42	action	action	NOUN
faba-115	62	43	(	(	PUNCT
faba-115	62	44	european	european	PROPN
faba-115	62	45	commission	commission	PROPN
faba-115	62	46	2017	2017	NUM
faba-115	62	47	,	,	PUNCT
faba-115	62	48	5	5	NUM
faba-115	62	49	)	)	PUNCT
faba-115	62	50	.	.	PUNCT
faba-115	63	1	furthermore	furthermore	ADV
faba-115	63	2	,	,	PUNCT
faba-115	63	3	the	the	DET
faba-115	63	4	reliance	reliance	NOUN
faba-115	63	5	on	on	ADP
faba-115	63	6	this	this	DET
faba-115	63	7	source	source	NOUN
faba-115	63	8	limited	limit	VERB
faba-115	63	9	the	the	DET
faba-115	63	10	union	union	NOUN
faba-115	63	11	’s	’s	PART
faba-115	63	12	possibilities	possibility	NOUN
faba-115	63	13	to	to	PART
faba-115	63	14	provide	provide	VERB
faba-115	63	15	public	public	ADJ
faba-115	63	16	goods	good	NOUN
faba-115	63	17	with	with	ADP
faba-115	63	18	european	european	ADJ
faba-115	63	19	dimension	dimension	NOUN
faba-115	63	20	.	.	PUNCT
faba-115	64	1	finally	finally	ADV
faba-115	64	2	,	,	PUNCT
faba-115	64	3	several	several	ADJ
faba-115	64	4	member	member	NOUN
faba-115	64	5	states	state	NOUN
faba-115	64	6	from	from	ADP
faba-115	64	7	northern	northern	PROPN
faba-115	64	8	europe	europe	PROPN
faba-115	64	9	became	become	VERB
faba-115	64	10	net	net	ADJ
faba-115	64	11	donors	donor	NOUN
faba-115	64	12	in	in	ADP
faba-115	64	13	the	the	DET
faba-115	64	14	eu	eu	PROPN
faba-115	64	15	budget	budget	NOUN
faba-115	64	16	because	because	SCONJ
faba-115	64	17	their	their	PRON
faba-115	64	18	annual	annual	ADJ
faba-115	64	19	contributions	contribution	NOUN
faba-115	64	20	exceeded	exceed	VERB
faba-115	64	21	the	the	DET
faba-115	64	22	amount	amount	NOUN
faba-115	64	23	of	of	ADP
faba-115	64	24	the	the	DET
faba-115	64	25	funds	fund	NOUN
faba-115	64	26	received	receive	VERB
faba-115	64	27	under	under	ADP
faba-115	64	28	the	the	DET
faba-115	64	29	common	common	ADJ
faba-115	64	30	agricultural	agricultural	ADJ
faba-115	64	31	policy	policy	NOUN
faba-115	64	32	.	.	PUNCT
faba-115	65	1	the	the	DET
faba-115	65	2	claims	claim	NOUN
faba-115	65	3	for	for	ADP
faba-115	65	4	“	"	PUNCT
faba-115	65	5	fair	fair	ADJ
faba-115	65	6	return	return	NOUN
faba-115	65	7	”	"	PUNCT
faba-115	65	8	led	lead	VERB
faba-115	65	9	to	to	ADP
faba-115	65	10	the	the	DET
faba-115	65	11	introduction	introduction	NOUN
faba-115	65	12	of	of	ADP
faba-115	65	13	a	a	DET
faba-115	65	14	financial	financial	ADJ
faba-115	65	15	rebate	rebate	NOUN
faba-115	65	16	of	of	ADP
faba-115	65	17	66	66	NUM
faba-115	65	18	%	%	NOUN
faba-115	65	19	of	of	ADP
faba-115	65	20	united	united	PROPN
faba-115	65	21	kingdom	kingdom	PROPN
faba-115	65	22	’s	’s	PART
faba-115	65	23	net	net	ADJ
faba-115	65	24	contribution	contribution	NOUN
faba-115	65	25	to	to	ADP
faba-115	65	26	the	the	DET
faba-115	65	27	budget	budget	NOUN
faba-115	65	28	,	,	PUNCT
faba-115	65	29	which	which	PRON
faba-115	65	30	had	have	VERB
faba-115	65	31	to	to	PART
faba-115	65	32	be	be	AUX
faba-115	65	33	financed	finance	VERB
faba-115	65	34	by	by	ADP
faba-115	65	35	other	other	ADJ
faba-115	65	36	member	member	NOUN
faba-115	65	37	states	state	NOUN
faba-115	65	38	’	'	PUNCT
faba-115	65	39	contributions	contribution	NOUN
faba-115	65	40	(	(	PUNCT
faba-115	65	41	european	european	ADJ
faba-115	65	42	parliament	parliament	NOUN
faba-115	65	43	,	,	PUNCT
faba-115	65	44	2019	2019	NUM
faba-115	65	45	,	,	PUNCT
faba-115	65	46	p.	p.	NOUN
faba-115	65	47	15	15	NUM
faba-115	65	48	)	)	PUNCT
faba-115	65	49	.	.	PUNCT
faba-115	66	1	subsequently	subsequently	ADV
faba-115	66	2	,	,	PUNCT
faba-115	66	3	five	five	NUM
faba-115	66	4	other	other	ADJ
faba-115	66	5	member	member	NOUN
faba-115	66	6	states	state	NOUN
faba-115	66	7	from	from	ADP
faba-115	66	8	northern	northern	PROPN
faba-115	66	9	europe	europe	PROPN
faba-115	66	10	were	be	AUX
faba-115	66	11	also	also	ADV
faba-115	66	12	entitled	entitle	VERB
faba-115	66	13	to	to	ADP
faba-115	66	14	financial	financial	ADJ
faba-115	66	15	corrections	correction	NOUN
faba-115	66	16	of	of	ADP
faba-115	66	17	their	their	PRON
faba-115	66	18	contributions	contribution	NOUN
faba-115	66	19	.	.	PUNCT
faba-115	67	1	the	the	DET
faba-115	67	2	aim	aim	NOUN
faba-115	67	3	of	of	ADP
faba-115	67	4	these	these	DET
faba-115	67	5	rebates	rebate	NOUN
faba-115	67	6	has	have	AUX
faba-115	67	7	been	be	AUX
faba-115	67	8	to	to	PART
faba-115	67	9	limit	limit	VERB
faba-115	67	10	the	the	DET
faba-115	67	11	financial	financial	ADJ
faba-115	67	12	burden	burden	NOUN
faba-115	67	13	on	on	ADP
faba-115	67	14	individual	individual	ADJ
faba-115	67	15	member	member	NOUN
faba-115	67	16	states	state	NOUN
faba-115	67	17	which	which	PRON
faba-115	67	18	receive	receive	VERB
faba-115	67	19	relatively	relatively	ADV
faba-115	67	20	low	low	ADJ
faba-115	67	21	returns	return	NOUN
faba-115	67	22	from	from	ADP
faba-115	67	23	the	the	DET
faba-115	67	24	eu	eu	PROPN
faba-115	67	25	budget	budget	NOUN
faba-115	67	26	.	.	PUNCT
faba-115	68	1	however	however	ADV
faba-115	68	2	,	,	PUNCT
faba-115	68	3	all	all	DET
faba-115	68	4	other	other	ADJ
faba-115	68	5	things	thing	NOUN
faba-115	68	6	being	be	AUX
faba-115	68	7	equal	equal	ADJ
faba-115	68	8	,	,	PUNCT
faba-115	68	9	rebates	rebate	NOUN
faba-115	68	10	for	for	ADP
faba-115	68	11	individual	individual	ADJ
faba-115	68	12	member	member	NOUN
faba-115	68	13	states	state	NOUN
faba-115	68	14	increase	increase	VERB
faba-115	68	15	the	the	DET
faba-115	68	16	general	general	PROPN
faba-115	68	17	gni	gni	PROPN
faba-115	68	18	-	-	PUNCT
faba-115	68	19	based	base	VERB
faba-115	68	20	own	own	ADJ
faba-115	68	21	resource	resource	NOUN
faba-115	68	22	,	,	PUNCT
faba-115	68	23	which	which	PRON
faba-115	68	24	all	all	DET
faba-115	68	25	countries	country	NOUN
faba-115	68	26	contribute	contribute	VERB
faba-115	68	27	on	on	ADP
faba-115	68	28	a	a	DET
faba-115	68	29	pro	pro	ADJ
faba-115	68	30	rata	rata	ADJ
faba-115	68	31	basis	basis	NOUN
faba-115	68	32	(	(	PUNCT
faba-115	68	33	deutsche	deutsche	PROPN
faba-115	68	34	bundesbank	bundesbank	PROPN
faba-115	68	35	2020	2020	NUM
faba-115	68	36	)	)	PUNCT
faba-115	68	37	.	.	PUNCT
faba-115	69	1	moreover	moreover	ADV
faba-115	69	2	,	,	PUNCT
faba-115	69	3	the	the	DET
faba-115	69	4	complex	complex	ADJ
faba-115	69	5	system	system	NOUN
faba-115	69	6	of	of	ADP
faba-115	69	7	corrections	correction	NOUN
faba-115	69	8	reduces	reduce	VERB
faba-115	69	9	the	the	DET
faba-115	69	10	transparency	transparency	NOUN
faba-115	69	11	of	of	ADP
faba-115	69	12	eu	eu	PROPN
faba-115	69	13	budget	budget	NOUN
faba-115	69	14	financing	financing	NOUN
faba-115	69	15	and	and	CCONJ
faba-115	69	16	creates	create	VERB
faba-115	69	17	recurrent	recurrent	ADJ
faba-115	69	18	tensions	tension	NOUN
faba-115	69	19	among	among	ADP
faba-115	69	20	the	the	DET
faba-115	69	21	member	member	NOUN
faba-115	69	22	states	state	NOUN
faba-115	69	23	.	.	PUNCT
faba-115	70	1	after	after	ADP
faba-115	70	2	the	the	DET
faba-115	70	3	introduction	introduction	NOUN
faba-115	70	4	of	of	ADP
faba-115	70	5	the	the	DET
faba-115	70	6	gni	gni	NOUN
faba-115	70	7	-	-	PUNCT
faba-115	70	8	based	base	VERB
faba-115	70	9	own	own	ADJ
faba-115	70	10	resource	resource	NOUN
faba-115	70	11	,	,	PUNCT
faba-115	70	12	progress	progress	NOUN
faba-115	70	13	to	to	PART
faba-115	70	14	reform	reform	VERB
faba-115	70	15	the	the	DET
faba-115	70	16	revenue	revenue	NOUN
faba-115	70	17	side	side	NOUN
faba-115	70	18	of	of	ADP
faba-115	70	19	the	the	DET
faba-115	70	20	budget	budget	NOUN
faba-115	70	21	was	be	AUX
faba-115	70	22	quite	quite	ADV
faba-115	70	23	limited	limited	ADJ
faba-115	70	24	(	(	PUNCT
faba-115	70	25	european	european	ADJ
faba-115	70	26	commission	commission	PROPN
faba-115	70	27	2021a	2021a	NUM
faba-115	70	28	,	,	PUNCT
faba-115	70	29	p.	p.	NOUN
faba-115	70	30	5	5	NUM
faba-115	70	31	)	)	PUNCT
faba-115	70	32	.	.	PUNCT
faba-115	71	1	there	there	PRON
faba-115	71	2	were	be	VERB
faba-115	71	3	changes	change	NOUN
faba-115	71	4	only	only	ADV
faba-115	71	5	with	with	ADP
faba-115	71	6	respect	respect	NOUN
faba-115	71	7	to	to	ADP
faba-115	71	8	the	the	DET
faba-115	71	9	ceiling	ceiling	NOUN
faba-115	71	10	of	of	ADP
faba-115	71	11	the	the	DET
faba-115	71	12	own	own	ADJ
faba-115	71	13	resources	resource	NOUN
faba-115	71	14	,	,	PUNCT
faba-115	71	15	which	which	PRON
faba-115	71	16	was	be	AUX
faba-115	71	17	gradually	gradually	ADV
faba-115	71	18	reduced	reduce	VERB
faba-115	71	19	to	to	ADP
faba-115	71	20	1.31	1.31	NUM
faba-115	71	21	%	%	NOUN
faba-115	71	22	in	in	ADP
faba-115	71	23	2007	2007	NUM
faba-115	71	24	of	of	ADP
faba-115	71	25	gross	gross	ADJ
faba-115	71	26	national	national	ADJ
faba-115	71	27	income	income	NOUN
faba-115	71	28	(	(	PUNCT
faba-115	71	29	gni	gni	NOUN
faba-115	71	30	)	)	PUNCT
faba-115	71	31	and	and	CCONJ
faba-115	71	32	then	then	ADV
faba-115	71	33	to	to	ADP
faba-115	71	34	1.29	1.29	NUM
faba-115	71	35	%	%	NOUN
faba-115	71	36	of	of	ADP
faba-115	71	37	gni	gni	NOUN
faba-115	71	38	in	in	ADP
faba-115	71	39	2014	2014	NUM
faba-115	71	40	(	(	PUNCT
faba-115	71	41	cite	cite	ADJ
faba-115	71	42	)	)	PUNCT
faba-115	71	43	.	.	PUNCT
faba-115	72	1	according	accord	VERB
faba-115	72	2	to	to	ADP
faba-115	72	3	buti	buti	PROPN
faba-115	72	4	and	and	CCONJ
faba-115	72	5	nava	nava	PROPN
faba-115	72	6	(	(	PUNCT
faba-115	72	7	2003	2003	NUM
faba-115	72	8	)	)	PUNCT
faba-115	72	9	the	the	DET
faba-115	72	10	lack	lack	NOUN
faba-115	72	11	of	of	ADP
faba-115	72	12	any	any	DET
faba-115	72	13	significant	significant	ADJ
faba-115	72	14	reforms	reform	NOUN
faba-115	72	15	can	can	AUX
faba-115	72	16	be	be	AUX
faba-115	72	17	attributed	attribute	VERB
faba-115	72	18	to	to	ADP
faba-115	72	19	the	the	DET
faba-115	72	20	“	"	PUNCT
faba-115	72	21	budgetary	budgetary	ADJ
faba-115	72	22	peace	peace	NOUN
faba-115	72	23	”	"	PUNCT
faba-115	72	24	achieved	achieve	VERB
faba-115	72	25	in	in	ADP
faba-115	72	26	late	late	ADJ
faba-115	72	27	1980s	1980	NOUN
faba-115	72	28	between	between	ADP
faba-115	72	29	the	the	DET
faba-115	72	30	institutions	institution	NOUN
faba-115	72	31	involved	involve	VERB
faba-115	72	32	in	in	ADP
faba-115	72	33	the	the	DET
faba-115	72	34	eu	eu	PROPN
faba-115	72	35	budget	budget	NOUN
faba-115	72	36	procedure	procedure	NOUN
faba-115	72	37	,	,	PUNCT
faba-115	72	38	the	the	DET
faba-115	72	39	commission	commission	NOUN
faba-115	72	40	,	,	PUNCT
faba-115	72	41	the	the	DET
faba-115	72	42	council	council	NOUN
faba-115	72	43	and	and	CCONJ
faba-115	72	44	the	the	DET
faba-115	72	45	european	european	PROPN
faba-115	72	46	parliament	parliament	NOUN
faba-115	72	47	achieved	achieve	VERB
faba-115	72	48	.	.	PUNCT
faba-115	73	1	the	the	DET
faba-115	73	2	improved	improved	ADJ
faba-115	73	3	stability	stability	NOUN
faba-115	73	4	of	of	ADP
faba-115	73	5	the	the	DET
faba-115	73	6	budget	budget	NOUN
faba-115	73	7	procedure	procedure	NOUN
faba-115	73	8	reduced	reduce	VERB
faba-115	73	9	the	the	DET
faba-115	73	10	flexibility	flexibility	NOUN
faba-115	73	11	of	of	ADP
faba-115	73	12	the	the	DET
faba-115	73	13	budget	budget	NOUN
faba-115	73	14	and	and	CCONJ
faba-115	73	15	increased	increase	VERB
faba-115	73	16	the	the	DET
faba-115	73	17	complexity	complexity	NOUN
faba-115	73	18	of	of	ADP
faba-115	73	19	its	its	PRON
faba-115	73	20	governing	govern	VERB
faba-115	73	21	rules	rule	NOUN
faba-115	73	22	(	(	PUNCT
faba-115	73	23	buti	buti	NOUN
faba-115	73	24	and	and	CCONJ
faba-115	73	25	nava	nava	PROPN
faba-115	73	26	2003	2003	NUM
faba-115	73	27	18	18	NUM
faba-115	73	28	)	)	PUNCT
faba-115	73	29	.	.	PUNCT
faba-115	74	1	another	another	DET
faba-115	74	2	reason	reason	NOUN
faba-115	74	3	for	for	ADP
faba-115	74	4	the	the	DET
faba-115	74	5	impasse	impasse	NOUN
faba-115	74	6	is	be	AUX
faba-115	74	7	rooted	root	VERB
faba-115	74	8	in	in	ADP
faba-115	74	9	the	the	DET
faba-115	74	10	limited	limited	ADJ
faba-115	74	11	competences	competence	NOUN
faba-115	74	12	of	of	ADP
faba-115	74	13	the	the	DET
faba-115	74	14	eu	eu	PROPN
faba-115	74	15	in	in	ADP
faba-115	74	16	tax	tax	NOUN
faba-115	74	17	affairs	affair	NOUN
faba-115	74	18	.	.	PUNCT
faba-115	75	1	as	as	SCONJ
faba-115	75	2	begg	begg	PROPN
faba-115	75	3	(	(	PUNCT
faba-115	75	4	2016	2016	NUM
faba-115	75	5	)	)	PUNCT
faba-115	75	6	pointed	point	VERB
faba-115	75	7	out	out	ADP
faba-115	75	8	,	,	PUNCT
faba-115	75	9	the	the	DET
faba-115	75	10	fact	fact	NOUN
faba-115	75	11	that	that	SCONJ
faba-115	75	12	the	the	DET
faba-115	75	13	european	european	ADJ
faba-115	75	14	parliament	parliament	NOUN
faba-115	75	15	has	have	AUX
faba-115	75	16	only	only	ADV
faba-115	75	17	a	a	DET
faba-115	75	18	consultative	consultative	ADJ
faba-115	75	19	role	role	NOUN
faba-115	75	20	in	in	ADP
faba-115	75	21	the	the	DET
faba-115	75	22	procedure	procedure	NOUN
faba-115	75	23	for	for	ADP
faba-115	75	24	adoption	adoption	NOUN
faba-115	75	25	of	of	ADP
faba-115	75	26	own	own	ADJ
faba-115	75	27	resources	resource	NOUN
faba-115	75	28	decisions	decision	NOUN
faba-115	75	29	is	be	AUX
faba-115	75	30	in	in	ADP
faba-115	75	31	contrast	contrast	NOUN
faba-115	75	32	to	to	ADP
faba-115	75	33	its	its	PRON
faba-115	75	34	co	co	NOUN
faba-115	75	35	-	-	NOUN
faba-115	75	36	decision	decision	ADJ
faba-115	75	37	role	role	NOUN
faba-115	75	38	in	in	ADP
faba-115	75	39	expenditure	expenditure	NOUN
faba-115	75	40	and	and	CCONJ
faba-115	75	41	means	mean	VERB
faba-115	75	42	that	that	SCONJ
faba-115	75	43	revenue	revenue	NOUN
faba-115	75	44	raising	raising	NOUN
faba-115	75	45	in	in	ADP
faba-115	75	46	the	the	DET
faba-115	75	47	eu	eu	PROPN
faba-115	75	48	is	be	AUX
faba-115	75	49	essentially	essentially	ADV
faba-115	75	50	an	an	DET
faba-115	75	51	inter	inter	ADJ
faba-115	75	52	-	-	ADJ
faba-115	75	53	governmental	governmental	ADJ
faba-115	75	54	deal	deal	NOUN
faba-115	75	55	.	.	PUNCT
faba-115	76	1	at	at	ADP
faba-115	76	2	the	the	DET
faba-115	76	3	same	same	ADJ
faba-115	76	4	time	time	NOUN
faba-115	76	5	,	,	PUNCT
faba-115	76	6	the	the	DET
faba-115	76	7	difficulties	difficulty	NOUN
faba-115	76	8	for	for	ADP
faba-115	76	9	the	the	DET
faba-115	76	10	member	member	NOUN
faba-115	76	11	states	state	NOUN
faba-115	76	12	to	to	PART
faba-115	76	13	agree	agree	VERB
faba-115	76	14	on	on	ADP
faba-115	76	15	new	new	ADJ
faba-115	76	16	financing	financing	NOUN
faba-115	76	17	methods	method	NOUN
faba-115	76	18	are	be	AUX
faba-115	76	19	well	well	ADV
faba-115	76	20	-	-	PUNCT
faba-115	76	21	known	know	VERB
faba-115	76	22	.	.	PUNCT
faba-115	77	1	most	most	ADJ
faba-115	77	2	of	of	ADP
faba-115	77	3	them	they	PRON
faba-115	77	4	oppose	oppose	VERB
faba-115	77	5	to	to	ADP
faba-115	77	6	the	the	DET
faba-115	77	7	introduction	introduction	NOUN
faba-115	77	8	of	of	ADP
faba-115	77	9	“	"	PUNCT
faba-115	77	10	eu	eu	PROPN
faba-115	77	11	taxes	taxis	NOUN
faba-115	77	12	”	"	PUNCT
faba-115	77	13	due	due	ADP
faba-115	77	14	to	to	ADP
faba-115	77	15	fears	fear	NOUN
faba-115	77	16	of	of	ADP
faba-115	77	17	loss	loss	NOUN
faba-115	77	18	of	of	ADP
faba-115	77	19	tax	tax	NOUN
faba-115	77	20	sovereignty	sovereignty	NOUN
faba-115	77	21	.	.	PUNCT
faba-115	78	1	in	in	ADP
faba-115	78	2	successive	successive	ADJ
faba-115	78	3	rounds	round	NOUN
faba-115	78	4	of	of	ADP
faba-115	78	5	mff	mff	NOUN
faba-115	78	6	negotiations	negotiation	NOUN
faba-115	78	7	,	,	PUNCT
faba-115	78	8	attempts	attempt	NOUN
faba-115	78	9	have	have	AUX
faba-115	78	10	been	be	AUX
faba-115	78	11	made	make	VERB
faba-115	78	12	by	by	ADP
faba-115	78	13	the	the	DET
faba-115	78	14	european	european	PROPN
faba-115	78	15	commission	commission	PROPN
faba-115	78	16	,	,	PUNCT
faba-115	78	17	usually	usually	ADV
faba-115	78	18	with	with	ADP
faba-115	78	19	support	support	NOUN
faba-115	78	20	from	from	ADP
faba-115	78	21	the	the	DET
faba-115	78	22	european	european	ADJ
faba-115	78	23	parliament	parliament	NOUN
faba-115	78	24	,	,	PUNCT
faba-115	78	25	to	to	PART
faba-115	78	26	assign	assign	VERB
faba-115	78	27	particular	particular	ADJ
faba-115	78	28	taxes	taxis	NOUN
faba-115	78	29	to	to	ADP
faba-115	78	30	the	the	DET
faba-115	78	31	eu	eu	PROPN
faba-115	78	32	.	.	PROPN
faba-115	78	33	however	however	ADV
faba-115	78	34	,	,	PUNCT
faba-115	78	35	despite	despite	SCONJ
faba-115	78	36	extensive	extensive	ADJ
faba-115	78	37	efforts	effort	NOUN
faba-115	78	38	to	to	PART
faba-115	78	39	identify	identify	VERB
faba-115	78	40	and	and	CCONJ
faba-115	78	41	justify	justify	VERB
faba-115	78	42	suitable	suitable	ADJ
faba-115	78	43	new	new	ADJ
faba-115	78	44	own	own	ADJ
faba-115	78	45	resources	resource	NOUN
faba-115	78	46	,	,	PUNCT
faba-115	78	47	the	the	DET
faba-115	78	48	member	member	NOUN
faba-115	78	49	states	state	NOUN
faba-115	78	50	have	have	AUX
faba-115	78	51	consistently	consistently	ADV
faba-115	78	52	rejected	reject	VERB
faba-115	78	53	these	these	DET
faba-115	78	54	initiatives	initiative	NOUN
faba-115	78	55	on	on	ADP
faba-115	78	56	the	the	DET
faba-115	78	57	grounds	ground	NOUN
faba-115	78	58	that	that	SCONJ
faba-115	78	59	tax	tax	NOUN
faba-115	78	60	setting	setting	NOUN
faba-115	78	61	is	be	AUX
faba-115	78	62	a	a	DET
faba-115	78	63	power	power	NOUN
faba-115	78	64	reserved	reserve	VERB
faba-115	78	65	to	to	ADP
faba-115	78	66	them	they	PRON
faba-115	78	67	.	.	PUNCT
faba-115	79	1	in	in	ADP
faba-115	79	2	practice	practice	NOUN
faba-115	79	3	,	,	PUNCT
faba-115	79	4	the	the	DET
faba-115	79	5	eu	eu	PROPN
faba-115	79	6	has	have	VERB
faba-115	79	7	only	only	ADV
faba-115	79	8	pretty	pretty	ADV
faba-115	79	9	limited	limited	ADJ
faba-115	79	10	powers	power	NOUN
faba-115	79	11	in	in	ADP
faba-115	79	12	relation	relation	NOUN
faba-115	79	13	to	to	ADP
faba-115	79	14	harmonisation	harmonisation	NOUN
faba-115	79	15	of	of	ADP
faba-115	79	16	value	value	NOUN
faba-115	79	17	added	add	VERB
faba-115	79	18	tax	tax	NOUN
faba-115	79	19	designed	design	VERB
faba-115	79	20	to	to	PART
faba-115	79	21	prevent	prevent	VERB
faba-115	79	22	distortion	distortion	NOUN
faba-115	79	23	of	of	ADP
faba-115	79	24	competition	competition	NOUN
faba-115	79	25	,	,	PUNCT
faba-115	79	26	but	but	CCONJ
faba-115	79	27	has	have	VERB
faba-115	79	28	little	little	ADJ
faba-115	79	29	influence	influence	NOUN
faba-115	79	30	other	other	ADJ
faba-115	79	31	indirect	indirect	ADJ
faba-115	79	32	taxes	taxis	NOUN
faba-115	79	33	and	and	CCONJ
faba-115	79	34	none	none	NOUN
faba-115	79	35	on	on	ADP
faba-115	79	36	direct	direct	ADJ
faba-115	79	37	taxes	taxis	NOUN
faba-115	79	38	(	(	PUNCT
faba-115	79	39	begg	begg	NOUN
faba-115	79	40	2016	2016	NUM
faba-115	79	41	,	,	PUNCT
faba-115	79	42	5	5	NUM
faba-115	79	43	)	)	PUNCT
faba-115	79	44	.	.	PUNCT
faba-115	80	1	in	in	ADP
faba-115	80	2	recent	recent	ADJ
faba-115	80	3	years	year	NOUN
faba-115	80	4	,	,	PUNCT
faba-115	80	5	the	the	DET
faba-115	80	6	european	european	PROPN
faba-115	80	7	commission	commission	PROPN
faba-115	80	8	has	have	AUX
faba-115	80	9	emphasised	emphasise	VERB
faba-115	80	10	the	the	DET
faba-115	80	11	necessity	necessity	NOUN
faba-115	80	12	to	to	PART
faba-115	80	13	modernise	modernise	VERB
faba-115	80	14	and	and	CCONJ
faba-115	80	15	difersify	difersify	VERB
faba-115	80	16	the	the	DET
faba-115	80	17	revenue	revenue	NOUN
faba-115	80	18	side	side	NOUN
faba-115	80	19	of	of	ADP
faba-115	80	20	the	the	DET
faba-115	80	21	eu	eu	PROPN
faba-115	80	22	budget	budget	NOUN
faba-115	80	23	in	in	ADP
faba-115	80	24	order	order	NOUN
faba-115	80	25	to	to	PART
faba-115	80	26	strengthen	strengthen	VERB
faba-115	80	27	its	its	PRON
faba-115	80	28	alignment	alignment	NOUN
faba-115	80	29	with	with	ADP
faba-115	80	30	eu	eu	PROPN
faba-115	80	31	policies	policy	NOUN
faba-115	80	32	and	and	CCONJ
faba-115	80	33	priorities	priority	NOUN
faba-115	80	34	.	.	PUNCT
faba-115	81	1	other	other	ADJ
faba-115	81	2	important	important	ADJ
faba-115	81	3	arguments	argument	NOUN
faba-115	81	4	in	in	ADP
faba-115	81	5	favour	favour	NOUN
faba-115	81	6	of	of	ADP
faba-115	81	7	reforms	reform	NOUN
faba-115	81	8	have	have	AUX
faba-115	81	9	been	be	AUX
faba-115	81	10	to	to	PART
faba-115	81	11	design	design	VERB
faba-115	81	12	new	new	ADJ
faba-115	81	13	own	own	ADJ
faba-115	81	14	resources	resource	NOUN
faba-115	81	15	that	that	PRON
faba-115	81	16	bring	bring	VERB
faba-115	81	17	also	also	ADV
faba-115	81	18	additional	additional	ADJ
faba-115	81	19	benefits	benefit	NOUN
faba-115	81	20	alongside	alongside	ADP
faba-115	81	21	new	new	ADJ
faba-115	81	22	income	income	NOUN
faba-115	81	23	streams	stream	NOUN
faba-115	81	24	,	,	PUNCT
faba-115	81	25	to	to	PART
faba-115	81	26	bring	bring	VERB
faba-115	81	27	more	more	ADJ
faba-115	81	28	proportionality	proportionality	NOUN
faba-115	81	29	,	,	PUNCT
faba-115	81	30	fairness	fairness	NOUN
faba-115	81	31	and	and	CCONJ
faba-115	81	32	stabilising	stabilising	NOUN
faba-115	81	33	impact	impact	NOUN
faba-115	81	34	to	to	ADP
faba-115	81	35	the	the	DET
faba-115	81	36	eu	eu	PROPN
faba-115	81	37	budget	budget	NOUN
faba-115	81	38	,	,	PUNCT
faba-115	81	39	and	and	CCONJ
faba-115	81	40	reducing	reduce	VERB
faba-115	81	41	the	the	DET
faba-115	81	42	weight	weight	NOUN
faba-115	81	43	of	of	ADP
faba-115	81	44	the	the	DET
faba-115	81	45	gni	gni	NOUN
faba-115	81	46	-	-	PUNCT
faba-115	81	47	based	base	VERB
faba-115	81	48	own	own	ADJ
faba-115	81	49	resource	resource	NOUN
faba-115	81	50	in	in	ADP
faba-115	81	51	the	the	DET
faba-115	81	52	eu	eu	PROPN
faba-115	81	53	budget	budget	NOUN
faba-115	81	54	.	.	PUNCT
faba-115	82	1	the	the	DET
faba-115	82	2	proposals	proposal	NOUN
faba-115	82	3	to	to	PART
faba-115	82	4	introduce	introduce	VERB
faba-115	82	5	new	new	ADJ
faba-115	82	6	sources	source	NOUN
faba-115	82	7	of	of	ADP
faba-115	82	8	revenue	revenue	NOUN
faba-115	82	9	in	in	ADP
faba-115	82	10	the	the	DET
faba-115	82	11	2014	2014	NUM
faba-115	82	12	-	-	SYM
faba-115	82	13	2020	2020	NUM
faba-115	82	14	mff	mff	NOUN
faba-115	82	15	did	do	AUX
faba-115	82	16	not	not	PART
faba-115	82	17	receive	receive	VERB
faba-115	82	18	the	the	DET
faba-115	82	19	necessary	necessary	ADJ
faba-115	82	20	unanimous	unanimous	ADJ
faba-115	82	21	support	support	NOUN
faba-115	82	22	(	(	PUNCT
faba-115	82	23	european	european	PROPN
faba-115	82	24	commission	commission	PROPN
faba-115	82	25	,	,	PUNCT
faba-115	82	26	2021	2021	NUM
faba-115	82	27	,	,	PUNCT
faba-115	82	28	p.	p.	NOUN
faba-115	82	29	5	5	NUM
faba-115	82	30	)	)	PUNCT
faba-115	82	31	.	.	PUNCT
faba-115	83	1	during	during	ADP
faba-115	83	2	the	the	DET
faba-115	83	3	preparation	preparation	NOUN
faba-115	83	4	of	of	ADP
faba-115	83	5	the	the	DET
faba-115	83	6	multiannual	multiannual	ADJ
faba-115	83	7	financial	financial	ADJ
faba-115	83	8	framework	framework	NOUN
faba-115	83	9	(	(	PUNCT
faba-115	83	10	mff	mff	NOUN
faba-115	83	11	)	)	PUNCT
faba-115	83	12	for	for	ADP
faba-115	83	13	2021	2021	NUM
faba-115	83	14	-	-	SYM
faba-115	83	15	2027	2027	NUM
faba-115	83	16	,	,	PUNCT
faba-115	83	17	the	the	DET
faba-115	83	18	commission	commission	NOUN
faba-115	83	19	proposed	propose	VERB
faba-115	83	20	a	a	DET
faba-115	83	21	number	number	NOUN
faba-115	83	22	of	of	ADP
faba-115	83	23	reforms	reform	NOUN
faba-115	83	24	to	to	ADP
faba-115	83	25	the	the	DET
faba-115	83	26	system	system	NOUN
faba-115	83	27	of	of	ADP
faba-115	83	28	own	own	ADJ
faba-115	83	29	resources	resource	NOUN
faba-115	83	30	.	.	PUNCT
faba-115	84	1	among	among	ADP
faba-115	84	2	these	these	PRON
faba-115	84	3	was	be	AUX
faba-115	84	4	an	an	DET
faba-115	84	5	elimination	elimination	NOUN
faba-115	84	6	of	of	ADP
faba-115	84	7	all	all	DET
faba-115	84	8	corrections	correction	NOUN
faba-115	84	9	on	on	ADP
faba-115	84	10	the	the	DET
faba-115	84	11	revenue	revenue	NOUN
faba-115	84	12	side	side	NOUN
faba-115	84	13	of	of	ADP
faba-115	84	14	the	the	DET
faba-115	84	15	budget	budget	NOUN
faba-115	84	16	as	as	ADV
faba-115	84	17	well	well	ADV
faba-115	84	18	simplification	simplification	NOUN
faba-115	84	19	of	of	ADP
faba-115	84	20	the	the	DET
faba-115	84	21	vat	vat	NOUN
faba-115	84	22	-	-	PUNCT
faba-115	84	23	based	base	VERB
faba-115	84	24	own	own	ADJ
faba-115	84	25	resource	resource	NOUN
faba-115	84	26	.	.	PUNCT
faba-115	85	1	the	the	DET
faba-115	85	2	reform	reform	NOUN
faba-115	85	3	package	package	NOUN
faba-115	85	4	suggested	suggest	VERB
faba-115	85	5	also	also	ADV
faba-115	85	6	the	the	DET
faba-115	85	7	introduction	introduction	NOUN
faba-115	85	8	of	of	ADP
faba-115	85	9	three	three	NUM
faba-115	85	10	new	new	ADJ
faba-115	85	11	own	own	ADJ
faba-115	85	12	resources	resource	NOUN
faba-115	85	13	,	,	PUNCT
faba-115	85	14	namely	namely	ADV
faba-115	85	15	revenue	revenue	NOUN
faba-115	85	16	from	from	ADP
faba-115	85	17	the	the	DET
faba-115	85	18	emissions	emission	NOUN
faba-115	85	19	trading	trading	NOUN
faba-115	85	20	system	system	NOUN
faba-115	85	21	,	,	PUNCT
faba-115	85	22	the	the	DET
faba-115	85	23	common	common	ADJ
faba-115	85	24	consolidated	consolidated	ADJ
faba-115	85	25	corporate	corporate	ADJ
faba-115	85	26	tax	tax	NOUN
faba-115	85	27	base	base	NOUN
faba-115	85	28	and	and	CCONJ
faba-115	85	29	national	national	ADJ
faba-115	85	30	contributions	contribution	NOUN
faba-115	85	31	based	base	VERB
faba-115	85	32	on	on	ADP
faba-115	85	33	the	the	DET
faba-115	85	34	amount	amount	NOUN
faba-115	85	35	of	of	ADP
faba-115	85	36	nonrecycled	nonrecycled	ADJ
faba-115	85	37	plastic	plastic	NOUN
faba-115	85	38	packaging	packaging	NOUN
faba-115	85	39	waste	waste	NOUN
faba-115	85	40	.	.	PUNCT
faba-115	86	1	according	accord	VERB
faba-115	86	2	to	to	ADP
faba-115	86	3	the	the	DET
faba-115	86	4	commission	commission	NOUN
faba-115	86	5	’s	’s	PART
faba-115	86	6	calculations	calculation	NOUN
faba-115	86	7	these	these	DET
faba-115	86	8	new	new	ADJ
faba-115	86	9	financing	financing	NOUN
faba-115	86	10	methods	method	NOUN
faba-115	86	11	could	could	AUX
faba-115	86	12	amount	amount	VERB
faba-115	86	13	to	to	ADP
faba-115	86	14	about	about	ADV
faba-115	86	15	12	12	NUM
faba-115	86	16	%	%	NOUN
faba-115	86	17	of	of	ADP
faba-115	86	18	total	total	ADJ
faba-115	86	19	eu	eu	PROPN
faba-115	86	20	budget	budget	PROPN
faba-115	86	21	revenue	revenue	NOUN
faba-115	86	22	which	which	PRON
faba-115	86	23	would	would	AUX
faba-115	86	24	allow	allow	VERB
faba-115	86	25	reductions	reduction	NOUN
faba-115	86	26	of	of	ADP
faba-115	86	27	the	the	DET
faba-115	86	28	national	national	ADJ
faba-115	86	29	contributions	contribution	NOUN
faba-115	86	30	(	(	PUNCT
faba-115	86	31	european	european	PROPN
faba-115	86	32	commission	commission	PROPN
faba-115	86	33	,	,	PUNCT
faba-115	86	34	2018	2018	NUM
faba-115	86	35	,	,	PUNCT
faba-115	86	36	p.	p.	NOUN
faba-115	86	37	27	27	NUM
faba-115	86	38	)	)	PUNCT
faba-115	86	39	.	.	PUNCT
faba-115	87	1	reforms	reform	NOUN
faba-115	87	2	of	of	ADP
faba-115	87	3	the	the	DET
faba-115	87	4	own	own	ADJ
faba-115	87	5	resource	resource	NOUN
faba-115	87	6	system	system	NOUN
faba-115	87	7	in	in	ADP
faba-115	87	8	2021	2021	NUM
faba-115	87	9	-	-	SYM
faba-115	87	10	2027	2027	NUM
faba-115	87	11	and	and	CCONJ
faba-115	87	12	prospects	prospect	NOUN
faba-115	87	13	for	for	ADP
faba-115	87	14	the	the	DET
faba-115	87	15	future	future	NOUN
faba-115	87	16	the	the	DET
faba-115	87	17	negotiations	negotiation	NOUN
faba-115	87	18	on	on	ADP
faba-115	87	19	the	the	DET
faba-115	87	20	eu	eu	PROPN
faba-115	87	21	long	long	ADJ
faba-115	87	22	-	-	PUNCT
faba-115	87	23	term	term	NOUN
faba-115	87	24	budget	budget	NOUN
faba-115	87	25	for	for	ADP
faba-115	87	26	2021	2021	NUM
faba-115	87	27	-	-	SYM
faba-115	87	28	2027	2027	NUM
faba-115	87	29	coincided	coincide	VERB
faba-115	87	30	with	with	ADP
faba-115	87	31	united	united	PROPN
faba-115	87	32	kingdom	kingdom	PROPN
faba-115	87	33	’s	’s	PART
faba-115	87	34	withdrawal	withdrawal	NOUN
faba-115	87	35	from	from	ADP
faba-115	87	36	the	the	DET
faba-115	87	37	eu	eu	PROPN
faba-115	87	38	and	and	CCONJ
faba-115	87	39	the	the	DET
faba-115	87	40	covid-19	covid-19	PROPN
faba-115	87	41	pandemic	pandemic	NOUN
faba-115	87	42	and	and	CCONJ
faba-115	87	43	were	be	AUX
faba-115	87	44	strongly	strongly	ADV
faba-115	87	45	influenced	influence	VERB
faba-115	87	46	by	by	ADP
faba-115	87	47	them	they	PRON
faba-115	87	48	.	.	PUNCT
faba-115	88	1	both	both	DET
faba-115	88	2	events	event	NOUN
faba-115	88	3	https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/revenue/own-resources/national-contributions_en	https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/revenue/own-resources/national-contributions_en	PROPN
faba-115	88	4	finance	finance	NOUN
faba-115	88	5	,	,	PUNCT
faba-115	88	6	accounting	accounting	NOUN
faba-115	88	7	and	and	CCONJ
faba-115	88	8	business	business	NOUN
faba-115	88	9	analysis	analysis	NOUN
faba-115	88	10	4	4	NUM
faba-115	88	11	(	(	PUNCT
faba-115	88	12	1	1	NUM
faba-115	88	13	)	)	PUNCT
faba-115	88	14	2022	2022	NUM
faba-115	88	15	38	38	NUM
faba-115	88	16	gave	give	VERB
faba-115	88	17	an	an	DET
faba-115	88	18	incentive	incentive	NOUN
faba-115	88	19	for	for	ADP
faba-115	88	20	significant	significant	ADJ
faba-115	88	21	reforms	reform	NOUN
faba-115	88	22	on	on	ADP
faba-115	88	23	the	the	DET
faba-115	88	24	revenue	revenue	NOUN
faba-115	88	25	side	side	NOUN
faba-115	88	26	of	of	ADP
faba-115	88	27	the	the	DET
faba-115	88	28	budget	budget	NOUN
faba-115	88	29	.	.	PUNCT
faba-115	89	1	the	the	DET
faba-115	89	2	most	most	ADV
faba-115	89	3	important	important	ADJ
faba-115	89	4	change	change	NOUN
faba-115	89	5	,	,	PUNCT
faba-115	89	6	in	in	ADP
faba-115	89	7	response	response	NOUN
faba-115	89	8	to	to	ADP
faba-115	89	9	the	the	DET
faba-115	89	10	economic	economic	ADJ
faba-115	89	11	crisis	crisis	NOUN
faba-115	89	12	triggered	trigger	VERB
faba-115	89	13	by	by	ADP
faba-115	89	14	the	the	DET
faba-115	89	15	pandemic	pandemic	NOUN
faba-115	89	16	,	,	PUNCT
faba-115	89	17	was	be	AUX
faba-115	89	18	the	the	DET
faba-115	89	19	start	start	NOUN
faba-115	89	20	of	of	ADP
faba-115	89	21	borrowing	borrowing	NOUN
faba-115	89	22	by	by	ADP
faba-115	89	23	the	the	DET
faba-115	89	24	european	european	PROPN
faba-115	89	25	commission	commission	PROPN
faba-115	89	26	on	on	ADP
faba-115	89	27	the	the	DET
faba-115	89	28	financial	financial	ADJ
faba-115	89	29	markets	market	NOUN
faba-115	89	30	to	to	PART
faba-115	89	31	finance	finance	VERB
faba-115	89	32	the	the	DET
faba-115	89	33	expenditure	expenditure	NOUN
faba-115	89	34	under	under	ADP
faba-115	89	35	the	the	DET
faba-115	89	36	recovery	recovery	NOUN
faba-115	89	37	programme	programme	NOUN
faba-115	89	38	next	next	ADJ
faba-115	89	39	generation	generation	NOUN
faba-115	89	40	eu	eu	PROPN
faba-115	89	41	(	(	PUNCT
faba-115	89	42	ngeu	ngeu	NOUN
faba-115	89	43	)	)	PUNCT
faba-115	89	44	.	.	PUNCT
faba-115	90	1	although	although	SCONJ
faba-115	90	2	ngeu	ngeu	NOUN
faba-115	90	3	is	be	AUX
faba-115	90	4	not	not	PART
faba-115	90	5	a	a	DET
faba-115	90	6	formal	formal	ADJ
faba-115	90	7	part	part	NOUN
faba-115	90	8	of	of	ADP
faba-115	90	9	the	the	DET
faba-115	90	10	multiannual	multiannual	ADJ
faba-115	90	11	financial	financial	ADJ
faba-115	90	12	framework	framework	NOUN
faba-115	90	13	,	,	PUNCT
faba-115	90	14	it	it	PRON
faba-115	90	15	will	will	AUX
faba-115	90	16	have	have	VERB
faba-115	90	17	important	important	ADJ
faba-115	90	18	implications	implication	NOUN
faba-115	90	19	on	on	ADP
faba-115	90	20	eu	eu	PROPN
faba-115	90	21	public	public	ADJ
faba-115	90	22	finances	finance	NOUN
faba-115	90	23	in	in	ADP
faba-115	90	24	the	the	DET
faba-115	90	25	future	future	NOUN
faba-115	90	26	,	,	PUNCT
faba-115	90	27	because	because	SCONJ
faba-115	90	28	the	the	DET
faba-115	90	29	loans	loan	NOUN
faba-115	90	30	will	will	AUX
faba-115	90	31	have	have	VERB
faba-115	90	32	to	to	PART
faba-115	90	33	be	be	AUX
faba-115	90	34	repaid	repay	VERB
faba-115	90	35	.	.	PUNCT
faba-115	91	1	to	to	PART
faba-115	91	2	ensure	ensure	VERB
faba-115	91	3	that	that	SCONJ
faba-115	91	4	the	the	DET
faba-115	91	5	ec	ec	PROPN
faba-115	91	6	will	will	AUX
faba-115	91	7	be	be	AUX
faba-115	91	8	able	able	ADJ
faba-115	91	9	to	to	PART
faba-115	91	10	cover	cover	VERB
faba-115	91	11	all	all	DET
faba-115	91	12	liabilities	liability	NOUN
faba-115	91	13	resulting	result	VERB
faba-115	91	14	from	from	ADP
faba-115	91	15	the	the	DET
faba-115	91	16	ngeu	ngeu	NOUN
faba-115	91	17	,	,	PUNCT
faba-115	91	18	as	as	ADP
faba-115	91	19	a	a	DET
faba-115	91	20	guarantee	guarantee	NOUN
faba-115	91	21	,	,	PUNCT
faba-115	91	22	the	the	DET
faba-115	91	23	ceiling	ceiling	NOUN
faba-115	91	24	for	for	ADP
faba-115	91	25	payments	payment	NOUN
faba-115	91	26	has	have	AUX
faba-115	91	27	been	be	AUX
faba-115	91	28	raised	raise	VERB
faba-115	91	29	to	to	ADP
faba-115	91	30	2	2	NUM
faba-115	91	31	%	%	NOUN
faba-115	91	32	of	of	ADP
faba-115	91	33	gni	gni	PROPN
faba-115	91	34	.	.	PUNCT
faba-115	92	1	the	the	DET
faba-115	92	2	need	need	NOUN
faba-115	92	3	to	to	PART
faba-115	92	4	resort	resort	VERB
faba-115	92	5	to	to	ADP
faba-115	92	6	this	this	DET
faba-115	92	7	additional	additional	ADJ
faba-115	92	8	allocation	allocation	NOUN
faba-115	92	9	is	be	AUX
faba-115	92	10	temporary	temporary	ADJ
faba-115	92	11	since	since	SCONJ
faba-115	92	12	the	the	DET
faba-115	92	13	relevant	relevant	ADJ
faba-115	92	14	financial	financial	ADJ
faba-115	92	15	obligations	obligation	NOUN
faba-115	92	16	and	and	CCONJ
faba-115	92	17	contingent	contingent	ADJ
faba-115	92	18	liabilities	liability	NOUN
faba-115	92	19	will	will	AUX
faba-115	92	20	decline	decline	VERB
faba-115	92	21	over	over	ADP
faba-115	92	22	time	time	NOUN
faba-115	92	23	as	as	SCONJ
faba-115	92	24	the	the	DET
faba-115	92	25	borrowed	borrow	VERB
faba-115	92	26	funds	fund	NOUN
faba-115	92	27	are	be	AUX
faba-115	92	28	repaid	repay	VERB
faba-115	92	29	and	and	CCONJ
faba-115	92	30	the	the	DET
faba-115	92	31	loans	loan	NOUN
faba-115	92	32	mature	mature	VERB
faba-115	92	33	.	.	PUNCT
faba-115	93	1	the	the	DET
faba-115	93	2	increase	increase	NOUN
faba-115	93	3	should	should	AUX
faba-115	93	4	expire	expire	VERB
faba-115	93	5	when	when	SCONJ
faba-115	93	6	all	all	DET
faba-115	93	7	borrowed	borrow	VERB
faba-115	93	8	funds	fund	NOUN
faba-115	93	9	have	have	AUX
faba-115	93	10	been	be	AUX
faba-115	93	11	repaid	repay	VERB
faba-115	93	12	,	,	PUNCT
faba-115	93	13	i.e.	i.e.	X
faba-115	93	14	by	by	ADP
faba-115	93	15	31	31	NUM
faba-115	93	16	december	december	PROPN
faba-115	93	17	2058	2058	NUM
faba-115	93	18	at	at	ADP
faba-115	93	19	the	the	DET
faba-115	93	20	latest	late	ADJ
faba-115	93	21	(	(	PUNCT
faba-115	93	22	bisciari	bisciari	PROPN
faba-115	93	23	et	et	PROPN
faba-115	93	24	al	al	PROPN
faba-115	93	25	.	.	PROPN
faba-115	93	26	2021	2021	NUM
faba-115	93	27	39	39	NUM
faba-115	93	28	)	)	PUNCT
faba-115	93	29	.	.	PUNCT
faba-115	94	1	the	the	DET
faba-115	94	2	capacity	capacity	NOUN
faba-115	94	3	of	of	ADP
faba-115	94	4	the	the	DET
faba-115	94	5	eu	eu	PROPN
faba-115	94	6	to	to	PART
faba-115	94	7	repay	repay	VERB
faba-115	94	8	the	the	DET
faba-115	94	9	debt	debt	NOUN
faba-115	94	10	incurred	incur	VERB
faba-115	94	11	under	under	ADP
faba-115	94	12	ngeu	ngeu	NOUN
faba-115	94	13	will	will	AUX
faba-115	94	14	require	require	VERB
faba-115	94	15	either	either	CCONJ
faba-115	94	16	the	the	DET
faba-115	94	17	introduction	introduction	NOUN
faba-115	94	18	of	of	ADP
faba-115	94	19	new	new	ADJ
faba-115	94	20	own	own	ADJ
faba-115	94	21	resources	resource	NOUN
faba-115	94	22	or	or	CCONJ
faba-115	94	23	an	an	DET
faba-115	94	24	increase	increase	NOUN
faba-115	94	25	in	in	ADP
faba-115	94	26	gni	gni	NOUN
faba-115	94	27	-	-	PUNCT
faba-115	94	28	based	base	VERB
faba-115	94	29	contributions	contribution	NOUN
faba-115	94	30	.	.	PUNCT
faba-115	95	1	therefore	therefore	ADV
faba-115	95	2	,	,	PUNCT
faba-115	95	3	the	the	DET
faba-115	95	4	member	member	NOUN
faba-115	95	5	states	state	NOUN
faba-115	95	6	committed	commit	VERB
faba-115	95	7	to	to	PART
faba-115	95	8	reform	reform	VERB
faba-115	95	9	the	the	DET
faba-115	95	10	system	system	NOUN
faba-115	95	11	of	of	ADP
faba-115	95	12	own	own	ADJ
faba-115	95	13	resources	resource	NOUN
faba-115	95	14	(	(	PUNCT
faba-115	95	15	european	european	ADJ
faba-115	95	16	commission	commission	PROPN
faba-115	95	17	2021a	2021a	NUM
faba-115	95	18	,	,	PUNCT
faba-115	95	19	14	14	NUM
faba-115	95	20	)	)	PUNCT
faba-115	95	21	.	.	PUNCT
faba-115	96	1	in	in	ADP
faba-115	96	2	order	order	NOUN
faba-115	96	3	to	to	PART
faba-115	96	4	better	well	ADV
faba-115	96	5	align	align	VERB
faba-115	96	6	the	the	DET
faba-115	96	7	union	union	NOUN
faba-115	96	8	’s	’s	PART
faba-115	96	9	financing	financing	NOUN
faba-115	96	10	instruments	instrument	NOUN
faba-115	96	11	with	with	ADP
faba-115	96	12	its	its	PRON
faba-115	96	13	policy	policy	NOUN
faba-115	96	14	priorities	priority	NOUN
faba-115	96	15	,	,	PUNCT
faba-115	96	16	to	to	PART
faba-115	96	17	better	well	ADV
faba-115	96	18	reflect	reflect	VERB
faba-115	96	19	the	the	DET
faba-115	96	20	role	role	NOUN
faba-115	96	21	of	of	ADP
faba-115	96	22	the	the	DET
faba-115	96	23	union	union	NOUN
faba-115	96	24	budget	budget	NOUN
faba-115	96	25	in	in	ADP
faba-115	96	26	the	the	DET
faba-115	96	27	functioning	functioning	NOUN
faba-115	96	28	of	of	ADP
faba-115	96	29	the	the	DET
faba-115	96	30	single	single	ADJ
faba-115	96	31	market	market	NOUN
faba-115	96	32	,	,	PUNCT
faba-115	96	33	to	to	PART
faba-115	96	34	better	well	ADV
faba-115	96	35	support	support	VERB
faba-115	96	36	the	the	DET
faba-115	96	37	objectives	objective	NOUN
faba-115	96	38	of	of	ADP
faba-115	96	39	union	union	NOUN
faba-115	96	40	policies	policy	NOUN
faba-115	96	41	and	and	CCONJ
faba-115	96	42	to	to	PART
faba-115	96	43	reduce	reduce	VERB
faba-115	96	44	member	member	NOUN
faba-115	96	45	states	state	NOUN
faba-115	96	46	’	'	PUNCT
faba-115	96	47	contributions	contribution	NOUN
faba-115	96	48	based	base	VERB
faba-115	96	49	on	on	ADP
faba-115	96	50	gross	gross	ADJ
faba-115	96	51	national	national	ADJ
faba-115	96	52	income	income	NOUN
faba-115	96	53	(	(	PUNCT
faba-115	96	54	gni	gni	PROPN
faba-115	96	55	)	)	PUNCT
faba-115	96	56	,	,	PUNCT
faba-115	96	57	the	the	DET
faba-115	96	58	european	european	PROPN
faba-115	96	59	council	council	PROPN
faba-115	96	60	of	of	ADP
faba-115	96	61	july	july	PROPN
faba-115	96	62	2020	2020	NUM
faba-115	96	63	concluded	conclude	VERB
faba-115	96	64	that	that	SCONJ
faba-115	96	65	over	over	ADP
faba-115	96	66	the	the	DET
faba-115	96	67	coming	come	VERB
faba-115	96	68	years	year	NOUN
faba-115	96	69	the	the	DET
faba-115	96	70	union	union	NOUN
faba-115	96	71	would	would	AUX
faba-115	96	72	work	work	VERB
faba-115	96	73	towards	towards	ADP
faba-115	96	74	reforming	reform	VERB
faba-115	96	75	the	the	DET
faba-115	96	76	system	system	NOUN
faba-115	96	77	of	of	ADP
faba-115	96	78	own	own	ADJ
faba-115	96	79	resources	resource	NOUN
faba-115	96	80	and	and	CCONJ
faba-115	96	81	introduce	introduce	VERB
faba-115	96	82	new	new	ADJ
faba-115	96	83	own	own	ADJ
faba-115	96	84	resources	resource	NOUN
faba-115	96	85	(	(	PUNCT
faba-115	96	86	official	official	ADJ
faba-115	96	87	journal	journal	NOUN
faba-115	96	88	of	of	ADP
faba-115	96	89	the	the	DET
faba-115	96	90	european	european	PROPN
faba-115	96	91	union	union	PROPN
faba-115	96	92	2020	2020	NUM
faba-115	96	93	)	)	PUNCT
faba-115	96	94	.	.	PUNCT
faba-115	97	1	the	the	DET
faba-115	97	2	reforms	reform	NOUN
faba-115	97	3	on	on	ADP
faba-115	97	4	the	the	DET
faba-115	97	5	revenue	revenue	NOUN
faba-115	97	6	side	side	NOUN
faba-115	97	7	of	of	ADP
faba-115	97	8	the	the	DET
faba-115	97	9	budget	budget	NOUN
faba-115	97	10	were	be	AUX
faba-115	97	11	specified	specify	VERB
faba-115	97	12	in	in	ADP
faba-115	97	13	the	the	DET
faba-115	97	14	decision	decision	NOUN
faba-115	97	15	on	on	ADP
faba-115	97	16	the	the	DET
faba-115	97	17	system	system	NOUN
faba-115	97	18	of	of	ADP
faba-115	97	19	own	own	ADJ
faba-115	97	20	resources	resource	NOUN
faba-115	97	21	adopted	adopt	VERB
faba-115	97	22	from	from	ADP
faba-115	97	23	december	december	PROPN
faba-115	97	24	2020.2	2020.2	NUM
faba-115	97	25	among	among	ADP
faba-115	97	26	the	the	DET
faba-115	97	27	most	most	ADV
faba-115	97	28	important	important	ADJ
faba-115	97	29	changes	change	NOUN
faba-115	97	30	was	be	AUX
faba-115	97	31	the	the	DET
faba-115	97	32	introduction	introduction	NOUN
faba-115	97	33	of	of	ADP
faba-115	97	34	a	a	DET
faba-115	97	35	new	new	ADJ
faba-115	97	36	type	type	NOUN
faba-115	97	37	of	of	ADP
faba-115	97	38	own	own	ADJ
faba-115	97	39	resource	resource	NOUN
faba-115	97	40	to	to	PART
faba-115	97	41	finance	finance	VERB
faba-115	97	42	the	the	DET
faba-115	97	43	eu	eu	PROPN
faba-115	97	44	budget	budget	NOUN
faba-115	97	45	from	from	ADP
faba-115	97	46	the	the	DET
faba-115	97	47	beginning	beginning	NOUN
faba-115	97	48	of	of	ADP
faba-115	97	49	2021	2021	NUM
faba-115	97	50	,	,	PUNCT
faba-115	97	51	namely	namely	ADV
faba-115	97	52	the	the	DET
faba-115	97	53	national	national	ADJ
faba-115	97	54	contributions	contribution	NOUN
faba-115	97	55	based	base	VERB
faba-115	97	56	on	on	ADP
faba-115	97	57	the	the	DET
faba-115	97	58	quantity	quantity	NOUN
faba-115	97	59	of	of	ADP
faba-115	97	60	non	non	ADJ
faba-115	97	61	-	-	ADJ
faba-115	97	62	recycled	recycled	ADJ
faba-115	97	63	plastic	plastic	NOUN
faba-115	97	64	waste	waste	NOUN
faba-115	97	65	.	.	PUNCT
faba-115	98	1	member	member	NOUN
faba-115	98	2	states	state	NOUN
faba-115	98	3	pay	pay	VERB
faba-115	98	4	a	a	DET
faba-115	98	5	levy	levy	NOUN
faba-115	98	6	of	of	ADP
faba-115	98	7	eur	eur	NOUN
faba-115	98	8	0.8	0.8	NUM
faba-115	98	9	per	per	ADP
faba-115	98	10	kilogram	kilogram	PROPN
faba-115	98	11	of	of	ADP
faba-115	98	12	non	non	ADJ
faba-115	98	13	-	-	ADJ
faba-115	98	14	recycled	recycled	ADJ
faba-115	98	15	plastic	plastic	NOUN
faba-115	98	16	packaging	packaging	NOUN
faba-115	98	17	waste	waste	NOUN
faba-115	98	18	,	,	PUNCT
faba-115	98	19	but	but	CCONJ
faba-115	98	20	a	a	DET
faba-115	98	21	correction	correction	NOUN
faba-115	98	22	mechanism	mechanism	NOUN
faba-115	98	23	ensures	ensure	VERB
faba-115	98	24	that	that	SCONJ
faba-115	98	25	poorer	poor	ADJ
faba-115	98	26	member	member	NOUN
faba-115	98	27	states	state	NOUN
faba-115	98	28	do	do	AUX
faba-115	98	29	not	not	PART
faba-115	98	30	pay	pay	VERB
faba-115	98	31	disproportionately	disproportionately	ADV
faba-115	98	32	high	high	ADJ
faba-115	98	33	levies	levy	NOUN
faba-115	98	34	.	.	PUNCT
faba-115	99	1	its	its	PRON
faba-115	99	2	objective	objective	NOUN
faba-115	99	3	is	be	AUX
faba-115	99	4	to	to	PART
faba-115	99	5	create	create	VERB
faba-115	99	6	incentives	incentive	NOUN
faba-115	99	7	for	for	SCONJ
faba-115	99	8	member	member	NOUN
faba-115	99	9	states	state	NOUN
faba-115	99	10	to	to	PART
faba-115	99	11	reduce	reduce	VERB
faba-115	99	12	waste	waste	NOUN
faba-115	99	13	and	and	CCONJ
faba-115	99	14	increase	increase	VERB
faba-115	99	15	recycling	recycling	NOUN
faba-115	99	16	(	(	PUNCT
faba-115	99	17	körner	körner	NOUN
faba-115	99	18	2020	2020	NUM
faba-115	99	19	)	)	PUNCT
faba-115	99	20	.	.	PUNCT
faba-115	100	1	the	the	DET
faba-115	100	2	adoption	adoption	NOUN
faba-115	100	3	of	of	ADP
faba-115	100	4	the	the	DET
faba-115	100	5	new	new	ADJ
faba-115	100	6	own	own	ADJ
faba-115	100	7	resource	resource	NOUN
faba-115	100	8	was	be	AUX
faba-115	100	9	symbolic	symbolic	ADJ
faba-115	100	10	as	as	SCONJ
faba-115	100	11	it	it	PRON
faba-115	100	12	broke	break	VERB
faba-115	100	13	a	a	DET
faba-115	100	14	stalemate	stalemate	NOUN
faba-115	100	15	of	of	ADP
faba-115	100	16	more	more	ADJ
faba-115	100	17	than	than	ADP
faba-115	100	18	30	30	NUM
faba-115	100	19	years	year	NOUN
faba-115	100	20	(	(	PUNCT
faba-115	100	21	reininger	reininger	NOUN
faba-115	100	22	2021	2021	NUM
faba-115	100	23	)	)	PUNCT
faba-115	100	24	.	.	PUNCT
faba-115	101	1	in	in	ADP
faba-115	101	2	terms	term	NOUN
faba-115	101	3	of	of	ADP
faba-115	101	4	fiscal	fiscal	ADJ
faba-115	101	5	revenue	revenue	NOUN
faba-115	101	6	,	,	PUNCT
faba-115	101	7	however	however	ADV
faba-115	101	8	,	,	PUNCT
faba-115	101	9	it	it	PRON
faba-115	101	10	is	be	AUX
faba-115	101	11	expected	expect	VERB
faba-115	101	12	to	to	PART
faba-115	101	13	have	have	VERB
faba-115	101	14	modest	modest	ADJ
faba-115	101	15	effects	effect	NOUN
faba-115	101	16	since	since	SCONJ
faba-115	101	17	the	the	DET
faba-115	101	18	projected	project	VERB
faba-115	101	19	receipts	receipt	NOUN
faba-115	101	20	amount	amount	NOUN
faba-115	101	21	to	to	ADP
faba-115	101	22	only	only	ADV
faba-115	101	23	eur	eur	PROPN
faba-115	101	24	5.9	5.9	NUM
faba-115	101	25	billion	billion	NUM
faba-115	101	26	or	or	CCONJ
faba-115	101	27	around	around	ADP
faba-115	101	28	3.5	3.5	NUM
faba-115	101	29	%	%	NOUN
faba-115	101	30	of	of	ADP
faba-115	101	31	total	total	ADJ
faba-115	101	32	revenue	revenue	NOUN
faba-115	101	33	in	in	ADP
faba-115	101	34	2022	2022	NUM
faba-115	101	35	budget	budget	NOUN
faba-115	101	36	(	(	PUNCT
faba-115	101	37	european	european	ADJ
faba-115	101	38	commission	commission	PROPN
faba-115	101	39	2021c	2021c	NUM
faba-115	101	40	)	)	PUNCT
faba-115	101	41	.	.	PUNCT
faba-115	102	1	source	source	NOUN
faba-115	102	2	:	:	PUNCT
faba-115	102	3	own	own	ADJ
faba-115	102	4	calculations	calculation	NOUN
faba-115	102	5	based	base	VERB
faba-115	102	6	on	on	ADP
faba-115	102	7	european	european	PROPN
faba-115	102	8	commission	commission	PROPN
faba-115	102	9	data	datum	NOUN
faba-115	102	10	figure	figure	NOUN
faba-115	102	11	2	2	NUM
faba-115	102	12	:	:	PUNCT
faba-115	102	13	revenue	revenue	NOUN
faba-115	102	14	structure	structure	NOUN
faba-115	102	15	of	of	ADP
faba-115	102	16	the	the	DET
faba-115	102	17	eu	eu	PROPN
faba-115	102	18	budget	budget	NOUN
faba-115	102	19	in	in	ADP
faba-115	102	20	2022	2022	NUM
faba-115	102	21	the	the	DET
faba-115	102	22	reform	reform	NOUN
faba-115	102	23	of	of	ADP
faba-115	102	24	the	the	DET
faba-115	102	25	own	own	ADJ
faba-115	102	26	resources	resource	NOUN
faba-115	102	27	system	system	NOUN
faba-115	102	28	included	include	VERB
faba-115	102	29	also	also	ADV
faba-115	102	30	a	a	DET
faba-115	102	31	number	number	NOUN
faba-115	102	32	of	of	ADP
faba-115	102	33	changes	change	NOUN
faba-115	102	34	in	in	ADP
faba-115	102	35	the	the	DET
faba-115	102	36	existing	exist	VERB
faba-115	102	37	own	own	ADJ
faba-115	102	38	resources	resource	NOUN
faba-115	102	39	,	,	PUNCT
faba-115	102	40	but	but	CCONJ
faba-115	102	41	most	most	ADJ
faba-115	102	42	of	of	ADP
faba-115	102	43	them	they	PRON
faba-115	102	44	were	be	AUX
faba-115	102	45	not	not	PART
faba-115	102	46	as	as	ADV
faba-115	102	47	ambitious	ambitious	ADJ
faba-115	102	48	as	as	SCONJ
faba-115	102	49	initially	initially	ADV
faba-115	102	50	planned	plan	VERB
faba-115	102	51	.	.	PUNCT
faba-115	103	1	most	most	ADV
faba-115	103	2	importantly	importantly	ADV
faba-115	103	3	,	,	PUNCT
faba-115	103	4	the	the	DET
faba-115	103	5	gni	gni	NOUN
faba-115	103	6	-	-	PUNCT
faba-115	103	7	based	base	VERB
faba-115	103	8	contributions	contribution	NOUN
faba-115	103	9	will	will	AUX
faba-115	103	10	not	not	PART
faba-115	103	11	be	be	AUX
faba-115	103	12	subject	subject	ADJ
faba-115	103	13	to	to	ADP
faba-115	103	14	any	any	DET
faba-115	103	15	significant	significant	ADJ
faba-115	103	16	changes	change	NOUN
faba-115	103	17	in	in	ADP
faba-115	103	18	2021	2021	NUM
faba-115	103	19	-	-	SYM
faba-115	103	20	2027	2027	NUM
faba-115	103	21	.	.	PUNCT
faba-115	104	1	the	the	DET
faba-115	104	2	budget	budget	NOUN
faba-115	104	3	discounts	discount	NOUN
faba-115	104	4	for	for	ADP
faba-115	104	5	five	five	NUM
faba-115	104	6	member	member	NOUN
faba-115	104	7	states3	states3	PROPN
faba-115	104	8	will	will	AUX
faba-115	104	9	be	be	AUX
faba-115	104	10	kept	keep	VERB
faba-115	104	11	despite	despite	SCONJ
faba-115	104	12	the	the	DET
faba-115	104	13	end	end	NOUN
faba-115	104	14	of	of	ADP
faba-115	104	15	the	the	DET
faba-115	104	16	united	united	ADJ
faba-115	104	17	kingdom	kingdom	PROPN
faba-115	104	18	rebate	rebate	NOUN
faba-115	104	19	.	.	PUNCT
faba-115	105	1	while	while	SCONJ
faba-115	105	2	there	there	PRON
faba-115	105	3	was	be	VERB
faba-115	105	4	a	a	DET
faba-115	105	5	general	general	ADJ
faba-115	105	6	agreement	agreement	NOUN
faba-115	105	7	to	to	PART
faba-115	105	8	transform	transform	VERB
faba-115	105	9	all	all	DET
faba-115	105	10	existing	exist	VERB
faba-115	105	11	corrections	correction	NOUN
faba-115	105	12	into	into	ADP
faba-115	105	13	lump	lump	NOUN
faba-115	105	14	sum	sum	NOUN
faba-115	105	15	discounts	discount	NOUN
faba-115	105	16	to	to	ADP
faba-115	105	17	some	some	DET
faba-115	105	18	member	member	NOUN
faba-115	105	19	states	state	NOUN
faba-115	105	20	’	'	PUNCT
faba-115	105	21	gnibased	gnibase	VERB
faba-115	105	22	contributions	contribution	NOUN
faba-115	105	23	,	,	PUNCT
faba-115	105	24	the	the	DET
faba-115	105	25	member	member	NOUN
faba-115	105	26	states	state	NOUN
faba-115	105	27	could	could	AUX
faba-115	105	28	not	not	PART
faba-115	105	29	reach	reach	VERB
faba-115	105	30	a	a	DET
faba-115	105	31	consensus	consensus	NOUN
faba-115	105	32	on	on	ADP
faba-115	105	33	their	their	PRON
faba-115	105	34	reduction	reduction	NOUN
faba-115	105	35	over	over	ADP
faba-115	105	36	time	time	NOUN
faba-115	105	37	(	(	PUNCT
faba-115	105	38	european	european	PROPN
faba-115	105	39	commission	commission	PROPN
faba-115	105	40	,	,	PUNCT
faba-115	105	41	2021a	2021a	NUM
faba-115	105	42	,	,	PUNCT
faba-115	105	43	p.	p.	NOUN
faba-115	105	44	14	14	NUM
faba-115	105	45	)	)	PUNCT
faba-115	105	46	.	.	PUNCT
faba-115	106	1	with	with	ADP
faba-115	106	2	regard	regard	NOUN
faba-115	106	3	to	to	ADP
faba-115	106	4	the	the	DET
faba-115	106	5	vat	vat	NOUN
faba-115	106	6	-	-	PUNCT
faba-115	106	7	based	base	VERB
faba-115	106	8	own	own	ADJ
faba-115	106	9	resource	resource	NOUN
faba-115	106	10	,	,	PUNCT
faba-115	106	11	the	the	DET
faba-115	106	12	uniform	uniform	ADJ
faba-115	106	13	call	call	NOUN
faba-115	106	14	rate	rate	NOUN
faba-115	106	15	will	will	AUX
faba-115	106	16	be	be	AUX
faba-115	106	17	kept	keep	VERB
faba-115	106	18	at	at	ADP
faba-115	106	19	0.3	0.3	NUM
faba-115	106	20	%	%	NOUN
faba-115	106	21	in	in	ADP
faba-115	106	22	2021	2021	NUM
faba-115	106	23	-	-	SYM
faba-115	106	24	2027	2027	NUM
faba-115	106	25	.	.	PUNCT
faba-115	107	1	however	however	ADV
faba-115	107	2	,	,	PUNCT
faba-115	107	3	the	the	DET
faba-115	107	4	reform	reform	NOUN
faba-115	107	5	involved	involve	VERB
faba-115	107	6	a	a	DET
faba-115	107	7	simplification	simplification	NOUN
faba-115	107	8	of	of	ADP
faba-115	107	9	the	the	DET
faba-115	107	10	definition	definition	NOUN
faba-115	107	11	of	of	ADP
faba-115	107	12	the	the	DET
faba-115	107	13	tax	tax	NOUN
faba-115	107	14	base	base	NOUN
faba-115	107	15	used	use	VERB
faba-115	107	16	for	for	ADP
faba-115	107	17	the	the	DET
faba-115	107	18	calculation	calculation	NOUN
faba-115	107	19	of	of	ADP
faba-115	107	20	the	the	DET
faba-115	107	21	vat	vat	NOUN
faba-115	107	22	-	-	PUNCT
faba-115	107	23	based	base	VERB
faba-115	107	24	national	national	ADJ
faba-115	107	25	contributions	contribution	NOUN
faba-115	107	26	.	.	PUNCT
faba-115	108	1	additionally	additionally	ADV
faba-115	108	2	,	,	PUNCT
faba-115	108	3	the	the	DET
faba-115	108	4	reduced	reduce	VERB
faba-115	108	5	call	call	NOUN
faba-115	108	6	rates	rate	NOUN
faba-115	108	7	applied	apply	VERB
faba-115	108	8	previously	previously	ADV
faba-115	108	9	for	for	SCONJ
faba-115	108	10	three	three	NUM
faba-115	108	11	member	member	NOUN
faba-115	108	12	states	state	NOUN
faba-115	108	13	were	be	AUX
faba-115	108	14	abolished	abolish	VERB
faba-115	108	15	(	(	PUNCT
faba-115	108	16	körner	körner	NOUN
faba-115	108	17	2020	2020	NUM
faba-115	108	18	)	)	PUNCT
faba-115	108	19	.	.	PUNCT
faba-115	109	1	on	on	ADP
faba-115	109	2	the	the	DET
faba-115	109	3	other	other	ADJ
faba-115	109	4	hand	hand	NOUN
faba-115	109	5	,	,	PUNCT
faba-115	109	6	the	the	DET
faba-115	109	7	2	2	NUM
faba-115	109	8	council	council	NOUN
faba-115	109	9	decision	decision	NOUN
faba-115	109	10	(	(	PUNCT
faba-115	109	11	eu	eu	PROPN
faba-115	109	12	,	,	PUNCT
faba-115	109	13	euratom	euratom	NOUN
faba-115	109	14	)	)	PUNCT
faba-115	109	15	2020/2053	2020/2053	NUM
faba-115	109	16	of	of	ADP
faba-115	109	17	14	14	NUM
faba-115	109	18	december	december	PROPN
faba-115	109	19	2020	2020	NUM
faba-115	109	20	on	on	ADP
faba-115	109	21	the	the	DET
faba-115	109	22	system	system	NOUN
faba-115	109	23	of	of	ADP
faba-115	109	24	own	own	ADJ
faba-115	109	25	resources	resource	NOUN
faba-115	109	26	of	of	ADP
faba-115	109	27	the	the	DET
faba-115	109	28	european	european	PROPN
faba-115	109	29	union	union	PROPN
faba-115	109	30	and	and	CCONJ
faba-115	109	31	repealing	repeal	VERB
faba-115	109	32	decision	decision	NOUN
faba-115	109	33	2014/335	2014/335	PROPN
faba-115	109	34	/	/	SYM
faba-115	109	35	eu	eu	PROPN
faba-115	109	36	,	,	PUNCT
faba-115	109	37	euratom	euratom	NOUN
faba-115	109	38	3	3	NUM
faba-115	109	39	austria	austria	PROPN
faba-115	109	40	,	,	PUNCT
faba-115	109	41	denmark	denmark	PROPN
faba-115	109	42	,	,	PUNCT
faba-115	109	43	germany	germany	PROPN
faba-115	109	44	,	,	PUNCT
faba-115	109	45	the	the	DET
faba-115	109	46	netherlands	netherlands	PROPN
faba-115	109	47	and	and	CCONJ
faba-115	109	48	sweden	sweden	PROPN
faba-115	109	49	11	11	NUM
faba-115	109	50	%	%	NOUN
faba-115	109	51	11	11	NUM
faba-115	109	52	%	%	NOUN
faba-115	109	53	67	67	NUM
faba-115	109	54	%	%	NOUN
faba-115	109	55	7	7	NUM
faba-115	109	56	%	%	NOUN
faba-115	109	57	4	4	NUM
faba-115	109	58	%	%	NOUN
faba-115	109	59	customs	custom	NOUN
faba-115	109	60	duties	duty	NOUN
faba-115	109	61	vat	vat	NOUN
faba-115	109	62	-	-	PUNCT
faba-115	109	63	based	base	VERB
faba-115	109	64	own	own	ADJ
faba-115	109	65	resource	resource	NOUN
faba-115	109	66	gni	gni	NOUN
faba-115	109	67	-	-	PUNCT
faba-115	109	68	based	base	VERB
faba-115	109	69	own	own	ADJ
faba-115	109	70	resource	resource	NOUN
faba-115	109	71	other	other	ADJ
faba-115	109	72	revenue	revenue	NOUN
faba-115	109	73	plastic	plastic	NOUN
faba-115	109	74	packaging	packaging	NOUN
faba-115	109	75	waste	waste	NOUN
faba-115	109	76	own	own	ADJ
faba-115	109	77	resource	resource	NOUN
faba-115	109	78	finance	finance	NOUN
faba-115	109	79	,	,	PUNCT
faba-115	109	80	accounting	accounting	NOUN
faba-115	109	81	and	and	CCONJ
faba-115	109	82	business	business	NOUN
faba-115	109	83	analysis	analysis	NOUN
faba-115	109	84	4	4	NUM
faba-115	109	85	(	(	PUNCT
faba-115	109	86	1	1	NUM
faba-115	109	87	)	)	PUNCT
faba-115	109	88	2022	2022	NUM
faba-115	109	89	39	39	NUM
faba-115	109	90	amount	amount	NOUN
faba-115	109	91	of	of	ADP
faba-115	109	92	the	the	DET
faba-115	109	93	contributions	contribution	NOUN
faba-115	109	94	was	be	AUX
faba-115	109	95	capped	cap	VERB
faba-115	109	96	at	at	ADP
faba-115	109	97	50	50	NUM
faba-115	109	98	%	%	NOUN
faba-115	109	99	of	of	ADP
faba-115	109	100	gni	gni	PROPN
faba-115	109	101	,	,	PUNCT
faba-115	109	102	contrary	contrary	ADV
faba-115	109	103	to	to	ADP
faba-115	109	104	the	the	DET
faba-115	109	105	commission	commission	NOUN
faba-115	109	106	’s	’s	PART
faba-115	109	107	proposal	proposal	NOUN
faba-115	109	108	(	(	PUNCT
faba-115	109	109	reininger	reininger	NOUN
faba-115	109	110	2021	2021	NUM
faba-115	109	111	,	,	PUNCT
faba-115	109	112	34	34	NUM
faba-115	109	113	)	)	PUNCT
faba-115	109	114	and	and	CCONJ
faba-115	109	115	implies	imply	VERB
faba-115	109	116	less	less	ADJ
faba-115	109	117	revenue	revenue	NOUN
faba-115	109	118	from	from	ADP
faba-115	109	119	this	this	DET
faba-115	109	120	resource	resource	NOUN
faba-115	109	121	in	in	ADP
faba-115	109	122	the	the	DET
faba-115	109	123	eu	eu	PROPN
faba-115	109	124	budget	budget	NOUN
faba-115	109	125	.	.	PUNCT
faba-115	110	1	the	the	DET
faba-115	110	2	most	most	ADV
faba-115	110	3	important	important	ADJ
faba-115	110	4	change	change	NOUN
faba-115	110	5	in	in	ADP
faba-115	110	6	the	the	DET
faba-115	110	7	traditional	traditional	ADJ
faba-115	110	8	own	own	ADJ
faba-115	110	9	resources	resource	NOUN
faba-115	110	10	was	be	AUX
faba-115	110	11	an	an	DET
faba-115	110	12	increase	increase	NOUN
faba-115	110	13	of	of	ADP
faba-115	110	14	the	the	DET
faba-115	110	15	retention	retention	NOUN
faba-115	110	16	rate	rate	NOUN
faba-115	110	17	of	of	ADP
faba-115	110	18	customs	custom	NOUN
faba-115	110	19	duties	duty	NOUN
faba-115	110	20	revenue	revenue	NOUN
faba-115	110	21	for	for	ADP
faba-115	110	22	the	the	DET
faba-115	110	23	member	member	NOUN
faba-115	110	24	states	state	NOUN
faba-115	110	25	with	with	ADP
faba-115	110	26	5	5	NUM
faba-115	110	27	percentage	percentage	NOUN
faba-115	110	28	points	point	NOUN
faba-115	110	29	to	to	ADP
faba-115	110	30	25	25	NUM
faba-115	110	31	%	%	NOUN
faba-115	110	32	.	.	PUNCT
faba-115	111	1	the	the	DET
faba-115	111	2	increase	increase	NOUN
faba-115	111	3	was	be	AUX
faba-115	111	4	in	in	ADP
faba-115	111	5	contradiction	contradiction	NOUN
faba-115	111	6	with	with	ADP
faba-115	111	7	the	the	DET
faba-115	111	8	initial	initial	ADJ
faba-115	111	9	proposal	proposal	NOUN
faba-115	111	10	,	,	PUNCT
faba-115	111	11	which	which	PRON
faba-115	111	12	envisaged	envisage	VERB
faba-115	111	13	the	the	DET
faba-115	111	14	retention	retention	NOUN
faba-115	111	15	rate	rate	NOUN
faba-115	111	16	to	to	PART
faba-115	111	17	be	be	AUX
faba-115	111	18	set	set	VERB
faba-115	111	19	at	at	ADP
faba-115	111	20	10	10	NUM
faba-115	111	21	%	%	NOUN
faba-115	111	22	,	,	PUNCT
faba-115	111	23	ant	ant	ADJ
faba-115	111	24	it	it	PRON
faba-115	111	25	will	will	AUX
faba-115	111	26	further	far	ADV
faba-115	111	27	reduce	reduce	VERB
faba-115	111	28	the	the	DET
faba-115	111	29	share	share	NOUN
faba-115	111	30	of	of	ADP
faba-115	111	31	customs	custom	NOUN
faba-115	111	32	duties	duty	NOUN
faba-115	111	33	in	in	ADP
faba-115	111	34	the	the	DET
faba-115	111	35	eu	eu	PROPN
faba-115	111	36	budget	budget	NOUN
faba-115	111	37	after	after	ADP
faba-115	111	38	2021	2021	NUM
faba-115	111	39	.	.	PUNCT
faba-115	112	1	in	in	ADP
faba-115	112	2	compliance	compliance	NOUN
faba-115	112	3	with	with	ADP
faba-115	112	4	the	the	DET
faba-115	112	5	decision	decision	NOUN
faba-115	112	6	on	on	ADP
faba-115	112	7	the	the	DET
faba-115	112	8	system	system	NOUN
faba-115	112	9	of	of	ADP
faba-115	112	10	own	own	ADJ
faba-115	112	11	resources	resource	NOUN
faba-115	112	12	,	,	PUNCT
faba-115	112	13	at	at	ADP
faba-115	112	14	the	the	DET
faba-115	112	15	end	end	NOUN
faba-115	112	16	of	of	ADP
faba-115	112	17	2021	2021	NUM
faba-115	112	18	the	the	DET
faba-115	112	19	european	european	PROPN
faba-115	112	20	commission	commission	PROPN
faba-115	112	21	put	put	VERB
faba-115	112	22	forward	forward	ADP
faba-115	112	23	a	a	DET
faba-115	112	24	proposal	proposal	NOUN
faba-115	112	25	with	with	ADP
faba-115	112	26	three	three	NUM
faba-115	112	27	new	new	ADJ
faba-115	112	28	sources	source	NOUN
faba-115	112	29	of	of	ADP
faba-115	112	30	revenue	revenue	NOUN
faba-115	112	31	to	to	ADP
faba-115	112	32	the	the	DET
faba-115	112	33	eu	eu	PROPN
faba-115	112	34	budget	budget	NOUN
faba-115	112	35	,	,	PUNCT
faba-115	112	36	namely	namely	ADV
faba-115	112	37	:	:	PUNCT
faba-115	112	38	an	an	DET
faba-115	112	39	own	own	ADJ
faba-115	112	40	resource	resource	NOUN
faba-115	112	41	based	base	VERB
faba-115	112	42	on	on	ADP
faba-115	112	43	the	the	DET
faba-115	112	44	eu	eu	PROPN
faba-115	112	45	emissions	emissions	PROPN
faba-115	112	46	trading	trading	NOUN
faba-115	112	47	system	system	NOUN
faba-115	112	48	(	(	PUNCT
faba-115	112	49	eu	eu	PROPN
faba-115	112	50	ets	ets	PROPN
faba-115	112	51	)	)	PUNCT
faba-115	112	52	;	;	PUNCT
faba-115	112	53	an	an	DET
faba-115	112	54	own	own	ADJ
faba-115	112	55	resource	resource	NOUN
faba-115	112	56	based	base	VERB
faba-115	112	57	on	on	ADP
faba-115	112	58	the	the	DET
faba-115	112	59	carbon	carbon	NOUN
faba-115	112	60	border	border	NOUN
faba-115	112	61	adjustment	adjustment	NOUN
faba-115	112	62	mechanism	mechanism	NOUN
faba-115	112	63	(	(	PUNCT
faba-115	112	64	cbam	cbam	NOUN
faba-115	112	65	)	)	PUNCT
faba-115	112	66	;	;	PUNCT
faba-115	112	67	and	and	CCONJ
faba-115	112	68	an	an	DET
faba-115	112	69	own	own	ADJ
faba-115	112	70	resource	resource	NOUN
faba-115	112	71	based	base	VERB
faba-115	112	72	on	on	ADP
faba-115	112	73	the	the	DET
faba-115	112	74	taxation	taxation	NOUN
faba-115	112	75	of	of	ADP
faba-115	112	76	the	the	DET
faba-115	112	77	residual	residual	ADJ
faba-115	112	78	profits	profit	NOUN
faba-115	112	79	of	of	ADP
faba-115	112	80	multinational	multinational	ADJ
faba-115	112	81	enterprises	enterprise	NOUN
faba-115	112	82	(	(	PUNCT
faba-115	112	83	european	european	PROPN
faba-115	112	84	commission	commission	PROPN
faba-115	112	85	2021b	2021b	NUM
faba-115	112	86	)	)	PUNCT
faba-115	112	87	.	.	PUNCT
faba-115	113	1	their	their	PRON
faba-115	113	2	introduction	introduction	NOUN
faba-115	113	3	aims	aim	VERB
faba-115	113	4	to	to	PART
faba-115	113	5	bring	bring	VERB
faba-115	113	6	in	in	ADP
faba-115	113	7	line	line	NOUN
faba-115	113	8	the	the	DET
faba-115	113	9	financing	financing	NOUN
faba-115	113	10	of	of	ADP
faba-115	113	11	the	the	DET
faba-115	113	12	eu	eu	PROPN
faba-115	113	13	budget	budget	NOUN
faba-115	113	14	with	with	ADP
faba-115	113	15	the	the	DET
faba-115	113	16	union	union	NOUN
faba-115	113	17	’s	’s	PART
faba-115	113	18	long	long	ADJ
faba-115	113	19	-	-	PUNCT
faba-115	113	20	term	term	NOUN
faba-115	113	21	priorities	priority	NOUN
faba-115	113	22	,	,	PUNCT
faba-115	113	23	but	but	CCONJ
faba-115	113	24	also	also	ADV
faba-115	113	25	to	to	PART
faba-115	113	26	help	help	VERB
faba-115	113	27	repaying	repay	VERB
faba-115	113	28	the	the	DET
faba-115	113	29	debt	debt	NOUN
faba-115	113	30	under	under	ADP
faba-115	113	31	ngeu	ngeu	NOUN
faba-115	113	32	.	.	PUNCT
faba-115	114	1	in	in	ADP
faba-115	114	2	particular	particular	ADJ
faba-115	114	3	,	,	PUNCT
faba-115	114	4	the	the	DET
faba-115	114	5	establishment	establishment	NOUN
faba-115	114	6	of	of	ADP
faba-115	114	7	the	the	DET
faba-115	114	8	own	own	ADJ
faba-115	114	9	resources	resource	NOUN
faba-115	114	10	based	base	VERB
faba-115	114	11	on	on	ADP
faba-115	114	12	eu	eu	PROPN
faba-115	114	13	ets	ets	PROPN
faba-115	114	14	and	and	CCONJ
faba-115	114	15	cbam	cbam	NOUN
faba-115	114	16	is	be	AUX
faba-115	114	17	directly	directly	ADV
faba-115	114	18	linked	link	VERB
faba-115	114	19	to	to	ADP
faba-115	114	20	the	the	DET
faba-115	114	21	goals	goal	NOUN
faba-115	114	22	set	set	VERB
faba-115	114	23	in	in	ADP
faba-115	114	24	the	the	DET
faba-115	114	25	european	european	PROPN
faba-115	114	26	green	green	PROPN
faba-115	114	27	deal	deal	NOUN
faba-115	114	28	to	to	PART
faba-115	114	29	reduce	reduce	VERB
faba-115	114	30	net	net	ADJ
faba-115	114	31	greenhouse	greenhouse	NOUN
faba-115	114	32	emissions	emission	NOUN
faba-115	114	33	by	by	ADP
faba-115	114	34	at	at	ADV
faba-115	114	35	least	least	ADV
faba-115	114	36	55	55	NUM
faba-115	114	37	%	%	NOUN
faba-115	114	38	by	by	ADP
faba-115	114	39	2030	2030	NUM
faba-115	114	40	and	and	CCONJ
faba-115	114	41	become	become	VERB
faba-115	114	42	climate	climate	NOUN
faba-115	114	43	neutral	neutral	ADJ
faba-115	114	44	by	by	ADP
faba-115	114	45	2050	2050	NUM
faba-115	114	46	(	(	PUNCT
faba-115	114	47	european	european	ADJ
faba-115	114	48	commission	commission	PROPN
faba-115	114	49	2021c	2021c	NUM
faba-115	114	50	)	)	PUNCT
faba-115	114	51	.	.	PUNCT
faba-115	115	1	on	on	ADP
faba-115	115	2	its	its	PRON
faba-115	115	3	part	part	NOUN
faba-115	115	4	,	,	PUNCT
faba-115	115	5	the	the	DET
faba-115	115	6	own	own	ADJ
faba-115	115	7	resource	resource	NOUN
faba-115	115	8	based	base	VERB
faba-115	115	9	on	on	ADP
faba-115	115	10	the	the	DET
faba-115	115	11	taxation	taxation	NOUN
faba-115	115	12	of	of	ADP
faba-115	115	13	the	the	DET
faba-115	115	14	profits	profit	NOUN
faba-115	115	15	of	of	ADP
faba-115	115	16	multinational	multinational	ADJ
faba-115	115	17	enterprises	enterprise	NOUN
faba-115	115	18	reflects	reflect	VERB
faba-115	115	19	the	the	DET
faba-115	115	20	efforts	effort	NOUN
faba-115	115	21	to	to	PART
faba-115	115	22	adapt	adapt	VERB
faba-115	115	23	company	company	NOUN
faba-115	115	24	taxation	taxation	NOUN
faba-115	115	25	to	to	ADP
faba-115	115	26	digitalisation	digitalisation	NOUN
faba-115	115	27	and	and	CCONJ
faba-115	115	28	reduce	reduce	VERB
faba-115	115	29	the	the	DET
faba-115	115	30	possibilities	possibility	NOUN
faba-115	115	31	for	for	ADP
faba-115	115	32	tax	tax	NOUN
faba-115	115	33	avoidance	avoidance	NOUN
faba-115	115	34	.	.	PUNCT
faba-115	116	1	the	the	DET
faba-115	116	2	entry	entry	NOUN
faba-115	116	3	into	into	ADP
faba-115	116	4	force	force	NOUN
faba-115	116	5	of	of	ADP
faba-115	116	6	the	the	DET
faba-115	116	7	three	three	NUM
faba-115	116	8	new	new	ADJ
faba-115	116	9	resources	resource	NOUN
faba-115	116	10	is	be	AUX
faba-115	116	11	scheduled	schedule	VERB
faba-115	116	12	at	at	ADP
faba-115	116	13	the	the	DET
faba-115	116	14	beginning	beginning	NOUN
faba-115	116	15	of	of	ADP
faba-115	116	16	2023	2023	NUM
faba-115	116	17	.	.	PUNCT
faba-115	117	1	additionally	additionally	ADV
faba-115	117	2	,	,	PUNCT
faba-115	117	3	the	the	DET
faba-115	117	4	european	european	PROPN
faba-115	117	5	commission	commission	PROPN
faba-115	117	6	will	will	AUX
faba-115	117	7	propose	propose	VERB
faba-115	117	8	further	further	ADJ
faba-115	117	9	own	own	ADJ
faba-115	117	10	resources	resource	NOUN
faba-115	117	11	by	by	ADP
faba-115	117	12	june	june	PROPN
faba-115	117	13	2024	2024	NUM
faba-115	117	14	,	,	PUNCT
faba-115	117	15	including	include	VERB
faba-115	117	16	a	a	DET
faba-115	117	17	financial	financial	ADJ
faba-115	117	18	transaction	transaction	NOUN
faba-115	117	19	tax	tax	NOUN
faba-115	117	20	,	,	PUNCT
faba-115	117	21	a	a	DET
faba-115	117	22	financial	financial	ADJ
faba-115	117	23	contribution	contribution	NOUN
faba-115	117	24	linked	link	VERB
faba-115	117	25	to	to	ADP
faba-115	117	26	the	the	DET
faba-115	117	27	corporate	corporate	ADJ
faba-115	117	28	sector	sector	NOUN
faba-115	117	29	or	or	CCONJ
faba-115	117	30	a	a	DET
faba-115	117	31	new	new	ADJ
faba-115	117	32	consolidated	consolidated	ADJ
faba-115	117	33	corporate	corporate	ADJ
faba-115	117	34	income	income	NOUN
faba-115	117	35	tax	tax	NOUN
faba-115	117	36	base	base	NOUN
faba-115	117	37	.	.	PUNCT
faba-115	118	1	table	table	NOUN
faba-115	118	2	1	1	NUM
faba-115	118	3	:	:	PUNCT
faba-115	118	4	new	new	ADJ
faba-115	118	5	own	own	ADJ
faba-115	118	6	resources	resource	NOUN
faba-115	118	7	to	to	PART
faba-115	118	8	finance	finance	VERB
faba-115	118	9	the	the	DET
faba-115	118	10	eu	eu	PROPN
faba-115	118	11	budget	budget	NOUN
faba-115	118	12	type	type	NOUN
faba-115	118	13	of	of	ADP
faba-115	118	14	own	own	ADJ
faba-115	118	15	resource	resource	NOUN
faba-115	118	16	description	description	NOUN
faba-115	118	17	projected	project	VERB
faba-115	118	18	revenue	revenue	NOUN
faba-115	118	19	per	per	ADP
faba-115	118	20	year	year	NOUN
faba-115	118	21	own	own	ADJ
faba-115	118	22	resource	resource	NOUN
faba-115	118	23	based	base	VERB
faba-115	118	24	on	on	ADP
faba-115	118	25	the	the	DET
faba-115	118	26	emissions	emission	NOUN
faba-115	118	27	trading	trading	NOUN
faba-115	118	28	system	system	NOUN
faba-115	118	29	application	application	NOUN
faba-115	118	30	of	of	ADP
faba-115	118	31	a	a	DET
faba-115	118	32	uniform	uniform	ADJ
faba-115	118	33	rate	rate	NOUN
faba-115	118	34	of	of	ADP
faba-115	118	35	25	25	NUM
faba-115	118	36	%	%	NOUN
faba-115	118	37	to	to	ADP
faba-115	118	38	the	the	DET
faba-115	118	39	revenues	revenue	NOUN
faba-115	118	40	generated	generate	VERB
faba-115	118	41	from	from	ADP
faba-115	118	42	the	the	DET
faba-115	118	43	auctioning	auctioning	NOUN
faba-115	118	44	of	of	ADP
faba-115	118	45	allowances	allowance	NOUN
faba-115	118	46	by	by	ADP
faba-115	118	47	the	the	DET
faba-115	118	48	member	member	NOUN
faba-115	118	49	states	state	NOUN
faba-115	118	50	under	under	ADP
faba-115	118	51	the	the	DET
faba-115	118	52	emissions	emission	NOUN
faba-115	118	53	trading	trading	NOUN
faba-115	118	54	system	system	NOUN
faba-115	118	55	eur	eur	NOUN
faba-115	118	56	12	12	NUM
faba-115	118	57	billion	billion	NUM
faba-115	118	58	on	on	ADP
faba-115	118	59	average	average	ADJ
faba-115	118	60	in	in	ADP
faba-115	118	61	2026	2026	NUM
faba-115	118	62	-	-	SYM
faba-115	118	63	2030	2030	NUM
faba-115	118	64	own	own	ADJ
faba-115	118	65	resource	resource	NOUN
faba-115	118	66	based	base	VERB
faba-115	118	67	on	on	ADP
faba-115	118	68	the	the	DET
faba-115	118	69	carbon	carbon	NOUN
faba-115	118	70	border	border	NOUN
faba-115	118	71	adjustment	adjustment	NOUN
faba-115	118	72	mechanism	mechanism	NOUN
faba-115	118	73	application	application	NOUN
faba-115	118	74	of	of	ADP
faba-115	118	75	a	a	DET
faba-115	118	76	uniform	uniform	ADJ
faba-115	118	77	call	call	NOUN
faba-115	118	78	rate	rate	NOUN
faba-115	118	79	equal	equal	ADJ
faba-115	118	80	to	to	ADP
faba-115	118	81	75	75	NUM
faba-115	118	82	%	%	NOUN
faba-115	118	83	of	of	ADP
faba-115	118	84	the	the	DET
faba-115	118	85	revenues	revenue	NOUN
faba-115	118	86	from	from	ADP
faba-115	118	87	the	the	DET
faba-115	118	88	sale	sale	NOUN
faba-115	118	89	of	of	ADP
faba-115	118	90	certificates	certificate	NOUN
faba-115	118	91	of	of	ADP
faba-115	118	92	the	the	DET
faba-115	118	93	carbon	carbon	NOUN
faba-115	118	94	border	border	NOUN
faba-115	118	95	adjustment	adjustment	NOUN
faba-115	118	96	mechanism	mechanism	NOUN
faba-115	118	97	eur	eur	NOUN
faba-115	118	98	1	1	NUM
faba-115	118	99	billion	billion	NUM
faba-115	118	100	on	on	ADP
faba-115	118	101	average	average	ADJ
faba-115	118	102	in	in	ADP
faba-115	118	103	2026	2026	NUM
faba-115	118	104	-	-	SYM
faba-115	118	105	2030	2030	NUM
faba-115	118	106	own	own	ADJ
faba-115	118	107	resource	resource	NOUN
faba-115	118	108	based	base	VERB
faba-115	118	109	on	on	ADP
faba-115	118	110	the	the	DET
faba-115	118	111	reallocated	reallocate	VERB
faba-115	118	112	profits	profit	NOUN
faba-115	118	113	of	of	ADP
faba-115	118	114	very	very	ADV
faba-115	118	115	large	large	ADJ
faba-115	118	116	multinational	multinational	ADJ
faba-115	118	117	enterprises	enterprise	NOUN
faba-115	118	118	application	application	NOUN
faba-115	118	119	of	of	ADP
faba-115	118	120	a	a	DET
faba-115	118	121	uniform	uniform	ADJ
faba-115	118	122	call	call	NOUN
faba-115	118	123	rate	rate	NOUN
faba-115	118	124	of	of	ADP
faba-115	118	125	15	15	NUM
faba-115	118	126	%	%	NOUN
faba-115	118	127	to	to	ADP
faba-115	118	128	the	the	DET
faba-115	118	129	share	share	NOUN
faba-115	118	130	of	of	ADP
faba-115	118	131	residual	residual	ADJ
faba-115	118	132	profit	profit	NOUN
faba-115	118	133	of	of	ADP
faba-115	118	134	multinational	multinational	ADJ
faba-115	118	135	enterprises	enterprise	NOUN
faba-115	118	136	reallocated	reallocate	VERB
faba-115	118	137	to	to	ADP
faba-115	118	138	member	member	NOUN
faba-115	118	139	states	state	NOUN
faba-115	118	140	between	between	ADP
faba-115	118	141	eur	eur	PROPN
faba-115	118	142	2.5	2.5	NUM
faba-115	118	143	and	and	CCONJ
faba-115	118	144	eur	eur	PROPN
faba-115	118	145	4	4	NUM
faba-115	118	146	billion	billion	NUM
faba-115	118	147	source	source	NOUN
faba-115	118	148	:	:	PUNCT
faba-115	118	149	european	european	ADJ
faba-115	118	150	commission	commission	PROPN
faba-115	118	151	2021d	2021d	PROPN
faba-115	118	152	,	,	PUNCT
faba-115	118	153	2021b	2021b	NUM
faba-115	118	154	at	at	ADP
faba-115	118	155	this	this	DET
faba-115	118	156	stage	stage	NOUN
faba-115	118	157	,	,	PUNCT
faba-115	118	158	the	the	DET
faba-115	118	159	exact	exact	ADJ
faba-115	118	160	amount	amount	NOUN
faba-115	118	161	of	of	ADP
faba-115	118	162	the	the	DET
faba-115	118	163	revenue	revenue	NOUN
faba-115	118	164	from	from	ADP
faba-115	118	165	these	these	DET
faba-115	118	166	new	new	ADJ
faba-115	118	167	financial	financial	ADJ
faba-115	118	168	instruments	instrument	NOUN
faba-115	118	169	in	in	ADP
faba-115	118	170	the	the	DET
faba-115	118	171	eu	eu	PROPN
faba-115	118	172	budget	budget	NOUN
faba-115	118	173	can	can	AUX
faba-115	118	174	not	not	PART
faba-115	118	175	be	be	AUX
faba-115	118	176	determined	determine	VERB
faba-115	118	177	with	with	ADP
faba-115	118	178	precision	precision	NOUN
faba-115	118	179	,	,	PUNCT
faba-115	118	180	but	but	CCONJ
faba-115	118	181	according	accord	VERB
faba-115	118	182	to	to	ADP
faba-115	118	183	the	the	DET
faba-115	118	184	european	european	PROPN
faba-115	118	185	commission	commission	PROPN
faba-115	118	186	’s	’s	PART
faba-115	118	187	preliminary	preliminary	ADJ
faba-115	118	188	assessments	assessment	NOUN
faba-115	118	189	,	,	PUNCT
faba-115	118	190	as	as	SCONJ
faba-115	118	191	presented	present	VERB
faba-115	118	192	in	in	ADP
faba-115	118	193	table	table	NOUN
faba-115	118	194	1	1	NUM
faba-115	118	195	,	,	PUNCT
faba-115	118	196	the	the	DET
faba-115	118	197	receipts	receipt	NOUN
faba-115	118	198	would	would	AUX
faba-115	118	199	be	be	AUX
faba-115	118	200	relatively	relatively	ADV
faba-115	118	201	low	low	ADJ
faba-115	118	202	.	.	PUNCT
faba-115	119	1	it	it	PRON
faba-115	119	2	should	should	AUX
faba-115	119	3	be	be	AUX
faba-115	119	4	noted	note	VERB
faba-115	119	5	also	also	ADV
faba-115	119	6	that	that	SCONJ
faba-115	119	7	the	the	DET
faba-115	119	8	receipts	receipt	NOUN
faba-115	119	9	from	from	ADP
faba-115	119	10	eu	eu	PROPN
faba-115	119	11	ets	et	NOUN
faba-115	119	12	and	and	CCONJ
faba-115	119	13	cbam	cbam	NOUN
faba-115	119	14	will	will	AUX
faba-115	119	15	completely	completely	ADV
faba-115	119	16	deplete	deplete	VERB
faba-115	119	17	until	until	ADP
faba-115	119	18	2050	2050	NUM
faba-115	119	19	if	if	SCONJ
faba-115	119	20	the	the	DET
faba-115	119	21	targets	target	NOUN
faba-115	119	22	of	of	ADP
faba-115	119	23	the	the	DET
faba-115	119	24	green	green	ADJ
faba-115	119	25	deal	deal	NOUN
faba-115	119	26	are	be	AUX
faba-115	119	27	met	meet	VERB
faba-115	119	28	by	by	ADP
faba-115	119	29	the	the	DET
faba-115	119	30	deadline	deadline	NOUN
faba-115	119	31	.	.	PUNCT
faba-115	120	1	on	on	ADP
faba-115	120	2	the	the	DET
faba-115	120	3	other	other	ADJ
faba-115	120	4	hand	hand	NOUN
faba-115	120	5	,	,	PUNCT
faba-115	120	6	the	the	DET
faba-115	120	7	repayment	repayment	NOUN
faba-115	120	8	of	of	ADP
faba-115	120	9	the	the	DET
faba-115	120	10	debt	debt	NOUN
faba-115	120	11	incurred	incur	VERB
faba-115	120	12	under	under	ADP
faba-115	120	13	ngeu	ngeu	NOUN
faba-115	120	14	is	be	AUX
faba-115	120	15	scheduled	schedule	VERB
faba-115	120	16	until	until	ADP
faba-115	120	17	2058	2058	NUM
faba-115	120	18	.	.	PUNCT
faba-115	121	1	therefore	therefore	ADV
faba-115	121	2	,	,	PUNCT
faba-115	121	3	new	new	ADJ
faba-115	121	4	financing	financing	NOUN
faba-115	121	5	methods	method	NOUN
faba-115	121	6	would	would	AUX
faba-115	121	7	be	be	AUX
faba-115	121	8	required	require	VERB
faba-115	121	9	in	in	ADP
faba-115	121	10	the	the	DET
faba-115	121	11	future	future	NOUN
faba-115	121	12	to	to	PART
faba-115	121	13	cover	cover	VERB
faba-115	121	14	the	the	DET
faba-115	121	15	expenditure	expenditure	NOUN
faba-115	121	16	of	of	ADP
faba-115	121	17	the	the	DET
faba-115	121	18	union	union	NOUN
faba-115	121	19	.	.	PUNCT
faba-115	122	1	the	the	DET
faba-115	122	2	practical	practical	ADJ
faba-115	122	3	application	application	NOUN
faba-115	122	4	of	of	ADP
faba-115	122	5	these	these	DET
faba-115	122	6	new	new	ADJ
faba-115	122	7	financing	financing	NOUN
faba-115	122	8	methods	method	NOUN
faba-115	122	9	is	be	AUX
faba-115	122	10	surrounded	surround	VERB
faba-115	122	11	with	with	ADP
faba-115	122	12	uncertainties	uncertainty	NOUN
faba-115	122	13	because	because	SCONJ
faba-115	122	14	of	of	ADP
faba-115	122	15	the	the	DET
faba-115	122	16	technical	technical	ADJ
faba-115	122	17	complexities	complexity	NOUN
faba-115	122	18	involved	involve	VERB
faba-115	122	19	and	and	CCONJ
faba-115	122	20	mainly	mainly	ADV
faba-115	122	21	because	because	SCONJ
faba-115	122	22	they	they	PRON
faba-115	122	23	affect	affect	VERB
faba-115	122	24	third	third	ADJ
faba-115	122	25	countries	country	NOUN
faba-115	122	26	.	.	PUNCT
faba-115	123	1	in	in	ADP
faba-115	123	2	case	case	NOUN
faba-115	123	3	that	that	SCONJ
faba-115	123	4	these	these	DET
faba-115	123	5	own	own	ADJ
faba-115	123	6	resources	resource	NOUN
faba-115	123	7	are	be	AUX
faba-115	123	8	not	not	PART
faba-115	123	9	introduced	introduce	VERB
faba-115	123	10	in	in	ADP
faba-115	123	11	the	the	DET
faba-115	123	12	following	following	ADJ
faba-115	123	13	years	year	NOUN
faba-115	123	14	,	,	PUNCT
faba-115	123	15	or	or	CCONJ
faba-115	123	16	if	if	SCONJ
faba-115	123	17	the	the	DET
faba-115	123	18	revenue	revenue	NOUN
faba-115	123	19	that	that	PRON
faba-115	123	20	they	they	PRON
faba-115	123	21	raise	raise	VERB
faba-115	123	22	is	be	AUX
faba-115	123	23	insufficient	insufficient	ADJ
faba-115	123	24	,	,	PUNCT
faba-115	123	25	the	the	DET
faba-115	123	26	repayment	repayment	NOUN
faba-115	123	27	of	of	ADP
faba-115	123	28	the	the	DET
faba-115	123	29	loans	loan	NOUN
faba-115	123	30	under	under	ADP
faba-115	123	31	ngeu	ngeu	NOUN
faba-115	123	32	would	would	AUX
faba-115	123	33	require	require	VERB
faba-115	123	34	increases	increase	NOUN
faba-115	123	35	in	in	ADP
faba-115	123	36	member	member	NOUN
faba-115	123	37	states	state	NOUN
faba-115	123	38	’	'	PUNCT
faba-115	123	39	gnibased	gnibase	VERB
faba-115	123	40	contributions	contribution	NOUN
faba-115	123	41	.	.	PUNCT
faba-115	124	1	the	the	DET
faba-115	124	2	own	own	ADJ
faba-115	124	3	resource	resource	NOUN
faba-115	124	4	based	base	VERB
faba-115	124	5	on	on	ADP
faba-115	124	6	eu	eu	PROPN
faba-115	124	7	’s	’s	PART
faba-115	124	8	emissions	emission	NOUN
faba-115	124	9	trading	trading	NOUN
faba-115	124	10	system	system	NOUN
faba-115	124	11	(	(	PUNCT
faba-115	124	12	eu	eu	PROPN
faba-115	124	13	ets	et	NOUN
faba-115	124	14	)	)	PUNCT
faba-115	124	15	is	be	AUX
faba-115	124	16	the	the	DET
faba-115	124	17	only	only	ADJ
faba-115	124	18	new	new	ADJ
faba-115	124	19	financing	financing	NOUN
faba-115	124	20	method	method	NOUN
faba-115	124	21	that	that	PRON
faba-115	124	22	can	can	AUX
faba-115	124	23	be	be	AUX
faba-115	124	24	introduced	introduce	VERB
faba-115	124	25	relatively	relatively	ADV
faba-115	124	26	fast	fast	ADV
faba-115	124	27	as	as	SCONJ
faba-115	124	28	this	this	DET
faba-115	124	29	system	system	NOUN
faba-115	124	30	already	already	ADV
faba-115	124	31	exists	exist	VERB
faba-115	124	32	and	and	CCONJ
faba-115	124	33	it	it	PRON
faba-115	124	34	involves	involve	VERB
faba-115	124	35	only	only	ADV
faba-115	124	36	the	the	DET
faba-115	124	37	member	member	NOUN
faba-115	124	38	states	state	NOUN
faba-115	124	39	.	.	PUNCT
faba-115	125	1	eu	eu	PROPN
faba-115	125	2	ets	ets	PROPN
faba-115	125	3	sets	set	VERB
faba-115	125	4	an	an	DET
faba-115	125	5	absolute	absolute	ADJ
faba-115	125	6	cap	cap	NOUN
faba-115	125	7	on	on	ADP
faba-115	125	8	the	the	DET
faba-115	125	9	greenhouse	greenhouse	NOUN
faba-115	125	10	gas	gas	NOUN
faba-115	125	11	emissions	emission	NOUN
faba-115	125	12	from	from	ADP
faba-115	125	13	the	the	DET
faba-115	125	14	activities	activity	NOUN
faba-115	125	15	under	under	ADP
faba-115	125	16	its	its	PRON
faba-115	125	17	scope	scope	NOUN
faba-115	125	18	and	and	CCONJ
faba-115	125	19	allows	allow	VERB
faba-115	125	20	tradability	tradability	NOUN
faba-115	125	21	of	of	ADP
faba-115	125	22	allowance	allowance	NOUN
faba-115	125	23	.	.	PUNCT
faba-115	126	1	currently	currently	ADV
faba-115	126	2	,	,	PUNCT
faba-115	126	3	the	the	DET
faba-115	126	4	revenues	revenue	NOUN
faba-115	126	5	from	from	ADP
faba-115	126	6	emission	emission	NOUN
faba-115	126	7	trading	trading	NOUN
faba-115	126	8	accrue	accrue	NOUN
faba-115	126	9	to	to	ADP
faba-115	126	10	national	national	ADJ
faba-115	126	11	budgets	budget	NOUN
faba-115	126	12	,	,	PUNCT
faba-115	126	13	but	but	CCONJ
faba-115	126	14	part	part	NOUN
faba-115	126	15	of	of	ADP
faba-115	126	16	them	they	PRON
faba-115	126	17	will	will	AUX
faba-115	126	18	be	be	AUX
faba-115	126	19	redirected	redirect	VERB
faba-115	126	20	to	to	ADP
faba-115	126	21	the	the	DET
faba-115	126	22	eu	eu	PROPN
faba-115	126	23	budget	budget	NOUN
faba-115	126	24	after	after	ADP
faba-115	126	25	the	the	DET
faba-115	126	26	entry	entry	NOUN
faba-115	126	27	into	into	ADP
faba-115	126	28	force	force	NOUN
faba-115	126	29	of	of	ADP
faba-115	126	30	the	the	DET
faba-115	126	31	new	new	ADJ
faba-115	126	32	finance	finance	NOUN
faba-115	126	33	,	,	PUNCT
faba-115	126	34	accounting	accounting	NOUN
faba-115	126	35	and	and	CCONJ
faba-115	126	36	business	business	NOUN
faba-115	126	37	analysis	analysis	NOUN
faba-115	126	38	4	4	NUM
faba-115	126	39	(	(	PUNCT
faba-115	126	40	1	1	NUM
faba-115	126	41	)	)	PUNCT
faba-115	126	42	2022	2022	NUM
faba-115	126	43	40	40	NUM
faba-115	126	44	financing	financing	NOUN
faba-115	126	45	method	method	NOUN
faba-115	126	46	.	.	PUNCT
faba-115	127	1	fuest	fu	ADJ
faba-115	127	2	and	and	CCONJ
faba-115	127	3	pisani	pisani	NOUN
faba-115	127	4	-	-	PUNCT
faba-115	127	5	ferry	ferry	NOUN
faba-115	127	6	(	(	PUNCT
faba-115	127	7	2020	2020	NUM
faba-115	127	8	)	)	PUNCT
faba-115	127	9	argue	argue	VERB
faba-115	127	10	that	that	SCONJ
faba-115	127	11	the	the	DET
faba-115	127	12	revenues	revenue	NOUN
faba-115	127	13	generated	generate	VERB
faba-115	127	14	under	under	ADP
faba-115	127	15	eu	eu	PROPN
faba-115	127	16	ets	et	NOUN
faba-115	127	17	are	be	AUX
faba-115	127	18	the	the	DET
faba-115	127	19	best	good	ADJ
faba-115	127	20	possible	possible	ADJ
faba-115	127	21	option	option	NOUN
faba-115	127	22	for	for	ADP
faba-115	127	23	a	a	DET
faba-115	127	24	new	new	ADJ
faba-115	127	25	own	own	ADJ
faba-115	127	26	resource	resource	NOUN
faba-115	127	27	and	and	CCONJ
faba-115	127	28	recommend	recommend	VERB
faba-115	127	29	that	that	SCONJ
faba-115	127	30	the	the	DET
faba-115	127	31	entire	entire	ADJ
faba-115	127	32	amount	amount	NOUN
faba-115	127	33	of	of	ADP
faba-115	127	34	revenues	revenue	NOUN
faba-115	127	35	accrue	accrue	VERB
faba-115	127	36	to	to	ADP
faba-115	127	37	the	the	DET
faba-115	127	38	eu	eu	PROPN
faba-115	127	39	budget	budget	NOUN
faba-115	127	40	,	,	PUNCT
faba-115	127	41	rather	rather	ADV
faba-115	127	42	than	than	ADP
faba-115	127	43	to	to	ADP
faba-115	127	44	the	the	DET
faba-115	127	45	member	member	NOUN
faba-115	127	46	states	state	NOUN
faba-115	127	47	where	where	SCONJ
faba-115	127	48	the	the	DET
faba-115	127	49	emissions	emission	NOUN
faba-115	127	50	occur	occur	VERB
faba-115	127	51	,	,	PUNCT
faba-115	127	52	to	to	PART
faba-115	127	53	better	well	ADV
faba-115	127	54	reflect	reflect	VERB
faba-115	127	55	the	the	DET
faba-115	127	56	negative	negative	ADJ
faba-115	127	57	externalities	externality	NOUN
faba-115	127	58	from	from	ADP
faba-115	127	59	pollution	pollution	NOUN
faba-115	127	60	.	.	PUNCT
faba-115	128	1	these	these	DET
faba-115	128	2	authors	author	NOUN
faba-115	128	3	assess	assess	VERB
faba-115	128	4	that	that	SCONJ
faba-115	128	5	under	under	ADP
faba-115	128	6	a	a	DET
faba-115	128	7	realistic	realistic	ADJ
faba-115	128	8	decarbonisation	decarbonisation	NOUN
faba-115	128	9	scenario	scenario	NOUN
faba-115	128	10	,	,	PUNCT
faba-115	128	11	revenues	revenue	NOUN
faba-115	128	12	from	from	ADP
faba-115	128	13	the	the	DET
faba-115	128	14	emission	emission	NOUN
faba-115	128	15	trading	trading	NOUN
faba-115	128	16	system	system	NOUN
faba-115	128	17	over	over	ADP
faba-115	128	18	the	the	DET
faba-115	128	19	2020	2020	NUM
faba-115	128	20	-	-	SYM
faba-115	128	21	2050	2050	NUM
faba-115	128	22	would	would	AUX
faba-115	128	23	be	be	AUX
faba-115	128	24	sufficient	sufficient	ADJ
faba-115	128	25	to	to	PART
faba-115	128	26	repay	repay	VERB
faba-115	128	27	the	the	DET
faba-115	128	28	ngeu	ngeu	NOUN
faba-115	128	29	debt	debt	NOUN
faba-115	128	30	.	.	PUNCT
faba-115	129	1	however	however	ADV
faba-115	129	2	,	,	PUNCT
faba-115	129	3	according	accord	VERB
faba-115	129	4	to	to	ADP
faba-115	129	5	the	the	DET
faba-115	129	6	own	own	ADJ
faba-115	129	7	resources	resource	NOUN
faba-115	129	8	decision	decision	NOUN
faba-115	129	9	,	,	PUNCT
faba-115	129	10	only	only	ADV
faba-115	129	11	25	25	NUM
faba-115	129	12	%	%	NOUN
faba-115	129	13	of	of	ADP
faba-115	129	14	member	member	NOUN
faba-115	129	15	states	state	NOUN
faba-115	129	16	’	'	PUNCT
faba-115	129	17	revenues	revenue	NOUN
faba-115	129	18	from	from	ADP
faba-115	129	19	the	the	DET
faba-115	129	20	auctioning	auctioning	NOUN
faba-115	129	21	of	of	ADP
faba-115	129	22	allowances	allowance	NOUN
faba-115	129	23	will	will	AUX
faba-115	129	24	be	be	AUX
faba-115	129	25	directed	direct	VERB
faba-115	129	26	to	to	ADP
faba-115	129	27	the	the	DET
faba-115	129	28	eu	eu	PROPN
faba-115	129	29	budget	budget	NOUN
faba-115	129	30	with	with	ADP
faba-115	129	31	the	the	DET
faba-115	129	32	remaining	remain	VERB
faba-115	129	33	part	part	NOUN
faba-115	129	34	left	leave	VERB
faba-115	129	35	to	to	ADP
faba-115	129	36	national	national	ADJ
faba-115	129	37	budgets	budget	NOUN
faba-115	129	38	.	.	PUNCT
faba-115	130	1	to	to	PART
faba-115	130	2	avoid	avoid	VERB
faba-115	130	3	an	an	DET
faba-115	130	4	excessively	excessively	ADV
faba-115	130	5	regressive	regressive	ADJ
faba-115	130	6	impact	impact	NOUN
faba-115	130	7	on	on	ADP
faba-115	130	8	contributions	contribution	NOUN
faba-115	130	9	from	from	ADP
faba-115	130	10	the	the	DET
faba-115	130	11	emissions	emission	NOUN
faba-115	130	12	trading	trading	NOUN
faba-115	130	13	,	,	PUNCT
faba-115	130	14	a	a	DET
faba-115	130	15	maximum	maximum	ADJ
faba-115	130	16	contribution	contribution	NOUN
faba-115	130	17	will	will	AUX
faba-115	130	18	be	be	AUX
faba-115	130	19	established	establish	VERB
faba-115	130	20	for	for	ADP
faba-115	130	21	eligible	eligible	ADJ
faba-115	130	22	member	member	NOUN
faba-115	130	23	states	state	NOUN
faba-115	130	24	(	(	PUNCT
faba-115	130	25	european	european	PROPN
faba-115	130	26	commission	commission	PROPN
faba-115	130	27	2021b	2021b	NUM
faba-115	130	28	)	)	PUNCT
faba-115	130	29	.	.	PUNCT
faba-115	131	1	the	the	DET
faba-115	131	2	own	own	ADJ
faba-115	131	3	resource	resource	NOUN
faba-115	131	4	based	base	VERB
faba-115	131	5	on	on	ADP
faba-115	131	6	the	the	DET
faba-115	131	7	carbon	carbon	NOUN
faba-115	131	8	border	border	NOUN
faba-115	131	9	adjustment	adjustment	NOUN
faba-115	131	10	mechanism	mechanism	NOUN
faba-115	131	11	(	(	PUNCT
faba-115	131	12	cbam	cbam	NOUN
faba-115	131	13	)	)	PUNCT
faba-115	131	14	will	will	AUX
faba-115	131	15	consist	consist	VERB
faba-115	131	16	in	in	ADP
faba-115	131	17	the	the	DET
faba-115	131	18	application	application	NOUN
faba-115	131	19	of	of	ADP
faba-115	131	20	a	a	DET
faba-115	131	21	uniform	uniform	ADJ
faba-115	131	22	call	call	NOUN
faba-115	131	23	rate	rate	NOUN
faba-115	131	24	of	of	ADP
faba-115	131	25	75	75	NUM
faba-115	131	26	%	%	NOUN
faba-115	131	27	of	of	ADP
faba-115	131	28	the	the	DET
faba-115	131	29	revenues	revenue	NOUN
faba-115	131	30	from	from	ADP
faba-115	131	31	the	the	DET
faba-115	131	32	sale	sale	NOUN
faba-115	131	33	of	of	ADP
faba-115	131	34	certificates	certificate	NOUN
faba-115	131	35	to	to	ADP
faba-115	131	36	companies	company	NOUN
faba-115	131	37	from	from	ADP
faba-115	131	38	third	third	ADJ
faba-115	131	39	countries	country	NOUN
faba-115	131	40	for	for	ADP
faba-115	131	41	the	the	DET
faba-115	131	42	imports	import	NOUN
faba-115	131	43	of	of	ADP
faba-115	131	44	carbon	carbon	NOUN
faba-115	131	45	-	-	PUNCT
faba-115	131	46	intensive	intensive	ADJ
faba-115	131	47	products	product	NOUN
faba-115	131	48	.	.	PUNCT
faba-115	132	1	its	its	PRON
faba-115	132	2	main	main	ADJ
faba-115	132	3	objective	objective	NOUN
faba-115	132	4	is	be	AUX
faba-115	132	5	to	to	PART
faba-115	132	6	avoid	avoid	VERB
faba-115	132	7	the	the	DET
faba-115	132	8	so	so	ADV
faba-115	132	9	-	-	PUNCT
faba-115	132	10	called	call	VERB
faba-115	132	11	carbon	carbon	NOUN
faba-115	132	12	leakage	leakage	NOUN
faba-115	132	13	by	by	ADP
faba-115	132	14	charging	charge	VERB
faba-115	132	15	additional	additional	ADJ
faba-115	132	16	prices	price	NOUN
faba-115	132	17	on	on	ADP
faba-115	132	18	the	the	DET
faba-115	132	19	imports	import	NOUN
faba-115	132	20	of	of	ADP
faba-115	132	21	carbon	carbon	NOUN
faba-115	132	22	-	-	PUNCT
faba-115	132	23	intensive	intensive	ADJ
faba-115	132	24	products	product	NOUN
faba-115	132	25	from	from	ADP
faba-115	132	26	third	third	ADJ
faba-115	132	27	countries	country	NOUN
faba-115	132	28	.	.	PUNCT
faba-115	133	1	cbam	cbam	NOUN
faba-115	133	2	is	be	AUX
faba-115	133	3	designed	design	VERB
faba-115	133	4	to	to	PART
faba-115	133	5	function	function	VERB
faba-115	133	6	in	in	ADP
faba-115	133	7	parallel	parallel	NOUN
faba-115	133	8	to	to	ADP
faba-115	133	9	the	the	DET
faba-115	133	10	eu	eu	PROPN
faba-115	133	11	’s	’s	PART
faba-115	133	12	emissions	emission	NOUN
faba-115	133	13	trading	trading	NOUN
faba-115	133	14	system	system	NOUN
faba-115	133	15	(	(	PUNCT
faba-115	133	16	eu	eu	PROPN
faba-115	133	17	ets	ets	PROPN
faba-115	133	18	)	)	PUNCT
faba-115	133	19	to	to	PART
faba-115	133	20	complement	complement	VERB
faba-115	133	21	its	its	PRON
faba-115	133	22	functioning	functioning	NOUN
faba-115	133	23	on	on	ADP
faba-115	133	24	imported	import	VERB
faba-115	133	25	goods	good	NOUN
faba-115	133	26	and	and	CCONJ
faba-115	133	27	the	the	DET
faba-115	133	28	ultimate	ultimate	ADJ
faba-115	133	29	goal	goal	NOUN
faba-115	133	30	is	be	AUX
faba-115	133	31	to	to	PART
faba-115	133	32	replace	replace	VERB
faba-115	133	33	the	the	DET
faba-115	133	34	existing	exist	VERB
faba-115	133	35	eu	eu	PROPN
faba-115	133	36	mechanisms	mechanism	NOUN
faba-115	133	37	,	,	PUNCT
faba-115	133	38	in	in	ADP
faba-115	133	39	particular	particular	ADJ
faba-115	133	40	the	the	DET
faba-115	133	41	free	free	ADJ
faba-115	133	42	allocation	allocation	NOUN
faba-115	133	43	of	of	ADP
faba-115	133	44	eu	eu	PROPN
faba-115	133	45	ets	ets	PROPN
faba-115	133	46	allowances	allowance	NOUN
faba-115	133	47	(	(	PUNCT
faba-115	133	48	council	council	NOUN
faba-115	133	49	of	of	ADP
faba-115	133	50	the	the	DET
faba-115	133	51	european	european	PROPN
faba-115	133	52	union	union	PROPN
faba-115	133	53	2022a	2022a	NUM
faba-115	133	54	)	)	PUNCT
faba-115	133	55	.	.	PUNCT
faba-115	134	1	unlike	unlike	ADP
faba-115	134	2	eu	eu	PROPN
faba-115	134	3	ets	ets	PROPN
faba-115	134	4	,	,	PUNCT
faba-115	134	5	the	the	DET
faba-115	134	6	border	border	NOUN
faba-115	134	7	adjustment	adjustment	NOUN
faba-115	134	8	mechanism	mechanism	NOUN
faba-115	134	9	will	will	AUX
faba-115	134	10	not	not	PART
faba-115	134	11	establish	establish	VERB
faba-115	134	12	quantitative	quantitative	ADJ
faba-115	134	13	limits	limit	NOUN
faba-115	134	14	to	to	PART
faba-115	134	15	import	import	VERB
faba-115	134	16	,	,	PUNCT
faba-115	134	17	so	so	SCONJ
faba-115	134	18	as	as	SCONJ
faba-115	134	19	to	to	PART
faba-115	134	20	ensure	ensure	VERB
faba-115	134	21	that	that	SCONJ
faba-115	134	22	trade	trade	NOUN
faba-115	134	23	flows	flow	NOUN
faba-115	134	24	are	be	AUX
faba-115	134	25	not	not	PART
faba-115	134	26	restricted	restrict	VERB
faba-115	134	27	.	.	PUNCT
faba-115	135	1	another	another	DET
faba-115	135	2	difference	difference	NOUN
faba-115	135	3	between	between	ADP
faba-115	135	4	the	the	DET
faba-115	135	5	two	two	NUM
faba-115	135	6	regimes	regime	NOUN
faba-115	135	7	is	be	AUX
faba-115	135	8	that	that	SCONJ
faba-115	135	9	the	the	DET
faba-115	135	10	eu	eu	PROPN
faba-115	135	11	ets	ets	PROPN
faba-115	135	12	applies	applie	NOUN
faba-115	135	13	to	to	ADP
faba-115	135	14	installations	installation	NOUN
faba-115	135	15	in	in	ADP
faba-115	135	16	the	the	DET
faba-115	135	17	union	union	NOUN
faba-115	135	18	,	,	PUNCT
faba-115	135	19	while	while	SCONJ
faba-115	135	20	the	the	DET
faba-115	135	21	cbam	cbam	NOUN
faba-115	135	22	should	should	AUX
faba-115	135	23	be	be	AUX
faba-115	135	24	applied	apply	VERB
faba-115	135	25	to	to	ADP
faba-115	135	26	certain	certain	ADJ
faba-115	135	27	goods	good	NOUN
faba-115	135	28	imported	import	VERB
faba-115	135	29	into	into	ADP
faba-115	135	30	the	the	DET
faba-115	135	31	customs	custom	NOUN
faba-115	135	32	territory	territory	NOUN
faba-115	135	33	of	of	ADP
faba-115	135	34	the	the	DET
faba-115	135	35	eu	eu	PROPN
faba-115	135	36	(	(	PUNCT
faba-115	135	37	council	council	PROPN
faba-115	135	38	of	of	ADP
faba-115	135	39	the	the	DET
faba-115	135	40	european	european	PROPN
faba-115	135	41	union	union	PROPN
faba-115	135	42	2022	2022	NUM
faba-115	135	43	8)	8)	NUM
faba-115	135	44	.	.	PUNCT
faba-115	136	1	thus	thus	ADV
faba-115	136	2	,	,	PUNCT
faba-115	136	3	the	the	DET
faba-115	136	4	cba	cba	NOUN
faba-115	136	5	is	be	AUX
faba-115	136	6	comparable	comparable	ADJ
faba-115	136	7	to	to	ADP
faba-115	136	8	custom	custom	NOUN
faba-115	136	9	duties	duty	NOUN
faba-115	136	10	(	(	PUNCT
faba-115	136	11	körner	körner	NOUN
faba-115	136	12	2020	2020	NUM
faba-115	136	13	)	)	PUNCT
faba-115	136	14	.	.	PUNCT
faba-115	137	1	the	the	DET
faba-115	137	2	mechanism	mechanism	NOUN
faba-115	137	3	is	be	AUX
faba-115	137	4	expected	expect	VERB
faba-115	137	5	to	to	PART
faba-115	137	6	start	start	VERB
faba-115	137	7	raising	raise	VERB
faba-115	137	8	revenue	revenue	NOUN
faba-115	137	9	only	only	ADV
faba-115	137	10	after	after	ADP
faba-115	137	11	2026	2026	NUM
faba-115	137	12	,	,	PUNCT
faba-115	137	13	due	due	ADP
faba-115	137	14	to	to	ADP
faba-115	137	15	a	a	DET
faba-115	137	16	necessary	necessary	ADJ
faba-115	137	17	transition	transition	NOUN
faba-115	137	18	and	and	CCONJ
faba-115	137	19	information	information	NOUN
faba-115	137	20	gathering	gathering	NOUN
faba-115	137	21	period	period	NOUN
faba-115	137	22	.	.	PUNCT
faba-115	138	1	furthermore	furthermore	ADV
faba-115	138	2	,	,	PUNCT
faba-115	138	3	the	the	DET
faba-115	138	4	war	war	NOUN
faba-115	138	5	in	in	ADP
faba-115	138	6	ukraine	ukraine	NOUN
faba-115	138	7	could	could	AUX
faba-115	138	8	impact	impact	VERB
faba-115	138	9	the	the	DET
faba-115	138	10	stability	stability	NOUN
faba-115	138	11	of	of	ADP
faba-115	138	12	the	the	DET
faba-115	138	13	mechanism	mechanism	NOUN
faba-115	138	14	as	as	ADP
faba-115	138	15	an	an	DET
faba-115	138	16	own	own	ADJ
faba-115	138	17	resource	resource	NOUN
faba-115	138	18	for	for	ADP
faba-115	138	19	the	the	DET
faba-115	138	20	eu	eu	PROPN
faba-115	138	21	budget	budget	PROPN
faba-115	138	22	(	(	PUNCT
faba-115	138	23	bray	bray	PROPN
faba-115	138	24	2022	2022	NUM
faba-115	138	25	)	)	PUNCT
faba-115	138	26	.	.	PUNCT
faba-115	139	1	in	in	ADP
faba-115	139	2	an	an	DET
faba-115	139	3	empirical	empirical	ADJ
faba-115	139	4	study	study	NOUN
faba-115	139	5	bellora	bellora	NOUN
faba-115	139	6	and	and	CCONJ
faba-115	139	7	fontagne	fontagne	PROPN
faba-115	139	8	(	(	PUNCT
faba-115	139	9	2022	2022	NUM
faba-115	139	10	)	)	PUNCT
faba-115	139	11	concluded	conclude	VERB
faba-115	139	12	that	that	SCONJ
faba-115	139	13	cbam	cbam	NOUN
faba-115	139	14	would	would	AUX
faba-115	139	15	be	be	AUX
faba-115	139	16	more	more	ADV
faba-115	139	17	efficient	efficient	ADJ
faba-115	139	18	than	than	ADP
faba-115	139	19	free	free	ADJ
faba-115	139	20	allowances	allowance	NOUN
faba-115	139	21	in	in	ADP
faba-115	139	22	reducing	reduce	VERB
faba-115	139	23	carbon	carbon	NOUN
faba-115	139	24	leakages	leakage	NOUN
faba-115	139	25	.	.	PUNCT
faba-115	140	1	these	these	DET
faba-115	140	2	authors	author	NOUN
faba-115	140	3	argued	argue	VERB
faba-115	140	4	also	also	ADV
faba-115	140	5	that	that	SCONJ
faba-115	140	6	there	there	PRON
faba-115	140	7	is	be	VERB
faba-115	140	8	a	a	DET
faba-115	140	9	tension	tension	NOUN
faba-115	140	10	between	between	ADP
faba-115	140	11	two	two	NUM
faba-115	140	12	polar	polar	ADJ
faba-115	140	13	approaches	approach	NOUN
faba-115	140	14	in	in	ADP
faba-115	140	15	designing	design	VERB
faba-115	140	16	the	the	DET
faba-115	140	17	european	european	ADJ
faba-115	140	18	cbam	cbam	NOUN
faba-115	140	19	:	:	PUNCT
faba-115	140	20	on	on	ADP
faba-115	140	21	the	the	DET
faba-115	140	22	one	one	NUM
faba-115	140	23	hand	hand	NOUN
faba-115	140	24	,	,	PUNCT
faba-115	140	25	a	a	DET
faba-115	140	26	more	more	ADV
faba-115	140	27	conservative	conservative	ADJ
faba-115	140	28	approach	approach	NOUN
faba-115	140	29	that	that	PRON
faba-115	140	30	minimises	minimise	VERB
faba-115	140	31	the	the	DET
faba-115	140	32	risk	risk	NOUN
faba-115	140	33	of	of	ADP
faba-115	140	34	retaliation	retaliation	NOUN
faba-115	140	35	by	by	ADP
faba-115	140	36	trading	trade	VERB
faba-115	140	37	partners	partner	NOUN
faba-115	140	38	but	but	CCONJ
faba-115	140	39	has	have	VERB
faba-115	140	40	a	a	DET
faba-115	140	41	smaller	small	ADJ
faba-115	140	42	environmental	environmental	ADJ
faba-115	140	43	impact	impact	NOUN
faba-115	140	44	;	;	PUNCT
faba-115	140	45	on	on	ADP
faba-115	140	46	the	the	DET
faba-115	140	47	other	other	ADJ
faba-115	140	48	hand	hand	NOUN
faba-115	140	49	,	,	PUNCT
faba-115	140	50	a	a	DET
faba-115	140	51	more	more	ADV
faba-115	140	52	complex	complex	ADJ
faba-115	140	53	design	design	NOUN
faba-115	140	54	that	that	PRON
faba-115	140	55	reduces	reduce	VERB
faba-115	140	56	the	the	DET
faba-115	140	57	leakages	leakage	NOUN
faba-115	140	58	to	to	ADP
faba-115	140	59	a	a	DET
faba-115	140	60	much	much	ADV
faba-115	140	61	greater	great	ADJ
faba-115	140	62	extent	extent	NOUN
faba-115	140	63	,	,	PUNCT
faba-115	140	64	that	that	PRON
faba-115	140	65	limits	limit	VERB
faba-115	140	66	the	the	DET
faba-115	140	67	cost	cost	NOUN
faba-115	140	68	for	for	ADP
faba-115	140	69	eu	eu	PROPN
faba-115	140	70	exporters	exporter	NOUN
faba-115	140	71	of	of	ADP
faba-115	140	72	ets	et	NOUN
faba-115	140	73	products	product	NOUN
faba-115	140	74	,	,	PUNCT
faba-115	140	75	but	but	CCONJ
faba-115	140	76	discriminates	discriminate	VERB
faba-115	140	77	more	more	ADJ
faba-115	140	78	between	between	ADP
faba-115	140	79	trading	trading	NOUN
faba-115	140	80	partners	partner	NOUN
faba-115	140	81	.	.	PUNCT
faba-115	141	1	the	the	DET
faba-115	141	2	third	third	ADJ
faba-115	141	3	new	new	ADJ
faba-115	141	4	own	own	ADJ
faba-115	141	5	resource	resource	NOUN
faba-115	141	6	proposed	propose	VERB
faba-115	141	7	by	by	ADP
faba-115	141	8	the	the	DET
faba-115	141	9	european	european	PROPN
faba-115	141	10	commission	commission	PROPN
faba-115	141	11	involves	involve	VERB
faba-115	141	12	the	the	DET
faba-115	141	13	application	application	NOUN
faba-115	141	14	of	of	ADP
faba-115	141	15	a	a	DET
faba-115	141	16	uniform	uniform	ADJ
faba-115	141	17	call	call	NOUN
faba-115	141	18	rate	rate	NOUN
faba-115	141	19	of	of	ADP
faba-115	141	20	15	15	NUM
faba-115	141	21	%	%	NOUN
faba-115	141	22	to	to	ADP
faba-115	141	23	the	the	DET
faba-115	141	24	share	share	NOUN
faba-115	141	25	of	of	ADP
faba-115	141	26	residual	residual	ADJ
faba-115	141	27	profit	profit	NOUN
faba-115	141	28	of	of	ADP
faba-115	141	29	the	the	DET
faba-115	141	30	largest	large	ADJ
faba-115	141	31	multinational	multinational	ADJ
faba-115	141	32	enterprises	enterprise	NOUN
faba-115	141	33	reallocated	reallocate	VERB
faba-115	141	34	to	to	ADP
faba-115	141	35	the	the	DET
faba-115	141	36	member	member	NOUN
faba-115	141	37	states	state	NOUN
faba-115	141	38	(	(	PUNCT
faba-115	141	39	european	european	PROPN
faba-115	141	40	commission	commission	PROPN
faba-115	141	41	2021b	2021b	NUM
faba-115	141	42	)	)	PUNCT
faba-115	141	43	.	.	PUNCT
faba-115	142	1	the	the	DET
faba-115	142	2	introduction	introduction	NOUN
faba-115	142	3	of	of	ADP
faba-115	142	4	this	this	DET
faba-115	142	5	instrument	instrument	NOUN
faba-115	142	6	is	be	AUX
faba-115	142	7	related	relate	VERB
faba-115	142	8	to	to	ADP
faba-115	142	9	eu	eu	PROPN
faba-115	142	10	’s	’s	PART
faba-115	142	11	objective	objective	NOUN
faba-115	142	12	to	to	PART
faba-115	142	13	modernise	modernise	VERB
faba-115	142	14	the	the	DET
faba-115	142	15	rules	rule	NOUN
faba-115	142	16	for	for	ADP
faba-115	142	17	taxation	taxation	NOUN
faba-115	142	18	of	of	ADP
faba-115	142	19	the	the	DET
faba-115	142	20	profits	profit	NOUN
faba-115	142	21	generated	generate	VERB
faba-115	142	22	by	by	ADP
faba-115	142	23	the	the	DET
faba-115	142	24	largest	large	ADJ
faba-115	142	25	multinational	multinational	ADJ
faba-115	142	26	companies	company	NOUN
faba-115	142	27	operating	operate	VERB
faba-115	142	28	in	in	ADP
faba-115	142	29	the	the	DET
faba-115	142	30	digital	digital	ADJ
faba-115	142	31	economy	economy	NOUN
faba-115	142	32	.	.	PUNCT
faba-115	143	1	over	over	ADP
faba-115	143	2	the	the	DET
faba-115	143	3	past	past	ADJ
faba-115	143	4	years	year	NOUN
faba-115	143	5	,	,	PUNCT
faba-115	143	6	there	there	PRON
faba-115	143	7	have	have	AUX
faba-115	143	8	been	be	AUX
faba-115	143	9	several	several	ADJ
faba-115	143	10	proposals	proposal	NOUN
faba-115	143	11	for	for	ADP
faba-115	143	12	reforms	reform	NOUN
faba-115	143	13	in	in	ADP
faba-115	143	14	the	the	DET
faba-115	143	15	field	field	NOUN
faba-115	143	16	of	of	ADP
faba-115	143	17	company	company	NOUN
faba-115	143	18	taxation	taxation	NOUN
faba-115	143	19	on	on	ADP
faba-115	143	20	an	an	DET
faba-115	143	21	eu	eu	NOUN
faba-115	143	22	level	level	NOUN
faba-115	143	23	,	,	PUNCT
faba-115	143	24	but	but	CCONJ
faba-115	143	25	none	none	NOUN
faba-115	143	26	of	of	ADP
faba-115	143	27	them	they	PRON
faba-115	143	28	has	have	AUX
faba-115	143	29	obtained	obtain	VERB
faba-115	143	30	the	the	DET
faba-115	143	31	necessary	necessary	ADJ
faba-115	143	32	unanimous	unanimous	ADJ
faba-115	143	33	consent	consent	NOUN
faba-115	143	34	of	of	ADP
faba-115	143	35	the	the	DET
faba-115	143	36	member	member	NOUN
faba-115	143	37	states	state	NOUN
faba-115	143	38	.	.	PUNCT
faba-115	144	1	the	the	DET
faba-115	144	2	introduction	introduction	NOUN
faba-115	144	3	of	of	ADP
faba-115	144	4	this	this	DET
faba-115	144	5	own	own	ADJ
faba-115	144	6	resource	resource	NOUN
faba-115	144	7	,	,	PUNCT
faba-115	144	8	however	however	ADV
faba-115	144	9	,	,	PUNCT
faba-115	144	10	depends	depend	VERB
faba-115	144	11	on	on	ADP
faba-115	144	12	the	the	DET
faba-115	144	13	implementation	implementation	NOUN
faba-115	144	14	on	on	ADP
faba-115	144	15	a	a	DET
faba-115	144	16	global	global	ADJ
faba-115	144	17	scale	scale	NOUN
faba-115	144	18	of	of	ADP
faba-115	144	19	a	a	DET
faba-115	144	20	minimum	minimum	ADJ
faba-115	144	21	tax	tax	NOUN
faba-115	144	22	rate	rate	NOUN
faba-115	144	23	of	of	ADP
faba-115	144	24	15	15	NUM
faba-115	144	25	%	%	NOUN
faba-115	144	26	on	on	ADP
faba-115	144	27	the	the	DET
faba-115	144	28	profits	profit	NOUN
faba-115	144	29	of	of	ADP
faba-115	144	30	multinational	multinational	ADJ
faba-115	144	31	enterprises	enterprise	NOUN
faba-115	144	32	.	.	PUNCT
faba-115	145	1	over	over	ADP
faba-115	145	2	130	130	NUM
faba-115	145	3	countries	country	NOUN
faba-115	145	4	worldwide	worldwide	ADV
faba-115	145	5	have	have	AUX
faba-115	145	6	reached	reach	VERB
faba-115	145	7	a	a	DET
faba-115	145	8	principal	principal	ADJ
faba-115	145	9	agreement	agreement	NOUN
faba-115	145	10	on	on	ADP
faba-115	145	11	the	the	DET
faba-115	145	12	implementation	implementation	NOUN
faba-115	145	13	of	of	ADP
faba-115	145	14	such	such	DET
faba-115	145	15	a	a	DET
faba-115	145	16	tax	tax	NOUN
faba-115	145	17	from	from	ADP
faba-115	145	18	the	the	DET
faba-115	145	19	beginning	beginning	NOUN
faba-115	145	20	of	of	ADP
faba-115	145	21	2023	2023	NUM
faba-115	145	22	within	within	ADP
faba-115	145	23	the	the	DET
faba-115	145	24	base	base	NOUN
faba-115	145	25	erosion	erosion	NOUN
faba-115	145	26	and	and	CCONJ
faba-115	145	27	profit	profit	NOUN
faba-115	145	28	shifting	shifting	NOUN
faba-115	145	29	(	(	PUNCT
faba-115	145	30	beps	beps	NOUN
faba-115	145	31	)	)	PUNCT
faba-115	145	32	project	project	NOUN
faba-115	145	33	of	of	ADP
faba-115	145	34	oecd	oecd	PROPN
faba-115	145	35	/	/	SYM
faba-115	145	36	g20	g20	PROPN
faba-115	145	37	(	(	PUNCT
faba-115	145	38	oecd	oecd	PROPN
faba-115	145	39	2022	2022	NUM
faba-115	145	40	)	)	PUNCT
faba-115	145	41	,	,	PUNCT
faba-115	145	42	but	but	CCONJ
faba-115	145	43	the	the	DET
faba-115	145	44	formal	formal	ADJ
faba-115	145	45	adoption	adoption	NOUN
faba-115	145	46	of	of	ADP
faba-115	145	47	a	a	DET
faba-115	145	48	multilateral	multilateral	ADJ
faba-115	145	49	convention	convention	NOUN
faba-115	145	50	is	be	AUX
faba-115	145	51	still	still	ADV
faba-115	145	52	pending	pende	VERB
faba-115	145	53	.	.	PUNCT
faba-115	146	1	overall	overall	ADV
faba-115	146	2	,	,	PUNCT
faba-115	146	3	the	the	DET
faba-115	146	4	changes	change	NOUN
faba-115	146	5	in	in	ADP
faba-115	146	6	the	the	DET
faba-115	146	7	own	own	ADJ
faba-115	146	8	resource	resource	NOUN
faba-115	146	9	system	system	NOUN
faba-115	146	10	have	have	AUX
faba-115	146	11	been	be	AUX
faba-115	146	12	much	much	ADV
faba-115	146	13	more	more	ADV
faba-115	146	14	limited	limited	ADJ
faba-115	146	15	in	in	ADP
faba-115	146	16	comparison	comparison	NOUN
faba-115	146	17	to	to	ADP
faba-115	146	18	the	the	DET
faba-115	146	19	significant	significant	ADJ
faba-115	146	20	increase	increase	NOUN
faba-115	146	21	in	in	ADP
faba-115	146	22	expenditure	expenditure	NOUN
faba-115	146	23	after	after	ADP
faba-115	146	24	2021	2021	NUM
faba-115	146	25	.	.	PUNCT
faba-115	147	1	the	the	DET
faba-115	147	2	uneven	uneven	ADJ
faba-115	147	3	development	development	NOUN
faba-115	147	4	of	of	ADP
faba-115	147	5	the	the	DET
faba-115	147	6	revenue	revenue	NOUN
faba-115	147	7	and	and	CCONJ
faba-115	147	8	expenditure	expenditure	NOUN
faba-115	147	9	sides	side	NOUN
faba-115	147	10	of	of	ADP
faba-115	147	11	the	the	DET
faba-115	147	12	eu	eu	PROPN
faba-115	147	13	budget	budget	NOUN
faba-115	147	14	gives	give	VERB
faba-115	147	15	rise	rise	NOUN
faba-115	147	16	to	to	ADP
faba-115	147	17	risks	risk	NOUN
faba-115	147	18	to	to	ADP
faba-115	147	19	fiscal	fiscal	ADJ
faba-115	147	20	sustainability	sustainability	NOUN
faba-115	147	21	.	.	PUNCT
faba-115	148	1	conclusion	conclusion	NOUN
faba-115	148	2	despite	despite	SCONJ
faba-115	148	3	the	the	DET
faba-115	148	4	deepening	deepening	NOUN
faba-115	148	5	integration	integration	NOUN
faba-115	148	6	in	in	ADP
faba-115	148	7	the	the	DET
faba-115	148	8	european	european	PROPN
faba-115	148	9	union	union	PROPN
faba-115	148	10	,	,	PUNCT
faba-115	148	11	the	the	DET
faba-115	148	12	revenue	revenue	NOUN
faba-115	148	13	side	side	NOUN
faba-115	148	14	of	of	ADP
faba-115	148	15	the	the	DET
faba-115	148	16	union	union	NOUN
faba-115	148	17	budget	budget	NOUN
faba-115	148	18	has	have	AUX
faba-115	148	19	evolved	evolve	VERB
faba-115	148	20	in	in	ADP
faba-115	148	21	the	the	DET
faba-115	148	22	opposite	opposite	ADJ
faba-115	148	23	direction	direction	NOUN
faba-115	148	24	with	with	ADP
faba-115	148	25	the	the	DET
faba-115	148	26	share	share	NOUN
faba-115	148	27	of	of	ADP
faba-115	148	28	the	the	DET
faba-115	148	29	“	"	PUNCT
faba-115	148	30	genuine	genuine	ADJ
faba-115	148	31	”	"	PUNCT
faba-115	148	32	own	own	ADJ
faba-115	148	33	resources	resource	NOUN
faba-115	148	34	,	,	PUNCT
faba-115	148	35	such	such	ADJ
faba-115	148	36	as	as	ADP
faba-115	148	37	customs	custom	NOUN
faba-115	148	38	duties	duty	NOUN
faba-115	148	39	,	,	PUNCT
faba-115	148	40	decreasing	decrease	VERB
faba-115	148	41	at	at	ADP
faba-115	148	42	the	the	DET
faba-115	148	43	expense	expense	NOUN
faba-115	148	44	of	of	ADP
faba-115	148	45	national	national	ADJ
faba-115	148	46	contributions	contribution	NOUN
faba-115	148	47	.	.	PUNCT
faba-115	149	1	the	the	DET
faba-115	149	2	lack	lack	NOUN
faba-115	149	3	of	of	ADP
faba-115	149	4	significant	significant	ADJ
faba-115	149	5	progress	progress	NOUN
faba-115	149	6	towards	towards	ADP
faba-115	149	7	the	the	DET
faba-115	149	8	development	development	NOUN
faba-115	149	9	of	of	ADP
faba-115	149	10	new	new	ADJ
faba-115	149	11	financing	financing	NOUN
faba-115	149	12	methods	method	NOUN
faba-115	149	13	can	can	AUX
faba-115	149	14	be	be	AUX
faba-115	149	15	attributed	attribute	VERB
faba-115	149	16	to	to	ADP
faba-115	149	17	the	the	DET
faba-115	149	18	rigid	rigid	ADJ
faba-115	149	19	procedures	procedure	NOUN
faba-115	149	20	related	relate	VERB
faba-115	149	21	to	to	ADP
faba-115	149	22	the	the	DET
faba-115	149	23	adoption	adoption	NOUN
faba-115	149	24	of	of	ADP
faba-115	149	25	the	the	DET
faba-115	149	26	long	long	ADJ
faba-115	149	27	-	-	PUNCT
faba-115	149	28	term	term	NOUN
faba-115	149	29	eu	eu	PROPN
faba-115	149	30	budget	budget	NOUN
faba-115	149	31	as	as	ADV
faba-115	149	32	well	well	ADV
faba-115	149	33	as	as	ADP
faba-115	149	34	to	to	ADP
faba-115	149	35	the	the	DET
faba-115	149	36	reluctance	reluctance	NOUN
faba-115	149	37	of	of	ADP
faba-115	149	38	the	the	DET
faba-115	149	39	member	member	NOUN
faba-115	149	40	states	state	NOUN
faba-115	149	41	to	to	PART
faba-115	149	42	renounce	renounce	VERB
faba-115	149	43	sovereignty	sovereignty	NOUN
faba-115	149	44	in	in	ADP
faba-115	149	45	taxation	taxation	NOUN
faba-115	149	46	.	.	PUNCT
faba-115	150	1	the	the	DET
faba-115	150	2	reforms	reform	NOUN
faba-115	150	3	in	in	ADP
faba-115	150	4	the	the	DET
faba-115	150	5	system	system	NOUN
faba-115	150	6	of	of	ADP
faba-115	150	7	own	own	ADJ
faba-115	150	8	resources	resource	NOUN
faba-115	150	9	introduced	introduce	VERB
faba-115	150	10	with	with	ADP
faba-115	150	11	mff	mff	NOUN
faba-115	150	12	2021	2021	NUM
faba-115	150	13	-	-	PUNCT
faba-115	150	14	2027	2027	NUM
faba-115	150	15	constitute	constitute	VERB
faba-115	150	16	an	an	DET
faba-115	150	17	important	important	ADJ
faba-115	150	18	advance	advance	NOUN
faba-115	150	19	given	give	VERB
faba-115	150	20	the	the	DET
faba-115	150	21	lack	lack	NOUN
faba-115	150	22	of	of	ADP
faba-115	150	23	any	any	DET
faba-115	150	24	major	major	ADJ
faba-115	150	25	reforms	reform	NOUN
faba-115	150	26	in	in	ADP
faba-115	150	27	the	the	DET
faba-115	150	28	past	past	ADJ
faba-115	150	29	decades	decade	NOUN
faba-115	150	30	.	.	PUNCT
faba-115	151	1	moreover	moreover	ADV
faba-115	151	2	,	,	PUNCT
faba-115	151	3	they	they	PRON
faba-115	151	4	diversify	diversify	VERB
faba-115	151	5	the	the	DET
faba-115	151	6	revenue	revenue	NOUN
faba-115	151	7	structure	structure	NOUN
faba-115	151	8	of	of	ADP
faba-115	151	9	the	the	DET
faba-115	151	10	eu	eu	PROPN
faba-115	151	11	budget	budget	NOUN
faba-115	151	12	and	and	CCONJ
faba-115	151	13	increase	increase	VERB
faba-115	151	14	the	the	DET
faba-115	151	15	share	share	NOUN
faba-115	151	16	of	of	ADP
faba-115	151	17	“	"	PUNCT
faba-115	151	18	genuine	genuine	ADJ
faba-115	151	19	”	"	PUNCT
faba-115	151	20	own	own	ADJ
faba-115	151	21	resources	resource	NOUN
faba-115	151	22	that	that	PRON
faba-115	151	23	are	be	AUX
faba-115	151	24	linked	link	VERB
faba-115	151	25	to	to	ADP
faba-115	151	26	eu	eu	PROPN
faba-115	151	27	policy	policy	NOUN
faba-115	151	28	priorities	priority	NOUN
faba-115	151	29	,	,	PUNCT
faba-115	151	30	specifically	specifically	ADV
faba-115	151	31	the	the	DET
faba-115	151	32	green	green	ADJ
faba-115	151	33	transition	transition	NOUN
faba-115	151	34	and	and	CCONJ
faba-115	151	35	the	the	DET
faba-115	151	36	digital	digital	ADJ
faba-115	151	37	transformation	transformation	NOUN
faba-115	151	38	.	.	PUNCT
faba-115	152	1	overall	overall	ADV
faba-115	152	2	,	,	PUNCT
faba-115	152	3	the	the	DET
faba-115	152	4	changes	change	NOUN
faba-115	152	5	on	on	ADP
faba-115	152	6	the	the	DET
faba-115	152	7	revenue	revenue	NOUN
faba-115	152	8	side	side	NOUN
faba-115	152	9	of	of	ADP
faba-115	152	10	the	the	DET
faba-115	152	11	eu	eu	PROPN
faba-115	152	12	budget	budget	NOUN
faba-115	152	13	after	after	ADP
faba-115	152	14	2021	2021	NUM
faba-115	152	15	have	have	AUX
faba-115	152	16	been	be	AUX
faba-115	152	17	relatively	relatively	ADV
faba-115	152	18	limited	limited	ADJ
faba-115	152	19	,	,	PUNCT
faba-115	152	20	especially	especially	ADV
faba-115	152	21	when	when	SCONJ
faba-115	152	22	compared	compare	VERB
faba-115	152	23	to	to	ADP
faba-115	152	24	the	the	DET
faba-115	152	25	strong	strong	ADJ
faba-115	152	26	increase	increase	NOUN
faba-115	152	27	of	of	ADP
faba-115	152	28	eu	eu	PROPN
faba-115	152	29	expenditure	expenditure	NOUN
faba-115	152	30	.	.	PUNCT
faba-115	153	1	the	the	DET
faba-115	153	2	expected	expect	VERB
faba-115	153	3	budget	budget	NOUN
faba-115	153	4	revenue	revenue	NOUN
faba-115	153	5	from	from	ADP
faba-115	153	6	finance	finance	NOUN
faba-115	153	7	,	,	PUNCT
faba-115	153	8	accounting	accounting	NOUN
faba-115	153	9	and	and	CCONJ
faba-115	153	10	business	business	NOUN
faba-115	153	11	analysis	analysis	NOUN
faba-115	153	12	4	4	NUM
faba-115	153	13	(	(	PUNCT
faba-115	153	14	1	1	NUM
faba-115	153	15	)	)	PUNCT
faba-115	153	16	2022	2022	NUM
faba-115	153	17	41	41	NUM
faba-115	153	18	the	the	DET
faba-115	153	19	new	new	ADJ
faba-115	153	20	financing	financing	NOUN
faba-115	153	21	instruments	instrument	NOUN
faba-115	153	22	will	will	AUX
faba-115	153	23	be	be	AUX
faba-115	153	24	relatively	relatively	ADV
faba-115	153	25	low	low	ADJ
faba-115	153	26	,	,	PUNCT
faba-115	153	27	thus	thus	ADV
faba-115	153	28	they	they	PRON
faba-115	153	29	will	will	AUX
faba-115	153	30	not	not	PART
faba-115	153	31	be	be	AUX
faba-115	153	32	sufficient	sufficient	ADJ
faba-115	153	33	to	to	PART
faba-115	153	34	cover	cover	VERB
faba-115	153	35	the	the	DET
faba-115	153	36	repayment	repayment	NOUN
faba-115	153	37	of	of	ADP
faba-115	153	38	the	the	DET
faba-115	153	39	eu	eu	PROPN
faba-115	153	40	debt	debt	NOUN
faba-115	153	41	incurred	incur	VERB
faba-115	153	42	in	in	ADP
faba-115	153	43	relation	relation	NOUN
faba-115	153	44	to	to	ADP
faba-115	153	45	the	the	DET
faba-115	153	46	post	post	ADJ
faba-115	153	47	-	-	ADJ
faba-115	153	48	pandemic	pandemic	ADJ
faba-115	153	49	economic	economic	ADJ
faba-115	153	50	recovery	recovery	NOUN
faba-115	153	51	of	of	ADP
faba-115	153	52	the	the	DET
faba-115	153	53	member	member	NOUN
faba-115	153	54	states	state	NOUN
faba-115	153	55	.	.	PUNCT
faba-115	154	1	furthermore	furthermore	ADV
faba-115	154	2	,	,	PUNCT
faba-115	154	3	the	the	DET
faba-115	154	4	practical	practical	ADJ
faba-115	154	5	implantation	implantation	NOUN
faba-115	154	6	of	of	ADP
faba-115	154	7	the	the	DET
faba-115	154	8	new	new	ADJ
faba-115	154	9	own	own	ADJ
faba-115	154	10	resources	resource	NOUN
faba-115	154	11	may	may	AUX
faba-115	154	12	encounter	encounter	VERB
faba-115	154	13	difficulties	difficulty	NOUN
faba-115	154	14	in	in	ADP
faba-115	154	15	an	an	DET
faba-115	154	16	increasingly	increasingly	ADV
faba-115	154	17	complex	complex	ADJ
faba-115	154	18	international	international	ADJ
faba-115	154	19	context	context	NOUN
faba-115	154	20	.	.	PUNCT
faba-115	155	1	considering	consider	VERB
faba-115	155	2	the	the	DET
faba-115	155	3	repayment	repayment	NOUN
faba-115	155	4	of	of	ADP
faba-115	155	5	the	the	DET
faba-115	155	6	common	common	ADJ
faba-115	155	7	debt	debt	NOUN
faba-115	155	8	of	of	ADP
faba-115	155	9	the	the	DET
faba-115	155	10	eu	eu	PROPN
faba-115	155	11	and	and	CCONJ
faba-115	155	12	the	the	DET
faba-115	155	13	growing	grow	VERB
faba-115	155	14	number	number	NOUN
faba-115	155	15	of	of	ADP
faba-115	155	16	common	common	ADJ
faba-115	155	17	challenges	challenge	NOUN
faba-115	155	18	,	,	PUNCT
faba-115	155	19	more	more	ADJ
faba-115	155	20	reforms	reform	NOUN
faba-115	155	21	in	in	ADP
faba-115	155	22	the	the	DET
faba-115	155	23	system	system	NOUN
faba-115	155	24	of	of	ADP
faba-115	155	25	own	own	ADJ
faba-115	155	26	resources	resource	NOUN
faba-115	155	27	are	be	AUX
faba-115	155	28	to	to	PART
faba-115	155	29	be	be	AUX
faba-115	155	30	expected	expect	VERB
faba-115	155	31	in	in	ADP
faba-115	155	32	the	the	DET
faba-115	155	33	following	following	ADJ
faba-115	155	34	years	year	NOUN
faba-115	155	35	.	.	PUNCT
faba-115	156	1	references	reference	NOUN
faba-115	156	2	begg	begg	PROPN
faba-115	156	3	,	,	PUNCT
faba-115	156	4	iain	iain	PROPN
faba-115	156	5	.	.	PUNCT
faba-115	156	6	2016	2016	NUM
faba-115	156	7	.	.	PUNCT
faba-115	157	1	“	"	PUNCT
faba-115	157	2	the	the	DET
faba-115	157	3	eu	eu	PROPN
faba-115	157	4	budget	budget	NOUN
faba-115	157	5	and	and	CCONJ
faba-115	157	6	uk	uk	PROPN
faba-115	157	7	contribution	contribution	NOUN
faba-115	157	8	.	.	PUNCT
faba-115	157	9	”	"	PUNCT
faba-115	158	1	national	national	PROPN
faba-115	158	2	institute	institute	PROPN
faba-115	158	3	economic	economic	PROPN
faba-115	158	4	review	review	PROPN
faba-115	158	5	236	236	NUM
faba-115	158	6	(	(	PUNCT
faba-115	158	7	1	1	NUM
faba-115	158	8	):	):	PUNCT
faba-115	158	9	39	39	NUM
faba-115	158	10	–	–	PUNCT
faba-115	158	11	47	47	NUM
faba-115	158	12	.	.	PUNCT
faba-115	159	1	https://doi.org/https://doi.org/10.1177/002795011623600106	https://doi.org/https://doi.org/10.1177/002795011623600106	NOUN
faba-115	159	2	.	.	PUNCT
faba-115	160	1	bellora	bellora	PROPN
faba-115	160	2	,	,	PUNCT
faba-115	160	3	cecilia	cecilia	NOUN
faba-115	160	4	,	,	PUNCT
faba-115	160	5	and	and	CCONJ
faba-115	160	6	lionel	lionel	PROPN
faba-115	160	7	fontagne	fontagne	NOUN
faba-115	160	8	.	.	PUNCT
faba-115	161	1	2022	2022	NUM
faba-115	161	2	.	.	PUNCT
faba-115	162	1	“	"	PUNCT
faba-115	162	2	eu	eu	PROPN
faba-115	162	3	in	in	ADP
faba-115	162	4	search	search	NOUN
faba-115	162	5	of	of	ADP
faba-115	162	6	a	a	DET
faba-115	162	7	wto	wto	NOUN
faba-115	162	8	-	-	PUNCT
faba-115	162	9	compatible	compatible	ADJ
faba-115	162	10	carbon	carbon	NOUN
faba-115	162	11	border	border	NOUN
faba-115	162	12	adjustment	adjustment	NOUN
faba-115	162	13	mechanism	mechanism	NOUN
faba-115	162	14	.	.	PUNCT
faba-115	162	15	”	"	PUNCT
faba-115	163	1	1/2022	1/2022	NUM
faba-115	163	2	.	.	PUNCT
faba-115	163	3	cepii	cepii	ADJ
faba-115	163	4	working	work	VERB
faba-115	163	5	papers	paper	NOUN
faba-115	163	6	.	.	PUNCT
faba-115	164	1	paris	paris	PROPN
faba-115	164	2	.	.	PUNCT
faba-115	165	1	http://www.cepii.fr/pdf_pub/wp/2022/wp2022-01.pdf	http://www.cepii.fr/pdf_pub/wp/2022/wp2022-01.pdf	PROPN
faba-115	165	2	.	.	PUNCT
faba-115	165	3	bisciari	bisciari	PROPN
faba-115	165	4	,	,	PUNCT
faba-115	165	5	p.	p.	PROPN
faba-115	165	6	,	,	PUNCT
faba-115	165	7	p.	p.	PROPN
faba-115	165	8	butzen	butzen	PROPN
faba-115	165	9	,	,	PUNCT
faba-115	165	10	w.	w.	PROPN
faba-115	165	11	gelade	gelade	PROPN
faba-115	165	12	,	,	PUNCT
faba-115	165	13	w.	w.	PROPN
faba-115	165	14	melyn	melyn	PROPN
faba-115	165	15	,	,	PUNCT
faba-115	165	16	and	and	CCONJ
faba-115	165	17	s.	s.	PROPN
faba-115	165	18	van	van	PROPN
faba-115	165	19	parys	parys	PROPN
faba-115	165	20	.	.	PUNCT
faba-115	165	21	2021	2021	NUM
faba-115	165	22	.	.	PUNCT
faba-115	166	1	“	"	PUNCT
faba-115	166	2	the	the	DET
faba-115	166	3	eu	eu	PROPN
faba-115	166	4	budget	budget	NOUN
faba-115	166	5	and	and	CCONJ
faba-115	166	6	the	the	DET
faba-115	166	7	next	next	ADJ
faba-115	166	8	generation	generation	NOUN
faba-115	166	9	recovery	recovery	NOUN
faba-115	166	10	plan	plan	NOUN
faba-115	166	11	:	:	PUNCT
faba-115	166	12	a	a	DET
faba-115	166	13	game	game	NOUN
faba-115	166	14	changer	changer	NOUN
faba-115	166	15	?	?	PUNCT
faba-115	166	16	”	"	PUNCT
faba-115	166	17	brussels	brussels	PROPN
faba-115	166	18	.	.	PUNCT
faba-115	167	1	https://www.nbb.be/doc/ts/publications/economicreview/2021/ecorevii2021_h2.pdf	https://www.nbb.be/doc/ts/publications/economicreview/2021/ecorevii2021_h2.pdf	PROPN
faba-115	167	2	.	.	PUNCT
faba-115	168	1	bray	bray	PROPN
faba-115	168	2	,	,	PUNCT
faba-115	168	3	sean	sean	PROPN
faba-115	168	4	.	.	PROPN
faba-115	168	5	2022	2022	NUM
faba-115	168	6	.	.	PUNCT
faba-115	169	1	“	"	PUNCT
faba-115	169	2	russia	russia	PROPN
faba-115	169	3	’s	’s	PART
faba-115	169	4	ukrainian	ukrainian	ADJ
faba-115	169	5	war	war	NOUN
faba-115	169	6	could	could	AUX
faba-115	169	7	impact	impact	VERB
faba-115	169	8	eu	eu	PROPN
faba-115	169	9	carbon	carbon	NOUN
faba-115	169	10	proposal	proposal	NOUN
faba-115	169	11	too	too	ADV
faba-115	169	12	.	.	PUNCT
faba-115	169	13	”	"	PUNCT
faba-115	170	1	washington	washington	PROPN
faba-115	170	2	.	.	PUNCT
faba-115	171	1	https://taxfoundation.org/eu-carbon-border-adjustment-mechanism-cbam/.	https://taxfoundation.org/eu-carbon-border-adjustment-mechanism-cbam/.	PROPN
faba-115	171	2	buti	buti	NOUN
faba-115	171	3	,	,	PUNCT
faba-115	171	4	m.	m.	NOUN
faba-115	171	5	,	,	PUNCT
faba-115	171	6	and	and	CCONJ
faba-115	171	7	m.	m.	PROPN
faba-115	171	8	nava	nava	PROPN
faba-115	171	9	.	.	PROPN
faba-115	171	10	2003	2003	NUM
faba-115	171	11	.	.	PUNCT
faba-115	172	1	“	"	PUNCT
faba-115	172	2	towards	towards	ADP
faba-115	172	3	a	a	DET
faba-115	172	4	european	european	ADJ
faba-115	172	5	budgetary	budgetary	ADJ
faba-115	172	6	system	system	NOUN
faba-115	172	7	.	.	PUNCT
faba-115	172	8	”	"	PUNCT
faba-115	173	1	https://cadmus.eui.eu/bitstream/handle/1814/1850/03_08.pdf?sequence=1&isallowed=y	https://cadmus.eui.eu/bitstream/handle/1814/1850/03_08.pdf?sequence=1&isallowed=y	NOUN
faba-115	173	2	.	.	PUNCT
faba-115	174	1	council	council	NOUN
faba-115	174	2	of	of	ADP
faba-115	174	3	the	the	DET
faba-115	174	4	european	european	PROPN
faba-115	174	5	union	union	PROPN
faba-115	174	6	.	.	PUNCT
faba-115	175	1	2022a	2022a	NUM
faba-115	175	2	.	.	PUNCT
faba-115	176	1	“	"	PUNCT
faba-115	176	2	council	council	PROPN
faba-115	176	3	agrees	agree	VERB
faba-115	176	4	on	on	ADP
faba-115	176	5	the	the	DET
faba-115	176	6	carbon	carbon	NOUN
faba-115	176	7	border	border	NOUN
faba-115	176	8	adjustment	adjustment	NOUN
faba-115	176	9	mechanism	mechanism	NOUN
faba-115	176	10	(	(	PUNCT
faba-115	176	11	cbam	cbam	NOUN
faba-115	176	12	)	)	PUNCT
faba-115	176	13	.	.	PUNCT
faba-115	176	14	”	"	PUNCT
faba-115	177	1	2022	2022	NUM
faba-115	177	2	.	.	PUNCT
faba-115	178	1	https://www.consilium.europa.eu/en/press/pressreleases/2022/03/15/carbon-border-adjustment-mechanism-cbam-council-agrees-itsnegotiating-mandate/.	https://www.consilium.europa.eu/en/press/pressreleases/2022/03/15/carbon-border-adjustment-mechanism-cbam-council-agrees-itsnegotiating-mandate/.	ADV
faba-115	178	2	—	—	PUNCT
faba-115	178	3	—	—	PUNCT
faba-115	178	4	—	—	PUNCT
faba-115	178	5	.	.	NUM
faba-115	178	6	2022b	2022b	NUM
faba-115	178	7	.	.	PUNCT
faba-115	179	1	“	"	PUNCT
faba-115	179	2	draft	draft	NOUN
faba-115	179	3	regulation	regulation	NOUN
faba-115	179	4	of	of	ADP
faba-115	179	5	the	the	DET
faba-115	179	6	european	european	ADJ
faba-115	179	7	parliament	parliament	NOUN
faba-115	179	8	and	and	CCONJ
faba-115	179	9	of	of	ADP
faba-115	179	10	the	the	DET
faba-115	179	11	council	council	NOUN
faba-115	179	12	establishing	establish	VERB
faba-115	179	13	a	a	DET
faba-115	179	14	carbon	carbon	NOUN
faba-115	179	15	border	border	NOUN
faba-115	179	16	adjustment	adjustment	NOUN
faba-115	179	17	mechanism	mechanism	NOUN
faba-115	179	18	.	.	PUNCT
faba-115	179	19	”	"	PUNCT
faba-115	180	1	brussels	brussels	PROPN
faba-115	180	2	.	.	PUNCT
faba-115	181	1	https://data.consilium.europa.eu/doc/document/st7226-2022-init/en/pdf	https://data.consilium.europa.eu/doc/document/st7226-2022-init/en/pdf	PROPN
faba-115	181	2	.	.	PUNCT
faba-115	181	3	deutsche	deutsche	PROPN
faba-115	181	4	bundesbank	bundesbank	PROPN
faba-115	181	5	.	.	PUNCT
faba-115	182	1	2020	2020	NUM
faba-115	182	2	.	.	PUNCT
faba-115	183	1	“	"	PUNCT
faba-115	183	2	the	the	DET
faba-115	183	3	eu	eu	PROPN
faba-115	183	4	budget	budget	NOUN
faba-115	183	5	and	and	CCONJ
faba-115	183	6	its	its	PRON
faba-115	183	7	financing	financing	NOUN
faba-115	183	8	:	:	PUNCT
faba-115	183	9	looking	look	VERB
faba-115	183	10	back	back	ADV
faba-115	183	11	and	and	CCONJ
faba-115	183	12	ahead	ahead	ADV
faba-115	183	13	.	.	PUNCT
faba-115	183	14	”	"	PUNCT
faba-115	184	1	monthly	monthly	ADJ
faba-115	184	2	bulletin	bulletin	NOUN
faba-115	184	3	.	.	PUNCT
faba-115	185	1	https://www.bundesbank.de/resource/blob/831226/a569592c0a71b7c5c2494f6acace6a75/m	https://www.bundesbank.de/resource/blob/831226/a569592c0a71b7c5c2494f6acace6a75/m	PROPN
faba-115	185	2	l/2020	l/2020	PROPN
faba-115	185	3	-	-	PUNCT
faba-115	185	4	04	04	NUM
faba-115	185	5	-	-	PUNCT
faba-115	185	6	eu	eu	NOUN
faba-115	185	7	-	-	ADJ
faba-115	185	8	haushalt	haushalt	ADJ
faba-115	185	9	-	-	PUNCT
faba-115	185	10	finanzierung	finanzierung	NOUN
faba-115	185	11	-	-	PUNCT
faba-115	185	12	data.pdf	data.pdf	NOUN
faba-115	185	13	.	.	PUNCT
faba-115	185	14	european	european	PROPN
faba-115	185	15	commission	commission	PROPN
faba-115	185	16	.	.	PUNCT
faba-115	186	1	2014	2014	NUM
faba-115	186	2	.	.	PUNCT
faba-115	187	1	eu	eu	PROPN
faba-115	187	2	public	public	ADJ
faba-115	187	3	finance	finance	NOUN
faba-115	187	4	.	.	PUNCT
faba-115	188	1	5th	5th	ADJ
faba-115	188	2	ed	ed	NOUN
faba-115	188	3	.	.	PUNCT
faba-115	189	1	luxembourg	luxembourg	PROPN
faba-115	189	2	:	:	PUNCT
faba-115	189	3	publications	publication	VERB
faba-115	189	4	office	office	NOUN
faba-115	189	5	.	.	PUNCT
faba-115	190	1	https://doi.org/https://data.europa.eu/doi/10.2761/17724	https://doi.org/https://data.europa.eu/doi/10.2761/17724	PROPN
faba-115	190	2	.	.	PUNCT
faba-115	191	1	—	—	PUNCT
faba-115	191	2	—	—	PUNCT
faba-115	191	3	—	—	PUNCT
faba-115	191	4	.	.	NUM
faba-115	192	1	2017	2017	NUM
faba-115	192	2	.	.	PUNCT
faba-115	193	1	“	"	PUNCT
faba-115	193	2	reflection	reflection	NOUN
faba-115	193	3	paper	paper	NOUN
faba-115	193	4	on	on	ADP
faba-115	193	5	the	the	DET
faba-115	193	6	future	future	NOUN
faba-115	193	7	of	of	ADP
faba-115	193	8	eu	eu	PROPN
faba-115	193	9	finances	finance	NOUN
faba-115	193	10	.	.	PUNCT
faba-115	193	11	”	"	PUNCT
faba-115	194	1	https://op.europa.eu/en/publicationdetail/-/publication/5f9c0e27-6519-11e7-b2f2-01aa75ed71a1	https://op.europa.eu/en/publicationdetail/-/publication/5f9c0e27-6519-11e7-b2f2-01aa75ed71a1	PROPN
faba-115	194	2	.	.	PUNCT
faba-115	195	1	—	—	PUNCT
faba-115	195	2	—	—	PUNCT
faba-115	195	3	—	—	PUNCT
faba-115	195	4	.	.	NOUN
faba-115	196	1	2018	2018	NUM
faba-115	196	2	.	.	PUNCT
faba-115	197	1	“	"	PUNCT
faba-115	197	2	a	a	DET
faba-115	197	3	modern	modern	ADJ
faba-115	197	4	budget	budget	NOUN
faba-115	197	5	for	for	ADP
faba-115	197	6	a	a	DET
faba-115	197	7	union	union	NOUN
faba-115	197	8	that	that	PRON
faba-115	197	9	protects	protect	VERB
faba-115	197	10	,	,	PUNCT
faba-115	197	11	empowers	empower	NOUN
faba-115	197	12	and	and	CCONJ
faba-115	197	13	defends	defend	VERB
faba-115	197	14	.	.	PUNCT
faba-115	198	1	the	the	DET
faba-115	198	2	multiannual	multiannual	ADJ
faba-115	198	3	financial	financial	ADJ
faba-115	198	4	framework	framework	NOUN
faba-115	198	5	for	for	ADP
faba-115	198	6	2021	2021	NUM
faba-115	198	7	-	-	SYM
faba-115	198	8	2027	2027	NUM
faba-115	198	9	.	.	PUNCT
faba-115	198	10	”	"	PUNCT
faba-115	198	11	brussels	brussels	PROPN
faba-115	198	12	.	.	PUNCT
faba-115	199	1	https://eurlex.europa.eu/resource.html?uri=cellar:c2bc7dbd-4fc3-11e8-be1d01aa75ed71a1.0023.02/doc_1&format=pdf	https://eurlex.europa.eu/resource.html?uri=cellar:c2bc7dbd-4fc3-11e8-be1d01aa75ed71a1.0023.02/doc_1&format=pdf	PROPN
faba-115	199	2	.	.	PUNCT
faba-115	200	1	—	—	PUNCT
faba-115	200	2	—	—	PUNCT
faba-115	200	3	—	—	PUNCT
faba-115	200	4	.	.	PUNCT
faba-115	201	1	2021a	2021a	NUM
faba-115	201	2	.	.	PUNCT
faba-115	202	1	“	"	PUNCT
faba-115	202	2	eu	eu	PROPN
faba-115	202	3	budget	budget	NOUN
faba-115	202	4	policy	policy	NOUN
faba-115	202	5	brief	brief	NOUN
faba-115	202	6	:	:	PUNCT
faba-115	202	7	the	the	DET
faba-115	202	8	evolving	evolve	VERB
faba-115	202	9	nature	nature	NOUN
faba-115	202	10	of	of	ADP
faba-115	202	11	the	the	DET
faba-115	202	12	eu	eu	PROPN
faba-115	202	13	budget	budget	NOUN
faba-115	202	14	.	.	PUNCT
faba-115	202	15	”	"	PUNCT
faba-115	203	1	brussels	brussels	PROPN
faba-115	203	2	.	.	PUNCT
faba-115	204	1	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/kvau	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/kvau	X
faba-115	204	2	21001enn_policy_brief_web.pdf	21001enn_policy_brief_web.pdf	X
faba-115	204	3	.	.	PUNCT
faba-115	204	4	—	—	PUNCT
faba-115	204	5	—	—	PUNCT
faba-115	204	6	—	—	PUNCT
faba-115	204	7	.	.	NUM
faba-115	204	8	2021b	2021b	NUM
faba-115	204	9	.	.	PUNCT
faba-115	205	1	“	"	PUNCT
faba-115	205	2	proposal	proposal	NOUN
faba-115	205	3	for	for	ADP
faba-115	205	4	a	a	DET
faba-115	205	5	council	council	NOUN
faba-115	205	6	decision	decision	NOUN
faba-115	205	7	amending	amend	VERB
faba-115	205	8	decision	decision	NOUN
faba-115	205	9	(	(	PUNCT
faba-115	205	10	eu	eu	NOUN
faba-115	205	11	,	,	PUNCT
faba-115	205	12	euratom	euratom	NOUN
faba-115	205	13	)	)	PUNCT
faba-115	205	14	2020/2053	2020/2053	NUM
faba-115	205	15	on	on	ADP
faba-115	205	16	the	the	DET
faba-115	205	17	system	system	NOUN
faba-115	205	18	of	of	ADP
faba-115	205	19	own	own	ADJ
faba-115	205	20	resources	resource	NOUN
faba-115	205	21	of	of	ADP
faba-115	205	22	the	the	DET
faba-115	205	23	european	european	PROPN
faba-115	205	24	union	union	PROPN
faba-115	205	25	.	.	PUNCT
faba-115	205	26	”	"	PUNCT
faba-115	206	1	brussels	brussels	PROPN
faba-115	206	2	:	:	PUNCT
faba-115	206	3	european	european	PROPN
faba-115	206	4	commission	commission	PROPN
faba-115	206	5	.	.	PUNCT
faba-115	207	1	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/com	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/com	X
faba-115	208	1	_	_	PUNCT
faba-115	209	1	2021_570_1_en_act_part1_v8.pdf	2021_570_1_en_act_part1_v8.pdf	PROPN
faba-115	209	2	.	.	PUNCT
faba-115	210	1	—	—	PUNCT
faba-115	210	2	—	—	PUNCT
faba-115	210	3	—	—	PUNCT
faba-115	210	4	.	.	PUNCT
faba-115	211	1	2021c	2021c	NUM
faba-115	211	2	.	.	PUNCT
faba-115	212	1	“	"	PUNCT
faba-115	212	2	statement	statement	NOUN
faba-115	212	3	of	of	ADP
faba-115	212	4	estimates	estimate	NOUN
faba-115	212	5	of	of	ADP
faba-115	212	6	the	the	DET
faba-115	212	7	european	european	PROPN
faba-115	212	8	commission	commission	PROPN
faba-115	212	9	preparation	preparation	NOUN
faba-115	212	10	of	of	ADP
faba-115	212	11	the	the	DET
faba-115	212	12	2022	2022	NUM
faba-115	212	13	draft	draft	NOUN
faba-115	212	14	budget	budget	NOUN
faba-115	212	15	.	.	PUNCT
faba-115	212	16	”	"	PUNCT
faba-115	212	17	2021	2021	NUM
faba-115	212	18	.	.	PUNCT
faba-115	213	1	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/db20	https://ec.europa.eu/info/sites/default/files/about_the_european_commission/eu_budget/db20	NOUN
faba-115	213	2	22_statement_of_estimates_web.pdf	22_statement_of_estimates_web.pdf	NOUN
faba-115	213	3	.	.	PUNCT
faba-115	214	1	—	—	PUNCT
faba-115	214	2	—	—	PUNCT
faba-115	214	3	—	—	PUNCT
faba-115	214	4	.	.	NUM
faba-115	215	1	2021d	2021d	NOUN
faba-115	215	2	.	.	PUNCT
faba-115	216	1	“	"	PUNCT
faba-115	216	2	the	the	DET
faba-115	216	3	next	next	ADJ
faba-115	216	4	generation	generation	NOUN
faba-115	216	5	of	of	ADP
faba-115	216	6	eu	eu	PROPN
faba-115	216	7	own	own	ADJ
faba-115	216	8	resources	resource	NOUN
faba-115	216	9	.	.	PUNCT
faba-115	217	1	factsheet	factsheet	NOUN
faba-115	217	2	.	.	PUNCT
faba-115	217	3	”	"	PUNCT
faba-115	218	1	luxembourg	luxembourg	PROPN
faba-115	218	2	:	:	PUNCT
faba-115	218	3	publications	publication	NOUN
faba-115	218	4	office	office	NOUN
faba-115	218	5	.	.	PUNCT
faba-115	219	1	https://ec.europa.eu/commission/presscorner/detail/en/fs_21_7047	https://ec.europa.eu/commission/presscorner/detail/en/fs_21_7047	PROPN
faba-115	219	2	.	.	PUNCT
faba-115	220	1	—	—	PUNCT
faba-115	220	2	—	—	PUNCT
faba-115	220	3	—	—	PUNCT
faba-115	220	4	.	.	NUM
faba-115	221	1	2022a	2022a	NUM
faba-115	221	2	.	.	PUNCT
faba-115	222	1	“	"	PUNCT
faba-115	222	2	eu	eu	PROPN
faba-115	222	3	budget	budget	NOUN
faba-115	222	4	.	.	PUNCT
faba-115	223	1	how	how	SCONJ
faba-115	223	2	it	it	PRON
faba-115	223	3	works	work	VERB
faba-115	223	4	.	.	PUNCT
faba-115	223	5	”	"	PUNCT
faba-115	224	1	official	official	ADJ
faba-115	224	2	web	web	NOUN
faba-115	224	3	page	page	NOUN
faba-115	224	4	of	of	ADP
faba-115	224	5	the	the	DET
faba-115	224	6	european	european	PROPN
faba-115	224	7	commission	commission	PROPN
faba-115	224	8	.	.	PUNCT
faba-115	225	1	2022	2022	NUM
faba-115	225	2	.	.	PUNCT
faba-115	226	1	https://ec.europa.eu/info/strategy/eu-budget/how-it-works/budgetlaw/legislation_en#decision-on-the-system-of-own-resources	https://ec.europa.eu/info/strategy/eu-budget/how-it-works/budgetlaw/legislation_en#decision-on-the-system-of-own-resource	NOUN
faba-115	226	2	.	.	PUNCT
faba-115	227	1	—	—	PUNCT
faba-115	227	2	—	—	PUNCT
faba-115	227	3	—	—	PUNCT
faba-115	227	4	.	.	NUM
faba-115	228	1	2022b	2022b	NUM
faba-115	228	2	.	.	PUNCT
faba-115	229	1	“	"	PUNCT
faba-115	229	2	national	national	ADJ
faba-115	229	3	contributions	contribution	NOUN
faba-115	229	4	.	.	PUNCT
faba-115	229	5	”	"	PUNCT
faba-115	230	1	european	european	PROPN
faba-115	230	2	commission	commission	PROPN
faba-115	230	3	web	web	NOUN
faba-115	230	4	page	page	NOUN
faba-115	230	5	.	.	PUNCT
faba-115	231	1	2022	2022	NUM
faba-115	231	2	.	.	PUNCT
faba-115	232	1	https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/revenue/ownresources/national-contributions_en	https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/revenue/ownresources/national-contributions_en	PROPN
faba-115	232	2	.	.	PUNCT
faba-115	233	1	finance	finance	PROPN
faba-115	233	2	,	,	PUNCT
faba-115	233	3	accounting	accounting	NOUN
faba-115	233	4	and	and	CCONJ
faba-115	233	5	business	business	NOUN
faba-115	233	6	analysis	analysis	NOUN
faba-115	233	7	4	4	NUM
faba-115	233	8	(	(	PUNCT
faba-115	233	9	1	1	NUM
faba-115	233	10	)	)	PUNCT
faba-115	233	11	2022	2022	NUM
faba-115	233	12	42	42	NUM
faba-115	233	13	european	european	ADJ
faba-115	233	14	communities	community	NOUN
faba-115	233	15	.	.	PUNCT
faba-115	234	1	2000	2000	NUM
faba-115	234	2	.	.	PUNCT
faba-115	235	1	“	"	PUNCT
faba-115	235	2	the	the	DET
faba-115	235	3	community	community	NOUN
faba-115	235	4	budget	budget	NOUN
faba-115	235	5	:	:	PUNCT
faba-115	235	6	the	the	DET
faba-115	235	7	facts	fact	NOUN
faba-115	235	8	in	in	ADP
faba-115	235	9	figures	figure	NOUN
faba-115	235	10	.	.	PUNCT
faba-115	235	11	”	"	PUNCT
faba-115	236	1	http://aei.pitt.edu/42123/1/2000_budget.pdf	http://aei.pitt.edu/42123/1/2000_budget.pdf	ADJ
faba-115	236	2	.	.	PUNCT
faba-115	237	1	european	european	ADJ
faba-115	237	2	parliament	parliament	NOUN
faba-115	237	3	.	.	PUNCT
faba-115	238	1	2019	2019	NUM
faba-115	238	2	.	.	PUNCT
faba-115	239	1	“	"	PUNCT
faba-115	239	2	the	the	DET
faba-115	239	3	history	history	NOUN
faba-115	239	4	of	of	ADP
faba-115	239	5	the	the	DET
faba-115	239	6	eu	eu	PROPN
faba-115	239	7	budget	budget	NOUN
faba-115	239	8	.	.	PUNCT
faba-115	239	9	”	"	PUNCT
faba-115	240	1	https://www.europarl.europa.eu/regdata/etudes/idan/2019/636475/ipol_ida(2019)63647	https://www.europarl.europa.eu/regdata/etudes/idan/2019/636475/ipol_ida(2019)63647	ADJ
faba-115	240	2	5_en.pdf	5_en.pdf	NOUN
faba-115	240	3	.	.	PUNCT
faba-115	241	1	fuest	fuest	PROPN
faba-115	241	2	,	,	PUNCT
faba-115	241	3	clemens	clemen	NOUN
faba-115	241	4	,	,	PUNCT
faba-115	241	5	and	and	CCONJ
faba-115	241	6	jean	jean	PROPN
faba-115	241	7	pisani	pisani	PROPN
faba-115	241	8	-	-	PUNCT
faba-115	241	9	ferry	ferry	NOUN
faba-115	241	10	.	.	PUNCT
faba-115	242	1	2020	2020	NUM
faba-115	242	2	.	.	PUNCT
faba-115	243	1	“	"	PUNCT
faba-115	243	2	financing	finance	VERB
faba-115	243	3	the	the	DET
faba-115	243	4	european	european	PROPN
faba-115	243	5	union	union	PROPN
faba-115	243	6	:	:	PUNCT
faba-115	243	7	new	new	ADJ
faba-115	243	8	context	context	NOUN
faba-115	243	9	,	,	PUNCT
faba-115	243	10	new	new	ADJ
faba-115	243	11	responses	response	NOUN
faba-115	243	12	.	.	PUNCT
faba-115	243	13	”	"	PUNCT
faba-115	243	14	bruegel	bruegel	NOUN
faba-115	243	15	.	.	PUNCT
faba-115	244	1	https://euideas.eui.eu/wpcontent/uploads/sites/45/2020/09/fuestpisani_20200909.pdf	https://euideas.eui.eu/wpcontent/uploads/sites/45/2020/09/fuestpisani_20200909.pdf	PROPN
faba-115	244	2	.	.	PUNCT
faba-115	244	3	körner	körner	NOUN
faba-115	244	4	,	,	PUNCT
faba-115	244	5	kevin	kevin	PROPN
faba-115	244	6	.	.	PROPN
faba-115	244	7	2020	2020	NUM
faba-115	244	8	.	.	PUNCT
faba-115	245	1	“	"	PUNCT
faba-115	245	2	financing	finance	VERB
faba-115	245	3	the	the	DET
faba-115	245	4	eu	eu	PROPN
faba-115	245	5	’s	’s	PART
faba-115	245	6	recovery	recovery	NOUN
faba-115	245	7	:	:	PUNCT
faba-115	245	8	increased	increase	VERB
faba-115	245	9	budget	budget	NOUN
faba-115	245	10	ceiling	ceiling	NOUN
faba-115	245	11	and	and	CCONJ
faba-115	245	12	(	(	PUNCT
faba-115	245	13	new	new	ADJ
faba-115	245	14	)	)	PUNCT
faba-115	245	15	eu	eu	PROPN
faba-115	245	16	revenues	revenue	NOUN
faba-115	245	17	.	.	PUNCT
faba-115	245	18	”	"	PUNCT
faba-115	246	1	deutsche	deutsche	PROPN
faba-115	246	2	bank	bank	PROPN
faba-115	246	3	research	research	NOUN
faba-115	246	4	.	.	PUNCT
faba-115	247	1	oecd	oecd	PROPN
faba-115	247	2	.	.	PROPN
faba-115	247	3	2022	2022	NUM
faba-115	247	4	.	.	PUNCT
faba-115	248	1	“	"	PUNCT
faba-115	248	2	international	international	ADJ
faba-115	248	3	community	community	NOUN
faba-115	248	4	strikes	strike	VERB
faba-115	248	5	a	a	DET
faba-115	248	6	ground	ground	NOUN
faba-115	248	7	-	-	PUNCT
faba-115	248	8	breaking	break	VERB
faba-115	248	9	tax	tax	NOUN
faba-115	248	10	deal	deal	NOUN
faba-115	248	11	for	for	ADP
faba-115	248	12	the	the	DET
faba-115	248	13	digital	digital	ADJ
faba-115	248	14	age	age	NOUN
faba-115	248	15	.	.	PUNCT
faba-115	248	16	”	"	PUNCT
faba-115	248	17	2022	2022	NUM
faba-115	248	18	.	.	PUNCT
faba-115	249	1	https://www.oecd.org/tax/beps/international-community-strikes-a-ground-breaking-tax-dealfor-the-digital-age.htm	https://www.oecd.org/tax/beps/international-community-strikes-a-ground-breaking-tax-dealfor-the-digital-age.htm	PROPN
faba-115	249	2	.	.	PUNCT
faba-115	250	1	official	official	ADJ
faba-115	250	2	journal	journal	NOUN
faba-115	250	3	of	of	ADP
faba-115	250	4	the	the	DET
faba-115	250	5	european	european	PROPN
faba-115	250	6	union	union	PROPN
faba-115	250	7	.	.	PUNCT
faba-115	251	1	2012	2012	NUM
faba-115	251	2	.	.	PUNCT
faba-115	252	1	“	"	PUNCT
faba-115	252	2	consolidated	consolidated	ADJ
faba-115	252	3	versions	version	NOUN
faba-115	252	4	of	of	ADP
faba-115	252	5	the	the	DET
faba-115	252	6	treaty	treaty	NOUN
faba-115	252	7	on	on	ADP
faba-115	252	8	european	european	PROPN
faba-115	252	9	union	union	PROPN
faba-115	252	10	and	and	CCONJ
faba-115	252	11	the	the	DET
faba-115	252	12	treaty	treaty	NOUN
faba-115	252	13	on	on	ADP
faba-115	252	14	the	the	DET
faba-115	252	15	functioning	functioning	NOUN
faba-115	252	16	of	of	ADP
faba-115	252	17	the	the	DET
faba-115	252	18	european	european	PROPN
faba-115	252	19	union	union	PROPN
faba-115	252	20	.	.	PUNCT
faba-115	252	21	”	"	PUNCT
faba-115	253	1	official	official	ADJ
faba-115	253	2	journal	journal	NOUN
faba-115	253	3	of	of	ADP
faba-115	253	4	the	the	DET
faba-115	253	5	european	european	PROPN
faba-115	253	6	union	union	PROPN
faba-115	253	7	.	.	PUNCT
faba-115	254	1	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a12012e/txt	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a12012e/txt	PROPN
faba-115	254	2	.	.	PUNCT
faba-115	255	1	—	—	PUNCT
faba-115	255	2	—	—	PUNCT
faba-115	255	3	—	—	PUNCT
faba-115	255	4	.	.	PUNCT
faba-115	256	1	2020	2020	NUM
faba-115	256	2	.	.	PUNCT
faba-115	257	1	“	"	PUNCT
faba-115	257	2	council	council	NOUN
faba-115	257	3	decision	decision	NOUN
faba-115	257	4	(	(	PUNCT
faba-115	257	5	eu	eu	PROPN
faba-115	257	6	,	,	PUNCT
faba-115	257	7	euratom	euratom	NOUN
faba-115	257	8	)	)	PUNCT
faba-115	257	9	2020/2053	2020/2053	NUM
faba-115	257	10	of	of	ADP
faba-115	257	11	14	14	NUM
faba-115	257	12	december	december	PROPN
faba-115	257	13	2020	2020	NUM
faba-115	257	14	on	on	ADP
faba-115	257	15	the	the	DET
faba-115	257	16	system	system	NOUN
faba-115	257	17	of	of	ADP
faba-115	257	18	own	own	ADJ
faba-115	257	19	resources	resource	NOUN
faba-115	257	20	of	of	ADP
faba-115	257	21	the	the	DET
faba-115	257	22	european	european	PROPN
faba-115	257	23	union	union	PROPN
faba-115	257	24	and	and	CCONJ
faba-115	257	25	repealing	repeal	VERB
faba-115	257	26	decision	decision	NOUN
faba-115	257	27	2014/335	2014/335	PROPN
faba-115	257	28	/	/	SYM
faba-115	257	29	eu	eu	PROPN
faba-115	257	30	,	,	PUNCT
faba-115	257	31	euratom	euratom	NOUN
faba-115	257	32	.	.	PUNCT
faba-115	257	33	”	"	PUNCT
faba-115	257	34	official	official	ADJ
faba-115	257	35	journal	journal	NOUN
faba-115	257	36	of	of	ADP
faba-115	257	37	the	the	DET
faba-115	257	38	european	european	PROPN
faba-115	257	39	union	union	PROPN
faba-115	257	40	.	.	PUNCT
faba-115	258	1	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32020d2053	https://eur-lex.europa.eu/legalcontent/en/txt/?uri=celex%3a32020d2053	PROPN
faba-115	258	2	.	.	PUNCT
faba-115	259	1	reininger	reininger	NOUN
faba-115	259	2	,	,	PUNCT
faba-115	259	3	thomas	thomas	PROPN
faba-115	259	4	.	.	PROPN
faba-115	259	5	2021	2021	NUM
faba-115	259	6	.	.	PUNCT
faba-115	260	1	“	"	PUNCT
faba-115	260	2	the	the	DET
faba-115	260	3	eu	eu	PROPN
faba-115	260	4	budgetary	budgetary	ADJ
faba-115	260	5	package	package	NOUN
faba-115	260	6	2021	2021	NUM
faba-115	260	7	to	to	ADP
faba-115	260	8	2027	2027	NUM
faba-115	260	9	almost	almost	ADV
faba-115	260	10	finalised	finalise	VERB
faba-115	260	11	:	:	PUNCT
faba-115	260	12	an	an	DET
faba-115	260	13	assessment	assessment	NOUN
faba-115	260	14	.	.	PUNCT
faba-115	260	15	”	"	PUNCT
faba-115	261	1	vienna	vienna	NOUN
faba-115	261	2	.	.	PUNCT
faba-115	262	1	https://wiiw.ac.at/the-eu-budgetary-package-2021-to-2027-almost-finalised-anassessment-dlp-5627.pdf	https://wiiw.ac.at/the-eu-budgetary-package-2021-to-2027-almost-finalised-anassessment-dlp-5627.pdf	PROPN
faba-115	262	2	.	.	PUNCT