id	sid	tid	token	lemma	pos
faba-40	1	1	72	72	NUM
faba-40	1	2	finance	finance	NOUN
faba-40	1	3	,	,	PUNCT
faba-40	1	4	accounting	accounting	NOUN
faba-40	1	5	and	and	CCONJ
faba-40	1	6	business	business	NOUN
faba-40	1	7	analysis	analysis	NOUN
faba-40	1	8	volume	volume	NOUN
faba-40	1	9	2	2	NUM
faba-40	1	10	issue	issue	NOUN
faba-40	1	11	2	2	NUM
faba-40	1	12	,	,	PUNCT
faba-40	1	13	2020	2020	NUM
faba-40	1	14	http://faba.bg	http://faba.bg	NOUN
faba-40	1	15	trends	trend	NOUN
faba-40	1	16	and	and	CCONJ
faba-40	1	17	determinants	determinant	NOUN
faba-40	1	18	of	of	ADP
faba-40	1	19	municipal	municipal	ADJ
faba-40	1	20	fiscal	fiscal	ADJ
faba-40	1	21	disparities	disparity	NOUN
faba-40	1	22	in	in	ADP
faba-40	1	23	bulgaria	bulgaria	PROPN
faba-40	1	24	nenkova	nenkova	PROPN
faba-40	1	25	presiana	presiana	PROPN
faba-40	1	26	department	department	PROPN
faba-40	1	27	of	of	ADP
faba-40	1	28	finance	finance	NOUN
faba-40	1	29	,	,	PUNCT
faba-40	1	30	university	university	NOUN
faba-40	1	31	of	of	ADP
faba-40	1	32	national	national	ADJ
faba-40	1	33	and	and	CCONJ
faba-40	1	34	world	world	NOUN
faba-40	1	35	economy	economy	NOUN
faba-40	1	36	,	,	PUNCT
faba-40	1	37	sofia	sofia	PROPN
faba-40	1	38	,	,	PUNCT
faba-40	1	39	bulgaria	bulgaria	PROPN
faba-40	1	40	info	info	NOUN
faba-40	1	41	articles	article	NOUN
faba-40	1	42	abstract	abstract	ADJ
faba-40	1	43	history	history	NOUN
faba-40	1	44	article	article	NOUN
faba-40	1	45	:	:	PUNCT
faba-40	1	46	submitted	submit	VERB
faba-40	1	47	30	30	NUM
faba-40	1	48	may	may	NOUN
faba-40	1	49	2020	2020	NUM
faba-40	1	50	revised	revise	VERB
faba-40	1	51	27	27	NUM
faba-40	1	52	june	june	PROPN
faba-40	1	53	2020	2020	NUM
faba-40	1	54	accepted	accept	VERB
faba-40	1	55	27	27	NUM
faba-40	1	56	june	june	PROPN
faba-40	1	57	2020	2020	NUM
faba-40	1	58	the	the	DET
faba-40	1	59	purpose	purpose	NOUN
faba-40	1	60	of	of	ADP
faba-40	1	61	this	this	DET
faba-40	1	62	paper	paper	NOUN
faba-40	1	63	is	be	AUX
faba-40	1	64	to	to	PART
faba-40	1	65	examine	examine	VERB
faba-40	1	66	the	the	DET
faba-40	1	67	trends	trend	NOUN
faba-40	1	68	of	of	ADP
faba-40	1	69	municipal	municipal	ADJ
faba-40	1	70	fiscal	fiscal	ADJ
faba-40	1	71	disparities	disparity	NOUN
faba-40	1	72	in	in	ADP
faba-40	1	73	bulgaria	bulgaria	PROPN
faba-40	1	74	and	and	CCONJ
faba-40	1	75	to	to	PART
faba-40	1	76	analyze	analyze	VERB
faba-40	1	77	the	the	DET
faba-40	1	78	causes	cause	NOUN
faba-40	1	79	of	of	ADP
faba-40	1	80	the	the	DET
faba-40	1	81	existing	exist	VERB
faba-40	1	82	inequalities	inequality	NOUN
faba-40	1	83	.	.	PUNCT
faba-40	2	1	one	one	NUM
faba-40	2	2	of	of	ADP
faba-40	2	3	the	the	DET
faba-40	2	4	most	most	ADV
faba-40	2	5	challenging	challenging	ADJ
faba-40	2	6	issues	issue	NOUN
faba-40	2	7	of	of	ADP
faba-40	2	8	fiscal	fiscal	ADJ
faba-40	2	9	decentralization	decentralization	NOUN
faba-40	2	10	process	process	NOUN
faba-40	2	11	is	be	AUX
faba-40	2	12	the	the	DET
faba-40	2	13	choice	choice	NOUN
faba-40	2	14	of	of	ADP
faba-40	2	15	proper	proper	ADJ
faba-40	2	16	policy	policy	NOUN
faba-40	2	17	response	response	NOUN
faba-40	2	18	to	to	ADP
faba-40	2	19	the	the	DET
faba-40	2	20	existing	exist	VERB
faba-40	2	21	fiscal	fiscal	ADJ
faba-40	2	22	disparities	disparity	NOUN
faba-40	2	23	among	among	ADP
faba-40	2	24	local	local	ADJ
faba-40	2	25	governments	government	NOUN
faba-40	2	26	.	.	PUNCT
faba-40	3	1	the	the	DET
faba-40	3	2	identification	identification	NOUN
faba-40	3	3	of	of	ADP
faba-40	3	4	fiscal	fiscal	ADJ
faba-40	3	5	inequalities	inequality	NOUN
faba-40	3	6	at	at	ADP
faba-40	3	7	local	local	ADJ
faba-40	3	8	level	level	NOUN
faba-40	3	9	and	and	CCONJ
faba-40	3	10	its	its	PRON
faba-40	3	11	determinants	determinant	NOUN
faba-40	3	12	is	be	AUX
faba-40	3	13	a	a	DET
faba-40	3	14	starting	starting	NOUN
faba-40	3	15	point	point	NOUN
faba-40	3	16	in	in	ADP
faba-40	3	17	developing	develop	VERB
faba-40	3	18	an	an	DET
faba-40	3	19	equalizing	equalizing	NOUN
faba-40	3	20	mechanism	mechanism	NOUN
faba-40	3	21	that	that	PRON
faba-40	3	22	has	have	VERB
faba-40	3	23	a	a	DET
faba-40	3	24	potential	potential	NOUN
faba-40	3	25	to	to	PART
faba-40	3	26	reduce	reduce	VERB
faba-40	3	27	these	these	DET
faba-40	3	28	inequalities	inequality	NOUN
faba-40	3	29	.	.	PUNCT
faba-40	4	1	hence	hence	ADV
faba-40	4	2	,	,	PUNCT
faba-40	4	3	with	with	ADP
faba-40	4	4	this	this	DET
faba-40	4	5	study	study	NOUN
faba-40	4	6	we	we	PRON
faba-40	4	7	aim	aim	VERB
faba-40	4	8	to	to	PART
faba-40	4	9	contribute	contribute	VERB
faba-40	4	10	to	to	ADP
faba-40	4	11	a	a	DET
faba-40	4	12	better	well	ADJ
faba-40	4	13	understanding	understanding	NOUN
faba-40	4	14	about	about	ADP
faba-40	4	15	horizontal	horizontal	ADJ
faba-40	4	16	fiscal	fiscal	ADJ
faba-40	4	17	imbalance	imbalance	NOUN
faba-40	4	18	in	in	ADP
faba-40	4	19	bulgaria	bulgaria	PROPN
faba-40	4	20	.	.	PUNCT
faba-40	5	1	municipal	municipal	ADJ
faba-40	5	2	fiscal	fiscal	ADJ
faba-40	5	3	disparities	disparity	NOUN
faba-40	5	4	are	be	AUX
faba-40	5	5	measured	measure	VERB
faba-40	5	6	in	in	ADP
faba-40	5	7	terms	term	NOUN
faba-40	5	8	of	of	ADP
faba-40	5	9	differences	difference	NOUN
faba-40	5	10	in	in	ADP
faba-40	5	11	municipal	municipal	ADJ
faba-40	5	12	own	own	ADJ
faba-40	5	13	revenue	revenue	NOUN
faba-40	5	14	,	,	PUNCT
faba-40	5	15	i.e.	i.e.	X
faba-40	5	16	local	local	ADJ
faba-40	5	17	tax	tax	NOUN
faba-40	5	18	revenue	revenue	NOUN
faba-40	5	19	,	,	PUNCT
faba-40	5	20	user	user	NOUN
faba-40	5	21	fees	fee	NOUN
faba-40	5	22	and	and	CCONJ
faba-40	5	23	charges	charge	NOUN
faba-40	5	24	,	,	PUNCT
faba-40	5	25	and	and	CCONJ
faba-40	5	26	other	other	ADJ
faba-40	5	27	non	non	ADJ
faba-40	5	28	-	-	ADJ
faba-40	5	29	tax	tax	ADJ
faba-40	5	30	revenue	revenue	NOUN
faba-40	5	31	.	.	PUNCT
faba-40	6	1	the	the	DET
faba-40	6	2	analysis	analysis	NOUN
faba-40	6	3	of	of	ADP
faba-40	6	4	horizontal	horizontal	ADJ
faba-40	6	5	fiscal	fiscal	ADJ
faba-40	6	6	imbalance	imbalance	NOUN
faba-40	6	7	covers	cover	VERB
faba-40	6	8	the	the	DET
faba-40	6	9	period	period	NOUN
faba-40	6	10	2007	2007	NUM
faba-40	6	11	-	-	SYM
faba-40	6	12	2018	2018	NUM
faba-40	6	13	and	and	CCONJ
faba-40	6	14	uses	use	VERB
faba-40	6	15	several	several	ADJ
faba-40	6	16	statistics	statistic	NOUN
faba-40	6	17	measures	measure	NOUN
faba-40	6	18	to	to	PART
faba-40	6	19	yield	yield	VERB
faba-40	6	20	a	a	DET
faba-40	6	21	complete	complete	ADJ
faba-40	6	22	picture	picture	NOUN
faba-40	6	23	of	of	ADP
faba-40	6	24	the	the	DET
faba-40	6	25	trend	trend	NOUN
faba-40	6	26	of	of	ADP
faba-40	6	27	municipal	municipal	ADJ
faba-40	6	28	fiscal	fiscal	ADJ
faba-40	6	29	disparities	disparity	NOUN
faba-40	6	30	.	.	PUNCT
faba-40	7	1	the	the	DET
faba-40	7	2	main	main	ADJ
faba-40	7	3	findings	finding	NOUN
faba-40	7	4	suggest	suggest	VERB
faba-40	7	5	that	that	SCONJ
faba-40	7	6	disparities	disparity	NOUN
faba-40	7	7	among	among	ADP
faba-40	7	8	municipalities	municipality	NOUN
faba-40	7	9	in	in	ADP
faba-40	7	10	terms	term	NOUN
faba-40	7	11	of	of	ADP
faba-40	7	12	own	own	ADJ
faba-40	7	13	-	-	PUNCT
faba-40	7	14	source	source	NOUN
faba-40	7	15	revenue	revenue	NOUN
faba-40	7	16	were	be	AUX
faba-40	7	17	smaller	small	ADJ
faba-40	7	18	at	at	ADP
faba-40	7	19	the	the	DET
faba-40	7	20	end	end	NOUN
faba-40	7	21	of	of	ADP
faba-40	7	22	the	the	DET
faba-40	7	23	period	period	NOUN
faba-40	7	24	than	than	ADP
faba-40	7	25	those	those	PRON
faba-40	7	26	at	at	ADP
faba-40	7	27	the	the	DET
faba-40	7	28	beginning	beginning	NOUN
faba-40	7	29	of	of	ADP
faba-40	7	30	the	the	DET
faba-40	7	31	period	period	NOUN
faba-40	7	32	as	as	SCONJ
faba-40	7	33	measured	measure	VERB
faba-40	7	34	by	by	ADP
faba-40	7	35	the	the	DET
faba-40	7	36	maximum	maximum	PROPN
faba-40	7	37	-	-	PUNCT
faba-40	7	38	to	to	ADP
faba-40	7	39	-	-	PUNCT
faba-40	7	40	minimum	minimum	NOUN
faba-40	7	41	ratio	ratio	NOUN
faba-40	7	42	and	and	CCONJ
faba-40	7	43	the	the	DET
faba-40	7	44	coefficient	coefficient	NOUN
faba-40	7	45	of	of	ADP
faba-40	7	46	variation	variation	NOUN
faba-40	7	47	.	.	PUNCT
faba-40	8	1	regardless	regardless	ADV
faba-40	8	2	,	,	PUNCT
faba-40	8	3	municipal	municipal	ADJ
faba-40	8	4	fiscal	fiscal	ADJ
faba-40	8	5	disparities	disparity	NOUN
faba-40	8	6	are	be	AUX
faba-40	8	7	still	still	ADV
faba-40	8	8	considerable	considerable	ADJ
faba-40	8	9	with	with	ADP
faba-40	8	10	very	very	ADV
faba-40	8	11	few	few	ADJ
faba-40	8	12	rich	rich	ADJ
faba-40	8	13	municipalities	municipality	NOUN
faba-40	8	14	which	which	DET
faba-40	8	15	level	level	NOUN
faba-40	8	16	of	of	ADP
faba-40	8	17	own	own	ADJ
faba-40	8	18	-	-	PUNCT
faba-40	8	19	source	source	NOUN
faba-40	8	20	revenue	revenue	NOUN
faba-40	8	21	per	per	ADP
faba-40	8	22	capita	capita	NOUN
faba-40	8	23	is	be	AUX
faba-40	8	24	in	in	ADP
faba-40	8	25	sharp	sharp	ADJ
faba-40	8	26	contrast	contrast	NOUN
faba-40	8	27	to	to	ADP
faba-40	8	28	the	the	DET
faba-40	8	29	rest	rest	NOUN
faba-40	8	30	of	of	ADP
faba-40	8	31	the	the	DET
faba-40	8	32	municipalities	municipality	NOUN
faba-40	8	33	.	.	PUNCT
faba-40	9	1	keywords	keyword	NOUN
faba-40	9	2	:	:	PUNCT
faba-40	9	3	fiscal	fiscal	ADJ
faba-40	9	4	decentralization	decentralization	NOUN
faba-40	9	5	,	,	PUNCT
faba-40	9	6	fiscal	fiscal	ADJ
faba-40	9	7	disparities	disparity	NOUN
faba-40	9	8	,	,	PUNCT
faba-40	9	9	inequity	inequity	NOUN
faba-40	9	10	address	address	NOUN
faba-40	9	11	correspondence	correspondence	NOUN
faba-40	9	12	:	:	PUNCT
faba-40	10	1	e	e	X
faba-40	10	2	-	-	NOUN
faba-40	10	3	mail	mail	NOUN
faba-40	10	4	:	:	PUNCT
faba-40	10	5	pnenkova@unwe.bg	pnenkova@unwe.bg	PROPN
faba-40	10	6	nenkova	nenkova	PROPN
faba-40	10	7	presiana	presiana	PROPN
faba-40	10	8	et	et	PROPN
faba-40	10	9	al	al	PROPN
faba-40	10	10	.	.	PUNCT
faba-40	10	11	/	/	SYM
faba-40	10	12	finance	finance	NOUN
faba-40	10	13	,	,	PUNCT
faba-40	10	14	accounting	accounting	NOUN
faba-40	10	15	and	and	CCONJ
faba-40	10	16	business	business	NOUN
faba-40	10	17	analysis	analysis	NOUN
faba-40	10	18	2	2	NUM
faba-40	10	19	(	(	PUNCT
faba-40	10	20	2	2	NUM
faba-40	10	21	)	)	PUNCT
faba-40	10	22	2020	2020	NUM
faba-40	10	23	73	73	NUM
faba-40	10	24	introduction	introduction	NOUN
faba-40	10	25	until	until	SCONJ
faba-40	10	26	1990	1990	NUM
faba-40	10	27	bulgarian	bulgarian	ADJ
faba-40	10	28	public	public	ADJ
faba-40	10	29	sector	sector	NOUN
faba-40	10	30	operated	operate	VERB
faba-40	10	31	within	within	ADP
faba-40	10	32	a	a	DET
faba-40	10	33	centralized	centralized	ADJ
faba-40	10	34	financial	financial	ADJ
faba-40	10	35	and	and	CCONJ
faba-40	10	36	administrative	administrative	ADJ
faba-40	10	37	structure	structure	NOUN
faba-40	10	38	.	.	PUNCT
faba-40	11	1	following	follow	VERB
faba-40	11	2	the	the	DET
faba-40	11	3	collapse	collapse	NOUN
faba-40	11	4	of	of	ADP
faba-40	11	5	the	the	DET
faba-40	11	6	old	old	ADJ
faba-40	11	7	system	system	NOUN
faba-40	11	8	,	,	PUNCT
faba-40	11	9	decentralization	decentralization	NOUN
faba-40	11	10	has	have	AUX
faba-40	11	11	become	become	VERB
faba-40	11	12	a	a	DET
faba-40	11	13	key	key	ADJ
faba-40	11	14	part	part	NOUN
faba-40	11	15	of	of	ADP
faba-40	11	16	the	the	DET
faba-40	11	17	country	country	NOUN
faba-40	11	18	’s	’s	PART
faba-40	11	19	transformation	transformation	NOUN
faba-40	11	20	thrust	thrust	NOUN
faba-40	11	21	.	.	PUNCT
faba-40	12	1	despite	despite	SCONJ
faba-40	12	2	the	the	DET
faba-40	12	3	increasing	increase	VERB
faba-40	12	4	pressure	pressure	NOUN
faba-40	12	5	to	to	PART
faba-40	12	6	decentralize	decentralize	VERB
faba-40	12	7	public	public	ADJ
faba-40	12	8	finance	finance	NOUN
faba-40	12	9	,	,	PUNCT
faba-40	12	10	the	the	DET
faba-40	12	11	implementation	implementation	NOUN
faba-40	12	12	of	of	ADP
faba-40	12	13	fiscal	fiscal	ADJ
faba-40	12	14	reforms	reform	NOUN
faba-40	12	15	in	in	ADP
faba-40	12	16	the	the	DET
faba-40	12	17	vertical	vertical	ADJ
faba-40	12	18	public	public	ADJ
faba-40	12	19	sector	sector	NOUN
faba-40	12	20	and	and	CCONJ
faba-40	12	21	the	the	DET
faba-40	12	22	designation	designation	NOUN
faba-40	12	23	of	of	ADP
faba-40	12	24	fiscal	fiscal	ADJ
faba-40	12	25	roles	role	NOUN
faba-40	12	26	among	among	ADP
faba-40	12	27	the	the	DET
faba-40	12	28	various	various	ADJ
faba-40	12	29	levels	level	NOUN
faba-40	12	30	of	of	ADP
faba-40	12	31	governance	governance	NOUN
faba-40	12	32	were	be	AUX
faba-40	12	33	not	not	PART
faba-40	12	34	seen	see	VERB
faba-40	12	35	as	as	ADP
faba-40	12	36	central	central	ADJ
faba-40	12	37	on	on	ADP
faba-40	12	38	the	the	DET
faba-40	12	39	agenda	agenda	NOUN
faba-40	12	40	in	in	ADP
faba-40	12	41	the	the	DET
faba-40	12	42	early	early	ADJ
faba-40	12	43	years	year	NOUN
faba-40	12	44	of	of	ADP
faba-40	12	45	transition	transition	NOUN
faba-40	12	46	.	.	PUNCT
faba-40	13	1	as	as	ADP
faba-40	13	2	in	in	ADP
faba-40	13	3	the	the	DET
faba-40	13	4	case	case	NOUN
faba-40	13	5	to	to	ADP
faba-40	13	6	other	other	ADJ
faba-40	13	7	economies	economy	NOUN
faba-40	13	8	in	in	ADP
faba-40	13	9	transition	transition	NOUN
faba-40	13	10	,	,	PUNCT
faba-40	13	11	in	in	ADP
faba-40	13	12	the	the	DET
faba-40	13	13	period	period	NOUN
faba-40	13	14	following	follow	VERB
faba-40	13	15	the	the	DET
faba-40	13	16	political	political	ADJ
faba-40	13	17	transformation	transformation	NOUN
faba-40	13	18	,	,	PUNCT
faba-40	13	19	the	the	DET
faba-40	13	20	priority	priority	NOUN
faba-40	13	21	was	be	AUX
faba-40	13	22	to	to	PART
faba-40	13	23	shift	shift	VERB
faba-40	13	24	away	away	ADV
faba-40	13	25	from	from	ADP
faba-40	13	26	an	an	DET
faba-40	13	27	administrative	administrative	ADJ
faba-40	13	28	command	command	NOUN
faba-40	13	29	system	system	NOUN
faba-40	13	30	to	to	ADP
faba-40	13	31	a	a	DET
faba-40	13	32	free	free	ADJ
faba-40	13	33	market	market	NOUN
faba-40	13	34	economy	economy	NOUN
faba-40	13	35	,	,	PUNCT
faba-40	13	36	focusing	focus	VERB
faba-40	13	37	on	on	ADP
faba-40	13	38	setting	set	VERB
faba-40	13	39	up	up	ADP
faba-40	13	40	a	a	DET
faba-40	13	41	legislative	legislative	ADJ
faba-40	13	42	and	and	CCONJ
faba-40	13	43	an	an	DET
faba-40	13	44	institutional	institutional	ADJ
faba-40	13	45	framework	framework	NOUN
faba-40	13	46	necessary	necessary	ADJ
faba-40	13	47	to	to	PART
faba-40	13	48	ensure	ensure	VERB
faba-40	13	49	the	the	DET
faba-40	13	50	proper	proper	ADJ
faba-40	13	51	functioning	functioning	NOUN
faba-40	13	52	of	of	ADP
faba-40	13	53	the	the	DET
faba-40	13	54	new	new	ADJ
faba-40	13	55	economic	economic	ADJ
faba-40	13	56	system	system	NOUN
faba-40	13	57	,	,	PUNCT
faba-40	13	58	dismantle	dismantle	VERB
faba-40	13	59	state	state	NOUN
faba-40	13	60	ownership	ownership	NOUN
faba-40	13	61	,	,	PUNCT
faba-40	13	62	restructure	restructure	VERB
faba-40	13	63	the	the	DET
faba-40	13	64	financial	financial	ADJ
faba-40	13	65	system	system	NOUN
faba-40	13	66	,	,	PUNCT
faba-40	13	67	liberate	liberate	VERB
faba-40	13	68	prices	price	NOUN
faba-40	13	69	,	,	PUNCT
faba-40	13	70	etc	etc	X
faba-40	13	71	.	.	X
faba-40	13	72	in	in	ADP
faba-40	13	73	the	the	DET
faba-40	13	74	late	late	ADJ
faba-40	13	75	1990s	1990	NOUN
faba-40	13	76	,	,	PUNCT
faba-40	13	77	several	several	ADJ
faba-40	13	78	different	different	ADJ
faba-40	13	79	policies	policy	NOUN
faba-40	13	80	were	be	AUX
faba-40	13	81	implemented	implement	VERB
faba-40	13	82	,	,	PUNCT
faba-40	13	83	for	for	ADP
faba-40	13	84	the	the	DET
faba-40	13	85	purpose	purpose	NOUN
faba-40	13	86	of	of	ADP
faba-40	13	87	promoting	promote	VERB
faba-40	13	88	local	local	ADJ
faba-40	13	89	autonomy	autonomy	NOUN
faba-40	13	90	and	and	CCONJ
faba-40	13	91	increasing	increase	VERB
faba-40	13	92	local	local	ADJ
faba-40	13	93	governments	government	NOUN
faba-40	13	94	financial	financial	ADJ
faba-40	13	95	capacity	capacity	NOUN
faba-40	13	96	.	.	PUNCT
faba-40	14	1	a	a	DET
faba-40	14	2	second	second	ADJ
faba-40	14	3	wave	wave	NOUN
faba-40	14	4	of	of	ADP
faba-40	14	5	reforms	reform	NOUN
faba-40	14	6	emerged	emerge	VERB
faba-40	14	7	in	in	ADP
faba-40	14	8	midand	midand	NOUN
faba-40	14	9	late	late	ADJ
faba-40	14	10	2000	2000	NUM
faba-40	14	11	,	,	PUNCT
faba-40	14	12	when	when	SCONJ
faba-40	14	13	local	local	ADJ
faba-40	14	14	tax	tax	NOUN
faba-40	14	15	administrations	administration	NOUN
faba-40	14	16	were	be	AUX
faba-40	14	17	set	set	VERB
faba-40	14	18	up	up	ADP
faba-40	14	19	and	and	CCONJ
faba-40	14	20	local	local	ADJ
faba-40	14	21	government	government	NOUN
faba-40	14	22	authorities	authority	NOUN
faba-40	14	23	were	be	AUX
faba-40	14	24	delegated	delegate	VERB
faba-40	14	25	discretionary	discretionary	ADJ
faba-40	14	26	powers	power	NOUN
faba-40	14	27	to	to	PART
faba-40	14	28	set	set	VERB
faba-40	14	29	local	local	ADJ
faba-40	14	30	tax	tax	NOUN
faba-40	14	31	rates	rate	NOUN
faba-40	14	32	,	,	PUNCT
faba-40	14	33	within	within	ADP
faba-40	14	34	a	a	DET
faba-40	14	35	range	range	NOUN
faba-40	14	36	established	establish	VERB
faba-40	14	37	by	by	ADP
faba-40	14	38	law	law	NOUN
faba-40	14	39	.	.	PUNCT
faba-40	15	1	alongside	alongside	ADP
faba-40	15	2	such	such	ADJ
faba-40	15	3	ongoing	ongoing	ADJ
faba-40	15	4	reforms	reform	NOUN
faba-40	15	5	in	in	ADP
faba-40	15	6	the	the	DET
faba-40	15	7	area	area	NOUN
faba-40	15	8	of	of	ADP
faba-40	15	9	local	local	ADJ
faba-40	15	10	finance	finance	NOUN
faba-40	15	11	,	,	PUNCT
faba-40	15	12	bulgaria	bulgaria	PROPN
faba-40	15	13	has	have	AUX
faba-40	15	14	seen	see	VERB
faba-40	15	15	an	an	DET
faba-40	15	16	upsurge	upsurge	NOUN
faba-40	15	17	in	in	ADP
faba-40	15	18	the	the	DET
faba-40	15	19	number	number	NOUN
faba-40	15	20	of	of	ADP
faba-40	15	21	analyses	analysis	NOUN
faba-40	15	22	examining	examine	VERB
faba-40	15	23	the	the	DET
faba-40	15	24	development	development	NOUN
faba-40	15	25	and	and	CCONJ
faba-40	15	26	effects	effect	NOUN
faba-40	15	27	of	of	ADP
faba-40	15	28	the	the	DET
faba-40	15	29	fiscal	fiscal	ADJ
faba-40	15	30	decentralization	decentralization	NOUN
faba-40	15	31	process	process	NOUN
faba-40	15	32	.	.	PUNCT
faba-40	16	1	these	these	DET
faba-40	16	2	studies	study	NOUN
faba-40	16	3	explored	explore	VERB
faba-40	16	4	and	and	CCONJ
faba-40	16	5	discussed	discuss	VERB
faba-40	16	6	opportunities	opportunity	NOUN
faba-40	16	7	to	to	PART
faba-40	16	8	achieve	achieve	VERB
faba-40	16	9	sound	sound	ADJ
faba-40	16	10	financial	financial	ADJ
faba-40	16	11	management	management	NOUN
faba-40	16	12	,	,	PUNCT
faba-40	16	13	the	the	DET
faba-40	16	14	development	development	NOUN
faba-40	16	15	of	of	ADP
faba-40	16	16	municipal	municipal	ADJ
faba-40	16	17	debt	debt	NOUN
faba-40	16	18	capacity	capacity	NOUN
faba-40	16	19	and	and	CCONJ
faba-40	16	20	the	the	DET
faba-40	16	21	possibilities	possibility	NOUN
faba-40	16	22	to	to	PART
faba-40	16	23	expand	expand	VERB
faba-40	16	24	the	the	DET
faba-40	16	25	financial	financial	ADJ
faba-40	16	26	autonomy	autonomy	NOUN
faba-40	16	27	of	of	ADP
faba-40	16	28	local	local	ADJ
faba-40	16	29	government	government	NOUN
faba-40	16	30	authorities	authority	NOUN
faba-40	16	31	,	,	PUNCT
faba-40	16	32	and	and	CCONJ
faba-40	16	33	subsequent	subsequent	ADJ
faba-40	16	34	steps	step	NOUN
faba-40	16	35	towards	towards	ADP
faba-40	16	36	fiscal	fiscal	ADJ
faba-40	16	37	decentralization	decentralization	NOUN
faba-40	16	38	(	(	PUNCT
faba-40	16	39	stoilova	stoilova	PROPN
faba-40	16	40	2009	2009	NUM
faba-40	16	41	,	,	PUNCT
faba-40	16	42	kalcheva	kalcheva	PROPN
faba-40	16	43	2017	2017	NUM
faba-40	16	44	;	;	PUNCT
faba-40	16	45	zahariev	zahariev	NOUN
faba-40	16	46	2017	2017	NUM
faba-40	16	47	)	)	PUNCT
faba-40	16	48	.	.	PUNCT
faba-40	17	1	interpreting	interpret	VERB
faba-40	17	2	issues	issue	NOUN
faba-40	17	3	related	relate	VERB
faba-40	17	4	to	to	ADP
faba-40	17	5	the	the	DET
faba-40	17	6	horizontal	horizontal	ADJ
faba-40	17	7	fiscal	fiscal	ADJ
faba-40	17	8	imbalance	imbalance	NOUN
faba-40	17	9	does	do	AUX
faba-40	17	10	not	not	PART
faba-40	17	11	have	have	VERB
faba-40	17	12	an	an	DET
faba-40	17	13	ample	ample	ADJ
faba-40	17	14	track	track	NOUN
faba-40	17	15	-	-	PUNCT
faba-40	17	16	record	record	NOUN
faba-40	17	17	in	in	ADP
faba-40	17	18	bulgaria	bulgaria	PROPN
faba-40	17	19	and	and	CCONJ
faba-40	17	20	more	more	ADJ
faba-40	17	21	research	research	NOUN
faba-40	17	22	is	be	AUX
faba-40	17	23	needed	need	VERB
faba-40	17	24	to	to	PART
faba-40	17	25	systematically	systematically	ADV
faba-40	17	26	examine	examine	VERB
faba-40	17	27	the	the	DET
faba-40	17	28	distributional	distributional	ADJ
faba-40	17	29	effects	effect	NOUN
faba-40	17	30	of	of	ADP
faba-40	17	31	fiscal	fiscal	ADJ
faba-40	17	32	decentralization	decentralization	NOUN
faba-40	17	33	reforms	reform	NOUN
faba-40	17	34	,	,	PUNCT
faba-40	17	35	since	since	SCONJ
faba-40	17	36	they	they	PRON
faba-40	17	37	could	could	AUX
faba-40	17	38	result	result	VERB
faba-40	17	39	“	"	PUNCT
faba-40	17	40	in	in	ADP
faba-40	17	41	different	different	ADJ
faba-40	17	42	regions	region	NOUN
faba-40	17	43	having	have	VERB
faba-40	17	44	differing	differ	VERB
faba-40	17	45	abilities	ability	NOUN
faba-40	17	46	to	to	PART
faba-40	17	47	provide	provide	VERB
faba-40	17	48	given	give	VERB
faba-40	17	49	levels	level	NOUN
faba-40	17	50	of	of	ADP
faba-40	17	51	public	public	ADJ
faba-40	17	52	goods	good	NOUN
faba-40	17	53	and	and	CCONJ
faba-40	17	54	services”(boadway	services”(boadway	PROPN
faba-40	17	55	2004	2004	NUM
faba-40	17	56	)	)	PUNCT
faba-40	17	57	.	.	PUNCT
faba-40	18	1	the	the	DET
faba-40	18	2	heavy	heavy	ADJ
faba-40	18	3	persistence	persistence	NOUN
faba-40	18	4	of	of	ADP
faba-40	18	5	central	central	ADJ
faba-40	18	6	government	government	NOUN
faba-40	18	7	grants	grant	NOUN
faba-40	18	8	in	in	ADP
faba-40	18	9	municipal	municipal	ADJ
faba-40	18	10	budgets	budget	NOUN
faba-40	18	11	in	in	ADP
faba-40	18	12	bulgaria	bulgaria	PROPN
faba-40	18	13	shows	show	VERB
faba-40	18	14	that	that	SCONJ
faba-40	18	15	the	the	DET
faba-40	18	16	expenditure	expenditure	NOUN
faba-40	18	17	assignment	assignment	NOUN
faba-40	18	18	was	be	AUX
faba-40	18	19	not	not	PART
faba-40	18	20	supported	support	VERB
faba-40	18	21	by	by	ADP
faba-40	18	22	an	an	DET
faba-40	18	23	adequate	adequate	ADJ
faba-40	18	24	revenue	revenue	NOUN
faba-40	18	25	assignment	assignment	NOUN
faba-40	18	26	between	between	ADP
faba-40	18	27	levels	level	NOUN
faba-40	18	28	of	of	ADP
faba-40	18	29	governments	government	NOUN
faba-40	18	30	,	,	PUNCT
faba-40	18	31	meaning	mean	VERB
faba-40	18	32	also	also	ADV
faba-40	18	33	high	high	ADJ
faba-40	18	34	levels	level	NOUN
faba-40	18	35	of	of	ADP
faba-40	18	36	vertical	vertical	ADJ
faba-40	18	37	fiscal	fiscal	ADJ
faba-40	18	38	imbalance	imbalance	NOUN
faba-40	18	39	.	.	PUNCT
faba-40	19	1	at	at	ADP
faba-40	19	2	the	the	DET
faba-40	19	3	same	same	ADJ
faba-40	19	4	time	time	NOUN
faba-40	19	5	,	,	PUNCT
faba-40	19	6	the	the	DET
faba-40	19	7	transfer	transfer	NOUN
faba-40	19	8	scheme	scheme	NOUN
faba-40	19	9	applied	apply	VERB
faba-40	19	10	throughout	throughout	ADP
faba-40	19	11	the	the	DET
faba-40	19	12	years	year	NOUN
faba-40	19	13	with	with	ADP
faba-40	19	14	the	the	DET
faba-40	19	15	aim	aim	NOUN
faba-40	19	16	to	to	PART
faba-40	19	17	reduce	reduce	VERB
faba-40	19	18	differences	difference	NOUN
faba-40	19	19	in	in	ADP
faba-40	19	20	local	local	ADJ
faba-40	19	21	governments	government	NOUN
faba-40	19	22	fiscal	fiscal	ADJ
faba-40	19	23	capacity	capacity	NOUN
faba-40	19	24	and	and	CCONJ
faba-40	19	25	expenditure	expenditure	NOUN
faba-40	19	26	needs	need	NOUN
faba-40	19	27	had	have	VERB
faba-40	19	28	a	a	DET
faba-40	19	29	rather	rather	ADV
faba-40	19	30	mild	mild	ADJ
faba-40	19	31	disparity	disparity	NOUN
faba-40	19	32	reducing	reduce	VERB
faba-40	19	33	effect	effect	NOUN
faba-40	19	34	(	(	PUNCT
faba-40	19	35	nenkova	nenkova	NOUN
faba-40	19	36	,	,	PUNCT
faba-40	19	37	2019	2019	NUM
faba-40	19	38	)	)	PUNCT
faba-40	19	39	.	.	PUNCT
faba-40	20	1	if	if	SCONJ
faba-40	20	2	not	not	PART
faba-40	20	3	properly	properly	ADV
faba-40	20	4	addressed	address	VERB
faba-40	20	5	,	,	PUNCT
faba-40	20	6	municipal	municipal	ADJ
faba-40	20	7	fiscal	fiscal	ADJ
faba-40	20	8	disparities	disparity	NOUN
faba-40	20	9	will	will	AUX
faba-40	20	10	continue	continue	VERB
faba-40	20	11	to	to	PART
faba-40	20	12	lead	lead	VERB
faba-40	20	13	to	to	ADP
faba-40	20	14	an	an	DET
faba-40	20	15	unequal	unequal	ADJ
faba-40	20	16	access	access	NOUN
faba-40	20	17	of	of	ADP
faba-40	20	18	citizens	citizen	NOUN
faba-40	20	19	to	to	ADP
faba-40	20	20	main	main	ADJ
faba-40	20	21	local	local	ADJ
faba-40	20	22	public	public	ADJ
faba-40	20	23	services	service	NOUN
faba-40	20	24	.	.	PUNCT
faba-40	21	1	moreover	moreover	ADV
faba-40	21	2	,	,	PUNCT
faba-40	21	3	the	the	DET
faba-40	21	4	existing	exist	VERB
faba-40	21	5	inequalities	inequality	NOUN
faba-40	21	6	could	could	AUX
faba-40	21	7	also	also	ADV
faba-40	21	8	be	be	AUX
faba-40	21	9	deepened	deepen	VERB
faba-40	21	10	by	by	ADP
faba-40	21	11	the	the	DET
faba-40	21	12	growing	grow	VERB
faba-40	21	13	concentration	concentration	NOUN
faba-40	21	14	of	of	ADP
faba-40	21	15	population	population	NOUN
faba-40	21	16	and	and	CCONJ
faba-40	21	17	economic	economic	ADJ
faba-40	21	18	activity	activity	NOUN
faba-40	21	19	in	in	ADP
faba-40	21	20	few	few	ADJ
faba-40	21	21	local	local	ADJ
faba-40	21	22	territorial	territorial	ADJ
faba-40	21	23	units	unit	NOUN
faba-40	21	24	.	.	PUNCT
faba-40	22	1	not	not	PART
faba-40	22	2	at	at	ADV
faba-40	22	3	least	least	ADJ
faba-40	22	4	,	,	PUNCT
faba-40	22	5	the	the	DET
faba-40	22	6	sudden	sudden	ADJ
faba-40	22	7	and	and	CCONJ
faba-40	22	8	extensive	extensive	ADJ
faba-40	22	9	economic	economic	ADJ
faba-40	22	10	impacts	impact	NOUN
faba-40	22	11	of	of	ADP
faba-40	22	12	coronavirus	coronavirus	NOUN
faba-40	22	13	pandemic	pandemic	ADJ
faba-40	22	14	could	could	AUX
faba-40	22	15	also	also	ADV
faba-40	22	16	contribute	contribute	VERB
faba-40	22	17	to	to	ADP
faba-40	22	18	municipal	municipal	ADJ
faba-40	22	19	divergence	divergence	NOUN
faba-40	22	20	.	.	PUNCT
faba-40	23	1	the	the	DET
faba-40	23	2	purpose	purpose	NOUN
faba-40	23	3	of	of	ADP
faba-40	23	4	this	this	DET
faba-40	23	5	study	study	NOUN
faba-40	23	6	is	be	AUX
faba-40	23	7	to	to	PART
faba-40	23	8	analyze	analyze	VERB
faba-40	23	9	the	the	DET
faba-40	23	10	trends	trend	NOUN
faba-40	23	11	of	of	ADP
faba-40	23	12	municipal	municipal	ADJ
faba-40	23	13	fiscal	fiscal	ADJ
faba-40	23	14	disparities	disparity	NOUN
faba-40	23	15	in	in	ADP
faba-40	23	16	bulgaria	bulgaria	PROPN
faba-40	23	17	and	and	CCONJ
faba-40	23	18	to	to	PART
faba-40	23	19	identify	identify	VERB
faba-40	23	20	the	the	DET
faba-40	23	21	causes	cause	NOUN
faba-40	23	22	of	of	ADP
faba-40	23	23	those	those	DET
faba-40	23	24	disparities	disparity	NOUN
faba-40	23	25	.	.	PUNCT
faba-40	24	1	the	the	DET
faba-40	24	2	identification	identification	NOUN
faba-40	24	3	of	of	ADP
faba-40	24	4	the	the	DET
faba-40	24	5	determinants	determinant	NOUN
faba-40	24	6	of	of	ADP
faba-40	24	7	fiscal	fiscal	ADJ
faba-40	24	8	inequality	inequality	NOUN
faba-40	24	9	at	at	ADP
faba-40	24	10	local	local	ADJ
faba-40	24	11	level	level	NOUN
faba-40	24	12	is	be	AUX
faba-40	24	13	important	important	ADJ
faba-40	24	14	since	since	SCONJ
faba-40	24	15	it	it	PRON
faba-40	24	16	would	would	AUX
faba-40	24	17	suggest	suggest	VERB
faba-40	24	18	the	the	DET
faba-40	24	19	right	right	ADJ
faba-40	24	20	direction	direction	NOUN
faba-40	24	21	in	in	ADP
faba-40	24	22	equalization	equalization	NOUN
faba-40	24	23	policy	policy	NOUN
faba-40	24	24	design	design	NOUN
faba-40	24	25	.	.	PUNCT
faba-40	25	1	therefore	therefore	ADV
faba-40	25	2	,	,	PUNCT
faba-40	25	3	the	the	DET
faba-40	25	4	current	current	ADJ
faba-40	25	5	paper	paper	NOUN
faba-40	25	6	aims	aim	VERB
faba-40	25	7	at	at	ADP
faba-40	25	8	contributing	contribute	VERB
faba-40	25	9	to	to	ADP
faba-40	25	10	a	a	DET
faba-40	25	11	better	well	ADJ
faba-40	25	12	understanding	understanding	NOUN
faba-40	25	13	about	about	ADP
faba-40	25	14	municipal	municipal	ADJ
faba-40	25	15	fiscal	fiscal	ADJ
faba-40	25	16	disparities	disparity	NOUN
faba-40	25	17	in	in	ADP
faba-40	25	18	bulgaria	bulgaria	PROPN
faba-40	25	19	–	–	PUNCT
faba-40	25	20	did	do	AUX
faba-40	25	21	they	they	PRON
faba-40	25	22	narrowed	narrow	VERB
faba-40	25	23	or	or	CCONJ
faba-40	25	24	widened	widen	VERB
faba-40	25	25	during	during	ADP
faba-40	25	26	the	the	DET
faba-40	25	27	period	period	NOUN
faba-40	25	28	under	under	ADP
faba-40	25	29	review	review	NOUN
faba-40	25	30	,	,	PUNCT
faba-40	25	31	and	and	CCONJ
faba-40	25	32	what	what	PRON
faba-40	25	33	factors	factor	NOUN
faba-40	25	34	cause	cause	VERB
faba-40	25	35	the	the	DET
faba-40	25	36	inequality	inequality	NOUN
faba-40	25	37	at	at	ADP
faba-40	25	38	local	local	ADJ
faba-40	25	39	level	level	NOUN
faba-40	25	40	.	.	PUNCT
faba-40	26	1	the	the	DET
faba-40	26	2	analysis	analysis	NOUN
faba-40	26	3	of	of	ADP
faba-40	26	4	the	the	DET
faba-40	26	5	horizontal	horizontal	ADJ
faba-40	26	6	fiscal	fiscal	ADJ
faba-40	26	7	imbalance	imbalance	NOUN
faba-40	26	8	in	in	ADP
faba-40	26	9	bulgaria	bulgaria	PROPN
faba-40	26	10	covers	cover	VERB
faba-40	26	11	the	the	DET
faba-40	26	12	period	period	NOUN
faba-40	26	13	2007	2007	NUM
faba-40	26	14	-	-	SYM
faba-40	26	15	2018	2018	NUM
faba-40	26	16	and	and	CCONJ
faba-40	26	17	fiscal	fiscal	ADJ
faba-40	26	18	disparities	disparity	NOUN
faba-40	26	19	among	among	ADP
faba-40	26	20	local	local	ADJ
faba-40	26	21	governments	government	NOUN
faba-40	26	22	are	be	AUX
faba-40	26	23	measured	measure	VERB
faba-40	26	24	in	in	ADP
faba-40	26	25	terms	term	NOUN
faba-40	26	26	of	of	ADP
faba-40	26	27	differences	difference	NOUN
faba-40	26	28	in	in	ADP
faba-40	26	29	municipal	municipal	ADJ
faba-40	26	30	own	own	ADJ
faba-40	26	31	revenue	revenue	NOUN
faba-40	26	32	per	per	ADP
faba-40	26	33	capita	capita	NOUN
faba-40	26	34	.	.	PUNCT
faba-40	27	1	municipal	municipal	ADJ
faba-40	27	2	own	own	ADJ
faba-40	27	3	-	-	PUNCT
faba-40	27	4	source	source	NOUN
faba-40	27	5	revenue	revenue	NOUN
faba-40	27	6	is	be	AUX
faba-40	27	7	in	in	ADP
faba-40	27	8	fact	fact	NOUN
faba-40	27	9	an	an	DET
faba-40	27	10	appropriate	appropriate	ADJ
faba-40	27	11	disparity	disparity	NOUN
faba-40	27	12	measure	measure	NOUN
faba-40	27	13	of	of	ADP
faba-40	27	14	municipal	municipal	ADJ
faba-40	27	15	fiscal	fiscal	ADJ
faba-40	27	16	differences	difference	NOUN
faba-40	27	17	,	,	PUNCT
faba-40	27	18	since	since	SCONJ
faba-40	27	19	its	its	PRON
faba-40	27	20	level	level	NOUN
faba-40	27	21	reflects	reflect	VERB
faba-40	27	22	objective	objective	ADJ
faba-40	27	23	factors	factor	NOUN
faba-40	27	24	such	such	ADJ
faba-40	27	25	as	as	ADP
faba-40	27	26	population	population	NOUN
faba-40	27	27	size	size	NOUN
faba-40	27	28	,	,	PUNCT
faba-40	27	29	economic	economic	ADJ
faba-40	27	30	base	base	NOUN
faba-40	27	31	and	and	CCONJ
faba-40	27	32	fiscal	fiscal	ADJ
faba-40	27	33	effort	effort	NOUN
faba-40	27	34	of	of	ADP
faba-40	27	35	local	local	ADJ
faba-40	27	36	governments	government	NOUN
faba-40	27	37	.	.	PUNCT
faba-40	28	1	the	the	DET
faba-40	28	2	trends	trend	NOUN
faba-40	28	3	in	in	ADP
faba-40	28	4	municipal	municipal	ADJ
faba-40	28	5	fiscal	fiscal	ADJ
faba-40	28	6	disparities	disparity	NOUN
faba-40	28	7	is	be	AUX
faba-40	28	8	traced	trace	VERB
faba-40	28	9	and	and	CCONJ
faba-40	28	10	illustrated	illustrate	VERB
faba-40	28	11	with	with	ADP
faba-40	28	12	descriptive	descriptive	ADJ
faba-40	28	13	statistics	statistic	NOUN
faba-40	28	14	including	include	VERB
faba-40	28	15	minimum	minimum	ADJ
faba-40	28	16	,	,	PUNCT
faba-40	28	17	maximum	maximum	ADJ
faba-40	28	18	,	,	PUNCT
faba-40	28	19	mean	mean	VERB
faba-40	28	20	,	,	PUNCT
faba-40	28	21	the	the	DET
faba-40	28	22	range	range	NOUN
faba-40	28	23	,	,	PUNCT
faba-40	28	24	coefficient	coefficient	NOUN
faba-40	28	25	of	of	ADP
faba-40	28	26	variation	variation	NOUN
faba-40	28	27	and	and	CCONJ
faba-40	28	28	maximum	maximum	ADJ
faba-40	28	29	to	to	ADP
faba-40	28	30	minimum	minimum	ADJ
faba-40	28	31	rate	rate	NOUN
faba-40	28	32	.	.	PUNCT
faba-40	29	1	the	the	DET
faba-40	29	2	article	article	NOUN
faba-40	29	3	is	be	AUX
faba-40	29	4	organized	organize	VERB
faba-40	29	5	as	as	SCONJ
faba-40	29	6	follows	follow	VERB
faba-40	29	7	.	.	PUNCT
faba-40	30	1	the	the	DET
faba-40	30	2	next	next	ADJ
faba-40	30	3	section	section	NOUN
faba-40	30	4	presents	present	VERB
faba-40	30	5	in	in	ADP
faba-40	30	6	brief	brief	ADJ
faba-40	30	7	municipal	municipal	ADJ
faba-40	30	8	finance	finance	NOUN
faba-40	30	9	and	and	CCONJ
faba-40	30	10	municipal	municipal	ADJ
faba-40	30	11	revenue	revenue	NOUN
faba-40	30	12	structure	structure	NOUN
faba-40	30	13	in	in	ADP
faba-40	30	14	bulgaria	bulgaria	PROPN
faba-40	30	15	for	for	ADP
faba-40	30	16	the	the	DET
faba-40	30	17	period	period	NOUN
faba-40	30	18	2007	2007	NUM
faba-40	30	19	-	-	SYM
faba-40	30	20	2018	2018	NUM
faba-40	30	21	.	.	PUNCT
faba-40	31	1	section	section	NOUN
faba-40	31	2	3	3	NUM
faba-40	31	3	traces	trace	NOUN
faba-40	31	4	and	and	CCONJ
faba-40	31	5	explains	explain	VERB
faba-40	31	6	the	the	DET
faba-40	31	7	trends	trend	NOUN
faba-40	31	8	of	of	ADP
faba-40	31	9	fiscal	fiscal	ADJ
faba-40	31	10	disparities	disparity	NOUN
faba-40	31	11	among	among	ADP
faba-40	31	12	local	local	ADJ
faba-40	31	13	governments	government	NOUN
faba-40	31	14	.	.	PUNCT
faba-40	32	1	determinants	determinant	NOUN
faba-40	32	2	of	of	ADP
faba-40	32	3	municipal	municipal	ADJ
faba-40	32	4	fiscal	fiscal	ADJ
faba-40	32	5	disparities	disparity	NOUN
faba-40	32	6	are	be	AUX
faba-40	32	7	studied	study	VERB
faba-40	32	8	in	in	ADP
faba-40	32	9	section	section	NOUN
faba-40	32	10	4	4	NUM
faba-40	32	11	.	.	PUNCT
faba-40	33	1	the	the	DET
faba-40	33	2	final	final	ADJ
faba-40	33	3	section	section	NOUN
faba-40	33	4	summarizes	summarize	VERB
faba-40	33	5	the	the	DET
faba-40	33	6	findings	finding	NOUN
faba-40	33	7	and	and	CCONJ
faba-40	33	8	addresses	address	VERB
faba-40	33	9	policy	policy	NOUN
faba-40	33	10	implications	implication	NOUN
faba-40	33	11	.	.	PUNCT
faba-40	34	1	bulgarian	bulgarian	ADJ
faba-40	34	2	municipalities	municipality	NOUN
faba-40	34	3	and	and	CCONJ
faba-40	34	4	their	their	PRON
faba-40	34	5	finances	finance	NOUN
faba-40	34	6	municipalities	municipality	NOUN
faba-40	34	7	are	be	AUX
faba-40	34	8	the	the	DET
faba-40	34	9	only	only	ADJ
faba-40	34	10	level	level	NOUN
faba-40	34	11	of	of	ADP
faba-40	34	12	subnational	subnational	ADJ
faba-40	34	13	government	government	NOUN
faba-40	34	14	in	in	ADP
faba-40	34	15	bulgaria	bulgaria	PROPN
faba-40	34	16	’s	’s	PART
faba-40	34	17	two	two	NUM
faba-40	34	18	–	–	PUNCT
faba-40	34	19	tier	tier	NOUN
faba-40	34	20	public	public	ADJ
faba-40	34	21	sector	sector	NOUN
faba-40	34	22	vertical	vertical	ADJ
faba-40	34	23	structure	structure	NOUN
faba-40	34	24	.	.	PUNCT
faba-40	35	1	the	the	DET
faba-40	35	2	administrative	administrative	ADJ
faba-40	35	3	and	and	CCONJ
faba-40	35	4	territorial	territorial	ADJ
faba-40	35	5	reform	reform	NOUN
faba-40	35	6	of	of	ADP
faba-40	35	7	1998	1998	NUM
faba-40	35	8	set	set	VERB
faba-40	35	9	up	up	ADP
faba-40	35	10	264	264	NUM
faba-40	35	11	municipalities	municipality	NOUN
faba-40	35	12	,	,	PUNCT
faba-40	35	13	with	with	ADP
faba-40	35	14	one	one	NUM
faba-40	35	15	more	more	ADV
faba-40	35	16	autonomous	autonomous	ADJ
faba-40	35	17	municipality	municipality	NOUN
faba-40	35	18	established	establish	VERB
faba-40	35	19	in	in	ADP
faba-40	35	20	2015	2015	NUM
faba-40	35	21	,	,	PUNCT
faba-40	35	22	bringing	bring	VERB
faba-40	35	23	their	their	PRON
faba-40	35	24	total	total	ADJ
faba-40	35	25	number	number	NOUN
faba-40	35	26	to	to	ADP
faba-40	35	27	265	265	NUM
faba-40	35	28	.	.	PUNCT
faba-40	36	1	local	local	ADJ
faba-40	36	2	governments	government	NOUN
faba-40	36	3	are	be	AUX
faba-40	36	4	in	in	ADP
faba-40	36	5	charge	charge	NOUN
faba-40	36	6	of	of	ADP
faba-40	36	7	providing	provide	VERB
faba-40	36	8	a	a	DET
faba-40	36	9	wide	wide	ADJ
faba-40	36	10	range	range	NOUN
faba-40	36	11	of	of	ADP
faba-40	36	12	services	service	NOUN
faba-40	36	13	:	:	PUNCT
faba-40	36	14	administrative	administrative	ADJ
faba-40	36	15	services	service	NOUN
faba-40	36	16	,	,	PUNCT
faba-40	36	17	local	local	ADJ
faba-40	36	18	transport	transport	NOUN
faba-40	36	19	,	,	PUNCT
faba-40	36	20	public	public	ADJ
faba-40	36	21	parks	park	NOUN
faba-40	36	22	and	and	CCONJ
faba-40	36	23	amenities	amenity	NOUN
faba-40	36	24	,	,	PUNCT
faba-40	36	25	street	street	NOUN
faba-40	36	26	lighting	lighting	NOUN
faba-40	36	27	and	and	CCONJ
faba-40	36	28	cleaning	cleaning	NOUN
faba-40	36	29	,	,	PUNCT
faba-40	36	30	child	child	NOUN
faba-40	36	31	and	and	CCONJ
faba-40	36	32	elderly	elderly	ADJ
faba-40	36	33	care	care	NOUN
faba-40	36	34	,	,	PUNCT
faba-40	36	35	garbage	garbage	NOUN
faba-40	36	36	collection	collection	NOUN
faba-40	36	37	and	and	CCONJ
faba-40	36	38	disposal	disposal	NOUN
faba-40	36	39	,	,	PUNCT
faba-40	36	40	heating	heating	NOUN
faba-40	36	41	,	,	PUNCT
faba-40	36	42	water	water	NOUN
faba-40	36	43	supply	supply	NOUN
faba-40	36	44	and	and	CCONJ
faba-40	36	45	sewerage	sewerage	NOUN
faba-40	36	46	.	.	PUNCT
faba-40	37	1	besides	besides	SCONJ
faba-40	37	2	provision	provision	NOUN
faba-40	37	3	of	of	ADP
faba-40	37	4	these	these	DET
faba-40	37	5	services	service	NOUN
faba-40	37	6	,	,	PUNCT
faba-40	37	7	municipalities	municipality	NOUN
faba-40	37	8	are	be	AUX
faba-40	37	9	also	also	ADV
faba-40	37	10	in	in	ADP
faba-40	37	11	charge	charge	NOUN
faba-40	37	12	of	of	ADP
faba-40	37	13	investments	investment	NOUN
faba-40	37	14	at	at	ADP
faba-40	37	15	the	the	DET
faba-40	37	16	local	local	ADJ
faba-40	37	17	level	level	NOUN
faba-40	37	18	,	,	PUNCT
faba-40	37	19	including	include	VERB
faba-40	37	20	both	both	CCONJ
faba-40	37	21	local	local	ADJ
faba-40	37	22	government	government	NOUN
faba-40	37	23	activities	activity	NOUN
faba-40	37	24	and	and	CCONJ
faba-40	37	25	state	state	NOUN
faba-40	37	26	delegated	delegate	VERB
faba-40	37	27	activities	activity	NOUN
faba-40	37	28	financed	finance	VERB
faba-40	37	29	through	through	ADP
faba-40	37	30	municipal	municipal	ADJ
faba-40	37	31	budgets	budget	NOUN
faba-40	37	32	.	.	PUNCT
faba-40	38	1	municipal	municipal	ADJ
faba-40	38	2	spending	spending	NOUN
faba-40	38	3	is	be	AUX
faba-40	38	4	funded	fund	VERB
faba-40	38	5	by	by	ADP
faba-40	38	6	own	own	ADJ
faba-40	38	7	-	-	PUNCT
faba-40	38	8	source	source	NOUN
faba-40	38	9	revenue	revenue	NOUN
faba-40	38	10	,	,	PUNCT
faba-40	38	11	as	as	ADV
faba-40	38	12	well	well	ADV
faba-40	38	13	as	as	ADP
faba-40	38	14	central	central	ADJ
faba-40	38	15	government	government	NOUN
faba-40	38	16	grants	grant	NOUN
faba-40	38	17	.	.	PUNCT
faba-40	39	1	a	a	DET
faba-40	39	2	major	major	ADJ
faba-40	39	3	nenkova	nenkova	NOUN
faba-40	39	4	presiana	presiana	NOUN
faba-40	39	5	et	et	PROPN
faba-40	39	6	al	al	PROPN
faba-40	39	7	.	.	PUNCT
faba-40	39	8	/	/	SYM
faba-40	39	9	finance	finance	NOUN
faba-40	39	10	,	,	PUNCT
faba-40	39	11	accounting	accounting	NOUN
faba-40	39	12	and	and	CCONJ
faba-40	39	13	business	business	NOUN
faba-40	39	14	analysis	analysis	NOUN
faba-40	39	15	2	2	NUM
faba-40	39	16	(	(	PUNCT
faba-40	39	17	2	2	NUM
faba-40	39	18	)	)	PUNCT
faba-40	39	19	2020	2020	NUM
faba-40	39	20	74	74	NUM
faba-40	39	21	reform	reform	NOUN
faba-40	39	22	in	in	ADP
faba-40	39	23	the	the	DET
faba-40	39	24	area	area	NOUN
faba-40	39	25	of	of	ADP
faba-40	39	26	local	local	ADJ
faba-40	39	27	finance	finance	NOUN
faba-40	39	28	aimed	aim	VERB
faba-40	39	29	to	to	PART
faba-40	39	30	expand	expand	VERB
faba-40	39	31	the	the	DET
faba-40	39	32	revenue	revenue	NOUN
faba-40	39	33	base	base	NOUN
faba-40	39	34	at	at	ADP
faba-40	39	35	the	the	DET
faba-40	39	36	local	local	ADJ
faba-40	39	37	level	level	NOUN
faba-40	39	38	and	and	CCONJ
faba-40	39	39	the	the	DET
faba-40	39	40	financial	financial	ADJ
faba-40	39	41	autonomy	autonomy	NOUN
faba-40	39	42	of	of	ADP
faba-40	39	43	local	local	ADJ
faba-40	39	44	government	government	NOUN
faba-40	39	45	authorities	authority	NOUN
faba-40	39	46	was	be	AUX
faba-40	39	47	implemented	implement	VERB
faba-40	39	48	in	in	ADP
faba-40	39	49	2003	2003	NUM
faba-40	39	50	,	,	PUNCT
faba-40	39	51	enabling	enable	VERB
faba-40	39	52	local	local	ADJ
faba-40	39	53	government	government	NOUN
faba-40	39	54	authorities	authority	NOUN
faba-40	39	55	to	to	PART
faba-40	39	56	decide	decide	VERB
faba-40	39	57	autonomously	autonomously	ADV
faba-40	39	58	what	what	PRON
faba-40	39	59	services	service	NOUN
faba-40	39	60	are	be	AUX
faba-40	39	61	to	to	PART
faba-40	39	62	be	be	AUX
faba-40	39	63	provided	provide	VERB
faba-40	39	64	against	against	ADP
faba-40	39	65	payment	payment	NOUN
faba-40	39	66	,	,	PUNCT
faba-40	39	67	set	set	VERB
faba-40	39	68	fees	fee	NOUN
faba-40	39	69	and	and	CCONJ
faba-40	39	70	service	service	NOUN
faba-40	39	71	charges	charge	NOUN
faba-40	39	72	,	,	PUNCT
faba-40	39	73	offer	offer	VERB
faba-40	39	74	reduced	reduce	VERB
faba-40	39	75	rates	rate	NOUN
faba-40	39	76	to	to	ADP
faba-40	39	77	certain	certain	ADJ
faba-40	39	78	users	user	NOUN
faba-40	39	79	,	,	PUNCT
faba-40	39	80	and	and	CCONJ
faba-40	39	81	collect	collect	VERB
faba-40	39	82	revenues	revenue	NOUN
faba-40	39	83	from	from	ADP
faba-40	39	84	fees	fee	NOUN
faba-40	39	85	and	and	CCONJ
faba-40	39	86	service	service	NOUN
faba-40	39	87	charges	charge	NOUN
faba-40	39	88	.	.	PUNCT
faba-40	40	1	in	in	ADP
faba-40	40	2	fact	fact	NOUN
faba-40	40	3	,	,	PUNCT
faba-40	40	4	that	that	DET
faba-40	40	5	change	change	NOUN
faba-40	40	6	marked	mark	VERB
faba-40	40	7	the	the	DET
faba-40	40	8	onset	onset	NOUN
faba-40	40	9	of	of	ADP
faba-40	40	10	revenue	revenue	NOUN
faba-40	40	11	decentralization	decentralization	NOUN
faba-40	40	12	in	in	ADP
faba-40	40	13	bulgaria	bulgaria	PROPN
faba-40	40	14	,	,	PUNCT
faba-40	40	15	and	and	CCONJ
faba-40	40	16	user	user	NOUN
faba-40	40	17	fees	fee	NOUN
faba-40	40	18	became	become	VERB
faba-40	40	19	a	a	DET
faba-40	40	20	major	major	ADJ
faba-40	40	21	own	own	ADJ
faba-40	40	22	source	source	NOUN
faba-40	40	23	of	of	ADP
faba-40	40	24	revenue	revenue	NOUN
faba-40	40	25	for	for	ADP
faba-40	40	26	local	local	ADJ
faba-40	40	27	governments	government	NOUN
faba-40	40	28	for	for	ADP
faba-40	40	29	quite	quite	DET
faba-40	40	30	some	some	DET
faba-40	40	31	time	time	NOUN
faba-40	40	32	.	.	PUNCT
faba-40	41	1	later	later	ADV
faba-40	41	2	on	on	ADV
faba-40	41	3	,	,	PUNCT
faba-40	41	4	the	the	DET
faba-40	41	5	powers	power	NOUN
faba-40	41	6	of	of	ADP
faba-40	41	7	local	local	ADJ
faba-40	41	8	government	government	NOUN
faba-40	41	9	authorities	authority	NOUN
faba-40	41	10	were	be	AUX
faba-40	41	11	further	far	ADV
faba-40	41	12	extended	extend	VERB
faba-40	41	13	,	,	PUNCT
faba-40	41	14	and	and	CCONJ
faba-40	41	15	municipal	municipal	ADJ
faba-40	41	16	tax	tax	NOUN
faba-40	41	17	administrations	administration	NOUN
faba-40	41	18	were	be	AUX
faba-40	41	19	set	set	VERB
faba-40	41	20	up	up	ADP
faba-40	41	21	in	in	ADP
faba-40	41	22	2006	2006	NUM
faba-40	41	23	,	,	PUNCT
faba-40	41	24	to	to	PART
faba-40	41	25	collect	collect	VERB
faba-40	41	26	receipts	receipt	NOUN
faba-40	41	27	from	from	ADP
faba-40	41	28	local	local	ADJ
faba-40	41	29	taxes	taxis	NOUN
faba-40	41	30	and	and	CCONJ
faba-40	41	31	fees	fee	NOUN
faba-40	41	32	.	.	PUNCT
faba-40	42	1	the	the	DET
faba-40	42	2	conferral	conferral	NOUN
faba-40	42	3	of	of	ADP
faba-40	42	4	taxation	taxation	NOUN
faba-40	42	5	powers	power	NOUN
faba-40	42	6	to	to	ADP
faba-40	42	7	municipalities	municipality	NOUN
faba-40	42	8	at	at	ADP
faba-40	42	9	the	the	DET
faba-40	42	10	beginning	beginning	NOUN
faba-40	42	11	of	of	ADP
faba-40	42	12	2008	2008	NUM
faba-40	42	13	is	be	AUX
faba-40	42	14	one	one	NUM
faba-40	42	15	of	of	ADP
faba-40	42	16	the	the	DET
faba-40	42	17	most	most	ADV
faba-40	42	18	significant	significant	ADJ
faba-40	42	19	steps	step	NOUN
faba-40	42	20	towards	towards	ADP
faba-40	42	21	strengthening	strengthen	VERB
faba-40	42	22	the	the	DET
faba-40	42	23	financial	financial	ADJ
faba-40	42	24	autonomy	autonomy	NOUN
faba-40	42	25	of	of	ADP
faba-40	42	26	local	local	ADJ
faba-40	42	27	government	government	NOUN
faba-40	42	28	authorities	authority	NOUN
faba-40	42	29	–	–	PUNCT
faba-40	42	30	local	local	ADJ
faba-40	42	31	governments	government	NOUN
faba-40	42	32	were	be	AUX
faba-40	42	33	granted	grant	VERB
faba-40	42	34	the	the	DET
faba-40	42	35	power	power	NOUN
faba-40	42	36	to	to	PART
faba-40	42	37	set	set	VERB
faba-40	42	38	local	local	ADJ
faba-40	42	39	tax	tax	NOUN
faba-40	42	40	rates	rate	NOUN
faba-40	42	41	at	at	ADP
faba-40	42	42	their	their	PRON
faba-40	42	43	own	own	ADJ
faba-40	42	44	discretion	discretion	NOUN
faba-40	42	45	,	,	PUNCT
faba-40	42	46	within	within	ADP
faba-40	42	47	a	a	DET
faba-40	42	48	certain	certain	ADJ
faba-40	42	49	range	range	NOUN
faba-40	42	50	,	,	PUNCT
faba-40	42	51	with	with	ADP
faba-40	42	52	the	the	DET
faba-40	42	53	floor	floor	NOUN
faba-40	42	54	and	and	CCONJ
faba-40	42	55	ceiling	ceiling	NOUN
faba-40	42	56	defined	define	VERB
faba-40	42	57	by	by	ADP
faba-40	42	58	law	law	NOUN
faba-40	42	59	.	.	PUNCT
faba-40	43	1	the	the	DET
faba-40	43	2	only	only	ADJ
faba-40	43	3	tax	tax	NOUN
faba-40	43	4	revenue	revenue	NOUN
faba-40	43	5	in	in	ADP
faba-40	43	6	the	the	DET
faba-40	43	7	municipal	municipal	ADJ
faba-40	43	8	budgets	budget	NOUN
faba-40	43	9	is	be	AUX
faba-40	43	10	that	that	PRON
faba-40	43	11	generated	generate	VERB
faba-40	43	12	through	through	ADP
faba-40	43	13	local	local	ADJ
faba-40	43	14	taxes	taxis	NOUN
faba-40	43	15	.	.	PUNCT
faba-40	44	1	about	about	ADV
faba-40	44	2	95	95	NUM
faba-40	44	3	%	%	NOUN
faba-40	44	4	of	of	ADP
faba-40	44	5	municipal	municipal	ADJ
faba-40	44	6	tax	tax	NOUN
faba-40	44	7	revenue	revenue	NOUN
faba-40	44	8	is	be	AUX
faba-40	44	9	accumulated	accumulate	VERB
faba-40	44	10	through	through	ADP
faba-40	44	11	property	property	NOUN
faba-40	44	12	tax	tax	NOUN
faba-40	44	13	,	,	PUNCT
faba-40	44	14	property	property	NOUN
faba-40	44	15	transactions	transaction	NOUN
faba-40	44	16	tax	tax	NOUN
faba-40	44	17	and	and	CCONJ
faba-40	44	18	vehicle	vehicle	NOUN
faba-40	44	19	tax	tax	NOUN
faba-40	44	20	.	.	PUNCT
faba-40	45	1	in	in	ADP
faba-40	45	2	2008	2008	NUM
faba-40	45	3	the	the	DET
faba-40	45	4	package	package	NOUN
faba-40	45	5	of	of	ADP
faba-40	45	6	measures	measure	NOUN
faba-40	45	7	for	for	ADP
faba-40	45	8	expanding	expand	VERB
faba-40	45	9	the	the	DET
faba-40	45	10	revenue	revenue	NOUN
faba-40	45	11	base	base	NOUN
faba-40	45	12	at	at	ADP
faba-40	45	13	the	the	DET
faba-40	45	14	local	local	ADJ
faba-40	45	15	level	level	NOUN
faba-40	45	16	was	be	AUX
faba-40	45	17	further	far	ADV
faba-40	45	18	enlarged	enlarge	VERB
faba-40	45	19	by	by	ADP
faba-40	45	20	transferring	transfer	VERB
faba-40	45	21	the	the	DET
faba-40	45	22	powers	power	NOUN
faba-40	45	23	to	to	PART
faba-40	45	24	levy	levy	VERB
faba-40	45	25	the	the	DET
faba-40	45	26	patent	patent	NOUN
faba-40	45	27	tax	tax	NOUN
faba-40	45	28	to	to	ADP
faba-40	45	29	municipalities	municipality	NOUN
faba-40	45	30	.	.	PUNCT
faba-40	46	1	that	that	DET
faba-40	46	2	tax	tax	NOUN
faba-40	46	3	is	be	AUX
faba-40	46	4	an	an	DET
faba-40	46	5	alternative	alternative	NOUN
faba-40	46	6	to	to	ADP
faba-40	46	7	personal	personal	ADJ
faba-40	46	8	income	income	NOUN
faba-40	46	9	tax	tax	NOUN
faba-40	46	10	;	;	PUNCT
faba-40	46	11	it	it	PRON
faba-40	46	12	is	be	AUX
faba-40	46	13	levied	levy	VERB
faba-40	46	14	as	as	ADP
faba-40	46	15	a	a	DET
faba-40	46	16	lumpsum	lumpsum	NOUN
faba-40	46	17	and	and	CCONJ
faba-40	46	18	is	be	AUX
faba-40	46	19	payable	payable	ADJ
faba-40	46	20	by	by	ADP
faba-40	46	21	individuals	individual	NOUN
faba-40	46	22	,	,	PUNCT
faba-40	46	23	including	include	VERB
faba-40	46	24	sole	sole	ADJ
faba-40	46	25	proprietors	proprietor	NOUN
faba-40	46	26	engaging	engage	VERB
faba-40	46	27	in	in	ADP
faba-40	46	28	any	any	PRON
faba-40	46	29	of	of	ADP
faba-40	46	30	the	the	DET
faba-40	46	31	business	business	NOUN
faba-40	46	32	activities	activity	NOUN
faba-40	46	33	taxable	taxable	ADJ
faba-40	46	34	on	on	ADP
faba-40	46	35	the	the	DET
faba-40	46	36	territory	territory	NOUN
faba-40	46	37	of	of	ADP
faba-40	46	38	the	the	DET
faba-40	46	39	respective	respective	ADJ
faba-40	46	40	municipality	municipality	NOUN
faba-40	46	41	and	and	CCONJ
faba-40	46	42	having	have	VERB
faba-40	46	43	a	a	DET
faba-40	46	44	turnover	turnover	NOUN
faba-40	46	45	of	of	ADP
faba-40	46	46	up	up	ADP
faba-40	46	47	to	to	PART
faba-40	46	48	bgn	bgn	VERB
faba-40	46	49	50	50	NUM
faba-40	46	50	000	000	NUM
faba-40	46	51	in	in	ADP
faba-40	46	52	the	the	DET
faba-40	46	53	previous	previous	ADJ
faba-40	46	54	year	year	NOUN
faba-40	46	55	.	.	PUNCT
faba-40	47	1	another	another	DET
faba-40	47	2	tax	tax	NOUN
faba-40	47	3	that	that	PRON
faba-40	47	4	was	be	AUX
faba-40	47	5	new	new	ADJ
faba-40	47	6	to	to	ADP
faba-40	47	7	municipalities	municipality	NOUN
faba-40	47	8	was	be	AUX
faba-40	47	9	adopted	adopt	VERB
faba-40	47	10	in	in	ADP
faba-40	47	11	2010	2010	NUM
faba-40	47	12	,	,	PUNCT
faba-40	47	13	tourist	tourist	NOUN
faba-40	47	14	tax	tax	NOUN
faba-40	47	15	.	.	PUNCT
faba-40	48	1	despite	despite	SCONJ
faba-40	48	2	that	that	DET
faba-40	48	3	new	new	ADJ
faba-40	48	4	source	source	NOUN
faba-40	48	5	of	of	ADP
faba-40	48	6	revenue	revenue	NOUN
faba-40	48	7	,	,	PUNCT
faba-40	48	8	the	the	DET
faba-40	48	9	volume	volume	NOUN
faba-40	48	10	of	of	ADP
faba-40	48	11	tax	tax	NOUN
faba-40	48	12	revenue	revenue	NOUN
faba-40	48	13	at	at	ADP
faba-40	48	14	the	the	DET
faba-40	48	15	local	local	ADJ
faba-40	48	16	level	level	NOUN
faba-40	48	17	as	as	ADP
faba-40	48	18	a	a	DET
faba-40	48	19	whole	whole	NOUN
faba-40	48	20	did	do	AUX
faba-40	48	21	not	not	PART
faba-40	48	22	see	see	VERB
faba-40	48	23	any	any	DET
faba-40	48	24	significant	significant	ADJ
faba-40	48	25	change	change	NOUN
faba-40	48	26	,	,	PUNCT
faba-40	48	27	the	the	DET
faba-40	48	28	reason	reason	NOUN
faba-40	48	29	being	be	AUX
faba-40	48	30	that	that	SCONJ
faba-40	48	31	only	only	ADV
faba-40	48	32	about	about	ADP
faba-40	48	33	very	very	ADV
faba-40	48	34	few	few	ADJ
faba-40	48	35	of	of	ADP
faba-40	48	36	the	the	DET
faba-40	48	37	municipalities	municipality	NOUN
faba-40	48	38	in	in	ADP
faba-40	48	39	bulgaria	bulgaria	PROPN
faba-40	48	40	have	have	VERB
faba-40	48	41	a	a	DET
faba-40	48	42	well	well	ADV
faba-40	48	43	-	-	PUNCT
faba-40	48	44	developed	develop	VERB
faba-40	48	45	tourism	tourism	NOUN
faba-40	48	46	sector	sector	NOUN
faba-40	48	47	.	.	PUNCT
faba-40	49	1	the	the	DET
faba-40	49	2	fiscal	fiscal	ADJ
faba-40	49	3	weight	weight	NOUN
faba-40	49	4	of	of	ADP
faba-40	49	5	the	the	DET
faba-40	49	6	local	local	ADJ
faba-40	49	7	tax	tax	NOUN
faba-40	49	8	on	on	ADP
faba-40	49	9	taxi	taxi	NOUN
faba-40	49	10	business	business	NOUN
faba-40	49	11	,	,	PUNCT
faba-40	49	12	introduced	introduce	VERB
faba-40	49	13	in	in	ADP
faba-40	49	14	2017	2017	NUM
faba-40	49	15	,	,	PUNCT
faba-40	49	16	has	have	AUX
faba-40	49	17	also	also	ADV
faba-40	49	18	been	be	AUX
faba-40	49	19	negligible	negligible	ADJ
faba-40	49	20	.	.	PUNCT
faba-40	50	1	the	the	DET
faba-40	50	2	actions	action	NOUN
faba-40	50	3	taken	take	VERB
faba-40	50	4	to	to	PART
faba-40	50	5	increase	increase	VERB
faba-40	50	6	the	the	DET
faba-40	50	7	fiscal	fiscal	ADJ
faba-40	50	8	autonomy	autonomy	NOUN
faba-40	50	9	of	of	ADP
faba-40	50	10	municipalities	municipality	NOUN
faba-40	50	11	and	and	CCONJ
faba-40	50	12	the	the	DET
faba-40	50	13	gradual	gradual	ADJ
faba-40	50	14	empowerment	empowerment	NOUN
faba-40	50	15	of	of	ADP
faba-40	50	16	local	local	ADJ
faba-40	50	17	government	government	NOUN
faba-40	50	18	authorities	authority	NOUN
faba-40	50	19	by	by	ADP
faba-40	50	20	granting	grant	VERB
faba-40	50	21	new	new	ADJ
faba-40	50	22	revenue	revenue	NOUN
faba-40	50	23	powers	power	NOUN
faba-40	50	24	enabled	enable	VERB
faba-40	50	25	them	they	PRON
faba-40	50	26	to	to	PART
faba-40	50	27	grow	grow	VERB
faba-40	50	28	their	their	PRON
faba-40	50	29	own	own	ADJ
faba-40	50	30	-	-	PUNCT
faba-40	50	31	source	source	NOUN
faba-40	50	32	income	income	NOUN
faba-40	50	33	post-2003	post-2003	NOUN
faba-40	50	34	.	.	PUNCT
faba-40	51	1	nevertheless	nevertheless	ADV
faba-40	51	2	,	,	PUNCT
faba-40	51	3	throughout	throughout	ADP
faba-40	51	4	the	the	DET
faba-40	51	5	period	period	NOUN
faba-40	51	6	under	under	ADP
faba-40	51	7	examination	examination	NOUN
faba-40	51	8	(	(	PUNCT
faba-40	51	9	between	between	ADP
faba-40	51	10	2007	2007	NUM
faba-40	51	11	and	and	CCONJ
faba-40	51	12	2018	2018	NUM
faba-40	51	13	)	)	PUNCT
faba-40	51	14	,	,	PUNCT
faba-40	51	15	municipal	municipal	ADJ
faba-40	51	16	revenue	revenue	NOUN
faba-40	51	17	did	do	AUX
faba-40	51	18	not	not	PART
faba-40	51	19	register	register	VERB
faba-40	51	20	any	any	DET
faba-40	51	21	structural	structural	ADJ
faba-40	51	22	change	change	NOUN
faba-40	51	23	:	:	PUNCT
faba-40	51	24	central	central	ADJ
faba-40	51	25	government	government	NOUN
faba-40	51	26	transfers	transfer	NOUN
faba-40	51	27	remained	remain	VERB
faba-40	51	28	a	a	DET
faba-40	51	29	core	core	NOUN
faba-40	51	30	component	component	NOUN
faba-40	51	31	of	of	ADP
faba-40	51	32	the	the	DET
faba-40	51	33	municipal	municipal	ADJ
faba-40	51	34	revenue	revenue	NOUN
faba-40	51	35	,	,	PUNCT
faba-40	51	36	accounting	account	VERB
faba-40	51	37	for	for	ADP
faba-40	51	38	about	about	ADV
faba-40	51	39	57	57	NUM
faba-40	51	40	%	%	NOUN
faba-40	51	41	of	of	ADP
faba-40	51	42	municipal	municipal	ADJ
faba-40	51	43	budgets	budget	NOUN
faba-40	51	44	on	on	ADP
faba-40	51	45	the	the	DET
faba-40	51	46	average	average	NOUN
faba-40	51	47	,	,	PUNCT
faba-40	51	48	followed	follow	VERB
faba-40	51	49	by	by	ADP
faba-40	51	50	non	non	ADJ
faba-40	51	51	-	-	ADJ
faba-40	51	52	tax	tax	ADJ
faba-40	51	53	revenue	revenue	NOUN
faba-40	51	54	(	(	PUNCT
faba-40	51	55	fees	fee	NOUN
faba-40	51	56	and	and	CCONJ
faba-40	51	57	other	other	ADJ
faba-40	51	58	non	non	ADJ
faba-40	51	59	-	-	ADJ
faba-40	51	60	tax	tax	ADJ
faba-40	51	61	revenue	revenue	NOUN
faba-40	51	62	)	)	PUNCT
faba-40	51	63	and	and	CCONJ
faba-40	51	64	proceeds	proceed	VERB
faba-40	51	65	from	from	ADP
faba-40	51	66	taxation	taxation	NOUN
faba-40	51	67	.	.	PUNCT
faba-40	52	1	it	it	PRON
faba-40	52	2	took	take	VERB
faba-40	52	3	until	until	ADP
faba-40	52	4	2014	2014	NUM
faba-40	52	5	before	before	SCONJ
faba-40	52	6	the	the	DET
faba-40	52	7	total	total	ADJ
faba-40	52	8	amount	amount	NOUN
faba-40	52	9	of	of	ADP
faba-40	52	10	local	local	ADJ
faba-40	52	11	tax	tax	NOUN
faba-40	52	12	collected	collect	VERB
faba-40	52	13	managed	manage	VERB
faba-40	52	14	to	to	PART
faba-40	52	15	exceed	exceed	VERB
faba-40	52	16	revenue	revenue	NOUN
faba-40	52	17	from	from	ADP
faba-40	52	18	fees	fee	NOUN
faba-40	52	19	,	,	PUNCT
faba-40	52	20	and	and	CCONJ
faba-40	52	21	that	that	DET
faba-40	52	22	trend	trend	NOUN
faba-40	52	23	persisted	persist	VERB
faba-40	52	24	until	until	ADP
faba-40	52	25	2018	2018	NUM
faba-40	52	26	.	.	PUNCT
faba-40	53	1	another	another	DET
faba-40	53	2	interesting	interesting	ADJ
faba-40	53	3	development	development	NOUN
faba-40	53	4	is	be	AUX
faba-40	53	5	the	the	DET
faba-40	53	6	long	long	ADJ
faba-40	53	7	-	-	PUNCT
faba-40	53	8	term	term	NOUN
faba-40	53	9	upward	upward	ADJ
faba-40	53	10	trend	trend	NOUN
faba-40	53	11	in	in	ADP
faba-40	53	12	local	local	ADJ
faba-40	53	13	tax	tax	NOUN
faba-40	53	14	revenue	revenue	NOUN
faba-40	53	15	after	after	ADP
faba-40	53	16	2009	2009	NUM
faba-40	53	17	,	,	PUNCT
faba-40	53	18	when	when	SCONJ
faba-40	53	19	local	local	ADJ
faba-40	53	20	government	government	NOUN
faba-40	53	21	authorities	authority	NOUN
faba-40	53	22	managed	manage	VERB
faba-40	53	23	to	to	PART
faba-40	53	24	double	double	VERB
faba-40	53	25	it	it	PRON
faba-40	53	26	up	up	ADP
faba-40	53	27	by	by	ADP
faba-40	53	28	83	83	NUM
faba-40	53	29	%	%	NOUN
faba-40	53	30	,	,	PUNCT
faba-40	53	31	while	while	SCONJ
faba-40	53	32	revenue	revenue	NOUN
faba-40	53	33	from	from	ADP
faba-40	53	34	fees	fee	NOUN
faba-40	53	35	grew	grow	VERB
faba-40	53	36	at	at	ADP
faba-40	53	37	much	much	ADV
faba-40	53	38	lower	low	ADJ
faba-40	53	39	rates	rate	NOUN
faba-40	53	40	and	and	CCONJ
faba-40	53	41	achieved	achieve	VERB
faba-40	53	42	an	an	DET
faba-40	53	43	increase	increase	NOUN
faba-40	53	44	of	of	ADP
faba-40	53	45	just	just	ADV
faba-40	53	46	20	20	NUM
faba-40	53	47	%	%	NOUN
faba-40	53	48	.	.	PUNCT
faba-40	54	1	since	since	SCONJ
faba-40	54	2	no	no	DET
faba-40	54	3	significant	significant	ADJ
faba-40	54	4	changes	change	NOUN
faba-40	54	5	were	be	AUX
faba-40	54	6	made	make	VERB
faba-40	54	7	in	in	ADP
faba-40	54	8	terms	term	NOUN
faba-40	54	9	of	of	ADP
faba-40	54	10	local	local	ADJ
faba-40	54	11	taxation	taxation	NOUN
faba-40	54	12	after	after	ADP
faba-40	54	13	2008	2008	NUM
faba-40	54	14	,	,	PUNCT
faba-40	54	15	the	the	DET
faba-40	54	16	reasons	reason	NOUN
faba-40	54	17	behind	behind	ADP
faba-40	54	18	the	the	DET
faba-40	54	19	increase	increase	NOUN
faba-40	54	20	in	in	ADP
faba-40	54	21	tax	tax	NOUN
faba-40	54	22	proceeds	proceed	NOUN
faba-40	54	23	in	in	ADP
faba-40	54	24	municipal	municipal	ADJ
faba-40	54	25	budgets	budget	NOUN
faba-40	54	26	should	should	AUX
faba-40	54	27	be	be	AUX
faba-40	54	28	sought	seek	VERB
faba-40	54	29	in	in	ADP
faba-40	54	30	improved	improve	VERB
faba-40	54	31	collection	collection	NOUN
faba-40	54	32	rates	rate	NOUN
faba-40	54	33	and	and	CCONJ
faba-40	54	34	increased	increase	VERB
faba-40	54	35	local	local	ADJ
faba-40	54	36	tax	tax	NOUN
faba-40	54	37	rates	rate	NOUN
faba-40	54	38	.	.	PUNCT
faba-40	55	1	figure	figure	NOUN
faba-40	55	2	1	1	NUM
faba-40	55	3	.	.	PUNCT
faba-40	55	4	municipal	municipal	ADJ
faba-40	55	5	budget	budget	NOUN
faba-40	55	6	revenue	revenue	NOUN
faba-40	55	7	(	(	PUNCT
faba-40	55	8	in	in	ADP
faba-40	55	9	bgn	bgn	NOUN
faba-40	55	10	millions	million	NOUN
faba-40	55	11	)	)	PUNCT
faba-40	55	12	source	source	NOUN
faba-40	55	13	:	:	PUNCT
faba-40	55	14	own	own	ADJ
faba-40	55	15	calculations	calculation	NOUN
faba-40	55	16	based	base	VERB
faba-40	55	17	on	on	ADP
faba-40	55	18	consolidated	consolidated	ADJ
faba-40	55	19	fiscal	fiscal	ADJ
faba-40	55	20	program	program	NOUN
faba-40	55	21	data	datum	NOUN
faba-40	55	22	and	and	CCONJ
faba-40	55	23	annual	annual	ADJ
faba-40	55	24	reports	report	NOUN
faba-40	55	25	on	on	ADP
faba-40	55	26	state	state	NOUN
faba-40	55	27	budget	budget	NOUN
faba-40	55	28	execution	execution	NOUN
faba-40	55	29	(	(	PUNCT
faba-40	55	30	2007	2007	NUM
faba-40	55	31	-	-	SYM
faba-40	55	32	2018	2018	NUM
faba-40	55	33	)	)	PUNCT
faba-40	55	34	,	,	PUNCT
faba-40	55	35	ministry	ministry	NOUN
faba-40	55	36	of	of	ADP
faba-40	55	37	finance	finance	NOUN
faba-40	55	38	of	of	ADP
faba-40	55	39	the	the	DET
faba-40	55	40	republic	republic	NOUN
faba-40	55	41	of	of	ADP
faba-40	55	42	bulgaria	bulgaria	PROPN
faba-40	55	43	.	.	PUNCT
faba-40	56	1	trends	trend	NOUN
faba-40	56	2	of	of	ADP
faba-40	56	3	municipal	municipal	ADJ
faba-40	56	4	fiscal	fiscal	ADJ
faba-40	56	5	disparities	disparity	NOUN
faba-40	56	6	this	this	DET
faba-40	56	7	part	part	NOUN
faba-40	56	8	of	of	ADP
faba-40	56	9	the	the	DET
faba-40	56	10	study	study	NOUN
faba-40	56	11	examines	examine	VERB
faba-40	56	12	the	the	DET
faba-40	56	13	trends	trend	NOUN
faba-40	56	14	in	in	ADP
faba-40	56	15	fiscal	fiscal	ADJ
faba-40	56	16	disparities	disparity	NOUN
faba-40	56	17	among	among	ADP
faba-40	56	18	local	local	ADJ
faba-40	56	19	governments	government	NOUN
faba-40	56	20	in	in	ADP
faba-40	56	21	bulgaria	bulgaria	PROPN
faba-40	56	22	by	by	ADP
faba-40	56	23	using	use	VERB
faba-40	56	24	own	own	ADJ
faba-40	56	25	municipal	municipal	ADJ
faba-40	56	26	revenue	revenue	NOUN
faba-40	56	27	per	per	ADP
faba-40	56	28	capita	capita	NOUN
faba-40	56	29	.	.	PUNCT
faba-40	57	1	table	table	NOUN
faba-40	57	2	1	1	NUM
faba-40	57	3	shows	show	VERB
faba-40	57	4	maximums	maximum	NOUN
faba-40	57	5	,	,	PUNCT
faba-40	57	6	minimums	minimum	NOUN
faba-40	57	7	and	and	CCONJ
faba-40	57	8	means	mean	NOUN
faba-40	57	9	for	for	ADP
faba-40	57	10	municipal	municipal	ADJ
faba-40	57	11	own	own	ADJ
faba-40	57	12	-	-	PUNCT
faba-40	57	13	source	source	NOUN
faba-40	57	14	revenue	revenue	NOUN
faba-40	57	15	per	per	ADP
faba-40	57	16	capita	capita	NOUN
faba-40	57	17	during	during	ADP
faba-40	57	18	the	the	DET
faba-40	57	19	period	period	NOUN
faba-40	57	20	2007	2007	NUM
faba-40	57	21	-	-	SYM
faba-40	57	22	2018	2018	NUM
faba-40	57	23	.	.	PUNCT
faba-40	58	1	the	the	DET
faba-40	58	2	minimum	minimum	ADJ
faba-40	58	3	values	value	NOUN
faba-40	58	4	of	of	ADP
faba-40	58	5	own	own	ADJ
faba-40	58	6	-	-	PUNCT
faba-40	58	7	source	source	NOUN
faba-40	58	8	revenue	revenue	NOUN
faba-40	58	9	per	per	ADP
faba-40	58	10	capita	capita	NOUN
faba-40	58	11	,	,	PUNCT
faba-40	58	12	i.e.	i.e.	X
faba-40	58	13	those	those	PRON
faba-40	58	14	for	for	ADP
faba-40	58	15	the	the	DET
faba-40	58	16	poorest	poor	ADJ
faba-40	58	17	municipality	municipality	NOUN
faba-40	58	18	,	,	PUNCT
faba-40	58	19	grew	grow	VERB
faba-40	58	20	throughout	throughout	ADP
faba-40	58	21	the	the	DET
faba-40	58	22	whole	whole	ADJ
faba-40	58	23	period	period	NOUN
faba-40	58	24	,	,	PUNCT
faba-40	58	25	except	except	SCONJ
faba-40	58	26	for	for	ADP
faba-40	58	27	the	the	DET
faba-40	58	28	years	year	NOUN
faba-40	58	29	0	0	NUM
faba-40	58	30	1000	1000	NUM
faba-40	58	31	2000	2000	NUM
faba-40	58	32	3000	3000	NUM
faba-40	58	33	4000	4000	NUM
faba-40	58	34	5000	5000	NUM
faba-40	58	35	6000	6000	NUM
faba-40	58	36	7000	7000	NUM
faba-40	58	37	2007	2007	NUM
faba-40	58	38	2009	2009	NUM
faba-40	58	39	2011	2011	NUM
faba-40	58	40	2013	2013	NUM
faba-40	58	41	2015	2015	NUM
faba-40	58	42	2017	2017	NUM
faba-40	58	43	local	local	ADJ
faba-40	58	44	tax	tax	NOUN
faba-40	58	45	revenue	revenue	NOUN
faba-40	58	46	charges	charge	NOUN
faba-40	58	47	and	and	CCONJ
faba-40	58	48	fees	fee	NOUN
faba-40	58	49	other	other	ADJ
faba-40	58	50	non	non	ADJ
faba-40	58	51	-	-	ADJ
faba-40	58	52	tax	tax	ADJ
faba-40	58	53	revenue	revenue	NOUN
faba-40	58	54	transfers	transfer	NOUN
faba-40	58	55	nenkova	nenkova	VERB
faba-40	58	56	presiana	presiana	NOUN
faba-40	58	57	et	et	PROPN
faba-40	58	58	al	al	PROPN
faba-40	58	59	.	.	PUNCT
faba-40	58	60	/	/	SYM
faba-40	58	61	finance	finance	NOUN
faba-40	58	62	,	,	PUNCT
faba-40	58	63	accounting	accounting	NOUN
faba-40	58	64	and	and	CCONJ
faba-40	58	65	business	business	NOUN
faba-40	58	66	analysis	analysis	NOUN
faba-40	58	67	2	2	NUM
faba-40	58	68	(	(	PUNCT
faba-40	58	69	2	2	NUM
faba-40	58	70	)	)	PUNCT
faba-40	58	71	2020	2020	NUM
faba-40	58	72	75	75	NUM
faba-40	58	73	of	of	ADP
faba-40	58	74	the	the	DET
faba-40	58	75	last	last	ADJ
faba-40	58	76	economic	economic	ADJ
faba-40	58	77	and	and	CCONJ
faba-40	58	78	financial	financial	ADJ
faba-40	58	79	crisis	crisis	NOUN
faba-40	58	80	,	,	PUNCT
faba-40	58	81	unlike	unlike	ADP
faba-40	58	82	the	the	DET
faba-40	58	83	developments	development	NOUN
faba-40	58	84	of	of	ADP
faba-40	58	85	the	the	DET
faba-40	58	86	maximum	maximum	ADJ
faba-40	58	87	values	value	NOUN
faba-40	58	88	which	which	PRON
faba-40	58	89	exhibited	exhibit	VERB
faba-40	58	90	both	both	DET
faba-40	58	91	ups	up	NOUN
faba-40	58	92	and	and	CCONJ
faba-40	58	93	downs	down	NOUN
faba-40	58	94	.	.	PUNCT
faba-40	59	1	at	at	ADP
faba-40	59	2	the	the	DET
faba-40	59	3	end	end	NOUN
faba-40	59	4	of	of	ADP
faba-40	59	5	the	the	DET
faba-40	59	6	period	period	NOUN
faba-40	59	7	,	,	PUNCT
faba-40	59	8	own	own	ADJ
faba-40	59	9	-	-	PUNCT
faba-40	59	10	source	source	NOUN
faba-40	59	11	revenue	revenue	NOUN
faba-40	59	12	per	per	ADP
faba-40	59	13	capita	capita	NOUN
faba-40	59	14	of	of	ADP
faba-40	59	15	the	the	DET
faba-40	59	16	poorest	poor	ADJ
faba-40	59	17	municipality	municipality	NOUN
faba-40	59	18	exceeded	exceed	VERB
faba-40	59	19	3.5	3.5	NUM
faba-40	59	20	times	time	NOUN
faba-40	59	21	the	the	DET
faba-40	59	22	own	own	ADJ
faba-40	59	23	resources	resource	NOUN
faba-40	59	24	accumulated	accumulate	VERB
faba-40	59	25	by	by	ADP
faba-40	59	26	the	the	DET
faba-40	59	27	poorest	poor	ADJ
faba-40	59	28	municipality	municipality	NOUN
faba-40	59	29	at	at	ADP
faba-40	59	30	the	the	DET
faba-40	59	31	beginning	beginning	NOUN
faba-40	59	32	of	of	ADP
faba-40	59	33	the	the	DET
faba-40	59	34	period	period	NOUN
faba-40	59	35	,	,	PUNCT
faba-40	59	36	while	while	SCONJ
faba-40	59	37	that	that	DET
faba-40	59	38	ratio	ratio	NOUN
faba-40	59	39	was	be	AUX
faba-40	59	40	2.3	2.3	NUM
faba-40	59	41	for	for	ADP
faba-40	59	42	the	the	DET
faba-40	59	43	richest	rich	ADJ
faba-40	59	44	municipality	municipality	NOUN
faba-40	59	45	.	.	PUNCT
faba-40	60	1	means	mean	NOUN
faba-40	60	2	also	also	ADV
faba-40	60	3	went	go	VERB
faba-40	60	4	up	up	ADP
faba-40	60	5	in	in	ADP
faba-40	60	6	most	most	ADJ
faba-40	60	7	of	of	ADP
faba-40	60	8	the	the	DET
faba-40	60	9	years	year	NOUN
faba-40	60	10	,	,	PUNCT
faba-40	60	11	with	with	ADP
faba-40	60	12	a	a	DET
faba-40	60	13	decrease	decrease	NOUN
faba-40	60	14	occurring	occur	VERB
faba-40	60	15	,	,	PUNCT
faba-40	60	16	again	again	ADV
faba-40	60	17	,	,	PUNCT
faba-40	60	18	only	only	ADV
faba-40	60	19	during	during	ADP
faba-40	60	20	the	the	DET
faba-40	60	21	crisis	crisis	NOUN
faba-40	60	22	years	year	NOUN
faba-40	60	23	.	.	PUNCT
faba-40	61	1	table	table	NOUN
faba-40	61	2	1	1	NUM
faba-40	61	3	.	.	X
faba-40	61	4	own	own	ADJ
faba-40	61	5	municipal	municipal	ADJ
faba-40	61	6	revenue	revenue	NOUN
faba-40	61	7	per	per	ADP
faba-40	61	8	capita	capita	X
faba-40	61	9	(	(	PUNCT
faba-40	61	10	in	in	ADP
faba-40	61	11	bgn	bgn	NOUN
faba-40	61	12	)	)	PUNCT
faba-40	61	13	min	min	NOUN
faba-40	61	14	мax	мax	PRON
faba-40	61	15	mean	mean	VERB
faba-40	61	16	2007	2007	NUM
faba-40	61	17	23.3	23.3	NUM
faba-40	61	18	1978.2	1978.2	NUM
faba-40	61	19	179.2	179.2	NUM
faba-40	61	20	2008	2008	NUM
faba-40	61	21	36.6	36.6	NUM
faba-40	61	22	1860.1	1860.1	NUM
faba-40	61	23	185.1	185.1	NUM
faba-40	61	24	2009	2009	NUM
faba-40	61	25	28	28	NUM
faba-40	61	26	1510.4	1510.4	NUM
faba-40	61	27	158.3	158.3	NUM
faba-40	61	28	2010	2010	NUM
faba-40	61	29	27	27	NUM
faba-40	61	30	1379.1	1379.1	NUM
faba-40	61	31	154.8	154.8	NUM
faba-40	61	32	2011	2011	NUM
faba-40	61	33	39.6	39.6	NUM
faba-40	61	34	2944.5	2944.5	NUM
faba-40	61	35	194.1	194.1	NUM
faba-40	61	36	2012	2012	NUM
faba-40	61	37	46.2	46.2	NUM
faba-40	61	38	4305.6	4305.6	NUM
faba-40	61	39	219.9	219.9	NUM
faba-40	61	40	2013	2013	NUM
faba-40	61	41	51.6	51.6	NUM
faba-40	61	42	3979.3	3979.3	NUM
faba-40	61	43	236.1	236.1	NUM
faba-40	61	44	2014	2014	NUM
faba-40	61	45	57.1	57.1	NUM
faba-40	61	46	3629	3629	NUM
faba-40	61	47	243.1	243.1	NUM
faba-40	61	48	2015	2015	NUM
faba-40	61	49	45.2	45.2	NUM
faba-40	61	50	5012.6	5012.6	NUM
faba-40	61	51	254	254	NUM
faba-40	61	52	2016	2016	NUM
faba-40	61	53	68.9	68.9	NUM
faba-40	61	54	3728.6	3728.6	NUM
faba-40	61	55	266.5	266.5	NUM
faba-40	61	56	2017	2017	NUM
faba-40	61	57	82.7	82.7	NUM
faba-40	61	58	4939.8	4939.8	NUM
faba-40	61	59	283.5	283.5	NUM
faba-40	61	60	2018	2018	NUM
faba-40	61	61	82.8	82.8	NUM
faba-40	61	62	4480	4480	NUM
faba-40	61	63	294.8	294.8	NUM
faba-40	61	64	source	source	NOUN
faba-40	61	65	:	:	PUNCT
faba-40	61	66	own	own	ADJ
faba-40	61	67	calculations	calculation	NOUN
faba-40	61	68	based	base	VERB
faba-40	61	69	on	on	ADP
faba-40	61	70	namrb	namrb	ADJ
faba-40	61	71	internet	internet	NOUN
faba-40	61	72	platform	platform	NOUN
faba-40	61	73	for	for	ADP
faba-40	61	74	local	local	ADJ
faba-40	61	75	finance	finance	NOUN
faba-40	61	76	.	.	PUNCT
faba-40	62	1	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	NOUN
faba-40	62	2	there	there	PRON
faba-40	62	3	are	be	VERB
faba-40	62	4	different	different	ADJ
faba-40	62	5	measures	measure	NOUN
faba-40	62	6	applied	apply	VERB
faba-40	62	7	in	in	ADP
faba-40	62	8	empirical	empirical	ADJ
faba-40	62	9	literature	literature	NOUN
faba-40	62	10	to	to	PART
faba-40	62	11	study	study	VERB
faba-40	62	12	and	and	CCONJ
faba-40	62	13	analyze	analyze	VERB
faba-40	62	14	horizontal	horizontal	ADJ
faba-40	62	15	fiscal	fiscal	ADJ
faba-40	62	16	imbalances	imbalance	NOUN
faba-40	62	17	(	(	PUNCT
faba-40	62	18	bird	bird	NOUN
faba-40	62	19	and	and	CCONJ
faba-40	62	20	tarasov,2004	tarasov,2004	PROPN
faba-40	62	21	;	;	PUNCT
faba-40	62	22	shankar	shankar	PROPN
faba-40	62	23	and	and	CCONJ
faba-40	62	24	shah,2003	shah,2003	PROPN
faba-40	62	25	;	;	PUNCT
faba-40	62	26	kowalik	kowalik	PROPN
faba-40	62	27	,	,	PUNCT
faba-40	62	28	2015	2015	NUM
faba-40	62	29	)	)	PUNCT
faba-40	62	30	.	.	PUNCT
faba-40	63	1	we	we	PRON
faba-40	63	2	calculate	calculate	VERB
faba-40	63	3	three	three	NUM
faba-40	63	4	measures	measure	NOUN
faba-40	63	5	of	of	ADP
faba-40	63	6	municipal	municipal	ADJ
faba-40	63	7	fiscal	fiscal	ADJ
faba-40	63	8	disparities	disparity	NOUN
faba-40	63	9	for	for	ADP
faba-40	63	10	the	the	DET
faba-40	63	11	indicator	indicator	NOUN
faba-40	63	12	chosen	choose	VERB
faba-40	63	13	to	to	PART
faba-40	63	14	capture	capture	VERB
faba-40	63	15	the	the	DET
faba-40	63	16	fiscal	fiscal	ADJ
faba-40	63	17	differences	difference	NOUN
faba-40	63	18	among	among	ADP
faba-40	63	19	local	local	ADJ
faba-40	63	20	governments	government	NOUN
faba-40	63	21	,	,	PUNCT
faba-40	63	22	including	include	VERB
faba-40	63	23	:	:	PUNCT
faba-40	63	24	range	range	NOUN
faba-40	63	25	(	(	PUNCT
faba-40	63	26	r	r	NOUN
faba-40	63	27	)	)	PUNCT
faba-40	63	28	,	,	PUNCT
faba-40	63	29	maximum	maximum	ADJ
faba-40	63	30	-	-	PUNCT
faba-40	63	31	to	to	ADP
faba-40	63	32	-	-	PUNCT
faba-40	63	33	minimum	minimum	NOUN
faba-40	63	34	ratio	ratio	NOUN
faba-40	63	35	(	(	PUNCT
faba-40	63	36	max	max	PROPN
faba-40	63	37	/	/	SYM
faba-40	63	38	min	min	NOUN
faba-40	63	39	)	)	PUNCT
faba-40	63	40	and	and	CCONJ
faba-40	63	41	coefficient	coefficient	NOUN
faba-40	63	42	of	of	ADP
faba-40	63	43	variation	variation	NOUN
faba-40	63	44	(	(	PUNCT
faba-40	63	45	cov	cov	NOUN
faba-40	63	46	)	)	PUNCT
faba-40	63	47	.	.	PUNCT
faba-40	64	1	during	during	ADP
faba-40	64	2	the	the	DET
faba-40	64	3	period	period	NOUN
faba-40	64	4	under	under	ADP
faba-40	64	5	review	review	NOUN
faba-40	64	6	,	,	PUNCT
faba-40	64	7	the	the	DET
faba-40	64	8	change	change	NOUN
faba-40	64	9	in	in	ADP
faba-40	64	10	the	the	DET
faba-40	64	11	difference	difference	NOUN
faba-40	64	12	between	between	ADP
faba-40	64	13	the	the	DET
faba-40	64	14	maximum	maximum	NOUN
faba-40	64	15	and	and	CCONJ
faba-40	64	16	the	the	DET
faba-40	64	17	minimum	minimum	ADJ
faba-40	64	18	values	value	NOUN
faba-40	64	19	of	of	ADP
faba-40	64	20	own	own	ADJ
faba-40	64	21	-	-	PUNCT
faba-40	64	22	source	source	NOUN
faba-40	64	23	revenue	revenue	NOUN
faba-40	64	24	per	per	ADP
faba-40	64	25	capita	capita	NOUN
faba-40	64	26	,	,	PUNCT
faba-40	64	27	i.e.	i.e.	X
faba-40	64	28	the	the	DET
faba-40	64	29	range	range	NOUN
faba-40	64	30	,	,	PUNCT
faba-40	64	31	is	be	AUX
faba-40	64	32	presented	present	VERB
faba-40	64	33	in	in	ADP
faba-40	64	34	figure	figure	NOUN
faba-40	64	35	2	2	NUM
faba-40	64	36	.	.	PUNCT
faba-40	65	1	while	while	SCONJ
faba-40	65	2	in	in	ADP
faba-40	65	3	2007	2007	NUM
faba-40	65	4	the	the	DET
faba-40	65	5	difference	difference	NOUN
faba-40	65	6	in	in	ADP
faba-40	65	7	own	own	ADJ
faba-40	65	8	-	-	PUNCT
faba-40	65	9	source	source	NOUN
faba-40	65	10	revenue	revenue	NOUN
faba-40	65	11	per	per	ADP
faba-40	65	12	capita	capita	NOUN
faba-40	65	13	of	of	ADP
faba-40	65	14	the	the	DET
faba-40	65	15	richest	rich	ADJ
faba-40	65	16	and	and	CCONJ
faba-40	65	17	the	the	DET
faba-40	65	18	poorest	poor	ADJ
faba-40	65	19	municipality	municipality	NOUN
faba-40	65	20	,	,	PUNCT
faba-40	65	21	respectively	respectively	ADV
faba-40	65	22	,	,	PUNCT
faba-40	65	23	was	be	AUX
faba-40	65	24	bgn	bgn	NOUN
faba-40	65	25	1955	1955	NUM
faba-40	65	26	,	,	PUNCT
faba-40	65	27	in	in	ADP
faba-40	65	28	2018	2018	NUM
faba-40	65	29	that	that	DET
faba-40	65	30	difference	difference	NOUN
faba-40	65	31	went	go	VERB
faba-40	65	32	up	up	ADP
faba-40	65	33	to	to	PART
faba-40	65	34	bgn	bgn	NOUN
faba-40	65	35	4399	4399	NUM
faba-40	65	36	.	.	PUNCT
faba-40	66	1	and	and	CCONJ
faba-40	66	2	while	while	SCONJ
faba-40	66	3	the	the	DET
faba-40	66	4	minimum	minimum	ADJ
faba-40	66	5	values	value	NOUN
faba-40	66	6	of	of	ADP
faba-40	66	7	own	own	ADJ
faba-40	66	8	-	-	PUNCT
faba-40	66	9	source	source	NOUN
faba-40	66	10	revenue	revenue	NOUN
faba-40	66	11	increased	increase	VERB
faba-40	66	12	gradually	gradually	ADV
faba-40	66	13	from	from	ADP
faba-40	66	14	bgn	bgn	NOUN
faba-40	66	15	23.3	23.3	NUM
faba-40	66	16	per	per	ADP
faba-40	66	17	capita	capita	NOUN
faba-40	66	18	to	to	PART
faba-40	66	19	bgn	bgn	VERB
faba-40	66	20	80.8	80.8	NUM
faba-40	66	21	per	per	ADP
faba-40	66	22	capita	capita	NOUN
faba-40	66	23	,	,	PUNCT
faba-40	66	24	with	with	ADP
faba-40	66	25	the	the	DET
faba-40	66	26	exception	exception	NOUN
faba-40	66	27	of	of	ADP
faba-40	66	28	2009	2009	NUM
faba-40	66	29	and	and	CCONJ
faba-40	66	30	2010	2010	NUM
faba-40	66	31	,	,	PUNCT
faba-40	66	32	the	the	DET
faba-40	66	33	situation	situation	NOUN
faba-40	66	34	is	be	AUX
faba-40	66	35	different	different	ADJ
faba-40	66	36	in	in	ADP
faba-40	66	37	terms	term	NOUN
faba-40	66	38	of	of	ADP
faba-40	66	39	the	the	DET
faba-40	66	40	maximum	maximum	ADJ
faba-40	66	41	revenue	revenue	NOUN
faba-40	66	42	per	per	ADP
faba-40	66	43	capita	capita	NOUN
faba-40	66	44	:	:	PUNCT
faba-40	67	1	maximum	maximum	ADJ
faba-40	67	2	values	value	NOUN
faba-40	67	3	fluctuated	fluctuate	VERB
faba-40	67	4	between	between	ADP
faba-40	67	5	bgn	bgn	NOUN
faba-40	67	6	1379.1	1379.1	NUM
faba-40	67	7	to	to	PART
faba-40	67	8	bgn	bgn	VERB
faba-40	67	9	5012.6	5012.6	NUM
faba-40	67	10	,	,	PUNCT
faba-40	67	11	and	and	CCONJ
faba-40	67	12	increased	increase	VERB
faba-40	67	13	and	and	CCONJ
faba-40	67	14	decreased	decrease	VERB
faba-40	67	15	at	at	ADP
faba-40	67	16	a	a	DET
faba-40	67	17	much	much	ADV
faba-40	67	18	dramatic	dramatic	ADJ
faba-40	67	19	rate	rate	NOUN
faba-40	67	20	.	.	PUNCT
faba-40	68	1	during	during	ADP
faba-40	68	2	the	the	DET
faba-40	68	3	period	period	NOUN
faba-40	68	4	2007	2007	NUM
faba-40	68	5	-	-	SYM
faba-40	68	6	2010	2010	NUM
faba-40	68	7	,	,	PUNCT
faba-40	68	8	and	and	CCONJ
faba-40	68	9	especially	especially	ADV
faba-40	68	10	in	in	ADP
faba-40	68	11	the	the	DET
faba-40	68	12	last	last	ADJ
faba-40	68	13	two	two	NUM
faba-40	68	14	years	year	NOUN
faba-40	68	15	,	,	PUNCT
faba-40	68	16	there	there	PRON
faba-40	68	17	was	be	VERB
faba-40	68	18	a	a	DET
faba-40	68	19	decrease	decrease	NOUN
faba-40	68	20	in	in	ADP
faba-40	68	21	own	own	ADJ
faba-40	68	22	-	-	PUNCT
faba-40	68	23	source	source	NOUN
faba-40	68	24	revenue	revenue	NOUN
faba-40	68	25	of	of	ADP
faba-40	68	26	the	the	DET
faba-40	68	27	municipalities	municipality	NOUN
faba-40	68	28	at	at	ADP
faba-40	68	29	the	the	DET
faba-40	68	30	top	top	NOUN
faba-40	68	31	of	of	ADP
faba-40	68	32	the	the	DET
faba-40	68	33	ranking	ranking	NOUN
faba-40	68	34	,	,	PUNCT
faba-40	68	35	which	which	PRON
faba-40	68	36	lead	lead	VERB
faba-40	68	37	to	to	ADP
faba-40	68	38	a	a	DET
faba-40	68	39	decrease	decrease	NOUN
faba-40	68	40	in	in	ADP
faba-40	68	41	the	the	DET
faba-40	68	42	absolute	absolute	ADJ
faba-40	68	43	difference	difference	NOUN
faba-40	68	44	between	between	ADP
faba-40	68	45	the	the	DET
faba-40	68	46	maximum	maximum	NOUN
faba-40	68	47	and	and	CCONJ
faba-40	68	48	the	the	DET
faba-40	68	49	minimum	minimum	ADJ
faba-40	68	50	value	value	NOUN
faba-40	68	51	.	.	PUNCT
faba-40	69	1	after	after	ADP
faba-40	69	2	2010	2010	NUM
faba-40	69	3	,	,	PUNCT
faba-40	69	4	own	own	ADJ
faba-40	69	5	-	-	PUNCT
faba-40	69	6	source	source	NOUN
faba-40	69	7	revenue	revenue	NOUN
faba-40	69	8	per	per	ADP
faba-40	69	9	capita	capita	NOUN
faba-40	69	10	for	for	ADP
faba-40	69	11	the	the	DET
faba-40	69	12	municipalities	municipality	NOUN
faba-40	69	13	with	with	ADP
faba-40	69	14	the	the	DET
faba-40	69	15	highest	high	ADJ
faba-40	69	16	amounts	amount	NOUN
faba-40	69	17	went	go	VERB
faba-40	69	18	up	up	ADP
faba-40	69	19	again	again	ADV
faba-40	69	20	,	,	PUNCT
faba-40	69	21	and	and	CCONJ
faba-40	69	22	significantly	significantly	ADV
faba-40	69	23	so	so	ADV
faba-40	69	24	,	,	PUNCT
faba-40	69	25	which	which	PRON
faba-40	69	26	resulted	result	VERB
faba-40	69	27	in	in	ADP
faba-40	69	28	an	an	DET
faba-40	69	29	increase	increase	NOUN
faba-40	69	30	in	in	ADP
faba-40	69	31	the	the	DET
faba-40	69	32	absolute	absolute	ADJ
faba-40	69	33	difference	difference	NOUN
faba-40	69	34	between	between	ADP
faba-40	69	35	the	the	DET
faba-40	69	36	maximum	maximum	NOUN
faba-40	69	37	and	and	CCONJ
faba-40	69	38	the	the	DET
faba-40	69	39	minimum	minimum	ADJ
faba-40	69	40	value	value	NOUN
faba-40	69	41	.	.	PUNCT
faba-40	70	1	in	in	ADP
faba-40	70	2	the	the	DET
faba-40	70	3	next	next	ADJ
faba-40	70	4	period	period	NOUN
faba-40	70	5	,	,	PUNCT
faba-40	70	6	2012	2012	NUM
faba-40	70	7	-	-	SYM
faba-40	70	8	2018	2018	NUM
faba-40	70	9	,	,	PUNCT
faba-40	70	10	the	the	DET
faba-40	70	11	values	value	NOUN
faba-40	70	12	of	of	ADP
faba-40	70	13	the	the	DET
faba-40	70	14	range	range	NOUN
faba-40	70	15	registered	register	VERB
faba-40	70	16	both	both	CCONJ
faba-40	70	17	upward	upward	ADJ
faba-40	70	18	and	and	CCONJ
faba-40	70	19	downward	downward	ADJ
faba-40	70	20	changes	change	NOUN
faba-40	70	21	.	.	PUNCT
faba-40	71	1	the	the	DET
faba-40	71	2	gap	gap	NOUN
faba-40	71	3	between	between	ADP
faba-40	71	4	the	the	DET
faba-40	71	5	maximum	maximum	ADJ
faba-40	71	6	and	and	CCONJ
faba-40	71	7	minimum	minimum	ADJ
faba-40	71	8	values	value	NOUN
faba-40	71	9	of	of	ADP
faba-40	71	10	own	own	ADJ
faba-40	71	11	revenue	revenue	NOUN
faba-40	71	12	per	per	ADP
faba-40	71	13	capita	capita	NOUN
faba-40	71	14	was	be	AUX
faba-40	71	15	largest	large	ADJ
faba-40	71	16	in	in	ADP
faba-40	71	17	2015	2015	NUM
faba-40	71	18	and	and	CCONJ
faba-40	71	19	2017	2017	NUM
faba-40	71	20	respectively	respectively	ADV
faba-40	71	21	.	.	PUNCT
faba-40	72	1	the	the	DET
faba-40	72	2	reason	reason	NOUN
faba-40	72	3	behind	behind	ADP
faba-40	72	4	the	the	DET
faba-40	72	5	value	value	NOUN
faba-40	72	6	fluctuations	fluctuation	NOUN
faba-40	72	7	of	of	ADP
faba-40	72	8	the	the	DET
faba-40	72	9	range	range	NOUN
faba-40	72	10	after	after	ADP
faba-40	72	11	2010	2010	NUM
faba-40	72	12	lies	lie	VERB
faba-40	72	13	in	in	ADP
faba-40	72	14	the	the	DET
faba-40	72	15	maximum	maximum	ADJ
faba-40	72	16	values	value	NOUN
faba-40	72	17	of	of	ADP
faba-40	72	18	the	the	DET
faba-40	72	19	indicator	indicator	NOUN
faba-40	72	20	,	,	PUNCT
faba-40	72	21	or	or	CCONJ
faba-40	72	22	those	those	PRON
faba-40	72	23	for	for	ADP
faba-40	72	24	the	the	DET
faba-40	72	25	richest	rich	ADJ
faba-40	72	26	municipalities	municipality	NOUN
faba-40	72	27	.	.	PUNCT
faba-40	73	1	while	while	SCONJ
faba-40	73	2	up	up	ADP
faba-40	73	3	to	to	ADP
faba-40	73	4	2010	2010	NUM
faba-40	73	5	,	,	PUNCT
faba-40	73	6	the	the	DET
faba-40	73	7	ranking	ranking	NOUN
faba-40	73	8	in	in	ADP
faba-40	73	9	terms	term	NOUN
faba-40	73	10	of	of	ADP
faba-40	73	11	own	own	ADJ
faba-40	73	12	-	-	PUNCT
faba-40	73	13	source	source	NOUN
faba-40	73	14	revenue	revenue	NOUN
faba-40	73	15	per	per	ADP
faba-40	73	16	capita	capita	NOUN
faba-40	73	17	accrued	accrue	VERB
faba-40	73	18	was	be	AUX
faba-40	73	19	headed	head	VERB
faba-40	73	20	by	by	ADP
faba-40	73	21	the	the	DET
faba-40	73	22	municipality	municipality	NOUN
faba-40	73	23	of	of	ADP
faba-40	73	24	nesebar	nesebar	NOUN
faba-40	73	25	,	,	PUNCT
faba-40	73	26	in	in	ADP
faba-40	73	27	2011	2011	NUM
faba-40	73	28	it	it	PRON
faba-40	73	29	was	be	AUX
faba-40	73	30	replaced	replace	VERB
faba-40	73	31	by	by	ADP
faba-40	73	32	the	the	DET
faba-40	73	33	municipality	municipality	NOUN
faba-40	73	34	of	of	ADP
faba-40	73	35	chelopech	chelopech	NOUN
faba-40	73	36	which	which	PRON
faba-40	73	37	retained	retain	VERB
faba-40	73	38	the	the	DET
faba-40	73	39	lead	lead	NOUN
faba-40	73	40	until	until	ADP
faba-40	73	41	the	the	DET
faba-40	73	42	end	end	NOUN
faba-40	73	43	of	of	ADP
faba-40	73	44	the	the	DET
faba-40	73	45	period	period	NOUN
faba-40	73	46	,	,	PUNCT
faba-40	73	47	with	with	ADP
faba-40	73	48	chavdar	chavdar	NOUN
faba-40	73	49	as	as	ADP
faba-40	73	50	the	the	DET
faba-40	73	51	runnerup	runnerup	NOUN
faba-40	73	52	in	in	ADP
faba-40	73	53	most	most	ADJ
faba-40	73	54	years	year	NOUN
faba-40	73	55	.	.	PUNCT
faba-40	74	1	the	the	DET
faba-40	74	2	top	top	ADJ
faba-40	74	3	values	value	NOUN
faba-40	74	4	of	of	ADP
faba-40	74	5	the	the	DET
faba-40	74	6	indicator	indicator	NOUN
faba-40	74	7	own	own	VERB
faba-40	74	8	revenue	revenue	NOUN
faba-40	74	9	per	per	ADP
faba-40	74	10	capita	capita	NOUN
faba-40	74	11	for	for	ADP
faba-40	74	12	chelopech	chelopech	NOUN
faba-40	74	13	and	and	CCONJ
faba-40	74	14	chavdar	chavdar	PROPN
faba-40	74	15	,	,	PUNCT
faba-40	74	16	which	which	PRON
faba-40	74	17	outpaced	outpace	VERB
faba-40	74	18	by	by	ADP
faba-40	74	19	far	far	ADV
faba-40	74	20	the	the	DET
faba-40	74	21	rest	rest	NOUN
faba-40	74	22	of	of	ADP
faba-40	74	23	the	the	DET
faba-40	74	24	municipalities	municipality	NOUN
faba-40	74	25	,	,	PUNCT
faba-40	74	26	were	be	AUX
faba-40	74	27	due	due	ADJ
faba-40	74	28	to	to	ADP
faba-40	74	29	the	the	DET
faba-40	74	30	fact	fact	NOUN
faba-40	74	31	that	that	SCONJ
faba-40	74	32	both	both	PRON
faba-40	74	33	of	of	ADP
faba-40	74	34	these	these	PRON
faba-40	74	35	are	be	AUX
faba-40	74	36	small	small	ADJ
faba-40	74	37	municipalities	municipality	NOUN
faba-40	74	38	,	,	PUNCT
faba-40	74	39	with	with	ADP
faba-40	74	40	about	about	ADP
faba-40	74	41	1500	1500	NUM
faba-40	74	42	inhabitants	inhabitant	NOUN
faba-40	74	43	,	,	PUNCT
faba-40	74	44	but	but	CCONJ
faba-40	74	45	with	with	ADP
faba-40	74	46	very	very	ADV
faba-40	74	47	high	high	ADJ
faba-40	74	48	revenues	revenue	NOUN
faba-40	74	49	from	from	ADP
faba-40	74	50	concession	concession	NOUN
faba-40	74	51	fees	fee	NOUN
faba-40	74	52	.	.	PUNCT
faba-40	75	1	in	in	ADP
faba-40	75	2	2015	2015	NUM
faba-40	75	3	,	,	PUNCT
faba-40	75	4	the	the	DET
faba-40	75	5	own	own	ADJ
faba-40	75	6	-	-	PUNCT
faba-40	75	7	source	source	NOUN
faba-40	75	8	revenue	revenue	NOUN
faba-40	75	9	per	per	ADP
faba-40	75	10	capita	capita	NOUN
faba-40	75	11	of	of	ADP
faba-40	75	12	the	the	DET
faba-40	75	13	municipality	municipality	NOUN
faba-40	75	14	of	of	ADP
faba-40	75	15	chelopech	chelopech	NOUN
faba-40	75	16	(	(	PUNCT
faba-40	75	17	bgn	bgn	NOUN
faba-40	75	18	5012.65	5012.65	NUM
faba-40	75	19	)	)	PUNCT
faba-40	75	20	was	be	AUX
faba-40	75	21	more	more	ADV
faba-40	75	22	than	than	ADP
faba-40	75	23	double	double	DET
faba-40	75	24	the	the	DET
faba-40	75	25	figure	figure	NOUN
faba-40	75	26	for	for	ADP
faba-40	75	27	the	the	DET
faba-40	75	28	second	second	ADJ
faba-40	75	29	richest	rich	ADJ
faba-40	75	30	municipality	municipality	NOUN
faba-40	75	31	,	,	PUNCT
faba-40	75	32	chavdar	chavdar	PROPN
faba-40	75	33	(	(	PUNCT
faba-40	75	34	bgn	bgn	NOUN
faba-40	75	35	2117.26	2117.26	NUM
faba-40	75	36	)	)	PUNCT
faba-40	75	37	and	and	CCONJ
faba-40	75	38	triple	triple	DET
faba-40	75	39	that	that	PRON
faba-40	75	40	of	of	ADP
faba-40	75	41	the	the	DET
faba-40	75	42	third	third	ADJ
faba-40	75	43	in	in	ADP
faba-40	75	44	the	the	DET
faba-40	75	45	ranking	ranking	NOUN
faba-40	75	46	,	,	PUNCT
faba-40	75	47	the	the	DET
faba-40	75	48	municipality	municipality	NOUN
faba-40	75	49	of	of	ADP
faba-40	75	50	primorsko	primorsko	NOUN
faba-40	75	51	(	(	PUNCT
faba-40	75	52	bgn	bgn	NOUN
faba-40	75	53	1538.36	1538.36	NUM
faba-40	75	54	)	)	PUNCT
faba-40	75	55	.	.	PUNCT
faba-40	76	1	nenkova	nenkova	PROPN
faba-40	76	2	presiana	presiana	PROPN
faba-40	76	3	et	et	PROPN
faba-40	76	4	al	al	PROPN
faba-40	76	5	.	.	PUNCT
faba-40	76	6	/	/	SYM
faba-40	76	7	finance	finance	NOUN
faba-40	76	8	,	,	PUNCT
faba-40	76	9	accounting	accounting	NOUN
faba-40	76	10	and	and	CCONJ
faba-40	76	11	business	business	NOUN
faba-40	76	12	analysis	analysis	NOUN
faba-40	76	13	2	2	NUM
faba-40	76	14	(	(	PUNCT
faba-40	76	15	2	2	NUM
faba-40	76	16	)	)	PUNCT
faba-40	76	17	2020	2020	NUM
faba-40	76	18	76	76	NUM
faba-40	76	19	figure	figure	NOUN
faba-40	76	20	2	2	NUM
faba-40	76	21	.	.	PUNCT
faba-40	77	1	range	range	NOUN
faba-40	77	2	(	(	PUNCT
faba-40	77	3	2007	2007	NUM
faba-40	77	4	-	-	SYM
faba-40	77	5	2018	2018	NUM
faba-40	77	6	)	)	PUNCT
faba-40	77	7	source	source	NOUN
faba-40	77	8	:	:	PUNCT
faba-40	77	9	own	own	ADJ
faba-40	77	10	calculations	calculation	NOUN
faba-40	77	11	based	base	VERB
faba-40	77	12	on	on	ADP
faba-40	77	13	namrb	namrb	ADJ
faba-40	77	14	internet	internet	NOUN
faba-40	77	15	platform	platform	NOUN
faba-40	77	16	for	for	ADP
faba-40	77	17	local	local	ADJ
faba-40	77	18	finance	finance	NOUN
faba-40	77	19	.	.	PUNCT
faba-40	78	1	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	NOUN
faba-40	78	2	as	as	SCONJ
faba-40	78	3	regards	regard	VERB
faba-40	78	4	the	the	DET
faba-40	78	5	two	two	NUM
faba-40	78	6	municipalities	municipality	NOUN
faba-40	78	7	of	of	ADP
faba-40	78	8	chelopech	chelopech	NOUN
faba-40	78	9	and	and	CCONJ
faba-40	78	10	chavdar	chavdar	PROPN
faba-40	78	11	,	,	PUNCT
faba-40	78	12	the	the	DET
faba-40	78	13	values	value	NOUN
faba-40	78	14	of	of	ADP
faba-40	78	15	their	their	PRON
faba-40	78	16	own	own	ADJ
faba-40	78	17	-	-	PUNCT
faba-40	78	18	source	source	NOUN
faba-40	78	19	revenue	revenue	NOUN
faba-40	78	20	per	per	ADP
faba-40	78	21	capita	capita	X
faba-40	78	22	differ	differ	VERB
faba-40	78	23	significantly	significantly	ADV
faba-40	78	24	when	when	SCONJ
faba-40	78	25	compared	compare	VERB
faba-40	78	26	to	to	ADP
faba-40	78	27	the	the	DET
faba-40	78	28	rest	rest	NOUN
faba-40	78	29	of	of	ADP
faba-40	78	30	the	the	DET
faba-40	78	31	municipalities	municipality	NOUN
faba-40	78	32	.	.	PUNCT
faba-40	79	1	and	and	CCONJ
faba-40	79	2	while	while	SCONJ
faba-40	79	3	for	for	ADP
faba-40	79	4	those	those	DET
faba-40	79	5	two	two	NUM
faba-40	79	6	municipalities	municipality	NOUN
faba-40	79	7	the	the	DET
faba-40	79	8	magnitude	magnitude	NOUN
faba-40	79	9	of	of	ADP
faba-40	79	10	the	the	DET
faba-40	79	11	indicator	indicator	NOUN
faba-40	79	12	clearly	clearly	ADV
faba-40	79	13	stands	stand	VERB
faba-40	79	14	out	out	ADP
faba-40	79	15	,	,	PUNCT
faba-40	79	16	there	there	PRON
faba-40	79	17	could	could	AUX
faba-40	79	18	be	be	AUX
faba-40	79	19	other	other	ADJ
faba-40	79	20	atypical	atypical	ADJ
faba-40	79	21	,	,	PUNCT
faba-40	79	22	higher	high	ADJ
faba-40	79	23	values	value	NOUN
faba-40	79	24	of	of	ADP
faba-40	79	25	own	own	ADJ
faba-40	79	26	-	-	PUNCT
faba-40	79	27	source	source	NOUN
faba-40	79	28	revenue	revenue	NOUN
faba-40	79	29	per	per	ADP
faba-40	79	30	capita	caput	NOUN
faba-40	79	31	that	that	PRON
faba-40	79	32	deviate	deviate	VERB
faba-40	79	33	significantly	significantly	ADV
faba-40	79	34	from	from	ADP
faba-40	79	35	those	those	PRON
faba-40	79	36	of	of	ADP
faba-40	79	37	the	the	DET
faba-40	79	38	predominant	predominant	ADJ
faba-40	79	39	number	number	NOUN
faba-40	79	40	of	of	ADP
faba-40	79	41	municipalities	municipality	NOUN
faba-40	79	42	.	.	PUNCT
faba-40	80	1	the	the	DET
faba-40	80	2	histograms	histogram	NOUN
faba-40	80	3	for	for	ADP
faba-40	80	4	the	the	DET
faba-40	80	5	years	year	NOUN
faba-40	80	6	of	of	ADP
faba-40	80	7	2007	2007	NUM
faba-40	80	8	,	,	PUNCT
faba-40	80	9	2012	2012	NUM
faba-40	80	10	and	and	CCONJ
faba-40	80	11	2018	2018	NUM
faba-40	80	12	(	(	PUNCT
faba-40	80	13	appendix	appendix	NOUN
faba-40	80	14	1	1	NUM
faba-40	80	15	)	)	PUNCT
faba-40	80	16	show	show	VERB
faba-40	80	17	the	the	DET
faba-40	80	18	number	number	NOUN
faba-40	80	19	of	of	ADP
faba-40	80	20	municipalities	municipality	NOUN
faba-40	80	21	(	(	PUNCT
faba-40	80	22	on	on	ADP
faba-40	80	23	the	the	DET
faba-40	80	24	y	y	NOUN
faba-40	80	25	-	-	PUNCT
faba-40	80	26	axis	axis	NOUN
faba-40	80	27	)	)	PUNCT
faba-40	80	28	with	with	ADP
faba-40	80	29	the	the	DET
faba-40	80	30	level	level	NOUN
faba-40	80	31	of	of	ADP
faba-40	80	32	own	own	ADJ
faba-40	80	33	revenue	revenue	NOUN
faba-40	80	34	per	per	ADP
faba-40	80	35	person	person	NOUN
faba-40	80	36	that	that	PRON
faba-40	80	37	fall	fall	VERB
faba-40	80	38	within	within	ADP
faba-40	80	39	a	a	DET
faba-40	80	40	specified	specified	ADJ
faba-40	80	41	interval	interval	NOUN
faba-40	80	42	(	(	PUNCT
faba-40	80	43	on	on	ADP
faba-40	80	44	the	the	DET
faba-40	80	45	x	x	NOUN
faba-40	80	46	-	-	NOUN
faba-40	80	47	axis	axis	ADJ
faba-40	80	48	)	)	PUNCT
faba-40	80	49	.	.	PUNCT
faba-40	81	1	the	the	DET
faba-40	81	2	distribution	distribution	NOUN
faba-40	81	3	is	be	AUX
faba-40	81	4	positively	positively	ADV
faba-40	81	5	skewed	skewed	ADJ
faba-40	81	6	,	,	PUNCT
faba-40	81	7	i.e.	i.e.	X
faba-40	81	8	most	most	ADJ
faba-40	81	9	values	value	NOUN
faba-40	81	10	concentrate	concentrate	VERB
faba-40	81	11	on	on	ADP
faba-40	81	12	the	the	DET
faba-40	81	13	left	left	NOUN
faba-40	81	14	,	,	PUNCT
faba-40	81	15	with	with	ADP
faba-40	81	16	spreadout	spreadout	PROPN
faba-40	81	17	yet	yet	CCONJ
faba-40	81	18	significant	significant	ADJ
faba-40	81	19	values	value	NOUN
faba-40	81	20	in	in	ADP
faba-40	81	21	the	the	DET
faba-40	81	22	right	right	ADJ
faba-40	81	23	-	-	PUNCT
faba-40	81	24	hand	hand	NOUN
faba-40	81	25	side	side	NOUN
faba-40	81	26	of	of	ADP
faba-40	81	27	the	the	DET
faba-40	81	28	distribution	distribution	NOUN
faba-40	81	29	.	.	PUNCT
faba-40	82	1	the	the	DET
faba-40	82	2	richest	rich	ADJ
faba-40	82	3	municipalities	municipality	NOUN
faba-40	82	4	are	be	AUX
faba-40	82	5	very	very	ADV
faba-40	82	6	few	few	ADJ
faba-40	82	7	and	and	CCONJ
faba-40	82	8	the	the	DET
faba-40	82	9	level	level	NOUN
faba-40	82	10	of	of	ADP
faba-40	82	11	their	their	PRON
faba-40	82	12	own	own	ADJ
faba-40	82	13	-	-	PUNCT
faba-40	82	14	source	source	NOUN
faba-40	82	15	revenues	revenue	NOUN
faba-40	82	16	is	be	AUX
faba-40	82	17	in	in	ADP
faba-40	82	18	sharp	sharp	ADJ
faba-40	82	19	contrast	contrast	NOUN
faba-40	82	20	to	to	ADP
faba-40	82	21	the	the	DET
faba-40	82	22	rest	rest	NOUN
faba-40	82	23	of	of	ADP
faba-40	82	24	the	the	DET
faba-40	82	25	municipalities	municipality	NOUN
faba-40	82	26	.	.	PUNCT
faba-40	83	1	in	in	ADP
faba-40	83	2	2007	2007	NUM
faba-40	83	3	most	most	ADJ
faba-40	83	4	municipalities	municipality	NOUN
faba-40	83	5	fall	fall	VERB
faba-40	83	6	within	within	ADP
faba-40	83	7	the	the	DET
faba-40	83	8	first	first	ADJ
faba-40	83	9	,	,	PUNCT
faba-40	83	10	second	second	ADJ
faba-40	83	11	or	or	CCONJ
faba-40	83	12	third	third	ADJ
faba-40	83	13	interval	interval	NOUN
faba-40	83	14	,	,	PUNCT
faba-40	83	15	or	or	CCONJ
faba-40	83	16	within	within	ADP
faba-40	83	17	the	the	DET
faba-40	83	18	range	range	NOUN
faba-40	83	19	of	of	ADP
faba-40	83	20	up	up	ADP
faba-40	83	21	to	to	PART
faba-40	83	22	bgn	bgn	VERB
faba-40	83	23	150	150	NUM
faba-40	83	24	per	per	ADP
faba-40	83	25	capita	capita	NOUN
faba-40	83	26	;	;	PUNCT
faba-40	83	27	that	that	PRON
faba-40	83	28	includes	include	VERB
faba-40	83	29	68	68	NUM
faba-40	83	30	%	%	NOUN
faba-40	83	31	of	of	ADP
faba-40	83	32	all	all	DET
faba-40	83	33	municipalities	municipality	NOUN
faba-40	83	34	,	,	PUNCT
faba-40	83	35	given	give	VERB
faba-40	83	36	that	that	SCONJ
faba-40	83	37	the	the	DET
faba-40	83	38	highest	high	ADJ
faba-40	83	39	value	value	NOUN
faba-40	83	40	of	of	ADP
faba-40	83	41	the	the	DET
faba-40	83	42	indicator	indicator	NOUN
faba-40	83	43	own	own	VERB
faba-40	83	44	revenue	revenue	NOUN
faba-40	83	45	per	per	ADP
faba-40	83	46	capita	capita	NOUN
faba-40	83	47	reaches	reach	VERB
faba-40	83	48	bgn	bgn	NOUN
faba-40	83	49	1987.27	1987.27	NUM
faba-40	83	50	.	.	PUNCT
faba-40	84	1	in	in	ADP
faba-40	84	2	2012	2012	NUM
faba-40	84	3	87	87	NUM
faba-40	84	4	%	%	NOUN
faba-40	84	5	of	of	ADP
faba-40	84	6	municipalities	municipality	NOUN
faba-40	84	7	are	be	AUX
faba-40	84	8	distributed	distribute	VERB
faba-40	84	9	within	within	ADP
faba-40	84	10	the	the	DET
faba-40	84	11	first	first	ADJ
faba-40	84	12	,	,	PUNCT
faba-40	84	13	second	second	ADJ
faba-40	84	14	or	or	CCONJ
faba-40	84	15	third	third	ADJ
faba-40	84	16	interval	interval	NOUN
faba-40	84	17	and	and	CCONJ
faba-40	84	18	show	show	VERB
faba-40	84	19	own	own	ADJ
faba-40	84	20	-	-	PUNCT
faba-40	84	21	source	source	NOUN
faba-40	84	22	revenue	revenue	NOUN
faba-40	84	23	per	per	ADP
faba-40	84	24	capita	capita	NOUN
faba-40	84	25	of	of	ADP
faba-40	84	26	up	up	ADP
faba-40	84	27	to	to	PART
faba-40	84	28	bgn	bgn	VERB
faba-40	84	29	300	300	NUM
faba-40	84	30	,	,	PUNCT
faba-40	84	31	against	against	ADP
faba-40	84	32	a	a	DET
faba-40	84	33	maximum	maximum	ADJ
faba-40	84	34	value	value	NOUN
faba-40	84	35	of	of	ADP
faba-40	84	36	the	the	DET
faba-40	84	37	parameter	parameter	NOUN
faba-40	84	38	at	at	ADP
faba-40	84	39	bgn	bgn	NOUN
faba-40	84	40	4305	4305	NUM
faba-40	84	41	.	.	PUNCT
faba-40	85	1	the	the	DET
faba-40	85	2	situation	situation	NOUN
faba-40	85	3	is	be	AUX
faba-40	85	4	similar	similar	ADJ
faba-40	85	5	in	in	ADP
faba-40	85	6	2018	2018	NUM
faba-40	85	7	as	as	ADV
faba-40	85	8	well	well	ADV
faba-40	85	9	:	:	PUNCT
faba-40	85	10	the	the	DET
faba-40	85	11	maximum	maximum	ADJ
faba-40	85	12	value	value	NOUN
faba-40	85	13	of	of	ADP
faba-40	85	14	the	the	DET
faba-40	85	15	indicator	indicator	NOUN
faba-40	85	16	stands	stand	VERB
faba-40	85	17	at	at	ADP
faba-40	85	18	bgn	bgn	NOUN
faba-40	85	19	4480	4480	NUM
faba-40	85	20	,	,	PUNCT
faba-40	85	21	but	but	CCONJ
faba-40	85	22	75	75	NUM
faba-40	85	23	%	%	NOUN
faba-40	85	24	of	of	ADP
faba-40	85	25	all	all	DET
faba-40	85	26	municipalities	municipality	NOUN
faba-40	85	27	have	have	VERB
faba-40	85	28	own	own	ADJ
faba-40	85	29	-	-	PUNCT
faba-40	85	30	source	source	NOUN
faba-40	85	31	revenues	revenue	NOUN
faba-40	85	32	falling	fall	VERB
faba-40	85	33	within	within	ADP
faba-40	85	34	the	the	DET
faba-40	85	35	range	range	NOUN
faba-40	85	36	of	of	ADP
faba-40	85	37	up	up	ADJ
faba-40	85	38	bgn	bgn	NOUN
faba-40	85	39	300	300	NUM
faba-40	85	40	per	per	ADP
faba-40	85	41	capita	capita	NOUN
faba-40	85	42	or	or	CCONJ
faba-40	85	43	below	below	ADP
faba-40	85	44	the	the	DET
faba-40	85	45	mean	mean	ADJ
faba-40	85	46	value	value	NOUN
faba-40	85	47	.	.	PUNCT
faba-40	86	1	in	in	ADP
faba-40	86	2	order	order	NOUN
faba-40	86	3	to	to	PART
faba-40	86	4	identify	identify	VERB
faba-40	86	5	the	the	DET
faba-40	86	6	values	value	NOUN
faba-40	86	7	of	of	ADP
faba-40	86	8	per	per	ADP
faba-40	86	9	capita	capita	X
faba-40	86	10	own	own	ADJ
faba-40	86	11	municipal	municipal	ADJ
faba-40	86	12	revenue	revenue	NOUN
faba-40	86	13	that	that	PRON
faba-40	86	14	are	be	AUX
faba-40	86	15	far	far	ADV
faba-40	86	16	removed	remove	VERB
faba-40	86	17	from	from	ADP
faba-40	86	18	the	the	DET
faba-40	86	19	rest	rest	NOUN
faba-40	86	20	we	we	PRON
faba-40	86	21	use	use	VERB
faba-40	86	22	a	a	DET
faba-40	86	23	boxplot	boxplot	NOUN
faba-40	86	24	analysis	analysis	NOUN
faba-40	86	25	(	(	PUNCT
faba-40	86	26	dawson	dawson	NOUN
faba-40	86	27	2011	2011	NUM
faba-40	86	28	)	)	PUNCT
faba-40	86	29	.	.	PUNCT
faba-40	87	1	typically	typically	ADV
faba-40	87	2	,	,	PUNCT
faba-40	87	3	the	the	DET
faba-40	87	4	boxplot	boxplot	NOUN
faba-40	87	5	includes	include	VERB
faba-40	87	6	a	a	DET
faba-40	87	7	mark	mark	NOUN
faba-40	87	8	of	of	ADP
faba-40	87	9	the	the	DET
faba-40	87	10	median	median	NOUN
faba-40	87	11	;	;	PUNCT
faba-40	87	12	the	the	DET
faba-40	87	13	25th	25th	ADJ
faba-40	87	14	percentile	percentile	ADJ
faba-40	87	15	value	value	NOUN
faba-40	87	16	and	and	CCONJ
faba-40	87	17	75th	75th	ADJ
faba-40	87	18	percentile	percentile	ADJ
faba-40	87	19	values	value	NOUN
faba-40	87	20	,	,	PUNCT
faba-40	87	21	and	and	CCONJ
faba-40	87	22	a	a	DET
faba-40	87	23	box	box	NOUN
faba-40	87	24	extended	extend	VERB
faba-40	87	25	between	between	ADP
faba-40	87	26	,	,	PUNCT
faba-40	87	27	and	and	CCONJ
faba-40	87	28	whiskers	whisker	NOUN
faba-40	87	29	extending	extend	VERB
faba-40	87	30	from	from	ADP
faba-40	87	31	the	the	DET
faba-40	87	32	25th	25th	ADJ
faba-40	87	33	percentile	percentile	ADJ
faba-40	87	34	value	value	NOUN
faba-40	87	35	to	to	ADP
faba-40	87	36	the	the	DET
faba-40	87	37	minimum	minimum	NOUN
faba-40	87	38	,	,	PUNCT
faba-40	87	39	and	and	CCONJ
faba-40	87	40	from	from	ADP
faba-40	87	41	the	the	DET
faba-40	87	42	75th	75th	ADJ
faba-40	87	43	percentile	percentile	ADJ
faba-40	87	44	values	value	NOUN
faba-40	87	45	to	to	ADP
faba-40	87	46	the	the	DET
faba-40	87	47	maximum	maximum	NOUN
faba-40	87	48	.	.	PUNCT
faba-40	88	1	we	we	PRON
faba-40	88	2	accept	accept	VERB
faba-40	88	3	that	that	SCONJ
faba-40	88	4	extreme	extreme	ADJ
faba-40	88	5	values	value	NOUN
faba-40	88	6	or	or	CCONJ
faba-40	88	7	extreme	extreme	ADJ
faba-40	88	8	outliers	outlier	NOUN
faba-40	88	9	are	be	AUX
faba-40	88	10	all	all	DET
faba-40	88	11	the	the	DET
faba-40	88	12	values	value	NOUN
faba-40	88	13	lower	low	ADJ
faba-40	88	14	than	than	ADP
faba-40	88	15	q25–3(q75	q25–3(q75	PROPN
faba-40	88	16	-	-	PUNCT
faba-40	88	17	q25	q25	NOUN
faba-40	88	18	)	)	PUNCT
faba-40	88	19	and	and	CCONJ
faba-40	88	20	bigger	big	ADJ
faba-40	88	21	than	than	ADP
faba-40	88	22	q75	q75	ADJ
faba-40	88	23	+	+	NOUN
faba-40	88	24	3(q75	3(q75	NUM
faba-40	88	25	-	-	PUNCT
faba-40	88	26	q25	q25	NOUN
faba-40	88	27	)	)	PUNCT
faba-40	88	28	,	,	PUNCT
faba-40	88	29	where	where	SCONJ
faba-40	88	30	q75	q75	PROPN
faba-40	88	31	и	и	PROPN
faba-40	88	32	q25	q25	NOUN
faba-40	88	33	presents	present	NOUN
faba-40	88	34	75th	75th	ADJ
faba-40	88	35	percentile	percentile	ADJ
faba-40	88	36	value	value	NOUN
faba-40	88	37	and	and	CCONJ
faba-40	88	38	25th	25th	ADJ
faba-40	88	39	percentile	percentile	ADJ
faba-40	88	40	values	value	NOUN
faba-40	88	41	.	.	PUNCT
faba-40	89	1	extreme	extreme	ADJ
faba-40	89	2	values	value	NOUN
faba-40	89	3	of	of	ADP
faba-40	89	4	the	the	DET
faba-40	89	5	indicator	indicator	NOUN
faba-40	89	6	own	own	VERB
faba-40	89	7	revenue	revenue	NOUN
faba-40	89	8	per	per	ADP
faba-40	89	9	capita	capita	NOUN
faba-40	89	10	are	be	AUX
faba-40	89	11	observed	observe	VERB
faba-40	89	12	at	at	ADP
faba-40	89	13	the	the	DET
faba-40	89	14	upper	upper	ADJ
faba-40	89	15	end	end	NOUN
faba-40	89	16	only	only	ADV
faba-40	89	17	(	(	PUNCT
faba-40	89	18	appendix	appendix	NOUN
faba-40	89	19	2	2	NUM
faba-40	89	20	)	)	PUNCT
faba-40	89	21	.	.	PUNCT
faba-40	90	1	based	base	VERB
faba-40	90	2	on	on	ADP
faba-40	90	3	this	this	PRON
faba-40	90	4	,	,	PUNCT
faba-40	90	5	and	and	CCONJ
faba-40	90	6	in	in	ADP
faba-40	90	7	order	order	NOUN
faba-40	90	8	to	to	PART
faba-40	90	9	illustrate	illustrate	VERB
faba-40	90	10	an	an	DET
faba-40	90	11	accurate	accurate	ADJ
faba-40	90	12	picture	picture	NOUN
faba-40	90	13	of	of	ADP
faba-40	90	14	fiscal	fiscal	ADJ
faba-40	90	15	of	of	ADP
faba-40	90	16	disparities	disparity	NOUN
faba-40	90	17	among	among	ADP
faba-40	90	18	local	local	ADJ
faba-40	90	19	governments	government	NOUN
faba-40	90	20	in	in	ADP
faba-40	90	21	bulgaria	bulgaria	PROPN
faba-40	90	22	,	,	PUNCT
faba-40	90	23	municipalities	municipality	NOUN
faba-40	90	24	are	be	AUX
faba-40	90	25	divided	divide	VERB
faba-40	90	26	into	into	ADP
faba-40	90	27	three	three	NUM
faba-40	90	28	groups	group	NOUN
faba-40	90	29	–	–	PUNCT
faba-40	90	30	the	the	DET
faba-40	90	31	first	first	ADJ
faba-40	90	32	group	group	NOUN
faba-40	90	33	includes	include	VERB
faba-40	90	34	all	all	DET
faba-40	90	35	municipalities	municipality	NOUN
faba-40	90	36	(	(	PUNCT
faba-40	90	37	denoted	denote	VERB
faba-40	90	38	all	all	PRON
faba-40	90	39	)	)	PUNCT
faba-40	90	40	,	,	PUNCT
faba-40	90	41	the	the	DET
faba-40	90	42	second	second	ADJ
faba-40	90	43	group	group	NOUN
faba-40	90	44	consists	consist	VERB
faba-40	90	45	of	of	ADP
faba-40	90	46	all	all	DET
faba-40	90	47	municipalities	municipality	NOUN
faba-40	90	48	without	without	ADP
faba-40	90	49	chelopech	chelopech	NOUN
faba-40	90	50	and	and	CCONJ
faba-40	90	51	chirpan	chirpan	NOUN
faba-40	90	52	(	(	PUNCT
faba-40	90	53	denoted	denote	VERB
faba-40	90	54	allw	allw	NOUN
faba-40	90	55	/	/	SYM
faba-40	90	56	o	o	PROPN
faba-40	90	57	ch.ch	ch.ch	PROPN
faba-40	90	58	.	.	PUNCT
faba-40	90	59	)	)	PUNCT
faba-40	90	60	,	,	PUNCT
faba-40	90	61	and	and	CCONJ
faba-40	90	62	the	the	DET
faba-40	90	63	third	third	ADJ
faba-40	90	64	group	group	NOUN
faba-40	90	65	of	of	ADP
faba-40	90	66	municipalities	municipality	NOUN
faba-40	90	67	excludes	exclude	VERB
faba-40	90	68	local	local	ADJ
faba-40	90	69	territorial	territorial	ADJ
faba-40	90	70	units	unit	NOUN
faba-40	90	71	with	with	ADP
faba-40	90	72	extreme	extreme	ADJ
faba-40	90	73	values	value	NOUN
faba-40	90	74	of	of	ADP
faba-40	90	75	per	per	ADP
faba-40	90	76	capita	capita	X
faba-40	90	77	own	own	ADJ
faba-40	90	78	revenue	revenue	NOUN
faba-40	90	79	(	(	PUNCT
faba-40	90	80	denoted	denote	VERB
faba-40	90	81	all	all	PRON
faba-40	90	82	w/o	w/o	ADP
faba-40	90	83	extremes	extreme	NOUN
faba-40	90	84	)	)	PUNCT
faba-40	90	85	.	.	PUNCT
faba-40	91	1	the	the	DET
faba-40	91	2	information	information	NOUN
faba-40	91	3	shown	show	VERB
faba-40	91	4	in	in	ADP
faba-40	91	5	figure	figure	NOUN
faba-40	91	6	3	3	NUM
faba-40	91	7	.	.	PUNCT
faba-40	91	8	demonstrates	demonstrate	VERB
faba-40	91	9	clearly	clearly	ADV
faba-40	91	10	that	that	SCONJ
faba-40	91	11	the	the	DET
faba-40	91	12	movements	movement	NOUN
faba-40	91	13	of	of	ADP
faba-40	91	14	the	the	DET
faba-40	91	15	range	range	NOUN
faba-40	91	16	over	over	ADP
faba-40	91	17	the	the	DET
faba-40	91	18	years	year	NOUN
faba-40	91	19	are	be	AUX
faba-40	91	20	very	very	ADV
faba-40	91	21	different	different	ADJ
faba-40	91	22	as	as	SCONJ
faba-40	91	23	regard	regard	VERB
faba-40	91	24	the	the	DET
faba-40	91	25	observed	observed	ADJ
faba-40	91	26	three	three	NUM
faba-40	91	27	groups	group	NOUN
faba-40	91	28	of	of	ADP
faba-40	91	29	the	the	DET
faba-40	91	30	municipalities	municipality	NOUN
faba-40	91	31	.	.	PUNCT
faba-40	92	1	while	while	SCONJ
faba-40	92	2	the	the	DET
faba-40	92	3	differences	difference	NOUN
faba-40	92	4	inbetween	inbetween	VERB
faba-40	92	5	the	the	DET
faba-40	92	6	maximum	maximum	NOUN
faba-40	92	7	and	and	CCONJ
faba-40	92	8	the	the	DET
faba-40	92	9	minimum	minimum	ADJ
faba-40	92	10	value	value	NOUN
faba-40	92	11	within	within	ADP
faba-40	92	12	the	the	DET
faba-40	92	13	group	group	NOUN
faba-40	92	14	that	that	PRON
faba-40	92	15	includes	include	VERB
faba-40	92	16	all	all	DET
faba-40	92	17	municipalities	municipality	NOUN
faba-40	92	18	are	be	AUX
faba-40	92	19	significant	significant	ADJ
faba-40	92	20	and	and	CCONJ
faba-40	92	21	vary	vary	VERB
faba-40	92	22	largely	largely	ADV
faba-40	92	23	over	over	ADP
faba-40	92	24	the	the	DET
faba-40	92	25	years	year	NOUN
faba-40	92	26	,	,	PUNCT
faba-40	92	27	showing	show	VERB
faba-40	92	28	a	a	DET
faba-40	92	29	sharp	sharp	ADJ
faba-40	92	30	increase	increase	NOUN
faba-40	92	31	after	after	ADP
faba-40	92	32	2010	2010	NUM
faba-40	92	33	and	and	CCONJ
faba-40	92	34	registering	register	VERB
faba-40	92	35	both	both	DET
faba-40	92	36	decreses	decrese	NOUN
faba-40	92	37	and	and	CCONJ
faba-40	92	38	increases	increase	NOUN
faba-40	92	39	in	in	ADP
faba-40	92	40	the	the	DET
faba-40	92	41	subsequent	subsequent	ADJ
faba-40	92	42	years	year	NOUN
faba-40	92	43	,	,	PUNCT
faba-40	92	44	in	in	ADP
faba-40	92	45	the	the	DET
faba-40	92	46	group	group	NOUN
faba-40	92	47	of	of	ADP
faba-40	92	48	municipalities	municipality	NOUN
faba-40	92	49	with	with	ADP
faba-40	92	50	no	no	DET
faba-40	92	51	extreme	extreme	ADJ
faba-40	92	52	values	value	NOUN
faba-40	92	53	,	,	PUNCT
faba-40	92	54	on	on	ADP
faba-40	92	55	the	the	DET
faba-40	92	56	other	other	ADJ
faba-40	92	57	hand	hand	NOUN
faba-40	92	58	,	,	PUNCT
faba-40	92	59	fiscal	fiscal	ADJ
faba-40	92	60	disparities	disparity	NOUN
faba-40	92	61	in	in	ADP
faba-40	92	62	terms	term	NOUN
faba-40	92	63	of	of	ADP
faba-40	92	64	own	own	ADJ
faba-40	92	65	-	-	PUNCT
faba-40	92	66	source	source	NOUN
faba-40	92	67	revenue	revenue	NOUN
faba-40	92	68	per	per	ADP
faba-40	92	69	capita	capita	NOUN
faba-40	92	70	measured	measure	VERB
faba-40	92	71	as	as	ADP
faba-40	92	72	the	the	DET
faba-40	92	73	difference	difference	NOUN
faba-40	92	74	between	between	ADP
faba-40	92	75	the	the	DET
faba-40	92	76	maximum	maximum	NOUN
faba-40	92	77	and	and	CCONJ
faba-40	92	78	the	the	DET
faba-40	92	79	minimum	minimum	NOUN
faba-40	92	80	value	value	NOUN
faba-40	92	81	do	do	AUX
faba-40	92	82	not	not	PART
faba-40	92	83	change	change	VERB
faba-40	92	84	significantly	significantly	ADV
faba-40	92	85	over	over	ADP
faba-40	92	86	the	the	DET
faba-40	92	87	years	year	NOUN
faba-40	92	88	.	.	PUNCT
faba-40	93	1	0,00	0,00	PROPN
faba-40	94	1	1000,00	1000,00	NUM
faba-40	94	2	2000,00	2000,00	NUM
faba-40	94	3	3000,00	3000,00	NUM
faba-40	94	4	4000,00	4000,00	PROPN
faba-40	94	5	5000,00	5000,00	NUM
faba-40	95	1	6000,00	6000,00	NUM
faba-40	95	2	2007	2007	NUM
faba-40	95	3	2009	2009	NUM
faba-40	95	4	2011	2011	NUM
faba-40	95	5	2013	2013	NUM
faba-40	95	6	2015	2015	NUM
faba-40	95	7	2017	2017	NUM
faba-40	95	8	nenkova	nenkova	NOUN
faba-40	95	9	presiana	presiana	NOUN
faba-40	95	10	et	et	PROPN
faba-40	95	11	al	al	PROPN
faba-40	95	12	.	.	PUNCT
faba-40	95	13	/	/	SYM
faba-40	95	14	finance	finance	NOUN
faba-40	95	15	,	,	PUNCT
faba-40	95	16	accounting	accounting	NOUN
faba-40	95	17	and	and	CCONJ
faba-40	95	18	business	business	NOUN
faba-40	95	19	analysis	analysis	NOUN
faba-40	95	20	2	2	NUM
faba-40	95	21	(	(	PUNCT
faba-40	95	22	2	2	NUM
faba-40	95	23	)	)	PUNCT
faba-40	95	24	2020	2020	NUM
faba-40	95	25	77	77	NUM
faba-40	95	26	figure	figure	NOUN
faba-40	95	27	3	3	NUM
faba-40	95	28	.	.	PUNCT
faba-40	96	1	range	range	NOUN
faba-40	96	2	(	(	PUNCT
faba-40	96	3	2007	2007	NUM
faba-40	96	4	-	-	SYM
faba-40	96	5	2018	2018	NUM
faba-40	96	6	)	)	PUNCT
faba-40	96	7	source	source	NOUN
faba-40	96	8	:	:	PUNCT
faba-40	96	9	own	own	ADJ
faba-40	96	10	calculations	calculation	NOUN
faba-40	96	11	based	base	VERB
faba-40	96	12	on	on	ADP
faba-40	96	13	namrb	namrb	ADJ
faba-40	96	14	internet	internet	NOUN
faba-40	96	15	platform	platform	NOUN
faba-40	96	16	for	for	ADP
faba-40	96	17	local	local	ADJ
faba-40	96	18	finance	finance	NOUN
faba-40	96	19	.	.	PUNCT
faba-40	97	1	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	VERB
faba-40	97	2	the	the	DET
faba-40	97	3	movements	movement	NOUN
faba-40	97	4	of	of	ADP
faba-40	97	5	the	the	DET
faba-40	97	6	coefficient	coefficient	NOUN
faba-40	97	7	of	of	ADP
faba-40	97	8	variation	variation	NOUN
faba-40	97	9	indicates	indicate	VERB
faba-40	97	10	a	a	DET
faba-40	97	11	clear	clear	ADJ
faba-40	97	12	downward	downward	ADJ
faba-40	97	13	trend	trend	NOUN
faba-40	97	14	with	with	ADP
faba-40	97	15	regard	regard	NOUN
faba-40	97	16	to	to	ADP
faba-40	97	17	the	the	DET
faba-40	97	18	second	second	ADJ
faba-40	97	19	and	and	CCONJ
faba-40	97	20	third	third	ADJ
faba-40	97	21	grouping	grouping	NOUN
faba-40	97	22	:	:	PUNCT
faba-40	97	23	in	in	ADP
faba-40	97	24	the	the	DET
faba-40	97	25	third	third	ADJ
faba-40	97	26	group	group	NOUN
faba-40	97	27	,	,	PUNCT
faba-40	97	28	it	it	PRON
faba-40	97	29	remains	remain	VERB
faba-40	97	30	relatively	relatively	ADV
faba-40	97	31	stable	stable	ADJ
faba-40	97	32	and	and	CCONJ
faba-40	97	33	declines	decline	VERB
faba-40	97	34	slightly	slightly	ADV
faba-40	97	35	from	from	ADP
faba-40	97	36	0.58	0.58	NUM
faba-40	97	37	to	to	ADP
faba-40	97	38	0.42	0.42	NUM
faba-40	97	39	,	,	PUNCT
faba-40	97	40	which	which	PRON
faba-40	97	41	shows	show	VERB
faba-40	97	42	that	that	SCONJ
faba-40	97	43	there	there	PRON
faba-40	97	44	is	be	VERB
faba-40	97	45	no	no	DET
faba-40	97	46	significant	significant	ADJ
faba-40	97	47	change	change	NOUN
faba-40	97	48	in	in	ADP
faba-40	97	49	the	the	DET
faba-40	97	50	disparities	disparity	NOUN
faba-40	97	51	among	among	ADP
faba-40	97	52	the	the	DET
faba-40	97	53	municipalities	municipality	NOUN
faba-40	97	54	in	in	ADP
faba-40	97	55	that	that	DET
faba-40	97	56	group	group	NOUN
faba-40	97	57	over	over	ADP
faba-40	97	58	the	the	DET
faba-40	97	59	years	year	NOUN
faba-40	97	60	(	(	PUNCT
faba-40	97	61	fig.4	fig.4	PROPN
faba-40	97	62	)	)	PUNCT
faba-40	97	63	.	.	PUNCT
faba-40	98	1	if	if	SCONJ
faba-40	98	2	only	only	ADV
faba-40	98	3	the	the	DET
faba-40	98	4	municipalities	municipality	NOUN
faba-40	98	5	of	of	ADP
faba-40	98	6	chavdar	chavdar	NOUN
faba-40	98	7	and	and	CCONJ
faba-40	98	8	chelopech	chelopech	NOUN
faba-40	98	9	are	be	AUX
faba-40	98	10	excluded	exclude	VERB
faba-40	98	11	,	,	PUNCT
faba-40	98	12	there	there	PRON
faba-40	98	13	is	be	VERB
faba-40	98	14	again	again	ADV
faba-40	98	15	a	a	DET
faba-40	98	16	reduction	reduction	NOUN
faba-40	98	17	in	in	ADP
faba-40	98	18	the	the	DET
faba-40	98	19	disparities	disparity	NOUN
faba-40	98	20	among	among	ADP
faba-40	98	21	municipalities	municipality	NOUN
faba-40	98	22	in	in	ADP
faba-40	98	23	the	the	DET
faba-40	98	24	period	period	NOUN
faba-40	98	25	2007	2007	NUM
faba-40	98	26	-	-	SYM
faba-40	98	27	2012	2012	NUM
faba-40	98	28	,	,	PUNCT
faba-40	98	29	and	and	CCONJ
faba-40	98	30	such	such	ADJ
faba-40	98	31	reduction	reduction	NOUN
faba-40	98	32	is	be	AUX
faba-40	98	33	also	also	ADV
faba-40	98	34	more	more	ADV
faba-40	98	35	significant	significant	ADJ
faba-40	98	36	than	than	ADP
faba-40	98	37	that	that	PRON
faba-40	98	38	in	in	ADP
faba-40	98	39	the	the	DET
faba-40	98	40	group	group	NOUN
faba-40	98	41	which	which	PRON
faba-40	98	42	excludes	exclude	VERB
faba-40	98	43	the	the	DET
faba-40	98	44	extreme	extreme	ADJ
faba-40	98	45	outliers	outlier	NOUN
faba-40	98	46	,	,	PUNCT
faba-40	98	47	i.e.	i.e.	X
faba-40	98	48	the	the	DET
faba-40	98	49	values	value	NOUN
faba-40	98	50	of	of	ADP
faba-40	98	51	the	the	DET
faba-40	98	52	coefficient	coefficient	NOUN
faba-40	98	53	of	of	ADP
faba-40	98	54	variation	variation	NOUN
faba-40	98	55	at	at	ADP
faba-40	98	56	the	the	DET
faba-40	98	57	end	end	NOUN
faba-40	98	58	of	of	ADP
faba-40	98	59	the	the	DET
faba-40	98	60	period	period	NOUN
faba-40	98	61	have	have	AUX
faba-40	98	62	dropped	drop	VERB
faba-40	98	63	almost	almost	ADV
faba-40	98	64	two	two	NUM
faba-40	98	65	-	-	PUNCT
faba-40	98	66	fold	fold	VERB
faba-40	98	67	in	in	ADP
faba-40	98	68	comparison	comparison	NOUN
faba-40	98	69	to	to	ADP
faba-40	98	70	those	those	PRON
faba-40	98	71	at	at	ADP
faba-40	98	72	the	the	DET
faba-40	98	73	beginning	beginning	NOUN
faba-40	98	74	of	of	ADP
faba-40	98	75	the	the	DET
faba-40	98	76	period	period	NOUN
faba-40	98	77	.	.	PUNCT
faba-40	99	1	on	on	ADP
faba-40	99	2	the	the	DET
faba-40	99	3	contrary	contrary	NOUN
faba-40	99	4	,	,	PUNCT
faba-40	99	5	as	as	SCONJ
faba-40	99	6	regards	regard	VERB
faba-40	99	7	the	the	DET
faba-40	99	8	group	group	NOUN
faba-40	99	9	made	make	VERB
faba-40	99	10	up	up	ADP
faba-40	99	11	of	of	ADP
faba-40	99	12	all	all	DET
faba-40	99	13	the	the	DET
faba-40	99	14	municipalities	municipality	NOUN
faba-40	99	15	,	,	PUNCT
faba-40	99	16	the	the	DET
faba-40	99	17	coefficient	coefficient	NOUN
faba-40	99	18	of	of	ADP
faba-40	99	19	variation	variation	NOUN
faba-40	99	20	exhibits	exhibit	VERB
faba-40	99	21	the	the	DET
faba-40	99	22	highest	high	ADJ
faba-40	99	23	values	value	NOUN
faba-40	99	24	in	in	ADP
faba-40	99	25	2007	2007	NUM
faba-40	99	26	and	and	CCONJ
faba-40	99	27	2012	2012	NUM
faba-40	99	28	1.54	1.54	NUM
faba-40	99	29	and	and	CCONJ
faba-40	99	30	1.53	1.53	NUM
faba-40	99	31	,	,	PUNCT
faba-40	99	32	respectively	respectively	ADV
faba-40	99	33	,	,	PUNCT
faba-40	99	34	indicating	indicate	VERB
faba-40	99	35	larger	large	ADJ
faba-40	99	36	disparities	disparity	NOUN
faba-40	99	37	and	and	CCONJ
faba-40	99	38	declines	decline	NOUN
faba-40	99	39	to	to	ADP
faba-40	99	40	1.19	1.19	NUM
faba-40	99	41	in	in	ADP
faba-40	99	42	2018	2018	NUM
faba-40	99	43	.	.	PUNCT
faba-40	100	1	measured	measure	VERB
faba-40	100	2	by	by	ADP
faba-40	100	3	the	the	DET
faba-40	100	4	coefficient	coefficient	NOUN
faba-40	100	5	of	of	ADP
faba-40	100	6	variation	variation	NOUN
faba-40	100	7	the	the	DET
faba-40	100	8	own	own	ADJ
faba-40	100	9	revenue	revenue	NOUN
faba-40	100	10	disparities	disparity	NOUN
faba-40	100	11	decreased	decrease	VERB
faba-40	100	12	on	on	ADP
faba-40	100	13	average	average	ADJ
faba-40	100	14	within	within	ADP
faba-40	100	15	the	the	DET
faba-40	100	16	group	group	NOUN
faba-40	100	17	including	include	VERB
faba-40	100	18	all	all	DET
faba-40	100	19	the	the	DET
faba-40	100	20	municipalities	municipality	NOUN
faba-40	100	21	,	,	PUNCT
faba-40	100	22	although	although	SCONJ
faba-40	100	23	with	with	ADP
faba-40	100	24	high	high	ADJ
faba-40	100	25	volatility	volatility	NOUN
faba-40	100	26	.	.	PUNCT
faba-40	101	1	figure	figure	VERB
faba-40	101	2	4	4	NUM
faba-40	101	3	.	.	PUNCT
faba-40	102	1	coefficient	coefficient	NOUN
faba-40	102	2	of	of	ADP
faba-40	102	3	variation	variation	NOUN
faba-40	102	4	(	(	PUNCT
faba-40	102	5	2007	2007	NUM
faba-40	102	6	-	-	SYM
faba-40	102	7	2018	2018	NUM
faba-40	102	8	)	)	PUNCT
faba-40	102	9	source	source	NOUN
faba-40	102	10	:	:	PUNCT
faba-40	102	11	own	own	ADJ
faba-40	102	12	calculations	calculation	NOUN
faba-40	102	13	based	base	VERB
faba-40	102	14	on	on	ADP
faba-40	102	15	namrb	namrb	ADJ
faba-40	102	16	internet	internet	NOUN
faba-40	102	17	platform	platform	NOUN
faba-40	102	18	for	for	ADP
faba-40	102	19	local	local	ADJ
faba-40	102	20	finance	finance	NOUN
faba-40	102	21	.	.	PUNCT
faba-40	103	1	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	NOUN
faba-40	103	2	in	in	ADP
faba-40	103	3	the	the	DET
faba-40	103	4	period	period	NOUN
faba-40	103	5	2007	2007	NUM
faba-40	103	6	-	-	SYM
faba-40	103	7	2018	2018	NUM
faba-40	103	8	,	,	PUNCT
faba-40	103	9	for	for	ADP
faba-40	103	10	the	the	DET
faba-40	103	11	group	group	NOUN
faba-40	103	12	including	include	VERB
faba-40	103	13	all	all	DET
faba-40	103	14	the	the	DET
faba-40	103	15	municipalities	municipality	NOUN
faba-40	103	16	,	,	PUNCT
faba-40	103	17	the	the	DET
faba-40	103	18	values	value	NOUN
faba-40	103	19	of	of	ADP
faba-40	103	20	the	the	DET
faba-40	103	21	maximum	maximum	ADJ
faba-40	103	22	-	-	PUNCT
faba-40	103	23	tominimum	tominimum	ADJ
faba-40	103	24	value	value	NOUN
faba-40	103	25	ratio	ratio	NOUN
faba-40	103	26	changed	change	VERB
faba-40	103	27	dramatically	dramatically	ADV
faba-40	103	28	(	(	PUNCT
faba-40	103	29	fig	fig	NOUN
faba-40	103	30	.	.	PUNCT
faba-40	104	1	5	5	NUM
faba-40	104	2	.	.	NUM
faba-40	104	3	)	)	PUNCT
faba-40	104	4	.	.	PUNCT
faba-40	105	1	thus	thus	ADV
faba-40	105	2	,	,	PUNCT
faba-40	105	3	in	in	ADP
faba-40	105	4	2015	2015	NUM
faba-40	105	5	,	,	PUNCT
faba-40	105	6	the	the	DET
faba-40	105	7	ratio	ratio	NOUN
faba-40	105	8	between	between	ADP
faba-40	105	9	the	the	DET
faba-40	105	10	own	own	ADJ
faba-40	105	11	-	-	PUNCT
faba-40	105	12	source	source	NOUN
faba-40	105	13	revenue	revenue	NOUN
faba-40	105	14	per	per	ADP
faba-40	105	15	capita	capita	NOUN
faba-40	105	16	of	of	ADP
faba-40	105	17	the	the	DET
faba-40	105	18	richest	rich	ADJ
faba-40	105	19	municipality	municipality	NOUN
faba-40	105	20	and	and	CCONJ
faba-40	105	21	that	that	PRON
faba-40	105	22	of	of	ADP
faba-40	105	23	the	the	DET
faba-40	105	24	poorest	poor	ADJ
faba-40	105	25	municipality	municipality	NOUN
faba-40	105	26	increased	increase	VERB
faba-40	105	27	almost	almost	ADV
faba-40	105	28	twofold	twofold	ADV
faba-40	105	29	in	in	ADP
faba-40	105	30	comparison	comparison	NOUN
faba-40	105	31	to	to	ADP
faba-40	105	32	2014	2014	NUM
faba-40	105	33	and	and	CCONJ
faba-40	105	34	reached	reach	VERB
faba-40	105	35	a	a	DET
faba-40	105	36	value	value	NOUN
faba-40	105	37	of	of	ADP
faba-40	105	38	110	110	NUM
faba-40	105	39	,	,	PUNCT
faba-40	105	40	and	and	CCONJ
faba-40	105	41	then	then	ADV
faba-40	105	42	decreased	decrease	VERB
faba-40	105	43	over	over	ADP
faba-40	105	44	the	the	DET
faba-40	105	45	subsequent	subsequent	ADJ
faba-40	105	46	years	year	NOUN
faba-40	105	47	,	,	PUNCT
faba-40	105	48	reaching	reach	VERB
faba-40	105	49	a	a	DET
faba-40	105	50	value	value	NOUN
faba-40	105	51	of	of	ADP
faba-40	105	52	55	55	NUM
faba-40	105	53	in	in	ADP
faba-40	105	54	2018	2018	NUM
faba-40	105	55	,	,	PUNCT
faba-40	105	56	which	which	PRON
faba-40	105	57	is	be	AUX
faba-40	105	58	exactly	exactly	ADV
faba-40	105	59	two	two	NUM
faba-40	105	60	times	time	NOUN
faba-40	105	61	lower	low	ADJ
faba-40	105	62	than	than	ADP
faba-40	105	63	the	the	DET
faba-40	105	64	highest	high	ADJ
faba-40	105	65	value	value	NOUN
faba-40	105	66	for	for	ADP
faba-40	105	67	the	the	DET
faba-40	105	68	period	period	NOUN
faba-40	105	69	that	that	PRON
faba-40	105	70	occurred	occur	VERB
faba-40	105	71	in	in	ADP
faba-40	105	72	2015	2015	NUM
faba-40	105	73	.	.	PUNCT
faba-40	106	1	despite	despite	SCONJ
faba-40	106	2	those	those	DET
faba-40	106	3	fluctuations	fluctuation	NOUN
faba-40	106	4	,	,	PUNCT
faba-40	106	5	disparities	disparity	NOUN
faba-40	106	6	among	among	ADP
faba-40	106	7	municipalities	municipality	NOUN
faba-40	106	8	in	in	ADP
faba-40	106	9	terms	term	NOUN
faba-40	106	10	of	of	ADP
faba-40	106	11	own	own	ADJ
faba-40	106	12	-	-	PUNCT
faba-40	106	13	source	source	NOUN
faba-40	106	14	revenues	revenue	NOUN
faba-40	106	15	were	be	AUX
faba-40	106	16	smaller	small	ADJ
faba-40	106	17	at	at	ADP
faba-40	106	18	the	the	DET
faba-40	106	19	end	end	NOUN
faba-40	106	20	of	of	ADP
faba-40	106	21	the	the	DET
faba-40	106	22	period	period	NOUN
faba-40	106	23	than	than	ADP
faba-40	106	24	those	those	PRON
faba-40	106	25	at	at	ADP
faba-40	106	26	the	the	DET
faba-40	106	27	beginning	beginning	NOUN
faba-40	106	28	of	of	ADP
faba-40	106	29	the	the	DET
faba-40	106	30	period	period	NOUN
faba-40	106	31	.	.	PUNCT
faba-40	107	1	while	while	SCONJ
faba-40	107	2	in	in	ADP
faba-40	107	3	2007	2007	NUM
faba-40	107	4	own	own	ADJ
faba-40	107	5	-	-	PUNCT
faba-40	107	6	source	source	NOUN
faba-40	107	7	revenue	revenue	NOUN
faba-40	107	8	per	per	ADP
faba-40	107	9	capita	capita	NOUN
faba-40	107	10	for	for	ADP
faba-40	107	11	the	the	DET
faba-40	107	12	richest	rich	ADJ
faba-40	107	13	municipality	municipality	NOUN
faba-40	107	14	were	be	AUX
faba-40	107	15	85	85	NUM
faba-40	107	16	times	time	NOUN
faba-40	107	17	higher	high	ADJ
faba-40	107	18	than	than	ADP
faba-40	107	19	for	for	ADP
faba-40	107	20	the	the	DET
faba-40	107	21	poorest	poor	ADJ
faba-40	107	22	one	one	NUM
faba-40	107	23	,	,	PUNCT
faba-40	107	24	0,00	0,00	PROPN
faba-40	107	25	1000,00	1000,00	NUM
faba-40	107	26	2000,00	2000,00	NUM
faba-40	108	1	3000,00	3000,00	NUM
faba-40	108	2	4000,00	4000,00	PROPN
faba-40	108	3	5000,00	5000,00	NUM
faba-40	108	4	2007	2007	NUM
faba-40	108	5	2008	2008	NUM
faba-40	108	6	2009	2009	NUM
faba-40	108	7	2010	2010	NUM
faba-40	108	8	2011	2011	NUM
faba-40	108	9	2012	2012	NUM
faba-40	108	10	2013	2013	NUM
faba-40	108	11	2014	2014	NUM
faba-40	108	12	2015	2015	NUM
faba-40	108	13	2016	2016	NUM
faba-40	108	14	2017	2017	NUM
faba-40	108	15	2018	2018	NUM
faba-40	108	16	r	r	NOUN
faba-40	108	17	(	(	PUNCT
faba-40	108	18	all	all	PRON
faba-40	108	19	)	)	PUNCT
faba-40	108	20	r	r	NOUN
faba-40	108	21	(	(	PUNCT
faba-40	108	22	all	all	PRON
faba-40	108	23	w/o	w/o	ADP
faba-40	108	24	ch.ch	ch.ch	NOUN
faba-40	108	25	.	.	PUNCT
faba-40	108	26	)	)	PUNCT
faba-40	109	1	r	r	NOUN
faba-40	109	2	(	(	PUNCT
faba-40	109	3	all	all	PRON
faba-40	109	4	w/o	w/o	ADP
faba-40	109	5	extremes	extreme	NOUN
faba-40	109	6	)	)	PUNCT
faba-40	109	7	.	.	PUNCT
faba-40	110	1	0	0	NUM
faba-40	110	2	0,5	0,5	NUM
faba-40	110	3	1	1	NUM
faba-40	110	4	1,5	1,5	NUM
faba-40	110	5	2	2	NUM
faba-40	110	6	2007	2007	NUM
faba-40	110	7	2008	2008	NUM
faba-40	110	8	2009	2009	NUM
faba-40	110	9	2010	2010	NUM
faba-40	110	10	2011	2011	NUM
faba-40	110	11	2012	2012	NUM
faba-40	110	12	2013	2013	NUM
faba-40	110	13	2014	2014	NUM
faba-40	110	14	2015	2015	NUM
faba-40	110	15	2016	2016	NUM
faba-40	110	16	2017	2017	NUM
faba-40	110	17	2018	2018	NUM
faba-40	110	18	cov	cov	NOUN
faba-40	110	19	(	(	PUNCT
faba-40	110	20	all	all	PRON
faba-40	110	21	)	)	PUNCT
faba-40	110	22	cov	cov	NOUN
faba-40	110	23	(	(	PUNCT
faba-40	110	24	all	all	PRON
faba-40	110	25	w/o	w/o	ADP
faba-40	110	26	ch.ch	ch.ch	PROPN
faba-40	110	27	.	.	PUNCT
faba-40	110	28	)	)	PUNCT
faba-40	110	29	cov	cov	NOUN
faba-40	110	30	(	(	PUNCT
faba-40	110	31	all	all	PRON
faba-40	110	32	w/o	w/o	ADP
faba-40	110	33	extremes	extreme	NOUN
faba-40	110	34	)	)	PUNCT
faba-40	110	35	nenkova	nenkova	PROPN
faba-40	110	36	presiana	presiana	NOUN
faba-40	110	37	et	et	PROPN
faba-40	110	38	al	al	PROPN
faba-40	110	39	.	.	PUNCT
faba-40	110	40	/	/	SYM
faba-40	110	41	finance	finance	NOUN
faba-40	110	42	,	,	PUNCT
faba-40	110	43	accounting	accounting	NOUN
faba-40	110	44	and	and	CCONJ
faba-40	110	45	business	business	NOUN
faba-40	110	46	analysis	analysis	NOUN
faba-40	110	47	2	2	NUM
faba-40	110	48	(	(	PUNCT
faba-40	110	49	2	2	NUM
faba-40	110	50	)	)	PUNCT
faba-40	110	51	2020	2020	NUM
faba-40	110	52	78	78	NUM
faba-40	110	53	in	in	ADP
faba-40	110	54	2018	2018	NUM
faba-40	110	55	the	the	DET
faba-40	110	56	richest	rich	ADJ
faba-40	110	57	municipality	municipality	NOUN
faba-40	110	58	was	be	AUX
faba-40	110	59	only	only	ADV
faba-40	110	60	55	55	NUM
faba-40	110	61	times	time	NOUN
faba-40	110	62	richer	rich	ADJ
faba-40	110	63	than	than	ADP
faba-40	110	64	the	the	DET
faba-40	110	65	poorest	poor	ADJ
faba-40	110	66	one	one	NUM
faba-40	110	67	.	.	PUNCT
faba-40	111	1	as	as	ADP
faba-40	111	2	for	for	ADP
faba-40	111	3	the	the	DET
faba-40	111	4	other	other	ADJ
faba-40	111	5	two	two	NUM
faba-40	111	6	groups	group	NOUN
faba-40	111	7	,	,	PUNCT
faba-40	111	8	the	the	DET
faba-40	111	9	trend	trend	NOUN
faba-40	111	10	of	of	ADP
faba-40	111	11	declining	decline	VERB
faba-40	111	12	fiscal	fiscal	ADJ
faba-40	111	13	disparities	disparity	NOUN
faba-40	111	14	among	among	ADP
faba-40	111	15	municipalities	municipality	NOUN
faba-40	111	16	as	as	SCONJ
faba-40	111	17	measured	measure	VERB
faba-40	111	18	by	by	ADP
faba-40	111	19	the	the	DET
faba-40	111	20	maximum	maximum	ADJ
faba-40	111	21	-	-	PUNCT
faba-40	111	22	tominimum	tominimum	ADJ
faba-40	111	23	value	value	NOUN
faba-40	111	24	ratio	ratio	NOUN
faba-40	111	25	is	be	AUX
faba-40	111	26	clear	clear	ADV
faba-40	111	27	-	-	PUNCT
faba-40	111	28	cut	cut	VERB
faba-40	111	29	.	.	PUNCT
faba-40	112	1	in	in	ADP
faba-40	112	2	the	the	DET
faba-40	112	3	third	third	ADJ
faba-40	112	4	group	group	NOUN
faba-40	112	5	,	,	PUNCT
faba-40	112	6	the	the	DET
faba-40	112	7	one	one	NUM
faba-40	112	8	without	without	ADP
faba-40	112	9	extreme	extreme	ADJ
faba-40	112	10	outliers	outlier	NOUN
faba-40	112	11	in	in	ADP
faba-40	112	12	2018	2018	NUM
faba-40	112	13	own	own	ADJ
faba-40	112	14	revenue	revenue	NOUN
faba-40	112	15	per	per	ADP
faba-40	112	16	capita	capita	NOUN
faba-40	112	17	for	for	ADP
faba-40	112	18	the	the	DET
faba-40	112	19	richest	rich	ADJ
faba-40	112	20	municipality	municipality	NOUN
faba-40	112	21	in	in	ADP
faba-40	112	22	the	the	DET
faba-40	112	23	group	group	NOUN
faba-40	112	24	was	be	AUX
faba-40	112	25	only	only	ADV
faba-40	112	26	8.7	8.7	NUM
faba-40	112	27	times	time	NOUN
faba-40	112	28	higher	high	ADJ
faba-40	112	29	than	than	ADP
faba-40	112	30	for	for	ADP
faba-40	112	31	the	the	DET
faba-40	112	32	poorest	poor	ADJ
faba-40	112	33	one	one	NUM
faba-40	112	34	.	.	PUNCT
faba-40	113	1	figure	figure	NOUN
faba-40	113	2	5	5	NUM
faba-40	113	3	.	.	PUNCT
faba-40	114	1	maximum	maximum	ADJ
faba-40	114	2	-	-	PUNCT
faba-40	114	3	to	to	ADP
faba-40	114	4	-	-	PUNCT
faba-40	114	5	minimum	minimum	NOUN
faba-40	114	6	ratio	ratio	NOUN
faba-40	114	7	(	(	PUNCT
faba-40	114	8	2007	2007	NUM
faba-40	114	9	-	-	SYM
faba-40	114	10	2018	2018	NUM
faba-40	114	11	)	)	PUNCT
faba-40	114	12	source	source	NOUN
faba-40	114	13	:	:	PUNCT
faba-40	114	14	own	own	ADJ
faba-40	114	15	calculations	calculation	NOUN
faba-40	114	16	based	base	VERB
faba-40	114	17	on	on	ADP
faba-40	114	18	namrb	namrb	ADJ
faba-40	114	19	internet	internet	NOUN
faba-40	114	20	platform	platform	NOUN
faba-40	114	21	for	for	ADP
faba-40	114	22	local	local	ADJ
faba-40	114	23	finance	finance	NOUN
faba-40	114	24	.	.	PUNCT
faba-40	115	1	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	http://www.namrb.obuchi-se.org/norway/bg-bg.aspx	PROPN
faba-40	115	2	causes	cause	NOUN
faba-40	115	3	of	of	ADP
faba-40	115	4	municipal	municipal	ADJ
faba-40	115	5	fiscal	fiscal	ADJ
faba-40	115	6	disparities	disparity	NOUN
faba-40	115	7	decentralization	decentralization	NOUN
faba-40	115	8	of	of	ADP
faba-40	115	9	public	public	ADJ
faba-40	115	10	sector	sector	NOUN
faba-40	115	11	revenue	revenue	NOUN
faba-40	115	12	combined	combine	VERB
faba-40	115	13	with	with	ADP
faba-40	115	14	differences	difference	NOUN
faba-40	115	15	in	in	ADP
faba-40	115	16	endowments	endowment	NOUN
faba-40	115	17	of	of	ADP
faba-40	115	18	local	local	ADJ
faba-40	115	19	territorial	territorial	ADJ
faba-40	115	20	units	unit	NOUN
faba-40	115	21	could	could	AUX
faba-40	115	22	result	result	VERB
faba-40	115	23	in	in	ADP
faba-40	115	24	fiscal	fiscal	ADJ
faba-40	115	25	disparities	disparity	NOUN
faba-40	115	26	across	across	ADP
faba-40	115	27	local	local	ADJ
faba-40	115	28	governments	government	NOUN
faba-40	115	29	.	.	PUNCT
faba-40	116	1	different	different	ADJ
faba-40	116	2	kinds	kind	NOUN
faba-40	116	3	of	of	ADP
faba-40	116	4	revenue	revenue	NOUN
faba-40	116	5	sources	source	NOUN
faba-40	116	6	existing	exist	VERB
faba-40	116	7	on	on	ADP
faba-40	116	8	the	the	DET
faba-40	116	9	territory	territory	NOUN
faba-40	116	10	of	of	ADP
faba-40	116	11	the	the	DET
faba-40	116	12	respective	respective	ADJ
faba-40	116	13	municipality	municipality	NOUN
faba-40	116	14	could	could	AUX
faba-40	116	15	be	be	AUX
faba-40	116	16	considered	consider	VERB
faba-40	116	17	a	a	DET
faba-40	116	18	major	major	ADJ
faba-40	116	19	factor	factor	NOUN
faba-40	116	20	determining	determine	VERB
faba-40	116	21	the	the	DET
faba-40	116	22	existence	existence	NOUN
faba-40	116	23	of	of	ADP
faba-40	116	24	horizontal	horizontal	ADJ
faba-40	116	25	fiscal	fiscal	ADJ
faba-40	116	26	imbalance	imbalance	NOUN
faba-40	116	27	.	.	PUNCT
faba-40	117	1	unequal	unequal	ADJ
faba-40	117	2	distribution	distribution	NOUN
faba-40	117	3	of	of	ADP
faba-40	117	4	natural	natural	ADJ
faba-40	117	5	resources	resource	NOUN
faba-40	117	6	,	,	PUNCT
faba-40	117	7	sources	source	NOUN
faba-40	117	8	of	of	ADP
faba-40	117	9	revenue	revenue	NOUN
faba-40	117	10	specific	specific	ADJ
faba-40	117	11	for	for	ADP
faba-40	117	12	only	only	ADV
faba-40	117	13	certain	certain	ADJ
faba-40	117	14	municipalities	municipality	NOUN
faba-40	117	15	,	,	PUNCT
faba-40	117	16	such	such	ADJ
faba-40	117	17	as	as	ADP
faba-40	117	18	resort	resort	NOUN
faba-40	117	19	municipalities	municipality	NOUN
faba-40	117	20	,	,	PUNCT
faba-40	117	21	or	or	CCONJ
faba-40	117	22	the	the	DET
faba-40	117	23	concentration	concentration	NOUN
faba-40	117	24	of	of	ADP
faba-40	117	25	a	a	DET
faba-40	117	26	considerable	considerable	ADJ
faba-40	117	27	amount	amount	NOUN
faba-40	117	28	of	of	ADP
faba-40	117	29	buildings	building	NOUN
faba-40	117	30	that	that	PRON
faba-40	117	31	are	be	AUX
faba-40	117	32	taxable	taxable	ADJ
faba-40	117	33	by	by	ADP
faba-40	117	34	property	property	NOUN
faba-40	117	35	tax	tax	NOUN
faba-40	117	36	can	can	AUX
faba-40	117	37	translate	translate	VERB
faba-40	117	38	into	into	ADP
faba-40	117	39	differences	difference	NOUN
faba-40	117	40	in	in	ADP
faba-40	117	41	local	local	ADJ
faba-40	117	42	governments	government	NOUN
faba-40	118	1	revenue	revenue	NOUN
faba-40	118	2	raising	raise	VERB
faba-40	118	3	capacity	capacity	NOUN
faba-40	118	4	.	.	PUNCT
faba-40	119	1	specific	specific	ADJ
faba-40	119	2	characteristics	characteristic	NOUN
faba-40	119	3	and	and	CCONJ
faba-40	119	4	endowments	endowment	NOUN
faba-40	119	5	of	of	ADP
faba-40	119	6	municipalities	municipality	NOUN
faba-40	119	7	as	as	ADP
faba-40	119	8	drivers	driver	NOUN
faba-40	119	9	of	of	ADP
faba-40	119	10	disparities	disparity	NOUN
faba-40	119	11	in	in	ADP
faba-40	119	12	terms	term	NOUN
faba-40	119	13	of	of	ADP
faba-40	119	14	their	their	PRON
faba-40	119	15	revenue	revenue	NOUN
faba-40	119	16	-	-	PUNCT
faba-40	119	17	earning	earn	VERB
faba-40	119	18	capacity	capacity	NOUN
faba-40	119	19	are	be	AUX
faba-40	119	20	particularly	particularly	ADV
faba-40	119	21	manifest	manifest	ADJ
faba-40	119	22	in	in	ADP
faba-40	119	23	local	local	ADJ
faba-40	119	24	territorial	territorial	ADJ
faba-40	119	25	units	unit	NOUN
faba-40	119	26	in	in	ADP
faba-40	119	27	bulgaria	bulgaria	PROPN
faba-40	119	28	that	that	PRON
faba-40	119	29	exhibit	exhibit	VERB
faba-40	119	30	outliers	outlier	NOUN
faba-40	119	31	in	in	ADP
faba-40	119	32	own	own	ADJ
faba-40	119	33	-	-	PUNCT
faba-40	119	34	source	source	NOUN
faba-40	119	35	local	local	ADJ
faba-40	119	36	revenue	revenue	NOUN
faba-40	119	37	per	per	ADP
faba-40	119	38	capita	capita	NOUN
faba-40	119	39	.	.	PUNCT
faba-40	120	1	the	the	DET
faba-40	120	2	group	group	NOUN
faba-40	120	3	of	of	ADP
faba-40	120	4	the	the	DET
faba-40	120	5	municipalities	municipality	NOUN
faba-40	120	6	with	with	ADP
faba-40	120	7	extreme	extreme	ADJ
faba-40	120	8	values	value	NOUN
faba-40	120	9	of	of	ADP
faba-40	120	10	own	own	ADJ
faba-40	120	11	revenue	revenue	NOUN
faba-40	120	12	per	per	ADP
faba-40	120	13	capita	capita	X
faba-40	120	14	(	(	PUNCT
faba-40	120	15	see	see	VERB
faba-40	120	16	appendix	appendix	NOUN
faba-40	120	17	2	2	NUM
faba-40	120	18	)	)	PUNCT
faba-40	120	19	,	,	PUNCT
faba-40	120	20	or	or	CCONJ
faba-40	120	21	the	the	DET
faba-40	120	22	richest	rich	ADJ
faba-40	120	23	municipalities	municipality	NOUN
faba-40	120	24	in	in	ADP
faba-40	120	25	bulgaria	bulgaria	PROPN
faba-40	120	26	includes	include	VERB
faba-40	120	27	primarily	primarily	ADV
faba-40	120	28	resort	resort	NOUN
faba-40	120	29	municipalities	municipality	NOUN
faba-40	120	30	and	and	CCONJ
faba-40	120	31	few	few	ADJ
faba-40	120	32	small	small	ADJ
faba-40	120	33	municipalities	municipality	NOUN
faba-40	120	34	with	with	ADP
faba-40	120	35	high	high	ADJ
faba-40	120	36	revenues	revenue	NOUN
faba-40	120	37	from	from	ADP
faba-40	120	38	concession	concession	NOUN
faba-40	120	39	fees	fee	NOUN
faba-40	120	40	.	.	PUNCT
faba-40	121	1	and	and	CCONJ
faba-40	121	2	while	while	SCONJ
faba-40	121	3	until	until	ADP
faba-40	121	4	2010	2010	NUM
faba-40	121	5	the	the	DET
faba-40	121	6	lead	lead	NOUN
faba-40	121	7	in	in	ADP
faba-40	121	8	ranking	rank	VERB
faba-40	121	9	in	in	ADP
faba-40	121	10	accordance	accordance	NOUN
faba-40	121	11	to	to	PART
faba-40	121	12	own	own	VERB
faba-40	121	13	revenue	revenue	NOUN
faba-40	121	14	per	per	ADP
faba-40	121	15	capita	capita	NOUN
faba-40	121	16	was	be	AUX
faba-40	121	17	held	hold	VERB
faba-40	121	18	by	by	ADP
faba-40	121	19	resort	resort	NOUN
faba-40	121	20	municipalities	municipality	NOUN
faba-40	121	21	,	,	PUNCT
faba-40	121	22	since	since	SCONJ
faba-40	121	23	2011	2011	NUM
faba-40	121	24	the	the	DET
faba-40	121	25	top	top	ADJ
faba-40	121	26	place	place	NOUN
faba-40	121	27	has	have	AUX
faba-40	121	28	been	be	AUX
faba-40	121	29	occupied	occupy	VERB
faba-40	121	30	by	by	ADP
faba-40	121	31	small	small	ADJ
faba-40	121	32	municipalities	municipality	NOUN
faba-40	121	33	such	such	ADJ
faba-40	121	34	as	as	ADP
faba-40	121	35	chavdar	chavdar	NOUN
faba-40	121	36	and	and	CCONJ
faba-40	121	37	chelopech	chelopech	NOUN
faba-40	121	38	.	.	PUNCT
faba-40	122	1	over	over	ADP
faba-40	122	2	the	the	DET
faba-40	122	3	years	year	NOUN
faba-40	122	4	,	,	PUNCT
faba-40	122	5	the	the	DET
faba-40	122	6	group	group	NOUN
faba-40	122	7	of	of	ADP
faba-40	122	8	those	those	DET
faba-40	122	9	municipalities	municipality	NOUN
faba-40	122	10	was	be	AUX
faba-40	122	11	joined	join	VERB
faba-40	122	12	by	by	ADP
faba-40	122	13	other	other	ADJ
faba-40	122	14	small	small	ADJ
faba-40	122	15	municipalities	municipality	NOUN
faba-40	122	16	,	,	PUNCT
faba-40	122	17	such	such	ADJ
faba-40	122	18	as	as	ADP
faba-40	122	19	mirkovo	mirkovo	PROPN
faba-40	122	20	,	,	PUNCT
faba-40	122	21	radnevo	radnevo	PROPN
faba-40	122	22	and	and	CCONJ
faba-40	122	23	galabovo	galabovo	PROPN
faba-40	122	24	,	,	PUNCT
faba-40	122	25	where	where	SCONJ
faba-40	122	26	other	other	ADJ
faba-40	122	27	non	non	ADJ
faba-40	122	28	-	-	ADJ
faba-40	122	29	tax	tax	ADJ
faba-40	122	30	revenues	revenue	NOUN
faba-40	122	31	account	account	VERB
faba-40	122	32	for	for	ADP
faba-40	122	33	most	most	ADJ
faba-40	122	34	of	of	ADP
faba-40	122	35	their	their	PRON
faba-40	122	36	local	local	ADJ
faba-40	122	37	budgets	budget	NOUN
faba-40	122	38	.	.	PUNCT
faba-40	123	1	their	their	PRON
faba-40	123	2	specific	specific	ADJ
faba-40	123	3	features	feature	NOUN
faba-40	123	4	,	,	PUNCT
faba-40	123	5	such	such	ADJ
faba-40	123	6	as	as	ADP
faba-40	123	7	deposits	deposit	NOUN
faba-40	123	8	of	of	ADP
faba-40	123	9	natural	natural	ADJ
faba-40	123	10	resources	resource	NOUN
faba-40	123	11	located	locate	VERB
faba-40	123	12	in	in	ADP
faba-40	123	13	their	their	PRON
faba-40	123	14	territories	territory	NOUN
faba-40	123	15	,	,	PUNCT
faba-40	123	16	define	define	VERB
faba-40	123	17	their	their	PRON
faba-40	123	18	high	high	ADJ
faba-40	123	19	revenueearning	revenueearning	NOUN
faba-40	123	20	capacity	capacity	NOUN
faba-40	123	21	.	.	PUNCT
faba-40	124	1	thus	thus	ADV
faba-40	124	2	,	,	PUNCT
faba-40	124	3	the	the	DET
faba-40	124	4	municipalities	municipality	NOUN
faba-40	124	5	of	of	ADP
faba-40	124	6	chelopech	chelopech	NOUN
faba-40	124	7	,	,	PUNCT
faba-40	124	8	chavdar	chavdar	NOUN
faba-40	124	9	,	,	PUNCT
faba-40	124	10	zlatitsa	zlatitsa	PROPN
faba-40	124	11	,	,	PUNCT
faba-40	124	12	etropole	etropole	NOUN
faba-40	124	13	and	and	CCONJ
faba-40	124	14	mirkovo	mirkovo	PROPN
faba-40	124	15	receive	receive	VERB
faba-40	124	16	50	50	NUM
faba-40	124	17	%	%	NOUN
faba-40	124	18	of	of	ADP
faba-40	124	19	the	the	DET
faba-40	124	20	concession	concession	NOUN
faba-40	124	21	fee	fee	NOUN
faba-40	124	22	paid	pay	VERB
faba-40	124	23	by	by	ADP
faba-40	124	24	the	the	DET
faba-40	124	25	elatsite	elatsite	ADJ
faba-40	124	26	med	med	ADJ
faba-40	124	27	ad	ad	NOUN
faba-40	124	28	,	,	PUNCT
faba-40	124	29	which	which	PRON
faba-40	124	30	is	be	AUX
faba-40	124	31	then	then	ADV
faba-40	124	32	apportioned	apportion	VERB
faba-40	124	33	among	among	ADP
faba-40	124	34	them	they	PRON
faba-40	124	35	on	on	ADP
faba-40	124	36	a	a	DET
faba-40	124	37	pro	pro	ADJ
faba-40	124	38	rata	rata	ADJ
faba-40	124	39	basis	basis	NOUN
faba-40	124	40	depending	depend	VERB
faba-40	124	41	on	on	ADP
faba-40	124	42	what	what	DET
faba-40	124	43	portion	portion	NOUN
faba-40	124	44	of	of	ADP
faba-40	124	45	the	the	DET
faba-40	124	46	elatsite	elatsite	ADJ
faba-40	124	47	gold	gold	NOUN
faba-40	124	48	filed	file	VERB
faba-40	124	49	falls	fall	VERB
faba-40	124	50	within	within	ADP
faba-40	124	51	their	their	PRON
faba-40	124	52	respective	respective	ADJ
faba-40	124	53	territory	territory	NOUN
faba-40	124	54	.	.	PUNCT
faba-40	125	1	in	in	ADP
faba-40	125	2	addition	addition	NOUN
faba-40	125	3	,	,	PUNCT
faba-40	125	4	the	the	DET
faba-40	125	5	chelopech	chelopech	NOUN
faba-40	125	6	and	and	CCONJ
faba-40	125	7	chavdar	chavdar	PROPN
faba-40	125	8	municipalities	municipality	NOUN
faba-40	125	9	have	have	VERB
faba-40	125	10	on	on	ADP
faba-40	125	11	their	their	PRON
faba-40	125	12	territory	territory	NOUN
faba-40	125	13	europe	europe	PROPN
faba-40	125	14	’s	’s	PART
faba-40	125	15	largest	large	ADJ
faba-40	125	16	deposit	deposit	NOUN
faba-40	125	17	of	of	ADP
faba-40	125	18	copper	copper	NOUN
faba-40	125	19	,	,	PUNCT
faba-40	125	20	gold	gold	NOUN
faba-40	125	21	and	and	CCONJ
faba-40	125	22	pyrite	pyrite	NOUN
faba-40	125	23	which	which	PRON
faba-40	125	24	is	be	AUX
faba-40	125	25	also	also	ADV
faba-40	125	26	operated	operate	VERB
faba-40	125	27	on	on	ADP
faba-40	125	28	the	the	DET
faba-40	125	29	basis	basis	NOUN
faba-40	125	30	of	of	ADP
faba-40	125	31	a	a	DET
faba-40	125	32	concession	concession	NOUN
faba-40	125	33	agreement	agreement	NOUN
faba-40	125	34	.	.	PUNCT
faba-40	126	1	as	as	SCONJ
faba-40	126	2	regards	regard	VERB
faba-40	126	3	resort	resort	NOUN
faba-40	126	4	municipalities	municipality	NOUN
faba-40	126	5	with	with	ADP
faba-40	126	6	high	high	ADJ
faba-40	126	7	values	value	NOUN
faba-40	126	8	of	of	ADP
faba-40	126	9	own	own	ADJ
faba-40	126	10	-	-	PUNCT
faba-40	126	11	source	source	NOUN
faba-40	126	12	revenue	revenue	NOUN
faba-40	126	13	per	per	ADP
faba-40	126	14	capita	capita	NOUN
faba-40	126	15	,	,	PUNCT
faba-40	126	16	their	their	PRON
faba-40	126	17	individual	individual	ADJ
faba-40	126	18	characteristics	characteristic	NOUN
faba-40	126	19	again	again	ADV
faba-40	126	20	stand	stand	VERB
faba-40	126	21	out	out	ADP
faba-40	126	22	as	as	ADP
faba-40	126	23	a	a	DET
faba-40	126	24	key	key	ADJ
faba-40	126	25	factor	factor	NOUN
faba-40	126	26	for	for	ADP
faba-40	126	27	their	their	PRON
faba-40	126	28	high	high	ADJ
faba-40	126	29	own	own	ADJ
faba-40	126	30	-	-	PUNCT
faba-40	126	31	source	source	NOUN
faba-40	126	32	revenue	revenue	NOUN
faba-40	126	33	per	per	ADP
faba-40	126	34	capita	capita	NOUN
faba-40	126	35	in	in	ADP
faba-40	126	36	comparison	comparison	NOUN
faba-40	126	37	to	to	ADP
faba-40	126	38	the	the	DET
faba-40	126	39	core	core	NOUN
faba-40	126	40	group	group	NOUN
faba-40	126	41	of	of	ADP
faba-40	126	42	municipalities	municipality	NOUN
faba-40	126	43	.	.	PUNCT
faba-40	127	1	what	what	PRON
faba-40	127	2	makes	make	VERB
faba-40	127	3	them	they	PRON
faba-40	127	4	special	special	ADJ
faba-40	127	5	is	be	AUX
faba-40	127	6	that	that	SCONJ
faba-40	127	7	,	,	PUNCT
faba-40	127	8	unlike	unlike	ADP
faba-40	127	9	the	the	DET
faba-40	127	10	small	small	ADJ
faba-40	127	11	municipalities	municipality	NOUN
faba-40	127	12	generating	generate	VERB
faba-40	127	13	high	high	ADJ
faba-40	127	14	revenues	revenue	NOUN
faba-40	127	15	from	from	ADP
faba-40	127	16	concession	concession	NOUN
faba-40	127	17	fees	fee	NOUN
faba-40	127	18	discussed	discuss	VERB
faba-40	127	19	above	above	ADV
faba-40	127	20	,	,	PUNCT
faba-40	127	21	the	the	DET
faba-40	127	22	predominant	predominant	ADJ
faba-40	127	23	share	share	NOUN
faba-40	127	24	of	of	ADP
faba-40	127	25	their	their	PRON
faba-40	127	26	own	own	ADJ
faba-40	127	27	-	-	PUNCT
faba-40	127	28	source	source	NOUN
faba-40	127	29	revenues	revenue	NOUN
faba-40	127	30	come	come	VERB
faba-40	127	31	from	from	ADP
faba-40	127	32	local	local	ADJ
faba-40	127	33	taxes	taxis	NOUN
faba-40	127	34	.	.	PUNCT
faba-40	128	1	resort	resort	NOUN
faba-40	128	2	municipalities	municipality	NOUN
faba-40	128	3	register	register	VERB
faba-40	128	4	a	a	DET
faba-40	128	5	considerable	considerable	ADJ
faba-40	128	6	share	share	NOUN
faba-40	128	7	of	of	ADP
faba-40	128	8	own	own	ADJ
faba-40	128	9	-	-	PUNCT
faba-40	128	10	source	source	NOUN
faba-40	128	11	revenues	revenue	NOUN
faba-40	128	12	,	,	PUNCT
faba-40	128	13	sometimes	sometimes	ADV
faba-40	128	14	exceeding	exceed	VERB
faba-40	128	15	that	that	PRON
faba-40	128	16	for	for	ADP
faba-40	128	17	the	the	DET
faba-40	128	18	capital	capital	NOUN
faba-40	128	19	city	city	NOUN
faba-40	128	20	.	.	PUNCT
faba-40	129	1	this	this	PRON
faba-40	129	2	is	be	AUX
faba-40	129	3	largely	largely	ADV
faba-40	129	4	due	due	ADJ
faba-40	129	5	to	to	ADP
faba-40	129	6	the	the	DET
faba-40	129	7	profile	profile	NOUN
faba-40	129	8	of	of	ADP
faba-40	129	9	municipal	municipal	ADJ
faba-40	129	10	proceeds	proceed	NOUN
faba-40	129	11	,	,	PUNCT
faba-40	129	12	which	which	PRON
faba-40	129	13	are	be	AUX
faba-40	129	14	linked	link	VERB
faba-40	129	15	primarily	primarily	ADV
faba-40	129	16	with	with	ADP
faba-40	129	17	property	property	NOUN
faba-40	129	18	value	value	NOUN
faba-40	129	19	and	and	CCONJ
faba-40	129	20	property	property	NOUN
faba-40	129	21	transactions	transaction	NOUN
faba-40	129	22	.	.	PUNCT
faba-40	130	1	in	in	ADP
faba-40	130	2	locations	location	NOUN
faba-40	130	3	with	with	ADP
faba-40	130	4	intensive	intensive	ADJ
faba-40	130	5	property	property	NOUN
faba-40	130	6	development	development	NOUN
faba-40	130	7	and	and	CCONJ
faba-40	130	8	high	high	ADJ
faba-40	130	9	demand	demand	NOUN
faba-40	130	10	,	,	PUNCT
faba-40	130	11	and	and	CCONJ
faba-40	130	12	high	high	ADJ
faba-40	130	13	property	property	NOUN
faba-40	130	14	value	value	NOUN
faba-40	130	15	,	,	PUNCT
faba-40	130	16	respectively	respectively	ADV
faba-40	130	17	,	,	PUNCT
faba-40	130	18	own	own	ADJ
faba-40	130	19	-	-	PUNCT
faba-40	130	20	source	source	NOUN
faba-40	130	21	revenues	revenue	NOUN
faba-40	130	22	of	of	ADP
faba-40	130	23	municipalities	municipality	NOUN
faba-40	130	24	are	be	AUX
faba-40	130	25	higher	high	ADJ
faba-40	130	26	.	.	PUNCT
faba-40	131	1	however	however	ADV
faba-40	131	2	,	,	PUNCT
faba-40	131	3	even	even	ADV
faba-40	131	4	in	in	ADP
faba-40	131	5	those	those	DET
faba-40	131	6	local	local	ADJ
faba-40	131	7	territorial	territorial	ADJ
faba-40	131	8	units	unit	NOUN
faba-40	131	9	,	,	PUNCT
faba-40	131	10	tax	tax	NOUN
faba-40	131	11	revenue	revenue	NOUN
faba-40	131	12	accounts	account	VERB
faba-40	131	13	for	for	ADP
faba-40	131	14	20	20	NUM
faba-40	131	15	to	to	PART
faba-40	131	16	30	30	NUM
faba-40	131	17	%	%	NOUN
faba-40	131	18	of	of	ADP
faba-40	131	19	the	the	DET
faba-40	131	20	municipality	municipality	NOUN
faba-40	131	21	’s	’s	PART
faba-40	131	22	total	total	ADJ
faba-40	131	23	budget	budget	NOUN
faba-40	131	24	revenue	revenue	NOUN
faba-40	131	25	.	.	PUNCT
faba-40	132	1	there	there	PRON
faba-40	132	2	are	be	VERB
faba-40	132	3	also	also	ADV
faba-40	132	4	certain	certain	ADJ
faba-40	132	5	ancillary	ancillary	ADJ
faba-40	132	6	factors	factor	NOUN
faba-40	132	7	for	for	ADP
faba-40	132	8	the	the	DET
faba-40	132	9	existing	exist	VERB
faba-40	132	10	horizontal	horizontal	ADJ
faba-40	132	11	fiscal	fiscal	ADJ
faba-40	132	12	imbalance	imbalance	NOUN
faba-40	132	13	at	at	ADP
faba-40	132	14	local	local	ADJ
faba-40	132	15	level	level	NOUN
faba-40	132	16	.	.	PUNCT
faba-40	133	1	these	these	PRON
faba-40	133	2	include	include	VERB
faba-40	133	3	the	the	DET
faba-40	133	4	large	large	ADJ
faba-40	133	5	differences	difference	NOUN
faba-40	133	6	among	among	ADP
faba-40	133	7	local	local	ADJ
faba-40	133	8	territorial	territorial	ADJ
faba-40	133	9	units	unit	NOUN
faba-40	133	10	in	in	ADP
faba-40	133	11	terms	term	NOUN
faba-40	133	12	of	of	ADP
faba-40	133	13	size	size	NOUN
faba-40	133	14	of	of	ADP
faba-40	133	15	population	population	NOUN
faba-40	133	16	and	and	CCONJ
faba-40	133	17	economic	economic	ADJ
faba-40	133	18	base	base	NOUN
faba-40	133	19	.	.	PUNCT
faba-40	134	1	ceteris	ceteris	NOUN
faba-40	134	2	paribus	paribus	NOUN
faba-40	134	3	,	,	PUNCT
faba-40	134	4	the	the	PRON
faba-40	134	5	larger	large	ADJ
faba-40	134	6	the	the	DET
faba-40	134	7	population	population	NOUN
faba-40	134	8	of	of	ADP
faba-40	134	9	a	a	DET
faba-40	134	10	municipality	municipality	NOUN
faba-40	134	11	,	,	PUNCT
faba-40	134	12	the	the	PRON
faba-40	134	13	higher	high	ADJ
faba-40	134	14	its	its	PRON
faba-40	134	15	revenue	revenue	NOUN
faba-40	134	16	-	-	PUNCT
faba-40	134	17	earning	earn	VERB
faba-40	134	18	potential	potential	NOUN
faba-40	134	19	,	,	PUNCT
faba-40	134	20	with	with	ADP
faba-40	134	21	0	0	NUM
faba-40	134	22	20	20	NUM
faba-40	134	23	40	40	NUM
faba-40	134	24	60	60	NUM
faba-40	134	25	80	80	NUM
faba-40	134	26	100	100	NUM
faba-40	134	27	120	120	NUM
faba-40	134	28	2007	2007	NUM
faba-40	134	29	2008	2008	NUM
faba-40	134	30	2009	2009	NUM
faba-40	134	31	2010	2010	NUM
faba-40	134	32	2011	2011	NUM
faba-40	134	33	2012	2012	NUM
faba-40	134	34	2013	2013	NUM
faba-40	134	35	2014	2014	NUM
faba-40	134	36	2015	2015	NUM
faba-40	134	37	2016	2016	NUM
faba-40	134	38	2017	2017	NUM
faba-40	134	39	2018	2018	NUM
faba-40	134	40	max	max	PROPN
faba-40	134	41	/	/	SYM
faba-40	134	42	min	min	PROPN
faba-40	134	43	(	(	PUNCT
faba-40	134	44	all	all	DET
faba-40	134	45	)	)	PUNCT
faba-40	134	46	max	max	PROPN
faba-40	134	47	/	/	SYM
faba-40	134	48	min	min	PROPN
faba-40	134	49	(	(	PUNCT
faba-40	134	50	all	all	PRON
faba-40	134	51	w/o	w/o	ADP
faba-40	134	52	ch.ch	ch.ch	PROPN
faba-40	134	53	.	.	PUNCT
faba-40	134	54	)	)	PUNCT
faba-40	135	1	max	max	PROPN
faba-40	135	2	/	/	SYM
faba-40	135	3	min	min	PROPN
faba-40	135	4	(	(	PUNCT
faba-40	135	5	all	all	PRON
faba-40	135	6	w/o	w/o	ADP
faba-40	135	7	extremes	extreme	NOUN
faba-40	135	8	)	)	PUNCT
faba-40	135	9	nenkova	nenkova	PROPN
faba-40	135	10	presiana	presiana	NOUN
faba-40	135	11	et	et	PROPN
faba-40	135	12	al	al	PROPN
faba-40	135	13	.	.	PUNCT
faba-40	135	14	/	/	SYM
faba-40	135	15	finance	finance	NOUN
faba-40	135	16	,	,	PUNCT
faba-40	135	17	accounting	accounting	NOUN
faba-40	135	18	and	and	CCONJ
faba-40	135	19	business	business	NOUN
faba-40	135	20	analysis	analysis	NOUN
faba-40	135	21	2	2	NUM
faba-40	135	22	(	(	PUNCT
faba-40	135	23	2	2	NUM
faba-40	135	24	)	)	PUNCT
faba-40	135	25	2020	2020	NUM
faba-40	135	26	79	79	NUM
faba-40	135	27	revenues	revenue	NOUN
faba-40	135	28	from	from	ADP
faba-40	135	29	service	service	NOUN
faba-40	135	30	charges	charge	NOUN
faba-40	135	31	and	and	CCONJ
faba-40	135	32	tax	tax	NOUN
faba-40	135	33	revenue	revenue	NOUN
faba-40	135	34	,	,	PUNCT
faba-40	135	35	and	and	CCONJ
faba-40	135	36	vice	vice	ADV
faba-40	135	37	versa	versa	ADV
faba-40	135	38	.	.	PUNCT
faba-40	136	1	in	in	ADP
faba-40	136	2	2018	2018	NUM
faba-40	136	3	,	,	PUNCT
faba-40	136	4	there	there	PRON
faba-40	136	5	was	be	VERB
faba-40	136	6	only	only	ADV
faba-40	136	7	one	one	NUM
faba-40	136	8	municipality	municipality	NOUN
faba-40	136	9	in	in	ADP
faba-40	136	10	bulgaria	bulgaria	PROPN
faba-40	136	11	with	with	ADP
faba-40	136	12	a	a	DET
faba-40	136	13	population	population	NOUN
faba-40	136	14	exceeding	exceed	VERB
faba-40	136	15	1	1	NUM
faba-40	136	16	million	million	NUM
faba-40	136	17	inhabitants	inhabitant	NOUN
faba-40	136	18	,	,	PUNCT
faba-40	136	19	8	8	NUM
faba-40	136	20	municipalities	municipality	NOUN
faba-40	136	21	with	with	ADP
faba-40	136	22	over	over	ADP
faba-40	136	23	100	100	NUM
faba-40	136	24	000	000	NUM
faba-40	136	25	inhabitants	inhabitant	NOUN
faba-40	136	26	,	,	PUNCT
faba-40	136	27	14	14	NUM
faba-40	136	28	municipalities	municipality	NOUN
faba-40	136	29	with	with	ADP
faba-40	136	30	populations	population	NOUN
faba-40	136	31	ranging	range	VERB
faba-40	136	32	from	from	ADP
faba-40	136	33	50	50	NUM
faba-40	136	34	000	000	NUM
faba-40	136	35	to	to	ADP
faba-40	136	36	100	100	NUM
faba-40	136	37	000	000	NUM
faba-40	136	38	,	,	PUNCT
faba-40	136	39	19	19	NUM
faba-40	136	40	municipalities	municipality	NOUN
faba-40	136	41	between	between	ADP
faba-40	136	42	30	30	NUM
faba-40	136	43	000	000	NUM
faba-40	136	44	and	and	CCONJ
faba-40	136	45	50	50	NUM
faba-40	136	46	000	000	NUM
faba-40	136	47	,	,	PUNCT
faba-40	136	48	90	90	NUM
faba-40	136	49	municipalities	municipality	NOUN
faba-40	136	50	between	between	ADP
faba-40	136	51	10	10	NUM
faba-40	136	52	000	000	NUM
faba-40	136	53	and	and	CCONJ
faba-40	136	54	30	30	NUM
faba-40	136	55	000	000	NUM
faba-40	136	56	,	,	PUNCT
faba-40	136	57	and	and	CCONJ
faba-40	136	58	60	60	NUM
faba-40	136	59	municipalities	municipality	NOUN
faba-40	136	60	with	with	ADP
faba-40	136	61	6	6	NUM
faba-40	136	62	000	000	NUM
faba-40	136	63	to	to	PART
faba-40	136	64	10	10	NUM
faba-40	136	65	000	000	NUM
faba-40	136	66	inhabitants	inhabitant	NOUN
faba-40	136	67	.	.	PUNCT
faba-40	137	1	in	in	ADP
faba-40	137	2	2018	2018	NUM
faba-40	137	3	,	,	PUNCT
faba-40	137	4	a	a	DET
faba-40	137	5	major	major	ADJ
faba-40	137	6	part	part	NOUN
faba-40	137	7	of	of	ADP
faba-40	137	8	bulgarian	bulgarian	ADJ
faba-40	137	9	municipalities	municipality	NOUN
faba-40	137	10	–	–	PUNCT
faba-40	137	11	73	73	NUM
faba-40	137	12	municipalities	municipality	NOUN
faba-40	137	13	,	,	PUNCT
faba-40	137	14	or	or	CCONJ
faba-40	137	15	more	more	ADJ
faba-40	137	16	than	than	ADP
faba-40	137	17	a	a	DET
faba-40	137	18	quarter	quarter	NOUN
faba-40	137	19	of	of	ADP
faba-40	137	20	all	all	DET
faba-40	137	21	municipalities	municipality	NOUN
faba-40	137	22	,	,	PUNCT
faba-40	137	23	reported	report	VERB
faba-40	137	24	populations	population	NOUN
faba-40	137	25	of	of	ADP
faba-40	137	26	less	less	ADJ
faba-40	137	27	than	than	ADP
faba-40	137	28	6	6	NUM
faba-40	137	29	000	000	NUM
faba-40	137	30	,	,	PUNCT
faba-40	137	31	which	which	PRON
faba-40	137	32	is	be	AUX
faba-40	137	33	in	in	ADP
faba-40	137	34	fact	fact	NOUN
faba-40	137	35	one	one	NUM
faba-40	137	36	of	of	ADP
faba-40	137	37	the	the	DET
faba-40	137	38	eligibility	eligibility	NOUN
faba-40	137	39	criteria	criterion	NOUN
faba-40	137	40	for	for	ADP
faba-40	137	41	setting	set	VERB
faba-40	137	42	up	up	ADP
faba-40	137	43	a	a	DET
faba-40	137	44	new	new	ADJ
faba-40	137	45	municipality	municipality	NOUN
faba-40	137	46	required	require	VERB
faba-40	137	47	under	under	ADP
faba-40	137	48	the	the	DET
faba-40	137	49	bulgarian	bulgarian	ADJ
faba-40	137	50	law	law	NOUN
faba-40	137	51	on	on	ADP
faba-40	137	52	administrative	administrative	ADJ
faba-40	137	53	and	and	CCONJ
faba-40	137	54	territorial	territorial	ADJ
faba-40	137	55	planning	planning	NOUN
faba-40	137	56	.	.	PUNCT
faba-40	138	1	the	the	DET
faba-40	138	2	negative	negative	ADJ
faba-40	138	3	population	population	NOUN
faba-40	138	4	growth	growth	NOUN
faba-40	138	5	rate	rate	NOUN
faba-40	138	6	paired	pair	VERB
faba-40	138	7	with	with	ADP
faba-40	138	8	on	on	ADP
faba-40	138	9	-	-	PUNCT
faba-40	138	10	going	go	VERB
faba-40	138	11	internal	internal	ADJ
faba-40	138	12	and	and	CCONJ
faba-40	138	13	external	external	ADJ
faba-40	138	14	emigration	emigration	NOUN
faba-40	138	15	processes	process	NOUN
faba-40	138	16	lead	lead	VERB
faba-40	138	17	to	to	ADP
faba-40	138	18	a	a	DET
faba-40	138	19	persistent	persistent	ADJ
faba-40	138	20	decline	decline	NOUN
faba-40	138	21	in	in	ADP
faba-40	138	22	the	the	DET
faba-40	138	23	population	population	NOUN
faba-40	138	24	size	size	NOUN
faba-40	138	25	,	,	PUNCT
faba-40	138	26	which	which	PRON
faba-40	138	27	in	in	ADP
faba-40	138	28	turn	turn	NOUN
faba-40	138	29	has	have	VERB
faba-40	138	30	a	a	DET
faba-40	138	31	negative	negative	ADJ
faba-40	138	32	effect	effect	NOUN
faba-40	138	33	on	on	ADP
faba-40	138	34	the	the	DET
faba-40	138	35	economic	economic	ADJ
faba-40	138	36	and	and	CCONJ
faba-40	138	37	social	social	ADJ
faba-40	138	38	environment	environment	NOUN
faba-40	138	39	,	,	PUNCT
faba-40	138	40	particularly	particularly	ADV
faba-40	138	41	in	in	ADP
faba-40	138	42	municipalities	municipality	NOUN
faba-40	138	43	in	in	ADP
faba-40	138	44	underdeveloped	underdeveloped	ADJ
faba-40	138	45	rural	rural	ADJ
faba-40	138	46	or	or	CCONJ
faba-40	138	47	mountainous	mountainous	ADJ
faba-40	138	48	areas	area	NOUN
faba-40	138	49	.	.	PUNCT
faba-40	139	1	in	in	ADP
faba-40	139	2	smaller	small	ADJ
faba-40	139	3	territorial	territorial	ADJ
faba-40	139	4	units	unit	NOUN
faba-40	139	5	own	own	VERB
faba-40	139	6	revenue	revenue	NOUN
faba-40	139	7	barely	barely	ADV
faba-40	139	8	exceed	exceed	VERB
faba-40	139	9	15	15	NUM
faba-40	139	10	percent	percent	NOUN
faba-40	139	11	of	of	ADP
faba-40	139	12	total	total	ADJ
faba-40	139	13	budget	budget	NOUN
faba-40	139	14	revenue	revenue	NOUN
faba-40	139	15	,	,	PUNCT
faba-40	139	16	with	with	ADP
faba-40	139	17	local	local	ADJ
faba-40	139	18	tax	tax	NOUN
faba-40	139	19	revenue	revenue	NOUN
faba-40	139	20	being	be	AUX
faba-40	139	21	negligible	negligible	ADJ
faba-40	139	22	.	.	PUNCT
faba-40	140	1	in	in	ADP
faba-40	140	2	fact	fact	NOUN
faba-40	140	3	,	,	PUNCT
faba-40	140	4	the	the	DET
faba-40	140	5	existing	exist	VERB
faba-40	140	6	inequalities	inequality	NOUN
faba-40	140	7	induce	induce	VERB
faba-40	140	8	people	people	NOUN
faba-40	140	9	to	to	PART
faba-40	140	10	migrate	migrate	VERB
faba-40	140	11	to	to	ADP
faba-40	140	12	jurisdictions	jurisdiction	NOUN
faba-40	140	13	with	with	ADP
faba-40	140	14	better	well	ADJ
faba-40	140	15	economic	economic	ADJ
faba-40	140	16	prospects	prospect	NOUN
faba-40	140	17	which	which	PRON
faba-40	140	18	in	in	ADP
faba-40	140	19	turn	turn	NOUN
faba-40	140	20	exacerbate	exacerbate	VERB
faba-40	140	21	the	the	DET
faba-40	140	22	existing	exist	VERB
faba-40	140	23	municipal	municipal	ADJ
faba-40	140	24	disparities	disparity	NOUN
faba-40	140	25	.	.	PUNCT
faba-40	141	1	the	the	DET
faba-40	141	2	concentration	concentration	NOUN
faba-40	141	3	of	of	ADP
faba-40	141	4	economic	economic	ADJ
faba-40	141	5	activities	activity	NOUN
faba-40	141	6	in	in	ADP
faba-40	141	7	certain	certain	ADJ
faba-40	141	8	areas	area	NOUN
faba-40	141	9	of	of	ADP
faba-40	141	10	the	the	DET
faba-40	141	11	country	country	NOUN
faba-40	141	12	also	also	ADV
faba-40	141	13	contributes	contribute	VERB
faba-40	141	14	considerably	considerably	ADV
faba-40	141	15	to	to	ADP
faba-40	141	16	disparities	disparity	NOUN
faba-40	141	17	among	among	ADP
faba-40	141	18	municipalities	municipality	NOUN
faba-40	141	19	in	in	ADP
faba-40	141	20	terms	term	NOUN
faba-40	141	21	of	of	ADP
faba-40	141	22	own	own	ADJ
faba-40	141	23	-	-	PUNCT
faba-40	141	24	source	source	NOUN
faba-40	141	25	revenues	revenue	NOUN
faba-40	141	26	.	.	PUNCT
faba-40	142	1	according	accord	VERB
faba-40	142	2	to	to	ADP
faba-40	142	3	the	the	DET
faba-40	142	4	institute	institute	NOUN
faba-40	142	5	for	for	ADP
faba-40	142	6	market	market	NOUN
faba-40	142	7	economy	economy	NOUN
faba-40	142	8	the	the	DET
faba-40	142	9	20	20	NUM
faba-40	142	10	largest	large	ADJ
faba-40	142	11	economic	economic	ADJ
faba-40	142	12	centers	center	NOUN
faba-40	142	13	in	in	ADP
faba-40	142	14	bulgaria	bulgaria	PROPN
faba-40	142	15	cover	cover	VERB
faba-40	142	16	about	about	ADP
faba-40	142	17	1/3	1/3	NUM
faba-40	142	18	of	of	ADP
faba-40	142	19	the	the	DET
faba-40	142	20	national	national	ADJ
faba-40	142	21	territory	territory	NOUN
faba-40	142	22	and	and	CCONJ
faba-40	142	23	generate	generate	VERB
faba-40	142	24	86	86	NUM
faba-40	142	25	%	%	NOUN
faba-40	142	26	of	of	ADP
faba-40	142	27	the	the	DET
faba-40	142	28	national	national	ADJ
faba-40	142	29	output	output	NOUN
faba-40	142	30	,	,	PUNCT
faba-40	142	31	employ	employ	VERB
faba-40	142	32	75	75	NUM
faba-40	142	33	%	%	NOUN
faba-40	142	34	of	of	ADP
faba-40	142	35	the	the	DET
faba-40	142	36	workers	worker	NOUN
faba-40	142	37	in	in	ADP
faba-40	142	38	the	the	DET
faba-40	142	39	economy	economy	NOUN
faba-40	142	40	and	and	CCONJ
faba-40	142	41	have	have	VERB
faba-40	142	42	over	over	ADP
faba-40	142	43	1/3	1/3	NUM
faba-40	142	44	of	of	ADP
faba-40	142	45	the	the	DET
faba-40	142	46	population	population	NOUN
faba-40	142	47	in	in	ADP
faba-40	142	48	bulgaria	bulgaria	PROPN
faba-40	142	49	(	(	PUNCT
faba-40	142	50	ime	ime	ADJ
faba-40	142	51	,	,	PUNCT
faba-40	142	52	2018	2018	NUM
faba-40	142	53	)	)	PUNCT
faba-40	142	54	.	.	PUNCT
faba-40	143	1	a	a	DET
faba-40	143	2	higher	high	ADJ
faba-40	143	3	concentration	concentration	NOUN
faba-40	143	4	of	of	ADP
faba-40	143	5	countries	country	NOUN
faba-40	143	6	population	population	NOUN
faba-40	143	7	and	and	CCONJ
faba-40	143	8	economic	economic	ADJ
faba-40	143	9	activity	activity	NOUN
faba-40	143	10	to	to	ADP
faba-40	143	11	one	one	NUM
faba-40	143	12	or	or	CCONJ
faba-40	143	13	few	few	ADJ
faba-40	143	14	large	large	ADJ
faba-40	143	15	cities	city	NOUN
faba-40	143	16	and	and	CCONJ
faba-40	143	17	certain	certain	ADJ
faba-40	143	18	metropolitan	metropolitan	ADJ
faba-40	143	19	areas	area	NOUN
faba-40	143	20	leads	lead	VERB
faba-40	143	21	to	to	ADP
faba-40	143	22	unproportionally	unproportionally	ADJ
faba-40	143	23	distribution	distribution	NOUN
faba-40	143	24	of	of	ADP
faba-40	143	25	revenue	revenue	NOUN
faba-40	143	26	base	base	NOUN
faba-40	143	27	.	.	PUNCT
faba-40	144	1	revenue	revenue	NOUN
faba-40	144	2	patterns	pattern	NOUN
faba-40	144	3	tend	tend	VERB
faba-40	144	4	to	to	PART
faba-40	144	5	be	be	AUX
faba-40	144	6	different	different	ADJ
faba-40	144	7	in	in	ADP
faba-40	144	8	large	large	ADJ
faba-40	144	9	metropolitan	metropolitan	ADJ
faba-40	144	10	regions	region	NOUN
faba-40	144	11	compared	compare	VERB
faba-40	144	12	with	with	ADP
faba-40	144	13	smaller	small	ADJ
faba-40	144	14	cities	city	NOUN
faba-40	144	15	,	,	PUNCT
faba-40	144	16	reflecting	reflect	VERB
faba-40	144	17	their	their	PRON
faba-40	144	18	greater	great	ADJ
faba-40	144	19	ability	ability	NOUN
faba-40	144	20	to	to	PART
faba-40	144	21	levy	levy	VERB
faba-40	144	22	taxes	taxis	NOUN
faba-40	144	23	.	.	PUNCT
faba-40	145	1	to	to	ADP
faba-40	145	2	the	the	DET
faba-40	145	3	extent	extent	NOUN
faba-40	145	4	that	that	SCONJ
faba-40	145	5	cities	city	NOUN
faba-40	145	6	rely	rely	VERB
faba-40	145	7	on	on	ADP
faba-40	145	8	property	property	NOUN
faba-40	145	9	tax	tax	NOUN
faba-40	145	10	revenues	revenue	NOUN
faba-40	145	11	,	,	PUNCT
faba-40	145	12	for	for	ADP
faba-40	145	13	example	example	NOUN
faba-40	145	14	,	,	PUNCT
faba-40	145	15	larger	large	ADJ
faba-40	145	16	,	,	PUNCT
faba-40	145	17	more	more	ADV
faba-40	145	18	densely	densely	ADV
faba-40	145	19	populated	populated	ADJ
faba-40	145	20	cities	city	NOUN
faba-40	145	21	have	have	VERB
faba-40	145	22	a	a	DET
faba-40	145	23	larger	large	ADJ
faba-40	145	24	per	per	ADP
faba-40	145	25	-	-	PUNCT
faba-40	145	26	capita	capita	NOUN
faba-40	145	27	tax	tax	NOUN
faba-40	145	28	base	base	NOUN
faba-40	145	29	than	than	ADP
faba-40	145	30	smaller	small	ADJ
faba-40	145	31	cities	city	NOUN
faba-40	145	32	or	or	CCONJ
faba-40	145	33	rural	rural	ADJ
faba-40	145	34	areas	area	NOUN
faba-40	145	35	because	because	SCONJ
faba-40	145	36	of	of	ADP
faba-40	145	37	generally	generally	ADV
faba-40	145	38	higher	high	ADJ
faba-40	145	39	property	property	NOUN
faba-40	145	40	values	value	NOUN
faba-40	145	41	.	.	PUNCT
faba-40	146	1	on	on	ADP
faba-40	146	2	the	the	DET
faba-40	146	3	other	other	ADJ
faba-40	146	4	hand	hand	NOUN
faba-40	146	5	,	,	PUNCT
faba-40	146	6	since	since	SCONJ
faba-40	146	7	commercial	commercial	ADJ
faba-40	146	8	and	and	CCONJ
faba-40	146	9	industrial	industrial	ADJ
faba-40	146	10	properties	property	NOUN
faba-40	146	11	are	be	AUX
faba-40	146	12	taxed	tax	VERB
faba-40	146	13	at	at	ADP
faba-40	146	14	a	a	DET
faba-40	146	15	higher	high	ADJ
faba-40	146	16	rate	rate	NOUN
faba-40	146	17	than	than	ADP
faba-40	146	18	residential	residential	ADJ
faba-40	146	19	properties	property	NOUN
faba-40	146	20	larger	large	ADJ
faba-40	146	21	cities	city	NOUN
faba-40	146	22	have	have	VERB
faba-40	146	23	a	a	DET
faba-40	146	24	greater	great	ADJ
faba-40	146	25	ability	ability	NOUN
faba-40	146	26	to	to	PART
faba-40	146	27	accumulate	accumulate	VERB
faba-40	146	28	property	property	NOUN
faba-40	146	29	tax	tax	NOUN
faba-40	146	30	revenue	revenue	NOUN
faba-40	146	31	.	.	PUNCT
faba-40	147	1	a	a	DET
faba-40	147	2	study	study	NOUN
faba-40	147	3	of	of	ADP
faba-40	147	4	the	the	DET
faba-40	147	5	role	role	NOUN
faba-40	147	6	and	and	CCONJ
faba-40	147	7	fiscal	fiscal	ADJ
faba-40	147	8	significance	significance	NOUN
faba-40	147	9	of	of	ADP
faba-40	147	10	property	property	NOUN
faba-40	147	11	tax	tax	NOUN
faba-40	147	12	receipts	receipt	NOUN
faba-40	147	13	in	in	ADP
faba-40	147	14	local	local	ADJ
faba-40	147	15	budgets	budget	NOUN
faba-40	147	16	in	in	ADP
faba-40	147	17	bulgaria	bulgaria	PROPN
faba-40	147	18	found	find	VERB
faba-40	147	19	out	out	ADP
faba-40	147	20	that	that	SCONJ
faba-40	147	21	the	the	DET
faba-40	147	22	most	most	ADV
faba-40	147	23	significant	significant	ADJ
faba-40	147	24	revenues	revenue	NOUN
faba-40	147	25	from	from	ADP
faba-40	147	26	that	that	DET
faba-40	147	27	tax	tax	NOUN
faba-40	147	28	are	be	AUX
faba-40	147	29	generated	generate	VERB
faba-40	147	30	in	in	ADP
faba-40	147	31	very	very	ADV
faba-40	147	32	few	few	ADJ
faba-40	147	33	municipalities	municipality	NOUN
faba-40	147	34	–	–	PUNCT
faba-40	147	35	19	19	NUM
faba-40	147	36	local	local	ADJ
faba-40	147	37	territorial	territorial	ADJ
faba-40	147	38	units	unit	NOUN
faba-40	147	39	,	,	PUNCT
faba-40	147	40	or	or	CCONJ
faba-40	147	41	7	7	NUM
faba-40	147	42	%	%	NOUN
faba-40	147	43	of	of	ADP
faba-40	147	44	all	all	DET
faba-40	147	45	municipalities	municipality	NOUN
faba-40	147	46	(	(	PUNCT
faba-40	147	47	kalcheva	kalcheva	PROPN
faba-40	147	48	and	and	CCONJ
faba-40	147	49	nenkova	nenkova	PROPN
faba-40	147	50	,	,	PUNCT
faba-40	147	51	2018	2018	NUM
faba-40	147	52	)	)	PUNCT
faba-40	147	53	.	.	PUNCT
faba-40	148	1	in	in	ADP
faba-40	148	2	addition	addition	NOUN
faba-40	148	3	to	to	PART
faba-40	148	4	resort	resort	VERB
faba-40	148	5	municipalities	municipality	NOUN
faba-40	148	6	such	such	ADJ
faba-40	148	7	as	as	ADP
faba-40	148	8	bansko	bansko	NOUN
faba-40	148	9	,	,	PUNCT
faba-40	148	10	nessebar	nessebar	NOUN
faba-40	148	11	,	,	PUNCT
faba-40	148	12	pomorie	pomorie	NOUN
faba-40	148	13	,	,	PUNCT
faba-40	148	14	primorsko	primorsko	NOUN
faba-40	148	15	,	,	PUNCT
faba-40	148	16	sozopol	sozopol	PROPN
faba-40	148	17	,	,	PUNCT
faba-40	148	18	tsarevo	tsarevo	VERB
faba-40	148	19	where	where	SCONJ
faba-40	148	20	the	the	DET
faba-40	148	21	real	real	ADJ
faba-40	148	22	estate	estate	NOUN
faba-40	148	23	value	value	NOUN
faba-40	148	24	and	and	CCONJ
faba-40	148	25	quantity	quantity	NOUN
faba-40	148	26	are	be	AUX
faba-40	148	27	the	the	DET
faba-40	148	28	highest	high	ADJ
faba-40	148	29	and	and	CCONJ
faba-40	148	30	consequently	consequently	ADV
faba-40	148	31	the	the	DET
faba-40	148	32	opportunities	opportunity	NOUN
faba-40	148	33	to	to	PART
faba-40	148	34	generate	generate	VERB
faba-40	148	35	higher	high	ADJ
faba-40	148	36	revenue	revenue	NOUN
faba-40	148	37	from	from	ADP
faba-40	148	38	property	property	NOUN
faba-40	148	39	taxation	taxation	NOUN
faba-40	148	40	(	(	PUNCT
faba-40	148	41	property	property	NOUN
faba-40	148	42	tax	tax	NOUN
faba-40	148	43	and	and	CCONJ
faba-40	148	44	property	property	NOUN
faba-40	148	45	transactions	transaction	NOUN
faba-40	148	46	tax	tax	NOUN
faba-40	148	47	)	)	PUNCT
faba-40	148	48	,	,	PUNCT
faba-40	148	49	that	that	DET
faba-40	148	50	group	group	NOUN
faba-40	148	51	includes	include	VERB
faba-40	148	52	also	also	ADV
faba-40	148	53	the	the	DET
faba-40	148	54	largest	large	ADJ
faba-40	148	55	municipalities	municipality	NOUN
faba-40	148	56	that	that	PRON
faba-40	148	57	are	be	AUX
faba-40	148	58	major	major	ADJ
faba-40	148	59	urban	urban	ADJ
faba-40	148	60	centers	center	NOUN
faba-40	148	61	and	and	CCONJ
faba-40	148	62	have	have	VERB
faba-40	148	63	well	well	ADV
faba-40	148	64	-	-	PUNCT
faba-40	148	65	developed	develop	VERB
faba-40	148	66	economies	economy	NOUN
faba-40	148	67	such	such	ADJ
faba-40	148	68	as	as	ADP
faba-40	148	69	varna	varna	NOUN
faba-40	148	70	and	and	CCONJ
faba-40	148	71	sofia	sofia	PROPN
faba-40	148	72	,	,	PUNCT
faba-40	148	73	which	which	PRON
faba-40	148	74	implies	imply	VERB
faba-40	148	75	a	a	DET
faba-40	148	76	considerable	considerable	ADJ
faba-40	148	77	tax	tax	NOUN
faba-40	148	78	base	base	NOUN
faba-40	148	79	.	.	PUNCT
faba-40	149	1	the	the	DET
faba-40	149	2	fiscal	fiscal	ADJ
faba-40	149	3	significance	significance	NOUN
faba-40	149	4	of	of	ADP
faba-40	149	5	property	property	NOUN
faba-40	149	6	tax	tax	NOUN
faba-40	149	7	is	be	AUX
faba-40	149	8	also	also	ADV
faba-40	149	9	high	high	ADJ
faba-40	149	10	in	in	ADP
faba-40	149	11	certain	certain	ADJ
faba-40	149	12	small	small	ADJ
faba-40	149	13	municipalities	municipality	NOUN
faba-40	149	14	with	with	ADP
faba-40	149	15	well	well	ADV
faba-40	149	16	-	-	PUNCT
faba-40	149	17	developed	develop	VERB
faba-40	149	18	manufacturing	manufacturing	NOUN
faba-40	149	19	,	,	PUNCT
faba-40	149	20	where	where	SCONJ
faba-40	149	21	revenue	revenue	NOUN
faba-40	149	22	from	from	ADP
faba-40	149	23	taxing	tax	VERB
faba-40	149	24	the	the	DET
faba-40	149	25	real	real	ADJ
faba-40	149	26	property	property	NOUN
faba-40	149	27	of	of	ADP
faba-40	149	28	businesses	business	NOUN
faba-40	149	29	operating	operate	VERB
faba-40	149	30	on	on	ADP
faba-40	149	31	their	their	PRON
faba-40	149	32	territory	territory	NOUN
faba-40	149	33	is	be	AUX
faba-40	149	34	a	a	DET
faba-40	149	35	major	major	ADJ
faba-40	149	36	budget	budget	NOUN
faba-40	149	37	contributor	contributor	NOUN
faba-40	149	38	.	.	PUNCT
faba-40	150	1	the	the	DET
faba-40	150	2	municipalities	municipality	NOUN
faba-40	150	3	from	from	ADP
faba-40	150	4	that	that	DET
faba-40	150	5	group	group	NOUN
faba-40	150	6	stand	stand	VERB
faba-40	150	7	out	out	ADP
faba-40	150	8	with	with	ADP
faba-40	150	9	values	value	NOUN
faba-40	150	10	of	of	ADP
faba-40	150	11	the	the	DET
faba-40	150	12	indicators	indicator	NOUN
faba-40	150	13	for	for	ADP
faba-40	150	14	the	the	DET
faba-40	150	15	revenue	revenue	NOUN
faba-40	150	16	significance	significance	NOUN
faba-40	150	17	of	of	ADP
faba-40	150	18	real	real	ADJ
faba-40	150	19	property	property	NOUN
faba-40	150	20	taxation	taxation	NOUN
faba-40	150	21	that	that	PRON
faba-40	150	22	are	be	AUX
faba-40	150	23	many	many	ADJ
faba-40	150	24	times	time	NOUN
faba-40	150	25	higher	high	ADJ
faba-40	150	26	than	than	ADP
faba-40	150	27	in	in	ADP
faba-40	150	28	the	the	DET
faba-40	150	29	rest	rest	NOUN
faba-40	150	30	of	of	ADP
faba-40	150	31	municipalities	municipality	NOUN
faba-40	150	32	.	.	PUNCT
faba-40	151	1	the	the	DET
faba-40	151	2	group	group	NOUN
faba-40	151	3	of	of	ADP
faba-40	151	4	the	the	DET
faba-40	151	5	municipalities	municipality	NOUN
faba-40	151	6	where	where	SCONJ
faba-40	151	7	property	property	NOUN
faba-40	151	8	tax	tax	NOUN
faba-40	151	9	has	have	VERB
faba-40	151	10	negligible	negligible	ADJ
faba-40	151	11	fiscal	fiscal	ADJ
faba-40	151	12	significance	significance	NOUN
faba-40	151	13	,	,	PUNCT
faba-40	151	14	is	be	AUX
faba-40	151	15	the	the	DET
faba-40	151	16	largest	large	ADJ
faba-40	151	17	but	but	CCONJ
faba-40	151	18	also	also	ADV
faba-40	151	19	the	the	DET
faba-40	151	20	most	most	ADV
faba-40	151	21	homogeneous	homogeneous	ADJ
faba-40	151	22	,	,	PUNCT
faba-40	151	23	with	with	ADP
faba-40	151	24	indicator	indicator	NOUN
faba-40	151	25	values	value	NOUN
faba-40	151	26	that	that	PRON
faba-40	151	27	are	be	AUX
faba-40	151	28	extremely	extremely	ADV
faba-40	151	29	close	close	ADJ
faba-40	151	30	,	,	PUNCT
faba-40	151	31	and	and	CCONJ
faba-40	151	32	includes	include	VERB
faba-40	151	33	more	more	ADJ
faba-40	151	34	than	than	ADP
faba-40	151	35	half	half	NOUN
faba-40	151	36	of	of	ADP
faba-40	151	37	the	the	DET
faba-40	151	38	bulgarian	bulgarian	ADJ
faba-40	151	39	municipalities	municipality	NOUN
faba-40	151	40	.	.	PUNCT
faba-40	152	1	a	a	DET
faba-40	152	2	considerable	considerable	ADJ
faba-40	152	3	number	number	NOUN
faba-40	152	4	of	of	ADP
faba-40	152	5	municipalities	municipality	NOUN
faba-40	152	6	in	in	ADP
faba-40	152	7	that	that	DET
faba-40	152	8	group	group	NOUN
faba-40	152	9	are	be	AUX
faba-40	152	10	small	small	ADJ
faba-40	152	11	and	and	CCONJ
faba-40	152	12	medium	medium	ADJ
faba-40	152	13	-	-	PUNCT
faba-40	152	14	sized	sized	ADJ
faba-40	152	15	ones	one	NOUN
faba-40	152	16	,	,	PUNCT
faba-40	152	17	have	have	VERB
faba-40	152	18	a	a	DET
faba-40	152	19	rural	rural	ADJ
faba-40	152	20	profile	profile	NOUN
faba-40	152	21	and	and	CCONJ
faba-40	152	22	are	be	AUX
faba-40	152	23	local	local	ADJ
faba-40	152	24	territorial	territorial	ADJ
faba-40	152	25	units	unit	NOUN
faba-40	152	26	identified	identify	VERB
faba-40	152	27	as	as	ADP
faba-40	152	28	underdeveloped	underdeveloped	ADJ
faba-40	152	29	rural	rural	ADJ
faba-40	152	30	or	or	CCONJ
faba-40	152	31	mountainous	mountainous	ADJ
faba-40	152	32	areas	area	NOUN
faba-40	152	33	.	.	PUNCT
faba-40	153	1	conclusion	conclusion	VERB
faba-40	153	2	the	the	DET
faba-40	153	3	data	datum	NOUN
faba-40	153	4	on	on	ADP
faba-40	153	5	local	local	ADJ
faba-40	153	6	governments	government	NOUN
faba-40	153	7	own	own	VERB
faba-40	153	8	revenue	revenue	NOUN
faba-40	153	9	per	per	ADP
faba-40	153	10	capita	capita	NOUN
faba-40	153	11	during	during	ADP
faba-40	153	12	2007	2007	NUM
faba-40	153	13	-	-	SYM
faba-40	153	14	2018	2018	NUM
faba-40	153	15	reveal	reveal	VERB
faba-40	153	16	the	the	DET
faba-40	153	17	following	follow	VERB
faba-40	153	18	observation	observation	NOUN
faba-40	153	19	about	about	ADP
faba-40	153	20	municipal	municipal	ADJ
faba-40	153	21	fiscal	fiscal	ADJ
faba-40	153	22	disparities	disparity	NOUN
faba-40	153	23	.	.	PUNCT
faba-40	154	1	fiscal	fiscal	ADJ
faba-40	154	2	differences	difference	NOUN
faba-40	154	3	in	in	ADP
faba-40	154	4	own	own	ADJ
faba-40	154	5	revenue	revenue	NOUN
faba-40	154	6	at	at	ADP
faba-40	154	7	local	local	ADJ
faba-40	154	8	level	level	NOUN
faba-40	154	9	in	in	ADP
faba-40	154	10	bulgaria	bulgaria	PROPN
faba-40	154	11	are	be	AUX
faba-40	154	12	considerable	considerable	ADJ
faba-40	154	13	.	.	PUNCT
faba-40	155	1	excluding	exclude	VERB
faba-40	155	2	outliers	outlier	NOUN
faba-40	155	3	reduced	reduce	VERB
faba-40	155	4	municipal	municipal	ADJ
faba-40	155	5	fiscal	fiscal	ADJ
faba-40	155	6	disparities	disparity	NOUN
faba-40	155	7	significantly	significantly	ADV
faba-40	155	8	in	in	ADP
faba-40	155	9	any	any	DET
faba-40	155	10	year	year	NOUN
faba-40	155	11	during	during	ADP
faba-40	155	12	the	the	DET
faba-40	155	13	period	period	NOUN
faba-40	155	14	under	under	ADP
faba-40	155	15	review	review	NOUN
faba-40	155	16	.	.	PUNCT
faba-40	156	1	while	while	SCONJ
faba-40	156	2	the	the	DET
faba-40	156	3	differences	difference	NOUN
faba-40	156	4	in	in	ADP
faba-40	156	5	-	-	PUNCT
faba-40	156	6	between	between	ADP
faba-40	156	7	the	the	DET
faba-40	156	8	maximum	maximum	NOUN
faba-40	156	9	and	and	CCONJ
faba-40	156	10	the	the	DET
faba-40	156	11	minimum	minimum	ADJ
faba-40	156	12	value	value	NOUN
faba-40	156	13	within	within	ADP
faba-40	156	14	the	the	DET
faba-40	156	15	group	group	NOUN
faba-40	156	16	that	that	PRON
faba-40	156	17	includes	include	VERB
faba-40	156	18	all	all	DET
faba-40	156	19	municipalities	municipality	NOUN
faba-40	156	20	are	be	AUX
faba-40	156	21	significant	significant	ADJ
faba-40	156	22	and	and	CCONJ
faba-40	156	23	vary	vary	VERB
faba-40	156	24	largely	largely	ADV
faba-40	156	25	over	over	ADP
faba-40	156	26	the	the	DET
faba-40	156	27	years	year	NOUN
faba-40	156	28	,	,	PUNCT
faba-40	156	29	in	in	ADP
faba-40	156	30	the	the	DET
faba-40	156	31	group	group	NOUN
faba-40	156	32	of	of	ADP
faba-40	156	33	municipalities	municipality	NOUN
faba-40	156	34	with	with	ADP
faba-40	156	35	no	no	DET
faba-40	156	36	extreme	extreme	ADJ
faba-40	156	37	values	value	NOUN
faba-40	156	38	,	,	PUNCT
faba-40	156	39	on	on	ADP
faba-40	156	40	the	the	DET
faba-40	156	41	other	other	ADJ
faba-40	156	42	hand	hand	NOUN
faba-40	156	43	,	,	PUNCT
faba-40	156	44	fiscal	fiscal	ADJ
faba-40	156	45	disparities	disparity	NOUN
faba-40	156	46	in	in	ADP
faba-40	156	47	terms	term	NOUN
faba-40	156	48	of	of	ADP
faba-40	156	49	own	own	ADJ
faba-40	156	50	-	-	PUNCT
faba-40	156	51	source	source	NOUN
faba-40	156	52	revenue	revenue	NOUN
faba-40	156	53	per	per	ADP
faba-40	156	54	capita	capita	NOUN
faba-40	156	55	measured	measure	VERB
faba-40	156	56	as	as	ADP
faba-40	156	57	the	the	DET
faba-40	156	58	difference	difference	NOUN
faba-40	156	59	between	between	ADP
faba-40	156	60	the	the	DET
faba-40	156	61	maximum	maximum	NOUN
faba-40	156	62	and	and	CCONJ
faba-40	156	63	the	the	DET
faba-40	156	64	minimum	minimum	ADJ
faba-40	156	65	value	value	NOUN
faba-40	156	66	remained	remain	VERB
faba-40	156	67	basically	basically	ADV
faba-40	156	68	unchanged	unchanged	ADJ
faba-40	156	69	over	over	ADP
faba-40	156	70	the	the	DET
faba-40	156	71	period	period	NOUN
faba-40	156	72	of	of	ADP
faba-40	156	73	12	12	NUM
faba-40	156	74	years	year	NOUN
faba-40	156	75	.	.	PUNCT
faba-40	157	1	if	if	SCONJ
faba-40	157	2	extreme	extreme	ADJ
faba-40	157	3	outliers	outlier	NOUN
faba-40	157	4	excluded	exclude	VERB
faba-40	157	5	the	the	DET
faba-40	157	6	values	value	NOUN
faba-40	157	7	of	of	ADP
faba-40	157	8	the	the	DET
faba-40	157	9	maximum	maximum	ADJ
faba-40	157	10	-	-	PUNCT
faba-40	157	11	tominimum	tominimum	ADJ
faba-40	157	12	ratio	ratio	NOUN
faba-40	157	13	and	and	CCONJ
faba-40	157	14	the	the	DET
faba-40	157	15	coefficient	coefficient	NOUN
faba-40	157	16	of	of	ADP
faba-40	157	17	variation	variation	NOUN
faba-40	157	18	point	point	NOUN
faba-40	157	19	to	to	ADP
faba-40	157	20	a	a	DET
faba-40	157	21	clear	clear	ADV
faba-40	157	22	-	-	PUNCT
faba-40	157	23	cut	cut	ADJ
faba-40	157	24	decrease	decrease	NOUN
faba-40	157	25	in	in	ADP
faba-40	157	26	the	the	DET
faba-40	157	27	disparities	disparity	NOUN
faba-40	157	28	in	in	ADP
faba-40	157	29	terms	term	NOUN
faba-40	157	30	of	of	ADP
faba-40	157	31	own	own	ADJ
faba-40	157	32	-	-	PUNCT
faba-40	157	33	source	source	NOUN
faba-40	157	34	revenue	revenue	NOUN
faba-40	157	35	per	per	ADP
faba-40	157	36	capita	capita	NOUN
faba-40	157	37	in	in	ADP
faba-40	157	38	the	the	DET
faba-40	157	39	period	period	NOUN
faba-40	157	40	under	under	ADP
faba-40	157	41	review	review	NOUN
faba-40	157	42	.	.	PUNCT
faba-40	158	1	specific	specific	ADJ
faba-40	158	2	characteristics	characteristic	NOUN
faba-40	158	3	and	and	CCONJ
faba-40	158	4	endowments	endowment	NOUN
faba-40	158	5	of	of	ADP
faba-40	158	6	municipalities	municipality	NOUN
faba-40	158	7	as	as	ADP
faba-40	158	8	drivers	driver	NOUN
faba-40	158	9	of	of	ADP
faba-40	158	10	disparities	disparity	NOUN
faba-40	158	11	in	in	ADP
faba-40	158	12	terms	term	NOUN
faba-40	158	13	of	of	ADP
faba-40	158	14	their	their	PRON
faba-40	158	15	revenue	revenue	NOUN
faba-40	158	16	-	-	PUNCT
faba-40	158	17	earning	earn	VERB
faba-40	158	18	capacity	capacity	NOUN
faba-40	158	19	are	be	AUX
faba-40	158	20	particularly	particularly	ADV
faba-40	158	21	manifest	manifest	ADJ
faba-40	158	22	in	in	ADP
faba-40	158	23	local	local	ADJ
faba-40	158	24	territorial	territorial	ADJ
faba-40	158	25	units	unit	NOUN
faba-40	158	26	in	in	ADP
faba-40	158	27	bulgaria	bulgaria	PROPN
faba-40	158	28	that	that	PRON
faba-40	158	29	exhibit	exhibit	VERB
faba-40	158	30	outliers	outlier	NOUN
faba-40	158	31	in	in	ADP
faba-40	158	32	own	own	ADJ
faba-40	158	33	-	-	PUNCT
faba-40	158	34	source	source	NOUN
faba-40	158	35	local	local	ADJ
faba-40	158	36	revenue	revenue	NOUN
faba-40	158	37	per	per	ADP
faba-40	158	38	capita	capita	NOUN
faba-40	158	39	.	.	PUNCT
faba-40	159	1	in	in	ADP
faba-40	159	2	designing	design	VERB
faba-40	159	3	state	state	NOUN
faba-40	159	4	equalization	equalization	NOUN
faba-40	159	5	transfers	transfer	NOUN
faba-40	159	6	as	as	ADP
faba-40	159	7	a	a	DET
faba-40	159	8	fiscal	fiscal	ADJ
faba-40	159	9	instrument	instrument	NOUN
faba-40	159	10	intent	intent	NOUN
faba-40	159	11	to	to	PART
faba-40	159	12	reduce	reduce	VERB
faba-40	159	13	municipal	municipal	ADJ
faba-40	159	14	fiscal	fiscal	ADJ
faba-40	159	15	disparities	disparity	NOUN
faba-40	159	16	the	the	DET
faba-40	159	17	grant	grant	NOUN
faba-40	159	18	allocation	allocation	NOUN
faba-40	159	19	formula	formula	NOUN
faba-40	159	20	should	should	AUX
faba-40	159	21	take	take	VERB
faba-40	159	22	in	in	ADP
faba-40	159	23	account	account	NOUN
faba-40	159	24	the	the	DET
faba-40	159	25	major	major	ADJ
faba-40	159	26	force	force	NOUN
faba-40	159	27	behind	behind	ADP
faba-40	159	28	the	the	DET
faba-40	159	29	fiscal	fiscal	ADJ
faba-40	159	30	differences	difference	NOUN
faba-40	159	31	in	in	ADP
faba-40	159	32	revenue	revenue	NOUN
faba-40	159	33	potential	potential	NOUN
faba-40	159	34	of	of	ADP
faba-40	159	35	local	local	ADJ
faba-40	159	36	governments	government	NOUN
faba-40	159	37	.	.	PUNCT
faba-40	160	1	it	it	PRON
faba-40	160	2	has	have	VERB
faba-40	160	3	to	to	PART
faba-40	160	4	be	be	AUX
faba-40	160	5	noted	note	VERB
faba-40	160	6	that	that	SCONJ
faba-40	160	7	the	the	DET
faba-40	160	8	revenue	revenue	NOUN
faba-40	160	9	component	component	NOUN
faba-40	160	10	of	of	ADP
faba-40	160	11	general	general	ADJ
faba-40	160	12	equalization	equalization	NOUN
faba-40	160	13	grant	grant	NOUN
faba-40	160	14	formula	formula	NOUN
faba-40	160	15	applied	apply	VERB
faba-40	160	16	in	in	ADP
faba-40	160	17	bulgaria	bulgaria	PROPN
faba-40	160	18	during	during	ADP
faba-40	160	19	the	the	DET
faba-40	160	20	period	period	NOUN
faba-40	160	21	under	under	ADP
faba-40	160	22	nenkova	nenkova	PROPN
faba-40	160	23	presiana	presiana	PROPN
faba-40	160	24	et	et	PROPN
faba-40	160	25	al	al	PROPN
faba-40	160	26	.	.	PUNCT
faba-40	160	27	/	/	SYM
faba-40	160	28	finance	finance	NOUN
faba-40	160	29	,	,	PUNCT
faba-40	160	30	accounting	accounting	NOUN
faba-40	160	31	and	and	CCONJ
faba-40	160	32	business	business	NOUN
faba-40	160	33	analysis	analysis	NOUN
faba-40	160	34	2	2	NUM
faba-40	160	35	(	(	PUNCT
faba-40	160	36	2	2	NUM
faba-40	160	37	)	)	PUNCT
faba-40	160	38	2020	2020	NUM
faba-40	160	39	80	80	NUM
faba-40	160	40	review	review	NOUN
faba-40	160	41	was	be	AUX
faba-40	160	42	targeted	target	VERB
faba-40	160	43	at	at	ADP
faba-40	160	44	addressing	address	VERB
faba-40	160	45	disparities	disparity	NOUN
faba-40	160	46	only	only	ADV
faba-40	160	47	in	in	ADP
faba-40	160	48	local	local	ADJ
faba-40	160	49	tax	tax	NOUN
faba-40	160	50	base	base	NOUN
faba-40	160	51	,	,	PUNCT
faba-40	160	52	thus	thus	ADV
faba-40	160	53	undermining	undermine	VERB
faba-40	160	54	other	other	ADJ
faba-40	160	55	local	local	ADJ
faba-40	160	56	sources	source	NOUN
faba-40	160	57	of	of	ADP
faba-40	160	58	revenue	revenue	NOUN
faba-40	160	59	such	such	ADJ
faba-40	160	60	as	as	ADP
faba-40	160	61	charges	charge	NOUN
faba-40	160	62	and	and	CCONJ
faba-40	160	63	concession	concession	NOUN
faba-40	160	64	fees	fee	NOUN
faba-40	160	65	.	.	PUNCT
faba-40	161	1	its	its	PRON
faba-40	161	2	aim	aim	NOUN
faba-40	161	3	was	be	AUX
faba-40	161	4	to	to	PART
faba-40	161	5	reduce	reduce	VERB
faba-40	161	6	the	the	DET
faba-40	161	7	differences	difference	NOUN
faba-40	161	8	in	in	ADP
faba-40	161	9	tax	tax	NOUN
faba-40	161	10	receipts	receipt	NOUN
faba-40	161	11	across	across	ADP
faba-40	161	12	municipalities	municipality	NOUN
faba-40	161	13	,	,	PUNCT
faba-40	161	14	which	which	PRON
faba-40	161	15	was	be	AUX
faba-40	161	16	done	do	VERB
faba-40	161	17	by	by	ADP
faba-40	161	18	giving	give	VERB
faba-40	161	19	more	more	ADJ
faba-40	161	20	resources	resource	NOUN
faba-40	161	21	to	to	ADP
faba-40	161	22	those	those	DET
faba-40	161	23	municipalities	municipality	NOUN
faba-40	161	24	with	with	ADP
faba-40	161	25	lower	low	ADJ
faba-40	161	26	tax	tax	NOUN
faba-40	161	27	revenue	revenue	NOUN
faba-40	161	28	per	per	ADP
faba-40	161	29	capita	capita	NOUN
faba-40	161	30	and	and	CCONJ
faba-40	161	31	excluding	exclude	VERB
faba-40	161	32	from	from	ADP
faba-40	161	33	benefits	benefit	NOUN
faba-40	161	34	those	those	DET
faba-40	161	35	municipalities	municipality	NOUN
faba-40	161	36	for	for	ADP
faba-40	161	37	which	which	PRON
faba-40	161	38	tax	tax	NOUN
faba-40	161	39	revenue	revenue	NOUN
faba-40	161	40	per	per	ADP
faba-40	161	41	capita	capita	NOUN
faba-40	161	42	was	be	AUX
faba-40	161	43	higher	high	ADJ
faba-40	161	44	than	than	ADP
faba-40	161	45	the	the	DET
faba-40	161	46	national	national	ADJ
faba-40	161	47	average	average	NOUN
faba-40	161	48	.	.	PUNCT
faba-40	162	1	as	as	ADP
faba-40	162	2	a	a	DET
faba-40	162	3	consequence	consequence	NOUN
faba-40	162	4	,	,	PUNCT
faba-40	162	5	all	all	DET
faba-40	162	6	municipalities	municipality	NOUN
faba-40	162	7	extreme	extreme	ADJ
faba-40	162	8	outliers	outlier	NOUN
faba-40	162	9	in	in	ADP
faba-40	162	10	terms	term	NOUN
faba-40	162	11	of	of	ADP
faba-40	162	12	their	their	PRON
faba-40	162	13	own	own	ADJ
faba-40	162	14	revenue	revenue	NOUN
faba-40	162	15	per	per	ADP
faba-40	162	16	capita	capita	NOUN
faba-40	162	17	having	have	VERB
faba-40	162	18	low	low	ADJ
faba-40	162	19	tax	tax	NOUN
faba-40	162	20	revenue	revenue	NOUN
faba-40	162	21	per	per	ADP
faba-40	162	22	capita	capita	NOUN
faba-40	162	23	but	but	CCONJ
faba-40	162	24	high	high	ADJ
faba-40	162	25	per	per	ADP
faba-40	162	26	capita	capita	NOUN
faba-40	162	27	revenue	revenue	NOUN
faba-40	162	28	from	from	ADP
faba-40	162	29	concession	concession	NOUN
faba-40	162	30	fees	fee	NOUN
faba-40	162	31	were	be	AUX
faba-40	162	32	included	include	VERB
faba-40	162	33	in	in	ADP
faba-40	162	34	the	the	DET
faba-40	162	35	group	group	NOUN
faba-40	162	36	of	of	ADP
faba-40	162	37	grant	grant	NOUN
faba-40	162	38	beneficiaries	beneficiary	NOUN
faba-40	162	39	.	.	PUNCT
faba-40	163	1	what	what	PRON
faba-40	163	2	does	do	AUX
faba-40	163	3	emerge	emerge	VERB
faba-40	163	4	clearly	clearly	ADV
faba-40	163	5	from	from	ADP
faba-40	163	6	current	current	ADJ
faba-40	163	7	analysis	analysis	NOUN
faba-40	163	8	is	be	AUX
faba-40	163	9	that	that	SCONJ
faba-40	163	10	rich	rich	ADJ
faba-40	163	11	municipalities	municipality	NOUN
faba-40	163	12	are	be	AUX
faba-40	163	13	very	very	ADV
faba-40	163	14	few	few	ADJ
faba-40	163	15	and	and	CCONJ
faba-40	163	16	the	the	DET
faba-40	163	17	level	level	NOUN
faba-40	163	18	of	of	ADP
faba-40	163	19	their	their	PRON
faba-40	163	20	own	own	ADJ
faba-40	163	21	source	source	NOUN
faba-40	163	22	revenue	revenue	NOUN
faba-40	163	23	is	be	AUX
faba-40	163	24	in	in	ADP
faba-40	163	25	sharp	sharp	ADJ
faba-40	163	26	contrast	contrast	NOUN
faba-40	163	27	to	to	ADP
faba-40	163	28	the	the	DET
faba-40	163	29	rest	rest	NOUN
faba-40	163	30	of	of	ADP
faba-40	163	31	the	the	DET
faba-40	163	32	municipalities	municipality	NOUN
faba-40	163	33	,	,	PUNCT
faba-40	163	34	which	which	PRON
faba-40	163	35	comes	come	VERB
faba-40	163	36	to	to	PART
faba-40	163	37	show	show	VERB
faba-40	163	38	that	that	SCONJ
faba-40	163	39	only	only	ADJ
faba-40	163	40	local	local	ADJ
faba-40	163	41	territorial	territorial	ADJ
faba-40	163	42	units	unit	NOUN
faba-40	163	43	comprising	comprise	VERB
faba-40	163	44	the	the	DET
faba-40	163	45	latter	latter	ADJ
faba-40	163	46	group	group	NOUN
faba-40	163	47	or	or	CCONJ
faba-40	163	48	those	those	PRON
faba-40	163	49	with	with	ADP
faba-40	163	50	low	low	ADJ
faba-40	163	51	revenue	revenue	NOUN
faba-40	163	52	capacity	capacity	NOUN
faba-40	163	53	could	could	AUX
faba-40	163	54	be	be	AUX
faba-40	163	55	treated	treat	VERB
faba-40	163	56	as	as	ADP
faba-40	163	57	potential	potential	ADJ
faba-40	163	58	beneficiaries	beneficiary	NOUN
faba-40	163	59	to	to	ADP
faba-40	163	60	an	an	DET
faba-40	163	61	equalization	equalization	NOUN
faba-40	163	62	scheme	scheme	NOUN
faba-40	163	63	.	.	PUNCT
faba-40	164	1	references	reference	NOUN
faba-40	164	2	chandra	chandra	PROPN
faba-40	164	3	,	,	PUNCT
faba-40	164	4	t.	t.	PROPN
faba-40	164	5	(	(	PUNCT
faba-40	164	6	2008	2008	NUM
faba-40	164	7	)	)	PUNCT
faba-40	164	8	.	.	PUNCT
faba-40	165	1	development	development	NOUN
faba-40	165	2	of	of	ADP
faba-40	165	3	theory	theory	NOUN
faba-40	165	4	of	of	ADP
faba-40	165	5	capital	capital	NOUN
faba-40	165	6	structure	structure	NOUN
faba-40	165	7	:	:	PUNCT
faba-40	165	8	from	from	ADP
faba-40	165	9	modigliani	modigliani	PROPN
faba-40	165	10	-	-	PUNCT
faba-40	165	11	miller	miller	PROPN
faba-40	165	12	,	,	PUNCT
faba-40	165	13	myers	myer	NOUN
faba-40	165	14	,	,	PUNCT
faba-40	165	15	to	to	ADP
faba-40	165	16	jensen	jensen	PROPN
faba-40	165	17	.	.	PROPN
faba-40	165	18	journal	journal	PROPN
faba-40	165	19	of	of	ADP
faba-40	165	20	information	information	NOUN
faba-40	165	21	technology	technology	NOUN
faba-40	165	22	and	and	CCONJ
faba-40	165	23	management	management	NOUN
faba-40	165	24	,	,	PUNCT
faba-40	165	25	6	6	NUM
faba-40	165	26	(	(	PUNCT
faba-40	165	27	4	4	NUM
faba-40	165	28	)	)	PUNCT
faba-40	165	29	,	,	PUNCT
faba-40	165	30	840–850	840–850	NUM
faba-40	165	31	.	.	PUNCT
faba-40	166	1	bird	bird	NOUN
faba-40	166	2	,	,	PUNCT
faba-40	166	3	r.m	r.m	PROPN
faba-40	166	4	.	.	PROPN
faba-40	166	5	,	,	PUNCT
faba-40	166	6	tarasov	tarasov	NOUN
faba-40	166	7	,	,	PUNCT
faba-40	166	8	a.v.2004	a.v.2004	NOUN
faba-40	166	9	.	.	PUNCT
faba-40	167	1	closing	close	VERB
faba-40	167	2	the	the	DET
faba-40	167	3	gap	gap	NOUN
faba-40	167	4	:	:	PUNCT
faba-40	167	5	fiscal	fiscal	ADJ
faba-40	167	6	imbalances	imbalance	NOUN
faba-40	167	7	and	and	CCONJ
faba-40	167	8	intergovernmental	intergovernmental	ADJ
faba-40	167	9	transfers	transfer	NOUN
faba-40	167	10	in	in	ADP
faba-40	167	11	developed	developed	ADJ
faba-40	167	12	federations	federation	NOUN
faba-40	167	13	.	.	PUNCT
faba-40	168	1	environment	environment	NOUN
faba-40	168	2	and	and	CCONJ
faba-40	168	3	planning	plan	VERB
faba-40	168	4	c	c	NOUN
faba-40	168	5	:	:	PUNCT
faba-40	168	6	government	government	NOUN
faba-40	168	7	and	and	CCONJ
faba-40	168	8	policy	policy	NOUN
faba-40	168	9	.	.	PUNCT
faba-40	169	1	volume	volume	NOUN
faba-40	169	2	22:77	22:77	NUM
faba-40	169	3	-	-	SYM
faba-40	169	4	102	102	NUM
faba-40	169	5	.	.	PUNCT
faba-40	170	1	boadway	boadway	NOUN
faba-40	170	2	,	,	PUNCT
faba-40	170	3	r.	r.	PROPN
faba-40	170	4	2004	2004	NUM
faba-40	170	5	.	.	PUNCT
faba-40	171	1	the	the	DET
faba-40	171	2	theory	theory	NOUN
faba-40	171	3	and	and	CCONJ
faba-40	171	4	practice	practice	NOUN
faba-40	171	5	of	of	ADP
faba-40	171	6	equalization	equalization	NOUN
faba-40	171	7	.	.	PUNCT
faba-40	172	1	cesifo	cesifo	PROPN
faba-40	172	2	economic	economic	ADJ
faba-40	172	3	studies	study	NOUN
faba-40	172	4	.	.	PUNCT
faba-40	173	1	volume	volume	NOUN
faba-40	173	2	50	50	NUM
faba-40	173	3	,	,	PUNCT
faba-40	173	4	1/2004	1/2004	NUM
faba-40	173	5	:	:	PUNCT
faba-40	173	6	211–254	211–254	NUM
faba-40	173	7	.	.	PUNCT
faba-40	174	1	dawson	dawson	PROPN
faba-40	174	2	,	,	PUNCT
faba-40	174	3	r.2012	r.2012	PROPN
faba-40	174	4	.	.	PUNCT
faba-40	175	1	how	how	SCONJ
faba-40	175	2	significant	significant	ADJ
faba-40	175	3	is	be	AUX
faba-40	175	4	a	a	DET
faba-40	175	5	boxplot	boxplot	NOUN
faba-40	175	6	outlier	outlier	NOUN
faba-40	175	7	?	?	PUNCT
faba-40	176	1	journal	journal	NOUN
faba-40	176	2	of	of	ADP
faba-40	176	3	statistics	statistic	NOUN
faba-40	176	4	education	education	NOUN
faba-40	176	5	.	.	PUNCT
faba-40	177	1	volume	volume	NOUN
faba-40	177	2	19	19	NUM
faba-40	177	3	,	,	PUNCT
faba-40	177	4	number	number	NOUN
faba-40	177	5	2	2	NUM
faba-40	177	6	.	.	PUNCT
faba-40	177	7	ime	ime	PROPN
faba-40	177	8	institute	institute	PROPN
faba-40	177	9	for	for	ADP
faba-40	177	10	market	market	NOUN
faba-40	177	11	economy	economy	NOUN
faba-40	177	12	.	.	PUNCT
faba-40	178	1	2018	2018	NUM
faba-40	178	2	.	.	PUNCT
faba-40	179	1	regional	regional	ADJ
faba-40	179	2	profiles	profile	NOUN
faba-40	179	3	.	.	PUNCT
faba-40	180	1	available	available	ADJ
faba-40	180	2	at	at	ADP
faba-40	180	3	:	:	PUNCT
faba-40	180	4	https://www.regionalprofiles.bg/var/economic-centres-bg-2018.pdf	https://www.regionalprofiles.bg/var/economic-centres-bg-2018.pdf	PROPN
faba-40	180	5	.	.	PUNCT
faba-40	181	1	kalcheva	kalcheva	PROPN
faba-40	181	2	,	,	PUNCT
faba-40	181	3	d.	d.	PROPN
faba-40	181	4	2017	2017	NUM
faba-40	181	5	.	.	PUNCT
faba-40	182	1	access	access	NOUN
faba-40	182	2	to	to	ADP
faba-40	182	3	debt	debt	NOUN
faba-40	182	4	financing	financing	NOUN
faba-40	182	5	opportunities	opportunity	NOUN
faba-40	182	6	for	for	ADP
faba-40	182	7	improvement	improvement	NOUN
faba-40	182	8	of	of	ADP
faba-40	182	9	the	the	DET
faba-40	182	10	investment	investment	NOUN
faba-40	182	11	capacity	capacity	NOUN
faba-40	182	12	of	of	ADP
faba-40	182	13	bulgarian	bulgarian	ADJ
faba-40	182	14	municipalities	municipality	NOUN
faba-40	182	15	(	(	PUNCT
faba-40	182	16	for	for	ADP
faba-40	182	17	the	the	DET
faba-40	182	18	period	period	NOUN
faba-40	182	19	2003	2003	NUM
faba-40	182	20	-	-	SYM
faba-40	182	21	2015	2015	NUM
faba-40	182	22	)	)	PUNCT
faba-40	182	23	.	.	PUNCT
faba-40	183	1	economic	economic	ADJ
faba-40	183	2	alternatives	alternative	NOUN
faba-40	183	3	.	.	PUNCT
faba-40	184	1	issue	issue	NOUN
faba-40	184	2	3	3	NUM
faba-40	184	3	:	:	SYM
faba-40	184	4	390	390	NUM
faba-40	184	5	-	-	SYM
faba-40	184	6	404	404	NUM
faba-40	184	7	,	,	PUNCT
faba-40	184	8	november	november	PROPN
faba-40	184	9	.	.	PUNCT
faba-40	185	1	kalcheva	kalcheva	PROPN
faba-40	185	2	,	,	PUNCT
faba-40	185	3	d.	d.	PROPN
faba-40	185	4	,	,	PUNCT
faba-40	185	5	nenkova	nenkova	PROPN
faba-40	185	6	,	,	PUNCT
faba-40	185	7	p.	p.	PROPN
faba-40	185	8	,	,	PUNCT
faba-40	185	9	fiskalna	fiskalna	PROPN
faba-40	185	10	rolya	rolya	PROPN
faba-40	186	1	i	i	PRON
faba-40	186	2	znachenie	znachenie	VERB
faba-40	186	3	na	na	PROPN
faba-40	186	4	danaka	danaka	PROPN
faba-40	186	5	varhu	varhu	PROPN
faba-40	186	6	nedvizhimite	nedvizhimite	PROPN
faba-40	186	7	imoti	imoti	PROPN
faba-40	186	8	v	v	PROPN
faba-40	186	9	bulgaria	bulgaria	PROPN
faba-40	186	10	sravnitelen	sravnitelen	VERB
faba-40	186	11	analiz	analiz	NOUN
faba-40	186	12	na	na	ADP
faba-40	186	13	265	265	NUM
faba-40	186	14	obshtini	obshtini	NOUN
faba-40	186	15	.	.	PUNCT
faba-40	187	1	biznes	bizne	NOUN
faba-40	187	2	posoki	posoki	PROPN
faba-40	187	3	.	.	PUNCT
faba-40	188	1	issue	issue	NOUN
faba-40	188	2	2	2	NUM
faba-40	188	3	:	:	SYM
faba-40	188	4	95	95	NUM
faba-40	188	5	-	-	SYM
faba-40	188	6	110	110	NUM
faba-40	188	7	.	.	PUNCT
faba-40	189	1	kowalik	kowalik	PROPN
faba-40	189	2	,	,	PUNCT
faba-40	189	3	p.	p.	NOUN
faba-40	189	4	2015	2015	NUM
faba-40	189	5	.	.	PUNCT
faba-40	190	1	horizontal	horizontal	ADJ
faba-40	190	2	fiscal	fiscal	ADJ
faba-40	190	3	imbalance	imbalance	NOUN
faba-40	190	4	in	in	ADP
faba-40	190	5	germany	germany	PROPN
faba-40	190	6	.	.	PUNCT
faba-40	191	1	beh	beh	PROPN
faba-40	191	2	-	-	PUNCT
faba-40	191	3	business	business	NOUN
faba-40	191	4	and	and	CCONJ
faba-40	191	5	economic	economic	ADJ
faba-40	191	6	horizons	horizon	NOUN
faba-40	191	7	.	.	PUNCT
faba-40	192	1	volume	volume	NOUN
faba-40	192	2	11	11	NUM
faba-40	192	3	issue	issue	NOUN
faba-40	192	4	1:1	1:1	NUM
faba-40	192	5	-	-	SYM
faba-40	192	6	13	13	NUM
faba-40	192	7	.	.	PUNCT
faba-40	193	1	nenkova	nenkova	PROPN
faba-40	193	2	,	,	PUNCT
faba-40	193	3	p.	p.	NOUN
faba-40	193	4	2019.an	2019.an	NUM
faba-40	193	5	analysis	analysis	NOUN
faba-40	193	6	of	of	ADP
faba-40	193	7	equalizing	equalize	VERB
faba-40	193	8	capacity	capacity	NOUN
faba-40	193	9	of	of	ADP
faba-40	193	10	state	state	NOUN
faba-40	193	11	transfers	transfer	NOUN
faba-40	193	12	for	for	ADP
faba-40	193	13	local	local	ADJ
faba-40	193	14	government	government	NOUN
faba-40	193	15	activities	activity	NOUN
faba-40	193	16	in	in	ADP
faba-40	193	17	bulgaria	bulgaria	PROPN
faba-40	193	18	.	.	PUNCT
faba-40	194	1	economic	economic	ADJ
faba-40	194	2	alternatives.issue	alternatives.issue	PROPN
faba-40	194	3	4	4	NUM
faba-40	194	4	:	:	PUNCT
faba-40	194	5	627	627	NUM
faba-40	194	6	-	-	SYM
faba-40	194	7	640	640	NUM
faba-40	194	8	,	,	PUNCT
faba-40	194	9	december	december	PROPN
faba-40	194	10	.	.	PUNCT
faba-40	195	1	shankar	shankar	PROPN
faba-40	195	2	,	,	PUNCT
faba-40	195	3	r.	r.	PROPN
faba-40	195	4	,	,	PUNCT
faba-40	195	5	shah	shah	NOUN
faba-40	195	6	,	,	PUNCT
faba-40	195	7	a.2003	a.2003	NOUN
faba-40	195	8	.	.	PUNCT
faba-40	196	1	bridging	bridge	VERB
faba-40	196	2	the	the	DET
faba-40	196	3	economic	economic	ADJ
faba-40	196	4	divide	divide	NOUN
faba-40	196	5	within	within	ADP
faba-40	196	6	countries	country	NOUN
faba-40	196	7	:	:	PUNCT
faba-40	196	8	a	a	DET
faba-40	196	9	scorecard	scorecard	NOUN
faba-40	196	10	on	on	ADP
faba-40	196	11	the	the	DET
faba-40	196	12	performance	performance	NOUN
faba-40	196	13	of	of	ADP
faba-40	196	14	regional	regional	ADJ
faba-40	196	15	policies	policy	NOUN
faba-40	196	16	in	in	ADP
faba-40	196	17	reducing	reduce	VERB
faba-40	196	18	regional	regional	ADJ
faba-40	196	19	income	income	NOUN
faba-40	196	20	disparities	disparity	NOUN
faba-40	196	21	.	.	PUNCT
faba-40	197	1	world	world	NOUN
faba-40	197	2	development	development	PROPN
faba-40	197	3	.	.	PUNCT
faba-40	198	1	volume	volume	NOUN
faba-40	198	2	31	31	NUM
faba-40	198	3	,	,	PUNCT
faba-40	198	4	no	no	INTJ
faba-40	198	5	.	.	NOUN
faba-40	198	6	8	8	NUM
faba-40	198	7	:	:	SYM
faba-40	198	8	1421–1441	1421–1441	NUM
faba-40	198	9	.	.	PUNCT
faba-40	199	1	stoilova	stoilova	PROPN
faba-40	199	2	,	,	PUNCT
faba-40	199	3	d.	d.	PROPN
faba-40	199	4	2009	2009	NUM
faba-40	199	5	.	.	PUNCT
faba-40	200	1	financial	financial	ADJ
faba-40	200	2	decentralization	decentralization	NOUN
faba-40	200	3	in	in	ADP
faba-40	200	4	bulgaria	bulgaria	PROPN
faba-40	200	5	:	:	PUNCT
faba-40	200	6	which	which	PRON
faba-40	200	7	are	be	AUX
faba-40	200	8	the	the	DET
faba-40	200	9	most	most	ADV
faba-40	200	10	important	important	ADJ
faba-40	200	11	achievements	achievement	NOUN
faba-40	200	12	of	of	ADP
faba-40	200	13	the	the	DET
faba-40	200	14	transition	transition	NOUN
faba-40	200	15	period	period	NOUN
faba-40	200	16	and	and	CCONJ
faba-40	200	17	how	how	SCONJ
faba-40	200	18	to	to	PART
faba-40	200	19	move	move	VERB
faba-40	200	20	forward	forward	ADV
faba-40	200	21	?	?	PUNCT
faba-40	200	22	.	.	PUNCT
faba-40	201	1	analele	analele	ADP
faba-40	201	2	stiintifice	stiintifice	PROPN
faba-40	201	3	ale	ale	NOUN
faba-40	201	4	universitatii	universitatii	PROPN
faba-40	201	5	"	"	PUNCT
faba-40	201	6	alexandru	alexandru	PROPN
faba-40	201	7	ioan	ioan	PROPN
faba-40	201	8	cuza	cuza	PROPN
faba-40	201	9	"	"	PUNCT
faba-40	201	10	din	din	PROPN
faba-40	201	11	iasi	iasi	PROPN
faba-40	201	12	stiinte	stiinte	PROPN
faba-40	201	13	economice	economice	PROPN
faba-40	201	14	,	,	PUNCT
faba-40	201	15	vol	vol	NOUN
faba-40	201	16	.	.	PUNCT
faba-40	202	1	56	56	NUM
faba-40	202	2	:	:	SYM
faba-40	202	3	166	166	NUM
faba-40	202	4	-	-	SYM
faba-40	202	5	177	177	NUM
faba-40	202	6	,	,	PUNCT
faba-40	202	7	november	november	PROPN
faba-40	202	8	.	.	PUNCT
faba-40	203	1	zahariev	zahariev	PROPN
faba-40	203	2	,	,	PUNCT
faba-40	203	3	a.	a.	PROPN
faba-40	203	4	2017	2017	NUM
faba-40	203	5	.	.	PUNCT
faba-40	204	1	fiscal	fiscal	ADJ
faba-40	204	2	decentralization	decentralization	NOUN
faba-40	204	3	and	and	CCONJ
faba-40	204	4	financial	financial	ADJ
faba-40	204	5	management	management	NOUN
faba-40	204	6	of	of	ADP
faba-40	204	7	municipalities	municipality	NOUN
faba-40	204	8	in	in	ADP
faba-40	204	9	bulgaria	bulgaria	PROPN
faba-40	204	10	.	.	PUNCT
faba-40	205	1	tsenov	tsenov	NOUN
faba-40	205	2	academic	academic	ADJ
faba-40	205	3	publishing	publishing	PROPN
faba-40	205	4	house	house	PROPN
faba-40	205	5	.	.	PUNCT
faba-40	206	1	available	available	ADJ
faba-40	206	2	at	at	ADP
faba-40	206	3	ssrn	ssrn	NOUN
faba-40	206	4	:	:	PUNCT
faba-40	206	5	https://ssrn.com/abstract=2915415	https://ssrn.com/abstract=2915415	NOUN
faba-40	206	6	or	or	CCONJ
faba-40	206	7	http://dx.doi.org/10.2139/ssrn.2915415	http://dx.doi.org/10.2139/ssrn.2915415	NOUN
faba-40	206	8	https://www.regionalprofiles.bg/var/economic-centres-bg-2018.pdf	https://www.regionalprofiles.bg/var/economic-centres-bg-2018.pdf	VERB
faba-40	206	9	https://ideas.repec.org/a/nwe/eajour/y2019i4p627-640.html	https://ideas.repec.org/a/nwe/eajour/y2019i4p627-640.html	PROPN
faba-40	206	10	https://ideas.repec.org/a/nwe/eajour/y2019i4p627-640.html	https://ideas.repec.org/a/nwe/eajour/y2019i4p627-640.html	PROPN
faba-40	206	11	https://ideas.repec.org/s/nwe/eajour.html	https://ideas.repec.org/s/nwe/eajour.html	VERB
faba-40	206	12	https://ideas.repec.org/a/aic/journl/y2009v56p166-177.html	https://ideas.repec.org/a/aic/journl/y2009v56p166-177.html	PROPN
faba-40	206	13	https://ideas.repec.org/a/aic/journl/y2009v56p166-177.html	https://ideas.repec.org/a/aic/journl/y2009v56p166-177.html	PROPN
faba-40	206	14	https://ideas.repec.org/s/aic/journl.html	https://ideas.repec.org/s/aic/journl.html	PROPN
faba-40	206	15	https://ideas.repec.org/s/aic/journl.html	https://ideas.repec.org/s/aic/journl.html	VERB
faba-40	206	16	https://ssrn.com/abstract=2915415	https://ssrn.com/abstract=2915415	PROPN
faba-40	206	17	https://dx.doi.org/10.2139/ssrn.2915415	https://dx.doi.org/10.2139/ssrn.2915415	PUNCT
faba-40	206	18	nenkova	nenkova	PROPN
faba-40	206	19	presiana	presiana	PROPN
faba-40	206	20	et	et	PROPN
faba-40	206	21	al	al	PROPN
faba-40	206	22	.	.	PUNCT
faba-40	206	23	/	/	SYM
faba-40	206	24	finance	finance	NOUN
faba-40	206	25	,	,	PUNCT
faba-40	206	26	accounting	accounting	NOUN
faba-40	206	27	and	and	CCONJ
faba-40	206	28	business	business	NOUN
faba-40	206	29	analysis	analysis	NOUN
faba-40	206	30	2	2	NUM
faba-40	206	31	(	(	PUNCT
faba-40	206	32	2	2	NUM
faba-40	206	33	)	)	PUNCT
faba-40	206	34	2020	2020	NUM
faba-40	206	35	81	81	NUM
faba-40	206	36	appendix	appendix	NOUN
faba-40	206	37	1	1	NUM
faba-40	206	38	.	.	PUNCT
faba-40	207	1	municipalities	municipality	NOUN
faba-40	207	2	distribution	distribution	NOUN
faba-40	207	3	according	accord	VERB
faba-40	207	4	to	to	ADP
faba-40	207	5	their	their	PRON
faba-40	207	6	own	own	ADJ
faba-40	207	7	revenue	revenue	NOUN
faba-40	207	8	per	per	ADP
faba-40	207	9	capita	capita	NOUN
faba-40	207	10	2007	2007	NUM
faba-40	207	11	2012	2012	NUM
faba-40	207	12	2018	2018	NUM
faba-40	207	13	26	26	NUM
faba-40	207	14	109	109	NUM
faba-40	207	15	45	45	NUM
faba-40	207	16	33	33	NUM
faba-40	207	17	1412	1412	NUM
faba-40	207	18	5	5	NUM
faba-40	207	19	2	2	NUM
faba-40	207	20	1	1	NUM
faba-40	207	21	1	1	NUM
faba-40	207	22	5	5	NUM
faba-40	207	23	1	1	NUM
faba-40	207	24	1	1	NUM
faba-40	207	25	1	1	NUM
faba-40	207	26	2	2	NUM
faba-40	207	27	1	1	NUM
faba-40	207	28	1	1	NUM
faba-40	207	29	1	1	NUM
faba-40	207	30	1	1	NUM
faba-40	207	31	1	1	NUM
faba-40	207	32	1	1	NUM
faba-40	207	33	0	0	NUM
faba-40	207	34	20	20	NUM
faba-40	207	35	40	40	NUM
faba-40	207	36	60	60	NUM
faba-40	207	37	80	80	NUM
faba-40	207	38	100	100	NUM
faba-40	207	39	120	120	NUM
faba-40	207	40	050	050	NUM
faba-40	207	41	10	10	NUM
faba-40	207	42	11	11	NUM
faba-40	207	43	50	50	NUM
faba-40	207	44	20	20	NUM
faba-40	207	45	12	12	NUM
faba-40	207	46	50	50	NUM
faba-40	207	47	30	30	NUM
faba-40	207	48	13	13	NUM
faba-40	207	49	50	50	NUM
faba-40	207	50	40	40	NUM
faba-40	207	51	14	14	NUM
faba-40	207	52	50	50	NUM
faba-40	207	53	50	50	NUM
faba-40	207	54	15	15	NUM
faba-40	207	55	50	50	NUM
faba-40	207	56	60	60	NUM
faba-40	207	57	16	16	NUM
faba-40	207	58	50	50	NUM
faba-40	207	59	70	70	NUM
faba-40	207	60	17	17	NUM
faba-40	207	61	50	50	NUM
faba-40	207	62	80	80	NUM
faba-40	207	63	18	18	NUM
faba-40	207	64	50	50	NUM
faba-40	207	65	90	90	NUM
faba-40	207	66	19	19	NUM
faba-40	207	67	50	50	NUM
faba-40	207	68	10	10	NUM
faba-40	207	69	01	01	NUM
faba-40	207	70	-1	-1	SYM
faba-40	208	1	05	05	NUM
faba-40	208	2	0	0	NUM
faba-40	208	3	11	11	NUM
faba-40	208	4	01	01	NUM
faba-40	208	5	-1	-1	SYM
faba-40	208	6	15	15	NUM
faba-40	208	7	0	0	NUM
faba-40	208	8	12	12	NUM
faba-40	208	9	01	01	NUM
faba-40	208	10	-1	-1	SYM
faba-40	208	11	25	25	NUM
faba-40	208	12	0	0	NUM
faba-40	208	13	13	13	NUM
faba-40	208	14	01	01	NUM
faba-40	208	15	-1	-1	SYM
faba-40	208	16	35	35	NUM
faba-40	208	17	0	0	NUM
faba-40	208	18	14	14	NUM
faba-40	208	19	01	01	NUM
faba-40	208	20	-1	-1	CCONJ
faba-40	208	21	45	45	NUM
faba-40	208	22	0	0	NUM
faba-40	208	23	15	15	NUM
faba-40	208	24	01	01	NUM
faba-40	208	25	-1	-1	ADP
faba-40	208	26	55	55	NUM
faba-40	208	27	0	0	NUM
faba-40	208	28	16	16	NUM
faba-40	208	29	01	01	NUM
faba-40	208	30	-1	-1	ADP
faba-40	209	1	65	65	NUM
faba-40	209	2	0	0	NUM
faba-40	209	3	17	17	NUM
faba-40	209	4	01	01	NUM
faba-40	209	5	-1	-1	SYM
faba-40	209	6	75	75	NUM
faba-40	209	7	0	0	NUM
faba-40	209	8	18	18	NUM
faba-40	209	9	01	01	NUM
faba-40	209	10	-1	-1	SYM
faba-40	209	11	85	85	NUM
faba-40	209	12	0	0	NUM
faba-40	209	13	19	19	NUM
faba-40	209	14	01	01	NUM
faba-40	209	15	-1	-1	SYM
faba-40	209	16	95	95	NUM
faba-40	209	17	0	0	NUM
faba-40	209	18	n	n	CCONJ
faba-40	209	19	u	u	NOUN
faba-40	209	20	m	m	NOUN
faba-40	209	21	b	b	PROPN
faba-40	209	22	e	e	NOUN
faba-40	209	23	r	r	NOUN
faba-40	209	24	o	o	X
faba-40	209	25	f	f	X
faba-40	209	26	m	m	VERB
faba-40	209	27	u	u	NOUN
faba-40	209	28	n	n	ADV
faba-40	209	29	ic	ic	NOUN
faba-40	209	30	ip	ip	NOUN
faba-40	209	31	al	al	PROPN
faba-40	209	32	it	it	PRON
faba-40	209	33	ie	ie	ADV
faba-40	209	34	s	s	PART
faba-40	209	35	own	own	ADJ
faba-40	209	36	revenue	revenue	NOUN
faba-40	209	37	per	per	ADP
faba-40	209	38	capita	capita	NOUN
faba-40	209	39	46	46	NUM
faba-40	209	40	146	146	NUM
faba-40	209	41	40	40	NUM
faba-40	209	42	127	127	NUM
faba-40	209	43	2	2	NUM
faba-40	209	44	2	2	NUM
faba-40	209	45	2	2	NUM
faba-40	209	46	0	0	NUM
faba-40	209	47	0	0	NUM
faba-40	209	48	2	2	NUM
faba-40	209	49	1	1	NUM
faba-40	209	50	0	0	NUM
faba-40	209	51	0	0	NUM
faba-40	209	52	1	1	NUM
faba-40	209	53	0	0	NUM
faba-40	209	54	0	0	NUM
faba-40	209	55	0	0	NUM
faba-40	209	56	1	1	NUM
faba-40	209	57	0	0	NUM
faba-40	209	58	0	0	NUM
faba-40	209	59	1	1	NUM
faba-40	209	60	0	0	NUM
faba-40	209	61	0	0	NUM
faba-40	209	62	0	0	NUM
faba-40	209	63	0	0	NUM
faba-40	209	64	0	0	NUM
faba-40	209	65	0	0	NUM
faba-40	209	66	0	0	NUM
faba-40	209	67	0	0	NUM
faba-40	209	68	0	0	NUM
faba-40	209	69	0	0	NUM
faba-40	209	70	0	0	NUM
faba-40	209	71	0	0	NUM
faba-40	209	72	0	0	NUM
faba-40	209	73	0	0	NUM
faba-40	209	74	0	0	NUM
faba-40	209	75	0	0	NUM
faba-40	209	76	0	0	NUM
faba-40	209	77	0	0	NUM
faba-40	209	78	0	0	NUM
faba-40	209	79	0	0	NUM
faba-40	209	80	1	1	NUM
faba-40	209	81	0	0	NUM
faba-40	209	82	0	0	NUM
faba-40	209	83	0	0	NUM
faba-40	209	84	20	20	NUM
faba-40	209	85	40	40	NUM
faba-40	209	86	60	60	NUM
faba-40	209	87	80	80	NUM
faba-40	209	88	100	100	NUM
faba-40	209	89	120	120	NUM
faba-40	209	90	140	140	NUM
faba-40	209	91	160	160	NUM
faba-40	209	92	n	n	NUM
faba-40	209	93	u	u	NOUN
faba-40	209	94	m	m	NOUN
faba-40	209	95	b	b	NOUN
faba-40	209	96	er	er	INTJ
faba-40	209	97	o	o	X
faba-40	209	98	f	f	X
faba-40	209	99	m	m	VERB
faba-40	209	100	u	u	NOUN
faba-40	209	101	n	n	ADV
faba-40	209	102	ic	ic	NOUN
faba-40	209	103	ip	ip	NOUN
faba-40	209	104	al	al	PROPN
faba-40	209	105	it	it	PRON
faba-40	209	106	ie	ie	ADV
faba-40	209	107	s	s	PART
faba-40	209	108	own	own	ADJ
faba-40	209	109	revenue	revenue	NOUN
faba-40	209	110	per	per	ADP
faba-40	209	111	capita	capita	X
faba-40	209	112	7	7	NUM
faba-40	209	113	89	89	NUM
faba-40	209	114	105	105	NUM
faba-40	209	115	34	34	NUM
faba-40	209	116	12	12	NUM
faba-40	209	117	5	5	NUM
faba-40	209	118	1	1	NUM
faba-40	209	119	2	2	NUM
faba-40	209	120	2	2	NUM
faba-40	209	121	1	1	NUM
faba-40	209	122	1	1	NUM
faba-40	209	123	1	1	NUM
faba-40	209	124	0	0	NUM
faba-40	209	125	0	0	NUM
faba-40	209	126	1	1	NUM
faba-40	209	127	0	0	NUM
faba-40	209	128	0	0	NUM
faba-40	209	129	1	1	NUM
faba-40	209	130	0	0	NUM
faba-40	209	131	1	1	NUM
faba-40	209	132	1	1	NUM
faba-40	209	133	0	0	NUM
faba-40	209	134	0	0	NUM
faba-40	209	135	0	0	NUM
faba-40	209	136	0	0	NUM
faba-40	209	137	0	0	NUM
faba-40	209	138	0	0	NUM
faba-40	209	139	0	0	NUM
faba-40	209	140	0	0	NUM
faba-40	209	141	0	0	NUM
faba-40	209	142	0	0	NUM
faba-40	209	143	0	0	NUM
faba-40	209	144	0	0	NUM
faba-40	209	145	0	0	NUM
faba-40	209	146	0	0	NUM
faba-40	209	147	0	0	NUM
faba-40	209	148	0	0	NUM
faba-40	209	149	0	0	NUM
faba-40	209	150	0	0	NUM
faba-40	209	151	0	0	NUM
faba-40	209	152	0	0	NUM
faba-40	209	153	0	0	NUM
faba-40	209	154	0	0	NUM
faba-40	209	155	1	1	NUM
faba-40	209	156	0	0	NUM
faba-40	209	157	20	20	NUM
faba-40	209	158	40	40	NUM
faba-40	209	159	60	60	NUM
faba-40	209	160	80	80	NUM
faba-40	209	161	100	100	NUM
faba-40	209	162	120	120	NUM
faba-40	209	163	010	010	NUM
faba-40	209	164	0	0	NUM
faba-40	209	165	20	20	NUM
faba-40	209	166	13	13	NUM
faba-40	209	167	00	00	NUM
faba-40	209	168	40	40	NUM
faba-40	209	169	15	15	NUM
faba-40	209	170	00	00	NUM
faba-40	209	171	60	60	NUM
faba-40	209	172	17	17	NUM
faba-40	209	173	00	00	NUM
faba-40	209	174	80	80	NUM
faba-40	209	175	19	19	NUM
faba-40	209	176	00	00	NUM
faba-40	209	177	10	10	NUM
faba-40	209	178	01	01	NUM
faba-40	209	179	-1	-1	SYM
faba-40	209	180	10	10	NUM
faba-40	209	181	0	0	NUM
faba-40	209	182	12	12	NUM
faba-40	209	183	01	01	NUM
faba-40	209	184	-1	-1	SYM
faba-40	209	185	30	30	NUM
faba-40	209	186	0	0	NUM
faba-40	209	187	14	14	NUM
faba-40	209	188	01	01	NUM
faba-40	209	189	-1	-1	ADP
faba-40	209	190	50	50	NUM
faba-40	209	191	0	0	NUM
faba-40	209	192	16	16	NUM
faba-40	209	193	01	01	NUM
faba-40	209	194	-1	-1	ADP
faba-40	209	195	70	70	NUM
faba-40	209	196	0	0	NUM
faba-40	209	197	18	18	NUM
faba-40	209	198	01	01	NUM
faba-40	209	199	-1	-1	SYM
faba-40	209	200	90	90	NUM
faba-40	209	201	0	0	NUM
faba-40	209	202	20	20	NUM
faba-40	209	203	01	01	NUM
faba-40	209	204	-2	-2	NOUN
faba-40	210	1	10	10	NUM
faba-40	210	2	0	0	NUM
faba-40	210	3	22	22	NUM
faba-40	210	4	01	01	NUM
faba-40	210	5	-2	-2	NOUN
faba-40	210	6	30	30	NUM
faba-40	210	7	0	0	NUM
faba-40	210	8	24	24	NUM
faba-40	210	9	01	01	NUM
faba-40	210	10	-2	-2	NOUN
faba-40	211	1	50	50	NUM
faba-40	211	2	0	0	NUM
faba-40	211	3	26	26	NUM
faba-40	211	4	01	01	NUM
faba-40	211	5	-2	-2	NOUN
faba-40	211	6	70	70	NUM
faba-40	211	7	0	0	NUM
faba-40	211	8	28	28	NUM
faba-40	211	9	01	01	NUM
faba-40	211	10	-2	-2	NOUN
faba-40	211	11	90	90	NUM
faba-40	211	12	0	0	NUM
faba-40	211	13	30	30	NUM
faba-40	211	14	01	01	NUM
faba-40	211	15	-3	-3	SYM
faba-40	211	16	10	10	NUM
faba-40	211	17	0	0	NUM
faba-40	211	18	32	32	NUM
faba-40	211	19	01	01	NUM
faba-40	211	20	-3	-3	SYM
faba-40	211	21	30	30	NUM
faba-40	211	22	0	0	NUM
faba-40	211	23	34	34	NUM
faba-40	211	24	01	01	NUM
faba-40	211	25	-3	-3	SYM
faba-40	211	26	50	50	NUM
faba-40	211	27	0	0	NUM
faba-40	211	28	36	36	NUM
faba-40	211	29	01	01	NUM
faba-40	211	30	-3	-3	SYM
faba-40	211	31	70	70	NUM
faba-40	211	32	0	0	NUM
faba-40	211	33	38	38	NUM
faba-40	211	34	01	01	NUM
faba-40	211	35	-3	-3	SYM
faba-40	211	36	90	90	NUM
faba-40	211	37	0	0	NUM
faba-40	211	38	40	40	NUM
faba-40	211	39	01	01	NUM
faba-40	211	40	-4	-4	SYM
faba-40	211	41	10	10	NUM
faba-40	211	42	0	0	NUM
faba-40	211	43	42	42	NUM
faba-40	211	44	01	01	NUM
faba-40	211	45	-4	-4	SYM
faba-40	211	46	30	30	NUM
faba-40	211	47	0	0	NUM
faba-40	211	48	44	44	NUM
faba-40	211	49	01	01	NUM
faba-40	211	50	-4	-4	SYM
faba-40	211	51	50	50	NUM
faba-40	211	52	0	0	NUM
faba-40	211	53	n	n	CCONJ
faba-40	211	54	u	u	NOUN
faba-40	211	55	m	m	NOUN
faba-40	211	56	b	b	PROPN
faba-40	211	57	e	e	NOUN
faba-40	211	58	r	r	NOUN
faba-40	211	59	o	o	X
faba-40	211	60	f	f	X
faba-40	211	61	m	m	VERB
faba-40	211	62	u	u	NOUN
faba-40	211	63	n	n	ADV
faba-40	211	64	ic	ic	NOUN
faba-40	211	65	ip	ip	NOUN
faba-40	211	66	al	al	PROPN
faba-40	211	67	it	it	PRON
faba-40	211	68	ie	ie	ADV
faba-40	211	69	s	s	PART
faba-40	212	1	own	own	ADJ
faba-40	212	2	revenue	revenue	NOUN
faba-40	212	3	per	per	ADP
faba-40	212	4	capita	capita	X
faba-40	212	5	nenkova	nenkova	NOUN
faba-40	212	6	presiana	presiana	PROPN
faba-40	212	7	et	et	PROPN
faba-40	212	8	al	al	PROPN
faba-40	212	9	.	.	PUNCT
faba-40	212	10	/	/	SYM
faba-40	212	11	finance	finance	NOUN
faba-40	212	12	,	,	PUNCT
faba-40	212	13	accounting	accounting	NOUN
faba-40	212	14	and	and	CCONJ
faba-40	212	15	business	business	NOUN
faba-40	212	16	analysis	analysis	NOUN
faba-40	212	17	2	2	NUM
faba-40	212	18	(	(	PUNCT
faba-40	212	19	2	2	NUM
faba-40	212	20	)	)	PUNCT
faba-40	212	21	2020	2020	NUM
faba-40	212	22	82	82	NUM
faba-40	212	23	appendix	appendix	NOUN
faba-40	212	24	2	2	NUM
faba-40	212	25	results	result	NOUN
faba-40	212	26	of	of	ADP
faba-40	212	27	boxplot	boxplot	NOUN
faba-40	212	28	analysis	analysis	NOUN
faba-40	212	29	q1	q1	PROPN
faba-40	212	30	25th	25th	PROPN
faba-40	212	31	percentile	percentile	PROPN
faba-40	212	32	point	point	NOUN
faba-40	212	33	iqr	iqr	PROPN
faba-40	212	34	q3	q3	PROPN
faba-40	212	35	75th	75th	PROPN
faba-40	212	36	percentile	percentile	ADJ
faba-40	212	37	point	point	NOUN
faba-40	212	38	q3	q3	NOUN
faba-40	212	39	+	+	CCONJ
faba-40	212	40	3.iqr	3.iqr	NUM
faba-40	212	41	extreme	extreme	ADJ
faba-40	212	42	values	value	NOUN
faba-40	212	43	per	per	ADP
faba-40	212	44	capita	capita	X
faba-40	212	45	own	own	ADJ
faba-40	212	46	revenue	revenue	NOUN
faba-40	212	47	>	>	X
faba-40	212	48	(	(	PUNCT
faba-40	212	49	q3	q3	PROPN
faba-40	212	50	+	+	PROPN
faba-40	212	51	3.iqr	3.iqr	NUM
faba-40	212	52	)	)	PUNCT
faba-40	212	53	2007	2007	NUM
faba-40	213	1	66,4	66,4	NOUN
faba-40	213	2	102,5	102,5	NUM
faba-40	214	1	168,9	168,9	NUM
faba-40	214	2	476,4	476,4	PROPN
faba-40	214	3	nesebar	nesebar	NOUN
faba-40	214	4	,	,	PUNCT
faba-40	214	5	primorsko	primorsko	NOUN
faba-40	214	6	,	,	PUNCT
faba-40	214	7	bansko	bansko	PROPN
faba-40	214	8	,	,	PUNCT
faba-40	214	9	sapareva	sapareva	PROPN
faba-40	214	10	banya	banya	PROPN
faba-40	214	11	,	,	PUNCT
faba-40	214	12	tsarevo	tsarevo	NOUN
faba-40	214	13	,	,	PUNCT
faba-40	214	14	samokov	samokov	NOUN
faba-40	214	15	,	,	PUNCT
faba-40	214	16	byalavarna	byalavarna	NOUN
faba-40	214	17	,	,	PUNCT
faba-40	214	18	kavarna	kavarna	ADJ
faba-40	214	19	,	,	PUNCT
faba-40	214	20	shabla	shabla	NOUN
faba-40	214	21	,	,	PUNCT
faba-40	214	22	chavdar	chavdar	NOUN
faba-40	214	23	,	,	PUNCT
faba-40	214	24	koprivshtitsa	koprivshtitsa	NOUN
faba-40	214	25	,	,	PUNCT
faba-40	214	26	chelopech	chelopech	NOUN
faba-40	214	27	,	,	PUNCT
faba-40	214	28	sozopol	sozopol	PROPN
faba-40	214	29	,	,	PUNCT
faba-40	214	30	razlog	razlog	NOUN
faba-40	214	31	,	,	PUNCT
faba-40	214	32	malko	malko	PROPN
faba-40	214	33	tarnovo	tarnovo	PROPN
faba-40	214	34	,	,	PUNCT
faba-40	214	35	balchik	balchik	PROPN
faba-40	214	36	2008	2008	NUM
faba-40	214	37	83,6	83,6	PROPN
faba-40	214	38	99,3	99,3	NOUN
faba-40	215	1	182,9	182,9	NOUN
faba-40	215	2	480,5	480,5	PROPN
faba-40	215	3	nesebar	nesebar	NOUN
faba-40	215	4	,	,	PUNCT
faba-40	215	5	primorsko	primorsko	NOUN
faba-40	215	6	,	,	PUNCT
faba-40	215	7	bansko	bansko	PROPN
faba-40	215	8	,	,	PUNCT
faba-40	215	9	byalavarna	byalavarna	PROPN
faba-40	215	10	,	,	PUNCT
faba-40	215	11	kuklen	kuklen	PROPN
faba-40	215	12	,	,	PUNCT
faba-40	215	13	tsarevo	tsarevo	NOUN
faba-40	215	14	,	,	PUNCT
faba-40	215	15	kavarna	kavarna	PROPN
faba-40	215	16	,	,	PUNCT
faba-40	215	17	sozopol	sozopol	PROPN
faba-40	215	18	,	,	PUNCT
faba-40	215	19	pomorie	pomorie	NOUN
faba-40	215	20	,	,	PUNCT
faba-40	215	21	chavdar	chavdar	PROPN
faba-40	215	22	,	,	PUNCT
faba-40	215	23	sapareva	sapareva	PROPN
faba-40	215	24	banya	banya	PROPN
faba-40	215	25	,	,	PUNCT
faba-40	215	26	bozhurishte	bozhurishte	NOUN
faba-40	215	27	,	,	PUNCT
faba-40	215	28	chelopech	chelopech	NOUN
faba-40	215	29	,	,	PUNCT
faba-40	215	30	koprivshtitsa	koprivshtitsa	NOUN
faba-40	215	31	,	,	PUNCT
faba-40	215	32	balchik	balchik	NOUN
faba-40	215	33	,	,	PUNCT
faba-40	215	34	razlog	razlog	NOUN
faba-40	215	35	2009	2009	NUM
faba-40	215	36	77,4	77,4	NUM
faba-40	215	37	88,7	88,7	NUM
faba-40	215	38	166,1	166,1	NUM
faba-40	215	39	432,2	432,2	PROPN
faba-40	215	40	nesebar	nesebar	NOUN
faba-40	215	41	,	,	PUNCT
faba-40	215	42	bansko	bansko	PROPN
faba-40	215	43	,	,	PUNCT
faba-40	215	44	byala	byala	NOUN
faba-40	215	45	-	-	PUNCT
faba-40	215	46	varna	varna	NOUN
faba-40	215	47	,	,	PUNCT
faba-40	215	48	chelopech	chelopech	NOUN
faba-40	215	49	,	,	PUNCT
faba-40	215	50	primorsko	primorsko	NOUN
faba-40	215	51	,	,	PUNCT
faba-40	215	52	chavdar	chavdar	PROPN
faba-40	215	53	,	,	PUNCT
faba-40	215	54	tsarevo	tsarevo	NOUN
faba-40	215	55	,	,	PUNCT
faba-40	215	56	sozopol	sozopol	PROPN
faba-40	215	57	,	,	PUNCT
faba-40	215	58	kavarna	kavarna	PROPN
faba-40	215	59	,	,	PUNCT
faba-40	215	60	balchik	balchik	PROPN
faba-40	215	61	,	,	PUNCT
faba-40	215	62	malko	malko	PROPN
faba-40	215	63	tarnovo	tarnovo	PROPN
faba-40	215	64	2010	2010	NUM
faba-40	215	65	81,3	81,3	NUM
faba-40	216	1	77,6	77,6	NUM
faba-40	217	1	158,9	158,9	NUM
faba-40	217	2	391,7	391,7	NUM
faba-40	217	3	nesebar	nesebar	NOUN
faba-40	217	4	,	,	PUNCT
faba-40	217	5	chelopech	chelopech	NOUN
faba-40	217	6	,	,	PUNCT
faba-40	217	7	primorsko	primorsko	NOUN
faba-40	217	8	,	,	PUNCT
faba-40	217	9	byala	byala	NOUN
faba-40	217	10	-	-	PUNCT
faba-40	217	11	varna	varna	NOUN
faba-40	217	12	,	,	PUNCT
faba-40	217	13	chavdar	chavdar	NOUN
faba-40	217	14	,	,	PUNCT
faba-40	217	15	tsarevo	tsarevo	NOUN
faba-40	217	16	,	,	PUNCT
faba-40	217	17	bansko	bansko	PROPN
faba-40	217	18	,	,	PUNCT
faba-40	217	19	sozopol	sozopol	PROPN
faba-40	217	20	,	,	PUNCT
faba-40	217	21	balchik	balchik	PROPN
faba-40	217	22	,	,	PUNCT
faba-40	217	23	koprivshtitsa	koprivshtitsa	NOUN
faba-40	217	24	,	,	PUNCT
faba-40	217	25	kavarna	kavarna	PROPN
faba-40	217	26	,	,	PUNCT
faba-40	217	27	malko	malko	PROPN
faba-40	217	28	tarnovo	tarnovo	PROPN
faba-40	217	29	2011	2011	NUM
faba-40	217	30	98,0	98,0	NOUN
faba-40	218	1	89,8	89,8	NUM
faba-40	218	2	187,8	187,8	NUM
faba-40	218	3	457,2	457,2	NOUN
faba-40	218	4	chelopech	chelopech	NOUN
faba-40	218	5	,	,	PUNCT
faba-40	218	6	chavdar	chavdar	NOUN
faba-40	218	7	,	,	PUNCT
faba-40	218	8	nesebar	nesebar	NOUN
faba-40	218	9	,	,	PUNCT
faba-40	218	10	primorsko	primorsko	NOUN
faba-40	218	11	,	,	PUNCT
faba-40	218	12	byala	byala	NOUN
faba-40	218	13	-	-	PUNCT
faba-40	218	14	varna	varna	NOUN
faba-40	218	15	,	,	PUNCT
faba-40	218	16	bansko	bansko	PROPN
faba-40	218	17	,	,	PUNCT
faba-40	218	18	sozopol	sozopol	PROPN
faba-40	218	19	,	,	PUNCT
faba-40	218	20	tsarevo	tsarevo	NOUN
faba-40	218	21	,	,	PUNCT
faba-40	218	22	balchik	balchik	PROPN
faba-40	218	23	,	,	PUNCT
faba-40	218	24	beloslav	beloslav	PROPN
faba-40	218	25	,	,	PUNCT
faba-40	218	26	malko	malko	PROPN
faba-40	218	27	tarnovo	tarnovo	PROPN
faba-40	218	28	2012	2012	NUM
faba-40	219	1	108,4	108,4	NUM
faba-40	219	2	102,1	102,1	NUM
faba-40	220	1	210,5	210,5	NUM
faba-40	220	2	516,8	516,8	NUM
faba-40	220	3	chelopech	chelopech	NOUN
faba-40	220	4	,	,	PUNCT
faba-40	220	5	chavdar	chavdar	NOUN
faba-40	220	6	,	,	PUNCT
faba-40	220	7	nesebar	nesebar	NOUN
faba-40	220	8	,	,	PUNCT
faba-40	220	9	primorsko	primorsko	NOUN
faba-40	220	10	,	,	PUNCT
faba-40	220	11	byala	byala	NOUN
faba-40	220	12	-	-	PUNCT
faba-40	220	13	varna	varna	NOUN
faba-40	220	14	,	,	PUNCT
faba-40	220	15	shabla	shabla	NOUN
faba-40	220	16	,	,	PUNCT
faba-40	220	17	sozopol	sozopol	PROPN
faba-40	220	18	,	,	PUNCT
faba-40	220	19	tsarevo	tsarevo	NOUN
faba-40	220	20	,	,	PUNCT
faba-40	220	21	bansko	bansko	PROPN
faba-40	220	22	,	,	PUNCT
faba-40	220	23	balchik	balchik	PROPN
faba-40	220	24	,	,	PUNCT
faba-40	220	25	koprivshtitsa	koprivshtitsa	PROPN
faba-40	220	26	,	,	PUNCT
faba-40	220	27	mirkovo	mirkovo	PROPN
faba-40	220	28	,	,	PUNCT
faba-40	220	29	galabovo	galabovo	PROPN
faba-40	220	30	2013	2013	NUM
faba-40	220	31	127,6	127,6	NUM
faba-40	220	32	103,8	103,8	NUM
faba-40	220	33	231,4	231,4	ADJ
faba-40	220	34	542,8	542,8	ADJ
faba-40	220	35	chelopech	chelopech	NOUN
faba-40	220	36	,	,	PUNCT
faba-40	220	37	chavdar	chavdar	NOUN
faba-40	220	38	,	,	PUNCT
faba-40	220	39	nesebar	nesebar	NOUN
faba-40	220	40	,	,	PUNCT
faba-40	220	41	primorsko	primorsko	NOUN
faba-40	220	42	,	,	PUNCT
faba-40	220	43	sozopol	sozopol	PROPN
faba-40	220	44	,	,	PUNCT
faba-40	220	45	byala	byala	NOUN
faba-40	220	46	-	-	PUNCT
faba-40	220	47	varna	varna	NOUN
faba-40	220	48	,	,	PUNCT
faba-40	220	49	tsarevo	tsarevo	NOUN
faba-40	220	50	,	,	PUNCT
faba-40	220	51	bansko	bansko	PROPN
faba-40	220	52	,	,	PUNCT
faba-40	220	53	balchik	balchik	PROPN
faba-40	220	54	,	,	PUNCT
faba-40	220	55	bolyarovo	bolyarovo	PROPN
faba-40	220	56	,	,	PUNCT
faba-40	220	57	pomorie	pomorie	NOUN
faba-40	220	58	,	,	PUNCT
faba-40	220	59	mirkovo	mirkovo	PROPN
faba-40	220	60	,	,	PUNCT
faba-40	220	61	borino	borino	PROPN
faba-40	220	62	2014	2014	NUM
faba-40	220	63	132,8	132,8	NUM
faba-40	220	64	94,9	94,9	NUM
faba-40	220	65	227,7	227,7	NOUN
faba-40	220	66	512,4	512,4	NOUN
faba-40	220	67	chelopech	chelopech	NOUN
faba-40	220	68	,	,	PUNCT
faba-40	220	69	chavdar	chavdar	NOUN
faba-40	220	70	,	,	PUNCT
faba-40	220	71	primorsko	primorsko	NOUN
faba-40	220	72	,	,	PUNCT
faba-40	220	73	nesebar	nesebar	NOUN
faba-40	220	74	,	,	PUNCT
faba-40	220	75	byala	byala	NOUN
faba-40	220	76	-	-	PUNCT
faba-40	220	77	varna	varna	NOUN
faba-40	220	78	,	,	PUNCT
faba-40	220	79	sozopol	sozopol	PROPN
faba-40	220	80	,	,	PUNCT
faba-40	220	81	hitrino	hitrino	NOUN
faba-40	220	82	,	,	PUNCT
faba-40	220	83	tsarevo	tsarevo	NOUN
faba-40	220	84	,	,	PUNCT
faba-40	220	85	koprivshtitsa	koprivshtitsa	PROPN
faba-40	220	86	,	,	PUNCT
faba-40	220	87	bansko	bansko	PROPN
faba-40	220	88	,	,	PUNCT
faba-40	220	89	borino	borino	PROPN
faba-40	220	90	,	,	PUNCT
faba-40	220	91	galabovo	galabovo	PROPN
faba-40	220	92	,	,	PUNCT
faba-40	220	93	bolyarovo	bolyarovo	PROPN
faba-40	220	94	,	,	PUNCT
faba-40	220	95	mirkovo	mirkovo	PROPN
faba-40	220	96	2015	2015	NUM
faba-40	220	97	140,9	140,9	NUM
faba-40	220	98	114,3	114,3	NUM
faba-40	220	99	255,3	255,3	NUM
faba-40	220	100	598,2	598,2	NUM
faba-40	220	101	chelopech	chelopech	NOUN
faba-40	220	102	,	,	PUNCT
faba-40	220	103	chavdar	chavdar	NOUN
faba-40	220	104	,	,	PUNCT
faba-40	220	105	primorsko	primorsko	NOUN
faba-40	220	106	,	,	PUNCT
faba-40	220	107	nesebar	nesebar	PROPN
faba-40	220	108	,	,	PUNCT
faba-40	220	109	sozopol	sozopol	PROPN
faba-40	220	110	,	,	PUNCT
faba-40	220	111	koprivshtitsa	koprivshtitsa	PROPN
faba-40	220	112	,	,	PUNCT
faba-40	220	113	tsarevo	tsarevo	NOUN
faba-40	220	114	,	,	PUNCT
faba-40	220	115	byala	byala	NOUN
faba-40	220	116	-	-	PUNCT
faba-40	220	117	varna	varna	NOUN
faba-40	220	118	,	,	PUNCT
faba-40	220	119	bansko	bansko	PROPN
faba-40	220	120	,	,	PUNCT
faba-40	220	121	mirkovo	mirkovo	PROPN
faba-40	220	122	,	,	PUNCT
faba-40	220	123	georgi	georgi	PROPN
faba-40	220	124	damyanovo	damyanovo	PROPN
faba-40	220	125	2016	2016	NUM
faba-40	220	126	155,5	155,5	NUM
faba-40	220	127	107,8	107,8	NUM
faba-40	220	128	263,3	263,3	NOUN
faba-40	220	129	586,7	586,7	NOUN
faba-40	220	130	chelopech	chelopech	NOUN
faba-40	220	131	,	,	PUNCT
faba-40	220	132	primorsko	primorsko	NOUN
faba-40	220	133	,	,	PUNCT
faba-40	220	134	chavdar	chavdar	NOUN
faba-40	220	135	,	,	PUNCT
faba-40	220	136	nesebar	nesebar	PROPN
faba-40	220	137	,	,	PUNCT
faba-40	220	138	sozopol	sozopol	PROPN
faba-40	220	139	,	,	PUNCT
faba-40	220	140	galabovo	galabovo	PROPN
faba-40	220	141	,	,	PUNCT
faba-40	220	142	radnevo	radnevo	PROPN
faba-40	220	143	,	,	PUNCT
faba-40	220	144	tsarevo	tsarevo	NOUN
faba-40	220	145	,	,	PUNCT
faba-40	220	146	byala	byala	NOUN
faba-40	220	147	-	-	PUNCT
faba-40	220	148	varna	varna	NOUN
faba-40	220	149	,	,	PUNCT
faba-40	220	150	koprivshtitsa	koprivshtitsa	NOUN
faba-40	220	151	,	,	PUNCT
faba-40	220	152	stolichna	stolichna	NOUN
faba-40	220	153	obshtina	obshtina	ADJ
faba-40	220	154	,	,	PUNCT
faba-40	220	155	bansko	bansko	PROPN
faba-40	220	156	,	,	PUNCT
faba-40	220	157	mirkovo	mirkovo	PROPN
faba-40	220	158	2017	2017	NUM
faba-40	220	159	161,3	161,3	NUM
faba-40	220	160	115,6	115,6	NUM
faba-40	220	161	277,0	277,0	NOUN
faba-40	220	162	623,8	623,8	NUM
faba-40	220	163	chelopech	chelopech	NOUN
faba-40	220	164	,	,	PUNCT
faba-40	220	165	chavdar	chavdar	NOUN
faba-40	220	166	,	,	PUNCT
faba-40	220	167	primorsko	primorsko	NOUN
faba-40	220	168	,	,	PUNCT
faba-40	220	169	nesebar	nesebar	PROPN
faba-40	220	170	,	,	PUNCT
faba-40	220	171	sozopol	sozopol	PROPN
faba-40	220	172	,	,	PUNCT
faba-40	220	173	koprivshtitsa	koprivshtitsa	PROPN
faba-40	220	174	,	,	PUNCT
faba-40	220	175	byala	byala	NOUN
faba-40	220	176	-	-	PUNCT
faba-40	220	177	varna	varna	NOUN
faba-40	220	178	,	,	PUNCT
faba-40	220	179	tsarevo	tsarevo	NOUN
faba-40	220	180	,	,	PUNCT
faba-40	220	181	mirkovo	mirkovo	PROPN
faba-40	220	182	,	,	PUNCT
faba-40	220	183	bansko	bansko	PROPN
faba-40	220	184	,	,	PUNCT
faba-40	220	185	balchik	balchik	PROPN
faba-40	220	186	,	,	PUNCT
faba-40	220	187	galabovo	galabovo	PROPN
faba-40	220	188	2018	2018	NUM
faba-40	220	189	168,1	168,1	NUM
faba-40	220	190	130,3	130,3	DET
faba-40	220	191	298,4	298,4	NOUN
faba-40	220	192	688,4	688,4	NOUN
faba-40	220	193	chelopech	chelopech	NOUN
faba-40	220	194	,	,	PUNCT
faba-40	220	195	chavdar	chavdar	NOUN
faba-40	220	196	,	,	PUNCT
faba-40	220	197	primorsko	primorsko	NOUN
faba-40	220	198	,	,	PUNCT
faba-40	220	199	nesebar	nesebar	PROPN
faba-40	220	200	,	,	PUNCT
faba-40	220	201	mirkovo	mirkovo	PROPN
faba-40	220	202	,	,	PUNCT
faba-40	220	203	tsarevo	tsarevo	PROPN
faba-40	220	204	,	,	PUNCT
faba-40	220	205	sozopol	sozopol	PROPN
faba-40	220	206	,	,	PUNCT
faba-40	220	207	koprivshtitsa	koprivshtitsa	PROPN
faba-40	220	208	,	,	PUNCT
faba-40	220	209	byala	byala	NOUN
faba-40	220	210	-	-	PUNCT
faba-40	220	211	varna	varna	NOUN
faba-40	220	212	,	,	PUNCT
faba-40	220	213	bansko	bansko	PROPN
faba-40	220	214	,	,	PUNCT
faba-40	220	215	devnya	devnya	PROPN
faba-40	220	216	,	,	PUNCT
faba-40	220	217	galabovo	galabovo	PROPN
